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) | 8.44 | 78.06 | 0 | 0 | 3.22 | -9.55 | 0 | 0 | 27.92 | 7.1 | 4.16 | 56.39 | 5.42 | 56.65 | 19.41 | 46.27 | 5.82 | -14.91 | 0 | 0 | 11.79 | 41.71 | 0.05 | -28.57 | 6.92 | 0.0 | 2.49 | 12.16 | 0.12 | -42.86 | 16.38 | 13.2 | 18.98 | 12.31 | -0.13 | 0 | 16.25 | 13.24 | 0.00 | 0 |
| 2022 (9) | 4.74 | 23.76 | 3.0 | 0 | 3.56 | 74.51 | 0 | 0 | 26.07 | 2.64 | 2.66 | -5.0 | 3.46 | 11.97 | 13.27 | 9.1 | 6.84 | 10.32 | 0 | 0 | 8.32 | -40.61 | 0.07 | -12.5 | 6.92 | 12.52 | 2.22 | 14.43 | 0.21 | 10.53 | 14.47 | 1.97 | 16.9 | 3.55 | -0.12 | 0 | 14.35 | 2.65 | 0.00 | 0 |
| 2021 (8) | 3.83 | -54.24 | 0 | 0 | 2.04 | 101.98 | 0 | 0 | 25.4 | 27.77 | 2.8 | 351.61 | 3.09 | -4.92 | 12.17 | -25.59 | 6.2 | 82.89 | 0 | 0 | 14.01 | -1.41 | 0.08 | -11.11 | 6.15 | 0.0 | 1.94 | 3.19 | 0.19 | 5.56 | 14.19 | 20.56 | 16.32 | 18.09 | -0.21 | 0 | 13.98 | 20.73 | 0.00 | 0 |
| 2020 (7) | 8.37 | 105.65 | 1.02 | -66.0 | 1.01 | 34.67 | 0 | 0 | 19.88 | -5.6 | 0.62 | 47.62 | 3.25 | 26.46 | 16.35 | 33.97 | 3.39 | -46.36 | 0 | 0 | 14.21 | 276.92 | 0.09 | 50.0 | 6.15 | 0.0 | 1.88 | 2.17 | 0.18 | 63.64 | 11.77 | 1.82 | 13.82 | 2.29 | -0.19 | 0 | 11.58 | 1.76 | 0.00 | 0 |
| 2019 (6) | 4.07 | 34.77 | 3.0 | -30.23 | 0.75 | 0.0 | 0 | 0 | 21.06 | -7.51 | 0.42 | -46.84 | 2.57 | -21.65 | 12.20 | -15.28 | 6.32 | -25.91 | 0 | 0 | 3.77 | 25.67 | 0.06 | 50.0 | 6.15 | 0.0 | 1.84 | 4.55 | 0.11 | 57.14 | 11.56 | -2.61 | 13.51 | -1.39 | -0.18 | 0 | 11.38 | -3.23 | 0.00 | 0 |
| 2018 (5) | 3.02 | -50.65 | 4.3 | -57.97 | 0.75 | 0.0 | 0 | 0 | 22.77 | -0.83 | 0.79 | 690.0 | 3.28 | -0.61 | 14.40 | 0.22 | 8.53 | 7.57 | 0 | 0 | 3.0 | 33.33 | 0.04 | -50.0 | 6.15 | 2.33 | 1.76 | 0.57 | 0.07 | 0.0 | 11.87 | 7.03 | 13.7 | 6.12 | -0.11 | 0 | 11.76 | 6.72 | 0.00 | 0 |
| 2017 (4) | 6.12 | 9.09 | 10.23 | 41.49 | 0.75 | 0 | 0 | 0 | 22.96 | 1.37 | 0.1 | -90.29 | 3.3 | -8.59 | 14.37 | -9.82 | 7.93 | 1.15 | 0 | 0 | 2.25 | -25.0 | 0.08 | -38.46 | 6.01 | 0.17 | 1.75 | 6.71 | 0.07 | 0 | 11.09 | -4.48 | 12.91 | -2.64 | -0.07 | 0 | 11.02 | -4.51 | 0.00 | 0 |
| 2016 (3) | 5.61 | 284.25 | 7.23 | 15.87 | 0 | 0 | 0 | 0 | 22.65 | 0.35 | 1.03 | 3.0 | 3.61 | 0.56 | 15.94 | 0.2 | 7.84 | -9.15 | 0 | 0 | 3.0 | 305.41 | 0.13 | -13.33 | 6.0 | 0.0 | 1.64 | 6.49 | 0 | 0 | 11.61 | 4.22 | 13.26 | 4.57 | -0.07 | 0 | 11.54 | 3.04 | 0.00 | 0 |
| 2015 (2) | 1.46 | 10.61 | 6.24 | 11.03 | 0.39 | 30.0 | 0 | 0 | 22.57 | 0.36 | 1.0 | -49.49 | 3.59 | 2.28 | 15.91 | 1.92 | 8.63 | 5.5 | 0 | 0 | 0.74 | 393.33 | 0.15 | -25.0 | 6.0 | 0.0 | 1.54 | 14.07 | 0 | 0 | 11.14 | 4.21 | 12.68 | 5.32 | 0.06 | -33.33 | 11.2 | 3.9 | 0.00 | 0 |
| 2014 (1) | 1.32 | 0 | 5.62 | 0 | 0.3 | 0 | 0 | 0 | 22.49 | 0 | 1.98 | 0 | 3.51 | 0 | 15.61 | 0 | 8.18 | 0 | 0 | 0 | 0.15 | 0 | 0.2 | 0 | 6.0 | 0 | 1.35 | 0 | 0 | 0 | 10.69 | 0 | 12.04 | 0 | 0.09 | 0 | 10.78 | 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) | 7.94 | -11.58 | 28.27 | 0 | 0 | -100.0 | 1.97 | -17.57 | -44.66 | 0 | 0 | 0 | 8.2 | -5.2 | 12.48 | 1.62 | -28.0 | 14.89 | 6.1 | -16.44 | 14.45 | 18.66 | -18.76 | -8.62 | 6.65 | -3.48 | -1.77 | 0 | 0 | 0 | 7.96 | -11.16 | 39.89 | 0.08 | 14.29 | 60.0 | 7.14 | 0.71 | 3.18 | 2.9 | 0.0 | 16.47 | 0.13 | 0.0 | 8.33 | 18.94 | 9.35 | 25.93 | 21.98 | 8.01 | 24.6 | -0.02 | 33.33 | 66.67 | 18.92 | 9.43 | 26.3 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.98 | 4.18 | 72.69 | 0 | 0 | -100.0 | 2.39 | -14.95 | -32.87 | 0 | 0 | 0 | 8.65 | 9.08 | 32.06 | 2.25 | 19.05 | 144.57 | 7.3 | 9.94 | 61.86 | 22.97 | 2.68 | 29.83 | 6.89 | 9.89 | -1.29 | 0 | 0 | 0 | 8.96 | -11.98 | 36.38 | 0.07 | -12.5 | 16.67 | 7.09 | 0.85 | 2.46 | 2.9 | 16.47 | 16.47 | 0.13 | 8.33 | 8.33 | 17.32 | 11.74 | 27.07 | 20.35 | 12.43 | 25.39 | -0.03 | 50.0 | 78.57 | 17.29 | 11.98 | 28.17 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.62 | 2.13 | 116.58 | 0 | 0 | -100.0 | 2.81 | -12.73 | -21.07 | 0 | 0 | 0 | 7.93 | 0.25 | 28.53 | 1.89 | 41.04 | 285.71 | 6.64 | 22.51 | 69.82 | 22.37 | 15.24 | 50.37 | 6.27 | 7.73 | -16.29 | 0 | 0 | 0 | 10.18 | -13.66 | 36.83 | 0.08 | 60.0 | 33.33 | 7.03 | 1.59 | 1.59 | 2.49 | 0.0 | 12.16 | 0.12 | 0.0 | -42.86 | 15.5 | -5.37 | 20.25 | 18.1 | -4.64 | 18.22 | -0.06 | 53.85 | 45.45 | 15.44 | -4.98 | 20.81 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.44 | 36.35 | 78.06 | 0 | -100.0 | -100.0 | 3.22 | -9.55 | -9.55 | 0 | 0 | 0 | 7.91 | 8.5 | 29.89 | 1.34 | -4.96 | 119.67 | 5.42 | 1.69 | 56.65 | 19.41 | -4.94 | 46.32 | 5.82 | -14.03 | -14.91 | 0 | 0 | 0 | 11.79 | 107.21 | 41.71 | 0.05 | 0.0 | -28.57 | 6.92 | 0.0 | 0.0 | 2.49 | 0.0 | 12.16 | 0.12 | 0.0 | -42.86 | 16.38 | 8.91 | 13.2 | 18.98 | 7.6 | 12.31 | -0.13 | -116.67 | -8.33 | 16.25 | 8.48 | 13.24 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.19 | 19.04 | 22.09 | 7.0 | 40.0 | 133.33 | 3.56 | 0.0 | 0.0 | 0 | 0 | 0 | 7.29 | 11.3 | 9.13 | 1.41 | 53.26 | 120.31 | 5.33 | 18.18 | 26.0 | 20.42 | 15.42 | 26.73 | 6.77 | -3.01 | 9.9 | 0 | 0 | 0 | 5.69 | -13.39 | -37.61 | 0.05 | -16.67 | -37.5 | 6.92 | 0.0 | 0.0 | 2.49 | 0.0 | 12.16 | 0.12 | 0.0 | -42.86 | 15.04 | 10.34 | 8.51 | 17.64 | 8.69 | 8.29 | -0.06 | 57.14 | 14.29 | 14.98 | 11.05 | 8.63 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.2 | 30.65 | 39.04 | 5.0 | 66.67 | 0 | 3.56 | 0.0 | 15.21 | 0 | 0 | 0 | 6.55 | 6.16 | -10.76 | 0.92 | 87.76 | 3.37 | 4.51 | 15.35 | -6.24 | 17.69 | 18.92 | -4.54 | 6.98 | -6.81 | 8.55 | 0 | 0 | 0 | 6.57 | -11.69 | -34.82 | 0.06 | 0.0 | -25.0 | 6.92 | 0.0 | 0.0 | 2.49 | 12.16 | 12.16 | 0.12 | -42.86 | -42.86 | 13.63 | 5.74 | 3.1 | 16.23 | 6.01 | 3.77 | -0.14 | -27.27 | -7.69 | 13.49 | 5.56 | 3.06 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.98 | -16.03 | -11.16 | 3.0 | 0.0 | 200.0 | 3.56 | 0.0 | 47.72 | 0 | 0 | 0 | 6.17 | 1.31 | 3.35 | 0.49 | -19.67 | -5.77 | 3.91 | 13.01 | 23.34 | 14.88 | 12.15 | 17.38 | 7.49 | 9.5 | 19.08 | 0 | 0 | 0 | 7.44 | -10.58 | -43.76 | 0.06 | -14.29 | -25.0 | 6.92 | 0.0 | 12.52 | 2.22 | 0.0 | 14.43 | 0.21 | 0.0 | 10.53 | 12.89 | -10.92 | -12.31 | 15.31 | -9.41 | -9.03 | -0.11 | 8.33 | 8.33 | 12.78 | -10.94 | -12.35 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.74 | -6.51 | 23.76 | 3.0 | 0.0 | 0 | 3.56 | 0.0 | 74.51 | 0 | 0 | 0 | 6.09 | -8.83 | -2.72 | 0.61 | -4.69 | 27.08 | 3.46 | -18.2 | 11.97 | 13.27 | -17.67 | 9.01 | 6.84 | 11.04 | 10.32 | 0 | 0 | 0 | 8.32 | -8.77 | -40.61 | 0.07 | -12.5 | -12.5 | 6.92 | 0.0 | 12.52 | 2.22 | 0.0 | 14.43 | 0.21 | 0.0 | 10.53 | 14.47 | 4.4 | 1.97 | 16.9 | 3.74 | 3.55 | -0.12 | -71.43 | 42.86 | 14.35 | 4.06 | 2.65 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.07 | 35.56 | -24.55 | 3.0 | 0 | 0.0 | 3.56 | 15.21 | 125.32 | 0 | 0 | 0 | 6.68 | -8.99 | 4.7 | 0.64 | -28.09 | -11.11 | 4.23 | -12.06 | 33.02 | 16.11 | -13.06 | 27.14 | 6.16 | -4.2 | 19.84 | 0 | 0 | 0 | 9.12 | -9.52 | -31.01 | 0.08 | 0.0 | 0.0 | 6.92 | 0.0 | 12.52 | 2.22 | 0.0 | 14.43 | 0.21 | 0.0 | 10.53 | 13.86 | 4.84 | 1.17 | 16.29 | 4.16 | 2.91 | -0.07 | 46.15 | 68.18 | 13.79 | 5.35 | 2.3 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.74 | -16.52 | -26.81 | 0 | -100.0 | 0 | 3.09 | 28.22 | 164.1 | 0 | 0 | 0 | 7.34 | 22.95 | 14.69 | 0.89 | 71.15 | 32.84 | 4.81 | 51.74 | 36.65 | 18.54 | 46.24 | 26.48 | 6.43 | 2.23 | 27.83 | 0 | 0 | 0 | 10.08 | -23.81 | -25.77 | 0.08 | 0.0 | -11.11 | 6.92 | 12.52 | 12.52 | 2.22 | 14.43 | 14.43 | 0.21 | 10.53 | 10.53 | 13.22 | -10.07 | 1.85 | 15.64 | -7.07 | 3.51 | -0.13 | -8.33 | 38.1 | 13.09 | -10.22 | 2.51 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.48 | 16.97 | -46.86 | 1.0 | 0 | 0.0 | 2.41 | 18.14 | 221.33 | 0 | 0 | 0 | 5.97 | -4.63 | -5.98 | 0.52 | 8.33 | -44.09 | 3.17 | 2.59 | -17.23 | 12.67 | 4.15 | -13.19 | 6.29 | 1.45 | 52.67 | 0 | 0 | 0 | 13.23 | -5.57 | -10.06 | 0.08 | 0.0 | -11.11 | 6.15 | 0.0 | 0.0 | 1.94 | 0.0 | 3.19 | 0.19 | 0.0 | 5.56 | 14.7 | 3.59 | 15.75 | 16.83 | 3.12 | 14.1 | -0.12 | 42.86 | 36.84 | 14.58 | 4.29 | 16.55 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.83 | -43.01 | -54.24 | 0 | -100.0 | -100.0 | 2.04 | 29.11 | 101.98 | 0 | 0 | 0 | 6.26 | -1.88 | 5.03 | 0.48 | -33.33 | 23.08 | 3.09 | -2.83 | -4.92 | 12.17 | -3.98 | -25.56 | 6.2 | 20.62 | 82.89 | 0 | 0 | 0 | 14.01 | 5.98 | -1.41 | 0.08 | 0.0 | -11.11 | 6.15 | 0.0 | 0.0 | 1.94 | 0.0 | 3.19 | 0.19 | 0.0 | 5.56 | 14.19 | 3.58 | 20.56 | 16.32 | 3.1 | 18.09 | -0.21 | 4.55 | -10.53 | 13.98 | 3.71 | 20.73 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.72 | 31.51 | -20.19 | 3.0 | 0 | -9.64 | 1.58 | 35.04 | 110.67 | 0 | 0 | 0 | 6.38 | -0.31 | 20.15 | 0.72 | 7.46 | 260.0 | 3.18 | -9.66 | 9.28 | 12.67 | -13.51 | -39.37 | 5.14 | 2.19 | 43.58 | 0 | 0 | 0 | 13.22 | -2.65 | 2.32 | 0.08 | -11.11 | 0.0 | 6.15 | 0.0 | 0.0 | 1.94 | 0.0 | 3.19 | 0.19 | 0.0 | 5.56 | 13.7 | 5.55 | 20.39 | 15.83 | 4.77 | 17.87 | -0.22 | -4.76 | -4.76 | 13.48 | 5.56 | 20.68 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.11 | -39.38 | 25.25 | 0 | -100.0 | -100.0 | 1.17 | 56.0 | 56.0 | 0 | 0 | 0 | 6.4 | 0.79 | -25.67 | 0.67 | -27.96 | 1575.0 | 3.52 | -8.09 | 96.65 | 14.65 | 0.36 | 0 | 5.03 | 22.09 | 3.5 | 0 | 0 | 0 | 13.58 | -7.68 | 9.96 | 0.09 | 0.0 | 12.5 | 6.15 | 0.0 | 0.0 | 1.94 | 3.19 | 3.19 | 0.19 | 5.56 | 5.56 | 12.98 | 2.2 | 16.1 | 15.11 | 2.44 | 14.12 | -0.21 | -10.53 | 12.5 | 12.77 | 2.08 | 16.73 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.43 | 0.72 | 0 | 1.0 | -1.96 | 0 | 0.75 | -25.74 | 0 | 0 | 0 | 0 | 6.35 | 6.54 | 0 | 0.93 | 138.46 | 0 | 3.83 | 17.85 | 0 | 14.60 | -10.68 | 0 | 4.12 | 21.53 | 0 | 0 | 0 | 0 | 14.71 | 3.52 | 0 | 0.09 | 0.0 | 0 | 6.15 | 0.0 | 0 | 1.88 | 0.0 | 0 | 0.18 | 0.0 | 0 | 12.7 | 7.9 | 0 | 14.75 | 6.73 | 0 | -0.19 | 0.0 | 0 | 12.51 | 8.03 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 8.37 | -0.59 | 0 | 1.02 | -69.28 | 0 | 1.01 | 34.67 | 0 | 0 | 0 | 0 | 5.96 | 12.24 | 0 | 0.39 | 95.0 | 0 | 3.25 | 11.68 | 0 | 16.35 | -21.8 | 0 | 3.39 | -5.31 | 0 | 0 | 0 | 0 | 14.21 | 9.98 | 0 | 0.09 | 12.5 | 0 | 6.15 | 0.0 | 0 | 1.88 | 0.0 | 0 | 0.18 | 0.0 | 0 | 11.77 | 3.43 | 0 | 13.82 | 2.9 | 0 | -0.19 | 9.52 | 0 | 11.58 | 3.67 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.42 | 106.37 | 0.0 | 3.32 | 82.42 | 0.0 | 0.75 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.31 | -38.33 | 0.0 | 0.2 | 400.0 | 0.0 | 2.91 | 62.57 | 0.0 | 20.91 | 0 | 0.0 | 3.58 | -26.34 | 0.0 | 0 | 0 | 0.0 | 12.92 | 4.62 | 0.0 | 0.08 | 0.0 | 0.0 | 6.15 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 11.38 | 1.79 | 0.0 | 13.43 | 1.44 | 0.0 | -0.21 | 12.5 | 0.0 | 11.17 | 2.1 | 0.0 | 0.00 | 0 | 0.0 |
