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) | 95.17 | -9.31 | 43.14 | 31.4 | 3.36 | 21.74 | 0 | 0 | 226.8 | 10.75 | 10.42 | 86.07 | 22.1 | 0.64 | 9.74 | -9.13 | 32.91 | -10.38 | 0.3 | -11.76 | 68.34 | -16.41 | 1.05 | 0.0 | 29.41 | 0.0 | 10.97 | 5.58 | 16.12 | 0.0 | 18.05 | 21.39 | 45.15 | 9.08 | -9.24 | 0 | 8.81 | 21.18 | 0.22 | -7.84 |
| 2022 (9) | 104.94 | 7.85 | 32.83 | 33.4 | 2.76 | 15.97 | 0 | 0 | 204.78 | 3.1 | 5.6 | -47.71 | 21.96 | 4.52 | 10.72 | 1.38 | 36.72 | 5.7 | 0.34 | -5.56 | 81.76 | -4.25 | 1.05 | 0.0 | 29.41 | 0.0 | 10.39 | 11.48 | 16.12 | 30.1 | 14.87 | -26.86 | 41.39 | -1.57 | -7.6 | 0 | 7.27 | -22.08 | 0.23 | 1.84 |
| 2021 (8) | 97.3 | 70.05 | 24.61 | -17.94 | 2.38 | -94.33 | 0 | 0 | 198.62 | 12.71 | 10.71 | 12.62 | 21.01 | 20.75 | 10.58 | 7.13 | 34.74 | 41.74 | 0.36 | -10.0 | 85.39 | 75.74 | 1.05 | 0.0 | 29.41 | 0.0 | 9.32 | 11.08 | 12.39 | -3.65 | 20.33 | 27.38 | 42.05 | 13.01 | -11.0 | 0 | 9.33 | 7.36 | 0.23 | 377.26 |
| 2020 (7) | 57.22 | 23.75 | 29.99 | -17.68 | 41.94 | 844.59 | 0 | 0 | 176.22 | -3.94 | 9.51 | -1.35 | 17.4 | 0.0 | 9.87 | 4.1 | 24.51 | 10.31 | 0.4 | -4.76 | 48.59 | -36.7 | 1.05 | 0.0 | 29.41 | 0.0 | 8.39 | 13.23 | 12.86 | 20.07 | 15.96 | 2.18 | 37.21 | 10.28 | -7.27 | 0 | 8.69 | 10.28 | 0.05 | -2.77 |
| 2019 (6) | 46.24 | -1.81 | 36.43 | -7.37 | 4.44 | -57.79 | 0 | 0 | 183.44 | 0.31 | 9.64 | -4.84 | 17.4 | -4.5 | 9.49 | -4.8 | 22.22 | 0.5 | 0.42 | -10.64 | 76.76 | 18.33 | 1.05 | 0.0 | 29.41 | 0.0 | 7.41 | 15.78 | 10.71 | 108.77 | 15.62 | -23.28 | 33.74 | 5.83 | -7.74 | 0 | 7.88 | -46.65 | 0.05 | 7.88 |
| 2018 (5) | 47.09 | 1.01 | 39.33 | 25.1 | 10.52 | -31.87 | 0 | 0 | 182.87 | 6.49 | 10.13 | 2.01 | 18.22 | -3.75 | 9.96 | -9.61 | 22.11 | -8.71 | 0.47 | -9.62 | 64.87 | -5.62 | 1.05 | 0.0 | 29.41 | 0.0 | 6.4 | 18.52 | 5.13 | 0.0 | 20.36 | 9.99 | 31.88 | 9.78 | -5.59 | 0 | 14.77 | 4.46 | 0.05 | 11.24 |
| 2017 (4) | 46.62 | 47.44 | 31.44 | 93.6 | 15.44 | 471.85 | 0 | 0 | 171.73 | 5.36 | 9.93 | -17.66 | 18.93 | 9.42 | 11.02 | 3.86 | 24.22 | 24.27 | 0.52 | -7.14 | 68.73 | 5.22 | 1.05 | 0.0 | 29.41 | 0.0 | 5.4 | 28.57 | 5.13 | 0.0 | 18.51 | -6.42 | 29.04 | -0.21 | -4.37 | 0 | 14.14 | -10.9 | 0.04 | 339.32 |
| 2016 (3) | 31.62 | -40.69 | 16.24 | -55.05 | 2.7 | -48.96 | 0 | 0 | 163.0 | 5.3 | 12.06 | 8.36 | 17.3 | 0.7 | 10.61 | -4.37 | 19.49 | 21.58 | 0.56 | -12.5 | 65.32 | 45.54 | 1.05 | 0.0 | 29.41 | 0.0 | 4.2 | 35.92 | 5.13 | 0.0 | 19.78 | 17.25 | 29.1 | 16.03 | -3.91 | 0 | 15.87 | -9.16 | 0.01 | -63.06 |
| 2015 (2) | 53.31 | 19.48 | 36.13 | 6.08 | 5.29 | 13.52 | 0 | 0 | 154.8 | 4.37 | 11.13 | 17.28 | 17.18 | 1.48 | 11.10 | -2.77 | 16.03 | -13.68 | 0.64 | 0 | 44.88 | 4.44 | 1.05 | 0.0 | 29.41 | 0.0 | 3.09 | 44.39 | 5.13 | 0.0 | 16.87 | 28.39 | 25.08 | 22.88 | 0.6 | -70.73 | 17.47 | 15.01 | 0.03 | -22.08 |
| 2014 (1) | 44.62 | 76.99 | 34.06 | 75.03 | 4.66 | -57.9 | 0 | 0 | 148.32 | 10.47 | 9.49 | 11.12 | 16.93 | -1.57 | 11.41 | -10.9 | 18.57 | 4.21 | 0 | 0 | 42.97 | 79.04 | 1.05 | 0.0 | 29.41 | 0.0 | 2.14 | 67.19 | 5.13 | 0.0 | 13.14 | 25.02 | 20.41 | 20.63 | 2.05 | 521.21 | 15.19 | 40.13 | 0.03 | -4.69 |
| 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) | 96.18 | -6.15 | 1.73 | 41.02 | 8.81 | 7.75 | 3.4 | 529.63 | 14.86 | 0 | 0 | 0 | 59.9 | 1.99 | 3.1 | 1.42 | -47.21 | -49.1 | 26.04 | 13.32 | 0.39 | 11.16 | 12.44 | -3.97 | 36.99 | 5.63 | 10.68 | 0.29 | 0.0 | -6.45 | 72.91 | -3.52 | -3.63 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 11.94 | 0.0 | 8.84 | 16.12 | 0.0 | 0.0 | 17.45 | 8.86 | 16.8 | 45.51 | 3.22 | 8.25 | -0.05 | 99.21 | 99.37 | 17.4 | 79.57 | 146.46 | 0.20 | -4.17 | -8.71 |
| 24Q2 (19) | 102.48 | 5.17 | 2.94 | 37.7 | -6.91 | 1.43 | 0.54 | -84.87 | 50.0 | 0 | 0 | 0 | 58.73 | 5.14 | 2.69 | 2.69 | -25.48 | 11.16 | 22.98 | 5.85 | 11.66 | 9.93 | 5.15 | 4.0 | 35.02 | 8.83 | 4.35 | 0.29 | 0.0 | -6.45 | 75.57 | 6.45 | -3.74 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 11.94 | 8.84 | 8.84 | 16.12 | 0.0 | 0.0 | 16.03 | 12.1 | 31.93 | 44.09 | 6.5 | 12.33 | -6.34 | 16.47 | 45.63 | 9.69 | 44.41 | 1877.55 | 0.21 | -5.92 | -11.6 |
| 24Q1 (18) | 97.44 | 2.39 | -9.38 | 40.5 | -6.12 | 5.63 | 3.57 | 6.25 | 38.91 | 0 | 0 | 0 | 55.86 | -5.02 | 5.98 | 3.61 | -6.96 | 171.43 | 21.71 | -1.76 | 3.93 | 9.44 | -3.11 | -5.14 | 32.18 | -2.22 | -3.42 | 0.29 | -3.33 | -12.12 | 70.99 | 3.88 | -8.07 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 10.97 | 0.0 | 5.58 | 16.12 | 0.0 | 0.0 | 14.3 | -20.78 | 38.57 | 41.4 | -8.31 | 12.41 | -7.59 | 17.86 | -10.48 | 6.71 | -23.84 | 94.49 | 0.22 | 3.85 | -7.83 |
| 23Q4 (17) | 95.17 | 0.67 | -9.31 | 43.14 | 13.32 | 31.4 | 3.36 | 13.51 | 21.74 | 0 | 0 | 0 | 58.81 | 1.22 | 6.6 | 3.88 | 39.07 | 246.43 | 22.1 | -14.8 | 0.64 | 9.74 | -16.17 | -9.14 | 32.91 | -1.53 | -10.38 | 0.3 | -3.23 | -11.76 | 68.34 | -9.67 | -16.41 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 10.97 | 0.0 | 5.58 | 16.12 | 0.0 | 0.0 | 18.05 | 20.82 | 21.39 | 45.15 | 7.4 | 9.08 | -9.24 | -17.26 | -21.58 | 8.81 | 24.79 | 21.18 | 0.22 | -2.51 | -7.84 |
| 23Q3 (16) | 94.54 | -5.03 | -5.11 | 38.07 | 2.42 | -14.93 | 2.96 | 722.22 | -16.62 | 0 | 0 | 0 | 58.1 | 1.59 | 14.96 | 2.79 | 15.29 | 181.82 | 25.94 | 26.04 | 24.35 | 11.62 | 21.77 | 13.26 | 33.42 | -0.42 | -18.03 | 0.31 | 0.0 | -11.43 | 75.66 | -3.63 | 5.63 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 10.97 | 0.0 | 5.58 | 16.12 | 0.0 | 0.0 | 14.94 | 22.96 | 10.42 | 42.04 | 7.11 | 4.97 | -7.88 | 32.42 | -5.49 | 7.06 | 1340.82 | 16.5 | 0.22 | -7.2 | -5.24 |
| 23Q2 (15) | 99.55 | -7.42 | -4.07 | 37.17 | -3.05 | -9.36 | 0.36 | -85.99 | -92.81 | 0 | 0 | 0 | 57.19 | 8.5 | 11.07 | 2.42 | 81.95 | 49.38 | 20.58 | -1.48 | -1.39 | 9.55 | -4.09 | -7.7 | 33.56 | 0.72 | -17.54 | 0.31 | -6.06 | -11.43 | 78.51 | 1.67 | 3.56 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 10.97 | 5.58 | 5.58 | 16.12 | 0.0 | 0.0 | 12.15 | 17.73 | -3.11 | 39.25 | 6.57 | 0.49 | -11.66 | -69.72 | -39.81 | 0.49 | -85.8 | -88.33 | 0.24 | -1.91 | 0.99 |
| 23Q1 (14) | 107.53 | 2.47 | 4.4 | 38.34 | 16.78 | 35.43 | 2.57 | -6.88 | -54.83 | 0 | 0 | 0 | 52.71 | -4.46 | 10.78 | 1.33 | 18.75 | -28.88 | 20.89 | -4.87 | 14.72 | 9.95 | -7.2 | 9.08 | 33.32 | -9.26 | -9.82 | 0.33 | -2.94 | -10.81 | 77.22 | -5.55 | -0.46 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 10.39 | 0.0 | 11.48 | 16.12 | 0.0 | 30.1 | 10.32 | -30.6 | -34.39 | 36.83 | -11.02 | -1.63 | -6.87 | 9.61 | -20.53 | 3.45 | -52.54 | -65.6 | 0.24 | 3.85 | 2.07 |
| 22Q4 (13) | 104.94 | 5.33 | 7.85 | 32.83 | -26.64 | 33.4 | 2.76 | -22.25 | 15.97 | 0 | 0 | 0 | 55.17 | 9.16 | 2.81 | 1.12 | 13.13 | -59.71 | 21.96 | 5.27 | 4.52 | 10.72 | 4.5 | 1.38 | 36.72 | -9.93 | 5.7 | 0.34 | -2.86 | -5.56 | 81.76 | 14.14 | -4.25 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 10.39 | 0.0 | 11.48 | 16.12 | 0.0 | 30.1 | 14.87 | 9.9 | -26.86 | 41.39 | 3.35 | -1.57 | -7.6 | -1.74 | 30.91 | 7.27 | 19.97 | -22.08 | 0.23 | 0.25 | 1.84 |
| 22Q3 (12) | 99.63 | -3.99 | -16.56 | 44.75 | 9.12 | 33.98 | 3.55 | -29.14 | -91.8 | 0 | 0 | 0 | 50.54 | -1.85 | 2.95 | 0.99 | -38.89 | -61.02 | 20.86 | -0.05 | 3.11 | 10.26 | -0.76 | -1.39 | 40.77 | 0.17 | 32.84 | 0.35 | 0.0 | -5.41 | 71.63 | -5.51 | 7.17 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 10.39 | 0.0 | 11.48 | 16.12 | 0.0 | 30.1 | 13.53 | 7.89 | -22.91 | 40.05 | 2.53 | 2.01 | -7.47 | 10.43 | 38.87 | 6.06 | 44.29 | 13.7 | 0.23 | -1.1 | 5.7 |
| 22Q2 (11) | 103.77 | 0.75 | -1.13 | 41.01 | 44.86 | 6.71 | 5.01 | -11.95 | -88.45 | 0 | 0 | 0 | 51.49 | 8.22 | 4.51 | 1.62 | -13.37 | -37.45 | 20.87 | 14.61 | 18.99 | 10.34 | 13.35 | 13.94 | 40.7 | 10.15 | 32.53 | 0.35 | -5.41 | -7.89 | 75.81 | -2.28 | 75.45 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 10.39 | 11.48 | 23.84 | 16.12 | 30.1 | 25.35 | 12.54 | -20.28 | -18.94 | 39.06 | 4.33 | 6.37 | -8.34 | -46.32 | 22.92 | 4.2 | -58.13 | -9.68 | 0.24 | -0.87 | 5.06 |
| 22Q1 (10) | 103.0 | 5.86 | 78.45 | 28.31 | 15.03 | -7.33 | 5.69 | 139.08 | -86.7 | 0 | 0 | 0 | 47.58 | -11.33 | 2.1 | 1.87 | -32.73 | -33.21 | 18.21 | -13.33 | 3.7 | 9.12 | -13.75 | -3.02 | 36.95 | 6.36 | 31.31 | 0.37 | 2.78 | -5.13 | 77.58 | -9.15 | 68.47 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 9.32 | 0.0 | 11.08 | 12.39 | 0.0 | -3.65 | 15.73 | -22.63 | 22.13 | 37.44 | -10.96 | 9.7 | -5.7 | 48.18 | 36.81 | 10.03 | 7.5 | 159.84 | 0.24 | 3.62 | 353.99 |
| 21Q4 (9) | 97.3 | -18.51 | 70.05 | 24.61 | -26.32 | -17.94 | 2.38 | -94.5 | -94.33 | 0 | 0 | 0 | 53.66 | 9.31 | 8.54 | 2.78 | 9.45 | -10.61 | 21.01 | 3.86 | 20.75 | 10.58 | 1.65 | 7.13 | 34.74 | 13.2 | 41.74 | 0.36 | -2.7 | -10.0 | 85.39 | 27.75 | 75.74 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 9.32 | 0.0 | 11.08 | 12.39 | 0.0 | -3.65 | 20.33 | 15.84 | 27.38 | 42.05 | 7.11 | 13.01 | -11.0 | 9.98 | -51.31 | 9.33 | 75.05 | 7.36 | 0.23 | 4.05 | 377.26 |
| 21Q3 (8) | 119.4 | 13.76 | 133.07 | 33.4 | -13.09 | -19.17 | 43.28 | -0.18 | 1203.61 | 0 | 0 | 0 | 49.09 | -0.37 | 2.38 | 2.54 | -1.93 | -23.95 | 20.23 | 15.34 | 6.59 | 10.41 | 14.66 | -3.53 | 30.69 | -0.07 | 34.43 | 0.37 | -2.63 | -7.5 | 66.84 | 54.69 | -13.27 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 9.32 | 11.08 | 11.08 | 12.39 | -3.65 | -3.65 | 17.55 | 13.45 | 34.69 | 39.26 | 6.92 | 14.53 | -12.22 | -12.94 | -19.22 | 5.33 | 14.62 | 91.73 | 0.22 | -1.7 | 329.48 |
| 21Q2 (7) | 104.96 | 81.84 | 106.45 | 38.43 | 25.79 | -20.88 | 43.36 | 1.36 | 1384.93 | 0 | 0 | 0 | 49.27 | 5.73 | 15.47 | 2.59 | -7.5 | 12.12 | 17.54 | -0.11 | -4.21 | 9.08 | -3.53 | 0 | 30.71 | 9.13 | 32.48 | 0.38 | -2.56 | -5.0 | 43.21 | -6.17 | -41.01 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 8.39 | 0.0 | 0.0 | 12.86 | 0.0 | 0.0 | 15.47 | 20.11 | 59.65 | 36.72 | 7.59 | 18.68 | -10.82 | -19.96 | 0.18 | 4.65 | 20.47 | 504.35 | 0.23 | 328.39 | 332.64 |
| 21Q1 (6) | 57.72 | 0.87 | 32.84 | 30.55 | 1.87 | -38.37 | 42.78 | 2.0 | 883.45 | 0 | 0 | 0 | 46.6 | -5.74 | 28.87 | 2.8 | -9.97 | 268.42 | 17.56 | 0.92 | 1.8 | 9.41 | -4.72 | 0 | 28.14 | 14.81 | 29.8 | 0.39 | -2.5 | -4.88 | 46.05 | -5.23 | -30.4 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 8.39 | 0.0 | 13.23 | 12.86 | 0.0 | 20.07 | 12.88 | -19.3 | 22.55 | 34.13 | -8.28 | 19.21 | -9.02 | -24.07 | 13.6 | 3.86 | -55.58 | 5414.29 | 0.05 | 8.93 | -0.73 |
| 20Q4 (5) | 57.22 | 11.69 | 23.75 | 29.99 | -27.42 | -17.68 | 41.94 | 1163.25 | 844.59 | 0 | 0 | 0 | 49.44 | 3.11 | 0.55 | 3.11 | -6.89 | -9.86 | 17.4 | -8.32 | 0.0 | 9.87 | -8.47 | 0 | 24.51 | 7.36 | 10.31 | 0.4 | 0.0 | -4.76 | 48.59 | -36.95 | -36.7 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 8.39 | 0.0 | 13.23 | 12.86 | 0.0 | 20.07 | 15.96 | 22.49 | 2.18 | 37.21 | 8.55 | 10.28 | -7.27 | 29.07 | 6.07 | 8.69 | 212.59 | 10.28 | 0.05 | -6.37 | -2.77 |
| 20Q3 (4) | 51.23 | 0.77 | 0.0 | 41.32 | -14.93 | 0.0 | 3.32 | 13.7 | 0.0 | 0 | 0 | 0.0 | 47.95 | 12.37 | 0.0 | 3.34 | 44.59 | 0.0 | 18.98 | 3.66 | 0.0 | 10.79 | 0 | 0.0 | 22.83 | -1.51 | 0.0 | 0.4 | 0.0 | 0.0 | 77.07 | 5.22 | 0.0 | 1.05 | 0.0 | 0.0 | 29.41 | 0.0 | 0.0 | 8.39 | 0.0 | 0.0 | 12.86 | 0.0 | 0.0 | 13.03 | 34.47 | 0.0 | 34.28 | 10.8 | 0.0 | -10.25 | 5.44 | 0.0 | 2.78 | 341.74 | 0.0 | 0.05 | -0.98 | 0.0 |
