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) | 58.71 | 26.45 | 0.03 | -95.65 | 3.43 | -38.75 | 0 | 0 | 163.94 | -6.78 | 27.23 | -22.77 | 50.83 | 101.39 | 31.01 | 116.04 | 0 | 0 | 49.72 | -2.01 | 28.17 | -34.35 | 2.01 | -6.94 | 106.71 | 0.0 | 28.26 | 14.55 | 0 | 0 | 103.11 | 13.93 | 131.37 | 14.07 | 34.65 | 12.72 | 137.76 | 13.63 | 0.01 | 2.9 |
| 2022 (9) | 46.43 | 27.03 | 0.69 | -42.5 | 5.6 | -54.17 | 0 | 0 | 175.87 | 98.05 | 35.26 | 231.08 | 25.24 | 34.61 | 14.35 | -32.03 | 0 | 0 | 50.74 | 218.12 | 42.91 | -21.98 | 2.16 | 50.0 | 106.71 | 0.0 | 24.67 | 4.84 | 0 | 0 | 90.5 | 50.71 | 115.17 | 37.8 | 30.74 | -29.12 | 121.24 | 17.23 | 0.01 | 186.37 |
| 2021 (8) | 36.55 | -7.68 | 1.2 | 0 | 12.22 | -46.07 | 0 | 0 | 88.8 | 27.48 | 10.65 | 56.16 | 18.75 | 123.75 | 21.11 | 75.52 | 0 | 0 | 15.95 | -7.59 | 55.0 | 71.55 | 1.44 | 1957.14 | 106.71 | 0.0 | 23.53 | 2.89 | 0 | 0 | 60.05 | 14.4 | 83.58 | 10.91 | 43.37 | 396.22 | 103.42 | 68.9 | 0.00 | 0 |
| 2020 (7) | 39.59 | 9.24 | 0 | 0 | 22.66 | 41.54 | 0 | 0 | 69.66 | -9.9 | 6.82 | -18.62 | 8.38 | -14.14 | 12.03 | -4.71 | 0 | 0 | 17.26 | -5.48 | 32.06 | -25.53 | 0.07 | -12.5 | 106.71 | 0.0 | 22.87 | 3.58 | 0 | 0 | 52.49 | 5.25 | 75.36 | 4.74 | 8.74 | 61.55 | 61.23 | 10.76 | 0.00 | 0 |
| 2019 (6) | 36.24 | -5.08 | 0 | 0 | 16.01 | -2.2 | 0 | 0 | 77.31 | -0.14 | 8.38 | -3.01 | 9.76 | -11.27 | 12.62 | -11.15 | 0 | 0 | 18.26 | 2.07 | 43.05 | -10.16 | 0.08 | 60.0 | 106.71 | 0.0 | 22.08 | 4.1 | 0 | 0 | 49.87 | 7.11 | 71.95 | 6.17 | 5.41 | -19.73 | 55.28 | 3.71 | 0.01 | 3.59 |
| 2018 (5) | 38.18 | 19.46 | 0 | 0 | 16.37 | 30.54 | 0 | 0 | 77.42 | 2.49 | 8.64 | -2.15 | 11.0 | 11.79 | 14.21 | 9.07 | 0 | 0 | 17.89 | 2.46 | 47.92 | -13.47 | 0.05 | 150.0 | 106.71 | 0.0 | 21.21 | 4.33 | 0 | 0 | 46.56 | 11.52 | 67.77 | 9.17 | 6.74 | 66.42 | 53.3 | 16.38 | 0.01 | -3.73 |
| 2017 (4) | 31.96 | 10.74 | 0 | 0 | 12.54 | -3.24 | 0 | 0 | 75.54 | 1.1 | 8.83 | 8.88 | 9.84 | -5.93 | 13.03 | -6.95 | 0 | 0 | 17.46 | 0.34 | 55.38 | -7.96 | 0.02 | -33.33 | 106.71 | 0.0 | 20.33 | 4.15 | 0 | 0 | 41.75 | 12.72 | 62.08 | 9.76 | 4.05 | -63.01 | 45.8 | -4.56 | 0.01 | 1.35 |
| 2016 (3) | 28.86 | -0.24 | 0 | 0 | 12.96 | 12.01 | 0 | 0 | 74.72 | 1.67 | 8.11 | -3.91 | 10.46 | 41.73 | 14.00 | 39.4 | 0 | 0 | 17.4 | -3.23 | 60.17 | -13.81 | 0.03 | -25.0 | 106.71 | 0.0 | 19.52 | 4.55 | 0 | 0 | 37.04 | 12.45 | 56.56 | 9.57 | 10.95 | -14.05 | 47.99 | 5.06 | 0.01 | -3.48 |
| 2015 (2) | 28.93 | -6.89 | 0 | 0 | 11.57 | 149.89 | 0 | 0 | 73.49 | 9.2 | 8.44 | 26.35 | 7.38 | 23.41 | 10.04 | 13.02 | 0 | 0 | 17.98 | -1.37 | 69.81 | 14.07 | 0.04 | 33.33 | 106.71 | 0.0 | 18.67 | 3.66 | 0 | 0 | 32.94 | 12.81 | 51.62 | 9.36 | 12.74 | -5.28 | 45.68 | 7.1 | 0.01 | -19.01 |
| 2014 (1) | 31.07 | -20.11 | 0 | 0 | 4.63 | 0 | 0 | 0 | 67.3 | 10.09 | 6.68 | 14.97 | 5.98 | 40.05 | 8.89 | 27.21 | 0 | 0 | 18.23 | 0.55 | 61.2 | 0 | 0.03 | 50.0 | 106.71 | 0.0 | 18.01 | 3.33 | 0 | 0 | 29.2 | 64.32 | 47.2 | 9.64 | 13.45 | 247.55 | 42.65 | 97.09 | 0.01 | -4.33 |
| 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) | 77.43 | 2.06 | 49.22 | 3.31 | 164.8 | 10933.33 | 2.3 | 0.0 | -34.66 | 0 | 0 | 0 | 64.61 | 23.75 | 48.8 | 7.52 | 2.04 | 2.87 | 48.09 | -19.5 | 41.9 | 23.00 | -27.66 | 4.48 | 0 | 0 | 0 | 47.68 | -0.46 | -4.53 | 30.82 | 14.06 | 3.6 | 1.98 | -2.46 | -4.35 | 106.71 | 0.0 | 0.0 | 31.21 | 0.0 | 10.44 | 0 | 0 | 0 | 111.04 | 8.51 | 11.28 | 142.25 | 6.52 | 11.1 | 47.77 | -10.79 | 30.34 | 158.81 | 1.88 | 16.4 | 0.01 | 10.37 | 15.42 |
| 24Q2 (19) | 75.87 | 19.86 | 48.18 | 1.25 | 4066.67 | 4066.67 | 2.3 | 48.39 | -18.73 | 0 | 0 | 0 | 52.21 | 16.38 | 28.56 | 7.37 | 29.53 | -39.09 | 59.74 | 6.91 | 105.65 | 31.80 | 0.31 | 74.95 | 0 | 0 | 0 | 47.9 | -0.93 | -4.79 | 27.02 | -3.4 | -14.36 | 2.03 | 1.5 | -1.93 | 106.71 | 0.0 | 0.0 | 31.21 | 10.44 | 10.44 | 0 | 0 | 0 | 102.33 | -6.39 | 10.66 | 133.54 | -2.93 | 10.61 | 53.55 | 20.69 | 54.32 | 155.88 | 1.43 | 22.58 | 0.01 | -12.07 | 19.38 |
| 24Q1 (18) | 63.3 | 7.82 | 57.19 | 0.03 | 0.0 | -92.31 | 1.55 | -54.81 | -34.32 | 0 | 0 | 0 | 44.86 | -5.32 | 37.9 | 5.69 | 71.9 | 26.16 | 55.88 | 9.94 | 113.94 | 31.70 | 2.25 | 101.51 | 0 | 0 | 0 | 48.35 | -2.76 | -4.58 | 27.97 | -0.71 | -14.31 | 2.0 | -0.5 | -4.76 | 106.71 | 0.0 | 0.0 | 28.26 | 0.0 | 14.55 | 0 | 0 | 0 | 109.31 | 6.01 | 15.05 | 137.57 | 4.72 | 14.95 | 44.37 | 28.05 | 42.35 | 153.68 | 11.56 | 21.79 | 0.01 | 6.32 | 5.8 |
| 23Q4 (17) | 58.71 | 13.14 | 26.45 | 0.03 | 0.0 | -95.65 | 3.43 | -2.56 | -38.75 | 0 | 0 | 0 | 47.38 | 9.12 | 26.79 | 3.31 | -54.72 | -40.04 | 50.83 | 49.99 | 101.39 | 31.01 | 40.83 | 116.04 | 0 | 0 | 0 | 49.72 | -0.44 | -2.01 | 28.17 | -5.31 | -34.35 | 2.01 | -2.9 | -6.94 | 106.71 | 0.0 | 0.0 | 28.26 | 0.0 | 14.55 | 0 | 0 | 0 | 103.11 | 3.34 | 13.93 | 131.37 | 2.6 | 14.07 | 34.65 | -5.46 | 12.72 | 137.76 | 0.97 | 13.63 | 0.01 | 11.86 | 2.9 |
| 23Q3 (16) | 51.89 | 1.35 | 33.77 | 0.03 | 0.0 | -97.67 | 3.52 | 24.38 | -38.46 | 0 | 0 | 0 | 43.42 | 6.92 | -11.96 | 7.31 | -39.59 | -22.15 | 33.89 | 16.66 | 9.15 | 22.02 | 21.13 | 24.82 | 0 | 0 | 0 | 49.94 | -0.74 | -0.3 | 29.75 | -5.71 | -31.88 | 2.07 | 0.0 | -6.76 | 106.71 | 0.0 | 0.0 | 28.26 | 0.0 | 14.55 | 0 | 0 | 0 | 99.78 | 7.91 | 18.25 | 128.04 | 6.05 | 17.41 | 36.65 | 5.62 | 5.53 | 136.43 | 7.28 | 14.54 | 0.01 | 14.15 | -2.99 |
| 23Q2 (15) | 51.2 | 27.14 | 55.43 | 0.03 | -92.31 | -97.66 | 2.83 | 19.92 | -66.59 | 0 | 0 | 0 | 40.61 | 24.84 | -13.25 | 12.1 | 168.29 | -12.19 | 29.05 | 11.22 | -8.93 | 18.18 | 15.53 | -18.11 | 0 | 0 | 0 | 50.31 | -0.71 | 0.58 | 31.55 | -3.34 | -39.56 | 2.07 | -1.43 | 46.81 | 106.71 | 0.0 | 0.0 | 28.26 | 14.55 | 14.55 | 0 | 0 | 0 | 92.47 | -2.67 | 23.31 | 120.73 | 0.88 | 21.14 | 34.7 | 11.32 | -4.98 | 127.17 | 0.78 | 14.04 | 0.01 | -22.07 | 6.39 |
| 23Q1 (14) | 40.27 | -13.27 | 10.42 | 0.39 | -43.48 | -67.5 | 2.36 | -57.86 | -80.07 | 0 | 0 | 0 | 32.53 | -12.95 | -23.22 | 4.51 | -18.3 | -31.35 | 26.12 | 3.49 | -7.01 | 15.73 | 9.62 | -36.04 | 0 | 0 | 0 | 50.67 | -0.14 | 210.67 | 32.64 | -23.93 | -42.44 | 2.1 | -2.78 | 48.94 | 106.71 | 0.0 | 0.0 | 24.67 | 0.0 | 4.84 | 0 | 0 | 0 | 95.01 | 4.98 | 42.61 | 119.68 | 3.92 | 32.76 | 31.17 | 1.4 | -35.16 | 126.18 | 4.07 | 10.02 | 0.01 | 3.4 | 126.23 |
| 22Q4 (13) | 46.43 | 19.7 | 27.03 | 0.69 | -46.51 | -42.5 | 5.6 | -2.1 | -54.17 | 0 | 0 | 0 | 37.37 | -24.23 | -0.43 | 5.52 | -41.21 | 52.91 | 25.24 | -18.71 | 34.61 | 14.35 | -18.64 | -32.03 | 0 | 0 | 0 | 50.74 | 1.3 | 218.12 | 42.91 | -1.74 | -21.98 | 2.16 | -2.7 | 50.0 | 106.71 | 0.0 | 0.0 | 24.67 | 0.0 | 4.84 | 0 | 0 | 0 | 90.5 | 7.25 | 50.71 | 115.17 | 5.61 | 37.8 | 30.74 | -11.49 | -29.12 | 121.24 | 1.79 | 17.23 | 0.01 | 5.46 | 186.37 |
| 22Q3 (12) | 38.79 | 17.76 | 1.41 | 1.29 | 0.78 | 0 | 5.72 | -32.47 | -53.42 | 0 | 0 | 0 | 49.32 | 5.36 | 189.95 | 9.39 | -31.86 | 197.15 | 31.05 | -2.66 | 196.28 | 17.64 | -20.53 | 15.21 | 0 | 0 | 0 | 50.09 | 0.14 | 181.25 | 43.67 | -16.34 | -9.45 | 2.22 | 57.45 | 5450.0 | 106.71 | 0.0 | 0.0 | 24.67 | 0.0 | 4.84 | 0 | 0 | 0 | 84.38 | 12.52 | 50.6 | 109.05 | 9.42 | 37.07 | 34.73 | -4.9 | -0.37 | 119.11 | 6.82 | 31.05 | 0.01 | 25.19 | 0 |
| 22Q2 (11) | 32.94 | -9.68 | -5.94 | 1.28 | 6.67 | 0 | 8.47 | -28.46 | -29.36 | 0 | 0 | 0 | 46.81 | 10.48 | 170.73 | 13.78 | 109.74 | 512.44 | 31.9 | 13.56 | 219.96 | 22.20 | -9.76 | 53.61 | 0 | 0 | 0 | 50.02 | 206.68 | 185.5 | 52.2 | -7.95 | 12.77 | 1.41 | 0.0 | 2720.0 | 106.71 | 0.0 | 0.0 | 24.67 | 4.84 | 4.84 | 0 | 0 | 0 | 74.99 | 12.56 | 42.49 | 99.66 | 10.55 | 30.87 | 36.52 | -24.03 | -32.64 | 111.51 | -2.77 | 4.36 | 0.01 | 65.72 | 0 |
| 22Q1 (10) | 36.47 | -0.22 | -3.6 | 1.2 | 0.0 | 0 | 11.84 | -3.11 | -1.09 | 0 | 0 | 0 | 42.37 | 12.9 | 149.68 | 6.57 | 81.99 | 303.07 | 28.09 | 49.81 | 180.9 | 24.60 | 16.49 | 69.11 | 0 | 0 | 0 | 16.31 | 2.26 | -7.17 | 56.71 | 3.11 | 25.41 | 1.41 | -2.08 | 2250.0 | 106.71 | 0.0 | 0.0 | 23.53 | 0.0 | 2.89 | 0 | 0 | 0 | 66.62 | 10.94 | 23.1 | 90.15 | 7.86 | 17.09 | 48.07 | 10.84 | 257.66 | 114.69 | 10.9 | 69.76 | 0.00 | 30.89 | 0 |
| 21Q4 (9) | 36.55 | -4.44 | -7.68 | 1.2 | 0 | 0 | 12.22 | -0.49 | -46.07 | 0 | 0 | 0 | 37.53 | 120.63 | 118.45 | 3.61 | 14.24 | 169.4 | 18.75 | 78.91 | 123.75 | 21.11 | 37.91 | 75.55 | 0 | 0 | 0 | 15.95 | -10.44 | -7.59 | 55.0 | 14.04 | 71.55 | 1.44 | 3500.0 | 1957.14 | 106.71 | 0.0 | 0.0 | 23.53 | 0.0 | 2.89 | 0 | 0 | 0 | 60.05 | 7.17 | 14.4 | 83.58 | 5.05 | 10.91 | 43.37 | 24.41 | 396.22 | 103.42 | 13.79 | 68.9 | 0.00 | 0 | 0 |
| 21Q3 (8) | 38.25 | 9.22 | 9.32 | 0 | 0 | 0 | 12.28 | 2.42 | -49.55 | 0 | 0 | 0 | 17.01 | -1.62 | -3.13 | 3.16 | 40.44 | 72.68 | 10.48 | 5.12 | 8.94 | 15.31 | 5.96 | 14.18 | 0 | 0 | 0 | 17.81 | 1.66 | 4.4 | 48.23 | 4.19 | 83.04 | 0.04 | -20.0 | -20.0 | 106.71 | 0.0 | 0.0 | 23.53 | 0.0 | 2.89 | 0 | 0 | 0 | 56.03 | 6.46 | 9.01 | 79.56 | 4.48 | 7.14 | 34.86 | -35.71 | 1975.0 | 90.89 | -14.94 | 71.23 | 0.00 | 0 | 0 |
| 21Q2 (7) | 35.02 | -7.43 | -12.16 | 0 | 0 | 0 | 11.99 | 0.17 | -55.38 | 0 | 0 | 0 | 17.29 | 1.89 | 1.47 | 2.25 | 38.04 | 9.76 | 9.97 | -0.3 | 45.34 | 14.45 | -0.66 | 0 | 0 | 0 | -100.0 | 17.52 | -0.28 | 2.52 | 46.29 | 2.37 | 83.33 | 0.05 | -16.67 | -16.67 | 106.71 | 0.0 | 0.0 | 23.53 | 2.89 | 2.89 | 0 | 0 | 0 | 52.63 | -2.75 | 6.24 | 76.15 | -1.09 | 5.18 | 54.22 | 303.42 | 5015.09 | 106.85 | 58.16 | 111.17 | 0.00 | 0 | 0 |
| 21Q1 (6) | 37.83 | -4.45 | -4.97 | 0 | 0 | 0 | 11.97 | -47.18 | -24.57 | 0 | 0 | 0 | 16.97 | -1.22 | -5.14 | 1.63 | 21.64 | 1.88 | 10.0 | 19.33 | 0.6 | 14.55 | 20.93 | 0 | 0 | 0 | 0 | 17.57 | 1.8 | 3.78 | 45.22 | 41.05 | 10.48 | 0.06 | -14.29 | -14.29 | 106.71 | 0.0 | 0.0 | 22.87 | 0.0 | 3.58 | 0 | 0 | 0 | 54.12 | 3.11 | 5.13 | 76.99 | 2.16 | 4.68 | 13.44 | 53.78 | 1217.65 | 67.56 | 10.34 | 28.69 | 0.00 | 0 | 0 |
| 20Q4 (5) | 39.59 | 13.15 | 9.24 | 0 | 0 | 0 | 22.66 | -6.9 | 41.54 | 0 | 0 | 0 | 17.18 | -2.16 | -10.75 | 1.34 | -26.78 | -39.09 | 8.38 | -12.89 | -14.14 | 12.03 | -10.3 | 0 | 0 | 0 | -100.0 | 17.26 | 1.17 | -5.48 | 32.06 | 21.67 | -25.53 | 0.07 | 40.0 | -12.5 | 106.71 | 0.0 | 0.0 | 22.87 | 0.0 | 3.58 | 0 | 0 | 0 | 52.49 | 2.12 | 5.25 | 75.36 | 1.48 | 4.74 | 8.74 | 420.24 | 61.55 | 61.23 | 15.35 | 10.76 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 34.99 | -12.24 | 0.0 | 0 | 0 | 0.0 | 24.34 | -9.42 | 0.0 | 0 | 0 | 0.0 | 17.56 | 3.05 | 0.0 | 1.83 | -10.73 | 0.0 | 9.62 | 40.23 | 0.0 | 13.41 | 0 | 0.0 | 0 | -100.0 | 0.0 | 17.06 | -0.18 | 0.0 | 26.35 | 4.36 | 0.0 | 0.05 | -16.67 | 0.0 | 106.71 | 0.0 | 0.0 | 22.87 | 0.0 | 0.0 | 0 | 0 | 0.0 | 51.4 | 3.75 | 0.0 | 74.26 | 2.57 | 0.0 | 1.68 | 58.49 | 0.0 | 53.08 | 4.9 | 0.0 | 0.00 | 0 | 0.0 |
