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) | 19.34 | -71.39 | 0 | 0 | 0 | 0 | 0 | 0 | 162.87 | -17.24 | 21.5 | -29.97 | 23.08 | -13.62 | 14.17 | 4.37 | 19.46 | -22.38 | 0 | 0 | 0 | 0 | 0.63 | -25.0 | 12.13 | -34.96 | 11.61 | 35.95 | 0.29 | -34.09 | 63.3 | 4.54 | 75.2 | 8.17 | -0.27 | 0 | 63.03 | 4.6 | 0.18 | 3.16 |
| 2022 (9) | 67.59 | -4.02 | 2.21 | -71.59 | 0 | 0 | 0 | 0 | 196.8 | -13.94 | 30.7 | -47.54 | 26.72 | -46.83 | 13.58 | -38.21 | 25.07 | -24.9 | 0 | 0 | 0 | 0 | 0.84 | -65.99 | 18.65 | 0.0 | 8.54 | 217.47 | 0.44 | 238.46 | 60.55 | -10.5 | 69.52 | -1.35 | -0.29 | 0 | 60.26 | -10.34 | 0.18 | 100.29 |
| 2021 (8) | 70.42 | 145.88 | 7.78 | 0 | 0 | 0 | 0 | 0 | 228.68 | 110.18 | 58.52 | 778.68 | 50.25 | 197.69 | 21.97 | 41.63 | 33.38 | 134.74 | 0 | 0 | 0 | 0 | 2.47 | 4.66 | 18.65 | 11.94 | 2.69 | 33.17 | 0.13 | -45.83 | 67.65 | 388.8 | 70.47 | 337.7 | -0.44 | 0 | 67.21 | 390.94 | 0.09 | -42.13 |
| 2020 (7) | 28.64 | 134.18 | 0 | 0 | 0 | 0 | 0 | 0 | 108.8 | 18.7 | 6.66 | 116.23 | 16.88 | -24.88 | 15.51 | -36.71 | 14.22 | -4.76 | 0 | 0 | 0 | 0 | 2.36 | 11.32 | 16.66 | 0.54 | 2.02 | 18.13 | 0.24 | 300.0 | 13.84 | 48.34 | 16.1 | 45.05 | -0.15 | 0 | 13.69 | 55.39 | 0.15 | 0 |
| 2019 (6) | 12.23 | -8.46 | 3.87 | -52.16 | 0 | 0 | 0 | 0 | 91.66 | 3.55 | 3.08 | -10.98 | 22.47 | -8.95 | 24.51 | -12.07 | 14.93 | -23.4 | 0 | 0 | 0 | 0 | 2.12 | 6.53 | 16.57 | 1.72 | 1.71 | 24.82 | 0.06 | 0 | 9.33 | 6.39 | 11.1 | 9.58 | -0.52 | 0 | 8.81 | 8.63 | 0.00 | 0 |
| 2018 (5) | 13.36 | 46.01 | 8.09 | -9.81 | 0 | 0 | 0 | 0 | 88.52 | 23.46 | 3.46 | 129.14 | 24.68 | 30.38 | 27.88 | 5.6 | 19.49 | 5.18 | 0 | 0 | 0 | 0 | 1.99 | 3.11 | 16.29 | 15.12 | 1.37 | 12.3 | 0 | 0 | 8.77 | 38.55 | 10.13 | 34.17 | -0.66 | 0 | 8.11 | 39.11 | 0.00 | 0 |
| 2017 (4) | 9.15 | 6.27 | 8.97 | 216.96 | 0 | 0 | 0 | 0 | 71.7 | 3.87 | 1.51 | -52.96 | 18.93 | 18.61 | 26.40 | 14.19 | 18.53 | 7.23 | 0 | 0 | 0 | 0 | 1.93 | -3.02 | 14.15 | 1.87 | 1.22 | 35.56 | 0 | 0 | 6.33 | -6.91 | 7.55 | -1.95 | -0.5 | 0 | 5.83 | -7.31 | -0.00 | 0 |
| 2016 (3) | 8.61 | 23.0 | 2.83 | -22.04 | 0 | 0 | 0 | 0 | 69.03 | 13.99 | 3.21 | 5.59 | 15.96 | 14.82 | 23.12 | 0.73 | 17.28 | 41.99 | 0 | 0 | 0 | 0 | 1.99 | -2.45 | 13.89 | 2.06 | 0.9 | 52.54 | 0 | 0 | 6.8 | 22.97 | 7.7 | 25.82 | -0.51 | 0 | 6.29 | 29.16 | -0.00 | 0 |
| 2015 (2) | 7.0 | 31.83 | 3.63 | 19.8 | 0 | 0 | 0 | 0 | 60.56 | 15.02 | 3.04 | 35.71 | 13.9 | -4.07 | 22.95 | -16.6 | 12.17 | 4.28 | 0 | 0 | 0 | 0 | 2.04 | -2.86 | 13.61 | 1.8 | 0.59 | 59.46 | 0 | 0 | 5.53 | 51.51 | 6.12 | 52.24 | -0.66 | 0 | 4.87 | 44.94 | -0.00 | 0 |
| 2014 (1) | 5.31 | -28.92 | 3.03 | -53.6 | 0 | 0 | 0 | 0 | 52.65 | 39.91 | 2.24 | 80.65 | 14.49 | 13.74 | 27.52 | -18.71 | 11.67 | 45.33 | 0 | 0 | 0 | 0 | 2.1 | -4.11 | 13.37 | 1.13 | 0.37 | 54.17 | 0 | 0 | 3.65 | 77.18 | 4.02 | 74.78 | -0.29 | 0 | 3.36 | 63.11 | -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) | 16.99 | -20.38 | -41.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53.07 | 5.65 | 25.11 | 5.08 | -14.48 | -16.86 | 30.3 | -5.64 | 0.93 | 17.00 | -11.28 | -5.69 | 24.28 | -7.47 | 27.92 | 0 | 0 | 0 | 0 | 0 | 0 | 1.15 | 4.55 | 55.41 | 12.13 | 0.0 | 0.0 | 13.76 | 0.0 | 18.52 | 0.27 | 0.0 | -6.9 | 63.15 | 8.75 | 8.99 | 77.18 | 7.05 | 10.51 | 0.8 | -3.61 | 185.71 | 63.95 | 8.57 | 9.84 | 0.20 | 2.85 | 5.59 |
| 24Q2 (19) | 21.34 | 4.66 | -2.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50.23 | 34.92 | 15.71 | 5.94 | 54.69 | 2.06 | 32.11 | 26.32 | 9.0 | 19.16 | 21.18 | 7.99 | 26.24 | 16.83 | 17.77 | 0 | 0 | 0 | 0 | 0 | 0 | 1.1 | -12.7 | 54.93 | 12.13 | 0.0 | -34.96 | 13.76 | 18.52 | 18.52 | 0.27 | -6.9 | -6.9 | 58.07 | -13.52 | 12.04 | 72.1 | -8.78 | 13.13 | 0.83 | 80.43 | 203.75 | 58.9 | -12.88 | 15.42 | 0.19 | 6.16 | 6.51 |
| 24Q1 (18) | 20.39 | 5.43 | -68.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.23 | -1.17 | -5.44 | 3.84 | -28.36 | -8.57 | 25.42 | 10.14 | -8.86 | 15.82 | 11.61 | 0.12 | 22.46 | 15.42 | 10.04 | 0 | 0 | 0 | 0 | 0 | 0 | 1.26 | 100.0 | 41.57 | 12.13 | 0.0 | -34.96 | 11.61 | 0.0 | 35.95 | 0.29 | 0.0 | -34.09 | 67.15 | 6.08 | 3.71 | 79.04 | 5.11 | 7.2 | 0.46 | 270.37 | 35.29 | 67.61 | 7.27 | 3.87 | 0.18 | -1.07 | 4.83 |
| 23Q4 (17) | 19.34 | -33.47 | -71.39 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.67 | -11.2 | -8.79 | 5.36 | -12.27 | 53.58 | 23.08 | -23.12 | -13.62 | 14.17 | -21.4 | 4.38 | 19.46 | 2.53 | -22.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.63 | -14.86 | -25.0 | 12.13 | 0.0 | -34.96 | 11.61 | 0.0 | 35.95 | 0.29 | 0.0 | -34.09 | 63.3 | 9.25 | 4.54 | 75.2 | 7.67 | 8.17 | -0.27 | -196.43 | 6.9 | 63.03 | 8.26 | 4.6 | 0.18 | -2.26 | 3.16 |
| 23Q3 (16) | 29.07 | 32.62 | -66.03 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 42.42 | -2.28 | 1.19 | 6.11 | 4.98 | 32.54 | 30.02 | 1.9 | -7.46 | 18.03 | 1.59 | 21.45 | 18.98 | -14.81 | -40.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0.74 | 4.23 | 23.33 | 12.13 | -34.96 | -34.96 | 11.61 | 0.0 | 35.95 | 0.29 | 0.0 | -34.09 | 57.94 | 11.79 | 1.54 | 69.84 | 9.59 | 5.75 | 0.28 | 135.0 | -61.11 | 58.22 | 14.09 | 0.76 | 0.19 | 3.75 | 4.28 |
| 23Q2 (15) | 21.92 | -66.09 | -55.41 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 43.41 | 10.26 | -19.57 | 5.82 | 38.57 | -22.5 | 29.46 | 5.63 | -32.49 | 17.75 | 12.35 | -0.96 | 22.28 | 9.16 | -37.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.71 | -20.22 | 16.39 | 18.65 | 0.0 | 0.0 | 11.61 | 35.95 | 35.95 | 0.29 | -34.09 | -34.09 | 51.83 | -19.95 | -1.18 | 63.73 | -13.56 | 3.74 | -0.8 | -335.29 | -366.67 | 51.03 | -21.6 | -3.26 | 0.18 | 4.49 | 65.13 |
| 23Q1 (14) | 64.65 | -4.35 | 53.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 39.37 | -4.67 | -33.97 | 4.2 | 20.34 | -72.17 | 27.89 | 4.38 | -44.35 | 15.80 | 16.35 | -21.76 | 20.41 | -18.59 | -43.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.89 | 5.95 | -64.11 | 18.65 | 0.0 | 0.0 | 8.54 | 0.0 | 217.47 | 0.44 | 0.0 | 238.46 | 64.75 | 6.94 | -21.74 | 73.73 | 6.06 | -13.83 | 0.34 | 217.24 | -12.82 | 65.09 | 8.02 | -21.7 | 0.17 | -2.64 | 94.63 |
| 22Q4 (13) | 67.59 | -21.02 | -4.02 | 2.21 | -4.33 | -71.59 | 0 | 0 | 0 | 0 | 0 | 0 | 41.3 | -1.48 | -34.44 | 3.49 | -24.3 | -75.05 | 26.72 | -17.63 | -46.83 | 13.58 | -8.55 | -38.22 | 25.07 | -21.24 | -24.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0.84 | 40.0 | -65.99 | 18.65 | 0.0 | 0.0 | 8.54 | 0.0 | 217.47 | 0.44 | 0.0 | 238.46 | 60.55 | 6.12 | -10.5 | 69.52 | 5.27 | -1.35 | -0.29 | -140.28 | 34.09 | 60.26 | 4.29 | -10.34 | 0.18 | -1.2 | 100.29 |
| 22Q3 (12) | 85.58 | 74.08 | 27.9 | 2.31 | -84.9 | -91.53 | 0 | 0 | 0 | 0 | 0 | 0 | 41.92 | -22.33 | -37.38 | 4.61 | -38.62 | -75.9 | 32.44 | -25.66 | -46.05 | 14.85 | -17.15 | -50.11 | 31.83 | -11.19 | 17.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.6 | -1.64 | -75.21 | 18.65 | 0.0 | 0.0 | 8.54 | 0.0 | 217.47 | 0.44 | 0.0 | 238.46 | 57.06 | 8.79 | 6.32 | 66.04 | 7.5 | 16.93 | 0.72 | 140.0 | 267.44 | 57.78 | 9.54 | 8.53 | 0.18 | 64.3 | 104.24 |
| 22Q2 (11) | 49.16 | 16.94 | 49.2 | 15.3 | -32.66 | -40.77 | 0 | 0 | 0 | 0 | 0 | 0 | 53.97 | -9.48 | -8.06 | 7.51 | -50.23 | -57.09 | 43.64 | -12.93 | -3.83 | 17.92 | -11.24 | -35.05 | 35.84 | -0.53 | 71.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0.61 | -75.4 | -74.9 | 18.65 | 0.0 | 11.94 | 8.54 | 217.47 | 217.47 | 0.44 | 238.46 | 238.46 | 52.45 | -36.61 | 51.85 | 61.43 | -28.2 | 64.47 | 0.3 | -23.08 | 173.17 | 52.75 | -36.55 | 54.56 | 0.11 | 23.15 | -22.06 |
| 22Q1 (10) | 42.04 | -40.3 | -4.56 | 22.72 | 192.03 | 784.05 | 0 | 0 | 0 | 0 | 0 | 0 | 59.62 | -5.37 | 48.9 | 15.09 | 7.86 | 90.77 | 50.12 | -0.26 | 160.23 | 20.19 | -8.13 | 34.03 | 36.03 | 7.94 | 131.7 | 0 | 0 | 0 | 0 | 0 | 0 | 2.48 | 0.4 | 5.53 | 18.65 | 0.0 | 11.94 | 2.69 | 0.0 | 33.17 | 0.13 | 0.0 | -45.83 | 82.74 | 22.31 | 280.59 | 85.56 | 21.41 | 256.35 | 0.39 | 188.64 | 244.44 | 83.13 | 23.69 | 287.19 | 0.09 | 0.19 | -39.15 |
| 21Q4 (9) | 70.42 | 5.25 | 145.88 | 7.78 | -71.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.0 | -5.89 | 73.17 | 13.99 | -26.87 | 217.95 | 50.25 | -16.43 | 197.69 | 21.97 | -26.16 | 41.65 | 33.38 | 22.77 | 134.74 | 0 | 0 | 0 | 0 | 0 | 0 | 2.47 | 2.07 | 4.66 | 18.65 | 0.0 | 11.94 | 2.69 | 0.0 | 33.17 | 0.13 | 0.0 | -45.83 | 67.65 | 26.05 | 388.8 | 70.47 | 24.77 | 337.7 | -0.44 | -2.33 | -193.33 | 67.21 | 26.24 | 390.94 | 0.09 | 0.75 | -42.13 |
| 21Q3 (8) | 66.91 | 103.07 | 423.55 | 27.27 | 5.57 | 1101.32 | 0 | 0 | 0 | 0 | 0 | 0 | 66.94 | 14.04 | 127.92 | 19.13 | 9.31 | 1507.56 | 60.13 | 32.5 | 125.37 | 29.76 | 7.87 | 7.19 | 27.19 | 29.85 | 100.96 | 0 | 0 | 0 | 0 | 0 | 0 | 2.42 | -0.41 | 0.83 | 18.65 | 11.94 | 12.69 | 2.69 | 0.0 | 33.17 | 0.13 | 0.0 | -45.83 | 53.67 | 55.39 | 468.54 | 56.48 | 51.22 | 382.32 | -0.43 | -4.88 | -16.22 | 53.24 | 55.99 | 486.99 | 0.09 | -37.3 | 53.21 |
| 21Q2 (7) | 32.95 | -25.2 | 162.55 | 25.83 | 905.06 | 714.83 | 0 | 0 | 0 | 0 | 0 | 0 | 58.7 | 46.6 | 165.85 | 17.5 | 121.24 | 4275.0 | 45.38 | 135.62 | 106.55 | 27.59 | 83.16 | 0 | 20.94 | 34.66 | 40.16 | 0 | 0 | 0 | 0 | 0 | 0 | 2.43 | 3.4 | 0.41 | 16.66 | 0.0 | 0.6 | 2.69 | 33.17 | 33.17 | 0.13 | -45.83 | -45.83 | 34.54 | 58.88 | 318.67 | 37.35 | 55.56 | 255.04 | -0.41 | -51.85 | 24.07 | 34.13 | 58.97 | 342.67 | 0.14 | -3.85 | 141.31 |
| 21Q1 (6) | 44.05 | 53.81 | 135.18 | 2.57 | 0 | -61.53 | 0 | 0 | 0 | 0 | 0 | 0 | 40.04 | 10.06 | 90.85 | 7.91 | 79.77 | 1063.24 | 19.26 | 14.1 | -8.46 | 15.06 | -2.91 | 0 | 15.55 | 9.35 | -3.54 | 0 | 0 | 0 | 0 | 0 | 0 | 2.35 | -0.42 | -4.47 | 16.66 | 0.0 | 0.6 | 2.02 | 0.0 | 18.13 | 0.24 | 0.0 | 300.0 | 21.74 | 57.08 | 117.18 | 24.01 | 49.13 | 103.82 | -0.27 | -80.0 | 43.75 | 21.47 | 56.83 | 125.29 | 0.15 | -4.71 | 3291.07 |
| 20Q4 (5) | 28.64 | 124.1 | 134.18 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 36.38 | 23.87 | 53.7 | 4.4 | 269.75 | 836.17 | 16.88 | -36.73 | -24.88 | 15.51 | -44.12 | 0 | 14.22 | 5.1 | -4.76 | 0 | 0 | 0 | 0 | 0 | 0 | 2.36 | -1.67 | 11.32 | 16.66 | 0.66 | 0.54 | 2.02 | 0.0 | 18.13 | 0.24 | 0.0 | 300.0 | 13.84 | 46.61 | 48.34 | 16.1 | 37.49 | 45.05 | -0.15 | 59.46 | 71.15 | 13.69 | 50.94 | 55.39 | 0.15 | 166.73 | 0 |
| 20Q3 (4) | 12.78 | 1.83 | 0.0 | 2.27 | -28.39 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 29.37 | 33.02 | 0.0 | 1.19 | 197.5 | 0.0 | 26.68 | 21.44 | 0.0 | 27.76 | 0 | 0.0 | 13.53 | -9.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.4 | -0.83 | 0.0 | 16.55 | -0.06 | 0.0 | 2.02 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 9.44 | 14.42 | 0.0 | 11.71 | 11.31 | 0.0 | -0.37 | 31.48 | 0.0 | 9.07 | 17.64 | 0.0 | 0.06 | -1.25 | 0.0 |
