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) | 32.01 | -21.62 | 8.8 | -77.64 | 0 | 0 | 0 | 0 | 282.72 | -15.94 | 5.48 | -40.24 | 48.99 | -12.5 | 17.33 | 4.09 | 74.55 | -20.89 | 0 | 0 | 9.65 | 0 | 11.85 | -9.13 | 54.17 | 0.0 | 12.67 | 8.29 | 2.27 | -49.22 | 7.74 | -24.04 | 22.68 | -13.96 | -2.68 | 0 | 5.06 | -36.11 | 0.25 | 5.92 |
| 2022 (9) | 40.84 | -9.2 | 39.36 | -2.69 | 0.26 | -94.36 | 0 | 0 | 336.34 | 20.72 | 9.17 | 111.29 | 55.99 | 38.14 | 16.65 | 14.44 | 94.24 | 2.0 | 0 | 0 | 0 | 0 | 13.04 | -3.05 | 54.17 | 0.0 | 11.7 | 3.82 | 4.47 | -0.45 | 10.19 | 115.89 | 26.36 | 28.65 | -2.27 | 0 | 7.92 | 3068.0 | 0.23 | -0.22 |
| 2021 (8) | 44.98 | -21.23 | 40.45 | 42.28 | 4.61 | -12.52 | 0 | 0 | 278.62 | -13.39 | 4.34 | -22.08 | 40.53 | -40.41 | 14.55 | -31.19 | 92.39 | 31.44 | 0 | 0 | 0 | 0 | 13.45 | -6.34 | 54.17 | 0.0 | 11.27 | 0.0 | 4.49 | -38.66 | 4.72 | 0 | 20.49 | 18.37 | -4.47 | 0 | 0.25 | 0 | 0.24 | -1.15 |
| 2020 (7) | 57.1 | -3.51 | 28.43 | 198.32 | 5.27 | 339.17 | 0 | 0 | 321.71 | 103.28 | 5.57 | 133.05 | 68.01 | 58.42 | 21.14 | -22.07 | 70.29 | 38.12 | 0 | 0 | 0 | 0 | 14.36 | -6.08 | 54.17 | -0.17 | 11.27 | 1.81 | 7.32 | 16.56 | -1.28 | 0 | 17.31 | -24.8 | -4.49 | 0 | -5.77 | 0 | 0.24 | -17.71 |
| 2019 (6) | 59.18 | 134.01 | 9.53 | 0 | 1.2 | 0 | 0 | 0 | 158.26 | 1.4 | 2.39 | 0 | 42.93 | 97.93 | 27.13 | 95.2 | 50.89 | 36.73 | 0 | 0 | 7.21 | 0 | 15.29 | 645.85 | 54.26 | -0.17 | 11.07 | 0.0 | 6.28 | 176.65 | 5.67 | -25.88 | 23.02 | 9.62 | -7.49 | 0 | -1.82 | 0 | 0.29 | 0 |
| 2018 (5) | 25.29 | -5.0 | 0 | 0 | 0 | 0 | 0 | 0 | 156.08 | -18.1 | -0.88 | 0 | 21.69 | -26.72 | 13.90 | -10.53 | 37.22 | 10.02 | 0 | 0 | 0 | 0 | 2.05 | -2.84 | 54.35 | 22.3 | 11.07 | 5.23 | 2.27 | -6.58 | 7.65 | -31.14 | 21.0 | -12.75 | -6.98 | 0 | 0.67 | -90.64 | 0.00 | 0 |
| 2017 (4) | 26.62 | 40.85 | 0 | 0 | 0 | 0 | 0 | 0 | 190.57 | -12.71 | 5.49 | -9.7 | 29.6 | -18.88 | 15.53 | -7.07 | 33.83 | 8.08 | 0 | 0 | 0 | 0 | 2.11 | 8.76 | 44.44 | 2.28 | 10.52 | 6.05 | 2.43 | 0 | 11.11 | -13.47 | 24.07 | 5.76 | -3.95 | 0 | 7.16 | -31.22 | 0.00 | 0 |
| 2016 (3) | 18.9 | -22.98 | 0 | 0 | 0 | 0 | 0 | 0 | 218.31 | -5.06 | 6.08 | 0 | 36.49 | -6.53 | 16.71 | -1.55 | 31.3 | -17.37 | 0 | 0 | 0 | 0 | 1.94 | -14.91 | 43.45 | -1.9 | 9.92 | 0.0 | 0 | 0 | 12.84 | 55.45 | 22.76 | 18.05 | -2.43 | 0 | 10.41 | 19.52 | 0.00 | 0 |
| 2015 (2) | 24.54 | 7.58 | 0 | 0 | 0 | 0 | 0 | 0 | 229.95 | -1.22 | -3.4 | 0 | 39.04 | -28.35 | 16.98 | -27.47 | 37.88 | -5.65 | 0.77 | -23.76 | 6.25 | 100.32 | 2.28 | 3.64 | 44.29 | -10.9 | 9.92 | 5.76 | 1.1 | -44.16 | 8.26 | -52.5 | 19.28 | -32.92 | 0.45 | 0 | 8.71 | -46.53 | 0.00 | 0 |
| 2014 (1) | 22.81 | 47.83 | 3.1 | -48.16 | 3.12 | 127.74 | 0 | 0 | 232.78 | -3.43 | 5.36 | -31.28 | 54.49 | -9.26 | 23.41 | -6.04 | 40.15 | -8.63 | 1.01 | -19.2 | 3.12 | -48.17 | 2.2 | -0.45 | 49.71 | 0.57 | 9.38 | 9.07 | 1.97 | 26.28 | 17.39 | -14.63 | 28.74 | -5.89 | -1.1 | 0 | 16.29 | -11.47 | 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) | 52.37 | -3.45 | 33.94 | 22.19 | 11.34 | -24.98 | 0 | 0 | 0 | 0 | 0 | 0 | 49.51 | -12.9 | -15.53 | -0.28 | -110.65 | -133.73 | 35.76 | 0.65 | -18.45 | 15.82 | 4.7 | 10.78 | 72.33 | 4.48 | -9.99 | 0 | 0 | 0 | 5.75 | -18.56 | 38.89 | 10.99 | -1.79 | -8.72 | 54.17 | 0.0 | 0.0 | 13.21 | 0.0 | 4.26 | 2.68 | 0.0 | 18.06 | 4.34 | -5.86 | -40.06 | 20.23 | -1.32 | -8.75 | -0.75 | -92.31 | 2.6 | 3.59 | -14.93 | -44.51 | 0.26 | 3.25 | 7.85 |
| 24Q2 (19) | 54.24 | 2.84 | 9.62 | 19.93 | -34.12 | -49.16 | 0 | 0 | 0 | 0 | 0 | 0 | 56.84 | 9.73 | -26.61 | 2.63 | 292.54 | 10.04 | 35.53 | -14.1 | -30.33 | 15.11 | -6.57 | 0.96 | 69.23 | -5.32 | -6.69 | 0 | 0 | 0 | 7.06 | -19.13 | 42.05 | 11.19 | -2.95 | -9.83 | 54.17 | 0.0 | 0.0 | 13.21 | 4.26 | 4.26 | 2.68 | 18.06 | 18.06 | 4.61 | 56.8 | -27.97 | 20.5 | 14.72 | -3.94 | -0.39 | 53.57 | 86.73 | 4.22 | 100.95 | 21.97 | 0.25 | -0.7 | 5.38 |
| 24Q1 (18) | 52.74 | 64.76 | 31.62 | 30.25 | 243.75 | -5.5 | 0 | 0 | 0 | 0 | 0 | 0 | 51.8 | -23.78 | -34.17 | 0.67 | 28.85 | -61.49 | 41.36 | -15.57 | -16.29 | 16.17 | -6.7 | 13.31 | 73.12 | -1.92 | -22.53 | 0 | 0 | 0 | 8.73 | -9.53 | 53.16 | 11.53 | -2.7 | -9.43 | 54.17 | 0.0 | 0.0 | 12.67 | 0.0 | 8.29 | 2.27 | 0.0 | -49.22 | 2.94 | -62.02 | 5.76 | 17.87 | -21.21 | -5.7 | -0.84 | 68.66 | 60.93 | 2.1 | -58.5 | 233.33 | 0.25 | 1.05 | 8.12 |
| 23Q4 (17) | 32.01 | -18.13 | -21.62 | 8.8 | -70.25 | -77.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | 67.96 | 15.95 | -26.46 | 0.52 | -37.35 | -76.89 | 48.99 | 11.72 | -12.5 | 17.33 | 21.38 | 4.1 | 74.55 | -7.23 | -20.89 | 0 | 0 | 0 | 9.65 | 133.09 | 0 | 11.85 | -1.58 | -9.13 | 54.17 | 0.0 | 0.0 | 12.67 | 0.0 | 8.29 | 2.27 | 0.0 | -49.22 | 7.74 | 6.91 | -24.04 | 22.68 | 2.3 | -13.96 | -2.68 | -248.05 | -18.06 | 5.06 | -21.79 | -36.11 | 0.25 | 4.11 | 5.92 |
| 23Q3 (16) | 39.1 | -20.98 | 1.98 | 29.58 | -24.54 | -47.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | 58.61 | -24.33 | -36.51 | 0.83 | -65.27 | -73.65 | 43.85 | -14.02 | -30.87 | 14.28 | -4.59 | -30.68 | 80.36 | 8.32 | -26.41 | 0 | 0 | 0 | 4.14 | -16.7 | 1492.31 | 12.04 | -2.98 | -8.93 | 54.17 | 0.0 | 0.0 | 12.67 | 0.0 | 8.29 | 2.27 | 0.0 | -49.22 | 7.24 | 13.12 | -2.82 | 22.17 | 3.89 | -6.14 | -0.77 | 73.81 | -670.0 | 6.47 | 86.99 | -11.97 | 0.24 | 0.88 | 2.81 |
| 23Q2 (15) | 49.48 | 23.48 | 10.59 | 39.2 | 22.46 | -41.06 | 0 | 0 | -100.0 | 0 | 0 | 0 | 77.45 | -1.58 | -6.54 | 2.39 | 37.36 | -1.65 | 51.0 | 3.22 | -14.86 | 14.96 | 4.86 | -29.37 | 74.19 | -21.39 | -34.65 | 0 | 0 | 0 | 4.97 | -12.81 | 1811.54 | 12.41 | -2.51 | -8.82 | 54.17 | 0.0 | 0.0 | 12.67 | 8.29 | 8.29 | 2.27 | -49.22 | -49.22 | 6.4 | 130.22 | 49.18 | 21.34 | 12.61 | 4.25 | -2.94 | -36.74 | -30.67 | 3.46 | 449.21 | 69.61 | 0.24 | 1.88 | 1.98 |
| 23Q1 (14) | 40.07 | -1.89 | 6.09 | 32.01 | -18.67 | -38.24 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 78.69 | -14.85 | 14.46 | 1.74 | -22.67 | 29.85 | 49.41 | -11.75 | 3.04 | 14.27 | -14.29 | -18.04 | 94.38 | 0.15 | -17.98 | 0 | 0 | 0 | 5.7 | 0 | 2092.31 | 12.73 | -2.38 | -4.21 | 54.17 | 0.0 | 0.0 | 11.7 | 0.0 | 3.82 | 4.47 | 0.0 | -0.45 | 2.78 | -72.72 | 22.47 | 18.95 | -28.11 | 5.04 | -2.15 | 5.29 | 8.12 | 0.63 | -92.05 | 1000.0 | 0.23 | -1.01 | 1.1 |
| 22Q4 (13) | 40.84 | 6.52 | -9.2 | 39.36 | -30.14 | -2.69 | 0.26 | -92.99 | -94.36 | 0 | 0 | 0 | 92.41 | 0.11 | 44.21 | 2.25 | -28.57 | 141.94 | 55.99 | -11.73 | 38.14 | 16.65 | -19.16 | 14.44 | 94.24 | -13.7 | 2.0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 13.04 | -1.36 | -3.05 | 54.17 | 0.0 | 0.0 | 11.7 | 0.0 | 3.82 | 4.47 | 0.0 | -0.45 | 10.19 | 36.78 | 115.89 | 26.36 | 11.6 | 28.65 | -2.27 | -2170.0 | 49.22 | 7.92 | 7.76 | 3068.0 | 0.23 | 1.05 | -0.22 |
| 22Q3 (12) | 38.34 | -14.3 | 9.14 | 56.34 | -15.29 | 62.04 | 3.71 | -9.73 | -19.35 | 0 | 0 | 0 | 92.31 | 11.39 | 37.65 | 3.15 | 29.63 | 181.25 | 63.43 | 5.89 | 31.27 | 20.59 | -2.79 | 33.16 | 109.2 | -3.81 | 24.87 | 0 | 0 | 0 | 0.26 | 0.0 | 0 | 13.22 | -2.87 | -4.06 | 54.17 | 0.0 | 0.0 | 11.7 | 0.0 | 3.82 | 4.47 | 0.0 | -0.45 | 7.45 | 73.66 | 92.01 | 23.62 | 15.39 | 20.26 | -0.1 | 95.56 | 97.95 | 7.35 | 260.29 | 842.42 | 0.23 | 0.06 | -0.87 |
| 22Q2 (11) | 44.74 | 18.45 | -9.49 | 66.51 | 28.32 | 104.96 | 4.11 | -2.38 | -10.26 | 0 | 0 | 0 | 82.87 | 20.54 | 9.69 | 2.43 | 81.34 | 109.48 | 59.9 | 24.92 | 17.29 | 21.18 | 21.69 | 41.9 | 113.52 | -1.35 | 50.54 | 0 | 0 | 0 | 0.26 | 0.0 | 0 | 13.61 | 2.41 | -1.59 | 54.17 | 0.0 | 0.0 | 11.7 | 3.82 | 3.82 | 4.47 | -0.45 | -0.45 | 4.29 | 88.99 | 55.43 | 20.47 | 13.47 | 10.53 | -2.25 | 3.85 | 52.53 | 2.04 | 3014.29 | 203.03 | 0.23 | 1.01 | -3.98 |
| 22Q1 (10) | 37.77 | -16.03 | -35.15 | 51.83 | 28.13 | 66.39 | 4.21 | -8.68 | -7.68 | 0 | 0 | 0 | 68.75 | 7.29 | -4.42 | 1.34 | 44.09 | 18.58 | 47.95 | 18.31 | -6.18 | 17.41 | 19.67 | 17.1 | 115.07 | 24.55 | 57.63 | 0 | 0 | 0 | 0.26 | 0 | 0 | 13.29 | -1.19 | -5.94 | 54.17 | 0.0 | 0.0 | 11.27 | 0.0 | 0.0 | 4.49 | 0.0 | -38.66 | 2.27 | -51.91 | 1613.33 | 18.04 | -11.96 | -2.17 | -2.34 | 47.65 | 44.42 | -0.07 | -128.0 | 98.39 | 0.23 | -2.3 | -4.01 |
| 21Q4 (9) | 44.98 | 28.04 | -21.23 | 40.45 | 16.34 | 42.28 | 4.61 | 0.22 | -12.52 | 0 | 0 | 0 | 64.08 | -4.44 | -34.55 | 0.93 | -16.96 | -60.43 | 40.53 | -16.12 | -40.41 | 14.55 | -5.94 | -31.19 | 92.39 | 5.65 | 31.44 | 0 | 0 | 0 | 0 | 0 | 0 | 13.45 | -2.39 | -6.34 | 54.17 | 0.0 | 0.0 | 11.27 | 0.0 | 0.0 | 4.49 | 0.0 | -38.66 | 4.72 | 21.65 | 468.75 | 20.49 | 4.33 | 18.37 | -4.47 | 8.21 | 0.45 | 0.25 | 125.25 | 104.33 | 0.24 | 0.39 | -1.15 |
| 21Q3 (8) | 35.13 | -28.93 | -28.76 | 34.77 | 7.15 | 13.55 | 4.6 | 0.44 | 0 | 0 | 0 | 0 | 67.06 | -11.24 | -30.66 | 1.12 | -3.45 | -53.33 | 48.32 | -5.38 | -32.17 | 15.47 | 3.59 | -41.26 | 87.45 | 15.97 | 28.77 | 0 | 0 | 0 | 0 | 0 | -100.0 | 13.78 | -0.36 | -5.29 | 54.17 | 0.0 | 0.0 | 11.27 | 0.0 | 0.0 | 4.49 | 0.0 | -38.66 | 3.88 | 40.58 | 326.9 | 19.64 | 6.05 | 16.35 | -4.87 | -2.74 | 32.27 | -0.99 | 50.0 | 88.88 | 0.23 | -3.08 | -2.28 |
| 21Q2 (7) | 49.43 | -15.13 | -0.16 | 32.45 | 4.17 | 19.08 | 4.58 | 0.44 | 0 | 0 | 0 | 0 | 75.55 | 5.03 | -2.2 | 1.16 | 2.65 | -45.02 | 51.07 | -0.08 | -2.87 | 14.93 | 0.42 | 0 | 75.41 | 3.3 | 12.84 | 0 | 0 | 0 | 0 | 0 | -100.0 | 13.83 | -2.12 | -5.85 | 54.17 | 0.0 | -0.02 | 11.27 | 0.0 | 0.0 | 4.49 | -38.66 | -38.66 | 2.76 | 1940.0 | 173.4 | 18.52 | 0.43 | 24.8 | -4.74 | -12.59 | 42.41 | -1.98 | 54.59 | 83.49 | 0.24 | 0.97 | -2.16 |
| 21Q1 (6) | 58.24 | 2.0 | 10.66 | 31.15 | 9.57 | 80.37 | 4.56 | -13.47 | 0 | 0 | 0 | 0 | 71.93 | -26.53 | 44.32 | 1.13 | -51.91 | 187.6 | 51.11 | -24.85 | 61.89 | 14.87 | -29.68 | 0 | 73.0 | 3.86 | 15.63 | 0 | 0 | 0 | 0 | 0 | -100.0 | 14.13 | -1.6 | -5.17 | 54.17 | 0.0 | -0.13 | 11.27 | 0.0 | 1.81 | 7.32 | 0.0 | 16.56 | -0.15 | 88.28 | 96.76 | 18.44 | 6.53 | 44.97 | -4.21 | 6.24 | 48.66 | -4.36 | 24.44 | 66.02 | 0.24 | 0.61 | -8.52 |
| 20Q4 (5) | 57.1 | 15.8 | -3.51 | 28.43 | -7.15 | 198.32 | 5.27 | 0 | 339.17 | 0 | 0 | 0 | 97.9 | 1.23 | 109.28 | 2.35 | -2.08 | 256.06 | 68.01 | -4.53 | 58.42 | 21.14 | -19.7 | 0 | 70.29 | 3.5 | 38.12 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 14.36 | -1.31 | -6.08 | 54.17 | 0.0 | -0.17 | 11.27 | 0.0 | 1.81 | 7.32 | 0.0 | 16.56 | -1.28 | 25.15 | -122.57 | 17.31 | 2.55 | -24.8 | -4.49 | 37.55 | 40.05 | -5.77 | 35.17 | -217.03 | 0.24 | -0.76 | -17.71 |
| 20Q3 (4) | 49.31 | -0.4 | 0.0 | 30.62 | 12.37 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 96.71 | 25.19 | 0.0 | 2.4 | 13.74 | 0.0 | 71.24 | 35.49 | 0.0 | 26.33 | 0 | 0.0 | 67.91 | 1.62 | 0.0 | 0 | 0 | 0.0 | 5.78 | 0.35 | 0.0 | 14.55 | -0.95 | 0.0 | 54.17 | -0.02 | 0.0 | 11.27 | 0.0 | 0.0 | 7.32 | 0.0 | 0.0 | -1.71 | 54.52 | 0.0 | 16.88 | 13.75 | 0.0 | -7.19 | 12.64 | 0.0 | -8.9 | 25.77 | 0.0 | 0.24 | -2.95 | 0.0 |
