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) | 133.86 | 34.47 | 17.36 | -15.69 | 0.07 | -97.86 | 0 | 0 | 569.05 | 59.22 | 28.89 | 189.19 | 120.01 | 93.81 | 21.09 | 21.72 | 6.96 | 0.14 | 0.98 | -2.0 | 5.2 | -60.96 | 0.29 | -6.45 | 22.55 | 0.0 | 13.26 | 8.24 | 1.34 | -62.98 | 43.58 | 104.31 | 58.18 | 56.4 | -0.05 | 0 | 43.53 | 117.76 | 0.30 | -7.34 |
| 2022 (9) | 99.55 | 135.96 | 20.59 | 14.26 | 3.27 | 21.11 | 0 | 0 | 357.39 | 50.46 | 9.99 | 211.21 | 61.92 | 0.86 | 17.33 | -32.96 | 6.95 | 14.69 | 1.0 | -1.96 | 13.32 | -9.26 | 0.31 | 55.0 | 22.55 | 0.0 | 12.25 | 2.68 | 3.62 | -20.26 | 21.33 | 51.6 | 37.2 | 21.85 | -1.34 | 0 | 19.99 | 91.29 | 0.32 | 1.75 |
| 2021 (8) | 42.19 | 44.49 | 18.02 | 3.56 | 2.7 | -59.03 | 0 | 0 | 237.53 | 70.68 | 3.21 | -6.41 | 61.39 | 102.41 | 25.85 | 18.59 | 6.06 | -11.66 | 1.02 | 7.37 | 14.68 | -19.03 | 0.2 | 0.0 | 22.55 | 0.0 | 11.93 | 2.93 | 4.54 | 23.04 | 14.07 | -1.19 | 30.53 | 3.42 | -3.62 | 0 | 10.45 | 7.73 | 0.32 | -2.37 |
| 2020 (7) | 29.2 | -24.02 | 17.4 | -29.78 | 6.59 | 97.31 | 0 | 0 | 139.17 | -16.12 | 3.43 | -31.26 | 30.33 | -32.81 | 21.79 | -19.89 | 6.86 | -23.69 | 0.95 | -3.06 | 18.13 | 7.79 | 0.2 | 11.11 | 22.55 | 0.0 | 11.59 | 4.51 | 3.69 | 60.43 | 14.24 | -13.33 | 29.52 | -0.97 | -4.54 | 0 | 9.7 | -23.86 | 0.32 | -3.23 |
| 2019 (6) | 38.43 | -7.26 | 24.78 | 37.9 | 3.34 | -29.09 | 0 | 0 | 165.92 | -25.38 | 4.99 | -8.1 | 45.14 | 32.03 | 27.21 | 76.93 | 8.99 | 96.29 | 0.98 | -67.0 | 16.82 | -17.14 | 0.18 | -18.18 | 22.55 | 0.0 | 11.09 | 5.12 | 2.3 | 76.92 | 16.43 | 0.37 | 29.81 | 5.67 | -3.69 | 0 | 12.74 | -9.45 | 0.33 | -0.98 |
| 2018 (5) | 41.44 | 14.63 | 17.97 | -39.84 | 4.71 | 80.46 | 0 | 0 | 222.35 | 4.95 | 5.43 | -10.84 | 34.19 | -34.71 | 15.38 | -37.79 | 4.58 | 12.53 | 2.97 | -1.0 | 20.3 | -16.77 | 0.22 | 4.76 | 22.55 | 0.0 | 10.55 | 6.14 | 1.3 | 0 | 16.37 | 1.43 | 28.21 | 8.17 | -2.3 | 0 | 14.07 | -5.19 | 0.34 | 1.02 |
| 2017 (4) | 36.15 | -28.34 | 29.87 | 196.04 | 2.61 | -68.71 | 0 | 0 | 211.87 | -9.74 | 6.09 | -1.14 | 52.37 | 48.06 | 24.72 | 64.04 | 4.07 | -54.53 | 3.0 | -25.37 | 24.39 | 78.81 | 0.21 | 40.0 | 22.55 | 4.83 | 9.94 | 6.65 | 0 | 0 | 16.14 | 16.96 | 26.08 | 12.8 | -1.3 | 0 | 14.84 | -0.6 | 0.33 | 2.49 |
| 2016 (3) | 50.45 | 44.14 | 10.09 | -12.56 | 8.34 | 672.22 | 0 | 0 | 234.73 | 34.17 | 6.16 | 220.83 | 35.37 | -13.31 | 15.07 | -35.39 | 8.95 | -28.46 | 4.02 | -4.96 | 13.64 | -48.57 | 0.15 | -51.61 | 21.51 | 14.23 | 9.32 | 2.08 | 0 | 0 | 13.8 | 36.23 | 23.12 | 20.04 | 1.13 | -74.14 | 14.93 | 2.97 | 0.33 | 24.32 |
| 2015 (2) | 35.0 | 4.98 | 11.54 | -11.09 | 1.08 | -85.46 | 0 | 0 | 174.95 | 20.66 | 1.92 | -22.58 | 40.8 | -10.49 | 23.32 | -25.81 | 12.51 | 195.05 | 4.23 | 6.82 | 26.52 | 80.29 | 0.31 | -39.22 | 18.83 | 0.0 | 9.13 | 2.82 | 0 | 0 | 10.13 | 1.71 | 19.26 | 2.23 | 4.37 | -32.04 | 14.5 | -11.53 | 0.26 | 7.09 |
| 2014 (1) | 33.34 | -3.22 | 12.98 | -22.09 | 7.43 | 4.8 | 0 | 0 | 145.0 | 18.21 | 2.48 | -36.57 | 45.58 | 46.28 | 31.43 | 23.74 | 4.24 | 241.94 | 3.96 | 1.02 | 14.71 | 89.07 | 0.51 | -27.14 | 18.83 | 0.0 | 8.88 | 4.59 | 0 | 0 | 9.96 | -6.21 | 18.84 | -1.41 | 6.43 | 45.8 | 16.39 | 9.05 | 0.24 | 5.74 |
| 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) | 275.92 | 33.88 | 96.06 | 16.66 | 108.51 | -35.58 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 164.09 | -12.7 | 12.65 | 10.09 | -5.96 | 2.64 | 65.97 | -8.6 | -1.99 | 8.41 | -10.75 | -45.3 | 7.29 | -0.55 | 4.59 | 0.96 | -1.03 | -2.04 | 7.02 | -0.28 | -37.66 | 0.3 | 3.45 | 11.11 | 23.3 | 0.0 | 3.33 | 16.15 | 0.0 | 21.79 | 0.05 | 0.0 | -96.27 | 51.18 | 24.56 | 57.91 | 67.38 | 17.59 | 43.33 | 4.72 | 12.65 | 546.58 | 55.9 | 23.45 | 68.68 | 0.30 | 1.14 | -3.72 |
| 24Q2 (19) | 206.1 | 7.99 | 41.59 | 7.99 | -38.16 | -72.36 | 0.06 | -14.29 | -93.55 | 0 | 0 | 0 | 187.96 | -1.94 | 87.66 | 10.73 | 15.25 | 129.76 | 72.18 | -23.53 | 53.35 | 9.42 | -32.29 | -22.24 | 7.33 | 5.16 | -2.27 | 0.97 | 0.0 | -2.02 | 7.04 | -10.89 | -48.65 | 0.29 | 0.0 | 3.57 | 23.3 | 0.22 | 3.33 | 16.15 | 21.79 | 21.79 | 0.05 | -96.27 | -96.27 | 41.09 | -22.33 | 81.98 | 57.3 | -15.11 | 54.16 | 4.19 | 58.71 | 373.86 | 45.28 | -18.47 | 115.11 | 0.30 | 7.58 | -7.08 |
| 24Q1 (18) | 190.85 | 42.57 | 43.64 | 12.92 | -25.58 | -35.04 | 0.07 | 0.0 | -97.64 | 0 | 0 | 0 | 191.67 | -20.42 | 132.72 | 9.31 | -16.8 | 191.85 | 94.39 | -21.35 | 62.27 | 13.91 | -34.02 | -12.82 | 6.97 | 0.14 | -3.6 | 0.97 | -1.02 | -2.02 | 7.9 | 51.92 | -42.8 | 0.29 | 0.0 | -3.33 | 23.25 | 3.1 | 3.1 | 13.26 | 0.0 | 8.24 | 1.34 | 0.0 | -62.98 | 52.9 | 21.39 | 115.74 | 67.5 | 16.02 | 67.08 | 2.64 | 5380.0 | 337.84 | 55.54 | 27.59 | 137.25 | 0.28 | -7.36 | -12.81 |
| 23Q4 (17) | 133.86 | -4.88 | 34.47 | 17.36 | -32.87 | -15.69 | 0.07 | 0.0 | -97.86 | 0 | 0 | 0 | 240.86 | 65.36 | 119.58 | 11.19 | 13.84 | 258.65 | 120.01 | 78.29 | 93.81 | 21.09 | 37.2 | 21.73 | 6.96 | -0.14 | 0.14 | 0.98 | 0.0 | -2.0 | 5.2 | -53.82 | -60.96 | 0.29 | 7.41 | -6.45 | 22.55 | 0.0 | 0.0 | 13.26 | 0.0 | 8.24 | 1.34 | 0.0 | -62.98 | 43.58 | 34.46 | 104.31 | 58.18 | 23.76 | 56.4 | -0.05 | -106.85 | 96.27 | 43.53 | 31.35 | 117.76 | 0.30 | -4.47 | -7.34 |
| 23Q3 (16) | 140.73 | -3.32 | 26.61 | 25.86 | -10.55 | -5.45 | 0.07 | -92.47 | -97.87 | 0 | 0 | 0 | 145.66 | 45.43 | 51.23 | 9.83 | 110.49 | 269.55 | 67.31 | 43.0 | 106.28 | 15.37 | 26.89 | 56.76 | 6.97 | -7.07 | -11.99 | 0.98 | -1.01 | -2.97 | 11.26 | -17.87 | -9.05 | 0.27 | -3.57 | 3.85 | 22.55 | 0.0 | 0.0 | 13.26 | 0.0 | 8.24 | 1.34 | 0.0 | -70.48 | 32.41 | 43.53 | 88.32 | 47.01 | 26.47 | 38.22 | 0.73 | 147.71 | 172.28 | 33.14 | 57.43 | 104.57 | 0.31 | -2.39 | -4.27 |
| 23Q2 (15) | 145.56 | 9.55 | 217.54 | 28.91 | 45.35 | 20.96 | 0.93 | -68.58 | -65.43 | 0 | 0 | 0 | 100.16 | 21.61 | 31.62 | 4.67 | 46.39 | 166.86 | 47.07 | -19.08 | 25.72 | 12.11 | -24.09 | -6.88 | 7.5 | 3.73 | -3.72 | 0.99 | 0.0 | -1.98 | 13.71 | -0.72 | -15.68 | 0.28 | -6.67 | 7.69 | 22.55 | 0.0 | 0.0 | 13.26 | 8.24 | 8.24 | 1.34 | -62.98 | -70.48 | 22.58 | -7.91 | 55.08 | 37.17 | -8.0 | 18.56 | -1.53 | -37.84 | 3.16 | 21.05 | -10.08 | 62.17 | 0.32 | 0.93 | -2.08 |
| 23Q1 (14) | 132.87 | 33.47 | 233.17 | 19.89 | -3.4 | -17.98 | 2.96 | -9.48 | 9.63 | 0 | 0 | 0 | 82.36 | -24.92 | 9.39 | 3.19 | 2.24 | 29.67 | 58.17 | -6.06 | 72.05 | 15.96 | -7.88 | 27.89 | 7.23 | 4.03 | -0.55 | 0.99 | -1.0 | -2.94 | 13.81 | 3.68 | -4.03 | 0.3 | -3.23 | 15.38 | 22.55 | 0.0 | 0.0 | 12.25 | 0.0 | 2.68 | 3.62 | 0.0 | -20.26 | 24.52 | 14.96 | 48.34 | 40.4 | 8.6 | 22.42 | -1.11 | 17.16 | 51.1 | 23.41 | 17.11 | 64.17 | 0.32 | -1.55 | 1.26 |
| 22Q4 (13) | 99.55 | -10.44 | 135.96 | 20.59 | -24.72 | 14.26 | 3.27 | -0.61 | 21.11 | 0 | 0 | 0 | 109.69 | 13.88 | 28.99 | 3.12 | 17.29 | 81.4 | 61.92 | 89.76 | 0.86 | 17.33 | 76.68 | -32.97 | 6.95 | -12.25 | 14.69 | 1.0 | -0.99 | -1.96 | 13.32 | 7.59 | -9.26 | 0.31 | 19.23 | 55.0 | 22.55 | 0.0 | 0.0 | 12.25 | 0.0 | 2.68 | 3.62 | -20.26 | -20.26 | 21.33 | 23.94 | 51.6 | 37.2 | 9.38 | 21.85 | -1.34 | -32.67 | 62.98 | 19.99 | 23.4 | 91.29 | 0.32 | -1.3 | 1.75 |
| 22Q3 (12) | 111.15 | 142.47 | 257.74 | 27.35 | 14.44 | -2.98 | 3.29 | 22.3 | -11.08 | 0 | 0 | 0 | 96.32 | 26.57 | 87.54 | 2.66 | 52.0 | 618.92 | 32.63 | -12.85 | 12.36 | 9.81 | -24.62 | -33.2 | 7.92 | 1.67 | 27.95 | 1.01 | 0.0 | -0.98 | 12.38 | -23.86 | -9.04 | 0.26 | 0.0 | 36.84 | 22.55 | 0.0 | 0.0 | 12.25 | 0.0 | 2.68 | 4.54 | 0.0 | 0.0 | 17.21 | 18.2 | 40.03 | 34.01 | 8.48 | 18.3 | -1.01 | 36.08 | 79.0 | 16.2 | 24.81 | 116.58 | 0.33 | -0.16 | 1.29 |
| 22Q2 (11) | 45.84 | 14.94 | 104.01 | 23.9 | -1.44 | -20.01 | 2.69 | -0.37 | -27.3 | 0 | 0 | 0 | 76.1 | 1.08 | 28.46 | 1.75 | -28.86 | 130.26 | 37.44 | 10.74 | 55.48 | 13.01 | 4.25 | -3.68 | 7.79 | 7.15 | 3.45 | 1.01 | -0.98 | -1.94 | 16.26 | 13.0 | 16.64 | 0.26 | 0.0 | 44.44 | 22.55 | 0.0 | 0.0 | 12.25 | 2.68 | 5.69 | 4.54 | 0.0 | 23.04 | 14.56 | -11.92 | -5.21 | 31.35 | -5.0 | 2.32 | -1.58 | 30.4 | 66.81 | 12.98 | -8.98 | 22.45 | 0.33 | 4.38 | 3.04 |
| 22Q1 (10) | 39.88 | -5.48 | 32.23 | 24.25 | 34.57 | 9.19 | 2.7 | 0.0 | -64.94 | 0 | 0 | 0 | 75.29 | -11.47 | 79.73 | 2.46 | 43.02 | 583.33 | 33.81 | -44.93 | 31.56 | 12.48 | -51.72 | -25.9 | 7.27 | 19.97 | 17.26 | 1.02 | 0.0 | 5.15 | 14.39 | -1.98 | -10.06 | 0.26 | 30.0 | 36.84 | 22.55 | 0.0 | 0.0 | 11.93 | 0.0 | 2.93 | 4.54 | 0.0 | 23.04 | 16.53 | 17.48 | 13.22 | 33.0 | 8.09 | 10.44 | -2.27 | 37.29 | 46.59 | 14.26 | 36.46 | 37.78 | 0.31 | -1.07 | -2.6 |
| 21Q4 (9) | 42.19 | 35.79 | 44.49 | 18.02 | -36.08 | 3.56 | 2.7 | -27.03 | -59.03 | 0 | 0 | 0 | 85.04 | 65.58 | 87.64 | 1.72 | 364.86 | 145.71 | 61.39 | 111.4 | 102.41 | 25.85 | 76.05 | 18.58 | 6.06 | -2.1 | -11.66 | 1.02 | 0.0 | 7.37 | 14.68 | 7.86 | -19.03 | 0.2 | 5.26 | 0.0 | 22.55 | 0.0 | 0.0 | 11.93 | 0.0 | 2.93 | 4.54 | 0.0 | 23.04 | 14.07 | 14.48 | -1.19 | 30.53 | 6.19 | 3.42 | -3.62 | 24.74 | 20.26 | 10.45 | 39.71 | 7.73 | 0.32 | -1.75 | -2.37 |
| 21Q3 (8) | 31.07 | 38.27 | 3.43 | 28.19 | -5.66 | -10.62 | 3.7 | 0.0 | -19.39 | 0 | 0 | 0 | 51.36 | -13.3 | 61.36 | 0.37 | -51.32 | -66.06 | 29.04 | 20.6 | -15.31 | 14.68 | 8.69 | -37.27 | 6.19 | -17.8 | -39.43 | 1.02 | -0.97 | 7.37 | 13.61 | -2.37 | -26.47 | 0.19 | 5.56 | -5.0 | 22.55 | 0.0 | 0.0 | 11.93 | 2.93 | 2.93 | 4.54 | 23.04 | 23.04 | 12.29 | -19.99 | -9.43 | 28.75 | -6.17 | -0.31 | -4.81 | -1.05 | -5.25 | 7.48 | -29.43 | -16.89 | 0.32 | 1.57 | -1.64 |
| 21Q2 (7) | 22.47 | -25.5 | -35.91 | 29.88 | 34.53 | 14.57 | 3.7 | -51.95 | 153.42 | 0 | 0 | 0 | 59.24 | 41.42 | 76.47 | 0.76 | 111.11 | -62.56 | 24.08 | -6.3 | -38.35 | 13.51 | -19.79 | 0 | 7.53 | 21.45 | -17.25 | 1.03 | 6.19 | 7.29 | 13.94 | -12.88 | -17.37 | 0.18 | -5.26 | 12.5 | 22.55 | 0.0 | 0.0 | 11.59 | 0.0 | 0.0 | 3.69 | 0.0 | 0.0 | 15.36 | 5.21 | 20.09 | 30.64 | 2.54 | 9.16 | -4.76 | -12.0 | 7.39 | 10.6 | 2.42 | 38.56 | 0.32 | -1.33 | -4.02 |
| 21Q1 (6) | 30.16 | 3.29 | -12.45 | 22.21 | 27.64 | -19.24 | 7.7 | 16.84 | 199.61 | 0 | 0 | 0 | 41.89 | -7.57 | 47.29 | 0.36 | -48.57 | 192.31 | 25.7 | -15.27 | -36.23 | 16.84 | -22.73 | 0 | 6.2 | -9.62 | -28.98 | 0.97 | 2.11 | 1.04 | 16.0 | -11.75 | -6.21 | 0.19 | -5.0 | 11.76 | 22.55 | 0.0 | 0.0 | 11.59 | 0.0 | 4.51 | 3.69 | 0.0 | 60.43 | 14.6 | 2.53 | -8.98 | 29.88 | 1.22 | 1.56 | -4.25 | 6.39 | 12.01 | 10.35 | 6.7 | -7.67 | 0.32 | -0.85 | -4.2 |
| 20Q4 (5) | 29.2 | -2.8 | -24.02 | 17.4 | -44.83 | -22.6 | 6.59 | 43.57 | 97.31 | 0 | 0 | 0 | 45.32 | 42.38 | -13.95 | 0.7 | -35.78 | 18.64 | 30.33 | -11.55 | -32.81 | 21.80 | -6.88 | 0 | 6.86 | -32.88 | -23.69 | 0.95 | 0.0 | -3.06 | 18.13 | -2.05 | 7.79 | 0.2 | 0.0 | 11.11 | 22.55 | 0.0 | 0.0 | 11.59 | 0.0 | 4.51 | 3.69 | 0.0 | 60.43 | 14.24 | 4.94 | -13.33 | 29.52 | 2.36 | -0.97 | -4.54 | 0.66 | -23.04 | 9.7 | 7.78 | -23.86 | 0.32 | -1.02 | -3.23 |
| 20Q3 (4) | 30.04 | -14.32 | 0.0 | 31.54 | 20.94 | 0.0 | 4.59 | 214.38 | 0.0 | 0 | 0 | 0.0 | 31.83 | -5.18 | 0.0 | 1.09 | -46.31 | 0.0 | 34.29 | -12.21 | 0.0 | 23.40 | 0 | 0.0 | 10.22 | 12.31 | 0.0 | 0.95 | -1.04 | 0.0 | 18.51 | 9.72 | 0.0 | 0.2 | 25.0 | 0.0 | 22.55 | 0.0 | 0.0 | 11.59 | 0.0 | 0.0 | 3.69 | 0.0 | 0.0 | 13.57 | 6.1 | 0.0 | 28.84 | 2.74 | 0.0 | -4.57 | 11.09 | 0.0 | 9.0 | 17.65 | 0.0 | 0.33 | -0.89 | 0.0 |
