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) | 44.45 | -21.66 | 8.6 | -72.0 | 1.98 | 692.0 | 0 | 0 | 135.68 | 4.77 | 3.62 | 0 | 16.49 | 43.64 | 12.15 | 37.1 | 26.75 | -53.51 | 0 | 0 | 7.6 | -21.0 | 13.52 | 4.16 | 21.79 | 0.83 | 7.13 | 0.0 | 0 | 0 | 7.58 | 284.77 | 14.7 | 31.13 | -2.1 | 0 | 5.48 | 0 | 0.00 | -62.01 |
| 2022 (9) | 56.74 | -12.13 | 30.71 | 916.89 | 0.25 | 0 | 0 | 0 | 129.5 | -41.11 | -19.12 | 0 | 11.48 | -64.73 | 8.86 | -40.11 | 57.54 | 50.55 | 0 | 0 | 9.62 | 22.24 | 12.98 | 1.09 | 21.61 | -0.05 | 7.13 | 605.94 | 2.11 | 72.95 | 1.97 | -96.82 | 11.21 | -82.56 | -2.96 | 0 | -0.99 | 0 | 0.00 | 5.19 |
| 2021 (8) | 64.57 | 60.94 | 3.02 | -42.37 | 0 | 0 | 0 | 0 | 219.91 | 59.36 | 61.13 | 504.05 | 32.55 | 99.2 | 14.80 | 25.01 | 38.22 | 117.78 | 0 | 0 | 7.87 | 0 | 12.84 | -1.23 | 21.62 | 2.76 | 1.01 | 0 | 1.22 | 0 | 62.02 | 512.85 | 64.26 | 534.98 | -10.25 | 0 | 51.77 | 481.69 | 0.00 | 0 |
| 2020 (7) | 40.12 | 15.89 | 5.24 | 0 | 0 | 0 | 0 | 0 | 138.0 | 50.66 | 10.12 | 0 | 16.34 | 15.07 | 11.84 | -23.62 | 17.55 | 11.71 | 0 | 0 | 0 | 0 | 13.0 | -2.69 | 21.04 | -29.8 | 0 | 0 | 0 | 0 | 10.12 | 0 | 10.12 | 0 | -1.22 | 0 | 8.9 | 0 | -0.00 | 0 |
| 2019 (6) | 34.62 | 46.94 | 0 | 0 | 0 | 0 | 0 | 0 | 91.6 | -7.65 | -1.75 | 0 | 14.2 | 44.46 | 15.50 | 56.43 | 15.71 | -25.93 | 0 | 0 | 0 | 0 | 13.36 | -3.61 | 29.97 | 0.33 | 0 | 0 | 0 | 0 | -1.83 | 0 | -1.83 | 0 | 0.06 | -95.92 | -1.77 | 0 | 0.00 | -1.81 |
| 2018 (5) | 23.56 | -9.24 | 0 | 0 | 0 | 0 | 0 | 0 | 99.19 | -8.14 | -24.52 | 0 | 9.83 | -21.86 | 9.91 | -14.94 | 21.21 | -21.03 | 0 | 0 | 0 | 0 | 13.86 | -59.8 | 29.87 | 0.1 | 1.86 | 0.0 | 0 | 0 | -14.35 | 0 | -12.49 | 0 | 1.47 | 234.09 | -12.88 | 0 | 0.00 | 526.96 |
| 2017 (4) | 25.96 | -20.51 | 0 | 0 | 0 | 0 | 0 | 0 | 107.98 | -2.0 | -0.8 | 0 | 12.58 | -5.7 | 11.65 | -3.78 | 26.86 | 5.83 | 0 | 0 | 0 | 0 | 34.48 | 0.23 | 29.84 | 0.64 | 1.86 | 12.73 | 0 | 0 | 10.59 | -20.67 | 12.45 | -17.0 | 0.44 | -88.89 | 11.03 | -36.28 | 0.00 | -46.77 |
| 2016 (3) | 32.66 | 93.25 | 6.45 | 138.89 | 0 | 0 | 0 | 0 | 110.18 | -4.02 | 2.11 | -16.6 | 13.34 | -15.99 | 12.11 | -12.47 | 25.38 | -0.24 | 0 | 0 | 0 | 0 | 34.4 | 0.88 | 29.65 | 1.09 | 1.65 | 17.02 | 0 | 0 | 13.35 | -1.77 | 15.0 | 0.0 | 3.96 | -27.61 | 17.31 | -9.18 | 0.00 | 0 |
| 2015 (2) | 16.9 | -2.03 | 2.7 | 0 | 9.57 | 0 | 0 | 0 | 114.8 | 153.81 | 2.53 | -61.95 | 15.88 | 3140.82 | 13.83 | 1176.85 | 25.44 | 207.99 | 0 | 0 | 0 | 0 | 34.1 | 18844.44 | 29.33 | 6.31 | 1.41 | 11.02 | 0 | 0 | 13.59 | 8.37 | 15.0 | 8.62 | 5.47 | 69.35 | 19.06 | 20.86 | 0.00 | 0 |
| 2014 (1) | 17.25 | 350.39 | 0 | 0 | 0 | 0 | 0 | 0 | 45.23 | -51.69 | 6.65 | 82.69 | 0.49 | -97.83 | 1.08 | -95.51 | 8.26 | -70.2 | 0 | 0 | 0 | 0 | 0.18 | -33.33 | 27.59 | 96.79 | 1.27 | -29.83 | 0 | 0 | 12.54 | 98.42 | 13.81 | 69.86 | 3.23 | 0 | 15.77 | 166.84 | 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) | 86.15 | 55.42 | 103.86 | 12.83 | -18.54 | 46.46 | 1.09 | 4.81 | -24.83 | 0 | 0 | 0 | 38.13 | 28.08 | 5.98 | 1.68 | 54.13 | 32.28 | 12.41 | 23.73 | -22.44 | 8.88 | 21.83 | -26.25 | 25.64 | -10.69 | -22.26 | 0 | 0 | 0 | 7.34 | -2.26 | -10.6 | 13.33 | -0.3 | 2.78 | 21.93 | -0.05 | 1.57 | 7.48 | 0.0 | 4.91 | 0 | 0 | 0 | 8.97 | 23.05 | 29.62 | 16.44 | 11.38 | 17.01 | -0.62 | -82.35 | -272.22 | 8.35 | 20.14 | 14.7 | 0.00 | -1.22 | -89.38 |
| 24Q2 (19) | 55.43 | 9.44 | 3.34 | 15.75 | 32.02 | 204.64 | 1.04 | -52.73 | -19.38 | 0 | 0 | 0 | 29.77 | -16.4 | -4.34 | 1.09 | -4.39 | 3.81 | 10.03 | -25.15 | -15.0 | 7.29 | -24.42 | -25.5 | 28.71 | 2.13 | -20.09 | 0 | 0 | 0 | 7.51 | 0.94 | -4.57 | 13.37 | 0.38 | 2.14 | 21.94 | 0.0 | 1.62 | 7.48 | 4.91 | 4.91 | 0 | 0 | 0 | 7.29 | -16.4 | 29.03 | 14.76 | -6.82 | 15.49 | -0.34 | 76.87 | 76.06 | 6.95 | -4.14 | 64.3 | 0.00 | -74.99 | -91.48 |
| 24Q1 (18) | 50.65 | 13.95 | -2.58 | 11.93 | 38.72 | 27.46 | 2.2 | 11.11 | 0 | 0 | 0 | 0 | 35.61 | -1.95 | 10.42 | 1.14 | 46.15 | 119.23 | 13.4 | -18.74 | 22.15 | 9.64 | -20.7 | 7.91 | 28.11 | 5.08 | -36.01 | 0 | 0 | 0 | 7.44 | -2.11 | -19.13 | 13.32 | -1.48 | 3.34 | 21.94 | 0.69 | 1.57 | 7.13 | 0.0 | 0.0 | 0 | 0 | -100.0 | 8.72 | 15.04 | 250.2 | 15.84 | 7.76 | 35.04 | -1.47 | 30.0 | 22.22 | 7.25 | 32.3 | 1108.33 | 0.00 | -35.67 | -71.29 |
| 23Q4 (17) | 44.45 | 5.18 | -21.66 | 8.6 | -1.83 | -72.0 | 1.98 | 36.55 | 692.0 | 0 | 0 | 0 | 36.32 | 0.94 | 8.1 | 0.78 | -38.58 | 160.0 | 16.49 | 3.06 | 43.64 | 12.15 | 1.0 | 37.11 | 26.75 | -18.89 | -53.51 | 0 | 0 | 0 | 7.6 | -7.43 | -21.0 | 13.52 | 4.24 | 4.16 | 21.79 | 0.93 | 0.83 | 7.13 | 0.0 | 0.0 | 0 | 0 | -100.0 | 7.58 | 9.54 | 284.77 | 14.7 | 4.63 | 31.13 | -2.1 | -683.33 | 29.05 | 5.48 | -24.73 | 653.54 | 0.00 | -33.18 | -62.01 |
| 23Q3 (16) | 42.26 | -21.22 | -25.23 | 8.76 | 69.44 | -74.43 | 1.45 | 12.4 | 0 | 0 | 0 | 0 | 35.98 | 15.62 | 51.81 | 1.27 | 20.95 | 104.6 | 16.0 | 35.59 | 31.69 | 12.03 | 23.07 | 50.43 | 32.98 | -8.21 | -53.31 | 0 | 0 | 0 | 8.21 | 4.32 | -16.82 | 12.97 | -0.92 | -0.61 | 21.59 | 0.0 | -0.14 | 7.13 | 0.0 | 0.0 | 0 | 0 | -100.0 | 6.92 | 22.48 | 332.5 | 14.05 | 9.94 | 29.61 | 0.36 | 125.35 | 111.43 | 7.28 | 72.1 | 569.68 | 0.00 | -20.75 | -50.09 |
| 23Q2 (15) | 53.64 | 3.17 | 5.32 | 5.17 | -44.76 | -20.46 | 1.29 | 0 | 0 | 0 | 0 | 0 | 31.12 | -3.5 | -6.46 | 1.05 | 101.92 | 16.67 | 11.8 | 7.57 | -37.07 | 9.78 | 9.48 | -0.44 | 35.93 | -18.21 | -55.45 | 0 | 0 | 0 | 7.87 | -14.46 | 0.0 | 13.09 | 1.55 | 0.46 | 21.59 | -0.05 | -0.23 | 7.13 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 5.65 | 126.91 | -80.65 | 12.78 | 8.95 | -66.76 | -1.42 | 24.87 | 76.09 | 4.23 | 605.0 | -81.81 | 0.00 | -15.72 | -23.68 |
| 23Q1 (14) | 51.99 | -8.37 | 16.28 | 9.36 | -69.52 | 151.61 | 0 | -100.0 | 0 | 0 | 0 | 0 | 32.25 | -4.02 | -17.16 | 0.52 | 73.33 | -92.87 | 10.97 | -4.44 | -52.2 | 8.93 | 0.75 | -16.19 | 43.93 | -23.65 | -24.51 | 0 | 0 | 0 | 9.2 | -4.37 | 16.9 | 12.89 | -0.69 | 0.62 | 21.6 | -0.05 | -0.18 | 7.13 | 0.0 | 605.94 | 2.11 | 0.0 | 72.95 | 2.49 | 26.4 | -96.41 | 11.73 | 4.64 | -83.61 | -1.89 | 36.15 | 75.49 | 0.6 | 160.61 | -99.03 | 0.00 | -14.88 | 5.71 |
| 22Q4 (13) | 56.74 | 0.39 | -12.13 | 30.71 | -10.36 | 916.89 | 0.25 | 0 | 0 | 0 | 0 | 0 | 33.6 | 41.77 | -39.97 | 0.3 | 101.09 | -97.74 | 11.48 | -5.51 | -64.73 | 8.86 | 10.81 | -40.11 | 57.54 | -18.54 | 50.55 | 0 | 0 | 0 | 9.62 | -2.53 | 22.24 | 12.98 | -0.54 | 1.09 | 21.61 | -0.05 | -0.05 | 7.13 | 0.0 | 605.94 | 2.11 | 0.0 | 72.95 | 1.97 | 23.12 | -96.82 | 11.21 | 3.41 | -82.56 | -2.96 | 6.03 | 71.12 | -0.99 | 36.13 | -101.91 | 0.00 | -12.21 | 5.19 |
| 22Q3 (12) | 56.52 | 10.98 | -29.61 | 34.26 | 427.08 | 298.37 | 0 | 0 | 0 | 0 | 0 | 0 | 23.7 | -28.76 | -62.21 | -27.6 | -3166.67 | -250.57 | 12.15 | -35.2 | -52.82 | 8.00 | -18.55 | -35.68 | 70.64 | -12.42 | 183.24 | 0 | 0 | 0 | 9.87 | 25.41 | 25.41 | 13.05 | 0.15 | 1.32 | 21.62 | -0.09 | -0.14 | 7.13 | 0.0 | 605.94 | 2.11 | 0.0 | 72.95 | 1.6 | -94.52 | -96.72 | 10.84 | -71.81 | -78.73 | -3.15 | 46.97 | 73.6 | -1.55 | -106.66 | -104.21 | 0.00 | 21.2 | 38.56 |
| 22Q2 (11) | 50.93 | 13.91 | -14.56 | 6.5 | 74.73 | -15.03 | 0 | 0 | 0 | 0 | 0 | 0 | 33.27 | -14.54 | -42.36 | 0.9 | -87.65 | -95.73 | 18.75 | -18.3 | -26.59 | 9.82 | -7.84 | -29.83 | 80.66 | 38.61 | 314.92 | 0 | 0 | 0 | 7.87 | 0.0 | 0 | 13.03 | 1.72 | 0.85 | 21.64 | 0.0 | 0.0 | 7.13 | 605.94 | 0 | 2.11 | 72.95 | 0 | 29.2 | -57.87 | -26.34 | 38.45 | -46.26 | -3.0 | -5.94 | 22.96 | 53.19 | 23.26 | -62.24 | -13.69 | 0.00 | 16.73 | -24.37 |
| 22Q1 (10) | 44.71 | -30.76 | -13.8 | 3.72 | 23.18 | -34.39 | 0 | 0 | 0 | 0 | 0 | 0 | 38.93 | -30.44 | -10.51 | 7.29 | -45.11 | -13.83 | 22.95 | -29.49 | 25.89 | 10.66 | -28.0 | -10.9 | 58.19 | 52.25 | 187.93 | 0 | 0 | 0 | 7.87 | 0.0 | 0 | 12.81 | -0.23 | -1.16 | 21.64 | 0.09 | 2.8 | 1.01 | 0.0 | 0 | 1.22 | 0.0 | 0 | 69.31 | 11.75 | 273.04 | 71.55 | 11.34 | 285.09 | -7.71 | 24.78 | -502.34 | 61.6 | 18.99 | 256.07 | 0.00 | -15.3 | -64.02 |
| 21Q4 (9) | 64.57 | -19.58 | 60.94 | 3.02 | -64.88 | -42.37 | 0 | 0 | 0 | 0 | 0 | 0 | 55.97 | -10.76 | 29.95 | 13.28 | -27.55 | 135.46 | 32.55 | 26.41 | 99.2 | 14.80 | 18.99 | 25.02 | 38.22 | 53.25 | 117.78 | 0 | 0 | 0 | 7.87 | 0.0 | 0 | 12.84 | -0.31 | -1.23 | 21.62 | -0.14 | 2.76 | 1.01 | 0.0 | 0 | 1.22 | 0.0 | 0 | 62.02 | 27.25 | 512.85 | 64.26 | 26.07 | 534.98 | -10.25 | 14.08 | -740.16 | 51.77 | 40.64 | 481.69 | 0.00 | 15.63 | 1359.1 |
| 21Q3 (8) | 80.29 | 34.69 | 127.06 | 8.6 | 12.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62.72 | 8.66 | 64.36 | 18.33 | -12.96 | 566.55 | 25.75 | 0.82 | 73.17 | 12.44 | -11.14 | 2.9 | 24.94 | 28.29 | 10.01 | 0 | 0 | -100.0 | 7.87 | 0 | 0 | 12.88 | -0.31 | -1.23 | 21.65 | 0.05 | 3.1 | 1.01 | 0 | 0 | 1.22 | 0 | 0 | 48.74 | 22.96 | 987.95 | 50.97 | 28.58 | 1037.72 | -11.93 | 5.99 | -1225.56 | 36.81 | 36.59 | 928.21 | 0.00 | -33.84 | 12.4 |
| 21Q2 (7) | 59.61 | 14.92 | 97.78 | 7.65 | 34.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57.72 | 32.69 | 108.53 | 21.06 | 148.94 | 1868.22 | 25.54 | 40.1 | 80.11 | 14.00 | 17.03 | 0 | 19.44 | -3.81 | -29.26 | 0 | 0 | 0 | 0 | 0 | 0 | 12.92 | -0.31 | -1.22 | 21.64 | 2.8 | -27.87 | 0 | 0 | 0 | 0 | 0 | 0 | 39.64 | 113.35 | 2191.33 | 39.64 | 113.35 | 2191.33 | -12.69 | -891.41 | -1914.29 | 26.95 | 55.78 | 2350.0 | 0.00 | -44.48 | -1.95 |
| 21Q1 (6) | 51.87 | 29.29 | 45.74 | 5.67 | 8.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43.5 | 1.0 | 49.48 | 8.46 | 50.0 | 1181.82 | 18.23 | 11.57 | 19.38 | 11.96 | 1.03 | 0 | 20.21 | 15.16 | -13.89 | 0 | 0 | 0 | 0 | 0 | 0 | 12.96 | -0.31 | -1.37 | 21.05 | 0.05 | -29.81 | 0 | 0 | 0 | 0 | 0 | 0 | 18.58 | 83.6 | 1688.03 | 18.58 | 83.6 | 1688.03 | -1.28 | -4.92 | -681.82 | 17.3 | 94.38 | 1921.05 | 0.00 | 3064.5 | 22.01 |
| 20Q4 (5) | 40.12 | 13.46 | 15.89 | 5.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43.07 | 12.87 | 53.44 | 5.64 | 105.09 | 889.47 | 16.34 | 9.89 | 15.07 | 11.84 | -2.06 | 0 | 17.55 | -22.58 | 11.71 | 0 | -100.0 | 0 | 0 | 0 | 0 | 13.0 | -0.31 | -2.69 | 21.04 | 0.19 | -29.8 | 0 | 0 | 0 | 0 | 0 | 0 | 10.12 | 125.89 | 653.01 | 10.12 | 125.89 | 653.01 | -1.22 | -35.56 | -2133.33 | 8.9 | 148.6 | 602.82 | -0.00 | -110.32 | -103.19 |
| 20Q3 (4) | 35.36 | 17.32 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 38.16 | 37.86 | 0.0 | 2.75 | 157.01 | 0.0 | 14.87 | 4.87 | 0.0 | 12.09 | 0 | 0.0 | 22.67 | -17.5 | 0.0 | 0.05 | 0 | 0.0 | 0 | 0 | 0.0 | 13.04 | -0.31 | 0.0 | 21.0 | -30.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.48 | 158.96 | 0.0 | 4.48 | 158.96 | 0.0 | -0.9 | -42.86 | 0.0 | 3.58 | 225.45 | 0.0 | 0.00 | -42.3 | 0.0 |
