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 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 11.71 | 17.93 | 9.88 | -49.33 | 0 | 0 | 0 | 0 | 343.79 | -1.44 | 24.75 | 4.21 | 19.82 | 1.23 | 5.77 | 2.71 | 75.44 | -3.12 | 22.42 | 1.31 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 56.11 | 4.31 | 0.56 | -71.86 | 105.7 | 4.26 | 162.37 | 3.32 | -2.47 | 0 | 103.23 | 2.39 | 0.00 | 0 |
| 2023 (9) | 9.93 | -23.62 | 19.5 | 126.22 | 0 | 0 | 0 | 0 | 348.82 | -9.64 | 23.75 | -22.71 | 19.58 | -3.5 | 5.61 | 6.8 | 77.87 | 25.03 | 22.13 | -2.85 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 53.79 | 6.14 | 1.99 | 0 | 101.38 | -4.78 | 157.15 | 0.0 | -0.56 | 0 | 100.82 | -3.5 | 0.00 | 0 |
| 2022 (8) | 13.0 | 6.47 | 8.62 | -3.25 | 0 | 0 | 0 | 0 | 386.05 | 0.64 | 30.73 | -23.84 | 20.29 | 6.01 | 5.26 | 5.34 | 62.28 | -15.74 | 22.78 | -2.11 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 50.68 | 9.44 | 0 | 0 | 106.47 | -1.43 | 157.15 | 1.29 | -1.99 | 0 | 104.48 | -6.02 | 0.00 | 0 |
| 2021 (7) | 12.21 | -43.86 | 8.91 | 170.0 | 0 | 0 | 0 | 0 | 383.6 | 40.52 | 40.35 | 54.07 | 19.14 | 28.46 | 4.99 | -8.59 | 73.91 | 123.9 | 23.27 | 9.51 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 46.31 | 6.34 | 0.84 | -69.78 | 108.01 | 26.43 | 155.15 | 17.75 | 3.16 | 0 | 111.17 | 31.42 | 0.00 | 0 |
| 2020 (6) | 21.75 | 38.8 | 3.3 | -13.39 | 0 | 0 | 0 | 0 | 272.98 | -1.58 | 26.19 | 33.49 | 14.9 | -4.36 | 5.46 | -2.83 | 33.01 | -23.36 | 21.25 | 21.64 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 43.55 | 4.74 | 2.78 | -12.3 | 85.43 | 11.14 | 131.76 | 8.35 | -0.84 | 0 | 84.59 | 14.17 | 0.00 | 0 |
| 2019 (5) | 15.67 | 141.08 | 3.81 | -62.61 | 0 | 0 | 0 | 0 | 277.36 | -10.14 | 19.62 | -33.31 | 15.58 | 6.86 | 5.62 | 18.92 | 43.07 | -35.9 | 17.47 | -7.12 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 41.58 | 7.61 | 3.17 | 574.47 | 76.87 | -10.74 | 121.61 | -2.89 | -2.78 | 0 | 74.09 | -10.68 | 0.00 | 0 |
| 2018 (4) | 6.5 | -67.2 | 10.19 | 540.88 | 0 | 0 | 0 | 0 | 308.66 | 24.75 | 29.42 | 7.96 | 14.58 | -8.24 | 4.72 | -26.45 | 67.19 | 86.07 | 18.81 | 23.91 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 38.64 | 7.6 | 0.47 | -52.53 | 86.12 | 11.86 | 125.23 | 9.96 | -3.17 | 0 | 82.95 | 8.4 | 0.00 | 0 |
| 2017 (3) | 19.82 | -51.36 | 1.59 | -55.08 | 0 | 0 | 0 | 0 | 247.42 | 18.2 | 27.25 | 50.06 | 15.89 | 56.55 | 6.42 | 32.45 | 36.11 | 19.57 | 15.18 | 109.67 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 35.91 | 5.31 | 0.99 | 76.79 | 76.99 | 10.73 | 113.89 | 9.31 | -0.47 | 0 | 76.52 | 11.64 | 0.00 | 0 |
| 2016 (2) | 40.75 | 12.79 | 3.54 | 65.42 | 0 | 0 | 0 | 0 | 209.33 | -10.47 | 18.16 | -9.38 | 10.15 | -11.82 | 4.85 | -1.51 | 30.2 | 23.27 | 7.24 | 27.92 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 34.1 | 6.26 | 0.56 | 51.35 | 69.53 | 1.68 | 104.19 | 3.32 | -0.99 | 0 | 68.54 | 1.06 | 0.00 | 0 |
| 2015 (1) | 36.13 | 76.76 | 2.14 | -61.58 | 0 | 0 | 0 | 0 | 233.8 | -22.51 | 20.04 | 20.14 | 11.51 | -36.69 | 4.92 | -18.3 | 24.5 | -45.21 | 5.66 | -14.37 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 32.09 | 5.46 | 0.37 | 311.11 | 68.38 | 5.25 | 100.84 | 5.61 | -0.56 | 0 | 67.82 | 4.98 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 11.71 | 31.43 | 17.93 | 9.88 | -16.97 | -49.33 | 0 | 0 | 0 | 0 | 0 | 0 | 86.86 | 6.2 | -4.3 | 6.43 | 41.01 | 0.16 | 19.82 | 26.16 | 1.23 | 5.77 | 27.59 | 2.71 | 75.44 | -4.71 | -3.12 | 22.42 | 1.68 | 1.31 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 56.11 | 0.0 | 4.31 | 0.56 | 0.0 | -71.86 | 105.7 | 6.25 | 4.26 | 162.37 | 3.98 | 3.32 | -2.47 | -208.75 | -341.07 | 103.23 | 4.61 | 2.39 | 0.00 | 0 | 0 |
| 24Q3 (19) | 8.91 | -15.7 | 51.79 | 11.9 | -56.76 | -41.95 | 0 | 0 | 0 | 0 | 0 | 0 | 81.79 | -9.29 | 1.44 | 4.56 | -41.16 | -13.64 | 15.71 | -22.99 | -14.57 | 4.52 | -23.25 | -14.58 | 79.17 | -1.46 | 8.82 | 22.05 | 1.15 | 1.47 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 56.11 | 0.0 | 4.31 | 0.56 | 0.0 | -71.86 | 99.48 | 4.73 | 4.08 | 156.16 | 2.97 | 3.18 | -0.8 | 48.05 | 62.79 | 98.68 | 5.6 | 5.62 | 0.00 | 0 | 0 |
| 24Q2 (18) | 10.57 | 44.4 | 20.39 | 27.52 | 82.86 | 14.71 | 0 | 0 | 0 | 0 | 0 | 0 | 90.17 | 6.12 | 0.21 | 7.75 | 29.17 | 26.02 | 20.4 | -7.23 | 6.42 | 5.89 | -7.28 | 9.15 | 80.34 | -0.53 | 18.6 | 21.8 | 2.73 | 0.74 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 56.11 | 4.31 | 4.31 | 0.56 | -71.86 | -71.86 | 94.99 | 7.92 | 5.22 | 151.66 | 5.47 | 3.83 | -1.54 | 20.21 | -190.57 | 93.45 | 8.55 | 4.12 | 0.00 | 0 | 0 |
| 24Q1 (17) | 7.32 | -26.28 | -52.06 | 15.05 | -22.82 | 140.8 | 0 | 0 | 0 | 0 | 0 | 0 | 84.97 | -6.38 | -2.84 | 6.0 | -6.54 | 1.69 | 21.99 | 12.31 | 3.78 | 6.35 | 13.11 | 12.07 | 80.77 | 3.72 | 24.61 | 21.22 | -4.11 | -0.24 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 53.79 | 0.0 | 6.14 | 1.99 | 0.0 | 0 | 88.02 | -13.18 | -1.16 | 143.79 | -8.5 | 2.91 | -1.93 | -244.64 | -2044.44 | 86.09 | -14.61 | -3.23 | 0.00 | 0 | 0 |
| 23Q4 (16) | 9.93 | 69.17 | -23.62 | 19.5 | -4.88 | 126.22 | 0 | 0 | 0 | 0 | 0 | 0 | 90.76 | 12.56 | 1.29 | 6.42 | 21.59 | -9.07 | 19.58 | 6.47 | -3.5 | 5.61 | 6.12 | 6.8 | 77.87 | 7.04 | 25.03 | 22.13 | 1.84 | -2.85 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 53.79 | 0.0 | 6.14 | 1.99 | 0.0 | 0 | 101.38 | 6.07 | -4.78 | 157.15 | 3.83 | 0.0 | -0.56 | 73.95 | 71.86 | 100.82 | 7.91 | -3.5 | 0.00 | 0 | 0 |
| 23Q3 (15) | 5.87 | -33.14 | -43.99 | 20.5 | -14.55 | 14.85 | 0 | 0 | 0 | 0 | 0 | 0 | 80.63 | -10.39 | -8.78 | 5.28 | -14.15 | -9.9 | 18.39 | -4.07 | 22.03 | 5.29 | -1.93 | 42.43 | 72.75 | 7.4 | 2.7 | 21.73 | 0.42 | -1.9 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 53.79 | 0.0 | 6.14 | 1.99 | 0.0 | 0 | 95.58 | 5.87 | -3.37 | 151.35 | 3.62 | 1.18 | -2.15 | -305.66 | 44.01 | 93.43 | 4.1 | -1.73 | 0.00 | 0 | 0 |
| 23Q2 (14) | 8.78 | -42.5 | 132.28 | 23.99 | 283.84 | -3.03 | 0 | 0 | 0 | 0 | 0 | 0 | 89.98 | 2.89 | -17.13 | 6.15 | 4.24 | -32.04 | 19.17 | -9.53 | -1.89 | 5.39 | -4.8 | 14.43 | 67.74 | 4.5 | -17.01 | 21.64 | 1.74 | -7.36 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 53.79 | 6.14 | 6.14 | 1.99 | 0 | 0 | 90.28 | 1.38 | -3.2 | 146.06 | 4.53 | 1.47 | -0.53 | -488.89 | 74.64 | 89.75 | 0.89 | -1.56 | 0.00 | 0 | 0 |
| 23Q1 (13) | 15.27 | 17.46 | -8.94 | 6.25 | -27.49 | 20.66 | 0 | 0 | 0 | 0 | 0 | 0 | 87.45 | -2.4 | -12.09 | 5.9 | -16.43 | -32.73 | 21.19 | 4.44 | 5.21 | 5.67 | 7.79 | 13.69 | 64.82 | 4.08 | -11.74 | 21.27 | -6.63 | -6.09 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 50.68 | 0.0 | 9.44 | 0 | 0 | -100.0 | 89.05 | -16.36 | 1.59 | 139.73 | -11.08 | 3.65 | -0.09 | 95.48 | -102.04 | 88.96 | -14.85 | -3.38 | 0.00 | 0 | 0 |
| 22Q4 (12) | 13.0 | 24.05 | 6.47 | 8.62 | -51.71 | -3.25 | 0 | 0 | 0 | 0 | 0 | 0 | 89.6 | 1.37 | -18.05 | 7.06 | 20.48 | -41.89 | 20.29 | 34.64 | 6.01 | 5.26 | 41.52 | 5.34 | 62.28 | -12.08 | -15.74 | 22.78 | 2.84 | -2.11 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 50.68 | 0.0 | 9.44 | 0 | 0 | -100.0 | 106.47 | 7.64 | -1.43 | 157.15 | 5.05 | 1.29 | -1.99 | 48.18 | -162.97 | 104.48 | 9.9 | -6.02 | 0.00 | 0 | 0 |
| 22Q3 (11) | 10.48 | 177.25 | -29.28 | 17.85 | -27.85 | -18.08 | 0 | 0 | 0 | 0 | 0 | 0 | 88.39 | -18.59 | -9.04 | 5.86 | -35.25 | -47.82 | 15.07 | -22.88 | -0.2 | 3.71 | -21.21 | -13.83 | 70.84 | -13.21 | 12.52 | 22.15 | -5.18 | -1.2 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 50.68 | 0.0 | 9.44 | 0 | 0 | -100.0 | 98.91 | 6.06 | 3.54 | 149.59 | 3.93 | 4.84 | -3.84 | -83.73 | -200.52 | 95.07 | 4.28 | -4.31 | 0.00 | 0 | 0 |
| 22Q2 (10) | 3.78 | -77.46 | -29.87 | 24.74 | 377.61 | 17.31 | 0 | 0 | 0 | 0 | 0 | 0 | 108.58 | 9.15 | 10.63 | 9.05 | 3.19 | -11.45 | 19.54 | -2.98 | 35.13 | 4.71 | -5.42 | 3.89 | 81.62 | 11.14 | 23.09 | 23.36 | 3.13 | 9.93 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 50.68 | 9.44 | 16.37 | 0 | -100.0 | -100.0 | 93.26 | 6.39 | -9.09 | 143.94 | 6.77 | -3.34 | -2.09 | -147.39 | -128.24 | 91.17 | -0.98 | -17.1 | 0.00 | 0 | 0 |
| 22Q1 (9) | 16.77 | 37.35 | 29.2 | 5.18 | -41.86 | -37.36 | 0 | 0 | 0 | 0 | 0 | 0 | 99.48 | -9.02 | 25.99 | 8.77 | -27.82 | 29.93 | 20.14 | 5.22 | 29.27 | 4.98 | -0.12 | -8.27 | 73.44 | -0.64 | 42.69 | 22.65 | -2.66 | 8.27 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 46.31 | 0.0 | 6.34 | 0.84 | 0.0 | -69.78 | 87.66 | -18.84 | -4.9 | 134.81 | -13.11 | -2.67 | 4.41 | 39.56 | 168.9 | 92.07 | -17.18 | -1.87 | 0.00 | 0 | 0 |
| 21Q4 (8) | 12.21 | -17.61 | -43.86 | 8.91 | -59.11 | 170.0 | 0 | 0 | 0 | 0 | 0 | 0 | 109.34 | 12.52 | 43.72 | 12.15 | 8.19 | 72.59 | 19.14 | 26.75 | 28.46 | 4.99 | 15.77 | -8.59 | 73.91 | 17.39 | 123.9 | 23.27 | 3.79 | 9.51 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 46.31 | 0.0 | 6.34 | 0.84 | 0.0 | -69.78 | 108.01 | 13.06 | 26.43 | 155.15 | 8.74 | 17.75 | 3.16 | -17.28 | 476.19 | 111.17 | 11.9 | 31.42 | 0.00 | 0 | 0 |
| 21Q3 (7) | 14.82 | 174.95 | -24.31 | 21.79 | 3.32 | 789.39 | 0 | 0 | 0 | 0 | 0 | 0 | 97.17 | -1.0 | 48.31 | 11.23 | 9.88 | 46.99 | 15.1 | 4.43 | 20.9 | 4.31 | -5.01 | 0 | 62.96 | -5.05 | 52.48 | 22.42 | 5.51 | 29.0 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 46.31 | 6.34 | 6.34 | 0.84 | -69.78 | -69.78 | 95.53 | -6.87 | 21.77 | 142.68 | -4.18 | 14.35 | 3.82 | -48.38 | 246.36 | 99.35 | -9.67 | 31.0 | 0.00 | 0 | 0 |
| 21Q2 (6) | 5.39 | -58.47 | -71.45 | 21.09 | 155.02 | 720.62 | 0 | 0 | 0 | 0 | 0 | 0 | 98.15 | 24.3 | 48.2 | 10.22 | 51.41 | 59.94 | 14.46 | -7.19 | 6.64 | 4.54 | -16.48 | 0 | 66.31 | 28.83 | 55.51 | 21.25 | 1.58 | 24.56 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 43.55 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 102.58 | 11.28 | 47.9 | 148.91 | 7.51 | 28.71 | 7.4 | 351.22 | 565.41 | 109.98 | 17.22 | 62.28 | 0.00 | 0 | 0 |
| 21Q1 (5) | 12.98 | -40.32 | -21.57 | 8.27 | 150.61 | 94.13 | 0 | 0 | 0 | 0 | 0 | 0 | 78.96 | 3.79 | 21.2 | 6.75 | -4.12 | 32.09 | 15.58 | 4.56 | 17.41 | 5.43 | -0.47 | 0 | 51.47 | 55.92 | 11.43 | 20.92 | -1.55 | 19.61 | 0 | 0 | 0 | 0 | 0 | 0 | 58.16 | 0.0 | 0.0 | 43.55 | 0.0 | 4.74 | 2.78 | 0.0 | -12.3 | 92.18 | 7.9 | 12.44 | 138.51 | 5.12 | 9.3 | 1.64 | 295.24 | 146.46 | 93.82 | 10.91 | 19.59 | 0.00 | 0 | 0 |
| 20Q4 (4) | 21.75 | 11.08 | 0.0 | 3.3 | 34.69 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 76.08 | 16.12 | 0.0 | 7.04 | -7.85 | 0.0 | 14.9 | 19.3 | 0.0 | 5.46 | 0 | 0.0 | 33.01 | -20.05 | 0.0 | 21.25 | 22.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 58.16 | 0.0 | 0.0 | 43.55 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 85.43 | 8.9 | 0.0 | 131.76 | 5.59 | 0.0 | -0.84 | 67.82 | 0.0 | 84.59 | 11.54 | 0.0 | 0.00 | 0 | 0.0 |
