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) | 3.18 | -20.9 | 15.37 | 4.7 | 4.37 | 17.16 | 0 | 0 | 31.21 | -28.0 | 5.67 | -44.08 | 5.11 | -0.2 | 16.37 | 38.63 | 4.84 | -36.06 | 128.95 | -1.76 | 79.49 | -3.33 | 0 | 0 | 30.16 | 0.0 | 3.97 | 33.22 | 0.29 | 0 | 19.5 | 7.73 | 23.76 | 12.66 | 0.1 | 0 | 19.6 | 10.05 | 0.43 | -0.57 |
| 2022 (9) | 4.02 | -19.44 | 14.68 | 21.72 | 3.73 | 21.5 | 0 | 0 | 43.35 | 4.56 | 10.14 | 404.48 | 5.12 | 35.45 | 11.81 | 29.54 | 7.57 | -3.69 | 131.26 | 14.72 | 82.23 | 0.9 | 0 | 0 | 30.16 | 0.0 | 2.98 | 7.19 | 0 | 0 | 18.1 | 76.93 | 21.09 | 62.11 | -0.29 | 0 | 17.81 | 57.05 | 0.43 | 2.38 |
| 2021 (8) | 4.99 | 3.96 | 12.06 | -10.93 | 3.07 | -30.23 | 0 | 0 | 41.46 | 53.16 | 2.01 | -68.79 | 3.78 | -23.17 | 9.12 | -49.84 | 7.86 | 16.96 | 114.42 | 6.64 | 81.5 | 10.33 | 0 | 0 | 30.16 | 0.0 | 2.78 | 31.13 | 0 | 0 | 10.23 | -12.49 | 13.01 | -7.2 | 1.11 | 70.77 | 11.34 | -8.1 | 0.42 | 3.4 |
| 2020 (7) | 4.8 | -6.61 | 13.54 | -37.34 | 4.4 | -53.44 | 0 | 0 | 27.07 | -33.51 | 6.44 | 180.0 | 4.92 | -17.45 | 18.18 | 24.15 | 6.72 | -27.82 | 107.3 | 13.4 | 73.87 | 11.28 | 0 | 0 | 30.16 | 0.0 | 2.12 | 12.17 | 0.21 | 0 | 11.69 | 36.89 | 14.02 | 34.29 | 0.65 | 0 | 12.34 | 48.14 | 0.41 | -8.32 |
| 2019 (6) | 5.14 | 44.79 | 21.61 | 49.03 | 9.45 | 239.93 | 0 | 0 | 40.71 | -27.91 | 2.3 | -53.54 | 5.96 | -12.99 | 14.64 | 20.69 | 9.31 | -2.0 | 94.62 | 1.36 | 66.38 | 3.54 | 0 | 0 | 30.16 | 0.0 | 1.89 | 35.0 | 0 | 0 | 8.54 | -17.49 | 10.44 | -11.45 | -0.21 | 0 | 8.33 | -20.13 | 0.44 | 8.36 |
| 2018 (5) | 3.55 | -47.49 | 14.5 | -27.9 | 2.78 | -30.85 | 0 | 0 | 56.47 | 11.69 | 4.95 | -18.18 | 6.85 | 19.76 | 12.13 | 7.22 | 9.5 | 17.14 | 93.35 | 147.88 | 64.11 | 108.01 | 0 | 0 | 30.16 | 0.0 | 1.4 | 77.22 | 0.04 | 0 | 10.35 | 39.86 | 11.79 | 43.96 | 0.08 | 0 | 10.43 | 41.71 | 0.41 | -1.17 |
| 2017 (4) | 6.76 | 119.48 | 20.11 | 149.19 | 4.02 | 11.36 | 0 | 0 | 50.56 | 10.34 | 6.05 | 776.81 | 5.72 | -9.78 | 11.31 | -18.24 | 8.11 | -6.57 | 37.66 | 46.31 | 30.82 | 4.97 | 0 | 0 | 30.16 | -10.02 | 0.79 | 9.72 | 0 | 0 | 7.4 | 152.56 | 8.19 | 124.38 | -0.04 | 0 | 7.36 | 99.46 | 0.41 | 3.21 |
| 2016 (3) | 3.08 | 6.21 | 8.07 | -24.79 | 3.61 | 2.56 | 0 | 0 | 45.82 | 3.08 | 0.69 | -84.63 | 6.34 | -19.75 | 13.84 | -22.15 | 8.68 | -12.06 | 25.74 | -12.98 | 29.36 | -3.96 | 0 | 0 | 33.52 | 0.0 | 0.72 | 166.67 | 0 | 0 | 2.93 | -38.83 | 3.65 | -28.01 | 0.76 | -28.97 | 3.69 | -37.03 | 0.40 | 6.17 |
| 2015 (2) | 2.9 | 41.46 | 10.73 | 63.82 | 3.52 | 70.05 | 0 | 0 | 44.45 | 0.61 | 4.49 | 410.23 | 7.9 | 1.94 | 17.77 | 1.32 | 9.87 | 174.93 | 29.58 | -2.12 | 30.57 | 14.84 | 0 | 0 | 33.52 | 0.0 | 0.27 | 42.11 | 0 | 0 | 4.79 | 244.6 | 5.07 | 220.89 | 1.07 | -17.69 | 5.86 | 117.84 | 0.38 | 89.11 |
| 2014 (1) | 2.05 | 43.36 | 6.55 | -38.44 | 2.07 | -42.82 | 0 | 0 | 44.18 | 0.02 | 0.88 | -51.65 | 7.75 | 19.05 | 17.54 | 19.02 | 3.59 | -31.23 | 30.22 | 31.91 | 26.62 | 28.29 | 0 | 0 | 33.52 | 5.44 | 0.19 | 0 | 0 | 0 | 1.39 | -40.09 | 1.58 | -31.9 | 1.3 | 8.33 | 2.69 | -23.58 | 0.20 | 144.32 |
| 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) | 9.43 | 52.84 | 250.56 | 13.34 | -5.92 | -24.76 | 2.77 | -56.51 | -30.05 | 0 | 0 | 0 | 9.31 | 24.13 | 10.57 | 1.56 | 183.64 | 188.89 | 4.57 | 5.06 | -16.15 | 13.48 | 2.3 | -20.23 | 5.92 | 7.25 | -15.06 | 120.68 | -1.77 | -7.84 | 71.33 | -1.74 | -11.34 | 0 | 0 | 0 | 31.67 | 0.0 | 5.01 | 4.54 | 0.0 | 14.36 | 0 | 0 | -100.0 | 16.88 | 10.25 | 18.96 | 21.42 | 7.91 | 16.03 | -0.39 | -11.43 | -5.41 | 16.49 | 10.23 | 19.32 | 0.39 | -4.96 | -4.86 |
| 24Q2 (19) | 6.17 | -61.34 | 147.79 | 14.18 | 4.96 | -25.68 | 6.37 | -54.14 | 72.63 | 0 | 0 | 0 | 7.5 | -14.38 | 3.31 | 0.55 | 816.67 | 230.95 | 4.35 | -14.03 | 4.07 | 13.18 | -14.66 | 7.28 | 5.52 | 9.31 | -16.87 | 122.86 | -4.53 | -6.34 | 72.59 | 5.04 | -13.11 | 0 | 0 | 0 | 31.67 | 5.01 | 5.01 | 4.54 | 14.36 | 14.36 | 0 | -100.0 | -100.0 | 15.31 | -7.44 | 12.33 | 19.85 | -4.61 | 10.89 | -0.35 | -12.9 | 2.78 | 14.96 | -7.83 | 12.74 | 0.41 | -1.09 | -3.51 |
| 24Q1 (18) | 15.96 | 401.89 | 287.38 | 13.51 | -12.1 | -13.29 | 13.89 | 217.85 | 338.17 | 0 | 0 | 0 | 8.76 | 5.29 | 21.67 | 0.06 | -98.87 | -75.0 | 5.06 | -0.98 | 33.86 | 15.45 | -5.69 | 57.44 | 5.05 | 4.34 | -36.72 | 128.69 | -0.2 | -5.17 | 69.11 | -13.06 | -18.38 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 3.97 | 0.0 | 33.22 | 0.29 | 0.0 | 0 | 16.54 | -15.18 | 7.89 | 20.81 | -12.42 | 13.65 | -0.31 | -410.0 | -63.16 | 16.23 | -17.19 | 7.2 | 0.41 | -2.95 | -5.97 |
| 23Q4 (17) | 3.18 | 18.22 | -20.9 | 15.37 | -13.31 | 4.7 | 4.37 | 10.35 | 17.16 | 0 | 0 | 0 | 8.32 | -1.19 | -11.11 | 5.3 | 881.48 | 4718.18 | 5.11 | -6.24 | -0.2 | 16.38 | -3.11 | 38.7 | 4.84 | -30.56 | -36.06 | 128.95 | -1.52 | -1.76 | 79.49 | -1.19 | -3.33 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 3.97 | 0.0 | 33.22 | 0.29 | 0.0 | 0 | 19.5 | 37.42 | 7.73 | 23.76 | 28.71 | 12.66 | 0.1 | 127.03 | 134.48 | 19.6 | 41.82 | 10.05 | 0.43 | 4.28 | -0.57 |
| 23Q3 (16) | 2.69 | 8.03 | -39.55 | 17.73 | -7.08 | 15.43 | 3.96 | 7.32 | 26.52 | 0 | 0 | 0 | 8.42 | 15.98 | -17.45 | 0.54 | 228.57 | 54.29 | 5.45 | 30.38 | 9.0 | 16.90 | 37.58 | 50.79 | 6.97 | 4.97 | -9.83 | 130.94 | -0.18 | -0.27 | 80.45 | -3.7 | -3.76 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 3.97 | 0.0 | 33.22 | 0.29 | 0.0 | 0 | 14.19 | 4.11 | -21.12 | 18.46 | 3.13 | -11.97 | -0.37 | -2.78 | -68.18 | 13.82 | 4.14 | -22.23 | 0.41 | -3.61 | -4.91 |
| 23Q2 (15) | 2.49 | -39.56 | -73.71 | 19.08 | 22.46 | 23.34 | 3.69 | 16.4 | 21.78 | 0 | 0 | 0 | 7.26 | 0.83 | -38.32 | -0.42 | -275.0 | -940.0 | 4.18 | 10.58 | -11.81 | 12.29 | 25.24 | 15.92 | 6.64 | -16.79 | -21.42 | 131.17 | -3.34 | 9.38 | 83.54 | -1.33 | 8.0 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 3.97 | 33.22 | 33.22 | 0.29 | 0 | 0 | 13.63 | -11.09 | -22.73 | 17.9 | -2.24 | -13.19 | -0.36 | -89.47 | -9.09 | 13.27 | -12.35 | -23.34 | 0.42 | -3.61 | -2.11 |
| 23Q1 (14) | 4.12 | 2.49 | -79.46 | 15.58 | 6.13 | 6.79 | 3.17 | -15.01 | -9.94 | 0 | 0 | 0 | 7.2 | -23.08 | -40.15 | 0.24 | 118.18 | -97.51 | 3.78 | -26.17 | -20.42 | 9.81 | -16.92 | -9.16 | 7.98 | 5.42 | -6.34 | 135.7 | 3.38 | 17.38 | 84.67 | 2.97 | 12.92 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 2.98 | 0.0 | 7.19 | 0 | 0 | 0 | 15.33 | -15.3 | -15.02 | 18.31 | -13.18 | -12.06 | -0.19 | 34.48 | -575.0 | 15.14 | -14.99 | -16.26 | 0.44 | 2.62 | -3.86 |
| 22Q4 (13) | 4.02 | -9.66 | -19.44 | 14.68 | -4.43 | 21.72 | 3.73 | 19.17 | 21.5 | 0 | 0 | 0 | 9.36 | -8.24 | -11.7 | 0.11 | -68.57 | 200.0 | 5.12 | 2.4 | 35.45 | 11.81 | 5.33 | 29.51 | 7.57 | -2.07 | -3.69 | 131.26 | -0.02 | 14.72 | 82.23 | -1.63 | 0.9 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 2.98 | 0.0 | 7.19 | 0 | 0 | 0 | 18.1 | 0.61 | 76.93 | 21.09 | 0.57 | 62.11 | -0.29 | -31.82 | -126.13 | 17.81 | 0.23 | 57.05 | 0.43 | -0.27 | 2.38 |
| 22Q3 (12) | 4.45 | -53.01 | 9.88 | 15.36 | -0.71 | 3.16 | 3.13 | 3.3 | 6.1 | 0 | 0 | 0 | 10.2 | -13.34 | -1.16 | 0.35 | 600.0 | 9.38 | 5.0 | 5.49 | 5.71 | 11.21 | 5.77 | -6.43 | 7.73 | -8.52 | 4.46 | 131.29 | 9.48 | 22.93 | 83.59 | 8.07 | 7.3 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 2.98 | 0.0 | 7.19 | 0 | 0 | 0 | 17.99 | 1.98 | 73.98 | 20.97 | 1.7 | 59.83 | -0.22 | 33.33 | -153.66 | 17.77 | 2.66 | 65.3 | 0.43 | -0.77 | 2.12 |
| 22Q2 (11) | 9.47 | -52.79 | 124.41 | 15.47 | 6.03 | 2.65 | 3.03 | -13.92 | 5.94 | 0 | 0 | 0 | 11.77 | -2.16 | 6.71 | 0.05 | -99.48 | -95.45 | 4.74 | -0.21 | -15.21 | 10.60 | -1.86 | -34.0 | 8.45 | -0.82 | 10.46 | 119.92 | 3.73 | 12.1 | 77.35 | 3.16 | -0.55 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 2.98 | 7.19 | 40.57 | 0 | 0 | -100.0 | 17.64 | -2.22 | 68.48 | 20.62 | -0.96 | 61.09 | -0.33 | -925.0 | -135.48 | 17.31 | -4.26 | 51.84 | 0.43 | -5.33 | 3.78 |
| 22Q1 (10) | 20.06 | 302.0 | 291.8 | 14.59 | 20.98 | 21.58 | 3.52 | 14.66 | -22.12 | 0 | 0 | 0 | 12.03 | 13.49 | 26.5 | 9.63 | 8854.55 | 1295.65 | 4.75 | 25.66 | -0.21 | 10.80 | 18.46 | -35.86 | 8.52 | 8.4 | 18.83 | 115.61 | 1.04 | 7.9 | 74.98 | -8.0 | 2.98 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 2.78 | 0.0 | 31.13 | 0 | 0 | -100.0 | 18.04 | 76.34 | 45.72 | 20.82 | 60.03 | 41.54 | 0.04 | -96.4 | -95.0 | 18.08 | 59.44 | 37.18 | 0.46 | 9.28 | 13.37 |
| 21Q4 (9) | 4.99 | 23.21 | 3.96 | 12.06 | -19.01 | -10.93 | 3.07 | 4.07 | -30.23 | 0 | 0 | 0 | 10.6 | 2.71 | 22.97 | -0.11 | -134.38 | 71.05 | 3.78 | -20.08 | -23.17 | 9.12 | -23.9 | -49.84 | 7.86 | 6.22 | 16.96 | 114.42 | 7.13 | 6.64 | 81.5 | 4.62 | 10.33 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 2.78 | 0.0 | 31.13 | 0 | 0 | -100.0 | 10.23 | -1.06 | -12.49 | 13.01 | -0.84 | -7.2 | 1.11 | 170.73 | 70.77 | 11.34 | 5.49 | -8.1 | 0.42 | -0.52 | 3.4 |
| 21Q3 (8) | 4.05 | -4.03 | 45.68 | 14.89 | -1.19 | 33.9 | 2.95 | 3.15 | 35.32 | 0 | 0 | 0 | 10.32 | -6.44 | 82.65 | 0.32 | -70.91 | -81.92 | 4.73 | -15.38 | 37.5 | 11.98 | -25.39 | -27.56 | 7.4 | -3.27 | 5.26 | 106.8 | -0.17 | 7.75 | 77.9 | 0.15 | 13.46 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 2.78 | 31.13 | 31.13 | 0 | -100.0 | -100.0 | 10.34 | -1.24 | -13.18 | 13.12 | 2.5 | -7.87 | 0.41 | -55.91 | 612.5 | 10.75 | -5.7 | -9.13 | 0.42 | 0.84 | 3.75 |
| 21Q2 (7) | 4.22 | -17.58 | 24.12 | 15.07 | 25.58 | 46.88 | 2.86 | -36.73 | 17.7 | 0 | 0 | 0 | 11.03 | 15.98 | 145.66 | 1.1 | 59.42 | -79.93 | 5.59 | 17.44 | 91.44 | 16.06 | -4.63 | 0 | 7.65 | 6.69 | -1.67 | 106.98 | -0.16 | 8.59 | 77.78 | 6.83 | 15.23 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 2.12 | 0.0 | 0 | 0.21 | 0.0 | 0 | 10.47 | -15.43 | 0 | 12.8 | -12.98 | -8.44 | 0.93 | 16.25 | 316.28 | 11.4 | -13.51 | 2751.16 | 0.42 | 3.42 | 1.6 |
| 21Q1 (6) | 5.12 | 6.67 | 67.32 | 12.0 | -11.37 | -45.85 | 4.52 | 2.73 | -51.76 | 0 | 0 | 0 | 9.51 | 10.32 | 14.44 | 0.69 | 281.58 | 256.82 | 4.76 | -3.25 | 0.21 | 16.84 | -7.36 | 0 | 7.17 | 6.7 | -12.99 | 107.15 | -0.14 | 1.82 | 72.81 | -1.43 | 0.96 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 2.12 | 0.0 | 12.17 | 0.21 | 0.0 | 0 | 12.38 | 5.9 | 52.65 | 14.71 | 4.92 | 47.1 | 0.8 | 23.08 | 256.86 | 13.18 | 6.81 | 73.42 | 0.40 | -0.33 | -8.76 |
| 20Q4 (5) | 4.8 | 72.66 | -6.61 | 13.54 | 21.76 | -37.34 | 4.4 | 101.83 | -53.44 | 0 | 0 | 0 | 8.62 | 52.57 | 266.81 | -0.38 | -121.47 | 26.92 | 4.92 | 43.02 | -17.31 | 18.18 | 9.9 | 0 | 6.72 | -4.41 | -27.82 | 107.3 | 8.25 | 13.4 | 73.87 | 7.59 | 11.28 | 0 | 0 | 0 | 30.16 | 0.0 | 0.0 | 2.12 | 0.0 | 0 | 0.21 | 0.0 | 0 | 11.69 | -1.85 | 0 | 14.02 | -1.54 | 34.29 | 0.65 | 912.5 | 409.52 | 12.34 | 4.31 | 5976.19 | 0.41 | -0.19 | -8.32 |
| 20Q3 (4) | 2.78 | -18.24 | 0.0 | 11.12 | 8.38 | 0.0 | 2.18 | -10.29 | 0.0 | 0 | 0 | 0.0 | 5.65 | 25.84 | 0.0 | 1.77 | -67.7 | 0.0 | 3.44 | 17.81 | 0.0 | 16.54 | 0 | 0.0 | 7.03 | -9.64 | 0.0 | 99.12 | 0.61 | 0.0 | 68.66 | 1.72 | 0.0 | 0 | 0 | 0.0 | 30.16 | 0.0 | 0.0 | 2.12 | 0 | 0.0 | 0.21 | 0 | 0.0 | 11.91 | 0 | 0.0 | 14.24 | 1.86 | 0.0 | -0.08 | 81.4 | 0.0 | 11.83 | 2851.16 | 0.0 | 0.41 | -1.25 | 0.0 |
