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) | 88.87 | 42.9 | 65.99 | 14.45 | 10.86 | 15.04 | 0 | 0 | 194.45 | -11.48 | 21.02 | 81.52 | 12.61 | -12.67 | 6.48 | -1.34 | 57.47 | -3.04 | 72.81 | -20.69 | 60.86 | -14.1 | 0.01 | 0.0 | 165.68 | 0.0 | 30.11 | 4.33 | 43.92 | 0.0 | 53.39 | 35.51 | 127.42 | 13.59 | 0.8 | 0 | 54.19 | 46.62 | 0.01 | 18.54 |
| 2022 (9) | 62.19 | 34.29 | 57.66 | 11.94 | 9.44 | -1.87 | 0 | 0 | 219.68 | 8.78 | 11.58 | -60.42 | 14.44 | -21.56 | 6.57 | -27.9 | 59.27 | 4.87 | 91.81 | -4.21 | 70.85 | -5.39 | 0.01 | 0.0 | 165.68 | 0.0 | 28.86 | 11.39 | 43.92 | 0.0 | 39.4 | -8.67 | 112.18 | -0.7 | -2.44 | 0 | 36.96 | -10.27 | 0.01 | 21.46 |
| 2021 (8) | 46.31 | -14.82 | 51.51 | -1.06 | 9.62 | -74.7 | 0 | 0 | 201.94 | 14.56 | 29.26 | 212.61 | 18.41 | 8.04 | 9.12 | -5.69 | 56.52 | 46.96 | 95.85 | 5.82 | 74.89 | 65.28 | 0.01 | -50.0 | 165.68 | 0.0 | 25.91 | 3.93 | 43.92 | 0.0 | 43.14 | 111.26 | 112.97 | 26.55 | -1.95 | 0 | 41.19 | 164.21 | 0.01 | 8.34 |
| 2020 (7) | 54.37 | 36.44 | 52.06 | -19.73 | 38.02 | 323.86 | 0 | 0 | 176.28 | -23.18 | 9.36 | 928.57 | 17.04 | -16.8 | 9.67 | 8.31 | 38.46 | -10.52 | 90.58 | 7.56 | 45.31 | 17.29 | 0.02 | -50.0 | 165.68 | 0.0 | 24.93 | 0.36 | 43.92 | 0.0 | 20.42 | 45.86 | 89.27 | 7.87 | -4.83 | 0 | 15.59 | 51.65 | 0.01 | 12.29 |
| 2019 (6) | 39.85 | 29.38 | 64.86 | 5.26 | 8.97 | 98.45 | 0 | 0 | 229.47 | -8.01 | 0.91 | -91.5 | 20.48 | 0.59 | 8.92 | 9.35 | 42.98 | -33.06 | 84.21 | 0.71 | 38.63 | 10.94 | 0.04 | 33.33 | 165.68 | 0.0 | 24.84 | 4.5 | 43.92 | -0.34 | 14.0 | -31.97 | 82.76 | -6.41 | -3.72 | 0 | 10.28 | -34.14 | 0.01 | 15.57 |
| 2018 (5) | 30.8 | 4.51 | 61.62 | 8.52 | 4.52 | -12.74 | 0 | 0 | 249.46 | 18.44 | 10.71 | 42.42 | 20.36 | -0.1 | 8.16 | -15.65 | 64.21 | 29.38 | 83.62 | 3.29 | 34.82 | 6.09 | 0.03 | -25.0 | 165.68 | 0.0 | 23.77 | 3.26 | 44.07 | 0.0 | 20.58 | 64.64 | 88.43 | 11.09 | -4.97 | 0 | 15.61 | -4.12 | 0.01 | -2.54 |
| 2017 (4) | 29.47 | 60.08 | 56.78 | 55.56 | 5.18 | -55.57 | 0 | 0 | 210.63 | 8.25 | 7.52 | 30.33 | 20.38 | 23.82 | 9.68 | 14.38 | 49.63 | 22.24 | 80.96 | -0.53 | 32.82 | 36.01 | 0.04 | -60.0 | 165.68 | 0.0 | 23.02 | 2.58 | 44.07 | 0.0 | 12.5 | 12.21 | 79.6 | 2.51 | 3.78 | -39.33 | 16.28 | -6.28 | 0.01 | -63.02 |
| 2016 (3) | 18.41 | -2.9 | 36.5 | 82.68 | 11.66 | -36.6 | 0 | 0 | 194.58 | -9.6 | 5.77 | -53.35 | 16.46 | 26.03 | 8.46 | 39.42 | 40.6 | -8.74 | 81.39 | -19.8 | 24.13 | 27.94 | 0.1 | -41.18 | 165.68 | 0.0 | 22.44 | 5.85 | 44.07 | 0.0 | 11.14 | -20.2 | 77.65 | -2.01 | 6.23 | -50.44 | 17.37 | -34.53 | 0.02 | -7.76 |
| 2015 (2) | 18.96 | 0.16 | 19.98 | -9.39 | 18.39 | 96.68 | 0 | 0 | 215.24 | 3.66 | 12.37 | 160.42 | 13.06 | -22.17 | 6.07 | -24.91 | 44.49 | 19.31 | 101.48 | 8.65 | 18.86 | -25.01 | 0.17 | 1600.0 | 165.68 | 1.0 | 21.2 | 2.27 | 44.07 | 0.0 | 13.96 | 94.16 | 79.24 | 10.07 | 12.57 | -13.43 | 26.53 | 22.2 | 0.02 | -17.02 |
| 2014 (1) | 18.93 | -41.99 | 22.05 | 18.23 | 9.35 | 0 | 0 | 0 | 207.65 | -3.64 | 4.75 | -60.81 | 16.78 | -1.29 | 8.08 | 2.43 | 37.29 | -4.19 | 93.4 | 0.4 | 25.15 | 319.17 | 0.01 | 0 | 164.04 | 3.0 | 20.73 | 6.25 | 44.07 | 0.0 | 7.19 | -45.61 | 71.99 | -6.28 | 14.52 | -25.19 | 21.71 | -33.47 | 0.02 | 78.47 |
| 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) | 43.83 | -4.99 | -4.09 | 63.39 | -4.42 | -5.15 | 16.26 | 52.96 | 52.25 | 0 | 0 | 0 | 46.32 | 6.9 | 2.14 | -0.53 | 15.87 | 28.38 | 14.93 | 2.05 | -1.71 | 8.47 | 1.49 | 14.3 | 53.88 | -16.15 | 2.96 | 73.37 | 0.26 | -19.78 | 39.1 | -16.77 | -37.16 | 0 | 0 | -100.0 | 165.68 | 0.0 | 0.0 | 32.21 | 0.0 | 6.97 | 43.92 | 0.0 | 0.0 | 43.28 | -1.21 | 65.57 | 119.41 | -0.44 | 19.21 | 7.0 | -34.7 | 86.17 | 50.28 | -7.79 | 68.16 | 0.01 | -1.68 | 4.39 |
| 24Q2 (19) | 46.13 | -22.5 | -8.24 | 66.32 | 0.44 | 0.52 | 10.63 | 11.43 | -2.83 | 0 | 0 | 0 | 43.33 | 2.56 | -13.84 | -0.63 | 40.57 | 13.7 | 14.63 | -7.35 | -11.39 | 8.35 | -3.67 | 6.51 | 64.26 | 6.14 | 12.88 | 73.18 | 0.88 | -18.94 | 46.98 | -14.92 | -18.12 | 0 | 0 | -100.0 | 165.68 | 0.0 | 0.0 | 32.21 | 6.97 | 6.97 | 43.92 | 0.0 | 0.0 | 43.81 | -5.87 | 62.92 | 119.94 | -0.51 | 18.86 | 10.72 | 289.82 | 276.14 | 54.53 | 10.63 | 83.36 | 0.01 | 3.42 | 15.33 |
| 24Q1 (18) | 59.52 | -33.03 | 1.99 | 66.03 | 0.06 | 2.83 | 9.54 | -12.15 | -12.8 | 0 | 0 | 0 | 42.25 | -4.58 | -22.52 | -1.06 | -103.89 | 77.64 | 15.79 | 25.22 | -18.23 | 8.67 | 33.66 | -2.91 | 60.54 | 5.34 | -1.42 | 72.54 | -0.37 | -19.03 | 55.22 | -9.27 | -15.6 | 0 | -100.0 | -100.0 | 165.68 | 0.0 | 0.0 | 30.11 | 0.0 | 4.33 | 43.92 | 0.0 | 0.0 | 46.54 | -12.83 | 61.26 | 120.56 | -5.38 | 18.61 | 2.75 | 243.75 | 402.2 | 49.29 | -9.04 | 76.35 | 0.01 | 8.18 | 20.03 |
| 23Q4 (17) | 88.87 | 94.46 | 42.9 | 65.99 | -1.26 | 14.45 | 10.86 | 1.69 | 15.04 | 0 | 0 | 0 | 44.28 | -2.36 | -19.06 | 27.23 | 3779.73 | 964.44 | 12.61 | -16.98 | -12.67 | 6.48 | -12.53 | -1.34 | 57.47 | 9.82 | -3.04 | 72.81 | -20.39 | -20.69 | 60.86 | -2.19 | -14.1 | 0.01 | 0.0 | 0.0 | 165.68 | 0.0 | 0.0 | 30.11 | 0.0 | 4.33 | 43.92 | 0.0 | 0.0 | 53.39 | 104.25 | 35.51 | 127.42 | 27.2 | 13.59 | 0.8 | -78.72 | 132.79 | 54.19 | 81.24 | 46.62 | 0.01 | -5.1 | 18.54 |
| 23Q3 (16) | 45.7 | -9.09 | -15.64 | 66.83 | 1.29 | 19.62 | 10.68 | -2.38 | -4.56 | 0 | 0 | 0 | 45.35 | -9.82 | -11.2 | -0.74 | -1.37 | -125.0 | 15.19 | -8.0 | 1.61 | 7.41 | -5.43 | 7.46 | 52.33 | -8.08 | -27.73 | 91.46 | 1.31 | 0.75 | 62.22 | 8.43 | -10.6 | 0.01 | 0.0 | 0.0 | 165.68 | 0.0 | 0.0 | 30.11 | 0.0 | 4.33 | 43.92 | 0.0 | 0.0 | 26.14 | -2.79 | -37.25 | 100.17 | -0.73 | -12.47 | 3.76 | 31.93 | 218.64 | 29.9 | 0.54 | -30.21 | 0.01 | 8.63 | 27.49 |
| 23Q2 (15) | 50.27 | -13.86 | -5.79 | 65.98 | 2.76 | 36.38 | 10.94 | 0.0 | 19.82 | 0 | 0 | 0 | 50.29 | -7.78 | -10.18 | -0.73 | 84.6 | -117.46 | 16.51 | -14.5 | -8.83 | 7.84 | -12.19 | -9.39 | 56.93 | -7.3 | -15.83 | 90.28 | 0.77 | 0.48 | 57.38 | -12.3 | -18.33 | 0.01 | 0.0 | 0 | 165.68 | 0.0 | 0.0 | 30.11 | 4.33 | 4.33 | 43.92 | 0.0 | 0.0 | 26.89 | -6.83 | -30.52 | 100.91 | -0.72 | -9.48 | 2.85 | 413.19 | 917.86 | 29.74 | 6.4 | -23.7 | 0.01 | 7.63 | 23.3 |
| 23Q1 (14) | 58.36 | -6.16 | 16.23 | 64.21 | 11.36 | 35.01 | 10.94 | 15.89 | 42.26 | 0 | 0 | 0 | 54.53 | -0.33 | -5.84 | -4.74 | -50.48 | -162.53 | 19.31 | 33.73 | -4.12 | 8.93 | 35.82 | -8.5 | 61.41 | 3.61 | 6.45 | 89.59 | -2.42 | 1.06 | 65.43 | -7.65 | -9.45 | 0.01 | 0.0 | 0 | 165.68 | 0.0 | 0.0 | 28.86 | 0.0 | 11.39 | 43.92 | 0.0 | 0.0 | 28.86 | -26.75 | -22.96 | 101.64 | -9.4 | -5.27 | -0.91 | 62.7 | -140.81 | 27.95 | -24.38 | -29.58 | 0.01 | 6.83 | 20.64 |
| 22Q4 (13) | 62.19 | 14.81 | 34.29 | 57.66 | 3.2 | 11.94 | 9.44 | -15.64 | -1.87 | 0 | 0 | 0 | 54.71 | 7.13 | 5.78 | -3.15 | -206.42 | -191.3 | 14.44 | -3.41 | -21.56 | 6.57 | -4.73 | -27.9 | 59.27 | -18.15 | 4.87 | 91.81 | 1.13 | -4.21 | 70.85 | 1.8 | -5.39 | 0.01 | 0.0 | 0.0 | 165.68 | 0.0 | 0.0 | 28.86 | 0.0 | 11.39 | 43.92 | 0.0 | 0.0 | 39.4 | -5.42 | -8.67 | 112.18 | -1.97 | -0.7 | -2.44 | -306.78 | -25.13 | 36.96 | -13.73 | -10.27 | 0.01 | 2.07 | 21.46 |
| 22Q3 (12) | 54.17 | 1.52 | 26.62 | 55.87 | 15.48 | 1.31 | 11.19 | 22.56 | 14.3 | 0 | 0 | 0 | 51.07 | -8.79 | 16.86 | 2.96 | -29.19 | -33.63 | 14.95 | -17.45 | -9.06 | 6.90 | -20.26 | -15.85 | 72.41 | 7.05 | 8.92 | 90.78 | 1.04 | -3.67 | 69.6 | -0.94 | -9.68 | 0.01 | 0 | 0.0 | 165.68 | 0.0 | 0.0 | 28.86 | 0.0 | 11.39 | 43.92 | 0.0 | 0.0 | 41.66 | 7.65 | 5.6 | 114.44 | 2.66 | 4.72 | 1.18 | 321.43 | 143.54 | 42.84 | 9.9 | 16.6 | 0.01 | 5.06 | 23.18 |
| 22Q2 (11) | 53.36 | 6.27 | 24.91 | 48.38 | 1.72 | 8.69 | 9.13 | 18.73 | -11.7 | 0 | 0 | 0 | 55.99 | -3.32 | 5.44 | 4.18 | -44.85 | -58.74 | 18.11 | -10.08 | -9.36 | 8.65 | -11.32 | -14.78 | 67.64 | 17.25 | 29.7 | 89.85 | 1.35 | -0.66 | 70.26 | -2.77 | -6.83 | 0 | 0 | -100.0 | 165.68 | 0.0 | 0.0 | 28.86 | 11.39 | 11.39 | 43.92 | 0.0 | 0.0 | 38.7 | 3.31 | 10.57 | 111.48 | 3.91 | 6.34 | 0.28 | -87.44 | 108.95 | 38.98 | -1.79 | 22.31 | 0.01 | 5.3 | 26.11 |
| 22Q1 (10) | 50.21 | 8.42 | -3.55 | 47.56 | -7.67 | -10.67 | 7.69 | -20.06 | -52.62 | 0 | 0 | 0 | 57.91 | 11.97 | 8.41 | 7.58 | 119.71 | -32.44 | 20.14 | 9.4 | 1.77 | 9.76 | 7.02 | -11.59 | 57.69 | 2.07 | 24.87 | 88.65 | -7.51 | 5.49 | 72.26 | -3.51 | 8.25 | 0 | -100.0 | -100.0 | 165.68 | 0.0 | 0.0 | 25.91 | 0.0 | 3.93 | 43.92 | 0.0 | 0.0 | 37.46 | -13.17 | 44.91 | 107.29 | -5.03 | 13.29 | 2.23 | 214.36 | 199.55 | 39.69 | -3.64 | 68.11 | 0.01 | 7.56 | 17.89 |
| 21Q4 (9) | 46.31 | 8.25 | -14.82 | 51.51 | -6.6 | -1.06 | 9.62 | -1.74 | -74.7 | 0 | 0 | 0 | 51.72 | 18.35 | 2.82 | 3.45 | -22.65 | -49.26 | 18.41 | 11.98 | 8.04 | 9.12 | 11.2 | -5.68 | 56.52 | -14.98 | 46.96 | 95.85 | 1.71 | 5.82 | 74.89 | -2.82 | 65.28 | 0.01 | 0.0 | -50.0 | 165.68 | 0.0 | 0.0 | 25.91 | 0.0 | 3.93 | 43.92 | 0.0 | 0.0 | 43.14 | 9.35 | 111.26 | 112.97 | 3.38 | 26.55 | -1.95 | 28.04 | 59.63 | 41.19 | 12.11 | 164.21 | 0.01 | 3.52 | 8.34 |
| 21Q3 (8) | 42.78 | 0.14 | -16.75 | 55.15 | 23.9 | -10.56 | 9.79 | -5.32 | 0.62 | 0 | 0 | 0 | 43.7 | -17.7 | 9.3 | 4.46 | -55.97 | 35.15 | 16.44 | -17.72 | 7.45 | 8.20 | -19.24 | -2.3 | 66.48 | 27.48 | 50.75 | 94.24 | 4.19 | 10.57 | 77.06 | 2.19 | 9.87 | 0.01 | 0.0 | -50.0 | 165.68 | 0.0 | 0.0 | 25.91 | 0.0 | 3.93 | 43.92 | 0.0 | 0.0 | 39.45 | 12.71 | 198.41 | 109.28 | 4.24 | 33.15 | -2.71 | 13.42 | 49.44 | 36.74 | 15.28 | 367.43 | 0.01 | 7.55 | 2.97 |
| 21Q2 (7) | 42.72 | -17.94 | -14.17 | 44.51 | -16.4 | -42.49 | 10.34 | -36.29 | 41.06 | 0 | 0 | 0 | 53.1 | -0.6 | 49.03 | 10.13 | -9.71 | 682.18 | 19.98 | 0.96 | 18.15 | 10.15 | -8.0 | 0 | 52.15 | 12.88 | 9.4 | 90.45 | 7.63 | 8.95 | 75.41 | 12.97 | 37.16 | 0.01 | -50.0 | -66.67 | 165.68 | 0.0 | 0.0 | 25.91 | 3.93 | 3.93 | 43.92 | 0.0 | 0.0 | 35.0 | 35.4 | 252.82 | 104.83 | 10.7 | 33.08 | -3.13 | -39.73 | 6.85 | 31.87 | 34.99 | 385.82 | 0.01 | -1.56 | -8.87 |
| 21Q1 (6) | 52.06 | -4.25 | 6.88 | 53.24 | 2.27 | -30.83 | 16.23 | -57.31 | 121.42 | 0 | 0 | 0 | 53.42 | 6.2 | 6.03 | 11.22 | 65.0 | 1010.89 | 19.79 | 16.14 | 15.87 | 11.04 | 14.17 | 0 | 46.2 | 20.12 | 0.72 | 84.04 | -7.22 | -1.12 | 66.75 | 47.32 | 41.36 | 0.02 | 0.0 | -50.0 | 165.68 | 0.0 | 0.0 | 24.93 | 0.0 | 0.36 | 43.92 | 0.0 | 0.0 | 25.85 | 26.59 | 120.0 | 94.7 | 6.08 | 17.63 | -2.24 | 53.62 | 66.11 | 23.61 | 51.44 | 359.34 | 0.01 | -1.16 | 13.17 |
| 20Q4 (5) | 54.37 | 5.8 | 36.44 | 52.06 | -15.57 | -19.73 | 38.02 | 290.75 | 323.86 | 0 | 0 | 0 | 50.3 | 25.81 | -10.7 | 6.8 | 106.06 | 2093.55 | 17.04 | 11.37 | -16.8 | 9.67 | 15.18 | 0 | 38.46 | -12.79 | -10.52 | 90.58 | 6.28 | 7.56 | 45.31 | -35.4 | 17.29 | 0.02 | 0.0 | -50.0 | 165.68 | 0.0 | 0.0 | 24.93 | 0.0 | 0.36 | 43.92 | 0.0 | 0.0 | 20.42 | 54.46 | 45.86 | 89.27 | 8.77 | 7.87 | -4.83 | 9.89 | -29.84 | 15.59 | 98.35 | 51.65 | 0.01 | -1.61 | 12.29 |
| 20Q3 (4) | 51.39 | 3.25 | 0.0 | 61.66 | -20.33 | 0.0 | 9.73 | 32.74 | 0.0 | 0 | 0 | 0.0 | 39.98 | 12.21 | 0.0 | 3.3 | 289.66 | 0.0 | 15.3 | -9.52 | 0.0 | 8.39 | 0 | 0.0 | 44.1 | -7.49 | 0.0 | 85.23 | 2.66 | 0.0 | 70.14 | 27.57 | 0.0 | 0.02 | -33.33 | 0.0 | 165.68 | 0.0 | 0.0 | 24.93 | 0.0 | 0.0 | 43.92 | 0.0 | 0.0 | 13.22 | 33.27 | 0.0 | 82.07 | 4.19 | 0.0 | -5.36 | -59.52 | 0.0 | 7.86 | 19.82 | 0.0 | 0.01 | -4.82 | 0.0 |
