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) | 19.81 | 53.57 | 19.68 | -8.76 | 0.84 | 0.0 | 0 | 0 | 61.19 | -27.32 | 2.3 | -56.69 | 18.87 | -13.2 | 30.84 | 19.42 | 13.8 | -5.67 | 9.29 | -4.23 | 7.52 | 221.37 | 0 | 0 | 13.42 | 0.0 | 5.77 | 10.11 | 1.39 | -34.74 | 14.49 | -0.55 | 21.66 | -1.28 | -1.68 | 0 | 12.81 | -2.81 | 0.00 | -0.27 |
| 2022 (9) | 12.9 | 96.95 | 21.57 | -22.05 | 0.84 | 0.0 | 0 | 0 | 84.19 | 1.78 | 5.31 | -13.24 | 21.74 | -30.98 | 25.82 | -32.19 | 14.63 | -5.37 | 9.7 | 18.44 | 2.34 | -27.33 | 0 | 0 | 13.42 | 0.07 | 5.24 | 13.17 | 2.13 | 26.04 | 14.57 | 7.13 | 21.94 | 10.14 | -1.39 | 0 | 13.18 | 14.91 | 0.00 | -1.68 |
| 2021 (8) | 6.55 | -2.53 | 27.67 | 103.46 | 0.84 | -22.94 | 0 | 0 | 82.72 | 56.64 | 6.12 | 243.82 | 31.5 | 58.45 | 38.08 | 1.16 | 15.46 | 24.48 | 8.19 | 17.5 | 3.22 | -62.65 | 0 | 0 | 13.41 | 13.36 | 4.63 | 4.28 | 1.69 | -12.89 | 13.6 | 48.15 | 19.92 | 27.94 | -2.13 | 0 | 11.47 | 53.14 | 0.00 | -4.27 |
| 2020 (7) | 6.72 | -29.49 | 13.6 | -16.05 | 1.09 | 29.76 | 0 | 0 | 52.81 | 1.07 | 1.78 | 5.33 | 19.88 | 19.33 | 37.64 | 18.06 | 12.42 | 0.49 | 6.97 | 31.02 | 8.62 | 77.0 | 0 | 0 | 11.83 | 0.0 | 4.44 | 3.74 | 1.94 | 48.09 | 9.18 | -1.61 | 15.57 | 4.36 | -1.69 | 0 | 7.49 | 1.35 | 0.01 | 104.96 |
| 2019 (6) | 9.53 | -18.55 | 16.2 | -4.14 | 0.84 | 0.0 | 0.24 | 0 | 52.25 | -4.16 | 1.69 | 302.38 | 16.66 | 2.02 | 31.89 | 6.45 | 12.36 | -21.52 | 5.32 | 68.89 | 4.87 | 15.68 | 0.01 | 0.0 | 11.83 | -2.63 | 4.28 | 1.18 | 1.31 | 27.18 | 9.33 | 6.63 | 14.92 | 6.42 | -1.94 | 0 | 7.39 | -0.67 | 0.00 | -87.58 |
| 2018 (5) | 11.7 | 1.39 | 16.9 | -3.43 | 0.84 | 0.0 | 0 | 0 | 54.52 | 3.73 | 0.42 | -53.85 | 16.33 | -6.74 | 29.95 | -10.09 | 15.75 | 0.7 | 3.15 | 4.3 | 4.21 | -16.63 | 0.01 | 0.0 | 12.15 | 0.0 | 4.23 | 2.17 | 1.03 | 0 | 8.75 | -12.85 | 14.02 | -1.13 | -1.31 | 0 | 7.44 | -17.43 | 0.02 | -4.68 |
| 2017 (4) | 11.54 | -5.41 | 17.5 | 26.54 | 0.84 | 740.0 | 0 | 0 | 52.56 | 9.39 | 0.91 | -63.01 | 17.51 | -0.68 | 33.31 | -9.2 | 15.64 | 9.22 | 3.02 | 23.77 | 5.05 | -5.43 | 0.01 | 0.0 | 12.15 | 0.0 | 4.14 | 6.15 | 0 | 0 | 10.04 | -7.81 | 14.18 | -6.15 | -1.03 | 0 | 9.01 | -18.24 | 0.02 | 15.58 |
| 2016 (3) | 12.2 | -45.41 | 13.83 | -5.21 | 0.1 | 0 | 0 | 0 | 48.05 | 1.52 | 2.46 | 117.7 | 17.63 | 9.3 | 36.69 | 7.66 | 14.32 | 47.17 | 2.44 | 8.93 | 5.34 | 46.3 | 0.01 | -50.0 | 12.15 | 0.0 | 3.9 | 3.17 | 0.33 | 0.0 | 10.89 | 11.81 | 15.11 | 9.02 | 0.13 | -92.26 | 11.02 | -3.5 | 0.02 | 209.24 |
| 2015 (2) | 22.35 | 18.38 | 14.59 | -3.25 | 0 | 0 | 0 | 0 | 47.33 | -18.04 | 1.13 | -63.07 | 16.13 | -16.68 | 34.08 | 1.66 | 9.73 | -18.1 | 2.24 | -0.44 | 3.65 | 31.29 | 0.02 | -33.33 | 12.15 | 0.0 | 3.78 | 8.62 | 0.33 | 0.0 | 9.74 | -14.11 | 13.86 | -8.51 | 1.68 | -21.5 | 11.42 | -15.28 | 0.01 | 0 |
| 2014 (1) | 18.88 | -3.43 | 15.08 | 21.61 | 0 | 0 | 0 | 0 | 57.75 | -1.58 | 3.06 | -13.56 | 19.36 | 3.7 | 33.52 | 5.37 | 11.88 | 3.04 | 2.25 | -1.75 | 2.78 | 0 | 0.03 | -25.0 | 12.15 | 2.19 | 3.48 | 11.54 | 0.33 | 0.0 | 11.34 | 1.52 | 15.15 | 3.63 | 2.14 | 125.26 | 13.48 | 11.22 | 0.00 | 0 |
| 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) | 16.35 | 7.0 | -3.43 | 28.31 | 35.65 | 11.85 | 0.21 | -50.0 | -75.0 | 0 | 0 | 0 | 23.67 | 16.83 | 44.24 | 1.25 | 12.61 | 62.34 | 29.3 | 16.13 | 40.6 | 39.90 | 4.65 | 20.72 | 15.91 | 8.23 | 22.29 | 9.02 | -0.88 | -3.94 | 7.64 | 0.53 | 3538.1 | 0 | 0 | 0 | 13.42 | 0.0 | 0.0 | 6.0 | 0.0 | 3.99 | 1.68 | 0.0 | -21.13 | 15.42 | 8.82 | 14.05 | 23.11 | 5.72 | 7.89 | -0.83 | -15.28 | -20.29 | 14.59 | 8.48 | 13.72 | 0.00 | -22.6 | -19.52 |
| 24Q2 (19) | 15.28 | -35.03 | -17.27 | 20.87 | 7.3 | -16.18 | 0.42 | -33.33 | -50.0 | 0 | 0 | 0 | 20.26 | 34.08 | 31.56 | 1.11 | 3.74 | 23.33 | 25.23 | 28.99 | 26.91 | 38.12 | 19.52 | 26.47 | 14.7 | 31.13 | 19.61 | 9.1 | -1.83 | -4.31 | 7.6 | 0.53 | 1709.52 | 0 | 0 | 0 | 13.42 | 0.0 | 0.0 | 6.0 | 3.99 | 3.99 | 1.68 | 20.86 | -21.13 | 14.17 | -8.99 | 11.22 | 21.86 | -3.83 | 5.86 | -0.72 | 36.28 | 41.94 | 13.45 | -6.86 | 16.96 | 0.01 | 6.79 | 5.69 |
| 24Q1 (18) | 23.52 | 18.73 | 59.67 | 19.45 | -1.17 | 3.46 | 0.63 | -25.0 | -42.2 | 0 | 0 | 0 | 15.11 | 4.93 | 0.87 | 1.07 | 409.52 | 160.98 | 19.56 | 3.66 | -0.31 | 31.90 | 3.44 | 18.91 | 11.21 | -18.77 | -13.03 | 9.27 | -0.22 | -3.34 | 7.56 | 0.53 | 302.13 | 0 | 0 | 0 | 13.42 | 0.0 | 0.0 | 5.77 | 0.0 | 10.11 | 1.39 | 0.0 | -34.74 | 15.57 | 7.45 | 3.87 | 22.73 | 4.94 | 1.61 | -1.13 | 32.74 | -73.85 | 14.44 | 12.72 | 0.7 | 0.00 | -3.31 | -4.97 |
| 23Q4 (17) | 19.81 | 17.01 | 53.57 | 19.68 | -22.24 | -8.76 | 0.84 | 0.0 | 0.0 | 0 | 0 | 0 | 14.4 | -12.25 | -11.49 | 0.21 | -72.73 | 148.84 | 18.87 | -9.45 | -13.2 | 30.84 | -6.69 | 19.42 | 13.8 | 6.07 | -5.67 | 9.29 | -1.06 | -4.23 | 7.52 | 3480.95 | 221.37 | 0 | 0 | 0 | 13.42 | 0.0 | 0.0 | 5.77 | 0.0 | 10.11 | 1.39 | -34.74 | -34.74 | 14.49 | 7.17 | -0.55 | 21.66 | 1.12 | -1.28 | -1.68 | -143.48 | -20.86 | 12.81 | -0.16 | -2.81 | 0.00 | 0.7 | -0.27 |
| 23Q3 (16) | 16.93 | -8.34 | 39.69 | 25.31 | 1.65 | 6.21 | 0.84 | 0.0 | -22.94 | 0 | 0 | 0 | 16.41 | 6.56 | -14.97 | 0.77 | -14.44 | 40.0 | 20.84 | 4.83 | -20.67 | 33.05 | 9.63 | 17.21 | 13.01 | 5.86 | -19.34 | 9.39 | -1.26 | 13.68 | 0.21 | -50.0 | -90.87 | 0 | 0 | 0 | 13.42 | 0.0 | 0.0 | 5.77 | 0.0 | 10.11 | 2.13 | 0.0 | 0.0 | 13.52 | 6.12 | -9.93 | 21.42 | 3.73 | -4.29 | -0.69 | 44.35 | 40.52 | 12.83 | 11.57 | -7.36 | 0.00 | 1.65 | 0.44 |
| 23Q2 (15) | 18.47 | 25.39 | 89.83 | 24.9 | 32.45 | -11.07 | 0.84 | -22.94 | 0.0 | 0 | 0 | 0 | 15.4 | 2.8 | -31.83 | 0.9 | 119.51 | -33.33 | 19.88 | 1.33 | -33.95 | 30.14 | 12.37 | -3.87 | 12.29 | -4.65 | -40.19 | 9.51 | -0.83 | 15.55 | 0.42 | -77.66 | -84.78 | 0 | 0 | 0 | 13.42 | 0.0 | 0.0 | 5.77 | 10.11 | 10.11 | 2.13 | 0.0 | 0.0 | 12.74 | -15.01 | -11.89 | 20.65 | -7.69 | -5.41 | -1.24 | -90.77 | 13.89 | 11.5 | -19.8 | -11.67 | 0.00 | -3.98 | -2.88 |
| 23Q1 (14) | 14.73 | 14.19 | 42.04 | 18.8 | -12.84 | -37.52 | 1.09 | 29.76 | 29.76 | 0 | 0 | 0 | 14.98 | -7.93 | -42.45 | 0.41 | 195.35 | -89.35 | 19.62 | -9.75 | -41.99 | 26.83 | 3.88 | -27.32 | 12.89 | -11.89 | -31.22 | 9.59 | -1.13 | 16.81 | 1.88 | -19.66 | -36.7 | 0 | 0 | 0 | 13.42 | 0.0 | 0.0 | 5.24 | 0.0 | 13.17 | 2.13 | 0.0 | 26.04 | 14.99 | 2.88 | -14.1 | 22.37 | 1.96 | -5.89 | -0.65 | 53.24 | 45.83 | 14.34 | 8.8 | -11.75 | 0.00 | 1.47 | 5.79 |
| 22Q4 (13) | 12.9 | 6.44 | 96.95 | 21.57 | -9.48 | -22.05 | 0.84 | -22.94 | 0.0 | 0 | 0 | 0 | 16.27 | -15.7 | -35.56 | -0.43 | -178.18 | -126.71 | 21.74 | -17.24 | -30.98 | 25.82 | -8.42 | -32.19 | 14.63 | -9.3 | -5.37 | 9.7 | 17.43 | 18.44 | 2.34 | 1.74 | -27.33 | 0 | 0 | 0 | 13.42 | 0.0 | 0.07 | 5.24 | 0.0 | 13.17 | 2.13 | 0.0 | 26.04 | 14.57 | -2.93 | 7.13 | 21.94 | -1.97 | 10.14 | -1.39 | -19.83 | 34.74 | 13.18 | -4.84 | 14.91 | 0.00 | 1.42 | -1.68 |
| 22Q3 (12) | 12.12 | 24.56 | 105.08 | 23.83 | -14.89 | 2.76 | 1.09 | 29.76 | -53.42 | 0 | 0 | 0 | 19.3 | -14.56 | -12.75 | 0.55 | -59.26 | -70.11 | 26.27 | -12.72 | -2.38 | 28.20 | -10.08 | -23.49 | 16.13 | -21.51 | 9.21 | 8.26 | 0.36 | 5.49 | 2.3 | -16.67 | 7.98 | 0 | 0 | 0 | 13.42 | 0.0 | 0.6 | 5.24 | 0.0 | 13.17 | 2.13 | 0.0 | 26.04 | 15.01 | 3.8 | 25.08 | 22.38 | 2.52 | 22.16 | -1.16 | 19.44 | 51.26 | 13.85 | 6.37 | 43.97 | 0.00 | -1.71 | -7.55 |
| 22Q2 (11) | 9.73 | -6.17 | 31.31 | 28.0 | -6.95 | 46.37 | 0.84 | 0.0 | -47.17 | 0 | 0 | 0 | 22.59 | -13.22 | 23.92 | 1.35 | -64.94 | -6.9 | 30.1 | -11.0 | 29.24 | 31.36 | -15.04 | -11.21 | 20.55 | 9.66 | 36.45 | 8.23 | 0.24 | 18.42 | 2.76 | -7.07 | -41.89 | 0 | 0 | 0 | 13.42 | 0.0 | 4.84 | 5.24 | 13.17 | 18.02 | 2.13 | 26.04 | 9.79 | 14.46 | -17.13 | 22.03 | 21.83 | -8.16 | 19.68 | -1.44 | -20.0 | 33.33 | 13.02 | -19.88 | 34.37 | 0.00 | 4.59 | -5.0 |
| 22Q1 (10) | 10.37 | 58.32 | 37.35 | 30.09 | 8.75 | 93.88 | 0.84 | 0.0 | -37.31 | 0 | 0 | 0 | 26.03 | 3.09 | 52.04 | 3.85 | 139.13 | 215.57 | 33.82 | 7.37 | 59.75 | 36.91 | -3.07 | 4.96 | 18.74 | 21.22 | 39.12 | 8.21 | 0.24 | 17.79 | 2.97 | -7.76 | -61.63 | 0 | 0 | 0 | 13.42 | 0.07 | 12.3 | 4.63 | 0.0 | 4.28 | 1.69 | 0.0 | -12.89 | 17.45 | 28.31 | 67.79 | 23.77 | 19.33 | 41.57 | -1.2 | 43.66 | 34.43 | 16.25 | 41.67 | 89.61 | 0.00 | -5.69 | -10.79 |
| 21Q4 (9) | 6.55 | 10.83 | -2.53 | 27.67 | 19.32 | 103.46 | 0.84 | -64.1 | -22.94 | 0 | 0 | 0 | 25.25 | 14.15 | 62.38 | 1.61 | -12.5 | 168.33 | 31.5 | 17.06 | 58.45 | 38.08 | 3.33 | 1.16 | 15.46 | 4.67 | 24.48 | 8.19 | 4.6 | 17.5 | 3.22 | 51.17 | -62.65 | 0 | 0 | 0 | 13.41 | 0.52 | 13.36 | 4.63 | 0.0 | 4.28 | 1.69 | 0.0 | -12.89 | 13.6 | 13.33 | 48.15 | 19.92 | 8.73 | 27.94 | -2.13 | 10.5 | -26.04 | 11.47 | 19.23 | 53.14 | 0.00 | -4.64 | -4.27 |
| 21Q3 (8) | 5.91 | -20.24 | -32.61 | 23.19 | 21.22 | 20.78 | 2.34 | 47.17 | 178.57 | 0 | 0 | -100.0 | 22.12 | 21.34 | 46.98 | 1.84 | 26.9 | 166.67 | 26.91 | 15.54 | 48.43 | 36.85 | 4.36 | 3.0 | 14.77 | -1.93 | 32.82 | 7.83 | 12.66 | 11.86 | 2.13 | -55.16 | -49.76 | 0 | 0 | 0 | 13.34 | 4.22 | 12.76 | 4.63 | 4.28 | 4.28 | 1.69 | -12.89 | -12.89 | 12.0 | 1.27 | 39.7 | 18.32 | 0.44 | 22.3 | -2.38 | -10.19 | -10.19 | 9.62 | -0.72 | 49.61 | 0.01 | 1.0 | -2.97 |
| 21Q2 (7) | 7.41 | -1.85 | -30.29 | 19.13 | 23.26 | 8.69 | 1.59 | 18.66 | 89.29 | 0 | 0 | 0 | 18.23 | 6.48 | 46.07 | 1.45 | 18.85 | 291.89 | 23.29 | 10.01 | 56.31 | 35.31 | 0.42 | 0 | 15.06 | 11.8 | 32.45 | 6.95 | -0.29 | -1.28 | 4.75 | -38.63 | 6.74 | 0 | 0 | -100.0 | 12.8 | 7.11 | 8.2 | 4.44 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 11.85 | 13.94 | 50.0 | 18.24 | 8.64 | 27.64 | -2.16 | -18.03 | 11.84 | 9.69 | 13.07 | 77.8 | 0.01 | -1.79 | 76.92 |
| 21Q1 (6) | 7.55 | 12.35 | -35.8 | 15.52 | 14.12 | -12.32 | 1.34 | 22.94 | 59.52 | 0 | 0 | -100.0 | 17.12 | 10.1 | 75.95 | 1.22 | 103.33 | 1009.09 | 21.17 | 6.49 | 53.41 | 35.17 | -6.58 | 0 | 13.47 | 8.45 | 6.65 | 6.97 | 0.0 | 14.08 | 7.74 | -10.21 | 66.09 | 0 | 0 | -100.0 | 11.95 | 1.01 | 1.01 | 4.44 | 0.0 | 3.74 | 1.94 | 0.0 | 48.09 | 10.4 | 13.29 | 10.17 | 16.79 | 7.84 | 11.71 | -1.83 | -8.28 | 21.46 | 8.57 | 14.42 | 20.53 | 0.01 | 1.21 | 84.91 |
| 20Q4 (5) | 6.72 | -23.38 | -29.49 | 13.6 | -29.17 | -16.05 | 1.09 | 29.76 | 29.76 | 0 | -100.0 | 0 | 15.55 | 3.32 | 15.96 | 0.6 | -13.04 | 5900.0 | 19.88 | 9.65 | 19.33 | 37.64 | 5.21 | 0 | 12.42 | 11.69 | 0.49 | 6.97 | -0.43 | 31.02 | 8.62 | 103.3 | 77.0 | 0 | 0 | -100.0 | 11.83 | 0.0 | 0.0 | 4.44 | 0.0 | 3.74 | 1.94 | 0.0 | 48.09 | 9.18 | 6.87 | -1.61 | 15.57 | 3.94 | 4.36 | -1.69 | 21.76 | 12.89 | 7.49 | 16.49 | 1.35 | 0.01 | -3.35 | 104.96 |
| 20Q3 (4) | 8.77 | -17.5 | 0.0 | 19.2 | 9.09 | 0.0 | 0.84 | 0.0 | 0.0 | 0.18 | 0 | 0.0 | 15.05 | 20.59 | 0.0 | 0.69 | 86.49 | 0.0 | 18.13 | 21.68 | 0.0 | 35.78 | 0 | 0.0 | 11.12 | -2.2 | 0.0 | 7.0 | -0.57 | 0.0 | 4.24 | -4.72 | 0.0 | 0 | -100.0 | 0.0 | 11.83 | 0.0 | 0.0 | 4.44 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 8.59 | 8.73 | 0.0 | 14.98 | 4.83 | 0.0 | -2.16 | 11.84 | 0.0 | 6.43 | 17.98 | 0.0 | 0.01 | 84.16 | 0.0 |
