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) | 38.17 | 62.84 | 5.29 | -57.27 | 3.87 | 1.31 | 0 | 0 | 238.59 | 12.1 | 30.19 | 40.35 | 45.38 | 18.86 | 19.02 | 6.03 | 26.87 | -12.1 | 24.71 | -6.9 | 14.52 | -21.04 | 5.9 | -32.49 | 59.15 | 0.0 | 28.72 | 8.46 | 0.97 | -79.49 | 122.48 | 14.91 | 152.17 | 10.43 | 1.69 | 0 | 124.17 | 17.56 | 0.02 | -16.5 |
| 2022 (9) | 23.44 | 61.21 | 12.38 | -36.02 | 3.82 | 43.07 | 0 | 0 | 212.83 | 15.79 | 21.51 | 212.65 | 38.18 | 6.29 | 17.94 | -8.21 | 30.57 | 0.33 | 26.54 | -27.53 | 18.39 | -59.74 | 8.74 | -30.69 | 59.15 | 0.0 | 26.48 | 2.76 | 4.73 | 133.0 | 106.59 | 15.03 | 137.8 | 14.39 | -0.97 | 0 | 105.62 | 20.12 | 0.02 | -24.69 |
| 2021 (8) | 14.54 | -5.4 | 19.35 | 6.26 | 2.67 | 8800.0 | 0 | 0 | 183.8 | 6.1 | 6.88 | -16.1 | 35.92 | 7.13 | 19.54 | 0.97 | 30.47 | 14.38 | 36.62 | -7.1 | 45.68 | -22.92 | 12.61 | -12.19 | 59.15 | 0.0 | 25.77 | 3.29 | 2.03 | 42.96 | 92.66 | 1.01 | 120.46 | 2.0 | -4.73 | 0 | 87.93 | -1.97 | 0.03 | -8.06 |
| 2020 (7) | 15.37 | 30.25 | 18.21 | -21.03 | 0.03 | -99.5 | 0 | 0 | 173.23 | -19.85 | 8.2 | -58.67 | 33.53 | -22.17 | 19.36 | -2.89 | 26.64 | 3.1 | 39.42 | 4.56 | 59.26 | 2.88 | 14.36 | -11.03 | 59.15 | 0.0 | 24.95 | 8.57 | 1.42 | -30.39 | 91.73 | -3.91 | 118.1 | -1.98 | -2.03 | 0 | 89.7 | -4.62 | 0.03 | -8.89 |
| 2019 (6) | 11.8 | 3.87 | 23.06 | 15.24 | 6.06 | -4.72 | 0 | 0 | 216.14 | -6.05 | 19.84 | 3.01 | 43.08 | 6.63 | 19.93 | 13.51 | 25.84 | -8.17 | 37.7 | 0.05 | 57.6 | -16.38 | 16.14 | 43.47 | 59.15 | 0.0 | 22.98 | 9.17 | 2.04 | 251.72 | 95.46 | 6.97 | 120.48 | 8.67 | -1.42 | 0 | 94.04 | 7.84 | 0.03 | -20.22 |
| 2018 (5) | 11.36 | -8.09 | 20.01 | -0.74 | 6.36 | 33.61 | 0 | 0 | 230.07 | -5.91 | 19.26 | -17.73 | 40.4 | -17.72 | 17.56 | -12.55 | 28.14 | -4.71 | 37.68 | 0.0 | 68.88 | -0.45 | 11.25 | 1.08 | 59.15 | 0.0 | 21.05 | 12.51 | 0.58 | -57.35 | 89.24 | 6.64 | 110.87 | 6.86 | -2.04 | 0 | 87.2 | 4.93 | 0.04 | -5.42 |
| 2017 (4) | 12.36 | -17.87 | 20.16 | 11.32 | 4.76 | -57.88 | 0 | 0 | 244.53 | 1.12 | 23.41 | -3.06 | 49.1 | 0.78 | 20.08 | -0.34 | 29.53 | 9.05 | 37.68 | 5.87 | 69.19 | 13.43 | 11.13 | 9.76 | 59.15 | 0.0 | 18.71 | 14.79 | 1.36 | 0 | 83.68 | 9.46 | 103.75 | 11.86 | -0.58 | 0 | 83.1 | 10.67 | 0.04 | -4.95 |
| 2016 (3) | 15.05 | -26.69 | 18.11 | 6.97 | 11.3 | -46.32 | 0 | 0 | 241.81 | 7.68 | 24.15 | 42.39 | 48.72 | 1.04 | 20.15 | -6.17 | 27.08 | 2.81 | 35.59 | -2.63 | 61.0 | -4.4 | 10.14 | -11.36 | 59.15 | 0.0 | 16.3 | 11.64 | 0 | 0 | 76.45 | 22.01 | 92.75 | 20.05 | -1.36 | 0 | 75.09 | 13.76 | 0.05 | -10.36 |
| 2015 (2) | 20.53 | 71.8 | 16.93 | -36.21 | 21.05 | 4476.09 | 0 | 0 | 224.56 | 6.22 | 16.96 | 86.37 | 48.22 | -3.96 | 21.47 | -9.58 | 26.34 | -4.84 | 36.55 | 2.09 | 63.81 | -1.94 | 11.44 | 21.96 | 59.15 | 0.0 | 14.6 | 6.65 | 0 | 0 | 62.66 | 20.78 | 77.26 | 17.83 | 3.35 | 6.01 | 66.01 | 19.93 | 0.05 | -8.91 |
| 2014 (1) | 11.95 | 11.47 | 26.54 | 65.46 | 0.46 | -95.43 | 0 | 0 | 211.42 | 7.78 | 9.1 | -32.44 | 50.21 | 16.25 | 23.75 | 7.86 | 27.68 | 5.37 | 35.8 | 7.19 | 65.07 | 27.71 | 9.38 | 8.06 | 59.15 | 0.0 | 13.69 | 10.85 | 0 | 0 | 51.88 | 4.72 | 65.57 | 3.37 | 3.16 | 82.66 | 55.04 | 7.35 | 0.06 | -19.16 |
| 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) | 29.46 | -48.17 | -6.03 | 4.41 | -8.7 | -51.7 | 3.95 | 0.77 | 2.33 | 0 | 0 | 0 | 63.15 | 2.09 | 2.62 | 8.83 | -15.18 | -9.34 | 47.06 | 2.84 | 2.46 | 18.65 | 2.18 | -8.16 | 30.59 | 1.32 | 13.59 | 24.26 | 0.62 | -3.65 | 11.54 | -7.97 | -25.5 | 4.58 | -12.26 | -46.87 | 59.15 | 0.0 | 0.0 | 31.64 | 0.0 | 10.17 | 0 | 0 | -100.0 | 127.83 | 7.42 | 10.62 | 159.47 | 5.86 | 9.8 | 1.94 | -19.5 | -32.4 | 129.77 | 6.89 | 9.58 | 0.02 | -5.57 | 9.69 |
| 24Q2 (19) | 56.84 | 12.49 | 63.01 | 4.83 | -13.29 | -48.45 | 3.92 | 0.77 | 1.82 | 0 | 0 | 0 | 61.86 | 0.19 | 11.44 | 10.41 | -11.18 | 37.34 | 45.76 | 2.37 | 10.53 | 18.25 | -0.22 | -3.05 | 30.19 | 4.57 | 8.4 | 24.11 | -2.55 | 0.04 | 12.54 | -7.39 | -23.82 | 5.22 | -5.61 | -36.19 | 59.15 | 0.0 | 0.0 | 31.64 | 10.17 | 10.17 | 0 | -100.0 | -100.0 | 119.0 | -11.33 | 12.47 | 150.64 | -8.08 | 11.17 | 2.41 | -18.86 | 1753.85 | 121.41 | -11.49 | 14.6 | 0.02 | 9.68 | 15.92 |
| 24Q1 (18) | 50.53 | 32.38 | 83.68 | 5.57 | 5.29 | -49.64 | 3.89 | 0.52 | 1.3 | 0 | 0 | 0 | 61.74 | -5.81 | 10.29 | 11.72 | 47.05 | 139.18 | 44.7 | -1.5 | -0.07 | 18.29 | -3.82 | -10.61 | 28.87 | 7.44 | 0.56 | 24.74 | 0.12 | -3.7 | 13.54 | -6.75 | -22.32 | 5.53 | -6.27 | -35.4 | 59.15 | 0.0 | 0.0 | 28.72 | 0.0 | 8.46 | 0.97 | 0.0 | -79.49 | 134.2 | 9.57 | 20.37 | 163.89 | 7.7 | 14.84 | 2.97 | 75.74 | 828.12 | 137.17 | 10.47 | 22.68 | 0.02 | 7.38 | 5.59 |
| 23Q4 (17) | 38.17 | 21.75 | 62.84 | 5.29 | -42.06 | -57.27 | 3.87 | 0.26 | 1.31 | 0 | 0 | 0 | 65.55 | 6.52 | 23.38 | 7.97 | -18.17 | 131.69 | 45.38 | -1.2 | 18.86 | 19.02 | -6.34 | 6.03 | 26.87 | -0.22 | -12.1 | 24.71 | -1.87 | -6.9 | 14.52 | -6.26 | -21.04 | 5.9 | -31.55 | -32.49 | 59.15 | 0.0 | 0.0 | 28.72 | 0.0 | 8.46 | 0.97 | 0.0 | -79.49 | 122.48 | 5.99 | 14.91 | 152.17 | 4.77 | 10.43 | 1.69 | -41.11 | 274.23 | 124.17 | 4.85 | 17.56 | 0.02 | -1.37 | -16.5 |
| 23Q3 (16) | 31.35 | -10.09 | 68.19 | 9.13 | -2.56 | -13.79 | 3.86 | 0.26 | -15.16 | 0 | 0 | 0 | 61.54 | 10.86 | 11.34 | 9.74 | 28.5 | 39.34 | 45.93 | 10.94 | 6.67 | 20.31 | 7.87 | -1.4 | 26.93 | -3.3 | -9.87 | 25.18 | 4.48 | -8.9 | 15.49 | -5.89 | -35.08 | 8.62 | 5.38 | -21.99 | 59.15 | 0.0 | 0.0 | 28.72 | 0.0 | 8.46 | 0.97 | 0.0 | -79.49 | 115.56 | 9.21 | 12.97 | 145.24 | 7.19 | 8.79 | 2.87 | 2107.69 | 283.97 | 118.43 | 11.79 | 17.57 | 0.02 | -0.21 | -18.43 |
| 23Q2 (15) | 34.87 | 26.75 | 56.79 | 9.37 | -15.28 | -23.76 | 3.85 | 0.26 | -38.69 | 0 | 0 | 0 | 55.51 | -0.84 | 2.44 | 7.58 | 54.69 | -6.07 | 41.4 | -7.44 | 4.36 | 18.83 | -8.0 | -5.81 | 27.85 | -3.0 | 1.35 | 24.1 | -6.19 | -10.38 | 16.46 | -5.57 | -46.19 | 8.18 | -4.44 | -30.03 | 59.15 | 0.0 | 0.0 | 28.72 | 8.46 | 8.46 | 0.97 | -79.49 | -79.49 | 105.81 | -5.09 | 11.03 | 135.5 | -5.05 | 7.1 | 0.13 | -59.38 | 104.85 | 105.94 | -5.25 | 14.38 | 0.02 | -0.08 | -23.18 |
| 23Q1 (14) | 27.51 | 17.36 | 27.6 | 11.06 | -10.66 | -48.94 | 3.84 | 0.52 | -14.29 | 0 | 0 | 0 | 55.98 | 5.36 | 11.43 | 4.9 | 42.44 | 62.79 | 44.73 | 17.16 | 9.07 | 20.46 | 14.08 | -5.75 | 28.71 | -6.08 | 0.14 | 25.69 | -3.2 | -32.47 | 17.43 | -5.22 | -57.37 | 8.56 | -2.06 | -33.07 | 59.15 | 0.0 | 0.0 | 26.48 | 0.0 | 2.76 | 4.73 | 0.0 | 133.0 | 111.49 | 4.6 | 16.54 | 142.71 | 3.56 | 15.58 | 0.32 | 132.99 | 112.12 | 111.81 | 5.86 | 20.19 | 0.02 | -15.09 | -36.26 |
| 22Q4 (13) | 23.44 | 25.75 | 61.21 | 12.38 | 16.9 | -36.02 | 3.82 | -16.04 | 43.07 | 0 | 0 | 0 | 53.13 | -3.87 | 7.64 | 3.44 | -50.79 | 86.96 | 38.18 | -11.33 | 6.29 | 17.94 | -12.9 | -8.21 | 30.57 | 2.31 | 0.33 | 26.54 | -3.98 | -27.53 | 18.39 | -22.93 | -59.74 | 8.74 | -20.9 | -30.69 | 59.15 | 0.0 | 0.0 | 26.48 | 0.0 | 2.76 | 4.73 | 0.0 | 133.0 | 106.59 | 4.2 | 15.03 | 137.8 | 3.21 | 14.39 | -0.97 | 37.82 | 79.49 | 105.62 | 4.85 | 20.12 | 0.02 | -3.65 | -24.69 |
| 22Q3 (12) | 18.64 | -16.19 | 78.2 | 10.59 | -13.83 | -38.25 | 4.55 | -27.55 | 234.56 | 0 | 0 | 0 | 55.27 | 1.99 | 23.7 | 6.99 | -13.38 | 529.73 | 43.06 | 8.55 | 30.56 | 20.60 | 3.05 | 13.29 | 29.88 | 8.73 | -3.11 | 27.64 | 2.79 | -22.03 | 23.86 | -22.0 | -51.93 | 11.05 | -5.47 | -14.07 | 59.15 | 0.0 | 0.0 | 26.48 | 0.0 | 2.76 | 4.73 | 0.0 | 133.0 | 102.29 | 7.33 | 12.9 | 133.51 | 5.52 | 12.76 | -1.56 | 41.79 | 68.16 | 100.73 | 8.76 | 17.54 | 0.02 | -6.03 | -23.33 |
| 22Q2 (11) | 22.24 | 3.15 | 64.13 | 12.29 | -43.26 | -29.33 | 6.28 | 40.18 | 31300.0 | 0 | 0 | 0 | 54.19 | 7.86 | 21.56 | 8.07 | 168.11 | 472.34 | 39.67 | -3.27 | 20.91 | 19.99 | -7.95 | 10.86 | 27.48 | -4.15 | -4.68 | 26.89 | -29.31 | -25.74 | 30.59 | -25.19 | -41.89 | 11.69 | -8.6 | -9.45 | 59.15 | 0.0 | 0.0 | 26.48 | 2.76 | 2.76 | 4.73 | 133.0 | 133.0 | 95.3 | -0.39 | 6.5 | 126.52 | 2.47 | 7.88 | -2.68 | -1.52 | 23.43 | 92.62 | -0.44 | 7.72 | 0.02 | -17.09 | -20.61 |
| 22Q1 (10) | 21.56 | 48.28 | 83.8 | 21.66 | 11.94 | 22.17 | 4.48 | 67.79 | 22300.0 | 0 | 0 | 0 | 50.24 | 1.78 | 11.2 | 3.01 | 63.59 | 19.92 | 41.01 | 14.17 | 11.26 | 21.71 | 11.11 | 0.41 | 28.67 | -5.91 | 4.71 | 38.04 | 3.88 | 6.17 | 40.89 | -10.49 | -29.97 | 12.79 | 1.43 | -11.18 | 59.15 | 0.0 | 0.0 | 25.77 | 0.0 | 3.29 | 2.03 | 0.0 | 42.96 | 95.67 | 3.25 | 1.52 | 123.47 | 2.5 | 2.38 | -2.64 | 44.19 | -6.88 | 93.03 | 5.8 | 1.37 | 0.03 | 0.32 | -6.11 |
| 21Q4 (9) | 14.54 | 39.01 | -5.4 | 19.35 | 12.83 | 6.26 | 2.67 | 96.32 | 8800.0 | 0 | 0 | 0 | 49.36 | 10.47 | 5.11 | 1.84 | 65.77 | -2.65 | 35.92 | 8.91 | 7.13 | 19.54 | 7.49 | 0.97 | 30.47 | -1.2 | 14.38 | 36.62 | 3.3 | -7.1 | 45.68 | -7.98 | -22.92 | 12.61 | -1.94 | -12.19 | 59.15 | 0.0 | 0.0 | 25.77 | 0.0 | 3.29 | 2.03 | 0.0 | 42.96 | 92.66 | 2.27 | 1.01 | 120.46 | 1.74 | 2.0 | -4.73 | 3.47 | -133.0 | 87.93 | 2.6 | -1.97 | 0.03 | -1.91 | -8.06 |
| 21Q3 (8) | 10.46 | -22.8 | -25.55 | 17.15 | -1.38 | -32.16 | 1.36 | 6700.0 | 6700.0 | 0 | 0 | 0 | 44.68 | 0.22 | -1.28 | 1.11 | -21.28 | -58.11 | 32.98 | 0.52 | 2.74 | 18.18 | 0.84 | 4.62 | 30.84 | 6.97 | 13.55 | 35.45 | -2.1 | -5.44 | 49.64 | -5.7 | -8.53 | 12.86 | -0.39 | -11.43 | 59.15 | 0.0 | 0.0 | 25.77 | 0.0 | 3.29 | 2.03 | 0.0 | 42.96 | 90.6 | 1.25 | 0.91 | 118.4 | 0.95 | 1.94 | -4.9 | -40.0 | -100.82 | 85.7 | -0.33 | -1.88 | 0.03 | -2.69 | -7.78 |
| 21Q2 (7) | 13.55 | 15.52 | -15.52 | 17.39 | -1.92 | -31.8 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 44.58 | -1.33 | 34.89 | 1.41 | -43.82 | 1510.0 | 32.81 | -10.99 | 3.6 | 18.03 | -16.63 | 0 | 28.83 | 5.3 | 8.3 | 36.21 | 1.06 | 2.58 | 52.64 | -9.85 | -4.98 | 12.91 | -10.35 | -7.39 | 59.15 | 0.0 | 0.0 | 25.77 | 3.29 | 3.29 | 2.03 | 42.96 | 42.96 | 89.48 | -5.05 | 2.7 | 117.28 | -2.75 | 3.34 | -3.5 | -41.7 | 28.86 | 85.98 | -6.31 | 4.59 | 0.03 | -1.95 | -6.51 |
| 21Q1 (6) | 11.73 | -23.68 | -19.16 | 17.73 | -2.64 | -35.27 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 45.18 | -3.79 | -5.8 | 2.51 | 32.8 | -33.07 | 36.86 | 9.93 | -11.33 | 21.63 | 11.72 | 0 | 27.38 | 2.78 | 2.89 | 35.83 | -9.11 | -2.82 | 58.39 | -1.47 | 6.24 | 14.4 | 0.28 | -3.16 | 59.15 | 0.0 | 0.0 | 24.95 | 0.0 | 8.57 | 1.42 | 0.0 | -30.39 | 94.24 | 2.74 | -5.02 | 120.6 | 2.12 | -2.93 | -2.47 | -21.67 | 39.01 | 91.77 | 2.31 | -3.57 | 0.03 | -1.76 | -2.82 |
| 20Q4 (5) | 15.37 | 9.4 | 30.25 | 18.21 | -27.97 | -21.03 | 0.03 | 50.0 | -99.5 | 0 | 0 | 0 | 46.96 | 3.76 | -19.64 | 1.89 | -28.68 | -62.43 | 33.53 | 4.45 | -25.22 | 19.36 | 11.38 | 0 | 26.64 | -1.91 | 3.1 | 39.42 | 5.15 | 4.56 | 59.26 | 9.19 | 2.88 | 14.36 | -1.1 | -11.03 | 59.15 | 0.0 | 0.0 | 24.95 | 0.0 | 8.57 | 1.42 | 0.0 | -30.39 | 91.73 | 2.17 | -3.91 | 118.1 | 1.68 | -1.98 | -2.03 | 16.8 | -42.96 | 89.7 | 2.7 | -4.62 | 0.03 | -1.61 | -8.89 |
| 20Q3 (4) | 14.05 | -12.41 | 0.0 | 25.28 | -0.86 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 45.26 | 36.94 | 0.0 | 2.65 | 2750.0 | 0.0 | 32.1 | 1.36 | 0.0 | 17.38 | 0 | 0.0 | 27.16 | 2.03 | 0.0 | 37.49 | 6.2 | 0.0 | 54.27 | -2.04 | 0.0 | 14.52 | 4.16 | 0.0 | 59.15 | 0.0 | 0.0 | 24.95 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 89.78 | 3.04 | 0.0 | 116.15 | 2.34 | 0.0 | -2.44 | 50.41 | 0.0 | 87.34 | 6.24 | 0.0 | 0.03 | -1.36 | 0.0 |
