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) | 77.38 | -48.24 | 80.34 | -9.33 | 20.5 | 310.0 | 0 | 0 | 178.75 | -23.51 | -4.94 | 0 | 33.06 | -20.66 | 18.50 | 3.72 | 27.75 | -13.31 | 49.35 | 0.78 | 31.97 | -42.71 | 2.44 | -4.31 | 98.47 | 0.0 | 31.89 | 2.21 | 6.49 | 0.62 | 68.32 | -8.83 | 106.7 | -5.24 | 41.07 | 6.54 | 109.39 | -3.61 | 0.05 | -2.35 |
| 2022 (9) | 149.49 | 38.91 | 88.61 | -7.38 | 5.0 | 0 | 0 | 0 | 233.68 | -5.07 | 6.79 | -80.0 | 41.67 | -10.25 | 17.83 | -5.46 | 32.01 | 15.14 | 48.97 | 2.38 | 55.8 | 55.65 | 2.55 | -9.57 | 98.47 | 0.0 | 31.2 | 12.23 | 6.45 | 0.0 | 74.94 | 2.04 | 112.6 | 4.55 | 38.55 | -8.93 | 113.49 | -1.97 | 0.05 | 9.04 |
| 2021 (8) | 107.62 | 41.55 | 95.67 | 47.55 | 0 | 0 | 0 | 0 | 246.17 | 43.91 | 33.95 | 366.99 | 46.43 | 19.27 | 18.86 | -17.12 | 27.8 | 25.28 | 47.83 | 1052.53 | 35.85 | 9589.19 | 2.82 | -20.79 | 98.47 | 0.0 | 27.8 | 2.7 | 6.45 | 0.0 | 73.44 | 78.56 | 107.7 | 44.25 | 42.33 | 7.55 | 115.77 | 43.83 | 0.05 | -57.39 |
| 2020 (7) | 76.03 | -37.36 | 64.84 | -18.59 | 30.66 | 426.8 | 0 | 0 | 171.06 | -23.19 | 7.27 | -37.76 | 38.93 | -1.72 | 22.76 | 27.96 | 22.19 | -25.44 | 4.15 | 10.96 | 0.37 | -98.59 | 3.56 | -18.91 | 98.47 | 0.0 | 27.07 | 4.48 | 6.45 | 0.0 | 41.13 | 11.25 | 74.66 | 7.69 | 39.36 | -18.0 | 80.49 | -5.27 | 0.12 | -2.21 |
| 2019 (6) | 121.38 | -18.21 | 79.65 | 17.2 | 5.82 | 30.49 | 0 | 0 | 222.71 | -8.84 | 11.68 | -60.99 | 39.61 | -32.5 | 17.79 | -25.95 | 29.76 | -12.62 | 3.74 | -4.35 | 26.26 | -37.49 | 4.39 | -11.31 | 98.47 | 13.0 | 25.91 | 13.05 | 6.45 | 0.0 | 36.97 | -29.91 | 69.33 | -15.57 | 48.0 | 18.23 | 84.97 | -8.98 | 0.12 | 44.86 |
| 2018 (5) | 148.41 | 74.89 | 67.96 | 26.84 | 4.46 | -43.47 | 0 | 0 | 244.32 | 21.47 | 29.94 | 31.72 | 58.68 | 25.98 | 24.02 | 3.71 | 34.06 | 50.18 | 3.91 | -4.4 | 42.01 | -20.12 | 4.95 | -6.6 | 87.14 | 38.63 | 22.92 | 11.05 | 6.45 | 0.0 | 52.75 | 23.94 | 82.12 | 17.89 | 40.6 | 39.66 | 93.35 | 30.32 | 0.08 | 91.22 |
| 2017 (4) | 84.86 | 36.3 | 53.58 | 32.79 | 7.89 | 9.89 | 0 | 0 | 201.14 | 26.59 | 22.73 | 54.52 | 46.58 | 27.83 | 23.16 | 0.98 | 22.68 | 16.01 | 4.09 | 144.91 | 52.59 | 55.36 | 5.3 | -26.9 | 62.86 | 4.99 | 20.64 | 7.67 | 6.45 | -0.62 | 42.56 | 27.85 | 69.66 | 18.17 | 29.07 | -8.5 | 71.63 | 10.1 | 0.04 | -9.65 |
| 2016 (3) | 62.26 | -8.6 | 40.35 | -25.17 | 7.18 | 29.6 | 0 | 0 | 158.89 | -5.71 | 14.71 | 72.86 | 36.44 | 23.57 | 22.93 | 31.05 | 19.55 | -14.48 | 1.67 | -0.6 | 33.85 | 57.3 | 7.25 | -7.05 | 59.87 | 0.0 | 19.17 | 4.64 | 6.49 | 0.0 | 33.29 | 25.15 | 58.95 | 14.67 | 31.77 | 32.76 | 65.06 | 28.76 | 0.05 | -13.35 |
| 2015 (2) | 68.12 | 8.7 | 53.92 | -3.2 | 5.54 | -16.31 | 0 | 0 | 168.51 | -23.42 | 8.51 | -66.82 | 29.49 | -23.54 | 17.50 | -0.16 | 22.86 | -30.52 | 1.68 | 0.0 | 21.52 | -21.17 | 7.8 | -4.06 | 59.87 | 9.01 | 18.32 | 16.24 | 6.49 | 0.0 | 26.6 | -31.12 | 51.41 | -15.53 | 23.93 | -46.32 | 50.53 | -39.27 | 0.06 | -2.11 |
| 2014 (1) | 62.67 | 98.13 | 55.7 | 25.25 | 6.62 | 27.06 | 0 | 0 | 220.05 | 2.16 | 25.65 | 216.67 | 38.57 | 1.63 | 17.53 | -0.52 | 32.9 | -3.06 | 1.68 | -0.59 | 27.3 | -30.85 | 8.13 | -11.15 | 54.92 | 0.0 | 15.76 | 5.42 | 6.49 | -29.76 | 38.62 | 117.33 | 60.86 | 45.04 | 44.58 | -0.71 | 83.2 | 32.76 | 0.06 | -10.82 |
| 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) | 92.74 | 5.25 | 12.38 | 103.32 | 2.14 | 8.79 | 18.52 | -2.42 | 0 | 0 | 0 | 0 | 50.43 | 8.76 | 6.98 | 0.04 | 100.28 | -55.56 | 38.69 | -4.0 | 6.38 | 20.86 | -5.7 | 9.22 | 35.02 | 12.42 | 31.7 | 56.09 | 17.59 | 19.09 | 32.43 | 0.46 | -19.33 | 2.56 | -3.76 | -2.66 | 98.47 | 0.0 | 0.0 | 31.89 | 0.0 | 0.0 | 6.48 | 0.0 | -0.15 | 51.8 | 0.08 | -25.92 | 90.17 | 0.04 | -16.74 | 44.44 | -15.77 | -11.32 | 96.24 | -7.92 | -19.82 | 0.06 | -1.62 | 2.04 |
| 24Q2 (19) | 88.11 | 8.43 | 17.64 | 101.16 | 10.33 | -1.17 | 18.98 | -11.14 | 0 | 0 | 0 | 0 | 46.37 | 4.84 | 13.79 | -14.16 | -487.55 | -291.16 | 40.3 | 8.63 | 34.83 | 22.12 | 5.28 | 55.57 | 31.15 | -12.06 | 6.13 | 47.7 | -1.91 | -0.46 | 32.28 | 0.5 | -2.57 | 2.66 | 2.31 | 6.83 | 98.47 | 0.0 | 0.0 | 31.89 | 0.0 | 0.0 | 6.48 | -0.15 | -0.15 | 51.76 | -21.47 | -25.88 | 90.13 | -13.58 | -16.71 | 52.76 | 11.26 | 3.15 | 104.52 | -7.77 | -13.61 | 0.06 | 4.15 | 7.1 |
| 24Q1 (18) | 81.26 | 5.01 | 14.74 | 91.69 | 14.13 | -2.16 | 21.36 | 4.2 | 0 | 0 | 0 | 0 | 44.23 | -0.56 | -4.66 | -2.41 | -48.77 | -1247.62 | 37.1 | 12.22 | 1.12 | 21.01 | 13.59 | 30.52 | 35.42 | 27.64 | 7.43 | 48.63 | -1.46 | 1.21 | 32.12 | 0.47 | -30.73 | 2.6 | 6.56 | 7.88 | 98.47 | 0.0 | 0.0 | 31.89 | 0.0 | 2.21 | 6.49 | 0.0 | 0.62 | 65.91 | -3.53 | -12.3 | 104.29 | -2.26 | -7.55 | 47.42 | 15.46 | 9.06 | 113.33 | 3.6 | -4.47 | 0.05 | 2.48 | 2.32 |
| 23Q4 (17) | 77.38 | -6.23 | -48.24 | 80.34 | -15.4 | -9.33 | 20.5 | 0 | 310.0 | 0 | 0 | 0 | 44.48 | -5.64 | -20.83 | -1.62 | -1900.0 | -105.06 | 33.06 | -9.1 | -20.66 | 18.49 | -3.15 | 3.71 | 27.75 | 4.36 | -13.31 | 49.35 | 4.78 | 0.78 | 31.97 | -20.47 | -42.71 | 2.44 | -7.22 | -4.31 | 98.47 | 0.0 | 0.0 | 31.89 | 0.0 | 2.21 | 6.49 | 0.0 | 0.62 | 68.32 | -2.29 | -8.83 | 106.7 | -1.48 | -5.24 | 41.07 | -18.04 | 6.54 | 109.39 | -8.86 | -3.61 | 0.05 | -2.82 | -2.35 |
| 23Q3 (16) | 82.52 | 10.17 | -18.47 | 94.97 | -7.22 | -22.3 | 0 | 0 | -100.0 | 0 | 0 | 0 | 47.14 | 15.68 | -29.57 | 0.09 | 102.49 | -98.36 | 36.37 | 21.68 | -40.61 | 19.10 | 34.32 | -19.86 | 26.59 | -9.4 | -26.34 | 47.1 | -1.71 | -2.34 | 40.2 | 21.34 | 16.86 | 2.63 | 5.62 | -7.39 | 98.47 | 0.0 | 0.0 | 31.89 | 0.0 | 2.21 | 6.49 | 0.0 | 0.62 | 69.92 | 0.13 | -7.59 | 108.3 | 0.08 | -4.42 | 50.11 | -2.03 | 0.28 | 120.03 | -0.79 | -4.46 | 0.05 | 3.27 | -5.93 |
| 23Q2 (15) | 74.9 | 5.76 | -46.46 | 102.36 | 9.23 | -14.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | 40.75 | -12.16 | -30.28 | -3.62 | -1823.81 | -7140.0 | 29.89 | -18.53 | -48.28 | 14.22 | -11.68 | -39.91 | 29.35 | -10.98 | -12.6 | 47.92 | -0.27 | 0.06 | 33.13 | -28.55 | 4.25 | 2.49 | 3.32 | -9.45 | 98.47 | 0.0 | 0.0 | 31.89 | 2.21 | 2.21 | 6.49 | 0.62 | 0.62 | 69.83 | -7.08 | -0.46 | 108.21 | -4.08 | 0.37 | 51.15 | 17.64 | 23.34 | 120.98 | 1.98 | 8.39 | 0.05 | -0.5 | -5.08 |
| 23Q1 (14) | 70.82 | -52.63 | -43.35 | 93.71 | 5.76 | -18.94 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 46.39 | -17.43 | -10.98 | 0.21 | 126.58 | -90.14 | 36.69 | -11.95 | -32.24 | 16.10 | -9.74 | -27.28 | 32.97 | 3.0 | 6.84 | 48.05 | -1.88 | 0.4 | 46.37 | -16.9 | 49.29 | 2.41 | -5.49 | -13.0 | 98.47 | 0.0 | 0.0 | 31.2 | 0.0 | 12.23 | 6.45 | 0.0 | 0.0 | 75.15 | 0.28 | -0.56 | 112.81 | 0.19 | 2.72 | 43.48 | 12.79 | -15.24 | 118.63 | 4.53 | -6.49 | 0.05 | -2.2 | 4.15 |
| 22Q4 (13) | 149.49 | 47.7 | 38.91 | 88.61 | -27.51 | -7.38 | 5.0 | 0.0 | 0 | 0 | 0 | 0 | 56.18 | -16.06 | -29.34 | -0.79 | -114.36 | -103.9 | 41.67 | -31.96 | -10.25 | 17.83 | -25.16 | -5.45 | 32.01 | -11.33 | 15.14 | 48.97 | 1.53 | 2.38 | 55.8 | 62.21 | 55.65 | 2.55 | -10.21 | -9.57 | 98.47 | 0.0 | 0.0 | 31.2 | 0.0 | 12.23 | 6.45 | 0.0 | 0.0 | 74.94 | -0.95 | 2.04 | 112.6 | -0.63 | 4.55 | 38.55 | -22.85 | -8.93 | 113.49 | -9.66 | -1.97 | 0.05 | -6.39 | 9.04 |
| 22Q3 (12) | 101.21 | -27.66 | -14.61 | 122.23 | 1.76 | 33.42 | 5.0 | 0.0 | -73.56 | 0 | 0 | 0 | 66.93 | 14.51 | 23.49 | 5.5 | 11100.0 | -14.86 | 61.24 | 5.97 | 30.16 | 23.83 | 0.72 | 9.32 | 36.1 | 7.5 | 54.74 | 48.23 | 0.71 | 2.95 | 34.4 | 8.24 | 518.71 | 2.84 | 3.27 | 35.89 | 98.47 | 0.0 | 0.0 | 31.2 | 0.0 | 12.23 | 6.45 | 0.0 | 0.0 | 75.66 | 7.85 | 42.46 | 113.31 | 5.1 | 29.69 | 49.97 | 20.5 | 4.82 | 125.63 | 12.55 | 24.66 | 0.06 | 4.2 | 11.77 |
| 22Q2 (11) | 139.9 | 11.9 | 97.4 | 120.12 | 3.91 | 54.08 | 5.0 | 0.0 | -79.81 | 0 | 0 | 0 | 58.45 | 12.17 | -0.65 | -0.05 | -102.35 | -101.69 | 57.79 | 6.72 | 20.8 | 23.66 | 6.89 | 4.19 | 33.58 | 8.81 | 62.14 | 47.89 | 0.06 | 456.86 | 31.78 | 2.32 | 471.58 | 2.75 | -0.72 | -12.97 | 98.47 | 0.0 | 0.0 | 31.2 | 12.23 | 15.26 | 6.45 | 0.0 | 0.0 | 70.15 | -7.17 | 45.06 | 107.81 | -1.83 | 31.65 | 41.47 | -19.16 | -12.57 | 111.62 | -12.02 | 16.53 | 0.06 | 9.17 | -49.96 |
| 22Q1 (10) | 125.02 | 16.17 | 50.63 | 115.6 | 20.83 | 61.25 | 5.0 | 0 | -84.3 | 0 | 0 | 0 | 52.11 | -34.46 | -2.85 | 2.13 | -89.49 | -50.35 | 54.15 | 16.63 | 16.93 | 22.13 | 17.36 | -13.96 | 30.86 | 11.01 | 7.53 | 47.86 | 0.06 | 443.86 | 31.06 | -13.36 | 905.18 | 2.77 | -1.77 | -18.53 | 98.47 | 0.0 | 0.0 | 27.8 | 0.0 | 2.7 | 6.45 | 0.0 | 0.0 | 75.57 | 2.9 | 66.38 | 109.82 | 1.97 | 39.12 | 51.3 | 21.19 | 15.62 | 126.87 | 9.59 | 41.3 | 0.05 | 2.4 | -54.94 |
| 21Q4 (9) | 107.62 | -9.2 | 41.55 | 95.67 | 4.43 | 47.55 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 79.51 | 46.7 | 61.67 | 20.26 | 213.62 | 312.63 | 46.43 | -1.32 | 19.27 | 18.86 | -13.48 | -17.13 | 27.8 | 19.16 | 25.28 | 47.83 | 2.09 | 1052.53 | 35.85 | 544.78 | 9589.19 | 2.82 | 34.93 | -20.79 | 98.47 | 0.0 | 0.0 | 27.8 | 0.0 | 2.7 | 6.45 | 0.0 | 0.0 | 73.44 | 38.28 | 78.56 | 107.7 | 23.27 | 44.25 | 42.33 | -11.2 | 7.55 | 115.77 | 14.87 | 43.83 | 0.05 | -4.05 | -57.39 |
| 21Q3 (8) | 118.53 | 67.25 | 42.7 | 91.61 | 17.51 | 25.73 | 18.91 | -23.66 | 389.9 | 0 | 0 | 0 | 54.2 | -7.87 | 10.52 | 6.46 | 118.98 | 28.43 | 47.05 | -1.65 | 25.53 | 21.80 | -4.0 | -8.32 | 23.33 | 12.65 | 1.57 | 46.85 | 444.77 | 1197.78 | 5.56 | 0.0 | -78.82 | 2.09 | -33.86 | -45.0 | 98.47 | 0.0 | 0.0 | 27.8 | 2.7 | 2.7 | 6.45 | 0.0 | 0.0 | 53.11 | 9.82 | 46.75 | 87.37 | 6.69 | 25.32 | 47.67 | 0.51 | 27.87 | 100.78 | 5.21 | 37.17 | 0.05 | -53.35 | -56.58 |
| 21Q2 (7) | 70.87 | -14.61 | -22.55 | 77.96 | 8.75 | 3.68 | 24.77 | -22.23 | 437.31 | 0 | 0 | 0 | 58.83 | 9.68 | 108.84 | 2.95 | -31.24 | 229.96 | 47.84 | 3.3 | 66.63 | 22.71 | -11.73 | 0 | 20.71 | -27.84 | -25.96 | 8.6 | -2.27 | 135.62 | 5.56 | 79.94 | -79.76 | 3.16 | -7.06 | -23.11 | 98.47 | 0.0 | 0.0 | 27.07 | 0.0 | 0.0 | 6.45 | 0.0 | 0.0 | 48.36 | 6.47 | 55.2 | 81.89 | 3.74 | 26.59 | 47.43 | 6.9 | 19.89 | 95.79 | 6.68 | 35.45 | 0.11 | -1.68 | -7.68 |
| 21Q1 (6) | 83.0 | 9.17 | -10.61 | 71.69 | 10.56 | -8.78 | 31.85 | 3.88 | 443.52 | 0 | 0 | 0 | 53.64 | 9.07 | 20.11 | 4.29 | -12.63 | 1172.5 | 46.31 | 18.96 | 15.23 | 25.72 | 13.02 | 0 | 28.7 | 29.34 | -2.58 | 8.8 | 112.05 | 137.84 | 3.09 | 735.14 | -88.95 | 3.4 | -4.49 | -20.93 | 98.47 | 0.0 | 0.0 | 27.07 | 0.0 | 4.48 | 6.45 | 0.0 | 0.0 | 45.42 | 10.43 | 24.2 | 78.94 | 5.73 | 14.52 | 44.37 | 12.73 | 19.21 | 89.79 | 11.55 | 21.68 | 0.11 | -3.18 | -7.79 |
| 20Q4 (5) | 76.03 | -8.46 | -36.14 | 64.84 | -11.01 | -18.59 | 30.66 | 694.3 | 426.8 | 0 | 0 | 0 | 49.18 | 0.29 | 37.49 | 4.91 | -2.39 | 233.06 | 38.93 | 3.87 | -1.72 | 22.76 | -4.27 | 0 | 22.19 | -3.4 | -25.44 | 4.15 | 14.96 | 10.96 | 0.37 | -98.59 | -98.59 | 3.56 | -6.32 | -18.91 | 98.47 | 0.0 | 0.0 | 27.07 | 0.0 | 4.48 | 6.45 | 0.0 | 0.0 | 41.13 | 13.65 | 11.25 | 74.66 | 7.09 | 7.69 | 39.36 | 5.58 | -18.0 | 80.49 | 9.55 | -5.27 | 0.12 | -2.23 | -2.21 |
| 20Q3 (4) | 83.06 | -9.22 | 0.0 | 72.86 | -3.1 | 0.0 | 3.86 | -16.27 | 0.0 | 0 | 0 | 0.0 | 49.04 | 74.09 | 0.0 | 5.03 | 321.59 | 0.0 | 37.48 | 30.55 | 0.0 | 23.78 | 0 | 0.0 | 22.97 | -17.88 | 0.0 | 3.61 | -1.1 | 0.0 | 26.25 | -4.44 | 0.0 | 3.8 | -7.54 | 0.0 | 98.47 | 0.0 | 0.0 | 27.07 | 0.0 | 0.0 | 6.45 | 0.0 | 0.0 | 36.19 | 16.14 | 0.0 | 69.72 | 7.78 | 0.0 | 37.28 | -5.76 | 0.0 | 73.47 | 3.89 | 0.0 | 0.12 | -0.81 | 0.0 |
