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) | 106.27 | 25.05 | 26.59 | 255.01 | 18.74 | -24.37 | 0 | 0 | 510.52 | -5.03 | 23.17 | -39.63 | 83.83 | -16.76 | 16.42 | -12.35 | 101.03 | -18.02 | 2.98 | -33.78 | 133.22 | -4.92 | 67.03 | -1.46 | 16.33 | 4.41 | 16.34 | 33.61 | 12.89 | -12.37 | 68.42 | 6.86 | 97.64 | 7.32 | -11.22 | 0 | 57.2 | 11.85 | 0.00 | -42.22 |
| 2022 (9) | 84.98 | 164.74 | 7.49 | -9.54 | 24.78 | 81.8 | 0 | 0 | 537.57 | 88.2 | 38.38 | 88.51 | 100.71 | 43.52 | 18.73 | -23.74 | 123.23 | 93.18 | 4.5 | 92.31 | 140.11 | 4347.94 | 68.02 | 347.79 | 15.64 | 13.75 | 12.23 | 20.37 | 14.71 | 77.02 | 64.03 | 41.44 | 90.98 | 42.74 | -12.89 | 0 | 51.14 | 67.34 | 0.00 | -50.8 |
| 2021 (8) | 32.1 | -40.11 | 8.28 | 218.46 | 13.63 | 2333.93 | 0 | 0 | 285.64 | 26.74 | 20.36 | 11.38 | 70.17 | 33.86 | 24.57 | 5.62 | 63.79 | 37.21 | 2.34 | -16.73 | 3.15 | -89.92 | 15.19 | -13.05 | 13.75 | 5.28 | 10.16 | 25.28 | 8.31 | -14.15 | 45.27 | 24.33 | 63.74 | 17.58 | -14.71 | 0 | 30.56 | 8.75 | 0.00 | -43.03 |
| 2020 (7) | 53.6 | -40.58 | 2.6 | 300.0 | 0.56 | -97.66 | 0 | 0 | 225.38 | -2.4 | 18.28 | -0.87 | 52.42 | 7.64 | 23.26 | 10.28 | 46.49 | 14.03 | 2.81 | -5.07 | 31.24 | -4.64 | 17.47 | 145.71 | 13.06 | 0.08 | 8.11 | 29.35 | 9.68 | 49.85 | 36.41 | 11.11 | 54.21 | 19.14 | -8.31 | 0 | 28.1 | 21.7 | 0.00 | -24.65 |
| 2019 (6) | 90.2 | 153.37 | 0.65 | 0.0 | 23.91 | 6192.11 | 0 | 0 | 230.92 | 7.95 | 18.44 | 32.47 | 48.7 | -5.22 | 21.09 | -12.19 | 40.77 | -8.53 | 2.96 | 35.78 | 32.76 | 1.33 | 7.11 | -22.89 | 13.05 | 10.13 | 6.27 | 28.48 | 6.46 | 6.78 | 32.77 | 30.71 | 45.5 | 26.42 | -9.68 | 0 | 23.09 | 25.83 | 0.00 | -34.13 |
| 2018 (5) | 35.6 | 111.4 | 0.65 | -92.83 | 0.38 | -69.84 | 0 | 0 | 213.92 | 37.14 | 13.92 | 17.97 | 51.38 | 13.72 | 24.02 | -17.07 | 44.57 | 37.56 | 2.18 | -2.68 | 32.33 | 700.25 | 9.22 | 12.03 | 11.85 | 2.51 | 4.88 | 31.18 | 6.05 | 98.36 | 25.07 | 7.09 | 35.99 | 19.29 | -6.72 | 0 | 18.35 | 12.51 | 0.01 | 0 |
| 2017 (4) | 16.84 | -30.36 | 9.06 | 1293.85 | 1.26 | 293.75 | 0 | 0 | 155.99 | 69.41 | 11.8 | 29.67 | 45.18 | 114.53 | 28.96 | 26.64 | 32.4 | 93.55 | 2.24 | 67.16 | 4.04 | -81.91 | 8.23 | 597.46 | 11.56 | 12.23 | 3.72 | 32.38 | 3.05 | 2.01 | 23.41 | 18.29 | 30.17 | 17.94 | -7.1 | 0 | 16.31 | 12.87 | 0.00 | 0 |
| 2016 (3) | 24.18 | 102.51 | 0.65 | -66.84 | 0.32 | 128.57 | 0 | 0 | 92.08 | 9.4 | 9.1 | 19.74 | 21.06 | 8.72 | 22.87 | -0.62 | 16.74 | 5.62 | 1.34 | 3250.0 | 22.33 | 405.2 | 1.18 | 24.21 | 10.3 | 12.2 | 2.81 | 37.07 | 2.99 | 0.0 | 19.79 | 16.69 | 25.58 | 16.27 | -5.34 | 0 | 14.45 | -19.63 | 0.00 | 0 |
| 2015 (2) | 11.94 | -0.5 | 1.96 | 148.1 | 0.14 | 0.0 | 0 | 0 | 84.17 | 12.5 | 7.6 | 23.18 | 19.37 | 18.11 | 23.01 | 4.99 | 15.85 | 1.28 | 0.04 | 33.33 | 4.42 | -7.14 | 0.95 | -8.65 | 9.18 | 5.64 | 2.05 | 43.36 | 2.99 | 0.0 | 16.96 | 14.83 | 22.0 | 14.7 | 1.02 | -55.26 | 17.98 | 5.45 | 0.00 | 0 |
| 2014 (1) | 12.0 | 36.52 | 0.79 | -24.04 | 0.14 | 250.0 | 0 | 0 | 74.82 | 5.2 | 6.17 | 9.4 | 16.4 | -3.53 | 21.92 | -8.3 | 15.65 | 35.62 | 0.03 | 0.0 | 4.76 | 534.67 | 1.04 | 7.22 | 8.69 | 8.9 | 1.43 | 64.37 | 2.99 | 0.0 | 14.77 | 9.0 | 19.18 | 10.23 | 2.28 | 174.7 | 17.05 | 18.57 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 106.27 | -0.99 | 25.05 | 26.59 | -17.5 | 255.01 | 18.74 | -1.94 | -24.37 | 0 | 0 | 0 | 121.96 | -7.25 | -10.33 | 5.08 | -31.44 | -44.9 | 83.83 | -14.76 | -16.76 | 16.42 | -12.42 | -12.35 | 101.03 | -9.51 | -18.02 | 2.98 | 16.41 | -33.78 | 133.22 | -3.53 | -4.92 | 67.03 | -0.71 | -1.46 | 16.33 | 0.0 | 4.41 | 16.34 | 0.0 | 33.61 | 12.89 | 0.0 | -12.37 | 68.42 | 6.91 | 6.86 | 97.64 | 4.74 | 7.32 | -11.22 | -2.94 | 12.96 | 57.2 | 7.72 | 11.85 | 0.00 | -15.71 | -42.22 |
| 23Q3 (19) | 107.33 | 12.62 | 63.44 | 32.23 | 185.47 | 605.25 | 19.11 | -24.53 | -22.85 | 0 | 0 | 0 | 131.5 | 1.12 | -9.47 | 7.41 | 68.03 | -37.42 | 98.35 | 0.72 | -11.7 | 18.75 | 3.36 | -18.94 | 111.65 | -3.28 | -13.15 | 2.56 | -42.21 | -48.9 | 138.09 | -15.14 | -3.55 | 67.51 | -0.12 | 1.58 | 16.33 | 0.0 | 4.41 | 16.34 | 0.0 | 33.61 | 12.89 | 0.0 | -12.37 | 64.0 | 13.9 | 18.04 | 93.22 | 9.14 | 14.86 | -10.9 | 21.3 | 37.64 | 53.1 | 25.41 | 44.53 | 0.00 | -10.95 | -42.14 |
| 23Q2 (18) | 95.3 | -6.64 | 13.51 | 11.29 | -25.28 | 42.37 | 25.32 | 2.1 | 29.51 | 0 | 0 | 0 | 130.04 | 2.38 | -6.87 | 4.41 | -29.78 | -63.52 | 97.65 | 4.62 | -3.89 | 18.14 | 6.48 | -26.72 | 115.44 | -4.74 | -10.04 | 4.43 | -0.89 | -10.87 | 162.72 | -4.18 | 12.24 | 67.59 | 0.64 | 1.3 | 16.33 | 4.28 | 6.87 | 16.34 | 33.61 | 33.61 | 12.89 | -12.37 | -12.37 | 56.19 | 2.91 | 34.36 | 85.41 | 4.73 | 24.2 | -13.85 | -33.05 | 16.92 | 42.34 | -4.19 | 68.35 | 0.00 | -16.45 | -46.16 |
| 23Q1 (17) | 102.08 | 20.12 | 16.48 | 15.11 | 101.74 | 11.68 | 24.8 | 0.08 | 29.84 | 0 | 0 | 0 | 127.02 | -6.61 | 8.87 | 6.28 | -31.89 | 20.08 | 93.34 | -7.32 | -2.75 | 17.04 | -9.07 | -39.48 | 121.19 | -1.66 | 5.28 | 4.47 | -0.67 | 32.25 | 169.81 | 21.2 | 21.46 | 67.16 | -1.26 | -3.1 | 15.66 | 0.13 | 2.62 | 12.23 | 0.0 | 20.37 | 14.71 | 0.0 | 77.02 | 54.6 | -14.73 | 49.02 | 81.55 | -10.36 | 47.98 | -10.41 | 19.24 | -17.1 | 44.19 | -13.59 | 59.24 | 0.00 | -7.87 | -40.27 |
| 22Q4 (16) | 84.98 | 29.4 | 164.74 | 7.49 | 63.89 | -9.54 | 24.78 | 0.04 | 81.8 | 0 | 0 | 0 | 136.01 | -6.37 | 70.03 | 9.22 | -22.13 | 62.04 | 100.71 | -9.58 | 43.52 | 18.73 | -19.0 | -23.74 | 123.23 | -4.14 | 93.18 | 4.5 | -10.18 | 92.31 | 140.11 | -2.14 | 4347.94 | 68.02 | 2.35 | 347.79 | 15.64 | 0.0 | 13.75 | 12.23 | 0.0 | 20.37 | 14.71 | 0.0 | 77.02 | 64.03 | 18.09 | 41.44 | 90.98 | 12.1 | 42.74 | -12.89 | 26.26 | 12.37 | 51.14 | 39.19 | 67.34 | 0.00 | -15.6 | -50.8 |
| 22Q3 (15) | 65.67 | -21.78 | 91.91 | 4.57 | -42.37 | -37.14 | 24.77 | 26.7 | 4170.69 | 0 | 0 | 0 | 145.26 | 4.03 | 95.9 | 11.84 | -2.07 | 95.38 | 111.38 | 9.63 | 65.89 | 23.13 | -6.56 | -7.56 | 128.55 | 0.17 | 126.44 | 5.01 | 0.8 | 107.88 | 143.18 | -1.24 | 496.33 | 66.46 | -0.39 | 324.39 | 15.64 | 2.36 | 16.98 | 12.23 | 0.0 | 20.37 | 14.71 | 0.0 | 77.02 | 54.22 | 29.65 | 36.99 | 81.16 | 18.02 | 39.81 | -17.48 | -4.86 | -23.71 | 36.74 | 46.08 | 44.36 | 0.00 | -17.12 | -52.41 |
| 22Q2 (14) | 83.96 | -4.2 | 78.49 | 7.93 | -41.39 | 62.5 | 19.55 | 2.36 | 3213.56 | 0 | 0 | 0 | 139.63 | 19.68 | 99.02 | 12.09 | 131.17 | 119.42 | 101.6 | 5.86 | 62.02 | 24.75 | -12.06 | 0.52 | 128.33 | 11.48 | 157.38 | 4.97 | 47.04 | 87.55 | 144.98 | 3.7 | 498.6 | 66.72 | -3.74 | 311.85 | 15.28 | 0.13 | 14.37 | 12.23 | 20.37 | 50.8 | 14.71 | 77.02 | 51.96 | 41.82 | 14.14 | 22.86 | 68.77 | 24.79 | 32.68 | -16.67 | -87.51 | -32.09 | 25.15 | -9.37 | 17.41 | 0.00 | -7.32 | -49.81 |
| 22Q1 (13) | 87.64 | 173.02 | 94.58 | 13.53 | 63.41 | 517.81 | 19.1 | 40.13 | 3137.29 | 0 | 0 | 0 | 116.67 | 45.86 | 90.2 | 5.23 | -8.08 | 68.71 | 95.98 | 36.78 | 67.53 | 28.15 | 14.59 | 16.54 | 115.11 | 80.45 | 139.36 | 3.38 | 44.44 | 24.26 | 139.81 | 4338.41 | 464.21 | 69.31 | 356.29 | 314.04 | 15.26 | 10.98 | 14.22 | 10.16 | 0.0 | 25.28 | 8.31 | 0.0 | -14.15 | 36.64 | -19.06 | 28.43 | 55.11 | -13.54 | 18.98 | -8.89 | 39.56 | 17.23 | 27.75 | -9.2 | 55.99 | 0.00 | -24.11 | -55.63 |
| 21Q4 (12) | 32.1 | -6.2 | -40.11 | 8.28 | 13.89 | 218.46 | 13.63 | 2250.0 | 2333.93 | 0 | 0 | 0 | 79.99 | 7.88 | 27.64 | 5.69 | -6.11 | -3.07 | 70.17 | 4.51 | 33.86 | 24.57 | -1.82 | 5.62 | 63.79 | 12.37 | 37.21 | 2.34 | -2.9 | -16.73 | 3.15 | -86.88 | -89.92 | 15.19 | -3.0 | -13.05 | 13.75 | 2.84 | 5.28 | 10.16 | 0.0 | 25.28 | 8.31 | 0.0 | -14.15 | 45.27 | 14.38 | 24.33 | 63.74 | 9.8 | 17.58 | -14.71 | -4.1 | -77.02 | 30.56 | 20.08 | 8.75 | 0.00 | -18.35 | -43.03 |
| 21Q3 (11) | 34.22 | -27.25 | -16.96 | 7.27 | 48.98 | 585.85 | 0.58 | -1.69 | 31.82 | 0 | 0 | 0 | 74.15 | 5.69 | 22.58 | 6.06 | 9.98 | 21.2 | 67.14 | 7.06 | 29.46 | 25.02 | 1.61 | 6.75 | 56.77 | 13.86 | 31.38 | 2.41 | -9.06 | -16.9 | 24.01 | -0.87 | -24.78 | 15.66 | -3.33 | -9.84 | 13.37 | 0.07 | 2.37 | 10.16 | 25.28 | 25.28 | 8.31 | -14.15 | -14.15 | 39.58 | 16.27 | 29.69 | 58.05 | 12.0 | 20.14 | -14.13 | -11.97 | -27.53 | 25.45 | 18.81 | 30.92 | 0.00 | -12.6 | -37.89 |
| 21Q2 (10) | 47.04 | 4.44 | -11.3 | 4.88 | 122.83 | 650.77 | 0.59 | 0.0 | 78.79 | 0 | 0 | 0 | 70.16 | 14.38 | 33.16 | 5.51 | 77.74 | 9.54 | 62.71 | 9.46 | 40.57 | 24.62 | 1.95 | 20.55 | 49.86 | 3.68 | 5.32 | 2.65 | -2.57 | -11.67 | 24.22 | -2.26 | -25.34 | 16.2 | -3.23 | -7.43 | 13.36 | 0.0 | 2.38 | 8.11 | 0.0 | 0.0 | 9.68 | 0.0 | 0.0 | 34.04 | 19.31 | 44.48 | 51.83 | 11.9 | 25.31 | -12.62 | -17.5 | -14.52 | 21.42 | 20.4 | 70.81 | 0.00 | -18.07 | -37.43 |
| 21Q1 (9) | 45.04 | -15.97 | -8.72 | 2.19 | -15.77 | 236.92 | 0.59 | 5.36 | 168.18 | 0 | 0 | 0 | 61.34 | -2.12 | 23.84 | 3.1 | -47.19 | 30.8 | 57.29 | 9.29 | 30.0 | 24.15 | 3.85 | 23.66 | 48.09 | 3.44 | 20.86 | 2.72 | -3.2 | -14.47 | 24.78 | -20.68 | -24.95 | 16.74 | -4.18 | 144.02 | 13.36 | 2.3 | 2.38 | 8.11 | 0.0 | 29.35 | 9.68 | 0.0 | 49.85 | 28.53 | -21.64 | 22.34 | 46.32 | -14.55 | 28.49 | -10.74 | -29.24 | 6.85 | 17.79 | -36.69 | 50.89 | 0.00 | -2.56 | -31.96 |
| 20Q4 (8) | 53.6 | 30.07 | -40.58 | 2.6 | 145.28 | 300.0 | 0.56 | 27.27 | -97.66 | 0 | 0 | 0 | 62.67 | 3.6 | 7.07 | 5.87 | 17.4 | 19.31 | 52.42 | 1.08 | 7.64 | 23.26 | -0.78 | 10.28 | 46.49 | 7.59 | 14.03 | 2.81 | -3.1 | -5.07 | 31.24 | -2.13 | -4.64 | 17.47 | 0.58 | 145.71 | 13.06 | 0.0 | 0.08 | 8.11 | 0.0 | 29.35 | 9.68 | 0.0 | 49.85 | 36.41 | 19.3 | 11.11 | 54.21 | 12.19 | 19.14 | -8.31 | 25.0 | 14.15 | 28.1 | 44.55 | 21.7 | 0.00 | -10.99 | -24.65 |
| 20Q3 (7) | 41.21 | -22.29 | 12.94 | 1.06 | 63.08 | 8.16 | 0.44 | 33.33 | -98.51 | 0 | 0 | 0 | 60.49 | 14.8 | 4.94 | 5.0 | -0.6 | -5.3 | 51.86 | 16.25 | 3.66 | 23.44 | 14.75 | 0 | 43.21 | -8.72 | 11.54 | 2.9 | -3.33 | -5.84 | 31.92 | -1.6 | 672.88 | 17.37 | -0.74 | 103.4 | 13.06 | 0.08 | 10.21 | 8.11 | 0.0 | 29.35 | 9.68 | 0.0 | 49.85 | 30.52 | 29.54 | 9.43 | 48.32 | 16.83 | 18.96 | -11.08 | -0.54 | -45.79 | 19.44 | 55.02 | -4.19 | 0.00 | -11.95 | -44.93 |
| 20Q2 (6) | 53.03 | 7.48 | 31.49 | 0.65 | 0.0 | -67.98 | 0.33 | 50.0 | -98.88 | 0 | 0 | 0 | 52.69 | 6.38 | -12.08 | 5.03 | 112.24 | 2.24 | 44.61 | 1.23 | -16.51 | 20.43 | 4.58 | 0 | 47.34 | 18.97 | 23.31 | 3.0 | -5.66 | -4.15 | 32.44 | -1.76 | 793.66 | 17.5 | 155.1 | 99.09 | 13.05 | 0.0 | 10.13 | 8.11 | 29.35 | 29.35 | 9.68 | 49.85 | 49.85 | 23.56 | 1.03 | 4.25 | 41.36 | 14.73 | 17.03 | -11.02 | 4.42 | -135.97 | 12.54 | 6.36 | -30.06 | 0.00 | -10.91 | -39.01 |
| 20Q1 (5) | 49.34 | -45.3 | 50.66 | 0.65 | 0.0 | -34.34 | 0.22 | -99.08 | -99.25 | 0 | 0 | 0 | 49.53 | -15.38 | -9.65 | 2.37 | -51.83 | -28.4 | 44.07 | -9.51 | -11.15 | 19.53 | -7.39 | 0 | 39.79 | -2.4 | -4.3 | 3.18 | 7.43 | 28.74 | 33.02 | 0.79 | 885.67 | 6.86 | -3.52 | -23.18 | 13.05 | 0.0 | 10.13 | 6.27 | 0.0 | 28.48 | 6.46 | 0.0 | 6.78 | 23.32 | -28.84 | -17.83 | 36.05 | -20.77 | -8.27 | -11.53 | -19.11 | -135.79 | 11.79 | -48.94 | -49.81 | 0.00 | 7.91 | -27.51 |
| 19Q4 (4) | 90.2 | 147.19 | 0.0 | 0.65 | -33.67 | 0.0 | 23.91 | -19.2 | 0.0 | 0 | 0 | 0.0 | 58.53 | 1.54 | 0.0 | 4.92 | -6.82 | 0.0 | 48.7 | -2.66 | 0.0 | 21.09 | 0 | 0.0 | 40.77 | 5.24 | 0.0 | 2.96 | -3.9 | 0.0 | 32.76 | 693.22 | 0.0 | 7.11 | -16.74 | 0.0 | 13.05 | 10.13 | 0.0 | 6.27 | 0.0 | 0.0 | 6.46 | 0.0 | 0.0 | 32.77 | 17.5 | 0.0 | 45.5 | 12.01 | 0.0 | -9.68 | -27.37 | 0.0 | 23.09 | 13.8 | 0.0 | 0.00 | -34.94 | 0.0 |
