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) | 37.61 | -5.0 | 84.1 | 26.28 | 0.54 | -98.83 | 0 | 0 | 124.45 | -23.51 | 5.81 | -61.78 | 20.65 | -2.73 | 16.59 | 27.16 | 47.96 | -9.93 | 2.23 | 60.43 | 44.59 | 512.5 | 1.94 | -6.73 | 29.8 | 0.0 | 19.92 | 8.14 | 1.7 | -76.93 | 59.43 | 4.85 | 81.05 | -1.72 | -2.56 | 0 | 56.87 | 3.44 | 0.17 | -9.85 |
| 2022 (9) | 39.59 | 12.12 | 66.6 | 132.54 | 46.3 | 703.82 | 0 | 0 | 162.7 | -11.03 | 15.2 | -26.21 | 21.23 | -28.66 | 13.05 | -19.81 | 53.25 | -8.06 | 1.39 | -2.8 | 7.28 | -86.13 | 2.08 | 6.12 | 29.8 | 0.0 | 18.42 | 12.25 | 7.37 | 28.85 | 56.68 | 1.63 | 82.47 | 5.87 | -1.7 | 0 | 54.98 | 13.6 | 0.19 | -11.36 |
| 2021 (8) | 35.31 | -39.86 | 28.64 | -28.08 | 5.76 | -51.27 | 0 | 0 | 182.88 | 24.88 | 20.6 | 32.73 | 29.76 | 11.88 | 16.27 | -10.41 | 57.92 | 7.7 | 1.43 | -4.67 | 52.47 | -10.37 | 1.96 | -5.31 | 29.8 | 0.0 | 16.41 | 10.28 | 5.72 | 27.68 | 55.77 | 17.71 | 77.9 | 16.72 | -7.37 | 0 | 48.4 | 16.18 | 0.21 | -0.86 |
| 2020 (7) | 58.71 | 78.83 | 39.82 | -24.75 | 11.82 | -15.51 | 0 | 0 | 146.45 | -4.28 | 15.52 | 1.97 | 26.6 | 5.06 | 18.16 | 9.75 | 53.78 | 6.79 | 1.5 | -1.96 | 58.54 | 34.79 | 2.07 | -6.33 | 29.8 | 0.0 | 14.88 | 11.46 | 4.48 | 93.94 | 47.38 | 5.97 | 66.74 | 10.53 | -5.72 | 0 | 41.66 | 3.55 | 0.21 | 4.55 |
| 2019 (6) | 32.83 | -18.27 | 52.92 | 2.96 | 13.99 | 259.64 | 0 | 0 | 153.0 | 11.55 | 15.22 | 11.91 | 25.32 | 9.47 | 16.55 | -1.86 | 50.36 | -4.96 | 1.53 | -7.83 | 43.43 | -2.65 | 2.21 | -7.14 | 29.8 | 0.0 | 13.35 | 11.34 | 2.31 | -0.43 | 44.71 | 15.56 | 60.38 | 13.92 | -4.48 | 0 | 40.23 | 10.58 | 0.20 | -2.93 |
| 2018 (5) | 40.17 | 46.34 | 51.4 | 41.25 | 3.89 | 1845.0 | 0 | 0 | 137.16 | 16.75 | 13.6 | -16.05 | 23.13 | 4.57 | 16.86 | -10.44 | 52.99 | 27.1 | 1.66 | -20.57 | 44.61 | 37.77 | 2.38 | -2.06 | 29.8 | 0.0 | 11.99 | 15.62 | 2.32 | 10.48 | 38.69 | 7.89 | 53.0 | 9.66 | -2.31 | 0 | 36.38 | 8.47 | 0.21 | -3.67 |
| 2017 (4) | 27.45 | -10.53 | 36.39 | 34.78 | 0.2 | -90.34 | 0 | 0 | 117.48 | 10.52 | 16.2 | 8.72 | 22.12 | 7.27 | 18.83 | -2.93 | 41.69 | 35.71 | 2.09 | -4.57 | 32.38 | 326.05 | 2.43 | -10.33 | 29.8 | 0.0 | 10.37 | 16.78 | 2.1 | 0.0 | 35.86 | 18.98 | 48.33 | 17.53 | -2.32 | 0 | 33.54 | 11.02 | 0.22 | 2.65 |
| 2016 (3) | 30.68 | -18.32 | 27.0 | 66.46 | 2.07 | -55.39 | 0 | 0 | 106.3 | 12.57 | 14.9 | 30.7 | 20.62 | 20.3 | 19.40 | 6.87 | 30.72 | 2.5 | 2.19 | -17.98 | 7.6 | -51.41 | 2.71 | -12.58 | 29.8 | 0.0 | 8.88 | 14.73 | 2.1 | 0.0 | 30.14 | 34.31 | 41.12 | 27.39 | 0.07 | -97.97 | 30.21 | 16.69 | 0.21 | -5.42 |
| 2015 (2) | 37.56 | 5.48 | 16.22 | 25.44 | 4.64 | 14.0 | 0 | 0 | 94.43 | 3.59 | 11.4 | 16.33 | 17.14 | -1.66 | 18.15 | -5.07 | 29.97 | 73.14 | 2.67 | -80.24 | 15.64 | 25.93 | 3.1 | 0.32 | 29.8 | 0.0 | 7.74 | 14.5 | 2.1 | 2.44 | 22.44 | 23.03 | 32.28 | 19.33 | 3.45 | 3.6 | 25.89 | 20.03 | 0.22 | -3.84 |
| 2014 (1) | 35.61 | 72.53 | 12.93 | 29.04 | 4.07 | -18.6 | 0 | 0 | 91.16 | 12.45 | 9.8 | 39.01 | 17.43 | 7.39 | 19.12 | -4.49 | 17.31 | -3.24 | 13.51 | 25.09 | 12.42 | -17.03 | 3.09 | -1.28 | 29.8 | 0.0 | 6.76 | 11.55 | 2.05 | -17.0 | 18.24 | 36.42 | 27.05 | 23.52 | 3.33 | 455.0 | 21.57 | 54.4 | 0.23 | 22.63 |
| 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) | 42.12 | 13.23 | -4.53 | 82.12 | -1.02 | -6.94 | 5.3 | 14.97 | 67.72 | 0 | 0 | 0 | 43.2 | 16.07 | 20.77 | 4.56 | 30.66 | 78.82 | 29.37 | 11.89 | 20.62 | 19.91 | 6.25 | 0.16 | 45.31 | -6.38 | -7.47 | 35.95 | 989.39 | 1706.53 | 39.54 | -1.59 | -25.62 | 2.01 | -2.43 | -4.29 | 29.8 | 0.0 | 0.0 | 20.52 | 0.0 | 3.01 | 2.56 | 0.0 | 50.59 | 66.37 | 7.38 | 14.39 | 89.45 | 5.37 | 12.32 | -0.07 | -105.07 | -138.89 | 66.3 | 4.92 | 13.92 | 0.21 | 0.28 | 19.24 |
| 24Q2 (19) | 37.2 | -11.99 | -7.46 | 82.97 | -4.87 | 8.01 | 4.61 | -51.63 | 271.77 | 0 | 0 | 0 | 37.22 | 4.7 | 37.44 | 3.49 | 4.8 | 384.72 | 26.25 | 4.75 | 33.79 | 18.74 | -2.83 | 21.1 | 48.4 | 0.1 | -2.42 | 3.3 | 13.4 | 107.55 | 40.18 | 8.01 | -22.57 | 2.06 | 0.98 | 0.49 | 29.8 | 0.0 | 0.0 | 20.52 | 3.01 | 3.01 | 2.56 | 50.59 | 50.59 | 61.81 | 3.4 | 11.43 | 84.89 | 4.29 | 10.12 | 1.38 | 206.67 | 173.4 | 63.19 | 4.91 | 17.91 | 0.21 | -0.82 | 18.07 |
| 24Q1 (18) | 42.27 | 12.39 | 1.32 | 87.22 | 3.71 | 13.55 | 9.53 | 1664.81 | 488.27 | 0 | 0 | 0 | 35.55 | 12.61 | 18.34 | 3.33 | 179.83 | 146.67 | 25.06 | 21.36 | 13.24 | 19.28 | 16.21 | 30.78 | 48.35 | 0.81 | -6.73 | 2.91 | 30.49 | 110.87 | 37.2 | -16.57 | -28.54 | 2.04 | 5.15 | 2.0 | 29.8 | 0.0 | 0.0 | 19.92 | 0.0 | 8.14 | 1.7 | 0.0 | -76.93 | 59.78 | 0.59 | 3.0 | 81.4 | 0.43 | -2.89 | 0.45 | 117.58 | 131.69 | 60.23 | 5.91 | 6.38 | 0.21 | 23.17 | 14.31 |
| 23Q4 (17) | 37.61 | -14.76 | -5.0 | 84.1 | -4.69 | 26.28 | 0.54 | -82.91 | -98.83 | 0 | 0 | 0 | 31.57 | -11.74 | 6.55 | 1.19 | -53.33 | 22.68 | 20.65 | -15.2 | -2.73 | 16.59 | -16.52 | 27.16 | 47.96 | -2.06 | -9.93 | 2.23 | 12.06 | 60.43 | 44.59 | -16.12 | 512.5 | 1.94 | -7.62 | -6.73 | 29.8 | 0.0 | 0.0 | 19.92 | 0.0 | 8.14 | 1.7 | 0.0 | -76.93 | 59.43 | 2.43 | 4.85 | 81.05 | 1.77 | -1.72 | -2.56 | -1522.22 | -50.59 | 56.87 | -2.29 | 3.44 | 0.17 | -2.66 | -9.85 |
| 23Q3 (16) | 44.12 | 9.75 | -7.43 | 88.24 | 14.87 | 37.1 | 3.16 | 154.84 | -74.39 | 0 | 0 | 0 | 35.77 | 32.09 | -10.73 | 2.55 | 254.17 | -36.25 | 24.35 | 24.11 | -12.13 | 19.87 | 28.46 | 25.04 | 48.97 | -1.27 | -17.2 | 1.99 | 25.16 | 39.16 | 53.16 | 2.45 | 3.14 | 2.1 | 2.44 | 0.48 | 29.8 | 0.0 | 0.0 | 19.92 | 0.0 | 8.14 | 1.7 | 0.0 | -76.93 | 58.02 | 4.6 | 4.24 | 79.64 | 3.31 | -2.22 | 0.18 | 109.57 | -71.88 | 58.2 | 8.6 | 3.37 | 0.17 | -0.7 | -9.72 |
| 23Q2 (15) | 40.2 | -3.64 | 2.26 | 76.82 | 0.01 | 86.0 | 1.24 | -23.46 | -85.65 | 0 | 0 | 0 | 27.08 | -9.85 | -46.23 | 0.72 | -46.67 | -87.12 | 19.62 | -11.34 | -30.82 | 15.47 | 4.93 | -7.76 | 49.6 | -4.32 | -22.62 | 1.59 | 15.22 | 11.19 | 51.89 | -0.33 | 21.86 | 2.05 | 2.5 | 1.49 | 29.8 | 0.0 | 0.0 | 19.92 | 8.14 | 8.14 | 1.7 | -76.93 | -76.93 | 55.47 | -4.43 | 7.38 | 77.09 | -8.03 | -0.45 | -1.88 | -32.39 | 38.76 | 53.59 | -5.35 | 10.29 | 0.17 | -3.98 | -13.15 |
| 23Q1 (14) | 41.72 | 5.38 | 21.24 | 76.81 | 15.33 | 109.06 | 1.62 | -96.5 | -67.54 | 0 | 0 | 0 | 30.04 | 1.38 | -29.57 | 1.35 | 39.18 | -70.91 | 22.13 | 4.24 | -32.22 | 14.74 | 13.0 | -19.26 | 51.84 | -2.65 | -17.52 | 1.38 | -0.72 | -6.12 | 52.06 | 615.11 | 20.93 | 2.0 | -3.85 | -0.5 | 29.8 | 0.0 | 0.0 | 18.42 | 0.0 | 12.25 | 7.37 | 0.0 | 28.85 | 58.04 | 2.4 | 16.13 | 83.82 | 1.64 | 16.24 | -1.42 | 16.47 | 68.51 | 56.62 | 2.98 | 24.52 | 0.18 | -2.86 | -10.73 |
| 22Q4 (13) | 39.59 | -16.93 | 12.12 | 66.6 | 3.48 | 132.54 | 46.3 | 275.2 | 703.82 | 0 | 0 | 0 | 29.63 | -26.05 | -28.19 | 0.97 | -75.75 | -78.1 | 21.23 | -23.39 | -28.66 | 13.05 | -17.91 | -19.82 | 53.25 | -9.96 | -8.06 | 1.39 | -2.8 | -2.8 | 7.28 | -85.88 | -86.13 | 2.08 | -0.48 | 6.12 | 29.8 | 0.0 | 0.0 | 18.42 | 0.0 | 12.25 | 7.37 | 0.0 | 28.85 | 56.68 | 1.83 | 1.63 | 82.47 | 1.25 | 5.87 | -1.7 | -365.62 | 76.93 | 54.98 | -2.34 | 13.6 | 0.19 | -2.52 | -11.36 |
| 22Q3 (12) | 47.66 | 21.24 | -7.67 | 64.36 | 55.84 | 35.35 | 12.34 | 42.82 | 171.21 | 0 | 0 | 0 | 40.07 | -20.43 | 15.11 | 4.0 | -28.44 | 14.61 | 27.71 | -2.29 | 5.4 | 15.89 | -5.24 | 7.69 | 59.14 | -7.74 | 10.69 | 1.43 | 0.0 | 0.0 | 51.54 | 21.04 | 14.0 | 2.09 | 3.47 | 1.95 | 29.8 | 0.0 | 0.0 | 18.42 | 0.0 | 12.25 | 7.37 | 0.0 | 28.85 | 55.66 | 7.74 | 7.37 | 81.45 | 5.18 | 10.11 | 0.64 | 120.85 | 108.94 | 56.3 | 15.87 | 26.01 | 0.19 | -4.48 | -14.13 |
| 22Q2 (11) | 39.31 | 14.24 | -34.34 | 41.3 | 12.41 | -21.24 | 8.64 | 73.15 | -46.67 | 0 | 0 | 0 | 50.36 | 18.08 | -16.19 | 5.59 | 20.47 | -18.51 | 28.36 | -13.14 | 3.88 | 16.77 | -8.14 | 8.95 | 64.1 | 1.99 | 26.11 | 1.43 | -2.72 | -1.38 | 42.58 | -1.09 | 8.84 | 2.02 | 0.5 | -1.94 | 29.8 | 0.0 | 0.0 | 18.42 | 12.25 | 12.25 | 7.37 | 28.85 | 28.85 | 51.66 | 3.36 | 6.82 | 77.44 | 7.39 | 9.88 | -3.07 | 31.93 | 56.39 | 48.59 | 6.86 | 17.59 | 0.20 | -1.31 | -10.86 |
| 22Q1 (10) | 34.41 | -2.55 | -35.32 | 36.74 | 28.28 | -33.67 | 4.99 | -13.37 | -64.15 | 0 | 0 | 0 | 42.65 | 3.37 | -8.71 | 4.64 | 4.74 | -20.27 | 32.65 | 9.71 | 12.7 | 18.26 | 12.21 | -7.22 | 62.85 | 8.51 | 2.28 | 1.47 | 2.8 | 0.0 | 43.05 | -17.95 | 2.84 | 2.01 | 2.55 | -3.37 | 29.8 | 0.0 | 0.0 | 16.41 | 0.0 | 10.28 | 5.72 | 0.0 | 27.68 | 49.98 | -10.38 | 12.92 | 72.11 | -7.43 | 13.34 | -4.51 | 38.81 | 24.33 | 45.47 | -6.05 | 18.72 | 0.20 | -3.54 | -7.02 |
| 21Q4 (9) | 35.31 | -31.6 | -39.86 | 28.64 | -39.77 | -28.08 | 5.76 | 26.59 | -51.27 | 0 | 0 | 0 | 41.26 | 18.53 | 13.01 | 4.43 | 26.93 | 8.31 | 29.76 | 13.2 | 11.88 | 16.27 | 10.26 | -10.41 | 57.92 | 8.4 | 7.7 | 1.43 | 0.0 | -4.67 | 52.47 | 16.06 | -10.37 | 1.96 | -4.39 | -5.31 | 29.8 | 0.0 | 0.0 | 16.41 | 0.0 | 10.28 | 5.72 | 0.0 | 27.68 | 55.77 | 7.58 | 17.71 | 77.9 | 5.31 | 16.72 | -7.37 | -2.93 | -28.85 | 48.4 | 8.33 | 16.18 | 0.21 | -5.56 | -0.86 |
| 21Q3 (8) | 51.62 | -13.78 | -0.73 | 47.55 | -9.32 | -24.3 | 4.55 | -71.91 | -69.89 | 0 | 0 | 0 | 34.81 | -42.07 | 2.35 | 3.49 | -49.13 | -4.12 | 26.29 | -3.7 | 6.52 | 14.76 | -4.13 | -12.18 | 53.43 | 5.12 | 8.75 | 1.43 | -1.38 | -3.38 | 45.21 | 15.57 | 15.36 | 2.05 | -0.49 | -5.53 | 29.8 | 0.0 | 0.0 | 16.41 | 0.0 | 10.28 | 5.72 | 0.0 | 27.68 | 51.84 | 7.2 | 19.15 | 73.97 | 4.95 | 17.66 | -7.16 | -1.7 | -23.24 | 44.68 | 8.13 | 18.51 | 0.22 | -0.84 | 7.4 |
| 21Q2 (7) | 59.87 | 12.54 | 42.24 | 52.44 | -5.33 | -7.71 | 16.2 | 16.38 | 18.94 | 0 | 0 | 0 | 60.09 | 28.62 | 100.57 | 6.86 | 17.87 | 181.15 | 27.3 | -5.76 | 35.96 | 15.40 | -21.78 | 0 | 50.83 | -17.28 | 5.54 | 1.45 | -1.36 | -0.68 | 39.12 | -6.55 | 2.06 | 2.06 | -0.96 | -5.94 | 29.8 | 0.0 | 0.0 | 16.41 | 10.28 | 10.28 | 5.72 | 27.68 | 27.68 | 48.36 | 9.26 | 21.32 | 70.48 | 10.78 | 19.01 | -7.04 | -18.12 | -18.12 | 41.32 | 7.89 | 21.89 | 0.22 | 2.94 | 9.1 |
| 21Q1 (6) | 53.2 | -9.39 | 49.61 | 55.39 | 39.1 | 2.48 | 13.92 | 17.77 | 24.17 | 0 | 0 | 0 | 46.72 | 27.96 | 1.63 | 5.82 | 42.3 | 8.99 | 28.97 | 8.91 | 8.99 | 19.68 | 8.35 | 0 | 61.45 | 14.26 | 27.81 | 1.47 | -2.0 | -2.65 | 41.86 | -28.49 | -11.07 | 2.08 | 0.48 | -7.14 | 29.8 | 0.0 | 0.0 | 14.88 | 0.0 | 11.46 | 4.48 | 0.0 | 93.94 | 44.26 | -6.59 | 7.64 | 63.62 | -4.67 | 12.05 | -5.96 | -4.2 | -27.35 | 38.3 | -8.07 | 5.1 | 0.22 | 2.86 | 5.55 |
| 20Q4 (5) | 58.71 | 12.9 | 73.13 | 39.82 | -36.6 | -24.75 | 11.82 | -21.77 | -15.51 | 0 | 0 | 0 | 36.51 | 7.35 | -1.08 | 4.09 | 12.36 | 9.07 | 26.6 | 7.78 | 5.06 | 18.16 | 8.07 | 0 | 53.78 | 9.46 | 6.79 | 1.5 | 1.35 | -1.96 | 58.54 | 49.37 | 34.79 | 2.07 | -4.61 | -6.33 | 29.8 | 0.0 | 0.0 | 14.88 | 0.0 | 11.46 | 4.48 | 0.0 | 93.94 | 47.38 | 8.89 | 5.97 | 66.74 | 6.16 | 10.53 | -5.72 | 1.55 | -27.68 | 41.66 | 10.5 | 3.55 | 0.21 | 2.31 | 4.55 |
| 20Q3 (4) | 52.0 | 23.54 | 0.0 | 62.81 | 10.54 | 0.0 | 15.11 | 10.94 | 0.0 | 0 | 0 | 0.0 | 34.01 | 13.52 | 0.0 | 3.64 | 49.18 | 0.0 | 24.68 | 22.91 | 0.0 | 16.81 | 0 | 0.0 | 49.13 | 2.01 | 0.0 | 1.48 | 1.37 | 0.0 | 39.19 | 2.24 | 0.0 | 2.17 | -0.91 | 0.0 | 29.8 | 0.0 | 0.0 | 14.88 | 0.0 | 0.0 | 4.48 | 0.0 | 0.0 | 43.51 | 9.16 | 0.0 | 62.87 | 6.16 | 0.0 | -5.81 | 2.52 | 0.0 | 37.7 | 11.21 | 0.0 | 0.21 | 0.72 | 0.0 |
