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) | 38.6 | 55.58 | 58.15 | 22.81 | 2.14 | -79.52 | 0 | 0 | 167.41 | -13.07 | 1.77 | -77.34 | 79.42 | -12.88 | 47.44 | 0.23 | 25.37 | 8.74 | 8.48 | -3.31 | 0 | 0 | 7.5 | -5.9 | 17.2 | 0.7 | 3.24 | 31.71 | 2.05 | 76.72 | 15.58 | -16.37 | 20.87 | -6.2 | -1.15 | 0 | 14.43 | -21.41 | 0.58 | 4.63 |
| 2022 (9) | 24.81 | -9.25 | 47.35 | 69.35 | 10.45 | 1733.33 | 0 | 0 | 192.59 | 3.78 | 7.81 | -9.4 | 91.16 | 31.39 | 47.33 | 26.6 | 23.33 | 16.88 | 8.77 | 5.79 | 2.7 | -79.07 | 7.97 | -6.67 | 17.08 | 0.35 | 2.46 | 53.75 | 1.16 | 5.45 | 18.63 | 16.44 | 22.25 | 19.05 | -0.27 | 0 | 18.36 | 24.47 | 0.55 | 2.51 |
| 2021 (8) | 27.34 | 57.22 | 27.96 | 20.21 | 0.57 | 90.0 | 0.55 | 0 | 185.57 | 25.33 | 8.62 | 22.44 | 69.38 | 9.9 | 37.39 | -12.31 | 19.96 | 78.85 | 8.29 | -39.27 | 12.9 | 486.36 | 8.54 | 331.31 | 17.02 | 0.47 | 1.6 | 88.24 | 1.1 | 4.76 | 16.0 | 36.75 | 18.69 | 37.43 | -1.25 | 0 | 14.75 | 43.48 | 0.54 | 31.88 |
| 2020 (7) | 17.39 | 108.76 | 23.26 | 51.14 | 0.3 | 0.0 | 0 | 0 | 148.07 | 31.5 | 7.04 | 91.83 | 63.13 | 30.19 | 42.64 | -1.0 | 11.16 | 93.08 | 13.65 | 213.79 | 2.2 | -12.0 | 1.98 | -5.71 | 16.94 | -0.12 | 0.85 | 77.08 | 1.05 | 12.9 | 11.7 | 108.93 | 13.6 | 93.73 | -1.42 | 0 | 10.28 | 185.56 | 0.41 | 17.26 |
| 2019 (6) | 8.33 | 56.58 | 15.39 | 80.63 | 0.3 | -89.83 | 0 | 0 | 112.6 | 119.36 | 3.67 | 118.45 | 48.49 | 95.21 | 43.06 | -11.01 | 5.78 | 36.32 | 4.35 | -5.84 | 2.5 | 0 | 2.1 | 6900.0 | 16.96 | 1.07 | 0.48 | 50.0 | 0.93 | 16.25 | 5.6 | 151.12 | 7.02 | 110.18 | -2.0 | 0 | 3.6 | 176.92 | 0.35 | 25.36 |
| 2018 (5) | 5.32 | -22.67 | 8.52 | -4.27 | 2.95 | 883.33 | 0 | 0 | 51.33 | 69.8 | 1.68 | 194.74 | 24.84 | 97.3 | 48.39 | 16.2 | 4.24 | 26.57 | 4.62 | 11.06 | 0 | 0 | 0.03 | -40.0 | 16.78 | 0.0 | 0.32 | 23.08 | 0.8 | -2.44 | 2.23 | 223.19 | 3.34 | 88.7 | -0.93 | 0 | 1.3 | 0 | 0.28 | 51.19 |
| 2017 (4) | 6.88 | -5.23 | 8.9 | -21.59 | 0.3 | 0.0 | 0 | 0 | 30.23 | 6.29 | 0.57 | 0 | 12.59 | -7.83 | 41.65 | -13.29 | 3.35 | 27.86 | 4.16 | 12.13 | 2.95 | -9.23 | 0.05 | -16.67 | 16.78 | 0.0 | 0.26 | 0.0 | 0.82 | 82.22 | 0.69 | 40.82 | 1.77 | 47.5 | -0.8 | 0 | -0.11 | 0 | 0.18 | -0.5 |
| 2016 (3) | 7.26 | -21.17 | 11.35 | 101.96 | 0.3 | -91.89 | 1.25 | -1.57 | 28.44 | 22.69 | -0.45 | 0 | 13.66 | 70.11 | 48.03 | 38.65 | 2.62 | 133.93 | 3.71 | -24.13 | 3.25 | 0 | 0.06 | -14.29 | 16.78 | 0.0 | 0.26 | 550.0 | 0.45 | 80.0 | 0.49 | -78.97 | 1.2 | -54.02 | -0.82 | 0 | -0.33 | 0 | 0.18 | 0 |
| 2015 (2) | 9.21 | 75.43 | 5.62 | 91.16 | 3.7 | 1133.33 | 1.27 | -53.99 | 23.18 | 12.03 | 2.21 | -29.84 | 8.03 | 2.42 | 34.64 | -8.58 | 1.12 | 0.9 | 4.89 | 2.95 | 0 | 0 | 0.07 | 16.67 | 16.78 | 0.0 | 0.04 | 0 | 0.25 | 0 | 2.33 | 529.73 | 2.61 | 605.41 | -0.45 | 0 | 1.88 | 1466.67 | 0.00 | 0 |
| 2014 (1) | 5.25 | 11.46 | 2.94 | -24.23 | 0.3 | -60.0 | 2.76 | 0 | 20.69 | 39.89 | 3.15 | 2150.0 | 7.84 | 38.76 | 37.89 | -0.81 | 1.11 | -32.73 | 4.75 | -10.21 | 3.7 | 7.25 | 0.06 | 0.0 | 16.78 | 0.0 | 0 | 0 | 0 | 0 | 0.37 | 0 | 0.37 | 0 | -0.25 | 0 | 0.12 | 0 | 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) | 46.24 | 12.67 | 37.29 | 29.24 | -11.39 | -24.91 | 0 | 0 | -100.0 | 3.09 | 3333.33 | 432.76 | 71.19 | 44.72 | 49.12 | 2.57 | 25600.0 | 15.25 | 74.16 | 23.29 | 13.14 | 36.14 | 9.2 | -6.78 | 38.36 | 29.25 | 57.99 | 8.7 | 5.58 | 0.46 | 19.08 | 0.47 | 0 | 7.38 | -1.07 | -2.77 | 17.48 | 1.27 | 2.22 | 3.42 | 0.0 | 5.56 | 1.15 | 0.0 | -43.9 | 18.75 | 15.88 | 22.07 | 23.32 | 12.39 | 12.93 | 0.16 | -51.52 | -30.43 | 18.91 | 14.54 | 21.3 | 0.57 | -0.56 | -0.96 |
| 24Q2 (19) | 41.04 | -19.56 | 7.32 | 33.0 | -15.28 | -34.09 | 0 | 0 | -100.0 | 0.09 | 0 | -92.8 | 49.19 | 17.99 | 15.63 | 0.01 | -97.62 | 0.0 | 60.15 | -2.61 | -8.07 | 33.10 | -6.17 | -9.15 | 29.68 | 8.4 | 46.71 | 8.24 | -3.63 | 0.24 | 18.99 | 0.48 | 23637.5 | 7.46 | 0.27 | -3.49 | 17.26 | 0.17 | 0.94 | 3.42 | 5.56 | 5.56 | 1.15 | -43.9 | -43.9 | 16.18 | 1.06 | 23.14 | 20.75 | -2.54 | 12.59 | 0.33 | 925.0 | 130.56 | 16.51 | 3.38 | 36.9 | 0.58 | 0.69 | -1.37 |
| 24Q1 (18) | 51.02 | 32.18 | 11.32 | 38.95 | -33.02 | -33.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 41.69 | -3.29 | 22.51 | 0.42 | 90.91 | 160.87 | 61.76 | -22.24 | 1.0 | 35.28 | -25.64 | 5.77 | 27.38 | 7.92 | 26.47 | 8.55 | 0.83 | 0.47 | 18.9 | 0 | 747.53 | 7.44 | -0.8 | -5.22 | 17.23 | 0.17 | 0.82 | 3.24 | 0.0 | 31.71 | 2.05 | 0.0 | 76.72 | 16.01 | 2.76 | -10.76 | 21.29 | 2.01 | -1.25 | -0.04 | 96.52 | 75.0 | 15.97 | 10.67 | -10.18 | 0.57 | -1.02 | 3.15 |
| 23Q4 (17) | 38.6 | 14.61 | 55.58 | 58.15 | 49.33 | 22.81 | 2.14 | -4.04 | -79.52 | 0 | -100.0 | 0 | 43.11 | -9.7 | -3.66 | 0.22 | -90.13 | -72.84 | 79.42 | 21.16 | -12.88 | 47.44 | 22.35 | 0.22 | 25.37 | 4.49 | 8.74 | 8.48 | -2.08 | -3.31 | 0 | 0 | -100.0 | 7.5 | -1.19 | -5.9 | 17.2 | 0.58 | 0.7 | 3.24 | 0.0 | 31.71 | 2.05 | 0.0 | 76.72 | 15.58 | 1.43 | -16.37 | 20.87 | 1.07 | -6.2 | -1.15 | -600.0 | -325.93 | 14.43 | -7.44 | -21.41 | 0.58 | -0.07 | 4.63 |
| 23Q3 (16) | 33.68 | -11.92 | 27.72 | 38.94 | -22.23 | -24.18 | 2.23 | -2.62 | -78.64 | 0.58 | -53.6 | 0 | 47.74 | 12.22 | -18.07 | 2.23 | 22200.0 | -35.36 | 65.55 | 0.18 | -35.96 | 38.77 | 6.42 | -20.92 | 24.28 | 20.02 | -6.62 | 8.66 | 5.35 | -0.8 | 0 | -100.0 | -100.0 | 7.59 | -1.81 | -6.06 | 17.1 | 0.0 | 0.41 | 3.24 | 0.0 | 31.71 | 2.05 | 0.0 | 76.72 | 15.36 | 16.89 | -13.61 | 20.65 | 12.05 | -3.5 | 0.23 | 121.3 | 21.05 | 15.59 | 29.27 | -13.24 | 0.58 | -0.97 | 4.24 |
| 23Q2 (15) | 38.24 | -16.56 | 31.18 | 50.07 | -15.02 | 13.02 | 2.29 | -15.81 | -77.96 | 1.25 | 0 | 0 | 42.54 | 25.01 | -8.12 | 0.01 | 101.45 | -99.5 | 65.43 | 7.0 | -16.06 | 36.43 | 9.24 | -4.06 | 20.23 | -6.56 | -17.5 | 8.22 | -3.41 | 1.61 | 0.08 | -96.41 | -97.3 | 7.73 | -1.53 | -5.96 | 17.1 | 0.06 | 0.41 | 3.24 | 31.71 | 31.71 | 2.05 | 76.72 | 76.72 | 13.14 | -26.76 | -8.5 | 18.43 | -14.52 | 2.5 | -1.08 | -575.0 | -157.14 | 12.06 | -32.17 | -13.49 | 0.58 | 5.32 | 4.14 |
| 23Q1 (14) | 45.83 | 84.72 | 91.84 | 58.92 | 24.44 | 85.52 | 2.72 | -73.97 | -73.69 | 0 | 0 | 0 | 34.03 | -23.96 | -21.35 | -0.69 | -185.19 | -144.81 | 61.15 | -32.92 | -13.56 | 33.35 | -29.54 | -8.71 | 21.65 | -7.2 | -6.2 | 8.51 | -2.96 | 0.35 | 2.23 | -17.41 | -25.17 | 7.85 | -1.51 | -6.44 | 17.09 | 0.06 | 0.35 | 2.46 | 0.0 | 53.75 | 1.16 | 0.0 | 5.45 | 17.94 | -3.7 | 2.34 | 21.56 | -3.1 | 6.57 | -0.16 | 40.74 | -33.33 | 17.78 | -3.16 | 2.13 | 0.56 | 0.4 | 3.55 |
| 22Q4 (13) | 24.81 | -5.92 | -9.25 | 47.35 | -7.81 | 69.35 | 10.45 | 0.1 | 1733.33 | 0 | 0 | -100.0 | 44.75 | -23.2 | -26.56 | 0.81 | -76.52 | -64.47 | 91.16 | -10.94 | 31.39 | 47.33 | -3.46 | 26.6 | 23.33 | -10.27 | 16.88 | 8.77 | 0.46 | 5.79 | 2.7 | -4.59 | -79.07 | 7.97 | -1.36 | -6.67 | 17.08 | 0.29 | 0.35 | 2.46 | 0.0 | 53.75 | 1.16 | 0.0 | 5.45 | 18.63 | 4.78 | 16.44 | 22.25 | 3.97 | 19.05 | -0.27 | -242.11 | 78.4 | 18.36 | 2.17 | 24.47 | 0.55 | -0.45 | 2.51 |
| 22Q3 (12) | 26.37 | -9.54 | 13.32 | 51.36 | 15.94 | 129.08 | 10.44 | 0.48 | 1731.58 | 0 | 0 | 0 | 58.27 | 25.85 | 6.39 | 3.45 | 71.64 | 13.49 | 102.36 | 31.31 | 86.21 | 49.03 | 29.11 | 49.06 | 26.0 | 6.04 | 4.17 | 8.73 | 7.91 | 8.99 | 2.83 | -4.39 | -78.15 | 8.08 | -1.7 | -7.55 | 17.03 | 0.0 | 0.59 | 2.46 | 0.0 | 53.75 | 1.16 | 0.0 | 5.45 | 17.78 | 23.82 | 29.88 | 21.4 | 19.02 | 30.65 | 0.19 | 145.24 | 113.01 | 17.97 | 28.91 | 46.93 | 0.56 | -1.06 | 2.04 |
| 22Q2 (11) | 29.15 | 22.02 | 84.03 | 44.3 | 39.48 | 179.32 | 10.39 | 0.48 | 3363.33 | 0 | 0 | 0 | 46.3 | 7.0 | 33.58 | 2.01 | 30.52 | 16.86 | 77.95 | 10.19 | 95.81 | 37.97 | 3.94 | 45.86 | 24.52 | 6.24 | 52.58 | 8.09 | -4.6 | -31.9 | 2.96 | -0.67 | -74.77 | 8.22 | -2.03 | 82.26 | 17.03 | 0.0 | 0.59 | 2.46 | 53.75 | 189.41 | 1.16 | 5.45 | 10.48 | 14.36 | -18.08 | -4.27 | 17.98 | -11.12 | 6.39 | -0.42 | -250.0 | 71.03 | 13.94 | -19.93 | 2.88 | 0.56 | 4.72 | 32.04 |
| 22Q1 (10) | 23.89 | -12.62 | 22.83 | 31.76 | 13.59 | 168.02 | 10.34 | 1714.04 | 3346.67 | 0 | -100.0 | 0 | 43.27 | -28.98 | 22.89 | 1.54 | -32.46 | -2.53 | 70.74 | 1.96 | 102.81 | 36.53 | -2.28 | 60.37 | 23.08 | 15.63 | 13.19 | 8.48 | 2.29 | -25.29 | 2.98 | -76.9 | -74.53 | 8.39 | -1.76 | 83.59 | 17.03 | 0.06 | 0.59 | 1.6 | 0.0 | 88.24 | 1.1 | 0.0 | 4.76 | 17.53 | 9.56 | 32.0 | 20.23 | 8.24 | 33.27 | -0.12 | 90.4 | 90.32 | 17.41 | 18.03 | 44.6 | 0.54 | -0.61 | 27.68 |
| 21Q4 (9) | 27.34 | 17.49 | 57.22 | 27.96 | 24.71 | 20.21 | 0.57 | 0.0 | 90.0 | 0.55 | 0 | 0 | 60.93 | 11.25 | 43.43 | 2.28 | -25.0 | 5.07 | 69.38 | 26.21 | 9.9 | 37.39 | 13.67 | -12.31 | 19.96 | -20.03 | 78.85 | 8.29 | 3.5 | -39.27 | 12.9 | -0.39 | 486.36 | 8.54 | -2.29 | 331.31 | 17.02 | 0.53 | 0.47 | 1.6 | 0.0 | 88.24 | 1.1 | 0.0 | 4.76 | 16.0 | 16.87 | 36.75 | 18.69 | 14.1 | 37.43 | -1.25 | 14.38 | 11.97 | 14.75 | 20.61 | 43.48 | 0.54 | -0.91 | 31.88 |
| 21Q3 (8) | 23.27 | 46.91 | 119.94 | 22.42 | 41.36 | -13.74 | 0.57 | 90.0 | 90.0 | 0 | 0 | 0 | 54.77 | 58.02 | 35.03 | 3.04 | 76.74 | 62.57 | 54.97 | 38.08 | -20.75 | 32.89 | 26.34 | -27.56 | 24.96 | 55.32 | 111.88 | 8.01 | -32.58 | 15.58 | 12.95 | 10.4 | 488.64 | 8.74 | 93.79 | 334.83 | 16.93 | 0.0 | -0.12 | 1.6 | 88.24 | 88.24 | 1.1 | 4.76 | 4.76 | 13.69 | -8.73 | 49.95 | 16.38 | -3.08 | 48.37 | -1.46 | -0.69 | -18.7 | 12.23 | -9.74 | 54.81 | 0.54 | 28.03 | 42.91 |
| 21Q2 (7) | 15.84 | -18.56 | 63.3 | 15.86 | 33.84 | -21.72 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 34.66 | -1.56 | -0.57 | 1.72 | 8.86 | 9.55 | 39.81 | 14.13 | -22.14 | 26.03 | 14.28 | 0 | 16.07 | -21.19 | 75.63 | 11.88 | 4.67 | 80.55 | 11.73 | 0.26 | 399.15 | 4.51 | -1.31 | 122.17 | 16.93 | 0.0 | -0.18 | 0.85 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 15.0 | 12.95 | 106.61 | 16.9 | 11.33 | 84.3 | -1.45 | -16.94 | 37.23 | 13.55 | 12.54 | 173.74 | 0.43 | 1.26 | 15.74 |
| 21Q1 (6) | 19.45 | 11.85 | 51.6 | 11.85 | -49.05 | -1.66 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 35.21 | -17.11 | 16.71 | 1.58 | -27.19 | 11.27 | 34.88 | -44.75 | -9.14 | 22.78 | -46.57 | 0 | 20.39 | 82.71 | 192.54 | 11.35 | -16.85 | 152.78 | 11.7 | 431.82 | 397.87 | 4.57 | 130.81 | 120.77 | 16.93 | -0.06 | -0.18 | 0.85 | 0.0 | 77.08 | 1.05 | 0.0 | 12.9 | 13.28 | 13.5 | 89.17 | 15.18 | 11.62 | 79.86 | -1.24 | 12.68 | 39.22 | 12.04 | 17.12 | 141.77 | 0.42 | 2.66 | 18.61 |
| 20Q4 (5) | 17.39 | 64.37 | 108.76 | 23.26 | -10.5 | 51.14 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 42.48 | 4.73 | -9.92 | 2.17 | 16.04 | 58.39 | 63.13 | -8.98 | 33.3 | 42.64 | -6.11 | 0 | 11.16 | -5.26 | 93.08 | 13.65 | 96.97 | 213.79 | 2.2 | 0.0 | -12.0 | 1.98 | -1.49 | -5.71 | 16.94 | -0.06 | -0.12 | 0.85 | 0.0 | 77.08 | 1.05 | 0.0 | 12.9 | 11.7 | 28.15 | 108.93 | 13.6 | 23.19 | 93.73 | -1.42 | -15.45 | 29.0 | 10.28 | 30.13 | 185.56 | 0.41 | 7.38 | 17.26 |
| 20Q3 (4) | 10.58 | 9.07 | 0.0 | 25.99 | 28.28 | 0.0 | 0.3 | 0 | 0.0 | 0 | 0 | 0.0 | 40.56 | 16.35 | 0.0 | 1.87 | 19.11 | 0.0 | 69.36 | 35.65 | 0.0 | 45.41 | 0 | 0.0 | 11.78 | 28.74 | 0.0 | 6.93 | 5.32 | 0.0 | 2.2 | -6.38 | 0.0 | 2.01 | -0.99 | 0.0 | 16.95 | -0.06 | 0.0 | 0.85 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 9.13 | 25.76 | 0.0 | 11.04 | 20.39 | 0.0 | -1.23 | 46.75 | 0.0 | 7.9 | 59.6 | 0.0 | 0.38 | 3.69 | 0.0 |
