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) | 18.2 | -33.14 | 28.13 | -26.42 | 6.65 | 313.04 | 0 | 0 | 53.19 | -16.7 | 7.13 | 0.71 | 11.61 | -43.89 | 21.83 | -32.64 | 35.67 | -4.63 | 3.02 | 0.0 | 2.74 | -66.3 | 1.61 | 1.9 | 11.04 | 0.0 | 8.43 | 10.2 | 1.89 | 0.0 | 31.77 | 9.82 | 42.09 | 9.41 | -1.04 | 0 | 30.73 | 8.51 | 0.23 | -3.75 |
| 2022 (9) | 27.22 | 69.38 | 38.23 | 68.27 | 1.61 | -67.61 | 0 | 0 | 63.85 | -5.06 | 7.08 | 94.51 | 20.69 | 16.5 | 32.40 | 22.7 | 37.4 | 13.71 | 3.02 | 0.0 | 8.13 | 386.83 | 1.58 | -3.07 | 11.04 | 0.0 | 7.65 | 7.29 | 1.89 | 0.0 | 28.93 | 18.71 | 38.47 | 15.21 | -0.61 | 0 | 28.32 | 4.12 | 0.24 | 2.06 |
| 2021 (8) | 16.07 | 8.43 | 22.72 | 16.75 | 4.97 | -24.35 | 0 | 0 | 67.25 | 29.2 | 3.64 | -24.95 | 17.76 | 7.96 | 26.41 | -16.44 | 32.89 | 9.45 | 3.02 | 4.5 | 1.67 | 227.45 | 1.63 | 3.82 | 11.04 | 0.0 | 7.13 | 7.54 | 1.89 | 0.0 | 24.37 | 8.17 | 33.39 | 7.54 | 2.83 | 4.43 | 27.2 | 7.77 | 0.23 | -6.71 |
| 2020 (7) | 14.82 | -33.54 | 19.46 | -27.47 | 6.57 | 2.34 | 0 | 0 | 52.05 | -15.02 | 4.85 | 80.97 | 16.45 | 2.81 | 31.60 | 20.98 | 30.05 | -14.87 | 2.89 | -0.34 | 0.51 | -90.71 | 1.57 | -1.88 | 11.04 | 0.0 | 6.63 | 4.41 | 1.89 | 0.0 | 22.53 | 12.59 | 31.05 | 9.91 | 2.71 | 103.76 | 25.24 | 18.28 | 0.25 | 1.97 |
| 2019 (6) | 22.3 | 14.89 | 26.83 | -15.47 | 6.42 | -3.02 | 0 | 0 | 61.25 | -26.93 | 2.68 | -55.11 | 16.0 | -36.76 | 26.12 | -13.46 | 35.3 | -19.17 | 2.9 | -0.34 | 5.49 | -22.89 | 1.6 | -1.84 | 11.04 | 0.0 | 6.35 | 10.43 | 1.89 | 0.0 | 20.01 | -5.12 | 28.25 | -1.7 | 1.33 | 2560.0 | 21.34 | 0.95 | 0.24 | -4.45 |
| 2018 (5) | 19.41 | -40.17 | 31.74 | 6.69 | 6.62 | 236.04 | 0 | 0 | 83.82 | 10.61 | 5.97 | 57.11 | 25.3 | 3.94 | 30.18 | -6.03 | 43.67 | 18.67 | 2.91 | 0.0 | 7.12 | -36.6 | 1.63 | 3.82 | 11.04 | 0.0 | 5.75 | 7.08 | 1.89 | 0.0 | 21.09 | 15.18 | 28.74 | 12.4 | 0.05 | 0 | 21.14 | 17.97 | 0.26 | -2.47 |
| 2017 (4) | 32.44 | 43.03 | 29.75 | 41.94 | 1.97 | 405.13 | 0 | 0 | 75.78 | 16.85 | 3.8 | 53.85 | 24.34 | 21.34 | 32.12 | 3.84 | 36.8 | 8.17 | 2.91 | -0.34 | 11.23 | -0.27 | 1.57 | 57.0 | 11.04 | 0.0 | 5.37 | 4.68 | 1.89 | 0.0 | 18.31 | 15.23 | 25.57 | 11.61 | -0.39 | 0 | 17.92 | 13.56 | 0.26 | -10.83 |
| 2016 (3) | 22.68 | -10.67 | 20.96 | -31.84 | 0.39 | -87.54 | 0 | 0 | 64.85 | -9.43 | 2.47 | -60.29 | 20.06 | -19.89 | 30.93 | -11.55 | 34.02 | -7.68 | 2.92 | -0.34 | 11.26 | 18.53 | 1.0 | -0.99 | 11.04 | 10.07 | 5.13 | 13.75 | 1.89 | 0.0 | 15.89 | 2.65 | 22.91 | 4.71 | -0.11 | 0 | 15.78 | -1.74 | 0.29 | -1.67 |
| 2015 (2) | 25.39 | 70.98 | 30.75 | 37.52 | 3.13 | -4.28 | 0 | 0 | 71.6 | -8.4 | 6.22 | -9.33 | 25.04 | -3.02 | 34.97 | 5.88 | 36.85 | 9.97 | 2.93 | -0.34 | 9.5 | 94.27 | 1.01 | 2.02 | 10.03 | 0.3 | 4.51 | 18.06 | 1.89 | 0.0 | 15.48 | 14.84 | 21.88 | 14.02 | 0.58 | -13.43 | 16.06 | 13.5 | 0.30 | -2.27 |
| 2014 (1) | 14.85 | 31.18 | 22.36 | 12.42 | 3.27 | 16.79 | 0 | 0 | 78.17 | 32.87 | 6.86 | 75.9 | 25.82 | 51.35 | 33.03 | 13.9 | 33.51 | 1.51 | 2.94 | -0.68 | 4.89 | -8.08 | 0.99 | 0.0 | 10.0 | 3.41 | 3.82 | 11.37 | 1.89 | -6.9 | 13.48 | 34.13 | 19.19 | 23.73 | 0.67 | 168.0 | 14.15 | 37.38 | 0.31 | -2.15 |
| 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) | 14.47 | -10.29 | 2.33 | 30.02 | 1.76 | 11.68 | 7.65 | 0.0 | 1154.1 | 0 | 0 | 0 | 11.18 | -10.2 | -13.93 | 1.68 | 0.0 | -37.55 | 11.22 | -9.0 | -17.62 | 23.66 | -5.53 | -6.07 | 36.84 | -4.53 | -6.16 | 2.85 | 0.0 | -5.63 | 3.25 | 130.5 | -62.6 | 1.71 | 0.59 | 4.27 | 11.04 | 0.0 | 0.0 | 9.13 | 0.0 | 8.3 | 1.89 | 0.0 | 0.0 | 30.43 | 5.95 | 1.87 | 41.45 | 4.33 | 3.11 | 1.1 | 816.67 | 229.41 | 31.53 | 9.33 | 8.65 | 0.23 | -2.14 | -2.84 |
| 24Q2 (19) | 16.13 | -0.12 | 12.64 | 29.5 | 3.47 | 9.26 | 7.65 | 0.0 | 1154.1 | 0 | 0 | 0 | 12.45 | 31.33 | -13.18 | 1.68 | 320.0 | 63.11 | 12.33 | 4.58 | -19.83 | 25.04 | 8.59 | -1.29 | 38.59 | -1.73 | 0.0 | 2.85 | -5.32 | -5.63 | 1.41 | -10.19 | -84.05 | 1.7 | 4.94 | 3.66 | 11.04 | 0.0 | 0.0 | 9.13 | 8.3 | 8.3 | 1.89 | 0.0 | 0.0 | 28.72 | -10.67 | 5.55 | 39.73 | -6.47 | 5.86 | 0.12 | 113.48 | 112.24 | 28.84 | -7.74 | 9.95 | 0.23 | 1.88 | -0.54 |
| 24Q1 (18) | 16.15 | -11.26 | -33.48 | 28.51 | 1.35 | -15.07 | 7.65 | 15.04 | 1154.1 | 0 | 0 | 0 | 9.48 | -33.8 | -17.85 | 0.4 | -80.3 | -71.01 | 11.79 | 1.55 | -29.57 | 23.06 | 5.64 | -15.26 | 39.27 | 10.09 | 1.76 | 3.01 | -0.33 | -0.33 | 1.57 | -42.7 | -82.54 | 1.62 | 0.62 | -0.61 | 11.04 | 0.0 | 0.0 | 8.43 | 0.0 | 10.2 | 1.89 | 0.0 | 0.0 | 32.15 | 1.2 | 6.07 | 42.48 | 0.93 | 6.63 | -0.89 | 14.42 | -161.76 | 31.26 | 1.72 | 4.3 | 0.23 | 0.06 | -1.73 |
| 23Q4 (17) | 18.2 | 28.71 | -33.14 | 28.13 | 4.65 | -26.42 | 6.65 | 990.16 | 313.04 | 0 | 0 | 0 | 14.32 | 10.24 | -5.85 | 2.03 | -24.54 | 65.04 | 11.61 | -14.76 | -43.89 | 21.83 | -13.33 | -32.64 | 35.67 | -9.14 | -4.63 | 3.02 | 0.0 | 0.0 | 2.74 | -68.47 | -66.3 | 1.61 | -1.83 | 1.9 | 11.04 | 0.0 | 0.0 | 8.43 | 0.0 | 10.2 | 1.89 | 0.0 | 0.0 | 31.77 | 6.36 | 9.82 | 42.09 | 4.7 | 9.41 | -1.04 | -22.35 | -70.49 | 30.73 | 5.89 | 8.51 | 0.23 | -2.6 | -3.75 |
| 23Q3 (16) | 14.14 | -1.26 | -41.23 | 26.88 | -0.44 | -28.42 | 0.61 | 0.0 | -89.34 | 0 | 0 | 0 | 12.99 | -9.41 | -33.52 | 2.69 | 161.17 | 11.16 | 13.62 | -11.44 | -37.86 | 25.18 | -0.72 | -24.02 | 39.26 | 1.74 | 5.62 | 3.02 | 0.0 | -0.33 | 8.69 | -1.7 | 279.48 | 1.64 | 0.0 | 2.5 | 11.04 | 0.0 | 0.0 | 8.43 | 0.0 | 10.2 | 1.89 | 0.0 | 0.0 | 29.87 | 9.78 | 7.87 | 40.2 | 7.11 | 7.98 | -0.85 | 13.27 | -93.18 | 29.02 | 10.64 | 6.5 | 0.23 | 0.17 | -2.54 |
| 23Q2 (15) | 14.32 | -41.02 | -21.23 | 27.0 | -19.57 | -5.53 | 0.61 | 0.0 | -89.55 | 0 | 0 | 0 | 14.34 | 24.26 | -5.84 | 1.03 | -25.36 | -53.6 | 15.38 | -8.12 | -11.61 | 25.37 | -6.78 | -7.12 | 38.59 | 0.0 | 2.66 | 3.02 | 0.0 | 0.0 | 8.84 | -1.67 | 259.35 | 1.64 | 0.61 | 1.86 | 11.04 | 0.0 | 0.0 | 8.43 | 10.2 | 10.2 | 1.89 | 0.0 | 0.0 | 27.21 | -10.23 | 7.68 | 37.53 | -5.8 | 7.81 | -0.98 | -188.24 | -526.09 | 26.23 | -12.48 | 2.86 | 0.23 | 0.65 | -1.95 |
| 23Q1 (14) | 24.28 | -10.8 | 89.98 | 33.57 | -12.19 | 41.35 | 0.61 | -62.11 | -88.6 | 0 | 0 | 0 | 11.54 | -24.13 | -16.8 | 1.38 | 12.2 | 14.05 | 16.74 | -19.09 | -4.45 | 27.21 | -16.03 | 2.58 | 38.59 | 3.18 | 8.83 | 3.02 | 0.0 | 0.0 | 8.99 | 10.58 | 14883.33 | 1.63 | 3.16 | 0.62 | 11.04 | 0.0 | 0.0 | 7.65 | 0.0 | 7.29 | 1.89 | 0.0 | 0.0 | 30.31 | 4.77 | 15.69 | 39.84 | 3.56 | 13.09 | -0.34 | 44.26 | -116.27 | 29.97 | 5.83 | 5.94 | 0.23 | -1.99 | -0.4 |
| 22Q4 (13) | 27.22 | 13.13 | 69.38 | 38.23 | 1.81 | 68.27 | 1.61 | -71.85 | -67.61 | 0 | 0 | 0 | 15.21 | -22.16 | -13.04 | 1.23 | -49.17 | 41.38 | 20.69 | -5.61 | 16.5 | 32.40 | -2.24 | 22.7 | 37.4 | 0.62 | 13.71 | 3.02 | -0.33 | 0.0 | 8.13 | 255.02 | 386.83 | 1.58 | -1.25 | -3.07 | 11.04 | 0.0 | 0.0 | 7.65 | 0.0 | 7.29 | 1.89 | 0.0 | 0.0 | 28.93 | 4.48 | 18.71 | 38.47 | 3.33 | 15.21 | -0.61 | -38.64 | -121.55 | 28.32 | 3.93 | 4.12 | 0.24 | -1.38 | 2.06 |
| 22Q3 (12) | 24.06 | 32.34 | 79.15 | 37.55 | 31.39 | 100.27 | 5.72 | -2.05 | 434.58 | 0 | 0 | 0 | 19.54 | 28.3 | 14.14 | 2.42 | 9.01 | 791.43 | 21.92 | 25.98 | 26.93 | 33.15 | 21.37 | 22.74 | 37.17 | -1.12 | 11.96 | 3.03 | 0.33 | 0.0 | 2.29 | -6.91 | -55.79 | 1.6 | -0.62 | 0.63 | 11.04 | 0.0 | 0.0 | 7.65 | 0.0 | 7.29 | 1.89 | 0.0 | 0.0 | 27.69 | 9.58 | 23.73 | 37.23 | 6.95 | 18.57 | -0.44 | -291.3 | -117.81 | 27.25 | 6.86 | 9.66 | 0.24 | 0.78 | 0.95 |
| 22Q2 (11) | 18.18 | 42.25 | 3.89 | 28.58 | 20.34 | 72.17 | 5.84 | 9.16 | 169.12 | 0 | 0 | 0 | 15.23 | 9.81 | -13.32 | 2.22 | 83.47 | 13.27 | 17.4 | -0.68 | -5.23 | 27.31 | 2.96 | -10.15 | 37.59 | 6.01 | 20.98 | 3.02 | 0.0 | 4.86 | 2.46 | 4000.0 | -42.66 | 1.61 | -0.62 | 2.55 | 11.04 | 0.0 | 0.0 | 7.65 | 7.29 | 15.38 | 1.89 | 0.0 | 0.0 | 25.27 | -3.55 | -2.43 | 34.81 | -1.19 | 1.13 | 0.23 | -89.0 | -90.65 | 25.5 | -9.86 | -10.08 | 0.24 | 2.25 | -0.2 |
| 22Q1 (10) | 12.78 | -20.47 | 0.39 | 23.75 | 4.53 | 42.56 | 5.35 | 7.65 | -14.67 | 0 | 0 | 0 | 13.87 | -20.7 | -7.96 | 1.21 | 39.08 | 5.22 | 17.52 | -1.35 | -3.15 | 26.53 | 0.44 | -16.92 | 35.46 | 7.81 | 15.32 | 3.02 | 0.0 | 4.86 | 0.06 | -96.41 | -85.0 | 1.62 | -0.61 | 4.52 | 11.04 | 0.0 | 0.0 | 7.13 | 0.0 | 7.54 | 1.89 | 0.0 | 0.0 | 26.2 | 7.51 | 10.46 | 35.23 | 5.51 | 9.27 | 2.09 | -26.15 | -31.48 | 28.29 | 4.01 | 5.68 | 0.23 | 0.43 | -4.7 |
| 21Q4 (9) | 16.07 | 19.66 | 8.43 | 22.72 | 21.17 | 16.75 | 4.97 | 364.49 | -24.35 | 0 | 0 | 0 | 17.49 | 2.16 | 23.26 | 0.87 | 348.57 | 67.31 | 17.76 | 2.84 | 7.96 | 26.41 | -2.21 | -16.44 | 32.89 | -0.93 | 9.45 | 3.02 | -0.33 | 4.5 | 1.67 | -67.76 | 227.45 | 1.63 | 2.52 | 3.82 | 11.04 | 0.0 | 0.0 | 7.13 | 0.0 | 7.54 | 1.89 | 0.0 | 0.0 | 24.37 | 8.89 | 8.17 | 33.39 | 6.34 | 7.54 | 2.83 | 14.57 | 4.43 | 27.2 | 9.46 | 7.77 | 0.23 | -2.45 | -6.71 |
| 21Q3 (8) | 13.43 | -23.26 | -20.77 | 18.75 | 12.95 | -13.11 | 1.07 | -50.69 | -83.81 | 0 | 0 | 0 | 17.12 | -2.56 | 26.16 | -0.35 | -117.86 | -450.0 | 17.27 | -5.94 | 2.49 | 27.01 | -11.16 | -15.67 | 33.2 | 6.86 | 4.5 | 3.03 | 5.21 | 4.84 | 5.18 | 20.75 | 516.67 | 1.59 | 1.27 | 0.63 | 11.04 | 0.0 | 0.0 | 7.13 | 7.54 | 7.54 | 1.89 | 0.0 | 0.0 | 22.38 | -13.59 | 2.1 | 31.4 | -8.77 | 3.12 | 2.47 | 0.41 | 23.5 | 24.85 | -12.38 | 3.89 | 0.24 | -0.38 | -5.52 |
| 21Q2 (7) | 17.5 | 37.47 | -32.38 | 16.6 | -0.36 | -25.59 | 2.17 | -65.39 | -61.32 | 0 | 0 | 0 | 17.57 | 16.59 | 27.04 | 1.96 | 70.43 | 106.32 | 18.36 | 1.49 | 9.87 | 30.40 | -4.79 | 0 | 31.07 | 1.04 | -5.73 | 2.88 | 0.0 | -0.35 | 4.29 | 972.5 | 107.25 | 1.57 | 1.29 | -0.63 | 11.04 | 0.0 | 0.0 | 6.63 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 25.9 | 9.19 | 18.75 | 34.42 | 6.76 | 13.48 | 2.46 | -19.34 | 7.89 | 28.36 | 5.94 | 17.73 | 0.24 | -2.36 | -3.9 |
| 21Q1 (6) | 12.73 | -14.1 | -56.77 | 16.66 | -14.39 | -34.54 | 6.27 | -4.57 | 159.09 | 0 | 0 | 0 | 15.07 | 6.2 | 44.07 | 1.15 | 121.15 | -64.94 | 18.09 | 9.97 | 16.26 | 31.93 | 1.02 | 0 | 30.75 | 2.33 | -11.94 | 2.88 | -0.35 | -0.69 | 0.4 | -21.57 | -93.61 | 1.55 | -1.27 | -2.52 | 11.04 | 0.0 | 0.0 | 6.63 | 0.0 | 4.41 | 1.89 | 0.0 | 0.0 | 23.72 | 5.28 | 1.76 | 32.24 | 3.83 | 2.19 | 3.05 | 12.55 | 2641.67 | 26.77 | 6.06 | 15.44 | 0.24 | -1.68 | -4.83 |
| 20Q4 (5) | 14.82 | -12.57 | -33.54 | 19.46 | -9.82 | -27.47 | 6.57 | -0.61 | 2.34 | 0 | 0 | 0 | 14.19 | 4.57 | -3.86 | 0.52 | 420.0 | 642.86 | 16.45 | -2.37 | 2.81 | 31.60 | -1.3 | 0 | 30.05 | -5.41 | -14.87 | 2.89 | 0.0 | -0.34 | 0.51 | -39.29 | -90.71 | 1.57 | -0.63 | -1.88 | 11.04 | 0.0 | 0.0 | 6.63 | 0.0 | 4.41 | 1.89 | 0.0 | 0.0 | 22.53 | 2.78 | 12.59 | 31.05 | 1.97 | 9.91 | 2.71 | 35.5 | 103.76 | 25.24 | 5.52 | 18.28 | 0.25 | -1.21 | 1.97 |
| 20Q3 (4) | 16.95 | -34.51 | 0.0 | 21.58 | -3.27 | 0.0 | 6.61 | 17.83 | 0.0 | 0 | 0 | 0.0 | 13.57 | -1.88 | 0.0 | 0.1 | -89.47 | 0.0 | 16.85 | 0.84 | 0.0 | 32.02 | 0 | 0.0 | 31.77 | -3.61 | 0.0 | 2.89 | 0.0 | 0.0 | 0.84 | -59.42 | 0.0 | 1.58 | 0.0 | 0.0 | 11.04 | 0.0 | 0.0 | 6.63 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 21.92 | 0.5 | 0.0 | 30.45 | 0.4 | 0.0 | 2.0 | -12.28 | 0.0 | 23.92 | -0.71 | 0.0 | 0.25 | 1.34 | 0.0 |
