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) | 47.65 | -1.35 | 14.9 | -3.25 | 7.48 | -19.48 | 0 | 0 | 100.87 | -6.28 | 7.6 | 61.7 | 13.2 | -4.14 | 13.09 | 2.28 | 16.15 | -23.2 | 1.09 | -0.91 | 16.88 | -12.04 | 0.65 | 20.37 | 39.78 | 0.0 | 15.37 | 3.22 | 5.05 | -22.19 | 28.59 | 23.18 | 49.0 | 9.91 | -0.81 | 0 | 27.78 | 25.02 | 0.00 | 0 |
| 2022 (9) | 48.3 | 30.93 | 15.4 | 11.59 | 9.29 | 25.71 | 0 | 0 | 107.63 | 28.38 | 4.7 | 305.17 | 13.77 | 7.92 | 12.79 | -15.94 | 21.03 | -14.82 | 1.1 | -0.9 | 19.19 | -19.97 | 0.54 | -15.62 | 39.78 | 0.0 | 14.89 | 0.74 | 6.49 | 26.26 | 23.21 | 6.08 | 44.58 | 6.68 | -0.99 | 0 | 22.22 | 44.38 | 0.00 | 0 |
| 2021 (8) | 36.89 | -29.11 | 13.8 | -4.83 | 7.39 | -0.67 | 0 | 0 | 83.84 | -0.69 | 1.16 | -46.79 | 12.76 | 8.41 | 15.22 | 9.16 | 24.69 | 54.41 | 1.11 | -0.89 | 23.98 | -1.6 | 0.64 | 0.0 | 39.78 | 0.0 | 14.78 | 1.58 | 5.14 | 1.78 | 21.88 | -5.16 | 41.79 | -2.04 | -6.49 | 0 | 15.39 | -14.17 | 0.00 | 0 |
| 2020 (7) | 52.04 | 38.37 | 14.5 | -14.71 | 7.44 | 34.3 | 0 | 0 | 84.42 | -17.81 | 2.18 | -49.3 | 11.77 | -16.29 | 13.94 | 1.85 | 15.99 | -22.19 | 1.12 | -0.88 | 24.37 | 38.7 | 0.64 | -7.25 | 39.78 | 0.0 | 14.55 | 3.05 | 5.05 | 0.0 | 23.07 | -5.41 | 42.66 | -2.07 | -5.14 | 0 | 17.93 | -19.49 | 0.00 | 0 |
| 2019 (6) | 37.61 | 21.95 | 17.0 | -8.6 | 5.54 | 122.49 | 0 | 0 | 102.71 | 8.21 | 4.3 | 41.91 | 14.06 | -11.9 | 13.69 | -18.59 | 20.55 | 0.0 | 1.13 | 0 | 17.57 | 24.61 | 0.69 | 76.92 | 39.78 | 0.0 | 14.12 | 2.17 | 5.05 | 0.0 | 24.39 | 8.69 | 43.56 | 5.45 | -2.12 | 0 | 22.27 | 0.68 | 0.00 | 0 |
| 2018 (5) | 30.84 | -16.76 | 18.6 | 48.8 | 2.49 | -17.82 | 0 | 0 | 94.92 | -3.68 | 3.03 | -66.37 | 15.96 | 23.05 | 16.81 | 27.76 | 20.55 | 15.32 | 0 | 0 | 14.1 | 3.91 | 0.39 | 0.0 | 39.78 | 0.0 | 13.82 | 6.97 | 5.05 | 0.0 | 22.44 | -16.46 | 41.31 | -7.83 | -0.32 | 0 | 22.12 | -10.34 | 0.00 | 0 |
| 2017 (4) | 37.05 | -28.54 | 12.5 | 1.63 | 3.03 | -53.02 | 0 | 0 | 98.55 | -10.78 | 9.01 | -27.57 | 12.97 | -17.55 | 13.16 | -7.58 | 17.82 | 27.1 | 0 | 0 | 13.57 | 30.48 | 0.39 | 0.0 | 39.78 | 0.0 | 12.92 | 10.62 | 5.05 | 0.0 | 26.86 | -3.69 | 44.82 | 0.47 | -2.19 | 0 | 24.67 | -20.8 | 0.00 | 0 |
| 2016 (3) | 51.85 | 14.61 | 12.3 | 21.78 | 6.45 | 1.42 | 0 | 0 | 110.46 | -2.05 | 12.44 | 12.89 | 15.73 | 6.64 | 14.24 | 8.87 | 14.02 | -13.35 | 0 | 0 | 10.4 | 10.99 | 0.39 | 0.0 | 39.78 | 3.0 | 11.68 | 10.5 | 5.05 | 0.0 | 27.89 | 14.68 | 44.61 | 11.69 | 3.26 | -30.93 | 31.15 | 7.27 | 0.00 | 0 |
| 2015 (2) | 45.24 | 19.12 | 10.1 | -2.88 | 6.36 | 80.68 | 0 | 0 | 112.77 | 0.77 | 11.02 | 13.61 | 14.75 | -7.17 | 13.08 | -7.88 | 16.18 | -8.17 | 0 | 0 | 9.37 | -47.0 | 0.39 | -2.5 | 38.62 | 2.99 | 10.57 | 10.1 | 5.05 | 0.0 | 24.32 | 13.96 | 39.94 | 10.98 | 4.72 | 47.04 | 29.04 | 18.29 | 0.00 | 0 |
| 2014 (1) | 37.98 | 32.52 | 10.4 | 22.35 | 3.52 | -16.19 | 0 | 0 | 111.91 | 6.7 | 9.7 | 21.4 | 15.89 | 4.54 | 14.20 | -2.03 | 17.62 | -14.8 | 0 | 0 | 17.68 | 10.57 | 0.4 | -4.76 | 37.5 | 2.99 | 9.6 | 9.09 | 5.05 | 0.0 | 21.34 | 16.04 | 35.99 | 11.6 | 3.21 | 0 | 24.55 | 35.19 | 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) | 38.8 | -30.62 | -24.67 | 17.05 | 13.29 | 15.2 | 5.65 | -8.13 | -19.05 | 0 | 0 | 0 | 31.11 | 24.54 | 12.31 | 3.86 | 29.1 | 22.54 | 17.39 | 24.48 | 3.88 | 16.36 | 20.49 | -1.74 | 16.75 | -1.99 | -6.89 | 1.09 | 0.0 | 0.0 | 18.35 | 1.94 | 1.21 | 0.58 | -4.92 | 20.83 | 39.78 | 0.0 | 0.0 | 16.13 | 0.0 | 4.94 | 5.05 | 0.0 | 0.0 | 33.03 | 13.9 | 19.67 | 54.2 | 8.03 | 12.87 | 1.42 | -54.49 | -33.95 | 34.45 | 7.25 | 15.8 | 0.00 | 0 | 0 |
| 24Q2 (19) | 55.92 | 13.22 | 6.51 | 15.05 | -6.23 | 1.01 | 6.15 | -3.15 | -7.8 | 0 | 0 | 0 | 24.98 | -4.07 | 8.99 | 2.99 | -27.78 | 58.2 | 13.97 | -8.57 | 4.41 | 13.58 | -10.4 | 5.02 | 17.09 | 1.36 | -11.86 | 1.09 | 0.0 | -0.91 | 18.0 | 9.42 | -6.83 | 0.61 | -1.61 | 22.0 | 39.78 | 0.0 | 0.0 | 16.13 | 0.0 | 4.94 | 5.05 | 0.0 | 0.0 | 29.0 | 11.54 | 18.56 | 50.17 | 6.36 | 11.81 | 3.12 | 48.57 | 1017.65 | 32.12 | 14.31 | 33.17 | 0.00 | 0 | 0 |
| 24Q1 (18) | 49.39 | 3.65 | 5.02 | 16.05 | 7.72 | 7.72 | 6.35 | -15.11 | -34.33 | 0 | 0 | 0 | 26.04 | 7.83 | -0.23 | 4.14 | 318.18 | 162.03 | 15.28 | 15.76 | -2.68 | 15.16 | 15.83 | 3.85 | 16.86 | 4.4 | -19.9 | 1.09 | 0.0 | -0.91 | 16.45 | -2.55 | -3.58 | 0.62 | -4.62 | 19.23 | 39.78 | 0.0 | 0.0 | 16.13 | 4.94 | 4.94 | 5.05 | 0.0 | -22.19 | 26.0 | -9.06 | 23.05 | 47.17 | -3.73 | 9.75 | 2.1 | 359.26 | 262.79 | 28.1 | 1.15 | 41.63 | 0.00 | 0 | 0 |
| 23Q4 (17) | 47.65 | -7.49 | -1.35 | 14.9 | 0.68 | -3.25 | 7.48 | 7.16 | -19.48 | 0 | 0 | 0 | 24.15 | -12.82 | 1.43 | 0.99 | -68.57 | 450.0 | 13.2 | -21.15 | -4.14 | 13.09 | -21.41 | 2.29 | 16.15 | -10.23 | -23.2 | 1.09 | 0.0 | -0.91 | 16.88 | -6.89 | -12.04 | 0.65 | 35.42 | 20.37 | 39.78 | 0.0 | 0.0 | 15.37 | 0.0 | 3.22 | 5.05 | 0.0 | -22.19 | 28.59 | 3.59 | 23.18 | 49.0 | 2.04 | 9.91 | -0.81 | -137.67 | 18.18 | 27.78 | -6.62 | 25.02 | 0.00 | 0 | 0 |
| 23Q3 (16) | 51.51 | -1.89 | 10.21 | 14.8 | -0.67 | -3.9 | 6.98 | 4.65 | -2.92 | 0 | 0 | 0 | 27.7 | 20.86 | -9.6 | 3.15 | 66.67 | 72.13 | 16.74 | 25.11 | -9.85 | 16.65 | 28.77 | -5.86 | 17.99 | -7.22 | -21.51 | 1.09 | -0.91 | -0.91 | 18.13 | -6.16 | -17.7 | 0.48 | -4.0 | -14.29 | 39.78 | 0.0 | 0.0 | 15.37 | 0.0 | 3.22 | 5.05 | 0.0 | -22.19 | 27.6 | 12.84 | 20.26 | 48.02 | 7.02 | 8.32 | 2.15 | 732.35 | 119.39 | 29.75 | 23.34 | 24.32 | 0.00 | 0 | 0 |
| 23Q2 (15) | 52.5 | 11.63 | 26.02 | 14.9 | 0.0 | -9.15 | 6.67 | -31.02 | -9.13 | 0 | 0 | 0 | 22.92 | -12.18 | -15.17 | 1.89 | 19.62 | 18.12 | 13.38 | -14.78 | -11.16 | 12.93 | -11.4 | -21.7 | 19.39 | -7.89 | -26.16 | 1.1 | 0.0 | 0.0 | 19.32 | 13.25 | -8.61 | 0.5 | -3.85 | -13.79 | 39.78 | 0.0 | 0.0 | 15.37 | 0.0 | 3.22 | 5.05 | -22.19 | -22.19 | 24.46 | 15.76 | 15.81 | 44.87 | 4.4 | 5.58 | -0.34 | 73.64 | 87.41 | 24.12 | 21.57 | 30.94 | 0.00 | 0 | 0 |
| 23Q1 (14) | 47.03 | -2.63 | 26.7 | 14.9 | -3.25 | -9.15 | 9.67 | 4.09 | 31.03 | 0 | 0 | 0 | 26.1 | 9.62 | -0.27 | 1.58 | 777.78 | 44.95 | 15.7 | 14.02 | -1.63 | 14.60 | 14.09 | -23.08 | 21.05 | 0.1 | -21.25 | 1.1 | 0.0 | -0.9 | 17.06 | -11.1 | -18.14 | 0.52 | -3.7 | -14.75 | 39.78 | 0.0 | 0.0 | 15.37 | 3.22 | 3.22 | 6.49 | 0.0 | 26.26 | 21.13 | -8.96 | 1.25 | 42.98 | -3.59 | 5.11 | -1.29 | -30.3 | 70.88 | 19.84 | -10.71 | 20.68 | 0.00 | 0 | 0 |
| 22Q4 (13) | 48.3 | 3.34 | 30.93 | 15.4 | 0.0 | 11.59 | 9.29 | 29.21 | 25.71 | 0 | 0 | 0 | 23.81 | -22.29 | 12.58 | 0.18 | -90.16 | -10.0 | 13.77 | -25.85 | 7.92 | 12.79 | -27.68 | -15.96 | 21.03 | -8.25 | -14.82 | 1.1 | 0.0 | -0.9 | 19.19 | -12.89 | -19.97 | 0.54 | -3.57 | -15.62 | 39.78 | 0.0 | 0.0 | 14.89 | 0.0 | 0.74 | 6.49 | 0.0 | 26.26 | 23.21 | 1.13 | 6.08 | 44.58 | 0.56 | 6.68 | -0.99 | -201.02 | 84.75 | 22.22 | -7.15 | 44.38 | 0.00 | 0 | 0 |
| 22Q3 (12) | 46.74 | 12.19 | 48.66 | 15.4 | -6.1 | 13.24 | 7.19 | -2.04 | -2.71 | 0 | 0 | 0 | 30.64 | 13.4 | 81.84 | 1.83 | 14.37 | 211.59 | 18.57 | 23.31 | 76.02 | 17.69 | 7.11 | 43.11 | 22.92 | -12.72 | -16.44 | 1.1 | 0.0 | -0.9 | 22.03 | 4.21 | -9.42 | 0.56 | -3.45 | -15.15 | 39.78 | 0.0 | 0.0 | 14.89 | 0.0 | 0.74 | 6.49 | 0.0 | 26.26 | 22.95 | 8.66 | 5.66 | 44.33 | 4.31 | 6.49 | 0.98 | 136.3 | 115.51 | 23.93 | 29.91 | 55.39 | 0.00 | 0 | 0 |
| 22Q2 (11) | 41.66 | 12.23 | 16.5 | 16.4 | 0.0 | 8.61 | 7.34 | -0.54 | -38.68 | 0 | 0 | 0 | 27.02 | 3.25 | 35.51 | 1.6 | 46.79 | 190.91 | 15.06 | -5.64 | 31.18 | 16.51 | -12.97 | 27.99 | 26.26 | -1.76 | 10.71 | 1.1 | -0.9 | -0.9 | 21.14 | 1.44 | 12.57 | 0.58 | -4.92 | -15.94 | 39.78 | 0.0 | 0.0 | 14.89 | 0.0 | 0.74 | 6.49 | 26.26 | 28.51 | 21.12 | 1.2 | -9.9 | 42.5 | 3.94 | -1.78 | -2.7 | 39.05 | 56.73 | 18.42 | 12.04 | 7.09 | 0.00 | 0 | 0 |
| 22Q1 (10) | 37.12 | 0.62 | -4.26 | 16.4 | 18.84 | 1.86 | 7.38 | -0.14 | -34.52 | 0 | 0 | 0 | 26.17 | 23.74 | 1.08 | 1.09 | 445.0 | -46.57 | 15.96 | 25.08 | 7.84 | 18.98 | 24.66 | 7.36 | 26.73 | 8.26 | 33.58 | 1.11 | 0.0 | -0.89 | 20.84 | -13.09 | 6.82 | 0.61 | -4.69 | -10.29 | 39.78 | 0.0 | 0.0 | 14.89 | 0.74 | 0.74 | 5.14 | 0.0 | 1.78 | 20.87 | -4.62 | -8.86 | 40.89 | -2.15 | -4.28 | -4.43 | 31.74 | 9.96 | 16.44 | 6.82 | -8.57 | 0.00 | 0 | 0 |
| 21Q4 (9) | 36.89 | 17.33 | -29.11 | 13.8 | 1.47 | -4.83 | 7.39 | 0.0 | -0.67 | 0 | 0 | 0 | 21.15 | 25.52 | -6.7 | 0.2 | 112.2 | -78.72 | 12.76 | 20.95 | 8.41 | 15.22 | 23.14 | 9.17 | 24.69 | -9.99 | 54.41 | 1.11 | 0.0 | -0.89 | 23.98 | -1.4 | -1.6 | 0.64 | -3.03 | 0.0 | 39.78 | 0.0 | 0.0 | 14.78 | 0.0 | 1.58 | 5.14 | 0.0 | 1.78 | 21.88 | 0.74 | -5.16 | 41.79 | 0.38 | -2.04 | -6.49 | -2.69 | -26.26 | 15.39 | -0.06 | -14.17 | 0.00 | 0 | 0 |
| 21Q3 (8) | 31.44 | -12.08 | -38.34 | 13.6 | -9.93 | -20.47 | 7.39 | -38.26 | -29.55 | 0 | 0 | 0 | 16.85 | -15.5 | -17.68 | -1.64 | -398.18 | -264.0 | 10.55 | -8.1 | -14.51 | 12.36 | -4.2 | -12.76 | 27.43 | 15.64 | 87.24 | 1.11 | 0.0 | -0.89 | 24.32 | 29.5 | 23.39 | 0.66 | -4.35 | 1.54 | 39.78 | 0.0 | 0.0 | 14.78 | 0.0 | 1.58 | 5.14 | 1.78 | 1.78 | 21.72 | -7.34 | -1.41 | 41.63 | -3.79 | 0.02 | -6.32 | -1.28 | -53.03 | 15.4 | -10.47 | -13.97 | 0.00 | 0 | 0 |
| 21Q2 (7) | 35.76 | -7.76 | -25.75 | 15.1 | -6.21 | -14.2 | 11.97 | 6.21 | 84.15 | 0 | 0 | 0 | 19.94 | -22.98 | 35.55 | 0.55 | -73.04 | 169.62 | 11.48 | -22.43 | 35.86 | 12.90 | -26.99 | 0 | 23.72 | 18.54 | 53.23 | 1.11 | -0.89 | -0.89 | 18.78 | -3.74 | -6.85 | 0.69 | 1.47 | 2.99 | 39.78 | 0.0 | 0.0 | 14.78 | 0.0 | 1.58 | 5.05 | 0.0 | 0.0 | 23.44 | 2.36 | 11.46 | 43.27 | 1.29 | 6.5 | -6.24 | -26.83 | -93.79 | 17.2 | -4.34 | -3.43 | 0.00 | 0 | 0 |
| 21Q1 (6) | 38.77 | -25.5 | -3.34 | 16.1 | 11.03 | -13.44 | 11.27 | 51.48 | 89.73 | 0 | 0 | 0 | 25.89 | 14.2 | -2.56 | 2.04 | 117.02 | 98.06 | 14.8 | 25.74 | -16.81 | 17.67 | 26.76 | 0 | 20.01 | 25.14 | 0.7 | 1.12 | 0.0 | 0.0 | 19.51 | -19.94 | 9.98 | 0.68 | 6.25 | -1.45 | 39.78 | 0.0 | 0.0 | 14.78 | 1.58 | 1.58 | 5.05 | 0.0 | 0.0 | 22.9 | -0.74 | 4.95 | 42.72 | 0.14 | 3.16 | -4.92 | 4.28 | -161.7 | 17.98 | 0.28 | -9.83 | 0.00 | 0 | 0 |
| 20Q4 (5) | 52.04 | 2.06 | 38.37 | 14.5 | -15.2 | -14.71 | 7.44 | -29.08 | 34.3 | 0 | 0 | 0 | 22.67 | 10.75 | -10.54 | 0.94 | -6.0 | 8.05 | 11.77 | -4.62 | -16.29 | 13.94 | -1.6 | 0 | 15.99 | 9.15 | -22.19 | 1.12 | 0.0 | -0.88 | 24.37 | 23.64 | 38.7 | 0.64 | -1.54 | -7.25 | 39.78 | 0.0 | 0.0 | 14.55 | 0.0 | 3.05 | 5.05 | 0.0 | 0.0 | 23.07 | 4.72 | -5.41 | 42.66 | 2.5 | -2.07 | -5.14 | -24.46 | -142.45 | 17.93 | 0.17 | -19.49 | 0.00 | 0 | 0 |
| 20Q3 (4) | 50.99 | 5.88 | 0.0 | 17.1 | -2.84 | 0.0 | 10.49 | 61.38 | 0.0 | 0 | 0 | 0.0 | 20.47 | 39.16 | 0.0 | 1.0 | 226.58 | 0.0 | 12.34 | 46.04 | 0.0 | 14.17 | 0 | 0.0 | 14.65 | -5.36 | 0.0 | 1.12 | 0.0 | 0.0 | 19.71 | -2.23 | 0.0 | 0.65 | -2.99 | 0.0 | 39.78 | 0.0 | 0.0 | 14.55 | 0.0 | 0.0 | 5.05 | 0.0 | 0.0 | 22.03 | 4.76 | 0.0 | 41.62 | 2.44 | 0.0 | -4.13 | -28.26 | 0.0 | 17.9 | 0.51 | 0.0 | 0.00 | 0 | 0.0 |
