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) | 16.65 | -39.94 | 0 | 0 | 0.57 | -21.92 | 0 | 0 | 19.27 | 6.82 | 6.39 | -7.66 | 1.61 | -24.41 | 8.35 | -29.24 | 3.4 | -35.24 | 0 | 0 | 2.02 | -65.23 | 0.24 | -4.0 | 8.22 | 4.71 | 5.17 | 15.92 | 0.3 | 15.38 | 12.16 | 26.01 | 17.63 | 22.69 | -0.46 | 0 | 11.7 | 25.13 | 0.00 | 0 |
| 2022 (9) | 27.72 | 36.89 | 9.93 | 70.91 | 0.73 | 812.5 | 0 | 0 | 18.04 | 19.63 | 6.92 | 78.81 | 2.13 | 66.41 | 11.81 | 39.1 | 5.25 | 38.16 | 0 | 0 | 5.81 | -2.02 | 0.25 | -7.41 | 7.85 | 1.16 | 4.46 | 9.58 | 0.26 | 0.0 | 9.65 | 60.57 | 14.37 | 38.97 | -0.3 | 0 | 9.35 | 62.61 | 0.00 | 0 |
| 2021 (8) | 20.25 | 48.35 | 5.81 | 11.95 | 0.08 | 0 | 0 | 0 | 15.08 | 24.01 | 3.87 | 22.86 | 1.28 | 15.32 | 8.49 | -7.01 | 3.8 | 47.29 | 0 | 0 | 5.93 | 120.45 | 0.27 | 17.39 | 7.76 | 6.89 | 4.07 | 8.24 | 0.26 | -16.13 | 6.01 | 23.92 | 10.34 | 15.92 | -0.26 | 0 | 5.75 | 25.27 | 0.00 | 0 |
| 2020 (7) | 13.65 | -17.02 | 5.19 | -41.29 | 0 | 0 | 0 | 0 | 12.16 | -4.25 | 3.15 | -13.46 | 1.11 | 42.31 | 9.13 | 48.63 | 2.58 | -5.15 | 0 | 0 | 2.69 | 34.5 | 0.23 | 21.05 | 7.26 | 0.0 | 3.76 | 10.91 | 0.31 | 40.91 | 4.85 | -3.58 | 8.92 | 3.12 | -0.26 | 0 | 4.59 | -2.75 | 0.00 | 0 |
| 2019 (6) | 16.45 | -9.81 | 8.84 | 9.68 | 0 | 0 | 0 | 0 | 12.7 | -4.01 | 3.64 | -21.04 | 0.78 | -37.1 | 6.14 | -34.47 | 2.72 | -17.58 | 2.02 | 0 | 2.0 | 0 | 0.19 | 11.76 | 7.26 | 10.0 | 3.39 | 15.7 | 0.22 | 69.23 | 5.03 | -10.5 | 8.65 | -0.35 | -0.31 | 0 | 4.72 | -12.59 | 0.00 | 0 |
| 2018 (5) | 18.24 | 1.67 | 8.06 | -4.05 | 0 | 0 | 0 | 0 | 13.23 | 14.94 | 4.61 | 59.52 | 1.24 | 53.09 | 9.37 | 33.18 | 3.3 | 70.1 | 0 | 0 | 0 | 0 | 0.17 | 41.67 | 6.6 | 0.0 | 2.93 | 10.98 | 0.13 | 8.33 | 5.62 | 43.73 | 8.68 | 29.94 | -0.22 | 0 | 5.4 | 42.86 | 0.00 | 0 |
| 2017 (4) | 17.94 | 7.49 | 8.4 | 0.0 | 0 | 0 | 0 | 0 | 11.51 | 16.15 | 2.89 | -9.97 | 0.81 | 5.19 | 7.04 | -9.43 | 1.94 | 45.86 | 0 | 0 | 0 | 0 | 0.12 | 0.0 | 6.6 | 10.0 | 2.64 | 13.79 | 0.12 | 0 | 3.91 | -6.01 | 6.68 | 3.09 | -0.13 | 0 | 3.78 | -6.44 | 0.00 | 0 |
| 2016 (3) | 16.69 | 13.61 | 8.4 | 5.0 | 0 | 0 | 0 | 0 | 9.91 | 6.22 | 3.21 | -3.02 | 0.77 | 16.67 | 7.77 | 9.84 | 1.33 | -0.75 | 0 | 0 | 0 | 0 | 0.12 | 71.43 | 6.0 | 0.0 | 2.32 | 16.58 | 0 | 0 | 4.16 | 5.32 | 6.48 | 8.91 | -0.12 | 0 | 4.04 | 0.25 | 0.00 | 0 |
| 2015 (2) | 14.69 | 3.38 | 8.0 | 45.99 | 0 | 0 | 0 | 0 | 9.33 | 5.42 | 3.31 | 4.75 | 0.66 | -12.0 | 7.07 | -16.53 | 1.34 | 4.69 | 0 | 0 | 0 | 0 | 0.07 | -22.22 | 6.0 | 0.0 | 1.99 | 18.45 | 0 | 0 | 3.95 | 11.9 | 5.95 | 13.33 | 0.08 | -46.67 | 4.03 | 9.51 | 0.00 | 0 |
| 2014 (1) | 14.21 | 17.34 | 5.48 | 55.24 | 0 | 0 | 0 | 0 | 8.85 | 20.08 | 3.16 | 22.96 | 0.75 | 17.19 | 8.47 | -2.41 | 1.28 | 24.27 | 0 | 0 | 0 | 0 | 0.09 | -10.0 | 6.0 | 0.0 | 1.68 | 18.31 | 0.05 | -87.5 | 3.53 | 31.23 | 5.25 | 16.41 | 0.15 | 0 | 3.68 | 39.39 | 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) | 16.76 | 45.49 | 3.39 | 0 | 0 | 0 | 0.63 | 8.62 | -25.88 | 0 | 0 | 0 | 3.83 | -4.96 | -26.77 | 1.21 | -7.63 | -42.92 | 1.33 | -13.07 | -30.37 | 8.25 | -5.52 | -13.99 | 3.1 | -1.59 | -23.08 | 0 | 0 | 0 | 1.89 | 4.42 | 0.53 | 0.25 | -3.85 | 4.17 | 8.22 | 0.0 | 0.74 | 5.81 | 0.0 | 12.38 | 0.46 | 0.0 | 53.33 | 11.16 | 12.16 | -1.06 | 17.43 | 7.46 | 4.06 | -0.35 | 10.26 | 0.0 | 10.81 | 13.08 | -1.1 | 0.00 | 0 | 0 |
| 24Q2 (19) | 11.52 | -16.16 | -35.17 | 0 | 0 | -100.0 | 0.58 | 1.75 | -30.95 | 0 | 0 | 0 | 4.03 | 4.95 | -18.75 | 1.31 | -23.39 | -32.82 | 1.53 | 34.21 | -28.84 | 8.73 | 41.33 | -19.98 | 3.15 | -5.12 | -35.45 | 0 | 0 | 0 | 1.81 | -3.72 | -65.98 | 0.26 | 13.04 | 8.33 | 8.22 | 0.0 | 3.79 | 5.81 | 12.38 | 12.38 | 0.46 | 53.33 | 53.33 | 9.95 | 5.4 | 8.62 | 16.22 | 8.79 | 10.87 | -0.39 | 4.88 | -11.43 | 9.56 | 5.87 | 8.51 | 0.00 | 0 | 0 |
| 24Q1 (18) | 13.74 | -17.48 | -48.42 | 0 | 0 | -100.0 | 0.57 | 0.0 | -30.49 | 0 | 0 | 0 | 3.84 | -13.12 | -17.6 | 1.71 | 92.13 | 20.42 | 1.14 | -29.19 | -23.49 | 6.18 | -26.05 | -21.08 | 3.32 | -2.35 | -37.71 | 0 | 0 | 0 | 1.88 | -6.93 | -67.47 | 0.23 | -4.17 | -4.17 | 8.22 | 0.0 | 4.45 | 5.17 | 0.0 | 15.92 | 0.3 | 0.0 | 15.38 | 9.44 | -22.37 | 18.59 | 14.91 | -15.43 | 17.59 | -0.41 | 10.87 | -64.0 | 9.03 | -22.82 | 17.12 | 0.00 | 0 | 0 |
| 23Q4 (17) | 16.65 | 2.71 | -39.94 | 0 | 0 | -100.0 | 0.57 | -32.94 | -21.92 | 0 | 0 | 0 | 4.42 | -15.49 | -12.65 | 0.89 | -58.02 | -9.18 | 1.61 | -15.71 | -24.41 | 8.35 | -12.91 | -29.24 | 3.4 | -15.63 | -35.24 | 0 | 0 | 0 | 2.02 | 7.45 | -65.23 | 0.24 | 0.0 | -4.0 | 8.22 | 0.74 | 4.71 | 5.17 | 0.0 | 15.92 | 0.3 | 0.0 | 15.38 | 12.16 | 7.8 | 26.01 | 17.63 | 5.25 | 22.69 | -0.46 | -31.43 | -53.33 | 11.7 | 7.04 | 25.13 | 0.00 | 0 | 0 |
| 23Q3 (16) | 16.21 | -8.78 | -35.95 | 0 | -100.0 | -100.0 | 0.85 | 1.19 | 3.66 | 0 | 0 | 0 | 5.23 | 5.44 | 4.18 | 2.12 | 8.72 | -20.9 | 1.91 | -11.16 | -1.55 | 9.59 | -12.1 | -16.73 | 4.03 | -17.42 | -22.94 | 0 | 0 | 0 | 1.88 | -64.66 | -67.42 | 0.24 | 0.0 | -7.69 | 8.16 | 3.03 | 4.08 | 5.17 | 0.0 | 15.92 | 0.3 | 0.0 | 15.38 | 11.28 | 23.14 | 31.78 | 16.75 | 14.49 | 26.13 | -0.35 | 0.0 | -34.62 | 10.93 | 24.06 | 31.69 | 0.00 | 0 | 0 |
| 23Q2 (15) | 17.77 | -33.3 | -16.34 | 1.38 | -84.19 | -85.08 | 0.84 | 2.44 | 86.67 | 0 | 0 | 0 | 4.96 | 6.44 | 15.62 | 1.95 | 37.32 | 16.07 | 2.15 | 44.3 | 9.14 | 10.91 | 39.39 | -11.53 | 4.88 | -8.44 | -4.31 | 0 | 0 | 0 | 5.32 | -7.96 | -10.44 | 0.24 | 0.0 | -14.29 | 7.92 | 0.64 | 2.06 | 5.17 | 15.92 | 15.92 | 0.3 | 15.38 | 15.38 | 9.16 | 15.08 | 57.12 | 14.63 | 15.38 | 38.67 | -0.35 | -40.0 | -16.67 | 8.81 | 14.27 | 59.31 | 0.00 | 0 | 0 |
| 23Q1 (14) | 26.64 | -3.9 | 13.8 | 8.73 | -12.08 | 8.45 | 0.82 | 12.33 | 272.73 | 0 | 0 | 0 | 4.66 | -7.91 | 26.98 | 1.42 | 44.9 | -10.13 | 1.49 | -30.05 | 12.03 | 7.83 | -33.69 | -8.69 | 5.33 | 1.52 | 13.4 | 0 | 0 | 0 | 5.78 | -0.52 | -3.34 | 0.24 | -4.0 | -7.69 | 7.87 | 0.25 | 1.42 | 4.46 | 0.0 | 9.58 | 0.26 | 0.0 | 0.0 | 7.96 | -17.51 | 75.33 | 12.68 | -11.76 | 42.95 | -0.25 | 16.67 | -92.31 | 7.71 | -17.54 | 74.83 | 0.00 | 0 | 0 |
| 22Q4 (13) | 27.72 | 9.52 | 36.89 | 9.93 | 5.41 | 70.91 | 0.73 | -10.98 | 812.5 | 0 | 0 | 0 | 5.06 | 0.8 | 31.09 | 0.98 | -63.43 | 2.08 | 2.13 | 9.79 | 66.41 | 11.81 | 2.49 | 39.1 | 5.25 | 0.38 | 38.16 | 0 | 0 | 0 | 5.81 | 0.69 | -2.02 | 0.25 | -3.85 | -7.41 | 7.85 | 0.13 | 1.16 | 4.46 | 0.0 | 9.58 | 0.26 | 0.0 | 0.0 | 9.65 | 12.73 | 60.57 | 14.37 | 8.21 | 38.97 | -0.3 | -15.38 | -15.38 | 9.35 | 12.65 | 62.61 | 0.00 | 0 | 0 |
| 22Q3 (12) | 25.31 | 19.16 | 43.48 | 9.42 | 1.84 | 123.75 | 0.82 | 82.22 | 0 | 0 | 0 | 0 | 5.02 | 17.02 | 20.96 | 2.68 | 59.52 | 141.44 | 1.94 | -1.52 | 41.61 | 11.52 | -6.61 | 20.75 | 5.23 | 2.55 | 59.45 | 0 | 0 | 0 | 5.77 | -2.86 | -0.17 | 0.26 | -7.14 | -3.7 | 7.84 | 1.03 | 1.03 | 4.46 | 0.0 | 9.58 | 0.26 | 0.0 | 0.0 | 8.56 | 46.83 | 70.18 | 13.28 | 25.88 | 41.73 | -0.26 | 13.33 | 0.0 | 8.3 | 50.09 | 74.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 21.24 | -9.27 | 42.26 | 9.25 | 14.91 | -0.11 | 0.45 | 104.55 | 0 | 0 | 0 | 0 | 4.29 | 16.89 | 12.01 | 1.68 | 6.33 | 76.84 | 1.97 | 48.12 | 38.73 | 12.34 | 43.85 | 18.4 | 5.1 | 8.51 | 77.7 | 0 | 0 | 0 | 5.94 | -0.67 | 106.25 | 0.28 | 7.69 | 7.69 | 7.76 | 0.0 | 6.89 | 4.46 | 9.58 | 18.62 | 0.26 | 0.0 | -16.13 | 5.83 | 28.41 | 40.14 | 10.55 | 18.94 | 28.19 | -0.3 | -130.77 | -87.5 | 5.53 | 25.4 | 38.25 | 0.00 | 0 | 0 |
| 22Q1 (10) | 23.41 | 15.6 | 77.35 | 8.05 | 38.55 | 116.98 | 0.22 | 175.0 | 0 | 0 | 0 | 0 | 3.67 | -4.92 | 13.27 | 1.58 | 64.58 | 88.1 | 1.33 | 3.91 | 15.65 | 8.58 | 1.03 | -1.95 | 4.7 | 23.68 | 78.03 | 0 | 0 | 0 | 5.98 | 0.84 | 107.64 | 0.26 | -3.7 | -3.7 | 7.76 | 0.0 | 6.89 | 4.07 | 0.0 | 8.24 | 0.26 | 0.0 | -16.13 | 4.54 | -24.46 | 41.88 | 8.87 | -14.22 | 22.01 | -0.13 | 50.0 | 50.0 | 4.41 | -23.3 | 50.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 20.25 | 14.8 | 48.35 | 5.81 | 38.0 | 11.95 | 0.08 | 0 | 0 | 0 | 0 | 0 | 3.86 | -6.99 | 22.93 | 0.96 | -13.51 | 6.67 | 1.28 | -6.57 | 15.32 | 8.49 | -11.03 | -7.01 | 3.8 | 15.85 | 47.29 | 0 | 0 | 0 | 5.93 | 2.6 | 120.45 | 0.27 | 0.0 | 17.39 | 7.76 | 0.0 | 6.89 | 4.07 | 0.0 | 8.24 | 0.26 | 0.0 | -16.13 | 6.01 | 19.48 | 23.92 | 10.34 | 10.35 | 15.92 | -0.26 | 0.0 | 0.0 | 5.75 | 20.55 | 25.27 | 0.00 | 0 | 0 |
| 21Q3 (8) | 17.64 | 18.15 | 29.9 | 4.21 | -54.54 | -32.53 | 0 | 0 | 0 | 0 | 0 | 0 | 4.15 | 8.36 | 21.35 | 1.11 | 16.84 | 26.14 | 1.37 | -3.52 | 44.21 | 9.54 | -8.43 | 18.1 | 3.28 | 14.29 | 25.19 | 0 | 0 | 0 | 5.78 | 100.69 | 147.01 | 0.27 | 3.85 | 17.39 | 7.76 | 6.89 | 6.89 | 4.07 | 8.24 | 8.24 | 0.26 | -16.13 | -16.13 | 5.03 | 20.91 | 27.02 | 9.37 | 13.85 | 16.69 | -0.26 | -62.5 | 27.78 | 4.77 | 19.25 | 32.5 | 0.00 | 0 | 0 |
| 21Q2 (7) | 14.93 | 13.11 | -7.09 | 9.26 | 149.6 | -2.01 | 0 | 0 | 0 | 0 | 0 | 0 | 3.83 | 18.21 | 14.33 | 0.95 | 13.1 | 13.1 | 1.42 | 23.48 | 22.41 | 10.42 | 19.13 | 0 | 2.87 | 8.71 | 16.19 | 0 | 0 | 0 | 2.88 | 0.0 | 23.08 | 0.26 | -3.7 | 18.18 | 7.26 | 0.0 | 0.0 | 3.76 | 0.0 | 0 | 0.31 | 0.0 | 0 | 4.16 | 30.0 | 0 | 8.23 | 13.2 | 15.1 | -0.16 | 38.46 | 58.97 | 4.0 | 36.05 | 1125.64 | 0.00 | 0 | 0 |
| 21Q1 (6) | 13.2 | -3.3 | -14.29 | 3.71 | -28.52 | -51.76 | 0 | 0 | 0 | 0 | 0 | 0 | 3.24 | 3.18 | 44.0 | 0.84 | -6.67 | 58.49 | 1.15 | 3.6 | 25.0 | 8.75 | -4.2 | 0 | 2.64 | 2.33 | 3.12 | 0 | 0 | -100.0 | 2.88 | 7.06 | 23.08 | 0.27 | 17.39 | 35.0 | 7.26 | 0.0 | 0.0 | 3.76 | 0.0 | 0 | 0.31 | 0.0 | 0 | 3.2 | -34.02 | 0 | 7.27 | -18.5 | 15.21 | -0.26 | 0.0 | 31.58 | 2.94 | -35.95 | 873.68 | 0.00 | 0 | 0 |
| 20Q4 (5) | 13.65 | 0.52 | -17.02 | 5.19 | -16.83 | -41.29 | 0 | 0 | 0 | 0 | 0 | 0 | 3.14 | -8.19 | 14.6 | 0.9 | 2.27 | 172.73 | 1.11 | 16.84 | 42.31 | 9.13 | 13.0 | 0 | 2.58 | -1.53 | -5.15 | 0 | 0 | -100.0 | 2.69 | 14.96 | 34.5 | 0.23 | 0.0 | 21.05 | 7.26 | 0.0 | 0.0 | 3.76 | 0.0 | 10.91 | 0.31 | 0.0 | 40.91 | 4.85 | 22.47 | -3.58 | 8.92 | 11.08 | 3.12 | -0.26 | 27.78 | 16.13 | 4.59 | 27.5 | -2.75 | 0.00 | 0 | 0 |
| 20Q3 (4) | 13.58 | -15.49 | 0.0 | 6.24 | -33.97 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.42 | 2.09 | 0.0 | 0.88 | 4.76 | 0.0 | 0.95 | -18.1 | 0.0 | 8.08 | 0 | 0.0 | 2.62 | 6.07 | 0.0 | 0 | 0 | 0.0 | 2.34 | 0.0 | 0.0 | 0.23 | 4.55 | 0.0 | 7.26 | 0.0 | 0.0 | 3.76 | 0 | 0.0 | 0.31 | 0 | 0.0 | 3.96 | 0 | 0.0 | 8.03 | 12.31 | 0.0 | -0.36 | 7.69 | 0.0 | 3.6 | 1023.08 | 0.0 | 0.00 | 0 | 0.0 |
