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) | 27.48 | 180.69 | 24.91 | -44.24 | 14.81 | 50.66 | 0.18 | -64.0 | 178.23 | 94.38 | 8.84 | 170.34 | 19.26 | 137.48 | 10.81 | 22.17 | 54.57 | 37.59 | 35.74 | -61.29 | 6.35 | -65.56 | 7.23 | 750.59 | 39.47 | 0.0 | 7.86 | 4.52 | 0.88 | -49.43 | 72.47 | 16.18 | 81.2 | 13.34 | -2.0 | 0 | 70.47 | 14.59 | 0.42 | 4534.35 |
| 2022 (9) | 9.79 | -24.34 | 44.67 | 9.7 | 9.83 | 307.88 | 0.5 | 0 | 91.69 | -19.75 | 3.27 | -63.09 | 8.11 | -35.79 | 8.85 | -19.98 | 39.66 | 2.85 | 92.33 | 49.35 | 18.44 | 37.71 | 0.85 | -2.3 | 39.47 | 0.0 | 7.52 | 14.46 | 1.74 | -4.92 | 62.38 | 4.09 | 71.64 | 4.86 | -0.88 | 0 | 61.5 | 5.69 | 0.01 | -11.15 |
| 2021 (8) | 12.94 | -32.32 | 40.72 | 5.0 | 2.41 | 382.0 | 0 | 0 | 114.26 | 6.03 | 8.86 | -19.53 | 12.63 | 71.14 | 11.05 | 61.4 | 38.56 | -1.05 | 61.82 | 486.53 | 13.39 | -51.33 | 0.87 | 1.16 | 39.47 | 0.0 | 6.57 | 17.74 | 1.83 | 0 | 59.93 | 12.69 | 68.32 | 16.29 | -1.74 | 0 | 58.19 | 9.96 | 0.01 | -52.0 |
| 2020 (7) | 19.12 | -46.52 | 38.78 | 142.38 | 0.5 | -21.88 | 0 | 0 | 107.76 | 15.92 | 11.01 | 27.28 | 7.38 | -40.72 | 6.85 | -48.86 | 38.97 | 25.43 | 10.54 | 45.98 | 27.51 | -1.47 | 0.86 | 3.61 | 39.47 | -2.47 | 5.58 | 18.47 | 0 | 0 | 53.18 | 20.48 | 58.75 | 20.24 | -0.26 | 0 | 52.92 | 21.85 | 0.02 | -31.17 |
| 2019 (6) | 35.75 | 267.04 | 16.0 | 0 | 0.64 | 0 | 0 | 0 | 92.96 | 8200.0 | 8.65 | 3360.0 | 12.45 | 0 | 13.39 | 0 | 31.07 | 33.46 | 7.22 | -71.64 | 27.92 | 10.66 | 0.83 | 1975.0 | 40.47 | -20.0 | 4.71 | 0.43 | 0 | 0 | 44.14 | 27.9 | 48.86 | 24.64 | -0.71 | 0 | 43.43 | 22.65 | 0.03 | 0 |
| 2018 (5) | 9.74 | -62.58 | 0 | 0 | 0 | 0 | 0 | 0 | 1.12 | 154.55 | 0.25 | -97.93 | 0 | 0 | 0.00 | 0 | 23.28 | 76.63 | 25.46 | 11.13 | 25.23 | 2.6 | 0.04 | -33.33 | 50.59 | 2.49 | 4.69 | 34.77 | 0 | 0 | 34.51 | -0.58 | 39.2 | 2.64 | 0.9 | -87.11 | 35.41 | -15.06 | 0.00 | 0 |
| 2017 (4) | 26.03 | 750.65 | 4.2 | -79.41 | 0 | 0 | 0 | 0 | 0.44 | -94.07 | 12.1 | 207.89 | 0 | 0 | 0.00 | 0 | 13.18 | 74.57 | 22.91 | 26.78 | 24.59 | 20.54 | 0.06 | 100.0 | 49.36 | -2.57 | 3.48 | 12.99 | 0 | 0 | 34.71 | 88.74 | 38.19 | 36.88 | 6.98 | 66.19 | 41.69 | 84.55 | 0.00 | 0 |
| 2016 (3) | 3.06 | 10.87 | 20.4 | 197.38 | 2.38 | -46.88 | 0 | 0 | 7.42 | 235.75 | 3.93 | 63.75 | 0.59 | 436.36 | 7.95 | 59.75 | 7.55 | 387.1 | 18.07 | 2.32 | 20.4 | -20.16 | 0.03 | -25.0 | 50.66 | -10.05 | 3.08 | 8.45 | 6.43 | -61.29 | 18.39 | 88.42 | 27.9 | -4.52 | 4.2 | 0 | 22.59 | 578.38 | 0.00 | 0 |
| 2015 (2) | 2.76 | -99.01 | 6.86 | -62.02 | 4.48 | -25.83 | 0 | 0 | 2.21 | 4.74 | 2.4 | -52.19 | 0.11 | -99.09 | 4.98 | -99.13 | 1.55 | 369.7 | 17.66 | -87.59 | 25.55 | -36.35 | 0.04 | -99.82 | 56.32 | 0.0 | 2.84 | 21.37 | 16.61 | -20.07 | 9.76 | 80.41 | 29.22 | 2.38 | -6.43 | 0 | 3.33 | 0 | 0.00 | -99.98 |
| 2014 (1) | 279.69 | 3.57 | 18.06 | 30.12 | 6.04 | 5.96 | 5.69 | 274.34 | 2.11 | -99.7 | 5.02 | 94.57 | 12.14 | -4.93 | 575.36 | 31899.59 | 0.33 | -32.65 | 142.31 | 1.25 | 40.14 | -9.27 | 21.79 | 0.83 | 56.32 | 0.0 | 2.34 | 12.5 | 20.78 | 75.36 | 5.41 | -54.07 | 28.54 | 10.96 | -15.8 | 0 | -10.39 | 0 | 0.60 | 4.16 |
| 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) | 36.61 | 5.26 | 4.81 | 21.49 | -5.08 | -24.99 | 3.82 | -69.99 | 2.69 | 0.18 | 0.0 | 0.0 | 74.22 | 33.78 | 19.84 | 3.32 | 115.58 | 85.47 | 20.29 | -11.44 | -22.2 | 7.92 | -15.69 | -56.83 | 33.57 | -24.88 | -34.75 | 24.31 | -27.08 | -32.53 | 14.94 | 52.6 | 23.06 | 1.2 | 3.45 | 8.11 | 39.47 | 0.0 | 0.0 | 8.81 | 0.0 | 12.09 | 2.0 | 0.0 | 127.27 | 74.76 | 4.65 | 9.93 | 85.57 | 4.04 | 11.49 | -1.89 | -17.39 | -26.0 | 72.87 | 4.35 | 9.56 | 0.41 | -0.63 | -1.54 |
| 24Q2 (19) | 34.78 | -15.73 | -10.96 | 22.64 | 0.4 | -45.72 | 12.73 | -12.39 | 732.03 | 0.18 | 0.0 | 0 | 55.48 | -14.05 | 53.39 | 1.54 | -66.74 | -43.59 | 22.91 | -10.54 | -50.89 | 9.40 | -17.63 | -78.54 | 44.69 | -3.14 | -14.6 | 33.34 | -7.23 | -8.28 | 9.79 | -7.12 | -42.88 | 1.16 | 4.5 | 1.75 | 39.47 | 0.0 | 0.0 | 8.81 | 12.09 | 12.09 | 2.0 | 127.27 | 127.27 | 71.44 | -0.75 | 7.87 | 82.25 | 1.91 | 9.73 | -1.61 | 23.7 | -98.77 | 69.83 | -0.06 | 6.74 | 0.41 | -0.14 | -1.1 |
| 24Q1 (18) | 41.27 | 50.18 | 125.52 | 22.55 | -9.47 | -41.72 | 14.53 | -1.89 | 26.57 | 0.18 | 0.0 | 0.0 | 64.55 | 4.48 | 251.77 | 4.63 | 3.35 | 3186.67 | 25.61 | 32.97 | 197.79 | 11.41 | 5.6 | 19.46 | 46.14 | -15.45 | 15.58 | 35.94 | 0.56 | -61.9 | 10.54 | 65.98 | 1.35 | 1.11 | -84.65 | 32.14 | 39.47 | 0.0 | 0.0 | 7.86 | 0.0 | 4.52 | 0.88 | 0.0 | -49.43 | 71.98 | -0.68 | 15.67 | 80.71 | -0.6 | 12.9 | -2.11 | -5.5 | -6933.33 | 69.87 | -0.85 | 12.33 | 0.41 | -2.81 | 4299.77 |
| 23Q4 (17) | 27.48 | -21.33 | 180.69 | 24.91 | -13.05 | -44.24 | 14.81 | 298.12 | 50.66 | 0.18 | 0.0 | -64.0 | 61.78 | -0.24 | 141.14 | 4.48 | 150.28 | 700.0 | 19.26 | -26.15 | 137.48 | 10.81 | -41.13 | 22.17 | 54.57 | 6.06 | 37.59 | 35.74 | -0.8 | -61.29 | 6.35 | -47.69 | -65.56 | 7.23 | 551.35 | 750.59 | 39.47 | 0.0 | 0.0 | 7.86 | 0.0 | 4.52 | 0.88 | 0.0 | -49.43 | 72.47 | 6.56 | 16.18 | 81.2 | 5.8 | 13.34 | -2.0 | -33.33 | -127.27 | 70.47 | 5.95 | 14.59 | 0.42 | 2.1 | 4534.35 |
| 23Q3 (16) | 34.93 | -10.57 | 307.58 | 28.65 | -31.31 | -24.41 | 3.72 | 143.14 | -63.2 | 0.18 | 0 | 0 | 61.93 | 71.22 | 134.67 | 1.79 | -34.43 | 10.49 | 26.08 | -44.09 | 177.74 | 18.36 | -58.08 | 93.78 | 51.45 | -1.68 | 33.22 | 36.03 | -0.88 | -52.8 | 12.14 | -29.17 | -17.97 | 1.11 | -2.63 | 30.59 | 39.47 | 0.0 | 0.0 | 7.86 | 0.0 | 4.52 | 0.88 | 0.0 | -49.43 | 68.01 | 2.69 | 10.1 | 76.75 | 2.39 | 8.04 | -1.5 | -85.19 | -1.35 | 66.51 | 1.67 | 10.32 | 0.42 | -0.19 | 4342.83 |
| 23Q2 (15) | 39.06 | 113.44 | 273.42 | 41.71 | 7.81 | 12.79 | 1.53 | -86.67 | -85.29 | 0 | -100.0 | -100.0 | 36.17 | 97.11 | 83.88 | 2.73 | 1920.0 | 396.36 | 46.65 | 442.44 | 603.62 | 43.79 | 358.43 | 558.51 | 52.33 | 31.09 | 28.32 | 36.35 | -61.46 | -46.7 | 17.14 | 64.81 | 9.87 | 1.14 | 35.71 | 34.12 | 39.47 | 0.0 | 0.0 | 7.86 | 4.52 | 4.52 | 0.88 | -49.43 | -49.43 | 66.23 | 6.43 | 10.11 | 74.96 | 4.85 | 7.98 | -0.81 | -2600.0 | 23.58 | 65.42 | 5.18 | 10.71 | 0.42 | 4342.46 | 4345.26 |
| 23Q1 (14) | 18.3 | 86.93 | 58.72 | 38.69 | -13.39 | 0.1 | 11.48 | 16.79 | 471.14 | 0.18 | -64.0 | 0 | 18.35 | -28.38 | -8.3 | -0.15 | -126.79 | -127.78 | 8.6 | 6.04 | -13.31 | 9.55 | 8.0 | 6.63 | 39.92 | 0.66 | -3.11 | 94.32 | 2.16 | 47.84 | 10.4 | -43.6 | -26.4 | 0.84 | -1.18 | -2.33 | 39.47 | 0.0 | 0.0 | 7.52 | 0.0 | 14.46 | 1.74 | 0.0 | -4.92 | 62.23 | -0.24 | 2.89 | 71.49 | -0.21 | 3.8 | -0.03 | 96.59 | 98.16 | 62.2 | 1.14 | 5.69 | 0.01 | 2.37 | -9.29 |
| 22Q4 (13) | 9.79 | 14.24 | -24.34 | 44.67 | 17.86 | 9.7 | 9.83 | -2.77 | 307.88 | 0.5 | 0 | 0 | 25.62 | -2.92 | -22.48 | 0.56 | -65.43 | 21.74 | 8.11 | -13.63 | -35.79 | 8.85 | -6.63 | -19.99 | 39.66 | 2.69 | 2.85 | 92.33 | 20.96 | 49.35 | 18.44 | 24.59 | 37.71 | 0.85 | 0.0 | -2.3 | 39.47 | 0.0 | 0.0 | 7.52 | 0.0 | 14.46 | 1.74 | 0.0 | -4.92 | 62.38 | 0.99 | 4.09 | 71.64 | 0.84 | 4.86 | -0.88 | 40.54 | 49.43 | 61.5 | 2.01 | 5.69 | 0.01 | -2.12 | -11.15 |
| 22Q3 (12) | 8.57 | -18.07 | -42.6 | 37.9 | 2.49 | 3.72 | 10.11 | -2.79 | 124.67 | 0 | -100.0 | 0 | 26.39 | 34.16 | -2.15 | 1.62 | 194.55 | 175.0 | 9.39 | 41.63 | -31.86 | 9.47 | 42.46 | -19.79 | 38.62 | -5.3 | -1.98 | 76.33 | 11.92 | 286.48 | 14.8 | -5.13 | 5.41 | 0.85 | 0.0 | -4.49 | 39.47 | 0.0 | 0.0 | 7.52 | 0.0 | 14.46 | 1.74 | 0.0 | -4.92 | 61.77 | 2.69 | 5.1 | 71.04 | 2.33 | 5.78 | -1.48 | -39.62 | -40.95 | 60.29 | 2.03 | 4.45 | 0.01 | -0.14 | -7.92 |
| 22Q2 (11) | 10.46 | -9.28 | -26.44 | 36.98 | -4.32 | -3.85 | 10.4 | 417.41 | 9.82 | 0.5 | 0 | 0 | 19.67 | -1.7 | -35.93 | 0.55 | 1.85 | -91.77 | 6.63 | -33.17 | -53.24 | 6.65 | -25.77 | -44.85 | 40.78 | -1.02 | 3.56 | 68.2 | 6.9 | 550.14 | 15.6 | 10.4 | -23.9 | 0.85 | -1.16 | -6.59 | 39.47 | 0.0 | 0.0 | 7.52 | 14.46 | 34.77 | 1.74 | -4.92 | 0 | 60.15 | -0.55 | -5.65 | 69.42 | 0.8 | 0.14 | -1.06 | 34.97 | -39.47 | 59.09 | 0.41 | -6.19 | 0.01 | -9.35 | -48.82 |
| 22Q1 (10) | 11.53 | -10.9 | -34.19 | 38.65 | -5.08 | 1.15 | 2.01 | -16.6 | 302.0 | 0 | 0 | 0 | 20.01 | -39.46 | -14.96 | 0.54 | 17.39 | -86.12 | 9.92 | -21.46 | -13.96 | 8.96 | -18.96 | -10.49 | 41.2 | 6.85 | 5.05 | 63.8 | 3.2 | 507.04 | 14.13 | 5.53 | -48.36 | 0.86 | -1.15 | 1.18 | 39.47 | 0.0 | 0.0 | 6.57 | 0.0 | 17.74 | 1.83 | 0.0 | 0 | 60.48 | 0.92 | 5.98 | 68.87 | 0.81 | 9.95 | -1.63 | 6.32 | -136.23 | 58.85 | 1.13 | 4.38 | 0.01 | 0.28 | -51.73 |
| 21Q4 (9) | 12.94 | -13.33 | -32.32 | 40.72 | 11.44 | 5.0 | 2.41 | -46.44 | 382.0 | 0 | 0 | 0 | 33.05 | 22.54 | -6.85 | 0.46 | 121.3 | -96.54 | 12.63 | -8.35 | 71.14 | 11.05 | -6.4 | 61.43 | 38.56 | -2.13 | -1.05 | 61.82 | 213.01 | 486.53 | 13.39 | -4.63 | -51.33 | 0.87 | -2.25 | 1.16 | 39.47 | 0.0 | 0.0 | 6.57 | 0.0 | 17.74 | 1.83 | 0.0 | 0 | 59.93 | 1.97 | 12.69 | 68.32 | 1.73 | 16.29 | -1.74 | -65.71 | -569.23 | 58.19 | 0.81 | 9.96 | 0.01 | 1.44 | -52.0 |
| 21Q3 (8) | 14.93 | 4.99 | -6.39 | 36.54 | -4.99 | 19.29 | 4.5 | -52.48 | 257.14 | 0 | 0 | -100.0 | 26.97 | -12.15 | -3.3 | -2.16 | -132.34 | 38.29 | 13.78 | -2.82 | 14.55 | 11.81 | -2.05 | 9.64 | 39.4 | 0.05 | 6.11 | 19.75 | 88.27 | 66.11 | 14.04 | -31.51 | -48.78 | 0.89 | -2.2 | 4.71 | 39.47 | 0.0 | 0.0 | 6.57 | 17.74 | 17.74 | 1.83 | 0 | 0 | 58.77 | -7.81 | 45.0 | 67.16 | -3.12 | 45.65 | -1.05 | -38.16 | -337.5 | 57.72 | -8.37 | 43.26 | 0.01 | -44.5 | -71.68 |
| 21Q2 (7) | 14.22 | -18.84 | -16.65 | 38.46 | 0.65 | 199.3 | 9.47 | 1794.0 | 1832.65 | 0 | 0 | 0 | 30.7 | 30.47 | 8.48 | 6.68 | 71.72 | 286.13 | 14.18 | 22.98 | 29.73 | 12.06 | 20.47 | 0 | 39.38 | 0.41 | 2.13 | 10.49 | -0.19 | 29.83 | 20.5 | -25.07 | -39.6 | 0.91 | 7.06 | 10.98 | 39.47 | 0.0 | 0.0 | 5.58 | 0.0 | 0 | 0 | 0 | 0 | 63.75 | 11.7 | 0 | 69.32 | 10.66 | 39.34 | -0.76 | -10.14 | -4.11 | 62.99 | 11.72 | 8728.77 | 0.02 | -14.51 | -40.55 |
| 21Q1 (6) | 17.52 | -8.37 | 3.12 | 38.21 | -1.47 | 230.82 | 0.5 | 0.0 | -21.88 | 0 | 0 | 0 | 23.53 | -33.68 | 46.15 | 3.89 | -70.77 | 820.37 | 11.53 | 56.23 | -12.19 | 10.01 | 46.16 | 0 | 39.22 | 0.64 | 6.0 | 10.51 | -0.28 | 29.59 | 27.36 | -0.55 | -19.13 | 0.85 | -1.16 | 3.66 | 39.47 | 0.0 | -2.47 | 5.58 | 0.0 | 0 | 0 | 0 | 0 | 57.07 | 7.31 | 0 | 62.64 | 6.62 | 29.64 | -0.69 | -165.38 | 51.75 | 56.38 | 6.54 | 4042.66 | 0.02 | -0.28 | -33.58 |
| 20Q4 (5) | 19.12 | 19.87 | -46.52 | 38.78 | 26.61 | 290.14 | 0.5 | -60.32 | -21.88 | 0 | -100.0 | 0 | 35.48 | 27.21 | -9.93 | 13.31 | 480.29 | 304.56 | 7.38 | -38.65 | -40.72 | 6.85 | -36.43 | 0 | 38.97 | 4.96 | 25.43 | 10.54 | -11.35 | 45.98 | 27.51 | 0.36 | -19.04 | 0.86 | 1.18 | 3.61 | 39.47 | 0.0 | -2.47 | 5.58 | 0.0 | 0 | 0 | 0 | 0 | 53.18 | 31.21 | 0 | 58.75 | 27.41 | 20.24 | -0.26 | -8.33 | 63.38 | 52.92 | 31.35 | 7553.52 | 0.02 | -40.14 | -31.17 |
| 20Q3 (4) | 15.95 | -6.51 | 0.0 | 30.63 | 138.37 | 0.0 | 1.26 | 157.14 | 0.0 | 2.0 | 0 | 0.0 | 27.89 | -1.45 | 0.0 | -3.5 | -302.31 | 0.0 | 12.03 | 10.06 | 0.0 | 10.77 | 0 | 0.0 | 37.13 | -3.71 | 0.0 | 11.89 | 47.15 | 0.0 | 27.41 | -19.24 | 0.0 | 0.85 | 3.66 | 0.0 | 39.47 | 0.0 | 0.0 | 5.58 | 0 | 0.0 | 0 | 0 | 0.0 | 40.53 | 0 | 0.0 | 46.11 | -7.32 | 0.0 | -0.24 | 67.12 | 0.0 | 40.29 | 5619.18 | 0.0 | 0.04 | 16.49 | 0.0 |
