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) | 63.25 | -39.17 | 10.64 | -0.47 | 1.43 | 101.41 | 0 | 0 | 353.48 | -15.58 | 24.2 | -42.67 | 42.14 | -5.85 | 11.92 | 11.52 | 77.56 | -8.31 | 33.74 | -3.85 | 8.57 | -40.03 | 5.51 | -23.79 | 41.98 | 0.0 | 14.47 | 50.89 | 7.11 | 0 | 45.7 | -26.87 | 67.29 | -6.63 | -11.91 | 0 | 33.79 | -38.99 | 0.00 | 0 |
| 2022 (9) | 103.98 | 7.21 | 10.69 | 0 | 0.71 | 0 | 0 | 0 | 418.72 | 1.0 | 42.21 | 43.52 | 44.76 | 7.31 | 10.69 | 6.25 | 84.59 | 23.33 | 35.09 | 74.93 | 14.29 | -4.73 | 7.23 | -26.45 | 41.98 | 0.0 | 9.59 | 46.19 | 0 | 0 | 62.49 | 66.06 | 72.07 | 63.09 | -7.11 | 0 | 55.38 | 44.6 | 0.00 | 0 |
| 2021 (8) | 96.99 | 64.89 | 0 | 0 | 0 | 0 | 0 | 0 | 414.56 | 100.58 | 29.41 | 451.78 | 41.71 | -1.77 | 10.06 | -51.03 | 68.59 | 9.74 | 20.06 | -18.69 | 15.0 | -44.61 | 9.83 | 22.42 | 41.98 | 8.08 | 6.56 | 9.88 | 0 | 0 | 37.63 | 241.16 | 44.19 | 159.94 | 0.67 | -52.48 | 38.3 | 207.88 | 0.00 | 0 |
| 2020 (7) | 58.82 | 21.05 | 18.21 | 0 | 0 | 0 | 0 | 0 | 206.68 | 99.36 | 5.33 | -4.48 | 42.46 | 293.88 | 20.54 | 97.57 | 62.5 | 289.41 | 24.67 | 5506.82 | 27.08 | 441.6 | 8.03 | 207.66 | 38.84 | 35.05 | 5.97 | 10.15 | 0 | 0 | 11.03 | 20.28 | 17.0 | 16.52 | 1.41 | -6.62 | 12.44 | 16.48 | 0.00 | 0 |
| 2019 (6) | 48.59 | 214.7 | 0 | 0 | 0 | 0 | 0 | 0 | 103.67 | 3.26 | 5.58 | -21.52 | 10.78 | 8.12 | 10.40 | 4.71 | 16.05 | 2.82 | 0.44 | -13.73 | 5.0 | 0 | 2.61 | 80.0 | 28.76 | 38.54 | 5.42 | 15.07 | 0 | 0 | 9.17 | -3.98 | 14.59 | 2.31 | 1.51 | -10.65 | 10.68 | -4.98 | 0.00 | 0 |
| 2018 (5) | 15.44 | 8.96 | 0 | 0 | 0 | 0 | 0 | 0 | 100.4 | 8.72 | 7.11 | 3.34 | 9.97 | 25.57 | 9.93 | 15.5 | 15.61 | -4.47 | 0.51 | -8.93 | 0 | 0 | 1.45 | -28.92 | 20.76 | 0.0 | 4.71 | 17.16 | 0 | 0 | 9.55 | 6.58 | 14.26 | 9.86 | 1.69 | -25.22 | 11.24 | 0.18 | 0.00 | 0 |
| 2017 (4) | 14.17 | -25.38 | 0 | 0 | 0 | 0 | 0 | 0 | 92.35 | 10.88 | 6.88 | 12.23 | 7.94 | -3.99 | 8.60 | -13.41 | 16.34 | 38.71 | 0.56 | -9.68 | 0 | 0 | 2.04 | -20.93 | 20.76 | 0.0 | 4.02 | 17.89 | 0 | 0 | 8.96 | 13.99 | 12.98 | 15.17 | 2.26 | 100.0 | 11.22 | 24.81 | 0.00 | 0 |
| 2016 (3) | 18.99 | 4.0 | 0 | 0 | 0 | 0 | 0 | 0 | 83.29 | 13.89 | 6.13 | 30.7 | 8.27 | 18.14 | 9.93 | 3.73 | 11.78 | 13.6 | 0.62 | -13.89 | 0 | 0 | 2.58 | 6.17 | 20.76 | 0.0 | 3.41 | 15.99 | 0 | 0 | 7.86 | 25.16 | 11.27 | 22.37 | 1.13 | 85.25 | 8.99 | 30.48 | 0.00 | 0 |
| 2015 (2) | 18.26 | 4.16 | 0 | 0 | 0 | 0 | 0 | 0 | 73.13 | 7.2 | 4.69 | 36.73 | 7.0 | -4.63 | 9.57 | -11.04 | 10.37 | 30.6 | 0.72 | -8.86 | 0 | 0 | 2.43 | -21.61 | 20.76 | 0.0 | 2.94 | 13.51 | 0 | 0 | 6.28 | 33.05 | 9.21 | 25.99 | 0.61 | 38.64 | 6.89 | 33.53 | 0.00 | 0 |
| 2014 (1) | 17.53 | 1.98 | 0 | 0 | 0 | 0 | 0 | 0 | 68.22 | 0.19 | 3.43 | 32.43 | 7.34 | -8.59 | 10.76 | -8.77 | 7.94 | -8.0 | 0.79 | -51.23 | 0 | 0 | 3.1 | 67.57 | 20.76 | 0.0 | 2.59 | 11.16 | 0 | 0 | 4.72 | 41.74 | 7.31 | 13.69 | 0.44 | 83.33 | 5.16 | 44.54 | 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) | 52.72 | -26.2 | -17.29 | 10.23 | 102.98 | -19.83 | 2.86 | 0.0 | 100.0 | 0 | 0 | 0 | 79.57 | -3.29 | -11.29 | -1.05 | -400.0 | -117.53 | 40.6 | -0.49 | -12.14 | 12.26 | 2.55 | -3.32 | 67.59 | 9.72 | -18.56 | 34.25 | 9.29 | -1.97 | 5.71 | -20.03 | -33.37 | 8.89 | 61.05 | 61.05 | 41.98 | 0.0 | 0.0 | 16.93 | 0.0 | 17.0 | 11.91 | 0.0 | 67.51 | 28.67 | -3.57 | -25.03 | 57.52 | -1.79 | -3.86 | -8.45 | 47.48 | 23.87 | 20.22 | 48.24 | -25.5 | 0.00 | 0 | 0 |
| 24Q2 (19) | 71.44 | 11.05 | -20.93 | 5.04 | 19.15 | -61.59 | 2.86 | 0.0 | 100.0 | 0 | 0 | 0 | 82.28 | -2.83 | -8.1 | -0.21 | -105.13 | -104.74 | 40.8 | -14.79 | -12.41 | 11.95 | -12.98 | -2.81 | 61.6 | -12.75 | -26.94 | 31.34 | -1.66 | -11.34 | 7.14 | 0.0 | -47.38 | 5.52 | 6.15 | -5.96 | 41.98 | 0.0 | 0.0 | 16.93 | 17.0 | 17.0 | 11.91 | 67.51 | 67.51 | 29.73 | -20.08 | -7.81 | 58.57 | -0.36 | 8.81 | -16.09 | -32.43 | -27.5 | 13.64 | -45.55 | -30.51 | 0.00 | 0 | 0 |
| 24Q1 (18) | 64.33 | 1.71 | -30.82 | 4.23 | -60.24 | -57.99 | 2.86 | 100.0 | 100.0 | 0 | 0 | 0 | 84.68 | -0.02 | -5.45 | 4.09 | -42.15 | -39.14 | 47.88 | 13.62 | -0.79 | 13.73 | 15.21 | 14.14 | 70.6 | -8.97 | -19.75 | 31.87 | -5.54 | -16.7 | 7.14 | -16.69 | -47.38 | 5.2 | -5.63 | -21.69 | 41.98 | 0.0 | 0.0 | 14.47 | 0.0 | 50.89 | 7.11 | 0.0 | 0 | 37.2 | -18.6 | -6.58 | 58.78 | -12.65 | 18.96 | -12.15 | -2.02 | -44.3 | 25.05 | -25.87 | -20.22 | 0.00 | 0 | 0 |
| 23Q4 (17) | 63.25 | -0.77 | -39.17 | 10.64 | -16.61 | -0.47 | 1.43 | 0.0 | 101.41 | 0 | 0 | 0 | 84.7 | -5.57 | -11.49 | 7.07 | 18.03 | -0.84 | 42.14 | -8.81 | -5.85 | 11.92 | -5.97 | 11.52 | 77.56 | -6.54 | -8.31 | 33.74 | -3.43 | -3.85 | 8.57 | 0.0 | -40.03 | 5.51 | -0.18 | -23.79 | 41.98 | 0.0 | 0.0 | 14.47 | 0.0 | 50.89 | 7.11 | 0.0 | 0 | 45.7 | 19.51 | -26.87 | 67.29 | 12.47 | -6.63 | -11.91 | -7.3 | -67.51 | 33.79 | 24.5 | -38.99 | 0.00 | 0 | 0 |
| 23Q3 (16) | 63.74 | -29.45 | -38.98 | 12.76 | -2.74 | 480.0 | 1.43 | 0.0 | 101.41 | 0 | 0 | 0 | 89.7 | 0.19 | -13.75 | 5.99 | 35.21 | -36.61 | 46.21 | -0.79 | 1.4 | 12.68 | 3.1 | 18.77 | 82.99 | -1.57 | 7.61 | 34.94 | -1.16 | 15.58 | 8.57 | -36.85 | -40.03 | 5.52 | -5.96 | -24.38 | 41.98 | 0.0 | 0.0 | 14.47 | 0.0 | 50.89 | 7.11 | 0.0 | 0 | 38.24 | 18.57 | -29.6 | 59.83 | 11.15 | -6.38 | -11.1 | 12.04 | -9.25 | 27.14 | 38.26 | -38.54 | 0.00 | 0 | 0 |
| 23Q2 (15) | 90.35 | -2.84 | -20.4 | 13.12 | 30.29 | 0 | 1.43 | 0.0 | 0 | 0 | 0 | 0 | 89.53 | -0.03 | -19.92 | 4.43 | -34.08 | -67.4 | 46.58 | -3.48 | -6.78 | 12.30 | 2.19 | 5.01 | 84.31 | -4.16 | 13.82 | 35.35 | -7.61 | 22.91 | 13.57 | 0.0 | -9.53 | 5.87 | -11.6 | -21.0 | 41.98 | 0.0 | 0.0 | 14.47 | 50.89 | 50.89 | 7.11 | 0 | 0 | 32.25 | -19.01 | -28.13 | 53.83 | 8.95 | -1.16 | -12.62 | -49.88 | -1.94 | 19.63 | -37.48 | -39.58 | 0.00 | 0 | 0 |
| 23Q1 (14) | 92.99 | -10.57 | -10.66 | 10.07 | -5.8 | 0 | 1.43 | 101.41 | 0 | 0 | 0 | 0 | 89.56 | -6.41 | -16.47 | 6.72 | -5.75 | -44.14 | 48.26 | 7.82 | 11.53 | 12.03 | 12.57 | 17.1 | 87.97 | 4.0 | 15.57 | 38.26 | 9.03 | 98.44 | 13.57 | -5.04 | -9.53 | 6.64 | -8.16 | -30.69 | 41.98 | 0.0 | 0.0 | 9.59 | 0.0 | 46.19 | 0 | 0 | 0 | 39.82 | -36.28 | 38.84 | 49.41 | -31.44 | 40.25 | -8.42 | -18.42 | -1488.68 | 31.4 | -43.3 | 11.55 | 0.00 | 0 | 0 |
| 22Q4 (13) | 103.98 | -0.46 | 7.21 | 10.69 | 385.91 | 0 | 0.71 | 0.0 | 0 | 0 | 0 | 0 | 95.69 | -7.99 | -7.89 | 7.13 | -24.55 | -34.53 | 44.76 | -1.78 | 7.31 | 10.69 | 0.15 | 6.25 | 84.59 | 9.69 | 23.33 | 35.09 | 16.08 | 74.93 | 14.29 | 0.0 | -4.73 | 7.23 | -0.96 | -26.45 | 41.98 | 0.0 | 0.0 | 9.59 | 0.0 | 46.19 | 0 | 0 | 0 | 62.49 | 15.04 | 66.06 | 72.07 | 12.77 | 63.09 | -7.11 | 30.02 | -1161.19 | 55.38 | 25.41 | 44.6 | 0.00 | 0 | 0 |
| 22Q3 (12) | 104.46 | -7.96 | 63.99 | 2.2 | 0 | 193.33 | 0.71 | 0 | 0 | 0 | 0 | 0 | 104.0 | -6.98 | 0.19 | 9.45 | -30.46 | 47.2 | 45.57 | -8.81 | -4.57 | 10.67 | -8.85 | -8.49 | 77.12 | 4.12 | 13.81 | 30.23 | 5.11 | 43.07 | 14.29 | -4.73 | -10.63 | 7.3 | -1.75 | -19.25 | 41.98 | 0.0 | 0.62 | 9.59 | 0.0 | 46.19 | 0 | 0 | 0 | 54.32 | 21.06 | 99.49 | 63.91 | 17.35 | 89.19 | -10.16 | 17.93 | -1007.14 | 44.16 | 35.92 | 55.77 | 0.00 | 0 | 0 |
| 22Q2 (11) | 113.5 | 9.04 | 81.02 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 111.8 | 4.27 | 5.32 | 13.59 | 12.97 | 44.73 | 49.97 | 15.48 | 8.87 | 11.71 | 13.96 | -7.74 | 74.07 | -2.69 | 17.95 | 28.76 | 49.17 | 32.11 | 15.0 | 0.0 | -20.0 | 7.43 | -22.44 | 0.0 | 41.98 | 0.0 | 2.39 | 9.59 | 46.19 | 60.64 | 0 | 0 | 0 | 44.87 | 56.45 | 109.77 | 54.46 | 54.58 | 99.05 | -12.38 | -2235.85 | -942.18 | 32.49 | 15.42 | 42.13 | 0.00 | 0 | 0 |
| 22Q1 (10) | 104.09 | 7.32 | 91.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 107.22 | 3.21 | 6.45 | 12.03 | 10.47 | 343.91 | 43.27 | 3.74 | 0.19 | 10.28 | 2.14 | -31.93 | 76.12 | 10.98 | 21.11 | 19.28 | -3.89 | -14.84 | 15.0 | 0.0 | -42.81 | 9.58 | -2.54 | 24.25 | 41.98 | 0.0 | 7.45 | 6.56 | 0.0 | 9.88 | 0 | 0 | 0 | 28.68 | -23.78 | 89.68 | 35.23 | -20.28 | 67.05 | -0.53 | -179.1 | -159.55 | 28.15 | -26.5 | 75.83 | 0.00 | 0 | 0 |
| 21Q4 (9) | 96.99 | 52.26 | 64.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 103.89 | 0.09 | 5.27 | 10.89 | 69.63 | 1455.71 | 41.71 | -12.65 | -1.77 | 10.06 | -13.74 | -51.03 | 68.59 | 1.22 | 9.74 | 20.06 | -5.06 | -18.69 | 15.0 | -6.19 | -44.61 | 9.83 | 8.74 | 22.42 | 41.98 | 0.62 | 8.08 | 6.56 | 0.0 | 9.88 | 0 | 0 | 0 | 37.63 | 38.19 | 241.16 | 44.19 | 30.82 | 159.94 | 0.67 | -40.18 | -52.48 | 38.3 | 35.1 | 207.88 | 0.00 | 0 | 0 |
| 21Q3 (8) | 63.7 | 1.59 | 67.02 | 0.75 | -80.16 | -94.19 | 0 | 0 | 0 | 0 | 0 | 0 | 103.8 | -2.21 | 85.19 | 6.42 | -31.63 | 439.5 | 47.75 | 4.03 | 16.26 | 11.66 | -8.1 | -61.41 | 67.76 | 7.9 | 8.28 | 21.13 | -2.94 | -15.55 | 15.99 | -14.72 | -67.92 | 9.04 | 21.67 | 28.96 | 41.72 | 1.76 | 40.95 | 6.56 | 9.88 | 9.88 | 0 | 0 | 0 | 27.23 | 27.3 | 177.86 | 33.78 | 23.46 | 114.2 | 1.12 | -23.81 | 514.81 | 28.35 | 24.02 | 197.48 | 0.00 | 0 | 0 |
| 21Q2 (7) | 62.7 | 15.11 | -6.05 | 3.78 | -72.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 106.15 | 5.39 | 246.78 | 9.39 | 246.49 | 181.98 | 45.9 | 6.27 | 284.1 | 12.69 | -15.93 | 0 | 62.8 | -0.08 | 229.49 | 21.77 | -3.84 | 5209.76 | 18.75 | -28.52 | -25.18 | 7.43 | -3.63 | 19.84 | 41.0 | 4.94 | 42.56 | 5.97 | 0.0 | 0.0 | 0 | 0 | 0 | 21.39 | 41.47 | 148.43 | 27.36 | 29.73 | 87.65 | 1.47 | 65.17 | 68.97 | 22.86 | 42.79 | 141.14 | 0.00 | 0 | 0 |
| 21Q1 (6) | 54.47 | -7.4 | 21.86 | 13.6 | -25.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.72 | 2.06 | 372.2 | 2.71 | 287.14 | 2363.64 | 43.19 | 1.72 | 370.48 | 15.10 | -26.51 | 0 | 62.85 | 0.56 | 220.01 | 22.64 | -8.23 | 5165.12 | 26.23 | -3.14 | 424.6 | 7.71 | -3.99 | 18.07 | 39.07 | 0.59 | 35.85 | 5.97 | 0.0 | 10.15 | 0 | 0 | 0 | 15.12 | 37.08 | 62.93 | 21.09 | 24.06 | 43.47 | 0.89 | -36.88 | 14.1 | 16.01 | 28.7 | 59.15 | 0.00 | 0 | 0 |
| 20Q4 (5) | 58.82 | 54.22 | 21.05 | 18.21 | 41.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98.69 | 76.07 | 253.85 | 0.7 | -41.18 | -58.33 | 42.46 | 3.38 | 293.88 | 20.54 | -32.03 | 0 | 62.5 | -0.13 | 289.41 | 24.67 | -1.4 | 5506.82 | 27.08 | -45.67 | 441.6 | 8.03 | 14.55 | 207.66 | 38.84 | 31.22 | 35.05 | 5.97 | 0.0 | 10.15 | 0 | 0 | 0 | 11.03 | 12.55 | 20.28 | 17.0 | 7.8 | 16.52 | 1.41 | 622.22 | -6.62 | 12.44 | 30.54 | 16.48 | 0.00 | 0 | 0 |
| 20Q3 (4) | 38.14 | -42.85 | 0.0 | 12.91 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 56.05 | 83.11 | 0.0 | 1.19 | -64.26 | 0.0 | 41.07 | 243.68 | 0.0 | 30.23 | 0 | 0.0 | 62.58 | 228.33 | 0.0 | 25.02 | 6002.44 | 0.0 | 49.84 | 98.88 | 0.0 | 7.01 | 13.06 | 0.0 | 29.6 | 2.92 | 0.0 | 5.97 | 0.0 | 0.0 | 0 | 0 | 0.0 | 9.8 | 13.82 | 0.0 | 15.77 | 8.16 | 0.0 | -0.27 | -131.03 | 0.0 | 9.53 | 0.53 | 0.0 | 0.00 | 0 | 0.0 |
