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) | 32.01 | 91.22 | 5.0 | 11.11 | 0 | 0 | 0 | 0 | 92.16 | 1.68 | 9.94 | 45.96 | 10.43 | 4.51 | 11.32 | 2.79 | 17.53 | -40.17 | 1.82 | 0.0 | 0 | 0 | 0.11 | 0.0 | 16.73 | 0.0 | 11.93 | 13.3 | 3.43 | 716.67 | 25.31 | -4.45 | 40.68 | 8.62 | -3.77 | 0 | 21.54 | -6.59 | 0.00 | -34.67 |
| 2022 (9) | 16.74 | 115.44 | 4.5 | 171.08 | 0 | 0 | 0 | 0 | 90.64 | 2.5 | 6.81 | -13.36 | 9.98 | -14.99 | 11.01 | -17.06 | 29.3 | 8.44 | 1.82 | 0.0 | 0 | 0 | 0.11 | 0.0 | 16.73 | 0.0 | 10.53 | 8.22 | 0.42 | -88.95 | 26.49 | 52.15 | 37.45 | 21.04 | -3.43 | 0 | 23.06 | 18.87 | 0.01 | 0.65 |
| 2021 (8) | 7.77 | -18.89 | 1.66 | -69.14 | 0 | 0 | 0 | 0 | 88.43 | 3.58 | 7.86 | 123.3 | 11.74 | -5.17 | 13.28 | -8.45 | 27.02 | 14.83 | 1.82 | 0.0 | 0 | 0 | 0.11 | 0.0 | 16.73 | -19.99 | 9.73 | 3.84 | 3.8 | 9.83 | 17.41 | 42.94 | 30.94 | 23.71 | 1.99 | 0 | 19.4 | 131.5 | 0.01 | 39.45 |
| 2020 (7) | 9.58 | -5.62 | 5.38 | -8.5 | 0 | 0 | 0 | 0 | 85.37 | -13.25 | 3.52 | -31.25 | 12.38 | 2.57 | 14.50 | 18.24 | 23.53 | -3.05 | 1.82 | -0.55 | 0 | 0 | 0.11 | 0 | 20.91 | 0.0 | 9.37 | 5.76 | 3.46 | 15.33 | 12.18 | -11.55 | 25.01 | -2.42 | -3.8 | 0 | 8.38 | -18.72 | 0.00 | 1.84 |
| 2019 (6) | 10.15 | -43.01 | 5.88 | -51.92 | 0 | 0 | 0 | 0 | 98.41 | -7.08 | 5.12 | 40.27 | 12.07 | 2.64 | 12.27 | 10.46 | 24.27 | 15.85 | 1.83 | 0.0 | 0 | 0 | 0 | 0 | 20.91 | 0.0 | 8.86 | 4.24 | 3.0 | -3.85 | 13.77 | 16.6 | 25.63 | 9.44 | -3.46 | 0 | 10.31 | 17.03 | 0.00 | -7.0 |
| 2018 (5) | 17.81 | 53.67 | 12.23 | 18.74 | 0 | 0 | 0 | 0 | 105.91 | -2.38 | 3.65 | -63.54 | 11.76 | -10.84 | 11.10 | -8.67 | 20.95 | -21.27 | 1.83 | -0.54 | 0 | 0 | 0 | 0 | 20.91 | 0.0 | 8.5 | 13.33 | 3.12 | 11.43 | 11.81 | -22.66 | 23.42 | -8.37 | -3.0 | 0 | 8.81 | -27.49 | 0.01 | 0.1 |
| 2017 (4) | 11.59 | 14.07 | 10.3 | 33.42 | 0 | 0 | 0 | 0 | 108.49 | 16.53 | 10.01 | 25.91 | 13.19 | -0.68 | 12.16 | -14.77 | 26.61 | 27.75 | 1.84 | 3.95 | 0 | 0 | 0 | 0 | 20.91 | 0.0 | 7.5 | 11.94 | 2.8 | 59.09 | 15.27 | 23.34 | 25.56 | 22.65 | -3.12 | 0 | 12.15 | 26.83 | 0.01 | 3.16 |
| 2016 (3) | 10.16 | -42.31 | 7.72 | -48.36 | 0 | 0 | 0 | 0 | 93.1 | -11.2 | 7.95 | 58.37 | 13.28 | 13.6 | 14.26 | 27.93 | 20.83 | 12.59 | 1.77 | -0.56 | 0 | 0 | 0 | 0 | 20.91 | 0.0 | 6.7 | 8.06 | 1.76 | -1.12 | 12.38 | 35.15 | 20.84 | 21.59 | -2.8 | 0 | 9.58 | 29.46 | 0.00 | -9.22 |
| 2015 (2) | 17.61 | 62.6 | 14.95 | 2.33 | 0 | 0 | 0 | 0 | 104.84 | 0.53 | 5.02 | -32.53 | 11.69 | -5.19 | 11.15 | -5.69 | 18.5 | -24.55 | 1.78 | 0.0 | 0 | 0 | 0.01 | -50.0 | 20.91 | 0.0 | 6.2 | 13.76 | 1.78 | -29.92 | 9.16 | -2.45 | 17.14 | -1.44 | -1.76 | 0 | 7.4 | -2.76 | 0.01 | 4.68 |
| 2014 (1) | 10.83 | 66.87 | 14.61 | -25.31 | 0 | 0 | 0 | 0 | 104.29 | 17.3 | 7.44 | 4.64 | 12.33 | 0.41 | 11.82 | -14.4 | 24.52 | -15.62 | 1.78 | -0.56 | 0 | 0 | 0.02 | 0.0 | 20.91 | 0.0 | 5.45 | 14.98 | 2.54 | 9.96 | 9.39 | 32.07 | 17.39 | 22.72 | -1.78 | 0 | 7.61 | 66.52 | 0.01 | -8.58 |
| 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) | 25.68 | 2.72 | 7.31 | 0.35 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.89 | -0.77 | -5.85 | 1.88 | -39.94 | -44.87 | 11.53 | -2.04 | -10.41 | 12.92 | -0.55 | -13.43 | 12.86 | -13.46 | -39.99 | 1.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | 0.0 | 12.93 | 0.0 | 8.38 | 3.77 | 0.0 | 9.91 | 23.58 | 8.66 | -0.21 | 40.28 | 4.9 | 3.28 | -3.53 | 3.02 | -16.89 | 20.05 | 11.02 | -2.72 | 0.00 | 0.59 | -1.2 |
| 24Q2 (19) | 25.0 | 1.87 | -10.39 | 0.35 | 0 | -94.78 | 0 | 0 | 0 | 0 | 0 | 0 | 22.06 | 4.75 | -7.31 | 3.13 | -2.49 | 1.62 | 11.77 | 18.29 | -6.59 | 12.99 | 20.56 | -12.2 | 14.86 | -0.73 | -38.54 | 1.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | 0.0 | 12.93 | 8.38 | 8.38 | 3.77 | 9.91 | 9.91 | 21.7 | 9.05 | 7.27 | 38.4 | 8.87 | 7.9 | -3.64 | -7.06 | -17.8 | 18.06 | 9.45 | 5.37 | 0.00 | -11.48 | -3.66 |
| 24Q1 (18) | 24.54 | -23.34 | 24.63 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.06 | -13.05 | 0.81 | 3.21 | 89.94 | 82.39 | 9.95 | -4.6 | -13.4 | 10.78 | -4.78 | -18.14 | 14.97 | -14.6 | -47.33 | 1.81 | -0.55 | -0.55 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | 0.0 | 11.93 | 0.0 | 13.3 | 3.43 | 0.0 | 716.67 | 19.9 | -21.37 | -7.7 | 35.27 | -13.3 | 8.49 | -3.4 | 9.81 | 0.58 | 16.5 | -23.4 | -9.04 | 0.00 | 8.58 | -36.33 |
| 23Q4 (17) | 32.01 | 33.77 | 91.22 | 5.0 | 0 | 11.11 | 0 | 0 | 0 | 0 | 0 | 0 | 24.22 | 4.17 | 32.49 | 1.69 | -50.44 | 12.67 | 10.43 | -18.96 | 4.51 | 11.32 | -24.18 | 2.79 | 17.53 | -18.2 | -40.17 | 1.82 | 0.55 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | 0.0 | 11.93 | 0.0 | 13.3 | 3.43 | 0.0 | 716.67 | 25.31 | 7.11 | -4.45 | 40.68 | 4.31 | 8.62 | -3.77 | -24.83 | -9.91 | 21.54 | 4.51 | -6.59 | 0.00 | 2.19 | -34.67 |
| 23Q3 (16) | 23.93 | -14.23 | 54.09 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.25 | -2.31 | 4.82 | 3.41 | 10.71 | 118.59 | 12.87 | 2.14 | 2.39 | 14.93 | 0.88 | 13.22 | 21.43 | -11.37 | -30.13 | 1.81 | 0.0 | -0.55 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | 0.0 | 11.93 | 0.0 | 13.3 | 3.43 | 0.0 | 716.67 | 23.63 | 16.81 | -5.18 | 39.0 | 9.58 | 8.73 | -3.02 | 2.27 | 3.82 | 20.61 | 20.25 | -5.37 | 0.00 | -1.91 | -38.9 |
| 23Q2 (15) | 27.9 | 41.7 | 160.99 | 6.7 | 28.85 | 463.03 | 0 | 0 | 0 | 0 | 0 | 0 | 23.8 | 13.93 | -8.21 | 3.08 | 75.0 | 93.71 | 12.6 | 9.66 | -11.33 | 14.80 | 12.4 | -2.04 | 24.18 | -14.92 | -24.65 | 1.81 | -0.55 | -0.55 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | 0.0 | 11.93 | 13.3 | 13.3 | 3.43 | 716.67 | 716.67 | 20.23 | -6.17 | -13.36 | 35.59 | 9.47 | 3.76 | -3.09 | 9.65 | 18.9 | 17.14 | -5.51 | -12.28 | 0.00 | -41.5 | -37.06 |
| 23Q1 (14) | 19.69 | 17.62 | 111.95 | 5.2 | 15.56 | 87.73 | 0 | 0 | 0 | 0 | 0 | 0 | 20.89 | 14.28 | -13.86 | 1.76 | 17.33 | -18.52 | 11.49 | 15.13 | -17.93 | 13.16 | 19.56 | -13.23 | 28.42 | -3.0 | -15.84 | 1.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | 0.0 | 10.53 | 0.0 | 8.22 | 0.42 | 0.0 | -88.95 | 21.56 | -18.61 | 19.58 | 32.51 | -13.19 | 3.04 | -3.42 | 0.29 | -18.75 | 18.14 | -21.34 | 19.74 | 0.01 | 11.42 | -5.23 |
| 22Q4 (13) | 16.74 | 7.79 | 115.44 | 4.5 | 614.29 | 171.08 | 0 | 0 | 0 | 0 | 0 | 0 | 18.28 | -17.58 | -20.45 | 1.5 | -3.85 | -28.57 | 9.98 | -20.6 | -14.99 | 11.01 | -16.49 | -17.06 | 29.3 | -4.47 | 8.44 | 1.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | 0.0 | 10.53 | 0.0 | 8.22 | 0.42 | 0.0 | -88.95 | 26.49 | 6.3 | 52.15 | 37.45 | 4.4 | 21.04 | -3.43 | -9.24 | -272.36 | 23.06 | 5.88 | 18.87 | 0.01 | -4.43 | 0.65 |
| 22Q3 (12) | 15.53 | 45.28 | 19.0 | 0.63 | -47.06 | -83.29 | 0 | 0 | 0 | 0 | 0 | 0 | 22.18 | -14.46 | 6.07 | 1.56 | -1.89 | -28.77 | 12.57 | -11.54 | -0.87 | 13.18 | -12.72 | -8.72 | 30.67 | -4.43 | 38.09 | 1.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | 0.0 | 10.53 | 0.0 | 8.22 | 0.42 | 0.0 | -88.95 | 24.92 | 6.72 | 63.52 | 35.87 | 4.58 | 24.68 | -3.14 | 17.59 | -9.03 | 21.78 | 11.46 | 76.21 | 0.01 | 1.04 | 37.32 |
| 22Q2 (11) | 10.69 | 15.07 | -20.1 | 1.19 | -57.04 | -69.49 | 0 | 0 | 0 | 0 | 0 | 0 | 25.93 | 6.93 | 7.42 | 1.59 | -26.39 | -10.67 | 14.21 | 1.5 | 4.64 | 15.11 | -0.43 | -0.82 | 32.09 | -4.97 | 64.14 | 1.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | -19.99 | 10.53 | 8.22 | 12.38 | 0.42 | -88.95 | -87.86 | 23.35 | 29.51 | 69.94 | 34.3 | 8.72 | 29.04 | -3.81 | -32.29 | -29.15 | 19.54 | 28.98 | 81.09 | 0.01 | -11.91 | 31.22 |
| 22Q1 (10) | 9.29 | 19.56 | -21.47 | 2.77 | 66.87 | -27.3 | 0 | 0 | 0 | 0 | 0 | 0 | 24.25 | 5.53 | 18.87 | 2.16 | 2.86 | 20.67 | 14.0 | 19.25 | 21.0 | 15.17 | 14.28 | 9.73 | 33.77 | 24.98 | 50.22 | 1.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | -19.99 | 9.73 | 0.0 | 3.84 | 3.8 | 0.0 | 9.83 | 18.03 | 3.56 | 50.75 | 31.55 | 1.97 | 27.22 | -2.88 | -244.72 | 22.79 | 15.15 | -21.91 | 84.08 | 0.01 | 18.33 | 64.57 |
| 21Q4 (9) | 7.77 | -40.46 | -18.89 | 1.66 | -55.97 | -69.14 | 0 | 0 | 0 | 0 | 0 | 0 | 22.98 | 9.9 | 2.86 | 2.1 | -4.11 | 27.27 | 11.74 | -7.41 | -5.17 | 13.28 | -8.08 | -8.45 | 27.02 | 21.66 | 14.83 | 1.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | 0.0 | -19.99 | 9.73 | 0.0 | 3.84 | 3.8 | 0.0 | 9.83 | 17.41 | 14.24 | 42.94 | 30.94 | 7.54 | 23.71 | 1.99 | 169.1 | 152.37 | 19.4 | 56.96 | 131.5 | 0.01 | 30.39 | 39.45 |
| 21Q3 (8) | 13.05 | -2.47 | 95.65 | 3.77 | -3.33 | -41.09 | 0 | 0 | 0 | 0 | 0 | 0 | 20.91 | -13.38 | -6.15 | 2.19 | 23.03 | 11.73 | 12.68 | -6.63 | 18.06 | 14.44 | -5.17 | 19.87 | 22.21 | 13.61 | -17.19 | 1.82 | 0.0 | -0.55 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 16.73 | -19.99 | -19.99 | 9.73 | 3.84 | 3.84 | 3.8 | 9.83 | 9.83 | 15.24 | 10.92 | 44.87 | 28.77 | 8.24 | 23.16 | -2.88 | 2.37 | 33.02 | 12.36 | 14.55 | 98.71 | 0.01 | -3.45 | 11.39 |
| 21Q2 (7) | 13.38 | 13.1 | 126.78 | 3.9 | 2.36 | -26.97 | 0 | 0 | 0 | 0 | 0 | 0 | 24.14 | 18.33 | 29.37 | 1.78 | -0.56 | 270.83 | 13.58 | 17.37 | 42.8 | 15.23 | 10.16 | 0 | 19.55 | -13.03 | -26.0 | 1.82 | 0.0 | -0.55 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 20.91 | 0.0 | 0.0 | 9.37 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 13.74 | 14.88 | 60.51 | 26.58 | 7.18 | 24.26 | -2.95 | 20.91 | 25.88 | 10.79 | 31.11 | 135.59 | 0.01 | 10.48 | 11.58 |
| 21Q1 (6) | 11.83 | 23.49 | 15.3 | 3.81 | -29.18 | -39.33 | 0 | 0 | 0 | 0 | 0 | 0 | 20.4 | -8.68 | -7.65 | 1.79 | 8.48 | 414.04 | 11.57 | -6.54 | -2.28 | 13.83 | -4.66 | 0 | 22.48 | -4.46 | -7.83 | 1.82 | 0.0 | -0.55 | 0 | 0 | 0 | 0.11 | 0.0 | 0 | 20.91 | 0.0 | 0.0 | 9.37 | 0.0 | 5.76 | 3.46 | 0.0 | 15.33 | 11.96 | -1.81 | 32.15 | 24.8 | -0.84 | 18.55 | -3.73 | 1.84 | 21.47 | 8.23 | -1.79 | 91.4 | 0.00 | 0.27 | -1.59 |
| 20Q4 (5) | 9.58 | 43.63 | -5.62 | 5.38 | -15.94 | -8.5 | 0 | 0 | 0 | 0 | 0 | 0 | 22.34 | 0.27 | -14.41 | 1.65 | -15.82 | 70.1 | 12.38 | 15.27 | 2.57 | 14.50 | 20.35 | 0 | 23.53 | -12.27 | -3.05 | 1.82 | -0.55 | -0.55 | 0 | 0 | 0 | 0.11 | 0.0 | 0 | 20.91 | 0.0 | 0.0 | 9.37 | 0.0 | 5.76 | 3.46 | 0.0 | 15.33 | 12.18 | 15.78 | -11.55 | 25.01 | 7.06 | -2.42 | -3.8 | 11.63 | -9.83 | 8.38 | 34.73 | -18.72 | 0.00 | 4.15 | 1.84 |
| 20Q3 (4) | 6.67 | 13.05 | 0.0 | 6.4 | 19.85 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 22.28 | 19.4 | 0.0 | 1.96 | 308.33 | 0.0 | 10.74 | 12.93 | 0.0 | 12.05 | 0 | 0.0 | 26.82 | 1.51 | 0.0 | 1.83 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.11 | 0.0 | 0.0 | 20.91 | 0.0 | 0.0 | 9.37 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 10.52 | 22.9 | 0.0 | 23.36 | 9.21 | 0.0 | -4.3 | -8.04 | 0.0 | 6.22 | 35.81 | 0.0 | 0.00 | -3.28 | 0.0 |
