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) | 6.41 | 16.97 | 3.75 | -36.12 | 6.97 | 58.77 | 0 | 0 | 45.21 | -17.2 | 4.3 | -28.21 | 9.55 | -26.82 | 21.12 | -11.62 | 12.81 | -14.71 | 0.08 | -11.11 | 2.08 | -73.67 | 0 | 0 | 17.35 | 0.0 | 4.19 | 17.04 | 3.16 | -3.95 | 9.86 | 18.8 | 17.2 | 13.46 | -3.52 | 0 | 6.34 | 23.35 | 0.00 | 0 |
| 2022 (9) | 5.48 | 45.74 | 5.87 | -7.85 | 4.39 | 190.73 | 0 | 0 | 54.6 | 15.46 | 5.99 | 39.63 | 13.05 | -1.44 | 23.90 | -14.63 | 15.02 | 18.83 | 0.09 | 0.0 | 7.9 | -21.0 | 0 | 0 | 17.35 | 0.17 | 3.58 | 13.65 | 3.29 | 11.53 | 8.3 | 61.48 | 15.16 | 34.88 | -3.16 | 0 | 5.14 | 177.84 | 0.00 | 0 |
| 2021 (8) | 3.76 | -22.47 | 6.37 | -30.23 | 1.51 | -45.68 | 0 | 0 | 47.29 | 31.76 | 4.29 | 51.06 | 13.24 | 29.3 | 28.00 | -1.87 | 12.64 | 26.65 | 0.09 | 0.0 | 10.0 | 107.9 | 0 | 0 | 17.32 | 0.0 | 3.15 | 9.76 | 2.95 | -2.96 | 5.14 | 86.23 | 11.24 | 29.49 | -3.29 | 0 | 1.85 | 0 | 0.00 | 0 |
| 2020 (7) | 4.85 | -18.49 | 9.13 | -13.79 | 2.78 | -17.99 | 0 | 0 | 35.89 | -4.24 | 2.84 | 32.71 | 10.24 | -6.23 | 28.53 | -2.07 | 9.98 | 7.43 | 0.09 | -10.0 | 4.81 | 14.8 | 0 | 0 | 17.32 | -1.65 | 2.87 | 7.89 | 3.04 | 26.67 | 2.76 | 33.33 | 8.68 | 21.74 | -2.95 | 0 | -0.19 | 0 | 0.00 | 0 |
| 2019 (6) | 5.95 | 16.21 | 10.59 | 23.43 | 3.39 | 132.19 | 0 | 0 | 37.48 | 8.32 | 2.14 | 26.63 | 10.92 | 30.31 | 29.14 | 20.3 | 9.29 | -3.63 | 0.1 | 0.0 | 4.19 | -34.94 | 0 | 0 | 17.61 | 0.0 | 2.66 | 6.4 | 2.4 | 18.81 | 2.07 | 26.99 | 7.13 | 15.93 | -3.04 | 0 | -0.97 | 0 | 0.00 | 0 |
| 2018 (5) | 5.12 | -12.93 | 8.58 | 7.65 | 1.46 | 21.67 | 0 | 0 | 34.6 | 8.6 | 1.69 | 138.03 | 8.38 | 0.0 | 24.22 | -7.92 | 9.64 | 20.8 | 0.1 | 0.0 | 6.44 | 17.09 | 0 | 0 | 17.61 | 0.0 | 2.5 | 1.63 | 2.02 | 22.42 | 1.63 | 262.22 | 6.15 | 34.87 | -2.4 | 0 | -0.77 | 0 | 0.00 | 0 |
| 2017 (4) | 5.88 | 2.08 | 7.97 | -10.45 | 1.2 | -66.39 | 0 | 0 | 31.86 | 4.19 | 0.71 | -23.66 | 8.38 | 2.82 | 26.30 | -1.31 | 7.98 | -11.53 | 0.1 | -9.09 | 5.5 | -2.31 | 0 | 0 | 17.61 | 8.17 | 2.46 | 2.93 | 1.65 | 6.45 | 0.45 | -36.62 | 4.56 | -1.94 | -2.02 | 0 | -1.57 | 0 | 0.00 | 0 |
| 2016 (3) | 5.76 | -8.13 | 8.9 | 36.5 | 3.57 | 2.29 | 0 | 0 | 30.58 | -2.52 | 0.93 | -41.88 | 8.15 | 1.24 | 26.65 | 3.86 | 9.02 | -1.31 | 0.11 | 0.0 | 5.63 | 11.71 | 0 | 0 | 16.28 | -1.03 | 2.39 | 5.29 | 1.55 | 0.0 | 0.71 | -40.34 | 4.65 | -7.19 | -1.65 | 0 | -0.94 | 0 | 0.00 | 0 |
| 2015 (2) | 6.27 | -2.18 | 6.52 | -34.47 | 3.49 | 1192.59 | 0 | 0 | 31.37 | -5.8 | 1.6 | 125.35 | 8.05 | -16.23 | 25.66 | -11.08 | 9.14 | 9.59 | 0.11 | 0.0 | 5.04 | -41.4 | 0 | 0 | 16.45 | -2.08 | 2.27 | 2.71 | 1.55 | -10.4 | 1.19 | 116.36 | 5.01 | 11.58 | -0.47 | 0 | 0.72 | 26.32 | 0.00 | 0 |
| 2014 (1) | 6.41 | 44.37 | 9.95 | 11.05 | 0.27 | -82.24 | 0 | 0 | 33.3 | -3.9 | 0.71 | -42.74 | 9.61 | -5.78 | 28.86 | -1.96 | 8.34 | 3.99 | 0.11 | 0.0 | 8.6 | 46.76 | 0 | 0 | 16.8 | 1.02 | 2.21 | 3.27 | 1.73 | -10.82 | 0.55 | -22.54 | 4.49 | -6.26 | 0.02 | 0 | 0.57 | 1040.0 | 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) | 16.81 | 134.78 | 176.94 | 6.03 | -11.32 | 3.61 | 2.84 | -36.75 | -52.35 | 0 | 0 | 0 | 11.91 | -3.25 | 3.66 | 1.07 | -41.53 | 0.94 | 11.71 | 1.74 | 2.63 | 25.17 | 0.82 | 3.93 | 14.03 | 5.97 | 15.09 | 0.09 | 12.5 | 12.5 | 5.11 | 272.99 | 104.4 | 0 | 0 | 0 | 19.95 | 14.99 | 14.99 | 4.63 | 0.0 | 10.5 | 3.52 | 0.0 | 11.39 | 11.22 | 10.54 | 25.08 | 19.37 | 5.85 | 18.69 | -2.37 | 19.11 | 21.78 | 8.85 | 22.58 | 48.99 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.16 | -14.46 | 20.13 | 6.8 | 28.3 | 54.2 | 4.49 | -28.5 | 0.9 | 0 | 0 | 0 | 12.31 | 2.33 | 7.89 | 1.83 | 27.08 | 64.86 | 11.51 | 5.69 | 6.38 | 24.97 | 3.63 | 15.38 | 13.24 | 4.5 | 6.35 | 0.08 | 0.0 | -11.11 | 1.37 | -23.46 | -75.62 | 0 | 0 | 0 | 17.35 | 0.0 | 0.0 | 4.63 | 10.5 | 10.5 | 3.52 | 11.39 | 11.39 | 10.15 | 11.17 | 28.48 | 18.3 | 11.04 | 20.0 | -2.93 | 5.48 | 19.95 | 7.22 | 19.73 | 70.28 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.37 | 30.58 | 37.89 | 5.3 | 41.33 | 13.73 | 6.28 | -9.9 | 41.44 | 0 | 0 | 0 | 12.03 | 17.14 | -0.08 | 1.44 | 89.47 | 5.11 | 10.89 | 14.03 | -11.17 | 24.09 | 14.06 | 2.88 | 12.67 | -1.09 | -11.95 | 0.08 | 0.0 | -11.11 | 1.79 | -13.94 | -77.6 | 0 | 0 | 0 | 17.35 | 0.0 | 0.0 | 4.19 | 0.0 | 17.04 | 3.16 | 0.0 | -3.95 | 9.13 | -7.4 | 25.41 | 16.48 | -4.19 | 16.55 | -3.1 | 11.93 | -6.9 | 6.03 | -4.89 | 37.67 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.41 | 5.6 | 16.97 | 3.75 | -35.57 | -36.12 | 6.97 | 16.95 | 58.77 | 0 | 0 | 0 | 10.27 | -10.62 | -15.61 | 0.76 | -28.3 | -42.42 | 9.55 | -16.3 | -26.82 | 21.12 | -12.78 | -11.62 | 12.81 | 5.09 | -14.71 | 0.08 | 0.0 | -11.11 | 2.08 | -16.8 | -73.67 | 0 | 0 | 0 | 17.35 | 0.0 | 0.0 | 4.19 | 0.0 | 17.04 | 3.16 | 0.0 | -3.95 | 9.86 | 9.92 | 18.8 | 17.2 | 5.39 | 13.46 | -3.52 | -16.17 | -11.39 | 6.34 | 6.73 | 23.35 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.07 | 1.85 | 0.83 | 5.82 | 31.97 | -27.34 | 5.96 | 33.93 | 467.62 | 0 | 0 | 0 | 11.49 | 0.7 | -20.1 | 1.06 | -4.5 | -45.64 | 11.41 | 5.45 | -25.28 | 24.22 | 11.92 | -13.59 | 12.19 | -2.09 | -15.17 | 0.08 | -11.11 | -11.11 | 2.5 | -55.52 | -78.26 | 0 | 0 | 0 | 17.35 | 0.0 | 0.0 | 4.19 | 0.0 | 17.04 | 3.16 | 0.0 | -3.95 | 8.97 | 13.54 | 30.76 | 16.32 | 7.02 | 18.86 | -3.03 | 17.21 | -5.94 | 5.94 | 40.09 | 48.5 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.96 | -1.81 | 53.61 | 4.41 | -5.36 | -44.18 | 4.45 | 0.23 | 250.39 | 0 | 0 | 0 | 11.41 | -5.23 | -17.08 | 1.11 | -18.98 | -25.5 | 10.82 | -11.75 | -33.74 | 21.64 | -7.6 | -31.62 | 12.45 | -13.48 | -8.99 | 0.09 | 0.0 | 0.0 | 5.62 | -29.66 | -42.18 | 0 | 0 | 0 | 17.35 | 0.0 | 0.0 | 4.19 | 17.04 | 17.04 | 3.16 | -3.95 | -3.95 | 7.9 | 8.52 | 60.9 | 15.25 | 7.85 | 29.46 | -3.66 | -26.21 | -20.0 | 4.24 | -3.2 | 127.96 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.07 | 10.77 | 58.49 | 4.66 | -20.61 | -41.97 | 4.44 | 1.14 | 276.27 | 0 | 0 | 0 | 12.04 | -1.07 | -15.75 | 1.37 | 3.79 | 10.48 | 12.26 | -6.05 | -23.13 | 23.42 | -2.02 | -26.79 | 14.39 | -4.19 | 10.52 | 0.09 | 0.0 | 0.0 | 7.99 | 1.14 | -18.39 | 0 | 0 | 0 | 17.35 | 0.0 | 0.0 | 3.58 | 0.0 | 13.65 | 3.29 | 0.0 | 11.53 | 7.28 | -12.29 | 72.51 | 14.14 | -6.73 | 37.15 | -2.9 | 8.23 | -8.21 | 4.38 | -14.79 | 184.42 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.48 | -8.97 | 45.74 | 5.87 | -26.72 | -7.85 | 4.39 | 318.1 | 190.73 | 0 | 0 | 0 | 12.17 | -15.37 | 1.0 | 1.32 | -32.31 | 55.29 | 13.05 | -14.54 | -1.44 | 23.90 | -14.73 | -14.63 | 15.02 | 4.52 | 18.83 | 0.09 | 0.0 | 0.0 | 7.9 | -31.3 | -21.0 | 0 | 0 | 0 | 17.35 | 0.0 | 0.17 | 3.58 | 0.0 | 13.65 | 3.29 | 0.0 | 11.53 | 8.3 | 20.99 | 61.48 | 15.16 | 10.42 | 34.88 | -3.16 | -10.49 | 3.95 | 5.14 | 28.5 | 177.84 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.02 | 55.15 | 40.0 | 8.01 | 1.39 | -17.59 | 1.05 | -17.32 | -43.55 | 0 | 0 | 0 | 14.38 | 4.51 | 25.04 | 1.95 | 30.87 | 119.1 | 15.27 | -6.49 | 21.96 | 28.03 | -11.43 | -0.74 | 14.37 | 5.04 | 27.85 | 0.09 | 0.0 | 0.0 | 11.5 | 18.31 | 59.72 | 0 | 0 | 0 | 17.35 | 0.0 | 0.17 | 3.58 | 0.0 | 13.65 | 3.29 | 0.0 | 11.53 | 6.86 | 39.71 | 56.62 | 13.73 | 16.55 | 31.01 | -2.86 | 6.23 | 15.38 | 4.0 | 115.05 | 300.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.88 | 1.31 | 16.52 | 7.9 | -1.62 | 12.22 | 1.27 | 7.63 | -36.82 | 0 | 0 | 0 | 13.76 | -3.71 | 14.48 | 1.49 | 20.16 | 23.14 | 16.33 | 2.38 | 30.74 | 31.65 | -1.07 | 5.66 | 13.68 | 5.07 | 34.12 | 0.09 | 0.0 | 0.0 | 9.72 | -0.72 | 51.88 | 0 | 0 | 0 | 17.35 | 0.0 | 0.17 | 3.58 | 13.65 | 24.74 | 3.29 | 11.53 | 8.22 | 4.91 | 16.35 | 37.15 | 11.78 | 14.26 | 24.13 | -3.05 | -13.81 | 7.01 | 1.86 | 20.78 | 520.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.83 | 1.86 | -18.34 | 8.03 | 26.06 | -14.03 | 1.18 | -21.85 | -55.3 | 0 | 0 | 0 | 14.29 | 18.59 | 21.93 | 1.24 | 45.88 | -7.46 | 15.95 | 20.47 | 34.83 | 31.99 | 14.26 | 4.73 | 13.02 | 3.01 | 34.92 | 0.09 | 0.0 | 0.0 | 9.79 | -2.1 | 126.1 | 0 | 0 | 0 | 17.35 | 0.17 | 0.17 | 3.15 | 0.0 | 9.76 | 2.95 | 0.0 | -2.96 | 4.22 | -17.9 | 78.06 | 10.31 | -8.27 | 24.52 | -2.68 | 18.54 | 14.38 | 1.54 | -16.76 | 302.63 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.76 | -12.56 | -22.47 | 6.37 | -34.47 | -30.23 | 1.51 | -18.82 | -45.68 | 0 | 0 | 0 | 12.05 | 4.78 | 32.42 | 0.85 | -4.49 | 54.55 | 13.24 | 5.75 | 29.3 | 28.00 | -0.85 | -1.9 | 12.64 | 12.46 | 26.65 | 0.09 | 0.0 | 0.0 | 10.0 | 38.89 | 107.9 | 0 | 0 | 0 | 17.32 | 0.0 | 0.0 | 3.15 | 0.0 | 9.76 | 2.95 | 0.0 | -2.96 | 5.14 | 17.35 | 86.23 | 11.24 | 7.25 | 29.49 | -3.29 | 2.66 | -11.53 | 1.85 | 85.0 | 1073.68 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.3 | 29.13 | -12.42 | 9.72 | 38.07 | 6.23 | 1.86 | -7.46 | -31.87 | 0 | 0 | 0 | 11.5 | -4.33 | 29.8 | 0.89 | -26.45 | 28.99 | 12.52 | 0.24 | 18.45 | 28.24 | -5.73 | -3.4 | 11.24 | 10.2 | 23.93 | 0.09 | 0.0 | 0.0 | 7.2 | 12.5 | 45.16 | 0 | 0 | 0 | 17.32 | 0.0 | 0.0 | 3.15 | 9.76 | 9.76 | 2.95 | -2.96 | -2.96 | 4.38 | 22.35 | 100.0 | 10.48 | 10.43 | 29.22 | -3.38 | -3.05 | 2.03 | 1.0 | 233.33 | 179.37 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.33 | -29.0 | -37.99 | 7.04 | -24.63 | -40.94 | 2.01 | -23.86 | -26.91 | 0 | 0 | 0 | 12.02 | 2.56 | 32.82 | 1.21 | -9.7 | 53.16 | 12.49 | 5.58 | 17.61 | 29.95 | -1.94 | 0 | 10.2 | 5.7 | 12.71 | 0.09 | 0.0 | 0.0 | 6.4 | 47.81 | 131.88 | 0 | 0 | 0 | 17.32 | 0.0 | -1.65 | 2.87 | 0.0 | 0.0 | 3.04 | 0.0 | 0.0 | 3.58 | 51.05 | 122.36 | 9.49 | 14.61 | 26.03 | -3.28 | -4.79 | 8.64 | 0.3 | 139.47 | 115.15 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.69 | -3.3 | -13.63 | 9.34 | 2.3 | -6.32 | 2.64 | -5.04 | -36.99 | 0 | 0 | 0 | 11.72 | 28.79 | 32.13 | 1.34 | 143.64 | 65.43 | 11.83 | 15.53 | 9.94 | 30.54 | 7.03 | 0 | 9.65 | -3.31 | 6.16 | 0.09 | 0.0 | -10.0 | 4.33 | -9.98 | 21.29 | 0 | 0 | 0 | 17.32 | 0.0 | -1.65 | 2.87 | 0.0 | 7.89 | 3.04 | 0.0 | 26.67 | 2.37 | -14.13 | 41.07 | 8.28 | -4.61 | 22.85 | -3.13 | -6.1 | 12.32 | -0.76 | -300.0 | 59.79 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.85 | -1.22 | -18.49 | 9.13 | -0.22 | -13.79 | 2.78 | 1.83 | -17.99 | 0 | 0 | 0 | 9.1 | 2.71 | -2.99 | 0.55 | -20.29 | 0.0 | 10.24 | -3.12 | -6.23 | 28.54 | -2.37 | 0 | 9.98 | 10.03 | 7.43 | 0.09 | 0.0 | -10.0 | 4.81 | -3.02 | 14.8 | 0 | 0 | 0 | 17.32 | 0.0 | -1.65 | 2.87 | 0.0 | 7.89 | 3.04 | 0.0 | 26.67 | 2.76 | 26.03 | 33.33 | 8.68 | 7.03 | 21.74 | -2.95 | 14.49 | 2.96 | -0.19 | 84.92 | 80.41 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.91 | -8.57 | 0.0 | 9.15 | -23.24 | 0.0 | 2.73 | -0.73 | 0.0 | 0 | 0 | 0.0 | 8.86 | -2.1 | 0.0 | 0.69 | -12.66 | 0.0 | 10.57 | -0.47 | 0.0 | 29.23 | 0 | 0.0 | 9.07 | 0.22 | 0.0 | 0.09 | 0.0 | 0.0 | 4.96 | 79.71 | 0.0 | 0 | 0 | 0.0 | 17.32 | -1.65 | 0.0 | 2.87 | 0.0 | 0.0 | 3.04 | 0.0 | 0.0 | 2.19 | 36.02 | 0.0 | 8.11 | 7.7 | 0.0 | -3.45 | 3.9 | 0.0 | -1.26 | 36.36 | 0.0 | 0.00 | 0 | 0.0 |
