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) | 7.59 | -13.16 | 0.8 | 11.11 | 1.06 | -59.39 | 0 | 0 | 32.57 | -15.25 | 4.09 | -52.5 | 5.74 | 8.1 | 17.62 | 27.55 | 0.26 | -51.85 | 0 | 0 | 31.74 | -30.85 | 8.05 | -6.61 | 13.0 | 16.59 | 7.36 | 13.23 | 0.66 | -37.74 | 4.63 | -50.59 | 12.65 | -25.28 | -1.16 | 0 | 3.47 | -60.16 | 0.05 | -29.94 |
| 2022 (9) | 8.74 | 9.8 | 0.72 | 63.64 | 2.61 | 196.59 | 0 | 0 | 38.43 | 14.58 | 8.61 | -8.89 | 5.31 | 4.12 | 13.82 | -9.13 | 0.54 | -30.77 | 0 | 0 | 45.9 | 9.26 | 8.62 | 3.73 | 11.15 | 0.0 | 6.5 | 17.12 | 1.06 | 19.1 | 9.37 | -13.16 | 16.93 | -1.8 | -0.66 | 0 | 8.71 | -10.48 | 0.07 | 122.1 |
| 2021 (8) | 7.96 | -15.32 | 0.44 | -82.4 | 0.88 | 31.34 | 0 | 0 | 33.54 | 15.38 | 9.45 | -4.93 | 5.1 | 32.12 | 15.21 | 14.52 | 0.78 | 143.75 | 0 | 0 | 42.01 | 54.05 | 8.31 | -6.94 | 11.15 | 0.0 | 5.55 | 21.71 | 0.89 | -25.21 | 10.79 | -3.4 | 17.24 | 1.83 | -1.06 | 0 | 9.73 | -5.35 | 0.03 | 44.3 |
| 2020 (7) | 9.4 | 49.68 | 2.5 | 140.38 | 0.67 | 1575.0 | 0 | 0 | 29.07 | 10.95 | 9.94 | 0.1 | 3.86 | 47.33 | 13.28 | 32.78 | 0.32 | 3.23 | 0 | 0 | 27.27 | 138.58 | 8.93 | 210.07 | 11.15 | 0.0 | 4.56 | 27.73 | 1.19 | 133.33 | 11.17 | -5.9 | 16.93 | 6.21 | -0.89 | 0 | 10.28 | -3.75 | 0.02 | 0 |
| 2019 (6) | 6.28 | -12.04 | 1.04 | -83.85 | 0.04 | -42.86 | 0 | 0 | 26.2 | 18.77 | 9.93 | 20.66 | 2.62 | 0.38 | 10.00 | -15.48 | 0.31 | -41.51 | 0 | 0 | 11.43 | 1293.9 | 2.88 | -11.93 | 11.15 | 0.0 | 3.57 | 29.82 | 0.51 | 121.74 | 11.87 | 15.69 | 15.94 | 20.39 | -1.19 | 0 | 10.68 | 9.54 | 0.00 | 0 |
| 2018 (5) | 7.14 | -19.59 | 6.44 | 0 | 0.07 | 133.33 | 0 | 0 | 22.06 | 15.86 | 8.23 | 4.97 | 2.61 | 28.57 | 11.83 | 10.97 | 0.53 | -11.67 | 0 | 0 | 0.82 | 105.0 | 3.27 | -5.76 | 11.15 | 0.0 | 2.75 | 40.31 | 0.23 | 53.33 | 10.26 | 7.1 | 13.24 | 13.26 | -0.51 | 0 | 9.75 | 4.28 | 0.00 | 0 |
| 2017 (4) | 8.88 | -7.79 | 0 | 0 | 0.03 | -97.39 | 0 | 0 | 19.04 | 4.85 | 7.84 | 27.69 | 2.03 | -19.76 | 10.66 | -23.47 | 0.6 | 122.22 | 0 | 0 | 0.4 | 17.65 | 3.47 | -8.2 | 11.15 | 0.0 | 1.96 | 45.19 | 0.15 | 0 | 9.58 | 26.55 | 11.69 | 31.05 | -0.23 | 0 | 9.35 | 26.01 | 0.00 | 0 |
| 2016 (3) | 9.63 | 99.38 | 0.68 | 1033.33 | 1.15 | 16.16 | 0 | 0 | 18.16 | 11.75 | 6.14 | 19.46 | 2.53 | -6.99 | 13.93 | -16.77 | 0.27 | -50.91 | 0 | 0 | 0.34 | -33.33 | 3.78 | -9.35 | 11.15 | 0.0 | 1.35 | 60.71 | 0 | 0 | 7.57 | 29.18 | 8.92 | 33.13 | -0.15 | 0 | 7.42 | 22.44 | 0.00 | 0 |
| 2015 (2) | 4.83 | 22.59 | 0.06 | -86.05 | 0.99 | -57.14 | 0 | 0 | 16.25 | 30.42 | 5.14 | 69.08 | 2.72 | 7.51 | 16.74 | -17.56 | 0.55 | 41.03 | 0 | 0 | 0.51 | -91.25 | 4.17 | -8.75 | 11.15 | 11.5 | 0.84 | 58.49 | 0 | 0 | 5.86 | 74.93 | 6.7 | 72.68 | 0.2 | -25.93 | 6.06 | 67.4 | 0.00 | 0 |
| 2014 (1) | 3.94 | 175.52 | 0.43 | 0 | 2.31 | 41.72 | 0 | 0 | 12.46 | 13.69 | 3.04 | 14.29 | 2.53 | 18.22 | 20.30 | 3.99 | 0.39 | 34.48 | 0 | 0 | 5.83 | -19.81 | 4.57 | -5.77 | 10.0 | 0.0 | 0.53 | 96.3 | 0 | 0 | 3.35 | 26.42 | 3.88 | 33.33 | 0.27 | 68.75 | 3.62 | 28.83 | 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) | 8.86 | -14.97 | 72.37 | 0.67 | 0.0 | 28.85 | 6.55 | 155.86 | 108.6 | 0 | 0 | 0 | 9.89 | 4.21 | 24.87 | 1.57 | 19.85 | 22.66 | 6.42 | 14.64 | 4.9 | 18.16 | 8.25 | 0.72 | 0.26 | -3.7 | 4.0 | 0 | 0 | 0 | 26.8 | -7.14 | -0.63 | 7.76 | -1.4 | -6.05 | 13.0 | 0.0 | 0.0 | 7.77 | 0.0 | 5.57 | 1.16 | 0.0 | 75.76 | 3.58 | 79.0 | 0.0 | 12.5 | 14.36 | 7.76 | 0 | 100.0 | 100.0 | 3.58 | 130.97 | 20.95 | 0.08 | 3.12 | 62.03 |
| 24Q2 (19) | 10.42 | 71.66 | -55.43 | 0.67 | -69.68 | -85.74 | 2.56 | 0.0 | -37.71 | 0 | 0 | 0 | 9.49 | 24.38 | 18.48 | 1.31 | 118.33 | 211.9 | 5.6 | 1.82 | 5.46 | 16.78 | -2.7 | 10.96 | 0.27 | 8.0 | 22.73 | 0 | 0 | 0 | 28.86 | 6.81 | -33.73 | 7.87 | -1.62 | -4.02 | 13.0 | 0.0 | -53.9 | 7.77 | 5.57 | 5.57 | 1.16 | 75.76 | 75.76 | 2.0 | 25.79 | -13.42 | 10.93 | 13.74 | 5.81 | -0.45 | 32.84 | 68.97 | 1.55 | 68.48 | 80.23 | 0.08 | 40.21 | 38.58 |
| 24Q1 (18) | 6.07 | -20.03 | -19.92 | 2.21 | 176.25 | 211.27 | 2.56 | 141.51 | -23.81 | 0 | 0 | 0 | 7.63 | -8.51 | -7.96 | 0.6 | -42.86 | -55.22 | 5.5 | -4.18 | 12.94 | 17.24 | -2.2 | 29.36 | 0.25 | -3.85 | -16.67 | 0 | 0 | 0 | 27.02 | -14.87 | -39.58 | 8.0 | -0.62 | -6.1 | 13.0 | 0.0 | 16.59 | 7.36 | 0.0 | 13.23 | 0.66 | 0.0 | -37.74 | 1.59 | -65.66 | -85.14 | 9.61 | -24.03 | -47.4 | -0.67 | 42.24 | -31.37 | 0.92 | -73.49 | -90.97 | 0.05 | 10.27 | -20.92 |
| 23Q4 (17) | 7.59 | 47.67 | -13.16 | 0.8 | 53.85 | 11.11 | 1.06 | -66.24 | -59.39 | 0 | 0 | 0 | 8.34 | 5.3 | -14.2 | 1.05 | -17.97 | -40.0 | 5.74 | -6.21 | 8.1 | 17.63 | -2.23 | 27.59 | 0.26 | 4.0 | -51.85 | 0 | 0 | 0 | 31.74 | 17.69 | -30.85 | 8.05 | -2.54 | -6.61 | 13.0 | 0.0 | 16.59 | 7.36 | 0.0 | 13.23 | 0.66 | 0.0 | -37.74 | 4.63 | 29.33 | -50.59 | 12.65 | 9.05 | -25.28 | -1.16 | -87.1 | -75.76 | 3.47 | 17.23 | -60.16 | 0.05 | 1.63 | -29.94 |
| 23Q3 (16) | 5.14 | -78.02 | -28.81 | 0.52 | -88.94 | -26.76 | 3.14 | -23.6 | 89.16 | 0 | 0 | 0 | 7.92 | -1.12 | -12.97 | 1.28 | 204.76 | -32.28 | 6.12 | 15.25 | 8.32 | 18.03 | 19.26 | 20.8 | 0.25 | 13.64 | -62.12 | 0 | 0 | 0 | 26.97 | -38.07 | -43.91 | 8.26 | 0.73 | -6.77 | 13.0 | -53.9 | 16.59 | 7.36 | 0.0 | 13.23 | 0.66 | 0.0 | -37.74 | 3.58 | 54.98 | -53.02 | 11.6 | 12.29 | -23.58 | -0.62 | 57.24 | -148.0 | 2.96 | 244.19 | -59.84 | 0.05 | -11.8 | -33.5 |
| 23Q2 (15) | 23.38 | 208.44 | 233.05 | 4.7 | 561.97 | 879.17 | 4.11 | 22.32 | 10.78 | 0 | 0 | 0 | 8.01 | -3.38 | -15.06 | 0.42 | -68.66 | -78.57 | 5.31 | 9.03 | -5.01 | 15.12 | 13.44 | -0.06 | 0.22 | -26.67 | -63.33 | 0 | 0 | 0 | 43.55 | -2.62 | 11.58 | 8.2 | -3.76 | -8.69 | 28.2 | 152.91 | 152.91 | 7.36 | 13.23 | 13.23 | 0.66 | -37.74 | -37.74 | 2.31 | -78.41 | -59.69 | 10.33 | -43.46 | -22.33 | -1.45 | -184.31 | -215.22 | 0.86 | -91.56 | -83.68 | 0.05 | -20.0 | 60.46 |
| 23Q1 (14) | 7.58 | -13.27 | 20.13 | 0.71 | -1.39 | 65.12 | 3.36 | 28.74 | 6.33 | 0 | 0 | 0 | 8.29 | -14.71 | -18.57 | 1.34 | -23.43 | -55.63 | 4.87 | -8.29 | -30.13 | 13.33 | -3.54 | -31.54 | 0.3 | -44.44 | -45.45 | 0 | 0 | 0 | 44.72 | -2.57 | 12.14 | 8.52 | -1.16 | -7.79 | 11.15 | 0.0 | 0.0 | 6.5 | 0.0 | 17.12 | 1.06 | 0.0 | 19.1 | 10.7 | 14.19 | -22.52 | 18.27 | 7.91 | -9.82 | -0.51 | 22.73 | -2450.0 | 10.19 | 16.99 | -26.11 | 0.07 | -2.3 | 141.51 |
| 22Q4 (13) | 8.74 | 21.05 | 9.8 | 0.72 | 1.41 | 63.64 | 2.61 | 57.23 | 196.59 | 0 | 0 | 0 | 9.72 | 6.81 | 6.35 | 1.75 | -7.41 | -36.36 | 5.31 | -6.02 | 4.12 | 13.82 | -7.44 | -9.13 | 0.54 | -18.18 | -30.77 | 0 | 0 | 0 | 45.9 | -4.53 | 9.26 | 8.62 | -2.71 | 3.73 | 11.15 | 0.0 | 0.0 | 6.5 | 0.0 | 17.12 | 1.06 | 0.0 | 19.1 | 9.37 | 22.97 | -13.16 | 16.93 | 11.53 | -1.8 | -0.66 | -164.0 | 37.74 | 8.71 | 18.18 | -10.48 | 0.07 | -3.55 | 122.1 |
| 22Q3 (12) | 7.22 | 2.85 | -15.95 | 0.71 | 47.92 | -11.25 | 1.66 | -55.26 | 5433.33 | 0 | 0 | 0 | 9.1 | -3.5 | 10.98 | 1.89 | -3.57 | -14.09 | 5.65 | 1.07 | 35.49 | 14.93 | -1.33 | 16.13 | 0.66 | 10.0 | 17.86 | 0 | 0 | 0 | 48.08 | 23.19 | 12.15 | 8.86 | -1.34 | 5.48 | 11.15 | 0.0 | 0.0 | 6.5 | 0.0 | 17.12 | 1.06 | 0.0 | 19.1 | 7.62 | 32.98 | -5.22 | 15.18 | 14.14 | 4.76 | -0.25 | 45.65 | 80.92 | 7.37 | 39.85 | 9.51 | 0.07 | 112.82 | 230.24 |
| 22Q2 (11) | 7.02 | 11.25 | -29.73 | 0.48 | 11.63 | -88.15 | 3.71 | 17.41 | 94.24 | 0 | 0 | 0 | 9.43 | -7.37 | 13.89 | 1.96 | -35.1 | -15.88 | 5.59 | -19.8 | 28.21 | 15.13 | -22.3 | 10.17 | 0.6 | 9.09 | 15.38 | 0 | 0 | 0 | 39.03 | -2.13 | 39.39 | 8.98 | -2.81 | 3.94 | 11.15 | 0.0 | 0.0 | 6.5 | 17.12 | 17.12 | 1.06 | 19.1 | 19.1 | 5.73 | -58.51 | -2.05 | 13.3 | -34.35 | 8.22 | -0.46 | -2200.0 | 61.98 | 5.27 | -61.78 | 13.58 | 0.03 | 20.42 | 37.97 |
| 22Q1 (10) | 6.31 | -20.73 | -22.29 | 0.43 | -2.27 | -71.52 | 3.16 | 259.09 | 144.96 | 0 | 0 | 0 | 10.18 | 11.38 | 28.54 | 3.02 | 9.82 | 39.17 | 6.97 | 36.67 | 62.47 | 19.47 | 28.04 | 37.6 | 0.55 | -29.49 | 57.14 | 0 | 0 | 0 | 39.88 | -5.07 | 39.25 | 9.24 | 11.19 | 5.12 | 11.15 | 0.0 | 0.0 | 5.55 | 0.0 | 21.71 | 0.89 | 0.0 | -25.21 | 13.81 | 27.99 | 3.52 | 20.26 | 17.52 | 6.07 | -0.02 | 98.11 | 98.1 | 13.79 | 41.73 | 12.21 | 0.03 | -10.15 | 41.64 |
| 21Q4 (9) | 7.96 | -7.33 | -15.32 | 0.44 | -45.0 | -82.4 | 0.88 | 2833.33 | 31.34 | 0 | 0 | 0 | 9.14 | 11.46 | 13.68 | 2.75 | 25.0 | -4.84 | 5.1 | 22.3 | 32.12 | 15.21 | 18.29 | 14.52 | 0.78 | 39.29 | 143.75 | 0 | 0 | 0 | 42.01 | -2.01 | 54.05 | 8.31 | -1.07 | -6.94 | 11.15 | 0.0 | 0.0 | 5.55 | 0.0 | 21.71 | 0.89 | 0.0 | -25.21 | 10.79 | 34.2 | -3.4 | 17.24 | 18.98 | 1.83 | -1.06 | 19.08 | -19.1 | 9.73 | 44.58 | -5.35 | 0.03 | 43.42 | 44.3 |
| 21Q3 (8) | 8.59 | -14.01 | 188.26 | 0.8 | -80.25 | 60.0 | 0.03 | -98.43 | -25.0 | 0 | 0 | 0 | 8.2 | -0.97 | 9.19 | 2.2 | -5.58 | -10.93 | 4.17 | -4.36 | 28.7 | 12.85 | -6.39 | 11.6 | 0.56 | 7.69 | 40.0 | 0 | 0 | 0 | 42.87 | 53.11 | 53.66 | 8.4 | -2.78 | 220.61 | 11.15 | 0.0 | 0.0 | 5.55 | 0.0 | 21.71 | 0.89 | 0.0 | -25.21 | 8.04 | 37.44 | -3.37 | 14.49 | 17.9 | 2.99 | -1.31 | -8.26 | 1.5 | 6.73 | 45.04 | -3.72 | 0.02 | -11.09 | 0 |
| 21Q2 (7) | 9.99 | 23.03 | 74.35 | 4.05 | 168.21 | 15.06 | 1.91 | 48.06 | 4675.0 | 0 | 0 | 0 | 8.28 | 4.55 | 20.88 | 2.33 | 7.37 | 1.75 | 4.36 | 1.63 | 94.64 | 13.73 | -2.95 | 0 | 0.52 | 48.57 | 62.5 | 0 | 0 | 0 | 28.0 | -2.23 | 145.4 | 8.64 | -1.71 | 218.82 | 11.15 | 0.0 | 0.0 | 5.55 | 21.71 | 21.71 | 0.89 | -25.21 | -25.21 | 5.85 | -56.15 | 0.17 | 12.29 | -35.65 | 5.95 | -1.21 | -15.24 | 25.77 | 4.64 | -62.25 | 10.21 | 0.02 | 23.62 | 0 |
| 21Q1 (6) | 8.12 | -13.62 | 14.04 | 1.51 | -39.6 | 42.45 | 1.29 | 92.54 | 3125.0 | 0 | 0 | 0 | 7.92 | -1.49 | 18.74 | 2.17 | -24.91 | -5.24 | 4.29 | 11.14 | 53.76 | 14.15 | 6.56 | 0 | 0.35 | 9.38 | 6.06 | 0 | 0 | 0 | 28.64 | 5.02 | 150.79 | 8.79 | -1.57 | 213.93 | 11.15 | 0.0 | 0.0 | 4.56 | 0.0 | 27.73 | 1.19 | 0.0 | 133.33 | 13.34 | 19.43 | -5.79 | 19.1 | 12.82 | 4.77 | -1.05 | -17.98 | 24.46 | 12.29 | 19.55 | -3.76 | 0.02 | -8.46 | 0 |
| 20Q4 (5) | 9.4 | 215.44 | 49.68 | 2.5 | 400.0 | 140.38 | 0.67 | 1575.0 | 1575.0 | 0 | 0 | 0 | 8.04 | 7.06 | 13.24 | 2.89 | 17.0 | 8.65 | 3.86 | 19.14 | 47.33 | 13.28 | 15.28 | 0 | 0.32 | -20.0 | 3.23 | 0 | 0 | 0 | 27.27 | -2.26 | 138.58 | 8.93 | 240.84 | 210.07 | 11.15 | 0.0 | 0.0 | 4.56 | 0.0 | 27.73 | 1.19 | 0.0 | 133.33 | 11.17 | 34.25 | -5.9 | 16.93 | 20.33 | 6.21 | -0.89 | 33.08 | 25.21 | 10.28 | 47.07 | -3.75 | 0.02 | 0 | 0 |
| 20Q3 (4) | 2.98 | -47.99 | 0.0 | 0.5 | -85.8 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.51 | 9.64 | 0.0 | 2.47 | 7.86 | 0.0 | 3.24 | 44.64 | 0.0 | 11.52 | 0 | 0.0 | 0.4 | 25.0 | 0.0 | 0 | 0 | 0.0 | 27.9 | 144.52 | 0.0 | 2.62 | -3.32 | 0.0 | 11.15 | 0.0 | 0.0 | 4.56 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 8.32 | 42.47 | 0.0 | 14.07 | 21.29 | 0.0 | -1.33 | 18.4 | 0.0 | 6.99 | 66.03 | 0.0 | 0.00 | 0 | 0.0 |
