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) | 87.14 | 93.43 | 30.82 | 66.77 | 21.71 | 57.09 | 0 | 0 | 216.75 | 12.8 | 30.73 | -6.14 | 57.18 | 29.51 | 26.38 | 14.81 | 17.46 | -47.82 | 1.97 | -7.94 | 50.57 | -5.32 | 0.65 | -7.14 | 11.27 | 0.0 | 13.13 | 33.3 | 2.59 | 0.0 | 95.53 | 17.06 | 111.24 | 18.28 | -3.64 | 0 | 91.89 | 13.37 | -0.00 | 0 |
| 2022 (9) | 45.05 | 9.34 | 18.48 | -18.98 | 13.82 | 3.37 | 0 | 0 | 192.15 | 14.81 | 32.74 | 42.53 | 44.15 | -7.6 | 22.98 | -19.52 | 33.46 | 94.87 | 2.14 | -23.84 | 53.41 | 78.21 | 0.7 | 0.0 | 11.27 | 0.45 | 9.85 | 30.46 | 2.59 | -19.57 | 81.61 | 37.14 | 94.05 | 33.82 | -0.56 | 0 | 81.05 | 41.92 | -0.00 | 0 |
| 2021 (8) | 41.2 | -2.49 | 22.81 | 59.29 | 13.37 | 241.07 | 0 | 0 | 167.36 | 5.26 | 22.97 | -24.84 | 47.78 | 45.4 | 28.55 | 38.14 | 17.17 | -0.41 | 2.81 | -20.4 | 29.97 | 24.88 | 0.7 | 0.0 | 11.22 | 0.45 | 7.55 | 67.78 | 3.22 | -27.15 | 59.51 | 20.05 | 70.28 | 20.16 | -2.4 | 0 | 57.11 | 23.21 | -0.00 | 0 |
| 2020 (7) | 42.25 | -22.21 | 14.32 | -1.17 | 3.92 | 23.27 | 0 | 0 | 159.0 | 31.99 | 30.56 | 21.17 | 32.86 | -4.75 | 20.67 | -27.84 | 17.24 | 63.1 | 3.53 | -16.35 | 24.0 | 107.61 | 0.7 | 18.64 | 11.17 | 0.54 | 4.5 | 127.27 | 4.42 | 70.66 | 49.57 | 48.46 | 58.49 | 54.08 | -3.22 | 0 | 46.35 | 59.99 | 0.00 | -73.95 |
| 2019 (6) | 54.31 | 409.95 | 14.49 | -17.29 | 3.18 | 89.29 | 0 | 0 | 120.46 | 52.21 | 25.22 | 169.44 | 34.5 | 53.54 | 28.64 | 0.87 | 10.57 | 5.07 | 4.22 | -48.97 | 11.56 | 59.67 | 0.59 | 3.51 | 11.11 | 10.88 | 1.98 | 90.38 | 2.59 | 0.0 | 33.39 | 163.33 | 37.96 | 132.6 | -4.42 | 0 | 28.97 | 173.3 | 0.00 | 13.09 |
| 2018 (5) | 10.65 | 0.38 | 17.52 | -23.63 | 1.68 | -57.79 | 0 | 0 | 79.14 | -1.17 | 9.36 | -10.69 | 22.47 | -14.92 | 28.39 | -13.91 | 10.06 | 53.82 | 8.27 | 106.23 | 7.24 | 64.17 | 0.57 | 9.62 | 10.02 | 0.4 | 1.04 | 0 | 2.59 | 0 | 12.68 | 21.46 | 16.32 | 56.32 | -2.08 | 0 | 10.6 | 11.81 | 0.00 | -68.86 |
| 2017 (4) | 10.61 | 37.97 | 22.94 | -14.78 | 3.98 | -37.91 | 0 | 0 | 80.08 | 13.91 | 10.48 | 0 | 26.41 | 53.55 | 32.98 | 34.79 | 6.54 | -10.9 | 4.01 | -4.52 | 4.41 | 62.13 | 0.52 | -10.34 | 9.98 | 0.0 | 0 | 0 | 0 | 0 | 10.44 | 0 | 10.44 | 0 | -0.96 | 0 | 9.48 | 0 | 0.01 | -33.62 |
| 2016 (3) | 7.69 | -16.23 | 26.92 | -37.87 | 6.41 | 49.07 | 0 | 0 | 70.3 | -22.29 | -1.54 | 0 | 17.2 | -21.68 | 24.47 | 0.8 | 7.34 | -33.63 | 4.2 | 0 | 2.72 | -48.29 | 0.58 | -17.14 | 9.98 | 0.0 | 0 | 0 | 0 | 0 | -1.52 | 0 | -1.52 | 0 | -0.7 | 0 | -2.22 | 0 | 0.01 | -21.01 |
| 2015 (2) | 9.18 | -20.45 | 43.33 | 0.56 | 4.3 | 42900.0 | 0 | 0 | 90.47 | -12.68 | -11.28 | 0 | 21.96 | -26.01 | 24.27 | -15.26 | 11.06 | -8.44 | 0 | 0 | 5.26 | 29.88 | 0.7 | -14.63 | 9.98 | 0.0 | 2.21 | 0.0 | 2.59 | 0.0 | -7.58 | 0 | -2.78 | 0 | 2.47 | -7.14 | -5.11 | 0 | 0.01 | -6.68 |
| 2014 (1) | 11.54 | -22.96 | 43.09 | 26.74 | 0.01 | -50.0 | 0 | 0 | 103.61 | 8.02 | -6.93 | 0 | 29.68 | 83.55 | 28.65 | 69.93 | 12.08 | -12.65 | 0 | 0 | 4.05 | 6650.0 | 0.82 | -8.89 | 9.98 | 0.0 | 2.21 | 0.0 | 2.59 | 0.0 | 3.74 | -64.92 | 8.54 | -44.76 | 2.66 | 98.51 | 6.4 | -46.67 | 0.01 | 497.85 |
| 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) | 84.54 | -22.42 | 103.03 | 21.5 | -15.12 | -38.47 | 16.2 | -19.92 | -24.12 | 0 | 0 | 0 | 74.93 | 50.25 | -15.36 | 13.78 | 37.8 | -12.17 | 58.99 | 64.59 | -33.56 | 24.03 | 73.71 | -44.26 | 27.02 | -6.38 | 32.13 | 1.95 | 0.0 | -4.41 | 37.32 | -13.81 | -30.35 | 0.62 | 0.0 | -7.46 | 11.27 | 0.0 | 0.0 | 16.2 | 0.0 | 23.38 | 3.64 | 0.0 | 40.54 | 112.52 | 13.96 | 33.97 | 132.37 | 11.62 | 32.77 | 4.55 | 364.29 | 1616.67 | 117.07 | 17.4 | 39.89 | -0.00 | 3.9 | 23.54 |
| 24Q2 (19) | 108.97 | -3.52 | 95.95 | 25.33 | -14.37 | 8.95 | 20.23 | -12.35 | 45.64 | 0 | 0 | 0 | 49.87 | -4.76 | 87.06 | 10.0 | -8.09 | 792.86 | 35.84 | -8.5 | 33.58 | 13.84 | -16.7 | -2.45 | 28.86 | 30.29 | -17.45 | 1.95 | -1.02 | -2.99 | 43.3 | -7.22 | -29.29 | 0.62 | -4.62 | -10.14 | 11.27 | 0.0 | 0.0 | 16.2 | 23.38 | 23.38 | 3.64 | 40.54 | 40.54 | 98.74 | 6.32 | 44.59 | 118.59 | 9.21 | 41.16 | 0.98 | 357.89 | 121.35 | 99.72 | 7.82 | 56.55 | -0.00 | 5.1 | 34.43 |
| 24Q1 (18) | 112.95 | 29.62 | 86.73 | 29.58 | -4.02 | 44.15 | 23.08 | 6.31 | 76.45 | 0 | 0 | 0 | 52.36 | -23.32 | 57.33 | 10.88 | -5.72 | 359.07 | 39.17 | -31.5 | 38.75 | 16.61 | -37.04 | 12.74 | 22.15 | 26.86 | -28.36 | 1.97 | 0.0 | -6.64 | 46.67 | -7.71 | -25.42 | 0.65 | 0.0 | -5.8 | 11.27 | 0.0 | 0.0 | 13.13 | 0.0 | 33.3 | 2.59 | 0.0 | 0.0 | 92.87 | -2.78 | 31.82 | 108.59 | -2.38 | 31.0 | -0.38 | 89.56 | -176.0 | 92.49 | 0.65 | 30.36 | -0.00 | 9.95 | 29.41 |
| 23Q4 (17) | 87.14 | 109.27 | 93.43 | 30.82 | -11.79 | 66.77 | 21.71 | 1.69 | 57.09 | 0 | 0 | 0 | 68.28 | -22.87 | 18.83 | 11.54 | -26.45 | 36.57 | 57.18 | -35.6 | 29.51 | 26.38 | -38.82 | 14.81 | 17.46 | -14.62 | -47.82 | 1.97 | -3.43 | -7.94 | 50.57 | -5.62 | -5.32 | 0.65 | -2.99 | -7.14 | 11.27 | 0.0 | 0.0 | 13.13 | 0.0 | 33.3 | 2.59 | 0.0 | 0.0 | 95.53 | 13.74 | 17.06 | 111.24 | 11.57 | 18.28 | -3.64 | -1113.33 | -550.0 | 91.89 | 9.8 | 13.37 | -0.00 | 6.9 | 21.84 |
| 23Q3 (16) | 41.64 | -25.12 | 119.62 | 34.94 | 50.28 | 45.77 | 21.35 | 53.71 | 122.4 | 0 | 0 | 0 | 88.53 | 232.07 | 23.35 | 15.69 | 1300.89 | -9.25 | 88.79 | 230.94 | 32.68 | 43.12 | 204.0 | 23.6 | 20.45 | -41.5 | -27.17 | 2.04 | 1.49 | -26.88 | 53.58 | -12.51 | 11.16 | 0.67 | -2.9 | 4.69 | 11.27 | 0.0 | 0.0 | 13.13 | 0.0 | 33.3 | 2.59 | 0.0 | 0.0 | 83.99 | 22.99 | 14.87 | 99.7 | 18.68 | 16.53 | -0.3 | 93.46 | -116.95 | 83.69 | 31.38 | 11.75 | -0.00 | 17.59 | -43.38 |
| 23Q2 (15) | 55.61 | -8.07 | 86.17 | 23.25 | 13.3 | 26.5 | 13.89 | 6.19 | 43.05 | 0 | 0 | 0 | 26.66 | -19.89 | -8.42 | 1.12 | -52.74 | -70.05 | 26.83 | -4.96 | -12.69 | 14.18 | -3.73 | -17.27 | 34.96 | 13.07 | 6.13 | 2.01 | -4.74 | -28.21 | 61.24 | -2.14 | 71.25 | 0.69 | 0.0 | 9.52 | 11.27 | 0.0 | 0.0 | 13.13 | 33.3 | 33.3 | 2.59 | 0.0 | 0.0 | 68.29 | -3.07 | 22.32 | 84.01 | 1.35 | 23.06 | -4.59 | -1018.0 | -1800.0 | 63.7 | -10.22 | 13.55 | -0.00 | -2.17 | -73.38 |
| 23Q1 (14) | 60.49 | 34.27 | 20.93 | 20.52 | 11.04 | 2.75 | 13.08 | -5.35 | 3.56 | 0 | 0 | 0 | 33.28 | -42.08 | -1.57 | 2.37 | -71.95 | -27.3 | 28.23 | -36.06 | 3.63 | 14.73 | -35.88 | -5.06 | 30.92 | -7.59 | 51.49 | 2.11 | -1.4 | -26.74 | 62.58 | 17.17 | 104.38 | 0.69 | -1.43 | 2.99 | 11.27 | 0.0 | 0.0 | 9.85 | 0.0 | 30.46 | 2.59 | 0.0 | -19.57 | 70.45 | -13.67 | 31.05 | 82.89 | -11.87 | 28.43 | 0.5 | 189.29 | -78.17 | 70.95 | -12.46 | 26.58 | -0.00 | 0.3 | -99.47 |
| 22Q4 (13) | 45.05 | 137.61 | 9.34 | 18.48 | -22.9 | -18.98 | 13.82 | 43.96 | 3.37 | 0 | 0 | 0 | 57.46 | -19.94 | 0.54 | 8.45 | -51.13 | -8.55 | 44.15 | -34.03 | -7.6 | 22.98 | -34.13 | -19.51 | 33.46 | 19.16 | 94.87 | 2.14 | -23.3 | -23.84 | 53.41 | 10.81 | 78.21 | 0.7 | 9.38 | 0.0 | 11.27 | 0.0 | 0.45 | 9.85 | 0.0 | 30.46 | 2.59 | 0.0 | -19.57 | 81.61 | 11.61 | 37.14 | 94.05 | 9.92 | 33.82 | -0.56 | -131.64 | 76.67 | 81.05 | 8.23 | 41.92 | -0.00 | -70.81 | -88.97 |
| 22Q3 (12) | 18.96 | -36.52 | -10.57 | 23.97 | 30.41 | -11.06 | 9.6 | -1.13 | -6.07 | 0 | 0 | 0 | 71.77 | 146.55 | 21.25 | 17.29 | 362.3 | 77.33 | 66.92 | 117.77 | 24.66 | 34.88 | 103.49 | 3.63 | 28.08 | -14.75 | 14.8 | 2.79 | -0.36 | -17.7 | 48.2 | 34.79 | 70.8 | 0.64 | 1.59 | -8.57 | 11.27 | 0.0 | 0.62 | 9.85 | 0.0 | 30.46 | 2.59 | 0.0 | -19.57 | 73.12 | 30.97 | 45.48 | 85.56 | 25.33 | 40.19 | 1.77 | 555.56 | 140.97 | 74.89 | 33.49 | 63.02 | -0.00 | 0.35 | 0 |
| 22Q2 (11) | 29.87 | -40.28 | 116.14 | 18.38 | -7.96 | 48.83 | 9.71 | -23.12 | 28.95 | 0 | 0 | 0 | 29.11 | -13.9 | 14.65 | 3.74 | 14.72 | 216.95 | 30.73 | 12.81 | 25.74 | 17.14 | 10.47 | 6.73 | 32.94 | 61.39 | 5.04 | 2.8 | -2.78 | -18.37 | 35.76 | 16.79 | 87.62 | 0.63 | -5.97 | -11.27 | 11.27 | 0.0 | 0.71 | 9.85 | 30.46 | 118.89 | 2.59 | -19.57 | -41.4 | 55.83 | 3.85 | 31.8 | 68.27 | 5.78 | 33.13 | 0.27 | -88.21 | 106.35 | 56.1 | 0.09 | 47.21 | -0.00 | -17.54 | 0 |
| 22Q1 (10) | 50.02 | 21.41 | 43.04 | 19.97 | -12.45 | 51.75 | 12.63 | -5.53 | 137.41 | 0 | 0 | 0 | 33.81 | -40.84 | 31.86 | 3.26 | -64.72 | 16.43 | 27.24 | -42.99 | 12.24 | 15.52 | -45.64 | 0.81 | 20.41 | 18.87 | -20.52 | 2.88 | 2.49 | -17.48 | 30.62 | 2.17 | 38.11 | 0.67 | -4.29 | -10.67 | 11.27 | 0.45 | 0.71 | 7.55 | 0.0 | 67.78 | 3.22 | 0.0 | -27.15 | 53.76 | -9.66 | 30.55 | 64.54 | -8.17 | 28.82 | 2.29 | 195.42 | 167.35 | 56.05 | -1.86 | 48.36 | -0.00 | 5.55 | -240.61 |
| 21Q4 (9) | 41.2 | 94.34 | -2.49 | 22.81 | -15.36 | 59.29 | 13.37 | 30.82 | 241.07 | 0 | 0 | 0 | 57.15 | -3.45 | 16.04 | 9.24 | -5.23 | -7.51 | 47.78 | -10.99 | 45.4 | 28.55 | -15.19 | 38.14 | 17.17 | -29.8 | -0.41 | 2.81 | -17.11 | -20.4 | 29.97 | 6.2 | 24.88 | 0.7 | 0.0 | 0.0 | 11.22 | 0.18 | 0.45 | 7.55 | 0.0 | 67.78 | 3.22 | 0.0 | -27.15 | 59.51 | 18.4 | 20.05 | 70.28 | 15.16 | 20.16 | -2.4 | 44.44 | 25.47 | 57.11 | 24.31 | 23.21 | -0.00 | 0 | -257.17 |
| 21Q3 (8) | 21.2 | 53.4 | 24.05 | 26.95 | 118.22 | 111.7 | 10.22 | 35.72 | 161.38 | 0 | 0 | 0 | 59.19 | 133.12 | 14.09 | 9.75 | 726.27 | -7.32 | 53.68 | 119.64 | 20.58 | 33.66 | 109.57 | 11.58 | 24.46 | -22.0 | 48.24 | 3.39 | -1.17 | -16.91 | 28.22 | 48.06 | 31.38 | 0.7 | -1.41 | 4.48 | 11.2 | 0.09 | 0.45 | 7.55 | 67.78 | 67.78 | 3.22 | -27.15 | -27.15 | 50.26 | 18.65 | 26.95 | 61.03 | 19.01 | 25.81 | -4.32 | -1.65 | 13.43 | 45.94 | 20.55 | 32.77 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 13.82 | -60.48 | -37.72 | 12.35 | -6.16 | 15.96 | 7.53 | 41.54 | 167.97 | 0 | 0 | 0 | 25.39 | -0.98 | -17.83 | 1.18 | -57.86 | -76.11 | 24.44 | 0.7 | -24.85 | 16.06 | 4.35 | 0 | 31.36 | 22.12 | 68.06 | 3.43 | -1.72 | -14.89 | 19.06 | -14.03 | 60.03 | 0.71 | -5.33 | 14.52 | 11.19 | 0.0 | 0.36 | 4.5 | 0.0 | 0.0 | 4.42 | 0.0 | 0.0 | 42.36 | 2.87 | 45.72 | 51.28 | 2.36 | 34.98 | -4.25 | -25.0 | 36.19 | 38.11 | 0.87 | 70.06 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 34.97 | -17.23 | -28.18 | 13.16 | -8.1 | 6.9 | 5.32 | 35.71 | 63.19 | 0 | 0 | 0 | 25.64 | -47.94 | -4.97 | 2.8 | -71.97 | -45.21 | 24.27 | -26.14 | 8.3 | 15.39 | -25.51 | 0 | 25.68 | 48.96 | 137.78 | 3.49 | -1.13 | -15.7 | 22.17 | -7.62 | 109.15 | 0.75 | 7.14 | 17.19 | 11.19 | 0.18 | 0.45 | 4.5 | 0.0 | 127.27 | 4.42 | 0.0 | 70.66 | 41.18 | -16.93 | 6.96 | 50.1 | -14.34 | 16.32 | -3.4 | -5.59 | 35.36 | 37.78 | -18.49 | 13.66 | 0.00 | 5.58 | -73.19 |
| 20Q4 (5) | 42.25 | 147.22 | -22.21 | 14.32 | 12.49 | -1.17 | 3.92 | 0.26 | 23.27 | 0 | 0 | 0 | 49.25 | -5.07 | 30.26 | 9.99 | -5.04 | 0.1 | 32.86 | -26.19 | -4.75 | 20.67 | -31.5 | 0 | 17.24 | 4.48 | 63.1 | 3.53 | -13.48 | -16.35 | 24.0 | 11.73 | 107.61 | 0.7 | 4.48 | 18.64 | 11.17 | 0.18 | 0.54 | 4.5 | 0.0 | 127.27 | 4.42 | 0.0 | 70.66 | 49.57 | 25.21 | 48.46 | 58.49 | 20.57 | 54.08 | -3.22 | 35.47 | 27.15 | 46.35 | 33.96 | 59.99 | 0.00 | -68.09 | -73.95 |
| 20Q3 (4) | 17.09 | -22.98 | 0.0 | 12.73 | 19.53 | 0.0 | 3.91 | 39.15 | 0.0 | 0 | 0 | 0.0 | 51.88 | 67.9 | 0.0 | 10.52 | 112.96 | 0.0 | 44.52 | 36.9 | 0.0 | 30.17 | 0 | 0.0 | 16.5 | -11.58 | 0.0 | 4.08 | 1.24 | 0.0 | 21.48 | 80.35 | 0.0 | 0.67 | 8.06 | 0.0 | 11.15 | 0.0 | 0.0 | 4.5 | 0.0 | 0.0 | 4.42 | 0.0 | 0.0 | 39.59 | 36.19 | 0.0 | 48.51 | 27.69 | 0.0 | -4.99 | 25.08 | 0.0 | 34.6 | 54.4 | 0.0 | 0.00 | -16.94 | 0.0 |
