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) | 5.89 | -34.7 | 2.35 | -38.16 | 4.07 | 167.76 | 0 | 0 | 23.21 | -0.77 | 2.85 | 9.62 | 4.87 | 22.98 | 20.98 | 23.93 | 0 | 0 | 7.12 | -0.14 | 54.24 | 20.51 | 6.0 | -3.54 | 8.77 | 0.0 | 2.81 | 10.2 | 0.02 | 0.0 | 12.56 | 3.72 | 15.39 | 4.84 | -0.02 | 0 | 12.54 | 3.72 | 0.26 | 10.81 |
| 2022 (9) | 9.02 | -7.96 | 3.8 | -9.52 | 1.52 | -46.67 | 0 | 0 | 23.39 | -4.49 | 2.6 | -54.86 | 3.96 | -0.25 | 16.93 | 4.44 | 0 | 0 | 7.13 | -0.14 | 45.01 | 21.85 | 6.22 | -5.76 | 8.77 | 8.14 | 2.55 | 28.79 | 0.02 | 0.0 | 12.11 | -3.27 | 14.68 | 1.1 | -0.02 | 0 | 12.09 | -3.28 | 0.24 | 4.39 |
| 2021 (8) | 9.8 | 171.47 | 4.2 | 24.63 | 2.85 | -44.87 | 0 | 0 | 24.49 | 28.69 | 5.76 | 159.46 | 3.97 | 48.13 | 16.21 | 15.11 | 0 | 0 | 7.14 | 183.33 | 36.94 | 63.16 | 6.6 | -5.31 | 8.11 | 0.0 | 1.98 | 13.14 | 0.02 | 0.0 | 12.52 | 52.5 | 14.52 | 45.49 | -0.02 | 0 | 12.5 | 52.63 | 0.23 | 32.91 |
| 2020 (7) | 3.61 | 26.22 | 3.37 | 159.23 | 5.17 | 37.5 | 0 | 0 | 19.03 | 3.76 | 2.22 | 42.31 | 2.68 | -27.17 | 14.08 | -29.81 | 0 | 0 | 2.52 | -8.7 | 22.64 | -2.12 | 6.97 | -3.06 | 8.11 | 0.0 | 1.75 | 9.38 | 0.02 | 0.0 | 8.21 | 16.79 | 9.98 | 15.38 | -0.02 | 0 | 8.19 | 16.83 | 0.17 | -7.79 |
| 2019 (6) | 2.86 | 42.29 | 1.3 | -28.96 | 3.76 | 4.44 | 0 | 0 | 18.34 | 11.15 | 1.56 | 5.41 | 3.68 | 14.29 | 20.07 | 2.82 | 0 | 0 | 2.76 | -0.36 | 23.13 | 20.53 | 7.19 | 5.27 | 8.11 | 0.0 | 1.6 | 10.34 | 0.02 | 0 | 7.03 | 8.99 | 8.65 | 9.49 | -0.02 | 0 | 7.01 | 9.02 | 0.19 | 38.18 |
| 2018 (5) | 2.01 | -34.53 | 1.83 | 22.0 | 3.6 | -45.86 | 0 | 0 | 16.5 | 6.38 | 1.48 | 8.03 | 3.22 | 14.59 | 19.52 | 7.72 | 0 | 0 | 2.77 | 0.0 | 19.19 | 15.46 | 6.83 | -4.74 | 8.11 | 10.49 | 1.45 | 10.69 | 0 | 0 | 6.45 | 9.51 | 7.9 | 9.72 | -0.02 | 0 | 6.43 | 9.17 | 0.14 | -6.68 |
| 2017 (4) | 3.07 | 13.7 | 1.5 | -25.0 | 6.65 | 33.0 | 0 | 0 | 15.51 | 2.04 | 1.37 | -20.35 | 2.81 | 26.01 | 18.12 | 23.49 | 0 | 0 | 2.77 | -0.36 | 16.62 | -8.08 | 7.17 | -4.65 | 7.34 | 0.0 | 1.31 | 14.91 | 0 | 0 | 5.89 | 5.37 | 7.2 | 6.98 | 0 | 0 | 5.89 | 5.37 | 0.14 | -17.43 |
| 2016 (3) | 2.7 | 114.29 | 2.0 | 166.67 | 5.0 | 46.63 | 0 | 0 | 15.2 | -0.65 | 1.72 | -8.02 | 2.23 | -24.41 | 14.67 | -23.91 | 0 | 0 | 2.78 | -0.36 | 18.08 | 10.78 | 7.52 | -4.81 | 7.34 | 13.98 | 1.14 | 20.0 | 0 | 0 | 5.59 | 15.73 | 6.73 | 16.44 | 0 | 0 | 5.59 | 15.73 | 0.18 | -9.13 |
| 2015 (2) | 1.26 | 14.55 | 0.75 | -50.0 | 3.41 | 39.75 | 0 | 0 | 15.3 | 18.24 | 1.87 | 156.16 | 2.95 | -9.23 | 19.28 | -23.23 | 0 | 0 | 2.79 | 9.41 | 16.32 | 19.65 | 7.9 | -4.24 | 6.44 | 0.0 | 0.95 | 7.95 | 0 | 0 | 4.83 | 42.06 | 5.78 | 35.05 | 0 | 0 | 4.83 | 42.06 | 0.19 | -2.7 |
| 2014 (1) | 1.1 | 42.86 | 1.5 | 2.04 | 2.44 | 4.72 | 0 | 0 | 12.94 | 21.62 | 0.73 | -20.65 | 3.25 | 26.95 | 25.12 | 4.39 | 0 | 0 | 2.55 | 0 | 13.64 | 25.6 | 8.25 | 41150.0 | 6.44 | 13.98 | 0.88 | 11.39 | 0 | 0 | 3.4 | -20.37 | 4.28 | -15.42 | 0 | 0 | 3.4 | -17.68 | 0.20 | -21.84 |
| 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) | 6.35 | -28.81 | 2.92 | 9.0 | 106.9 | 153.52 | 11.89 | 3.84 | 257.06 | 0 | 0 | 0 | 7.4 | -3.14 | 30.28 | 0.83 | -20.19 | 48.21 | 3.99 | -11.53 | 13.03 | 14.09 | -16.91 | -12.68 | 0 | 0 | 0 | 5.35 | 0.0 | -24.86 | 46.43 | -7.33 | -7.03 | 5.69 | -1.73 | -5.32 | 8.88 | 1.25 | 1.25 | 3.1 | 0.0 | 10.32 | 0.02 | 0.0 | 0.0 | 12.51 | 7.01 | 7.57 | 15.64 | 5.6 | 8.16 | -0.02 | 0 | 33.33 | 12.49 | 6.84 | 7.67 | 0.27 | -2.46 | 2.76 |
| 24Q2 (19) | 8.92 | 31.56 | 7.6 | 4.35 | 10.13 | 35.94 | 11.45 | 0.7 | 240.77 | 0 | 0 | 0 | 7.64 | 22.24 | 43.61 | 1.04 | 82.46 | 96.23 | 4.51 | 6.12 | 41.38 | 16.96 | -3.14 | 20.8 | 0 | 0 | 0 | 5.35 | -0.19 | -24.86 | 50.1 | 2.2 | 7.33 | 5.79 | -1.86 | -4.93 | 8.77 | 0.0 | 0.0 | 3.1 | 10.32 | 10.32 | 0.02 | 0.0 | 0.0 | 11.69 | -10.97 | 6.08 | 14.81 | -7.26 | 6.85 | 0 | 100.0 | 100.0 | 11.69 | -10.83 | 6.27 | 0.28 | 5.25 | 3.71 |
| 24Q1 (18) | 6.78 | 15.11 | -30.18 | 3.95 | 68.09 | 3.95 | 11.37 | 179.36 | 284.12 | 0 | 0 | 0 | 6.25 | -10.97 | 20.66 | 0.57 | -38.04 | -32.14 | 4.25 | -12.73 | 32.4 | 17.51 | -16.58 | 26.34 | 0 | 0 | 0 | 5.36 | -24.72 | -24.82 | 49.02 | -9.62 | 6.8 | 5.9 | -1.67 | -3.44 | 8.77 | 0.0 | 0.0 | 2.81 | 0.0 | 10.2 | 0.02 | 0.0 | 0.0 | 13.13 | 4.54 | 1.47 | 15.97 | 3.77 | 2.97 | -0.02 | 0.0 | 0.0 | 13.11 | 4.55 | 1.47 | 0.26 | -0.26 | 1.81 |
| 23Q4 (17) | 5.89 | -4.54 | -34.7 | 2.35 | -33.8 | -38.16 | 4.07 | 22.22 | 167.76 | 0 | 0 | 0 | 7.02 | 23.59 | 23.37 | 0.92 | 64.29 | 39.39 | 4.87 | 37.96 | 22.98 | 20.99 | 30.05 | 23.99 | 0 | 0 | 0 | 7.12 | 0.0 | -0.14 | 54.24 | 8.61 | 20.51 | 6.0 | -0.17 | -3.54 | 8.77 | 0.0 | 0.0 | 2.81 | 0.0 | 10.2 | 0.02 | 0.0 | 0.0 | 12.56 | 8.0 | 3.72 | 15.39 | 6.43 | 4.84 | -0.02 | 33.33 | 0.0 | 12.54 | 8.1 | 3.72 | 0.26 | 0.36 | 10.81 |
| 23Q3 (16) | 6.17 | -25.57 | -28.26 | 3.55 | 10.94 | -16.47 | 3.33 | -0.89 | 117.65 | 0 | 0 | 0 | 5.68 | 6.77 | -13.02 | 0.56 | 5.66 | -53.72 | 3.53 | 10.66 | -14.32 | 16.14 | 14.96 | -5.66 | 0 | 0 | 0 | 7.12 | 0.0 | -0.14 | 49.94 | 6.98 | 16.22 | 6.01 | -1.31 | -4.45 | 8.77 | 0.0 | 0.0 | 2.81 | 0.0 | 10.2 | 0.02 | 0.0 | 0.0 | 11.63 | 5.54 | 1.75 | 14.46 | 4.33 | 3.29 | -0.03 | -50.0 | -50.0 | 11.6 | 5.45 | 1.67 | 0.26 | -1.56 | 8.97 |
| 23Q2 (15) | 8.29 | -14.62 | -6.75 | 3.2 | -15.79 | -13.51 | 3.36 | 13.51 | 87.71 | 0 | 0 | 0 | 5.32 | 2.7 | -7.64 | 0.53 | -36.9 | 488.89 | 3.19 | -0.62 | -21.23 | 14.04 | 1.3 | -12.88 | 0 | 0 | 0 | 7.12 | -0.14 | -0.28 | 46.68 | 1.7 | 14.27 | 6.09 | -0.33 | -4.69 | 8.77 | 0.0 | 0.0 | 2.81 | 10.2 | 10.2 | 0.02 | 0.0 | 0.0 | 11.02 | -14.84 | 7.83 | 13.86 | -10.64 | 8.37 | -0.02 | 0.0 | 0.0 | 11.0 | -14.86 | 7.84 | 0.27 | 3.32 | 7.56 |
| 23Q1 (14) | 9.71 | 7.65 | -5.54 | 3.8 | 0.0 | 2.7 | 2.96 | 94.74 | 111.43 | 0 | 0 | 0 | 5.18 | -8.96 | -4.25 | 0.84 | 27.27 | 31.25 | 3.21 | -18.94 | -6.69 | 13.86 | -18.13 | 0.73 | 0 | 0 | 0 | 7.13 | 0.0 | -0.14 | 45.9 | 1.98 | 20.35 | 6.11 | -1.77 | -5.86 | 8.77 | 0.0 | 0.0 | 2.55 | 0.0 | 28.79 | 0.02 | 0.0 | 0.0 | 12.94 | 6.85 | -1.67 | 15.51 | 5.65 | 2.38 | -0.02 | 0.0 | 0.0 | 12.92 | 6.87 | -1.67 | 0.26 | 8.55 | 7.9 |
| 22Q4 (13) | 9.02 | 4.88 | -7.96 | 3.8 | -10.59 | -9.52 | 1.52 | -0.65 | -46.67 | 0 | 0 | 0 | 5.69 | -12.86 | -10.82 | 0.66 | -45.45 | -7.04 | 3.96 | -3.88 | -0.25 | 16.93 | -1.05 | 4.44 | 0 | 0 | 0 | 7.13 | 0.0 | -0.14 | 45.01 | 4.75 | 21.85 | 6.22 | -1.11 | -5.76 | 8.77 | 0.0 | 8.14 | 2.55 | 0.0 | 28.79 | 0.02 | 0.0 | 0.0 | 12.11 | 5.95 | -3.27 | 14.68 | 4.86 | 1.1 | -0.02 | 0.0 | 0.0 | 12.09 | 5.96 | -3.28 | 0.24 | -1.31 | 4.39 |
| 22Q3 (12) | 8.6 | -3.26 | 61.65 | 4.25 | 14.86 | 8.97 | 1.53 | -14.53 | -45.74 | 0 | 0 | 0 | 6.53 | 13.37 | -13.85 | 1.21 | 1244.44 | 72.86 | 4.12 | 1.73 | -16.09 | 17.11 | 6.16 | -20.27 | 0 | 0 | 0 | 7.13 | -0.14 | 182.94 | 42.97 | 5.19 | 35.38 | 6.29 | -1.56 | -6.12 | 8.77 | 0.0 | 8.14 | 2.55 | 0.0 | 28.79 | 0.02 | 0.0 | 0.0 | 11.43 | 11.84 | -3.38 | 14.0 | 9.46 | 1.3 | -0.02 | 0.0 | 0.0 | 11.41 | 11.86 | -3.39 | 0.24 | -2.83 | 28.47 |
| 22Q2 (11) | 8.89 | -13.52 | 59.32 | 3.7 | 0.0 | -5.13 | 1.79 | 27.86 | -71.94 | 0 | 0 | 0 | 5.76 | 6.47 | 2.31 | 0.09 | -85.94 | -97.49 | 4.05 | 17.73 | 5.74 | 16.12 | 17.12 | -16.05 | 0 | 0 | 0 | 7.14 | 0.0 | 183.33 | 40.85 | 7.11 | 64.98 | 6.39 | -1.54 | -6.03 | 8.77 | 0.0 | 8.14 | 2.55 | 28.79 | 45.71 | 0.02 | 0.0 | 0.0 | 10.22 | -22.34 | -18.63 | 12.79 | -15.58 | -10.81 | -0.02 | 0.0 | 0.0 | 10.2 | -22.37 | -18.66 | 0.25 | 3.65 | 30.82 |
| 22Q1 (10) | 10.28 | 4.9 | 180.87 | 3.7 | -11.9 | 19.35 | 1.4 | -50.88 | -77.67 | 0 | 0 | 0 | 5.41 | -15.2 | 10.41 | 0.64 | -9.86 | -15.79 | 3.44 | -13.35 | 11.69 | 13.76 | -15.12 | -14.27 | 0 | 0 | 0 | 7.14 | 0.0 | 183.33 | 38.14 | 3.25 | 55.93 | 6.49 | -1.67 | -5.81 | 8.77 | 8.14 | 8.14 | 1.98 | 0.0 | 13.14 | 0.02 | 0.0 | 0.0 | 13.16 | 5.11 | 46.71 | 15.15 | 4.34 | 40.93 | -0.02 | 0.0 | 0.0 | 13.14 | 5.12 | 46.82 | 0.24 | 5.02 | 38.74 |
| 21Q4 (9) | 9.8 | 84.21 | 171.47 | 4.2 | 7.69 | 24.63 | 2.85 | 1.06 | -44.87 | 0 | 0 | 0 | 6.38 | -15.83 | 33.75 | 0.71 | 1.43 | -7.79 | 3.97 | -19.14 | 48.13 | 16.21 | -24.46 | 15.05 | 0 | 0 | 0 | 7.14 | 183.33 | 183.33 | 36.94 | 16.38 | 63.16 | 6.6 | -1.49 | -5.31 | 8.11 | 0.0 | 0.0 | 1.98 | 0.0 | 13.14 | 0.02 | 0.0 | 0.0 | 12.52 | 5.83 | 52.5 | 14.52 | 5.07 | 45.49 | -0.02 | 0.0 | 0.0 | 12.5 | 5.84 | 52.63 | 0.23 | 21.46 | 32.91 |
| 21Q3 (8) | 5.32 | -4.66 | 84.72 | 3.9 | 0.0 | -2.26 | 2.82 | -55.8 | -50.79 | 0 | 0 | 0 | 7.58 | 34.64 | 63.01 | 0.7 | -80.5 | 34.62 | 4.91 | 28.2 | 80.51 | 21.46 | 11.78 | 52.66 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 31.74 | 28.19 | 45.93 | 6.7 | -1.47 | -5.1 | 8.11 | 0.0 | 0.0 | 1.98 | 13.14 | 13.14 | 0.02 | 0.0 | 0.0 | 11.83 | -5.81 | 59.22 | 13.82 | -3.63 | 50.05 | -0.02 | 0.0 | 0.0 | 11.81 | -5.82 | 59.38 | 0.19 | -1.06 | 21.72 |
| 21Q2 (7) | 5.58 | 52.46 | 47.62 | 3.9 | 25.81 | 105.26 | 6.38 | 1.75 | 42.73 | 0 | 0 | 0 | 5.63 | 14.9 | 15.61 | 3.59 | 372.37 | 508.47 | 3.83 | 24.35 | 19.31 | 19.20 | 19.61 | 0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 24.76 | 1.23 | 9.12 | 6.8 | -1.31 | -5.03 | 8.11 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 12.56 | 40.02 | 81.77 | 14.34 | 33.4 | 65.02 | -0.02 | 0.0 | 0.0 | 12.54 | 40.11 | 82.0 | 0.19 | 9.93 | 10.19 |
| 21Q1 (6) | 3.66 | 1.39 | 30.71 | 3.1 | -8.01 | 158.33 | 6.27 | 21.28 | 29.28 | 0 | 0 | 0 | 4.9 | 2.73 | 3.59 | 0.76 | -1.3 | 123.53 | 3.08 | 14.93 | -10.2 | 16.05 | 13.91 | 0 | 0 | 0 | 0 | 2.52 | 0.0 | -8.7 | 24.46 | 8.04 | 8.47 | 6.89 | -1.15 | -4.17 | 8.11 | 0.0 | 0.0 | 1.75 | 0.0 | 9.38 | 0.02 | 0.0 | 0.0 | 8.97 | 9.26 | 21.71 | 10.75 | 7.72 | 19.58 | -0.02 | 0.0 | 0.0 | 8.95 | 9.28 | 21.77 | 0.17 | 0.61 | -0.06 |
| 20Q4 (5) | 3.61 | 25.35 | 26.22 | 3.37 | -15.54 | 159.23 | 5.17 | -9.77 | 37.5 | 0 | 0 | 0 | 4.77 | 2.58 | -6.47 | 0.77 | 48.08 | 20.31 | 2.68 | -1.47 | -27.17 | 14.09 | 0.24 | 0 | 0 | 0 | 0 | 2.52 | 0.0 | -8.7 | 22.64 | 4.09 | -2.12 | 6.97 | -1.27 | -3.06 | 8.11 | 0.0 | 0.0 | 1.75 | 0.0 | 9.38 | 0.02 | 0.0 | 0.0 | 8.21 | 10.5 | 16.79 | 9.98 | 8.36 | 15.38 | -0.02 | 0.0 | 0.0 | 8.19 | 10.53 | 16.83 | 0.17 | 11.23 | -7.79 |
| 20Q3 (4) | 2.88 | -23.81 | 0.0 | 3.99 | 110.0 | 0.0 | 5.73 | 28.19 | 0.0 | 0 | 0 | 0.0 | 4.65 | -4.52 | 0.0 | 0.52 | -11.86 | 0.0 | 2.72 | -15.26 | 0.0 | 14.06 | 0 | 0.0 | 0 | 0 | 0.0 | 2.52 | 0.0 | 0.0 | 21.75 | -4.14 | 0.0 | 7.06 | -1.4 | 0.0 | 8.11 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 7.43 | 7.53 | 0.0 | 9.21 | 5.98 | 0.0 | -0.02 | 0.0 | 0.0 | 7.41 | 7.55 | 0.0 | 0.15 | -10.43 | 0.0 |
