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) | 56.08 | 29.07 | 73.8 | 13.43 | 12.7 | -46.97 | 0 | 0 | 264.36 | -1.17 | 27.62 | 228.42 | 37.36 | -5.87 | 14.13 | -4.76 | 59.08 | 1.76 | 25.61 | 3.77 | 147.31 | 12.67 | 3.01 | 30000.0 | 73.68 | 7.62 | 4.41 | 24.58 | 1.48 | 0.0 | 43.91 | 108.2 | 49.79 | 90.69 | 0.93 | 0 | 44.84 | 118.2 | 0.13 | -12.22 |
| 2022 (9) | 43.45 | -13.08 | 65.06 | -3.24 | 23.95 | 27.94 | 0 | 0 | 267.49 | -2.58 | 8.41 | -40.31 | 39.69 | -9.8 | 14.84 | -7.4 | 58.06 | 24.59 | 24.68 | 4.05 | 130.74 | 32.06 | 0.01 | 0 | 68.46 | 5.99 | 3.54 | 65.42 | 1.48 | 0.0 | 21.09 | 5.45 | 26.11 | 10.59 | -0.54 | 0 | 20.55 | 8.79 | 0.15 | 2.99 |
| 2021 (8) | 49.99 | 71.96 | 67.24 | 48.66 | 18.72 | 61.66 | 0 | 0 | 274.58 | 50.04 | 14.09 | 65.76 | 44.0 | 22.05 | 16.02 | -18.65 | 46.6 | 47.42 | 23.72 | 16.62 | 99.0 | 33.93 | 0 | 0 | 64.59 | 8.54 | 2.14 | 55.07 | 1.48 | 0.0 | 20.0 | 83.82 | 23.61 | 71.83 | -1.11 | 0 | 18.89 | 96.36 | 0.15 | -0.49 |
| 2020 (7) | 29.07 | 18.51 | 45.23 | 27.41 | 11.58 | -44.46 | 0 | 0 | 183.01 | 0.82 | 8.5 | 68.32 | 36.05 | 18.55 | 19.70 | 17.59 | 31.61 | -11.58 | 20.34 | 7.05 | 73.92 | 93.91 | 0 | 0 | 59.51 | 0.0 | 1.38 | 58.62 | 1.48 | 0.0 | 10.88 | 95.68 | 13.74 | 73.7 | -1.26 | 0 | 9.62 | 134.63 | 0.15 | -3.39 |
| 2019 (6) | 24.53 | -14.47 | 35.5 | 12.38 | 20.85 | 188.78 | 0 | 0 | 181.53 | -2.28 | 5.05 | 7.22 | 30.41 | -5.38 | 16.75 | -3.17 | 35.75 | 0.73 | 19.0 | 3.37 | 38.12 | -32.09 | 0.01 | 0.0 | 59.51 | 4.0 | 0.87 | 85.11 | 1.48 | -44.15 | 5.56 | 47.09 | 7.91 | 14.64 | -1.46 | 0 | 4.1 | 57.69 | 0.15 | -3.92 |
| 2018 (5) | 28.68 | 38.55 | 31.59 | 18.63 | 7.22 | -47.18 | 0 | 0 | 185.77 | 10.95 | 4.71 | 0.86 | 32.14 | -2.46 | 17.30 | -12.09 | 35.49 | 1.0 | 18.38 | -0.11 | 56.13 | 42.61 | 0.01 | 0.0 | 57.22 | 0.0 | 0.47 | 0 | 2.65 | 0.0 | 3.78 | -17.29 | 6.9 | -4.43 | -1.18 | 0 | 2.6 | 28.71 | 0.16 | 6.77 |
| 2017 (4) | 20.7 | -20.2 | 26.63 | -33.26 | 13.67 | 117.33 | 0 | 0 | 167.43 | 17.35 | 4.67 | 1567.86 | 32.95 | 13.46 | 19.68 | -3.31 | 35.14 | 24.96 | 18.4 | 11.65 | 39.36 | 38.64 | 0.01 | -93.75 | 57.22 | 0.0 | 0 | 0 | 2.65 | -45.92 | 4.57 | 0 | 7.22 | 172.45 | -2.55 | 0 | 2.02 | 0 | 0.15 | 5.78 |
| 2016 (3) | 25.94 | -8.95 | 39.9 | 8.16 | 6.29 | -56.59 | 0 | 0 | 142.68 | -6.07 | 0.28 | 0 | 29.04 | 0.35 | 20.35 | 6.83 | 28.12 | 4.89 | 16.48 | 6.74 | 28.39 | 20.09 | 0.16 | -15.79 | 57.22 | 0.0 | 1.09 | 0.0 | 4.9 | 0.0 | -3.34 | 0 | 2.65 | 31.84 | -0.57 | 0 | -3.91 | 0 | 0.14 | 5.53 |
| 2015 (2) | 28.49 | -20.42 | 36.89 | -7.4 | 14.49 | 428.83 | 0 | 0 | 151.9 | -5.15 | -5.42 | 0 | 28.94 | -7.69 | 19.05 | -2.67 | 26.81 | -5.76 | 15.44 | 2.05 | 23.64 | -39.74 | 0.19 | -24.0 | 57.22 | -1.38 | 1.09 | 1.87 | 4.9 | 0.0 | -3.98 | 0 | 2.01 | -75.19 | 0.89 | -25.83 | -3.09 | 0 | 0.14 | 2.87 |
| 2014 (1) | 35.8 | 23.7 | 39.84 | 14.61 | 2.74 | 13.69 | 0 | 0 | 160.15 | -5.26 | 0.2 | -86.01 | 31.35 | -0.57 | 19.58 | 4.95 | 28.45 | 13.89 | 15.13 | 3.7 | 39.23 | 39.91 | 0.25 | -10.71 | 58.02 | 0.0 | 1.07 | 16.3 | 4.9 | 0.0 | 2.13 | -40.34 | 8.1 | -13.74 | 1.2 | 900.0 | 3.33 | -9.76 | 0.13 | 5.4 |
| 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) | 82.64 | 19.58 | 69.45 | 118.06 | 34.69 | 61.81 | 25.4 | -0.97 | 128.42 | 0 | 0 | 0 | 79.14 | 3.9 | 19.28 | 2.58 | -71.8 | 30.96 | 45.98 | 2.68 | 6.26 | 15.60 | -1.78 | -7.59 | 67.92 | 6.22 | 9.34 | 26.45 | 3.93 | 2.16 | 169.15 | 10.18 | 16.59 | 3.01 | 0.0 | 30000.0 | 77.37 | 0.0 | 5.01 | 7.18 | 0.0 | 62.81 | 1.48 | 0.0 | 0.0 | 43.63 | 6.13 | 6.52 | 52.29 | 5.06 | 11.64 | 3.81 | 23.3 | 421.92 | 47.44 | 7.33 | 13.79 | 0.14 | 0.32 | 2.48 |
| 24Q2 (19) | 69.11 | 17.63 | 26.37 | 87.65 | 7.24 | 29.64 | 25.65 | 11.62 | -5.04 | 0 | 0 | 0 | 76.17 | 13.7 | 21.64 | 9.15 | 273.47 | 91.82 | 44.78 | 13.31 | 16.13 | 15.88 | 7.87 | 5.32 | 63.94 | 12.49 | -6.85 | 25.45 | -1.36 | -0.24 | 153.52 | 11.82 | 16.96 | 3.01 | 0.0 | 30000.0 | 77.37 | 5.01 | 7.65 | 7.18 | 62.81 | 62.81 | 1.48 | 0.0 | 0.0 | 41.11 | -12.85 | 5.38 | 49.77 | -6.18 | 10.87 | 3.09 | 51.47 | 1645.0 | 44.2 | -10.18 | 13.89 | 0.14 | -1.05 | 4.09 |
| 24Q1 (18) | 58.75 | 4.76 | 7.23 | 81.73 | 10.75 | 28.47 | 22.98 | 80.94 | -15.67 | 0 | 0 | 0 | 66.99 | -7.57 | 6.47 | 2.45 | -17.51 | -86.33 | 39.52 | 5.78 | 2.97 | 14.72 | 4.18 | 1.04 | 56.84 | -3.79 | 3.2 | 25.8 | 0.74 | 0.78 | 137.29 | -6.8 | 3.63 | 3.01 | 0.0 | 30000.0 | 73.68 | 0.0 | 7.62 | 4.41 | 0.0 | 24.58 | 1.48 | 0.0 | 0.0 | 47.17 | 7.42 | 21.04 | 53.05 | 6.55 | 20.62 | 2.04 | 119.35 | 10300.0 | 49.21 | 9.75 | 26.34 | 0.14 | 1.74 | -1.08 |
| 23Q4 (17) | 56.08 | 14.99 | 29.07 | 73.8 | 1.15 | 13.43 | 12.7 | 14.21 | -46.97 | 0 | 0 | 0 | 72.48 | 9.24 | 12.44 | 2.97 | 50.76 | -25.0 | 37.36 | -13.66 | -5.87 | 14.13 | -16.28 | -4.76 | 59.08 | -4.89 | 1.76 | 25.61 | -1.08 | 3.77 | 147.31 | 1.54 | 12.67 | 3.01 | 30000.0 | 30000.0 | 73.68 | 0.0 | 7.62 | 4.41 | 0.0 | 24.58 | 1.48 | 0.0 | 0.0 | 43.91 | 7.2 | 108.2 | 49.79 | 6.3 | 90.69 | 0.93 | 27.4 | 272.22 | 44.84 | 7.56 | 118.2 | 0.13 | 1.47 | -12.22 |
| 23Q3 (16) | 48.77 | -10.82 | -10.78 | 72.96 | 7.91 | 2.99 | 11.12 | -58.83 | -44.34 | 0 | 0 | 0 | 66.35 | 5.96 | 0.91 | 1.97 | -58.7 | -31.36 | 43.27 | 12.21 | 4.21 | 16.88 | 11.95 | 12.58 | 62.12 | -9.5 | 12.5 | 25.89 | 1.49 | 5.76 | 145.08 | 10.53 | 16.36 | 0.01 | 0.0 | 0.0 | 73.68 | 2.52 | 7.62 | 4.41 | 0.0 | 24.58 | 1.48 | 0.0 | 0.0 | 40.96 | 5.0 | 142.8 | 46.84 | 4.34 | 113.98 | 0.73 | 465.0 | 184.88 | 41.69 | 7.42 | 160.4 | 0.13 | 1.91 | -14.15 |
| 23Q2 (15) | 54.69 | -0.18 | 13.96 | 67.61 | 6.27 | -6.36 | 27.01 | -0.88 | 359.35 | 0 | 0 | 0 | 62.62 | -0.48 | -10.9 | 4.77 | -73.38 | 753.42 | 38.56 | 0.47 | -18.24 | 15.08 | 3.48 | -10.47 | 68.64 | 24.62 | 23.28 | 25.51 | -0.35 | 4.34 | 131.26 | -0.92 | 1.2 | 0.01 | 0.0 | 0.0 | 71.87 | 4.98 | 4.98 | 4.41 | 24.58 | 24.58 | 1.48 | 0.0 | 0.0 | 39.01 | 0.1 | 180.65 | 44.89 | 2.07 | 137.39 | -0.2 | -900.0 | 81.13 | 38.81 | -0.36 | 202.26 | 0.13 | -5.97 | -13.7 |
| 23Q1 (14) | 54.79 | 26.1 | 10.62 | 63.62 | -2.21 | 17.86 | 27.25 | 13.78 | 124.83 | 0 | 0 | 0 | 62.92 | -2.39 | -6.09 | 17.92 | 352.53 | 672.41 | 38.38 | -3.3 | -10.93 | 14.57 | -1.8 | -4.82 | 55.08 | -5.13 | 16.08 | 25.6 | 3.73 | 7.65 | 132.48 | 1.33 | 11.07 | 0.01 | 0.0 | 0.0 | 68.46 | 0.0 | 5.99 | 3.54 | 0.0 | 65.42 | 1.48 | 0.0 | 0.0 | 38.97 | 84.78 | 74.68 | 43.98 | 68.44 | 69.61 | -0.02 | 96.3 | 94.87 | 38.95 | 89.54 | 77.69 | 0.14 | -9.73 | -7.37 |
| 22Q4 (13) | 43.45 | -20.51 | -13.08 | 65.06 | -8.16 | -3.24 | 23.95 | 19.87 | 27.94 | 0 | 0 | 0 | 64.46 | -1.96 | -12.76 | 3.96 | 37.98 | -34.33 | 39.69 | -4.41 | -9.8 | 14.84 | -1.04 | -7.4 | 58.06 | 5.14 | 24.59 | 24.68 | 0.82 | 4.05 | 130.74 | 4.86 | 32.06 | 0.01 | 0.0 | 0 | 68.46 | 0.0 | 5.99 | 3.54 | 0.0 | 65.42 | 1.48 | 0.0 | 0.0 | 21.09 | 25.01 | 5.45 | 26.11 | 19.28 | 10.59 | -0.54 | 37.21 | 51.35 | 20.55 | 28.36 | 8.79 | 0.15 | -0.75 | 2.99 |
| 22Q3 (12) | 54.66 | 13.9 | 53.97 | 70.84 | -1.88 | -18.3 | 19.98 | 239.8 | 75.11 | 0 | 0 | 0 | 65.75 | -6.45 | -4.52 | 2.87 | 493.15 | 3088.89 | 41.52 | -11.96 | -15.01 | 14.99 | -10.97 | -21.66 | 55.22 | -0.83 | 9.07 | 24.48 | 0.12 | 16.07 | 124.68 | -3.87 | 38.09 | 0.01 | 0.0 | 0 | 68.46 | 0.0 | 11.15 | 3.54 | 0.0 | 65.42 | 1.48 | 0.0 | 0.0 | 16.87 | 21.37 | 19.14 | 21.89 | 15.76 | 23.12 | -0.86 | 18.87 | 36.76 | 16.01 | 24.69 | 25.08 | 0.15 | 2.44 | -5.05 |
| 22Q2 (11) | 47.99 | -3.11 | 10.5 | 72.2 | 33.75 | -3.82 | 5.88 | -51.49 | -47.92 | 0 | 0 | 0 | 70.28 | 4.9 | -2.01 | -0.73 | -131.47 | -120.22 | 47.16 | 9.45 | -5.62 | 16.84 | 10.01 | -21.44 | 55.68 | 17.34 | 37.89 | 24.45 | 2.82 | 16.82 | 129.7 | 8.74 | 46.8 | 0.01 | 0.0 | 0 | 68.46 | 5.99 | 15.04 | 3.54 | 65.42 | 156.52 | 1.48 | 0.0 | 0.0 | 13.9 | -37.7 | -26.18 | 18.91 | -27.07 | -12.78 | -1.06 | -171.79 | 0.0 | 12.84 | -41.42 | -27.74 | 0.15 | 0.93 | -2.61 |
| 22Q1 (10) | 49.53 | -0.92 | 33.58 | 53.98 | -19.72 | -11.3 | 12.12 | -35.26 | 37.26 | 0 | 0 | 0 | 67.0 | -9.32 | 11.44 | 2.32 | -61.53 | -46.67 | 43.09 | -2.07 | 5.61 | 15.31 | -4.46 | -23.62 | 47.45 | 1.82 | 36.98 | 23.78 | 0.25 | 16.51 | 119.28 | 20.48 | 39.46 | 0.01 | 0 | 0 | 64.59 | 0.0 | 8.54 | 2.14 | 0.0 | 55.07 | 1.48 | 0.0 | 0.0 | 22.31 | 11.55 | 46.58 | 25.93 | 9.83 | 43.42 | -0.39 | 64.86 | 64.55 | 21.92 | 16.04 | 55.24 | 0.15 | 0.36 | -7.94 |
| 21Q4 (9) | 49.99 | 40.82 | 71.96 | 67.24 | -22.45 | 48.66 | 18.72 | 64.07 | 61.66 | 0 | 0 | 0 | 73.89 | 7.3 | 35.5 | 6.03 | 6600.0 | 166.81 | 44.0 | -9.93 | 22.05 | 16.02 | -16.28 | -18.65 | 46.6 | -7.96 | 47.42 | 23.72 | 12.47 | 16.62 | 99.0 | 9.65 | 33.93 | 0 | 0 | 0 | 64.59 | 4.87 | 8.54 | 2.14 | 0.0 | 55.07 | 1.48 | 0.0 | 0.0 | 20.0 | 41.24 | 83.82 | 23.61 | 32.79 | 71.83 | -1.11 | 18.38 | 11.9 | 18.89 | 47.58 | 96.36 | 0.15 | -8.5 | -0.49 |
| 21Q3 (8) | 35.5 | -18.26 | 21.62 | 86.71 | 15.51 | 64.75 | 11.41 | 1.06 | 12.86 | 0 | 0 | 0 | 68.86 | -3.99 | 47.33 | 0.09 | -97.51 | -94.58 | 48.85 | -2.24 | 68.22 | 19.14 | -10.71 | 14.86 | 50.63 | 25.38 | 42.18 | 21.09 | 0.76 | 6.84 | 90.29 | 2.2 | 60.57 | 0 | 0 | 0 | 61.59 | 3.5 | 3.5 | 2.14 | 55.07 | 55.07 | 1.48 | 0.0 | 0.0 | 14.16 | -24.8 | 62.76 | 17.78 | -17.99 | 53.94 | -1.36 | -28.3 | 10.53 | 12.8 | -27.97 | 78.27 | 0.16 | 5.07 | 9.85 |
| 21Q2 (7) | 43.43 | 17.13 | 48.68 | 75.07 | 23.35 | 66.75 | 11.29 | 27.86 | 5.81 | 0 | 0 | 0 | 71.72 | 19.29 | 70.07 | 3.61 | -17.01 | 13.52 | 49.97 | 22.48 | 78.27 | 21.44 | 6.95 | 0 | 40.38 | 16.57 | 29.84 | 20.93 | 2.55 | 10.51 | 88.35 | 3.3 | 108.67 | 0 | 0 | -100.0 | 59.51 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 18.83 | 23.72 | 139.57 | 21.68 | 19.91 | 102.43 | -1.06 | 3.64 | 40.11 | 17.77 | 25.85 | 191.79 | 0.15 | -4.59 | -0.4 |
| 21Q1 (6) | 37.08 | 27.55 | 1.73 | 60.86 | 34.56 | 44.35 | 8.83 | -23.75 | -55.34 | 0 | 0 | 0 | 60.12 | 10.25 | 51.93 | 4.35 | 92.48 | 210.71 | 40.8 | 13.18 | 51.73 | 20.04 | 1.75 | 0 | 34.64 | 9.59 | 10.85 | 20.41 | 0.34 | 7.99 | 85.53 | 15.71 | 127.29 | 0 | 0 | -100.0 | 59.51 | 0.0 | 0.0 | 1.38 | 0.0 | 58.62 | 1.48 | 0.0 | 0.0 | 15.22 | 39.89 | 118.68 | 18.08 | 31.59 | 94.2 | -1.1 | 12.7 | 42.71 | 14.12 | 46.78 | 180.16 | 0.16 | 8.48 | 0.37 |
| 20Q4 (5) | 29.07 | -0.41 | 18.51 | 45.23 | -14.06 | 27.41 | 11.58 | 14.54 | -44.46 | 0 | 0 | 0 | 54.53 | 16.67 | 19.09 | 2.26 | 36.14 | 29.89 | 36.05 | 24.14 | 18.55 | 19.70 | 18.21 | 0 | 31.61 | -11.23 | -11.58 | 20.34 | 3.04 | 7.05 | 73.92 | 31.46 | 93.91 | 0 | 0 | -100.0 | 59.51 | 0.0 | 0.0 | 1.38 | 0.0 | 58.62 | 1.48 | 0.0 | 0.0 | 10.88 | 25.06 | 95.68 | 13.74 | 18.96 | 73.7 | -1.26 | 17.11 | 13.7 | 9.62 | 33.98 | 134.63 | 0.15 | 1.01 | -3.39 |
| 20Q3 (4) | 29.19 | -0.07 | 0.0 | 52.63 | 16.9 | 0.0 | 10.11 | -5.25 | 0.0 | 0 | 0 | 0.0 | 46.74 | 10.84 | 0.0 | 1.66 | -47.8 | 0.0 | 29.04 | 3.6 | 0.0 | 16.66 | 0 | 0.0 | 35.61 | 14.5 | 0.0 | 19.74 | 4.22 | 0.0 | 56.23 | 32.81 | 0.0 | 0 | -100.0 | 0.0 | 59.51 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 8.7 | 10.69 | 0.0 | 11.55 | 7.84 | 0.0 | -1.52 | 14.12 | 0.0 | 7.18 | 17.9 | 0.0 | 0.15 | -4.73 | 0.0 |
