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) | 24.58 | -13.97 | 5.4 | 2600.0 | 6.7 | 436.0 | 0 | 0 | 17.85 | -20.74 | -6.4 | 0 | 13.08 | 144.49 | 73.28 | 208.45 | 5.26 | -20.18 | 0.23 | 0.0 | 18.69 | -8.34 | 0.7 | -24.73 | 42.95 | 0.0 | 1.46 | 24.79 | 0 | 0 | 4.52 | -59.68 | 5.98 | -51.7 | 0.39 | 11.43 | 4.91 | -57.53 | 0.05 | -18.47 |
| 2022 (9) | 28.57 | 7.73 | 0.2 | 0 | 1.25 | 204.88 | 0 | 0 | 22.52 | 25.53 | 2.91 | 576.74 | 5.35 | 435.0 | 23.76 | 326.19 | 6.59 | 30.24 | 0.23 | 0.0 | 20.39 | 61.06 | 0.93 | -20.51 | 42.95 | 0.0 | 1.17 | 4.46 | 0 | 0 | 11.21 | 34.57 | 12.38 | 31.01 | 0.35 | -35.19 | 11.56 | 30.33 | 0.06 | 45.7 |
| 2021 (8) | 26.52 | -35.11 | 0 | 0 | 0.41 | 1950.0 | 0 | 0 | 17.94 | -4.01 | 0.43 | -96.54 | 1.0 | -9.09 | 5.57 | -5.29 | 5.06 | 67.55 | 0.23 | 0.0 | 12.66 | -3.14 | 1.17 | -15.83 | 42.95 | 0.0 | 1.12 | 0 | 0 | 0 | 8.33 | -25.82 | 9.45 | -15.85 | 0.54 | -20.59 | 8.87 | -25.52 | 0.04 | -6.5 |
| 2020 (7) | 40.87 | 287.76 | 0 | 0 | 0.02 | -97.44 | 0 | 0 | 18.69 | 43.77 | 12.41 | 0 | 1.1 | -78.22 | 5.89 | -84.85 | 3.02 | -29.44 | 0.23 | 0.0 | 13.07 | -48.36 | 1.39 | -2.8 | 42.95 | 18.25 | 0 | 0 | 0 | 0 | 11.23 | 0 | 11.23 | 0 | 0.68 | -33.98 | 11.91 | 0 | 0.05 | 0.36 |
| 2019 (6) | 10.54 | 68.1 | 0 | 0 | 0.78 | 0.0 | 0 | 0 | 13.0 | 58.15 | -2.81 | 0 | 5.05 | 15.3 | 38.85 | -27.1 | 4.28 | -12.83 | 0.23 | 0.0 | 25.31 | -3.14 | 1.43 | -14.37 | 36.32 | 52.8 | 0 | 0 | 0 | 0 | -12.26 | 0 | -12.26 | 0 | 1.03 | -25.36 | -11.23 | 0 | 0.05 | -59.2 |
| 2018 (5) | 6.27 | -49.23 | 8.7 | 190.0 | 0.78 | 0.0 | 0 | 0 | 8.22 | 46.0 | -6.18 | 0 | 4.38 | 942.86 | 53.28 | 614.27 | 4.91 | -23.04 | 0.23 | 0.0 | 26.13 | -4.07 | 1.67 | -16.08 | 23.77 | 0.0 | 0 | 0 | 0 | 0 | -9.42 | 0 | -9.42 | 0 | 1.38 | 102.94 | -8.04 | 0 | 0.12 | 12.85 |
| 2017 (4) | 12.35 | -26.05 | 3.0 | -55.88 | 0.78 | 0 | 0 | 0 | 5.63 | -7.25 | -7.64 | 0 | 0.42 | -89.55 | 7.46 | -88.74 | 6.38 | 25.59 | 0.23 | 0.0 | 27.24 | -3.03 | 1.99 | -46.65 | 23.77 | 0.04 | 0 | 0 | 0 | 0 | -7.64 | 0 | -7.64 | 0 | 0.68 | -29.17 | -6.96 | 0 | 0.10 | 46.4 |
| 2016 (3) | 16.7 | 77.09 | 6.8 | 126.67 | 0 | 0 | 0 | 0 | 6.07 | 108.59 | -5.95 | 0 | 4.02 | 1647.83 | 66.23 | 737.92 | 5.08 | 2.83 | 0.23 | 0.0 | 28.09 | 116.08 | 3.73 | -11.19 | 23.76 | 0.0 | 0 | 0 | 0 | 0 | -5.96 | 0 | -5.96 | 0 | 0.96 | 15.66 | -5.0 | 0 | 0.07 | 3.28 |
| 2015 (2) | 9.43 | -6.54 | 3.0 | 0 | 0 | 0 | 0 | 0 | 2.91 | -39.5 | -7.61 | 0 | 0.23 | -88.89 | 7.90 | -81.63 | 4.94 | 32.8 | 0.23 | 0.0 | 13.0 | 10.17 | 4.2 | -10.26 | 23.76 | 0.04 | 0 | 0 | 0 | 0 | -7.62 | 0 | -7.62 | 0 | 0.83 | 72.92 | -6.79 | 0 | 0.07 | 11.79 |
| 2014 (1) | 10.09 | 99.01 | 0 | 0 | 0.78 | 0.0 | 0 | 0 | 4.81 | 16.18 | -6.14 | 0 | 2.07 | 21.05 | 43.04 | 4.19 | 3.72 | 21.97 | 0.23 | 0.0 | 11.8 | -35.97 | 4.68 | -9.65 | 23.75 | 27.83 | 0 | 0 | 0 | 0 | -6.13 | 0 | -6.13 | 0 | 0.48 | 269.23 | -5.65 | 0 | 0.06 | 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) | 18.0 | -18.11 | -13.83 | 2.5 | -28.57 | -53.7 | 5.19 | 23.57 | 205.29 | 0 | 0 | 0 | 8.88 | 1010.0 | -8.74 | 2.63 | 195.99 | -0.38 | 6.98 | 97.18 | -36.72 | 44.43 | 107.84 | -27.05 | 8.48 | -11.85 | 10.7 | 0.23 | 0.0 | 0.0 | 17.84 | 0.0 | -8.7 | 0.54 | -8.47 | -28.95 | 42.95 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 0 | 0 | 0 | 2.53 | 2630.0 | -70.79 | 3.99 | 195.56 | -60.57 | 0.66 | 13.79 | 65.0 | 3.19 | 564.58 | -64.79 | 0.06 | -9.7 | 8.43 |
| 24Q2 (19) | 21.98 | -26.22 | -11.12 | 3.5 | -35.19 | -35.19 | 4.2 | -37.31 | 147.06 | 0 | 0 | 0 | 0.8 | 81.82 | -3.61 | -2.74 | -48.91 | -13.69 | 3.54 | -11.94 | -24.03 | 21.38 | -11.78 | -11.69 | 9.62 | 39.62 | 1.69 | 0.23 | 0.0 | 0.0 | 17.84 | -4.55 | -8.7 | 0.59 | -9.23 | -28.05 | 42.95 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 0 | 0 | 0 | -0.1 | -103.73 | -101.66 | 1.35 | -67.39 | -81.95 | 0.58 | 9.43 | -3.33 | 0.48 | -85.05 | -92.75 | 0.07 | 29.38 | 7.41 |
| 24Q1 (18) | 29.79 | 21.2 | 15.87 | 5.4 | 0.0 | 100.0 | 6.7 | 0.0 | 436.0 | 0 | 0 | 0 | 0.44 | -92.13 | -74.12 | -1.84 | 55.56 | 26.1 | 4.02 | -69.27 | -25.28 | 24.23 | -66.93 | 6.7 | 6.89 | 30.99 | -9.93 | 0.23 | 0.0 | 0.0 | 18.69 | 0.0 | -8.34 | 0.65 | -7.14 | -26.14 | 42.95 | 0.0 | 0.0 | 1.46 | 0.0 | 24.79 | 0 | 0 | 0 | 2.68 | -40.71 | -69.27 | 4.14 | -30.77 | -58.14 | 0.53 | 35.9 | 26.19 | 3.21 | -34.62 | -64.88 | 0.05 | -0.19 | -18.55 |
| 23Q4 (17) | 24.58 | 17.66 | -13.97 | 5.4 | 0.0 | 2600.0 | 6.7 | 294.12 | 436.0 | 0 | 0 | 0 | 5.59 | -42.55 | -4.44 | -4.14 | -256.82 | -778.69 | 13.08 | 18.59 | 144.49 | 73.28 | 20.31 | 208.45 | 5.26 | -31.33 | -20.18 | 0.23 | 0.0 | 0.0 | 18.69 | -4.35 | -8.34 | 0.7 | -7.89 | -24.73 | 42.95 | 0.0 | 0.0 | 1.46 | 0.0 | 24.79 | 0 | 0 | 0 | 4.52 | -47.81 | -59.68 | 5.98 | -40.91 | -51.7 | 0.39 | -2.5 | 11.43 | 4.91 | -45.81 | -57.53 | 0.05 | -7.01 | -18.47 |
| 23Q3 (16) | 20.89 | -15.53 | -3.69 | 5.4 | 0.0 | 2600.0 | 1.7 | 0.0 | 112.5 | 0 | 0 | 0 | 9.73 | 1072.29 | -10.49 | 2.64 | 209.54 | -37.14 | 11.03 | 136.7 | -13.76 | 60.91 | 151.59 | 24.38 | 7.66 | -19.03 | 3.37 | 0.23 | 0.0 | 0.0 | 19.54 | 0.0 | -8.0 | 0.76 | -7.32 | -23.23 | 42.95 | 0.0 | 0.0 | 1.46 | 0.0 | 24.79 | 0 | 0 | 0 | 8.66 | 43.85 | -18.22 | 10.12 | 35.29 | -13.87 | 0.4 | -33.33 | 25.0 | 9.06 | 36.86 | -16.96 | 0.06 | -10.56 | 11.29 |
| 23Q2 (15) | 24.73 | -3.81 | -9.38 | 5.4 | 100.0 | 0 | 1.7 | 36.0 | 112.5 | 0 | 0 | 0 | 0.83 | -51.18 | -84.25 | -2.41 | 3.21 | -635.56 | 4.66 | -13.38 | 37.87 | 24.21 | 6.6 | 63.15 | 9.46 | 23.66 | 10.26 | 0.23 | 0.0 | 0.0 | 19.54 | -4.17 | -8.0 | 0.82 | -6.82 | -21.9 | 42.95 | 0.0 | 0.0 | 1.46 | 24.79 | 30.36 | 0 | 0 | 0 | 6.02 | -30.96 | -6.38 | 7.48 | -24.37 | -1.06 | 0.6 | 42.86 | 100.0 | 6.62 | -27.57 | -1.63 | 0.06 | -1.89 | 13.86 |
| 23Q1 (14) | 25.71 | -10.01 | 2.06 | 2.7 | 1250.0 | 35.0 | 1.25 | 0.0 | 204.88 | 0 | 0 | 0 | 1.7 | -70.94 | 220.75 | -2.49 | -508.2 | -5.96 | 5.38 | 0.56 | 1095.56 | 22.71 | -4.41 | 828.08 | 7.65 | 16.08 | 26.24 | 0.23 | 0.0 | 0.0 | 20.39 | 0.0 | 61.06 | 0.88 | -5.38 | -20.72 | 42.95 | 0.0 | 0.0 | 1.17 | 0.0 | 4.46 | 0 | 0 | 0 | 8.72 | -22.21 | 45.82 | 9.89 | -20.11 | 39.3 | 0.42 | 20.0 | 5.0 | 9.14 | -20.93 | 43.26 | 0.06 | -0.1 | 46.42 |
| 22Q4 (13) | 28.57 | 31.72 | 7.73 | 0.2 | 0.0 | 0 | 1.25 | 56.25 | 204.88 | 0 | 0 | 0 | 5.85 | -46.18 | -38.1 | 0.61 | -85.48 | -79.32 | 5.35 | -58.17 | 435.0 | 23.76 | -51.48 | 325.96 | 6.59 | -11.07 | 30.24 | 0.23 | 0.0 | 0.0 | 20.39 | -4.0 | 61.06 | 0.93 | -6.06 | -20.51 | 42.95 | 0.0 | 0.0 | 1.17 | 0.0 | 4.46 | 0 | 0 | 0 | 11.21 | 5.85 | 34.57 | 12.38 | 5.36 | 31.01 | 0.35 | 9.38 | -35.19 | 11.56 | 5.96 | 30.33 | 0.06 | 26.95 | 45.7 |
| 22Q3 (12) | 21.69 | -20.52 | -3.34 | 0.2 | 0 | 0 | 0.8 | 0.0 | 3900.0 | 0 | 0 | 0 | 10.87 | 106.26 | 44.36 | 4.2 | 833.33 | 160.87 | 12.79 | 278.4 | 159.96 | 48.97 | 230.02 | 66.11 | 7.41 | -13.64 | -5.73 | 0.23 | 0.0 | 0.0 | 21.24 | 0.0 | 62.63 | 0.99 | -5.71 | -18.18 | 42.95 | 0.0 | 0.0 | 1.17 | 4.46 | 4.46 | 0 | 0 | 0 | 10.59 | 64.7 | 96.84 | 11.75 | 55.42 | 80.49 | 0.32 | 6.67 | -62.79 | 10.91 | 62.11 | 74.84 | 0.05 | -8.5 | 4.41 |
| 22Q2 (11) | 27.29 | 8.34 | -5.08 | 0 | -100.0 | 0 | 0.8 | 95.12 | 3900.0 | 0 | 0 | 0 | 5.27 | 894.34 | 498.86 | 0.45 | 119.15 | 127.61 | 3.38 | 651.11 | 562.75 | 14.84 | 506.36 | 346.29 | 8.58 | 41.58 | 18.02 | 0.23 | 0.0 | 0.0 | 21.24 | 67.77 | 62.63 | 1.05 | -5.41 | -17.32 | 42.95 | 0.0 | 0.0 | 1.12 | 0.0 | 0 | 0 | 0 | 0 | 6.43 | 7.53 | -8.66 | 7.56 | 6.48 | 7.39 | 0.3 | -25.0 | -78.42 | 6.73 | 5.49 | -20.17 | 0.06 | 26.18 | 14.92 |
| 22Q1 (10) | 25.19 | -5.02 | -29.93 | 2.0 | 0 | 0 | 0.41 | 0.0 | 1950.0 | 0 | 0 | 0 | 0.53 | -94.39 | 657.14 | -2.35 | -179.66 | 6.0 | 0.45 | -55.0 | 542.86 | 2.45 | -56.13 | 427.5 | 6.06 | 19.76 | 45.32 | 0.23 | 0.0 | 0.0 | 12.66 | 0.0 | -3.14 | 1.11 | -5.13 | -16.54 | 42.95 | 0.0 | 0.0 | 1.12 | 0.0 | 0 | 0 | 0 | 0 | 5.98 | -28.21 | -31.03 | 7.1 | -24.87 | -18.11 | 0.4 | -25.93 | -48.05 | 6.38 | -28.07 | -32.42 | 0.04 | -0.59 | -7.29 |
| 21Q4 (9) | 26.52 | 18.18 | -35.11 | 0 | 0 | 0 | 0.41 | 1950.0 | 1950.0 | 0 | 0 | 0 | 9.45 | 25.5 | 15.1 | 2.95 | 83.23 | -76.21 | 1.0 | -79.67 | -9.09 | 5.58 | -81.08 | -5.24 | 5.06 | -35.62 | 67.55 | 0.23 | 0.0 | 0.0 | 12.66 | -3.06 | -3.14 | 1.17 | -3.31 | -15.83 | 42.95 | 0.0 | 0.0 | 1.12 | 0.0 | 0 | 0 | 0 | 0 | 8.33 | 54.83 | -25.82 | 9.45 | 45.16 | -15.85 | 0.54 | -37.21 | -20.59 | 8.87 | 42.15 | -25.52 | 0.04 | -9.03 | -6.5 |
| 21Q3 (8) | 22.44 | -21.95 | 23.23 | 0 | 0 | 0 | 0.02 | 0.0 | -97.5 | 0 | 0 | 0 | 7.53 | 755.68 | 21.84 | 1.61 | 198.77 | 0.62 | 4.92 | 864.71 | 14.42 | 29.48 | 786.67 | 14.83 | 7.86 | 8.12 | 26.16 | 0.23 | 0.0 | 0.0 | 13.06 | 0.0 | 26.18 | 1.21 | -4.72 | -5.47 | 42.95 | 0.0 | 0.0 | 1.12 | 0 | 0 | 0 | 0 | 0 | 5.38 | -23.58 | 559.83 | 6.51 | -7.53 | 656.41 | 0.86 | -38.13 | 82.98 | 6.24 | -25.98 | 991.43 | 0.05 | 0.71 | -20.08 |
| 21Q2 (7) | 28.75 | -20.03 | 31.88 | 0 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.88 | 1157.14 | 39.68 | -1.63 | 34.8 | -13.99 | 0.51 | 628.57 | -59.2 | 3.32 | 616.7 | 0 | 7.27 | 74.34 | 13.42 | 0.23 | 0.0 | 0.0 | 13.06 | -0.08 | 5.83 | 1.27 | -4.51 | -4.51 | 42.95 | 0.0 | 2.09 | 0 | 0 | 0 | 0 | 0 | 0 | 7.04 | -18.8 | 356.0 | 7.04 | -18.8 | 356.0 | 1.39 | 80.52 | 69.51 | 8.43 | -10.7 | 536.79 | 0.05 | 1.8 | -28.1 |
| 21Q1 (6) | 35.95 | -12.04 | 88.32 | 0 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.07 | -99.15 | -98.09 | -2.5 | -120.16 | -1370.59 | 0.07 | -93.64 | -76.67 | 0.46 | -92.12 | 0 | 4.17 | 38.08 | 22.29 | 0.23 | 0.0 | 0.0 | 13.07 | 0.0 | -16.43 | 1.33 | -4.32 | -3.62 | 42.95 | 0.0 | 5.5 | 0 | 0 | 0 | 0 | 0 | 0 | 8.67 | -22.8 | 169.81 | 8.67 | -22.8 | 169.81 | 0.77 | 13.24 | 79.07 | 9.44 | -20.74 | 178.73 | 0.05 | 0.25 | 28.19 |
| 20Q4 (5) | 40.87 | 124.44 | 287.76 | 0 | 0 | 0 | 0.02 | -97.5 | -97.44 | 0 | 0 | 0 | 8.21 | 32.85 | 30.94 | 12.4 | 675.0 | 5736.36 | 1.1 | -74.42 | -78.22 | 5.89 | -77.07 | 0 | 3.02 | -51.52 | -29.44 | 0.23 | 0.0 | 0.0 | 13.07 | 26.28 | -48.36 | 1.39 | 8.59 | -2.8 | 42.95 | 0.0 | 18.25 | 0 | 0 | 0 | 0 | 0 | 0 | 11.23 | 1059.83 | 191.6 | 11.23 | 1059.83 | 191.6 | 0.68 | 44.68 | -33.98 | 11.91 | 1801.43 | 206.06 | 0.05 | -22.24 | 0.36 |
| 20Q3 (4) | 18.21 | -16.47 | 0.0 | 0 | 0 | 0.0 | 0.8 | 0 | 0.0 | 0 | 0 | 0.0 | 6.18 | 880.95 | 0.0 | 1.6 | 211.89 | 0.0 | 4.3 | 244.0 | 0.0 | 25.67 | 0 | 0.0 | 6.23 | -2.81 | 0.0 | 0.23 | 0.0 | 0.0 | 10.35 | -16.13 | 0.0 | 1.28 | -3.76 | 0.0 | 42.95 | 2.09 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.17 | 57.45 | 0.0 | -1.17 | 57.45 | 0.0 | 0.47 | -42.68 | 0.0 | -0.7 | 63.73 | 0.0 | 0.06 | -9.41 | 0.0 |
