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) | 54.77 | -34.09 | 14.99 | 33.6 | 1.5 | -95.95 | 0 | 0 | 142.05 | 3.5 | 17.61 | 43.99 | 13.51 | 38.71 | 9.51 | 34.01 | 75.82 | -23.64 | 23.42 | 17.1 | 71.82 | 4.8 | 0.48 | 9.09 | 73.68 | 0.0 | 28.97 | 4.85 | 9.56 | -9.98 | 23.69 | 56.06 | 62.22 | 16.45 | -12.46 | 0 | 11.23 | 99.82 | 0.01 | -6.2 |
| 2022 (9) | 83.1 | -12.96 | 11.22 | 7380.0 | 37.0 | 12233.33 | 0 | 0 | 137.24 | -26.97 | 12.23 | -47.96 | 9.74 | -28.7 | 7.10 | -2.37 | 99.29 | 4.48 | 20.0 | -10.15 | 68.53 | -4.66 | 0.44 | -26.67 | 73.68 | 0.0 | 27.63 | 9.73 | 10.62 | 37.39 | 15.18 | -45.28 | 53.43 | -11.9 | -9.56 | 0 | 5.62 | -67.17 | 0.01 | 1.96 |
| 2021 (8) | 95.47 | 49.55 | 0.15 | -37.5 | 0.3 | -95.87 | 0 | 0 | 187.92 | 43.88 | 23.5 | 51.42 | 13.66 | 1.04 | 7.27 | -29.78 | 95.03 | -16.71 | 22.26 | -1.46 | 71.88 | -14.16 | 0.6 | -36.84 | 73.68 | 0.0 | 25.18 | 7.33 | 7.73 | 31.69 | 27.74 | 43.21 | 60.65 | 24.54 | -10.62 | 0 | 17.12 | 47.08 | 0.01 | -4.31 |
| 2020 (7) | 63.84 | -14.65 | 0.24 | -35.14 | 7.27 | 2808.0 | 0 | 0 | 130.61 | 5.01 | 15.52 | 22.88 | 13.52 | 24.49 | 10.35 | 18.56 | 114.1 | 6.82 | 22.59 | -1.22 | 83.74 | -31.21 | 0.95 | -2.06 | 73.68 | 0.0 | 23.46 | 5.49 | 5.87 | 144.58 | 19.37 | 23.61 | 48.7 | 20.81 | -7.73 | 0 | 11.64 | 18.78 | 0.01 | 6.06 |
| 2019 (6) | 74.8 | 64.36 | 0.37 | -95.29 | 0.25 | -98.34 | 0 | 0 | 124.38 | -3.6 | 12.63 | -16.08 | 10.86 | 11.04 | 8.73 | 15.19 | 106.82 | -3.37 | 22.87 | 8.29 | 121.74 | 24.59 | 0.97 | -15.65 | 73.68 | 0.0 | 22.24 | 7.23 | 2.4 | 485.37 | 15.67 | -5.49 | 40.31 | 6.84 | -5.87 | 0 | 9.8 | -30.89 | 0.01 | 13.91 |
| 2018 (5) | 45.51 | 16.69 | 7.86 | -52.28 | 15.08 | -0.33 | 0 | 0 | 129.03 | -27.54 | 15.05 | -46.31 | 9.78 | 12.41 | 7.58 | 55.14 | 110.55 | -5.49 | 21.12 | -7.97 | 97.71 | 16.5 | 1.15 | 10.58 | 73.68 | 13.09 | 20.74 | 15.67 | 0.41 | 0 | 16.58 | -44.12 | 37.73 | -20.75 | -2.4 | 0 | 14.18 | -51.54 | 0.01 | -21.93 |
| 2017 (4) | 39.0 | 11.05 | 16.47 | 662.5 | 15.13 | 411.15 | 0 | 0 | 178.07 | 134.64 | 28.03 | 204.67 | 8.7 | 5.71 | 4.89 | -54.95 | 116.97 | 50.87 | 22.95 | 0.66 | 83.87 | 138.2 | 1.04 | -24.09 | 65.15 | 3.12 | 17.93 | 5.41 | 0 | 0 | 29.67 | 165.86 | 47.61 | 68.95 | -0.41 | 0 | 29.26 | 144.85 | 0.01 | -2.18 |
| 2016 (3) | 35.12 | 2.15 | 2.16 | -29.18 | 2.96 | 55.79 | 0 | 0 | 75.89 | 0.88 | 9.2 | 63.12 | 8.23 | 12.59 | 10.84 | 11.61 | 77.53 | 22.73 | 22.8 | -19.32 | 35.21 | -31.08 | 1.37 | -5.52 | 63.18 | 0.0 | 17.01 | 3.4 | 0 | 0 | 11.16 | 51.84 | 28.18 | 18.4 | 0.79 | -81.84 | 11.95 | 2.14 | 0.01 | -13.31 |
| 2015 (2) | 34.38 | 19.96 | 3.05 | 147.97 | 1.9 | -34.71 | 0 | 0 | 75.23 | -15.46 | 5.64 | -47.39 | 7.31 | -7.47 | 9.72 | 9.46 | 63.17 | 17.26 | 28.26 | -0.91 | 51.09 | 17.26 | 1.45 | 1.4 | 63.18 | 3.0 | 16.45 | 6.96 | 0 | 0 | 7.35 | -32.82 | 23.8 | -9.57 | 4.35 | -20.33 | 11.7 | -28.66 | 0.01 | -7.47 |
| 2014 (1) | 28.66 | 78.46 | 1.23 | -81.25 | 2.91 | 0 | 0 | 0 | 88.99 | -26.41 | 10.72 | -56.69 | 7.9 | -34.71 | 8.88 | -11.28 | 53.87 | 29.06 | 28.52 | 0.42 | 43.57 | 177.16 | 1.43 | 58.89 | 61.34 | 22.0 | 15.38 | 19.22 | 0 | 0 | 10.94 | -57.6 | 26.32 | -34.05 | 5.46 | 35.15 | 16.4 | -45.04 | 0.01 | 7.29 |
| 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) | 44.02 | 0.14 | -37.92 | 14.14 | 228.84 | 1314.0 | 10.0 | 0 | 566.67 | 0 | 0 | 0 | 29.58 | -30.98 | -1.4 | 4.05 | -40.27 | 18.42 | 14.47 | -30.0 | 13.14 | 10.50 | -29.78 | 18.98 | 78.75 | 2.13 | -2.21 | 25.17 | 6.97 | 27.9 | 83.95 | 5.25 | -8.47 | 0.33 | -13.16 | -31.25 | 73.68 | 0.0 | 0.0 | 30.73 | 0.0 | 6.08 | 12.46 | 0.0 | 30.33 | 22.75 | 22.25 | 16.13 | 65.95 | 6.7 | 13.47 | -3.82 | 48.24 | 52.19 | 18.93 | 68.57 | 63.19 | 0.01 | -0.32 | 0.4 |
| 24Q2 (19) | 43.96 | -14.46 | -39.17 | 4.3 | 115.0 | 330.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 42.86 | 36.5 | 23.13 | 6.78 | 47.71 | 32.94 | 20.67 | 38.63 | 63.27 | 14.95 | 30.56 | 70.89 | 77.11 | 0.31 | -2.96 | 23.53 | -0.51 | 20.6 | 79.76 | -14.75 | 13.47 | 0.38 | -11.63 | -11.63 | 73.68 | 0.0 | 0.0 | 30.73 | 6.08 | 6.08 | 12.46 | 30.33 | 30.33 | 18.61 | -34.19 | 15.09 | 61.81 | -7.48 | 13.0 | -7.38 | 16.99 | 41.75 | 11.23 | -42.08 | 220.86 | 0.01 | -0.49 | -5.0 |
| 24Q1 (18) | 51.39 | -6.17 | -24.93 | 2.0 | -86.66 | 100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 31.4 | -7.57 | -27.43 | 4.59 | 12.78 | -8.38 | 14.91 | 10.36 | 50.3 | 11.45 | 20.43 | 64.76 | 76.87 | 1.38 | -7.77 | 23.65 | 0.98 | 17.54 | 93.56 | 30.27 | 67.7 | 0.43 | -10.42 | 7.5 | 73.68 | 0.0 | 0.0 | 28.97 | 0.0 | 4.85 | 9.56 | 0.0 | -9.98 | 28.28 | 19.38 | 40.07 | 66.81 | 7.38 | 14.32 | -8.89 | 28.65 | 6.52 | 19.39 | 72.66 | 81.55 | 0.01 | -3.11 | -6.73 |
| 23Q4 (17) | 54.77 | -22.76 | -34.09 | 14.99 | 1399.0 | 33.6 | 1.5 | 0.0 | -95.95 | 0 | 0 | 0 | 33.97 | 13.23 | -7.82 | 4.07 | 19.01 | 73.93 | 13.51 | 5.63 | 38.71 | 9.51 | 7.77 | 34.01 | 75.82 | -5.85 | -23.64 | 23.42 | 19.0 | 17.1 | 71.82 | -21.7 | 4.8 | 0.48 | 0.0 | 9.09 | 73.68 | 0.0 | 0.0 | 28.97 | 0.0 | 4.85 | 9.56 | 0.0 | -9.98 | 23.69 | 20.93 | 56.06 | 62.22 | 7.05 | 16.45 | -12.46 | -55.94 | -30.33 | 11.23 | -3.19 | 99.82 | 0.01 | 4.48 | -6.2 |
| 23Q3 (16) | 70.91 | -1.88 | -20.89 | 1.0 | 0.0 | 316.67 | 1.5 | -92.31 | -95.95 | 0 | 0 | 0 | 30.0 | -13.82 | 0.84 | 3.42 | -32.94 | 71.86 | 12.79 | 1.03 | 13.79 | 8.82 | 0.85 | 23.57 | 80.53 | 1.35 | -23.53 | 19.68 | 0.87 | -1.11 | 91.72 | 30.49 | 33.96 | 0.48 | 11.63 | 4.35 | 73.68 | 0.0 | 0.0 | 28.97 | 0.0 | 4.85 | 9.56 | 0.0 | -9.98 | 19.59 | 21.15 | 67.87 | 58.12 | 6.25 | 16.45 | -7.99 | 36.94 | -5.97 | 11.6 | 231.43 | 180.87 | 0.01 | -5.68 | -9.2 |
| 23Q2 (15) | 72.27 | 5.57 | -10.9 | 1.0 | 0.0 | 316.67 | 19.5 | -49.35 | 2.63 | 0 | 0 | 0 | 34.81 | -19.55 | 6.03 | 5.1 | 1.8 | 62.94 | 12.66 | 27.62 | 16.68 | 8.75 | 25.87 | 46.24 | 79.46 | -4.67 | -19.83 | 19.51 | -3.03 | 0.26 | 70.29 | 25.99 | 29.95 | 0.43 | 7.5 | -14.0 | 73.68 | 0.0 | 0.0 | 28.97 | 4.85 | 4.85 | 9.56 | -9.98 | -9.98 | 16.17 | -19.91 | 67.05 | 54.7 | -6.4 | 14.12 | -12.67 | -33.23 | -57.2 | 3.5 | -67.23 | 116.05 | 0.01 | -2.31 | -5.78 |
| 23Q1 (14) | 68.46 | -17.62 | -21.22 | 1.0 | -91.09 | 316.67 | 38.5 | 4.05 | 1642.08 | 0 | 0 | 0 | 43.27 | 17.42 | 14.44 | 5.01 | 114.1 | 4.81 | 9.92 | 1.85 | -29.09 | 6.95 | -2.05 | -5.84 | 83.35 | -16.05 | -16.98 | 20.12 | 0.6 | -9.86 | 55.79 | -18.59 | -23.43 | 0.4 | -9.09 | -27.27 | 73.68 | 0.0 | 0.0 | 27.63 | 0.0 | 9.73 | 10.62 | 0.0 | 37.39 | 20.19 | 33.0 | -37.92 | 58.44 | 9.38 | -10.67 | -9.51 | 0.52 | -66.55 | 10.68 | 90.04 | -60.16 | 0.01 | -2.56 | 2.33 |
| 22Q4 (13) | 83.1 | -7.3 | -12.96 | 11.22 | 4575.0 | 7380.0 | 37.0 | 0.0 | 12233.33 | 0 | 0 | 0 | 36.85 | 23.87 | -35.35 | 2.34 | 17.59 | -65.28 | 9.74 | -13.35 | -28.7 | 7.10 | -0.62 | -2.37 | 99.29 | -5.72 | 4.48 | 20.0 | 0.5 | -10.15 | 68.53 | 0.09 | -4.66 | 0.44 | -4.35 | -26.67 | 73.68 | 0.0 | 0.0 | 27.63 | 0.0 | 9.73 | 10.62 | 0.0 | 37.39 | 15.18 | 30.08 | -45.28 | 53.43 | 7.05 | -11.9 | -9.56 | -26.79 | 9.98 | 5.62 | 36.08 | -67.17 | 0.01 | 1.14 | 1.96 |
| 22Q3 (12) | 89.64 | 10.52 | 1.56 | 0.24 | 0.0 | 60.0 | 37.0 | 94.74 | 23025.0 | 0 | 0 | 0 | 29.75 | -9.38 | -44.59 | 1.99 | -36.42 | -72.55 | 11.24 | 3.59 | -30.83 | 7.14 | 19.35 | -24.35 | 105.31 | 6.24 | 0.74 | 19.9 | 2.26 | -10.0 | 68.47 | 26.59 | -23.52 | 0.46 | -8.0 | -43.21 | 73.68 | 0.0 | 0.0 | 27.63 | 0.0 | 9.73 | 10.62 | 0.0 | 37.39 | 11.67 | 20.56 | -44.82 | 49.91 | 4.13 | -7.68 | -7.54 | 6.45 | 37.58 | 4.13 | 154.94 | -54.47 | 0.01 | -2.13 | -1.13 |
| 22Q2 (11) | 81.11 | -6.66 | 10.13 | 0.24 | 0.0 | 60.0 | 19.0 | 759.73 | 5177.78 | 0 | 0 | 0 | 32.83 | -13.17 | -19.93 | 3.13 | -34.52 | -36.25 | 10.85 | -22.44 | -11.14 | 5.98 | -18.95 | -24.09 | 99.12 | -1.27 | -16.31 | 19.46 | -12.81 | -11.91 | 54.09 | -25.76 | -38.49 | 0.5 | -9.09 | -42.53 | 73.68 | 0.0 | 0.0 | 27.63 | 9.73 | 9.73 | 10.62 | 37.39 | 37.39 | 9.68 | -70.23 | -30.36 | 47.93 | -26.73 | 2.39 | -8.06 | -41.16 | 32.66 | 1.62 | -93.96 | -16.06 | 0.01 | 6.09 | -1.99 |
| 22Q1 (10) | 86.9 | -8.98 | 31.11 | 0.24 | 60.0 | 60.0 | 2.21 | 636.67 | -69.52 | 0 | 0 | 0 | 37.81 | -33.67 | 4.39 | 4.78 | -29.08 | 3.91 | 13.99 | 2.42 | -7.53 | 7.38 | 1.56 | -29.27 | 100.4 | 5.65 | -13.38 | 22.32 | 0.27 | -0.22 | 72.86 | 1.36 | -17.67 | 0.55 | -8.33 | -38.89 | 73.68 | 0.0 | 0.0 | 25.18 | 0.0 | 7.33 | 7.73 | 0.0 | 31.69 | 32.52 | 17.23 | 29.61 | 65.42 | 7.86 | 20.21 | -5.71 | 46.23 | 46.23 | 26.81 | 56.6 | 85.28 | 0.01 | -2.9 | -7.02 |
| 21Q4 (9) | 95.47 | 8.17 | 49.55 | 0.15 | 0.0 | -37.5 | 0.3 | 87.5 | -95.87 | 0 | 0 | 0 | 57.0 | 6.17 | 38.28 | 6.74 | -7.03 | 9.77 | 13.66 | -15.94 | 1.04 | 7.27 | -23.0 | -29.77 | 95.03 | -9.1 | -16.71 | 22.26 | 0.68 | -1.46 | 71.88 | -19.71 | -14.16 | 0.6 | -25.93 | -36.84 | 73.68 | 0.0 | 0.0 | 25.18 | 0.0 | 7.33 | 7.73 | 0.0 | 31.69 | 27.74 | 31.16 | 43.21 | 60.65 | 12.19 | 24.54 | -10.62 | 12.09 | -37.39 | 17.12 | 88.75 | 47.08 | 0.01 | -1.93 | -4.31 |
| 21Q3 (8) | 88.26 | 19.84 | 43.68 | 0.15 | 0.0 | -34.78 | 0.16 | -55.56 | -97.79 | 0 | 0 | 0 | 53.69 | 30.95 | 47.22 | 7.25 | 47.66 | 30.16 | 16.25 | 33.09 | 22.27 | 9.44 | 19.77 | -14.24 | 104.54 | -11.74 | -5.94 | 22.11 | 0.09 | -2.04 | 89.53 | 1.81 | -11.62 | 0.81 | -6.9 | -7.95 | 73.68 | 0.0 | 0.0 | 25.18 | 0.0 | 7.33 | 7.73 | 0.0 | 31.69 | 21.15 | 52.16 | 58.43 | 54.06 | 15.49 | 26.66 | -12.08 | -0.92 | -1.6 | 9.07 | 369.95 | 521.23 | 0.01 | -2.99 | -6.55 |
| 21Q2 (7) | 73.65 | 11.12 | 15.17 | 0.15 | 0.0 | -50.0 | 0.36 | -95.03 | -95.11 | 0 | 0 | 0 | 41.0 | 13.2 | 32.09 | 4.91 | 6.74 | 43.15 | 12.21 | -19.3 | 0.58 | 7.88 | -24.49 | 0 | 118.44 | 2.18 | 9.18 | 22.09 | -1.25 | -2.21 | 87.94 | -0.63 | -16.06 | 0.87 | -3.33 | -11.22 | 73.68 | 0.0 | 0.0 | 25.18 | 7.33 | 7.33 | 7.73 | 31.69 | 31.69 | 13.9 | -44.6 | 78.66 | 46.81 | -13.98 | 26.1 | -11.97 | -12.71 | 13.57 | 1.93 | -86.66 | 131.8 | 0.01 | 0.65 | -6.64 |
| 21Q1 (6) | 66.28 | 3.82 | -11.38 | 0.15 | -37.5 | -59.46 | 7.25 | -0.28 | 2489.29 | 0 | 0 | 0 | 36.22 | -12.13 | 65.46 | 4.6 | -25.08 | 1079.49 | 15.13 | 11.91 | 78.0 | 10.44 | 0.84 | 0 | 115.91 | 1.59 | 6.84 | 22.37 | -0.97 | -1.32 | 88.5 | 5.68 | -34.18 | 0.9 | -5.26 | -10.89 | 73.68 | 0.0 | 0.0 | 23.46 | 0.0 | 5.49 | 5.87 | 0.0 | 144.58 | 25.09 | 29.53 | 56.32 | 54.42 | 11.75 | 33.71 | -10.62 | -37.39 | -0.85 | 14.47 | 24.31 | 162.14 | 0.01 | -0.07 | 0.11 |
| 20Q4 (5) | 63.84 | 3.92 | -14.65 | 0.24 | 4.35 | -35.14 | 7.27 | 0.55 | 2808.0 | 0 | 0 | 0 | 41.22 | 13.02 | 31.57 | 6.14 | 10.23 | 138.91 | 13.52 | 1.73 | 24.49 | 10.35 | -5.97 | 0 | 114.1 | 2.66 | 6.82 | 22.59 | 0.09 | -1.22 | 83.74 | -17.33 | -31.21 | 0.95 | 7.95 | -2.06 | 73.68 | 0.0 | 0.0 | 23.46 | 0.0 | 5.49 | 5.87 | 0.0 | 144.58 | 19.37 | 45.09 | 23.61 | 48.7 | 14.1 | 20.81 | -7.73 | 34.99 | -31.69 | 11.64 | 697.26 | 18.78 | 0.01 | -4.23 | 6.06 |
| 20Q3 (4) | 61.43 | -3.94 | 0.0 | 0.23 | -23.33 | 0.0 | 7.23 | -1.77 | 0.0 | 0 | 0 | 0.0 | 36.47 | 17.49 | 0.0 | 5.57 | 62.39 | 0.0 | 13.29 | 9.47 | 0.0 | 11.01 | 0 | 0.0 | 111.14 | 2.45 | 0.0 | 22.57 | -0.09 | 0.0 | 101.3 | -3.3 | 0.0 | 0.88 | -10.2 | 0.0 | 73.68 | 0.0 | 0.0 | 23.46 | 0.0 | 0.0 | 5.87 | 0.0 | 0.0 | 13.35 | 71.59 | 0.0 | 42.68 | 14.98 | 0.0 | -11.89 | 14.15 | 0.0 | 1.46 | 124.05 | 0.0 | 0.01 | -3.08 | 0.0 |
