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) | 16.83 | -12.07 | 3.86 | 2.39 | 3.02 | -6.21 | 0.99 | 83.33 | 58.42 | -1.8 | -2.73 | 0 | 4.65 | -5.49 | 7.96 | -3.76 | 4.42 | -1.12 | 12.45 | -8.92 | 38.03 | 63.71 | 0.15 | -40.0 | 30.02 | -36.95 | 3.13 | 0.0 | 3.47 | 0.0 | -2.75 | 0 | 3.85 | 0 | -1.01 | 0 | -3.76 | 0 | 0.22 | 64.1 |
| 2022 (9) | 19.14 | 8.63 | 3.77 | 305.38 | 3.22 | -69.82 | 0.54 | 80.0 | 59.49 | 7.93 | -16.55 | 0 | 4.92 | -13.99 | 8.27 | -20.3 | 4.47 | 17.32 | 13.67 | -43.25 | 23.23 | 601.81 | 0.25 | -93.84 | 47.61 | -10.0 | 3.13 | 30.96 | 3.47 | 17.23 | -17.58 | 0 | -10.98 | 0 | -1.44 | 0 | -19.02 | 0 | 0.13 | 111.86 |
| 2021 (8) | 17.62 | -5.06 | 0.93 | 50.0 | 10.67 | 266.67 | 0.3 | 0.0 | 55.12 | 16.58 | 7.45 | 42.99 | 5.72 | 20.68 | 10.38 | 3.51 | 3.81 | 9.8 | 24.09 | -1.39 | 3.31 | -48.12 | 4.06 | -13.06 | 52.9 | -4.99 | 2.39 | 29.19 | 2.96 | 29.82 | 7.5 | 31.35 | 12.85 | 30.59 | -3.47 | 0 | 4.03 | 46.55 | 0.06 | -10.16 |
| 2020 (7) | 18.56 | 1.42 | 0.62 | -73.95 | 2.91 | 327.94 | 0.3 | -76.92 | 47.28 | 51.1 | 5.21 | 33.25 | 4.74 | 13.94 | 10.03 | -24.59 | 3.47 | 26.64 | 24.43 | -0.65 | 6.38 | 88.76 | 4.67 | -4.89 | 55.68 | 0.0 | 1.85 | 25.85 | 2.28 | 24.59 | 5.71 | -14.78 | 9.84 | -1.6 | -2.96 | 0 | 2.75 | -37.78 | 0.07 | 403.84 |
| 2019 (6) | 18.3 | -49.41 | 2.38 | -22.48 | 0.68 | 183.33 | 1.3 | 0 | 31.29 | -83.79 | 3.91 | -63.49 | 4.16 | -42.14 | 13.29 | 256.97 | 2.74 | -82.46 | 24.59 | 13.79 | 3.38 | -88.06 | 4.91 | -87.57 | 55.68 | 0.0 | 1.47 | 267.5 | 1.83 | 369.23 | 6.7 | -39.26 | 10.0 | -15.47 | -2.28 | 0 | 4.42 | -51.96 | 0.01 | -93.09 |
| 2018 (5) | 36.17 | -24.01 | 3.07 | -22.47 | 0.24 | -42.86 | 0 | 0 | 193.05 | 35.85 | 10.71 | -57.65 | 7.19 | 77.97 | 3.72 | 31.01 | 15.62 | 585.09 | 21.61 | 35916.67 | 28.31 | 73.57 | 39.5 | 8.76 | 55.68 | -20.0 | 0.4 | 29.03 | 0.39 | 0 | 11.03 | 1048.96 | 11.83 | 838.89 | -1.83 | 0 | 9.2 | 1514.04 | 0.20 | 37.01 |
| 2017 (4) | 47.6 | 36.74 | 3.96 | 34.24 | 0.42 | -93.0 | 0 | 0 | 142.11 | 34.92 | 25.29 | 945.04 | 4.04 | -23.19 | 2.84 | -43.07 | 2.28 | 16.33 | 0.06 | -99.01 | 16.31 | 1712.22 | 36.32 | 3763.83 | 69.6 | 0.0 | 0.31 | 0.0 | 0 | 0 | 0.96 | 0 | 1.26 | 0 | -0.39 | 0 | 0.57 | 0 | 0.15 | 506.96 |
| 2016 (3) | 34.81 | -4.53 | 2.95 | -84.83 | 6.0 | 5.45 | 4.5 | 0 | 105.33 | -7.47 | 2.42 | 0 | 5.26 | -20.06 | 4.99 | -13.61 | 1.96 | -14.78 | 6.05 | -92.29 | 0.9 | -98.37 | 0.94 | -6.0 | 69.6 | 0.0 | 0.31 | 0.0 | 0 | 0 | -20.79 | 0 | -20.48 | 0 | -0.07 | 0 | -20.86 | 0 | 0.02 | -71.14 |
| 2015 (2) | 36.46 | -14.65 | 19.44 | -11.31 | 5.69 | 50.13 | 0 | 0 | 113.83 | -11.16 | -21.57 | 0 | 6.58 | -27.45 | 5.78 | -18.34 | 2.3 | -63.08 | 78.44 | -1.74 | 55.13 | 11.4 | 1.0 | 14.94 | 69.6 | 0.0 | 0.31 | 0.0 | 25.87 | 0.0 | -48.38 | 0 | -22.21 | 0 | 0.93 | -25.6 | -47.45 | 0 | 0.08 | -1.63 |
| 2014 (1) | 42.72 | 43.55 | 21.92 | -0.95 | 3.79 | 1.61 | 0 | 0 | 128.13 | 9.34 | -35.9 | 0 | 9.07 | -17.02 | 7.08 | -24.11 | 6.23 | -22.42 | 79.83 | 1.17 | 49.49 | 27.58 | 0.87 | -6.45 | 69.6 | 0.0 | 0.31 | 0 | 25.87 | 0 | -26.63 | 0 | -0.46 | 0 | 1.25 | 52.44 | -25.38 | 0 | 0.08 | 53.12 |
| 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) | 21.73 | 35.56 | 34.22 | 5.54 | 1482.86 | 0.0 | 11.26 | 201.07 | 532.58 | 1.19 | 20.2 | 142.86 | 13.92 | -2.38 | -6.51 | 0.61 | -51.97 | 365.22 | 4.02 | 1.52 | -8.84 | 6.96 | 3.22 | -7.46 | 4.0 | -4.53 | -8.26 | 14.03 | 0.57 | -9.77 | 38.67 | -10.22 | 13.87 | 0.09 | -10.0 | -81.63 | 30.02 | 0.0 | 0.0 | 3.13 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | -0.81 | 42.96 | -197.59 | 5.79 | 11.78 | -22.07 | -0.66 | -29.41 | -11.86 | -1.47 | 23.83 | -712.5 | 0.28 | 31.64 | 72.67 |
| 24Q2 (19) | 16.03 | 2.49 | 0.06 | 0.35 | -84.78 | -92.91 | 3.74 | 12.31 | 63.32 | 0.99 | 0.0 | 102.04 | 14.26 | -0.63 | -0.49 | 1.27 | 1714.29 | 135.19 | 3.96 | 2.86 | -1.25 | 6.74 | 2.98 | -0.88 | 4.19 | -1.64 | -6.05 | 13.95 | 4.81 | -4.78 | 43.07 | 6.11 | 37.91 | 0.1 | -16.67 | -82.14 | 30.02 | 0.0 | -36.95 | 3.13 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | -1.42 | 47.01 | 91.4 | 5.18 | 32.14 | 152.22 | -0.51 | 1.92 | 57.85 | -1.93 | 39.69 | 89.11 | 0.21 | -3.91 | 27.5 |
| 24Q1 (18) | 15.64 | -7.07 | 26.54 | 2.3 | -40.41 | -48.66 | 3.33 | 10.26 | 12.5 | 0.99 | 0.0 | 102.04 | 14.35 | -5.9 | 2.94 | 0.07 | 101.97 | -86.54 | 3.85 | -17.2 | 0.26 | 6.55 | -17.78 | 0.82 | 4.26 | -3.62 | -8.78 | 13.31 | 6.91 | -5.74 | 40.59 | 6.73 | 63.27 | 0.12 | -20.0 | -79.66 | 30.02 | 0.0 | -36.95 | 3.13 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | -2.68 | 2.55 | 84.28 | 3.92 | 1.82 | 137.51 | -0.52 | 48.51 | 59.69 | -3.2 | 14.89 | 82.55 | 0.22 | 2.2 | 75.05 |
| 23Q4 (17) | 16.83 | 3.95 | -12.07 | 3.86 | -30.32 | 2.39 | 3.02 | 69.66 | -6.21 | 0.99 | 102.04 | 83.33 | 15.25 | 2.42 | -1.61 | -3.55 | -1443.48 | 79.89 | 4.65 | 5.44 | -5.49 | 7.96 | 5.89 | -3.74 | 4.42 | 1.38 | -1.12 | 12.45 | -19.94 | -8.92 | 38.03 | 11.98 | 63.71 | 0.15 | -69.39 | -40.0 | 30.02 | 0.0 | -36.95 | 3.13 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | -2.75 | -431.33 | 84.36 | 3.85 | -48.18 | 135.06 | -1.01 | -71.19 | 29.86 | -3.76 | -1666.67 | 80.23 | 0.22 | 33.56 | 64.1 |
| 23Q3 (16) | 16.19 | 1.06 | 1.44 | 5.54 | 12.15 | 67.37 | 1.78 | -22.27 | -55.83 | 0.49 | 0.0 | 96.0 | 14.89 | 3.91 | -2.04 | -0.23 | -142.59 | 23.33 | 4.41 | 9.98 | -2.43 | 7.52 | 10.56 | -1.67 | 4.36 | -2.24 | -1.58 | 15.55 | 6.14 | -38.54 | 33.96 | 8.74 | 74.33 | 0.49 | -12.5 | -87.59 | 30.02 | -36.95 | -36.95 | 3.13 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | 0.83 | 105.02 | 1285.71 | 7.43 | 174.9 | 13.78 | -0.59 | 51.24 | 40.4 | 0.24 | 101.35 | 122.64 | 0.16 | -2.8 | 159.74 |
| 23Q2 (15) | 16.02 | 29.61 | 6.02 | 4.94 | 10.27 | 83.64 | 2.29 | -22.64 | -79.42 | 0.49 | 0.0 | -10.91 | 14.33 | 2.8 | -1.24 | 0.54 | 3.85 | 12.5 | 4.01 | 4.43 | -5.65 | 6.80 | 4.75 | -7.14 | 4.46 | -4.5 | 8.52 | 14.65 | 3.75 | -39.74 | 31.23 | 25.62 | 345.51 | 0.56 | -5.08 | -85.89 | 47.61 | 0.0 | -10.0 | 3.13 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | -16.52 | 3.11 | -6708.0 | -9.92 | 5.07 | -244.82 | -1.21 | 6.2 | 45.5 | -17.73 | 3.33 | -800.0 | 0.17 | 31.93 | 185.53 |
| 23Q1 (14) | 12.36 | -35.42 | -6.65 | 4.48 | 18.83 | 303.6 | 2.96 | -8.07 | -73.64 | 0.49 | -9.26 | -10.91 | 13.94 | -10.06 | -2.38 | 0.52 | 102.95 | -43.48 | 3.84 | -21.95 | -21.79 | 6.49 | -21.5 | -24.69 | 4.67 | 4.47 | 21.61 | 14.12 | 3.29 | -40.22 | 24.86 | 7.02 | 612.32 | 0.59 | 136.0 | -85.36 | 47.61 | 0.0 | -10.0 | 3.13 | 0.0 | 30.96 | 3.47 | 0.0 | 17.23 | -17.05 | 3.01 | -1771.57 | -10.45 | 4.83 | -264.05 | -1.29 | 10.42 | 54.58 | -18.34 | 3.58 | -907.69 | 0.13 | -4.19 | 108.72 |
| 22Q4 (13) | 19.14 | 19.92 | 8.63 | 3.77 | 13.9 | 305.38 | 3.22 | -20.1 | -69.82 | 0.54 | 116.0 | 80.0 | 15.5 | 1.97 | 2.45 | -17.65 | -5783.33 | -1938.54 | 4.92 | 8.85 | -13.99 | 8.27 | 8.17 | -20.32 | 4.47 | 0.9 | 17.32 | 13.67 | -45.97 | -43.25 | 23.23 | 19.25 | 601.81 | 0.25 | -93.67 | -93.84 | 47.61 | 0.0 | -10.0 | 3.13 | 0.0 | 30.96 | 3.47 | 0.0 | 17.23 | -17.58 | -25014.29 | -334.4 | -10.98 | -268.15 | -185.45 | -1.44 | -45.45 | 58.5 | -19.02 | -1694.34 | -571.96 | 0.13 | 111.4 | 111.86 |
| 22Q3 (12) | 15.96 | 5.63 | -9.93 | 3.31 | 23.05 | 298.8 | 4.03 | -63.79 | 22.87 | 0.25 | -54.55 | -16.67 | 15.2 | 4.76 | 7.65 | -0.3 | -162.5 | -108.85 | 4.52 | 6.35 | -7.94 | 7.65 | 4.41 | -17.04 | 4.43 | 7.79 | 29.15 | 25.3 | 4.07 | 5.77 | 19.48 | 177.89 | 105.27 | 3.95 | -0.5 | -4.36 | 47.61 | -10.0 | -10.0 | 3.13 | 0.0 | 30.96 | 3.47 | 0.0 | 17.23 | -0.07 | -128.0 | -101.07 | 6.53 | -4.67 | -45.03 | -0.99 | 55.41 | 70.54 | -1.06 | 46.19 | -133.44 | 0.06 | 6.85 | -8.78 |
| 22Q2 (11) | 15.11 | 14.12 | -27.91 | 2.69 | 142.34 | -18.73 | 11.13 | -0.89 | 263.73 | 0.55 | 0.0 | 83.33 | 14.51 | 1.61 | 8.04 | 0.48 | -47.83 | -81.18 | 4.25 | -13.44 | -10.9 | 7.32 | -15.05 | -20.27 | 4.11 | 7.03 | 28.84 | 24.31 | 2.92 | 0.83 | 7.01 | 100.86 | -26.05 | 3.97 | -1.49 | -5.25 | 52.9 | 0.0 | -4.99 | 3.13 | 30.96 | 69.19 | 3.47 | 17.23 | 52.19 | 0.25 | -75.49 | -94.28 | 6.85 | 7.54 | -19.32 | -2.22 | 21.83 | 33.73 | -1.97 | -8.24 | -293.14 | 0.06 | -3.56 | -13.98 |
| 22Q1 (10) | 13.24 | -24.86 | -28.74 | 1.11 | 19.35 | -44.78 | 11.23 | 5.25 | 263.43 | 0.55 | 83.33 | 0 | 14.28 | -5.62 | 14.88 | 0.92 | -4.17 | 64.29 | 4.91 | -14.16 | 16.9 | 8.62 | -16.95 | 0.69 | 3.84 | 0.79 | 16.36 | 23.62 | -1.95 | -7.23 | 3.49 | 5.44 | -37.79 | 4.03 | -0.74 | -12.2 | 52.9 | 0.0 | -4.99 | 2.39 | 0.0 | 29.19 | 2.96 | 0.0 | 29.82 | 1.02 | -86.4 | -43.96 | 6.37 | -50.43 | 7.24 | -2.84 | 18.16 | 4.7 | -1.82 | -145.16 | -56.9 | 0.06 | -2.75 | -16.7 |
| 21Q4 (9) | 17.62 | -0.56 | -5.06 | 0.93 | 12.05 | 50.0 | 10.67 | 225.3 | 266.67 | 0.3 | 0.0 | 0.0 | 15.13 | 7.15 | 13.76 | 0.96 | -71.68 | -38.06 | 5.72 | 16.5 | 20.68 | 10.38 | 12.63 | 3.53 | 3.81 | 11.08 | 9.8 | 24.09 | 0.71 | -1.39 | 3.31 | -65.12 | -48.12 | 4.06 | -1.69 | -13.06 | 52.9 | 0.0 | -4.99 | 2.39 | 0.0 | 29.19 | 2.96 | 0.0 | 29.82 | 7.5 | 14.85 | 31.35 | 12.85 | 8.16 | 30.59 | -3.47 | -3.27 | -17.23 | 4.03 | 27.13 | 46.55 | 0.06 | -8.98 | -10.16 |
| 21Q3 (8) | 17.72 | -15.46 | 24.7 | 0.83 | -74.92 | -53.63 | 3.28 | 7.19 | 78.26 | 0.3 | 0.0 | -80.0 | 14.12 | 5.14 | 10.49 | 3.39 | 32.94 | 53.39 | 4.91 | 2.94 | 18.6 | 9.22 | 0.35 | -1.32 | 3.43 | 7.52 | 5.86 | 23.92 | -0.79 | -0.58 | 9.49 | 0.11 | 115.68 | 4.13 | -1.43 | -12.13 | 52.9 | -4.99 | -4.99 | 2.39 | 29.19 | 29.19 | 2.96 | 29.82 | 29.82 | 6.53 | 49.43 | 64.48 | 11.88 | 39.93 | 46.85 | -3.36 | -0.3 | -23.08 | 3.17 | 210.78 | 155.65 | 0.07 | 0.76 | -4.47 |
| 21Q2 (7) | 20.96 | 12.81 | -0.62 | 3.31 | 64.68 | 175.83 | 3.06 | -0.97 | 222.11 | 0.3 | 0 | 0 | 13.43 | 8.05 | 27.3 | 2.55 | 355.36 | 183.33 | 4.77 | 13.57 | 71.58 | 9.18 | 7.27 | 0 | 3.19 | -3.33 | 10.38 | 24.11 | -5.3 | 1.17 | 9.48 | 68.98 | 142.46 | 4.19 | -8.71 | -9.11 | 55.68 | 0.0 | 0.0 | 1.85 | 0.0 | 0 | 2.28 | 0.0 | 0 | 4.37 | 140.11 | 0 | 8.49 | 42.93 | 44.39 | -3.35 | -12.42 | -30.35 | 1.02 | 187.93 | 139.69 | 0.07 | -6.61 | -7.04 |
| 21Q1 (6) | 18.58 | 0.11 | 22.0 | 2.01 | 224.19 | 1910.0 | 3.09 | 6.19 | 232.26 | 0 | -100.0 | 0 | 12.43 | -6.54 | 16.71 | 0.56 | -63.87 | 1.82 | 4.2 | -11.39 | 50.54 | 8.56 | -14.61 | 0 | 3.3 | -4.9 | 21.32 | 25.46 | 4.22 | 1.84 | 5.61 | -12.07 | 90.17 | 4.59 | -1.71 | -5.56 | 55.68 | 0.0 | 0.0 | 1.85 | 0.0 | 0 | 2.28 | 0.0 | 0 | 1.82 | -68.13 | 0 | 5.94 | -39.63 | -43.7 | -2.98 | -0.68 | -34.84 | -1.16 | -142.18 | 47.51 | 0.07 | 4.89 | 41.89 |
| 20Q4 (5) | 18.56 | 30.61 | 1.42 | 0.62 | -65.36 | -73.95 | 2.91 | 58.15 | 327.94 | 0.3 | -80.0 | -76.92 | 13.3 | 4.07 | 28.5 | 1.55 | -29.86 | -57.65 | 4.74 | 14.49 | 13.94 | 10.03 | 7.35 | 0 | 3.47 | 7.1 | 26.64 | 24.43 | 1.54 | -0.65 | 6.38 | 45.0 | 88.76 | 4.67 | -0.64 | -4.89 | 55.68 | 0.0 | 0.0 | 1.85 | 0.0 | 25.85 | 2.28 | 0.0 | 24.59 | 5.71 | 43.83 | -14.78 | 9.84 | 21.63 | -1.6 | -2.96 | -8.42 | -29.82 | 2.75 | 121.77 | -37.78 | 0.07 | -3.21 | 403.84 |
| 20Q3 (4) | 14.21 | -32.62 | 0.0 | 1.79 | 49.17 | 0.0 | 1.84 | 93.68 | 0.0 | 1.5 | 0 | 0.0 | 12.78 | 21.14 | 0.0 | 2.21 | 145.56 | 0.0 | 4.14 | 48.92 | 0.0 | 9.34 | 0 | 0.0 | 3.24 | 12.11 | 0.0 | 24.06 | 0.97 | 0.0 | 4.4 | 12.53 | 0.0 | 4.7 | 1.95 | 0.0 | 55.68 | 0.0 | 0.0 | 1.85 | 0 | 0.0 | 2.28 | 0 | 0.0 | 3.97 | 0 | 0.0 | 8.09 | 37.59 | 0.0 | -2.73 | -6.23 | 0.0 | 1.24 | 148.25 | 0.0 | 0.07 | -1.96 | 0.0 |
