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) | 20.57 | -6.97 | 70.68 | -8.24 | 5.0 | -72.18 | 0 | 0 | 246.27 | -6.09 | 31.25 | -30.95 | 22.85 | -17.81 | 9.28 | -12.47 | 152.28 | -12.19 | 5.33 | -2.56 | 51.05 | -8.02 | 6.84 | -12.64 | 103.15 | 0.0 | 13.4 | 52.62 | 0.03 | -99.17 | 85.47 | 15.78 | 98.89 | 14.72 | 12.02 | 0 | 97.49 | 32.1 | 0.12 | -4.53 |
| 2022 (9) | 22.11 | -3.32 | 77.03 | 92.29 | 17.97 | 898.33 | 0 | 0 | 262.25 | 21.8 | 45.26 | 26.04 | 27.8 | 18.05 | 10.60 | -3.08 | 173.42 | 91.56 | 5.47 | 1.3 | 55.5 | 2.34 | 7.83 | -1.26 | 103.15 | 0.0 | 8.78 | 69.17 | 3.61 | -74.34 | 73.82 | 87.84 | 86.2 | 47.2 | -0.02 | 0 | 73.8 | 106.78 | 0.12 | 0 |
| 2021 (8) | 22.87 | -32.72 | 40.06 | 17.24 | 1.8 | -94.01 | 0 | 0 | 215.32 | 41.63 | 35.91 | 281.21 | 23.55 | 21.71 | 10.94 | -14.07 | 90.53 | -7.34 | 5.4 | -1.28 | 54.23 | 627.92 | 7.93 | 23.14 | 103.15 | 0.0 | 5.19 | 22.12 | 14.07 | 27.56 | 39.3 | 317.2 | 58.56 | 137.09 | -3.61 | 0 | 35.69 | 0 | 0.00 | 0 |
| 2020 (7) | 33.99 | -23.24 | 34.17 | -20.0 | 30.04 | 332.23 | 15.45 | 0 | 152.03 | -21.69 | 9.42 | 12.28 | 19.35 | -47.35 | 12.73 | -32.76 | 97.7 | -11.73 | 5.47 | 45.48 | 7.45 | -80.07 | 6.44 | -13.09 | 103.15 | 0.0 | 4.25 | 24.63 | 11.03 | 241.49 | 9.42 | 9.03 | 24.7 | 61.76 | -14.07 | 0 | -4.65 | 0 | 0.00 | 0 |
| 2019 (6) | 44.28 | -52.82 | 42.71 | 65.99 | 6.95 | 50.43 | 0 | 0 | 194.15 | 16.19 | 8.39 | -29.44 | 36.75 | 33.93 | 18.93 | 15.27 | 110.68 | 1.07 | 3.76 | 0 | 37.39 | -4.2 | 7.41 | -10.51 | 103.15 | 0.0 | 3.41 | 53.6 | 3.23 | -32.57 | 8.64 | -29.47 | 15.27 | -20.72 | -11.21 | 0 | -2.57 | 0 | 0.00 | 0 |
| 2018 (5) | 93.86 | 1777.2 | 25.73 | 32.22 | 4.62 | 185.19 | 0 | 0 | 167.1 | 47.98 | 11.89 | 70.34 | 27.44 | 109.95 | 16.42 | 41.87 | 109.51 | 28.34 | 0 | 0 | 39.03 | 1.77 | 8.28 | -5.05 | 103.15 | 68.68 | 2.22 | 46.05 | 4.79 | 0 | 12.25 | 20.22 | 19.26 | 64.47 | -3.23 | 0 | 9.02 | 67.04 | 0.00 | 0 |
| 2017 (4) | 5.0 | -20.26 | 19.46 | 37.62 | 1.62 | 458.62 | 0 | 0 | 112.92 | 11.84 | 6.98 | 107.12 | 13.07 | 44.74 | 11.57 | 29.42 | 85.33 | 4.64 | 0 | 0 | 38.35 | -0.65 | 8.72 | 68.67 | 61.15 | 0.0 | 1.52 | 28.81 | 0 | 0 | 10.19 | 9.69 | 11.71 | 11.84 | -4.79 | 0 | 5.4 | -45.95 | 0.00 | 0 |
| 2016 (3) | 6.27 | 61.18 | 14.14 | 22.53 | 0.29 | -99.03 | 0 | 0 | 100.97 | -7.76 | 3.37 | 58.22 | 9.03 | -0.66 | 8.94 | 7.7 | 81.55 | -8.73 | 0 | 0 | 38.6 | 220.86 | 5.17 | -8.33 | 61.15 | 1.92 | 1.18 | 21.65 | 0 | 0 | 9.29 | 32.34 | 10.47 | 31.04 | 0.7 | -72.97 | 9.99 | 3.95 | 0.00 | 0 |
| 2015 (2) | 3.89 | -25.9 | 11.54 | -15.33 | 29.84 | 932.53 | 0 | 0 | 109.47 | -3.59 | 2.13 | -50.47 | 9.09 | -10.0 | 8.30 | -6.65 | 89.35 | 1.02 | 0 | 0 | 12.03 | -56.97 | 5.64 | 7.22 | 60.0 | 0.0 | 0.97 | 79.63 | 0 | 0 | 7.02 | 63.26 | 7.99 | 36.12 | 2.59 | 91.85 | 9.61 | 70.09 | 0.00 | 0 |
| 2014 (1) | 5.25 | 18.51 | 13.63 | 15.8 | 2.89 | 1964.29 | 0 | 0 | 113.55 | 38.21 | 4.3 | 168.75 | 10.1 | 1.81 | 8.89 | -26.33 | 88.45 | 2.67 | 0 | 0 | 27.96 | -23.21 | 5.26 | 0.0 | 60.0 | 0.0 | 0.54 | 25.58 | 1.03 | 0 | 4.3 | 277.19 | 5.87 | 273.89 | 1.35 | 0 | 5.65 | 0 | 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) | 17.26 | -8.04 | 2.92 | 65.16 | 15.02 | -2.09 | 0.01 | 0.0 | -99.95 | 0 | 0 | 0 | 57.59 | -1.44 | -4.13 | 8.72 | 62.38 | -32.72 | 26.61 | -4.56 | -5.27 | 11.63 | -3.52 | 4.76 | 142.88 | -2.68 | -13.86 | 5.22 | -0.76 | -2.61 | 46.03 | -10.71 | 6.08 | 6.29 | -6.26 | -15.46 | 103.15 | 0.0 | 0.0 | 16.53 | 0.0 | 23.36 | 0.02 | 0.0 | -33.33 | 86.76 | 11.17 | 6.19 | 103.32 | 9.23 | 8.61 | 2.18 | -77.5 | -81.38 | 88.94 | 1.38 | -4.79 | 0.12 | -0.69 | -1.11 |
| 24Q2 (19) | 18.77 | 10.02 | -23.14 | 56.65 | -4.24 | -16.79 | 0.01 | -99.8 | -99.94 | 0 | 0 | 0 | 58.43 | 2.37 | -8.94 | 5.37 | -7.41 | -22.84 | 27.88 | 5.77 | -9.07 | 12.06 | 8.39 | 2.91 | 146.81 | -3.09 | -12.94 | 5.26 | -0.57 | -2.59 | 51.55 | 13.57 | 5.64 | 6.71 | -2.33 | -9.69 | 103.15 | 0.0 | 0.0 | 16.53 | 23.36 | 23.36 | 0.02 | -33.33 | -33.33 | 78.04 | -14.49 | 13.53 | 94.59 | -9.65 | 15.13 | 9.69 | 8.15 | -31.23 | 87.73 | -12.46 | 5.92 | 0.12 | 3.71 | -4.83 |
| 24Q1 (18) | 17.06 | -17.06 | -38.63 | 59.16 | -16.3 | -19.59 | 5.0 | 0.0 | -72.59 | 0 | 0 | 0 | 57.08 | 2.53 | -13.98 | 5.8 | 54.26 | -23.38 | 26.36 | 15.36 | -15.19 | 11.12 | 19.88 | -4.73 | 151.49 | -0.52 | -11.27 | 5.29 | -0.75 | -2.76 | 45.39 | -11.09 | -16.55 | 6.87 | 0.44 | -8.52 | 103.15 | 0.0 | 0.0 | 13.4 | 0.0 | 52.62 | 0.03 | 0.0 | -99.17 | 91.26 | 6.77 | 12.14 | 104.69 | 5.87 | 11.65 | 8.96 | -25.46 | 53.16 | 100.22 | 2.8 | 14.89 | 0.12 | -1.69 | -7.55 |
| 23Q4 (17) | 20.57 | 22.66 | -6.97 | 70.68 | 6.21 | -8.24 | 5.0 | -73.13 | -72.18 | 0 | 0 | 0 | 55.67 | -7.32 | -10.76 | 3.76 | -70.99 | -25.69 | 22.85 | -18.65 | -17.81 | 9.28 | -16.44 | -12.48 | 152.28 | -8.19 | -12.19 | 5.33 | -0.56 | -2.56 | 51.05 | 17.65 | -8.02 | 6.84 | -8.06 | -12.64 | 103.15 | 0.0 | 0.0 | 13.4 | 0.0 | 52.62 | 0.03 | 0.0 | -99.17 | 85.47 | 4.61 | 15.78 | 98.89 | 3.95 | 14.72 | 12.02 | 2.65 | 60200.0 | 97.49 | 4.37 | 32.1 | 0.12 | -2.34 | -4.53 |
| 23Q3 (16) | 16.77 | -31.33 | -25.2 | 66.55 | -2.25 | -10.43 | 18.61 | 4.14 | 320.09 | 0 | 0 | -100.0 | 60.07 | -6.39 | -12.7 | 12.96 | 86.21 | -22.95 | 28.09 | -8.38 | -13.86 | 11.10 | -5.22 | -13.23 | 165.87 | -1.64 | 2.95 | 5.36 | -0.74 | -14.65 | 43.39 | -11.09 | -27.25 | 7.44 | 0.13 | -10.79 | 103.15 | 0.0 | 0.0 | 13.4 | 0.0 | 52.62 | 0.03 | 0.0 | -99.17 | 81.7 | 18.85 | 18.82 | 95.13 | 15.79 | 17.24 | 11.71 | -16.89 | 289.79 | 93.41 | 12.77 | 49.24 | 0.12 | -4.42 | -5.22 |
| 23Q2 (15) | 24.42 | -12.16 | -15.44 | 68.08 | -7.46 | 14.29 | 17.87 | -2.03 | 576.89 | 0 | 0 | -100.0 | 64.17 | -3.3 | -6.55 | 6.96 | -8.06 | -32.36 | 30.66 | -1.35 | -1.95 | 11.71 | 0.34 | -6.37 | 168.64 | -1.23 | 28.63 | 5.4 | -0.74 | -14.15 | 48.8 | -10.28 | -6.78 | 7.43 | -1.07 | -7.47 | 103.15 | 0.0 | 0.0 | 13.4 | 52.62 | 52.62 | 0.03 | -99.17 | -99.17 | 68.74 | -15.53 | 32.35 | 82.16 | -12.38 | 27.74 | 14.09 | 140.85 | 157.96 | 82.83 | -5.04 | 199.78 | 0.13 | 0.75 | -13.61 |
| 23Q1 (14) | 27.8 | 25.73 | 31.69 | 73.57 | -4.49 | 67.24 | 18.24 | 1.5 | 615.29 | 0 | 0 | 0 | 66.36 | 6.38 | 6.38 | 7.57 | 49.6 | -42.17 | 31.08 | 11.8 | 3.98 | 11.67 | 10.13 | -8.78 | 170.74 | -1.55 | 59.51 | 5.44 | -0.55 | 1.3 | 54.39 | -2.0 | 20.28 | 7.51 | -4.09 | -5.42 | 103.15 | 0.0 | 0.0 | 8.78 | 0.0 | 69.17 | 3.61 | 0.0 | -74.34 | 81.38 | 10.24 | 55.31 | 93.77 | 8.78 | 30.87 | 5.85 | 29350.0 | -16.9 | 87.23 | 18.2 | 46.75 | 0.13 | 1.52 | 0 |
| 22Q4 (13) | 22.11 | -1.38 | -3.32 | 77.03 | 3.67 | 92.29 | 17.97 | 305.64 | 898.33 | 0 | -100.0 | 0 | 62.38 | -9.34 | 13.46 | 5.06 | -69.92 | -44.09 | 27.8 | -14.75 | 18.05 | 10.60 | -17.16 | -3.07 | 173.42 | 7.63 | 91.56 | 5.47 | -12.9 | 1.3 | 55.5 | -6.94 | 2.34 | 7.83 | -6.12 | -1.26 | 103.15 | 0.0 | 0.0 | 8.78 | 0.0 | 69.17 | 3.61 | 0.0 | -74.34 | 73.82 | 7.36 | 87.84 | 86.2 | 6.24 | 47.2 | -0.02 | 99.68 | 99.45 | 73.8 | 17.91 | 106.78 | 0.12 | -3.04 | 0 |
| 22Q3 (12) | 22.42 | -22.37 | -61.23 | 74.3 | 24.73 | 178.07 | 4.43 | 67.8 | -57.57 | 0.12 | 0.0 | 0 | 68.81 | 0.2 | 7.68 | 16.82 | 63.46 | 69.39 | 32.61 | 4.29 | -0.12 | 12.80 | 2.28 | -23.52 | 161.12 | 22.9 | 100.3 | 6.28 | -0.16 | 15.65 | 59.64 | 13.93 | 167.2 | 8.34 | 3.86 | 43.3 | 103.15 | 0.0 | 0.0 | 8.78 | 0.0 | 69.17 | 3.61 | 0.0 | -74.34 | 68.76 | 32.38 | 127.31 | 81.14 | 26.15 | 63.89 | -6.17 | 74.62 | 21.1 | 62.59 | 126.53 | 179.05 | 0.13 | -12.89 | 0 |
| 22Q2 (11) | 28.88 | 36.81 | -42.99 | 59.57 | 35.42 | 169.67 | 2.64 | 3.53 | -70.93 | 0.12 | 0 | -98.58 | 68.67 | 10.08 | 31.3 | 10.29 | -21.39 | -6.54 | 31.27 | 4.62 | 31.39 | 12.51 | -2.24 | -12.34 | 131.1 | 22.48 | 64.0 | 6.29 | 17.13 | 14.99 | 52.35 | 15.77 | 128.3 | 8.03 | 1.13 | 34.28 | 103.15 | 0.0 | 0.0 | 8.78 | 69.17 | 106.59 | 3.61 | -74.34 | -67.27 | 51.94 | -0.88 | 97.12 | 64.32 | -10.23 | 54.5 | -24.31 | -445.31 | -2177.78 | 27.63 | -53.52 | 0.4 | 0.15 | 0 | 0 |
| 22Q1 (10) | 21.11 | -7.7 | -49.21 | 43.99 | 9.81 | 69.85 | 2.55 | 41.67 | -71.95 | 0 | 0 | -100.0 | 62.38 | 13.46 | 41.32 | 13.09 | 44.64 | 121.11 | 29.89 | 26.92 | 34.94 | 12.80 | 17.01 | -11.81 | 107.04 | 18.24 | 20.2 | 5.37 | -0.56 | -2.36 | 45.22 | -16.61 | 48.02 | 7.94 | 0.13 | 26.23 | 103.15 | 0.0 | 0.0 | 5.19 | 0.0 | 22.12 | 14.07 | 0.0 | 27.56 | 52.4 | 33.33 | 241.59 | 71.65 | 22.35 | 134.0 | 7.04 | 295.01 | 150.83 | 59.44 | 66.55 | 3889.26 | 0.00 | 0 | 0 |
| 21Q4 (9) | 22.87 | -60.45 | -32.72 | 40.06 | 49.93 | 17.24 | 1.8 | -82.76 | -94.01 | 0 | 0 | -100.0 | 54.98 | -13.96 | 57.94 | 9.05 | -8.86 | 143.94 | 23.55 | -27.87 | 21.71 | 10.94 | -34.63 | -14.07 | 90.53 | 12.54 | -7.34 | 5.4 | -0.55 | -1.28 | 54.23 | 142.97 | 627.92 | 7.93 | 36.25 | 23.14 | 103.15 | 0.0 | 0.0 | 5.19 | 0.0 | 22.12 | 14.07 | 0.0 | 27.56 | 39.3 | 29.92 | 317.2 | 58.56 | 18.28 | 137.09 | -3.61 | 53.84 | 74.34 | 35.69 | 59.12 | 867.53 | 0.00 | 0 | 0 |
| 21Q3 (8) | 57.83 | 14.15 | 21.57 | 26.72 | 20.96 | -45.6 | 10.44 | 14.98 | -66.45 | 0 | -100.0 | -100.0 | 63.9 | 22.18 | 79.95 | 9.93 | -9.81 | 361.86 | 32.65 | 37.18 | 21.92 | 16.73 | 17.23 | -1.68 | 80.44 | 0.63 | -22.96 | 5.43 | -0.73 | 0.74 | 22.32 | -2.66 | 19.55 | 5.82 | -2.68 | -13.52 | 103.15 | 0.0 | 0.0 | 5.19 | 22.12 | 22.12 | 14.07 | 27.56 | 27.56 | 30.25 | 14.8 | 429.77 | 49.51 | 18.93 | 135.87 | -7.82 | -768.38 | 62.15 | 22.43 | -18.5 | 250.03 | 0.00 | 0 | 0 |
| 21Q2 (7) | 50.66 | 21.9 | 16.65 | 22.09 | -14.71 | -48.57 | 9.08 | -0.11 | 69.09 | 8.48 | -37.6 | 0 | 52.3 | 18.49 | 36.98 | 11.01 | 85.98 | 709.56 | 23.8 | 7.45 | -24.71 | 14.27 | -1.65 | 0 | 79.94 | -10.23 | -25.25 | 5.47 | -0.55 | 45.48 | 22.93 | -24.94 | -47.74 | 5.98 | -4.93 | -14.81 | 103.15 | 0.0 | 0.0 | 4.25 | 0.0 | 0.0 | 11.03 | 0.0 | 0.0 | 26.35 | 71.77 | 638.1 | 41.63 | 35.96 | 120.97 | 1.17 | 108.45 | 107.44 | 27.52 | 1746.98 | 326.5 | 0.00 | 0 | 0 |
| 21Q1 (6) | 41.56 | 22.27 | -6.69 | 25.9 | -24.2 | -25.72 | 9.09 | -69.74 | 30.79 | 13.59 | -12.04 | 43.81 | 44.14 | 26.8 | 1.4 | 5.92 | 59.57 | 169.09 | 22.15 | 14.47 | -36.0 | 14.51 | 14.01 | 0 | 89.05 | -8.85 | -17.0 | 5.5 | 0.55 | 46.28 | 30.55 | 310.07 | -27.45 | 6.29 | -2.33 | -13.95 | 103.15 | 0.0 | 0.0 | 4.25 | 0.0 | 24.63 | 11.03 | 0.0 | 241.49 | 15.34 | 62.85 | 41.51 | 30.62 | 23.97 | 75.27 | -13.85 | 1.56 | 8.4 | 1.49 | 132.04 | 134.81 | 0.00 | 0 | 0 |
| 20Q4 (5) | 33.99 | -28.55 | -23.24 | 34.17 | -30.44 | -20.0 | 30.04 | -3.47 | 332.23 | 15.45 | -3.13 | 0 | 34.81 | -1.97 | -13.3 | 3.71 | 72.56 | 507.69 | 19.35 | -27.74 | -47.35 | 12.73 | -25.21 | 0 | 97.7 | -6.43 | -11.73 | 5.47 | 1.48 | 45.48 | 7.45 | -60.1 | -80.07 | 6.44 | -4.31 | -13.09 | 103.15 | 0.0 | 0.0 | 4.25 | 0.0 | 24.63 | 11.03 | 0.0 | 241.49 | 9.42 | 64.97 | 9.03 | 24.7 | 17.68 | 61.76 | -14.07 | 31.9 | -25.51 | -4.65 | 68.9 | -80.93 | 0.00 | 0 | 0 |
| 20Q3 (4) | 47.57 | 9.53 | 0.0 | 49.12 | 14.37 | 0.0 | 31.12 | 479.52 | 0.0 | 15.95 | 0 | 0.0 | 35.51 | -6.99 | 0.0 | 2.15 | 58.09 | 0.0 | 26.78 | -15.28 | 0.0 | 17.02 | 0 | 0.0 | 104.41 | -2.37 | 0.0 | 5.39 | 43.35 | 0.0 | 18.67 | -57.45 | 0.0 | 6.73 | -4.13 | 0.0 | 103.15 | 0.0 | 0.0 | 4.25 | 0.0 | 0.0 | 11.03 | 0.0 | 0.0 | 5.71 | 59.94 | 0.0 | 20.99 | 11.41 | 0.0 | -20.66 | -31.42 | 0.0 | -14.95 | -23.05 | 0.0 | 0.00 | 0 | 0.0 |
