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) | 4.31 | -14.14 | 5.7 | 0 | 0 | 0 | 0 | 0 | 40.98 | 3.38 | 12.09 | -9.03 | 80.46 | -9.72 | 196.34 | -12.67 | 183.11 | 5.27 | 49.36 | 0.63 | 0 | 0 | 7.7 | 0.39 | 42.01 | 0.0 | 24.79 | 6.62 | 3.95 | 0 | 123.88 | 7.46 | 152.62 | 10.17 | 10.39 | 0 | 134.27 | 20.61 | 0.00 | -91.36 |
| 2022 (9) | 5.02 | 314.88 | 0 | 0 | 0 | 0 | 0 | 0 | 39.64 | 11.63 | 13.29 | -5.94 | 89.12 | -9.19 | 224.82 | -18.65 | 173.94 | 4.26 | 49.05 | -1.7 | 0 | 0 | 7.67 | 0.39 | 42.01 | 0.0 | 23.25 | 6.5 | 0 | 0 | 115.28 | 8.38 | 138.53 | 8.06 | -3.95 | 0 | 111.33 | -5.6 | 0.06 | -24.25 |
| 2021 (8) | 1.21 | 35.96 | 0 | 0 | 0 | 0 | 0 | 0 | 35.51 | -3.08 | 14.13 | 13.49 | 98.14 | 5.21 | 276.37 | 8.56 | 166.84 | 3.98 | 49.9 | -9.99 | 0 | 0 | 7.64 | 2.14 | 42.01 | 0.0 | 21.83 | 6.28 | 0 | 0 | 106.37 | 9.73 | 128.2 | 7.69 | 11.57 | 286.96 | 117.94 | 18.02 | 0.07 | -6.01 |
| 2020 (7) | 0.89 | -61.64 | 0 | 0 | 0 | 0 | 0 | 0 | 36.64 | -19.63 | 12.45 | -45.94 | 93.28 | 6.86 | 254.59 | 32.97 | 160.45 | 2.17 | 55.44 | 15.24 | 0 | 0 | 7.48 | -1.06 | 42.01 | 0.0 | 20.54 | 37.12 | 1.57 | 0 | 96.94 | -6.55 | 119.05 | 0.28 | 2.99 | 0 | 99.93 | -2.19 | 0.08 | 5.71 |
| 2019 (6) | 2.32 | 19.59 | 1.54 | -95.13 | 32.43 | 0 | 0 | 0 | 45.59 | -8.03 | 23.03 | 5.59 | 87.29 | -0.3 | 191.47 | 8.41 | 157.04 | 1.7 | 48.11 | -5.72 | 0 | 0 | 7.56 | -0.4 | 42.01 | 0.0 | 14.98 | 17.03 | 0 | 0 | 103.74 | 64.85 | 118.72 | 56.77 | -1.57 | 0 | 102.17 | 46.35 | 0.08 | -16.97 |
| 2018 (5) | 1.94 | 14.12 | 31.65 | 12.08 | 0 | 0 | 0 | 0 | 49.57 | -2.88 | 21.81 | 18.28 | 87.55 | 753.31 | 176.62 | 778.62 | 154.41 | 4.56 | 51.03 | -26.16 | 31.91 | 1.62 | 7.59 | -0.78 | 42.01 | 0.0 | 12.8 | 16.79 | 0 | 0 | 62.93 | 47.93 | 75.73 | 41.58 | 6.88 | 49.89 | 69.81 | 48.12 | 0.09 | -8.59 |
| 2017 (4) | 1.7 | -15.0 | 28.24 | -60.64 | 0 | 0 | 0 | 0 | 51.04 | 47.39 | 18.44 | 88.55 | 10.26 | 89.65 | 20.10 | 28.67 | 147.68 | 2.38 | 69.11 | -1.05 | 31.4 | 0 | 7.65 | -1.29 | 42.01 | 5.26 | 10.96 | 9.82 | 0 | 0 | 42.54 | 62.93 | 53.49 | 33.39 | 4.59 | 15.62 | 47.13 | 56.68 | 0.10 | -12.56 |
| 2016 (3) | 2.0 | -6.1 | 71.75 | -0.91 | 0 | 0 | 0 | 0 | 34.63 | -1.87 | 9.78 | -10.19 | 5.41 | 10.18 | 15.62 | 12.28 | 144.25 | 6.35 | 69.84 | 11.26 | 0 | 0 | 7.75 | 0.78 | 39.91 | 0.0 | 9.98 | 12.26 | 4.02 | 2771.43 | 26.11 | 12.06 | 40.1 | 24.03 | 3.97 | 0 | 30.08 | 56.02 | 0.11 | -2.63 |
| 2015 (2) | 2.13 | -42.74 | 72.41 | 179.68 | 0 | 0 | 0 | 0 | 35.29 | -35.26 | 10.89 | -50.34 | 4.91 | 5.59 | 13.91 | 63.1 | 135.64 | 6.28 | 62.77 | 2.2 | 1.73 | 0 | 7.69 | -0.52 | 39.91 | 0.0 | 8.89 | 32.69 | 0.14 | -6.67 | 23.3 | -19.99 | 32.33 | -10.12 | -4.02 | 0 | 19.28 | -33.47 | 0.12 | 19.14 |
| 2014 (1) | 3.72 | -73.08 | 25.89 | 158.38 | 0 | 0 | 0 | 0 | 54.51 | 31.29 | 21.93 | 8.78 | 4.65 | 28.1 | 8.53 | -2.43 | 127.63 | 0.51 | 61.42 | -0.68 | 0 | 0 | 7.73 | -1.53 | 39.91 | 0.0 | 6.7 | 43.16 | 0.15 | -25.0 | 29.12 | 15.65 | 35.97 | 19.7 | -0.14 | 0 | 28.98 | 15.78 | 0.10 | -4.96 |
| 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) | 4.73 | 32.12 | 8.99 | 8.1 | -5.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.92 | -5.31 | -4.6 | 1.96 | -41.49 | -53.99 | 73.43 | -5.51 | -11.22 | 184.68 | -4.49 | -12.31 | 194.15 | 1.45 | 7.34 | 49.34 | -0.34 | -0.98 | 0 | 0 | 0 | 7.61 | -0.52 | -0.39 | 42.01 | 0.0 | 0.0 | 26.2 | 0.0 | 5.69 | 0 | 0 | -100.0 | 136.42 | 1.46 | 11.89 | 162.61 | 1.21 | 7.93 | 18.14 | -8.24 | 205.9 | 154.56 | 0.21 | 20.89 | 0.00 | -10.99 | -92.7 |
| 24Q2 (19) | 3.58 | -24.95 | 32.1 | 8.6 | 40.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.42 | -8.81 | -7.01 | 3.35 | -22.99 | -1.47 | 77.71 | -2.04 | -9.0 | 193.36 | -0.31 | -12.31 | 191.37 | 2.23 | 7.53 | 49.51 | -0.1 | 0.04 | 0 | 0 | 0 | 7.65 | -0.39 | -0.13 | 42.01 | 0.0 | 0.0 | 26.2 | 5.69 | 5.69 | 0 | -100.0 | -100.0 | 134.46 | 4.58 | 16.54 | 160.66 | 2.14 | 11.48 | 19.77 | 21.51 | 230.05 | 154.23 | 6.48 | 27.07 | 0.00 | -6.93 | -91.95 |
| 24Q1 (18) | 4.77 | 10.67 | 89.29 | 6.1 | 7.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.33 | -6.85 | -0.67 | 4.35 | 118.59 | 78.28 | 79.33 | -1.4 | -9.05 | 193.96 | -1.24 | -12.67 | 187.19 | 2.23 | 6.53 | 49.56 | 0.41 | 1.06 | 0 | 0 | 0 | 7.68 | -0.26 | 0.26 | 42.01 | 0.0 | 0.0 | 24.79 | 0.0 | 6.62 | 3.95 | 0.0 | 0 | 128.57 | 3.79 | 9.49 | 157.3 | 3.07 | 11.81 | 16.27 | 56.59 | 977.48 | 144.84 | 7.87 | 21.78 | 0.00 | -4.3 | -91.58 |
| 23Q4 (17) | 4.31 | -0.69 | -14.14 | 5.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.09 | 18.61 | 18.1 | 1.99 | -53.29 | -12.72 | 80.46 | -2.72 | -9.72 | 196.39 | -6.76 | -12.63 | 183.11 | 1.24 | 5.27 | 49.36 | -0.94 | 0.63 | 0 | 0 | 0 | 7.7 | 0.79 | 0.39 | 42.01 | 0.0 | 0.0 | 24.79 | 0.0 | 6.62 | 3.95 | 0.0 | 0 | 123.88 | 1.61 | 7.46 | 152.62 | 1.3 | 10.17 | 10.39 | 75.21 | 363.04 | 134.27 | 5.02 | 20.61 | 0.00 | -90.79 | -91.36 |
| 23Q3 (16) | 4.34 | 60.15 | 2.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.35 | -7.7 | 6.13 | 4.26 | 25.29 | 294.44 | 82.71 | -3.15 | -9.45 | 210.62 | -4.48 | -7.56 | 180.87 | 1.63 | 6.0 | 49.83 | 0.69 | 1.05 | 0 | 0 | 0 | 7.64 | -0.26 | 0.13 | 42.01 | 0.0 | 0.0 | 24.79 | 0.0 | 6.62 | 3.95 | 0.0 | 0 | 121.92 | 5.67 | 9.15 | 150.66 | 4.54 | 11.63 | 5.93 | -1.0 | 214.92 | 127.85 | 5.34 | 20.0 | 0.05 | -1.85 | -34.62 |
| 23Q2 (15) | 2.71 | 7.54 | -13.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.13 | -2.6 | -5.06 | 3.4 | 39.34 | -37.5 | 85.4 | -2.09 | -9.32 | 220.50 | -0.72 | -8.32 | 177.97 | 1.28 | 4.34 | 49.49 | 0.92 | 0.22 | 0 | 0 | 0 | 7.66 | 0.0 | 0.13 | 42.01 | 0.0 | 0.0 | 24.79 | 6.62 | 6.62 | 3.95 | 0 | 0 | 115.38 | -1.75 | 5.04 | 144.12 | 2.44 | 8.29 | 5.99 | 296.69 | 773.03 | 121.37 | 2.04 | 11.4 | 0.05 | -2.69 | -31.7 |
| 23Q1 (14) | 2.52 | -49.8 | -46.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.4 | 10.76 | -3.53 | 2.44 | 7.02 | -45.66 | 87.22 | -2.13 | -9.55 | 222.10 | -1.18 | -16.44 | 175.72 | 1.02 | 4.66 | 49.04 | -0.02 | -1.96 | 0 | 0 | 0 | 7.66 | -0.13 | -0.26 | 42.01 | 0.0 | 0.0 | 23.25 | 0.0 | 6.5 | 0 | 0 | 0 | 117.43 | 1.87 | 5.94 | 140.69 | 1.56 | 6.04 | 1.51 | 138.23 | -84.58 | 118.94 | 6.84 | -1.41 | 0.06 | -1.77 | -25.56 |
| 22Q4 (13) | 5.02 | 18.96 | 314.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.39 | 6.58 | -4.48 | 2.28 | 111.11 | -36.67 | 89.12 | -2.43 | -9.19 | 224.77 | -1.35 | -18.7 | 173.94 | 1.94 | 4.26 | 49.05 | -0.53 | -1.7 | 0 | 0 | 0 | 7.67 | 0.52 | 0.39 | 42.01 | 0.0 | 0.0 | 23.25 | 0.0 | 6.5 | 0 | 0 | 0 | 115.28 | 3.21 | 8.38 | 138.53 | 2.65 | 8.06 | -3.95 | 23.45 | -134.14 | 111.33 | 4.5 | -5.6 | 0.06 | -30.31 | -24.25 |
| 22Q3 (12) | 4.22 | 33.97 | 135.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.81 | -17.43 | 11.8 | 1.08 | -80.15 | -73.85 | 91.34 | -3.02 | -5.64 | 227.84 | -5.27 | -17.24 | 170.63 | 0.04 | 3.26 | 49.31 | -0.14 | -11.77 | 0 | 0 | 0 | 7.63 | -0.26 | 0.26 | 42.01 | 0.0 | 0.0 | 23.25 | 0.0 | 6.5 | 0 | 0 | 0 | 111.7 | 1.69 | 8.64 | 134.96 | 1.41 | 8.27 | -5.16 | -479.78 | -173.09 | 106.54 | -2.21 | -3.04 | 0.08 | 2.53 | 7.1 |
| 22Q2 (11) | 3.15 | -32.98 | 11.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.67 | -1.02 | 36.97 | 5.44 | 21.16 | 132.48 | 94.18 | -2.33 | -2.58 | 240.50 | -9.52 | -5.76 | 170.57 | 1.6 | 4.16 | 49.38 | -1.28 | -11.06 | 0 | 0 | 0 | 7.65 | -0.39 | 0.53 | 42.01 | 0.0 | 0.0 | 23.25 | 6.5 | 13.19 | 0 | 0 | -100.0 | 109.84 | -0.91 | 6.3 | 133.09 | 0.31 | 6.11 | -0.89 | -109.09 | -109.58 | 108.95 | -9.69 | -3.26 | 0.08 | 6.05 | 6.27 |
| 22Q1 (10) | 4.7 | 288.43 | 213.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.78 | 9.66 | 7.8 | 4.49 | 24.72 | 10.59 | 96.43 | -1.74 | 2.67 | 265.79 | -3.85 | 7.4 | 167.89 | 0.63 | 4.13 | 50.02 | 0.24 | -9.95 | 0 | 0 | 0 | 7.68 | 0.52 | 1.99 | 42.01 | 0.0 | 0.0 | 21.83 | 0.0 | 6.28 | 0 | 0 | -100.0 | 110.85 | 4.21 | 9.76 | 132.68 | 3.49 | 7.78 | 9.79 | -15.38 | 31.94 | 120.64 | 2.29 | 11.28 | 0.07 | -0.04 | -4.27 |
| 21Q4 (9) | 1.21 | -32.4 | 35.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.83 | 24.75 | 3.58 | 3.6 | -12.83 | 8.43 | 98.14 | 1.38 | 5.21 | 276.45 | 0.41 | 8.59 | 166.84 | 0.96 | 3.98 | 49.9 | -10.72 | -9.99 | 0 | 0 | 0 | 7.64 | 0.39 | 2.14 | 42.01 | 0.0 | 0.0 | 21.83 | 0.0 | 6.28 | 0 | 0 | -100.0 | 106.37 | 3.45 | 9.73 | 128.2 | 2.85 | 7.69 | 11.57 | 63.88 | 286.96 | 117.94 | 7.34 | 18.02 | 0.07 | -1.47 | -6.01 |
| 21Q3 (8) | 1.79 | -36.52 | 7.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.88 | 1.16 | -25.66 | 4.13 | 76.5 | -24.08 | 96.8 | 0.13 | 5.93 | 275.31 | 7.88 | 14.4 | 165.25 | 0.92 | 3.11 | 55.89 | 0.67 | 6.99 | 0 | 0 | 0 | 7.61 | 0.0 | 1.74 | 42.01 | 0.0 | 0.0 | 21.83 | 6.28 | 6.28 | 0 | -100.0 | -100.0 | 102.82 | -0.49 | 9.94 | 124.65 | -0.62 | 7.8 | 7.06 | -24.0 | 982.5 | 109.88 | -2.43 | 18.51 | 0.08 | 1.74 | -5.99 |
| 21Q2 (7) | 2.82 | 88.0 | 1.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.79 | -22.1 | -0.89 | 2.34 | -42.36 | 165.91 | 96.67 | 2.93 | 6.35 | 255.20 | 3.12 | 0 | 163.75 | 1.56 | 2.79 | 55.52 | -0.05 | 16.44 | 0 | 0 | 0 | 7.61 | 1.06 | 1.33 | 42.01 | 0.0 | 0.0 | 20.54 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 103.33 | 2.32 | 21.12 | 125.43 | 1.89 | 16.77 | 9.29 | 25.2 | 2282.05 | 112.62 | 3.88 | 31.41 | 0.07 | -4.47 | -8.56 |
| 21Q1 (6) | 1.5 | 68.54 | -81.37 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.0 | 5.37 | 15.07 | 4.06 | 22.29 | 44.48 | 93.92 | 0.69 | 6.9 | 247.48 | -2.79 | 0 | 161.23 | 0.49 | 2.08 | 55.55 | 0.2 | 15.95 | 0 | 0 | 0 | 7.53 | 0.67 | -0.13 | 42.01 | 0.0 | 0.0 | 20.54 | 0.0 | 37.12 | 1.57 | 0.0 | 0 | 100.99 | 4.18 | -4.04 | 123.1 | 3.4 | 2.4 | 7.42 | 148.16 | 206.61 | 108.41 | 8.49 | 10.31 | 0.08 | -1.86 | 0.42 |
| 20Q4 (5) | 0.89 | -46.71 | -61.64 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.49 | -10.47 | -12.29 | 3.32 | -38.97 | -11.47 | 93.28 | 2.08 | 6.86 | 254.59 | 5.78 | 0 | 160.45 | 0.12 | 2.17 | 55.44 | 6.13 | 15.24 | 0 | 0 | 0 | 7.48 | 0.0 | -1.06 | 42.01 | 0.0 | 0.0 | 20.54 | 0.0 | 37.12 | 1.57 | 0.0 | 0 | 96.94 | 3.66 | -6.55 | 119.05 | 2.96 | 0.28 | 2.99 | 473.75 | 290.45 | 99.93 | 7.78 | -2.19 | 0.08 | -1.45 | 5.71 |
| 20Q3 (4) | 1.67 | -39.93 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.6 | 34.86 | 0.0 | 5.44 | 518.18 | 0.0 | 91.38 | 0.53 | 0.0 | 240.66 | 0 | 0.0 | 160.26 | 0.6 | 0.0 | 52.24 | 9.56 | 0.0 | 0 | 0 | 0.0 | 7.48 | -0.4 | 0.0 | 42.01 | 0.0 | 0.0 | 20.54 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 93.52 | 9.62 | 0.0 | 115.63 | 7.64 | 0.0 | -0.8 | -305.13 | 0.0 | 92.72 | 8.19 | 0.0 | 0.08 | -1.04 | 0.0 |
