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) | 27.83 | 106.45 | 3.76 | 20.13 | 0.34 | -85.95 | 0 | 0 | 132.83 | 6.71 | 3.32 | -30.25 | 29.03 | -0.65 | 21.86 | -6.9 | 29.94 | -7.91 | 13.22 | 16.17 | 5.71 | 1364.1 | 0.31 | -3.12 | 23.47 | 9.06 | 1.01 | 94.23 | 3.8 | 30.58 | 7.63 | 12.7 | 12.44 | 21.96 | -4.28 | 0 | 3.35 | 12.79 | 0.41 | 4.37 |
| 2022 (9) | 13.48 | 16.91 | 3.13 | 216.16 | 2.42 | 0 | 0 | 0 | 124.48 | 23.98 | 4.76 | 88.89 | 29.22 | 14.68 | 23.47 | -7.51 | 32.51 | 10.13 | 11.38 | 0.53 | 0.39 | -86.36 | 0.32 | -8.57 | 21.52 | 2.04 | 0.52 | 79.31 | 2.91 | 7.78 | 6.77 | 188.09 | 10.2 | 91.01 | -3.8 | 0 | 2.97 | 0 | 0.40 | 0.74 |
| 2021 (8) | 11.53 | 9.91 | 0.99 | -71.55 | 0 | 0 | 0 | 0 | 100.4 | 35.6 | 2.52 | 0 | 25.48 | 28.04 | 25.38 | -5.58 | 29.52 | 71.13 | 11.32 | -2.92 | 2.86 | 0 | 0.35 | 169.23 | 21.09 | 10.83 | 0.29 | 0.0 | 2.7 | -10.6 | 2.35 | 0 | 5.34 | 79.19 | -2.91 | 0 | -0.56 | 0 | 0.39 | -6.65 |
| 2020 (7) | 10.49 | 7.59 | 3.48 | -23.85 | 0 | 0 | 0.7 | 16.67 | 74.04 | 4.05 | -0.4 | 0 | 19.9 | 50.19 | 26.88 | 44.35 | 17.25 | 23.74 | 11.66 | 1.13 | 0 | 0 | 0.13 | 1200.0 | 19.03 | 0.0 | 0.29 | 16.0 | 3.02 | 19.84 | -0.33 | 0 | 2.98 | -9.97 | -2.7 | 0 | -3.03 | 0 | 0.42 | 0.02 |
| 2019 (6) | 9.75 | 36.17 | 4.57 | 5.06 | 0 | 0 | 0.6 | 0 | 71.16 | 11.96 | 0.42 | -82.93 | 13.25 | -14.02 | 18.62 | -23.2 | 13.94 | -7.13 | 11.53 | -0.26 | 0 | 0 | 0.01 | 0.0 | 19.03 | 0.0 | 0.25 | 0 | 2.52 | 0 | 0.55 | -80.9 | 3.31 | 14.93 | -3.68 | 0 | -3.13 | 0 | 0.42 | 3.97 |
| 2018 (5) | 7.16 | -32.2 | 4.35 | -38.82 | 0.12 | -87.1 | 0 | 0 | 63.56 | -18.49 | 2.46 | 119.64 | 15.41 | -16.57 | 24.24 | 2.36 | 15.01 | 14.76 | 11.56 | -7.0 | 0 | 0 | 0.01 | 0.0 | 19.03 | -50.01 | 0 | 0 | 0 | 0 | 2.88 | 0 | 2.88 | 0 | -2.52 | 0 | 0.36 | 0 | 0.40 | -13.21 |
| 2017 (4) | 10.56 | -0.38 | 7.11 | -80.57 | 0.93 | 121.43 | 0 | 0 | 77.98 | -24.97 | 1.12 | -0.88 | 18.47 | -17.29 | 23.69 | 10.24 | 13.08 | -8.72 | 12.43 | -33.71 | 0 | 0 | 0.01 | 0 | 38.07 | 0.0 | 0 | 0 | 0 | 0 | -19.19 | 0 | -19.19 | 0 | -1.42 | 0 | -20.61 | 0 | 0.47 | -2.61 |
| 2016 (3) | 10.6 | 9.84 | 36.59 | -8.25 | 0.42 | 68.0 | 0 | 0 | 103.93 | -18.78 | 1.13 | 0 | 22.33 | -9.78 | 21.49 | 11.08 | 14.33 | -14.9 | 18.75 | 25.25 | 0.16 | -11.11 | 0 | 0 | 38.07 | 18.71 | 0 | 0 | 0 | 0 | -20.29 | 0 | -20.29 | 0 | -1.21 | 0 | -21.5 | 0 | 0.48 | -10.69 |
| 2015 (2) | 9.65 | -22.68 | 39.88 | -18.56 | 0.25 | 0 | 0 | 0 | 127.96 | -10.37 | -3.3 | 0 | 24.75 | -13.64 | 19.34 | -3.65 | 16.84 | -16.67 | 14.97 | 0.47 | 0.18 | 0 | 0 | 0 | 32.07 | 0.0 | 0 | 0 | 0 | 0 | -19.75 | 0 | -19.75 | 0 | 0.98 | -56.64 | -18.77 | 0 | 0.54 | 2.76 |
| 2014 (1) | 12.48 | 23.2 | 48.97 | -8.86 | 0 | 0 | 0 | 0 | 142.77 | 11.37 | -3.3 | 0 | 28.66 | 1.81 | 20.07 | -8.59 | 20.21 | 25.53 | 14.9 | 4.78 | 0 | 0 | 0 | 0 | 32.07 | 0.0 | 0 | 0 | 0 | 0 | -16.39 | 0 | -16.39 | 0 | 2.26 | 179.01 | -14.13 | 0 | 0.52 | -0.86 |
| 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) | 26.32 | -26.64 | 0.84 | 0.9 | -70.2 | -83.73 | 5.77 | -5.1 | 249.7 | 0 | 0 | 0 | 34.15 | -3.67 | -10.13 | -0.24 | -214.29 | -112.31 | 34.37 | 7.07 | 18.39 | 25.67 | 10.15 | 20.91 | 33.45 | 13.51 | 4.89 | 13.4 | -0.81 | -5.1 | 0 | 0 | -100.0 | 0.29 | 11.54 | -9.38 | 23.65 | 0.77 | 3.1 | 1.34 | 0.0 | 32.67 | 4.28 | 0.0 | 12.63 | 5.65 | -4.07 | -29.64 | 11.27 | -2.09 | -12.23 | -2.66 | 20.6 | 30.91 | 2.99 | 17.72 | -28.47 | 0.44 | 0.16 | 20.63 |
| 24Q2 (19) | 35.88 | 17.49 | 77.62 | 3.02 | -21.76 | -40.2 | 6.08 | 1688.24 | 221.69 | 0 | 0 | 0 | 35.45 | 10.95 | 6.39 | 0.21 | -58.0 | -86.18 | 32.1 | 21.32 | 19.55 | 23.30 | 19.44 | 10.61 | 29.47 | -4.26 | -10.83 | 13.51 | 0.37 | -1.46 | 0 | -100.0 | -100.0 | 0.26 | -7.14 | -21.21 | 23.47 | 0.0 | 7.61 | 1.34 | 32.67 | 32.67 | 4.28 | 12.63 | 12.63 | 5.89 | -27.55 | -3.12 | 11.51 | -11.05 | 5.69 | -3.35 | 8.47 | 30.79 | 2.54 | -43.18 | 104.84 | 0.44 | 6.05 | 10.14 |
| 24Q1 (18) | 30.54 | 9.74 | 114.47 | 3.86 | 2.66 | 5.18 | 0.34 | 0.0 | -85.53 | 0 | 0 | 0 | 31.95 | -1.24 | 9.53 | 0.5 | 225.0 | 100.0 | 26.46 | -8.85 | 7.6 | 19.51 | -10.72 | -0.62 | 30.78 | 2.81 | -6.61 | 13.46 | 1.82 | -4.27 | 5.71 | 0.0 | 1803.33 | 0.28 | -9.68 | -6.67 | 23.47 | 0.0 | 8.86 | 1.01 | 0.0 | 94.23 | 3.8 | 0.0 | 30.58 | 8.13 | 6.55 | 15.81 | 12.94 | 4.02 | 23.83 | -3.66 | 14.49 | -4.57 | 4.47 | 33.43 | 26.99 | 0.42 | 0.52 | 4.65 |
| 23Q4 (17) | 27.83 | 6.63 | 106.45 | 3.76 | -32.01 | 20.13 | 0.34 | -79.39 | -85.95 | 0 | 0 | 0 | 32.35 | -14.87 | -10.78 | -0.4 | -120.51 | -138.1 | 29.03 | 0.0 | -0.65 | 21.85 | 2.94 | -6.9 | 29.94 | -6.11 | -7.91 | 13.22 | -6.37 | 16.17 | 5.71 | -9.08 | 1364.1 | 0.31 | -3.12 | -3.12 | 23.47 | 2.31 | 9.06 | 1.01 | 0.0 | 94.23 | 3.8 | 0.0 | 30.58 | 7.63 | -4.98 | 12.7 | 12.44 | -3.12 | 21.96 | -4.28 | -11.17 | -12.63 | 3.35 | -19.86 | 12.79 | 0.41 | 12.98 | 4.37 |
| 23Q3 (16) | 26.1 | 29.21 | 111.68 | 5.53 | 9.5 | 84.95 | 1.65 | -12.7 | 385.29 | 0 | 0 | 0 | 38.0 | 14.05 | 32.45 | 1.95 | 28.29 | 39.29 | 29.03 | 8.12 | 12.48 | 21.23 | 0.76 | -3.84 | 31.89 | -3.51 | -10.67 | 14.12 | 2.99 | 22.25 | 6.28 | -0.79 | 138.78 | 0.32 | -3.03 | 14.29 | 22.94 | 5.18 | 6.65 | 1.01 | 0.0 | 94.23 | 3.8 | 0.0 | 30.58 | 8.03 | 32.07 | 42.88 | 12.84 | 17.91 | 41.88 | -3.85 | 20.45 | -9.69 | 4.18 | 237.1 | 98.1 | 0.37 | -8.54 | -8.31 |
| 23Q2 (15) | 20.2 | 41.85 | 39.21 | 5.05 | 37.6 | 39.5 | 1.89 | -19.57 | 509.68 | 0 | 0 | 0 | 33.32 | 14.23 | 7.04 | 1.52 | 508.0 | 10.14 | 26.85 | 9.19 | 12.11 | 21.07 | 7.31 | 1.65 | 33.05 | 0.27 | 1.44 | 13.71 | -2.49 | 20.9 | 6.33 | 2010.0 | 114.58 | 0.33 | 10.0 | 10.0 | 21.81 | 1.16 | 2.11 | 1.01 | 94.23 | 94.23 | 3.8 | 30.58 | 30.58 | 6.08 | -13.39 | 44.08 | 10.89 | 4.21 | 42.35 | -4.84 | -38.29 | -42.77 | 1.24 | -64.77 | 49.4 | 0.40 | 0.76 | 3.03 |
| 23Q1 (14) | 14.24 | 5.64 | 0.85 | 3.67 | 17.25 | 23.15 | 2.35 | -2.89 | 683.33 | 0 | 0 | 0 | 29.17 | -19.55 | 2.71 | 0.25 | -76.19 | -73.4 | 24.59 | -15.85 | 7.38 | 19.63 | -16.36 | -8.27 | 32.96 | 1.38 | 6.77 | 14.06 | 23.55 | 21.31 | 0.3 | -23.08 | -89.97 | 0.3 | -6.25 | -6.25 | 21.56 | 0.19 | 1.03 | 0.52 | 0.0 | 79.31 | 2.91 | 0.0 | 7.78 | 7.02 | 3.69 | 113.37 | 10.45 | 2.45 | 66.67 | -3.5 | 7.89 | -34.1 | 3.52 | 18.52 | 417.65 | 0.40 | 0.25 | 2.29 |
| 22Q4 (13) | 13.48 | 9.33 | 16.91 | 3.13 | 4.68 | 216.16 | 2.42 | 611.76 | 0 | 0 | 0 | 0 | 36.26 | 26.39 | 26.39 | 1.05 | -25.0 | 320.0 | 29.22 | 13.21 | 14.68 | 23.47 | 6.33 | -7.51 | 32.51 | -8.94 | 10.13 | 11.38 | -1.47 | 0.53 | 0.39 | -85.17 | -86.36 | 0.32 | 14.29 | -8.57 | 21.52 | 0.05 | 2.04 | 0.52 | 0.0 | 79.31 | 2.91 | 0.0 | 7.78 | 6.77 | 20.46 | 188.09 | 10.2 | 12.71 | 91.01 | -3.8 | -8.26 | -30.58 | 2.97 | 40.76 | 630.36 | 0.40 | -0.75 | 0.74 |
| 22Q3 (12) | 12.33 | -15.02 | -0.24 | 2.99 | -17.4 | 327.14 | 0.34 | 9.68 | 0 | 0 | 0 | -100.0 | 28.69 | -7.84 | 4.98 | 1.4 | 1.45 | 26.13 | 25.81 | 7.77 | 9.18 | 22.08 | 6.51 | -11.03 | 35.7 | 9.58 | 23.96 | 11.55 | 1.85 | 1.76 | 2.63 | -10.85 | -60.45 | 0.28 | -6.67 | 33.33 | 21.51 | 0.7 | 13.03 | 0.52 | 0.0 | 79.31 | 2.91 | 0.0 | 7.78 | 5.62 | 33.18 | 147.58 | 9.05 | 18.3 | 72.05 | -3.51 | -3.54 | -9.35 | 2.11 | 154.22 | 324.47 | 0.40 | 2.77 | -4.17 |
| 22Q2 (11) | 14.51 | 2.76 | 51.94 | 3.62 | 21.48 | 14.92 | 0.31 | 3.33 | 0 | 0 | 0 | -100.0 | 31.13 | 9.61 | 37.87 | 1.38 | 46.81 | 70.37 | 23.95 | 4.59 | 16.94 | 20.73 | -3.15 | -10.7 | 32.58 | 5.54 | 38.7 | 11.34 | -2.16 | 0.09 | 2.95 | -1.34 | 0 | 0.3 | -6.25 | 66.67 | 21.36 | 0.09 | 12.24 | 0.52 | 79.31 | 79.31 | 2.91 | 7.78 | 7.78 | 4.22 | 28.27 | 263.79 | 7.65 | 22.01 | 84.78 | -3.39 | -29.89 | -6.94 | 0.83 | 22.06 | 141.29 | 0.39 | 0.03 | -8.02 |
| 22Q1 (10) | 14.12 | 22.46 | 19.16 | 2.98 | 201.01 | -9.7 | 0.3 | 0 | 0 | 0 | 0 | -100.0 | 28.4 | -1.01 | 30.34 | 0.94 | 276.0 | 168.57 | 22.9 | -10.13 | 35.58 | 21.40 | -15.68 | 4.15 | 30.87 | 4.57 | 62.3 | 11.59 | 2.39 | 0.87 | 2.99 | 4.55 | 0 | 0.32 | -8.57 | 166.67 | 21.34 | 1.19 | 12.14 | 0.29 | 0.0 | 0.0 | 2.7 | 0.0 | -10.6 | 3.29 | 40.0 | 16350.0 | 6.27 | 17.42 | 88.29 | -2.61 | 10.31 | 12.42 | 0.68 | 221.43 | 122.97 | 0.39 | -1.27 | -8.0 |
| 21Q4 (9) | 11.53 | -6.72 | 9.91 | 0.99 | 41.43 | -71.55 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 28.69 | 4.98 | 21.72 | 0.25 | -77.48 | 196.15 | 25.48 | 7.78 | 28.04 | 25.38 | 2.29 | -5.55 | 29.52 | 2.5 | 71.13 | 11.32 | -0.26 | -2.92 | 2.86 | -56.99 | 0 | 0.35 | 66.67 | 169.23 | 21.09 | 10.83 | 10.83 | 0.29 | 0.0 | 0.0 | 2.7 | 0.0 | -10.6 | 2.35 | 3.52 | 812.12 | 5.34 | 1.52 | 79.19 | -2.91 | 9.35 | -7.78 | -0.56 | 40.43 | 81.52 | 0.39 | -5.59 | -6.65 |
| 21Q3 (8) | 12.36 | 29.42 | 21.06 | 0.7 | -77.78 | -77.2 | 0 | 0 | 0 | 0.69 | 0.0 | 1.47 | 27.33 | 21.04 | 34.63 | 1.11 | 37.04 | 0 | 23.64 | 15.43 | 26.96 | 24.81 | 6.91 | -7.58 | 28.8 | 22.61 | 75.5 | 11.35 | 0.18 | -2.91 | 6.65 | 0 | 0 | 0.21 | 16.67 | 90.91 | 19.03 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 2.7 | 0.0 | -10.6 | 2.27 | 95.69 | 2622.22 | 5.26 | 27.05 | 62.85 | -3.21 | -1.26 | 10.08 | -0.94 | 53.23 | 74.32 | 0.42 | -1.35 | -1.07 |
| 21Q2 (7) | 9.55 | -19.41 | 72.38 | 3.15 | -4.55 | 37.55 | 0 | 0 | 0 | 0.69 | -1.43 | 0 | 22.58 | 3.63 | 36.6 | 0.81 | 131.43 | 113.16 | 20.48 | 21.26 | 13.97 | 23.21 | 12.94 | 0 | 23.49 | 23.5 | 67.79 | 11.33 | -1.39 | -2.5 | 0 | 0 | 0 | 0.18 | 50.0 | 1700.0 | 19.03 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 2.7 | -10.6 | -10.6 | 1.16 | 5700.0 | 1388.89 | 4.14 | 24.32 | 28.57 | -3.17 | -6.38 | 25.24 | -2.01 | 32.09 | 53.58 | 0.42 | 0.06 | 0.05 |
| 21Q1 (6) | 11.85 | 12.96 | 16.29 | 3.3 | -5.17 | 38.08 | 0 | 0 | 0 | 0.7 | 0.0 | 0 | 21.79 | -7.55 | 59.63 | 0.35 | 234.62 | 167.31 | 16.89 | -15.13 | 40.52 | 20.55 | -23.53 | 0 | 19.02 | 10.26 | 33.85 | 11.49 | -1.46 | -0.95 | 0 | 0 | 0 | 0.12 | -7.69 | 1100.0 | 19.03 | 0.0 | 0.0 | 0.29 | 0.0 | 16.0 | 3.02 | 0.0 | 19.84 | 0.02 | 106.06 | -75.0 | 3.33 | 11.74 | 17.25 | -2.98 | -10.37 | 20.95 | -2.96 | 2.31 | 19.78 | 0.42 | 0.18 | 0.11 |
| 20Q4 (5) | 10.49 | 2.74 | 7.59 | 3.48 | 13.36 | -23.85 | 0 | 0 | 0 | 0.7 | 2.94 | 16.67 | 23.57 | 16.11 | 24.91 | -0.26 | 0 | -420.0 | 19.9 | 6.87 | 50.19 | 26.87 | 0.09 | 0 | 17.25 | 5.12 | 23.74 | 11.66 | -0.26 | 1.13 | 0 | 0 | -100.0 | 0.13 | 18.18 | 1200.0 | 19.03 | 0.0 | 0.0 | 0.29 | 0.0 | 16.0 | 3.02 | 0.0 | 19.84 | -0.33 | -266.67 | -160.0 | 2.98 | -7.74 | -9.97 | -2.7 | 24.37 | 26.63 | -3.03 | 17.21 | 3.19 | 0.42 | 0.05 | 0.02 |
| 20Q3 (4) | 10.21 | 84.3 | 0.0 | 3.07 | 34.06 | 0.0 | 0 | 0 | 0.0 | 0.68 | 0 | 0.0 | 20.3 | 22.81 | 0.0 | 0 | -100.0 | 0.0 | 18.62 | 3.62 | 0.0 | 26.85 | 0 | 0.0 | 16.41 | 17.21 | 0.0 | 11.69 | 0.6 | 0.0 | 0 | 0 | 0.0 | 0.11 | 1000.0 | 0.0 | 19.03 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 3.23 | 0.31 | 0.0 | -3.57 | 15.8 | 0.0 | -3.66 | 15.47 | 0.0 | 0.42 | -0.24 | 0.0 |
