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) | 22.84 | -19.61 | 2.67 | 49.16 | 0 | 0 | 0 | 0 | 42.37 | -28.19 | 1.64 | -75.92 | 9.84 | -20.26 | 23.22 | 11.04 | 9.2 | -2.85 | 1.55 | -3.12 | 4.91 | 1.45 | 0.56 | 5.66 | 28.85 | 0.0 | 1.71 | 69.31 | 0.01 | 0.0 | 2.27 | -67.66 | 3.99 | -50.43 | -0.02 | 0 | 2.25 | -67.9 | 0.00 | 0 |
| 2022 (9) | 28.41 | 83.29 | 1.79 | -59.87 | 0 | 0 | 0 | 0 | 59.0 | 16.99 | 6.81 | 78.74 | 12.34 | -6.52 | 20.92 | -20.09 | 9.47 | 9.1 | 1.6 | -5.88 | 4.84 | 0 | 0.53 | 0.0 | 28.85 | 1.44 | 1.01 | 60.32 | 0.01 | 0 | 7.02 | 80.0 | 8.05 | 77.7 | -0.01 | 0 | 7.01 | 80.21 | 0.00 | 0 |
| 2021 (8) | 15.5 | 13.22 | 4.46 | 48.67 | 0.47 | 0 | 0 | 0 | 50.43 | 24.86 | 3.81 | 1365.38 | 13.2 | 33.87 | 26.17 | 7.22 | 8.68 | 9.05 | 1.7 | -2.86 | 0 | 0 | 0.53 | -3.64 | 28.44 | 1.72 | 0.63 | 1.61 | 0 | 0 | 3.9 | 375.61 | 4.53 | 212.41 | -0.01 | 0 | 3.89 | 374.39 | 0.00 | 0 |
| 2020 (7) | 13.69 | 34.35 | 3.0 | 2.39 | 0 | 0 | 0 | 0 | 40.39 | 4.77 | 0.26 | 160.0 | 9.86 | 7.06 | 24.41 | 2.18 | 7.96 | -6.02 | 1.75 | 60.55 | 3.01 | -47.56 | 0.55 | -6.78 | 27.96 | 1.9 | 0.62 | 1.64 | 0 | 0 | 0.82 | -40.58 | 1.45 | -27.5 | 0 | 0 | 0.82 | -40.58 | 0.00 | 0 |
| 2019 (6) | 10.19 | 13.22 | 2.93 | -44.3 | 0 | 0 | 0 | 0 | 38.55 | -14.79 | 0.1 | -97.67 | 9.21 | -26.14 | 23.89 | -13.33 | 8.47 | 11.01 | 1.09 | -2.68 | 5.74 | 0 | 0.59 | -7.81 | 27.44 | 0.0 | 0.61 | 238.89 | 0 | 0 | 1.38 | -69.13 | 2.0 | -56.99 | 0 | 0 | 1.38 | -69.2 | 0.00 | 0 |
| 2018 (5) | 9.0 | -31.82 | 5.26 | 12.39 | 0 | 0 | 0 | 0 | 45.24 | 35.33 | 4.3 | 138.89 | 12.47 | 33.94 | 27.56 | -1.02 | 7.63 | 95.64 | 1.12 | -2.61 | 0 | 0 | 0.64 | -7.25 | 27.44 | -11.02 | 0.18 | 0 | 0 | 0 | 4.47 | 152.54 | 4.65 | 161.24 | 0.01 | 0 | 4.48 | 153.11 | 0.00 | 0 |
| 2017 (4) | 13.2 | 118.91 | 4.68 | 241.61 | 0 | 0 | 0 | 0 | 33.43 | 19.78 | 1.8 | 800.0 | 9.31 | 33.19 | 27.85 | 11.2 | 3.9 | -6.25 | 1.15 | -9.45 | 0 | 0 | 0.69 | -8.0 | 30.84 | 26.19 | 0 | 0 | 0 | 0 | 1.77 | 4325.0 | 1.78 | 4350.0 | 0 | 0 | 1.77 | 4325.0 | 0.00 | 0 |
| 2016 (3) | 6.03 | 118.48 | 1.37 | -46.27 | 0 | 0 | 0 | 0 | 27.91 | 43.87 | 0.2 | -13.04 | 6.99 | 33.65 | 25.04 | -7.1 | 4.16 | 21.28 | 1.27 | 0 | 0 | 0 | 0.75 | 7400.0 | 24.44 | 159.72 | 0 | 0 | 0 | 0 | 0.04 | 300.0 | 0.04 | 300.0 | 0 | 0 | 0.04 | 300.0 | 0.00 | 0 |
| 2015 (2) | 2.76 | 46.81 | 2.55 | 0 | 0 | 0 | 0 | 0 | 19.4 | 119.95 | 0.23 | 35.29 | 5.23 | 175.26 | 26.96 | 25.15 | 3.43 | 444.44 | 0 | 0 | 0 | 0 | 0.01 | -75.0 | 9.41 | 0.0 | 0 | 0 | 0 | 0 | 0.01 | -93.75 | 0.01 | -93.75 | 0 | 0 | 0.01 | -94.12 | 0.00 | 0 |
| 2014 (1) | 1.88 | -51.79 | 0 | 0 | 0 | 0 | 0 | 0 | 8.82 | 7.17 | 0.17 | 0 | 1.9 | 13.77 | 21.54 | 6.16 | 0.63 | -11.27 | 0.81 | 92.86 | 0 | 0 | 0.04 | -20.0 | 9.41 | 0.21 | 0 | 0 | 0 | 0 | 0.16 | 0 | 0.16 | 0 | 0.01 | 0.0 | 0.17 | 0 | 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) | 30.23 | 14.46 | 24.25 | 1.08 | -51.57 | -77.82 | 4.96 | 0.4 | 0 | 0 | 0 | 0 | 10.55 | 0.67 | 2.03 | 0.46 | -69.33 | 6.98 | 8.61 | -11.24 | -21.66 | 20.70 | -11.69 | -14.12 | 8.0 | -8.88 | -11.01 | 1.52 | -0.65 | -3.18 | 4.66 | 0 | -4.7 | 0.54 | -1.82 | -1.82 | 28.85 | 0.0 | 0.0 | 1.88 | 0.0 | 9.94 | 0.02 | 0.0 | 100.0 | 3.01 | 17.58 | 72.0 | 4.91 | 10.34 | 41.5 | -0.02 | 33.33 | 0.0 | 2.99 | 18.18 | 72.83 | 0.00 | 0 | 0 |
| 24Q2 (19) | 26.41 | 4.14 | -9.21 | 2.23 | -50.88 | -35.73 | 4.94 | 0.2 | 0 | 0 | 0 | 0 | 10.48 | 1.75 | -2.87 | 1.5 | 265.85 | 240.91 | 9.7 | -3.87 | -6.46 | 23.44 | -3.15 | 14.58 | 8.78 | -0.68 | 2.09 | 1.53 | -0.65 | -3.16 | 0 | 0 | -100.0 | 0.55 | -1.79 | -1.79 | 28.85 | 0.0 | 0.0 | 1.88 | 9.94 | 9.94 | 0.02 | 100.0 | 100.0 | 2.56 | 106.45 | 93.94 | 4.45 | 50.85 | 46.38 | -0.03 | -50.0 | -50.0 | 2.53 | 107.38 | 94.62 | 0.00 | 0 | 0 |
| 24Q1 (18) | 25.36 | 11.03 | -13.36 | 4.54 | 70.04 | 78.74 | 4.93 | 0 | 0 | 0 | 0 | 0 | 10.3 | 0.39 | -6.11 | 0.41 | -6.82 | 24.24 | 10.09 | 2.54 | 0.4 | 24.20 | 4.19 | 33.03 | 8.84 | -3.91 | -6.26 | 1.54 | -0.65 | -3.14 | 0 | -100.0 | -100.0 | 0.56 | 0.0 | 5.66 | 28.85 | 0.0 | 0.0 | 1.71 | 0.0 | 69.31 | 0.01 | 0.0 | 0.0 | 1.24 | -45.37 | -21.52 | 2.95 | -26.07 | 13.03 | -0.02 | 0.0 | -100.0 | 1.22 | -45.78 | -22.29 | 0.00 | 0 | 0 |
| 23Q4 (17) | 22.84 | -6.12 | -19.61 | 2.67 | -45.17 | 49.16 | 0 | 0 | 0 | 0 | 0 | 0 | 10.26 | -0.77 | -23.94 | 0.44 | 2.33 | -48.84 | 9.84 | -10.46 | -20.26 | 23.23 | -3.64 | 11.06 | 9.2 | 2.34 | -2.85 | 1.55 | -1.27 | -3.12 | 4.91 | 0.41 | 1.45 | 0.56 | 1.82 | 5.66 | 28.85 | 0.0 | 0.0 | 1.71 | 0.0 | 69.31 | 0.01 | 0.0 | 0.0 | 2.27 | 29.71 | -67.66 | 3.99 | 14.99 | -50.43 | -0.02 | 0.0 | -100.0 | 2.25 | 30.06 | -67.9 | 0.00 | 0 | 0 |
| 23Q3 (16) | 24.33 | -16.36 | -11.07 | 4.87 | 40.35 | 8.95 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.34 | -4.17 | -33.03 | 0.43 | -2.27 | -78.71 | 10.99 | 5.98 | -29.6 | 24.11 | 17.83 | -8.93 | 8.99 | 4.53 | -1.64 | 1.57 | -0.63 | -3.09 | 4.89 | 0.2 | 1.45 | 0.55 | -1.79 | 3.77 | 28.85 | 0.0 | 0.1 | 1.71 | 0.0 | 69.31 | 0.01 | 0.0 | 0.0 | 1.75 | 32.58 | -71.07 | 3.47 | 14.14 | -50.92 | -0.02 | 0.0 | 0.0 | 1.73 | 33.08 | -71.31 | 0.00 | 0 | 0 |
| 23Q2 (15) | 29.09 | -0.61 | 6.21 | 3.47 | 36.61 | 26.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.79 | -1.64 | -29.66 | 0.44 | 33.33 | -79.15 | 10.37 | 3.18 | -27.23 | 20.46 | 12.45 | -18.15 | 8.6 | -8.8 | -3.8 | 1.58 | -0.63 | -5.39 | 4.88 | 0.41 | 1.46 | 0.56 | 5.66 | 5.66 | 28.85 | 0.0 | 0.17 | 1.71 | 69.31 | 69.31 | 0.01 | 0.0 | 0.0 | 1.32 | -16.46 | -67.25 | 3.04 | 16.48 | -39.92 | -0.02 | -100.0 | 0.0 | 1.3 | -17.2 | -67.58 | 0.00 | 0 | 0 |
| 23Q1 (14) | 29.27 | 3.03 | 37.16 | 2.54 | 41.9 | -36.34 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.97 | -18.68 | -25.53 | 0.33 | -61.63 | -81.97 | 10.05 | -18.56 | -24.89 | 18.19 | -13.01 | -26.55 | 9.43 | -0.42 | 10.16 | 1.59 | -0.62 | -5.36 | 4.86 | 0.41 | 0.41 | 0.53 | 0.0 | 0.0 | 28.85 | 0.0 | 1.33 | 1.01 | 0.0 | 60.32 | 0.01 | 0.0 | 0 | 1.58 | -77.49 | -31.6 | 2.61 | -67.58 | -11.53 | -0.01 | 0.0 | 0.0 | 1.57 | -77.6 | -31.74 | 0.00 | 0 | 0 |
| 22Q4 (13) | 28.41 | 3.84 | 83.29 | 1.79 | -59.96 | -59.87 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 13.49 | -12.63 | 0.22 | 0.86 | -57.43 | -24.56 | 12.34 | -20.95 | -6.52 | 20.92 | -20.99 | -20.08 | 9.47 | 3.61 | 9.1 | 1.6 | -1.23 | -5.88 | 4.84 | 0.41 | 0 | 0.53 | 0.0 | 0.0 | 28.85 | 0.1 | 1.44 | 1.01 | 0.0 | 60.32 | 0.01 | 0.0 | 0 | 7.02 | 16.03 | 80.0 | 8.05 | 13.86 | 77.7 | -0.01 | 50.0 | 0.0 | 7.01 | 16.25 | 80.21 | 0.00 | 0 | 0 |
| 22Q3 (12) | 27.36 | -0.11 | 64.92 | 4.47 | 63.14 | -24.87 | 0.18 | -37.93 | 0 | 0 | 0 | 0 | 15.44 | 0.65 | 14.54 | 2.02 | -4.27 | 57.81 | 15.61 | 9.54 | 21.1 | 26.47 | 5.9 | -2.78 | 9.14 | 2.24 | 5.42 | 1.62 | -2.99 | -5.26 | 4.82 | 0.21 | 205.06 | 0.53 | 0.0 | -1.85 | 28.82 | 0.07 | 2.09 | 1.01 | 0.0 | 60.32 | 0.01 | 0.0 | 0 | 6.05 | 50.12 | 117.63 | 7.07 | 39.72 | 107.33 | -0.02 | 0.0 | -100.0 | 6.03 | 50.37 | 117.69 | 0.00 | 0 | 0 |
| 22Q2 (11) | 27.39 | 28.35 | 75.8 | 2.74 | -31.33 | -37.3 | 0.29 | 0.0 | 0 | 0 | 0 | 0 | 15.34 | 4.14 | 24.21 | 2.11 | 15.3 | 129.35 | 14.25 | 6.5 | 24.13 | 25.00 | 0.92 | -5.53 | 8.94 | 4.44 | 3.47 | 1.67 | -0.6 | -2.91 | 4.81 | -0.62 | 89.37 | 0.53 | 0.0 | -1.85 | 28.8 | 1.16 | 2.67 | 1.01 | 60.32 | 60.32 | 0.01 | 0 | 0 | 4.03 | 74.46 | 170.47 | 5.06 | 71.53 | 137.56 | -0.02 | -100.0 | 0 | 4.01 | 74.35 | 169.13 | 0.00 | 0 | 0 |
| 22Q1 (10) | 21.34 | 37.68 | 42.17 | 3.99 | -10.54 | 1.79 | 0.29 | -38.3 | 0 | 0 | 0 | 0 | 14.73 | 9.44 | 32.11 | 1.83 | 60.53 | 297.83 | 13.38 | 1.36 | 21.42 | 24.77 | -5.35 | -6.7 | 8.56 | -1.38 | 1.78 | 1.68 | -1.18 | -2.89 | 4.84 | 0 | 74.1 | 0.53 | 0.0 | -1.85 | 28.47 | 0.11 | 1.64 | 0.63 | 0.0 | 1.61 | 0 | 0 | 0 | 2.31 | -40.77 | 298.28 | 2.95 | -34.88 | 145.83 | -0.01 | 0.0 | 0 | 2.3 | -40.87 | 296.55 | 0.00 | 0 | 0 |
| 21Q4 (9) | 15.5 | -6.57 | 13.22 | 4.46 | -25.04 | 48.67 | 0.47 | 0 | 0 | 0 | 0 | 0 | 13.46 | -0.15 | 29.92 | 1.14 | -10.94 | 1166.67 | 13.2 | 2.4 | 33.87 | 26.17 | -3.89 | 7.2 | 8.68 | 0.12 | 9.05 | 1.7 | -0.58 | -2.86 | 0 | -100.0 | -100.0 | 0.53 | -1.85 | -3.64 | 28.44 | 0.74 | 1.72 | 0.63 | 0.0 | 1.61 | 0 | 0 | 0 | 3.9 | 40.29 | 375.61 | 4.53 | 32.84 | 212.41 | -0.01 | 0.0 | 0 | 3.89 | 40.43 | 374.39 | 0.00 | 0 | 0 |
| 21Q3 (8) | 16.59 | 6.48 | 51.65 | 5.95 | 36.16 | 119.56 | 0 | 0 | 0 | 0 | 0 | 0 | 13.48 | 9.15 | 41.45 | 1.28 | 39.13 | 557.14 | 12.89 | 12.28 | 27.25 | 27.23 | 2.91 | 6.28 | 8.67 | 0.35 | 4.08 | 1.71 | -0.58 | -2.84 | 1.58 | -37.8 | -53.94 | 0.54 | 0.0 | -3.57 | 28.23 | 0.64 | 1.26 | 0.63 | 0.0 | 1.61 | 0 | 0 | 0 | 2.78 | 86.58 | 227.06 | 3.41 | 60.09 | 131.97 | -0.01 | 0 | 0 | 2.77 | 85.91 | 225.88 | 0.00 | 0 | 0 |
| 21Q2 (7) | 15.58 | 3.8 | 40.49 | 4.37 | 11.48 | 79.84 | 0 | 0 | 0 | 0 | 0 | 0 | 12.35 | 10.76 | 17.96 | 0.92 | 100.0 | 318.18 | 11.48 | 4.17 | 12.22 | 26.46 | -0.34 | 0 | 8.64 | 2.73 | 0.93 | 1.72 | -0.58 | -2.82 | 2.54 | -8.63 | -38.5 | 0.54 | 0.0 | -5.26 | 28.05 | 0.14 | 1.08 | 0.63 | 1.61 | 1.61 | 0 | 0 | 0 | 1.49 | 156.9 | 31.86 | 2.13 | 77.5 | 21.02 | 0 | 0 | 0 | 1.49 | 156.9 | 31.86 | 0.00 | 0 | 0 |
| 21Q1 (6) | 15.01 | 9.64 | 35.71 | 3.92 | 30.67 | 22.88 | 0 | 0 | 0 | 0 | 0 | 0 | 11.15 | 7.63 | 11.17 | 0.46 | 411.11 | 100.0 | 11.02 | 11.76 | 6.78 | 26.55 | 8.75 | 0 | 8.41 | 5.65 | 4.21 | 1.73 | -1.14 | -2.81 | 2.78 | -7.64 | -51.74 | 0.54 | -1.82 | -6.9 | 28.01 | 0.18 | 2.08 | 0.62 | 0.0 | 1.64 | 0 | 0 | 0 | 0.58 | -29.27 | -36.96 | 1.2 | -17.24 | -22.08 | 0 | 0 | -100.0 | 0.58 | -29.27 | -37.63 | 0.00 | 0 | 0 |
| 20Q4 (5) | 13.69 | 25.14 | 34.35 | 3.0 | 10.7 | 2.39 | 0 | 0 | 0 | 0 | 0 | 0 | 10.36 | 8.71 | 8.94 | 0.09 | 132.14 | 145.0 | 9.86 | -2.67 | 7.06 | 24.41 | -4.71 | 0 | 7.96 | -4.44 | -6.02 | 1.75 | -0.57 | 60.55 | 3.01 | -12.24 | -47.56 | 0.55 | -1.79 | -6.78 | 27.96 | 0.29 | 1.9 | 0.62 | 0.0 | 1.64 | 0 | 0 | 0 | 0.82 | -3.53 | -40.58 | 1.45 | -1.36 | -27.5 | 0 | 0 | 0 | 0.82 | -3.53 | -40.58 | 0.00 | 0 | 0 |
| 20Q3 (4) | 10.94 | -1.35 | 0.0 | 2.71 | 11.52 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 9.53 | -8.98 | 0.0 | -0.28 | -227.27 | 0.0 | 10.13 | -0.98 | 0.0 | 25.62 | 0 | 0.0 | 8.33 | -2.69 | 0.0 | 1.76 | -0.56 | 0.0 | 3.43 | -16.95 | 0.0 | 0.56 | -1.75 | 0.0 | 27.88 | 0.47 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.85 | -24.78 | 0.0 | 1.47 | -16.48 | 0.0 | 0 | 0 | 0.0 | 0.85 | -24.78 | 0.0 | 0.00 | 0 | 0.0 |
