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) | 49.3 | 0.2 | 2.5 | -53.53 | 0.01 | 0 | 0 | 0 | 178.45 | -10.27 | 14.72 | 19.58 | 48.58 | 1.87 | 27.22 | 13.53 | 9.64 | -11.4 | 2.45 | 20.69 | 0.07 | -22.22 | 0.25 | -32.43 | 44.34 | 0.0 | 30.61 | 4.26 | 6.77 | -21.64 | 21.26 | 24.55 | 58.65 | 6.5 | -8.43 | 0 | 12.83 | 24.56 | 0.02 | -5.96 |
| 2022 (9) | 49.2 | 8.99 | 5.38 | -78.39 | 0 | 0 | 0 | 0 | 198.88 | -20.52 | 12.31 | -36.55 | 47.69 | -32.21 | 23.98 | -14.71 | 10.88 | -35.51 | 2.03 | 118.28 | 0.09 | -87.14 | 0.37 | -37.29 | 44.34 | 0.0 | 29.36 | 7.04 | 8.64 | 5.24 | 17.07 | -23.96 | 55.07 | -5.2 | -6.77 | 0 | 10.3 | -25.42 | 0.02 | 15.2 |
| 2021 (8) | 45.14 | 7.81 | 24.9 | -38.24 | 0.34 | 9.68 | 0 | 0 | 250.22 | 15.64 | 19.4 | 56.96 | 70.35 | 2.46 | 28.12 | -11.4 | 16.87 | -1.23 | 0.93 | 60.34 | 0.7 | -32.04 | 0.59 | -29.76 | 44.34 | 0.0 | 27.43 | 2.66 | 8.21 | -43.81 | 22.45 | 204.61 | 58.09 | 19.28 | -8.64 | 0 | 13.81 | 0 | 0.02 | -16.19 |
| 2020 (7) | 41.87 | -15.97 | 40.32 | 56.16 | 0.31 | -97.27 | 0 | 0 | 216.37 | 3.2 | 12.36 | 50.36 | 68.66 | 13.26 | 31.73 | 9.76 | 17.08 | -4.31 | 0.58 | -26.58 | 1.03 | 171.05 | 0.84 | 1.2 | 44.34 | 0.05 | 26.72 | 3.17 | 14.61 | 19.36 | 7.37 | -23.86 | 48.7 | 1.84 | -8.21 | 0 | -0.84 | 0 | 0.02 | 1.02 |
| 2019 (6) | 49.83 | 10.0 | 25.82 | -17.03 | 11.35 | 8630.77 | 0 | 0 | 209.67 | -12.96 | 8.22 | 3.66 | 60.62 | -10.81 | 28.91 | 2.47 | 17.85 | -3.57 | 0.79 | -28.83 | 0.38 | -96.71 | 0.83 | -33.6 | 44.32 | 0.05 | 25.9 | 3.19 | 12.24 | 47.29 | 9.68 | -24.49 | 47.82 | 3.44 | -14.61 | 0 | -4.93 | 0 | 0.02 | -2.67 |
| 2018 (5) | 45.3 | -5.01 | 31.12 | 42.69 | 0.13 | -99.83 | 0 | 0 | 240.89 | -11.8 | 7.93 | -34.14 | 67.97 | -20.46 | 28.22 | -9.82 | 18.51 | -25.66 | 1.11 | 23.33 | 11.55 | 0 | 1.25 | -32.8 | 44.3 | 0.59 | 25.1 | 5.02 | 8.31 | -41.44 | 12.82 | -3.32 | 46.23 | -9.99 | -12.24 | 0 | 0.58 | -88.28 | 0.02 | 17.98 |
| 2017 (4) | 47.69 | -32.79 | 21.81 | 66.11 | 74.53 | 148960.0 | 0 | 0 | 273.11 | -6.94 | 12.04 | -33.33 | 85.45 | -7.92 | 31.29 | -1.06 | 24.9 | 0.36 | 0.9 | -9.09 | 0 | 0 | 1.86 | -15.07 | 44.04 | 0.32 | 23.9 | 8.14 | 14.19 | 133.0 | 13.26 | -45.5 | 51.36 | -2.21 | -8.31 | 0 | 4.95 | -51.18 | 0.02 | -7.34 |
| 2016 (3) | 70.96 | 0.97 | 13.13 | 9.6 | 0.05 | -89.13 | 0 | 0 | 293.47 | 1.67 | 18.06 | -1.85 | 92.8 | 11.67 | 31.62 | 9.84 | 24.81 | -0.48 | 0.99 | -31.25 | 72.09 | -8.47 | 2.19 | 0.0 | 43.9 | 0.57 | 22.1 | 9.08 | 6.09 | 114.44 | 24.33 | -0.08 | 52.52 | 10.68 | -14.19 | 0 | 10.14 | -43.6 | 0.02 | -39.89 |
| 2015 (2) | 70.28 | 13.15 | 11.98 | 27.31 | 0.46 | -52.08 | 0 | 0 | 288.66 | -5.57 | 18.4 | -15.09 | 83.1 | -9.58 | 28.79 | -4.24 | 24.93 | -13.95 | 1.44 | -47.25 | 78.76 | 108.53 | 2.19 | 17.11 | 43.65 | 1.87 | 20.26 | 12.0 | 2.84 | 0.0 | 24.35 | -4.13 | 47.45 | 2.42 | -6.37 | 0 | 17.98 | -34.88 | 0.03 | -9.44 |
| 2014 (1) | 62.11 | -12.88 | 9.41 | -66.5 | 0.96 | -84.44 | 0.42 | 0 | 305.69 | 23.63 | 21.67 | 47.31 | 91.9 | 35.31 | 30.06 | 9.44 | 28.97 | 25.63 | 2.73 | -91.89 | 37.77 | -47.4 | 1.87 | -2.6 | 42.85 | 1.2 | 18.09 | 8.84 | 2.84 | -60.45 | 25.4 | 85.81 | 46.33 | 23.68 | 2.21 | 0 | 27.61 | 105.58 | 0.04 | -38.16 |
| 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) | 55.8 | -0.8 | 19.05 | 7.5 | 0.0 | 200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 55.58 | 0.04 | 23.05 | 5.55 | -32.32 | 37.04 | 61.16 | -3.7 | 11.44 | 29.89 | -8.6 | -2.72 | 10.83 | 13.05 | 4.74 | 3.75 | 6.84 | 52.44 | 0.06 | 0.0 | -14.29 | 0.2 | -28.57 | -28.57 | 44.34 | 0.0 | 0.0 | 32.08 | 0.0 | 4.8 | 8.43 | 0.0 | 24.52 | 27.76 | 24.93 | 39.5 | 68.27 | 8.85 | 19.17 | -6.07 | 9.67 | 17.41 | 21.69 | 39.94 | 72.83 | 0.02 | -3.12 | -0.37 |
| 24Q2 (19) | 56.25 | -2.75 | 18.0 | 7.5 | 200.0 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 55.56 | 13.27 | 26.19 | 8.2 | 10.66 | 76.72 | 63.51 | 15.28 | 22.13 | 32.70 | 8.44 | 13.97 | 9.58 | -15.0 | 10.24 | 3.51 | 6.04 | 46.86 | 0.06 | -14.29 | -33.33 | 0.28 | -26.32 | -24.32 | 44.34 | 0.0 | 0.0 | 32.08 | 4.8 | 4.8 | 8.43 | 24.52 | 24.52 | 22.22 | -22.5 | 40.19 | 62.72 | -5.06 | 17.81 | -6.72 | 2.04 | 28.21 | 15.5 | -28.93 | 138.83 | 0.02 | 6.03 | 4.99 |
| 24Q1 (18) | 57.84 | 17.32 | 22.83 | 2.5 | 0.0 | 8233.33 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 49.05 | 10.42 | 9.41 | 7.41 | 421.83 | 60.74 | 55.09 | 13.4 | 13.42 | 30.16 | 10.78 | 17.08 | 11.27 | 16.91 | 4.64 | 3.31 | 35.1 | 38.49 | 0.07 | 0.0 | -22.22 | 0.38 | 52.0 | -15.56 | 44.34 | 0.0 | 0.0 | 30.61 | 0.0 | 4.26 | 6.77 | 0.0 | -21.64 | 28.67 | 34.85 | 32.24 | 66.06 | 12.63 | 10.69 | -6.86 | 18.62 | 3.24 | 21.81 | 69.99 | 49.49 | 0.02 | 3.33 | 0.98 |
| 23Q4 (17) | 49.3 | 5.18 | 0.2 | 2.5 | 0.0 | -53.53 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 44.42 | -1.66 | -0.34 | 1.42 | -64.94 | 378.43 | 48.58 | -11.48 | 1.87 | 27.22 | -11.41 | 13.53 | 9.64 | -6.77 | -11.4 | 2.45 | -0.41 | 20.69 | 0.07 | 0.0 | -22.22 | 0.25 | -10.71 | -32.43 | 44.34 | 0.0 | 0.0 | 30.61 | 0.0 | 4.26 | 6.77 | 0.0 | -21.64 | 21.26 | 6.83 | 24.55 | 58.65 | 2.37 | 6.5 | -8.43 | -14.69 | -24.52 | 12.83 | 2.23 | 24.56 | 0.02 | -6.13 | -5.96 |
| 23Q3 (16) | 46.87 | -1.68 | 2.94 | 2.5 | 0 | -77.36 | 0.01 | 0 | 0 | 0 | 0 | 0 | 45.17 | 2.59 | -5.46 | 4.05 | -12.72 | -4.48 | 54.88 | 5.54 | -6.76 | 30.73 | 7.08 | 10.62 | 10.34 | 18.99 | -26.04 | 2.46 | 2.93 | 20.59 | 0.07 | -22.22 | -22.22 | 0.28 | -24.32 | -28.21 | 44.34 | 0.0 | 0.0 | 30.61 | 0.0 | 4.26 | 6.77 | 0.0 | -21.64 | 19.9 | 25.55 | 14.43 | 57.29 | 7.61 | 3.43 | -7.35 | 21.47 | -17.79 | 12.55 | 93.37 | 12.56 | 0.02 | 2.09 | 2.53 |
| 23Q2 (15) | 47.67 | 1.23 | 5.23 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 44.03 | -1.78 | -14.31 | 4.64 | 0.65 | 17.47 | 52.0 | 7.06 | -18.42 | 28.70 | 11.4 | 3.69 | 8.69 | -19.31 | -45.0 | 2.39 | 0.0 | 33.52 | 0.09 | 0.0 | -85.48 | 0.37 | -17.78 | -28.85 | 44.34 | 0.0 | 0.0 | 30.61 | 4.26 | 4.26 | 6.77 | -21.64 | -21.64 | 15.85 | -26.89 | 20.53 | 53.24 | -10.79 | 4.09 | -9.36 | -32.02 | -38.26 | 6.49 | -55.52 | 1.72 | 0.02 | 1.98 | 7.36 |
| 23Q1 (14) | 47.09 | -4.29 | -0.25 | 0.03 | -99.44 | -99.89 | 0 | 0 | -100.0 | 0 | 0 | 0 | 44.83 | 0.58 | -18.73 | 4.61 | 1003.92 | -0.65 | 48.57 | 1.85 | -28.86 | 25.76 | 7.42 | -6.99 | 10.77 | -1.01 | -40.56 | 2.39 | 17.73 | 30.6 | 0.09 | 0.0 | -86.57 | 0.45 | 21.62 | -32.84 | 44.34 | 0.0 | 0.0 | 29.36 | 0.0 | 7.04 | 8.64 | 0.0 | 5.24 | 21.68 | 27.01 | -19.97 | 59.68 | 8.37 | -4.86 | -7.09 | -4.73 | -22.45 | 14.59 | 41.65 | -31.5 | 0.02 | -3.77 | 7.8 |
| 22Q4 (13) | 49.2 | 8.06 | 8.99 | 5.38 | -51.27 | -78.39 | 0 | 0 | -100.0 | 0 | 0 | 0 | 44.57 | -6.72 | -22.58 | -0.51 | -112.03 | -119.32 | 47.69 | -18.98 | -32.21 | 23.98 | -13.68 | -14.72 | 10.88 | -22.17 | -35.51 | 2.03 | -0.49 | 118.28 | 0.09 | 0.0 | -87.14 | 0.37 | -5.13 | -37.29 | 44.34 | 0.0 | 0.0 | 29.36 | 0.0 | 7.04 | 8.64 | 0.0 | 5.24 | 17.07 | -1.84 | -23.96 | 55.07 | -0.58 | -5.2 | -6.77 | -8.49 | 21.64 | 10.3 | -7.62 | -25.42 | 0.02 | 2.34 | 15.2 |
| 22Q3 (12) | 45.53 | 0.51 | -3.21 | 11.04 | -39.57 | -67.99 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 47.78 | -7.01 | -27.84 | 4.24 | 7.34 | -30.49 | 58.86 | -7.66 | -25.13 | 27.78 | 0.38 | -12.11 | 13.98 | -11.52 | -23.56 | 2.04 | 13.97 | 134.48 | 0.09 | -85.48 | -89.41 | 0.39 | -25.0 | -40.0 | 44.34 | 0.0 | 0.0 | 29.36 | 0.0 | 7.04 | 8.64 | 0.0 | 5.24 | 17.39 | 32.24 | -12.39 | 55.39 | 8.29 | -0.18 | -6.24 | 7.83 | 30.67 | 11.15 | 74.76 | 2.76 | 0.02 | 6.9 | 14.23 |
| 22Q2 (11) | 45.3 | -4.05 | 1.16 | 18.27 | -34.16 | -47.89 | 0.27 | 3.85 | -20.59 | 0 | 0 | 0 | 51.38 | -6.85 | -23.97 | 3.95 | -14.87 | -35.03 | 63.74 | -6.64 | -19.07 | 27.67 | -0.07 | -15.29 | 15.8 | -12.8 | -10.28 | 1.79 | -2.19 | 184.13 | 0.62 | -7.46 | -27.06 | 0.52 | -22.39 | -32.47 | 44.34 | 0.0 | 0.0 | 29.36 | 7.04 | 9.88 | 8.64 | 5.24 | -40.86 | 13.15 | -51.46 | -27.11 | 51.15 | -18.46 | -13.85 | -6.77 | -16.93 | 25.11 | 6.38 | -70.05 | -29.11 | 0.02 | 2.4 | -7.89 |
| 22Q1 (10) | 47.21 | 4.59 | 12.7 | 27.75 | 11.45 | -23.09 | 0.26 | -23.53 | -16.13 | 0 | 0 | 0 | 55.16 | -4.19 | -6.29 | 4.64 | 75.76 | 1.31 | 68.27 | -2.96 | -5.04 | 27.69 | -1.5 | -11.43 | 18.12 | 7.41 | -1.68 | 1.83 | 96.77 | 195.16 | 0.67 | -4.29 | -32.32 | 0.67 | 13.56 | -25.56 | 44.34 | 0.0 | 0.0 | 27.43 | 0.0 | 2.66 | 8.21 | 0.0 | -43.81 | 27.09 | 20.67 | 126.69 | 62.73 | 7.99 | 17.74 | -5.79 | 32.99 | 31.32 | 21.3 | 54.24 | 505.11 | 0.02 | 2.84 | -13.55 |
| 21Q4 (9) | 45.14 | -4.04 | 7.81 | 24.9 | -27.81 | -38.24 | 0.34 | 21.43 | 9.68 | 0 | 0 | 0 | 57.57 | -13.05 | 2.6 | 2.64 | -56.72 | -17.76 | 70.35 | -10.52 | 2.46 | 28.12 | -11.04 | -11.4 | 16.87 | -7.76 | -1.23 | 0.93 | 6.9 | 60.34 | 0.7 | -17.65 | -32.04 | 0.59 | -9.23 | -29.76 | 44.34 | 0.0 | 0.0 | 27.43 | 0.0 | 2.66 | 8.21 | 0.0 | -43.81 | 22.45 | 13.1 | 204.61 | 58.09 | 4.69 | 19.28 | -8.64 | 4.0 | -5.24 | 13.81 | 27.28 | 1744.05 | 0.02 | 1.48 | -16.19 |
| 21Q3 (8) | 47.04 | 5.05 | 41.86 | 34.49 | -1.63 | -5.12 | 0.28 | -17.65 | 100.0 | 0 | 0 | 0 | 66.21 | -2.03 | 13.12 | 6.1 | 0.33 | 32.03 | 78.62 | -0.18 | 18.85 | 31.60 | -3.26 | 2.59 | 18.29 | 3.86 | 3.98 | 0.87 | 38.1 | 38.1 | 0.85 | 0.0 | 254.17 | 0.65 | -15.58 | -19.75 | 44.34 | 0.0 | 0.0 | 27.43 | 2.66 | 2.66 | 8.21 | -43.81 | -43.81 | 19.85 | 10.03 | 390.12 | 55.49 | -6.54 | 22.28 | -9.0 | 0.44 | 6.05 | 10.85 | 20.56 | 296.2 | 0.02 | -13.8 | -18.73 |
| 21Q2 (7) | 44.78 | 6.9 | -5.59 | 35.06 | -2.83 | -12.57 | 0.34 | 9.68 | 88.89 | 0 | 0 | 0 | 67.58 | 14.81 | 19.8 | 6.08 | 32.75 | 55.1 | 78.76 | 9.56 | 25.94 | 32.67 | 4.48 | 0 | 17.61 | -4.45 | 16.31 | 0.63 | 1.61 | -5.97 | 0.85 | -14.14 | 193.1 | 0.77 | -14.44 | -19.79 | 44.34 | 0.0 | 0.0 | 26.72 | 0.0 | 0.0 | 14.61 | 0.0 | 0.0 | 18.04 | 50.96 | 3264.91 | 59.37 | 11.43 | 45.66 | -9.04 | -7.24 | 16.22 | 9.0 | 155.68 | 179.23 | 0.02 | -3.9 | -4.79 |
| 21Q1 (6) | 41.89 | 0.05 | 15.11 | 36.08 | -10.52 | 1.26 | 0.31 | 0.0 | -97.28 | 0 | 0 | 0 | 58.86 | 4.9 | 29.88 | 4.58 | 42.68 | 650.82 | 71.89 | 4.7 | 37.25 | 31.27 | -1.46 | 0 | 18.43 | 7.9 | 2.39 | 0.62 | 6.9 | -1.59 | 0.99 | -3.88 | 230.0 | 0.9 | 7.14 | -15.09 | 44.34 | 0.0 | 0.02 | 26.72 | 0.0 | 3.17 | 14.61 | 0.0 | 19.36 | 11.95 | 62.14 | 16.13 | 53.28 | 9.4 | 10.01 | -8.43 | -2.68 | 47.74 | 3.52 | 519.05 | 160.27 | 0.02 | -0.31 | 2.77 |
| 20Q4 (5) | 41.87 | 26.27 | -15.97 | 40.32 | 10.92 | 56.16 | 0.31 | 121.43 | -97.27 | 0 | 0 | 0 | 56.11 | -4.13 | 3.01 | 3.21 | -30.52 | 43.3 | 68.66 | 3.79 | 13.26 | 31.73 | 3.01 | 0 | 17.08 | -2.9 | -4.31 | 0.58 | -7.94 | -26.58 | 1.03 | 329.17 | 171.05 | 0.84 | 3.7 | 1.2 | 44.34 | 0.0 | 0.05 | 26.72 | 0.0 | 3.17 | 14.61 | 0.0 | 19.36 | 7.37 | 81.98 | -23.86 | 48.7 | 7.32 | 1.84 | -8.21 | 14.3 | 43.81 | -0.84 | 84.81 | 82.96 | 0.02 | -1.59 | 1.02 |
| 20Q3 (4) | 33.16 | -30.09 | 0.0 | 36.35 | -9.35 | 0.0 | 0.14 | -22.22 | 0.0 | 0 | 0 | 0.0 | 58.53 | 3.76 | 0.0 | 4.62 | 17.86 | 0.0 | 66.15 | 5.77 | 0.0 | 30.81 | 0 | 0.0 | 17.59 | 16.18 | 0.0 | 0.63 | -5.97 | 0.0 | 0.24 | -17.24 | 0.0 | 0.81 | -15.62 | 0.0 | 44.34 | 0.0 | 0.0 | 26.72 | 0.0 | 0.0 | 14.61 | 0.0 | 0.0 | 4.05 | 810.53 | 0.0 | 45.38 | 11.33 | 0.0 | -9.58 | 11.21 | 0.0 | -5.53 | 51.32 | 0.0 | 0.02 | 0.98 | 0.0 |
