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) | 20.01 | 52.4 | 27.41 | 61.33 | 3.82 | -51.4 | 0 | 0 | 145.16 | 57.41 | 10.47 | 183.74 | 15.31 | 142.63 | 10.55 | 54.14 | 13.94 | 2.95 | 0.66 | -40.54 | 105.32 | 39.87 | 0.05 | -37.5 | 23.83 | 2.54 | 4.75 | 6.5 | 1.35 | 19.47 | 20.58 | 75.6 | 26.68 | 54.13 | -0.87 | 0 | 19.71 | 90.07 | 0.35 | 9.69 |
| 2022 (9) | 13.13 | -11.76 | 16.99 | -16.1 | 7.86 | 1188.52 | 0 | 0 | 92.22 | -7.18 | 3.69 | -70.71 | 6.31 | -31.64 | 6.84 | -26.35 | 13.54 | -30.85 | 1.11 | -33.93 | 75.3 | 12.07 | 0.08 | 33.33 | 23.24 | 0.48 | 4.46 | 36.81 | 1.13 | 85.25 | 11.72 | -32.99 | 17.31 | -18.96 | -1.35 | 0 | 10.37 | -36.61 | 0.32 | 15.56 |
| 2021 (8) | 14.88 | -1.91 | 20.25 | 141.07 | 0.61 | -71.23 | 0 | 0 | 99.35 | 73.45 | 12.6 | 64.28 | 9.23 | -7.98 | 9.29 | -46.94 | 19.58 | 97.78 | 1.68 | -31.43 | 67.19 | 335.45 | 0.06 | 200.0 | 23.13 | 0.57 | 3.26 | 40.52 | 0.61 | -32.97 | 17.49 | 34.95 | 21.36 | 31.93 | -1.13 | 0 | 16.36 | 32.47 | 0.28 | 11.34 |
| 2020 (7) | 15.17 | 12.7 | 8.4 | 47.89 | 2.12 | -42.7 | 0 | 0 | 57.28 | 138.47 | 7.67 | 0.13 | 10.03 | 34.81 | 17.51 | -43.47 | 9.9 | -4.26 | 2.45 | -50.1 | 15.43 | 5.98 | 0.02 | 0 | 23.0 | 9.84 | 2.32 | 45.91 | 0.91 | -6.19 | 12.96 | 60.59 | 16.19 | 52.3 | -0.61 | 0 | 12.35 | 72.49 | 0.25 | 18.05 |
| 2019 (6) | 13.46 | -59.18 | 5.68 | 178.43 | 3.7 | 97.86 | 0 | 0 | 24.02 | 67.62 | 7.66 | 0 | 7.44 | 43.63 | 30.97 | -14.31 | 10.34 | -6.09 | 4.91 | 24.62 | 14.56 | -62.69 | 0 | 0 | 20.94 | 0.48 | 1.59 | 2.58 | 0.97 | 38.57 | 8.07 | 497.78 | 10.63 | 194.46 | -0.91 | 0 | 7.16 | 1784.21 | 0.21 | -14.95 |
| 2018 (5) | 32.97 | 257.59 | 2.04 | -7.27 | 1.87 | 152.7 | 0 | 0 | 14.33 | -30.1 | -0.17 | 0 | 5.18 | -54.0 | 36.15 | -34.19 | 11.01 | 11.32 | 3.94 | 154.19 | 39.02 | 35.67 | 0 | 0 | 20.84 | 12.28 | 1.55 | 4.03 | 0.7 | 52.17 | 1.35 | -48.47 | 3.61 | -21.01 | -0.97 | 0 | 0.38 | -80.21 | 0.25 | 53.24 |
| 2017 (4) | 9.22 | 97.85 | 2.2 | 1.85 | 0.74 | -86.9 | 0 | 0 | 20.5 | -10.17 | 0.59 | -19.18 | 11.26 | 28.39 | 54.93 | 42.92 | 9.89 | 0.51 | 1.55 | 3.33 | 28.76 | 34.58 | 0 | 0 | 18.56 | 0.0 | 1.49 | 4.93 | 0.46 | 130.0 | 2.62 | -10.58 | 4.57 | 0.22 | -0.7 | 0 | 1.92 | -22.27 | 0.16 | 81.2 |
| 2016 (3) | 4.66 | 3.1 | 2.16 | -11.11 | 5.65 | 113.21 | 0 | 0 | 22.82 | -24.56 | 0.73 | -61.38 | 8.77 | -15.67 | 38.43 | 11.78 | 9.84 | 12.71 | 1.5 | -0.66 | 21.37 | -8.91 | 0 | 0 | 18.56 | 0.0 | 1.42 | 15.45 | 0.2 | 0 | 2.93 | -12.01 | 4.56 | 0.0 | -0.46 | 0 | 2.47 | -21.09 | 0.09 | 47.72 |
| 2015 (2) | 4.52 | 438.1 | 2.43 | -24.77 | 2.65 | 463.83 | 0 | 0 | 30.25 | 4.74 | 1.89 | 190.77 | 10.4 | -33.55 | 34.38 | -36.56 | 8.73 | 72.19 | 1.51 | -0.66 | 23.46 | -13.56 | 0 | 0 | 18.56 | 2.03 | 1.23 | 5.13 | 0 | 0 | 3.33 | 61.65 | 4.56 | 41.61 | -0.2 | 0 | 3.13 | 51.94 | 0.06 | 1816.53 |
| 2014 (1) | 0.84 | -36.84 | 3.23 | -69.24 | 0.47 | -62.1 | 0 | 0 | 28.88 | -16.72 | 0.65 | -65.97 | 15.65 | 11.15 | 54.19 | 33.47 | 5.07 | -1.93 | 1.52 | -0.65 | 27.14 | 758.86 | 0 | 0 | 18.19 | 0.0 | 1.17 | 19.39 | 0 | 0 | 2.06 | -32.46 | 3.22 | -20.1 | 0 | 0 | 2.06 | -32.46 | 0.00 | 0 |
| 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) | 47.12 | 6.22 | 192.85 | 25.2 | 31.73 | -27.92 | 4.57 | 34.81 | 25.21 | 0 | 0 | 0 | 28.67 | -5.47 | -21.34 | 4.38 | -22.2 | 40.38 | 10.96 | -31.33 | -15.43 | 7.81 | -27.52 | -24.72 | 13.44 | 17.07 | -24.87 | 0.65 | 0.0 | -1.52 | 82.62 | -11.9 | -28.01 | 0.07 | 0.0 | 40.0 | 25.69 | 0.0 | 8.86 | 5.81 | 0.0 | 22.32 | 0.87 | 0.0 | -35.56 | 30.11 | 17.21 | 88.78 | 36.78 | 13.62 | 66.8 | 1.33 | -50.37 | 203.91 | 31.44 | 10.82 | 114.31 | 0.35 | -0.02 | 15.43 |
| 24Q2 (19) | 44.36 | 134.96 | 94.73 | 19.13 | -10.94 | -47.31 | 3.39 | -20.98 | -50.94 | 0 | 0 | 0 | 30.33 | -3.68 | -5.78 | 5.63 | -13.52 | 143.72 | 15.96 | 47.1 | 41.87 | 10.78 | 48.95 | 6.88 | 11.48 | -8.82 | -30.42 | 0.65 | -1.52 | -40.91 | 93.78 | 14.16 | -11.96 | 0.07 | 40.0 | 0.0 | 25.69 | 0.2 | 9.27 | 5.81 | 22.32 | 22.32 | 0.87 | -35.56 | -35.56 | 25.69 | 24.95 | 100.23 | 32.37 | 21.42 | 71.0 | 2.68 | 23.5 | 301.5 | 28.37 | 24.81 | 146.7 | 0.35 | 18.36 | 15.06 |
| 24Q1 (18) | 18.88 | -5.65 | -43.46 | 21.48 | -21.63 | -52.49 | 4.29 | 12.3 | -47.04 | 0 | 0 | 0 | 31.49 | -36.72 | 17.72 | 6.51 | 42.76 | 1256.25 | 10.85 | -29.13 | 56.34 | 7.24 | -31.37 | 0.9 | 12.59 | -9.68 | -0.24 | 0.66 | 0.0 | -41.59 | 82.15 | -22.0 | -20.34 | 0.05 | 0.0 | -37.5 | 25.64 | 7.6 | 9.9 | 4.75 | 0.0 | 6.5 | 1.35 | 0.0 | 19.47 | 20.56 | -0.1 | 86.4 | 26.66 | -0.07 | 60.41 | 2.17 | 349.43 | 259.56 | 22.73 | 15.32 | 135.06 | 0.30 | -15.9 | -6.59 |
| 23Q4 (17) | 20.01 | 24.36 | 52.4 | 27.41 | -21.6 | 61.33 | 3.82 | 4.66 | -51.4 | 0 | 0 | 0 | 49.76 | 36.52 | 68.96 | 4.56 | 46.15 | 423.4 | 15.31 | 18.13 | 142.63 | 10.55 | 1.6 | 54.17 | 13.94 | -22.08 | 2.95 | 0.66 | 0.0 | -40.54 | 105.32 | -8.23 | 39.87 | 0.05 | 0.0 | -37.5 | 23.83 | 0.97 | 2.54 | 4.75 | 0.0 | 6.5 | 1.35 | 0.0 | 19.47 | 20.58 | 29.03 | 75.6 | 26.68 | 21.0 | 54.13 | -0.87 | 32.03 | 35.56 | 19.71 | 34.36 | 90.07 | 0.35 | 15.99 | 9.69 |
| 23Q3 (16) | 16.09 | -29.37 | -46.93 | 34.96 | -3.72 | 48.7 | 3.65 | -47.18 | -20.82 | 0 | 0 | 0 | 36.45 | 13.23 | 57.59 | 3.12 | 35.06 | 97.47 | 12.96 | 15.2 | 25.83 | 10.38 | 2.91 | -9.98 | 17.89 | 8.42 | -1.81 | 0.66 | -40.0 | -38.89 | 114.76 | 7.74 | 51.6 | 0.05 | -28.57 | -37.5 | 23.6 | 0.38 | 1.55 | 4.75 | 0.0 | 6.5 | 1.35 | 0.0 | 19.47 | 15.95 | 24.32 | 17.71 | 22.05 | 16.48 | 15.2 | -1.28 | 3.76 | -13.27 | 14.67 | 27.57 | 18.12 | 0.30 | -0.33 | 1.98 |
| 23Q2 (15) | 22.78 | -31.78 | -1.94 | 36.31 | -19.69 | 66.1 | 6.91 | -14.69 | 605.1 | 0 | 0 | 0 | 32.19 | 20.34 | 84.89 | 2.31 | 381.25 | 1676.92 | 11.25 | 62.1 | 29.91 | 10.09 | 40.62 | 14.93 | 16.5 | 30.74 | 3.51 | 1.1 | -2.65 | 3.77 | 106.52 | 3.29 | 41.61 | 0.07 | -12.5 | -12.5 | 23.51 | 0.77 | 1.16 | 4.75 | 6.5 | 6.5 | 1.35 | 19.47 | 19.47 | 12.83 | 16.32 | 7.27 | 18.93 | 13.9 | 7.86 | -1.33 | 2.21 | -29.13 | 11.5 | 18.92 | 5.22 | 0.30 | -3.92 | 0.22 |
| 23Q1 (14) | 33.39 | 154.3 | -6.02 | 45.21 | 166.1 | 79.55 | 8.1 | 3.05 | 1227.87 | 0 | 0 | 0 | 26.75 | -9.17 | 20.28 | 0.48 | 134.04 | -85.88 | 6.94 | 9.98 | -44.08 | 7.17 | 4.86 | -39.4 | 12.62 | -6.79 | -32.62 | 1.13 | 1.8 | 9.71 | 103.13 | 36.96 | 32.68 | 0.08 | 0.0 | 33.33 | 23.33 | 0.39 | 0.78 | 4.46 | 0.0 | 36.81 | 1.13 | 0.0 | 85.25 | 11.03 | -5.89 | -18.66 | 16.62 | -3.99 | -4.65 | -1.36 | -0.74 | -32.04 | 9.67 | -6.75 | -22.83 | 0.32 | -1.24 | 1.62 |
| 22Q4 (13) | 13.13 | -56.7 | -11.76 | 16.99 | -27.73 | -16.1 | 7.86 | 70.5 | 1188.52 | 0 | 0 | 0 | 29.45 | 27.32 | 10.96 | -1.41 | -189.24 | -177.05 | 6.31 | -38.74 | -31.64 | 6.84 | -40.67 | -26.35 | 13.54 | -25.69 | -30.85 | 1.11 | 2.78 | -33.93 | 75.3 | -0.53 | 12.07 | 0.08 | 0.0 | 33.33 | 23.24 | 0.0 | 0.48 | 4.46 | 0.0 | 36.81 | 1.13 | 0.0 | 85.25 | 11.72 | -13.51 | -32.99 | 17.31 | -9.56 | -18.96 | -1.35 | -19.47 | -19.47 | 10.37 | -16.51 | -36.61 | 0.32 | 7.83 | 15.56 |
| 22Q3 (12) | 30.32 | 30.52 | 108.82 | 23.51 | 7.55 | 50.9 | 4.61 | 370.41 | 207.33 | 0 | 0 | 0 | 23.13 | 32.85 | -28.77 | 1.58 | 1115.38 | -59.07 | 10.3 | 18.94 | -30.73 | 11.53 | 31.37 | -34.2 | 18.22 | 14.3 | 9.63 | 1.08 | 1.89 | -34.94 | 75.7 | 0.64 | 47.56 | 0.08 | 0.0 | 100.0 | 23.24 | 0.0 | 0.48 | 4.46 | 0.0 | 36.81 | 1.13 | 0.0 | 85.25 | 13.55 | 13.29 | -14.24 | 19.14 | 9.06 | -2.69 | -1.13 | -9.71 | 6.61 | 12.42 | 13.63 | -14.87 | 0.30 | -2.05 | 4.14 |
| 22Q2 (11) | 23.23 | -34.62 | 73.36 | 21.86 | -13.19 | 92.94 | 0.98 | 60.66 | -39.51 | 0 | 0 | 0 | 17.41 | -21.72 | -26.17 | 0.13 | -96.18 | -97.07 | 8.66 | -30.22 | -33.33 | 8.78 | -25.85 | -50.83 | 15.94 | -14.9 | 14.1 | 1.06 | 2.91 | -34.97 | 75.22 | -3.23 | 118.16 | 0.08 | 33.33 | 100.0 | 23.24 | 0.39 | 0.65 | 4.46 | 36.81 | 92.24 | 1.13 | 85.25 | 24.18 | 11.96 | -11.8 | -39.78 | 17.55 | 0.69 | -24.03 | -1.03 | 0.0 | -3.0 | 10.93 | -12.77 | -42.05 | 0.30 | -2.58 | 22.45 |
| 22Q1 (10) | 35.53 | 138.78 | 177.8 | 25.18 | 24.35 | 443.84 | 0.61 | 0.0 | -69.5 | 0 | 0 | 0 | 22.24 | -16.2 | 32.62 | 3.4 | 85.79 | 37.65 | 12.41 | 34.45 | 47.74 | 11.84 | 27.44 | -12.31 | 18.73 | -4.34 | 54.92 | 1.03 | -38.69 | -58.13 | 77.73 | 15.69 | 228.39 | 0.06 | 0.0 | 50.0 | 23.15 | 0.09 | 0.61 | 3.26 | 0.0 | 40.52 | 0.61 | 0.0 | -32.97 | 13.56 | -22.47 | -12.12 | 17.43 | -18.4 | -6.64 | -1.03 | 8.85 | -41.1 | 12.53 | -23.41 | -14.76 | 0.31 | 12.31 | 34.44 |
| 21Q4 (9) | 14.88 | 2.48 | -1.91 | 20.25 | 29.97 | 141.07 | 0.61 | -59.33 | -71.23 | 0 | 0 | 0 | 26.54 | -18.26 | 120.62 | 1.83 | -52.59 | 23.65 | 9.23 | -37.93 | -7.98 | 9.29 | -46.99 | -46.95 | 19.58 | 17.81 | 97.78 | 1.68 | 1.2 | -31.43 | 67.19 | 30.97 | 335.45 | 0.06 | 50.0 | 200.0 | 23.13 | 0.0 | 0.57 | 3.26 | 0.0 | 40.52 | 0.61 | 0.0 | -32.97 | 17.49 | 10.7 | 34.95 | 21.36 | 8.59 | 31.93 | -1.13 | 6.61 | -85.25 | 16.36 | 12.13 | 32.47 | 0.28 | -2.82 | 11.34 |
| 21Q3 (8) | 14.52 | 8.36 | -11.25 | 15.58 | 37.51 | 195.64 | 1.5 | -7.41 | -39.02 | 0 | 0 | 0 | 32.47 | 37.7 | 59.32 | 3.86 | -12.87 | 34.97 | 14.87 | 14.47 | 39.36 | 17.53 | -1.84 | -9.66 | 16.62 | 18.97 | 46.43 | 1.66 | 1.84 | -59.31 | 51.3 | 48.78 | 122.46 | 0.04 | 0.0 | 0 | 23.13 | 0.17 | 6.0 | 3.26 | 40.52 | 40.52 | 0.61 | -32.97 | -32.97 | 15.8 | -20.44 | 35.04 | 19.67 | -14.85 | 31.66 | -1.21 | -21.0 | -83.33 | 14.59 | -22.64 | 32.16 | 0.29 | 15.17 | 5.23 |
| 21Q2 (7) | 13.4 | 4.77 | -8.09 | 11.33 | 144.71 | 68.85 | 1.62 | -19.0 | -46.89 | 0 | 0 | 0 | 23.58 | 40.61 | 80.83 | 4.43 | 79.35 | 104.15 | 12.99 | 54.64 | 64.02 | 17.85 | 32.24 | 0 | 13.97 | 15.55 | 51.68 | 1.63 | -33.74 | -65.83 | 34.48 | 45.67 | 38.36 | 0.04 | 0.0 | 0 | 23.09 | 0.35 | 9.54 | 2.32 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 19.86 | 28.71 | 124.41 | 23.1 | 23.73 | 91.23 | -1.0 | -36.99 | -33.33 | 18.86 | 28.3 | 132.84 | 0.25 | 6.96 | -9.16 |
| 21Q1 (6) | 12.79 | -15.69 | 79.13 | 4.63 | -44.88 | 5.23 | 2.0 | -5.66 | -47.64 | 0 | 0 | 0 | 16.77 | 39.4 | 41.76 | 2.47 | 66.89 | 114.78 | 8.4 | -16.25 | 17.98 | 13.50 | -22.9 | 0 | 12.09 | 22.12 | 8.72 | 2.46 | 0.41 | -52.69 | 23.67 | 53.4 | 19.67 | 0.04 | 100.0 | 0 | 23.01 | 0.04 | 9.83 | 2.32 | 0.0 | 45.91 | 0.91 | 0.0 | -6.19 | 15.43 | 19.06 | 63.11 | 18.67 | 15.32 | 55.32 | -0.73 | -19.67 | -1.39 | 14.7 | 19.03 | 68.19 | 0.23 | -6.99 | 12.73 |
| 20Q4 (5) | 15.17 | -7.27 | 12.7 | 8.4 | 59.39 | 47.89 | 2.12 | -13.82 | -42.7 | 0 | 0 | 0 | 12.03 | -40.97 | 23.38 | 1.48 | -48.25 | 12.98 | 10.03 | -6.0 | 34.81 | 17.51 | -9.74 | 0 | 9.9 | -12.78 | -4.26 | 2.45 | -39.95 | -50.1 | 15.43 | -33.09 | 5.98 | 0.02 | 0 | 0 | 23.0 | 5.41 | 9.84 | 2.32 | 0.0 | 45.91 | 0.91 | 0.0 | -6.19 | 12.96 | 10.77 | 56.14 | 16.19 | 8.37 | 49.08 | -0.61 | 7.58 | 32.97 | 12.35 | 11.87 | 67.12 | 0.25 | -8.15 | 18.54 |
| 20Q3 (4) | 16.36 | 12.21 | 0.0 | 5.27 | -21.46 | 0.0 | 2.46 | -19.34 | 0.0 | 0 | 0 | 0.0 | 20.38 | 56.29 | 0.0 | 2.86 | 31.8 | 0.0 | 10.67 | 34.72 | 0.0 | 19.40 | 0 | 0.0 | 11.35 | 23.24 | 0.0 | 4.08 | -14.47 | 0.0 | 23.06 | -7.46 | 0.0 | 0 | 0 | 0.0 | 21.82 | 3.51 | 0.0 | 2.32 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 11.7 | 32.2 | 0.0 | 14.94 | 23.68 | 0.0 | -0.66 | 12.0 | 0.0 | 11.04 | 36.3 | 0.0 | 0.27 | -0.58 | 0.0 |
