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) | 32.83 | 66.57 | 5.61 | -29.96 | 5.04 | 22.03 | 0 | 0 | 67.08 | 47.46 | 3.09 | 0 | 10.27 | 31.84 | 15.31 | -10.6 | 7.41 | 27.1 | 0.16 | 0.0 | 2.08 | -67.4 | 0.62 | -7.46 | 18.15 | 0.0 | 4.76 | 0.0 | 1.44 | -11.66 | 15.11 | 28.82 | 21.31 | 17.6 | -1.52 | 0 | 13.59 | 32.07 | 0.01 | -1.13 |
| 2022 (9) | 19.71 | -56.92 | 8.01 | -0.12 | 4.13 | 344.09 | 0 | 0 | 45.49 | -75.23 | -2.99 | 0 | 7.79 | -55.69 | 17.12 | 78.91 | 5.83 | -70.48 | 0.16 | -5.88 | 6.38 | 7.59 | 0.67 | 8.06 | 18.15 | 0.0 | 4.76 | 31.13 | 1.63 | -7.91 | 11.73 | -42.3 | 18.12 | -29.58 | -1.44 | 0 | 10.29 | -44.97 | 0.01 | 25.96 |
| 2021 (8) | 45.75 | 75.09 | 8.02 | 137.98 | 0.93 | 97.87 | 0 | 0 | 183.67 | 61.48 | 10.53 | 28.89 | 17.58 | -26.44 | 9.57 | -54.45 | 19.75 | 80.2 | 0.17 | 0.0 | 5.93 | 77.54 | 0.62 | -1.59 | 18.15 | 0.0 | 3.63 | 36.98 | 1.77 | 254.0 | 20.33 | 14.02 | 25.73 | 22.64 | -1.63 | 0 | 18.7 | 16.44 | 0.01 | -11.51 |
| 2020 (7) | 26.13 | 22.22 | 3.37 | -47.59 | 0.47 | -11.32 | 0 | 0 | 113.74 | 43.94 | 8.17 | -35.77 | 23.9 | 121.71 | 21.01 | 54.03 | 10.96 | 72.33 | 0.17 | 0.0 | 3.34 | 312.35 | 0.63 | 6.78 | 18.15 | 0.0 | 2.65 | 100.76 | 0.5 | 0 | 17.83 | 16.31 | 20.98 | 26.01 | -1.77 | 0 | 16.06 | 8.29 | 0.01 | 9.24 |
| 2019 (6) | 21.38 | 53.04 | 6.43 | -20.12 | 0.53 | -78.37 | 0 | 0 | 79.02 | 27.74 | 12.72 | 218.8 | 10.78 | -35.8 | 13.64 | -49.74 | 6.36 | -13.7 | 0.17 | 0.0 | 0.81 | -65.24 | 0.59 | 3.51 | 18.15 | 0.0 | 1.32 | 43.48 | 0 | 0 | 15.33 | 155.07 | 16.65 | 139.57 | -0.5 | 0 | 14.83 | 139.19 | 0.01 | -26.11 |
| 2018 (5) | 13.97 | 49.25 | 8.05 | -19.58 | 2.45 | -25.3 | 0 | 0 | 61.86 | 16.37 | 3.99 | 47.78 | 16.79 | 19.08 | 27.14 | 2.33 | 7.37 | 6.35 | 0.17 | 0.0 | 2.33 | -52.83 | 0.57 | -28.75 | 18.15 | 0.0 | 0.92 | 41.54 | 0.01 | -83.33 | 6.01 | 7.13 | 6.95 | 9.79 | 0.19 | 0 | 6.2 | 10.71 | 0.01 | 1.58 |
| 2017 (4) | 9.36 | 83.89 | 10.01 | -18.68 | 3.28 | 49.77 | 0 | 0 | 53.16 | 44.97 | 2.7 | 154.72 | 14.1 | 45.21 | 26.52 | 0.17 | 6.93 | 18.46 | 0.17 | 0.0 | 4.94 | 30.34 | 0.8 | -6.98 | 18.15 | 0.0 | 0.65 | 18.18 | 0.06 | 0 | 5.61 | 26.64 | 6.33 | 27.36 | -0.01 | 0 | 5.6 | 28.15 | 0.01 | -10.17 |
| 2016 (3) | 5.09 | -31.77 | 12.31 | 19.86 | 2.19 | -28.43 | 0 | 0 | 36.67 | 6.11 | 1.06 | -17.19 | 9.71 | 34.49 | 26.48 | 26.75 | 5.85 | -14.47 | 0.17 | 6.25 | 3.79 | -29.16 | 0.86 | -10.42 | 18.15 | 0.0 | 0.55 | 30.95 | 0 | 0 | 4.43 | -0.89 | 4.97 | 1.64 | -0.06 | 0 | 4.37 | -21.82 | 0.01 | -4.3 |
| 2015 (2) | 7.46 | 61.47 | 10.27 | -27.01 | 3.06 | 68.13 | 0 | 0 | 34.56 | -4.16 | 1.28 | -13.51 | 7.22 | -28.44 | 20.89 | -25.34 | 6.84 | 17.53 | 0.16 | 0.0 | 5.35 | 153.55 | 0.96 | 29.73 | 18.15 | 0.0 | 0.42 | 55.56 | 0 | 0 | 4.47 | 33.04 | 4.89 | 34.71 | 1.12 | -31.71 | 5.59 | 11.8 | 0.01 | -7.03 |
| 2014 (1) | 4.62 | -38.73 | 14.07 | 4.15 | 1.82 | 188.89 | 0 | 0 | 36.06 | 9.7 | 1.48 | -28.5 | 10.09 | 23.8 | 27.98 | 12.85 | 5.82 | 4.3 | 0.16 | 6.67 | 2.11 | 104.85 | 0.74 | 1.37 | 18.15 | 0.0 | 0.27 | 350.0 | 0 | 0 | 3.36 | 6.33 | 3.63 | 12.73 | 1.64 | -30.8 | 5.0 | -9.58 | 0.01 | -2.62 |
| 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) | 22.78 | -4.49 | -14.75 | 3.63 | 467.19 | -52.42 | 2.58 | -34.02 | -52.13 | 0 | 0 | 0 | 14.52 | -0.89 | -37.84 | 0.08 | -91.75 | -96.21 | 8.51 | 10.66 | -27.2 | 10.82 | 23.1 | -55.17 | 4.8 | -5.51 | -38.93 | 0.16 | 0.0 | 0.0 | 0.99 | 12.5 | -65.86 | 0.62 | -1.59 | -3.12 | 18.15 | 0.0 | 0.0 | 5.07 | 0.0 | 6.51 | 1.52 | 0.0 | -6.75 | 16.02 | 0.5 | 21.64 | 22.61 | 0.36 | 15.59 | -1.28 | -5.79 | 0.0 | 14.74 | 0.07 | 23.97 | 0.01 | 0.0 | -7.67 |
| 24Q2 (19) | 23.85 | -34.96 | 45.69 | 0.64 | -90.35 | -91.58 | 3.91 | -18.54 | -27.05 | 0 | 0 | 0 | 14.65 | -33.01 | 43.35 | 0.97 | -60.08 | 977.78 | 7.69 | -11.1 | 24.43 | 8.79 | -15.6 | -49.07 | 5.08 | -14.91 | -8.96 | 0.16 | 0.0 | 0.0 | 0.88 | -24.79 | -78.05 | 0.63 | 5.0 | -5.97 | 18.15 | 0.0 | 0.0 | 5.07 | 6.51 | 6.51 | 1.52 | 5.56 | -6.75 | 15.94 | 3.71 | 44.12 | 22.53 | 4.45 | 29.11 | -1.21 | 5.47 | 21.43 | 14.73 | 4.54 | 54.73 | 0.01 | -2.62 | -7.28 |
| 24Q1 (18) | 36.67 | 11.7 | 112.09 | 6.63 | 18.18 | -12.99 | 4.8 | -4.76 | -1.03 | 0 | 0 | 0 | 21.87 | -20.82 | 271.31 | 2.43 | 47.27 | 419.74 | 8.65 | -15.77 | 98.85 | 10.41 | -31.98 | -16.15 | 5.97 | -19.43 | 4.37 | 0.16 | 0.0 | 0.0 | 1.17 | -43.75 | -78.92 | 0.6 | -3.23 | -13.04 | 18.15 | 0.0 | 0.0 | 4.76 | 0.0 | 0.0 | 1.44 | 0.0 | -11.66 | 15.37 | 1.72 | 40.11 | 21.57 | 1.22 | 24.25 | -1.28 | 15.79 | 9.86 | 14.09 | 3.68 | 47.54 | 0.01 | 2.21 | -1.08 |
| 23Q4 (17) | 32.83 | 22.87 | 66.57 | 5.61 | -26.47 | -29.96 | 5.04 | -6.49 | 22.03 | 0 | 0 | 0 | 27.62 | 18.24 | 207.92 | 1.65 | -21.8 | 242.24 | 10.27 | -12.15 | 31.84 | 15.31 | -36.57 | -10.61 | 7.41 | -5.73 | 27.1 | 0.16 | 0.0 | 0.0 | 2.08 | -28.28 | -67.4 | 0.62 | -3.12 | -7.46 | 18.15 | 0.0 | 0.0 | 4.76 | 0.0 | 0.0 | 1.44 | -11.66 | -11.66 | 15.11 | 14.73 | 28.82 | 21.31 | 8.95 | 17.6 | -1.52 | -18.75 | -5.56 | 13.59 | 14.3 | 32.07 | 0.01 | -7.24 | -1.13 |
| 23Q3 (16) | 26.72 | 63.23 | 50.28 | 7.63 | 0.39 | -7.29 | 5.39 | 0.56 | 61.86 | 0 | 0 | 0 | 23.36 | 128.57 | 117.71 | 2.11 | 2244.44 | 590.7 | 11.69 | 89.16 | 16.43 | 24.13 | 39.84 | 110.06 | 7.86 | 40.86 | -23.09 | 0.16 | 0.0 | -5.88 | 2.9 | -27.68 | -59.21 | 0.64 | -4.48 | -7.25 | 18.15 | 0.0 | 0.0 | 4.76 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 13.17 | 19.08 | 9.11 | 19.56 | 12.09 | 5.96 | -1.28 | 16.88 | 3.03 | 11.89 | 24.89 | 10.6 | 0.01 | 0.42 | 7.98 |
| 23Q2 (15) | 16.37 | -5.32 | -25.86 | 7.6 | -0.26 | -8.43 | 5.36 | 10.52 | 94.91 | 0 | 0 | 0 | 10.22 | 73.51 | 8.26 | 0.09 | 111.84 | 110.23 | 6.18 | 42.07 | -14.4 | 17.26 | 38.97 | 184.97 | 5.58 | -2.45 | -55.71 | 0.16 | 0.0 | -5.88 | 4.01 | -27.75 | -51.28 | 0.67 | -2.9 | -6.94 | 18.15 | 0.0 | 0.0 | 4.76 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 11.06 | 0.82 | -11.52 | 17.45 | 0.52 | -7.62 | -1.54 | -8.45 | -6.21 | 9.52 | -0.31 | -13.85 | 0.01 | 3.91 | 12.78 |
| 23Q1 (14) | 17.29 | -12.28 | -37.33 | 7.62 | -4.87 | -10.77 | 4.85 | 17.43 | 152.6 | 0 | 0 | 0 | 5.89 | -34.34 | -63.98 | -0.76 | 34.48 | -49.02 | 4.35 | -44.16 | -41.69 | 12.42 | -27.49 | 165.72 | 5.72 | -1.89 | -56.99 | 0.16 | 0.0 | -5.88 | 5.55 | -13.01 | -27.64 | 0.69 | 2.99 | 11.29 | 18.15 | 0.0 | 0.0 | 4.76 | 0.0 | 31.13 | 1.63 | 0.0 | -7.91 | 10.97 | -6.48 | -23.66 | 17.36 | -4.19 | -12.19 | -1.42 | 1.39 | -2.16 | 9.55 | -7.19 | -26.43 | 0.01 | 2.15 | 11.39 |
| 22Q4 (13) | 19.71 | 10.85 | -56.92 | 8.01 | -2.67 | -0.12 | 4.13 | 24.02 | 344.09 | 0 | 0 | 0 | 8.97 | -16.4 | -82.37 | -1.16 | -169.77 | -147.35 | 7.79 | -22.41 | -55.69 | 17.12 | 49.06 | 78.91 | 5.83 | -42.95 | -70.48 | 0.16 | -5.88 | -5.88 | 6.38 | -10.27 | 7.59 | 0.67 | -2.9 | 8.06 | 18.15 | 0.0 | 0.0 | 4.76 | 0.0 | 31.13 | 1.63 | 0.0 | -7.91 | 11.73 | -2.82 | -42.3 | 18.12 | -1.84 | -29.58 | -1.44 | -9.09 | 11.66 | 10.29 | -4.28 | -44.97 | 0.01 | 1.31 | 25.96 |
| 22Q3 (12) | 17.78 | -19.47 | -33.78 | 8.23 | -0.84 | 74.36 | 3.33 | 21.09 | 776.32 | 0 | 0 | 0 | 10.73 | 13.67 | -74.79 | -0.43 | 51.14 | -117.27 | 10.04 | 39.06 | -47.35 | 11.49 | 89.71 | 7.24 | 10.22 | -18.89 | -51.84 | 0.17 | 0.0 | 0.0 | 7.11 | -13.61 | 54.57 | 0.69 | -4.17 | 9.52 | 18.15 | 0.0 | 0.0 | 4.76 | 0.0 | 31.13 | 1.63 | 0.0 | -7.91 | 12.07 | -3.44 | -29.37 | 18.46 | -2.28 | -17.96 | -1.32 | 8.97 | 25.0 | 10.75 | -2.71 | -29.88 | 0.01 | 4.88 | 6.07 |
| 22Q2 (11) | 22.08 | -19.97 | -46.51 | 8.3 | -2.81 | 7.51 | 2.75 | 43.23 | 485.11 | 0 | 0 | 0 | 9.44 | -42.26 | -81.06 | -0.88 | -72.55 | -137.61 | 7.22 | -3.22 | -62.59 | 6.06 | 29.59 | -46.34 | 12.6 | -5.26 | -34.58 | 0.17 | 0.0 | 6.25 | 8.23 | 7.3 | 78.14 | 0.72 | 16.13 | 14.29 | 18.15 | 0.0 | 0.0 | 4.76 | 31.13 | 79.62 | 1.63 | -7.91 | 226.0 | 12.5 | -13.01 | -25.9 | 18.89 | -4.45 | -5.64 | -1.45 | -4.32 | 20.33 | 11.05 | -14.87 | -26.58 | 0.01 | 2.62 | -5.39 |
| 22Q1 (10) | 27.59 | -39.69 | 1.43 | 8.54 | 6.48 | 1398.25 | 1.92 | 106.45 | 68.42 | 0 | 0 | 0 | 16.35 | -67.86 | -59.52 | -0.51 | -120.82 | -115.74 | 7.46 | -57.57 | -65.32 | 4.67 | -51.17 | -69.59 | 13.3 | -32.66 | -26.27 | 0.17 | 0.0 | 0.0 | 7.67 | 29.34 | 68.2 | 0.62 | 0.0 | 3.33 | 18.15 | 0.0 | 0.0 | 3.63 | 0.0 | 36.98 | 1.77 | 0.0 | 254.0 | 14.37 | -29.32 | -1.17 | 19.77 | -23.16 | 11.76 | -1.39 | 14.72 | 23.63 | 12.98 | -30.59 | 2.04 | 0.01 | 15.52 | -6.82 |
| 21Q4 (9) | 45.75 | 70.39 | 75.09 | 8.02 | 69.92 | 137.98 | 0.93 | 144.74 | 97.87 | 0 | 0 | 0 | 50.87 | 19.53 | 12.54 | 2.45 | -1.61 | -28.99 | 17.58 | -7.81 | -26.44 | 9.57 | -10.66 | -54.45 | 19.75 | -6.93 | 80.2 | 0.17 | 0.0 | 0.0 | 5.93 | 28.91 | 77.54 | 0.62 | -1.59 | -1.59 | 18.15 | 0.0 | 0.0 | 3.63 | 0.0 | 36.98 | 1.77 | 0.0 | 254.0 | 20.33 | 18.96 | 14.02 | 25.73 | 14.36 | 22.64 | -1.63 | 7.39 | 7.91 | 18.7 | 21.98 | 16.44 | 0.01 | -14.68 | -11.51 |
| 21Q3 (8) | 26.85 | -34.96 | 81.91 | 4.72 | -38.86 | 137.19 | 0.38 | -19.15 | -20.83 | 0 | 0 | 0 | 42.56 | -14.62 | 19.62 | 2.49 | 6.41 | -1.97 | 19.07 | -1.19 | -17.94 | 10.71 | -5.07 | -58.71 | 21.22 | 10.18 | 124.08 | 0.17 | 6.25 | 0.0 | 4.6 | -0.43 | 32.56 | 0.63 | 0.0 | 8.62 | 18.15 | 0.0 | 0.0 | 3.63 | 36.98 | 36.98 | 1.77 | 254.0 | 254.0 | 17.09 | 1.3 | 33.72 | 22.5 | 12.39 | 41.24 | -1.76 | 3.3 | -120.0 | 15.33 | 1.86 | 27.96 | 0.01 | -6.46 | -7.53 |
| 21Q2 (7) | 41.28 | 51.76 | 134.95 | 7.72 | 1254.39 | 137.54 | 0.47 | -58.77 | -9.62 | 0 | 0 | 0 | 49.85 | 23.42 | 164.88 | 2.34 | -27.78 | 80.0 | 19.3 | -10.27 | 36.01 | 11.29 | -26.55 | 0 | 19.26 | 6.76 | 166.02 | 0.16 | -5.88 | -5.88 | 4.62 | 1.32 | 27.27 | 0.63 | 5.0 | 8.62 | 18.15 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 16.87 | 16.02 | 64.59 | 20.02 | 13.17 | 49.4 | -1.82 | 0.0 | -145.95 | 15.05 | 18.32 | 58.25 | 0.01 | 1.07 | -0.52 |
| 21Q1 (6) | 27.2 | 4.09 | 15.94 | 0.57 | -83.09 | -90.76 | 1.14 | 142.55 | 115.09 | 0 | 0 | 0 | 40.39 | -10.64 | 185.44 | 3.24 | -6.09 | 264.04 | 21.51 | -10.0 | 187.18 | 15.37 | -26.87 | 0 | 18.04 | 64.6 | 246.26 | 0.17 | 0.0 | 0.0 | 4.56 | 36.53 | 47.57 | 0.6 | -4.76 | 5.26 | 18.15 | 0.0 | 0.0 | 2.65 | 0.0 | 100.76 | 0.5 | 0.0 | 0 | 14.54 | -18.45 | -10.36 | 17.69 | -15.68 | 0.86 | -1.82 | -2.82 | -56.9 | 12.72 | -20.8 | -15.54 | 0.01 | 9.71 | 20.68 |
| 20Q4 (5) | 26.13 | 77.03 | 22.22 | 3.37 | 69.35 | -47.59 | 0.47 | -2.08 | -11.32 | 0 | 0 | 0 | 45.2 | 27.04 | 115.14 | 3.45 | 35.83 | 88.52 | 23.9 | 2.84 | 121.71 | 21.01 | -19.03 | 0 | 10.96 | 15.73 | 72.33 | 0.17 | 0.0 | 0.0 | 3.34 | -3.75 | 312.35 | 0.63 | 8.62 | 6.78 | 18.15 | 0.0 | 0.0 | 2.65 | 0.0 | 100.76 | 0.5 | 0.0 | 0 | 17.83 | 39.51 | 16.31 | 20.98 | 31.7 | 26.01 | -1.77 | -121.25 | -254.0 | 16.06 | 34.06 | 8.29 | 0.01 | -10.85 | 9.24 |
| 20Q3 (4) | 14.76 | -15.99 | 0.0 | 1.99 | -38.77 | 0.0 | 0.48 | -7.69 | 0.0 | 0 | 0 | 0.0 | 35.58 | 89.05 | 0.0 | 2.54 | 95.38 | 0.0 | 23.24 | 63.78 | 0.0 | 25.95 | 0 | 0.0 | 9.47 | 30.8 | 0.0 | 0.17 | 0.0 | 0.0 | 3.47 | -4.41 | 0.0 | 0.58 | 0.0 | 0.0 | 18.15 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 12.78 | 24.68 | 0.0 | 15.93 | 18.88 | 0.0 | -0.8 | -8.11 | 0.0 | 11.98 | 25.97 | 0.0 | 0.01 | 0.62 | 0.0 |
