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) | 97.47 | 6.19 | 0 | 0 | 0 | 0 | 0 | 0 | 178.3 | -6.54 | 7.77 | -15.91 | 43.76 | 11.95 | 24.54 | 19.78 | 28.04 | -16.57 | 3.74 | -9.44 | 0 | 0 | 0.79 | 6.76 | 27.92 | -0.68 | 21.0 | 2.89 | 2.82 | -74.01 | 23.8 | 63.91 | 47.62 | 4.02 | -3.63 | 0 | 20.17 | 71.51 | 0.15 | -1.91 |
| 2022 (9) | 91.79 | -9.89 | 0 | 0 | 0 | 0 | 0 | 0 | 190.77 | -9.06 | 9.24 | -38.44 | 39.09 | -12.9 | 20.49 | -4.23 | 33.61 | -13.11 | 4.13 | -3.5 | 0 | 0 | 0.74 | 0.0 | 28.11 | 0.0 | 20.41 | 7.88 | 10.85 | 30.72 | 14.52 | -36.79 | 45.78 | -8.79 | -2.76 | 0 | 11.76 | -3.45 | 0.16 | -33.69 |
| 2021 (8) | 101.87 | 1.91 | 0 | 0 | 0 | 0 | 0 | 0 | 209.77 | 33.1 | 15.01 | 278.09 | 44.88 | 27.39 | 21.39 | -4.29 | 38.68 | 51.39 | 4.28 | -8.35 | 0 | 0 | 0.74 | 105.56 | 28.11 | 0.0 | 18.92 | 2.05 | 8.3 | 75.85 | 22.97 | 90.62 | 50.19 | 42.14 | -10.79 | 0 | 12.18 | 220.53 | 0.24 | -6.35 |
| 2020 (7) | 99.96 | 4.63 | 0 | 0 | 0 | 0 | 0 | 0 | 157.6 | -13.01 | 3.97 | -58.6 | 35.23 | -4.11 | 22.35 | 10.24 | 25.55 | 8.91 | 4.67 | -6.97 | 0 | 0 | 0.36 | 20.0 | 28.11 | 0.0 | 18.54 | 5.46 | 4.72 | 277.6 | 12.05 | -31.57 | 35.31 | -3.13 | -8.25 | 0 | 3.8 | -70.66 | 0.25 | 2.41 |
| 2019 (6) | 95.54 | -0.55 | 0 | 0 | 0 | 0 | 0 | 0 | 181.18 | -5.06 | 9.59 | -12.26 | 36.74 | -2.47 | 20.28 | 2.73 | 23.46 | -20.29 | 5.02 | -9.39 | 0 | 0 | 0.3 | 0.0 | 28.11 | 0.0 | 17.58 | 6.61 | 1.25 | -66.67 | 17.61 | 32.51 | 36.45 | 8.74 | -4.66 | 0 | 12.95 | 7.02 | 0.25 | -4.15 |
| 2018 (5) | 96.07 | 14.59 | 0 | 0 | 0 | 0 | 0 | 0 | 190.83 | 2.12 | 10.93 | 76.29 | 37.67 | -4.46 | 19.74 | -6.45 | 29.43 | 4.29 | 5.54 | 29.44 | 0 | 0 | 0.3 | 0.0 | 28.11 | 0.0 | 16.49 | 3.91 | 3.75 | 6150.0 | 13.29 | 14.47 | 33.52 | 21.71 | -1.19 | 0 | 12.1 | 52.78 | 0.26 | -7.76 |
| 2017 (4) | 83.84 | 0.36 | 0 | 0 | 0 | 0 | 0 | 0 | 186.87 | 4.18 | 6.2 | 83.98 | 39.43 | -1.7 | 21.10 | -5.64 | 28.22 | 6.45 | 4.28 | 1.66 | 0 | 0 | 0.3 | -3.23 | 28.11 | 0.0 | 15.87 | 2.19 | 0.06 | 0.0 | 11.61 | 33.76 | 27.54 | 13.47 | -3.69 | 0 | 7.92 | -26.67 | 0.28 | -0.72 |
| 2016 (3) | 83.54 | 12.51 | 0.97 | -91.31 | 4.47 | 0 | 0 | 0 | 179.38 | -1.77 | 3.37 | 224.04 | 40.11 | -6.09 | 22.36 | -4.4 | 26.51 | -14.18 | 4.21 | 625.86 | 0 | 0 | 0.31 | -8.82 | 28.11 | 0.0 | 15.53 | 0.65 | 0.06 | 0.0 | 8.68 | 53.36 | 24.27 | 14.81 | 2.12 | -65.36 | 10.8 | -8.32 | 0.28 | -1.76 |
| 2015 (2) | 74.25 | 8.44 | 11.16 | -48.48 | 0 | 0 | 0 | 0 | 182.61 | 3.12 | 1.04 | 0 | 42.71 | -2.33 | 23.39 | -5.28 | 30.89 | -15.88 | 0.58 | -87.84 | 4.38 | 2.1 | 0.34 | 3.03 | 28.11 | 0.0 | 15.43 | 0.0 | 0.06 | 0.0 | 5.66 | -4.71 | 21.14 | -1.35 | 6.12 | 39.73 | 11.78 | 14.15 | 0.28 | -8.28 |
| 2014 (1) | 68.47 | -6.6 | 21.66 | 2.12 | 0.21 | -98.95 | 0 | 0 | 177.09 | -1.37 | -3.34 | 0 | 43.73 | -7.02 | 24.69 | -5.73 | 36.72 | -1.1 | 4.77 | 100.42 | 4.29 | 0 | 0.33 | 3.12 | 28.11 | 0.04 | 15.43 | 0.0 | 0.06 | 0.0 | 5.94 | -36.94 | 21.43 | -13.94 | 4.38 | 0 | 10.32 | 22.42 | 0.31 | -3.72 |
| 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) | 117.2 | 0.48 | 20.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68.28 | 21.62 | 44.81 | 6.85 | 53.59 | 276.37 | 53.85 | 12.52 | 24.08 | 24.98 | 1.49 | 1.39 | 35.22 | 11.95 | 5.32 | 3.62 | -3.72 | -9.5 | 0 | 0 | 0 | 0.66 | -10.81 | -23.26 | 27.92 | 0.0 | 0.0 | 21.72 | 0.0 | 3.43 | 3.69 | 0.0 | 30.85 | 29.6 | 30.05 | 40.48 | 55.01 | 14.2 | 22.52 | 1.15 | -70.96 | -58.03 | 30.75 | 15.08 | 29.15 | 0.15 | 0.26 | -0.52 |
| 24Q2 (19) | 116.64 | 7.03 | 19.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 56.14 | 30.92 | 26.13 | 4.46 | 301.8 | 50.17 | 47.86 | 17.48 | 18.73 | 24.61 | 10.45 | 9.91 | 31.46 | 3.42 | -0.41 | 3.76 | -1.05 | -4.33 | 0 | 0 | 0 | 0.74 | -6.33 | 7.25 | 27.92 | 0.0 | 0.0 | 21.72 | 3.43 | 3.43 | 3.69 | 30.85 | 30.85 | 22.76 | 14.49 | 18.17 | 48.17 | 10.23 | 11.82 | 3.96 | 83.33 | 244.53 | 26.72 | 21.23 | 61.74 | 0.15 | 0.71 | 0.57 |
| 24Q1 (18) | 108.98 | 11.81 | 15.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42.88 | -11.18 | 11.78 | 1.11 | -60.07 | 455.0 | 40.74 | -6.9 | 13.67 | 22.28 | -9.2 | 14.55 | 30.42 | 8.49 | -12.94 | 3.8 | 1.6 | -5.94 | 0 | 0 | 0 | 0.79 | 0.0 | 2.6 | 27.92 | 0.0 | 0.0 | 21.0 | 0.0 | 2.89 | 2.82 | 0.0 | -74.01 | 19.88 | -16.47 | 124.38 | 43.7 | -8.23 | 8.95 | 2.16 | 159.5 | 168.14 | 22.04 | 9.27 | 287.35 | 0.15 | -2.45 | 1.45 |
| 23Q4 (17) | 97.47 | -0.05 | 6.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48.28 | 2.4 | 4.64 | 2.78 | 52.75 | 150.45 | 43.76 | 0.83 | 11.95 | 24.54 | -0.38 | 19.78 | 28.04 | -16.15 | -16.57 | 3.74 | -6.5 | -9.44 | 0 | 0 | 0 | 0.79 | -8.14 | 6.76 | 27.92 | 0.0 | -0.68 | 21.0 | 0.0 | 2.89 | 2.82 | 0.0 | -74.01 | 23.8 | 12.96 | 63.91 | 47.62 | 6.06 | 4.02 | -3.63 | -232.48 | -31.52 | 20.17 | -15.29 | 71.51 | 0.15 | 0.98 | -1.91 |
| 23Q3 (16) | 97.52 | 0.22 | 8.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 47.15 | 5.93 | -7.55 | 1.82 | -38.72 | -60.0 | 43.4 | 7.67 | 9.57 | 24.64 | 10.02 | 25.08 | 33.44 | 5.86 | -12.3 | 4.0 | 1.78 | -7.62 | 0 | 0 | 0 | 0.86 | 24.64 | 24.64 | 27.92 | 0.0 | -0.68 | 21.0 | 0.0 | 2.89 | 2.82 | 0.0 | -74.01 | 21.07 | 9.4 | 61.58 | 44.9 | 4.22 | 1.35 | 2.74 | 200.0 | 437.25 | 23.81 | 44.13 | 75.72 | 0.15 | 1.37 | 0.49 |
| 23Q2 (15) | 97.31 | 3.07 | 13.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44.51 | 16.03 | -8.68 | 2.97 | 1385.0 | 5.69 | 40.31 | 12.47 | -8.34 | 22.39 | 15.12 | 3.78 | 31.59 | -9.59 | -18.58 | 3.93 | -2.72 | -8.18 | 0 | 0 | 0 | 0.69 | -10.39 | 0.0 | 27.92 | 0.0 | -0.68 | 21.0 | 2.89 | 2.89 | 2.82 | -74.01 | -74.01 | 19.26 | 117.38 | 126.59 | 43.08 | 7.4 | 8.38 | -2.74 | 13.56 | 44.2 | 16.52 | 190.33 | 360.17 | 0.15 | 1.59 | -0.38 |
| 23Q1 (14) | 94.41 | 2.85 | -2.9 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 38.36 | -16.86 | -14.55 | 0.2 | -81.98 | -74.36 | 35.84 | -8.31 | -9.65 | 19.45 | -5.06 | 1.69 | 34.94 | 3.96 | -14.05 | 4.04 | -2.18 | -7.13 | 0 | 0 | 0 | 0.77 | 4.05 | 5.48 | 27.92 | -0.68 | -0.68 | 20.41 | 0.0 | 7.88 | 10.85 | 0.0 | 30.72 | 8.86 | -38.98 | -55.96 | 40.11 | -12.39 | -15.27 | -3.17 | -14.86 | 52.4 | 5.69 | -51.62 | -57.73 | 0.15 | -5.68 | -1.81 |
| 22Q4 (13) | 91.79 | 2.58 | -9.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46.14 | -9.53 | -18.29 | 1.11 | -75.6 | -75.11 | 39.09 | -1.31 | -12.9 | 20.49 | 4.03 | -4.23 | 33.61 | -11.85 | -13.11 | 4.13 | -4.62 | -3.5 | 0 | 0 | 0 | 0.74 | 7.25 | 0.0 | 28.11 | 0.0 | 0.0 | 20.41 | 0.0 | 7.88 | 10.85 | 0.0 | 30.72 | 14.52 | 11.35 | -36.79 | 45.78 | 3.34 | -8.79 | -2.76 | -641.18 | 74.42 | 11.76 | -13.21 | -3.45 | 0.16 | 3.46 | -33.69 |
| 22Q3 (12) | 89.48 | 4.36 | -13.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 51.0 | 4.64 | -5.08 | 4.55 | 61.92 | 23.64 | 39.61 | -9.94 | -4.65 | 19.70 | -8.71 | -6.48 | 38.13 | -1.73 | 0.63 | 4.33 | 1.17 | -0.23 | 0 | 0 | 0 | 0.69 | 0.0 | 43.75 | 28.11 | 0.0 | 0.0 | 20.41 | 0.0 | 7.88 | 10.85 | 0.0 | 30.72 | 13.04 | 53.41 | -30.04 | 44.3 | 11.45 | -3.4 | 0.51 | 110.39 | 104.78 | 13.55 | 277.44 | 70.01 | 0.15 | 0.49 | -37.65 |
| 22Q2 (11) | 85.74 | -11.82 | -16.26 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48.74 | 8.58 | -6.77 | 2.81 | 260.26 | -26.63 | 43.98 | 10.86 | 2.33 | 21.58 | 12.79 | -5.05 | 38.8 | -4.55 | 20.68 | 4.28 | -1.61 | -3.6 | 0 | 0 | 0 | 0.69 | -5.48 | 35.29 | 28.11 | 0.0 | 0.0 | 20.41 | 7.88 | 10.09 | 10.85 | 30.72 | 129.87 | 8.5 | -57.75 | -55.07 | 39.75 | -16.03 | -5.76 | -4.91 | 26.28 | 53.15 | 3.59 | -73.33 | -57.46 | 0.15 | 0.13 | -38.94 |
| 22Q1 (10) | 97.23 | -4.55 | -3.22 | 12.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44.89 | -20.51 | -5.08 | 0.78 | -82.51 | -74.34 | 39.67 | -11.61 | 2.29 | 19.13 | -10.59 | -13.35 | 40.65 | 5.09 | 36.46 | 4.35 | 1.64 | -5.02 | 0 | 0 | 0 | 0.73 | -1.35 | 65.91 | 28.11 | 0.0 | 0.0 | 18.92 | 0.0 | 2.05 | 8.3 | 0.0 | 75.85 | 20.12 | -12.41 | 33.33 | 47.34 | -5.68 | 23.44 | -6.66 | 38.28 | 20.81 | 13.46 | 10.51 | 101.5 | 0.15 | -36.3 | -40.08 |
| 21Q4 (9) | 101.87 | -1.56 | 1.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 56.47 | 5.1 | 28.52 | 4.46 | 21.2 | 184.08 | 44.88 | 8.04 | 27.39 | 21.39 | 1.59 | -4.29 | 38.68 | 2.08 | 51.39 | 4.28 | -1.38 | -8.35 | 0 | 0 | 0 | 0.74 | 54.17 | 105.56 | 28.11 | 0.0 | 0.0 | 18.92 | 0.0 | 2.05 | 8.3 | 0.0 | 75.85 | 22.97 | 23.23 | 90.62 | 50.19 | 9.44 | 42.14 | -10.79 | -1.12 | -30.79 | 12.18 | 52.82 | 220.53 | 0.24 | -2.73 | -6.35 |
| 21Q3 (8) | 103.48 | 1.06 | 9.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53.73 | 2.77 | 17.78 | 3.68 | -3.92 | 96.79 | 41.54 | -3.35 | 13.56 | 21.06 | -7.32 | -11.72 | 37.89 | 17.85 | 45.84 | 4.34 | -2.25 | -7.86 | 0 | 0 | 0 | 0.48 | -5.88 | 71.43 | 28.11 | 0.0 | 0.0 | 18.92 | 2.05 | 2.05 | 8.3 | 75.85 | 75.85 | 18.64 | -1.48 | 74.7 | 45.86 | 8.72 | 35.16 | -10.67 | -1.81 | -47.38 | 7.97 | -5.57 | 132.36 | 0.24 | -1.58 | -3.21 |
| 21Q2 (7) | 102.39 | 1.91 | 2.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 52.28 | 10.55 | 34.71 | 3.83 | 25.99 | 129.34 | 42.98 | 10.83 | 26.04 | 22.73 | 2.94 | 0 | 32.15 | 7.92 | 39.6 | 4.44 | -3.06 | -6.72 | 0 | 0 | 0 | 0.51 | 15.91 | 88.89 | 28.11 | 0.0 | 0.0 | 18.54 | 0.0 | 0.0 | 4.72 | 0.0 | 0.0 | 18.92 | 25.38 | 115.0 | 42.18 | 9.99 | 31.57 | -10.48 | -24.61 | -62.99 | 8.44 | 26.35 | 256.12 | 0.25 | -1.74 | -1.07 |
| 21Q1 (6) | 100.47 | 0.51 | 1.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 47.29 | 7.62 | 61.79 | 3.04 | 93.63 | 366.67 | 38.78 | 10.08 | 28.75 | 22.08 | -1.24 | 0 | 29.79 | 16.59 | 24.38 | 4.58 | -1.93 | -7.1 | 0 | 0 | 0 | 0.44 | 22.22 | 51.72 | 28.11 | 0.0 | 0.0 | 18.54 | 0.0 | 5.46 | 4.72 | 0.0 | 277.6 | 15.09 | 25.23 | -8.38 | 38.35 | 8.61 | 8.64 | -8.41 | -1.94 | -101.68 | 6.68 | 75.79 | -45.69 | 0.25 | -0.44 | 0.4 |
| 20Q4 (5) | 99.96 | 5.38 | 4.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43.94 | -3.68 | 10.74 | 1.57 | -16.04 | 137.88 | 35.23 | -3.69 | -4.11 | 22.35 | -6.29 | 0 | 25.55 | -1.66 | 8.91 | 4.67 | -0.85 | -6.97 | 0 | 0 | 0 | 0.36 | 28.57 | 20.0 | 28.11 | 0.0 | 0.0 | 18.54 | 0.0 | 5.46 | 4.72 | 0.0 | 277.6 | 12.05 | 12.93 | -31.57 | 35.31 | 4.07 | -3.13 | -8.25 | -13.95 | -77.04 | 3.8 | 10.79 | -70.66 | 0.25 | 0.53 | 2.41 |
| 20Q3 (4) | 94.86 | -5.02 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 45.62 | 17.55 | 0.0 | 1.87 | 11.98 | 0.0 | 36.58 | 7.27 | 0.0 | 23.86 | 0 | 0.0 | 25.98 | 12.81 | 0.0 | 4.71 | -1.05 | 0.0 | 0 | 0 | 0.0 | 0.28 | 3.7 | 0.0 | 28.11 | 0.0 | 0.0 | 18.54 | 0.0 | 0.0 | 4.72 | 0.0 | 0.0 | 10.67 | 21.25 | 0.0 | 33.93 | 5.83 | 0.0 | -7.24 | -12.6 | 0.0 | 3.43 | 44.73 | 0.0 | 0.25 | 0.59 | 0.0 |
