資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
| 現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 17.36 | 101.63 | 5.25 | 52.17 | 1.07 | -18.32 | 0 | 0 | 54.75 | 6.15 | 2.9 | -11.31 | 6.56 | -34.92 | 11.98 | -38.69 | 20.5 | 0.15 | 0.31 | 0 | 1.73 | -24.12 | 0 | 0 | 9.95 | 20.17 | 1.84 | 21.85 | 0.01 | 0.0 | 4.8 | 2.13 | 6.64 | 6.75 | 3.26 | 27.84 | 8.06 | 11.17 | 0.00 | 0 |
| 2022 (9) | 8.61 | -19.98 | 3.45 | 55.41 | 1.31 | 627.78 | 0 | 0 | 51.58 | 31.08 | 3.27 | 54.98 | 10.08 | 84.62 | 19.54 | 40.84 | 20.47 | 84.75 | 0 | 0 | 2.28 | 17.53 | 0 | 0 | 8.28 | 15.0 | 1.51 | 16.15 | 0.01 | 0.0 | 4.7 | 38.24 | 6.22 | 32.06 | 2.55 | 5.37 | 7.25 | 24.57 | 0.00 | 153.12 |
| 2021 (8) | 10.76 | 93.18 | 2.22 | 4.23 | 0.18 | 50.0 | 0 | 0 | 39.35 | -3.2 | 2.11 | -3.65 | 5.46 | 5.0 | 13.88 | 8.47 | 11.08 | 12.37 | 0 | 0 | 1.94 | -8.92 | 0 | 0 | 7.2 | 41.18 | 1.3 | 21.5 | 0.01 | 0.0 | 3.4 | -4.23 | 4.71 | 1.95 | 2.42 | 114.16 | 5.82 | 24.36 | 0.00 | -61.52 |
| 2020 (7) | 5.57 | -12.28 | 2.13 | -54.68 | 0.12 | 33.33 | 0 | 0 | 40.65 | 20.3 | 2.19 | 24.43 | 5.2 | 12.07 | 12.79 | -6.84 | 9.86 | 17.38 | 0 | 0 | 2.13 | 58.96 | 0 | 0 | 5.1 | 13.33 | 1.07 | 18.89 | 0.01 | 0.0 | 3.55 | 37.07 | 4.62 | 32.38 | 1.13 | 205.41 | 4.68 | 58.11 | 0.00 | -22.11 |
| 2019 (6) | 6.35 | 42.38 | 4.7 | -21.54 | 0.09 | 0.0 | 0 | 0 | 33.79 | 14.54 | 1.76 | 36.43 | 4.64 | -14.71 | 13.73 | -25.53 | 8.4 | -6.87 | 0 | 0 | 1.34 | -13.55 | 0 | 0 | 4.5 | 12.78 | 0.9 | 16.88 | 0.01 | 0.0 | 2.59 | 30.81 | 3.49 | 26.91 | 0.37 | -67.83 | 2.96 | -5.43 | 0.00 | -5.02 |
| 2018 (5) | 4.46 | 7.99 | 5.99 | 26.11 | 0.09 | 125.0 | 0 | 0 | 29.5 | 33.48 | 1.29 | 89.71 | 5.44 | 21.7 | 18.44 | -8.83 | 9.02 | 30.54 | 0 | 0 | 1.55 | 573.91 | 0 | 0 | 3.99 | 0.25 | 0.77 | 10.0 | 0.01 | 0.0 | 1.98 | 102.04 | 2.75 | 63.69 | 1.15 | 21.05 | 3.13 | 62.18 | 0.00 | -14.94 |
| 2017 (4) | 4.13 | -28.67 | 4.75 | -16.81 | 0.04 | 0.0 | 0 | 0 | 22.1 | 15.04 | 0.68 | 23.64 | 4.47 | 15.8 | 20.23 | 0.66 | 6.91 | 27.02 | 0 | 0 | 0.23 | -14.81 | 0 | 0 | 3.98 | 0.76 | 0.7 | 9.38 | 0.01 | 0.0 | 0.98 | 75.0 | 1.68 | 38.84 | 0.95 | 75.93 | 1.93 | 75.45 | 0.00 | -12.43 |
| 2016 (3) | 5.79 | 17.44 | 5.71 | 66.47 | 0.04 | -33.33 | 0 | 0 | 19.21 | -15.49 | 0.55 | -32.93 | 3.86 | -6.76 | 20.09 | 10.32 | 5.44 | 54.11 | 0 | 0 | 0.27 | -12.9 | 0 | 0 | 3.95 | 5.61 | 0.64 | 14.29 | 0.01 | 0.0 | 0.56 | -41.05 | 1.21 | -20.39 | 0.54 | 390.91 | 1.1 | 3.77 | 0.00 | -5.4 |
| 2015 (2) | 4.93 | 2.28 | 3.43 | 67.32 | 0.06 | -80.65 | 0 | 0 | 22.73 | 10.77 | 0.82 | 54.72 | 4.14 | -10.58 | 18.21 | -19.28 | 3.53 | -20.85 | 0 | 0 | 0.31 | -16.22 | 0 | 0 | 3.74 | 0.81 | 0.56 | 9.8 | 0.01 | 0.0 | 0.95 | 37.68 | 1.52 | 26.67 | 0.11 | 120.0 | 1.06 | 43.24 | 0.00 | 85.32 |
| 2014 (1) | 4.82 | 27.85 | 2.05 | 25.77 | 0.31 | -41.51 | 0 | 0 | 20.52 | -2.43 | 0.53 | -25.35 | 4.63 | 15.17 | 22.56 | 18.04 | 4.46 | -3.88 | 0 | 0 | 0.37 | -46.38 | 0 | 0 | 3.71 | 0.82 | 0.51 | 15.91 | 0.01 | -66.67 | 0.69 | -15.85 | 1.2 | -6.25 | 0.05 | 150.0 | 0.74 | -11.9 | 0.00 | -49.82 |
| 現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 11.1 | 6.42 | 5.71 | 0 | -100.0 | -100.0 | 0.72 | -12.2 | -60.0 | 0 | 0 | 0 | 13.01 | 17.21 | -14.74 | 1.18 | 14.56 | 63.89 | 8.78 | 11.85 | -7.38 | 17.68 | 16.92 | -0.63 | 22.07 | 2.75 | 0.46 | 0.31 | 0.0 | 0 | 0.64 | -43.86 | -67.35 | 0 | 0 | 0 | 12.5 | 0.24 | 25.88 | 2.13 | 0.0 | 15.76 | 0.01 | 0.0 | 0.0 | 5.02 | 30.73 | 20.1 | 7.15 | 19.77 | 18.77 | 7.58 | -19.53 | 111.14 | 12.6 | -4.98 | 62.16 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 10.43 | -34.77 | -15.82 | 1.65 | -63.74 | -69.16 | 0.82 | 0.0 | -55.43 | 0 | 0 | 0 | 11.1 | 1.37 | -14.02 | 1.03 | 30.38 | 10.75 | 7.85 | 33.73 | 4.95 | 15.13 | 38.39 | 5.98 | 21.48 | 6.92 | 2.58 | 0.31 | 3.33 | 0 | 1.14 | -15.56 | -48.42 | 0 | 0 | 0 | 12.47 | 25.33 | 25.58 | 2.13 | 15.76 | 15.76 | 0.01 | 0.0 | 0.0 | 3.84 | -31.31 | 10.98 | 5.97 | -19.65 | 12.43 | 9.42 | 71.9 | 137.88 | 13.26 | 19.78 | 78.71 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 15.99 | -7.89 | 17.92 | 4.55 | -13.33 | -13.33 | 0.82 | -23.36 | -50.0 | 0 | 0 | 0 | 10.95 | -24.95 | -8.6 | 0.79 | 29.51 | 23.44 | 5.87 | -10.52 | -19.26 | 10.93 | -8.8 | -19.77 | 20.09 | -2.0 | 10.26 | 0.3 | -3.23 | 0 | 1.35 | -21.97 | -28.95 | 0 | 0 | 0 | 9.95 | 0.0 | 20.31 | 1.84 | 0.0 | 21.85 | 0.01 | 0.0 | 0.0 | 5.59 | 16.46 | 4.68 | 7.43 | 11.9 | 8.47 | 5.48 | 68.1 | 102.96 | 11.07 | 37.34 | 37.69 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 17.36 | 65.33 | 101.63 | 5.25 | -0.57 | 52.17 | 1.07 | -40.56 | -18.32 | 0 | 0 | 0 | 14.59 | -4.39 | 11.2 | 0.61 | -15.28 | 10.91 | 6.56 | -30.8 | -34.92 | 11.98 | -32.66 | -38.68 | 20.5 | -6.69 | 0.15 | 0.31 | 0 | 0 | 1.73 | -11.73 | -24.12 | 0 | 0 | 0 | 9.95 | 0.2 | 20.17 | 1.84 | 0.0 | 21.85 | 0.01 | 0.0 | 0.0 | 4.8 | 14.83 | 2.13 | 6.64 | 10.3 | 6.75 | 3.26 | -9.19 | 27.84 | 8.06 | 3.73 | 11.17 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 10.5 | -15.25 | 1.65 | 5.28 | -1.31 | -16.06 | 1.8 | -2.17 | 429.41 | 0 | 0 | 0 | 15.26 | 18.2 | 5.97 | 0.72 | -22.58 | -26.53 | 9.48 | 26.74 | 13.53 | 17.80 | 24.69 | 5.92 | 21.97 | 4.92 | 22.67 | 0 | 0 | 0 | 1.96 | -11.31 | -36.77 | 0 | 0 | 0 | 9.93 | 0.0 | 20.07 | 1.84 | 0.0 | 21.85 | 0.01 | 0.0 | 0.0 | 4.18 | 20.81 | 1.46 | 6.02 | 13.37 | 6.74 | 3.59 | -9.34 | 50.21 | 7.77 | 4.72 | 19.35 | 0.00 | -34.5 | -43.99 |
| 23Q2 (15) | 12.39 | -8.63 | 65.42 | 5.35 | 1.9 | -15.88 | 1.84 | 12.2 | 922.22 | 0 | 0 | 0 | 12.91 | 7.76 | -6.92 | 0.93 | 45.31 | -10.58 | 7.48 | 2.89 | -23.98 | 14.27 | 4.77 | -36.25 | 20.94 | 14.93 | 15.5 | 0 | 0 | 0 | 2.21 | 16.32 | 19.46 | 0 | 0 | 0 | 9.93 | 20.07 | 20.51 | 1.84 | 21.85 | 21.85 | 0.01 | 0.0 | 0.0 | 3.46 | -35.21 | 10.19 | 5.31 | -22.48 | 13.95 | 3.96 | 46.67 | 73.68 | 7.42 | -7.71 | 36.9 | 0.00 | -6.8 | 19.84 |
| 23Q1 (14) | 13.56 | 57.49 | 48.85 | 5.25 | 52.17 | 53.06 | 1.64 | 25.19 | 811.11 | 0 | 0 | 0 | 11.98 | -8.69 | 17.57 | 0.64 | 16.36 | -9.86 | 7.27 | -27.88 | -15.27 | 13.62 | -30.3 | -40.16 | 18.22 | -10.99 | -2.57 | 0 | 0 | 0 | 1.9 | -16.67 | 0.0 | 0 | 0 | 0 | 8.27 | -0.12 | 15.34 | 1.51 | 0.0 | 16.15 | 0.01 | 0.0 | 0.0 | 5.34 | 13.62 | 29.93 | 6.85 | 10.13 | 26.62 | 2.7 | 5.88 | 0.0 | 8.04 | 10.9 | 18.06 | 0.00 | -4.23 | 29.22 |
| 22Q4 (13) | 8.61 | -16.65 | -19.98 | 3.45 | -45.15 | 55.41 | 1.31 | 285.29 | 627.78 | 0 | 0 | 0 | 13.12 | -8.89 | 16.73 | 0.55 | -43.88 | 17.02 | 10.08 | 20.72 | 84.62 | 19.54 | 16.32 | 40.81 | 20.47 | 14.29 | 84.75 | 0 | 0 | 0 | 2.28 | -26.45 | 17.53 | 0 | 0 | 0 | 8.28 | 0.12 | 15.0 | 1.51 | 0.0 | 16.15 | 0.01 | 0.0 | 0.0 | 4.7 | 14.08 | 38.24 | 6.22 | 10.28 | 32.06 | 2.55 | 6.69 | 5.37 | 7.25 | 11.37 | 24.57 | 0.00 | -4.2 | 153.12 |
| 22Q3 (12) | 10.33 | 37.92 | -0.29 | 6.29 | -1.1 | 195.31 | 0.34 | 88.89 | 88.89 | 0 | 0 | 0 | 14.4 | 3.82 | 66.47 | 0.98 | -5.77 | 88.46 | 8.35 | -15.14 | 58.14 | 16.80 | -24.96 | 20.09 | 17.91 | -1.21 | 70.57 | 0 | 0 | 0 | 3.1 | 67.57 | 55.78 | 0 | 0 | 0 | 8.27 | 0.36 | 15.83 | 1.51 | 0.0 | 16.15 | 0.01 | 0.0 | 0.0 | 4.12 | 31.21 | 40.61 | 5.64 | 21.03 | 33.33 | 2.39 | 4.82 | 6.22 | 6.51 | 20.11 | 25.68 | 0.00 | 40.14 | 151.93 |
| 22Q2 (11) | 7.49 | -17.78 | -23.34 | 6.36 | 85.42 | 118.56 | 0.18 | 0.0 | 12.5 | 0 | 0 | 0 | 13.87 | 36.11 | 82.26 | 1.04 | 46.48 | 100.0 | 9.84 | 14.69 | 120.63 | 22.39 | -1.65 | 97.79 | 18.13 | -3.05 | 117.13 | 0 | 0 | 0 | 1.85 | -2.63 | -9.31 | 0 | 0 | 0 | 8.24 | 14.92 | 15.41 | 1.51 | 16.15 | 16.15 | 0.01 | 0.0 | 0.0 | 3.14 | -23.6 | 30.29 | 4.66 | -13.86 | 25.61 | 2.28 | -15.56 | 31.03 | 5.42 | -20.41 | 30.6 | 0.00 | 0.49 | 66.81 |
| 22Q1 (10) | 9.11 | -15.33 | -7.7 | 3.43 | 54.5 | 58.8 | 0.18 | 0.0 | 28.57 | 0 | 0 | 0 | 10.19 | -9.34 | -13.94 | 0.71 | 51.06 | 18.33 | 8.58 | 57.14 | 86.93 | 22.76 | 64.02 | 110.83 | 18.7 | 68.77 | 122.35 | 0 | 0 | 0 | 1.9 | -2.06 | -9.09 | 0 | 0 | 0 | 7.17 | -0.42 | 40.59 | 1.3 | 0.0 | 21.5 | 0.01 | 0.0 | 0.0 | 4.11 | 20.88 | -0.96 | 5.41 | 14.86 | 3.44 | 2.7 | 11.57 | -23.3 | 6.81 | 17.01 | -11.21 | 0.00 | 87.6 | -9.39 |
| 21Q4 (9) | 10.76 | 3.86 | 93.18 | 2.22 | 4.23 | 4.23 | 0.18 | 0.0 | 50.0 | 0 | 0 | 0 | 11.24 | 29.94 | 16.6 | 0.47 | -9.62 | 46.88 | 5.46 | 3.41 | 5.0 | 13.88 | -0.8 | 8.5 | 11.08 | 5.52 | 12.37 | 0 | 0 | 0 | 1.94 | -2.51 | -8.92 | 0 | 0 | 0 | 7.2 | 0.84 | 41.18 | 1.3 | 0.0 | 21.5 | 0.01 | 0.0 | 0.0 | 3.4 | 16.04 | -4.23 | 4.71 | 11.35 | 1.95 | 2.42 | 7.56 | 114.16 | 5.82 | 12.36 | 24.36 | 0.00 | -4.65 | -61.52 |
| 21Q3 (8) | 10.36 | 6.04 | 90.44 | 2.13 | -26.8 | -0.93 | 0.18 | 12.5 | 125.0 | 0 | 0 | 0 | 8.65 | 13.67 | -16.1 | 0.52 | 0.0 | -8.77 | 5.28 | 18.39 | 2.52 | 13.99 | 23.59 | 6.52 | 10.5 | 25.75 | 11.94 | 0 | 0 | 0 | 1.99 | -2.45 | 65.83 | 0 | 0 | 0 | 7.14 | 0.0 | 40.0 | 1.3 | 0.0 | 21.5 | 0.01 | 0.0 | 0.0 | 2.93 | 21.58 | -6.69 | 4.23 | 14.02 | 0.24 | 2.25 | 29.31 | 332.69 | 5.18 | 24.82 | 41.53 | 0.00 | -7.21 | -63.21 |
| 21Q2 (7) | 9.77 | -1.01 | 59.64 | 2.91 | 34.72 | -46.9 | 0.16 | 14.29 | 77.78 | 0 | 0 | 0 | 7.61 | -35.73 | -29.01 | 0.52 | -13.33 | -14.75 | 4.46 | -2.83 | -31.91 | 11.32 | 4.84 | 0 | 8.35 | -0.71 | -11.26 | 0 | 0 | 0 | 2.04 | -2.39 | 59.38 | 0 | 0 | 0 | 7.14 | 40.0 | 40.0 | 1.3 | 21.5 | 21.5 | 0.01 | 0.0 | 0.0 | 2.41 | -41.93 | -6.23 | 3.71 | -29.06 | 1.64 | 1.74 | -50.57 | 100.0 | 4.15 | -45.89 | 20.64 | 0.00 | -45.41 | -61.21 |
| 21Q1 (6) | 9.87 | 77.2 | 64.23 | 2.16 | 1.41 | -56.8 | 0.14 | 16.67 | 55.56 | 0 | 0 | 0 | 11.84 | 22.82 | 18.64 | 0.6 | 87.5 | -13.04 | 4.59 | -11.73 | -25.12 | 10.80 | -15.59 | 0 | 8.41 | -14.71 | -10.63 | 0 | 0 | 0 | 2.09 | -1.88 | 59.54 | 0 | 0 | 0 | 5.1 | 0.0 | 12.33 | 1.07 | 0.0 | 18.89 | 0.01 | 0.0 | 0.0 | 4.15 | 16.9 | 26.91 | 5.23 | 13.2 | 25.42 | 3.52 | 211.5 | 2833.33 | 7.67 | 63.89 | 126.25 | 0.00 | -20.33 | -34.42 |
| 20Q4 (5) | 5.57 | 2.39 | -12.28 | 2.13 | -0.93 | -54.68 | 0.12 | 50.0 | 33.33 | 0 | 0 | 0 | 9.64 | -6.5 | 17.56 | 0.32 | -43.86 | -15.79 | 5.2 | 0.97 | 12.07 | 12.79 | -2.61 | 0 | 9.86 | 5.12 | 17.38 | 0 | 0 | 0 | 2.13 | 77.5 | 58.96 | 0 | 0 | 0 | 5.1 | 0.0 | 13.33 | 1.07 | 0.0 | 18.89 | 0.01 | 0.0 | 0.0 | 3.55 | 13.06 | 37.07 | 4.62 | 9.48 | 32.38 | 1.13 | 117.31 | 205.41 | 4.68 | 27.87 | 58.11 | 0.00 | -8.84 | -22.11 |
| 20Q3 (4) | 5.44 | -11.11 | 0.0 | 2.15 | -60.77 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | 10.31 | -3.82 | 0.0 | 0.57 | -6.56 | 0.0 | 5.15 | -21.37 | 0.0 | 13.13 | 0 | 0.0 | 9.38 | -0.32 | 0.0 | 0 | 0 | 0.0 | 1.2 | -6.25 | 0.0 | 0 | 0 | 0.0 | 5.1 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.14 | 22.18 | 0.0 | 4.22 | 15.62 | 0.0 | 0.52 | -40.23 | 0.0 | 3.66 | 6.4 | 0.0 | 0.00 | -2.15 | 0.0 |
