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) | 58.65 | 11.86 | 13.76 | -65.63 | 11.16 | -74.75 | 0 | 0 | 264.09 | 6.94 | 24.74 | 11.69 | 43.47 | 4.97 | 16.46 | -1.83 | 26.36 | -22.03 | 0.12 | -7.69 | 97.87 | 41.39 | 3.7 | -1.86 | 28.78 | 0.0 | 22.4 | 11.06 | 23.88 | -16.36 | 54.87 | 32.15 | 101.14 | 12.07 | -26.46 | 0 | 28.41 | 61.05 | 0.05 | 14.01 |
| 2022 (9) | 52.43 | 5.88 | 40.03 | 52.9 | 44.19 | 362.24 | 0 | 0 | 246.96 | 15.49 | 22.15 | 12.72 | 41.41 | 11.17 | 16.77 | -3.75 | 33.81 | 13.04 | 0.13 | -7.14 | 69.22 | -36.62 | 3.77 | 8.33 | 28.78 | 0.0 | 20.17 | 10.76 | 28.55 | 23.54 | 41.52 | 6.19 | 90.25 | 12.22 | -23.88 | 0 | 17.64 | 67.2 | 0.04 | -21.08 |
| 2021 (8) | 49.52 | 22.36 | 26.18 | 64.24 | 9.56 | 1934.04 | 0 | 0 | 213.83 | 10.52 | 19.65 | 18.73 | 37.25 | 22.65 | 17.42 | 10.98 | 29.91 | 30.21 | 0.14 | -12.5 | 109.22 | 7.25 | 3.48 | -0.57 | 28.78 | 0.0 | 18.21 | 9.04 | 23.11 | 18.21 | 39.1 | 12.07 | 80.42 | 13.04 | -28.55 | 0 | 10.55 | -10.44 | 0.05 | -11.6 |
| 2020 (7) | 40.47 | 2.77 | 15.94 | -55.14 | 0.47 | -95.3 | 0 | 0 | 193.48 | -10.12 | 16.55 | 19.84 | 30.37 | -8.47 | 15.70 | 1.84 | 22.97 | -7.57 | 0.16 | 0.0 | 101.84 | 14.08 | 3.5 | -5.41 | 28.78 | -1.74 | 16.7 | 9.01 | 19.55 | 12.03 | 34.89 | 8.86 | 71.14 | 9.75 | -23.11 | 0 | 11.78 | -5.76 | 0.06 | 1.64 |
| 2019 (6) | 39.38 | 32.15 | 35.53 | -29.46 | 10.0 | 0 | 0 | 0 | 215.27 | 8.01 | 13.81 | 26.35 | 33.18 | 1.62 | 15.41 | -5.92 | 24.85 | -1.23 | 0.16 | -20.0 | 89.27 | -0.52 | 3.7 | -0.27 | 29.29 | 0.0 | 15.32 | 7.66 | 17.45 | 27.56 | 32.05 | 7.3 | 64.82 | 12.2 | -19.55 | 0 | 12.5 | 0.64 | 0.06 | 18.49 |
| 2018 (5) | 29.8 | 34.72 | 50.37 | -2.31 | 0 | 0 | 0 | 0 | 199.3 | 13.76 | 10.93 | -11.21 | 32.65 | 18.0 | 16.38 | 3.72 | 25.16 | 7.66 | 0.2 | -13.04 | 89.74 | 12.17 | 3.71 | 3.92 | 29.29 | 0.0 | 14.23 | 9.46 | 13.68 | 12.04 | 29.87 | 3.25 | 57.77 | 6.72 | -17.45 | 0 | 12.42 | -18.56 | 0.05 | -6.74 |
| 2017 (4) | 22.12 | -8.41 | 51.56 | -22.58 | 0 | 0 | 0 | 0 | 175.19 | 6.11 | 12.31 | 4.5 | 27.67 | 13.59 | 15.79 | 7.05 | 23.37 | 33.85 | 0.23 | -20.69 | 80.0 | 60.71 | 3.57 | -8.23 | 29.29 | 0.0 | 13.0 | 9.98 | 12.21 | 175.0 | 28.93 | -12.17 | 54.13 | 10.02 | -13.68 | 0 | 15.25 | -26.44 | 0.05 | -28.61 |
| 2016 (3) | 24.15 | -0.29 | 66.6 | -16.87 | 2.58 | -68.99 | 0 | 0 | 165.11 | -0.4 | 11.78 | 24.13 | 24.36 | -3.41 | 14.75 | -3.02 | 17.46 | -0.17 | 0.29 | -12.12 | 49.78 | -0.12 | 3.89 | 411.84 | 29.29 | -5.46 | 11.82 | 8.74 | 4.44 | 5.21 | 32.94 | 2.78 | 49.2 | 4.37 | -12.21 | 0 | 20.73 | -24.92 | 0.07 | -10.72 |
| 2015 (2) | 24.22 | 17.23 | 80.12 | -5.92 | 8.32 | 3.48 | 0 | 0 | 165.78 | -3.76 | 9.49 | -1.76 | 25.22 | 7.92 | 15.21 | 12.13 | 17.49 | -12.11 | 0.33 | -28.26 | 49.84 | -10.9 | 0.76 | -2.56 | 30.98 | 19.25 | 10.87 | 9.8 | 4.22 | 0.0 | 32.05 | 5.6 | 47.14 | 6.0 | -4.44 | 0 | 27.61 | -17.06 | 0.08 | -9.32 |
| 2014 (1) | 20.66 | -3.23 | 85.16 | 41.72 | 8.04 | -18.13 | 0 | 0 | 172.26 | 3.73 | 9.66 | -12.97 | 23.37 | 11.55 | 13.57 | 7.54 | 19.9 | -4.65 | 0.46 | 0 | 55.94 | 11.41 | 0.78 | -1.27 | 25.98 | 0.0 | 9.9 | 12.63 | 4.22 | 0.0 | 30.35 | 7.17 | 44.47 | 7.6 | 2.94 | 0 | 33.29 | 20.57 | 0.09 | -1.8 |
| 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) | 55.49 | 20.76 | -0.96 | 64.32 | 11.09 | 250.33 | 5.74 | -31.83 | -52.95 | 0 | 0 | 0 | 78.95 | 5.34 | 7.11 | 8.58 | -1.27 | 0.35 | 60.98 | 0.71 | 5.65 | 22.08 | -1.2 | -0.56 | 28.04 | -3.87 | 9.32 | 0.11 | -8.33 | -15.38 | 98.36 | 4.13 | 37.8 | 3.8 | -2.56 | -2.81 | 28.78 | 0.0 | 0.0 | 24.87 | 0.0 | 11.03 | 26.46 | 0.0 | 10.8 | 59.18 | 16.96 | 15.81 | 110.51 | 8.42 | 13.49 | -14.63 | 35.12 | 19.84 | 44.55 | 58.82 | 35.62 | 0.04 | -5.56 | -7.49 |
| 24Q2 (19) | 45.95 | -8.97 | -15.66 | 57.9 | 116.21 | 123.38 | 8.42 | -13.99 | -30.98 | 0 | 0 | 0 | 74.95 | 15.72 | 3.82 | 8.69 | 15.87 | 12.13 | 60.55 | 18.75 | 7.05 | 22.35 | 17.54 | 1.9 | 29.17 | 2.64 | 8.6 | 0.12 | 0.0 | 0.0 | 94.46 | 4.21 | 4.84 | 3.9 | 1.3 | 2.9 | 28.78 | 0.0 | 0.0 | 24.87 | 11.03 | 11.03 | 26.46 | 10.8 | 10.8 | 50.6 | 7.73 | 18.92 | 101.93 | 9.32 | 14.76 | -22.55 | -11.69 | 3.14 | 28.05 | 4.74 | 45.56 | 0.05 | -2.09 | -5.79 |
| 24Q1 (18) | 50.48 | -13.93 | -6.17 | 26.78 | 94.62 | 6.44 | 9.79 | -12.28 | -77.85 | 0 | 0 | 0 | 64.77 | 12.58 | 6.78 | 7.5 | 96.85 | 61.99 | 50.99 | 17.3 | 10.18 | 19.01 | 15.5 | 3.31 | 28.42 | 7.81 | -8.17 | 0.12 | 0.0 | -7.69 | 90.64 | -7.39 | 29.04 | 3.85 | 4.05 | 3.22 | 28.78 | 0.0 | 0.0 | 22.4 | 0.0 | 11.06 | 23.88 | 0.0 | -16.36 | 46.97 | -14.4 | 45.24 | 93.24 | -7.81 | 15.01 | -20.19 | 23.7 | 7.47 | 26.78 | -5.74 | 154.56 | 0.05 | 3.15 | 6.55 |
| 23Q4 (17) | 58.65 | 4.68 | 11.86 | 13.76 | -25.05 | -65.63 | 11.16 | -8.52 | -74.75 | 0 | 0 | 0 | 57.53 | -21.95 | 7.69 | 3.81 | -55.44 | 69.33 | 43.47 | -24.69 | 4.97 | 16.46 | -25.86 | -1.84 | 26.36 | 2.77 | -22.03 | 0.12 | -7.69 | -7.69 | 97.87 | 37.11 | 41.39 | 3.7 | -5.37 | -1.86 | 28.78 | 0.0 | 0.0 | 22.4 | 0.0 | 11.06 | 23.88 | 0.0 | -16.36 | 54.87 | 7.38 | 32.15 | 101.14 | 3.87 | 12.07 | -26.46 | -44.99 | -10.8 | 28.41 | -13.52 | 61.05 | 0.05 | -3.0 | 14.01 |
| 23Q3 (16) | 56.03 | 2.85 | 6.22 | 18.36 | -29.17 | -62.55 | 12.2 | 0.0 | -75.09 | 0 | 0 | 0 | 73.71 | 2.11 | 2.88 | 8.55 | 10.32 | 15.38 | 57.72 | 2.05 | 10.66 | 22.20 | 1.24 | 2.93 | 25.65 | -4.5 | -15.93 | 0.13 | 8.33 | 0.0 | 71.38 | -20.78 | 0.55 | 3.91 | 3.17 | 0.0 | 28.78 | 0.0 | 0.0 | 22.4 | 0.0 | 11.06 | 23.88 | 0.0 | -16.36 | 51.1 | 20.09 | 30.29 | 97.37 | 9.63 | 10.71 | -18.25 | 21.61 | 4.8 | 32.85 | 70.47 | 63.84 | 0.05 | -3.83 | 0.03 |
| 23Q2 (15) | 54.48 | 1.26 | 30.27 | 25.92 | 3.02 | -8.67 | 12.2 | -72.4 | -75.38 | 0 | 0 | 0 | 72.19 | 19.01 | 9.78 | 7.75 | 67.39 | 11.51 | 56.56 | 22.21 | 9.44 | 21.93 | 19.17 | -4.45 | 26.86 | -13.21 | -18.93 | 0.12 | -7.69 | -7.69 | 90.1 | 28.27 | 16.59 | 3.79 | 1.61 | 2.71 | 28.78 | 0.0 | 0.0 | 22.4 | 11.06 | 11.06 | 23.88 | -16.36 | -16.36 | 42.55 | 31.57 | 33.72 | 88.82 | 9.56 | 10.28 | -23.28 | -6.69 | 3.56 | 19.27 | 83.17 | 150.91 | 0.05 | 10.74 | -5.6 |
| 23Q1 (14) | 53.8 | 2.61 | 20.25 | 25.16 | -37.15 | -9.24 | 44.2 | 0.02 | 318.16 | 0 | 0 | 0 | 60.66 | 13.55 | 8.09 | 4.63 | 105.78 | -16.58 | 46.28 | 11.76 | 8.56 | 18.40 | 9.74 | -5.59 | 30.95 | -8.46 | -3.76 | 0.13 | 0.0 | -7.14 | 70.24 | 1.47 | -33.81 | 3.73 | -1.06 | 4.19 | 28.78 | 0.0 | 0.0 | 20.17 | 0.0 | 10.76 | 28.55 | 0.0 | 23.54 | 32.34 | -22.11 | 0.19 | 81.07 | -10.17 | 10.15 | -21.82 | 8.63 | 5.42 | 10.52 | -40.36 | 14.22 | 0.04 | 10.37 | -16.43 |
| 22Q4 (13) | 52.43 | -0.61 | 5.88 | 40.03 | -18.34 | 52.9 | 44.19 | -9.78 | 362.24 | 0 | 0 | 0 | 53.42 | -25.44 | 10.65 | 2.25 | -69.64 | -7.79 | 41.41 | -20.61 | 11.17 | 16.77 | -22.26 | -3.75 | 33.81 | 10.82 | 13.04 | 0.13 | 0.0 | -7.14 | 69.22 | -2.49 | -36.62 | 3.77 | -3.58 | 8.33 | 28.78 | 0.0 | 0.0 | 20.17 | 0.0 | 10.76 | 28.55 | 0.0 | 23.54 | 41.52 | 5.86 | 6.19 | 90.25 | 2.62 | 12.22 | -23.88 | -24.57 | 16.36 | 17.64 | -12.02 | 67.2 | 0.04 | -14.9 | -21.08 |
| 22Q3 (12) | 52.75 | 26.14 | 14.95 | 49.02 | 72.73 | 124.76 | 48.98 | -1.15 | 543.63 | 0 | 0 | 0 | 71.65 | 8.96 | 30.25 | 7.41 | 6.62 | 44.16 | 52.16 | 0.93 | 29.75 | 21.57 | -6.02 | 10.49 | 30.51 | -7.91 | 12.83 | 0.13 | 0.0 | -7.14 | 70.99 | -8.14 | -18.9 | 3.91 | 5.96 | 13.01 | 28.78 | 0.0 | 0.0 | 20.17 | 0.0 | 10.76 | 28.55 | 0.0 | 23.54 | 39.22 | 23.26 | 6.98 | 87.95 | 9.2 | 12.79 | -19.17 | 20.59 | 36.46 | 20.05 | 161.07 | 208.94 | 0.05 | -9.25 | -7.87 |
| 22Q2 (11) | 41.82 | -6.53 | -1.9 | 28.38 | 2.38 | 194.09 | 49.55 | 368.78 | 1102.67 | 0 | 0 | 0 | 65.76 | 17.18 | 10.91 | 6.95 | 25.23 | -4.27 | 51.68 | 21.23 | 8.87 | 22.95 | 17.75 | -0.07 | 33.13 | 3.02 | 31.78 | 0.13 | -7.14 | -13.33 | 77.28 | -27.18 | -23.74 | 3.69 | 3.07 | 6.65 | 28.78 | 0.0 | 0.0 | 20.17 | 10.76 | 10.76 | 28.55 | 23.54 | 23.54 | 31.82 | -1.43 | 0.95 | 80.54 | 9.43 | 10.57 | -24.14 | -4.64 | 16.38 | 7.68 | -16.61 | 189.81 | 0.05 | -1.96 | -8.24 |
| 22Q1 (10) | 44.74 | -9.65 | 15.79 | 27.72 | 5.88 | 52.9 | 10.57 | 10.56 | 281.59 | 0 | 0 | 0 | 56.12 | 16.24 | 9.52 | 5.55 | 127.46 | 15.62 | 42.63 | 14.44 | 10.27 | 19.49 | 11.89 | 1.11 | 32.16 | 7.52 | 35.07 | 0.14 | 0.0 | -6.67 | 106.12 | -2.84 | 2.23 | 3.58 | 2.87 | 2.29 | 28.78 | 0.0 | 0.0 | 18.21 | 0.0 | 9.04 | 23.11 | 0.0 | 18.21 | 32.28 | -17.44 | 10.06 | 73.6 | -8.48 | 12.23 | -23.07 | 19.19 | 12.15 | 9.21 | -12.7 | 200.0 | 0.05 | 4.23 | -12.01 |
| 21Q4 (9) | 49.52 | 7.91 | 22.36 | 26.18 | 20.04 | 64.24 | 9.56 | 25.62 | 1934.04 | 0 | 0 | 0 | 48.28 | -12.23 | 19.59 | 2.44 | -52.53 | 29.1 | 37.25 | -7.34 | 22.65 | 17.42 | -10.77 | 10.99 | 29.91 | 10.61 | 30.21 | 0.14 | 0.0 | -12.5 | 109.22 | 24.78 | 7.25 | 3.48 | 0.58 | -0.57 | 28.78 | 0.0 | 0.0 | 18.21 | 0.0 | 9.04 | 23.11 | 0.0 | 18.21 | 39.1 | 6.66 | 12.07 | 80.42 | 3.13 | 13.04 | -28.55 | 5.37 | -23.54 | 10.55 | 62.56 | -10.44 | 0.05 | -0.65 | -11.6 |
| 21Q3 (8) | 45.89 | 7.65 | 18.21 | 21.81 | 126.01 | -0.18 | 7.61 | 84.71 | 0 | 0 | 0 | 0 | 55.01 | -7.22 | -1.4 | 5.14 | -29.2 | -22.71 | 40.2 | -15.31 | -1.59 | 19.52 | -14.99 | -5.82 | 27.04 | 7.56 | 16.55 | 0.14 | -6.67 | -17.65 | 87.53 | -13.63 | -12.65 | 3.46 | 0.0 | -3.35 | 28.78 | 0.0 | 0.0 | 18.21 | 0.0 | 9.04 | 23.11 | 0.0 | 18.21 | 36.66 | 16.31 | 10.92 | 77.98 | 7.06 | 12.53 | -30.17 | -4.5 | -15.55 | 6.49 | 144.91 | -6.48 | 0.05 | -9.61 | -15.41 |
| 21Q2 (7) | 42.63 | 10.33 | 15.81 | 9.65 | -46.77 | -60.61 | 4.12 | 48.74 | -58.8 | 0 | 0 | 0 | 59.29 | 15.71 | 11.59 | 7.26 | 51.25 | 35.45 | 47.47 | 22.79 | 16.12 | 22.97 | 19.13 | 0 | 25.14 | 5.59 | 2.74 | 0.15 | 0.0 | -11.76 | 101.34 | -2.38 | 4.81 | 3.46 | -1.14 | -4.95 | 28.78 | 0.0 | 0.0 | 18.21 | 9.04 | 9.04 | 23.11 | 18.21 | 18.21 | 31.52 | 7.47 | 19.39 | 72.84 | 11.07 | 16.26 | -28.87 | -9.94 | -13.57 | 2.65 | -13.68 | 170.41 | 0.06 | -5.99 | -6.73 |
| 21Q1 (6) | 38.64 | -4.52 | 8.57 | 18.13 | 13.74 | -42.1 | 2.77 | 489.36 | -72.3 | 0 | 0 | 0 | 51.24 | 26.93 | 15.95 | 4.8 | 153.97 | 80.45 | 38.66 | 27.3 | 11.51 | 19.28 | 22.82 | 0 | 23.81 | 3.66 | -5.33 | 0.15 | -6.25 | -16.67 | 103.81 | 1.93 | 11.86 | 3.5 | 0.0 | -5.91 | 28.78 | 0.0 | -1.74 | 16.7 | 0.0 | 9.01 | 19.55 | 0.0 | 12.03 | 29.33 | -15.94 | 13.16 | 65.58 | -7.82 | 11.74 | -26.26 | -13.63 | 5.84 | 3.07 | -73.94 | 255.84 | 0.06 | 4.71 | -7.43 |
| 20Q4 (5) | 40.47 | 4.25 | 2.77 | 15.94 | -27.05 | -55.14 | 0.47 | 0 | -95.3 | 0 | 0 | 0 | 40.37 | -27.64 | -8.15 | 1.89 | -71.58 | 15.95 | 30.37 | -25.65 | -8.47 | 15.70 | -24.28 | 0 | 22.97 | -0.99 | -7.57 | 0.16 | -5.88 | 0.0 | 101.84 | 1.63 | 14.08 | 3.5 | -2.23 | -5.41 | 28.78 | 0.0 | -1.74 | 16.7 | 0.0 | 9.01 | 19.55 | 0.0 | 12.03 | 34.89 | 5.57 | 8.86 | 71.14 | 2.66 | 9.75 | -23.11 | 11.49 | -18.21 | 11.78 | 69.74 | -5.76 | 0.06 | -4.93 | 1.64 |
| 20Q3 (4) | 38.82 | 5.46 | 0.0 | 21.85 | -10.82 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 55.79 | 5.01 | 0.0 | 6.65 | 24.07 | 0.0 | 40.85 | -0.07 | 0.0 | 20.73 | 0 | 0.0 | 23.2 | -5.19 | 0.0 | 0.17 | 0.0 | 0.0 | 100.21 | 3.64 | 0.0 | 3.58 | -1.65 | 0.0 | 28.78 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 19.55 | 0.0 | 0.0 | 33.05 | 25.19 | 0.0 | 69.3 | 10.61 | 0.0 | -26.11 | -2.71 | 0.0 | 6.94 | 608.16 | 0.0 | 0.06 | -0.33 | 0.0 |
