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) | 41.07 | -3.64 | 29.52 | -31.06 | 4.54 | -29.72 | 0 | 0 | 216.15 | -12.03 | 12.54 | -13.1 | 64.03 | -16.97 | 29.62 | -5.62 | 25.64 | -17.13 | 0 | 0 | 0.25 | -97.19 | 0.31 | -8.82 | 19.53 | 0.0 | 14.78 | 10.88 | 9.13 | 0.0 | 59.59 | 7.7 | 83.5 | 7.34 | -9.79 | 0 | 49.8 | 5.2 | 0.10 | -7.37 |
| 2022 (9) | 42.62 | 99.91 | 42.82 | 5.55 | 6.46 | 21.89 | 0 | 0 | 245.72 | 2.14 | 14.43 | 40.78 | 77.12 | -4.21 | 31.39 | -6.21 | 30.94 | -17.76 | 0 | 0 | 8.89 | -33.26 | 0.34 | -12.82 | 19.53 | 0.0 | 13.33 | 8.37 | 9.13 | 0.0 | 55.33 | 15.97 | 77.79 | 12.51 | -7.99 | 0 | 47.34 | 20.3 | 0.11 | 2.36 |
| 2021 (8) | 21.32 | -28.93 | 40.57 | 16.78 | 5.3 | 463.83 | 0 | 0 | 240.58 | 13.59 | 10.25 | -16.33 | 80.51 | 2.27 | 33.46 | -9.96 | 37.62 | 9.62 | 0 | 0 | 13.32 | -24.1 | 0.39 | -17.02 | 19.53 | -0.51 | 12.3 | 11.11 | 9.13 | 0.0 | 47.71 | 12.13 | 69.14 | 10.17 | -8.36 | 0 | 39.35 | 13.4 | 0.11 | -6.91 |
| 2020 (7) | 30.0 | 43.47 | 34.74 | 99.2 | 0.94 | 0 | 0 | 0 | 211.8 | 64.61 | 12.25 | 15212.5 | 78.72 | 73.16 | 37.17 | 5.2 | 34.32 | 46.79 | 0 | 0 | 17.55 | 41.08 | 0.47 | -9.62 | 19.63 | 0.0 | 11.07 | 0.0 | 9.13 | 59.06 | 42.55 | 19.09 | 62.76 | 19.45 | -7.85 | 0 | 34.7 | 30.45 | 0.12 | -6.2 |
| 2019 (6) | 20.91 | 17.14 | 17.44 | 0.06 | 0 | 0 | 0 | 0 | 128.67 | 23.28 | 0.08 | -93.85 | 45.46 | 14.8 | 35.33 | -6.88 | 23.38 | 36.25 | 0.24 | 0 | 12.44 | 0 | 0.52 | -14.75 | 19.63 | 0.0 | 11.07 | 1.19 | 5.74 | 29.86 | 35.73 | -8.48 | 52.54 | -3.42 | -9.13 | 0 | 26.6 | -20.12 | 0.13 | 32.17 |
| 2018 (5) | 17.85 | -21.12 | 17.43 | 0.93 | 0 | 0 | 0 | 0 | 104.37 | -10.36 | 1.3 | -38.97 | 39.6 | 3.83 | 37.94 | 15.83 | 17.16 | 26.74 | 0 | 0 | 0 | 0 | 0.61 | -8.96 | 19.63 | -11.22 | 10.94 | 2.05 | 4.42 | 71.98 | 39.04 | -4.22 | 54.4 | 0.65 | -5.74 | 0 | 33.3 | -8.37 | 0.09 | 3.94 |
| 2017 (4) | 22.63 | -25.04 | 17.27 | 26.15 | 0 | 0 | 0 | 0 | 116.43 | -13.81 | 2.13 | -64.26 | 38.14 | -15.36 | 32.76 | -1.79 | 13.54 | -18.68 | 0 | 0 | 0 | 0 | 0.67 | -12.99 | 22.11 | -16.0 | 10.72 | 5.82 | 2.57 | 0.0 | 40.76 | 1.14 | 54.05 | 1.98 | -4.42 | 0 | 36.34 | -3.84 | 0.09 | 2.01 |
| 2016 (3) | 30.19 | 33.41 | 13.69 | -8.67 | 0 | 0 | 0 | 0 | 135.09 | -20.22 | 5.96 | -26.69 | 45.06 | -28.27 | 33.36 | -10.1 | 16.65 | -24.76 | 0 | 0 | 0 | 0 | 0.77 | -19.79 | 26.32 | -15.99 | 10.13 | 8.81 | 2.57 | 0.0 | 40.3 | 10.74 | 53.0 | 9.8 | -2.51 | 0 | 37.79 | -5.97 | 0.09 | -4.32 |
| 2015 (2) | 22.63 | -3.41 | 14.99 | 16.84 | 0 | 0 | 0 | 0 | 169.32 | 3.87 | 8.13 | 17.49 | 62.82 | 10.44 | 37.10 | 6.33 | 22.13 | 14.13 | 0 | 0 | 0 | 0 | 0.96 | -5.88 | 31.33 | -13.88 | 9.31 | 8.0 | 2.57 | 0.0 | 36.39 | 23.19 | 48.27 | 18.48 | 3.8 | -16.48 | 40.19 | 17.89 | 0.09 | -1.11 |
| 2014 (1) | 23.43 | 51.16 | 12.83 | 82.76 | 4.28 | 0 | 0 | 0 | 163.01 | 27.4 | 6.92 | 559.05 | 56.88 | 2.88 | 34.89 | -19.25 | 19.39 | -1.62 | 0.17 | -26.09 | 0 | 0 | 1.02 | 100.0 | 36.38 | 0.0 | 8.62 | 1.17 | 2.57 | -8.87 | 29.54 | 28.05 | 40.74 | 18.4 | 4.55 | 313.64 | 34.09 | 41.04 | 0.09 | -12.68 |
| 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) | 39.53 | -10.26 | -11.23 | 26.36 | -1.61 | -28.21 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 67.18 | 11.35 | 12.21 | 4.2 | 14.75 | -11.02 | 77.74 | 6.43 | 5.8 | 33.50 | 3.08 | 1.76 | 28.18 | -0.91 | -1.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.32 | 6.67 | 0.0 | 19.53 | 0.0 | 0.0 | 16.03 | 0.0 | 8.46 | 9.79 | 0.0 | 7.23 | 61.96 | 7.27 | 8.45 | 87.78 | 5.01 | 8.32 | -5.83 | 23.19 | 32.05 | 56.13 | 11.88 | 15.61 | 0.10 | -4.6 | -10.21 |
| 24Q2 (19) | 44.05 | 1.8 | 3.28 | 26.79 | -16.83 | -14.9 | 1.46 | 1.39 | -70.68 | 0 | 0 | 0 | 60.33 | 20.28 | 2.88 | 3.66 | 60.53 | -27.81 | 73.04 | 18.05 | 6.97 | 32.50 | 17.17 | 12.85 | 28.44 | 7.36 | -2.5 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.3 | 3.45 | -3.23 | 19.53 | 0.0 | 0.0 | 16.03 | 8.46 | 8.46 | 9.79 | 7.23 | 7.23 | 57.76 | -6.64 | 10.21 | 83.59 | -2.55 | 9.53 | -7.59 | 10.92 | 29.59 | 50.17 | -5.96 | 20.51 | 0.10 | 1.68 | -9.31 |
| 24Q1 (18) | 43.27 | 5.36 | -12.2 | 32.21 | 9.11 | -15.94 | 1.44 | -68.28 | -69.43 | 0 | 0 | 0 | 50.16 | -7.78 | 15.98 | 2.28 | -6.94 | 660.0 | 61.87 | -3.37 | 13.21 | 27.74 | -6.37 | 15.98 | 26.49 | 3.32 | -11.96 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.29 | -6.45 | -9.38 | 19.53 | 0.0 | 0.0 | 14.78 | 0.0 | 10.88 | 9.13 | 0.0 | 0.0 | 61.87 | 3.83 | 11.24 | 85.78 | 2.73 | 9.86 | -8.52 | 12.97 | -14.67 | 53.35 | 7.13 | 10.71 | 0.10 | -3.02 | -8.69 |
| 23Q4 (17) | 41.07 | -7.77 | -3.64 | 29.52 | -19.61 | -31.06 | 4.54 | 6.32 | -29.72 | 0 | 0 | 0 | 54.39 | -9.15 | -11.49 | 2.45 | -48.09 | -25.98 | 64.03 | -12.86 | -16.97 | 29.62 | -10.01 | -5.62 | 25.64 | -10.22 | -17.13 | 0 | 0 | 0 | 0.25 | -93.42 | -97.19 | 0.31 | -3.12 | -8.82 | 19.53 | 0.0 | 0.0 | 14.78 | 0.0 | 10.88 | 9.13 | 0.0 | 0.0 | 59.59 | 4.31 | 7.7 | 83.5 | 3.04 | 7.34 | -9.79 | -14.1 | -22.53 | 49.8 | 2.57 | 5.2 | 0.10 | -4.55 | -7.37 |
| 23Q3 (16) | 44.53 | 4.41 | 41.95 | 36.72 | 16.65 | -18.0 | 4.27 | -14.26 | -32.86 | 0 | 0 | 0 | 59.87 | 2.1 | -18.83 | 4.72 | -6.9 | -23.62 | 73.48 | 7.62 | -19.79 | 32.92 | 14.31 | -9.69 | 28.56 | -2.09 | -21.1 | 0 | 0 | 0 | 3.8 | -13.24 | -67.27 | 0.32 | 3.23 | -5.88 | 19.53 | 0.0 | 0.0 | 14.78 | 0.0 | 10.88 | 9.13 | 0.0 | 0.0 | 57.13 | 9.01 | 9.97 | 81.04 | 6.18 | 8.91 | -8.58 | 20.41 | -20.51 | 48.55 | 16.62 | 8.3 | 0.11 | -3.64 | -7.15 |
| 23Q2 (15) | 42.65 | -13.45 | 6.04 | 31.48 | -17.85 | -27.2 | 4.98 | 5.73 | -18.89 | 0 | 0 | 0 | 58.64 | 35.58 | 17.16 | 5.07 | 1590.0 | 116.67 | 68.28 | 24.94 | 6.31 | 28.80 | 20.41 | 6.49 | 29.17 | -3.06 | -31.81 | 0 | 0 | 0 | 4.38 | -40.41 | -58.01 | 0.31 | -3.12 | -13.89 | 19.53 | 0.0 | 0.0 | 14.78 | 10.88 | 10.88 | 9.13 | 0.0 | 0.0 | 52.41 | -5.77 | 14.51 | 76.32 | -2.25 | 11.86 | -10.78 | -45.09 | -51.4 | 41.63 | -13.61 | 7.71 | 0.11 | 2.37 | -6.84 |
| 23Q1 (14) | 49.28 | 15.63 | 25.97 | 38.32 | -10.51 | -16.02 | 4.71 | -27.09 | -18.65 | 0 | 0 | 0 | 43.25 | -29.62 | -28.47 | 0.3 | -90.94 | -88.46 | 54.65 | -29.14 | -27.84 | 23.92 | -23.8 | -21.43 | 30.09 | -2.75 | -17.06 | 0 | 0 | 0 | 7.35 | -17.32 | -41.57 | 0.32 | -5.88 | -15.79 | 19.53 | 0.0 | 0.0 | 13.33 | 0.0 | 8.37 | 9.13 | 0.0 | 0.0 | 55.62 | 0.52 | 10.55 | 78.08 | 0.37 | 8.84 | -7.43 | 7.01 | -31.27 | 48.19 | 1.8 | 7.93 | 0.11 | -1.62 | -3.33 |
| 22Q4 (13) | 42.62 | 35.86 | 99.91 | 42.82 | -4.38 | 5.55 | 6.46 | 1.57 | 21.89 | 0 | 0 | 0 | 61.45 | -16.69 | -8.37 | 3.31 | -46.44 | 64.68 | 77.12 | -15.82 | -4.21 | 31.39 | -13.9 | -6.21 | 30.94 | -14.53 | -17.76 | 0 | 0 | 0 | 8.89 | -23.43 | -33.26 | 0.34 | 0.0 | -12.82 | 19.53 | 0.0 | 0.0 | 13.33 | 0.0 | 8.37 | 9.13 | 0.0 | 0.0 | 55.33 | 6.51 | 15.97 | 77.79 | 4.54 | 12.51 | -7.99 | -12.22 | 4.43 | 47.34 | 5.6 | 20.3 | 0.11 | -4.33 | 2.36 |
| 22Q3 (12) | 31.37 | -22.0 | 29.9 | 44.78 | 3.56 | 12.29 | 6.36 | 3.58 | 67.81 | 0 | 0 | 0 | 73.76 | 47.37 | 23.06 | 6.18 | 164.1 | 129.74 | 91.61 | 42.63 | 30.46 | 36.45 | 34.79 | 24.81 | 36.2 | -15.38 | -8.63 | 0 | 0 | 0 | 11.61 | 11.31 | -23.37 | 0.34 | -5.56 | -15.0 | 19.53 | 0.0 | -0.51 | 13.33 | 0.0 | 8.37 | 9.13 | 0.0 | 0.0 | 51.95 | 13.5 | 13.75 | 74.41 | 9.06 | 10.89 | -7.12 | 0.0 | 20.8 | 44.83 | 15.99 | 22.22 | 0.12 | -3.31 | 3.84 |
| 22Q2 (11) | 40.22 | 2.81 | 83.4 | 43.24 | -5.24 | 16.05 | 6.14 | 6.04 | 65.5 | 0 | 0 | 0 | 50.05 | -17.22 | -18.39 | 2.34 | -10.0 | -35.54 | 64.23 | -15.19 | -11.44 | 27.04 | -11.16 | -8.31 | 42.78 | 17.92 | 12.67 | 0 | 0 | 0 | 10.43 | -17.09 | -27.62 | 0.36 | -5.26 | -14.29 | 19.53 | 0.0 | -0.51 | 13.33 | 8.37 | 20.42 | 9.13 | 0.0 | 0.0 | 45.77 | -9.02 | -4.86 | 68.23 | -4.89 | -0.12 | -7.12 | -25.8 | 20.09 | 38.65 | -13.44 | -1.4 | 0.12 | 6.22 | 9.21 |
| 22Q1 (10) | 39.12 | 83.49 | 52.75 | 45.63 | 12.47 | 23.19 | 5.79 | 9.25 | 268.79 | 0 | 0 | 0 | 60.46 | -9.84 | 15.69 | 2.6 | 29.35 | 35.42 | 75.73 | -5.94 | 10.52 | 30.44 | -9.04 | 5.12 | 36.28 | -3.56 | -7.66 | 0 | 0 | 0 | 12.58 | -5.56 | -25.78 | 0.38 | -2.56 | -13.64 | 19.53 | 0.0 | -0.51 | 12.3 | 0.0 | 11.11 | 9.13 | 0.0 | 0.0 | 50.31 | 5.45 | 13.13 | 71.74 | 3.76 | 10.92 | -5.66 | 32.3 | 32.86 | 44.65 | 13.47 | 23.89 | 0.11 | 4.18 | -1.58 |
| 21Q4 (9) | 21.32 | -11.72 | -28.93 | 40.57 | 1.73 | 16.78 | 5.3 | 39.84 | 463.83 | 0 | 0 | 0 | 67.06 | 11.88 | 0.21 | 2.01 | -25.28 | -50.86 | 80.51 | 14.65 | 2.27 | 33.46 | 14.59 | -9.96 | 37.62 | -5.05 | 9.62 | 0 | 0 | 0 | 13.32 | -12.08 | -24.1 | 0.39 | -2.5 | -17.02 | 19.53 | -0.51 | -0.51 | 12.3 | 0.0 | 11.11 | 9.13 | 0.0 | 0.0 | 47.71 | 4.47 | 12.13 | 69.14 | 3.04 | 10.17 | -8.36 | 7.01 | -6.5 | 39.35 | 7.28 | 13.4 | 0.11 | -2.95 | -6.91 |
| 21Q3 (8) | 24.15 | 10.12 | 0.54 | 39.88 | 7.03 | 44.81 | 3.79 | 2.16 | 0 | 0 | 0 | 0 | 59.94 | -2.27 | -8.36 | 2.69 | -25.9 | -45.44 | 70.22 | -3.18 | -8.76 | 29.20 | -0.98 | -30.77 | 39.62 | 4.35 | 25.46 | 0 | 0 | 0 | 15.15 | 5.14 | -19.67 | 0.4 | -4.76 | -16.67 | 19.63 | 0.0 | 0.0 | 12.3 | 11.11 | 11.11 | 9.13 | 0.0 | 0.0 | 45.67 | -5.07 | 18.53 | 67.1 | -1.77 | 14.23 | -8.99 | -0.9 | 6.45 | 36.68 | -6.43 | 26.83 | 0.11 | 1.69 | -7.23 |
| 21Q2 (7) | 21.93 | -14.37 | 28.02 | 37.26 | 0.59 | 65.23 | 3.71 | 136.31 | 0 | 0 | 0 | 0 | 61.33 | 17.36 | 17.85 | 3.63 | 89.06 | -10.15 | 72.53 | 5.85 | 16.8 | 29.49 | 1.85 | 0 | 37.97 | -3.36 | 45.76 | 0 | 0 | -100.0 | 14.41 | -14.99 | -18.95 | 0.42 | -4.55 | -10.64 | 19.63 | 0.0 | 0.0 | 11.07 | 0.0 | 0.0 | 9.13 | 0.0 | 0.0 | 48.11 | 8.19 | 43.18 | 68.31 | 5.61 | 26.95 | -8.91 | -5.69 | 17.88 | 39.2 | 8.77 | 72.31 | 0.11 | -4.27 | -11.21 |
| 21Q1 (6) | 25.61 | -14.63 | 16.41 | 37.04 | 6.62 | 91.42 | 1.57 | 67.02 | 0 | 0 | 0 | 0 | 52.26 | -21.91 | 90.52 | 1.92 | -53.06 | 334.15 | 68.52 | -12.96 | 78.34 | 28.96 | -22.09 | 0 | 39.29 | 14.48 | 68.55 | 0 | 0 | -100.0 | 16.95 | -3.42 | 2.91 | 0.44 | -6.38 | -10.2 | 19.63 | 0.0 | 0.0 | 11.07 | 0.0 | 0.0 | 9.13 | 0.0 | 59.06 | 44.47 | 4.51 | 27.38 | 64.68 | 3.06 | 25.06 | -8.43 | -7.39 | 14.33 | 36.04 | 3.86 | 43.76 | 0.12 | -1.47 | -8.67 |
| 20Q4 (5) | 30.0 | 24.9 | 43.47 | 34.74 | 26.14 | 99.2 | 0.94 | 0 | 0 | 0 | 0 | 0 | 66.92 | 2.31 | 78.22 | 4.09 | -17.04 | 901.96 | 78.72 | 2.29 | 73.16 | 37.17 | -11.9 | 0 | 34.32 | 8.68 | 46.79 | 0 | 0 | -100.0 | 17.55 | -6.95 | 41.08 | 0.47 | -2.08 | -9.62 | 19.63 | 0.0 | 0.0 | 11.07 | 0.0 | 0.0 | 9.13 | 0.0 | 59.06 | 42.55 | 10.43 | 19.09 | 62.76 | 6.84 | 19.45 | -7.85 | 18.31 | 14.02 | 34.7 | 19.99 | 30.45 | 0.12 | -3.29 | -6.2 |
| 20Q3 (4) | 24.02 | 40.22 | 0.0 | 27.54 | 22.13 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 65.41 | 25.69 | 0.0 | 4.93 | 22.03 | 0.0 | 76.96 | 23.93 | 0.0 | 42.19 | 0 | 0.0 | 31.58 | 21.23 | 0.0 | 0 | -100.0 | 0.0 | 18.86 | 6.07 | 0.0 | 0.48 | 2.13 | 0.0 | 19.63 | 0.0 | 0.0 | 11.07 | 0.0 | 0.0 | 9.13 | 0.0 | 0.0 | 38.53 | 14.67 | 0.0 | 58.74 | 9.16 | 0.0 | -9.61 | 11.43 | 0.0 | 28.92 | 27.12 | 0.0 | 0.12 | -2.68 | 0.0 |
