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) | 40.91 | -7.61 | 0.28 | -33.33 | 2.7 | 0 | 0 | 0 | 55.35 | -17.46 | -4.93 | 0 | 8.06 | -9.13 | 14.56 | 10.09 | 13.66 | -39.21 | 17.04 | -6.53 | 9.3 | -7.0 | 1.99 | -20.08 | 59.2 | 0.0 | 18.98 | 1.5 | 1.81 | -24.27 | -4.87 | 0 | 15.92 | -33.36 | -1.24 | 0 | -6.11 | 0 | 0.21 | 1.68 |
| 2022 (9) | 44.28 | -8.44 | 0.42 | -70.83 | 0 | 0 | 0 | 0 | 67.06 | -15.76 | 2.16 | -81.74 | 8.87 | -31.03 | 13.23 | -18.12 | 22.47 | 53.07 | 18.23 | -3.95 | 10.0 | 160.42 | 2.49 | -23.85 | 59.2 | 0.0 | 18.7 | 7.16 | 2.39 | -8.43 | 2.79 | -77.68 | 23.89 | -26.63 | -1.81 | 0 | 0.98 | -90.5 | 0.21 | 7.71 |
| 2021 (8) | 48.36 | 42.24 | 1.44 | -54.14 | 0.46 | 84.0 | 0 | 0 | 79.61 | 24.12 | 11.83 | 266.25 | 12.86 | 6.72 | 16.15 | -14.02 | 14.68 | 70.5 | 18.98 | 9.33 | 3.84 | 87.32 | 3.27 | -0.61 | 59.2 | 0.0 | 17.45 | 1.93 | 2.61 | -5.43 | 12.5 | 279.94 | 32.56 | 40.53 | -2.18 | 0 | 10.32 | 1417.65 | 0.20 | 22.13 |
| 2020 (7) | 34.0 | 12.55 | 3.14 | -3.09 | 0.25 | 0 | 0 | 0 | 64.14 | 16.89 | 3.23 | 2053.33 | 12.05 | 44.66 | 18.79 | 23.75 | 8.61 | 13.44 | 17.36 | -1.48 | 2.05 | 0 | 3.29 | 86.93 | 59.2 | 0.0 | 17.12 | -11.84 | 2.76 | -10.39 | 3.29 | 0 | 23.17 | 16.49 | -2.61 | 0 | 0.68 | 0 | 0.16 | 10.01 |
| 2019 (6) | 30.21 | -6.64 | 3.24 | 4.18 | 0 | 0 | 0 | 0 | 54.87 | -9.31 | 0.15 | 150.0 | 8.33 | -12.68 | 15.18 | -3.72 | 7.59 | -7.33 | 17.62 | -0.34 | 0 | 0 | 1.76 | -1.68 | 59.2 | 0.0 | 19.42 | 0.0 | 3.08 | 359.7 | -2.62 | 0 | 19.89 | -11.64 | -2.61 | 0 | -5.23 | 0 | 0.15 | 2.49 |
| 2018 (5) | 32.36 | -22.14 | 3.11 | -29.95 | 2.5 | 42.86 | 0 | 0 | 60.5 | -10.83 | 0.06 | -98.57 | 9.54 | -20.37 | 15.77 | -10.69 | 8.19 | -18.75 | 17.68 | 16.47 | 0 | 0 | 1.79 | -8.67 | 59.2 | 0.0 | 19.42 | 2.16 | 0.67 | 191.3 | 2.42 | -41.4 | 22.51 | -3.68 | -4.43 | 0 | -2.01 | 0 | 0.14 | -9.83 |
| 2017 (4) | 41.56 | -13.47 | 4.44 | -19.27 | 1.75 | -80.49 | 0 | 0 | 67.85 | -10.2 | 4.21 | 250.83 | 11.98 | -6.84 | 17.66 | 3.74 | 10.08 | 17.48 | 15.18 | -1.62 | 2.49 | -52.93 | 1.96 | 2.62 | 59.2 | 0.0 | 19.01 | 0.53 | 0.23 | 4.55 | 4.13 | 313.0 | 23.37 | 16.15 | -0.62 | 0 | 3.51 | 2.03 | 0.16 | 1.21 |
| 2016 (3) | 48.03 | 8.1 | 5.5 | -14.86 | 8.97 | 44.68 | 0 | 0 | 75.56 | -10.75 | 1.2 | -79.63 | 12.86 | -18.04 | 17.02 | -8.17 | 8.58 | -29.96 | 15.43 | 72.21 | 5.29 | -57.88 | 1.91 | -1.04 | 59.2 | 0.0 | 18.91 | 3.22 | 0.22 | 22.22 | 1.0 | -83.19 | 20.12 | -17.71 | 2.44 | -26.28 | 3.44 | -62.85 | 0.16 | 3.1 |
| 2015 (2) | 44.43 | 24.21 | 6.46 | 112.5 | 6.2 | -31.49 | 0 | 0 | 84.66 | 7.55 | 5.89 | 39.24 | 15.69 | -9.31 | 18.53 | -15.67 | 12.25 | -9.12 | 8.96 | -47.04 | 12.56 | 91.17 | 1.93 | -30.58 | 59.2 | 0.0 | 18.32 | 2.29 | 0.18 | -21.74 | 5.95 | 45.48 | 24.45 | 10.04 | 3.31 | 6.77 | 9.26 | 28.79 | 0.15 | 3.22 |
| 2014 (1) | 35.77 | -17.41 | 3.04 | 84.24 | 9.05 | -3.52 | 0 | 0 | 78.72 | -7.63 | 4.23 | 698.11 | 17.3 | 12.63 | 21.98 | 21.93 | 13.48 | 46.2 | 16.92 | 16.37 | 6.57 | -6.81 | 2.78 | -17.01 | 59.2 | -0.82 | 17.91 | -6.23 | 0.23 | -25.81 | 4.09 | 0 | 22.22 | 22.56 | 3.1 | 55.0 | 7.19 | 884.93 | 0.15 | -4.56 |
| 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) | 46.51 | -2.15 | 14.53 | 2.35 | 19.29 | 0 | 1.38 | -64.34 | -38.67 | 0 | 0 | 0 | 17.87 | -0.06 | 15.59 | 0.09 | 200.0 | 116.98 | 11.12 | 5.7 | 17.8 | 17.65 | 1.66 | -0.4 | 11.78 | -2.97 | -26.7 | 15.45 | -1.47 | -13.83 | 10.69 | 36.53 | 9.64 | 2.44 | 34.81 | 18.45 | 59.2 | 0.0 | 0.0 | 18.98 | 0.0 | 0.0 | 1.24 | 0.0 | -31.49 | -1.9 | 3.06 | 16.3 | 18.32 | 0.33 | -1.08 | -0.96 | 0.0 | 37.25 | -2.86 | 2.05 | 24.74 | 0.21 | 3.38 | 3.56 |
| 24Q2 (19) | 47.53 | 7.46 | 22.03 | 1.97 | 21.6 | -28.1 | 3.87 | 3.2 | 383.75 | 0 | 0 | 0 | 17.88 | 32.74 | 26.09 | 0.03 | -98.71 | 103.61 | 10.52 | 38.42 | 11.09 | 17.36 | 29.97 | -4.33 | 12.14 | -3.5 | -31.57 | 15.68 | -1.51 | -11.31 | 7.83 | -6.23 | -26.82 | 1.81 | 2.84 | -18.1 | 59.2 | 0.0 | 0.0 | 18.98 | 0.0 | 0.0 | 1.24 | -31.49 | -31.49 | -1.96 | 23.14 | -12.64 | 18.26 | 0.11 | -4.1 | -0.96 | 35.57 | 46.67 | -2.92 | 27.72 | 17.51 | 0.21 | 0.77 | 4.32 |
| 24Q1 (18) | 44.23 | 8.12 | 7.46 | 1.62 | 478.57 | -16.49 | 3.75 | 38.89 | 837.5 | 0 | 0 | 0 | 13.47 | -2.25 | 12.81 | 2.32 | 187.55 | 352.17 | 7.6 | -5.71 | -6.98 | 13.36 | -8.24 | -5.41 | 12.58 | -7.91 | -37.38 | 15.92 | -6.57 | -10.96 | 8.35 | -10.22 | -24.77 | 1.76 | -11.56 | -21.78 | 59.2 | 0.0 | 0.0 | 18.98 | 0.0 | 1.5 | 1.81 | 0.0 | -24.27 | -2.55 | 47.64 | -236.36 | 18.24 | 14.57 | -20.59 | -1.49 | -20.16 | -25.21 | -4.04 | 33.88 | -694.12 | 0.20 | -4.5 | 0.86 |
| 23Q4 (17) | 40.91 | 0.74 | -7.61 | 0.28 | 0 | -33.33 | 2.7 | 20.0 | 0 | 0 | 0 | 0 | 13.78 | -10.87 | 17.88 | -2.65 | -400.0 | -102.29 | 8.06 | -14.62 | -9.13 | 14.56 | -17.84 | 10.07 | 13.66 | -15.0 | -39.21 | 17.04 | -4.96 | -6.53 | 9.3 | -4.62 | -7.0 | 1.99 | -3.4 | -20.08 | 59.2 | 0.0 | 0.0 | 18.98 | 0.0 | 1.5 | 1.81 | 0.0 | -24.27 | -4.87 | -114.54 | -274.55 | 15.92 | -14.04 | -33.36 | -1.24 | 18.95 | 31.49 | -6.11 | -60.79 | -723.47 | 0.21 | 4.09 | 1.68 |
| 23Q3 (16) | 40.61 | 4.26 | -3.81 | 0 | -100.0 | -100.0 | 2.25 | 181.25 | 235.82 | 0 | 0 | 0 | 15.46 | 9.03 | 7.59 | -0.53 | 36.14 | -365.0 | 9.44 | -0.32 | -14.18 | 17.72 | -2.36 | 21.87 | 16.07 | -9.41 | -28.96 | 17.93 | 1.41 | -3.24 | 9.75 | -8.88 | 54.03 | 2.06 | -6.79 | -24.26 | 59.2 | 0.0 | 0.0 | 18.98 | 0.0 | 1.5 | 1.81 | 0.0 | -24.27 | -2.27 | -30.46 | -159.27 | 18.52 | -2.73 | -25.71 | -1.53 | 15.0 | -14.18 | -3.8 | -7.34 | -252.61 | 0.21 | 4.13 | 0.86 |
| 23Q2 (15) | 38.95 | -5.37 | -14.9 | 2.74 | 41.24 | 98.55 | 0.8 | 100.0 | -37.5 | 0 | 0 | 0 | 14.18 | 18.76 | -28.56 | -0.83 | 9.78 | -88.64 | 9.47 | 15.91 | -27.54 | 18.15 | 28.51 | 14.7 | 17.74 | -11.7 | -10.09 | 17.68 | -1.12 | -5.1 | 10.7 | -3.6 | 254.3 | 2.21 | -1.78 | -25.84 | 59.2 | 0.0 | 0.0 | 18.98 | 1.5 | 1.5 | 1.81 | -24.27 | -24.27 | -1.74 | -193.05 | -152.1 | 19.04 | -17.11 | -22.06 | -1.8 | -51.26 | 6.74 | -3.54 | -620.59 | -351.06 | 0.20 | -2.57 | -1.11 |
| 23Q1 (14) | 41.16 | -7.05 | -5.07 | 1.94 | 361.9 | 151.95 | 0.4 | 0 | -37.5 | 0 | 0 | 0 | 11.94 | 2.14 | -43.55 | -0.92 | 29.77 | -124.8 | 8.17 | -7.89 | -37.39 | 14.12 | 6.77 | -9.34 | 20.09 | -10.59 | 16.6 | 17.88 | -1.92 | -6.83 | 11.1 | 11.0 | 203.28 | 2.25 | -9.64 | -27.88 | 59.2 | 0.0 | 0.0 | 18.7 | 0.0 | 7.16 | 2.39 | 0.0 | -8.43 | 1.87 | -32.97 | -88.46 | 22.97 | -3.85 | -36.67 | -1.19 | 34.25 | 11.19 | 0.68 | -30.61 | -95.42 | 0.20 | -3.72 | 8.47 |
| 22Q4 (13) | 44.28 | 4.88 | -8.44 | 0.42 | -71.23 | -70.83 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 11.69 | -18.65 | -42.36 | -1.31 | -755.0 | -134.66 | 8.87 | -19.36 | -31.03 | 13.23 | -9.03 | -18.13 | 22.47 | -0.66 | 53.07 | 18.23 | -1.62 | -3.95 | 10.0 | 57.98 | 160.42 | 2.49 | -8.46 | -23.85 | 59.2 | 0.0 | 0.0 | 18.7 | 0.0 | 7.16 | 2.39 | 0.0 | -8.43 | 2.79 | -27.15 | -77.68 | 23.89 | -4.17 | -26.63 | -1.81 | -35.07 | 16.97 | 0.98 | -60.64 | -90.5 | 0.21 | 3.25 | 7.71 |
| 22Q3 (12) | 42.22 | -7.76 | 2.65 | 1.46 | 5.8 | -22.34 | 0.67 | -47.66 | -33.0 | 0 | 0 | 0 | 14.37 | -27.61 | -32.6 | 0.2 | 145.45 | -93.38 | 11.0 | -15.84 | -17.29 | 14.54 | -8.11 | -14.61 | 22.62 | 14.65 | 75.21 | 18.53 | -0.54 | -2.42 | 6.33 | 109.6 | 91.82 | 2.72 | -8.72 | -20.93 | 59.2 | 0.0 | 0.0 | 18.7 | 0.0 | 7.16 | 2.39 | 0.0 | -8.43 | 3.83 | 14.67 | -52.42 | 24.93 | 2.05 | -11.31 | -1.34 | 30.57 | 50.74 | 2.49 | 76.6 | -53.28 | 0.20 | 2.1 | 5.55 |
| 22Q2 (11) | 45.77 | 5.56 | 29.26 | 1.38 | 79.22 | -58.05 | 1.28 | 100.0 | 70.67 | 0 | 0 | 0 | 19.85 | -6.15 | -5.57 | -0.44 | -111.86 | -115.44 | 13.07 | 0.15 | -3.83 | 15.82 | 1.57 | -10.7 | 19.73 | 14.51 | 82.35 | 18.63 | -2.92 | -1.84 | 3.02 | -17.49 | -14.93 | 2.98 | -4.49 | -12.35 | 59.2 | 0.0 | 0.0 | 18.7 | 7.16 | 9.23 | 2.39 | -8.43 | -13.41 | 3.34 | -79.38 | -59.86 | 24.43 | -32.64 | -13.37 | -1.93 | -44.03 | 32.04 | 1.41 | -90.51 | -74.27 | 0.20 | 6.88 | 22.55 |
| 22Q1 (10) | 43.36 | -10.34 | 30.05 | 0.77 | -46.53 | -73.36 | 0.64 | 39.13 | 28.0 | 0 | 0 | 0 | 21.15 | 4.29 | 24.56 | 3.71 | -1.85 | 70.18 | 13.05 | 1.48 | 26.09 | 15.58 | -3.57 | 6.84 | 17.23 | 17.37 | 72.3 | 19.19 | 1.11 | 1.27 | 3.66 | -4.69 | -3.68 | 3.12 | -4.59 | -11.36 | 59.2 | 0.0 | 0.0 | 17.45 | 0.0 | 1.93 | 2.61 | 0.0 | -5.43 | 16.2 | 29.6 | 196.7 | 36.27 | 11.39 | 43.08 | -1.34 | 38.53 | 46.4 | 14.86 | 43.99 | 402.03 | 0.19 | -4.39 | 12.93 |
| 21Q4 (9) | 48.36 | 17.58 | 42.24 | 1.44 | -23.4 | -54.14 | 0.46 | -54.0 | 84.0 | 0 | 0 | 0 | 20.28 | -4.88 | 7.99 | 3.78 | 25.17 | 97.91 | 12.86 | -3.31 | 6.72 | 16.16 | -5.13 | -13.63 | 14.68 | 13.71 | 70.5 | 18.98 | -0.05 | 9.33 | 3.84 | 16.36 | 87.32 | 3.27 | -4.94 | -0.61 | 59.2 | 0.0 | 0.0 | 17.45 | 0.0 | 1.93 | 2.61 | 0.0 | -5.43 | 12.5 | 55.28 | 279.94 | 32.56 | 15.83 | 40.53 | -2.18 | 19.85 | 16.48 | 10.32 | 93.62 | 1417.65 | 0.20 | 1.18 | 22.13 |
| 21Q3 (8) | 41.13 | 16.15 | 25.21 | 1.88 | -42.86 | -38.76 | 1.0 | 33.33 | 0 | 0 | 0 | 0 | 21.32 | 1.43 | 7.03 | 3.02 | 5.96 | 43.13 | 13.3 | -2.13 | 9.02 | 17.03 | -3.89 | -17.81 | 12.91 | 19.32 | 38.07 | 18.99 | 0.05 | 10.41 | 3.3 | -7.04 | 65.0 | 3.44 | 1.18 | 6.83 | 59.2 | 0.0 | 0.0 | 17.45 | 1.93 | 1.93 | 2.61 | -5.43 | -5.43 | 8.05 | -3.25 | 514.5 | 28.11 | -0.32 | 32.59 | -2.72 | 4.23 | 12.54 | 5.33 | -2.74 | 396.11 | 0.19 | 18.54 | 25.28 |
| 21Q2 (7) | 35.41 | 6.21 | 40.35 | 3.29 | 13.84 | -5.73 | 0.75 | 50.0 | 0 | 0 | 0 | 0 | 21.02 | 23.79 | 37.39 | 2.85 | 30.73 | 519.57 | 13.59 | 31.3 | 28.33 | 17.72 | 21.51 | 0 | 10.82 | 8.2 | 6.18 | 18.98 | 0.16 | 12.51 | 3.55 | -6.58 | 0 | 3.4 | -3.41 | 81.82 | 59.2 | 0.0 | 0.0 | 17.12 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | 8.32 | 52.38 | 1140.0 | 28.2 | 11.24 | 47.8 | -2.84 | -13.6 | 8.97 | 5.48 | 85.14 | 239.8 | 0.16 | -1.52 | 11.13 |
| 21Q1 (6) | 33.34 | -1.94 | 21.15 | 2.89 | -7.96 | 14.68 | 0.5 | 100.0 | 0 | 0 | 0 | 0 | 16.98 | -9.58 | 62.96 | 2.18 | 14.14 | 274.4 | 10.35 | -14.11 | 37.63 | 14.58 | -22.05 | 0 | 10.0 | 16.14 | 8.7 | 18.95 | 9.16 | 9.66 | 3.8 | 85.37 | 0 | 3.52 | 6.99 | 112.05 | 59.2 | 0.0 | 0.0 | 17.12 | 0.0 | -11.84 | 2.76 | 0.0 | -10.39 | 5.46 | 65.96 | 241.09 | 25.35 | 9.41 | 36.0 | -2.5 | 4.21 | 21.38 | 2.96 | 335.29 | 141.99 | 0.17 | 3.4 | 9.78 |
| 20Q4 (5) | 34.0 | 3.5 | 12.55 | 3.14 | 2.28 | -3.09 | 0.25 | 0 | 0 | 0 | 0 | 0 | 18.78 | -5.72 | 41.84 | 1.91 | -9.48 | 19000.0 | 12.05 | -1.23 | 44.66 | 18.71 | -9.72 | 0 | 8.61 | -7.91 | 13.44 | 17.36 | 0.93 | -1.48 | 2.05 | 2.5 | 0 | 3.29 | 2.17 | 86.93 | 59.2 | 0.0 | 0.0 | 17.12 | 0.0 | -11.84 | 2.76 | 0.0 | -10.39 | 3.29 | 151.15 | 225.57 | 23.17 | 9.29 | 16.49 | -2.61 | 16.08 | 0.0 | 0.68 | 137.78 | 113.0 | 0.16 | 3.78 | 10.01 |
| 20Q3 (4) | 32.85 | 30.2 | 0.0 | 3.07 | -12.03 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 19.92 | 30.2 | 0.0 | 2.11 | 358.7 | 0.0 | 12.2 | 15.2 | 0.0 | 20.72 | 0 | 0.0 | 9.35 | -8.24 | 0.0 | 17.2 | 1.96 | 0.0 | 2.0 | 0 | 0.0 | 3.22 | 72.19 | 0.0 | 59.2 | 0.0 | 0.0 | 17.12 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | 1.31 | 263.75 | 0.0 | 21.2 | 11.11 | 0.0 | -3.11 | 0.32 | 0.0 | -1.8 | 54.08 | 0.0 | 0.15 | 5.15 | 0.0 |
