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) | 39.47 | -2.93 | 24.2 | 61.33 | 7.43 | -15.28 | 0 | 0 | 40.15 | -8.96 | 3.28 | -57.18 | 2.75 | -6.78 | 6.85 | 2.39 | 0.6 | 0 | 6.92 | 3.13 | 67.5 | 41.93 | 0.04 | -20.0 | 19.75 | 0.0 | 19.6 | 4.14 | 3.59 | -61.6 | 71.44 | 5.84 | 94.64 | -1.08 | 0.93 | 97.87 | 72.37 | 6.47 | 0.01 | 622.41 |
| 2022 (9) | 40.66 | 33.01 | 15.0 | 105.48 | 8.77 | -28.47 | 0 | 0 | 44.1 | 24.09 | 7.66 | -26.42 | 2.95 | -14.74 | 6.69 | -31.29 | 0 | 0 | 6.71 | 7.88 | 47.56 | 2.97 | 0.05 | -37.5 | 19.75 | 0.0 | 18.82 | 5.73 | 9.35 | 5.77 | 67.5 | 1.46 | 95.67 | 2.68 | 0.47 | 0 | 67.97 | 18.87 | 0.00 | -52.62 |
| 2021 (8) | 30.57 | -19.85 | 7.3 | 508.33 | 12.26 | -57.91 | 0 | 0 | 35.54 | 13.47 | 10.41 | 216.41 | 3.46 | 16.11 | 9.74 | 2.32 | 0 | 0 | 6.22 | -2.96 | 46.19 | -15.53 | 0.08 | -20.0 | 19.75 | 0.0 | 17.8 | 1.83 | 8.84 | 64.93 | 66.53 | 5.24 | 93.17 | 8.26 | -9.35 | 0 | 57.18 | 5.15 | 0.00 | -36.05 |
| 2020 (7) | 38.14 | 16.0 | 1.2 | -88.57 | 29.13 | 176.38 | 0 | 0 | 31.32 | -16.77 | 3.29 | 1.54 | 2.98 | 2.76 | 9.51 | 23.46 | 0 | 0 | 6.41 | -63.05 | 54.68 | -10.26 | 0.1 | -16.67 | 19.75 | 0.0 | 17.48 | 1.86 | 5.36 | 49.3 | 63.22 | -0.71 | 86.06 | 1.94 | -8.84 | 0 | 54.38 | -6.74 | 0.00 | 0 |
| 2019 (6) | 32.88 | -1.7 | 10.5 | 72.13 | 10.54 | 5.93 | 0 | 0 | 37.63 | -1.49 | 3.24 | -36.96 | 2.9 | -4.29 | 7.71 | -2.84 | 0 | 0 | 17.35 | -1.14 | 60.93 | -15.91 | 0.12 | -7.69 | 19.75 | 0.0 | 17.16 | 3.12 | 3.59 | -42.28 | 63.67 | 3.49 | 84.42 | 0.06 | -5.36 | 0 | 58.31 | -0.72 | 0.00 | 0 |
| 2018 (5) | 33.45 | 13.78 | 6.1 | 22.0 | 9.95 | 38.19 | 0 | 0 | 38.2 | 18.71 | 5.14 | 424.49 | 3.03 | 12.64 | 7.93 | -5.11 | 0 | 0 | 17.55 | 6.69 | 72.46 | -10.33 | 0.13 | -18.75 | 19.75 | 0.0 | 16.64 | 0.6 | 6.22 | 73.26 | 61.52 | 2.43 | 84.37 | 5.2 | -2.79 | 0 | 58.73 | 9.08 | 0.00 | 0 |
| 2017 (4) | 29.4 | -20.24 | 5.0 | 900.0 | 7.2 | -79.03 | 0 | 0 | 32.18 | -2.34 | 0.98 | 104.17 | 2.69 | -4.61 | 8.36 | -2.33 | 0 | 0 | 16.45 | -15.64 | 80.81 | 24.17 | 0.16 | 128.57 | 19.75 | 0.0 | 16.54 | 0.24 | 3.59 | 0.0 | 60.06 | -0.13 | 80.2 | -0.04 | -6.22 | 0 | 53.84 | -14.35 | 0.00 | 0 |
| 2016 (3) | 36.86 | -18.2 | 0.5 | -92.19 | 34.34 | 339.13 | 0 | 0 | 32.95 | -1.96 | 0.48 | -85.59 | 2.82 | 7.63 | 8.56 | 9.79 | 0 | 0 | 19.5 | -10.18 | 65.08 | -7.32 | 0.07 | -30.0 | 19.75 | -23.0 | 16.5 | 2.1 | 3.59 | 0.0 | 60.14 | -0.84 | 80.23 | -0.22 | 2.72 | -43.57 | 62.86 | -3.99 | 0.00 | 0 |
| 2015 (2) | 45.06 | -2.26 | 6.4 | 68.42 | 7.82 | -1.01 | 0 | 0 | 33.61 | -3.72 | 3.33 | 0.0 | 2.62 | -14.1 | 7.80 | -10.78 | 0 | 0 | 21.71 | -1.76 | 70.22 | -7.91 | 0.1 | 11.11 | 25.65 | 0.0 | 16.16 | 2.08 | 3.59 | -38.1 | 60.65 | 3.2 | 80.41 | 0.01 | 4.82 | 588.57 | 65.47 | 10.09 | 0.00 | 0 |
| 2014 (1) | 46.1 | -12.14 | 3.8 | 660.0 | 7.9 | -70.66 | 0 | 0 | 34.91 | 4.74 | 3.33 | -16.12 | 3.05 | 0.66 | 8.74 | -3.9 | 0 | 0 | 22.1 | -21.3 | 76.25 | -5.71 | 0.09 | -25.0 | 25.65 | 0.0 | 15.83 | 2.59 | 5.8 | -27.5 | 58.77 | 2.16 | 80.4 | -0.69 | 0.7 | 0 | 59.47 | 14.96 | 0.00 | 0 |
| 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) | 44.79 | 3.25 | 10.59 | 23.62 | -9.4 | 10.89 | 34.72 | 248.24 | 344.56 | 0 | 0 | 0 | 12.21 | 8.24 | 16.84 | 1.17 | -36.07 | 80.0 | 2.69 | 1.51 | -8.19 | 6.08 | -2.53 | -16.86 | 0.4 | -18.37 | 53.85 | 19.44 | 1.36 | 169.63 | 63.31 | -31.47 | -10.97 | 0.11 | -8.33 | 175.0 | 19.75 | 0.0 | 0.0 | 19.93 | 0.0 | 1.68 | 3.59 | 0.0 | 0.0 | 75.34 | 2.6 | 6.02 | 98.86 | 1.97 | 4.89 | 7.36 | -43.3 | 18.14 | 82.7 | -4.29 | 7.0 | 0.00 | 2.93 | -8.83 |
| 24Q2 (19) | 43.38 | 14.97 | 2.5 | 26.07 | 7.28 | 35.08 | 9.97 | 28.65 | 32.23 | 0 | 0 | 0 | 11.28 | 11.02 | 14.98 | 1.83 | 42.97 | 258.82 | 2.65 | 11.34 | -20.18 | 6.24 | 7.49 | -22.9 | 0.49 | -15.52 | 0 | 19.18 | 161.66 | 178.78 | 92.38 | 38.19 | 28.54 | 0.12 | 140.0 | 140.0 | 19.75 | 0.0 | 0.0 | 19.93 | 1.68 | 1.68 | 3.59 | 0.0 | 0.0 | 73.43 | 3.8 | 4.29 | 96.95 | 3.2 | 3.57 | 12.98 | 105.71 | 487.33 | 86.41 | 12.15 | 18.99 | 0.00 | -8.84 | -14.82 |
| 24Q1 (18) | 37.73 | -4.41 | -11.95 | 24.3 | 0.41 | 30.65 | 7.75 | 4.31 | -19.35 | 0 | 0 | 0 | 10.16 | -4.15 | 9.36 | 1.28 | 220.0 | -26.01 | 2.38 | -13.45 | -19.32 | 5.80 | -15.29 | -14.8 | 0.58 | -3.33 | 0 | 7.33 | 5.92 | 8.27 | 66.85 | -0.96 | 17.18 | 0.05 | 25.0 | 0.0 | 19.75 | 0.0 | 0.0 | 19.6 | 0.0 | 4.14 | 3.59 | 0.0 | -61.6 | 70.74 | -0.98 | 8.95 | 93.94 | -0.74 | 0.9 | 6.31 | 578.49 | 1362.0 | 77.05 | 6.47 | 19.59 | 0.01 | -5.35 | 752.27 |
| 23Q4 (17) | 39.47 | -2.54 | -2.93 | 24.2 | 13.62 | 61.33 | 7.43 | -4.87 | -15.28 | 0 | 0 | 0 | 10.6 | 1.44 | 0.76 | 0.4 | -38.46 | -80.49 | 2.75 | -6.14 | -6.78 | 6.85 | -6.33 | 2.39 | 0.6 | 130.77 | 0 | 6.92 | -4.02 | 3.13 | 67.5 | -5.08 | 41.93 | 0.04 | 0.0 | -20.0 | 19.75 | 0.0 | 0.0 | 19.6 | 0.0 | 4.14 | 3.59 | 0.0 | -61.6 | 71.44 | 0.53 | 5.84 | 94.64 | 0.41 | -1.08 | 0.93 | -85.07 | 97.87 | 72.37 | -6.37 | 6.47 | 0.01 | 2.66 | 622.41 |
| 23Q3 (16) | 40.5 | -4.3 | -9.64 | 21.3 | 10.36 | 47.92 | 7.81 | 3.58 | -18.48 | 0 | 0 | 0 | 10.45 | 6.52 | -8.49 | 0.65 | 27.45 | -65.97 | 2.93 | -11.75 | -17.0 | 7.31 | -9.61 | -9.54 | 0.26 | 0 | 0 | 7.21 | 4.8 | 6.03 | 71.11 | -1.06 | 45.72 | 0.04 | -20.0 | -33.33 | 19.75 | 0.0 | 0.0 | 19.6 | 0.0 | 4.14 | 3.59 | 0.0 | -61.6 | 71.06 | 0.92 | 8.79 | 94.25 | 0.68 | 0.81 | 6.23 | 181.9 | 5.06 | 77.29 | 6.43 | 8.48 | 0.01 | -3.84 | 442.75 |
| 23Q2 (15) | 42.32 | -1.24 | 16.46 | 19.3 | 3.76 | 127.06 | 7.54 | -21.54 | -15.94 | 0 | 0 | 0 | 9.81 | 5.6 | -18.86 | 0.51 | -70.52 | -72.28 | 3.32 | 12.54 | -16.58 | 8.09 | 18.79 | -15.26 | 0 | 0 | 0 | 6.88 | 1.62 | 6.5 | 71.87 | 25.98 | 46.4 | 0.05 | 0.0 | -28.57 | 19.75 | 0.0 | 0.0 | 19.6 | 4.14 | 4.14 | 3.59 | -61.6 | -61.6 | 70.41 | 8.44 | 11.06 | 93.61 | 0.55 | 2.22 | 2.21 | 542.0 | 235.58 | 72.62 | 12.71 | 17.57 | 0.01 | 812.09 | 345.59 |
| 23Q1 (14) | 42.85 | 5.39 | 20.53 | 18.6 | 24.0 | 332.56 | 9.61 | 9.58 | -21.74 | 0 | 0 | 0 | 9.29 | -11.69 | -7.75 | 1.73 | -15.61 | -6.99 | 2.95 | 0.0 | -11.14 | 6.81 | 1.8 | -22.73 | 0 | 0 | 0 | 6.77 | 0.89 | 5.29 | 57.05 | 19.95 | 15.35 | 0.05 | 0.0 | -28.57 | 19.75 | 0.0 | 0.0 | 18.82 | 0.0 | 5.73 | 9.35 | 0.0 | 5.77 | 64.93 | -3.81 | 2.9 | 93.1 | -2.69 | 3.74 | -0.5 | -206.38 | 86.52 | 64.43 | -5.21 | 8.49 | 0.00 | -19.77 | -58.76 |
| 22Q4 (13) | 40.66 | -9.28 | 33.01 | 15.0 | 4.17 | 105.48 | 8.77 | -8.46 | -28.47 | 0 | 0 | 0 | 10.52 | -7.88 | 4.26 | 2.05 | 7.33 | -20.54 | 2.95 | -16.43 | -14.74 | 6.69 | -17.25 | -31.31 | 0 | 0 | 0 | 6.71 | -1.32 | 7.88 | 47.56 | -2.54 | 2.97 | 0.05 | -16.67 | -37.5 | 19.75 | 0.0 | 0.0 | 18.82 | 0.0 | 5.73 | 9.35 | 0.0 | 5.77 | 67.5 | 3.34 | 1.46 | 95.67 | 2.33 | 2.68 | 0.47 | -92.07 | 105.03 | 67.97 | -4.6 | 18.87 | 0.00 | -22.87 | -52.62 |
| 22Q3 (12) | 44.82 | 23.34 | 89.59 | 14.4 | 69.41 | 132.26 | 9.58 | 6.8 | -20.83 | 0 | 0 | 0 | 11.42 | -5.54 | 20.97 | 1.91 | 3.8 | 178.28 | 3.53 | -11.31 | 3.22 | 8.08 | -15.33 | -21.13 | 0 | 0 | 0 | 6.8 | 5.26 | 10.03 | 48.8 | -0.59 | 12.36 | 0.06 | -14.29 | -33.33 | 19.75 | 0.0 | 0.0 | 18.82 | 0.0 | 5.73 | 9.35 | 0.0 | 5.77 | 65.32 | 3.03 | 2.09 | 93.49 | 2.09 | 3.18 | 5.93 | 463.8 | 179.07 | 71.25 | 15.35 | 26.15 | 0.00 | -21.05 | -48.13 |
| 22Q2 (11) | 36.34 | 2.22 | 28.36 | 8.5 | 97.67 | 34.92 | 8.97 | -26.95 | -5.08 | 0 | 0 | 0 | 12.09 | 20.06 | 49.81 | 1.84 | -1.08 | -77.17 | 3.98 | 19.88 | 17.75 | 9.55 | 8.32 | -10.21 | 0 | 0 | 0 | 6.46 | 0.47 | 1.25 | 49.09 | -0.75 | 2.16 | 0.07 | 0.0 | -30.0 | 19.75 | 0.0 | 0.0 | 18.82 | 5.73 | 5.73 | 9.35 | 5.77 | 5.77 | 63.4 | 0.48 | -4.55 | 91.58 | 2.05 | -1.59 | -1.63 | 56.06 | 9.44 | 61.77 | 4.01 | -4.41 | 0.00 | -15.59 | -32.49 |
| 22Q1 (10) | 35.55 | 16.29 | 13.51 | 4.3 | -41.1 | -45.57 | 12.28 | 0.16 | 97.43 | 0 | 0 | 0 | 10.07 | -0.2 | 26.99 | 1.86 | -27.91 | -15.84 | 3.32 | -4.05 | 4.4 | 8.81 | -9.5 | -13.75 | 0 | 0 | 0 | 6.43 | 3.38 | -0.77 | 49.46 | 7.08 | -6.82 | 0.07 | -12.5 | -30.0 | 19.75 | 0.0 | 0.0 | 17.8 | 0.0 | 1.83 | 8.84 | 0.0 | 64.93 | 63.1 | -5.16 | -3.43 | 89.74 | -3.68 | 1.78 | -3.71 | 60.32 | 54.2 | 59.39 | 3.86 | 3.76 | 0.00 | -7.82 | -34.09 |
| 21Q4 (9) | 30.57 | 29.31 | -19.85 | 7.3 | 17.74 | 508.33 | 12.26 | 1.32 | -57.91 | 0 | 0 | 0 | 10.09 | 6.89 | 27.24 | 2.58 | 205.74 | 2966.67 | 3.46 | 1.17 | 16.11 | 9.74 | -4.98 | 2.32 | 0 | 0 | 0 | 6.22 | 0.65 | -2.96 | 46.19 | 6.36 | -15.53 | 0.08 | -11.11 | -20.0 | 19.75 | 0.0 | 0.0 | 17.8 | 0.0 | 1.83 | 8.84 | 0.0 | 64.93 | 66.53 | 3.99 | 5.24 | 93.17 | 2.83 | 8.26 | -9.35 | -24.67 | -5.77 | 57.18 | 1.24 | 5.15 | 0.00 | -15.56 | -36.05 |
| 21Q3 (8) | 23.64 | -16.5 | -32.84 | 6.2 | -1.59 | 252.27 | 12.1 | 28.04 | -58.76 | 0 | 0 | 0 | 9.44 | 16.98 | 20.1 | -2.44 | -130.27 | -220.2 | 3.42 | 1.18 | 22.14 | 10.25 | -3.61 | 19.32 | 0 | 0 | 0 | 6.18 | -3.13 | -63.41 | 43.43 | -9.61 | -23.43 | 0.09 | -10.0 | -18.18 | 19.75 | 0.0 | 0.0 | 17.8 | 0.0 | 1.83 | 8.84 | 0.0 | 64.93 | 63.98 | -3.67 | 0.93 | 90.61 | -2.63 | 5.09 | -7.5 | -316.67 | 11.97 | 56.48 | -12.6 | 2.93 | 0.00 | 2.75 | -26.79 |
| 21Q2 (7) | 28.31 | -9.61 | -9.06 | 6.3 | -20.25 | -54.55 | 9.45 | 51.93 | -67.92 | 0 | 0 | 0 | 8.07 | 1.77 | 9.05 | 8.06 | 264.71 | 510.61 | 3.38 | 6.29 | 22.02 | 10.63 | 4.05 | 0 | 0 | 0 | 0 | 6.38 | -1.54 | -62.84 | 48.05 | -9.48 | 40.05 | 0.1 | 0.0 | 0.0 | 19.75 | 0.0 | 0.0 | 17.8 | 1.83 | 1.83 | 8.84 | 64.93 | 64.93 | 66.42 | 1.65 | 8.25 | 93.06 | 5.55 | 10.54 | -1.8 | 77.78 | 73.37 | 64.62 | 12.89 | 18.35 | 0.00 | -17.58 | 0 |
| 21Q1 (6) | 31.32 | -17.88 | -5.32 | 7.9 | 558.33 | -33.95 | 6.22 | -78.65 | -81.48 | 0 | 0 | 0 | 7.93 | 0.0 | -2.34 | 2.21 | 2555.56 | 7266.67 | 3.18 | 6.71 | 32.5 | 10.22 | 7.36 | 0 | 0 | 0 | 0 | 6.48 | 1.09 | -63.14 | 53.08 | -2.93 | 47.08 | 0.1 | 0.0 | -9.09 | 19.75 | 0.0 | 0.0 | 17.48 | 0.0 | 1.86 | 5.36 | 0.0 | 49.3 | 65.34 | 3.35 | 2.59 | 88.17 | 2.45 | 4.42 | -8.1 | 8.37 | -51.12 | 57.24 | 5.26 | -1.87 | 0.00 | -10.56 | 0 |
| 20Q4 (5) | 38.14 | 8.35 | 16.0 | 1.2 | -31.82 | -88.57 | 29.13 | -0.72 | 176.38 | 0 | 0 | 0 | 7.93 | 0.89 | -13.99 | -0.09 | -104.43 | -120.0 | 2.98 | 6.43 | 2.76 | 9.52 | 10.81 | 0 | 0 | 0 | -100.0 | 6.41 | -62.05 | -63.05 | 54.68 | -3.6 | -10.26 | 0.1 | -9.09 | -16.67 | 19.75 | 0.0 | 0.0 | 17.48 | 0.0 | 1.86 | 5.36 | 0.0 | 49.3 | 63.22 | -0.27 | -0.71 | 86.06 | -0.19 | 1.94 | -8.84 | -3.76 | -64.93 | 54.38 | -0.89 | -6.74 | 0.00 | -3.34 | 0 |
| 20Q3 (4) | 35.2 | 13.07 | 0.0 | 1.76 | -87.3 | 0.0 | 29.34 | -0.41 | 0.0 | 0 | 0 | 0.0 | 7.86 | 6.22 | 0.0 | 2.03 | 53.79 | 0.0 | 2.8 | 1.08 | 0.0 | 8.59 | 0 | 0.0 | 0 | 0 | 0.0 | 16.89 | -1.63 | 0.0 | 56.72 | 65.32 | 0.0 | 0.11 | 10.0 | 0.0 | 19.75 | 0.0 | 0.0 | 17.48 | 0.0 | 0.0 | 5.36 | 0.0 | 0.0 | 63.39 | 3.31 | 0.0 | 86.22 | 2.41 | 0.0 | -8.52 | -26.04 | 0.0 | 54.87 | 0.49 | 0.0 | 0.00 | 0 | 0.0 |
