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) | 80.01 | -0.84 | 0.6 | -80.39 | 0 | 0 | 0 | 0 | 18.49 | -19.92 | 4.24 | -48.1 | 4.54 | -23.05 | 24.55 | -3.91 | 2.38 | -22.22 | 0 | 0 | 0.75 | 0.0 | 0.08 | 0.0 | 4.15 | -20.04 | 3.65 | 28.98 | 1.39 | 41.84 | 17.5 | 12.76 | 22.54 | 16.61 | -2.78 | 0 | 14.72 | 4.18 | 0.29 | -4.75 |
| 2022 (9) | 80.69 | 183.22 | 3.06 | 123.36 | 0 | 0 | 0 | 0 | 23.09 | -13.2 | 8.17 | 11.46 | 5.9 | -26.8 | 25.55 | -15.67 | 3.06 | -17.07 | 0.03 | -25.0 | 0.75 | 0.0 | 0.08 | -20.0 | 5.19 | 0.0 | 2.83 | 34.76 | 0.98 | 24.05 | 15.52 | 24.96 | 19.33 | 26.26 | -1.39 | 0 | 14.13 | 23.51 | 0.30 | 334.31 |
| 2021 (8) | 28.49 | 21.44 | 1.37 | -3.52 | 4.21 | 0.96 | 0 | 0 | 26.6 | 12.66 | 7.33 | 15.25 | 8.06 | 1.9 | 30.30 | -9.56 | 3.69 | 21.38 | 0.04 | 0.0 | 0.75 | -49.66 | 0.1 | 42.86 | 5.19 | 0.19 | 2.1 | 43.84 | 0.79 | -46.98 | 12.42 | 35.29 | 15.31 | 26.22 | -0.98 | 0 | 11.44 | 36.35 | 0.07 | 19.88 |
| 2020 (7) | 23.46 | 86.04 | 1.42 | 2740.0 | 4.17 | -13.12 | 0 | 0 | 23.61 | 27.21 | 6.36 | 52.15 | 7.91 | 52.7 | 33.50 | 20.04 | 3.04 | 31.03 | 0.04 | 100.0 | 1.49 | 292.11 | 0.07 | -56.25 | 5.18 | 0.97 | 1.46 | 40.38 | 1.49 | 106.94 | 9.18 | 39.73 | 12.13 | 45.62 | -0.79 | 0 | 8.39 | 65.16 | 0.06 | 496.68 |
| 2019 (6) | 12.61 | 79.37 | 0.05 | 0 | 4.8 | 23900.0 | 0 | 0 | 18.56 | 12.69 | 4.18 | 2.2 | 5.18 | -12.65 | 27.91 | -22.48 | 2.32 | 9.43 | 0.02 | 0 | 0.38 | -7.32 | 0.16 | -11.11 | 5.13 | 0.0 | 1.04 | 65.08 | 0.72 | 71.43 | 6.57 | 15.87 | 8.33 | 23.96 | -1.49 | 0 | 5.08 | 2.63 | 0.01 | -10.64 |
| 2018 (5) | 7.03 | -32.79 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 16.47 | 12.12 | 4.09 | 24.7 | 5.93 | 62.02 | 36.00 | 44.51 | 2.12 | -1.85 | 0 | 0 | 0.41 | -4.65 | 0.18 | 125.0 | 5.13 | -0.97 | 0.63 | 103.23 | 0.42 | 40.0 | 5.67 | 22.99 | 6.72 | 28.74 | -0.72 | 0 | 4.95 | 18.14 | 0.01 | 125.23 |
| 2017 (4) | 10.46 | 197.16 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 14.69 | 2.08 | 3.28 | 7.19 | 3.66 | 5.17 | 24.91 | 3.02 | 2.16 | 2.86 | 0 | 0 | 0.43 | -4.44 | 0.08 | 0.0 | 5.18 | 12.61 | 0.31 | 0 | 0.3 | 0 | 4.61 | 39.27 | 5.22 | 57.7 | -0.42 | 0 | 4.19 | 39.2 | 0.00 | -63.18 |
| 2016 (3) | 3.52 | -18.14 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 14.39 | -1.44 | 3.06 | 4.44 | 3.48 | -18.12 | 24.18 | -16.92 | 2.1 | 13.51 | 0 | 0 | 0.45 | -4.26 | 0.08 | -11.11 | 4.6 | 130.0 | 0 | 0 | 0 | 0 | 3.31 | -14.47 | 3.31 | -14.47 | -0.3 | 0 | 3.01 | -28.16 | 0.01 | -39.02 |
| 2015 (2) | 4.3 | 28.36 | 0.09 | -76.92 | 0.02 | 0.0 | 0 | 0 | 14.6 | 0.97 | 2.93 | -6.69 | 4.25 | 8.7 | 29.11 | 7.65 | 1.85 | 21.71 | 0 | 0 | 0.47 | -6.0 | 0.09 | -10.0 | 2.0 | -20.0 | 0 | 0 | 0 | 0 | 3.87 | -30.4 | 3.87 | -30.4 | 0.32 | -66.67 | 4.19 | -35.74 | 0.02 | -72.78 |
| 2014 (1) | 3.35 | 0 | 0.39 | 0 | 0.02 | 0 | 0 | 0 | 14.46 | 0 | 3.14 | 0 | 3.91 | 0 | 27.04 | 0 | 1.52 | 0 | 0 | 0 | 0.5 | 0 | 0.1 | 0 | 2.5 | 0 | 0 | 0 | 0 | 0 | 5.56 | 0 | 5.56 | 0 | 0.96 | 0 | 6.52 | 0 | 0.08 | 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) | 64.59 | -20.0 | 5.54 | 0.38 | -49.33 | -37.7 | 0 | 0 | 0 | 0 | 0 | 0 | 5.46 | 4.0 | 13.75 | 0.96 | 15.66 | -15.79 | 4.85 | -1.42 | -10.35 | 24.85 | -4.76 | -15.91 | 2.75 | 0.36 | 12.24 | 0 | 0 | 0 | 1.22 | 62.67 | 62.67 | 0.08 | 0.0 | -11.11 | 4.15 | 0.0 | 0.0 | 4.07 | 0.0 | 11.51 | 2.78 | 0.0 | 100.0 | 16.81 | 5.99 | 0.84 | 23.66 | 4.18 | 8.98 | 0.28 | -65.43 | 660.0 | 17.09 | 2.52 | 2.83 | 0.28 | -0.02 | -2.85 |
| 24Q2 (19) | 80.74 | -4.11 | 27.67 | 0.75 | 10.29 | 41.51 | 0 | 0 | 0 | 0 | 0 | 0 | 5.25 | 27.43 | 2.54 | 0.83 | -17.0 | -44.67 | 4.92 | 18.84 | -0.4 | 26.09 | 18.02 | 4.82 | 2.74 | 4.58 | 8.73 | 0 | 0 | -100.0 | 0.75 | 0.0 | 0.0 | 0.08 | 0.0 | -11.11 | 4.15 | 0.0 | -20.04 | 4.07 | 11.51 | 11.51 | 2.78 | 100.0 | 100.0 | 15.86 | -14.27 | 2.12 | 22.71 | -3.53 | 10.4 | 0.81 | 376.47 | 126.56 | 16.67 | -10.71 | 33.57 | 0.28 | -2.1 | -1.9 |
| 24Q1 (18) | 84.2 | 5.24 | 3.69 | 0.68 | 13.33 | -70.69 | 0 | 0 | 0 | 0 | 0 | 0 | 4.12 | -12.15 | 6.46 | 1.0 | 20.48 | 28.21 | 4.14 | -8.81 | -0.24 | 22.10 | -10.03 | 10.2 | 2.62 | 10.08 | -1.87 | 0 | 0 | -100.0 | 0.75 | 0.0 | 0.0 | 0.08 | 0.0 | -11.11 | 4.15 | 0.0 | -20.04 | 3.65 | 0.0 | 28.98 | 1.39 | 0.0 | 41.84 | 18.5 | 5.71 | 13.5 | 23.54 | 4.44 | 17.06 | 0.17 | 106.12 | 116.35 | 18.67 | 26.83 | 22.35 | 0.28 | -0.56 | -5.18 |
| 23Q4 (17) | 80.01 | 30.74 | -0.84 | 0.6 | -1.64 | -80.39 | 0 | 0 | 0 | 0 | 0 | 0 | 4.69 | -2.29 | 3.76 | 0.83 | -27.19 | -62.27 | 4.54 | -16.08 | -23.05 | 24.57 | -16.85 | -3.81 | 2.38 | -2.86 | -22.22 | 0 | 0 | -100.0 | 0.75 | 0.0 | 0.0 | 0.08 | -11.11 | 0.0 | 4.15 | 0.0 | -20.04 | 3.65 | 0.0 | 28.98 | 1.39 | 0.0 | 41.84 | 17.5 | 4.98 | 12.76 | 22.54 | 3.82 | 16.61 | -2.78 | -5460.0 | -100.0 | 14.72 | -11.43 | 4.18 | 0.29 | -0.18 | -4.75 |
| 23Q3 (16) | 61.2 | -3.23 | 98.19 | 0.61 | 15.09 | -63.47 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.8 | -6.25 | -24.29 | 1.14 | -24.0 | -49.33 | 5.41 | 9.51 | -24.55 | 29.55 | 18.73 | 6.32 | 2.45 | -2.78 | -26.2 | 0 | -100.0 | -100.0 | 0.75 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 4.15 | -20.04 | -20.04 | 3.65 | 0.0 | 28.98 | 1.39 | 0.0 | 41.84 | 16.67 | 7.34 | 25.15 | 21.71 | 5.54 | 26.74 | -0.05 | 98.36 | -225.0 | 16.62 | 33.17 | 24.4 | 0.29 | 0.96 | 273.43 |
| 23Q2 (15) | 63.24 | -22.12 | 213.85 | 0.53 | -77.16 | -66.24 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.12 | 32.3 | -14.09 | 1.5 | 92.31 | -13.29 | 4.94 | 19.04 | -33.6 | 24.89 | 24.07 | -10.42 | 2.52 | -5.62 | -32.44 | 0.04 | 100.0 | 33.33 | 0.75 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 5.19 | 0.0 | 0.0 | 3.65 | 28.98 | 28.98 | 1.39 | 41.84 | 41.84 | 15.53 | -4.72 | 40.29 | 20.57 | 2.29 | 38.24 | -3.05 | -193.27 | -724.32 | 12.48 | -18.22 | 16.64 | 0.28 | -5.38 | 258.02 |
| 23Q1 (14) | 81.2 | 0.63 | 192.4 | 2.32 | -24.18 | 57.82 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.87 | -14.38 | -38.38 | 0.78 | -64.55 | -60.61 | 4.15 | -29.66 | -45.75 | 20.06 | -21.47 | -29.13 | 2.67 | -12.75 | -31.89 | 0.02 | -33.33 | -33.33 | 0.75 | 0.0 | 0.0 | 0.09 | 12.5 | -10.0 | 5.19 | 0.0 | 0.0 | 2.83 | 0.0 | 34.76 | 0.98 | 0.0 | 24.05 | 16.3 | 5.03 | 13.19 | 20.11 | 4.04 | 16.31 | -1.04 | 25.18 | -435.48 | 15.26 | 8.0 | 3.74 | 0.30 | -0.11 | 326.83 |
| 22Q4 (13) | 80.69 | 161.3 | 183.22 | 3.06 | 83.23 | 123.36 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.52 | -28.71 | -37.4 | 2.2 | -2.22 | 17.65 | 5.9 | -17.71 | -26.8 | 25.54 | -8.09 | -15.74 | 3.06 | -7.83 | -17.07 | 0.03 | 0.0 | -25.0 | 0.75 | 0.0 | 0.0 | 0.08 | -11.11 | -20.0 | 5.19 | 0.0 | 0.0 | 2.83 | 0.0 | 34.76 | 0.98 | 0.0 | 24.05 | 15.52 | 16.52 | 24.96 | 19.33 | 12.84 | 26.26 | -1.39 | -3575.0 | -41.84 | 14.13 | 5.76 | 23.51 | 0.30 | 291.36 | 334.31 |
| 22Q3 (12) | 30.88 | 53.25 | 15.4 | 1.67 | 6.37 | 21.9 | 4.25 | 0.24 | 0.95 | 0 | 0 | 0 | 6.34 | 6.38 | -13.39 | 2.25 | 30.06 | -3.43 | 7.17 | -3.63 | -0.69 | 27.79 | 0.03 | 0.96 | 3.32 | -10.99 | -8.29 | 0.03 | 0.0 | -25.0 | 0.75 | 0.0 | -47.92 | 0.09 | 0.0 | -18.18 | 5.19 | 0.0 | 0.0 | 2.83 | 0.0 | 34.76 | 0.98 | 0.0 | 24.05 | 13.32 | 20.33 | 26.14 | 17.13 | 15.12 | 27.36 | 0.04 | 110.81 | 103.23 | 13.36 | 24.86 | 43.35 | 0.08 | -3.21 | 12.43 |
| 22Q2 (11) | 20.15 | -27.44 | -25.45 | 1.57 | 6.8 | 0 | 4.24 | 0.47 | 1.19 | 0 | 0 | 0 | 5.96 | -5.1 | -4.03 | 1.73 | -12.63 | 15.33 | 7.44 | -2.75 | 10.88 | 27.78 | -1.84 | 8.15 | 3.73 | -4.85 | 6.57 | 0.03 | 0.0 | 0.0 | 0.75 | 0.0 | -48.28 | 0.09 | -10.0 | 50.0 | 5.19 | 0.0 | 0.0 | 2.83 | 34.76 | 34.76 | 0.98 | 24.05 | 24.05 | 11.07 | -23.12 | 34.67 | 14.88 | -13.94 | 33.93 | -0.37 | -219.35 | 66.96 | 10.7 | -27.26 | 50.7 | 0.08 | 12.81 | 17.12 |
| 22Q1 (10) | 27.77 | -2.53 | 13.07 | 1.47 | 7.3 | 3.52 | 4.22 | 0.24 | 0.72 | 0 | 0 | 0 | 6.28 | -13.02 | 7.53 | 1.98 | 5.88 | 21.47 | 7.65 | -5.09 | 14.18 | 28.30 | -6.63 | 9.7 | 3.92 | 6.23 | 8.89 | 0.03 | -25.0 | 0.0 | 0.75 | 0.0 | -48.28 | 0.1 | 0.0 | 42.86 | 5.19 | 0.0 | 0.19 | 2.1 | 0.0 | 43.84 | 0.79 | 0.0 | -46.98 | 14.4 | 15.94 | 33.21 | 17.29 | 12.93 | 25.65 | 0.31 | 131.63 | 132.63 | 14.71 | 28.58 | 49.19 | 0.07 | 1.64 | 18.4 |
| 21Q4 (9) | 28.49 | 6.46 | 21.44 | 1.37 | 0.0 | -3.52 | 4.21 | 0.0 | 0.96 | 0 | 0 | 0 | 7.22 | -1.37 | 5.25 | 1.87 | -19.74 | 83.33 | 8.06 | 11.63 | 1.9 | 30.31 | 10.12 | -9.49 | 3.69 | 1.93 | 21.38 | 0.04 | 0.0 | 0.0 | 0.75 | -47.92 | -49.66 | 0.1 | -9.09 | 42.86 | 5.19 | 0.0 | 0.19 | 2.1 | 0.0 | 43.84 | 0.79 | 0.0 | -46.98 | 12.42 | 17.61 | 35.29 | 15.31 | 13.83 | 26.22 | -0.98 | 20.97 | -24.05 | 11.44 | 22.75 | 36.35 | 0.07 | 1.31 | 19.88 |
| 21Q3 (8) | 26.76 | -1.0 | 105.21 | 1.37 | 0 | 0 | 4.21 | 0.48 | 20950.0 | 0 | 0 | 0 | 7.32 | 17.87 | 1.53 | 2.33 | 55.33 | -10.38 | 7.22 | 7.6 | -10.2 | 27.53 | 7.15 | -25.23 | 3.62 | 3.43 | 35.07 | 0.04 | 33.33 | 33.33 | 1.44 | -0.69 | -77.14 | 0.11 | 83.33 | 37.5 | 5.19 | 0.0 | 1.17 | 2.1 | 0.0 | 43.84 | 0.79 | 0.0 | -46.98 | 10.56 | 28.47 | 29.41 | 13.45 | 21.06 | 21.06 | -1.24 | -10.71 | 5.34 | 9.32 | 31.27 | 36.06 | 0.07 | 0.82 | 880.59 |
| 21Q2 (7) | 27.03 | 10.06 | 110.84 | 0 | -100.0 | -100.0 | 4.19 | 0.0 | 20850.0 | 0 | 0 | 0 | 6.21 | 6.34 | 2.48 | 1.5 | -7.98 | -18.92 | 6.71 | 0.15 | 6.17 | 25.69 | -0.43 | 0 | 3.5 | -2.78 | 34.1 | 0.03 | 0.0 | 50.0 | 1.45 | 0.0 | -76.95 | 0.06 | -14.29 | -68.42 | 5.19 | 0.19 | 1.17 | 2.1 | 43.84 | 43.84 | 0.79 | -46.98 | -46.98 | 8.22 | -23.96 | 47.84 | 11.11 | -19.26 | 30.55 | -1.12 | -17.89 | 44.83 | 7.1 | -27.99 | 101.13 | 0.07 | 14.04 | 722.32 |
| 21Q1 (6) | 24.56 | 4.69 | 116.01 | 1.42 | 0.0 | 2740.0 | 4.19 | 0.48 | 20850.0 | 0 | 0 | 0 | 5.84 | -14.87 | 67.34 | 1.63 | 59.8 | 83.15 | 6.7 | -15.3 | 39.29 | 25.80 | -22.96 | 0 | 3.6 | 18.42 | 56.52 | 0.03 | -25.0 | 50.0 | 1.45 | -2.68 | -72.01 | 0.07 | 0.0 | -65.0 | 5.18 | 0.0 | 0.97 | 1.46 | 0.0 | 40.38 | 1.49 | 0.0 | 106.94 | 10.81 | 17.76 | 44.91 | 13.76 | 13.44 | 49.24 | -0.95 | -20.25 | 42.77 | 9.86 | 17.52 | 70.0 | 0.06 | 2.91 | 617.06 |
| 20Q4 (5) | 23.46 | 79.91 | 86.04 | 1.42 | 0 | 2740.0 | 4.17 | 20750.0 | 20750.0 | 0 | 0 | 0 | 6.86 | -4.85 | 35.04 | 1.02 | -60.77 | 14.61 | 7.91 | -1.62 | 52.7 | 33.49 | -9.03 | 0 | 3.04 | 13.43 | 31.03 | 0.04 | 33.33 | 100.0 | 1.49 | -76.35 | -71.12 | 0.07 | -12.5 | -56.25 | 5.18 | 0.97 | 0.97 | 1.46 | 0.0 | 40.38 | 1.49 | 0.0 | 106.94 | 9.18 | 12.5 | 39.73 | 12.13 | 9.18 | 45.62 | -0.79 | 39.69 | 46.98 | 8.39 | 22.48 | 65.16 | 0.06 | 728.71 | 496.68 |
| 20Q3 (4) | 13.04 | 1.72 | 0.0 | 0 | -100.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.21 | 18.98 | 0.0 | 2.6 | 40.54 | 0.0 | 8.04 | 27.22 | 0.0 | 36.81 | 0 | 0.0 | 2.68 | 2.68 | 0.0 | 0.03 | 50.0 | 0.0 | 6.3 | 0.16 | 0.0 | 0.08 | -57.89 | 0.0 | 5.13 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 8.16 | 46.76 | 0.0 | 11.11 | 30.55 | 0.0 | -1.31 | 35.47 | 0.0 | 6.85 | 94.05 | 0.0 | 0.01 | -15.45 | 0.0 |
