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) | 17.36 | -3.61 | 23.24 | 6.07 | 2.72 | -22.29 | 0 | 0 | 45.92 | -2.92 | 1.44 | 0 | 7.83 | 7.26 | 17.05 | 10.48 | 10.96 | -13.7 | 8.66 | -20.77 | 17.9 | -10.1 | 0.43 | 0.0 | 8.67 | 0.0 | 4.43 | 0.0 | 0.03 | -99.02 | 13.05 | 32.09 | 17.52 | 0.81 | 6.24 | 1100.0 | 19.29 | 85.48 | 0.16 | 4.12 |
| 2022 (9) | 18.01 | -8.07 | 21.91 | 6.88 | 3.5 | 41.7 | 0 | 0 | 47.3 | -0.78 | -3.11 | 0 | 7.3 | 25.86 | 15.43 | 26.85 | 12.7 | 23.66 | 10.93 | 539.18 | 19.91 | 18.51 | 0.43 | -44.87 | 8.67 | 0.0 | 4.43 | 0.0 | 3.07 | 59.07 | 9.88 | -33.29 | 17.38 | -17.94 | 0.52 | 0 | 10.4 | -11.41 | 0.15 | 1.05 |
| 2021 (8) | 19.59 | -7.64 | 20.5 | 67.35 | 2.47 | 55.35 | 0 | 0 | 47.67 | -11.46 | 1.2 | -39.7 | 5.8 | 10.69 | 12.17 | 25.01 | 10.27 | -21.66 | 1.71 | 1215.38 | 16.8 | 121.64 | 0.78 | -25.0 | 8.67 | 0.0 | 4.43 | 5.98 | 1.93 | 105.32 | 14.81 | -16.0 | 21.18 | -6.86 | -3.07 | 0 | 11.74 | -25.22 | 0.15 | -16.97 |
| 2020 (7) | 21.21 | 21.06 | 12.25 | 2.51 | 1.59 | 72.83 | 0 | 0 | 53.84 | -11.64 | 1.99 | -19.76 | 5.24 | -25.46 | 9.73 | -15.65 | 13.11 | -9.59 | 0.13 | -56.67 | 7.58 | 22.85 | 1.04 | -16.13 | 8.67 | 0.0 | 4.18 | 4.24 | 0.94 | 1075.0 | 17.63 | -0.06 | 22.74 | 4.6 | -1.93 | 0 | 15.7 | -5.99 | 0.18 | 10.12 |
| 2019 (6) | 17.52 | 0.06 | 11.95 | 83.85 | 0.92 | 61.4 | 0 | 0 | 60.93 | 10.58 | 2.48 | 0.4 | 7.03 | -7.86 | 11.54 | -16.68 | 14.5 | 33.64 | 0.3 | -21.05 | 6.17 | -14.66 | 1.24 | 44.19 | 8.67 | 0.0 | 4.01 | 6.37 | 0.08 | 100.0 | 17.64 | -1.29 | 21.74 | 0.28 | -0.94 | 0 | 16.7 | -6.13 | 0.16 | -21.95 |
| 2018 (5) | 17.51 | 34.59 | 6.5 | 23.34 | 0.57 | 3.64 | 0 | 0 | 55.1 | 5.43 | 2.47 | -46.19 | 7.63 | 10.26 | 13.85 | 4.58 | 10.85 | -1.72 | 0.38 | -22.45 | 7.23 | 94.35 | 0.86 | 2.38 | 8.67 | 0.0 | 3.77 | 13.9 | 0.04 | 0.0 | 17.87 | -1.22 | 21.68 | 1.12 | -0.08 | 0 | 17.79 | -1.66 | 0.21 | 2.39 |
| 2017 (4) | 13.01 | -2.62 | 5.27 | 73.93 | 0.55 | -47.62 | 0 | 0 | 52.26 | -0.11 | 4.59 | -2.34 | 6.92 | -4.16 | 13.24 | -4.05 | 11.04 | 5.14 | 0.49 | -26.87 | 3.72 | -51.44 | 0.84 | -2.33 | 8.67 | 0.0 | 3.31 | 16.55 | 0.04 | 0.0 | 18.09 | 15.0 | 21.44 | 15.21 | 0 | 0 | 18.09 | 4.51 | 0.20 | 2.87 |
| 2016 (3) | 13.36 | 28.09 | 3.03 | -14.65 | 1.05 | 1.94 | 0 | 0 | 52.32 | 6.62 | 4.7 | 110.76 | 7.22 | 12.46 | 13.80 | 5.48 | 10.5 | 23.67 | 0.67 | 252.63 | 7.66 | 139.38 | 0.86 | -2.27 | 8.67 | 0.0 | 2.84 | 8.4 | 0.04 | 0.0 | 15.73 | 22.79 | 18.61 | 20.3 | 1.58 | -27.85 | 17.31 | 15.4 | 0.20 | 35.14 |
| 2015 (2) | 10.43 | 46.28 | 3.55 | 144.83 | 1.03 | -2.83 | 0 | 0 | 49.07 | -1.86 | 2.23 | 13.78 | 6.42 | -6.69 | 13.08 | -4.92 | 8.49 | -18.29 | 0.19 | -32.14 | 3.2 | 36.75 | 0.88 | 2.33 | 8.67 | 0.0 | 2.62 | 8.26 | 0.04 | 0.0 | 12.81 | 4.74 | 15.47 | 5.31 | 2.19 | -8.37 | 15.0 | 2.6 | 0.15 | -15.03 |
| 2014 (1) | 7.13 | -1.79 | 1.45 | -11.04 | 1.06 | 45.21 | 0 | 0 | 50.0 | 7.18 | 1.96 | -61.34 | 6.88 | 6.01 | 13.76 | -1.09 | 10.39 | -8.54 | 0.28 | -3.45 | 2.34 | -27.55 | 0.86 | 1.18 | 8.67 | 0.0 | 2.42 | 26.7 | 0.04 | 0.0 | 12.23 | 0.16 | 14.69 | 3.67 | 2.39 | -24.84 | 14.62 | -5.0 | 0.17 | -8.64 |
| 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) | 14.56 | 4.22 | -21.55 | 27.29 | 3.21 | 5.94 | 4.5 | 2.51 | 44.69 | 0 | 0 | 0 | 10.67 | -1.75 | -2.56 | 0.11 | 115.49 | 131.43 | 7.88 | -0.25 | 4.93 | 17.63 | 0.37 | 9.46 | 10.71 | -4.55 | -10.45 | 8.67 | -2.58 | -1.59 | 13.96 | -5.74 | -27.56 | 0.42 | -4.55 | -4.55 | 8.67 | 0.0 | 0.0 | 4.45 | 0.0 | 0.45 | 0.03 | 0.0 | 0.0 | 9.98 | 1.22 | 2.57 | 14.45 | 0.77 | 1.83 | 26.37 | -3.19 | 169.36 | 36.35 | -2.02 | 86.22 | 0.11 | 1.95 | -26.58 |
| 24Q2 (19) | 13.97 | -10.39 | -19.94 | 26.44 | 7.22 | 7.65 | 4.39 | 3.54 | 48.81 | 0 | 0 | 0 | 10.86 | -1.63 | -4.15 | -0.71 | 21.11 | 62.43 | 7.9 | -4.47 | 11.9 | 17.56 | -3.48 | 16.13 | 11.22 | 8.41 | -6.34 | 8.9 | -0.56 | -16.98 | 14.81 | -5.43 | -24.44 | 0.44 | 0.0 | 2.33 | 8.67 | 0.0 | 0.0 | 4.45 | 0.45 | 0.45 | 0.03 | 0.0 | 0.0 | 9.86 | -13.89 | -2.09 | 14.34 | -9.87 | -1.38 | 27.24 | 166.02 | 333.07 | 37.1 | 71.05 | 126.77 | 0.11 | -24.76 | -33.42 |
| 24Q1 (18) | 15.59 | -10.2 | -15.64 | 24.66 | 6.11 | 6.06 | 4.24 | 55.88 | 57.04 | 0 | 0 | 0 | 11.04 | -8.99 | -4.08 | -0.9 | -126.47 | -421.43 | 8.27 | 5.62 | 18.65 | 18.20 | 6.71 | 23.66 | 10.35 | -5.57 | -16.06 | 8.95 | 3.35 | -17.44 | 15.66 | -12.51 | -23.27 | 0.44 | 2.33 | 4.76 | 8.67 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | 0.03 | 0.0 | -99.02 | 11.45 | -12.26 | 28.22 | 15.91 | -9.19 | -3.16 | 10.24 | 64.1 | 261.84 | 21.69 | 12.44 | 84.44 | 0.15 | -6.55 | -16.01 |
| 23Q4 (17) | 17.36 | -6.47 | -3.61 | 23.24 | -9.78 | 6.07 | 2.72 | -12.54 | -22.29 | 0 | 0 | 0 | 12.13 | 10.78 | -5.53 | 3.4 | 1071.43 | 780.0 | 7.83 | 4.26 | 7.26 | 17.05 | 5.87 | 10.48 | 10.96 | -8.36 | -13.7 | 8.66 | -1.7 | -20.77 | 17.9 | -7.11 | -10.1 | 0.43 | -2.27 | 0.0 | 8.67 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | 0.03 | 0.0 | -99.02 | 13.05 | 34.12 | 32.09 | 17.52 | 23.47 | 0.81 | 6.24 | -36.26 | 1100.0 | 19.29 | -1.18 | 85.48 | 0.16 | 2.43 | 4.12 |
| 23Q3 (16) | 18.56 | 6.36 | -11.2 | 25.76 | 4.89 | 16.61 | 3.11 | 5.42 | -9.59 | 0 | 0 | 0 | 10.95 | -3.35 | -0.45 | -0.35 | 81.48 | 81.28 | 7.51 | 6.37 | 29.04 | 16.11 | 6.49 | 30.81 | 11.96 | -0.17 | 21.05 | 8.81 | -17.82 | 433.94 | 19.27 | -1.68 | 1.53 | 0.44 | 2.33 | -2.22 | 8.67 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | 0.03 | 0.0 | -99.02 | 9.73 | -3.38 | -5.63 | 14.19 | -2.41 | -20.33 | 9.79 | 55.64 | 9890.0 | 19.52 | 19.32 | 91.19 | 0.15 | -7.55 | 0.56 |
| 23Q2 (15) | 17.45 | -5.57 | -17.18 | 24.56 | 5.63 | 10.04 | 2.95 | 9.26 | -1.34 | 0 | 0 | 0 | 11.33 | -1.56 | -5.74 | -1.89 | -775.0 | -94.85 | 7.06 | 1.29 | 23.64 | 15.12 | 2.79 | 26.26 | 11.98 | -2.84 | 20.52 | 10.72 | -1.11 | 541.92 | 19.6 | -3.97 | -1.9 | 0.43 | 2.38 | 0.0 | 8.67 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | 0.03 | -99.02 | -99.02 | 10.07 | 12.77 | -17.46 | 14.54 | -11.5 | -26.19 | 6.29 | 122.26 | 476.65 | 16.36 | 39.12 | 55.37 | 0.16 | -5.09 | 9.29 |
| 23Q1 (14) | 18.48 | 2.61 | -16.46 | 23.25 | 6.12 | 11.24 | 2.7 | -22.86 | -4.59 | 0 | 0 | 0 | 11.51 | -10.36 | 0.61 | 0.28 | 156.0 | 16.67 | 6.97 | -4.52 | 18.74 | 14.71 | -4.66 | 17.71 | 12.33 | -2.91 | 28.17 | 10.84 | -0.82 | 519.43 | 20.41 | 2.51 | -1.69 | 0.42 | -2.33 | -46.15 | 8.67 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | 3.07 | 0.0 | 59.07 | 8.93 | -9.62 | -40.66 | 16.43 | -5.47 | -23.26 | 2.83 | 444.23 | 225.22 | 11.76 | 13.08 | -8.05 | 0.17 | 15.85 | 19.85 |
| 22Q4 (13) | 18.01 | -13.83 | -8.07 | 21.91 | -0.81 | 6.88 | 3.5 | 1.74 | 41.7 | 0 | 0 | 0 | 12.84 | 16.73 | 0.23 | -0.5 | 73.26 | -129.76 | 7.3 | 25.43 | 25.86 | 15.43 | 25.35 | 26.85 | 12.7 | 28.54 | 23.66 | 10.93 | 562.42 | 539.18 | 19.91 | 4.9 | 18.51 | 0.43 | -4.44 | -44.87 | 8.67 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | 3.07 | 0.0 | 59.07 | 9.88 | -4.17 | -33.29 | 17.38 | -2.41 | -17.94 | 0.52 | 620.0 | 116.94 | 10.4 | 1.86 | -11.41 | 0.15 | -1.07 | 1.05 |
| 22Q3 (12) | 20.9 | -0.81 | 12.73 | 22.09 | -1.03 | 6.71 | 3.44 | 15.05 | 52.89 | 0 | 0 | 0 | 11.0 | -8.49 | -3.51 | -1.87 | -92.78 | -297.87 | 5.82 | 1.93 | -4.59 | 12.31 | 2.79 | -2.98 | 9.88 | -0.6 | -11.23 | 1.65 | -1.2 | 3200.0 | 18.98 | -5.01 | 77.88 | 0.45 | 4.65 | -52.13 | 8.67 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | 3.07 | 0.0 | 59.07 | 10.31 | -15.49 | -20.02 | 17.81 | -9.59 | -7.48 | -0.1 | 94.01 | 96.43 | 10.21 | -3.04 | 1.19 | 0.15 | 0.47 | -6.01 |
| 22Q2 (11) | 21.07 | -4.75 | 13.46 | 22.32 | 6.79 | 17.66 | 2.99 | 5.65 | 51.78 | 0 | 0 | 0 | 12.02 | 5.07 | 6.28 | -0.97 | -504.17 | -1285.71 | 5.71 | -2.73 | -1.55 | 11.98 | -4.17 | -0.15 | 9.94 | 3.33 | -15.98 | 1.67 | -4.57 | 2285.71 | 19.98 | -3.76 | 133.41 | 0.43 | -44.87 | -56.12 | 8.67 | 0.0 | 0.0 | 4.43 | 0.0 | 5.98 | 3.07 | 59.07 | 226.6 | 12.2 | -18.94 | -23.32 | 19.7 | -7.99 | -6.28 | -1.67 | 26.11 | 39.27 | 10.53 | -17.67 | -19.98 | 0.15 | 4.09 | -2.85 |
| 22Q1 (10) | 22.12 | 12.91 | 10.0 | 20.9 | 1.95 | 41.69 | 2.83 | 14.57 | 58.99 | 0 | 0 | 0 | 11.44 | -10.69 | -5.84 | 0.24 | -85.71 | 300.0 | 5.87 | 1.21 | 2.98 | 12.50 | 2.74 | 10.72 | 9.62 | -6.33 | -26.9 | 1.75 | 2.34 | 1246.15 | 20.76 | 23.57 | 189.54 | 0.78 | 0.0 | -22.0 | 8.67 | 0.0 | 0.0 | 4.43 | 0.0 | 5.98 | 1.93 | 0.0 | 105.32 | 15.05 | 1.62 | -14.88 | 21.41 | 1.09 | -6.1 | -2.26 | 26.38 | -11.33 | 12.79 | 8.94 | -18.27 | 0.14 | -2.33 | -17.28 |
| 21Q4 (9) | 19.59 | 5.66 | -7.64 | 20.5 | -0.97 | 67.35 | 2.47 | 9.78 | 55.35 | 0 | 0 | 0 | 12.81 | 12.37 | -3.03 | 1.68 | 457.45 | 594.12 | 5.8 | -4.92 | 10.69 | 12.17 | -4.12 | 25.01 | 10.27 | -7.73 | -21.66 | 1.71 | 3320.0 | 1215.38 | 16.8 | 57.45 | 121.64 | 0.78 | -17.02 | -25.0 | 8.67 | 0.0 | 0.0 | 4.43 | 0.0 | 5.98 | 1.93 | 0.0 | 105.32 | 14.81 | 14.9 | -16.0 | 21.18 | 10.03 | -6.86 | -3.07 | -9.64 | -59.07 | 11.74 | 16.35 | -25.22 | 0.15 | -7.98 | -16.97 |
| 21Q3 (8) | 18.54 | -0.16 | -7.3 | 20.7 | 9.12 | 80.31 | 2.25 | 14.21 | 66.67 | 0 | 0 | 0 | 11.4 | 0.8 | -2.4 | -0.47 | -571.43 | -261.54 | 6.1 | 5.17 | 19.84 | 12.69 | 5.79 | 41.23 | 11.13 | -5.92 | -17.49 | 0.05 | -28.57 | -73.68 | 10.67 | 24.65 | 40.95 | 0.94 | -4.08 | -13.76 | 8.67 | 0.0 | 0.0 | 4.43 | 5.98 | 5.98 | 1.93 | 105.32 | 105.32 | 12.89 | -18.98 | -28.07 | 19.25 | -8.42 | -16.41 | -2.8 | -1.82 | -104.38 | 10.09 | -23.33 | -39.03 | 0.16 | 3.85 | -13.07 |
| 21Q2 (7) | 18.57 | -7.66 | -13.14 | 18.97 | 28.61 | 56.39 | 1.97 | 10.67 | 64.17 | 0 | 0 | 0 | 11.31 | -6.91 | -15.91 | -0.07 | -216.67 | -105.47 | 5.8 | 1.75 | -0.17 | 12.00 | 6.26 | 0 | 11.83 | -10.11 | -6.41 | 0.07 | -46.15 | -68.18 | 8.56 | 19.39 | 16.46 | 0.98 | -2.0 | -14.04 | 8.67 | 0.0 | 0.0 | 4.18 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 15.91 | -10.01 | -11.46 | 21.02 | -7.81 | -8.93 | -2.75 | -35.47 | -239.51 | 13.16 | -15.91 | -23.31 | 0.15 | -11.37 | 2.73 |
| 21Q1 (6) | 20.11 | -5.19 | 1.26 | 14.75 | 20.41 | 14.79 | 1.78 | 11.95 | 71.15 | 0 | 0 | 0 | 12.15 | -8.02 | -21.61 | 0.06 | 117.65 | -94.92 | 5.7 | 8.78 | -20.39 | 11.29 | 16.0 | 0 | 13.16 | 0.38 | 5.45 | 0.13 | 0.0 | -50.0 | 7.17 | -5.41 | 1.99 | 1.0 | -3.85 | -15.97 | 8.67 | 0.0 | 0.0 | 4.18 | 0.0 | 4.24 | 0.94 | 0.0 | 1075.0 | 17.68 | 0.28 | -6.06 | 22.8 | 0.26 | -0.52 | -2.03 | -5.18 | -109.28 | 15.65 | -0.32 | -12.32 | 0.17 | -1.97 | 12.41 |
| 20Q4 (5) | 21.21 | 6.05 | 21.06 | 12.25 | 6.71 | 2.51 | 1.59 | 17.78 | 72.83 | 0 | 0 | 0 | 13.21 | 13.1 | -17.54 | -0.34 | -161.54 | -203.03 | 5.24 | 2.95 | -25.46 | 9.73 | 8.32 | 0 | 13.11 | -2.82 | -9.59 | 0.13 | -31.58 | -56.67 | 7.58 | 0.13 | 22.85 | 1.04 | -4.59 | -16.13 | 8.67 | 0.0 | 0.0 | 4.18 | 0.0 | 4.24 | 0.94 | 0.0 | 1075.0 | 17.63 | -1.62 | -0.06 | 22.74 | -1.26 | 4.6 | -1.93 | -40.88 | -105.32 | 15.7 | -5.14 | -5.99 | 0.18 | -3.66 | 10.12 |
| 20Q3 (4) | 20.0 | -6.45 | 0.0 | 11.48 | -5.36 | 0.0 | 1.35 | 12.5 | 0.0 | 0 | 0 | 0.0 | 11.68 | -13.16 | 0.0 | -0.13 | -110.16 | 0.0 | 5.09 | -12.39 | 0.0 | 8.98 | 0 | 0.0 | 13.49 | 6.72 | 0.0 | 0.19 | -13.64 | 0.0 | 7.57 | 2.99 | 0.0 | 1.09 | -4.39 | 0.0 | 8.67 | 0.0 | 0.0 | 4.18 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 17.92 | -0.28 | 0.0 | 23.03 | -0.22 | 0.0 | -1.37 | -69.14 | 0.0 | 16.55 | -3.55 | 0.0 | 0.19 | 22.74 | 0.0 |
