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) | 32.33 | -7.89 | 16.96 | 14.83 | 2.17 | 1256.25 | 0 | 0 | 87.7 | -10.59 | 6.42 | 73.05 | 25.82 | 20.04 | 29.44 | 34.26 | 7.34 | -19.16 | 1.75 | 4.17 | 1.88 | -86.15 | 3.69 | -3.91 | 14.08 | 13.82 | 10.64 | 3.7 | 5.19 | -24.45 | 11.6 | 54.05 | 27.43 | 11.19 | -6.2 | 0 | 5.4 | 130.77 | 0.05 | -19.15 |
| 2022 (9) | 35.1 | 70.39 | 14.77 | 64.84 | 0.16 | -5.88 | 0 | 0 | 98.09 | -3.79 | 3.71 | 47.22 | 21.51 | -43.0 | 21.93 | -40.76 | 9.08 | -29.34 | 1.68 | -2.33 | 13.57 | -0.22 | 3.84 | 1.59 | 12.37 | 0.0 | 10.26 | 2.5 | 6.87 | 8.02 | 7.53 | 7.42 | 24.67 | 5.52 | -5.19 | 0 | 2.34 | 1571.43 | 0.06 | 6.4 |
| 2021 (8) | 20.6 | -14.91 | 8.96 | -52.03 | 0.17 | 0.0 | 0 | 0 | 101.95 | 5.51 | 2.52 | -73.91 | 37.74 | -5.86 | 37.02 | -10.77 | 12.85 | 32.89 | 1.72 | 4.24 | 13.6 | 2328.57 | 3.78 | 5.29 | 12.37 | 0.0 | 10.01 | 10.61 | 6.36 | 0.32 | 7.01 | -39.88 | 23.38 | -13.54 | -6.87 | 0 | 0.14 | -97.36 | 0.05 | -2.57 |
| 2020 (7) | 24.21 | -16.2 | 18.68 | 85.5 | 0.17 | -88.67 | 0 | 0 | 96.63 | 12.6 | 9.66 | 2.55 | 40.09 | 14.84 | 41.49 | 1.99 | 9.67 | 29.45 | 1.65 | -1.79 | 0.56 | 0 | 3.59 | 2.28 | 12.37 | 0.0 | 9.05 | 11.59 | 6.34 | 46.76 | 11.66 | 10.63 | 27.04 | 17.77 | -6.36 | 0 | 5.3 | 26.19 | 0.05 | 37.26 |
| 2019 (6) | 28.89 | 7.76 | 10.07 | 337.83 | 1.5 | 0 | 0 | 0 | 85.82 | -2.58 | 9.42 | 5.84 | 34.91 | 0.52 | 40.68 | 3.18 | 7.47 | 30.59 | 1.68 | 35.48 | 0 | 0 | 3.51 | -9.77 | 12.37 | 0.0 | 8.11 | 12.33 | 4.32 | 14.59 | 10.54 | -0.57 | 22.96 | 6.35 | -6.34 | 0 | 4.2 | -33.12 | 0.04 | 0 |
| 2018 (5) | 26.81 | -22.11 | 2.3 | 0 | 0 | 0 | 0 | 0 | 88.09 | -0.7 | 8.9 | 2.42 | 34.73 | 16.15 | 39.43 | 16.97 | 5.72 | 13.49 | 1.24 | 20.39 | 0 | 0 | 3.89 | 0.26 | 12.37 | -25.03 | 7.22 | 13.7 | 3.77 | 63.2 | 10.6 | -14.59 | 21.59 | 2.52 | -4.32 | 0 | 6.28 | -27.31 | 0.00 | 0 |
| 2017 (4) | 34.42 | 0.26 | 0 | 0 | 0 | 0 | 0 | 0 | 88.71 | -2.92 | 8.69 | -4.4 | 29.9 | -12.11 | 33.71 | -9.47 | 5.04 | -10.95 | 1.03 | 8.42 | 0 | 0 | 3.88 | -1.02 | 16.5 | 7.56 | 6.35 | 16.73 | 2.31 | 0.0 | 12.41 | -7.53 | 21.06 | -0.52 | -3.77 | 0 | 8.64 | -26.59 | 0.00 | 0 |
| 2016 (3) | 34.33 | 18.5 | 0 | 0 | 0 | 0 | 0 | 0 | 91.38 | -3.47 | 9.09 | 14.92 | 34.02 | -15.67 | 37.23 | -12.64 | 5.66 | -1.05 | 0.95 | 33.8 | 6.09 | -22.52 | 3.92 | 1.82 | 15.34 | 2.33 | 5.44 | 16.99 | 2.31 | 0.0 | 13.42 | 13.34 | 21.17 | 12.67 | -1.65 | 0 | 11.77 | -20.04 | 0.00 | 0 |
| 2015 (2) | 28.97 | 6.7 | 0.57 | -94.44 | 0 | 0 | 0 | 0 | 94.66 | -5.93 | 7.91 | -7.59 | 40.34 | -8.73 | 42.62 | -2.98 | 5.72 | -9.35 | 0.71 | 20.34 | 7.86 | 0 | 3.85 | -0.77 | 14.99 | 0.0 | 4.65 | 22.69 | 2.31 | 0.0 | 11.84 | 2.6 | 18.79 | 6.58 | 2.88 | -24.8 | 14.72 | -4.23 | 0.00 | 0 |
| 2014 (1) | 27.15 | 44.34 | 10.26 | 141.98 | 0 | 0 | 0 | 0 | 100.63 | 10.92 | 8.56 | 30.69 | 44.2 | 14.39 | 43.92 | 3.12 | 6.31 | 8.05 | 0.59 | 18.0 | 0 | 0 | 3.88 | 0.78 | 14.99 | 0.0 | 3.79 | 21.09 | 2.31 | 0.0 | 11.54 | 30.1 | 17.63 | 23.2 | 3.83 | 424.66 | 15.37 | 60.1 | 0.00 | 0 |
| 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) | 37.41 | 3.09 | 20.91 | 18.07 | 25.66 | 7.95 | 0.21 | -67.19 | -98.26 | 0 | 0 | 0 | 24.69 | -2.57 | -1.87 | 2.18 | -34.34 | -13.49 | 27.81 | -3.87 | -6.83 | 29.55 | -3.39 | -17.92 | 7.17 | 0.84 | -7.72 | 1.78 | 8.54 | 4.71 | 1.8 | 0.0 | -6.25 | 3.66 | 0.55 | -2.4 | 14.43 | 0.63 | 16.65 | 11.29 | 0.0 | 6.11 | 6.2 | 0.0 | 19.46 | 12.13 | 22.16 | 24.03 | 29.62 | 8.02 | 15.66 | -3.4 | -6.58 | 10.99 | 8.73 | 29.53 | 46.48 | 0.04 | 1.03 | -17.23 |
| 24Q2 (19) | 36.29 | 6.08 | 14.66 | 14.38 | -6.5 | 5.58 | 0.64 | -28.89 | 300.0 | 0 | 0 | 0 | 25.34 | 18.03 | 17.21 | 3.32 | 36.07 | 94.15 | 28.93 | 21.3 | 20.79 | 30.59 | 16.53 | 5.15 | 7.11 | -0.42 | -3.66 | 1.64 | -13.23 | 3.8 | 1.8 | -2.17 | -86.72 | 3.64 | -0.82 | -3.19 | 14.34 | 0.28 | 15.93 | 11.29 | 6.11 | 6.11 | 6.2 | 19.46 | 19.46 | 9.93 | -29.32 | 37.73 | 27.42 | -8.23 | 19.01 | -3.19 | 13.08 | 48.47 | 6.74 | -35.07 | 560.78 | 0.04 | -0.06 | -21.74 |
| 24Q1 (18) | 34.21 | 5.82 | -9.11 | 15.38 | -9.32 | 4.13 | 0.9 | -58.53 | 462.5 | 0 | 0 | 0 | 21.47 | -5.04 | 17.32 | 2.44 | 33.33 | 559.46 | 23.85 | -7.63 | 18.07 | 26.25 | -10.85 | 15.31 | 7.14 | -2.72 | -11.63 | 1.89 | 8.0 | 6.18 | 1.84 | -2.13 | -86.43 | 3.67 | -0.54 | -3.42 | 14.3 | 1.56 | 15.6 | 10.64 | 0.0 | 3.7 | 5.19 | 0.0 | -24.45 | 14.05 | 21.12 | 77.62 | 29.88 | 8.93 | 19.28 | -3.67 | 40.81 | 25.71 | 10.38 | 92.22 | 249.49 | 0.04 | -4.65 | -19.57 |
| 23Q4 (17) | 32.33 | 4.49 | -7.89 | 16.96 | 1.31 | 14.83 | 2.17 | -81.98 | 1256.25 | 0 | 0 | 0 | 22.61 | -10.14 | 26.81 | 1.83 | -27.38 | 553.57 | 25.82 | -13.5 | 20.04 | 29.44 | -18.22 | 34.27 | 7.34 | -5.53 | -19.16 | 1.75 | 2.94 | 4.17 | 1.88 | -2.08 | -86.15 | 3.69 | -1.6 | -3.91 | 14.08 | 13.82 | 13.82 | 10.64 | 0.0 | 3.7 | 5.19 | 0.0 | -24.45 | 11.6 | 18.61 | 54.05 | 27.43 | 7.11 | 11.19 | -6.2 | -62.3 | -19.46 | 5.4 | -9.4 | 130.77 | 0.05 | -14.03 | -19.15 |
| 23Q3 (16) | 30.94 | -2.24 | 3.51 | 16.74 | 22.91 | 20.0 | 12.04 | 7425.0 | 4530.77 | 0 | 0 | 0 | 25.16 | 16.37 | 2.36 | 2.52 | 47.37 | 56.52 | 29.85 | 24.63 | -10.2 | 36.00 | 23.76 | 16.72 | 7.77 | 5.28 | -13.86 | 1.7 | 7.59 | 4.94 | 1.92 | -85.83 | -85.86 | 3.75 | -0.27 | -2.85 | 12.37 | 0.0 | 0.0 | 10.64 | 0.0 | 3.7 | 5.19 | 0.0 | -24.45 | 9.78 | 35.64 | 35.83 | 25.61 | 11.15 | 5.22 | -3.82 | 38.29 | 9.91 | 5.96 | 484.31 | 101.35 | 0.05 | -4.48 | -4.42 |
| 23Q2 (15) | 31.65 | -15.91 | 13.2 | 13.62 | -7.79 | 34.85 | 0.16 | 0.0 | -40.74 | 0 | 0 | 0 | 21.62 | 18.14 | -22.87 | 1.71 | 362.16 | 13.25 | 23.95 | 18.56 | -34.87 | 29.09 | 27.8 | -13.42 | 7.38 | -8.66 | -30.9 | 1.58 | -11.24 | 6.76 | 13.55 | -0.07 | -0.22 | 3.76 | -1.05 | -1.31 | 12.37 | 0.0 | 0.0 | 10.64 | 3.7 | 3.7 | 5.19 | -24.45 | -24.45 | 7.21 | -8.85 | 28.98 | 23.04 | -8.02 | 1.41 | -6.19 | -25.3 | -16.35 | 1.02 | -65.66 | 277.78 | 0.06 | 2.71 | -2.26 |
| 23Q1 (14) | 37.64 | 7.24 | 68.79 | 14.77 | 0.0 | 63.2 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 18.3 | 2.64 | -33.82 | 0.37 | 32.14 | 19.35 | 20.2 | -6.09 | -50.09 | 22.76 | 3.8 | -40.01 | 8.08 | -11.01 | -40.98 | 1.78 | 5.95 | 0.0 | 13.56 | -0.07 | -0.22 | 3.8 | -1.04 | -0.26 | 12.37 | 0.0 | 0.0 | 10.26 | 0.0 | 2.5 | 6.87 | 0.0 | 8.02 | 7.91 | 5.05 | 8.06 | 25.05 | 1.54 | 5.74 | -4.94 | 4.82 | -7.63 | 2.97 | 26.92 | 8.79 | 0.05 | -4.15 | 3.66 |
| 22Q4 (13) | 35.1 | 17.43 | 70.39 | 14.77 | 5.88 | 64.84 | 0.16 | -38.46 | -5.88 | 0 | 0 | 0 | 17.83 | -27.46 | -35.16 | 0.28 | -82.61 | 7.69 | 21.51 | -35.29 | -43.0 | 21.93 | -28.91 | -40.76 | 9.08 | 0.67 | -29.34 | 1.68 | 3.7 | -2.33 | 13.57 | -0.07 | -0.22 | 3.84 | -0.52 | 1.59 | 12.37 | 0.0 | 0.0 | 10.26 | 0.0 | 2.5 | 6.87 | 0.0 | 8.02 | 7.53 | 4.58 | 7.42 | 24.67 | 1.36 | 5.52 | -5.19 | -22.41 | 24.45 | 2.34 | -20.95 | 1571.43 | 0.06 | 1.63 | 6.4 |
| 22Q3 (12) | 29.89 | 6.9 | 22.85 | 13.95 | 38.12 | 12.86 | 0.26 | -3.7 | 73.33 | 0 | 0 | 0 | 24.58 | -12.31 | -6.4 | 1.61 | 6.62 | 114.67 | 33.24 | -9.6 | -8.51 | 30.85 | -8.19 | -14.09 | 9.02 | -15.54 | -20.32 | 1.62 | 9.46 | -5.81 | 13.58 | 0.0 | -0.29 | 3.86 | 1.31 | 7.82 | 12.37 | 0.0 | 0.0 | 10.26 | 0.0 | 2.5 | 6.87 | 0.0 | 8.02 | 7.2 | 28.8 | 6.98 | 24.34 | 7.13 | 5.41 | -4.24 | 20.3 | 42.39 | 2.96 | 996.3 | 569.84 | 0.06 | -2.32 | 2.74 |
| 22Q2 (11) | 27.96 | 25.38 | 24.93 | 10.1 | 11.6 | -49.98 | 0.27 | 58.82 | 50.0 | 0 | 0 | 0 | 28.03 | 1.37 | 11.01 | 1.51 | 387.1 | 504.0 | 36.77 | -9.14 | -0.22 | 33.60 | -11.45 | -8.08 | 10.68 | -21.99 | -4.3 | 1.48 | -16.85 | -2.63 | 13.58 | -0.07 | 1231.37 | 3.81 | 0.0 | 6.72 | 12.37 | 0.0 | 0.0 | 10.26 | 2.5 | 13.37 | 6.87 | 8.02 | 8.36 | 5.59 | -23.63 | -57.56 | 22.72 | -4.09 | -20.45 | -5.32 | -15.9 | 24.96 | 0.27 | -90.11 | -95.56 | 0.06 | 8.93 | 10.0 |
| 22Q1 (10) | 22.3 | 8.25 | -14.59 | 9.05 | 1.0 | -51.78 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 27.65 | 0.55 | 20.53 | 0.31 | 19.23 | -75.4 | 40.47 | 7.23 | 16.19 | 37.94 | 2.5 | 11.52 | 13.69 | 6.54 | 8.74 | 1.78 | 3.49 | 7.23 | 13.59 | -0.07 | 1158.33 | 3.81 | 0.79 | 6.13 | 12.37 | 0.0 | 0.0 | 10.01 | 0.0 | 10.61 | 6.36 | 0.0 | 0.32 | 7.32 | 4.42 | -43.34 | 23.69 | 1.33 | -16.32 | -4.59 | 33.19 | 31.29 | 2.73 | 1850.0 | -56.25 | 0.05 | -1.62 | -1.61 |
| 21Q4 (9) | 20.6 | -15.33 | -14.91 | 8.96 | -27.51 | -52.03 | 0.17 | 13.33 | 0.0 | 0 | 0 | 0 | 27.5 | 4.72 | 2.88 | 0.26 | -65.33 | -87.44 | 37.74 | 3.88 | -5.86 | 37.02 | 3.1 | -10.76 | 12.85 | 13.52 | 32.89 | 1.72 | 0.0 | 4.24 | 13.6 | -0.15 | 2328.57 | 3.78 | 5.59 | 5.29 | 12.37 | 0.0 | 0.0 | 10.01 | 0.0 | 10.61 | 6.36 | 0.0 | 0.32 | 7.01 | 4.16 | -39.88 | 23.38 | 1.26 | -13.54 | -6.87 | 6.66 | -8.02 | 0.14 | 122.22 | -97.36 | 0.05 | -1.87 | -2.57 |
| 21Q3 (8) | 24.33 | 8.71 | 5.46 | 12.36 | -38.78 | -13.63 | 0.15 | -16.67 | 0 | 0 | 0 | 0 | 26.26 | 4.0 | 1.39 | 0.75 | 200.0 | -71.37 | 36.33 | -1.41 | -0.44 | 35.91 | -1.76 | -9.11 | 11.32 | 1.43 | 50.93 | 1.72 | 13.16 | 3.61 | 13.62 | 1235.29 | 0 | 3.58 | 0.28 | 1.13 | 12.37 | 0.0 | 0.0 | 10.01 | 10.61 | 10.61 | 6.36 | 0.32 | 0.32 | 6.73 | -48.9 | -29.82 | 23.09 | -19.15 | -7.57 | -7.36 | -3.81 | -0.68 | -0.63 | -110.36 | -127.63 | 0.05 | 4.59 | 37.6 |
| 21Q2 (7) | 22.38 | -14.29 | -12.85 | 20.19 | 7.57 | 40.6 | 0.18 | 12.5 | 0 | 0 | 0 | 0 | 25.25 | 10.07 | -5.78 | 0.25 | -80.16 | -93.15 | 36.85 | 5.8 | -0.78 | 36.55 | 7.43 | 0 | 11.16 | -11.36 | 49.4 | 1.52 | -8.43 | -8.43 | 1.02 | -5.56 | 0 | 3.57 | -0.56 | 2.0 | 12.37 | 0.0 | 0.0 | 9.05 | 0.0 | 0.0 | 6.34 | 0.0 | 0.0 | 13.17 | 1.93 | 88.68 | 28.56 | 0.88 | 27.73 | -7.09 | -6.14 | 12.14 | 6.08 | -2.56 | 657.8 | 0.05 | -2.57 | 23.44 |
| 21Q1 (6) | 26.11 | 7.85 | -17.37 | 18.77 | 0.48 | 31.08 | 0.16 | -5.88 | 0 | 0 | 0 | 0 | 22.94 | -14.18 | 33.29 | 1.26 | -39.13 | -5.26 | 34.83 | -13.12 | 25.6 | 34.02 | -17.98 | 0 | 12.59 | 30.2 | 70.83 | 1.66 | 0.61 | -2.92 | 1.08 | 92.86 | 0 | 3.59 | 0.0 | 2.87 | 12.37 | 0.0 | 0.0 | 9.05 | 0.0 | 11.59 | 6.34 | 0.0 | 46.76 | 12.92 | 10.81 | 8.85 | 28.31 | 4.7 | 16.55 | -6.68 | -5.03 | 2.91 | 6.24 | 17.74 | 25.05 | 0.05 | -2.57 | 34.42 |
| 20Q4 (5) | 24.21 | 4.94 | -16.2 | 18.68 | 30.54 | 85.5 | 0.17 | 0 | -88.67 | 0 | 0 | 0 | 26.73 | 3.2 | 19.01 | 2.07 | -20.99 | -12.29 | 40.09 | 9.87 | 14.84 | 41.48 | 5.01 | 0 | 9.67 | 28.93 | 29.45 | 1.65 | -0.6 | -1.79 | 0.56 | 0 | 0 | 3.59 | 1.41 | 2.28 | 12.37 | 0.0 | 0.0 | 9.05 | 0.0 | 11.59 | 6.34 | 0.0 | 46.76 | 11.66 | 21.58 | 10.63 | 27.04 | 8.25 | 17.77 | -6.36 | 13.0 | -0.32 | 5.3 | 132.46 | 26.19 | 0.05 | 38.59 | 37.26 |
| 20Q3 (4) | 23.07 | -10.16 | 0.0 | 14.31 | -0.35 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 25.9 | -3.36 | 0.0 | 2.62 | -28.22 | 0.0 | 36.49 | -1.75 | 0.0 | 39.50 | 0 | 0.0 | 7.5 | 0.4 | 0.0 | 1.66 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.54 | 1.14 | 0.0 | 12.37 | 0.0 | 0.0 | 9.05 | 0.0 | 0.0 | 6.34 | 0.0 | 0.0 | 9.59 | 37.39 | 0.0 | 24.98 | 11.72 | 0.0 | -7.31 | 9.42 | 0.0 | 2.28 | 309.17 | 0.0 | 0.04 | -6.17 | 0.0 |
