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) | 19.06 | 11.14 | 64.54 | -36.98 | 0.07 | -70.83 | 0 | 0 | 1071.95 | -9.7 | 0.06 | -99.27 | 41.72 | -11.27 | 3.89 | -1.74 | 123.71 | -31.99 | 0.88 | 7.32 | 8.58 | -1.27 | 2.81 | -9.35 | 26.98 | 0.0 | 8.8 | 10.41 | 0 | 0 | 6.2 | -26.97 | 15.0 | -26.4 | 0.28 | -31.71 | 6.48 | -27.19 | 0.00 | 0 |
| 2022 (9) | 17.15 | -18.91 | 102.41 | 61.38 | 0.24 | -87.17 | 0 | 0 | 1187.07 | 9.67 | 8.24 | -27.27 | 47.02 | -19.69 | 3.96 | -26.78 | 181.89 | 46.48 | 0.82 | 1.23 | 8.69 | 18.55 | 3.1 | -7.19 | 26.98 | 10.21 | 7.97 | 16.86 | 3.92 | 50.19 | 8.49 | -27.99 | 20.38 | -3.96 | 0.41 | 0 | 8.9 | 13.09 | 0.00 | 0 |
| 2021 (8) | 21.15 | 33.1 | 63.46 | 69.09 | 1.87 | 2571.43 | 0 | 0 | 1082.37 | -0.26 | 11.33 | 62.55 | 58.55 | -26.54 | 5.41 | -26.34 | 124.17 | 57.62 | 0.81 | 55.77 | 7.33 | -16.51 | 3.34 | 466.1 | 24.48 | 9.97 | 6.82 | 11.44 | 2.61 | 422.0 | 11.79 | 23.2 | 21.22 | 31.07 | -3.92 | 0 | 7.87 | 13.07 | 0.00 | -61.6 |
| 2020 (7) | 15.89 | 45.65 | 37.53 | 32.05 | 0.07 | 0.0 | 0 | 0 | 1085.23 | 12.02 | 6.97 | 89.4 | 79.7 | 147.06 | 7.34 | 120.54 | 78.78 | 0.33 | 0.52 | -21.21 | 8.78 | -0.79 | 0.59 | 34.09 | 22.26 | 0.0 | 6.12 | 6.43 | 0.5 | 0 | 9.57 | 69.08 | 16.19 | 41.89 | -2.61 | 0 | 6.96 | 34.88 | 0.00 | 733.24 |
| 2019 (6) | 10.91 | -21.62 | 28.42 | -30.39 | 0.07 | -95.86 | 0 | 0 | 968.77 | 20.71 | 3.68 | 51.44 | 32.26 | 149.69 | 3.33 | 106.86 | 78.52 | -20.12 | 0.66 | -27.47 | 8.85 | 18.0 | 0.44 | -18.52 | 22.26 | 0.0 | 5.75 | 4.36 | 0 | 0 | 5.66 | 79.68 | 11.41 | 23.09 | -0.5 | 0 | 5.16 | 48.28 | 0.00 | -91.97 |
| 2018 (5) | 13.92 | 107.76 | 40.83 | 2.67 | 1.69 | 2716.67 | 0 | 0 | 802.59 | 5.62 | 2.43 | -33.24 | 12.92 | -72.62 | 1.61 | -74.07 | 98.3 | 24.35 | 0.91 | -3.19 | 7.5 | -16.48 | 0.54 | 22.73 | 22.26 | 0.0 | 5.51 | 7.2 | 0.62 | 0 | 3.15 | -31.97 | 9.27 | -5.12 | 0.33 | 0 | 3.48 | -13.22 | 0.00 | 1079.04 |
| 2017 (4) | 6.7 | 21.38 | 39.77 | 7.2 | 0.06 | -94.55 | 0 | 0 | 759.85 | 0.34 | 3.64 | 52.94 | 47.18 | -20.1 | 6.21 | -20.37 | 79.05 | -3.8 | 0.94 | 77.36 | 8.98 | 12.25 | 0.44 | -6.38 | 22.26 | 0.0 | 5.14 | 4.9 | 0 | 0 | 4.63 | 95.36 | 9.77 | 34.2 | -0.62 | 0 | 4.01 | 8.38 | 0.00 | -83.58 |
| 2016 (3) | 5.52 | -1.6 | 37.1 | 49.6 | 1.1 | -31.25 | 0 | 0 | 757.29 | 5.74 | 2.38 | -44.13 | 59.05 | 122.33 | 7.80 | 110.26 | 82.17 | -2.16 | 0.53 | 120.83 | 8.0 | 6.95 | 0.47 | 1075.0 | 22.26 | 10.03 | 4.9 | 9.38 | 0 | 0 | 2.37 | -47.1 | 7.28 | -18.75 | 1.33 | -35.44 | 3.7 | -43.43 | 0.00 | -13.25 |
| 2015 (2) | 5.61 | -26.09 | 24.8 | 1.68 | 1.6 | 0 | 0 | 0 | 716.18 | 17.38 | 4.26 | -5.96 | 26.56 | -26.51 | 3.71 | -37.39 | 83.98 | -11.05 | 0.24 | 41.18 | 7.48 | -25.94 | 0.04 | 300.0 | 20.23 | 14.81 | 4.48 | 11.17 | 0 | 0 | 4.48 | -3.86 | 8.96 | 3.23 | 2.06 | 50.36 | 6.54 | 8.46 | 0.00 | -23.66 |
| 2014 (1) | 7.59 | 13.11 | 24.39 | 93.42 | 0 | 0 | 0 | 0 | 610.12 | 75.64 | 4.53 | 124.26 | 36.14 | 239.02 | 5.92 | 93.02 | 94.41 | 91.23 | 0.17 | -86.29 | 10.1 | 110.42 | 0.01 | -50.0 | 17.62 | 9.37 | 4.03 | 0.5 | 0 | 0 | 4.66 | 3484.62 | 8.68 | 32.92 | 1.37 | 389.29 | 6.03 | 1370.73 | 0.00 | -8.1 |
| 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) | 29.39 | 57.93 | 56.16 | 74.66 | 35.55 | 26.18 | 1.67 | 2285.71 | 1184.62 | 0 | 0 | 0 | 306.44 | 24.41 | 8.85 | -6.41 | -4830.77 | -3152.38 | 25.78 | 351.49 | -41.03 | 2.30 | 341.45 | -44.43 | 110.19 | -12.14 | -31.58 | 0.78 | 5.41 | -23.53 | 6.93 | -18.85 | -19.42 | 2.61 | -2.61 | -10.31 | 26.98 | 0.0 | 0.0 | 8.8 | 0.0 | 0.0 | 0 | 0 | 0 | -2.28 | -155.34 | -138.45 | 6.52 | -49.57 | -55.74 | 4.0 | 20.12 | 19.4 | 1.72 | -76.91 | -81.47 | 0.00 | 0 | 0 |
| 24Q2 (19) | 18.61 | 4.61 | 14.59 | 55.08 | -22.07 | -38.4 | 0.07 | 0.0 | -61.11 | 0 | 0 | 0 | 246.32 | -0.34 | 8.13 | -0.13 | -117.33 | 69.77 | 5.71 | -64.95 | -56.08 | 0.52 | -65.54 | -56.22 | 125.41 | -4.23 | -21.57 | 0.74 | -16.85 | -2.63 | 8.54 | -0.23 | -1.04 | 2.68 | -2.19 | -10.37 | 26.98 | 0.0 | 0.0 | 8.8 | 0.0 | 0.0 | 0 | 0 | 0 | 4.12 | -40.8 | -27.97 | 12.93 | -17.96 | -10.95 | 3.33 | 21.53 | 250.53 | 7.45 | -23.2 | 11.69 | 0.00 | 0 | 0 |
| 24Q1 (18) | 17.79 | -6.66 | -1.77 | 70.68 | 9.51 | -7.04 | 0.07 | 0.0 | -66.67 | 0 | 0 | 0 | 247.15 | -22.88 | 2.06 | 0.75 | 141.94 | 1975.0 | 16.29 | -60.95 | -44.82 | 1.51 | -61.13 | -41.66 | 130.95 | 5.85 | -24.36 | 0.89 | 1.14 | 12.66 | 8.56 | -0.23 | -1.15 | 2.74 | -2.49 | -9.87 | 26.98 | 0.0 | 0.0 | 8.8 | 0.0 | 10.41 | 0 | 0 | -100.0 | 6.96 | 12.26 | -17.73 | 15.76 | 5.07 | -22.52 | 2.74 | 878.57 | 4014.29 | 9.7 | 49.69 | 15.61 | 0.00 | 0 | 0 |
| 23Q4 (17) | 19.06 | 1.28 | 11.14 | 64.54 | 9.08 | -36.98 | 0.07 | -46.15 | -70.83 | 0 | 0 | 0 | 320.47 | 13.84 | 5.3 | 0.31 | 47.62 | -54.41 | 41.72 | -4.57 | -11.27 | 3.89 | -6.01 | -1.74 | 123.71 | -23.19 | -31.99 | 0.88 | -13.73 | 7.32 | 8.58 | -0.23 | -1.27 | 2.81 | -3.44 | -9.35 | 26.98 | 0.0 | 0.0 | 8.8 | 0.0 | 10.41 | 0 | 0 | -100.0 | 6.2 | 4.55 | -26.97 | 15.0 | 1.83 | -26.4 | 0.28 | -91.64 | -31.71 | 6.48 | -30.17 | -27.19 | 0.00 | 0 | 0 |
| 23Q3 (16) | 18.82 | 15.89 | 7.85 | 59.17 | -33.82 | -52.58 | 0.13 | -27.78 | -51.85 | 0 | 0 | 0 | 281.52 | 23.58 | -11.36 | 0.21 | 148.84 | -88.4 | 43.72 | 236.31 | -7.08 | 4.14 | 247.8 | 4.91 | 161.06 | 0.72 | -17.68 | 1.02 | 34.21 | 37.84 | 8.6 | -0.35 | -1.49 | 2.91 | -2.68 | -8.2 | 26.98 | 0.0 | 0.0 | 8.8 | 0.0 | 10.41 | 0 | 0 | -100.0 | 5.93 | 3.67 | -23.09 | 14.73 | 1.45 | -24.85 | 3.35 | 252.63 | 42.55 | 9.28 | 39.13 | -7.75 | 0.00 | 0 | 0 |
| 23Q2 (15) | 16.24 | -10.33 | -16.07 | 89.41 | 17.6 | 60.18 | 0.18 | -14.29 | -94.81 | 0 | 0 | 0 | 227.8 | -5.93 | -17.01 | -0.43 | -975.0 | -116.04 | 13.0 | -55.96 | -71.27 | 1.19 | -54.08 | -69.27 | 159.91 | -7.64 | 1.47 | 0.76 | -3.8 | 1.33 | 8.63 | -0.35 | 54.11 | 2.99 | -1.64 | -7.14 | 26.98 | 0.0 | 0.0 | 8.8 | 10.41 | 10.41 | 0 | -100.0 | -100.0 | 5.72 | -32.39 | -3.21 | 14.52 | -28.61 | -18.38 | 0.95 | 1457.14 | 228.38 | 6.67 | -20.5 | 29.01 | 0.00 | 0 | 0 |
| 23Q1 (14) | 18.11 | 5.6 | 6.84 | 76.03 | -25.76 | -21.94 | 0.21 | -12.5 | -88.77 | 0 | 0 | 0 | 242.16 | -20.43 | -16.67 | -0.04 | -105.88 | -101.3 | 29.52 | -37.22 | -43.24 | 2.59 | -34.55 | -43.8 | 173.13 | -4.82 | 32.18 | 0.79 | -3.66 | 3.95 | 8.66 | -0.35 | 19.12 | 3.04 | -1.94 | -7.32 | 26.98 | 0.0 | 0.0 | 7.97 | 0.0 | 16.86 | 3.92 | 0.0 | 50.19 | 8.46 | -0.35 | -43.03 | 20.34 | -0.2 | -16.23 | -0.07 | -117.07 | 97.0 | 8.39 | -5.73 | -32.99 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 17.15 | -1.72 | -18.91 | 102.41 | -17.92 | 61.38 | 0.24 | -11.11 | -87.17 | 0 | 0 | 0 | 304.35 | -4.17 | -1.6 | 0.68 | -62.43 | -79.46 | 47.02 | -0.06 | -19.69 | 3.96 | 0.35 | -26.78 | 181.89 | -7.03 | 46.48 | 0.82 | 10.81 | 1.23 | 8.69 | -0.46 | 18.55 | 3.1 | -2.21 | -7.19 | 26.98 | 0.0 | 10.21 | 7.97 | 0.0 | 16.86 | 3.92 | 0.0 | 50.19 | 8.49 | 10.12 | -27.99 | 20.38 | 3.98 | -3.96 | 0.41 | -82.55 | 110.46 | 8.9 | -11.53 | 13.09 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 17.45 | -9.82 | 19.85 | 124.77 | 123.52 | 165.07 | 0.27 | -92.22 | 285.71 | 0 | 0 | 0 | 317.61 | 15.71 | 8.19 | 1.81 | -32.46 | -39.26 | 47.05 | 3.98 | -21.54 | 3.95 | 1.88 | -27.01 | 195.65 | 24.14 | 72.59 | 0.74 | -1.33 | 54.17 | 8.73 | 55.89 | 0.0 | 3.17 | -1.55 | 446.55 | 26.98 | 0.0 | 10.21 | 7.97 | 0.0 | 16.86 | 3.92 | 0.0 | 50.19 | 7.71 | 30.46 | -7.44 | 19.6 | 10.17 | 10.36 | 2.35 | 417.57 | 164.92 | 10.06 | 94.58 | 113.59 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 19.35 | 14.16 | 33.08 | 55.82 | -42.69 | 16.39 | 3.47 | 85.56 | 4857.14 | 0 | 0 | 0 | 274.48 | -5.55 | 17.32 | 2.68 | -12.7 | 13.08 | 45.25 | -13.0 | 0.58 | 3.87 | -16.02 | -3.77 | 157.6 | 20.32 | 75.19 | 0.75 | -1.32 | 53.06 | 5.6 | -22.97 | -36.0 | 3.22 | -1.83 | 445.76 | 26.98 | 0.0 | 21.2 | 7.97 | 16.86 | 30.23 | 3.92 | 50.19 | 684.0 | 5.91 | -60.2 | -59.58 | 17.79 | -26.73 | -16.24 | -0.74 | 68.24 | 80.27 | 5.17 | -58.71 | -52.44 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 16.95 | -19.86 | 13.99 | 97.4 | 53.48 | 47.89 | 1.87 | 0.0 | 2571.43 | 0 | 0 | 0 | 290.62 | -6.04 | 18.36 | 3.07 | -7.25 | 14.55 | 52.01 | -11.17 | -16.3 | 4.61 | -14.72 | -17.23 | 130.98 | 5.48 | 58.69 | 0.76 | -6.17 | 46.15 | 7.27 | -0.82 | -17.1 | 3.28 | -1.8 | 455.93 | 26.98 | 10.21 | 21.2 | 6.82 | 0.0 | 11.44 | 2.61 | 0.0 | 422.0 | 14.85 | 25.95 | 21.22 | 24.28 | 14.42 | 28.67 | -2.33 | 40.56 | 9.34 | 12.52 | 59.09 | 29.34 | 0.00 | -23.57 | -71.66 |
| 21Q4 (9) | 21.15 | 45.26 | 33.1 | 63.46 | 34.82 | 69.09 | 1.87 | 2571.43 | 2571.43 | 0 | 0 | 0 | 309.31 | 5.37 | -7.92 | 3.31 | 11.07 | 33.47 | 58.55 | -2.37 | -26.54 | 5.41 | 0.03 | -26.34 | 124.17 | 9.54 | 57.62 | 0.81 | 68.75 | 55.77 | 7.33 | -16.04 | -16.51 | 3.34 | 475.86 | 466.1 | 24.48 | 0.0 | 9.97 | 6.82 | 0.0 | 11.44 | 2.61 | 0.0 | 422.0 | 11.79 | 41.54 | 23.2 | 21.22 | 19.48 | 31.07 | -3.92 | -8.29 | -50.19 | 7.87 | 67.09 | 13.07 | 0.00 | -7.36 | -61.6 |
| 21Q3 (8) | 14.56 | 0.14 | -5.7 | 47.07 | -1.86 | -14.18 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 293.56 | 25.48 | -2.81 | 2.98 | 25.74 | 30.7 | 59.97 | 33.3 | 7.09 | 5.41 | 34.32 | -1.33 | 113.36 | 26.01 | 67.97 | 0.48 | -2.04 | -12.73 | 8.73 | -0.23 | -0.8 | 0.58 | -1.69 | 11.54 | 24.48 | 9.97 | 9.97 | 6.82 | 11.44 | 11.44 | 2.61 | 422.0 | 422.0 | 8.33 | -43.02 | 17.99 | 17.76 | -16.38 | 29.82 | -3.62 | 3.47 | -89.53 | 4.71 | -56.67 | -8.54 | 0.00 | 37.08 | -64.52 |
| 21Q2 (7) | 14.54 | -2.22 | 2.68 | 47.96 | -27.18 | 20.11 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 233.95 | -4.72 | 1.09 | 2.37 | -11.57 | 86.61 | 44.99 | -27.6 | 281.59 | 4.03 | -27.76 | 0 | 89.96 | 8.99 | 9.65 | 0.49 | -5.77 | -14.04 | 8.75 | -0.23 | -0.79 | 0.59 | 0.0 | 37.21 | 22.26 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 14.62 | 19.35 | 205.86 | 21.24 | 12.56 | 86.32 | -3.75 | -45.91 | -197.62 | 10.87 | 12.29 | 208.81 | 0.00 | -70.8 | 146.25 |
| 21Q1 (6) | 14.87 | -6.42 | -5.65 | 65.86 | 75.49 | 82.49 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 245.54 | -26.9 | 13.75 | 2.68 | 8.06 | 182.11 | 62.14 | -22.03 | 295.54 | 5.57 | -24.11 | 0 | 82.54 | 4.77 | 9.64 | 0.52 | 0.0 | -16.13 | 8.77 | -0.11 | -0.79 | 0.59 | 0.0 | 37.21 | 22.26 | 0.0 | 0.0 | 6.12 | 0.0 | 6.43 | 0.5 | 0.0 | 0 | 12.25 | 28.0 | 85.33 | 18.87 | 16.55 | 52.67 | -2.57 | 1.53 | -729.03 | 9.68 | 39.08 | 53.65 | 0.00 | 3.54 | 791.31 |
| 20Q4 (5) | 15.89 | 2.91 | 45.65 | 37.53 | -31.58 | 32.05 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 335.9 | 11.21 | 23.29 | 2.48 | 8.77 | 181.82 | 79.7 | 42.32 | 147.06 | 7.34 | 34.0 | 0 | 78.78 | 16.73 | 0.33 | 0.52 | -5.45 | -21.21 | 8.78 | -0.23 | -0.79 | 0.59 | 13.46 | 34.09 | 22.26 | 0.0 | 0.0 | 6.12 | 0.0 | 6.43 | 0.5 | 0.0 | 0 | 9.57 | 35.55 | 69.08 | 16.19 | 18.35 | 41.89 | -2.61 | -36.65 | -422.0 | 6.96 | 35.15 | 34.88 | 0.00 | -14.4 | 733.24 |
| 20Q3 (4) | 15.44 | 9.04 | 0.0 | 54.85 | 37.37 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 302.05 | 30.52 | 0.0 | 2.28 | 79.53 | 0.0 | 56.0 | 374.98 | 0.0 | 5.48 | 0 | 0.0 | 67.49 | -17.74 | 0.0 | 0.55 | -3.51 | 0.0 | 8.8 | -0.23 | 0.0 | 0.52 | 20.93 | 0.0 | 22.26 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 7.06 | 47.7 | 0.0 | 13.68 | 20.0 | 0.0 | -1.91 | -51.59 | 0.0 | 5.15 | 46.31 | 0.0 | 0.00 | 851.4 | 0.0 |
