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) | 18.42 | -7.53 | 14.34 | 54.03 | 3.68 | 9.85 | 0 | 0 | 114.15 | -2.59 | 3.29 | -59.18 | 23.72 | 8.96 | 20.78 | 11.85 | 31.59 | -15.69 | 3.63 | -6.92 | 29.47 | -13.22 | 3.26 | -2.98 | 21.75 | 0.0 | 7.49 | 12.29 | 1.47 | -39.0 | 11.81 | -14.36 | 20.77 | -9.18 | -1.56 | 0 | 10.25 | -16.8 | 0.01 | -29.25 |
| 2022 (9) | 19.92 | 53.7 | 9.31 | -60.57 | 3.35 | -20.24 | 0 | 0 | 117.18 | 21.14 | 8.06 | 577.31 | 21.77 | -9.48 | 18.58 | -25.28 | 37.47 | 0.92 | 3.9 | -28.04 | 33.96 | 26.39 | 3.36 | 6.33 | 21.75 | 0.0 | 6.67 | 1.99 | 2.41 | 3.43 | 13.79 | 114.46 | 22.87 | 49.48 | -1.47 | 0 | 12.32 | 206.47 | 0.02 | 0 |
| 2021 (8) | 12.96 | -35.1 | 23.61 | 106.92 | 4.2 | 976.92 | 0 | 0 | 96.73 | 0.38 | 1.19 | -51.23 | 24.05 | 16.35 | 24.86 | 15.91 | 37.13 | 102.56 | 5.42 | 289.93 | 26.87 | 820.21 | 3.16 | -21.98 | 21.75 | 0.0 | 6.54 | 3.81 | 2.33 | 28.73 | 6.43 | 8.07 | 15.3 | 8.82 | -2.41 | 0 | 4.02 | 11.05 | 0.00 | 0 |
| 2020 (7) | 19.97 | 6.62 | 11.41 | 57.6 | 0.39 | 0 | 0 | 0 | 96.36 | -8.2 | 2.44 | -44.92 | 20.67 | 2.33 | 21.45 | 11.47 | 18.33 | -8.35 | 1.39 | 208.89 | 2.92 | 548.89 | 4.05 | -37.5 | 21.75 | 0.0 | 6.3 | 7.51 | 1.81 | 34.07 | 5.95 | 33.71 | 14.06 | 20.58 | -2.33 | 0 | 3.62 | 37.12 | 0.00 | 0 |
| 2019 (6) | 18.73 | 31.99 | 7.24 | 17.15 | 0 | 0 | 0 | 0 | 104.97 | 0.19 | 4.43 | 81.56 | 20.2 | -0.44 | 19.24 | -0.63 | 20.0 | -22.96 | 0.45 | 9.76 | 0.45 | -77.5 | 6.48 | -23.22 | 21.75 | 0.0 | 5.86 | 4.46 | 1.35 | -12.34 | 4.45 | 78.71 | 11.66 | 20.83 | -1.81 | 0 | 2.64 | 133.63 | 0.00 | 7.21 |
| 2018 (5) | 14.19 | 1.14 | 6.18 | 17.49 | 0.02 | 0 | 0 | 0 | 104.77 | -1.79 | 2.44 | -37.28 | 20.29 | 13.1 | 19.37 | 15.16 | 25.96 | 14.11 | 0.41 | -22.64 | 2.0 | 0 | 8.44 | -7.46 | 21.75 | 0.0 | 5.61 | 7.27 | 1.54 | 105.33 | 2.49 | -41.69 | 9.65 | -5.76 | -1.36 | 0 | 1.13 | -57.84 | 0.00 | 1.27 |
| 2017 (4) | 14.03 | -8.12 | 5.26 | 3.75 | 0 | 0 | 0 | 0 | 106.68 | 11.47 | 3.89 | -9.74 | 17.94 | -8.75 | 16.82 | -18.14 | 22.75 | 31.66 | 0.53 | -18.46 | 0 | 0 | 9.12 | -6.37 | 21.75 | -0.05 | 5.23 | 9.19 | 0.75 | 0 | 4.27 | -22.92 | 10.24 | -0.97 | -1.59 | 0 | 2.68 | -39.91 | 0.00 | 12.55 |
| 2016 (3) | 15.27 | -2.86 | 5.07 | -66.95 | 0.33 | 0 | 0 | 0 | 95.7 | 5.54 | 4.31 | -29.0 | 19.66 | 28.75 | 20.54 | 22.0 | 17.28 | -0.75 | 0.65 | 0 | 1.68 | 0 | 9.74 | 86.95 | 21.76 | 7.83 | 4.79 | 14.32 | 0 | 0 | 5.54 | -21.31 | 10.34 | -7.84 | -1.08 | 0 | 4.46 | -40.37 | 0.00 | -16.62 |
| 2015 (2) | 15.72 | 32.88 | 15.34 | 136.0 | 0 | 0 | 0 | 0 | 90.68 | 12.69 | 6.07 | 3.23 | 15.27 | -5.1 | 16.84 | -15.78 | 17.41 | 10.68 | 0 | 0 | 0 | 0 | 5.21 | -5.96 | 20.18 | 10.03 | 4.19 | 16.39 | 0 | 0 | 7.04 | 3.99 | 11.22 | 8.2 | 0.44 | -63.33 | 7.48 | -6.15 | 0.00 | 19.06 |
| 2014 (1) | 11.83 | 0.42 | 6.5 | 82.07 | 0 | 0 | 0 | 0 | 80.47 | 24.18 | 5.88 | 41.69 | 16.09 | 28.21 | 20.00 | 3.24 | 15.73 | 37.02 | 0 | 0 | 0 | 0 | 5.54 | 28.84 | 18.34 | 7.31 | 3.6 | 13.21 | 0 | 0 | 6.77 | 35.67 | 10.37 | 26.62 | 1.2 | 96.72 | 7.97 | 42.32 | 0.00 | 3.25 |
| 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) | 17.63 | -11.0 | 0.46 | 14.48 | 1.05 | 1.83 | 5.5 | 12.47 | 45.12 | 0 | 0 | 0 | 24.33 | -3.53 | -8.94 | 0.4 | 144.44 | -62.62 | 18.83 | 1.95 | -6.55 | 18.96 | 4.4 | 10.82 | 27.77 | -2.11 | -27.34 | 3.11 | -10.37 | -13.61 | 24.81 | -5.88 | -18.12 | 3.42 | -4.47 | -1.44 | 21.75 | 0.0 | 0.0 | 7.82 | 0.0 | 4.41 | 1.56 | 0.0 | 6.12 | 7.93 | 5.17 | -28.04 | 17.32 | 2.36 | -13.31 | -0.73 | -62.22 | 8.75 | 7.2 | 1.55 | -29.55 | 0.01 | -18.43 | -43.92 |
| 24Q2 (19) | 19.81 | 10.24 | -0.05 | 14.33 | 4.14 | 59.4 | 4.89 | 13.99 | 29.02 | 0 | 0 | 0 | 25.22 | 22.78 | -14.22 | -0.9 | -16.88 | -236.36 | 18.47 | -4.05 | -5.52 | 18.16 | -0.11 | 13.01 | 28.37 | -9.51 | -27.66 | 3.47 | -2.8 | -2.53 | 26.36 | -5.55 | -15.65 | 3.58 | -0.83 | 3.47 | 21.75 | 0.0 | 0.0 | 7.82 | 4.41 | 4.41 | 1.56 | 6.12 | 6.12 | 7.54 | -14.9 | -24.22 | 16.92 | -5.05 | -10.52 | -0.45 | 32.84 | 73.84 | 7.09 | -13.43 | -13.85 | 0.01 | -17.68 | -43.42 |
| 24Q1 (18) | 17.97 | -2.44 | -19.63 | 13.76 | -4.04 | 18.11 | 4.29 | 16.58 | 19.5 | 0 | 0 | 0 | 20.54 | -29.75 | -28.66 | -0.77 | -204.05 | -193.9 | 19.25 | -18.84 | -2.63 | 18.18 | -12.52 | 10.48 | 31.35 | -0.76 | -25.69 | 3.57 | -1.65 | -2.46 | 27.91 | -5.29 | -13.32 | 3.61 | 10.74 | 5.56 | 21.75 | 0.0 | 0.0 | 7.49 | 0.0 | 12.29 | 1.47 | 0.0 | -39.0 | 8.86 | -24.98 | -3.38 | 17.82 | -14.2 | -2.36 | -0.67 | 57.05 | 56.49 | 8.19 | -20.1 | 7.34 | 0.01 | -13.82 | -39.64 |
| 23Q4 (17) | 18.42 | 4.96 | -7.53 | 14.34 | 0.84 | 54.03 | 3.68 | -2.9 | 9.85 | 0 | 0 | 0 | 29.24 | 9.43 | -11.07 | 0.74 | -30.84 | -12.94 | 23.72 | 17.72 | 8.96 | 20.78 | 21.47 | 11.85 | 31.59 | -17.35 | -15.69 | 3.63 | 0.83 | -6.92 | 29.47 | -2.74 | -13.22 | 3.26 | -6.05 | -2.98 | 21.75 | 0.0 | 0.0 | 7.49 | 0.0 | 12.29 | 1.47 | 0.0 | -39.0 | 11.81 | 7.17 | -14.36 | 20.77 | 3.95 | -9.18 | -1.56 | -95.0 | -6.12 | 10.25 | 0.29 | -16.8 | 0.01 | -3.08 | -29.25 |
| 23Q3 (16) | 17.55 | -11.45 | 7.41 | 14.22 | 58.18 | 8.88 | 3.79 | 0.0 | -34.09 | 0 | 0 | 0 | 26.72 | -9.12 | -12.71 | 1.07 | 62.12 | -53.88 | 20.15 | 3.07 | -12.12 | 17.11 | 6.47 | -14.55 | 38.22 | -2.55 | -13.78 | 3.6 | 1.12 | -9.09 | 30.3 | -3.04 | -10.51 | 3.47 | 0.29 | -1.98 | 21.75 | 0.0 | 0.0 | 7.49 | 0.0 | 12.29 | 1.47 | 0.0 | -39.0 | 11.02 | 10.75 | -13.77 | 19.98 | 5.66 | -8.56 | -0.8 | 53.49 | 11.11 | 10.22 | 24.18 | -13.97 | 0.01 | -17.71 | 0 |
| 23Q2 (15) | 19.82 | -11.36 | 52.93 | 8.99 | -22.83 | -34.86 | 3.79 | 5.57 | -21.21 | 0 | 0 | 0 | 29.4 | 2.12 | 5.45 | 0.66 | -19.51 | -84.93 | 19.55 | -1.11 | -16.77 | 16.07 | -2.35 | -26.92 | 39.22 | -7.04 | -9.0 | 3.56 | -2.73 | -17.02 | 31.25 | -2.95 | -10.23 | 3.46 | 1.17 | 1.17 | 21.75 | 0.0 | 0.0 | 7.49 | 12.29 | 12.29 | 1.47 | -39.0 | -39.0 | 9.95 | 8.51 | -4.88 | 18.91 | 3.62 | -3.22 | -1.72 | -11.69 | -11.69 | 8.23 | 7.86 | -7.74 | 0.01 | -12.17 | 0 |
| 23Q1 (14) | 22.36 | 12.25 | 108.97 | 11.65 | 25.13 | -35.95 | 3.59 | 7.16 | -30.69 | 0 | 0 | 0 | 28.79 | -12.44 | 11.55 | 0.82 | -3.53 | 60.78 | 19.77 | -9.19 | -10.42 | 16.45 | -11.44 | -24.29 | 42.19 | 12.6 | 1.32 | 3.66 | -6.15 | -42.36 | 32.2 | -5.18 | 0.88 | 3.42 | 1.79 | 5.88 | 21.75 | 0.0 | 0.0 | 6.67 | 0.0 | 1.99 | 2.41 | 0.0 | 3.43 | 9.17 | -33.5 | 32.13 | 18.25 | -20.2 | 15.43 | -1.54 | -4.76 | 14.44 | 7.63 | -38.07 | 48.44 | 0.02 | 1.01 | 0 |
| 22Q4 (13) | 19.92 | 21.91 | 53.7 | 9.31 | -28.71 | -60.57 | 3.35 | -41.74 | -20.24 | 0 | 0 | 0 | 32.88 | 7.42 | 8.73 | 0.85 | -63.36 | -15.84 | 21.77 | -5.06 | -9.48 | 18.58 | -7.2 | -25.29 | 37.47 | -15.47 | 0.92 | 3.9 | -1.52 | -28.04 | 33.96 | 0.3 | 26.39 | 3.36 | -5.08 | 6.33 | 21.75 | 0.0 | 0.0 | 6.67 | 0.0 | 1.99 | 2.41 | 0.0 | 3.43 | 13.79 | 7.9 | 114.46 | 22.87 | 4.67 | 49.48 | -1.47 | -63.33 | 39.0 | 12.32 | 3.7 | 206.47 | 0.02 | 0 | 0 |
| 22Q3 (12) | 16.34 | 26.08 | 49.36 | 13.06 | -5.36 | -36.66 | 5.75 | 19.54 | 61.52 | 0 | 0 | 0 | 30.61 | 9.79 | 33.55 | 2.32 | -47.03 | 554.9 | 22.93 | -2.38 | 19.06 | 20.02 | -8.94 | -2.64 | 44.33 | 2.85 | 17.77 | 3.96 | -7.69 | -29.03 | 33.86 | -2.73 | 58.67 | 3.54 | 3.51 | -0.56 | 21.75 | 0.0 | 0.0 | 6.67 | 0.0 | 1.99 | 2.41 | 0.0 | 3.43 | 12.78 | 22.18 | 137.99 | 21.85 | 11.82 | 53.44 | -0.9 | 41.56 | 64.14 | 11.88 | 33.18 | 315.38 | 0.00 | 0 | 0 |
| 22Q2 (11) | 12.96 | 21.12 | 27.68 | 13.8 | -24.13 | 32.31 | 4.81 | -7.14 | 46.65 | 0 | 0 | 0 | 27.88 | 8.02 | 23.42 | 4.38 | 758.82 | 553.73 | 23.49 | 6.43 | 24.35 | 21.98 | 1.16 | 8.92 | 43.1 | 3.51 | 47.81 | 4.29 | -32.44 | 12.3 | 34.81 | 9.05 | 61.01 | 3.42 | 5.88 | -13.85 | 21.75 | 0.0 | 0.0 | 6.67 | 1.99 | 5.87 | 2.41 | 3.43 | 33.15 | 10.46 | 50.72 | 57.53 | 19.54 | 23.59 | 32.47 | -1.54 | 14.44 | 40.77 | 8.92 | 73.54 | 120.79 | 0.00 | 0 | 0 |
| 22Q1 (10) | 10.7 | -17.44 | -32.19 | 18.19 | -22.96 | 62.85 | 5.18 | 23.33 | 108.87 | 0 | 0 | 0 | 25.81 | -14.65 | 23.08 | 0.51 | -49.5 | 2450.0 | 22.07 | -8.23 | 31.06 | 21.73 | -12.61 | 19.4 | 41.64 | 12.15 | 99.04 | 6.35 | 17.16 | 370.37 | 31.92 | 18.79 | 38.84 | 3.23 | 2.22 | -14.32 | 21.75 | 0.0 | 0.0 | 6.54 | 0.0 | 3.81 | 2.33 | 0.0 | 28.73 | 6.94 | 7.93 | 16.05 | 15.81 | 3.33 | 12.21 | -1.8 | 25.31 | 22.08 | 5.14 | 27.86 | 40.05 | 0.00 | 0 | 0 |
| 21Q4 (9) | 12.96 | 18.46 | -35.1 | 23.61 | 14.5 | 106.92 | 4.2 | 17.98 | 976.92 | 0 | 0 | 0 | 30.24 | 31.94 | 11.22 | 1.01 | 298.04 | 38.36 | 24.05 | 24.87 | 16.35 | 24.87 | 20.93 | 15.92 | 37.13 | -1.35 | 102.56 | 5.42 | -2.87 | 289.93 | 26.87 | 25.91 | 820.21 | 3.16 | -11.24 | -21.98 | 21.75 | 0.0 | 0.0 | 6.54 | 0.0 | 3.81 | 2.33 | 0.0 | 28.73 | 6.43 | 19.74 | 8.07 | 15.3 | 7.44 | 8.82 | -2.41 | 3.98 | -3.43 | 4.02 | 40.56 | 11.05 | 0.00 | 0 | 0 |
| 21Q3 (8) | 10.94 | 7.78 | -32.09 | 20.62 | 97.7 | 83.29 | 3.56 | 8.54 | 1048.39 | 0 | 0 | 0 | 22.92 | 1.46 | 0.35 | -0.51 | -176.12 | -191.07 | 19.26 | 1.96 | 16.87 | 20.56 | 1.87 | 22.18 | 37.64 | 29.08 | 68.64 | 5.58 | 46.07 | 304.35 | 21.34 | -1.3 | 2534.57 | 3.56 | -10.33 | -32.83 | 21.75 | 0.0 | 0.0 | 6.54 | 3.81 | 3.81 | 2.33 | 28.73 | 28.73 | 5.37 | -19.13 | 2.09 | 14.24 | -3.46 | 6.51 | -2.51 | 3.46 | -16.2 | 2.86 | -29.21 | -7.74 | 0.00 | 0 | 0 |
| 21Q2 (7) | 10.15 | -35.68 | -55.4 | 10.43 | -6.62 | 21.0 | 3.28 | 32.26 | 1326.09 | 0 | 0 | 0 | 22.59 | 7.73 | 4.92 | 0.67 | 3250.0 | 139.29 | 18.89 | 12.17 | 13.32 | 20.18 | 10.9 | 0 | 29.16 | 39.39 | 33.15 | 3.82 | 182.96 | 855.0 | 21.62 | -5.96 | 2275.82 | 3.97 | 5.31 | -29.48 | 21.75 | 0.0 | 0.0 | 6.3 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 6.64 | 11.04 | 41.28 | 14.75 | 4.68 | 15.14 | -2.6 | -12.55 | -22.07 | 4.04 | 10.08 | 57.2 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 15.78 | -20.98 | -38.09 | 11.17 | -2.1 | 80.74 | 2.48 | 535.9 | 0 | 0 | 0 | 0 | 20.97 | -22.88 | -15.44 | 0.02 | -97.26 | -97.7 | 16.84 | -18.53 | 12.87 | 18.20 | -15.16 | 0 | 20.92 | 14.13 | 1.75 | 1.35 | -2.88 | 229.27 | 22.99 | 687.33 | 5008.89 | 3.77 | -6.91 | -37.38 | 21.75 | 0.0 | 0.0 | 6.3 | 0.0 | 7.51 | 1.81 | 0.0 | 34.07 | 5.98 | 0.5 | 12.2 | 14.09 | 0.21 | 12.36 | -2.31 | 0.86 | -26.92 | 3.67 | 1.38 | 4.56 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 19.97 | 23.96 | 6.62 | 11.41 | 1.42 | 57.6 | 0.39 | 25.81 | 0 | 0 | 0 | 0 | 27.19 | 19.05 | -5.46 | 0.73 | 30.36 | -40.65 | 20.67 | 25.42 | 2.33 | 21.45 | 27.47 | 0 | 18.33 | -17.88 | -8.35 | 1.39 | 0.72 | 208.89 | 2.92 | 260.49 | 548.89 | 4.05 | -23.58 | -37.5 | 21.75 | 0.0 | 0.0 | 6.3 | 0.0 | 7.51 | 1.81 | 0.0 | 34.07 | 5.95 | 13.12 | 33.71 | 14.06 | 5.16 | 20.58 | -2.33 | -7.87 | -28.73 | 3.62 | 16.77 | 37.12 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 16.11 | -29.22 | 0.0 | 11.25 | 30.51 | 0.0 | 0.31 | 34.78 | 0.0 | 0 | 0 | 0.0 | 22.84 | 6.08 | 0.0 | 0.56 | 100.0 | 0.0 | 16.48 | -1.14 | 0.0 | 16.83 | 0 | 0.0 | 22.32 | 1.92 | 0.0 | 1.38 | 245.0 | 0.0 | 0.81 | -10.99 | 0.0 | 5.3 | -5.86 | 0.0 | 21.75 | 0.0 | 0.0 | 6.3 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 5.26 | 11.91 | 0.0 | 13.37 | 4.37 | 0.0 | -2.16 | -1.41 | 0.0 | 3.1 | 20.62 | 0.0 | 0.00 | -100.0 | 0.0 |
