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) | 18.67 | -42.87 | 47.85 | -36.72 | 0 | 0 | 0 | 0 | 377.64 | -15.14 | 1.59 | 0 | 7.45 | 157.79 | 1.97 | 203.79 | 85.72 | -12.19 | 94.56 | -2.34 | 74.97 | -3.33 | 0 | 0 | 143.55 | 0.0 | 7.65 | 0.0 | 0 | 0 | 12.11 | -26.65 | 19.76 | -18.21 | -0.73 | 0 | 11.38 | -41.37 | 0.00 | 0 |
| 2022 (9) | 32.68 | 543.31 | 75.62 | 65.76 | 23.4 | 0 | 3.0 | 0 | 445.03 | -17.19 | -9.9 | 0 | 2.89 | -70.45 | 0.65 | -64.31 | 97.62 | -23.24 | 96.83 | -3.41 | 77.55 | 74.82 | 0 | 0 | 143.55 | 0.0 | 7.65 | 427.59 | 0 | 0 | 16.51 | -74.61 | 24.16 | -65.85 | 2.9 | -74.36 | 19.41 | -74.57 | 0.00 | 0 |
| 2021 (8) | 5.08 | 77.0 | 45.62 | 1026.42 | 0 | 0 | 0 | 0 | 537.44 | 46.08 | 63.5 | 1102.65 | 9.78 | 3.27 | 1.82 | -29.31 | 127.17 | 200.21 | 100.25 | 15.86 | 44.36 | -27.34 | 0 | 0 | 143.55 | 0.0 | 1.45 | 59.34 | 4.26 | -22.55 | 65.03 | 880.84 | 70.74 | 442.9 | 11.31 | 0 | 76.34 | 3121.1 | 0.00 | 0 |
| 2020 (7) | 2.87 | 328.36 | 4.05 | -92.14 | 0 | 0 | 0 | 0 | 367.9 | -9.09 | 5.28 | 4700.0 | 9.47 | 84.96 | 2.57 | 103.46 | 42.36 | -35.6 | 86.53 | 1.68 | 61.05 | -9.41 | 0 | 0 | 143.55 | 0.0 | 0.91 | 1.11 | 5.5 | 10.44 | 6.63 | 281.03 | 13.03 | 71.0 | -4.26 | 0 | 2.37 | 0 | 0.00 | 0 |
| 2019 (6) | 0.67 | -66.5 | 51.55 | -19.23 | 4.8 | -49.47 | 0 | 0 | 404.7 | -16.11 | 0.11 | -99.64 | 5.12 | -54.77 | 1.27 | -46.09 | 65.78 | -20.17 | 85.1 | 1.68 | 67.39 | 20.77 | 0 | 0 | 143.55 | 0.0 | 0.9 | 0 | 4.98 | 0 | 1.74 | -80.77 | 7.62 | -15.8 | -5.5 | 0 | -3.76 | 0 | 0.00 | 0 |
| 2018 (5) | 2.0 | -8.26 | 63.82 | -14.51 | 9.5 | 533.33 | 0 | 0 | 482.39 | 18.26 | 30.33 | 16.39 | 11.32 | -22.47 | 2.35 | -34.44 | 82.4 | 64.14 | 83.69 | 0.02 | 55.8 | -32.34 | 0 | 0 | 143.55 | 0.0 | 0 | 0 | 0 | 0 | 9.05 | 0 | 9.05 | 0 | -4.98 | 0 | 4.07 | 0 | 0.00 | 0 |
| 2017 (4) | 2.18 | 1353.33 | 74.65 | -11.31 | 1.5 | -86.07 | 0 | 0 | 407.92 | 21.99 | 26.06 | 36.23 | 14.6 | 51.77 | 3.58 | 24.41 | 50.2 | 9.37 | 83.67 | 1.2 | 82.47 | 14.76 | 0 | 0 | 143.55 | 0.0 | 0 | 0 | 0 | 0 | -20.84 | 0 | -20.84 | 0 | -3.47 | 0 | -24.31 | 0 | 0.00 | 0 |
| 2016 (3) | 0.15 | -59.46 | 84.17 | 23.33 | 10.77 | 0.0 | 0 | 0 | 334.4 | 11.5 | 19.13 | 0 | 9.62 | 16.75 | 2.88 | 4.71 | 45.9 | 40.28 | 82.68 | 10.15 | 71.86 | -42.09 | 0 | 0 | 143.55 | 0.0 | 0 | 0 | 0 | 0 | -45.81 | 0 | -45.81 | 0 | -3.66 | 0 | -49.47 | 0 | 0.00 | 0 |
| 2015 (2) | 0.37 | 85.0 | 68.25 | -12.92 | 10.77 | 0.0 | 0 | 0 | 299.92 | -19.23 | -11.62 | 0 | 8.24 | 0.49 | 2.75 | 24.41 | 32.72 | -53.89 | 75.06 | 12.4 | 124.09 | -2.15 | 0 | 0 | 143.55 | 0.0 | 0 | 0 | 0 | 0 | -64.01 | 0 | -64.01 | 0 | -13.17 | 0 | -77.18 | 0 | 0.00 | 0 |
| 2014 (1) | 0.2 | -80.58 | 78.38 | -8.98 | 10.77 | 0.0 | 0 | 0 | 371.33 | -4.43 | 2.15 | 54.68 | 8.2 | 49.64 | 2.21 | 56.57 | 70.96 | -0.42 | 66.78 | 0.65 | 126.82 | 8.83 | 0 | 0 | 143.55 | 0.0 | 0 | 0 | 0 | 0 | -51.79 | 0 | -51.79 | 0 | -1.32 | 0 | -53.11 | 0 | 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) | 14.7 | -4.73 | -10.69 | 35.38 | -25.83 | -22.82 | 29.99 | 49.95 | 399.83 | 0 | 0 | 0 | 67.05 | -17.83 | -28.67 | -6.09 | -128.09 | -453.64 | 4.9 | -18.6 | -5.77 | 1.48 | -11.98 | 4.83 | 80.74 | -5.78 | -18.8 | 90.6 | 0.53 | -2.05 | 77.91 | 0.01 | 11.67 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 7.71 | 0.0 | 0.78 | 0.73 | 0.0 | 0 | 1.79 | -77.23 | -85.1 | 10.23 | -37.24 | -47.97 | -6.45 | -0.31 | -93.11 | -4.66 | -425.87 | -153.75 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.43 | -7.27 | 68.45 | 47.7 | -1.87 | 68.73 | 20.0 | 0.0 | 233.33 | 0 | 0 | 0 | 81.6 | -10.8 | -16.18 | -2.67 | -545.0 | -24.77 | 6.02 | 8.08 | 252.05 | 1.68 | 12.83 | 247.21 | 85.69 | -9.98 | -15.89 | 90.12 | -1.18 | -6.18 | 77.9 | 0.01 | 26.13 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 7.71 | 0.78 | 0.78 | 0.73 | 0 | 0 | 7.86 | -38.69 | -40.05 | 16.3 | -20.37 | -21.48 | -6.43 | -22.94 | -331.29 | 1.43 | -81.16 | -91.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 16.64 | -10.87 | 28.49 | 48.61 | 1.59 | 10.7 | 20.0 | 0 | 112.77 | 0 | 0 | -100.0 | 91.48 | 0.47 | -3.95 | 0.6 | -31.82 | -84.81 | 5.57 | -25.23 | 32.3 | 1.49 | -24.48 | 47.27 | 95.19 | 11.05 | -0.65 | 91.2 | -3.55 | -7.27 | 77.89 | 3.89 | 20.65 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 12.82 | 5.86 | -37.49 | 20.47 | 3.59 | -27.31 | -5.23 | -616.44 | -209.41 | 7.59 | -33.3 | -69.99 | 0.00 | 0 | 0 |
| 23Q4 (17) | 18.67 | 13.43 | -42.87 | 47.85 | 4.38 | -36.72 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 91.05 | -3.14 | 11.27 | 0.88 | 180.0 | 108.41 | 7.45 | 43.27 | 157.79 | 1.97 | 39.77 | 203.79 | 85.72 | -13.79 | -12.19 | 94.56 | 2.23 | -2.34 | 74.97 | 7.45 | -3.33 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 12.11 | 0.83 | -26.65 | 19.76 | 0.51 | -18.21 | -0.73 | 78.14 | -125.17 | 11.38 | 31.26 | -41.37 | 0.00 | 0 | 0 |
| 23Q3 (16) | 16.46 | 79.69 | -53.49 | 45.84 | 62.15 | -51.53 | 6.0 | 0.0 | -77.94 | 0 | 0 | -100.0 | 94.0 | -3.44 | 19.3 | -1.1 | 48.6 | 90.23 | 5.2 | 204.09 | -53.49 | 1.41 | 191.54 | -36.62 | 99.43 | -2.4 | -2.63 | 92.5 | -3.71 | -1.14 | 69.77 | 12.97 | 1.47 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 12.01 | -8.39 | -51.65 | 19.66 | -5.3 | -39.49 | -3.34 | -220.14 | -160.94 | 8.67 | -45.44 | -63.2 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.16 | -29.27 | -34.62 | 28.27 | -35.62 | -39.53 | 6.0 | -36.17 | 400.0 | 0 | -100.0 | 0 | 97.35 | 2.22 | -39.27 | -2.14 | -154.18 | -131.47 | 1.71 | -59.38 | -89.59 | 0.48 | -52.14 | -82.92 | 101.88 | 6.34 | -17.75 | 96.06 | -2.33 | 4.36 | 61.76 | -4.34 | 10.74 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 13.11 | -36.08 | -63.69 | 20.76 | -26.28 | -52.56 | 2.78 | -41.84 | 146.02 | 15.89 | -37.17 | -57.33 | 0.00 | 0 | 0 |
| 23Q1 (14) | 12.95 | -60.37 | 108.2 | 43.91 | -41.93 | 14.41 | 9.4 | -59.83 | 0 | 3.0 | 0.0 | 0 | 95.24 | 16.39 | -23.26 | 3.95 | 137.76 | -21.31 | 4.21 | 45.67 | -61.55 | 1.01 | 55.78 | -48.89 | 95.81 | -1.85 | -23.2 | 98.35 | 1.57 | -5.65 | 64.56 | -16.75 | 13.34 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 7.65 | 0.0 | 427.59 | 0 | 0 | -100.0 | 20.51 | 24.23 | -70.73 | 28.16 | 16.56 | -62.84 | 4.78 | 64.83 | -71.15 | 25.29 | 30.29 | -70.81 | 0.00 | 0 | 0 |
| 22Q4 (13) | 32.68 | -7.66 | 543.31 | 75.62 | -20.04 | 65.76 | 23.4 | -13.97 | 0 | 3.0 | 0.0 | 0 | 81.83 | 3.86 | -41.05 | -10.46 | 7.1 | -215.45 | 2.89 | -74.15 | -70.45 | 0.65 | -70.84 | -64.31 | 97.62 | -4.41 | -23.24 | 96.83 | 3.48 | -3.41 | 77.55 | 12.78 | 74.82 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 7.65 | 0.0 | 427.59 | 0 | 0 | -100.0 | 16.51 | -33.53 | -74.61 | 24.16 | -25.64 | -65.85 | 2.9 | 326.56 | -74.36 | 19.41 | -17.61 | -74.57 | 0.00 | 0 | 0 |
| 22Q3 (12) | 35.39 | 152.61 | 937.83 | 94.57 | 102.29 | 216.08 | 27.2 | 2166.67 | 0 | 3.0 | 0 | 0 | 78.79 | -50.85 | -49.61 | -11.26 | -265.59 | -176.91 | 11.18 | -31.95 | -47.78 | 2.23 | -21.44 | -48.55 | 102.12 | -17.56 | 7.86 | 93.57 | 1.65 | -7.55 | 68.76 | 23.29 | 55.0 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 7.65 | 0.0 | 427.59 | 0 | 0 | -100.0 | 24.84 | -31.21 | -56.84 | 32.49 | -25.75 | -48.64 | -1.28 | -213.27 | -110.18 | 23.56 | -36.73 | -66.4 | 0.00 | 0 | 0 |
| 22Q2 (11) | 14.01 | 125.24 | 235.97 | 46.75 | 21.81 | 236.57 | 1.2 | 0 | 0 | 0 | 0 | 0 | 160.31 | 29.18 | 19.66 | 6.8 | 35.46 | -70.19 | 16.43 | 50.05 | 59.82 | 2.83 | 43.23 | 18.77 | 123.87 | -0.71 | 103.77 | 92.05 | -11.69 | -11.97 | 55.77 | -2.09 | 0.74 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 7.65 | 427.59 | 427.59 | 0 | -100.0 | -100.0 | 36.11 | -48.47 | -15.77 | 43.76 | -42.26 | -9.92 | 1.13 | -93.18 | -93.48 | 37.24 | -57.02 | -38.13 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.22 | 22.44 | 29.05 | 38.38 | -15.87 | 465.24 | 0 | 0 | 0 | 0 | 0 | 0 | 124.1 | -10.6 | 14.58 | 5.02 | -44.59 | -70.47 | 10.95 | 11.96 | -1.97 | 1.98 | 8.77 | -33.51 | 124.76 | -1.9 | 150.72 | 104.24 | 3.98 | 16.05 | 56.96 | 28.4 | -2.37 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 1.45 | 0.0 | 59.34 | 4.26 | 0.0 | -22.55 | 70.08 | 7.77 | 196.45 | 75.79 | 7.14 | 152.3 | 16.57 | 46.51 | 760.16 | 86.65 | 13.51 | 310.08 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.08 | 48.97 | 77.0 | 45.62 | 52.47 | 1026.42 | 0 | 0 | 0 | 0 | 0 | 0 | 138.81 | -11.22 | 44.64 | 9.06 | -38.11 | 18.12 | 9.78 | -54.32 | 3.27 | 1.82 | -57.96 | -29.31 | 127.17 | 34.32 | 200.21 | 100.25 | -0.95 | 15.86 | 44.36 | 0.0 | -27.34 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 1.45 | 0.0 | 59.34 | 4.26 | 0.0 | -22.55 | 65.03 | 13.0 | 880.84 | 70.74 | 11.82 | 442.9 | 11.31 | -10.02 | 365.49 | 76.34 | 8.87 | 3121.1 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.41 | -18.23 | -47.13 | 29.92 | 115.41 | -8.84 | 0 | 0 | 0 | 0 | 0 | 0 | 156.35 | 16.71 | 69.14 | 14.64 | -35.82 | 485.6 | 21.41 | 108.27 | 113.03 | 4.33 | 81.36 | 48.51 | 94.68 | 55.75 | 107.91 | 101.21 | -3.21 | 23.77 | 44.36 | -19.87 | -30.73 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 1.45 | 0.0 | 59.34 | 4.26 | 0.0 | -22.55 | 57.55 | 34.24 | 5018.8 | 63.26 | 30.22 | 1109.56 | 12.57 | -27.42 | 219.37 | 70.12 | 16.5 | 699.32 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.17 | -13.49 | -42.88 | 13.89 | 104.57 | -74.31 | 0 | 0 | 0 | 0 | 0 | 0 | 133.97 | 23.69 | 70.66 | 22.81 | 34.18 | 726.65 | 10.28 | -7.97 | -15.32 | 2.39 | -19.82 | 0 | 60.79 | 22.17 | 15.53 | 104.57 | 16.42 | 28.28 | 55.36 | -5.11 | -16.21 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 1.45 | 59.34 | 59.34 | 4.26 | -22.55 | -22.55 | 42.87 | 81.35 | 1268.12 | 48.58 | 61.72 | 1679.49 | 17.32 | 790.04 | 270.64 | 60.19 | 184.86 | 535.53 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.82 | 67.94 | 288.71 | 6.79 | 67.65 | -87.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | 108.31 | 12.86 | 7.25 | 17.0 | 121.64 | 1460.0 | 11.17 | 17.95 | 76.46 | 2.98 | 15.65 | 0 | 49.76 | 17.47 | -26.64 | 89.82 | 3.8 | 12.85 | 58.34 | -4.44 | -11.82 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 0.91 | 0.0 | 1.11 | 5.5 | 0.0 | 10.44 | 23.64 | 256.56 | 4724.49 | 30.04 | 130.54 | 371.59 | -2.51 | 41.08 | 80.08 | 21.13 | 791.56 | 274.48 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.87 | -55.5 | 328.36 | 4.05 | -87.66 | -92.14 | 0 | 0 | -100.0 | 0 | 0 | 0 | 95.97 | 3.82 | 31.7 | 7.67 | 206.8 | 287.07 | 9.47 | -5.77 | 84.96 | 2.57 | -11.69 | 0 | 42.36 | -6.98 | -35.6 | 86.53 | 5.82 | 1.68 | 61.05 | -4.67 | -9.41 | 0 | 0 | 0 | 143.55 | 0.0 | 0.0 | 0.91 | 0.0 | 1.11 | 5.5 | 0.0 | 10.44 | 6.63 | 666.67 | 281.03 | 13.03 | 149.14 | 71.0 | -4.26 | 59.54 | 22.55 | 2.37 | 120.26 | 163.03 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.45 | -11.64 | 0.0 | 32.82 | -39.29 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 92.44 | 17.76 | 0.0 | 2.5 | 168.68 | 0.0 | 10.05 | -17.22 | 0.0 | 2.91 | 0 | 0.0 | 45.54 | -13.45 | 0.0 | 81.77 | 0.31 | 0.0 | 64.04 | -3.07 | 0.0 | 0 | 0 | 0.0 | 143.55 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 5.5 | 0.0 | 0.0 | -1.17 | 68.12 | 0.0 | 5.23 | 91.58 | 0.0 | -10.53 | -3.74 | 0.0 | -11.7 | 15.34 | 0.0 | 0.00 | 0 | 0.0 |
