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) | 16.54 | -5.49 | 195.41 | -5.42 | 34.87 | 152.5 | 0 | 0 | 47.46 | -32.86 | 7.62 | -59.81 | 2.83 | 53.8 | 5.96 | 129.09 | 322.05 | 5.16 | 135.95 | 39.74 | 130.1 | -1.5 | 0.01 | 0.0 | 32.77 | 0.0 | 27.71 | 7.36 | 0 | 0 | 54.17 | -14.72 | 81.88 | -8.34 | 0 | 0 | 54.17 | -14.72 | 0.00 | 0 |
| 2022 (9) | 17.5 | 14.75 | 206.61 | 13.24 | 13.81 | 92.88 | 0 | 0 | 70.69 | -9.95 | 18.96 | -22.49 | 1.84 | -56.5 | 2.60 | -51.7 | 306.26 | 11.67 | 97.29 | 2.58 | 132.08 | 7.48 | 0.01 | -50.0 | 32.77 | 0.0 | 25.81 | 10.44 | 0 | 0 | 63.52 | -6.09 | 89.33 | -1.85 | 0 | 0 | 63.52 | -6.09 | 0.00 | 0 |
| 2021 (8) | 15.25 | 234.43 | 182.46 | 17.93 | 7.16 | 2286.67 | 0 | 0 | 78.5 | 21.59 | 24.46 | 40.01 | 4.23 | 47.39 | 5.39 | 21.21 | 274.25 | 19.48 | 94.84 | -19.52 | 122.89 | 7.75 | 0.02 | -60.0 | 32.77 | 0.0 | 23.37 | 8.09 | 0 | 0 | 67.64 | 13.34 | 91.01 | 11.94 | 0 | 0 | 67.64 | 13.34 | 0.00 | 0 |
| 2020 (7) | 4.56 | -20.7 | 154.72 | -6.55 | 0.3 | -94.55 | 0 | 0 | 64.56 | 102.19 | 17.47 | 12378.57 | 2.87 | -25.07 | 4.45 | -62.94 | 229.53 | 3.82 | 117.85 | 8.73 | 114.05 | 9.85 | 0.05 | -37.5 | 32.77 | 0.0 | 21.62 | 0.05 | 0 | 0 | 59.68 | 29.29 | 81.3 | 19.96 | 0 | 0 | 59.68 | 29.29 | 0.00 | 0 |
| 2019 (6) | 5.75 | -17.74 | 165.56 | 5.66 | 5.5 | 279.31 | 0 | 0 | 31.93 | 4.31 | 0.14 | -98.35 | 3.83 | 11.34 | 11.99 | 6.73 | 221.08 | -1.5 | 108.39 | 7.27 | 103.82 | -0.29 | 0.08 | -11.11 | 32.77 | 0.0 | 21.61 | 4.09 | 0 | 0 | 46.16 | -12.51 | 67.77 | -7.82 | 0 | 0 | 46.16 | -12.51 | 0.00 | 0 |
| 2018 (5) | 6.99 | -52.16 | 156.69 | -12.61 | 1.45 | -11.04 | 0 | 0 | 30.61 | 2.2 | 8.47 | 271.49 | 3.44 | 60.75 | 11.24 | 57.28 | 224.45 | -2.2 | 101.04 | -14.53 | 104.12 | 15.11 | 0.09 | 800.0 | 32.77 | 0.0 | 20.76 | 1.12 | 0 | 0 | 52.76 | 14.97 | 73.52 | 10.69 | 0 | 0 | 52.76 | 14.97 | 0.00 | 0 |
| 2017 (4) | 14.61 | 214.19 | 179.29 | 16.59 | 1.63 | -63.86 | 0.15 | 0.0 | 29.95 | -77.57 | 2.28 | -88.41 | 2.14 | 40.79 | 7.15 | 527.79 | 229.51 | 5.15 | 118.22 | 9.41 | 90.45 | 37.05 | 0.01 | -50.0 | 32.77 | 0.0 | 20.53 | 10.61 | 0 | 0 | 45.89 | -23.94 | 66.42 | -15.81 | 0 | 0 | 45.89 | -23.94 | 0.00 | 0 |
| 2016 (3) | 4.65 | -72.19 | 153.78 | -31.28 | 4.51 | 73.46 | 0.15 | 0 | 133.55 | 647.34 | 19.68 | 2062.64 | 1.52 | -10.59 | 1.14 | -88.04 | 218.27 | -26.49 | 108.05 | 42.1 | 66.0 | 1.09 | 0.02 | 100.0 | 32.77 | 0.0 | 18.56 | 0.49 | 0 | 0 | 60.33 | 45.76 | 78.89 | 31.77 | 0 | 0 | 60.33 | 45.76 | 0.00 | 0 |
| 2015 (2) | 16.72 | -24.79 | 223.78 | 17.08 | 2.6 | 409.8 | 0 | 0 | 17.87 | -61.6 | 0.91 | -95.04 | 1.7 | -75.15 | 9.51 | -35.27 | 296.94 | 12.3 | 76.04 | 5.71 | 65.29 | 3.83 | 0.01 | -50.0 | 32.77 | 0.0 | 18.47 | 11.0 | 0 | 0 | 41.39 | -25.34 | 59.87 | -16.94 | 0 | 0 | 41.39 | -25.34 | 0.00 | 0 |
| 2014 (1) | 22.23 | 1.65 | 191.13 | 2.11 | 0.51 | -85.47 | 0 | 0 | 46.54 | -9.42 | 18.36 | 11.14 | 6.84 | 71.43 | 14.70 | 89.26 | 264.41 | 12.84 | 71.93 | -22.41 | 62.88 | 4.7 | 0.02 | -33.33 | 32.77 | 0.0 | 16.64 | 11.08 | 0 | 0 | 55.44 | 7.01 | 72.08 | 7.86 | 0 | 0 | 55.44 | 7.01 | 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) | 14.92 | 89.82 | 146.61 | 139.85 | -14.59 | -36.51 | 22.95 | -11.76 | 2.14 | 0 | 0 | 0 | 44.47 | 35.25 | 424.41 | 10.82 | 34.74 | 589.17 | 4.45 | 19.3 | 206.9 | 3.45 | -14.02 | -21.9 | 298.6 | -3.75 | -6.34 | 147.19 | 3.96 | 38.73 | 160.55 | 19.28 | 23.23 | 0.01 | 0.0 | 0.0 | 32.77 | 0.0 | 0.0 | 28.47 | 0.0 | 2.74 | 0 | 0 | 0 | 70.7 | 18.07 | 53.36 | 99.17 | 12.25 | 34.36 | 0 | 0 | 0 | 70.7 | 18.07 | 53.36 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.86 | 14.74 | 37.41 | 163.74 | -14.32 | -23.45 | 26.01 | -2.25 | 28.38 | 0 | 0 | 0 | 32.88 | 35.31 | 442.57 | 8.03 | 34.06 | 665.49 | 3.73 | -64.91 | 71.1 | 4.02 | -75.05 | -22.0 | 310.24 | -2.8 | -1.4 | 141.59 | 1.22 | 37.71 | 134.6 | 2.83 | 10.14 | 0.01 | 0.0 | 0.0 | 32.77 | 0.0 | 0.0 | 28.47 | 2.74 | 2.74 | 0 | 0 | 0 | 59.88 | -0.45 | 34.47 | 88.35 | 0.56 | 22.3 | 0 | 0 | 0 | 59.88 | -0.45 | 34.47 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.85 | -58.59 | -2.56 | 191.1 | -2.21 | -8.21 | 26.61 | -23.69 | 71.24 | 0 | 0 | 0 | 24.3 | -10.66 | 324.08 | 5.99 | -25.77 | 1098.33 | 10.63 | 275.62 | 521.64 | 16.10 | 170.0 | 419.41 | 319.19 | -0.89 | 3.42 | 139.88 | 2.89 | 39.94 | 130.89 | 0.61 | 2.23 | 0.01 | 0.0 | 0.0 | 32.77 | 0.0 | 0.0 | 27.71 | 0.0 | 7.36 | 0 | 0 | 0 | 60.15 | 11.04 | -4.4 | 87.86 | 7.3 | -0.98 | 0 | 0 | 0 | 60.15 | 11.04 | -4.4 | 0.00 | 0 | 0 |
| 23Q4 (17) | 16.54 | 173.39 | -5.49 | 195.41 | -11.29 | -5.42 | 34.87 | 55.18 | 152.5 | 0 | 0 | 0 | 27.2 | 220.75 | 117.25 | 8.07 | 414.01 | 392.07 | 2.83 | 95.17 | 53.8 | 5.96 | 34.82 | 129.07 | 322.05 | 1.01 | 5.16 | 135.95 | 28.13 | 39.74 | 130.1 | -0.14 | -1.5 | 0.01 | 0.0 | 0.0 | 32.77 | 0.0 | 0.0 | 27.71 | 0.0 | 7.36 | 0 | 0 | 0 | 54.17 | 17.51 | -14.72 | 81.88 | 10.93 | -8.34 | 0 | 0 | 0 | 54.17 | 17.51 | -14.72 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.05 | 5.77 | -11.42 | 220.27 | 2.98 | 14.19 | 22.47 | 10.91 | 84.63 | 0 | 0 | 0 | 8.48 | 39.93 | -52.94 | 1.57 | 210.56 | -50.94 | 1.45 | -33.49 | -36.12 | 4.42 | -14.13 | 80.95 | 318.82 | 1.33 | 4.83 | 106.1 | 3.19 | 11.65 | 130.28 | 6.6 | -4.04 | 0.01 | 0.0 | 0.0 | 32.77 | 0.0 | 0.0 | 27.71 | 0.0 | 7.36 | 0 | 0 | 0 | 46.1 | 3.53 | -25.49 | 73.81 | 2.17 | -15.82 | 0 | 0 | 0 | 46.1 | 3.53 | -25.49 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.72 | -18.63 | 14.86 | 213.89 | 2.74 | 9.97 | 20.26 | 30.37 | 132.87 | 0 | 0 | 0 | 6.06 | 5.76 | -67.95 | -1.42 | -136.67 | -136.79 | 2.18 | 27.49 | -56.66 | 5.15 | 66.19 | -10.93 | 314.63 | 1.94 | 2.14 | 102.82 | 2.86 | 7.96 | 122.21 | -4.55 | -2.44 | 0.01 | 0.0 | 0.0 | 32.77 | 0.0 | 0.0 | 27.71 | 7.36 | 7.36 | 0 | 0 | 0 | 44.53 | -29.23 | -24.1 | 72.24 | -18.58 | -14.5 | 0 | 0 | 0 | 44.53 | -29.23 | -24.1 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.03 | -59.83 | 23.77 | 208.19 | 0.76 | 2.93 | 15.54 | 12.53 | 64.97 | 0 | 0 | 0 | 5.73 | -54.23 | -73.04 | -0.6 | -136.59 | -105.85 | 1.71 | -7.07 | -52.76 | 3.10 | 19.07 | -24.21 | 308.64 | 0.78 | -0.87 | 99.96 | 2.74 | 5.82 | 128.04 | -3.06 | 2.77 | 0.01 | 0.0 | -50.0 | 32.77 | 0.0 | 0.0 | 25.81 | 0.0 | 10.44 | 0 | 0 | 0 | 62.92 | -0.94 | -19.24 | 88.73 | -0.67 | -12.39 | 0 | 0 | 0 | 62.92 | -0.94 | -19.24 | 0.00 | 0 | 0 |
| 22Q4 (13) | 17.5 | 156.22 | 14.75 | 206.61 | 7.11 | 13.24 | 13.81 | 13.48 | 92.88 | 0 | 0 | 0 | 12.52 | -30.52 | -63.93 | 1.64 | -48.75 | -88.65 | 1.84 | -18.94 | -56.5 | 2.60 | 6.5 | -51.7 | 306.26 | 0.7 | 11.67 | 97.29 | 2.38 | 2.58 | 132.08 | -2.71 | 7.48 | 0.01 | 0.0 | -50.0 | 32.77 | 0.0 | 0.0 | 25.81 | 0.0 | 10.44 | 0 | 0 | 0 | 63.52 | 2.67 | -6.09 | 89.33 | 1.88 | -1.85 | 0 | 0 | 0 | 63.52 | 2.67 | -6.09 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.83 | 37.15 | 8.41 | 192.89 | -0.83 | 13.13 | 12.17 | 39.89 | 162.85 | 0 | 0 | 0 | 18.02 | -4.71 | 48.68 | 3.2 | -17.1 | 472.09 | 2.27 | -54.87 | -49.33 | 2.44 | -57.74 | -66.43 | 304.14 | -1.26 | 25.33 | 95.03 | -0.22 | 1.57 | 135.76 | 8.37 | 11.77 | 0.01 | 0.0 | -50.0 | 32.77 | 0.0 | 0.0 | 25.81 | 0.0 | 10.44 | 0 | 0 | 0 | 61.87 | 5.45 | 16.3 | 87.68 | 3.78 | 14.52 | 0 | 0 | 0 | 61.87 | 5.45 | 16.3 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.98 | -12.32 | -65.08 | 194.5 | -3.84 | 17.95 | 8.7 | -7.64 | 107.64 | 0 | 0 | 0 | 18.91 | -11.01 | -7.53 | 3.86 | -62.38 | -55.27 | 5.03 | 38.95 | 20.05 | 5.78 | 41.41 | 2.96 | 308.03 | -1.06 | 31.06 | 95.24 | 0.83 | 2.78 | 125.27 | 0.55 | 11.91 | 0.01 | -50.0 | -66.67 | 32.77 | 0.0 | 0.0 | 25.81 | 10.44 | 19.38 | 0 | 0 | 0 | 58.67 | -24.7 | -16.84 | 84.49 | -16.58 | -8.33 | 0 | 0 | 0 | 58.67 | -24.7 | -16.84 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.68 | -62.75 | 4.41 | 202.27 | 10.86 | 25.29 | 9.42 | 31.56 | 1156.0 | 0 | 0 | 0 | 21.25 | -38.78 | 89.39 | 10.26 | -29.0 | 358.04 | 3.62 | -14.42 | 24.4 | 4.09 | -24.12 | -8.26 | 311.34 | 13.52 | 29.83 | 94.46 | -0.4 | 3.05 | 124.59 | 1.38 | 7.94 | 0.02 | 0.0 | -50.0 | 32.77 | 0.0 | 0.0 | 23.37 | 0.0 | 8.09 | 0 | 0 | 0 | 77.91 | 15.18 | 25.8 | 101.28 | 11.28 | 21.22 | 0 | 0 | 0 | 77.91 | 15.18 | 25.8 | 0.00 | 0 | 0 |
| 21Q4 (9) | 15.25 | 142.06 | 234.43 | 182.46 | 7.01 | 17.93 | 7.16 | 54.64 | 2286.67 | 0 | 0 | 0 | 34.71 | 186.39 | 95.44 | 14.45 | 1780.23 | 202.94 | 4.23 | -5.58 | 47.39 | 5.39 | -25.97 | 21.21 | 274.25 | 13.01 | 19.48 | 94.84 | 1.37 | -19.52 | 122.89 | 1.18 | 7.75 | 0.02 | 0.0 | -60.0 | 32.77 | 0.0 | 0.0 | 23.37 | 0.0 | 8.09 | 0 | 0 | 0 | 67.64 | 27.14 | 13.34 | 91.01 | 18.87 | 11.94 | 0 | 0 | 0 | 67.64 | 27.14 | 13.34 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.3 | -55.82 | -32.91 | 170.5 | 3.4 | 12.13 | 4.63 | 10.5 | -28.33 | 0 | 0 | 0 | 12.12 | -40.73 | -51.87 | -0.86 | -109.97 | -108.73 | 4.48 | 6.92 | 45.45 | 7.28 | 29.61 | 39.57 | 242.67 | 3.25 | 11.7 | 93.56 | 0.97 | -19.38 | 121.46 | 8.5 | 17.31 | 0.02 | -33.33 | -66.67 | 32.77 | 0.0 | 0.0 | 23.37 | 8.09 | 8.09 | 0 | 0 | 0 | 53.2 | -24.59 | -3.11 | 76.56 | -16.94 | 0.04 | 0 | 0 | 0 | 53.2 | -24.59 | -3.11 | 0.00 | 0 | 0 |
| 21Q2 (7) | 14.26 | 162.13 | 4.16 | 164.9 | 2.14 | -1.76 | 4.19 | 458.67 | -35.14 | 0 | 0 | 0 | 20.45 | 82.26 | 83.74 | 8.63 | 285.27 | 471.52 | 4.19 | 43.99 | 6.89 | 5.62 | 26.0 | 0 | 235.03 | -1.99 | 5.31 | 92.66 | 1.09 | -18.4 | 111.94 | -3.02 | 8.07 | 0.03 | -25.0 | -57.14 | 32.77 | 0.0 | 0.0 | 21.62 | 0.0 | 0 | 0 | 0 | 0 | 70.55 | 13.92 | 0 | 92.17 | 10.32 | 38.23 | 0 | 0 | 0 | 70.55 | 13.92 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.44 | 19.3 | -31.66 | 161.44 | 4.34 | -0.48 | 0.75 | 150.0 | -86.39 | 0 | 0 | 0 | 11.22 | -36.82 | 6.96 | 2.24 | -53.04 | 68.42 | 2.91 | 1.39 | -3.0 | 4.46 | 0.26 | 0 | 239.8 | 4.47 | 10.11 | 91.66 | -22.22 | -17.12 | 115.43 | 1.21 | 11.24 | 0.04 | -20.0 | -42.86 | 32.77 | 0.0 | 0.0 | 21.62 | 0.0 | 0 | 0 | 0 | 0 | 61.93 | 3.77 | 0 | 83.55 | 2.77 | 20.91 | 0 | 0 | 0 | 61.93 | 3.77 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.56 | -51.44 | -20.7 | 154.72 | 1.75 | -6.55 | 0.3 | -95.36 | -94.55 | 0 | 0 | 0 | 17.76 | -29.47 | 44.86 | 4.77 | -51.57 | 178.95 | 2.87 | -6.82 | -25.07 | 4.45 | -14.76 | 0 | 229.53 | 5.65 | 3.82 | 117.85 | 1.55 | 8.73 | 114.05 | 10.15 | 9.85 | 0.05 | -16.67 | -37.5 | 32.77 | 0.0 | 0.0 | 21.62 | 0.0 | 0 | 0 | 0 | 0 | 59.68 | 8.69 | 0 | 81.3 | 6.23 | 19.96 | 0 | 0 | 0 | 59.68 | 8.69 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 9.39 | -31.41 | 0.0 | 152.06 | -9.41 | 0.0 | 6.46 | 0.0 | 0.0 | 0 | 0 | 0.0 | 25.18 | 126.24 | 0.0 | 9.85 | 552.32 | 0.0 | 3.08 | -21.43 | 0.0 | 5.22 | 0 | 0.0 | 217.26 | -2.65 | 0.0 | 116.05 | 2.2 | 0.0 | 103.54 | -0.04 | 0.0 | 0.06 | -14.29 | 0.0 | 32.77 | 0.0 | 0.0 | 21.62 | 0 | 0.0 | 0 | 0 | 0.0 | 54.91 | 0 | 0.0 | 76.53 | 14.77 | 0.0 | 0 | 0 | 0.0 | 54.91 | 0 | 0.0 | 0.00 | 0 | 0.0 |
