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) | 40.4 | 4.58 | 0 | 0 | 0 | 0 | 0 | 0 | 58.45 | 11.84 | 7.99 | -23.98 | 9.66 | 56.06 | 16.53 | 39.53 | 6.8 | -31.17 | 5.29 | -7.03 | 0 | 0 | 1.39 | -12.03 | 14.61 | -0.07 | 16.03 | 6.87 | 0 | 0 | 31.43 | -3.56 | 47.46 | -0.27 | 8.26 | 1735.56 | 39.69 | 20.13 | 0.00 | 0 |
| 2022 (9) | 38.63 | -17.63 | 0 | 0 | 0 | 0 | 0 | 0 | 52.26 | -40.62 | 10.51 | -33.31 | 6.19 | -36.71 | 11.84 | 6.59 | 9.88 | -5.54 | 5.69 | 33.26 | 0 | 0 | 1.58 | -52.27 | 14.62 | 2.24 | 15.0 | 12.02 | 0 | 0 | 32.59 | -12.11 | 47.59 | -5.71 | 0.45 | -96.32 | 33.04 | -33.01 | 0.00 | 0 |
| 2021 (8) | 46.9 | 9.27 | 4.23 | 1.93 | 0 | 0 | 0 | 0 | 88.01 | 8.01 | 15.76 | 8.17 | 9.78 | -32.83 | 11.11 | -37.81 | 10.46 | 36.02 | 4.27 | 88.11 | 0 | 0 | 3.31 | 8.52 | 14.3 | 0.99 | 13.39 | 12.71 | 0 | 0 | 37.08 | 15.91 | 50.47 | 8.7 | 12.24 | 167.25 | 49.32 | 34.86 | 0.00 | -8.17 |
| 2020 (7) | 42.92 | -9.07 | 4.15 | 0 | 0 | 0 | 0 | 0 | 81.48 | 34.12 | 14.57 | 74.28 | 14.56 | 85.01 | 17.87 | 37.94 | 7.69 | 13.42 | 2.27 | -6.2 | 0 | 0 | 3.05 | 122.63 | 14.16 | 2.76 | 11.88 | 7.61 | 2.56 | -31.91 | 31.99 | 35.32 | 46.43 | 20.79 | 4.58 | 0 | 36.57 | 67.6 | 0.00 | -61.69 |
| 2019 (6) | 47.2 | 14.04 | 0 | 0 | 0 | 0 | 0 | 0 | 60.75 | 10.19 | 8.36 | -2.56 | 7.87 | 7.96 | 12.95 | -2.03 | 6.78 | 10.24 | 2.42 | -2.81 | 0 | 0 | 1.37 | -31.84 | 13.78 | 1.4 | 11.04 | 8.45 | 3.76 | 57.98 | 23.64 | -4.41 | 38.44 | 3.08 | -1.82 | 0 | 21.82 | 14.72 | 0.01 | 196.37 |
| 2018 (5) | 41.39 | 20.95 | 0 | 0 | 0 | 0 | 0 | 0 | 55.13 | 7.72 | 8.58 | 22.05 | 7.29 | -16.69 | 13.22 | -22.66 | 6.15 | 4.77 | 2.49 | -4.6 | 0 | 0 | 2.01 | -22.39 | 13.59 | 2.1 | 10.18 | 7.38 | 2.38 | -26.32 | 24.73 | 10.2 | 37.29 | 6.09 | -5.71 | 0 | 19.02 | -3.65 | 0.00 | -49.33 |
| 2017 (4) | 34.22 | 9.54 | 1.43 | -45.42 | 0 | 0 | 0 | 0 | 51.18 | 17.98 | 7.03 | 362.5 | 8.75 | 22.38 | 17.10 | 3.73 | 5.87 | -3.45 | 2.61 | 357.89 | 0 | 0 | 2.59 | -33.25 | 13.31 | 0.0 | 9.48 | 1.61 | 3.23 | 31.3 | 22.44 | 32.0 | 35.15 | 22.09 | -2.7 | 0 | 19.74 | 59.45 | 0.00 | -44.08 |
| 2016 (3) | 31.24 | -18.65 | 2.62 | 50.57 | 0 | 0 | 0 | 0 | 43.38 | 0.42 | 1.52 | -50.65 | 7.15 | -4.16 | 16.48 | -4.55 | 6.08 | 132.95 | 0.57 | -6.56 | 0 | 0 | 3.88 | -19.17 | 13.31 | -0.08 | 9.33 | 3.44 | 2.46 | 846.15 | 17.0 | -8.8 | 28.79 | 3.12 | -4.62 | 0 | 12.38 | -12.63 | 0.01 | 50.93 |
| 2015 (2) | 38.4 | -9.37 | 1.74 | 190.0 | 0 | 0 | 0 | 0 | 43.2 | -9.03 | 3.08 | -18.3 | 7.46 | 3.47 | 17.27 | 13.74 | 2.61 | -38.44 | 0.61 | -4.69 | 0 | 0 | 4.8 | -12.09 | 13.32 | 1.29 | 9.02 | 4.4 | 0.26 | 136.36 | 18.64 | -4.46 | 27.92 | -1.17 | -4.47 | 0 | 14.17 | -21.97 | 0.00 | -20.32 |
| 2014 (1) | 42.37 | 1.53 | 0.6 | -48.72 | 0 | 0 | 0 | 0 | 47.49 | 2.59 | 3.77 | 43.89 | 7.21 | -10.77 | 15.18 | -13.02 | 4.24 | -1.62 | 0.64 | 56.1 | 0 | 0 | 5.46 | 14.23 | 13.15 | -3.59 | 8.64 | 3.1 | 0.11 | 175.0 | 19.51 | -11.04 | 28.25 | -6.92 | -1.35 | 0 | 18.16 | -10.01 | 0.01 | -30.11 |
| 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) | 42.63 | -4.29 | 23.53 | 0 | 0 | 0 | 0.12 | 0 | 0 | 0 | 0 | 0 | 22.64 | 10.71 | 42.03 | 4.79 | -1.64 | 60.2 | 11.43 | -1.97 | 25.19 | 14.60 | -10.36 | -18.5 | 9.9 | 20.0 | 31.3 | 3.86 | -21.38 | -30.32 | 0.33 | 0 | 0 | 2.78 | 251.9 | 62.57 | 14.92 | 0.0 | 2.12 | 16.89 | 0.0 | 5.36 | 0 | 0 | 0 | 37.43 | 14.92 | 31.01 | 54.32 | 9.8 | 21.79 | 8.54 | 22.53 | 23.05 | 45.97 | 16.26 | 29.46 | 0.01 | 0 | 0 |
| 24Q2 (19) | 44.54 | -0.47 | 11.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20.45 | 16.86 | 46.7 | 4.87 | 67.35 | 123.39 | 11.66 | 9.07 | 38.32 | 16.29 | -0.85 | -8.72 | 8.25 | 8.7 | 4.04 | 4.91 | -4.29 | -14.61 | 0 | 0 | 0 | 0.79 | -28.18 | -57.75 | 14.92 | 1.63 | 2.12 | 16.89 | 5.36 | 5.36 | 0 | 0 | 0 | 32.57 | 14.36 | 27.78 | 49.47 | 11.14 | 19.15 | 6.97 | -15.82 | 3.41 | 39.54 | 7.56 | 22.68 | 0.00 | 0 | 0 |
| 24Q1 (18) | 44.75 | 10.77 | 22.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.5 | -1.07 | 60.99 | 2.91 | 5.05 | 5720.0 | 10.69 | 10.66 | 36.35 | 16.43 | -0.61 | 3.08 | 7.59 | 11.62 | -12.36 | 5.13 | -3.02 | -13.64 | 0 | 0 | 0 | 1.1 | -20.86 | -16.03 | 14.68 | 0.48 | 0.48 | 16.03 | 0.0 | 6.87 | 0 | 0 | 0 | 28.48 | -9.39 | 18.27 | 44.51 | -6.22 | 13.89 | 8.28 | 0.24 | 52.77 | 36.76 | -7.38 | 24.61 | 0.00 | 0 | 0 |
| 23Q4 (17) | 40.4 | 17.07 | 4.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.69 | 10.98 | 73.26 | 2.77 | -7.36 | 532.81 | 9.66 | 5.81 | 56.06 | 16.53 | -7.74 | 39.53 | 6.8 | -9.81 | -31.17 | 5.29 | -4.51 | -7.03 | 0 | 0 | 0 | 1.39 | -18.71 | -12.03 | 14.61 | 0.0 | -0.07 | 16.03 | 0.0 | 6.87 | 0 | 0 | 0 | 31.43 | 10.01 | -3.56 | 47.46 | 6.41 | -0.27 | 8.26 | 19.02 | 1735.56 | 39.69 | 11.77 | 20.13 | 0.00 | 0 | 0 |
| 23Q3 (16) | 34.51 | -13.96 | -6.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.94 | 14.35 | 30.44 | 2.99 | 37.16 | -58.76 | 9.13 | 8.3 | 15.72 | 17.92 | 0.4 | 32.79 | 7.54 | -4.92 | -29.14 | 5.54 | -3.65 | -27.11 | 0 | 0 | 0 | 1.71 | -8.56 | -8.06 | 14.61 | 0.0 | -0.27 | 16.03 | 0.0 | 6.87 | 0 | 0 | 0 | 28.57 | 12.08 | -14.67 | 44.6 | 7.42 | -8.0 | 6.94 | 2.97 | 599.28 | 35.51 | 10.18 | 10.66 | 0.00 | 0 | 0 |
| 23Q2 (15) | 40.11 | 9.35 | 1.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 13.94 | 28.24 | -12.27 | 2.18 | 4260.0 | -16.79 | 8.43 | 7.53 | -18.94 | 17.85 | 11.96 | 19.92 | 7.93 | -8.43 | -27.18 | 5.75 | -3.2 | -26.19 | 0 | 0 | 0 | 1.87 | 42.75 | 52.03 | 14.61 | 0.0 | -0.14 | 16.03 | 6.87 | 6.87 | 0 | 0 | 0 | 25.49 | 5.86 | -2.86 | 41.52 | 6.24 | 0.68 | 6.74 | 24.35 | 2908.33 | 32.23 | 9.25 | 23.96 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 36.68 | -5.05 | -9.59 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.87 | 6.46 | -21.97 | 0.05 | 107.81 | -96.06 | 7.84 | 26.66 | -18.25 | 15.94 | 34.53 | 32.11 | 8.66 | -12.35 | -17.29 | 5.94 | 4.39 | -20.38 | 0 | 0 | 0 | 1.31 | -17.09 | -9.66 | 14.61 | -0.07 | 1.53 | 15.0 | 0.0 | 12.02 | 0 | 0 | 0 | 24.08 | -26.11 | -37.23 | 39.08 | -17.88 | -24.5 | 5.42 | 1104.44 | -2.87 | 29.5 | -10.71 | -32.86 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 38.63 | 4.52 | -17.63 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.21 | -16.45 | -37.9 | -0.64 | -108.83 | -140.0 | 6.19 | -21.55 | -36.71 | 11.85 | -12.19 | 6.61 | 9.88 | -7.14 | -5.54 | 5.69 | -25.13 | 33.26 | 0 | 0 | 0 | 1.58 | -15.05 | -52.27 | 14.62 | -0.2 | 2.24 | 15.0 | 0.0 | 12.02 | 0 | 0 | 0 | 32.59 | -2.66 | -12.11 | 47.59 | -1.84 | -5.71 | 0.45 | 132.37 | -96.32 | 33.04 | 2.96 | -33.01 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 36.96 | -6.22 | -12.42 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 12.22 | -23.1 | -48.29 | 7.25 | 176.72 | 51.99 | 7.89 | -24.13 | -42.16 | 13.49 | -9.33 | -4.81 | 10.64 | -2.3 | 26.52 | 7.6 | -2.44 | 74.71 | 0 | 0 | 0 | 1.86 | 51.22 | -48.33 | 14.65 | 0.14 | 2.52 | 15.0 | 0.0 | 12.02 | 0 | 0 | 0 | 33.48 | 27.59 | -4.75 | 48.48 | 17.56 | -0.14 | -1.39 | -479.17 | -111.99 | 32.09 | 23.42 | -31.34 | 0.00 | -100.0 | -100.0 |
| 22Q2 (11) | 39.41 | -2.86 | -24.14 | 0.59 | -74.24 | -85.68 | 0 | 0 | 0 | 0.33 | 0 | 0 | 15.89 | 14.07 | -37.66 | 2.62 | 106.3 | -48.83 | 10.4 | 8.45 | -24.31 | 14.88 | 23.34 | 2.28 | 10.89 | 4.01 | 40.52 | 7.79 | 4.42 | 67.17 | 0 | 0 | 0 | 1.23 | -15.17 | -50.8 | 14.63 | 1.67 | 2.02 | 15.0 | 12.02 | 26.26 | 0 | 0 | -100.0 | 26.24 | -31.6 | -10.5 | 41.24 | -20.32 | -5.76 | -0.24 | -104.3 | -102.88 | 26.0 | -40.83 | -30.96 | 0.00 | 15.78 | 0.7 |
| 22Q1 (10) | 40.57 | -13.5 | -15.69 | 2.29 | -45.86 | -50.33 | 0 | 0 | 0 | 0 | 0 | 0 | 13.93 | -15.27 | -37.95 | 1.27 | -20.62 | -70.19 | 9.59 | -1.94 | -33.63 | 12.06 | 8.57 | -27.38 | 10.47 | 0.1 | 31.86 | 7.46 | 74.71 | 174.26 | 0 | 0 | 0 | 1.45 | -56.19 | -49.3 | 14.39 | 0.63 | 1.12 | 13.39 | 0.0 | 12.71 | 0 | 0 | -100.0 | 38.36 | 3.45 | 5.79 | 51.76 | 2.56 | 2.09 | 5.58 | -54.41 | -26.29 | 43.94 | -10.91 | 0.25 | 0.00 | -33.49 | -0.8 |
| 21Q4 (9) | 46.9 | 11.14 | 9.27 | 4.23 | 10.73 | 1.93 | 0 | 0 | 0 | 0 | 0 | 0 | 16.44 | -30.43 | -33.36 | 1.6 | -66.46 | -66.1 | 9.78 | -28.3 | -32.83 | 11.11 | -21.59 | -37.81 | 10.46 | 24.38 | 36.02 | 4.27 | -1.84 | 88.11 | 0 | 0 | 0 | 3.31 | -8.06 | 8.52 | 14.3 | 0.07 | 0.99 | 13.39 | 0.0 | 12.71 | 0 | 0 | -100.0 | 37.08 | 5.49 | 15.91 | 50.47 | 3.95 | 8.7 | 12.24 | 5.61 | 167.25 | 49.32 | 5.52 | 34.86 | 0.00 | 12.51 | -8.17 |
| 21Q3 (8) | 42.2 | -18.77 | 14.89 | 3.82 | -7.28 | 34.51 | 0 | 0 | 0 | 0 | 0 | 0 | 23.63 | -7.3 | 8.25 | 4.77 | -6.84 | 9.4 | 13.64 | -0.73 | 14.14 | 14.17 | -2.58 | -9.64 | 8.41 | 8.52 | 4.34 | 4.35 | -6.65 | 430.49 | 0 | 0 | 0 | 3.6 | 44.0 | 6.82 | 14.29 | -0.35 | 2.14 | 13.39 | 12.71 | 12.71 | 0 | -100.0 | -100.0 | 35.15 | 19.88 | 30.28 | 48.55 | 10.95 | 17.21 | 11.59 | 38.97 | 615.43 | 46.74 | 24.11 | 63.43 | 0.00 | 16.23 | -48.15 |
| 21Q2 (7) | 51.95 | 7.96 | 13.35 | 4.12 | -10.63 | 724.0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.49 | 13.54 | 41.38 | 5.12 | 20.19 | 83.51 | 13.74 | -4.91 | 51.82 | 14.55 | -12.42 | 0 | 7.75 | -2.39 | -11.93 | 4.66 | 71.32 | 461.45 | 0 | 0 | 0 | 2.5 | -12.59 | 65.56 | 14.34 | 0.77 | 2.36 | 11.88 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 29.32 | -19.14 | 30.43 | 43.76 | -13.69 | 18.53 | 8.34 | 10.17 | 363.92 | 37.66 | -14.08 | 94.93 | 0.00 | 14.06 | -67.45 |
| 21Q1 (6) | 48.12 | 12.12 | 0.12 | 4.61 | 11.08 | 2205.0 | 0 | 0 | 0 | 0 | 0 | 0 | 22.45 | -9.0 | 32.45 | 4.26 | -9.75 | 57.78 | 14.45 | -0.76 | 51.79 | 16.61 | -7.03 | 0 | 7.94 | 3.25 | -7.78 | 2.72 | 19.82 | 223.81 | 0 | 0 | 0 | 2.86 | -6.23 | 118.32 | 14.23 | 0.49 | 1.72 | 11.88 | 0.0 | 7.61 | 2.56 | 0.0 | -31.91 | 36.26 | 13.35 | 37.45 | 50.7 | 9.2 | 23.12 | 7.57 | 65.28 | 228.96 | 43.83 | 19.85 | 113.7 | 0.00 | -38.44 | -73.18 |
| 20Q4 (5) | 42.92 | 16.85 | -9.07 | 4.15 | 46.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24.67 | 13.01 | 27.3 | 4.72 | 8.26 | 43.03 | 14.56 | 21.84 | 85.01 | 17.87 | 13.93 | 0 | 7.69 | -4.59 | 13.42 | 2.27 | 176.83 | -6.2 | 0 | 0 | 0 | 3.05 | -9.5 | 122.63 | 14.16 | 1.22 | 2.76 | 11.88 | 0.0 | 7.61 | 2.56 | 0.0 | -31.91 | 31.99 | 18.57 | 35.32 | 46.43 | 12.1 | 20.79 | 4.58 | 182.72 | 351.65 | 36.57 | 27.87 | 67.6 | 0.00 | -36.47 | -61.69 |
| 20Q3 (4) | 36.73 | -19.86 | 0.0 | 2.84 | 468.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 21.83 | 21.08 | 0.0 | 4.36 | 56.27 | 0.0 | 11.95 | 32.04 | 0.0 | 15.68 | 0 | 0.0 | 8.06 | -8.41 | 0.0 | 0.82 | -1.2 | 0.0 | 0 | 0 | 0.0 | 3.37 | 123.18 | 0.0 | 13.99 | -0.14 | 0.0 | 11.88 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 26.98 | 20.02 | 0.0 | 41.42 | 12.19 | 0.0 | 1.62 | 151.27 | 0.0 | 28.6 | 48.03 | 0.0 | 0.00 | -27.04 | 0.0 |
