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) | 8.49 | -21.46 | 21.59 | -10.6 | 5.31 | -6.84 | 0 | 0 | 163.14 | -4.03 | 3.13 | -2.8 | 18.04 | -8.15 | 11.06 | -4.29 | 28.14 | 9.54 | 3.92 | 6.52 | 13.55 | -2.17 | 0.78 | 52.94 | 33.17 | 3.01 | 3.93 | 8.86 | 2.33 | 0.0 | 5.91 | 4.05 | 12.17 | 4.73 | -0.07 | 0 | 5.84 | 3.73 | 0.01 | 29.8 |
| 2022 (9) | 10.81 | 24.11 | 24.15 | 135.38 | 5.7 | -0.52 | 0 | 0 | 169.99 | 15.02 | 3.22 | -0.31 | 19.64 | 7.15 | 11.55 | -6.85 | 25.69 | 35.42 | 3.68 | 6.05 | 13.85 | -10.88 | 0.51 | 64.52 | 32.2 | 0.0 | 3.61 | 9.73 | 2.33 | 0.0 | 5.68 | -9.7 | 11.62 | -2.43 | -0.05 | 0 | 5.63 | -9.49 | 0.01 | -20.25 |
| 2021 (8) | 8.71 | -7.73 | 10.26 | 52.68 | 5.73 | 23.49 | 0 | 0 | 147.79 | 19.92 | 3.23 | -47.48 | 18.33 | 31.4 | 12.40 | 9.57 | 18.97 | 25.05 | 3.47 | 4.52 | 15.54 | -6.16 | 0.31 | -11.43 | 32.2 | 0.0 | 3.29 | 23.22 | 2.33 | 0.0 | 6.29 | -8.97 | 11.91 | 0.0 | -0.07 | 0 | 6.22 | -9.2 | 0.01 | 105.23 |
| 2020 (7) | 9.44 | -2.68 | 6.72 | -48.31 | 4.64 | -25.88 | 0 | 0 | 123.24 | 0.53 | 6.15 | 202.96 | 13.95 | 3.79 | 11.32 | 3.25 | 15.17 | -17.91 | 3.32 | 7.1 | 16.56 | -8.46 | 0.35 | 20.69 | 32.2 | 0.0 | 2.67 | 8.1 | 2.33 | 0.0 | 6.91 | 208.48 | 11.91 | 69.18 | -0.06 | 0 | 6.85 | 215.67 | 0.01 | -4.53 |
| 2019 (6) | 9.7 | -2.02 | 13.0 | 24.16 | 6.26 | 27.24 | 0 | 0 | 122.59 | 4.69 | 2.03 | 0 | 13.44 | 2.75 | 10.96 | -1.85 | 18.48 | 32.85 | 3.1 | 3.33 | 18.09 | -5.73 | 0.29 | -9.38 | 32.2 | 0.0 | 2.47 | 0.0 | 2.33 | 0.0 | 2.24 | 300.0 | 7.04 | 31.34 | -0.07 | 0 | 2.17 | 317.31 | 0.01 | -12.92 |
| 2018 (5) | 9.9 | 9.88 | 10.47 | 33.55 | 4.92 | -11.83 | 0 | 0 | 117.1 | 8.2 | -0.11 | 0 | 13.08 | 10.19 | 11.17 | 1.85 | 13.91 | -23.61 | 3.0 | 2.04 | 19.19 | 0.79 | 0.32 | 0.0 | 32.2 | 0.0 | 2.47 | 6.01 | 2.33 | -4.51 | 0.56 | -68.36 | 5.36 | -18.04 | -0.04 | 0 | 0.52 | -70.11 | 0.01 | -27.13 |
| 2017 (4) | 9.01 | -12.78 | 7.84 | -11.51 | 5.58 | 87.88 | 0 | 0 | 108.23 | -1.3 | 1.41 | -9.62 | 11.87 | -6.02 | 10.97 | -4.78 | 18.21 | 36.0 | 2.94 | 4.26 | 19.04 | 31.95 | 0.32 | 23.08 | 32.2 | 1.0 | 2.33 | 7.37 | 2.44 | 0.0 | 1.77 | 1.72 | 6.54 | 2.99 | -0.03 | 0 | 1.74 | 0.58 | 0.01 | 96.4 |
| 2016 (3) | 10.33 | 23.86 | 8.86 | -31.48 | 2.97 | 73.68 | 0 | 0 | 109.66 | 12.67 | 1.56 | 59.18 | 12.63 | 17.16 | 11.52 | 3.99 | 13.39 | -27.62 | 2.82 | 6.82 | 14.43 | 51.42 | 0.26 | 0 | 31.88 | 0.0 | 2.17 | 4.83 | 2.44 | 0.0 | 1.74 | 34.88 | 6.35 | 9.48 | -0.01 | 0 | 1.73 | 32.06 | 0.01 | -80.97 |
| 2015 (2) | 8.34 | -4.69 | 12.93 | 177.47 | 1.71 | 180.33 | 0 | 0 | 97.33 | -7.69 | 0.98 | -27.94 | 10.78 | -5.27 | 11.08 | 2.62 | 18.5 | 36.33 | 2.64 | 2.33 | 9.53 | 55.97 | 0 | 0 | 31.88 | 1.79 | 2.07 | 6.7 | 2.44 | 0.0 | 1.29 | -27.12 | 5.8 | -5.69 | 0.02 | -33.33 | 1.31 | -27.22 | 0.03 | -23.22 |
| 2014 (1) | 8.75 | 41.59 | 4.66 | 223.61 | 0.61 | -39.0 | 0 | 0 | 105.44 | 0.31 | 1.36 | 385.71 | 11.38 | 6.55 | 10.79 | 6.22 | 13.57 | 13.65 | 2.58 | -13.42 | 6.11 | 52.75 | 0 | 0 | 31.32 | 0.0 | 1.94 | 1.57 | 2.44 | 0.0 | 1.77 | 59.46 | 6.15 | 12.64 | 0.03 | 0 | 1.8 | 63.64 | 0.04 | 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) | 8.87 | -8.18 | -3.17 | 20.1 | -7.84 | 5.85 | 5.52 | -2.99 | 41.18 | 0 | 0 | 0 | 35.25 | 1.59 | -13.39 | 0.13 | -78.33 | -86.32 | 15.56 | -5.75 | -13.75 | 10.74 | -2.21 | -0.43 | 25.83 | -7.42 | 4.49 | 4.01 | -9.28 | 6.37 | 14.54 | 6.68 | -2.68 | 0.78 | 4.0 | -3.7 | 34.16 | 0.0 | 2.98 | 4.24 | 0.0 | 7.89 | 2.33 | 0.0 | 0.0 | 4.16 | 3.23 | -18.43 | 10.74 | 1.23 | -5.54 | -0.02 | 50.0 | 60.0 | 4.14 | 3.76 | -18.02 | 0.02 | -18.89 | 5.94 |
| 24Q2 (19) | 9.66 | 8.42 | -12.74 | 21.81 | 23.22 | -9.73 | 5.69 | 4.02 | 9.63 | 0 | 0 | 0 | 34.7 | -2.64 | -14.66 | 0.6 | 22.45 | -21.05 | 16.51 | -3.9 | 4.03 | 10.98 | -0.09 | 16.38 | 27.9 | 12.0 | 12.0 | 4.42 | 4.25 | 11.62 | 13.63 | 9.83 | 14.44 | 0.75 | -2.6 | 19.05 | 34.16 | 2.98 | 2.98 | 4.24 | 7.89 | 7.89 | 2.33 | 0.0 | 0.0 | 4.03 | -36.93 | -3.12 | 10.61 | -16.19 | 1.82 | -0.04 | 20.0 | 50.0 | 3.99 | -37.07 | -2.21 | 0.02 | 88.76 | 41.33 |
| 24Q1 (18) | 8.91 | 4.95 | 9.33 | 17.7 | -18.02 | 2.67 | 5.47 | 3.01 | -1.97 | 0 | 0 | 0 | 35.64 | -9.38 | -16.04 | 0.49 | -38.75 | -20.97 | 17.18 | -4.77 | -0.81 | 10.99 | -0.62 | 8.0 | 24.91 | -11.48 | 9.54 | 4.24 | 8.16 | 12.47 | 12.41 | -8.41 | -3.57 | 0.77 | -1.28 | 42.59 | 33.17 | 0.0 | 3.01 | 3.93 | 0.0 | 8.86 | 2.33 | 0.0 | 0.0 | 6.39 | 8.12 | 1.59 | 12.66 | 4.03 | 3.52 | -0.05 | 28.57 | -25.0 | 6.34 | 8.56 | 1.44 | 0.01 | -23.31 | -2.98 |
| 23Q4 (17) | 8.49 | -7.31 | -21.46 | 21.59 | 13.69 | -10.6 | 5.31 | 35.81 | -6.84 | 0 | 0 | 0 | 39.33 | -3.37 | -9.57 | 0.8 | -15.79 | 370.59 | 18.04 | 0.0 | -8.15 | 11.06 | 2.55 | -4.28 | 28.14 | 13.83 | 9.54 | 3.92 | 3.98 | 6.52 | 13.55 | -9.3 | -2.17 | 0.78 | -3.7 | 52.94 | 33.17 | 0.0 | 3.01 | 3.93 | 0.0 | 8.86 | 2.33 | 0.0 | 0.0 | 5.91 | 15.88 | 4.05 | 12.17 | 7.04 | 4.73 | -0.07 | -40.0 | -40.0 | 5.84 | 15.64 | 3.73 | 0.01 | -9.77 | 29.8 |
| 23Q3 (16) | 9.16 | -17.25 | 9.44 | 18.99 | -21.4 | -23.77 | 3.91 | -24.66 | -29.55 | 0 | 0 | 0 | 40.7 | 0.1 | -2.21 | 0.95 | 25.0 | 396.88 | 18.04 | 13.67 | -5.45 | 10.78 | 14.3 | -5.75 | 24.72 | -0.76 | -16.43 | 3.77 | -4.8 | 4.43 | 14.94 | 25.44 | -5.68 | 0.81 | 28.57 | 58.82 | 33.17 | 0.0 | 3.01 | 3.93 | 0.0 | 8.86 | 2.33 | 0.0 | 0.0 | 5.1 | 22.6 | -6.93 | 11.37 | 9.12 | -0.44 | -0.05 | 37.5 | -25.0 | 5.05 | 23.77 | -7.17 | 0.02 | 8.2 | 40.44 |
| 23Q2 (15) | 11.07 | 35.83 | 26.08 | 24.16 | 40.14 | 18.43 | 5.19 | -6.99 | -4.95 | 0 | 0 | 0 | 40.66 | -4.22 | -4.69 | 0.76 | 22.58 | -43.7 | 15.87 | -8.37 | -14.77 | 9.43 | -7.28 | -18.4 | 24.91 | 9.54 | -12.26 | 3.96 | 5.04 | 14.45 | 11.91 | -7.46 | -15.47 | 0.63 | 16.67 | 18.87 | 33.17 | 3.01 | 3.01 | 3.93 | 8.86 | 8.86 | 2.33 | 0.0 | 0.0 | 4.16 | -33.86 | -28.28 | 10.42 | -14.8 | -11.24 | -0.08 | -100.0 | -60.0 | 4.08 | -34.72 | -29.04 | 0.01 | 29.58 | 23.36 |
| 23Q1 (14) | 8.15 | -24.61 | -3.55 | 17.24 | -28.61 | 43.91 | 5.58 | -2.11 | 1.27 | 0 | 0 | 0 | 42.45 | -2.39 | 0.52 | 0.62 | 264.71 | -69.31 | 17.32 | -11.81 | -5.3 | 10.18 | -11.93 | -14.99 | 22.74 | -11.48 | 19.06 | 3.77 | 2.45 | 4.43 | 12.87 | -7.08 | -10.87 | 0.54 | 5.88 | -1.82 | 32.2 | 0.0 | 0.0 | 3.61 | 0.0 | 9.73 | 2.33 | 0.0 | 0.0 | 6.29 | 10.74 | -24.31 | 12.23 | 5.25 | -12.2 | -0.04 | 20.0 | -33.33 | 6.25 | 11.01 | -24.52 | 0.01 | 2.6 | -1.9 |
| 22Q4 (13) | 10.81 | 29.15 | 24.11 | 24.15 | -3.05 | 135.38 | 5.7 | 2.7 | -0.52 | 0 | 0 | 0 | 43.49 | 4.49 | 8.02 | 0.17 | 153.12 | -75.0 | 19.64 | 2.94 | 7.15 | 11.55 | 0.98 | -6.86 | 25.69 | -13.15 | 35.42 | 3.68 | 1.94 | 6.05 | 13.85 | -12.56 | -10.88 | 0.51 | 0.0 | 64.52 | 32.2 | 0.0 | 0.0 | 3.61 | 0.0 | 9.73 | 2.33 | 0.0 | 0.0 | 5.68 | 3.65 | -9.7 | 11.62 | 1.75 | -2.43 | -0.05 | -25.0 | 28.57 | 5.63 | 3.49 | -9.49 | 0.01 | -2.38 | -20.25 |
| 22Q3 (12) | 8.37 | -4.67 | -6.17 | 24.91 | 22.11 | 161.93 | 5.55 | 1.65 | 7.77 | 0 | 0 | 0 | 41.62 | -2.44 | 15.93 | -0.32 | -123.7 | -14.29 | 19.08 | 2.47 | 18.88 | 11.44 | -1.04 | 0.62 | 29.58 | 4.19 | 55.03 | 3.61 | 4.34 | 6.49 | 15.84 | 12.42 | -9.17 | 0.51 | -3.77 | 59.38 | 32.2 | 0.0 | 0.0 | 3.61 | 0.0 | 9.73 | 2.33 | 0.0 | 0.0 | 5.48 | -5.52 | -2.49 | 11.42 | -2.73 | 1.6 | -0.04 | 20.0 | 50.0 | 5.44 | -5.39 | -1.81 | 0.01 | -4.96 | -32.42 |
| 22Q2 (11) | 8.78 | 3.91 | 32.63 | 20.4 | 70.28 | 56.2 | 5.46 | -0.91 | 13.04 | 0 | 0 | 0 | 42.66 | 1.02 | 23.94 | 1.35 | -33.17 | 187.23 | 18.62 | 1.8 | 25.98 | 11.56 | -3.4 | 6.21 | 28.39 | 48.64 | 5.34 | 3.46 | -4.16 | -3.89 | 14.09 | -2.42 | -13.51 | 0.53 | -3.64 | 65.62 | 32.2 | 0.0 | 0.0 | 3.61 | 9.73 | 35.21 | 2.33 | 0.0 | 0.0 | 5.8 | -30.2 | -40.39 | 11.74 | -15.72 | -20.35 | -0.05 | -66.67 | 37.5 | 5.75 | -30.56 | -40.41 | 0.01 | 3.04 | -33.05 |
| 22Q1 (10) | 8.45 | -2.99 | -4.09 | 11.98 | 16.76 | 148.55 | 5.51 | -3.84 | 16.0 | 0 | 0 | 0 | 42.23 | 4.89 | 13.52 | 2.02 | 197.06 | -14.04 | 18.29 | -0.22 | 19.08 | 11.97 | -3.5 | 1.73 | 19.1 | 0.69 | 18.71 | 3.61 | 4.03 | 2.85 | 14.44 | -7.08 | -18.0 | 0.55 | 77.42 | 66.67 | 32.2 | 0.0 | 0.0 | 3.29 | 0.0 | 23.22 | 2.33 | 0.0 | 0.0 | 8.31 | 32.11 | -10.26 | 13.93 | 16.96 | -2.38 | -0.03 | 57.14 | 50.0 | 8.28 | 33.12 | -10.0 | 0.01 | -16.59 | -42.88 |
| 21Q4 (9) | 8.71 | -2.35 | -7.73 | 10.26 | 7.89 | 52.68 | 5.73 | 11.26 | 23.49 | 0 | 0 | 0 | 40.26 | 12.14 | 19.68 | 0.68 | 342.86 | -51.43 | 18.33 | 14.21 | 31.4 | 12.40 | 9.09 | 9.58 | 18.97 | -0.58 | 25.05 | 3.47 | 2.36 | 4.52 | 15.54 | -10.89 | -6.16 | 0.31 | -3.12 | -11.43 | 32.2 | 0.0 | 0.0 | 3.29 | 0.0 | 23.22 | 2.33 | 0.0 | 0.0 | 6.29 | 11.92 | -8.97 | 11.91 | 5.96 | 0.0 | -0.07 | 12.5 | -16.67 | 6.22 | 12.27 | -9.2 | 0.01 | -17.26 | 105.23 |
| 21Q3 (8) | 8.92 | 34.74 | -9.81 | 9.51 | -27.18 | 20.08 | 5.15 | 6.63 | 10.99 | 0 | 0 | 0 | 35.9 | 4.3 | 17.63 | -0.28 | -159.57 | -121.05 | 16.05 | 8.59 | 19.69 | 11.37 | 4.45 | 3.23 | 19.08 | -29.2 | 13.98 | 3.39 | -5.83 | 6.94 | 17.44 | 7.06 | -4.6 | 0.32 | 0.0 | -11.11 | 32.2 | 0.0 | 0.0 | 3.29 | 23.22 | 23.22 | 2.33 | 0.0 | 0.0 | 5.62 | -42.24 | 2.18 | 11.24 | -23.74 | 6.95 | -0.08 | 0.0 | 0.0 | 5.54 | -42.59 | 2.21 | 0.02 | -5.85 | 60.61 |
| 21Q2 (7) | 6.62 | -24.86 | -42.38 | 13.06 | 170.95 | 30.73 | 4.83 | 1.68 | -18.27 | 0 | 0 | 0 | 34.42 | -7.47 | 17.92 | 0.47 | -80.0 | -37.33 | 14.78 | -3.78 | 15.56 | 10.89 | -7.48 | 0 | 26.95 | 67.5 | 61.86 | 3.6 | 2.56 | 18.42 | 16.29 | -7.5 | -5.57 | 0.32 | -3.03 | 14.29 | 32.2 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 9.73 | 5.08 | 133.33 | 14.74 | 3.29 | 60.74 | -0.08 | -33.33 | 20.0 | 9.65 | 4.89 | 137.1 | 0.02 | -12.09 | 51.9 |
| 21Q1 (6) | 8.81 | -6.67 | -36.34 | 4.82 | -28.27 | -45.54 | 4.75 | 2.37 | -24.48 | 0 | 0 | 0 | 37.2 | 10.58 | 24.46 | 2.35 | 67.86 | -11.99 | 15.36 | 10.11 | 24.47 | 11.77 | 3.94 | 0 | 16.09 | 6.06 | 8.42 | 3.51 | 5.72 | 10.38 | 17.61 | 6.34 | -1.4 | 0.33 | -5.71 | 13.79 | 32.2 | 0.0 | 0.0 | 2.67 | 0.0 | 8.1 | 2.33 | 0.0 | 0.0 | 9.26 | 34.01 | 88.59 | 14.27 | 19.82 | 46.96 | -0.06 | 0.0 | 25.0 | 9.2 | 34.31 | 90.48 | 0.02 | 199.7 | 845.7 |
| 20Q4 (5) | 9.44 | -4.55 | -2.68 | 6.72 | -15.15 | -48.31 | 4.64 | 0.0 | -25.88 | 0 | 0 | 0 | 33.64 | 10.22 | 4.63 | 1.4 | 5.26 | 6.87 | 13.95 | 4.03 | 3.79 | 11.32 | 2.77 | 0 | 15.17 | -9.38 | -17.91 | 3.32 | 4.73 | 7.1 | 16.56 | -9.41 | -8.46 | 0.35 | -2.78 | 20.69 | 32.2 | 0.0 | 0.0 | 2.67 | 0.0 | 8.1 | 2.33 | 0.0 | 0.0 | 6.91 | 25.64 | 208.48 | 11.91 | 13.32 | 69.18 | -0.06 | 25.0 | 14.29 | 6.85 | 26.38 | 215.67 | 0.01 | -35.25 | -4.53 |
| 20Q3 (4) | 9.89 | -13.93 | 0.0 | 7.92 | -20.72 | 0.0 | 4.64 | -21.49 | 0.0 | 0 | 0 | 0.0 | 30.52 | 4.56 | 0.0 | 1.33 | 77.33 | 0.0 | 13.41 | 4.85 | 0.0 | 11.01 | 0 | 0.0 | 16.74 | 0.54 | 0.0 | 3.17 | 4.28 | 0.0 | 18.28 | 5.97 | 0.0 | 0.36 | 28.57 | 0.0 | 32.2 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 5.5 | 31.89 | 0.0 | 10.51 | 14.61 | 0.0 | -0.08 | 20.0 | 0.0 | 5.42 | 33.17 | 0.0 | 0.01 | -10.95 | 0.0 |
