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) | 27.24 | 22.7 | 18.32 | 21.4 | 0 | 0 | 0 | 0 | 115.33 | -8.29 | 10.92 | -16.58 | 11.51 | -18.37 | 9.98 | -10.99 | 12.65 | -29.6 | 35.93 | -0.58 | 34.17 | 33.84 | 1.83 | -4.19 | 23.62 | 0.0 | 21.49 | 6.54 | 8.52 | 0.0 | 11.77 | -11.44 | 41.78 | -0.48 | -2.38 | 0 | 9.39 | -25.06 | 0.15 | -1.55 |
| 2022 (9) | 22.2 | -17.59 | 15.09 | -55.05 | 0 | 0 | 0 | 0 | 125.76 | -7.37 | 13.09 | -5.96 | 14.1 | -3.62 | 11.21 | 4.05 | 17.97 | 8.65 | 36.14 | -0.5 | 25.53 | 125.93 | 1.91 | -2.05 | 23.62 | 0.0 | 20.17 | 7.29 | 8.52 | 0.0 | 13.29 | -3.7 | 41.98 | 2.09 | -0.76 | 0 | 12.53 | -7.46 | 0.15 | 3.5 |
| 2021 (8) | 26.94 | -50.51 | 33.57 | 28.03 | 0 | 0 | 0 | 0 | 135.77 | 4.83 | 13.92 | -3.2 | 14.63 | -8.39 | 10.78 | -12.61 | 16.54 | 12.98 | 36.32 | 0.67 | 11.3 | -15.67 | 1.95 | 10.17 | 23.62 | 0.0 | 18.8 | 8.55 | 8.52 | 0.0 | 13.8 | -8.24 | 41.12 | 0.59 | -0.26 | 0 | 13.54 | -11.68 | 0.15 | 2.75 |
| 2020 (7) | 54.44 | -5.57 | 26.22 | -6.82 | 0 | 0 | 0 | 0 | 129.51 | -4.81 | 14.38 | 4.58 | 15.97 | 21.82 | 12.33 | 27.97 | 14.64 | -4.0 | 36.08 | 2.91 | 13.4 | -9.46 | 1.77 | 4.73 | 23.62 | 0.0 | 17.32 | 8.45 | 8.52 | 0.0 | 15.04 | -1.31 | 40.88 | 2.87 | 0.29 | 0 | 15.33 | 20.61 | 0.15 | 4.58 |
| 2019 (6) | 57.65 | -14.97 | 28.14 | 19.09 | 0 | 0 | 0 | 0 | 136.05 | -5.15 | 13.75 | -9.72 | 13.11 | -15.91 | 9.64 | -11.34 | 15.25 | -12.1 | 35.06 | -5.7 | 14.8 | 5.71 | 1.69 | 8.33 | 23.62 | 0.0 | 15.97 | 10.52 | 8.52 | 0.0 | 15.24 | -12.96 | 39.74 | -1.83 | -2.53 | 0 | 12.71 | -32.21 | 0.14 | 8.36 |
| 2018 (5) | 67.8 | 606.99 | 23.63 | 22.12 | 0 | 0 | 0 | 0 | 143.44 | -0.19 | 15.23 | -15.9 | 15.59 | -8.29 | 10.87 | -8.12 | 17.35 | 19.9 | 37.18 | 9.13 | 14.0 | 8.53 | 1.56 | 1.3 | 23.62 | 0.0 | 14.45 | 14.14 | 8.52 | 0.0 | 17.51 | -2.12 | 40.48 | 3.58 | 1.24 | -49.59 | 18.75 | -7.86 | 0.13 | 4.38 |
| 2017 (4) | 9.59 | -46.57 | 19.35 | -12.99 | 0 | 0 | 0 | 0 | 143.71 | -0.64 | 18.11 | 44.76 | 17.0 | -8.01 | 11.83 | -7.41 | 14.47 | 5.39 | 34.07 | 7.82 | 12.9 | 29.0 | 1.54 | -1.28 | 23.62 | -29.99 | 12.66 | 10.66 | 8.52 | 0.0 | 17.89 | 46.64 | 39.08 | 21.52 | 2.46 | 164.52 | 20.35 | 54.99 | 0.12 | 5.51 |
| 2016 (3) | 17.95 | 620.88 | 22.24 | 62.45 | 0 | 0 | 0 | 0 | 144.64 | 6.88 | 12.51 | 5.75 | 18.48 | 18.77 | 12.78 | 11.12 | 13.73 | -4.85 | 31.6 | -3.1 | 10.0 | 0.0 | 1.56 | 7.59 | 33.74 | 0.0 | 11.44 | 10.96 | 8.52 | 0.0 | 12.2 | 7.96 | 32.16 | 6.74 | 0.93 | -85.17 | 13.13 | -25.27 | 0.12 | 6.92 |
| 2015 (2) | 2.49 | -76.1 | 13.69 | -15.34 | 0 | 0 | 0.72 | -52.0 | 135.33 | 22.42 | 11.83 | 10.05 | 15.56 | 19.69 | 11.50 | -2.22 | 14.43 | 7.21 | 32.61 | 2.51 | 10.0 | 31.58 | 1.45 | 2.11 | 33.74 | 0.0 | 10.31 | 11.34 | 8.52 | 0.0 | 11.3 | 7.52 | 30.13 | 6.5 | 6.27 | -20.73 | 17.57 | -4.61 | 0.11 | 6.49 |
| 2014 (1) | 10.42 | -44.9 | 16.17 | 27.32 | 0 | 0 | 1.5 | 1.35 | 110.55 | 3.12 | 10.75 | -9.66 | 13.0 | 5.09 | 11.76 | 1.92 | 13.46 | 31.45 | 31.81 | 3.62 | 7.6 | 52.0 | 1.42 | 17.36 | 33.74 | 0.0 | 9.26 | 14.46 | 8.52 | 0.0 | 10.51 | -10.55 | 28.29 | -0.21 | 7.91 | 53.0 | 18.42 | 8.87 | 0.10 | 17.3 |
| 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) | 24.07 | -20.25 | -0.45 | 14.15 | -27.92 | -23.64 | 0 | 0 | 0 | 0 | 0 | 0 | 28.14 | -3.66 | 0.39 | 2.92 | 20.66 | -7.59 | 14.37 | -2.71 | 3.68 | 12.78 | -2.8 | 9.85 | 15.36 | 17.34 | 11.47 | 34.92 | -5.03 | -1.44 | 31.5 | 0.77 | -3.17 | 2.07 | 0.49 | 13.74 | 23.62 | 0.0 | 0.0 | 22.58 | 0.0 | 5.07 | 8.52 | 0.0 | 0.0 | 8.2 | 55.3 | -8.69 | 39.3 | 8.03 | 0.8 | 0.29 | 226.09 | 130.85 | 8.49 | 68.12 | 5.6 | 0.15 | -6.39 | -3.12 |
| 24Q2 (19) | 30.18 | 27.29 | -6.82 | 19.63 | 11.92 | 8.69 | 0 | 0 | 0 | 0 | 0 | 0 | 29.21 | 8.47 | 0.76 | 2.42 | 30.11 | -19.06 | 14.77 | 6.03 | 9.16 | 13.15 | 5.82 | 23.77 | 13.09 | 11.78 | -2.09 | 36.77 | 2.28 | -0.76 | 31.26 | -7.79 | 7.76 | 2.06 | 0.98 | 11.96 | 23.62 | 0.0 | 0.0 | 22.58 | 5.07 | 5.07 | 8.52 | 0.0 | 0.0 | 5.28 | 33.67 | -9.28 | 36.38 | 7.16 | 1.56 | -0.23 | 82.31 | 92.23 | 5.05 | 90.57 | 76.57 | 0.16 | -4.86 | -4.55 |
| 24Q1 (18) | 23.71 | -12.96 | -15.68 | 17.54 | -4.26 | -27.07 | 0 | 0 | 0 | 0 | 0 | 0 | 26.93 | -4.37 | -10.68 | 1.86 | -33.81 | -5.1 | 13.93 | 21.03 | 1.53 | 12.43 | 24.5 | 13.9 | 11.71 | -7.43 | -22.71 | 35.95 | 0.06 | -2.63 | 33.9 | -0.79 | 28.6 | 2.04 | 11.48 | 7.94 | 23.62 | 0.0 | 0.0 | 21.49 | 0.0 | 6.54 | 8.52 | 0.0 | 0.0 | 3.95 | -66.44 | -4.59 | 33.95 | -18.74 | 3.38 | -1.3 | 45.38 | -13100.0 | 2.65 | -71.78 | -36.14 | 0.17 | 10.3 | -2.82 |
| 23Q4 (17) | 27.24 | 12.66 | 22.7 | 18.32 | -1.13 | 21.4 | 0 | 0 | 0 | 0 | 0 | 0 | 28.16 | 0.46 | -11.89 | 2.81 | -11.08 | -25.27 | 11.51 | -16.96 | -18.37 | 9.98 | -14.22 | -10.99 | 12.65 | -8.2 | -29.6 | 35.93 | 1.41 | -0.58 | 34.17 | 5.04 | 33.84 | 1.83 | 0.55 | -4.19 | 23.62 | 0.0 | 0.0 | 21.49 | 0.0 | 6.54 | 8.52 | 0.0 | 0.0 | 11.77 | 31.07 | -11.44 | 41.78 | 7.16 | -0.48 | -2.38 | -153.19 | -213.16 | 9.39 | 16.79 | -25.06 | 0.15 | -1.37 | -1.55 |
| 23Q3 (16) | 24.18 | -25.35 | 29.58 | 18.53 | 2.6 | -52.22 | 0 | 0 | 0 | 0 | 0 | 0 | 28.03 | -3.31 | -22.7 | 3.16 | 5.69 | -38.16 | 13.86 | 2.44 | -20.75 | 11.63 | 9.52 | -13.77 | 13.78 | 3.07 | -29.26 | 35.43 | -4.37 | -2.18 | 32.53 | 12.13 | 193.06 | 1.82 | -1.09 | -4.21 | 23.62 | 0.0 | 0.0 | 21.49 | 0.0 | 6.54 | 8.52 | 0.0 | 0.0 | 8.98 | 54.3 | -3.44 | 38.99 | 8.85 | 2.61 | -0.94 | 68.24 | -195.92 | 8.04 | 181.12 | -21.79 | 0.15 | -7.77 | -1.11 |
| 23Q2 (15) | 32.39 | 15.18 | 35.47 | 18.06 | -24.91 | -47.29 | 0 | 0 | 0 | 0 | 0 | 0 | 28.99 | -3.85 | 5.8 | 2.99 | 52.55 | 52.55 | 13.53 | -1.38 | -21.11 | 10.62 | -2.62 | -21.25 | 13.37 | -11.75 | -21.03 | 37.05 | 0.35 | -1.83 | 29.01 | 10.05 | 176.29 | 1.84 | -2.65 | -4.66 | 23.62 | 0.0 | 0.0 | 21.49 | 6.54 | 6.54 | 8.52 | 0.0 | 0.0 | 5.82 | 40.58 | 33.18 | 35.82 | 9.07 | 8.35 | -2.96 | -29700.0 | -390.2 | 2.86 | -31.08 | -46.94 | 0.17 | -3.14 | 0.71 |
| 23Q1 (14) | 28.12 | 26.67 | 37.37 | 24.05 | 59.38 | -24.39 | 0 | 0 | 0 | 0 | 0 | 0 | 30.15 | -5.66 | 0.07 | 1.96 | -47.87 | -13.66 | 13.72 | -2.7 | -12.83 | 10.91 | -2.71 | -7.35 | 15.15 | -15.69 | -8.13 | 36.92 | 2.16 | -1.89 | 26.36 | 3.25 | 168.98 | 1.89 | -1.05 | -1.56 | 23.62 | 0.0 | 0.0 | 20.17 | 0.0 | 7.29 | 8.52 | 0.0 | 0.0 | 4.14 | -68.85 | -74.24 | 32.84 | -21.77 | -24.31 | 0.01 | 101.32 | -99.7 | 4.15 | -66.88 | -78.64 | 0.17 | 11.73 | 18.84 |
| 22Q4 (13) | 22.2 | 18.97 | -17.59 | 15.09 | -61.09 | -55.05 | 0 | 0 | 0 | 0 | 0 | 0 | 31.96 | -11.86 | -10.83 | 3.76 | -26.42 | -5.29 | 14.1 | -19.38 | -3.62 | 11.21 | -16.9 | 4.06 | 17.97 | -7.75 | 8.65 | 36.14 | -0.22 | -0.5 | 25.53 | 130.0 | 125.93 | 1.91 | 0.53 | -2.05 | 23.62 | 0.0 | 0.0 | 20.17 | 0.0 | 7.29 | 8.52 | 0.0 | 0.0 | 13.29 | 42.9 | -3.7 | 41.98 | 10.47 | 2.09 | -0.76 | -177.55 | -192.31 | 12.53 | 21.89 | -7.46 | 0.15 | -0.94 | 3.5 |
| 22Q3 (12) | 18.66 | -21.96 | -15.41 | 38.78 | 13.19 | 7.01 | 0 | 0 | 0 | 0 | 0 | 0 | 36.26 | 32.34 | 7.41 | 5.11 | 160.71 | 27.75 | 17.49 | 1.98 | 23.34 | 13.49 | 0.02 | 29.04 | 19.48 | 15.06 | 24.63 | 36.22 | -4.03 | 2.14 | 11.1 | 5.71 | 13.27 | 1.9 | -1.55 | 1.06 | 23.62 | 0.0 | 0.0 | 20.17 | 0.0 | 7.29 | 8.52 | 0.0 | 0.0 | 9.3 | 112.81 | -7.28 | 38.0 | 14.94 | 1.71 | 0.98 | -3.92 | 177.17 | 10.28 | 90.72 | 17.35 | 0.16 | -6.07 | 2.14 |
| 22Q2 (11) | 23.91 | 16.81 | -39.73 | 34.26 | 7.7 | 19.54 | 0 | 0 | 0 | 0 | 0 | 0 | 27.4 | -9.06 | -19.29 | 1.96 | -13.66 | -41.49 | 17.15 | 8.96 | 20.86 | 13.49 | 14.57 | 31.02 | 16.93 | 2.67 | 10.73 | 37.74 | 0.29 | 1.51 | 10.5 | 7.14 | 16.67 | 1.93 | 0.52 | 2.66 | 23.62 | 0.0 | 0.0 | 20.17 | 7.29 | 16.45 | 8.52 | 0.0 | 0.0 | 4.37 | -72.81 | -79.17 | 33.06 | -23.81 | -29.39 | 1.02 | -69.64 | 278.95 | 5.39 | -72.26 | -73.59 | 0.17 | 14.3 | 20.71 |
| 22Q1 (10) | 20.47 | -24.02 | -45.27 | 31.81 | -5.24 | 17.6 | 0 | 0 | 0 | 0 | 0 | 0 | 30.13 | -15.93 | -6.52 | 2.27 | -42.82 | -12.36 | 15.74 | 7.59 | 4.17 | 11.77 | 9.28 | 7.22 | 16.49 | -0.3 | 11.87 | 37.63 | 3.61 | 1.29 | 9.8 | -13.27 | -16.24 | 1.92 | -1.54 | 7.26 | 23.62 | 0.0 | 0.0 | 18.8 | 0.0 | 8.55 | 8.52 | 0.0 | 0.0 | 16.07 | 16.45 | -8.85 | 43.39 | 5.52 | -0.18 | 3.36 | 1392.31 | 860.0 | 19.43 | 43.5 | 8.06 | 0.15 | -2.68 | 2.01 |
| 21Q4 (9) | 26.94 | 22.12 | -50.51 | 33.57 | -7.37 | 28.03 | 0 | 0 | 0 | 0 | 0 | 0 | 35.84 | 6.16 | 0.45 | 3.97 | -0.75 | -6.59 | 14.63 | 3.17 | -8.39 | 10.77 | 3.05 | -12.62 | 16.54 | 5.82 | 12.98 | 36.32 | 2.43 | 0.67 | 11.3 | 15.31 | -15.67 | 1.95 | 3.72 | 10.17 | 23.62 | 0.0 | 0.0 | 18.8 | 0.0 | 8.55 | 8.52 | 0.0 | 0.0 | 13.8 | 37.59 | -8.24 | 41.12 | 10.06 | 0.59 | -0.26 | 79.53 | -189.66 | 13.54 | 54.57 | -11.68 | 0.15 | -2.24 | 2.75 |
| 21Q3 (8) | 22.06 | -44.39 | -55.56 | 36.24 | 26.45 | 34.92 | 0 | 0 | 0 | 0 | 0 | 0 | 33.76 | -0.56 | -6.12 | 4.0 | 19.4 | -19.35 | 14.18 | -0.07 | -14.94 | 10.46 | 1.55 | -20.06 | 15.63 | 2.22 | 15.1 | 35.46 | -4.63 | 2.72 | 9.8 | 8.89 | -39.51 | 1.88 | 0.0 | 11.24 | 23.62 | 0.0 | 0.0 | 18.8 | 8.55 | 8.55 | 8.52 | 0.0 | 0.0 | 10.03 | -52.19 | -5.56 | 37.36 | -20.21 | 2.47 | -1.27 | -122.81 | 44.3 | 8.76 | -57.08 | 5.04 | 0.15 | 11.01 | 1.89 |
| 21Q2 (7) | 39.67 | 6.07 | -19.55 | 28.66 | 5.95 | 15.94 | 0 | 0 | 0 | 0 | 0 | 0 | 33.95 | 5.34 | 0.65 | 3.35 | 29.34 | -7.2 | 14.19 | -6.09 | 0.78 | 10.30 | -6.24 | 0 | 15.29 | 3.73 | 11.61 | 37.18 | 0.08 | 3.13 | 9.0 | -23.08 | -46.43 | 1.88 | 5.03 | 12.57 | 23.62 | 0.0 | 0.0 | 17.32 | 0.0 | 0.0 | 8.52 | 0.0 | 0.0 | 20.98 | 19.0 | 290.69 | 46.82 | 7.71 | 50.02 | -0.57 | -262.86 | 87.13 | 20.41 | 13.52 | 2071.28 | 0.14 | -3.41 | -12.91 |
| 21Q1 (6) | 37.4 | -31.3 | -26.62 | 27.05 | 3.17 | -0.37 | 0 | 0 | 0 | 0 | 0 | 0 | 32.23 | -9.67 | 33.51 | 2.59 | -39.06 | 66.03 | 15.11 | -5.39 | 26.02 | 10.98 | -10.95 | 0 | 14.74 | 0.68 | -1.34 | 37.15 | 2.97 | 7.74 | 11.7 | -12.69 | -20.95 | 1.79 | 1.13 | 4.07 | 23.62 | 0.0 | 0.0 | 17.32 | 0.0 | 8.45 | 8.52 | 0.0 | 0.0 | 17.63 | 17.22 | 4.94 | 43.47 | 6.34 | 5.28 | 0.35 | 20.69 | 107.01 | 17.98 | 17.29 | 52.24 | 0.14 | -1.98 | 2.68 |
| 20Q4 (5) | 54.44 | 9.67 | -5.57 | 26.22 | -2.38 | -6.82 | 0 | 0 | 0 | 0 | 0 | 0 | 35.68 | -0.78 | 6.13 | 4.25 | -14.31 | 19.05 | 15.97 | -4.2 | 21.82 | 12.33 | -5.72 | 0 | 14.64 | 7.81 | -4.0 | 36.08 | 4.52 | 2.91 | 13.4 | -17.28 | -9.46 | 1.77 | 4.73 | 4.73 | 23.62 | 0.0 | 0.0 | 17.32 | 0.0 | 8.45 | 8.52 | 0.0 | 0.0 | 15.04 | 41.62 | -1.31 | 40.88 | 12.12 | 2.87 | 0.29 | 112.72 | 111.46 | 15.33 | 83.81 | 20.61 | 0.15 | -3.06 | 4.58 |
| 20Q3 (4) | 49.64 | 0.67 | 0.0 | 26.86 | 8.66 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 35.96 | 6.61 | 0.0 | 4.96 | 37.4 | 0.0 | 16.67 | 18.39 | 0.0 | 13.08 | 0 | 0.0 | 13.58 | -0.88 | 0.0 | 34.52 | -4.24 | 0.0 | 16.2 | -3.57 | 0.0 | 1.69 | 1.2 | 0.0 | 23.62 | 0.0 | 0.0 | 17.32 | 0.0 | 0.0 | 8.52 | 0.0 | 0.0 | 10.62 | 97.77 | 0.0 | 36.46 | 16.82 | 0.0 | -2.28 | 48.53 | 0.0 | 8.34 | 787.23 | 0.0 | 0.15 | -5.12 | 0.0 |
