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) | 30.98 | 34.52 | 9.6 | -20.46 | 0.28 | 366.67 | 0 | 0 | 98.66 | -17.6 | 4.2 | -50.35 | 13.02 | -24.17 | 13.20 | -7.98 | 24.89 | -24.12 | 2.92 | -4.89 | 0.65 | -88.83 | 26.6 | -3.2 | 7.56 | 0.13 | 8.85 | 10.62 | 1.64 | -65.4 | 12.09 | 28.75 | 22.58 | 2.08 | -1.75 | 0 | 10.34 | 33.42 | 0.43 | 4.61 |
| 2022 (9) | 23.03 | 19.08 | 12.07 | 162.96 | 0.06 | -98.8 | 0 | 0 | 119.73 | 29.96 | 8.46 | 81.55 | 17.17 | -2.55 | 14.34 | -25.02 | 32.8 | 3.9 | 3.07 | 2.33 | 5.82 | -48.99 | 27.48 | 3.15 | 7.55 | 0.8 | 8.0 | 6.24 | 4.74 | 28.46 | 9.39 | 63.87 | 22.12 | 30.42 | -1.64 | 0 | 7.75 | 682.83 | 0.41 | 11.6 |
| 2021 (8) | 19.34 | -15.55 | 4.59 | -72.82 | 4.99 | 0.2 | 0 | 0 | 92.13 | 13.88 | 4.66 | 275.81 | 17.62 | 31.0 | 19.13 | 15.04 | 31.57 | 51.92 | 3.0 | 0.33 | 11.41 | -30.04 | 26.64 | -6.69 | 7.49 | 0.0 | 7.53 | 1.62 | 3.69 | 88.27 | 5.73 | 41.83 | 16.96 | 26.38 | -4.74 | 0 | 0.99 | 182.86 | 0.37 | 584.76 |
| 2020 (7) | 22.9 | 6.76 | 16.89 | 24.01 | 4.98 | 149.0 | 0 | 0 | 80.9 | -16.99 | 1.24 | -72.98 | 13.45 | -10.09 | 16.63 | 8.31 | 20.78 | 4.69 | 2.99 | 34.68 | 16.31 | -23.82 | 28.55 | -8.73 | 7.49 | 0.0 | 7.41 | 6.62 | 1.96 | 110.75 | 4.04 | -47.46 | 13.42 | -13.81 | -3.69 | 0 | 0.35 | -93.89 | 0.05 | -6.02 |
| 2019 (6) | 21.45 | 21.88 | 13.62 | 39.41 | 2.0 | -85.45 | 0 | 0 | 97.46 | -0.81 | 4.59 | -38.8 | 14.96 | 0.4 | 15.35 | 1.23 | 19.85 | -7.85 | 2.22 | -4.72 | 21.41 | 101.98 | 31.28 | -6.52 | 7.49 | 0.0 | 6.95 | 12.1 | 0.93 | -37.16 | 7.69 | -7.68 | 15.57 | -2.81 | -1.96 | 0 | 5.73 | -22.57 | 0.06 | 20.53 |
| 2018 (5) | 17.6 | -26.36 | 9.77 | -39.47 | 13.75 | 403.66 | 0 | 0 | 98.26 | 73.21 | 7.5 | 4.31 | 14.9 | -3.81 | 15.16 | -44.46 | 21.54 | 16.87 | 2.33 | 104.39 | 10.6 | -65.49 | 33.46 | -1.93 | 7.49 | 0.0 | 6.2 | 13.14 | 1.48 | 0 | 8.33 | 7.76 | 16.02 | 21.18 | -0.93 | 0 | 7.4 | 18.4 | 0.05 | -71.66 |
| 2017 (4) | 23.9 | 223.41 | 16.14 | 711.06 | 2.73 | -69.01 | 0 | 0 | 56.73 | 49.6 | 7.19 | 10.62 | 15.49 | 108.76 | 27.30 | 39.54 | 18.43 | 152.12 | 1.14 | 96.55 | 30.72 | 18.38 | 34.12 | 5.11 | 7.49 | 2.74 | 5.48 | 13.46 | 0 | 0 | 7.73 | 14.69 | 13.22 | 13.57 | -1.48 | 0 | 6.25 | -9.81 | 0.17 | 806.35 |
| 2016 (3) | 7.39 | 14.75 | 1.99 | -39.7 | 8.81 | 0 | 0 | 0 | 37.92 | 25.44 | 6.5 | 5.52 | 7.42 | 36.65 | 19.57 | 8.94 | 7.31 | 16.03 | 0.58 | 625.0 | 25.95 | 214.16 | 32.46 | 11492.86 | 7.29 | 7.84 | 4.83 | 14.45 | 0.07 | 250.0 | 6.74 | 5.31 | 11.64 | 9.4 | 0.19 | 0 | 6.93 | 9.48 | 0.02 | -6.58 |
| 2015 (2) | 6.44 | 31.16 | 3.3 | 186.96 | 0 | 0 | 0 | 0 | 30.23 | 7.24 | 6.16 | 6.21 | 5.43 | 9.7 | 17.96 | 2.29 | 6.3 | 23.29 | 0.08 | 0.0 | 8.26 | 2.1 | 0.28 | -6.67 | 6.76 | 3.52 | 4.22 | 15.93 | 0.02 | -33.33 | 6.4 | 7.38 | 10.64 | 10.6 | -0.07 | 0 | 6.33 | 6.57 | 0.02 | 1.8 |
| 2014 (1) | 4.91 | 16.08 | 1.15 | -55.77 | 0 | 0 | 0 | 0 | 28.19 | 3.98 | 5.8 | 14.4 | 4.95 | 14.32 | 17.56 | 9.94 | 5.11 | 7.35 | 0.08 | 0.0 | 8.09 | 0 | 0.3 | 30.43 | 6.53 | 0.46 | 3.64 | 16.29 | 0.03 | 0 | 5.96 | 15.28 | 9.62 | 15.9 | -0.02 | 0 | 5.94 | 15.56 | 0.02 | 190.66 |
| 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) | 32.36 | 12.71 | 10.78 | 12.45 | 34.74 | 6.32 | 0.06 | 20.0 | -77.78 | 0 | 0 | 0 | 35.97 | 12.83 | 41.5 | 2.95 | 22.41 | 76.65 | 19.94 | -9.49 | 36.39 | 17.49 | -17.86 | 23.43 | 31.95 | 17.03 | 14.93 | 2.85 | -1.72 | -4.36 | 0.62 | 8.77 | -6.06 | 26.83 | -2.79 | -3.94 | 7.62 | 0.79 | 0.79 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 25.03 | 13.31 | 12.14 | -0.76 | -660.0 | -162.07 | -0.76 | -106.93 | -106.59 | 0.42 | 0.11 | -0.88 |
| 24Q2 (19) | 28.71 | -6.54 | 9.79 | 9.24 | -0.65 | 25.71 | 0.05 | -16.67 | -81.48 | 0 | 0 | 0 | 31.88 | 43.86 | 25.31 | 2.41 | 117.12 | 77.21 | 22.03 | 52.35 | 43.61 | 21.30 | 42.87 | 57.19 | 27.3 | 2.02 | -6.51 | 2.9 | -0.68 | -6.15 | 0.57 | -6.56 | -14.93 | 27.6 | 0.77 | 1.1 | 7.56 | 0.0 | 0.0 | 9.27 | 4.75 | 4.75 | 1.75 | 6.71 | 6.71 | 11.07 | -16.07 | 8.96 | 22.09 | -6.75 | 6.97 | -0.1 | 81.13 | 92.31 | 10.97 | -13.35 | 23.81 | 0.42 | -1.24 | -2.36 |
| 24Q1 (18) | 30.72 | -0.84 | 17.84 | 9.3 | -3.12 | -2.72 | 0.06 | -78.57 | -79.31 | 0 | 0 | 0 | 22.16 | -7.63 | -6.89 | 1.11 | 311.11 | 23.33 | 14.46 | 11.06 | 3.14 | 14.91 | 12.94 | 24.32 | 26.76 | 7.51 | -14.48 | 2.92 | 0.0 | -5.19 | 0.61 | -6.15 | -16.44 | 27.39 | 2.97 | 1.37 | 7.56 | 0.0 | 0.13 | 8.85 | 0.0 | 10.62 | 1.64 | 0.0 | -65.4 | 13.19 | 9.1 | 28.18 | 23.69 | 4.92 | 2.91 | -0.53 | 69.71 | 71.81 | 12.66 | 22.44 | 50.54 | 0.42 | -1.11 | 3.02 |
| 23Q4 (17) | 30.98 | 6.06 | 34.52 | 9.6 | -18.02 | -20.46 | 0.28 | 3.7 | 366.67 | 0 | 0 | 0 | 23.99 | -5.63 | -15.85 | 0.27 | -83.83 | -57.81 | 13.02 | -10.94 | -24.17 | 13.20 | -6.86 | -7.97 | 24.89 | -10.47 | -24.12 | 2.92 | -2.01 | -4.89 | 0.65 | -1.52 | -88.83 | 26.6 | -4.76 | -3.2 | 7.56 | 0.0 | 0.13 | 8.85 | 0.0 | 10.62 | 1.64 | 0.0 | -65.4 | 12.09 | 2.28 | 28.75 | 22.58 | 1.16 | 2.08 | -1.75 | -503.45 | -6.71 | 10.34 | -10.32 | 33.42 | 0.43 | 1.37 | 4.61 |
| 23Q3 (16) | 29.21 | 11.7 | 42.56 | 11.71 | 59.32 | 7.04 | 0.27 | 0.0 | -91.64 | 0 | 0 | 0 | 25.42 | -0.08 | -28.35 | 1.67 | 22.79 | -47.98 | 14.62 | -4.69 | -41.0 | 14.17 | 4.6 | -31.92 | 27.8 | -4.79 | -27.09 | 2.98 | -3.56 | -1.97 | 0.66 | -1.49 | -94.14 | 27.93 | 2.31 | -3.16 | 7.56 | 0.0 | 0.13 | 8.85 | 0.0 | 10.62 | 1.64 | 0.0 | -65.4 | 11.82 | 16.34 | 36.49 | 22.32 | 8.09 | 4.3 | -0.29 | 77.69 | 12.12 | 11.53 | 30.14 | 38.42 | 0.42 | -1.38 | 4.14 |
| 23Q2 (15) | 26.15 | 0.31 | -10.38 | 7.35 | -23.12 | -3.03 | 0.27 | -6.9 | -91.43 | 0 | 0 | 0 | 25.44 | 6.89 | -12.7 | 1.36 | 51.11 | -41.88 | 15.34 | 9.42 | -19.43 | 13.55 | 12.99 | -23.92 | 29.2 | -6.68 | -22.85 | 3.09 | 0.32 | 5.1 | 0.67 | -8.22 | -94.16 | 27.3 | 1.04 | -1.55 | 7.56 | 0.13 | 0.67 | 8.85 | 10.62 | 10.62 | 1.64 | -65.4 | -65.4 | 10.16 | -1.26 | 86.42 | 20.65 | -10.3 | 13.59 | -1.3 | 30.85 | 43.72 | 8.86 | 5.35 | 182.17 | 0.43 | 4.2 | 1.98 |
| 23Q1 (14) | 26.07 | 13.2 | 16.12 | 9.56 | -20.8 | 5.17 | 0.29 | 383.33 | -94.21 | 0 | 0 | 0 | 23.8 | -16.52 | -10.53 | 0.9 | 40.62 | -60.35 | 14.02 | -18.35 | -20.57 | 11.99 | -16.39 | -32.74 | 31.29 | -4.6 | -12.08 | 3.08 | 0.33 | 7.69 | 0.73 | -87.46 | -93.14 | 27.02 | -1.67 | -0.41 | 7.55 | 0.0 | 0.53 | 8.0 | 0.0 | 6.24 | 4.74 | 0.0 | 28.46 | 10.29 | 9.58 | 28.62 | 23.02 | 4.07 | 19.77 | -1.88 | -14.63 | 37.95 | 8.41 | 8.52 | 69.22 | 0.41 | 0.42 | 20.68 |
| 22Q4 (13) | 23.03 | 12.4 | 19.08 | 12.07 | 10.33 | 162.96 | 0.06 | -98.14 | -98.8 | 0 | 0 | 0 | 28.51 | -19.64 | 2.44 | 0.64 | -80.06 | -64.44 | 17.17 | -30.71 | -2.55 | 14.34 | -31.1 | -25.01 | 32.8 | -13.98 | 3.9 | 3.07 | 0.99 | 2.33 | 5.82 | -48.31 | -48.99 | 27.48 | -4.72 | 3.15 | 7.55 | 0.0 | 0.8 | 8.0 | 0.0 | 6.24 | 4.74 | 0.0 | 28.46 | 9.39 | 8.43 | 63.87 | 22.12 | 3.36 | 30.42 | -1.64 | -396.97 | 65.4 | 7.75 | -6.96 | 682.83 | 0.41 | 0.92 | 11.6 |
| 22Q3 (12) | 20.49 | -29.78 | 15.96 | 10.94 | 44.33 | 176.26 | 3.23 | 2.54 | -35.01 | 0 | 0 | 0 | 35.48 | 21.76 | 51.95 | 3.21 | 37.18 | 101.89 | 24.78 | 30.15 | 63.89 | 20.81 | 16.89 | 19.35 | 38.13 | 0.74 | 32.03 | 3.04 | 3.4 | 1.33 | 11.26 | -1.83 | -14.57 | 28.84 | 4.0 | 6.54 | 7.55 | 0.53 | 0.8 | 8.0 | 0.0 | 6.24 | 4.74 | 0.0 | 28.46 | 8.66 | 58.9 | 122.05 | 21.4 | 17.71 | 41.44 | -0.33 | 85.71 | 92.62 | 8.33 | 165.29 | 1561.4 | 0.41 | -3.42 | 7.67 |
| 22Q2 (11) | 29.18 | 29.98 | 33.3 | 7.58 | -16.61 | 119.71 | 3.15 | -37.13 | -36.62 | 0 | 0 | 0 | 29.14 | 9.55 | 37.26 | 2.34 | 3.08 | 168.97 | 19.04 | 7.88 | 43.37 | 17.81 | -0.11 | 12.92 | 37.85 | 6.35 | 51.89 | 2.94 | 2.8 | -1.67 | 11.47 | 7.8 | -17.84 | 27.73 | 2.21 | 1.24 | 7.51 | 0.0 | 0.27 | 8.0 | 6.24 | 7.96 | 4.74 | 28.46 | 141.84 | 5.45 | -31.87 | 2.83 | 18.18 | -5.41 | 23.93 | -2.31 | 23.76 | 47.97 | 3.14 | -36.82 | 265.12 | 0.42 | 23.31 | 11.82 |
| 22Q1 (10) | 22.45 | 16.08 | -12.78 | 9.09 | 98.04 | 201.99 | 5.01 | 0.4 | 0.6 | 0 | 0 | 0 | 26.6 | -4.42 | 34.82 | 2.27 | 26.11 | 482.05 | 17.65 | 0.17 | 56.75 | 17.83 | -6.78 | 29.8 | 35.59 | 12.73 | 57.9 | 2.86 | -4.67 | -4.03 | 10.64 | -6.75 | -32.4 | 27.13 | 1.84 | -4.03 | 7.51 | 0.27 | 0.27 | 7.53 | 0.0 | 1.62 | 3.69 | 0.0 | 88.27 | 8.0 | 39.62 | 80.18 | 19.22 | 13.33 | 39.17 | -3.03 | 36.08 | 20.68 | 4.97 | 402.02 | 701.61 | 0.34 | -7.14 | -9.55 |
| 21Q4 (9) | 19.34 | 9.45 | -15.55 | 4.59 | 15.91 | -72.82 | 4.99 | 0.4 | 0.2 | 0 | 0 | 0 | 27.83 | 19.19 | 24.3 | 1.8 | 13.21 | 318.6 | 17.62 | 16.53 | 31.0 | 19.12 | 9.65 | 15.02 | 31.57 | 9.31 | 51.92 | 3.0 | 0.0 | 0.33 | 11.41 | -13.43 | -30.04 | 26.64 | -1.59 | -6.69 | 7.49 | 0.0 | 0.0 | 7.53 | 0.0 | 1.62 | 3.69 | 0.0 | 88.27 | 5.73 | 46.92 | 41.83 | 16.96 | 12.1 | 26.38 | -4.74 | -6.04 | -28.46 | 0.99 | 273.68 | 182.86 | 0.37 | -2.64 | 584.76 |
| 21Q3 (8) | 17.67 | -19.28 | -12.26 | 3.96 | 14.78 | -68.01 | 4.97 | 0.0 | 17.22 | 0 | 0 | 0 | 23.35 | 9.99 | 11.94 | 1.59 | 82.76 | 307.69 | 15.12 | 13.86 | 12.75 | 17.44 | 10.59 | 7.85 | 28.88 | 15.89 | 22.11 | 3.0 | 0.33 | 0.67 | 13.18 | -5.59 | -30.78 | 27.07 | -1.17 | -8.02 | 7.49 | 0.0 | 0.0 | 7.53 | 1.62 | 1.62 | 3.69 | 88.27 | 88.27 | 3.9 | -26.42 | 6.85 | 15.13 | 3.14 | 16.21 | -4.47 | -0.68 | -29.57 | -0.57 | -166.28 | -385.0 | 0.38 | 0.31 | 509.56 |
| 21Q2 (7) | 21.89 | -14.96 | 2.24 | 3.45 | 14.62 | -74.22 | 4.97 | -0.2 | 42.0 | 0 | 0 | 0 | 21.23 | 7.6 | 11.68 | 0.87 | 123.08 | 234.62 | 13.28 | 17.94 | 5.99 | 15.77 | 14.83 | 0 | 24.92 | 10.56 | -2.77 | 2.99 | 0.34 | 11.99 | 13.96 | -11.31 | -29.67 | 27.39 | -3.11 | -9.27 | 7.49 | 0.0 | 0.0 | 7.41 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 5.3 | 19.37 | 62.58 | 14.67 | 6.23 | 16.06 | -4.44 | -16.23 | -53.63 | 0.86 | 38.71 | 132.43 | 0.38 | -0.26 | 524.08 |
| 21Q1 (6) | 25.74 | 12.4 | 12.25 | 3.01 | -82.18 | -77.87 | 4.98 | 0.0 | 80.43 | 0 | 0 | 0 | 19.73 | -11.88 | 5.85 | 0.39 | -9.3 | 143.75 | 11.26 | -16.28 | -11.06 | 13.73 | -17.4 | 0 | 22.54 | 8.47 | -1.05 | 2.98 | -0.33 | 36.7 | 15.74 | -3.49 | -23.89 | 28.27 | -0.98 | -9.13 | 7.49 | 0.0 | 0.0 | 7.41 | 0.0 | 6.62 | 1.96 | 0.0 | 110.75 | 4.44 | 9.9 | -43.51 | 13.81 | 2.91 | -12.26 | -3.82 | -3.52 | -84.54 | 0.62 | 77.14 | -89.29 | 0.38 | 603.04 | 570.02 |
| 20Q4 (5) | 22.9 | 13.7 | 6.76 | 16.89 | 36.43 | 24.01 | 4.98 | 17.45 | 149.0 | 0 | 0 | 0 | 22.39 | 7.33 | -8.31 | 0.43 | 10.26 | -51.14 | 13.45 | 0.3 | -10.09 | 16.63 | 2.82 | 0 | 20.78 | -12.14 | 4.69 | 2.99 | 0.34 | 34.68 | 16.31 | -14.34 | -23.82 | 28.55 | -2.99 | -8.73 | 7.49 | 0.0 | 0.0 | 7.41 | 0.0 | 6.62 | 1.96 | 0.0 | 110.75 | 4.04 | 10.68 | -47.46 | 13.42 | 3.07 | -13.81 | -3.69 | -6.96 | -88.27 | 0.35 | 75.0 | -93.89 | 0.05 | -13.33 | -6.02 |
| 20Q3 (4) | 20.14 | -5.93 | 0.0 | 12.38 | -7.47 | 0.0 | 4.24 | 21.14 | 0.0 | 0 | 0 | 0.0 | 20.86 | 9.73 | 0.0 | 0.39 | 50.0 | 0.0 | 13.41 | 7.02 | 0.0 | 16.17 | 0 | 0.0 | 23.65 | -7.73 | 0.0 | 2.98 | 11.61 | 0.0 | 19.04 | -4.08 | 0.0 | 29.43 | -2.52 | 0.0 | 7.49 | 0.0 | 0.0 | 7.41 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 3.65 | 11.96 | 0.0 | 13.02 | 3.01 | 0.0 | -3.45 | -19.38 | 0.0 | 0.2 | -45.95 | 0.0 | 0.06 | 2.69 | 0.0 |
