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) | 12.98 | -24.53 | 0 | 0 | 2.88 | 443.4 | 0 | 0 | 36.68 | -7.07 | 8.4 | -8.4 | 9.17 | 0.0 | 25.00 | 7.61 | 0.79 | -19.39 | 0 | 0 | 5.05 | -36.32 | 1.29 | -18.35 | 13.63 | 0.0 | 8.45 | 12.22 | 0 | 0 | 33.56 | 11.64 | 42.01 | 3.96 | 0.64 | -23.81 | 34.2 | 10.68 | 0.00 | 0 |
| 2022 (9) | 17.2 | 7.3 | 0 | 0 | 0.53 | 0 | 0 | 0 | 39.47 | 27.9 | 9.17 | 132.74 | 9.17 | 20.18 | 23.23 | -6.03 | 0.98 | -6.67 | 0 | 0 | 7.93 | 6.3 | 1.58 | 29.51 | 13.63 | 0.0 | 7.53 | 5.46 | 2.82 | 38.92 | 30.06 | 19.67 | 40.41 | 17.85 | 0.84 | 0 | 30.9 | 38.57 | 0.00 | 0 |
| 2021 (8) | 16.03 | 50.38 | 0 | 0 | 0 | 0 | 0 | 0 | 30.86 | 18.06 | 3.94 | 88.52 | 7.63 | 21.3 | 24.72 | 2.75 | 1.05 | 54.41 | 0 | 0 | 7.46 | 160.84 | 1.22 | 134.62 | 13.63 | 0.0 | 7.14 | 3.03 | 2.03 | 341.3 | 25.12 | 1.91 | 34.29 | 7.02 | -2.82 | 0 | 22.3 | -1.41 | 0.00 | 0 |
| 2020 (7) | 10.66 | 147.33 | 0 | 0 | 1.45 | 74.7 | 0 | 0 | 26.14 | -11.18 | 2.09 | -63.2 | 6.29 | -45.64 | 24.06 | -38.79 | 0.68 | -13.92 | 0 | 0 | 2.86 | -52.96 | 0.52 | 62.5 | 13.63 | 0.0 | 6.93 | 8.79 | 0.46 | 0 | 24.65 | -4.05 | 32.04 | -0.06 | -2.03 | 0 | 22.62 | -10.34 | 0.00 | 0 |
| 2019 (6) | 4.31 | -66.2 | 0 | 0 | 0.83 | -20.95 | 0 | 0 | 29.43 | 2.54 | 5.68 | 72.12 | 11.57 | 53.86 | 39.31 | 50.04 | 0.79 | 5.33 | 0 | 0 | 6.08 | -4.7 | 0.32 | 52.38 | 13.63 | 0.0 | 6.37 | 5.46 | 0 | 0 | 25.69 | 20.27 | 32.06 | 14.17 | -0.46 | 0 | 25.23 | 16.05 | 0.00 | 0 |
| 2018 (5) | 12.75 | 50.0 | 0 | 0 | 1.05 | -89.45 | 0 | 0 | 28.7 | 0.95 | 3.3 | -54.67 | 7.52 | -32.19 | 26.20 | -32.83 | 0.75 | 2.74 | 0 | 0 | 6.38 | 0 | 0.21 | 0.0 | 13.63 | 0.0 | 6.04 | 13.75 | 0.68 | 0 | 21.36 | 0.85 | 28.08 | 6.0 | 0.38 | 0 | 21.74 | 6.05 | 0.00 | 0 |
| 2017 (4) | 8.5 | -20.63 | 0 | 0 | 9.95 | 21.79 | 0 | 0 | 28.43 | -15.69 | 7.28 | 19.15 | 11.09 | -8.57 | 39.01 | 8.44 | 0.73 | 1.39 | 0 | 0 | 0 | 0 | 0.21 | 75.0 | 13.63 | 0.0 | 5.31 | 12.98 | 0 | 0 | 21.18 | 34.73 | 26.49 | 29.73 | -0.68 | 0 | 20.5 | 29.5 | 0.00 | 0 |
| 2016 (3) | 10.71 | 58.2 | 0 | 0 | 8.17 | 96.39 | 0 | 0 | 33.72 | 15.16 | 6.11 | 0 | 12.13 | 177.57 | 35.97 | 141.03 | 0.72 | 18.03 | 0 | 0 | 18.71 | -49.53 | 0.12 | -20.0 | 13.63 | 0.0 | 4.7 | 0.0 | 0 | 0 | 15.72 | 57.04 | 20.42 | 38.82 | 0.11 | -31.25 | 15.83 | 55.65 | 0.00 | 0 |
| 2015 (2) | 6.77 | -25.6 | 0 | 0 | 4.16 | 0 | 0 | 0 | 29.28 | -31.22 | -1.64 | 0 | 4.37 | -40.79 | 14.92 | -13.91 | 0.61 | -4.69 | 0 | 0 | 37.07 | -8.01 | 0.15 | -25.0 | 13.63 | 0.0 | 4.7 | 11.9 | 0 | 0 | 10.01 | -34.45 | 14.71 | -24.41 | 0.16 | 0 | 10.17 | -33.4 | 0.00 | 0 |
| 2014 (1) | 9.1 | 223.84 | 0 | 0 | 0 | 0 | 0 | 0 | 42.57 | 190.38 | 5.06 | -7.66 | 7.38 | 154.48 | 17.34 | -12.36 | 0.64 | 0 | 0 | 0 | 40.3 | 0 | 0.2 | 11.11 | 13.63 | 0.0 | 4.2 | 15.07 | 0 | 0 | 15.27 | 7.38 | 19.46 | 8.9 | 0 | 0 | 15.27 | 7.38 | 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) | 21.32 | 32.59 | 17.73 | 0.01 | 0 | 0 | 3.46 | 0.0 | 51.09 | 0 | 0 | 0 | 10.46 | 2.55 | 8.62 | 1.75 | -16.27 | -31.1 | 11.04 | 13.81 | 8.98 | 27.51 | 11.46 | -1.91 | 1.29 | 2.38 | 40.22 | 0 | 0 | 0 | 1.46 | -56.02 | -75.34 | 1.06 | -10.92 | -20.3 | 13.63 | 0.0 | 0.0 | 9.29 | 0.0 | 9.94 | 0 | 0 | 0 | 32.55 | 5.68 | 1.5 | 41.84 | 4.37 | 3.23 | 1.34 | -33.99 | -30.57 | 33.89 | 3.23 | -0.32 | 0.00 | 0 | 0 |
| 24Q2 (19) | 16.08 | 4.01 | 19.47 | 0 | 0 | 0 | 3.46 | 3.59 | 123.23 | 0 | 0 | 0 | 10.2 | 1.9 | 13.21 | 2.09 | -17.39 | -19.62 | 9.7 | 2.32 | -1.22 | 24.68 | -0.78 | -9.04 | 1.26 | 2.44 | 46.51 | 0 | 0 | 0 | 3.32 | -20.76 | -51.03 | 1.19 | -8.46 | -17.36 | 13.63 | 0.0 | 0.0 | 9.29 | 9.94 | 9.94 | 0 | 0 | 0 | 30.8 | 4.23 | 4.27 | 40.09 | 5.5 | 5.53 | 2.03 | 21.56 | 97.09 | 32.83 | 5.16 | 7.39 | 0.00 | 0 | 0 |
| 24Q1 (18) | 15.46 | 19.11 | 53.98 | 0 | 0 | 0 | 3.34 | 15.97 | 255.32 | 0 | 0 | 0 | 10.01 | 5.81 | 16.67 | 2.53 | 72.11 | 40.56 | 9.48 | 3.38 | 12.59 | 24.88 | -0.5 | 13.24 | 1.23 | 55.7 | 25.51 | 0 | 0 | 0 | 4.19 | -17.03 | -44.28 | 1.3 | 0.78 | -11.56 | 13.63 | 0.0 | 0.0 | 8.45 | 0.0 | 12.22 | 0 | 0 | -100.0 | 29.55 | -11.95 | 18.01 | 38.0 | -9.55 | 7.37 | 1.67 | 160.94 | 234.0 | 31.22 | -8.71 | 22.24 | 0.00 | 0 | 0 |
| 23Q4 (17) | 12.98 | -28.33 | -24.53 | 0 | 0 | 0 | 2.88 | 25.76 | 443.4 | 0 | 0 | 0 | 9.46 | -1.77 | 6.29 | 1.47 | -42.13 | 14.84 | 9.17 | -9.48 | 0.0 | 25.00 | -10.86 | 7.58 | 0.79 | -14.13 | -19.39 | 0 | 0 | 0 | 5.05 | -14.7 | -36.32 | 1.29 | -3.01 | -18.35 | 13.63 | 0.0 | 0.0 | 8.45 | 0.0 | 12.22 | 0 | 0 | -100.0 | 33.56 | 4.65 | 11.64 | 42.01 | 3.65 | 3.96 | 0.64 | -66.84 | -23.81 | 34.2 | 0.59 | 10.68 | 0.00 | 0 | 0 |
| 23Q3 (16) | 18.11 | 34.55 | -26.23 | 0 | 0 | -100.0 | 2.29 | 47.74 | 689.66 | 0 | 0 | 0 | 9.63 | 6.88 | -0.72 | 2.54 | -2.31 | 2.42 | 10.13 | 3.16 | 26.94 | 28.05 | 3.36 | 37.03 | 0.92 | 6.98 | -20.0 | 0 | 0 | 0 | 5.92 | -12.68 | -27.54 | 1.33 | -7.64 | -21.76 | 13.63 | 0.0 | 0.0 | 8.45 | 0.0 | 12.22 | 0 | 0 | -100.0 | 32.07 | 8.56 | 11.74 | 40.53 | 6.69 | 3.79 | 1.93 | 87.38 | 13.53 | 34.0 | 11.22 | 11.84 | 0.00 | 0 | 0 |
| 23Q2 (15) | 13.46 | 34.06 | -0.44 | 0 | 0 | -100.0 | 1.55 | 64.89 | 1092.31 | 0 | 0 | 0 | 9.01 | 5.01 | -19.19 | 2.6 | 44.44 | -16.93 | 9.82 | 16.63 | -5.85 | 27.13 | 23.52 | -1.3 | 0.86 | -12.24 | -28.93 | 0 | 0 | 0 | 6.78 | -9.84 | -7.63 | 1.44 | -2.04 | -17.24 | 13.63 | 0.0 | 0.0 | 8.45 | 12.22 | 12.22 | 0 | -100.0 | -100.0 | 29.54 | 17.97 | 12.66 | 37.99 | 7.35 | 3.88 | 1.03 | 106.0 | 268.85 | 30.57 | 19.69 | 19.37 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.04 | -41.63 | -25.13 | 0 | 0 | 0 | 0.94 | 77.36 | 0 | 0 | 0 | 0 | 8.58 | -3.6 | -11.64 | 1.8 | 40.62 | -21.05 | 8.42 | -8.18 | -7.17 | 21.97 | -5.47 | -18.14 | 0.98 | 0.0 | -16.24 | 0 | 0 | 0 | 7.52 | -5.17 | -0.53 | 1.47 | -6.96 | 20.49 | 13.63 | 0.0 | 0.0 | 7.53 | 0.0 | 5.46 | 2.82 | 0.0 | 38.92 | 25.04 | -16.7 | 3.17 | 35.39 | -12.42 | 5.83 | 0.5 | -40.48 | 127.62 | 25.54 | -17.35 | 13.71 | 0.00 | 0 | 0 |
| 22Q4 (13) | 17.2 | -29.94 | 7.3 | 0 | -100.0 | 0 | 0.53 | 82.76 | 0 | 0 | 0 | 0 | 8.9 | -8.25 | 5.58 | 1.28 | -48.39 | 6.67 | 9.17 | 14.91 | 20.18 | 23.24 | 13.54 | -6.01 | 0.98 | -14.78 | -6.67 | 0 | 0 | 0 | 7.93 | -2.94 | 6.3 | 1.58 | -7.06 | 29.51 | 13.63 | 0.0 | 0.0 | 7.53 | 0.0 | 5.46 | 2.82 | 0.0 | 38.92 | 30.06 | 4.74 | 19.67 | 40.41 | 3.48 | 17.85 | 0.84 | -50.59 | 129.79 | 30.9 | 1.64 | 38.57 | 0.00 | 0 | 0 |
| 22Q3 (12) | 24.55 | 81.58 | 155.2 | 0.3 | -84.92 | 0 | 0.29 | 123.08 | 0 | 0 | 0 | 0 | 9.7 | -13.0 | 12.14 | 2.48 | -20.77 | 82.35 | 7.98 | -23.49 | 2.97 | 20.47 | -25.55 | -20.85 | 1.15 | -4.96 | 26.37 | 0 | 0 | 0 | 8.17 | 11.31 | 41.59 | 1.7 | -2.3 | 47.83 | 13.63 | 0.0 | 0.0 | 7.53 | 0.0 | 5.46 | 2.82 | 0.0 | 38.92 | 28.7 | 9.46 | 19.93 | 39.05 | 6.78 | 17.98 | 1.7 | 378.69 | 164.39 | 30.4 | 18.7 | 42.79 | 0.00 | 0 | 0 |
| 22Q2 (11) | 13.52 | 0.82 | 43.22 | 1.99 | 0 | 0 | 0.13 | 0 | -87.62 | 0 | 0 | 0 | 11.15 | 14.83 | 59.06 | 3.13 | 37.28 | 259.77 | 10.43 | 14.99 | 76.18 | 27.49 | 2.45 | 32.02 | 1.21 | 3.42 | 19.8 | 0 | 0 | 0 | 7.34 | -2.91 | 163.08 | 1.74 | 42.62 | 59.63 | 13.63 | 0.0 | 0.0 | 7.53 | 5.46 | 5.46 | 2.82 | 38.92 | 38.92 | 26.22 | 8.03 | 16.17 | 36.57 | 9.36 | 15.22 | -0.61 | 66.3 | 76.81 | 25.61 | 14.02 | 28.44 | 0.00 | 0 | 0 |
| 22Q1 (10) | 13.41 | -16.34 | 30.45 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.71 | 15.18 | 43.43 | 2.28 | 90.0 | 347.06 | 9.07 | 18.87 | 50.66 | 26.83 | 8.53 | 21.07 | 1.17 | 11.43 | 36.05 | 0 | 0 | 0 | 7.56 | 1.34 | 175.91 | 1.22 | 0.0 | 45.24 | 13.63 | 0.0 | 0.0 | 7.14 | 0.0 | 3.03 | 2.03 | 0.0 | 341.3 | 24.27 | -3.38 | 3.36 | 33.44 | -2.48 | 8.33 | -1.81 | 35.82 | 5.73 | 22.46 | 0.72 | 4.17 | 0.00 | 0 | 0 |
| 21Q4 (9) | 16.03 | 66.63 | 50.38 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.43 | -2.54 | 11.8 | 1.2 | -11.76 | 30.43 | 7.63 | -1.55 | 21.3 | 24.72 | -4.39 | 2.71 | 1.05 | 15.38 | 54.41 | 0 | 0 | 0 | 7.46 | 29.29 | 160.84 | 1.22 | 6.09 | 134.62 | 13.63 | 0.0 | 0.0 | 7.14 | 0.0 | 3.03 | 2.03 | 0.0 | 341.3 | 25.12 | 4.97 | 1.91 | 34.29 | 3.6 | 7.02 | -2.82 | -6.82 | -38.92 | 22.3 | 4.74 | -1.41 | 0.00 | 0 | 0 |
| 21Q3 (8) | 9.62 | 1.91 | -6.69 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 8.65 | 23.4 | 21.66 | 1.36 | 56.32 | 72.15 | 7.75 | 30.91 | 28.74 | 25.86 | 24.19 | 34.92 | 0.91 | -9.9 | 16.67 | 0 | 0 | 0 | 5.77 | 106.81 | 33.26 | 1.15 | 5.5 | 180.49 | 13.63 | 0.0 | 0.0 | 7.14 | 0.0 | 3.03 | 2.03 | 0.0 | 341.3 | 23.93 | 6.03 | 0.55 | 33.1 | 4.28 | 6.12 | -2.64 | -0.38 | -94.12 | 21.29 | 6.77 | -5.12 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.44 | -8.17 | 40.27 | 0 | 0 | 0 | 1.05 | 0.0 | -32.26 | 0 | 0 | 0 | 7.01 | 3.55 | 22.13 | 0.87 | 70.59 | 141.67 | 5.92 | -1.66 | -23.61 | 20.82 | -6.05 | 0 | 1.01 | 17.44 | 21.69 | 0 | 0 | 0 | 2.79 | 1.82 | -44.75 | 1.09 | 29.76 | 251.61 | 13.63 | 0.0 | 0.0 | 7.14 | 3.03 | 3.03 | 2.03 | 341.3 | 341.3 | 22.57 | -3.88 | -1.91 | 31.74 | 2.82 | 4.41 | -2.63 | -36.98 | -228.75 | 19.94 | -7.51 | -10.22 | 0.00 | 0 | 0 |
| 21Q1 (6) | 10.28 | -3.56 | 17.62 | 0 | 0 | 0 | 1.05 | -27.59 | -32.26 | 0 | 0 | 0 | 6.77 | -10.21 | 17.94 | 0.51 | -44.57 | 2450.0 | 6.02 | -4.29 | -41.15 | 22.16 | -7.92 | 0 | 0.86 | 26.47 | 7.5 | 0 | 0 | 0 | 2.74 | -4.2 | -48.79 | 0.84 | 61.54 | 180.0 | 13.63 | 0.0 | 0.0 | 6.93 | 0.0 | 8.79 | 0.46 | 0.0 | 0 | 23.48 | -4.75 | -0.8 | 30.87 | -3.65 | 2.76 | -1.92 | 5.42 | -1029.41 | 21.56 | -4.69 | -8.26 | 0.00 | 0 | 0 |
| 20Q4 (5) | 10.66 | 3.39 | 147.33 | 0 | 0 | 0 | 1.45 | -29.27 | 74.7 | 0 | 0 | 0 | 7.54 | 6.05 | -41.19 | 0.92 | 16.46 | -80.87 | 6.29 | 4.49 | -45.64 | 24.07 | 25.6 | 0 | 0.68 | -12.82 | -13.92 | 0 | 0 | 0 | 2.86 | -33.95 | -52.96 | 0.52 | 26.83 | 62.5 | 13.63 | 0.0 | 0.0 | 6.93 | 0.0 | 8.79 | 0.46 | 0.0 | 0 | 24.65 | 3.57 | -4.05 | 32.04 | 2.73 | -0.06 | -2.03 | -49.26 | -341.3 | 22.62 | 0.8 | -10.34 | 0.00 | 0 | 0 |
| 20Q3 (4) | 10.31 | 53.19 | 0.0 | 0 | 0 | 0.0 | 2.05 | 32.26 | 0.0 | 0 | 0 | 0.0 | 7.11 | 23.87 | 0.0 | 0.79 | 119.44 | 0.0 | 6.02 | -22.32 | 0.0 | 19.17 | 0 | 0.0 | 0.78 | -6.02 | 0.0 | 0 | 0 | 0.0 | 4.33 | -14.26 | 0.0 | 0.41 | 32.26 | 0.0 | 13.63 | 0.0 | 0.0 | 6.93 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 23.8 | 3.43 | 0.0 | 31.19 | 2.6 | 0.0 | -1.36 | -70.0 | 0.0 | 22.44 | 1.04 | 0.0 | 0.00 | 0 | 0.0 |
