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) | 55.27 | -20.16 | 11.33 | -47.23 | 34.28 | 658.41 | 0 | 0 | 366.9 | 3.65 | 13.2 | -9.28 | 93.8 | 6.94 | 25.57 | 3.18 | 38.21 | -22.2 | 56.03 | 11.44 | 10.03 | -74.01 | 9.11 | -17.41 | 21.93 | 0.69 | 24.12 | 6.44 | 7.68 | 2.54 | 35.84 | 6.83 | 67.64 | 6.19 | -12.09 | 0 | 23.75 | 0.68 | 0.06 | 6.35 |
| 2022 (9) | 69.23 | 42.98 | 21.47 | -42.56 | 4.52 | 165.88 | 0 | 0 | 353.99 | -2.17 | 14.55 | 28.99 | 87.71 | -6.72 | 24.78 | -4.66 | 49.11 | -4.57 | 50.28 | 6.98 | 38.59 | -10.57 | 11.03 | -19.84 | 21.78 | 0.6 | 22.66 | 5.25 | 7.49 | 178.44 | 33.55 | 0.15 | 63.7 | 10.36 | -9.96 | 0 | 23.59 | -0.92 | 0.06 | 35.17 |
| 2021 (8) | 48.42 | 58.91 | 37.38 | 14.28 | 1.7 | -92.29 | 0 | 0 | 361.83 | 5.05 | 11.28 | -14.67 | 94.03 | -26.05 | 25.99 | -29.6 | 51.46 | 35.71 | 47.0 | 4.91 | 43.15 | 434.7 | 13.76 | -2.96 | 21.65 | 3.44 | 21.53 | 7.33 | 2.69 | 0.0 | 33.5 | -2.45 | 57.72 | 1.1 | -9.69 | 0 | 23.81 | -30.85 | 0.04 | 9.25 |
| 2020 (7) | 30.47 | -53.76 | 32.71 | 594.48 | 22.04 | 0 | 0 | 0 | 344.45 | -5.37 | 13.22 | -48.14 | 127.15 | 132.79 | 36.91 | 145.99 | 37.92 | 79.04 | 44.8 | 13.39 | 8.07 | -64.79 | 14.18 | -5.66 | 20.93 | 0.29 | 20.06 | 14.89 | 2.69 | 0.0 | 34.34 | -10.43 | 57.09 | -2.39 | 0.09 | -99.12 | 34.43 | -29.19 | 0.04 | 222.29 |
| 2019 (6) | 65.9 | -22.58 | 4.71 | -90.09 | 0 | 0 | 0 | 0 | 363.98 | 2.54 | 25.49 | 23.5 | 54.62 | -36.47 | 15.01 | -38.05 | 21.18 | -31.12 | 39.51 | 15.29 | 22.92 | -20.5 | 15.03 | -3.16 | 20.87 | 4.51 | 17.46 | 13.45 | 2.69 | 0.0 | 38.34 | 20.19 | 58.49 | 17.03 | 10.28 | 599.32 | 48.62 | 45.7 | 0.01 | -14.65 |
| 2018 (5) | 85.12 | 31.24 | 47.53 | 118.73 | 0 | 0 | 0 | 0 | 354.95 | 33.04 | 20.64 | -43.01 | 85.98 | 32.54 | 24.22 | -0.38 | 30.75 | 39.58 | 34.27 | 23.14 | 28.83 | 0 | 15.52 | 371.73 | 19.97 | -0.4 | 15.39 | 30.76 | 2.69 | 0.0 | 31.9 | -25.68 | 49.98 | -12.9 | 1.47 | -95.22 | 33.37 | -54.7 | 0.01 | 0 |
| 2017 (4) | 64.86 | 44.87 | 21.73 | 468.85 | 0.15 | 0 | 0 | 0 | 266.79 | 57.5 | 36.22 | 80.11 | 64.87 | 79.94 | 24.32 | 14.25 | 22.03 | 86.85 | 27.83 | 10.88 | 0 | 0 | 3.29 | 9.3 | 20.05 | 7.45 | 11.77 | 20.59 | 2.69 | 0.0 | 42.92 | 64.19 | 57.38 | 48.69 | 30.75 | 0 | 73.67 | 205.18 | 0.00 | 0 |
| 2016 (3) | 44.77 | 76.96 | 3.82 | 180.88 | 0 | 0 | 0 | 0 | 169.39 | 38.39 | 20.11 | 213.73 | 36.05 | 39.95 | 21.28 | 1.12 | 11.79 | -19.36 | 25.1 | 1940.65 | 14.77 | 1.37 | 3.01 | 28.63 | 18.66 | 0.86 | 9.76 | 7.02 | 2.69 | 0.0 | 26.14 | 107.96 | 38.59 | 58.29 | -2.0 | 0 | 24.14 | 58.19 | 0.00 | 0 |
| 2015 (2) | 25.3 | 51.77 | 1.36 | 0 | 0 | 0 | 0 | 0 | 122.4 | -0.62 | 6.41 | -48.47 | 25.76 | -9.9 | 21.05 | -9.34 | 14.62 | 11.43 | 1.23 | -22.64 | 14.57 | 0 | 2.34 | 18.78 | 18.5 | 0.0 | 9.12 | 15.88 | 2.69 | 0.0 | 12.57 | -23.96 | 24.38 | -10.0 | 2.69 | 23.96 | 15.26 | -18.4 | 0.00 | -72.15 |
| 2014 (1) | 16.67 | -16.44 | 0 | 0 | 0 | 0 | 0 | 0 | 123.16 | 9.4 | 12.44 | 20.66 | 28.59 | 11.12 | 23.21 | 1.57 | 13.12 | 12.62 | 1.59 | 2.58 | 0 | 0 | 1.97 | 1.03 | 18.5 | 4.99 | 7.87 | 15.06 | 2.69 | 0.0 | 16.53 | 31.29 | 27.09 | 22.41 | 2.17 | 126.04 | 18.7 | 38.01 | 0.01 | 330.23 |
| 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) | 81.89 | -7.34 | 31.04 | 3.3 | -81.92 | -51.26 | 3.31 | -78.98 | -90.32 | 0 | 0 | 0 | 128.56 | 24.89 | 35.97 | 6.26 | 27.24 | 48.34 | 120.52 | 28.53 | 48.24 | 27.87 | 18.42 | 20.88 | 59.42 | 14.84 | 11.02 | 58.93 | 2.9 | 16.32 | 32.33 | 282.15 | 184.34 | 8.52 | -1.73 | -14.97 | 25.36 | 7.32 | 15.64 | 25.5 | 0.0 | 5.72 | 9.73 | 0.0 | 26.69 | 36.41 | 20.76 | 19.42 | 71.64 | 9.57 | 15.01 | -7.65 | -1.06 | 19.64 | 28.76 | 27.37 | 37.15 | 0.06 | -7.35 | -9.51 |
| 24Q2 (19) | 88.38 | -1.94 | 54.73 | 18.25 | 48.01 | 282.6 | 15.75 | -52.43 | 254.73 | 0 | 0 | 0 | 102.94 | 23.24 | 23.19 | 4.92 | 34.79 | 35.54 | 93.77 | 32.31 | 39.29 | 23.53 | 25.88 | 28.85 | 51.74 | 15.21 | 37.46 | 57.27 | 6.21 | 20.8 | 8.46 | -8.84 | -77.1 | 8.67 | -2.36 | -16.47 | 23.63 | 7.21 | 8.54 | 25.5 | 5.72 | 5.72 | 9.73 | 26.69 | 26.69 | 30.15 | 3.32 | 14.77 | 65.38 | 7.2 | 12.57 | -7.57 | 20.15 | 29.97 | 22.58 | 14.62 | 46.05 | 0.06 | -8.13 | -2.07 |
| 24Q1 (18) | 90.13 | 63.07 | 45.21 | 12.33 | 8.83 | 57.47 | 33.11 | -3.41 | 591.23 | 0 | 0 | 0 | 83.53 | -28.9 | 17.14 | 3.65 | -23.96 | 551.79 | 70.87 | -24.45 | 27.24 | 18.69 | -26.88 | 22.53 | 44.91 | 17.53 | -1.77 | 53.92 | -3.77 | 6.75 | 9.28 | -7.48 | -75.4 | 8.88 | -2.52 | -16.78 | 22.04 | 0.5 | 1.19 | 24.12 | 0.0 | 6.44 | 7.68 | 0.0 | 2.54 | 29.18 | -18.58 | 20.08 | 60.99 | -9.83 | 12.01 | -9.48 | 21.59 | -6.64 | 19.7 | -17.05 | 27.84 | 0.07 | 8.95 | 8.98 |
| 23Q4 (17) | 55.27 | -11.55 | -20.16 | 11.33 | 67.36 | -47.23 | 34.28 | 0.29 | 658.41 | 0 | 0 | 0 | 117.48 | 24.25 | 13.78 | 4.8 | 13.74 | 31.15 | 93.8 | 15.38 | 6.94 | 25.57 | 10.9 | 3.17 | 38.21 | -28.61 | -22.2 | 56.03 | 10.6 | 11.44 | 10.03 | -11.79 | -74.01 | 9.11 | -9.08 | -17.41 | 21.93 | 0.0 | 0.69 | 24.12 | 0.0 | 6.44 | 7.68 | 0.0 | 2.54 | 35.84 | 17.55 | 6.83 | 67.64 | 8.59 | 6.19 | -12.09 | -27.0 | -21.39 | 23.75 | 13.26 | 0.68 | 0.06 | -2.42 | 6.35 |
| 23Q3 (16) | 62.49 | 9.4 | 1.05 | 6.77 | 41.93 | -80.47 | 34.18 | 669.82 | 818.82 | 0 | 0 | 0 | 94.55 | 13.15 | -14.43 | 4.22 | 16.25 | -27.99 | 81.3 | 20.77 | -14.69 | 23.05 | 26.23 | -10.77 | 53.52 | 42.19 | -3.78 | 50.66 | 6.86 | 2.72 | 11.37 | -69.23 | -71.48 | 10.02 | -3.47 | -10.77 | 21.93 | 0.73 | 0.55 | 24.12 | 0.0 | 6.44 | 7.68 | 0.0 | 2.54 | 30.49 | 16.06 | 2.32 | 62.29 | 7.25 | 3.9 | -9.52 | 11.93 | -6.01 | 20.97 | 35.64 | 0.72 | 0.07 | 0.27 | 4.48 |
| 23Q2 (15) | 57.12 | -7.97 | -2.86 | 4.77 | -39.08 | -87.2 | 4.44 | -7.31 | 79.03 | 0 | 0 | 0 | 83.56 | 17.18 | 4.4 | 3.63 | 548.21 | -7.63 | 67.32 | 20.86 | 5.45 | 18.26 | 19.71 | -1.88 | 37.64 | -17.67 | -28.33 | 47.41 | -6.14 | 0.17 | 36.95 | -2.07 | -9.03 | 10.38 | -2.72 | -20.76 | 21.77 | -0.05 | 0.6 | 24.12 | 6.44 | 6.44 | 7.68 | 2.54 | 2.54 | 26.27 | 8.11 | 9.73 | 58.08 | 6.67 | 7.38 | -10.81 | -21.6 | -19.98 | 15.46 | 0.32 | 3.55 | 0.07 | 2.22 | 8.91 |
| 23Q1 (14) | 62.07 | -10.34 | 12.4 | 7.83 | -63.53 | -79.84 | 4.79 | 5.97 | 137.13 | 0 | 0 | 0 | 71.31 | -30.93 | 18.49 | 0.56 | -84.7 | -49.09 | 55.7 | -36.5 | -3.05 | 15.26 | -38.43 | -8.47 | 45.72 | -6.9 | -15.36 | 50.51 | 0.46 | 4.49 | 37.73 | -2.23 | -8.89 | 10.67 | -3.26 | -20.61 | 21.78 | 0.0 | 0.6 | 22.66 | 0.0 | 5.25 | 7.49 | 0.0 | 178.44 | 24.3 | -27.57 | -6.32 | 54.45 | -14.52 | 8.55 | -8.89 | 10.74 | -20.79 | 15.41 | -34.68 | -17.06 | 0.06 | 6.33 | 23.38 |
| 22Q4 (13) | 69.23 | 11.95 | 42.98 | 21.47 | -38.06 | -42.56 | 4.52 | 21.51 | 165.88 | 0 | 0 | 0 | 103.25 | -6.56 | -12.61 | 3.66 | -37.54 | -32.1 | 87.71 | -7.96 | -6.72 | 24.78 | -4.09 | -4.65 | 49.11 | -11.7 | -4.57 | 50.28 | 1.95 | 6.98 | 38.59 | -3.19 | -10.57 | 11.03 | -1.78 | -19.84 | 21.78 | -0.14 | 0.6 | 22.66 | 0.0 | 5.25 | 7.49 | 0.0 | 178.44 | 33.55 | 12.58 | 0.15 | 63.7 | 6.26 | 10.36 | -9.96 | -10.91 | -2.79 | 23.59 | 13.3 | -0.92 | 0.06 | -4.13 | 35.17 |
| 22Q3 (12) | 61.84 | 5.17 | -1.32 | 34.66 | -6.98 | 35.13 | 3.72 | 50.0 | -83.72 | 0 | 0 | 0 | 110.5 | 38.06 | 30.55 | 5.86 | 49.11 | 27.95 | 95.3 | 49.28 | 21.26 | 25.84 | 38.81 | 21.81 | 55.62 | 5.9 | -8.7 | 49.32 | 4.2 | 6.38 | 39.86 | -1.87 | -8.45 | 11.23 | -14.27 | -17.12 | 21.81 | 0.79 | 3.32 | 22.66 | 0.0 | 5.25 | 7.49 | 0.0 | 178.44 | 29.8 | 24.48 | 6.13 | 59.95 | 10.83 | 14.63 | -8.98 | 0.33 | -28.84 | 20.82 | 39.45 | -1.37 | 0.06 | 4.52 | 48.37 |
| 22Q2 (11) | 58.8 | 6.48 | 4.05 | 37.26 | -4.07 | -31.97 | 2.48 | 22.77 | -88.98 | 0 | 0 | 0 | 80.04 | 33.0 | -2.02 | 3.93 | 257.27 | 254.05 | 63.84 | 11.12 | -14.94 | 18.61 | 11.66 | -3.96 | 52.52 | -2.78 | 21.52 | 47.33 | -2.09 | 2.87 | 40.62 | -1.91 | 280.34 | 13.1 | -2.53 | -5.07 | 21.64 | -0.05 | 3.2 | 22.66 | 5.25 | 12.96 | 7.49 | 178.44 | 178.44 | 23.94 | -7.71 | -4.16 | 54.09 | 7.83 | 13.32 | -9.01 | -22.42 | -168.15 | 14.93 | -19.64 | -30.94 | 0.06 | 15.81 | 44.62 |
| 22Q1 (10) | 55.22 | 14.04 | 3.76 | 38.84 | 3.91 | 2.97 | 2.02 | 18.82 | -90.89 | 0 | 0 | 0 | 60.18 | -49.06 | -22.2 | 1.1 | -79.59 | 423.81 | 57.45 | -38.9 | -25.04 | 16.67 | -35.86 | -19.52 | 54.02 | 4.97 | 22.55 | 48.34 | 2.85 | 6.27 | 41.41 | -4.03 | 278.17 | 13.44 | -2.33 | -3.79 | 21.65 | 0.0 | 3.44 | 21.53 | 0.0 | 7.33 | 2.69 | 0.0 | 0.0 | 25.94 | -22.57 | 8.72 | 50.16 | -13.1 | 7.59 | -7.36 | 24.05 | -441.18 | 18.58 | -21.97 | -17.42 | 0.05 | 16.48 | 7.81 |
| 21Q4 (9) | 48.42 | -22.74 | 58.91 | 37.38 | 45.73 | 14.28 | 1.7 | -92.56 | -92.29 | 0 | 0 | 0 | 118.15 | 39.59 | -6.87 | 5.39 | 17.69 | -6.75 | 94.03 | 19.65 | -26.05 | 25.99 | 22.53 | -29.6 | 51.46 | -15.53 | 35.71 | 47.0 | 1.38 | 4.91 | 43.15 | -0.9 | 434.7 | 13.76 | 1.55 | -2.96 | 21.65 | 2.56 | 3.44 | 21.53 | 0.0 | 7.33 | 2.69 | 0.0 | 0.0 | 33.5 | 19.3 | -2.45 | 57.72 | 10.36 | 1.1 | -9.69 | -39.02 | -10866.67 | 23.81 | 12.79 | -30.85 | 0.04 | 5.24 | 9.25 |
| 21Q3 (8) | 62.67 | 10.9 | 49.5 | 25.65 | -53.17 | -1.61 | 22.85 | 1.51 | 0 | 0 | 0 | 0 | 84.64 | 3.61 | -16.5 | 4.58 | 312.61 | 16.24 | 78.59 | 4.72 | -12.76 | 21.21 | 9.44 | -28.52 | 60.92 | 40.95 | 46.41 | 46.36 | 0.76 | 12.96 | 43.54 | 307.68 | 65.43 | 13.55 | -1.81 | -5.05 | 21.11 | 0.67 | 0.81 | 21.53 | 7.33 | 7.33 | 2.69 | 0.0 | 0.0 | 28.08 | 12.41 | -1.78 | 52.3 | 9.57 | 1.87 | -6.97 | -107.44 | -231.9 | 21.11 | -2.36 | -20.31 | 0.04 | 1.88 | -1.51 |
| 21Q2 (7) | 56.51 | 6.18 | -9.48 | 54.77 | 45.2 | 722.37 | 22.51 | 1.53 | 0 | 0 | 0 | 0 | 81.69 | 5.61 | 26.75 | 1.11 | 428.57 | -63.37 | 75.05 | -2.07 | 46.15 | 19.38 | -6.43 | 0 | 43.22 | -1.95 | 63.4 | 46.01 | 1.14 | 15.92 | 10.68 | -2.47 | -54.61 | 13.8 | -1.22 | -4.63 | 20.97 | 0.19 | 0.53 | 20.06 | 0.0 | 0.0 | 2.69 | 0.0 | 0.0 | 24.98 | 4.69 | 3.78 | 47.73 | 2.38 | 1.94 | -3.36 | -147.06 | -2500.0 | 21.62 | -3.91 | -10.7 | 0.04 | -13.67 | -8.76 |
| 21Q1 (6) | 53.22 | 74.66 | -25.43 | 37.72 | 15.32 | 259.92 | 22.17 | 0.59 | 0 | 0 | 0 | 0 | 77.35 | -39.03 | 49.41 | 0.21 | -96.37 | -55.32 | 76.64 | -39.72 | 93.68 | 20.71 | -43.89 | 0 | 44.08 | 16.24 | 104.07 | 45.49 | 1.54 | 15.05 | 10.95 | 35.69 | -54.94 | 13.97 | -1.48 | -5.22 | 20.93 | 0.0 | 0.34 | 20.06 | 0.0 | 14.89 | 2.69 | 0.0 | 0.0 | 23.86 | -30.52 | 2.58 | 46.62 | -18.34 | 7.39 | -1.36 | -1611.11 | -38.78 | 22.5 | -34.65 | 0.99 | 0.05 | 18.04 | 222.29 |
| 20Q4 (5) | 30.47 | -27.31 | -53.76 | 32.71 | 25.47 | 594.48 | 22.04 | 0 | 0 | 0 | 0 | 0 | 126.87 | 25.17 | 47.51 | 5.78 | 46.7 | 24.03 | 127.15 | 41.15 | 132.79 | 36.91 | 24.41 | 0 | 37.92 | -8.87 | 79.04 | 44.8 | 9.16 | 13.39 | 8.07 | -69.34 | -64.79 | 14.18 | -0.63 | -5.66 | 20.93 | -0.05 | 0.29 | 20.06 | 0.0 | 14.89 | 2.69 | 0.0 | 0.0 | 34.34 | 20.11 | -10.43 | 57.09 | 11.2 | -2.39 | 0.09 | 104.29 | -99.12 | 34.43 | 29.97 | -29.19 | 0.04 | -5.13 | 222.29 |
| 20Q3 (4) | 41.92 | -32.85 | 0.0 | 26.07 | 291.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 101.36 | 57.27 | 0.0 | 3.94 | 30.03 | 0.0 | 90.08 | 75.42 | 0.0 | 29.67 | 0 | 0.0 | 41.61 | 57.32 | 0.0 | 41.04 | 3.4 | 0.0 | 26.32 | 11.86 | 0.0 | 14.27 | -1.38 | 0.0 | 20.94 | 0.38 | 0.0 | 20.06 | 0.0 | 0.0 | 2.69 | 0.0 | 0.0 | 28.59 | 18.78 | 0.0 | 51.34 | 9.65 | 0.0 | -2.1 | -1600.0 | 0.0 | 26.49 | 9.42 | 0.0 | 0.04 | -5.62 | 0.0 |
