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) | 11.53 | -22.62 | 0 | 0 | 0.66 | 0 | 0 | 0 | 67.17 | -31.56 | 1.16 | -91.98 | 4.05 | -62.18 | 6.03 | -44.74 | 6.35 | 17.38 | 46.65 | -17.71 | 4.8 | 6.43 | 0 | 0 | 59.37 | 0.0 | 23.7 | 6.61 | 5.54 | -1.95 | 37.71 | -16.4 | 66.96 | -8.27 | 6.68 | -29.16 | 44.39 | -18.61 | 0.00 | 0 |
| 2022 (9) | 14.9 | 95.03 | 1.2 | -76.0 | 0 | 0 | 0 | 0 | 98.15 | 2.6 | 14.47 | -53.34 | 10.71 | -24.52 | 10.91 | -26.44 | 5.41 | -7.36 | 56.69 | -20.67 | 4.51 | -67.08 | 0 | 0 | 59.37 | 0.0 | 22.23 | 16.63 | 5.65 | 0.0 | 45.11 | -12.22 | 73.0 | -4.09 | 9.43 | -49.81 | 54.54 | -22.29 | 0.00 | 0 |
| 2021 (8) | 7.64 | 26.07 | 5.0 | -28.57 | 0 | 0 | 0 | 0 | 95.66 | 67.71 | 31.01 | 180.89 | 14.19 | 90.98 | 14.83 | 13.88 | 5.84 | 87.18 | 71.46 | -0.57 | 13.7 | -55.08 | 0 | 0 | 59.37 | 1.99 | 19.06 | 6.01 | 5.65 | 0.0 | 51.39 | 77.82 | 76.11 | 44.86 | 18.79 | 87.71 | 70.18 | 80.36 | 0.00 | 0 |
| 2020 (7) | 6.06 | -35.46 | 7.0 | -36.36 | 0 | 0 | 0 | 0 | 57.04 | -16.01 | 11.04 | 34.47 | 7.43 | -0.67 | 13.03 | 18.26 | 3.12 | -19.38 | 71.87 | 15.55 | 30.5 | -22.78 | 0 | 0 | 58.21 | 5.0 | 17.98 | 4.96 | 5.65 | 0.0 | 28.9 | 15.28 | 52.54 | 9.78 | 10.01 | 0 | 38.91 | 63.28 | 0.00 | 0 |
| 2019 (6) | 9.39 | -17.2 | 11.0 | -18.52 | 0 | 0 | 0 | 0 | 67.91 | 6.53 | 8.21 | 186.06 | 7.48 | -15.0 | 11.01 | -20.21 | 3.87 | -50.32 | 62.2 | 21.67 | 39.5 | 27.42 | 0 | 0 | 55.44 | 0.0 | 17.13 | 1.72 | 5.65 | 0.0 | 25.07 | 35.44 | 47.86 | 16.7 | -1.24 | 0 | 23.83 | 33.05 | 0.00 | 0 |
| 2018 (5) | 11.34 | -46.31 | 13.5 | 170.0 | 0 | 0 | 0 | 0 | 63.75 | -0.45 | 2.87 | -49.2 | 8.8 | 45.7 | 13.80 | 46.36 | 7.79 | 2.23 | 51.12 | 51.92 | 31.0 | 26.53 | 0 | 0 | 55.44 | 7.01 | 16.84 | 3.44 | 5.65 | 0.0 | 18.51 | -10.19 | 41.01 | -3.6 | -0.6 | 0 | 17.91 | -26.17 | 0.00 | 0 |
| 2017 (4) | 21.12 | -24.92 | 5.0 | -47.37 | 4.5 | 0 | 0 | 0 | 64.04 | 8.67 | 5.65 | -15.17 | 6.04 | -34.35 | 9.43 | -39.59 | 7.62 | 13.06 | 33.65 | 75.17 | 24.5 | 0.0 | 0 | 0 | 51.81 | 3.0 | 16.28 | 4.29 | 5.65 | 0.0 | 20.61 | 1.73 | 42.54 | 2.43 | 3.65 | 21.67 | 24.26 | 4.3 | 0.00 | 0 |
| 2016 (3) | 28.13 | 453.74 | 9.5 | 352.38 | 0 | 0 | 0 | 0 | 58.93 | 13.61 | 6.66 | 25.19 | 9.2 | 101.31 | 15.61 | 77.19 | 6.74 | -15.11 | 19.21 | 0.79 | 24.5 | 0 | 0.01 | -66.67 | 50.3 | 1.99 | 15.61 | 3.51 | 5.65 | 0.0 | 20.26 | 10.29 | 41.53 | 6.19 | 3.0 | 0 | 23.26 | 38.7 | 0.00 | 0 |
| 2015 (2) | 5.08 | -44.42 | 2.1 | 0 | 0 | 0 | 0 | 0 | 51.87 | -6.81 | 5.32 | 6.4 | 4.57 | 38.07 | 8.81 | 48.15 | 7.94 | -8.74 | 19.06 | -1.09 | 0 | 0 | 0.03 | 50.0 | 49.32 | 5.0 | 15.08 | 3.43 | 5.65 | -0.18 | 18.37 | 6.06 | 39.11 | 4.13 | -1.6 | 0 | 16.77 | -27.68 | 0.00 | 0 |
| 2014 (1) | 9.14 | -21.68 | 0 | 0 | 0 | 0 | 0 | 0 | 55.66 | -4.1 | 5.0 | -6.89 | 3.31 | -35.73 | 5.95 | -32.98 | 8.7 | 44.52 | 19.27 | 2.66 | 0 | 0 | 0.02 | 0.0 | 46.97 | 0.0 | 14.58 | 3.77 | 5.66 | 0.0 | 17.32 | -1.2 | 37.56 | 0.89 | 5.87 | -21.31 | 23.19 | -7.2 | 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) | 5.34 | -40.8 | -41.58 | 3.0 | 0.0 | 0 | 2.99 | 32.89 | 0 | 0 | 0 | 0 | 14.22 | -4.88 | -21.52 | -2.15 | -198.61 | -230.3 | 3.7 | -17.59 | -46.61 | 6.01 | -12.37 | -34.56 | 7.42 | 17.22 | 24.29 | 41.49 | -5.4 | -18.65 | 3.25 | -18.34 | -40.37 | 0 | 0 | 0 | 59.37 | 0.0 | 0.0 | 23.82 | 0.0 | 0.51 | 5.54 | 0.0 | -0.18 | 30.18 | -6.65 | -23.07 | 59.54 | -3.49 | -13.05 | 5.02 | 2.03 | -40.8 | 35.2 | -5.5 | -26.22 | 0.00 | 0 | 0 |
| 24Q2 (19) | 9.02 | -21.57 | -24.52 | 3.0 | 0 | 0 | 2.25 | 70.45 | 0 | 0 | 0 | 0 | 14.95 | -4.23 | -9.89 | -0.72 | 61.7 | -156.25 | 4.49 | 18.16 | -20.95 | 6.86 | 21.12 | 3.31 | 6.33 | 25.35 | -22.43 | 43.86 | -4.38 | -13.3 | 3.98 | -4.1 | -26.97 | 0 | 0 | 0 | 59.37 | 0.0 | 0.0 | 23.82 | 0.51 | 0.51 | 5.54 | 0.0 | -1.95 | 32.33 | -9.79 | -13.74 | 61.69 | -5.21 | -7.7 | 4.92 | 6.49 | -48.21 | 37.25 | -7.93 | -20.71 | 0.00 | 0 | 0 |
| 24Q1 (18) | 11.5 | -0.26 | -18.38 | 0 | 0 | -100.0 | 1.32 | 100.0 | 0 | 0 | 0 | 0 | 15.61 | -6.92 | -0.51 | -1.88 | -24.5 | -652.0 | 3.8 | -6.17 | -31.9 | 5.66 | -6.06 | -6.18 | 5.05 | -20.47 | -8.01 | 45.87 | -1.67 | -15.28 | 4.15 | -13.54 | -20.19 | 0 | 0 | 0 | 59.37 | 0.0 | 0.0 | 23.7 | 0.0 | 6.61 | 5.54 | 0.0 | -1.95 | 35.84 | -4.96 | -20.0 | 65.08 | -2.81 | -10.46 | 4.62 | -30.84 | -67.69 | 40.46 | -8.85 | -31.54 | 0.00 | 0 | 0 |
| 23Q4 (17) | 11.53 | 26.15 | -22.62 | 0 | 0 | -100.0 | 0.66 | 0 | 0 | 0 | 0 | 0 | 16.77 | -7.45 | -33.03 | -1.51 | -191.52 | -150.0 | 4.05 | -41.56 | -62.18 | 6.03 | -34.36 | -44.74 | 6.35 | 6.37 | 17.38 | 46.65 | -8.53 | -17.71 | 4.8 | -11.93 | 6.43 | 0 | 0 | 0 | 59.37 | 0.0 | 0.0 | 23.7 | 0.0 | 6.61 | 5.54 | -0.18 | -1.95 | 37.71 | -3.87 | -16.4 | 66.96 | -2.22 | -8.27 | 6.68 | -21.23 | -29.16 | 44.39 | -6.96 | -18.61 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.14 | -23.51 | 10.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.12 | 9.22 | -35.79 | 1.65 | 28.91 | -63.5 | 6.93 | 22.01 | -36.25 | 9.19 | 38.34 | -13.57 | 5.97 | -26.84 | -6.57 | 51.0 | 0.81 | -16.6 | 5.45 | 0.0 | -45.5 | 0 | 0 | 0 | 59.37 | 0.0 | 0.0 | 23.7 | 0.0 | 6.61 | 5.55 | -1.77 | -1.77 | 39.23 | 4.67 | -6.31 | 68.48 | 2.45 | -1.82 | 8.48 | -10.74 | -7.73 | 47.71 | 1.55 | -6.56 | 0.00 | 0 | 0 |
| 23Q2 (15) | 11.95 | -15.19 | 3.28 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.59 | 5.74 | -29.34 | 1.28 | 612.0 | -72.29 | 5.68 | 1.79 | -35.89 | 6.64 | 9.99 | -26.04 | 8.16 | 48.63 | 14.77 | 50.59 | -6.56 | -22.43 | 5.45 | 4.81 | -53.46 | 0 | 0 | 0 | 59.37 | 0.0 | 0.0 | 23.7 | 6.61 | 6.61 | 5.65 | 0.0 | 0.0 | 37.48 | -16.34 | 0.4 | 66.84 | -8.04 | 2.48 | 9.5 | -33.57 | -10.63 | 46.98 | -20.51 | -2.04 | 0.00 | 0 | 0 |
| 23Q1 (14) | 14.09 | -5.44 | 74.17 | 1.2 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.69 | -37.34 | -26.75 | -0.25 | -108.28 | -110.82 | 5.58 | -47.9 | -43.29 | 6.04 | -44.67 | -39.53 | 5.49 | 1.48 | 20.13 | 54.14 | -4.5 | -23.97 | 5.2 | 15.3 | -55.56 | 0 | 0 | 0 | 59.37 | 0.0 | 0.0 | 22.23 | 0.0 | 16.63 | 5.65 | 0.0 | 0.0 | 44.8 | -0.69 | -16.57 | 72.68 | -0.44 | -7.32 | 14.3 | 51.64 | -27.85 | 59.1 | 8.36 | -19.61 | 0.00 | 0 | 0 |
| 22Q4 (13) | 14.9 | 79.52 | 95.03 | 1.2 | 0 | -76.0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.04 | -11.27 | -14.1 | 3.02 | -33.19 | -67.94 | 10.71 | -1.47 | -24.52 | 10.91 | 2.65 | -26.44 | 5.41 | -15.34 | -7.36 | 56.69 | -7.29 | -20.67 | 4.51 | -54.9 | -67.08 | 0 | 0 | 0 | 59.37 | 0.0 | 0.0 | 22.23 | 0.0 | 16.63 | 5.65 | 0.0 | 0.0 | 45.11 | 7.74 | -12.22 | 73.0 | 4.66 | -4.09 | 9.43 | 2.61 | -49.81 | 54.54 | 6.82 | -22.29 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.3 | -28.26 | 55.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 28.22 | 20.19 | 14.58 | 4.52 | -2.16 | -33.63 | 10.87 | 22.69 | -12.69 | 10.63 | 18.38 | -28.54 | 6.39 | -10.13 | 51.42 | 61.15 | -6.24 | -15.35 | 10.0 | -14.6 | -28.57 | 0 | 0 | 0 | 59.37 | 0.0 | 0.0 | 22.23 | 0.0 | 16.63 | 5.65 | 0.0 | 0.0 | 41.87 | 12.16 | -0.26 | 69.75 | 6.95 | 4.57 | 9.19 | -13.55 | -62.69 | 51.06 | 6.46 | -23.34 | 0.00 | 0 | 0 |
| 22Q2 (11) | 11.57 | 43.02 | 101.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.48 | 9.62 | 0.51 | 4.62 | 100.0 | -49.95 | 8.86 | -9.96 | -7.03 | 8.98 | -10.07 | -31.98 | 7.11 | 55.58 | 86.13 | 65.22 | -8.41 | -9.09 | 11.71 | 0.09 | -21.93 | 0 | 0 | 0 | 59.37 | 0.0 | 1.99 | 22.23 | 16.63 | 23.64 | 5.65 | 0.0 | 0.0 | 37.33 | -30.48 | -14.54 | 65.22 | -16.83 | -3.12 | 10.63 | -46.37 | -57.58 | 47.96 | -34.77 | -30.23 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.09 | 5.89 | 18.97 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.42 | -26.52 | 15.6 | 2.31 | -75.48 | -58.38 | 9.84 | -30.66 | 22.54 | 9.98 | -32.69 | -22.39 | 4.57 | -21.75 | 3.63 | 71.21 | -0.35 | -1.77 | 11.7 | -14.6 | -49.13 | 0 | 0 | 0 | 59.37 | 0.0 | 1.99 | 19.06 | 0.0 | 6.01 | 5.65 | 0.0 | 0.0 | 53.7 | 4.5 | 55.88 | 78.42 | 3.04 | 35.0 | 19.82 | 5.48 | 42.28 | 73.52 | 4.76 | 51.96 | 0.00 | 0 | 0 |
| 21Q4 (9) | 7.64 | 43.07 | 26.07 | 5.0 | -35.06 | -28.57 | 0 | 0 | 0 | 0 | 0 | 0 | 29.15 | 18.35 | 69.67 | 9.42 | 38.33 | 73.16 | 14.19 | 13.98 | 90.98 | 14.83 | -0.28 | 13.85 | 5.84 | 38.39 | 87.18 | 71.46 | -1.08 | -0.57 | 13.7 | -2.14 | -55.08 | 0 | 0 | 0 | 59.37 | 0.0 | 1.99 | 19.06 | 0.0 | 6.01 | 5.65 | 0.0 | 0.0 | 51.39 | 22.42 | 77.82 | 76.11 | 14.11 | 44.86 | 18.79 | -23.71 | 87.71 | 70.18 | 5.36 | 80.36 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.34 | -7.13 | -10.7 | 7.7 | -20.62 | -9.41 | 0 | 0 | 0 | 0 | 0 | 0 | 24.63 | 5.44 | 87.59 | 6.81 | -26.22 | 254.69 | 12.45 | 30.64 | 164.33 | 14.87 | 12.69 | 81.12 | 4.22 | 10.47 | 30.25 | 72.24 | 0.7 | 6.5 | 14.0 | -6.67 | -55.56 | 0 | 0 | 0 | 59.37 | 1.99 | 1.99 | 19.06 | 6.01 | 6.01 | 5.65 | 0.0 | 0.0 | 41.98 | -3.89 | 79.02 | 66.7 | -0.92 | 41.64 | 24.63 | -1.72 | 1176.17 | 66.61 | -3.1 | 162.45 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.75 | -15.44 | 66.18 | 9.7 | 21.25 | 14.12 | 0 | 0 | 0 | 0 | 0 | 0 | 23.36 | 26.07 | 72.02 | 9.23 | 66.31 | 317.65 | 9.53 | 18.68 | 56.49 | 13.20 | 2.6 | 0 | 3.82 | -13.38 | 12.68 | 71.74 | -1.03 | 7.75 | 15.0 | -34.78 | -50.82 | 0 | 0 | 0 | 58.21 | 0.0 | 0.0 | 17.98 | 0.0 | 0.0 | 5.65 | 0.0 | 0.0 | 43.68 | 26.79 | 100.46 | 67.32 | 15.89 | 48.18 | 25.06 | 79.9 | 718.77 | 68.74 | 42.08 | 287.49 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.8 | 12.21 | -34.24 | 8.0 | 14.29 | -40.74 | 0 | 0 | 0 | 0 | 0 | 0 | 18.53 | 7.86 | 41.02 | 5.55 | 2.02 | 280.14 | 8.03 | 8.08 | 31.64 | 12.86 | -1.26 | 0 | 4.41 | 41.35 | -12.33 | 72.49 | 0.86 | 7.36 | 23.0 | -24.59 | -33.33 | 0 | 0 | 0 | 58.21 | 0.0 | 5.0 | 17.98 | 0.0 | 4.96 | 5.65 | 0.0 | 0.0 | 34.45 | 19.2 | 29.85 | 58.09 | 10.56 | 17.78 | 13.93 | 39.16 | 291.08 | 48.38 | 24.34 | 151.46 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.06 | 1.34 | -35.46 | 7.0 | -17.65 | -36.36 | 0 | 0 | 0 | 0 | 0 | 0 | 17.18 | 30.85 | -1.83 | 5.44 | 183.33 | 98.54 | 7.43 | 57.75 | -0.67 | 13.03 | 58.63 | 0 | 3.12 | -3.7 | -19.38 | 71.87 | 5.96 | 15.55 | 30.5 | -3.17 | -22.78 | 0 | 0 | 0 | 58.21 | 0.0 | 5.0 | 17.98 | 0.0 | 4.96 | 5.65 | 0.0 | 0.0 | 28.9 | 23.24 | 15.28 | 52.54 | 11.57 | 9.78 | 10.01 | 418.65 | 907.26 | 38.91 | 53.31 | 63.28 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.98 | 72.83 | 0.0 | 8.5 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 13.13 | -3.31 | 0.0 | 1.92 | -13.12 | 0.0 | 4.71 | -22.66 | 0.0 | 8.21 | 0 | 0.0 | 3.24 | -4.42 | 0.0 | 67.83 | 1.88 | 0.0 | 31.5 | 3.28 | 0.0 | 0 | 0 | 0.0 | 58.21 | 0.0 | 0.0 | 17.98 | 0.0 | 0.0 | 5.65 | 0.0 | 0.0 | 23.45 | 7.62 | 0.0 | 47.09 | 3.65 | 0.0 | 1.93 | 147.65 | 0.0 | 25.38 | 43.07 | 0.0 | 0.00 | 0 | 0.0 |
