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) | 80.71 | -8.49 | 44.39 | 2.59 | 15.29 | -10.32 | 0 | 0 | 52.12 | -1.99 | 4.34 | 110.68 | 7.18 | -30.43 | 13.78 | -29.01 | 3.72 | -53.62 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 10.75 | 0.0 | 5.34 | 3.89 | 1.62 | -45.64 | 21.44 | 24.8 | 28.4 | 12.3 | -3.76 | 0 | 17.68 | 13.62 | 0.13 | 84.42 |
| 2022 (9) | 88.2 | -2.72 | 43.27 | 37.71 | 17.05 | 103.22 | 0 | 0 | 53.18 | 24.54 | 2.06 | -48.88 | 10.32 | 36.69 | 19.41 | 9.75 | 8.02 | -29.71 | 0 | 0 | 17.25 | -33.19 | 0.02 | 100.0 | 10.75 | 0.0 | 5.14 | 8.67 | 2.98 | 17.79 | 17.18 | -8.28 | 25.29 | -2.69 | -1.62 | 0 | 15.56 | -1.21 | 0.07 | 134.82 |
| 2021 (8) | 90.67 | -8.81 | 31.42 | -30.39 | 8.39 | -41.9 | 0 | 0 | 42.7 | -11.96 | 4.03 | -44.41 | 7.55 | -31.11 | 17.68 | -21.76 | 11.41 | 251.08 | 0 | 0 | 25.82 | 208.85 | 0.01 | -90.91 | 10.75 | 0.19 | 4.73 | 17.37 | 2.53 | -26.67 | 18.73 | -0.74 | 25.99 | -1.4 | -2.98 | 0 | 15.75 | -3.61 | 0.03 | 340.5 |
| 2020 (7) | 99.43 | 55.7 | 45.14 | 49.37 | 14.44 | 0 | 0 | 0 | 48.5 | -15.58 | 7.25 | 13.64 | 10.96 | -0.63 | 22.60 | 17.7 | 3.25 | -2.69 | 0 | 0 | 8.36 | -40.88 | 0.11 | 266.67 | 10.73 | 0.75 | 4.03 | 18.88 | 3.45 | 0 | 18.87 | -4.94 | 26.36 | 13.38 | -2.53 | 0 | 16.34 | -0.37 | 0.01 | 86.27 |
| 2019 (6) | 63.86 | 20.65 | 30.22 | 84.83 | 0 | 0 | 0 | 0 | 57.45 | 28.64 | 6.38 | 114.09 | 11.03 | -16.06 | 19.20 | -34.75 | 3.34 | -33.47 | 0 | 0 | 14.14 | 2.17 | 0.03 | -50.0 | 10.65 | 1.04 | 3.39 | 9.35 | 0 | 0 | 19.85 | 22.83 | 23.25 | 20.72 | -3.45 | 0 | 16.4 | 1.23 | 0.00 | -33.59 |
| 2018 (5) | 52.93 | -16.84 | 16.35 | -34.1 | 0 | 0 | 0 | 0 | 44.66 | 41.82 | 2.98 | 168.47 | 13.14 | 120.1 | 29.42 | 55.19 | 5.02 | -13.6 | 0 | 0 | 13.84 | 0 | 0.06 | 20.0 | 10.54 | 0.0 | 3.1 | 3.68 | 0 | 0 | 16.16 | 17.61 | 19.26 | 15.19 | 0.04 | -97.8 | 16.2 | 4.11 | 0.01 | -4.06 |
| 2017 (4) | 63.65 | 2.96 | 24.81 | 66.96 | 0 | 0 | 0 | 0 | 31.49 | -23.81 | 1.11 | -88.45 | 5.97 | 9.74 | 18.96 | 44.04 | 5.81 | 71.89 | 0 | 0 | 0 | 0 | 0.05 | -28.57 | 10.54 | 0.0 | 2.99 | 48.02 | 0 | 0 | 13.74 | -28.77 | 16.72 | -21.54 | 1.82 | -42.41 | 15.56 | -30.69 | 0.01 | 0 |
| 2016 (3) | 61.82 | 28.82 | 14.86 | 291.05 | 0 | 0 | 0 | 0 | 41.33 | -30.09 | 9.61 | -12.72 | 5.44 | -13.65 | 13.16 | 23.52 | 3.38 | -14.43 | 0 | 0 | 0 | 0 | 0.07 | 16.67 | 10.54 | 0.0 | 2.02 | 119.57 | 0 | 0 | 19.29 | 12.81 | 21.31 | 18.19 | 3.16 | -63.04 | 22.45 | -12.48 | 0.00 | 0 |
| 2015 (2) | 47.99 | 30.8 | 3.8 | -63.6 | 0 | 0 | 0 | 0 | 59.12 | 9.97 | 11.01 | 19.16 | 6.3 | -21.54 | 10.66 | -28.66 | 3.95 | -24.47 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | 10.54 | 15.95 | 0.92 | 0 | 0 | 0 | 17.1 | 14.61 | 18.03 | 20.84 | 8.55 | -5.52 | 25.65 | 7.01 | 0.00 | 0 |
| 2014 (1) | 36.69 | 17.67 | 10.44 | 0 | 0 | 0 | 0 | 0 | 53.76 | 44.71 | 9.24 | 8.71 | 8.03 | 128.12 | 14.94 | 57.64 | 5.23 | 105.91 | 0 | 0 | 0 | 0 | 0.07 | 133.33 | 9.09 | -32.57 | 0 | 0 | 0 | 0 | 14.92 | 71.69 | 14.92 | 71.69 | 9.05 | 22.46 | 23.97 | 49.07 | 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) | 64.32 | -2.75 | -14.56 | 52.12 | 14.83 | 20.01 | 12.2 | -3.71 | 166.96 | 0 | 0 | 0 | 13.63 | 13.02 | 0.59 | 0.09 | -89.89 | -93.23 | 11.37 | -2.24 | -3.4 | 23.54 | -2.4 | 9.74 | 6.56 | 9.88 | 11.56 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.13 | 550.0 | 550.0 | 10.75 | 0.0 | 0.0 | 5.78 | 0.0 | 8.24 | 3.76 | 0.0 | 132.1 | 16.37 | 0.55 | -17.2 | 25.91 | 0.35 | -3.1 | 0.77 | 1.32 | 75.0 | 17.14 | 0.59 | -15.19 | 0.14 | 1.36 | 20.01 |
| 24Q2 (19) | 66.14 | -16.78 | -11.1 | 45.39 | 3.7 | 6.18 | 12.67 | -11.46 | 536.68 | 0 | 0 | 0 | 12.06 | 30.38 | 0.84 | 0.89 | 203.49 | 11.25 | 11.63 | 62.66 | 68.31 | 24.12 | 62.32 | 100.56 | 5.97 | 62.23 | 10.35 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 100.0 | 0.0 | 10.75 | 0.0 | 0.0 | 5.78 | 8.24 | 8.24 | 3.76 | 132.1 | 132.1 | 16.28 | -20.89 | -11.71 | 25.82 | -6.28 | 1.65 | 0.76 | 406.67 | 121.29 | 17.04 | -17.8 | 14.59 | 0.14 | 13.84 | 14.85 |
| 24Q1 (18) | 79.48 | -1.52 | 4.2 | 43.77 | -1.4 | 4.61 | 14.31 | -6.41 | 619.1 | 0 | 0 | 0 | 9.25 | -30.76 | -30.19 | -0.86 | -151.81 | -256.36 | 7.15 | -0.42 | -15.58 | 14.86 | 7.86 | 2.19 | 3.68 | -1.08 | -42.32 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 10.75 | 0.0 | 0.0 | 5.34 | 0.0 | 3.89 | 1.62 | 0.0 | -45.64 | 20.58 | -4.01 | 16.14 | 27.55 | -2.99 | 6.62 | 0.15 | 103.99 | 117.44 | 20.73 | 17.25 | 22.95 | 0.12 | -0.84 | 11.12 |
| 23Q4 (17) | 80.71 | 7.21 | -8.49 | 44.39 | 2.21 | 2.59 | 15.29 | 234.57 | -10.32 | 0 | 0 | 0 | 13.36 | -1.4 | -17.07 | 1.66 | 24.81 | 930.0 | 7.18 | -39.0 | -30.43 | 13.78 | -35.78 | -29.02 | 3.72 | -36.73 | -53.62 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.01 | -50.0 | -50.0 | 10.75 | 0.0 | 0.0 | 5.34 | 0.0 | 3.89 | 1.62 | 0.0 | -45.64 | 21.44 | 8.45 | 24.8 | 28.4 | 6.21 | 12.3 | -3.76 | -954.55 | -132.1 | 17.68 | -12.52 | 13.62 | 0.13 | 4.89 | 84.42 |
| 23Q3 (16) | 75.28 | 1.18 | -7.16 | 43.43 | 1.59 | 38.49 | 4.57 | 129.65 | -73.77 | 0 | 0 | 0 | 13.55 | 13.29 | -16.05 | 1.33 | 66.25 | -23.12 | 11.77 | 70.33 | 10.72 | 21.45 | 78.37 | -2.86 | 5.88 | 8.69 | -45.0 | 0 | 0 | 0 | 13.01 | -17.71 | -30.28 | 0.02 | 0.0 | 0.0 | 10.75 | 0.0 | 0.0 | 5.34 | 0.0 | 3.89 | 1.62 | 0.0 | -45.64 | 19.77 | 7.21 | 13.75 | 26.74 | 5.28 | 4.86 | 0.44 | 112.32 | 588.89 | 20.21 | 35.91 | 16.89 | 0.12 | -3.0 | 340.05 |
| 23Q2 (15) | 74.4 | -2.46 | -14.26 | 42.75 | 2.17 | 34.1 | 1.99 | 0.0 | -91.46 | 0 | 0 | 0 | 11.96 | -9.74 | -6.2 | 0.8 | 45.45 | -48.05 | 6.91 | -18.42 | -21.57 | 12.03 | -17.3 | -43.95 | 5.41 | -15.2 | -57.2 | 0 | 0 | 0 | 15.81 | -4.41 | 32.97 | 0.02 | 100.0 | 0.0 | 10.75 | 0.0 | 0.0 | 5.34 | 3.89 | 3.89 | 1.62 | -45.64 | -45.64 | 18.44 | 4.06 | 17.83 | 25.4 | -1.7 | 6.86 | -3.57 | -315.12 | -279.79 | 14.87 | -11.8 | 1.09 | 0.12 | 10.14 | 320.08 |
| 23Q1 (14) | 76.28 | -13.51 | -15.19 | 41.84 | -3.3 | 32.2 | 1.99 | -88.33 | -91.43 | 0 | 0 | 0 | 13.25 | -17.75 | 62.18 | 0.55 | 375.0 | 154.46 | 8.47 | -17.93 | 55.41 | 14.54 | -25.08 | 7.12 | 6.38 | -20.45 | -44.76 | 0 | 0 | 0 | 16.54 | -4.12 | 44.45 | 0.01 | -50.0 | 0.0 | 10.75 | 0.0 | 0.0 | 5.14 | 0.0 | 8.67 | 2.98 | 0.0 | 17.79 | 17.72 | 3.14 | 0.0 | 25.84 | 2.17 | 3.44 | -0.86 | 46.91 | -170.49 | 16.86 | 8.35 | -10.98 | 0.11 | 64.58 | 281.8 |
| 22Q4 (13) | 88.2 | 8.77 | -2.72 | 43.27 | 37.98 | 37.71 | 17.05 | -2.12 | 103.22 | 0 | 0 | 0 | 16.11 | -0.19 | 45.4 | -0.2 | -111.56 | 56.52 | 10.32 | -2.92 | 36.69 | 19.41 | -12.1 | 9.8 | 8.02 | -24.98 | -29.71 | 0 | 0 | 0 | 17.25 | -7.56 | -33.19 | 0.02 | 0.0 | 100.0 | 10.75 | 0.0 | 0.0 | 5.14 | 0.0 | 8.67 | 2.98 | 0.0 | 17.79 | 17.18 | -1.15 | -8.28 | 25.29 | -0.82 | -2.69 | -1.62 | -1700.0 | 45.64 | 15.56 | -10.01 | -1.21 | 0.07 | 150.27 | 134.82 |
| 22Q3 (12) | 81.09 | -6.55 | -4.66 | 31.36 | -1.63 | -4.24 | 17.42 | -25.27 | 0 | 0 | 0 | 0 | 16.14 | 26.59 | 78.15 | 1.73 | 12.34 | 71.29 | 10.63 | 20.66 | 94.69 | 22.08 | 2.91 | 84.9 | 10.69 | -15.43 | 11.94 | 0 | 0 | 0 | 18.66 | 56.94 | -19.05 | 0.02 | 0.0 | 0.0 | 10.75 | 0.0 | 0.0 | 5.14 | 0.0 | 8.67 | 2.98 | 0.0 | 17.79 | 17.38 | 11.05 | -11.51 | 25.5 | 7.28 | -5.2 | -0.09 | 90.43 | 97.77 | 17.29 | 17.54 | 10.76 | 0.03 | -7.4 | 92.65 |
| 22Q2 (11) | 86.77 | -3.52 | 2.36 | 31.88 | 0.73 | 14.43 | 23.31 | 0.39 | 0 | 0 | 0 | 0 | 12.75 | 56.06 | 7.69 | 1.54 | 252.48 | 30.51 | 8.81 | 61.65 | 13.24 | 21.46 | 58.07 | 37.59 | 12.64 | 9.44 | 145.44 | 0 | 0 | 0 | 11.89 | 3.84 | -48.21 | 0.02 | 100.0 | -60.0 | 10.75 | 0.0 | 0.0 | 5.14 | 8.67 | 8.67 | 2.98 | 17.79 | 17.79 | 15.65 | -11.68 | -13.96 | 23.77 | -4.84 | -6.6 | -0.94 | -177.05 | 75.58 | 14.71 | -22.33 | 2.58 | 0.03 | 0.1 | 333.73 |
| 22Q1 (10) | 89.94 | -0.81 | 2.23 | 31.65 | 0.73 | 5.01 | 23.22 | 176.76 | 0 | 0 | 0 | 0 | 8.17 | -26.26 | -23.86 | -1.01 | -119.57 | -143.91 | 5.45 | -27.81 | -32.47 | 13.57 | -23.21 | -17.29 | 11.55 | 1.23 | 219.06 | 0 | 0 | 0 | 11.45 | -55.65 | -49.98 | 0.01 | 0.0 | -87.5 | 10.75 | 0.0 | 0.0 | 4.73 | 0.0 | 17.37 | 2.53 | 0.0 | -26.67 | 17.72 | -5.39 | -16.34 | 24.98 | -3.89 | -12.87 | 1.22 | 140.94 | 141.5 | 18.94 | 20.25 | 3.84 | 0.03 | 1.22 | 384.28 |
| 21Q4 (9) | 90.67 | 6.61 | -8.81 | 31.42 | -4.06 | -30.39 | 8.39 | 0 | -41.9 | 0 | 0 | 0 | 11.08 | 22.3 | -21.36 | -0.46 | -145.54 | -118.4 | 7.55 | 38.28 | -31.11 | 17.68 | 48.02 | -21.79 | 11.41 | 19.48 | 251.08 | 0 | 0 | 0 | 25.82 | 12.02 | 208.85 | 0.01 | -50.0 | -90.91 | 10.75 | 0.0 | 0.19 | 4.73 | 0.0 | 17.37 | 2.53 | 0.0 | -26.67 | 18.73 | -4.63 | -0.74 | 25.99 | -3.38 | -1.4 | -2.98 | 26.05 | -17.79 | 15.75 | 0.9 | -3.61 | 0.03 | 105.33 | 340.5 |
| 21Q3 (8) | 85.05 | 0.33 | 13.79 | 32.75 | 17.55 | -4.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.06 | -23.48 | -31.52 | 1.01 | -14.41 | -63.54 | 5.46 | -29.82 | -44.9 | 11.94 | -23.42 | -41.78 | 9.55 | 85.44 | 183.38 | 0 | 0 | 0 | 23.05 | 0.39 | 0 | 0.02 | -60.0 | 100.0 | 10.75 | 0.0 | 0.75 | 4.73 | 0.0 | 17.37 | 2.53 | 0.0 | -26.67 | 19.64 | 7.97 | 18.1 | 26.9 | 5.7 | 11.57 | -4.03 | -4.68 | 4.5 | 15.61 | 8.86 | 25.79 | 0.01 | 108.48 | 577.28 |
| 21Q2 (7) | 84.77 | -3.65 | 25.33 | 27.86 | -7.56 | 4.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 11.84 | 10.34 | 6.47 | 1.18 | -48.7 | -20.81 | 7.78 | -3.59 | 1.17 | 15.59 | -4.98 | 0 | 5.15 | 42.27 | 69.41 | 0 | 0 | 0 | 22.96 | 0.31 | 0 | 0.05 | -37.5 | 150.0 | 10.75 | 0.0 | 0.94 | 4.73 | 17.37 | 17.37 | 2.53 | -26.67 | -26.67 | 18.19 | -14.12 | 31.24 | 25.45 | -11.23 | 19.26 | -3.85 | -30.95 | 33.28 | 14.34 | -21.38 | 77.26 | 0.01 | 11.77 | 176.68 |
| 21Q1 (6) | 87.98 | -11.52 | 35.54 | 30.14 | -33.23 | 14.08 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 10.73 | -23.85 | 6.77 | 2.3 | -8.0 | 379.17 | 8.07 | -26.37 | 16.28 | 16.41 | -27.39 | 0 | 3.62 | 11.38 | 0.28 | 0 | 0 | 0 | 22.89 | 173.8 | 0 | 0.08 | -27.27 | 300.0 | 10.75 | 0.19 | 0.94 | 4.03 | 0.0 | 18.88 | 3.45 | 0.0 | 0 | 21.18 | 12.24 | 28.75 | 28.67 | 8.76 | 44.43 | -2.94 | -16.21 | 28.47 | 18.24 | 11.63 | 47.81 | 0.01 | -7.93 | 76.93 |
| 20Q4 (5) | 99.43 | 33.03 | 55.7 | 45.14 | 31.72 | 49.37 | 14.44 | 0.56 | 0 | 0 | 0 | 0 | 14.09 | 6.5 | 1.29 | 2.5 | -9.75 | 27.55 | 10.96 | 10.6 | -0.63 | 22.60 | 10.18 | 0 | 3.25 | -3.56 | -2.69 | 0 | 0 | 0 | 8.36 | 0 | -40.88 | 0.11 | 1000.0 | 266.67 | 10.73 | 0.56 | 0.75 | 4.03 | 0.0 | 18.88 | 3.45 | 0.0 | 0 | 18.87 | 13.47 | -4.94 | 26.36 | 9.33 | 13.38 | -2.53 | 40.05 | 26.67 | 16.34 | 31.67 | -0.37 | 0.01 | 215.7 | 86.27 |
| 20Q3 (4) | 74.74 | 10.5 | 0.0 | 34.27 | 28.02 | 0.0 | 14.36 | 0.49 | 0.0 | 0 | 0 | 0.0 | 13.23 | 18.97 | 0.0 | 2.77 | 85.91 | 0.0 | 9.91 | 28.87 | 0.0 | 20.51 | 0 | 0.0 | 3.37 | 10.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | -50.0 | 0.0 | 10.67 | 0.19 | 0.0 | 4.03 | 0.0 | 0.0 | 3.45 | 0.0 | 0.0 | 16.63 | 19.99 | 0.0 | 24.11 | 12.98 | 0.0 | -4.22 | 26.86 | 0.0 | 12.41 | 53.4 | 0.0 | 0.00 | -14.83 | 0.0 |
