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) | 73.17 | 197.32 | 35.86 | -50.02 | 17.53 | 0 | 0 | 0 | 214.76 | -2.36 | -40.31 | 0 | 14.51 | 8.93 | 6.76 | 11.56 | 58.29 | 5.06 | 4.23 | -74.35 | 69.4 | -21.6 | 0.44 | -18.52 | 102.27 | 9.76 | 0 | 0 | 31.66 | 0.0 | -68.6 | 0 | -36.93 | 0 | -1.23 | 0 | -69.83 | 0 | -0.00 | 0 |
| 2022 (9) | 24.61 | -9.92 | 71.75 | 149.48 | 0 | 0 | 0 | 0 | 219.94 | 15.07 | -35.27 | 0 | 13.32 | -34.93 | 6.06 | -43.45 | 55.48 | 96.25 | 16.49 | -1.79 | 88.52 | 105.38 | 0.54 | 38.46 | 93.18 | 0.0 | 0 | 0 | 31.66 | 0.0 | -34.27 | 0 | -2.61 | 0 | 0 | 0 | -34.27 | 0 | 0.00 | -79.21 |
| 2021 (8) | 27.32 | 120.68 | 28.76 | -45.52 | 0 | 0 | 0 | 0 | 191.13 | -24.45 | 0.13 | 0 | 20.47 | 71.3 | 10.71 | 126.72 | 28.27 | 20.35 | 16.79 | 32.0 | 43.1 | -26.34 | 0.39 | 85.71 | 93.18 | 96.96 | 0 | 0 | 31.66 | 0.0 | -29.4 | 0 | 2.26 | 25.56 | 0 | 0 | -29.4 | 0 | 0.00 | 0 |
| 2020 (7) | 12.38 | -69.97 | 52.79 | 189.74 | 12.8 | 156.0 | 0 | 0 | 252.97 | 52.94 | -16.0 | 0 | 11.95 | -8.22 | 4.72 | -39.99 | 23.49 | 28.71 | 12.72 | 427.8 | 58.51 | 9.41 | 0.21 | 110.0 | 47.31 | 0.02 | 0 | 0 | 31.66 | 0.0 | -29.86 | 0 | 1.8 | -53.73 | 0 | 0 | -29.86 | 0 | 0.00 | 0 |
| 2019 (6) | 41.22 | 2886.96 | 18.22 | 41.24 | 5.0 | 0 | 0 | 0 | 165.41 | 27.12 | -18.18 | 0 | 13.02 | 44.67 | 7.87 | 13.8 | 18.25 | 36.4 | 2.41 | 10.05 | 53.48 | -6.16 | 0.1 | -33.33 | 47.3 | 26.81 | 0 | 0 | 31.66 | 0.0 | -27.78 | 0 | 3.89 | 88.83 | 0 | 0 | -27.78 | 0 | 0.00 | 0 |
| 2018 (5) | 1.38 | -51.06 | 12.9 | -43.62 | 0 | 0 | 0 | 0 | 130.12 | -20.68 | -31.0 | 0 | 9.0 | -35.39 | 6.92 | -18.55 | 13.38 | -42.35 | 2.19 | -7.2 | 56.99 | -7.44 | 0.15 | -34.78 | 37.3 | -49.84 | 10.65 | 0.0 | 31.66 | -0.75 | -40.25 | 0 | 2.06 | 0 | 0 | 0 | -40.25 | 0 | 0.01 | 6.57 |
| 2017 (4) | 2.82 | 47.64 | 22.88 | -64.22 | 0 | 0 | 0 | 0 | 164.04 | 4.17 | -58.8 | 0 | 13.93 | 85.98 | 8.49 | 78.54 | 23.21 | -39.76 | 2.36 | -41.15 | 61.57 | 989.73 | 0.23 | -20.69 | 74.36 | 0.0 | 10.65 | 0.0 | 31.9 | 0.0 | -53.58 | 0 | -11.02 | 0 | 0 | 0 | -53.58 | 0 | 0.01 | 79.49 |
| 2016 (3) | 1.91 | -73.62 | 63.95 | 1136.94 | 0 | 0 | 0 | 0 | 157.48 | -26.61 | -12.87 | 0 | 7.49 | 138.54 | 4.76 | 225.02 | 38.53 | 61.62 | 4.01 | 68.49 | 5.65 | -30.16 | 0.29 | -21.62 | 74.36 | 0.0 | 10.65 | 4.62 | 31.9 | 0.0 | 4.89 | -77.43 | 47.45 | -25.58 | 0 | 0 | 4.89 | -77.43 | 0.00 | 4.47 |
| 2015 (2) | 7.24 | 110.47 | 5.17 | -84.82 | 0 | 0 | 0 | 0 | 214.58 | -15.84 | 4.68 | 3.77 | 3.14 | -8.19 | 1.46 | 9.1 | 23.84 | -0.21 | 2.38 | -0.42 | 8.09 | -7.12 | 0.37 | -5.13 | 74.36 | 0.0 | 10.18 | 4.62 | 31.9 | 0.0 | 21.67 | 2.85 | 63.76 | 1.69 | 0 | 0 | 21.67 | 2.85 | 0.00 | 1.22 |
| 2014 (1) | 3.44 | 173.02 | 34.06 | 390.78 | 0 | 0 | 0 | 0 | 254.98 | 2.43 | 4.51 | 3.2 | 3.42 | 62.86 | 1.34 | 58.99 | 23.89 | -1.57 | 2.39 | 1.27 | 8.71 | 24.61 | 0.39 | 25.81 | 74.36 | 0.0 | 9.73 | 4.62 | 31.9 | 0.0 | 21.07 | 2.58 | 62.7 | 1.55 | 0 | 0 | 21.07 | 2.58 | 0.00 | -6.3 |
| 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) | 38.88 | 11.15 | 31.13 | 44.04 | 82.74 | -18.28 | 17.66 | 0.23 | 0.97 | 0 | 0 | 0 | 35.47 | -10.25 | -36.12 | -6.96 | -210.71 | 25.64 | 8.27 | -33.57 | -49.7 | 5.21 | -25.18 | -21.55 | 46.31 | -12.29 | -22.66 | 12.57 | 34.01 | 184.39 | 43.17 | -12.59 | -37.65 | 0.48 | 2.13 | 9.09 | 127.45 | 0.0 | 36.53 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -81.21 | -9.36 | -25.44 | -49.55 | -16.34 | -49.79 | -0.95 | -72.73 | 0 | -82.16 | -9.82 | -26.91 | -0.00 | -16.39 | -648.3 |
| 24Q2 (19) | 34.98 | -31.48 | 187.66 | 24.1 | 29.64 | -61.19 | 17.62 | 0.23 | 0.92 | 0 | 0 | 0 | 39.52 | 5.56 | -29.34 | -2.24 | 34.5 | 76.67 | 12.45 | -33.99 | 0.65 | 6.96 | -27.93 | 32.3 | 52.8 | -10.04 | -14.7 | 9.38 | 66.61 | -15.87 | 49.39 | -0.06 | -30.22 | 0.47 | 6.82 | -2.08 | 127.45 | 0.0 | 36.53 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -74.26 | -3.11 | -34.09 | -42.59 | -5.55 | -79.55 | -0.55 | 36.78 | 0 | -74.81 | -2.63 | -35.08 | -0.00 | -23.18 | -1379.09 |
| 24Q1 (18) | 51.05 | -30.23 | 147.1 | 18.59 | -48.16 | -69.59 | 17.58 | 0.29 | 175700.0 | 0 | 0 | 0 | 37.44 | -19.1 | -34.35 | -3.42 | 20.09 | 79.95 | 18.86 | 29.98 | 49.68 | 9.66 | 43.03 | 69.7 | 58.69 | 0.69 | -22.11 | 5.63 | 33.1 | -64.3 | 49.42 | -28.79 | -44.2 | 0.44 | 0.0 | -16.98 | 127.45 | 24.62 | 36.78 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -72.02 | -4.99 | -40.28 | -40.35 | -9.26 | -105.13 | -0.87 | 29.27 | 0 | -72.89 | -4.38 | -41.98 | -0.00 | 34.36 | 0 |
| 23Q4 (17) | 73.17 | 146.78 | 197.32 | 35.86 | -33.46 | -50.02 | 17.53 | 0.23 | 0 | 0 | 0 | 0 | 46.28 | -16.66 | -41.44 | -4.28 | 54.27 | 62.62 | 14.51 | -11.74 | 8.93 | 6.76 | 1.72 | 11.56 | 58.29 | -2.66 | 5.06 | 4.23 | -4.3 | -74.35 | 69.4 | 0.23 | -21.6 | 0.44 | 0.0 | -18.52 | 102.27 | 9.56 | 9.76 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -68.6 | -5.96 | -100.18 | -36.93 | -11.64 | -1314.94 | -1.23 | 0 | 0 | -69.83 | -7.86 | -103.76 | -0.00 | -695.22 | -725.14 |
| 23Q3 (16) | 29.65 | 143.83 | 61.84 | 53.89 | -13.22 | -33.76 | 17.49 | 0.17 | 0 | 0 | 0 | 0 | 55.53 | -0.72 | 29.11 | -9.36 | 2.5 | 28.0 | 16.44 | 32.9 | -52.01 | 6.64 | 26.18 | -63.46 | 59.88 | -3.26 | 1.08 | 4.42 | -60.36 | -73.29 | 69.24 | -2.18 | 8.61 | 0.44 | -8.33 | -20.0 | 93.35 | 0.0 | 0.18 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -64.74 | -16.9 | -171.79 | -33.08 | -39.46 | -521.94 | 0 | 0 | 0 | -64.74 | -16.9 | -171.79 | -0.00 | -130.05 | -119.35 |
| 23Q2 (15) | 12.16 | -41.14 | 47.04 | 62.1 | 1.57 | -16.23 | 17.46 | 174500.0 | 0 | 0 | 0 | 0 | 55.93 | -1.93 | 32.5 | -9.6 | 43.73 | -8.6 | 12.37 | -1.83 | -40.73 | 5.26 | -7.56 | -50.89 | 61.9 | -17.85 | 72.42 | 11.15 | -29.3 | -33.11 | 70.78 | -20.08 | 61.75 | 0.48 | -9.43 | -15.79 | 93.35 | 0.18 | 0.18 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -55.38 | -7.87 | -411.83 | -23.72 | -20.59 | -213.82 | 0 | 0 | 0 | -55.38 | -7.87 | -411.83 | -0.00 | 0 | -108.08 |
| 23Q1 (14) | 20.66 | -16.05 | 115.88 | 61.14 | -14.79 | 7.68 | 0.01 | 0 | 0 | 0 | 0 | 0 | 57.03 | -27.84 | 2.41 | -17.06 | -49.0 | -757.29 | 12.6 | -5.41 | -55.99 | 5.69 | -5.98 | -59.91 | 75.35 | 35.81 | 162.27 | 15.77 | -4.37 | -5.74 | 88.56 | 0.05 | 105.33 | 0.53 | -1.85 | 35.9 | 93.18 | 0.0 | 0.0 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -51.34 | -49.81 | -63.56 | -19.67 | -653.64 | -7125.0 | 0 | 0 | 0 | -51.34 | -49.81 | -63.56 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 24.61 | 34.33 | -9.92 | 71.75 | -11.8 | 149.48 | 0 | 0 | 0 | 0 | 0 | 0 | 79.03 | 83.75 | 66.1 | -11.45 | 11.92 | -114600.0 | 13.32 | -61.12 | -34.93 | 6.06 | -66.68 | -43.45 | 55.48 | -6.35 | 96.25 | 16.49 | -0.36 | -1.79 | 88.52 | 38.85 | 105.38 | 0.54 | -1.82 | 38.46 | 93.18 | 0.0 | 0.0 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -34.27 | -43.87 | -16.56 | -2.61 | -133.29 | -215.49 | 0 | 0 | 0 | -34.27 | -43.87 | -16.56 | 0.00 | -75.38 | -79.21 |
| 22Q3 (12) | 18.32 | 121.52 | 51.16 | 81.35 | 9.74 | 167.07 | 0 | 0 | 0 | 0 | 0 | 0 | 43.01 | 1.9 | -12.67 | -13.0 | -47.06 | -2995.24 | 34.26 | 64.16 | 136.44 | 18.18 | 69.59 | 151.01 | 59.24 | 65.01 | 118.28 | 16.55 | -0.72 | -2.42 | 63.75 | 45.68 | 48.05 | 0.55 | -3.51 | 71.88 | 93.18 | 0.0 | 0.0 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -23.82 | -120.15 | 19.91 | 7.84 | -62.38 | 306.22 | 0 | 0 | 0 | -23.82 | -120.15 | 19.91 | 0.00 | -4.01 | -24.46 |
| 22Q2 (11) | 8.27 | -13.58 | -62.43 | 74.13 | 30.56 | 172.74 | 0 | 0 | 0 | 0 | 0 | 0 | 42.21 | -24.21 | -13.91 | -8.84 | -344.22 | -4520.0 | 20.87 | -27.1 | 47.08 | 10.72 | -24.55 | 68.67 | 35.9 | 24.96 | 44.52 | 16.67 | -0.36 | -3.97 | 43.76 | 1.46 | 1.63 | 0.57 | 46.15 | 96.55 | 93.18 | 0.0 | 0.02 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -10.82 | 65.53 | 63.1 | 20.84 | 7342.86 | 786.81 | 0 | 0 | 0 | -10.82 | 65.53 | 63.1 | 0.00 | -2.05 | 0 |
| 22Q1 (10) | 9.57 | -64.97 | -88.89 | 56.78 | 97.43 | 6.61 | 0 | 0 | -100.0 | 0 | 0 | 0 | 55.69 | 17.04 | 22.99 | -1.99 | -20000.0 | -685.29 | 28.63 | 39.86 | 113.5 | 14.20 | 32.64 | 157.68 | 28.73 | 1.63 | 13.15 | 16.73 | -0.36 | 30.3 | 43.13 | 0.07 | -24.53 | 0.39 | 0.0 | 77.27 | 93.18 | 0.0 | 0.94 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -31.39 | -6.77 | -6.33 | 0.28 | -87.61 | -86.92 | 0 | 0 | 0 | -31.39 | -6.77 | -6.33 | 0.00 | -10.17 | 0 |
| 21Q4 (9) | 27.32 | 125.41 | 120.68 | 28.76 | -5.58 | -45.52 | 0 | 0 | -100.0 | 0 | 0 | 0 | 47.58 | -3.39 | -15.86 | 0.01 | 102.38 | 100.16 | 20.47 | 41.27 | 71.3 | 10.71 | 47.9 | 126.71 | 28.27 | 4.16 | 20.35 | 16.79 | -1.0 | 32.0 | 43.1 | 0.09 | -26.34 | 0.39 | 21.88 | 85.71 | 93.18 | 0.0 | 96.96 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -29.4 | 1.14 | 1.54 | 2.26 | 17.1 | 25.56 | 0 | 0 | 0 | -29.4 | 1.14 | 1.54 | 0.00 | -10.55 | 0 |
| 21Q3 (8) | 12.12 | -44.93 | 155.7 | 30.46 | 12.07 | -42.35 | 0 | 0 | -100.0 | 0 | 0 | 0 | 49.25 | 0.45 | -32.03 | -0.42 | -310.0 | 87.2 | 14.49 | 2.11 | 8.95 | 7.24 | 13.96 | 33.76 | 27.14 | 9.26 | -8.25 | 16.96 | -2.3 | 33.86 | 43.06 | 0.0 | -33.74 | 0.32 | 10.34 | 220.0 | 93.18 | 0.02 | 97.0 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -29.74 | -1.43 | -23.71 | 1.93 | -17.87 | -74.67 | 0 | 0 | 0 | -29.74 | -1.43 | -23.71 | 0.00 | 0 | 0 |
| 21Q2 (7) | 22.01 | -74.44 | 52.0 | 27.18 | -48.97 | -38.41 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 49.03 | 8.28 | -28.91 | 0.2 | -41.18 | 104.93 | 14.19 | 5.82 | 16.22 | 6.35 | 15.26 | 0 | 24.84 | -2.17 | 7.07 | 17.36 | 35.2 | 394.59 | 43.06 | -24.65 | -35.09 | 0.29 | 31.82 | 123.08 | 93.16 | 0.92 | 96.96 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -29.32 | 0.68 | -41.17 | 2.35 | 9.81 | -78.44 | 0 | 0 | 0 | -29.32 | 0.68 | -41.17 | 0.00 | 0 | 0 |
| 21Q1 (6) | 86.11 | 595.56 | 799.79 | 53.26 | 0.89 | 227.35 | 12.8 | 0.0 | 100.0 | 0 | 0 | 0 | 45.28 | -19.93 | -17.66 | 0.34 | 105.35 | 114.66 | 13.41 | 12.22 | 19.95 | 5.51 | 16.7 | 0 | 25.39 | 8.09 | 13.15 | 12.84 | 0.94 | 444.07 | 57.15 | -2.32 | -19.86 | 0.22 | 4.76 | 83.33 | 92.31 | 95.12 | 95.16 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -29.52 | 1.14 | 1.93 | 2.14 | 18.89 | 36.31 | 0 | 0 | 0 | -29.52 | 1.14 | 1.93 | 0.00 | 0 | 0 |
| 20Q4 (5) | 12.38 | 161.18 | -69.97 | 52.79 | -0.09 | 189.74 | 12.8 | 0.0 | 156.0 | 0 | 0 | 0 | 56.55 | -21.96 | 14.78 | -6.35 | -93.6 | 37.93 | 11.95 | -10.15 | -8.22 | 4.72 | -12.74 | 0 | 23.49 | -20.59 | 28.71 | 12.72 | 0.39 | 427.8 | 58.51 | -9.97 | 9.41 | 0.21 | 110.0 | 110.0 | 47.31 | 0.02 | 0.02 | 0 | 0 | 0 | 31.66 | 0.0 | 0.0 | -29.86 | -24.21 | -7.49 | 1.8 | -76.38 | -53.73 | 0 | 0 | 0 | -29.86 | -24.21 | -7.49 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.74 | -67.27 | 0.0 | 52.84 | 19.74 | 0.0 | 12.8 | 12.28 | 0.0 | 0 | 0 | 0.0 | 72.46 | 5.06 | 0.0 | -3.28 | 19.21 | 0.0 | 13.3 | 8.93 | 0.0 | 5.41 | 0 | 0.0 | 29.58 | 27.5 | 0.0 | 12.67 | 260.97 | 0.0 | 64.99 | -2.03 | 0.0 | 0.1 | -23.08 | 0.0 | 47.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 31.66 | 0.0 | 0.0 | -24.04 | -15.74 | 0.0 | 7.62 | -30.09 | 0.0 | 0 | 0 | 0.0 | -24.04 | -15.74 | 0.0 | 0.00 | 0 | 0.0 |
