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) | 43.29 | 60.33 | 0 | 0 | 0 | 0 | 0 | 0 | 150.15 | -0.25 | 39.19 | 46.78 | 8.36 | -18.99 | 5.57 | -18.79 | 25.85 | -18.76 | 538.35 | 2.18 | 0 | 0 | 1.18 | -2.48 | 98.0 | 0.0 | 42.54 | 6.83 | 305.42 | -0.55 | 49.61 | 37.42 | 397.56 | 3.79 | 29.38 | 8.33 | 78.99 | 24.94 | 0.00 | 0 |
| 2022 (9) | 27.0 | 6.51 | 0 | 0 | 0 | 0 | 0 | 0 | 150.52 | 10.2 | 26.7 | -12.03 | 10.32 | -46.67 | 6.86 | -51.6 | 31.82 | 17.37 | 526.85 | 1.33 | 0 | 0 | 1.21 | -3.2 | 98.0 | 0.0 | 39.82 | 8.41 | 307.11 | -0.11 | 36.1 | -8.61 | 383.04 | -0.16 | 27.12 | 22.38 | 63.22 | 2.53 | 0.00 | 0 |
| 2021 (8) | 25.35 | -17.21 | 0.2 | 0.0 | 0 | 0 | 0 | 0 | 136.59 | 34.31 | 30.35 | 23.73 | 19.35 | 148.71 | 14.17 | 85.18 | 27.11 | -3.93 | 519.96 | 9.73 | 0 | 0 | 1.25 | 1.63 | 98.0 | 0.0 | 36.73 | 8.09 | 307.44 | -0.26 | 39.5 | 16.45 | 383.67 | 2.0 | 22.16 | 34.22 | 61.66 | 22.27 | 0.00 | 0 |
| 2020 (7) | 30.62 | 21.51 | 0.2 | -37.5 | 0 | 0 | 0 | 0 | 101.7 | -21.11 | 24.53 | 18.85 | 7.78 | -16.79 | 7.65 | 5.47 | 28.22 | 15.42 | 473.84 | 4.2 | 0 | 0 | 1.23 | -3.15 | 98.0 | 0.0 | 33.98 | 6.49 | 308.24 | -1.04 | 33.92 | 13.26 | 376.13 | 0.75 | 16.51 | 22.57 | 50.43 | 16.14 | 0.00 | 0 |
| 2019 (6) | 25.2 | -26.77 | 0.32 | 0.0 | 0 | 0 | 0 | 0 | 128.91 | 5.53 | 20.64 | -9.51 | 9.35 | -23.61 | 7.25 | -27.62 | 24.45 | -13.17 | 454.74 | 0.36 | 0 | 0 | 1.27 | -13.01 | 98.0 | 0.0 | 31.91 | 7.69 | 311.48 | -0.28 | 29.95 | -7.25 | 373.34 | -0.25 | 13.47 | 2.59 | 43.42 | -4.4 | 0.00 | 0 |
| 2018 (5) | 34.41 | 51.85 | 0.32 | -8.57 | 0 | 0 | 0 | 0 | 122.15 | 4.77 | 22.81 | 40.89 | 12.24 | -18.13 | 10.02 | -21.85 | 28.16 | 53.13 | 453.13 | 1.75 | 0 | 0 | 1.46 | -37.87 | 98.0 | 0.0 | 29.63 | -19.55 | 312.35 | -0.68 | 32.29 | 64.66 | 374.27 | 0.9 | 13.13 | 0 | 45.42 | 135.83 | 0.00 | 0 |
| 2017 (4) | 22.66 | 108.85 | 0.35 | -23.91 | 0 | 0 | 0 | 0 | 116.59 | -4.75 | 16.19 | 0 | 14.95 | -10.59 | 12.82 | -6.12 | 18.39 | 2.05 | 445.33 | 41.14 | 0 | 0 | 2.35 | -8.91 | 98.0 | 0.0 | 36.83 | 0.0 | 314.5 | -6.37 | 19.61 | 585.66 | 370.94 | -1.24 | -0.35 | 0 | 19.26 | 118.62 | 0.00 | 0 |
| 2016 (3) | 10.85 | -56.14 | 0.46 | 360.0 | 0 | 0 | 0 | 0 | 122.41 | -30.0 | -0.73 | 0 | 16.72 | -20.57 | 13.66 | 13.47 | 18.02 | -17.15 | 315.52 | 3.36 | 0 | 0 | 2.58 | -45.34 | 98.0 | 0.0 | 36.83 | 7.06 | 335.9 | -0.0 | 2.86 | -89.3 | 375.59 | -5.4 | 5.95 | -18.27 | 8.81 | -74.09 | 0.00 | 0 |
| 2015 (2) | 24.74 | 304.91 | 0.1 | -99.42 | 0 | 0 | 0 | 0 | 174.87 | -0.13 | 24.77 | -16.85 | 21.05 | -46.0 | 12.04 | -45.93 | 21.75 | -40.64 | 305.26 | 32.22 | 0 | 0 | 4.72 | -2.68 | 98.0 | 0.0 | 34.4 | 9.76 | 335.91 | 0.0 | 26.72 | -16.58 | 397.03 | -0.56 | 7.28 | 68.91 | 34.0 | -6.44 | 0.00 | 0 |
| 2014 (1) | 6.11 | -48.53 | 17.1 | 955.56 | 1.4 | 4566.67 | 0 | 0 | 175.1 | 9.31 | 29.79 | 17.38 | 38.98 | 68.74 | 22.26 | 54.38 | 36.64 | 9.6 | 230.87 | 37.64 | 7.9 | 0 | 4.85 | -2.41 | 98.0 | 0.0 | 31.34 | 7.96 | 335.91 | -0.06 | 32.03 | 38.78 | 399.27 | 2.85 | 4.31 | 0 | 36.34 | 63.18 | 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) | 36.31 | -34.42 | -21.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.55 | 1.23 | 1.27 | 7.38 | 63.64 | 21.98 | 12.11 | 11.61 | 13.5 | 10.26 | 11.26 | 52.81 | 27.33 | 23.05 | 18.16 | 533.17 | -1.05 | 0.13 | 0 | 0 | 0 | 1.16 | -0.85 | -2.52 | 98.0 | 0.0 | 0.0 | 46.61 | 0.0 | 9.57 | 305.42 | 0.0 | 0.0 | 35.29 | 26.44 | -25.99 | 387.32 | 1.94 | -2.1 | 42.19 | 16.77 | 36.32 | 77.48 | 20.99 | -1.46 | 0.00 | 0 | 0 |
| 24Q2 (19) | 55.37 | 11.36 | 0.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.19 | -11.46 | -51.6 | 4.51 | 38.77 | -82.63 | 10.85 | -9.05 | 12.79 | 9.22 | 15.0 | 59.95 | 22.21 | 4.52 | -1.33 | 538.81 | -0.3 | 1.55 | 0 | 0 | 0 | 1.17 | -0.85 | -2.5 | 98.0 | 0.0 | 0.0 | 46.61 | 9.57 | 9.57 | 305.42 | 0.0 | 0.0 | 27.91 | -47.2 | -32.96 | 379.94 | -5.21 | -2.47 | 36.13 | 3.17 | 30.43 | 64.04 | -27.13 | -7.63 | 0.00 | 0 | 0 |
| 24Q1 (18) | 49.72 | 14.85 | 58.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 32.97 | 25.27 | -3.96 | 3.25 | 54.76 | -36.15 | 11.93 | 42.7 | -3.87 | 8.02 | 44.01 | -6.95 | 21.25 | -17.79 | -35.45 | 540.44 | 0.39 | 1.65 | 0 | 0 | 0 | 1.18 | 0.0 | -2.48 | 98.0 | 0.0 | 0.0 | 42.54 | 0.0 | 6.83 | 305.42 | 0.0 | -0.55 | 52.86 | 6.55 | 28.33 | 400.81 | 0.82 | 3.27 | 35.02 | 19.2 | 33.31 | 87.88 | 11.25 | 30.27 | 0.00 | 0 | 0 |
| 23Q4 (17) | 43.29 | -6.05 | 60.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26.32 | -9.8 | -24.99 | 2.1 | -65.29 | -57.4 | 8.36 | -21.65 | -18.99 | 5.57 | -17.07 | -18.79 | 25.85 | 11.76 | -18.76 | 538.35 | 1.1 | 2.18 | 0 | 0 | 0 | 1.18 | -0.84 | -2.48 | 98.0 | 0.0 | 0.0 | 42.54 | 0.0 | 6.83 | 305.42 | 0.0 | -0.55 | 49.61 | 4.05 | 37.42 | 397.56 | 0.49 | 3.79 | 29.38 | -5.07 | 8.33 | 78.99 | 0.46 | 24.94 | 0.00 | 0 | 0 |
| 23Q3 (16) | 46.08 | -16.31 | 221.79 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.18 | -51.62 | -21.41 | 6.05 | -76.69 | -3.82 | 10.67 | 10.91 | -15.79 | 6.71 | 16.46 | -12.17 | 23.13 | 2.75 | -12.35 | 532.5 | 0.36 | 1.06 | 0 | 0 | 0 | 1.19 | -0.83 | -2.46 | 98.0 | 0.0 | 0.0 | 42.54 | 0.0 | 6.83 | 305.42 | 0.0 | -0.59 | 47.68 | 14.53 | 54.01 | 395.63 | 1.55 | 4.66 | 30.95 | 11.73 | 4.74 | 78.63 | 13.41 | 29.95 | 0.00 | 0 | 0 |
| 23Q2 (15) | 55.06 | 75.18 | 36.66 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 60.31 | 75.68 | 61.0 | 25.96 | 410.02 | 237.58 | 9.62 | -22.48 | -19.5 | 5.77 | -33.1 | -23.15 | 22.51 | -31.62 | -37.03 | 530.59 | -0.21 | 1.13 | 0 | 0 | 0 | 1.2 | -0.83 | -0.83 | 98.0 | 0.0 | 0.0 | 42.54 | 6.83 | 6.83 | 305.42 | -0.55 | -0.59 | 41.63 | 1.07 | 68.68 | 389.58 | 0.37 | 4.8 | 27.7 | 5.44 | 1.02 | 69.33 | 2.77 | 33.07 | 0.00 | 0 | 0 |
| 23Q1 (14) | 31.43 | 16.41 | -18.64 | 0.06 | 0 | -70.0 | 0 | 0 | 0 | 0 | 0 | 0 | 34.33 | -2.17 | -15.94 | 5.09 | 3.25 | -34.66 | 12.41 | 20.25 | -10.01 | 8.62 | 25.69 | -7.55 | 32.92 | 3.46 | 19.84 | 531.68 | 0.92 | 3.41 | 0 | 0 | 0 | 1.21 | 0.0 | -1.63 | 98.0 | 0.0 | 0.0 | 39.82 | 0.0 | 8.41 | 307.11 | 0.0 | -0.04 | 41.19 | 14.1 | -13.3 | 388.13 | 1.33 | -0.85 | 26.27 | -3.13 | 5.04 | 67.46 | 6.71 | -6.98 | 0.00 | 0 | 0 |
| 22Q4 (13) | 27.0 | 88.55 | 6.51 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 35.09 | -5.49 | -30.24 | 4.93 | -21.62 | -33.47 | 10.32 | -18.55 | -46.67 | 6.86 | -10.32 | -51.6 | 31.82 | 20.58 | 17.37 | 526.85 | -0.02 | 1.33 | 0 | 0 | 0 | 1.21 | -0.82 | -3.2 | 98.0 | 0.0 | 0.0 | 39.82 | 0.0 | 8.41 | 307.11 | -0.04 | -0.11 | 36.1 | 16.6 | -8.61 | 383.04 | 1.33 | -0.16 | 27.12 | -8.22 | 22.38 | 63.22 | 4.48 | 2.53 | 0.00 | 0 | 0 |
| 22Q3 (12) | 14.32 | -64.46 | -35.06 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.13 | -0.88 | 20.94 | 6.29 | -18.21 | -19.87 | 12.67 | 6.03 | 4.88 | 7.64 | 1.91 | -31.77 | 26.39 | -26.18 | -1.2 | 526.94 | 0.44 | 4.9 | 0 | 0 | 0 | 1.22 | 0.83 | -0.81 | 98.0 | 0.0 | 0.0 | 39.82 | 0.0 | 8.41 | 307.22 | 0.0 | -0.07 | 30.96 | 25.45 | -3.97 | 378.01 | 1.69 | 0.43 | 29.55 | 7.77 | 25.16 | 60.51 | 16.14 | 8.34 | 0.00 | 0 | 0 |
| 22Q2 (11) | 40.29 | 4.3 | 2.99 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.46 | -8.28 | 43.47 | 7.69 | -1.28 | 1.18 | 11.95 | -13.34 | 22.82 | 7.50 | -19.52 | -20.74 | 35.75 | 30.14 | 46.58 | 524.64 | 2.04 | 7.54 | 0 | 0 | 0 | 1.21 | -1.63 | -3.2 | 98.0 | 0.0 | 0.0 | 39.82 | 8.41 | 17.19 | 307.22 | 0.0 | -0.07 | 24.68 | -48.05 | -50.45 | 371.72 | -5.05 | -4.98 | 27.42 | 9.64 | 61.01 | 52.1 | -28.16 | -22.05 | 0.00 | 0 | 0 |
| 22Q1 (10) | 38.63 | 52.39 | 79.59 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 40.84 | -18.81 | 38.49 | 7.79 | 5.13 | 4.14 | 13.79 | -28.73 | 27.57 | 9.32 | -34.2 | -12.99 | 27.47 | 1.33 | 2.92 | 514.17 | -1.11 | 8.33 | 0 | 0 | 0 | 1.23 | -1.6 | 0.82 | 98.0 | 0.0 | 0.0 | 36.73 | 0.0 | 8.09 | 307.22 | -0.07 | -0.07 | 47.51 | 20.28 | 12.58 | 391.47 | 2.03 | 2.05 | 25.01 | 12.86 | 28.78 | 72.52 | 17.61 | 17.69 | 0.00 | 0 | 0 |
| 21Q4 (9) | 25.35 | 14.97 | -17.21 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 50.3 | 63.84 | 133.84 | 7.41 | -5.61 | 104.7 | 19.35 | 60.18 | 148.71 | 14.17 | 26.42 | 85.17 | 27.11 | 1.5 | -3.93 | 519.96 | 3.51 | 9.73 | 0 | 0 | 0 | 1.25 | 1.63 | 1.63 | 98.0 | 0.0 | 0.0 | 36.73 | 0.0 | 8.09 | 307.44 | 0.0 | -0.26 | 39.5 | 22.52 | 16.45 | 383.67 | 1.93 | 2.0 | 22.16 | -6.14 | 34.22 | 61.66 | 10.4 | 22.27 | 0.00 | 0 | 0 |
| 21Q3 (8) | 22.05 | -43.63 | -36.53 | 0.2 | 0.0 | -37.5 | 0 | 0 | 0 | 0 | 0 | 0 | 30.7 | 17.58 | 19.5 | 7.85 | 3.29 | 55.14 | 12.08 | 24.15 | 33.19 | 11.20 | 18.38 | 40.44 | 26.71 | 9.51 | 0.53 | 502.32 | 2.97 | 7.79 | 0 | 0 | 0 | 1.23 | -1.6 | 0.82 | 98.0 | 0.0 | 0.0 | 36.73 | 8.09 | 8.09 | 307.44 | 0.0 | -0.39 | 32.24 | -35.27 | 7.29 | 376.41 | -3.79 | 1.0 | 23.61 | 38.64 | 36.4 | 55.85 | -16.44 | 17.93 | 0.00 | 0 | 0 |
| 21Q2 (7) | 39.12 | 81.87 | 107.86 | 0.2 | 0.0 | -37.5 | 0 | 0 | 0 | 0 | 0 | 0 | 26.11 | -11.46 | 7.8 | 7.6 | 1.6 | 90.95 | 9.73 | -9.99 | -9.99 | 9.46 | -11.65 | 0 | 24.39 | -8.62 | 2.05 | 487.85 | 2.79 | 5.02 | 0 | 0 | 0 | 1.25 | 2.46 | 0.81 | 98.0 | 0.0 | 0.0 | 33.98 | 0.0 | 0.0 | 307.44 | 0.0 | -0.39 | 49.81 | 18.03 | 99.32 | 391.22 | 1.98 | 6.42 | 17.03 | -12.31 | 24.58 | 66.84 | 8.47 | 72.89 | 0.00 | 0 | 0 |
| 21Q1 (6) | 21.51 | -29.75 | -5.37 | 0.2 | 0.0 | -37.5 | 0 | 0 | 0 | 0 | 0 | 0 | 29.49 | 37.1 | -2.61 | 7.48 | 106.63 | -36.93 | 10.81 | 38.95 | -31.67 | 10.71 | 40.03 | 0 | 26.69 | -5.42 | 14.26 | 474.63 | 0.17 | 3.81 | 0 | 0 | 0 | 1.22 | -0.81 | -2.4 | 98.0 | 0.0 | 0.0 | 33.98 | 0.0 | 6.49 | 307.44 | -0.26 | -0.39 | 42.2 | 24.41 | -5.44 | 383.61 | 1.99 | -0.41 | 19.42 | 17.63 | 49.85 | 61.62 | 22.19 | 7.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 30.62 | -11.86 | 21.51 | 0.2 | -37.5 | -37.5 | 0 | 0 | 0 | 0 | 0 | 0 | 21.51 | -16.27 | -35.77 | 3.62 | -28.46 | -30.25 | 7.78 | -14.22 | -16.79 | 7.65 | -4.12 | 0 | 28.22 | 6.21 | 15.42 | 473.84 | 1.68 | 4.2 | 0 | 0 | 0 | 1.23 | 0.82 | -3.15 | 98.0 | 0.0 | 0.0 | 33.98 | 0.0 | 6.49 | 308.24 | -0.13 | -1.04 | 33.92 | 12.88 | 13.26 | 376.13 | 0.93 | 0.75 | 16.51 | -4.62 | 22.57 | 50.43 | 6.48 | 16.14 | 0.00 | 0 | 0 |
| 20Q3 (4) | 34.74 | 84.59 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 25.69 | 6.07 | 0.0 | 5.06 | 27.14 | 0.0 | 9.07 | -16.1 | 0.0 | 7.98 | 0 | 0.0 | 26.57 | 11.17 | 0.0 | 466.0 | 0.32 | 0.0 | 0 | 0 | 0.0 | 1.22 | -1.61 | 0.0 | 98.0 | 0.0 | 0.0 | 33.98 | 0.0 | 0.0 | 308.65 | 0.0 | 0.0 | 30.05 | 20.25 | 0.0 | 372.67 | 1.38 | 0.0 | 17.31 | 26.63 | 0.0 | 47.36 | 22.5 | 0.0 | 0.00 | 0 | 0.0 |
