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) | 9.46 | 67.43 | 12.32 | 320.48 | 0.47 | 9.3 | 0 | 0 | 165.66 | 146.41 | 2.37 | 0 | 31.14 | 454.09 | 18.80 | 124.87 | 33.62 | 32.1 | 0 | 0 | 1.95 | -19.42 | 0.04 | 100.0 | 7.15 | 0.0 | 0.95 | 1.06 | 0.06 | 0.0 | 3.13 | 306.49 | 4.14 | 132.58 | -0.1 | 0 | 3.03 | 326.76 | 0.00 | 0 |
| 2022 (9) | 5.65 | 36.8 | 2.93 | -48.95 | 0.43 | 0 | 0 | 0 | 67.23 | -12.14 | 0 | 0 | 5.62 | -2.94 | 8.36 | 10.48 | 25.45 | 14.74 | 0.02 | -33.33 | 2.42 | 0 | 0.02 | 100.0 | 7.15 | -30.04 | 0.94 | 0.0 | 0.06 | 0 | 0.77 | -8.33 | 1.78 | -0.56 | -0.06 | 0 | 0.71 | -8.97 | 0.00 | 0 |
| 2021 (8) | 4.13 | 105.47 | 5.74 | 16.67 | 0 | 0 | 0 | 0 | 76.52 | 2.0 | -0.91 | 0 | 5.79 | 14.2 | 7.57 | 11.96 | 22.18 | -5.29 | 0.03 | 0.0 | 0 | 0 | 0.01 | 0 | 10.22 | 37.18 | 0.94 | 17.5 | 0 | 0 | 0.84 | -69.57 | 1.79 | -49.86 | -0.06 | 0 | 0.78 | -71.94 | 0.00 | 0 |
| 2020 (7) | 2.01 | -39.64 | 4.92 | -48.37 | 0 | 0 | 0 | 0 | 75.02 | 8.65 | 1.41 | 1662.5 | 5.07 | 2.84 | 6.76 | -5.34 | 23.42 | 75.43 | 0.03 | 0 | 10.67 | 0 | 0 | 0 | 7.45 | 9.08 | 0.8 | 0.0 | 0 | 0 | 2.76 | 91.67 | 3.57 | 59.38 | 0.02 | -33.33 | 2.78 | 89.12 | 0.00 | 0 |
| 2019 (6) | 3.33 | 5.38 | 9.53 | 834.31 | 0 | 0 | 0 | 0 | 69.05 | -4.1 | 0.08 | -95.4 | 4.93 | 16.82 | 7.14 | 21.82 | 13.35 | 135.45 | 0 | 0 | 0 | 0 | 0 | 0 | 6.83 | 13.46 | 0.8 | 29.03 | 0 | 0 | 1.44 | -50.52 | 2.24 | -36.54 | 0.03 | 0.0 | 1.47 | -50.0 | 0.00 | 0 |
| 2018 (5) | 3.16 | 187.27 | 1.02 | -80.42 | 0.08 | -20.0 | 0 | 0 | 72.0 | 5.51 | 1.74 | -28.1 | 4.22 | -22.28 | 5.86 | -26.34 | 5.67 | -30.6 | 0 | 0 | 0.14 | -36.36 | 0 | 0 | 6.02 | 18.97 | 0.62 | 63.16 | 0 | 0 | 2.91 | 19.75 | 3.53 | 25.62 | 0.03 | -25.0 | 2.94 | 19.03 | 0.00 | 0 |
| 2017 (4) | 1.1 | 34.15 | 5.21 | -19.47 | 0.1 | -37.5 | 0 | 0 | 68.24 | 83.1 | 2.42 | 103.36 | 5.43 | 59.71 | 7.96 | -12.77 | 8.17 | 0.62 | 0 | 0 | 0.22 | -33.33 | 0.01 | -50.0 | 5.06 | 0.0 | 0.38 | 0.0 | 0 | 0 | 2.43 | 24200.0 | 2.81 | 620.51 | 0.04 | 100.0 | 2.47 | 8133.33 | 0.00 | 0 |
| 2016 (3) | 0.82 | 0.0 | 6.47 | 46.71 | 0.16 | 0.0 | 0 | 0 | 37.27 | -10.6 | 1.19 | 0 | 3.4 | -10.99 | 9.12 | -0.44 | 8.12 | 92.87 | 0 | 0 | 0.33 | -32.65 | 0.02 | -50.0 | 5.06 | 0.0 | 0.38 | 0.0 | 0 | 0 | 0.01 | 0 | 0.39 | 0 | 0.02 | 0 | 0.03 | 0 | 0.00 | 0 |
| 2015 (2) | 0.82 | 36.67 | 4.41 | -14.7 | 0.16 | 45.45 | 0 | 0 | 41.69 | -37.44 | -2.6 | 0 | 3.82 | -41.5 | 9.16 | -6.49 | 4.21 | -23.32 | 0 | 0 | 0.49 | -5.77 | 0.04 | -20.0 | 5.06 | 0.0 | 0.38 | 31.03 | 0 | 0 | -1.19 | 0 | -0.81 | 0 | -0.01 | 0 | -1.2 | 0 | 0.00 | 0 |
| 2014 (1) | 0.6 | 114.29 | 5.17 | 28.61 | 0.11 | 0.0 | 0 | 0 | 66.64 | 20.31 | 0.94 | -3.09 | 6.53 | 13.37 | 9.80 | -5.77 | 5.49 | 27.97 | 0 | 0 | 0.52 | -20.0 | 0.05 | 25.0 | 5.06 | 0.0 | 0.29 | 52.63 | 0 | 0 | 1.76 | 23.08 | 2.05 | 26.54 | 0 | 0 | 1.76 | 22.22 | 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) | 17.38 | -73.1 | 121.97 | 9.99 | 88.85 | -39.01 | 0.45 | -90.02 | -4.26 | 0 | 0 | 0 | 62.01 | -17.07 | 69.98 | 1.45 | 10.69 | 281.58 | 20.17 | -38.28 | 101.5 | 9.02 | -45.33 | 13.84 | 50.26 | -40.24 | -19.25 | 0 | 0 | 0 | 1.21 | -10.37 | -41.55 | 0.06 | 100.0 | 100.0 | 8.64 | 6.54 | 20.84 | 1.18 | 0.0 | 24.21 | 0.1 | 0.0 | 66.67 | 8.49 | 20.6 | 664.86 | 9.78 | 17.41 | 363.51 | -0.07 | 36.36 | 36.36 | 8.42 | 21.5 | 742.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 64.61 | 744.58 | 883.41 | 5.29 | 31.92 | -67.8 | 4.51 | 925.0 | 880.43 | 0 | 0 | 0 | 74.77 | 149.73 | 32.22 | 1.31 | -54.36 | 274.29 | 32.68 | 141.18 | 82.06 | 16.49 | 119.0 | -1.92 | 84.11 | 49.05 | 85.76 | 0 | 0 | 0 | 1.35 | -89.55 | -37.21 | 0.03 | -25.0 | 200.0 | 8.11 | 13.43 | 13.43 | 1.18 | 24.21 | 24.21 | 0.1 | 66.67 | 66.67 | 7.04 | 17.33 | 864.38 | 8.33 | 18.83 | 378.74 | -0.11 | -22.22 | 15.38 | 6.93 | 17.26 | 1055.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.65 | -19.13 | 78.74 | 4.01 | -67.45 | -49.94 | 0.44 | -6.38 | 0.0 | 0 | 0 | 0 | 29.94 | -47.42 | 90.7 | 2.87 | 42.08 | 855.26 | 13.55 | -56.49 | 152.33 | 7.53 | -59.93 | -7.6 | 56.43 | 67.85 | -5.59 | 0 | 0 | -100.0 | 12.92 | 562.56 | 469.16 | 0.04 | 0.0 | 100.0 | 7.15 | 0.0 | 0.0 | 0.95 | 0.0 | 1.06 | 0.06 | 0.0 | 0.0 | 6.0 | 91.69 | 1438.46 | 7.01 | 69.32 | 404.32 | -0.09 | 10.0 | -28.57 | 5.91 | 95.05 | 1746.88 | 0.00 | 0 | 0 |
| 23Q4 (17) | 9.46 | 20.82 | 67.43 | 12.32 | -24.79 | 320.48 | 0.47 | 0.0 | 9.3 | 0 | 0 | 0 | 56.94 | 56.09 | 222.97 | 2.02 | 431.58 | 162.34 | 31.14 | 211.09 | 454.09 | 18.80 | 137.27 | 124.85 | 33.62 | -45.98 | 32.1 | 0 | 0 | -100.0 | 1.95 | -5.8 | -19.42 | 0.04 | 33.33 | 100.0 | 7.15 | 0.0 | 0.0 | 0.95 | 0.0 | 1.06 | 0.06 | 0.0 | 0.0 | 3.13 | 181.98 | 306.49 | 4.14 | 96.21 | 132.58 | -0.1 | 9.09 | -66.67 | 3.03 | 203.0 | 326.76 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.83 | 19.18 | -12.81 | 16.38 | -0.3 | 11600.0 | 0.47 | 2.17 | 14.63 | 0 | 0 | 0 | 36.48 | -35.49 | 116.37 | 0.38 | 8.57 | 142.7 | 10.01 | -44.23 | 81.67 | 7.92 | -52.89 | 0.14 | 62.24 | 37.46 | 291.94 | 0 | 0 | -100.0 | 2.07 | -3.72 | -17.2 | 0.03 | 200.0 | 50.0 | 7.15 | 0.0 | 0.0 | 0.95 | 0.0 | 1.06 | 0.06 | 0.0 | 0.0 | 1.11 | 52.05 | 0 | 2.11 | 21.26 | 111.0 | -0.11 | 15.38 | -37.5 | 1.0 | 66.67 | 1350.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.57 | 53.5 | -25.26 | 16.43 | 105.12 | 764.74 | 0.46 | 4.55 | 17.95 | 0 | 0 | 0 | 56.55 | 260.19 | 260.42 | 0.35 | 192.11 | 234.62 | 17.95 | 234.26 | 302.47 | 16.82 | 106.31 | 166.09 | 45.28 | -24.24 | 255.42 | 0 | -100.0 | -100.0 | 2.15 | -5.29 | -17.62 | 0.01 | -50.0 | 0.0 | 7.15 | 0.0 | -30.04 | 0.95 | 1.06 | 1.06 | 0.06 | 0.0 | 0.0 | 0.73 | 87.18 | -19.78 | 1.74 | 25.18 | -9.38 | -0.13 | -85.71 | -30.0 | 0.6 | 87.5 | -25.93 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.28 | -24.25 | -38.33 | 8.01 | 173.38 | 63.47 | 0.44 | 2.33 | 12.82 | 0 | 0 | 0 | 15.7 | -10.95 | -7.92 | -0.38 | -149.35 | -197.44 | 5.37 | -4.45 | -2.89 | 8.15 | -2.49 | 9.71 | 59.77 | 134.85 | 190.85 | 0.03 | 50.0 | 0.0 | 2.27 | -6.2 | 40.99 | 0.02 | 0.0 | 100.0 | 7.15 | 0.0 | -30.04 | 0.94 | 0.0 | 0.0 | 0.06 | 0.0 | 0 | 0.39 | -49.35 | -68.29 | 1.39 | -21.91 | -36.24 | -0.07 | -16.67 | -16.67 | 0.32 | -54.93 | -72.65 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.65 | -37.08 | 36.8 | 2.93 | 1992.86 | -48.95 | 0.43 | 4.88 | 0 | 0 | 0 | 0 | 17.63 | 4.57 | -12.07 | 0.77 | 186.52 | 138.5 | 5.62 | 2.0 | -2.94 | 8.36 | 5.67 | 10.46 | 25.45 | 60.26 | 14.74 | 0.02 | -33.33 | -33.33 | 2.42 | -3.2 | 0 | 0.02 | 0.0 | 100.0 | 7.15 | 0.0 | -30.04 | 0.94 | 0.0 | 0.0 | 0.06 | 0.0 | 0 | 0.77 | 0 | -8.33 | 1.78 | 78.0 | -0.56 | -0.06 | 25.0 | 0.0 | 0.71 | 987.5 | -8.97 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.98 | 2.16 | 167.26 | 0.14 | -92.63 | -97.05 | 0.41 | 5.13 | 0 | 0 | 0 | 0 | 16.86 | 7.46 | -5.17 | -0.89 | -242.31 | 56.16 | 5.51 | 23.54 | -11.13 | 7.91 | 25.17 | -6.55 | 15.88 | 24.65 | -31.67 | 0.03 | 0.0 | 0.0 | 2.5 | -4.21 | 0 | 0.02 | 100.0 | 100.0 | 7.15 | -30.04 | -30.04 | 0.94 | 0.0 | 0.0 | 0.06 | 0.0 | 0 | 0 | -100.0 | -100.0 | 1.0 | -47.92 | -73.61 | -0.08 | 20.0 | -100.0 | -0.08 | -109.88 | -102.86 | 0.00 | 0 | 0 |
| 22Q2 (11) | 8.79 | 26.66 | 200.0 | 1.9 | -61.22 | -86.22 | 0.39 | 0.0 | 0 | 0 | 0 | 0 | 15.69 | -7.98 | -19.74 | -0.26 | -166.67 | -117.93 | 4.46 | -19.35 | -29.87 | 6.32 | -14.94 | -24.31 | 12.74 | -38.0 | -61.99 | 0.03 | 0.0 | 0.0 | 2.61 | 62.11 | -42.26 | 0.01 | 0.0 | 0.0 | 10.22 | 0.0 | 11.82 | 0.94 | 0.0 | 17.5 | 0.06 | 0 | 0 | 0.91 | -26.02 | -81.84 | 1.92 | -11.93 | -67.01 | -0.1 | -66.67 | -233.33 | 0.81 | -30.77 | -83.73 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.94 | 68.04 | 153.28 | 4.9 | -14.63 | -60.74 | 0.39 | 0 | -61.0 | 0 | 0 | 0 | 17.05 | -14.96 | -10.87 | 0.39 | 119.5 | -76.51 | 5.53 | -4.49 | -15.44 | 7.43 | -1.82 | -10.62 | 20.55 | -7.35 | -35.11 | 0.03 | 0.0 | 0.0 | 1.61 | 0 | -77.95 | 0.01 | 0.0 | 0 | 10.22 | 0.0 | 25.4 | 0.94 | 0.0 | 17.5 | 0 | 0 | 0 | 1.23 | 46.43 | -72.23 | 2.18 | 21.79 | -58.32 | -0.06 | 0.0 | -200.0 | 1.17 | 50.0 | -73.47 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.13 | 22.92 | 105.47 | 5.74 | 21.1 | 16.67 | 0 | 0 | 0 | 0 | 0 | 0 | 20.05 | 12.77 | 19.49 | -2.0 | 1.48 | -969.57 | 5.79 | -6.61 | 14.2 | 7.57 | -10.6 | 11.98 | 22.18 | -4.56 | -5.29 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0 | 10.22 | 0.0 | 37.18 | 0.94 | 0.0 | 17.5 | 0 | 0 | 0 | 0.84 | -70.42 | -69.57 | 1.79 | -52.77 | -49.86 | -0.06 | -50.0 | -400.0 | 0.78 | -72.14 | -71.94 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.36 | 14.68 | 60.0 | 4.74 | -65.63 | -49.09 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.78 | -9.05 | -14.15 | -2.03 | -240.0 | -190.0 | 6.2 | -2.52 | -5.78 | 8.47 | 1.38 | -1.23 | 23.24 | -30.67 | 23.29 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0 | 10.22 | 11.82 | 39.24 | 0.94 | 17.5 | 17.5 | 0 | 0 | 0 | 2.84 | -43.31 | 11.81 | 3.79 | -34.88 | 13.13 | -0.04 | -33.33 | -300.0 | 2.8 | -43.78 | 9.38 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.93 | 6.93 | -56.59 | 13.79 | 10.5 | 37.49 | 0 | -100.0 | 0 | 0 | 0 | 0 | 19.55 | 2.2 | -11.38 | 1.45 | -12.65 | 291.89 | 6.36 | -2.75 | 6.35 | 8.35 | 0.45 | 0 | 33.52 | 5.84 | 85.71 | 0.03 | 0.0 | 0.0 | 4.52 | -38.08 | -7.19 | 0.01 | 0 | 0 | 9.14 | 12.15 | 31.32 | 0.8 | 0.0 | 0.0 | 0 | 0 | 0 | 5.01 | 13.09 | 54.63 | 5.82 | 11.28 | 44.06 | -0.03 | -50.0 | -250.0 | 4.98 | 12.93 | 52.76 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.74 | 36.32 | 25.11 | 12.48 | 153.66 | 12.13 | 1.0 | 0 | 3233.33 | 0 | 0 | 0 | 19.13 | 14.0 | 23.66 | 1.66 | 621.74 | 9.93 | 6.54 | 28.99 | 1.08 | 8.31 | 22.99 | 0 | 31.67 | 35.23 | 36.8 | 0.03 | 0.0 | 0 | 7.3 | -31.58 | 37.48 | 0 | 0 | 0 | 8.15 | 9.4 | 19.33 | 0.8 | 0.0 | 0.0 | 0 | 0 | 0 | 4.43 | 60.51 | 50.17 | 5.23 | 46.5 | 39.47 | -0.02 | -200.0 | -166.67 | 4.41 | 58.63 | 47.99 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.01 | -4.29 | -39.64 | 4.92 | -47.15 | -48.37 | 0 | -100.0 | 0 | 0 | 0 | 0 | 16.78 | -18.98 | -9.44 | 0.23 | 132.86 | 185.19 | 5.07 | -22.95 | 2.84 | 6.76 | -21.15 | 0 | 23.42 | 24.24 | 75.43 | 0.03 | 0.0 | 0 | 10.67 | 193.94 | 0 | 0 | 0 | 0 | 7.45 | 1.5 | 9.08 | 0.8 | 0.0 | 0.0 | 0 | 0 | 0 | 2.76 | 8.66 | 91.67 | 3.57 | 6.57 | 59.38 | 0.02 | 0.0 | -33.33 | 2.78 | 8.59 | 89.12 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.1 | -68.89 | 0.0 | 9.31 | -7.18 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 20.71 | -6.12 | 0.0 | -0.7 | -289.19 | 0.0 | 6.58 | 10.03 | 0.0 | 8.57 | 0 | 0.0 | 18.85 | 4.43 | 0.0 | 0.03 | 0.0 | 0.0 | 3.63 | -25.46 | 0.0 | 0 | 0 | 0.0 | 7.34 | 5.46 | 0.0 | 0.8 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.54 | -21.6 | 0.0 | 3.35 | -17.08 | 0.0 | 0.02 | 0.0 | 0.0 | 2.56 | -21.47 | 0.0 | 0.00 | 0 | 0.0 |
