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) | 28.45 | -6.63 | 3.93 | -72.67 | 1.33 | -12.5 | 0 | 0 | 75.58 | 5.0 | 2.53 | -48.47 | 15.04 | -25.87 | 19.90 | -29.41 | 12.54 | -21.53 | 1.11 | 8.82 | 7.24 | 17.92 | 15.9 | -3.64 | 6.65 | 0.0 | 7.31 | 0.0 | 2.02 | -38.04 | 21.25 | 0.33 | 30.58 | -3.69 | -2.66 | 0 | 18.59 | -3.03 | 0.38 | 3.04 |
| 2022 (9) | 30.47 | 15.68 | 14.38 | 51.85 | 1.52 | 137.5 | 0 | 0 | 71.98 | -6.76 | 4.91 | -6.48 | 20.29 | 102.29 | 28.19 | 116.96 | 15.98 | 0.63 | 1.02 | 3.03 | 6.14 | 155.83 | 16.5 | 4242.11 | 6.65 | 9.92 | 7.31 | 0.0 | 3.26 | 10.51 | 21.18 | -4.29 | 31.75 | -1.98 | -2.01 | 0 | 19.17 | 1.59 | 0.37 | 2591.84 |
| 2021 (8) | 26.34 | -3.45 | 9.47 | 74.72 | 0.64 | -3.03 | 0 | 0 | 77.2 | 10.82 | 5.25 | -36.97 | 10.03 | -17.45 | 12.99 | -25.51 | 15.88 | 21.13 | 0.99 | 70.69 | 2.4 | -21.05 | 0.38 | -7.32 | 6.05 | 0.0 | 7.31 | 0.0 | 2.95 | 39.81 | 22.13 | -5.35 | 32.39 | -1.25 | -3.26 | 0 | 18.87 | -7.64 | 0.01 | -4.08 |
| 2020 (7) | 27.28 | 12.36 | 5.42 | 86.9 | 0.66 | 65.0 | 0 | 0 | 69.66 | 17.35 | 8.33 | 23.22 | 12.15 | 21.14 | 17.44 | 3.23 | 13.11 | 128.4 | 0.58 | -61.07 | 3.04 | 280.0 | 0.41 | 5.13 | 6.05 | 0.0 | 7.31 | 0.0 | 2.11 | 29.45 | 23.38 | 11.92 | 32.8 | 9.96 | -2.95 | 0 | 20.43 | 8.79 | 0.01 | 62.95 |
| 2019 (6) | 24.28 | -19.68 | 2.9 | 31.82 | 0.4 | 0.0 | 0 | 0 | 59.36 | -11.0 | 6.76 | -26.84 | 10.03 | -4.02 | 16.90 | 7.85 | 5.74 | -6.51 | 1.49 | 22.13 | 0.8 | -33.33 | 0.39 | 0.0 | 6.05 | 0.0 | 7.31 | 0.0 | 1.63 | -7.91 | 20.89 | 1.06 | 29.83 | 0.27 | -2.11 | 0 | 18.78 | -1.37 | 0.01 | -5.83 |
| 2018 (5) | 30.23 | -2.36 | 2.2 | -67.31 | 0.4 | 0 | 0 | 0 | 66.7 | 11.28 | 9.24 | 76.0 | 10.45 | -20.29 | 15.67 | -28.37 | 6.14 | 57.44 | 1.22 | -3.17 | 1.2 | -25.0 | 0.39 | -13.33 | 6.05 | -0.17 | 7.31 | 0.0 | 1.77 | 293.33 | 20.67 | 14.96 | 29.75 | 15.62 | -1.63 | 0 | 19.04 | 17.46 | 0.01 | 8.14 |
| 2017 (4) | 30.96 | 30.47 | 6.73 | 116.4 | 0 | 0 | 0 | 0 | 59.94 | -0.75 | 5.25 | -38.31 | 13.11 | -7.02 | 21.87 | -6.32 | 3.9 | -15.4 | 1.26 | 8.62 | 1.6 | 0 | 0.45 | 9.76 | 6.06 | 0.0 | 7.31 | 13.33 | 0.45 | 0 | 17.98 | -8.36 | 25.73 | -1.3 | -1.77 | 0 | 16.21 | -15.44 | 0.01 | 23.02 |
| 2016 (3) | 23.73 | 3.26 | 3.11 | 35.22 | 0 | 0 | 0 | 0 | 60.39 | 0.37 | 8.51 | -0.93 | 14.1 | 12.62 | 23.35 | 12.21 | 4.61 | -1.71 | 1.16 | 0 | 0 | 0 | 0.41 | 10.81 | 6.06 | 0.0 | 6.45 | 15.18 | 0 | 0 | 19.62 | 10.66 | 26.07 | 11.79 | -0.45 | 0 | 19.17 | 6.98 | 0.01 | -7.47 |
| 2015 (2) | 22.98 | 44.8 | 2.3 | 0 | 0 | 0 | 0 | 0 | 60.17 | -3.67 | 8.59 | 3.62 | 12.52 | -12.02 | 20.81 | -8.67 | 4.69 | -11.01 | 0 | 0 | 0 | 0 | 0.37 | 23.33 | 6.06 | 0.0 | 5.6 | 17.4 | 0 | 0 | 17.73 | 14.46 | 23.32 | 14.93 | 0.19 | -9.52 | 17.92 | 14.14 | 0.01 | -12.11 |
| 2014 (1) | 15.87 | -26.66 | 0 | 0 | 0 | 0 | 0 | 0 | 62.46 | 12.44 | 8.29 | 17.09 | 14.23 | 19.38 | 22.78 | 6.17 | 5.27 | -3.48 | 0 | 0 | 0 | 0 | 0.3 | 50.0 | 6.06 | 0.0 | 4.77 | 17.49 | 0.03 | -95.89 | 15.49 | 24.32 | 20.29 | 17.56 | 0.21 | 0 | 15.7 | 26.31 | 0.01 | -12.97 |
| 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) | 18.49 | -25.71 | -23.44 | 9.5 | 104.3 | 75.93 | 1.08 | 0.0 | -25.52 | 0 | 0 | 0 | 24.43 | 18.42 | 15.24 | 1.36 | -0.73 | 22.52 | 20.97 | 19.28 | 15.98 | 25.61 | 14.58 | 7.3 | 14.67 | -4.86 | 16.52 | 1.12 | 1.82 | -0.88 | 6.43 | -4.03 | 10.86 | 15.47 | -0.77 | -3.73 | 6.65 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.66 | 0.0 | 31.68 | 21.32 | 5.86 | 2.35 | 31.29 | 3.92 | 3.75 | -2.03 | 8.56 | -23.78 | 19.29 | 7.65 | 0.52 | 0.38 | 0.21 | 2.7 |
| 24Q2 (19) | 24.89 | -16.64 | -8.83 | 4.65 | -4.71 | -17.26 | 1.08 | -10.0 | -31.65 | 0 | 0 | 0 | 20.63 | 14.29 | 8.24 | 1.37 | 44.21 | 45.74 | 17.58 | 22.34 | 13.64 | 22.36 | 19.9 | -1.03 | 15.42 | 18.34 | 18.98 | 1.1 | -0.9 | 6.8 | 6.7 | -3.87 | 18.58 | 15.59 | -1.02 | -3.71 | 6.65 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.66 | 31.68 | 31.68 | 20.14 | -9.28 | 2.13 | 30.11 | -4.5 | 3.65 | -2.22 | -6.73 | -14.43 | 17.92 | -10.93 | 0.79 | 0.38 | -0.68 | 4.33 |
| 24Q1 (18) | 29.86 | 4.96 | -8.66 | 4.88 | 24.17 | -55.52 | 1.2 | -9.77 | -22.08 | 0 | 0 | 0 | 18.05 | -3.78 | 9.0 | 0.95 | 150.0 | 850.0 | 14.37 | -4.45 | 14.05 | 18.65 | -6.3 | 1.65 | 13.03 | 3.91 | -12.96 | 1.11 | 0.0 | 7.77 | 6.97 | -3.73 | 19.35 | 15.75 | -0.94 | -3.67 | 6.65 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.02 | 0.0 | -38.04 | 22.2 | 4.47 | 4.72 | 31.53 | 3.11 | -0.76 | -2.08 | 21.8 | -0.97 | 20.12 | 8.23 | 5.12 | 0.39 | 1.57 | 3.53 |
| 23Q4 (17) | 28.45 | 17.81 | -6.63 | 3.93 | -27.22 | -72.67 | 1.33 | -8.28 | -12.5 | 0 | 0 | 0 | 18.76 | -11.51 | -0.85 | 0.38 | -65.77 | 850.0 | 15.04 | -16.81 | -25.87 | 19.90 | -16.64 | -29.4 | 12.54 | -0.4 | -21.53 | 1.11 | -1.77 | 8.82 | 7.24 | 24.83 | 17.92 | 15.9 | -1.06 | -3.64 | 6.65 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.02 | 0.0 | -38.04 | 21.25 | 2.02 | 0.33 | 30.58 | 1.39 | -3.69 | -2.66 | -62.2 | -32.34 | 18.59 | -3.13 | -3.03 | 0.38 | 1.59 | 3.04 |
| 23Q3 (16) | 24.15 | -11.54 | -15.44 | 5.4 | -3.91 | -73.8 | 1.45 | -8.23 | 2.11 | 0 | 0 | 0 | 21.2 | 11.23 | 51.97 | 1.11 | 18.09 | -10.48 | 18.08 | 16.87 | -26.86 | 23.87 | 5.68 | -35.94 | 12.59 | -2.85 | -29.39 | 1.13 | 9.71 | 8.65 | 5.8 | 2.65 | -2.36 | 16.07 | -0.74 | -3.25 | 6.65 | 0.0 | 9.92 | 7.31 | 0.0 | 0.0 | 2.02 | 0.0 | -38.04 | 20.83 | 5.63 | -3.34 | 30.16 | 3.82 | -6.1 | -1.64 | 15.46 | -10.81 | 19.19 | 7.93 | -4.38 | 0.37 | 1.8 | -4.55 |
| 23Q2 (15) | 27.3 | -16.49 | 92.93 | 5.62 | -48.77 | -62.81 | 1.58 | 2.6 | 558.33 | 0 | 0 | 0 | 19.06 | 15.1 | -1.04 | 0.94 | 840.0 | -53.92 | 15.47 | 22.78 | -16.24 | 22.59 | 23.14 | -16.46 | 12.96 | -13.43 | 32.52 | 1.03 | 0.0 | 1.98 | 5.65 | -3.25 | 147.81 | 16.19 | -0.98 | 4275.68 | 6.65 | 0.0 | 9.92 | 7.31 | 0.0 | 0.0 | 2.02 | -38.04 | -38.04 | 19.72 | -6.98 | -2.9 | 29.05 | -8.56 | -5.93 | -1.94 | 5.83 | 15.28 | 17.78 | -7.11 | -1.33 | 0.37 | -1.44 | 3004.17 |
| 23Q1 (14) | 32.69 | 7.29 | 51.62 | 10.97 | -23.71 | 11.26 | 1.54 | 1.32 | 541.67 | 0 | 0 | 0 | 16.56 | -12.47 | -16.62 | 0.1 | 150.0 | -93.71 | 12.6 | -37.9 | -14.52 | 18.34 | -34.92 | -10.88 | 14.97 | -6.32 | 13.07 | 1.03 | 0.98 | 1.98 | 5.84 | -4.89 | 149.57 | 16.35 | -0.91 | 4441.67 | 6.65 | 0.0 | 9.92 | 7.31 | 0.0 | 0.0 | 3.26 | 0.0 | 10.51 | 21.2 | 0.09 | -10.62 | 31.77 | 0.06 | -6.5 | -2.06 | -2.49 | 19.53 | 19.14 | -0.16 | -9.55 | 0.37 | 1.1 | 2666.42 |
| 22Q4 (13) | 30.47 | 6.69 | 15.68 | 14.38 | -30.23 | 51.85 | 1.52 | 7.04 | 137.5 | 0 | 0 | 0 | 18.92 | 35.63 | 42.58 | 0.04 | -96.77 | 116.67 | 20.29 | -17.92 | 102.29 | 28.18 | -24.36 | 116.93 | 15.98 | -10.38 | 0.63 | 1.02 | -1.92 | 3.03 | 6.14 | 3.37 | 155.83 | 16.5 | -0.66 | 4242.11 | 6.65 | 9.92 | 9.92 | 7.31 | 0.0 | 0.0 | 3.26 | 0.0 | 10.51 | 21.18 | -1.72 | -4.29 | 31.75 | -1.15 | -1.98 | -2.01 | -35.81 | 38.34 | 19.17 | -4.48 | 1.59 | 0.37 | -5.9 | 2591.84 |
| 22Q3 (12) | 28.56 | 101.84 | 11.09 | 20.61 | 36.4 | 104.46 | 1.42 | 491.67 | 121.88 | 0 | 0 | 0 | 13.95 | -27.57 | -12.37 | 1.24 | -39.22 | 1140.0 | 24.72 | 33.84 | 159.94 | 37.26 | 37.81 | 226.12 | 17.83 | 82.31 | 23.82 | 1.04 | 2.97 | 85.71 | 5.94 | 160.53 | 132.03 | 16.61 | 4389.19 | 4513.89 | 6.05 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 3.26 | 0.0 | 10.51 | 21.55 | 6.11 | -3.28 | 32.12 | 4.02 | -1.29 | -1.48 | 35.37 | 53.02 | 20.07 | 11.38 | 4.91 | 0.39 | 3210.71 | 2954.69 |
| 22Q2 (11) | 14.15 | -34.37 | -34.16 | 15.11 | 53.25 | 237.28 | 0.24 | 0.0 | -63.08 | 0 | 0 | 0 | 19.26 | -3.02 | -14.63 | 2.04 | 28.3 | -3.32 | 18.47 | 25.31 | 4.88 | 27.04 | 31.36 | 37.93 | 9.78 | -26.13 | -35.74 | 1.01 | 0.0 | 80.36 | 2.28 | -2.56 | -16.18 | 0.37 | 2.78 | -2.63 | 6.05 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 3.26 | 10.51 | 54.5 | 20.31 | -14.38 | -29.41 | 30.88 | -9.12 | -19.14 | -2.29 | 10.55 | 31.23 | 18.02 | -14.84 | -29.17 | 0.01 | -12.17 | 10.95 |
| 22Q1 (10) | 21.56 | -18.15 | -10.72 | 9.86 | 4.12 | 54.55 | 0.24 | -62.5 | -63.64 | 0 | 0 | 0 | 19.86 | 49.66 | -21.96 | 1.59 | 762.5 | -51.52 | 14.74 | 46.96 | -17.79 | 20.58 | 58.43 | -4.23 | 13.24 | -16.62 | 7.38 | 1.01 | 2.02 | 68.33 | 2.34 | -2.5 | -18.75 | 0.36 | -5.26 | -7.69 | 6.05 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.95 | 0.0 | 39.81 | 23.72 | 7.18 | -11.03 | 33.98 | 4.91 | -5.82 | -2.56 | 21.47 | 13.22 | 21.16 | 12.14 | -10.75 | 0.01 | -1.63 | 0.51 |
| 21Q4 (9) | 26.34 | 2.45 | -3.45 | 9.47 | -6.05 | 74.72 | 0.64 | 0.0 | -3.03 | 0 | 0 | 0 | 13.27 | -16.65 | -31.24 | -0.24 | -340.0 | -111.16 | 10.03 | 5.47 | -17.45 | 12.99 | 13.71 | -25.51 | 15.88 | 10.28 | 21.13 | 0.99 | 76.79 | 70.69 | 2.4 | -6.25 | -21.05 | 0.38 | 5.56 | -7.32 | 6.05 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.95 | 0.0 | 39.81 | 22.13 | -0.67 | -5.35 | 32.39 | -0.46 | -1.25 | -3.26 | -3.49 | -10.51 | 18.87 | -1.36 | -7.64 | 0.01 | 6.78 | -4.08 |
| 21Q3 (8) | 25.71 | 19.64 | -6.03 | 10.08 | 125.0 | 39.61 | 0.64 | -1.54 | 10.34 | 0 | 0 | 0 | 15.92 | -29.43 | -29.31 | 0.1 | -95.26 | -96.83 | 9.51 | -46.0 | -41.08 | 11.43 | -41.71 | -55.39 | 14.4 | -5.39 | 61.43 | 0.56 | 0.0 | -54.47 | 2.56 | -5.88 | -20.74 | 0.36 | -5.26 | -10.0 | 6.05 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.95 | 39.81 | 39.81 | 22.28 | -22.56 | 4.8 | 32.54 | -14.79 | 6.06 | -3.15 | 5.41 | -14.13 | 19.13 | -24.8 | 3.41 | 0.01 | 20.25 | -7.23 |
| 21Q2 (7) | 21.49 | -11.01 | -2.18 | 4.48 | -29.78 | 198.67 | 0.65 | -1.52 | 62.5 | 0 | 0 | 0 | 22.56 | -11.36 | 39.69 | 2.11 | -35.67 | 14.05 | 17.61 | -1.78 | 31.42 | 19.60 | -8.79 | 0 | 15.22 | 23.44 | 82.49 | 0.56 | -6.67 | -54.47 | 2.72 | -5.56 | 331.75 | 0.38 | -2.56 | -11.63 | 6.05 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.11 | 0.0 | 0.0 | 28.77 | 7.91 | 58.86 | 38.19 | 5.85 | 38.72 | -3.33 | -12.88 | -30.08 | 25.44 | 7.3 | 63.6 | 0.01 | -20.44 | -48.13 |
| 21Q1 (6) | 24.15 | -11.47 | 7.14 | 6.38 | 17.71 | 538.0 | 0.66 | 0.0 | 65.0 | 0 | 0 | 0 | 25.45 | 31.87 | 117.71 | 3.28 | 52.56 | 177.97 | 17.93 | 47.57 | 85.04 | 21.49 | 23.23 | 0 | 12.33 | -5.95 | 105.5 | 0.6 | 3.45 | -59.46 | 2.88 | -5.26 | 311.43 | 0.39 | -4.88 | -13.33 | 6.05 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.11 | 0.0 | 29.45 | 26.66 | 14.03 | 20.8 | 36.08 | 10.0 | 16.35 | -2.95 | 0.0 | -20.9 | 23.71 | 16.05 | 20.78 | 0.01 | -6.11 | 48.71 |
| 20Q4 (5) | 27.28 | -0.29 | 12.36 | 5.42 | -24.93 | 86.9 | 0.66 | 13.79 | 65.0 | 0 | 0 | 0 | 19.3 | -14.3 | 52.45 | 2.15 | -31.75 | 85.34 | 12.15 | -24.72 | 21.14 | 17.44 | -31.9 | 0 | 13.11 | 46.97 | 128.4 | 0.58 | -52.85 | -61.07 | 3.04 | -5.88 | 280.0 | 0.41 | 2.5 | 5.13 | 6.05 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.11 | 0.0 | 29.45 | 23.38 | 9.97 | 11.92 | 32.8 | 6.91 | 9.96 | -2.95 | -6.88 | -39.81 | 20.43 | 10.43 | 8.79 | 0.01 | 3.27 | 62.95 |
| 20Q3 (4) | 27.36 | 24.53 | 0.0 | 7.22 | 381.33 | 0.0 | 0.58 | 45.0 | 0.0 | 0 | 0 | 0.0 | 22.52 | 39.44 | 0.0 | 3.15 | 70.27 | 0.0 | 16.14 | 20.45 | 0.0 | 25.61 | 0 | 0.0 | 8.92 | 6.95 | 0.0 | 1.23 | 0.0 | 0.0 | 3.23 | 412.7 | 0.0 | 0.4 | -6.98 | 0.0 | 6.05 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 2.11 | 0.0 | 0.0 | 21.26 | 17.39 | 0.0 | 30.68 | 11.44 | 0.0 | -2.76 | -7.81 | 0.0 | 18.5 | 18.97 | 0.0 | 0.01 | -32.76 | 0.0 |
