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) | 9.96 | 3.11 | 16.34 | -40.65 | 0 | 0 | 0 | 0 | 73.31 | 12.32 | 9.21 | -7.9 | 35.1 | 19.43 | 47.88 | 6.33 | 17.33 | -4.78 | 0.16 | 6.67 | 13.86 | 0 | 0.49 | 13.95 | 9.97 | 0.0 | 9.97 | 5.06 | 2.01 | -23.86 | 30.26 | 18.62 | 42.23 | 12.19 | -2.41 | 0 | 27.85 | 15.56 | 0.01 | 86.83 |
| 2022 (9) | 9.66 | 42.48 | 27.53 | 80.64 | 0 | 0 | 0 | 0 | 65.27 | 31.89 | 10.0 | 26.74 | 29.39 | 37.46 | 45.03 | 4.23 | 18.2 | 40.54 | 0.15 | 650.0 | 0 | 0 | 0.43 | 115.0 | 9.97 | 0.0 | 9.49 | 8.96 | 2.64 | 0.76 | 25.51 | 25.98 | 37.64 | 19.19 | -1.41 | 0 | 24.1 | 32.34 | 0.00 | -0.79 |
| 2021 (8) | 6.78 | -12.29 | 15.24 | 24.51 | 0 | 0 | 0 | 0 | 49.49 | 35.48 | 7.89 | 41.65 | 21.38 | 11.53 | 43.20 | -17.68 | 12.95 | 61.27 | 0.02 | 0.0 | 0 | 0 | 0.2 | 81.82 | 9.97 | 0.0 | 8.71 | 6.87 | 2.62 | -8.71 | 20.25 | 28.65 | 31.58 | 18.01 | -2.04 | 0 | 18.21 | 32.82 | 0.00 | 46.06 |
| 2020 (7) | 7.73 | -19.81 | 12.24 | -12.57 | 0 | 0 | 0 | 0 | 36.53 | -3.64 | 5.57 | 20.04 | 19.17 | 16.89 | 52.48 | 21.31 | 8.03 | 1.13 | 0.02 | -33.33 | 0 | 0 | 0.11 | -38.89 | 9.97 | 2.57 | 8.15 | 5.98 | 2.87 | 30.45 | 15.74 | 21.17 | 26.76 | 16.96 | -2.03 | 0 | 13.71 | 27.89 | 0.00 | 460.75 |
| 2019 (6) | 9.64 | 0.94 | 14.0 | -2.78 | 0 | 0 | 0 | 0 | 37.91 | -7.08 | 4.64 | -20.41 | 16.4 | 2.5 | 43.26 | 10.31 | 7.94 | -13.22 | 0.03 | 0.0 | 0 | 0 | 0.18 | -18.18 | 9.72 | 0.0 | 7.69 | 8.31 | 2.2 | 14.58 | 12.99 | -0.69 | 22.88 | 3.53 | -2.27 | 0 | 10.72 | -6.62 | 0.00 | -0.23 |
| 2018 (5) | 9.55 | -2.15 | 14.4 | 29.26 | 0 | 0 | 0 | 0 | 40.8 | 0.07 | 5.83 | -40.02 | 16.0 | -20.63 | 39.22 | -20.69 | 9.15 | -5.86 | 0.03 | -80.0 | 0 | 0 | 0.22 | 0.0 | 9.72 | 0.0 | 7.1 | 15.82 | 1.92 | 220.0 | 13.08 | -25.04 | 22.1 | -8.64 | -1.6 | 0 | 11.48 | -28.83 | 0.00 | -47.24 |
| 2017 (4) | 9.76 | 19.61 | 11.14 | 222.9 | 0 | 0 | 0 | 0 | 40.77 | 2.39 | 9.72 | 8.24 | 20.16 | 0.1 | 49.45 | -2.23 | 9.72 | 52.35 | 0.15 | -48.28 | 0 | 0 | 0.22 | 22.22 | 9.72 | 0.0 | 6.13 | 17.21 | 0.6 | 0.0 | 17.45 | 20.1 | 24.19 | 18.81 | -1.32 | 0 | 16.13 | 18.34 | 0.00 | 0 |
| 2016 (3) | 8.16 | -1.92 | 3.45 | -47.0 | 0 | 0 | 0 | 0 | 39.82 | 17.26 | 8.98 | 12.11 | 20.14 | 24.71 | 50.58 | 6.35 | 6.38 | -11.14 | 0.29 | 20.83 | 0 | 0 | 0.18 | 28.57 | 9.72 | 0.0 | 5.23 | 18.06 | 0.6 | 0.0 | 14.53 | 22.41 | 20.36 | 20.47 | -0.9 | 0 | 13.63 | 7.58 | 0.00 | 0 |
| 2015 (2) | 8.32 | 4.13 | 6.51 | 81.84 | 0 | 0 | 0 | 0 | 33.96 | 5.11 | 8.01 | 3.09 | 16.15 | 20.97 | 47.56 | 15.1 | 7.18 | 21.08 | 0.24 | 33.33 | 0 | 0 | 0.14 | -6.67 | 9.72 | 0.1 | 4.43 | 21.04 | 0.6 | 0.0 | 11.87 | 17.06 | 16.9 | 17.44 | 0.8 | -13.98 | 12.67 | 14.45 | 0.00 | 0 |
| 2014 (1) | 7.99 | -25.61 | 3.58 | -28.69 | 0.12 | 9.09 | 0 | 0 | 32.31 | 16.01 | 7.77 | 26.75 | 13.35 | 16.7 | 41.32 | 0.59 | 5.93 | 26.17 | 0.18 | 20.0 | 0 | 0 | 0.15 | 7.14 | 9.71 | 0.0 | 3.66 | 20.39 | 0.6 | 0.0 | 10.14 | 15.75 | 14.39 | 16.05 | 0.93 | 287.5 | 11.07 | 23.0 | 0.00 | 0 |
| 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) | 11.23 | -12.13 | -4.99 | 19.01 | -12.36 | -2.96 | 0 | 0 | 0 | 0 | 0 | 0 | 21.45 | 7.63 | 13.79 | 3.11 | 7.24 | 7.61 | 39.51 | -0.25 | 20.71 | 47.69 | -3.38 | 3.11 | 20.17 | 11.62 | 17.68 | 0.24 | 20.0 | 60.0 | 13.31 | -4.79 | -3.48 | 0.54 | -3.57 | 38.46 | 10.27 | 0.59 | 3.01 | 9.97 | 0.0 | 0.0 | 3.01 | 0.0 | 49.75 | 34.33 | 9.96 | 27.53 | 47.31 | 7.04 | 21.65 | -0.24 | 76.0 | 79.13 | 34.09 | 12.81 | 32.29 | 0.01 | 3.56 | -1.94 |
| 24Q2 (19) | 12.78 | 20.11 | 41.69 | 21.69 | 18.33 | 66.08 | 0 | 0 | 0 | 0 | 0 | 0 | 19.93 | 5.45 | 26.22 | 2.9 | -12.39 | 297.26 | 39.61 | 6.85 | 34.59 | 49.36 | 1.34 | 16.96 | 18.07 | 4.09 | 20.23 | 0.2 | 25.0 | 53.85 | 13.98 | 0.43 | 1.82 | 0.56 | 5.66 | 40.0 | 10.21 | 2.41 | 2.41 | 9.97 | 0.0 | 0.0 | 3.01 | 49.75 | 49.75 | 31.22 | -6.97 | 29.92 | 44.2 | -2.94 | 22.78 | -1.0 | 23.66 | 55.95 | 30.22 | -6.29 | 38.88 | 0.01 | 5.1 | -9.71 |
| 24Q1 (18) | 10.64 | 6.83 | 62.69 | 18.33 | 12.18 | -36.13 | 0 | 0 | 0 | 0 | 0 | 0 | 18.9 | -16.26 | 17.32 | 3.31 | -2.07 | 49.1 | 37.07 | 5.61 | 30.62 | 48.71 | 1.74 | 16.82 | 17.36 | 0.17 | -2.25 | 0.16 | 0.0 | 14.29 | 13.92 | 0.43 | 0 | 0.53 | 8.16 | 26.19 | 9.97 | 0.0 | 0.0 | 9.97 | 0.0 | 5.06 | 2.01 | 0.0 | -23.86 | 33.56 | 10.91 | 21.07 | 45.54 | 7.84 | 14.28 | -1.31 | 45.64 | -6.5 | 32.25 | 15.8 | 21.74 | 0.01 | -4.58 | 62.74 |
| 23Q4 (17) | 9.96 | -15.74 | 3.11 | 16.34 | -16.59 | -40.65 | 0 | 0 | 0 | 0 | 0 | 0 | 22.57 | 19.73 | 12.74 | 3.38 | 16.96 | 47.6 | 35.1 | 7.24 | 19.43 | 47.87 | 3.51 | 6.32 | 17.33 | 1.11 | -4.78 | 0.16 | 6.67 | 6.67 | 13.86 | 0.51 | 0 | 0.49 | 25.64 | 13.95 | 9.97 | 0.0 | 0.0 | 9.97 | 0.0 | 5.06 | 2.01 | 0.0 | -23.86 | 30.26 | 12.41 | 18.62 | 42.23 | 8.59 | 12.19 | -2.41 | -109.57 | -70.92 | 27.85 | 8.07 | 15.56 | 0.01 | -5.58 | 86.83 |
| 23Q3 (16) | 11.82 | 31.04 | 6.68 | 19.59 | 50.0 | -26.98 | 0 | 0 | 0 | 0 | 0 | 0 | 18.85 | 19.38 | 5.78 | 2.89 | 295.89 | -37.17 | 32.73 | 11.21 | 33.59 | 46.25 | 9.59 | 13.09 | 17.14 | 14.04 | -4.88 | 0.15 | 15.38 | -6.25 | 13.79 | 0.44 | 0 | 0.39 | -2.5 | 116.67 | 9.97 | 0.0 | 0.0 | 9.97 | 0.0 | 5.06 | 2.01 | 0.0 | -23.86 | 26.92 | 12.03 | 16.13 | 38.89 | 8.03 | 10.14 | -1.15 | 49.34 | -30.68 | 25.77 | 18.43 | 15.56 | 0.01 | -4.64 | 91.46 |
| 23Q2 (15) | 9.02 | 37.92 | 26.51 | 13.06 | -54.49 | -30.24 | 0 | 0 | 0 | 0 | 0 | 0 | 15.79 | -1.99 | 11.83 | 0.73 | -67.12 | -29.81 | 29.43 | 3.7 | 24.92 | 42.20 | 1.22 | -3.92 | 15.03 | -15.37 | -5.17 | 0.13 | -7.14 | -23.53 | 13.73 | 0 | 0 | 0.4 | -4.76 | 100.0 | 9.97 | 0.0 | 0.0 | 9.97 | 5.06 | 5.06 | 2.01 | -23.86 | -23.86 | 24.03 | -13.31 | 29.33 | 36.0 | -9.66 | 17.23 | -2.27 | -84.55 | -86.07 | 21.76 | -17.86 | 25.35 | 0.01 | 89.43 | 101.51 |
| 23Q1 (14) | 6.54 | -32.3 | -36.2 | 28.7 | 4.25 | 67.44 | 0 | 0 | 0 | 0 | 0 | 0 | 16.11 | -19.53 | 21.04 | 2.22 | -3.06 | 7.25 | 28.38 | -3.44 | 35.21 | 41.69 | -7.41 | 1.78 | 17.76 | -2.42 | 25.16 | 0.14 | -6.67 | -26.32 | 0 | 0 | 0 | 0.42 | -2.33 | 133.33 | 9.97 | 0.0 | 0.0 | 9.49 | 0.0 | 8.96 | 2.64 | 0.0 | 0.76 | 27.72 | 8.66 | 24.25 | 39.85 | 5.87 | 18.42 | -1.23 | 12.77 | -30.85 | 26.49 | 9.92 | 23.96 | 0.00 | 9.55 | 9.79 |
| 22Q4 (13) | 9.66 | -12.82 | 42.48 | 27.53 | 2.61 | 80.64 | 0 | 0 | 0 | 0 | 0 | 0 | 20.02 | 12.35 | 36.56 | 2.29 | -50.22 | -0.87 | 29.39 | 19.96 | 37.46 | 45.03 | 10.11 | 4.25 | 18.2 | 1.0 | 40.54 | 0.15 | -6.25 | 650.0 | 0 | 0 | 0 | 0.43 | 138.89 | 115.0 | 9.97 | 0.0 | 0.0 | 9.49 | 0.0 | 8.96 | 2.64 | 0.0 | 0.76 | 25.51 | 10.05 | 25.98 | 37.64 | 6.6 | 19.19 | -1.41 | -60.23 | 30.88 | 24.1 | 8.07 | 32.34 | 0.00 | -3.25 | -0.79 |
| 22Q3 (12) | 11.08 | 55.4 | 25.48 | 26.83 | 43.32 | 68.42 | 0 | 0 | 0 | 0 | 0 | 0 | 17.82 | 26.2 | 54.29 | 4.6 | 342.31 | 167.44 | 24.5 | 3.99 | 30.74 | 40.89 | -6.89 | 3.81 | 18.02 | 13.69 | 55.21 | 0.16 | -5.88 | 700.0 | 0 | 0 | 0 | 0.18 | -10.0 | -5.26 | 9.97 | 0.0 | 0.0 | 9.49 | 0.0 | 8.96 | 2.64 | 0.0 | 0.76 | 23.18 | 24.76 | 28.71 | 35.31 | 14.98 | 20.31 | -0.88 | 27.87 | 61.4 | 22.3 | 28.46 | 41.77 | 0.00 | 0.36 | 2.85 |
| 22Q2 (11) | 7.13 | -30.44 | -19.53 | 18.72 | 9.22 | 40.65 | 0 | 0 | 0 | 0 | 0 | 0 | 14.12 | 6.09 | 20.48 | 1.04 | -49.76 | -35.4 | 23.56 | 12.24 | 18.39 | 43.92 | 7.22 | -0.5 | 15.85 | 11.7 | 61.73 | 0.17 | -10.53 | 750.0 | 0 | 0 | 0 | 0.2 | 11.11 | -4.76 | 9.97 | 0.0 | 0.0 | 9.49 | 8.96 | 8.96 | 2.64 | 0.76 | 0.76 | 18.58 | -16.72 | 14.06 | 30.71 | -8.74 | 11.15 | -1.22 | -29.79 | 46.72 | 17.36 | -18.76 | 24.0 | 0.00 | 3.2 | 18.42 |
| 22Q1 (10) | 10.25 | 51.18 | 49.85 | 17.14 | 12.47 | 44.76 | 0 | 0 | 0 | 0 | 0 | 0 | 13.31 | -9.21 | 15.04 | 2.07 | -10.39 | -7.59 | 20.99 | -1.82 | 5.32 | 40.96 | -5.16 | -16.57 | 14.19 | 9.58 | 65.38 | 0.19 | 850.0 | 850.0 | 0 | 0 | 0 | 0.18 | -10.0 | -14.29 | 9.97 | 0.0 | 0.0 | 8.71 | 0.0 | 6.87 | 2.62 | 0.0 | -8.71 | 22.31 | 10.17 | 24.08 | 33.65 | 6.55 | 16.03 | -0.94 | 53.92 | 57.66 | 21.37 | 17.35 | 35.6 | 0.00 | -1.01 | 39.39 |
| 21Q4 (9) | 6.78 | -23.22 | -12.29 | 15.24 | -4.33 | 24.51 | 0 | 0 | 0 | 0 | 0 | 0 | 14.66 | 26.93 | 15.16 | 2.31 | 34.3 | -22.74 | 21.38 | 14.09 | 11.53 | 43.19 | 9.64 | -17.72 | 12.95 | 11.54 | 61.27 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.2 | 5.26 | 81.82 | 9.97 | 0.0 | 0.0 | 8.71 | 0.0 | 6.87 | 2.62 | 0.0 | -8.71 | 20.25 | 12.44 | 28.65 | 31.58 | 7.6 | 18.01 | -2.04 | 10.53 | -0.49 | 18.21 | 15.77 | 32.82 | 0.00 | 0.3 | 46.06 |
| 21Q3 (8) | 8.83 | -0.34 | 13.35 | 15.93 | 19.68 | 28.99 | 0 | 0 | 0 | 0 | 0 | 0 | 11.55 | -1.45 | 27.48 | 1.72 | 6.83 | 6.17 | 18.74 | -5.83 | 30.68 | 39.39 | -10.76 | -3.3 | 11.61 | 18.47 | 59.92 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.19 | -9.52 | 46.15 | 9.97 | 0.0 | 0.0 | 8.71 | 0.0 | 6.87 | 2.62 | 0.0 | -8.71 | 18.01 | 10.56 | 41.37 | 29.35 | 6.23 | 23.53 | -2.28 | 0.44 | 11.97 | 15.73 | 12.36 | 54.98 | 0.00 | 15.56 | 61.15 |
| 21Q2 (7) | 8.86 | 29.53 | 0.11 | 13.31 | 12.42 | 15.54 | 0 | 0 | 0 | 0 | 0 | 0 | 11.72 | 1.3 | 62.1 | 1.61 | -28.12 | 302.5 | 19.9 | -0.15 | 62.05 | 44.14 | -10.1 | 0 | 9.8 | 14.22 | 40.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.21 | 0.0 | 50.0 | 9.97 | 0.0 | 0.0 | 8.71 | 6.87 | 6.87 | 2.62 | -8.71 | -8.71 | 16.29 | -9.4 | 46.49 | 27.63 | -4.72 | 24.74 | -2.29 | -3.15 | 18.79 | 14.0 | -11.17 | 68.67 | 0.00 | 21.48 | 565.65 |
| 21Q1 (6) | 6.84 | -11.51 | -25.08 | 11.84 | -3.27 | -18.57 | 0 | 0 | 0 | 0 | 0 | 0 | 11.57 | -9.11 | 54.27 | 2.24 | -25.08 | 292.98 | 19.93 | 3.96 | 24.64 | 49.10 | -6.46 | 0 | 8.58 | 6.85 | 10.14 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.21 | 90.91 | 31.25 | 9.97 | 0.0 | 2.57 | 8.15 | 0.0 | 5.98 | 2.87 | 0.0 | 30.45 | 17.98 | 14.23 | 32.6 | 29.0 | 8.37 | 23.67 | -2.22 | -9.36 | 11.2 | 15.76 | 14.95 | 42.5 | 0.00 | 3.73 | 1271.64 |
| 20Q4 (5) | 7.73 | -0.77 | -19.81 | 12.24 | -0.89 | -12.57 | 0 | 0 | 0 | 0 | 0 | 0 | 12.73 | 40.51 | 11.57 | 2.99 | 84.57 | 41.71 | 19.17 | 33.68 | 16.89 | 52.49 | 28.85 | 0 | 8.03 | 10.61 | 1.13 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.11 | -15.38 | -38.89 | 9.97 | 0.0 | 2.57 | 8.15 | 0.0 | 5.98 | 2.87 | 0.0 | 30.45 | 15.74 | 23.55 | 21.17 | 26.76 | 12.63 | 16.96 | -2.03 | 21.62 | 10.57 | 13.71 | 35.07 | 27.89 | 0.00 | 10.67 | 460.75 |
| 20Q3 (4) | 7.79 | -11.98 | 0.0 | 12.35 | 7.2 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 9.06 | 25.31 | 0.0 | 1.62 | 305.0 | 0.0 | 14.34 | 16.78 | 0.0 | 40.74 | 0 | 0.0 | 7.26 | 3.71 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.13 | -7.14 | 0.0 | 9.97 | 0.0 | 0.0 | 8.15 | 0.0 | 0.0 | 2.87 | 0.0 | 0.0 | 12.74 | 14.57 | 0.0 | 23.76 | 7.27 | 0.0 | -2.59 | 8.16 | 0.0 | 10.15 | 22.29 | 0.0 | 0.00 | 377.33 | 0.0 |
