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) | 75.92 | 190.55 | 0 | 0 | 0 | 0 | 0 | 0 | 261.36 | 10.71 | 11.61 | -51.85 | 1.78 | -53.4 | 0.68 | -57.91 | 0 | 0 | 114.24 | -30.91 | 0 | 0 | 0.4 | -25.93 | 30.0 | 0.0 | 73.96 | 3.41 | 14.71 | 0.0 | 13.23 | -48.84 | 101.89 | -9.09 | -14.46 | 0 | -1.23 | 0 | 0.00 | 0 |
| 2022 (9) | 26.13 | -35.39 | 0 | 0 | 0 | 0 | 0 | 0 | 236.07 | -4.3 | 24.11 | -20.32 | 3.82 | 22.83 | 1.62 | 28.35 | 0 | 0 | 165.34 | 0.66 | 0 | 0 | 0.54 | 134.78 | 30.0 | 0.0 | 71.52 | 4.42 | 14.71 | 10.77 | 25.86 | -21.75 | 112.08 | -2.39 | -9.76 | 0 | 16.1 | -12.21 | 0.00 | 0 |
| 2021 (8) | 40.44 | -41.95 | 0 | 0 | 0 | 0 | 0 | 0 | 246.68 | -16.83 | 30.26 | -53.74 | 3.11 | -23.02 | 1.26 | -7.44 | 0 | 0 | 164.25 | 1.99 | 0 | 0 | 0.23 | -42.5 | 30.0 | 0.0 | 68.49 | 10.56 | 13.28 | 4.48 | 33.05 | -49.53 | 114.82 | -18.07 | -14.71 | 0 | 18.34 | -64.87 | 0.00 | 0 |
| 2020 (7) | 69.67 | -18.85 | 0 | 0 | 0 | 0 | 0 | 0 | 296.61 | -8.73 | 65.41 | -10.18 | 4.04 | -10.02 | 1.36 | -1.41 | 0 | 0 | 161.04 | 50.39 | 0 | 0 | 0.4 | 81.82 | 30.0 | 0.0 | 61.95 | 13.19 | 12.71 | 9.19 | 65.48 | -9.28 | 140.14 | 1.15 | -13.28 | 0 | 52.2 | -12.22 | 0.00 | 0 |
| 2019 (6) | 85.85 | 21.89 | 0 | 0 | 0 | 0 | 0 | 0 | 324.99 | 3.97 | 72.82 | 23.63 | 4.49 | -51.51 | 1.38 | -53.36 | 0 | 0 | 107.08 | -31.49 | 0 | 0 | 0.22 | -12.0 | 30.0 | 0.0 | 54.73 | 12.06 | 11.64 | 0.0 | 72.18 | 20.06 | 138.55 | 14.88 | -12.71 | 0 | 59.47 | 12.63 | 0.00 | 0 |
| 2018 (5) | 70.43 | 3.24 | 0 | 0 | 0 | 0 | 0 | 0 | 312.58 | -5.91 | 58.9 | -11.34 | 9.26 | -1.38 | 2.96 | 4.81 | 0 | 0 | 156.3 | 2.49 | 0 | 0 | 0.25 | 19.05 | 30.0 | 0.0 | 48.84 | 8.05 | 11.64 | 47.53 | 60.12 | -15.69 | 120.6 | -3.05 | -7.32 | 0 | 52.8 | -21.85 | 0.00 | 0 |
| 2017 (4) | 68.22 | -31.16 | 0 | 0 | 0 | 0 | 0 | 0 | 332.22 | -4.7 | 66.43 | 43.45 | 9.39 | 61.06 | 2.83 | 69.0 | 0 | 0 | 152.51 | 4.04 | 0 | 0 | 0.21 | 23.53 | 30.0 | 0.0 | 45.2 | 11.41 | 7.89 | 0.0 | 71.31 | -5.44 | 124.4 | 0.43 | -3.75 | 0 | 67.56 | -10.86 | 0.00 | 0 |
| 2016 (3) | 99.1 | -2.24 | 36.3 | 0.0 | 0 | 0 | 0 | 0 | 348.6 | 4.94 | 46.31 | 11.16 | 5.83 | 4.86 | 1.67 | -0.08 | 0.03 | 0.0 | 146.59 | -10.36 | 0 | 0 | 0.17 | 21.43 | 30.0 | 0.0 | 40.57 | 11.46 | 7.89 | 0.0 | 75.41 | 6.3 | 123.87 | 7.5 | 0.38 | -97.08 | 75.79 | -9.73 | 0.00 | 0 |
| 2015 (2) | 101.37 | -21.0 | 36.3 | 0.0 | 0 | 0 | 0 | 0 | 332.18 | 0.12 | 41.66 | -36.14 | 5.56 | 89.76 | 1.67 | 89.53 | 0.03 | 0.0 | 163.54 | -7.78 | 0 | 0 | 0.14 | 16.67 | 30.0 | 0.0 | 36.4 | 21.82 | 7.89 | 0.0 | 70.94 | -43.73 | 115.23 | -29.67 | 13.02 | -8.12 | 83.96 | -40.13 | 0.00 | 0 |
| 2014 (1) | 128.32 | 49.77 | 36.3 | 38.02 | 0 | 0 | 0 | 0 | 331.77 | 5.37 | 65.24 | -10.63 | 2.93 | -11.21 | 0.88 | -15.74 | 0.03 | 50.0 | 177.34 | 18.31 | 0 | 0 | 0.12 | 50.0 | 30.0 | 0.0 | 29.88 | 32.33 | 7.89 | -35.8 | 126.07 | 3.22 | 163.84 | 4.35 | 14.17 | 574.76 | 140.24 | 12.88 | 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) | 59.9 | 3.85 | 107.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 52.63 | -11.05 | -18.23 | 1.02 | -73.37 | -73.44 | 4.76 | -12.01 | -30.41 | 1.89 | -7.93 | -27.62 | 0 | 0 | 0 | 126.49 | -0.06 | 11.18 | 0 | 0 | 0 | 0.38 | -7.32 | -11.63 | 30.0 | 0.0 | 0.0 | 75.11 | 0.0 | 1.55 | 14.71 | 0.0 | 0.0 | 12.48 | 8.9 | 16.09 | 102.29 | 1.01 | 2.9 | -8.4 | -34.19 | -15.07 | 4.08 | -21.54 | 18.26 | 0.00 | 0 | 0 |
| 24Q2 (19) | 57.68 | -19.4 | 130.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59.17 | -22.1 | -3.91 | 3.83 | -36.06 | 196.9 | 5.41 | 45.82 | -19.13 | 2.05 | 47.15 | -23.47 | 0 | 0 | 0 | 126.57 | 3.61 | -23.29 | 0 | 0 | 0 | 0.41 | -6.82 | -12.77 | 30.0 | 0.0 | 0.0 | 75.11 | 1.55 | 1.55 | 14.71 | 0.0 | 0.0 | 11.46 | -40.37 | 65.85 | 101.27 | -6.13 | 5.96 | -6.26 | 22.43 | 53.46 | 5.2 | -53.36 | 179.51 | 0.00 | 0 | 0 |
| 24Q1 (18) | 71.56 | -5.74 | 162.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 75.96 | 17.55 | 7.29 | 5.99 | 128.63 | 55.18 | 3.71 | 108.43 | 0.54 | 1.39 | 104.39 | -13.53 | 0 | 0 | 0 | 122.16 | 6.93 | -27.76 | 0 | 0 | 0 | 0.44 | 10.0 | -12.0 | 30.0 | 0.0 | 0.0 | 73.96 | 0.0 | 3.41 | 14.71 | 0.0 | 0.0 | 19.22 | 45.28 | -35.33 | 107.88 | 5.88 | -6.95 | -8.07 | 44.19 | 11.22 | 11.15 | 1006.5 | -45.95 | 0.00 | 0 | 0 |
| 23Q4 (17) | 75.92 | 163.52 | 190.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64.62 | 0.4 | -1.7 | 2.62 | -31.77 | -41.12 | 1.78 | -73.98 | -53.4 | 0.68 | -73.87 | -57.91 | 0 | 0 | 0 | 114.24 | 0.41 | -30.91 | 0 | 0 | 0 | 0.4 | -6.98 | -25.93 | 30.0 | 0.0 | 0.0 | 73.96 | 0.0 | 3.41 | 14.71 | 0.0 | 0.0 | 13.23 | 23.07 | -48.84 | 101.89 | 2.49 | -9.09 | -14.46 | -98.08 | -48.16 | -1.23 | -135.65 | -107.64 | 0.00 | 0 | 0 |
| 23Q3 (16) | 28.81 | 15.01 | 0.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64.36 | 4.51 | 24.22 | 3.84 | 197.67 | -58.89 | 6.84 | 2.24 | 159.09 | 2.61 | -2.65 | 120.65 | 0 | 0 | 0 | 113.77 | -31.05 | -29.87 | 0 | 0 | 0 | 0.43 | -8.51 | 59.26 | 30.0 | 0.0 | 0.0 | 73.96 | 0.0 | 3.41 | 14.71 | 0.0 | 0.0 | 10.75 | 55.57 | -49.0 | 99.41 | 4.02 | -7.35 | -7.3 | 45.72 | -0.97 | 3.45 | 152.75 | -75.09 | 0.00 | 0 | 0 |
| 23Q2 (15) | 25.05 | -8.14 | -7.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61.58 | -13.02 | 50.67 | 1.29 | -66.58 | -42.15 | 6.69 | 81.3 | 43.87 | 2.68 | 66.28 | 29.33 | 0 | 0 | 0 | 165.0 | -2.43 | 11.12 | 0 | 0 | 0 | 0.47 | -6.0 | 67.86 | 30.0 | 0.0 | 0.0 | 73.96 | 3.41 | 3.41 | 14.71 | 0.0 | 0.0 | 6.91 | -76.75 | -41.14 | 95.57 | -17.57 | -2.44 | -13.45 | -47.96 | -31.48 | -6.54 | -131.7 | -533.11 | 0.00 | 0 | 0 |
| 23Q1 (14) | 27.27 | 4.36 | -28.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70.8 | 7.7 | -8.81 | 3.86 | -13.26 | -52.29 | 3.69 | -3.4 | -19.43 | 1.61 | -0.52 | -13.77 | 0 | 0 | 0 | 169.11 | 2.28 | -5.76 | 0 | 0 | 0 | 0.5 | -7.41 | 117.39 | 30.0 | 0.0 | 0.0 | 71.52 | 0.0 | 4.42 | 14.71 | 0.0 | 10.77 | 29.72 | 14.93 | -27.74 | 115.94 | 3.44 | -5.67 | -9.09 | 6.86 | -18.67 | 20.63 | 28.14 | -38.36 | 0.00 | 0 | 0 |
| 22Q4 (13) | 26.13 | -8.8 | -35.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65.74 | 26.89 | 23.52 | 4.45 | -52.36 | -44.38 | 3.82 | 44.7 | 22.83 | 1.62 | 37.02 | 28.36 | 0 | 0 | 0 | 165.34 | 1.92 | 0.66 | 0 | 0 | 0 | 0.54 | 100.0 | 134.78 | 30.0 | 0.0 | 0.0 | 71.52 | 0.0 | 4.42 | 14.71 | 0.0 | 10.77 | 25.86 | 22.68 | -21.75 | 112.08 | 4.45 | -2.39 | -9.76 | -34.99 | 33.65 | 16.1 | 16.25 | -12.21 | 0.00 | 0 | 0 |
| 22Q3 (12) | 28.65 | 6.23 | -9.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 51.81 | 26.77 | -2.13 | 9.34 | 318.83 | 29.18 | 2.64 | -43.23 | -31.78 | 1.18 | -42.94 | -16.47 | 0 | 0 | 0 | 162.22 | 9.25 | -12.24 | 0 | 0 | 0 | 0.27 | -3.57 | 3.85 | 30.0 | 0.0 | 0.0 | 71.52 | 0.0 | 4.42 | 14.71 | 0.0 | 10.77 | 21.08 | 79.56 | -15.88 | 107.3 | 9.53 | 0.44 | -7.23 | 29.33 | 56.39 | 13.85 | 817.22 | 63.33 | 0.00 | 0 | 0 |
| 22Q2 (11) | 26.97 | -29.69 | -13.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40.87 | -47.36 | -33.57 | 2.23 | -72.44 | -67.87 | 4.65 | 1.53 | 1.75 | 2.07 | 10.86 | 32.02 | 0 | 0 | 0 | 148.49 | -17.25 | -16.11 | 0 | 0 | 0 | 0.28 | 21.74 | -12.5 | 30.0 | 0.0 | 0.0 | 71.52 | 4.42 | 4.42 | 14.71 | 10.77 | 10.77 | 11.74 | -71.46 | -34.16 | 97.96 | -20.3 | -1.65 | -10.23 | -33.55 | 35.29 | 1.51 | -95.49 | -25.25 | 0.00 | 0 | 0 |
| 22Q1 (10) | 38.36 | -5.14 | -11.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 77.64 | 45.89 | -1.73 | 8.09 | 1.12 | 0.0 | 4.58 | 47.27 | 15.95 | 1.87 | 48.09 | 42.74 | 0 | 0 | 0 | 179.44 | 9.25 | 5.55 | 0 | 0 | 0 | 0.23 | 0.0 | -32.35 | 30.0 | 0.0 | 0.0 | 68.49 | 0.0 | 10.56 | 13.28 | 0.0 | 4.48 | 41.13 | 24.45 | -44.12 | 122.91 | 7.05 | -17.1 | -7.66 | 47.93 | 45.98 | 33.47 | 82.5 | -43.67 | 0.00 | 0 | 0 |
| 21Q4 (9) | 40.44 | 28.34 | -41.95 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53.22 | 0.53 | -33.69 | 8.0 | 10.65 | -70.58 | 3.11 | -19.64 | -23.02 | 1.26 | -10.83 | -7.44 | 0 | 0 | 0 | 164.25 | -11.14 | 1.99 | 0 | 0 | 0 | 0.23 | -11.54 | -42.5 | 30.0 | 0.0 | 0.0 | 68.49 | 0.0 | 10.56 | 13.28 | 0.0 | 4.48 | 33.05 | 31.88 | -49.53 | 114.82 | 7.48 | -18.07 | -14.71 | 11.28 | -10.77 | 18.34 | 116.27 | -64.87 | 0.00 | 0 | 0 |
| 21Q3 (8) | 31.51 | 1.42 | -59.47 | 16.0 | 0 | -25.93 | 0 | 0 | 0 | 0 | 0 | 0 | 52.94 | -13.95 | -25.13 | 7.23 | 4.18 | -66.56 | 3.87 | -15.32 | -19.54 | 1.41 | -9.82 | -10.83 | 0 | 0 | 0 | 184.85 | 4.44 | 42.96 | 0 | 0 | 0 | 0.26 | -18.75 | 52.94 | 30.0 | 0.0 | 0.0 | 68.49 | 0.0 | 10.56 | 13.28 | 0.0 | 4.48 | 25.06 | 40.55 | -34.67 | 106.83 | 7.26 | -5.48 | -16.58 | -4.87 | -9.15 | 8.48 | 319.8 | -63.4 | 0.00 | 0 | 0 |
| 21Q2 (7) | 31.07 | -27.98 | -43.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 61.52 | -22.14 | -14.59 | 6.94 | -14.22 | -53.17 | 4.57 | 15.7 | -19.12 | 1.57 | 19.87 | 0 | 0 | 0 | 0 | 177.0 | 4.12 | 41.96 | 0 | 0 | 0 | 0.32 | -5.88 | 100.0 | 30.0 | 0.0 | 0.0 | 68.49 | 10.56 | 10.56 | 13.28 | 4.48 | 4.48 | 17.83 | -75.77 | 6.45 | 99.6 | -32.82 | 8.96 | -15.81 | -11.5 | 4.93 | 2.02 | -96.6 | 1583.33 | 0.00 | 0 | 0 |
| 21Q1 (6) | 43.14 | -38.08 | -21.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 79.01 | -1.56 | 7.34 | 8.09 | -70.25 | 351.96 | 3.95 | -2.23 | -51.83 | 1.31 | -3.98 | 0 | 0 | 0 | 0 | 170.0 | 5.56 | 55.25 | 0 | 0 | 0 | 0.34 | -15.0 | 78.95 | 30.0 | 0.0 | 0.0 | 61.95 | 0.0 | 13.19 | 12.71 | 0.0 | 9.19 | 73.6 | 12.4 | -0.58 | 148.26 | 5.79 | 5.6 | -14.18 | -6.78 | -9.24 | 59.42 | 13.83 | -2.67 | 0.00 | 0 | 0 |
| 20Q4 (5) | 69.67 | -10.39 | -18.85 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 80.26 | 13.51 | -7.78 | 27.19 | 25.76 | 22.64 | 4.04 | -16.01 | -38.04 | 1.36 | -14.09 | 0 | 0 | 0 | 0 | 161.04 | 24.55 | 50.39 | 0 | 0 | 0 | 0.4 | 135.29 | 81.82 | 30.0 | 0.0 | 0.0 | 61.95 | 0.0 | 13.19 | 12.71 | 0.0 | 9.19 | 65.48 | 70.7 | -9.28 | 140.14 | 24.0 | 1.15 | -13.28 | 12.57 | -4.48 | 52.2 | 125.29 | -12.22 | 0.00 | 0 | 0 |
| 20Q3 (4) | 77.75 | 42.01 | 0.0 | 21.6 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 70.71 | -1.83 | 0.0 | 21.62 | 45.88 | 0.0 | 4.81 | -14.87 | 0.0 | 1.59 | 0 | 0.0 | 0 | 0 | 0.0 | 129.3 | 3.71 | 0.0 | 0 | 0 | 0.0 | 0.17 | 6.25 | 0.0 | 30.0 | 0.0 | 0.0 | 61.95 | 0.0 | 0.0 | 12.71 | 0.0 | 0.0 | 38.36 | 129.01 | 0.0 | 113.02 | 23.64 | 0.0 | -15.19 | 8.66 | 0.0 | 23.17 | 19208.33 | 0.0 | 0.00 | 0 | 0.0 |
