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) | 5.24 | -33.75 | 6.28 | 192.09 | 0 | 0 | 0 | 0 | 39.9 | 3.02 | 16.63 | -17.47 | 1.92 | 220.0 | 4.81 | 210.62 | 0 | 0 | 13.58 | 2.41 | 59.26 | -4.57 | 0 | 0 | 41.73 | 0.0 | 22.73 | 10.61 | 0 | 0 | 74.61 | 7.69 | 97.33 | 8.35 | 17.29 | -22.15 | 91.9 | 0.45 | 0.00 | 0 |
| 2022 (9) | 7.91 | 138.97 | 2.15 | -76.61 | 8.83 | 0 | 0 | 0 | 38.73 | 20.06 | 20.15 | 52.65 | 0.6 | 3.45 | 1.55 | -13.83 | 0 | 0 | 13.26 | -5.82 | 62.1 | 12.26 | 0 | 0 | 41.73 | 0.0 | 20.55 | 9.78 | 0 | 0 | 69.28 | 20.11 | 89.83 | 17.58 | 22.21 | -36.36 | 91.49 | -1.18 | 0.00 | 0 |
| 2021 (8) | 3.31 | 1.85 | 9.19 | 2.11 | 0 | 0 | 0 | 0 | 32.26 | 29.51 | 13.2 | 154.83 | 0.58 | -47.75 | 1.80 | -59.65 | 0 | 0 | 14.08 | 6.42 | 55.32 | 37.3 | 0 | 0 | 41.73 | 0.0 | 18.72 | 2.86 | 0 | 0 | 57.68 | 40.72 | 76.4 | 23.4 | 34.9 | 4005.88 | 92.58 | 121.27 | 0.00 | 0 |
| 2020 (7) | 3.25 | -20.34 | 9.0 | 0 | 0.76 | 171.43 | 0 | 0 | 24.91 | -20.01 | 5.18 | -13.81 | 1.11 | 13.27 | 4.46 | 41.59 | 0 | 0 | 13.23 | -1.12 | 40.29 | 6.05 | 0 | 0 | 41.73 | 0.0 | 18.2 | 3.41 | 2.71 | 674.29 | 40.99 | -2.64 | 61.91 | 3.1 | 0.85 | 0 | 41.84 | 6.22 | 0.00 | 0 |
| 2019 (6) | 4.08 | -14.82 | 0 | 0 | 0.28 | 0 | 0 | 0 | 31.14 | -7.51 | 6.01 | -37.27 | 0.98 | -23.44 | 3.15 | -17.22 | 0 | 0 | 13.38 | 10.4 | 37.99 | 12.13 | 0 | 0 | 41.73 | 0.0 | 17.6 | 5.71 | 0.35 | -85.54 | 42.1 | 4.21 | 60.05 | 0.96 | -2.71 | 0 | 39.39 | -1.65 | 0.00 | 0 |
| 2018 (5) | 4.79 | 25.07 | 5.57 | 49.33 | 0 | 0 | 0 | 0 | 33.67 | 19.48 | 9.58 | 105.58 | 1.28 | 23.08 | 3.80 | 3.01 | 0 | 0 | 12.12 | 0.92 | 33.88 | -28.66 | 0 | 0 | 41.73 | 0.0 | 16.65 | 2.9 | 2.42 | 0 | 40.4 | 9.96 | 59.48 | 12.4 | -0.35 | 0 | 40.05 | 16.7 | 0.00 | 0 |
| 2017 (4) | 3.83 | 64.38 | 3.73 | 965.71 | 0 | 0 | 0 | 0 | 28.18 | 14.65 | 4.66 | 0 | 1.04 | -35.0 | 3.69 | -43.3 | 0 | 0 | 12.01 | 1.69 | 47.49 | 41.63 | 0 | 0 | 41.73 | 0.0 | 16.18 | 0.0 | 0 | 0 | 36.74 | 14.53 | 52.92 | 9.66 | -2.42 | 0 | 34.32 | -4.37 | 0.00 | 0 |
| 2016 (3) | 2.33 | -12.73 | 0.35 | -72.0 | 1.17 | 31.46 | 0 | 0 | 24.58 | -8.35 | -0.91 | 0 | 1.6 | -0.62 | 6.51 | 8.44 | 0 | 0 | 11.81 | -0.76 | 33.53 | 85.45 | 0 | 0 | 41.73 | 0.0 | 16.18 | 0.56 | 0 | 0 | 32.08 | -5.79 | 48.26 | -3.75 | 3.81 | -28.25 | 35.89 | -8.82 | 0.00 | 0 |
| 2015 (2) | 2.67 | -22.16 | 1.25 | 0 | 0.89 | -54.36 | 0 | 0 | 26.82 | -7.45 | 0.94 | -69.28 | 1.61 | -9.55 | 6.00 | -2.27 | 0 | 0 | 11.9 | -3.33 | 18.08 | 15.53 | 0 | 0 | 41.73 | 0.0 | 16.09 | 1.96 | 0 | 0 | 34.05 | -1.76 | 50.14 | -3.41 | 5.31 | 89.64 | 39.36 | 5.07 | 0.00 | 0 |
| 2014 (1) | 3.43 | -46.66 | 0 | 0 | 1.95 | 3.72 | 0 | 0 | 28.98 | 4.51 | 3.06 | -43.54 | 1.78 | -16.04 | 6.14 | -19.66 | 0 | 0 | 12.31 | -2.53 | 15.65 | -16.84 | 0 | 0 | 41.73 | 0.0 | 15.78 | 3.54 | 1.47 | -67.33 | 34.66 | 6.98 | 51.91 | -0.44 | 2.8 | 0 | 37.46 | 21.11 | 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) | 5.85 | 21.88 | 136.84 | 10.5 | 91.61 | 24.26 | 3.48 | 68.12 | 0 | 0 | 0 | 0 | 11.53 | 2.4 | 21.5 | 4.0 | 64.61 | -63.8 | 2.04 | -0.49 | 34.21 | 4.66 | -5.12 | 22.33 | 0 | 0 | 0 | 13.67 | -0.36 | 2.17 | 64.36 | 0.25 | 3.34 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 24.39 | 0.0 | 7.3 | 0 | 0 | 0 | 76.1 | 5.55 | 5.61 | 100.49 | 4.15 | 6.01 | 27.07 | -15.91 | 33.75 | 103.17 | -1.07 | 11.78 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.8 | -20.4 | -42.79 | 5.48 | 1.48 | 57.47 | 2.07 | 59.23 | -76.87 | 0 | 0 | 0 | 11.26 | 9.64 | 9.32 | 2.43 | -27.89 | 45.51 | 2.05 | 18.5 | 83.04 | 4.91 | 15.77 | 75.98 | 0 | 0 | 0 | 13.72 | 0.66 | 3.0 | 64.2 | 6.19 | 15.55 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 24.39 | 7.3 | 7.3 | 0 | 0 | 0 | 72.1 | -7.55 | 18.16 | 96.49 | -4.19 | 15.23 | 32.19 | 67.22 | 39.71 | 104.29 | 7.25 | 24.07 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.03 | 15.08 | 6.54 | 5.4 | -14.01 | 153.52 | 1.3 | 0 | -85.14 | 0 | 0 | 0 | 10.27 | -4.55 | 9.84 | 3.37 | 35.34 | 135.66 | 1.73 | -9.9 | 54.46 | 4.24 | -11.93 | 50.98 | 0 | 0 | 0 | 13.63 | 0.37 | 1.04 | 60.46 | 2.02 | 3.47 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 22.73 | 0.0 | 10.61 | 0 | 0 | 0 | 77.99 | 4.53 | 10.3 | 100.71 | 3.47 | 10.37 | 19.25 | 11.34 | -9.54 | 97.24 | 5.81 | 5.71 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.24 | 112.15 | -33.75 | 6.28 | -25.68 | 192.09 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.76 | 13.38 | -0.37 | 2.49 | -77.47 | -37.44 | 1.92 | 26.32 | 220.0 | 4.81 | 26.44 | 210.54 | 0 | 0 | 0 | 13.58 | 1.49 | 2.41 | 59.26 | -4.85 | -4.57 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 22.73 | 0.0 | 10.61 | 0 | 0 | 0 | 74.61 | 3.54 | 7.69 | 97.33 | 2.68 | 8.35 | 17.29 | -14.58 | -22.15 | 91.9 | -0.43 | 0.45 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.47 | -70.56 | -57.19 | 8.45 | 142.82 | 280.63 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 9.49 | -7.86 | -2.37 | 11.05 | 561.68 | 254.17 | 1.52 | 35.71 | 108.22 | 3.81 | 36.5 | 92.63 | 0 | 0 | 0 | 13.38 | 0.45 | 1.67 | 62.28 | 12.1 | 6.26 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 22.73 | 0.0 | 10.61 | 0 | 0 | 0 | 72.06 | 18.09 | 10.42 | 94.79 | 13.2 | 10.46 | 20.24 | -12.15 | -14.81 | 92.3 | 9.8 | 3.68 | 0.00 | 0 | 0 |
| 23Q2 (15) | 8.39 | 48.23 | 27.31 | 3.48 | 63.38 | -22.32 | 8.95 | 2.29 | 0 | 0 | 0 | 0 | 10.3 | 10.16 | 2.69 | 1.67 | 16.78 | -84.25 | 1.12 | 0.0 | 148.89 | 2.79 | -0.67 | 121.94 | 0 | 0 | 0 | 13.32 | -1.26 | 0.15 | 55.56 | -4.91 | -18.5 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 22.73 | 10.61 | 10.61 | 0 | 0 | 0 | 61.02 | -13.7 | -1.75 | 83.74 | -8.23 | 1.31 | 23.04 | 8.27 | -9.75 | 84.06 | -8.62 | -4.08 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.66 | -28.45 | 21.2 | 2.13 | -0.93 | -76.33 | 8.75 | -0.91 | 0 | 0 | 0 | 0 | 9.35 | -13.43 | 14.44 | 1.43 | -64.07 | -41.39 | 1.12 | 86.67 | 194.74 | 2.81 | 81.15 | 150.34 | 0 | 0 | 0 | 13.49 | 1.73 | -3.64 | 58.43 | -5.91 | -8.24 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 20.55 | 0.0 | 9.78 | 0 | 0 | 0 | 70.71 | 2.06 | 17.42 | 91.25 | 1.58 | 15.59 | 21.28 | -4.19 | -46.87 | 91.99 | 0.55 | -8.26 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.91 | 37.09 | 138.97 | 2.15 | -3.15 | -76.61 | 8.83 | -10.99 | 0 | 0 | 0 | 0 | 10.8 | 11.11 | 19.6 | 3.98 | 27.56 | -5.24 | 0.6 | -17.81 | 3.45 | 1.55 | -21.57 | -13.78 | 0 | 0 | 0 | 13.26 | 0.76 | -5.82 | 62.1 | 5.95 | 12.26 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 20.55 | 0.0 | 9.78 | 0 | 0 | 0 | 69.28 | 6.16 | 20.11 | 89.83 | 4.68 | 17.58 | 22.21 | -6.52 | -36.36 | 91.49 | 2.77 | -1.18 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.77 | -12.44 | 133.6 | 2.22 | -50.45 | -76.26 | 9.92 | 0 | 0 | 0 | 0 | 0 | 9.72 | -3.09 | 13.15 | 3.12 | -70.57 | -35.27 | 0.73 | 62.22 | 46.0 | 1.98 | 57.26 | 16.76 | 0 | 0 | 0 | 13.16 | -1.05 | -10.6 | 58.61 | -14.02 | 12.84 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 20.55 | 0.0 | 9.78 | 0 | 0 | 0 | 65.26 | 5.07 | 22.0 | 85.81 | 3.81 | 18.83 | 23.76 | -6.93 | -22.53 | 89.02 | 1.57 | 5.77 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.59 | 41.11 | -6.66 | 4.48 | -50.22 | -41.51 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.03 | 22.77 | 23.83 | 10.6 | 334.43 | 304.58 | 0.45 | 18.42 | -35.71 | 1.26 | 12.04 | -50.7 | 0 | 0 | 0 | 13.3 | -5.0 | -16.4 | 68.17 | 7.05 | 27.61 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 20.55 | 9.78 | 12.91 | 0 | 0 | -100.0 | 62.11 | 3.14 | 23.87 | 82.66 | 4.71 | 16.34 | 25.53 | -36.25 | -46.75 | 87.64 | -12.6 | -10.64 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.67 | 41.09 | -47.76 | 9.0 | -2.07 | 28.57 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.17 | -9.52 | 24.73 | 2.44 | -41.9 | 56.41 | 0.38 | -34.48 | -63.11 | 1.12 | -37.61 | -72.6 | 0 | 0 | 0 | 14.0 | -0.57 | 5.74 | 63.68 | 15.11 | 35.75 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 18.72 | 0.0 | 2.86 | 0 | 0 | -100.0 | 60.22 | 4.4 | 41.53 | 78.94 | 3.32 | 24.39 | 40.05 | 14.76 | 970.86 | 100.27 | 8.31 | 116.61 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.31 | 34.01 | 1.85 | 9.19 | -1.71 | 2.11 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.03 | 5.12 | 43.11 | 4.2 | -12.86 | 144.19 | 0.58 | 16.0 | -47.75 | 1.80 | 6.22 | -59.65 | 0 | 0 | 0 | 14.08 | -4.35 | 6.42 | 55.32 | 6.51 | 37.3 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 18.72 | 0.0 | 2.86 | 0 | 0 | -100.0 | 57.68 | 7.83 | 40.72 | 76.4 | 5.8 | 23.4 | 34.9 | 13.79 | 4005.88 | 92.58 | 10.0 | 121.27 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.47 | -65.01 | -58.35 | 9.35 | 22.06 | 24.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 8.59 | 6.05 | 31.95 | 4.82 | 83.97 | 569.44 | 0.5 | -28.57 | -55.36 | 1.69 | -33.6 | -60.55 | 0 | 0 | 0 | 14.72 | -7.48 | 12.28 | 51.94 | -2.77 | 17.8 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 18.72 | 2.86 | 2.86 | 0 | -100.0 | -100.0 | 53.49 | 6.68 | 36.28 | 72.21 | 1.63 | 20.01 | 30.67 | -36.02 | 749.79 | 84.16 | -14.19 | 143.73 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.06 | -21.03 | 64.19 | 7.66 | 9.43 | 155.33 | 2.65 | 19.91 | 201.14 | 0 | 0 | 0 | 8.1 | 23.66 | 39.66 | 2.62 | 67.95 | 138.18 | 0.7 | -32.04 | -18.6 | 2.55 | -37.73 | 0 | 0 | 0 | 0 | 15.91 | 20.17 | 21.36 | 53.42 | 13.88 | 53.51 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 18.2 | 0.0 | 0.0 | 2.71 | 0.0 | 0.0 | 50.14 | 17.84 | 30.13 | 71.05 | 11.96 | 19.51 | 47.94 | 1181.82 | 1217.48 | 98.08 | 111.88 | 186.45 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.94 | 175.08 | 12.03 | 7.0 | -22.22 | 0 | 2.21 | 190.79 | -62.03 | 0 | 0 | 0 | 6.55 | 3.8 | 3.97 | 1.56 | -9.3 | -4.88 | 1.03 | -7.21 | -13.45 | 4.09 | -8.13 | 0 | 0 | 0 | 0 | 13.24 | 0.08 | 0.61 | 46.91 | 16.43 | 42.5 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 18.2 | 0.0 | 3.41 | 2.71 | 0.0 | 674.29 | 42.55 | 3.81 | -2.72 | 63.46 | 2.5 | 2.87 | 3.74 | 340.0 | 214.72 | 46.29 | 10.64 | 14.35 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.25 | -45.19 | -20.34 | 9.0 | 20.0 | 0 | 0.76 | -49.67 | 171.43 | 0 | 0 | 0 | 6.31 | -3.07 | -15.87 | 1.72 | 138.89 | 10.97 | 1.11 | -0.89 | 13.27 | 4.45 | 3.84 | 0 | 0 | 0 | 0 | 13.23 | 0.92 | -1.12 | 40.29 | -8.62 | 6.05 | 0 | 0 | 0 | 41.73 | 0.0 | 0.0 | 18.2 | 0.0 | 3.41 | 2.71 | 0.0 | 674.29 | 40.99 | 4.43 | -2.64 | 61.91 | 2.89 | 3.1 | 0.85 | 118.01 | 131.37 | 41.84 | 21.17 | 6.22 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.93 | 37.91 | 0.0 | 7.5 | 150.0 | 0.0 | 1.51 | 71.59 | 0.0 | 0 | 0 | 0.0 | 6.51 | 12.24 | 0.0 | 0.72 | -34.55 | 0.0 | 1.12 | 30.23 | 0.0 | 4.29 | 0 | 0.0 | 0 | 0 | 0.0 | 13.11 | 0.0 | 0.0 | 44.09 | 26.7 | 0.0 | 0 | 0 | 0.0 | 41.73 | 0.0 | 0.0 | 18.2 | 0.0 | 0.0 | 2.71 | 0.0 | 0.0 | 39.25 | 1.87 | 0.0 | 60.17 | 1.21 | 0.0 | -4.72 | -10.02 | 0.0 | 34.53 | 0.85 | 0.0 | 0.00 | 0 | 0.0 |
