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) | 5.99 | 105.84 | 61.46 | 6.65 | 1.57 | -12.78 | 16.19 | 0 | 23.15 | 66.79 | 5.8 | 90.16 | 0.25 | -26.47 | 1.08 | -55.91 | 140.43 | 40.02 | 40.76 | 10.13 | 28.82 | 55.95 | 0 | 0 | 27.03 | 0.0 | 10.21 | 3.13 | 3.35 | 36.73 | 23.63 | 2.43 | 37.18 | 4.94 | 50.94 | 62.64 | 74.57 | 37.1 | 0.03 | 0.79 |
| 2022 (9) | 2.91 | -25.95 | 57.63 | 215.44 | 1.8 | -13.04 | 0 | 0 | 13.88 | -80.14 | 3.05 | -81.16 | 0.34 | 9.68 | 2.45 | 452.34 | 100.29 | 28.63 | 37.01 | 8.44 | 18.48 | 1.26 | 0.01 | 0 | 27.03 | 0.0 | 9.9 | 19.57 | 2.45 | -29.6 | 23.07 | -19.7 | 35.43 | -12.48 | 31.32 | -15.05 | 54.39 | -17.09 | 0.03 | 4.89 |
| 2021 (8) | 3.93 | -31.53 | 18.27 | -35.05 | 2.07 | -58.18 | 0 | 0 | 69.9 | 101.32 | 16.19 | 314.07 | 0.31 | 3.33 | 0.44 | -48.67 | 77.97 | -3.47 | 34.13 | -1.44 | 18.25 | -9.56 | 0 | 0 | 27.03 | 0.0 | 8.28 | 4.94 | 3.48 | 9.43 | 28.73 | 69.0 | 40.48 | 44.16 | 36.87 | 43.18 | 65.6 | 53.45 | 0.03 | -25.29 |
| 2020 (7) | 5.74 | 112.59 | 28.13 | 10.79 | 4.95 | 266.67 | 0 | 0 | 34.72 | -45.9 | 3.91 | -47.3 | 0.3 | -45.45 | 0.86 | 0.83 | 80.77 | -9.83 | 34.63 | -3.4 | 20.18 | -25.56 | 0 | 0 | 27.03 | 0.0 | 7.89 | 10.35 | 3.18 | -0.62 | 17.0 | -8.99 | 28.08 | -3.27 | 25.75 | -2.98 | 42.75 | -5.46 | 0.04 | -2.73 |
| 2019 (6) | 2.7 | -11.18 | 25.39 | -5.12 | 1.35 | 0 | 0 | 0 | 64.18 | 41.3 | 7.42 | 77.09 | 0.55 | -67.65 | 0.86 | -77.1 | 89.58 | -27.21 | 35.85 | -3.37 | 27.11 | -43.06 | 0 | 0 | 27.03 | 0.0 | 7.15 | 6.24 | 3.2 | 6.31 | 18.68 | 23.54 | 29.03 | 16.82 | 26.54 | 70.35 | 45.22 | 47.3 | 0.04 | -21.3 |
| 2018 (5) | 3.04 | 145.16 | 26.76 | -21.13 | 0 | 0 | 0 | 0 | 45.42 | 2451.69 | 4.19 | 1132.35 | 1.7 | 1114.29 | 3.74 | -52.41 | 123.07 | -18.39 | 37.1 | 193.98 | 47.61 | 0 | 0 | 0 | 27.03 | 0.0 | 6.73 | 0.45 | 3.01 | -13.51 | 15.12 | 28.35 | 24.85 | 13.16 | 15.58 | -37.88 | 30.7 | -16.71 | 0.06 | 4.87 |
| 2017 (4) | 1.24 | 22.77 | 33.93 | 27.8 | 59.51 | 0 | 0 | 0 | 1.78 | -76.17 | 0.34 | -46.88 | 0.14 | -94.38 | 7.87 | -76.4 | 150.81 | 18.79 | 12.62 | -2.47 | 0 | 0 | 0.04 | 0.0 | 27.03 | 0.0 | 6.7 | 1.06 | 3.48 | -5.43 | 11.78 | -12.48 | 21.96 | -7.65 | 25.08 | 21.69 | 36.86 | 8.19 | 0.05 | -6.93 |
| 2016 (3) | 1.01 | -87.12 | 26.55 | 41.68 | 0 | 0 | 0 | 0 | 7.47 | -74.7 | 0.64 | -90.88 | 2.49 | 378.85 | 33.33 | 1792.95 | 126.95 | 30.02 | 12.94 | -2.71 | 44.08 | 22.14 | 0.04 | 0 | 27.03 | 0.0 | 6.63 | 11.8 | 3.68 | 10.18 | 13.46 | -20.12 | 23.78 | -8.96 | 20.61 | -17.2 | 34.07 | -18.38 | 0.06 | 5.34 |
| 2015 (2) | 7.84 | 619.27 | 18.74 | 55.13 | 0 | 0 | 0 | 0 | 29.53 | -40.67 | 7.02 | -20.68 | 0.52 | 271.43 | 1.76 | 526.01 | 97.64 | 5.92 | 13.3 | -3.06 | 36.09 | 12.54 | 0 | 0 | 27.03 | 0.0 | 5.93 | 17.43 | 3.34 | -6.44 | 16.85 | 15.89 | 26.12 | 12.83 | 24.89 | -0.36 | 41.74 | 5.62 | 0.06 | -6.3 |
| 2014 (1) | 1.09 | 23.86 | 12.08 | 4.86 | 1.35 | -92.82 | 0 | 0 | 49.77 | 108.16 | 8.85 | 168.18 | 0.14 | -66.67 | 0.28 | -83.99 | 92.18 | -9.83 | 13.72 | -2.7 | 32.07 | 0.0 | 0 | 0 | 27.03 | 0.0 | 5.05 | 6.99 | 3.57 | -10.75 | 14.54 | 87.61 | 23.15 | 40.56 | 24.98 | 55.54 | 39.52 | 65.98 | 0.06 | -22.51 |
| 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) | 4.65 | 8.14 | -74.97 | 72.33 | 6.89 | 95.49 | 3.6 | 126.42 | 130.77 | 16.19 | 0.0 | 0 | 6.9 | 50.33 | -62.19 | 3.3 | 4025.0 | -51.4 | 1.29 | 72.0 | 486.36 | 7.33 | 182.92 | 642.28 | 135.64 | -9.21 | 23.38 | 40.05 | -0.4 | -2.39 | 35.82 | 6.83 | 34.61 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 10.65 | 0.0 | 4.31 | 2.74 | 0.0 | -18.21 | 23.23 | 16.56 | -8.0 | 36.63 | 9.9 | -5.62 | 57.92 | -11.84 | 51.58 | 81.15 | -5.23 | 27.88 | 0.03 | 1.97 | 5.45 |
| 24Q2 (19) | 4.3 | -24.43 | 48.28 | 67.67 | -1.8 | 112.0 | 1.59 | 0.63 | 2.58 | 16.19 | 0.0 | 0 | 4.59 | 6.99 | 106.76 | 0.08 | -27.27 | -72.41 | 0.75 | 226.09 | 316.67 | 2.59 | 199.39 | -2.71 | 149.4 | 2.03 | 30.55 | 40.21 | -0.72 | 12.92 | 33.53 | 8.44 | 47.64 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 10.65 | 4.31 | 4.31 | 2.74 | -18.21 | -18.21 | 19.93 | -16.05 | 7.9 | 33.33 | -10.64 | 4.09 | 65.7 | 5.39 | 70.16 | 85.63 | -0.52 | 50.02 | 0.03 | -0.72 | -4.06 |
| 24Q1 (18) | 5.69 | -5.01 | 80.63 | 68.91 | 12.12 | 92.16 | 1.58 | 0.64 | -5.39 | 16.19 | 0.0 | 0 | 4.29 | 135.71 | 393.1 | 0.11 | 139.29 | 111.11 | 0.23 | -8.0 | 35.29 | 0.87 | -19.84 | -47.01 | 146.43 | 4.27 | 35.25 | 40.5 | -0.64 | 10.32 | 30.92 | 7.29 | 61.88 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 10.21 | 0.0 | 3.13 | 3.35 | 0.0 | 36.73 | 23.74 | 0.47 | 7.52 | 37.3 | 0.32 | 8.34 | 62.34 | 22.38 | 57.7 | 86.08 | 15.44 | 39.72 | 0.03 | -9.75 | -1.61 |
| 23Q4 (17) | 5.99 | -67.76 | 105.84 | 61.46 | 66.11 | 6.65 | 1.57 | 0.64 | -12.78 | 16.19 | 0 | 0 | 1.82 | -90.03 | 93.62 | -0.28 | -104.12 | 70.21 | 0.25 | 13.64 | -26.47 | 1.08 | 9.32 | -55.93 | 140.43 | 27.73 | 40.02 | 40.76 | -0.66 | 10.13 | 28.82 | 8.31 | 55.95 | 0 | 0 | -100.0 | 27.03 | 0.0 | 0.0 | 10.21 | 0.0 | 3.13 | 3.35 | 0.0 | 36.73 | 23.63 | -6.42 | 2.43 | 37.18 | -4.2 | 4.94 | 50.94 | 33.32 | 62.64 | 74.57 | 17.51 | 37.1 | 0.03 | 15.42 | 0.79 |
| 23Q3 (16) | 18.58 | 540.69 | 609.16 | 37.0 | 15.91 | -25.49 | 1.56 | 0.65 | -18.75 | 0 | 0 | 0 | 18.25 | 722.07 | 568.5 | 6.79 | 2241.38 | 158.17 | 0.22 | 22.22 | -15.38 | 0.99 | -62.92 | -14.81 | 109.94 | -3.93 | 14.72 | 41.03 | 15.22 | 10.03 | 26.61 | 17.17 | 41.09 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 10.21 | 0.0 | 3.13 | 3.35 | 0.0 | 36.73 | 25.25 | 36.71 | 5.12 | 38.81 | 21.21 | 6.71 | 38.21 | -1.04 | 51.33 | 63.46 | 11.18 | 28.8 | 0.03 | -7.23 | -18.78 |
| 23Q2 (15) | 2.9 | -7.94 | 16.94 | 31.92 | -10.99 | 18.05 | 1.55 | -7.19 | -24.39 | 0 | 0 | 0 | 2.22 | 155.17 | -62.18 | 0.29 | 129.29 | -56.72 | 0.18 | 5.88 | -57.14 | 2.66 | 63.05 | 227.26 | 114.44 | 5.7 | 27.85 | 35.61 | -3.0 | -5.17 | 22.71 | 18.9 | 31.65 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 10.21 | 3.13 | 3.13 | 3.35 | 36.73 | 36.73 | 18.47 | -16.35 | -13.65 | 32.02 | -7.0 | -5.1 | 38.61 | -2.33 | 63.6 | 57.08 | -7.35 | 26.87 | 0.03 | 1.81 | -18.0 |
| 23Q1 (14) | 3.15 | 8.25 | 41.89 | 35.86 | -37.78 | 74.76 | 1.67 | -7.22 | -17.33 | 0 | 0 | 0 | 0.87 | -7.45 | -79.95 | -0.99 | -5.32 | -241.43 | 0.17 | -50.0 | 0.0 | 1.63 | -33.33 | 448.99 | 108.27 | 7.96 | 27.02 | 36.71 | -0.81 | -2.16 | 19.1 | 3.35 | 7.36 | 0 | -100.0 | 0 | 27.03 | 0.0 | 0.0 | 9.9 | 0.0 | 19.57 | 2.45 | 0.0 | -29.6 | 22.08 | -4.29 | -24.95 | 34.43 | -2.82 | -16.39 | 39.53 | 26.21 | 11.1 | 61.61 | 13.27 | -5.22 | 0.03 | -7.55 | -2.48 |
| 22Q4 (13) | 2.91 | 11.07 | -25.95 | 57.63 | 16.05 | 215.44 | 1.8 | -6.25 | -13.04 | 0 | 0 | 0 | 0.94 | -65.57 | -90.09 | -0.94 | -135.74 | -152.81 | 0.34 | 30.77 | 9.68 | 2.45 | 111.32 | 452.34 | 100.29 | 4.65 | 28.63 | 37.01 | -0.75 | 8.44 | 18.48 | -2.01 | 1.26 | 0.01 | 0 | 0 | 27.03 | 0.0 | 0.0 | 9.9 | 0.0 | 19.57 | 2.45 | 0.0 | -29.6 | 23.07 | -3.96 | -19.7 | 35.43 | -2.58 | -12.48 | 31.32 | 24.04 | -15.05 | 54.39 | 10.39 | -17.09 | 0.03 | -6.99 | 4.89 |
| 22Q3 (12) | 2.62 | 5.65 | -43.29 | 49.66 | 83.65 | 218.74 | 1.92 | -6.34 | -11.52 | 0 | 0 | 0 | 2.73 | -53.49 | -91.45 | 2.63 | 292.54 | -74.39 | 0.26 | -38.1 | -61.76 | 1.16 | 42.47 | 30.58 | 95.83 | 7.06 | 24.24 | 37.29 | -0.69 | 8.34 | 18.86 | 9.33 | 1.07 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 9.9 | 0.0 | 19.57 | 2.45 | 0.0 | -29.6 | 24.02 | 12.3 | -10.87 | 36.37 | 7.79 | -6.04 | 25.25 | 6.99 | -33.48 | 49.27 | 9.51 | -24.09 | 0.04 | -6.33 | 10.38 |
| 22Q2 (11) | 2.48 | 11.71 | -45.13 | 27.04 | 31.77 | 119.84 | 2.05 | 1.49 | -20.85 | 0 | 0 | 0 | 5.87 | 35.25 | -48.51 | 0.67 | -4.29 | -65.64 | 0.42 | 147.06 | -12.5 | 0.81 | 173.53 | -11.84 | 89.51 | 5.01 | 10.97 | 37.55 | 0.08 | 10.15 | 17.25 | -3.04 | -8.0 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 9.9 | 19.57 | 25.48 | 2.45 | -29.6 | -22.96 | 21.39 | -27.29 | 1.18 | 33.74 | -18.07 | 4.72 | 23.6 | -33.67 | -39.93 | 44.99 | -30.78 | -25.55 | 0.04 | 21.08 | 10.86 |
| 22Q1 (10) | 2.22 | -43.51 | -47.89 | 20.52 | 12.32 | 19.3 | 2.02 | -2.42 | -37.27 | 0 | 0 | 0 | 4.34 | -54.27 | -74.61 | 0.7 | -60.67 | -68.04 | 0.17 | -45.16 | -77.92 | 0.30 | -32.93 | -82.42 | 85.24 | 9.32 | 14.19 | 37.52 | 9.93 | 9.26 | 17.79 | -2.52 | -11.23 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 8.28 | 0.0 | 4.94 | 3.48 | 0.0 | 9.43 | 29.42 | 2.4 | 53.31 | 41.18 | 1.73 | 36.04 | 35.58 | -3.5 | -4.64 | 65.0 | -0.91 | 15.04 | 0.03 | -0.57 | -12.72 |
| 21Q4 (9) | 3.93 | -14.94 | -31.53 | 18.27 | 17.27 | -35.05 | 2.07 | -4.61 | -58.18 | 0 | 0 | 0 | 9.49 | -70.27 | -41.38 | 1.78 | -82.67 | 7.23 | 0.31 | -54.41 | 3.33 | 0.44 | -50.04 | -48.66 | 77.97 | 1.09 | -3.47 | 34.13 | -0.84 | -1.44 | 18.25 | -2.2 | -9.56 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 8.28 | 0.0 | 4.94 | 3.48 | 0.0 | 9.43 | 28.73 | 6.6 | 69.0 | 40.48 | 4.57 | 44.16 | 36.87 | -2.87 | 43.18 | 65.6 | 1.06 | 53.45 | 0.03 | -2.12 | -25.29 |
| 21Q3 (8) | 4.62 | 2.21 | 52.98 | 15.58 | 26.67 | -48.24 | 2.17 | -16.22 | -62.26 | 0 | 0 | 0 | 31.92 | 180.0 | 335.47 | 10.27 | 426.67 | 603.42 | 0.68 | 41.67 | 21.43 | 0.89 | -3.81 | -52.65 | 77.13 | -4.38 | -9.95 | 34.42 | 0.97 | -1.43 | 18.66 | -0.48 | -10.42 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 8.28 | 4.94 | 4.94 | 3.48 | 9.43 | 9.43 | 26.95 | 27.48 | 75.57 | 38.71 | 20.14 | 46.52 | 37.96 | -3.39 | 138.14 | 64.91 | 7.41 | 107.45 | 0.03 | -5.92 | -35.25 |
| 21Q2 (7) | 4.52 | 6.1 | 54.27 | 12.3 | -28.49 | -54.07 | 2.59 | -19.57 | -61.69 | 0 | 0 | 0 | 11.4 | -33.29 | 132.65 | 1.95 | -10.96 | 596.43 | 0.48 | -37.66 | -20.0 | 0.92 | -45.45 | 0 | 80.66 | 8.05 | -8.41 | 34.09 | -0.73 | -3.51 | 18.75 | -6.44 | -12.14 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 7.89 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | 21.14 | 10.16 | 52.31 | 32.22 | 6.44 | 29.09 | 39.29 | 5.31 | 100.15 | 60.43 | 6.96 | 80.33 | 0.04 | -4.68 | -29.89 |
| 21Q1 (6) | 4.26 | -25.78 | 103.83 | 17.2 | -38.86 | -33.1 | 3.22 | -34.95 | 86.13 | 0 | 0 | 0 | 17.09 | 5.56 | 170.84 | 2.19 | 31.93 | 321.15 | 0.77 | 156.67 | 196.15 | 1.69 | 95.87 | 0 | 74.65 | -7.58 | -15.34 | 34.34 | -0.84 | -3.62 | 20.04 | -0.69 | -24.69 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 7.89 | 0.0 | 10.35 | 3.18 | 0.0 | -0.62 | 19.19 | 12.88 | -0.05 | 30.27 | 7.8 | 2.44 | 37.31 | 44.89 | 138.1 | 56.5 | 32.16 | 62.03 | 0.04 | -14.88 | -26.57 |
| 20Q4 (5) | 5.74 | 90.07 | 112.59 | 28.13 | -6.54 | 10.79 | 4.95 | -13.91 | 266.67 | 0 | 0 | 0 | 16.19 | 120.87 | 42.89 | 1.66 | 13.7 | 62.75 | 0.3 | -46.43 | -45.45 | 0.86 | -53.93 | 0 | 80.77 | -5.7 | -9.83 | 34.63 | -0.83 | -3.4 | 20.18 | -3.12 | -25.56 | 0 | 0 | 0 | 27.03 | 0.0 | 0.0 | 7.89 | 0.0 | 10.35 | 3.18 | 0.0 | -0.62 | 17.0 | 10.75 | -8.99 | 28.08 | 6.28 | -3.27 | 25.75 | 61.54 | -2.98 | 42.75 | 36.63 | -5.46 | 0.04 | -15.16 | -2.73 |
| 20Q3 (4) | 3.02 | 3.07 | 0.0 | 30.1 | 12.4 | 0.0 | 5.75 | -14.94 | 0.0 | 0 | 0 | 0.0 | 7.33 | 49.59 | 0.0 | 1.46 | 421.43 | 0.0 | 0.56 | -6.67 | 0.0 | 1.87 | 0 | 0.0 | 85.65 | -2.75 | 0.0 | 34.92 | -1.16 | 0.0 | 20.83 | -2.39 | 0.0 | 0 | 0 | 0.0 | 27.03 | 0.0 | 0.0 | 7.89 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | 15.35 | 10.59 | 0.0 | 26.42 | 5.85 | 0.0 | 15.94 | -18.8 | 0.0 | 31.29 | -6.62 | 0.0 | 0.05 | 1.86 | 0.0 |
