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) | 77.41 | 29.58 | 2.17 | -90.08 | 0 | 0 | 0 | 0 | 300.44 | -8.36 | 35.29 | -22.75 | 107.33 | -0.03 | 35.72 | 9.09 | 59.7 | 6.3 | 5.96 | 3.47 | 48.59 | 45.48 | 0.58 | 34.88 | 49.18 | 0.0 | 9.28 | 100.0 | 4.76 | 0.0 | 83.74 | 18.56 | 97.77 | 22.18 | 1.11 | -59.93 | 84.85 | 15.6 | 0.00 | 0 |
| 2022 (9) | 59.74 | 56.51 | 21.88 | 63.16 | 0 | 0 | 0 | 0 | 327.85 | 23.22 | 45.68 | 56.06 | 107.36 | 17.68 | 32.75 | -4.5 | 56.16 | 16.47 | 5.76 | -0.35 | 33.4 | 16.21 | 0.43 | 59.26 | 49.18 | -10.01 | 4.64 | 176.19 | 4.76 | 0.0 | 70.63 | 79.81 | 80.02 | 75.06 | 2.77 | 7.36 | 73.4 | 75.35 | 0.00 | 0 |
| 2021 (8) | 38.17 | -12.95 | 13.41 | -39.18 | 2.53 | -63.23 | 0 | 0 | 266.07 | 13.71 | 29.27 | 41.61 | 91.23 | 34.7 | 34.29 | 18.45 | 48.22 | 56.61 | 5.78 | 0.17 | 28.74 | 2.72 | 0.27 | 42.11 | 54.65 | 0.0 | 1.68 | 0 | 4.76 | 0.0 | 39.28 | 133.81 | 45.71 | 112.11 | 2.58 | -5.49 | 41.86 | 114.34 | 0.00 | 0 |
| 2020 (7) | 43.85 | 15.91 | 22.05 | -39.51 | 6.88 | -32.35 | 0 | 0 | 233.98 | 23.21 | 20.67 | 1490.0 | 67.73 | -0.99 | 28.95 | -19.64 | 30.79 | 12.21 | 5.77 | 0.52 | 27.98 | 13.51 | 0.19 | -5.0 | 54.65 | 0.0 | 0 | 0 | 4.76 | 0.0 | 16.8 | 0 | 21.55 | 2098.98 | 2.73 | 18.7 | 19.53 | 0 | 0.00 | 0 |
| 2019 (6) | 37.83 | 7.84 | 36.45 | -12.61 | 10.17 | -17.52 | 0 | 0 | 189.91 | -7.79 | 1.3 | -43.23 | 68.41 | 11.0 | 36.02 | 20.38 | 27.44 | -19.46 | 5.74 | 0.17 | 24.65 | 8.16 | 0.2 | -31.03 | 54.65 | 0.0 | 0 | 0 | 4.76 | 0.0 | -3.77 | 0 | 0.98 | 0 | 2.3 | -0.86 | -1.47 | 0 | 0.00 | 0 |
| 2018 (5) | 35.08 | -7.76 | 41.71 | 21.39 | 12.33 | 40.59 | 0 | 0 | 205.96 | 7.46 | 2.29 | 0 | 61.63 | 3.48 | 29.92 | -3.71 | 34.07 | 12.07 | 5.73 | 4.95 | 22.79 | -34.21 | 0.29 | -6.45 | 54.65 | -1.03 | 4.74 | 0.0 | 4.76 | 0.0 | -9.66 | 0 | -0.17 | 0 | 2.32 | 6.91 | -7.34 | 0 | 0.00 | 0 |
| 2017 (4) | 38.03 | -7.11 | 34.36 | -10.71 | 8.77 | 6.82 | 0 | 0 | 191.66 | -0.16 | -2.69 | 0 | 59.56 | -8.62 | 31.08 | -8.48 | 30.4 | 19.22 | 5.46 | 0.74 | 34.64 | -10.38 | 0.31 | 82.35 | 55.22 | 0.0 | 4.74 | 0.0 | 4.76 | 0.0 | -11.87 | 0 | -2.38 | 0 | 2.17 | -9.96 | -9.7 | 0 | 0.00 | 0 |
| 2016 (3) | 40.94 | 6.25 | 38.48 | -7.48 | 8.21 | -68.65 | 0 | 0 | 191.96 | 0.29 | 1.44 | 41.18 | 65.18 | 8.76 | 33.95 | 8.45 | 25.5 | 6.61 | 5.42 | 0.0 | 38.65 | 49.11 | 0.17 | 54.55 | 55.22 | -2.25 | 4.74 | 0.0 | 4.76 | 0.0 | -8.96 | 0 | 0.53 | 0 | 2.41 | -30.35 | -6.55 | 0 | 0.00 | 0 |
| 2015 (2) | 38.53 | 23.18 | 41.59 | -9.59 | 26.19 | 45.82 | 0 | 0 | 191.41 | -4.7 | 1.02 | -83.78 | 59.93 | -16.47 | 31.31 | -12.36 | 23.92 | -13.05 | 5.42 | -0.18 | 25.92 | -28.32 | 0.11 | 0.0 | 56.49 | 0.0 | 4.74 | 0.0 | 4.76 | 0.0 | -9.93 | 0 | -0.44 | 0 | 3.46 | -11.05 | -6.47 | 0 | 0.00 | 0 |
| 2014 (1) | 31.28 | 1.66 | 46.0 | 17.77 | 17.96 | -20.35 | 0 | 0 | 200.84 | 13.17 | 6.29 | 0 | 71.75 | 27.76 | 35.72 | 12.89 | 27.51 | 13.58 | 5.43 | 0 | 36.16 | -8.83 | 0.11 | -21.43 | 56.49 | 0.0 | 4.74 | 0.0 | 4.76 | 0.0 | -10.69 | 0 | -1.19 | 0 | 3.89 | 0 | -6.8 | 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) | 82.05 | -6.76 | 34.38 | 9.45 | 10.79 | -16.52 | 0 | 0 | -100.0 | 0 | 0 | 0 | 104.57 | 9.23 | 26.81 | 15.95 | 4.87 | 37.03 | 131.52 | 3.94 | 23.16 | 34.95 | -2.17 | -1.87 | 70.89 | 7.44 | 19.75 | 5.96 | 0.0 | 3.47 | 59.41 | 20.75 | 158.3 | 0.5 | -3.85 | 6.38 | 49.18 | 0.0 | 0.0 | 12.77 | 0.0 | 37.61 | 4.76 | 0.0 | 0.0 | 106.36 | 17.64 | 45.9 | 123.88 | 14.78 | 42.51 | 5.53 | 8.01 | 38.94 | 111.89 | 17.13 | 45.54 | 0.00 | 0 | 0 |
| 24Q2 (19) | 88.0 | 5.11 | 51.67 | 8.53 | 277.43 | -28.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 95.73 | 5.59 | 38.16 | 15.21 | 24.98 | 86.17 | 126.54 | 7.43 | 44.09 | 35.72 | -0.59 | 23.45 | 65.98 | 12.27 | 26.79 | 5.96 | 0.0 | 3.47 | 49.2 | 0.63 | 96.8 | 0.52 | -1.89 | 10.64 | 49.18 | 0.0 | 0.0 | 12.77 | 37.61 | 37.61 | 4.76 | 0.0 | 0.0 | 90.41 | 14.89 | 47.58 | 107.93 | 16.39 | 43.35 | 5.12 | 22.78 | 361.26 | 95.53 | 15.29 | 53.17 | 0.00 | 0 | 0 |
| 24Q1 (18) | 83.72 | 8.15 | 29.92 | 2.26 | 4.15 | -86.77 | 0 | 0 | -100.0 | 0 | 0 | 0 | 90.66 | 6.18 | 43.18 | 12.17 | 8.95 | 183.02 | 117.79 | 9.75 | 37.41 | 35.93 | 0.59 | 33.63 | 58.77 | -1.56 | 5.36 | 5.96 | 0.0 | 3.47 | 48.89 | 0.62 | 170.11 | 0.53 | -8.62 | 10.42 | 49.18 | 0.0 | 0.0 | 9.28 | 0.0 | 100.0 | 4.76 | 0.0 | 0.0 | 78.69 | -6.03 | 36.33 | 92.73 | -5.15 | 38.18 | 4.17 | 275.68 | 45.3 | 82.86 | -2.35 | 36.76 | 0.00 | 0 | 0 |
| 23Q4 (17) | 77.41 | 26.78 | 29.58 | 2.17 | -80.83 | -90.08 | 0 | -100.0 | 0 | 0 | 0 | 0 | 85.38 | 3.54 | 0.68 | 11.17 | -4.04 | 18.2 | 107.33 | 0.51 | -0.03 | 35.72 | 0.31 | 9.09 | 59.7 | 0.84 | 6.3 | 5.96 | 3.47 | 3.47 | 48.59 | 111.26 | 45.48 | 0.58 | 23.4 | 34.88 | 49.18 | 0.0 | 0.0 | 9.28 | 0.0 | 100.0 | 4.76 | 0.0 | 0.0 | 83.74 | 14.87 | 18.56 | 97.77 | 12.47 | 22.18 | 1.11 | -72.11 | -59.93 | 84.85 | 10.37 | 15.6 | 0.00 | 0 | 0 |
| 23Q3 (16) | 61.06 | 5.24 | 23.13 | 11.32 | -5.19 | -63.39 | 17.5 | 12.9 | 0 | 0 | 0 | 0 | 82.46 | 19.01 | -4.19 | 11.64 | 42.47 | -13.84 | 106.79 | 21.6 | -9.72 | 35.61 | 23.06 | -4.59 | 59.2 | 13.76 | -3.25 | 5.76 | 0.0 | -0.35 | 23.0 | -8.0 | -16.06 | 0.47 | 0.0 | 34.29 | 49.18 | 0.0 | 0.0 | 9.28 | 0.0 | 100.0 | 4.76 | 0.0 | 0.0 | 72.9 | 19.0 | 20.46 | 86.93 | 15.46 | 24.35 | 3.98 | 258.56 | 0.0 | 76.88 | 23.26 | 19.19 | 0.00 | 0 | 0 |
| 23Q2 (15) | 58.02 | -9.96 | 17.09 | 11.94 | -30.09 | -52.58 | 15.5 | 19.23 | 276.21 | 0 | 0 | 0 | 69.29 | 9.43 | -18.07 | 8.17 | 90.0 | -44.08 | 87.82 | 2.45 | -20.03 | 28.94 | 7.61 | -20.58 | 52.04 | -6.7 | -14.87 | 5.76 | 0.0 | -0.35 | 25.0 | 38.12 | 37.44 | 0.47 | -2.08 | 42.42 | 49.18 | 0.0 | -10.01 | 9.28 | 100.0 | 100.0 | 4.76 | 0.0 | 0.0 | 61.26 | 6.13 | 30.31 | 75.29 | 12.19 | 33.47 | 1.11 | -61.32 | -67.45 | 62.37 | 2.94 | 23.7 | 0.00 | 0 | 0 |
| 23Q1 (14) | 64.44 | 7.87 | 45.04 | 17.08 | -21.94 | 12.52 | 13.0 | 0 | 68.83 | 0 | 0 | 0 | 63.32 | -25.33 | -12.54 | 4.3 | -54.5 | -46.98 | 85.72 | -20.16 | -12.98 | 26.89 | -17.88 | -23.41 | 55.78 | -0.68 | 5.54 | 5.76 | 0.0 | -0.35 | 18.1 | -45.81 | -27.34 | 0.48 | 11.63 | 77.78 | 49.18 | 0.0 | -10.01 | 4.64 | 0.0 | 176.19 | 4.76 | 0.0 | 0.0 | 57.72 | -18.28 | 21.8 | 67.11 | -16.13 | 24.69 | 2.87 | 3.61 | -38.41 | 60.59 | -17.45 | 16.41 | 0.00 | 0 | 0 |
| 22Q4 (13) | 59.74 | 20.47 | 56.51 | 21.88 | -29.24 | 63.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | 84.8 | -1.48 | 14.8 | 9.45 | -30.05 | 15.53 | 107.36 | -9.24 | 17.68 | 32.75 | -12.27 | -4.49 | 56.16 | -8.22 | 16.47 | 5.76 | -0.35 | -0.35 | 33.4 | 21.9 | 16.21 | 0.43 | 22.86 | 59.26 | 49.18 | 0.0 | -10.01 | 4.64 | 0.0 | 176.19 | 4.76 | 0.0 | 0.0 | 70.63 | 16.71 | 79.81 | 80.02 | 14.46 | 75.06 | 2.77 | -30.4 | 7.36 | 73.4 | 13.8 | 75.35 | 0.00 | 0 | 0 |
| 22Q3 (12) | 49.59 | 0.08 | 42.87 | 30.92 | 22.8 | 139.13 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 86.07 | 1.77 | 22.02 | 13.51 | -7.53 | 71.45 | 118.29 | 7.72 | 38.46 | 37.33 | 2.44 | 8.5 | 61.19 | 0.1 | 31.45 | 5.78 | 0.0 | 0.17 | 27.4 | 50.63 | 0.26 | 0.35 | 6.06 | 52.17 | 49.18 | -10.01 | -10.01 | 4.64 | 0.0 | 176.19 | 4.76 | 0.0 | 0.0 | 60.52 | 28.74 | 96.88 | 69.91 | 23.93 | 88.03 | 3.98 | 16.72 | 87.74 | 64.5 | 27.93 | 96.29 | 0.00 | 0 | 0 |
| 22Q2 (11) | 49.55 | 11.52 | 20.0 | 25.18 | 65.88 | 75.59 | 4.12 | -46.49 | 49.82 | 0 | 0 | 0 | 84.57 | 16.81 | 32.62 | 14.61 | 80.15 | 101.24 | 109.81 | 11.47 | 38.58 | 36.44 | 3.78 | 11.32 | 61.13 | 15.67 | 39.73 | 5.78 | 0.0 | 0.17 | 18.19 | -26.98 | -39.12 | 0.33 | 22.22 | 73.68 | 54.65 | 0.0 | 0.0 | 4.64 | 176.19 | 0 | 4.76 | 0.0 | 0.0 | 47.01 | -0.8 | 56.65 | 56.41 | 4.81 | 62.28 | 3.41 | -26.82 | 48.26 | 50.42 | -3.13 | 56.05 | 0.00 | 0 | 0 |
| 22Q1 (10) | 44.43 | 16.4 | 6.91 | 15.18 | 13.2 | -13.36 | 7.7 | 204.35 | 375.31 | 0 | 0 | 0 | 72.4 | -1.99 | 25.04 | 8.11 | -0.86 | 36.3 | 98.51 | 7.98 | 38.45 | 35.11 | 2.4 | 19.13 | 52.85 | 9.6 | 40.22 | 5.78 | 0.0 | 0.17 | 24.91 | -13.33 | -20.31 | 0.27 | 0.0 | 35.0 | 54.65 | 0.0 | 0.0 | 1.68 | 0.0 | 0 | 4.76 | 0.0 | 0.0 | 47.39 | 20.65 | 108.31 | 53.82 | 17.74 | 95.64 | 4.66 | 80.62 | 82.75 | 52.05 | 24.34 | 105.73 | 0.00 | 0 | 0 |
| 21Q4 (9) | 38.17 | 9.97 | -12.95 | 13.41 | 3.71 | -39.18 | 2.53 | -39.18 | -63.23 | 0 | 0 | 0 | 73.87 | 4.72 | 31.63 | 8.18 | 3.81 | 130.42 | 91.23 | 6.79 | 34.7 | 34.29 | -0.33 | 18.45 | 48.22 | 3.59 | 56.61 | 5.78 | 0.17 | 0.17 | 28.74 | 5.16 | 2.72 | 0.27 | 17.39 | 42.11 | 54.65 | 0.0 | 0.0 | 1.68 | 0.0 | 0 | 4.76 | 0.0 | 0.0 | 39.28 | 27.78 | 133.81 | 45.71 | 22.94 | 112.11 | 2.58 | 21.7 | -5.49 | 41.86 | 27.39 | 114.34 | 0.00 | 0 | 0 |
| 21Q3 (8) | 34.71 | -15.94 | -13.91 | 12.93 | -9.83 | -54.07 | 4.16 | 51.27 | -39.18 | 0 | 0 | 0 | 70.54 | 10.62 | 9.7 | 7.88 | 8.54 | 36.57 | 85.43 | 7.81 | 9.25 | 34.40 | 5.1 | 3.14 | 46.55 | 6.4 | 42.53 | 5.77 | 0.0 | 0.52 | 27.33 | -8.53 | -4.91 | 0.23 | 21.05 | 27.78 | 54.65 | 0.0 | 0.0 | 1.68 | 0 | 0 | 4.76 | 0.0 | 0.0 | 30.74 | 2.43 | 130.43 | 37.18 | 6.96 | 105.41 | 2.12 | -7.83 | -6.19 | 32.86 | 1.7 | 110.64 | 0.00 | 0 | 0 |
| 21Q2 (7) | 41.29 | -0.65 | 1.57 | 14.34 | -18.15 | -62.34 | 2.75 | 69.75 | -19.12 | 0 | 0 | 0 | 63.77 | 10.14 | 1.06 | 7.26 | 22.02 | -1.22 | 79.24 | 11.37 | 3.24 | 32.73 | 11.06 | 0 | 43.75 | 16.08 | 26.59 | 5.77 | 0.0 | 0.52 | 29.88 | -4.41 | 9.25 | 0.19 | -5.0 | 18.75 | 54.65 | 0.0 | 0.0 | 0 | 0 | 0 | 4.76 | 0.0 | 0.0 | 30.01 | 31.91 | 296.43 | 34.76 | 26.35 | 182.14 | 2.3 | -9.8 | 19.79 | 32.31 | 27.71 | 240.46 | 0.00 | 0 | 0 |
| 21Q1 (6) | 41.56 | -5.22 | 10.86 | 17.52 | -20.54 | -55.8 | 1.62 | -76.45 | -84.47 | 0 | 0 | 0 | 57.9 | 3.17 | 14.74 | 5.95 | 67.61 | 49.12 | 71.15 | 5.05 | 1.41 | 29.47 | 1.81 | 0 | 37.69 | 22.41 | 19.01 | 5.77 | 0.0 | 0.52 | 31.26 | 11.72 | 49.21 | 0.2 | 5.26 | 5.26 | 54.65 | 0.0 | 0.0 | 0 | 0 | 0 | 4.76 | 0.0 | 0.0 | 22.75 | 35.42 | 10240.91 | 27.51 | 27.66 | 453.52 | 2.55 | -6.59 | 16.97 | 25.3 | 29.54 | 954.17 | 0.00 | 0 | 0 |
| 20Q4 (5) | 43.85 | 8.75 | 15.91 | 22.05 | -21.67 | -39.51 | 6.88 | 0.58 | -32.35 | 0 | 0 | 0 | 56.12 | -12.72 | -0.83 | 3.55 | -38.47 | 8.56 | 67.73 | -13.39 | -0.99 | 28.95 | -13.21 | 0 | 30.79 | -5.73 | 12.21 | 5.77 | 0.52 | 0.52 | 27.98 | -2.64 | 13.51 | 0.19 | 5.56 | -5.0 | 54.65 | 0.0 | 0.0 | 0 | 0 | 0 | 4.76 | 0.0 | 0.0 | 16.8 | 25.94 | 545.62 | 21.55 | 19.06 | 2098.98 | 2.73 | 20.8 | 18.7 | 19.53 | 25.19 | 1428.57 | 0.00 | 0 | 0 |
| 20Q3 (4) | 40.32 | -0.81 | 0.0 | 28.15 | -26.08 | 0.0 | 6.84 | 101.18 | 0.0 | 0 | 0 | 0.0 | 64.3 | 1.9 | 0.0 | 5.77 | -21.5 | 0.0 | 78.2 | 1.89 | 0.0 | 33.35 | 0 | 0.0 | 32.66 | -5.5 | 0.0 | 5.74 | 0.0 | 0.0 | 28.74 | 5.08 | 0.0 | 0.18 | 12.5 | 0.0 | 54.65 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.76 | 0.0 | 0.0 | 13.34 | 76.22 | 0.0 | 18.1 | 46.92 | 0.0 | 2.26 | 17.71 | 0.0 | 15.6 | 64.38 | 0.0 | 0.00 | 0 | 0.0 |
