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) | 31.04 | -20.19 | 1.73 | 0 | 9.84 | 25.19 | 0 | 0 | 98.35 | -33.29 | -33.48 | 0 | 21.87 | -34.83 | 22.24 | -2.32 | 8.35 | -54.4 | 0.97 | -1.02 | 44.15 | 5.5 | 0.49 | 6.52 | 55.73 | 0.2 | 11.62 | 3.66 | 7.03 | 88.47 | -10.51 | 0 | 8.14 | -81.0 | -0.81 | 0 | -11.32 | 0 | 0.00 | 0 |
| 2022 (9) | 38.89 | -25.21 | 0 | 0 | 7.86 | 8.12 | 0 | 0 | 147.42 | 0.5 | 4.45 | 0 | 33.56 | -18.44 | 22.76 | -18.85 | 18.31 | 39.24 | 0.98 | -36.77 | 41.85 | -30.18 | 0.46 | -2.13 | 55.62 | 0.0 | 11.21 | 0.0 | 3.73 | -5.57 | 27.9 | 18.17 | 42.85 | 10.52 | -7.03 | 0 | 20.87 | 4.98 | 0.00 | 0 |
| 2021 (8) | 52.0 | 18.8 | 17.0 | -23.56 | 7.27 | 13.06 | 0 | 0 | 146.68 | -8.54 | -4.9 | 0 | 41.15 | -28.7 | 28.05 | -22.04 | 13.15 | -26.41 | 1.55 | 0.0 | 59.94 | -8.43 | 0.47 | -24.19 | 55.62 | 0.0 | 11.21 | 5.95 | 3.95 | -12.61 | 23.61 | -17.07 | 38.77 | -11.02 | -3.73 | 0 | 19.88 | -18.92 | 0.00 | 0 |
| 2020 (7) | 43.77 | -54.92 | 22.24 | 75.39 | 6.43 | 50.23 | 0 | 0 | 160.37 | -5.83 | 6.57 | 59.85 | 57.71 | 12.25 | 35.99 | 19.2 | 17.87 | 4.14 | 1.55 | -0.64 | 65.46 | -13.75 | 0.62 | -10.14 | 55.62 | 2.19 | 10.58 | 4.75 | 4.52 | 13.85 | 28.47 | 15.83 | 43.57 | 12.73 | -3.95 | 0 | 24.52 | 22.23 | 0.00 | 0 |
| 2019 (6) | 97.09 | 147.55 | 12.68 | -28.76 | 4.28 | 114.0 | 0 | 0 | 170.29 | 9.72 | 4.11 | -48.69 | 51.41 | -5.7 | 30.19 | -14.06 | 17.16 | -44.16 | 1.56 | 11.43 | 75.9 | 116.86 | 0.69 | 7.81 | 54.43 | 36.08 | 10.1 | 8.6 | 3.97 | 47.04 | 24.58 | 1.44 | 38.65 | 6.68 | -4.52 | 0 | 20.06 | -0.99 | 0.00 | 0 |
| 2018 (5) | 39.22 | 27.5 | 17.8 | 38.74 | 2.0 | 0 | 0 | 0 | 155.2 | 20.0 | 8.01 | 3382.61 | 54.52 | 24.59 | 35.13 | 3.82 | 30.73 | 110.19 | 1.4 | -0.71 | 35.0 | 652.69 | 0.64 | 42.22 | 40.0 | 23.76 | 9.3 | 0.32 | 2.7 | 2.66 | 24.23 | 35.74 | 36.23 | 21.78 | -3.97 | 0 | 20.26 | 33.73 | 0.00 | 0 |
| 2017 (4) | 30.76 | -26.62 | 12.83 | 75.03 | 0 | 0 | 0 | 0 | 129.33 | -7.26 | 0.23 | -68.92 | 43.76 | -2.08 | 33.84 | 5.58 | 14.62 | 10.17 | 1.41 | 0.0 | 4.65 | 0 | 0.45 | 45.16 | 32.32 | 0.0 | 9.27 | 0.76 | 2.63 | 0.0 | 17.85 | -9.3 | 29.75 | -5.59 | -2.7 | 0 | 15.15 | -13.63 | 0.00 | 0 |
| 2016 (3) | 41.92 | 9.57 | 7.33 | -1.35 | 13.86 | 0 | 0 | 0 | 139.45 | -11.26 | 0.74 | -88.03 | 44.69 | 4.81 | 32.05 | 18.11 | 13.27 | -28.27 | 1.41 | -0.7 | 0 | 0 | 0.31 | -8.82 | 32.32 | 0.0 | 9.2 | 7.23 | 2.63 | 0.0 | 19.68 | -15.68 | 31.51 | -8.8 | -2.14 | 0 | 17.54 | -30.48 | 0.00 | 0 |
| 2015 (2) | 38.26 | -3.99 | 7.43 | -7.93 | 0 | 0 | 0 | 0 | 157.15 | -2.51 | 6.18 | 51.84 | 42.64 | -31.41 | 27.13 | -29.65 | 18.5 | -29.2 | 1.42 | -0.7 | 14.44 | 0.49 | 0.34 | 25.93 | 32.32 | -0.49 | 8.58 | 4.89 | 2.63 | 0.0 | 23.34 | 17.46 | 34.55 | 12.65 | 1.89 | -33.45 | 25.23 | 11.1 | 0.00 | 0 |
| 2014 (1) | 39.85 | 151.58 | 8.07 | 3.86 | 0 | 0 | 0 | 0 | 161.19 | 19.32 | 4.07 | -37.86 | 62.17 | 10.02 | 38.57 | -7.8 | 26.13 | 91.99 | 1.43 | -0.69 | 14.37 | 0 | 0.27 | -6.9 | 32.48 | 0.0 | 8.18 | 8.78 | 2.63 | 0.0 | 19.87 | 0.97 | 30.67 | 2.82 | 2.84 | 151.33 | 22.71 | 9.13 | 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) | 29.49 | 5.02 | -5.63 | 8.14 | 12.74 | 307.0 | 4.47 | 5.18 | -53.92 | 0 | 0 | 0 | 20.86 | 5.94 | -28.68 | -12.08 | -225.61 | 14.57 | 19.13 | -0.1 | -31.06 | 24.26 | 10.53 | -1.51 | 8.12 | -2.52 | -26.38 | 0.96 | -1.03 | -1.03 | 35.95 | -3.9 | -22.67 | 0.55 | 34.15 | 3.77 | 59.62 | 0.0 | 7.19 | 7.32 | 0.0 | -37.01 | 0.81 | 0.0 | -88.48 | -21.19 | -132.6 | -266.61 | -13.06 | -1246.39 | -201.48 | -0.42 | -520.0 | -144.21 | -21.61 | -139.84 | -347.41 | 0.00 | 0 | 0 |
| 24Q2 (19) | 28.08 | -2.43 | -8.62 | 7.22 | 5.4 | 622.0 | 4.25 | -5.35 | -56.05 | 0 | 0 | 0 | 19.69 | 24.7 | -29.43 | -3.71 | 31.3 | 37.01 | 19.15 | 24.84 | -27.43 | 21.95 | 36.59 | 14.49 | 8.33 | 7.62 | -43.06 | 0.97 | 0.0 | 0.0 | 37.41 | 9.16 | -28.17 | 0.41 | -8.89 | -19.61 | 59.62 | 0.0 | 7.19 | 7.32 | -37.01 | -37.01 | 0.81 | -88.48 | -88.48 | -9.11 | 42.74 | -208.97 | -0.97 | -135.4 | -103.59 | 0.1 | -92.13 | 102.89 | -9.01 | 38.46 | -283.88 | 0.00 | 0 | 0 |
| 24Q1 (18) | 28.78 | -7.28 | -0.69 | 6.85 | 295.95 | 585.0 | 4.49 | -54.37 | -54.6 | 0 | 0 | 0 | 15.79 | -29.82 | -15.52 | -5.4 | -11.8 | 37.28 | 15.34 | -29.86 | -32.24 | 16.07 | -27.73 | -3.6 | 7.74 | -7.31 | -55.29 | 0.97 | 0.0 | -1.02 | 34.27 | -22.38 | -26.88 | 0.45 | -8.16 | 2.27 | 59.62 | 6.98 | 7.19 | 11.62 | 0.0 | 3.66 | 7.03 | 0.0 | 88.47 | -15.91 | -51.38 | -182.44 | 2.74 | -66.34 | -92.0 | 1.27 | 256.79 | 122.4 | -14.64 | -29.33 | -207.41 | 0.00 | 0 | 0 |
| 23Q4 (17) | 31.04 | -0.67 | -20.19 | 1.73 | -13.5 | 0 | 9.84 | 1.44 | 25.19 | 0 | 0 | 0 | 22.5 | -23.08 | -38.86 | -4.83 | 65.84 | -1625.0 | 21.87 | -21.19 | -34.83 | 22.24 | -9.73 | -2.3 | 8.35 | -24.3 | -54.4 | 0.97 | 0.0 | -1.02 | 44.15 | -5.03 | 5.5 | 0.49 | -7.55 | 6.52 | 55.73 | 0.2 | 0.2 | 11.62 | 0.0 | 3.66 | 7.03 | 0.0 | 88.47 | -10.51 | -81.83 | -137.67 | 8.14 | -36.75 | -81.0 | -0.81 | -185.26 | 88.48 | -11.32 | -134.37 | -154.24 | 0.00 | 0 | 0 |
| 23Q3 (16) | 31.25 | 1.69 | -5.3 | 2.0 | 100.0 | 0 | 9.7 | 0.31 | 24.04 | 0 | 0 | 0 | 29.25 | 4.84 | -46.07 | -14.14 | -140.07 | -289.29 | 27.75 | 5.15 | -38.48 | 24.64 | 28.48 | -19.5 | 11.03 | -24.61 | -41.17 | 0.97 | 0.0 | -1.02 | 46.49 | -10.73 | 2.42 | 0.53 | 3.92 | 32.5 | 55.62 | 0.0 | 0.0 | 11.62 | 0.0 | 3.66 | 7.03 | 0.0 | 88.47 | -5.78 | -169.14 | -120.24 | 12.87 | -52.35 | -70.41 | 0.95 | 127.46 | 113.38 | -4.83 | -198.57 | -122.51 | 0.00 | 0 | 0 |
| 23Q2 (15) | 30.73 | 6.04 | -34.42 | 1.0 | 0.0 | -92.39 | 9.67 | -2.22 | 23.66 | 0 | 0 | 0 | 27.9 | 49.28 | 7.06 | -5.89 | 31.59 | -356.59 | 26.39 | 16.56 | -15.77 | 19.17 | 15.01 | -19.09 | 14.63 | -15.48 | -26.7 | 0.97 | -1.02 | -1.02 | 52.08 | 11.12 | -3.57 | 0.51 | 15.91 | 21.43 | 55.62 | 0.0 | 0.0 | 11.62 | 3.66 | 3.66 | 7.03 | 88.47 | 88.47 | 8.36 | -56.68 | -60.36 | 27.01 | -21.12 | -25.03 | -3.46 | 38.98 | 48.59 | 4.9 | -64.05 | -65.88 | 0.00 | 0 | 0 |
| 23Q1 (14) | 28.98 | -25.48 | -45.36 | 1.0 | 0 | -94.73 | 9.89 | 25.83 | 3.34 | 0 | 0 | 0 | 18.69 | -49.21 | -38.38 | -8.61 | -2975.0 | -493.79 | 22.64 | -32.54 | -41.62 | 16.67 | -26.76 | -40.93 | 17.31 | -5.46 | 37.82 | 0.98 | 0.0 | -36.36 | 46.87 | 12.0 | -18.42 | 0.44 | -4.35 | -2.22 | 55.62 | 0.0 | 0.0 | 11.21 | 0.0 | 0.0 | 3.73 | 0.0 | -5.57 | 19.3 | -30.82 | -12.91 | 34.24 | -20.09 | -8.25 | -5.67 | 19.35 | -89.0 | 13.63 | -34.69 | -28.86 | 0.00 | 0 | 0 |
| 22Q4 (13) | 38.89 | 17.85 | -25.21 | 0 | 0 | -100.0 | 7.86 | 0.51 | 8.12 | 0 | 0 | 0 | 36.8 | -32.15 | 0.08 | -0.28 | -103.75 | 91.72 | 33.56 | -25.6 | -18.44 | 22.76 | -25.62 | -18.86 | 18.31 | -2.35 | 39.24 | 0.98 | 0.0 | -36.77 | 41.85 | -7.8 | -30.18 | 0.46 | 15.0 | -2.13 | 55.62 | 0.0 | 0.0 | 11.21 | 0.0 | 0.0 | 3.73 | 0.0 | -5.57 | 27.9 | -2.31 | 18.17 | 42.85 | -1.49 | 10.52 | -7.03 | 0.99 | -88.47 | 20.87 | -2.75 | 4.98 | 0.00 | 0 | 0 |
| 22Q3 (12) | 33.0 | -29.58 | -21.22 | 0 | -100.0 | -100.0 | 7.82 | 0.0 | 73.01 | 0 | 0 | 0 | 54.24 | 108.14 | 38.93 | 7.47 | 679.07 | 457.46 | 45.11 | 43.98 | 1.35 | 30.60 | 29.14 | 6.82 | 18.75 | -6.06 | 35.09 | 0.98 | 0.0 | -36.77 | 45.39 | -15.96 | -28.96 | 0.4 | -4.76 | -6.98 | 55.62 | 0.0 | 0.0 | 11.21 | 0.0 | 0.0 | 3.73 | 0.0 | -5.57 | 28.56 | 35.42 | 6.21 | 43.5 | 20.73 | 3.47 | -7.1 | -5.5 | -31.0 | 21.46 | 49.44 | -0.05 | 0.00 | 0 | 0 |
| 22Q2 (11) | 46.86 | -11.65 | 16.63 | 13.14 | -30.73 | 19.13 | 7.82 | -18.29 | 63.94 | 0 | 0 | 0 | 26.06 | -14.08 | -16.61 | -1.29 | 11.03 | 45.11 | 31.33 | -19.21 | -29.97 | 23.70 | -16.04 | -13.4 | 19.96 | 58.92 | 44.01 | 0.98 | -36.36 | -36.77 | 54.01 | -5.99 | -16.69 | 0.42 | -6.67 | -10.64 | 55.62 | 0.0 | 0.0 | 11.21 | 0.0 | 5.95 | 3.73 | -5.57 | -17.48 | 21.09 | -4.83 | -17.65 | 36.03 | -3.46 | -11.5 | -6.73 | -124.33 | -94.51 | 14.36 | -25.05 | -35.17 | 0.00 | 0 | 0 |
| 22Q1 (10) | 53.04 | 2.0 | 26.74 | 18.97 | 11.59 | -14.78 | 9.57 | 31.64 | 100.63 | 0 | 0 | 0 | 30.33 | -17.51 | -23.45 | -1.45 | 57.1 | -184.31 | 38.78 | -5.76 | -33.52 | 28.23 | 0.61 | -16.22 | 12.56 | -4.49 | -15.7 | 1.54 | -0.65 | -0.65 | 57.45 | -4.15 | -11.64 | 0.45 | -4.26 | -16.67 | 55.62 | 0.0 | 0.0 | 11.21 | 0.0 | 5.95 | 3.95 | 0.0 | -12.61 | 22.16 | -6.14 | -20.72 | 37.32 | -3.74 | -13.33 | -3.0 | 19.57 | -16.28 | 19.16 | -3.62 | -24.48 | 0.00 | 0 | 0 |
| 21Q4 (9) | 52.0 | 24.13 | 18.8 | 17.0 | 143.55 | -23.56 | 7.27 | 60.84 | 13.06 | 0 | 0 | 0 | 36.77 | -5.81 | -19.1 | -3.38 | -352.24 | -223.36 | 41.15 | -7.55 | -28.7 | 28.05 | -2.08 | -22.04 | 13.15 | -5.26 | -26.41 | 1.55 | 0.0 | 0.0 | 59.94 | -6.18 | -8.43 | 0.47 | 9.3 | -24.19 | 55.62 | 0.0 | 0.0 | 11.21 | 0.0 | 5.95 | 3.95 | 0.0 | -12.61 | 23.61 | -12.2 | -17.07 | 38.77 | -7.78 | -11.02 | -3.73 | 31.18 | 5.57 | 19.88 | -7.41 | -18.92 | 0.00 | 0 | 0 |
| 21Q3 (8) | 41.89 | 4.26 | 28.1 | 6.98 | -36.72 | -59.11 | 4.52 | -5.24 | -34.96 | 0 | 0 | 0 | 39.04 | 24.93 | -17.22 | 1.34 | 157.02 | -72.54 | 44.51 | -0.51 | -26.37 | 28.65 | 4.69 | -26.33 | 13.88 | 0.14 | -23.02 | 1.55 | 0.0 | -0.64 | 63.89 | -1.45 | -7.54 | 0.43 | -8.51 | -21.82 | 55.62 | 0.0 | 0.0 | 11.21 | 5.95 | 5.95 | 3.95 | -12.61 | -12.61 | 26.89 | 5.0 | 3.58 | 42.04 | 3.27 | 2.39 | -5.42 | -56.65 | 14.38 | 21.47 | -3.07 | 9.37 | 0.00 | 0 | 0 |
| 21Q2 (7) | 40.18 | -3.99 | 29.82 | 11.03 | -50.45 | -34.62 | 4.77 | 0.0 | -31.37 | 0 | 0 | 0 | 31.25 | -21.13 | -23.59 | -2.35 | -360.78 | -195.14 | 44.74 | -23.3 | -9.47 | 27.37 | -18.77 | 0 | 13.86 | -6.98 | -18.61 | 1.55 | 0.0 | -0.64 | 64.83 | -0.29 | -11.24 | 0.47 | -12.96 | -20.34 | 55.62 | 0.0 | 0.0 | 10.58 | 0.0 | 0.0 | 4.52 | 0.0 | 0.0 | 25.61 | -8.37 | 21.49 | 40.71 | -5.46 | 12.52 | -3.46 | -34.11 | 52.21 | 22.15 | -12.69 | 60.04 | 0.00 | 0 | 0 |
| 21Q1 (6) | 41.85 | -4.39 | -9.98 | 22.26 | 0.09 | 11.36 | 4.77 | -25.82 | -35.97 | 0 | 0 | 0 | 39.62 | -12.83 | 47.45 | -0.51 | -118.61 | 85.47 | 58.33 | 1.07 | 54.97 | 33.69 | -6.37 | 0 | 14.9 | -16.62 | 0.54 | 1.55 | 0.0 | -0.64 | 65.02 | -0.67 | -17.47 | 0.54 | -12.9 | -19.4 | 55.62 | 0.0 | 2.19 | 10.58 | 0.0 | 4.75 | 4.52 | 0.0 | 13.85 | 27.95 | -1.83 | 32.97 | 43.06 | -1.17 | 22.71 | -2.58 | 34.68 | 68.73 | 25.37 | 3.47 | 98.67 | 0.00 | 0 | 0 |
| 20Q4 (5) | 43.77 | 33.85 | -54.92 | 22.24 | 30.29 | 75.39 | 6.43 | -7.48 | 50.23 | 0 | 0 | 0 | 45.45 | -3.63 | 12.19 | 2.74 | -43.85 | 914.81 | 57.71 | -4.53 | 12.25 | 35.98 | -7.47 | 0 | 17.87 | -0.89 | 4.14 | 1.55 | -0.64 | -0.64 | 65.46 | -5.27 | -13.75 | 0.62 | 12.73 | -10.14 | 55.62 | 0.0 | 2.19 | 10.58 | 0.0 | 4.75 | 4.52 | 0.0 | 13.85 | 28.47 | 9.67 | 15.83 | 43.57 | 6.11 | 12.73 | -3.95 | 37.6 | 12.61 | 24.52 | 24.91 | 22.23 | 0.00 | 0 | 0 |
| 20Q3 (4) | 32.7 | 5.65 | 0.0 | 17.07 | 1.19 | 0.0 | 6.95 | 0.0 | 0.0 | 0 | 0 | 0.0 | 47.16 | 15.31 | 0.0 | 4.88 | 97.57 | 0.0 | 60.45 | 22.32 | 0.0 | 38.89 | 0 | 0.0 | 18.03 | 5.87 | 0.0 | 1.56 | 0.0 | 0.0 | 69.1 | -5.39 | 0.0 | 0.55 | -6.78 | 0.0 | 55.62 | 0.0 | 0.0 | 10.58 | 0.0 | 0.0 | 4.52 | 0.0 | 0.0 | 25.96 | 23.15 | 0.0 | 41.06 | 13.49 | 0.0 | -6.33 | 12.57 | 0.0 | 19.63 | 41.84 | 0.0 | 0.00 | 0 | 0.0 |
