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) | 16.9 | -19.64 | 9.33 | 179.34 | 1.04 | -11.11 | 0.82 | 26.15 | 55.51 | 3.58 | 7.96 | 69.36 | 5.15 | 7.74 | 9.28 | 4.01 | 5.52 | -44.13 | 16.23 | 36.27 | 22.44 | 147.96 | 0.15 | 0.0 | 24.9 | 0.0 | 1.83 | 35.56 | 2.97 | -6.9 | 8.49 | 33.91 | 13.28 | 22.06 | -2.64 | 0 | 5.85 | 48.85 | 0.31 | -11.5 |
| 2022 (9) | 21.03 | 59.32 | 3.34 | -24.09 | 1.17 | -52.05 | 0.65 | 150.0 | 53.59 | 32.65 | 4.7 | 0 | 4.78 | -14.34 | 8.92 | -35.42 | 9.88 | -2.66 | 11.91 | 8.87 | 9.05 | 14.41 | 0.15 | -31.82 | 24.9 | 0.0 | 1.35 | 0.0 | 3.19 | -3.04 | 6.34 | 352.86 | 10.88 | 80.43 | -2.41 | 0 | 3.93 | 0 | 0.35 | 21.47 |
| 2021 (8) | 13.2 | 9.36 | 4.4 | -55.1 | 2.44 | 6.09 | 0.26 | 0 | 40.4 | -6.0 | -2.87 | 0 | 5.58 | 4.3 | 13.81 | 10.96 | 10.15 | -43.14 | 10.94 | 142.04 | 7.91 | 4.08 | 0.22 | -12.0 | 24.9 | 0.0 | 1.35 | 0.0 | 3.29 | 0.0 | 1.4 | -66.59 | 6.03 | -31.71 | -2.63 | 0 | -1.23 | 0 | 0.28 | 15.65 |
| 2020 (7) | 12.07 | 12.7 | 9.8 | 29.29 | 2.3 | -29.01 | 0 | 0 | 42.98 | -1.51 | -0.97 | 0 | 5.35 | -30.79 | 12.45 | -29.73 | 17.85 | -7.03 | 4.52 | -5.44 | 7.6 | -19.66 | 0.25 | -3.85 | 24.9 | 0.0 | 1.35 | 0 | 3.29 | 176.47 | 4.19 | -68.92 | 8.83 | -39.81 | -2.79 | 0 | 1.4 | -86.98 | 0.25 | 9.4 |
| 2019 (6) | 10.71 | -15.8 | 7.58 | -50.94 | 3.24 | -20.59 | 0 | 0 | 43.64 | -21.34 | 13.45 | 0 | 7.73 | -16.07 | 17.71 | 6.7 | 19.2 | -9.94 | 4.78 | -10.32 | 9.46 | -47.79 | 0.26 | 225.0 | 24.9 | 0.0 | 0 | 0 | 1.19 | -65.41 | 13.48 | 0 | 14.67 | 1132.77 | -2.73 | 0 | 10.75 | 0 | 0.22 | -34.47 |
| 2018 (5) | 12.72 | -18.46 | 15.45 | -12.27 | 4.08 | 7.65 | 0 | 0 | 55.48 | -36.68 | -1.7 | 0 | 9.21 | -43.88 | 16.60 | -11.36 | 21.32 | 340.5 | 5.33 | -32.1 | 18.12 | -11.44 | 0.08 | 100.0 | 24.9 | -1.97 | 0 | 0 | 3.44 | 0.0 | -2.24 | 0 | 1.19 | 0 | -2.15 | 0 | -4.39 | 0 | 0.34 | -25.74 |
| 2017 (4) | 15.6 | -16.53 | 17.61 | 62.9 | 3.79 | 53.44 | 10.26 | 44.51 | 87.62 | -9.69 | -2.22 | 0 | 16.41 | 24.7 | 18.73 | 38.07 | 4.84 | 10.0 | 7.85 | -7.76 | 20.46 | 1.09 | 0.04 | -55.56 | 25.4 | 0.0 | 0 | 0 | 3.44 | 0.0 | -3.95 | 0 | -0.52 | 0 | -2.03 | 0 | -5.98 | 0 | 0.46 | -3.17 |
| 2016 (3) | 18.69 | -14.42 | 10.81 | -18.04 | 2.47 | -59.31 | 7.1 | 0 | 97.02 | -11.28 | -4.82 | 0 | 13.16 | -13.76 | 13.56 | -2.8 | 4.4 | -41.72 | 8.51 | -16.73 | 20.24 | 28.51 | 0.09 | -52.63 | 25.4 | 0.0 | 0.25 | 47.06 | 3.44 | 0.0 | -5.03 | 0 | -1.35 | 0 | -1.65 | 0 | -6.68 | 0 | 0.48 | 12.68 |
| 2015 (2) | 21.84 | -0.46 | 13.19 | -6.05 | 6.07 | -15.1 | 0 | 0 | 109.35 | 6.52 | 0.75 | -59.24 | 15.26 | 36.49 | 13.96 | 28.14 | 7.55 | -0.53 | 10.22 | -2.29 | 15.75 | -3.67 | 0.19 | 5.56 | 25.4 | 2.83 | 0.17 | 0 | 3.44 | 0.0 | 0.75 | -56.65 | 4.35 | -15.86 | 0.69 | -66.18 | 1.44 | -61.8 | 0.42 | 17.95 |
| 2014 (1) | 21.94 | 11.03 | 14.04 | -34.85 | 7.15 | -25.44 | 0 | 0 | 102.66 | 29.15 | 1.84 | 0 | 11.18 | 33.41 | 10.89 | 3.3 | 7.59 | 12.61 | 10.46 | -13.34 | 16.35 | -15.59 | 0.18 | 100.0 | 24.7 | -1.98 | 0 | 0 | 3.44 | 0.0 | 1.73 | 0 | 5.17 | 0 | 2.04 | 325.0 | 3.77 | 0 | 0.36 | 28.62 |
| 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) | 17.72 | -30.81 | 6.3 | 6.56 | -44.31 | 1.08 | 0.65 | -41.96 | -39.25 | 0.85 | -2.3 | 2.41 | 6.76 | -11.86 | -55.93 | -0.79 | 0.0 | -258.0 | 5.01 | 70.41 | 5.7 | 16.58 | 118.81 | 107.23 | 5.28 | 2.13 | -22.35 | 16.07 | 0.19 | -4.46 | 23.49 | -15.23 | 179.64 | 0.12 | -14.29 | -29.41 | 25.9 | 0.35 | 4.02 | 2.47 | 0.0 | 34.97 | 2.97 | 0.0 | 0.0 | 2.22 | -25.0 | -57.87 | 7.66 | -8.81 | -23.93 | -2.16 | 8.86 | 9.24 | 0.06 | -89.83 | -97.92 | 0.25 | -15.62 | -28.42 |
| 24Q2 (19) | 25.61 | 11.59 | 51.27 | 11.78 | -12.55 | 333.09 | 1.12 | 2.75 | -77.95 | 0.87 | 0.0 | 33.85 | 7.67 | 25.74 | -55.17 | -0.79 | -664.29 | -139.7 | 2.94 | -24.81 | -10.37 | 7.58 | -6.51 | 35.64 | 5.17 | -10.55 | -26.87 | 16.04 | -1.05 | 1.2 | 27.71 | 24.6 | 505.02 | 0.14 | 7.69 | -17.65 | 25.81 | 3.65 | 3.65 | 2.47 | 34.97 | 34.97 | 2.97 | 0.0 | 0.0 | 2.96 | -32.57 | -37.95 | 8.4 | -8.6 | -12.23 | -2.37 | 2.87 | 5.58 | 0.59 | -69.74 | -73.89 | 0.30 | -6.2 | -15.61 |
| 24Q1 (18) | 22.95 | 35.8 | -0.48 | 13.47 | 44.37 | 382.8 | 1.09 | 4.81 | -4.39 | 0.87 | 6.1 | 33.85 | 6.1 | -36.98 | -54.44 | 0.14 | -97.05 | -80.56 | 3.91 | -24.08 | 49.24 | 8.11 | -12.6 | 70.49 | 5.78 | 4.71 | -33.94 | 16.21 | -0.12 | -2.58 | 22.24 | -0.89 | 151.87 | 0.13 | -13.33 | 0.0 | 24.9 | 0.0 | 0.0 | 1.83 | 0.0 | 35.56 | 2.97 | 0.0 | -6.9 | 4.39 | -48.29 | 44.41 | 9.19 | -30.8 | 21.24 | -2.44 | 7.58 | -1.24 | 1.95 | -66.67 | 209.52 | 0.32 | 4.8 | -13.07 |
| 23Q4 (17) | 16.9 | 1.38 | -19.64 | 9.33 | 43.76 | 179.34 | 1.04 | -2.8 | -11.11 | 0.82 | -1.2 | 26.15 | 9.68 | -36.9 | -27.71 | 4.75 | 850.0 | 384.69 | 5.15 | 8.65 | 7.74 | 9.28 | 15.91 | 4.0 | 5.52 | -18.82 | -44.13 | 16.23 | -3.51 | 36.27 | 22.44 | 167.14 | 147.96 | 0.15 | -11.76 | 0.0 | 24.9 | 0.0 | 0.0 | 1.83 | 0.0 | 35.56 | 2.97 | 0.0 | -6.9 | 8.49 | 61.1 | 33.91 | 13.28 | 31.88 | 22.06 | -2.64 | -10.92 | -9.54 | 5.85 | 102.42 | 48.85 | 0.31 | -13.72 | -11.5 |
| 23Q3 (16) | 16.67 | -1.54 | -21.18 | 6.49 | 138.6 | 117.06 | 1.07 | -78.94 | -9.32 | 0.83 | 27.69 | 315.0 | 15.34 | -10.34 | 3.58 | 0.5 | -74.87 | -46.81 | 4.74 | 44.51 | -1.86 | 8.00 | 43.22 | -15.37 | 6.8 | -3.82 | -33.0 | 16.82 | 6.12 | 34.24 | 8.4 | 83.41 | -10.16 | 0.17 | 0.0 | -19.05 | 24.9 | 0.0 | 0.0 | 1.83 | 0.0 | 35.56 | 2.97 | 0.0 | -6.9 | 5.27 | 10.48 | 1.15 | 10.07 | 5.22 | 3.28 | -2.38 | 5.18 | -5.31 | 2.89 | 27.88 | -2.03 | 0.35 | -0.51 | 2.61 |
| 23Q2 (15) | 16.93 | -26.58 | -10.09 | 2.72 | -2.51 | -36.6 | 5.08 | 345.61 | 138.5 | 0.65 | 0.0 | 225.0 | 17.11 | 27.78 | 26.65 | 1.99 | 176.39 | 27.56 | 3.28 | 25.19 | -41.95 | 5.59 | 17.51 | -55.57 | 7.07 | -19.2 | -30.41 | 15.85 | -4.75 | 27.31 | 4.58 | -48.13 | -54.38 | 0.17 | 30.77 | -15.0 | 24.9 | 0.0 | 0.0 | 1.83 | 35.56 | 35.56 | 2.97 | -6.9 | -6.9 | 4.77 | 56.91 | 11.71 | 9.57 | 26.25 | 8.63 | -2.51 | -4.15 | -4.15 | 2.26 | 258.73 | 21.51 | 0.36 | -3.38 | 26.27 |
| 23Q1 (14) | 23.06 | 9.65 | 46.97 | 2.79 | -16.47 | -28.64 | 1.14 | -2.56 | -46.73 | 0.65 | 0.0 | 182.61 | 13.39 | 0.0 | 12.71 | 0.72 | -26.53 | -40.98 | 2.62 | -45.19 | -61.53 | 4.75 | -46.69 | -70.85 | 8.75 | -11.44 | -13.11 | 16.64 | 39.71 | 29.29 | 8.83 | -2.43 | 35.85 | 0.13 | -13.33 | -38.1 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 3.19 | 0.0 | -3.04 | 3.04 | -52.05 | 18.29 | 7.58 | -30.33 | 5.28 | -2.41 | 0.0 | -2.55 | 0.63 | -83.97 | 186.36 | 0.37 | 6.7 | 37.54 |
| 22Q4 (13) | 21.03 | -0.57 | 59.32 | 3.34 | 11.71 | -24.09 | 1.17 | -0.85 | -52.05 | 0.65 | 225.0 | 150.0 | 13.39 | -9.59 | 23.07 | 0.98 | 4.26 | 230.67 | 4.78 | -1.04 | -14.34 | 8.92 | -5.67 | -35.42 | 9.88 | -2.66 | -2.66 | 11.91 | -4.95 | 8.87 | 9.05 | -3.21 | 14.41 | 0.15 | -28.57 | -31.82 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 3.19 | 0.0 | -3.04 | 6.34 | 21.69 | 352.86 | 10.88 | 11.59 | 80.43 | -2.41 | -6.64 | 8.37 | 3.93 | 33.22 | 419.51 | 0.35 | 0.04 | 21.47 |
| 22Q3 (12) | 21.15 | 12.32 | 37.61 | 2.99 | -30.3 | -64.91 | 1.18 | -44.6 | -46.36 | 0.2 | 0.0 | -23.08 | 14.81 | 9.62 | 71.02 | 0.94 | -39.74 | 280.77 | 4.83 | -14.51 | -40.81 | 9.46 | -24.81 | -49.21 | 10.15 | -0.1 | -5.58 | 12.53 | 0.64 | 21.89 | 9.35 | -6.87 | 8.72 | 0.21 | 5.0 | -4.55 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 3.19 | 0.0 | -3.04 | 5.21 | 22.01 | 151.69 | 9.75 | 10.67 | 45.52 | -2.26 | 6.22 | 19.29 | 2.95 | 58.6 | 504.11 | 0.35 | 22.44 | 16.53 |
| 22Q2 (11) | 18.83 | 20.01 | 30.58 | 4.29 | 9.72 | -32.97 | 2.13 | -0.47 | -1.39 | 0.2 | -13.04 | -23.08 | 13.51 | 13.72 | 30.78 | 1.56 | 27.87 | 281.4 | 5.65 | -17.03 | 7.01 | 12.58 | -22.91 | 7.15 | 10.16 | 0.89 | -37.05 | 12.45 | -3.26 | 187.53 | 10.04 | 54.46 | 9.49 | 0.2 | -4.76 | -9.09 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 3.19 | -3.04 | -3.04 | 4.27 | 66.15 | 64.86 | 8.81 | 22.36 | 22.02 | -2.41 | -2.55 | 14.54 | 1.86 | 745.45 | 908.7 | 0.28 | 5.24 | 13.53 |
| 22Q1 (10) | 15.69 | 18.86 | 54.13 | 3.91 | -11.14 | -56.84 | 2.14 | -12.3 | 0.0 | 0.23 | -11.54 | 475.0 | 11.88 | 9.19 | 12.82 | 1.22 | 262.67 | 264.86 | 6.81 | 22.04 | 77.34 | 16.31 | 18.1 | 90.3 | 10.07 | -0.79 | -42.88 | 12.87 | 17.64 | 189.86 | 6.5 | -17.83 | -16.77 | 0.21 | -4.55 | -8.7 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 2.57 | 83.57 | -25.51 | 7.2 | 19.4 | -11.0 | -2.35 | 10.65 | 17.54 | 0.22 | 117.89 | -63.33 | 0.27 | -5.77 | 11.73 |
| 21Q4 (9) | 13.2 | -14.12 | 9.36 | 4.4 | -48.36 | -55.1 | 2.44 | 10.91 | 6.09 | 0.26 | 0.0 | 0 | 10.88 | 25.64 | -23.97 | -0.75 | -44.23 | -308.33 | 5.58 | -31.62 | 4.3 | 13.81 | -25.81 | 10.96 | 10.15 | -5.58 | -43.14 | 10.94 | 6.42 | 142.04 | 7.91 | -8.02 | 4.08 | 0.22 | 0.0 | -12.0 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 1.4 | -32.37 | -66.59 | 6.03 | -10.0 | -31.71 | -2.63 | 6.07 | 5.73 | -1.23 | -68.49 | -187.86 | 0.28 | -4.03 | 15.65 |
| 21Q3 (8) | 15.37 | 6.59 | 34.35 | 8.52 | 33.12 | -17.36 | 2.2 | 1.85 | -23.08 | 0.26 | 0.0 | 0 | 8.66 | -16.17 | -11.81 | -0.52 | 39.53 | 24.64 | 8.16 | 54.55 | 58.75 | 18.62 | 58.64 | 41.44 | 10.75 | -33.4 | -45.84 | 10.28 | 137.41 | 129.46 | 8.6 | -6.22 | 7.63 | 0.22 | 0.0 | -18.52 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 2.07 | -20.08 | -45.38 | 6.7 | -7.2 | -20.43 | -2.8 | 0.71 | 4.44 | -0.73 | -217.39 | -184.88 | 0.30 | 19.28 | 18.39 |
| 21Q2 (7) | 14.42 | 41.65 | 23.67 | 6.4 | -29.36 | -28.65 | 2.16 | 0.93 | -26.78 | 0.26 | 550.0 | 0 | 10.33 | -1.9 | 1.87 | -0.86 | -16.22 | -8500.0 | 5.28 | 37.5 | 18.39 | 11.74 | 36.92 | 0 | 16.14 | -8.45 | -14.29 | 4.33 | -2.48 | -3.35 | 9.17 | 17.41 | 28.97 | 0.22 | -4.35 | -12.0 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 2.59 | -24.93 | -42.19 | 7.22 | -10.75 | -20.83 | -2.82 | 1.05 | 8.14 | -0.23 | -138.33 | -116.31 | 0.25 | 3.58 | -1.66 |
| 21Q1 (6) | 10.18 | -15.66 | -6.43 | 9.06 | -7.55 | -7.93 | 2.14 | -6.96 | -29.61 | 0.04 | 0 | 0 | 10.53 | -26.42 | 20.9 | -0.74 | -305.56 | -17.46 | 3.84 | -28.22 | -11.52 | 8.57 | -31.14 | 0 | 17.63 | -1.23 | -11.27 | 4.44 | -1.77 | -4.31 | 7.81 | 2.76 | 12.7 | 0.23 | -8.0 | -8.0 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0 | 3.29 | 0.0 | 176.47 | 3.45 | -17.66 | -73.15 | 8.09 | -8.38 | -42.42 | -2.85 | -2.15 | 1.04 | 0.6 | -57.14 | -93.98 | 0.24 | -2.46 | 6.44 |
| 20Q4 (5) | 12.07 | 5.51 | 12.7 | 9.8 | -4.95 | 29.29 | 2.3 | -19.58 | -29.01 | 0 | 0 | 0 | 14.31 | 45.72 | 37.86 | 0.36 | 152.17 | 113.95 | 5.35 | 4.09 | -30.79 | 12.45 | -5.43 | 0 | 17.85 | -10.08 | -7.03 | 4.52 | 0.89 | -5.44 | 7.6 | -4.88 | -19.66 | 0.25 | -7.41 | -3.85 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0 | 3.29 | 0.0 | 176.47 | 4.19 | 10.55 | -68.92 | 8.83 | 4.87 | -39.81 | -2.79 | 4.78 | -2.2 | 1.4 | 62.79 | -86.98 | 0.25 | -1.75 | 9.4 |
| 20Q3 (4) | 11.44 | -1.89 | 0.0 | 10.31 | 14.94 | 0.0 | 2.86 | -3.05 | 0.0 | 0 | 0 | 0.0 | 9.82 | -3.16 | 0.0 | -0.69 | -6800.0 | 0.0 | 5.14 | 15.25 | 0.0 | 13.16 | 0 | 0.0 | 19.85 | 5.42 | 0.0 | 4.48 | 0.0 | 0.0 | 7.99 | 12.38 | 0.0 | 0.27 | 8.0 | 0.0 | 24.9 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 3.79 | -15.4 | 0.0 | 8.42 | -7.68 | 0.0 | -2.93 | 4.56 | 0.0 | 0.86 | -39.01 | 0.0 | 0.25 | -0.92 | 0.0 |
