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) | 26.33 | -2.66 | 0 | 0 | 2.74 | -0.72 | 0 | 0 | 90.42 | -13.17 | 2.36 | -61.56 | 10.94 | -31.71 | 12.10 | -21.35 | 15.62 | -10.07 | 0 | 0 | 5.22 | -56.97 | 3.91 | 6416.67 | 44.15 | 0.0 | 0.72 | 700.0 | 0.8 | -10.11 | 8.22 | 12.91 | 9.74 | 17.78 | -0.9 | 0 | 7.32 | 12.96 | 0.00 | 0 |
| 2022 (9) | 27.05 | 10.18 | 0 | 0 | 2.76 | 148.65 | 0 | 0 | 104.14 | 1.41 | 6.14 | 560.22 | 16.02 | 2.63 | 15.38 | 1.2 | 17.37 | -7.61 | 0 | 0 | 12.13 | -18.54 | 0.06 | -14.29 | 44.15 | 0.0 | 0.09 | 0 | 0.89 | -18.35 | 7.28 | 666.32 | 8.27 | 307.39 | -0.8 | 0 | 6.48 | 10700.0 | 0.00 | 0 |
| 2021 (8) | 24.55 | 1.82 | 0 | 0 | 1.11 | 0.0 | 0 | 0 | 102.69 | 43.44 | 0.93 | 0 | 15.61 | 24.78 | 15.20 | -13.01 | 18.8 | 61.1 | 0 | 0 | 14.89 | 144.1 | 0.07 | -36.36 | 44.15 | 0.0 | 0 | 0 | 1.09 | -42.33 | 0.95 | 0 | 2.03 | 86.24 | -0.89 | 0 | 0.06 | 0 | 0.00 | 0 |
| 2020 (7) | 24.11 | 22.2 | 9.9 | 296.0 | 1.11 | 0.0 | 0 | 0 | 71.59 | -18.79 | -10.9 | 0 | 12.51 | -22.39 | 17.47 | -4.44 | 11.67 | -8.76 | 0 | 0 | 6.1 | -15.4 | 0.11 | -38.89 | 44.15 | 0.0 | 1.77 | 0.0 | 1.89 | -18.18 | -2.57 | 0 | 1.09 | -91.23 | -1.74 | 0 | -4.31 | 0 | 0.00 | 0 |
| 2019 (6) | 19.73 | -17.86 | 2.5 | -37.5 | 1.11 | -21.83 | 0 | 0 | 88.15 | -10.85 | -2.01 | 0 | 16.12 | -3.07 | 18.29 | 8.73 | 12.79 | 25.64 | 0 | 0 | 7.21 | -66.07 | 0.18 | -10.0 | 44.15 | 0.0 | 1.77 | 0.0 | 2.31 | 62.68 | 8.34 | -25.2 | 12.43 | -13.38 | -1.89 | 0 | 6.45 | -27.04 | 0.00 | 0 |
| 2018 (5) | 24.02 | -36.35 | 4.0 | 14.29 | 1.42 | 0 | 0 | 0 | 98.88 | -20.65 | -1.33 | 0 | 16.63 | -18.12 | 16.82 | 3.2 | 10.18 | 15.81 | 0 | 0 | 21.25 | -29.17 | 0.2 | -28.57 | 44.15 | 0.0 | 1.77 | 51.28 | 1.42 | 52.69 | 11.15 | -20.3 | 14.35 | -10.76 | -2.31 | 0 | 8.84 | -29.67 | 0.00 | 0 |
| 2017 (4) | 37.74 | -1.56 | 3.5 | 0 | 0 | 0 | 0 | 0 | 124.62 | 6.66 | 6.06 | -4.11 | 20.31 | -12.94 | 16.30 | -18.38 | 8.79 | 29.07 | 0 | 0 | 30.0 | 360.83 | 0.28 | -20.0 | 44.15 | 0.0 | 1.17 | 120.75 | 0.93 | 0 | 13.99 | 34.0 | 16.08 | 46.58 | -1.42 | 0 | 12.57 | 32.18 | 0.00 | 0 |
| 2016 (3) | 38.34 | -7.32 | 0 | 0 | 5.16 | -9.31 | 0 | 0 | 116.84 | 7.8 | 6.32 | 41.39 | 23.33 | 11.68 | 19.97 | 3.6 | 6.81 | -12.8 | 0 | 0 | 6.51 | -26.69 | 0.35 | -14.63 | 44.15 | 0.0 | 0.53 | 488.89 | 0 | 0 | 10.44 | 107.14 | 10.97 | 113.84 | -0.93 | 0 | 9.51 | 51.92 | 0.00 | 0 |
| 2015 (2) | 41.37 | 39.48 | 9.25 | 122.89 | 5.69 | 7.16 | 0 | 0 | 108.39 | -18.23 | 4.47 | 413.79 | 20.89 | 15.41 | 19.27 | 41.14 | 7.81 | -24.17 | 0 | 0 | 8.88 | 444.79 | 0.41 | -12.77 | 44.15 | 0.0 | 0.09 | 0 | 0 | 0 | 5.04 | 530.0 | 5.13 | 541.25 | 1.22 | -35.45 | 6.26 | 132.71 | 0.00 | 0 |
| 2014 (1) | 29.66 | 26.37 | 4.15 | -64.89 | 5.31 | 37.56 | 0 | 0 | 132.55 | 15.81 | 0.87 | 0 | 18.1 | -41.8 | 13.66 | -49.75 | 10.3 | -8.36 | 0 | 0 | 1.63 | -52.62 | 0.47 | -17.54 | 44.15 | 0.0 | 0 | 0 | 0 | 0 | 0.8 | 0 | 0.8 | 0 | 1.89 | 656.0 | 2.69 | 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) | 22.79 | -0.18 | -10.84 | 0 | 0 | 0 | 2.74 | 0.0 | 0.0 | 0 | 0 | 0 | 24.61 | 29.12 | 13.88 | 0.11 | 116.92 | -91.34 | 14.04 | 23.16 | 8.08 | 16.43 | 18.83 | 20.33 | 14.83 | -4.32 | -2.31 | 0 | 0 | 0 | 3.17 | -17.66 | -46.36 | 3.55 | -3.53 | -12.13 | 44.15 | 0.0 | 0.0 | 0.95 | 0.0 | 31.94 | 0.9 | 0.0 | 12.5 | 7.57 | 1.47 | -9.23 | 9.42 | 1.18 | -4.46 | -0.66 | -8.2 | 4.35 | 6.91 | 0.88 | -9.67 | 0.00 | 0 | 0 |
| 24Q2 (19) | 22.83 | -7.79 | -12.39 | 0 | 0 | 0 | 2.74 | 0.0 | 0.0 | 0 | 0 | 0 | 19.06 | -4.51 | -18.89 | -0.65 | -198.48 | -200.0 | 11.4 | 7.85 | -17.99 | 13.83 | 13.66 | -1.29 | 15.5 | 11.11 | 12.81 | 0 | 0 | 0 | 3.85 | -15.2 | -41.67 | 3.68 | -3.41 | -11.75 | 44.15 | 0.0 | 0.0 | 0.95 | 31.94 | 31.94 | 0.9 | 12.5 | 12.5 | 7.46 | -11.61 | 5.67 | 9.31 | -6.43 | 8.51 | -0.61 | 8.96 | 34.41 | 6.85 | -11.84 | 11.75 | 0.00 | 0 | 0 |
| 24Q1 (18) | 24.76 | -5.96 | -10.13 | 0 | 0 | 0 | 2.74 | 0.0 | -7.43 | 0 | 0 | 0 | 19.96 | -8.44 | -15.14 | 0.66 | 700.0 | 20.0 | 10.57 | -3.38 | -19.86 | 12.17 | 0.58 | -6.14 | 13.95 | -10.69 | -9.36 | 0 | 0 | 0 | 4.54 | -13.03 | -50.44 | 3.81 | -2.56 | -11.4 | 44.15 | 0.0 | 0.0 | 0.72 | 0.0 | 700.0 | 0.8 | 0.0 | -10.11 | 8.44 | 2.68 | 21.61 | 9.95 | 2.16 | 25.47 | -0.67 | 25.56 | 12.99 | 7.77 | 6.15 | 25.93 | 0.00 | 0 | 0 |
| 23Q4 (17) | 26.33 | 3.01 | -2.66 | 0 | 0 | 0 | 2.74 | 0.0 | -0.72 | 0 | 0 | 0 | 21.8 | 0.88 | -17.67 | -0.11 | -108.66 | -139.29 | 10.94 | -15.78 | -31.71 | 12.10 | -11.42 | -21.36 | 15.62 | 2.9 | -10.07 | 0 | 0 | 0 | 5.22 | -11.68 | -56.97 | 3.91 | -3.22 | 6416.67 | 44.15 | 0.0 | 0.0 | 0.72 | 0.0 | 700.0 | 0.8 | 0.0 | -10.11 | 8.22 | -1.44 | 12.91 | 9.74 | -1.22 | 17.78 | -0.9 | -30.43 | -12.5 | 7.32 | -4.31 | 12.96 | 0.00 | 0 | 0 |
| 23Q3 (16) | 25.56 | -1.92 | 4.97 | 0 | 0 | 0 | 2.74 | 0.0 | 41.97 | 0 | 0 | 0 | 21.61 | -8.04 | -15.95 | 1.27 | 95.38 | -52.43 | 12.99 | -6.55 | -20.01 | 13.66 | -2.52 | -12.05 | 15.18 | 10.48 | -17.46 | 0 | 0 | 0 | 5.91 | -10.45 | -55.36 | 4.04 | -3.12 | 6633.33 | 44.15 | 0.0 | 0.0 | 0.72 | 0.0 | 700.0 | 0.8 | 0.0 | -10.11 | 8.34 | 18.13 | 20.87 | 9.86 | 14.92 | 24.97 | -0.69 | 25.81 | 4.17 | 7.65 | 24.8 | 23.79 | 0.00 | 0 | 0 |
| 23Q2 (15) | 26.06 | -5.41 | 33.16 | 0 | 0 | 0 | 2.74 | -7.43 | 146.85 | 0 | 0 | 0 | 23.5 | -0.09 | -9.75 | 0.65 | 18.18 | -52.9 | 13.9 | 5.38 | -13.56 | 14.01 | 8.08 | -7.79 | 13.74 | -10.72 | -24.21 | 0 | 0 | 0 | 6.6 | -27.95 | -53.97 | 4.17 | -3.02 | 5857.14 | 44.15 | 0.0 | 0.0 | 0.72 | 700.0 | 700.0 | 0.8 | -10.11 | -10.11 | 7.06 | 1.73 | 66.9 | 8.58 | 8.2 | 64.37 | -0.93 | -20.78 | -20.78 | 6.13 | -0.65 | 77.17 | 0.00 | 0 | 0 |
| 23Q1 (14) | 27.55 | 1.85 | 27.08 | 0 | 0 | 0 | 2.96 | 7.25 | 166.67 | 0 | 0 | 0 | 23.52 | -11.18 | -9.22 | 0.55 | 96.43 | -69.61 | 13.19 | -17.67 | -22.64 | 12.96 | -15.73 | -18.91 | 15.39 | -11.4 | -23.13 | 0 | 0 | 0 | 9.16 | -24.48 | -37.35 | 4.3 | 7066.67 | 5275.0 | 44.15 | 0.0 | 0.0 | 0.09 | 0.0 | 0 | 0.89 | 0.0 | -18.35 | 6.94 | -4.67 | 151.45 | 7.93 | -4.11 | 106.51 | -0.77 | 3.75 | -14.93 | 6.17 | -4.78 | 195.22 | 0.00 | 0 | 0 |
| 22Q4 (13) | 27.05 | 11.09 | 10.18 | 0 | 0 | 0 | 2.76 | 43.01 | 148.65 | 0 | 0 | 0 | 26.48 | 2.99 | -1.63 | 0.28 | -89.51 | -80.56 | 16.02 | -1.35 | 2.63 | 15.38 | -0.94 | 1.2 | 17.37 | -5.55 | -7.61 | 0 | 0 | 0 | 12.13 | -8.38 | -18.54 | 0.06 | 0.0 | -14.29 | 44.15 | 0.0 | 0.0 | 0.09 | 0.0 | 0 | 0.89 | 0.0 | -18.35 | 7.28 | 5.51 | 666.32 | 8.27 | 4.82 | 307.39 | -0.8 | -11.11 | 10.11 | 6.48 | 4.85 | 10700.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 24.35 | 24.43 | 1.67 | 0 | 0 | 0 | 1.93 | 73.87 | 73.87 | 0 | 0 | 0 | 25.71 | -1.27 | -4.64 | 2.67 | 93.48 | 120.66 | 16.24 | 1.0 | -4.02 | 15.53 | 2.2 | -11.78 | 18.39 | 1.43 | 12.48 | 0 | 0 | 0 | 13.24 | -7.67 | -12.66 | 0.06 | -14.29 | -25.0 | 44.15 | 0.0 | 0.0 | 0.09 | 0.0 | 0 | 0.89 | 0.0 | -18.35 | 6.9 | 63.12 | 1452.94 | 7.89 | 51.15 | 1260.34 | -0.72 | 6.49 | 25.0 | 6.18 | 78.61 | 520.41 | 0.00 | 0 | 0 |
| 22Q2 (11) | 19.57 | -9.73 | -20.35 | 0 | 0 | 0 | 1.11 | 0.0 | 0.0 | 0 | 0 | 0 | 26.04 | 0.5 | -3.05 | 1.38 | -23.76 | 1633.33 | 16.08 | -5.69 | -3.77 | 15.19 | -4.96 | -20.88 | 18.13 | -9.44 | 34.2 | 0 | 0 | 0 | 14.34 | -1.92 | -7.12 | 0.07 | -12.5 | -12.5 | 44.15 | 0.0 | 0.0 | 0.09 | 0 | 0 | 0.89 | -18.35 | -18.35 | 4.23 | 53.26 | 345.93 | 5.22 | 35.94 | 928.57 | -0.77 | -14.93 | 18.09 | 3.46 | 65.55 | 230.08 | 0.00 | 0 | 0 |
| 22Q1 (10) | 21.68 | -11.69 | -10.82 | 0 | 0 | -100.0 | 1.11 | 0.0 | 0.0 | 0 | 0 | 0 | 25.91 | -3.75 | 18.04 | 1.81 | 25.69 | 211.04 | 17.05 | 9.22 | 24.63 | 15.99 | 5.17 | -8.89 | 20.02 | 6.49 | 62.11 | 0 | 0 | 0 | 14.62 | -1.81 | 150.77 | 0.08 | 14.29 | -20.0 | 44.15 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.09 | 0.0 | -42.33 | 2.76 | 190.53 | 165.71 | 3.84 | 89.16 | 811.11 | -0.67 | 24.72 | 25.56 | 2.09 | 3383.33 | 140.98 | 0.00 | 0 | 0 |
| 21Q4 (9) | 24.55 | 2.51 | 1.82 | 0 | 0 | -100.0 | 1.11 | 0.0 | 0.0 | 0 | 0 | 0 | 26.92 | -0.15 | 32.29 | 1.44 | 19.01 | 132.29 | 15.61 | -7.74 | 24.78 | 15.20 | -13.64 | -13.0 | 18.8 | 14.98 | 61.1 | 0 | 0 | 0 | 14.89 | -1.78 | 144.1 | 0.07 | -12.5 | -36.36 | 44.15 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.09 | 0.0 | -42.33 | 0.95 | 286.27 | 136.96 | 2.03 | 250.0 | 86.24 | -0.89 | 7.29 | 48.85 | 0.06 | 104.08 | 101.39 | 0.00 | 0 | 0 |
| 21Q3 (8) | 23.95 | -2.52 | 60.74 | 0 | 0 | -100.0 | 1.11 | 0.0 | 0.0 | 0 | 0 | 0 | 26.96 | 0.37 | 51.04 | 1.21 | 1444.44 | 139.67 | 16.92 | 1.26 | 44.12 | 17.60 | -8.34 | 8.48 | 16.35 | 21.02 | 48.91 | 0 | 0 | 0 | 15.16 | -1.81 | 137.62 | 0.08 | 0.0 | -33.33 | 44.15 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.09 | 0.0 | -42.33 | -0.51 | 70.35 | -127.13 | 0.58 | 192.06 | -89.53 | -0.96 | -2.13 | 50.26 | -1.47 | 44.74 | -2840.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 24.57 | 1.07 | 62.18 | 0 | -100.0 | -100.0 | 1.11 | 0.0 | 0.0 | 0 | 0 | 0 | 26.86 | 22.37 | 50.81 | -0.09 | 94.48 | 94.08 | 16.71 | 22.15 | 31.89 | 19.20 | 9.44 | 0 | 13.51 | 9.39 | 11.19 | 0 | 0 | 0 | 15.44 | 164.84 | 131.83 | 0.08 | -20.0 | -42.86 | 44.15 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 1.09 | -42.33 | -42.33 | -1.72 | 59.05 | -134.89 | -0.63 | -16.67 | -107.34 | -0.94 | -4.44 | 55.02 | -2.66 | 47.84 | -193.66 | 0.00 | 0 | 0 |
| 21Q1 (6) | 24.31 | 0.83 | 36.04 | 9.9 | 0.0 | 296.0 | 1.11 | 0.0 | 0.0 | 0 | 0 | 0 | 21.95 | 7.86 | 40.8 | -1.63 | 63.45 | 13.3 | 13.68 | 9.35 | 31.67 | 17.55 | 0.43 | 0 | 12.35 | 5.83 | -8.38 | 0 | 0 | 0 | 5.83 | -4.43 | -15.99 | 0.1 | -9.09 | -37.5 | 44.15 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.89 | 0.0 | -18.18 | -4.2 | -63.42 | -169.77 | -0.54 | -149.54 | -105.34 | -0.9 | 48.28 | 53.61 | -5.1 | -18.33 | -225.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 24.11 | 61.81 | 22.2 | 9.9 | 120.0 | 296.0 | 1.11 | 0.0 | 0.0 | 0 | 0 | 0 | 20.35 | 14.01 | -3.55 | -4.46 | -46.23 | 51.63 | 12.51 | 6.56 | -22.39 | 17.47 | 7.67 | 0 | 11.67 | 6.28 | -8.76 | 0 | 0 | 0 | 6.1 | -4.39 | -15.4 | 0.11 | -8.33 | -38.89 | 44.15 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.89 | 0.0 | -18.18 | -2.57 | -236.7 | -130.82 | 1.09 | -80.32 | -91.23 | -1.74 | 9.84 | 7.94 | -4.31 | -8520.0 | -166.82 | 0.00 | 0 | 0 |
| 20Q3 (4) | 14.9 | -1.65 | 0.0 | 4.5 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 17.85 | 0.22 | 0.0 | -3.05 | -100.66 | 0.0 | 11.74 | -7.34 | 0.0 | 16.23 | 0 | 0.0 | 10.98 | -9.63 | 0.0 | 0 | 0 | 0.0 | 6.38 | -4.2 | 0.0 | 0.12 | -14.29 | 0.0 | 44.15 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 1.88 | -61.87 | 0.0 | 5.54 | -35.43 | 0.0 | -1.93 | 7.66 | 0.0 | -0.05 | -101.76 | 0.0 | 0.00 | 0 | 0.0 |
