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) | 47.58 | 14.98 | 1.73 | 0 | 0 | 0 | 0 | 0 | 75.78 | -4.58 | 13.82 | -7.37 | 9.98 | 0.6 | 13.17 | 5.44 | 13.05 | -27.42 | 27.97 | 4.37 | 0 | 0 | 0.19 | -5.0 | 17.66 | 0.0 | 19.02 | 8.5 | 4.54 | -34.01 | 55.08 | 18.25 | 78.64 | 10.78 | -3.85 | 0 | 51.23 | 21.86 | 0.00 | 0 |
| 2022 (9) | 41.38 | 16.93 | 0 | 0 | 0 | 0 | 0 | 0 | 79.42 | 27.19 | 14.92 | 72.29 | 9.92 | -0.9 | 12.49 | -22.09 | 17.98 | 17.52 | 26.8 | 8.63 | 0 | 0 | 0.2 | 17.65 | 17.66 | 0.0 | 17.53 | 5.29 | 6.88 | 13.91 | 46.58 | 20.42 | 70.99 | 15.66 | -4.54 | 0 | 42.04 | 32.2 | 0.00 | 0 |
| 2021 (8) | 35.39 | 39.33 | 0 | 0 | 0 | 0 | 0 | 0 | 62.44 | 4.98 | 8.66 | -13.14 | 10.01 | -11.81 | 16.03 | -15.99 | 15.3 | 38.84 | 24.67 | 4.22 | 0 | 0 | 0.17 | 142.86 | 17.66 | 0.0 | 16.65 | 6.32 | 6.04 | -5.03 | 38.68 | 13.4 | 61.38 | 9.37 | -6.88 | 0 | 31.8 | 13.29 | 0.00 | -5.5 |
| 2020 (7) | 25.4 | -18.85 | 0 | 0 | 0 | 0 | 0 | 0 | 59.48 | 6.08 | 9.97 | 47.92 | 11.35 | 50.13 | 19.08 | 41.53 | 11.02 | 22.17 | 23.67 | 16.14 | 0 | 0 | 0.07 | 0.0 | 17.66 | -0.39 | 15.66 | 4.47 | 6.36 | 37.96 | 34.11 | 20.23 | 56.12 | 17.01 | -6.04 | 0 | 28.07 | 27.53 | 0.00 | -55.35 |
| 2019 (6) | 31.3 | 2.99 | 0 | 0 | 0 | 0 | 0 | 0 | 56.07 | -9.36 | 6.74 | -24.94 | 7.56 | -25.22 | 13.48 | -17.5 | 9.02 | -1.96 | 20.38 | -22.77 | 0 | 0 | 0.07 | -12.5 | 17.73 | -40.0 | 14.99 | 6.39 | 4.61 | 72.01 | 28.37 | 3.54 | 47.96 | 8.58 | -6.36 | 0 | 22.01 | -3.42 | 0.00 | 0 |
| 2018 (5) | 30.39 | -34.09 | 0 | 0 | 0 | 0 | 0 | 0 | 61.86 | -10.3 | 8.98 | -2.81 | 10.11 | 49.34 | 16.34 | 66.48 | 9.2 | 10.71 | 26.39 | 0.15 | 0 | 0 | 0.08 | 0.0 | 29.55 | -9.99 | 14.09 | 7.07 | 2.68 | 100.0 | 27.4 | 21.78 | 44.17 | 19.35 | -4.61 | 0 | 22.79 | 14.98 | 0.00 | 0 |
| 2017 (4) | 46.11 | 77.89 | 10.02 | 0 | 0 | 0 | 0 | 0 | 68.96 | -9.79 | 9.24 | -32.41 | 6.77 | -59.29 | 9.82 | -54.87 | 8.31 | -33.41 | 26.35 | 5.32 | 0 | 0 | 0.08 | -50.0 | 32.83 | 0.0 | 13.16 | 11.53 | 1.34 | 0.0 | 22.5 | -8.2 | 37.01 | -1.7 | -2.68 | 0 | 19.82 | -15.66 | 0.00 | 0 |
| 2016 (3) | 25.92 | -5.98 | 0 | 0 | 0 | 0 | 0 | 0 | 76.44 | 12.0 | 13.67 | 17.14 | 16.63 | 118.53 | 21.76 | 95.11 | 12.48 | 28.4 | 25.02 | 21.22 | 0 | 0 | 0.16 | -15.79 | 32.83 | 0.0 | 11.8 | 11.01 | 1.34 | 0.0 | 24.51 | 31.63 | 37.65 | 23.08 | -1.01 | 0 | 23.5 | 15.59 | 0.00 | 0 |
| 2015 (2) | 27.57 | -8.31 | 16.45 | -66.45 | 0 | 0 | 0 | 0 | 68.25 | 7.13 | 11.67 | -21.2 | 7.61 | 0.93 | 11.15 | -5.79 | 9.72 | 0.93 | 20.64 | 15.7 | 0 | 0 | 0.19 | 26.67 | 32.83 | 0.0 | 10.63 | 16.17 | 1.34 | 0.0 | 18.62 | 11.9 | 30.59 | 12.71 | 1.71 | -34.98 | 20.33 | 5.5 | 0.00 | 0 |
| 2014 (1) | 30.07 | 32.76 | 49.03 | -23.65 | 0 | 0 | 0 | 0 | 63.71 | 30.29 | 14.81 | 32.11 | 7.54 | -9.16 | 11.83 | -30.27 | 9.63 | 10.94 | 17.84 | 9.25 | 3.17 | 6.38 | 0.15 | -40.0 | 32.83 | 6.01 | 9.15 | 13.95 | 1.34 | 0.0 | 16.64 | -15.66 | 27.14 | -6.74 | 2.63 | 1215.0 | 19.27 | -3.31 | 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) | 31.29 | 35.93 | -26.03 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 18.67 | 14.47 | 0.43 | 2.94 | 16.67 | -39.75 | 11.67 | 4.2 | 7.46 | 17.03 | 4.07 | 27.33 | 13.19 | 2.33 | -1.35 | 27.63 | 5.1 | 0.66 | 0 | 0 | 0 | 0.18 | 12.5 | 0.0 | 17.66 | 0.0 | 0.0 | 20.41 | 0.0 | 7.31 | 3.85 | 0.0 | -15.2 | 57.9 | 5.35 | 8.49 | 82.16 | 3.71 | 6.8 | -3.72 | -26.1 | -19.61 | 54.18 | 4.17 | 7.8 | 0.01 | 4.72 | 6411.71 |
| 24Q2 (19) | 23.02 | 19.58 | 2.36 | 0 | -100.0 | 0 | 0 | 0 | 0 | 3.25 | 0 | 0 | 16.31 | -4.28 | -14.79 | 2.52 | -46.5 | -26.96 | 11.2 | 9.8 | 1.17 | 16.36 | 14.34 | 30.14 | 12.89 | 1.74 | -3.81 | 26.29 | -8.37 | -3.13 | 0 | 0 | 0 | 0.16 | -11.11 | -27.27 | 17.66 | 0.0 | 0.0 | 20.41 | 7.31 | 7.31 | 3.85 | -15.2 | -15.2 | 54.96 | -7.33 | 13.34 | 79.22 | -4.4 | 9.95 | -2.95 | 5.45 | 16.43 | 52.01 | -7.44 | 15.68 | 0.01 | 11.0 | 0 |
| 24Q1 (18) | 19.25 | -59.54 | -10.26 | 0.23 | -86.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.04 | 3.21 | -20.89 | 4.71 | 175.44 | 24.27 | 10.2 | 2.2 | -25.22 | 14.31 | 8.66 | -10.4 | 12.67 | -2.91 | -8.59 | 28.69 | 2.57 | 0.46 | 0 | 0 | 0 | 0.18 | -5.26 | -14.29 | 17.66 | 0.0 | 0.0 | 19.02 | 0.0 | 8.5 | 4.54 | 0.0 | -34.01 | 59.31 | 7.68 | 17.75 | 82.87 | 5.38 | 10.82 | -3.12 | 18.96 | 15.9 | 56.19 | 9.68 | 20.42 | 0.01 | 1157.74 | 0 |
| 23Q4 (17) | 47.58 | 12.48 | 14.98 | 1.73 | -3.89 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 16.51 | -11.19 | -24.72 | 1.71 | -64.96 | -43.75 | 9.98 | -8.1 | 0.6 | 13.17 | -1.53 | 5.45 | 13.05 | -2.39 | -27.42 | 27.97 | 1.89 | 4.37 | 0 | 0 | 0 | 0.19 | 5.56 | -5.0 | 17.66 | 0.0 | 0.0 | 19.02 | 0.0 | 8.5 | 4.54 | 0.0 | -34.01 | 55.08 | 3.2 | 18.25 | 78.64 | 2.22 | 10.78 | -3.85 | -23.79 | 15.2 | 51.23 | 1.93 | 21.86 | 0.00 | 345.37 | 0 |
| 23Q3 (16) | 42.3 | 88.08 | 20.62 | 1.8 | 0 | 0 | 0 | 0 | 0 | 0.29 | 0 | 0 | 18.59 | -2.87 | -26.93 | 4.88 | 41.45 | -20.26 | 10.86 | -1.9 | -17.04 | 13.37 | 6.38 | -24.59 | 13.37 | -0.22 | -27.89 | 27.45 | 1.14 | 8.2 | 0 | 0 | 0 | 0.18 | -18.18 | -18.18 | 17.66 | 0.0 | 0.0 | 19.02 | 0.0 | 8.5 | 4.54 | 0.0 | -34.01 | 53.37 | 10.06 | 22.55 | 76.93 | 6.77 | 13.2 | -3.11 | 11.9 | 22.44 | 50.26 | 11.79 | 27.11 | 0.00 | 0 | 0 |
| 23Q2 (15) | 22.49 | 4.85 | -32.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.14 | -11.14 | 16.0 | 3.45 | -8.97 | 4.23 | 11.07 | -18.84 | -11.44 | 12.57 | -21.28 | -35.6 | 13.4 | -3.32 | -39.64 | 27.14 | -4.97 | 11.41 | 0 | 0 | 0 | 0.22 | 4.76 | -8.33 | 17.66 | 0.0 | 0.0 | 19.02 | 8.5 | 8.5 | 4.54 | -34.01 | -34.01 | 48.49 | -3.73 | 29.55 | 72.05 | -3.65 | 16.51 | -3.53 | 4.85 | 37.19 | 44.96 | -3.64 | 41.34 | 0.00 | 0 | 0 |
| 23Q1 (14) | 21.45 | -48.16 | -18.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.54 | -1.78 | 38.43 | 3.79 | 24.67 | 54.69 | 13.64 | 37.5 | 55.18 | 15.97 | 27.87 | 15.79 | 13.86 | -22.91 | -16.2 | 28.56 | 6.57 | 14.1 | 0 | 0 | 0 | 0.21 | 5.0 | -12.5 | 17.66 | 0.0 | 0.0 | 17.53 | 0.0 | 5.29 | 6.88 | 0.0 | 13.91 | 50.37 | 8.14 | 22.47 | 74.78 | 5.34 | 17.15 | -3.71 | 18.28 | 30.52 | 46.66 | 10.99 | 30.37 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 41.38 | 17.99 | 16.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.93 | -13.8 | 34.46 | 3.04 | -50.33 | 75.72 | 9.92 | -24.22 | -0.9 | 12.49 | -29.58 | -22.1 | 17.98 | -3.02 | 17.52 | 26.8 | 5.64 | 8.63 | 0 | 0 | 0 | 0.2 | -9.09 | 17.65 | 17.66 | 0.0 | 0.0 | 17.53 | 0.0 | 5.29 | 6.88 | 0.0 | 13.91 | 46.58 | 6.96 | 20.42 | 70.99 | 4.46 | 15.66 | -4.54 | -13.22 | 34.01 | 42.04 | 6.32 | 32.2 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 35.07 | 4.87 | 26.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.44 | 54.18 | 62.45 | 6.12 | 84.89 | 190.05 | 13.09 | 4.72 | 22.8 | 17.73 | -9.16 | 6.16 | 18.54 | -16.49 | 19.15 | 25.37 | 4.15 | 8.28 | 0 | 0 | 0 | 0.22 | -8.33 | 22.22 | 17.66 | 0.0 | 0.0 | 17.53 | 0.0 | 5.29 | 6.88 | 0.0 | 13.91 | 43.55 | 16.35 | 18.28 | 67.96 | 9.9 | 14.18 | -4.01 | 28.65 | 46.53 | 39.54 | 24.3 | 34.86 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 33.44 | 27.83 | 42.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.5 | 6.04 | 1.85 | 3.31 | 35.1 | 47.77 | 12.5 | 42.21 | 22.55 | 19.52 | 41.54 | 21.61 | 22.2 | 34.22 | 46.15 | 24.36 | -2.68 | 2.05 | 0 | 0 | 0 | 0.24 | 0.0 | 84.62 | 17.66 | 0.0 | 0.0 | 17.53 | 5.29 | 11.94 | 6.88 | 13.91 | 8.18 | 37.43 | -9.0 | -3.83 | 61.84 | -3.12 | 1.48 | -5.62 | -5.24 | 20.4 | 31.81 | -11.12 | -0.16 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 26.16 | -26.08 | 28.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.56 | -4.6 | 9.04 | 2.45 | 41.62 | -5.04 | 8.79 | -12.19 | -4.87 | 13.79 | -13.97 | -4.97 | 16.54 | 8.1 | 31.17 | 25.03 | 1.46 | 1.67 | 0 | 0 | 0 | 0.24 | 41.18 | 100.0 | 17.66 | 0.0 | 0.0 | 16.65 | 0.0 | 6.32 | 6.04 | 0.0 | -5.03 | 41.13 | 6.33 | 12.1 | 63.83 | 3.99 | 8.74 | -5.34 | 22.38 | 11.59 | 35.79 | 12.55 | 16.77 | 0.00 | -4.73 | -6.92 |
| 21Q4 (9) | 35.39 | 27.3 | 39.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.31 | 4.15 | -7.75 | 1.73 | -18.01 | -34.72 | 10.01 | -6.1 | -11.81 | 16.03 | -4.04 | -16.0 | 15.3 | -1.67 | 38.84 | 24.67 | 5.29 | 4.22 | 0 | 0 | 0 | 0.17 | -5.56 | 142.86 | 17.66 | 0.0 | 0.0 | 16.65 | 0.0 | 6.32 | 6.04 | 0.0 | -5.03 | 38.68 | 5.05 | 13.4 | 61.38 | 3.12 | 9.37 | -6.88 | 8.27 | -13.91 | 31.8 | 8.46 | 13.29 | 0.00 | -3.09 | -5.5 |
| 21Q3 (8) | 27.8 | 18.25 | 48.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.66 | -3.33 | 1.75 | 2.11 | -5.8 | -17.9 | 10.66 | 4.51 | 15.87 | 16.71 | 4.07 | -1.04 | 15.56 | 2.44 | 41.07 | 23.43 | -1.84 | 5.73 | 0 | 0 | 0 | 0.18 | 38.46 | 157.14 | 17.66 | 0.0 | 0.0 | 16.65 | 6.32 | 6.32 | 6.04 | -5.03 | -5.03 | 36.82 | -5.4 | 16.96 | 59.52 | -2.33 | 11.27 | -7.5 | -6.23 | -1.9 | 29.32 | -7.97 | 21.56 | 0.00 | 2.41 | -7.56 |
| 21Q2 (7) | 23.51 | 15.64 | -21.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.2 | 13.52 | -0.74 | 2.24 | -13.18 | -17.34 | 10.2 | 10.39 | -1.64 | 16.05 | 10.6 | 0 | 15.19 | 20.46 | 36.85 | 23.87 | -3.05 | 12.38 | 0 | 0 | 0 | 0.13 | 8.33 | 44.44 | 17.66 | 0.0 | -0.39 | 15.66 | 0.0 | 0.0 | 6.36 | 0.0 | 0.0 | 38.92 | 6.08 | 34.67 | 60.94 | 3.82 | 19.68 | -7.06 | -16.89 | 11.64 | 31.86 | 3.95 | 52.37 | 0.00 | -1.57 | -13.75 |
| 21Q1 (6) | 20.33 | -19.96 | -27.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.27 | -19.29 | 41.57 | 2.58 | -2.64 | 26.47 | 9.24 | -18.59 | 27.1 | 14.51 | -23.95 | 0 | 12.61 | 14.43 | 14.01 | 24.62 | 4.01 | 24.91 | 0 | 0 | 0 | 0.12 | 71.43 | 9.09 | 17.66 | 0.0 | -0.39 | 15.66 | 0.0 | 4.47 | 6.36 | 0.0 | 37.96 | 36.69 | 7.56 | 20.73 | 58.7 | 4.6 | 17.45 | -6.04 | 0.0 | 23.83 | 30.65 | 9.19 | 36.46 | 0.00 | -3.27 | -56.62 |
| 20Q4 (5) | 25.4 | 35.9 | -18.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.68 | 14.88 | 39.1 | 2.65 | 3.11 | 779.49 | 11.35 | 23.37 | 50.13 | 19.09 | 13.06 | 0 | 11.02 | -0.09 | 22.17 | 23.67 | 6.81 | 16.14 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 17.66 | 0.0 | -0.39 | 15.66 | 0.0 | 4.47 | 6.36 | 0.0 | 37.96 | 34.11 | 8.35 | 20.23 | 56.12 | 4.92 | 17.01 | -6.04 | 17.93 | 5.03 | 28.07 | 16.38 | 27.53 | 0.00 | -5.2 | -55.35 |
| 20Q3 (4) | 18.69 | -37.45 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 15.39 | -5.7 | 0.0 | 2.57 | -5.17 | 0.0 | 9.2 | -11.28 | 0.0 | 16.88 | 0 | 0.0 | 11.03 | -0.63 | 0.0 | 22.16 | 4.33 | 0.0 | 0 | 0 | 0.0 | 0.07 | -22.22 | 0.0 | 17.66 | -0.39 | 0.0 | 15.66 | 0.0 | 0.0 | 6.36 | 0.0 | 0.0 | 31.48 | 8.93 | 0.0 | 53.49 | 5.05 | 0.0 | -7.36 | 7.88 | 0.0 | 24.12 | 15.35 | 0.0 | 0.00 | -4.44 | 0.0 |
