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) | 29.83 | 18.7 | 4.01 | -9.07 | 1.04 | 76.27 | 0 | 0 | 41.7 | -13.95 | 5.43 | -39.33 | 9.01 | -6.54 | 21.61 | 8.62 | 14.31 | -19.06 | 3.07 | 6.23 | 4.73 | 17.37 | 0.08 | -27.27 | 15.57 | 0.0 | 8.03 | 10.91 | 1.15 | -44.17 | 38.91 | 6.69 | 48.09 | 5.07 | -1.36 | 0 | 37.55 | 6.31 | 0.01 | 9.73 |
| 2022 (9) | 25.13 | 15.17 | 4.41 | -62.97 | 0.59 | 7.27 | 0 | 0 | 48.46 | 1.13 | 8.95 | 15.48 | 9.64 | -10.33 | 19.89 | -11.32 | 17.68 | -21.8 | 2.89 | 2527.27 | 4.03 | 14.16 | 0.11 | 22.22 | 15.57 | 0.0 | 7.24 | 12.07 | 2.06 | -19.53 | 36.47 | 15.96 | 45.77 | 13.1 | -1.15 | 0 | 35.32 | 20.18 | 0.01 | 4.76 |
| 2021 (8) | 21.82 | -3.49 | 11.91 | 20.18 | 0.55 | 41.03 | 0 | 0 | 47.92 | 41.65 | 7.75 | 114.68 | 10.75 | 47.26 | 22.43 | 3.96 | 22.61 | 80.3 | 0.11 | -15.38 | 3.53 | 56.19 | 0.09 | 12.5 | 15.57 | 0.0 | 6.46 | 5.9 | 2.56 | -26.22 | 31.45 | 31.42 | 40.47 | 20.81 | -2.06 | 0 | 29.39 | 37.53 | 0.01 | -9.21 |
| 2020 (7) | 22.61 | -7.75 | 9.91 | 5.2 | 0.39 | -9.3 | 0 | 0 | 33.83 | -3.4 | 3.61 | -14.45 | 7.3 | 9.77 | 21.58 | 13.64 | 12.54 | 1.13 | 0.13 | -13.33 | 2.26 | 7.62 | 0.08 | -38.46 | 15.57 | 0.0 | 6.1 | 7.39 | 3.47 | 62.15 | 23.93 | 4.77 | 33.5 | 9.23 | -2.56 | 0 | 21.37 | 10.33 | 0.01 | -3.51 |
| 2019 (6) | 24.51 | 22.24 | 9.42 | 44.92 | 0.43 | -38.57 | 0 | 0 | 35.02 | -0.93 | 4.22 | -11.9 | 6.65 | -7.38 | 18.99 | -6.51 | 12.4 | -1.59 | 0.15 | 114.29 | 2.1 | -14.29 | 0.13 | 85.71 | 15.57 | 0.0 | 5.68 | 9.23 | 2.14 | 345.83 | 22.84 | 2.33 | 30.67 | 9.5 | -3.47 | 0 | 19.37 | -4.01 | 0.01 | 23.7 |
| 2018 (5) | 20.05 | -11.75 | 6.5 | 26.21 | 0.7 | 27.27 | 0 | 0 | 35.35 | 6.8 | 4.79 | -3.82 | 7.18 | 3.61 | 20.31 | -2.99 | 12.6 | 21.97 | 0.07 | 0 | 2.45 | -21.97 | 0.07 | 16.67 | 15.57 | 0.0 | 5.2 | 10.64 | 0.48 | 20.0 | 22.32 | 14.99 | 28.01 | 14.28 | -2.14 | 0 | 20.18 | 6.6 | 0.01 | 30.81 |
| 2017 (4) | 22.72 | 14.63 | 5.15 | -13.15 | 0.55 | -8.33 | 0 | 0 | 33.1 | 10.81 | 4.98 | 28.35 | 6.93 | 19.28 | 20.94 | 7.64 | 10.33 | 16.33 | 0 | 0 | 3.14 | 16.73 | 0.06 | 0.0 | 15.57 | 0.0 | 4.7 | 8.8 | 0.4 | 21.21 | 19.41 | 16.86 | 24.51 | 15.34 | -0.48 | 0 | 18.93 | 16.78 | 0.00 | 38.43 |
| 2016 (3) | 19.82 | 31.35 | 5.93 | 64.72 | 0.6 | -48.28 | 0 | 0 | 29.87 | 0.95 | 3.88 | 2.65 | 5.81 | 5.83 | 19.45 | 4.84 | 8.88 | -0.78 | 0 | 0 | 2.69 | 26.29 | 0.06 | -14.29 | 15.57 | 0.0 | 4.32 | 9.64 | 0.33 | 0.0 | 16.61 | 14.39 | 21.25 | 13.15 | -0.4 | 0 | 16.21 | 9.9 | 0.00 | 79.11 |
| 2015 (2) | 15.09 | 34.13 | 3.6 | 309.09 | 1.16 | -44.76 | 0 | 0 | 29.59 | -3.21 | 3.78 | -2.58 | 5.49 | -7.73 | 18.55 | -4.68 | 8.95 | -6.18 | 0 | 0 | 2.13 | -13.06 | 0.07 | 16.67 | 15.57 | 2.03 | 3.94 | 10.99 | 0.33 | 0.0 | 14.52 | 11.44 | 18.78 | 11.06 | 0.23 | -45.24 | 14.75 | 9.67 | 0.00 | -37.44 |
| 2014 (1) | 11.25 | -4.26 | 0.88 | -39.73 | 2.1 | -58.33 | 0 | 0 | 30.57 | 9.85 | 3.88 | 24.36 | 5.95 | 3.66 | 19.46 | -5.63 | 9.54 | 13.17 | 0.26 | 23.81 | 2.45 | -23.44 | 0.06 | 20.0 | 15.26 | 8.77 | 3.55 | 9.57 | 0.33 | 0.0 | 13.03 | 17.71 | 16.91 | 15.51 | 0.42 | 180.0 | 13.45 | 19.88 | 0.00 | 66.49 |
| 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) | 25.43 | -14.2 | -6.16 | 3.27 | -23.24 | 330.26 | 2.31 | 14.36 | 168.6 | 0 | 0 | 0 | 11.69 | 0.78 | 19.41 | 1.24 | -32.97 | -20.0 | 10.04 | 2.24 | 14.74 | 22.99 | -2.21 | 11.98 | 18.79 | 6.4 | 29.41 | 2.87 | -2.38 | -5.9 | 4.2 | -13.22 | -17.0 | 0.09 | 28.57 | 0.0 | 15.57 | 0.0 | 0.0 | 8.58 | 0.0 | 6.85 | 1.36 | 0.0 | 18.26 | 40.37 | 3.17 | 6.26 | 50.31 | 2.53 | 6.66 | -0.91 | 19.47 | 21.55 | 39.46 | 3.84 | 7.14 | 0.01 | 16.05 | 26.82 |
| 24Q2 (19) | 29.64 | -4.82 | 15.47 | 4.26 | -5.54 | -35.55 | 2.02 | 27.04 | 206.06 | 0 | 0 | 0 | 11.6 | 12.95 | 3.48 | 1.85 | 26.71 | 12.8 | 9.82 | 13.39 | 9.11 | 23.50 | 12.34 | 18.75 | 17.66 | 12.41 | 15.58 | 2.94 | -2.0 | -2.97 | 4.84 | -11.68 | 20.7 | 0.07 | 0.0 | -12.5 | 15.57 | 0.0 | 0.0 | 8.58 | 6.85 | 6.85 | 1.36 | 18.26 | 18.26 | 39.13 | 2.89 | 7.38 | 49.07 | 3.92 | 7.54 | -1.13 | 3.42 | 13.74 | 38.0 | 3.09 | 8.17 | 0.01 | 0.84 | 8.61 |
| 24Q1 (18) | 31.14 | 4.39 | 17.11 | 4.51 | 12.47 | -2.17 | 1.59 | 52.88 | 169.49 | 0 | 0 | 0 | 10.27 | 1.48 | -2.93 | 1.46 | 58.7 | 9.77 | 8.66 | -3.88 | -3.78 | 20.92 | -3.16 | 9.61 | 15.71 | 9.78 | 0.96 | 3.0 | -2.28 | 7.14 | 5.48 | 15.86 | 41.6 | 0.07 | -12.5 | -30.0 | 15.57 | 0.0 | 0.0 | 8.03 | 0.0 | 10.91 | 1.15 | 0.0 | -44.17 | 38.03 | -2.26 | 9.63 | 47.22 | -1.81 | 7.34 | -1.17 | 13.97 | -18.18 | 36.86 | -1.84 | 9.38 | 0.01 | 3.1 | 5.36 |
| 23Q4 (17) | 29.83 | 10.07 | 18.7 | 4.01 | 427.63 | -9.07 | 1.04 | 20.93 | 76.27 | 0 | 0 | 0 | 10.12 | 3.37 | -8.42 | 0.92 | -40.65 | -14.81 | 9.01 | 2.97 | -6.54 | 21.61 | 5.27 | 8.59 | 14.31 | -1.45 | -19.06 | 3.07 | 0.66 | 6.23 | 4.73 | -6.52 | 17.37 | 0.08 | -11.11 | -27.27 | 15.57 | 0.0 | 0.0 | 8.03 | 0.0 | 10.91 | 1.15 | 0.0 | -44.17 | 38.91 | 2.42 | 6.69 | 48.09 | 1.95 | 5.07 | -1.36 | -17.24 | -18.26 | 37.55 | 1.95 | 6.31 | 0.01 | 5.12 | 9.73 |
| 23Q3 (16) | 27.1 | 5.57 | 9.72 | 0.76 | -88.5 | -85.95 | 0.86 | 30.3 | 45.76 | 0 | 0 | 0 | 9.79 | -12.67 | -22.49 | 1.55 | -5.49 | -41.95 | 8.75 | -2.78 | -13.37 | 20.53 | 3.7 | 2.97 | 14.52 | -4.97 | -27.29 | 3.05 | 0.66 | 1694.12 | 5.06 | 26.18 | 21.93 | 0.09 | 12.5 | -18.18 | 15.57 | 0.0 | 0.0 | 8.03 | 0.0 | 10.91 | 1.15 | 0.0 | -44.17 | 37.99 | 4.25 | 4.8 | 47.17 | 3.37 | 3.56 | -1.16 | 11.45 | 60.94 | 36.83 | 4.84 | 10.67 | 0.01 | -0.61 | 5.67 |
| 23Q2 (15) | 25.67 | -3.46 | 16.68 | 6.61 | 43.38 | -24.11 | 0.66 | 11.86 | 24.53 | 0 | 0 | 0 | 11.21 | 5.95 | -13.03 | 1.64 | 23.31 | -39.93 | 9.0 | 0.0 | -17.28 | 19.79 | 3.69 | -8.78 | 15.28 | -1.8 | -29.1 | 3.03 | 8.21 | 2930.0 | 4.01 | 3.62 | -7.6 | 0.08 | -20.0 | 0.0 | 15.57 | 0.0 | 0.0 | 8.03 | 10.91 | 10.91 | 1.15 | -44.17 | -44.17 | 36.44 | 5.04 | 8.52 | 45.63 | 3.73 | 6.41 | -1.31 | -32.32 | 43.78 | 35.13 | 4.24 | 12.42 | 0.01 | -2.18 | 0.27 |
| 23Q1 (14) | 26.59 | 5.81 | 12.67 | 4.61 | 4.54 | -57.75 | 0.59 | 0.0 | 13.46 | 0 | 0 | 0 | 10.58 | -4.25 | -10.94 | 1.33 | 23.15 | -46.15 | 9.0 | -6.64 | -9.73 | 19.09 | -4.06 | -5.84 | 15.56 | -11.99 | -32.32 | 2.8 | -3.11 | 2700.0 | 3.87 | -3.97 | -13.62 | 0.1 | -9.09 | 25.0 | 15.57 | 0.0 | 0.0 | 7.24 | 0.0 | 12.07 | 2.06 | 0.0 | -19.53 | 34.69 | -4.88 | 10.9 | 43.99 | -3.89 | 9.16 | -0.99 | 13.91 | 4.81 | 33.7 | -4.59 | 11.44 | 0.01 | 7.37 | 2.54 |
| 22Q4 (13) | 25.13 | 1.74 | 15.17 | 4.41 | -18.48 | -62.97 | 0.59 | 0.0 | 7.27 | 0 | 0 | 0 | 11.05 | -12.51 | -16.73 | 1.08 | -59.55 | -51.79 | 9.64 | -4.55 | -10.33 | 19.90 | -0.18 | -11.31 | 17.68 | -11.47 | -21.8 | 2.89 | 1600.0 | 2527.27 | 4.03 | -2.89 | 14.16 | 0.11 | 0.0 | 22.22 | 15.57 | 0.0 | 0.0 | 7.24 | 0.0 | 12.07 | 2.06 | 0.0 | -19.53 | 36.47 | 0.61 | 15.96 | 45.77 | 0.48 | 13.1 | -1.15 | 61.28 | 44.17 | 35.32 | 6.13 | 20.18 | 0.01 | 1.24 | 4.76 |
| 22Q3 (12) | 24.7 | 12.27 | 19.27 | 5.41 | -37.89 | -56.41 | 0.59 | 11.32 | 11.32 | 0 | 0 | 0 | 12.63 | -2.02 | 4.38 | 2.67 | -2.2 | 34.85 | 10.1 | -7.17 | -0.98 | 19.93 | -8.14 | -12.86 | 19.97 | -7.33 | -1.82 | 0.17 | 70.0 | 54.55 | 4.15 | -4.38 | 45.61 | 0.11 | 37.5 | 37.5 | 15.57 | 0.0 | 0.0 | 7.24 | 0.0 | 12.07 | 2.06 | 0.0 | -19.53 | 36.25 | 7.95 | 24.1 | 45.55 | 6.23 | 19.15 | -2.97 | -27.47 | 6.9 | 33.28 | 6.5 | 27.9 | 0.01 | -5.69 | -5.32 |
| 22Q2 (11) | 22.0 | -6.78 | 10.66 | 8.71 | -20.16 | -29.24 | 0.53 | 1.92 | 15.22 | 0 | 0 | 0 | 12.89 | 8.5 | 8.05 | 2.73 | 10.53 | 64.46 | 10.88 | 9.13 | 7.19 | 21.70 | 7.04 | -12.67 | 21.55 | -6.26 | 33.02 | 0.1 | 0.0 | -16.67 | 4.34 | -3.12 | 92.89 | 0.08 | 0.0 | -11.11 | 15.57 | 0.0 | 0.0 | 7.24 | 12.07 | 18.69 | 2.06 | -19.53 | -40.63 | 33.58 | 7.35 | 25.86 | 42.88 | 6.4 | 18.26 | -2.33 | -124.04 | 11.41 | 31.25 | 3.34 | 29.94 | 0.01 | 0.04 | -2.34 |
| 22Q1 (10) | 23.6 | 8.16 | 7.47 | 10.91 | -8.4 | 0.46 | 0.52 | -5.45 | 13.04 | 0 | 0 | 0 | 11.88 | -10.47 | 11.86 | 2.47 | 10.27 | 32.09 | 9.97 | -7.26 | 13.42 | 20.27 | -9.63 | -13.74 | 22.99 | 1.68 | 64.68 | 0.1 | -9.09 | -16.67 | 4.48 | 26.91 | 110.33 | 0.08 | -11.11 | 14.29 | 15.57 | 0.0 | 0.0 | 6.46 | 0.0 | 5.9 | 2.56 | 0.0 | -26.22 | 31.28 | -0.54 | 25.02 | 40.3 | -0.42 | 16.51 | -1.04 | 49.51 | 57.2 | 30.24 | 2.89 | 33.86 | 0.01 | 9.69 | -7.6 |
| 21Q4 (9) | 21.82 | 5.36 | -3.49 | 11.91 | -4.03 | 20.18 | 0.55 | 3.77 | 41.03 | 0 | 0 | 0 | 13.27 | 9.67 | 33.5 | 2.24 | 13.13 | 180.0 | 10.75 | 5.39 | 47.26 | 22.43 | -1.93 | 3.99 | 22.61 | 11.16 | 80.3 | 0.11 | 0.0 | -15.38 | 3.53 | 23.86 | 56.19 | 0.09 | 12.5 | 12.5 | 15.57 | 0.0 | 0.0 | 6.46 | 0.0 | 5.9 | 2.56 | 0.0 | -26.22 | 31.45 | 7.67 | 31.42 | 40.47 | 5.86 | 20.81 | -2.06 | 35.42 | 19.53 | 29.39 | 12.95 | 37.53 | 0.01 | -8.51 | -9.21 |
| 21Q3 (8) | 20.71 | 4.18 | -9.41 | 12.41 | 0.81 | 27.02 | 0.53 | 15.22 | 76.67 | 0 | 0 | 0 | 12.1 | 1.42 | 44.74 | 1.98 | 19.28 | 167.57 | 10.2 | 0.49 | 54.55 | 22.88 | -7.94 | 15.21 | 20.34 | 25.56 | 66.04 | 0.11 | -8.33 | -15.38 | 2.85 | 26.67 | 53.23 | 0.08 | -11.11 | -11.11 | 15.57 | 0.0 | 0.0 | 6.46 | 5.9 | 5.9 | 2.56 | -26.22 | -26.22 | 29.21 | 9.48 | 26.29 | 38.23 | 5.43 | 16.91 | -3.19 | -21.29 | 0.93 | 26.02 | 8.19 | 30.69 | 0.01 | -2.73 | -3.76 |
| 21Q2 (7) | 19.88 | -9.47 | -15.55 | 12.31 | 13.35 | 46.2 | 0.46 | 0.0 | 70.37 | 0 | 0 | 0 | 11.93 | 12.34 | 40.68 | 1.66 | -11.23 | 133.8 | 10.15 | 15.47 | 60.6 | 24.85 | 5.72 | 0 | 16.2 | 16.05 | 26.07 | 0.12 | 0.0 | -7.69 | 2.25 | 5.63 | 13.64 | 0.09 | 28.57 | -10.0 | 15.57 | 0.0 | 0.0 | 6.1 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | 26.68 | 6.63 | 19.16 | 36.26 | 4.83 | 13.45 | -2.63 | -8.23 | 8.36 | 24.05 | 6.46 | 23.21 | 0.01 | -5.35 | -1.84 |
| 21Q1 (6) | 21.96 | -2.87 | -3.35 | 10.86 | 9.59 | 23.27 | 0.46 | 17.95 | 31.43 | 0 | 0 | 0 | 10.62 | 6.84 | 50.42 | 1.87 | 133.75 | 37.5 | 8.79 | 20.41 | 43.63 | 23.50 | 8.95 | 0 | 13.96 | 11.32 | 12.04 | 0.12 | -7.69 | -14.29 | 2.13 | -5.75 | 4.41 | 0.07 | -12.5 | -36.36 | 15.57 | 0.0 | 0.0 | 6.1 | 0.0 | 7.39 | 3.47 | 0.0 | 62.15 | 25.02 | 4.55 | 3.39 | 34.59 | 3.25 | 7.99 | -2.43 | 5.08 | 32.69 | 22.59 | 5.71 | 9.71 | 0.01 | 7.78 | 9.77 |
| 20Q4 (5) | 22.61 | -1.09 | -7.75 | 9.91 | 1.43 | 5.2 | 0.39 | 30.0 | -9.3 | 0 | 0 | 0 | 9.94 | 18.9 | 6.42 | 0.8 | 8.11 | 1.27 | 7.3 | 10.61 | 9.77 | 21.57 | 8.64 | 0 | 12.54 | 2.37 | 1.13 | 0.13 | 0.0 | -13.33 | 2.26 | 21.51 | 7.62 | 0.08 | -11.11 | -38.46 | 15.57 | 0.0 | 0.0 | 6.1 | 0.0 | 7.39 | 3.47 | 0.0 | 62.15 | 23.93 | 3.46 | 4.77 | 33.5 | 2.45 | 9.23 | -2.56 | 20.5 | 26.22 | 21.37 | 7.33 | 10.33 | 0.01 | -3.02 | -3.51 |
| 20Q3 (4) | 22.86 | -2.89 | 0.0 | 9.77 | 16.03 | 0.0 | 0.3 | 11.11 | 0.0 | 0 | 0 | 0.0 | 8.36 | -1.42 | 0.0 | 0.74 | 4.23 | 0.0 | 6.6 | 4.43 | 0.0 | 19.86 | 0 | 0.0 | 12.25 | -4.67 | 0.0 | 0.13 | 0.0 | 0.0 | 1.86 | -6.06 | 0.0 | 0.09 | -10.0 | 0.0 | 15.57 | 0.0 | 0.0 | 6.1 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | 23.13 | 3.31 | 0.0 | 32.7 | 2.32 | 0.0 | -3.22 | -12.2 | 0.0 | 19.91 | 2.0 | 0.0 | 0.01 | -0.78 | 0.0 |
