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) | 19.17 | -10.63 | 61.27 | -20.72 | 0 | 0 | 5.29 | 0.0 | 208.17 | -5.72 | 2.66 | 582.05 | 11.03 | -2.13 | 5.30 | 3.81 | 13.97 | 10.43 | 18.21 | -2.67 | 90.14 | -6.08 | 0.49 | 19.51 | 88.57 | 0.0 | 16.19 | 0.25 | 19.11 | 0.0 | 3.02 | 41.12 | 38.32 | 2.43 | -18.7 | 0 | -15.68 | 0 | 0.18 | 12.44 |
| 2022 (9) | 21.45 | 1.95 | 77.28 | 41.25 | 0 | 0 | 5.29 | 3.32 | 220.81 | -19.65 | 0.39 | -95.67 | 11.27 | -15.71 | 5.10 | 4.91 | 12.65 | -9.77 | 18.71 | -43.68 | 95.98 | 18.07 | 0.41 | -10.87 | 88.57 | 0.0 | 16.15 | 5.76 | 19.11 | 0.0 | 2.14 | -75.74 | 37.41 | -13.4 | -15.68 | 0 | -13.54 | 0 | 0.16 | -16.79 |
| 2021 (8) | 21.04 | -23.07 | 54.71 | -20.54 | 0 | 0 | 5.12 | 2.81 | 274.82 | 46.47 | 9.0 | 0 | 13.37 | 10.04 | 4.87 | -24.87 | 14.02 | 41.62 | 33.22 | -13.62 | 81.29 | -12.11 | 0.46 | 48.39 | 88.57 | 0.0 | 15.27 | -34.38 | 19.11 | 0.0 | 8.82 | 0 | 43.2 | 25.65 | -12.23 | 0 | -3.41 | 0 | 0.19 | 2.87 |
| 2020 (7) | 27.35 | -11.75 | 68.85 | -13.11 | 0 | 0 | 4.98 | 46.04 | 187.63 | -16.02 | -10.65 | 0 | 12.15 | 21.87 | 6.48 | 45.1 | 9.9 | -22.6 | 38.46 | -11.69 | 92.49 | 10.9 | 0.31 | 55.0 | 88.57 | 0.0 | 23.27 | 0.09 | 19.11 | 0.0 | -8.01 | 0 | 34.38 | -28.05 | -9.59 | 0 | -17.6 | 0 | 0.19 | -1.59 |
| 2019 (6) | 30.99 | 62.17 | 79.24 | 49.37 | 6.0 | 0 | 3.41 | 0 | 223.41 | -30.44 | 0.34 | -98.06 | 9.97 | -50.59 | 4.46 | -28.98 | 12.79 | -21.53 | 43.55 | 4.16 | 83.4 | 18.92 | 0.2 | -13.04 | 88.57 | 0.0 | 23.25 | 8.14 | 19.11 | 0.0 | 5.42 | -75.88 | 47.78 | -24.25 | -7.49 | 0 | -2.07 | 0 | 0.19 | -1.78 |
| 2018 (5) | 19.11 | -1.8 | 53.05 | 4.16 | 0 | 0 | 0 | 0 | 321.16 | 11.05 | 17.51 | 0.11 | 20.18 | -6.23 | 6.28 | -15.56 | 16.3 | -27.56 | 41.81 | -1.02 | 70.13 | -5.05 | 0.23 | -8.0 | 88.57 | 0.0 | 21.5 | 8.75 | 19.11 | 0.0 | 22.47 | 29.58 | 63.08 | 12.2 | -7.75 | 0 | 14.72 | -2.58 | 0.19 | 12.9 |
| 2017 (4) | 19.46 | 34.58 | 50.93 | -20.42 | 4.01 | 0 | 0 | 0 | 289.2 | 48.07 | 17.49 | 0 | 21.52 | 34.0 | 7.44 | -9.51 | 22.5 | 24.52 | 42.24 | 1.61 | 73.86 | -18.1 | 0.25 | -10.71 | 88.57 | 0.0 | 19.77 | -19.57 | 19.11 | 0.0 | 17.34 | 0 | 56.22 | 44.6 | -2.23 | 0 | 15.11 | 0 | 0.17 | 10.82 |
| 2016 (3) | 14.46 | -45.23 | 64.0 | 14.53 | 0 | 0 | 0 | 0 | 195.31 | 40.27 | -5.62 | 0 | 16.06 | 19.58 | 8.22 | -14.75 | 18.07 | -17.0 | 41.57 | -15.35 | 90.18 | -19.37 | 0.28 | 0.0 | 88.57 | 0.0 | 24.58 | 0.0 | 19.11 | 0.0 | -4.81 | 0 | 38.88 | -13.58 | 0.02 | -99.61 | -4.79 | 0 | 0.16 | -0.52 |
| 2015 (2) | 26.4 | -13.92 | 55.88 | 55.39 | 0 | 0 | 1.31 | -79.91 | 139.24 | -1.43 | -1.2 | 0 | 13.43 | 45.35 | 9.65 | 47.45 | 21.77 | 95.07 | 49.11 | -12.23 | 111.84 | 30.65 | 0.28 | 40.0 | 88.57 | 0.0 | 24.58 | 0.49 | 19.11 | 0.0 | 1.3 | -89.08 | 44.99 | -18.91 | 5.11 | -50.87 | 6.41 | -71.26 | 0.16 | 0.78 |
| 2014 (1) | 30.67 | 107.09 | 35.96 | 106.19 | 4.11 | 129.61 | 6.52 | 6.19 | 141.26 | -8.47 | 1.17 | -90.75 | 9.24 | 2.21 | 6.54 | 11.68 | 11.16 | 50.0 | 55.95 | -20.72 | 85.6 | 274.95 | 0.2 | 17.65 | 88.57 | 0.0 | 24.46 | 5.43 | 19.11 | 0.0 | 11.9 | -47.83 | 55.48 | -14.8 | 10.4 | 57.1 | 22.3 | -24.23 | 0.16 | 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) | 14.51 | -17.23 | -23.39 | 60.57 | -1.9 | -3.7 | 0 | 0 | 0 | 5.51 | -0.72 | 2.23 | 65.34 | 0.57 | 24.01 | 0.52 | 246.67 | 134.9 | 10.8 | -26.18 | -14.08 | 4.64 | -30.19 | -23.01 | 16.1 | 7.55 | 23.18 | 17.9 | -0.72 | -2.61 | 80.82 | 2.54 | -6.57 | 0.55 | -6.78 | 7.84 | 88.57 | 0.0 | 0.0 | 16.46 | 0.0 | 1.67 | 19.11 | 0.0 | 0.0 | 5.53 | 10.38 | 25.97 | 41.1 | 1.28 | 3.55 | -19.76 | -4.27 | -42.36 | -14.23 | -2.08 | -49.95 | 0.18 | -0.63 | -3.58 |
| 24Q2 (19) | 17.53 | 7.68 | 19.82 | 61.74 | -2.12 | 2.81 | 0 | 0 | 0 | 5.55 | 0.91 | 7.35 | 64.97 | 26.03 | 24.04 | 0.15 | -34.78 | 119.74 | 14.63 | 49.74 | 27.44 | 6.65 | 41.18 | 18.71 | 14.97 | 3.96 | 18.53 | 18.03 | -0.61 | -2.17 | 78.82 | -9.73 | -9.92 | 0.59 | -3.28 | 18.0 | 88.57 | 0.0 | 0.0 | 16.46 | 1.67 | 1.67 | 19.11 | 0.0 | 0.0 | 5.01 | 10.11 | -14.65 | 40.58 | 1.81 | -1.46 | -18.95 | -10.24 | -28.21 | -13.94 | -10.28 | -56.45 | 0.18 | 0.01 | -2.55 |
| 24Q1 (18) | 16.28 | -15.08 | -35.75 | 63.08 | 2.95 | -21.35 | 0 | 0 | 0 | 5.5 | 3.97 | 3.38 | 51.55 | 1.36 | -1.34 | 0.23 | 116.43 | -96.35 | 9.77 | -11.42 | -10.12 | 4.71 | -11.12 | -9.98 | 14.4 | 3.08 | 32.72 | 18.14 | -0.38 | -2.42 | 87.32 | -3.13 | -5.08 | 0.61 | 24.49 | 12.96 | 88.57 | 0.0 | 0.0 | 16.19 | 0.0 | 0.25 | 19.11 | 0.0 | 0.0 | 4.55 | 50.66 | -46.09 | 39.86 | 4.02 | -8.81 | -17.19 | 8.07 | -18.47 | -12.64 | 19.39 | -108.24 | 0.18 | -1.2 | 22.38 |
| 23Q4 (17) | 19.17 | 1.21 | -10.63 | 61.27 | -2.59 | -20.72 | 0 | 0 | 0 | 5.29 | -1.86 | 0.0 | 50.86 | -3.47 | -0.68 | -1.4 | 6.04 | -125.09 | 11.03 | -12.25 | -2.13 | 5.30 | -12.1 | 3.81 | 13.97 | 6.89 | 10.43 | 18.21 | -0.92 | -2.67 | 90.14 | 4.21 | -6.08 | 0.49 | -3.92 | 19.51 | 88.57 | 0.0 | 0.0 | 16.19 | 0.0 | 0.25 | 19.11 | 0.0 | 0.0 | 3.02 | -31.21 | 41.12 | 38.32 | -3.45 | 2.43 | -18.7 | -34.73 | -19.26 | -15.68 | -65.23 | -15.81 | 0.18 | -1.81 | 12.44 |
| 23Q3 (16) | 18.94 | 29.46 | -29.64 | 62.9 | 4.75 | -18.86 | 0 | 0 | 0 | 5.39 | 4.26 | 2.28 | 52.69 | 0.59 | 7.18 | -1.49 | -96.05 | 42.25 | 12.57 | 9.49 | 12.13 | 6.03 | 7.64 | 26.95 | 13.07 | 3.48 | 3.81 | 18.38 | -0.27 | -38.03 | 86.5 | -1.14 | -8.94 | 0.51 | 2.0 | 15.91 | 88.57 | 0.0 | 0.0 | 16.19 | 0.0 | 0.25 | 19.11 | 0.0 | 0.0 | 4.39 | -25.21 | 227.25 | 39.69 | -3.62 | 24.77 | -13.88 | 6.09 | -12.75 | -9.49 | -6.51 | 39.78 | 0.18 | 0.44 | 4.64 |
| 23Q2 (15) | 14.63 | -42.27 | -4.94 | 60.05 | -25.12 | -23.95 | 0 | 0 | 0 | 5.17 | -2.82 | -0.96 | 52.38 | 0.25 | -5.09 | -0.76 | -112.06 | 59.57 | 11.48 | 5.61 | -7.42 | 5.60 | 7.06 | 15.95 | 12.63 | 16.41 | -20.96 | 18.43 | -0.86 | -40.89 | 87.5 | -4.88 | 10.06 | 0.5 | -7.41 | 8.7 | 88.57 | 0.0 | 0.0 | 16.19 | 0.25 | 0.25 | 19.11 | 0.0 | 0.0 | 5.87 | -30.45 | 774.71 | 41.18 | -5.79 | 19.74 | -14.78 | -1.86 | -21.45 | -8.91 | -46.79 | 31.67 | 0.18 | 25.61 | -0.93 |
| 23Q1 (14) | 25.34 | 18.14 | 26.7 | 80.2 | 3.78 | 16.42 | 0 | 0 | 0 | 5.32 | 0.57 | 0.19 | 52.25 | 2.03 | -19.92 | 6.3 | 12.9 | 963.01 | 10.87 | -3.55 | -14.54 | 5.23 | 2.48 | 12.8 | 10.85 | -14.23 | -28.29 | 18.59 | -0.64 | -43.03 | 91.99 | -4.16 | 13.15 | 0.54 | 31.71 | 17.39 | 88.57 | 0.0 | 0.0 | 16.15 | 0.0 | 5.76 | 19.11 | 0.0 | 0.0 | 8.44 | 294.39 | 4.33 | 43.71 | 16.84 | 2.92 | -14.51 | 7.46 | -52.58 | -6.07 | 55.17 | -327.46 | 0.15 | -9.23 | -21.97 |
| 22Q4 (13) | 21.45 | -20.32 | 1.95 | 77.28 | -0.31 | 41.25 | 0 | 0 | 0 | 5.29 | 0.38 | 3.32 | 51.21 | 4.17 | -22.97 | 5.58 | 316.28 | 771.88 | 11.27 | 0.54 | -15.71 | 5.10 | 7.49 | 4.91 | 12.65 | 0.48 | -9.77 | 18.71 | -36.92 | -43.68 | 95.98 | 1.04 | 18.07 | 0.41 | -6.82 | -10.87 | 88.57 | 0.0 | 0.0 | 16.15 | 0.0 | 5.76 | 19.11 | 0.0 | 0.0 | 2.14 | 162.03 | -75.74 | 37.41 | 17.6 | -13.4 | -15.68 | -27.38 | -28.21 | -13.54 | 14.09 | -297.07 | 0.16 | -8.63 | -16.79 |
| 22Q3 (12) | 26.92 | 74.92 | 22.87 | 77.52 | -1.82 | 41.46 | 0 | 0 | 0 | 5.27 | 0.96 | 7.55 | 49.16 | -10.93 | -29.6 | -2.58 | -37.23 | -212.66 | 11.21 | -9.6 | -17.63 | 4.75 | -1.68 | -8.77 | 12.59 | -21.21 | 17.44 | 29.66 | -4.87 | -15.06 | 94.99 | 19.48 | 10.71 | 0.44 | -4.35 | 41.94 | 88.57 | 0.0 | 0.0 | 16.15 | 0.0 | 5.76 | 19.11 | 0.0 | 0.0 | -3.45 | -296.55 | -141.32 | 31.81 | -7.5 | -25.56 | -12.31 | -1.15 | -22.0 | -15.76 | -20.86 | -805.75 | 0.18 | -4.91 | -9.46 |
| 22Q2 (11) | 15.39 | -23.05 | -39.98 | 78.96 | 14.62 | 41.18 | 0 | 0 | 0 | 5.22 | -1.69 | 6.1 | 55.19 | -15.42 | -24.14 | -1.88 | -157.53 | -500.0 | 12.4 | -2.52 | -22.55 | 4.83 | 4.15 | -29.38 | 15.98 | 5.62 | 31.2 | 31.18 | -4.44 | -13.68 | 79.5 | -2.21 | -10.36 | 0.46 | 0.0 | 39.39 | 88.57 | 0.0 | 0.0 | 16.15 | 5.76 | 5.76 | 19.11 | 0.0 | 0.0 | -0.87 | -110.75 | -114.36 | 34.39 | -19.03 | -14.96 | -12.17 | -27.97 | -44.19 | -13.04 | -818.31 | -447.9 | 0.19 | -1.07 | -4.98 |
| 22Q1 (10) | 20.0 | -4.94 | -38.84 | 68.89 | 25.92 | 10.01 | 0 | 0 | 0 | 5.31 | 3.71 | 7.06 | 65.25 | -1.85 | -0.76 | -0.73 | -214.06 | -113.06 | 12.72 | -4.86 | -19.34 | 4.64 | -4.69 | -38.17 | 15.13 | 7.92 | 5.73 | 32.63 | -1.78 | -13.47 | 81.3 | 0.01 | -12.11 | 0.46 | 0.0 | 31.43 | 88.57 | 0.0 | 0.0 | 15.27 | 0.0 | -34.38 | 19.11 | 0.0 | 0.0 | 8.09 | -8.28 | 435.68 | 42.47 | -1.69 | 6.25 | -9.51 | 22.24 | -3.03 | -1.42 | 58.36 | 87.8 | 0.19 | -3.21 | -5.42 |
| 21Q4 (9) | 21.04 | -3.97 | -23.07 | 54.71 | -0.16 | -20.54 | 0 | 0 | 0 | 5.12 | 4.49 | 2.81 | 66.48 | -4.8 | 25.08 | 0.64 | -72.05 | 113.47 | 13.37 | -1.76 | 10.04 | 4.87 | -6.53 | -24.86 | 14.02 | 30.78 | 41.62 | 33.22 | -4.87 | -13.62 | 81.29 | -5.26 | -12.11 | 0.46 | 48.39 | 48.39 | 88.57 | 0.0 | 0.0 | 15.27 | 0.0 | -34.38 | 19.11 | 0.0 | 0.0 | 8.82 | 5.63 | 210.11 | 43.2 | 1.1 | 25.65 | -12.23 | -21.21 | -27.53 | -3.41 | -95.98 | 80.62 | 0.19 | -0.57 | 2.87 |
| 21Q3 (8) | 21.91 | -14.55 | -43.44 | 54.8 | -2.02 | -30.01 | 0 | 0 | 0 | 4.9 | -0.41 | 7.46 | 69.83 | -4.01 | 64.46 | 2.29 | 387.23 | 234.71 | 13.61 | -14.99 | 39.16 | 5.20 | -23.89 | -6.74 | 10.72 | -11.99 | -15.12 | 34.92 | -3.32 | -10.83 | 85.8 | -3.26 | -7.39 | 0.31 | -6.06 | 40.91 | 88.57 | 0.0 | 0.0 | 15.27 | 0.0 | -34.38 | 19.11 | 0.0 | 0.0 | 8.35 | 37.79 | 364.24 | 42.73 | 5.66 | 8.92 | -10.09 | -19.55 | -6.77 | -1.74 | 26.89 | 86.2 | 0.19 | -0.21 | -0.54 |
| 21Q2 (7) | 25.64 | -21.59 | -37.19 | 55.93 | -10.68 | -27.84 | 0 | 0 | 0 | 4.92 | -0.81 | 0 | 72.75 | 10.65 | 48.74 | 0.47 | -91.59 | 132.19 | 16.01 | 1.52 | 68.35 | 6.84 | -8.82 | 0 | 12.18 | -14.88 | 49.45 | 36.12 | -4.22 | -9.2 | 88.69 | -4.12 | -3.9 | 0.33 | -5.71 | 50.0 | 88.57 | 0.0 | 0.0 | 15.27 | -34.38 | -34.38 | 19.11 | 0.0 | 0.0 | 6.06 | 351.45 | 515.07 | 40.44 | 1.18 | -1.2 | -8.44 | 8.56 | 20.9 | -2.38 | 79.55 | 80.38 | 0.20 | -1.53 | -0.1 |
| 21Q1 (6) | 32.7 | 19.56 | 12.95 | 62.62 | -9.05 | -18.37 | 0 | 0 | 0 | 4.96 | -0.4 | 0 | 65.75 | 23.71 | 52.48 | 5.59 | 217.68 | 304.01 | 15.77 | 29.79 | 76.4 | 7.50 | 15.83 | 0 | 14.31 | 44.55 | 3.85 | 37.71 | -1.95 | -8.85 | 92.5 | 0.01 | 1.87 | 0.35 | 12.9 | 84.21 | 88.57 | 0.0 | 0.0 | 23.27 | 0.0 | 0.09 | 19.11 | 0.0 | 0.0 | -2.41 | 69.91 | -189.93 | 39.97 | 16.26 | -11.26 | -9.23 | 3.75 | 23.97 | -11.64 | 33.86 | -23.04 | 0.20 | 5.28 | 2.38 |
| 20Q4 (5) | 27.35 | -29.4 | -11.75 | 68.85 | -12.07 | -13.11 | 0 | 0 | -100.0 | 4.98 | 9.21 | 0 | 53.15 | 25.18 | 30.46 | -4.75 | -179.41 | -1030.95 | 12.15 | 24.23 | 21.87 | 6.48 | 16.02 | 0 | 9.9 | -21.62 | -22.6 | 38.46 | -1.79 | -11.69 | 92.49 | -0.17 | 10.9 | 0.31 | 40.91 | 55.0 | 88.57 | 0.0 | 0.0 | 23.27 | 0.0 | 0.09 | 19.11 | 0.0 | 0.0 | -8.01 | -153.48 | -247.79 | 34.38 | -12.36 | -28.05 | -9.59 | -1.48 | -28.04 | -17.6 | -39.57 | -750.24 | 0.19 | -3.86 | -1.59 |
| 20Q3 (4) | 38.74 | -5.1 | 0.0 | 78.3 | 1.02 | 0.0 | 0 | 0 | 0.0 | 4.56 | 0 | 0.0 | 42.46 | -13.19 | 0.0 | -1.7 | -16.44 | 0.0 | 9.78 | 2.84 | 0.0 | 5.58 | 0 | 0.0 | 12.63 | 54.97 | 0.0 | 39.16 | -1.56 | 0.0 | 92.65 | 0.39 | 0.0 | 0.22 | 0.0 | 0.0 | 88.57 | 0.0 | 0.0 | 23.27 | 0.0 | 0.0 | 19.11 | 0.0 | 0.0 | -3.16 | -116.44 | 0.0 | 39.23 | -4.15 | 0.0 | -9.45 | 11.43 | 0.0 | -12.61 | -3.96 | 0.0 | 0.20 | 0.24 | 0.0 |
