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 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 25.71 | 59.99 | 23.03 | -4.48 | 5.77 | -21.07 | 0 | 0 | 368.32 | 4.01 | 3.32 | 28.68 | 68.49 | 16.32 | 18.60 | 11.83 | 59.66 | -3.51 | 2.38 | 100.0 | 92.6 | 5.06 | 25.14 | 0.88 | 50.99 | 0.0 | 14.68 | 1.66 | 2.95 | -15.23 | 3.56 | 31.85 | 21.2 | 2.81 | -0.66 | 0 | 2.9 | 0 | 0.06 | 81.79 |
| 2023 (9) | 16.07 | -41.71 | 24.11 | 4.92 | 7.31 | -19.85 | 0 | 0 | 354.11 | -5.34 | 2.58 | -39.44 | 58.88 | 25.92 | 16.63 | 33.02 | 61.83 | -20.72 | 1.19 | 260.61 | 88.14 | -1.76 | 24.92 | 0.28 | 50.99 | 0.0 | 14.44 | 3.51 | 3.48 | -38.41 | 2.7 | -44.79 | 20.62 | -15.84 | -2.95 | 0 | -0.25 | 0 | 0.04 | 32.96 |
| 2022 (8) | 27.57 | 38.82 | 22.98 | 42.82 | 9.12 | 149.86 | 0 | 0 | 374.09 | -14.51 | 4.26 | -45.59 | 46.76 | -16.59 | 12.50 | -2.44 | 77.99 | -3.48 | 0.33 | 1000.0 | 89.72 | 10.15 | 24.85 | -0.64 | 50.99 | 0.0 | 13.95 | 5.92 | 5.65 | 13.68 | 4.89 | -37.71 | 24.5 | -5.73 | -3.48 | 0 | 1.41 | -35.91 | 0.03 | 13.82 |
| 2021 (7) | 19.86 | -21.1 | 16.09 | 72.64 | 3.65 | 693.48 | 0 | 0 | 437.57 | 4.7 | 7.83 | -1.14 | 56.06 | 6.7 | 12.81 | 1.91 | 80.8 | 30.7 | 0.03 | 0 | 81.45 | -2.23 | 25.01 | -1.65 | 50.99 | 0.0 | 13.17 | 6.38 | 4.97 | 56.29 | 7.85 | -1.01 | 25.99 | 10.69 | -5.65 | 0 | 2.2 | -25.68 | 0.02 | 8.46 |
| 2020 (6) | 25.17 | 72.16 | 9.32 | -28.69 | 0.46 | -45.88 | 0 | 0 | 417.91 | 9.8 | 7.92 | 692.0 | 52.54 | 23.94 | 12.57 | 12.88 | 61.82 | -4.79 | 0 | 0 | 83.31 | -11.61 | 25.43 | -1.32 | 50.99 | 0.0 | 12.38 | 0.65 | 3.18 | 31.95 | 7.93 | 844.05 | 23.48 | 51.0 | -4.97 | 0 | 2.96 | 0 | 0.02 | -0.34 |
| 2019 (5) | 14.62 | -26.75 | 13.07 | -39.12 | 0.85 | -92.09 | 0 | 0 | 380.61 | -4.6 | 1.0 | -75.37 | 42.39 | -6.84 | 11.14 | -2.34 | 64.93 | 12.34 | 0 | 0 | 94.25 | 54.63 | 25.77 | -0.54 | 50.99 | 0.0 | 12.3 | 3.45 | 2.41 | 33.89 | 0.84 | -81.86 | 15.55 | -15.12 | -3.97 | 0 | -3.13 | 0 | 0.02 | 110.63 |
| 2018 (4) | 19.96 | 36.62 | 21.47 | 77.15 | 10.74 | -12.33 | 0 | 0 | 398.98 | 7.94 | 4.06 | -50.67 | 45.5 | 50.51 | 11.40 | 39.44 | 57.8 | -4.37 | 0 | 0 | 60.95 | 35.69 | 25.91 | 0.78 | 50.99 | 0.0 | 11.89 | 7.12 | 1.8 | 8.43 | 4.63 | -41.17 | 18.32 | -11.24 | -2.41 | 0 | 2.22 | -63.43 | 0.01 | 87.27 |
| 2017 (3) | 14.61 | -36.56 | 12.12 | -32.67 | 12.25 | 104.17 | 0 | 0 | 369.63 | 4.29 | 8.23 | 21.75 | 30.23 | 22.64 | 8.18 | 17.59 | 60.44 | -9.02 | 0 | 0 | 44.92 | -19.38 | 25.71 | -0.04 | 50.99 | 0.0 | 11.1 | 5.82 | 1.66 | 12.16 | 7.87 | 29.23 | 20.64 | 14.22 | -1.8 | 0 | 6.07 | 37.02 | 0.01 | 1253.28 |
| 2016 (2) | 23.03 | 21.02 | 18.0 | -21.16 | 6.0 | -62.59 | 0 | 0 | 354.43 | -1.5 | 6.76 | 0.75 | 24.65 | -0.32 | 6.95 | 1.19 | 66.43 | -1.13 | 0 | 0 | 55.72 | 9.11 | 25.72 | -1.57 | 50.99 | 0.0 | 10.49 | 5.43 | 1.48 | 0.0 | 6.09 | 12.99 | 18.07 | 7.43 | -1.66 | 0 | 4.43 | -13.14 | 0.00 | 0.18 |
| 2015 (1) | 19.03 | -17.83 | 22.83 | -16.98 | 16.04 | 220.8 | 0 | 0 | 359.81 | 0.1 | 6.71 | -4.96 | 24.73 | -20.51 | 6.87 | -20.59 | 67.19 | 17.96 | 0 | 0 | 51.07 | -9.82 | 26.13 | 5.66 | 50.99 | -0.8 | 9.95 | 6.99 | 1.48 | 0.0 | 5.39 | -17.71 | 16.82 | -2.94 | -0.29 | 0 | 5.1 | -25.55 | 0.00 | -89.38 |
| 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 25.71 | 22.9 | 59.99 | 23.03 | 8.84 | -4.48 | 5.77 | 0.35 | -21.07 | 0 | 0 | 0 | 90.15 | 1.61 | 7.81 | 0.31 | -58.11 | 306.67 | 68.49 | -6.2 | 16.32 | 18.60 | -7.87 | 11.83 | 59.66 | 5.09 | -3.51 | 2.38 | 42.51 | 100.0 | 92.6 | -8.62 | 5.06 | 25.14 | -0.36 | 0.88 | 50.99 | 0.0 | 0.0 | 14.68 | 0.0 | 1.66 | 2.95 | 0.0 | -15.23 | 3.56 | 19.46 | 31.85 | 21.2 | 2.81 | 2.81 | -0.66 | 58.23 | 77.63 | 2.9 | 107.14 | 1260.0 | 0.06 | 19.16 | 81.79 |
| 24Q3 (19) | 20.92 | 2.55 | 19.68 | 21.16 | -14.81 | -8.0 | 5.75 | -13.66 | -6.35 | 0 | 0 | 0 | 88.72 | -9.99 | -3.19 | 0.74 | -26.0 | 51.02 | 73.02 | 0.33 | 6.8 | 20.18 | 1.14 | 4.46 | 56.77 | -3.35 | -10.03 | 1.67 | 40.34 | 43.97 | 101.34 | 8.83 | 3.74 | 25.23 | 0.72 | 1.41 | 50.99 | 0.0 | 0.0 | 14.68 | 0.0 | 1.66 | 2.95 | 0.0 | -15.23 | 2.98 | 33.04 | 0.68 | 20.62 | 3.77 | -1.2 | -1.58 | -29.51 | 35.25 | 1.4 | 37.25 | 169.23 | 0.05 | -4.4 | 66.33 |
| 24Q2 (18) | 20.4 | -0.24 | 22.52 | 24.84 | -13.09 | 8.8 | 6.66 | 5.05 | -48.81 | 0 | 0 | 0 | 98.57 | 8.46 | 7.53 | 1.0 | -21.26 | 51.52 | 72.78 | 9.44 | 1.76 | 19.96 | 7.37 | -1.46 | 58.74 | -4.16 | -14.65 | 1.19 | -0.83 | 250.0 | 93.12 | 0.79 | 3.17 | 25.05 | 0.08 | 0.97 | 50.99 | 0.0 | 0.0 | 14.68 | 1.66 | 1.66 | 2.95 | 0.0 | -15.23 | 2.24 | 46.41 | -9.31 | 19.87 | 5.08 | -2.5 | -1.22 | 31.46 | 63.8 | 1.02 | 508.0 | 213.33 | 0.06 | -19.59 | 95.13 |
| 24Q1 (17) | 20.45 | 27.26 | -11.43 | 28.58 | 18.54 | 28.39 | 6.34 | -13.27 | 32.64 | 0 | 0 | 0 | 90.88 | 8.68 | 4.26 | 1.27 | 946.67 | -19.11 | 66.5 | 12.94 | 17.55 | 18.59 | 11.77 | 19.4 | 61.29 | -0.87 | -17.82 | 1.2 | 0.84 | 263.64 | 92.39 | 4.82 | -7.49 | 25.03 | 0.44 | 0.89 | 50.99 | 0.0 | 0.0 | 14.44 | 0.0 | 3.51 | 2.95 | -15.23 | -15.23 | 1.53 | -43.33 | -33.19 | 18.91 | -8.29 | -4.11 | -1.78 | 39.66 | 47.18 | -0.25 | 0.0 | 76.85 | 0.07 | 98.44 | 139.06 |
| 23Q4 (16) | 16.07 | -8.07 | -41.71 | 24.11 | 4.83 | 4.92 | 7.31 | 19.06 | -19.85 | 0 | 0 | 0 | 83.62 | -8.75 | 0.3 | -0.15 | -130.61 | 76.19 | 58.88 | -13.88 | 25.92 | 16.63 | -13.94 | 33.03 | 61.83 | -2.01 | -20.72 | 1.19 | 2.59 | 260.61 | 88.14 | -9.78 | -1.76 | 24.92 | 0.16 | 0.28 | 50.99 | 0.0 | 0.0 | 14.44 | 0.0 | 3.51 | 3.48 | 0.0 | -38.41 | 2.7 | -8.78 | -44.79 | 20.62 | -1.2 | -15.84 | -2.95 | -20.9 | 15.23 | -0.25 | -148.08 | -117.73 | 0.04 | 9.03 | 32.96 |
| 23Q3 (15) | 17.48 | 4.98 | -12.42 | 23.0 | 0.74 | -13.01 | 6.14 | -52.81 | -34.26 | 0 | 0 | 0 | 91.64 | -0.03 | 0.74 | 0.49 | -25.76 | -65.97 | 68.37 | -4.4 | 58.78 | 19.32 | -4.59 | 80.86 | 63.1 | -8.31 | -22.66 | 1.16 | 241.18 | 3766.67 | 97.69 | 8.23 | 17.76 | 24.88 | 0.28 | 0.4 | 50.99 | 0.0 | 0.0 | 14.44 | 0.0 | 3.51 | 3.48 | 0.0 | -38.41 | 2.96 | 19.84 | -40.08 | 20.87 | 2.4 | -14.96 | -2.44 | 27.6 | 27.16 | 0.52 | 157.78 | -67.3 | 0.03 | 12.16 | 26.84 |
| 23Q2 (14) | 16.65 | -27.89 | -0.6 | 22.83 | 2.56 | -18.14 | 13.01 | 172.18 | 65.94 | 0 | 0 | 0 | 91.67 | 5.16 | -10.07 | 0.66 | -57.96 | -25.0 | 71.52 | 26.43 | 36.49 | 20.25 | 30.1 | 62.08 | 68.82 | -7.72 | -20.11 | 0.34 | 3.03 | 1033.33 | 90.26 | -9.62 | 4.58 | 24.81 | 0.0 | -0.16 | 50.99 | 0.0 | 0.0 | 14.44 | 3.51 | 3.51 | 3.48 | 0.0 | -38.41 | 2.47 | 7.86 | -29.43 | 20.38 | 3.35 | -11.81 | -3.37 | 0.0 | 22.53 | -0.9 | 16.67 | -5.88 | 0.03 | -1.48 | 34.7 |
| 23Q1 (13) | 23.09 | -16.25 | 9.95 | 22.26 | -3.13 | 4.61 | 4.78 | -47.59 | 24.16 | 0 | 0 | 0 | 87.17 | 4.56 | -10.89 | 1.57 | 349.21 | -39.15 | 56.57 | 20.98 | 29.33 | 15.57 | 24.52 | 49.32 | 74.58 | -4.37 | -17.66 | 0.33 | 0.0 | 1000.0 | 99.87 | 11.31 | 23.48 | 24.81 | -0.16 | -0.52 | 50.99 | 0.0 | 0.0 | 13.95 | 0.0 | 5.92 | 3.48 | -38.41 | -29.98 | 2.29 | -53.17 | -44.15 | 19.72 | -19.51 | -11.33 | -3.37 | 3.16 | 23.93 | -1.08 | -176.6 | -227.27 | 0.03 | 10.37 | 16.87 |
| 22Q4 (12) | 27.57 | 38.13 | 38.82 | 22.98 | -13.09 | 42.82 | 9.12 | -2.36 | 149.86 | 0 | 0 | 0 | 83.37 | -8.35 | -25.78 | -0.63 | -143.75 | -146.67 | 46.76 | 8.59 | -16.59 | 12.50 | 17.0 | -2.44 | 77.99 | -4.41 | -3.48 | 0.33 | 1000.0 | 1000.0 | 89.72 | 8.15 | 10.15 | 24.85 | 0.28 | -0.64 | 50.99 | 0.0 | 0.0 | 13.95 | 0.0 | 5.92 | 5.65 | 0.0 | 13.68 | 4.89 | -1.01 | -37.71 | 24.5 | -0.16 | -5.73 | -3.48 | -3.88 | 38.41 | 1.41 | -11.32 | -35.91 | 0.03 | 4.01 | 13.82 |
| 22Q3 (11) | 19.96 | 19.16 | 37.94 | 26.44 | -5.2 | 63.51 | 9.34 | 19.13 | 13.49 | 0 | 0 | 0 | 90.97 | -10.75 | -15.23 | 1.44 | 63.64 | -18.18 | 43.06 | -17.82 | -27.46 | 10.68 | -14.49 | -21.67 | 81.59 | -5.28 | -2.25 | 0.03 | 0.0 | 0.0 | 82.96 | -3.88 | 3.18 | 24.78 | -0.28 | -1.24 | 50.99 | 0.0 | 0.0 | 13.95 | 0.0 | 5.92 | 5.65 | 0.0 | 13.68 | 4.94 | 41.14 | -23.88 | 24.54 | 6.19 | -0.37 | -3.35 | 22.99 | 41.33 | 1.59 | 287.06 | 103.85 | 0.03 | 19.11 | 11.9 |
| 22Q2 (10) | 16.75 | -20.24 | -9.56 | 27.89 | 31.06 | 77.76 | 7.84 | 103.64 | 229.41 | 0 | 0 | 0 | 101.93 | 4.2 | -0.22 | 0.88 | -65.89 | -54.64 | 52.4 | 19.8 | -19.5 | 12.49 | 19.86 | -16.13 | 86.14 | -4.9 | 15.62 | 0.03 | 0.0 | 0 | 86.31 | 6.71 | 4.37 | 24.85 | -0.36 | -1.35 | 50.99 | 0.0 | 0.0 | 13.95 | 5.92 | 5.92 | 5.65 | 13.68 | 13.68 | 3.5 | -14.63 | -26.0 | 23.11 | 3.91 | 1.09 | -4.35 | 1.81 | 19.59 | -0.85 | -157.58 | -25.0 | 0.02 | -14.52 | -1.89 |
| 22Q1 (9) | 21.0 | 5.74 | 11.05 | 21.28 | 32.26 | 44.17 | 3.85 | 5.48 | 736.96 | 0 | 0 | 0 | 97.82 | -12.92 | -15.5 | 2.58 | 91.11 | -7.19 | 43.74 | -21.98 | -37.11 | 10.42 | -18.64 | -33.83 | 90.58 | 12.1 | 35.44 | 0.03 | 0.0 | 0 | 80.88 | -0.7 | -8.01 | 24.94 | -0.28 | -1.5 | 50.99 | 0.0 | 0.0 | 13.17 | 0.0 | 6.38 | 4.97 | 0.0 | 56.29 | 4.1 | -47.77 | -23.51 | 22.24 | -14.43 | 6.31 | -4.43 | 21.59 | 9.03 | -0.33 | -115.0 | -167.35 | 0.03 | 7.48 | 6.64 |
| 21Q4 (8) | 19.86 | 37.25 | -21.1 | 16.09 | -0.49 | 72.64 | 3.65 | -55.65 | 693.48 | 0 | 0 | 0 | 112.33 | 4.67 | 2.15 | 1.35 | -23.3 | -14.56 | 56.06 | -5.56 | 6.7 | 12.81 | -6.07 | 1.91 | 80.8 | -3.2 | 30.7 | 0.03 | 0.0 | 0 | 81.45 | 1.31 | -2.23 | 25.01 | -0.32 | -1.65 | 50.99 | 0.0 | 0.0 | 13.17 | 0.0 | 6.38 | 4.97 | 0.0 | 56.29 | 7.85 | 20.96 | -1.01 | 25.99 | 5.52 | 10.69 | -5.65 | 1.05 | -13.68 | 2.2 | 182.05 | -25.68 | 0.02 | 2.26 | 8.46 |
| 21Q3 (7) | 14.47 | -21.87 | -26.92 | 16.17 | 3.06 | -35.47 | 8.23 | 245.8 | 891.57 | 0 | 0 | 0 | 107.32 | 5.06 | -1.6 | 1.76 | -9.28 | -31.25 | 59.36 | -8.8 | 10.75 | 13.64 | -8.44 | 0 | 83.47 | 12.04 | 39.82 | 0.03 | 0 | 0 | 80.4 | -2.78 | 0.0 | 25.09 | -0.4 | -1.76 | 50.99 | 0.0 | 0.0 | 13.17 | 0.0 | 6.38 | 4.97 | 0.0 | 56.29 | 6.49 | 37.21 | 1.72 | 24.63 | 7.74 | 12.26 | -5.71 | -5.55 | -20.21 | 0.78 | 214.71 | -52.15 | 0.02 | 4.43 | 7.61 |
| 21Q2 (6) | 18.52 | -2.06 | 5.65 | 15.69 | 6.3 | -35.03 | 2.38 | 417.39 | 186.75 | 0 | 0 | 0 | 102.15 | -11.76 | -4.28 | 1.94 | -30.22 | -24.22 | 65.09 | -6.41 | 28.1 | 14.90 | -5.43 | 0 | 74.5 | 11.39 | 29.59 | 0 | 0 | 0 | 82.7 | -5.94 | -11.78 | 25.19 | -0.51 | -1.49 | 50.99 | 0.0 | 0.0 | 13.17 | 6.38 | 6.38 | 4.97 | 56.29 | 56.29 | 4.73 | -11.75 | 25.46 | 22.86 | 9.27 | 18.26 | -5.41 | -11.09 | -11.55 | -0.68 | -238.78 | 37.04 | 0.02 | -7.08 | 7.84 |
| 21Q1 (5) | 18.91 | -24.87 | 17.97 | 14.76 | 58.37 | -31.73 | 0.46 | 0.0 | -45.24 | 0 | 0 | 0 | 115.77 | 5.27 | 25.62 | 2.78 | 75.95 | 127.87 | 69.55 | 32.38 | 49.86 | 15.75 | 25.3 | 0 | 66.88 | 8.19 | 10.97 | 0 | 0 | 0 | 87.92 | 5.53 | -3.45 | 25.32 | -0.43 | -1.29 | 50.99 | 0.0 | 0.0 | 12.38 | 0.0 | 0.65 | 3.18 | 0.0 | 31.95 | 5.36 | -32.41 | 160.19 | 20.92 | -10.9 | 24.75 | -4.87 | 2.01 | -18.78 | 0.49 | -83.45 | 124.02 | 0.02 | 9.31 | 1.26 |
| 20Q4 (4) | 25.17 | 27.12 | 0.0 | 9.32 | -62.81 | 0.0 | 0.46 | -44.58 | 0.0 | 0 | 0 | 0.0 | 109.97 | 0.83 | 0.0 | 1.58 | -38.28 | 0.0 | 52.54 | -1.98 | 0.0 | 12.57 | 0 | 0.0 | 61.82 | 3.55 | 0.0 | 0 | 0 | 0.0 | 83.31 | 3.62 | 0.0 | 25.43 | -0.43 | 0.0 | 50.99 | 0.0 | 0.0 | 12.38 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | 7.93 | 24.29 | 0.0 | 23.48 | 7.02 | 0.0 | -4.97 | -4.63 | 0.0 | 2.96 | 81.6 | 0.0 | 0.02 | 1.46 | 0.0 |
