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) | 23.41 | -33.72 | 50.29 | -59.04 | 21.2 | 107.03 | 0 | 0 | 380.7 | 13.26 | 7.1 | 65.5 | 105.63 | 20.33 | 27.75 | 6.25 | 90.39 | -23.45 | 0.35 | -7.89 | 59.59 | 143.52 | 28.23 | -1.19 | 30.36 | 0.0 | 15.56 | 2.91 | 16.2 | -16.58 | 50.32 | 19.04 | 82.08 | 6.86 | -19.79 | 0 | 30.53 | 17.11 | 0.00 | -1.73 |
| 2022 (9) | 35.32 | 35.07 | 122.78 | 62.75 | 10.24 | 3100.0 | 0 | 0 | 336.13 | 9.21 | 4.29 | 1028.95 | 87.78 | 15.36 | 26.11 | 5.64 | 118.08 | 1.15 | 0.38 | -5.0 | 24.47 | -22.73 | 28.57 | 1.78 | 30.36 | 0.0 | 15.12 | 0.13 | 19.42 | 40.22 | 42.27 | -6.15 | 76.81 | 3.8 | -16.2 | 0 | 26.07 | 1.76 | 0.00 | -99.23 |
| 2021 (8) | 26.15 | -20.59 | 75.44 | 25.5 | 0.32 | -64.04 | 0 | 0 | 307.79 | 8.5 | 0.38 | -94.4 | 76.09 | 7.75 | 24.72 | -0.7 | 116.74 | 46.92 | 0.4 | -14.89 | 31.67 | -2.16 | 28.07 | -1.68 | 30.36 | 0.0 | 15.1 | 4.72 | 13.85 | 1.02 | 45.04 | -8.08 | 74.0 | -4.06 | -19.42 | 0 | 25.62 | -27.11 | 0.10 | 5.51 |
| 2020 (7) | 32.93 | 0.4 | 60.11 | 15.42 | 0.89 | -61.47 | 0 | 0 | 283.67 | 11.8 | 6.79 | -47.49 | 70.62 | -5.4 | 24.90 | -15.38 | 79.46 | 21.41 | 0.47 | 0 | 32.37 | 21.28 | 28.55 | 131.36 | 30.36 | 0.0 | 14.42 | 9.82 | 13.71 | 34.81 | 49.0 | -4.45 | 77.13 | 3.43 | -13.85 | 0 | 35.15 | -6.44 | 0.09 | 11782.39 |
| 2019 (6) | 32.8 | 0.86 | 52.08 | 0.83 | 2.31 | -53.24 | 0 | 0 | 253.73 | 16.62 | 12.93 | 231.54 | 74.65 | -1.01 | 29.42 | -15.12 | 65.45 | 18.76 | 0 | 0 | 26.69 | 43.11 | 12.34 | 1.15 | 30.36 | -0.13 | 13.13 | 3.06 | 10.17 | 3.04 | 51.28 | 24.04 | 74.57 | 16.61 | -13.71 | 0 | 37.57 | 20.53 | 0.00 | 7.65 |
| 2018 (5) | 32.52 | -4.01 | 51.65 | 2.24 | 4.94 | 59.87 | 0 | 0 | 217.57 | 11.61 | 3.9 | 200.0 | 75.41 | 3.96 | 34.66 | -6.86 | 55.11 | 13.14 | 0 | 0 | 18.65 | -18.59 | 12.2 | 1.5 | 30.4 | 0.0 | 12.74 | 1.03 | 9.87 | 27.85 | 41.34 | 1.55 | 63.95 | 4.77 | -10.17 | 0 | 31.17 | 1.07 | 0.00 | 16.24 |
| 2017 (4) | 33.88 | -7.61 | 50.52 | -4.75 | 3.09 | -4.63 | 0 | 0 | 194.94 | -3.33 | 1.3 | -81.84 | 72.54 | 1.04 | 37.21 | 4.52 | 48.71 | -12.19 | 0 | 0 | 22.91 | 164.55 | 12.02 | -4.6 | 30.4 | 0.0 | 12.61 | 6.06 | 7.72 | 621.5 | 40.71 | -19.08 | 61.04 | -3.52 | -9.87 | 0 | 30.84 | -27.59 | 0.00 | 5.38 |
| 2016 (3) | 36.67 | -26.65 | 53.04 | -12.3 | 3.24 | 12.89 | 0 | 0 | 201.65 | 18.79 | 7.16 | 26.95 | 71.79 | -1.39 | 35.60 | -16.99 | 55.47 | 17.05 | 0 | 0 | 8.66 | 40.58 | 12.6 | 37.25 | 30.4 | 0.0 | 11.89 | 4.94 | 1.07 | 67.19 | 50.31 | 6.57 | 63.27 | 6.93 | -7.72 | 0 | 42.59 | -7.69 | 0.00 | 3.53 |
| 2015 (2) | 49.99 | -1.92 | 60.48 | 53.15 | 2.87 | 3.99 | 0 | 0 | 169.75 | 2.56 | 5.64 | -78.62 | 72.8 | 12.85 | 42.89 | 10.03 | 47.39 | 27.98 | 0 | 0 | 6.16 | 10.39 | 9.18 | 277.78 | 30.4 | 0.53 | 11.33 | 30.38 | 0.64 | 0.0 | 47.21 | -3.67 | 59.17 | 1.42 | -1.07 | 0 | 46.14 | -9.35 | 0.00 | 70.22 |
| 2014 (1) | 50.97 | 163.14 | 39.49 | 102.2 | 2.76 | 17.95 | 0 | 0 | 165.51 | 9.82 | 26.38 | 207.82 | 64.51 | 27.87 | 38.98 | 16.44 | 37.03 | 16.56 | 0 | 0 | 5.58 | -41.51 | 2.43 | -10.0 | 30.24 | 50.15 | 8.69 | 10.98 | 0.64 | -71.81 | 49.01 | 36.33 | 58.34 | 26.66 | 1.89 | 285.71 | 50.9 | 39.68 | 0.00 | -26.25 |
| 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) | 20.01 | -19.93 | -9.74 | 63.19 | 0.94 | -10.11 | 2.69 | -87.32 | -87.09 | 0 | 0 | 0 | 120.75 | 17.14 | 24.79 | 4.75 | 62.67 | 28.38 | 109.31 | 14.1 | 24.97 | 25.34 | 7.76 | 6.73 | 128.57 | 10.22 | 16.89 | 0.36 | 9.09 | 2.86 | 80.56 | 44.3 | 44.37 | 28.06 | -1.72 | -2.33 | 30.34 | -0.07 | -0.07 | 16.27 | 0.0 | 4.56 | 19.79 | 0.0 | 22.16 | 49.13 | 10.33 | 12.17 | 85.18 | 5.7 | 12.75 | -16.33 | 7.95 | -9.3 | 32.8 | 22.43 | 13.65 | 0.00 | 9.38 | -8.44 |
| 24Q2 (19) | 24.99 | 2.46 | 7.95 | 62.6 | 19.99 | -7.45 | 21.22 | 1.05 | 1729.31 | 0 | 0 | 0 | 103.08 | 28.43 | 19.36 | 2.92 | 311.59 | -12.31 | 95.8 | 8.74 | 20.88 | 23.52 | 4.28 | 4.44 | 116.65 | 20.77 | 12.93 | 0.33 | -2.94 | -5.71 | 55.83 | -5.26 | -34.59 | 28.55 | 0.32 | 0.32 | 30.36 | 0.0 | 0.0 | 16.27 | 4.56 | 4.56 | 19.79 | 22.16 | 22.16 | 44.53 | -3.01 | 11.05 | 80.59 | 3.76 | 12.15 | -17.74 | -0.68 | -4.85 | 26.79 | -5.3 | 15.57 | 0.00 | -2.93 | -21.3 |
| 24Q1 (18) | 24.39 | 4.19 | -12.23 | 52.17 | 3.74 | -31.07 | 21.0 | -0.94 | 2592.31 | 0 | 0 | 0 | 80.26 | -36.91 | 14.09 | -1.38 | -121.1 | 78.67 | 88.1 | -16.6 | 14.1 | 22.56 | -18.71 | -3.24 | 96.59 | 6.86 | -14.83 | 0.34 | -2.86 | -10.53 | 58.93 | -1.11 | -33.02 | 28.46 | 0.81 | 0.25 | 30.36 | 0.0 | 0.0 | 15.56 | 0.0 | 2.91 | 16.2 | 0.0 | -16.58 | 45.91 | -8.76 | 28.24 | 77.67 | -5.37 | 10.42 | -17.62 | 10.97 | -9.03 | 28.29 | -7.34 | 44.04 | 0.00 | -12.25 | -19.62 |
| 23Q4 (17) | 23.41 | 5.59 | -33.72 | 50.29 | -28.46 | -59.04 | 21.2 | 1.78 | 107.03 | 0 | 0 | 0 | 127.22 | 31.48 | 10.72 | 6.54 | 76.76 | 22.47 | 105.63 | 20.76 | 20.33 | 27.75 | 16.85 | 6.25 | 90.39 | -17.82 | -23.45 | 0.35 | 0.0 | -7.89 | 59.59 | 6.79 | 143.52 | 28.23 | -1.74 | -1.19 | 30.36 | 0.0 | 0.0 | 15.56 | 0.0 | 2.91 | 16.2 | 0.0 | -16.58 | 50.32 | 14.89 | 19.04 | 82.08 | 8.64 | 6.86 | -19.79 | -32.46 | -22.16 | 30.53 | 5.79 | 17.11 | 0.00 | -1.73 | -1.73 |
| 23Q3 (16) | 22.17 | -4.23 | -16.37 | 70.3 | 3.93 | -23.36 | 20.83 | 1695.69 | 116.53 | 0 | 0 | 0 | 96.76 | 12.04 | 20.51 | 3.7 | 11.11 | 65.92 | 87.47 | 10.37 | 19.63 | 23.75 | 5.44 | 3.48 | 109.99 | 6.49 | -15.36 | 0.35 | 0.0 | -2.78 | 55.8 | -34.62 | 130.67 | 28.73 | 0.95 | -0.62 | 30.36 | 0.0 | 0.0 | 15.56 | 0.0 | 2.91 | 16.2 | 0.0 | -16.58 | 43.8 | 9.23 | 18.73 | 75.55 | 5.13 | 5.77 | -14.94 | 11.7 | 13.74 | 28.86 | 24.5 | 47.47 | 0.00 | -5.98 | -98.95 |
| 23Q2 (15) | 23.15 | -16.7 | -31.83 | 67.64 | -10.64 | -20.84 | 1.16 | 48.72 | -87.78 | 0 | 0 | 0 | 86.36 | 22.76 | 31.51 | 3.33 | 151.47 | 181.22 | 79.25 | 2.64 | 38.11 | 22.52 | -3.39 | 21.87 | 103.29 | -8.92 | -8.53 | 0.35 | -7.89 | -2.78 | 85.35 | -2.99 | 263.19 | 28.46 | 0.25 | 0.25 | 30.36 | 0.0 | 0.0 | 15.56 | 2.91 | 2.91 | 16.2 | -16.58 | -16.58 | 40.1 | 12.01 | 15.7 | 71.86 | 2.16 | 3.84 | -16.92 | -4.7 | 8.29 | 23.18 | 18.02 | 43.0 | 0.00 | -0.85 | -99.16 |
| 23Q1 (14) | 27.79 | -21.32 | -28.19 | 75.69 | -38.35 | -12.92 | 0.78 | -92.38 | -92.28 | 0 | 0 | 0 | 70.35 | -38.77 | -6.54 | -6.47 | -221.16 | -889.02 | 77.21 | -12.04 | 13.19 | 23.31 | -10.73 | 6.07 | 113.41 | -3.95 | -3.05 | 0.38 | 0.0 | -2.56 | 87.98 | 259.54 | 287.92 | 28.39 | -0.63 | 0.46 | 30.36 | 0.0 | 0.0 | 15.12 | 0.0 | 0.13 | 19.42 | 0.0 | 40.22 | 35.8 | -15.31 | -21.94 | 70.34 | -8.42 | -5.99 | -16.16 | 0.25 | 3.35 | 19.64 | -24.66 | -32.6 | 0.00 | 7.27 | -99.11 |
| 22Q4 (13) | 35.32 | 33.23 | 35.07 | 122.78 | 33.85 | 62.75 | 10.24 | 6.44 | 3100.0 | 0 | 0 | 0 | 114.9 | 43.11 | 17.96 | 5.34 | 139.46 | 12.42 | 87.78 | 20.05 | 15.36 | 26.11 | 13.8 | 5.64 | 118.08 | -9.13 | 1.15 | 0.38 | 5.56 | -5.0 | 24.47 | 1.16 | -22.73 | 28.57 | -1.18 | 1.78 | 30.36 | 0.0 | 0.0 | 15.12 | 0.0 | 0.13 | 19.42 | 0.0 | 40.22 | 42.27 | 14.58 | -6.15 | 76.81 | 7.53 | 3.8 | -16.2 | 6.47 | 16.58 | 26.07 | 33.21 | 1.76 | 0.00 | -98.95 | -99.23 |
| 22Q3 (12) | 26.51 | -21.94 | 2.83 | 91.73 | 7.35 | 14.99 | 9.62 | 1.37 | 3106.67 | 0 | 0 | 0 | 80.29 | 22.26 | 11.25 | 2.23 | 154.39 | 143.98 | 73.12 | 27.43 | 8.92 | 22.95 | 24.18 | 5.17 | 129.95 | 15.08 | 21.09 | 0.36 | 0.0 | -14.29 | 24.19 | 2.94 | -24.74 | 28.91 | 1.83 | 2.96 | 30.36 | 0.0 | 0.0 | 15.12 | 0.0 | 0.13 | 19.42 | 0.0 | 40.22 | 36.89 | 6.43 | -8.76 | 71.43 | 3.22 | 2.95 | -17.32 | 6.12 | 6.12 | 19.57 | 20.73 | -10.96 | 0.07 | -24.63 | -29.29 |
| 22Q2 (11) | 33.96 | -12.25 | 30.36 | 85.45 | -1.69 | 25.5 | 9.49 | -6.04 | 3414.81 | 0 | 0 | 0 | 65.67 | -12.75 | 0.23 | -4.1 | -600.0 | -13766.67 | 57.38 | -15.88 | -10.71 | 18.48 | -15.92 | -10.78 | 112.92 | -3.47 | 15.37 | 0.36 | -7.69 | -14.29 | 23.5 | 3.62 | -27.29 | 28.39 | 0.46 | 1.03 | 30.36 | 0.0 | 0.0 | 15.12 | 0.13 | 0.13 | 19.42 | 40.22 | 40.22 | 34.66 | -24.42 | -23.82 | 69.2 | -7.51 | -7.05 | -18.45 | -10.35 | -6.83 | 16.21 | -44.37 | -42.58 | 0.09 | 4.46 | 0.51 |
| 22Q1 (10) | 38.7 | 47.99 | 33.82 | 86.92 | 15.22 | 41.38 | 10.1 | 3056.25 | 4950.0 | 0 | 0 | 0 | 75.27 | -22.73 | 3.54 | 0.82 | -82.74 | 20.59 | 68.21 | -10.36 | 9.03 | 21.98 | -11.1 | 5.75 | 116.98 | 0.21 | 28.3 | 0.39 | -2.5 | -9.3 | 22.68 | -28.39 | -30.41 | 28.26 | 0.68 | -0.74 | 30.36 | 0.0 | 0.0 | 15.1 | 0.0 | 4.72 | 13.85 | 0.0 | 1.02 | 45.86 | 1.82 | -7.69 | 74.82 | 1.11 | -3.84 | -16.72 | 13.9 | -4.76 | 29.14 | 13.74 | -13.58 | 0.09 | -7.12 | 0.13 |
| 21Q4 (9) | 26.15 | 1.44 | -20.59 | 75.44 | -5.43 | 25.5 | 0.32 | 6.67 | -64.04 | 0 | 0 | 0 | 97.41 | 34.97 | 0.15 | 4.75 | 193.69 | -2.86 | 76.09 | 13.35 | 7.75 | 24.72 | 13.29 | -0.7 | 116.74 | 8.78 | 46.92 | 0.4 | -4.76 | -14.89 | 31.67 | -1.46 | -2.16 | 28.07 | -0.04 | -1.68 | 30.36 | 0.0 | 0.0 | 15.1 | 0.0 | 4.72 | 13.85 | 0.0 | 1.02 | 45.04 | 11.4 | -8.08 | 74.0 | 6.66 | -4.06 | -19.42 | -5.26 | -40.22 | 25.62 | 16.56 | -27.11 | 0.10 | -3.3 | 5.51 |
| 21Q3 (8) | 25.78 | -1.04 | -24.13 | 79.77 | 17.15 | 26.96 | 0.3 | 11.11 | -89.69 | 0 | 0 | 0 | 72.17 | 10.15 | -3.48 | -5.07 | -17000.0 | -212.42 | 67.13 | 4.47 | -1.76 | 21.82 | 5.35 | -14.09 | 107.32 | 9.64 | 45.56 | 0.42 | 0.0 | -28.81 | 32.14 | -0.56 | -15.44 | 28.08 | -0.07 | 20.67 | 30.36 | 0.0 | 0.0 | 15.1 | 0.0 | 4.72 | 13.85 | 0.0 | 1.02 | 40.43 | -11.14 | -8.34 | 69.38 | -6.81 | -3.96 | -18.45 | -6.83 | -20.98 | 21.98 | -22.14 | -23.84 | 0.10 | 7.14 | 81.38 |
| 21Q2 (7) | 26.05 | -9.92 | -21.28 | 68.09 | 10.75 | 6.71 | 0.27 | 35.0 | -88.26 | 0 | 0 | 0 | 65.52 | -9.88 | 16.4 | 0.03 | -95.59 | 133.33 | 64.26 | 2.72 | 5.59 | 20.71 | -0.34 | 0 | 97.88 | 7.35 | 42.68 | 0.42 | -2.33 | -10.64 | 32.32 | -0.83 | -15.79 | 28.1 | -1.3 | 19.68 | 30.36 | 0.0 | 0.0 | 15.1 | 4.72 | 4.72 | 13.85 | 1.02 | 1.02 | 45.5 | -8.41 | 14.9 | 74.45 | -4.32 | 9.94 | -17.27 | -8.21 | -5.37 | 28.23 | -16.28 | 21.63 | 0.09 | 4.05 | 70.95 |
| 21Q1 (6) | 28.92 | -12.18 | -7.25 | 61.48 | 2.28 | -7.27 | 0.2 | -77.53 | -92.98 | 0 | 0 | 0 | 72.7 | -25.25 | 31.35 | 0.68 | -86.09 | 126.98 | 62.56 | -11.41 | -5.44 | 20.78 | -16.52 | 0 | 91.18 | 14.75 | 31.21 | 0.43 | -8.51 | -10.42 | 32.59 | 0.68 | -15.26 | 28.47 | -0.28 | 20.89 | 30.36 | 0.0 | 0.0 | 14.42 | 0.0 | 9.82 | 13.71 | 0.0 | 34.81 | 49.68 | 1.39 | 1.89 | 77.81 | 0.88 | 7.99 | -15.96 | -15.23 | -4.45 | 33.72 | -4.07 | 0.72 | 0.09 | -2.13 | 71.78 |
| 20Q4 (5) | 32.93 | -3.09 | 0.4 | 60.11 | -4.33 | 15.42 | 0.89 | -69.42 | -61.47 | 0 | 0 | 0 | 97.26 | 30.08 | 17.73 | 4.89 | 8.43 | -30.54 | 70.62 | 3.35 | -5.4 | 24.90 | -1.99 | 0 | 79.46 | 7.77 | 21.41 | 0.47 | -20.34 | 0 | 32.37 | -14.84 | 21.28 | 28.55 | 22.69 | 131.36 | 30.36 | 0.0 | 0.0 | 14.42 | 0.0 | 9.82 | 13.71 | 0.0 | 34.81 | 49.0 | 11.09 | -4.45 | 77.13 | 6.77 | 3.43 | -13.85 | 9.18 | -1.02 | 35.15 | 21.79 | -6.44 | 0.09 | 66.24 | 11782.39 |
| 20Q3 (4) | 33.98 | 2.69 | 0.0 | 62.83 | -1.54 | 0.0 | 2.91 | 26.52 | 0.0 | 0 | 0 | 0.0 | 74.77 | 32.83 | 0.0 | 4.51 | 5111.11 | 0.0 | 68.33 | 12.27 | 0.0 | 25.40 | 0 | 0.0 | 73.73 | 7.48 | 0.0 | 0.59 | 25.53 | 0.0 | 38.01 | -0.96 | 0.0 | 23.27 | -0.89 | 0.0 | 30.36 | 0.0 | 0.0 | 14.42 | 0.0 | 0.0 | 13.71 | 0.0 | 0.0 | 44.11 | 11.39 | 0.0 | 72.24 | 6.67 | 0.0 | -15.25 | 6.96 | 0.0 | 28.86 | 24.34 | 0.0 | 0.05 | 0.98 | 0.0 |
