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) | 41.32 | -30.46 | 21.32 | 17.21 | 0.04 | -98.05 | 0 | 0 | 186.76 | -15.37 | 39.79 | -22.07 | 53.45 | 12.22 | 28.62 | 32.59 | 46.75 | -1.64 | 67.43 | 6.37 | 9.9 | -15.02 | 2.58 | -17.04 | 42.54 | 0.0 | 37.48 | 15.75 | 0.87 | 0.0 | 90.05 | 0.38 | 128.39 | 4.42 | 3.49 | 2.95 | 93.54 | 0.47 | 0.02 | 6.44 |
| 2022 (9) | 59.42 | 92.42 | 18.19 | -4.31 | 2.05 | -3.76 | 0 | 0 | 220.67 | 25.49 | 51.06 | 22.18 | 47.63 | 5.24 | 21.58 | -16.14 | 47.53 | 21.37 | 63.39 | 1.2 | 11.65 | -19.49 | 3.11 | -3.72 | 42.54 | 0.83 | 32.38 | 14.66 | 0.87 | 0.0 | 89.71 | 23.64 | 122.96 | 20.94 | 3.39 | 352.0 | 93.1 | 26.99 | 0.02 | 2.19 |
| 2021 (8) | 30.88 | 6.59 | 19.01 | -25.57 | 2.13 | -66.35 | 0 | 0 | 175.84 | 13.2 | 41.79 | 79.82 | 45.26 | 3.0 | 25.74 | -9.01 | 39.16 | 29.33 | 62.64 | -0.19 | 14.47 | -39.83 | 3.23 | 13.73 | 42.19 | 0.14 | 28.24 | 8.95 | 0.87 | -50.57 | 72.56 | 40.59 | 101.67 | 28.23 | 0.75 | 0 | 73.31 | 44.34 | 0.02 | 15.51 |
| 2020 (7) | 28.97 | 28.07 | 25.54 | 8.54 | 6.33 | 2160.71 | 0 | 0 | 155.33 | 11.67 | 23.24 | 25.35 | 43.94 | -8.13 | 28.29 | -17.73 | 30.28 | 13.62 | 62.76 | 3.77 | 24.05 | -0.7 | 2.84 | 5.58 | 42.13 | 0.14 | 25.92 | 7.69 | 1.76 | 102.3 | 51.61 | 17.78 | 79.29 | 15.31 | -0.82 | 0 | 50.79 | 21.1 | 0.02 | -1.28 |
| 2019 (6) | 22.62 | -22.64 | 23.53 | 191.57 | 0.28 | 115.38 | 0 | 0 | 139.1 | -17.84 | 18.54 | -27.18 | 47.83 | -1.08 | 34.39 | 20.41 | 26.65 | 10.26 | 60.48 | 59.7 | 24.22 | 23.95 | 2.69 | -1.82 | 42.07 | 0.94 | 24.07 | 11.85 | 0.87 | 0.0 | 43.82 | -3.82 | 68.76 | 1.19 | -1.88 | 0 | 41.94 | -8.21 | 0.02 | 5.39 |
| 2018 (5) | 29.24 | -42.4 | 8.07 | 70.97 | 0.13 | -98.93 | 0 | 0 | 169.31 | 13.62 | 25.46 | -0.47 | 48.35 | 20.42 | 28.56 | 5.98 | 24.17 | -0.58 | 37.87 | 489.88 | 19.54 | 68.16 | 2.74 | -1.44 | 41.68 | 1.19 | 21.52 | 13.44 | 0.87 | 0.0 | 45.56 | 14.21 | 67.95 | 13.78 | 0.13 | 0 | 45.69 | 14.89 | 0.02 | 10.61 |
| 2017 (4) | 50.76 | 61.14 | 4.72 | 139.59 | 12.16 | 49.2 | 0 | 0 | 149.01 | 28.19 | 25.58 | 48.72 | 40.15 | 31.29 | 26.94 | 2.42 | 24.31 | 27.54 | 6.42 | 0.16 | 11.62 | -57.97 | 2.78 | 21.93 | 41.19 | 5.64 | 18.97 | 9.97 | 0.87 | 0.0 | 39.89 | 36.42 | 59.72 | 26.12 | -0.12 | 0 | 39.77 | 33.37 | 0.02 | 8.72 |
| 2016 (3) | 31.5 | 26.56 | 1.97 | -34.55 | 8.15 | 2616.67 | 0 | 0 | 116.24 | 19.93 | 17.2 | 39.05 | 30.58 | 21.59 | 26.31 | 1.38 | 19.06 | 16.5 | 6.41 | 15.91 | 27.65 | -12.0 | 2.28 | 13.43 | 38.99 | 2.82 | 17.25 | 7.75 | 0.87 | 0.0 | 29.24 | 29.15 | 47.35 | 19.81 | 0.58 | -85.5 | 29.82 | 11.94 | 0.02 | 24.86 |
| 2015 (2) | 24.89 | 34.69 | 3.01 | -9.61 | 0.3 | -60.0 | 0 | 0 | 96.92 | -5.97 | 12.37 | -6.15 | 25.15 | -21.28 | 25.95 | -16.29 | 16.36 | 1.93 | 5.53 | 8.64 | 31.42 | 26.29 | 2.01 | 0.5 | 37.92 | 0.11 | 16.01 | 8.99 | 0.87 | 0.0 | 22.64 | 3.81 | 39.52 | 5.75 | 4.0 | -21.1 | 26.64 | -0.89 | 0.01 | -0.84 |
| 2014 (1) | 18.48 | 14.07 | 3.33 | -53.1 | 0.75 | 1775.0 | 0 | 0 | 103.07 | 1.34 | 13.18 | 9.38 | 31.95 | 9.23 | 31.00 | 7.79 | 16.05 | 4.83 | 5.09 | 11.87 | 24.88 | 203.79 | 2.0 | -0.5 | 37.88 | 0.53 | 14.69 | 8.9 | 0.87 | 0.0 | 21.81 | 10.65 | 37.37 | 9.69 | 5.07 | 5.85 | 26.88 | 9.71 | 0.01 | -19.71 |
| 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) | 37.44 | -29.32 | -16.48 | 22.39 | 138.45 | -33.34 | 0.11 | 0.0 | -94.61 | 0 | 0 | 0 | 56.32 | 2.12 | 16.2 | 14.26 | 1.35 | 16.41 | 57.86 | 12.33 | 7.79 | 28.10 | 8.05 | 3.25 | 50.32 | 3.43 | -2.89 | 69.87 | 0.78 | 2.55 | 18.18 | 24.18 | 255.77 | 2.82 | 9.3 | -9.03 | 42.53 | 0.0 | -0.02 | 41.42 | 0.0 | 10.51 | 0.87 | 0.0 | 0.0 | 94.08 | 17.87 | 14.37 | 136.37 | 11.68 | 13.08 | 7.79 | 8.34 | 24.04 | 101.87 | 17.08 | 15.06 | 0.02 | -1.91 | -12.5 |
| 24Q2 (19) | 52.97 | 12.18 | 16.73 | 9.39 | -48.35 | 25.37 | 0.11 | 0.0 | -94.61 | 0 | 0 | 0 | 55.15 | 24.83 | 24.89 | 14.07 | 47.33 | 38.21 | 51.51 | -4.13 | 14.88 | 26.01 | -9.45 | 24.93 | 48.65 | 2.29 | -7.37 | 69.33 | -1.66 | 5.85 | 14.64 | 28.99 | 188.19 | 2.58 | 0.0 | -16.23 | 42.53 | -0.02 | -0.02 | 41.42 | 10.51 | 10.51 | 0.87 | 0.0 | 0.0 | 79.82 | 11.23 | 14.01 | 122.11 | 10.91 | 12.7 | 7.19 | 25.48 | 110.23 | 87.01 | 12.29 | 18.49 | 0.02 | -9.56 | -11.03 |
| 24Q1 (18) | 47.22 | 14.28 | 10.77 | 18.18 | -14.73 | 134.28 | 0.11 | 175.0 | -94.61 | 0 | 0 | 0 | 44.18 | -12.08 | 0.68 | 9.55 | 19.52 | 1.92 | 53.73 | 0.52 | 21.73 | 28.72 | 0.36 | 43.54 | 47.56 | 1.73 | -6.67 | 70.5 | 4.55 | 10.33 | 11.35 | 14.65 | 86.99 | 2.58 | 0.0 | -15.13 | 42.54 | 0.0 | 0.0 | 37.48 | 0.0 | 15.75 | 0.87 | 0.0 | 0.0 | 71.76 | -20.31 | 10.33 | 110.1 | -14.25 | 12.02 | 5.73 | 64.18 | 72.59 | 77.49 | -17.16 | 13.36 | 0.03 | 6.98 | 1.63 |
| 23Q4 (17) | 41.32 | -7.83 | -30.46 | 21.32 | -36.53 | 17.21 | 0.04 | -98.04 | -98.05 | 0 | 0 | 0 | 50.25 | 3.67 | -17.26 | 7.99 | -34.78 | -7.42 | 53.45 | -0.43 | 12.22 | 28.62 | 5.16 | 32.6 | 46.75 | -9.78 | -1.64 | 67.43 | -1.03 | 6.37 | 9.9 | 93.74 | -15.02 | 2.58 | -16.77 | -17.04 | 42.54 | 0.0 | 0.0 | 37.48 | 0.0 | 15.75 | 0.87 | 0.0 | 0.0 | 90.05 | 9.47 | 0.38 | 128.39 | 6.46 | 4.42 | 3.49 | -44.43 | 2.95 | 93.54 | 5.65 | 0.47 | 0.02 | -7.79 | 6.44 |
| 23Q3 (16) | 44.83 | -1.21 | 6.36 | 33.59 | 348.46 | -5.86 | 2.04 | 0.0 | -0.97 | 0 | 0 | 0 | 48.47 | 9.76 | -27.23 | 12.25 | 20.33 | -29.23 | 53.68 | 19.71 | 4.44 | 27.22 | 30.72 | 8.99 | 51.82 | -1.33 | 8.34 | 68.13 | 4.02 | -1.72 | 5.11 | 0.59 | -59.83 | 3.1 | 0.65 | -5.78 | 42.54 | 0.0 | 0.0 | 37.48 | 0.0 | 15.75 | 0.87 | 0.0 | 0.0 | 82.26 | 17.5 | 1.37 | 120.6 | 11.31 | 5.42 | 6.28 | 83.63 | 27.64 | 88.54 | 20.58 | 2.87 | 0.03 | -0.26 | 11.93 |
| 23Q2 (15) | 45.38 | 6.45 | 4.27 | 7.49 | -3.48 | -37.43 | 2.04 | 0.0 | -1.45 | 0 | 0 | 0 | 44.16 | 0.64 | -10.53 | 10.18 | 8.64 | -38.71 | 44.84 | 1.59 | -4.31 | 20.82 | 4.04 | -19.14 | 52.52 | 3.06 | 10.43 | 65.5 | 2.5 | -0.56 | 5.08 | -16.31 | -59.62 | 3.08 | 1.32 | -6.95 | 42.54 | 0.0 | 0.69 | 37.48 | 15.75 | 15.75 | 0.87 | 0.0 | 0.0 | 70.01 | 7.64 | 9.66 | 108.35 | 10.24 | 11.6 | 3.42 | 3.01 | 34.12 | 73.43 | 7.42 | 10.6 | 0.03 | 3.29 | 13.02 |
| 23Q1 (14) | 42.63 | -28.26 | 10.04 | 7.76 | -57.34 | -49.25 | 2.04 | -0.49 | -33.77 | 0 | 0 | 0 | 43.88 | -27.75 | -0.23 | 9.37 | 8.57 | 10.11 | 44.14 | -7.33 | -6.46 | 20.01 | -7.29 | -24.91 | 50.96 | 7.22 | 18.68 | 63.9 | 0.8 | 0.41 | 6.07 | -47.9 | -55.07 | 3.04 | -2.25 | -9.25 | 42.54 | 0.0 | 0.0 | 32.38 | 0.0 | 14.66 | 0.87 | 0.0 | 0.0 | 65.04 | -27.5 | 26.59 | 98.29 | -20.06 | 22.11 | 3.32 | -2.06 | -6.21 | 68.36 | -26.57 | 24.47 | 0.03 | 12.04 | 5.87 |
| 22Q4 (13) | 59.42 | 40.97 | 92.42 | 18.19 | -49.02 | -4.31 | 2.05 | -0.49 | -3.76 | 0 | 0 | 0 | 60.73 | -8.83 | 32.31 | 8.63 | -50.14 | 31.16 | 47.63 | -7.33 | 5.24 | 21.58 | -13.56 | -16.15 | 47.53 | -0.63 | 21.37 | 63.39 | -8.55 | 1.2 | 11.65 | -8.41 | -19.49 | 3.11 | -5.47 | -3.72 | 42.54 | 0.0 | 0.83 | 32.38 | 0.0 | 14.66 | 0.87 | 0.0 | 0.0 | 89.71 | 10.55 | 23.64 | 122.96 | 7.48 | 20.94 | 3.39 | -31.1 | 352.0 | 93.1 | 8.17 | 26.99 | 0.02 | -3.03 | 2.19 |
| 22Q3 (12) | 42.15 | -3.15 | 47.89 | 35.68 | 198.08 | 41.2 | 2.06 | -0.48 | -3.29 | 0 | 0 | 0 | 66.61 | 34.95 | 55.78 | 17.31 | 4.21 | 118.28 | 51.4 | 9.69 | 18.24 | 24.97 | -3.02 | -1.36 | 47.83 | 0.57 | 27.38 | 69.32 | 5.24 | 12.31 | 12.72 | 1.11 | -20.3 | 3.29 | -0.6 | 4.44 | 42.54 | 0.69 | 0.73 | 32.38 | 0.0 | 14.66 | 0.87 | 0.0 | 0.0 | 81.15 | 27.11 | 22.25 | 114.4 | 17.83 | 19.79 | 4.92 | 92.94 | 1505.71 | 86.07 | 29.64 | 30.35 | 0.02 | 0.71 | 8.31 |
| 22Q2 (11) | 43.52 | 12.34 | 32.36 | 11.97 | -21.71 | 6.88 | 2.07 | -32.79 | -2.82 | 0 | 0 | 0 | 49.36 | 12.23 | 11.05 | 16.61 | 95.18 | 245.32 | 46.86 | -0.7 | 8.45 | 25.75 | -3.38 | 1.6 | 47.56 | 10.76 | 43.77 | 65.87 | 3.5 | 7.47 | 12.58 | -6.88 | -21.28 | 3.31 | -1.19 | 4.75 | 42.25 | -0.68 | 0.21 | 32.38 | 14.66 | 14.66 | 0.87 | 0.0 | 0.0 | 63.84 | 24.25 | 9.2 | 97.09 | 20.62 | 10.87 | 2.55 | -27.97 | 93.18 | 66.39 | 20.88 | 11.06 | 0.02 | -3.23 | 11.33 |
| 22Q1 (10) | 38.74 | 25.45 | -13.91 | 15.29 | -19.57 | -25.74 | 3.08 | 44.6 | -1.91 | 0 | 0 | 0 | 43.98 | -4.18 | 2.93 | 8.51 | 29.33 | -62.14 | 47.19 | 4.26 | 11.96 | 26.65 | 3.53 | 3.9 | 42.94 | 9.65 | 44.24 | 63.64 | 1.6 | 3.87 | 13.51 | -6.63 | -27.52 | 3.35 | 3.72 | 17.13 | 42.54 | 0.83 | 0.52 | 28.24 | 0.0 | 8.95 | 0.87 | 0.0 | -50.57 | 51.38 | -29.19 | -6.77 | 80.49 | -20.83 | -2.78 | 3.54 | 372.0 | 532.14 | 54.92 | -25.09 | -1.35 | 0.02 | 8.14 | 25.01 |
| 21Q4 (9) | 30.88 | 8.35 | 6.59 | 19.01 | -24.77 | -25.57 | 2.13 | 0.0 | -66.35 | 0 | 0 | 0 | 45.9 | 7.34 | 9.86 | 6.58 | -17.02 | -4.22 | 45.26 | 4.12 | 3.0 | 25.74 | 1.68 | -9.01 | 39.16 | 4.29 | 29.33 | 62.64 | 1.49 | -0.19 | 14.47 | -9.34 | -39.83 | 3.23 | 2.54 | 13.73 | 42.19 | -0.09 | 0.14 | 28.24 | 0.0 | 8.95 | 0.87 | 0.0 | -50.57 | 72.56 | 9.31 | 40.59 | 101.67 | 6.46 | 28.23 | 0.75 | 314.29 | 191.46 | 73.31 | 11.03 | 44.34 | 0.02 | 2.77 | 15.51 |
| 21Q3 (8) | 28.5 | -13.32 | 6.98 | 25.27 | 125.63 | -19.75 | 2.13 | 0.0 | 1421.43 | 0 | 0 | 0 | 42.76 | -3.8 | 2.91 | 7.93 | 64.86 | 36.02 | 43.47 | 0.6 | -0.93 | 25.31 | -0.11 | -8.66 | 37.55 | 13.51 | 23.76 | 61.72 | 0.7 | 1.71 | 15.96 | -0.13 | -48.11 | 3.15 | -0.32 | 13.31 | 42.23 | 0.17 | -0.12 | 28.24 | 0.0 | 8.95 | 0.87 | 0.0 | -50.57 | 66.38 | 13.55 | 48.17 | 95.5 | 9.06 | 31.76 | -0.35 | -126.52 | 81.77 | 66.03 | 10.46 | 53.99 | 0.02 | 3.52 | 6.28 |
| 21Q2 (7) | 32.88 | -26.93 | 33.12 | 11.2 | -45.6 | -46.67 | 2.13 | -32.17 | 1421.43 | 0 | 0 | 0 | 44.45 | 4.03 | 16.09 | 4.81 | -78.6 | -17.64 | 43.21 | 2.51 | -0.94 | 25.34 | -1.19 | 0 | 33.08 | 11.12 | 0.46 | 61.29 | 0.03 | 1.76 | 15.98 | -14.27 | -39.29 | 3.16 | 10.49 | 19.25 | 42.16 | -0.38 | -1.03 | 28.24 | 8.95 | 8.95 | 0.87 | -50.57 | -50.57 | 58.46 | 6.08 | 50.01 | 87.57 | 5.77 | 31.39 | 1.32 | 135.71 | 155.23 | 59.78 | 7.38 | 63.42 | 0.02 | 8.66 | -0.63 |
| 21Q1 (6) | 45.0 | 55.33 | 68.73 | 20.59 | -19.38 | -4.41 | 3.14 | -50.39 | 2142.86 | 0 | 0 | 0 | 42.73 | 2.27 | 26.76 | 22.48 | 227.22 | 377.28 | 42.15 | -4.07 | 4.85 | 25.65 | -9.34 | 0 | 29.77 | -1.68 | -0.1 | 61.27 | -2.37 | 0.69 | 18.64 | -22.49 | -30.73 | 2.86 | 0.7 | 6.72 | 42.32 | 0.45 | -0.09 | 25.92 | 0.0 | 7.69 | 1.76 | 0.0 | 102.3 | 55.11 | 6.78 | 53.6 | 82.79 | 4.41 | 36.15 | 0.56 | 168.29 | 123.05 | 55.67 | 9.61 | 66.43 | 0.02 | -0.08 | -10.29 |
| 20Q4 (5) | 28.97 | 8.75 | 28.07 | 25.54 | -18.89 | 8.54 | 6.33 | 4421.43 | 2160.71 | 0 | 0 | 0 | 41.78 | 0.55 | -6.7 | 6.87 | 17.84 | 13.74 | 43.94 | 0.14 | -8.13 | 28.29 | 2.07 | 0 | 30.28 | -0.2 | 13.62 | 62.76 | 3.43 | 3.77 | 24.05 | -21.81 | -0.7 | 2.84 | 2.16 | 5.58 | 42.13 | -0.35 | 0.14 | 25.92 | 0.0 | 7.69 | 1.76 | 0.0 | 102.3 | 51.61 | 15.2 | 17.78 | 79.29 | 9.4 | 15.31 | -0.82 | 57.29 | 56.38 | 50.79 | 18.45 | 21.1 | 0.02 | -5.44 | -1.28 |
| 20Q3 (4) | 26.64 | 7.85 | 0.0 | 31.49 | 49.95 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 41.55 | 8.51 | 0.0 | 5.83 | -0.17 | 0.0 | 43.88 | 0.6 | 0.0 | 27.71 | 0 | 0.0 | 30.34 | -7.87 | 0.0 | 60.68 | 0.75 | 0.0 | 30.76 | 16.87 | 0.0 | 2.78 | 4.91 | 0.0 | 42.28 | -0.75 | 0.0 | 25.92 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 44.8 | 14.96 | 0.0 | 72.48 | 8.75 | 0.0 | -1.92 | 19.67 | 0.0 | 42.88 | 17.22 | 0.0 | 0.02 | -3.22 | 0.0 |
