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) | 22.03 | -19.72 | 5.35 | 28.61 | 5.18 | -76.23 | 1.29 | 1.57 | 221.45 | 19.4 | 15.86 | -34.84 | 19.53 | -19.06 | 8.82 | -32.21 | 87.86 | 32.86 | 38.01 | 50.59 | 94.98 | -11.15 | 3.19 | 6.33 | 50.31 | 5.63 | 17.74 | 14.67 | 8.59 | 0.0 | 31.31 | -9.67 | 57.64 | -1.84 | 21.05 | 144.2 | 52.36 | 20.98 | 0.01 | -37.31 |
| 2022 (9) | 27.44 | 17.06 | 4.16 | -49.27 | 21.79 | 135.82 | 1.27 | -0.78 | 185.47 | 2.88 | 24.34 | 24.44 | 24.13 | 53.6 | 13.01 | 49.29 | 66.13 | 15.01 | 25.24 | 36.58 | 106.9 | -0.58 | 3.0 | 9.09 | 47.63 | 0.04 | 15.47 | 14.59 | 8.59 | 0.0 | 34.66 | 27.47 | 58.72 | 19.16 | 8.62 | 155.79 | 43.28 | 41.62 | 0.02 | -9.82 |
| 2021 (8) | 23.44 | 101.89 | 8.2 | -11.54 | 9.24 | -7.51 | 1.28 | 42.22 | 180.27 | 17.13 | 19.56 | 28.09 | 15.71 | -34.13 | 8.71 | -43.76 | 57.5 | -17.81 | 18.48 | -7.51 | 107.52 | 69.7 | 2.75 | -28.2 | 47.61 | 0.0 | 13.5 | 12.13 | 8.59 | 0.0 | 27.19 | 39.51 | 49.28 | 22.86 | 3.37 | -37.48 | 30.56 | 22.83 | 0.02 | -6.32 |
| 2020 (7) | 11.61 | 18.11 | 9.27 | 28.93 | 9.99 | 42.71 | 0.9 | 52.54 | 153.91 | 24.34 | 15.27 | 140.47 | 23.85 | 46.14 | 15.50 | 17.53 | 69.96 | 23.91 | 19.98 | 38.27 | 63.36 | 83.55 | 3.83 | 882.05 | 47.61 | 13.36 | 12.04 | 5.34 | 8.59 | 0.0 | 19.49 | 85.8 | 40.11 | 31.47 | 5.39 | 2350.0 | 24.88 | 132.31 | 0.02 | -24.13 |
| 2019 (6) | 9.83 | -0.3 | 7.19 | -67.76 | 7.0 | 0 | 0.59 | -1.67 | 123.78 | 1.16 | 6.35 | 16.51 | 16.32 | -9.73 | 13.18 | -10.77 | 56.46 | 27.1 | 14.45 | 5.09 | 34.52 | 432.72 | 0.39 | -41.79 | 42.0 | 0.0 | 11.43 | 4.96 | 8.59 | 0.0 | 10.49 | 14.15 | 30.51 | 6.45 | 0.22 | 1000.0 | 10.71 | 16.29 | 0.03 | -8.3 |
| 2018 (5) | 9.86 | -35.81 | 22.3 | 4.6 | 0 | 0 | 0.6 | 76.47 | 122.36 | 7.36 | 5.45 | 11.68 | 18.08 | -0.44 | 14.78 | -7.27 | 44.42 | 14.31 | 13.75 | -3.85 | 6.48 | -46.4 | 0.67 | -6.94 | 42.0 | 0.0 | 10.89 | 4.71 | 8.59 | 0.0 | 9.19 | 16.62 | 28.66 | 6.7 | 0.02 | -97.78 | 9.21 | 4.9 | 0.03 | -4.82 |
| 2017 (4) | 15.36 | 9.87 | 21.32 | -3.09 | 0.68 | 0 | 0.34 | -79.76 | 113.97 | -10.38 | 4.88 | -2.98 | 18.16 | -10.54 | 15.93 | -0.18 | 38.86 | 17.26 | 14.3 | 1.78 | 12.09 | 34.63 | 0.72 | -13.25 | 42.0 | 0.0 | 10.4 | 5.05 | 8.59 | 0.0 | 7.88 | -5.4 | 26.86 | 0.19 | 0.9 | -41.18 | 8.78 | -10.95 | 0.04 | 9.86 |
| 2016 (3) | 13.98 | 8.62 | 22.0 | 23.6 | 0 | 0 | 1.68 | 27.27 | 127.17 | 22.85 | 5.03 | -8.71 | 20.3 | 11.29 | 15.96 | -9.4 | 33.14 | -6.49 | 14.05 | 0.36 | 8.98 | -6.56 | 0.83 | -6.74 | 42.0 | 0.0 | 9.9 | 6.0 | 8.59 | 0.0 | 8.33 | 3.35 | 26.81 | 3.16 | 1.53 | -48.14 | 9.86 | -10.45 | 0.03 | -6.08 |
| 2015 (2) | 12.87 | 34.76 | 17.8 | 111.4 | 0 | 0 | 1.32 | 9.09 | 103.52 | -8.56 | 5.51 | -19.09 | 18.24 | 8.25 | 17.62 | 18.38 | 35.44 | 22.42 | 14.0 | -5.28 | 9.61 | 23.52 | 0.89 | 0.0 | 42.0 | 0.0 | 9.34 | 7.85 | 8.59 | 0.0 | 8.06 | -4.62 | 25.99 | 1.13 | 2.95 | -23.18 | 11.01 | -10.41 | 0.03 | -1.2 |
| 2014 (1) | 9.55 | 77.84 | 8.42 | 26.81 | 0 | 0 | 1.21 | -44.24 | 113.21 | 12.14 | 6.81 | 15.82 | 16.85 | 3.18 | 14.88 | -7.99 | 28.95 | 10.12 | 14.78 | -4.71 | 7.78 | 55.6 | 0.89 | 14.1 | 42.0 | -12.5 | 8.66 | 7.18 | 8.59 | -2.61 | 8.45 | 41.54 | 25.7 | 12.42 | 3.84 | -18.64 | 12.29 | 14.97 | 0.03 | 5.75 |
| 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) | 20.64 | -9.95 | -45.24 | 27.99 | 153.3 | 53.54 | 4.84 | 3.42 | -8.68 | 1.39 | -28.35 | -2.11 | 63.86 | 4.11 | 15.54 | 9.2 | 2.56 | 25.0 | 29.02 | 80.47 | 12.09 | 11.84 | 74.15 | -3.5 | 98.77 | 3.9 | 17.03 | 59.7 | -3.62 | 68.69 | 87.36 | 2.08 | -18.29 | 3.19 | 0.0 | 0.31 | 50.31 | 0.0 | 0.0 | 19.3 | 0.0 | 8.79 | 8.16 | -5.01 | -5.01 | 39.78 | 31.98 | 68.7 | 67.23 | 15.85 | 34.68 | 37.99 | -9.2 | 101.11 | 77.77 | 8.04 | 83.12 | 0.01 | -0.02 | -17.8 |
| 24Q2 (19) | 22.92 | -21.05 | 2.55 | 11.05 | 21.03 | 105.77 | 4.68 | 79.31 | -11.36 | 1.94 | 17.58 | 52.76 | 61.34 | -0.08 | 24.42 | 8.97 | -5.88 | 230.76 | 16.08 | -36.09 | -33.53 | 6.80 | -39.34 | -43.2 | 95.06 | 6.25 | 26.02 | 61.94 | 10.9 | 46.26 | 85.58 | -5.48 | -17.54 | 3.19 | -0.31 | 0.63 | 50.31 | 0.0 | 0.0 | 19.3 | 8.79 | 8.79 | 8.59 | 0.0 | 0.0 | 30.14 | -26.2 | 85.71 | 58.03 | -13.61 | 36.35 | 41.84 | 6.71 | 62.23 | 71.98 | -10.08 | 71.3 | 0.01 | 3.92 | -34.94 |
| 24Q1 (18) | 29.03 | 31.77 | 48.42 | 9.13 | 70.65 | 62.46 | 2.61 | -49.61 | -79.2 | 1.65 | 27.91 | 29.92 | 61.39 | 4.99 | 5.1 | 9.53 | 20.48 | 28.09 | 25.16 | 28.83 | 2.4 | 11.21 | 27.12 | -10.35 | 89.47 | 1.83 | 32.45 | 55.85 | 46.94 | 73.12 | 90.54 | -4.67 | -7.64 | 3.2 | 0.31 | 2.24 | 50.31 | 0.0 | 1.68 | 17.74 | 0.0 | 14.67 | 8.59 | 0.0 | 0.0 | 40.84 | 30.44 | -3.02 | 67.17 | 16.53 | 1.51 | 39.21 | 86.27 | 149.9 | 80.05 | 52.88 | 38.49 | 0.01 | -13.08 | -36.01 |
| 23Q4 (17) | 22.03 | -41.55 | -19.72 | 5.35 | -70.65 | 28.61 | 5.18 | -2.26 | -76.23 | 1.29 | -9.15 | 1.57 | 58.47 | 5.79 | 21.84 | 7.91 | 7.47 | 5.33 | 19.53 | -24.57 | -19.06 | 8.82 | -28.14 | -32.21 | 87.86 | 4.1 | 32.86 | 38.01 | 7.4 | 50.59 | 94.98 | -11.17 | -11.15 | 3.19 | 0.31 | 6.33 | 50.31 | 0.0 | 5.63 | 17.74 | 0.0 | 14.67 | 8.59 | 0.0 | 0.0 | 31.31 | 32.78 | -9.67 | 57.64 | 15.46 | -1.84 | 21.05 | 11.43 | 144.2 | 52.36 | 23.29 | 20.98 | 0.01 | -8.98 | -37.31 |
| 23Q3 (16) | 37.69 | 68.64 | 76.62 | 18.23 | 239.48 | 229.06 | 5.3 | 0.38 | -26.8 | 1.42 | 11.81 | 10.08 | 55.27 | 12.11 | 19.27 | 7.36 | 207.29 | 34.31 | 25.89 | 7.03 | 48.71 | 12.27 | 2.5 | 33.29 | 84.4 | 11.89 | 33.61 | 35.39 | -16.43 | 59.49 | 106.92 | 3.03 | -11.81 | 3.18 | 0.32 | 40.71 | 50.31 | 0.0 | 5.67 | 17.74 | 0.0 | 14.67 | 8.59 | 0.0 | 0.0 | 23.58 | 45.29 | -12.34 | 49.92 | 17.29 | -2.04 | 18.89 | -26.75 | 179.85 | 42.47 | 1.07 | 26.21 | 0.01 | -20.87 | -38.14 |
| 23Q2 (15) | 22.35 | 14.26 | -13.47 | 5.37 | -4.45 | 371.05 | 5.28 | -57.93 | 7.32 | 1.27 | 0.0 | 53.01 | 49.3 | -15.6 | 12.71 | -6.86 | -192.2 | -219.51 | 24.19 | -1.55 | 63.34 | 11.97 | -4.26 | 48.72 | 75.43 | 11.67 | 31.69 | 42.35 | 31.28 | 102.24 | 103.78 | 5.87 | -15.18 | 3.17 | 1.28 | 40.27 | 50.31 | 1.68 | 5.67 | 17.74 | 14.67 | 14.67 | 8.59 | 0.0 | 0.0 | 16.23 | -61.46 | -30.13 | 42.56 | -35.68 | -10.0 | 25.79 | 64.37 | 335.64 | 42.02 | -27.3 | 44.15 | 0.02 | 2.23 | -35.17 |
| 23Q1 (14) | 19.56 | -28.72 | -21.35 | 5.62 | 35.1 | 2710.0 | 12.55 | -42.4 | 10.87 | 1.27 | 0.0 | -24.85 | 58.41 | 21.71 | 23.23 | 7.44 | -0.93 | 32.62 | 24.57 | 1.82 | 20.56 | 12.51 | -3.88 | 10.97 | 67.55 | 2.15 | 18.78 | 32.26 | 27.81 | 56.53 | 98.03 | -8.3 | -18.8 | 3.13 | 4.33 | 15.07 | 49.48 | 3.88 | 3.93 | 15.47 | 0.0 | 14.59 | 8.59 | 0.0 | 0.0 | 42.11 | 21.49 | 28.38 | 66.17 | 12.69 | 20.55 | 15.69 | 82.02 | 148.26 | 57.8 | 33.55 | 47.75 | 0.02 | -14.85 | -31.55 |
| 22Q4 (13) | 27.44 | 28.58 | 17.06 | 4.16 | -24.91 | -49.27 | 21.79 | 200.97 | 135.82 | 1.27 | -1.55 | -0.78 | 47.99 | 3.56 | -7.03 | 7.51 | 37.04 | 27.29 | 24.13 | 38.6 | 53.6 | 13.01 | 41.31 | 49.3 | 66.13 | 4.69 | 15.01 | 25.24 | 13.74 | 36.58 | 106.9 | -11.83 | -0.58 | 3.0 | 32.74 | 9.09 | 47.63 | 0.04 | 0.04 | 15.47 | 0.0 | 14.59 | 8.59 | 0.0 | 0.0 | 34.66 | 28.85 | 27.47 | 58.72 | 15.23 | 19.16 | 8.62 | 27.7 | 155.79 | 43.28 | 28.62 | 41.62 | 0.02 | -10.18 | -9.82 |
| 22Q3 (12) | 21.34 | -17.38 | 112.13 | 5.54 | 385.96 | -51.45 | 7.24 | 47.15 | -3.21 | 1.29 | 55.42 | 89.71 | 46.34 | 5.94 | 12.48 | 5.48 | -4.53 | 25.69 | 17.41 | 17.56 | -20.1 | 9.21 | 14.36 | -22.55 | 63.17 | 10.28 | 6.13 | 22.19 | 5.97 | 14.62 | 121.24 | -0.91 | 27.13 | 2.26 | 0.0 | -40.37 | 47.61 | 0.0 | 0.0 | 15.47 | 0.0 | 14.59 | 8.59 | 0.0 | 0.0 | 26.9 | 15.8 | 27.07 | 50.96 | 7.76 | 17.8 | 6.75 | 14.02 | 56.25 | 33.65 | 15.44 | 32.01 | 0.02 | -17.08 | -2.83 |
| 22Q2 (11) | 25.83 | 3.86 | 226.55 | 1.14 | 470.0 | -85.29 | 4.92 | -56.54 | -62.44 | 0.83 | -50.89 | 31.75 | 43.74 | -7.72 | 7.65 | 5.74 | 2.32 | 81.65 | 14.81 | -27.33 | -25.8 | 8.05 | -28.56 | -28.39 | 57.28 | 0.72 | -8.19 | 20.94 | 1.6 | 10.27 | 122.35 | 1.34 | 71.07 | 2.26 | -16.91 | -40.68 | 47.61 | 0.0 | 0.0 | 15.47 | 14.59 | 28.49 | 8.59 | 0.0 | 0.0 | 23.23 | -29.18 | -19.2 | 47.29 | -13.85 | -4.21 | 5.92 | -6.33 | 25.96 | 29.15 | -25.49 | -12.86 | 0.03 | 7.94 | 20.49 |
| 22Q1 (10) | 24.87 | 6.1 | 251.27 | 0.2 | -97.56 | -98.95 | 11.32 | 22.51 | -34.6 | 1.69 | 32.03 | 152.24 | 47.4 | -8.18 | 1.22 | 5.61 | -4.92 | -8.63 | 20.38 | 29.73 | -10.26 | 11.27 | 29.32 | -15.49 | 56.87 | -1.1 | -11.98 | 20.61 | 11.53 | 4.46 | 120.73 | 12.29 | 152.41 | 2.72 | -1.09 | -28.8 | 47.61 | 0.0 | 0.0 | 13.5 | 0.0 | 12.13 | 8.59 | 0.0 | 0.0 | 32.8 | 20.63 | 27.98 | 54.89 | 11.38 | 18.66 | 6.32 | 87.54 | 18.13 | 39.12 | 28.01 | 26.28 | 0.02 | 12.19 | 10.11 |
| 21Q4 (9) | 23.44 | 133.0 | 101.89 | 8.2 | -28.13 | -11.54 | 9.24 | 23.53 | -7.51 | 1.28 | 88.24 | 42.22 | 51.62 | 25.29 | -5.53 | 5.9 | 35.32 | -28.83 | 15.71 | -27.9 | -34.13 | 8.71 | -26.69 | -43.76 | 57.5 | -3.39 | -17.81 | 18.48 | -4.55 | -7.51 | 107.52 | 12.74 | 69.7 | 2.75 | -27.44 | -28.2 | 47.61 | 0.0 | 0.0 | 13.5 | 0.0 | 12.13 | 8.59 | 0.0 | 0.0 | 27.19 | 28.44 | 39.51 | 49.28 | 13.92 | 22.86 | 3.37 | -21.99 | -37.48 | 30.56 | 19.89 | 22.83 | 0.02 | -3.23 | -6.32 |
| 21Q3 (8) | 10.06 | 27.18 | 0.6 | 11.41 | 47.23 | -50.97 | 7.48 | -42.9 | -62.6 | 0.68 | 7.94 | -18.07 | 41.2 | 1.4 | 16.25 | 4.36 | 37.97 | 32.12 | 21.79 | 9.17 | 30.32 | 11.89 | 5.74 | -4.35 | 59.52 | -4.6 | -35.5 | 19.36 | 1.95 | 13.95 | 95.37 | 33.35 | 121.33 | 3.79 | -0.52 | -0.79 | 47.61 | 0.0 | 3.7 | 13.5 | 12.13 | 12.13 | 8.59 | 0.0 | 0.0 | 21.17 | -26.37 | 80.94 | 43.26 | -12.38 | 33.81 | 4.32 | -8.09 | 52.65 | 25.49 | -23.8 | 75.43 | 0.02 | 2.82 | -13.5 |
| 21Q2 (7) | 7.91 | 11.72 | 7.62 | 7.75 | -59.4 | -43.64 | 13.1 | -24.32 | -12.67 | 0.63 | -5.97 | 0 | 40.63 | -13.24 | 21.65 | 3.16 | -48.53 | 20.15 | 19.96 | -12.11 | 1.06 | 11.24 | -15.69 | 0 | 62.39 | -3.44 | -5.78 | 18.99 | -3.75 | 42.89 | 71.52 | 49.53 | 43.87 | 3.81 | -0.26 | -0.78 | 47.61 | 0.0 | 13.36 | 12.04 | 0.0 | 0.0 | 8.59 | 0.0 | 0.0 | 28.75 | 12.17 | 238.63 | 49.37 | 6.72 | 69.54 | 4.7 | -12.15 | 1907.69 | 33.45 | 7.97 | 306.44 | 0.02 | -1.36 | -30.81 |
| 21Q1 (6) | 7.08 | -39.02 | -29.27 | 19.09 | 105.93 | 21.9 | 17.31 | 73.27 | 103.65 | 0.67 | -25.56 | -29.47 | 46.83 | -14.29 | 53.89 | 6.14 | -25.93 | 479.25 | 22.71 | -4.78 | 85.39 | 13.33 | -13.95 | 0 | 64.61 | -7.65 | 2.75 | 19.73 | -1.25 | 58.6 | 47.83 | -24.51 | 15.53 | 3.82 | -0.26 | -1.29 | 47.61 | 0.0 | 13.36 | 12.04 | 0.0 | 5.34 | 8.59 | 0.0 | 0.0 | 25.63 | 31.5 | 121.9 | 46.26 | 15.33 | 46.53 | 5.35 | -0.74 | 714.94 | 30.98 | 24.52 | 190.07 | 0.02 | -4.56 | -26.57 |
| 20Q4 (5) | 11.61 | 16.1 | 18.11 | 9.27 | -60.16 | 28.93 | 9.99 | -50.05 | 42.71 | 0.9 | 8.43 | 0 | 54.64 | 54.18 | 54.96 | 8.29 | 151.21 | 518.66 | 23.85 | 42.64 | 46.14 | 15.50 | 24.68 | 0 | 69.96 | -24.19 | 23.91 | 19.98 | 17.6 | 38.27 | 63.36 | 47.04 | 83.55 | 3.83 | 0.26 | 882.05 | 47.61 | 3.7 | 13.36 | 12.04 | 0.0 | 5.34 | 8.59 | 0.0 | 0.0 | 19.49 | 66.58 | 85.8 | 40.11 | 24.06 | 31.47 | 5.39 | 90.46 | 2350.0 | 24.88 | 71.23 | 132.31 | 0.02 | -10.64 | -24.13 |
| 20Q3 (4) | 10.0 | 36.05 | 0.0 | 23.27 | 69.24 | 0.0 | 20.0 | 33.33 | 0.0 | 0.83 | 0 | 0.0 | 35.44 | 6.11 | 0.0 | 3.3 | 25.48 | 0.0 | 16.72 | -15.34 | 0.0 | 12.43 | 0 | 0.0 | 92.28 | 39.35 | 0.0 | 16.99 | 27.84 | 0.0 | 43.09 | -13.32 | 0.0 | 3.82 | -0.52 | 0.0 | 45.91 | 9.31 | 0.0 | 12.04 | 0.0 | 0.0 | 8.59 | 0.0 | 0.0 | 11.7 | 37.81 | 0.0 | 32.33 | 11.02 | 0.0 | 2.83 | 1188.46 | 0.0 | 14.53 | 76.55 | 0.0 | 0.03 | -17.75 | 0.0 |
