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) | 57.99 | 8.21 | 22.35 | 0.99 | 0 | 0 | 0 | 0 | 90.99 | -35.14 | 3.51 | -23.19 | 17.7 | -18.84 | 19.45 | 25.12 | 17.62 | -27.19 | 13.26 | -2.64 | 9.0 | 0 | 1.65 | -47.45 | 27.88 | 0.0 | 14.85 | 3.05 | 5.15 | -33.55 | 25.85 | 9.21 | 45.85 | 0.07 | -6.24 | 0 | 19.61 | 5.94 | 0.04 | 10.47 |
| 2022 (9) | 53.59 | -0.19 | 22.13 | -11.83 | 5.0 | 0 | 0 | 0 | 140.28 | 54.39 | 4.57 | 103.11 | 21.81 | 50.1 | 15.55 | -2.78 | 24.2 | -10.0 | 13.62 | -1.16 | 0 | 0 | 3.14 | -36.18 | 27.88 | -0.14 | 14.41 | 1.62 | 7.75 | 18.87 | 23.67 | 4.46 | 45.82 | 5.67 | -5.16 | 0 | 18.51 | 25.15 | 0.04 | -56.88 |
| 2021 (8) | 53.69 | -0.07 | 25.1 | 7.73 | 0 | 0 | 0 | 0 | 90.86 | 48.88 | 2.25 | 40.62 | 14.53 | 14.14 | 15.99 | -23.33 | 26.89 | 142.91 | 13.78 | -2.06 | 0 | 0 | 4.92 | 128.84 | 27.92 | -0.11 | 14.18 | 1.14 | 6.52 | 10.14 | 22.66 | 0.71 | 43.36 | 2.17 | -7.87 | 0 | 14.79 | -4.7 | 0.08 | 36.69 |
| 2020 (7) | 53.73 | -19.4 | 23.3 | 5.91 | 2.5 | 0 | 0 | 0 | 61.03 | -1.39 | 1.6 | 90.48 | 12.73 | 38.67 | 20.86 | 40.63 | 11.07 | 6.54 | 14.07 | 84.16 | 0 | 0 | 2.15 | 39.61 | 27.95 | 1.49 | 14.02 | 0.57 | 5.92 | 35.78 | 22.5 | -6.05 | 42.44 | 0.45 | -6.98 | 0 | 15.52 | -12.81 | 0.06 | -0.89 |
| 2019 (6) | 66.66 | 2.63 | 22.0 | 25.0 | 0 | 0 | 0 | 0 | 61.89 | -44.71 | 0.84 | -35.88 | 9.18 | -75.85 | 14.83 | -56.33 | 10.39 | 4.0 | 7.64 | -4.26 | 0 | 0 | 1.54 | 54.0 | 27.54 | 0.51 | 13.94 | 0.94 | 4.36 | 2.35 | 23.95 | -3.11 | 42.25 | -1.26 | -6.15 | 0 | 17.8 | -18.24 | 0.06 | -11.01 |
| 2018 (5) | 64.95 | 10.55 | 17.6 | -12.91 | 0 | 0 | 0 | 0 | 111.94 | 6.07 | 1.31 | 907.69 | 38.02 | 60.22 | 33.96 | 51.04 | 9.99 | -14.32 | 7.98 | 2.7 | 6.0 | 0 | 1.0 | -18.03 | 27.4 | 0.07 | 13.81 | 0.07 | 4.26 | 200.0 | 24.72 | -9.68 | 42.79 | 0.47 | -2.95 | 0 | 21.77 | -10.6 | 0.07 | 5.18 |
| 2017 (4) | 58.75 | 21.13 | 20.21 | -16.31 | 0 | 0 | 0 | 0 | 105.53 | -8.85 | 0.13 | -75.93 | 23.73 | -14.73 | 22.49 | -6.46 | 11.66 | -20.73 | 7.77 | 511.81 | 0 | 0 | 1.22 | 31.18 | 27.38 | -0.07 | 13.8 | 0.44 | 1.42 | 0.0 | 27.37 | -7.09 | 42.59 | -4.57 | -3.02 | 0 | 24.35 | -16.61 | 0.07 | 391.79 |
| 2016 (3) | 48.5 | -15.53 | 24.15 | 39.6 | 0 | 0 | 0 | 0 | 115.77 | -7.32 | 0.54 | -80.29 | 27.83 | 22.65 | 24.04 | 32.35 | 14.71 | 38.64 | 1.27 | -7.97 | 0 | 0 | 0.93 | -1.06 | 27.4 | 0.48 | 13.74 | 2.0 | 1.42 | 0.0 | 29.46 | -3.31 | 44.63 | -1.63 | -0.26 | 0 | 29.2 | -15.66 | 0.01 | 25.05 |
| 2015 (2) | 57.42 | 5.51 | 17.3 | 22.7 | 0 | 0 | 0 | 0 | 124.92 | -19.05 | 2.74 | -0.36 | 22.69 | -7.05 | 18.16 | 14.82 | 10.61 | -9.78 | 1.38 | -23.33 | 0 | 0 | 0.94 | -8.74 | 27.27 | 0.96 | 13.47 | 2.12 | 1.42 | 0.0 | 30.47 | 2.77 | 45.37 | 2.48 | 4.15 | -13.9 | 34.62 | 0.44 | 0.01 | 1642.51 |
| 2014 (1) | 54.42 | 17.82 | 14.1 | 41.0 | 0 | 0 | 0 | 0 | 154.31 | -19.49 | 2.75 | 0 | 24.41 | 0.83 | 15.82 | 25.23 | 11.76 | -12.43 | 1.8 | -45.45 | 0 | 0 | 1.03 | -6.36 | 27.01 | -30.8 | 13.19 | 0.0 | 1.42 | -58.11 | 29.65 | 9.17 | 44.27 | 1.19 | 4.82 | 1621.43 | 34.47 | 25.62 | 0.00 | -12.34 |
| 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) | 51.23 | 35.78 | -16.81 | 17.21 | 6.43 | -23.44 | 0 | -100.0 | 0 | 0 | 0 | 0 | 18.81 | 10.39 | -18.04 | 0.79 | 2.6 | -26.17 | 12.4 | 8.77 | -32.31 | 16.47 | 14.75 | -9.65 | 15.57 | 3.04 | -17.79 | 13.32 | -0.82 | -1.7 | 9.0 | 0 | 0.0 | 1.72 | -5.49 | -27.43 | 27.88 | 0.0 | 0.0 | 15.13 | 0.0 | 1.89 | 6.24 | 0.0 | 21.17 | 24.87 | 3.28 | -0.64 | 46.24 | 1.74 | 2.69 | -3.34 | -45.85 | -13.99 | 21.53 | -1.19 | -2.58 | 0.05 | 5.82 | 42.54 |
| 24Q2 (19) | 37.73 | -3.13 | -37.76 | 16.17 | -6.59 | -27.94 | 9.0 | 0 | 0 | 0 | 0 | 0 | 17.04 | 6.5 | -22.86 | 0.77 | 1.32 | -16.3 | 11.4 | 2.24 | -31.78 | 14.36 | 8.74 | 1.08 | 15.11 | -6.21 | -16.47 | 13.43 | -0.07 | 0.6 | 0 | -100.0 | -100.0 | 1.82 | -2.67 | -33.09 | 27.88 | 0.0 | 0.0 | 15.13 | 1.89 | 1.89 | 6.24 | 21.17 | 21.17 | 24.08 | -2.43 | 0.5 | 45.45 | 1.72 | 3.39 | -2.29 | 27.3 | 60.52 | 21.79 | 1.21 | 19.99 | 0.04 | 34.31 | 39.84 |
| 24Q1 (18) | 38.95 | -32.83 | -28.9 | 17.31 | -22.55 | -47.02 | 0 | 0 | 0 | 0 | 0 | 0 | 16.0 | -31.68 | -29.02 | 0.76 | -11.63 | 15.15 | 11.15 | -37.01 | -33.15 | 13.20 | -32.13 | 0.59 | 16.11 | -8.57 | -30.86 | 13.44 | 1.36 | -1.1 | 9.0 | 0.0 | 0 | 1.87 | 13.33 | -39.29 | 27.88 | 0.0 | 0.0 | 14.85 | 0.0 | 3.05 | 5.15 | 0.0 | -33.55 | 24.68 | -4.53 | 14.47 | 44.68 | -2.55 | 2.2 | -3.15 | 49.52 | 39.19 | 21.53 | 9.79 | 31.44 | 0.03 | -19.41 | -14.74 |
| 23Q4 (17) | 57.99 | -5.83 | 8.21 | 22.35 | -0.58 | 0.99 | 0 | 0 | -100.0 | 0 | 0 | 0 | 23.42 | 2.05 | -28.79 | 0.86 | -19.63 | -24.56 | 17.7 | -3.38 | -18.84 | 19.45 | 6.67 | 25.1 | 17.62 | -6.97 | -27.19 | 13.26 | -2.14 | -2.64 | 9.0 | 0.0 | 0 | 1.65 | -30.38 | -47.45 | 27.88 | 0.0 | 0.0 | 14.85 | 0.0 | 3.05 | 5.15 | 0.0 | -33.55 | 25.85 | 3.28 | 9.21 | 45.85 | 1.82 | 0.07 | -6.24 | -112.97 | -20.93 | 19.61 | -11.27 | 5.94 | 0.04 | 24.45 | 10.47 |
| 23Q3 (16) | 61.58 | 1.58 | 14.35 | 22.48 | 0.18 | -27.2 | 0 | 0 | 0 | 0 | 0 | 0 | 22.95 | 3.89 | -42.83 | 1.07 | 16.3 | -14.4 | 18.32 | 9.63 | -32.65 | 18.23 | 28.39 | -12.37 | 18.94 | 4.7 | -28.61 | 13.55 | 1.5 | -1.6 | 9.0 | 0.0 | 0 | 2.37 | -12.87 | -27.74 | 27.88 | 0.0 | -0.04 | 14.85 | 0.0 | 3.05 | 5.15 | 0.0 | -33.55 | 25.03 | 4.47 | 11.1 | 45.03 | 2.43 | 0.78 | -2.93 | 49.48 | 8.72 | 22.1 | 21.7 | 14.39 | 0.03 | 3.81 | -0.63 |
| 23Q2 (15) | 60.62 | 10.66 | 24.68 | 22.44 | -31.31 | -25.87 | 0 | 0 | 0 | 0 | 0 | 0 | 22.09 | -2.0 | -29.92 | 0.92 | 39.39 | -2.13 | 16.71 | 0.18 | -34.75 | 14.20 | 8.21 | -36.08 | 18.09 | -22.36 | -46.18 | 13.35 | -1.77 | -3.12 | 9.0 | 0 | 0 | 2.72 | -11.69 | -27.08 | 27.88 | 0.0 | -0.04 | 14.85 | 3.05 | 3.05 | 5.15 | -33.55 | -33.55 | 23.96 | 11.13 | 12.65 | 43.96 | 0.55 | 1.22 | -5.8 | -11.97 | -12.62 | 18.16 | 10.87 | 12.66 | 0.03 | -18.11 | -6.7 |
| 23Q1 (14) | 54.78 | 2.22 | -7.67 | 32.67 | 47.63 | 12.93 | 0 | -100.0 | 0 | 0 | 0 | 0 | 22.54 | -31.47 | -36.92 | 0.66 | -42.11 | -46.34 | 16.68 | -23.52 | -26.13 | 13.12 | -15.58 | -37.94 | 23.3 | -3.72 | -22.18 | 13.59 | -0.22 | -2.65 | 0 | 0 | 0 | 3.08 | -1.91 | -27.53 | 27.88 | 0.0 | -0.07 | 14.41 | 0.0 | 1.62 | 7.75 | 0.0 | 18.87 | 21.56 | -8.91 | -1.96 | 43.72 | -4.58 | 2.41 | -5.18 | -0.39 | 1.71 | 16.38 | -11.51 | -2.03 | 0.04 | 4.42 | -54.21 |
| 22Q4 (13) | 53.59 | -0.48 | -0.19 | 22.13 | -28.34 | -11.83 | 5.0 | 0 | 0 | 0 | 0 | 0 | 32.89 | -18.06 | 41.04 | 1.14 | -8.8 | 200.0 | 21.81 | -19.82 | 50.1 | 15.55 | -25.29 | -2.79 | 24.2 | -8.78 | -10.0 | 13.62 | -1.09 | -1.16 | 0 | 0 | 0 | 3.14 | -4.27 | -36.18 | 27.88 | -0.04 | -0.14 | 14.41 | 0.0 | 1.62 | 7.75 | 0.0 | 18.87 | 23.67 | 5.06 | 4.46 | 45.82 | 2.55 | 5.67 | -5.16 | -60.75 | 34.43 | 18.51 | -4.19 | 25.15 | 0.04 | 11.94 | -56.88 |
| 22Q3 (12) | 53.85 | 10.76 | -0.99 | 30.88 | 2.02 | 23.03 | 0 | 0 | 0 | 0 | 0 | 0 | 40.14 | 27.35 | 62.51 | 1.25 | 32.98 | 32.98 | 27.2 | 6.21 | 57.13 | 20.81 | -6.34 | 3.42 | 26.53 | -21.07 | 43.02 | 13.77 | -0.07 | 0.0 | 0 | 0 | 0 | 3.28 | -12.06 | 21.03 | 27.89 | 0.0 | -0.14 | 14.41 | 0.0 | 1.62 | 7.75 | 0.0 | 18.87 | 22.53 | 5.92 | 1.26 | 44.68 | 2.88 | 4.03 | -3.21 | 37.67 | 60.12 | 19.32 | 19.85 | 36.06 | 0.03 | -2.53 | -60.22 |
| 22Q2 (11) | 48.62 | -18.05 | -15.38 | 30.27 | 4.63 | 26.12 | 0 | 0 | 0 | 0 | 0 | 0 | 31.52 | -11.78 | 36.92 | 0.94 | -23.58 | 54.1 | 25.61 | 13.42 | 76.86 | 22.22 | 5.06 | 18.88 | 33.61 | 12.26 | 147.31 | 13.78 | -1.29 | -0.58 | 0 | 0 | 0 | 3.73 | -12.24 | 27.74 | 27.89 | -0.04 | -0.14 | 14.41 | 1.62 | 2.78 | 7.75 | 18.87 | 30.91 | 21.27 | -3.27 | -3.62 | 43.43 | 1.73 | 3.38 | -5.15 | 2.28 | 34.97 | 16.12 | -3.59 | 13.92 | 0.03 | -59.81 | -57.38 |
| 22Q1 (10) | 59.33 | 10.5 | 11.92 | 28.93 | 15.26 | 13.9 | 0 | 0 | 0 | 0 | 0 | 0 | 35.73 | 53.22 | 80.36 | 1.23 | 223.68 | 296.77 | 22.58 | 55.4 | 59.13 | 21.15 | 32.23 | 3.88 | 29.94 | 11.34 | 159.22 | 13.96 | 1.31 | -0.07 | 0 | 0 | 0 | 4.25 | -13.62 | 121.35 | 27.9 | -0.07 | -0.11 | 14.18 | 0.0 | 1.14 | 6.52 | 0.0 | 10.14 | 21.99 | -2.96 | 2.52 | 42.69 | -1.55 | 3.12 | -5.27 | 33.04 | 25.77 | 16.72 | 13.05 | 16.52 | 0.08 | -1.66 | -1.08 |
| 21Q4 (9) | 53.69 | -1.29 | -0.07 | 25.1 | 0.0 | 7.73 | 0 | 0 | -100.0 | 0 | 0 | 0 | 23.32 | -5.59 | 26.05 | 0.38 | -59.57 | 2.7 | 14.53 | -16.06 | 14.14 | 15.99 | -20.51 | -23.32 | 26.89 | 44.96 | 142.91 | 13.78 | 0.07 | -2.06 | 0 | 0 | 0 | 4.92 | 81.55 | 128.84 | 27.92 | -0.04 | -0.11 | 14.18 | 0.0 | 1.14 | 6.52 | 0.0 | 10.14 | 22.66 | 1.84 | 0.71 | 43.36 | 0.95 | 2.17 | -7.87 | 2.24 | -12.75 | 14.79 | 4.15 | -4.7 | 0.08 | 3.26 | 36.69 |
| 21Q3 (8) | 54.39 | -5.34 | -6.43 | 25.1 | 4.58 | -8.06 | 0 | 0 | 0 | 0 | 0 | 0 | 24.7 | 7.3 | 52.94 | 0.94 | 54.1 | 129.27 | 17.31 | 19.54 | 65.96 | 20.12 | 7.66 | 8.92 | 18.55 | 36.5 | 93.23 | 13.77 | -0.65 | 81.42 | 0 | 0 | 0 | 2.71 | -7.19 | 13.39 | 27.93 | 0.0 | -0.07 | 14.18 | 1.14 | 1.14 | 6.52 | 10.14 | 10.14 | 22.25 | 0.82 | 0.54 | 42.95 | 2.24 | 2.07 | -8.05 | -1.64 | -7.05 | 14.2 | 0.35 | -2.81 | 0.08 | 4.44 | 30.15 |
| 21Q2 (7) | 57.46 | 8.39 | 5.43 | 24.0 | -5.51 | -6.98 | 0 | 0 | 0 | 0 | 0 | 0 | 23.02 | 16.2 | 51.05 | 0.61 | 96.77 | 22.0 | 14.48 | 2.04 | 59.12 | 18.69 | -8.2 | 0 | 13.59 | 17.66 | 53.21 | 13.86 | -0.79 | 82.37 | 0 | 0 | 0 | 2.92 | 52.08 | 23.73 | 27.93 | 0.0 | -0.11 | 14.02 | 0.0 | 0.0 | 5.92 | 0.0 | 0.0 | 22.07 | 2.89 | 1.61 | 42.01 | 1.47 | 0.82 | -7.92 | -11.55 | 2.94 | 14.15 | -1.39 | 4.35 | 0.08 | -6.73 | 22.96 |
| 21Q1 (6) | 53.01 | -1.34 | -9.42 | 25.4 | 9.01 | -7.3 | 0 | -100.0 | 0 | 0 | 0 | 0 | 19.81 | 7.08 | 77.83 | 0.31 | -16.22 | 0.0 | 14.19 | 11.47 | 98.74 | 20.36 | -2.4 | 0 | 11.55 | 4.34 | 17.98 | 13.97 | -0.71 | 83.33 | 0 | 0 | 0 | 1.92 | -10.7 | 1.05 | 27.93 | -0.07 | -0.11 | 14.02 | 0.0 | 0.57 | 5.92 | 0.0 | 35.78 | 21.45 | -4.67 | -6.21 | 41.4 | -2.45 | 0.58 | -7.1 | -1.72 | -0.42 | 14.35 | -7.54 | -9.18 | 0.08 | 35.89 | 37.56 |
| 20Q4 (5) | 53.73 | -7.57 | -19.4 | 23.3 | -14.65 | 5.91 | 2.5 | 0 | 0 | 0 | 0 | 0 | 18.5 | 14.55 | 32.81 | 0.37 | -9.76 | 3600.0 | 12.73 | 22.05 | 38.67 | 20.86 | 12.91 | 0 | 11.07 | 15.31 | 6.54 | 14.07 | 85.38 | 84.16 | 0 | 0 | 0 | 2.15 | -10.04 | 39.61 | 27.95 | 0.0 | 1.49 | 14.02 | 0.0 | 0.57 | 5.92 | 0.0 | 35.78 | 22.5 | 1.67 | -6.05 | 42.44 | 0.86 | 0.45 | -6.98 | 7.18 | -13.5 | 15.52 | 6.23 | -12.81 | 0.06 | -1.68 | -0.89 |
| 20Q3 (4) | 58.13 | 6.66 | 0.0 | 27.3 | 5.81 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 16.15 | 5.97 | 0.0 | 0.41 | -18.0 | 0.0 | 10.43 | 14.62 | 0.0 | 18.47 | 0 | 0.0 | 9.6 | 8.23 | 0.0 | 7.59 | -0.13 | 0.0 | 0 | 0 | 0.0 | 2.39 | 1.27 | 0.0 | 27.95 | -0.04 | 0.0 | 14.02 | 0.0 | 0.0 | 5.92 | 0.0 | 0.0 | 22.13 | 1.89 | 0.0 | 42.08 | 0.98 | 0.0 | -7.52 | 7.84 | 0.0 | 14.61 | 7.74 | 0.0 | 0.06 | -1.33 | 0.0 |
