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) | 81.16 | 318.13 | 0 | 0 | 0 | 0 | 0 | 0 | 110.26 | 158.28 | 51.76 | 314.08 | 3.56 | 61.82 | 3.23 | -37.35 | 4.86 | 29.6 | 0.57 | 0 | 0 | 0 | 0 | 0 | 8.63 | 22.76 | 5.05 | 81.0 | 2.77 | 163.81 | 49.68 | 387.06 | 57.49 | 309.47 | -2.71 | 0 | 46.97 | 427.75 | 0.01 | -70.15 |
| 2022 (9) | 19.41 | 200.46 | 3.65 | -25.36 | 0.87 | -77.75 | 0 | 0 | 42.69 | 57.24 | 12.5 | 249.16 | 2.2 | -50.45 | 5.15 | -68.49 | 3.75 | -2.09 | 0 | 0 | 0.55 | -90.4 | 0 | 0 | 7.03 | 19.97 | 2.79 | 51.63 | 1.05 | 66.67 | 10.2 | 111.62 | 14.04 | 92.59 | -1.3 | 0 | 8.9 | 120.3 | 0.04 | -45.53 |
| 2021 (8) | 6.46 | -22.26 | 4.89 | 757.89 | 3.91 | -17.51 | 0 | 0 | 27.15 | 15.38 | 3.58 | -29.11 | 4.44 | -32.83 | 16.35 | -41.79 | 3.83 | 74.09 | 0 | 0 | 5.73 | 11.48 | 0 | 0 | 5.86 | 14.68 | 1.84 | 37.31 | 0.63 | -20.25 | 4.82 | -5.49 | 7.29 | 0.97 | -0.78 | 0 | 4.04 | -10.02 | 0.07 | -0.18 |
| 2020 (7) | 8.31 | 41.09 | 0.57 | -81.0 | 4.74 | 3.72 | 0 | 0 | 23.53 | 8.18 | 5.05 | 53.03 | 6.61 | 50.91 | 28.09 | 39.5 | 2.2 | -9.47 | 1.02 | 2.0 | 5.14 | 0 | 0 | 0 | 5.11 | 0.0 | 1.34 | 32.67 | 0.79 | 276.19 | 5.1 | 53.15 | 7.22 | 58.68 | -0.61 | 0 | 4.49 | 74.71 | 0.07 | -10.08 |
| 2019 (6) | 5.89 | 59.62 | 3.0 | 156.41 | 4.57 | 0 | 0 | 0 | 21.75 | 25.07 | 3.3 | 46.67 | 4.38 | 40.38 | 20.14 | 12.24 | 2.43 | -24.3 | 1.0 | -3.85 | 0 | 0 | 0 | 0 | 5.11 | 9.89 | 1.01 | 29.49 | 0.21 | 950.0 | 3.33 | 45.41 | 4.55 | 47.25 | -0.76 | 0 | 2.57 | 22.38 | 0.08 | -2.52 |
| 2018 (5) | 3.69 | 79.13 | 1.17 | 0 | 0 | 0 | 0 | 0 | 17.39 | -0.51 | 2.25 | 30.81 | 3.12 | -17.46 | 17.94 | -17.03 | 3.21 | -22.84 | 1.04 | -1.89 | 4.4 | 3.77 | 0 | 0 | 4.65 | 0.0 | 0.78 | 27.87 | 0.02 | 0.0 | 2.29 | -9.49 | 3.09 | -2.22 | -0.19 | 0 | 2.1 | -17.65 | 0.08 | 2.74 |
| 2017 (4) | 2.06 | -43.41 | 0 | 0 | 0 | 0 | 0 | 0 | 17.48 | 10.21 | 1.72 | -40.07 | 3.78 | 195.31 | 21.62 | 167.94 | 4.16 | 10.93 | 1.06 | -0.93 | 4.24 | 0 | 0 | 0 | 4.65 | 0.0 | 0.61 | 90.62 | 0.02 | 0.0 | 2.53 | -26.02 | 3.16 | -16.18 | 0.02 | -89.47 | 2.55 | -29.36 | 0.08 | 144.4 |
| 2016 (3) | 3.64 | -41.57 | 0 | 0 | 0 | 0 | 0 | 0 | 15.86 | 10.22 | 2.87 | 8.3 | 1.28 | -55.71 | 8.07 | -59.81 | 3.75 | 70.45 | 1.07 | 25.88 | 0 | 0 | 0 | 0 | 4.65 | 0.0 | 0.32 | 433.33 | 0.02 | 0.0 | 3.42 | 8.92 | 3.77 | 17.08 | 0.19 | -85.61 | 3.61 | -19.06 | 0.03 | 0 |
| 2015 (2) | 6.23 | 307.19 | 0 | 0 | 0 | 0 | 0 | 0 | 14.39 | 4.58 | 2.65 | 18.3 | 2.89 | 62.36 | 20.08 | 55.25 | 2.2 | 62.96 | 0.85 | -2.3 | 0 | 0 | 0 | 0 | 4.65 | 16.25 | 0.06 | 0 | 0.02 | 0.0 | 3.14 | 470.91 | 3.22 | 464.91 | 1.32 | -10.81 | 4.46 | 119.7 | 0.00 | 0 |
| 2014 (1) | 1.53 | 218.75 | 1.02 | 10.87 | 0 | 0 | 0 | 0 | 13.76 | 71.79 | 2.24 | 176.54 | 1.78 | 72.82 | 12.94 | 0.6 | 1.35 | 14.41 | 0.87 | 3.57 | 0 | 0 | 0 | 0 | 4.0 | 51.52 | 0 | 0 | 0.02 | 0 | 0.55 | 61.76 | 0.57 | 67.65 | 1.48 | 20.33 | 2.03 | 29.3 | 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) | 101.67 | 4.91 | 33.36 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 43.72 | 36.84 | 34.07 | 18.11 | 3.31 | 10.43 | 9.24 | 71.11 | 196.15 | 6.15 | 58.45 | 66.02 | 6.81 | -9.92 | 2.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.92 | 0.0 | 15.48 | 12.48 | 44.78 | 147.13 | 0 | -100.0 | -100.0 | 72.48 | -6.9 | 139.05 | 84.96 | -4.73 | 122.76 | 2.24 | 2140.0 | 351.69 | 74.72 | -4.14 | 153.89 | 0.01 | 6.09 | -43.45 |
| 24Q2 (19) | 96.91 | 14.69 | 177.52 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 31.95 | -11.59 | 34.98 | 17.53 | -16.64 | 62.47 | 5.4 | -7.85 | 40.99 | 3.88 | -13.34 | -35.58 | 7.56 | 20.57 | 27.7 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.92 | 14.95 | 21.27 | 8.62 | 70.69 | 149.86 | 2.71 | -2.17 | 108.46 | 77.85 | 10.11 | 275.54 | 89.18 | 13.58 | 250.0 | 0.1 | 112.82 | 103.61 | 77.95 | 11.48 | 334.02 | 0.01 | 10.56 | -65.06 |
| 24Q1 (18) | 84.5 | 4.12 | 218.15 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 36.14 | -5.81 | 131.52 | 21.03 | 8.63 | 302.87 | 5.86 | 64.61 | 142.15 | 4.48 | 38.77 | -6.93 | 6.27 | 29.01 | -3.98 | 0.6 | 5.26 | 3.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.63 | 0.0 | 21.04 | 5.05 | 0.0 | 81.0 | 2.77 | 0.0 | 163.81 | 70.7 | 42.31 | 358.2 | 78.52 | 36.58 | 307.26 | -0.78 | 71.22 | 17.89 | 69.92 | 48.86 | 382.87 | 0.01 | -10.36 | -71.1 |
| 23Q4 (17) | 81.16 | 6.45 | 318.13 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 38.37 | 17.66 | 211.95 | 19.36 | 18.05 | 451.57 | 3.56 | 14.1 | 61.82 | 3.23 | -12.88 | -37.33 | 4.86 | -27.14 | 29.6 | 0.57 | -6.56 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.63 | 0.47 | 22.76 | 5.05 | 0.0 | 81.0 | 2.77 | 0.0 | 163.81 | 49.68 | 63.85 | 387.06 | 57.49 | 50.73 | 309.47 | -2.71 | -204.49 | -108.46 | 46.97 | 59.6 | 427.75 | 0.01 | -46.21 | -70.15 |
| 23Q3 (16) | 76.24 | 118.33 | 375.31 | 0 | -100.0 | -100.0 | 0.32 | -25.58 | -91.6 | 0 | 0 | 0 | 32.61 | 37.77 | 172.66 | 16.4 | 51.99 | 434.2 | 3.12 | -18.54 | -41.9 | 3.71 | -38.52 | -73.71 | 6.67 | 12.67 | 92.22 | 0.61 | 7.02 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.59 | 5.01 | 31.15 | 5.05 | 46.38 | 81.0 | 2.77 | 113.08 | 163.81 | 30.32 | 46.26 | 353.21 | 38.14 | 49.69 | 262.2 | -0.89 | 67.87 | -14.1 | 29.43 | 63.86 | 397.97 | 0.02 | -34.45 | -54.14 |
| 23Q2 (15) | 34.92 | 31.48 | 189.79 | 4.02 | -4.96 | 39.1 | 0.43 | -6.52 | -4.44 | 0 | 0 | 0 | 23.67 | 51.63 | 127.6 | 10.79 | 106.7 | 431.53 | 3.83 | 58.26 | -22.94 | 6.03 | 25.21 | -60.56 | 5.92 | -9.34 | 34.55 | 0.57 | -1.72 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 8.18 | 14.73 | 39.59 | 3.45 | 23.66 | 56.82 | 1.3 | 23.81 | 62.5 | 20.73 | 34.35 | 189.12 | 25.48 | 32.16 | 150.54 | -2.77 | -191.58 | -163.81 | 17.96 | 24.03 | 193.46 | 0.03 | -8.54 | -48.28 |
| 23Q1 (14) | 26.56 | 36.84 | 188.38 | 4.23 | 15.89 | -1.4 | 0.46 | -47.13 | -88.35 | 0 | 0 | 0 | 15.61 | 26.91 | 94.15 | 5.22 | 48.72 | 34.19 | 2.42 | 10.0 | -43.98 | 4.81 | -6.56 | -67.83 | 6.53 | 74.13 | 35.76 | 0.58 | 0 | 0 | 0.04 | -92.73 | -99.29 | 0 | 0 | 0 | 7.13 | 1.42 | 22.72 | 2.79 | 0.0 | 51.63 | 1.05 | 0.0 | 66.67 | 15.43 | 51.27 | 75.14 | 19.28 | 37.32 | 70.77 | -0.95 | 26.92 | -37.68 | 14.48 | 62.7 | 78.33 | 0.04 | -7.42 | -37.26 |
| 22Q4 (13) | 19.41 | 21.01 | 200.46 | 3.65 | 1077.42 | -25.36 | 0.87 | -77.17 | -77.75 | 0 | 0 | 0 | 12.3 | 2.84 | 59.95 | 3.51 | 14.33 | 475.41 | 2.2 | -59.03 | -50.45 | 5.15 | -63.45 | -68.51 | 3.75 | 8.07 | -2.09 | 0 | 0 | 0 | 0.55 | -74.06 | -90.4 | 0 | 0 | 0 | 7.03 | 7.33 | 19.97 | 2.79 | 0.0 | 51.63 | 1.05 | 0.0 | 66.67 | 10.2 | 52.47 | 111.62 | 14.04 | 33.33 | 92.59 | -1.3 | -66.67 | -66.67 | 8.9 | 50.59 | 120.3 | 0.04 | -17.36 | -45.53 |
| 22Q3 (12) | 16.04 | 33.11 | 130.46 | 0.31 | -89.27 | -88.93 | 3.81 | 746.67 | 10.12 | 0 | 0 | 0 | 11.96 | 15.0 | 87.17 | 3.07 | 51.23 | 192.38 | 5.37 | 8.05 | 3.47 | 14.10 | -7.75 | -29.1 | 3.47 | -21.14 | 46.41 | 0 | 0 | 0 | 2.12 | -78.3 | -59.7 | 0 | 0 | 0 | 6.55 | 11.77 | 11.77 | 2.79 | 26.82 | 51.63 | 1.05 | 31.25 | 66.67 | 6.69 | -6.69 | 58.91 | 10.53 | 3.54 | 57.63 | -0.78 | 25.71 | 13.33 | 5.91 | -3.43 | 78.55 | 0.05 | -26.08 | -35.44 |
| 22Q2 (11) | 12.05 | 30.84 | 118.69 | 2.89 | -32.63 | 15.14 | 0.45 | -88.61 | -86.88 | 0 | 0 | 0 | 10.4 | 29.35 | 54.07 | 2.03 | -47.81 | 84.55 | 4.97 | 15.05 | -22.34 | 15.28 | 2.13 | -38.1 | 4.4 | -8.52 | 73.91 | 0 | 0 | -100.0 | 9.77 | 72.31 | 87.16 | 0 | 0 | 0 | 5.86 | 0.86 | 0.0 | 2.2 | 19.57 | 19.57 | 0.8 | 26.98 | 26.98 | 7.17 | -18.62 | 127.62 | 10.17 | -9.92 | 80.64 | -1.05 | -52.17 | -16.67 | 6.12 | -24.63 | 172.0 | 0.07 | 10.93 | -17.24 |
| 22Q1 (10) | 9.21 | 42.57 | 43.23 | 4.29 | -12.27 | 504.23 | 3.95 | 1.02 | -17.36 | 0 | 0 | 0 | 8.04 | 4.55 | 27.42 | 3.89 | 537.7 | 380.25 | 4.32 | -2.7 | -31.43 | 14.96 | -8.53 | -41.55 | 4.81 | 25.59 | 75.55 | 0 | 0 | -100.0 | 5.67 | -1.05 | 9.46 | 0 | 0 | 0 | 5.81 | -0.85 | 13.7 | 1.84 | 0.0 | 37.31 | 0.63 | 0.0 | -20.25 | 8.81 | 82.78 | 49.07 | 11.29 | 54.87 | 40.6 | -0.69 | 11.54 | 6.76 | 8.12 | 100.99 | 57.06 | 0.06 | -19.61 | -16.37 |
| 21Q4 (9) | 6.46 | -7.18 | -22.26 | 4.89 | 74.64 | 757.89 | 3.91 | 13.01 | -17.51 | 0 | 0 | 0 | 7.69 | 20.34 | 15.64 | 0.61 | -41.9 | -69.35 | 4.44 | -14.45 | -32.83 | 16.36 | -17.73 | -41.74 | 3.83 | 61.6 | 74.09 | 0 | 0 | -100.0 | 5.73 | 8.94 | 11.48 | 0 | 0 | 0 | 5.86 | 0.0 | 14.68 | 1.84 | 0.0 | 37.31 | 0.63 | 0.0 | -20.25 | 4.82 | 14.49 | -5.49 | 7.29 | 9.13 | 0.97 | -0.78 | 13.33 | -27.87 | 4.04 | 22.05 | -10.02 | 0.07 | -2.06 | -0.18 |
| 21Q3 (8) | 6.96 | 26.32 | -31.76 | 2.8 | 11.55 | 865.52 | 3.46 | 0.87 | -26.23 | 0 | 0 | 0 | 6.39 | -5.33 | 2.9 | 1.05 | -4.55 | 29.63 | 5.19 | -18.91 | -9.11 | 19.89 | -19.47 | -20.04 | 2.37 | -6.32 | 14.49 | 0 | -100.0 | -100.0 | 5.26 | 0.77 | 3.34 | 0 | 0 | 0 | 5.86 | 0.0 | 14.68 | 1.84 | 0.0 | 37.31 | 0.63 | 0.0 | -20.25 | 4.21 | 33.65 | 35.81 | 6.68 | 18.65 | 27.97 | -0.9 | 0.0 | 4.26 | 3.31 | 47.11 | 53.24 | 0.08 | -5.24 | -10.73 |
| 21Q2 (7) | 5.51 | -14.31 | -15.88 | 2.51 | 253.52 | -22.53 | 3.43 | -28.24 | -26.24 | 0 | 0 | 0 | 6.75 | 6.97 | 24.08 | 1.1 | 35.8 | 12.24 | 6.4 | 1.59 | 16.79 | 24.69 | -3.55 | 0 | 2.53 | -7.66 | -3.8 | 1.0 | -0.99 | 2.04 | 5.22 | 0.77 | 0 | 0 | 0 | 0 | 5.86 | 14.68 | 14.68 | 1.84 | 37.31 | 37.31 | 0.63 | -20.25 | -20.25 | 3.15 | -46.7 | 37.55 | 5.63 | -29.89 | 27.66 | -0.9 | -21.62 | 21.74 | 2.25 | -56.48 | 97.37 | 0.08 | 12.11 | -9.21 |
| 21Q1 (6) | 6.43 | -22.62 | -2.72 | 0.71 | 24.56 | -76.95 | 4.78 | 0.84 | 3.69 | 0 | 0 | 0 | 6.31 | -5.11 | 20.42 | 0.81 | -59.3 | -35.71 | 6.3 | -4.69 | 16.45 | 25.60 | -8.83 | 0 | 2.74 | 24.55 | -4.53 | 1.01 | -0.98 | 2.02 | 5.18 | 0.78 | 0 | 0 | 0 | 0 | 5.11 | 0.0 | 0.0 | 1.34 | 0.0 | 32.67 | 0.79 | 0.0 | 276.19 | 5.91 | 15.88 | 28.76 | 8.03 | 11.22 | 38.21 | -0.74 | -21.31 | 22.11 | 5.17 | 15.14 | 42.03 | 0.07 | -4.06 | -9.58 |
| 20Q4 (5) | 8.31 | -18.53 | 41.09 | 0.57 | 96.55 | -81.0 | 4.74 | 1.07 | 3.72 | 0 | 0 | 0 | 6.65 | 7.09 | 9.56 | 1.99 | 145.68 | 95.1 | 6.61 | 15.76 | 50.91 | 28.08 | 12.91 | 0 | 2.2 | 6.28 | -9.47 | 1.02 | 3.03 | 2.0 | 5.14 | 0.98 | 0 | 0 | 0 | 0 | 5.11 | 0.0 | 0.0 | 1.34 | 0.0 | 32.67 | 0.79 | 0.0 | 276.19 | 5.1 | 64.52 | 53.15 | 7.22 | 38.31 | 58.68 | -0.61 | 35.11 | 19.74 | 4.49 | 107.87 | 74.71 | 0.07 | -12.41 | -10.08 |
| 20Q3 (4) | 10.2 | 55.73 | 0.0 | 0.29 | -91.05 | 0.0 | 4.69 | 0.86 | 0.0 | 0 | 0 | 0.0 | 6.21 | 14.15 | 0.0 | 0.81 | -17.35 | 0.0 | 5.71 | 4.2 | 0.0 | 24.87 | 0 | 0.0 | 2.07 | -21.29 | 0.0 | 0.99 | 1.02 | 0.0 | 5.09 | 0 | 0.0 | 0 | 0 | 0.0 | 5.11 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 3.1 | 35.37 | 0.0 | 5.22 | 18.37 | 0.0 | -0.94 | 18.26 | 0.0 | 2.16 | 89.47 | 0.0 | 0.08 | -3.64 | 0.0 |
