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) | 47.6 | 299.33 | 2.72 | -53.74 | 1.25 | 278.79 | 0 | 0 | 34.52 | -11.33 | 1.78 | -20.18 | 11.72 | -5.71 | 33.95 | 6.33 | 3.71 | -9.95 | 6.15 | 942.37 | 9.9 | 1220.0 | 0.32 | 113.33 | 11.73 | 0.0 | 1.01 | 17.44 | 1.26 | -21.25 | 2.71 | 27.23 | 4.97 | 8.28 | -1.57 | 0 | 1.14 | 31.03 | 0.46 | 77.36 |
| 2022 (9) | 11.92 | 54.6 | 5.88 | 99.32 | 0.33 | 0.0 | 0 | 0 | 38.93 | -6.96 | 2.23 | -9.72 | 12.43 | -13.56 | 31.93 | -7.1 | 4.12 | -33.55 | 0.59 | -7.81 | 0.75 | 29.31 | 0.15 | 50.0 | 11.73 | -4.48 | 0.86 | 28.36 | 1.6 | 7.38 | 2.13 | -14.8 | 4.59 | -1.5 | -1.26 | 0 | 0.87 | -3.33 | 0.26 | 15.23 |
| 2021 (8) | 7.71 | 1.98 | 2.95 | 18.0 | 0.33 | 312.5 | 0 | 0 | 41.84 | 10.13 | 2.47 | -4.63 | 14.38 | -3.3 | 34.37 | -12.19 | 6.2 | 4.2 | 0.64 | -7.25 | 0.58 | -36.96 | 0.1 | 0.0 | 12.28 | -3.15 | 0.67 | 55.81 | 1.49 | -8.59 | 2.5 | 0.4 | 4.66 | 2.42 | -1.6 | 0 | 0.9 | -10.0 | 0.22 | 8.4 |
| 2020 (7) | 7.56 | 5.59 | 2.5 | -24.24 | 0.08 | 0 | 0 | 0 | 37.99 | 14.6 | 2.59 | 56.97 | 14.87 | 25.7 | 39.14 | 9.68 | 5.95 | 51.02 | 0.69 | -5.48 | 0.92 | -8.0 | 0.1 | 0.0 | 12.68 | -6.7 | 0.43 | 59.26 | 1.63 | 55.24 | 2.49 | 39.89 | 4.55 | 46.77 | -1.49 | 0 | 1.0 | 566.67 | 0.21 | 48.46 |
| 2019 (6) | 7.16 | 88.42 | 3.3 | -14.29 | 0 | 0 | 0 | 0 | 33.15 | 9.44 | 1.65 | 211.32 | 11.83 | 6.48 | 35.69 | -2.71 | 3.94 | -11.06 | 0.73 | -2.67 | 1.0 | 0 | 0.1 | -28.57 | 13.59 | -3.55 | 0.27 | 28.57 | 1.05 | 105.88 | 1.78 | 44.72 | 3.1 | 58.97 | -1.63 | 0 | 0.15 | -16.67 | 0.14 | 8.09 |
| 2018 (5) | 3.8 | -15.56 | 3.85 | 14.93 | 0.29 | -84.49 | 0 | 0 | 30.29 | -0.56 | 0.53 | -60.15 | 11.11 | 3.45 | 36.68 | 4.03 | 4.43 | 7.0 | 0.75 | -34.21 | 0 | 0 | 0.14 | 40.0 | 14.09 | 17.03 | 0.21 | 162.5 | 0.51 | -12.07 | 1.23 | -16.33 | 1.95 | -8.45 | -1.05 | 0 | 0.18 | -81.25 | 0.13 | 0.49 |
| 2017 (4) | 4.5 | -4.66 | 3.35 | -41.12 | 1.87 | 0 | 0 | 0 | 30.46 | 5.14 | 1.33 | 37.11 | 10.74 | -2.45 | 35.26 | -7.22 | 4.14 | 19.31 | 1.14 | 83.87 | 0 | 0 | 0.1 | -16.67 | 12.04 | 3.61 | 0.08 | 0 | 0.58 | 0 | 1.47 | 77.11 | 2.13 | 156.63 | -0.51 | 0 | 0.96 | 71.43 | 0.13 | 3.3 |
| 2016 (3) | 4.72 | -3.87 | 5.69 | -35.34 | 0 | 0 | 0 | 0 | 28.97 | 1.12 | 0.97 | 0 | 11.01 | 6.17 | 38.00 | 5.0 | 3.47 | -14.11 | 0.62 | -16.22 | 2.23 | 0 | 0.12 | -33.33 | 11.62 | 2.2 | 0 | 0 | 0 | 0 | 0.83 | 0 | 0.83 | 0 | -0.27 | 0 | 0.56 | 0 | 0.12 | 4.48 |
| 2015 (2) | 4.91 | 37.15 | 8.8 | -11.65 | 0 | 0 | 0 | 0 | 28.65 | -20.15 | -3.75 | 0 | 10.37 | -20.72 | 36.20 | -0.71 | 4.04 | 1.25 | 0.74 | -6.33 | 0 | 0 | 0.18 | -21.74 | 11.37 | 0.0 | 2.03 | 0.0 | 0.35 | 0.0 | -3.55 | 0 | -1.17 | 0 | 0.7 | 0.0 | -2.85 | 0 | 0.12 | -1.64 |
| 2014 (1) | 3.58 | -15.76 | 9.96 | -11.94 | 0 | 0 | 0 | 0 | 35.88 | -4.47 | -0.31 | 0 | 13.08 | -15.78 | 36.45 | -11.83 | 3.99 | -26.52 | 0.79 | -2.47 | 0 | 0 | 0.23 | 9.52 | 11.37 | 0.0 | 2.03 | 0.0 | 0.35 | 0.0 | 0.23 | -60.34 | 2.61 | -11.82 | 0.7 | 59.09 | 0.93 | -8.82 | 0.12 | -0.47 |
| 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) | 41.36 | 18.48 | -16.78 | 4.69 | 6.11 | -8.93 | 1.75 | 10.06 | -27.69 | 0 | 0 | 0 | 9.79 | 1.77 | 3.6 | 0.2 | -50.0 | -60.78 | 13.39 | 0.07 | -4.43 | 37.44 | -0.88 | -5.92 | 4.05 | 0.25 | 5.19 | 7.44 | 13.24 | 35.52 | 6.54 | -0.46 | 30.02 | 0.33 | 3.12 | 37.5 | 12.78 | 1.59 | 8.95 | 1.19 | 0.0 | 17.82 | 1.57 | 0.0 | 24.6 | 1.74 | 12.99 | -25.32 | 4.5 | 4.65 | -1.96 | -0.07 | -138.89 | 77.42 | 1.67 | -2.91 | -17.33 | 0.44 | -1.67 | -5.01 |
| 24Q2 (19) | 34.91 | -14.83 | 179.95 | 4.42 | 19.78 | -21.77 | 1.59 | 137.31 | 381.82 | 0 | 0 | 0 | 9.62 | 15.9 | 9.44 | 0.4 | 29.03 | -6.98 | 13.38 | 6.7 | 8.25 | 37.78 | 4.2 | 10.82 | 4.04 | 5.21 | 10.08 | 6.57 | 2.66 | 1073.21 | 6.57 | -16.52 | 215.87 | 0.32 | -3.03 | 68.42 | 12.58 | 0.0 | 7.25 | 1.19 | 17.82 | 17.82 | 1.57 | 24.6 | 24.6 | 1.54 | -5.52 | -15.38 | 4.3 | 10.26 | 5.39 | 0.18 | 205.88 | 110.71 | 1.72 | 17.81 | 1128.57 | 0.44 | -1.41 | 60.15 |
| 24Q1 (18) | 40.99 | -13.89 | 216.28 | 3.69 | 35.66 | -20.13 | 0.67 | -46.4 | 103.03 | 0 | 0 | 0 | 8.3 | 3.11 | 0.97 | 0.31 | -16.22 | -32.61 | 12.54 | 7.0 | 11.47 | 36.25 | 6.75 | 19.68 | 3.84 | 3.5 | -2.29 | 6.4 | 4.07 | 1003.45 | 7.87 | -20.51 | 262.67 | 0.33 | 3.12 | 94.12 | 12.58 | 7.25 | 7.25 | 1.01 | 0.0 | 17.44 | 1.26 | 0.0 | -21.25 | 1.63 | -39.85 | -37.31 | 3.9 | -21.53 | -22.92 | -0.17 | 89.17 | 85.59 | 1.46 | 28.07 | 2.82 | 0.45 | -1.57 | 74.85 |
| 23Q4 (17) | 47.6 | -4.23 | 299.33 | 2.72 | -47.18 | -53.74 | 1.25 | -48.35 | 278.79 | 0 | 0 | 0 | 8.05 | -14.81 | -7.89 | 0.37 | -27.45 | -5.13 | 11.72 | -16.35 | -5.71 | 33.96 | -14.67 | 6.36 | 3.71 | -3.64 | -9.95 | 6.15 | 12.02 | 942.37 | 9.9 | 96.82 | 1220.0 | 0.32 | 33.33 | 113.33 | 11.73 | 0.0 | 0.0 | 1.01 | 0.0 | 17.44 | 1.26 | 0.0 | -21.25 | 2.71 | 16.31 | 27.23 | 4.97 | 8.28 | 8.28 | -1.57 | -406.45 | -24.6 | 1.14 | -43.56 | 31.03 | 0.46 | -0.45 | 77.36 |
| 23Q3 (16) | 49.7 | 298.56 | 324.42 | 5.15 | -8.85 | -11.51 | 2.42 | 633.33 | 633.33 | 0 | 0 | 0 | 9.45 | 7.51 | -10.09 | 0.51 | 18.6 | -16.39 | 14.01 | 13.35 | -3.31 | 39.80 | 16.76 | 11.77 | 3.85 | 4.9 | -13.87 | 5.49 | 880.36 | 800.0 | 5.03 | 141.83 | 506.02 | 0.24 | 26.32 | 166.67 | 11.73 | 0.0 | -2.09 | 1.01 | 0.0 | 17.44 | 1.26 | 0.0 | -21.25 | 2.33 | 28.02 | 14.22 | 4.59 | 12.5 | 2.0 | -0.31 | 81.55 | 67.37 | 2.02 | 1342.86 | 85.32 | 0.46 | 65.77 | 79.16 |
| 23Q2 (15) | 12.47 | -3.78 | 9.96 | 5.65 | 22.29 | 71.21 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 8.79 | 6.93 | -9.1 | 0.43 | -6.52 | -35.82 | 12.36 | 9.87 | -1.59 | 34.09 | 12.53 | 10.89 | 3.67 | -6.62 | -27.76 | 0.56 | -3.45 | -9.68 | 2.08 | -4.15 | 126.09 | 0.19 | 11.76 | 111.11 | 11.73 | 0.0 | -4.48 | 1.01 | 17.44 | 17.44 | 1.26 | -21.25 | -21.25 | 1.82 | -30.0 | -0.55 | 4.08 | -19.37 | -4.9 | -1.68 | -42.37 | -38.84 | 0.14 | -90.14 | -77.42 | 0.28 | 7.64 | 10.37 |
| 23Q1 (14) | 12.96 | 8.72 | 46.77 | 4.62 | -21.43 | 75.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 8.22 | -5.95 | -17.88 | 0.46 | 17.95 | -17.86 | 11.25 | -9.49 | -20.72 | 30.29 | -5.13 | -11.56 | 3.93 | -4.61 | -33.5 | 0.58 | -1.69 | -9.38 | 2.17 | 189.33 | 117.0 | 0.17 | 13.33 | 70.0 | 11.73 | 0.0 | -4.48 | 0.86 | 0.0 | 28.36 | 1.6 | 0.0 | 7.38 | 2.6 | 22.07 | 76.87 | 5.06 | 10.24 | 39.39 | -1.18 | 6.35 | -25.53 | 1.42 | 63.22 | 167.92 | 0.26 | -0.15 | 6.2 |
| 22Q4 (13) | 11.92 | 1.79 | 54.6 | 5.88 | 1.03 | 99.32 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 8.74 | -16.84 | -16.76 | 0.39 | -36.07 | -40.91 | 12.43 | -14.22 | -13.56 | 31.93 | -10.34 | -7.08 | 4.12 | -7.83 | -33.55 | 0.59 | -3.28 | -7.81 | 0.75 | -9.64 | 29.31 | 0.15 | 66.67 | 50.0 | 11.73 | -2.09 | -4.48 | 0.86 | 0.0 | 28.36 | 1.6 | 0.0 | 7.38 | 2.13 | 4.41 | -14.8 | 4.59 | 2.0 | -1.5 | -1.26 | -32.63 | 21.25 | 0.87 | -20.18 | -3.33 | 0.26 | 0.56 | 15.23 |
| 22Q3 (12) | 11.71 | 3.26 | 58.67 | 5.82 | 76.36 | 48.47 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 10.51 | 8.69 | -1.59 | 0.61 | -8.96 | -17.57 | 14.49 | 15.37 | 3.21 | 35.61 | 15.85 | 6.43 | 4.47 | -12.01 | -21.58 | 0.61 | -1.61 | -6.15 | 0.83 | -9.78 | 23.88 | 0.09 | 0.0 | -18.18 | 11.98 | -2.44 | -5.52 | 0.86 | 0.0 | 28.36 | 1.6 | 0.0 | 7.38 | 2.04 | 11.48 | -15.7 | 4.5 | 4.9 | -1.75 | -0.95 | 21.49 | 44.12 | 1.09 | 75.81 | 51.39 | 0.26 | 2.13 | 16.51 |
| 22Q2 (11) | 11.34 | 28.43 | 38.46 | 3.3 | 25.0 | 4.43 | 0.33 | 0.0 | 32.0 | 0 | 0 | 0 | 9.67 | -3.4 | -5.57 | 0.67 | 19.64 | 17.54 | 12.56 | -11.49 | -11.24 | 30.74 | -10.25 | -8.87 | 5.08 | -14.04 | -12.41 | 0.62 | -3.12 | -6.06 | 0.92 | -8.0 | 22.67 | 0.09 | -10.0 | -25.0 | 12.28 | 0.0 | -3.15 | 0.86 | 28.36 | 100.0 | 1.6 | 7.38 | -1.84 | 1.83 | 24.49 | 2.81 | 4.29 | 18.18 | 11.72 | -1.21 | -28.72 | 29.24 | 0.62 | 16.98 | 785.71 | 0.25 | 3.57 | 19.69 |
| 22Q1 (10) | 8.83 | 14.53 | 13.21 | 2.64 | -10.51 | 5.6 | 0.33 | 0.0 | 94.12 | 0 | 0 | 0 | 10.01 | -4.67 | -4.03 | 0.56 | -15.15 | 9.8 | 14.19 | -1.32 | -1.87 | 34.25 | -0.32 | 0.24 | 5.91 | -4.68 | -9.63 | 0.64 | 0.0 | -4.48 | 1.0 | 72.41 | 20.48 | 0.1 | 0.0 | -16.67 | 12.28 | 0.0 | -3.15 | 0.67 | 0.0 | 55.81 | 1.49 | 0.0 | -8.59 | 1.47 | -41.2 | 20.49 | 3.63 | -22.1 | 10.67 | -0.94 | 41.25 | 40.13 | 0.53 | -41.11 | 251.43 | 0.24 | 8.33 | 6.16 |
| 21Q4 (9) | 7.71 | 4.47 | 1.98 | 2.95 | -24.74 | 18.0 | 0.33 | 0.0 | 312.5 | 0 | 0 | 0 | 10.5 | -1.69 | -1.04 | 0.66 | -10.81 | 4.76 | 14.38 | 2.42 | -3.3 | 34.36 | 2.69 | -12.21 | 6.2 | 8.77 | 4.2 | 0.64 | -1.54 | -7.25 | 0.58 | -13.43 | -36.96 | 0.1 | -9.09 | 0.0 | 12.28 | -3.15 | -3.15 | 0.67 | 0.0 | 55.81 | 1.49 | 0.0 | -8.59 | 2.5 | 3.31 | 0.4 | 4.66 | 1.75 | 2.42 | -1.6 | 5.88 | -7.38 | 0.9 | 25.0 | -10.0 | 0.22 | 1.68 | 8.4 |
| 21Q3 (8) | 7.38 | -9.89 | -8.21 | 3.92 | 24.05 | 4.26 | 0.33 | 32.0 | 0 | 0 | 0 | 0 | 10.68 | 4.3 | 0.09 | 0.74 | 29.82 | 2.78 | 14.04 | -0.78 | -5.2 | 33.46 | -0.8 | -18.73 | 5.7 | -1.72 | 39.02 | 0.65 | -1.52 | -5.8 | 0.67 | -10.67 | -33.0 | 0.11 | -8.33 | 0.0 | 12.68 | 0.0 | 0.0 | 0.67 | 55.81 | 55.81 | 1.49 | -8.59 | -8.59 | 2.42 | 35.96 | 30.11 | 4.58 | 19.27 | 16.84 | -1.7 | 0.58 | 3.41 | 0.72 | 928.57 | 620.0 | 0.22 | 4.92 | 8.34 |
| 21Q2 (7) | 8.19 | 5.0 | 15.03 | 3.16 | 26.4 | -13.19 | 0.25 | 47.06 | 0 | 0 | 0 | 0 | 10.24 | -1.82 | -3.49 | 0.57 | 11.76 | -39.36 | 14.15 | -2.14 | 5.83 | 33.73 | -1.28 | 0 | 5.8 | -11.31 | 28.89 | 0.66 | -1.49 | -4.35 | 0.75 | -9.64 | -25.0 | 0.12 | 0.0 | -7.69 | 12.68 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 1.78 | 45.9 | 56.14 | 3.84 | 17.07 | 20.0 | -1.71 | -8.92 | 15.35 | 0.07 | 120.0 | 107.95 | 0.21 | -8.14 | 42.29 |
| 21Q1 (6) | 7.8 | 3.17 | 4.14 | 2.5 | 0.0 | -32.61 | 0.17 | 112.5 | 0 | 0 | 0 | 0 | 10.43 | -1.7 | 70.98 | 0.51 | -19.05 | 75.86 | 14.46 | -2.76 | 47.55 | 34.17 | -12.71 | 0 | 6.54 | 9.92 | 65.15 | 0.67 | -2.9 | -5.63 | 0.83 | -9.78 | -17.0 | 0.12 | 20.0 | -7.69 | 12.68 | 0.0 | -3.79 | 0.43 | 0.0 | 59.26 | 1.63 | 0.0 | 55.24 | 1.22 | -51.0 | -37.44 | 3.28 | -27.91 | 0.31 | -1.57 | -5.37 | 9.25 | -0.35 | -135.0 | -259.09 | 0.23 | 10.62 | 57.39 |
| 20Q4 (5) | 7.56 | -5.97 | 5.59 | 2.5 | -33.51 | -24.24 | 0.08 | 0 | 0 | 0 | 0 | 0 | 10.61 | -0.56 | 23.52 | 0.63 | -12.5 | 40.0 | 14.87 | 0.41 | 25.7 | 39.14 | -4.93 | 0 | 5.95 | 45.12 | 51.02 | 0.69 | 0.0 | -5.48 | 0.92 | -8.0 | -8.0 | 0.1 | -9.09 | 0.0 | 12.68 | 0.0 | -6.7 | 0.43 | 0.0 | 59.26 | 1.63 | 0.0 | 55.24 | 2.49 | 33.87 | 39.89 | 4.55 | 16.07 | 46.77 | -1.49 | 15.34 | 8.59 | 1.0 | 900.0 | 566.67 | 0.21 | 1.62 | 48.46 |
| 20Q3 (4) | 8.04 | 12.92 | 0.0 | 3.76 | 3.3 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.67 | 0.57 | 0.0 | 0.72 | -23.4 | 0.0 | 14.81 | 10.77 | 0.0 | 41.17 | 0 | 0.0 | 4.1 | -8.89 | 0.0 | 0.69 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 0.11 | -15.38 | 0.0 | 12.68 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 1.86 | 63.16 | 0.0 | 3.92 | 22.5 | 0.0 | -1.76 | 12.87 | 0.0 | 0.1 | 111.36 | 0.0 | 0.20 | 37.8 | 0.0 |
