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) | 26.18 | 16.88 | 79.33 | -10.88 | 15.91 | 239.23 | 0 | 0 | 77.06 | 22.22 | 2.41 | 460.47 | 16.13 | 7.1 | 20.93 | -12.37 | 141.28 | -5.72 | 8.46 | -2.65 | 70.88 | -3.5 | 22.5 | -4.3 | 74.4 | 0.0 | 13.15 | 0.46 | 3.06 | 73.86 | 40.68 | 2.29 | 56.89 | 4.16 | -0.74 | 0 | 39.94 | 7.51 | 0.21 | -1.73 |
| 2022 (9) | 22.4 | -28.07 | 89.01 | 3.16 | 4.69 | -59.36 | 0 | 0 | 63.05 | 9.75 | 0.43 | -85.99 | 15.06 | 32.34 | 23.89 | 20.58 | 149.85 | -3.76 | 8.69 | -0.46 | 73.45 | -7.37 | 23.51 | -6.0 | 74.4 | 0.0 | 13.09 | 2.43 | 1.76 | 55.75 | 39.77 | -6.09 | 54.62 | -2.9 | -2.62 | 0 | 37.15 | -9.32 | 0.22 | -2.88 |
| 2021 (8) | 31.14 | 21.83 | 86.28 | 1.89 | 11.54 | -4.94 | 0 | 0 | 57.45 | -11.19 | 3.07 | 195.19 | 11.38 | -18.36 | 19.81 | -8.08 | 155.7 | -2.25 | 8.73 | -34.16 | 79.29 | -12.87 | 25.01 | -7.1 | 74.4 | 0.0 | 12.78 | 0.87 | 1.13 | -56.87 | 42.35 | 5.22 | 56.25 | 1.26 | -1.38 | 0 | 40.97 | 3.88 | 0.22 | -9.17 |
| 2020 (7) | 25.56 | 36.76 | 84.68 | 15.9 | 12.14 | -62.39 | 0 | 0 | 64.69 | -17.35 | 1.04 | -87.44 | 13.94 | 68.36 | 21.55 | 103.7 | 159.28 | -1.03 | 13.26 | -29.62 | 91.0 | 57.71 | 26.92 | 10.96 | 74.4 | 0.0 | 12.67 | 7.01 | 2.62 | 63.75 | 40.25 | -11.58 | 55.55 | -5.78 | -0.81 | 0 | 39.44 | -8.75 | 0.25 | 5.91 |
| 2019 (6) | 18.69 | 64.52 | 73.06 | -31.0 | 32.28 | 381.79 | 0 | 0 | 78.27 | 32.19 | 8.28 | 1034.25 | 8.28 | -11.16 | 10.58 | -32.79 | 160.94 | -6.06 | 18.84 | -1.82 | 57.7 | -11.64 | 24.26 | 34.78 | 74.4 | 0.0 | 11.84 | 0.59 | 1.6 | 344.44 | 45.52 | 9.66 | 58.96 | 9.92 | -2.3 | 0 | 43.22 | 7.17 | 0.23 | 2.02 |
| 2018 (5) | 11.36 | -14.2 | 105.89 | 17.11 | 6.7 | -41.74 | 0 | 0 | 59.21 | 3.44 | 0.73 | -89.48 | 9.32 | 60.97 | 15.74 | 55.61 | 171.33 | 0.84 | 19.19 | -2.49 | 65.3 | 17.42 | 18.0 | 26.14 | 74.4 | 0.0 | 11.77 | 6.23 | 0.36 | 0 | 41.51 | -8.06 | 53.64 | -4.61 | -1.18 | 0 | 40.33 | -11.11 | 0.23 | 2.93 |
| 2017 (4) | 13.24 | -35.54 | 90.42 | 8.42 | 11.5 | 13.64 | 0 | 0 | 57.24 | 111.3 | 6.94 | 429.77 | 5.79 | 14.88 | 10.12 | -45.63 | 169.9 | -1.23 | 19.68 | -14.43 | 55.61 | -6.65 | 14.27 | 69.28 | 74.4 | 0.0 | 11.08 | 1.28 | 0 | 0 | 45.15 | 15.47 | 56.23 | 12.37 | 0.22 | -15.38 | 45.37 | 15.27 | 0.22 | -1.01 |
| 2016 (3) | 20.54 | 32.94 | 83.4 | 14.88 | 10.12 | -22.63 | 0 | 0 | 27.09 | 42.06 | 1.31 | -9.66 | 5.04 | 16.4 | 18.60 | -18.06 | 172.02 | 5.38 | 23.0 | 20.73 | 59.57 | 0.03 | 8.43 | 11.8 | 74.4 | -1.33 | 10.94 | 1.3 | 0 | 0 | 39.1 | -6.37 | 50.04 | -4.79 | 0.26 | -13.33 | 39.36 | -6.42 | 0.23 | 37.54 |
| 2015 (2) | 15.45 | -9.38 | 72.6 | -4.5 | 13.08 | 233.67 | 0 | 0 | 19.07 | -69.77 | 1.45 | -88.16 | 4.33 | -8.26 | 22.71 | 203.45 | 163.24 | 10.2 | 19.05 | 2.36 | 59.55 | 39.46 | 7.54 | 5.01 | 75.4 | 0.0 | 10.8 | 12.73 | 0 | 0 | 41.76 | -12.38 | 52.56 | -8.18 | 0.3 | 100.0 | 42.06 | -12.03 | 0.16 | 115.2 |
| 2014 (1) | 17.05 | 123.17 | 76.02 | -14.99 | 3.92 | 96.0 | 1.0 | -9.09 | 63.08 | 139.85 | 12.25 | 72.29 | 4.72 | -44.21 | 7.48 | -76.74 | 148.13 | -4.83 | 18.61 | 57.05 | 42.7 | -0.37 | 7.18 | 8.79 | 75.4 | -1.18 | 9.58 | 8.13 | 0 | 0 | 47.66 | 18.56 | 57.24 | 16.55 | 0.15 | -21.05 | 47.81 | 18.37 | 0.08 | 35.89 |
| 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) | 27.21 | -2.86 | 22.51 | 80.26 | -0.89 | 2.46 | 8.09 | -53.96 | 38.29 | 0 | 0 | 0 | 13.95 | 34.01 | -46.49 | 0.03 | 110.34 | -98.4 | 15.05 | -13.65 | -0.46 | 27.83 | 5.7 | 44.98 | 141.76 | -0.18 | 3.94 | 12.08 | 42.29 | 41.12 | 77.57 | 6.25 | -1.21 | 20.96 | -0.9 | -6.3 | 76.63 | 0.0 | 3.0 | 13.38 | 0.0 | 1.75 | 1.11 | 0.0 | -63.73 | 38.97 | 0.05 | -3.73 | 53.47 | 0.06 | -5.68 | 0.28 | 211.11 | 120.29 | 39.25 | 0.54 | 0.38 | 0.26 | 9.33 | 19.59 |
| 24Q2 (19) | 28.01 | 24.6 | 19.8 | 80.98 | 3.9 | -5.73 | 17.57 | 7.86 | 284.46 | 0 | 0 | 0 | 10.41 | -29.71 | -51.4 | -0.29 | -133.72 | -207.41 | 17.43 | 7.86 | 9.69 | 26.33 | 25.8 | 13.37 | 142.02 | 1.64 | -3.12 | 8.49 | 0.0 | -0.59 | 73.01 | 8.74 | -9.11 | 21.15 | -4.73 | -7.32 | 76.63 | 3.0 | 3.0 | 13.38 | 1.75 | 1.75 | 1.11 | -63.73 | -63.73 | 38.95 | -6.21 | 0.91 | 53.44 | -7.45 | -2.5 | 0.09 | 118.75 | 110.84 | 39.04 | -4.9 | 3.36 | 0.24 | 1.23 | 8.71 |
| 24Q1 (18) | 22.48 | -14.13 | 18.44 | 77.94 | -1.75 | -11.86 | 16.29 | 2.39 | 209.7 | 0 | 0 | 0 | 14.81 | -0.67 | 1.02 | 0.86 | 160.61 | 1175.0 | 16.16 | 0.19 | 8.53 | 20.93 | -0.01 | -10.64 | 139.73 | -1.1 | -7.74 | 8.49 | 0.35 | -2.3 | 67.14 | -5.28 | -13.89 | 22.2 | -1.33 | -4.43 | 74.4 | 0.0 | 0.0 | 13.15 | 0.0 | 0.46 | 3.06 | 0.0 | 73.86 | 41.53 | 2.09 | 4.64 | 57.74 | 1.49 | 5.87 | -0.48 | 35.14 | 80.08 | 41.05 | 2.78 | 10.11 | 0.23 | 8.72 | 5.41 |
| 23Q4 (17) | 26.18 | 17.87 | 16.88 | 79.33 | 1.28 | -10.88 | 15.91 | 171.97 | 239.23 | 0 | 0 | 0 | 14.91 | -42.81 | -10.29 | 0.33 | -82.45 | 210.0 | 16.13 | 6.68 | 7.1 | 20.93 | 9.05 | -12.35 | 141.28 | 3.59 | -5.72 | 8.46 | -1.17 | -2.65 | 70.88 | -9.73 | -3.5 | 22.5 | 0.58 | -4.3 | 74.4 | 0.0 | 0.0 | 13.15 | 0.0 | 0.46 | 3.06 | 0.0 | 73.86 | 40.68 | 0.49 | 2.29 | 56.89 | 0.35 | 4.16 | -0.74 | 46.38 | 71.76 | 39.94 | 2.15 | 7.51 | 0.21 | -0.61 | -1.73 |
| 23Q3 (16) | 22.21 | -5.0 | 7.92 | 78.33 | -8.81 | -8.12 | 5.85 | 28.01 | 25.54 | 0 | 0 | 0 | 26.07 | 21.71 | 65.84 | 1.88 | 596.3 | 403.23 | 15.12 | -4.85 | 43.86 | 19.20 | -17.35 | 19.46 | 136.39 | -6.96 | -9.32 | 8.56 | 0.23 | -1.61 | 78.52 | -2.25 | 8.57 | 22.37 | -1.97 | -6.79 | 74.4 | 0.0 | 0.0 | 13.15 | 0.0 | 0.46 | 3.06 | 0.0 | 73.86 | 40.48 | 4.87 | 1.15 | 56.69 | 3.43 | 3.3 | -1.38 | -66.27 | 49.64 | 39.1 | 3.52 | 4.88 | 0.22 | -0.62 | -2.25 |
| 23Q2 (15) | 23.38 | 23.18 | 19.1 | 85.9 | -2.86 | 3.37 | 4.57 | -13.12 | -46.49 | 0 | 0 | 0 | 21.42 | 46.11 | 29.27 | 0.27 | 437.5 | -70.97 | 15.89 | 6.72 | 42.13 | 23.22 | -0.85 | 30.5 | 146.59 | -3.21 | -3.71 | 8.54 | -1.73 | -1.95 | 80.33 | 3.03 | 12.38 | 22.82 | -1.76 | -6.21 | 74.4 | 0.0 | 0.0 | 13.15 | 0.46 | 0.46 | 3.06 | 73.86 | 73.86 | 38.6 | -2.75 | -5.04 | 54.81 | 0.5 | -1.24 | -0.83 | 65.56 | 59.51 | 37.77 | 1.31 | -2.15 | 0.22 | -1.84 | -3.7 |
| 23Q1 (14) | 18.98 | -15.27 | -18.96 | 88.43 | -0.65 | 2.99 | 5.26 | 12.15 | -10.09 | 0 | 0 | 0 | 14.66 | -11.79 | 3.6 | -0.08 | 73.33 | -119.05 | 14.89 | -1.13 | 32.71 | 23.42 | -1.92 | 19.37 | 151.45 | 1.07 | -1.17 | 8.69 | 0.0 | -0.69 | 77.97 | 6.15 | 2.57 | 23.23 | -1.19 | -5.95 | 74.4 | 0.0 | 0.0 | 13.09 | 0.0 | 2.43 | 1.76 | 0.0 | 55.75 | 39.69 | -0.2 | -7.2 | 54.54 | -0.15 | -3.78 | -2.41 | 8.02 | -19.31 | 37.28 | 0.35 | -8.52 | 0.22 | 1.35 | -2.42 |
| 22Q4 (13) | 22.4 | 8.84 | -28.07 | 89.01 | 4.41 | 3.16 | 4.69 | 0.64 | -59.36 | 0 | 0 | 0 | 16.62 | 5.73 | -12.39 | -0.3 | 51.61 | -111.15 | 15.06 | 43.29 | 32.34 | 23.88 | 48.63 | 20.56 | 149.85 | -0.37 | -3.76 | 8.69 | -0.11 | -0.46 | 73.45 | 1.56 | -7.37 | 23.51 | -2.04 | -6.0 | 74.4 | 0.0 | 0.0 | 13.09 | 0.0 | 2.43 | 1.76 | 0.0 | 55.75 | 39.77 | -0.62 | -6.09 | 54.62 | -0.47 | -2.9 | -2.62 | 4.38 | -89.86 | 37.15 | -0.35 | -9.32 | 0.22 | -1.13 | -2.88 |
| 22Q3 (12) | 20.58 | 4.84 | -43.8 | 85.25 | 2.59 | 0.83 | 4.66 | -45.43 | -53.17 | 0 | 0 | 0 | 15.72 | -5.13 | 19.73 | -0.62 | -166.67 | -188.57 | 10.51 | -5.99 | -2.32 | 16.07 | -9.72 | -13.7 | 150.41 | -1.2 | -4.91 | 8.7 | -0.11 | -33.74 | 72.32 | 1.18 | -15.94 | 24.0 | -1.36 | -8.88 | 74.4 | 0.0 | 0.0 | 13.09 | 0.0 | 2.43 | 1.76 | 0.0 | 55.75 | 40.02 | -1.55 | 0.96 | 54.88 | -1.12 | 2.5 | -2.74 | -33.66 | -88.97 | 37.28 | -3.42 | -2.38 | 0.22 | -2.11 | -4.21 |
| 22Q2 (11) | 19.63 | -16.18 | -13.56 | 83.1 | -3.21 | -3.8 | 8.54 | 45.98 | -13.82 | 0 | 0 | 0 | 16.57 | 17.1 | 51.6 | 0.93 | 121.43 | 278.85 | 11.18 | -0.36 | -13.27 | 17.80 | -9.3 | -16.59 | 152.24 | -0.65 | -4.46 | 8.71 | -0.46 | -33.92 | 71.48 | -5.97 | -27.43 | 24.33 | -1.5 | -8.15 | 74.4 | 0.0 | 0.0 | 13.09 | 2.43 | 3.31 | 1.76 | 55.75 | -32.82 | 40.65 | -4.96 | 1.6 | 55.5 | -2.08 | 0.36 | -2.05 | -1.49 | -20.59 | 38.6 | -5.28 | 0.76 | 0.23 | -0.53 | -8.0 |
| 22Q1 (10) | 23.42 | -24.79 | -5.3 | 85.86 | -0.49 | 0.94 | 5.85 | -49.31 | -68.34 | 0 | 0 | 0 | 14.15 | -25.41 | -1.87 | 0.42 | -84.39 | 121.05 | 11.22 | -1.41 | -20.26 | 19.62 | -0.94 | -7.79 | 153.24 | -1.58 | -4.05 | 8.75 | 0.23 | -33.86 | 76.02 | -4.12 | -7.3 | 24.7 | -1.24 | -7.53 | 74.4 | 0.0 | 0.0 | 12.78 | 0.0 | 0.87 | 1.13 | 0.0 | -56.87 | 42.77 | 0.99 | 5.68 | 56.68 | 0.76 | 1.65 | -2.02 | -46.38 | -35.57 | 40.75 | -0.54 | 4.54 | 0.23 | 0.88 | -9.49 |
| 21Q4 (9) | 31.14 | -14.96 | 21.83 | 86.28 | 2.05 | 1.89 | 11.54 | 15.98 | -4.94 | 0 | 0 | 0 | 18.97 | 44.48 | -1.76 | 2.69 | 284.29 | 767.74 | 11.38 | 5.76 | -18.36 | 19.81 | 6.39 | -8.08 | 155.7 | -1.56 | -2.25 | 8.73 | -33.51 | -34.16 | 79.29 | -7.83 | -12.87 | 25.01 | -5.05 | -7.1 | 74.4 | 0.0 | 0.0 | 12.78 | 0.0 | 0.87 | 1.13 | 0.0 | -56.87 | 42.35 | 6.84 | 5.22 | 56.25 | 5.06 | 1.26 | -1.38 | 4.83 | -70.37 | 40.97 | 7.28 | 3.88 | 0.22 | -2.48 | -9.17 |
| 21Q3 (8) | 36.62 | 61.25 | 147.94 | 84.55 | -2.12 | 2.83 | 9.95 | 0.4 | -69.22 | 0 | 0 | 0 | 13.13 | 20.13 | -16.63 | 0.7 | 234.62 | 55.56 | 10.76 | -16.52 | -5.03 | 18.62 | -12.74 | -0.76 | 158.17 | -0.73 | -2.81 | 13.13 | -0.38 | -29.6 | 86.03 | -12.66 | 43.14 | 26.34 | -0.57 | -1.53 | 74.4 | 0.0 | 0.0 | 12.78 | 0.87 | 0.87 | 1.13 | -56.87 | -56.87 | 39.64 | -0.92 | -0.73 | 53.54 | -3.18 | -3.04 | -1.45 | 14.71 | 9.94 | 38.19 | -0.31 | -0.34 | 0.23 | -5.98 | -2.85 |
| 21Q2 (7) | 22.71 | -8.17 | 68.6 | 86.38 | 1.55 | 14.76 | 9.91 | -46.37 | -74.14 | 0 | 0 | 0 | 10.93 | -24.2 | -34.31 | -0.52 | -373.68 | -244.44 | 12.89 | -8.39 | 3.95 | 21.34 | 0.27 | 0 | 159.34 | -0.23 | -3.69 | 13.18 | -0.38 | -29.14 | 98.5 | 20.11 | 87.23 | 26.49 | -0.82 | 4.46 | 74.4 | 0.0 | 0.0 | 12.67 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | 40.01 | -1.14 | 1.34 | 55.3 | -0.82 | 0.97 | -1.7 | -14.09 | 13.27 | 38.31 | -1.72 | 2.11 | 0.25 | -2.14 | 3.35 |
| 21Q1 (6) | 24.73 | -3.25 | 86.22 | 85.06 | 0.45 | 17.37 | 18.48 | 52.22 | -42.39 | 0 | 0 | 0 | 14.42 | -25.32 | 11.01 | 0.19 | -38.71 | 337.5 | 14.07 | 0.93 | 27.45 | 21.28 | -1.25 | 0 | 159.7 | 0.26 | -1.74 | 13.23 | -0.23 | -29.4 | 82.01 | -9.88 | 38.76 | 26.71 | -0.78 | 8.93 | 74.4 | 0.0 | 0.0 | 12.67 | 0.0 | 7.01 | 2.62 | 0.0 | 63.75 | 40.47 | 0.55 | -10.92 | 55.76 | 0.38 | -5.28 | -1.49 | -83.95 | 42.69 | 38.98 | -1.17 | -8.99 | 0.25 | 1.23 | 5.93 |
| 20Q4 (5) | 25.56 | 73.05 | 36.76 | 84.68 | 2.99 | 15.9 | 12.14 | -62.45 | -62.39 | 0 | 0 | 0 | 19.31 | 22.6 | 28.65 | 0.31 | -31.11 | -51.56 | 13.94 | 23.04 | 68.36 | 21.55 | 14.86 | 0 | 159.28 | -2.13 | -1.03 | 13.26 | -28.9 | -29.62 | 91.0 | 51.41 | 57.71 | 26.92 | 0.64 | 10.96 | 74.4 | 0.0 | 0.0 | 12.67 | 0.0 | 7.01 | 2.62 | 0.0 | 63.75 | 40.25 | 0.8 | -11.58 | 55.55 | 0.6 | -5.78 | -0.81 | 49.69 | 64.78 | 39.44 | 2.92 | -8.75 | 0.25 | 4.3 | 5.91 |
| 20Q3 (4) | 14.77 | 9.65 | 0.0 | 82.22 | 9.23 | 0.0 | 32.33 | -15.63 | 0.0 | 0 | 0 | 0.0 | 15.75 | -5.35 | 0.0 | 0.45 | 25.0 | 0.0 | 11.33 | -8.63 | 0.0 | 18.76 | 0 | 0.0 | 162.75 | -1.63 | 0.0 | 18.65 | 0.27 | 0.0 | 60.1 | 14.24 | 0.0 | 26.75 | 5.48 | 0.0 | 74.4 | 0.0 | 0.0 | 12.67 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | 39.93 | 1.14 | 0.0 | 55.22 | 0.82 | 0.0 | -1.61 | 17.86 | 0.0 | 38.32 | 2.13 | 0.0 | 0.24 | 0.03 | 0.0 |
