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) | 26.5 | 12.57 | 0 | 0 | 0 | 0 | 0 | 0 | 223.18 | 21.82 | 13.81 | 253.2 | 5.81 | 28.26 | 2.60 | 5.29 | 16.18 | -32.24 | 6.16 | -14.09 | 6.43 | 0 | 0.4 | -2.44 | 8.45 | 9.74 | 6.08 | 7.04 | 1.05 | -8.7 | 13.94 | 241.67 | 21.07 | 93.13 | -1.28 | 0 | 12.66 | 317.82 | 0.08 | -31.41 |
| 2022 (9) | 23.54 | 19.49 | 7.76 | 43.97 | 0 | 0 | 0 | 0 | 183.21 | 6.54 | 3.91 | 0 | 4.53 | 5.59 | 2.47 | -0.88 | 23.88 | 29.22 | 7.17 | -1.24 | 0 | 0 | 0.41 | 32.26 | 7.7 | 0.0 | 5.68 | -15.22 | 1.15 | 0.0 | 4.08 | 0 | 10.91 | 59.74 | -1.05 | 0 | 3.03 | 0 | 0.12 | -28.38 |
| 2021 (8) | 19.7 | 3.2 | 5.39 | 169.5 | 0 | 0 | 0 | 0 | 171.97 | 12.89 | -1.05 | 0 | 4.29 | 59.48 | 2.49 | 41.28 | 18.48 | 18.08 | 7.26 | 1.11 | 0 | 0 | 0.31 | -26.19 | 7.7 | 0.0 | 6.7 | 5.18 | 1.15 | -19.58 | -1.02 | 0 | 6.83 | -38.58 | -1.27 | 0 | -2.29 | 0 | 0.16 | 7.59 |
| 2020 (7) | 19.09 | 11.44 | 2.0 | 0 | 0 | 0 | 0 | 0 | 152.34 | -6.15 | 3.48 | -1.97 | 2.69 | 33.83 | 1.77 | 42.6 | 15.65 | 14.15 | 7.18 | 0 | 0 | 0 | 0.42 | 7.69 | 7.7 | 0.0 | 6.37 | 5.99 | 1.43 | 62.5 | 3.32 | -6.74 | 11.12 | 6.41 | -1.15 | 0 | 2.17 | 1.88 | 0.15 | -32.6 |
| 2019 (6) | 17.13 | -2.56 | 0 | 0 | 0 | 0 | 0 | 0 | 162.32 | -0.33 | 3.55 | 2.9 | 2.01 | -35.78 | 1.24 | -35.57 | 13.71 | 6.78 | 0 | 0 | 0 | 0 | 0.39 | -18.75 | 7.7 | 0.0 | 6.01 | 6.0 | 0.88 | 39.68 | 3.56 | 4.4 | 10.45 | 7.62 | -1.43 | 0 | 2.13 | -15.81 | 0.22 | -17.49 |
| 2018 (5) | 17.58 | -57.41 | 0 | 0 | 0 | 0 | 0 | 0 | 162.86 | 3.03 | 3.45 | -25.49 | 3.13 | 26.21 | 1.92 | 22.5 | 12.84 | 31.29 | 0.52 | -26.76 | 0 | 0 | 0.48 | -4.0 | 7.7 | 0.0 | 5.67 | 8.62 | 0.63 | 21.15 | 3.41 | -24.39 | 9.71 | -5.27 | -0.88 | 0 | 2.53 | -34.79 | 0.27 | 2.04 |
| 2017 (4) | 41.28 | 4.77 | 0 | 0 | 0 | 0 | 0 | 0 | 158.07 | -1.81 | 4.63 | 43.34 | 2.48 | 24.62 | 1.57 | 26.93 | 9.78 | -11.97 | 0.71 | -35.45 | 0 | 0 | 0.5 | -3.85 | 7.7 | 0.0 | 5.22 | 6.53 | 0.52 | 0 | 4.51 | 43.17 | 10.25 | 27.33 | -0.63 | 0 | 3.88 | 47.53 | 0.26 | -0.63 |
| 2016 (3) | 39.4 | 42.14 | 0 | 0 | 0 | 0 | 0 | 0 | 160.99 | -4.37 | 3.23 | 822.86 | 1.99 | 32.67 | 1.24 | 38.73 | 11.11 | -44.03 | 1.1 | -30.82 | 0 | 0 | 0.52 | -14.75 | 7.7 | 0.0 | 4.9 | 0.41 | 0 | 0 | 3.15 | 1650.0 | 8.05 | 58.78 | -0.52 | 0 | 2.63 | 415.69 | 0.27 | 3.69 |
| 2015 (2) | 27.72 | 8.37 | 0 | 0 | 0 | 0 | 0 | 0 | 168.35 | -0.48 | 0.35 | -95.02 | 1.5 | 2.04 | 0.89 | 2.54 | 19.85 | -18.28 | 1.59 | 29.27 | 0 | 0 | 0.61 | 408.33 | 7.7 | 0.0 | 4.88 | 16.47 | 0 | 0 | 0.18 | -97.4 | 5.07 | -54.41 | 0.33 | -37.74 | 0.51 | -93.15 | 0.26 | 28.98 |
| 2014 (1) | 25.58 | -26.6 | 0 | 0 | 0 | 0 | 0 | 0 | 169.17 | 13.68 | 7.03 | -31.08 | 1.47 | -21.81 | 0.87 | -31.22 | 24.29 | 56.41 | 1.23 | 13.89 | 0 | 0 | 0.12 | -14.29 | 7.7 | 3.08 | 4.19 | 26.97 | 0 | 0 | 6.92 | -22.77 | 11.12 | -10.39 | 0.53 | 130.43 | 7.45 | -18.93 | 0.20 | 25.93 |
| 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) | 23.7 | -22.27 | 1.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 57.53 | 7.33 | -1.24 | 3.63 | 3.71 | -3.97 | 4.12 | -16.6 | -20.31 | 1.85 | -16.33 | -21.88 | 15.7 | 10.88 | -12.63 | 6.28 | 0.96 | -11.05 | 6.53 | 0.62 | 2.03 | 0.42 | 0.0 | 5.0 | 8.45 | 0.0 | 0.0 | 7.47 | 0.0 | 22.86 | 1.28 | 0.0 | 21.9 | 10.23 | 55.0 | -9.31 | 18.98 | 23.65 | 3.1 | -0.76 | 20.0 | 26.21 | 9.47 | 67.61 | -7.61 | 0.09 | -3.85 | -9.95 |
| 24Q2 (19) | 30.49 | 20.56 | 18.32 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 53.6 | -5.17 | -0.41 | 3.5 | 12.9 | -3.05 | 4.94 | 4.0 | 64.12 | 2.21 | 4.1 | 55.09 | 14.16 | -3.67 | -22.54 | 6.22 | -0.32 | -9.99 | 6.49 | 0.46 | 1.88 | 0.42 | 5.0 | 2.44 | 8.45 | 0.0 | 0.0 | 7.47 | 22.86 | 22.86 | 1.28 | 21.9 | 21.9 | 6.6 | 39.53 | -12.0 | 15.35 | 29.54 | 4.92 | -0.95 | 9.52 | 32.62 | 5.65 | 53.53 | -7.22 | 0.09 | -6.26 | -12.24 |
| 24Q1 (18) | 25.29 | -4.57 | -20.42 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 56.52 | 2.74 | 0.75 | 3.1 | 15.67 | -17.11 | 4.75 | -18.24 | 51.76 | 2.12 | -18.4 | 30.65 | 14.7 | -9.15 | -26.28 | 6.24 | 1.3 | -12.85 | 6.46 | 0.47 | 2.05 | 0.4 | 0.0 | 0.0 | 8.45 | 0.0 | 9.74 | 6.08 | 0.0 | 7.04 | 1.05 | 0.0 | -8.7 | 4.73 | -66.07 | -4.25 | 11.85 | -43.76 | 0.68 | -1.05 | 17.97 | -6.06 | 3.68 | -70.93 | -6.84 | 0.10 | 21.1 | -16.72 |
| 23Q4 (17) | 26.5 | 13.69 | 12.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 55.01 | -5.56 | 9.78 | 2.68 | -29.1 | 30.1 | 5.81 | 12.38 | 28.26 | 2.60 | 9.91 | 5.29 | 16.18 | -9.96 | -32.24 | 6.16 | -12.75 | -14.09 | 6.43 | 0.47 | 0 | 0.4 | 0.0 | -2.44 | 8.45 | 0.0 | 9.74 | 6.08 | 0.0 | 7.04 | 1.05 | 0.0 | -8.7 | 13.94 | 23.58 | 241.67 | 21.07 | 14.45 | 93.13 | -1.28 | -24.27 | -21.9 | 12.66 | 23.51 | 317.82 | 0.08 | -17.49 | -31.41 |
| 23Q3 (16) | 23.31 | -9.55 | 9.39 | 1.5 | -66.67 | -86.36 | 0 | 0 | 0 | 0 | 0 | 0 | 58.25 | 8.23 | 14.08 | 3.78 | 4.71 | 33.1 | 5.17 | 71.76 | 62.58 | 2.37 | 66.1 | 36.67 | 17.97 | -1.7 | -30.88 | 7.06 | 2.17 | -3.81 | 6.4 | 0.47 | 0 | 0.4 | -2.44 | 5.26 | 8.45 | 0.0 | 9.74 | 6.08 | 0.0 | 7.04 | 1.05 | 0.0 | -8.7 | 11.28 | 50.4 | 513.04 | 18.41 | 25.84 | 112.34 | -1.03 | 26.95 | -19.77 | 10.25 | 68.31 | 945.92 | 0.10 | -6.3 | -28.82 |
| 23Q2 (15) | 25.77 | -18.91 | 84.6 | 4.5 | -40.0 | -51.25 | 0 | 0 | 0 | 0 | 0 | 0 | 53.82 | -4.06 | 52.77 | 3.61 | -3.48 | 261.88 | 3.01 | -3.83 | 25.94 | 1.43 | -12.3 | 1.48 | 18.28 | -8.32 | -29.91 | 6.91 | -3.49 | -5.6 | 6.37 | 0.63 | 0 | 0.41 | 2.5 | 10.81 | 8.45 | 9.74 | 9.74 | 6.08 | 7.04 | 7.04 | 1.05 | -8.7 | -8.7 | 7.5 | 51.82 | 850.0 | 14.63 | 24.3 | 150.94 | -1.41 | -42.42 | -46.88 | 6.09 | 54.18 | 410.71 | 0.10 | -11.03 | -28.08 |
| 23Q1 (14) | 31.78 | 35.0 | 87.71 | 7.5 | -3.35 | 2.46 | 0 | 0 | 0 | 0 | 0 | 0 | 56.1 | 11.95 | 19.85 | 3.74 | 81.55 | 204.07 | 3.13 | -30.91 | 23.72 | 1.63 | -34.24 | 10.28 | 19.94 | -16.5 | -8.78 | 7.16 | -0.14 | -3.76 | 6.33 | 0 | 0 | 0.4 | -2.44 | 8.11 | 7.7 | 0.0 | 0.0 | 5.68 | 0.0 | -15.22 | 1.15 | 0.0 | 0.0 | 4.94 | 21.08 | 1396.97 | 11.77 | 7.88 | 44.06 | -0.99 | 5.71 | -30.26 | 3.95 | 30.36 | 1018.6 | 0.11 | -0.27 | -22.44 |
| 22Q4 (13) | 23.54 | 10.46 | 19.49 | 7.76 | -29.45 | 43.97 | 0 | 0 | 0 | 0 | 0 | 0 | 50.11 | -1.86 | -0.58 | 2.06 | -27.46 | 167.53 | 4.53 | 42.45 | 5.59 | 2.47 | 42.68 | -0.88 | 23.88 | -8.15 | 29.22 | 7.17 | -2.32 | -1.24 | 0 | 0 | 0 | 0.41 | 7.89 | 32.26 | 7.7 | 0.0 | 0.0 | 5.68 | 0.0 | -15.22 | 1.15 | 0.0 | 0.0 | 4.08 | 121.74 | 500.0 | 10.91 | 25.84 | 59.74 | -1.05 | -22.09 | 17.32 | 3.03 | 209.18 | 232.31 | 0.12 | -14.38 | -28.38 |
| 22Q3 (12) | 21.31 | 52.65 | 35.82 | 11.0 | 19.18 | 47.26 | 0 | 0 | 0 | 0 | 0 | 0 | 51.06 | 44.93 | 35.62 | 2.84 | 227.35 | 360.55 | 3.18 | 33.05 | 47.91 | 1.73 | 23.33 | 32.87 | 26.0 | -0.31 | 54.49 | 7.34 | 0.27 | 6.07 | 0 | 0 | 0 | 0.38 | 2.7 | 15.15 | 7.7 | 0.0 | 0.0 | 5.68 | 0.0 | -15.22 | 1.15 | 0.0 | 0.0 | 1.84 | 284.0 | 201.1 | 8.67 | 48.71 | 44.02 | -0.86 | 10.42 | 38.57 | 0.98 | 150.0 | 130.43 | 0.13 | -5.32 | -21.77 |
| 22Q2 (11) | 13.96 | -17.54 | -5.16 | 9.23 | 26.09 | 117.18 | 0 | 0 | 0 | 0 | 0 | 0 | 35.23 | -24.74 | -4.08 | -2.23 | -281.3 | -6.19 | 2.39 | -5.53 | 86.72 | 1.41 | -4.7 | 88.57 | 26.08 | 19.3 | 65.59 | 7.32 | -1.61 | 5.02 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | 7.7 | 0.0 | 0.0 | 5.68 | -15.22 | -10.83 | 1.15 | 0.0 | -19.58 | -1.0 | -403.03 | -138.76 | 5.83 | -28.64 | -43.83 | -0.96 | -26.32 | 30.94 | -1.96 | -355.81 | -264.71 | 0.14 | -4.06 | -8.27 |
| 22Q1 (10) | 16.93 | -14.06 | 21.54 | 7.32 | 35.81 | 122.49 | 0 | 0 | 0 | 0 | 0 | 0 | 46.81 | -7.12 | -0.81 | 1.23 | 59.74 | -9.56 | 2.53 | -41.03 | 15.53 | 1.47 | -40.9 | 14.38 | 21.86 | 18.29 | 40.4 | 7.44 | 2.48 | 5.08 | 0 | 0 | 0 | 0.37 | 19.35 | -2.63 | 7.7 | 0.0 | 0.0 | 6.7 | 0.0 | 5.18 | 1.15 | 0.0 | -19.58 | 0.33 | 132.35 | -92.95 | 8.17 | 19.62 | -34.54 | -0.76 | 40.16 | 39.68 | -0.43 | 81.22 | -112.57 | 0.15 | -7.9 | -4.93 |
| 21Q4 (9) | 19.7 | 25.56 | 3.2 | 5.39 | -27.84 | 169.5 | 0 | 0 | 0 | 0 | 0 | 0 | 50.4 | 33.86 | 16.48 | 0.77 | 170.64 | -51.57 | 4.29 | 99.53 | 59.48 | 2.49 | 91.26 | 41.27 | 18.48 | 9.8 | 18.08 | 7.26 | 4.91 | 1.11 | 0 | 0 | 0 | 0.31 | -6.06 | -26.19 | 7.7 | 0.0 | 0.0 | 6.7 | 0.0 | 5.18 | 1.15 | 0.0 | -19.58 | -1.02 | 43.96 | -130.72 | 6.83 | 13.46 | -38.58 | -1.27 | 9.29 | -10.43 | -2.29 | 28.88 | -205.53 | 0.16 | -6.48 | 7.59 |
| 21Q3 (8) | 15.69 | 6.59 | -8.78 | 7.47 | 75.76 | 252.36 | 0 | 0 | 0 | 0 | 0 | 0 | 37.65 | 2.5 | -15.56 | -1.09 | 48.1 | -139.78 | 2.15 | 67.97 | -4.02 | 1.30 | 75.04 | -14.36 | 16.83 | 6.86 | 18.86 | 6.92 | -0.72 | -1.7 | 0 | 0 | 0 | 0.33 | -10.81 | -10.81 | 7.7 | 0.0 | 0.0 | 6.7 | 5.18 | 5.18 | 1.15 | -19.58 | -19.58 | -1.82 | -170.54 | -209.64 | 6.02 | -42.0 | -36.3 | -1.4 | -0.72 | 7.28 | -3.22 | -370.59 | -2246.67 | 0.17 | 11.02 | -5.55 |
| 21Q2 (7) | 14.72 | 5.67 | -8.74 | 4.25 | 29.18 | 53.99 | 0 | 0 | 0 | 0 | 0 | 0 | 36.73 | -22.17 | 5.42 | -2.1 | -254.41 | -423.08 | 1.28 | -41.55 | -29.28 | 0.75 | -42.2 | 0 | 15.75 | 1.16 | 36.01 | 6.97 | -1.55 | 0 | 0 | 0 | 0 | 0.37 | -2.63 | -2.63 | 7.7 | 0.0 | 0.0 | 6.37 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 2.58 | -44.87 | 338.89 | 10.38 | -16.83 | 54.46 | -1.39 | -10.32 | 20.57 | 1.19 | -65.2 | 142.05 | 0.16 | -0.58 | -18.43 |
| 21Q1 (6) | 13.93 | -27.03 | 6.5 | 3.29 | 64.5 | 7.87 | 0 | 0 | 0 | 0 | 0 | 0 | 47.19 | 9.06 | 59.26 | 1.36 | -14.47 | 191.28 | 2.19 | -18.59 | 73.81 | 1.29 | -27.0 | 0 | 15.57 | -0.51 | 22.99 | 7.08 | -1.39 | 0 | 0 | 0 | 0 | 0.38 | -9.52 | -2.56 | 7.7 | 0.0 | 0.0 | 6.37 | 0.0 | 5.99 | 1.43 | 0.0 | 62.5 | 4.68 | 40.96 | 154.35 | 12.48 | 12.23 | 42.96 | -1.26 | -9.57 | 19.23 | 3.42 | 57.6 | 1121.43 | 0.16 | 4.23 | -11.85 |
| 20Q4 (5) | 19.09 | 10.99 | 11.44 | 2.0 | -5.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43.27 | -2.96 | 13.84 | 1.59 | -41.97 | 183.93 | 2.69 | 20.09 | 33.83 | 1.77 | 15.94 | 0 | 15.65 | 10.52 | 14.15 | 7.18 | 1.99 | 0 | 0 | 0 | 0 | 0.42 | 13.51 | 7.69 | 7.7 | 0.0 | 0.0 | 6.37 | 0.0 | 5.99 | 1.43 | 0.0 | 62.5 | 3.32 | 100.0 | -6.74 | 11.12 | 17.67 | 6.41 | -1.15 | 23.84 | 19.58 | 2.17 | 1346.67 | 1.88 | 0.15 | -17.9 | -32.6 |
| 20Q3 (4) | 17.2 | 6.63 | 0.0 | 2.12 | -23.19 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 44.59 | 27.99 | 0.0 | 2.74 | 321.54 | 0.0 | 2.24 | 23.76 | 0.0 | 1.52 | 0 | 0.0 | 14.16 | 22.28 | 0.0 | 7.04 | 0 | 0.0 | 0 | 0 | 0.0 | 0.37 | -2.63 | 0.0 | 7.7 | 0.0 | 0.0 | 6.37 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 1.66 | 253.7 | 0.0 | 9.45 | 40.62 | 0.0 | -1.51 | 13.71 | 0.0 | 0.15 | 105.3 | 0.0 | 0.18 | -4.12 | 0.0 |
