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) | 613.59 | 28.29 | 0 | 0 | 0 | 0 | 0 | 0 | 1232.73 | 12.43 | -95.16 | 0 | 0.74 | 25.42 | 0.06 | 11.56 | 0 | 0 | 188.24 | -0.16 | 0 | 0 | 0 | 0 | 509.95 | 24.39 | 2.15 | 0.0 | 246.68 | 2.58 | -348.0 | 0 | -99.17 | 0 | -11.72 | 0 | -359.72 | 0 | 0.00 | 0 |
| 2022 (9) | 478.27 | -50.79 | 0 | 0 | 0 | 0 | 0 | 0 | 1096.47 | -23.4 | -136.59 | 0 | 0.59 | -33.71 | 0.05 | -13.46 | 0 | 0 | 188.55 | -20.92 | 0 | 0 | 0 | 0 | 409.95 | 53.57 | 2.15 | -87.34 | 240.48 | 19.53 | -199.4 | 0 | 43.24 | -81.11 | -168.2 | 0 | -367.6 | 0 | 0.00 | 0 |
| 2021 (8) | 971.84 | -33.52 | 0 | 0 | 0 | 0 | 0 | 0 | 1431.39 | -8.96 | 10.91 | -24.5 | 0.89 | -27.64 | 0.06 | -20.52 | 0 | 0 | 238.43 | 0.02 | 0 | 0 | 0 | 0 | 266.95 | 6.69 | 16.98 | -69.09 | 201.18 | 33.91 | 10.75 | -7.25 | 228.92 | 5.61 | -90.6 | 0 | -79.85 | 0 | 0.00 | 0 |
| 2020 (7) | 1461.82 | 54.72 | 0 | 0 | 0 | 0 | 0 | 0 | 1572.32 | -12.17 | 14.45 | -71.17 | 1.23 | -17.45 | 0.08 | -6.01 | 0 | 0 | 238.39 | 0.29 | 0 | 0 | 0 | 0 | 250.2 | 5.48 | 54.94 | 23.29 | 150.23 | 80.72 | 11.59 | -84.76 | 216.75 | 6.38 | -61.69 | 0 | -50.1 | 0 | 0.00 | 0 |
| 2019 (6) | 944.81 | 40.07 | 0 | 0 | 0 | 0 | 0 | 0 | 1790.22 | 6.66 | 50.12 | 0 | 1.49 | -38.68 | 0.08 | -42.51 | 0 | 0 | 237.71 | -2.17 | 0 | 0 | 0 | 0 | 237.2 | 0.0 | 44.56 | 0.0 | 83.13 | -10.85 | 76.07 | 0 | 203.76 | 57.23 | -33.47 | 0 | 42.6 | 0 | 0.00 | 0 |
| 2018 (5) | 674.54 | 11.49 | 0 | 0 | 0 | 0 | 0 | 0 | 1678.44 | -9.27 | -3.12 | 0 | 2.43 | -34.68 | 0.14 | -28.01 | 0 | 0 | 242.98 | -0.6 | 0 | 0 | 0 | 0 | 237.2 | 23.51 | 44.56 | 16.68 | 93.25 | -4.0 | -8.21 | 0 | 129.59 | -22.27 | -124.56 | 0 | -132.77 | 0 | 0.00 | 0 |
| 2017 (4) | 605.0 | 6.9 | 0 | 0 | 0 | 0 | 0 | 0 | 1849.87 | 6.27 | 31.85 | 7.57 | 3.72 | -23.3 | 0.20 | -27.82 | 0 | 0 | 244.44 | -0.4 | 0 | 0 | 0 | 0 | 192.05 | 15.2 | 38.19 | 18.38 | 97.14 | 5.35 | 31.4 | 21.24 | 166.72 | 10.87 | 17.06 | 0 | 48.46 | 468.11 | 0.00 | 0 |
| 2016 (3) | 565.93 | -25.87 | 0 | 0 | 0 | 0 | 0 | 0 | 1740.76 | 7.68 | 29.61 | 5.45 | 4.85 | -20.23 | 0.28 | -25.92 | 0 | 0 | 245.42 | -1.53 | 0 | 0 | 0 | 0 | 166.71 | 5.0 | 32.26 | 21.05 | 92.21 | 29.06 | 25.9 | 13.45 | 150.38 | 24.35 | -17.37 | 0 | 8.53 | 0 | 0.00 | 0 |
| 2015 (2) | 763.43 | 19.8 | 0 | 0 | 0 | 0 | 0 | 0 | 1616.62 | 4.48 | 28.08 | 16.42 | 6.08 | -14.73 | 0.38 | -18.39 | 0 | 0 | 249.23 | 0.13 | 0 | 0 | 0 | 0 | 158.77 | 17.39 | 26.65 | 22.08 | 71.45 | 0.18 | 22.83 | 22.02 | 120.93 | 8.12 | -29.3 | 0 | -6.47 | 0 | 0.00 | 0 |
| 2014 (1) | 637.26 | 0.85 | 0 | 0 | 0 | 0 | 0 | 0 | 1547.23 | 2.76 | 24.12 | -1.51 | 7.13 | -11.43 | 0.46 | -13.81 | 0 | 0 | 248.9 | 17.73 | 0 | 0 | 0 | 0 | 135.25 | 10.13 | 21.83 | 28.94 | 71.32 | 43.62 | 18.71 | -19.18 | 111.85 | 24.65 | 0.73 | 0 | 19.44 | 117.21 | 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) | 469.42 | -41.95 | 164.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 284.25 | -19.64 | -17.09 | -36.3 | -211.38 | -240.59 | 0.51 | 45.71 | 13.33 | 0.04 | 52.28 | 7.47 | 0 | 0 | 0 | 204.27 | 0.0 | 8.64 | 0 | 0 | 0 | 0 | 0 | 0 | 539.95 | 5.88 | 17.39 | 2.15 | 0.0 | 0.0 | 237.11 | 0.0 | -3.34 | -320.8 | -16.54 | -30.46 | -81.54 | -126.5 | -5326.92 | -18.74 | -96.44 | 76.37 | -339.54 | -19.22 | -4.42 | 0.00 | 0 | 0 |
| 24Q2 (19) | 808.66 | 133.08 | 148.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 353.7 | -11.88 | 13.47 | 32.59 | 6.61 | 289.15 | 0.35 | 40.0 | -28.57 | 0.03 | 35.68 | -37.1 | 0 | 0 | 0 | 204.27 | 8.52 | 8.64 | 0 | 0 | 0 | 0 | 0 | 0 | 509.95 | 0.0 | 10.87 | 2.15 | 0.0 | 0.0 | 237.11 | -3.88 | -3.34 | -275.26 | 13.28 | -1.31 | -36.0 | 47.51 | -48.39 | -9.54 | -285.6 | 82.23 | -284.8 | 8.8 | 12.48 | 0.00 | 0 | 0 |
| 24Q1 (18) | 346.94 | -43.46 | -11.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 401.39 | 53.48 | 26.75 | 30.57 | 141.0 | 204.76 | 0.25 | -66.22 | -41.86 | 0.02 | -68.39 | -51.42 | 0 | 0 | 0 | 188.24 | 0.0 | 0.06 | 0 | 0 | 0 | 0 | 0 | 0 | 509.95 | 0.0 | 10.87 | 2.15 | 0.0 | 0.0 | 246.68 | 0.0 | 2.58 | -317.43 | 8.78 | -27.14 | -68.59 | 30.84 | -875.68 | 5.14 | 143.86 | 107.37 | -312.29 | 13.19 | 2.21 | 0.00 | 0 | 0 |
| 23Q4 (17) | 613.59 | 245.88 | 28.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 261.52 | -23.72 | -0.32 | -74.57 | -388.81 | 6.74 | 0.74 | 64.44 | 25.42 | 0.06 | 64.56 | 11.56 | 0 | 0 | 0 | 188.24 | 0.11 | -0.16 | 0 | 0 | 0 | 0 | 0 | 0 | 509.95 | 10.87 | 24.39 | 2.15 | 0.0 | 0.0 | 246.68 | 0.56 | 2.58 | -348.0 | -41.53 | -74.52 | -99.17 | -6457.05 | -329.35 | -11.72 | 85.22 | 93.03 | -359.72 | -10.62 | 2.14 | 0.00 | 0 | 0 |
| 23Q3 (16) | 177.4 | -45.57 | -48.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 342.83 | 9.98 | 11.92 | 25.82 | 249.85 | 144.74 | 0.45 | -8.16 | -21.05 | 0.04 | -10.88 | -23.44 | 0 | 0 | 0 | 188.03 | 0.0 | 11.15 | 0 | 0 | 0 | 0 | 0 | 0 | 459.95 | 0.0 | 48.39 | 2.15 | 0.0 | 0.0 | 245.3 | 0.0 | 2.57 | -245.89 | 9.5 | -252.68 | 1.56 | 106.43 | -99.09 | -79.29 | -47.65 | 62.97 | -325.18 | 0.07 | -14.57 | 0.00 | 0 | 0 |
| 23Q2 (15) | 325.91 | -16.5 | -27.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 311.71 | -1.57 | 44.65 | -17.23 | 40.95 | 49.32 | 0.49 | 13.95 | -37.18 | 0.04 | 4.79 | -37.55 | 0 | 0 | 0 | 188.03 | -0.05 | -21.19 | 0 | 0 | 0 | 0 | 0 | 0 | 459.95 | 0.0 | 48.39 | 2.15 | 0.0 | 0.0 | 245.3 | 2.0 | 2.57 | -271.71 | -8.83 | -238.5 | -24.26 | -245.09 | -115.07 | -53.7 | 22.96 | 74.69 | -325.41 | -1.89 | -11.29 | 0.00 | 0 | 0 |
| 23Q1 (14) | 390.31 | -18.39 | -38.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 316.67 | 20.7 | 1.4 | -29.18 | 63.51 | 12.06 | 0.43 | -27.12 | -31.75 | 0.04 | -27.41 | -19.31 | 0 | 0 | 0 | 188.12 | -0.23 | -21.1 | 0 | 0 | 0 | 0 | 0 | 0 | 459.95 | 12.2 | 48.39 | 2.15 | 0.0 | -87.34 | 240.48 | 0.0 | 19.53 | -249.66 | -25.21 | -978.91 | -7.03 | -116.26 | -103.6 | -69.7 | 58.56 | 37.48 | -319.36 | 13.12 | -137.21 | 0.00 | 0 | 0 |
| 22Q4 (13) | 478.27 | 40.1 | -50.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 262.36 | -14.35 | -27.54 | -79.96 | -857.91 | -821.2 | 0.59 | 3.51 | -33.71 | 0.05 | 12.92 | -13.46 | 0 | 0 | 0 | 188.55 | 11.46 | -20.92 | 0 | 0 | 0 | 0 | 0 | 0 | 409.95 | 32.26 | 53.57 | 2.15 | 0.0 | -87.34 | 240.48 | 0.56 | 19.53 | -199.4 | -186.0 | -1954.88 | 43.24 | -74.8 | -81.11 | -168.2 | 21.44 | -85.65 | -367.6 | -29.51 | -360.36 | 0.00 | 0 | 0 |
| 22Q3 (12) | 341.37 | -23.73 | -47.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 306.33 | 42.16 | 2.08 | 10.55 | 131.03 | 233.71 | 0.57 | -26.92 | -22.97 | 0.05 | -27.3 | -1.97 | 0 | 0 | 0 | 169.17 | -29.09 | -29.05 | 0 | 0 | 0 | 0 | 0 | 0 | 309.95 | 0.0 | 16.11 | 2.15 | 0.0 | -87.34 | 239.15 | 0.0 | 19.71 | -69.72 | 13.14 | -455.17 | 171.58 | 6.55 | -27.41 | -214.11 | -0.93 | -120.98 | -283.83 | 2.93 | -267.37 | 0.00 | 0 | 0 |
| 22Q2 (11) | 447.6 | -29.0 | -63.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 215.49 | -31.0 | -34.1 | -34.0 | -2.47 | -405.76 | 0.78 | 23.81 | 59.18 | 0.07 | 35.41 | 112.04 | 0 | 0 | 0 | 238.58 | 0.06 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0 | 309.95 | 0.0 | 22.05 | 2.15 | -87.34 | -87.34 | 239.15 | 18.87 | 19.71 | -80.27 | -246.89 | -391.68 | 161.03 | -17.43 | -34.08 | -212.14 | -90.28 | -213.49 | -292.41 | -117.2 | -628.29 | 0.00 | 0 | 0 |
| 22Q1 (10) | 630.39 | -35.13 | -51.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 312.29 | -13.76 | -29.37 | -33.18 | -282.26 | -302.94 | 0.63 | -29.21 | -38.24 | 0.05 | -22.15 | -20.68 | 0 | 0 | 0 | 238.43 | 0.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0 | 309.95 | 16.11 | 23.88 | 16.98 | 0.0 | -69.09 | 201.18 | 0.0 | 33.91 | -23.14 | -315.26 | -182.82 | 195.03 | -14.8 | -16.34 | -111.49 | -23.06 | -59.93 | -134.63 | -68.6 | -222.31 | 0.00 | 0 | 0 |
| 21Q4 (9) | 971.84 | 49.36 | -33.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 362.1 | 20.66 | -20.08 | -8.68 | -10.01 | -179.71 | 0.89 | 20.27 | -27.64 | 0.06 | 27.92 | -20.52 | 0 | 0 | 0 | 238.43 | 0.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0 | 266.95 | 0.0 | 6.69 | 16.98 | 0.0 | -69.09 | 201.18 | 0.71 | 33.91 | 10.75 | -45.24 | -7.25 | 228.92 | -3.16 | 5.61 | -90.6 | 6.49 | -46.86 | -79.85 | -3.35 | -59.38 | 0.00 | 0 | 0 |
| 21Q3 (8) | 650.67 | -47.58 | -43.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 300.09 | -8.23 | -17.29 | -7.89 | -170.95 | 27.81 | 0.74 | 51.02 | -27.45 | 0.05 | 57.25 | -25.01 | 0 | 0 | 0 | 238.42 | 0.0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0 | 266.95 | 5.12 | 12.54 | 16.98 | 0.0 | -69.09 | 199.77 | 0.0 | 34.24 | 19.63 | -28.67 | 473.98 | 236.38 | -3.23 | 14.09 | -96.89 | -43.18 | -19.82 | -77.26 | -92.43 | 0.23 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1241.28 | -4.78 | -18.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 327.02 | -26.04 | -20.88 | 11.12 | -31.99 | 38.31 | 0.49 | -51.96 | 0 | 0.03 | -49.34 | 0 | 0 | 0 | 0 | 238.42 | 0.01 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0 | 253.95 | 1.5 | 7.06 | 16.98 | -69.09 | -69.09 | 199.77 | 32.98 | 34.24 | 27.52 | -1.5 | 91.78 | 244.27 | 4.79 | 12.0 | -67.67 | 2.93 | -9.48 | -40.15 | 3.88 | 15.4 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1303.64 | -10.82 | 47.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 442.17 | -2.41 | 28.9 | 16.35 | 50.14 | 153.88 | 1.02 | -17.07 | 0 | 0.06 | -21.99 | 0 | 0 | 0 | 0 | 238.39 | 0.0 | 0.29 | 0 | 0 | 0 | 0 | 0 | 0 | 250.2 | 0.0 | 5.48 | 54.94 | 0.0 | 23.29 | 150.23 | 0.0 | 40.01 | 27.94 | 141.07 | -52.0 | 233.11 | 7.55 | 10.97 | -69.71 | -13.0 | 49.42 | -41.77 | 16.63 | 47.54 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1461.82 | 27.55 | 54.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 453.1 | 24.88 | -0.26 | 10.89 | 199.63 | -43.46 | 1.23 | 20.59 | 0 | 0.08 | 20.68 | 0 | 0 | 0 | 0 | 238.39 | 0.06 | 12.85 | 0 | 0 | 0 | 0 | 0 | 0 | 250.2 | 5.48 | 5.48 | 54.94 | 0.0 | 23.29 | 150.23 | 0.95 | 80.72 | 11.59 | 238.89 | -77.67 | 216.75 | 4.62 | 20.69 | -61.69 | 23.71 | -84.31 | -50.1 | 35.3 | -371.84 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1146.11 | -24.9 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 362.84 | -12.22 | 0.0 | -10.93 | -235.95 | 0.0 | 1.02 | 0 | 0.0 | 0.06 | 0 | 0.0 | 0 | 0 | 0.0 | 238.25 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 237.2 | 0.0 | 0.0 | 54.94 | 0.0 | 0.0 | 148.82 | 0.0 | 0.0 | 3.42 | -76.17 | 0.0 | 207.18 | -5.01 | 0.0 | -80.86 | -30.82 | 0.0 | -77.44 | -63.17 | 0.0 | 0.00 | 0 | 0.0 |
