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) | 18.58 | 0.16 | 22.47 | -0.44 | 8.61 | 28.51 | 0 | 0 | 192.78 | 0.37 | 10.93 | 17.15 | 34.71 | 0.55 | 18.00 | 0.18 | 52.48 | -12.26 | 20.07 | -3.97 | 57.35 | -12.07 | 0.57 | -18.57 | 34.29 | 0.0 | 9.24 | 11.33 | 1.54 | -55.23 | 23.64 | 29.61 | 34.42 | 14.81 | -2.7 | 0 | 20.94 | 25.39 | 0.04 | 0.84 |
| 2022 (9) | 18.55 | 106.34 | 22.57 | 18.17 | 6.7 | 343.71 | 0 | 0 | 192.07 | 15.87 | 9.33 | 383.42 | 34.52 | 24.17 | 17.97 | 7.17 | 59.81 | 7.21 | 20.9 | 6.31 | 65.22 | 4.91 | 0.7 | -2.78 | 34.29 | 0.0 | 8.3 | 2.6 | 3.44 | 18.62 | 18.24 | 60.85 | 29.98 | 34.26 | -1.54 | 0 | 16.7 | 111.39 | 0.04 | -3.85 |
| 2021 (8) | 8.99 | -9.19 | 19.1 | 55.28 | 1.51 | -35.47 | 0 | 0 | 165.77 | 14.75 | 1.93 | -26.62 | 27.8 | 9.06 | 16.77 | -4.96 | 55.79 | 27.03 | 19.66 | -0.91 | 62.17 | -20.03 | 0.72 | -20.88 | 34.29 | 9.59 | 8.09 | 3.32 | 2.9 | 15.54 | 11.34 | -3.57 | 22.33 | 1.0 | -3.44 | 0 | 7.9 | -10.84 | 0.04 | -12.0 |
| 2020 (7) | 9.9 | 5.54 | 12.3 | -42.12 | 2.34 | 114.68 | 0 | 0 | 144.46 | -17.64 | 2.63 | -62.16 | 25.49 | -13.71 | 17.65 | 4.77 | 43.92 | -5.91 | 19.84 | 5.2 | 77.74 | 7.61 | 0.91 | -21.55 | 31.29 | 0.0 | 7.83 | 9.66 | 2.51 | 55.9 | 11.76 | -22.73 | 22.11 | -7.72 | -2.9 | 0 | 8.86 | -30.29 | 0.04 | 33.92 |
| 2019 (6) | 9.38 | -5.06 | 21.25 | 29.81 | 1.09 | -24.31 | 0 | 0 | 175.4 | 5.52 | 6.95 | 11.56 | 29.54 | 2.39 | 16.84 | -2.97 | 46.68 | 2.62 | 18.86 | -0.68 | 72.24 | 8.06 | 1.16 | 0.87 | 31.29 | 0.0 | 7.14 | 9.51 | 1.61 | 5.92 | 15.22 | 19.0 | 23.96 | 15.03 | -2.51 | 0 | 12.71 | 13.69 | 0.03 | 6.91 |
| 2018 (5) | 9.88 | 20.49 | 16.37 | -15.09 | 1.44 | 102.82 | 0 | 0 | 166.22 | 3.47 | 6.23 | -5.61 | 28.85 | 14.94 | 17.36 | 11.08 | 45.49 | 7.82 | 18.99 | 0.48 | 66.85 | 6.58 | 1.15 | 9.52 | 31.29 | 0.0 | 6.52 | 11.26 | 1.52 | 157.63 | 12.79 | -1.46 | 20.83 | 7.21 | -1.61 | 0 | 11.18 | -2.44 | 0.03 | -13.3 |
| 2017 (4) | 8.2 | -8.28 | 19.28 | 11.83 | 0.71 | -44.53 | 0 | 0 | 160.64 | 0.66 | 6.6 | -33.13 | 25.1 | -3.42 | 15.62 | -4.06 | 42.19 | 0.91 | 18.9 | 15.6 | 62.72 | 21.13 | 1.05 | -11.02 | 31.29 | 0.0 | 5.86 | 20.33 | 0.59 | -7.81 | 12.98 | -5.32 | 19.43 | 1.09 | -1.52 | 0 | 11.46 | -12.65 | 0.03 | -50.39 |
| 2016 (3) | 8.94 | 35.45 | 17.24 | -32.42 | 1.28 | 13.27 | 0 | 0 | 159.59 | 6.08 | 9.87 | 30.04 | 25.99 | 6.43 | 16.29 | 0.33 | 41.81 | -1.92 | 16.35 | 10.32 | 51.78 | 24.02 | 1.18 | 19.19 | 31.29 | 0.0 | 4.87 | 18.49 | 0.64 | -42.34 | 13.71 | 52.5 | 19.22 | 35.16 | -0.59 | 0 | 13.12 | 36.24 | 0.07 | -36.94 |
| 2015 (2) | 6.6 | -8.08 | 25.51 | 7.91 | 1.13 | 73.85 | 0 | 0 | 150.45 | 7.78 | 7.59 | 48.24 | 24.42 | 1.12 | 16.23 | -6.18 | 42.63 | 3.12 | 14.82 | 16.6 | 41.75 | 4.9 | 0.99 | -2.94 | 31.29 | 0.0 | 4.11 | 14.17 | 1.11 | 0.0 | 8.99 | 68.35 | 14.22 | 41.49 | 0.64 | -47.97 | 9.63 | 46.58 | 0.11 | 7.79 |
| 2014 (1) | 7.18 | -37.51 | 23.64 | -8.09 | 0.65 | -39.81 | 0 | 0 | 139.59 | -15.38 | 5.12 | 712.7 | 24.15 | -49.22 | 17.30 | -39.99 | 41.34 | 99.81 | 12.71 | 240.75 | 39.8 | 2.76 | 1.02 | 64.52 | 31.29 | 0.0 | 3.6 | 0.56 | 1.11 | 0.0 | 5.34 | 2570.0 | 10.05 | 105.52 | 1.23 | 339.29 | 6.57 | 1268.75 | 0.10 | -33.3 |
| 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) | 13.0 | -23.57 | -18.39 | 22.42 | -2.27 | 3.37 | 7.19 | -9.79 | -18.85 | 0 | 0 | 0 | 47.89 | -7.69 | -3.53 | 4.05 | -29.44 | 9.76 | 35.47 | -17.28 | -8.42 | 17.83 | -16.55 | -10.7 | 54.03 | -0.73 | 2.7 | 21.44 | 1.08 | 6.09 | 56.98 | -5.52 | 2.15 | 0.57 | -3.39 | -5.0 | 34.29 | 0.0 | 0.0 | 10.31 | 0.0 | 11.58 | 2.7 | 0.0 | 75.32 | 30.63 | 15.24 | 43.13 | 43.64 | 10.26 | 35.61 | -1.55 | 5.49 | 10.4 | 29.08 | 16.6 | 47.84 | 0.03 | -0.37 | -14.86 |
| 24Q2 (19) | 17.01 | 5.19 | 32.07 | 22.94 | -3.37 | 21.38 | 7.97 | -4.32 | -9.94 | 0 | 0 | 0 | 51.88 | 1.41 | 8.06 | 5.74 | -8.6 | 110.26 | 42.88 | 8.09 | 21.13 | 21.37 | 6.01 | 15.31 | 54.43 | 1.7 | 0.5 | 21.21 | 3.72 | 4.95 | 60.31 | 8.76 | 10.54 | 0.59 | 9.26 | -7.81 | 34.29 | 0.0 | 0.0 | 10.31 | 11.58 | 11.58 | 2.7 | 75.32 | 75.32 | 26.58 | -11.16 | 50.08 | 39.58 | -2.75 | 38.93 | -1.64 | 9.89 | 39.26 | 24.94 | -11.25 | 66.16 | 0.03 | -12.82 | -13.9 |
| 24Q1 (18) | 16.17 | -12.97 | 24.86 | 23.74 | 5.65 | -1.49 | 8.33 | -3.25 | 7.76 | 0 | 0 | 0 | 51.16 | 6.54 | 8.62 | 6.28 | 151.2 | 212.44 | 39.67 | 14.29 | 18.99 | 20.15 | 11.93 | 16.73 | 53.52 | 1.98 | -4.05 | 20.45 | 1.89 | -1.64 | 55.45 | -3.31 | -0.95 | 0.54 | -5.26 | -12.9 | 34.29 | 0.0 | 0.0 | 9.24 | 0.0 | 11.33 | 1.54 | 0.0 | -55.23 | 29.92 | 26.57 | 47.68 | 40.7 | 18.25 | 27.23 | -1.82 | 32.59 | 35.0 | 28.1 | 34.19 | 60.94 | 0.04 | -0.65 | 4.75 |
| 23Q4 (17) | 18.58 | 16.64 | 0.16 | 22.47 | 3.6 | -0.44 | 8.61 | -2.82 | 28.51 | 0 | 0 | 0 | 48.02 | -3.26 | -2.5 | 2.5 | -32.25 | 83.82 | 34.71 | -10.38 | 0.55 | 18.01 | -9.81 | 0.19 | 52.48 | -0.25 | -12.26 | 20.07 | -0.69 | -3.97 | 57.35 | 2.81 | -12.07 | 0.57 | -5.0 | -18.57 | 34.29 | 0.0 | 0.0 | 9.24 | 0.0 | 11.33 | 1.54 | 0.0 | -55.23 | 23.64 | 10.47 | 29.61 | 34.42 | 6.96 | 14.81 | -2.7 | -56.07 | -75.32 | 20.94 | 6.46 | 25.39 | 0.04 | -1.35 | 0.84 |
| 23Q3 (16) | 15.93 | 23.68 | -5.18 | 21.69 | 14.76 | -25.82 | 8.86 | 0.11 | 56.26 | 0 | 0 | 0 | 49.64 | 3.4 | 6.32 | 3.69 | 35.16 | 23.83 | 38.73 | 9.41 | 10.53 | 19.96 | 7.74 | 5.91 | 52.61 | -2.86 | -20.36 | 20.21 | 0.0 | -1.8 | 55.78 | 2.24 | -9.86 | 0.6 | -6.25 | -6.25 | 34.29 | 0.0 | 0.0 | 9.24 | 0.0 | 11.33 | 1.54 | 0.0 | -55.23 | 21.4 | 20.84 | 28.53 | 32.18 | 12.95 | 13.39 | -1.73 | 35.93 | -51.75 | 19.67 | 31.05 | 26.82 | 0.04 | 0.76 | 3.64 |
| 23Q2 (15) | 12.88 | -0.54 | 40.46 | 18.9 | -21.58 | -45.44 | 8.85 | 14.49 | 136.63 | 0 | 0 | 0 | 48.01 | 1.93 | -4.1 | 2.73 | 35.82 | 21.88 | 35.4 | 6.18 | -4.17 | 18.53 | 7.32 | -9.5 | 54.16 | -2.9 | -6.25 | 20.21 | -2.79 | 0.45 | 54.56 | -2.54 | -0.29 | 0.64 | 3.23 | -3.03 | 34.29 | 0.0 | 0.0 | 9.24 | 11.33 | 11.33 | 1.54 | -55.23 | -55.23 | 17.71 | -12.59 | 29.55 | 28.49 | -10.94 | 12.17 | -2.7 | 3.57 | -10.66 | 15.01 | -14.03 | 33.66 | 0.04 | 6.07 | 6.84 |
| 23Q1 (14) | 12.95 | -30.19 | 16.14 | 24.1 | 6.78 | -24.24 | 7.73 | 15.37 | 193.92 | 0 | 0 | 0 | 47.1 | -4.37 | 2.24 | 2.01 | 47.79 | -26.91 | 33.34 | -3.42 | -2.6 | 17.27 | -3.93 | -13.17 | 55.78 | -6.74 | -2.58 | 20.79 | -0.53 | 2.01 | 55.98 | -14.17 | -4.57 | 0.62 | -11.43 | -4.62 | 34.29 | 0.0 | 0.0 | 8.3 | 0.0 | 2.6 | 3.44 | 0.0 | 18.62 | 20.26 | 11.07 | 43.79 | 31.99 | 6.7 | 27.55 | -2.8 | -81.82 | -13.82 | 17.46 | 4.55 | 50.13 | 0.03 | -4.36 | -11.49 |
| 22Q4 (13) | 18.55 | 10.42 | 106.34 | 22.57 | -22.81 | 18.17 | 6.7 | 18.17 | 343.71 | 0 | 0 | 0 | 49.25 | 5.48 | 14.35 | 1.36 | -54.36 | 11.48 | 34.52 | -1.48 | 24.17 | 17.97 | -4.65 | 7.16 | 59.81 | -9.46 | 7.21 | 20.9 | 1.55 | 6.31 | 65.22 | 5.4 | 4.91 | 0.7 | 9.38 | -2.78 | 34.29 | 0.0 | 0.0 | 8.3 | 0.0 | 2.6 | 3.44 | 0.0 | 18.62 | 18.24 | 9.55 | 60.85 | 29.98 | 5.64 | 34.26 | -1.54 | -35.09 | 55.23 | 16.7 | 7.67 | 111.39 | 0.04 | 1.4 | -3.85 |
| 22Q3 (12) | 16.8 | 83.21 | 85.84 | 29.24 | -15.59 | 38.05 | 5.67 | 51.6 | 316.91 | 0 | 0 | 0 | 46.69 | -6.73 | 13.24 | 2.98 | 33.04 | 4866.67 | 35.04 | -5.14 | 25.41 | 18.85 | -7.93 | 8.35 | 66.06 | 14.35 | 22.63 | 20.58 | 2.29 | 7.02 | 61.88 | 13.08 | 1.38 | 0.64 | -3.03 | -13.51 | 34.29 | 0.0 | 0.0 | 8.3 | 0.0 | 2.6 | 3.44 | 0.0 | 18.62 | 16.65 | 21.8 | 67.17 | 28.38 | 11.73 | 35.47 | -1.14 | 53.28 | 68.25 | 15.51 | 38.11 | 143.49 | 0.03 | 3.87 | -4.2 |
| 22Q2 (11) | 9.17 | -17.76 | -9.92 | 34.64 | 8.9 | 67.83 | 3.74 | 42.21 | 58.47 | 0 | 0 | 0 | 50.06 | 8.66 | 19.85 | 2.24 | -18.55 | 1823.08 | 36.94 | 7.92 | 30.81 | 20.47 | 2.96 | 14.26 | 57.77 | 0.89 | 17.54 | 20.12 | -1.28 | 0.1 | 54.72 | -6.72 | -27.42 | 0.66 | 1.54 | -17.5 | 34.29 | 0.0 | 9.59 | 8.3 | 2.6 | 6.0 | 3.44 | 18.62 | 37.05 | 13.67 | -2.98 | 10.06 | 25.4 | 1.28 | 11.55 | -2.44 | 0.81 | 21.29 | 11.23 | -3.44 | 20.49 | 0.03 | -12.13 | -20.48 |
| 22Q1 (10) | 11.15 | 24.03 | 33.21 | 31.81 | 66.54 | 57.79 | 2.63 | 74.17 | 12.88 | 0 | 0 | 0 | 46.07 | 6.97 | 16.07 | 2.75 | 125.41 | 252.56 | 34.23 | 23.13 | 12.93 | 19.88 | 18.57 | -4.51 | 57.26 | 2.63 | 25.43 | 20.38 | 3.66 | 0.44 | 58.66 | -5.65 | -22.68 | 0.65 | -9.72 | -22.62 | 34.29 | 0.0 | 9.59 | 8.09 | 0.0 | 3.32 | 2.9 | 0.0 | 15.54 | 14.09 | 24.25 | 12.36 | 25.08 | 12.32 | 9.62 | -2.46 | 28.49 | -6.49 | 11.63 | 47.22 | 13.69 | 0.04 | 3.9 | -11.26 |
| 21Q4 (9) | 8.99 | -0.55 | -9.19 | 19.1 | -9.82 | 55.28 | 1.51 | 11.03 | -35.47 | 0 | 0 | 0 | 43.07 | 4.46 | 13.61 | 1.22 | 1933.33 | 3.39 | 27.8 | -0.5 | 9.06 | 16.77 | -3.6 | -4.95 | 55.79 | 3.56 | 27.03 | 19.66 | 2.24 | -0.91 | 62.17 | 1.85 | -20.03 | 0.72 | -2.7 | -20.88 | 34.29 | 0.0 | 9.59 | 8.09 | 0.0 | 3.32 | 2.9 | 0.0 | 15.54 | 11.34 | 13.86 | -3.57 | 22.33 | 6.59 | 1.0 | -3.44 | 4.18 | -18.62 | 7.9 | 24.02 | -10.84 | 0.04 | 1.03 | -12.0 |
| 21Q3 (8) | 9.04 | -11.2 | 1.8 | 21.18 | 2.62 | -19.89 | 1.36 | -42.37 | -39.01 | 0 | 0 | 0 | 41.23 | -1.29 | 7.82 | 0.06 | 146.15 | -93.18 | 27.94 | -1.06 | 12.75 | 17.40 | -2.9 | 4.12 | 53.87 | 9.6 | 27.35 | 19.23 | -4.33 | 1.32 | 61.04 | -19.03 | -11.75 | 0.74 | -7.5 | -21.28 | 34.29 | 9.59 | 9.59 | 8.09 | 3.32 | 3.32 | 2.9 | 15.54 | 15.54 | 9.96 | -19.81 | -6.74 | 20.95 | -7.99 | -0.38 | -3.59 | -15.81 | -7.81 | 6.37 | -31.65 | -13.33 | 0.04 | -13.78 | -8.25 |
| 21Q2 (7) | 10.18 | 21.62 | 44.6 | 20.64 | 2.38 | -19.22 | 2.36 | 1.29 | 61.64 | 0 | 0 | 0 | 41.77 | 5.24 | 40.59 | -0.13 | -116.67 | -116.67 | 28.24 | -6.83 | 11.22 | 17.92 | -13.96 | 0 | 49.15 | 7.67 | 8.59 | 20.1 | -0.94 | 8.71 | 75.39 | -0.63 | 3.96 | 0.8 | -4.76 | -21.57 | 31.29 | 0.0 | 0.0 | 7.83 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 12.42 | -0.96 | 26.73 | 22.77 | -0.48 | 13.06 | -3.1 | -34.2 | 13.17 | 9.32 | -8.9 | 49.6 | 0.04 | -1.95 | 31.62 |
| 21Q1 (6) | 8.37 | -15.45 | -8.32 | 20.16 | 63.9 | -20.28 | 2.33 | -0.43 | 73.88 | 0 | 0 | 0 | 39.69 | 4.7 | 2.82 | 0.78 | -33.9 | 25.81 | 30.31 | 18.91 | 2.4 | 20.82 | 18.02 | 0 | 45.65 | 3.94 | -1.6 | 20.29 | 2.27 | 11.0 | 75.87 | -2.41 | 7.68 | 0.84 | -7.69 | -24.32 | 31.29 | 0.0 | 0.0 | 7.83 | 0.0 | 9.66 | 2.51 | 0.0 | 55.9 | 12.54 | 6.63 | -20.83 | 22.88 | 3.48 | -6.95 | -2.31 | 20.34 | 24.51 | 10.23 | 15.46 | -19.95 | 0.04 | 3.02 | 42.64 |
| 20Q4 (5) | 9.9 | 11.49 | 5.54 | 12.3 | -53.48 | -42.12 | 2.34 | 4.93 | 114.68 | 0 | 0 | 0 | 37.91 | -0.86 | -9.22 | 1.18 | 34.09 | 9.26 | 25.49 | 2.87 | -15.32 | 17.65 | 5.61 | 0 | 43.92 | 3.83 | -5.91 | 19.84 | 4.53 | 5.2 | 77.74 | 12.39 | 7.61 | 0.91 | -3.19 | -21.55 | 31.29 | 0.0 | 0.0 | 7.83 | 0.0 | 9.66 | 2.51 | 0.0 | 55.9 | 11.76 | 10.11 | -22.73 | 22.11 | 5.14 | -7.72 | -2.9 | 12.91 | -15.54 | 8.86 | 20.54 | -30.29 | 0.04 | 5.33 | 33.92 |
| 20Q3 (4) | 8.88 | 26.14 | 0.0 | 26.44 | 3.48 | 0.0 | 2.23 | 52.74 | 0.0 | 0 | 0 | 0.0 | 38.24 | 28.71 | 0.0 | 0.88 | 1566.67 | 0.0 | 24.78 | -2.4 | 0.0 | 16.71 | 0 | 0.0 | 42.3 | -6.54 | 0.0 | 18.98 | 2.65 | 0.0 | 69.17 | -4.62 | 0.0 | 0.94 | -7.84 | 0.0 | 31.29 | 0.0 | 0.0 | 7.83 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 10.68 | 8.98 | 0.0 | 21.03 | 4.42 | 0.0 | -3.33 | 6.72 | 0.0 | 7.35 | 17.98 | 0.0 | 0.04 | 23.7 | 0.0 |
