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) | 57.67 | 12.88 | 25.52 | -26.2 | 8.14 | 349.72 | 0 | 0 | 327.62 | 7.15 | 32.84 | 13.99 | 75.68 | -14.92 | 23.10 | -20.6 | 103.26 | -15.75 | 8.51 | 9.38 | 0.02 | -99.79 | 0.25 | -39.02 | 24.0 | 0.63 | 20.16 | 16.73 | 2.71 | -29.06 | 64.17 | 20.1 | 87.04 | 16.8 | -4.01 | 0 | 60.16 | 18.61 | 0.01 | -79.76 |
| 2022 (9) | 51.09 | 27.44 | 34.58 | 2.98 | 1.81 | -39.87 | 0 | 0 | 305.75 | 19.76 | 28.81 | 23.54 | 88.95 | 32.88 | 29.09 | 10.96 | 122.56 | 20.4 | 7.78 | -0.77 | 9.63 | -4.18 | 0.41 | -14.58 | 23.85 | 1.84 | 17.27 | 15.6 | 3.82 | -4.5 | 53.43 | 23.88 | 74.52 | 20.06 | -2.71 | 0 | 50.72 | 29.03 | 0.06 | -10.77 |
| 2021 (8) | 40.09 | -9.91 | 33.58 | 9.67 | 3.01 | 7425.0 | 0 | 0 | 255.31 | 17.13 | 23.32 | 10.31 | 66.94 | -12.32 | 26.22 | -25.14 | 101.79 | 65.11 | 7.84 | 9.65 | 10.05 | -35.78 | 0.48 | -32.39 | 23.42 | 0.6 | 14.94 | 16.63 | 4.0 | -16.84 | 43.13 | 20.47 | 62.07 | 16.19 | -3.82 | 0 | 39.31 | 23.62 | 0.07 | 11.34 |
| 2020 (7) | 44.5 | 24.34 | 30.62 | 12.24 | 0.04 | -55.56 | 0 | 0 | 217.98 | 21.87 | 21.14 | 22.98 | 76.35 | 55.09 | 35.03 | 27.26 | 61.65 | 37.03 | 7.15 | 91.18 | 15.65 | 19462.5 | 0.71 | -22.83 | 23.28 | 0.04 | 12.81 | 15.61 | 4.81 | 40.64 | 35.8 | 19.61 | 53.42 | 20.23 | -4.0 | 0 | 31.8 | 26.59 | 0.06 | 74.75 |
| 2019 (6) | 35.79 | 36.34 | 27.28 | 51.14 | 0.09 | -97.79 | 0 | 0 | 178.86 | 14.32 | 17.19 | 21.66 | 49.23 | 7.18 | 27.52 | -6.24 | 44.99 | 27.52 | 3.74 | 5.65 | 0.08 | 0.0 | 0.92 | -3.16 | 23.27 | 2.65 | 11.08 | 14.58 | 3.42 | 46.78 | 29.93 | 17.7 | 44.43 | 18.67 | -4.81 | 0 | 25.12 | 14.13 | 0.04 | 8.97 |
| 2018 (5) | 26.25 | -16.0 | 18.05 | 13.17 | 4.07 | 0 | 0 | 0 | 156.45 | 19.78 | 14.13 | 15.25 | 45.93 | 32.17 | 29.36 | 10.34 | 35.28 | 31.05 | 3.54 | -5.35 | 0.08 | -98.35 | 0.95 | 58.33 | 22.67 | 0.58 | 9.67 | 14.57 | 2.33 | 28.73 | 25.43 | 15.17 | 37.44 | 15.77 | -3.42 | 0 | 22.01 | 11.44 | 0.03 | -2.13 |
| 2017 (4) | 31.25 | -0.16 | 15.95 | 0.19 | 0 | 0 | 0 | 0 | 130.61 | 1.04 | 12.26 | 5.96 | 34.75 | 4.89 | 26.61 | 3.81 | 26.92 | 27.95 | 3.74 | 6.55 | 4.84 | 2747.06 | 0.6 | 500.0 | 22.54 | 0.0 | 8.44 | 15.93 | 1.81 | 35.07 | 22.08 | 13.93 | 32.34 | 15.46 | -2.33 | 0 | 19.75 | 12.41 | 0.03 | 314.02 |
| 2016 (3) | 31.3 | 2.83 | 15.92 | -17.04 | 0.09 | -82.35 | 0 | 0 | 129.26 | 6.73 | 11.57 | 19.28 | 33.13 | 13.23 | 25.63 | 6.09 | 21.04 | -3.09 | 3.51 | -16.03 | 0.17 | 240.0 | 0.1 | 0.0 | 22.54 | 3.58 | 7.28 | 15.37 | 1.34 | 0.0 | 19.38 | 24.23 | 28.01 | 20.42 | -1.81 | 0 | 17.57 | 0.4 | 0.01 | -16.63 |
| 2015 (2) | 30.44 | 26.2 | 19.19 | 4.12 | 0.51 | 0 | 0 | 0 | 121.11 | 4.02 | 9.7 | 22.17 | 29.26 | -9.13 | 24.16 | -12.64 | 21.71 | 12.14 | 4.18 | -0.48 | 0.05 | -98.33 | 0.1 | 11.11 | 21.76 | 4.77 | 6.31 | 14.31 | 1.34 | 0.0 | 15.6 | 24.8 | 23.26 | 20.14 | 1.9 | -26.64 | 17.5 | 15.97 | 0.01 | -23.7 |
| 2014 (1) | 24.12 | 28.37 | 18.43 | 38.47 | 0 | 0 | 0 | 0 | 116.43 | 10.31 | 7.94 | 19.76 | 32.2 | 7.08 | 27.66 | -2.92 | 19.36 | 18.85 | 4.2 | 0.48 | 3.0 | -13.29 | 0.09 | 80.0 | 20.77 | 0.0 | 5.52 | 13.58 | 1.34 | -46.4 | 12.5 | 44.51 | 19.36 | 20.92 | 2.59 | 167.01 | 15.09 | 56.86 | 0.01 | -26.56 |
| 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) | 48.67 | -16.72 | -1.4 | 22.01 | 58.35 | -13.31 | 8.03 | -1.71 | 5635.71 | 0 | 0 | 0 | 84.3 | 1.51 | 2.68 | 9.49 | 1.5 | 8.09 | 93.56 | 10.01 | 5.29 | 29.11 | 9.25 | 9.44 | 76.09 | -0.96 | -30.88 | 8.81 | 8.36 | 5.01 | 0 | -100.0 | -100.0 | 0.23 | -4.17 | -11.54 | 24.01 | 0.04 | 0.04 | 23.44 | 0.0 | 16.27 | 4.01 | 0.0 | 47.97 | 64.51 | 17.25 | 10.88 | 91.96 | 11.51 | 13.46 | -0.97 | 28.15 | 33.1 | 63.54 | 18.39 | 12.0 | 0.01 | -8.77 | 98.63 |
| 24Q2 (19) | 58.44 | 5.26 | -14.74 | 13.9 | -7.58 | -54.62 | 8.17 | 0.37 | 1756.82 | 0 | 0 | 0 | 83.05 | 3.35 | -4.79 | 9.35 | 2.52 | 2.52 | 85.05 | 14.42 | 0.87 | 26.65 | 15.92 | 5.32 | 76.83 | -12.56 | -31.02 | 8.13 | -6.87 | 0.74 | 0.01 | -50.0 | -99.89 | 0.24 | 4.35 | -40.0 | 24.0 | 0.0 | 0.21 | 23.44 | 16.27 | 16.27 | 4.01 | 47.97 | 47.97 | 55.02 | -24.93 | 11.38 | 82.47 | -14.24 | 14.13 | -1.35 | 26.63 | 66.67 | 53.67 | -24.88 | 18.35 | 0.01 | 11.41 | -34.84 |
| 24Q1 (18) | 55.52 | -3.73 | -8.11 | 15.04 | -41.07 | -50.82 | 8.14 | 0.0 | 930.38 | 0 | 0 | 0 | 80.36 | 9.13 | -5.08 | 9.12 | 52.0 | 2.13 | 74.33 | -1.78 | -14.4 | 22.99 | -0.48 | -15.07 | 87.87 | -14.9 | -24.7 | 8.73 | 2.59 | 1.75 | 0.02 | 0.0 | -99.79 | 0.23 | -8.0 | -39.47 | 24.0 | 0.0 | 0.38 | 20.16 | 0.0 | 16.73 | 2.71 | 0.0 | -29.06 | 73.29 | 14.21 | 17.53 | 96.16 | 10.48 | 15.23 | -1.84 | 54.11 | 10.24 | 71.45 | 18.77 | 18.47 | 0.01 | -5.93 | -80.03 |
| 23Q4 (17) | 57.67 | 16.84 | 12.88 | 25.52 | 0.51 | -26.2 | 8.14 | 5714.29 | 349.72 | 0 | 0 | 0 | 73.64 | -10.3 | -8.0 | 6.0 | -31.66 | 0.5 | 75.68 | -14.83 | -14.92 | 23.10 | -13.17 | -20.6 | 103.26 | -6.2 | -15.75 | 8.51 | 1.43 | 9.38 | 0.02 | -99.75 | -99.79 | 0.25 | -3.85 | -39.02 | 24.0 | 0.0 | 0.63 | 20.16 | 0.0 | 16.73 | 2.71 | 0.0 | -29.06 | 64.17 | 10.3 | 20.1 | 87.04 | 7.39 | 16.8 | -4.01 | -176.55 | -47.97 | 60.16 | 6.05 | 18.61 | 0.01 | 107.77 | -79.76 |
| 23Q3 (16) | 49.36 | -27.98 | 40.15 | 25.39 | -17.11 | -37.72 | 0.14 | -68.18 | -98.34 | 0 | 0 | 0 | 82.1 | -5.88 | 0.96 | 8.78 | -3.73 | 3.91 | 88.86 | 5.38 | 4.27 | 26.60 | 5.14 | -9.35 | 110.08 | -1.17 | -5.13 | 8.39 | 3.97 | 11.57 | 7.98 | -9.73 | 7880.0 | 0.26 | -35.0 | -43.48 | 24.0 | 0.21 | 1.44 | 20.16 | 0.0 | 16.73 | 2.71 | 0.0 | -29.06 | 58.18 | 17.77 | 22.72 | 81.05 | 12.16 | 18.32 | -1.45 | 64.2 | -14.17 | 56.73 | 25.09 | 22.95 | 0.01 | -70.08 | -90.82 |
| 23Q2 (15) | 68.54 | 13.44 | 46.86 | 30.63 | 0.16 | -15.43 | 0.44 | -44.3 | -95.79 | 0 | 0 | 0 | 87.23 | 3.04 | 16.66 | 9.12 | 2.13 | 20.32 | 84.32 | -2.89 | 17.32 | 25.30 | -6.52 | -2.87 | 111.38 | -4.55 | -2.65 | 8.07 | -5.94 | 14.31 | 8.84 | -8.3 | 10950.0 | 0.4 | 5.26 | -13.04 | 23.95 | 0.17 | 1.7 | 20.16 | 16.73 | 16.73 | 2.71 | -29.06 | -29.06 | 49.4 | -20.78 | 26.8 | 72.26 | -13.41 | 20.33 | -4.05 | -97.56 | -65.98 | 45.35 | -24.81 | 24.18 | 0.02 | -65.85 | -72.72 |
| 23Q1 (14) | 60.42 | 18.26 | 37.82 | 30.58 | -11.57 | -15.17 | 0.79 | -56.35 | -92.86 | 0 | 0 | 0 | 84.66 | 5.77 | 21.6 | 8.93 | 49.58 | 31.32 | 86.83 | -2.38 | 25.91 | 27.07 | -6.96 | 4.02 | 116.69 | -4.79 | 9.34 | 8.58 | 10.28 | 8.75 | 9.64 | 0.1 | 10611.11 | 0.38 | -7.32 | -19.15 | 23.91 | 0.25 | 1.66 | 17.27 | 0.0 | 15.6 | 3.82 | 0.0 | -4.5 | 62.36 | 16.71 | 24.87 | 83.45 | 11.98 | 21.15 | -2.05 | 24.35 | -22.75 | 60.31 | 18.91 | 24.94 | 0.06 | -4.65 | -10.98 |
| 22Q4 (13) | 51.09 | 45.06 | 27.44 | 34.58 | -15.18 | 2.98 | 1.81 | -78.55 | -39.87 | 0 | 0 | 0 | 80.04 | -1.57 | 23.71 | 5.97 | -29.35 | 33.56 | 88.95 | 4.38 | 32.88 | 29.09 | -0.86 | 10.96 | 122.56 | 5.63 | 20.4 | 7.78 | 3.46 | -0.77 | 9.63 | 9530.0 | -4.18 | 0.41 | -10.87 | -14.58 | 23.85 | 0.8 | 1.84 | 17.27 | 0.0 | 15.6 | 3.82 | 0.0 | -4.5 | 53.43 | 12.7 | 23.88 | 74.52 | 8.79 | 20.06 | -2.71 | -113.39 | 29.06 | 50.72 | 9.93 | 29.03 | 0.06 | -5.76 | -10.77 |
| 22Q3 (12) | 35.22 | -24.53 | -9.16 | 40.77 | 12.56 | 9.95 | 8.44 | -19.23 | 28033.33 | 0 | 0 | 0 | 81.32 | 8.76 | 21.75 | 8.45 | 11.48 | 27.84 | 85.22 | 18.58 | 15.57 | 29.34 | 12.64 | 0.24 | 116.03 | 1.42 | 31.18 | 7.52 | 6.52 | 4.59 | 0.1 | 25.0 | -99.31 | 0.46 | 0.0 | -20.69 | 23.66 | 0.47 | 1.37 | 17.27 | 0.0 | 15.6 | 3.82 | 0.0 | -4.5 | 47.41 | 21.69 | 22.44 | 68.5 | 14.07 | 18.8 | -1.27 | 47.95 | 71.33 | 46.14 | 26.34 | 34.56 | 0.07 | -11.1 | -3.4 |
| 22Q2 (11) | 46.67 | 6.46 | 6.7 | 36.22 | 0.47 | 22.28 | 10.45 | -5.52 | 34733.33 | 0 | 0 | 0 | 74.77 | 7.4 | 17.01 | 7.58 | 11.47 | 19.0 | 71.87 | 4.22 | -4.63 | 26.05 | 0.11 | -15.62 | 114.41 | 7.21 | 46.87 | 7.06 | -10.52 | -13.16 | 0.08 | -11.11 | -99.46 | 0.46 | -2.13 | -25.81 | 23.55 | 0.13 | 0.94 | 17.27 | 15.6 | 15.6 | 3.82 | -4.5 | -4.5 | 38.96 | -21.99 | 21.14 | 60.05 | -12.82 | 17.54 | -2.44 | -46.11 | 43.26 | 36.52 | -24.34 | 31.08 | 0.07 | 11.44 | 6.53 |
| 22Q1 (10) | 43.84 | 9.35 | -1.37 | 36.05 | 7.36 | 20.61 | 11.06 | 267.44 | 36766.67 | 0 | 0 | 0 | 69.62 | 7.6 | 16.19 | 6.8 | 52.13 | 16.04 | 68.96 | 3.02 | -6.68 | 26.02 | -0.75 | -17.93 | 106.72 | 4.84 | 51.76 | 7.89 | 0.64 | 1.68 | 0.09 | -99.1 | -99.41 | 0.47 | -2.08 | -29.85 | 23.52 | 0.43 | 0.99 | 14.94 | 0.0 | 16.63 | 4.0 | 0.0 | -16.84 | 49.94 | 15.79 | 19.93 | 68.88 | 10.97 | 16.23 | -1.67 | 56.28 | 54.86 | 48.27 | 22.79 | 27.23 | 0.07 | -4.42 | 4.32 |
| 21Q4 (9) | 40.09 | 3.4 | -9.91 | 33.58 | -9.44 | 9.67 | 3.01 | 9933.33 | 7425.0 | 0 | 0 | 0 | 64.7 | -3.13 | 5.58 | 4.47 | -32.38 | -2.4 | 66.94 | -9.22 | -12.32 | 26.22 | -10.44 | -25.15 | 101.79 | 15.08 | 65.11 | 7.84 | 9.04 | 9.65 | 10.05 | -31.12 | -35.78 | 0.48 | -17.24 | -32.39 | 23.42 | 0.34 | 0.6 | 14.94 | 0.0 | 16.63 | 4.0 | 0.0 | -16.84 | 43.13 | 11.39 | 20.47 | 62.07 | 7.65 | 16.19 | -3.82 | 13.77 | 4.5 | 39.31 | 14.64 | 23.62 | 0.07 | 2.02 | 11.34 |
| 21Q3 (8) | 38.77 | -11.36 | 28.93 | 37.08 | 25.19 | -9.98 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 66.79 | 4.52 | 13.24 | 6.61 | 3.77 | 6.44 | 73.74 | -2.15 | 4.05 | 29.27 | -5.18 | -18.7 | 88.45 | 13.54 | 54.36 | 7.19 | -11.56 | 11.82 | 14.59 | -0.61 | 16111.11 | 0.58 | -6.45 | -9.38 | 23.34 | 0.04 | 0.26 | 14.94 | 0.0 | 16.63 | 4.0 | 0.0 | -16.84 | 38.72 | 20.4 | 24.74 | 57.66 | 12.86 | 18.5 | -4.43 | -3.02 | 17.04 | 34.29 | 23.08 | 33.42 | 0.07 | -1.96 | 51.56 |
| 21Q2 (7) | 43.74 | -1.6 | 21.13 | 29.62 | -0.9 | 8.38 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 63.9 | 6.64 | 20.84 | 6.37 | 8.7 | 8.52 | 75.36 | 1.98 | 26.72 | 30.88 | -2.63 | 0 | 77.9 | 10.78 | 50.85 | 8.13 | 4.77 | 122.13 | 14.68 | -4.55 | 16211.11 | 0.62 | -7.46 | -21.52 | 23.33 | 0.17 | 0.21 | 14.94 | 16.63 | 16.63 | 4.0 | -16.84 | -16.84 | 32.16 | -22.77 | 29.52 | 51.09 | -13.79 | 20.35 | -4.3 | -16.22 | 31.53 | 27.86 | -26.57 | 50.19 | 0.07 | 9.13 | 42.1 |
| 21Q1 (6) | 44.45 | -0.11 | 21.28 | 29.89 | -2.38 | 22.6 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 59.92 | -2.22 | 33.66 | 5.86 | 27.95 | 30.8 | 73.9 | -3.21 | 61.49 | 31.71 | -9.48 | 0 | 70.32 | 14.06 | 58.74 | 7.76 | 8.53 | 95.96 | 15.38 | -1.73 | 25533.33 | 0.67 | -5.63 | -19.28 | 23.29 | 0.04 | 0.04 | 12.81 | 0.0 | 15.61 | 4.81 | 0.0 | 40.64 | 41.64 | 16.31 | 21.01 | 59.26 | 10.93 | 21.16 | -3.7 | 7.5 | 31.23 | 37.94 | 19.31 | 30.69 | 0.06 | 2.01 | 40.33 |
| 20Q4 (5) | 44.5 | 47.99 | 24.34 | 30.62 | -25.66 | 12.24 | 0.04 | 0.0 | -55.56 | 0 | 0 | 0 | 61.28 | 3.9 | 52.7 | 4.58 | -26.25 | 55.78 | 76.35 | 7.73 | 55.09 | 35.03 | -2.72 | 0 | 61.65 | 7.59 | 37.03 | 7.15 | 11.2 | 91.18 | 15.65 | 17288.89 | 19462.5 | 0.71 | 10.94 | -22.83 | 23.28 | 0.0 | 0.04 | 12.81 | 0.0 | 15.61 | 4.81 | 0.0 | 40.64 | 35.8 | 15.34 | 19.61 | 53.42 | 9.78 | 20.23 | -4.0 | 25.09 | 16.84 | 31.8 | 23.74 | 26.59 | 0.06 | 38.88 | 74.75 |
| 20Q3 (4) | 30.07 | -16.73 | 0.0 | 41.19 | 50.71 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 58.98 | 11.54 | 0.0 | 6.21 | 5.79 | 0.0 | 70.87 | 19.17 | 0.0 | 36.01 | 0 | 0.0 | 57.3 | 10.96 | 0.0 | 6.43 | 75.68 | 0.0 | 0.09 | 0.0 | 0.0 | 0.64 | -18.99 | 0.0 | 23.28 | 0.0 | 0.0 | 12.81 | 0.0 | 0.0 | 4.81 | 0.0 | 0.0 | 31.04 | 25.01 | 0.0 | 48.66 | 14.63 | 0.0 | -5.34 | 14.97 | 0.0 | 25.7 | 38.54 | 0.0 | 0.05 | -8.08 | 0.0 |
