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) | 20.54 | -53.98 | 13.56 | -19.0 | 5.71 | -38.8 | 0 | 0 | 29.12 | 29.19 | 0.81 | 0 | 3.68 | 42.64 | 12.64 | 10.41 | 0.97 | -40.85 | 100.1 | 2.84 | 73.86 | -0.73 | 0.04 | -42.86 | 79.02 | 1.99 | 25.71 | 0.0 | 22.57 | -0.04 | 54.3 | -5.35 | 102.59 | -2.91 | 32.8 | 16.68 | 87.1 | 1.9 | 0.03 | 1.43 |
| 2022 (9) | 44.63 | 21.11 | 16.74 | 83.15 | 9.33 | -1.58 | 0 | 0 | 22.54 | 1.53 | -1.81 | 0 | 2.58 | 12.66 | 11.45 | 10.96 | 1.64 | 198.18 | 97.34 | 1.66 | 74.4 | -5.93 | 0.07 | -12.5 | 77.48 | 0.0 | 25.71 | 2.72 | 22.58 | 0.0 | 57.37 | -11.41 | 105.66 | -5.97 | 28.11 | -52.99 | 85.48 | -31.37 | 0.03 | -5.11 |
| 2021 (8) | 36.85 | 9.15 | 9.14 | -41.56 | 9.48 | 79.55 | 0 | 0 | 22.2 | 7.87 | 6.58 | -62.7 | 2.29 | -12.93 | 10.32 | -19.28 | 0.55 | -9.84 | 95.75 | -1.98 | 79.09 | -9.84 | 0.08 | -27.27 | 77.48 | 0.0 | 25.03 | 7.89 | 22.58 | -0.79 | 64.76 | -8.25 | 112.37 | -3.58 | 59.79 | 21.06 | 124.55 | 3.82 | 0.03 | 2.34 |
| 2020 (7) | 33.76 | 63.33 | 15.64 | 95.26 | 5.28 | -46.34 | 0.19 | -83.62 | 20.58 | 9.24 | 17.64 | 36.01 | 2.63 | 13.36 | 12.78 | 3.78 | 0.61 | 35.56 | 97.68 | 10.0 | 87.72 | 16.12 | 0.11 | 83.33 | 77.48 | 0.0 | 23.2 | 8.21 | 22.76 | -2.98 | 70.58 | 14.37 | 116.54 | 9.31 | 49.39 | 6.12 | 119.97 | 10.83 | 0.03 | -8.43 |
| 2019 (6) | 20.67 | 4.92 | 8.01 | -2.44 | 9.84 | 89.6 | 1.16 | -22.67 | 18.84 | -9.94 | 12.97 | 85.29 | 2.32 | -24.18 | 12.31 | -15.81 | 0.45 | -93.52 | 88.8 | 5.39 | 75.54 | 24.04 | 0.06 | 0 | 77.48 | 0.0 | 21.44 | 3.38 | 23.46 | 0.0 | 61.71 | 17.5 | 106.61 | 10.23 | 46.54 | 123.43 | 108.25 | 47.58 | 0.04 | -59.87 |
| 2018 (5) | 19.7 | 9.26 | 8.21 | -20.14 | 5.19 | -26.49 | 1.5 | -0.66 | 20.92 | -0.19 | 7.0 | -21.79 | 3.06 | 47.83 | 14.63 | 48.11 | 6.94 | -2.66 | 84.26 | -0.46 | 60.9 | 17.43 | 0 | 0 | 77.48 | 0.0 | 20.74 | 4.54 | 23.46 | -4.32 | 52.52 | 13.21 | 96.72 | 6.59 | 20.83 | 74.02 | 73.35 | 25.69 | 0.09 | 0.02 |
| 2017 (4) | 18.03 | -22.98 | 10.28 | 209.64 | 7.06 | -9.83 | 1.51 | -14.2 | 20.96 | -33.25 | 8.95 | 3480.0 | 2.07 | -44.8 | 9.88 | -17.31 | 7.13 | -11.65 | 84.65 | -12.4 | 51.86 | -23.58 | 0 | 0 | 77.48 | 0.0 | 19.84 | 0.1 | 24.52 | -30.1 | 46.39 | 63.06 | 90.74 | 8.87 | 11.97 | 0 | 58.36 | 317.75 | 0.09 | -15.98 |
| 2016 (3) | 23.41 | 27.99 | 3.32 | 6.07 | 7.83 | 45.0 | 1.76 | 11.39 | 31.4 | 11.07 | 0.25 | -88.74 | 3.75 | 19.81 | 11.94 | 7.87 | 8.07 | -34.39 | 96.63 | 5.02 | 67.86 | -32.92 | 0 | 0 | 77.48 | -0.26 | 19.82 | 1.17 | 35.08 | 49.53 | 28.45 | -30.06 | 83.35 | -0.45 | -14.48 | 0 | 13.97 | 61.32 | 0.11 | -9.15 |
| 2015 (2) | 18.29 | -42.19 | 3.13 | -70.42 | 5.4 | -51.83 | 1.58 | -24.76 | 28.27 | -28.21 | 2.22 | 1287.5 | 3.13 | -45.94 | 11.07 | -24.7 | 12.3 | 7.14 | 92.01 | -2.27 | 101.16 | 11.2 | 0 | 0 | 77.68 | 0.0 | 19.59 | 0.05 | 23.46 | -2.98 | 40.68 | 1.35 | 83.73 | -0.2 | -32.02 | 0 | 8.66 | -85.04 | 0.12 | 18.98 |
| 2014 (1) | 31.64 | -3.98 | 10.58 | 32.75 | 11.21 | -25.51 | 2.1 | 517.65 | 39.38 | -7.73 | 0.16 | -98.74 | 5.79 | -22.39 | 14.70 | -15.88 | 11.48 | -12.57 | 94.15 | 29.65 | 90.97 | 39.33 | 0 | 0 | 77.68 | 0.0 | 19.58 | 6.94 | 24.18 | -10.97 | 40.14 | -14.45 | 83.9 | -9.19 | 17.75 | -36.01 | 57.89 | -22.46 | 0.10 | -11.03 |
| 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) | 19.72 | -13.89 | -13.05 | 11.37 | -35.91 | -20.04 | 7.03 | 5.08 | -29.42 | 0 | 0 | 0 | 7.76 | 5.15 | 5.01 | 4.85 | 573.61 | 314.53 | 2.81 | -7.87 | 1.44 | 9.34 | -9.0 | -6.44 | 1.33 | -2.21 | -20.83 | 103.38 | 2.11 | 4.7 | 77.5 | 4.05 | 10.16 | 0.02 | 0.0 | -60.0 | 79.02 | 0.0 | 0.0 | 25.79 | 0.0 | 0.31 | 22.56 | -0.04 | -0.04 | 55.47 | 9.6 | 1.09 | 103.82 | 4.9 | 0.65 | 31.07 | -5.88 | 8.67 | 86.54 | 3.49 | 3.69 | 0.03 | 0.7 | 1.33 |
| 24Q2 (19) | 22.9 | -2.14 | -2.59 | 17.74 | 22.18 | -10.27 | 6.69 | 10.4 | -37.24 | 0 | 0 | 0 | 7.38 | 5.58 | 1.79 | 0.72 | 284.62 | 3700.0 | 3.05 | 9.32 | -2.87 | 10.26 | 8.84 | -14.96 | 1.36 | 28.3 | 7.09 | 101.24 | 0.94 | 2.16 | 74.48 | -4.5 | 10.8 | 0.02 | -33.33 | -60.0 | 79.02 | 0.0 | 0.0 | 25.79 | 0.31 | 0.31 | 22.57 | 0.0 | -0.04 | 50.61 | -6.14 | -5.74 | 98.97 | -3.16 | -2.95 | 33.01 | 32.15 | -24.65 | 83.62 | 5.98 | -14.24 | 0.03 | 1.05 | -0.2 |
| 24Q1 (18) | 23.4 | 13.92 | -34.38 | 14.52 | 7.08 | 6.22 | 6.06 | 6.13 | -40.06 | 0 | 0 | 0 | 6.99 | -12.19 | 7.37 | -0.39 | 27.78 | -295.0 | 2.79 | -24.18 | 15.29 | 9.43 | -25.41 | -6.8 | 1.06 | 9.28 | -13.11 | 100.3 | 0.2 | 2.0 | 77.99 | 5.59 | 6.66 | 0.03 | -25.0 | -50.0 | 79.02 | 0.0 | 1.99 | 25.71 | 0.0 | 0.0 | 22.57 | 0.0 | -0.04 | 53.92 | -0.7 | -6.34 | 102.2 | -0.38 | -3.46 | 24.98 | -23.84 | -33.48 | 78.9 | -9.41 | -17.05 | 0.03 | -0.7 | -0.53 |
| 23Q4 (17) | 20.54 | -9.44 | -53.98 | 13.56 | -4.64 | -19.0 | 5.71 | -42.67 | -38.8 | 0 | 0 | 0 | 7.96 | 7.71 | 20.61 | -0.54 | -146.15 | -254.29 | 3.68 | 32.85 | 42.64 | 12.64 | 26.65 | 10.44 | 0.97 | -42.26 | -40.85 | 100.1 | 1.38 | 2.84 | 73.86 | 4.99 | -0.73 | 0.04 | -20.0 | -42.86 | 79.02 | 0.0 | 1.99 | 25.71 | 0.0 | 0.0 | 22.57 | 0.0 | -0.04 | 54.3 | -1.04 | -5.35 | 102.59 | -0.54 | -2.91 | 32.8 | 14.73 | 16.68 | 87.1 | 4.36 | 1.9 | 0.03 | 0.28 | 1.43 |
| 23Q3 (16) | 22.68 | -3.53 | -39.34 | 14.22 | -28.07 | 1.5 | 9.96 | -6.57 | -3.86 | 0 | 0 | 0 | 7.39 | 1.93 | 30.57 | 1.17 | 5950.0 | -55.85 | 2.77 | -11.78 | 25.34 | 9.98 | -17.28 | -2.48 | 1.68 | 32.28 | -4.55 | 98.74 | -0.36 | 3.51 | 70.35 | 4.66 | -2.75 | 0.05 | 0.0 | -28.57 | 79.02 | 0.0 | 1.99 | 25.71 | 0.0 | 0.0 | 22.57 | -0.04 | -0.04 | 54.87 | 2.2 | -3.57 | 103.15 | 1.15 | -1.94 | 28.59 | -34.74 | -1.31 | 83.46 | -14.4 | -2.81 | 0.03 | -0.82 | 0.68 |
| 23Q2 (15) | 23.51 | -34.07 | -30.69 | 19.77 | 44.62 | 39.82 | 10.66 | 5.44 | 3.09 | 0 | 0 | 0 | 7.25 | 11.37 | 40.78 | -0.02 | -110.0 | 99.5 | 3.14 | 29.75 | 59.39 | 12.07 | 19.28 | 31.89 | 1.27 | 4.1 | -19.11 | 99.1 | 0.78 | 5.45 | 67.22 | -8.07 | -6.64 | 0.05 | -16.67 | -28.57 | 79.02 | 1.99 | 1.99 | 25.71 | 0.0 | 0.0 | 22.58 | 0.0 | 0.0 | 53.69 | -6.74 | -1.01 | 101.98 | -3.67 | -0.55 | 43.81 | 16.67 | 25.42 | 97.5 | 2.5 | 9.34 | 0.03 | 0.72 | 2.56 |
| 23Q1 (14) | 35.66 | -20.1 | 14.11 | 13.67 | -18.34 | 40.21 | 10.11 | 8.36 | 7.55 | 0 | 0 | 0 | 6.51 | -1.36 | 26.9 | 0.2 | -42.86 | 124.69 | 2.42 | -6.2 | 11.52 | 10.12 | -11.61 | 2.01 | 1.22 | -25.61 | 369.23 | 98.33 | 1.02 | 2.35 | 73.12 | -1.72 | -6.77 | 0.06 | -14.29 | -14.29 | 77.48 | 0.0 | 0.0 | 25.71 | 0.0 | 2.72 | 22.58 | 0.0 | 0.0 | 57.57 | 0.35 | -9.98 | 105.86 | 0.19 | -5.11 | 37.55 | 33.58 | -43.24 | 95.12 | 11.28 | -26.89 | 0.03 | 1.26 | -5.15 |
| 22Q4 (13) | 44.63 | 19.36 | 21.11 | 16.74 | 19.49 | 83.15 | 9.33 | -9.94 | -1.58 | 0 | 0 | 0 | 6.6 | 16.61 | 16.81 | 0.35 | -86.79 | -42.62 | 2.58 | 16.74 | 12.66 | 11.45 | 11.82 | 10.96 | 1.64 | -6.82 | 198.18 | 97.34 | 2.04 | 1.66 | 74.4 | 2.85 | -5.93 | 0.07 | 0.0 | -12.5 | 77.48 | 0.0 | 0.0 | 25.71 | 0.0 | 2.72 | 22.58 | 0.0 | 0.0 | 57.37 | 0.83 | -11.41 | 105.66 | 0.45 | -5.97 | 28.11 | -2.97 | -52.99 | 85.48 | -0.45 | -31.37 | 0.03 | -0.47 | -5.11 |
| 22Q3 (12) | 37.39 | 10.23 | 13.3 | 14.01 | -0.92 | 266.75 | 10.36 | 0.19 | 77.09 | 0 | 0 | 0 | 5.66 | 9.9 | 1.07 | 2.65 | 166.25 | -70.12 | 2.21 | 12.18 | -14.67 | 10.24 | 11.87 | -11.79 | 1.76 | 12.1 | 700.0 | 95.39 | 1.5 | -0.15 | 72.34 | 0.47 | -10.88 | 0.07 | 0.0 | -12.5 | 77.48 | 0.0 | 0.0 | 25.71 | 0.0 | 2.72 | 22.58 | 0.0 | 0.0 | 56.9 | 4.9 | -11.23 | 105.19 | 2.58 | -5.84 | 28.97 | -17.06 | -59.08 | 85.87 | -3.7 | -36.34 | 0.03 | 1.04 | -4.92 |
| 22Q2 (11) | 33.92 | 8.54 | 9.95 | 14.14 | 45.03 | 7.45 | 10.34 | 10.0 | 98.08 | 0 | 0 | 0 | 5.15 | 0.39 | -6.36 | -4.0 | -393.83 | -146.91 | 1.97 | -9.22 | -12.44 | 9.15 | -7.74 | -12.12 | 1.57 | 503.85 | 1107.69 | 93.98 | -2.18 | -2.2 | 72.0 | -8.2 | -12.37 | 0.07 | 0.0 | -22.22 | 77.48 | 0.0 | 0.0 | 25.71 | 2.72 | 10.82 | 22.58 | 0.0 | 0.0 | 54.24 | -15.18 | -20.07 | 102.54 | -8.09 | -9.77 | 34.93 | -47.2 | -51.23 | 89.17 | -31.47 | -36.07 | 0.03 | -6.85 | 1.47 |
| 22Q1 (10) | 31.25 | -15.2 | 39.51 | 9.75 | 6.67 | 10.8 | 9.4 | -0.84 | 79.73 | 0 | 0 | -100.0 | 5.13 | -9.2 | -5.87 | -0.81 | -232.79 | 36.22 | 2.17 | -5.24 | -8.05 | 9.92 | -3.85 | -11.41 | 0.26 | -52.73 | -7.14 | 96.07 | 0.33 | -1.15 | 78.43 | -0.83 | -7.9 | 0.07 | -12.5 | -30.0 | 77.48 | 0.0 | 0.0 | 25.03 | 0.0 | 7.89 | 22.58 | 0.0 | -0.79 | 63.95 | -1.25 | -7.73 | 111.56 | -0.72 | -3.22 | 66.16 | 10.65 | 11.16 | 130.11 | 4.46 | 0.99 | 0.03 | 1.3 | 1.51 |
| 21Q4 (9) | 36.85 | 11.67 | 9.15 | 9.14 | 139.27 | -41.56 | 9.48 | 62.05 | 79.55 | 0 | 0 | -100.0 | 5.65 | 0.89 | -2.08 | 0.61 | -93.12 | -95.08 | 2.29 | -11.58 | -12.93 | 10.32 | -11.11 | -19.28 | 0.55 | 150.0 | -9.84 | 95.75 | 0.23 | -1.98 | 79.09 | -2.56 | -9.84 | 0.08 | 0.0 | -27.27 | 77.48 | 0.0 | 0.0 | 25.03 | 0.0 | 7.89 | 22.58 | 0.0 | -0.79 | 64.76 | 1.03 | -8.25 | 112.37 | 0.59 | -3.58 | 59.79 | -15.54 | 21.06 | 124.55 | -7.67 | 3.82 | 0.03 | -0.27 | 2.34 |
| 21Q3 (8) | 33.0 | 6.97 | 50.75 | 3.82 | -70.97 | -76.02 | 5.85 | 12.07 | 12.93 | 0 | 0 | -100.0 | 5.6 | 1.82 | 14.52 | 8.87 | 647.53 | 49.08 | 2.59 | 15.11 | 9.75 | 11.60 | 11.45 | -1.56 | 0.22 | 69.23 | -67.16 | 95.53 | -0.58 | 9.05 | 81.17 | -1.2 | 1.01 | 0.08 | -11.11 | -33.33 | 77.48 | 0.0 | 0.0 | 25.03 | 7.89 | 7.89 | 22.58 | 0.0 | -3.75 | 64.1 | -5.54 | 11.54 | 111.71 | -1.7 | 7.29 | 70.79 | -1.16 | 65.28 | 134.89 | -3.29 | 34.49 | 0.03 | 7.83 | -1.78 |
| 21Q2 (7) | 30.85 | 37.72 | 5.98 | 13.16 | 49.55 | -2.59 | 5.22 | -0.19 | 0.77 | 0 | -100.0 | 0 | 5.5 | 0.92 | 10.66 | -1.62 | -27.56 | -215.71 | 2.25 | -4.66 | 8.7 | 10.41 | -7.0 | 0 | 0.13 | -53.57 | -60.61 | 96.09 | -1.13 | 9.83 | 82.16 | -3.52 | 2.55 | 0.09 | -10.0 | -35.71 | 77.48 | 0.0 | 0.0 | 23.2 | 0.0 | 0.0 | 22.58 | -0.79 | -3.75 | 67.86 | -2.09 | 31.69 | 113.64 | -1.41 | 15.73 | 71.62 | 20.33 | 75.15 | 139.48 | 8.27 | 50.92 | 0.03 | -6.82 | -8.04 |
| 21Q1 (6) | 22.4 | -33.65 | -7.28 | 8.8 | -43.73 | -32.88 | 5.23 | -0.95 | -43.4 | 0.18 | -5.26 | 0 | 5.45 | -5.55 | 10.1 | -1.27 | -110.25 | 39.52 | 2.36 | -10.27 | 3.51 | 11.20 | -12.39 | 0 | 0.28 | -54.1 | 40.0 | 97.19 | -0.5 | 11.33 | 85.16 | -2.92 | 12.72 | 0.1 | -9.09 | 66.67 | 77.48 | 0.0 | 0.0 | 23.2 | 0.0 | 8.21 | 22.76 | 0.0 | -2.98 | 69.31 | -1.8 | 16.27 | 115.27 | -1.09 | 10.3 | 59.52 | 20.51 | 86.64 | 128.83 | 7.39 | 40.8 | 0.03 | 2.12 | -7.23 |
| 20Q4 (5) | 33.76 | 54.23 | 63.33 | 15.64 | -1.82 | 95.26 | 5.28 | 1.93 | -46.34 | 0.19 | -65.45 | -83.62 | 5.77 | 18.0 | 10.75 | 12.39 | 108.24 | 759.04 | 2.63 | 11.44 | 13.36 | 12.78 | 8.41 | 0 | 0.61 | -8.96 | 35.56 | 97.68 | 11.51 | 10.0 | 87.72 | 9.16 | 16.12 | 0.11 | -8.33 | 83.33 | 77.48 | 0.0 | 0.0 | 23.2 | 0.0 | 8.21 | 22.76 | -2.98 | -2.98 | 70.58 | 22.81 | 14.37 | 116.54 | 11.93 | 9.31 | 49.39 | 15.32 | 6.12 | 119.97 | 19.61 | 10.83 | 0.03 | -4.28 | -8.43 |
| 20Q3 (4) | 21.89 | -24.8 | 0.0 | 15.93 | 17.91 | 0.0 | 5.18 | 0.0 | 0.0 | 0.55 | 0 | 0.0 | 4.89 | -1.61 | 0.0 | 5.95 | 325.0 | 0.0 | 2.36 | 14.01 | 0.0 | 11.79 | 0 | 0.0 | 0.67 | 103.03 | 0.0 | 87.6 | 0.13 | 0.0 | 80.36 | 0.3 | 0.0 | 0.12 | -14.29 | 0.0 | 77.48 | 0.0 | 0.0 | 23.2 | 0.0 | 0.0 | 23.46 | 0.0 | 0.0 | 57.47 | 11.53 | 0.0 | 104.12 | 6.04 | 0.0 | 42.83 | 4.74 | 0.0 | 100.3 | 8.53 | 0.0 | 0.03 | 0.96 | 0.0 |
