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) | 46.26 | -18.04 | 19.8 | 329.5 | 0 | 0 | 0 | 0 | 45.35 | 11.45 | 10.34 | 49.86 | 0.04 | 100.0 | 0.09 | 79.45 | 3.88 | -20.16 | 3.31 | 17.38 | 0 | 0 | 0.81 | -12.9 | 7.95 | 0.0 | 7.95 | 0.0 | 5.46 | -3.36 | 22.65 | 28.04 | 36.06 | 15.24 | -6.41 | 0 | 16.24 | 32.79 | 0.00 | 0 |
| 2022 (9) | 56.44 | -5.51 | 4.61 | -58.05 | 0 | 0 | 0 | 0 | 40.69 | -22.8 | 6.9 | -49.08 | 0.02 | -50.0 | 0.05 | -35.23 | 4.86 | 6.81 | 2.82 | -2.42 | 17.2 | 52.35 | 0.93 | 40.91 | 7.95 | 0.0 | 7.95 | 0.89 | 5.65 | 19.45 | 17.69 | -16.95 | 31.29 | -7.7 | -5.46 | 0 | 12.23 | -21.85 | 0.00 | 0 |
| 2021 (8) | 59.73 | 11.69 | 10.99 | 66.26 | 2.77 | 8.2 | 0 | 0 | 52.71 | 29.96 | 13.55 | 41.15 | 0.04 | -33.33 | 0.08 | -48.7 | 4.55 | -2.57 | 2.89 | -2.36 | 11.29 | -11.52 | 0.66 | -16.46 | 7.95 | 0.0 | 7.88 | 13.87 | 4.73 | -14.0 | 21.3 | 45.0 | 33.9 | 25.05 | -5.65 | 0 | 15.65 | 57.13 | 0.00 | 0 |
| 2020 (7) | 53.48 | -1.98 | 6.61 | -60.44 | 2.56 | 0 | 0 | 0 | 40.56 | -21.07 | 9.6 | -32.96 | 0.06 | 500.0 | 0.15 | 660.21 | 4.67 | 21.93 | 2.96 | 193.07 | 12.76 | 372.59 | 0.79 | -20.2 | 7.95 | 0.0 | 6.92 | 26.28 | 5.5 | 61.76 | 14.69 | -22.52 | 27.11 | -2.66 | -4.73 | 0 | 9.96 | -26.0 | 0.00 | 0 |
| 2019 (6) | 54.56 | 38.27 | 16.71 | 61.45 | 0 | 0 | 0 | 0 | 51.39 | 12.23 | 14.32 | 17.47 | 0.01 | -80.0 | 0.02 | -82.18 | 3.83 | -20.37 | 1.01 | 21.69 | 2.7 | 0 | 0.99 | 30.26 | 7.95 | 0.0 | 5.48 | 28.64 | 3.4 | 31.78 | 18.96 | 16.89 | 27.85 | 20.72 | -5.5 | 0 | 13.46 | 4.99 | 0.00 | 0 |
| 2018 (5) | 39.46 | 15.28 | 10.35 | 44.96 | 0 | 0 | 0 | 0 | 45.79 | 39.14 | 12.19 | 109.09 | 0.05 | 150.0 | 0.11 | 79.68 | 4.81 | 6.89 | 0.83 | 207.41 | 0 | 0 | 0.76 | 28.81 | 7.95 | 0.0 | 4.26 | 15.76 | 2.58 | 0 | 16.22 | 31.12 | 23.07 | 43.74 | -3.4 | 0 | 12.82 | 30.95 | 0.00 | 0 |
| 2017 (4) | 34.23 | -3.52 | 7.14 | 0 | 0.02 | -99.77 | 0 | 0 | 32.91 | -2.08 | 5.83 | -20.25 | 0.02 | -81.82 | 0.06 | -81.43 | 4.5 | -2.39 | 0.27 | -84.83 | 0 | 0 | 0.59 | 51.28 | 7.95 | 0.0 | 3.68 | 24.75 | 0 | 0 | 12.37 | -0.08 | 16.05 | 4.7 | -2.58 | 0 | 9.79 | -7.29 | 0.00 | 0 |
| 2016 (3) | 35.48 | 4.48 | 0 | 0 | 8.66 | 0 | 0 | 0 | 33.61 | -23.51 | 7.31 | -37.36 | 0.11 | -98.35 | 0.33 | -97.84 | 4.61 | 5.49 | 1.78 | 125.32 | 0 | 0 | 0.39 | 0.0 | 7.95 | 0.0 | 2.95 | 65.73 | 0 | 0 | 12.38 | -12.82 | 15.33 | -4.07 | -1.82 | 0 | 10.56 | -30.39 | 0.00 | 0 |
| 2015 (2) | 33.96 | 40.91 | 0 | 0 | 0 | 0 | 0 | 0 | 43.94 | 43.08 | 11.67 | 54.37 | 6.66 | 2278.57 | 15.16 | 1562.4 | 4.37 | 82.85 | 0.79 | -7.06 | 8.49 | 0 | 0.39 | -63.55 | 7.95 | 0.0 | 1.78 | 72.82 | 0 | 0 | 14.2 | 60.45 | 15.98 | 61.74 | 0.97 | -24.22 | 15.17 | 49.75 | 0.00 | 0 |
| 2014 (1) | 24.1 | -8.92 | 0 | 0 | 0 | 0 | 0 | 0 | 30.71 | 13.7 | 7.56 | 9.09 | 0.28 | 366.67 | 0.91 | 310.44 | 2.39 | 1.7 | 0.85 | 0 | 0 | 0 | 1.07 | 0 | 7.95 | 5.02 | 1.03 | 202.94 | 0 | 0 | 8.85 | 24.47 | 9.88 | 32.8 | 1.28 | 141.51 | 10.13 | 32.59 | 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) | 33.43 | -39.39 | -40.21 | 6.9 | -60.97 | -29.74 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.23 | 0.49 | -16.9 | 1.26 | -41.67 | -29.61 | 0.06 | 0.0 | 0.0 | 0.14 | 4.87 | 2.13 | 4.91 | 7.21 | 21.23 | 3.35 | 6.69 | -1.18 | 10.29 | 0 | 59.53 | 0.84 | 6.33 | -2.33 | 8.25 | 0.0 | 3.77 | 7.95 | 0.0 | 0.0 | 6.41 | 0.0 | 17.4 | 17.5 | 7.76 | -10.94 | 31.86 | 4.12 | -3.63 | -3.9 | 16.13 | 6.25 | 13.6 | 17.34 | -12.2 | 0.00 | 0 | 0 |
| 24Q2 (19) | 55.16 | 13.66 | 33.62 | 17.68 | -13.38 | 183.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.18 | 2.0 | -9.75 | 2.16 | 200.0 | 36.71 | 0.06 | -14.29 | 0.0 | 0.13 | -12.18 | -2.9 | 4.58 | 5.29 | 15.08 | 3.14 | -3.09 | -8.72 | 0 | 0 | -100.0 | 0.79 | -1.25 | -8.14 | 8.25 | 3.77 | 3.77 | 7.95 | 0.0 | 0.0 | 6.41 | 17.4 | 17.4 | 16.24 | -30.51 | -9.07 | 30.6 | -16.8 | -2.14 | -4.65 | 5.3 | 29.01 | 11.59 | -37.22 | 2.48 | 0.00 | 0 | 0 |
| 24Q1 (18) | 48.53 | 4.91 | 28.28 | 20.41 | 3.08 | 346.61 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.98 | -18.8 | 5.5 | 0.72 | -76.0 | -81.86 | 0.07 | 75.0 | 250.0 | 0.15 | 73.02 | 203.9 | 4.35 | 12.11 | -6.45 | 3.24 | -2.11 | 15.3 | 0 | 0 | -100.0 | 0.8 | -1.23 | -11.11 | 7.95 | 0.0 | 0.0 | 7.95 | 0.0 | 0.0 | 5.46 | 0.0 | -3.36 | 23.37 | 3.18 | 7.89 | 36.78 | 2.0 | 4.31 | -4.91 | 23.4 | 12.32 | 18.46 | 13.67 | 14.94 | 0.00 | 0 | 0 |
| 23Q4 (17) | 46.26 | -17.26 | -18.04 | 19.8 | 101.63 | 329.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | 12.29 | -0.16 | 16.6 | 3.0 | 67.6 | 47.06 | 0.04 | -33.33 | 100.0 | 0.09 | -35.91 | 79.49 | 3.88 | -4.2 | -20.16 | 3.31 | -2.36 | 17.38 | 0 | -100.0 | -100.0 | 0.81 | -5.81 | -12.9 | 7.95 | 0.0 | 0.0 | 7.95 | 0.0 | 0.0 | 5.46 | 0.0 | -3.36 | 22.65 | 15.27 | 28.04 | 36.06 | 9.07 | 15.24 | -6.41 | -54.09 | -17.4 | 16.24 | 4.84 | 32.79 | 0.00 | 0 | 0 |
| 23Q3 (16) | 55.91 | 35.44 | -1.69 | 9.82 | 57.62 | 106.3 | 11.62 | 148.82 | 0 | 0 | 0 | 0 | 12.31 | 9.13 | 1.07 | 1.79 | 13.29 | 22.6 | 0.06 | 0.0 | 200.0 | 0.14 | -0.3 | 211.08 | 4.05 | 1.76 | -23.0 | 3.39 | -1.45 | 17.3 | 6.45 | -42.46 | -61.68 | 0.86 | 0.0 | -8.51 | 7.95 | 0.0 | 0.0 | 7.95 | 0.0 | 0.0 | 5.46 | 0.0 | -3.36 | 19.65 | 10.02 | 25.64 | 33.06 | 5.72 | 13.06 | -4.16 | 36.49 | -14.29 | 15.49 | 36.96 | 29.08 | 0.00 | 0 | 0 |
| 23Q2 (15) | 41.28 | 9.12 | -18.11 | 6.23 | 36.32 | 222.8 | 4.67 | 2.19 | 0 | 0 | 0 | 0 | 11.28 | 19.24 | 47.64 | 1.58 | -60.2 | 338.89 | 0.06 | 200.0 | 200.0 | 0.14 | 174.87 | 224.09 | 3.98 | -14.41 | -22.57 | 3.44 | 22.42 | 19.03 | 11.21 | -10.18 | 19.76 | 0.86 | -4.44 | -8.51 | 7.95 | 0.0 | 0.0 | 7.95 | 0.0 | 0.0 | 5.46 | -3.36 | -3.36 | 17.86 | -17.54 | 25.95 | 31.27 | -11.32 | 12.56 | -6.55 | -16.96 | -53.76 | 11.31 | -29.58 | 14.01 | 0.00 | 0 | 0 |
| 23Q1 (14) | 37.83 | -32.97 | -29.04 | 4.57 | -0.87 | -51.64 | 4.57 | 0 | 0 | 0 | 0 | 0 | 9.46 | -10.25 | -8.42 | 3.97 | 94.61 | 31.02 | 0.02 | 0.0 | 0.0 | 0.05 | 2.18 | 30.49 | 4.65 | -4.32 | -10.4 | 2.81 | -0.35 | -4.42 | 12.48 | -27.44 | 21.76 | 0.9 | -3.23 | 32.35 | 7.95 | 0.0 | 0.0 | 7.95 | 0.0 | 0.89 | 5.65 | 0.0 | 19.45 | 21.66 | 22.44 | -11.05 | 35.26 | 12.69 | -4.6 | -5.6 | -2.56 | -70.73 | 16.06 | 31.32 | -23.78 | 0.00 | 0 | 0 |
| 22Q4 (13) | 56.44 | -0.76 | -5.51 | 4.61 | -3.15 | -58.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.54 | -13.46 | -29.97 | 2.04 | 39.73 | -40.0 | 0.02 | 0.0 | -50.0 | 0.05 | 11.08 | -35.23 | 4.86 | -7.6 | 6.81 | 2.82 | -2.42 | -2.42 | 17.2 | 2.2 | 52.35 | 0.93 | -1.06 | 40.91 | 7.95 | 0.0 | 0.0 | 7.95 | 0.0 | 0.89 | 5.65 | 0.0 | 19.45 | 17.69 | 13.11 | -16.95 | 31.29 | 7.01 | -7.7 | -5.46 | -50.0 | 3.36 | 12.23 | 1.92 | -21.85 | 0.00 | 0 | 0 |
| 22Q3 (12) | 56.87 | 12.81 | 4.27 | 4.76 | 146.63 | -59.8 | 0 | 0 | -100.0 | 0 | 0 | 0 | 12.18 | 59.42 | -12.56 | 1.46 | 305.56 | -61.27 | 0.02 | 0.0 | -33.33 | 0.04 | 3.87 | -23.05 | 5.26 | 2.33 | 10.27 | 2.89 | 0.0 | -2.36 | 16.83 | 79.81 | 51.08 | 0.94 | 0.0 | 40.3 | 7.95 | 0.0 | 0.0 | 7.95 | 0.0 | 0.89 | 5.65 | 0.0 | 19.45 | 15.64 | 10.3 | -12.63 | 29.24 | 5.26 | -4.16 | -3.64 | 14.55 | 38.62 | 12.0 | 20.97 | 0.25 | 0.00 | 0 | 0 |
| 22Q2 (11) | 50.41 | -5.44 | -11.02 | 1.93 | -79.58 | -69.89 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.64 | -26.04 | -39.6 | 0.36 | -88.12 | -89.02 | 0.02 | 0.0 | -66.67 | 0.04 | 10.67 | -65.52 | 5.14 | -0.96 | 9.59 | 2.89 | -1.7 | -2.36 | 9.36 | -8.68 | 11.96 | 0.94 | 38.24 | 34.29 | 7.95 | 0.0 | 0.0 | 7.95 | 0.89 | 14.88 | 5.65 | 19.45 | 2.73 | 14.18 | -41.77 | -32.73 | 27.78 | -24.84 | -17.07 | -4.26 | -29.88 | 26.8 | 9.92 | -52.92 | -34.99 | 0.00 | 0 | 0 |
| 22Q1 (10) | 53.31 | -10.75 | -5.96 | 9.45 | -14.01 | 44.05 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 10.33 | -31.36 | -6.77 | 3.03 | -10.88 | -2.57 | 0.02 | -50.0 | 0.0 | 0.04 | -49.28 | -13.24 | 5.19 | 14.07 | 18.49 | 2.94 | 1.73 | -0.68 | 10.25 | -9.21 | 19.74 | 0.68 | 3.03 | -8.11 | 7.95 | 0.0 | 0.0 | 7.88 | 0.0 | 13.87 | 4.73 | 0.0 | -14.0 | 24.35 | 14.32 | 36.8 | 36.96 | 9.03 | 22.3 | -3.28 | 41.95 | 36.68 | 21.07 | 34.63 | 66.96 | 0.00 | 0 | 0 |
| 21Q4 (9) | 59.73 | 9.52 | 11.69 | 10.99 | -7.18 | 66.26 | 2.77 | -33.73 | 8.2 | 0 | 0 | 0 | 15.05 | 8.04 | 3.72 | 3.4 | -9.81 | 5.26 | 0.04 | 33.33 | -33.33 | 0.08 | 31.97 | -48.71 | 4.55 | -4.61 | -2.57 | 2.89 | -2.36 | -2.36 | 11.29 | 1.35 | -11.52 | 0.66 | -1.49 | -16.46 | 7.95 | 0.0 | 0.0 | 7.88 | 0.0 | 13.87 | 4.73 | 0.0 | -14.0 | 21.3 | 18.99 | 45.0 | 33.9 | 11.11 | 25.05 | -5.65 | 4.72 | -19.45 | 15.65 | 30.74 | 57.13 | 0.00 | 0 | 0 |
| 21Q3 (8) | 54.54 | -3.72 | 2.89 | 11.84 | 84.71 | 246.2 | 4.18 | -37.52 | 59.54 | 0 | 0 | 0 | 13.93 | 10.12 | 34.98 | 3.77 | 14.94 | 28.67 | 0.03 | -50.0 | -62.5 | 0.06 | -53.46 | -71.09 | 4.77 | 1.71 | -10.34 | 2.96 | 0.0 | 2.42 | 11.14 | 33.25 | -12.63 | 0.67 | -4.29 | -22.99 | 7.95 | 0.0 | 0.0 | 7.88 | 13.87 | 13.87 | 4.73 | -14.0 | -14.0 | 17.9 | -15.09 | 56.06 | 30.51 | -8.93 | 27.76 | -5.93 | -1.89 | 1.17 | 11.97 | -21.56 | 118.83 | 0.00 | 0 | 0 |
| 21Q2 (7) | 56.65 | -0.07 | 10.02 | 6.41 | -2.29 | -61.48 | 6.69 | -2.34 | 0 | 0 | 0 | 0 | 12.65 | 14.17 | 37.95 | 3.28 | 5.47 | 32.26 | 0.06 | 200.0 | 200.0 | 0.12 | 178.5 | 0 | 4.69 | 7.08 | -10.15 | 2.96 | 0.0 | 52.58 | 8.36 | -2.34 | 213.11 | 0.7 | -5.41 | -20.45 | 7.95 | 0.0 | 0.0 | 6.92 | 0.0 | 0.0 | 5.5 | 0.0 | 0.0 | 21.08 | 18.43 | 146.84 | 33.5 | 10.85 | 59.83 | -5.82 | -12.36 | 15.53 | 15.26 | 20.92 | 824.85 | 0.00 | 0 | 0 |
| 21Q1 (6) | 56.69 | 6.0 | 9.8 | 6.56 | -0.76 | -61.07 | 6.85 | 167.58 | 0 | 0 | 0 | 0 | 11.08 | -23.64 | 69.16 | 3.11 | -3.72 | 223.96 | 0.02 | -66.67 | 100.0 | 0.04 | -70.02 | 0 | 4.38 | -6.21 | -0.68 | 2.96 | 0.0 | 51.79 | 8.56 | -32.92 | 214.71 | 0.74 | -6.33 | -21.28 | 7.95 | 0.0 | 0.0 | 6.92 | 0.0 | 26.28 | 5.5 | 0.0 | 61.76 | 17.8 | 21.17 | -10.69 | 30.22 | 11.47 | 4.89 | -5.18 | -9.51 | 14.66 | 12.62 | 26.71 | -8.95 | 0.00 | 0 | 0 |
| 20Q4 (5) | 53.48 | 0.89 | -1.98 | 6.61 | 93.27 | -60.44 | 2.56 | -2.29 | 0 | 0 | 0 | 0 | 14.51 | 40.6 | 2.33 | 3.23 | 10.24 | -14.32 | 0.06 | -25.0 | 500.0 | 0.15 | -25.61 | 0 | 4.67 | -12.22 | 21.93 | 2.96 | 2.42 | 193.07 | 12.76 | 0.08 | 372.59 | 0.79 | -9.2 | -20.2 | 7.95 | 0.0 | 0.0 | 6.92 | 0.0 | 26.28 | 5.5 | 0.0 | 61.76 | 14.69 | 28.07 | -22.52 | 27.11 | 13.53 | -2.66 | -4.73 | 21.17 | 14.0 | 9.96 | 82.08 | -26.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 53.01 | 2.95 | 0.0 | 3.42 | -79.45 | 0.0 | 2.62 | 0 | 0.0 | 0 | 0 | 0.0 | 10.32 | 12.54 | 0.0 | 2.93 | 18.15 | 0.0 | 0.08 | 300.0 | 0.0 | 0.20 | 0 | 0.0 | 5.32 | 1.92 | 0.0 | 2.89 | 48.97 | 0.0 | 12.75 | 377.53 | 0.0 | 0.87 | -1.14 | 0.0 | 7.95 | 0.0 | 0.0 | 6.92 | 0.0 | 0.0 | 5.5 | 0.0 | 0.0 | 11.47 | 34.31 | 0.0 | 23.88 | 13.93 | 0.0 | -6.0 | 12.92 | 0.0 | 5.47 | 231.52 | 0.0 | 0.00 | 0 | 0.0 |
