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) | 34.44 | 131.14 | 0 | 0 | 0 | 0 | 0 | 0 | 12.79 | -11.73 | 4.93 | -54.69 | 0.34 | -10.53 | 2.66 | 1.37 | 4.47 | 419.77 | 28.12 | 45.02 | 0 | 0 | 0 | 0 | 36.69 | 0.0 | 9.38 | 21.82 | 1.96 | 0.0 | 38.19 | 8.37 | 49.53 | 10.31 | 82.1 | 253.88 | 120.29 | 105.84 | 0.00 | -15.15 |
| 2022 (9) | 14.9 | 189.32 | 0 | 0 | 0 | 0 | 0 | 0 | 14.49 | -4.55 | 10.88 | 0 | 0.38 | 2.7 | 2.62 | 7.59 | 0.86 | 8.86 | 19.39 | 2.59 | 0 | 0 | 0 | 0 | 36.69 | 0.0 | 7.7 | 0.0 | 1.96 | 0.0 | 35.24 | 91.0 | 44.9 | 59.79 | 23.2 | -7.79 | 58.44 | 34.01 | 0.00 | -28.83 |
| 2021 (8) | 5.15 | 18.39 | 28.7 | 211.96 | 0.13 | -87.0 | 0 | 0 | 15.18 | -24.44 | -0.89 | 0 | 0.37 | -22.92 | 2.44 | 2.02 | 0.79 | 1.28 | 18.9 | 4.88 | 1.0 | 400.0 | 0 | 0 | 36.69 | 0.0 | 7.7 | 0.52 | 1.96 | 0.0 | 18.45 | 0.16 | 28.1 | 0.21 | 25.16 | 42.23 | 43.61 | 20.77 | 0.00 | -6.4 |
| 2020 (7) | 4.35 | -24.08 | 9.2 | 318.18 | 1.0 | 809.09 | 0 | 0 | 20.09 | -31.1 | 0.03 | -99.22 | 0.48 | -55.56 | 2.39 | -35.49 | 0.78 | -24.27 | 18.02 | 7.39 | 0.2 | -83.33 | 0 | 0 | 36.69 | 0.0 | 7.66 | 5.22 | 1.96 | 0.0 | 18.42 | -0.32 | 28.04 | 1.15 | 17.69 | 36.39 | 36.11 | 14.82 | 0.00 | -4.52 |
| 2019 (6) | 5.73 | -3.05 | 2.2 | 120.0 | 0.11 | -95.26 | 0 | 0 | 29.16 | -2.05 | 3.84 | -4.95 | 1.08 | -20.59 | 3.70 | -18.93 | 1.03 | 1.98 | 16.78 | 23.29 | 1.2 | 990.91 | 0 | 0 | 36.69 | 0.0 | 7.28 | 5.81 | 1.96 | 0.0 | 18.48 | 11.33 | 27.72 | 9.01 | 12.97 | 59.93 | 31.45 | 27.28 | 0.00 | -89.11 |
| 2018 (5) | 5.91 | 37.12 | 1.0 | 0 | 2.32 | 1833.33 | 0 | 0 | 29.77 | -3.78 | 4.04 | -8.8 | 1.36 | 9.68 | 4.57 | 13.99 | 1.01 | 9.78 | 13.61 | 2.02 | 0.11 | -97.97 | 0 | 0 | 36.69 | 0.0 | 6.88 | 7.0 | 1.96 | 0.0 | 16.6 | 19.68 | 25.43 | 14.24 | 8.11 | 3.71 | 24.71 | 13.92 | 0.00 | -5.66 |
| 2017 (4) | 4.31 | -3.36 | 0 | 0 | 0.12 | -90.91 | 0 | 0 | 30.94 | -14.32 | 4.43 | 3.99 | 1.24 | 8.77 | 4.01 | 26.95 | 0.92 | 16.46 | 13.34 | 5.54 | 5.43 | -18.35 | 0 | 0 | 36.69 | 0.0 | 6.43 | 6.99 | 1.96 | 0.0 | 13.87 | 11.85 | 22.26 | 9.28 | 7.82 | 7.27 | 21.69 | 10.16 | 0.00 | -4.68 |
| 2016 (3) | 4.46 | 9.31 | 0.2 | 0 | 1.32 | -55.56 | 0 | 0 | 36.11 | -0.66 | 4.26 | 2.16 | 1.14 | -12.31 | 3.16 | -11.72 | 0.79 | 5.33 | 12.64 | 4.64 | 6.65 | -44.44 | 0 | 0 | 36.69 | 0.0 | 6.01 | 7.51 | 1.96 | 0.0 | 12.4 | 9.73 | 20.37 | 8.06 | 7.29 | -13.11 | 19.69 | 0.0 | 0.00 | 6.63 |
| 2015 (2) | 4.08 | 2.26 | 0 | 0 | 2.97 | 518.75 | 0 | 0 | 36.35 | 4.45 | 4.17 | 1.71 | 1.3 | 5.69 | 3.58 | 1.18 | 0.75 | -19.35 | 12.08 | 10.52 | 11.97 | -27.85 | 0 | 0 | 36.69 | 0.0 | 5.59 | 7.92 | 1.96 | 0.0 | 11.3 | 10.24 | 18.85 | 8.4 | 8.39 | 14.62 | 19.69 | 12.07 | 0.00 | -18.19 |
| 2014 (1) | 3.99 | 6.97 | 0.6 | 0 | 0.48 | 140.0 | 0 | 0 | 34.8 | 8.24 | 4.1 | 15.17 | 1.23 | 2.5 | 3.53 | -5.31 | 0.93 | 16.25 | 10.93 | 11.76 | 16.59 | -17.38 | 0 | 0 | 36.69 | 0.0 | 5.18 | 7.47 | 1.96 | 0.0 | 10.25 | 22.75 | 17.39 | 14.94 | 7.32 | -7.69 | 17.57 | 7.92 | 0.01 | 0.01 |
| 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) | 33.35 | 3.96 | -3.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.28 | 10.44 | 5.13 | -3.33 | -3600.0 | -494.64 | 0.52 | 73.33 | -21.21 | 4.05 | 71.17 | -15.32 | 6.6 | 12.05 | 704.88 | 39.26 | -16.13 | 41.78 | 0 | 0 | 0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 10.03 | 0.0 | 6.93 | 1.96 | 0.0 | 0.0 | 48.92 | -5.78 | 25.12 | 60.9 | -4.71 | 20.74 | 178.24 | -28.55 | 127.43 | 227.16 | -24.62 | 93.38 | 0.00 | 55.38 | -36.14 |
| 24Q2 (19) | 32.08 | -14.59 | 205.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.97 | -15.86 | 8.0 | -0.09 | -100.57 | -101.8 | 0.3 | -3.23 | -3.23 | 2.37 | -4.9 | 8.37 | 5.89 | 13.05 | 675.0 | 46.81 | 5.98 | 53.98 | 0 | 0 | 0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 10.03 | 6.93 | 6.93 | 1.96 | 0.0 | 0.0 | 51.92 | -6.1 | 32.25 | 63.91 | -4.08 | 26.3 | 249.45 | 4.19 | 128.0 | 301.37 | 2.26 | 102.71 | 0.00 | -21.54 | -52.32 |
| 24Q1 (18) | 37.56 | 9.06 | 138.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.53 | 15.36 | -8.55 | 15.76 | 1150.67 | 691.96 | 0.31 | -8.82 | 14.81 | 2.49 | -6.41 | 28.27 | 5.21 | 16.55 | 559.49 | 44.17 | 57.08 | 106.31 | 0 | 0 | 0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 9.38 | 0.0 | 21.82 | 1.96 | 0.0 | 0.0 | 55.29 | 44.78 | 46.39 | 66.63 | 34.52 | 40.48 | 239.41 | 191.61 | 477.73 | 294.7 | 144.99 | 272.05 | 0.00 | -46.86 | -58.35 |
| 23Q4 (17) | 34.44 | -0.55 | 131.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.06 | -1.92 | -24.82 | -1.5 | -167.86 | -114.99 | 0.34 | -48.48 | -10.53 | 2.66 | -44.42 | 1.37 | 4.47 | 445.12 | 419.77 | 28.12 | 1.55 | 45.02 | 0 | 0 | 0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 9.38 | 0.0 | 21.82 | 1.96 | 0.0 | 0.0 | 38.19 | -2.33 | 8.37 | 49.53 | -1.8 | 10.31 | 82.1 | 4.76 | 253.88 | 120.29 | 2.4 | 105.84 | 0.00 | -1.42 | -15.15 |
| 23Q3 (16) | 34.63 | 229.5 | 116.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.12 | 13.45 | -11.36 | -0.56 | -111.2 | -168.29 | 0.66 | 112.9 | 37.5 | 4.78 | 119.07 | 46.57 | 0.82 | 7.89 | 18.84 | 27.69 | -8.91 | 40.99 | 0 | 0 | 0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 9.38 | 0.0 | 21.82 | 1.96 | 0.0 | 0.0 | 39.1 | -0.41 | 53.76 | 50.44 | -0.32 | 43.74 | 78.37 | -28.37 | 312.04 | 117.47 | -20.99 | 164.27 | 0.00 | 16.0 | -22.89 |
| 23Q2 (15) | 10.51 | -33.31 | -80.34 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.75 | -28.76 | 11.34 | 5.0 | 151.26 | 4066.67 | 0.31 | 14.81 | 93.75 | 2.18 | 12.55 | 88.43 | 0.76 | -3.8 | 7.04 | 30.4 | 41.99 | 51.55 | 0 | 0 | 0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 9.38 | 21.82 | 21.82 | 1.96 | 0.0 | 0.0 | 39.26 | 3.94 | 59.53 | 50.6 | 6.68 | 47.65 | 109.41 | 164.02 | 331.6 | 148.67 | 87.69 | 197.58 | 0.00 | -31.45 | -30.48 |
| 23Q1 (14) | 15.76 | 5.77 | 69.28 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.86 | -5.16 | -12.87 | 1.99 | -80.12 | 2942.86 | 0.27 | -28.95 | 42.11 | 1.94 | -26.04 | 44.04 | 0.79 | -8.14 | 8.22 | 21.41 | 10.42 | 12.21 | 0 | 0 | 0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 7.7 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 37.77 | 7.18 | 68.77 | 47.43 | 5.63 | 48.08 | 41.44 | 78.62 | 77.02 | 79.21 | 35.54 | 72.99 | 0.00 | 8.25 | -21.56 |
| 22Q4 (13) | 14.9 | -6.88 | 189.32 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.07 | 15.62 | -5.13 | 10.01 | 1120.73 | 2805.41 | 0.38 | -20.83 | 2.7 | 2.62 | -19.63 | 7.52 | 0.86 | 24.64 | 8.86 | 19.39 | -1.27 | 2.59 | 0 | 0 | -100.0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 7.7 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 35.24 | 38.58 | 91.0 | 44.9 | 27.96 | 59.79 | 23.2 | 21.98 | -7.79 | 58.44 | 31.47 | 34.01 | 0.00 | -10.41 | -28.83 |
| 22Q3 (12) | 16.0 | -70.08 | 296.04 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.52 | 42.51 | 34.35 | 0.82 | 583.33 | 18.84 | 0.48 | 200.0 | 33.33 | 3.26 | 181.65 | 50.65 | 0.69 | -2.82 | -9.21 | 19.64 | -2.09 | 6.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 7.7 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 25.43 | 3.33 | 35.27 | 35.09 | 2.39 | 23.34 | 19.02 | -24.97 | 2.26 | 44.45 | -11.03 | 18.85 | 0.00 | 4.58 | -5.85 |
| 22Q2 (11) | 53.47 | 474.33 | 1164.07 | 30.2 | 92.36 | 42.45 | 0.07 | -46.15 | -46.15 | 0 | 0 | 0 | 2.47 | -44.24 | -10.83 | 0.12 | 271.43 | 110.53 | 0.16 | -15.79 | 6.67 | 1.16 | -13.96 | 50.54 | 0.71 | -2.74 | -5.33 | 20.06 | 5.14 | 8.26 | 0 | 0 | -100.0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 7.7 | 0.0 | 0.52 | 1.96 | 0.0 | 0.0 | 24.61 | 9.96 | 35.67 | 34.27 | 6.99 | 23.45 | 25.35 | 8.29 | 25.31 | 49.96 | 9.11 | 30.21 | 0.00 | -22.65 | -9.24 |
| 22Q1 (10) | 9.31 | 80.78 | 146.95 | 15.7 | -45.3 | 18.94 | 0.13 | 0.0 | 85.71 | 0 | 0 | 0 | 4.43 | 3.26 | -19.31 | -0.07 | 81.08 | 0.0 | 0.19 | -48.65 | -34.48 | 1.35 | -44.79 | -6.81 | 0.73 | -7.59 | -7.59 | 19.08 | 0.95 | 8.29 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 7.7 | 0.0 | 0.52 | 1.96 | 0.0 | 0.0 | 22.38 | 21.3 | 21.96 | 32.03 | 13.99 | 14.52 | 23.41 | -6.96 | 35.16 | 45.79 | 5.0 | 28.37 | 0.00 | -1.79 | -8.44 |
| 21Q4 (9) | 5.15 | 27.48 | 18.39 | 28.7 | 29.28 | 211.96 | 0.13 | 0.0 | -87.0 | 0 | 0 | 0 | 4.29 | 63.74 | -25.26 | -0.37 | -153.62 | 19.57 | 0.37 | 2.78 | -22.92 | 2.44 | 12.6 | 2.08 | 0.79 | 3.95 | 1.28 | 18.9 | 2.05 | 4.88 | 1.0 | -6.54 | 400.0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 7.7 | 0.0 | 0.52 | 1.96 | 0.0 | 0.0 | 18.45 | -1.86 | 0.16 | 28.1 | -1.23 | 0.21 | 25.16 | 35.27 | 42.23 | 43.61 | 16.6 | 20.77 | 0.00 | 18.51 | -6.4 |
| 21Q3 (8) | 4.04 | -4.49 | -20.0 | 22.2 | 4.72 | 593.75 | 0.13 | 0.0 | -87.25 | 0 | 0 | 0 | 2.62 | -5.42 | -52.28 | 0.69 | 160.53 | -27.37 | 0.36 | 140.0 | -46.27 | 2.17 | 181.44 | -28.49 | 0.76 | 1.33 | -8.43 | 18.52 | -0.05 | 6.01 | 1.07 | 0.0 | 435.0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 7.7 | 0.52 | 0.52 | 1.96 | 0.0 | 0.0 | 18.8 | 3.64 | 0.91 | 28.45 | 2.49 | 0.71 | 18.6 | -8.06 | 31.26 | 37.4 | -2.53 | 14.02 | 0.00 | 0.82 | -23.36 |
| 21Q2 (7) | 4.23 | 12.2 | -4.3 | 21.2 | 60.61 | 657.14 | 0.13 | 85.71 | -87.62 | 0 | 0 | 0 | 2.77 | -49.54 | -17.31 | -1.14 | -1528.57 | -418.18 | 0.15 | -48.28 | -60.53 | 0.77 | -46.74 | 0 | 0.75 | -5.06 | -14.77 | 18.53 | 5.16 | 6.99 | 1.07 | -5.31 | 435.0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 7.66 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 18.14 | -1.14 | 2.89 | 27.76 | -0.75 | 1.87 | 20.23 | 16.8 | 58.54 | 38.37 | 7.57 | 26.26 | 0.00 | -21.97 | -7.08 |
| 21Q1 (6) | 3.77 | -13.33 | 5.31 | 13.2 | 43.48 | 500.0 | 0.07 | -93.0 | -93.52 | 0 | 0 | 0 | 5.49 | -4.36 | -0.36 | -0.07 | 84.78 | 70.83 | 0.29 | -39.58 | -38.3 | 1.44 | -39.52 | 0 | 0.79 | 1.28 | -15.05 | 17.62 | -2.22 | 16.61 | 1.13 | 465.0 | 465.0 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 7.66 | 0.0 | 5.22 | 1.96 | 0.0 | 0.0 | 18.35 | -0.38 | 0.6 | 27.97 | -0.25 | 1.82 | 17.32 | -2.09 | 142.58 | 35.67 | -1.22 | 40.54 | 0.00 | 0.4 | -9.59 |
| 20Q4 (5) | 4.35 | -13.86 | -24.08 | 9.2 | 187.5 | 318.18 | 1.0 | -1.96 | 809.09 | 0 | 0 | 0 | 5.74 | 4.55 | -26.13 | -0.46 | -148.42 | -188.46 | 0.48 | -28.36 | -55.56 | 2.39 | -21.12 | 0 | 0.78 | -6.02 | -24.27 | 18.02 | 3.15 | 7.39 | 0.2 | 0.0 | -83.33 | 0 | 0 | 0 | 36.69 | 0.0 | 0.0 | 7.66 | 0.0 | 5.22 | 1.96 | 0.0 | 0.0 | 18.42 | -1.13 | -0.32 | 28.04 | -0.74 | 1.15 | 17.69 | 24.84 | 36.39 | 36.11 | 10.09 | 14.82 | 0.00 | -2.96 | -4.52 |
| 20Q3 (4) | 5.05 | 14.25 | 0.0 | 3.2 | 14.29 | 0.0 | 1.02 | -2.86 | 0.0 | 0 | 0 | 0.0 | 5.49 | 63.88 | 0.0 | 0.95 | 531.82 | 0.0 | 0.67 | 76.32 | 0.0 | 3.03 | 0 | 0.0 | 0.83 | -5.68 | 0.0 | 17.47 | 0.87 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 36.69 | 0.0 | 0.0 | 7.66 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 18.63 | 5.67 | 0.0 | 28.25 | 3.67 | 0.0 | 14.17 | 11.05 | 0.0 | 32.8 | 7.93 | 0.0 | 0.00 | 22.23 | 0.0 |
