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) | 93.86 | -16.37 | 32.3 | 0 | 0 | 0 | 0 | 0 | 688.9 | 42.93 | 46.55 | 16.4 | 72.11 | -14.1 | 10.47 | -39.9 | 0.24 | -53.85 | 8.06 | -3.93 | 0 | 0 | 0.14 | -26.32 | 19.06 | 0.0 | 30.97 | 14.92 | 0 | 0 | 67.37 | 27.19 | 98.35 | 23.08 | 5.84 | -17.98 | 73.21 | 21.83 | 0.02 | 30.0 |
| 2022 (9) | 112.23 | 62.11 | 0 | 0 | 0 | 0 | 0 | 0 | 482.0 | 88.24 | 39.99 | 44.42 | 83.95 | 189.68 | 17.42 | 53.89 | 0.52 | -10.34 | 8.39 | -4.11 | 0 | 0 | 0.19 | -13.64 | 19.06 | 0.0 | 26.95 | 11.55 | 0 | 0 | 52.97 | 32.09 | 79.91 | 24.35 | 7.12 | -20.62 | 60.09 | 22.46 | 0.02 | 13.33 |
| 2021 (8) | 69.23 | -18.57 | 0 | 0 | 0 | 0 | 0 | 0 | 256.06 | -28.55 | 27.69 | -31.34 | 28.98 | -59.44 | 11.32 | -43.23 | 0.58 | 13.73 | 8.75 | 3.06 | 0 | 0 | 0.22 | 633.33 | 19.06 | 0.0 | 24.16 | 19.84 | 0 | 0 | 40.1 | -17.59 | 64.26 | -6.63 | 8.97 | 5.78 | 49.07 | -14.12 | 0.02 | 13.15 |
| 2020 (7) | 85.02 | 33.03 | 0 | 0 | 0 | 0 | 0 | 0 | 358.37 | 49.81 | 40.33 | 43.27 | 71.45 | 45.73 | 19.94 | -2.73 | 0.51 | 34.21 | 8.49 | 1.31 | 0 | 0 | 0.03 | 0.0 | 19.06 | 0.0 | 20.16 | 16.53 | 0 | 0 | 48.66 | 34.2 | 68.82 | 28.49 | 8.48 | -9.01 | 57.14 | 25.36 | 0.01 | -25.57 |
| 2019 (6) | 63.91 | -9.08 | 0 | 0 | 0 | 0 | 0 | 0 | 239.21 | 31.96 | 28.15 | 31.05 | 49.03 | 11.33 | 20.50 | -15.63 | 0.38 | -2.56 | 8.38 | 10.7 | 0 | 0 | 0.03 | 200.0 | 19.06 | 0.0 | 17.3 | 14.12 | 0 | 0 | 36.26 | 30.43 | 53.56 | 21.48 | 9.32 | 64.96 | 45.58 | 36.26 | 0.02 | -37.21 |
| 2018 (5) | 70.29 | -12.09 | 0 | 0 | 0 | 0 | 0 | 0 | 181.28 | 44.72 | 21.48 | 76.79 | 44.04 | 157.85 | 24.29 | 78.16 | 0.39 | 11.43 | 7.57 | 0.53 | 0 | 0 | 0.01 | -50.0 | 19.06 | -19.98 | 15.16 | 8.75 | 1.13 | -15.67 | 27.8 | 39.49 | 44.09 | 25.26 | 5.65 | 0 | 33.45 | 77.93 | 0.03 | -0.13 |
| 2017 (4) | 79.96 | 21.67 | 0 | 0 | 0 | 0 | 0 | 0 | 125.26 | -18.8 | 12.15 | -21.71 | 17.08 | -61.7 | 13.64 | -52.83 | 0.35 | 12.9 | 7.53 | -1.44 | 0 | 0 | 0.02 | 0.0 | 23.82 | 0.0 | 13.94 | 12.51 | 1.34 | 112.7 | 19.93 | -18.92 | 35.2 | -6.38 | -1.13 | 0 | 18.8 | -19.1 | 0.03 | 1186.68 |
| 2016 (3) | 65.72 | 22.11 | 0 | 0 | 0 | 0 | 0 | 0 | 154.27 | 24.22 | 15.52 | 24.66 | 44.6 | 170.3 | 28.91 | 117.6 | 0.31 | -56.94 | 7.64 | 4.23 | 0 | 0 | 0.02 | 0.0 | 23.82 | 0.0 | 12.39 | 11.12 | 0.63 | 26.0 | 24.58 | 16.11 | 37.6 | 14.56 | -1.34 | 0 | 23.24 | 13.26 | 0.00 | -24.97 |
| 2015 (2) | 53.82 | -18.55 | 0 | 0 | 0 | 0 | 0 | 0 | 124.19 | 78.69 | 12.45 | 67.11 | 16.5 | 19.13 | 13.29 | -33.33 | 0.72 | 18.03 | 7.33 | 0.41 | 0 | 0 | 0.02 | -33.33 | 23.82 | 0.0 | 11.15 | 7.21 | 0.5 | -62.41 | 21.17 | 45.4 | 32.82 | 24.89 | -0.65 | 0 | 20.52 | 45.95 | 0.00 | 37.26 |
| 2014 (1) | 66.08 | -3.31 | 0 | 0 | 0 | 0 | 0 | 0 | 69.5 | -39.27 | 7.45 | -33.66 | 13.85 | 41.91 | 19.93 | 133.69 | 0.61 | -3.17 | 7.3 | 7.83 | 0 | 0 | 0.03 | 0.0 | 23.82 | 0.0 | 10.4 | 12.07 | 1.33 | -45.93 | 14.56 | 10.64 | 26.28 | 5.54 | -0.5 | 0 | 14.06 | 19.35 | 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) | 72.47 | -31.18 | -38.62 | 10.76 | -84.23 | -79.59 | 0 | 0 | 0 | 0 | 0 | 0 | 111.54 | -1.91 | -36.43 | 17.5 | 46.69 | 33.89 | 84.68 | 13.28 | 35.6 | 16.00 | 26.96 | 77.07 | 0.29 | -12.12 | 20.83 | 7.85 | -5.54 | -3.8 | 0 | 0 | 0 | 0.14 | -6.67 | -12.5 | 19.06 | 0.0 | 0.0 | 35.63 | 0.0 | 15.05 | 0 | 0 | 0 | 65.49 | 36.47 | 13.86 | 101.12 | 20.93 | 14.27 | 5.95 | 15.76 | -34.18 | 71.44 | 34.46 | 7.33 | 0.03 | -11.38 | 46.09 |
| 24Q2 (19) | 105.3 | 11.75 | -8.02 | 68.24 | 64.83 | 202.35 | 0 | 0 | 0 | 0 | 0 | 0 | 113.71 | -7.21 | -35.47 | 11.93 | -6.36 | -3.56 | 74.75 | 19.56 | -41.87 | 12.60 | 32.16 | -35.74 | 0.33 | 22.22 | -5.71 | 8.31 | 1.47 | -4.26 | 0 | 0 | 0 | 0.15 | 15.38 | -16.67 | 19.06 | 0.0 | 0.0 | 35.63 | 15.05 | 15.05 | 0 | 0 | 0 | 47.99 | 17.85 | 7.96 | 83.62 | 16.64 | 10.87 | 5.14 | -25.51 | -37.01 | 53.13 | 11.57 | 0.99 | 0.03 | -6.81 | 103.77 |
| 24Q1 (18) | 94.23 | 0.39 | -25.15 | 41.4 | 28.17 | 598.15 | 0 | 0 | 0 | 0 | 0 | 0 | 122.54 | -32.49 | -21.3 | 12.74 | 29.47 | 13.04 | 62.52 | -13.3 | -5.19 | 9.53 | -8.91 | -16.17 | 0.27 | 12.5 | -15.62 | 8.19 | 1.61 | -3.08 | 0 | 0 | 0 | 0.13 | -7.14 | -23.53 | 19.06 | 0.0 | 0.0 | 30.97 | 0.0 | 14.92 | 0 | 0 | 0 | 40.72 | -39.56 | 12.8 | 71.69 | -27.11 | 13.7 | 6.9 | 18.15 | 21.69 | 47.62 | -34.95 | 14.01 | 0.03 | 31.22 | 35.14 |
| 23Q4 (17) | 93.86 | -20.5 | -16.37 | 32.3 | -38.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 181.52 | 3.45 | -1.27 | 9.84 | -24.71 | -2.09 | 72.11 | 15.47 | -14.1 | 10.47 | 15.86 | -39.9 | 0.24 | 0.0 | -53.85 | 8.06 | -1.23 | -3.93 | 0 | 0 | 0 | 0.14 | -12.5 | -26.32 | 19.06 | 0.0 | 0.0 | 30.97 | 0.0 | 14.92 | 0 | 0 | 0 | 67.37 | 17.12 | 27.19 | 98.35 | 11.14 | 23.08 | 5.84 | -35.4 | -17.98 | 73.21 | 9.99 | 21.83 | 0.02 | 34.8 | 30.0 |
| 23Q3 (16) | 118.06 | 3.13 | 36.27 | 52.72 | 133.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 175.46 | -0.42 | 25.22 | 13.07 | 5.66 | -17.75 | 62.45 | -51.44 | 118.59 | 9.03 | -53.92 | 18.16 | 0.24 | -31.43 | -64.71 | 8.16 | -5.99 | -5.45 | 0 | 0 | 0 | 0.16 | -11.11 | -20.0 | 19.06 | 0.0 | 0.0 | 30.97 | 0.0 | 14.92 | 0 | 0 | 0 | 57.52 | 29.4 | 34.9 | 88.49 | 17.33 | 27.16 | 9.04 | 10.78 | 13.71 | 66.56 | 26.52 | 31.57 | 0.02 | 23.61 | 12.55 |
| 23Q2 (15) | 114.48 | -9.07 | 79.92 | 22.57 | 280.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 176.2 | 13.16 | 76.01 | 12.37 | 9.76 | 41.53 | 128.6 | 95.03 | 167.81 | 19.61 | 72.4 | 20.97 | 0.35 | 9.38 | -48.53 | 8.68 | 2.72 | 4.2 | 0 | 0 | 0 | 0.18 | 5.88 | -14.29 | 19.06 | 0.0 | 0.0 | 30.97 | 14.92 | 14.92 | 0 | 0 | 0 | 44.45 | 23.13 | 66.17 | 75.42 | 19.62 | 40.47 | 8.16 | 43.92 | -16.22 | 52.61 | 25.95 | 44.18 | 0.01 | -38.2 | -37.48 |
| 23Q1 (14) | 125.9 | 12.18 | 56.4 | 5.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 155.71 | -15.31 | 168.79 | 11.27 | 12.14 | 111.84 | 65.94 | -21.45 | 165.67 | 11.37 | -34.7 | 17.33 | 0.32 | -38.46 | -52.24 | 8.45 | 0.72 | 0.12 | 0 | 0 | 0 | 0.17 | -10.53 | -19.05 | 19.06 | 0.0 | 0.0 | 26.95 | 0.0 | 11.55 | 0 | 0 | 0 | 36.1 | -31.85 | 73.56 | 63.05 | -21.1 | 40.24 | 5.67 | -20.37 | -56.28 | 41.77 | -30.49 | 23.69 | 0.02 | 26.23 | 2.31 |
| 22Q4 (13) | 112.23 | 29.54 | 62.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 183.85 | 31.21 | 143.57 | 10.05 | -36.75 | 25.78 | 83.95 | 193.84 | 189.68 | 17.42 | 127.78 | 53.9 | 0.52 | -23.53 | -10.34 | 8.39 | -2.78 | -4.11 | 0 | 0 | 0 | 0.19 | -5.0 | -13.64 | 19.06 | 0.0 | 0.0 | 26.95 | 0.0 | 11.55 | 0 | 0 | 0 | 52.97 | 24.23 | 32.09 | 79.91 | 14.83 | 24.35 | 7.12 | -10.44 | -20.62 | 60.09 | 18.78 | 22.46 | 0.02 | 16.71 | 13.33 |
| 22Q3 (12) | 86.64 | 36.16 | 6.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 140.12 | 39.97 | 123.33 | 15.89 | 81.81 | 138.23 | 28.57 | -40.5 | 4.46 | 7.65 | -52.83 | -29.86 | 0.68 | 0.0 | 23.64 | 8.63 | 3.6 | 2.62 | 0 | 0 | 0 | 0.2 | -4.76 | 233.33 | 19.06 | 0.0 | 0.0 | 26.95 | 0.0 | 11.55 | 0 | 0 | 0 | 42.64 | 59.4 | 33.38 | 69.59 | 29.61 | 23.98 | 7.95 | -18.38 | -27.26 | 50.59 | 38.64 | 17.93 | 0.02 | -31.33 | 7.42 |
| 22Q2 (11) | 63.63 | -20.96 | -28.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.11 | 72.81 | 67.1 | 8.74 | 64.29 | 56.91 | 48.02 | 93.47 | 25.51 | 16.21 | 67.22 | 30.4 | 0.68 | 1.49 | 38.78 | 8.33 | -1.3 | 0.85 | 0 | 0 | 0 | 0.21 | 0.0 | 600.0 | 19.06 | 0.0 | 0.0 | 26.95 | 11.55 | 33.68 | 0 | 0 | 0 | 26.75 | 28.61 | -8.7 | 53.69 | 19.42 | 8.55 | 9.74 | -24.9 | 24.71 | 36.49 | 8.05 | -1.67 | 0.02 | 1.13 | 18.17 |
| 22Q1 (10) | 80.5 | 16.28 | -19.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57.93 | -23.25 | -0.02 | 5.32 | -33.42 | -28.78 | 24.82 | -14.35 | -40.31 | 9.69 | -14.35 | -18.91 | 0.67 | 15.52 | 48.89 | 8.44 | -3.54 | 3.43 | 0 | 0 | 0 | 0.21 | -4.55 | 600.0 | 19.06 | 0.0 | 0.0 | 24.16 | 0.0 | 19.84 | 0 | 0 | 0 | 20.8 | -48.13 | -12.35 | 44.96 | -30.03 | 2.44 | 12.97 | 44.59 | 46.22 | 33.77 | -31.18 | 3.59 | 0.02 | 39.83 | 14.61 |
| 21Q4 (9) | 69.23 | -14.63 | -18.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 75.48 | 20.31 | 7.38 | 7.99 | 19.79 | -9.72 | 28.98 | 5.96 | -59.44 | 11.32 | 3.81 | -43.23 | 0.58 | 5.45 | 13.73 | 8.75 | 4.04 | 3.06 | 0 | 0 | 0 | 0.22 | 266.67 | 633.33 | 19.06 | 0.0 | 0.0 | 24.16 | 0.0 | 19.84 | 0 | 0 | 0 | 40.1 | 25.43 | -17.59 | 64.26 | 14.48 | -6.63 | 8.97 | -17.93 | 5.78 | 49.07 | 14.38 | -14.12 | 0.02 | 10.62 | 13.15 |
| 21Q3 (8) | 81.09 | -9.04 | 42.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62.74 | 4.72 | -47.57 | 6.67 | 19.75 | -48.21 | 27.35 | -28.52 | -73.74 | 10.90 | -12.29 | -62.33 | 0.55 | 12.24 | 3.77 | 8.41 | 1.82 | 1.69 | 0 | 0 | 0 | 0.06 | 100.0 | 50.0 | 19.06 | 0.0 | 0.0 | 24.16 | 19.84 | 19.84 | 0 | 0 | 0 | 31.97 | 9.11 | -20.29 | 56.13 | 13.49 | -6.87 | 10.93 | 39.95 | 29.35 | 42.9 | 15.6 | -11.66 | 0.01 | -24.46 | 15.31 |
| 21Q2 (7) | 89.15 | -10.52 | 125.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59.91 | 3.4 | -40.06 | 5.57 | -25.44 | -50.0 | 38.26 | -7.98 | -66.5 | 12.43 | 3.98 | 0 | 0.49 | 8.89 | -7.55 | 8.26 | 1.23 | 1.35 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 19.06 | 0.0 | 0.0 | 20.16 | 0.0 | 0.0 | 0 | 0 | 0 | 29.3 | 23.47 | 7.6 | 49.46 | 12.69 | 4.37 | 7.81 | -11.95 | 3.99 | 37.11 | 13.83 | 6.82 | 0.02 | -1.92 | -15.76 |
| 21Q1 (6) | 99.63 | 17.18 | 125.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57.94 | -17.57 | -15.38 | 7.47 | -15.59 | 0.13 | 41.58 | -41.81 | -21.43 | 11.95 | -40.04 | 0 | 0.45 | -11.76 | -2.17 | 8.16 | -3.89 | 0.25 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 19.06 | 0.0 | 0.0 | 20.16 | 0.0 | 16.53 | 0 | 0 | 0 | 23.73 | -51.23 | 25.29 | 43.89 | -36.22 | 21.11 | 8.87 | 4.6 | 10.19 | 32.6 | -42.95 | 20.79 | 0.02 | 38.05 | -25.13 |
| 20Q4 (5) | 85.02 | 48.95 | 33.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70.29 | -41.26 | -2.06 | 8.85 | -31.29 | 13.03 | 71.45 | -31.39 | 45.73 | 19.94 | -31.11 | 0 | 0.51 | -3.77 | 34.21 | 8.49 | 2.66 | 1.31 | 0 | 0 | 0 | 0.03 | -25.0 | 0.0 | 19.06 | 0.0 | 0.0 | 20.16 | 0.0 | 16.53 | 0 | 0 | 0 | 48.66 | 21.32 | 34.2 | 68.82 | 14.19 | 28.49 | 8.48 | 0.36 | -9.01 | 57.14 | 17.67 | 25.36 | 0.01 | 12.74 | -25.57 |
| 20Q3 (4) | 57.08 | 44.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 119.67 | 19.73 | 0.0 | 12.88 | 15.62 | 0.0 | 104.14 | -8.81 | 0.0 | 28.94 | 0 | 0.0 | 0.53 | 0.0 | 0.0 | 8.27 | 1.47 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0.0 | 0.0 | 19.06 | 0.0 | 0.0 | 20.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 40.11 | 47.3 | 0.0 | 60.27 | 27.18 | 0.0 | 8.45 | 12.52 | 0.0 | 48.56 | 39.78 | 0.0 | 0.01 | -44.81 | 0.0 |
