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) | 64.78 | -4.92 | 23.6 | -12.3 | 9.36 | 50.48 | 0 | 0 | 996.1 | 9.77 | 16.12 | -12.44 | 19.14 | 7.23 | 1.92 | -2.32 | 72.38 | 6.79 | 17.11 | -2.84 | 9.15 | 2.69 | 14.39 | 0.28 | 22.32 | 0.0 | 23.37 | 8.4 | 1.21 | -41.55 | 27.35 | 2.43 | 51.92 | 3.16 | -1.74 | 0 | 25.61 | 0.47 | 0.13 | 48.19 |
| 2022 (9) | 68.13 | -5.9 | 26.91 | -21.84 | 6.22 | 241.76 | 0 | 0 | 907.43 | 8.47 | 18.41 | 36.98 | 17.85 | 9.78 | 1.97 | 1.21 | 67.78 | 8.6 | 17.61 | -8.42 | 8.91 | 1880.0 | 14.35 | 57.87 | 22.32 | 0.0 | 21.56 | 6.89 | 2.07 | -8.41 | 26.7 | 31.79 | 50.33 | 17.9 | -1.21 | 0 | 25.49 | 40.13 | 0.09 | -7.24 |
| 2021 (8) | 72.4 | -22.13 | 34.43 | 115.32 | 1.82 | 0.0 | 0 | 0 | 836.6 | -2.0 | 13.44 | -36.9 | 16.26 | 19.82 | 1.94 | 22.27 | 62.41 | 14.85 | 19.23 | 15.01 | 0.45 | -80.18 | 9.09 | 16.09 | 22.32 | 0.0 | 20.17 | 11.62 | 2.26 | 10.78 | 20.26 | -20.36 | 42.69 | -6.28 | -2.07 | 0 | 18.19 | -21.53 | 0.09 | 71.77 |
| 2020 (7) | 92.97 | 4.23 | 15.99 | -31.99 | 1.82 | 0 | 0 | 0 | 853.66 | 9.82 | 21.3 | 16.33 | 13.57 | 6.68 | 1.59 | -2.86 | 54.34 | -3.03 | 16.72 | -7.93 | 2.27 | 0 | 7.83 | 8.75 | 22.32 | 0.0 | 18.07 | 10.86 | 2.04 | -17.07 | 25.44 | 25.38 | 45.55 | 16.65 | -2.26 | 0 | 23.18 | 27.01 | 0.05 | 8.25 |
| 2019 (6) | 89.2 | -9.28 | 23.51 | -5.77 | 0 | 0 | 0 | 0 | 777.3 | 8.38 | 18.31 | 13.44 | 12.72 | 3.25 | 1.64 | -4.73 | 56.04 | 36.28 | 18.16 | -13.48 | 0 | 0 | 7.2 | 1.55 | 22.32 | 0.0 | 16.3 | 10.96 | 2.46 | 186.05 | 20.29 | 7.93 | 39.05 | 13.68 | -2.04 | 0 | 18.25 | 11.69 | 0.05 | -5.33 |
| 2018 (5) | 98.32 | 23.41 | 24.95 | 4.22 | 0 | 0 | 0 | 0 | 717.21 | 11.32 | 16.14 | 14.71 | 12.32 | 46.49 | 1.72 | 31.6 | 41.12 | -2.81 | 20.99 | 0.29 | 0 | 0 | 7.09 | 5.04 | 22.32 | 0.0 | 14.69 | 10.62 | 0.86 | 32.31 | 18.8 | 18.24 | 34.35 | 15.11 | -2.46 | 0 | 16.34 | 8.64 | 0.05 | 0.5 |
| 2017 (4) | 79.67 | 23.88 | 23.94 | 31.18 | 0 | 0 | 0 | 0 | 644.28 | 6.37 | 14.07 | 2.18 | 8.41 | 11.69 | 1.31 | 4.99 | 42.31 | 22.5 | 20.93 | 1.16 | 0 | 0 | 6.75 | 2.27 | 22.32 | 0.0 | 13.28 | 11.6 | 0.65 | 22.64 | 15.9 | 4.61 | 29.84 | 7.96 | -0.86 | 0 | 15.04 | 3.37 | 0.05 | -5.17 |
| 2016 (3) | 64.31 | 14.94 | 18.25 | 154.89 | 3.75 | -25.0 | 0 | 0 | 605.67 | 4.8 | 13.77 | 7.83 | 7.53 | 4.44 | 1.24 | -0.35 | 34.54 | -10.84 | 20.69 | 0.1 | 0 | 0 | 6.6 | 1.69 | 22.32 | 0.0 | 11.9 | 11.95 | 0.53 | 0 | 15.2 | 11.44 | 27.64 | 13.93 | -0.65 | 0 | 14.55 | 10.98 | 0.06 | 4.55 |
| 2015 (2) | 55.95 | -0.64 | 7.16 | 29.48 | 5.0 | 0.0 | 0 | 0 | 577.91 | 3.07 | 12.77 | -1.39 | 7.21 | -44.2 | 1.25 | -45.86 | 38.74 | 22.63 | 20.67 | -0.62 | 3.75 | -57.14 | 6.49 | 3.51 | 22.32 | 0.0 | 10.63 | 13.93 | 0 | 0 | 13.64 | -3.12 | 24.26 | 2.19 | -0.53 | 0 | 13.11 | -7.94 | 0.05 | -3.11 |
| 2014 (1) | 56.31 | 18.27 | 5.53 | 134.32 | 5.0 | 0 | 0 | 0 | 560.68 | 4.3 | 12.95 | 18.26 | 12.92 | 5.73 | 2.30 | 1.36 | 31.59 | 14.21 | 20.8 | 137.17 | 8.75 | 0 | 6.27 | 9.62 | 22.32 | 0.0 | 9.33 | 13.23 | 0.34 | -76.39 | 14.08 | 22.65 | 23.74 | 12.19 | 0.16 | 0 | 14.24 | 27.83 | 0.06 | 6.74 |
| 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) | 81.64 | -1.82 | 16.58 | 18.55 | 6.3 | 20.14 | 8.87 | -8.65 | 30.83 | 0 | 0 | 0 | 274.27 | 4.9 | 4.36 | 26.49 | 496.62 | 402.66 | 19.53 | -1.81 | 3.88 | 1.88 | -2.89 | -2.38 | 53.68 | -1.03 | -3.42 | 16.45 | 0.67 | -4.97 | 4.64 | -27.16 | -18.31 | 14.37 | -0.21 | 2.5 | 22.32 | 0.0 | 0.0 | 24.98 | 0.0 | 6.89 | 1.74 | 0.0 | 43.8 | 45.8 | 137.18 | 94.65 | 72.51 | 57.56 | 50.75 | -1.13 | 32.74 | 28.93 | 44.67 | 153.37 | 103.6 | 0.10 | -22.56 | -18.76 |
| 24Q2 (19) | 83.15 | 15.89 | 21.25 | 17.45 | -34.94 | 15.87 | 9.71 | 3.74 | 43.22 | 0 | 0 | 0 | 261.46 | 5.11 | 5.78 | 4.44 | 70.11 | -11.9 | 19.89 | -1.19 | 19.82 | 1.94 | -2.56 | 11.21 | 54.24 | -11.18 | -3.56 | 16.34 | -3.37 | -5.77 | 6.37 | -6.46 | -13.57 | 14.4 | 1.19 | 0.56 | 22.32 | 0.0 | 0.0 | 24.98 | 6.89 | 6.89 | 1.74 | 43.8 | 43.8 | 19.31 | 13.52 | 5.75 | 46.02 | 10.65 | 7.45 | -1.68 | 1.18 | -31.25 | 17.63 | 15.15 | 3.83 | 0.13 | -8.49 | 7.32 |
| 24Q1 (18) | 71.75 | 10.76 | 49.45 | 26.82 | 13.64 | 73.14 | 9.36 | 0.0 | 38.05 | 0 | 0 | 0 | 248.76 | -2.39 | 7.57 | 2.61 | -31.85 | 31.82 | 20.13 | 5.17 | 33.4 | 1.99 | 3.36 | 22.24 | 61.07 | -15.63 | -0.78 | 16.91 | -1.17 | -3.37 | 6.81 | -25.57 | -24.92 | 14.23 | -1.11 | -0.7 | 22.32 | 0.0 | 0.0 | 23.37 | 0.0 | 8.4 | 1.21 | 0.0 | -41.55 | 17.01 | -37.81 | 20.04 | 41.59 | -19.9 | 10.06 | -1.7 | 2.3 | -29.77 | 15.31 | -40.22 | 19.05 | 0.15 | 14.19 | 40.94 |
| 23Q4 (17) | 64.78 | -7.5 | -4.92 | 23.6 | 52.85 | -12.3 | 9.36 | 38.05 | 50.48 | 0 | 0 | 0 | 254.84 | -3.03 | 8.24 | 3.83 | -27.32 | -52.36 | 19.14 | 1.81 | 7.23 | 1.92 | -0.18 | -2.32 | 72.38 | 30.23 | 6.79 | 17.11 | -1.16 | -2.84 | 9.15 | 61.09 | 2.69 | 14.39 | 2.64 | 0.28 | 22.32 | 0.0 | 0.0 | 23.37 | 0.0 | 8.4 | 1.21 | 0.0 | -41.55 | 27.35 | 16.23 | 2.43 | 51.92 | 7.94 | 3.16 | -1.74 | -9.43 | -43.8 | 25.61 | 16.73 | 0.47 | 0.13 | 0.4 | 48.19 |
| 23Q3 (16) | 70.03 | 2.11 | 23.49 | 15.44 | 2.52 | -10.7 | 6.78 | 0.0 | 59.91 | 0 | 0 | 0 | 262.81 | 6.32 | 9.44 | 5.27 | 4.56 | 2.93 | 18.8 | 13.25 | 8.48 | 1.92 | 10.62 | -1.31 | 55.58 | -1.17 | 15.26 | 17.31 | -0.17 | -1.48 | 5.68 | -22.93 | 7.58 | 14.02 | -2.09 | 28.04 | 22.32 | 0.0 | 0.0 | 23.37 | 0.0 | 8.4 | 1.21 | 0.0 | -41.55 | 23.53 | 28.86 | 27.12 | 48.1 | 12.3 | 14.14 | -1.59 | -24.22 | 15.43 | 21.94 | 29.21 | 31.93 | 0.13 | 2.3 | 36.4 |
| 23Q2 (15) | 68.58 | 42.85 | -21.28 | 15.06 | -2.78 | -47.25 | 6.78 | 0.0 | 44.26 | 0 | 0 | 0 | 247.18 | 6.88 | 11.37 | 5.04 | 154.55 | 42.37 | 16.6 | 10.01 | -7.31 | 1.74 | 7.1 | -16.93 | 56.24 | -8.63 | 18.72 | 17.34 | -0.91 | -8.88 | 7.37 | -18.74 | 20.62 | 14.32 | -0.07 | 58.58 | 22.32 | 0.0 | 0.0 | 23.37 | 8.4 | 8.4 | 1.21 | -41.55 | -41.55 | 18.26 | 28.86 | 36.37 | 42.83 | 13.34 | 15.69 | -1.28 | 2.29 | 31.18 | 16.98 | 32.04 | 47.27 | 0.13 | 20.17 | 26.49 |
| 23Q1 (14) | 48.01 | -29.53 | -25.49 | 15.49 | -42.44 | -53.16 | 6.78 | 9.0 | 272.53 | 0 | 0 | 0 | 231.26 | -1.77 | 10.16 | 1.98 | -75.37 | 16.47 | 15.09 | -15.46 | -0.98 | 1.62 | -17.4 | -10.65 | 61.55 | -9.19 | 20.73 | 17.5 | -0.62 | -9.04 | 9.07 | 1.8 | 0 | 14.33 | -0.14 | 55.93 | 22.32 | 0.0 | 0.0 | 21.56 | 0.0 | 6.89 | 2.07 | 0.0 | -8.41 | 14.17 | -46.93 | 24.19 | 37.79 | -24.92 | 11.67 | -1.31 | -8.26 | 38.21 | 12.86 | -49.55 | 38.43 | 0.10 | 20.07 | -4.49 |
| 22Q4 (13) | 68.13 | 20.14 | -5.9 | 26.91 | 55.64 | -21.84 | 6.22 | 46.7 | 241.76 | 0 | 0 | 0 | 235.43 | -1.96 | 8.72 | 8.04 | 57.03 | 106.68 | 17.85 | 3.0 | 9.78 | 1.97 | 0.86 | 1.21 | 67.78 | 40.56 | 8.6 | 17.61 | 0.23 | -8.42 | 8.91 | 68.75 | 1880.0 | 14.35 | 31.05 | 57.87 | 22.32 | 0.0 | 0.0 | 21.56 | 0.0 | 6.89 | 2.07 | 0.0 | -8.41 | 26.7 | 44.25 | 31.79 | 50.33 | 19.44 | 17.9 | -1.21 | 35.64 | 41.55 | 25.49 | 53.28 | 40.13 | 0.09 | -7.59 | -7.24 |
| 22Q3 (12) | 56.71 | -34.91 | -16.21 | 17.29 | -39.44 | -44.1 | 4.24 | -9.79 | 132.97 | 0 | 0 | 0 | 240.13 | 8.2 | 16.22 | 5.12 | 44.63 | 80.92 | 17.33 | -3.24 | 21.96 | 1.95 | -6.89 | 14.93 | 48.22 | 1.79 | -0.33 | 17.57 | -7.67 | -1.07 | 5.28 | -13.58 | 480.22 | 10.95 | 21.26 | 29.89 | 22.32 | 0.0 | 0.0 | 21.56 | 0.0 | 6.89 | 2.07 | 0.0 | -8.41 | 18.51 | 38.24 | 16.27 | 42.14 | 13.83 | 9.85 | -1.88 | -1.08 | 20.68 | 16.63 | 44.23 | 22.73 | 0.09 | -5.13 | 52.56 |
| 22Q2 (11) | 87.12 | 35.22 | 25.19 | 28.55 | -13.67 | 107.33 | 4.7 | 158.24 | 158.24 | 0 | 0 | 0 | 221.94 | 5.72 | 8.26 | 3.54 | 108.24 | 0.28 | 17.91 | 17.52 | 32.86 | 2.09 | 15.19 | 33.33 | 47.37 | -7.08 | 6.88 | 19.03 | -1.09 | 16.96 | 6.11 | 0 | 349.26 | 9.03 | -1.74 | 11.62 | 22.32 | 0.0 | 0.0 | 21.56 | 6.89 | 19.31 | 2.07 | -8.41 | 1.47 | 13.39 | 17.35 | -13.16 | 37.02 | 9.4 | 4.22 | -1.86 | 12.26 | 19.48 | 11.53 | 24.11 | -12.05 | 0.10 | -9.27 | 61.09 |
| 22Q1 (10) | 64.43 | -11.01 | -28.74 | 33.07 | -3.95 | 152.44 | 1.82 | 0.0 | 0.0 | 0 | 0 | 0 | 209.94 | -3.05 | 0.73 | 1.7 | -56.3 | -46.54 | 15.24 | -6.27 | 15.72 | 1.82 | -6.44 | 19.32 | 50.98 | -18.31 | 10.37 | 19.24 | 0.05 | 15.42 | 0 | -100.0 | -100.0 | 9.19 | 1.1 | 17.22 | 22.32 | 0.0 | 0.0 | 20.17 | 0.0 | 11.62 | 2.26 | 0.0 | 10.78 | 11.41 | -43.68 | -3.96 | 33.84 | -20.73 | 5.78 | -2.12 | -2.42 | 7.42 | 9.29 | -48.93 | -3.13 | 0.11 | 16.61 | 51.76 |
| 21Q4 (9) | 72.4 | 6.97 | -22.13 | 34.43 | 11.32 | 115.32 | 1.82 | 0.0 | 0.0 | 0 | 0 | 0 | 216.54 | 4.8 | -0.35 | 3.89 | 37.46 | -23.73 | 16.26 | 14.43 | 19.82 | 1.94 | 14.53 | 22.27 | 62.41 | 29.0 | 14.85 | 19.23 | 8.28 | 15.01 | 0.45 | -50.55 | -80.18 | 9.09 | 7.83 | 16.09 | 22.32 | 0.0 | 0.0 | 20.17 | 0.0 | 11.62 | 2.26 | 0.0 | 10.78 | 20.26 | 27.26 | -20.36 | 42.69 | 11.29 | -6.28 | -2.07 | 12.66 | 8.41 | 18.19 | 34.24 | -21.53 | 0.09 | 51.98 | 71.77 |
| 21Q3 (8) | 67.68 | -2.74 | -29.01 | 30.93 | 124.62 | 105.93 | 1.82 | 0.0 | 0.0 | 0 | 0 | 0 | 206.62 | 0.79 | -9.11 | 2.83 | -19.83 | -61.23 | 14.21 | 5.42 | -4.57 | 1.70 | 8.02 | -4.55 | 48.38 | 9.16 | 7.58 | 17.76 | 9.16 | 6.54 | 0.91 | -33.09 | -66.67 | 8.43 | 4.2 | 19.91 | 22.32 | 0.0 | 0.0 | 20.17 | 11.62 | 11.62 | 2.26 | 10.78 | 10.78 | 15.92 | 3.24 | -22.83 | 38.36 | 8.0 | -5.82 | -2.37 | -2.6 | -3.95 | 13.55 | 3.36 | -26.16 | 0.06 | 0.18 | 13.02 |
| 21Q2 (7) | 69.59 | -23.03 | -41.94 | 13.77 | 5.11 | -13.83 | 1.82 | 0.0 | 0 | 0 | 0 | 0 | 205.01 | -1.64 | -2.89 | 3.53 | 11.01 | -41.75 | 13.48 | 2.35 | -10.55 | 1.57 | 3.08 | 0 | 44.32 | -4.05 | -0.67 | 16.27 | -2.4 | -1.51 | 1.36 | -25.27 | -57.23 | 8.09 | 3.19 | 13.62 | 22.32 | 0.0 | 0.0 | 18.07 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 15.42 | 29.8 | 15.68 | 35.52 | 11.03 | 6.22 | -2.31 | -0.87 | -5.48 | 13.11 | 36.7 | 17.68 | 0.06 | -14.52 | 11.28 |
| 21Q1 (6) | 90.41 | -2.75 | -6.72 | 13.1 | -18.07 | -41.65 | 1.82 | 0.0 | 0 | 0 | 0 | 0 | 208.42 | -4.09 | 5.31 | 3.18 | -37.65 | 11.97 | 13.17 | -2.95 | 4.69 | 1.52 | -4.13 | 0 | 46.19 | -15.0 | -4.33 | 16.67 | -0.3 | -0.77 | 1.82 | -19.82 | 0 | 7.84 | 0.13 | 7.99 | 22.32 | 0.0 | 0.0 | 18.07 | 0.0 | 10.86 | 2.04 | 0.0 | -17.07 | 11.88 | -53.3 | 37.82 | 31.99 | -29.77 | 16.84 | -2.29 | -1.33 | -2.23 | 9.59 | -58.63 | 50.31 | 0.07 | 31.99 | 11.33 |
| 20Q4 (5) | 92.97 | -2.49 | 4.23 | 15.99 | 6.46 | -31.99 | 1.82 | 0.0 | 0 | 0 | 0 | 0 | 217.31 | -4.41 | 8.05 | 5.1 | -30.14 | 6.03 | 13.57 | -8.87 | 6.68 | 1.59 | -10.59 | 0 | 54.34 | 20.84 | -3.03 | 16.72 | 0.3 | -7.93 | 2.27 | -16.85 | 0 | 7.83 | 11.38 | 8.75 | 22.32 | 0.0 | 0.0 | 18.07 | 0.0 | 10.86 | 2.04 | 0.0 | -17.07 | 25.44 | 23.32 | 25.38 | 45.55 | 11.83 | 16.65 | -2.26 | 0.88 | -10.78 | 23.18 | 26.32 | 27.01 | 0.05 | 0.0 | 8.25 |
| 20Q3 (4) | 95.34 | -20.46 | 0.0 | 15.02 | -6.01 | 0.0 | 1.82 | 0 | 0.0 | 0 | 0 | 0.0 | 227.33 | 7.68 | 0.0 | 7.3 | 20.46 | 0.0 | 14.89 | -1.19 | 0.0 | 1.78 | 0 | 0.0 | 44.97 | 0.78 | 0.0 | 16.67 | 0.91 | 0.0 | 2.73 | -14.15 | 0.0 | 7.03 | -1.26 | 0.0 | 22.32 | 0.0 | 0.0 | 18.07 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 20.63 | 54.76 | 0.0 | 40.73 | 21.8 | 0.0 | -2.28 | -4.11 | 0.0 | 18.35 | 64.72 | 0.0 | 0.05 | -1.37 | 0.0 |
