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) | 10.0 | 1.63 | 3.3 | 0.0 | 0.12 | 0.0 | 0 | 0 | 26.17 | -10.99 | 1.68 | -47.83 | 4.46 | -28.75 | 17.04 | -19.96 | 6.02 | -24.56 | 0.4 | -28.57 | 2.06 | -5.5 | 0.08 | -20.0 | 6.63 | -4.33 | 2.76 | 13.11 | 1.17 | 0.0 | 8.5 | -7.71 | 12.44 | -2.96 | -0.81 | 0 | 7.69 | -5.53 | 0.00 | 0 |
| 2022 (9) | 9.84 | 35.35 | 3.3 | 25.0 | 0.12 | 100.0 | 0 | 0 | 29.4 | 4.51 | 3.22 | 212.62 | 6.26 | -2.8 | 21.29 | -6.99 | 7.98 | 9.02 | 0.56 | 0 | 2.18 | -5.22 | 0.1 | 11.11 | 6.93 | 0.0 | 2.44 | 4.72 | 1.17 | 9.35 | 9.21 | 31.95 | 12.82 | 23.51 | -1.07 | 0 | 8.14 | 40.1 | 0.00 | 0 |
| 2021 (8) | 7.27 | -13.04 | 2.64 | 0.0 | 0.06 | 0 | 0 | 0 | 28.13 | 16.53 | 1.03 | 0 | 6.44 | 16.04 | 22.89 | -0.42 | 7.32 | 36.31 | 0 | 0 | 2.3 | -2.54 | 0.09 | 0.0 | 6.93 | 0.0 | 2.33 | 0.0 | 1.07 | 3.88 | 6.98 | 5.44 | 10.38 | 3.9 | -1.17 | 0 | 5.81 | 4.68 | 0.00 | 0 |
| 2020 (7) | 8.36 | -23.65 | 2.64 | -32.31 | 0 | 0 | 0 | 0 | 24.14 | -0.41 | -0.38 | 0 | 5.55 | 18.59 | 22.99 | 19.08 | 5.37 | 16.49 | 0 | 0 | 2.36 | 0 | 0.09 | 0.0 | 6.93 | 0.0 | 2.33 | 0.0 | 1.03 | 60.94 | 6.62 | -20.43 | 9.99 | -11.59 | -1.07 | 0 | 5.55 | -23.87 | 0.00 | 0 |
| 2019 (6) | 10.95 | -10.61 | 3.9 | 77.27 | 0 | 0 | 0 | 0 | 24.24 | -13.58 | -0.19 | 0 | 4.68 | -28.0 | 19.31 | -16.68 | 4.61 | -33.67 | 0 | 0 | 0 | 0 | 0.09 | -18.18 | 6.93 | 5.0 | 2.33 | 6.88 | 0.64 | 25.49 | 8.32 | -18.35 | 11.3 | -12.27 | -1.03 | 0 | 7.29 | -23.66 | 0.00 | 0 |
| 2018 (5) | 12.25 | -4.89 | 2.2 | 0.0 | 0 | 0 | 0 | 0 | 28.05 | -3.28 | 1.54 | 227.66 | 6.5 | 20.82 | 23.17 | 24.91 | 6.95 | 32.89 | 0 | 0 | 0 | 0 | 0.11 | 22.22 | 6.6 | 0.0 | 2.18 | 2.35 | 0.51 | 45.71 | 10.19 | 2.62 | 12.88 | 3.79 | -0.64 | 0 | 9.55 | 1.38 | 0.00 | 0 |
| 2017 (4) | 12.88 | 20.15 | 2.2 | 0 | 0 | 0 | 0 | 0 | 29.0 | -33.35 | 0.47 | -83.79 | 5.38 | -42.4 | 18.55 | -13.58 | 5.23 | -15.78 | 0 | 0 | 0 | 0 | 0.09 | 28.57 | 6.6 | 0.0 | 2.13 | 15.76 | 0.35 | 0 | 9.93 | -19.33 | 12.41 | -12.3 | -0.51 | 0 | 9.42 | -21.24 | 0.00 | 0 |
| 2016 (3) | 10.72 | 68.82 | 0 | 0 | 0 | 0 | 0 | 0 | 43.51 | 0.88 | 2.9 | -8.81 | 9.34 | -22.81 | 21.47 | -23.48 | 6.21 | -18.93 | 0 | 0 | 0 | 0 | 0.07 | -30.0 | 6.6 | 0.0 | 1.84 | 21.05 | 0 | 0 | 12.31 | 4.23 | 14.15 | 6.15 | -0.35 | 0 | 11.96 | -2.21 | 0.00 | 0 |
| 2015 (2) | 6.35 | -5.65 | 0 | 0 | 0 | 0 | 0 | 0 | 43.13 | 10.05 | 3.18 | 36.48 | 12.1 | 8.52 | 28.05 | -1.39 | 7.66 | 28.96 | 0 | 0 | 0 | 0 | 0.1 | -28.57 | 6.6 | 10.0 | 1.52 | 17.83 | 0 | 0 | 11.81 | 17.05 | 13.33 | 17.14 | 0.42 | -27.59 | 12.23 | 14.62 | 0.00 | 0 |
| 2014 (1) | 6.73 | 3.22 | 2.0 | -13.04 | 0 | 0 | 0 | 0 | 39.19 | 19.63 | 2.33 | 97.46 | 11.15 | 34.34 | 28.45 | 12.3 | 5.94 | 11.03 | 0 | 0 | 0 | 0 | 0.14 | 16.67 | 6.0 | 11.11 | 1.29 | 10.26 | 0 | 0 | 10.09 | 11.37 | 11.38 | 11.24 | 0.58 | 346.15 | 10.67 | 16.1 | 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) | 17.87 | 39.83 | 54.05 | 2.0 | -20.0 | -39.39 | 0 | 0 | -100.0 | 0 | 0 | 0 | 16.41 | 13.8 | 146.03 | 2.59 | 4.86 | 280.88 | 5.88 | -45.1 | 7.3 | 12.98 | -56.91 | -38.83 | 13.97 | 45.82 | 177.18 | 0.94 | 27.03 | 108.89 | 4.18 | 0.0 | 97.17 | 0.1 | 0.0 | 25.0 | 7.56 | 0.0 | 14.03 | 2.86 | 0.0 | 3.62 | 0.81 | 0.0 | -30.77 | 13.51 | 23.72 | 64.76 | 17.19 | 17.74 | 41.71 | -1.91 | -354.76 | -114.61 | 11.6 | 10.48 | 58.69 | 0.00 | -8.82 | 0 |
| 24Q2 (19) | 12.78 | 37.57 | 32.02 | 2.5 | 0.0 | -24.24 | 0 | 0 | -100.0 | 0 | 0 | 0 | 14.42 | 74.58 | 106.29 | 2.47 | 107.56 | 247.89 | 10.71 | 141.22 | 82.45 | 30.13 | 90.8 | 43.45 | 9.58 | 17.55 | 48.3 | 0.74 | 100.0 | 51.02 | 4.18 | 0 | 97.17 | 0.1 | 25.0 | 11.11 | 7.56 | 0.0 | 14.03 | 2.86 | 3.62 | 3.62 | 0.81 | -30.77 | -30.77 | 10.92 | 12.69 | 45.21 | 14.6 | 7.2 | 27.4 | -0.42 | 8.7 | 65.85 | 10.5 | 13.76 | 66.93 | 0.00 | 0 | 0 |
| 24Q1 (18) | 9.29 | -7.1 | 35.03 | 2.5 | -24.24 | -24.24 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 8.26 | 33.23 | 30.7 | 1.19 | 357.69 | 2875.0 | 4.44 | -0.45 | -33.43 | 15.79 | -7.32 | -32.15 | 8.15 | 35.38 | 17.44 | 0.37 | -7.5 | -30.19 | 0 | -100.0 | -100.0 | 0.08 | 0.0 | -11.11 | 7.56 | 14.03 | 14.03 | 2.76 | 0.0 | 13.11 | 1.17 | 0.0 | 0.0 | 9.69 | 14.0 | 35.71 | 13.62 | 9.49 | 26.7 | -0.46 | 43.21 | 57.01 | 9.23 | 20.03 | 52.06 | 0.00 | 0 | 0 |
| 23Q4 (17) | 10.0 | -13.79 | 1.63 | 3.3 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 6.2 | -7.05 | 6.16 | 0.26 | -61.76 | 188.89 | 4.46 | -18.61 | -28.75 | 17.04 | -19.73 | -19.96 | 6.02 | 19.44 | -24.56 | 0.4 | -11.11 | -28.57 | 2.06 | -2.83 | -5.5 | 0.08 | 0.0 | -20.0 | 6.63 | 0.0 | -4.33 | 2.76 | 0.0 | 13.11 | 1.17 | 0.0 | 0.0 | 8.5 | 3.66 | -7.71 | 12.44 | 2.56 | -2.96 | -0.81 | 8.99 | 24.3 | 7.69 | 5.2 | -5.53 | 0.00 | 0 | 0 |
| 23Q3 (16) | 11.6 | 19.83 | 69.59 | 3.3 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 6.67 | -4.58 | -24.2 | 0.68 | -4.23 | -56.13 | 5.48 | -6.64 | -37.8 | 21.22 | 1.06 | -28.11 | 5.04 | -21.98 | -35.47 | 0.45 | -8.16 | -26.23 | 2.12 | 0.0 | -5.36 | 0.08 | -11.11 | 0.0 | 6.63 | 0.0 | -4.33 | 2.76 | 0.0 | 13.11 | 1.17 | 0.0 | 0.0 | 8.2 | 9.04 | -9.99 | 12.13 | 5.85 | -4.64 | -0.89 | 27.64 | 8.25 | 7.31 | 16.22 | -10.2 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.68 | 40.7 | 57.4 | 3.3 | 0.0 | 10.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 6.99 | 10.6 | -9.22 | 0.71 | 1675.0 | -14.46 | 5.87 | -11.99 | -17.67 | 21.00 | -9.76 | -15.37 | 6.46 | -6.92 | -24.44 | 0.49 | -7.55 | -19.67 | 2.12 | -2.75 | -5.36 | 0.09 | 0.0 | 12.5 | 6.63 | 0.0 | -4.33 | 2.76 | 13.11 | 13.11 | 1.17 | 0.0 | 0.0 | 7.52 | 5.32 | -0.53 | 11.46 | 6.6 | 2.6 | -1.23 | -14.95 | -16.04 | 6.29 | 3.62 | -3.23 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.88 | -30.08 | 9.9 | 3.3 | 0.0 | 5.1 | 0.12 | 0.0 | 100.0 | 0 | 0 | 0 | 6.32 | 8.22 | -10.61 | 0.04 | -55.56 | -94.67 | 6.67 | 6.55 | 2.46 | 23.27 | 9.34 | 1.21 | 6.94 | -13.03 | -17.97 | 0.53 | -5.36 | 0 | 2.18 | 0.0 | -5.22 | 0.09 | -10.0 | 0.0 | 6.63 | -4.33 | -4.33 | 2.44 | 0.0 | 4.72 | 1.17 | 0.0 | 9.35 | 7.14 | -22.48 | 3.03 | 10.75 | -16.15 | 4.07 | -1.07 | 0.0 | -15.05 | 6.07 | -25.43 | 1.17 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.84 | 43.86 | 35.35 | 3.3 | 0.0 | 25.0 | 0.12 | 0.0 | 100.0 | 0 | 0 | 0 | 5.84 | -33.64 | -6.86 | 0.09 | -94.19 | -71.88 | 6.26 | -28.94 | -2.8 | 21.29 | -27.91 | -6.99 | 7.98 | 2.18 | 9.02 | 0.56 | -8.2 | 0 | 2.18 | -2.68 | -5.22 | 0.1 | 25.0 | 11.11 | 6.93 | 0.0 | 0.0 | 2.44 | 0.0 | 4.72 | 1.17 | 0.0 | 9.35 | 9.21 | 1.1 | 31.95 | 12.82 | 0.79 | 23.51 | -1.07 | -10.31 | 8.55 | 8.14 | 0.0 | 40.1 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.84 | 11.22 | 24.59 | 3.3 | 10.0 | 5.1 | 0.12 | 0.0 | 0 | 0 | 0 | 0 | 8.8 | 14.29 | 14.43 | 1.55 | 86.75 | 573.91 | 8.81 | 23.56 | 15.01 | 29.52 | 18.97 | 8.38 | 7.81 | -8.65 | 19.6 | 0.61 | 0.0 | 0 | 2.24 | 0.0 | -5.08 | 0.08 | 0.0 | 0.0 | 6.93 | 0.0 | 0.0 | 2.44 | 0.0 | 4.72 | 1.17 | 0.0 | 9.35 | 9.11 | 20.5 | 37.2 | 12.72 | 13.88 | 26.69 | -0.97 | 8.49 | 20.49 | 8.14 | 25.23 | 50.18 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.15 | -1.76 | -9.16 | 3.0 | -4.46 | -4.46 | 0.12 | 100.0 | 0 | 0 | 0 | 0 | 7.7 | 8.91 | 5.77 | 0.83 | 10.67 | 137.14 | 7.13 | 9.52 | 6.42 | 24.82 | 7.92 | -0.18 | 8.55 | 1.06 | 18.26 | 0.61 | 0 | 0 | 2.24 | -2.61 | -5.08 | 0.08 | -11.11 | 0.0 | 6.93 | 0.0 | 0.0 | 2.44 | 4.72 | 4.72 | 1.17 | 9.35 | 13.59 | 7.56 | 9.09 | 17.21 | 11.17 | 8.13 | 13.86 | -1.06 | -13.98 | 10.17 | 6.5 | 8.33 | 23.34 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.26 | -13.89 | -19.64 | 3.14 | 18.94 | 18.94 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 7.07 | 12.76 | 2.46 | 0.75 | 134.38 | 435.71 | 6.51 | 1.09 | 18.36 | 23.00 | 0.48 | 6.57 | 8.46 | 15.57 | 39.37 | 0 | 0 | 0 | 2.3 | 0.0 | -2.54 | 0.09 | 0.0 | 12.5 | 6.93 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 1.07 | 0.0 | 3.88 | 6.93 | -0.72 | 13.61 | 10.33 | -0.48 | 9.08 | -0.93 | 20.51 | 16.96 | 6.0 | 3.27 | 20.48 | 0.00 | 0 | 0 |
| 21Q4 (9) | 7.27 | 32.42 | -13.04 | 2.64 | -15.92 | 0.0 | 0.06 | 0 | 0 | 0 | 0 | 0 | 6.27 | -18.47 | 0.32 | 0.32 | 39.13 | 288.24 | 6.44 | -15.93 | 16.04 | 22.89 | -15.99 | -0.5 | 7.32 | 12.1 | 36.31 | 0 | 0 | 0 | 2.3 | -2.54 | -2.54 | 0.09 | 12.5 | 0.0 | 6.93 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 1.07 | 0.0 | 3.88 | 6.98 | 5.12 | 5.44 | 10.38 | 3.39 | 3.9 | -1.17 | 4.1 | -9.35 | 5.81 | 7.2 | 4.68 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.49 | -18.91 | -36.09 | 3.14 | 0.0 | -37.2 | 0 | 0 | 0 | 0 | 0 | 0 | 7.69 | 5.63 | 17.94 | 0.23 | -34.29 | 187.5 | 7.66 | 14.33 | 34.39 | 27.24 | 9.57 | 9.92 | 6.53 | -9.68 | 39.83 | 0 | 0 | 0 | 2.36 | 0.0 | 0 | 0.08 | 0.0 | 33.33 | 6.93 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 1.07 | 3.88 | 3.88 | 6.64 | 2.95 | -2.64 | 10.04 | 2.34 | -1.47 | -1.22 | -3.39 | -9.91 | 5.42 | 2.85 | -5.08 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.77 | -13.09 | -26.89 | 3.14 | 18.94 | -30.22 | 0 | 0 | 0 | 0 | 0 | 0 | 7.28 | 5.51 | 25.09 | 0.35 | 150.0 | 400.0 | 6.7 | 21.82 | 17.75 | 24.86 | 15.22 | 0 | 7.23 | 19.11 | 74.22 | 0 | 0 | 0 | 2.36 | 0.0 | 0 | 0.08 | 0.0 | 14.29 | 6.93 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 6.45 | 5.74 | -4.3 | 9.81 | 3.59 | -2.87 | -1.18 | -5.36 | 4.84 | 5.27 | 5.82 | -4.18 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.79 | -6.82 | -20.1 | 2.64 | 0.0 | -41.33 | 0 | 0 | 0 | 0 | 0 | 0 | 6.9 | 10.4 | 24.55 | 0.14 | 182.35 | 137.84 | 5.5 | -0.9 | 16.53 | 21.58 | -6.19 | 0 | 6.07 | 13.04 | 64.95 | 0 | 0 | 0 | 2.36 | 0.0 | 0 | 0.08 | -11.11 | 0.0 | 6.93 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 1.03 | 0.0 | 60.94 | 6.1 | -7.85 | -13.6 | 9.47 | -5.21 | -5.58 | -1.12 | -4.67 | -0.9 | 4.98 | -10.27 | -16.3 | 0.00 | 0 | 0 |
| 20Q4 (5) | 8.36 | -2.68 | -23.65 | 2.64 | -47.2 | -32.31 | 0 | 0 | 0 | 0 | 0 | 0 | 6.25 | -4.14 | 22.07 | -0.17 | -312.5 | 70.69 | 5.55 | -2.63 | 18.59 | 23.00 | -7.19 | 0 | 5.37 | 14.99 | 16.49 | 0 | 0 | 0 | 2.36 | 0 | 0 | 0.09 | 50.0 | 0.0 | 6.93 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 1.03 | 0.0 | 60.94 | 6.62 | -2.93 | -20.43 | 9.99 | -1.96 | -11.59 | -1.07 | 3.6 | -3.88 | 5.55 | -2.8 | -23.87 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.59 | -7.24 | 0.0 | 5.0 | 11.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.52 | 12.03 | 0.0 | 0.08 | 14.29 | 0.0 | 5.7 | 0.18 | 0.0 | 24.78 | 0 | 0.0 | 4.67 | 12.53 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.06 | -14.29 | 0.0 | 6.93 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 6.82 | 1.19 | 0.0 | 10.19 | 0.89 | 0.0 | -1.11 | 10.48 | 0.0 | 5.71 | 3.82 | 0.0 | 0.00 | 0 | 0.0 |
