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) | 35.35 | -8.56 | 13.68 | 18.24 | 2.0 | 300.0 | 0 | 0 | 35.09 | -10.67 | 4.87 | -31.41 | 11.9 | 0.51 | 33.91 | 12.51 | 3.51 | -22.35 | 0 | 0 | 8.5 | -34.62 | 0 | 0 | 6.3 | 0.0 | 7.42 | 10.58 | 2.65 | -23.19 | 21.8 | -5.75 | 31.86 | -4.3 | -3.4 | 0 | 18.4 | -9.18 | 0.00 | 0 |
| 2022 (9) | 38.66 | -3.33 | 11.57 | -33.43 | 0.5 | 0 | 0 | 0 | 39.28 | -18.66 | 7.1 | 16.97 | 11.84 | -12.49 | 30.14 | 7.58 | 4.52 | -13.08 | 0 | 0 | 13.0 | 13.04 | 0 | 0 | 6.3 | 0.48 | 6.71 | 10.0 | 3.45 | 11.29 | 23.13 | 3.63 | 33.29 | 5.62 | -2.87 | 0 | 20.26 | 7.37 | 0.00 | 0 |
| 2021 (8) | 39.99 | 52.23 | 17.38 | 75.73 | 0 | 0 | 0 | 0 | 48.29 | 0.44 | 6.07 | -15.81 | 13.53 | -25.54 | 28.02 | -25.86 | 5.2 | -0.57 | 0 | 0 | 11.5 | -4.17 | 0 | 0 | 6.27 | 0.0 | 6.1 | 13.38 | 3.1 | -8.28 | 22.32 | -2.75 | 31.52 | -0.6 | -3.45 | 0 | 18.87 | -4.94 | 0.00 | 0 |
| 2020 (7) | 26.27 | -25.79 | 9.89 | 19.88 | 0 | 0 | 0 | 0 | 48.08 | 21.51 | 7.21 | 113.31 | 18.17 | 30.16 | 37.79 | 7.12 | 5.23 | 9.87 | 0 | 0 | 12.0 | 20.0 | 0 | 0 | 6.27 | 0.64 | 5.38 | 6.75 | 3.38 | 69.0 | 22.95 | 15.04 | 31.71 | 17.49 | -3.1 | 0 | 19.85 | 19.79 | 0.00 | 0 |
| 2019 (6) | 35.4 | 5.89 | 8.25 | 2.36 | 0 | 0 | 0 | 0 | 39.57 | -6.21 | 3.38 | 39.67 | 13.96 | 3.48 | 35.28 | 10.34 | 4.76 | -4.61 | 0 | 0 | 10.0 | 11.11 | 0 | 0 | 6.23 | 0.0 | 5.04 | 5.0 | 2.0 | 9.89 | 19.95 | 5.72 | 26.99 | 5.93 | -3.38 | 0 | 16.57 | -1.78 | 0.00 | 0 |
| 2018 (5) | 33.43 | -7.29 | 8.06 | 84.02 | 0 | 0 | 0 | 0 | 42.19 | 4.95 | 2.42 | -44.5 | 13.49 | 0.45 | 31.97 | -4.29 | 4.99 | 3.74 | 0 | 0 | 9.0 | -25.0 | 0 | 0 | 6.23 | -21.44 | 4.8 | 9.84 | 1.82 | 378.95 | 18.87 | -12.23 | 25.48 | -2.93 | -2.0 | 0 | 16.87 | -14.28 | 0.00 | 0 |
| 2017 (4) | 36.06 | -2.44 | 4.38 | 27.33 | 2.0 | 33.33 | 0 | 0 | 40.2 | -2.83 | 4.36 | -27.57 | 13.43 | -7.06 | 33.41 | -4.35 | 4.81 | 19.35 | 0 | 0 | 12.0 | 100.0 | 0 | 0 | 7.93 | 0.0 | 4.37 | 16.22 | 0.38 | 0 | 21.5 | -6.03 | 26.25 | -1.5 | -1.82 | 0 | 19.68 | -12.53 | 0.00 | 0 |
| 2016 (3) | 36.96 | 10.79 | 3.44 | -22.52 | 1.5 | 0 | 0 | 0 | 41.37 | -5.93 | 6.02 | 77.58 | 14.45 | -3.34 | 34.93 | 2.75 | 4.03 | -5.62 | 0 | 0 | 6.0 | -7.69 | 0 | 0 | 7.93 | -1.25 | 3.76 | 9.94 | 0 | 0 | 22.88 | 11.5 | 26.65 | 11.32 | -0.38 | 0 | 22.5 | -3.18 | 0.00 | 0 |
| 2015 (2) | 33.36 | 6.01 | 4.44 | 45.1 | 0 | 0 | 0 | 0 | 43.98 | 7.85 | 3.39 | 16.49 | 14.95 | 19.6 | 33.99 | 10.9 | 4.27 | 13.26 | 0 | 0 | 6.5 | 0.0 | 0 | 0 | 8.03 | 0.0 | 3.42 | 9.27 | 0 | 0 | 20.52 | 3.64 | 23.94 | 4.4 | 2.72 | -14.73 | 23.24 | 1.09 | 0.00 | 0 |
| 2014 (1) | 31.47 | -10.21 | 3.06 | 33.62 | 0.5 | -59.68 | 0 | 0 | 40.78 | -16.78 | 2.91 | 3.56 | 12.5 | -6.72 | 30.65 | 12.09 | 3.77 | 4.43 | 0 | 0 | 6.5 | -7.14 | 0 | 0 | 8.03 | -1.11 | 3.13 | 9.82 | 0 | 0 | 19.8 | 3.23 | 22.93 | 1.78 | 3.19 | 126.24 | 22.99 | 11.66 | 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) | 31.42 | -11.84 | -11.99 | 12.25 | 4.88 | -6.35 | 0 | 0 | -100.0 | 0 | 0 | 0 | 11.19 | 14.3 | 20.19 | 0.99 | -44.38 | -44.07 | 12.48 | 4.26 | 5.76 | 30.96 | -0.6 | -7.88 | 4.1 | 19.88 | 2.24 | 0 | 0 | 0 | 9.0 | 0.0 | 5.88 | 0 | 0 | 0 | 6.3 | 0.0 | 0.0 | 7.42 | 0.0 | 0.0 | 3.27 | 0.0 | 23.4 | 22.25 | 4.71 | 3.01 | 32.94 | 3.13 | 4.04 | -1.72 | 20.37 | 33.33 | 20.53 | 7.54 | 7.94 | 0.00 | 0 | 0 |
| 24Q2 (19) | 35.64 | -2.17 | -6.21 | 11.68 | -3.15 | 8.15 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.79 | 6.41 | 10.5 | 1.78 | -34.32 | -34.8 | 11.97 | 4.54 | 15.32 | 31.15 | 2.01 | 11.45 | 3.42 | -1.44 | -1.72 | 0 | 0 | 0 | 9.0 | -14.29 | 28.57 | 0 | 0 | 0 | 6.3 | 0.0 | 0.0 | 7.42 | 0.0 | 0.0 | 3.27 | 23.4 | 23.4 | 21.25 | -13.3 | 7.16 | 31.94 | -7.61 | 6.86 | -2.16 | 14.62 | 41.94 | 19.09 | -13.15 | 18.5 | 0.00 | 0 | 0 |
| 24Q1 (18) | 36.43 | 3.06 | -4.41 | 12.06 | -11.84 | 7.3 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 9.2 | -9.18 | 35.49 | 2.71 | 1255.0 | 1494.12 | 11.45 | -3.78 | 36.47 | 30.53 | -9.97 | 33.49 | 3.47 | -1.14 | -7.96 | 0 | 0 | 0 | 10.5 | 23.53 | -4.55 | 0 | 0 | 0 | 6.3 | 0.0 | 0.0 | 7.42 | 0.0 | 10.58 | 2.65 | 0.0 | -23.19 | 24.51 | 12.43 | 5.15 | 34.57 | 8.51 | 3.29 | -2.53 | 25.59 | 6.64 | 21.98 | 19.46 | 6.7 | 0.00 | 0 | 0 |
| 23Q4 (17) | 35.35 | -0.98 | -8.56 | 13.68 | 4.59 | 18.24 | 2.0 | -33.33 | 300.0 | 0 | 0 | 0 | 10.13 | 8.81 | -0.2 | 0.2 | -88.7 | -42.86 | 11.9 | 0.85 | 0.51 | 33.91 | 0.9 | 12.51 | 3.51 | -12.47 | -22.35 | 0 | 0 | 0 | 8.5 | 0.0 | -34.62 | 0 | 0 | 0 | 6.3 | 0.0 | 0.0 | 7.42 | 0.0 | 10.58 | 2.65 | 0.0 | -23.19 | 21.8 | 0.93 | -5.75 | 31.86 | 0.63 | -4.3 | -3.4 | -31.78 | -18.47 | 18.4 | -3.26 | -9.18 | 0.00 | 0 | 0 |
| 23Q3 (16) | 35.7 | -6.05 | -1.24 | 13.08 | 21.11 | -2.1 | 3.0 | -33.33 | 0 | 0 | 0 | 0 | 9.31 | 5.08 | -17.9 | 1.77 | -35.16 | -48.84 | 11.8 | 13.68 | -13.04 | 33.61 | 20.25 | 1.57 | 4.01 | 15.23 | -24.77 | 0 | 0 | 0 | 8.5 | 21.43 | -43.33 | 0 | 0 | 0 | 6.3 | 0.0 | 0.0 | 7.42 | 0.0 | 10.58 | 2.65 | 0.0 | -23.19 | 21.6 | 8.93 | -5.18 | 31.66 | 5.92 | -3.89 | -2.58 | 30.65 | -13.66 | 19.02 | 18.06 | -7.26 | 0.00 | 0 | 0 |
| 23Q2 (15) | 38.0 | -0.29 | -2.86 | 10.8 | -3.91 | -31.56 | 4.5 | 800.0 | 0 | 0 | 0 | 0 | 8.86 | 30.49 | 5.48 | 2.73 | 1505.88 | 47.57 | 10.38 | 23.72 | 4.01 | 27.95 | 22.19 | 12.83 | 3.48 | -7.69 | -34.34 | 0 | 0 | 0 | 7.0 | -36.36 | -33.33 | 0 | 0 | 0 | 6.3 | 0.0 | 0.48 | 7.42 | 10.58 | 10.58 | 2.65 | -23.19 | -23.19 | 19.83 | -14.93 | 2.64 | 29.89 | -10.7 | 1.39 | -3.72 | -37.27 | -55.0 | 16.11 | -21.8 | -4.79 | 0.00 | 0 | 0 |
| 23Q1 (14) | 38.11 | -1.42 | -3.69 | 11.24 | -2.85 | -37.0 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 6.79 | -33.1 | -27.69 | 0.17 | -51.43 | -88.11 | 8.39 | -29.14 | -29.67 | 22.87 | -24.12 | -16.33 | 3.77 | -16.59 | -33.63 | 0 | 0 | 0 | 11.0 | -15.38 | -4.35 | 0 | 0 | 0 | 6.3 | 0.0 | 0.48 | 6.71 | 0.0 | 10.0 | 3.45 | 0.0 | 11.29 | 23.31 | 0.78 | -1.85 | 33.47 | 0.54 | 1.58 | -2.71 | 5.57 | -33.5 | 20.6 | 1.68 | -5.16 | 0.00 | 0 | 0 |
| 22Q4 (13) | 38.66 | 6.94 | -3.33 | 11.57 | -13.4 | -33.43 | 0.5 | 0 | 0 | 0 | 0 | 0 | 10.15 | -10.49 | -14.56 | 0.35 | -89.88 | -79.77 | 11.84 | -12.75 | -12.49 | 30.14 | -8.91 | 7.58 | 4.52 | -15.2 | -13.08 | 0 | 0 | 0 | 13.0 | -13.33 | 13.04 | 0 | 0 | 0 | 6.3 | 0.0 | 0.48 | 6.71 | 0.0 | 10.0 | 3.45 | 0.0 | 11.29 | 23.13 | 1.54 | 3.63 | 33.29 | 1.06 | 5.62 | -2.87 | -26.43 | 16.81 | 20.26 | -1.22 | 7.37 | 0.00 | 0 | 0 |
| 22Q3 (12) | 36.15 | -7.59 | 11.3 | 13.36 | -15.34 | -22.28 | 0 | 0 | 0 | 0 | 0 | 0 | 11.34 | 35.0 | 6.78 | 3.46 | 87.03 | 145.39 | 13.57 | 35.97 | 9.08 | 33.09 | 33.58 | 39.06 | 5.33 | 0.57 | 7.24 | 0 | 0 | 0 | 15.0 | 42.86 | 20.0 | 0 | 0 | 0 | 6.3 | 0.48 | -0.32 | 6.71 | 0.0 | 10.0 | 3.45 | 0.0 | 11.29 | 22.78 | 17.91 | 10.64 | 32.94 | 11.74 | 10.54 | -2.27 | 5.42 | 39.3 | 20.51 | 21.22 | 21.72 | 0.00 | 0 | 0 |
| 22Q2 (11) | 39.12 | -1.14 | 12.38 | 15.78 | -11.55 | 36.51 | 0 | 0 | 0 | 0 | 0 | 0 | 8.4 | -10.54 | -28.51 | 1.85 | 29.37 | 146.67 | 9.98 | -16.35 | -24.68 | 24.77 | -9.39 | 5.74 | 5.3 | -6.69 | 0.57 | 0 | 0 | 0 | 10.5 | -8.7 | -16.0 | 0 | 0 | 0 | 6.27 | 0.0 | 0.16 | 6.71 | 10.0 | 10.0 | 3.45 | 11.29 | 11.29 | 19.32 | -18.65 | 0.73 | 29.48 | -10.53 | 3.84 | -2.4 | -18.23 | 35.66 | 16.92 | -22.1 | 9.51 | 0.00 | 0 | 0 |
| 22Q1 (10) | 39.57 | -1.05 | 29.74 | 17.84 | 2.65 | 129.01 | 0 | 0 | 0 | 0 | 0 | 0 | 9.39 | -20.96 | -33.12 | 1.43 | -17.34 | -34.4 | 11.93 | -11.83 | -24.45 | 27.34 | -2.43 | -3.25 | 5.68 | 9.23 | 6.97 | 0 | 0 | 0 | 11.5 | 0.0 | -8.0 | 0 | 0 | 0 | 6.27 | 0.0 | -0.48 | 6.1 | 0.0 | 13.38 | 3.1 | 0.0 | -8.28 | 23.75 | 6.41 | -5.49 | 32.95 | 4.54 | -2.77 | -2.03 | 41.16 | 39.94 | 21.72 | 15.1 | -0.14 | 0.00 | 0 | 0 |
| 21Q4 (9) | 39.99 | 23.12 | 52.23 | 17.38 | 1.11 | 75.73 | 0 | 0 | 0 | 0 | 0 | 0 | 11.88 | 11.86 | -25.14 | 1.73 | 22.7 | -16.02 | 13.53 | 8.76 | -25.54 | 28.02 | 17.75 | -25.84 | 5.2 | 4.63 | -0.57 | 0 | 0 | 0 | 11.5 | -8.0 | -4.17 | 0 | 0 | 0 | 6.27 | -0.79 | 0.0 | 6.1 | 0.0 | 13.38 | 3.1 | 0.0 | -8.28 | 22.32 | 8.4 | -2.75 | 31.52 | 5.77 | -0.6 | -3.45 | 7.75 | -11.29 | 18.87 | 11.99 | -4.94 | 0.00 | 0 | 0 |
| 21Q3 (8) | 32.48 | -6.69 | 36.87 | 17.19 | 48.7 | 90.79 | 0 | 0 | 0 | 0 | 0 | 0 | 10.62 | -9.62 | -28.72 | 1.41 | 88.0 | -41.74 | 12.44 | -6.11 | -24.01 | 23.79 | 1.57 | -35.23 | 4.97 | -5.69 | 10.44 | 0 | 0 | 0 | 12.5 | 0.0 | 4.17 | 0 | 0 | 0 | 6.32 | 0.96 | -0.16 | 6.1 | 0.0 | 13.38 | 3.1 | 0.0 | -8.28 | 20.59 | 7.35 | -1.48 | 29.8 | 4.97 | 0.51 | -3.74 | -0.27 | 3.86 | 16.85 | 9.06 | -0.94 | 0.00 | 0 | 0 |
| 21Q2 (7) | 34.81 | 14.13 | 27.84 | 11.56 | 48.4 | 55.59 | 0 | 0 | 0 | 0 | 0 | 0 | 11.75 | -16.31 | 6.14 | 0.75 | -65.6 | -68.09 | 13.25 | -16.09 | 10.42 | 23.43 | -17.09 | 0 | 5.27 | -0.75 | 38.68 | 0 | 0 | 0 | 12.5 | 0.0 | 25.0 | 0 | 0 | 0 | 6.26 | -0.63 | 0.48 | 6.1 | 13.38 | 13.38 | 3.1 | -8.28 | -8.28 | 19.18 | -23.68 | 3.79 | 28.39 | -16.23 | 4.22 | -3.73 | -10.36 | 14.45 | 15.45 | -28.97 | 9.42 | 0.00 | 0 | 0 |
| 21Q1 (6) | 30.5 | 16.1 | -18.38 | 7.79 | -21.23 | -20.27 | 0 | 0 | 0 | 0 | 0 | 0 | 14.04 | -11.53 | 124.64 | 2.18 | 5.83 | 458.97 | 15.79 | -13.1 | 61.78 | 28.26 | -25.21 | 0 | 5.31 | 1.53 | 8.81 | 0 | 0 | 0 | 12.5 | 4.17 | 25.0 | 0 | 0 | 0 | 6.3 | 0.48 | 1.12 | 5.38 | 0.0 | 6.75 | 3.38 | 0.0 | 69.0 | 25.13 | 9.5 | 23.55 | 33.89 | 6.87 | 23.78 | -3.38 | -9.03 | 6.63 | 21.75 | 9.57 | 30.08 | 0.00 | 0 | 0 |
| 20Q4 (5) | 26.27 | 10.7 | -25.79 | 9.89 | 9.77 | 19.88 | 0 | 0 | 0 | 0 | 0 | 0 | 15.87 | 6.51 | 28.61 | 2.06 | -14.88 | 96.19 | 18.17 | 11.0 | 30.16 | 37.78 | 2.85 | 0 | 5.23 | 16.22 | 9.87 | 0 | 0 | 0 | 12.0 | 0.0 | 20.0 | 0 | 0 | 0 | 6.27 | -0.95 | 0.64 | 5.38 | 0.0 | 6.75 | 3.38 | 0.0 | 69.0 | 22.95 | 9.81 | 15.04 | 31.71 | 6.95 | 17.49 | -3.1 | 20.31 | 8.28 | 19.85 | 16.7 | 19.79 | 0.00 | 0 | 0 |
| 20Q3 (4) | 23.73 | -12.85 | 0.0 | 9.01 | 21.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 14.9 | 34.6 | 0.0 | 2.42 | 2.98 | 0.0 | 16.37 | 36.42 | 0.0 | 36.74 | 0 | 0.0 | 4.5 | 18.42 | 0.0 | 0 | 0 | 0.0 | 12.0 | 20.0 | 0.0 | 0 | 0 | 0.0 | 6.33 | 1.61 | 0.0 | 5.38 | 0.0 | 0.0 | 3.38 | 0.0 | 0.0 | 20.9 | 13.1 | 0.0 | 29.65 | 8.85 | 0.0 | -3.89 | 10.78 | 0.0 | 17.01 | 20.47 | 0.0 | 0.00 | 0 | 0.0 |
