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) | 1.71 | -4.47 | 17.56 | -40.49 | 0 | 0 | 0 | 0 | 97.55 | -9.26 | 9.48 | 0 | 15.47 | -5.32 | 15.86 | 4.33 | 39.69 | -7.03 | 10.52 | -0.38 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 2.34 | 0.0 | 8.85 | 0.0 | 9.59 | 252.57 | 20.78 | 49.39 | -0.33 | 0 | 9.26 | 274.9 | 0.12 | -15.51 |
| 2022 (9) | 1.79 | -49.29 | 29.51 | 84.9 | 0 | 0 | 0 | 0 | 107.5 | 2.53 | -0.36 | 0 | 16.34 | 9.59 | 15.20 | 6.89 | 42.69 | 14.05 | 10.56 | -5.97 | 0 | 0 | 0.01 | 0 | 63.28 | 0.0 | 2.34 | 141.24 | 8.85 | 0.0 | 2.72 | -80.17 | 13.91 | -40.91 | -0.25 | 0 | 2.47 | -81.62 | 0.14 | 3.47 |
| 2021 (8) | 3.53 | -10.41 | 15.96 | 61.38 | 0 | 0 | 0 | 0 | 104.85 | 40.93 | 13.88 | 328.4 | 14.91 | 62.77 | 14.22 | 15.5 | 37.43 | 33.16 | 11.23 | -0.8 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.97 | 49.23 | 8.85 | -14.9 | 13.72 | 328.75 | 23.54 | 65.19 | -0.28 | 0 | 13.44 | 381.72 | 0.13 | -5.59 |
| 2020 (7) | 3.94 | -38.34 | 9.89 | -5.36 | 0 | 0 | 0 | 0 | 74.4 | -5.02 | 3.24 | -59.14 | 9.16 | 0.22 | 12.31 | 5.51 | 28.11 | 3.54 | 11.32 | 4.91 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.65 | 0 | 10.4 | 18.99 | 3.2 | -50.77 | 14.25 | -6.5 | -0.41 | 0 | 2.79 | -53.88 | 0.14 | 4.88 |
| 2019 (6) | 6.39 | -4.34 | 10.45 | 11.76 | 0 | 0 | 0 | 0 | 78.33 | -8.49 | 7.93 | 0 | 9.14 | -14.74 | 11.67 | -6.83 | 27.15 | 0.48 | 10.79 | -0.92 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0 | 0 | 8.74 | 0.0 | 6.5 | 0 | 15.24 | 215.53 | -0.45 | 0 | 6.05 | 0 | 0.14 | -15.33 |
| 2018 (5) | 6.68 | 71.28 | 9.35 | -15.0 | 0 | 0 | 0 | 0 | 85.6 | 3.14 | -6.18 | 0 | 10.72 | -14.51 | 12.52 | -17.12 | 27.02 | -18.93 | 10.89 | 1.3 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.93 | 89.8 | 8.74 | -7.81 | -4.84 | 0 | 4.83 | -66.22 | -0.27 | 0 | -5.11 | 0 | 0.16 | 16.99 |
| 2017 (4) | 3.9 | -29.73 | 11.0 | -2.57 | 0 | 0 | 0 | 0 | 82.99 | 17.15 | 4.4 | 348.98 | 12.54 | 6.36 | 15.11 | -9.21 | 33.33 | 36.82 | 10.75 | 12.1 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.49 | 25.64 | 9.48 | 7.24 | 4.33 | 493.15 | 14.3 | 43.43 | 1.24 | -40.67 | 5.57 | 97.52 | 0.14 | 6.05 |
| 2016 (3) | 5.55 | 98.21 | 11.29 | -21.43 | 0 | 0 | 0 | 0 | 70.84 | -18.33 | 0.98 | 0 | 11.79 | 0.94 | 16.64 | 23.6 | 24.36 | -2.05 | 9.59 | -0.62 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.39 | -75.47 | 8.84 | 0.0 | 0.73 | 0 | 9.97 | 7.9 | 2.09 | -28.42 | 2.82 | 63.01 | 0.13 | -0.05 |
| 2015 (2) | 2.8 | -25.53 | 14.37 | -21.48 | 0 | 0 | 0 | 0 | 86.74 | -12.53 | -1.42 | 0 | 11.68 | 52.08 | 13.47 | 73.88 | 24.87 | -26.27 | 9.65 | -2.92 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 1.59 | 0.0 | 8.84 | 0.0 | -1.19 | 0 | 9.24 | -14.05 | 2.92 | -72.43 | 1.73 | -84.14 | 0.13 | -11.86 |
| 2014 (1) | 3.76 | -5.53 | 18.3 | 80.65 | 0 | 0 | 0 | 0 | 99.17 | -10.2 | -0.07 | 0 | 7.68 | 7.11 | 7.74 | 19.29 | 33.73 | 37.28 | 9.94 | -2.36 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 1.59 | 35.9 | 8.84 | 1.38 | 0.32 | -94.05 | 10.75 | -29.6 | 10.59 | 26.52 | 10.91 | -20.65 | 0.15 | -1.67 |
| 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) | 4.96 | 190.06 | 270.15 | 16.86 | -13.67 | 16.52 | 0 | 0 | 0 | 0 | 0 | 0 | 28.74 | -9.02 | 18.61 | 0.86 | -59.81 | 22.86 | 16.41 | -8.88 | -2.21 | 14.62 | -12.55 | -16.19 | 41.94 | -11.03 | 2.14 | 10.46 | -0.1 | -0.66 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 63.28 | 0.0 | 0.0 | 3.28 | 0.0 | 40.17 | 8.85 | 0.0 | 0.0 | 8.24 | 11.65 | 22.26 | 20.37 | 4.41 | 13.61 | -0.05 | 76.19 | 84.85 | 8.19 | 14.23 | 27.77 | 0.13 | 8.62 | 7.56 |
| 24Q2 (19) | 1.71 | 14.0 | -55.0 | 19.53 | 14.21 | -14.72 | 0 | 0 | 0 | 0 | 0 | 0 | 31.59 | 20.53 | 39.72 | 2.14 | -26.71 | -4.89 | 18.01 | 16.72 | 29.38 | 16.72 | 6.99 | 19.89 | 47.14 | 12.75 | 12.32 | 10.47 | -0.38 | -0.66 | 0 | 0 | 0 | 0.01 | 0 | 0 | 63.28 | 0.0 | 0.0 | 3.28 | 40.17 | 40.17 | 8.85 | 0.0 | 0.0 | 7.38 | -41.01 | 22.19 | 19.51 | -17.68 | 13.23 | -0.21 | 27.59 | 46.15 | 7.17 | -41.33 | 26.9 | 0.12 | 7.6 | -6.06 |
| 24Q1 (18) | 1.5 | -12.28 | -54.95 | 17.1 | -2.62 | -31.41 | 0 | 0 | 0 | 0 | 0 | 0 | 26.21 | 2.06 | 4.67 | 2.92 | -1.02 | -18.44 | 15.43 | -0.26 | 3.49 | 15.63 | -1.44 | 9.84 | 41.81 | 5.34 | -1.37 | 10.51 | -0.1 | -0.38 | 0 | 0 | 0 | 0 | 0 | -100.0 | 63.28 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 8.85 | 0.0 | 0.0 | 12.51 | 30.45 | 97.94 | 23.7 | 14.05 | 35.35 | -0.29 | 12.12 | -20.83 | 12.22 | 31.97 | 100.99 | 0.11 | -3.21 | -14.63 |
| 23Q4 (17) | 1.71 | 27.61 | -4.47 | 17.56 | 21.35 | -40.49 | 0 | 0 | 0 | 0 | 0 | 0 | 25.68 | 5.98 | 5.72 | 2.95 | 321.43 | 69.54 | 15.47 | -7.81 | -5.32 | 15.86 | -9.12 | 4.32 | 39.69 | -3.34 | -7.03 | 10.52 | -0.09 | -0.38 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 63.28 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 8.85 | 0.0 | 0.0 | 9.59 | 42.28 | 252.57 | 20.78 | 15.9 | 49.39 | -0.33 | 0.0 | -32.0 | 9.26 | 44.46 | 274.9 | 0.12 | -4.92 | -15.51 |
| 23Q3 (16) | 1.34 | -64.74 | -74.81 | 14.47 | -36.81 | -50.63 | 0 | 0 | 0 | 0 | 0 | 0 | 24.23 | 7.16 | -13.06 | 0.7 | -68.89 | 483.33 | 16.78 | 20.55 | 12.17 | 17.45 | 25.11 | 30.9 | 41.06 | -2.17 | -1.98 | 10.53 | -0.09 | -0.38 | 0 | 0 | 0 | 0.01 | 0 | 0.0 | 63.28 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 8.85 | 0.0 | 0.0 | 6.74 | 11.59 | 786.84 | 17.93 | 4.06 | 50.04 | -0.33 | 15.38 | -22.22 | 6.41 | 13.45 | 1208.16 | 0.12 | -5.13 | -11.74 |
| 23Q2 (15) | 3.8 | 14.11 | -7.32 | 22.9 | -8.14 | 3.34 | 0 | 0 | 0 | 0 | 0 | 0 | 22.61 | -9.7 | -18.05 | 2.25 | -37.15 | 266.67 | 13.92 | -6.64 | -12.4 | 13.95 | -1.98 | -2.19 | 41.97 | -0.99 | -3.03 | 10.54 | -0.09 | -1.95 | 0 | 0 | 0 | 0 | -100.0 | 0 | 63.28 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 8.85 | 0.0 | 0.0 | 6.04 | -4.43 | 858.73 | 17.23 | -1.6 | 45.77 | -0.39 | -62.5 | -34.48 | 5.65 | -7.07 | 1561.76 | 0.13 | -2.21 | -15.88 |
| 23Q1 (14) | 3.33 | 86.03 | 0.3 | 24.93 | -15.52 | 28.37 | 0 | 0 | 0 | 0 | 0 | 0 | 25.04 | 3.09 | -9.77 | 3.58 | 105.75 | 506.82 | 14.91 | -8.75 | -5.63 | 14.23 | -6.39 | -0.85 | 42.39 | -0.7 | 6.37 | 10.55 | -0.09 | -4.52 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 63.28 | 0.0 | 0.0 | 2.34 | 0.0 | 141.24 | 8.85 | 0.0 | 0.0 | 6.32 | 132.35 | -50.82 | 17.51 | 25.88 | -22.73 | -0.24 | 4.0 | 14.29 | 6.08 | 146.15 | -51.63 | 0.13 | -4.21 | -2.42 |
| 22Q4 (13) | 1.79 | -66.35 | -49.29 | 29.51 | 0.68 | 84.9 | 0 | 0 | 0 | 0 | 0 | 0 | 24.29 | -12.85 | -16.3 | 1.74 | 1350.0 | -43.14 | 16.34 | 9.22 | 9.59 | 15.20 | 14.03 | 6.89 | 42.69 | 1.91 | 14.05 | 10.56 | -0.09 | -5.97 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 63.28 | 0.0 | 0.0 | 2.34 | 0.0 | 141.24 | 8.85 | 0.0 | 0.0 | 2.72 | 257.89 | -80.17 | 13.91 | 16.4 | -40.91 | -0.25 | 7.41 | 10.71 | 2.47 | 404.08 | -81.62 | 0.14 | -0.68 | 3.47 |
| 22Q3 (12) | 5.32 | 29.76 | 76.74 | 29.31 | 32.27 | 112.39 | 0 | 0 | 0 | 0 | 0 | 0 | 27.87 | 1.01 | 2.92 | 0.12 | 108.89 | -88.35 | 14.96 | -5.85 | 20.65 | 13.33 | -6.52 | 2.62 | 41.89 | -3.21 | 13.86 | 10.57 | -1.67 | -6.04 | 0 | 0 | 0 | 0.01 | 0 | 0 | 63.28 | 0.0 | 0.0 | 2.34 | 0.0 | 141.24 | 8.85 | 0.0 | 0.0 | 0.76 | 20.63 | -92.98 | 11.95 | 1.1 | -42.1 | -0.27 | 6.9 | -22.73 | 0.49 | 44.12 | -95.38 | 0.14 | -9.58 | 2.14 |
| 22Q2 (11) | 4.1 | 23.49 | 40.89 | 22.16 | 14.11 | 63.54 | 0 | 0 | 0 | 0 | 0 | 0 | 27.59 | -0.58 | 5.1 | -1.35 | -53.41 | -229.81 | 15.89 | 0.57 | 32.86 | 14.26 | -0.64 | 5.3 | 43.28 | 8.61 | 31.67 | 10.75 | -2.71 | -4.61 | 0 | 0 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.0 | 2.34 | 141.24 | 260.0 | 8.85 | 0.0 | -14.9 | 0.63 | -95.1 | -95.15 | 11.82 | -47.84 | -50.83 | -0.29 | -3.57 | -38.1 | 0.34 | -97.3 | -97.34 | 0.15 | 13.43 | 12.39 |
| 22Q1 (10) | 3.32 | -5.95 | -1.19 | 19.42 | 21.68 | 70.65 | 0 | 0 | 0 | 0 | 0 | 0 | 27.75 | -4.38 | 23.33 | -0.88 | -128.76 | -110.06 | 15.8 | 5.97 | 25.7 | 14.35 | 0.92 | -8.91 | 39.85 | 6.47 | 39.48 | 11.05 | -1.6 | -2.13 | 0 | 0 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.0 | 0.97 | 0.0 | 49.23 | 8.85 | 0.0 | -14.9 | 12.85 | -6.34 | 7.53 | 22.66 | -3.74 | -1.44 | -0.28 | 0.0 | 3.45 | 12.57 | -6.47 | 7.8 | 0.14 | 1.58 | 1.39 |
| 21Q4 (9) | 3.53 | 17.28 | -10.41 | 15.96 | 15.65 | 61.38 | 0 | 0 | 0 | 0 | 0 | 0 | 29.02 | 7.16 | 47.83 | 3.06 | 197.09 | -32.3 | 14.91 | 20.24 | 62.77 | 14.22 | 9.47 | 15.5 | 37.43 | 1.74 | 33.16 | 11.23 | -0.18 | -0.8 | 0 | 0 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.0 | 0.97 | 0.0 | 49.23 | 8.85 | 0.0 | -14.9 | 13.72 | 26.8 | 328.75 | 23.54 | 14.05 | 65.19 | -0.28 | -27.27 | 31.71 | 13.44 | 26.79 | 381.72 | 0.13 | -1.96 | -5.59 |
| 21Q3 (8) | 3.01 | 3.44 | -3.83 | 13.8 | 1.85 | 29.46 | 0 | 0 | 0 | 0 | 0 | 0 | 27.08 | 3.16 | 35.81 | 1.03 | -0.96 | -48.24 | 12.4 | 3.68 | 15.13 | 12.99 | -4.08 | -10.76 | 36.79 | 11.93 | 38.88 | 11.25 | -0.18 | -0.79 | 0 | 0 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.0 | 0.97 | 49.23 | 49.23 | 8.85 | -14.9 | -14.9 | 10.82 | -16.71 | 958.73 | 20.64 | -14.14 | 111.04 | -0.22 | -4.76 | 50.0 | 10.6 | -17.06 | 723.53 | 0.14 | -0.51 | -5.27 |
| 21Q2 (7) | 2.91 | -13.39 | -6.43 | 13.55 | 19.07 | 41.44 | 0 | 0 | 0 | 0 | 0 | 0 | 26.25 | 16.67 | 48.14 | 1.04 | -88.11 | -85.75 | 11.96 | -4.85 | 19.96 | 13.54 | -14.04 | 0 | 32.87 | 15.05 | 19.09 | 11.27 | -0.18 | -0.79 | 0 | 0 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 10.4 | 0.0 | 0.0 | 12.99 | 8.7 | 498.47 | 24.04 | 4.57 | 208.6 | -0.21 | 27.59 | 58.0 | 12.78 | 9.61 | 439.89 | 0.14 | 2.33 | -0.56 |
| 21Q1 (6) | 3.36 | -14.72 | 42.98 | 11.38 | 15.07 | 5.96 | 0 | 0 | 0 | 0 | 0 | 0 | 22.5 | 14.62 | 31.5 | 8.75 | 93.58 | 182.78 | 12.57 | 37.23 | 42.03 | 15.75 | 27.96 | 0 | 28.57 | 1.64 | -1.58 | 11.29 | -0.27 | 4.93 | 0 | 0 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.0 | 0.65 | 0.0 | 0 | 10.4 | 0.0 | 18.99 | 11.95 | 273.44 | 393.61 | 22.99 | 61.33 | 392.29 | -0.29 | 29.27 | 19.44 | 11.66 | 317.92 | 363.21 | 0.13 | -5.41 | -4.39 |
| 20Q4 (5) | 3.94 | 25.88 | -38.34 | 9.89 | -7.22 | -5.36 | 0 | 0 | 0 | 0 | 0 | 0 | 19.63 | -1.55 | 2.13 | 4.52 | 127.14 | -14.88 | 9.16 | -14.95 | -0.76 | 12.31 | -15.42 | 0 | 28.11 | 6.12 | 3.54 | 11.32 | -0.18 | 4.91 | 0 | 0 | 0 | 0 | 0 | 0 | 63.28 | 0.0 | 0.0 | 0.65 | 0.0 | 0 | 10.4 | 0.0 | 18.99 | 3.2 | 353.97 | -50.77 | 14.25 | 45.71 | -6.5 | -0.41 | 6.82 | 8.89 | 2.79 | 264.12 | -53.88 | 0.14 | -1.63 | 4.88 |
| 20Q3 (4) | 3.13 | 0.64 | 0.0 | 10.66 | 11.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 19.94 | 12.53 | 0.0 | 1.99 | -72.74 | 0.0 | 10.77 | 8.02 | 0.0 | 14.56 | 0 | 0.0 | 26.49 | -4.02 | 0.0 | 11.34 | -0.18 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 63.28 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 10.4 | 0.0 | 0.0 | -1.26 | 61.35 | 0.0 | 9.78 | 25.55 | 0.0 | -0.44 | 12.0 | 0.0 | -1.7 | 54.79 | 0.0 | 0.14 | 4.43 | 0.0 |
