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) | 10.9 | 26.74 | 3.52 | 20.55 | 1.5 | -6.25 | 0 | 0 | 51.32 | -18.2 | 1.79 | -57.07 | 9.48 | -6.14 | 18.47 | 14.75 | 13.29 | -21.69 | 2.25 | -3.02 | 11.69 | -4.73 | 0.03 | 50.0 | 10.2 | 0.0 | 2.97 | 16.02 | 1.34 | -17.79 | 9.49 | 1.17 | 13.8 | 1.69 | -2.0 | 0 | 7.49 | -6.84 | 0.00 | 0 |
| 2022 (9) | 8.6 | 2.02 | 2.92 | 52.08 | 1.6 | 125.35 | 0 | 0 | 62.74 | -0.92 | 4.17 | -11.09 | 10.1 | -23.43 | 16.10 | -22.72 | 16.97 | 16.71 | 2.32 | -2.52 | 12.27 | -11.98 | 0.02 | -33.33 | 10.2 | 0.0 | 2.56 | 22.49 | 1.63 | 101.23 | 9.38 | 9.96 | 13.57 | 18.72 | -1.34 | 0 | 8.04 | 16.52 | 0.00 | 0 |
| 2021 (8) | 8.43 | -27.01 | 1.92 | -13.12 | 0.71 | -89.64 | 0 | 0 | 63.32 | 45.66 | 4.69 | 263.57 | 13.19 | 31.64 | 20.83 | -9.63 | 14.54 | 24.06 | 2.38 | -2.86 | 13.94 | -0.71 | 0.03 | -40.0 | 10.2 | 8.4 | 2.09 | 6.63 | 0.81 | -13.83 | 8.53 | 77.71 | 11.43 | 48.44 | -1.63 | 0 | 6.9 | 72.93 | 0.00 | 0 |
| 2020 (7) | 11.55 | 63.37 | 2.21 | -58.54 | 6.85 | 266.31 | 0 | 0 | 43.47 | -2.49 | 1.29 | -40.83 | 10.02 | -2.53 | 23.05 | -0.04 | 11.72 | 3.9 | 2.45 | -2.39 | 14.04 | 18.28 | 0.05 | -16.67 | 9.41 | 0.0 | 1.96 | 12.64 | 0.94 | 108.89 | 4.8 | -3.23 | 7.7 | 7.69 | -0.81 | 0 | 3.99 | -0.75 | 0.00 | 0 |
| 2019 (6) | 7.07 | -14.51 | 5.33 | 10.12 | 1.87 | -63.97 | 0 | 0 | 44.58 | -11.0 | 2.18 | -42.78 | 10.28 | 1.68 | 23.06 | 14.25 | 11.28 | 0.89 | 2.51 | 0 | 11.87 | 17.29 | 0.06 | 0.0 | 9.41 | 11.23 | 1.74 | 27.94 | 0.45 | 32.35 | 4.96 | -21.64 | 7.15 | -10.96 | -0.94 | 0 | 4.02 | -31.63 | 0.00 | 0 |
| 2018 (5) | 8.27 | 51.47 | 4.84 | -33.33 | 5.19 | 938.0 | 0 | 0 | 50.09 | 35.01 | 3.81 | 17.59 | 10.11 | -8.75 | 20.18 | -32.42 | 11.18 | 10.26 | 0 | 0 | 10.12 | 106.95 | 0.06 | 20.0 | 8.46 | 2.17 | 1.36 | 30.77 | 0.34 | 0.0 | 6.33 | 15.09 | 8.03 | 16.72 | -0.45 | 0 | 5.88 | 11.57 | 0.00 | 0 |
| 2017 (4) | 5.46 | 21.6 | 7.26 | 454.2 | 0.5 | -92.6 | 0 | 0 | 37.1 | 69.79 | 3.24 | 116.0 | 11.08 | 75.59 | 29.87 | 3.42 | 10.14 | 117.13 | 0 | 0 | 4.89 | 0 | 0.05 | 0 | 8.28 | 10.7 | 1.04 | 16.85 | 0.34 | 0.0 | 5.5 | 52.35 | 6.88 | 42.44 | -0.23 | 0 | 5.27 | 51.0 | 0.00 | 0 |
| 2016 (3) | 4.49 | -37.11 | 1.31 | -9.03 | 6.76 | 582.83 | 0 | 0 | 21.85 | -3.45 | 1.5 | -11.24 | 6.31 | 12.28 | 28.88 | 16.29 | 4.67 | -14.63 | 0 | 0 | 0 | 0 | 0 | 0 | 7.48 | 0.0 | 0.89 | 23.61 | 0.34 | 0.0 | 3.61 | -0.28 | 4.83 | 3.21 | -0.12 | 0 | 3.49 | -17.1 | 0.00 | 0 |
| 2015 (2) | 7.14 | 2.15 | 1.44 | -20.0 | 0.99 | -1.0 | 0 | 0 | 22.63 | -10.98 | 1.69 | -19.14 | 5.62 | -16.99 | 24.83 | -6.75 | 5.47 | -12.48 | 0 | 0 | 6.6 | -11.17 | 0 | 0 | 7.48 | 10.0 | 0.72 | 41.18 | 0.34 | 0.0 | 3.62 | -5.73 | 4.68 | -0.21 | 0.59 | -24.36 | 4.21 | -8.87 | 0.00 | 0 |
| 2014 (1) | 6.99 | 131.46 | 1.8 | -52.13 | 1.0 | 17.65 | 0 | 0 | 25.42 | 1.4 | 2.09 | 88.29 | 6.77 | 41.63 | 26.63 | 39.68 | 6.25 | 5.57 | 0 | 0 | 7.43 | 148.49 | 0.01 | 0.0 | 6.8 | 11.66 | 0.51 | 27.5 | 0.34 | 0.0 | 3.84 | 33.33 | 4.69 | 29.56 | 0.78 | 65.96 | 4.62 | 37.91 | 0.00 | 0 |
| 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) | 12.7 | -6.0 | 11.8 | 3.24 | 62.0 | -23.4 | 7.21 | 467.72 | 345.06 | 0 | 0 | 0 | 13.47 | 6.57 | 1.66 | 0.06 | -94.44 | -87.23 | 11.1 | 10.78 | 14.43 | 21.92 | 10.3 | 18.64 | 12.26 | 4.61 | -10.97 | 2.14 | -3.6 | -5.73 | 6.28 | -48.01 | -47.62 | 0.02 | 0.0 | 0.0 | 10.2 | 0.0 | 0.0 | 3.15 | 0.0 | 6.06 | 2.0 | 0.0 | 49.25 | 9.44 | 0.75 | 1.72 | 14.59 | 0.41 | 7.28 | -0.71 | 58.96 | 56.44 | 8.73 | 14.27 | 14.12 | 0.00 | 0 | 0 |
| 24Q2 (19) | 13.51 | 20.84 | 29.41 | 2.0 | -22.48 | -10.31 | 1.27 | -7.97 | -12.41 | 0 | 0 | 0 | 12.64 | 6.58 | 0.56 | 1.08 | 92.86 | 13.68 | 10.02 | 6.26 | 11.09 | 19.88 | 6.11 | 21.84 | 11.72 | -5.33 | -16.11 | 2.22 | -0.89 | -2.63 | 12.08 | 6.06 | 9.03 | 0.02 | 0.0 | 0.0 | 10.2 | 0.0 | 0.0 | 3.15 | 6.06 | 6.06 | 2.0 | 49.25 | 49.25 | 9.37 | 2.52 | 6.36 | 14.53 | 8.03 | 10.66 | -1.73 | 1.7 | 20.64 | 7.64 | 3.52 | 15.23 | 0.00 | 0 | 0 |
| 24Q1 (18) | 11.18 | 2.57 | 17.44 | 2.58 | -26.7 | 14.16 | 1.38 | -8.0 | -9.8 | 0 | 0 | 0 | 11.86 | -6.32 | -7.56 | 0.56 | 143.48 | 273.33 | 9.43 | -0.53 | 5.01 | 18.73 | 1.39 | 24.2 | 12.38 | -6.85 | -21.35 | 2.24 | -0.44 | -2.61 | 11.39 | -2.57 | -4.45 | 0.02 | -33.33 | 0.0 | 10.2 | 0.0 | 0.0 | 2.97 | 0.0 | 16.02 | 1.34 | 0.0 | -17.79 | 9.14 | -3.69 | 14.39 | 13.45 | -2.54 | 10.43 | -1.76 | 12.0 | -28.47 | 7.38 | -1.47 | 11.48 | 0.00 | 0 | 0 |
| 23Q4 (17) | 10.9 | -4.05 | 26.74 | 3.52 | -16.78 | 20.55 | 1.5 | -7.41 | -6.25 | 0 | 0 | 0 | 12.66 | -4.45 | -8.53 | 0.23 | -51.06 | -11.54 | 9.48 | -2.27 | -6.14 | 18.48 | -0.02 | 14.75 | 13.29 | -3.49 | -21.69 | 2.25 | -0.88 | -3.02 | 11.69 | -2.5 | -4.73 | 0.03 | 50.0 | 50.0 | 10.2 | 0.0 | 0.0 | 2.97 | 0.0 | 16.02 | 1.34 | 0.0 | -17.79 | 9.49 | 2.26 | 1.17 | 13.8 | 1.47 | 1.69 | -2.0 | -22.7 | -49.25 | 7.49 | -2.09 | -6.84 | 0.00 | 0 | 0 |
| 23Q3 (16) | 11.36 | 8.81 | 33.33 | 4.23 | 89.69 | 7.63 | 1.62 | 11.72 | 8.72 | 0 | 0 | 0 | 13.25 | 5.41 | -17.45 | 0.47 | -50.53 | -54.81 | 9.7 | 7.54 | -18.83 | 18.48 | 13.28 | 0.73 | 13.77 | -1.43 | -21.98 | 2.27 | -0.44 | -2.58 | 11.99 | 8.21 | -5.52 | 0.02 | 0.0 | -33.33 | 10.2 | 0.0 | 0.0 | 2.97 | 0.0 | 16.02 | 1.34 | 0.0 | -17.79 | 9.28 | 5.33 | 1.98 | 13.6 | 3.58 | 2.33 | -1.63 | 25.23 | -24.43 | 7.65 | 15.38 | -1.8 | 0.00 | 0 | 0 |
| 23Q2 (15) | 10.44 | 9.66 | -10.54 | 2.23 | -1.33 | -45.21 | 1.45 | -5.23 | 3.57 | 0 | 0 | 0 | 12.57 | -2.03 | -25.27 | 0.95 | 533.33 | -44.77 | 9.02 | 0.45 | -29.91 | 16.31 | 8.17 | -17.3 | 13.97 | -11.25 | -19.48 | 2.28 | -0.87 | -2.98 | 11.08 | -7.05 | -15.42 | 0.02 | 0.0 | -33.33 | 10.2 | 0.0 | 0.0 | 2.97 | 16.02 | 16.02 | 1.34 | -17.79 | -17.79 | 8.81 | 10.26 | 9.17 | 13.13 | 7.8 | 7.18 | -2.18 | -59.12 | -46.31 | 6.63 | 0.15 | 0.76 | 0.00 | 0 | 0 |
| 23Q1 (14) | 9.52 | 10.7 | 14.98 | 2.26 | -22.6 | 30.64 | 1.53 | -4.38 | 56.12 | 0 | 0 | 0 | 12.83 | -7.3 | -19.91 | 0.15 | -42.31 | -86.84 | 8.98 | -11.09 | -29.79 | 15.08 | -6.33 | -23.57 | 15.74 | -7.25 | -0.94 | 2.3 | -0.86 | -2.54 | 11.92 | -2.85 | -8.45 | 0.02 | 0.0 | -33.33 | 10.2 | 0.0 | 0.0 | 2.56 | 0.0 | 22.49 | 1.63 | 0.0 | 101.23 | 7.99 | -14.82 | 4.72 | 12.18 | -10.24 | 15.67 | -1.37 | -2.24 | -26.85 | 6.62 | -17.66 | 1.07 | 0.00 | 0 | 0 |
| 22Q4 (13) | 8.6 | 0.94 | 2.02 | 2.92 | -25.7 | 52.08 | 1.6 | 7.38 | 125.35 | 0 | 0 | 0 | 13.84 | -13.77 | -14.83 | 0.26 | -75.0 | -74.0 | 10.1 | -15.48 | -23.43 | 16.10 | -12.23 | -22.72 | 16.97 | -3.85 | 16.71 | 2.32 | -0.43 | -2.52 | 12.27 | -3.31 | -11.98 | 0.02 | -33.33 | -33.33 | 10.2 | 0.0 | 0.0 | 2.56 | 0.0 | 22.49 | 1.63 | 0.0 | 101.23 | 9.38 | 3.08 | 9.96 | 13.57 | 2.11 | 18.72 | -1.34 | -2.29 | 17.79 | 8.04 | 3.21 | 16.52 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.52 | -26.99 | -6.06 | 3.93 | -3.44 | 81.11 | 1.49 | 6.43 | 115.94 | 0 | 0 | 0 | 16.05 | -4.58 | -0.62 | 1.04 | -39.53 | -5.45 | 11.95 | -7.15 | -4.4 | 18.35 | -7.01 | -12.21 | 17.65 | 1.73 | 32.51 | 2.33 | -0.85 | -2.92 | 12.69 | -3.13 | -11.38 | 0.03 | 0.0 | 0.0 | 10.2 | 0.0 | 0.39 | 2.56 | 0.0 | 22.49 | 1.63 | 0.0 | 101.23 | 9.1 | 12.76 | 20.69 | 13.29 | 8.49 | 27.3 | -1.31 | 12.08 | 4.38 | 7.79 | 18.39 | 26.26 | 0.00 | 0 | 0 |
| 22Q2 (11) | 11.67 | 40.94 | 26.44 | 4.07 | 135.26 | 131.25 | 1.4 | 42.86 | -76.07 | 0 | 0 | 0 | 16.82 | 4.99 | 2.62 | 1.72 | 50.88 | 17.81 | 12.87 | 0.63 | -3.09 | 19.73 | -0.04 | -20.33 | 17.35 | 9.19 | 35.34 | 2.35 | -0.42 | -2.49 | 13.1 | 0.61 | -9.53 | 0.03 | 0.0 | 0.0 | 10.2 | 0.0 | 8.4 | 2.56 | 22.49 | 22.49 | 1.63 | 101.23 | 101.23 | 8.07 | 5.77 | 25.31 | 12.25 | 16.33 | 31.16 | -1.49 | -37.96 | -14.62 | 6.58 | 0.46 | 28.02 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.28 | -1.78 | -20.61 | 1.73 | -9.9 | -16.02 | 0.98 | 38.03 | -84.35 | 0 | 0 | 0 | 16.02 | -1.42 | 10.33 | 1.14 | 14.0 | 0.88 | 12.79 | -3.03 | 10.35 | 19.73 | -5.28 | -17.78 | 15.89 | 9.28 | 24.04 | 2.36 | -0.84 | -2.88 | 13.02 | -6.6 | -7.33 | 0.03 | 0.0 | -25.0 | 10.2 | 0.0 | 8.4 | 2.09 | 0.0 | 6.63 | 0.81 | 0.0 | -13.83 | 7.63 | -10.55 | 53.21 | 10.53 | -7.87 | 33.63 | -1.08 | 33.74 | 1.82 | 6.55 | -5.07 | 68.81 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.43 | -7.06 | -27.01 | 1.92 | -11.52 | -13.12 | 0.71 | 2.9 | -89.64 | 0 | 0 | 0 | 16.25 | 0.62 | 27.35 | 1.0 | -9.09 | 51.52 | 13.19 | 5.52 | 31.64 | 20.83 | -0.3 | -9.62 | 14.54 | 9.16 | 24.06 | 2.38 | -0.83 | -2.86 | 13.94 | -2.65 | -0.71 | 0.03 | 0.0 | -40.0 | 10.2 | 0.39 | 8.4 | 2.09 | 0.0 | 6.63 | 0.81 | 0.0 | -13.83 | 8.53 | 13.13 | 77.71 | 11.43 | 9.48 | 48.44 | -1.63 | -18.98 | -101.23 | 6.9 | 11.83 | 72.93 | 0.00 | 0 | 0 |
| 21Q3 (8) | 9.07 | -1.73 | -20.92 | 2.17 | 23.3 | -55.71 | 0.69 | -88.21 | -49.64 | 0 | 0 | 0 | 16.15 | -1.46 | 62.15 | 1.1 | -24.66 | 450.0 | 12.5 | -5.87 | 42.21 | 20.90 | -15.61 | -0.51 | 13.32 | 3.9 | 19.68 | 2.4 | -0.41 | -2.44 | 14.32 | -1.1 | -14.91 | 0.03 | 0.0 | -40.0 | 10.16 | 7.97 | 7.97 | 2.09 | 0.0 | 6.63 | 0.81 | 0.0 | -13.83 | 7.54 | 17.08 | 82.57 | 10.44 | 11.78 | 48.51 | -1.37 | -5.38 | -20.18 | 6.17 | 20.04 | 106.35 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.23 | -11.51 | -2.74 | 1.76 | -14.56 | -72.84 | 5.85 | -6.55 | 261.11 | 0 | 0 | 0 | 16.39 | 12.88 | 48.33 | 1.46 | 29.2 | 403.45 | 13.28 | 14.58 | 39.2 | 24.76 | 3.17 | 0 | 12.82 | 0.08 | 15.5 | 2.41 | -0.82 | -2.82 | 14.48 | 3.06 | 22.4 | 0.03 | -25.0 | -40.0 | 9.41 | 0.0 | 0.0 | 2.09 | 6.63 | 6.63 | 0.81 | -13.83 | -13.83 | 6.44 | 29.32 | 63.87 | 9.34 | 18.53 | 36.75 | -1.3 | -18.18 | 5.11 | 5.14 | 32.47 | 100.78 | 0.00 | 0 | 0 |
| 21Q1 (6) | 10.43 | -9.7 | 10.37 | 2.06 | -6.79 | -65.84 | 6.26 | -8.61 | 286.42 | 0 | 0 | 0 | 14.52 | 13.79 | 49.69 | 1.13 | 71.21 | 707.14 | 11.59 | 15.67 | 29.79 | 24.00 | 4.12 | 0 | 12.81 | 9.3 | 5.35 | 2.43 | -0.82 | -2.41 | 14.05 | 0.07 | 11.24 | 0.04 | -20.0 | -33.33 | 9.41 | 0.0 | 0.0 | 1.96 | 0.0 | 12.64 | 0.94 | 0.0 | 108.89 | 4.98 | 3.75 | 14.75 | 7.88 | 2.34 | 20.49 | -1.1 | -35.8 | 4.35 | 3.88 | -2.76 | 21.63 | 0.00 | 0 | 0 |
| 20Q4 (5) | 11.55 | 0.7 | 63.37 | 2.21 | -54.9 | -58.54 | 6.85 | 400.0 | 266.31 | 0 | 0 | 0 | 12.76 | 28.11 | 14.54 | 0.66 | 230.0 | 247.37 | 10.02 | 13.99 | -2.53 | 23.05 | 9.74 | 0 | 11.72 | 5.3 | 3.9 | 2.45 | -0.41 | -2.39 | 14.04 | -16.58 | 18.28 | 0.05 | 0.0 | -16.67 | 9.41 | 0.0 | 0.0 | 1.96 | 0.0 | 12.64 | 0.94 | 0.0 | 108.89 | 4.8 | 16.22 | -3.23 | 7.7 | 9.53 | 7.69 | -0.81 | 28.95 | 13.83 | 3.99 | 33.44 | -0.75 | 0.00 | 0 | 0 |
| 20Q3 (4) | 11.47 | 20.86 | 0.0 | 4.9 | -24.38 | 0.0 | 1.37 | -15.43 | 0.0 | 0 | 0 | 0.0 | 9.96 | -9.86 | 0.0 | 0.2 | -31.03 | 0.0 | 8.79 | -7.86 | 0.0 | 21.00 | 0 | 0.0 | 11.13 | 0.27 | 0.0 | 2.46 | -0.81 | 0.0 | 16.83 | 42.27 | 0.0 | 0.05 | 0.0 | 0.0 | 9.41 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 4.13 | 5.09 | 0.0 | 7.03 | 2.93 | 0.0 | -1.14 | 16.79 | 0.0 | 2.99 | 16.8 | 0.0 | 0.00 | 0 | 0.0 |
