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) | 109.2 | -7.85 | 0 | 0 | 0.6 | -95.71 | 0 | 0 | 126.39 | 35.95 | 4.11 | 0 | 4.13 | -7.4 | 3.27 | -31.88 | 23.5 | -17.75 | 21.54 | 2.96 | 21.4 | 6.47 | 1.63 | 126.39 | 49.96 | 0.28 | 7.5 | 0.0 | 1.77 | -80.55 | 59.68 | 21.57 | 68.94 | 4.95 | 1.16 | -43.96 | 60.84 | 18.92 | 0.10 | -9.32 |
| 2022 (9) | 118.5 | 13.07 | 0 | 0 | 13.99 | 47.26 | 0 | 0 | 92.97 | 32.8 | -0.84 | 0 | 4.46 | -32.12 | 4.80 | -48.88 | 28.57 | 77.23 | 20.92 | 5.44 | 20.1 | -11.3 | 0.72 | 12.5 | 49.82 | 0.26 | 7.5 | 111.27 | 9.1 | 52.68 | 49.09 | -20.19 | 65.69 | -7.5 | 2.07 | 0 | 51.16 | -6.33 | 0.11 | -2.92 |
| 2021 (8) | 104.8 | 140.81 | 0 | 0 | 9.5 | 691.67 | 0 | 0 | 70.01 | 7.66 | 39.61 | -16.13 | 6.57 | 53.15 | 9.38 | 42.25 | 16.12 | 91.68 | 19.84 | -6.55 | 22.66 | -22.24 | 0.64 | 10.34 | 49.69 | 0.34 | 3.55 | 0 | 5.96 | 0 | 61.51 | 73.32 | 71.02 | 100.11 | -6.89 | 0 | 54.62 | 71.87 | 0.11 | -8.7 |
| 2020 (7) | 43.52 | 71.95 | 0 | 0 | 1.2 | -92.68 | 0 | 0 | 65.03 | 17.66 | 47.23 | 11145.24 | 4.29 | 3.12 | 6.60 | -12.35 | 8.41 | 2.94 | 21.23 | -7.25 | 29.14 | 213.33 | 0.58 | 100.0 | 49.52 | 0.39 | 0 | 0 | 0 | 0 | 35.49 | 0 | 35.49 | 0 | -3.71 | 0 | 31.78 | 0 | 0.12 | 8.22 |
| 2019 (6) | 25.31 | 22.8 | 0 | 0 | 16.39 | 2880.0 | 0 | 0 | 55.27 | 15.22 | 0.42 | -39.13 | 4.16 | 2.72 | 7.53 | -10.85 | 8.17 | 24.35 | 22.89 | -3.25 | 9.3 | -56.09 | 0.29 | -38.3 | 49.33 | 0.0 | 0 | 0 | 0 | 0 | -11.62 | 0 | -11.62 | 0 | -3.55 | 0 | -15.17 | 0 | 0.11 | 34.08 |
| 2018 (5) | 20.61 | 12.81 | 0 | 0 | 0.55 | 0 | 0 | 0 | 47.97 | 6.32 | 0.69 | 38.0 | 4.05 | 68.75 | 8.44 | 58.72 | 6.57 | 11.93 | 23.66 | 7.89 | 21.18 | 2.57 | 0.47 | -53.47 | 49.33 | 0.0 | 0 | 0 | 0 | 0 | -11.54 | 0 | -11.54 | 0 | -2.28 | 0 | -13.82 | 0 | 0.08 | 0.35 |
| 2017 (4) | 18.27 | -19.12 | 0 | 0 | 0 | 0 | 0 | 0 | 45.12 | -8.4 | 0.5 | -75.12 | 2.4 | -23.81 | 5.32 | -16.82 | 5.87 | 39.43 | 21.93 | -29.89 | 20.65 | 9.09 | 1.01 | -19.2 | 49.33 | 0.0 | 0 | 0 | 0 | 0 | -12.07 | 0 | -12.07 | 0 | -2.43 | 0 | -14.5 | 0 | 0.08 | 62.34 |
| 2016 (3) | 22.59 | -1.14 | 2.99 | -83.73 | 10.06 | 349.11 | 0 | 0 | 49.26 | 4.21 | 2.01 | -77.57 | 3.15 | 3.62 | 6.39 | -0.57 | 4.21 | 6.58 | 31.28 | -12.8 | 18.93 | 2.49 | 1.25 | -27.33 | 49.33 | 0.0 | 0 | 0 | 0 | 0 | -12.17 | 0 | -12.17 | 0 | -0.54 | 0 | -12.71 | 0 | 0.05 | -8.2 |
| 2015 (2) | 22.85 | 22.65 | 18.38 | 119.59 | 2.24 | -19.71 | 0 | 0 | 47.27 | -27.4 | 8.96 | 0 | 3.04 | -22.45 | 6.43 | 6.82 | 3.95 | -26.58 | 35.87 | 106.03 | 18.47 | -40.11 | 1.72 | -49.26 | 49.33 | 0.0 | 0 | 0 | 0 | 0 | -13.62 | 0 | -13.62 | 0 | 1.62 | 84.09 | -12.0 | 0 | 0.06 | -57.73 |
| 2014 (1) | 18.63 | -1.17 | 8.37 | 0 | 2.79 | -84.08 | 0 | 0 | 65.11 | 7.0 | -15.68 | 0 | 3.92 | -46.23 | 6.02 | -49.75 | 5.38 | -41.07 | 17.41 | 123.21 | 30.84 | 86.91 | 3.39 | -24.83 | 49.33 | 0.0 | 0 | 0 | 0 | 0 | -34.18 | 0 | -34.18 | 0 | 0.88 | 528.57 | -33.3 | 0 | 0.13 | 63.14 |
| 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) | 164.63 | 66.39 | 39.94 | 0 | 0 | 0 | 7.4 | 15.62 | -34.8 | 0 | 0 | 0 | 52.93 | 78.88 | 63.41 | 2.95 | 340.3 | 220.65 | 4.53 | -24.12 | 3.19 | 3.10 | -34.78 | -24.9 | 26.14 | 22.32 | -12.28 | 24.48 | -1.73 | 16.79 | 18.3 | -8.04 | -7.11 | 1.71 | -12.31 | 56.88 | 55.55 | 11.03 | 11.1 | 7.9 | 0.0 | 5.33 | 1.85 | 0.0 | 4.52 | 63.06 | 4.91 | 11.06 | 72.8 | 4.21 | 10.24 | 4.2 | -41.67 | -36.17 | 67.26 | -0.07 | 6.16 | 0.06 | -30.08 | -31.79 |
| 24Q2 (19) | 98.94 | -8.63 | -18.61 | 0 | 0 | 0 | 6.4 | 36.17 | -37.19 | 0 | 0 | 0 | 29.59 | 36.93 | -6.09 | 0.67 | -9.46 | -31.63 | 5.97 | 45.26 | 6.99 | 4.75 | 47.48 | -14.89 | 21.37 | -4.56 | -34.27 | 24.91 | -0.84 | 23.26 | 19.9 | 6.99 | -14.59 | 1.95 | -9.3 | 75.68 | 50.03 | 0.02 | 0.36 | 7.9 | 5.33 | 5.33 | 1.85 | 4.52 | 4.52 | 60.11 | -0.51 | 7.61 | 69.86 | 0.24 | 7.28 | 7.2 | 21.01 | 177.99 | 67.31 | 1.42 | 15.16 | 0.09 | 0.57 | -3.25 |
| 24Q1 (18) | 108.28 | -0.84 | -9.67 | 0 | 0 | 0 | 4.7 | 683.33 | -56.44 | 0 | 0 | 0 | 21.61 | -48.61 | 5.67 | 0.74 | -75.42 | 192.5 | 4.11 | -0.48 | 9.89 | 3.22 | -1.39 | -21.32 | 22.39 | -4.72 | -30.07 | 25.12 | 16.62 | 21.29 | 18.6 | -13.08 | -21.85 | 2.15 | 31.9 | 207.14 | 50.02 | 0.12 | 0.22 | 7.5 | 0.0 | 0.0 | 1.77 | 0.0 | -80.55 | 60.42 | 1.24 | 25.12 | 69.69 | 1.09 | 7.4 | 5.95 | 412.93 | 354.2 | 66.37 | 9.09 | 33.81 | 0.09 | -5.13 | -2.31 |
| 23Q4 (17) | 109.2 | -7.17 | -7.85 | 0 | 0 | 0 | 0.6 | -94.71 | -95.71 | 0 | 0 | 0 | 42.05 | 29.82 | 90.79 | 3.01 | 227.17 | 4916.67 | 4.13 | -5.92 | -7.4 | 3.27 | -20.82 | -31.9 | 23.5 | -21.14 | -17.75 | 21.54 | 2.77 | 2.96 | 21.4 | 8.63 | 6.47 | 1.63 | 49.54 | 126.39 | 49.96 | -0.08 | 0.28 | 7.5 | 0.0 | 0.0 | 1.77 | 0.0 | -80.55 | 59.68 | 5.11 | 21.57 | 68.94 | 4.39 | 4.95 | 1.16 | -82.37 | -43.96 | 60.84 | -3.98 | 18.92 | 0.10 | 2.23 | -9.32 |
| 23Q3 (16) | 117.64 | -3.23 | -4.0 | 0 | 0 | 0 | 11.35 | 11.38 | 114.15 | 0 | 0 | 0 | 32.39 | 2.79 | 24.82 | 0.92 | -6.12 | -54.9 | 4.39 | -21.33 | -4.57 | 4.13 | -26.09 | -19.0 | 29.8 | -8.34 | 31.28 | 20.96 | 3.71 | -3.05 | 19.7 | -15.45 | -31.57 | 1.09 | -1.8 | 49.32 | 50.0 | 0.3 | 0.52 | 7.5 | 0.0 | 0.0 | 1.77 | 0.0 | -80.55 | 56.78 | 1.65 | 16.9 | 66.04 | 1.41 | 1.33 | 6.58 | 154.05 | 20.29 | 63.36 | 8.4 | 17.25 | 0.09 | -0.81 | -8.6 |
| 23Q2 (15) | 121.57 | 1.42 | 2.71 | 0 | 0 | 0 | 10.19 | -5.56 | 18.49 | 0 | 0 | 0 | 31.51 | 54.08 | 37.66 | 0.98 | 222.5 | 160.12 | 5.58 | 49.2 | -11.71 | 5.58 | 36.33 | -26.58 | 32.51 | 1.53 | 72.28 | 20.21 | -2.41 | 2.17 | 23.3 | -2.1 | -16.16 | 1.11 | 58.57 | 33.73 | 49.85 | -0.12 | 0.2 | 7.5 | 0.0 | 0.0 | 1.77 | -80.55 | -80.55 | 55.86 | 15.68 | 20.08 | 65.12 | 0.35 | 3.17 | 2.59 | 97.71 | 800.0 | 58.45 | 17.84 | 26.65 | 0.10 | 1.55 | -9.83 |
| 23Q1 (14) | 119.87 | 1.16 | 0.58 | 0 | 0 | 0 | 10.79 | -22.87 | -13.68 | 0 | 0 | 0 | 20.45 | -7.21 | -7.38 | -0.8 | -1433.33 | 38.93 | 3.74 | -16.14 | -50.72 | 4.10 | -14.65 | -58.78 | 32.02 | 12.08 | 85.84 | 20.71 | -1.0 | 3.24 | 23.8 | 18.41 | 6.25 | 0.7 | -2.78 | -17.65 | 49.91 | 0.18 | 0.69 | 7.5 | 0.0 | 0.0 | 9.1 | 0.0 | 0.0 | 48.29 | -1.63 | 0.29 | 64.89 | -1.22 | 0.22 | 1.31 | -36.71 | 145.49 | 49.6 | -3.05 | 9.56 | 0.09 | -11.94 | -5.94 |
| 22Q4 (13) | 118.5 | -3.3 | 13.07 | 0 | 0 | 0 | 13.99 | 163.96 | 47.26 | 0 | 0 | 0 | 22.04 | -15.07 | 13.73 | 0.06 | -97.06 | -99.81 | 4.46 | -3.04 | -32.12 | 4.80 | -5.82 | -48.87 | 28.57 | 25.86 | 77.23 | 20.92 | -3.24 | 5.44 | 20.1 | -30.18 | -11.3 | 0.72 | -1.37 | 12.5 | 49.82 | 0.16 | 0.26 | 7.5 | 0.0 | 111.27 | 9.1 | 0.0 | 52.68 | 49.09 | 1.07 | -20.19 | 65.69 | 0.8 | -7.5 | 2.07 | -62.16 | 130.04 | 51.16 | -5.33 | -6.33 | 0.11 | 3.05 | -2.92 |
| 22Q3 (12) | 122.54 | 3.53 | 51.68 | 0 | 0 | 0 | 5.3 | -38.37 | -55.08 | 0 | 0 | 0 | 25.95 | 13.37 | 38.33 | 2.04 | 225.15 | 159.3 | 4.6 | -27.22 | -23.97 | 5.09 | -33.01 | -42.59 | 22.7 | 20.3 | 78.46 | 21.62 | 9.3 | 8.37 | 28.79 | 3.6 | 34.16 | 0.73 | -12.05 | 28.07 | 49.74 | -0.02 | 0.61 | 7.5 | 0.0 | 111.27 | 9.1 | 0.0 | 52.68 | 48.57 | 4.41 | 59.87 | 65.17 | 3.25 | 63.37 | 5.47 | 1578.38 | 184.94 | 54.04 | 17.1 | 125.73 | 0.10 | -2.16 | -20.77 |
| 22Q2 (11) | 118.36 | -0.69 | 190.31 | 0 | 0 | 0 | 8.6 | -31.2 | 72.0 | 0 | 0 | 0 | 22.89 | 3.67 | 41.47 | -1.63 | -24.43 | 66.46 | 6.32 | -16.73 | 17.47 | 7.60 | -23.46 | -5.79 | 18.87 | 9.52 | 80.92 | 19.78 | -1.4 | -1.3 | 27.79 | 24.06 | 30.71 | 0.83 | -2.35 | 66.0 | 49.75 | 0.36 | 0.63 | 7.5 | 0.0 | 111.27 | 9.1 | 0.0 | 52.68 | 46.52 | -3.39 | 37.51 | 63.12 | -2.52 | 45.64 | -0.37 | 87.15 | 94.09 | 46.15 | 1.94 | 67.39 | 0.11 | 5.94 | -10.52 |
| 22Q1 (10) | 119.18 | 13.72 | 123.81 | 0 | 0 | 0 | 12.5 | 31.58 | 316.67 | 0 | 0 | 0 | 22.08 | 13.93 | 40.64 | -1.31 | -104.19 | -107.86 | 7.59 | 15.53 | 47.67 | 9.93 | 5.88 | 26.71 | 17.23 | 6.89 | 90.18 | 20.06 | 1.11 | -4.97 | 22.4 | -1.15 | -12.05 | 0.85 | 32.81 | 63.46 | 49.57 | -0.24 | 0.16 | 7.5 | 111.27 | 0 | 9.1 | 52.68 | 0 | 48.15 | -21.72 | -7.67 | 64.75 | -8.83 | 24.16 | -2.88 | 58.2 | 35.28 | 45.27 | -17.12 | -5.09 | 0.10 | -9.12 | -1.41 |
| 21Q4 (9) | 104.8 | 29.72 | 140.81 | 0 | 0 | 0 | 9.5 | -19.49 | 691.67 | 0 | 0 | 0 | 19.38 | 3.3 | 10.49 | 31.25 | 1008.43 | -35.79 | 6.57 | 8.6 | 53.15 | 9.38 | 5.74 | 42.23 | 16.12 | 26.73 | 91.68 | 19.84 | -0.55 | -6.55 | 22.66 | 5.59 | -22.24 | 0.64 | 12.28 | 10.34 | 49.69 | 0.51 | 0.34 | 3.55 | 0.0 | 0 | 5.96 | 0.0 | 0 | 61.51 | 102.47 | 73.32 | 71.02 | 78.04 | 100.11 | -6.89 | -6.99 | -85.71 | 54.62 | 128.15 | 71.87 | 0.11 | -15.9 | -8.7 |
| 21Q3 (8) | 80.79 | 98.16 | 262.94 | 0 | 0 | 0 | 11.8 | 136.0 | -28.87 | 0 | 0 | 0 | 18.76 | 15.95 | 8.88 | -3.44 | 29.22 | -739.02 | 6.05 | 12.45 | 40.05 | 8.87 | 9.93 | 26.47 | 12.72 | 21.96 | 51.25 | 19.95 | -0.45 | -8.32 | 21.46 | 0.94 | 78.83 | 0.57 | 14.0 | -5.0 | 49.44 | 0.0 | 0.22 | 3.55 | 0.0 | 0 | 5.96 | 0.0 | 0 | 30.38 | -10.2 | 332.62 | 39.89 | -7.96 | 405.44 | -6.44 | -2.88 | -55.56 | 23.94 | -13.17 | 239.19 | 0.13 | 10.51 | 7.91 |
| 21Q2 (7) | 40.77 | -23.44 | 64.66 | 0 | 0 | 0 | 5.0 | 66.67 | -69.86 | 0 | 0 | 0 | 16.18 | 3.06 | 7.22 | -4.86 | -129.17 | -345.87 | 5.38 | 4.67 | -5.11 | 8.07 | 2.96 | 0 | 10.43 | 15.12 | 13.99 | 20.04 | -5.07 | -6.75 | 21.26 | -16.53 | 83.28 | 0.5 | -3.85 | -18.03 | 49.44 | -0.1 | 0.22 | 3.55 | 0 | 0 | 5.96 | 0 | 0 | 33.83 | -35.13 | 367.22 | 43.34 | -16.89 | 442.34 | -6.26 | -40.67 | -45.92 | 27.57 | -42.2 | 262.65 | 0.12 | 16.72 | 3.96 |
| 21Q1 (6) | 53.25 | 22.36 | 117.79 | 0 | 0 | 0 | 3.0 | 150.0 | -80.52 | 0 | 0 | 0 | 15.7 | -10.49 | 3.49 | 16.66 | -65.77 | 33220.0 | 5.14 | 19.81 | -0.77 | 7.84 | 18.84 | 0 | 9.06 | 7.73 | 9.69 | 21.11 | -0.57 | -7.33 | 25.47 | -12.59 | 114.03 | 0.52 | -10.34 | 8.33 | 49.49 | -0.06 | 0.32 | 0 | 0 | 0 | 0 | 0 | 0 | 52.15 | 46.94 | 550.73 | 52.15 | 46.94 | 550.73 | -4.45 | -19.95 | -19.95 | 47.7 | 50.09 | 412.17 | 0.10 | -15.83 | -13.28 |
| 20Q4 (5) | 43.52 | 95.51 | 71.95 | 0 | 0 | 0 | 1.2 | -92.77 | -92.68 | 0 | 0 | 0 | 17.54 | 1.8 | 24.57 | 48.67 | 11970.73 | 97240.0 | 4.29 | -0.69 | 3.12 | 6.60 | -5.98 | 0 | 8.41 | 0.0 | 2.94 | 21.23 | -2.44 | -7.25 | 29.14 | 142.83 | 213.33 | 0.58 | -3.33 | 100.0 | 49.52 | 0.39 | 0.39 | 0 | 0 | 0 | 0 | 0 | 0 | 35.49 | 371.75 | 405.42 | 35.49 | 371.75 | 405.42 | -3.71 | 10.39 | -4.51 | 31.78 | 284.77 | 309.49 | 0.12 | -0.6 | 8.22 |
| 20Q3 (4) | 22.26 | -10.1 | 0.0 | 0 | 0 | 0.0 | 16.59 | 0.0 | 0.0 | 0 | 0 | 0.0 | 17.23 | 14.18 | 0.0 | -0.41 | 62.39 | 0.0 | 4.32 | -23.81 | 0.0 | 7.02 | 0 | 0.0 | 8.41 | -8.09 | 0.0 | 21.76 | 1.26 | 0.0 | 12.0 | 3.45 | 0.0 | 0.6 | -1.64 | 0.0 | 49.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -13.06 | -3.16 | 0.0 | -13.06 | -3.16 | 0.0 | -4.14 | 3.5 | 0.0 | -17.2 | -1.47 | 0.0 | 0.12 | 6.46 | 0.0 |
