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) | 69.53 | 21.28 | 91.8 | 30.47 | 2.33 | -66.23 | 0 | 0 | 174.23 | 44.36 | 5.68 | 7.17 | 20.37 | 62.83 | 11.69 | 12.79 | 13.49 | 3.37 | 14.09 | -41.92 | 91.17 | 93.65 | 12.55 | -0.24 | 24.62 | 0.0 | 1.05 | 105.88 | 2.99 | 30.57 | 2.39 | -59.01 | 6.44 | -25.38 | 4.09 | 0 | 6.48 | 121.92 | 0.49 | 5.57 |
| 2022 (9) | 57.33 | 15.4 | 70.36 | 128.0 | 6.9 | 127.72 | 0 | 0 | 120.69 | 7.36 | 5.3 | 22.12 | 12.51 | 4.08 | 10.37 | -3.06 | 13.05 | -3.97 | 24.26 | 89.68 | 47.08 | 69.66 | 12.58 | 30.23 | 24.62 | 0.0 | 0.51 | 466.67 | 2.29 | 2762.5 | 5.83 | 36.21 | 8.63 | 93.93 | -2.91 | 0 | 2.92 | 41.06 | 0.46 | 26.19 |
| 2021 (8) | 49.68 | -3.52 | 30.86 | -56.72 | 3.03 | -39.64 | 0 | 0 | 112.42 | 59.39 | 4.34 | 416.67 | 12.02 | -7.18 | 10.69 | -41.77 | 13.59 | 56.75 | 12.79 | -9.16 | 27.75 | -21.65 | 9.66 | -1.93 | 24.62 | 0.0 | 0.09 | 0 | 0.08 | 0.0 | 4.28 | 375.56 | 4.45 | 354.08 | -2.21 | 0 | 2.07 | -46.92 | 0.37 | 168.93 |
| 2020 (7) | 51.49 | 182.91 | 71.3 | 257.04 | 5.02 | 35.68 | 0 | 0 | 70.53 | -20.21 | 0.84 | 0 | 12.95 | 12.32 | 18.36 | 40.77 | 8.67 | -30.08 | 14.08 | 17.33 | 35.42 | -15.83 | 9.85 | -4.18 | 24.62 | 0.0 | 0 | 0 | 0.08 | 0.0 | 0.9 | 0 | 0.98 | 0 | 3.0 | 7.91 | 3.9 | 0 | 0.14 | 487.07 |
| 2019 (6) | 18.2 | -33.77 | 19.97 | 81.55 | 3.7 | -56.32 | 0 | 0 | 88.4 | 162.7 | -1.89 | 0 | 11.53 | -21.08 | 13.04 | -69.96 | 12.4 | -7.81 | 12.0 | -2.68 | 42.08 | 99.43 | 10.28 | -2.74 | 24.62 | 0.0 | 0 | 0 | 0.08 | 0.0 | -2.82 | 0 | -2.74 | 0 | 2.78 | 0 | -0.04 | 0 | 0.02 | 5.68 |
| 2018 (5) | 27.48 | 141.9 | 11.0 | 161.9 | 8.47 | 1594.0 | 0 | 0 | 33.65 | 95.53 | -1.67 | 0 | 14.61 | 318.62 | 43.42 | 114.1 | 13.45 | 453.5 | 12.33 | 0 | 21.1 | 1417.99 | 10.57 | 0 | 24.62 | 155.93 | 0 | 0 | 0.08 | -84.0 | -1.74 | 0 | -1.65 | 0 | -1.45 | 0 | -3.19 | 0 | 0.02 | 0 |
| 2017 (4) | 11.36 | 0 | 4.2 | 0 | 0.5 | 0 | 0 | 0 | 17.21 | 0 | 2.45 | 0 | 3.49 | 0 | 20.28 | 0 | 2.43 | 0 | 0 | 0 | 1.39 | 0 | 0 | 0 | 9.62 | 0 | 1.1 | 0 | 0.5 | 0 | 5.21 | 0 | 6.81 | 0 | -0.6 | 0 | 4.61 | 0 | 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) | 73.04 | 10.13 | 52.84 | 48.92 | -62.78 | -49.73 | 11.1 | 40.33 | 1161.36 | 0 | 0 | 0 | 53.35 | -9.78 | 26.63 | 3.87 | 54.18 | 39.71 | 21.78 | 31.13 | 75.22 | 9.78 | 24.52 | 11.07 | 11.67 | 9.58 | -7.38 | 18.11 | 8.57 | -25.41 | 245.66 | 118.81 | 333.95 | 12.37 | -2.14 | -0.64 | 24.62 | 0.0 | 0.0 | 1.2 | 0.0 | 14.29 | 0.08 | 0.0 | -97.32 | 9.68 | 66.61 | 157.45 | 10.96 | 54.58 | 40.33 | 14.57 | -31.82 | 673.62 | 24.25 | -10.78 | 1887.7 | 0.47 | 3.48 | -0.46 |
| 24Q2 (19) | 66.32 | -7.4 | 33.6 | 131.43 | -0.85 | 56.93 | 7.91 | 78.56 | -10.42 | 0 | 0 | 0 | 59.13 | 53.58 | 83.35 | 2.51 | 36.41 | 1468.75 | 16.61 | 25.17 | 37.5 | 7.85 | 9.26 | -19.31 | 10.65 | -3.27 | 3.2 | 16.68 | 2.65 | -29.23 | 112.27 | 34.68 | 138.01 | 12.64 | -0.47 | 2.51 | 24.62 | 0.0 | 0.0 | 1.2 | 14.29 | 14.29 | 0.08 | -97.32 | -97.32 | 5.81 | 975.93 | 486.87 | 7.09 | 54.47 | 40.95 | 21.37 | 345.21 | 826.87 | 27.18 | 408.99 | 1493.85 | 0.45 | -10.8 | -5.37 |
| 24Q1 (18) | 71.62 | 3.01 | 29.61 | 132.56 | 44.4 | 70.52 | 4.43 | 90.13 | -68.31 | 0 | 0 | 0 | 38.5 | -46.33 | 36.96 | 1.84 | -34.29 | 3166.67 | 13.27 | -34.86 | 41.93 | 7.19 | -38.52 | -5.54 | 11.01 | -18.38 | -12.96 | 16.25 | 15.33 | -31.58 | 83.36 | -8.57 | 104.51 | 12.7 | 1.2 | 2.75 | 24.62 | 0.0 | 0.0 | 1.05 | 0.0 | 105.88 | 2.99 | 0.0 | 30.57 | 0.54 | -77.41 | -73.91 | 4.59 | -28.73 | -5.75 | 4.8 | 17.36 | 277.12 | 5.34 | -17.59 | 934.38 | 0.51 | 3.57 | 6.46 |
| 23Q4 (17) | 69.53 | 45.49 | 21.28 | 91.8 | -5.66 | 30.47 | 2.33 | 164.77 | -66.23 | 0 | 0 | 0 | 71.74 | 70.28 | 85.42 | 2.8 | 1.08 | 207.69 | 20.37 | 63.88 | 62.83 | 11.69 | 32.79 | 12.79 | 13.49 | 7.06 | 3.37 | 14.09 | -41.97 | -41.92 | 91.17 | 61.05 | 93.65 | 12.55 | 0.8 | -0.24 | 24.62 | 0.0 | 0.0 | 1.05 | 0.0 | 105.88 | 2.99 | 0.0 | 30.57 | 2.39 | -36.44 | -59.01 | 6.44 | -17.54 | -25.38 | 4.09 | 261.02 | 240.55 | 6.48 | 431.15 | 121.92 | 0.49 | 4.12 | 5.57 |
| 23Q3 (16) | 47.79 | -3.73 | -21.4 | 97.31 | 16.19 | 42.18 | 0.88 | -90.03 | -89.32 | 0 | 0 | 0 | 42.13 | 30.64 | 68.12 | 2.77 | 1631.25 | 31.28 | 12.43 | 2.9 | -35.83 | 8.80 | -9.54 | -40.08 | 12.6 | 22.09 | -16.67 | 24.28 | 3.01 | 68.96 | 56.61 | 20.01 | 55.01 | 12.45 | 0.97 | -2.81 | 24.62 | 0.0 | 0.0 | 1.05 | 0.0 | 105.88 | 2.99 | 0.0 | 30.57 | 3.76 | 279.8 | -21.67 | 7.81 | 55.27 | 2.76 | -2.54 | 13.61 | 11.19 | 1.22 | 162.56 | -37.11 | 0.47 | -1.62 | -0.6 |
| 23Q2 (15) | 49.64 | -10.17 | -38.02 | 83.75 | 7.73 | 15.03 | 8.83 | -36.84 | 66.29 | 0 | 0 | 0 | 32.25 | 14.73 | 3.97 | 0.16 | 366.67 | -83.16 | 12.08 | 29.2 | 0.08 | 9.73 | 27.92 | 4.63 | 10.32 | -18.42 | -26.07 | 23.57 | -0.76 | 66.34 | 47.17 | 15.73 | 19.24 | 12.33 | -0.24 | -0.56 | 24.62 | 0.0 | 0.0 | 1.05 | 105.88 | 105.88 | 2.99 | 30.57 | 30.57 | 0.99 | -52.17 | -63.2 | 5.03 | 3.29 | -8.38 | -2.94 | -8.49 | 24.81 | -1.95 | -204.69 | -59.84 | 0.48 | 0.35 | -0.93 |
| 23Q1 (14) | 55.26 | -3.61 | 8.48 | 77.74 | 10.49 | -11.95 | 13.98 | 102.61 | 370.71 | 0 | 0 | 0 | 28.11 | -27.35 | 8.45 | -0.06 | -106.59 | -104.55 | 9.35 | -25.26 | -20.43 | 7.61 | -26.59 | -24.99 | 12.65 | -3.07 | -12.21 | 23.75 | -2.1 | 66.08 | 40.76 | -13.42 | 37.89 | 12.36 | -1.75 | 1.23 | 24.62 | 0.0 | 0.0 | 0.51 | 0.0 | 466.67 | 2.29 | 0.0 | 2762.5 | 2.07 | -64.49 | -52.63 | 4.87 | -43.57 | 7.27 | -2.71 | 6.87 | -2.26 | -0.64 | -121.92 | -137.21 | 0.48 | 2.71 | 26.07 |
| 22Q4 (13) | 57.33 | -5.71 | 15.4 | 70.36 | 2.81 | 128.0 | 6.9 | -16.26 | 127.72 | 0 | 0 | 0 | 38.69 | 54.39 | -22.36 | 0.91 | -56.87 | -55.39 | 12.51 | -35.42 | 4.08 | 10.37 | -29.45 | -3.06 | 13.05 | -13.69 | -3.97 | 24.26 | 68.82 | 89.68 | 47.08 | 28.92 | 69.66 | 12.58 | -1.8 | 30.23 | 24.62 | 0.0 | 0.0 | 0.51 | 0.0 | 466.67 | 2.29 | 0.0 | 2762.5 | 5.83 | 21.46 | 36.21 | 8.63 | 13.55 | 93.93 | -2.91 | -1.75 | -31.67 | 2.92 | 50.52 | 41.06 | 0.46 | -1.97 | 26.19 |
| 22Q3 (12) | 60.8 | -24.09 | 34.57 | 68.44 | -6.0 | 23.16 | 8.24 | 55.18 | 79.52 | 0 | 0 | 0 | 25.06 | -19.21 | 9.05 | 2.11 | 122.11 | 102.88 | 19.37 | 60.48 | 71.26 | 14.69 | 57.95 | 13.62 | 15.12 | 8.31 | 29.23 | 14.37 | 1.41 | 18.27 | 36.52 | -7.68 | 42.21 | 12.81 | 3.31 | 31.79 | 24.62 | 0.0 | 0.0 | 0.51 | 0.0 | 466.67 | 2.29 | 0.0 | 2762.5 | 4.8 | 78.44 | 119.18 | 7.6 | 38.43 | 220.68 | -2.86 | 26.85 | -1044.0 | 1.94 | 259.02 | 0.0 | 0.47 | -1.94 | 49.38 |
| 22Q2 (11) | 80.09 | 57.22 | 46.74 | 72.81 | -17.53 | 113.77 | 5.31 | 78.79 | -2.03 | 0 | 0 | 0 | 31.02 | 19.68 | 81.4 | 0.95 | -28.03 | 216.67 | 12.07 | 2.72 | 43.52 | 9.30 | -8.3 | -11.81 | 13.96 | -3.12 | 38.77 | 14.17 | -0.91 | 37.97 | 39.56 | 33.83 | 77.8 | 12.4 | 1.56 | 27.18 | 24.62 | 0.0 | 0.0 | 0.51 | 466.67 | 0 | 2.29 | 2762.5 | 2762.5 | 2.69 | -38.44 | 106.92 | 5.49 | 20.93 | 294.96 | -3.91 | -47.55 | -475.96 | -1.22 | -170.93 | -152.14 | 0.48 | 27.69 | 57.24 |
| 22Q1 (10) | 50.94 | 2.54 | 11.44 | 88.29 | 186.1 | 46.39 | 2.97 | -1.98 | -40.95 | 0 | 0 | 0 | 25.92 | -47.98 | 15.15 | 1.32 | -35.29 | 36.08 | 11.75 | -2.25 | -19.74 | 10.14 | -5.12 | -46.69 | 14.41 | 6.03 | 77.68 | 14.3 | 11.81 | 1.2 | 29.56 | 6.52 | 9.16 | 12.21 | 26.4 | 24.21 | 24.62 | 0.0 | 0.0 | 0.09 | 0.0 | 0 | 0.08 | 0.0 | 0.0 | 4.37 | 2.1 | 286.73 | 4.54 | 2.02 | 275.21 | -2.65 | -19.91 | -178.17 | 1.72 | -16.91 | -61.95 | 0.38 | 2.81 | 82.05 |
| 21Q4 (9) | 49.68 | 9.96 | -3.52 | 30.86 | -44.47 | -56.72 | 3.03 | -33.99 | -39.64 | 0 | 0 | 0 | 49.83 | 116.84 | 100.36 | 2.04 | 96.15 | -19.05 | 12.02 | 6.28 | -7.18 | 10.69 | -17.32 | -41.77 | 13.59 | 16.15 | 56.75 | 12.79 | 5.27 | -9.16 | 27.75 | 8.06 | -21.65 | 9.66 | -0.62 | -1.93 | 24.62 | 0.0 | 0.0 | 0.09 | 0.0 | 0 | 0.08 | 0.0 | 0.0 | 4.28 | 95.43 | 375.56 | 4.45 | 87.76 | 354.08 | -2.21 | -784.0 | -173.67 | 2.07 | 6.7 | -46.92 | 0.37 | 16.04 | 168.93 |
| 21Q3 (8) | 45.18 | -17.22 | -14.58 | 55.57 | 63.15 | -40.5 | 4.59 | -15.31 | 89.67 | 0 | 0 | 0 | 22.98 | 34.39 | 50.69 | 1.04 | 246.67 | 1045.45 | 11.31 | 34.48 | 6.9 | 12.93 | 22.6 | -11.96 | 11.7 | 16.3 | 45.16 | 12.15 | 18.31 | -18.18 | 25.68 | 15.42 | -19.57 | 9.72 | -0.31 | -2.8 | 24.62 | 0.0 | 0.0 | 0.09 | 0 | 0 | 0.08 | 0.0 | 0.0 | 2.19 | 68.46 | 148.67 | 2.37 | 70.5 | 153.62 | -0.25 | -124.04 | -142.37 | 1.94 | -17.09 | 149.62 | 0.32 | 3.22 | 142.5 |
| 21Q2 (7) | 54.58 | 19.4 | 162.15 | 34.06 | -43.53 | 8.47 | 5.42 | 7.75 | 0 | 0 | 0 | 0 | 17.1 | -24.03 | 19.58 | 0.3 | -69.07 | 140.0 | 8.41 | -42.55 | 11.98 | 10.55 | -44.57 | 0 | 10.06 | 24.04 | -2.42 | 10.27 | -27.32 | -37.38 | 22.25 | -17.84 | -31.52 | 9.75 | -0.81 | -3.85 | 24.62 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 0.0 | 0.0 | 1.3 | 15.04 | 129.61 | 1.39 | 14.88 | 132.25 | 1.04 | -69.32 | 1385.71 | 2.34 | -48.23 | 154.17 | 0.31 | 47.85 | 1159.18 |
| 21Q1 (6) | 45.71 | -11.23 | 144.57 | 60.31 | -15.41 | 108.32 | 5.03 | 0.2 | 56.21 | 0 | 0 | 0 | 22.51 | -9.49 | 39.73 | 0.97 | -61.51 | 216.87 | 14.64 | 13.05 | 41.45 | 19.03 | 3.65 | 0 | 8.11 | -6.46 | -34.44 | 14.13 | 0.36 | 15.54 | 27.08 | -23.55 | -25.11 | 9.83 | -0.2 | -4.47 | 24.62 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 0.0 | 0.0 | 1.13 | 25.56 | 130.96 | 1.21 | 23.47 | 133.89 | 3.39 | 13.0 | 272.96 | 4.52 | 15.9 | 180.57 | 0.21 | 51.87 | 734.48 |
| 20Q4 (5) | 51.49 | -2.65 | 182.91 | 71.3 | -23.65 | 257.04 | 5.02 | 107.44 | 35.68 | 0 | 0 | 0 | 24.87 | 63.08 | -5.69 | 2.52 | 2390.91 | 663.64 | 12.95 | 22.4 | 12.32 | 18.36 | 25.0 | 0 | 8.67 | 7.57 | -30.08 | 14.08 | -5.19 | 17.33 | 35.42 | 10.93 | -15.83 | 9.85 | -1.5 | -4.18 | 24.62 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 0.0 | 0.0 | 0.9 | 120.0 | 131.91 | 0.98 | 122.17 | 135.77 | 3.0 | 408.47 | 7.91 | 3.9 | 199.74 | 9850.0 | 0.14 | 4.64 | 487.07 |
| 20Q3 (4) | 52.89 | 154.03 | 0.0 | 93.39 | 197.42 | 0.0 | 2.42 | 0 | 0.0 | 0 | 0 | 0.0 | 15.25 | 6.64 | 0.0 | -0.11 | 85.33 | 0.0 | 10.58 | 40.88 | 0.0 | 14.69 | 0 | 0.0 | 8.06 | -21.82 | 0.0 | 14.85 | -9.45 | 0.0 | 31.93 | -1.72 | 0.0 | 10.0 | -1.38 | 0.0 | 24.62 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.08 | 0.0 | 0.0 | -4.5 | -2.51 | 0.0 | -4.42 | -2.55 | 0.0 | 0.59 | 742.86 | 0.0 | -3.91 | 9.49 | 0.0 | 0.13 | 435.96 | 0.0 |
