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) | 6.89 | -27.55 | 57.51 | 19.22 | 4.71 | 192.55 | 0 | 0 | 152.32 | -9.55 | -1.7 | 0 | 9.77 | 5.05 | 6.41 | 16.14 | 40.75 | -21.21 | 0 | 0 | 20.72 | -21.72 | 0.08 | -11.11 | 47.0 | 5.52 | 13.47 | 4.18 | 0 | 0 | 1.34 | -86.89 | 14.81 | -36.03 | 4.67 | -71.56 | 6.01 | -77.44 | 0.00 | 0 |
| 2022 (9) | 9.51 | -31.88 | 48.24 | -13.22 | 1.61 | 34.17 | 0 | 0 | 168.4 | -5.28 | 5.18 | -58.89 | 9.3 | -33.95 | 5.52 | -30.27 | 51.72 | -20.61 | 0 | 0 | 26.47 | 70.12 | 0.09 | 50.0 | 44.54 | 0.18 | 12.93 | 10.89 | 0 | 0 | 10.22 | -19.91 | 23.15 | -5.2 | 16.42 | 216.99 | 26.64 | 48.49 | 0.00 | 0 |
| 2021 (8) | 13.96 | 3.1 | 55.59 | 266.45 | 1.2 | 36.36 | 0 | 0 | 177.78 | 39.8 | 12.6 | 197.17 | 14.08 | 37.63 | 7.92 | -1.55 | 65.15 | 116.3 | 0 | 0 | 15.56 | 0.84 | 0.06 | 0 | 44.46 | 1.72 | 11.66 | 3.74 | 0 | 0 | 12.76 | 143.98 | 24.42 | 33.3 | 5.18 | -48.35 | 17.94 | 17.56 | 0.00 | 0 |
| 2020 (7) | 13.54 | 70.96 | 15.17 | -48.73 | 0.88 | 131.58 | 0 | 0 | 127.17 | -22.02 | 4.24 | -32.05 | 10.23 | -19.39 | 8.04 | 3.38 | 30.12 | -6.66 | 0 | 0 | 15.43 | 102.23 | 0 | 0 | 43.71 | 7.37 | 11.24 | 5.84 | 1.86 | 0 | 5.23 | -37.51 | 18.32 | -3.53 | 10.03 | 0 | 15.26 | 134.41 | 0.00 | 0 |
| 2019 (6) | 7.92 | 89.02 | 29.59 | 56.48 | 0.38 | -90.5 | 0 | 0 | 163.09 | -14.75 | 6.24 | -31.43 | 12.69 | -24.87 | 7.78 | -11.87 | 32.27 | -12.71 | 0 | 0 | 7.63 | 281.5 | 0 | 0 | 40.71 | 0.0 | 10.62 | 9.37 | 0 | 0 | 8.37 | -18.18 | 18.99 | -4.76 | -1.86 | 0 | 6.51 | -44.5 | 0.00 | 0 |
| 2018 (5) | 4.19 | -37.74 | 18.91 | -31.86 | 4.0 | 0 | 0 | 0 | 191.3 | -0.71 | 9.1 | 11.52 | 16.89 | -16.34 | 8.83 | -15.75 | 36.97 | -7.16 | 0 | 0 | 2.0 | -50.0 | 0 | 0 | 40.71 | 0.0 | 9.71 | 9.22 | 0 | 0 | 10.23 | 9.41 | 19.94 | 9.32 | 1.5 | 0 | 11.73 | 25.45 | 0.00 | 0 |
| 2017 (4) | 6.73 | 42.28 | 27.75 | 2.93 | 0 | 0 | 0 | 0 | 192.66 | 9.31 | 8.16 | 2.77 | 20.19 | 3.75 | 10.48 | -5.09 | 39.82 | -1.17 | 0 | 0 | 4.0 | 0 | 0 | 0 | 40.71 | 0.0 | 8.89 | 9.75 | 0 | 0 | 9.35 | 1.19 | 18.24 | 4.59 | 0 | 0 | 9.35 | 1.19 | 0.00 | 0 |
| 2016 (3) | 4.73 | -30.75 | 26.96 | 65.4 | 0 | 0 | 0 | 0 | 176.25 | -4.08 | 7.94 | 49.53 | 19.46 | 25.23 | 11.04 | 30.55 | 40.29 | 6.22 | 0 | 0 | 0 | 0 | 0 | 0 | 40.71 | 10.0 | 8.1 | 7.0 | 0.1 | 0 | 9.24 | 22.55 | 17.44 | 15.5 | 0 | 0 | 9.24 | 24.19 | 0.00 | 0 |
| 2015 (2) | 6.83 | -16.71 | 16.3 | -4.34 | 1.23 | -27.22 | 0 | 0 | 183.75 | -27.73 | 5.31 | -45.98 | 15.54 | -38.84 | 8.46 | -15.38 | 37.93 | -17.38 | 0 | 0 | 3.13 | -68.26 | 0 | 0 | 37.01 | 0.0 | 7.57 | 15.05 | 0 | 0 | 7.54 | -29.2 | 15.1 | -12.36 | -0.1 | 0 | 7.44 | -30.53 | 0.00 | 0 |
| 2014 (1) | 8.2 | 25.38 | 17.04 | -22.3 | 1.69 | 369.44 | 0 | 0 | 254.24 | 6.61 | 9.83 | 50.54 | 25.41 | 0.4 | 9.99 | -5.83 | 45.91 | -6.25 | 0 | 0 | 9.86 | -14.63 | 0 | 0 | 37.01 | 0.0 | 6.58 | 10.96 | 0 | 0 | 10.65 | 64.86 | 17.23 | 35.78 | 0.06 | -25.0 | 10.71 | 63.76 | 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) | 29.73 | 132.63 | 345.73 | 78.24 | 7.46 | 35.36 | 5.71 | -2.56 | 59.94 | 0 | 0 | 0 | 37.97 | 7.29 | -6.64 | 0.03 | -90.0 | 101.6 | 9.35 | -16.37 | -10.18 | 6.73 | -14.74 | -1.66 | 51.04 | 0.77 | 1.69 | 0 | 0 | 0 | 23.8 | 4.62 | -13.33 | 0.06 | -14.29 | -33.33 | 47.02 | 0.0 | 5.05 | 13.47 | 0.0 | 0.0 | 0 | 0 | 0 | 2.15 | 1.42 | -47.56 | 15.62 | 0.19 | -11.1 | 8.4 | -25.6 | 40.0 | 10.55 | -21.33 | 4.46 | 0.00 | 0 | 0 |
| 24Q2 (19) | 12.78 | 107.47 | 145.77 | 72.81 | 20.31 | 24.63 | 5.86 | -2.33 | 132.54 | 0 | 0 | 0 | 35.39 | 14.2 | -7.23 | 0.3 | -37.5 | -85.37 | 11.18 | 16.7 | 21.26 | 7.89 | 18.98 | 32.7 | 50.65 | 17.08 | -5.8 | 0 | 0 | 0 | 22.75 | 10.6 | -8.41 | 0.07 | 0.0 | -36.36 | 47.02 | 0.0 | 5.1 | 13.47 | 0.0 | 0.0 | 0 | 0 | 0 | 2.12 | 16.48 | -64.55 | 15.59 | 1.96 | -19.85 | 11.29 | 12.9 | 235.01 | 13.41 | 13.45 | 43.42 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.16 | -10.6 | -29.2 | 60.52 | 5.23 | 1.83 | 6.0 | 27.39 | 146.91 | 0 | 0 | 0 | 30.99 | -10.38 | -20.4 | 0.48 | 117.08 | -48.94 | 9.58 | -1.94 | -12.27 | 6.63 | 3.45 | 1.17 | 43.26 | 6.16 | -21.09 | 0 | 0 | 0 | 20.57 | -0.72 | -17.42 | 0.07 | -12.5 | -36.36 | 47.02 | 0.04 | 5.1 | 13.47 | 0.0 | 4.18 | 0 | 0 | 0 | 1.82 | 35.82 | -83.69 | 15.29 | 3.24 | -36.53 | 10.0 | 114.13 | -48.88 | 11.82 | 96.67 | -61.52 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.89 | 3.3 | -27.55 | 57.51 | -0.5 | 19.22 | 4.71 | 31.93 | 192.55 | 0 | 0 | 0 | 34.58 | -14.97 | 0.61 | -2.81 | -49.47 | 48.06 | 9.77 | -6.15 | 5.05 | 6.41 | -6.28 | 16.14 | 40.75 | -18.81 | -21.21 | 0 | 0 | 0 | 20.72 | -24.54 | -21.72 | 0.08 | -11.11 | -11.11 | 47.0 | 5.0 | 5.52 | 13.47 | 0.0 | 4.18 | 0 | 0 | 0 | 1.34 | -67.32 | -86.89 | 14.81 | -15.71 | -36.03 | 4.67 | -22.17 | -71.56 | 6.01 | -40.5 | -77.44 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.67 | 28.27 | -25.14 | 57.8 | -1.06 | 5.01 | 3.57 | 41.67 | 195.04 | 0 | 0 | 0 | 40.67 | 6.61 | -6.59 | -1.88 | -191.71 | -170.68 | 10.41 | 12.91 | -0.38 | 6.84 | 15.04 | 18.22 | 50.19 | -6.66 | -14.28 | 0 | 0 | 0 | 27.46 | 10.55 | 20.23 | 0.09 | -18.18 | 0.0 | 44.76 | 0.04 | 0.49 | 13.47 | 0.0 | 4.18 | 0 | 0 | 0 | 4.1 | -31.44 | -73.57 | 17.57 | -9.67 | -38.2 | 6.0 | 78.04 | -51.14 | 10.1 | 8.02 | -63.66 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.2 | -40.23 | -66.45 | 58.42 | -1.7 | -0.22 | 2.52 | 3.7 | 207.32 | 0 | 0 | 0 | 38.15 | -2.0 | -23.19 | 2.05 | 118.09 | -44.89 | 9.22 | -15.57 | -34.28 | 5.95 | -9.29 | -19.42 | 53.77 | -1.92 | -10.49 | 0 | 0 | 0 | 24.84 | -0.28 | 10.35 | 0.11 | 0.0 | 83.33 | 44.74 | 0.0 | 0.45 | 13.47 | 4.18 | 4.18 | 0 | 0 | 0 | 5.98 | -46.42 | -53.46 | 19.45 | -19.26 | -24.55 | 3.37 | -82.77 | 22.1 | 9.35 | -69.56 | -40.1 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.7 | -8.52 | 4.07 | 59.43 | 23.2 | 32.1 | 2.43 | 50.93 | 326.32 | 0 | 0 | 0 | 38.93 | 13.27 | -4.63 | 0.94 | 117.38 | -77.73 | 10.92 | 17.42 | 3.21 | 6.56 | 18.75 | 14.48 | 54.82 | 5.99 | -12.96 | 0 | 0 | 0 | 24.91 | -5.89 | 19.93 | 0.11 | 22.22 | 57.14 | 44.74 | 0.45 | 0.49 | 12.93 | 0.0 | 10.89 | 0 | 0 | 0 | 11.16 | 9.2 | -34.28 | 24.09 | 4.06 | -15.89 | 19.56 | 19.12 | 1646.43 | 30.72 | 15.32 | 69.72 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.51 | 6.73 | -31.88 | 48.24 | -12.35 | -13.22 | 1.61 | 33.06 | 34.17 | 0 | 0 | 0 | 34.37 | -21.06 | -26.09 | -5.41 | -303.38 | -225.52 | 9.3 | -11.0 | -33.95 | 5.52 | -4.59 | -30.27 | 51.72 | -11.67 | -20.61 | 0 | 0 | 0 | 26.47 | 15.89 | 70.12 | 0.09 | 0.0 | 50.0 | 44.54 | 0.0 | 0.18 | 12.93 | 0.0 | 10.89 | 0 | 0 | 0 | 10.22 | -34.11 | -19.91 | 23.15 | -18.57 | -5.2 | 16.42 | 33.71 | 216.99 | 26.64 | -4.14 | 48.49 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.91 | -42.52 | 8.92 | 55.04 | -5.99 | 16.91 | 1.21 | 47.56 | 13.08 | 0 | 0 | 0 | 43.54 | -12.34 | -17.93 | 2.66 | -28.49 | -17.9 | 10.45 | -25.52 | -46.38 | 5.79 | -21.59 | -52.21 | 58.55 | -2.53 | 9.36 | 0 | 0 | 0 | 22.84 | 1.47 | 79.84 | 0.09 | 50.0 | 28.57 | 44.54 | 0.0 | 0.2 | 12.93 | 0.0 | 10.89 | 0 | 0 | 0 | 15.51 | 20.7 | 84.2 | 28.43 | 10.28 | 41.51 | 12.28 | 344.93 | 83.83 | 27.79 | 78.03 | 84.04 | 0.00 | 0 | 0 |
| 22Q2 (11) | 15.5 | 85.41 | 61.46 | 58.55 | 30.14 | 96.21 | 0.82 | 43.86 | 51.85 | 0 | 0 | 0 | 49.67 | 21.68 | 12.1 | 3.72 | -11.85 | 21.17 | 14.03 | 32.61 | -13.23 | 7.38 | 28.87 | -36.63 | 60.07 | -4.62 | 39.34 | 0 | 0 | 0 | 22.51 | 8.38 | 60.21 | 0.06 | -14.29 | -14.29 | 44.54 | 0.04 | 1.88 | 12.93 | 10.89 | 15.04 | 0 | 0 | -100.0 | 12.85 | -24.32 | 24.64 | 25.78 | -9.99 | 10.12 | 2.76 | 146.43 | -57.28 | 15.61 | -13.76 | -6.92 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.36 | -40.11 | -31.53 | 44.99 | -19.07 | 102.57 | 0.57 | -52.5 | 39.02 | 0 | 0 | 0 | 40.82 | -12.22 | 20.34 | 4.22 | -2.09 | 113.13 | 10.58 | -24.86 | -20.45 | 5.73 | -27.67 | -46.81 | 62.98 | -3.33 | 76.17 | 0 | 0 | 0 | 20.77 | 33.48 | 46.68 | 0.07 | 16.67 | 600.0 | 44.52 | 0.13 | 1.85 | 11.66 | 0.0 | 3.74 | 0 | 0 | -100.0 | 16.98 | 33.07 | 134.53 | 28.64 | 17.28 | 40.88 | 1.12 | -78.38 | -72.0 | 18.1 | 0.89 | 61.03 | 0.00 | 0 | 0 |
| 21Q4 (9) | 13.96 | 70.66 | 3.1 | 55.59 | 18.08 | 266.45 | 1.2 | 12.15 | 36.36 | 0 | 0 | 0 | 46.5 | -12.35 | 56.88 | 4.31 | 33.02 | 1036.96 | 14.08 | -27.76 | 37.63 | 7.92 | -34.61 | -1.55 | 65.15 | 21.68 | 116.3 | 0 | 0 | 0 | 15.56 | 22.52 | 0.84 | 0.06 | -14.29 | 0 | 44.46 | 0.02 | 1.72 | 11.66 | 0.0 | 3.74 | 0 | 0 | -100.0 | 12.76 | 51.54 | 143.98 | 24.42 | 21.55 | 33.3 | 5.18 | -22.46 | -48.35 | 17.94 | 18.81 | 17.56 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.18 | -14.79 | -45.03 | 47.08 | 57.77 | 60.74 | 1.07 | 98.15 | -77.47 | 0 | 0 | 0 | 53.05 | 19.72 | 71.52 | 3.24 | 5.54 | 72.34 | 19.49 | 20.53 | 75.59 | 12.11 | 3.96 | 47.13 | 53.54 | 24.19 | 72.04 | 0 | 0 | 0 | 12.7 | -9.61 | 107.18 | 0.07 | 0.0 | 0 | 44.45 | 1.67 | 9.19 | 11.66 | 3.74 | 3.74 | 0 | -100.0 | -100.0 | 8.42 | -18.33 | 47.72 | 20.09 | -14.18 | 6.86 | 6.68 | 3.41 | 269.11 | 15.1 | -9.96 | 762.86 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.6 | -21.38 | 4.8 | 29.84 | 34.35 | 60.52 | 0.54 | 31.71 | -88.0 | 0 | 0 | 0 | 44.31 | 30.63 | 52.85 | 3.07 | 55.05 | 122.46 | 16.17 | 21.58 | 56.23 | 11.65 | 8.16 | 0 | 43.11 | 20.59 | 56.37 | 0 | 0 | 0 | 14.05 | -0.78 | 220.78 | 0.07 | 600.0 | 0 | 43.72 | 0.02 | 7.39 | 11.24 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 10.31 | 42.4 | 169.9 | 23.41 | 15.15 | 38.36 | 6.46 | 61.5 | 324.31 | 16.77 | 49.2 | 1684.04 | 0.00 | 0 | 0 |
| 21Q1 (6) | 12.21 | -9.82 | 46.05 | 22.21 | 46.41 | -14.97 | 0.41 | -53.41 | -90.64 | 0 | 0 | 0 | 33.92 | 14.44 | -9.81 | 1.98 | 530.43 | 37.5 | 13.3 | 30.01 | -2.35 | 10.77 | 33.89 | 0 | 35.75 | 18.69 | 10.54 | 0 | 0 | 0 | 14.16 | -8.23 | 205.83 | 0.01 | 0 | 0 | 43.71 | 0.0 | 7.37 | 11.24 | 0.0 | 5.84 | 1.86 | 0.0 | 0 | 7.24 | 38.43 | -26.2 | 20.33 | 10.97 | -0.49 | 4.0 | -60.12 | 260.0 | 11.24 | -26.34 | 53.76 | 0.00 | 0 | 0 |
| 20Q4 (5) | 13.54 | -9.01 | 70.96 | 15.17 | -48.21 | -48.73 | 0.88 | -81.47 | 131.58 | 0 | 0 | 0 | 29.64 | -4.17 | -20.56 | -0.46 | -124.47 | -58.62 | 10.23 | -7.84 | -19.39 | 8.04 | -2.28 | 0 | 30.12 | -3.21 | -6.66 | 0 | 0 | 0 | 15.43 | 151.71 | 102.23 | 0 | 0 | 0 | 43.71 | 7.37 | 7.37 | 11.24 | 0.0 | 5.84 | 1.86 | 0.0 | 0 | 5.23 | -8.25 | -37.51 | 18.32 | -2.55 | -3.53 | 10.03 | 353.92 | 639.25 | 15.26 | 772.0 | 134.41 | 0.00 | 0 | 0 |
| 20Q3 (4) | 14.88 | 62.45 | 0.0 | 29.29 | 57.56 | 0.0 | 4.75 | 5.56 | 0.0 | 0 | 0 | 0.0 | 30.93 | 6.69 | 0.0 | 1.88 | 36.23 | 0.0 | 11.1 | 7.25 | 0.0 | 8.23 | 0 | 0.0 | 31.12 | 12.88 | 0.0 | 0 | 0 | 0.0 | 6.13 | 39.95 | 0.0 | 0 | 0 | 0.0 | 40.71 | 0.0 | 0.0 | 11.24 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 5.7 | 49.21 | 0.0 | 18.8 | 11.11 | 0.0 | -3.95 | -37.15 | 0.0 | 1.75 | 86.17 | 0.0 | 0.00 | 0 | 0.0 |
