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) | 37.89 | -39.65 | 4.25 | -1.16 | 0 | 0 | 0 | 0 | 165.84 | 1.4 | 4.46 | 0 | 35.9 | 30.03 | 21.65 | 28.23 | 23.26 | 13.74 | 11.99 | 22.1 | 0 | 0 | 0.3 | -18.92 | 74.01 | -7.26 | 20.78 | 0.0 | 2.55 | -25.44 | 15.47 | 52.56 | 38.8 | 12.99 | -2.27 | 0 | 13.2 | 73.91 | 0.01 | -1.98 |
| 2022 (9) | 62.78 | 48.77 | 4.3 | -61.05 | 0 | 0 | 0 | 0 | 163.55 | -26.43 | -27.54 | 0 | 27.61 | -48.95 | 16.88 | -30.6 | 20.45 | -29.89 | 9.82 | -2.68 | 0 | 0 | 0.37 | -9.76 | 79.8 | 5.0 | 20.78 | 31.77 | 3.42 | 23.02 | 10.14 | -80.83 | 34.34 | -51.93 | -2.55 | 0 | 7.59 | -84.66 | 0.01 | 8.89 |
| 2021 (8) | 42.2 | 12.41 | 11.04 | 156.74 | 0.21 | 200.0 | 0 | 0 | 222.32 | 32.74 | 50.17 | 807.23 | 54.08 | 43.37 | 24.33 | 8.01 | 29.17 | 12.24 | 10.09 | 2.23 | 0.06 | -90.0 | 0.41 | 17.14 | 76.0 | -6.1 | 15.77 | 3.61 | 2.78 | 65.48 | 52.9 | 872.43 | 71.44 | 219.79 | -3.42 | 0 | 49.48 | 1760.15 | 0.01 | -27.66 |
| 2020 (7) | 37.54 | -16.54 | 4.3 | 330.0 | 0.07 | 0.0 | 0 | 0 | 167.48 | 10.04 | 5.53 | 10960.0 | 37.72 | 39.55 | 22.52 | 26.82 | 25.99 | 32.53 | 9.87 | 3.35 | 0.6 | -18.92 | 0.35 | 0.0 | 80.94 | 0.0 | 15.22 | 0.0 | 1.68 | 69.7 | 5.44 | 688.41 | 22.34 | 32.19 | -2.78 | 0 | 2.66 | 0 | 0.02 | -12.18 |
| 2019 (6) | 44.98 | -29.88 | 1.0 | 0 | 0.07 | 0.0 | 0 | 0 | 152.2 | 0.94 | 0.05 | -96.79 | 27.03 | -28.09 | 17.76 | -28.76 | 19.61 | 58.91 | 9.55 | 2.25 | 0.74 | -14.94 | 0.35 | -2.78 | 80.94 | 0.0 | 15.22 | 1.06 | 0.99 | 0 | 0.69 | -61.67 | 16.9 | 0.24 | -2.58 | 0 | -1.89 | 0 | 0.02 | -2.76 |
| 2018 (5) | 64.15 | 4.75 | 0 | 0 | 0.07 | 0.0 | 0 | 0 | 150.78 | -10.58 | 1.56 | 0 | 37.59 | 40.68 | 24.93 | 57.33 | 12.34 | -34.33 | 9.34 | -0.64 | 0.87 | -10.31 | 0.36 | -16.28 | 80.94 | -3.0 | 15.06 | -21.89 | 0 | 0 | 1.8 | 0 | 16.86 | 11.95 | -0.99 | 0 | 0.81 | 0 | 0.02 | -2.11 |
| 2017 (4) | 61.24 | -17.2 | 0 | 0 | 0.07 | -12.5 | 0 | 0 | 168.62 | -35.19 | -8.88 | 0 | 26.72 | -55.12 | 15.85 | -30.74 | 18.79 | -28.83 | 9.4 | -0.32 | 0.97 | -18.49 | 0.43 | 30.3 | 83.44 | 0.0 | 19.28 | 9.24 | 0 | 0 | -4.22 | 0 | 15.06 | -59.99 | 0.35 | -81.68 | -3.87 | 0 | 0.02 | -27.93 |
| 2016 (3) | 73.96 | 24.78 | 0 | 0 | 0.08 | 60.0 | 0 | 0 | 260.18 | 25.85 | 16.31 | -6.8 | 59.53 | 81.83 | 22.88 | 44.48 | 26.4 | 58.46 | 9.43 | -77.62 | 1.19 | 40.0 | 0.33 | -38.89 | 83.44 | 0.0 | 17.65 | 11.01 | 0 | 0 | 19.99 | 14.16 | 37.64 | 12.66 | 1.91 | -63.13 | 21.9 | -3.48 | 0.03 | -2.76 |
| 2015 (2) | 59.27 | -12.46 | 0 | 0 | 0.05 | -89.13 | 0.34 | 0.0 | 206.74 | 15.92 | 17.5 | 109.58 | 32.74 | 23.18 | 15.84 | 6.26 | 16.66 | -11.43 | 42.13 | -5.83 | 0.85 | -6.59 | 0.54 | -14.29 | 83.44 | 0.0 | 15.9 | 5.51 | 0 | 0 | 17.51 | 107.96 | 33.41 | 42.29 | 5.18 | 47.58 | 22.69 | 90.19 | 0.03 | -9.17 |
| 2014 (1) | 67.71 | -39.37 | 0 | 0 | 0.46 | 820.0 | 0.34 | 0 | 178.35 | -39.55 | 8.35 | -26.11 | 26.58 | -25.84 | 14.90 | 22.69 | 18.81 | -37.43 | 44.74 | 3.52 | 0.91 | -32.59 | 0.63 | 12.5 | 83.44 | 0.0 | 15.07 | 8.11 | 0 | 0 | 8.42 | -39.07 | 23.48 | -15.42 | 3.51 | 312.94 | 11.93 | -18.68 | 0.03 | -6.09 |
| 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) | 45.06 | 36.96 | 9.77 | 10.94 | 173.5 | 64.51 | 0 | 0 | 0 | 0 | 0 | 0 | 74.29 | 25.87 | 49.96 | 1.43 | -41.63 | 204.26 | 57.78 | 12.22 | 33.53 | 26.11 | -0.33 | -5.37 | 31.93 | -11.01 | 19.14 | 12.23 | -0.49 | 0.74 | 0 | 0 | 0 | 0.24 | 9.09 | -11.11 | 68.0 | -8.12 | -8.12 | 21.23 | 0.0 | 2.17 | 2.27 | 0.0 | -10.98 | 20.88 | 7.41 | 43.9 | 44.38 | 3.33 | 17.28 | 0.21 | 170.0 | 231.25 | 21.09 | 10.19 | 46.97 | 0.01 | 3.61 | -4.21 |
| 24Q2 (19) | 32.9 | -7.53 | -1.56 | 4.0 | -47.58 | -39.12 | 0 | 0 | 0 | 0 | 0 | 0 | 59.02 | 36.49 | 53.86 | 2.45 | -57.17 | 194.96 | 51.49 | 39.73 | 67.56 | 26.20 | 25.04 | 24.57 | 35.88 | 17.29 | 26.78 | 12.29 | 2.59 | 5.67 | 0 | 0 | 0 | 0.22 | -15.38 | -18.52 | 74.01 | 0.0 | -7.26 | 21.23 | 2.17 | 2.17 | 2.27 | -10.98 | -10.98 | 19.44 | 13.15 | 38.46 | 42.95 | 6.02 | 14.93 | -0.3 | 58.9 | 74.79 | 19.14 | 16.35 | 48.95 | 0.01 | 1.11 | -3.55 |
| 24Q1 (18) | 35.58 | -6.1 | -30.93 | 7.63 | 79.53 | 90.75 | 0 | 0 | 0 | 0 | 0 | 0 | 43.24 | -3.37 | 30.28 | 5.72 | 489.69 | 2.14 | 36.85 | 2.65 | 32.55 | 20.95 | -3.22 | 15.08 | 30.59 | 31.51 | 29.78 | 11.98 | -0.08 | 21.13 | 0 | 0 | 0 | 0.26 | -13.33 | -18.75 | 74.01 | 0.0 | -7.26 | 20.78 | 0.0 | 0.0 | 2.55 | 0.0 | -25.44 | 17.18 | 11.05 | 9.15 | 40.51 | 4.41 | 1.4 | -0.73 | 67.84 | 23.16 | 16.45 | 24.62 | 11.22 | 0.01 | -6.56 | -6.89 |
| 23Q4 (17) | 37.89 | -7.7 | -39.65 | 4.25 | -36.09 | -1.16 | 0 | 0 | 0 | 0 | 0 | 0 | 44.75 | -9.67 | 25.24 | 0.97 | 106.38 | 123.15 | 35.9 | -17.03 | 30.03 | 21.65 | -21.55 | 28.23 | 23.26 | -13.21 | 13.74 | 11.99 | -1.24 | 22.1 | 0 | 0 | 0 | 0.3 | 11.11 | -18.92 | 74.01 | 0.0 | -7.26 | 20.78 | 0.0 | 0.0 | 2.55 | 0.0 | -25.44 | 15.47 | 6.62 | 52.56 | 38.8 | 2.54 | 12.99 | -2.27 | -1318.75 | 10.98 | 13.2 | -8.01 | 73.91 | 0.01 | -2.15 | -1.98 |
| 23Q3 (16) | 41.05 | 22.83 | -16.95 | 6.65 | 1.22 | 62.2 | 0 | 0 | 0 | 0 | 0 | 0 | 49.54 | 29.14 | 27.55 | 0.47 | 118.22 | -95.45 | 43.27 | 40.81 | 16.1 | 27.59 | 31.2 | 40.93 | 26.8 | -5.3 | 30.99 | 12.14 | 4.39 | 25.67 | 0 | 0 | 0 | 0.27 | 0.0 | -20.59 | 74.01 | -7.26 | -7.26 | 20.78 | 0.0 | 0.0 | 2.55 | 0.0 | -25.44 | 14.51 | 3.35 | 0.83 | 37.84 | 1.26 | -1.97 | -0.16 | 86.55 | 91.67 | 14.35 | 11.67 | 15.08 | 0.01 | 4.32 | -15.34 |
| 23Q2 (15) | 33.42 | -35.12 | -25.83 | 6.57 | 64.25 | -19.88 | 0 | 0 | 0 | 0 | 0 | 0 | 38.36 | 15.58 | -14.64 | -2.58 | -146.07 | 31.56 | 30.73 | 10.54 | -12.87 | 21.03 | 15.52 | 29.73 | 28.3 | 20.07 | 4.27 | 11.63 | 17.59 | 20.89 | 0 | 0 | 0 | 0.27 | -15.62 | -12.9 | 79.8 | 0.0 | 0.0 | 20.78 | 0.0 | 0.0 | 2.55 | -25.44 | -25.44 | 14.04 | -10.8 | 245.81 | 37.37 | -6.46 | 32.19 | -1.19 | -25.26 | 51.43 | 12.85 | -13.12 | 698.14 | 0.01 | -2.38 | -19.22 |
| 23Q1 (14) | 51.51 | -17.95 | 6.62 | 4.0 | -6.98 | -64.94 | 0 | 0 | 0 | 0 | 0 | 0 | 33.19 | -7.11 | -24.64 | 5.6 | 233.65 | 118.73 | 27.8 | 0.69 | -20.44 | 18.21 | 7.84 | 15.31 | 23.57 | 15.26 | -29.58 | 9.89 | 0.71 | -2.18 | 0 | 0 | -100.0 | 0.32 | -13.51 | -11.11 | 79.8 | 0.0 | 5.0 | 20.78 | 0.0 | 31.77 | 3.42 | 0.0 | 23.02 | 15.74 | 55.23 | -31.54 | 39.95 | 16.34 | -3.83 | -0.95 | 62.75 | 46.63 | 14.79 | 94.86 | -30.27 | 0.01 | -1.64 | -12.65 |
| 22Q4 (13) | 62.78 | 27.01 | 48.77 | 4.3 | 4.88 | -61.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | 35.73 | -8.01 | -42.87 | -4.19 | -140.56 | 22.26 | 27.61 | -25.92 | -48.95 | 16.88 | -13.78 | -30.6 | 20.45 | -0.05 | -29.89 | 9.82 | 1.66 | -2.68 | 0 | 0 | -100.0 | 0.37 | 8.82 | -9.76 | 79.8 | 0.0 | 5.0 | 20.78 | 0.0 | 31.77 | 3.42 | 0.0 | 23.02 | 10.14 | -29.53 | -80.83 | 34.34 | -11.04 | -51.93 | -2.55 | -32.81 | 25.44 | 7.59 | -39.13 | -84.66 | 0.01 | -15.48 | 8.89 |
| 22Q3 (12) | 49.43 | 9.7 | 65.1 | 4.1 | -50.0 | -31.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 38.84 | -13.57 | -41.2 | 10.33 | 374.01 | 1074.53 | 37.27 | 5.67 | -30.28 | 19.58 | 20.78 | -22.56 | 20.46 | -24.61 | -43.28 | 9.66 | 0.42 | -3.59 | 0 | 0 | -100.0 | 0.34 | 9.68 | -8.11 | 79.8 | 0.0 | 5.0 | 20.78 | 0.0 | 31.77 | 3.42 | 0.0 | 23.02 | 14.39 | 254.43 | -75.3 | 38.6 | 36.54 | -49.75 | -1.92 | 21.63 | 46.37 | 12.47 | 674.53 | -77.2 | 0.01 | -0.46 | 28.79 |
| 22Q2 (11) | 45.06 | -6.73 | 30.99 | 8.2 | -28.13 | 36.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 44.94 | 2.04 | -7.66 | -3.77 | 87.39 | -146.72 | 35.27 | 0.94 | -9.66 | 16.21 | 2.68 | -20.59 | 27.14 | -18.91 | -33.12 | 9.62 | -4.85 | -5.5 | 0 | -100.0 | -100.0 | 0.31 | -13.89 | -22.5 | 79.8 | 5.0 | -1.41 | 20.78 | 31.77 | 31.77 | 3.42 | 23.02 | 23.02 | 4.06 | -82.34 | -93.16 | 28.27 | -31.95 | -63.71 | -2.45 | -37.64 | 31.18 | 1.61 | -92.41 | -97.11 | 0.01 | 5.56 | 36.62 |
| 22Q1 (10) | 48.31 | 14.48 | 25.77 | 11.41 | 3.35 | 90.17 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 44.04 | -29.58 | -2.26 | -29.9 | -454.73 | -161.59 | 34.94 | -35.39 | 0.58 | 15.79 | -35.09 | -16.93 | 33.47 | 14.74 | 19.75 | 10.11 | 0.2 | -1.27 | 0.06 | 0.0 | -60.0 | 0.36 | -12.2 | -7.69 | 76.0 | 0.0 | -6.1 | 15.77 | 0.0 | 3.61 | 2.78 | 0.0 | 65.48 | 22.99 | -56.54 | -57.42 | 41.54 | -41.85 | -41.39 | -1.78 | 47.95 | 31.8 | 21.21 | -57.13 | -58.72 | 0.01 | 22.61 | 25.07 |
| 21Q4 (9) | 42.2 | 40.95 | 12.41 | 11.04 | 84.0 | 156.74 | 0.21 | -8.7 | 200.0 | 0 | 0 | 0 | 62.54 | -5.31 | 21.06 | -5.39 | -408.49 | -219.25 | 54.08 | 1.16 | 43.37 | 24.33 | -3.79 | 8.01 | 29.17 | -19.13 | 12.24 | 10.09 | 0.7 | 2.23 | 0.06 | -40.0 | -90.0 | 0.41 | 10.81 | 17.14 | 76.0 | 0.0 | -6.1 | 15.77 | 0.0 | 3.61 | 2.78 | 0.0 | 65.48 | 52.9 | -9.22 | 872.43 | 71.44 | -7.0 | 219.79 | -3.42 | 4.47 | -23.02 | 49.48 | -9.53 | 1760.15 | 0.01 | -0.04 | -27.66 |
| 21Q3 (8) | 29.94 | -12.97 | -25.36 | 6.0 | 0.0 | -17.81 | 0.23 | -11.54 | 283.33 | 0 | 0 | 0 | 66.05 | 35.71 | 44.03 | -1.06 | -113.14 | -143.98 | 53.46 | 36.94 | 40.2 | 25.28 | 23.86 | 4.66 | 36.07 | -11.11 | 78.65 | 10.02 | -1.57 | 2.56 | 0.1 | -37.5 | -84.62 | 0.37 | -7.5 | 19.35 | 76.0 | -6.1 | -6.1 | 15.77 | 0.0 | 3.61 | 2.78 | 0.0 | 65.48 | 58.27 | -1.8 | 5727.0 | 76.82 | -1.37 | 329.16 | -3.58 | -0.56 | -6.55 | 54.69 | -1.95 | 2417.37 | 0.01 | 5.6 | -30.88 |
| 21Q2 (7) | 34.4 | -10.44 | -4.89 | 6.0 | 0.0 | 39.53 | 0.26 | -10.34 | 0 | 0 | 0 | 0 | 48.67 | 8.01 | 21.04 | 8.07 | -83.38 | 333.87 | 39.04 | 12.38 | 31.23 | 20.41 | 7.41 | 0 | 40.58 | 45.19 | 201.04 | 10.18 | -0.59 | 5.71 | 0.16 | 6.67 | -77.46 | 0.4 | 2.56 | 25.0 | 80.94 | 0.0 | 0.0 | 15.77 | 3.61 | 3.61 | 2.78 | 65.48 | 65.48 | 59.34 | 9.91 | 4338.57 | 77.89 | 9.89 | 402.84 | -3.56 | -36.4 | 4.56 | 55.78 | 8.56 | 1187.33 | 0.01 | -3.36 | -37.93 |
| 21Q1 (6) | 38.41 | 2.32 | -17.56 | 6.0 | 39.53 | 334.78 | 0.29 | 314.29 | 314.29 | 0 | 0 | 0 | 45.06 | -12.78 | 51.46 | 48.55 | 974.12 | 1589.26 | 34.74 | -7.9 | 97.05 | 19.01 | -15.61 | 0 | 27.95 | 7.54 | 56.41 | 10.24 | 3.75 | 10.46 | 0.15 | -75.0 | -78.87 | 0.39 | 11.43 | 14.71 | 80.94 | 0.0 | 0.0 | 15.22 | 0.0 | 0.0 | 1.68 | 0.0 | 69.7 | 53.99 | 892.46 | 2200.78 | 70.88 | 217.28 | 419.65 | -2.61 | 6.12 | 17.67 | 51.38 | 1831.58 | 995.12 | 0.01 | -29.08 | -36.48 |
| 20Q4 (5) | 37.54 | -6.41 | -16.54 | 4.3 | -41.1 | 330.0 | 0.07 | 16.67 | 0 | 0 | 0 | 0 | 51.66 | 12.65 | 22.97 | 4.52 | 87.55 | 422.86 | 37.72 | -1.08 | 39.55 | 22.52 | -6.78 | 0 | 25.99 | 28.73 | 32.53 | 9.87 | 1.02 | 3.35 | 0.6 | -7.69 | -18.92 | 0.35 | 12.9 | 0.0 | 80.94 | 0.0 | 0.0 | 15.22 | 0.0 | 0.0 | 1.68 | 0.0 | 69.7 | 5.44 | 444.0 | 688.41 | 22.34 | 24.8 | 32.19 | -2.78 | 17.26 | -7.75 | 2.66 | 212.71 | 240.74 | 0.02 | -4.49 | -12.18 |
| 20Q3 (4) | 40.11 | 10.89 | 0.0 | 7.3 | 69.77 | 0.0 | 0.06 | 0 | 0.0 | 0 | 0 | 0.0 | 45.86 | 14.05 | 0.0 | 2.41 | 29.57 | 0.0 | 38.13 | 28.17 | 0.0 | 24.16 | 0 | 0.0 | 20.19 | 49.78 | 0.0 | 9.77 | 1.45 | 0.0 | 0.65 | -8.45 | 0.0 | 0.31 | -3.12 | 0.0 | 80.94 | 0.0 | 0.0 | 15.22 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 1.0 | 171.43 | 0.0 | 17.9 | 15.56 | 0.0 | -3.36 | 9.92 | 0.0 | -2.36 | 54.0 | 0.0 | 0.02 | -5.18 | 0.0 |
