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) | 10.89 | -28.45 | 28.02 | 3.09 | 4.22 | 1.44 | 0 | 0 | 61.79 | 3.22 | 1.2 | 106.9 | 14.71 | 20.08 | 23.81 | 16.33 | 7.95 | -8.3 | 0.28 | -6.67 | 20.38 | -6.77 | 0.02 | 100.0 | 7.26 | 0.0 | 6.48 | 1.09 | 3.43 | -10.44 | 17.18 | 4.63 | 27.09 | 1.61 | -3.87 | 0 | 13.31 | 2.46 | 0.00 | 0 |
| 2022 (9) | 15.22 | -14.35 | 27.18 | 39.46 | 4.16 | 25.68 | 0 | 0 | 59.86 | -11.76 | 0.58 | -50.43 | 12.25 | -12.56 | 20.46 | -0.91 | 8.67 | 0.58 | 0.3 | 0.0 | 21.86 | -21.59 | 0.01 | 0 | 7.26 | 0.0 | 6.41 | 1.91 | 3.83 | 0.0 | 16.42 | -1.85 | 26.66 | -0.71 | -3.43 | 0 | 12.99 | 0.15 | 0.00 | 0 |
| 2021 (8) | 17.77 | 5.21 | 19.49 | 16.92 | 3.31 | -22.48 | 0 | 0 | 67.84 | -27.61 | 1.17 | -91.95 | 14.01 | -8.79 | 20.65 | 25.99 | 8.62 | -31.86 | 0.3 | 87.5 | 27.88 | 21.06 | 0 | 0 | 7.26 | 0.0 | 6.29 | 29.96 | 3.83 | 0.0 | 16.73 | -34.95 | 26.85 | -21.92 | -3.76 | 0 | 12.97 | -41.63 | 0.00 | 0 |
| 2020 (7) | 16.89 | 28.93 | 16.67 | 21.68 | 4.27 | 8.38 | 0 | 0 | 93.71 | 43.13 | 14.54 | 176.43 | 15.36 | 14.37 | 16.39 | -20.1 | 12.65 | 34.29 | 0.16 | -5.88 | 23.03 | -8.06 | 0 | 0 | 7.26 | 0.0 | 4.84 | 12.3 | 3.83 | 44.53 | 25.72 | 59.45 | 34.39 | 48.94 | -3.5 | 0 | 22.22 | 80.65 | 0.00 | 0 |
| 2019 (6) | 13.1 | 20.29 | 13.7 | 28.04 | 3.94 | 212.7 | 0 | 0 | 65.47 | -3.52 | 5.26 | -11.3 | 13.43 | -6.61 | 20.51 | -3.2 | 9.42 | -7.83 | 0.17 | 0 | 25.05 | 13.3 | 0 | 0 | 7.26 | 0.0 | 4.31 | 15.86 | 2.65 | 37.31 | 16.13 | 1.7 | 23.09 | 7.35 | -3.83 | 0 | 12.3 | -6.89 | 0.00 | 0 |
| 2018 (5) | 10.89 | 7.19 | 10.7 | 51.56 | 1.26 | 0 | 0 | 0 | 67.86 | 5.47 | 5.93 | 9.61 | 14.38 | 3.38 | 21.19 | -1.98 | 10.22 | 6.02 | 0 | 0 | 22.11 | 74.64 | 0.01 | -50.0 | 7.26 | 0.0 | 3.72 | 16.98 | 1.93 | 23.72 | 15.86 | 12.16 | 21.51 | 13.99 | -2.65 | 0 | 13.21 | 8.19 | 0.00 | 0 |
| 2017 (4) | 10.16 | 76.08 | 7.06 | 99.44 | 0 | 0 | 0 | 0 | 64.34 | 5.65 | 5.41 | -7.04 | 13.91 | 5.22 | 21.62 | -0.41 | 9.64 | 3.77 | 0 | 0 | 12.66 | 88.39 | 0.02 | 0.0 | 7.26 | 0.0 | 3.18 | 22.78 | 1.56 | 254.55 | 14.14 | 1.43 | 18.87 | 11.13 | -1.93 | 0 | 12.21 | -1.37 | 0.00 | 0 |
| 2016 (3) | 5.77 | 9.07 | 3.54 | 71.01 | 0.54 | -68.05 | 0 | 0 | 60.9 | 2.84 | 5.82 | 0.17 | 13.22 | 12.22 | 21.71 | 9.13 | 9.29 | -6.35 | 0 | 0 | 6.72 | -6.93 | 0.02 | 0 | 7.26 | 0.0 | 2.59 | 28.86 | 0.44 | 0.0 | 13.94 | 20.8 | 16.98 | 21.37 | -1.56 | 0 | 12.38 | -0.08 | 0.00 | 0 |
| 2015 (2) | 5.29 | 56.05 | 2.07 | -20.08 | 1.69 | 94.25 | 0 | 0 | 59.22 | 10.82 | 5.81 | 38.33 | 11.78 | 5.75 | 19.89 | -4.58 | 9.92 | 28.66 | 0 | 0 | 7.22 | 9.06 | 0 | 0 | 7.26 | 0.0 | 2.01 | 26.42 | 0.44 | 0.0 | 11.54 | 40.05 | 13.99 | 36.22 | 0.85 | -38.41 | 12.39 | 28.79 | 0.00 | 0 |
| 2014 (1) | 3.39 | -14.82 | 2.59 | 5.28 | 0.87 | -77.81 | 0 | 0 | 53.44 | 16.99 | 4.2 | 11.41 | 11.14 | 27.75 | 20.85 | 9.2 | 7.71 | 18.62 | 0 | 0 | 6.62 | 41.76 | 0 | 0 | 7.26 | 0.0 | 1.59 | 30.33 | 0.44 | -21.43 | 8.24 | 40.14 | 10.27 | 34.25 | 1.38 | 165.38 | 9.62 | 50.31 | 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) | 12.53 | -6.07 | -24.84 | 25.75 | 1.66 | -5.12 | 3.2 | 0.31 | -27.6 | 0 | 0 | 0 | 16.87 | -1.23 | 14.68 | -0.46 | -557.14 | -248.39 | 14.5 | -2.16 | 4.54 | 22.44 | -5.43 | -0.07 | 8.19 | 7.2 | 6.64 | 0.28 | 0.0 | -3.45 | 21.06 | -2.81 | -7.91 | 0.01 | -50.0 | -50.0 | 7.26 | 0.0 | 0.0 | 6.6 | 0.0 | 1.85 | 3.87 | 0.0 | 12.83 | 16.02 | -2.73 | -7.13 | 26.48 | -1.71 | -2.5 | -2.67 | -1.52 | 9.18 | 13.35 | -3.54 | -6.71 | 0.00 | 0 | 0 |
| 24Q2 (19) | 13.34 | -4.03 | -24.29 | 25.33 | -12.9 | -2.28 | 3.19 | -18.83 | -27.33 | 0 | 0 | 0 | 17.08 | 19.52 | 4.4 | -0.07 | -109.86 | -108.54 | 14.82 | 3.56 | 9.86 | 23.72 | 2.37 | 9.49 | 7.64 | -5.91 | -5.8 | 0.28 | 0.0 | 0.0 | 21.67 | 19.07 | -8.14 | 0.02 | 100.0 | 0.0 | 7.26 | 0.0 | 0.0 | 6.6 | 1.85 | 1.85 | 3.87 | 12.83 | 12.83 | 16.47 | -7.94 | -2.77 | 26.94 | -3.13 | 0.34 | -2.63 | 11.45 | 30.79 | 13.84 | -7.24 | 5.33 | 0.00 | 0 | 0 |
| 24Q1 (18) | 13.9 | 27.64 | 3.12 | 29.08 | 3.78 | 17.02 | 3.93 | -6.87 | -8.82 | 0 | 0 | 0 | 14.29 | -12.81 | -0.28 | 0.71 | 2466.67 | 610.0 | 14.31 | -2.72 | 10.59 | 23.17 | -2.66 | 9.69 | 8.12 | 2.14 | -3.79 | 0.28 | 0.0 | -6.67 | 18.2 | -10.7 | -21.45 | 0.01 | -50.0 | -50.0 | 7.26 | 0.0 | 0.0 | 6.48 | 0.0 | 1.09 | 3.43 | 0.0 | -10.44 | 17.89 | 4.13 | 8.29 | 27.81 | 2.66 | 3.92 | -2.97 | 23.26 | 10.0 | 14.92 | 12.1 | 12.86 | 0.00 | 0 | 0 |
| 23Q4 (17) | 10.89 | -34.67 | -28.45 | 28.02 | 3.24 | 3.09 | 4.22 | -4.52 | 1.44 | 0 | 0 | 0 | 16.39 | 11.42 | 0.06 | -0.03 | -109.68 | 88.89 | 14.71 | 6.06 | 20.08 | 23.81 | 6.04 | 16.35 | 7.95 | 3.52 | -8.3 | 0.28 | -3.45 | -6.67 | 20.38 | -10.89 | -6.77 | 0.02 | 0.0 | 100.0 | 7.26 | 0.0 | 0.0 | 6.48 | 0.0 | 1.09 | 3.43 | 0.0 | -10.44 | 17.18 | -0.41 | 4.63 | 27.09 | -0.26 | 1.61 | -3.87 | -31.63 | -12.83 | 13.31 | -6.99 | 2.46 | 0.00 | 0 | 0 |
| 23Q3 (16) | 16.67 | -5.39 | 12.03 | 27.14 | 4.71 | 3.04 | 4.42 | 0.68 | -26.46 | 0 | 0 | 0 | 14.71 | -10.09 | -3.16 | 0.31 | -62.2 | -13.89 | 13.87 | 2.82 | 2.14 | 22.45 | 3.62 | 1.39 | 7.68 | -5.3 | -6.68 | 0.29 | 3.57 | -6.45 | 22.87 | -3.05 | 13.16 | 0.02 | 0.0 | 0 | 7.26 | 0.0 | 0.0 | 6.48 | 0.0 | 1.09 | 3.43 | 0.0 | -10.44 | 17.25 | 1.83 | 3.98 | 27.16 | 1.15 | 1.23 | -2.94 | 22.63 | -6.52 | 14.31 | 8.9 | 3.47 | 0.00 | 0 | 0 |
| 23Q2 (15) | 17.62 | 30.71 | 20.44 | 25.92 | 4.31 | 40.41 | 4.39 | 1.86 | -30.43 | 0 | 0 | 0 | 16.36 | 14.17 | 6.58 | 0.82 | 720.0 | 121.62 | 13.49 | 4.25 | 0.15 | 21.67 | 2.56 | -2.65 | 8.11 | -3.91 | -5.59 | 0.28 | -6.67 | -9.68 | 23.59 | 1.81 | -12.98 | 0.02 | 0.0 | 0 | 7.26 | 0.0 | 0.0 | 6.48 | 1.09 | 1.09 | 3.43 | -10.44 | -10.44 | 16.94 | 2.54 | 4.37 | 26.85 | 0.34 | 1.44 | -3.8 | -15.15 | -21.79 | 13.14 | -0.61 | 0.23 | 0.00 | 0 | 0 |
| 23Q1 (14) | 13.48 | -11.43 | -20.66 | 24.85 | -8.57 | 17.22 | 4.31 | 3.61 | -33.28 | 0 | 0 | 0 | 14.33 | -12.52 | 10.66 | 0.1 | 137.04 | -16.67 | 12.94 | 5.63 | 29.79 | 21.13 | 3.25 | 32.8 | 8.44 | -2.65 | 7.11 | 0.3 | 0.0 | -3.23 | 23.17 | 5.99 | -2.52 | 0.02 | 100.0 | 0 | 7.26 | 0.0 | 0.0 | 6.41 | 0.0 | 1.91 | 3.83 | 0.0 | 0.0 | 16.52 | 0.61 | -1.96 | 26.76 | 0.38 | -0.78 | -3.3 | 3.79 | -21.32 | 13.22 | 1.77 | -6.44 | 0.00 | 0 | 0 |
| 22Q4 (13) | 15.22 | 2.28 | -14.35 | 27.18 | 3.19 | 39.46 | 4.16 | -30.78 | 25.68 | 0 | 0 | 0 | 16.38 | 7.83 | -8.18 | -0.27 | -175.0 | 35.71 | 12.25 | -9.79 | -12.56 | 20.46 | -7.59 | -0.92 | 8.67 | 5.35 | 0.58 | 0.3 | -3.23 | 0.0 | 21.86 | 8.16 | -21.59 | 0.01 | 0 | 0 | 7.26 | 0.0 | 0.0 | 6.41 | 0.0 | 1.91 | 3.83 | 0.0 | 0.0 | 16.42 | -1.02 | -1.85 | 26.66 | -0.63 | -0.71 | -3.43 | -24.28 | 8.78 | 12.99 | -6.07 | 0.15 | 0.00 | 0 | 0 |
| 22Q3 (12) | 14.88 | 1.71 | -25.38 | 26.34 | 42.69 | 55.95 | 6.01 | -4.75 | 81.02 | 0 | 0 | 0 | 15.19 | -1.04 | 5.63 | 0.36 | -2.7 | 89.47 | 13.58 | 0.82 | 19.75 | 22.14 | -0.51 | 45.9 | 8.23 | -4.19 | -5.84 | 0.31 | 0.0 | 93.75 | 20.21 | -25.45 | -13.3 | 0 | 0 | 0 | 7.26 | 0.0 | 0.0 | 6.41 | 0.0 | 1.91 | 3.83 | 0.0 | 0.0 | 16.59 | 2.22 | -3.27 | 26.83 | 1.36 | -1.58 | -2.76 | 11.54 | 30.3 | 13.83 | 5.49 | 4.85 | 0.00 | 0 | 0 |
| 22Q2 (11) | 14.63 | -13.89 | -12.55 | 18.46 | -12.92 | 5.55 | 6.31 | -2.32 | 100.32 | 0 | 0 | 0 | 15.35 | 18.53 | -12.29 | 0.37 | 208.33 | 42.31 | 13.47 | 35.11 | -5.41 | 22.26 | 39.9 | 37.54 | 8.59 | 9.01 | -9.86 | 0.31 | 0.0 | 93.75 | 27.11 | 14.05 | 13.91 | 0 | 0 | 0 | 7.26 | 0.0 | 0.0 | 6.41 | 1.91 | 1.91 | 3.83 | 0.0 | 0.0 | 16.23 | -3.68 | -4.25 | 26.47 | -1.85 | -2.22 | -3.12 | -14.71 | 19.59 | 13.11 | -7.22 | 0.31 | 0.00 | 0 | 0 |
| 22Q1 (10) | 16.99 | -4.39 | 6.79 | 21.2 | 8.77 | 27.17 | 6.46 | 95.17 | 53.08 | 0 | 0 | 0 | 12.95 | -27.41 | -28.53 | 0.12 | 128.57 | -89.38 | 9.97 | -28.84 | -27.86 | 15.91 | -22.97 | 10.68 | 7.88 | -8.58 | -27.31 | 0.31 | 3.33 | 93.75 | 23.77 | -14.74 | 6.45 | 0 | 0 | 0 | 7.26 | 0.0 | 0.0 | 6.29 | 0.0 | 29.96 | 3.83 | 0.0 | 0.0 | 16.85 | 0.72 | -37.27 | 26.97 | 0.45 | -24.07 | -2.72 | 27.66 | 24.23 | 14.13 | 8.94 | -39.28 | 0.00 | 0 | 0 |
| 21Q4 (9) | 17.77 | -10.88 | 5.21 | 19.49 | 15.39 | 16.92 | 3.31 | -0.3 | -22.48 | 0 | 0 | 0 | 17.84 | 24.06 | -27.83 | -0.42 | -321.05 | -109.86 | 14.01 | 23.54 | -8.79 | 20.65 | 36.07 | 25.99 | 8.62 | -1.37 | -31.86 | 0.3 | 87.5 | 87.5 | 27.88 | 19.61 | 21.06 | 0 | 0 | 0 | 7.26 | 0.0 | 0.0 | 6.29 | 0.0 | 29.96 | 3.83 | 0.0 | 0.0 | 16.73 | -2.45 | -34.95 | 26.85 | -1.5 | -21.92 | -3.76 | 5.05 | -7.43 | 12.97 | -1.67 | -41.63 | 0.00 | 0 | 0 |
| 21Q3 (8) | 19.94 | 19.19 | -0.8 | 16.89 | -3.43 | 43.74 | 3.32 | 5.4 | -20.38 | 0 | 0 | 0 | 14.38 | -17.83 | -48.01 | 0.19 | -26.92 | -96.02 | 11.34 | -20.37 | -28.54 | 15.18 | -6.21 | -17.65 | 8.74 | -8.29 | -20.11 | 0.16 | 0.0 | 0.0 | 23.31 | -2.06 | -20.42 | 0 | 0 | 0 | 7.26 | 0.0 | 0.0 | 6.29 | 0.0 | 29.96 | 3.83 | 0.0 | 0.0 | 17.15 | 1.18 | -20.01 | 27.26 | 0.7 | -9.44 | -3.96 | -2.06 | 2.7 | 13.19 | 0.92 | -24.06 | 0.00 | 0 | 0 |
| 21Q2 (7) | 16.73 | 5.15 | -3.8 | 17.49 | 4.92 | 61.2 | 3.15 | -25.36 | -10.51 | 0 | 0 | 0 | 17.5 | -3.42 | -31.77 | 0.26 | -76.99 | -93.63 | 14.24 | 3.04 | -14.68 | 16.18 | 12.58 | 0 | 9.53 | -12.08 | -10.18 | 0.16 | 0.0 | 0.0 | 23.8 | 6.58 | -14.7 | 0 | 0 | -100.0 | 7.26 | 0.0 | 0.0 | 6.29 | 29.96 | 29.96 | 3.83 | 0.0 | 0.0 | 16.95 | -36.9 | 1.74 | 27.07 | -23.79 | 6.87 | -3.88 | -8.08 | 16.02 | 13.07 | -43.83 | 8.55 | 0.00 | 0 | 0 |
| 21Q1 (6) | 15.91 | -5.8 | 12.04 | 16.67 | 0.0 | 19.93 | 4.22 | -1.17 | 9.33 | 0 | 0 | 0 | 18.12 | -26.7 | 15.56 | 1.13 | -73.47 | -20.98 | 13.82 | -10.03 | 5.18 | 14.37 | -12.31 | 0 | 10.84 | -14.31 | 19.25 | 0.16 | 0.0 | -5.88 | 22.33 | -3.04 | -14.87 | 0 | 0 | -100.0 | 7.26 | 0.0 | 0.0 | 4.84 | 0.0 | 12.3 | 3.83 | 0.0 | 44.53 | 26.86 | 4.43 | 53.05 | 35.52 | 3.29 | 44.92 | -3.59 | -2.57 | 11.79 | 23.27 | 4.73 | 72.63 | 0.00 | 0 | 0 |
| 20Q4 (5) | 16.89 | -15.97 | 28.93 | 16.67 | 41.87 | 21.68 | 4.27 | 2.4 | 8.38 | 0 | 0 | 0 | 24.72 | -10.63 | 44.39 | 4.26 | -10.69 | 169.62 | 15.36 | -3.21 | 14.37 | 16.39 | -11.06 | 0 | 12.65 | 15.63 | 34.29 | 0.16 | 0.0 | -5.88 | 23.03 | -21.37 | -8.06 | 0 | 0 | 0 | 7.26 | 0.0 | 0.0 | 4.84 | 0.0 | 12.3 | 3.83 | 0.0 | 44.53 | 25.72 | 19.96 | 59.45 | 34.39 | 14.25 | 48.94 | -3.5 | 14.0 | 8.62 | 22.22 | 27.92 | 80.65 | 0.00 | 0 | 0 |
| 20Q3 (4) | 20.1 | 15.58 | 0.0 | 11.75 | 8.29 | 0.0 | 4.17 | 18.47 | 0.0 | 0 | 0 | 0.0 | 27.66 | 7.84 | 0.0 | 4.77 | 16.91 | 0.0 | 15.87 | -4.91 | 0.0 | 18.43 | 0 | 0.0 | 10.94 | 3.11 | 0.0 | 0.16 | 0.0 | 0.0 | 29.29 | 4.98 | 0.0 | 0 | -100.0 | 0.0 | 7.26 | 0.0 | 0.0 | 4.84 | 0.0 | 0.0 | 3.83 | 0.0 | 0.0 | 21.44 | 28.69 | 0.0 | 30.1 | 18.83 | 0.0 | -4.07 | 11.9 | 0.0 | 17.37 | 44.27 | 0.0 | 0.00 | 0 | 0.0 |
