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) | 23.0 | 263.35 | 126.77 | -19.68 | 10.16 | -1.36 | 0 | 0 | 154.26 | 79.62 | 20.68 | 72.48 | 2.82 | 168.57 | 1.83 | 49.52 | 249.53 | -13.66 | 27.82 | -8.58 | 39.46 | -20.97 | 0.13 | 0.0 | 40.77 | 5.1 | 9.37 | 14.69 | 0 | 0 | 30.52 | 98.18 | 39.89 | 59.37 | 0.33 | 10.0 | 30.85 | 96.5 | 0.03 | 22.47 |
| 2022 (9) | 6.33 | 52.9 | 157.83 | -8.53 | 10.3 | 3.0 | 0 | 0 | 85.88 | -14.79 | 11.99 | -23.34 | 1.05 | 61.54 | 1.22 | 89.58 | 289.02 | -6.24 | 30.43 | 14.31 | 49.93 | -13.15 | 0.13 | 8.33 | 38.79 | 0.0 | 8.17 | 23.6 | 1.45 | 16.0 | 15.4 | -8.44 | 25.03 | 1.42 | 0.3 | 0 | 15.7 | 2.15 | 0.02 | 30.37 |
| 2021 (8) | 4.14 | -26.86 | 172.55 | 15.25 | 10.0 | -22.42 | 0 | 0 | 100.79 | 379.27 | 15.64 | 889.87 | 0.65 | -22.62 | 0.64 | -83.85 | 308.27 | 19.36 | 26.62 | 8.3 | 57.49 | 33.14 | 0.12 | 0.0 | 38.79 | 2.0 | 6.61 | 2.48 | 1.25 | 160.42 | 16.82 | 488.11 | 24.68 | 152.09 | -1.45 | 0 | 15.37 | 854.66 | 0.02 | 47.8 |
| 2020 (7) | 5.66 | 42.57 | 149.72 | 88.66 | 12.89 | 77.79 | 0 | 0 | 21.03 | -68.27 | 1.58 | -82.86 | 0.84 | 64.71 | 3.99 | 419.02 | 258.26 | 41.25 | 24.58 | 34.46 | 43.18 | -4.0 | 0.12 | -14.29 | 38.03 | 47.92 | 6.45 | 16.85 | 0.48 | 108.7 | 2.86 | -71.91 | 9.79 | -38.54 | -1.25 | 0 | 1.61 | -83.4 | 0.01 | 196.08 |
| 2019 (6) | 3.97 | -26.75 | 79.36 | 30.78 | 7.25 | 43.85 | 0 | 0 | 66.27 | 354.53 | 9.22 | 1861.7 | 0.51 | -46.88 | 0.77 | -88.31 | 182.84 | 20.17 | 18.28 | 130.52 | 44.98 | 14.31 | 0.14 | 27.27 | 25.71 | 5.33 | 5.52 | 0.91 | 0.23 | -51.06 | 10.18 | 227.33 | 15.93 | 75.83 | -0.48 | 0 | 9.7 | 236.81 | 0.00 | -2.74 |
| 2018 (5) | 5.42 | -20.41 | 60.68 | 83.88 | 5.04 | 3500.0 | 0 | 0 | 14.58 | -74.04 | 0.47 | -95.86 | 0.96 | 68.42 | 6.58 | 548.85 | 152.15 | 32.66 | 7.93 | -29.64 | 39.35 | -0.46 | 0.11 | 10.0 | 24.41 | 4.41 | 5.47 | 26.33 | 0.47 | 571.43 | 3.11 | -79.21 | 9.06 | -53.2 | -0.23 | 0 | 2.88 | -80.12 | 0.00 | 0 |
| 2017 (4) | 6.81 | 8.27 | 33.0 | -11.31 | 0.14 | -95.1 | 0 | 0 | 56.17 | 128.71 | 11.36 | 207.86 | 0.57 | 11.76 | 1.01 | -51.13 | 114.69 | 8.05 | 11.27 | 16.67 | 39.53 | 4.0 | 0.1 | -9.09 | 23.38 | 14.89 | 4.33 | 9.34 | 0.07 | 0 | 14.96 | 74.36 | 19.36 | 54.39 | -0.47 | 0 | 14.49 | 70.27 | 0.00 | 0 |
| 2016 (3) | 6.29 | -49.23 | 37.21 | 13.55 | 2.86 | 0 | 0 | 0 | 24.56 | -46.99 | 3.69 | -48.39 | 0.51 | -28.17 | 2.08 | 35.5 | 106.15 | 20.37 | 9.66 | 0 | 38.01 | 53.7 | 0.11 | -8.33 | 20.35 | 2.73 | 3.96 | 21.85 | 0 | 0 | 8.58 | -27.04 | 12.54 | -16.51 | -0.07 | 0 | 8.51 | -27.64 | 0.00 | 0 |
| 2015 (2) | 12.39 | 772.54 | 32.77 | -8.57 | 0 | 0 | 0 | 0 | 46.33 | -3.72 | 7.15 | -53.05 | 0.71 | 195.83 | 1.53 | 207.26 | 88.19 | -14.1 | 0 | 0 | 24.73 | 51.72 | 0.12 | -7.69 | 19.81 | 16.94 | 3.25 | 87.86 | 0.01 | -50.0 | 11.76 | -22.83 | 15.02 | -11.6 | 0 | 0 | 11.76 | -22.78 | 0.00 | 0 |
| 2014 (1) | 1.42 | -2.07 | 35.84 | 8.02 | 0 | 0 | 0 | 0 | 48.12 | 401.25 | 15.23 | 3907.89 | 0.24 | -41.46 | 0.50 | -88.32 | 102.67 | 29.0 | 0 | 0 | 16.3 | 265.47 | 0.13 | 30.0 | 16.94 | 3.17 | 1.73 | 2.37 | 0.02 | -50.0 | 15.24 | 3286.67 | 16.99 | 679.36 | -0.01 | 0 | 15.23 | 3441.86 | 0.00 | 0 |
| 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) | 10.95 | -28.01 | 80.1 | 135.9 | 27.46 | -20.72 | 10.09 | -49.83 | -0.69 | 0 | 0 | 0 | 5.69 | -87.04 | -82.72 | 0.12 | -96.54 | -97.21 | 2.3 | 25.0 | -8.37 | 1.49 | 47.11 | -66.0 | 263.89 | 8.31 | -16.07 | 27.02 | -3.19 | -5.52 | 39.18 | -0.2 | -0.81 | 0.12 | 0.0 | -14.29 | 42.89 | 0.0 | 5.2 | 11.44 | 0.0 | 22.09 | 0 | 0 | 0 | 17.95 | 0.67 | 19.51 | 29.38 | 0.38 | 20.46 | 0.83 | -34.13 | -29.66 | 18.78 | -1.62 | 15.93 | 0.03 | 1.4 | 9.58 |
| 24Q2 (19) | 15.21 | -17.34 | 344.74 | 106.62 | -9.57 | -42.43 | 20.11 | 97.93 | 15369.23 | 0 | 0 | 0 | 43.92 | 769.7 | 1259.75 | 3.47 | 1827.78 | 528.4 | 1.84 | -15.21 | -30.04 | 1.02 | -34.25 | -84.98 | 243.65 | -6.75 | -24.68 | 27.91 | 1.27 | -2.72 | 39.26 | -0.41 | -20.75 | 0.12 | -7.69 | -14.29 | 42.89 | 5.2 | 5.2 | 11.44 | 22.09 | 22.09 | 0 | 0 | 0 | 17.83 | -41.92 | 66.32 | 29.27 | -26.95 | 45.69 | 1.26 | 22.33 | 137.74 | 19.09 | -39.84 | 69.69 | 0.03 | 9.31 | 1.98 |
| 24Q1 (18) | 18.4 | -20.0 | 248.48 | 117.9 | -7.0 | -28.2 | 10.16 | 0.0 | 2888.24 | 0 | 0 | 0 | 5.05 | -94.92 | -73.08 | 0.18 | -98.84 | -89.35 | 2.17 | -23.05 | 117.0 | 1.54 | -15.54 | -6.21 | 261.28 | 4.71 | -7.91 | 27.56 | -0.93 | -8.98 | 39.42 | -0.1 | -20.89 | 0.13 | 0.0 | 0.0 | 40.77 | 0.0 | 5.1 | 9.37 | 0.0 | 14.69 | 0 | 0 | -100.0 | 30.7 | 0.59 | 79.64 | 40.07 | 0.45 | 49.96 | 1.03 | 212.12 | 758.33 | 31.73 | 2.85 | 84.37 | 0.03 | 0.44 | -0.56 |
| 23Q4 (17) | 23.0 | 278.29 | 263.35 | 126.77 | -26.05 | -19.68 | 10.16 | 0.0 | -1.36 | 0 | 0 | 0 | 99.33 | 201.64 | 4374.32 | 15.5 | 260.47 | 1350.0 | 2.82 | 12.35 | 168.57 | 1.83 | -58.38 | 49.55 | 249.53 | -20.64 | -13.66 | 27.82 | -2.73 | -8.58 | 39.46 | -0.1 | -20.97 | 0.13 | -7.14 | 0.0 | 40.77 | 0.0 | 5.1 | 9.37 | 0.0 | 14.69 | 0 | 0 | -100.0 | 30.52 | 103.2 | 98.18 | 39.89 | 63.55 | 59.37 | 0.33 | -72.03 | 10.0 | 30.85 | 90.43 | 96.5 | 0.03 | -1.57 | 22.47 |
| 23Q3 (16) | 6.08 | 77.78 | -54.29 | 171.42 | -7.45 | 10.52 | 10.16 | 7715.38 | -49.85 | 0 | 0 | 0 | 32.93 | 919.5 | 124.17 | 4.3 | 630.86 | 5.39 | 2.51 | -4.56 | 53.99 | 4.39 | -35.03 | 243.17 | 314.41 | -2.81 | 11.74 | 28.6 | -0.31 | -27.32 | 39.5 | -20.27 | -20.12 | 0.14 | 0.0 | 7.69 | 40.77 | 0.0 | 5.1 | 9.37 | 0.0 | 14.69 | 0 | 0 | -100.0 | 15.02 | 40.11 | -9.74 | 24.39 | 21.4 | -7.12 | 1.18 | 122.64 | 15.69 | 16.2 | 44.0 | -8.27 | 0.03 | -5.64 | 26.34 |
| 23Q2 (15) | 3.42 | -35.23 | -46.56 | 185.21 | 12.79 | 32.32 | 0.13 | -61.76 | -99.36 | 0 | 0 | 0 | 3.23 | -82.78 | -87.12 | -0.81 | -147.93 | -130.22 | 2.63 | 163.0 | 182.8 | 6.76 | 310.66 | 940.89 | 323.49 | 14.01 | 18.42 | 28.69 | -5.25 | -24.95 | 49.54 | -0.58 | -7.0 | 0.14 | 7.69 | 7.69 | 40.77 | 5.1 | 5.1 | 9.37 | 14.69 | 14.69 | 0 | -100.0 | -100.0 | 10.72 | -37.27 | -14.65 | 20.09 | -24.81 | -9.42 | 0.53 | 341.67 | 243.24 | 11.25 | -34.63 | -7.71 | 0.03 | 6.59 | 25.65 |
| 23Q1 (14) | 5.28 | -16.59 | -59.2 | 164.21 | 4.04 | 9.82 | 0.34 | -96.7 | -98.3 | 0 | 0 | 0 | 18.76 | 745.05 | -57.28 | 1.69 | 236.29 | -73.84 | 1.0 | -4.76 | -41.86 | 1.65 | 34.67 | 38.34 | 283.73 | -1.83 | -2.25 | 30.28 | -0.49 | 13.03 | 49.83 | -0.2 | -5.01 | 0.13 | 0.0 | 8.33 | 38.79 | 0.0 | 0.0 | 8.17 | 0.0 | 23.6 | 1.45 | 0.0 | 16.0 | 17.09 | 10.97 | -26.59 | 26.72 | 6.75 | -14.19 | 0.12 | -60.0 | 112.63 | 17.21 | 9.62 | -22.93 | 0.03 | 23.7 | 78.11 |
| 22Q4 (13) | 6.33 | -52.41 | 52.9 | 157.83 | 1.75 | -8.53 | 10.3 | -49.16 | 3.0 | 0 | 0 | 0 | 2.22 | -84.89 | -94.92 | -1.24 | -130.39 | -114.47 | 1.05 | -35.58 | 61.54 | 1.22 | -4.5 | 89.54 | 289.02 | 2.72 | -6.24 | 30.43 | -22.67 | 14.31 | 49.93 | 0.97 | -13.15 | 0.13 | 0.0 | 8.33 | 38.79 | 0.0 | 0.0 | 8.17 | 0.0 | 23.6 | 1.45 | 0.0 | 16.0 | 15.4 | -7.45 | -8.44 | 25.03 | -4.68 | 1.42 | 0.3 | -70.59 | 120.69 | 15.7 | -11.1 | 2.15 | 0.02 | 1.54 | 30.37 |
| 22Q3 (12) | 13.3 | 107.81 | 80.46 | 155.11 | 10.82 | -16.32 | 20.26 | 0.35 | 0 | 0 | 0 | 0 | 14.69 | -41.4 | -51.88 | 4.08 | 52.24 | 12.71 | 1.63 | 75.27 | 10.88 | 1.28 | 97.07 | -49.76 | 281.37 | 3.0 | -9.92 | 39.35 | 2.93 | 47.27 | 49.45 | -7.17 | -24.97 | 0.13 | 0.0 | 18.18 | 38.79 | 0.0 | 0.0 | 8.17 | 0.0 | 23.6 | 1.45 | 0.0 | 16.0 | 16.64 | 32.48 | 101.45 | 26.26 | 18.39 | 63.0 | 1.02 | 375.68 | 175.56 | 17.66 | 44.87 | 155.57 | 0.02 | -6.15 | 12.48 |
| 22Q2 (11) | 6.4 | -50.54 | -6.57 | 139.97 | -6.39 | -22.51 | 20.19 | 0.95 | 100.3 | 0 | 0 | 0 | 25.07 | -42.91 | -5.11 | 2.68 | -58.51 | -30.21 | 0.93 | -45.93 | 72.22 | 0.65 | -45.42 | -63.41 | 273.17 | -5.88 | -9.65 | 38.23 | 42.7 | 37.32 | 53.27 | 1.54 | -3.79 | 0.13 | 8.33 | 18.18 | 38.79 | 0.0 | 2.0 | 8.17 | 23.6 | 26.67 | 1.45 | 16.0 | 202.08 | 12.56 | -46.05 | 98.73 | 22.18 | -28.77 | 67.4 | -0.37 | 61.05 | 72.39 | 12.19 | -45.41 | 144.78 | 0.03 | 51.1 | 11.47 |
| 22Q1 (10) | 12.94 | 212.56 | 76.53 | 149.52 | -13.35 | -11.32 | 20.0 | 100.0 | 54.56 | 0 | 0 | 0 | 43.91 | 0.55 | 27343.75 | 6.46 | -24.62 | 1756.41 | 1.72 | 164.62 | 319.51 | 1.19 | 84.51 | -81.68 | 290.25 | -5.85 | 1.59 | 26.79 | 0.64 | 5.64 | 52.46 | -8.75 | 18.26 | 0.12 | 0.0 | 0.0 | 38.79 | 0.0 | 2.0 | 6.61 | 0.0 | 2.48 | 1.25 | 0.0 | 160.42 | 23.28 | 38.41 | 842.51 | 31.14 | 26.18 | 230.92 | -0.95 | 34.48 | 11.21 | 22.33 | 45.28 | 1495.0 | 0.02 | -9.46 | -11.36 |
| 21Q4 (9) | 4.14 | -43.83 | -26.86 | 172.55 | -6.92 | 15.25 | 10.0 | 0 | -22.42 | 0 | 0 | 0 | 43.67 | 43.04 | 7301.69 | 8.57 | 136.74 | 85600.0 | 0.65 | -55.78 | -22.62 | 0.64 | -74.68 | -83.85 | 308.27 | -1.31 | 19.36 | 26.62 | -0.37 | 8.3 | 57.49 | -12.77 | 33.14 | 0.12 | 9.09 | 0.0 | 38.79 | 0.0 | 2.0 | 6.61 | 0.0 | 2.48 | 1.25 | 0.0 | 160.42 | 16.82 | 103.63 | 488.11 | 24.68 | 53.2 | 152.09 | -1.45 | -7.41 | -16.0 | 15.37 | 122.43 | 854.66 | 0.02 | -12.39 | 47.8 |
| 21Q3 (8) | 7.37 | 7.59 | 46.23 | 185.37 | 2.62 | 23.59 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 30.53 | 15.56 | 839.38 | 3.62 | -5.73 | 5071.43 | 1.47 | 172.22 | 297.3 | 2.55 | 43.52 | 90.87 | 312.37 | 3.32 | 30.41 | 26.72 | -4.02 | 12.84 | 65.91 | 19.04 | 55.23 | 0.11 | 0.0 | -8.33 | 38.79 | 2.0 | 9.18 | 6.61 | 2.48 | 2.48 | 1.25 | 160.42 | 160.42 | 8.26 | 30.7 | 190.85 | 16.11 | 21.58 | 64.72 | -1.35 | -0.75 | -55.17 | 6.91 | 38.76 | 250.76 | 0.02 | -6.99 | 48.44 |
| 21Q2 (7) | 6.85 | -6.55 | 153.7 | 180.63 | 7.14 | 80.25 | 10.08 | -22.1 | -1.27 | 0 | 0 | 0 | 26.42 | 16412.5 | 1043.72 | 3.84 | 1084.62 | 592.31 | 0.54 | 31.71 | 45.95 | 1.78 | -72.68 | 0 | 302.34 | 5.82 | 50.3 | 27.84 | 9.78 | 38.44 | 55.37 | 24.82 | 6.77 | 0.11 | -8.33 | -15.38 | 38.03 | 0.0 | 34.1 | 6.45 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 6.32 | 155.87 | 128.16 | 13.25 | 40.81 | 36.6 | -1.34 | -25.23 | -97.06 | 4.98 | 255.71 | 138.28 | 0.02 | 20.16 | 136.41 |
| 21Q1 (6) | 7.33 | 29.51 | 166.55 | 168.6 | 12.61 | 84.46 | 12.94 | 0.39 | 0 | 0 | 0 | 0 | 0.16 | -72.88 | -98.92 | -0.39 | -4000.0 | -117.11 | 0.41 | -51.19 | 13.89 | 6.50 | 62.67 | 0 | 285.71 | 10.63 | 50.49 | 25.36 | 3.17 | 32.77 | 44.36 | 2.73 | -1.33 | 0.12 | 0.0 | -7.69 | 38.03 | 0.0 | 47.52 | 6.45 | 0.0 | 16.85 | 0.48 | 0.0 | 108.7 | 2.47 | -13.64 | -80.16 | 9.41 | -3.88 | -48.3 | -1.07 | 14.4 | -132.61 | 1.4 | -13.04 | -88.32 | 0.02 | 50.96 | 453.35 |
| 20Q4 (5) | 5.66 | 12.3 | 42.57 | 149.72 | -0.18 | 88.66 | 12.89 | -0.69 | 0 | 0 | 0 | 0 | 0.59 | -81.85 | -91.9 | 0.01 | -85.71 | -99.09 | 0.84 | 127.03 | 64.71 | 3.99 | 199.25 | 0 | 258.26 | 7.82 | 41.25 | 24.58 | 3.8 | 34.46 | 43.18 | 1.7 | -4.0 | 0.12 | 0.0 | -14.29 | 38.03 | 7.04 | 47.92 | 6.45 | 0.0 | 16.85 | 0.48 | 0.0 | 108.7 | 2.86 | 0.7 | -71.91 | 9.79 | 0.1 | -38.54 | -1.25 | -43.68 | -160.42 | 1.61 | -18.27 | -83.4 | 0.01 | -12.01 | 196.08 |
| 20Q3 (4) | 5.04 | 86.67 | 0.0 | 149.99 | 49.68 | 0.0 | 12.98 | 27.13 | 0.0 | 0 | 0 | 0.0 | 3.25 | 40.69 | 0.0 | 0.07 | 108.97 | 0.0 | 0.37 | 0.0 | 0.0 | 1.33 | 0 | 0.0 | 239.53 | 19.07 | 0.0 | 23.68 | 17.75 | 0.0 | 42.46 | -18.13 | 0.0 | 0.12 | -7.69 | 0.0 | 35.53 | 25.28 | 0.0 | 6.45 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 2.84 | 2.53 | 0.0 | 9.78 | 0.82 | 0.0 | -0.87 | -27.94 | 0.0 | 1.97 | -5.74 | 0.0 | 0.01 | 48.12 | 0.0 |
