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) | 6.34 | 4.97 | 37.57 | -14.65 | 1.47 | -85.73 | 0 | 0 | 25.54 | -24.53 | 4.42 | -56.24 | 0.27 | 17.39 | 1.06 | 55.54 | 347.93 | 6.5 | 0.17 | 0.0 | 94.35 | 27.81 | 1.56 | -2.5 | 36.94 | 0.08 | 17.76 | 5.65 | 0 | 0 | 122.49 | 2.91 | 140.26 | 3.25 | 0 | 0 | 122.49 | 2.91 | 0.00 | 0 |
| 2022 (9) | 6.04 | -43.45 | 44.02 | 20.44 | 10.3 | 2091.49 | 0 | 0 | 33.84 | -49.17 | 10.1 | -40.13 | 0.23 | -86.39 | 0.68 | -73.23 | 326.68 | 3.7 | 0.17 | 21.43 | 73.82 | -14.24 | 1.6 | -3.03 | 36.91 | -0.73 | 16.81 | 11.1 | 0 | 0 | 119.03 | 7.03 | 135.84 | 7.52 | 0 | 0 | 119.03 | 7.03 | 0.00 | 0 |
| 2021 (8) | 10.68 | 70.88 | 36.55 | -18.58 | 0.47 | -65.44 | 0 | 0 | 66.57 | -23.2 | 16.87 | 0.12 | 1.69 | 15.75 | 2.54 | 50.72 | 315.03 | 7.94 | 0.14 | -12.5 | 86.08 | 25.44 | 1.65 | -2.37 | 37.18 | 0.16 | 15.13 | 10.36 | 0 | 0 | 111.21 | 16.1 | 126.34 | 15.38 | 0 | 0 | 111.21 | 16.1 | 0.00 | 0 |
| 2020 (7) | 6.25 | 58.23 | 44.89 | -9.42 | 1.36 | -96.26 | 0 | 0 | 86.68 | 44.71 | 16.85 | 1.69 | 1.46 | 29.2 | 1.68 | -10.71 | 291.86 | -13.32 | 0.16 | 6.67 | 68.62 | -3.27 | 1.69 | -2.87 | 37.12 | -3.53 | 13.71 | 13.68 | 0 | 0 | 95.79 | 15.01 | 109.5 | 14.85 | 0 | 0 | 95.79 | 15.01 | 0.00 | 0 |
| 2019 (6) | 3.95 | 61.22 | 49.56 | -44.72 | 36.34 | 707.56 | 0 | 0 | 59.9 | 81.63 | 16.57 | 233.4 | 1.13 | 1030.0 | 1.89 | 522.16 | 336.72 | 8.37 | 0.15 | 7.14 | 70.94 | 20.05 | 1.74 | -1.69 | 38.48 | 0.03 | 12.06 | 4.33 | 0 | 0 | 83.29 | 23.91 | 95.34 | 21.02 | 0 | 0 | 83.29 | 23.91 | 0.00 | 0 |
| 2018 (5) | 2.45 | -30.2 | 89.65 | -4.62 | 4.5 | 469.62 | 0 | 0 | 32.98 | -21.19 | 4.97 | -35.87 | 0.1 | -47.37 | 0.30 | -33.21 | 310.71 | 2.58 | 0.14 | -66.67 | 59.09 | 28.48 | 1.77 | -2.75 | 38.47 | 0.1 | 11.56 | 7.14 | 0 | 0 | 67.22 | -4.94 | 78.78 | -3.33 | 0 | 0 | 67.22 | -4.94 | 0.00 | 0 |
| 2017 (4) | 3.51 | 41.53 | 93.99 | 1.04 | 0.79 | -70.19 | 0 | 0 | 41.85 | 59.67 | 7.75 | 35.49 | 0.19 | -13.64 | 0.45 | -45.91 | 302.89 | 1.19 | 0.42 | 20.0 | 45.99 | 35.11 | 1.82 | -0.55 | 38.43 | 0.08 | 10.79 | 5.68 | 0 | 0 | 70.71 | 11.34 | 81.49 | 10.54 | 0 | 0 | 70.71 | 11.34 | 0.00 | 0 |
| 2016 (3) | 2.48 | 24.0 | 93.02 | 10.25 | 2.65 | -88.56 | 0 | 0 | 26.21 | 50.55 | 5.72 | 144.44 | 0.22 | 37.5 | 0.84 | -8.67 | 299.33 | 3.2 | 0.35 | -92.06 | 34.04 | 118.07 | 1.83 | -1.61 | 38.4 | 0.05 | 10.21 | 2.3 | 0 | 0 | 63.51 | 9.42 | 73.72 | 8.36 | 0 | 0 | 63.51 | 9.42 | 0.00 | 0 |
| 2015 (2) | 2.0 | 5.26 | 84.37 | 16.63 | 23.16 | 1.14 | 0 | 0 | 17.41 | -46.4 | 2.34 | -76.02 | 0.16 | -15.79 | 0.92 | 57.1 | 290.06 | 5.81 | 4.41 | 45.07 | 15.61 | 44.14 | 1.86 | -2.11 | 38.38 | 2.1 | 9.98 | 10.89 | 0 | 0 | 58.04 | -3.94 | 68.03 | -2.02 | 0 | 0 | 58.04 | -3.94 | 0.00 | 0 |
| 2014 (1) | 1.9 | 25.0 | 72.34 | 7.17 | 22.9 | 0.0 | 0 | 0 | 32.48 | -32.11 | 9.76 | -37.6 | 0.19 | 280.0 | 0.58 | 459.7 | 274.12 | 13.77 | 3.04 | 125.19 | 10.83 | 673.57 | 1.9 | -2.56 | 37.59 | 0.0 | 9.0 | 20.97 | 0 | 0 | 60.42 | 15.75 | 69.43 | 16.34 | 0 | 0 | 60.42 | 15.75 | 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) | 6.74 | 20.57 | 19.08 | 26.55 | -11.56 | -31.47 | 14.87 | -17.53 | 625.37 | 0 | 0 | 0 | 12.53 | -3.24 | 39.22 | 3.9 | 10.8 | 90.24 | 0.41 | 272.73 | -19.61 | 0.97 | 241.6 | -45.34 | 362.56 | 2.42 | 5.96 | 0.15 | 7.14 | 0.0 | 93.97 | 4.42 | 2.63 | 1.53 | -0.65 | -2.55 | 36.94 | 0.0 | 0.0 | 18.21 | 0.0 | 2.53 | 0 | 0 | 0 | 131.45 | 3.05 | 8.98 | 149.66 | 2.68 | 8.15 | 0 | 0 | 0 | 131.45 | 3.05 | 8.98 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.59 | -23.53 | 150.67 | 30.02 | -1.18 | -26.1 | 18.03 | 36.08 | 783.82 | 0 | 0 | 0 | 12.95 | 45.18 | 169.79 | 3.52 | 77.78 | 2807.69 | 0.11 | -82.54 | -86.25 | 0.28 | -86.21 | -91.29 | 354.01 | 1.52 | 5.2 | 0.14 | -22.22 | 0.0 | 89.99 | -1.93 | 3.64 | 1.54 | -0.65 | -2.53 | 36.94 | 0.0 | -0.22 | 18.21 | 2.53 | 2.53 | 0 | 0 | 0 | 127.56 | 2.47 | 7.59 | 145.76 | 2.47 | 6.92 | 0 | 0 | 0 | 127.56 | 2.47 | 7.59 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.31 | 15.3 | 49.49 | 30.38 | -19.14 | -30.99 | 13.25 | 801.36 | 54.61 | 0 | 0 | 0 | 8.92 | 13.34 | 129.9 | 1.98 | 5.32 | 224.59 | 0.63 | 133.33 | 40.0 | 2.06 | 94.89 | 27.55 | 348.71 | 0.22 | 5.22 | 0.18 | 5.88 | -5.26 | 91.76 | -2.75 | 21.15 | 1.55 | -0.64 | -2.52 | 36.94 | 0.0 | 0.08 | 17.76 | 0.0 | 5.65 | 0 | 0 | 0 | 124.48 | 1.62 | 4.05 | 142.24 | 1.41 | 4.24 | 0 | 0 | 0 | 124.48 | 1.62 | 4.05 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.34 | 12.01 | 4.97 | 37.57 | -3.02 | -14.65 | 1.47 | -28.29 | -85.73 | 0 | 0 | 0 | 7.87 | -12.56 | -28.84 | 1.88 | -8.29 | -67.08 | 0.27 | -47.06 | 17.39 | 1.06 | -40.45 | 55.48 | 347.93 | 1.69 | 6.5 | 0.17 | 13.33 | 0.0 | 94.35 | 3.05 | 27.81 | 1.56 | -0.64 | -2.5 | 36.94 | 0.0 | 0.08 | 17.76 | 0.0 | 5.65 | 0 | 0 | 0 | 122.49 | 1.55 | 2.91 | 140.26 | 1.36 | 3.25 | 0 | 0 | 0 | 122.49 | 1.55 | 2.91 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.66 | 153.81 | 121.96 | 38.74 | -4.63 | -12.41 | 2.05 | 0.49 | -60.58 | 0 | 0 | 0 | 9.0 | 87.5 | 87.89 | 2.05 | 1676.92 | 156.25 | 0.51 | -36.25 | 41.67 | 1.77 | -45.59 | 118.12 | 342.16 | 1.68 | 7.13 | 0.15 | 7.14 | 0.0 | 91.56 | 5.45 | 17.87 | 1.57 | -0.63 | -3.09 | 36.94 | -0.22 | -0.78 | 17.76 | 0.0 | 5.65 | 0 | 0 | 0 | 120.62 | 1.74 | 5.89 | 138.38 | 1.5 | 5.85 | 0 | 0 | 0 | 120.62 | 1.74 | 5.89 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.23 | -54.4 | -77.99 | 40.62 | -7.72 | -19.71 | 2.04 | -76.2 | -60.77 | 0 | 0 | 0 | 4.8 | 23.71 | -41.03 | -0.13 | -121.31 | -110.83 | 0.8 | 77.78 | 175.86 | 3.26 | 101.98 | 456.45 | 336.52 | 1.54 | 5.67 | 0.14 | -26.32 | 7.69 | 86.83 | 14.64 | 11.62 | 1.58 | -0.63 | -3.07 | 37.02 | 0.3 | -0.94 | 17.76 | 5.65 | 5.65 | 0 | 0 | 0 | 118.56 | -0.9 | 4.81 | 136.33 | -0.1 | 4.93 | 0 | 0 | 0 | 118.56 | -0.9 | 4.81 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.89 | -19.04 | -51.0 | 44.02 | 0.0 | 19.1 | 8.57 | -16.8 | 136.09 | 0 | 0 | 0 | 3.88 | -64.92 | -60.61 | 0.61 | -89.32 | -74.37 | 0.45 | 95.65 | 50.0 | 1.61 | 137.56 | 234.18 | 331.41 | 1.45 | 5.34 | 0.19 | 11.76 | 18.75 | 75.74 | 2.6 | 0.07 | 1.59 | -0.62 | -3.05 | 36.91 | 0.0 | -0.73 | 16.81 | 0.0 | 11.1 | 0 | 0 | 0 | 119.64 | 0.51 | 5.32 | 136.46 | 0.46 | 6.0 | 0 | 0 | 0 | 119.64 | 0.51 | 5.32 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.04 | 136.86 | -43.45 | 44.02 | -0.47 | 20.44 | 10.3 | 98.08 | 2091.49 | 0 | 0 | 0 | 11.06 | 130.9 | -48.49 | 5.71 | 613.75 | -3.87 | 0.23 | -36.11 | -86.39 | 0.68 | -16.46 | -73.22 | 326.68 | 2.28 | 3.7 | 0.17 | 13.33 | 21.43 | 73.82 | -4.97 | -14.24 | 1.6 | -1.23 | -3.03 | 36.91 | -0.86 | -0.73 | 16.81 | 0.0 | 9.16 | 0 | 0 | 0 | 119.03 | 4.49 | 7.29 | 135.84 | 3.91 | 7.52 | 0 | 0 | 0 | 119.03 | 4.49 | 7.29 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.55 | -74.83 | -58.8 | 44.23 | -12.57 | -4.01 | 5.2 | 0.0 | 1030.43 | 0 | 0 | 0 | 4.79 | -41.15 | -52.2 | 0.8 | -33.33 | -71.33 | 0.36 | 24.14 | -35.71 | 0.81 | 38.81 | -1.2 | 319.39 | 0.29 | -1.21 | 0.15 | 15.38 | 36.36 | 77.68 | -0.14 | 15.6 | 1.62 | -0.61 | -2.41 | 37.23 | -0.37 | 0.13 | 16.81 | 0.0 | 9.16 | 0 | 0 | 0 | 113.91 | 0.7 | 8.44 | 130.73 | 0.62 | 8.54 | 0 | 0 | 0 | 113.91 | 0.7 | 8.44 | 0.00 | 0 | 0 |
| 22Q2 (11) | 10.13 | 1.5 | 15.77 | 50.59 | 36.88 | 4.14 | 5.2 | 43.25 | 1030.43 | 0 | 0 | 0 | 8.14 | -17.36 | -60.77 | 1.2 | -49.58 | -72.73 | 0.29 | -3.33 | -76.23 | 0.59 | 21.3 | -60.35 | 318.47 | 1.23 | -2.36 | 0.13 | -18.75 | 18.18 | 77.79 | 2.77 | 15.55 | 1.63 | -0.61 | -2.4 | 37.37 | 0.51 | 0.16 | 16.81 | 11.1 | 9.16 | 0 | 0 | 0 | 113.12 | -0.42 | 10.63 | 129.93 | 0.93 | 10.44 | 0 | 0 | 0 | 113.12 | -0.42 | 10.63 | 0.00 | 0 | 0 |
| 22Q1 (10) | 9.98 | -6.55 | 115.09 | 36.96 | 1.12 | -20.72 | 3.63 | 672.34 | 689.13 | 0 | 0 | 0 | 9.85 | -54.12 | -31.31 | 2.38 | -59.93 | -36.53 | 0.3 | -82.25 | -80.39 | 0.48 | -80.96 | -73.53 | 314.6 | -0.14 | 5.72 | 0.16 | 14.29 | -5.88 | 75.69 | -12.07 | 12.25 | 1.64 | -0.61 | -2.38 | 37.18 | 0.0 | 0.16 | 15.13 | -1.75 | 10.36 | 0 | 0 | 0 | 113.6 | 2.4 | 14.12 | 128.73 | 1.89 | 13.67 | 0 | 0 | 0 | 113.6 | 2.4 | 14.12 | 0.00 | 0 | 0 |
| 21Q4 (9) | 10.68 | 72.54 | 70.88 | 36.55 | -20.68 | -18.58 | 0.47 | 2.17 | -65.44 | 0 | 0 | 0 | 21.47 | 114.27 | -6.24 | 5.94 | 112.9 | 32.59 | 1.69 | 201.79 | 15.75 | 2.54 | 208.27 | 50.7 | 315.03 | -2.55 | 7.94 | 0.14 | 27.27 | -12.5 | 86.08 | 28.1 | 25.44 | 1.65 | -0.6 | -2.37 | 37.18 | 0.0 | 0.16 | 15.4 | 0.0 | 12.33 | 0 | 0 | 0 | 110.94 | 5.62 | 15.82 | 126.34 | 4.9 | 15.38 | 0 | 0 | 0 | 110.94 | 5.62 | 15.82 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.19 | -29.26 | 106.33 | 46.08 | -5.15 | 12.14 | 0.46 | 0.0 | 0.0 | 0 | 0 | 0 | 10.02 | -51.71 | -59.17 | 2.79 | -36.59 | -48.24 | 0.56 | -54.1 | -36.36 | 0.82 | -44.3 | -20.21 | 323.29 | -0.88 | 7.94 | 0.11 | 0.0 | -21.43 | 67.2 | -0.18 | -3.88 | 1.66 | -0.6 | -2.35 | 37.18 | -0.35 | 0.16 | 15.4 | 0.0 | 12.33 | 0 | 0 | 0 | 105.04 | 2.73 | 15.04 | 120.44 | 2.37 | 14.67 | 0 | 0 | 0 | 105.04 | 2.73 | 15.04 | 0.00 | 0 | 0 |
| 21Q2 (7) | 8.75 | 88.58 | 278.79 | 48.58 | 4.2 | -13.85 | 0.46 | 0.0 | -79.09 | 0 | 0 | 0 | 20.75 | 44.7 | -5.85 | 4.4 | 17.33 | 54.39 | 1.22 | -20.26 | -19.21 | 1.48 | -19.02 | 0 | 326.17 | 9.6 | 3.8 | 0.11 | -35.29 | -8.33 | 67.32 | -0.16 | -5.4 | 1.67 | -0.6 | -2.34 | 37.31 | 0.51 | -0.96 | 15.4 | 12.33 | 12.33 | 0 | 0 | 0 | 102.25 | 2.72 | 17.65 | 117.65 | 3.89 | 16.93 | 0 | 0 | 0 | 102.25 | 2.72 | 17.65 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.64 | -25.76 | 21.15 | 46.62 | 3.85 | -15.31 | 0.46 | -66.18 | -93.81 | 0 | 0 | 0 | 14.34 | -37.38 | -16.63 | 3.75 | -16.29 | -9.2 | 1.53 | 4.79 | 109.59 | 1.83 | 8.37 | 0 | 297.59 | 1.96 | -9.19 | 0.17 | 6.25 | 6.25 | 67.43 | -1.73 | -16.11 | 1.68 | -0.59 | -2.33 | 37.12 | 0.0 | -3.53 | 13.71 | 0.0 | 13.68 | 0 | 0 | 0 | 99.54 | 3.91 | 13.86 | 113.25 | 3.42 | 13.84 | 0 | 0 | 0 | 99.54 | 3.91 | 13.86 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.25 | 108.33 | 58.23 | 44.89 | 9.25 | -9.42 | 1.36 | 195.65 | -96.26 | 0 | 0 | 0 | 22.9 | -6.68 | 6.56 | 4.48 | -16.88 | -5.08 | 1.46 | 65.91 | 29.2 | 1.68 | 63.21 | 0 | 291.86 | -2.55 | -13.32 | 0.16 | 14.29 | 6.67 | 68.62 | -1.85 | -3.27 | 1.69 | -0.59 | -2.87 | 37.12 | 0.0 | -3.53 | 13.71 | 0.0 | 13.68 | 0 | 0 | 0 | 95.79 | 4.91 | 15.01 | 109.5 | 4.26 | 14.85 | 0 | 0 | 0 | 95.79 | 4.91 | 15.01 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.0 | 29.87 | 0.0 | 41.09 | -27.13 | 0.0 | 0.46 | -79.09 | 0.0 | 0 | 0 | 0.0 | 24.54 | 11.34 | 0.0 | 5.39 | 89.12 | 0.0 | 0.88 | -41.72 | 0.0 | 1.03 | 0 | 0.0 | 299.51 | -4.68 | 0.0 | 0.14 | 16.67 | 0.0 | 69.91 | -1.76 | 0.0 | 1.7 | -0.58 | 0.0 | 37.12 | -1.46 | 0.0 | 13.71 | 0.0 | 0.0 | 0 | 0 | 0.0 | 91.31 | 5.06 | 0.0 | 105.03 | 4.38 | 0.0 | 0 | 0 | 0.0 | 91.31 | 5.06 | 0.0 | 0.00 | 0 | 0.0 |
