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) | 35.97 | -3.49 | 8.0 | 166.67 | 0.33 | 0.0 | 0 | 0 | 48.07 | -50.07 | 10.17 | -69.94 | 9.27 | -23.07 | 19.28 | 54.07 | 12.08 | -25.66 | 13.27 | -2.71 | 2.44 | -17.29 | 0.06 | 0.0 | 9.54 | 0.21 | 12.28 | 38.13 | 0.51 | -23.88 | 44.6 | -15.69 | 57.39 | -8.12 | -0.43 | 0 | 44.17 | -15.69 | 0.04 | 18.55 |
| 2022 (9) | 37.27 | 31.42 | 3.0 | -51.77 | 0.33 | -89.78 | 0 | 0 | 96.27 | 48.27 | 33.83 | 71.29 | 12.05 | -7.66 | 12.52 | -37.72 | 16.25 | 12.61 | 13.64 | -24.43 | 2.95 | -5.14 | 0.06 | -14.29 | 9.52 | 2.37 | 8.89 | 28.47 | 0.67 | 644.44 | 52.9 | 59.0 | 62.46 | 55.06 | -0.51 | 0 | 52.39 | 60.71 | 0.03 | 2.48 |
| 2021 (8) | 28.36 | 26.66 | 6.22 | 409.84 | 3.23 | 878.79 | 0 | 0 | 64.93 | 9.98 | 19.75 | 29.85 | 13.05 | 28.32 | 20.10 | 16.68 | 14.43 | -5.31 | 18.05 | 73.06 | 3.11 | -58.09 | 0.07 | 40.0 | 9.3 | 0.98 | 6.92 | 28.15 | 0.09 | -30.77 | 33.27 | 42.79 | 40.28 | 39.72 | -0.67 | 0 | 32.6 | 40.46 | 0.03 | 8.62 |
| 2020 (7) | 22.39 | 3.85 | 1.22 | -71.09 | 0.33 | -41.07 | 0 | 0 | 59.04 | 42.68 | 15.21 | 129.07 | 10.17 | 15.05 | 17.23 | -19.37 | 15.24 | 61.61 | 10.43 | 1.46 | 7.42 | -59.91 | 0.05 | 0.0 | 9.21 | 9.51 | 5.4 | 14.16 | 0.13 | 18.18 | 23.3 | 73.75 | 28.83 | 57.97 | -0.09 | 0 | 23.21 | 74.51 | 0.03 | -6.92 |
| 2019 (6) | 21.56 | 36.11 | 4.22 | -58.63 | 0.56 | -84.09 | 0 | 0 | 41.38 | -4.81 | 6.64 | -24.29 | 8.84 | -23.73 | 21.36 | -19.88 | 9.43 | -18.28 | 10.28 | -1.25 | 18.51 | 98.82 | 0.05 | 0.0 | 8.41 | 3.32 | 4.73 | 22.54 | 0.11 | -60.71 | 13.41 | 4.77 | 18.25 | 7.73 | -0.11 | 0 | 13.3 | 4.64 | 0.03 | -13.85 |
| 2018 (5) | 15.84 | -7.75 | 10.2 | -0.29 | 3.52 | -43.5 | 0 | 0 | 43.47 | 29.96 | 8.77 | 106.35 | 11.59 | 46.71 | 26.66 | 12.89 | 11.54 | 34.66 | 10.41 | 0.48 | 9.31 | 109.68 | 0.05 | -50.0 | 8.14 | 3.96 | 3.86 | 12.54 | 0.28 | 100.0 | 12.8 | 65.37 | 16.94 | 49.78 | -0.09 | 0 | 12.71 | 69.92 | 0.04 | -8.54 |
| 2017 (4) | 17.17 | 13.26 | 10.23 | 63.94 | 6.23 | 0 | 0 | 0 | 33.45 | 6.26 | 4.25 | -13.09 | 7.9 | 6.04 | 23.62 | -0.2 | 8.57 | 13.51 | 10.36 | 147.85 | 4.44 | -24.23 | 0.1 | 150.0 | 7.83 | 4.96 | 3.43 | 16.67 | 0.14 | 600.0 | 7.74 | 22.27 | 11.31 | 21.74 | -0.26 | 0 | 7.48 | 20.45 | 0.04 | 25.39 |
| 2016 (3) | 15.16 | 14.5 | 6.24 | 207.39 | 0 | 0 | 0 | 0 | 31.48 | 19.38 | 4.89 | 9.89 | 7.45 | 8.28 | 23.67 | -9.29 | 7.55 | 21.97 | 4.18 | 450.0 | 5.86 | 0.86 | 0.04 | -20.0 | 7.46 | 5.22 | 2.94 | 17.6 | 0.02 | 0.0 | 6.33 | 33.83 | 9.29 | 28.14 | -0.12 | 0 | 6.21 | 31.01 | 0.03 | 16.05 |
| 2015 (2) | 13.24 | -2.58 | 2.03 | -67.68 | 0.11 | -96.56 | 0 | 0 | 26.37 | 4.6 | 4.45 | 3.97 | 6.88 | 1.18 | 26.09 | -3.27 | 6.19 | 41.97 | 0.76 | 181.48 | 5.81 | 0 | 0.05 | -44.44 | 7.09 | 6.3 | 2.5 | 20.77 | 0.02 | 0.0 | 4.73 | 8.74 | 7.25 | 12.58 | 0.01 | 0 | 4.74 | 9.22 | 0.03 | -14.58 |
| 2014 (1) | 13.59 | 116.06 | 6.28 | 2516.67 | 3.2 | 0 | 0 | 0 | 25.21 | 9.42 | 4.28 | 24.78 | 6.8 | 20.78 | 26.97 | 10.39 | 4.36 | -10.66 | 0.27 | 0.0 | 0 | 0 | 0.09 | 28.57 | 6.67 | 5.54 | 2.07 | 19.65 | 0.02 | 0.0 | 4.35 | 26.09 | 6.44 | 23.85 | -0.01 | 0 | 4.34 | 26.16 | 0.03 | -31.4 |
| 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) | 27.27 | -18.94 | -18.4 | 7.0 | 75.0 | -12.5 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 12.32 | 5.93 | 23.08 | 0.99 | -63.06 | -69.82 | 11.81 | 5.35 | -0.76 | 25.95 | 0.0 | 20.83 | 12.03 | 2.21 | -7.39 | 13.41 | 1.28 | 0.98 | 2.19 | -3.95 | -13.44 | 0.05 | 0.0 | -28.57 | 9.54 | 0.0 | 0.0 | 13.29 | 0.0 | 8.22 | 0.43 | 0.0 | -15.69 | 44.57 | 1.97 | 2.65 | 58.29 | 1.48 | 3.7 | -0.6 | 31.82 | 0.0 | 43.97 | 2.66 | 2.69 | 0.05 | 13.25 | 27.95 |
| 24Q2 (19) | 33.64 | 9.26 | -4.13 | 4.0 | 0.0 | 33.33 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 11.63 | 7.88 | -2.1 | 2.68 | -33.66 | 54.02 | 11.21 | 14.15 | -11.31 | 25.95 | 14.82 | 42.37 | 11.77 | 0.43 | -7.03 | 13.24 | -0.6 | -0.53 | 2.28 | -3.39 | -12.98 | 0.05 | 0.0 | -16.67 | 9.54 | 0.0 | 0.0 | 13.29 | 8.22 | 8.22 | 0.43 | -15.69 | -15.69 | 43.71 | -10.14 | 8.89 | 57.44 | -6.5 | 8.52 | -0.88 | -72.55 | -33.33 | 42.83 | -11.01 | 8.49 | 0.04 | 7.77 | 12.79 |
| 24Q1 (18) | 30.79 | -14.4 | -18.67 | 4.0 | -50.0 | 33.33 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 10.78 | 0.0 | -30.0 | 4.04 | 242.37 | 1.51 | 9.82 | 5.93 | -27.26 | 22.60 | 17.2 | 56.95 | 11.72 | -2.98 | -20.22 | 13.32 | 0.38 | -0.89 | 2.36 | -3.28 | -15.41 | 0.05 | -16.67 | -16.67 | 9.54 | 0.0 | 0.1 | 12.28 | 0.0 | 38.13 | 0.51 | 0.0 | -23.88 | 48.64 | 9.06 | 16.84 | 61.43 | 7.04 | 20.0 | -0.51 | -18.6 | 8.93 | 48.13 | 8.97 | 17.19 | 0.04 | -2.04 | -2.53 |
| 23Q4 (17) | 35.97 | 7.63 | -3.49 | 8.0 | 0.0 | 166.67 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 10.78 | 7.69 | -40.51 | 1.18 | -64.02 | -70.13 | 9.27 | -22.1 | -23.07 | 19.28 | -10.21 | 54.08 | 12.08 | -7.01 | -25.66 | 13.27 | -0.08 | -2.71 | 2.44 | -3.56 | -17.29 | 0.06 | -14.29 | 0.0 | 9.54 | 0.0 | 0.21 | 12.28 | 0.0 | 38.13 | 0.51 | 0.0 | -23.88 | 44.6 | 2.72 | -15.69 | 57.39 | 2.1 | -8.12 | -0.43 | 28.33 | 15.69 | 44.17 | 3.15 | -15.69 | 0.04 | 7.01 | 18.55 |
| 23Q3 (16) | 33.42 | -4.76 | -10.23 | 8.0 | 166.67 | 29.03 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 10.01 | -15.74 | -58.2 | 3.28 | 88.51 | -59.1 | 11.9 | -5.85 | -27.92 | 21.48 | 17.83 | 19.49 | 12.99 | 2.61 | -25.56 | 13.28 | -0.23 | -25.27 | 2.53 | -3.44 | -33.42 | 0.07 | 16.67 | 0.0 | 9.54 | 0.0 | 0.85 | 12.28 | 0.0 | 38.13 | 0.51 | 0.0 | -23.88 | 43.42 | 8.17 | -11.28 | 56.21 | 6.2 | -3.93 | -0.6 | 9.09 | 22.08 | 42.82 | 8.46 | -11.11 | 0.04 | -0.16 | 10.5 |
| 23Q2 (15) | 35.09 | -7.32 | -10.53 | 3.0 | 0.0 | -51.77 | 0.33 | 0.0 | -87.4 | 0 | 0 | 0 | 11.88 | -22.86 | -67.25 | 1.74 | -56.28 | -88.87 | 12.64 | -6.37 | -56.38 | 18.23 | 26.57 | -44.09 | 12.66 | -13.82 | -39.28 | 13.31 | -0.97 | -25.01 | 2.62 | -6.09 | -10.88 | 0.06 | 0.0 | 0.0 | 9.54 | 0.1 | 2.14 | 12.28 | 38.13 | 38.13 | 0.51 | -23.88 | -23.88 | 40.14 | -3.58 | -1.95 | 52.93 | 3.4 | 4.81 | -0.66 | -17.86 | 27.47 | 39.48 | -3.87 | -1.37 | 0.04 | -6.87 | 4.8 |
| 23Q1 (14) | 37.86 | 1.58 | 14.0 | 3.0 | 0.0 | -51.77 | 0.33 | 0.0 | -89.14 | 0 | 0 | 0 | 15.4 | -15.01 | -14.11 | 3.98 | 0.76 | -36.12 | 13.5 | 12.03 | -9.76 | 14.40 | 15.06 | -33.2 | 14.69 | -9.6 | -4.3 | 13.44 | -1.47 | -25.08 | 2.79 | -5.42 | -7.92 | 0.06 | 0.0 | 0.0 | 9.53 | 0.11 | 2.36 | 8.89 | 0.0 | 28.47 | 0.67 | 0.0 | 644.44 | 41.63 | -21.3 | 49.43 | 51.19 | -18.04 | 46.8 | -0.56 | -9.8 | 20.0 | 41.07 | -21.61 | 51.22 | 0.04 | 19.14 | 5.4 |
| 22Q4 (13) | 37.27 | 0.11 | 31.42 | 3.0 | -51.61 | -51.77 | 0.33 | 0.0 | -89.78 | 0 | 0 | 0 | 18.12 | -24.34 | 32.26 | 3.95 | -50.75 | 39.58 | 12.05 | -27.01 | -7.66 | 12.52 | -30.36 | -37.72 | 16.25 | -6.88 | 12.61 | 13.64 | -23.24 | -24.43 | 2.95 | -22.37 | -5.14 | 0.06 | -14.29 | -14.29 | 9.52 | 0.63 | 2.37 | 8.89 | 0.0 | 28.47 | 0.67 | 0.0 | 644.44 | 52.9 | 8.09 | 59.0 | 62.46 | 6.75 | 55.06 | -0.51 | 33.77 | 23.88 | 52.39 | 8.76 | 60.71 | 0.03 | -0.25 | 2.48 |
| 22Q3 (12) | 37.23 | -5.07 | 41.61 | 6.2 | -0.32 | 408.2 | 0.33 | -87.4 | -90.29 | 0 | 0 | 0 | 23.95 | -33.99 | 14.1 | 8.02 | -48.69 | 36.86 | 16.51 | -43.03 | -2.08 | 17.97 | -44.87 | -30.41 | 17.45 | -16.31 | 18.55 | 17.77 | 0.11 | -2.15 | 3.8 | 29.25 | 19.12 | 0.07 | 16.67 | 16.67 | 9.46 | 1.28 | 1.94 | 8.89 | 0.0 | 28.47 | 0.67 | 0.0 | 644.44 | 48.94 | 19.54 | 60.78 | 58.51 | 15.86 | 56.23 | -0.77 | 15.38 | -28.33 | 48.17 | 20.33 | 61.43 | 0.03 | -5.31 | 1.64 |
| 22Q2 (11) | 39.22 | 18.1 | 76.35 | 6.22 | 0.0 | 409.84 | 2.62 | -13.82 | 693.94 | 0 | 0 | 0 | 36.28 | 102.34 | 116.21 | 15.63 | 150.88 | 150.88 | 28.98 | 93.72 | 126.58 | 32.60 | 51.23 | 50.94 | 20.85 | 35.83 | 41.16 | 17.75 | -1.06 | -2.53 | 2.94 | -2.97 | -58.0 | 0.06 | 0.0 | 20.0 | 9.34 | 0.32 | 1.19 | 8.89 | 28.47 | 64.63 | 0.67 | 644.44 | 415.38 | 40.94 | 46.95 | 19.15 | 50.5 | 44.82 | 26.6 | -0.91 | -30.0 | -71.7 | 40.03 | 47.39 | 18.33 | 0.03 | -6.34 | 27.04 |
| 22Q1 (10) | 33.21 | 17.1 | 73.15 | 6.22 | 0.0 | 409.84 | 3.04 | -5.88 | 821.21 | 0 | 0 | 0 | 17.93 | 30.88 | 33.11 | 6.23 | 120.14 | 29.25 | 14.96 | 14.64 | 37.25 | 21.56 | 7.27 | 18.4 | 15.35 | 6.38 | 2.27 | 17.94 | -0.61 | -2.13 | 3.03 | -2.57 | -58.49 | 0.06 | -14.29 | 50.0 | 9.31 | 0.11 | 0.98 | 6.92 | 0.0 | 28.15 | 0.09 | 0.0 | -30.77 | 27.86 | -16.26 | -0.96 | 34.87 | -13.43 | 3.63 | -0.7 | -4.48 | -59.09 | 27.16 | -16.69 | -1.91 | 0.04 | 15.85 | 32.42 |
| 21Q4 (9) | 28.36 | 7.87 | 26.66 | 6.22 | 409.84 | 409.84 | 3.23 | -5.0 | 878.79 | 0 | 0 | 0 | 13.7 | -34.73 | -2.42 | 2.83 | -51.71 | 0.35 | 13.05 | -22.6 | 28.32 | 20.10 | -22.19 | 16.66 | 14.43 | -1.97 | -5.31 | 18.05 | -0.61 | 73.06 | 3.11 | -2.51 | -58.09 | 0.07 | 16.67 | 40.0 | 9.3 | 0.22 | 0.98 | 6.92 | 0.0 | 28.15 | 0.09 | 0.0 | -30.77 | 33.27 | 9.3 | 42.79 | 40.28 | 7.56 | 39.72 | -0.67 | -11.67 | -644.44 | 32.6 | 9.25 | 40.46 | 0.03 | -1.07 | 8.62 |
| 21Q3 (8) | 26.29 | 18.21 | 18.85 | 1.22 | 0.0 | 0.0 | 3.4 | 930.3 | 930.3 | 0 | 0 | 0 | 20.99 | 25.09 | 40.59 | 5.86 | -5.94 | 63.23 | 16.86 | 31.82 | 54.11 | 25.83 | 19.58 | 33.22 | 14.72 | -0.34 | -2.77 | 18.16 | -0.27 | 74.62 | 3.19 | -54.43 | -60.08 | 0.06 | 20.0 | 0.0 | 9.28 | 0.54 | 1.09 | 6.92 | 28.15 | 28.15 | 0.09 | -30.77 | -30.77 | 30.44 | -11.41 | 48.63 | 37.45 | -6.12 | 43.98 | -0.6 | -13.21 | -445.45 | 29.84 | -11.79 | 46.49 | 0.03 | 18.36 | 9.19 |
| 21Q2 (7) | 22.24 | 15.95 | -15.11 | 1.22 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 16.78 | 24.57 | -3.73 | 6.23 | 29.25 | 17.55 | 12.79 | 17.34 | 4.15 | 21.60 | 18.63 | 0 | 14.77 | -1.6 | 1.44 | 18.21 | -0.65 | 74.59 | 7.0 | -4.11 | -18.32 | 0.05 | 25.0 | 25.0 | 9.23 | 0.11 | 0.98 | 5.4 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 34.36 | 22.15 | 103.43 | 39.89 | 18.54 | 78.0 | -0.53 | -20.45 | -307.69 | 33.83 | 22.17 | 101.85 | 0.03 | -2.38 | -8.43 |
| 21Q1 (6) | 19.18 | -14.34 | -18.8 | 1.22 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 13.47 | -4.06 | 6.57 | 4.82 | 70.92 | 37.71 | 10.9 | 7.18 | 9.11 | 18.21 | 5.69 | 0 | 15.01 | -1.51 | 38.47 | 18.33 | 75.74 | 77.79 | 7.3 | -1.62 | -60.39 | 0.04 | -20.0 | -20.0 | 9.22 | 0.11 | 9.37 | 5.4 | 0.0 | 14.16 | 0.13 | 0.0 | 18.18 | 28.13 | 20.73 | 66.45 | 33.65 | 16.72 | 54.71 | -0.44 | -388.89 | -340.0 | 27.69 | 19.3 | 64.82 | 0.03 | -4.97 | -13.63 |
| 20Q4 (5) | 22.39 | 1.22 | 3.85 | 1.22 | 0.0 | -71.09 | 0.33 | 0.0 | -41.07 | 0 | 0 | 0 | 14.04 | -5.96 | 22.83 | 2.82 | -21.45 | 13.71 | 10.17 | -7.04 | 15.05 | 17.23 | -11.15 | 0 | 15.24 | 0.66 | 61.61 | 10.43 | 0.29 | 1.46 | 7.42 | -7.13 | -59.91 | 0.05 | -16.67 | 0.0 | 9.21 | 0.33 | 9.51 | 5.4 | 0.0 | 14.16 | 0.13 | 0.0 | 18.18 | 23.3 | 13.77 | 73.75 | 28.83 | 10.84 | 57.97 | -0.09 | 18.18 | 18.18 | 23.21 | 13.94 | 74.51 | 0.03 | -0.55 | -6.92 |
| 20Q3 (4) | 22.12 | -15.57 | 0.0 | 1.22 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | 14.93 | -14.34 | 0.0 | 3.59 | -32.26 | 0.0 | 10.94 | -10.91 | 0.0 | 19.39 | 0 | 0.0 | 15.14 | 3.98 | 0.0 | 10.4 | -0.29 | 0.0 | 7.99 | -6.77 | 0.0 | 0.06 | 50.0 | 0.0 | 9.18 | 0.44 | 0.0 | 5.4 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 20.48 | 21.26 | 0.0 | 26.01 | 16.06 | 0.0 | -0.11 | 15.38 | 0.0 | 20.37 | 21.54 | 0.0 | 0.03 | -0.74 | 0.0 |
