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 | |||||||||||||||||||||
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2023 (10) | 65.24 | 20.46 | 3.89 | -44.51 | 0.12 | -98.06 | 0 | 0 | 202.92 | -10.39 | 5.99 | 61.89 | 30.63 | -10.78 | 15.09 | -0.44 | 22.44 | -10.88 | 4.39 | 0.92 | 17.87 | 75.54 | 3.34 | -6.18 | 101.68 | 0.0 | 9.1 | 4.36 | 6.93 | 196.15 | 15.34 | -2.42 | 31.38 | 17.13 | -11.52 | 0 | 3.82 | -56.54 | 0.25 | 4.41 |
2022 (9) | 54.16 | -15.87 | 7.01 | 20.45 | 6.2 | 81.29 | 0 | 0 | 226.44 | 12.04 | 3.7 | -48.82 | 34.33 | 13.41 | 15.16 | 1.23 | 25.18 | -0.12 | 4.35 | 5.84 | 10.18 | -30.42 | 3.56 | -5.07 | 101.68 | 0.0 | 8.72 | 9.0 | 2.34 | -53.66 | 15.72 | 10.47 | 26.79 | -1.8 | -6.93 | 0 | 8.79 | -26.07 | 0.24 | 0.37 |
2021 (8) | 64.38 | -1.98 | 5.82 | -47.71 | 3.42 | 40.16 | 0 | 0 | 202.11 | -21.81 | 7.23 | -57.12 | 30.27 | -3.63 | 14.98 | 23.25 | 25.21 | 6.1 | 4.11 | 3.01 | 14.63 | -12.71 | 3.75 | -5.54 | 101.68 | 0.0 | 8.0 | 26.78 | 5.05 | 27.2 | 14.23 | -15.8 | 27.28 | 0.37 | -2.34 | 0 | 11.89 | 0.34 | 0.24 | -1.8 |
2020 (7) | 65.68 | 105.25 | 11.13 | -56.81 | 2.44 | -64.38 | 0 | 0 | 258.49 | -5.87 | 16.86 | 9266.67 | 31.41 | -28.02 | 12.15 | -23.54 | 23.76 | -38.11 | 3.99 | 0.0 | 16.76 | -13.43 | 3.97 | -9.77 | 101.68 | 0.0 | 6.31 | 0.16 | 3.97 | 39.79 | 16.9 | 1382.46 | 27.18 | 164.4 | -5.05 | 0 | 11.85 | 0 | 0.25 | 1.38 |
2019 (6) | 32.0 | 0.06 | 25.77 | -41.68 | 6.85 | 3.47 | 0 | 0 | 274.6 | -9.65 | 0.18 | -93.18 | 43.64 | -16.01 | 15.89 | -7.04 | 38.39 | -9.14 | 3.99 | -11.92 | 19.36 | 3.97 | 4.4 | -8.52 | 101.68 | 0.0 | 6.3 | 4.48 | 2.84 | 1675.0 | 1.14 | -80.38 | 10.28 | -14.33 | -6.73 | 0 | -5.59 | 0 | 0.24 | 0.98 |
2018 (5) | 31.98 | -6.6 | 44.19 | 2.2 | 6.62 | -47.5 | 3.05 | 11.31 | 303.94 | -3.3 | 2.64 | -21.66 | 51.96 | -8.21 | 17.10 | -5.09 | 42.25 | -4.8 | 4.53 | 2.72 | 18.62 | -2.56 | 4.81 | -7.68 | 101.68 | -0.47 | 6.03 | 5.98 | 0.16 | 0.0 | 5.81 | 29.69 | 12.0 | 16.17 | -2.84 | 0 | 2.97 | -38.89 | 0.24 | 2.27 |
2017 (4) | 34.24 | -32.72 | 43.24 | -15.65 | 12.61 | -37.08 | 2.74 | -7.43 | 314.3 | 2.57 | 3.37 | -16.38 | 56.61 | 1.87 | 18.01 | -0.68 | 44.38 | 0.84 | 4.41 | 15.75 | 19.11 | 14.57 | 5.21 | 40.81 | 102.16 | 3.48 | 5.69 | 7.56 | 0.16 | 0.0 | 4.48 | -8.94 | 10.33 | -0.39 | 0.38 | -84.92 | 4.86 | -34.68 | 0.23 | -13.78 |
2016 (3) | 50.89 | 13.44 | 51.26 | -30.82 | 20.04 | 25.25 | 2.96 | 3.14 | 306.43 | -21.19 | 4.03 | 14.49 | 55.57 | 13.06 | 18.13 | 43.47 | 44.01 | 0.89 | 3.81 | -73.06 | 16.68 | -51.07 | 3.7 | -6.09 | 98.72 | 2.98 | 5.29 | 7.09 | 0.16 | 0.0 | 4.92 | 10.81 | 10.37 | 8.7 | 2.52 | -68.06 | 7.44 | -39.66 | 0.27 | 8.44 |
2015 (2) | 44.86 | -38.95 | 74.1 | -51.48 | 16.0 | -53.09 | 2.87 | 635.9 | 388.84 | -31.39 | 3.52 | 0 | 49.15 | -25.09 | 12.64 | 9.19 | 43.62 | -29.13 | 14.14 | -9.42 | 34.09 | -48.1 | 3.94 | -21.51 | 95.86 | 0.0 | 4.94 | 0.0 | 0.16 | 0.0 | 4.44 | 362.5 | 9.54 | 57.43 | 7.89 | -15.25 | 12.33 | 20.06 | 0.25 | -10.73 |
2014 (1) | 73.48 | 19.67 | 152.71 | 78.61 | 34.11 | 87.31 | 0.39 | -60.2 | 566.77 | 3.86 | -3.95 | 0 | 65.61 | 19.29 | 11.58 | 14.86 | 61.55 | 2.65 | 15.61 | 39.25 | 65.68 | -23.02 | 5.02 | 56.39 | 95.86 | 5.01 | 4.94 | 10.76 | 0.16 | 0.0 | 0.96 | -90.36 | 6.06 | -58.41 | 9.31 | 43.23 | 10.27 | -37.61 | 0.28 | -9.88 |
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 | |||||||||||||||||||||||||||||||||||||||||
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24Q3 (20) | 76.33 | 3.18 | 16.93 | 8.46 | 24.41 | 115.82 | 0.24 | 300.0 | -83.45 | 0 | 0 | 0 | 50.99 | 4.79 | -1.62 | 0.87 | 557.89 | -53.48 | 28.86 | -3.96 | -11.96 | 14.60 | -3.55 | -8.39 | 23.68 | -11.74 | -6.77 | 4.29 | 0.7 | -1.38 | 16.16 | -1.1 | -11.98 | 3.21 | -1.83 | -5.87 | 101.68 | 0.0 | 0.0 | 9.7 | 0.0 | 6.59 | 11.52 | 0.0 | 66.23 | 10.67 | 8.88 | -27.56 | 31.89 | 2.8 | 3.67 | -6.97 | 5.68 | 1.55 | 3.7 | 53.53 | -51.63 | 0.26 | 1.28 | 2.16 |
24Q2 (19) | 73.98 | 0.42 | 24.38 | 6.8 | -8.85 | -33.72 | 0.06 | -86.05 | -99.42 | 0 | 0 | 0 | 48.66 | 5.26 | 3.22 | -0.19 | -106.57 | -111.11 | 30.05 | 10.03 | 1.18 | 15.14 | 9.19 | 11.27 | 26.83 | 0.71 | -1.29 | 4.26 | -3.62 | -0.7 | 16.34 | -0.12 | 330.0 | 3.27 | -1.21 | -4.66 | 101.68 | 0.0 | 0.0 | 9.7 | 6.59 | 6.59 | 11.52 | 66.23 | 66.23 | 9.8 | -46.24 | -23.85 | 31.02 | -9.46 | 7.34 | -7.39 | 15.45 | 12.85 | 2.41 | -74.6 | -45.1 | 0.25 | 0.69 | 4.96 |
24Q1 (18) | 73.67 | 12.92 | 36.5 | 7.46 | 91.77 | -6.63 | 0.43 | 258.33 | -96.28 | 0 | 0 | 0 | 46.23 | -10.77 | -11.33 | 2.89 | 189.0 | 103.52 | 27.31 | -10.84 | -19.72 | 13.86 | -8.16 | -6.82 | 26.64 | 18.72 | -4.17 | 4.42 | 0.68 | 0.45 | 16.36 | -8.45 | 321.65 | 3.31 | -0.9 | -5.7 | 101.68 | 0.0 | 0.0 | 9.1 | 0.0 | 4.36 | 6.93 | 0.0 | 196.15 | 18.23 | 18.84 | 6.3 | 34.26 | 9.18 | 21.45 | -8.74 | 24.13 | -52.53 | 9.49 | 148.43 | -16.9 | 0.25 | -0.59 | 3.84 |
23Q4 (17) | 65.24 | -0.06 | 20.46 | 3.89 | -0.77 | -44.51 | 0.12 | -91.72 | -98.06 | 0 | 0 | 0 | 51.81 | -0.04 | -5.09 | 1.0 | -46.52 | 525.0 | 30.63 | -6.56 | -10.78 | 15.09 | -5.28 | -0.43 | 22.44 | -11.65 | -10.88 | 4.39 | 0.92 | 0.92 | 17.87 | -2.67 | 75.54 | 3.34 | -2.05 | -6.18 | 101.68 | 0.0 | 0.0 | 9.1 | 0.0 | 4.36 | 6.93 | 0.0 | 196.15 | 15.34 | 4.14 | -2.42 | 31.38 | 2.02 | 17.13 | -11.52 | -62.71 | -66.23 | 3.82 | -50.07 | -56.54 | 0.25 | 0.78 | 4.41 |
23Q3 (16) | 65.28 | 9.75 | 18.43 | 3.92 | -61.79 | -54.79 | 1.45 | -86.0 | -63.66 | 0 | 0 | 0 | 51.83 | 9.95 | -19.61 | 1.87 | 9.36 | 62.61 | 32.78 | 10.37 | -24.76 | 15.94 | 17.15 | -18.13 | 25.4 | -6.55 | -1.21 | 4.35 | 1.4 | 1.4 | 18.36 | 383.16 | 52.37 | 3.41 | -0.58 | -5.54 | 101.68 | 0.0 | 0.0 | 9.1 | 0.0 | 4.36 | 6.93 | 0.0 | 196.15 | 14.73 | 14.45 | -4.91 | 30.76 | 6.44 | 15.86 | -7.08 | 16.51 | -402.56 | 7.65 | 74.26 | -57.09 | 0.25 | 4.04 | 0.9 |
23Q2 (15) | 59.48 | 10.21 | 4.0 | 10.26 | 28.41 | 0.98 | 10.36 | -10.38 | 283.7 | 0 | 0 | 0 | 47.14 | -9.59 | -17.97 | 1.71 | 20.42 | 155.22 | 29.7 | -12.7 | -18.85 | 13.60 | -8.57 | -21.57 | 27.18 | -2.23 | -20.08 | 4.29 | -2.5 | 1.18 | 3.8 | -2.06 | -71.54 | 3.43 | -2.28 | -6.28 | 101.68 | 0.0 | 0.0 | 9.1 | 4.36 | 4.36 | 6.93 | 196.15 | 196.15 | 12.87 | -24.96 | -10.19 | 28.9 | 2.45 | 13.78 | -8.48 | -47.99 | -931.37 | 4.39 | -61.56 | -71.4 | 0.24 | -0.37 | -3.16 |
23Q1 (14) | 53.97 | -0.35 | -6.64 | 7.99 | 13.98 | 18.55 | 11.56 | 86.45 | 645.81 | 0 | 0 | 0 | 52.14 | -4.49 | 4.43 | 1.42 | 787.5 | -17.44 | 34.02 | -0.9 | 3.4 | 14.88 | -1.86 | -7.95 | 27.8 | 10.41 | 0.47 | 4.4 | 1.15 | 6.28 | 3.88 | -61.89 | -71.62 | 3.51 | -1.4 | -5.9 | 101.68 | 0.0 | 0.0 | 8.72 | 0.0 | 9.0 | 2.34 | 0.0 | -53.66 | 17.15 | 9.1 | 7.52 | 28.21 | 5.3 | -2.72 | -5.73 | 17.32 | -293.58 | 11.42 | 29.92 | -39.61 | 0.24 | -0.05 | 0.03 |
22Q4 (13) | 54.16 | -1.74 | -15.87 | 7.01 | -19.15 | 20.45 | 6.2 | 55.39 | 81.29 | 0 | 0 | 0 | 54.59 | -15.32 | 5.02 | 0.16 | -86.09 | 420.0 | 34.33 | -21.21 | 13.41 | 15.16 | -22.12 | 1.22 | 25.18 | -2.06 | -0.12 | 4.35 | 1.4 | 5.84 | 10.18 | -15.52 | -30.42 | 3.56 | -1.39 | -5.07 | 101.68 | 0.0 | 0.0 | 8.72 | 0.0 | 9.0 | 2.34 | 0.0 | -53.66 | 15.72 | 1.48 | 10.47 | 26.79 | 0.9 | -1.8 | -6.93 | -396.15 | -196.15 | 8.79 | -50.7 | -26.07 | 0.24 | -2.61 | 0.37 |
22Q3 (12) | 55.12 | -3.62 | -22.74 | 8.67 | -14.67 | 12.02 | 3.99 | 47.78 | 29.13 | 0 | 0 | 0 | 64.47 | 12.18 | 24.85 | 1.15 | 71.64 | -50.64 | 43.57 | 19.04 | 63.12 | 19.46 | 12.22 | 49.65 | 25.71 | -24.4 | 15.71 | 4.29 | 1.18 | 4.13 | 12.05 | -9.74 | -16.26 | 3.61 | -1.37 | -4.75 | 101.68 | 0.0 | 0.0 | 8.72 | 0.0 | 9.0 | 2.34 | 0.0 | -53.66 | 15.49 | 8.09 | 8.55 | 26.55 | 4.53 | -2.82 | 2.34 | 129.41 | 146.61 | 17.83 | 16.16 | 92.76 | 0.25 | -0.14 | -7.18 |
22Q2 (11) | 57.19 | -1.07 | -23.0 | 10.16 | 50.74 | 20.95 | 2.7 | 74.19 | -2.17 | 0 | 0 | 0 | 57.47 | 15.1 | 14.94 | 0.67 | -61.05 | -67.79 | 36.6 | 11.25 | 39.48 | 17.34 | 7.31 | 38.17 | 34.01 | 22.91 | 20.22 | 4.24 | 2.42 | 4.18 | 13.35 | -2.34 | -9.55 | 3.66 | -1.88 | -4.94 | 101.68 | 0.0 | 0.0 | 8.72 | 9.0 | 9.0 | 2.34 | -53.66 | -53.66 | 14.33 | -10.16 | 19.92 | 25.4 | -12.41 | 1.6 | 1.02 | -65.54 | 121.47 | 15.35 | -18.83 | 113.19 | 0.25 | 2.91 | -6.5 |
22Q1 (10) | 57.81 | -10.21 | -16.44 | 6.74 | 15.81 | -25.28 | 1.55 | -54.68 | -36.21 | 0 | 0 | 0 | 49.93 | -3.94 | 2.95 | 1.72 | 3540.0 | -40.07 | 32.9 | 8.69 | 20.47 | 16.16 | 7.92 | 48.92 | 27.67 | 9.76 | 3.17 | 4.14 | 0.73 | 2.73 | 13.67 | -6.56 | -14.08 | 3.73 | -0.53 | -4.6 | 101.68 | 0.0 | 0.0 | 8.0 | 0.0 | 26.78 | 5.05 | 0.0 | 27.2 | 15.95 | 12.09 | -19.24 | 29.0 | 6.3 | -3.43 | 2.96 | 226.5 | 159.92 | 18.91 | 59.04 | 27.68 | 0.24 | 0.28 | -3.87 |
21Q4 (9) | 64.38 | -9.76 | -1.98 | 5.82 | -24.81 | -47.71 | 3.42 | 10.68 | 40.16 | 0 | 0 | 0 | 51.98 | 0.66 | -5.87 | -0.05 | -102.15 | 97.54 | 30.27 | 13.33 | -3.63 | 14.98 | 15.15 | 23.25 | 25.21 | 13.46 | 6.1 | 4.11 | -0.24 | 3.01 | 14.63 | 1.67 | -12.71 | 3.75 | -1.06 | -5.54 | 101.68 | 0.0 | 0.0 | 8.0 | 0.0 | 26.78 | 5.05 | 0.0 | 27.2 | 14.23 | -0.28 | -15.8 | 27.28 | -0.15 | 0.37 | -2.34 | 53.39 | 53.66 | 11.89 | 28.54 | 0.34 | 0.24 | -9.94 | -1.8 |
21Q3 (8) | 71.34 | -3.95 | 33.57 | 7.74 | -7.86 | -50.32 | 3.09 | 11.96 | 49.28 | 0 | 0 | -100.0 | 51.64 | 3.28 | -6.64 | 2.33 | 12.02 | 271.32 | 26.71 | 1.79 | -16.22 | 13.01 | 3.61 | 8.85 | 22.22 | -21.46 | 4.91 | 4.12 | 1.23 | 3.0 | 14.39 | -2.51 | -16.72 | 3.79 | -1.56 | -8.23 | 101.68 | 0.0 | 0.0 | 8.0 | 0.0 | 26.78 | 5.05 | 0.0 | 27.2 | 14.27 | 19.41 | -24.46 | 27.32 | 9.28 | -6.34 | -5.02 | -5.68 | 31.51 | 9.25 | 28.47 | -19.98 | 0.27 | 0.59 | 12.03 |
21Q2 (7) | 74.27 | 7.36 | 62.73 | 8.4 | -6.87 | -58.54 | 2.76 | 13.58 | 0 | 0 | 0 | 0 | 50.0 | 3.09 | -46.0 | 2.08 | -27.53 | -89.32 | 26.24 | -3.92 | -40.13 | 12.55 | 15.66 | 0 | 28.29 | 5.48 | 32.75 | 4.07 | 0.99 | 2.26 | 14.76 | -7.23 | -17.22 | 3.85 | -1.53 | -8.33 | 101.68 | 0.0 | 0.0 | 8.0 | 26.78 | 26.78 | 5.05 | 27.2 | 27.2 | 11.95 | -39.49 | -40.99 | 25.0 | -16.75 | -18.11 | -4.75 | 3.85 | 45.02 | 7.2 | -51.38 | -37.98 | 0.27 | 5.81 | 17.33 |
21Q1 (6) | 69.18 | 5.33 | 207.33 | 9.02 | -18.96 | -66.0 | 2.43 | -0.41 | -66.67 | 0 | 0 | 0 | 48.5 | -12.17 | -12.42 | 2.87 | 241.38 | 267.95 | 27.31 | -13.05 | -42.19 | 10.85 | -10.68 | 0 | 26.82 | 12.88 | -29.99 | 4.03 | 1.0 | 1.0 | 15.91 | -5.07 | -13.95 | 3.91 | -1.51 | -9.28 | 101.68 | 0.0 | 0.0 | 6.31 | 0.0 | 0.16 | 3.97 | 0.0 | 39.79 | 19.75 | 16.86 | 923.32 | 30.03 | 10.49 | 171.52 | -4.94 | 2.18 | 33.42 | 14.81 | 24.98 | 369.76 | 0.25 | 2.44 | 1.65 |
20Q4 (5) | 65.68 | 22.97 | 105.25 | 11.13 | -28.56 | -56.81 | 2.44 | 17.87 | 0 | 0 | -100.0 | 0 | 55.22 | -0.16 | -13.08 | -2.03 | -49.26 | -86.24 | 31.41 | -1.47 | -28.02 | 12.15 | 1.69 | 0 | 23.76 | 12.18 | -38.11 | 3.99 | -0.25 | 0.0 | 16.76 | -3.01 | -13.43 | 3.97 | -3.87 | -9.77 | 101.68 | 0.0 | 0.0 | 6.31 | 0.0 | 0.16 | 3.97 | 0.0 | 39.79 | 16.9 | -10.53 | 1382.46 | 27.18 | -6.82 | 164.4 | -5.05 | 31.11 | 24.96 | 11.85 | 2.51 | 311.99 | 0.25 | 2.75 | 1.38 |
20Q3 (4) | 53.41 | 17.02 | 0.0 | 15.58 | -23.1 | 0.0 | 2.07 | 0 | 0.0 | 0.26 | 0 | 0.0 | 55.31 | -40.26 | 0.0 | -1.36 | -106.99 | 0.0 | 31.88 | -27.26 | 0.0 | 11.95 | 0 | 0.0 | 21.18 | -0.61 | 0.0 | 4.0 | 0.5 | 0.0 | 17.28 | -3.08 | 0.0 | 4.13 | -1.67 | 0.0 | 101.68 | 0.0 | 0.0 | 6.31 | 0.0 | 0.0 | 3.97 | 0.0 | 0.0 | 18.89 | -6.72 | 0.0 | 29.17 | -4.45 | 0.0 | -7.33 | 15.16 | 0.0 | 11.56 | -0.43 | 0.0 | 0.24 | 5.35 | 0.0 |