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) | 29.53 | -44.41 | 3.83 | 9.43 | 3.94 | 137.35 | 0 | 0 | 123.53 | -27.55 | -46.72 | 0 | 16.23 | 5.66 | 13.14 | 45.85 | 16.84 | 21.94 | 91.66 | -2.86 | 21.05 | 125.13 | 2.25 | -10.0 | 294.03 | 0.0 | 30.05 | 0.0 | 0 | 0 | 67.37 | -40.91 | 97.42 | -32.38 | 24.59 | -28.31 | 91.96 | -37.99 | 0.01 | 11.25 |
| 2022 (9) | 53.12 | 8.41 | 3.5 | -45.65 | 1.66 | 0 | 0 | 0 | 170.51 | -37.62 | -25.17 | 0 | 15.36 | -39.86 | 9.01 | -3.58 | 13.81 | -28.33 | 94.36 | 24.34 | 9.35 | 9250.0 | 2.5 | -39.02 | 294.03 | -2.87 | 30.05 | 38.1 | 0 | 0 | 114.01 | -34.56 | 144.06 | -27.32 | 34.3 | 354.3 | 148.31 | -18.41 | 0.01 | 207.07 |
| 2021 (8) | 49.0 | 17.82 | 6.44 | -12.62 | 0 | 0 | 0 | 0 | 273.36 | 39.8 | 82.89 | 115.41 | 25.54 | 43.0 | 9.34 | 2.29 | 19.27 | 87.63 | 75.89 | 0.44 | 0.1 | 0.0 | 4.1 | -10.09 | 302.72 | 0.0 | 21.76 | 21.5 | 2.23 | -69.66 | 174.22 | 65.66 | 198.21 | 51.97 | 7.55 | 0 | 181.77 | 76.58 | 0.00 | -12.98 |
| 2020 (7) | 41.59 | 42.82 | 7.37 | -9.68 | 0 | 0 | 0 | 0 | 195.53 | 19.69 | 38.48 | 384.03 | 17.86 | 29.89 | 9.13 | 8.53 | 10.27 | -15.61 | 75.56 | -0.25 | 0.1 | 0.0 | 4.56 | -13.64 | 302.72 | -3.4 | 17.91 | 4.68 | 7.35 | -0.14 | 105.17 | 55.97 | 130.43 | 41.91 | -2.23 | 0 | 102.94 | 71.34 | 0.00 | 274.96 |
| 2019 (6) | 29.12 | -34.99 | 8.16 | -12.26 | 0 | 0 | 0 | 0 | 163.37 | -3.14 | 7.95 | -22.36 | 13.75 | 41.61 | 8.42 | 46.19 | 12.17 | 7.04 | 75.75 | -4.7 | 0.1 | 0 | 5.28 | 32.66 | 313.39 | -3.09 | 17.11 | 6.34 | 7.36 | 922.22 | 67.43 | -13.26 | 91.91 | -2.8 | -7.35 | 0 | 60.08 | -14.63 | 0.00 | -12.54 |
| 2018 (5) | 44.79 | -8.42 | 9.3 | -11.34 | 0 | 0 | 0 | 0 | 168.66 | -28.97 | 10.24 | -84.74 | 9.71 | -54.94 | 5.76 | -36.57 | 11.37 | 3.46 | 79.49 | 49.05 | 0 | 0 | 3.98 | 8.15 | 323.39 | 0.0 | 16.09 | 71.54 | 0.72 | -51.02 | 77.74 | -3.38 | 94.56 | 3.56 | -7.36 | 0 | 70.38 | -11.74 | 0.00 | 0 |
| 2017 (4) | 48.91 | -21.24 | 10.49 | -34.11 | 0 | 0 | 4.43 | 0.0 | 237.44 | -0.76 | 67.09 | 65.78 | 21.55 | -12.54 | 9.08 | -11.87 | 10.99 | -1.35 | 53.33 | 5.79 | 0 | 0 | 3.68 | -31.21 | 323.39 | 0.0 | 9.38 | 50.8 | 1.47 | -44.32 | 80.46 | 154.14 | 91.31 | 125.4 | -0.72 | 0 | 79.74 | 164.13 | 0.00 | 0 |
| 2016 (3) | 62.1 | 47.72 | 15.92 | 90.43 | 1.0 | -94.05 | 4.43 | 88.51 | 239.25 | 39.27 | 40.47 | 0 | 24.64 | 20.61 | 10.30 | -13.4 | 11.14 | -43.57 | 50.41 | -1.98 | 0 | 0 | 5.35 | -23.57 | 323.39 | 0.0 | 6.22 | 0.0 | 2.64 | 0.0 | 31.66 | 0 | 40.51 | 16779.17 | -1.47 | 0 | 30.19 | 0 | 0.00 | 0 |
| 2015 (2) | 42.04 | -28.55 | 8.36 | -31.76 | 16.8 | 200.54 | 2.35 | 298.31 | 171.79 | -27.44 | -22.04 | 0 | 20.43 | -41.17 | 11.89 | -18.93 | 19.74 | 0.41 | 51.43 | -4.44 | 0 | 0 | 7.0 | 50.54 | 323.39 | -2.04 | 6.22 | 9.51 | 2.64 | -73.09 | -8.61 | 0 | 0.24 | -98.93 | -5.66 | 0 | -14.27 | 0 | 0.00 | 0 |
| 2014 (1) | 58.84 | -11.36 | 12.25 | -23.15 | 5.59 | 0.0 | 0.59 | 0 | 236.75 | -24.65 | 5.41 | -91.24 | 34.73 | -14.96 | 14.67 | 12.87 | 19.66 | 13.58 | 53.82 | 119.49 | 16.8 | -24.97 | 4.65 | -28.35 | 330.12 | 12.59 | 5.68 | 0 | 9.81 | 0 | 6.96 | -87.74 | 22.45 | -60.44 | -2.64 | 0 | 4.32 | -90.8 | 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) | 44.65 | 27.46 | 9.44 | 5.52 | -1.6 | 131.93 | 8.77 | 11.01 | 122.03 | 0 | 0 | 0 | 23.87 | 9.65 | -26.87 | -14.68 | -45.78 | -35.93 | 19.19 | -5.19 | 2.29 | 19.00 | 3.05 | 33.04 | 15.18 | 12.03 | -7.38 | 82.85 | -0.74 | -11.23 | 30.06 | -7.34 | 51.44 | 1.49 | -17.22 | -41.11 | 294.03 | 0.0 | 0.0 | 30.05 | 0.0 | 0.0 | 0 | 0 | 0 | 29.88 | -32.94 | -65.19 | 59.93 | -19.68 | -48.28 | 19.19 | -11.89 | -17.92 | 49.07 | -26.03 | -55.07 | 0.01 | 4.24 | 13.73 |
| 24Q2 (19) | 35.03 | 15.8 | -3.18 | 5.61 | -35.74 | 65.98 | 7.9 | 12.06 | 359.3 | 0 | 0 | 0 | 21.77 | -14.19 | -36.27 | -10.07 | 23.25 | -37.95 | 20.24 | 0.95 | 26.82 | 18.44 | 12.34 | 58.24 | 13.55 | -10.8 | -13.2 | 83.47 | -9.65 | -11.75 | 32.44 | -6.84 | 274.16 | 1.8 | -8.16 | -37.93 | 294.03 | 0.0 | 0.0 | 30.05 | 0.0 | 0.0 | 0 | 0 | 0 | 44.56 | -17.86 | -53.88 | 74.61 | -11.51 | -41.1 | 21.78 | -11.89 | -20.51 | 66.34 | -15.99 | -46.51 | 0.01 | 2.55 | 12.45 |
| 24Q1 (18) | 30.25 | 2.44 | -30.59 | 8.73 | 127.94 | 153.04 | 7.05 | 78.93 | 324.7 | 0 | 0 | 0 | 25.37 | -15.35 | -5.19 | -13.12 | 29.23 | -30.16 | 20.05 | 23.54 | 46.99 | 16.42 | 24.94 | 77.77 | 15.19 | -9.8 | -6.29 | 92.39 | 0.8 | -2.61 | 34.82 | 65.42 | 289.49 | 1.96 | -12.89 | -17.99 | 294.03 | 0.0 | 0.0 | 30.05 | 0.0 | 0.0 | 0 | 0 | 0 | 54.25 | -19.47 | -47.8 | 84.31 | -13.46 | -37.07 | 24.72 | 0.53 | -35.25 | 78.97 | -14.13 | -44.43 | 0.01 | 2.86 | 13.3 |
| 23Q4 (17) | 29.53 | -27.62 | -44.41 | 3.83 | 60.92 | 9.43 | 3.94 | -0.25 | 137.35 | 0 | 0 | 0 | 29.97 | -8.18 | -20.65 | -18.54 | -71.67 | -6.74 | 16.23 | -13.49 | 5.66 | 13.14 | -8.02 | 45.85 | 16.84 | 2.75 | 21.94 | 91.66 | -1.79 | -2.86 | 21.05 | 6.05 | 125.13 | 2.25 | -11.07 | -10.0 | 294.03 | 0.0 | 0.0 | 30.05 | 0.0 | 0.0 | 0 | 0 | 0 | 67.37 | -21.51 | -40.91 | 97.42 | -15.93 | -32.38 | 24.59 | 5.18 | -28.31 | 91.96 | -15.8 | -37.99 | 0.01 | 3.43 | 11.25 |
| 23Q3 (16) | 40.8 | 12.77 | -50.15 | 2.38 | -29.59 | -58.17 | 3.95 | 129.65 | 517.19 | 0 | 0 | 0 | 32.64 | -4.45 | -14.67 | -10.8 | -47.95 | -191.11 | 18.76 | 17.54 | 28.67 | 14.28 | 22.56 | 81.66 | 16.39 | 5.0 | -7.56 | 93.33 | -1.32 | -3.84 | 19.85 | 128.95 | 317.89 | 2.53 | -12.76 | -41.84 | 294.03 | 0.0 | 0.0 | 30.05 | 0.0 | 0.0 | 0 | 0 | 0 | 85.83 | -11.17 | -34.52 | 115.88 | -8.53 | -28.08 | 23.38 | -14.67 | -11.17 | 109.21 | -11.94 | -30.62 | 0.01 | 3.07 | 5.41 |
| 23Q2 (15) | 36.18 | -16.98 | -42.05 | 3.38 | -2.03 | -53.44 | 1.72 | 3.61 | 251.02 | 0 | 0 | 0 | 34.16 | 27.65 | -23.97 | -7.3 | 27.58 | -3942.11 | 15.96 | 17.01 | -29.38 | 11.65 | 26.21 | 7.42 | 15.61 | -3.7 | -6.08 | 94.58 | -0.31 | -3.9 | 8.67 | -3.02 | 76.22 | 2.9 | 21.34 | -35.41 | 294.03 | 0.0 | 0.0 | 30.05 | 0.0 | 0.0 | 0 | 0 | 0 | 96.62 | -7.02 | -28.32 | 126.68 | -5.45 | -23.15 | 27.4 | -28.23 | 64.86 | 124.02 | -12.72 | -18.09 | 0.01 | 3.33 | 206.59 |
| 23Q1 (14) | 43.58 | -17.96 | -10.57 | 3.45 | -1.43 | -51.75 | 1.66 | 0.0 | 388.24 | 0 | 0 | 0 | 26.76 | -29.15 | -46.0 | -10.08 | 41.97 | -134.97 | 13.64 | -11.2 | -35.11 | 9.23 | 2.51 | 7.21 | 16.21 | 17.38 | -8.21 | 94.87 | 0.54 | 24.65 | 8.94 | -4.39 | 75.64 | 2.39 | -4.4 | -48.27 | 294.03 | 0.0 | -2.87 | 30.05 | 0.0 | 38.1 | 0 | 0 | -100.0 | 103.92 | -8.85 | -38.85 | 133.98 | -7.0 | -30.91 | 38.18 | 11.31 | 255.49 | 142.1 | -4.19 | -21.35 | 0.01 | 1.0 | 210.91 |
| 22Q4 (13) | 53.12 | -35.1 | 8.41 | 3.5 | -38.49 | -45.65 | 1.66 | 159.38 | 0 | 0 | 0 | 0 | 37.77 | -1.25 | -28.3 | -17.37 | -368.19 | -251.31 | 15.36 | 5.35 | -39.86 | 9.01 | 14.56 | -3.58 | 13.81 | -22.11 | -28.33 | 94.36 | -2.78 | 24.34 | 9.35 | 96.84 | 9250.0 | 2.5 | -42.53 | -39.02 | 294.03 | 0.0 | -2.87 | 30.05 | 0.0 | 38.1 | 0 | 0 | -100.0 | 114.01 | -13.02 | -34.56 | 144.06 | -10.59 | -27.32 | 34.3 | 30.32 | 354.3 | 148.31 | -5.78 | -18.41 | 0.01 | -2.0 | 207.07 |
| 22Q3 (12) | 81.85 | 31.11 | 41.61 | 5.69 | -21.63 | -25.72 | 0.64 | 30.61 | 0 | 0 | 0 | 0 | 38.25 | -14.87 | -37.44 | -3.71 | -2052.63 | -127.24 | 14.58 | -35.49 | -50.46 | 7.86 | -27.52 | -22.22 | 17.73 | 6.68 | -13.72 | 97.06 | -1.38 | 12.7 | 4.75 | -3.46 | 4650.0 | 4.35 | -3.12 | -28.34 | 294.03 | 0.0 | -2.87 | 30.05 | 0.0 | 38.1 | 0 | 0 | -100.0 | 131.08 | -2.75 | -19.44 | 161.13 | -2.25 | -13.7 | 26.32 | 58.36 | 652.0 | 157.4 | 3.96 | -5.31 | 0.01 | 199.78 | 213.6 |
| 22Q2 (11) | 62.43 | 28.11 | -12.38 | 7.26 | 1.54 | -6.68 | 0.49 | 44.12 | 0 | 0 | 0 | 0 | 44.93 | -9.34 | -44.3 | 0.19 | 104.43 | -99.31 | 22.6 | 7.52 | -11.02 | 10.85 | 25.96 | 21.46 | 16.62 | -5.89 | 2.28 | 98.42 | 29.31 | 15.25 | 4.92 | -3.34 | 4820.0 | 4.49 | -2.81 | 4.91 | 294.03 | -2.87 | -2.87 | 30.05 | 38.1 | 67.78 | 0 | -100.0 | -100.0 | 134.79 | -20.68 | -17.29 | 164.84 | -15.0 | -12.43 | 16.62 | 54.75 | 37.81 | 151.41 | -16.2 | -13.49 | 0.00 | 4.78 | 6.69 |
| 22Q1 (10) | 48.73 | -0.55 | -27.17 | 7.15 | 11.02 | -23.77 | 0.34 | 0 | 0 | 0 | 0 | 0 | 49.56 | -5.92 | -37.17 | -4.29 | -137.37 | -114.13 | 21.02 | -17.7 | -17.21 | 8.61 | -7.81 | -18.5 | 17.66 | -8.35 | 41.96 | 76.11 | 0.29 | 1.06 | 5.09 | 4990.0 | 4990.0 | 4.62 | 12.68 | 3.36 | 302.72 | 0.0 | 0.0 | 21.76 | 0.0 | 21.5 | 2.23 | 0.0 | -69.66 | 169.93 | -2.46 | 25.37 | 193.92 | -2.16 | 20.6 | 10.74 | 42.25 | 1076.36 | 180.67 | -0.61 | 34.39 | 0.00 | -0.25 | -7.06 |
| 21Q4 (9) | 49.0 | -15.22 | 17.82 | 6.44 | -15.93 | -12.62 | 0 | 0 | 0 | 0 | 0 | 0 | 52.68 | -13.84 | -25.19 | 11.48 | -15.71 | -58.66 | 25.54 | -13.22 | 43.0 | 9.34 | -7.59 | 2.29 | 19.27 | -6.23 | 87.63 | 75.89 | -11.88 | 0.44 | 0.1 | 0.0 | 0.0 | 4.1 | -32.45 | -10.09 | 302.72 | 0.0 | 0.0 | 21.76 | 0.0 | 21.5 | 2.23 | 0.0 | -69.66 | 174.22 | 7.07 | 65.66 | 198.21 | 6.16 | 51.97 | 7.55 | 115.71 | 438.57 | 181.77 | 9.36 | 76.58 | 0.00 | 0.09 | -12.98 |
| 21Q3 (8) | 57.8 | -18.88 | 39.68 | 7.66 | -1.54 | 0.13 | 0 | 0 | 0 | 0 | 0 | 0 | 61.14 | -24.21 | 12.43 | 13.62 | -50.35 | -17.1 | 29.43 | 15.87 | 78.36 | 10.11 | 13.18 | 4.41 | 20.55 | 26.46 | 69.83 | 86.12 | 0.84 | 16.24 | 0.1 | 0.0 | 0.0 | 6.07 | 41.82 | 28.06 | 302.72 | 0.0 | -3.4 | 21.76 | 21.5 | 21.5 | 2.23 | -69.66 | -69.66 | 162.72 | -0.15 | 110.34 | 186.71 | -0.81 | 81.94 | 3.5 | -70.98 | 145.4 | 166.22 | -5.03 | 138.65 | 0.00 | 1.99 | -21.01 |
| 21Q2 (7) | 71.25 | 6.49 | 108.33 | 7.78 | -17.06 | -25.12 | 0 | 0 | 0 | 0 | 0 | 0 | 80.67 | 2.27 | 120.59 | 27.43 | -9.65 | 810.62 | 25.4 | 0.04 | 40.41 | 8.93 | -15.48 | 0 | 16.25 | 30.63 | 20.46 | 85.4 | 13.4 | 14.32 | 0.1 | 0.0 | 0.0 | 4.28 | -4.25 | -13.71 | 302.72 | 0.0 | -3.4 | 17.91 | 0.0 | 0.0 | 7.35 | 0.0 | 0.0 | 162.97 | 20.24 | 167.47 | 188.23 | 17.06 | 118.39 | 12.06 | 1196.36 | 230.8 | 175.03 | 30.19 | 238.48 | 0.00 | -8.72 | 527.27 |
| 21Q1 (6) | 66.91 | 60.88 | 66.19 | 9.38 | 27.27 | -22.29 | 0 | 0 | 0 | 0 | 0 | 0 | 78.88 | 12.01 | 130.85 | 30.36 | 9.33 | 1732.26 | 25.39 | 42.16 | 41.06 | 10.57 | 15.71 | 0 | 12.44 | 21.13 | 13.92 | 75.31 | -0.33 | -1.08 | 0.1 | 0.0 | 0.0 | 4.47 | -1.97 | -13.54 | 302.72 | 0.0 | -3.4 | 17.91 | 0.0 | 4.68 | 7.35 | 0.0 | -0.14 | 135.54 | 28.88 | 106.71 | 160.8 | 23.28 | 78.57 | -1.1 | 50.67 | 90.84 | 134.44 | 30.6 | 151.01 | 0.00 | -6.61 | 273.31 |
| 20Q4 (5) | 41.59 | 0.51 | 42.82 | 7.37 | -3.66 | -9.68 | 0 | 0 | 0 | 0 | 0 | 0 | 70.42 | 29.5 | 55.49 | 27.77 | 69.02 | 39771.43 | 17.86 | 8.24 | 29.89 | 9.13 | -5.67 | 0 | 10.27 | -15.12 | -15.61 | 75.56 | 1.98 | -0.25 | 0.1 | 0.0 | 0.0 | 4.56 | -3.8 | -13.64 | 302.72 | -3.4 | -3.4 | 17.91 | 0.0 | 4.68 | 7.35 | 0.0 | -0.14 | 105.17 | 35.95 | 55.97 | 130.43 | 27.1 | 41.91 | -2.23 | 71.08 | 69.66 | 102.94 | 47.8 | 71.34 | 0.00 | -9.16 | 274.96 |
| 20Q3 (4) | 41.38 | 20.99 | 0.0 | 7.65 | -26.37 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 54.38 | 48.7 | 0.0 | 16.43 | 525.65 | 0.0 | 16.5 | -8.79 | 0.0 | 9.68 | 0 | 0.0 | 12.1 | -10.3 | 0.0 | 74.09 | -0.82 | 0.0 | 0.1 | 0.0 | 0.0 | 4.74 | -4.44 | 0.0 | 313.39 | 0.0 | 0.0 | 17.91 | 0.0 | 0.0 | 7.35 | 0.0 | 0.0 | 77.36 | 26.97 | 0.0 | 102.62 | 19.06 | 0.0 | -7.71 | 16.38 | 0.0 | 69.65 | 34.69 | 0.0 | 0.00 | 709.93 | 0.0 |
