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) | 82.53 | 10.07 | 1.8 | 0.0 | 0.1 | -44.44 | 0 | 0 | 89.42 | -23.37 | 7.14 | -40.15 | 8.27 | 1.97 | 9.25 | 33.07 | 13.33 | -17.56 | 0 | 0 | 0.03 | -76.92 | 0.11 | -21.43 | 49.24 | 0.0 | 25.48 | 5.25 | 4.33 | 0.0 | 62.7 | -5.76 | 92.52 | -2.68 | -0.62 | 0 | 62.08 | -6.18 | 0.07 | 23.0 |
| 2022 (9) | 74.98 | -31.82 | 1.8 | 5.88 | 0.18 | -10.0 | 0 | 0 | 116.69 | -50.38 | 11.93 | -83.76 | 8.11 | -55.49 | 6.95 | -10.29 | 16.17 | 40.36 | 0 | 0 | 0.13 | -40.91 | 0.14 | -6.67 | 49.24 | 0.0 | 24.21 | 43.76 | 4.33 | 0.0 | 66.53 | -30.44 | 95.07 | -18.62 | -0.36 | 0 | 66.17 | -27.81 | 0.06 | 79.26 |
| 2021 (8) | 109.97 | 127.16 | 1.7 | -10.53 | 0.2 | 100.0 | 0 | 0 | 235.18 | 63.29 | 73.46 | 106.99 | 18.22 | -24.55 | 7.75 | -53.8 | 11.52 | 20.75 | 0 | 0 | 0.22 | 22.22 | 0.15 | 25.0 | 49.24 | 0.0 | 16.84 | 26.71 | 4.33 | 0.0 | 95.65 | 111.76 | 116.82 | 86.02 | -3.99 | 0 | 91.66 | 119.18 | 0.03 | -12.21 |
| 2020 (7) | 48.41 | 55.66 | 1.9 | 0.0 | 0.1 | 0 | 0 | 0 | 144.03 | 16.23 | 35.49 | 148.7 | 24.15 | 63.73 | 16.77 | 40.87 | 9.54 | 7.92 | 0 | 0 | 0.18 | 0 | 0.12 | 9.09 | 49.24 | 0.0 | 13.29 | 12.06 | 4.33 | 0.0 | 45.17 | 110.48 | 62.8 | 66.8 | -3.35 | 0 | 41.82 | 128.03 | 0.04 | -11.77 |
| 2019 (6) | 31.1 | 2.2 | 1.9 | 171.43 | 0 | 0 | 0 | 0 | 123.92 | -10.27 | 14.27 | -7.04 | 14.75 | -11.78 | 11.90 | -1.69 | 8.84 | -13.08 | 0 | 0 | 0 | 0 | 0.11 | -15.38 | 49.24 | 0.0 | 11.86 | 14.92 | 4.33 | 0.0 | 21.46 | 22.35 | 37.65 | 16.93 | -3.12 | 0 | 18.34 | 16.89 | 0.04 | 4.47 |
| 2018 (5) | 30.43 | 53.61 | 0.7 | -30.0 | 0 | 0 | 0 | 0 | 138.1 | 18.56 | 15.35 | 88.57 | 16.72 | 14.91 | 12.11 | -3.08 | 10.17 | 12.62 | 0 | 0 | 0 | 0 | 0.13 | -7.14 | 49.24 | 4.99 | 10.32 | 8.52 | 4.33 | 0.0 | 17.54 | 77.35 | 32.2 | 35.69 | -1.85 | 0 | 15.69 | 86.12 | 0.04 | 4.22 |
| 2017 (4) | 19.81 | -9.09 | 1.0 | 66.67 | 0 | 0 | 0 | 0 | 116.48 | 22.58 | 8.14 | 6.41 | 14.55 | 15.2 | 12.49 | -6.02 | 9.03 | -11.56 | 0 | 0 | 0 | 0 | 0.14 | 100.0 | 46.9 | 5.02 | 9.51 | 8.81 | 4.33 | 0.0 | 9.89 | 7.85 | 23.73 | 6.65 | -1.46 | 0 | 8.43 | 0.84 | 0.04 | 22.65 |
| 2016 (3) | 21.79 | -19.27 | 0.6 | -45.45 | 0.05 | -72.22 | 0 | 0 | 95.02 | -1.7 | 7.65 | -33.99 | 12.63 | 32.95 | 13.29 | 35.24 | 10.21 | 5.58 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | 44.66 | 4.98 | 8.74 | 15.3 | 4.33 | 0.0 | 9.17 | -32.52 | 22.25 | -12.78 | -0.81 | 0 | 8.36 | -43.85 | 0.03 | 16.95 |
| 2015 (2) | 26.99 | 170.98 | 1.1 | -76.94 | 0.18 | -53.85 | 0 | 0 | 96.66 | 17.89 | 11.59 | 401.73 | 9.5 | 4.86 | 9.83 | -11.06 | 9.67 | -5.75 | 0 | 0 | 0.09 | -66.67 | 0.08 | 33.33 | 42.54 | 2.51 | 7.58 | 3.13 | 4.33 | 0.0 | 13.59 | 196.72 | 25.51 | 56.79 | 1.3 | -18.75 | 14.89 | 140.94 | 0.03 | -5.37 |
| 2014 (1) | 9.96 | 94.53 | 4.77 | -3.83 | 0.39 | -13.33 | 0 | 0 | 81.99 | -3.93 | 2.31 | -28.92 | 9.06 | 15.86 | 11.05 | 20.59 | 10.26 | -31.87 | 0 | 0 | 0.27 | -61.43 | 0.06 | -14.29 | 41.5 | 4.01 | 7.35 | 4.55 | 4.33 | 0.0 | 4.58 | -20.35 | 16.27 | -4.91 | 1.6 | 310.26 | 6.18 | 0.65 | 0.03 | 14.01 |
| 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) | 79.85 | 26.17 | -5.37 | 0.6 | -62.5 | -25.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 31.47 | 2.81 | 33.29 | 1.24 | -22.5 | -36.73 | 11.36 | -13.41 | 46.39 | 10.83 | -19.91 | 26.61 | 17.74 | 20.03 | 37.2 | 0 | 0 | 0 | 0.15 | -16.67 | 200.0 | 0.1 | 0.0 | -16.67 | 49.24 | 0.0 | 0.0 | 26.21 | 0.0 | 2.86 | 4.33 | 0.0 | 0.0 | 60.94 | 2.08 | -0.94 | 91.48 | 1.37 | 0.16 | 2.59 | -22.46 | -10.69 | 63.53 | 0.78 | -1.38 | 0.08 | 6.11 | 17.51 |
| 24Q2 (19) | 63.29 | -27.35 | -22.92 | 1.6 | 128.57 | -5.88 | 0.1 | 0.0 | -23.08 | 0 | 0 | 0 | 30.61 | 40.35 | 36.23 | 1.6 | 53.85 | -32.49 | 13.12 | 44.02 | 86.63 | 13.53 | 31.93 | 77.45 | 14.78 | 1.58 | -5.62 | 0 | 0 | 0 | 0.18 | -10.0 | 125.0 | 0.1 | -9.09 | -16.67 | 49.24 | 0.0 | 0.0 | 26.21 | 2.86 | 2.86 | 4.33 | 0.0 | 0.0 | 59.7 | 1.5 | 0.24 | 90.24 | 1.81 | 0.96 | 3.34 | 34.14 | 1213.33 | 63.04 | 2.82 | 6.38 | 0.07 | -2.92 | 13.1 |
| 24Q1 (18) | 87.12 | 5.56 | 12.63 | 0.7 | -61.11 | 0.0 | 0.1 | 0.0 | -33.33 | 0 | 0 | 0 | 21.81 | 4.06 | -2.55 | 1.04 | 0.97 | -41.9 | 9.11 | 10.16 | 13.59 | 10.25 | 10.86 | 33.11 | 14.55 | 9.15 | -9.85 | 0 | 0 | 0 | 0.2 | 566.67 | 100.0 | 0.11 | 0.0 | -15.38 | 49.24 | 0.0 | 0.0 | 25.48 | 0.0 | 5.25 | 4.33 | 0.0 | 0.0 | 58.82 | -6.19 | 0.6 | 88.64 | -4.19 | 1.87 | 2.49 | 501.61 | 641.3 | 61.31 | -1.24 | 5.69 | 0.08 | 5.94 | 18.05 |
| 23Q4 (17) | 82.53 | -2.19 | 10.07 | 1.8 | 125.0 | 0.0 | 0.1 | 0.0 | -44.44 | 0 | 0 | 0 | 20.96 | -11.22 | -5.67 | 1.03 | -47.45 | 24.1 | 8.27 | 6.57 | 1.97 | 9.25 | 8.07 | 33.07 | 13.33 | 3.09 | -17.56 | 0 | 0 | 0 | 0.03 | -40.0 | -76.92 | 0.11 | -8.33 | -21.43 | 49.24 | 0.0 | 0.0 | 25.48 | 0.0 | 5.25 | 4.33 | 0.0 | 0.0 | 62.7 | 1.92 | -5.76 | 92.52 | 1.3 | -2.68 | -0.62 | -121.38 | -72.22 | 62.08 | -3.63 | -6.18 | 0.07 | 7.68 | 23.0 |
| 23Q3 (16) | 84.38 | 2.76 | -14.69 | 0.8 | -52.94 | -33.33 | 0.1 | -23.08 | -50.0 | 0 | 0 | 0 | 23.61 | 5.07 | -6.12 | 1.96 | -17.3 | 20.99 | 7.76 | 10.38 | -20.74 | 8.56 | 12.26 | 16.71 | 12.93 | -17.43 | -22.99 | 0 | 0 | 0 | 0.05 | -37.5 | -66.67 | 0.12 | 0.0 | -14.29 | 49.24 | 0.0 | 0.0 | 25.48 | 0.0 | 5.25 | 4.33 | 0.0 | 0.0 | 61.52 | 3.29 | -5.21 | 91.33 | 2.18 | -2.27 | 2.9 | 1066.67 | 32.42 | 64.42 | 8.71 | -3.98 | 0.07 | 2.14 | 29.54 |
| 23Q2 (15) | 82.11 | 6.15 | 4.28 | 1.7 | 142.86 | 70.0 | 0.13 | -13.33 | -56.67 | 0 | 0 | 0 | 22.47 | 0.4 | -34.62 | 2.37 | 32.4 | -35.95 | 7.03 | -12.34 | -44.91 | 7.62 | -1.03 | -2.67 | 15.66 | -2.97 | -6.4 | 0 | 0 | 0 | 0.08 | -20.0 | -72.41 | 0.12 | -7.69 | -14.29 | 49.24 | 0.0 | 0.0 | 25.48 | 5.25 | 5.25 | 4.33 | 0.0 | 0.0 | 59.56 | 1.86 | -5.88 | 89.38 | 2.72 | -2.66 | -0.3 | 34.78 | -225.0 | 59.26 | 2.15 | -6.71 | 0.07 | 1.33 | 58.65 |
| 23Q1 (14) | 77.35 | 3.16 | -32.87 | 0.7 | -61.11 | -30.0 | 0.15 | -16.67 | -62.5 | 0 | 0 | 0 | 22.38 | 0.72 | -35.97 | 1.79 | 115.66 | -69.03 | 8.02 | -1.11 | -42.59 | 7.70 | 10.83 | 10.6 | 16.14 | -0.19 | 21.81 | 0 | 0 | 0 | 0.1 | -23.08 | -82.46 | 0.13 | -7.14 | -13.33 | 49.24 | 0.0 | 0.0 | 24.21 | 0.0 | 43.76 | 4.33 | 0.0 | 0.0 | 58.47 | -12.11 | -12.67 | 87.01 | -8.48 | -1.26 | -0.46 | -27.78 | 61.67 | 58.01 | -12.33 | -11.77 | 0.06 | 10.37 | 57.58 |
| 22Q4 (13) | 74.98 | -24.19 | -31.82 | 1.8 | 50.0 | 5.88 | 0.18 | -10.0 | -10.0 | 0 | 0 | 0 | 22.22 | -11.65 | -43.1 | 0.83 | -48.77 | -87.27 | 8.11 | -17.16 | -55.49 | 6.95 | -5.21 | -10.29 | 16.17 | -3.69 | 40.36 | 0 | 0 | 0 | 0.13 | -13.33 | -40.91 | 0.14 | 0.0 | -6.67 | 49.24 | 0.0 | 0.0 | 24.21 | 0.0 | 43.76 | 4.33 | 0.0 | 0.0 | 66.53 | 2.51 | -30.44 | 95.07 | 1.73 | -18.62 | -0.36 | -116.44 | 90.98 | 66.17 | -1.37 | -27.81 | 0.06 | 13.4 | 79.26 |
| 22Q3 (12) | 98.91 | 25.62 | 19.0 | 1.2 | 20.0 | 33.33 | 0.2 | -33.33 | 0.0 | 0 | 0 | 0 | 25.15 | -26.83 | -53.9 | 1.62 | -56.22 | -89.03 | 9.79 | -23.28 | -59.17 | 7.33 | -6.38 | -22.92 | 16.79 | 0.36 | 29.45 | 0 | 0 | 0 | 0.15 | -48.28 | -44.44 | 0.14 | 0.0 | 27.27 | 49.24 | 0.0 | 0.0 | 24.21 | 0.0 | 43.76 | 4.33 | 0.0 | 0.0 | 64.9 | 2.56 | -27.0 | 93.45 | 1.78 | -15.11 | 2.19 | 812.5 | 154.48 | 67.09 | 5.62 | -20.97 | 0.05 | 25.09 | 63.28 |
| 22Q2 (11) | 78.74 | -31.67 | 12.68 | 1.0 | 0.0 | -47.37 | 0.3 | -25.0 | 50.0 | 0 | 0 | 0 | 34.37 | -1.66 | -52.3 | 3.7 | -35.99 | -85.4 | 12.76 | -8.66 | -56.5 | 7.83 | 12.46 | -38.04 | 16.73 | 26.26 | 21.23 | 0 | 0 | 0 | 0.29 | -49.12 | -9.38 | 0.14 | -6.67 | 27.27 | 49.24 | 0.0 | 0.0 | 24.21 | 43.76 | 82.17 | 4.33 | 0.0 | 0.0 | 63.28 | -5.48 | -18.52 | 91.82 | 4.2 | -3.63 | 0.24 | 120.0 | 106.2 | 63.52 | -3.39 | -13.92 | 0.04 | 0.65 | 24.3 |
| 22Q1 (10) | 115.23 | 4.78 | 64.92 | 1.0 | -41.18 | -47.37 | 0.4 | 100.0 | 300.0 | 0 | 0 | 0 | 34.95 | -10.5 | -49.73 | 5.78 | -11.35 | -78.46 | 13.97 | -23.33 | -48.2 | 6.96 | -10.11 | -51.69 | 13.25 | 15.02 | 13.15 | 0 | 0 | 0 | 0.57 | 159.09 | 280.0 | 0.15 | 0.0 | 36.36 | 49.24 | 0.0 | 0.0 | 16.84 | 0.0 | 26.71 | 4.33 | 0.0 | 0.0 | 66.95 | -30.01 | 27.99 | 88.12 | -24.57 | 26.01 | -1.2 | 69.92 | 64.81 | 65.75 | -28.27 | 34.46 | 0.04 | 25.56 | 9.59 |
| 21Q4 (9) | 109.97 | 32.3 | 127.16 | 1.7 | 88.89 | -10.53 | 0.2 | 0.0 | 100.0 | 0 | 0 | 0 | 39.05 | -28.41 | -30.22 | 6.52 | -55.86 | -66.6 | 18.22 | -24.02 | -24.55 | 7.75 | -18.56 | -53.8 | 11.52 | -11.18 | 20.75 | 0 | 0 | 0 | 0.22 | -18.52 | 22.22 | 0.15 | 36.36 | 25.0 | 49.24 | 0.0 | 0.0 | 16.84 | 0.0 | 26.71 | 4.33 | 0.0 | 0.0 | 95.65 | 7.58 | 111.76 | 116.82 | 6.12 | 86.02 | -3.99 | 0.75 | -19.1 | 91.66 | 7.98 | 119.18 | 0.03 | 3.29 | -12.21 |
| 21Q3 (8) | 83.12 | 18.95 | 129.17 | 0.9 | -52.63 | -10.0 | 0.2 | 0.0 | 100.0 | 0 | 0 | 0 | 54.55 | -24.29 | 58.16 | 14.77 | -41.74 | 81.23 | 23.98 | -18.24 | 66.07 | 9.51 | -24.75 | -22.37 | 12.97 | -6.01 | 62.33 | 0 | 0 | 0 | 0.27 | -15.62 | 35.0 | 0.11 | 0.0 | 0.0 | 49.24 | 0.0 | 0.0 | 16.84 | 26.71 | 26.71 | 4.33 | 0.0 | 0.0 | 88.91 | 14.49 | 246.49 | 110.08 | 15.53 | 154.29 | -4.02 | -3.88 | 3.83 | 84.89 | 15.04 | 295.2 | 0.03 | -4.77 | -26.8 |
| 21Q2 (7) | 69.88 | 0.01 | 73.66 | 1.9 | 0.0 | -53.66 | 0.2 | 100.0 | 0 | 0 | 0 | 0 | 72.05 | 3.62 | 165.87 | 25.35 | -5.52 | 502.14 | 29.33 | 8.75 | 168.59 | 12.64 | -12.32 | 0 | 13.8 | 17.85 | 63.12 | 0 | 0 | 0 | 0.32 | 113.33 | 0 | 0.11 | 0.0 | -8.33 | 49.24 | 0.0 | 0.0 | 13.29 | 0.0 | 0.0 | 4.33 | 0.0 | 0.0 | 77.66 | 48.46 | 343.52 | 95.28 | 36.25 | 171.22 | -3.87 | -13.49 | 9.79 | 73.79 | 50.9 | 458.17 | 0.03 | -11.26 | -26.85 |
| 21Q1 (6) | 69.87 | 44.33 | 70.79 | 1.9 | 0.0 | 35.71 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | 69.53 | 24.25 | 162.58 | 26.83 | 37.45 | 643.21 | 26.97 | 11.68 | 132.1 | 14.42 | -14.02 | 0 | 11.71 | 22.75 | 12.6 | 0 | 0 | 0 | 0.15 | -16.67 | 0 | 0.11 | -8.33 | -8.33 | 49.24 | 0.0 | 0.0 | 13.29 | 0.0 | 12.06 | 4.33 | 0.0 | 0.0 | 52.31 | 15.81 | 108.66 | 69.93 | 11.35 | 69.49 | -3.41 | -1.79 | -5.25 | 48.9 | 16.93 | 124.0 | 0.04 | 0.58 | -11.19 |
| 20Q4 (5) | 48.41 | 33.47 | 55.66 | 1.9 | 90.0 | 0.0 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | 55.96 | 62.25 | 87.97 | 19.52 | 139.51 | 537.91 | 24.15 | 67.24 | 63.73 | 16.77 | 36.83 | 0 | 9.54 | 19.4 | 7.92 | 0 | 0 | 0 | 0.18 | -10.0 | 0 | 0.12 | 9.09 | 9.09 | 49.24 | 0.0 | 0.0 | 13.29 | 0.0 | 12.06 | 4.33 | 0.0 | 0.0 | 45.17 | 76.03 | 110.48 | 62.8 | 45.07 | 66.8 | -3.35 | 19.86 | -7.37 | 41.82 | 94.69 | 128.03 | 0.04 | -13.88 | -11.77 |
| 20Q3 (4) | 36.27 | -9.87 | 0.0 | 1.0 | -75.61 | 0.0 | 0.1 | 0 | 0.0 | 0 | 0 | 0.0 | 34.49 | 27.27 | 0.0 | 8.15 | 93.59 | 0.0 | 14.44 | 32.23 | 0.0 | 12.25 | 0 | 0.0 | 7.99 | -5.56 | 0.0 | 0 | 0 | 0.0 | 0.2 | 0 | 0.0 | 0.11 | -8.33 | 0.0 | 49.24 | 0.0 | 0.0 | 13.29 | 0.0 | 0.0 | 4.33 | 0.0 | 0.0 | 25.66 | 46.54 | 0.0 | 43.29 | 23.23 | 0.0 | -4.18 | 2.56 | 0.0 | 21.48 | 62.48 | 0.0 | 0.04 | -4.84 | 0.0 |
