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) | 10.76 | -28.07 | 39.51 | 0.92 | 2.08 | 108.0 | 6.43 | 247.57 | 81.49 | -33.41 | -2.73 | 0 | 6.31 | -15.87 | 7.74 | 26.34 | 33.13 | -15.79 | 51.77 | -0.21 | 13.43 | 41.37 | 0.67 | -1.47 | 99.56 | 4.0 | 6.2 | 9.15 | 0.6 | 50.0 | -1.39 | 0 | 5.41 | -53.84 | 0.78 | 0 | -0.61 | 0 | 0.11 | -0.51 |
| 2022 (9) | 14.96 | -14.17 | 39.15 | -6.7 | 1.0 | -42.86 | 1.85 | 20.92 | 122.37 | 12.49 | 4.9 | -24.5 | 7.5 | -39.47 | 6.13 | -46.19 | 39.34 | -1.18 | 51.88 | -1.8 | 9.5 | 46.15 | 0.68 | 3.03 | 95.73 | 0.0 | 5.68 | 6.97 | 0.4 | 0.0 | 5.63 | 51.75 | 11.72 | 24.28 | -0.2 | 0 | 5.43 | -0.91 | 0.11 | 10.39 |
| 2021 (8) | 17.43 | 41.48 | 41.96 | 86.24 | 1.75 | -63.16 | 1.53 | 13.33 | 108.78 | 29.9 | 6.49 | 0 | 12.39 | 59.25 | 11.39 | 22.6 | 39.81 | 93.82 | 52.83 | 6.21 | 6.5 | 25.0 | 0.66 | 1.54 | 95.73 | 0.0 | 5.31 | 0.0 | 0.4 | 0.0 | 3.71 | 0 | 9.43 | 202.24 | 1.77 | -45.2 | 5.48 | 756.25 | 0.10 | -6.44 |
| 2020 (7) | 12.32 | -12.06 | 22.53 | -4.01 | 4.75 | -23.88 | 1.35 | 12.5 | 83.74 | -30.26 | -3.57 | 0 | 7.78 | -30.22 | 9.29 | 0.06 | 20.54 | -17.14 | 49.74 | 4.65 | 5.2 | -68.52 | 0.65 | 0.0 | 95.73 | 0.0 | 5.31 | 0.38 | 0.4 | 0.0 | -2.59 | 0 | 3.12 | -50.63 | 3.23 | 16050.0 | 0.64 | -1.54 | 0.11 | 16.85 |
| 2019 (6) | 14.01 | -6.48 | 23.47 | 5.34 | 6.24 | 73.33 | 1.2 | 6.19 | 120.08 | -6.78 | 0.53 | -87.26 | 11.15 | -27.74 | 9.29 | -22.48 | 24.79 | -12.46 | 47.53 | -4.67 | 16.52 | -24.67 | 0.65 | -2.99 | 95.73 | 0.0 | 5.29 | 8.62 | 0.4 | 0.0 | 0.63 | -86.42 | 6.32 | -36.23 | 0.02 | -96.36 | 0.65 | -87.48 | 0.09 | -5.85 |
| 2018 (5) | 14.98 | -11.62 | 22.28 | -12.21 | 3.6 | 2150.0 | 1.13 | 130.61 | 128.82 | 16.0 | 4.16 | 0 | 15.43 | 13.46 | 11.98 | -2.19 | 28.32 | 17.17 | 49.86 | -3.43 | 21.93 | 143.67 | 0.67 | 1.52 | 95.73 | 0.0 | 4.87 | 0.0 | 0.4 | 0.0 | 4.64 | -12.62 | 9.91 | -6.33 | 0.55 | -81.91 | 5.19 | -37.84 | 0.10 | 1.28 |
| 2017 (4) | 16.95 | -52.01 | 25.38 | -37.89 | 0.16 | -62.79 | 0.49 | -59.5 | 111.05 | 15.52 | -0.13 | 0 | 13.6 | 15.45 | 12.25 | -0.06 | 24.17 | 18.89 | 51.63 | 13.0 | 9.0 | 5525.0 | 0.66 | 1550.0 | 95.73 | 0.0 | 4.87 | 1.25 | 0.4 | 0.0 | 5.31 | -5.35 | 10.58 | -2.22 | 3.04 | 1166.67 | 8.35 | 42.74 | 0.10 | 37.39 |
| 2016 (3) | 35.32 | -4.33 | 40.86 | 86.15 | 0.43 | -82.73 | 1.21 | -51.79 | 96.13 | -7.65 | 0.63 | -84.48 | 11.78 | 43.83 | 12.25 | 55.74 | 20.33 | 20.8 | 45.69 | -2.87 | 0.16 | -72.88 | 0.04 | -33.33 | 95.73 | 0.0 | 4.81 | 9.32 | 0.4 | 0.0 | 5.61 | -46.93 | 10.82 | -29.65 | 0.24 | -81.25 | 5.85 | -50.63 | 0.07 | -2.46 |
| 2015 (2) | 36.92 | 210.25 | 21.95 | 139.89 | 2.49 | -12.01 | 2.51 | -4.56 | 104.09 | -9.75 | 4.06 | 87.1 | 8.19 | -17.61 | 7.87 | -8.71 | 16.83 | -9.86 | 47.04 | -1.57 | 0.59 | -80.66 | 0.06 | -25.0 | 95.73 | 0.0 | 4.4 | 5.01 | 0.4 | 0.0 | 10.57 | -10.8 | 15.38 | -6.39 | 1.28 | -44.59 | 11.85 | -16.31 | 0.07 | 1.76 |
| 2014 (1) | 11.9 | 153.19 | 9.15 | 75.96 | 2.83 | -4.07 | 2.63 | 10.5 | 115.33 | -6.75 | 2.17 | -66.09 | 9.94 | -5.15 | 8.62 | 1.71 | 18.67 | -13.36 | 47.79 | -0.38 | 3.05 | -48.13 | 0.08 | 60.0 | 95.73 | 5.0 | 4.19 | 18.36 | 0.4 | 0.0 | 11.85 | -2.95 | 16.43 | 1.67 | 2.31 | -44.07 | 14.16 | -13.34 | 0.07 | 10.26 |
| 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) | 8.59 | -8.03 | -47.37 | 45.52 | -1.62 | 19.66 | 3.22 | 0.0 | 89.41 | 5.4 | 20.0 | -19.76 | 20.38 | 1.75 | -2.16 | -0.75 | -178.95 | -147.47 | 6.56 | -8.12 | -9.27 | 8.51 | -7.59 | 4.54 | 34.08 | 4.86 | 6.73 | 54.32 | 1.65 | 3.66 | 13.72 | 14.91 | 3.16 | 2.55 | 6.25 | 275.0 | 99.56 | 0.0 | 0.0 | 6.2 | 0.0 | 0.0 | 0.4 | 0.0 | -33.33 | 1.46 | -34.23 | 21.67 | 8.07 | -8.5 | 0.88 | 1.01 | 60.32 | -27.34 | 2.47 | -13.33 | -4.63 | 0.12 | 4.32 | 5.27 |
| 24Q2 (19) | 9.34 | 29.72 | -42.17 | 46.27 | 32.01 | 18.61 | 3.22 | 15.83 | 222.0 | 4.5 | -30.02 | 101.79 | 20.03 | -3.33 | -9.61 | 0.95 | -60.74 | 337.5 | 7.14 | -10.08 | 16.48 | 9.21 | -7.61 | 51.59 | 32.5 | 1.69 | 0.22 | 53.44 | 3.03 | 1.42 | 11.94 | -2.37 | 3.83 | 2.4 | 258.21 | 258.21 | 99.56 | 0.0 | 0.0 | 6.2 | 0.0 | 0.0 | 0.4 | -33.33 | -33.33 | 2.22 | 107.48 | 684.21 | 8.82 | 12.21 | 37.38 | 0.63 | 584.62 | -68.18 | 2.85 | 203.19 | 78.12 | 0.11 | 2.37 | -1.13 |
| 24Q1 (18) | 7.2 | -33.09 | -62.01 | 35.05 | -11.29 | -12.7 | 2.78 | 33.65 | 178.0 | 6.43 | 0.0 | 188.34 | 20.72 | 29.91 | -8.16 | 2.42 | 185.21 | 326.17 | 7.94 | 25.83 | 9.52 | 9.97 | 28.74 | 59.38 | 31.96 | -3.53 | -8.16 | 51.87 | 0.19 | -0.25 | 12.23 | -8.94 | 16.48 | 0.67 | 0.0 | -1.47 | 99.56 | 0.0 | 4.0 | 6.2 | 0.0 | 9.15 | 0.6 | 0.0 | 50.0 | 1.07 | 176.98 | -76.54 | 7.86 | 45.29 | -26.2 | -0.13 | -116.67 | -122.81 | 0.94 | 254.1 | -81.68 | 0.11 | -1.03 | -3.59 |
| 23Q4 (17) | 10.76 | -34.07 | -28.07 | 39.51 | 3.86 | 0.92 | 2.08 | 22.35 | 108.0 | 6.43 | -4.46 | 247.57 | 15.95 | -23.43 | -31.43 | -2.84 | -279.75 | 3.73 | 6.31 | -12.72 | -15.87 | 7.74 | -4.9 | 26.32 | 33.13 | 3.76 | -15.79 | 51.77 | -1.2 | -0.21 | 13.43 | 0.98 | 41.37 | 0.67 | -1.47 | -1.47 | 99.56 | 0.0 | 4.0 | 6.2 | 0.0 | 9.15 | 0.6 | 0.0 | 50.0 | -1.39 | -215.83 | -124.69 | 5.41 | -32.38 | -53.84 | 0.78 | -43.88 | 490.0 | -0.61 | -123.55 | -111.23 | 0.11 | -0.4 | -0.51 |
| 23Q3 (16) | 16.32 | 1.05 | -10.53 | 38.04 | -2.49 | -14.86 | 1.7 | 70.0 | 70.0 | 6.73 | 201.79 | 364.14 | 20.83 | -6.0 | -36.73 | 1.58 | 495.0 | -23.67 | 7.23 | 17.94 | -12.89 | 8.14 | 34.0 | 26.72 | 31.93 | -1.54 | -26.41 | 52.4 | -0.55 | 4.67 | 13.3 | 15.65 | 56.47 | 0.68 | 1.49 | 0.0 | 99.56 | 0.0 | 4.0 | 6.2 | 0.0 | 9.15 | 0.6 | 0.0 | 50.0 | 1.2 | 415.79 | -85.56 | 8.0 | 24.61 | -44.44 | 1.39 | -29.8 | -4.79 | 2.59 | 61.88 | -73.49 | 0.11 | -2.03 | -0.34 |
| 23Q2 (15) | 16.15 | -14.78 | 73.66 | 39.01 | -2.84 | -14.71 | 1.0 | 0.0 | -33.33 | 2.23 | 0.0 | 22.53 | 22.16 | -1.77 | -40.41 | -0.4 | 62.62 | -112.74 | 6.13 | -15.45 | -32.71 | 6.08 | -2.85 | -15.35 | 32.43 | -6.81 | -32.95 | 52.69 | 1.33 | 1.27 | 11.5 | 9.52 | 43.75 | 0.67 | -1.47 | 0.0 | 99.56 | 4.0 | 4.0 | 6.2 | 9.15 | 9.15 | 0.6 | 50.0 | 50.0 | -0.38 | -108.33 | -106.07 | 6.42 | -39.72 | -48.02 | 1.98 | 247.37 | 360.47 | 1.6 | -68.81 | -76.08 | 0.11 | -0.18 | 13.78 |
| 23Q1 (14) | 18.95 | 26.67 | 18.07 | 40.15 | 2.55 | -5.53 | 1.0 | 0.0 | -33.33 | 2.23 | 20.54 | 45.75 | 22.56 | -3.01 | -22.21 | -1.07 | 63.73 | -140.53 | 7.25 | -3.33 | -22.79 | 6.25 | 2.04 | -22.91 | 34.8 | -11.54 | -25.86 | 52.0 | 0.23 | -1.5 | 10.5 | 10.53 | 75.0 | 0.68 | 0.0 | 1.49 | 95.73 | 0.0 | 0.0 | 5.68 | 0.0 | 6.97 | 0.4 | 0.0 | 0.0 | 4.56 | -19.01 | -28.3 | 10.65 | -9.13 | -11.84 | 0.57 | 385.0 | -64.6 | 5.13 | -5.52 | -35.63 | 0.11 | 2.14 | 13.31 |
| 22Q4 (13) | 14.96 | -17.98 | -14.17 | 39.15 | -12.38 | -6.7 | 1.0 | 0.0 | -42.86 | 1.85 | 27.59 | 20.92 | 23.26 | -29.34 | -22.7 | -2.95 | -242.51 | -164.98 | 7.5 | -9.64 | -39.47 | 6.13 | -4.6 | -46.19 | 39.34 | -9.33 | -1.18 | 51.88 | 3.64 | -1.8 | 9.5 | 11.76 | 46.15 | 0.68 | 0.0 | 3.03 | 95.73 | 0.0 | 0.0 | 5.68 | 0.0 | 6.97 | 0.4 | 0.0 | 0.0 | 5.63 | -32.25 | 51.75 | 11.72 | -18.61 | 24.28 | -0.2 | -113.7 | -111.3 | 5.43 | -44.42 | -0.91 | 0.11 | -0.23 | 10.39 |
| 22Q3 (12) | 18.24 | 96.13 | 94.25 | 44.68 | -2.32 | 56.5 | 1.0 | -33.33 | -42.86 | 1.45 | -20.33 | 28.32 | 32.92 | -11.48 | 7.37 | 2.07 | -34.08 | 187.5 | 8.3 | -8.89 | -20.73 | 6.42 | -10.49 | -37.54 | 43.39 | -10.3 | 44.97 | 50.06 | -3.79 | -2.89 | 8.5 | 6.25 | 30.77 | 0.68 | 1.49 | 3.03 | 95.73 | 0.0 | 0.0 | 5.68 | 0.0 | 6.97 | 0.4 | 0.0 | 0.0 | 8.31 | 32.75 | 1795.92 | 14.4 | 16.6 | 175.86 | 1.46 | 239.53 | -57.06 | 9.77 | 46.04 | 235.74 | 0.11 | 11.85 | 7.69 |
| 22Q2 (11) | 9.3 | -42.06 | 37.17 | 45.74 | 7.62 | 80.72 | 1.5 | 0.0 | -62.22 | 1.82 | 18.95 | 11.66 | 37.19 | 28.24 | 43.04 | 3.14 | 18.94 | 597.78 | 9.11 | -2.98 | 7.43 | 7.18 | -11.53 | -23.29 | 48.37 | 3.05 | 91.64 | 52.03 | -1.44 | -0.97 | 8.0 | 33.33 | 71.31 | 0.67 | 0.0 | 0.0 | 95.73 | 0.0 | 0.0 | 5.68 | 6.97 | 6.97 | 0.4 | 0.0 | 0.0 | 6.26 | -1.57 | 604.84 | 12.35 | 2.24 | 175.67 | 0.43 | -73.29 | -90.77 | 6.69 | -16.06 | 95.61 | 0.10 | -0.59 | -3.57 |
| 22Q1 (10) | 16.05 | -7.92 | 35.56 | 42.5 | 1.29 | 84.06 | 1.5 | -14.29 | -60.21 | 1.53 | 0.0 | 13.33 | 29.0 | -3.62 | 31.7 | 2.64 | -41.85 | 238.46 | 9.39 | -24.21 | 14.65 | 8.11 | -28.78 | -19.45 | 46.94 | 17.91 | 111.54 | 52.79 | -0.08 | 7.27 | 6.0 | -7.69 | 2.92 | 0.67 | 1.52 | 1.52 | 95.73 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 6.36 | 71.43 | 449.45 | 12.08 | 28.1 | 209.74 | 1.61 | -9.04 | -17.86 | 7.97 | 45.44 | 5592.86 | 0.10 | -0.49 | -5.43 |
| 21Q4 (9) | 17.43 | 85.62 | 41.48 | 41.96 | 46.97 | 86.24 | 1.75 | 0.0 | -63.16 | 1.53 | 35.4 | 13.33 | 30.09 | -1.86 | 30.2 | 4.54 | 530.56 | 826.53 | 12.39 | 18.34 | 59.25 | 11.39 | 10.74 | 22.61 | 39.81 | 33.01 | 93.82 | 52.83 | 2.48 | 6.21 | 6.5 | 0.0 | 25.0 | 0.66 | 0.0 | 1.54 | 95.73 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 3.71 | 857.14 | 243.24 | 9.43 | 80.65 | 202.24 | 1.77 | -47.94 | -45.2 | 5.48 | 88.32 | 756.25 | 0.10 | -2.67 | -6.44 |
| 21Q3 (8) | 9.39 | 38.5 | -29.5 | 28.55 | 12.8 | 61.12 | 1.75 | -55.92 | -63.16 | 1.13 | -30.67 | 32.94 | 30.66 | 17.92 | 57.15 | 0.72 | 60.0 | 149.32 | 10.47 | 23.47 | 74.79 | 10.29 | 9.94 | 50.72 | 29.93 | 18.58 | 56.46 | 51.55 | -1.88 | 6.29 | 6.5 | 39.19 | 5.35 | 0.66 | -1.49 | 1.54 | 95.73 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -0.49 | 60.48 | 85.5 | 5.22 | 16.52 | 124.03 | 3.4 | -27.04 | 243.43 | 2.91 | -14.91 | 221.76 | 0.10 | 0.16 | -4.78 |
| 21Q2 (7) | 6.78 | -42.74 | -55.54 | 25.31 | 9.61 | 13.5 | 3.97 | 5.31 | -16.42 | 1.63 | 20.74 | 0 | 26.0 | 18.07 | 55.88 | 0.45 | -42.31 | 400.0 | 8.48 | 3.54 | 56.17 | 9.36 | -7.11 | 0 | 25.24 | 13.74 | 23.18 | 52.54 | 6.77 | 16.57 | 4.67 | -19.9 | -38.31 | 0.67 | 1.52 | 1.52 | 95.73 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -1.24 | 31.87 | 36.41 | 4.48 | 14.87 | 18.83 | 4.66 | 137.76 | 299.15 | 3.42 | 2342.86 | 179.72 | 0.10 | -2.51 | -8.63 |
| 21Q1 (6) | 11.84 | -3.9 | -53.86 | 23.09 | 2.49 | -37.17 | 3.77 | -20.63 | -39.78 | 1.35 | 0.0 | 0 | 22.02 | -4.72 | -9.9 | 0.78 | 59.18 | 128.89 | 8.19 | 5.27 | -9.6 | 10.07 | 8.4 | 0 | 22.19 | 8.03 | -6.49 | 49.21 | -1.07 | 13.05 | 5.83 | 12.12 | -60.58 | 0.66 | 1.54 | 1.54 | 95.73 | 0.0 | 0.0 | 5.31 | 0.0 | 0.38 | 0.4 | 0.0 | 0.0 | -1.82 | 29.73 | 12.08 | 3.9 | 25.0 | 7.73 | 1.96 | -39.32 | 150.13 | 0.14 | -78.12 | 102.34 | 0.10 | -1.55 | 26.76 |
| 20Q4 (5) | 12.32 | -7.51 | -12.06 | 22.53 | 27.14 | -4.01 | 4.75 | 0.0 | -23.88 | 1.35 | 58.82 | 12.5 | 23.11 | 18.45 | -14.85 | 0.49 | 133.56 | 115.96 | 7.78 | 29.88 | -30.22 | 9.29 | 36.13 | 0 | 20.54 | 7.37 | -17.14 | 49.74 | 2.56 | 4.65 | 5.2 | -15.72 | -68.52 | 0.65 | 0.0 | 0.0 | 95.73 | 0.0 | 0.0 | 5.31 | 0.0 | 0.38 | 0.4 | 0.0 | 0.0 | -2.59 | 23.37 | -511.11 | 3.12 | 33.91 | -50.63 | 3.23 | 226.26 | 16050.0 | 0.64 | 126.78 | -1.54 | 0.11 | -0.94 | 16.85 |
| 20Q3 (4) | 13.32 | -12.66 | 0.0 | 17.72 | -20.54 | 0.0 | 4.75 | 0.0 | 0.0 | 0.85 | 0 | 0.0 | 19.51 | 16.97 | 0.0 | -1.46 | -1722.22 | 0.0 | 5.99 | 10.31 | 0.0 | 6.82 | 0 | 0.0 | 19.13 | -6.64 | 0.0 | 48.5 | 7.61 | 0.0 | 6.17 | -18.49 | 0.0 | 0.65 | -1.52 | 0.0 | 95.73 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -3.38 | -73.33 | 0.0 | 2.33 | -38.2 | 0.0 | 0.99 | 142.31 | 0.0 | -2.39 | 44.29 | 0.0 | 0.11 | -3.9 | 0.0 |
