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) | 16.67 | 72.93 | 26.72 | 30.85 | 1.15 | -47.96 | 0.05 | 0.0 | 214.76 | 7.53 | 2.68 | 11.67 | 26.4 | 4.55 | 12.29 | -2.76 | 16.92 | 9.02 | 2.28 | -2.15 | 24.88 | -16.34 | 2.16 | 13.68 | 50.61 | 0.0 | 8.21 | 4.45 | 2.05 | -28.32 | 14.35 | 13.8 | 24.61 | 5.49 | -2.74 | 0 | 11.61 | 9.94 | 0.00 | -0.81 |
| 2022 (9) | 9.64 | -25.39 | 20.42 | 41.12 | 2.21 | 26.29 | 0.05 | 25.0 | 199.73 | 0.78 | 2.4 | -52.66 | 25.25 | -3.96 | 12.64 | -4.7 | 15.52 | 12.14 | 2.33 | -2.92 | 29.74 | -15.2 | 1.9 | 15.85 | 50.61 | 0.0 | 7.86 | 6.79 | 2.86 | 13.04 | 12.61 | 1.37 | 23.33 | 4.48 | -2.05 | 0 | 10.56 | 10.23 | 0.00 | -2.5 |
| 2021 (8) | 12.92 | -32.18 | 14.47 | -18.25 | 1.75 | 47.06 | 0.04 | 0.0 | 198.18 | 6.26 | 5.07 | -5.23 | 26.29 | 4.62 | 13.27 | -1.54 | 13.84 | 14.85 | 2.4 | 60.0 | 35.07 | -1.21 | 1.64 | -6.29 | 50.61 | 0.0 | 7.36 | 7.76 | 2.53 | -16.5 | 12.44 | 22.2 | 22.33 | 11.48 | -2.86 | 0 | 9.58 | 25.23 | 0.00 | -2.78 |
| 2020 (7) | 19.05 | -14.27 | 17.7 | -43.97 | 1.19 | -28.74 | 0.04 | 0.0 | 186.51 | -7.8 | 5.35 | -60.37 | 25.13 | -5.67 | 13.47 | 2.31 | 12.05 | -4.89 | 1.5 | -1.32 | 35.5 | 13.42 | 1.75 | 16.67 | 50.61 | 0.0 | 6.83 | 23.96 | 3.03 | 0 | 10.18 | -35.97 | 20.03 | -6.49 | -2.53 | 0 | 7.65 | -40.56 | 0.00 | 1.28 |
| 2019 (6) | 22.22 | -25.69 | 31.59 | -37.16 | 1.67 | -89.98 | 0.04 | 0.0 | 202.28 | 4.07 | 13.5 | 37.33 | 26.64 | -7.69 | 13.17 | -11.3 | 12.67 | -0.39 | 1.52 | -11.63 | 31.3 | 67.2 | 1.5 | 8.7 | 50.61 | 0.0 | 5.51 | 15.76 | 0 | 0 | 15.9 | 109.49 | 21.42 | 73.58 | -3.03 | 0 | 12.87 | 107.58 | 0.00 | -40.48 |
| 2018 (5) | 29.9 | 8.18 | 50.27 | -42.8 | 16.67 | -44.4 | 0.04 | 0.0 | 194.37 | 9.51 | 9.83 | 48.04 | 28.86 | 4.08 | 14.85 | -4.96 | 12.72 | -90.32 | 1.72 | -13.13 | 18.72 | -56.62 | 1.38 | 46.81 | 50.61 | 0.0 | 4.76 | 0.0 | 0 | 0 | 7.59 | 0 | 12.34 | 376.45 | -1.39 | 0 | 6.2 | 0 | 0.00 | -99.43 |
| 2017 (4) | 27.64 | 17.92 | 87.88 | -40.87 | 29.98 | 1.46 | 0.04 | 0.0 | 177.49 | 3.95 | 6.64 | 0 | 27.73 | 12.59 | 15.62 | 8.31 | 131.46 | 0.89 | 1.98 | -65.8 | 43.15 | 104.12 | 0.94 | 8.05 | 50.61 | 0.0 | 4.76 | 0.0 | 0 | 0 | -2.17 | 0 | 2.59 | 0 | -1.46 | 0 | -3.63 | 0 | 0.34 | -0.56 |
| 2016 (3) | 23.44 | -36.2 | 148.63 | 0.88 | 29.55 | 331.39 | 0.04 | 0.0 | 170.75 | -15.55 | -7.77 | 0 | 24.63 | -0.08 | 14.42 | 18.32 | 130.3 | -6.14 | 5.79 | -31.88 | 21.14 | -52.49 | 0.87 | 12.99 | 50.61 | 0.0 | 4.76 | 0.0 | 0 | 0 | -8.37 | 0 | -3.62 | 0 | -0.15 | 0 | -8.52 | 0 | 0.34 | 8.53 |
| 2015 (2) | 36.74 | 38.59 | 147.34 | 120.7 | 6.85 | -77.44 | 0.04 | 0 | 202.2 | -19.14 | -19.14 | 0 | 24.65 | -14.85 | 12.19 | 5.3 | 138.82 | 528.71 | 8.5 | -17.72 | 44.5 | 72.95 | 0.77 | -4.94 | 50.61 | 0.0 | 4.76 | 0.0 | 0 | 0 | 0.44 | -97.81 | 5.2 | -79.06 | 2.42 | -26.22 | 2.86 | -87.75 | 0.31 | 7.75 |
| 2014 (1) | 26.51 | -9.61 | 66.76 | 88.91 | 30.37 | -58.35 | 0 | 0 | 250.05 | -14.37 | -2.52 | 0 | 28.95 | -16.76 | 11.58 | -2.8 | 22.08 | -84.85 | 10.33 | 87.14 | 25.73 | -55.45 | 0.81 | -28.32 | 50.61 | 0.0 | 4.76 | 22.68 | 0 | 0 | 20.07 | -26.62 | 24.83 | -21.1 | 3.28 | 215.38 | 23.35 | -17.75 | 0.29 | 3.99 |
| 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) | 13.07 | 23.53 | -24.63 | 20.65 | -12.68 | -26.25 | 3.91 | -0.76 | 73.78 | 0.05 | 0.0 | 0.0 | 65.06 | 10.16 | 9.23 | 1.4 | 35.92 | 125.81 | 29.59 | 2.35 | -6.39 | 12.74 | -0.07 | -16.4 | 17.76 | -7.93 | 7.18 | 2.24 | -0.44 | -2.18 | 22.0 | 0.0 | -18.25 | 2.25 | -4.66 | 8.7 | 50.61 | 0.0 | 0.0 | 8.46 | 0.0 | 3.05 | 2.74 | 0.0 | 33.66 | 15.81 | 9.72 | 11.97 | 27.02 | 5.46 | 10.83 | -1.56 | -24.8 | -9.86 | 14.25 | 8.28 | 12.2 | 0.00 | -1.44 | -3.27 |
| 24Q2 (19) | 10.58 | -15.76 | -54.2 | 23.65 | -9.28 | -32.27 | 3.94 | -21.83 | 82.41 | 0.05 | 0.0 | 0.0 | 59.06 | 10.72 | 12.6 | 1.03 | -21.37 | 186.11 | 28.91 | 10.3 | 6.6 | 12.75 | 7.09 | -3.45 | 19.29 | 5.64 | 5.87 | 2.25 | -0.44 | -2.17 | 22.0 | -4.35 | -21.82 | 2.36 | 6.31 | 15.69 | 50.61 | 0.0 | 0.0 | 8.46 | 3.05 | 3.05 | 2.74 | 33.66 | 33.66 | 14.41 | 0.63 | 6.74 | 25.62 | 4.23 | 7.83 | -1.25 | 19.87 | 53.87 | 13.16 | 3.13 | 21.96 | 0.00 | -1.78 | -4.39 |
| 24Q1 (18) | 12.56 | -24.66 | -36.5 | 26.07 | -2.43 | -13.36 | 5.04 | 338.26 | 127.03 | 0.05 | 0.0 | 0.0 | 53.34 | -2.77 | 11.38 | 1.31 | 211.9 | 2.34 | 26.21 | -0.72 | 6.24 | 11.90 | -3.18 | -2.49 | 18.26 | 7.92 | 10.73 | 2.26 | -0.88 | -2.59 | 23.0 | -7.56 | -23.89 | 2.22 | 2.78 | 4.23 | 50.61 | 0.0 | 0.0 | 8.21 | 0.0 | 4.45 | 2.05 | 0.0 | -28.32 | 14.32 | -0.21 | 12.93 | 24.58 | -0.12 | 5.04 | -1.56 | 43.07 | 17.46 | 12.76 | 9.91 | 18.26 | 0.00 | -1.55 | -2.04 |
| 23Q4 (17) | 16.67 | -3.86 | 72.93 | 26.72 | -4.57 | 30.85 | 1.15 | -48.89 | -47.96 | 0.05 | 0.0 | 0.0 | 54.86 | -7.89 | 15.3 | 0.42 | -32.26 | 148.84 | 26.4 | -16.48 | 4.55 | 12.29 | -19.31 | -2.77 | 16.92 | 2.11 | 9.02 | 2.28 | -0.44 | -2.15 | 24.88 | -7.54 | -16.34 | 2.16 | 4.35 | 13.68 | 50.61 | 0.0 | 0.0 | 8.21 | 0.0 | 4.45 | 2.05 | 0.0 | -28.32 | 14.35 | 1.63 | 13.8 | 24.61 | 0.94 | 5.49 | -2.74 | -92.96 | -33.66 | 11.61 | -8.58 | 9.94 | 0.00 | 1.49 | -0.81 |
| 23Q3 (16) | 17.34 | -24.94 | 26.02 | 28.0 | -19.82 | 52.51 | 2.25 | 4.17 | 0.45 | 0.05 | 0.0 | 0.0 | 59.56 | 13.56 | 3.56 | 0.62 | 72.22 | -55.71 | 31.61 | 16.56 | 9.34 | 15.24 | 15.4 | 6.32 | 16.57 | -9.06 | 8.3 | 2.29 | -0.43 | -2.55 | 26.91 | -4.37 | -14.41 | 2.07 | 1.47 | 9.52 | 50.61 | 0.0 | 0.0 | 8.21 | 0.0 | 4.45 | 2.05 | 0.0 | -28.32 | 14.12 | 4.59 | 14.42 | 24.38 | 2.61 | 5.72 | -1.42 | 47.6 | 5.33 | 12.7 | 17.7 | 17.16 | 0.00 | -2.58 | -1.89 |
| 23Q2 (15) | 23.1 | 16.78 | 39.07 | 34.92 | 16.05 | 39.57 | 2.16 | -2.7 | -70.08 | 0.05 | 0.0 | 0.0 | 52.45 | 9.52 | 6.78 | 0.36 | -71.88 | -60.0 | 27.12 | 9.93 | -10.2 | 13.20 | 8.15 | -12.72 | 18.22 | 10.49 | 12.05 | 2.3 | -0.86 | -2.95 | 28.14 | -6.88 | 2.51 | 2.04 | -4.23 | 21.43 | 50.61 | 0.0 | 0.0 | 8.21 | 4.45 | 4.45 | 2.05 | -28.32 | -28.32 | 13.5 | 6.47 | 23.4 | 23.76 | 1.54 | 9.7 | -2.71 | -43.39 | -36.18 | 10.79 | 0.0 | 20.56 | 0.00 | 0.64 | -1.93 |
| 23Q1 (14) | 19.78 | 105.19 | 28.61 | 30.09 | 47.36 | 34.81 | 2.22 | 0.45 | 30.59 | 0.05 | 0.0 | 25.0 | 47.89 | 0.65 | 5.23 | 1.28 | 248.84 | 33.33 | 24.67 | -2.3 | -4.86 | 12.21 | -3.45 | -5.86 | 16.49 | 6.25 | 7.78 | 2.32 | -0.43 | -2.93 | 30.22 | 1.61 | -11.38 | 2.13 | 12.11 | 25.29 | 50.61 | 0.0 | 0.0 | 7.86 | 0.0 | 6.79 | 2.86 | 0.0 | 13.04 | 12.68 | 0.56 | 16.65 | 23.4 | 0.3 | 12.77 | -1.89 | 7.8 | -26.0 | 10.79 | 2.18 | 15.15 | 0.00 | -0.32 | -3.11 |
| 22Q4 (13) | 9.64 | -29.94 | -25.39 | 20.42 | 11.22 | 41.12 | 2.21 | -1.34 | 26.29 | 0.05 | 0.0 | 25.0 | 47.58 | -17.27 | -4.11 | -0.86 | -161.43 | -171.07 | 25.25 | -12.66 | -3.96 | 12.64 | -11.77 | -4.7 | 15.52 | 1.44 | 12.14 | 2.33 | -0.85 | -2.92 | 29.74 | -5.41 | -15.2 | 1.9 | 0.53 | 15.85 | 50.61 | 0.0 | 0.0 | 7.86 | 0.0 | 6.79 | 2.86 | 0.0 | 13.04 | 12.61 | 2.19 | 1.37 | 23.33 | 1.17 | 4.48 | -2.05 | -36.67 | 28.32 | 10.56 | -2.58 | 10.23 | 0.00 | 0.39 | -2.5 |
| 22Q3 (12) | 13.76 | -17.16 | -26.3 | 18.36 | -26.62 | 29.48 | 2.24 | -68.98 | 34.13 | 0.05 | 0.0 | 25.0 | 57.51 | 17.08 | 3.77 | 1.4 | 55.56 | -30.69 | 28.91 | -4.27 | -0.52 | 14.33 | -5.26 | -3.53 | 15.3 | -5.9 | 2.07 | 2.35 | -0.84 | 38.24 | 31.44 | 14.54 | -22.14 | 1.89 | 12.5 | 13.86 | 50.61 | 0.0 | 0.0 | 7.86 | 0.0 | 6.79 | 2.86 | 0.0 | 13.04 | 12.34 | 12.8 | 9.01 | 23.06 | 6.46 | 8.72 | -1.5 | 24.62 | 52.23 | 10.84 | 21.12 | 32.52 | 0.00 | -2.62 | -4.81 |
| 22Q2 (11) | 16.61 | 8.0 | -10.7 | 25.02 | 12.1 | 52.75 | 7.22 | 324.71 | 329.76 | 0.05 | 25.0 | 25.0 | 49.12 | 7.93 | -0.61 | 0.9 | -6.25 | -9.09 | 30.2 | 16.47 | 8.24 | 15.12 | 16.64 | 5.02 | 16.26 | 6.27 | -1.87 | 2.37 | -0.84 | 54.9 | 27.45 | -19.5 | -32.22 | 1.68 | -1.18 | 0.0 | 50.61 | 0.0 | 0.0 | 7.86 | 6.79 | 15.08 | 2.86 | 13.04 | -5.61 | 10.94 | 0.64 | 17.26 | 21.66 | 4.39 | 12.87 | -1.99 | -32.67 | 34.11 | 8.95 | -4.48 | 41.84 | 0.00 | -0.58 | -4.94 |
| 22Q1 (10) | 15.38 | 19.04 | -5.82 | 22.32 | 54.25 | 12.56 | 1.7 | -2.86 | 24.09 | 0.04 | 0.0 | 0.0 | 45.51 | -8.28 | 4.09 | 0.96 | -20.66 | 14.29 | 25.93 | -1.37 | 2.69 | 12.97 | -2.25 | -2.18 | 15.3 | 10.55 | -2.61 | 2.39 | -0.42 | 60.4 | 34.1 | -2.77 | -5.07 | 1.7 | 3.66 | -1.73 | 50.61 | 0.0 | 0.0 | 7.36 | 0.0 | 7.76 | 2.53 | 0.0 | -16.5 | 10.87 | -12.62 | 30.34 | 20.75 | -7.08 | 14.01 | -1.5 | 47.55 | 44.85 | 9.37 | -2.19 | 66.73 | 0.00 | 0.31 | -5.36 |
| 21Q4 (9) | 12.92 | -30.8 | -32.18 | 14.47 | 2.05 | -18.25 | 1.75 | 4.79 | 47.06 | 0.04 | 0.0 | 0.0 | 49.62 | -10.47 | 5.37 | 1.21 | -40.1 | -42.92 | 26.29 | -9.53 | 4.62 | 13.27 | -10.69 | -1.55 | 13.84 | -7.67 | 14.85 | 2.4 | 41.18 | 60.0 | 35.07 | -13.15 | -1.21 | 1.64 | -1.2 | -6.29 | 50.61 | 0.0 | 0.0 | 7.36 | 0.0 | 7.76 | 2.53 | 0.0 | -16.5 | 12.44 | 9.89 | 22.2 | 22.33 | 5.28 | 11.48 | -2.86 | 8.92 | -13.04 | 9.58 | 17.11 | 25.23 | 0.00 | -1.99 | -2.78 |
| 21Q3 (8) | 18.67 | 0.38 | 5.36 | 14.18 | -13.43 | -52.59 | 1.67 | -0.6 | 169.35 | 0.04 | 0.0 | 0.0 | 55.42 | 12.14 | 3.59 | 2.02 | 104.04 | -6.05 | 29.06 | 4.16 | -3.26 | 14.85 | 3.14 | -7.36 | 14.99 | -9.54 | 9.5 | 1.7 | 11.11 | 13.33 | 40.38 | -0.3 | 44.21 | 1.66 | -1.19 | -2.92 | 50.61 | 0.0 | 0.0 | 7.36 | 7.76 | 7.76 | 2.53 | -16.5 | -16.5 | 11.32 | 21.33 | 40.62 | 21.21 | 10.53 | 18.49 | -3.14 | -3.97 | 3.98 | 8.18 | 29.64 | 71.13 | 0.00 | -2.75 | -4.99 |
| 21Q2 (7) | 18.6 | 13.9 | 2.25 | 16.38 | -17.4 | -50.96 | 1.68 | 22.63 | 0 | 0.04 | 0.0 | 0 | 49.42 | 13.04 | 7.04 | 0.99 | 17.86 | 19.28 | 27.9 | 10.5 | 6.2 | 14.40 | 8.64 | 0 | 16.57 | 5.47 | 9.45 | 1.53 | 2.68 | 1.32 | 40.5 | 12.75 | 40.38 | 1.68 | -2.89 | 3.7 | 50.61 | 0.0 | 0.0 | 6.83 | 0.0 | 0.0 | 3.03 | 0.0 | 0.0 | 9.33 | 11.87 | 58.14 | 19.19 | 5.44 | 21.84 | -3.02 | -11.03 | 23.16 | 6.31 | 12.28 | 220.3 | 0.00 | -1.03 | 6.87 |
| 21Q1 (6) | 16.33 | -14.28 | -24.15 | 19.83 | 12.03 | -46.33 | 1.37 | 15.13 | 0 | 0.04 | 0.0 | 0 | 43.72 | -7.16 | 10.02 | 0.84 | -60.38 | 223.08 | 25.25 | 0.48 | 0.6 | 13.26 | -1.62 | 0 | 15.71 | 30.37 | 4.25 | 1.49 | -0.67 | -1.32 | 35.92 | 1.18 | 13.28 | 1.73 | -1.14 | 11.61 | 50.61 | 0.0 | 0.0 | 6.83 | 0.0 | 23.96 | 3.03 | 0.0 | 0 | 8.34 | -18.07 | -11.37 | 18.2 | -9.14 | 21.9 | -2.72 | -7.51 | 15.79 | 5.62 | -26.54 | -9.06 | 0.00 | 3.05 | -5.68 |
| 20Q4 (5) | 19.05 | 7.51 | -14.27 | 17.7 | -40.82 | -43.97 | 1.19 | 91.94 | -28.74 | 0.04 | 0.0 | 0 | 47.09 | -11.98 | -1.81 | 2.12 | -1.4 | 265.52 | 25.13 | -16.34 | -5.67 | 13.47 | -15.95 | 0 | 12.05 | -11.98 | -4.89 | 1.5 | 0.0 | -1.32 | 35.5 | 26.79 | 13.42 | 1.75 | 2.34 | 16.67 | 50.61 | 0.0 | 0.0 | 6.83 | 0.0 | 23.96 | 3.03 | 0.0 | 0 | 10.18 | 26.46 | -35.97 | 20.03 | 11.9 | -6.49 | -2.53 | 22.63 | 16.5 | 7.65 | 60.04 | -40.56 | 0.00 | -4.22 | 1.28 |
| 20Q3 (4) | 17.72 | -2.58 | 0.0 | 29.91 | -10.45 | 0.0 | 0.62 | 0 | 0.0 | 0.04 | 0 | 0.0 | 53.5 | 15.88 | 0.0 | 2.15 | 159.04 | 0.0 | 30.04 | 14.35 | 0.0 | 16.03 | 0 | 0.0 | 13.69 | -9.58 | 0.0 | 1.5 | -0.66 | 0.0 | 28.0 | -2.95 | 0.0 | 1.71 | 5.56 | 0.0 | 50.61 | 0.0 | 0.0 | 6.83 | 0.0 | 0.0 | 3.03 | 0.0 | 0.0 | 8.05 | 36.44 | 0.0 | 17.9 | 13.65 | 0.0 | -3.27 | 16.79 | 0.0 | 4.78 | 142.64 | 0.0 | 0.00 | 9.4 | 0.0 |
