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) | 4.27 | 0.0 | 3.29 | -26.73 | 89.16 | 8.4 | 0 | 0 | 36.57 | 46.81 | 4.46 | 36.39 | 1.18 | -16.31 | 3.23 | -43.0 | 163.03 | 7.88 | 0 | 0 | 10.0 | -37.5 | 0 | 0 | 15.0 | 0.0 | 2.76 | 13.58 | 0 | 0 | 5.74 | 16.9 | 8.49 | 15.67 | 0 | 0 | 5.74 | 16.9 | 0.00 | 0 |
| 2022 (9) | 4.27 | -26.63 | 4.49 | 177.16 | 82.25 | 2.1 | 0 | 0 | 24.91 | -37.33 | 3.27 | -22.14 | 1.41 | 30.56 | 5.66 | 108.33 | 151.12 | 15.75 | 0 | 0 | 16.0 | 0.0 | 0 | 0 | 15.0 | 9.89 | 2.43 | 21.5 | 0 | 0 | 4.91 | -25.15 | 7.34 | -14.25 | 0 | 0 | 4.91 | -25.15 | 0.00 | 0 |
| 2021 (8) | 5.82 | 65.81 | 1.62 | -46.0 | 80.56 | -3.46 | 0 | 0 | 39.75 | 39.18 | 4.2 | 10.24 | 1.08 | -41.62 | 2.72 | -58.06 | 130.56 | -3.45 | 0 | 0 | 16.0 | -23.81 | 0 | 0 | 13.65 | 5.0 | 2.0 | 23.46 | 0 | 0 | 6.56 | 31.73 | 8.56 | 29.7 | 0 | 0 | 6.56 | 31.2 | 0.00 | 0 |
| 2020 (7) | 3.51 | -64.94 | 3.0 | 87.5 | 83.45 | 131.16 | 0 | 0 | 28.56 | 2.33 | 3.81 | -9.5 | 1.85 | -50.27 | 6.48 | -51.4 | 135.23 | 101.21 | 0 | 0 | 21.0 | 0.0 | 0 | 0 | 13.0 | 30.0 | 1.62 | 35.0 | 0 | 0 | 4.98 | 8.5 | 6.6 | 13.99 | 0.02 | 0 | 5.0 | 8.93 | 0.00 | 0 |
| 2019 (6) | 10.01 | 33.29 | 1.6 | 6.67 | 36.1 | 47.47 | 0 | 0 | 27.91 | 107.97 | 4.21 | 0 | 3.72 | 416.67 | 13.33 | 148.43 | 67.21 | 74.75 | 0 | 0 | 21.0 | 110.0 | 0 | 0 | 10.0 | 0.0 | 1.2 | 0.0 | 0 | 0 | 4.59 | 1107.89 | 5.79 | 266.46 | 0 | 0 | 4.59 | 1107.89 | 0.00 | 0 |
| 2018 (5) | 7.51 | 124.18 | 1.5 | 0.67 | 24.48 | 22.77 | 0 | 0 | 13.42 | 18.76 | -0.34 | 0 | 0.72 | -1.37 | 5.37 | -16.95 | 38.46 | 2.75 | 0 | 0 | 10.0 | 0.0 | 0 | 0 | 10.0 | 42.86 | 1.2 | 0.0 | 0 | 0 | 0.38 | -82.88 | 1.58 | -53.8 | 0 | 0 | 0.38 | -82.88 | 0.00 | 0 |
| 2017 (4) | 3.35 | 50.22 | 1.49 | 0 | 19.94 | 8.55 | 0 | 0 | 11.3 | -50.24 | 0.06 | -97.58 | 0.73 | 128.12 | 6.46 | 358.47 | 37.43 | -0.8 | 0 | 0 | 10.0 | 82.48 | 0 | 0 | 7.0 | -2.37 | 1.2 | 26.32 | 0 | 0 | 2.22 | -45.32 | 3.42 | -31.74 | 0 | 0 | 2.22 | -45.32 | 0.00 | 0 |
| 2016 (3) | 2.23 | -29.65 | 0 | 0 | 18.37 | 5.39 | 0 | 0 | 22.71 | 31.42 | 2.48 | -42.33 | 0.32 | -87.15 | 1.41 | -90.22 | 37.73 | -5.72 | 0 | 0 | 5.48 | 0 | 0 | 0 | 7.17 | 4.82 | 0.95 | 82.69 | 0 | 0 | 4.06 | -6.67 | 5.01 | 3.09 | 0 | 0 | 4.06 | -6.67 | 0.00 | 0 |
| 2015 (2) | 3.17 | -6.76 | 3.34 | 71.28 | 17.43 | 8.26 | 0 | 0 | 17.28 | 52.79 | 4.3 | 98.16 | 2.49 | 730.0 | 14.41 | 443.25 | 40.02 | -1.45 | 0 | 0 | 0 | 0 | 0 | 0 | 6.84 | 4.91 | 0.52 | 73.33 | 0 | 0 | 4.35 | 100.46 | 4.86 | 95.97 | 0 | 0 | 4.35 | 100.46 | 0.00 | 0 |
| 2014 (1) | 3.4 | 34.92 | 1.95 | 0 | 16.1 | 15.83 | 0 | 0 | 11.31 | -39.68 | 2.17 | -44.64 | 0.3 | -57.14 | 2.65 | -28.95 | 40.61 | 17.34 | 0 | 0 | 0 | 0 | 0 | 0 | 6.52 | 0.0 | 0.3 | 233.33 | 0 | 0 | 2.17 | -0.46 | 2.48 | 9.73 | 0 | 0 | 2.17 | -0.46 | 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) | 10.76 | -28.5 | 141.26 | 6.78 | 106.08 | 51.0 | 94.52 | 4.62 | -2.47 | 0 | 0 | 0 | 13.11 | -44.33 | 156.05 | 0.29 | -86.12 | -63.29 | 0.29 | 26.09 | 45.0 | 0.40 | 12.2 | -29.93 | 169.61 | 5.53 | -1.4 | 0 | 0 | 0 | 18.0 | 0.0 | 38.46 | 0 | 0 | 0 | 17.25 | 0.0 | 15.0 | 3.2 | 0.0 | 15.94 | 0 | 0 | 0 | 3.73 | 8.75 | 45.14 | 6.93 | 4.37 | 30.02 | 0 | 0 | 0 | 3.73 | 8.75 | 45.14 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.05 | 154.65 | 284.91 | 3.29 | 0.0 | -26.73 | 90.35 | -3.86 | -3.06 | 0 | 0 | 0 | 23.55 | 143.29 | 1010.85 | 2.09 | 60.77 | 1293.33 | 0.23 | -11.54 | -4.17 | 0.36 | -40.9 | -55.27 | 160.72 | -3.3 | -4.05 | 0 | 0 | 0 | 18.0 | 80.0 | 12.5 | 0 | 0 | 0 | 17.25 | 15.0 | 15.0 | 3.2 | 15.94 | 15.94 | 0 | 0 | 0 | 3.43 | -51.28 | 92.7 | 6.64 | -32.24 | 46.26 | 0 | 0 | 0 | 3.43 | -51.28 | 92.7 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.91 | 38.41 | 51.15 | 3.29 | 0.0 | -26.73 | 93.98 | 5.41 | 6.54 | 0 | 0 | 0 | 9.68 | -63.07 | 210.26 | 1.3 | -58.99 | 271.43 | 0.26 | -77.97 | -18.75 | 0.60 | -81.32 | -47.21 | 166.2 | 1.94 | 3.39 | 0 | 0 | 0 | 10.0 | 0.0 | -37.5 | 0 | 0 | 0 | 15.0 | 0.0 | 0.0 | 2.76 | 0.0 | 13.58 | 0 | 0 | 0 | 7.04 | 22.65 | 33.84 | 9.8 | 15.43 | 27.44 | 0 | 0 | 0 | 7.04 | 22.65 | 33.84 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.27 | -4.26 | 0.0 | 3.29 | -26.73 | -26.73 | 89.16 | -8.0 | 8.4 | 0 | 0 | 0 | 26.21 | 411.91 | 6.11 | 3.17 | 301.27 | -25.93 | 1.18 | 490.0 | -16.31 | 3.23 | 465.64 | -42.97 | 163.03 | -5.23 | 7.88 | 0 | 0 | 0 | 10.0 | -23.08 | -37.5 | 0 | 0 | 0 | 15.0 | 0.0 | 0.0 | 2.76 | 0.0 | 13.58 | 0 | 0 | 0 | 5.74 | 123.35 | 16.9 | 8.49 | 59.29 | 15.67 | 0 | 0 | 0 | 5.74 | 123.35 | 16.9 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.46 | 14.07 | -10.26 | 4.49 | 0.0 | 240.15 | 96.91 | 3.98 | -1.34 | 0 | 0 | 0 | 5.12 | 141.51 | 2594.74 | 0.79 | 426.67 | 443.48 | 0.2 | -16.67 | -4.76 | 0.57 | -28.38 | -99.32 | 172.02 | 2.69 | 10.65 | 0 | 0 | 0 | 13.0 | -18.75 | 18.18 | 0 | 0 | 0 | 15.0 | 0.0 | 0.0 | 2.76 | 0.0 | 13.58 | 0 | 0 | 0 | 2.57 | 44.38 | 307.94 | 5.33 | 17.4 | 74.18 | 0 | 0 | 0 | 2.57 | 44.38 | 307.94 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.91 | 0.0 | -32.59 | 4.49 | 0.0 | 216.2 | 93.2 | 5.66 | 4.27 | 0 | 0 | 0 | 2.12 | -32.05 | 21100.0 | 0.15 | -57.14 | 133.33 | 0.24 | -25.0 | -17.24 | 0.80 | -30.25 | -97.8 | 167.51 | 4.21 | 13.41 | 0 | 0 | 0 | 16.0 | 0.0 | 0.0 | 0 | 0 | 0 | 15.0 | 0.0 | 0.0 | 2.76 | 13.58 | 13.58 | 0 | 0 | 0 | 1.78 | -66.16 | 106.98 | 4.54 | -40.96 | 38.41 | 0 | 0 | 0 | 1.78 | -66.16 | 106.98 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.91 | -8.43 | -25.24 | 4.49 | 0.0 | 195.39 | 88.21 | 7.25 | 5.04 | 0 | 0 | 0 | 3.12 | -87.37 | 15500.0 | 0.35 | -91.82 | 206.06 | 0.32 | -77.3 | -28.89 | 1.14 | -79.82 | -48.58 | 160.75 | 6.37 | 16.24 | 0 | 0 | 0 | 16.0 | 0.0 | 0.0 | 0 | 0 | 0 | 15.0 | 0.0 | 1.76 | 2.43 | 0.0 | 21.5 | 0 | 0 | 0 | 5.26 | 7.13 | -15.57 | 7.69 | 4.77 | -6.67 | 0 | 0 | 0 | 5.26 | 7.13 | -15.57 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.27 | -14.08 | -26.63 | 4.49 | 240.15 | 177.16 | 82.25 | -16.27 | 2.1 | 0 | 0 | 0 | 24.7 | 12900.0 | 82233.33 | 4.28 | 1960.87 | 3666.67 | 1.41 | 571.43 | 30.56 | 5.66 | -93.26 | 108.25 | 151.12 | -2.79 | 15.75 | 0 | 0 | 0 | 16.0 | 45.45 | 0.0 | 0 | 0 | 0 | 15.0 | 0.0 | 9.89 | 2.43 | 0.0 | 21.5 | 0 | 0 | 0 | 4.91 | 679.37 | -25.15 | 7.34 | 139.87 | -14.25 | 0 | 0 | 0 | 4.91 | 679.37 | -25.15 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.97 | -14.31 | -54.24 | 1.32 | -7.04 | 0 | 98.23 | 9.9 | 40.49 | 0 | 0 | 0 | 0.19 | 1800.0 | -74.32 | -0.23 | 48.89 | -43.75 | 0.21 | -27.59 | -78.57 | 84.00 | 131.72 | 4484.86 | 155.46 | 5.25 | 31.28 | 0 | 0 | 0 | 11.0 | -31.25 | -47.62 | 0 | 0 | 0 | 15.0 | 0.0 | 9.89 | 2.43 | 0.0 | 21.5 | 0 | 0 | 0 | 0.63 | -26.74 | -90.57 | 3.06 | -6.71 | -64.79 | 0 | 0 | 0 | 0.63 | -26.74 | -90.57 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.8 | 10.9 | -56.88 | 1.42 | -6.58 | -52.67 | 89.38 | 6.43 | 31.89 | 0 | 0 | 0 | 0.01 | -50.0 | -99.95 | -0.45 | -36.36 | -122.06 | 0.29 | -35.56 | -92.1 | 36.25 | 1532.06 | 430.12 | 147.7 | 6.8 | 29.85 | 0 | 0 | 0 | 16.0 | 0.0 | -23.81 | 0 | 0 | 0 | 15.0 | 1.76 | 15.38 | 2.43 | 21.5 | 50.0 | 0 | 0 | 0 | 0.86 | -86.2 | -89.07 | 3.28 | -60.19 | -65.47 | 0 | 0 | 0 | 0.86 | -86.2 | -89.07 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.23 | -10.14 | -49.52 | 1.52 | -6.17 | -49.33 | 83.98 | 4.25 | 11.85 | 0 | 0 | 0 | 0.02 | -33.33 | -99.9 | -0.33 | -175.0 | -113.47 | 0.45 | -58.33 | -75.68 | 2.22 | -18.25 | -55.63 | 138.29 | 5.92 | 9.43 | 0 | 0 | 0 | 16.0 | 0.0 | -23.81 | 0 | 0 | 0 | 14.74 | 7.99 | 13.38 | 2.0 | 0.0 | 23.46 | 0 | 0 | 0 | 6.23 | -5.03 | -16.04 | 8.24 | -3.74 | -8.95 | 0 | 0 | -100.0 | 6.23 | -5.03 | -16.38 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.82 | -46.41 | 65.81 | 1.62 | 0 | -46.0 | 80.56 | 15.22 | -3.46 | 0 | 0 | 0 | 0.03 | -95.95 | -99.78 | -0.12 | 25.0 | -106.19 | 1.08 | 10.2 | -41.62 | 2.72 | 48.3 | -58.06 | 130.56 | 10.25 | -3.45 | 0 | 0 | 0 | 16.0 | -23.81 | -23.81 | 0 | 0 | 0 | 13.65 | 0.0 | 5.0 | 2.0 | 0.0 | 23.46 | 0 | 0 | 0 | 6.56 | -1.8 | 31.73 | 8.56 | -1.5 | 29.7 | 0 | 0 | -100.0 | 6.56 | -1.8 | 31.2 | 0.00 | 0 | 0 |
| 21Q3 (8) | 10.86 | -19.26 | 34.07 | 0 | -100.0 | -100.0 | 69.92 | 3.17 | -7.0 | 0 | 0 | 0 | 0.74 | -96.2 | -19.57 | -0.16 | -107.84 | -180.0 | 0.98 | -73.3 | 81.48 | 1.83 | -73.21 | 33.98 | 118.42 | 4.11 | -1.49 | 0 | 0 | 0 | 21.0 | 0.0 | 0.0 | 0 | 0 | 0 | 13.65 | 5.0 | 5.0 | 2.0 | 23.46 | 23.46 | 0 | 0 | 0 | 6.68 | -15.12 | 119.74 | 8.69 | -8.53 | 86.08 | 0 | 0 | 0 | 6.68 | -15.12 | 119.74 | 0.00 | 0 | 0 |
| 21Q2 (7) | 13.45 | 29.83 | 172.82 | 3.0 | 0.0 | 88.68 | 67.77 | -9.74 | -2.0 | 0 | 0 | 0 | 19.47 | -0.21 | 605.43 | 2.04 | -16.73 | 871.43 | 3.67 | 98.38 | 464.62 | 6.84 | 36.61 | 0 | 113.75 | -9.99 | 4.43 | 0 | 0 | 0 | 21.0 | 0.0 | 0.0 | 0 | 0 | 0 | 13.0 | 0.0 | 30.0 | 1.62 | 0.0 | 0.0 | 0 | 0 | 0 | 7.87 | 6.06 | 177.11 | 9.5 | 4.97 | 112.53 | 0 | -100.0 | 0 | 7.87 | 5.64 | 177.11 | 0.00 | 0 | 0 |
| 21Q1 (6) | 10.36 | 195.16 | 32.65 | 3.0 | 0.0 | 88.68 | 75.08 | -10.03 | 107.29 | 0 | 0 | 0 | 19.51 | 41.68 | 75.61 | 2.45 | 26.29 | 65.54 | 1.85 | 0.0 | 60.87 | 5.01 | -22.73 | 0 | 126.37 | -6.55 | 75.15 | 0 | 0 | 0 | 21.0 | 0.0 | 0.0 | 0 | 0 | 0 | 13.0 | 0.0 | 30.0 | 1.62 | 0.0 | 35.0 | 0 | 0 | 0 | 7.42 | 49.0 | 22.44 | 9.05 | 37.12 | 24.66 | 0.03 | 50.0 | 0 | 7.45 | 49.0 | 22.94 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.51 | -56.67 | -64.94 | 3.0 | 0.0 | 87.5 | 83.45 | 11.0 | 131.16 | 0 | 0 | 0 | 13.77 | 1396.74 | -44.25 | 1.94 | 870.0 | -59.16 | 1.85 | 242.59 | -50.27 | 6.48 | 373.7 | 0 | 135.23 | 12.49 | 101.21 | 0 | 0 | 0 | 21.0 | 0.0 | 0.0 | 0 | 0 | 0 | 13.0 | 0.0 | 30.0 | 1.62 | 0.0 | 35.0 | 0 | 0 | 0 | 4.98 | 63.82 | 8.5 | 6.6 | 41.33 | 13.99 | 0.02 | 0 | 0 | 5.0 | 64.47 | 8.93 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.1 | 64.3 | 0.0 | 3.0 | 88.68 | 0.0 | 75.18 | 8.72 | 0.0 | 0 | 0 | 0.0 | 0.92 | -66.67 | 0.0 | 0.2 | -4.76 | 0.0 | 0.54 | -16.92 | 0.0 | 1.37 | 0 | 0.0 | 120.21 | 10.37 | 0.0 | 0 | 0 | 0.0 | 21.0 | 0.0 | 0.0 | 0 | 0 | 0.0 | 13.0 | 30.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.04 | 7.04 | 0.0 | 4.67 | 4.47 | 0.0 | 0 | 0 | 0.0 | 3.04 | 7.04 | 0.0 | 0.00 | 0 | 0.0 |
