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) | 13.01 | 12.64 | 5.5 | -27.63 | 0.23 | 0.0 | 0 | 0 | 11.99 | 33.67 | 4.36 | 38.85 | 0.45 | 73.08 | 3.75 | 29.48 | 0.02 | 0.0 | 12.13 | 0.17 | 1.13 | -17.52 | 0.75 | 11.94 | 5.29 | 0.0 | 3.38 | 10.1 | 1.55 | 0.0 | 5.56 | 33.65 | 10.5 | 19.59 | -0.04 | 0 | 5.52 | 34.31 | 0.00 | 0 |
| 2022 (9) | 11.55 | 24.73 | 7.6 | -19.15 | 0.23 | 0.0 | 0 | 0 | 8.97 | 7.17 | 3.14 | -9.51 | 0.26 | -38.1 | 2.90 | -42.24 | 0.02 | 0.0 | 12.11 | 0.41 | 1.37 | -14.37 | 0.67 | -12.99 | 5.29 | 0.0 | 3.07 | 12.87 | 1.55 | 31.36 | 4.16 | 1.22 | 8.78 | 9.61 | -0.05 | 0 | 4.11 | 1.23 | 0.00 | 0 |
| 2021 (8) | 9.26 | -20.85 | 9.4 | 17.5 | 0.23 | 0.0 | 0 | 0 | 8.37 | -28.15 | 3.47 | -31.29 | 0.42 | 10.53 | 5.02 | 53.84 | 0.02 | 100.0 | 12.06 | 4.24 | 1.6 | -12.57 | 0.77 | -2.53 | 5.29 | 0.0 | 2.72 | 10.57 | 1.18 | 24.21 | 4.11 | 38.38 | 8.01 | 25.55 | -0.05 | 0 | 4.06 | 39.04 | 0.00 | 0 |
| 2020 (7) | 11.7 | 43.56 | 8.0 | 166.67 | 0.23 | -4.17 | 0 | 0 | 11.65 | -22.33 | 5.05 | -6.65 | 0.38 | -45.71 | 3.26 | -30.1 | 0.01 | 0.0 | 11.57 | 1.94 | 1.83 | -11.17 | 0.79 | -17.71 | 5.29 | 0.0 | 2.46 | 18.27 | 0.95 | 37.68 | 2.97 | 6.45 | 6.38 | 14.75 | -0.05 | 0 | 2.92 | 6.18 | 0.00 | -52.84 |
| 2019 (6) | 8.15 | -10.93 | 3.0 | 30.43 | 0.24 | -22.58 | 0 | 0 | 15.0 | -11.56 | 5.41 | 12.94 | 0.7 | -40.17 | 4.67 | -32.35 | 0.01 | -50.0 | 11.35 | 5.09 | 2.06 | -10.43 | 0.96 | -27.27 | 5.29 | 0.0 | 2.08 | 74.79 | 0.69 | -2.82 | 2.79 | -26.58 | 5.56 | -2.46 | -0.04 | 0 | 2.75 | -24.66 | 0.00 | 0.3 |
| 2018 (5) | 9.15 | -11.93 | 2.3 | -39.47 | 0.31 | 0.0 | 0 | 0 | 16.96 | 9.21 | 4.79 | 49.69 | 1.17 | -12.69 | 6.90 | -20.05 | 0.02 | -87.5 | 10.8 | -0.28 | 2.3 | -11.54 | 1.32 | 28.16 | 5.29 | 12.55 | 1.19 | 36.78 | 0.71 | 108.82 | 3.8 | 2.43 | 5.7 | 15.62 | -0.15 | 0 | 3.65 | 9.61 | 0.00 | -38.18 |
| 2017 (4) | 10.39 | 7.89 | 3.8 | 35.71 | 0.31 | 0.0 | 0 | 0 | 15.53 | -4.96 | 3.2 | 13.88 | 1.34 | 19.64 | 8.63 | 25.88 | 0.16 | 300.0 | 10.83 | 3.64 | 2.6 | -10.65 | 1.03 | 24.1 | 4.7 | 9.81 | 0.87 | 47.46 | 0.34 | -10.53 | 3.71 | 28.37 | 4.93 | 27.72 | -0.38 | 0 | 3.33 | 24.25 | 0.00 | -9.47 |
| 2016 (3) | 9.63 | 61.04 | 2.8 | 0 | 0.31 | 210.0 | 0 | 0 | 16.34 | 55.32 | 2.81 | 24.89 | 1.12 | 160.47 | 6.85 | 67.69 | 0.04 | 300.0 | 10.45 | -0.95 | 2.91 | -25.77 | 0.83 | 84.44 | 4.28 | 0.71 | 0.59 | 59.46 | 0.38 | 18.75 | 2.89 | 25.65 | 3.86 | 29.53 | -0.21 | 0 | 2.68 | 38.86 | 0.00 | -9.29 |
| 2015 (2) | 5.98 | 25.89 | 0 | 0 | 0.1 | 900.0 | 0 | 0 | 10.52 | 9.58 | 2.25 | 17.19 | 0.43 | 19.44 | 4.09 | 9.0 | 0.01 | -50.0 | 10.55 | 1.34 | 3.92 | -21.91 | 0.45 | 0 | 4.25 | 20.06 | 0.37 | 117.65 | 0.32 | 3100.0 | 2.3 | 16.75 | 2.98 | 38.6 | -0.37 | 0 | 1.93 | -2.03 | 0.00 | -36.23 |
| 2014 (1) | 4.75 | -54.76 | 0 | 0 | 0.01 | 0 | 0 | 0 | 9.6 | 2.24 | 1.92 | 66.96 | 0.36 | -33.33 | 3.75 | -34.79 | 0.02 | 0.0 | 10.41 | 0 | 5.02 | 50100.0 | 0 | 0 | 3.54 | 18.0 | 0.17 | 183.33 | 0.01 | 0 | 1.97 | 58.87 | 2.15 | 65.38 | 0 | 0 | 1.97 | 60.16 | 0.00 | 11.7 |
| 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) | 11.14 | 4.31 | -13.37 | 0 | 0 | -100.0 | 0.3 | 0.0 | 30.43 | 0 | 0 | 0 | 3.7 | -7.73 | 37.04 | 1.93 | 14.88 | 40.88 | 0.35 | -55.7 | -18.6 | 2.49 | -58.85 | -37.71 | 0.02 | 0.0 | 100.0 | 12.16 | 0.08 | 0.33 | 1.22 | -6.15 | 2.52 | 0.73 | -3.95 | 0.0 | 5.29 | 0.0 | 0.0 | 3.82 | 0.0 | 13.02 | 1.57 | 0.0 | 1.29 | 7.02 | 37.92 | 50.32 | 12.41 | 18.3 | 29.27 | -0.04 | 0.0 | 0.0 | 6.98 | 38.22 | 50.76 | -0.00 | 0 | 0 |
| 24Q2 (19) | 10.68 | -14.42 | -13.03 | 0 | -100.0 | -100.0 | 0.3 | 30.43 | 30.43 | 0 | 0 | 0 | 4.01 | 56.03 | 31.05 | 1.68 | 13.51 | 27.27 | 0.79 | 64.58 | 139.39 | 6.05 | 52.61 | 89.17 | 0.02 | 0.0 | 100.0 | 12.15 | 0.0 | 0.33 | 1.3 | 20.37 | 4.0 | 0.76 | 0.0 | 4.11 | 5.29 | 0.0 | 0.0 | 3.82 | 13.02 | 13.02 | 1.57 | 1.29 | 1.29 | 5.09 | 31.87 | 54.24 | 10.49 | 19.2 | 27.31 | -0.04 | 0.0 | 20.0 | 5.05 | 32.2 | 55.38 | 0.00 | 0 | 0 |
| 24Q1 (18) | 12.48 | -4.07 | 4.52 | 5.5 | 0.0 | -27.63 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 2.57 | -32.01 | 4.9 | 1.48 | 66.29 | 89.74 | 0.48 | 6.67 | 140.0 | 3.96 | 5.61 | 82.73 | 0.02 | 0.0 | 100.0 | 12.15 | 0.16 | 0.33 | 1.08 | -4.42 | -17.56 | 0.76 | 1.33 | 15.15 | 5.29 | 0.0 | 0.0 | 3.38 | 0.0 | 10.1 | 1.55 | 0.0 | 0.0 | 3.86 | -30.58 | 67.83 | 8.8 | -16.19 | 27.17 | -0.04 | 0.0 | 20.0 | 3.82 | -30.8 | 69.78 | 0.00 | 0 | 0 |
| 23Q4 (17) | 13.01 | 1.17 | 12.64 | 5.5 | -32.93 | -27.63 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 3.78 | 40.0 | 48.24 | 0.89 | -35.04 | -12.75 | 0.45 | 4.65 | 73.08 | 3.75 | -6.08 | 29.63 | 0.02 | 100.0 | 0.0 | 12.13 | 0.08 | 0.17 | 1.13 | -5.04 | -17.52 | 0.75 | 2.74 | 11.94 | 5.29 | 0.0 | 0.0 | 3.38 | 0.0 | 10.1 | 1.55 | 0.0 | 0.0 | 5.56 | 19.06 | 33.65 | 10.5 | 9.38 | 19.59 | -0.04 | 0.0 | 20.0 | 5.52 | 19.22 | 34.31 | 0.00 | 0 | 0 |
| 23Q3 (16) | 12.86 | 4.72 | 9.26 | 8.2 | 7.89 | 1.23 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 2.7 | -11.76 | 19.47 | 1.37 | 3.79 | 73.42 | 0.43 | 30.3 | -4.44 | 4.00 | 24.97 | -22.21 | 0.01 | 0.0 | -50.0 | 12.12 | 0.08 | 0.33 | 1.19 | -4.8 | -16.2 | 0.73 | 0.0 | 7.35 | 5.29 | 0.0 | 0.0 | 3.38 | 0.0 | 10.1 | 1.55 | 0.0 | 0.0 | 4.67 | 41.52 | 49.2 | 9.6 | 16.5 | 23.87 | -0.04 | 20.0 | 20.0 | 4.63 | 42.46 | 50.32 | 0.00 | 0 | 0 |
| 23Q2 (15) | 12.28 | 2.85 | 6.97 | 7.6 | 0.0 | -6.17 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 3.06 | 24.9 | 56.12 | 1.32 | 69.23 | 46.67 | 0.33 | 65.0 | 32.0 | 3.20 | 47.41 | 6.42 | 0.01 | 0.0 | 0.0 | 12.11 | 0.0 | 0.33 | 1.25 | -4.58 | -15.54 | 0.73 | 10.61 | 7.35 | 5.29 | 0.0 | 0.0 | 3.38 | 10.1 | 10.1 | 1.55 | 0.0 | 0.0 | 3.3 | 43.48 | 40.43 | 8.24 | 19.08 | 18.22 | -0.05 | 0.0 | 0.0 | 3.25 | 44.44 | 41.3 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 11.94 | 3.38 | 12.32 | 7.6 | 0.0 | -19.15 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 2.45 | -3.92 | 10.86 | 0.78 | -23.53 | 81.4 | 0.2 | -23.08 | -60.78 | 2.17 | -25.08 | -65.17 | 0.01 | -50.0 | 0.0 | 12.11 | 0.0 | 0.33 | 1.31 | -4.38 | -14.94 | 0.66 | -1.49 | -9.59 | 5.29 | 0.0 | 0.0 | 3.07 | 0.0 | 12.87 | 1.55 | 0.0 | 31.36 | 2.3 | -44.71 | 6.48 | 6.92 | -21.18 | 14.19 | -0.05 | 0.0 | 0.0 | 2.25 | -45.26 | 6.64 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 11.55 | -1.87 | 24.73 | 7.6 | -6.17 | -19.15 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 2.55 | 12.83 | 9.44 | 1.02 | 29.11 | 6.25 | 0.26 | -42.22 | -38.1 | 2.90 | -43.64 | -42.37 | 0.02 | 0.0 | 0.0 | 12.11 | 0.25 | 0.41 | 1.37 | -3.52 | -14.37 | 0.67 | -1.47 | -12.99 | 5.29 | 0.0 | 0.0 | 3.07 | 0.0 | 12.87 | 1.55 | 0.0 | 31.36 | 4.16 | 32.91 | 1.22 | 8.78 | 13.29 | 9.61 | -0.05 | 0.0 | 0.0 | 4.11 | 33.44 | 1.23 | 0.00 | 0 | 0 |
| 22Q3 (12) | 11.77 | 2.53 | 9.29 | 8.1 | 0.0 | -13.83 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 2.26 | 15.31 | 24.18 | 0.79 | -12.22 | 19.7 | 0.45 | 80.0 | 21.62 | 5.14 | 70.96 | 25.23 | 0.02 | 100.0 | 100.0 | 12.08 | 0.08 | 4.14 | 1.42 | -4.05 | -13.94 | 0.68 | 0.0 | -6.85 | 5.29 | 0.0 | 0.0 | 3.07 | 0.0 | 12.87 | 1.55 | 0.0 | 31.36 | 3.13 | 33.19 | -0.32 | 7.75 | 11.19 | 10.09 | -0.05 | 0.0 | 0.0 | 3.08 | 33.91 | -0.32 | 0.00 | -100.0 | 0 |
| 22Q2 (11) | 11.48 | 8.0 | -8.53 | 8.1 | -13.83 | -19.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 1.96 | -11.31 | 7.1 | 0.9 | 109.3 | 36.36 | 0.25 | -50.98 | -10.71 | 3.00 | -51.75 | 7.21 | 0.01 | 0.0 | 0.0 | 12.07 | 0.0 | 4.05 | 1.48 | -3.9 | -13.45 | 0.68 | -6.85 | -6.85 | 5.29 | 0.0 | 0.0 | 3.07 | 12.87 | 24.8 | 1.55 | 31.36 | 63.16 | 2.35 | 8.8 | -20.88 | 6.97 | 15.02 | 9.42 | -0.05 | 0.0 | 0.0 | 2.3 | 9.0 | -21.23 | 0.00 | -6.13 | 0 |
| 22Q1 (10) | 10.63 | 14.79 | -5.85 | 9.4 | 0.0 | 17.5 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 2.21 | -5.15 | -7.14 | 0.43 | -55.21 | -63.87 | 0.51 | 21.43 | 104.0 | 6.23 | 23.95 | 171.0 | 0.01 | -50.0 | 0.0 | 12.07 | 0.08 | 3.96 | 1.54 | -3.75 | -12.99 | 0.73 | -5.19 | -2.67 | 5.29 | 0.0 | 0.0 | 2.72 | 0.0 | 10.57 | 1.18 | 0.0 | 24.21 | 2.16 | -47.45 | -6.49 | 6.06 | -24.34 | 6.13 | -0.05 | 0.0 | 0.0 | 2.11 | -48.03 | -6.64 | 0.00 | 0 | 0 |
| 21Q4 (9) | 9.26 | -14.02 | -20.85 | 9.4 | 0.0 | 17.5 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 2.33 | 28.02 | -22.07 | 0.96 | 45.45 | -29.93 | 0.42 | 13.51 | 10.53 | 5.02 | 22.48 | 54.02 | 0.02 | 100.0 | 100.0 | 12.06 | 3.97 | 4.24 | 1.6 | -3.03 | -12.57 | 0.77 | 5.48 | -2.53 | 5.29 | 0.0 | 0.0 | 2.72 | 0.0 | 10.57 | 1.18 | 0.0 | 24.21 | 4.11 | 30.89 | 38.38 | 8.01 | 13.78 | 25.55 | -0.05 | 0.0 | 0.0 | 4.06 | 31.39 | 39.04 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 10.77 | -14.18 | -4.86 | 9.4 | -6.0 | 27.03 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 1.82 | -0.55 | -34.77 | 0.66 | 0.0 | -46.34 | 0.37 | 32.14 | -9.76 | 4.10 | 46.35 | 26.76 | 0.01 | 0.0 | 0.0 | 11.6 | 0.0 | 2.38 | 1.65 | -3.51 | -12.23 | 0.73 | 0.0 | -12.05 | 5.29 | 0.0 | 0.0 | 2.72 | 10.57 | 23.08 | 1.18 | 24.21 | 24.21 | 3.14 | 5.72 | 70.65 | 7.04 | 10.52 | 40.52 | -0.05 | 0.0 | 0.0 | 3.09 | 5.82 | 72.63 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 12.55 | 11.16 | 10.77 | 10.0 | 25.0 | 100.0 | 0.23 | 0.0 | 0 | 0 | 0 | 0 | 1.83 | -23.11 | -32.72 | 0.66 | -44.54 | -42.11 | 0.28 | 12.0 | -45.1 | 2.80 | 21.98 | 0 | 0.01 | 0.0 | 0.0 | 11.6 | -0.09 | 2.38 | 1.71 | -3.39 | -11.86 | 0.73 | -2.67 | -14.12 | 5.29 | 0.0 | 0.0 | 2.46 | 0.0 | 11.31 | 0.95 | 0.0 | 0.0 | 2.97 | 28.57 | 20.73 | 6.37 | 11.56 | 13.14 | -0.05 | 0.0 | 0.0 | 2.92 | 29.2 | 21.16 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 11.29 | -3.5 | -13.88 | 8.0 | 0.0 | 100.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 2.38 | -20.4 | -24.44 | 1.19 | -13.14 | -9.16 | 0.25 | -34.21 | -70.59 | 2.30 | -29.55 | 0 | 0.01 | 0.0 | 0.0 | 11.61 | 0.35 | 2.38 | 1.77 | -3.28 | -11.5 | 0.75 | -5.06 | -16.67 | 5.29 | 0.0 | 0.0 | 2.46 | 0.0 | 18.27 | 0.95 | 0.0 | 37.68 | 2.31 | -22.22 | 34.3 | 5.71 | -10.5 | 27.46 | -0.05 | 0.0 | 0.0 | 2.26 | -22.6 | 35.33 | 0.00 | -100.0 | -100.0 |
| 20Q4 (5) | 11.7 | 3.36 | 43.56 | 8.0 | 8.11 | 166.67 | 0.23 | 0.0 | -4.17 | 0 | 0 | 0 | 2.99 | 7.17 | -25.44 | 1.37 | 11.38 | 3.79 | 0.38 | -7.32 | -45.71 | 3.26 | 0.8 | 0 | 0.01 | 0.0 | 0.0 | 11.57 | 2.12 | 1.94 | 1.83 | -2.66 | -11.17 | 0.79 | -4.82 | -17.71 | 5.29 | 0.0 | 0.0 | 2.46 | 11.31 | 18.27 | 0.95 | 0.0 | 37.68 | 2.97 | 61.41 | 6.45 | 6.38 | 27.35 | 14.75 | -0.05 | 0.0 | -25.0 | 2.92 | 63.13 | 6.18 | 0.00 | -9.72 | -52.84 |
| 20Q3 (4) | 11.32 | -0.09 | 0.0 | 7.4 | 48.0 | 0.0 | 0.23 | 0 | 0.0 | 0 | 0 | 0.0 | 2.79 | 2.57 | 0.0 | 1.23 | 7.89 | 0.0 | 0.41 | -19.61 | 0.0 | 3.24 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 11.33 | 0.0 | 0.0 | 1.88 | -3.09 | 0.0 | 0.83 | -2.35 | 0.0 | 5.29 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 1.84 | -25.2 | 0.0 | 5.01 | -11.01 | 0.0 | -0.05 | 0.0 | 0.0 | 1.79 | -25.73 | 0.0 | 0.00 | 4.87 | 0.0 |
