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) | 30.8 | -8.52 | 11.04 | -36.48 | 3.4 | 261.7 | 0 | 0 | 132.4 | -12.15 | 8.51 | -30.87 | 27.71 | -6.39 | 20.93 | 6.56 | 31.28 | -13.76 | 4.32 | -8.47 | 15.68 | -17.99 | 0.05 | -37.5 | 16.59 | 5.0 | 16.38 | 0.0 | 1.34 | -18.29 | 33.38 | 0.36 | 51.1 | -0.37 | -1.44 | 0 | 31.94 | 0.06 | 0.02 | -46.07 |
| 2022 (9) | 33.67 | -14.85 | 17.38 | -13.23 | 0.94 | 840.0 | 0 | 0 | 150.71 | -9.22 | 12.31 | -36.94 | 29.6 | -7.44 | 19.64 | 1.96 | 36.27 | 17.49 | 4.72 | 0.43 | 19.12 | 39.26 | 0.08 | -20.0 | 15.8 | 0.0 | 16.38 | 0.0 | 1.64 | 34.43 | 33.26 | -6.23 | 51.29 | -3.35 | -1.34 | 0 | 31.92 | -5.65 | 0.04 | 69.5 |
| 2021 (8) | 39.54 | -11.35 | 20.03 | -6.66 | 0.1 | -47.37 | 0 | 0 | 166.02 | 11.95 | 19.52 | 48.78 | 31.98 | 2.86 | 19.26 | -8.12 | 30.87 | 35.34 | 4.7 | 25.0 | 13.73 | 211.34 | 0.1 | -28.57 | 15.8 | 0.0 | 16.38 | 0.0 | 1.22 | -5.43 | 35.47 | 23.46 | 53.07 | 14.37 | -1.64 | 0 | 33.83 | 22.97 | 0.02 | -37.75 |
| 2020 (7) | 44.6 | -2.53 | 21.46 | 44.9 | 0.19 | 0.0 | 0 | 0 | 148.3 | 1.57 | 13.12 | 65.45 | 31.09 | 15.02 | 20.96 | 13.24 | 22.81 | -6.94 | 3.76 | 17.5 | 4.41 | 412.79 | 0.14 | -12.5 | 15.8 | 0.0 | 16.38 | 0.0 | 1.29 | -3.01 | 28.73 | 21.07 | 46.4 | 11.97 | -1.22 | 0 | 27.51 | 22.59 | 0.04 | -46.6 |
| 2019 (6) | 45.76 | 3.02 | 14.81 | 40.78 | 0.19 | 26.67 | 0 | 0 | 146.01 | -10.7 | 7.93 | -71.5 | 27.03 | -17.74 | 18.51 | -7.88 | 24.51 | -5.59 | 3.2 | 0.0 | 0.86 | 53.57 | 0.16 | -20.0 | 15.8 | 0.0 | 16.38 | 20.44 | 1.33 | 0 | 23.73 | -31.0 | 41.44 | -13.65 | -1.29 | 0 | 22.44 | -32.12 | 0.07 | 27.3 |
| 2018 (5) | 44.42 | 47.57 | 10.52 | -3.75 | 0.15 | 650.0 | 0 | 0 | 163.51 | 24.73 | 27.82 | 216.5 | 32.86 | 5.83 | 20.10 | -15.15 | 25.96 | 18.38 | 3.2 | 31900.0 | 0.56 | -17.65 | 0.2 | -89.25 | 15.8 | 0.0 | 13.6 | 6.92 | 0 | 0 | 34.39 | 144.07 | 47.99 | 79.0 | -1.33 | 0 | 33.06 | 118.22 | 0.05 | -6.9 |
| 2017 (4) | 30.1 | -11.63 | 10.93 | -34.28 | 0.02 | 0.0 | 0 | 0 | 131.09 | -0.44 | 8.79 | 73.72 | 31.05 | -8.62 | 23.69 | -8.22 | 21.93 | 21.43 | 0.01 | 0 | 0.68 | 300.0 | 1.86 | -26.77 | 15.8 | -29.53 | 12.72 | 4.09 | 0 | 0 | 14.09 | 36.53 | 26.81 | 18.94 | 1.06 | -40.11 | 15.15 | 25.31 | 0.06 | -17.14 |
| 2016 (3) | 34.06 | 17.21 | 16.63 | 27.92 | 0.02 | 0.0 | 0 | 0 | 131.67 | -3.16 | 5.06 | -15.38 | 33.98 | 11.52 | 25.81 | 15.15 | 18.06 | 5.86 | 0 | 0 | 0.17 | -10.53 | 2.54 | -19.37 | 22.42 | 0.0 | 12.22 | 5.16 | 0 | 0 | 10.32 | -10.34 | 22.54 | -2.51 | 1.77 | -12.38 | 12.09 | -10.64 | 0.07 | -5.13 |
| 2015 (2) | 29.06 | 13.16 | 13.0 | -28.45 | 0.02 | -98.11 | 0 | 0 | 135.96 | -15.16 | 5.98 | -33.85 | 30.47 | -10.85 | 22.41 | 5.07 | 17.06 | -16.9 | 0 | 0 | 0.19 | -9.52 | 3.15 | -34.51 | 22.42 | 0.31 | 11.62 | 8.5 | 0 | 0 | 11.51 | -16.78 | 23.12 | -5.79 | 2.02 | -12.55 | 13.53 | -16.17 | 0.07 | -18.32 |
| 2014 (1) | 25.68 | 0.59 | 18.17 | -19.24 | 1.06 | -23.19 | 0 | 0 | 160.25 | 0.79 | 9.04 | 29.89 | 34.18 | -4.9 | 21.33 | -5.64 | 20.53 | -15.51 | 0 | 0 | 0.21 | -96.2 | 4.81 | -14.56 | 22.35 | -0.31 | 10.71 | 6.89 | 0 | 0 | 13.83 | 18.0 | 24.54 | 12.88 | 2.31 | -25.24 | 16.14 | 8.98 | 0.09 | -21.1 |
| 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) | 43.35 | 8.24 | 44.4 | 10.99 | 22.93 | -26.59 | 4.9 | 8.89 | 81.48 | 0 | 0 | 0 | 34.11 | 5.31 | -1.3 | 2.98 | 30.13 | 63.74 | 30.58 | 3.24 | -9.42 | 24.44 | 3.61 | -1.49 | 25.87 | -4.19 | -21.37 | 4.39 | -1.35 | -2.66 | 16.98 | 28.34 | 0.59 | 0.03 | 0.0 | -50.0 | 16.59 | 0.0 | 0.0 | 17.23 | 0.0 | 5.19 | 1.44 | 0.0 | 7.46 | 31.59 | 10.45 | -3.25 | 50.25 | 6.3 | -0.22 | -1.01 | 2.88 | 1.94 | 30.58 | 10.96 | -3.29 | 0.04 | 5.69 | 59.15 |
| 24Q2 (19) | 40.05 | 21.33 | 26.3 | 8.94 | 15.95 | -12.61 | 4.5 | 9.76 | 103.62 | 0 | 0 | 0 | 32.39 | 10.21 | -3.08 | 2.29 | 5.05 | 2.69 | 29.62 | 8.98 | -4.97 | 23.58 | 9.87 | 4.27 | 27.0 | -7.15 | -20.98 | 4.45 | 1.14 | -9.37 | 13.23 | -8.63 | -25.51 | 0.03 | -25.0 | -50.0 | 16.59 | 0.0 | 0.0 | 17.23 | 5.19 | 5.19 | 1.44 | 7.46 | 7.46 | 28.6 | 4.92 | -7.23 | 47.27 | 5.09 | -2.64 | -1.04 | 9.57 | 29.25 | 27.56 | 5.55 | -6.13 | 0.04 | -10.08 | 32.36 |
| 24Q1 (18) | 33.01 | 7.18 | 0.82 | 7.71 | -30.16 | -36.23 | 4.1 | 20.59 | 184.72 | 0 | 0 | 0 | 29.39 | 0.48 | -16.46 | 2.18 | 198.63 | -41.55 | 27.18 | -1.91 | -15.14 | 21.47 | 2.57 | -4.34 | 29.08 | -7.03 | -15.66 | 4.4 | 1.85 | -8.71 | 14.48 | -7.65 | -22.19 | 0.04 | -20.0 | -50.0 | 16.59 | 0.0 | 5.0 | 16.38 | 0.0 | 0.0 | 1.34 | 0.0 | -18.29 | 27.26 | -18.33 | -6.29 | 44.98 | -11.98 | -4.52 | -1.15 | 20.14 | 13.53 | 26.11 | -18.25 | -5.94 | 0.04 | 122.52 | 23.02 |
| 23Q4 (17) | 30.8 | 2.6 | -8.52 | 11.04 | -26.25 | -36.48 | 3.4 | 25.93 | 261.7 | 0 | 0 | 0 | 29.25 | -15.36 | -11.2 | 0.73 | -59.89 | -62.18 | 27.71 | -17.92 | -6.39 | 20.93 | -15.63 | 6.56 | 31.28 | -4.92 | -13.76 | 4.32 | -4.21 | -8.47 | 15.68 | -7.11 | -17.99 | 0.05 | -16.67 | -37.5 | 16.59 | 0.0 | 5.0 | 16.38 | 0.0 | 0.0 | 1.34 | 0.0 | -18.29 | 33.38 | 2.24 | 0.36 | 51.1 | 1.47 | -0.37 | -1.44 | -39.81 | -7.46 | 31.94 | 1.01 | 0.06 | 0.02 | -24.75 | -46.07 |
| 23Q3 (16) | 30.02 | -5.33 | -10.71 | 14.97 | 46.33 | -26.98 | 2.7 | 22.17 | 513.64 | 0 | 0 | 0 | 34.56 | 3.41 | -4.69 | 1.82 | -18.39 | -1.09 | 33.76 | 8.31 | 2.09 | 24.81 | 9.66 | 14.65 | 32.9 | -3.72 | -10.94 | 4.51 | -8.15 | -3.22 | 16.88 | -4.95 | -13.97 | 0.06 | 0.0 | -33.33 | 16.59 | 0.0 | 5.0 | 16.38 | 0.0 | 0.0 | 1.34 | 0.0 | -18.29 | 32.65 | 5.9 | 4.58 | 50.36 | 3.73 | 2.27 | -1.03 | 29.93 | 16.26 | 31.62 | 7.7 | 5.44 | 0.03 | -12.09 | -32.28 |
| 23Q2 (15) | 31.71 | -3.15 | -19.19 | 10.23 | -15.38 | -26.72 | 2.21 | 53.47 | 1909.09 | 0 | 0 | 0 | 33.42 | -5.0 | -12.88 | 2.23 | -40.21 | -38.57 | 31.17 | -2.68 | -13.2 | 22.62 | 0.8 | 0.41 | 34.17 | -0.9 | -5.92 | 4.91 | 1.87 | -2.0 | 17.76 | -4.57 | -9.06 | 0.06 | -25.0 | -33.33 | 16.59 | 5.0 | 5.0 | 16.38 | 0.0 | 0.0 | 1.34 | -18.29 | -18.29 | 30.83 | 5.98 | 4.94 | 48.55 | 3.06 | 2.4 | -1.47 | -10.53 | 0.0 | 29.36 | 5.76 | 5.2 | 0.03 | -16.43 | -30.26 |
| 23Q1 (14) | 32.74 | -2.76 | -13.23 | 12.09 | -30.44 | -31.77 | 1.44 | 53.19 | 2300.0 | 0 | 0 | 0 | 35.18 | 6.8 | -18.49 | 3.73 | 93.26 | -24.19 | 32.03 | 8.21 | -13.97 | 22.44 | 14.26 | -0.49 | 34.48 | -4.94 | 4.96 | 4.82 | 2.12 | -1.23 | 18.61 | -2.67 | 3.62 | 0.08 | 0.0 | -20.0 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.64 | 0.0 | 34.43 | 29.09 | -12.54 | 11.16 | 47.11 | -8.15 | 7.61 | -1.33 | 0.75 | 2.92 | 27.76 | -13.03 | 11.94 | 0.04 | -2.46 | 66.81 |
| 22Q4 (13) | 33.67 | 0.15 | -14.85 | 17.38 | -15.22 | -13.23 | 0.94 | 113.64 | 840.0 | 0 | 0 | 0 | 32.94 | -9.16 | -6.07 | 1.93 | 4.89 | -38.34 | 29.6 | -10.49 | -7.44 | 19.64 | -9.23 | 1.95 | 36.27 | -1.81 | 17.49 | 4.72 | 1.29 | 0.43 | 19.12 | -2.55 | 39.26 | 0.08 | -11.11 | -20.0 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.64 | 0.0 | 34.43 | 33.26 | 6.53 | -6.23 | 51.29 | 4.16 | -3.35 | -1.34 | -8.94 | 18.29 | 31.92 | 6.44 | -5.65 | 0.04 | -5.49 | 69.5 |
| 22Q3 (12) | 33.62 | -14.32 | -22.68 | 20.5 | 46.85 | -12.99 | 0.44 | 300.0 | 214.29 | 0 | 0 | 0 | 36.26 | -5.47 | -15.3 | 1.84 | -49.31 | -64.13 | 33.07 | -7.91 | -10.45 | 21.64 | -3.96 | -0.62 | 36.94 | 1.71 | 40.3 | 4.66 | -6.99 | 0.65 | 19.62 | 0.46 | 67.98 | 0.09 | 0.0 | -18.18 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.64 | 0.0 | 34.43 | 31.22 | 6.26 | -4.09 | 49.24 | 3.86 | -1.83 | -1.23 | 16.33 | 26.35 | 29.99 | 7.45 | -2.88 | 0.04 | -9.47 | 55.86 |
| 22Q2 (11) | 39.24 | 4.0 | -21.03 | 13.96 | -21.22 | -31.74 | 0.11 | 83.33 | -38.89 | 0 | 0 | 0 | 38.36 | -11.12 | -12.94 | 3.63 | -26.22 | -37.52 | 35.91 | -3.55 | -7.78 | 22.53 | -0.1 | -2.57 | 36.32 | 10.56 | 57.37 | 5.01 | 2.66 | 5.92 | 19.53 | 8.74 | 198.17 | 0.09 | -10.0 | -25.0 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.64 | 34.43 | 27.13 | 29.38 | 12.27 | 7.38 | 47.41 | 8.29 | 5.29 | -1.47 | -7.3 | 5.77 | 27.91 | 12.54 | 8.18 | 0.04 | 99.89 | 45.61 |
| 22Q1 (10) | 37.73 | -4.58 | -21.88 | 17.72 | -11.53 | -18.23 | 0.06 | -40.0 | -66.67 | 0 | 0 | 0 | 43.16 | 23.07 | -2.09 | 4.92 | 57.19 | -9.72 | 37.23 | 16.42 | 1.36 | 22.55 | 17.07 | -1.33 | 32.85 | 6.41 | 61.03 | 4.88 | 3.83 | 7.02 | 17.96 | 30.81 | 172.12 | 0.1 | 0.0 | -16.67 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.22 | 0.0 | -5.43 | 26.17 | -26.22 | 21.49 | 43.78 | -17.51 | 11.66 | -1.37 | 16.46 | 0.0 | 24.8 | -26.69 | 22.95 | 0.02 | -0.88 | -34.77 |
| 21Q4 (9) | 39.54 | -9.06 | -11.35 | 20.03 | -14.98 | -6.66 | 0.1 | -28.57 | -47.37 | 0 | 0 | 0 | 35.07 | -18.08 | -9.36 | 3.13 | -38.99 | 24.21 | 31.98 | -13.4 | 2.86 | 19.26 | -11.52 | -8.12 | 30.87 | 17.24 | 35.34 | 4.7 | 1.51 | 25.0 | 13.73 | 17.55 | 211.34 | 0.1 | -9.09 | -28.57 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.22 | 0.0 | -5.43 | 35.47 | 8.97 | 23.46 | 53.07 | 5.8 | 14.37 | -1.64 | 1.8 | -34.43 | 33.83 | 9.55 | 22.97 | 0.02 | -13.1 | -37.75 |
| 21Q3 (8) | 43.48 | -12.5 | 11.46 | 23.56 | 15.21 | 41.42 | 0.14 | -22.22 | -26.32 | 0 | 0 | 0 | 42.81 | -2.84 | 2.98 | 5.13 | -11.7 | 27.93 | 36.93 | -5.16 | 9.68 | 21.77 | -5.86 | -4.8 | 26.33 | 14.08 | 24.73 | 4.63 | -2.11 | 44.69 | 11.68 | 78.32 | 162.47 | 0.11 | -8.33 | -42.11 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.22 | -5.43 | -5.43 | 32.55 | 18.97 | 22.97 | 50.16 | 11.39 | 13.64 | -1.67 | -7.05 | -18.44 | 30.88 | 19.69 | 23.22 | 0.03 | -15.42 | -58.47 |
| 21Q2 (7) | 49.69 | 2.88 | 1.0 | 20.45 | -5.63 | 56.47 | 0.18 | 0.0 | -5.26 | 0 | 0 | 0 | 44.06 | -0.05 | 21.11 | 5.81 | 6.61 | 64.12 | 38.94 | 6.02 | 32.54 | 23.12 | 1.18 | 0 | 23.08 | 13.14 | -4.19 | 4.73 | 3.73 | 41.19 | 6.55 | -0.76 | 102.16 | 0.12 | 0.0 | -20.0 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 27.36 | 27.02 | 21.76 | 45.03 | 14.84 | 12.18 | -1.56 | -13.87 | -1.96 | 25.8 | 27.91 | 23.21 | 0.03 | -10.45 | -53.7 |
| 21Q1 (6) | 48.3 | 8.3 | -1.51 | 21.67 | 0.98 | 59.1 | 0.18 | -5.26 | -5.26 | 0 | 0 | 0 | 44.08 | 13.93 | 39.23 | 5.45 | 116.27 | 78.1 | 36.73 | 18.14 | 43.14 | 22.85 | 9.01 | 0 | 20.4 | -10.57 | -10.84 | 4.56 | 21.28 | 39.45 | 6.6 | 49.66 | 99.4 | 0.12 | -14.29 | -25.0 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.29 | 0.0 | -3.01 | 21.54 | -25.03 | 14.09 | 39.21 | -15.5 | 7.16 | -1.37 | -12.3 | 15.95 | 20.17 | -26.68 | 16.93 | 0.03 | -5.43 | -51.89 |
| 20Q4 (5) | 44.6 | 14.33 | -2.53 | 21.46 | 28.81 | 44.9 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 38.69 | -6.93 | 2.82 | 2.52 | -37.16 | 389.66 | 31.09 | -7.66 | 15.02 | 20.96 | -8.32 | 0 | 22.81 | 8.05 | -6.94 | 3.76 | 17.5 | 17.5 | 4.41 | -0.9 | 412.79 | 0.14 | -26.32 | -12.5 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.29 | 0.0 | -3.01 | 28.73 | 8.54 | 21.07 | 46.4 | 5.12 | 11.97 | -1.22 | 13.48 | 5.43 | 27.51 | 9.78 | 22.59 | 0.04 | -42.03 | -46.6 |
| 20Q3 (4) | 39.01 | -20.71 | 0.0 | 16.66 | 27.47 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 41.57 | 14.27 | 0.0 | 4.01 | 13.28 | 0.0 | 33.67 | 14.6 | 0.0 | 22.87 | 0 | 0.0 | 21.11 | -12.37 | 0.0 | 3.2 | -4.48 | 0.0 | 4.45 | 37.35 | 0.0 | 0.19 | 26.67 | 0.0 | 15.8 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 26.47 | 17.8 | 0.0 | 44.14 | 9.97 | 0.0 | -1.41 | 7.84 | 0.0 | 25.06 | 19.68 | 0.0 | 0.06 | -5.7 | 0.0 |
