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) | 18.91 | 28.38 | 3.59 | 5.59 | 2.03 | 202.99 | 0 | 0 | 38.77 | 30.36 | 4.19 | 17.37 | 10.37 | 17.84 | 26.75 | -9.61 | 6.05 | 14.58 | 15.59 | 8.49 | 43.84 | -0.88 | 6.31 | 3.44 | 16.64 | 2.97 | 4.28 | 9.18 | 3.87 | -2.27 | 6.48 | 11.34 | 14.63 | 6.87 | -3.86 | 0 | 2.62 | 34.36 | 0.05 | 14.77 |
| 2022 (9) | 14.73 | -1.41 | 3.4 | -46.54 | 0.67 | -78.8 | 0.71 | -56.44 | 29.74 | 21.89 | 3.57 | -6.54 | 8.8 | 16.4 | 29.59 | -4.5 | 5.28 | 63.98 | 14.37 | -5.09 | 44.23 | 13.82 | 6.1 | -3.33 | 16.16 | 0.31 | 3.92 | 10.73 | 3.96 | 2.33 | 5.82 | -2.35 | 13.69 | 2.47 | -3.87 | 0 | 1.95 | -2.5 | 0.04 | 12.39 |
| 2021 (8) | 14.94 | 8.18 | 6.36 | 234.74 | 3.16 | 1.61 | 1.63 | -6.32 | 24.4 | -4.5 | 3.82 | 4.37 | 7.56 | 1.2 | 30.98 | 5.97 | 3.22 | 2.55 | 15.14 | 3.49 | 38.86 | 4.55 | 6.31 | 296.86 | 16.11 | 2.61 | 3.54 | 11.67 | 3.87 | -0.26 | 5.96 | 5.11 | 13.36 | 5.03 | -3.96 | 0 | 2.0 | 11.11 | 0.04 | 42.23 |
| 2020 (7) | 13.81 | 10.92 | 1.9 | -59.75 | 3.11 | -84.39 | 1.74 | -2.79 | 25.55 | -13.39 | 3.66 | -7.34 | 7.47 | -7.55 | 29.24 | 6.74 | 3.14 | -28.64 | 14.63 | 20.02 | 37.17 | 77.76 | 1.59 | 0.0 | 15.7 | 10.88 | 3.17 | 14.03 | 3.88 | 6.59 | 5.67 | 3.85 | 12.72 | 7.16 | -3.87 | 0 | 1.8 | 13.92 | 0.03 | -12.53 |
| 2019 (6) | 12.45 | 2.89 | 4.72 | -31.3 | 19.92 | 988.52 | 1.79 | 16.99 | 29.5 | 17.67 | 3.95 | 22.29 | 8.08 | 2.67 | 27.39 | -12.75 | 4.4 | -10.2 | 12.19 | 0.49 | 20.91 | -47.59 | 1.59 | -1.85 | 14.16 | 1.22 | 2.78 | 13.47 | 3.64 | 1003.03 | 5.46 | -28.44 | 11.87 | 13.92 | -3.88 | 0 | 1.58 | -60.4 | 0.03 | -7.04 |
| 2018 (5) | 12.1 | -16.2 | 6.87 | 7.01 | 1.83 | -78.65 | 1.53 | 93.67 | 25.07 | 18.42 | 3.23 | 0 | 7.87 | -0.25 | 31.39 | -15.77 | 4.9 | 68.97 | 12.13 | 4.03 | 39.9 | 13.55 | 1.62 | 0.0 | 13.99 | 0.0 | 2.45 | 0.0 | 0.33 | -80.81 | 7.63 | 275.86 | 10.42 | 68.06 | -3.64 | 0 | 3.99 | 134.71 | 0.03 | 15310.09 |
| 2017 (4) | 14.44 | 24.16 | 6.42 | 47.93 | 8.57 | -37.94 | 0.79 | 203.85 | 21.17 | -3.99 | -0.87 | 0 | 7.89 | -0.5 | 37.27 | 3.63 | 2.9 | 34.26 | 11.66 | -0.6 | 35.14 | 55.28 | 1.62 | 0.0 | 13.99 | 0.07 | 2.45 | 6.99 | 1.72 | 84.95 | 2.03 | -61.48 | 6.2 | -26.97 | -0.33 | 0 | 1.7 | -52.11 | 0.00 | -49.44 |
| 2016 (3) | 11.63 | -7.55 | 4.34 | 57.82 | 13.81 | 1901.45 | 0.26 | 766.67 | 22.05 | -7.93 | 1.59 | -29.96 | 7.93 | -28.43 | 35.96 | -22.26 | 2.16 | -33.94 | 11.73 | 1.03 | 22.63 | -35.08 | 1.62 | 0.0 | 13.98 | 0.07 | 2.29 | 10.63 | 0.93 | 1450.0 | 5.27 | -30.93 | 8.49 | -12.92 | -1.72 | 0 | 3.55 | -47.01 | 0.00 | -99.45 |
| 2015 (2) | 12.58 | 125.45 | 2.75 | -57.76 | 0.69 | -39.47 | 0.03 | 0 | 23.95 | 14.54 | 2.27 | -14.66 | 11.08 | 55.84 | 46.26 | 36.06 | 3.27 | -18.66 | 11.61 | 0 | 34.86 | 92.17 | 1.62 | 1372.73 | 13.97 | 7.21 | 2.07 | 15.0 | 0.06 | 0 | 7.63 | -7.96 | 9.75 | -3.37 | -0.93 | 0 | 6.7 | -18.59 | 0.07 | 8433.3 |
| 2014 (1) | 5.58 | -20.85 | 6.51 | -10.08 | 1.14 | 54.05 | 0 | 0 | 20.91 | 1.36 | 2.66 | -10.44 | 7.11 | 19.5 | 34.00 | 17.9 | 4.02 | 7.49 | 0 | 0 | 18.14 | 70.33 | 0.11 | 0.0 | 13.03 | 0.23 | 1.8 | 20.0 | 0 | 0 | 8.29 | -2.81 | 10.09 | 0.6 | -0.06 | 0 | 8.23 | -5.07 | 0.00 | -33.73 |
| 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) | 13.79 | -15.76 | 7.4 | 6.87 | 84.68 | 1.03 | 15.45 | 568.83 | 936.91 | 0 | 0 | 0 | 9.63 | 0.52 | 30.49 | 0.93 | 232.14 | 116.28 | 12.73 | 22.88 | 41.6 | 31.57 | 16.02 | 15.3 | 7.08 | 6.63 | -21.94 | 14.7 | -7.55 | -5.83 | 30.56 | -30.1 | -26.04 | 6.0 | -3.54 | -1.15 | 16.68 | 0.0 | 0.42 | 4.69 | 0.0 | 9.58 | 3.86 | 0.0 | -0.26 | 3.97 | 30.59 | -11.19 | 12.52 | 8.02 | -0.79 | -3.64 | 0.27 | 3.7 | 0.33 | 154.1 | -52.17 | 0.05 | -15.57 | 0.29 |
| 24Q2 (19) | 16.37 | -19.52 | 13.05 | 3.72 | -36.19 | -35.64 | 2.31 | 5.96 | 94.12 | 0 | 0 | 0 | 9.58 | 45.59 | 8.13 | 0.28 | 1300.0 | -70.83 | 10.36 | 17.59 | 1.87 | 27.21 | 15.37 | -10.04 | 6.64 | 1.07 | -15.84 | 15.9 | 1.99 | 2.45 | 43.72 | 0.39 | 4.44 | 6.22 | -0.48 | 1.63 | 16.68 | 0.0 | 1.09 | 4.69 | 9.58 | 9.58 | 3.86 | -0.26 | -0.26 | 3.04 | -3.8 | -24.75 | 11.59 | 2.48 | -4.92 | -3.65 | 2.14 | 6.17 | -0.61 | -7.02 | -506.67 | 0.06 | 14.75 | 16.2 |
| 24Q1 (18) | 20.34 | 7.56 | 32.51 | 5.83 | 62.4 | -25.73 | 2.18 | 7.39 | 134.41 | 0 | 0 | 0 | 6.58 | -54.71 | -17.75 | 0.02 | -99.0 | -97.47 | 8.81 | -15.04 | -6.18 | 23.59 | -11.81 | -20.42 | 6.57 | 8.6 | -4.78 | 15.59 | 0.0 | 1.7 | 43.55 | -0.66 | 3.17 | 6.25 | -0.95 | 1.13 | 16.68 | 0.24 | 1.83 | 4.28 | 0.0 | 9.18 | 3.87 | 0.0 | -2.27 | 3.16 | -51.23 | -5.95 | 11.31 | -22.69 | 0.62 | -3.73 | 3.37 | 3.37 | -0.57 | -121.76 | -14.0 | 0.05 | 8.43 | 0.56 |
| 23Q4 (17) | 18.91 | 47.27 | 28.38 | 3.59 | -47.21 | 5.59 | 2.03 | 36.24 | 202.99 | 0 | 0 | -100.0 | 14.53 | 96.88 | 69.15 | 2.01 | 367.44 | 139.29 | 10.37 | 15.35 | 17.84 | 26.75 | -2.32 | -9.61 | 6.05 | -33.3 | 14.58 | 15.59 | -0.13 | 8.49 | 43.84 | 6.1 | -0.88 | 6.31 | 3.95 | 3.44 | 16.64 | 0.18 | 2.97 | 4.28 | 0.0 | 9.18 | 3.87 | 0.0 | -2.27 | 6.48 | 44.97 | 11.34 | 14.63 | 15.93 | 6.87 | -3.86 | -2.12 | 0.26 | 2.62 | 279.71 | 34.36 | 0.05 | -4.53 | 14.77 |
| 23Q3 (16) | 12.84 | -11.33 | 9.84 | 6.8 | 17.65 | 96.53 | 1.49 | 25.21 | -53.44 | 0 | 0 | -100.0 | 7.38 | -16.7 | -9.67 | 0.43 | -55.21 | -57.43 | 8.99 | -11.6 | 17.21 | 27.38 | -9.48 | 6.82 | 9.07 | 14.96 | 116.99 | 15.61 | 0.58 | 8.1 | 41.32 | -1.29 | 2.71 | 6.07 | -0.82 | -1.3 | 16.61 | 0.67 | 2.85 | 4.28 | 0.0 | 9.18 | 3.87 | 0.0 | -2.27 | 4.47 | 10.64 | -10.24 | 12.62 | 3.53 | -1.79 | -3.78 | 2.83 | 0.79 | 0.69 | 360.0 | -41.03 | 0.05 | -2.18 | 20.52 |
| 23Q2 (15) | 14.48 | -5.67 | -5.73 | 5.78 | -26.37 | -11.08 | 1.19 | 27.96 | -63.04 | 0 | 0 | -100.0 | 8.86 | 10.75 | 28.03 | 0.96 | 21.52 | -13.51 | 10.17 | 8.31 | 40.66 | 30.25 | 2.06 | 11.04 | 7.89 | 14.35 | 61.68 | 15.52 | 1.24 | 7.11 | 41.86 | -0.83 | 7.06 | 6.12 | -0.97 | -1.45 | 16.5 | 0.73 | 2.17 | 4.28 | 9.18 | 9.18 | 3.87 | -2.27 | -2.27 | 4.04 | 20.24 | 2.02 | 12.19 | 8.45 | 2.96 | -3.89 | -0.78 | -0.26 | 0.15 | 130.0 | 87.5 | 0.05 | -0.69 | 23.83 |
| 23Q1 (14) | 15.35 | 4.21 | 11.31 | 7.85 | 130.88 | 86.46 | 0.93 | 38.81 | -69.51 | 0 | -100.0 | -100.0 | 8.0 | -6.87 | 32.01 | 0.79 | -5.95 | 31.67 | 9.39 | 6.7 | 28.81 | 29.64 | 0.17 | -2.22 | 6.9 | 30.68 | 62.35 | 15.33 | 6.68 | 5.43 | 42.21 | -4.57 | 6.64 | 6.18 | 1.31 | -1.28 | 16.38 | 1.36 | 1.68 | 3.92 | 0.0 | 10.73 | 3.96 | 0.0 | 2.33 | 3.36 | -42.27 | 1.2 | 11.24 | -17.9 | 4.75 | -3.86 | 0.26 | -0.52 | -0.5 | -125.64 | 3.85 | 0.05 | 23.75 | 25.65 |
| 22Q4 (13) | 14.73 | 26.01 | -1.41 | 3.4 | -1.73 | -46.54 | 0.67 | -79.06 | -78.8 | 0.71 | -23.66 | -56.44 | 8.59 | 5.14 | -2.05 | 0.84 | -16.83 | -38.24 | 8.8 | 14.73 | 16.4 | 29.59 | 15.43 | -4.5 | 5.28 | 26.32 | 63.98 | 14.37 | -0.48 | -5.09 | 44.23 | 9.94 | 13.82 | 6.1 | -0.81 | -3.33 | 16.16 | 0.06 | 0.31 | 3.92 | 0.0 | 10.73 | 3.96 | 0.0 | 2.33 | 5.82 | 16.87 | -2.35 | 13.69 | 6.54 | 2.47 | -3.87 | -1.57 | 2.27 | 1.95 | 66.67 | -2.5 | 0.04 | 0.26 | 12.39 |
| 22Q3 (12) | 11.69 | -23.89 | 3.73 | 3.46 | -46.77 | -35.08 | 3.2 | -0.62 | 5.61 | 0.93 | -33.09 | -49.18 | 8.17 | 18.06 | 70.56 | 1.01 | -9.01 | 50.75 | 7.67 | 6.09 | 13.97 | 25.64 | -5.9 | -20.09 | 4.18 | -14.34 | -1.42 | 14.44 | -0.35 | -4.62 | 40.23 | 2.89 | 7.54 | 6.15 | -0.97 | 286.79 | 16.15 | 0.0 | 2.67 | 3.92 | 0.0 | 10.73 | 3.96 | 0.0 | 2.33 | 4.98 | 25.76 | 7.56 | 12.85 | 8.53 | 6.73 | -3.81 | 1.8 | 4.27 | 1.17 | 1362.5 | 80.0 | 0.04 | 0.51 | 129.99 |
| 22Q2 (11) | 15.36 | 11.39 | 4.85 | 6.5 | 54.39 | 71.5 | 3.22 | 5.57 | 0.31 | 1.39 | 0.0 | -29.44 | 6.92 | 14.19 | 56.21 | 1.11 | 85.0 | 50.0 | 7.23 | -0.82 | 6.01 | 27.24 | -10.13 | -2.1 | 4.88 | 14.82 | 94.42 | 14.49 | -0.34 | -4.55 | 39.1 | -1.21 | 4.46 | 6.21 | -0.8 | 290.57 | 16.15 | 0.25 | 2.67 | 3.92 | 10.73 | 23.66 | 3.96 | 2.33 | 2.06 | 3.96 | 19.28 | -46.85 | 11.84 | 10.34 | -18.34 | -3.88 | -1.04 | 2.76 | 0.08 | 115.38 | -97.69 | 0.04 | 0.76 | 138.31 |
| 22Q1 (10) | 13.79 | -7.7 | -0.65 | 4.21 | -33.81 | 46.18 | 3.05 | -3.48 | -1.61 | 1.39 | -14.72 | -31.86 | 6.06 | -30.9 | -5.46 | 0.6 | -55.88 | -42.86 | 7.29 | -3.57 | 5.5 | 30.31 | -2.17 | 15.85 | 4.25 | 31.99 | 81.62 | 14.54 | -3.96 | 0.69 | 39.58 | 1.85 | 7.09 | 6.26 | -0.79 | 293.71 | 16.11 | 0.0 | 2.55 | 3.54 | 0.0 | 11.67 | 3.87 | 0.0 | -0.26 | 3.32 | -44.3 | -50.6 | 10.73 | -19.69 | -22.08 | -3.84 | 3.03 | 1.79 | -0.52 | -126.0 | -118.51 | 0.04 | 10.69 | 61.16 |
| 21Q4 (9) | 14.94 | 32.56 | 8.18 | 6.36 | 19.32 | 234.74 | 3.16 | 4.29 | 1.61 | 1.63 | -10.93 | -6.32 | 8.77 | 83.09 | 63.93 | 1.36 | 102.99 | 183.33 | 7.56 | 12.33 | 1.2 | 30.98 | -3.41 | 5.97 | 3.22 | -24.06 | 2.55 | 15.14 | 0.0 | 3.49 | 38.86 | 3.88 | 4.55 | 6.31 | 296.86 | 296.86 | 16.11 | 2.42 | 2.61 | 3.54 | 0.0 | 11.67 | 3.87 | 0.0 | -0.26 | 5.96 | 28.73 | 5.11 | 13.36 | 10.96 | 5.03 | -3.96 | 0.5 | -2.33 | 2.0 | 207.69 | 11.11 | 0.04 | 105.16 | 42.23 |
| 21Q3 (8) | 11.27 | -23.07 | -53.75 | 5.33 | 40.63 | 26.6 | 3.03 | -5.61 | -73.56 | 1.83 | -7.11 | 13.66 | 4.79 | 8.13 | -42.43 | 0.67 | -9.46 | -57.05 | 6.73 | -1.32 | -29.53 | 32.08 | 15.28 | -11.66 | 4.24 | 68.92 | 27.71 | 15.14 | -0.26 | 2.92 | 37.41 | -0.05 | -9.99 | 1.59 | 0.0 | 0.0 | 15.73 | 0.0 | 3.97 | 3.54 | 11.67 | 11.67 | 3.87 | -0.26 | -0.26 | 4.63 | -37.85 | -10.79 | 12.04 | -16.97 | -1.63 | -3.98 | 0.25 | -3.65 | 0.65 | -81.21 | -51.85 | 0.02 | 4.15 | -33.25 |
| 21Q2 (7) | 14.65 | 5.55 | 18.62 | 3.79 | 31.6 | -43.26 | 3.21 | 3.55 | -78.31 | 1.97 | -3.43 | -2.96 | 4.43 | -30.89 | -30.02 | 0.74 | -29.52 | -18.68 | 6.82 | -1.3 | -11.66 | 27.83 | 6.35 | 0 | 2.51 | 7.26 | -39.23 | 15.18 | 5.12 | 2.99 | 37.43 | 1.27 | 44.13 | 1.59 | 0.0 | 0.0 | 15.73 | 0.13 | 10.85 | 3.17 | 0.0 | 0.0 | 3.88 | 0.0 | 0.0 | 7.45 | 10.86 | 105.8 | 14.5 | 5.3 | 35.9 | -3.99 | -2.05 | 2.21 | 3.46 | 23.13 | 852.17 | 0.02 | -31.86 | -42.12 |
| 21Q1 (6) | 13.88 | 0.51 | 14.81 | 2.88 | 51.58 | -42.05 | 3.1 | -0.32 | -84.46 | 2.04 | 17.24 | 0.49 | 6.41 | 19.81 | 15.5 | 1.05 | 118.75 | 47.89 | 6.91 | -7.5 | 1.92 | 26.16 | -10.51 | 0 | 2.34 | -25.48 | -44.55 | 14.44 | -1.3 | 18.56 | 36.96 | -0.56 | 79.59 | 1.59 | 0.0 | 0.0 | 15.71 | 0.06 | 10.95 | 3.17 | 0.0 | 14.03 | 3.88 | 0.0 | 6.59 | 6.72 | 18.52 | 8.91 | 13.77 | 8.25 | 9.46 | -3.91 | -1.03 | 3.46 | 2.81 | 56.11 | 32.55 | 0.02 | -2.31 | -13.14 |
| 20Q4 (5) | 13.81 | -43.33 | 10.92 | 1.9 | -54.87 | -59.75 | 3.11 | -72.86 | 0 | 1.74 | 8.07 | 0 | 5.35 | -35.7 | -12.3 | 0.48 | -69.23 | -38.46 | 7.47 | -21.78 | -7.55 | 29.24 | -19.48 | 0 | 3.14 | -5.42 | -28.64 | 14.63 | -0.54 | 20.02 | 37.17 | -10.56 | 77.76 | 1.59 | 0.0 | 0.0 | 15.7 | 3.77 | 10.88 | 3.17 | 0.0 | 14.03 | 3.88 | 0.0 | 6.59 | 5.67 | 9.25 | 3.85 | 12.72 | 3.92 | 7.16 | -3.87 | -0.78 | 0.26 | 1.8 | 33.33 | 13.92 | 0.03 | -3.72 | -12.53 |
| 20Q3 (4) | 24.37 | 97.33 | 0.0 | 4.21 | -36.98 | 0.0 | 11.46 | -22.57 | 0.0 | 1.61 | -20.69 | 0.0 | 8.32 | 31.44 | 0.0 | 1.56 | 71.43 | 0.0 | 9.55 | 23.7 | 0.0 | 36.31 | 0 | 0.0 | 3.32 | -19.61 | 0.0 | 14.71 | -0.2 | 0.0 | 41.56 | 60.03 | 0.0 | 1.59 | 0.0 | 0.0 | 15.13 | 6.62 | 0.0 | 3.17 | 0.0 | 0.0 | 3.88 | 0.0 | 0.0 | 5.19 | 43.37 | 0.0 | 12.24 | 14.71 | 0.0 | -3.84 | 5.88 | 0.0 | 1.35 | 393.48 | 0.0 | 0.03 | -9.69 | 0.0 |
