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) | 16.34 | -48.39 | 0 | 0 | 0 | 0 | 0 | 0 | 41.86 | -17.37 | 3.39 | 84.24 | 2.92 | 163.06 | 6.98 | 218.37 | 0.03 | -99.36 | 6.15 | 310.0 | 0 | 0 | 0.11 | 57.14 | 25.2 | 0.0 | 7.44 | 2.62 | 0.11 | 0.0 | 11.78 | 6.03 | 19.34 | 4.71 | 2.09 | 11.76 | 13.87 | 6.86 | 0.00 | 0 |
| 2022 (9) | 31.66 | 29.07 | 5.0 | 150.0 | 0 | 0 | 0 | 0 | 50.66 | -4.88 | 1.84 | -54.57 | 1.11 | -59.78 | 2.19 | -57.72 | 4.68 | 0.43 | 1.5 | 47.06 | 0 | 0 | 0.07 | 0 | 25.2 | -2.1 | 7.25 | 6.15 | 0.11 | -76.6 | 11.11 | -6.01 | 18.47 | -3.35 | 1.87 | 1458.33 | 12.98 | 8.71 | 0.00 | 0 |
| 2021 (8) | 24.53 | -5.91 | 2.0 | 1233.33 | 5.0 | 11.36 | 0 | 0 | 53.26 | -21.25 | 4.05 | 8.29 | 2.76 | -59.05 | 5.18 | -48.0 | 4.66 | 0.0 | 1.02 | -17.07 | 0 | 0 | 0 | 0 | 25.74 | 0.0 | 6.83 | 5.89 | 0.47 | 104.35 | 11.82 | 13.76 | 19.11 | 11.89 | 0.12 | 0 | 11.94 | 21.71 | 0.00 | 0 |
| 2020 (7) | 26.07 | 0.15 | 0.15 | -72.22 | 4.49 | 0 | 0 | 0 | 67.63 | 6.81 | 3.74 | 107.78 | 6.74 | -71.07 | 9.97 | -72.92 | 4.66 | -5.48 | 1.23 | -33.51 | 5.0 | -47.31 | 0 | 0 | 25.74 | -3.74 | 6.45 | 2.87 | 0.23 | -54.0 | 10.39 | 29.88 | 17.08 | 15.64 | -0.58 | 0 | 9.81 | 23.24 | 0.00 | 0 |
| 2019 (6) | 26.03 | 6.81 | 0.54 | 0 | 0 | 0 | 0 | 0 | 63.32 | -7.21 | 1.8 | -12.62 | 23.3 | -14.37 | 36.80 | -7.72 | 4.93 | 0.41 | 1.85 | -14.75 | 9.49 | 18.77 | 0 | 0 | 26.74 | -20.01 | 6.27 | 3.47 | 0.5 | -25.37 | 8.0 | 1.39 | 14.77 | 1.03 | -0.04 | 0 | 7.96 | 8.74 | 0.00 | -33.56 |
| 2018 (5) | 24.37 | -3.22 | 0 | 0 | 4.5 | -25.0 | 0 | 0 | 68.24 | 19.01 | 2.06 | 20.47 | 27.21 | 3.66 | 39.87 | -12.9 | 4.91 | 2.51 | 2.17 | 26.9 | 7.99 | -0.12 | 0 | 0 | 33.43 | -1.07 | 6.06 | 2.89 | 0.67 | 71.79 | 7.89 | -0.13 | 14.62 | 3.1 | -0.57 | 0 | 7.32 | 1.24 | 0.00 | 18.67 |
| 2017 (4) | 25.18 | 2.57 | 2.2 | 144.44 | 6.0 | 300.0 | 0 | 0 | 57.34 | 10.95 | 1.71 | 307.14 | 26.25 | 11.46 | 45.78 | 0.46 | 4.79 | 2077.27 | 1.71 | -0.58 | 8.0 | -23.81 | 0 | 0 | 33.79 | 0.0 | 5.89 | 0.68 | 0.39 | -18.75 | 7.9 | 0.77 | 14.18 | 0.07 | -0.67 | 0 | 7.23 | -13.52 | 0.00 | 240.88 |
| 2016 (3) | 24.55 | 11.09 | 0.9 | -59.09 | 1.5 | 0 | 0 | 0 | 51.68 | 2.89 | 0.42 | 0 | 23.55 | -31.28 | 45.57 | -33.21 | 0.22 | -33.33 | 1.72 | 237.25 | 10.5 | -12.5 | 0 | 0 | 33.79 | -0.3 | 5.85 | 0.0 | 0.48 | -14.29 | 7.84 | -12.79 | 14.17 | -7.99 | 0.52 | -81.75 | 8.36 | -29.39 | 0.00 | 7.1 |
| 2015 (2) | 22.1 | -18.42 | 2.2 | -26.91 | 0 | 0 | 0 | 0 | 50.23 | -28.27 | -1.74 | 0 | 34.27 | -19.46 | 68.23 | 12.29 | 0.33 | -60.71 | 0.51 | -1.92 | 12.0 | 0.0 | 0 | 0 | 33.89 | -5.89 | 5.85 | 3.36 | 0.56 | 0.0 | 8.99 | -29.38 | 15.4 | -18.73 | 2.85 | -45.09 | 11.84 | -33.93 | 0.00 | 245.51 |
| 2014 (1) | 27.09 | -27.76 | 3.01 | 0 | 0.72 | -92.71 | 0 | 0 | 70.03 | 8.3 | 1.89 | -82.45 | 42.55 | 21.5 | 60.76 | 12.19 | 0.84 | -13.4 | 0.52 | -3.7 | 12.0 | 260.36 | 0 | 0 | 36.01 | 0.0 | 5.66 | 23.58 | 0.56 | 0.0 | 12.73 | -17.66 | 18.95 | -8.05 | 5.19 | 59.2 | 17.92 | -4.27 | 0.00 | -96.43 |
| 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) | 16.22 | 2.66 | 19.09 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.12 | 4.44 | 57.77 | 1.58 | 42.34 | 100.0 | 5.84 | 183.5 | 190.55 | 11.22 | 155.34 | 140.26 | 0.06 | 0.0 | 100.0 | 6.15 | 0.0 | -0.16 | 0 | 0 | 0 | 0.21 | -4.55 | 90.91 | 20.16 | -20.0 | -20.0 | 7.78 | 0.0 | 4.57 | 0.11 | 0.0 | 0.0 | 14.14 | 14.87 | 29.25 | 22.04 | 9.05 | 19.14 | 2.53 | -27.51 | -25.81 | 16.67 | 5.51 | 16.17 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.8 | -6.06 | -26.75 | 1.5 | 0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.52 | 16.35 | 38.1 | 1.11 | -49.08 | 15.62 | 2.06 | -62.48 | 10.16 | 4.39 | -65.46 | 8.3 | 0.06 | 0.0 | 100.0 | 6.15 | 0.0 | -0.16 | 0 | 0 | 0 | 0.22 | 83.33 | 83.33 | 25.2 | 0.0 | 0.0 | 7.78 | 4.57 | 4.57 | 0.11 | 0.0 | 0.0 | 12.31 | -11.82 | 21.28 | 20.21 | -6.04 | 14.12 | 3.49 | 15.95 | 20.76 | 15.8 | -6.89 | 21.17 | 0.00 | 0 | 0 |
| 24Q1 (18) | 16.82 | 2.94 | -39.73 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.62 | -9.22 | 12.6 | 2.18 | 159.52 | 175.95 | 5.49 | 88.01 | 205.0 | 12.72 | 82.35 | 254.75 | 0.06 | 100.0 | -98.72 | 6.15 | 0.0 | 310.0 | 0 | 0 | 0 | 0.12 | 9.09 | 71.43 | 25.2 | 0.0 | 0.0 | 7.44 | 0.0 | 2.62 | 0.11 | 0.0 | 0.0 | 13.96 | 18.51 | 17.31 | 21.51 | 11.22 | 11.68 | 3.01 | 44.02 | 55.15 | 16.97 | 22.35 | 22.62 | 0.00 | 0 | 0 |
| 23Q4 (17) | 16.34 | 19.97 | -48.39 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.8 | 43.02 | -8.51 | 0.84 | 6.33 | 33.33 | 2.92 | 45.27 | 163.06 | 6.98 | 49.4 | 218.3 | 0.03 | 0.0 | -99.36 | 6.15 | -0.16 | 310.0 | 0 | 0 | 0 | 0.11 | 0.0 | 57.14 | 25.2 | 0.0 | 0.0 | 7.44 | 0.0 | 2.62 | 0.11 | 0.0 | 0.0 | 11.78 | 7.68 | 6.03 | 19.34 | 4.54 | 4.71 | 2.09 | -38.71 | 11.76 | 13.87 | -3.34 | 6.86 | 0.00 | 0 | 0 |
| 23Q3 (16) | 13.62 | -36.86 | -33.4 | 2.0 | 100.0 | -62.96 | 0 | 0 | 0 | 0 | 0 | 0 | 8.95 | -8.58 | -25.42 | 0.79 | -17.71 | 43.64 | 2.01 | 7.49 | 105.1 | 4.67 | 15.1 | 141.5 | 0.03 | 0.0 | -99.36 | 6.16 | 0.0 | 307.95 | 0 | 0 | 0 | 0.11 | -8.33 | 57.14 | 25.2 | 0.0 | 0.0 | 7.44 | 0.0 | 2.62 | 0.11 | 0.0 | -8.33 | 10.94 | 7.78 | 4.79 | 18.5 | 4.46 | 3.87 | 3.41 | 17.99 | 31.15 | 14.35 | 10.05 | 10.05 | 0.00 | 0 | 0 |
| 23Q2 (15) | 21.57 | -22.72 | 18.26 | 1.0 | -80.0 | -66.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.79 | -5.14 | -29.52 | 0.96 | 21.52 | 405.26 | 1.87 | 3.89 | -77.66 | 4.06 | 13.13 | -74.97 | 0.03 | -99.36 | -99.36 | 6.16 | 310.67 | 503.92 | 0 | 0 | 0 | 0.12 | 71.43 | 300.0 | 25.2 | 0.0 | -2.1 | 7.44 | 2.62 | 2.62 | 0.11 | 0.0 | -8.33 | 10.15 | -14.71 | 2.32 | 17.71 | -8.05 | 2.43 | 2.89 | 48.97 | 160.36 | 13.04 | -5.78 | 18.22 | 0.00 | 0 | 0 |
| 23Q1 (14) | 27.91 | -11.84 | 52.35 | 5.0 | 0.0 | 150.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.32 | -26.23 | -4.18 | 0.79 | 25.4 | 71.74 | 1.8 | 62.16 | -29.41 | 3.59 | 63.62 | -26.71 | 4.68 | 0.0 | 0.43 | 1.5 | 0.0 | 47.06 | 0 | 0 | 0 | 0.07 | 0.0 | 0 | 25.2 | 0.0 | -2.1 | 7.25 | 0.0 | 6.15 | 0.11 | 0.0 | -76.6 | 11.9 | 7.11 | -3.72 | 19.26 | 4.28 | -2.03 | 1.94 | 3.74 | 76.36 | 13.84 | 6.63 | 2.82 | 0.00 | 0 | 0 |
| 22Q4 (13) | 31.66 | 54.82 | 29.07 | 5.0 | -7.41 | 150.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 13.99 | 16.58 | -0.29 | 0.63 | 14.55 | 85.29 | 1.11 | 13.27 | -59.78 | 2.19 | 13.35 | -57.7 | 4.68 | 0.43 | 0.43 | 1.5 | -0.66 | 47.06 | 0 | 0 | 0 | 0.07 | 0.0 | 0 | 25.2 | 0.0 | -2.1 | 7.25 | 0.0 | 6.15 | 0.11 | -8.33 | -76.6 | 11.11 | 6.42 | -6.01 | 18.47 | 3.71 | -3.35 | 1.87 | -28.08 | 1458.33 | 12.98 | -0.46 | 8.71 | 0.00 | 0 | 0 |
| 22Q3 (12) | 20.45 | 12.12 | -23.32 | 5.4 | 80.0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 12.0 | -13.61 | -7.41 | 0.55 | 189.47 | -58.33 | 0.98 | -88.29 | -85.65 | 1.93 | -88.07 | -84.0 | 4.66 | 0.0 | 0.0 | 1.51 | 48.04 | 46.6 | 0 | 0 | 0 | 0.07 | 133.33 | 0 | 25.2 | -2.1 | -2.1 | 7.25 | 0.0 | 6.15 | 0.12 | 0.0 | -79.31 | 10.44 | 5.24 | -7.94 | 17.81 | 3.01 | -5.06 | 2.6 | 134.23 | 796.55 | 13.04 | 18.22 | 12.12 | 0.00 | 0 | 0 |
| 22Q2 (11) | 18.24 | -0.44 | -38.69 | 3.0 | 50.0 | 0 | 3.5 | -30.0 | -41.57 | 0 | 0 | 0 | 13.89 | 28.97 | -3.27 | 0.19 | -58.7 | -81.19 | 8.37 | 228.24 | 14.34 | 16.21 | 231.22 | 27.52 | 4.66 | 0.0 | 0.0 | 1.02 | 0.0 | -0.97 | 0 | 0 | -100.0 | 0.03 | 0 | 0 | 25.74 | 0.0 | 0.0 | 7.25 | 6.15 | 12.4 | 0.12 | -74.47 | -47.83 | 9.92 | -19.74 | -22.5 | 17.29 | -12.05 | -11.29 | 1.11 | 0.91 | 236.36 | 11.03 | -18.05 | -15.99 | 0.00 | 0 | 0 |
| 22Q1 (10) | 18.32 | -25.32 | -34.08 | 2.0 | 0.0 | 1900.0 | 5.0 | 0.0 | 11.36 | 0 | 0 | 0 | 10.77 | -23.24 | -9.65 | 0.46 | 35.29 | -66.67 | 2.55 | -7.61 | -50.0 | 4.89 | -5.57 | -38.24 | 4.66 | 0.0 | 0.0 | 1.02 | 0.0 | -0.97 | 0 | 0 | -100.0 | 0 | 0 | 0 | 25.74 | 0.0 | 0.0 | 6.83 | 0.0 | 5.89 | 0.47 | 0.0 | 104.35 | 12.36 | 4.57 | 5.01 | 19.66 | 2.88 | 6.5 | 1.1 | 816.67 | 150.0 | 13.46 | 12.73 | 10.24 | 0.00 | 0 | 0 |
| 21Q4 (9) | 24.53 | -8.02 | -5.91 | 2.0 | 0 | 1233.33 | 5.0 | -23.08 | 11.36 | 0 | 0 | 0 | 14.03 | 8.26 | -18.81 | 0.34 | -74.24 | -63.83 | 2.76 | -59.59 | -59.05 | 5.18 | -57.12 | -48.02 | 4.66 | 0.0 | 0.0 | 1.02 | -0.97 | -17.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 25.74 | 0.0 | 0.0 | 6.83 | 0.0 | 5.89 | 0.47 | -18.97 | 104.35 | 11.82 | 4.23 | 13.76 | 19.11 | 1.87 | 11.89 | 0.12 | -58.62 | 120.69 | 11.94 | 2.67 | 21.71 | 0.00 | 0 | 0 |
| 21Q3 (8) | 26.67 | -10.35 | -23.3 | 0 | 0 | -100.0 | 6.5 | 8.51 | 117.39 | 0 | 0 | 0 | 12.96 | -9.75 | -7.69 | 1.32 | 30.69 | 37.5 | 6.83 | -6.69 | -36.05 | 12.08 | -4.91 | -23.72 | 4.66 | 0.0 | 0.0 | 1.03 | 0.0 | -16.26 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 25.74 | 0.0 | 0.0 | 6.83 | 5.89 | 5.89 | 0.58 | 152.17 | 152.17 | 11.34 | -11.41 | 19.87 | 18.76 | -3.75 | 16.16 | 0.29 | -12.12 | 131.52 | 11.63 | -11.42 | 36.18 | 0.00 | 0 | 0 |
| 21Q2 (7) | 29.75 | 7.05 | 1.61 | 0 | -100.0 | -100.0 | 5.99 | 33.41 | 299.33 | 0 | 0 | 0 | 14.36 | 20.47 | -32.07 | 1.01 | -26.81 | 55.38 | 7.32 | 43.53 | -63.25 | 12.71 | 60.42 | 0 | 4.66 | 0.0 | -2.51 | 1.03 | 0.0 | -21.97 | 3.5 | -30.0 | -56.2 | 0 | 0 | 0 | 25.74 | 0.0 | -3.74 | 6.45 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 12.8 | 8.75 | 50.59 | 19.49 | 5.58 | 28.31 | 0.33 | -25.0 | 138.37 | 13.13 | 7.53 | 71.86 | 0.00 | 0 | 0 |
| 21Q1 (6) | 27.79 | 6.6 | -5.73 | 0.1 | -33.33 | -87.65 | 4.49 | 0.0 | 199.33 | 0 | 0 | 0 | 11.92 | -31.02 | -21.37 | 1.38 | 46.81 | 15.0 | 5.1 | -24.33 | -70.67 | 7.92 | -20.52 | 0 | 4.66 | 0.0 | -2.1 | 1.03 | -16.26 | -36.42 | 5.0 | 0.0 | -37.42 | 0 | 0 | 0 | 25.74 | 0.0 | -3.74 | 6.45 | 0.0 | 2.87 | 0.23 | 0.0 | -45.24 | 11.77 | 13.28 | 26.83 | 18.46 | 8.08 | 15.59 | 0.44 | 175.86 | 169.84 | 12.21 | 24.46 | 41.16 | 0.00 | 0 | 0 |
| 20Q4 (5) | 26.07 | -25.02 | 0.15 | 0.15 | -75.0 | -72.22 | 4.49 | 50.17 | 0 | 0 | 0 | 0 | 17.28 | 23.08 | 1.17 | 0.94 | -2.08 | 276.0 | 6.74 | -36.89 | -71.07 | 9.97 | -37.08 | 0 | 4.66 | 0.0 | -5.48 | 1.23 | 0.0 | -33.51 | 5.0 | -23.08 | -47.31 | 0 | 0 | 0 | 25.74 | 0.0 | -3.74 | 6.45 | 0.0 | 2.87 | 0.23 | 0.0 | -54.0 | 10.39 | 9.83 | 29.88 | 17.08 | 5.76 | 15.64 | -0.58 | 36.96 | -1350.0 | 9.81 | 14.87 | 23.24 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 34.77 | 18.75 | 0.0 | 0.6 | -29.41 | 0.0 | 2.99 | 99.33 | 0.0 | 0 | 0 | 0.0 | 14.04 | -33.59 | 0.0 | 0.96 | 47.69 | 0.0 | 10.68 | -46.39 | 0.0 | 15.84 | 0 | 0.0 | 4.66 | -2.51 | 0.0 | 1.23 | -6.82 | 0.0 | 6.5 | -18.65 | 0.0 | 0 | 0 | 0.0 | 25.74 | -3.74 | 0.0 | 6.45 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 9.46 | 11.29 | 0.0 | 16.15 | 6.32 | 0.0 | -0.92 | -6.98 | 0.0 | 8.54 | 11.78 | 0.0 | 0.00 | 0 | 0.0 |
