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) | 17.19 | 32.23 | 8.8 | -7.17 | 0.38 | 52.0 | 0.07 | 0 | 34.66 | 10.35 | 4.9 | -2.78 | 6.94 | 14.71 | 20.02 | 3.95 | 0.2 | 53.85 | 11.49 | 6.29 | 5.06 | 138.68 | 1.7 | -8.11 | 5.32 | 2.11 | 3.3 | 18.28 | 0 | 0 | 11.51 | 18.29 | 14.81 | 18.39 | 0 | 0 | 11.51 | 15.22 | 0.00 | 0 |
| 2022 (9) | 13.0 | 68.83 | 9.48 | 11.79 | 0.25 | 316.67 | 0 | 0 | 31.41 | 11.34 | 5.04 | 141.15 | 6.05 | -17.01 | 19.26 | -25.46 | 0.13 | 225.0 | 10.81 | 29.15 | 2.12 | 64.34 | 1.85 | -6.09 | 5.21 | 0.0 | 2.79 | 8.56 | 0 | 0 | 9.73 | 59.51 | 12.51 | 44.29 | 0.26 | 550.0 | 9.99 | 62.7 | 0.00 | 0 |
| 2021 (8) | 7.7 | -11.7 | 8.48 | 9.84 | 0.06 | 200.0 | 0 | 0 | 28.21 | 24.33 | 2.09 | 20.11 | 7.29 | 54.78 | 25.84 | 24.49 | 0.04 | 100.0 | 8.37 | 5.02 | 1.29 | 111.48 | 1.97 | -7.94 | 5.21 | 0.0 | 2.57 | 4.47 | 0 | 0 | 6.1 | 18.68 | 8.67 | 14.23 | 0.04 | -60.0 | 6.14 | 17.18 | 0.00 | 0 |
| 2020 (7) | 8.72 | -5.63 | 7.72 | 2.93 | 0.02 | 0 | 0 | 0 | 22.69 | -21.41 | 1.74 | -19.07 | 4.71 | 16.58 | 20.76 | 48.34 | 0.02 | 0.0 | 7.97 | 74.78 | 0.61 | 0 | 2.14 | -6.96 | 5.21 | -0.95 | 2.46 | 9.82 | 0 | 0 | 5.14 | -1.91 | 7.59 | 1.47 | 0.1 | 66.67 | 5.24 | -1.13 | 0.00 | 0 |
| 2019 (6) | 9.24 | -6.48 | 7.5 | 14.33 | 0 | 0 | 0 | 0 | 28.87 | -7.53 | 2.15 | -34.05 | 4.04 | -25.46 | 13.99 | -19.39 | 0.02 | -71.43 | 4.56 | 91.6 | 0 | 0 | 2.3 | -6.88 | 5.26 | 0.0 | 2.24 | 16.67 | 0 | 0 | 5.24 | 5.22 | 7.48 | 8.41 | 0.06 | -84.62 | 5.3 | -1.3 | 0.00 | 0 |
| 2018 (5) | 9.88 | 34.97 | 6.56 | 17.77 | 0 | 0 | 0 | 0 | 31.22 | 9.31 | 3.26 | 5.84 | 5.42 | 7.11 | 17.36 | -2.01 | 0.07 | 0 | 2.38 | -7.03 | 0 | 0 | 2.47 | -0.4 | 5.26 | 0.0 | 1.92 | 19.25 | 0 | 0 | 4.98 | 6.64 | 6.9 | 9.87 | 0.39 | -22.0 | 5.37 | 3.87 | 0.00 | 0 |
| 2017 (4) | 7.32 | 100.0 | 5.57 | 165.24 | 0 | 0 | 0 | 0 | 28.56 | -1.48 | 3.08 | -17.65 | 5.06 | -30.49 | 17.72 | -29.45 | 0 | 0 | 2.56 | -5.54 | 0.5 | -43.18 | 2.48 | -0.4 | 5.26 | 0.0 | 1.61 | 30.89 | 0 | 0 | 4.67 | -8.79 | 6.28 | -1.1 | 0.5 | -18.03 | 5.17 | -9.77 | 0.01 | 5.66 |
| 2016 (3) | 3.66 | 36.06 | 2.1 | 0 | 0 | 0 | 0 | 0 | 28.99 | 14.27 | 3.74 | 5.35 | 7.28 | 26.17 | 25.11 | 10.41 | 0 | 0 | 2.71 | -10.56 | 0.88 | 0 | 2.49 | 6125.0 | 5.26 | 0.0 | 1.23 | 39.77 | 0 | 0 | 5.12 | 10.34 | 6.35 | 15.04 | 0.61 | -45.05 | 5.73 | -0.35 | 0.01 | -3.13 |
| 2015 (2) | 2.69 | -3.24 | 0 | 0 | 0 | 0 | 0 | 0 | 25.37 | 23.22 | 3.55 | 68.25 | 5.77 | 23.82 | 22.74 | 0.49 | 0.56 | -6.67 | 3.03 | -3.5 | 0 | 0 | 0.04 | -33.33 | 5.26 | 0.0 | 0.88 | 31.34 | 0 | 0 | 4.64 | 46.84 | 5.52 | 44.5 | 1.11 | -13.28 | 5.75 | 29.5 | 0.01 | 2.69 |
| 2014 (1) | 2.78 | 4.51 | 0 | 0 | 0 | 0 | 0 | 0 | 20.59 | -13.7 | 2.11 | 14.05 | 4.66 | 21.99 | 22.63 | 41.36 | 0.6 | -46.43 | 3.14 | 15.87 | 0 | 0 | 0.06 | -14.29 | 5.26 | 0.0 | 0.67 | 39.58 | 0 | 0 | 3.16 | 11.66 | 3.82 | 15.41 | 1.28 | 36.17 | 4.44 | 17.77 | 0.01 | 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) | 17.46 | -9.35 | 6.59 | 6.71 | -2.33 | -25.94 | 1.94 | -8.49 | 487.88 | 0.09 | 0.0 | 28.57 | 9.3 | -5.2 | 5.92 | 0.75 | -48.63 | -55.09 | 7.49 | 2.6 | 27.6 | 20.38 | 1.15 | 10.58 | 0.22 | 37.5 | 4.76 | 13.36 | 10.5 | 8.0 | 7.71 | -1.28 | 38.92 | 1.57 | -3.09 | -9.25 | 5.41 | 0.56 | 2.27 | 3.79 | 0.0 | 14.85 | 0 | 0 | 0 | 11.42 | 7.03 | 8.35 | 15.21 | 5.19 | 9.9 | 0.48 | -14.29 | -4.0 | 11.9 | 5.97 | 7.79 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 19.26 | 4.22 | 27.55 | 6.87 | -21.93 | 6.51 | 2.12 | 1.44 | 631.03 | 0.09 | 0.0 | 50.0 | 9.81 | 34.57 | 5.83 | 1.46 | 5.04 | -9.88 | 7.3 | 31.29 | 18.89 | 20.15 | 29.34 | 2.16 | 0.16 | -15.79 | 6.67 | 12.09 | 2.98 | 7.28 | 7.81 | 158.61 | 39.96 | 1.62 | -2.41 | -8.47 | 5.38 | 0.0 | 3.26 | 3.79 | 14.85 | 14.85 | 0 | 0 | 0 | 10.67 | -17.29 | 20.29 | 14.46 | -10.74 | 18.82 | 0.56 | 19.15 | 1300.0 | 11.23 | -16.01 | 26.04 | 0.01 | 5.14 | 0 |
| 24Q1 (18) | 18.48 | 7.5 | 25.63 | 8.8 | 0.0 | 31.74 | 2.09 | 450.0 | 674.07 | 0.09 | 28.57 | 28.57 | 7.29 | -29.57 | 16.45 | 1.39 | 43.3 | 117.19 | 5.56 | -19.88 | 25.79 | 15.58 | -22.2 | 8.7 | 0.19 | -5.0 | 216.67 | 11.74 | 2.18 | 0.6 | 3.02 | -40.32 | -47.29 | 1.66 | -2.35 | -8.29 | 5.38 | 1.13 | 3.26 | 3.3 | 0.0 | 18.28 | 0 | 0 | 0 | 12.9 | 12.08 | 24.4 | 16.2 | 9.39 | 23.19 | 0.47 | 0 | 51.61 | 13.37 | 16.16 | 25.19 | 0.01 | 0 | 0 |
| 23Q4 (17) | 17.19 | 4.95 | 32.23 | 8.8 | -2.87 | -7.17 | 0.38 | 15.15 | 52.0 | 0.07 | 0.0 | 0 | 10.35 | 17.88 | 37.27 | 0.97 | -41.92 | 90.2 | 6.94 | 18.23 | 14.71 | 20.02 | 8.64 | 3.95 | 0.2 | -4.76 | 53.85 | 11.49 | -7.11 | 6.29 | 5.06 | -8.83 | 138.68 | 1.7 | -1.73 | -8.11 | 5.32 | 0.57 | 2.11 | 3.3 | 0.0 | 18.28 | 0 | 0 | 0 | 11.51 | 9.2 | 18.29 | 14.81 | 7.01 | 18.39 | 0 | -100.0 | -100.0 | 11.51 | 4.26 | 15.22 | 0.00 | 0 | 0 |
| 23Q3 (16) | 16.38 | 8.48 | 35.37 | 9.06 | 40.47 | -4.53 | 0.33 | 13.79 | 32.0 | 0.07 | 16.67 | 0 | 8.78 | -5.29 | 8.93 | 1.67 | 3.09 | -23.74 | 5.87 | -4.4 | -9.13 | 18.43 | -6.56 | -5.82 | 0.21 | 40.0 | 250.0 | 12.37 | 9.76 | 30.21 | 5.55 | -0.54 | 151.13 | 1.73 | -2.26 | -8.95 | 5.29 | 1.54 | 1.54 | 3.3 | 0.0 | 18.28 | 0 | 0 | 0 | 10.54 | 18.83 | 15.95 | 13.84 | 13.72 | 16.6 | 0.5 | 1150.0 | 19.05 | 11.04 | 23.91 | 16.09 | 0.00 | 0 | 0 |
| 23Q2 (15) | 15.1 | 2.65 | 50.85 | 6.45 | -3.44 | -23.85 | 0.29 | 7.41 | 16.0 | 0.06 | -14.29 | 0 | 9.27 | 48.08 | 3.23 | 1.62 | 153.12 | 9.46 | 6.14 | 38.91 | -18.13 | 19.72 | 37.62 | -14.08 | 0.15 | 150.0 | 87.5 | 11.27 | -3.43 | 18.01 | 5.58 | -2.62 | 136.44 | 1.77 | -2.21 | -8.76 | 5.21 | 0.0 | 0.0 | 3.3 | 18.28 | 18.28 | 0 | 0 | 0 | 8.87 | -14.46 | 28.36 | 12.17 | -7.45 | 25.46 | 0.04 | -87.1 | -85.19 | 8.91 | -16.57 | 24.09 | 0.00 | 0 | 0 |
| 23Q1 (14) | 14.71 | 13.15 | 36.84 | 6.68 | -29.54 | -20.67 | 0.27 | 8.0 | 17.39 | 0.07 | 0 | 0 | 6.26 | -16.98 | -8.35 | 0.64 | 25.49 | -24.71 | 4.42 | -26.94 | -19.64 | 14.33 | -25.59 | -22.4 | 0.06 | -53.85 | 0.0 | 11.67 | 7.96 | 29.96 | 5.73 | 170.28 | 148.05 | 1.81 | -2.16 | -6.22 | 5.21 | 0.0 | 0.0 | 2.79 | 0.0 | 8.56 | 0 | 0 | 0 | 10.37 | 6.58 | 49.21 | 13.15 | 5.12 | 38.13 | 0.31 | 19.23 | -20.51 | 10.68 | 6.91 | 45.5 | 0.00 | 0 | 0 |
| 22Q4 (13) | 13.0 | 7.44 | 68.83 | 9.48 | -0.11 | 11.79 | 0.25 | 0.0 | 316.67 | 0 | 0 | 0 | 7.54 | -6.45 | -17.51 | 0.51 | -76.71 | -40.0 | 6.05 | -6.35 | -17.01 | 19.26 | -1.58 | -25.44 | 0.13 | 116.67 | 225.0 | 10.81 | 13.79 | 29.15 | 2.12 | -4.07 | 64.34 | 1.85 | -2.63 | -6.09 | 5.21 | 0.0 | 0.0 | 2.79 | 0.0 | 8.56 | 0 | 0 | 0 | 9.73 | 7.04 | 59.51 | 12.51 | 5.39 | 44.29 | 0.26 | -38.1 | 550.0 | 9.99 | 5.05 | 62.7 | 0.00 | 0 | 0 |
| 22Q3 (12) | 12.1 | 20.88 | 54.53 | 9.49 | 12.04 | 8.21 | 0.25 | 0.0 | 400.0 | 0 | 0 | 0 | 8.06 | -10.24 | 4.4 | 2.19 | 47.97 | 204.17 | 6.46 | -13.87 | 22.58 | 19.57 | -14.75 | -2.0 | 0.06 | -25.0 | 200.0 | 9.5 | -0.52 | 23.38 | 2.21 | -6.36 | 71.32 | 1.9 | -2.06 | -5.47 | 5.21 | 0.0 | 0.0 | 2.79 | 0.0 | 8.56 | 0 | 0 | 0 | 9.09 | 31.55 | 74.14 | 11.87 | 22.37 | 52.37 | 0.42 | 55.56 | 1150.0 | 9.51 | 32.45 | 83.59 | 0.00 | 0 | 0 |
| 22Q2 (11) | 10.01 | -6.88 | 22.37 | 8.47 | 0.59 | 13.69 | 0.25 | 8.7 | 400.0 | 0 | 0 | 0 | 8.98 | 31.48 | 47.45 | 1.48 | 74.12 | 957.14 | 7.5 | 36.36 | 81.16 | 22.96 | 24.3 | 36.19 | 0.08 | 33.33 | 166.67 | 9.55 | 6.35 | 22.75 | 2.36 | 2.16 | 61.64 | 1.94 | 0.52 | -5.37 | 5.21 | 0.0 | 0.0 | 2.79 | 8.56 | 8.56 | 0 | 0 | 0 | 6.91 | -0.58 | 53.56 | 9.7 | 1.89 | 37.01 | 0.27 | -30.77 | 1450.0 | 7.18 | -2.18 | 60.27 | 0.00 | 0 | 0 |
| 22Q1 (10) | 10.75 | 39.61 | 25.15 | 8.42 | -0.71 | 11.82 | 0.23 | 283.33 | 360.0 | 0 | 0 | 0 | 6.83 | -25.27 | 29.6 | 0.85 | 0.0 | 117.95 | 5.5 | -24.55 | 52.35 | 18.47 | -28.51 | 18.9 | 0.06 | 50.0 | 200.0 | 8.98 | 7.29 | 13.81 | 2.31 | 79.07 | 57.14 | 1.93 | -2.03 | -7.66 | 5.21 | 0.0 | 0.0 | 2.57 | 0.0 | 4.47 | 0 | 0 | 0 | 6.95 | 13.93 | 25.68 | 9.52 | 9.8 | 19.3 | 0.39 | 875.0 | 457.14 | 7.34 | 19.54 | 31.07 | 0.00 | 0 | 0 |
| 21Q4 (9) | 7.7 | -1.66 | -11.7 | 8.48 | -3.31 | 9.84 | 0.06 | 20.0 | 200.0 | 0 | 0 | 0 | 9.14 | 18.39 | 25.03 | 0.85 | 18.06 | 54.55 | 7.29 | 38.33 | 54.78 | 25.83 | 29.36 | 24.45 | 0.04 | 100.0 | 100.0 | 8.37 | 8.7 | 5.02 | 1.29 | 0.0 | 111.48 | 1.97 | -1.99 | -7.94 | 5.21 | 0.0 | 0.0 | 2.57 | 0.0 | 4.47 | 0 | 0 | 0 | 6.1 | 16.86 | 18.68 | 8.67 | 11.3 | 14.23 | 0.04 | 200.0 | -60.0 | 6.14 | 18.53 | 17.18 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.83 | -4.28 | -10.1 | 8.77 | 17.72 | 10.04 | 0.05 | 0.0 | 150.0 | 0 | 0 | 0 | 7.72 | 26.77 | 31.07 | 0.72 | 414.29 | 56.52 | 5.27 | 27.29 | 22.27 | 19.97 | 18.47 | 7.12 | 0.02 | -33.33 | 100.0 | 7.7 | -1.03 | 31.4 | 1.29 | -11.64 | 115.0 | 2.01 | -1.95 | -7.8 | 5.21 | 0.0 | 0.0 | 2.57 | 0.0 | 4.47 | 0 | 0 | 0 | 5.22 | 16.0 | 12.5 | 7.79 | 10.03 | 9.87 | -0.04 | -100.0 | -300.0 | 5.18 | 15.62 | 11.88 | 0.00 | 0 | 0 |
| 21Q2 (7) | 8.18 | -4.77 | -0.24 | 7.45 | -1.06 | 6.89 | 0.05 | 0.0 | 400.0 | 0 | 0 | 0 | 6.09 | 15.56 | 27.67 | 0.14 | -64.1 | -57.58 | 4.14 | 14.68 | -6.12 | 16.86 | 8.52 | 0 | 0.03 | 50.0 | 0 | 7.78 | -1.39 | 45.69 | 1.46 | -0.68 | 630.0 | 2.05 | -1.91 | -7.66 | 5.21 | 0.0 | 0.0 | 2.57 | 4.47 | 4.47 | 0 | 0 | 0 | 4.5 | -18.63 | 7.66 | 7.08 | -11.28 | 6.79 | -0.02 | -128.57 | 84.62 | 4.48 | -20.0 | 10.62 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.59 | -1.49 | -1.6 | 7.53 | -2.46 | 6.06 | 0.05 | 150.0 | 400.0 | 0 | 0 | 0 | 5.27 | -27.91 | 11.65 | 0.39 | -29.09 | -2.5 | 3.61 | -23.35 | 0.0 | 15.53 | -25.17 | 0 | 0.02 | 0.0 | 0 | 7.89 | -1.0 | 56.24 | 1.47 | 140.98 | 635.0 | 2.09 | -2.34 | -7.52 | 5.21 | 0.0 | -0.95 | 2.46 | 0.0 | 9.82 | 0 | 0 | 0 | 5.53 | 7.59 | -1.95 | 7.98 | 5.14 | 1.27 | 0.07 | -30.0 | 0 | 5.6 | 6.87 | -0.71 | 0.00 | 0 | 0 |
| 20Q4 (5) | 8.72 | 0.11 | -5.63 | 7.72 | -3.14 | 2.93 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 7.31 | 24.11 | -5.56 | 0.55 | 19.57 | 52.78 | 4.71 | 9.28 | 16.58 | 20.76 | 11.35 | 0 | 0.02 | 100.0 | 0.0 | 7.97 | 36.01 | 74.78 | 0.61 | 1.67 | 0 | 2.14 | -1.83 | -6.96 | 5.21 | 0.0 | -0.95 | 2.46 | 0.0 | 9.82 | 0 | 0 | 0 | 5.14 | 10.78 | -1.91 | 7.59 | 7.05 | 1.47 | 0.1 | 1100.0 | 66.67 | 5.24 | 13.17 | -1.13 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.71 | 6.22 | 0.0 | 7.97 | 14.35 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 5.89 | 23.48 | 0.0 | 0.46 | 39.39 | 0.0 | 4.31 | -2.27 | 0.0 | 18.64 | 0 | 0.0 | 0.01 | 0 | 0.0 | 5.86 | 9.74 | 0.0 | 0.6 | 200.0 | 0.0 | 2.18 | -1.8 | 0.0 | 5.21 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.64 | 11.0 | 0.0 | 7.09 | 6.94 | 0.0 | -0.01 | 92.31 | 0.0 | 4.63 | 14.32 | 0.0 | 0.00 | 0 | 0.0 |
