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) | 17.91 | 31.4 | 18.91 | 17.45 | 10.39 | 234.08 | 0 | 0 | 36.8 | -6.19 | 0.4 | 0 | 15.8 | 7.26 | 42.93 | 14.35 | 0 | 0 | 1.11 | -5.13 | 16.27 | -40.79 | 21.99 | -4.14 | 15.73 | 9.08 | 0.69 | -75.27 | 0.59 | 0.0 | 0.4 | 0 | 1.68 | 31.25 | -0.39 | 0 | 0.01 | 0 | 0.22 | -5.22 |
| 2022 (9) | 13.63 | -36.16 | 16.1 | 7.98 | 3.11 | -59.4 | 0 | 0 | 39.23 | -0.98 | -2.73 | 0 | 14.73 | 34.15 | 37.55 | 35.49 | 0 | 0 | 1.17 | -2.5 | 27.48 | -9.43 | 22.94 | -5.83 | 14.42 | 0.0 | 2.79 | 7.72 | 0.59 | 0 | -2.1 | 0 | 1.28 | -75.53 | -0.88 | 0 | -2.98 | 0 | 0.24 | 6.47 |
| 2021 (8) | 21.35 | 22.84 | 14.91 | -8.02 | 7.66 | 76.5 | 0 | 0 | 39.62 | -11.7 | 1.96 | 26.45 | 10.98 | -17.26 | 27.71 | -6.29 | 0 | 0 | 1.2 | 21.21 | 30.34 | 6.27 | 24.36 | -6.2 | 14.42 | 6.97 | 2.59 | 6.15 | 0 | 0 | 2.64 | 17.33 | 5.23 | -6.1 | -0.59 | 0 | 2.05 | -13.87 | 0.22 | 3.22 |
| 2020 (7) | 17.38 | 39.71 | 16.21 | 39.14 | 4.34 | -5.24 | 0 | 0 | 44.87 | 0.9 | 1.55 | -49.18 | 13.27 | 70.35 | 29.57 | 68.83 | 0 | 0 | 0.99 | 0.0 | 28.55 | -4.16 | 25.97 | 7.27 | 13.48 | 0.0 | 2.44 | 11.93 | 0.88 | 780.0 | 2.25 | -40.32 | 5.57 | -7.78 | 0.13 | 0 | 2.38 | -17.65 | 0.22 | 4.47 |
| 2019 (6) | 12.44 | 66.98 | 11.65 | 18.88 | 4.58 | 2.69 | 0 | 0 | 44.47 | -2.01 | 3.05 | -16.89 | 7.79 | -7.92 | 17.52 | -6.04 | 0 | 0 | 0.99 | 2.06 | 29.79 | 13.06 | 24.21 | 35.03 | 13.48 | 1.97 | 2.18 | 20.44 | 0.1 | 66.67 | 3.77 | -25.2 | 6.04 | -12.59 | -0.88 | 0 | 2.89 | -41.5 | 0.21 | 9.3 |
| 2018 (5) | 7.45 | -14.17 | 9.8 | 112.58 | 4.46 | 24.23 | 0 | 0 | 45.38 | 64.96 | 3.67 | -10.92 | 8.46 | 47.9 | 18.64 | -10.34 | 0 | 0 | 0.97 | 7.78 | 26.35 | -0.64 | 17.93 | 26.36 | 13.22 | 0.0 | 1.81 | 29.29 | 0.06 | 0 | 5.04 | 17.48 | 6.91 | 21.44 | -0.1 | 0 | 4.94 | 16.78 | 0.19 | 6.96 |
| 2017 (4) | 8.68 | -38.13 | 4.61 | 2205.0 | 3.59 | 6.53 | 0 | 0 | 27.51 | 21.19 | 4.12 | -15.57 | 5.72 | 15.09 | 20.79 | -5.03 | 0 | 0 | 0.9 | -4.26 | 26.52 | 2.83 | 14.19 | 68.73 | 13.22 | 0.0 | 1.4 | 53.85 | 0 | 0 | 4.29 | -12.27 | 5.69 | -1.9 | -0.06 | 0 | 4.23 | -13.32 | 0.18 | 34.67 |
| 2016 (3) | 14.03 | 22.21 | 0.2 | 0 | 3.37 | 7.32 | 0 | 0 | 22.7 | 45.7 | 4.88 | 41.86 | 4.97 | 16.94 | 21.89 | -19.74 | 0 | 0 | 0.94 | 0 | 25.79 | -8.35 | 8.41 | 11.69 | 13.22 | 10.91 | 0.91 | 59.65 | 0 | 0 | 4.89 | 41.74 | 5.8 | 44.64 | -0.01 | 0 | 4.88 | 41.45 | 0.13 | -13.19 |
| 2015 (2) | 11.48 | -14.14 | 0 | 0 | 3.14 | 25.1 | 0 | 0 | 15.58 | 3.66 | 3.44 | 14.29 | 4.25 | -8.21 | 27.28 | -11.45 | 0 | 0 | 0 | 0 | 28.14 | -9.98 | 7.53 | 4.87 | 11.92 | 5.3 | 0.57 | 111.11 | 0 | 0 | 3.45 | 15.77 | 4.01 | 23.38 | 0 | 0 | 3.45 | 15.77 | 0.15 | -3.6 |
| 2014 (1) | 13.37 | 201.81 | 0 | 0 | 2.51 | 304.84 | 0 | 0 | 15.03 | 0.87 | 3.01 | 181.31 | 4.63 | -48.5 | 30.81 | -48.94 | 0 | 0 | 0 | 0 | 31.26 | 3.3 | 7.18 | 8.79 | 11.32 | 9.9 | 0.27 | 58.82 | 0 | 0 | 2.98 | 132.81 | 3.25 | 124.14 | 0 | 0 | 2.98 | 132.81 | 0.16 | -12.04 |
| 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) | 17.84 | 11.01 | 41.48 | 19.0 | 1.06 | 10.47 | 1.78 | -83.21 | -45.9 | 0 | 0 | 0 | 7.98 | 19.1 | -4.09 | -0.01 | -103.03 | -102.7 | 14.91 | -11.2 | 3.33 | 48.69 | -10.21 | 33.56 | 0 | 0 | 0 | 1.23 | 4.24 | 8.85 | 19.51 | 26.61 | -16.8 | 20.51 | -0.77 | -6.18 | 18.05 | 6.68 | 22.79 | 0.73 | 0.0 | 5.8 | 0.39 | 0.0 | -33.9 | 1.61 | -1.23 | 3925.0 | 2.72 | -0.73 | 106.06 | -0.03 | 0.0 | 92.5 | 1.58 | -1.25 | 538.89 | 0.16 | -19.73 | -30.46 |
| 24Q2 (19) | 16.07 | 6.28 | 22.02 | 18.8 | 2.45 | 13.25 | 10.6 | 29.43 | 300.0 | 0 | 0 | 0 | 6.7 | -10.07 | -36.13 | 0.33 | -74.42 | 375.0 | 16.79 | 5.07 | 9.6 | 54.23 | 17.93 | 42.62 | 0 | 0 | 0 | 1.18 | 1.72 | 8.26 | 15.41 | -2.9 | -40.09 | 20.67 | -4.79 | -7.27 | 16.92 | 4.06 | 15.1 | 0.73 | 5.8 | 5.8 | 0.39 | -33.9 | -33.9 | 1.63 | -3.55 | 593.94 | 2.74 | -7.74 | 188.42 | -0.03 | 88.46 | 93.62 | 1.6 | 11.89 | 300.0 | 0.20 | -9.82 | -12.9 |
| 24Q1 (18) | 15.12 | -15.58 | 13.43 | 18.35 | -2.96 | 10.54 | 8.19 | -21.17 | 185.37 | 0 | 0 | 0 | 7.45 | -12.25 | -21.5 | 1.29 | 258.33 | 714.29 | 15.98 | 1.14 | 12.38 | 45.99 | 7.08 | 31.94 | 0 | 0 | 0 | 1.16 | 4.5 | -3.33 | 15.87 | -2.46 | -38.54 | 21.71 | -1.27 | -4.28 | 16.26 | 3.37 | 10.61 | 0.69 | 0.0 | -75.27 | 0.59 | 0.0 | 0.0 | 1.69 | 322.5 | 173.16 | 2.97 | 76.79 | 177.57 | -0.26 | 33.33 | 72.34 | 1.43 | 14200.0 | 144.0 | 0.22 | -2.35 | -8.01 |
| 23Q4 (17) | 17.91 | 42.03 | 31.4 | 18.91 | 9.94 | 17.45 | 10.39 | 215.81 | 234.08 | 0 | 0 | 0 | 8.49 | 2.04 | -24.73 | 0.36 | -2.7 | 136.0 | 15.8 | 9.49 | 7.26 | 42.95 | 17.8 | 14.38 | 0 | 0 | 0 | 1.11 | -1.77 | -5.13 | 16.27 | -30.62 | -40.79 | 21.99 | 0.59 | -4.14 | 15.73 | 7.01 | 9.08 | 0.69 | 0.0 | -75.27 | 0.59 | 0.0 | 0.0 | 0.4 | 900.0 | 119.05 | 1.68 | 27.27 | 31.25 | -0.39 | 2.5 | 55.68 | 0.01 | 102.78 | 100.34 | 0.22 | -1.61 | -5.22 |
| 23Q3 (16) | 12.61 | -4.25 | -1.64 | 17.2 | 3.61 | 17.49 | 3.29 | 24.15 | 29.53 | 0 | 0 | 0 | 8.32 | -20.69 | -7.86 | 0.37 | 408.33 | 113.36 | 14.43 | -5.81 | 42.17 | 36.46 | -4.12 | 40.01 | 0 | 0 | 0 | 1.13 | 3.67 | -4.24 | 23.45 | -8.83 | -17.02 | 21.86 | -1.93 | -6.62 | 14.7 | 0.0 | 1.94 | 0.69 | 0.0 | -75.27 | 0.59 | 0.0 | 0.0 | 0.04 | 112.12 | 103.64 | 1.32 | 38.95 | -42.11 | -0.4 | 14.89 | 55.56 | -0.36 | 55.0 | 82.0 | 0.23 | 0.54 | -0.99 |
| 23Q2 (15) | 13.17 | -1.2 | -1.94 | 16.6 | 0.0 | 21.08 | 2.65 | -7.67 | 3.92 | 0 | 0 | 0 | 10.49 | 10.54 | -4.64 | -0.12 | 42.86 | -163.16 | 15.32 | 7.74 | 40.42 | 38.02 | 9.1 | 32.75 | 0 | 0 | 0 | 1.09 | -9.17 | -4.39 | 25.72 | -0.39 | -11.89 | 22.29 | -1.72 | -6.03 | 14.7 | 0.0 | 1.94 | 0.69 | -75.27 | -75.27 | 0.59 | 0.0 | 0.0 | -0.33 | 85.71 | -119.76 | 0.95 | -11.21 | -81.19 | -0.47 | 50.0 | 20.34 | -0.8 | 75.38 | -174.07 | 0.23 | -4.76 | 4.2 |
| 23Q1 (14) | 13.33 | -2.2 | -14.55 | 16.6 | 3.11 | 12.09 | 2.87 | -7.72 | 7.89 | 0 | 0 | 0 | 9.49 | -15.87 | 19.82 | -0.21 | 79.0 | -124.71 | 14.22 | -3.46 | 30.34 | 34.85 | -7.18 | 14.27 | 0 | 0 | 0 | 1.2 | 2.56 | -4.0 | 25.82 | -6.04 | -12.15 | 22.68 | -1.13 | -5.74 | 14.7 | 1.94 | 1.94 | 2.79 | 0.0 | 7.72 | 0.59 | 0.0 | 0 | -2.31 | -10.0 | -166.0 | 1.07 | -16.41 | -82.43 | -0.94 | -6.82 | -46.88 | -3.25 | -9.06 | -213.64 | 0.24 | 0.61 | 6.92 |
| 22Q4 (13) | 13.63 | 6.32 | -36.16 | 16.1 | 9.97 | 7.98 | 3.11 | 22.44 | -59.4 | 0 | 0 | 0 | 11.28 | 24.92 | 2.27 | -1.0 | 63.9 | -626.32 | 14.73 | 45.12 | 34.15 | 37.55 | 44.2 | 35.52 | 0 | 0 | 0 | 1.17 | -0.85 | -2.5 | 27.48 | -2.76 | -9.43 | 22.94 | -2.01 | -5.83 | 14.42 | 0.0 | 0.0 | 2.79 | 0.0 | 7.72 | 0.59 | 0.0 | 0 | -2.1 | -90.91 | -179.55 | 1.28 | -43.86 | -75.53 | -0.88 | 2.22 | -49.15 | -2.98 | -49.0 | -245.37 | 0.24 | 2.78 | 6.47 |
| 22Q3 (12) | 12.82 | -4.54 | -55.06 | 14.64 | 6.78 | -25.72 | 2.54 | -0.39 | -66.93 | 0 | 0 | 0 | 9.03 | -17.91 | 10.93 | -2.77 | -1557.89 | -569.49 | 10.15 | -6.97 | -1.17 | 26.04 | -9.09 | 3.27 | 0 | 0 | 0 | 1.18 | 3.51 | 18.0 | 28.26 | -3.19 | -7.56 | 23.41 | -1.31 | -8.05 | 14.42 | 0.0 | 0.0 | 2.79 | 0.0 | 7.72 | 0.59 | 0.0 | 0 | -1.1 | -165.87 | -144.9 | 2.28 | -54.85 | -54.76 | -0.9 | -52.54 | -114.29 | -2.0 | -285.19 | -198.52 | 0.23 | 5.81 | 6.64 |
| 22Q2 (11) | 13.43 | -13.91 | -4.21 | 13.71 | -7.43 | -23.58 | 2.55 | -4.14 | -66.67 | 0 | 0 | 0 | 11.0 | 38.89 | 26.73 | 0.19 | -77.65 | 167.86 | 10.91 | 0.0 | -14.5 | 28.64 | -6.09 | -4.06 | 0 | 0 | 0 | 1.14 | -8.8 | 16.33 | 29.19 | -0.68 | 31.25 | 23.72 | -1.41 | -7.34 | 14.42 | 0.0 | 6.97 | 2.79 | 7.72 | 14.34 | 0.59 | 0 | -32.95 | 1.67 | -52.29 | -51.31 | 5.05 | -17.08 | -25.19 | -0.59 | 7.81 | -15.69 | 1.08 | -62.24 | -63.01 | 0.22 | -2.28 | 2.23 |
| 22Q1 (10) | 15.6 | -26.93 | 5.55 | 14.81 | -0.67 | -8.58 | 2.66 | -65.27 | -69.98 | 0 | 0 | 0 | 7.92 | -28.2 | -32.77 | 0.85 | 347.37 | -41.78 | 10.91 | -0.64 | -19.3 | 30.50 | 10.08 | 3.12 | 0 | 0 | 0 | 1.25 | 4.17 | 26.26 | 29.39 | -3.13 | 32.45 | 24.06 | -1.23 | -6.78 | 14.42 | 0.0 | 6.97 | 2.59 | 0.0 | 6.15 | 0 | 0 | -100.0 | 3.5 | 32.58 | -5.66 | 6.09 | 16.44 | -13.37 | -0.64 | -8.47 | -42.22 | 2.86 | 39.51 | -12.27 | 0.22 | 0.19 | 2.97 |
| 21Q4 (9) | 21.35 | -25.17 | 22.84 | 14.91 | -24.35 | -8.02 | 7.66 | -0.26 | 76.5 | 0 | 0 | 0 | 11.03 | 35.5 | -9.07 | 0.19 | -67.8 | 126.39 | 10.98 | 6.91 | -17.26 | 27.71 | 9.88 | -6.3 | 0 | 0 | 0 | 1.2 | 20.0 | 21.21 | 30.34 | -0.75 | 6.27 | 24.36 | -4.32 | -6.2 | 14.42 | 0.0 | 6.97 | 2.59 | 0.0 | 6.15 | 0 | 0 | -100.0 | 2.64 | 7.76 | 17.33 | 5.23 | 3.77 | -6.1 | -0.59 | -40.48 | -553.85 | 2.05 | 0.99 | -13.87 | 0.22 | 2.94 | 3.22 |
| 21Q3 (8) | 28.53 | 103.5 | 201.59 | 19.71 | 9.87 | 30.18 | 7.68 | 0.39 | 55.15 | 0 | 0 | 0 | 8.14 | -6.22 | -19.8 | 0.59 | 310.71 | 118.52 | 10.27 | -19.51 | -5.52 | 25.21 | -15.54 | 0.49 | 0 | 0 | 0 | 1.0 | 2.04 | -0.99 | 30.57 | 37.46 | 6.26 | 25.46 | -0.55 | -4.64 | 14.42 | 6.97 | 6.97 | 2.59 | 6.15 | 6.15 | 0 | -100.0 | -100.0 | 2.45 | -28.57 | -17.51 | 5.04 | -25.33 | -19.87 | -0.42 | 17.65 | 2.33 | 2.03 | -30.48 | -20.08 | 0.22 | 1.44 | 2.82 |
| 21Q2 (7) | 14.02 | -5.14 | 39.5 | 17.94 | 10.74 | 54.12 | 7.65 | -13.66 | 70.0 | 0 | 0 | 0 | 8.68 | -26.32 | -25.49 | -0.28 | -119.18 | -137.84 | 12.76 | -5.62 | 7.86 | 29.85 | 0.94 | 0 | 0 | 0 | 0 | 0.98 | -1.01 | -4.85 | 22.24 | 0.23 | -19.45 | 25.6 | -0.81 | 1.19 | 13.48 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 3.43 | -7.55 | 26.57 | 6.75 | -3.98 | 12.13 | -0.51 | -13.33 | 20.31 | 2.92 | -10.43 | 41.06 | 0.21 | -1.58 | 2.17 |
| 21Q1 (6) | 14.78 | -14.96 | 66.07 | 16.2 | -0.06 | 33.44 | 8.86 | 104.15 | 100.91 | 0 | 0 | 0 | 11.78 | -2.89 | 7.58 | 1.46 | 302.78 | 15.87 | 13.52 | 1.88 | 28.15 | 29.58 | 0.03 | 0 | 0 | 0 | 0 | 0.99 | 0.0 | -3.88 | 22.19 | -22.28 | -22.25 | 25.81 | -0.62 | 5.48 | 13.48 | 0.0 | 0.0 | 2.44 | 0.0 | 11.93 | 0.88 | 0.0 | 780.0 | 3.71 | 64.89 | -26.1 | 7.03 | 26.21 | -3.7 | -0.45 | -446.15 | 47.67 | 3.26 | 36.97 | -21.63 | 0.22 | 0.44 | 5.43 |
| 20Q4 (5) | 17.38 | 83.72 | 39.71 | 16.21 | 7.07 | 39.14 | 4.34 | -12.32 | -5.24 | 0 | 0 | 0 | 12.13 | 19.51 | 14.76 | -0.72 | -366.67 | -184.71 | 13.27 | 22.08 | 70.35 | 29.57 | 17.84 | 0 | 0 | 0 | 0 | 0.99 | -1.98 | 0.0 | 28.55 | -0.76 | -4.16 | 25.97 | -2.73 | 7.27 | 13.48 | 0.0 | 0.0 | 2.44 | 0.0 | 11.93 | 0.88 | 0.0 | 780.0 | 2.25 | -24.24 | -40.32 | 5.57 | -11.45 | -7.78 | 0.13 | 130.23 | 114.77 | 2.38 | -6.3 | -17.65 | 0.22 | 2.53 | 4.47 |
| 20Q3 (4) | 9.46 | -5.87 | 0.0 | 15.14 | 30.07 | 0.0 | 4.95 | 10.0 | 0.0 | 0 | 0 | 0.0 | 10.15 | -12.88 | 0.0 | 0.27 | -63.51 | 0.0 | 10.87 | -8.11 | 0.0 | 25.09 | 0 | 0.0 | 0 | 0 | 0.0 | 1.01 | -1.94 | 0.0 | 28.77 | 4.2 | 0.0 | 26.7 | 5.53 | 0.0 | 13.48 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 2.97 | 9.59 | 0.0 | 6.29 | 4.49 | 0.0 | -0.43 | 32.81 | 0.0 | 2.54 | 22.71 | 0.0 | 0.21 | 0.8 | 0.0 |
