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) | 48.54 | 7.68 | 6.81 | -52.34 | 0.08 | -60.0 | 0 | 0 | 243.81 | -27.69 | 24.04 | -49.93 | 44.7 | -20.86 | 18.33 | 9.45 | 30.72 | -29.18 | 0.09 | 0.0 | 12.07 | -16.64 | 6.52 | -5.23 | 13.26 | 1.14 | 20.14 | 31.55 | 4.22 | -33.02 | 57.58 | -12.27 | 81.94 | -6.08 | -5.82 | 0 | 51.76 | -15.71 | 0.10 | 8.56 |
| 2022 (9) | 45.08 | 193.11 | 14.29 | -45.67 | 0.2 | 233.33 | 0 | 0 | 337.16 | 45.23 | 48.01 | 103.17 | 56.48 | 43.57 | 16.75 | -1.15 | 43.38 | -8.0 | 0.09 | 0.0 | 14.48 | 7140.0 | 6.88 | -3.37 | 13.11 | 0.08 | 15.31 | 18.22 | 6.3 | 4.3 | 65.63 | 84.1 | 87.24 | 59.66 | -4.22 | 0 | 61.41 | 109.23 | 0.09 | 6.6 |
| 2021 (8) | 15.38 | -2.23 | 26.3 | 18.1 | 0.06 | 20.0 | 0 | 0 | 232.15 | 63.14 | 23.63 | 109.12 | 39.34 | 4.07 | 16.95 | -36.21 | 47.15 | 62.42 | 0.09 | -70.0 | 0.2 | -23.08 | 7.12 | -12.96 | 13.1 | 0.0 | 12.95 | 9.38 | 6.04 | 6.15 | 35.65 | 60.73 | 54.64 | 37.56 | -6.3 | 0 | 29.35 | 81.85 | 0.09 | -4.0 |
| 2020 (7) | 15.73 | -41.0 | 22.27 | 149.11 | 0.05 | 0 | 0 | 0 | 142.3 | -17.27 | 11.3 | -48.07 | 37.8 | 22.77 | 26.56 | 48.4 | 29.03 | 37.06 | 0.3 | 36.36 | 0.26 | 0 | 8.18 | 411.25 | 13.1 | 0.0 | 11.84 | 22.57 | 5.69 | 31.11 | 22.18 | -11.6 | 39.72 | 1.61 | -6.04 | 0 | 16.14 | -16.8 | 0.09 | 88.02 |
| 2019 (6) | 26.66 | 6.43 | 8.94 | 105.05 | 0 | 0 | 0 | 0 | 172.01 | 7.45 | 21.76 | 8.47 | 30.79 | 8.91 | 17.90 | 1.36 | 21.18 | 16.76 | 0.22 | 0 | 0 | 0 | 1.6 | -0.62 | 13.1 | 0.0 | 9.66 | 26.11 | 4.34 | 24.0 | 25.09 | 20.74 | 39.09 | 22.39 | -5.69 | 0 | 19.4 | 18.0 | 0.05 | 19.1 |
| 2018 (5) | 25.05 | 17.94 | 4.36 | -74.53 | 0 | 0 | 0 | 0 | 160.08 | 10.79 | 20.06 | 45.05 | 28.27 | 9.83 | 17.66 | -0.87 | 18.14 | 5.59 | 0 | 0 | 0 | 0 | 1.61 | 1050.0 | 13.1 | 10.64 | 7.66 | 22.17 | 3.5 | 212.5 | 20.78 | 37.25 | 31.94 | 41.77 | -4.34 | 0 | 16.44 | 41.24 | 0.04 | 44.93 |
| 2017 (4) | 21.24 | -21.28 | 17.12 | -44.76 | 0 | 0 | 0 | 0 | 144.49 | 6.82 | 13.83 | -12.85 | 25.74 | 8.88 | 17.81 | 1.94 | 17.18 | 44.86 | 0 | 0 | 0 | 0 | 0.14 | 55.56 | 11.84 | 0.0 | 6.27 | 2.45 | 1.12 | 0.0 | 15.14 | 889.54 | 22.53 | 156.9 | -3.5 | 0 | 11.64 | 0 | 0.03 | 0 |
| 2016 (3) | 26.98 | 80.23 | 30.99 | 4.17 | 0 | 0 | 0 | 0 | 135.27 | -20.44 | 15.87 | -7.63 | 23.64 | -11.96 | 17.48 | 10.66 | 11.86 | -26.97 | 0 | 0 | 0 | 0 | 0.09 | 50.0 | 11.84 | 0.0 | 6.12 | 38.15 | 1.12 | 0.0 | 1.53 | -45.94 | 8.77 | 4.65 | -3.47 | 0 | -1.94 | 0 | 0.00 | 0 |
| 2015 (2) | 14.97 | -54.29 | 29.75 | 54.95 | 0 | 0 | 0 | 0 | 170.02 | 3.05 | 17.18 | 16.47 | 26.85 | -4.41 | 15.79 | -7.24 | 16.24 | -14.48 | 0 | 0 | 0 | 0 | 0.06 | 100.0 | 11.84 | -45.79 | 4.43 | 44.3 | 1.12 | 0.0 | 2.83 | -87.72 | 8.38 | -69.24 | -0.9 | 0 | 1.93 | -91.61 | 0.02 | 138.47 |
| 2014 (1) | 32.75 | 53.18 | 19.2 | -36.97 | 0 | 0 | 0 | 0 | 164.99 | 0 | 14.75 | 0 | 28.09 | -12.3 | 17.03 | 0 | 18.99 | -16.56 | 0 | 0 | 0 | 0 | 0.03 | -66.67 | 21.84 | 0.0 | 3.07 | 79.53 | 1.12 | 0.0 | 23.04 | 5.64 | 27.24 | 10.51 | -0.03 | 0 | 23.01 | 5.5 | 0.01 | -18.27 |
| 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) | 60.86 | -16.37 | 29.96 | 13.6 | 76.62 | 105.13 | 5.11 | -35.64 | 0 | 0 | 0 | 0 | 70.25 | 14.38 | 34.45 | 8.27 | 11.01 | 75.96 | 46.47 | 20.89 | 46.41 | 17.50 | 12.69 | 46.61 | 35.48 | 25.15 | 24.1 | 0 | -100.0 | -100.0 | 0.27 | -6.9 | -97.69 | 10.62 | 67.24 | 60.67 | 13.67 | 1.41 | 3.09 | 22.53 | 0.0 | 11.87 | 5.82 | 0.0 | 37.91 | 62.02 | 15.41 | 22.18 | 90.36 | 10.07 | 20.3 | -2.16 | 44.33 | 46.67 | 59.86 | 20.06 | 28.15 | 0.11 | 6.57 | 3.34 |
| 24Q2 (19) | 72.77 | 13.95 | 0.99 | 7.7 | 14.93 | -0.65 | 7.94 | 9825.0 | 0 | 0 | 0 | 0 | 61.42 | -3.58 | 21.46 | 7.45 | -19.89 | 42.45 | 38.44 | 3.58 | 33.52 | 15.53 | -0.96 | 58.64 | 28.35 | 8.25 | 18.17 | 0.09 | 0.0 | 0.0 | 0.29 | -97.39 | -97.51 | 6.35 | -1.4 | -5.08 | 13.48 | 1.28 | 1.66 | 22.53 | 11.87 | 11.87 | 5.82 | 37.91 | 37.91 | 53.74 | -19.66 | 16.67 | 82.09 | -10.03 | 16.59 | -3.88 | 11.42 | 34.35 | 49.86 | -20.24 | 24.18 | 0.10 | 1.37 | -6.43 |
| 24Q1 (18) | 63.86 | 31.56 | 8.2 | 6.7 | -1.62 | -43.79 | 0.08 | 0.0 | -57.89 | 0 | 0 | 0 | 63.7 | -9.16 | -10.12 | 9.3 | 32.86 | 30.8 | 37.11 | -16.98 | -20.62 | 15.68 | -14.46 | 9.74 | 26.19 | -14.75 | -10.8 | 0.09 | 0.0 | 0.0 | 11.11 | -7.95 | -4.39 | 6.44 | -1.23 | -5.01 | 13.31 | 0.38 | 0.38 | 20.14 | 0.0 | 31.55 | 4.22 | 0.0 | -33.02 | 66.89 | 16.17 | -8.04 | 91.24 | 11.35 | -3.3 | -4.38 | 24.74 | 1.35 | 62.51 | 20.77 | -8.48 | 0.10 | -4.97 | 9.7 |
| 23Q4 (17) | 48.54 | 3.65 | 7.68 | 6.81 | 2.71 | -52.34 | 0.08 | 0 | -60.0 | 0 | 0 | 0 | 70.12 | 34.2 | -23.92 | 7.0 | 48.94 | -36.59 | 44.7 | 40.83 | -20.86 | 18.33 | 53.57 | 9.45 | 30.72 | 7.45 | -29.18 | 0.09 | 0.0 | 0.0 | 12.07 | 3.16 | -16.64 | 6.52 | -1.36 | -5.23 | 13.26 | 0.0 | 1.14 | 20.14 | 0.0 | 31.55 | 4.22 | 0.0 | -33.02 | 57.58 | 13.44 | -12.27 | 81.94 | 9.09 | -6.08 | -5.82 | -43.7 | -37.91 | 51.76 | 10.81 | -15.71 | 0.10 | 0.65 | 8.56 |
| 23Q3 (16) | 46.83 | -35.01 | 28.62 | 6.63 | -14.45 | -63.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | 52.25 | 3.32 | -35.04 | 4.7 | -10.13 | -65.29 | 31.74 | 10.25 | -38.02 | 11.94 | 21.94 | -28.19 | 28.59 | 19.17 | -40.39 | 0.09 | 0.0 | 0.0 | 11.7 | 0.34 | -19.25 | 6.61 | -1.2 | -4.2 | 13.26 | 0.0 | 1.22 | 20.14 | 0.0 | 31.55 | 4.22 | 0.0 | -33.02 | 50.76 | 10.2 | -6.47 | 75.11 | 6.68 | -1.01 | -4.05 | 31.47 | 4.93 | 46.71 | 16.34 | -6.6 | 0.10 | -3.5 | 5.53 |
| 23Q2 (15) | 72.06 | 22.09 | 88.29 | 7.75 | -34.98 | -62.87 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 50.57 | -28.64 | -39.56 | 5.23 | -26.44 | -61.2 | 28.79 | -38.42 | -44.5 | 9.79 | -31.48 | -47.4 | 23.99 | -18.29 | -42.98 | 0.09 | 0.0 | 0.0 | 11.66 | 0.34 | -19.25 | 6.69 | -1.33 | -4.15 | 13.26 | 0.0 | 1.22 | 20.14 | 31.55 | 31.55 | 4.22 | -33.02 | -33.02 | 46.06 | -36.68 | 13.09 | 70.41 | -25.37 | 12.95 | -5.91 | -33.11 | -18.67 | 40.15 | -41.22 | 12.31 | 0.11 | 18.84 | 14.4 |
| 23Q1 (14) | 59.02 | 30.92 | 143.58 | 11.92 | -16.59 | -60.21 | 0.19 | -5.0 | 216.67 | 0 | 0 | 0 | 70.87 | -23.11 | -12.39 | 7.11 | -35.6 | -28.47 | 46.75 | -17.23 | -7.54 | 14.29 | -14.69 | -27.92 | 29.36 | -32.32 | -31.63 | 0.09 | 0.0 | -10.0 | 11.62 | -19.75 | 6015.79 | 6.78 | -1.45 | -4.1 | 13.26 | 1.14 | 1.22 | 15.31 | 0.0 | 18.22 | 6.3 | 0.0 | 4.3 | 72.74 | 10.83 | 59.55 | 94.35 | 8.15 | 46.1 | -4.44 | -5.21 | -5.71 | 68.3 | 11.22 | 65.02 | 0.09 | -5.96 | 3.92 |
| 22Q4 (13) | 45.08 | 23.81 | 193.11 | 14.29 | -21.78 | -45.67 | 0.2 | -9.09 | 233.33 | 0 | 0 | 0 | 92.17 | 14.58 | 46.23 | 11.04 | -18.46 | 87.12 | 56.48 | 10.29 | 43.57 | 16.75 | 0.76 | -1.14 | 43.38 | -9.55 | -8.0 | 0.09 | 0.0 | 0.0 | 14.48 | -0.07 | 7140.0 | 6.88 | -0.29 | -3.37 | 13.11 | 0.08 | 0.08 | 15.31 | 0.0 | 18.22 | 6.3 | 0.0 | 4.3 | 65.63 | 20.93 | 84.1 | 87.24 | 14.97 | 59.66 | -4.22 | 0.94 | 33.02 | 61.41 | 22.8 | 109.23 | 0.09 | -2.15 | 6.6 |
| 22Q3 (12) | 36.41 | -4.86 | 150.41 | 18.27 | -12.46 | -14.27 | 0.22 | -4.35 | 266.67 | 0 | 0 | 0 | 80.44 | -3.86 | 57.45 | 13.54 | 0.45 | 209.13 | 51.21 | -1.27 | 84.27 | 16.63 | -10.68 | 30.83 | 47.96 | 14.0 | 27.01 | 0.09 | 0.0 | 0.0 | 14.49 | 0.35 | 6800.0 | 6.9 | -1.15 | -7.13 | 13.1 | 0.0 | 0.0 | 15.31 | 0.0 | 18.22 | 6.3 | 0.0 | 4.3 | 54.27 | 33.24 | 82.11 | 75.88 | 21.72 | 55.52 | -4.26 | 14.46 | 36.32 | 50.01 | 39.89 | 116.4 | 0.10 | 4.62 | 7.96 |
| 22Q2 (11) | 38.27 | 57.94 | 114.04 | 20.87 | -30.34 | 2.1 | 0.23 | 283.33 | 283.33 | 0 | 0 | 0 | 83.67 | 3.44 | 39.38 | 13.48 | 35.61 | 136.49 | 51.87 | 2.59 | 33.75 | 18.61 | -6.11 | -4.74 | 42.07 | -2.03 | 30.29 | 0.09 | -10.0 | -67.86 | 14.44 | 7500.0 | 6178.26 | 6.98 | -1.27 | -1.97 | 13.1 | 0.0 | 0.0 | 15.31 | 18.22 | 18.22 | 6.3 | 4.3 | 4.3 | 40.73 | -10.66 | 60.23 | 62.34 | -3.47 | 40.34 | -4.98 | -18.57 | 25.34 | 35.75 | -13.63 | 90.67 | 0.09 | 7.95 | 0.87 |
| 22Q1 (10) | 24.23 | 57.54 | 18.83 | 29.96 | 13.92 | 29.98 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 80.89 | 28.34 | 39.44 | 9.94 | 68.47 | 29.93 | 50.56 | 28.52 | 49.94 | 19.82 | 16.99 | -3.55 | 42.94 | -8.93 | 48.84 | 0.1 | 11.11 | -65.52 | 0.19 | -5.0 | -20.83 | 7.07 | -0.7 | -11.85 | 13.1 | 0.0 | 0.0 | 12.95 | 0.0 | 9.38 | 6.04 | 0.0 | 6.15 | 45.59 | 27.88 | 52.83 | 64.58 | 18.19 | 36.36 | -4.2 | 33.33 | 29.29 | 41.39 | 41.02 | 73.25 | 0.09 | -3.53 | -1.68 |
| 21Q4 (9) | 15.38 | 5.78 | -2.23 | 26.3 | 23.42 | 18.1 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 63.03 | 23.37 | 27.18 | 5.9 | 34.7 | 21.15 | 39.34 | 41.56 | 4.07 | 16.95 | 33.35 | -36.21 | 47.15 | 24.87 | 62.42 | 0.09 | 0.0 | -70.0 | 0.2 | -4.76 | -23.08 | 7.12 | -4.17 | -12.96 | 13.1 | 0.0 | 0.0 | 12.95 | 0.0 | 9.38 | 6.04 | 0.0 | 6.15 | 35.65 | 19.63 | 60.73 | 54.64 | 11.99 | 37.56 | -6.3 | 5.83 | -4.3 | 29.35 | 27.0 | 81.85 | 0.09 | -0.9 | -4.0 |
| 21Q3 (8) | 14.54 | -18.68 | -49.62 | 21.31 | 4.26 | 42.64 | 0.06 | 0.0 | 100.0 | 0 | 0 | 0 | 51.09 | -14.89 | 65.5 | 4.38 | -23.16 | 229.32 | 27.79 | -28.34 | 20.67 | 12.71 | -34.97 | -20.79 | 37.76 | 16.94 | 96.67 | 0.09 | -67.86 | -57.14 | 0.21 | -8.7 | -22.22 | 7.43 | 4.35 | 379.35 | 13.1 | 0.0 | 0.0 | 12.95 | 0.0 | 9.38 | 6.04 | 0.0 | 6.15 | 29.8 | 17.23 | 70.29 | 48.79 | 9.84 | 39.28 | -6.69 | -0.3 | -18.2 | 23.11 | 23.25 | 95.19 | 0.09 | -2.26 | 53.47 |
| 21Q2 (7) | 17.88 | -12.31 | -49.83 | 20.44 | -11.32 | 165.45 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 60.03 | 3.48 | 134.4 | 5.7 | -25.49 | 612.5 | 38.78 | 15.01 | 120.47 | 19.54 | -4.94 | 0 | 32.29 | 11.92 | 121.92 | 0.28 | -3.45 | 33.33 | 0.23 | -4.17 | -20.69 | 7.12 | -11.22 | 353.5 | 13.1 | 0.0 | 0.0 | 12.95 | 9.38 | 9.38 | 6.04 | 6.15 | 6.15 | 25.42 | -14.78 | 57.2 | 44.42 | -6.21 | 31.77 | -6.67 | -12.29 | 5.52 | 18.75 | -21.52 | 105.82 | 0.09 | 5.23 | 63.65 |
| 21Q1 (6) | 20.39 | 29.62 | -33.21 | 23.05 | 3.5 | 209.4 | 0.06 | 20.0 | 0 | 0 | 0 | 0 | 58.01 | 17.05 | 59.98 | 7.65 | 57.08 | 77.91 | 33.72 | -10.79 | 63.37 | 20.55 | -22.62 | 0 | 28.85 | -0.62 | 58.87 | 0.29 | -3.33 | 38.1 | 0.24 | -7.69 | 0 | 8.02 | -1.96 | 401.25 | 13.1 | 0.0 | 0.0 | 11.84 | 0.0 | 22.57 | 5.69 | 0.0 | 31.11 | 29.83 | 34.49 | 1.5 | 47.36 | 19.23 | 9.15 | -5.94 | 1.66 | 5.41 | 23.89 | 48.02 | 3.38 | 0.09 | -5.81 | 80.15 |
| 20Q4 (5) | 15.73 | -45.5 | -41.0 | 22.27 | 49.06 | 149.11 | 0.05 | 66.67 | 0 | 0 | 0 | 0 | 49.56 | 60.54 | -2.46 | 4.87 | 266.17 | -33.29 | 37.8 | 64.13 | 22.77 | 26.56 | 65.58 | 0 | 29.03 | 51.2 | 37.06 | 0.3 | 42.86 | 36.36 | 0.26 | -3.7 | 0 | 8.18 | 427.74 | 411.25 | 13.1 | 0.0 | 0.0 | 11.84 | 0.0 | 22.57 | 5.69 | 0.0 | 31.11 | 22.18 | 26.74 | -11.6 | 39.72 | 13.39 | 1.61 | -6.04 | -6.71 | -6.15 | 16.14 | 36.32 | -16.8 | 0.09 | 58.42 | 88.02 |
| 20Q3 (4) | 28.86 | -19.02 | 0.0 | 14.94 | 94.03 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 30.87 | 20.54 | 0.0 | 1.33 | 66.25 | 0.0 | 23.03 | 30.93 | 0.0 | 16.04 | 0 | 0.0 | 19.2 | 31.96 | 0.0 | 0.21 | 0.0 | 0.0 | 0.27 | -6.9 | 0.0 | 1.55 | -1.27 | 0.0 | 13.1 | 0.0 | 0.0 | 11.84 | 0.0 | 0.0 | 5.69 | 0.0 | 0.0 | 17.5 | 8.23 | 0.0 | 35.03 | 3.92 | 0.0 | -5.66 | 19.83 | 0.0 | 11.84 | 29.97 | 0.0 | 0.06 | 4.22 | 0.0 |
