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) | 39.42 | -8.22 | 0.32 | -58.97 | 0 | 0 | 0 | 0 | 31.86 | -2.39 | 2.87 | -18.7 | 7.88 | 24.09 | 24.73 | 27.13 | 15.12 | 27.17 | 0 | 0 | 0 | 0 | 0.19 | 90.0 | 79.07 | 0.0 | 7.55 | 4.86 | 0.98 | 60.66 | 4.95 | -12.39 | 13.48 | 0.15 | -1.86 | 0 | 3.09 | -33.83 | 0.00 | 0 |
| 2022 (9) | 42.95 | 5.24 | 0.78 | 0 | 0 | 0 | 0 | 0 | 32.64 | 18.18 | 3.53 | 45.27 | 6.35 | 76.39 | 19.45 | 49.26 | 11.89 | -11.6 | 0 | 0 | 0 | 0 | 0.1 | 11.11 | 79.07 | 0.0 | 7.2 | 6.04 | 0.61 | 84.85 | 5.65 | -14.13 | 13.46 | -1.75 | -0.98 | 0 | 4.67 | -21.78 | 0.00 | 0 |
| 2021 (8) | 40.81 | 0.64 | 0 | 0 | 0 | 0 | 0 | 0 | 27.62 | -10.41 | 2.43 | -13.83 | 3.6 | -6.98 | 13.03 | 3.83 | 13.45 | 7.95 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | 79.07 | 0.0 | 6.79 | 7.1 | 0.33 | -51.47 | 6.58 | 0.0 | 13.7 | 0.74 | -0.61 | 0 | 5.97 | -4.48 | 0.00 | 0 |
| 2020 (7) | 40.55 | 22.69 | 0.09 | -90.0 | 0 | 0 | 0 | 0 | 30.83 | 6.57 | 2.82 | 29.95 | 3.87 | -34.41 | 12.55 | -38.45 | 12.46 | 10.85 | 0 | 0 | 0 | 0 | 0.09 | -35.71 | 79.07 | 0.0 | 6.34 | 3.43 | 0.68 | 195.65 | 6.58 | 34.29 | 13.6 | 20.78 | -0.33 | 0 | 6.25 | 48.1 | 0.00 | 0 |
| 2019 (6) | 33.05 | -21.37 | 0.9 | -61.37 | 1.44 | -87.79 | 0 | 0 | 28.93 | -17.91 | 2.17 | -51.02 | 5.9 | 5.55 | 20.39 | 28.57 | 11.24 | -17.6 | 0 | 0 | 0 | 0 | 0.14 | -17.65 | 79.07 | 0.0 | 6.13 | 7.92 | 0.23 | 0.0 | 4.9 | -30.79 | 11.26 | -13.32 | -0.68 | 0 | 4.22 | -43.58 | 0.00 | 0 |
| 2018 (5) | 42.03 | 7.47 | 2.33 | -37.87 | 11.79 | 435.91 | 0 | 0 | 35.24 | 0.23 | 4.43 | 4.98 | 5.59 | -1.41 | 15.86 | -1.63 | 13.64 | -18.57 | 0 | 0 | 0 | 0 | 0.17 | -26.09 | 79.07 | 0.0 | 5.68 | 7.98 | 0.23 | 0.0 | 7.08 | 2.02 | 12.99 | 4.51 | 0.4 | 0 | 7.48 | 10.98 | 0.00 | 0 |
| 2017 (4) | 39.11 | 5.5 | 3.75 | -61.85 | 2.2 | 587.5 | 0 | 0 | 35.16 | -12.78 | 4.22 | -35.96 | 5.67 | -11.13 | 16.13 | 1.89 | 16.75 | -8.47 | 0 | 0 | 10.98 | 42.41 | 0.23 | -4.17 | 79.07 | 4.0 | 5.26 | 14.35 | 0.23 | 0.0 | 6.94 | -20.14 | 12.43 | -8.06 | -0.2 | 0 | 6.74 | -22.17 | 0.00 | 0 |
| 2016 (3) | 37.07 | 58.69 | 9.83 | -42.24 | 0.32 | 0 | 0 | 0 | 40.31 | 1.92 | 6.59 | 3.78 | 6.38 | -26.41 | 15.83 | -27.8 | 18.3 | -15.63 | 0 | 0 | 7.71 | 0 | 0.24 | 4.35 | 76.03 | 3.99 | 4.6 | 15.87 | 0.23 | 0.0 | 8.69 | 9.72 | 13.52 | 11.55 | -0.03 | 0 | 8.66 | 0.58 | 0.00 | 0 |
| 2015 (2) | 23.36 | 21.16 | 17.02 | 33.28 | 0 | 0 | 0 | 0 | 39.55 | -3.49 | 6.35 | 31.2 | 8.67 | 65.77 | 21.92 | 71.77 | 21.69 | -11.43 | 0 | 0 | 0 | 0 | 0.23 | -4.17 | 73.11 | 4.0 | 3.97 | 14.08 | 0.23 | 0.0 | 7.92 | 27.33 | 12.12 | 22.05 | 0.69 | -31.68 | 8.61 | 19.09 | 0.00 | 0 |
| 2014 (1) | 19.28 | -15.77 | 12.77 | 85.07 | 0 | 0 | 0 | 0 | 40.98 | -19.46 | 4.84 | -61.98 | 5.23 | -46.14 | 12.76 | -33.13 | 24.49 | -2.51 | 0.8 | -11.11 | 0 | 0 | 0.24 | -17.24 | 70.3 | 4.01 | 3.48 | 57.47 | 0.23 | 0.0 | 6.22 | -53.86 | 9.93 | -37.63 | 1.01 | 129.55 | 7.23 | -48.06 | 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) | 39.76 | -5.49 | -0.48 | 0.36 | 300.0 | -37.93 | 0 | 0 | 0 | 0 | 0 | 0 | 7.24 | -4.99 | 9.7 | 0.27 | -64.0 | -12.9 | 4.46 | -6.89 | 22.53 | 12.77 | -8.6 | 8.04 | 18.77 | 3.42 | 14.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | 27.78 | 91.67 | 79.07 | 0.0 | 0.0 | 7.84 | 0.0 | 3.84 | 1.86 | 0.0 | 89.8 | 3.83 | 7.58 | 13.31 | 13.53 | 2.04 | 13.6 | -1.15 | 26.28 | 23.84 | 2.68 | 34.0 | 43.32 | 0.00 | 0 | 0 |
| 24Q2 (19) | 42.07 | -0.45 | -0.83 | 0.09 | -55.0 | -88.75 | 0 | 0 | 0 | 0 | 0 | 0 | 7.62 | -13.7 | 0.93 | 0.75 | -46.43 | 31.58 | 4.79 | -11.13 | -13.85 | 13.97 | -11.31 | -21.49 | 18.15 | 8.88 | 21.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | -5.26 | 80.0 | 79.07 | 0.0 | 0.0 | 7.84 | 3.84 | 3.84 | 1.86 | 89.8 | 89.8 | 3.56 | -43.94 | 15.96 | 13.26 | -10.89 | 14.31 | -1.56 | 5.45 | 16.13 | 2.0 | -57.45 | 65.29 | 0.00 | 0 | 0 |
| 24Q1 (18) | 42.26 | 7.2 | -4.69 | 0.2 | -37.5 | -77.78 | 0 | 0 | 0 | 0 | 0 | 0 | 8.83 | -21.37 | 36.27 | 1.4 | -10.83 | 233.33 | 5.39 | -31.6 | 32.76 | 15.76 | -36.3 | 23.21 | 16.67 | 10.25 | 18.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 0.0 | 111.11 | 79.07 | 0.0 | 0.0 | 7.55 | 0.0 | 4.86 | 0.98 | 0.0 | 60.66 | 6.35 | 28.28 | 4.61 | 14.88 | 10.39 | 7.2 | -1.65 | 11.29 | -25.0 | 4.7 | 52.1 | -1.05 | 0.00 | 0 | 0 |
| 23Q4 (17) | 39.42 | -1.33 | -8.22 | 0.32 | -44.83 | -58.97 | 0 | 0 | 0 | 0 | 0 | 0 | 11.23 | 70.15 | 10.53 | 1.57 | 406.45 | 53.92 | 7.88 | 116.48 | 24.09 | 24.73 | 109.21 | 27.17 | 15.12 | -7.97 | 27.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 58.33 | 90.0 | 79.07 | 0.0 | 0.0 | 7.55 | 0.0 | 4.86 | 0.98 | 0.0 | 60.66 | 4.95 | 46.45 | -12.39 | 13.48 | 13.18 | 0.15 | -1.86 | -23.18 | -89.8 | 3.09 | 65.24 | -33.83 | 0.00 | 0 | 0 |
| 23Q3 (16) | 39.95 | -5.82 | -5.91 | 0.58 | -27.5 | 18.37 | 0 | 0 | 0 | 0 | 0 | 0 | 6.6 | -12.58 | -6.38 | 0.31 | -45.61 | -49.18 | 3.64 | -34.53 | 7.37 | 11.82 | -33.58 | 3.5 | 16.43 | 10.05 | 26.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 20.0 | 9.09 | 79.07 | 0.0 | 0.0 | 7.55 | 0.0 | 4.86 | 0.98 | 0.0 | 60.66 | 3.38 | 10.1 | -26.68 | 11.91 | 2.67 | -4.11 | -1.51 | 18.82 | -208.16 | 1.87 | 54.55 | -54.61 | 0.00 | 0 | 0 |
| 23Q2 (15) | 42.42 | -4.33 | -2.37 | 0.8 | -11.11 | 247.83 | 0 | 0 | 0 | 0 | 0 | 0 | 7.55 | 16.51 | -6.33 | 0.57 | 35.71 | -50.0 | 5.56 | 36.95 | 26.65 | 17.80 | 39.18 | 18.26 | 14.93 | 6.34 | 17.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 11.11 | -16.67 | 79.07 | 0.0 | 0.0 | 7.55 | 4.86 | 4.86 | 0.98 | 60.66 | 60.66 | 3.07 | -49.42 | -23.44 | 11.6 | -16.43 | -1.86 | -1.86 | -40.91 | -18500.0 | 1.21 | -74.53 | -69.75 | 0.00 | 0 | 0 |
| 23Q1 (14) | 44.34 | 3.24 | 6.43 | 0.9 | 15.38 | 429.41 | 0 | 0 | 0 | 0 | 0 | 0 | 6.48 | -36.22 | -12.2 | 0.42 | -58.82 | -45.45 | 4.06 | -36.06 | -9.58 | 12.79 | -34.25 | -18.58 | 14.04 | 18.08 | 8.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | -10.0 | -10.0 | 79.07 | 0.0 | 0.0 | 7.2 | 0.0 | 6.04 | 0.61 | 0.0 | 84.85 | 6.07 | 7.43 | -17.41 | 13.88 | 3.12 | -4.08 | -1.32 | -34.69 | -1220.0 | 4.75 | 1.71 | -34.48 | 0.00 | 0 | 0 |
| 22Q4 (13) | 42.95 | 1.15 | 5.24 | 0.78 | 59.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.16 | 44.11 | 41.31 | 1.02 | 67.21 | 88.89 | 6.35 | 87.32 | 76.39 | 19.45 | 70.28 | 49.21 | 11.89 | -8.82 | -11.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -9.09 | 11.11 | 79.07 | 0.0 | 0.0 | 7.2 | 0.0 | 6.04 | 0.61 | 0.0 | 84.85 | 5.65 | 22.56 | -14.13 | 13.46 | 8.37 | -1.75 | -0.98 | -100.0 | -60.66 | 4.67 | 13.35 | -21.78 | 0.00 | 0 | 0 |
| 22Q3 (12) | 42.46 | -2.28 | 13.77 | 0.49 | 113.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.05 | -12.53 | 7.8 | 0.61 | -46.49 | 577.78 | 3.39 | -22.78 | 19.37 | 11.42 | -24.11 | 17.32 | 13.04 | 3.0 | -5.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | -8.33 | 57.14 | 79.07 | 0.0 | 0.0 | 7.2 | 0.0 | 6.04 | 0.61 | 0.0 | 84.85 | 4.61 | 14.96 | -1.91 | 12.42 | 5.08 | 5.08 | -0.49 | -4800.0 | 22.22 | 4.12 | 3.0 | 1.23 | 0.00 | 0 | 0 |
| 22Q2 (11) | 43.45 | 4.3 | 5.87 | 0.23 | 35.29 | -42.5 | 0 | 0 | 0 | 0 | 0 | 0 | 8.06 | 9.21 | 7.75 | 1.14 | 48.05 | 25.27 | 4.39 | -2.23 | 23.66 | 15.05 | -4.17 | 28.07 | 12.66 | -2.54 | -12.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 20.0 | 71.43 | 79.07 | 0.0 | 0.0 | 7.2 | 6.04 | 6.04 | 0.61 | 84.85 | 84.85 | 4.01 | -45.44 | -13.02 | 11.82 | -18.31 | 0.77 | -0.01 | 90.0 | -110.0 | 4.0 | -44.83 | -15.07 | 0.00 | 0 | 0 |
| 22Q1 (10) | 41.66 | 2.08 | 3.12 | 0.17 | 0 | -60.47 | 0 | 0 | 0 | 0 | 0 | 0 | 7.38 | 2.64 | 15.13 | 0.77 | 42.59 | -14.44 | 4.49 | 24.72 | 39.88 | 15.70 | 20.49 | 55.63 | 12.99 | -3.42 | -8.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 11.11 | 11.11 | 79.07 | 0.0 | 0.0 | 6.79 | 0.0 | 7.1 | 0.33 | 0.0 | -51.47 | 7.35 | 11.7 | -3.67 | 14.47 | 5.62 | -1.23 | -0.1 | 83.61 | -106.9 | 7.25 | 21.44 | -20.15 | 0.00 | 0 | 0 |
| 21Q4 (9) | 40.81 | 9.35 | 0.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.19 | 9.94 | -17.73 | 0.54 | 500.0 | 575.0 | 3.6 | 26.76 | -6.98 | 13.03 | 33.87 | 3.83 | 13.45 | -2.04 | 7.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 28.57 | 0.0 | 79.07 | 0.0 | 0.0 | 6.79 | 0.0 | 7.1 | 0.33 | 0.0 | -51.47 | 6.58 | 40.0 | 0.0 | 13.7 | 15.91 | 0.74 | -0.61 | 3.17 | -84.85 | 5.97 | 46.68 | -4.48 | 0.00 | 0 | 0 |
| 21Q3 (8) | 37.32 | -9.06 | -0.72 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.54 | -12.57 | -13.72 | 0.09 | -90.11 | -88.16 | 2.84 | -20.0 | -39.32 | 9.74 | -17.15 | -36.99 | 13.73 | -5.24 | 1.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -12.5 | 79.07 | 0.0 | 0.0 | 6.79 | 0.0 | 7.1 | 0.33 | 0.0 | -51.47 | 4.7 | 1.95 | -25.63 | 11.82 | 0.77 | -11.39 | -0.63 | -730.0 | -23.53 | 4.07 | -13.59 | -29.95 | 0.00 | 0 | 0 |
| 21Q2 (7) | 41.04 | 1.58 | 7.91 | 0.4 | -6.98 | 21.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.48 | 16.69 | -17.62 | 0.91 | 1.11 | -43.83 | 3.55 | 10.59 | -35.92 | 11.75 | 16.45 | 0 | 14.49 | 1.83 | 11.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -22.22 | -30.0 | 79.07 | 0.0 | 0.0 | 6.79 | 7.1 | 7.1 | 0.33 | -51.47 | -51.47 | 4.61 | -39.58 | 10.02 | 11.73 | -19.93 | 4.64 | 0.1 | -93.1 | -82.76 | 4.71 | -48.13 | -1.26 | 0.00 | 0 | 0 |
| 21Q1 (6) | 40.4 | -0.37 | 9.46 | 0.43 | 377.78 | 86.96 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.41 | -26.66 | 18.05 | 0.9 | 1025.0 | 157.14 | 3.21 | -17.05 | -19.35 | 10.09 | -19.61 | 0 | 14.23 | 14.21 | 11.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | -30.77 | 79.07 | 0.0 | 0.0 | 6.34 | 0.0 | 3.43 | 0.68 | 0.0 | 195.65 | 7.63 | 15.96 | 45.06 | 14.65 | 7.72 | 26.18 | 1.45 | 539.39 | 164.73 | 9.08 | 45.28 | 200.66 | 0.00 | 0 | 0 |
| 20Q4 (5) | 40.55 | 7.87 | 22.69 | 0.09 | -91.0 | -90.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 8.74 | 15.3 | 6.59 | 0.08 | -89.47 | -83.67 | 3.87 | -17.31 | -34.41 | 12.55 | -18.76 | 0 | 12.46 | -7.7 | 10.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 12.5 | -35.71 | 79.07 | 0.0 | 0.0 | 6.34 | 0.0 | 3.43 | 0.68 | 0.0 | 195.65 | 6.58 | 4.11 | 34.29 | 13.6 | 1.95 | 20.78 | -0.33 | 35.29 | 51.47 | 6.25 | 7.57 | 48.1 | 0.00 | 0 | 0 |
| 20Q3 (4) | 37.59 | -1.16 | 0.0 | 1.0 | 203.03 | 0.0 | 1.44 | -36.84 | 0.0 | 0 | 0 | 0.0 | 7.58 | -16.52 | 0.0 | 0.76 | -53.09 | 0.0 | 4.68 | -15.52 | 0.0 | 15.45 | 0 | 0.0 | 13.5 | 3.93 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.08 | -20.0 | 0.0 | 79.07 | 0.0 | 0.0 | 6.34 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 6.32 | 50.84 | 0.0 | 13.34 | 19.0 | 0.0 | -0.51 | -187.93 | 0.0 | 5.81 | 21.8 | 0.0 | 0.00 | 0 | 0.0 |
