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) | 10.41 | -45.27 | 62.0 | -39.28 | 65.03 | 3.19 | 0 | 0 | 467.12 | -11.81 | -10.22 | 0 | 76.76 | -8.51 | 16.43 | 3.74 | 30.62 | -34.02 | 40.98 | -8.63 | 286.63 | 12.5 | 0.35 | -27.08 | 132.77 | 0.0 | 20.38 | 0.0 | 6.27 | 0.0 | 29.84 | -30.86 | 56.49 | -19.08 | -11.55 | 0 | 18.29 | -51.81 | 0.00 | -13.67 |
| 2022 (9) | 19.02 | 25.63 | 102.11 | 8.09 | 63.02 | -36.7 | 0 | 0 | 529.68 | -6.43 | -9.1 | 0 | 83.9 | -27.82 | 15.84 | -22.86 | 46.41 | -26.24 | 44.85 | -25.65 | 254.79 | 26.98 | 0.48 | -27.27 | 132.77 | 3.91 | 20.38 | 14.37 | 6.27 | 0.0 | 43.16 | -38.11 | 69.81 | -25.59 | -5.21 | 0 | 37.95 | -52.43 | 0.00 | -11.54 |
| 2021 (8) | 15.14 | 9.55 | 94.47 | 6.64 | 99.55 | 16.6 | 0 | 0 | 566.08 | 36.07 | 23.53 | 148.73 | 116.24 | 10.79 | 20.53 | -18.58 | 62.92 | 69.64 | 60.32 | 5.38 | 200.66 | -8.39 | 0.66 | 24.53 | 127.77 | 0.0 | 17.82 | 5.57 | 6.27 | 0.0 | 69.74 | 32.31 | 93.82 | 23.68 | 10.03 | 3.19 | 79.77 | 27.78 | 0.00 | -8.4 |
| 2020 (7) | 13.82 | -41.32 | 88.59 | -13.65 | 85.38 | -7.34 | 0 | 0 | 416.01 | -12.81 | 9.46 | 77.15 | 104.92 | 1.69 | 25.22 | 16.63 | 37.09 | 21.65 | 57.24 | 52.8 | 219.03 | 18.13 | 0.53 | -15.87 | 127.77 | 4.93 | 16.88 | 3.56 | 6.27 | 0.0 | 52.71 | 10.81 | 75.86 | 8.17 | 9.72 | 0 | 62.43 | 73.66 | 0.00 | -82.79 |
| 2019 (6) | 23.55 | 8.53 | 102.59 | -10.26 | 92.14 | -10.24 | 0 | 0 | 477.15 | -8.79 | 5.34 | -42.89 | 103.18 | -18.17 | 21.62 | -10.28 | 30.49 | -26.48 | 37.46 | 3.62 | 185.41 | 6.23 | 0.63 | -25.0 | 121.77 | 4.28 | 16.3 | 6.12 | 6.27 | 0.0 | 47.57 | -1.96 | 70.13 | -0.03 | -11.62 | 0 | 35.95 | -13.21 | 0.02 | -37.11 |
| 2018 (5) | 21.7 | 8.12 | 114.32 | -8.97 | 102.65 | 424.8 | 0 | 0 | 523.14 | 11.98 | 9.35 | -75.92 | 126.09 | -22.46 | 24.10 | -30.75 | 41.47 | 12.54 | 36.15 | -58.16 | 174.54 | -17.01 | 0.84 | 18.31 | 116.77 | 3.0 | 15.36 | 33.8 | 6.27 | 0.0 | 48.52 | -22.89 | 70.15 | -13.04 | -7.1 | 0 | 41.42 | -62.58 | 0.03 | 18.93 |
| 2017 (4) | 20.07 | -37.88 | 125.58 | 105.57 | 19.56 | -39.1 | 0 | 0 | 467.17 | 43.69 | 38.83 | 61.32 | 162.61 | 66.0 | 34.81 | 15.52 | 36.85 | 50.47 | 86.41 | 99.06 | 210.32 | 4.73 | 0.71 | 9.23 | 113.37 | 12.65 | 11.48 | 26.57 | 6.27 | 0.0 | 62.92 | 46.09 | 80.67 | 38.11 | 47.76 | 1048.08 | 110.68 | 134.34 | 0.02 | -6.83 |
| 2016 (3) | 32.31 | 181.2 | 61.09 | 14.42 | 32.12 | -48.48 | 0 | 0 | 325.12 | 21.19 | 24.07 | 157.43 | 97.96 | 27.04 | 30.13 | 4.83 | 24.49 | 3.86 | 43.41 | 38.96 | 200.82 | 46.26 | 0.65 | 6.56 | 100.64 | 20.22 | 9.07 | 11.43 | 6.27 | -6.28 | 43.07 | 52.3 | 58.41 | 35.52 | 4.16 | 6.67 | 47.23 | 46.77 | 0.02 | -67.93 |
| 2015 (2) | 11.49 | -54.78 | 53.39 | -24.74 | 62.35 | 45.2 | 0 | 0 | 268.27 | -2.4 | 9.35 | 6.98 | 77.11 | -28.67 | 28.74 | -26.92 | 23.58 | 2.25 | 31.24 | -5.05 | 137.3 | -4.76 | 0.61 | -11.59 | 83.71 | 0.0 | 8.14 | 11.97 | 6.69 | -0.59 | 28.28 | 3.06 | 43.1 | 4.03 | 3.9 | -67.9 | 32.18 | -18.72 | 0.07 | 5.51 |
| 2014 (1) | 25.41 | 94.86 | 70.94 | 12.19 | 42.94 | 39.05 | 0 | 0 | 274.88 | 13.09 | 8.74 | 3.07 | 108.11 | 7.36 | 39.33 | -5.07 | 23.06 | 9.34 | 32.9 | 1.7 | 144.16 | 1.5 | 0.69 | -2.82 | 83.71 | 6.35 | 7.27 | 13.24 | 6.73 | -33.37 | 27.44 | 21.47 | 41.43 | 5.9 | 12.15 | 31.78 | 39.59 | 24.46 | 0.07 | -4.41 |
| 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) | 19.6 | 10.67 | -22.5 | 78.04 | 20.23 | -21.47 | 70.52 | -27.83 | 14.83 | 0 | 0 | 0 | 117.51 | -6.76 | 1.01 | -2.63 | -305.47 | -130.7 | 74.7 | 4.48 | -24.39 | 15.76 | 4.22 | -23.72 | 37.98 | 23.75 | 7.5 | 40.85 | 4.5 | -0.66 | 262.91 | 3.79 | -4.46 | 0.27 | -6.9 | -28.95 | 132.77 | 0.0 | 0.0 | 20.38 | 0.0 | 0.0 | 11.55 | 0.0 | 84.21 | 23.3 | -10.14 | -20.12 | 55.23 | -4.56 | -1.06 | -6.85 | 35.62 | 27.05 | 16.45 | 7.59 | -16.84 | 0.00 | -2.88 | -7.62 |
| 24Q2 (19) | 17.71 | -18.72 | 61.44 | 64.91 | -10.38 | -15.81 | 97.71 | 92.61 | 11.14 | 0 | 0 | 0 | 126.03 | 17.39 | 5.47 | 1.28 | 2033.33 | 139.26 | 71.5 | -5.34 | -11.74 | 15.12 | -6.65 | -8.65 | 30.69 | -15.57 | -7.92 | 39.09 | -5.03 | -15.33 | 253.3 | -11.65 | 4.22 | 0.29 | -9.38 | -27.5 | 132.77 | 0.0 | 0.0 | 20.38 | 0.0 | 0.0 | 11.55 | 84.21 | 84.21 | 25.93 | -13.28 | -14.48 | 57.87 | 2.33 | 1.58 | -10.64 | -11.3 | -41.68 | 15.29 | -24.83 | -32.97 | 0.00 | -0.11 | -5.72 |
| 24Q1 (18) | 21.79 | 109.32 | -25.04 | 72.43 | 16.82 | -40.3 | 50.73 | -21.99 | -21.65 | 0 | 0 | 0 | 107.36 | -12.77 | -0.79 | 0.06 | -89.29 | 100.94 | 75.53 | -1.6 | -23.29 | 16.20 | -1.42 | -17.37 | 36.35 | 18.71 | -13.68 | 41.16 | 0.44 | -9.48 | 286.71 | 0.03 | 18.47 | 0.32 | -8.57 | -28.89 | 132.77 | 0.0 | 0.0 | 20.38 | 0.0 | 0.0 | 6.27 | 0.0 | 0.0 | 29.9 | 0.2 | -18.82 | 56.55 | 0.11 | -10.92 | -9.56 | 17.23 | -148.96 | 20.34 | 11.21 | -38.34 | 0.00 | -0.92 | -9.4 |
| 23Q4 (17) | 10.41 | -58.84 | -45.27 | 62.0 | -37.61 | -39.28 | 65.03 | 5.89 | 3.19 | 0 | 0 | 0 | 123.08 | 5.8 | -8.2 | 0.56 | 149.12 | 107.71 | 76.76 | -22.3 | -8.51 | 16.43 | -20.47 | 3.74 | 30.62 | -13.33 | -34.02 | 40.98 | -0.34 | -8.63 | 286.63 | 4.16 | 12.5 | 0.35 | -7.89 | -27.08 | 132.77 | 0.0 | 0.0 | 20.38 | 0.0 | 0.0 | 6.27 | 0.0 | 0.0 | 29.84 | 2.3 | -30.86 | 56.49 | 1.2 | -19.08 | -11.55 | -23.0 | -121.69 | 18.29 | -7.53 | -51.81 | 0.00 | -3.89 | -13.67 |
| 23Q3 (16) | 25.29 | 130.54 | 1.48 | 99.38 | 28.9 | -33.15 | 61.41 | -30.15 | -35.47 | 0 | 0 | 0 | 116.33 | -2.64 | -8.81 | -1.14 | 65.03 | 76.49 | 98.79 | 21.95 | -5.43 | 20.66 | 24.81 | 9.27 | 35.33 | 6.0 | -29.42 | 41.12 | -10.94 | -0.63 | 275.18 | 13.22 | 41.58 | 0.38 | -5.0 | -28.3 | 132.77 | 0.0 | 3.91 | 20.38 | 0.0 | 0.0 | 6.27 | 0.0 | 0.0 | 29.17 | -3.79 | -42.0 | 55.82 | -2.02 | -27.45 | -9.39 | -25.03 | -23.23 | 19.78 | -13.28 | -53.64 | 0.00 | -0.88 | -17.36 |
| 23Q2 (15) | 10.97 | -62.26 | -29.13 | 77.1 | -36.45 | -28.78 | 87.92 | 35.78 | 20.21 | 0 | 0 | 0 | 119.49 | 10.41 | -9.74 | -3.26 | 48.82 | -212.8 | 81.01 | -17.72 | -9.62 | 16.55 | -15.55 | 7.47 | 33.33 | -20.85 | -32.28 | 46.17 | 1.54 | -0.26 | 243.05 | 0.43 | 7.33 | 0.4 | -11.11 | -29.82 | 132.77 | 0.0 | 3.91 | 20.38 | 0.0 | 0.0 | 6.27 | 0.0 | 0.0 | 30.32 | -17.68 | -44.73 | 56.97 | -10.26 | -30.11 | -7.51 | -95.57 | -113.35 | 22.81 | -30.86 | -55.57 | 0.00 | -4.01 | -19.11 |
| 23Q1 (14) | 29.07 | 52.84 | -47.81 | 121.33 | 18.82 | -14.68 | 64.75 | 2.75 | -29.58 | 0 | 0 | 0 | 108.22 | -19.29 | -20.22 | -6.37 | 12.26 | -5408.33 | 98.46 | 17.35 | -9.45 | 19.60 | 23.76 | 6.31 | 42.11 | -9.27 | -27.73 | 45.47 | 1.38 | -15.77 | 242.02 | -5.01 | 19.58 | 0.45 | -6.25 | -28.57 | 132.77 | 0.0 | 3.91 | 20.38 | 0.0 | 14.37 | 6.27 | 0.0 | 0.0 | 36.83 | -14.67 | -47.27 | 63.48 | -9.07 | -32.42 | -3.84 | 26.3 | -144.29 | 32.99 | -13.07 | -57.99 | 0.00 | -5.59 | -14.35 |
| 22Q4 (13) | 19.02 | -23.68 | 25.63 | 102.11 | -31.31 | 8.09 | 63.02 | -33.77 | -36.7 | 0 | 0 | 0 | 134.08 | 5.1 | -14.5 | -7.26 | -49.69 | -261.69 | 83.9 | -19.68 | -27.82 | 15.84 | -16.23 | -22.86 | 46.41 | -7.29 | -26.24 | 44.85 | 8.39 | -25.65 | 254.79 | 31.09 | 26.98 | 0.48 | -9.43 | -27.27 | 132.77 | 3.91 | 3.91 | 20.38 | 0.0 | 14.37 | 6.27 | 0.0 | 0.0 | 43.16 | -14.18 | -38.11 | 69.81 | -9.27 | -25.59 | -5.21 | 31.63 | -151.94 | 37.95 | -11.06 | -52.43 | 0.00 | -8.0 | -11.54 |
| 22Q3 (12) | 24.92 | 60.98 | 5.82 | 148.66 | 37.32 | 46.09 | 95.16 | 30.11 | -14.86 | 0 | 0 | 0 | 127.57 | -3.64 | -18.75 | -4.85 | -267.82 | -200.41 | 104.46 | 16.55 | -9.17 | 18.91 | 22.75 | -11.44 | 50.06 | 1.71 | 15.91 | 41.38 | -10.61 | -39.49 | 194.37 | -14.17 | 12.8 | 0.53 | -7.02 | 29.27 | 127.77 | 0.0 | 0.0 | 20.38 | 0.0 | 14.37 | 6.27 | 0.0 | 0.0 | 50.29 | -8.33 | -22.86 | 76.94 | -5.61 | -13.81 | -7.62 | -116.48 | -144.61 | 42.67 | -16.89 | -48.13 | 0.00 | -2.98 | -4.74 |
| 22Q2 (11) | 15.48 | -72.21 | 30.52 | 108.26 | -23.87 | 33.89 | 73.14 | -20.46 | -19.28 | 0 | 0 | 0 | 132.39 | -2.4 | -5.55 | 2.89 | 2308.33 | -68.28 | 89.63 | -17.57 | -16.04 | 15.40 | -16.46 | -27.74 | 49.22 | -15.53 | 25.91 | 46.29 | -14.25 | -35.9 | 226.46 | 11.89 | 10.56 | 0.57 | -9.52 | 26.67 | 127.77 | 0.0 | 0.0 | 20.38 | 14.37 | 14.37 | 6.27 | 0.0 | 0.0 | 54.86 | -21.46 | -6.29 | 81.51 | -13.23 | -1.36 | -3.52 | -140.6 | -116.59 | 51.34 | -34.62 | -35.63 | 0.00 | 1.63 | -2.7 |
| 22Q1 (10) | 55.7 | 267.9 | 151.24 | 142.21 | 50.53 | 50.68 | 91.95 | -7.63 | 9.11 | 0 | 0 | 0 | 135.65 | -13.5 | 21.02 | 0.12 | -97.33 | -97.65 | 108.73 | -6.46 | 13.14 | 18.44 | -10.2 | -12.06 | 58.27 | -7.39 | 9.65 | 53.98 | -10.51 | -12.75 | 202.39 | 0.86 | -3.48 | 0.63 | -4.55 | 28.57 | 127.77 | 0.0 | 0.0 | 17.82 | 0.0 | 5.57 | 6.27 | 0.0 | 0.0 | 69.85 | 0.16 | 20.83 | 93.94 | 0.13 | 16.03 | 8.67 | -13.56 | -34.62 | 78.52 | -1.57 | 10.48 | 0.00 | -2.49 | -7.65 |
| 21Q4 (9) | 15.14 | -35.71 | 9.55 | 94.47 | -7.16 | 6.64 | 99.55 | -10.93 | 16.6 | 0 | 0 | 0 | 156.82 | -0.11 | 21.2 | 4.49 | -7.04 | -12.3 | 116.24 | 1.07 | 10.79 | 20.53 | -3.83 | -18.58 | 62.92 | 45.68 | 69.64 | 60.32 | -11.8 | 5.38 | 200.66 | 16.45 | -8.39 | 0.66 | 60.98 | 24.53 | 127.77 | 0.0 | 0.0 | 17.82 | 0.0 | 5.57 | 6.27 | 0.0 | 0.0 | 69.74 | 6.98 | 32.31 | 93.82 | 5.1 | 23.68 | 10.03 | -41.28 | 3.19 | 79.77 | -3.04 | 27.78 | 0.00 | -0.92 | -8.4 |
| 21Q3 (8) | 23.55 | 98.57 | 45.55 | 101.76 | 25.85 | -2.06 | 111.77 | 23.35 | 39.94 | 0 | 0 | 0 | 157.0 | 12.01 | 31.78 | 4.83 | -46.98 | 50.47 | 115.01 | 7.74 | 4.83 | 21.35 | 0.17 | -20.21 | 43.19 | 10.49 | 16.1 | 68.39 | -5.3 | 62.99 | 172.32 | -15.87 | -16.77 | 0.41 | -8.89 | -28.07 | 127.77 | 0.0 | 4.93 | 17.82 | 0.0 | 5.57 | 6.27 | 0.0 | 0.0 | 65.19 | 11.36 | 36.75 | 89.27 | 8.04 | 26.05 | 17.08 | -19.51 | 291.69 | 82.27 | 3.15 | 112.25 | 0.00 | -0.91 | -82.01 |
| 21Q2 (7) | 11.86 | -46.5 | -6.83 | 80.86 | -14.33 | -19.48 | 90.61 | 7.52 | 12.29 | 0 | 0 | 0 | 140.17 | 25.05 | 43.51 | 9.11 | 78.63 | 2435.9 | 106.75 | 11.08 | 18.18 | 21.32 | 1.66 | 0 | 39.09 | -26.44 | 30.78 | 72.22 | 16.73 | 100.61 | 204.83 | -2.31 | -1.42 | 0.45 | -8.16 | -18.18 | 127.77 | 0.0 | 4.93 | 17.82 | 5.57 | 5.57 | 6.27 | 0.0 | 0.0 | 58.54 | 1.26 | 31.64 | 82.63 | 2.06 | 22.22 | 21.22 | 60.03 | 225.27 | 79.76 | 12.23 | 189.72 | 0.00 | -3.54 | -82.49 |
| 21Q1 (6) | 22.17 | 60.42 | -16.81 | 94.38 | 6.54 | -23.49 | 84.27 | -1.3 | -20.83 | 0 | 0 | 0 | 112.09 | -13.37 | 60.59 | 5.1 | -0.39 | 235.53 | 96.1 | -8.41 | 21.8 | 20.97 | -16.86 | 0 | 53.14 | 43.27 | 27.37 | 61.87 | 8.09 | 109.44 | 209.68 | -4.27 | 33.9 | 0.49 | -7.55 | -18.33 | 127.77 | 0.0 | 4.93 | 16.88 | 0.0 | 3.56 | 6.27 | 0.0 | 0.0 | 57.81 | 9.68 | 17.76 | 80.96 | 6.72 | 12.99 | 13.26 | 36.42 | 163.32 | 71.07 | 13.84 | 152.47 | 0.00 | -3.28 | -82.73 |
| 20Q4 (5) | 13.82 | -14.59 | -41.32 | 88.59 | -14.74 | -13.65 | 85.38 | 6.9 | -7.34 | 0 | 0 | 0 | 129.39 | 8.6 | 4.9 | 5.12 | 59.5 | -2.66 | 104.92 | -4.37 | 1.69 | 25.22 | -5.75 | 0 | 37.09 | -0.3 | 21.65 | 57.24 | 36.42 | 52.8 | 219.03 | 5.79 | 18.13 | 0.53 | -7.02 | -15.87 | 127.77 | 4.93 | 4.93 | 16.88 | 0.0 | 3.56 | 6.27 | 0.0 | 0.0 | 52.71 | 10.57 | 10.81 | 75.86 | 7.12 | 8.17 | 9.72 | 209.09 | 183.65 | 62.43 | 61.07 | 73.66 | 0.00 | -80.55 | -82.79 |
| 20Q3 (4) | 16.18 | 27.1 | 0.0 | 103.9 | 3.47 | 0.0 | 79.87 | -1.02 | 0.0 | 0 | 0 | 0.0 | 119.14 | 21.98 | 0.0 | 3.21 | 923.08 | 0.0 | 109.71 | 21.45 | 0.0 | 26.76 | 0 | 0.0 | 37.2 | 24.46 | 0.0 | 41.96 | 16.56 | 0.0 | 207.05 | -0.35 | 0.0 | 0.57 | 3.64 | 0.0 | 121.77 | 0.0 | 0.0 | 16.88 | 0.0 | 0.0 | 6.27 | 0.0 | 0.0 | 47.67 | 7.2 | 0.0 | 70.82 | 4.75 | 0.0 | -8.91 | 47.4 | 0.0 | 38.76 | 40.79 | 0.0 | 0.01 | -3.5 | 0.0 |
