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) | 11.24 | -8.77 | 8.37 | -33.25 | 1.52 | 0 | 0 | 0 | 29.35 | 17.92 | 3.28 | -2.96 | 12.76 | 30.47 | 43.48 | 10.64 | 6.85 | -11.5 | 0.77 | -4.94 | 3.1 | -17.33 | 0.25 | -7.41 | 8.9 | 0.0 | 2.31 | 17.26 | 0.5 | -49.49 | 10.91 | 26.86 | 13.72 | 18.69 | -0.75 | 0 | 10.16 | 25.43 | 0.00 | 0 |
| 2022 (9) | 12.32 | 48.79 | 12.54 | -3.98 | 0 | 0 | 0 | 0 | 24.89 | -11.8 | 3.38 | 10.46 | 9.78 | -14.59 | 39.29 | -3.16 | 7.74 | 11.05 | 0.81 | -2.41 | 3.75 | 3650.0 | 0.27 | -15.62 | 8.9 | 0.0 | 1.97 | 18.67 | 0.99 | 16.47 | 8.6 | 15.59 | 11.56 | 16.18 | -0.5 | 0 | 8.1 | 25.58 | 0.00 | 0 |
| 2021 (8) | 8.28 | 21.05 | 13.06 | 50.98 | 0 | 0 | 0 | 0 | 28.22 | 18.32 | 3.06 | 16.79 | 11.45 | 7.92 | 40.57 | -8.79 | 6.97 | 28.12 | 0.83 | 80.43 | 0.1 | 0 | 0.32 | -13.51 | 8.9 | 5.33 | 1.66 | 18.57 | 0.85 | -30.33 | 7.44 | 24.83 | 9.95 | 15.97 | -0.99 | 0 | 6.45 | 26.22 | 0.00 | 0 |
| 2020 (7) | 6.84 | -2.43 | 8.65 | -6.49 | 2.49 | 12350.0 | 0 | 0 | 23.85 | 19.07 | 2.62 | 88.49 | 10.61 | 19.08 | 44.49 | 0.01 | 5.44 | 39.13 | 0.46 | 2.22 | 0 | 0 | 0.37 | 0.0 | 8.45 | 0.0 | 1.4 | 11.11 | 1.22 | 139.22 | 5.96 | 18.25 | 8.58 | 25.99 | -0.85 | 0 | 5.11 | 33.77 | 0.00 | 0 |
| 2019 (6) | 7.01 | 10.22 | 9.25 | -16.21 | 0.02 | 0 | 0 | 0 | 20.03 | -1.96 | 1.39 | -23.63 | 8.91 | 54.42 | 44.48 | 57.5 | 3.91 | -35.05 | 0.45 | -2.17 | 2.43 | 0.41 | 0.37 | -11.9 | 8.45 | 0.12 | 1.26 | 16.67 | 0.51 | 15.91 | 5.04 | 7.01 | 6.81 | 9.49 | -1.22 | 0 | 3.82 | -9.05 | 0.00 | 0 |
| 2018 (5) | 6.36 | 16.48 | 11.04 | 66.52 | 0 | 0 | 0 | 0 | 20.43 | 5.2 | 1.82 | -3.7 | 5.77 | -32.98 | 28.24 | -36.3 | 6.02 | 88.12 | 0.46 | 0 | 2.42 | 31.52 | 0.42 | -8.7 | 8.44 | 10.91 | 1.08 | 21.35 | 0.44 | 25.71 | 4.71 | 0.64 | 6.22 | 5.07 | -0.51 | 0 | 4.2 | -0.94 | 0.00 | 0 |
| 2017 (4) | 5.46 | 8.33 | 6.63 | -11.01 | 0 | 0 | 0 | 0 | 19.42 | 17.48 | 1.89 | -7.8 | 8.61 | 12.84 | 44.34 | -3.95 | 3.2 | 12.68 | 0 | 0 | 1.84 | 0 | 0.46 | 2200.0 | 7.61 | 3.96 | 0.89 | 30.88 | 0.35 | 483.33 | 4.68 | 2.86 | 5.92 | 11.7 | -0.44 | 0 | 4.24 | -0.7 | 0.00 | 0 |
| 2016 (3) | 5.04 | 0.2 | 7.45 | 25.0 | 0 | 0 | 0 | 0 | 16.53 | 13.84 | 2.05 | -1.44 | 7.63 | 42.35 | 46.16 | 25.04 | 2.84 | 6.77 | 0 | 0 | 0 | 0 | 0.02 | 0 | 7.32 | 0.0 | 0.68 | 44.68 | 0.06 | 0.0 | 4.55 | 18.49 | 5.3 | 21.0 | -0.28 | 0 | 4.27 | 0.71 | 0.00 | 0 |
| 2015 (2) | 5.03 | -2.9 | 5.96 | 37.33 | 0.23 | -76.29 | 0 | 0 | 14.52 | -3.01 | 2.08 | 2.46 | 5.36 | 3.68 | 36.91 | 6.89 | 2.66 | 1.14 | 0 | 0 | 0 | 0 | 0 | 0 | 7.32 | 0.0 | 0.47 | 74.07 | 0.06 | 0.0 | 3.84 | 22.29 | 4.38 | 26.22 | 0.4 | -27.27 | 4.24 | 14.91 | 0.00 | 0 |
| 2014 (1) | 5.18 | 111.43 | 4.34 | -14.06 | 0.97 | 438.89 | 0 | 0 | 14.97 | 13.07 | 2.03 | 73.5 | 5.17 | 4.23 | 34.54 | -7.81 | 2.63 | 25.24 | 0 | 0 | 0.17 | -48.48 | 0 | 0 | 7.32 | 12.44 | 0.27 | 80.0 | 0.06 | 0 | 3.14 | 72.53 | 3.47 | 76.14 | 0.55 | 139.13 | 3.69 | 80.0 | 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) | 14.97 | 1.35 | 17.32 | 13.7 | 21.24 | 40.37 | 1.71 | 0.59 | 22.14 | 0 | 0 | 0 | 9.21 | 12.59 | 12.04 | 1.17 | 10.38 | -8.59 | 13.59 | 3.27 | 8.29 | 41.47 | 0.15 | -9.09 | 7.36 | -2.65 | 1.24 | 0.59 | -3.28 | -26.25 | 1.64 | -37.16 | -51.04 | 0.75 | -1.32 | 226.09 | 8.9 | 0.0 | 0.0 | 2.72 | 0.0 | 17.75 | 0.75 | 0.0 | 50.0 | 11.86 | 11.05 | 15.15 | 15.33 | 8.26 | 16.93 | 5.96 | 67.89 | 5318.18 | 17.82 | 25.23 | 71.18 | 0.03 | -13.87 | 0 |
| 24Q2 (19) | 14.77 | -3.53 | 4.83 | 11.3 | 13.34 | -6.92 | 1.7 | 4.94 | 2328.57 | 0 | 0 | 0 | 8.18 | 13.45 | 16.36 | 1.06 | -24.29 | -3.64 | 13.16 | 6.73 | 22.76 | 41.41 | 2.87 | -5.44 | 7.56 | 0.93 | -4.18 | 0.61 | -3.17 | -17.57 | 2.61 | -8.74 | -29.08 | 0.76 | -1.3 | 216.67 | 8.9 | 0.0 | 0.0 | 2.72 | 17.75 | 17.75 | 0.75 | 50.0 | 50.0 | 10.68 | -13.24 | 31.53 | 14.16 | -6.35 | 29.55 | 3.55 | 1009.38 | 3058.33 | 14.23 | 12.67 | 77.88 | 0.04 | -10.32 | 0 |
| 24Q1 (18) | 15.31 | 36.21 | 14.17 | 9.97 | 19.12 | -19.86 | 1.62 | 6.58 | 0 | 0 | 0 | 0 | 7.21 | -11.75 | 21.59 | 1.4 | 129.51 | 366.67 | 12.33 | -3.37 | 26.2 | 40.25 | -7.41 | -3.34 | 7.49 | 9.34 | 0.81 | 0.63 | -18.18 | -19.23 | 2.86 | -7.74 | -23.73 | 0.77 | 208.0 | 208.0 | 8.9 | 0.0 | 0.0 | 2.31 | 0.0 | 17.26 | 0.5 | 0.0 | -49.49 | 12.31 | 12.83 | 38.31 | 15.12 | 10.2 | 27.49 | 0.32 | 142.67 | 200.0 | 12.63 | 24.31 | 47.2 | 0.04 | 0 | 0 |
| 23Q4 (17) | 11.24 | -11.91 | -8.77 | 8.37 | -14.24 | -33.25 | 1.52 | 8.57 | 0 | 0 | 0 | 0 | 8.17 | -0.61 | 29.07 | 0.61 | -52.34 | 64.86 | 12.76 | 1.67 | 30.47 | 43.48 | -4.7 | 10.64 | 6.85 | -5.78 | -11.5 | 0.77 | -3.75 | -4.94 | 3.1 | -7.46 | -17.33 | 0.25 | 8.7 | -7.41 | 8.9 | 0.0 | 0.0 | 2.31 | 0.0 | 17.26 | 0.5 | 0.0 | -49.49 | 10.91 | 5.92 | 26.86 | 13.72 | 4.65 | 18.69 | -0.75 | -781.82 | -50.0 | 10.16 | -2.4 | 25.43 | 0.00 | 0 | 0 |
| 23Q3 (16) | 12.76 | -9.44 | 5.89 | 9.76 | -19.6 | -21.04 | 1.4 | 1900.0 | 0 | 0 | 0 | 0 | 8.22 | 16.93 | 58.38 | 1.28 | 16.36 | 23.08 | 12.55 | 17.07 | 45.25 | 45.62 | 4.18 | 36.81 | 7.27 | -7.86 | -10.91 | 0.8 | 8.11 | -4.76 | 3.35 | -8.97 | -10.67 | 0.23 | -4.17 | -17.86 | 8.9 | 0.0 | 0.0 | 2.31 | 0.0 | 17.26 | 0.5 | 0.0 | -49.49 | 10.3 | 26.85 | 25.0 | 13.11 | 19.95 | 17.16 | 0.11 | 191.67 | 116.42 | 10.41 | 30.12 | 37.52 | 0.00 | 0 | 0 |
| 23Q2 (15) | 14.09 | 5.07 | 27.63 | 12.14 | -2.41 | -9.13 | 0.07 | 0 | 0 | 0 | 0 | 0 | 7.03 | 18.55 | 16.97 | 1.1 | 266.67 | -2.65 | 10.72 | 9.72 | 7.09 | 43.79 | 5.15 | 22.23 | 7.89 | 6.19 | -4.01 | 0.74 | -5.13 | -11.9 | 3.68 | -1.87 | 332.94 | 0.24 | -4.0 | -17.24 | 8.9 | 0.0 | 0.0 | 2.31 | 17.26 | 17.26 | 0.5 | -49.49 | -49.49 | 8.12 | -8.76 | 12.78 | 10.93 | -7.84 | 7.58 | -0.12 | 62.5 | 81.25 | 8.0 | -6.76 | 21.95 | 0.00 | 0 | 0 |
| 23Q1 (14) | 13.41 | 8.85 | 40.42 | 12.44 | -0.8 | -6.18 | 0 | 0 | 0 | 0 | 0 | 0 | 5.93 | -6.32 | -19.43 | 0.3 | -18.92 | -64.71 | 9.77 | -0.1 | -18.38 | 41.65 | 5.99 | 1.0 | 7.43 | -4.01 | 1.78 | 0.78 | -3.7 | -7.14 | 3.75 | 0.0 | 525.0 | 0.25 | -7.41 | -16.67 | 8.9 | 0.0 | 0.0 | 1.97 | 0.0 | 18.67 | 0.99 | 0.0 | 16.47 | 8.9 | 3.49 | 7.36 | 11.86 | 2.6 | 9.81 | -0.32 | 36.0 | 28.89 | 8.58 | 5.93 | 9.44 | 0.00 | 0 | 0 |
| 22Q4 (13) | 12.32 | 2.24 | 48.79 | 12.54 | 1.46 | -3.98 | 0 | 0 | 0 | 0 | 0 | 0 | 6.33 | 21.97 | -13.88 | 0.37 | -64.42 | -51.95 | 9.78 | 13.19 | -14.59 | 39.29 | 17.83 | -3.16 | 7.74 | -5.15 | 11.05 | 0.81 | -3.57 | -2.41 | 3.75 | 0.0 | 3650.0 | 0.27 | -3.57 | -15.62 | 8.9 | 0.0 | 0.0 | 1.97 | 0.0 | 18.67 | 0.99 | 0.0 | 16.47 | 8.6 | 4.37 | 15.59 | 11.56 | 3.31 | 16.18 | -0.5 | 25.37 | 49.49 | 8.1 | 7.0 | 25.58 | 0.00 | 0 | 0 |
| 22Q3 (12) | 12.05 | 9.15 | 43.62 | 12.36 | -7.49 | -3.89 | 0 | 0 | 0 | 0 | 0 | 0 | 5.19 | -13.64 | -28.12 | 1.04 | -7.96 | 22.35 | 8.64 | -13.69 | -20.73 | 33.35 | -6.92 | -16.39 | 8.16 | -0.73 | 24.01 | 0.84 | 0.0 | -1.18 | 3.75 | 341.18 | 3650.0 | 0.28 | -3.45 | -15.15 | 8.9 | 0.0 | 0.0 | 1.97 | 0.0 | 18.67 | 0.99 | 0.0 | 16.47 | 8.24 | 14.44 | 23.54 | 11.19 | 10.14 | 21.76 | -0.67 | -4.69 | 53.79 | 7.57 | 15.4 | 45.02 | 0.00 | 0 | 0 |
| 22Q2 (11) | 11.04 | 15.6 | 33.33 | 13.36 | 0.75 | 24.74 | 0 | 0 | 0 | 0 | 0 | 0 | 6.01 | -18.34 | -15.35 | 1.13 | 32.94 | 52.7 | 10.01 | -16.37 | -4.48 | 35.83 | -13.11 | -5.89 | 8.22 | 12.6 | 37.23 | 0.84 | 0.0 | 10.53 | 0.85 | 41.67 | 0 | 0.29 | -3.33 | -14.71 | 8.9 | 0.0 | 0.0 | 1.97 | 18.67 | 40.71 | 0.99 | 16.47 | -18.85 | 7.2 | -13.15 | -2.83 | 10.16 | -5.93 | 1.4 | -0.64 | -42.22 | 45.3 | 6.56 | -16.33 | 5.13 | 0.00 | 0 | 0 |
| 22Q1 (10) | 9.55 | 15.34 | 29.4 | 13.26 | 1.53 | 38.85 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.36 | 0.14 | 12.37 | 0.85 | 10.39 | 21.43 | 11.97 | 4.54 | 16.21 | 41.23 | 1.62 | 5.73 | 7.3 | 4.73 | 42.02 | 0.84 | 1.2 | 9.09 | 0.6 | 500.0 | 0 | 0.3 | -6.25 | -16.67 | 8.9 | 0.0 | 2.65 | 1.66 | 0.0 | 18.57 | 0.85 | 0.0 | -30.33 | 8.29 | 11.42 | 24.47 | 10.8 | 8.54 | 16.38 | -0.45 | 54.55 | -4.65 | 7.84 | 21.55 | 25.84 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.28 | -1.31 | 21.05 | 13.06 | 1.56 | 50.98 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.35 | 1.8 | 13.78 | 0.77 | -9.41 | 18.46 | 11.45 | 5.05 | 7.92 | 40.57 | 1.73 | -8.79 | 6.97 | 5.93 | 28.12 | 0.83 | -2.35 | 80.43 | 0.1 | 0.0 | 0 | 0.32 | -3.03 | -13.51 | 8.9 | 0.0 | 5.33 | 1.66 | 0.0 | 18.57 | 0.85 | 0.0 | -30.33 | 7.44 | 11.54 | 24.83 | 9.95 | 8.27 | 15.97 | -0.99 | 31.72 | -16.47 | 6.45 | 23.56 | 26.22 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.39 | 1.33 | 21.59 | 12.86 | 20.07 | 44.66 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.22 | 1.69 | -2.7 | 0.85 | 14.86 | -4.49 | 10.9 | 4.01 | 2.54 | 39.88 | 4.77 | -13.18 | 6.58 | 9.85 | 42.12 | 0.85 | 11.84 | 93.18 | 0.1 | 0 | 0 | 0.33 | -2.94 | -10.81 | 8.9 | 0.0 | 5.33 | 1.66 | 18.57 | 18.57 | 0.85 | -30.33 | -30.33 | 6.67 | -9.99 | 25.61 | 9.19 | -8.28 | 15.89 | -1.45 | -23.93 | 7.05 | 5.22 | -16.35 | 39.2 | 0.00 | 0 | 0 |
| 21Q2 (7) | 8.28 | 12.2 | 25.45 | 10.71 | 12.15 | 41.85 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.1 | 8.4 | 18.73 | 0.74 | 5.71 | -9.76 | 10.48 | 1.75 | 22.29 | 38.07 | -2.39 | 0 | 5.99 | 16.54 | 37.07 | 0.76 | -1.3 | 68.89 | 0 | 0 | 0 | 0.34 | -5.56 | -5.56 | 8.9 | 2.65 | 5.33 | 1.4 | 0.0 | 0 | 1.22 | 0.0 | 0 | 7.41 | 11.26 | 0 | 10.02 | 7.97 | 42.33 | -1.17 | -172.09 | 36.76 | 6.24 | 0.16 | 437.3 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.38 | 7.89 | -3.78 | 9.55 | 10.4 | 5.88 | 1.26 | -49.4 | 0 | 0 | 0 | 0 | 6.55 | 1.39 | 64.16 | 0.7 | 7.69 | 180.0 | 10.3 | -2.92 | 32.9 | 39.00 | -12.33 | 0 | 5.14 | -5.51 | 36.7 | 0.77 | 67.39 | 67.39 | 0 | 0 | -100.0 | 0.36 | -2.7 | -2.7 | 8.67 | 2.6 | 2.6 | 1.4 | 0.0 | 11.11 | 1.22 | 0.0 | 139.22 | 6.66 | 11.74 | 25.9 | 9.28 | 8.16 | 31.44 | -0.43 | 49.41 | 71.52 | 6.23 | 21.92 | 64.81 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.84 | -0.87 | -2.43 | 8.65 | -2.7 | -6.49 | 2.49 | 0.81 | 12350.0 | 0 | 0 | 0 | 6.46 | -12.94 | 12.35 | 0.65 | -26.97 | 44.44 | 10.61 | -0.19 | 19.08 | 44.49 | -3.16 | 0 | 5.44 | 17.49 | 39.13 | 0.46 | 4.55 | 2.22 | 0 | 0 | -100.0 | 0.37 | 0.0 | 0.0 | 8.45 | 0.0 | 0.0 | 1.4 | 0.0 | 0 | 1.22 | 0.0 | 0 | 5.96 | 12.24 | 0 | 8.58 | 8.2 | 25.99 | -0.85 | 45.51 | 30.33 | 5.11 | 36.27 | 518.85 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.9 | 4.55 | 0.0 | 8.89 | 17.75 | 0.0 | 2.47 | 0.41 | 0.0 | 0 | 0 | 0.0 | 7.42 | 24.08 | 0.0 | 0.89 | 8.54 | 0.0 | 10.63 | 24.04 | 0.0 | 45.94 | 0 | 0.0 | 4.63 | 5.95 | 0.0 | 0.44 | -2.22 | 0.0 | 0 | 0 | 0.0 | 0.37 | 2.78 | 0.0 | 8.45 | 0.0 | 0.0 | 1.4 | 0 | 0.0 | 1.22 | 0 | 0.0 | 5.31 | 0 | 0.0 | 7.93 | 12.64 | 0.0 | -1.56 | 15.68 | 0.0 | 3.75 | 302.7 | 0.0 | 0.00 | 0 | 0.0 |
