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) | 131.32 | 85.22 | 15.8 | -17.15 | 0 | 0 | 0 | 0 | 244.83 | -9.65 | 55.93 | -10.6 | 96.11 | -10.27 | 39.26 | -0.68 | 26.57 | -25.39 | 4.27 | 335.71 | 9.34 | 231.21 | 1.5 | -17.58 | 11.15 | 3.43 | 25.44 | 32.57 | 3.39 | -50.29 | 156.7 | 19.04 | 185.53 | 17.68 | -7.91 | 0 | 148.79 | 16.02 | 0.05 | -21.13 |
| 2022 (9) | 70.9 | 114.65 | 19.07 | 66.99 | 0.16 | 6.67 | 0 | 0 | 270.99 | 26.68 | 62.56 | 80.18 | 107.11 | 21.74 | 39.53 | -3.9 | 35.61 | -12.96 | 0.98 | -70.83 | 2.82 | -70.06 | 1.82 | -11.65 | 10.78 | 1.6 | 19.19 | 22.15 | 6.82 | 14.62 | 131.64 | 45.72 | 157.65 | 40.76 | -3.39 | 0 | 128.25 | 53.56 | 0.07 | 5.11 |
| 2021 (8) | 33.03 | 12.0 | 11.42 | 0 | 0.15 | 200.0 | 0 | 0 | 213.92 | 23.72 | 34.72 | 27.09 | 87.98 | 27.6 | 41.13 | 3.14 | 40.91 | 59.87 | 3.36 | -8.7 | 9.42 | 4857.89 | 2.06 | 32.05 | 10.61 | 2.51 | 15.71 | 20.85 | 5.95 | -8.6 | 90.34 | 26.33 | 112.0 | 23.06 | -6.82 | 0 | 83.52 | 27.39 | 0.07 | -2.45 |
| 2020 (7) | 29.49 | 3.62 | 0 | 0 | 0.05 | 0 | 0 | 0 | 172.91 | 14.59 | 27.32 | 31.6 | 68.95 | 15.59 | 39.88 | 0.87 | 25.59 | 29.5 | 3.68 | 30.04 | 0.19 | 0 | 1.56 | 56.0 | 10.35 | 0.0 | 13.0 | 19.05 | 6.51 | 105.36 | 71.51 | 17.94 | 91.01 | 21.8 | -5.95 | 0 | 65.56 | 21.14 | 0.07 | 16.31 |
| 2019 (6) | 28.46 | 96.55 | 0.3 | -96.74 | 0 | 0 | 0 | 0 | 150.89 | 13.35 | 20.76 | 29.02 | 59.65 | 12.38 | 39.53 | -0.86 | 19.76 | -11.31 | 2.83 | 16.94 | 0 | 0 | 1.0 | 66.67 | 10.35 | -2.36 | 10.92 | 17.29 | 3.17 | 24.31 | 60.63 | 18.65 | 74.72 | 18.66 | -6.51 | 0 | 54.12 | 12.91 | 0.06 | 57.37 |
| 2018 (5) | 14.48 | 9.78 | 9.2 | 53.08 | 0 | 0 | 0 | 0 | 133.12 | 26.99 | 16.09 | 68.31 | 53.08 | 23.44 | 39.87 | -2.79 | 22.28 | 24.47 | 2.42 | -0.41 | 0 | 0 | 0.6 | 140.0 | 10.6 | 13.37 | 9.31 | 11.5 | 2.55 | 571.05 | 51.1 | 18.2 | 62.97 | 21.19 | -3.17 | 0 | 47.93 | 17.82 | 0.04 | 113.55 |
| 2017 (4) | 13.19 | -9.97 | 6.01 | 456.48 | 0 | 0 | 0 | 0 | 104.83 | 18.28 | 9.56 | 38.55 | 43.0 | 14.82 | 41.02 | -2.92 | 17.9 | 14.96 | 2.43 | -0.41 | 0 | 0 | 0.25 | 78.57 | 9.35 | 0.0 | 8.35 | 9.01 | 0.38 | 0 | 43.23 | 12.29 | 51.96 | 12.56 | -2.55 | 0 | 40.68 | 6.72 | 0.02 | 77.03 |
| 2016 (3) | 14.65 | -28.22 | 1.08 | -74.04 | 0 | 0 | 0 | 0 | 88.63 | 8.12 | 6.9 | -13.32 | 37.45 | 14.49 | 42.25 | 5.89 | 15.57 | 21.93 | 2.44 | 0.0 | 0 | 0 | 0.14 | 16.67 | 9.35 | 0.0 | 7.66 | 11.5 | 0 | 0 | 38.5 | 5.22 | 46.16 | 6.21 | -0.38 | 0 | 38.12 | -5.95 | 0.01 | 64.8 |
| 2015 (2) | 20.41 | 46.2 | 4.16 | -29.61 | 0 | 0 | 0 | 0 | 81.97 | -1.29 | 7.96 | -26.16 | 32.71 | 8.13 | 39.90 | 9.54 | 12.77 | 7.13 | 2.44 | 8033.33 | 0 | 0 | 0.12 | 9.09 | 9.35 | 0.0 | 6.87 | 18.65 | 0 | 0 | 36.59 | 5.11 | 43.46 | 7.04 | 3.94 | -5.74 | 40.53 | 3.95 | 0.01 | -23.76 |
| 2014 (1) | 13.96 | 38.77 | 5.91 | -44.14 | 0 | 0 | 0 | 0 | 83.04 | 3.0 | 10.78 | 48.69 | 30.25 | -7.75 | 36.43 | -10.43 | 11.92 | 3.11 | 0.03 | -91.89 | 0 | 0 | 0.11 | -31.25 | 9.35 | 0.0 | 5.79 | 14.2 | 0 | 0 | 34.81 | 24.14 | 40.6 | 22.62 | 4.18 | 263.48 | 38.99 | 33.57 | 0.01 | 7.43 |
| 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) | 186.04 | 4.01 | 47.98 | 42.15 | 181.94 | 166.77 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 80.67 | 9.4 | 24.8 | 20.62 | -7.82 | 10.44 | 115.47 | 6.68 | 17.29 | 40.72 | 0.65 | 3.17 | 32.78 | 10.41 | 25.35 | 5.06 | -0.78 | 5.2 | 2.87 | 0.35 | -73.08 | 1.81 | 9.7 | 10.37 | 11.25 | 0.09 | 1.08 | 31.03 | 0.0 | 21.97 | 7.91 | 0.0 | 133.33 | 181.29 | 12.83 | 25.79 | 220.24 | 10.33 | 27.34 | 1.73 | 161.35 | 175.55 | 183.02 | 15.95 | 29.04 | 0.06 | -3.42 | 1.16 |
| 24Q2 (19) | 178.87 | 13.78 | 49.49 | 14.95 | 0.0 | 2569.64 | 0.98 | 104.17 | 4800.0 | 0 | 0 | 0 | 73.74 | 16.16 | 28.87 | 22.37 | 8.07 | 74.09 | 108.24 | 8.32 | 20.64 | 40.45 | 1.63 | 16.11 | 29.69 | 2.38 | 10.95 | 5.1 | 20.28 | 35.64 | 2.86 | -70.15 | -73.12 | 1.65 | 0.0 | -1.79 | 11.24 | 0.63 | 0.99 | 31.03 | 21.97 | 21.97 | 7.91 | 133.33 | 133.33 | 160.67 | -9.43 | 28.09 | 199.62 | -3.21 | 29.39 | -2.82 | -11.46 | 60.06 | 157.85 | -9.73 | 33.34 | 0.06 | -1.82 | 0.71 |
| 24Q1 (18) | 157.21 | 19.72 | 31.95 | 14.95 | -5.38 | -3.73 | 0.48 | 0 | 1100.0 | 0 | 0 | 0 | 63.48 | -3.39 | 10.84 | 20.7 | 64.42 | 75.13 | 99.93 | 3.97 | 8.02 | 39.80 | 1.4 | 14.8 | 29.0 | 9.15 | -4.04 | 4.24 | -0.7 | 18.44 | 9.58 | 2.57 | -13.62 | 1.65 | 10.0 | -9.84 | 11.17 | 0.18 | 0.72 | 25.44 | 0.0 | 32.57 | 3.39 | 0.0 | -50.29 | 177.4 | 13.21 | 23.66 | 206.23 | 11.16 | 21.69 | -2.53 | 68.02 | 12.15 | 174.87 | 17.53 | 24.39 | 0.06 | 8.47 | -5.61 |
| 23Q4 (17) | 131.32 | 4.45 | 85.22 | 15.8 | 0.0 | -17.15 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 65.71 | 1.66 | -6.57 | 12.59 | -32.57 | -13.35 | 96.11 | -2.38 | -10.27 | 39.25 | -0.53 | -0.68 | 26.57 | 1.61 | -25.39 | 4.27 | -11.23 | 335.71 | 9.34 | -12.38 | 231.21 | 1.5 | -8.54 | -17.58 | 11.15 | 0.18 | 3.43 | 25.44 | 0.0 | 32.57 | 3.39 | 0.0 | -50.29 | 156.7 | 8.73 | 19.04 | 185.53 | 7.27 | 17.68 | -7.91 | -245.41 | -133.33 | 148.79 | 4.91 | 16.02 | 0.05 | -1.65 | -21.13 |
| 23Q3 (16) | 125.72 | 5.07 | 118.11 | 15.8 | 2721.43 | -30.73 | 0.02 | 0.0 | -86.67 | 0 | 0 | 0 | 64.64 | 12.97 | -11.07 | 18.67 | 45.29 | -2.2 | 98.45 | 9.73 | -9.26 | 39.47 | 13.27 | -4.98 | 26.15 | -2.28 | -26.0 | 4.81 | 27.93 | 501.25 | 10.66 | 0.19 | 34.77 | 1.64 | -2.38 | -13.68 | 11.13 | 0.0 | 4.12 | 25.44 | 0.0 | 32.57 | 3.39 | 0.0 | -50.29 | 144.12 | 14.89 | 23.08 | 172.95 | 12.1 | 20.86 | -2.29 | 67.56 | -131.31 | 141.83 | 19.81 | 22.16 | 0.06 | -3.85 | -22.68 |
| 23Q2 (15) | 119.65 | 0.43 | 161.19 | 0.56 | -96.39 | -93.62 | 0.02 | -50.0 | -85.71 | 0 | 0 | 0 | 57.22 | -0.09 | -13.98 | 12.85 | 8.71 | -14.9 | 89.72 | -3.02 | -8.03 | 34.84 | 0.49 | -12.18 | 26.76 | -11.45 | -39.03 | 3.76 | 5.03 | 408.11 | 10.64 | -4.06 | -7.8 | 1.68 | -8.2 | -13.85 | 11.13 | 0.36 | 4.51 | 25.44 | 32.57 | 32.57 | 3.39 | -50.29 | -50.29 | 125.44 | -12.56 | 28.0 | 154.28 | -8.96 | 24.41 | -7.06 | -145.14 | -79.64 | 118.38 | -15.79 | 25.84 | 0.06 | -7.99 | -19.63 |
| 23Q1 (14) | 119.14 | 68.04 | 159.06 | 15.53 | -18.56 | 4.51 | 0.04 | -75.0 | -71.43 | 0 | 0 | 0 | 57.27 | -18.57 | -6.82 | 11.82 | -18.65 | -14.6 | 92.51 | -13.63 | -0.68 | 34.67 | -12.27 | -15.15 | 30.22 | -15.14 | -33.97 | 3.58 | 265.31 | 486.89 | 11.09 | 293.26 | -6.65 | 1.83 | 0.55 | -7.58 | 11.09 | 2.88 | 4.43 | 19.19 | 0.0 | 22.15 | 6.82 | 0.0 | 14.62 | 143.46 | 8.98 | 37.66 | 169.47 | 7.5 | 34.64 | -2.88 | 15.04 | -11.63 | 140.58 | 9.61 | 38.33 | 0.06 | -9.36 | -12.08 |
| 22Q4 (13) | 70.9 | 23.0 | 114.65 | 19.07 | -16.4 | 66.99 | 0.16 | 6.67 | 6.67 | 0 | 0 | 0 | 70.33 | -3.25 | 16.13 | 14.53 | -23.89 | 44.72 | 107.11 | -1.28 | 21.74 | 39.52 | -4.84 | -3.9 | 35.61 | 0.76 | -12.96 | 0.98 | 22.5 | -70.83 | 2.82 | -64.35 | -70.06 | 1.82 | -4.21 | -11.65 | 10.78 | 0.84 | 1.6 | 19.19 | 0.0 | 22.15 | 6.82 | 0.0 | 14.62 | 131.64 | 12.43 | 45.72 | 157.65 | 10.17 | 40.76 | -3.39 | -242.42 | 50.29 | 128.25 | 10.47 | 53.56 | 0.07 | -3.58 | 5.11 |
| 22Q3 (12) | 57.64 | 25.82 | 74.83 | 22.81 | 159.79 | 183.35 | 0.15 | 7.14 | -6.25 | 0 | 0 | 0 | 72.69 | 9.28 | 26.79 | 19.09 | 26.42 | 106.38 | 108.5 | 11.23 | 35.22 | 41.53 | 4.69 | 4.18 | 35.34 | -19.48 | -8.45 | 0.8 | 8.11 | -76.12 | 7.91 | -31.46 | -18.62 | 1.9 | -2.56 | 2.7 | 10.69 | 0.38 | 0.85 | 19.19 | 0.0 | 22.15 | 6.82 | 0.0 | 14.62 | 117.09 | 19.48 | 45.87 | 143.1 | 15.39 | 40.39 | -0.99 | 74.81 | 87.36 | 116.1 | 23.42 | 60.27 | 0.07 | -0.05 | 5.31 |
| 22Q2 (11) | 45.81 | -0.39 | 43.16 | 8.78 | -40.92 | 16.76 | 0.14 | 0.0 | 100.0 | 0 | 0 | 0 | 66.52 | 8.23 | 36.9 | 15.1 | 9.1 | 112.98 | 97.55 | 4.73 | 39.44 | 39.68 | -2.9 | 7.88 | 43.89 | -4.11 | 6.97 | 0.74 | 21.31 | -77.91 | 11.54 | -2.86 | 7593.33 | 1.95 | -1.52 | 1.04 | 10.65 | 0.28 | 2.9 | 19.19 | 22.15 | 22.15 | 6.82 | 14.62 | 14.62 | 98.0 | -5.96 | 37.99 | 124.01 | -1.48 | 33.8 | -3.93 | -52.33 | 46.82 | 94.07 | -7.44 | 47.84 | 0.07 | 0.65 | 1.17 |
| 22Q1 (10) | 45.99 | 39.24 | 69.45 | 14.86 | 30.12 | 3202.22 | 0.14 | -6.67 | 133.33 | 0 | 0 | 0 | 61.46 | 1.49 | 29.55 | 13.84 | 37.85 | 65.95 | 93.14 | 5.86 | 29.67 | 40.86 | -0.65 | 7.5 | 45.77 | 11.88 | 33.91 | 0.61 | -81.85 | -81.79 | 11.88 | 26.11 | 6888.24 | 1.98 | -3.88 | 7.03 | 10.62 | 0.09 | 2.61 | 15.71 | 0.0 | 20.85 | 5.95 | 0.0 | -8.6 | 104.21 | 15.35 | 30.51 | 125.87 | 12.38 | 26.69 | -2.58 | 62.17 | 59.43 | 101.63 | 21.68 | 38.29 | 0.07 | 8.36 | 9.41 |
| 21Q4 (9) | 33.03 | 0.18 | 12.0 | 11.42 | 41.86 | 0 | 0.15 | -6.25 | 200.0 | 0 | 0 | 0 | 60.56 | 5.63 | 26.43 | 10.04 | 8.54 | 54.7 | 87.98 | 9.65 | 27.6 | 41.13 | 3.16 | 3.14 | 40.91 | 5.98 | 59.87 | 3.36 | 0.3 | -8.7 | 9.42 | -3.09 | 4857.89 | 2.06 | 11.35 | 32.05 | 10.61 | 0.09 | 2.51 | 15.71 | 0.0 | 20.85 | 5.95 | 0.0 | -8.6 | 90.34 | 12.55 | 26.33 | 112.0 | 9.88 | 23.06 | -6.82 | 12.9 | -14.62 | 83.52 | 15.3 | 27.39 | 0.07 | -3.39 | -2.45 |
| 21Q3 (8) | 32.97 | 3.03 | -15.33 | 8.05 | 7.05 | 10.27 | 0.16 | 128.57 | 0.0 | 0 | 0 | 0 | 57.33 | 17.99 | 23.85 | 9.25 | 30.47 | 19.97 | 80.24 | 14.69 | 21.96 | 39.87 | 8.4 | 0.43 | 38.6 | -5.92 | 57.23 | 3.35 | 0.0 | -11.61 | 9.72 | 6380.0 | 2600.0 | 1.85 | -4.15 | 35.04 | 10.6 | 2.42 | 2.42 | 15.71 | 0.0 | 20.85 | 5.95 | 0.0 | -8.6 | 80.27 | 13.02 | 23.32 | 101.93 | 9.98 | 20.5 | -7.83 | -5.95 | -8.3 | 72.44 | 13.85 | 25.2 | 0.07 | -3.99 | 3.41 |
| 21Q2 (7) | 32.0 | 17.91 | -18.76 | 7.52 | 1571.11 | 1534.78 | 0.07 | 16.67 | -78.12 | 0 | 0 | 0 | 48.59 | 2.42 | 2.62 | 7.09 | -14.99 | -21.13 | 69.96 | -2.6 | 9.18 | 36.78 | -3.24 | 0 | 41.03 | 20.04 | 80.83 | 3.35 | 0.0 | -11.38 | 0.15 | -11.76 | -78.26 | 1.93 | 4.32 | 54.4 | 10.35 | 0.0 | 0.0 | 15.71 | 20.85 | 20.85 | 5.95 | -8.6 | -8.6 | 71.02 | -11.06 | 23.79 | 92.68 | -6.71 | 20.57 | -7.39 | -16.19 | 12.02 | 63.63 | -13.42 | 29.94 | 0.07 | 8.85 | 9.17 |
| 21Q1 (6) | 27.14 | -7.97 | -28.26 | 0.45 | 0 | 0 | 0.06 | 20.0 | 0 | 0 | 0 | 0 | 47.44 | -0.96 | 51.23 | 8.34 | 28.51 | 101.94 | 71.83 | 4.18 | 34.36 | 38.01 | -4.68 | 0 | 34.18 | 33.57 | 76.64 | 3.35 | -8.97 | -11.84 | 0.17 | -10.53 | 0 | 1.85 | 18.59 | 56.78 | 10.35 | 0.0 | 0.0 | 13.0 | 0.0 | 19.05 | 6.51 | 0.0 | 105.36 | 79.85 | 11.66 | 23.32 | 99.35 | 9.16 | 26.01 | -6.36 | -6.89 | 7.83 | 73.49 | 12.1 | 27.04 | 0.07 | -3.39 | 10.58 |
| 20Q4 (5) | 29.49 | -24.27 | 3.62 | 0 | -100.0 | -100.0 | 0.05 | -68.75 | 0 | 0 | 0 | 0 | 47.9 | 3.48 | 17.63 | 6.49 | -15.82 | 7.63 | 68.95 | 4.8 | 15.59 | 39.88 | 0.45 | 0 | 25.59 | 4.24 | 29.5 | 3.68 | -2.9 | 30.04 | 0.19 | -47.22 | 0 | 1.56 | 13.87 | 56.0 | 10.35 | 0.0 | 0.0 | 13.0 | 0.0 | 19.05 | 6.51 | 0.0 | 105.36 | 71.51 | 9.86 | 17.94 | 91.01 | 7.59 | 21.8 | -5.95 | 17.7 | 8.6 | 65.56 | 13.31 | 21.14 | 0.07 | 2.41 | 16.31 |
| 20Q3 (4) | 38.94 | -1.14 | 0.0 | 7.3 | 1486.96 | 0.0 | 0.16 | -50.0 | 0.0 | 0 | 0 | 0.0 | 46.29 | -2.24 | 0.0 | 7.71 | -14.24 | 0.0 | 65.79 | 2.67 | 0.0 | 39.70 | 0 | 0.0 | 24.55 | 8.2 | 0.0 | 3.79 | 0.26 | 0.0 | 0.36 | -47.83 | 0.0 | 1.37 | 9.6 | 0.0 | 10.35 | 0.0 | 0.0 | 13.0 | 0.0 | 0.0 | 6.51 | 0.0 | 0.0 | 65.09 | 13.46 | 0.0 | 84.59 | 10.04 | 0.0 | -7.23 | 13.93 | 0.0 | 57.86 | 18.15 | 0.0 | 0.07 | 1.37 | 0.0 |
