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) | 7.18 | 0.14 | 7.25 | -33.49 | 0.45 | 7.14 | 0 | 0 | 65.18 | -27.8 | 2.24 | -51.93 | 12.89 | -20.43 | 19.78 | 10.21 | 13.63 | -17.89 | 4.35 | -3.12 | 8.48 | 0.71 | 1.59 | -1.85 | 16.18 | 0.06 | 1.41 | 53.26 | 1.19 | -29.59 | 4.3 | -12.6 | 6.89 | -8.5 | -0.45 | 0 | 3.85 | -18.09 | 0.14 | -2.22 |
| 2022 (9) | 7.17 | 41.98 | 10.9 | -53.85 | 0.42 | 82.61 | 0 | 0 | 90.28 | 19.77 | 4.66 | 107.11 | 16.2 | -13.78 | 17.94 | -28.01 | 16.6 | -7.93 | 4.49 | -9.66 | 8.42 | 867.82 | 1.62 | -5.26 | 16.17 | 1.63 | 0.92 | 31.43 | 1.69 | -2.31 | 4.92 | 108.47 | 7.53 | 57.53 | -0.22 | 0 | 4.7 | 191.93 | 0.14 | -3.54 |
| 2021 (8) | 5.05 | 16.36 | 23.62 | 54.48 | 0.23 | 64.29 | 0 | 0 | 75.38 | 57.37 | 2.25 | 63.04 | 18.79 | 51.17 | 24.93 | -3.94 | 18.03 | 48.15 | 4.97 | 10.94 | 0.87 | -63.14 | 1.71 | -6.56 | 15.91 | 13.32 | 0.7 | 25.0 | 1.73 | 35.16 | 2.36 | 11.85 | 4.78 | 21.01 | -0.75 | 0 | 1.61 | 21.97 | 0.15 | -17.31 |
| 2020 (7) | 4.34 | 45.64 | 15.29 | 16.9 | 0.14 | -41.67 | 0 | 0 | 47.9 | -2.46 | 1.38 | -6.12 | 12.43 | 13.93 | 25.95 | 16.81 | 12.17 | 20.61 | 4.48 | 7.69 | 2.36 | 686.67 | 1.83 | -5.18 | 14.04 | 0.0 | 0.56 | 33.33 | 1.28 | -5.19 | 2.11 | 11.64 | 3.95 | 7.92 | -0.79 | 0 | 1.32 | -14.84 | 0.18 | -0.32 |
| 2019 (6) | 2.98 | -39.18 | 13.08 | 9.92 | 0.24 | -22.58 | 0 | 0 | 49.11 | -2.15 | 1.47 | -22.63 | 10.91 | -1.27 | 22.22 | 0.9 | 10.09 | 4.89 | 4.16 | 5.85 | 0.3 | -45.45 | 1.93 | -4.46 | 14.04 | 0.0 | 0.42 | 90.91 | 1.35 | 0.0 | 1.89 | -5.97 | 3.66 | 2.23 | -0.34 | 0 | 1.55 | -6.63 | 0.18 | 7.4 |
| 2018 (5) | 4.9 | 42.03 | 11.9 | -18.99 | 0.31 | 138.46 | 0 | 0 | 50.19 | 15.51 | 1.9 | 55.74 | 11.05 | -3.75 | 22.02 | -16.67 | 9.62 | 20.25 | 3.93 | -8.39 | 0.55 | 66.67 | 2.02 | 2425.0 | 14.04 | 0.0 | 0.22 | 120.0 | 1.35 | 21.62 | 2.01 | 70.34 | 3.58 | 50.42 | -0.35 | 0 | 1.66 | 115.58 | 0.17 | 8.06 |
| 2017 (4) | 3.45 | -9.69 | 14.69 | 47.94 | 0.13 | -93.16 | 0 | 0 | 43.45 | 10.11 | 1.22 | 1.67 | 11.48 | 13.89 | 26.42 | 3.43 | 8.0 | 11.89 | 4.29 | 0.23 | 0.33 | 32.0 | 0.08 | 0.0 | 14.04 | 13.68 | 0.1 | 0 | 1.11 | 30.59 | 1.18 | 20.41 | 2.38 | 29.35 | -0.41 | 0 | 0.77 | -4.94 | 0.15 | -1.94 |
| 2016 (3) | 3.82 | 131.52 | 9.93 | 4.09 | 1.9 | 726.09 | 0 | 0 | 39.46 | -1.18 | 1.2 | 0 | 10.08 | -1.75 | 25.54 | -0.58 | 7.15 | 14.4 | 4.28 | 3.38 | 0.25 | -87.56 | 0.08 | 60.0 | 12.35 | 0.16 | 0 | 0 | 0.85 | 0.0 | 0.98 | 0 | 1.84 | 291.49 | -0.17 | 0 | 0.81 | 0 | 0.16 | -6.0 |
| 2015 (2) | 1.65 | -30.38 | 9.54 | -32.82 | 0.23 | -45.24 | 0 | 0 | 39.93 | -5.6 | -0.31 | 0 | 10.26 | -9.6 | 25.69 | -4.24 | 6.25 | -10.97 | 4.14 | -2.36 | 2.01 | -11.06 | 0.05 | -16.67 | 12.33 | 0.0 | 0 | 0 | 0.85 | 0.0 | -0.38 | 0 | 0.47 | -28.79 | 0.07 | -61.11 | -0.31 | 0 | 0.17 | -18.52 |
| 2014 (1) | 2.37 | -2.47 | 14.2 | 50.11 | 0.42 | -57.14 | 0 | 0 | 42.3 | -4.45 | -0.21 | 0 | 11.35 | 5.0 | 26.83 | 9.89 | 7.02 | 19.59 | 4.24 | -3.2 | 2.26 | -22.07 | 0.06 | -25.0 | 12.33 | -1.6 | 0 | 0 | 0.85 | -2.3 | -0.19 | 0 | 0.66 | 0 | 0.18 | 0 | -0.01 | 0 | 0.20 | 1.03 |
| 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) | 4.54 | -30.37 | -27.71 | 12.38 | 3.95 | 11.43 | 0.36 | -7.69 | -26.53 | 0 | 0 | 0 | 22.02 | 1.9 | 32.97 | 0.97 | -3.96 | 90.2 | 20.87 | 9.15 | 40.44 | 27.56 | 1.28 | 23.99 | 16.27 | -9.51 | -4.01 | 5.54 | -0.18 | 23.66 | 8.15 | -3.55 | -4.45 | 1.56 | 0.65 | -2.5 | 16.37 | 0.61 | 1.17 | 1.65 | 0.0 | 17.02 | 1.43 | 0.0 | 20.17 | 4.72 | 25.87 | 31.84 | 7.8 | 14.2 | 26.21 | 1.12 | 49.33 | 2900.0 | 5.84 | 29.78 | 64.97 | 0.14 | -1.32 | 1.73 |
| 24Q2 (19) | 6.52 | 29.37 | 15.4 | 11.91 | 69.9 | -4.18 | 0.39 | -2.5 | -4.88 | 0 | 0 | 0 | 21.61 | 26.74 | 24.7 | 1.01 | 29.49 | 83.64 | 19.12 | 27.21 | 17.88 | 27.21 | 19.46 | 22.91 | 17.98 | 19.95 | -2.44 | 5.55 | 2.4 | 22.79 | 8.45 | 1.08 | 2.3 | 1.55 | -0.64 | -2.52 | 16.27 | 0.43 | 0.62 | 1.65 | 17.02 | 17.02 | 1.43 | 20.17 | 20.17 | 3.75 | -26.04 | 26.69 | 6.83 | -10.95 | 23.06 | 0.75 | 36.36 | 1171.43 | 4.5 | -19.93 | 55.71 | 0.15 | -0.02 | -5.21 |
| 24Q1 (18) | 5.04 | -29.81 | -14.58 | 7.01 | -3.31 | -36.68 | 0.4 | -11.11 | -4.76 | 0 | 0 | 0 | 17.05 | 13.36 | 4.92 | 0.78 | 20.0 | 44.44 | 15.03 | 16.6 | -3.96 | 22.78 | 15.19 | 21.44 | 14.99 | 9.98 | -17.82 | 5.42 | 24.6 | 19.65 | 8.36 | -1.42 | 0.12 | 1.56 | -1.89 | -1.89 | 16.2 | 0.12 | 0.19 | 1.41 | 0.0 | 53.26 | 1.19 | 0.0 | -29.59 | 5.07 | 17.91 | -7.14 | 7.67 | 11.32 | -4.96 | 0.55 | 222.22 | 405.56 | 5.62 | 45.97 | 6.44 | 0.15 | 5.57 | 3.55 |
| 23Q4 (17) | 7.18 | 14.33 | 0.14 | 7.25 | -34.74 | -33.49 | 0.45 | -8.16 | 7.14 | 0 | 0 | 0 | 15.04 | -9.18 | -9.99 | 0.65 | 27.45 | 182.61 | 12.89 | -13.26 | -20.43 | 19.78 | -11.03 | 10.21 | 13.63 | -19.59 | -17.89 | 4.35 | -2.9 | -3.12 | 8.48 | -0.59 | 0.71 | 1.59 | -0.62 | -1.85 | 16.18 | 0.0 | 0.06 | 1.41 | 0.0 | 53.26 | 1.19 | 0.0 | -29.59 | 4.3 | 20.11 | -12.6 | 6.89 | 11.49 | -8.5 | -0.45 | -1025.0 | -104.55 | 3.85 | 8.76 | -18.09 | 0.14 | -2.33 | -2.22 |
| 23Q3 (16) | 6.28 | 11.15 | -14.79 | 11.11 | -10.62 | -52.96 | 0.49 | 19.51 | 22.5 | 0 | 0 | 0 | 16.56 | -4.44 | -27.91 | 0.51 | -7.27 | -70.86 | 14.86 | -8.38 | -31.93 | 22.23 | 0.4 | -5.04 | 16.95 | -8.03 | -1.45 | 4.48 | -0.88 | -3.86 | 8.53 | 3.27 | 779.38 | 1.6 | 0.63 | -3.03 | 16.18 | 0.06 | 0.06 | 1.41 | 0.0 | 53.26 | 1.19 | 0.0 | -29.59 | 3.58 | 20.95 | -22.17 | 6.18 | 11.35 | -14.29 | -0.04 | 42.86 | -300.0 | 3.54 | 22.49 | -23.38 | 0.14 | -8.06 | -2.33 |
| 23Q2 (15) | 5.65 | -4.24 | -9.74 | 12.43 | 12.29 | -52.32 | 0.41 | -2.38 | 32.26 | 0 | 0 | 0 | 17.33 | 6.65 | -36.98 | 0.55 | 1.85 | -69.78 | 16.22 | 3.64 | -35.35 | 22.14 | 18.03 | -21.04 | 18.43 | 1.04 | -4.21 | 4.52 | -0.22 | -1.74 | 8.26 | -1.08 | 828.09 | 1.59 | 0.0 | -5.92 | 16.17 | 0.0 | 0.06 | 1.41 | 53.26 | 53.26 | 1.19 | -29.59 | -29.59 | 2.96 | -45.79 | 3.86 | 5.55 | -31.23 | 1.65 | -0.07 | 61.11 | 87.04 | 2.89 | -45.27 | 25.11 | 0.15 | 9.23 | 1.31 |
| 23Q1 (14) | 5.9 | -17.71 | 3.15 | 11.07 | 1.56 | -58.31 | 0.42 | 0.0 | 82.61 | 0 | 0 | 0 | 16.25 | -2.75 | -29.65 | 0.54 | 134.78 | -37.21 | 15.65 | -3.4 | -27.81 | 18.76 | 4.54 | -29.2 | 18.24 | 9.88 | -8.39 | 4.53 | 0.89 | -5.23 | 8.35 | -0.83 | 702.88 | 1.59 | -1.85 | -8.09 | 16.17 | 0.0 | 0.43 | 0.92 | 0.0 | 31.43 | 1.69 | 0.0 | -2.31 | 5.46 | 10.98 | 62.5 | 8.07 | 7.17 | 39.38 | -0.18 | 18.18 | 69.49 | 5.28 | 12.34 | 90.61 | 0.14 | -0.31 | -2.54 |
| 22Q4 (13) | 7.17 | -2.71 | 41.98 | 10.9 | -53.85 | -53.85 | 0.42 | 5.0 | 82.61 | 0 | 0 | 0 | 16.71 | -27.25 | -15.13 | 0.23 | -86.86 | -60.34 | 16.2 | -25.79 | -13.78 | 17.94 | -23.34 | -28.01 | 16.6 | -3.49 | -7.93 | 4.49 | -3.65 | -9.66 | 8.42 | 768.04 | 867.82 | 1.62 | -1.82 | -5.26 | 16.17 | 0.0 | 1.63 | 0.92 | 0.0 | 31.43 | 1.69 | 0.0 | -2.31 | 4.92 | 6.96 | 108.47 | 7.53 | 4.44 | 57.53 | -0.22 | -1200.0 | 70.67 | 4.7 | 1.73 | 191.93 | 0.14 | -2.44 | -3.54 |
| 22Q3 (12) | 7.37 | 17.73 | 54.18 | 23.62 | -9.4 | -2.76 | 0.4 | 29.03 | 66.67 | 0 | 0 | 0 | 22.97 | -16.47 | 19.7 | 1.75 | -3.85 | 243.14 | 21.83 | -12.99 | 14.65 | 23.41 | -16.52 | -15.06 | 17.2 | -10.6 | 5.26 | 4.66 | 1.3 | -0.21 | 0.97 | 8.99 | -76.74 | 1.65 | -2.37 | -5.17 | 16.17 | 0.06 | 15.17 | 0.92 | 0.0 | 31.43 | 1.69 | 0.0 | -2.31 | 4.6 | 61.4 | 147.31 | 7.21 | 32.05 | 68.07 | 0.02 | 103.7 | 101.69 | 4.62 | 100.0 | 579.41 | 0.15 | -4.63 | -19.55 |
| 22Q2 (11) | 6.26 | 9.44 | 26.21 | 26.07 | -1.81 | 7.15 | 0.31 | 34.78 | 55.0 | 0 | 0 | 0 | 27.5 | 19.05 | 38.54 | 1.82 | 111.63 | 149.32 | 25.09 | 15.73 | 38.47 | 28.04 | 5.83 | -3.13 | 19.24 | -3.37 | 25.59 | 4.6 | -3.77 | -4.56 | 0.89 | -14.42 | 48.33 | 1.69 | -2.31 | -5.06 | 16.16 | 0.37 | 15.1 | 0.92 | 31.43 | 64.29 | 1.69 | -2.31 | 32.03 | 2.85 | -15.18 | -12.58 | 5.46 | -5.7 | 7.06 | -0.54 | 8.47 | 41.94 | 2.31 | -16.61 | -0.86 | 0.15 | 5.08 | -10.54 |
| 22Q1 (10) | 5.72 | 13.27 | 45.55 | 26.55 | 12.4 | 53.82 | 0.23 | 0.0 | -87.7 | 0 | 0 | 0 | 23.1 | 17.32 | 38.74 | 0.86 | 48.28 | 104.76 | 21.68 | 15.38 | 46.39 | 26.49 | 6.29 | -6.17 | 19.91 | 10.43 | 60.05 | 4.78 | -3.82 | 4.6 | 1.04 | 19.54 | 246.67 | 1.73 | 1.17 | -5.46 | 16.1 | 1.19 | 14.67 | 0.7 | 0.0 | 25.0 | 1.73 | 0.0 | 35.16 | 3.36 | 42.37 | 33.33 | 5.79 | 21.13 | 32.8 | -0.59 | 21.33 | 29.76 | 2.77 | 72.05 | 64.88 | 0.15 | -1.34 | -16.91 |
| 21Q4 (9) | 5.05 | 5.65 | 16.36 | 23.62 | -2.76 | 54.48 | 0.23 | -4.17 | 64.29 | 0 | 0 | 0 | 19.69 | 2.61 | 46.94 | 0.58 | 13.73 | 34.88 | 18.79 | -1.31 | 51.17 | 24.93 | -9.55 | -3.96 | 18.03 | 10.34 | 48.15 | 4.97 | 6.42 | 10.94 | 0.87 | -79.14 | -63.14 | 1.71 | -1.72 | -6.56 | 15.91 | 13.32 | 13.32 | 0.7 | 0.0 | 25.0 | 1.73 | 0.0 | 35.16 | 2.36 | 26.88 | 11.85 | 4.78 | 11.42 | 21.01 | -0.75 | 36.44 | 5.06 | 1.61 | 136.76 | 21.97 | 0.15 | -18.63 | -17.31 |
| 21Q3 (8) | 4.78 | -3.63 | 46.18 | 24.29 | -0.16 | 69.03 | 0.24 | 20.0 | 118.18 | 0 | 0 | 0 | 19.19 | -3.32 | 51.1 | 0.51 | -30.14 | 2.0 | 19.04 | 5.08 | 59.33 | 27.56 | -4.79 | 5.71 | 16.34 | 6.66 | 63.73 | 4.67 | -3.11 | 5.18 | 4.17 | 595.0 | 892.86 | 1.74 | -2.25 | -6.95 | 14.04 | 0.0 | 0.0 | 0.7 | 25.0 | 25.0 | 1.73 | 35.16 | 35.16 | 1.86 | -42.94 | 10.06 | 4.29 | -15.88 | 21.53 | -1.18 | -26.88 | -32.58 | 0.68 | -70.82 | -15.0 | 0.18 | 6.04 | 2.41 |
| 21Q2 (7) | 4.96 | 26.21 | 37.78 | 24.33 | 40.96 | 89.49 | 0.2 | -89.3 | 100.0 | 0 | 0 | 0 | 19.85 | 19.22 | 104.64 | 0.73 | 73.81 | 421.43 | 18.12 | 22.35 | 88.55 | 28.95 | 2.51 | 0 | 15.32 | 23.15 | 68.35 | 4.82 | 5.47 | 14.22 | 0.6 | 100.0 | 130.77 | 1.78 | -2.73 | -5.82 | 14.04 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 3.26 | 29.37 | 173.95 | 5.1 | 16.97 | 68.32 | -0.93 | -10.71 | -20.78 | 2.33 | 38.69 | 454.76 | 0.17 | -2.4 | -3.29 |
| 21Q1 (6) | 3.93 | -9.45 | 15.59 | 17.26 | 12.88 | 30.86 | 1.87 | 1235.71 | 1146.67 | 0 | 0 | 0 | 16.65 | 24.25 | 37.72 | 0.42 | -2.33 | 35.48 | 14.81 | 19.15 | 28.11 | 28.24 | 8.79 | 0 | 12.44 | 2.22 | 22.56 | 4.57 | 2.01 | 12.29 | 0.3 | -87.29 | 50.0 | 1.83 | 0.0 | -3.68 | 14.04 | 0.0 | 0.0 | 0.56 | 0.0 | 33.33 | 1.28 | 0.0 | -5.19 | 2.52 | 19.43 | 14.55 | 4.36 | 10.38 | 9.82 | -0.84 | -6.33 | 2.33 | 1.68 | 27.27 | 25.37 | 0.17 | -1.81 | -1.79 |
| 20Q4 (5) | 4.34 | 32.72 | 45.64 | 15.29 | 6.4 | 16.9 | 0.14 | 27.27 | -41.67 | 0 | 0 | 0 | 13.4 | 5.51 | 18.06 | 0.43 | -14.0 | 816.67 | 12.43 | 4.02 | 13.93 | 25.96 | -0.44 | 0 | 12.17 | 21.94 | 20.61 | 4.48 | 0.9 | 7.69 | 2.36 | 461.9 | 686.67 | 1.83 | -2.14 | -5.18 | 14.04 | 0.0 | 0.0 | 0.56 | 0.0 | 33.33 | 1.28 | 0.0 | -5.19 | 2.11 | 24.85 | 11.64 | 3.95 | 11.9 | 7.92 | -0.79 | 11.24 | -132.35 | 1.32 | 65.0 | -14.84 | 0.18 | 0.78 | -0.32 |
| 20Q3 (4) | 3.27 | -9.17 | 0.0 | 14.37 | 11.92 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | 12.7 | 30.93 | 0.0 | 0.5 | 257.14 | 0.0 | 11.95 | 24.35 | 0.0 | 26.07 | 0 | 0.0 | 9.98 | 9.67 | 0.0 | 4.44 | 5.21 | 0.0 | 0.42 | 61.54 | 0.0 | 1.87 | -1.06 | 0.0 | 14.04 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 1.69 | 42.02 | 0.0 | 3.53 | 16.5 | 0.0 | -0.89 | -15.58 | 0.0 | 0.8 | 90.48 | 0.0 | 0.18 | 0.14 | 0.0 |
