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) | 17.71 | -10.69 | 5.1 | 226.92 | 13.03 | 2071.67 | 0 | 0 | 169.58 | 15.89 | 41.06 | 35.92 | 62.55 | 42.42 | 36.89 | 22.89 | 37.75 | 13.36 | 0 | 0 | 95.19 | 10.74 | 130.35 | 0.4 | 26.5 | 0.91 | 4.92 | 174.86 | 10.34 | 55.72 | 73.74 | 85.28 | 89.0 | 84.53 | -12.95 | 0 | 60.79 | 108.04 | 0.00 | 0 |
| 2022 (9) | 19.83 | 23.55 | 1.56 | -88.65 | 0.6 | -92.45 | 0 | 0 | 146.33 | 15.69 | 30.21 | 115.32 | 43.92 | 37.94 | 30.01 | 19.24 | 33.3 | 8.36 | 0 | 0 | 85.96 | 84.19 | 129.83 | 37.4 | 26.26 | -0.08 | 1.79 | 411.43 | 6.64 | 477.39 | 39.8 | 156.77 | 48.23 | 183.54 | -10.58 | 0 | 29.22 | 845.63 | 0.00 | 0 |
| 2021 (8) | 16.05 | 7.79 | 13.75 | 235.37 | 7.95 | -41.5 | 0 | 0 | 126.49 | 17.9 | 14.03 | 36.61 | 31.84 | 21.25 | 25.17 | 2.84 | 30.73 | 39.18 | 0 | 0 | 46.67 | -5.68 | 94.49 | -2.86 | 26.28 | 7.09 | 0.35 | 0 | 1.15 | 0 | 15.5 | 337.85 | 17.01 | 380.51 | -12.41 | 0 | 3.09 | 0 | 0.00 | 0 |
| 2020 (7) | 14.89 | 16.6 | 4.1 | -10.87 | 13.59 | 134.72 | 0 | 0 | 107.29 | 11.63 | 10.27 | 54.9 | 26.26 | 15.84 | 24.48 | 3.77 | 22.08 | 64.41 | 0 | 0 | 49.48 | 32.87 | 97.27 | 10.27 | 24.54 | 0.95 | 0 | 0 | 0 | 0 | 3.54 | 0 | 3.54 | 0 | -8.61 | 0 | -5.07 | 0 | 0.00 | 0 |
| 2019 (6) | 12.77 | 24.83 | 4.6 | 48.39 | 5.79 | 93.0 | 0 | 0 | 96.11 | 49.49 | 6.63 | 569.7 | 22.67 | 97.65 | 23.59 | 32.21 | 13.43 | 15.68 | 0.08 | -11.11 | 37.24 | 154.72 | 88.21 | 6.68 | 24.31 | 2.06 | 0 | 0 | 0 | 0 | -6.53 | 0 | -6.53 | 0 | -6.24 | 0 | -12.77 | 0 | 0.00 | -99.56 |
| 2018 (5) | 10.23 | -42.33 | 3.1 | 19.23 | 3.0 | 46.34 | 0 | 0 | 64.29 | 0.08 | 0.99 | 350.0 | 11.47 | -9.47 | 17.84 | -9.54 | 11.61 | 25.79 | 0.09 | 0.0 | 14.62 | -72.0 | 82.69 | -2.82 | 23.82 | -0.13 | 0 | 0 | 0 | 0 | -9.95 | 0 | -9.95 | 0 | -1.82 | 0 | -11.77 | 0 | 0.06 | 10.86 |
| 2017 (4) | 17.74 | -11.96 | 2.6 | -38.82 | 2.05 | -85.19 | 0 | 0 | 64.24 | 8.83 | 0.22 | 0 | 12.67 | 4.8 | 19.72 | -3.7 | 9.23 | -4.94 | 0.09 | -50.0 | 52.21 | 92.37 | 85.09 | 8.51 | 23.85 | 0.0 | 0 | 0 | 0 | 0 | -10.27 | 0 | -10.27 | 0 | -1.1 | 0 | -11.37 | 0 | 0.05 | -51.56 |
| 2016 (3) | 20.15 | 27.69 | 4.25 | -27.35 | 13.84 | 2029.23 | 1.25 | 0 | 59.03 | 6.9 | -1.49 | 0 | 12.09 | -17.31 | 20.48 | -22.64 | 9.71 | 7.41 | 0.18 | 0.0 | 27.14 | -34.0 | 78.42 | -2.35 | 23.85 | 0.0 | 0 | 0 | 0 | 0 | -8.47 | 0 | -8.47 | 0 | -2.81 | 0 | -11.28 | 0 | 0.11 | 3.89 |
| 2015 (2) | 15.78 | 43.98 | 5.85 | -65.83 | 0.65 | -27.78 | 0 | 0 | 55.22 | 139.05 | 1.04 | 0 | 14.62 | -20.11 | 26.48 | -66.58 | 9.04 | -12.23 | 0.18 | -65.38 | 41.12 | 13.53 | 80.31 | -0.51 | 23.85 | 0.0 | 0 | 0 | 0 | 0 | -6.2 | 0 | -6.2 | 0 | -0.93 | 0 | -7.13 | 0 | 0.11 | 3.38 |
| 2014 (1) | 10.96 | -17.53 | 17.12 | 1914.12 | 0.9 | -93.3 | 0 | 0 | 23.1 | 10.42 | -4.42 | 0 | 18.3 | 127.9 | 79.22 | 106.39 | 10.3 | 190.14 | 0.52 | -37.35 | 36.22 | 393.46 | 80.72 | 1308.73 | 23.85 | 220.56 | 0 | 0 | 0 | 0 | -6.71 | 0 | -6.71 | 0 | 0.31 | -16.22 | -6.4 | 0 | 0.10 | -84.02 |
| 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) | 36.88 | 29.13 | 79.73 | 6.89 | 134.35 | 13.7 | 23.1 | 9.9 | -9.09 | 0 | 0 | 0 | 52.34 | 10.35 | 14.45 | 15.65 | 17.49 | 25.6 | 70.22 | 11.6 | 10.74 | 39.91 | 7.41 | 5.18 | 39.82 | 4.49 | 1.48 | 0 | 0 | 0 | 91.32 | 14.48 | 8.78 | 141.68 | 9.18 | 8.7 | 26.57 | 0.08 | 0.26 | 8.99 | 0.0 | 82.72 | 8.46 | 0.0 | -18.18 | 98.56 | 18.88 | 40.54 | 116.01 | 15.59 | 35.86 | -13.3 | 8.59 | 10.26 | 85.26 | 24.72 | 54.15 | 0.00 | 0 | 0 |
| 24Q2 (19) | 28.56 | -8.49 | 62.09 | 2.94 | -47.22 | -41.78 | 21.02 | 55.93 | -12.82 | 0 | 0 | 0 | 47.43 | 12.98 | 6.78 | 13.32 | 28.57 | 5.21 | 62.92 | 4.67 | 3.95 | 37.16 | 2.81 | 7.59 | 38.11 | 1.55 | -2.46 | 0 | 0 | 0 | 79.77 | -15.26 | -0.32 | 129.77 | -0.99 | 0.73 | 26.55 | 0.19 | 1.1 | 8.99 | 82.72 | 82.72 | 8.46 | -18.18 | -18.18 | 82.91 | 15.49 | 43.77 | 100.36 | 15.29 | 37.61 | -14.55 | -13.76 | -36.49 | 68.36 | 15.86 | 45.42 | 0.00 | 0 | 0 |
| 24Q1 (18) | 31.21 | 76.23 | 87.56 | 5.57 | 9.22 | 264.05 | 13.48 | 3.45 | 67.25 | 0 | 0 | 0 | 41.98 | 22.78 | -7.21 | 10.36 | 159.0 | -13.23 | 60.11 | -3.9 | 7.38 | 36.14 | -2.02 | 3.27 | 37.53 | -0.58 | 4.66 | 0 | 0 | 0 | 94.14 | -1.1 | -2.62 | 131.07 | 0.55 | 1.88 | 26.5 | 0.0 | 0.91 | 4.92 | 0.0 | 174.86 | 10.34 | 0.0 | 55.72 | 71.79 | -2.64 | 38.75 | 87.05 | -2.19 | 44.67 | -12.79 | 1.24 | -12.99 | 59.0 | -2.94 | 45.97 | 0.00 | 0 | 0 |
| 23Q4 (17) | 17.71 | -13.69 | -10.69 | 5.1 | -15.84 | 226.92 | 13.03 | -48.72 | 2071.67 | 0 | 0 | 0 | 34.19 | -25.24 | 7.79 | 4.0 | -67.9 | 138.1 | 62.55 | -1.36 | 42.42 | 36.89 | -2.79 | 22.88 | 37.75 | -3.8 | 13.36 | 0 | 0 | 0 | 95.19 | 13.39 | 10.74 | 130.35 | 0.01 | 0.4 | 26.5 | 0.0 | 0.91 | 4.92 | 0.0 | 174.86 | 10.34 | 0.0 | 55.72 | 73.74 | 5.15 | 85.28 | 89.0 | 4.23 | 84.53 | -12.95 | 12.62 | -22.4 | 60.79 | 9.91 | 108.04 | 0.00 | 0 | 0 |
| 23Q3 (16) | 20.52 | 16.46 | 80.16 | 6.06 | 20.0 | -26.81 | 25.41 | 5.39 | 454.8 | 0 | 0 | 0 | 45.73 | 2.95 | -15.14 | 12.46 | -1.58 | -40.07 | 63.41 | 4.76 | 8.49 | 37.95 | 9.87 | -7.41 | 39.24 | 0.44 | 30.11 | 0 | 0 | 0 | 83.95 | 4.9 | 21.11 | 130.34 | 1.17 | 20.4 | 26.5 | 0.91 | 0.91 | 4.92 | 0.0 | 174.86 | 10.34 | 0.0 | 55.72 | 70.13 | 21.61 | 86.47 | 85.39 | 17.08 | 85.47 | -14.82 | -39.02 | -17.62 | 55.31 | 17.66 | 121.15 | 0.00 | 0 | 0 |
| 23Q2 (15) | 17.62 | 5.89 | 85.28 | 5.05 | 230.07 | -78.4 | 24.11 | 199.13 | 34.84 | 0 | 0 | 0 | 44.42 | -1.81 | 52.65 | 12.66 | 6.03 | 285.98 | 60.53 | 8.13 | 79.77 | 34.54 | -1.32 | 22.39 | 39.07 | 8.95 | 25.1 | 0 | 0 | 0 | 80.03 | -17.21 | 146.47 | 128.83 | 0.14 | 16.61 | 26.26 | 0.0 | -0.08 | 4.92 | 174.86 | 174.86 | 10.34 | 55.72 | 55.72 | 57.67 | 11.46 | 243.07 | 72.93 | 21.21 | 188.95 | -10.66 | 5.83 | 15.06 | 47.01 | 16.3 | 1003.52 | 0.00 | 0 | 0 |
| 23Q1 (14) | 16.64 | -16.09 | 67.07 | 1.53 | -1.92 | -93.64 | 8.06 | 1243.33 | 0.62 | 0 | 0 | 0 | 45.24 | 42.62 | 43.12 | 11.94 | 610.71 | 167.71 | 55.98 | 27.46 | 57.82 | 35.00 | 16.6 | 23.2 | 35.86 | 7.69 | 13.41 | 0 | 0 | 0 | 96.67 | 12.46 | 114.44 | 128.65 | -0.91 | 15.2 | 26.26 | 0.0 | -0.08 | 1.79 | 0.0 | 411.43 | 6.64 | 0.0 | 477.39 | 51.74 | 30.0 | 159.22 | 60.17 | 24.76 | 180.25 | -11.32 | -6.99 | 4.79 | 40.42 | 38.33 | 400.87 | 0.00 | 0 | 0 |
| 22Q4 (13) | 19.83 | 74.1 | 23.55 | 1.56 | -81.16 | -88.65 | 0.6 | -86.9 | -92.45 | 0 | 0 | 0 | 31.72 | -41.14 | 13.16 | 1.68 | -91.92 | -33.33 | 43.92 | -24.86 | 37.94 | 30.02 | -26.75 | 19.25 | 33.3 | 10.41 | 8.36 | 0 | 0 | 0 | 85.96 | 24.0 | 84.19 | 129.83 | 19.92 | 37.4 | 26.26 | 0.0 | -0.08 | 1.79 | 0.0 | 411.43 | 6.64 | 0.0 | 477.39 | 39.8 | 5.82 | 156.77 | 48.23 | 4.76 | 183.54 | -10.58 | 16.03 | 14.75 | 29.22 | 16.83 | 845.63 | 0.00 | 0 | 0 |
| 22Q3 (12) | 11.39 | 19.77 | -27.5 | 8.28 | -64.59 | -22.33 | 4.58 | -74.38 | -42.46 | 0 | 0 | 0 | 53.89 | 85.19 | 76.23 | 20.79 | 533.84 | 497.41 | 58.45 | 73.6 | 70.86 | 40.98 | 45.23 | 55.45 | 30.16 | -3.43 | 18.0 | 0 | 0 | 0 | 69.32 | 113.49 | 42.49 | 108.26 | -2.01 | 13.43 | 26.26 | -0.08 | -0.11 | 1.79 | 0.0 | 411.43 | 6.64 | 0.0 | 477.39 | 37.61 | 123.74 | 197.08 | 46.04 | 82.41 | 224.91 | -12.6 | -0.4 | -6.24 | 25.01 | 487.09 | 3026.25 | 0.00 | 0 | 0 |
| 22Q2 (11) | 9.51 | -4.52 | -41.37 | 23.38 | -2.87 | 1013.33 | 17.88 | 123.22 | 202.03 | 0 | 0 | 0 | 29.1 | -7.94 | -15.99 | 3.28 | -26.46 | -7.61 | 33.67 | -5.07 | -14.52 | 28.22 | -0.67 | -8.27 | 31.23 | -1.23 | 14.77 | 0 | 0 | 0 | 32.47 | -27.97 | -46.81 | 110.48 | -1.07 | 17.51 | 26.28 | 0.0 | -0.04 | 1.79 | 411.43 | 411.43 | 6.64 | 477.39 | 477.39 | 16.81 | -15.78 | 83.12 | 25.24 | 17.56 | 136.11 | -12.55 | -5.55 | -18.73 | 4.26 | -47.21 | 406.47 | 0.00 | 0 | 0 |
| 22Q1 (10) | 9.96 | -37.94 | -49.36 | 24.07 | 75.05 | 487.07 | 8.01 | 0.75 | 58.93 | 0 | 0 | 0 | 31.61 | 12.77 | -4.9 | 4.46 | 76.98 | -0.67 | 35.47 | 11.4 | 10.57 | 28.41 | 12.86 | 7.06 | 31.62 | 2.9 | 44.52 | 0 | 0 | 0 | 45.08 | -3.41 | -29.11 | 111.68 | 18.19 | 16.78 | 26.28 | 0.0 | 7.09 | 0.35 | 0.0 | 0 | 1.15 | 0.0 | 0 | 19.96 | 28.77 | 148.57 | 21.47 | 26.22 | 167.37 | -11.89 | 4.19 | -24.89 | 8.07 | 161.17 | 641.61 | 0.00 | 0 | 0 |
| 21Q4 (9) | 16.05 | 2.16 | 7.79 | 13.75 | 28.99 | 235.37 | 7.95 | -0.13 | -41.5 | 0 | 0 | 0 | 28.03 | -8.34 | -10.48 | 2.52 | -27.59 | -20.75 | 31.84 | -6.93 | 21.25 | 25.17 | -4.51 | 2.84 | 30.73 | 20.23 | 39.18 | 0 | 0 | 0 | 46.67 | -4.07 | -5.68 | 94.49 | -1.0 | -2.86 | 26.28 | -0.04 | 7.09 | 0.35 | 0.0 | 0 | 1.15 | 0.0 | 0 | 15.5 | 22.43 | 337.85 | 17.01 | 20.04 | 380.51 | -12.41 | -4.64 | -44.13 | 3.09 | 286.25 | 160.95 | 0.00 | 0 | 0 |
| 21Q3 (8) | 15.71 | -3.14 | 65.54 | 10.66 | 407.62 | 160.0 | 7.96 | 34.46 | -32.6 | 0 | 0 | 0 | 30.58 | -11.72 | 5.96 | 3.48 | -1.97 | 24.73 | 34.21 | -13.15 | 22.97 | 26.36 | -14.3 | 1.64 | 25.56 | -6.06 | 50.0 | 0 | 0 | -100.0 | 48.65 | -20.3 | -2.54 | 95.44 | 1.51 | -0.22 | 26.29 | 0.0 | 7.17 | 0.35 | 0.0 | 0 | 1.15 | 0.0 | 0 | 12.66 | 37.91 | 126700.0 | 14.17 | 32.55 | 141800.0 | -11.86 | -12.2 | -19.8 | 0.8 | 157.55 | 108.07 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 16.22 | -17.54 | 48.26 | 2.1 | -48.78 | -48.78 | 5.92 | 17.46 | -40.32 | 0 | 0 | 0 | 34.64 | 4.21 | 26.01 | 3.55 | -20.94 | 18.73 | 39.39 | 22.79 | 50.8 | 30.76 | 15.93 | 0 | 27.21 | 24.36 | 84.47 | 0 | 0 | -100.0 | 61.04 | -4.01 | 18.89 | 94.02 | -1.68 | -0.5 | 26.29 | 7.13 | 7.17 | 0.35 | 0 | 0 | 1.15 | 0 | 0 | 9.18 | 14.32 | 427.86 | 10.69 | 33.13 | 481.79 | -10.57 | -11.03 | 1.4 | -1.39 | 6.71 | 89.72 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 19.67 | 32.1 | -6.73 | 4.1 | 0.0 | 0.0 | 5.04 | -62.91 | -62.44 | 0 | 0 | 0 | 33.24 | 6.16 | 69.33 | 4.49 | 41.19 | 240.15 | 32.08 | 22.16 | 48.04 | 26.53 | 8.41 | 0 | 21.88 | -0.91 | 67.92 | 0 | 0 | -100.0 | 63.59 | 28.52 | 84.53 | 95.63 | -1.69 | 7.78 | 24.54 | 0.0 | 0.95 | 0 | 0 | 0 | 0 | 0 | 0 | 8.03 | 126.84 | 253.83 | 8.03 | 126.84 | 253.83 | -9.52 | -10.57 | -6.25 | -1.49 | 70.61 | 89.49 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 14.89 | 56.9 | 32.36 | 4.1 | 0.0 | -10.87 | 13.59 | 15.07 | 134.72 | 0 | 0 | 0 | 31.31 | 8.49 | 0.1 | 3.18 | 13.98 | 128.78 | 26.26 | -5.61 | 19.31 | 24.48 | -5.63 | 0 | 22.08 | 29.58 | 66.77 | 0 | -100.0 | -100.0 | 49.48 | -0.88 | 32.87 | 97.27 | 1.69 | 10.45 | 24.54 | 0.04 | 0.95 | 0 | 0 | 0 | 0 | 0 | 0 | 3.54 | 35500.0 | 154.21 | 3.54 | 35500.0 | 154.21 | -8.61 | 13.03 | -37.98 | -5.07 | 48.84 | 60.3 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 9.49 | -13.25 | 0.0 | 4.1 | 0.0 | 0.0 | 11.81 | 19.05 | 0.0 | 0 | 0 | 0.0 | 28.86 | 4.98 | 0.0 | 2.79 | -6.69 | 0.0 | 27.82 | 6.51 | 0.0 | 25.94 | 0 | 0.0 | 17.04 | 15.53 | 0.0 | 0.14 | 7.69 | 0.0 | 49.92 | -2.77 | 0.0 | 95.65 | 1.23 | 0.0 | 24.53 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 99.64 | 0.0 | -0.01 | 99.64 | 0.0 | -9.9 | 7.65 | 0.0 | -9.91 | 26.7 | 0.0 | 0.00 | -4.37 | 0.0 |
