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) | 6.2 | -5.05 | 14.9 | 41.77 | 3.82 | 111.05 | 0 | 0 | 171.28 | 10.22 | 4.14 | -68.06 | 31.32 | 4.05 | 18.29 | -5.59 | 33.92 | 24.71 | 6.13 | -4.52 | 44.17 | 307.47 | 2.0 | 41.84 | 32.07 | 0.0 | 5.41 | 30.68 | 0.69 | -33.01 | 18.8 | -14.58 | 24.9 | -8.39 | -0.93 | 0 | 17.87 | -16.18 | 0.34 | 946.13 |
| 2022 (9) | 6.53 | 134.89 | 10.51 | 79.05 | 1.81 | 8950.0 | 0 | 0 | 155.4 | -5.72 | 12.96 | 33.33 | 30.1 | 5.17 | 19.37 | 11.55 | 27.2 | -3.13 | 6.42 | -1.68 | 10.84 | -16.93 | 1.41 | -15.06 | 32.07 | 0.0 | 4.14 | 30.6 | 1.03 | 22.62 | 22.01 | 43.57 | 27.18 | 40.54 | -0.69 | 0 | 21.32 | 49.09 | 0.03 | 47.48 |
| 2021 (8) | 2.78 | 87.84 | 5.87 | 291.33 | 0.02 | 0 | 0 | 0 | 164.82 | 9.51 | 9.72 | 145.45 | 28.62 | 21.74 | 17.36 | 11.16 | 28.08 | 16.76 | 6.53 | -0.15 | 13.05 | -19.2 | 1.66 | 388.24 | 32.07 | 0.0 | 3.17 | 14.03 | 0.84 | 147.06 | 15.33 | 74.8 | 19.34 | 62.79 | -1.03 | 0 | 14.3 | 80.33 | 0.02 | 0 |
| 2020 (7) | 1.48 | -24.49 | 1.5 | 163.16 | 0 | 0 | 0 | 0 | 150.5 | 7.94 | 3.96 | 54.09 | 23.51 | 28.33 | 15.62 | 18.89 | 24.05 | 22.45 | 6.54 | -4.66 | 16.15 | -18.97 | 0.34 | -24.44 | 32.07 | 0.0 | 2.78 | 10.32 | 0.34 | 0 | 8.77 | 25.11 | 11.88 | 24.66 | -0.84 | 0 | 7.93 | 18.89 | 0.00 | 0 |
| 2019 (6) | 1.96 | 15.98 | 0.57 | 14.0 | 0 | 0 | 0 | 0 | 139.43 | 9.24 | 2.57 | -21.88 | 18.32 | -20.1 | 13.14 | -26.86 | 19.64 | 1.71 | 6.86 | 7.69 | 19.93 | -1.73 | 0.45 | 0.0 | 32.07 | 0.0 | 2.52 | 15.07 | 0 | 0 | 7.01 | 1.3 | 9.53 | 4.61 | -0.34 | 0 | 6.67 | -4.3 | 0.00 | 0 |
| 2018 (5) | 1.69 | -38.77 | 0.5 | -94.59 | 0.22 | 0 | 0 | 0 | 127.64 | 14.65 | 3.29 | -37.33 | 22.93 | -17.84 | 17.96 | -28.34 | 19.31 | 18.76 | 6.37 | 506.67 | 20.28 | 6.74 | 0.45 | -10.0 | 32.07 | 0.0 | 2.19 | 31.14 | 0 | 0 | 6.92 | -1.84 | 9.11 | 4.59 | 0.05 | -90.0 | 6.97 | -7.68 | 0.01 | 0 |
| 2017 (4) | 2.76 | 1.1 | 9.25 | 291.95 | 0 | 0 | 0 | 0 | 111.33 | -12.71 | 5.25 | 0 | 27.91 | 9.62 | 25.07 | 25.58 | 16.26 | 10.01 | 1.05 | 5.0 | 19.0 | -24.99 | 0.5 | -20.63 | 32.07 | 0.0 | 1.67 | 0.0 | 0 | 0 | 7.05 | 293.85 | 8.71 | 151.73 | 0.5 | -35.06 | 7.55 | 194.92 | 0.00 | 0 |
| 2016 (3) | 2.73 | -21.55 | 2.36 | -47.9 | 0.52 | -3.7 | 0 | 0 | 127.54 | -12.82 | -4.2 | 0 | 25.46 | -29.14 | 19.96 | -18.72 | 14.78 | -7.22 | 1.0 | -31.03 | 25.33 | 33.39 | 0.63 | 320.0 | 32.07 | 0.0 | 1.67 | 43.97 | 0 | 0 | 1.79 | -82.71 | 3.46 | -69.94 | 0.77 | -69.92 | 2.56 | -80.17 | 0.00 | 0 |
| 2015 (2) | 3.48 | -24.51 | 4.53 | -57.74 | 0.54 | -94.05 | 4.34 | 5.6 | 146.29 | -11.43 | 5.06 | -52.26 | 35.93 | -0.83 | 24.56 | 11.97 | 15.93 | -36.79 | 1.45 | -23.68 | 18.99 | 97.4 | 0.15 | -74.14 | 32.07 | 0.0 | 1.16 | 954.55 | 0 | 0 | 10.35 | -2.63 | 11.51 | 7.17 | 2.56 | -22.42 | 12.91 | -7.32 | 0.00 | 0 |
| 2014 (1) | 4.61 | -2.54 | 10.72 | 0 | 9.08 | 95.27 | 4.11 | 228.8 | 165.17 | -8.57 | 10.6 | -25.19 | 36.23 | 177.84 | 21.93 | 203.88 | 25.2 | -1.06 | 1.9 | 1.06 | 9.62 | -60.41 | 0.58 | 383.33 | 32.07 | 0.0 | 0.11 | 0 | 0 | 0 | 10.63 | 884.26 | 10.74 | 894.44 | 3.3 | 126.03 | 13.93 | 448.43 | 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) | 7.64 | -13.08 | -32.57 | 19.5 | 105.26 | 22.64 | 3.21 | -40.67 | 27.89 | 0 | 0 | 0 | 44.88 | -2.2 | -2.48 | 0.44 | -40.54 | -76.47 | 33.93 | -5.57 | -13.88 | 19.40 | -4.95 | -16.69 | 35.3 | 16.16 | 15.62 | 7.24 | 12.95 | 18.88 | 56.85 | 0.07 | 34.02 | 1.71 | -2.84 | -19.34 | 32.07 | 0.0 | 0.0 | 5.82 | 0.0 | 7.58 | 0.93 | 0.0 | 34.78 | 15.84 | 2.86 | -14.19 | 22.59 | 1.99 | -8.02 | 0.49 | 275.0 | 232.43 | 16.33 | 8.0 | -9.73 | 0.31 | -1.13 | -7.63 |
| 24Q2 (19) | 8.79 | 11.69 | -20.45 | 9.5 | -38.71 | 46.15 | 5.41 | 17.61 | 118.15 | 0 | 0 | 0 | 45.89 | -0.09 | -0.99 | 0.74 | 105.56 | -48.61 | 35.93 | 6.71 | 0.17 | 20.41 | 6.99 | -9.16 | 30.39 | -2.85 | 4.25 | 6.41 | 4.4 | 9.95 | 56.81 | 9.99 | 37.52 | 1.76 | -5.88 | -4.35 | 32.07 | 0.0 | 0.0 | 5.82 | 7.58 | 7.58 | 0.93 | 34.78 | 34.78 | 15.4 | 0.52 | -7.28 | 22.15 | 3.46 | -2.42 | -0.28 | 24.32 | 75.65 | 15.12 | 1.14 | -2.2 | 0.31 | -10.28 | -8.89 |
| 24Q1 (18) | 7.87 | 26.94 | -52.1 | 15.5 | 4.03 | 63.16 | 4.6 | 20.42 | 96.58 | 0 | 0 | 0 | 45.93 | 20.14 | 12.93 | 0.36 | 5.88 | -28.0 | 33.67 | 7.5 | 9.89 | 19.07 | 4.3 | -3.86 | 31.28 | -7.78 | 3.27 | 6.14 | 0.16 | 3.72 | 51.65 | 16.93 | 31.66 | 1.87 | -6.5 | -14.61 | 32.07 | 0.0 | 0.0 | 5.41 | 0.0 | 30.68 | 0.69 | 0.0 | -33.01 | 15.32 | -18.51 | -4.79 | 21.41 | -14.02 | 0.66 | -0.37 | 60.22 | 21.28 | 14.95 | -16.34 | -4.29 | 0.35 | 3.69 | -4.53 |
| 23Q4 (17) | 6.2 | -45.28 | -5.05 | 14.9 | -6.29 | 41.77 | 3.82 | 52.19 | 111.05 | 0 | 0 | 0 | 38.23 | -16.93 | 5.67 | 0.34 | -81.82 | -83.57 | 31.32 | -20.51 | 4.05 | 18.29 | -21.46 | -5.58 | 33.92 | 11.1 | 24.71 | 6.13 | 0.66 | -4.52 | 44.17 | 4.13 | 307.47 | 2.0 | -5.66 | 41.84 | 32.07 | 0.0 | 0.0 | 5.41 | 0.0 | 30.68 | 0.69 | 0.0 | -33.01 | 18.8 | 1.84 | -14.58 | 24.9 | 1.38 | -8.39 | -0.93 | -151.35 | -34.78 | 17.87 | -1.22 | -16.18 | 0.34 | 0.43 | 946.13 |
| 23Q3 (16) | 11.33 | 2.53 | -3.49 | 15.9 | 144.62 | -4.68 | 2.51 | 1.21 | 110.92 | 0 | 0 | 0 | 46.02 | -0.71 | 26.19 | 1.87 | 29.86 | -64.98 | 39.4 | 9.84 | 24.76 | 23.28 | 3.64 | 17.95 | 30.53 | 4.73 | 13.03 | 6.09 | 4.46 | 36.85 | 42.42 | 2.69 | 284.59 | 2.12 | 15.22 | 41.33 | 32.07 | 0.0 | 0.0 | 5.41 | 0.0 | 30.68 | 0.69 | 0.0 | -33.01 | 18.46 | 11.14 | -8.66 | 24.56 | 8.19 | -3.23 | -0.37 | 67.83 | -5.71 | 18.09 | 17.01 | -8.91 | 0.34 | -2.48 | 1801.96 |
| 23Q2 (15) | 11.05 | -32.74 | 382.53 | 6.5 | -31.58 | 35.98 | 2.48 | 5.98 | 300.0 | 0 | 0 | 0 | 46.35 | 13.97 | 12.72 | 1.44 | 188.0 | -45.04 | 35.87 | 17.07 | 11.12 | 22.47 | 13.23 | 14.12 | 29.15 | -3.76 | 8.73 | 5.83 | -1.52 | 42.54 | 41.31 | 5.3 | 243.11 | 1.84 | -15.98 | 17.95 | 32.07 | 0.0 | 0.0 | 5.41 | 30.68 | 30.68 | 0.69 | -33.01 | -33.01 | 16.61 | 3.23 | 11.48 | 22.7 | 6.72 | 13.05 | -1.15 | -144.68 | -105.36 | 15.46 | -1.02 | 7.81 | 0.35 | -6.0 | 1569.76 |
| 23Q1 (14) | 16.43 | 151.61 | 384.66 | 9.5 | -9.61 | 39.3 | 2.34 | 29.28 | 2825.0 | 0 | 0 | 0 | 40.67 | 12.41 | -2.33 | 0.5 | -75.85 | -82.94 | 30.64 | 1.79 | 10.61 | 19.84 | 2.43 | 18.67 | 30.29 | 11.36 | 13.19 | 5.92 | -7.79 | 51.79 | 39.23 | 261.9 | 282.73 | 2.19 | 55.32 | 34.36 | 32.07 | 0.0 | 0.0 | 4.14 | 0.0 | 30.6 | 1.03 | 0.0 | 22.62 | 16.09 | -26.9 | -11.88 | 21.27 | -21.74 | -4.49 | -0.47 | 31.88 | -46.88 | 15.62 | -26.74 | -12.93 | 0.37 | 1036.24 | 1725.29 |
| 22Q4 (13) | 6.53 | -44.38 | 134.89 | 10.51 | -36.99 | 79.05 | 1.81 | 52.1 | 8950.0 | 0 | 0 | 0 | 36.18 | -0.8 | -11.21 | 2.07 | -61.24 | -20.99 | 30.1 | -4.69 | 5.17 | 19.37 | -1.88 | 11.53 | 27.2 | 0.7 | -3.13 | 6.42 | 44.27 | -1.68 | 10.84 | -1.72 | -16.93 | 1.41 | -6.0 | -15.06 | 32.07 | 0.0 | 0.0 | 4.14 | 0.0 | 30.6 | 1.03 | 0.0 | 22.62 | 22.01 | 8.91 | 43.57 | 27.18 | 7.09 | 40.54 | -0.69 | -97.14 | 33.01 | 21.32 | 7.35 | 49.09 | 0.03 | 82.59 | 47.48 |
| 22Q3 (12) | 11.74 | 412.66 | 704.11 | 16.68 | 248.95 | 821.55 | 1.19 | 91.94 | 0 | 0 | 0 | 0 | 36.47 | -11.31 | -9.88 | 5.34 | 103.82 | 99.25 | 31.58 | -2.17 | 16.27 | 19.74 | 0.28 | 19.68 | 27.01 | 0.75 | 6.38 | 4.45 | 8.8 | -29.59 | 11.03 | -8.39 | -31.91 | 1.5 | -3.85 | 328.57 | 32.07 | 0.0 | 0.0 | 4.14 | 0.0 | 30.6 | 1.03 | 0.0 | 22.62 | 20.21 | 35.64 | 59.01 | 25.38 | 26.39 | 51.79 | -0.35 | 37.5 | 67.59 | 19.86 | 38.49 | 70.77 | 0.02 | -14.39 | 0 |
| 22Q2 (11) | 2.29 | -32.45 | 53.69 | 4.78 | -29.91 | 0 | 0.62 | 675.0 | 0 | 0 | 0 | 0 | 41.12 | -1.25 | -3.99 | 2.62 | -10.58 | -4.73 | 32.28 | 16.53 | 20.54 | 19.69 | 17.75 | 19.41 | 26.81 | 0.19 | 17.38 | 4.09 | 4.87 | -34.24 | 12.04 | 17.46 | -27.99 | 1.56 | -4.29 | 300.0 | 32.07 | 0.0 | 0.0 | 4.14 | 30.6 | 30.6 | 1.03 | 22.62 | 22.62 | 14.9 | -18.4 | 48.41 | 20.08 | -9.83 | 42.92 | -0.56 | -75.0 | 44.0 | 14.34 | -20.07 | 58.63 | 0.02 | 2.76 | 0 |
| 22Q1 (10) | 3.39 | 21.94 | 158.78 | 6.82 | 16.18 | 0 | 0.08 | 300.0 | 0 | 0 | 0 | 0 | 41.64 | 2.18 | 2.16 | 2.93 | 11.83 | 76.51 | 27.7 | -3.21 | 16.29 | 16.72 | -3.73 | 10.07 | 26.76 | -4.7 | 12.11 | 3.9 | -40.28 | -39.35 | 10.25 | -21.46 | -39.02 | 1.63 | -1.81 | 340.54 | 32.07 | 0.0 | 0.0 | 3.17 | 0.0 | 14.03 | 0.84 | 0.0 | 147.06 | 18.26 | 19.11 | 75.07 | 22.27 | 15.15 | 64.48 | -0.32 | 68.93 | 58.44 | 17.94 | 25.45 | 85.71 | 0.02 | -8.2 | 0 |
| 21Q4 (9) | 2.78 | 90.41 | 87.84 | 5.87 | 224.31 | 291.33 | 0.02 | 0 | 0 | 0 | 0 | 0 | 40.75 | 0.69 | 0.37 | 2.62 | -2.24 | 54.12 | 28.62 | 5.38 | 21.74 | 17.37 | 5.28 | 11.17 | 28.08 | 10.59 | 16.76 | 6.53 | 3.32 | -0.15 | 13.05 | -19.44 | -19.2 | 1.66 | 374.29 | 388.24 | 32.07 | 0.0 | 0.0 | 3.17 | 0.0 | 14.03 | 0.84 | 0.0 | 147.06 | 15.33 | 20.61 | 74.8 | 19.34 | 15.67 | 62.79 | -1.03 | 4.63 | -22.62 | 14.3 | 22.96 | 80.33 | 0.02 | 0 | 0 |
| 21Q3 (8) | 1.46 | -2.01 | -54.52 | 1.81 | 0 | 262.0 | 0 | 0 | 0 | 0 | 0 | 0 | 40.47 | -5.51 | 5.78 | 2.68 | -2.55 | 131.03 | 27.16 | 1.42 | 62.44 | 16.49 | 0.06 | 41.62 | 25.39 | 11.16 | 13.75 | 6.32 | 1.61 | -2.62 | 16.2 | -3.11 | -10.2 | 0.35 | -10.26 | -10.26 | 32.07 | 0.0 | 0.0 | 3.17 | 0.0 | 14.03 | 0.84 | 0.0 | 147.06 | 12.71 | 26.59 | 80.03 | 16.72 | 19.0 | 64.24 | -1.08 | -8.0 | -71.43 | 11.63 | 28.65 | 80.87 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.49 | 13.74 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 42.83 | 5.08 | 15.1 | 2.75 | 65.66 | 257.14 | 26.78 | 12.43 | 33.04 | 16.49 | 8.54 | 0 | 22.84 | -4.32 | 13.97 | 6.22 | -3.27 | -2.96 | 16.72 | -0.54 | -12.46 | 0.39 | 5.41 | 2.63 | 32.07 | 0.0 | 0.0 | 3.17 | 14.03 | 14.03 | 0.84 | 147.06 | 147.06 | 10.04 | -3.74 | 70.17 | 14.05 | 3.77 | 55.76 | -1.0 | -29.87 | -1.01 | 9.04 | -6.42 | 84.11 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.31 | -11.49 | -49.81 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 40.76 | 0.39 | 18.35 | 1.66 | -2.35 | 403.03 | 23.82 | 1.32 | 22.4 | 15.19 | -2.76 | 0 | 23.87 | -0.75 | 10.05 | 6.43 | -1.68 | -5.02 | 16.81 | 4.09 | -18.56 | 0.37 | 8.82 | -15.91 | 32.07 | 0.0 | 0.0 | 2.78 | 0.0 | 10.32 | 0.34 | 0.0 | 0 | 10.43 | 18.93 | 42.29 | 13.54 | 13.97 | 37.46 | -0.77 | 8.33 | -14.93 | 9.66 | 21.82 | 45.05 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.48 | -53.89 | -24.49 | 1.5 | 200.0 | 163.16 | 0 | 0 | 0 | 0 | 0 | 0 | 40.6 | 6.12 | 20.65 | 1.7 | 46.55 | 431.25 | 23.51 | 40.61 | 28.33 | 15.62 | 34.12 | 0 | 24.05 | 7.75 | 22.45 | 6.54 | 0.77 | -4.66 | 16.15 | -10.48 | -18.97 | 0.34 | -12.82 | -24.44 | 32.07 | 0.0 | 0.0 | 2.78 | 0.0 | 10.32 | 0.34 | 0.0 | 0 | 8.77 | 24.22 | 25.11 | 11.88 | 16.7 | 24.66 | -0.84 | -33.33 | -147.06 | 7.93 | 23.33 | 18.89 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.21 | 115.44 | 0.0 | 0.5 | -1.96 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 38.26 | 2.82 | 0.0 | 1.16 | 50.65 | 0.0 | 16.72 | -16.94 | 0.0 | 11.65 | 0 | 0.0 | 22.32 | 11.38 | 0.0 | 6.49 | 1.25 | 0.0 | 18.04 | -5.55 | 0.0 | 0.39 | 2.63 | 0.0 | 32.07 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 7.06 | 19.66 | 0.0 | 10.18 | 12.86 | 0.0 | -0.63 | 36.36 | 0.0 | 6.43 | 30.96 | 0.0 | 0.00 | 0 | 0.0 |
