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) | 56.4 | -41.07 | 43.7 | 26.63 | 0 | 0 | 0 | 0 | 146.21 | -48.19 | 14.73 | -42.19 | 28.43 | 18.95 | 19.44 | 129.58 | 0 | 0 | 0.52 | 6.12 | 0 | 0 | 5.36 | -2.72 | 14.34 | 0.0 | 10.26 | 15.28 | 0.07 | 0.0 | 37.77 | 0.16 | 48.1 | 3.02 | 2.42 | -50.31 | 40.19 | -5.61 | 0.04 | 19.27 |
| 2022 (9) | 95.7 | 41.13 | 34.51 | 336.28 | 2.1 | 20900.0 | 0 | 0 | 282.18 | -21.71 | 25.48 | -35.25 | 23.9 | -51.95 | 8.47 | -38.62 | 0 | 0 | 0.49 | 0.0 | 3.38 | 69.0 | 5.51 | -1.08 | 14.34 | -0.97 | 8.9 | 205.84 | 0.07 | 0.0 | 37.71 | -12.59 | 46.69 | 1.24 | 4.87 | -67.07 | 42.58 | -26.5 | 0.03 | 70.97 |
| 2021 (8) | 67.81 | 179.17 | 7.91 | -46.84 | 0.01 | -50.0 | 0 | 0 | 360.44 | 137.76 | 39.35 | 626.01 | 49.74 | 79.96 | 13.80 | -24.31 | 0 | 0 | 0.49 | 2.08 | 2.0 | -59.18 | 5.57 | -8.99 | 14.48 | 15.1 | 2.91 | 24.36 | 0.07 | -96.24 | 43.14 | 567.8 | 46.12 | 332.24 | 14.79 | 3261.36 | 57.93 | 739.57 | 0.02 | -62.73 |
| 2020 (7) | 24.29 | 9.56 | 14.88 | -1.98 | 0.02 | 0.0 | 0 | 0 | 151.6 | 34.66 | 5.42 | 117.67 | 27.64 | 55.89 | 18.23 | 15.77 | 0 | 0 | 0.48 | -12.73 | 4.9 | 61.18 | 6.12 | -4.23 | 12.58 | 7.34 | 2.34 | 10.9 | 1.86 | 48.8 | 6.46 | 103.79 | 10.67 | 63.15 | 0.44 | 0 | 6.9 | 426.72 | 0.05 | -11.36 |
| 2019 (6) | 22.17 | 28.37 | 15.18 | 15.79 | 0.02 | 0.0 | 0 | 0 | 112.58 | -2.41 | 2.49 | -29.86 | 17.73 | -9.68 | 15.75 | -7.45 | 0 | 0 | 0.55 | 12.24 | 3.04 | 47.57 | 6.39 | -2.59 | 11.72 | -0.93 | 2.11 | 19.89 | 1.25 | -9.42 | 3.17 | -12.91 | 6.54 | -3.4 | -1.86 | 0 | 1.31 | -45.19 | 0.06 | -10.62 |
| 2018 (5) | 17.27 | 15.75 | 13.11 | 22.87 | 0.02 | -99.33 | 0 | 0 | 115.36 | 9.48 | 3.55 | 47.92 | 19.63 | 11.03 | 17.02 | 1.41 | 0 | 0 | 0.49 | -26.87 | 2.06 | 0 | 6.56 | 4.13 | 11.83 | -0.25 | 1.76 | 15.79 | 1.38 | 430.77 | 3.64 | 46.77 | 6.77 | 59.29 | -1.25 | 0 | 2.39 | 117.27 | 0.06 | 32.71 |
| 2017 (4) | 14.92 | 2.97 | 10.67 | 88.18 | 2.97 | 212.63 | 0 | 0 | 105.37 | 8.14 | 2.4 | 84.62 | 17.68 | 6.38 | 16.78 | -1.63 | 0 | 0 | 0.67 | 9.84 | 0 | 0 | 6.3 | -4.4 | 11.86 | -0.75 | 1.52 | 9.35 | 0.26 | 271.43 | 2.48 | 77.14 | 4.25 | 48.6 | -1.38 | 0 | 1.1 | -3.51 | 0.05 | -10.62 |
| 2016 (3) | 14.49 | -13.08 | 5.67 | 388.79 | 0.95 | 9400.0 | 0 | 0 | 97.44 | 0.07 | 1.3 | -55.78 | 16.62 | 12.98 | 17.06 | 12.9 | 0 | 0 | 0.61 | 0.0 | 2.91 | -26.14 | 6.59 | -8.47 | 11.95 | 3.02 | 1.39 | 25.23 | 0.07 | 0.0 | 1.4 | -48.53 | 2.86 | -26.85 | -0.26 | 0 | 1.14 | -69.27 | 0.05 | 7.12 |
| 2015 (2) | 16.67 | 55.65 | 1.16 | -52.65 | 0.01 | -98.89 | 0 | 0 | 97.37 | 0.07 | 2.94 | 47.0 | 14.71 | -12.02 | 15.11 | -12.08 | 0 | 0 | 0.61 | 1.67 | 3.94 | 93.14 | 7.2 | 120.18 | 11.6 | 17.89 | 1.11 | 20.65 | 0.07 | 0.0 | 2.72 | 46.24 | 3.91 | 37.19 | 0.99 | -13.91 | 3.71 | 23.26 | 0.05 | 170.44 |
| 2014 (1) | 10.71 | 46.51 | 2.45 | -64.75 | 0.9 | 592.31 | 0 | 0 | 97.3 | 16.89 | 2.0 | 92.31 | 16.72 | 14.44 | 17.18 | -2.09 | 0 | 0 | 0.6 | 1.69 | 2.04 | 343.48 | 3.27 | -1.8 | 9.84 | 23.93 | 0.92 | 13.58 | 0.07 | -50.0 | 1.86 | 75.47 | 2.85 | 41.79 | 1.15 | 2775.0 | 3.01 | 173.64 | 0.02 | -4.36 |
| 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) | 57.38 | 22.27 | -13.92 | 60.42 | 15.61 | 48.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | 76.25 | 11.56 | 99.24 | 3.14 | -19.28 | -43.12 | 49.06 | -4.44 | 88.19 | 21.21 | -20.13 | 20.67 | 0 | 0 | 0 | 0.52 | 0.0 | 0.0 | 0 | 0 | -100.0 | 5.37 | -1.1 | -0.92 | 14.34 | 0.0 | 0.0 | 11.35 | 6.07 | 10.62 | 0.07 | 0.0 | 0.0 | 37.42 | -4.15 | 5.26 | 48.84 | -1.95 | 6.45 | 8.53 | -20.87 | 68.24 | 45.95 | -7.77 | 13.12 | 0.04 | 7.65 | 16.67 |
| 24Q2 (19) | 46.93 | -19.21 | -40.66 | 52.26 | 11.22 | 9.15 | 0 | 0 | -100.0 | 0 | 0 | 0 | 68.35 | 46.77 | 100.09 | 3.89 | 50.78 | -25.05 | 51.34 | 52.48 | 140.81 | 26.56 | 25.51 | 109.92 | 0 | 0 | 0 | 0.52 | 0.0 | -1.89 | 0 | 0 | -100.0 | 5.43 | -0.55 | 0.0 | 14.34 | 0.0 | 0.0 | 10.7 | 4.29 | 13.11 | 0.07 | 0.0 | 0.0 | 39.04 | 9.79 | 1.96 | 49.81 | 8.57 | 4.16 | 10.78 | 103.4 | 516.0 | 49.82 | 21.93 | 24.43 | 0.04 | -7.58 | 13.89 |
| 24Q1 (18) | 58.09 | 3.0 | -29.78 | 46.99 | 7.53 | 10.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 46.57 | 16.11 | 38.31 | 2.58 | 67.53 | 4.03 | 33.67 | 18.43 | 59.88 | 21.16 | 8.83 | 115.44 | 0 | 0 | 0 | 0.52 | 0.0 | 18.18 | 0 | 0 | -100.0 | 5.46 | 1.87 | 0.0 | 14.34 | 0.0 | 0.0 | 10.26 | 0.0 | 15.28 | 0.07 | 0.0 | 0.0 | 35.56 | -5.85 | 6.47 | 45.88 | -4.62 | 8.26 | 5.3 | 119.01 | 12.53 | 40.86 | 1.67 | 7.22 | 0.04 | 11.37 | 20.14 |
| 23Q4 (17) | 56.4 | -15.39 | -41.07 | 43.7 | 7.56 | 26.63 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 40.11 | 4.81 | -4.95 | 1.54 | -72.1 | 32.76 | 28.43 | 9.05 | 18.95 | 19.44 | 10.61 | 129.58 | 0 | 0 | 0 | 0.52 | 0.0 | 6.12 | 0 | -100.0 | -100.0 | 5.36 | -1.11 | -2.72 | 14.34 | 0.0 | 0.0 | 10.26 | 0.0 | 15.28 | 0.07 | 0.0 | 0.0 | 37.77 | 6.24 | 0.16 | 48.1 | 4.84 | 3.02 | 2.42 | -52.27 | -50.31 | 40.19 | -1.06 | -5.61 | 0.04 | 5.3 | 19.27 |
| 23Q3 (16) | 66.66 | -15.71 | -26.53 | 40.63 | -15.14 | 64.96 | 1.1 | -31.25 | 10900.0 | 0 | 0 | 0 | 38.27 | 12.03 | -34.56 | 5.52 | 6.36 | 28.07 | 26.07 | 22.28 | -22.78 | 17.58 | 38.94 | 82.83 | 0 | 0 | 0 | 0.52 | -1.89 | 10.64 | 2.8 | -15.92 | -49.09 | 5.42 | -0.18 | -2.17 | 14.34 | 0.0 | 0.0 | 10.26 | 8.46 | 49.78 | 0.07 | 0.0 | 0.0 | 35.55 | -7.16 | -22.12 | 45.88 | -4.06 | -12.73 | 5.07 | 189.71 | -5.76 | 40.62 | 1.45 | -20.4 | 0.04 | 5.08 | 38.19 |
| 23Q2 (15) | 79.08 | -4.4 | -6.93 | 47.88 | 12.16 | 240.78 | 1.6 | 0.0 | 15900.0 | 0 | 0 | 0 | 34.16 | 1.46 | -57.33 | 5.19 | 109.27 | -52.21 | 21.32 | 1.23 | -46.59 | 12.65 | 28.81 | 28.12 | 0 | 0 | 0 | 0.53 | 20.45 | -7.02 | 3.33 | -0.6 | 66.5 | 5.43 | -0.55 | -1.99 | 14.34 | 0.0 | 0.0 | 9.46 | 6.29 | 38.1 | 0.07 | 0.0 | 0.0 | 38.29 | 14.64 | -7.33 | 47.82 | 12.84 | -0.87 | 1.75 | -62.85 | -78.15 | 40.04 | 5.06 | -18.83 | 0.03 | -2.51 | 42.71 |
| 23Q1 (14) | 82.72 | -13.56 | -2.99 | 42.69 | 23.7 | 742.01 | 1.6 | -23.81 | 15900.0 | 0 | 0 | 0 | 33.67 | -20.21 | -66.81 | 2.48 | 113.79 | -72.9 | 21.06 | -11.88 | -56.53 | 9.82 | 15.97 | -18.31 | 0 | 0 | 0 | 0.44 | -10.2 | -13.73 | 3.35 | -0.89 | 67.5 | 5.46 | -0.91 | -1.8 | 14.34 | 0.0 | 0.0 | 8.9 | 0.0 | 205.84 | 0.07 | 0.0 | 0.0 | 33.4 | -11.43 | -36.85 | 42.38 | -9.23 | -24.15 | 4.71 | -3.29 | -73.33 | 38.11 | -10.5 | -45.98 | 0.03 | 10.57 | 79.73 |
| 22Q4 (13) | 95.7 | 5.48 | 41.13 | 34.51 | 40.11 | 336.28 | 2.1 | 20900.0 | 20900.0 | 0 | 0 | 0 | 42.2 | -27.84 | -62.03 | 1.16 | -73.09 | -89.28 | 23.9 | -29.21 | -51.95 | 8.47 | -11.91 | -38.63 | 0 | 0 | 0 | 0.49 | 4.26 | 0.0 | 3.38 | -38.55 | 69.0 | 5.51 | -0.54 | -1.08 | 14.34 | 0.0 | -0.97 | 8.9 | 29.93 | 205.84 | 0.07 | 0.0 | 0.0 | 37.71 | -17.39 | -12.59 | 46.69 | -11.19 | 1.24 | 4.87 | -9.48 | -67.07 | 42.58 | -16.56 | -26.5 | 0.03 | 22.0 | 70.97 |
| 22Q3 (12) | 90.73 | 6.78 | 69.34 | 24.63 | 75.3 | 314.65 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 58.48 | -26.95 | -47.61 | 4.31 | -60.31 | -44.81 | 33.76 | -15.43 | -34.05 | 9.62 | -2.63 | -44.03 | 0 | 0 | 0 | 0.47 | -17.54 | 9.3 | 5.5 | 175.0 | 54900.0 | 5.54 | 0.0 | -1.07 | 14.34 | 0.0 | -0.97 | 6.85 | 0.0 | 135.4 | 0.07 | 0.0 | 0.0 | 45.65 | 10.48 | 40.85 | 52.57 | 8.98 | 48.54 | 5.38 | -32.83 | -57.27 | 51.03 | 3.45 | 13.4 | 0.03 | 8.52 | 14.66 |
| 22Q2 (11) | 84.97 | -0.35 | 155.47 | 14.05 | 177.12 | -11.86 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 80.06 | -21.08 | 1.66 | 10.86 | 18.69 | -35.55 | 39.92 | -17.61 | -6.47 | 9.87 | -17.87 | -47.88 | 0 | 0 | 0 | 0.57 | 11.76 | 18.75 | 2.0 | 0.0 | -1.96 | 5.54 | -0.36 | -1.6 | 14.34 | 0.0 | 6.46 | 6.85 | 135.4 | 192.74 | 0.07 | 0.0 | -96.24 | 41.32 | -21.88 | 51.02 | 48.24 | -13.66 | 52.85 | 8.01 | -54.64 | -59.5 | 49.33 | -30.08 | 4.65 | 0.02 | 22.78 | 2.4 |
| 22Q1 (10) | 85.27 | 25.75 | 215.7 | 5.07 | -35.9 | -62.91 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 101.44 | -8.72 | 72.17 | 9.15 | -15.43 | 136.43 | 48.45 | -2.59 | 52.02 | 12.02 | -12.87 | -30.14 | 0 | 0 | 0 | 0.51 | 4.08 | 10.87 | 2.0 | 0.0 | -59.02 | 5.56 | -0.18 | -8.85 | 14.34 | -0.97 | 12.74 | 2.91 | 0.0 | 24.36 | 0.07 | 0.0 | -96.24 | 52.89 | 22.6 | 411.51 | 55.87 | 21.14 | 284.25 | 17.66 | 19.41 | 957.49 | 70.55 | 21.78 | 487.43 | 0.02 | 5.17 | -54.33 |
| 21Q4 (9) | 67.81 | 26.56 | 179.17 | 7.91 | 33.16 | -46.84 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 111.13 | -0.45 | 128.29 | 10.82 | 38.54 | 472.49 | 49.74 | -2.83 | 79.96 | 13.80 | -19.67 | -24.31 | 0 | 0 | 0 | 0.49 | 13.95 | 2.08 | 2.0 | 19900.0 | -59.18 | 5.57 | -0.54 | -8.99 | 14.48 | 0.0 | 15.1 | 2.91 | 0.0 | 24.36 | 0.07 | 0.0 | -96.24 | 43.14 | 33.11 | 567.8 | 46.12 | 30.32 | 332.24 | 14.79 | 17.47 | 3261.36 | 57.93 | 28.73 | 739.57 | 0.02 | -18.18 | -62.73 |
| 21Q3 (8) | 53.58 | 61.09 | 111.28 | 5.94 | -62.74 | -65.62 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 111.63 | 41.75 | 186.75 | 7.81 | -53.65 | 379.14 | 51.19 | 19.94 | 136.12 | 17.18 | -9.32 | 5.04 | 0 | 0 | 0 | 0.43 | -10.42 | -8.51 | 0.01 | -99.51 | -99.67 | 5.6 | -0.53 | -9.53 | 14.48 | 7.5 | 23.55 | 2.91 | 24.36 | 24.36 | 0.07 | -96.24 | -96.24 | 32.41 | 18.46 | 643.35 | 35.39 | 12.14 | 313.43 | 12.59 | -36.35 | 723.27 | 45.0 | -4.54 | 1823.08 | 0.02 | -3.08 | -59.08 |
| 21Q2 (7) | 33.26 | 23.14 | 46.2 | 15.94 | 16.61 | 2.31 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 78.75 | 33.66 | 103.86 | 16.85 | 335.4 | 902.98 | 42.68 | 33.92 | 109.73 | 18.95 | 10.07 | 0 | 0 | 0 | 0 | 0.48 | 4.35 | 0.0 | 2.04 | -58.2 | -32.67 | 5.63 | -7.7 | -9.78 | 13.47 | 5.9 | 14.93 | 2.34 | 0.0 | 0 | 1.86 | 0.0 | 0 | 27.36 | 164.6 | 0 | 31.56 | 117.06 | 355.41 | 19.78 | 1084.43 | 832.59 | 47.14 | 292.51 | 1845.93 | 0.02 | -45.24 | -59.05 |
| 21Q1 (6) | 27.01 | 11.2 | 21.56 | 13.67 | -8.13 | -9.95 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 58.92 | 21.04 | 132.33 | 3.87 | 104.76 | 1659.09 | 31.87 | 15.3 | 89.25 | 17.21 | -5.59 | 0 | 0 | 0 | 0 | 0.46 | -4.17 | -6.12 | 4.88 | -0.41 | 61.06 | 6.1 | -0.33 | -3.63 | 12.72 | 1.11 | 8.53 | 2.34 | 0.0 | 10.9 | 1.86 | 0.0 | 48.8 | 10.34 | 60.06 | 205.01 | 14.54 | 36.27 | 115.41 | 1.67 | 279.55 | 170.76 | 12.01 | 74.06 | 1066.02 | 0.04 | -14.17 | -22.46 |
| 20Q4 (5) | 24.29 | -4.22 | 9.56 | 14.88 | -13.89 | -1.98 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 48.68 | 25.04 | 64.24 | 1.89 | 15.95 | 256.6 | 27.64 | 27.49 | 55.89 | 18.23 | 11.48 | 0 | 0 | 0 | 0 | 0.48 | 2.13 | -12.73 | 4.9 | 61.72 | 61.18 | 6.12 | -1.13 | -4.23 | 12.58 | 7.34 | 7.34 | 2.34 | 0.0 | 10.9 | 1.86 | 0.0 | 48.8 | 6.46 | 48.17 | 103.79 | 10.67 | 24.65 | 63.15 | 0.44 | 121.78 | 123.66 | 6.9 | 194.87 | 426.72 | 0.05 | -10.16 | -11.36 |
| 20Q3 (4) | 25.36 | 11.47 | 0.0 | 17.28 | 10.91 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 38.93 | 0.78 | 0.0 | 1.63 | -2.98 | 0.0 | 21.68 | 6.54 | 0.0 | 16.35 | 0 | 0.0 | 0 | 0 | 0.0 | 0.47 | -2.08 | 0.0 | 3.03 | 0.0 | 0.0 | 6.19 | -0.8 | 0.0 | 11.72 | 0.0 | 0.0 | 2.34 | 0 | 0.0 | 1.86 | 0 | 0.0 | 4.36 | 0 | 0.0 | 8.56 | 23.52 | 0.0 | -2.02 | 25.19 | 0.0 | 2.34 | 186.67 | 0.0 | 0.06 | -3.02 | 0.0 |
