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) | 36.74 | 24.58 | 0 | 0 | 0.45 | -93.48 | 0 | 0 | 215.12 | 551.88 | 13.92 | 0 | 6.93 | 67.39 | 3.22 | -74.32 | 0 | 0 | 7.06 | 0 | 0.51 | -91.37 | 0.21 | 0.0 | 9.32 | 15.2 | 0 | 0 | 0.62 | 0.0 | 13.89 | 0 | 14.51 | 0 | -1.65 | 0 | 12.24 | 0 | 0.02 | -79.86 |
| 2022 (9) | 29.49 | 1.76 | 1.5 | 0 | 6.9 | 32.95 | 0 | 0 | 33.0 | 87.29 | -6.84 | 0 | 4.14 | 174.17 | 12.55 | 46.39 | 0.02 | 100.0 | 0 | 0 | 5.91 | -42.62 | 0.21 | 200.0 | 8.09 | 7.44 | 0 | 0 | 0.62 | 0.0 | -6.7 | 0 | -6.08 | 0 | -1.28 | 0 | -7.98 | 0 | 0.12 | 13.45 |
| 2021 (8) | 28.98 | -7.38 | 0 | 0 | 5.19 | 408.82 | 0 | 0 | 17.62 | -73.08 | -4.7 | 0 | 1.51 | -1.95 | 8.57 | 264.22 | 0.01 | 0 | 0 | 0 | 10.3 | -21.25 | 0.07 | -12.5 | 7.53 | 7.57 | 0.31 | -90.31 | 0.62 | 0.0 | -4.64 | 0 | -3.71 | 0 | -1.33 | 0 | -5.97 | 0 | 0.11 | -2.86 |
| 2020 (7) | 31.29 | -5.87 | 2.95 | 145.83 | 1.02 | 1357.14 | 0 | 0 | 65.45 | -78.3 | -4.13 | 0 | 1.54 | -81.92 | 2.35 | -16.71 | 0 | 0 | 0 | 0 | 13.08 | 5132.0 | 0.08 | -60.0 | 7.0 | 0.0 | 3.2 | 7.38 | 0.62 | -10.14 | -2.89 | 0 | 0.93 | -85.17 | -1.09 | 0 | -3.98 | 0 | 0.11 | 39.49 |
| 2019 (6) | 33.24 | 27.36 | 1.2 | 11900.0 | 0.07 | 75.0 | 0 | 0 | 301.6 | 1.82 | 2.2 | -14.06 | 8.52 | -10.5 | 2.82 | -12.1 | 0 | 0 | 0 | 0 | 0.25 | 56.25 | 0.2 | -13.04 | 7.0 | 0.0 | 2.98 | 9.56 | 0.69 | 18.97 | 2.6 | -24.2 | 6.27 | -6.84 | -0.62 | 0 | 1.98 | -27.74 | 0.08 | 25.46 |
| 2018 (5) | 26.1 | -18.1 | 0.01 | 0 | 0.04 | 0 | 0 | 0 | 296.22 | 10.6 | 2.56 | -43.74 | 9.52 | 7.69 | 3.21 | -2.63 | 0 | 0 | 0 | 0 | 0.16 | 0 | 0.23 | -4.17 | 7.0 | 0.0 | 2.72 | 19.82 | 0.58 | 20.83 | 3.43 | -29.71 | 6.73 | -11.8 | -0.69 | 0 | 2.74 | -36.28 | 0.06 | 20.5 |
| 2017 (4) | 31.87 | 9.59 | 0 | 0 | 0 | 0 | 0 | 0 | 267.84 | 22.44 | 4.55 | 83.47 | 8.84 | 33.53 | 3.30 | 9.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | -11.11 | 7.0 | 0.0 | 2.27 | 12.38 | 0.48 | 300.0 | 4.88 | 24.49 | 7.63 | 26.12 | -0.58 | 0 | 4.3 | 25.0 | 0.05 | 105.23 |
| 2016 (3) | 29.08 | 3.45 | 0 | 0 | 0 | 0 | 0 | 0 | 218.76 | 4.15 | 2.48 | -44.89 | 6.62 | -17.76 | 3.03 | -21.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | 800.0 | 7.0 | 0.0 | 2.02 | 28.66 | 0.12 | 500.0 | 3.92 | -27.54 | 6.05 | -13.45 | -0.48 | 0 | 3.44 | -34.97 | 0.03 | 331.75 |
| 2015 (2) | 28.11 | 10.93 | 0.25 | 0 | 0.2 | -23.08 | 0 | 0 | 210.05 | 18.74 | 4.5 | 17.19 | 8.05 | -3.25 | 3.83 | -18.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -57.14 | 7.0 | 0.0 | 1.57 | 31.93 | 0.02 | 0.0 | 5.41 | 21.85 | 6.99 | 23.94 | -0.12 | 0 | 5.29 | 18.61 | 0.01 | 104.15 |
| 2014 (1) | 25.34 | 9.93 | 0 | 0 | 0.26 | 0.0 | 0 | 0 | 176.9 | 11.58 | 3.84 | 3.23 | 8.32 | 23.26 | 4.70 | 10.47 | 0 | 0 | 0 | 0 | 0.2 | -56.52 | 0.07 | -12.5 | 7.0 | 0.0 | 1.19 | 46.91 | 0.02 | 0.0 | 4.44 | 9.9 | 5.64 | 15.81 | 0.02 | 0 | 4.46 | 10.67 | 0.00 | -3.83 |
| 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) | 50.2 | -10.16 | 23.61 | 0 | 0 | -100.0 | 0.38 | -7.32 | -70.54 | 0 | 0 | 0 | 80.15 | 7.99 | 20.49 | 0.83 | -71.77 | -68.56 | 9.02 | 3.92 | 22.39 | 3.29 | -1.24 | -24.21 | 0 | 0 | -100.0 | 7.07 | -4.33 | 0 | 0.39 | 21.88 | -70.0 | 0.25 | 4.17 | 25.0 | 9.33 | 0.0 | 0.11 | 1.39 | 0.0 | 0 | 0.99 | 0.0 | 59.68 | 11.73 | 8.01 | 100.51 | 14.11 | 6.57 | 118.08 | -0.75 | 24.24 | 41.86 | 10.98 | 11.25 | 140.79 | 0.03 | 4.94 | -66.42 |
| 24Q2 (19) | 55.88 | 20.38 | 52.8 | 0 | 0 | -100.0 | 0.41 | -2.38 | -76.7 | 0 | 0 | 0 | 74.22 | 24.84 | 34.85 | 2.94 | -9.54 | 30.67 | 8.68 | 21.4 | 20.22 | 3.33 | 12.47 | -48.71 | 0 | 0 | -100.0 | 7.39 | 0.27 | 0 | 0.32 | -23.81 | -79.49 | 0.24 | 14.29 | 20.0 | 9.33 | 0.0 | 0.11 | 1.39 | 0 | 0 | 0.99 | 59.68 | 59.68 | 10.86 | -36.64 | 240.44 | 13.24 | -25.45 | 247.51 | -0.99 | 39.26 | -4.21 | 9.87 | -36.36 | 340.62 | 0.03 | 18.67 | -61.66 |
| 24Q1 (18) | 46.42 | 26.35 | 22.71 | 0 | 0 | -100.0 | 0.42 | -6.67 | -77.78 | 0 | 0 | 0 | 59.45 | -1.96 | 80.59 | 3.25 | -59.88 | 249.46 | 7.15 | 3.17 | 22.85 | 2.96 | -8.15 | -69.26 | 0 | 0 | -100.0 | 7.37 | 4.39 | 0 | 0.42 | -17.65 | -90.21 | 0.21 | 0.0 | 0.0 | 9.33 | 0.11 | 0.43 | 0 | 0 | 0 | 0.62 | 0.0 | 0.0 | 17.14 | 23.4 | 397.05 | 17.76 | 22.4 | 444.85 | -1.63 | 1.21 | -68.04 | 15.51 | 26.72 | 330.12 | 0.02 | -10.9 | -69.35 |
| 23Q4 (17) | 36.74 | -9.53 | 24.58 | 0 | -100.0 | -100.0 | 0.45 | -65.12 | -93.48 | 0 | 0 | 0 | 60.64 | -8.84 | 291.48 | 8.1 | 206.82 | 810.53 | 6.93 | -5.97 | 67.39 | 3.22 | -25.71 | -74.32 | 0 | -100.0 | -100.0 | 7.06 | 0 | 0 | 0.51 | -60.77 | -91.37 | 0.21 | 5.0 | 0.0 | 9.32 | 0.0 | 15.2 | 0 | 0 | 0 | 0.62 | 0.0 | 0.0 | 13.89 | 137.44 | 307.31 | 14.51 | 124.27 | 338.65 | -1.65 | -27.91 | -28.91 | 12.24 | 168.42 | 253.38 | 0.02 | -69.74 | -79.86 |
| 23Q3 (16) | 40.61 | 11.05 | 64.75 | 0.1 | 0.0 | 0 | 1.29 | -26.7 | -61.14 | 0 | 0 | 0 | 66.52 | 20.86 | 750.64 | 2.64 | 17.33 | 243.48 | 7.37 | 2.08 | 114.87 | 4.34 | -33.18 | -70.62 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.3 | -16.67 | -88.96 | 0.2 | 0.0 | 185.71 | 9.32 | 0.0 | 18.12 | 0 | 0 | 0 | 0.62 | 0.0 | 0.0 | 5.85 | 83.39 | 202.63 | 6.47 | 69.82 | 227.36 | -1.29 | -35.79 | -10.26 | 4.56 | 103.57 | 166.38 | 0.08 | 19.82 | -38.78 |
| 23Q2 (15) | 36.57 | -3.33 | 45.47 | 0.1 | -80.0 | 0 | 1.76 | -6.88 | -53.68 | 0 | 0 | 0 | 55.04 | 67.19 | 1201.18 | 2.25 | 141.94 | 205.14 | 7.22 | 24.05 | 365.81 | 6.49 | -32.59 | -24.86 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1.56 | -63.64 | -86.84 | 0.2 | -4.76 | 233.33 | 9.32 | 0.32 | 20.26 | 0 | 0 | 0 | 0.62 | 0.0 | 0.0 | 3.19 | 155.29 | 182.64 | 3.81 | 173.98 | 217.59 | -0.95 | 2.06 | 12.04 | 2.24 | 133.23 | 145.34 | 0.07 | -5.14 | -47.81 |
| 23Q1 (14) | 37.83 | 28.28 | 31.95 | 0.5 | -66.67 | 0 | 1.89 | -72.61 | -57.91 | 0 | 0 | 0 | 32.92 | 112.52 | 502.93 | 0.93 | 181.58 | 154.07 | 5.82 | 40.58 | 351.16 | 9.63 | -23.27 | 30.81 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 4.29 | -27.41 | -59.64 | 0.21 | 0.0 | 250.0 | 9.29 | 14.83 | 21.76 | 0 | 0 | -100.0 | 0.62 | 0.0 | 0.0 | -5.77 | 13.88 | 9.13 | -5.15 | 15.3 | 5.16 | -0.97 | 24.22 | 12.61 | -6.74 | 15.54 | 9.65 | 0.07 | -41.44 | -26.93 |
| 22Q4 (13) | 29.49 | 19.63 | 1.76 | 1.5 | 0 | 0 | 6.9 | 107.83 | 32.95 | 0 | 0 | 0 | 15.49 | 98.08 | 170.33 | -1.14 | 38.04 | 11.63 | 4.14 | 20.7 | 174.17 | 12.55 | -15.0 | 46.39 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 5.91 | -49.83 | -42.62 | 0.21 | 200.0 | 200.0 | 8.09 | 2.53 | 7.44 | 0 | 0 | -100.0 | 0.62 | 0.0 | 0.0 | -6.7 | -17.54 | -44.4 | -6.08 | -19.69 | -63.88 | -1.28 | -9.4 | 3.76 | -7.98 | -16.16 | -33.67 | 0.12 | -8.02 | 13.45 |
| 22Q3 (12) | 24.65 | -1.95 | -6.17 | 0 | 0 | -100.0 | 3.32 | -12.63 | -43.82 | 0 | 0 | 0 | 7.82 | 84.87 | 209.09 | -1.84 | 14.02 | -14.29 | 3.43 | 121.29 | 214.68 | 14.76 | 70.92 | 182.86 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 11.78 | -0.59 | 68.05 | 0.07 | 16.67 | 0.0 | 7.89 | 1.81 | 6.19 | 0 | 0 | -100.0 | 0.62 | 0.0 | 0.0 | -5.7 | -47.67 | -67.16 | -5.08 | -56.79 | -104.84 | -1.17 | -8.33 | 9.3 | -6.87 | -39.07 | -46.17 | 0.13 | 2.15 | 30.8 |
| 22Q2 (11) | 25.14 | -12.31 | -8.65 | 0 | 0 | -100.0 | 3.8 | -15.37 | -43.03 | 0 | 0 | 0 | 4.23 | -22.53 | 11.02 | -2.14 | -24.42 | -224.24 | 1.55 | 20.16 | 84.52 | 8.64 | 17.34 | 182.59 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 11.85 | 11.48 | 60.35 | 0.06 | 0.0 | -14.29 | 7.75 | 1.57 | 6.16 | 0 | -100.0 | -100.0 | 0.62 | 0.0 | 0.0 | -3.86 | 39.21 | 17.7 | -3.24 | 40.33 | -272.41 | -1.08 | 2.7 | 4.42 | -4.94 | 33.78 | 15.12 | 0.13 | 32.82 | 33.26 |
| 22Q1 (10) | 28.67 | -1.07 | -4.85 | 0 | 0 | -100.0 | 4.49 | -13.49 | 177.16 | 0 | 0 | 0 | 5.46 | -4.71 | -1.62 | -1.72 | -33.33 | -49.57 | 1.29 | -14.57 | 4.88 | 7.36 | -14.13 | 58.54 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 10.63 | 3.2 | -8.2 | 0.06 | -14.29 | -25.0 | 7.63 | 1.33 | 5.68 | 0.31 | 0.0 | -90.31 | 0.62 | 0.0 | 0.0 | -6.35 | -36.85 | -57.18 | -5.43 | -46.36 | -2368.18 | -1.11 | 16.54 | -23.33 | -7.46 | -24.96 | -51.01 | 0.10 | -9.08 | -4.74 |
| 21Q4 (9) | 28.98 | 10.32 | -7.38 | 0 | -100.0 | -100.0 | 5.19 | -12.18 | 408.82 | 0 | 0 | 0 | 5.73 | 126.48 | -36.33 | -1.29 | 19.88 | -74.32 | 1.51 | 38.53 | -1.95 | 8.57 | 64.24 | 264.22 | 0.01 | 0 | 0 | 0 | 0 | 0 | 10.3 | 46.93 | -21.25 | 0.07 | 0.0 | -12.5 | 7.53 | 1.35 | 7.57 | 0.31 | 0.0 | -90.31 | 0.62 | 0.0 | 0.0 | -4.64 | -36.07 | -60.55 | -3.71 | -49.6 | -498.92 | -1.33 | -3.1 | -22.02 | -5.97 | -27.02 | -50.0 | 0.11 | 6.04 | -2.86 |
| 21Q3 (8) | 26.27 | -4.54 | -26.78 | 3.0 | 50.0 | -11.76 | 5.91 | -11.39 | 1131.25 | 0 | 0 | 0 | 2.53 | -33.6 | -72.29 | -1.61 | -143.94 | 5.29 | 1.09 | 29.76 | -43.23 | 5.22 | 70.76 | 247.17 | 0 | 0 | 0 | 0 | 0 | 0 | 7.01 | -5.14 | -48.57 | 0.07 | 0.0 | -63.16 | 7.43 | 1.78 | 6.14 | 0.31 | -90.31 | -90.31 | 0.62 | 0.0 | 0.0 | -3.41 | 27.29 | -46.35 | -2.48 | -185.06 | -267.57 | -1.29 | -14.16 | -5.74 | -4.7 | 19.24 | -32.39 | 0.10 | 4.07 | -1.44 |
| 21Q2 (7) | 27.52 | -8.66 | -22.72 | 2.0 | -20.0 | -44.6 | 6.67 | 311.73 | 5458.33 | 0 | 0 | 0 | 3.81 | -31.35 | 35.11 | -0.66 | 42.61 | 67.49 | 0.84 | -31.71 | -39.13 | 3.06 | -34.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.39 | -36.18 | -17.89 | 0.07 | -12.5 | -63.16 | 7.3 | 1.11 | 4.29 | 3.2 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | -4.69 | -16.09 | -644.44 | -0.87 | -295.45 | -127.27 | -1.13 | -25.56 | 4.24 | -5.82 | -17.81 | -221.55 | 0.10 | -5.05 | 0.13 |
| 21Q1 (6) | 30.13 | -3.71 | 13.61 | 2.5 | -15.25 | -17.76 | 1.62 | 58.82 | 1250.0 | 0 | 0 | 0 | 5.55 | -38.33 | -87.53 | -1.15 | -55.41 | -428.57 | 1.23 | -20.13 | -76.16 | 4.64 | 97.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.58 | -11.47 | 2724.39 | 0.08 | 0.0 | -60.0 | 7.22 | 3.14 | 3.14 | 3.2 | 0.0 | 7.38 | 0.62 | 0.0 | -10.14 | -4.04 | -39.79 | -236.95 | -0.22 | -123.66 | -103.32 | -0.9 | 17.43 | 35.71 | -4.94 | -24.12 | -418.71 | 0.10 | -7.29 | 15.61 |
| 20Q4 (5) | 31.29 | -12.79 | -5.87 | 2.95 | -13.24 | 145.83 | 1.02 | 112.5 | 1357.14 | 0 | 0 | 0 | 9.0 | -1.42 | -87.38 | -0.74 | 56.47 | -234.55 | 1.54 | -19.79 | -81.92 | 2.35 | 56.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.08 | -4.04 | 5132.0 | 0.08 | -57.89 | -60.0 | 7.0 | 0.0 | 0.0 | 3.2 | 0.0 | 7.38 | 0.62 | 0.0 | -10.14 | -2.89 | -24.03 | -211.15 | 0.93 | -37.16 | -85.17 | -1.09 | 10.66 | -75.81 | -3.98 | -12.11 | -301.01 | 0.11 | 7.59 | 39.49 |
| 20Q3 (4) | 35.88 | 0.76 | 0.0 | 3.4 | -5.82 | 0.0 | 0.48 | 300.0 | 0.0 | 0 | 0 | 0.0 | 9.13 | 223.76 | 0.0 | -1.7 | 16.26 | 0.0 | 1.92 | 39.13 | 0.0 | 1.50 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 13.63 | 51.44 | 0.0 | 0.19 | 0.0 | 0.0 | 7.0 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | -2.33 | -269.84 | 0.0 | 1.48 | -53.61 | 0.0 | -1.22 | -3.39 | 0.0 | -3.55 | -96.13 | 0.0 | 0.10 | 5.72 | 0.0 |
