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) | 16.34 | -42.38 | 23.11 | -50.8 | 4.55 | 18.18 | 0 | 0 | 55.55 | -2.41 | 16.0 | 22.32 | 9.48 | 202.88 | 17.07 | 210.35 | 15.97 | 18.3 | 37.52 | 19.76 | 14.83 | 0.95 | 0.02 | 0 | 18.24 | 10.01 | 12.42 | 14.15 | 0.08 | -93.55 | 36.73 | 28.47 | 49.23 | 20.93 | -0.06 | 0 | 36.67 | 34.72 | 0.10 | -13.46 |
| 2022 (9) | 28.36 | 88.44 | 46.97 | -15.4 | 3.85 | 140.62 | 0 | 0 | 56.92 | 5.54 | 13.08 | 1.71 | 3.13 | -76.97 | 5.50 | -78.18 | 13.5 | 9.31 | 31.33 | 1280.18 | 14.69 | 228.64 | 0 | 0 | 16.58 | 0.0 | 10.88 | 11.59 | 1.24 | 0 | 28.59 | 6.2 | 40.71 | 10.99 | -1.37 | 0 | 27.22 | 4.57 | 0.11 | 51.19 |
| 2021 (8) | 15.05 | -46.08 | 55.52 | 223.54 | 1.6 | 0.0 | 0 | 0 | 53.93 | 75.55 | 12.86 | 35.94 | 13.59 | 78.82 | 25.20 | 1.86 | 12.35 | 34.24 | 2.27 | -38.15 | 4.47 | -26.36 | 0.01 | 0.0 | 16.58 | 0.0 | 9.75 | 20.52 | 0 | 0 | 26.92 | 22.47 | 36.68 | 17.75 | -0.89 | 0 | 26.03 | 20.96 | 0.07 | -23.55 |
| 2020 (7) | 27.91 | 20.35 | 17.16 | -15.51 | 1.6 | 0 | 0 | 0 | 30.72 | -30.17 | 9.46 | -3.86 | 7.6 | 157.63 | 24.74 | 268.91 | 9.2 | -20.28 | 3.67 | -2.39 | 6.07 | 0 | 0.01 | 0 | 16.58 | 0.0 | 8.09 | 14.1 | 1.08 | 671.43 | 21.98 | 3.63 | 31.15 | 9.57 | -0.46 | 0 | 21.52 | 6.91 | 0.10 | 13.62 |
| 2019 (6) | 23.19 | -7.09 | 20.31 | -21.25 | 0 | 0 | 0 | 0 | 43.99 | -6.84 | 9.84 | -23.48 | 2.95 | -53.03 | 6.71 | -49.58 | 11.54 | -0.09 | 3.76 | 0.53 | 0 | 0 | 0 | 0 | 16.58 | 0.0 | 7.09 | 22.24 | 0.14 | 600.0 | 21.21 | -2.66 | 28.43 | 2.97 | -1.08 | 0 | 20.13 | -7.02 | 0.09 | -1.33 |
| 2018 (5) | 24.96 | 44.7 | 25.79 | -34.89 | 0 | 0 | 0 | 0 | 47.22 | 5.28 | 12.86 | 0 | 6.28 | -19.07 | 13.30 | -23.13 | 11.55 | -12.7 | 3.74 | 24.67 | 0 | 0 | 0 | 0 | 16.58 | 0.0 | 5.8 | 0.0 | 0.02 | -94.59 | 21.79 | 171.02 | 27.61 | 94.16 | -0.14 | 0 | 21.65 | 169.95 | 0.09 | -11.3 |
| 2017 (4) | 17.25 | -24.24 | 39.61 | 126.47 | 0 | 0 | 0 | 0 | 44.85 | 2.54 | -0.37 | 0 | 7.76 | 0.65 | 17.30 | -1.84 | 13.23 | -12.03 | 3.0 | 28.76 | 0 | 0 | 0 | 0 | 16.58 | 6.62 | 5.8 | 21.34 | 0.37 | 60.87 | 8.04 | -56.02 | 14.22 | -38.92 | -0.02 | 0 | 8.02 | -55.22 | 0.10 | -35.09 |
| 2016 (3) | 22.77 | -9.79 | 17.49 | 26.01 | 5.32 | 0.38 | 0 | 0 | 43.74 | -9.8 | 10.24 | -15.23 | 7.71 | -4.58 | 17.63 | 5.78 | 15.04 | 11.41 | 2.33 | 2.19 | 2.46 | 0 | 2.13 | -2.29 | 15.55 | 0.06 | 4.78 | 33.89 | 0.23 | 0 | 18.28 | -2.82 | 23.28 | 4.02 | -0.37 | 0 | 17.91 | -3.61 | 0.15 | -4.61 |
| 2015 (2) | 25.24 | 51.59 | 13.88 | 328.4 | 5.3 | -0.19 | 0 | 0 | 48.49 | 31.98 | 12.08 | 61.71 | 8.08 | -2.42 | 16.66 | -26.06 | 13.5 | 45.47 | 2.28 | 31.79 | 0 | 0 | 2.18 | -0.91 | 15.54 | 0.19 | 3.57 | 26.15 | 0 | 0 | 18.81 | 37.5 | 22.38 | 35.64 | -0.23 | 0 | 18.58 | 34.35 | 0.16 | -5.5 |
| 2014 (1) | 16.65 | -25.24 | 3.24 | -55.31 | 5.31 | -57.96 | 0 | 0 | 36.74 | 11.16 | 7.47 | 12.67 | 8.28 | 29.98 | 22.54 | 16.93 | 9.28 | 7.78 | 1.73 | 424.24 | 0 | 0 | 2.2 | -1.79 | 15.51 | -4.32 | 2.83 | 31.02 | 0 | 0 | 13.68 | 35.58 | 16.5 | 33.71 | 0.15 | -74.58 | 13.83 | 29.49 | 0.17 | 0.19 |
| 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) | 13.66 | -20.81 | 4.43 | 11.05 | -11.95 | -59.39 | 3.87 | -2.03 | -14.95 | 0 | 0 | 0 | 9.29 | -16.83 | -37.4 | 1.29 | -51.69 | -77.53 | 5.75 | -19.92 | -64.31 | 14.12 | -9.0 | -50.38 | 15.05 | 4.15 | 0.4 | 37.26 | 0.78 | -1.01 | 12.89 | -6.59 | -17.9 | 1.8 | -0.55 | 17900.0 | 19.88 | 0.0 | 8.99 | 13.09 | 0.0 | 14.22 | 0.06 | 0.0 | -95.62 | 39.13 | 3.41 | -0.28 | 52.28 | 2.53 | 0.4 | 0.35 | 391.67 | 66.67 | 39.48 | 4.67 | 0.08 | 0.10 | 0.97 | 5.53 |
| 24Q2 (19) | 17.25 | 53.47 | 12.52 | 12.55 | -28.77 | -72.04 | 3.95 | -13.19 | 2.6 | 0 | 0 | 0 | 11.17 | 2.76 | -32.91 | 2.67 | -27.05 | -54.28 | 7.18 | -28.2 | -51.29 | 15.52 | -19.7 | -39.91 | 14.45 | -3.54 | 6.02 | 36.97 | -2.68 | -0.94 | 13.8 | -7.26 | -0.43 | 1.81 | -22.98 | 18000.0 | 19.88 | 8.99 | 8.99 | 13.09 | 0.0 | 14.22 | 0.06 | 0.0 | -95.62 | 37.84 | 5.35 | 13.43 | 50.99 | 3.93 | 10.42 | -0.12 | -122.22 | -50.0 | 37.72 | 3.46 | 13.34 | 0.10 | -6.39 | -1.83 |
| 24Q1 (18) | 11.24 | -31.21 | -45.2 | 17.62 | -23.76 | -60.38 | 4.55 | 0.0 | 18.18 | 0 | 0 | 0 | 10.87 | 15.76 | -25.85 | 3.66 | 335.71 | 2.23 | 10.0 | 5.49 | 18.48 | 19.32 | 13.21 | 30.8 | 14.98 | -6.2 | 9.99 | 37.99 | 1.25 | 20.76 | 14.88 | 0.34 | 8.38 | 2.35 | 11650.0 | 0 | 18.24 | 0.0 | 10.01 | 13.09 | 5.39 | 14.22 | 0.06 | -25.0 | -95.62 | 35.92 | -2.21 | 23.95 | 49.06 | -0.35 | 17.34 | 0.54 | 1000.0 | 193.1 | 36.46 | -0.57 | 28.38 | 0.11 | 9.04 | -2.89 |
| 23Q4 (17) | 16.34 | 24.92 | -42.38 | 23.11 | -15.07 | -50.8 | 4.55 | 0.0 | 18.18 | 0 | 0 | 0 | 9.39 | -36.73 | -10.23 | 0.84 | -85.37 | 500.0 | 9.48 | -41.15 | 202.88 | 17.07 | -40.02 | 210.35 | 15.97 | 6.54 | 18.3 | 37.52 | -0.32 | 19.76 | 14.83 | -5.54 | 0.95 | 0.02 | 100.0 | 0 | 18.24 | 0.0 | 10.01 | 12.42 | 8.38 | 14.15 | 0.08 | -94.16 | -93.55 | 36.73 | -6.4 | 28.47 | 49.23 | -5.45 | 20.93 | -0.06 | -128.57 | 95.62 | 36.67 | -7.05 | 34.72 | 0.10 | 2.4 | -13.46 |
| 23Q3 (16) | 13.08 | -14.68 | -35.12 | 27.21 | -39.37 | -35.7 | 4.55 | 18.18 | 18.18 | 0 | 0 | 0 | 14.84 | -10.87 | -3.07 | 5.74 | -1.71 | -1.54 | 16.11 | 9.29 | 11.49 | 28.46 | 10.2 | 20.76 | 14.99 | 9.98 | 24.92 | 37.64 | 0.86 | 18.85 | 15.7 | 13.28 | 0.32 | 0.01 | 0.0 | 0 | 18.24 | 0.0 | 10.01 | 11.46 | 0.0 | 11.15 | 1.37 | 0.0 | 53.93 | 39.24 | 17.63 | 19.09 | 52.07 | 12.75 | 17.97 | 0.21 | 362.5 | 117.65 | 39.45 | 18.54 | 24.21 | 0.10 | -6.08 | 23.83 |
| 23Q2 (15) | 15.33 | -25.26 | -25.44 | 44.88 | 0.92 | -7.22 | 3.85 | 0.0 | -19.79 | 0 | 0 | 0 | 16.65 | 13.57 | -0.3 | 5.84 | 63.13 | 76.97 | 14.74 | 74.64 | 5.14 | 25.82 | 74.8 | 10.75 | 13.63 | 0.07 | 8.78 | 37.32 | 18.63 | 17.62 | 13.86 | 0.95 | -11.55 | 0.01 | 0 | 0 | 18.24 | 10.01 | 10.01 | 11.46 | 0.0 | 11.15 | 1.37 | 0.0 | 53.93 | 33.36 | 15.11 | 23.01 | 46.18 | 10.45 | 20.54 | -0.08 | 86.21 | 93.55 | 33.28 | 17.18 | 28.59 | 0.10 | -7.39 | 40.7 |
| 23Q1 (14) | 20.51 | -27.68 | 21.87 | 44.47 | -5.32 | -1.92 | 3.85 | 0.0 | -19.79 | 0 | 0 | 0 | 14.66 | 40.15 | 1.52 | 3.58 | 1804.76 | -13.73 | 8.44 | 169.65 | -38.66 | 14.77 | 168.61 | -38.46 | 13.62 | 0.89 | 13.22 | 31.46 | 0.41 | 1285.9 | 13.73 | -6.54 | -18.61 | 0 | 0 | -100.0 | 16.58 | 0.0 | 0.0 | 11.46 | 5.33 | 11.15 | 1.37 | 10.48 | 53.93 | 28.98 | 1.36 | 13.69 | 41.81 | 2.7 | 13.99 | -0.58 | 57.66 | 75.73 | 28.4 | 4.34 | 22.94 | 0.11 | -2.84 | 44.9 |
| 22Q4 (13) | 28.36 | 40.67 | 88.44 | 46.97 | 10.99 | -15.4 | 3.85 | 0.0 | 140.62 | 0 | 0 | 0 | 10.46 | -31.68 | -29.66 | -0.21 | -103.6 | -107.64 | 3.13 | -78.34 | -76.97 | 5.50 | -76.66 | -78.17 | 13.5 | 12.5 | 9.31 | 31.33 | -1.07 | 1280.18 | 14.69 | -6.13 | 228.64 | 0 | 0 | -100.0 | 16.58 | 0.0 | 0.0 | 10.88 | 5.53 | 11.59 | 1.24 | 39.33 | 0 | 28.59 | -13.23 | 6.2 | 40.71 | -7.77 | 10.99 | -1.37 | -15.13 | -53.93 | 27.22 | -14.29 | 4.57 | 0.11 | 46.53 | 51.19 |
| 22Q3 (12) | 20.16 | -1.95 | -13.1 | 42.32 | -12.51 | -7.86 | 3.85 | -19.79 | 140.62 | 0 | 0 | 0 | 15.31 | -8.32 | 8.43 | 5.83 | 76.67 | 110.47 | 14.45 | 3.07 | 6.41 | 23.56 | 1.07 | -14.64 | 12.0 | -4.23 | -0.17 | 31.67 | -0.19 | 1127.52 | 15.65 | -0.13 | 221.36 | 0 | 0 | -100.0 | 16.58 | 0.0 | 0.0 | 10.31 | 0.0 | 14.43 | 0.89 | 0.0 | 93.48 | 32.95 | 21.5 | 22.26 | 44.14 | 15.22 | 21.2 | -1.19 | 4.03 | -72.46 | 31.76 | 22.72 | 20.94 | 0.08 | 6.71 | 3.26 |
| 22Q2 (11) | 20.56 | 22.16 | -45.22 | 48.37 | 6.68 | 52.73 | 4.8 | 0.0 | 200.0 | 0 | 0 | 0 | 16.7 | 15.65 | 20.23 | 3.3 | -20.48 | -12.7 | 14.02 | 1.89 | 10.92 | 23.32 | -2.87 | -20.33 | 12.53 | 4.16 | 23.94 | 31.73 | 1297.8 | 897.8 | 15.67 | -7.11 | 197.34 | 0 | -100.0 | -100.0 | 16.58 | 0.0 | 0.0 | 10.31 | 0.0 | 14.43 | 0.89 | 0.0 | 93.48 | 27.12 | 6.39 | 12.25 | 38.31 | 4.44 | 13.92 | -1.24 | 48.12 | -985.71 | 25.88 | 12.03 | 6.5 | 0.07 | -4.63 | -9.13 |
| 22Q1 (10) | 16.83 | 11.83 | -42.36 | 45.34 | -18.34 | 86.81 | 4.8 | 200.0 | 200.0 | 0 | 0 | 0 | 14.44 | -2.89 | 30.68 | 4.15 | 50.91 | 16.9 | 13.76 | 1.25 | 36.37 | 24.01 | -4.74 | -19.7 | 12.03 | -2.59 | 24.28 | 2.27 | 0.0 | -37.98 | 16.87 | 277.4 | 197.53 | 0.01 | 0.0 | 0.0 | 16.58 | 0.0 | 0.0 | 10.31 | 5.74 | 27.44 | 0.89 | 0 | -17.59 | 25.49 | -5.31 | -0.04 | 36.68 | 0.0 | 5.83 | -2.39 | -168.54 | -106.03 | 23.1 | -11.26 | -5.09 | 0.08 | 1.38 | -19.38 |
| 21Q4 (9) | 15.05 | -35.13 | -46.08 | 55.52 | 20.88 | 223.54 | 1.6 | 0.0 | 0.0 | 0 | 0 | 0 | 14.87 | 5.31 | 46.79 | 2.75 | -0.72 | 69.75 | 13.59 | 0.07 | 78.82 | 25.20 | -8.72 | 1.86 | 12.35 | 2.75 | 34.24 | 2.27 | -12.02 | -38.15 | 4.47 | -8.21 | -26.36 | 0.01 | 0.0 | 0.0 | 16.58 | 0.0 | 0.0 | 9.75 | 8.21 | 20.52 | 0 | -100.0 | -100.0 | 26.92 | -0.11 | 22.47 | 36.68 | 0.71 | 17.75 | -0.89 | -28.99 | -93.48 | 26.03 | -0.88 | 20.96 | 0.07 | 0.08 | -23.55 |
| 21Q3 (8) | 23.2 | -38.18 | -1.49 | 45.93 | 45.03 | 146.01 | 1.6 | 0.0 | 60.0 | 0 | 0 | 0 | 14.12 | 1.66 | 73.89 | 2.77 | -26.72 | -2.46 | 13.58 | 7.44 | 119.39 | 27.61 | -5.67 | 26.44 | 12.02 | 18.89 | 21.17 | 2.58 | -18.87 | -29.51 | 4.87 | -7.59 | 24.23 | 0.01 | 0.0 | 0.0 | 16.58 | 0.0 | 0.0 | 9.01 | 0.0 | 11.37 | 0.46 | 0.0 | -57.41 | 26.95 | 11.55 | 32.24 | 36.42 | 8.3 | 23.29 | -0.69 | -592.86 | -60.47 | 26.26 | 8.07 | 31.63 | 0.07 | -6.09 | -14.86 |
| 21Q2 (7) | 37.53 | 28.53 | 58.56 | 31.67 | 30.49 | 63.5 | 1.6 | 0.0 | 0 | 0 | 0 | 0 | 13.89 | 25.7 | 212.13 | 3.78 | 6.48 | -29.61 | 12.64 | 25.27 | 386.15 | 29.27 | -2.11 | 0 | 10.11 | 4.44 | -14.39 | 3.18 | -13.11 | -13.59 | 5.27 | -7.05 | 0 | 0.01 | 0.0 | 0 | 16.58 | 0.0 | 0.0 | 9.01 | 11.37 | 11.37 | 0.46 | -57.41 | -57.41 | 24.16 | -5.25 | 37.82 | 33.63 | -2.97 | 25.96 | 0.14 | 112.07 | 108.38 | 24.3 | -0.16 | 53.22 | 0.08 | -15.39 | -13.06 |
| 21Q1 (6) | 29.2 | 4.62 | 29.43 | 24.27 | 41.43 | 33.13 | 1.6 | 0.0 | 0 | 0 | 0 | 0 | 11.05 | 9.08 | 37.78 | 3.55 | 119.14 | 1059.46 | 10.09 | 32.76 | 105.92 | 29.90 | 20.84 | 0 | 9.68 | 5.22 | -16.41 | 3.66 | -0.27 | -2.66 | 5.67 | -6.59 | 0 | 0.01 | 0.0 | 0 | 16.58 | 0.0 | 0.0 | 8.09 | 0.0 | 14.1 | 1.08 | 0.0 | 671.43 | 25.5 | 16.01 | 23.43 | 34.66 | 11.27 | 24.27 | -1.16 | -152.17 | 30.54 | 24.34 | 13.1 | 28.17 | 0.09 | -3.87 | 3.89 |
| 20Q4 (5) | 27.91 | 18.51 | 20.35 | 17.16 | -8.09 | -15.51 | 1.6 | 60.0 | 0 | 0 | 0 | 0 | 10.13 | 24.75 | 30.54 | 1.62 | -42.96 | 92.86 | 7.6 | 22.78 | 161.17 | 24.74 | 13.31 | 0 | 9.2 | -7.26 | -20.28 | 3.67 | 0.27 | -2.39 | 6.07 | 54.85 | 0 | 0.01 | 0.0 | 0 | 16.58 | 0.0 | 0.0 | 8.09 | 0.0 | 14.1 | 1.08 | 0.0 | 671.43 | 21.98 | 7.85 | 3.63 | 31.15 | 5.45 | 9.57 | -0.46 | -6.98 | 57.41 | 21.52 | 7.87 | 6.91 | 0.10 | 11.45 | 13.62 |
| 20Q3 (4) | 23.55 | -0.51 | 0.0 | 18.67 | -3.61 | 0.0 | 1.0 | 0 | 0.0 | 0 | 0 | 0.0 | 8.12 | 82.47 | 0.0 | 2.84 | -47.11 | 0.0 | 6.19 | 138.08 | 0.0 | 21.83 | 0 | 0.0 | 9.92 | -16.0 | 0.0 | 3.66 | -0.54 | 0.0 | 3.92 | 0 | 0.0 | 0.01 | 0 | 0.0 | 16.58 | 0.0 | 0.0 | 8.09 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 20.38 | 16.26 | 0.0 | 29.54 | 10.64 | 0.0 | -0.43 | 74.25 | 0.0 | 19.95 | 25.79 | 0.0 | 0.09 | -4.11 | 0.0 |
