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) | 14.53 | -11.4 | 77.94 | 37.65 | 0.23 | -99.37 | 0 | 0 | 52.69 | -34.73 | -6.27 | 0 | 10.15 | -4.87 | 19.26 | 45.75 | 33.32 | -6.75 | 0.92 | 0 | 33.68 | 577.67 | 1.4 | -4.11 | 33.79 | 7.2 | 0 | 0 | 5.68 | 14.06 | 11.33 | -44.24 | 17.01 | -32.77 | -7.15 | 0 | 4.18 | -71.45 | 0.00 | 0 |
| 2022 (9) | 16.4 | -1.2 | 56.62 | 218.45 | 36.37 | 837.37 | 0 | 0 | 80.73 | -20.39 | 5.56 | -55.48 | 10.67 | -28.58 | 13.22 | -10.29 | 35.73 | -11.12 | 0 | 0 | 4.97 | -86.22 | 1.46 | 16.8 | 31.52 | 0.0 | 0 | 0 | 4.98 | 19.14 | 20.32 | -15.3 | 25.3 | -10.19 | -5.68 | 0 | 14.64 | -22.99 | 0.00 | 6.45 |
| 2021 (8) | 16.6 | -62.45 | 17.78 | -25.23 | 3.88 | -2.76 | 0 | 0 | 101.41 | 54.75 | 12.49 | 143.0 | 14.94 | 28.02 | 14.73 | -17.27 | 40.2 | -3.04 | 0 | 0 | 36.07 | -20.16 | 1.25 | 177.78 | 31.52 | 0.0 | 0 | 0 | 4.18 | -38.17 | 23.99 | 50.69 | 28.17 | 24.21 | -4.98 | 0 | 19.01 | 61.93 | 0.00 | -99.79 |
| 2020 (7) | 44.21 | 153.21 | 23.78 | -38.55 | 3.99 | -25.0 | 0 | 0 | 65.53 | -0.23 | 5.14 | 43.18 | 11.67 | 4.2 | 17.81 | 4.43 | 41.46 | 15.36 | 0 | 0 | 45.18 | 74.17 | 0.45 | -4.26 | 31.52 | 0.0 | 0 | 0 | 6.76 | 41.72 | 15.92 | 7.42 | 22.68 | 15.77 | -4.18 | 0 | 11.74 | 45.66 | 0.08 | 1.66 |
| 2019 (6) | 17.46 | -19.61 | 38.7 | -2.52 | 5.32 | 53100.0 | 0 | 0 | 65.68 | 9.59 | 3.59 | 12.89 | 11.2 | 19.91 | 17.05 | 9.42 | 35.94 | -11.02 | 0 | 0 | 25.94 | -1.52 | 0.47 | -2.08 | 31.52 | 8.02 | 0 | 0 | 4.77 | 26.19 | 14.82 | -2.44 | 19.59 | 3.27 | -6.76 | 0 | 8.06 | -22.65 | 0.08 | 4.52 |
| 2018 (5) | 21.72 | 87.4 | 39.7 | 40.38 | 0.01 | 0.0 | 0 | 0 | 59.93 | 41.28 | 3.18 | -27.56 | 9.34 | -8.88 | 15.58 | -35.5 | 40.39 | 36.78 | 0 | 0 | 26.34 | 76.9 | 0.48 | 2.13 | 29.18 | 9.99 | 0 | 0 | 3.78 | 0.0 | 15.19 | -1.81 | 18.97 | -1.45 | -4.77 | 0 | 10.42 | -17.95 | 0.08 | 6.78 |
| 2017 (4) | 11.59 | -17.21 | 28.28 | 129.17 | 0.01 | 0 | 0 | 0 | 42.42 | 21.58 | 4.39 | -8.92 | 10.25 | 32.94 | 24.16 | 9.35 | 29.53 | 48.47 | 0 | 0 | 14.89 | 0 | 0.47 | -7.84 | 26.53 | 8.02 | 0 | 0 | 3.78 | 0.0 | 15.47 | 14.42 | 19.25 | 11.27 | -2.77 | 0 | 12.7 | 21.65 | 0.07 | -0.19 |
| 2016 (3) | 14.0 | -31.41 | 12.34 | 24.14 | 0 | 0 | 0 | 0 | 34.89 | 0.37 | 4.82 | -4.93 | 7.71 | 14.9 | 22.10 | 14.48 | 19.89 | 7.8 | 0.14 | -67.44 | 0 | 0 | 0.51 | -1.92 | 24.56 | 9.99 | 0 | 0 | 3.78 | 0.0 | 13.52 | 16.45 | 17.3 | 12.41 | -3.08 | 0 | 10.44 | -17.67 | 0.07 | 0.19 |
| 2015 (2) | 20.41 | 9.2 | 9.94 | 9.47 | 0 | 0 | 0 | 0 | 34.76 | -5.36 | 5.07 | 34.84 | 6.71 | -13.97 | 19.30 | -9.1 | 18.45 | 167.78 | 0.43 | -96.23 | 0.95 | -50.0 | 0.52 | 4.0 | 22.33 | 0.0 | 0 | 0 | 3.78 | 0.0 | 11.61 | 25.11 | 15.39 | 17.84 | 1.07 | -53.68 | 12.68 | 9.4 | 0.07 | 6.87 |
| 2014 (1) | 18.69 | 91.3 | 9.08 | 52.35 | 0 | 0 | 0 | 0 | 36.73 | 8.41 | 3.76 | 27.89 | 7.8 | 3.31 | 21.24 | -4.7 | 6.89 | -6.51 | 11.41 | 3.54 | 1.9 | 0 | 0.5 | 6.38 | 22.33 | 0.0 | 0 | 0 | 3.78 | 0.0 | 9.28 | 17.32 | 13.06 | 11.72 | 2.31 | 143.16 | 11.59 | 30.81 | 0.07 | 4.62 |
| 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) | 19.63 | 13.8 | -16.86 | 68.74 | -3.78 | -13.88 | 3.3 | 26.44 | 25.95 | 0 | 0 | 0 | 19.7 | 13.61 | 27.26 | 1.41 | 14.63 | 805.0 | 14.89 | 10.38 | 23.67 | 22.56 | 3.32 | 0.13 | 31.23 | -7.77 | -7.22 | 34.64 | 1667.35 | 5487.1 | 32.59 | 0.12 | -21.79 | 1.45 | -1.36 | -4.61 | 39.99 | 0.0 | 20.85 | 0 | 0 | 0 | 7.15 | 0.0 | 25.88 | 13.17 | 11.99 | 1.0 | 20.32 | 7.46 | 8.55 | -4.94 | 8.52 | 17.67 | 8.23 | 29.4 | 16.9 | 0.00 | 0 | 0 |
| 24Q2 (19) | 17.25 | -23.03 | -6.71 | 71.44 | -9.95 | 4.9 | 2.61 | 155.88 | 467.39 | 0 | 0 | 0 | 17.34 | 13.19 | 50.91 | 1.23 | 80.88 | 145.72 | 13.49 | 13.27 | 43.97 | 21.84 | 2.54 | 33.85 | 33.86 | -0.82 | -0.56 | 1.96 | 24.84 | 653.85 | 32.55 | -3.38 | -24.14 | 1.47 | 1.38 | 0.0 | 39.99 | 0.0 | 20.85 | 0 | 0 | 0 | 7.15 | 25.88 | 25.88 | 11.76 | -2.08 | -11.18 | 18.91 | 6.9 | -0.05 | -5.4 | 8.63 | 29.87 | 6.36 | 4.26 | 14.8 | 0.00 | 0 | 0 |
| 24Q1 (18) | 22.41 | 54.23 | 3.94 | 79.33 | 1.78 | 18.02 | 1.02 | 343.48 | 47.83 | 0 | 0 | 0 | 15.32 | 12.4 | 26.72 | 0.68 | 135.6 | 145.95 | 11.91 | 17.34 | 13.97 | 21.30 | 10.56 | 50.7 | 34.14 | 2.46 | -4.48 | 1.57 | 70.65 | 0 | 33.69 | 0.03 | -21.65 | 1.45 | 3.57 | 0.69 | 39.99 | 18.35 | 26.87 | 0 | 0 | 0 | 5.68 | 0.0 | 14.06 | 12.01 | 6.0 | -36.25 | 17.69 | 4.0 | -25.73 | -5.91 | 17.34 | -13.22 | 6.1 | 45.93 | -55.21 | 0.00 | 0 | 0 |
| 23Q4 (17) | 14.53 | -38.46 | -11.4 | 77.94 | -2.36 | 37.65 | 0.23 | -91.22 | -99.37 | 0 | 0 | 0 | 13.63 | -11.95 | -5.15 | -1.91 | -855.0 | -76.85 | 10.15 | -15.7 | -4.87 | 19.26 | -14.51 | 45.73 | 33.32 | -1.01 | -6.75 | 0.92 | 48.39 | 0 | 33.68 | -19.17 | 577.67 | 1.4 | -7.89 | -4.11 | 33.79 | 2.12 | 7.2 | 0 | 0 | 0 | 5.68 | 0.0 | 14.06 | 11.33 | -13.11 | -44.24 | 17.01 | -9.13 | -32.77 | -7.15 | -19.17 | -25.88 | 4.18 | -40.62 | -71.45 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 23.61 | 27.69 | -4.8 | 79.82 | 17.21 | 58.88 | 2.62 | 469.57 | -72.04 | 0 | 0 | 0 | 15.48 | 34.73 | -20.53 | -0.2 | 92.57 | -117.54 | 12.04 | 28.5 | -14.18 | 22.53 | 38.11 | 38.26 | 33.66 | -1.15 | -14.44 | 0.62 | 138.46 | 0 | 41.67 | -2.89 | 4.17 | 1.52 | 3.4 | 7.04 | 33.09 | 0.0 | 4.98 | 0 | 0 | 0 | 5.68 | 0.0 | 14.06 | 13.04 | -1.51 | -40.59 | 18.72 | -1.06 | -30.49 | -6.0 | 22.08 | -27.12 | 7.04 | 27.08 | -59.14 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 18.49 | -14.24 | -4.54 | 68.1 | 1.31 | 120.46 | 0.46 | -33.33 | -94.05 | 0 | 0 | 0 | 11.49 | -4.96 | -58.96 | -2.69 | -81.76 | -166.42 | 9.37 | -10.33 | -34.79 | 16.32 | 15.44 | -3.27 | 34.05 | -4.73 | -24.77 | 0.26 | 0 | 0 | 42.91 | -0.21 | 13.43 | 1.47 | 2.08 | 10.53 | 33.09 | 4.98 | 4.98 | 0 | 0 | 0 | 5.68 | 14.06 | 14.06 | 13.24 | -29.72 | -36.38 | 18.92 | -20.57 | -26.61 | -7.7 | -47.51 | -85.1 | 5.54 | -59.32 | -66.73 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 21.56 | 31.46 | 67.0 | 67.22 | 18.72 | 187.88 | 0.69 | -98.1 | -80.73 | 0 | 0 | 0 | 12.09 | -15.87 | -35.93 | -1.48 | -37.04 | -202.07 | 10.45 | -2.06 | -32.97 | 14.13 | 6.92 | -13.23 | 35.74 | 0.03 | -20.96 | 0 | 0 | 0 | 43.0 | 765.19 | 15.87 | 1.44 | -1.37 | 11.63 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0 | 4.98 | 0.0 | 19.14 | 18.84 | -7.28 | 7.29 | 23.82 | -5.85 | 9.57 | -5.22 | 8.1 | -92.62 | 13.62 | -6.97 | -8.28 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 16.4 | -33.87 | -1.2 | 56.62 | 12.7 | 218.45 | 36.37 | 288.15 | 837.37 | 0 | 0 | 0 | 14.37 | -26.23 | -27.17 | -1.08 | -194.74 | -164.67 | 10.67 | -23.95 | -28.58 | 13.22 | -18.9 | -10.27 | 35.73 | -9.18 | -11.12 | 0 | 0 | 0 | 4.97 | -87.58 | -86.22 | 1.46 | 2.82 | 16.8 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0 | 4.98 | 0.0 | 19.14 | 20.32 | -7.43 | -15.3 | 25.3 | -6.05 | -10.19 | -5.68 | -20.34 | -14.06 | 14.64 | -15.03 | -22.99 | 0.00 | 4.69 | 6.45 |
| 22Q3 (12) | 24.8 | 28.03 | -25.77 | 50.24 | 62.64 | 64.02 | 9.37 | 21.22 | 293.7 | 0 | 0 | 0 | 19.48 | -30.43 | 4.73 | 1.14 | -71.85 | -19.15 | 14.03 | -2.37 | -0.85 | 16.30 | -3.36 | 10.44 | 39.34 | -13.08 | 10.51 | 0 | 0 | 0 | 40.0 | 5.74 | 13.28 | 1.42 | 6.77 | 222.73 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0 | 4.98 | 0.0 | 19.14 | 21.95 | 5.48 | -16.13 | 26.93 | 4.46 | -11.27 | -4.72 | -13.46 | 3.87 | 17.23 | 3.48 | -18.96 | 0.00 | -1.01 | -99.77 |
| 22Q2 (11) | 19.37 | 50.04 | -55.32 | 30.89 | 32.29 | -16.87 | 7.73 | 115.92 | 27.77 | 0 | 0 | 0 | 28.0 | 48.38 | -27.29 | 4.05 | 179.31 | -26.63 | 14.37 | -7.83 | 9.86 | 16.87 | 3.54 | 17.29 | 45.26 | 0.09 | 27.35 | 0 | 0 | 0 | 37.83 | 1.94 | 21.99 | 1.33 | 3.1 | 202.27 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0 | 4.98 | 19.14 | -26.33 | 20.81 | 18.51 | -6.18 | 25.78 | 18.58 | -10.92 | -4.16 | -53.51 | 14.05 | 16.65 | 12.12 | -3.98 | 0.00 | -4.5 | -99.77 |
| 22Q1 (10) | 12.91 | -22.23 | -63.43 | 23.35 | 31.33 | -41.76 | 3.58 | -7.73 | -9.6 | 0 | 0 | 0 | 18.87 | -4.36 | -23.23 | 1.45 | -13.17 | -62.72 | 15.59 | 4.35 | 21.99 | 16.29 | 10.58 | -13.92 | 45.22 | 12.49 | -5.69 | 0 | 0 | 0 | 37.11 | 2.88 | 17.73 | 1.29 | 3.2 | 186.67 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0 | 4.18 | 0.0 | -38.17 | 17.56 | -26.8 | 5.4 | 21.74 | -22.83 | -7.17 | -2.71 | 45.58 | 44.12 | 14.85 | -21.88 | 25.74 | 0.00 | 7.57 | -99.79 |
| 21Q4 (9) | 16.6 | -50.31 | -62.45 | 17.78 | -41.95 | -25.23 | 3.88 | 63.03 | -2.76 | 0 | 0 | 0 | 19.73 | 6.08 | 39.04 | 1.67 | 18.44 | 20.14 | 14.94 | 5.58 | 28.02 | 14.73 | -0.18 | -17.28 | 40.2 | 12.92 | -3.04 | 0 | 0 | 0 | 36.07 | 2.15 | -20.16 | 1.25 | 184.09 | 177.78 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0 | 4.18 | 0.0 | -38.17 | 23.99 | -8.33 | 50.69 | 28.17 | -7.18 | 24.21 | -4.98 | -1.43 | -19.14 | 19.01 | -10.58 | 61.93 | 0.00 | -99.78 | -99.79 |
| 21Q3 (8) | 33.41 | -22.93 | -11.12 | 30.63 | -17.57 | -31.2 | 2.38 | -60.66 | -70.14 | 0 | 0 | 0 | 18.6 | -51.7 | 35.96 | 1.41 | -74.46 | 101.43 | 14.15 | 8.18 | 29.94 | 14.76 | 2.63 | -10.83 | 35.6 | 0.17 | -0.67 | 0 | 0 | 0 | 35.31 | 13.87 | 58.41 | 0.44 | 0.0 | -6.38 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0 | 4.18 | -38.17 | -38.17 | 26.17 | 17.99 | 78.27 | 30.35 | 4.87 | 41.49 | -4.91 | -1.45 | 26.17 | 21.26 | 22.61 | 164.76 | 0.08 | 0.98 | -10.78 |
| 21Q2 (7) | 43.35 | 22.8 | 68.94 | 37.16 | -7.31 | -12.67 | 6.05 | 52.78 | -5.02 | 0 | 0 | 0 | 38.51 | 56.67 | 155.2 | 5.52 | 41.9 | 441.18 | 13.08 | 2.35 | 40.49 | 14.38 | -24.0 | 0 | 35.54 | -25.88 | 8.98 | 0 | 0 | 0 | 31.01 | -1.62 | 31.45 | 0.44 | -2.22 | -6.38 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0 | 6.76 | 0.0 | 0.0 | 22.18 | 33.13 | 58.66 | 28.94 | 23.57 | 39.47 | -4.84 | 0.21 | 42.72 | 17.34 | 46.82 | 213.56 | 0.07 | -12.48 | -11.43 |
| 21Q1 (6) | 35.3 | -20.15 | 65.88 | 40.09 | 68.59 | 0.1 | 3.96 | -0.75 | -6.38 | 0 | 0 | 0 | 24.58 | 73.22 | 8.91 | 3.89 | 179.86 | 91.63 | 12.78 | 9.51 | 26.91 | 18.92 | 6.25 | 0 | 47.95 | 15.65 | 47.13 | 0 | 0 | 0 | 31.52 | -30.23 | 9.56 | 0.45 | 0.0 | -6.25 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0 | 6.76 | 0.0 | 41.72 | 16.66 | 4.65 | 11.44 | 23.42 | 3.26 | 18.7 | -4.85 | -16.03 | 37.82 | 11.81 | 0.6 | 65.17 | 0.08 | 4.43 | 3.06 |
| 20Q4 (5) | 44.21 | 17.61 | 153.21 | 23.78 | -46.59 | -38.55 | 3.99 | -49.94 | -25.0 | 0 | 0 | 0 | 14.19 | 3.73 | -1.87 | 1.39 | 98.57 | 80.52 | 11.67 | 7.16 | 4.2 | 17.81 | 7.6 | 0 | 41.46 | 15.68 | 15.36 | 0 | 0 | 0 | 45.18 | 102.69 | 74.17 | 0.45 | -4.26 | -4.26 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0 | 6.76 | 0.0 | 41.72 | 15.92 | 8.45 | 7.42 | 22.68 | 5.73 | 15.77 | -4.18 | 37.14 | 38.17 | 11.74 | 46.2 | 45.66 | 0.08 | -3.33 | 1.66 |
| 20Q3 (4) | 37.59 | 46.49 | 0.0 | 44.52 | 4.63 | 0.0 | 7.97 | 25.12 | 0.0 | 0 | 0 | 0.0 | 13.68 | -9.34 | 0.0 | 0.7 | -31.37 | 0.0 | 10.89 | 16.97 | 0.0 | 16.55 | 0 | 0.0 | 35.84 | 9.9 | 0.0 | 0 | 0 | 0.0 | 22.29 | -5.51 | 0.0 | 0.47 | 0.0 | 0.0 | 31.52 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.76 | 0.0 | 0.0 | 14.68 | 5.01 | 0.0 | 21.45 | 3.37 | 0.0 | -6.65 | 21.3 | 0.0 | 8.03 | 45.21 | 0.0 | 0.08 | 0.25 | 0.0 |
