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) | 5.91 | -4.21 | 9.18 | -24.51 | 4.32 | -10.56 | 0 | 0 | 49.0 | 2.06 | 2.01 | -27.7 | 6.81 | -6.58 | 13.90 | -8.47 | 8.91 | -7.76 | 75.95 | 10.38 | 35.76 | 14.1 | 0.06 | -25.0 | 49.45 | 0.0 | 1.15 | 36.9 | 7.89 | 3.27 | 2.62 | -18.89 | 11.66 | -0.34 | 4.2 | 13.82 | 6.82 | -1.45 | 0.10 | -0.49 |
| 2022 (9) | 6.17 | -10.32 | 12.16 | 27.06 | 4.83 | -21.08 | 0 | 0 | 48.01 | 1.91 | 2.78 | 38.31 | 7.29 | 9.62 | 15.18 | 7.57 | 9.66 | 20.15 | 68.81 | 1.56 | 31.34 | -8.87 | 0.08 | 0.0 | 49.45 | 0.0 | 0.84 | 29.23 | 7.64 | 1.19 | 3.23 | 70.0 | 11.7 | 15.84 | 3.69 | -7.05 | 6.92 | 17.89 | 0.10 | -3.12 |
| 2021 (8) | 6.88 | 2.69 | 9.57 | 0.63 | 6.12 | -45.98 | 0 | 0 | 47.11 | 2.1 | 2.01 | -13.73 | 6.65 | 12.33 | 14.12 | 10.02 | 8.04 | 8.36 | 67.75 | 4.47 | 34.39 | 27.61 | 0.08 | -11.11 | 49.45 | 0.0 | 0.65 | 51.16 | 7.55 | 34.1 | 1.9 | -11.21 | 10.1 | 23.17 | 3.97 | 621.82 | 5.87 | 118.22 | 0.10 | -6.44 |
| 2020 (7) | 6.7 | 9.12 | 9.51 | -24.16 | 11.33 | 20.4 | 0 | 0 | 46.14 | 3.27 | 2.33 | 385.42 | 5.92 | -4.82 | 12.83 | -7.83 | 7.42 | 16.85 | 64.85 | 6.82 | 26.95 | -4.53 | 0.09 | -18.18 | 49.45 | 0.0 | 0.43 | 10.26 | 5.63 | 9.96 | 2.14 | 289.09 | 8.2 | 35.31 | 0.55 | 0 | 2.69 | 0 | 0.11 | -4.75 |
| 2019 (6) | 6.14 | 59.48 | 12.54 | -6.9 | 9.41 | 12.56 | 0 | 0 | 44.68 | 3.38 | 0.48 | 0.0 | 6.22 | 2.98 | 13.92 | -0.38 | 6.35 | -2.91 | 60.71 | 2.95 | 28.23 | 6.53 | 0.11 | -35.29 | 49.45 | 0.0 | 0.39 | 14.71 | 5.12 | 32.3 | 0.55 | -57.69 | 6.06 | 9.98 | -1.37 | 0 | -0.82 | 0 | 0.12 | -0.49 |
| 2018 (5) | 3.85 | -8.11 | 13.47 | 18.57 | 8.36 | 25.53 | 0.16 | 6.67 | 43.22 | 4.25 | 0.48 | -63.91 | 6.04 | 9.42 | 13.98 | 4.96 | 6.54 | 4.64 | 58.97 | 2.49 | 26.5 | -14.41 | 0.17 | -15.0 | 49.45 | 0.0 | 0.34 | 47.83 | 3.87 | 32.53 | 1.3 | 23.81 | 5.51 | 30.88 | -2.25 | 0 | -0.95 | 0 | 0.12 | 2.47 |
| 2017 (4) | 4.19 | -31.65 | 11.36 | -14.26 | 6.66 | 9.0 | 0.15 | 0 | 41.46 | 0.75 | 1.33 | 29.13 | 5.52 | -10.39 | 13.31 | -11.06 | 6.25 | 9.46 | 57.54 | 17.45 | 30.96 | 31.52 | 0.2 | -23.08 | 49.45 | 0.0 | 0.23 | 64.29 | 2.92 | 41.06 | 1.05 | 10.53 | 4.21 | 33.23 | -2.08 | 0 | -1.03 | 0 | 0.12 | 0.78 |
| 2016 (3) | 6.13 | -3.62 | 13.25 | 59.45 | 6.11 | -47.01 | 0 | 0 | 41.15 | 2.39 | 1.03 | 114.58 | 6.16 | 9.03 | 14.97 | 6.48 | 5.71 | -7.75 | 48.99 | 15.24 | 23.54 | 17.7 | 0.26 | -18.75 | 49.45 | 1.5 | 0.14 | 27.27 | 2.07 | 16.29 | 0.95 | 196.88 | 3.16 | 43.64 | -1.68 | 0 | -0.73 | 0 | 0.11 | 0.59 |
| 2015 (2) | 6.36 | -31.47 | 8.31 | -32.44 | 11.53 | -22.88 | 0 | 0 | 40.19 | 12.2 | 0.48 | 0 | 5.65 | 5.81 | 14.06 | -5.7 | 6.19 | -15.32 | 42.51 | 19.24 | 20.0 | -40.24 | 0.32 | -15.79 | 48.72 | -2.11 | 0.11 | 0.0 | 1.78 | -67.52 | 0.32 | 0 | 2.2 | 16.4 | -0.62 | 0 | -0.3 | 0 | 0.11 | -19.34 |
| 2014 (1) | 9.28 | -43.35 | 12.3 | 33.7 | 14.95 | 73.64 | 4.42 | 16.32 | 35.82 | -20.04 | -3.58 | 0 | 5.34 | -2.38 | 14.91 | 22.1 | 7.31 | 2.52 | 35.65 | -6.28 | 33.47 | -23.36 | 0.38 | -7.32 | 49.77 | 0.0 | 0.11 | 0.0 | 5.48 | 255.84 | -3.7 | 0 | 1.89 | -66.19 | -0.59 | 0 | -4.29 | 0 | 0.14 | 17.61 |
| 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) | 5.52 | 14.52 | 9.74 | 12.16 | -5.44 | -5.66 | 6.57 | 42.52 | 43.14 | 0 | 0 | 0 | 17.01 | 41.51 | 4.55 | 1.13 | -3.42 | 25.56 | 13.23 | 41.35 | -1.85 | 26.43 | 39.26 | -3.62 | 7.53 | -19.89 | -3.09 | 80.51 | 0.47 | 7.81 | 32.38 | -3.17 | -4.12 | 0.09 | -10.0 | 50.0 | 49.45 | 0.0 | 0.0 | 1.34 | 0.0 | 16.52 | 9.16 | 0.0 | 16.1 | 3.09 | 56.06 | 27.16 | 13.59 | 8.89 | 18.48 | 9.58 | -5.43 | 129.19 | 12.67 | 4.62 | 91.68 | 0.09 | -0.09 | -6.48 |
| 24Q2 (19) | 4.82 | -18.31 | 9.05 | 12.86 | 12.51 | -9.44 | 4.61 | 0.44 | 9.5 | 0 | 0 | 0 | 12.02 | 3.71 | 3.62 | 1.17 | 48.1 | 457.14 | 9.36 | 19.39 | 3.88 | 18.98 | 18.37 | 3.25 | 9.4 | 8.17 | -8.38 | 80.13 | 2.36 | 7.14 | 33.44 | -3.04 | 1.43 | 0.1 | 0.0 | 42.86 | 49.45 | 0.0 | 0.0 | 1.34 | 16.52 | 16.52 | 9.16 | 16.1 | 16.1 | 1.98 | -12.78 | 34.69 | 12.48 | 10.34 | 18.74 | 10.13 | 46.18 | 68.83 | 12.11 | 31.63 | 62.12 | 0.09 | -4.74 | -5.32 |
| 24Q1 (18) | 5.9 | -0.17 | 18.71 | 11.43 | 24.51 | -20.35 | 4.59 | 6.25 | -6.52 | 0 | 0 | 0 | 11.59 | 22.91 | -1.02 | 0.79 | 229.17 | 19.7 | 7.84 | 15.12 | -3.8 | 16.04 | 15.41 | -4.73 | 8.69 | -2.47 | -5.34 | 78.28 | 3.07 | 4.78 | 34.49 | -3.55 | 14.17 | 0.1 | 66.67 | 42.86 | 49.45 | 0.0 | 0.0 | 1.15 | 0.0 | 36.9 | 7.89 | 0.0 | 3.27 | 2.27 | -13.36 | 18.85 | 11.31 | -3.0 | 8.96 | 6.93 | 65.0 | 25.09 | 9.2 | 34.9 | 23.49 | 0.10 | -1.69 | -2.16 |
| 23Q4 (17) | 5.91 | 17.5 | -4.21 | 9.18 | -28.78 | -24.51 | 4.32 | -5.88 | -10.56 | 0 | 0 | 0 | 9.43 | -42.04 | -1.46 | 0.24 | -73.33 | 271.43 | 6.81 | -49.48 | -6.58 | 13.90 | -49.34 | -8.49 | 8.91 | 14.67 | -7.76 | 75.95 | 1.7 | 10.38 | 35.76 | 5.89 | 14.1 | 0.06 | 0.0 | -25.0 | 49.45 | 0.0 | 0.0 | 1.15 | 0.0 | 36.9 | 7.89 | 0.0 | 3.27 | 2.62 | 7.82 | -18.89 | 11.66 | 1.66 | -0.34 | 4.2 | 0.48 | 13.82 | 6.82 | 3.18 | -1.45 | 0.10 | -0.04 | -0.49 |
| 23Q3 (16) | 5.03 | 13.8 | -10.18 | 12.89 | -9.23 | -0.15 | 4.59 | 9.03 | 8.25 | 0 | 0 | 0 | 16.27 | 40.26 | 0.87 | 0.9 | 328.57 | -65.25 | 13.48 | 49.61 | 4.66 | 27.43 | 49.19 | 1.57 | 7.77 | -24.27 | -12.3 | 74.68 | -0.15 | 10.05 | 33.77 | 2.43 | 2.43 | 0.06 | -14.29 | -25.0 | 49.45 | 0.0 | 0.0 | 1.15 | 0.0 | 36.9 | 7.89 | 0.0 | 3.27 | 2.43 | 65.31 | -24.3 | 11.47 | 9.13 | -1.8 | 4.18 | -30.33 | 86.61 | 6.61 | -11.51 | 21.28 | 0.10 | 1.15 | -0.88 |
| 23Q2 (15) | 4.42 | -11.07 | -19.78 | 14.2 | -1.05 | 28.16 | 4.21 | -14.26 | -36.6 | 0 | 0 | 0 | 11.6 | -0.94 | 5.36 | 0.21 | -68.18 | 210.53 | 9.01 | 10.55 | 2.5 | 18.38 | 9.22 | -2.39 | 10.26 | 11.76 | 1.58 | 74.79 | 0.11 | 12.7 | 32.97 | 9.14 | -3.26 | 0.07 | 0.0 | -22.22 | 49.45 | 0.0 | 0.0 | 1.15 | 36.9 | 36.9 | 7.89 | 3.27 | 3.27 | 1.47 | -23.04 | 226.67 | 10.51 | 1.25 | 17.69 | 6.0 | 8.3 | 97.37 | 7.47 | 0.27 | 114.04 | 0.10 | -1.57 | -7.59 |
| 23Q1 (14) | 4.97 | -19.45 | -2.36 | 14.35 | 18.01 | 51.21 | 4.91 | 1.66 | -23.99 | 0 | 0 | 0 | 11.71 | 22.36 | 3.63 | 0.66 | 571.43 | 26.92 | 8.15 | 11.8 | -0.85 | 16.83 | 10.85 | -2.86 | 9.18 | -4.97 | 4.32 | 74.71 | 8.57 | 9.5 | 30.21 | -3.61 | -14.05 | 0.07 | -12.5 | -12.5 | 49.45 | 0.0 | 0.0 | 0.84 | 0.0 | 29.23 | 7.64 | 0.0 | 1.19 | 1.91 | -40.87 | -21.07 | 10.38 | -11.28 | -2.26 | 5.54 | 50.14 | 15.9 | 7.45 | 7.66 | 3.47 | 0.10 | -0.01 | -3.3 |
| 22Q4 (13) | 6.17 | 10.18 | -10.32 | 12.16 | -5.81 | 27.06 | 4.83 | 13.92 | -21.08 | 0 | 0 | 0 | 9.57 | -40.67 | 3.35 | -0.14 | -105.41 | 80.56 | 7.29 | -43.4 | 9.62 | 15.18 | -43.77 | 7.55 | 9.66 | 9.03 | 20.15 | 68.81 | 1.4 | 1.56 | 31.34 | -4.94 | -8.87 | 0.08 | 0.0 | 0.0 | 49.45 | 0.0 | 0.0 | 0.84 | 0.0 | 29.23 | 7.64 | 0.0 | 1.19 | 3.23 | 0.62 | 70.0 | 11.7 | 0.17 | 15.84 | 3.69 | 64.73 | -7.05 | 6.92 | 26.97 | 17.89 | 0.10 | -0.43 | -3.12 |
| 22Q3 (12) | 5.6 | 1.63 | 20.43 | 12.91 | 16.52 | -10.72 | 4.24 | -36.14 | -56.47 | 0 | 0 | 0 | 16.13 | 46.5 | 6.82 | 2.59 | 1463.16 | 184.62 | 12.88 | 46.53 | 1.18 | 27.00 | 43.37 | -2.15 | 8.86 | -12.28 | 34.86 | 67.86 | 2.26 | 0.24 | 32.97 | -3.26 | 28.84 | 0.08 | -11.11 | -11.11 | 49.45 | 0.0 | 0.0 | 0.84 | 0.0 | 29.23 | 7.64 | 0.0 | 1.19 | 3.21 | 613.33 | 18.89 | 11.68 | 30.8 | 7.16 | 2.24 | -26.32 | -26.07 | 5.45 | 56.16 | -4.89 | 0.10 | -5.69 | -2.32 |
| 22Q2 (11) | 5.51 | 8.25 | 28.74 | 11.08 | 16.75 | -20.97 | 6.64 | 2.79 | -49.04 | 0 | 0 | 0 | 11.01 | -2.57 | -6.54 | -0.19 | -136.54 | -116.67 | 8.79 | 6.93 | -10.4 | 18.83 | 8.7 | -9.03 | 10.1 | 14.77 | 26.88 | 66.36 | -2.74 | -1.54 | 34.08 | -3.04 | 56.4 | 0.09 | 12.5 | 0.0 | 49.45 | 0.0 | 0.0 | 0.84 | 29.23 | 29.23 | 7.64 | 1.19 | 1.19 | 0.45 | -81.4 | -74.86 | 8.93 | -15.91 | -10.61 | 3.04 | -36.4 | -11.37 | 3.49 | -51.53 | -33.14 | 0.11 | 2.99 | 2.98 |
| 22Q1 (10) | 5.09 | -26.02 | 2.83 | 9.49 | -0.84 | -26.38 | 6.46 | 5.56 | -50.72 | 0 | 0 | 0 | 11.3 | 22.03 | 3.1 | 0.52 | 172.22 | -23.53 | 8.22 | 23.61 | 0.49 | 17.33 | 22.72 | -3.45 | 8.8 | 9.45 | 30.76 | 68.23 | 0.71 | 1.31 | 35.15 | 2.21 | 49.38 | 0.08 | 0.0 | -20.0 | 49.45 | 0.0 | 0.0 | 0.65 | 0.0 | 51.16 | 7.55 | 0.0 | 34.1 | 2.42 | 27.37 | -14.18 | 10.62 | 5.15 | 19.59 | 4.78 | 20.4 | 33.89 | 7.2 | 22.66 | 12.68 | 0.11 | 0.17 | -2.79 |
| 21Q4 (9) | 6.88 | 47.96 | 2.69 | 9.57 | -33.82 | 0.63 | 6.12 | -37.17 | -45.98 | 0 | 0 | 0 | 9.26 | -38.68 | 11.7 | -0.72 | -179.12 | -300.0 | 6.65 | -47.76 | 12.33 | 14.12 | -48.84 | 10.04 | 8.04 | 22.37 | 8.36 | 67.75 | 0.07 | 4.47 | 34.39 | 34.39 | 27.61 | 0.08 | -11.11 | -11.11 | 49.45 | 0.0 | 0.0 | 0.65 | 0.0 | 51.16 | 7.55 | 0.0 | 34.1 | 1.9 | -29.63 | -11.21 | 10.1 | -7.34 | 23.17 | 3.97 | 31.02 | 621.82 | 5.87 | 2.44 | 118.22 | 0.10 | 0.39 | -6.44 |
| 21Q3 (8) | 4.65 | 8.64 | -3.33 | 14.46 | 3.14 | 12.97 | 9.74 | -25.25 | -18.9 | 0 | 0 | 0 | 15.1 | 28.18 | -7.65 | 0.91 | -20.18 | -48.3 | 12.73 | 29.77 | -7.82 | 27.60 | 33.28 | -7.3 | 6.57 | -17.46 | 18.59 | 67.7 | 0.45 | 8.32 | 25.59 | 17.44 | 0.83 | 0.09 | 0.0 | 0.0 | 49.45 | 0.0 | 0.0 | 0.65 | 0.0 | 51.16 | 7.55 | 0.0 | 34.1 | 2.7 | 50.84 | 9.76 | 10.9 | 9.11 | 27.93 | 3.03 | -11.66 | 338.58 | 5.73 | 9.77 | 381.51 | 0.10 | -0.58 | -7.89 |
| 21Q2 (7) | 4.28 | -13.54 | 12.63 | 14.02 | 8.77 | 6.7 | 13.03 | -0.61 | 47.23 | 0 | 0 | 0 | 11.78 | 7.48 | 18.04 | 1.14 | 67.65 | 123.53 | 9.81 | 19.93 | 26.74 | 20.70 | 15.37 | 0 | 7.96 | 18.28 | 11.8 | 67.4 | 0.07 | 9.97 | 21.79 | -7.39 | -15.41 | 0.09 | -10.0 | 0.0 | 49.45 | 0.0 | 0.0 | 0.65 | 51.16 | 51.16 | 7.55 | 34.1 | 34.1 | 1.79 | -36.52 | 159.42 | 9.99 | 12.5 | 47.78 | 3.43 | -3.92 | 298.27 | 5.22 | -18.31 | 601.92 | 0.11 | -2.77 | -9.81 |
| 21Q1 (6) | 4.95 | -26.12 | -3.51 | 12.89 | 35.54 | -2.42 | 13.11 | 15.71 | 32.83 | 0 | 0 | 0 | 10.96 | 32.21 | -4.86 | 0.68 | 477.78 | 172.0 | 8.18 | 38.18 | -7.05 | 17.95 | 39.87 | 0 | 6.73 | -9.3 | 33.0 | 67.35 | 3.86 | 12.8 | 23.53 | -12.69 | -11.74 | 0.1 | 11.11 | 0.0 | 49.45 | 0.0 | 0.0 | 0.43 | 0.0 | 10.26 | 5.63 | 0.0 | 9.96 | 2.82 | 31.78 | 252.5 | 8.88 | 8.29 | 40.73 | 3.57 | 549.09 | 201.42 | 6.39 | 137.55 | 334.93 | 0.11 | -3.59 | -11.58 |
| 20Q4 (5) | 6.7 | 39.29 | 9.12 | 9.51 | -25.7 | -22.68 | 11.33 | -5.66 | 20.4 | 0 | 0 | 0 | 8.29 | -49.3 | -2.93 | -0.18 | -110.23 | 63.27 | 5.92 | -57.13 | -4.82 | 12.83 | -56.9 | 0 | 7.42 | 33.94 | 16.85 | 64.85 | 3.76 | 6.82 | 26.95 | 6.19 | -4.53 | 0.09 | 0.0 | -18.18 | 49.45 | 0.0 | 0.0 | 0.43 | 0.0 | 10.26 | 5.63 | 0.0 | 9.96 | 2.14 | -13.01 | 289.09 | 8.2 | -3.76 | 35.31 | 0.55 | 143.31 | 140.15 | 2.69 | 126.05 | 428.05 | 0.11 | -1.16 | -4.75 |
| 20Q3 (4) | 4.81 | 26.58 | 0.0 | 12.8 | -2.59 | 0.0 | 12.01 | 35.71 | 0.0 | 0 | 0 | 0.0 | 16.35 | 63.83 | 0.0 | 1.76 | 245.1 | 0.0 | 13.81 | 78.42 | 0.0 | 29.77 | 0 | 0.0 | 5.54 | -22.19 | 0.0 | 62.5 | 1.97 | 0.0 | 25.38 | -1.48 | 0.0 | 0.09 | 0.0 | 0.0 | 49.45 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 5.63 | 0.0 | 0.0 | 2.46 | 256.52 | 0.0 | 8.52 | 26.04 | 0.0 | -1.27 | 26.59 | 0.0 | 1.19 | 214.42 | 0.0 | 0.11 | -2.65 | 0.0 |
