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) | 7.75 | -9.25 | 6.53 | -2.68 | 1.61 | 0 | 0 | 0 | 57.74 | 38.9 | 8.03 | 148.61 | 17.77 | 25.67 | 30.78 | -9.52 | 9.39 | 17.23 | 0 | 0 | 6.85 | 0 | 0.05 | 0 | 19.32 | 0.89 | 2.1 | 18.64 | 0.44 | -57.69 | 14.66 | 90.14 | 17.2 | 63.5 | -0.88 | 0 | 13.78 | 89.55 | 0.00 | 0 |
| 2022 (9) | 8.54 | 35.77 | 6.71 | -34.41 | 0 | 0 | 0 | 0 | 41.57 | 47.2 | 3.23 | 95.76 | 14.14 | 42.83 | 34.01 | -2.97 | 8.01 | 19.37 | 0 | 0 | 0 | 0 | 0 | 0 | 19.15 | 10.31 | 1.77 | 9.94 | 1.04 | 23.81 | 7.71 | 44.38 | 10.52 | 35.04 | -0.44 | 0 | 7.27 | 69.07 | 0.00 | 0 |
| 2021 (8) | 6.29 | -31.11 | 10.23 | 29.33 | 0.43 | -53.26 | 0 | 0 | 28.24 | 41.41 | 1.65 | -74.62 | 9.9 | 24.22 | 35.06 | -12.16 | 6.71 | 72.05 | 0 | 0 | 0 | 0 | 0 | 0 | 17.36 | 2.48 | 1.61 | 56.31 | 0.84 | 154.55 | 5.34 | -7.77 | 7.79 | 8.95 | -1.04 | 0 | 4.3 | -13.13 | 0.00 | 0 |
| 2020 (7) | 9.13 | 48.94 | 7.91 | -16.12 | 0.92 | 1.1 | 0 | 0 | 19.97 | -8.73 | 6.5 | 0 | 7.97 | 20.21 | 39.91 | 31.71 | 3.9 | 41.82 | 0 | 0 | 0.43 | -67.42 | 0 | 0 | 16.94 | 0.53 | 1.03 | 0.0 | 0.33 | 0.0 | 5.79 | 0 | 7.15 | 1000.0 | -0.84 | 0 | 4.95 | 0 | 0.00 | 0 |
| 2019 (6) | 6.13 | -17.05 | 9.43 | 24.41 | 0.91 | 0 | 0 | 0 | 21.88 | -42.68 | -5.04 | 0 | 6.63 | -52.98 | 30.30 | -17.97 | 2.75 | -26.47 | 2.94 | -1.34 | 1.32 | 0 | 0 | 0 | 16.85 | 0.84 | 1.03 | 19.77 | 0.33 | -8.33 | -0.71 | 0 | 0.65 | -90.05 | -0.69 | 0 | -1.4 | 0 | 0.00 | 0 |
| 2018 (5) | 7.39 | -18.43 | 7.58 | 124.26 | 0 | 0 | 0 | 0 | 38.17 | 22.81 | 1.68 | 102.41 | 14.1 | 14.82 | 36.94 | -6.51 | 3.74 | -26.38 | 2.98 | -1.97 | 0 | 0 | 0 | 0 | 16.71 | 1.03 | 0.86 | 10.26 | 0.36 | 0 | 5.31 | 16.45 | 6.53 | 22.28 | -0.33 | 0 | 4.98 | 18.57 | 0.00 | 0 |
| 2017 (4) | 9.06 | 175.38 | 3.38 | 5533.33 | 0 | 0 | 0 | 0 | 31.08 | 36.68 | 0.83 | -93.76 | 12.28 | 37.05 | 39.51 | 0.28 | 5.08 | 59.25 | 3.04 | -0.98 | 0 | 0 | 0 | 0 | 16.54 | 0.67 | 0.78 | 0 | 0 | 0 | 4.56 | -41.46 | 5.34 | -31.45 | -0.36 | 0 | 4.2 | -47.76 | 0.00 | 0 |
| 2016 (3) | 3.29 | -39.85 | 0.06 | -98.1 | 0 | 0 | 0 | 0 | 22.74 | 29.79 | 13.3 | 2729.79 | 8.96 | 45.69 | 39.40 | 12.25 | 3.19 | 83.33 | 3.07 | -48.32 | 0 | 0 | 0 | 0 | 16.43 | 1.73 | 0 | 0 | 0 | 0 | 7.79 | 0 | 7.79 | 0 | 0.25 | -89.32 | 8.04 | 0 | 0.00 | 0 |
| 2015 (2) | 5.47 | 35.4 | 3.15 | -20.05 | 0 | 0 | 0 | 0 | 17.52 | 25.32 | 0.47 | 0 | 6.15 | 20.12 | 35.10 | -4.15 | 1.74 | 30.83 | 5.94 | -7.04 | 0 | 0 | 0.01 | 0.0 | 16.15 | 0.0 | 0 | 0 | 0 | 0 | -5.51 | 0 | -5.51 | 0 | 2.34 | 4.93 | -3.17 | 0 | 0.00 | 0 |
| 2014 (1) | 4.04 | 13.17 | 3.94 | -34.88 | 0 | 0 | 0 | 0 | 13.98 | -38.98 | -2.01 | 0 | 5.12 | -32.54 | 36.62 | 10.55 | 1.33 | 26.67 | 6.39 | -3.03 | 0 | 0 | 0.01 | 0.0 | 16.15 | 0.0 | 0 | 0 | 0 | 0 | -5.99 | 0 | -5.99 | 0 | 2.23 | 24.58 | -3.76 | 0 | 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) | 11.71 | 5.4 | 31.72 | 9.05 | -18.83 | 7.74 | 4.44 | 5.46 | 344.0 | 0 | 0 | 0 | 13.68 | -17.74 | -5.66 | 1.26 | -37.62 | -37.0 | 15.72 | -20.85 | -7.2 | 25.61 | -19.79 | -17.71 | 12.53 | 11.38 | 36.94 | 0 | 0 | 0 | 11.12 | 29.3 | 81.7 | 0.05 | 0.0 | 0.0 | 19.4 | -0.1 | 0.41 | 2.9 | 0.0 | 38.1 | 0.88 | 0.0 | 100.0 | 15.47 | 8.87 | 20.11 | 19.25 | 7.0 | 24.84 | 0.57 | -49.11 | 26.67 | 16.04 | 4.63 | 20.33 | 0.00 | 0 | 0 |
| 24Q2 (19) | 11.11 | 13.72 | 29.19 | 11.15 | 93.58 | 78.97 | 4.21 | 1.94 | 461.33 | 0 | 0 | 0 | 16.63 | 6.88 | 15.89 | 2.02 | -0.49 | -9.82 | 19.86 | 8.47 | 22.97 | 31.93 | 4.49 | 0.47 | 11.25 | 13.29 | 34.09 | 0 | 0 | 0 | 8.6 | 24.46 | 110.27 | 0.05 | 0.0 | 0.0 | 19.42 | 0.31 | 0.41 | 2.9 | 38.1 | 38.1 | 0.88 | 100.0 | 100.0 | 14.21 | 5.73 | 30.61 | 17.99 | 12.58 | 34.05 | 1.12 | 67.16 | 208.74 | 15.33 | 8.65 | 55.63 | 0.00 | 0 | 0 |
| 24Q1 (18) | 9.77 | 26.06 | 33.65 | 5.76 | -11.79 | 11.2 | 4.13 | 156.52 | 726.0 | 0 | 0 | 0 | 15.56 | 0.32 | 16.29 | 2.03 | 14.04 | 1.5 | 18.31 | 3.04 | 19.05 | 30.56 | -0.71 | -9.24 | 9.93 | 5.75 | 26.66 | 0 | 0 | 0 | 6.91 | 0.88 | 207.11 | 0.05 | 0.0 | 0.0 | 19.36 | 0.21 | 0.62 | 2.1 | 0.0 | 18.64 | 0.44 | 0.0 | -57.69 | 13.44 | -8.32 | 60.57 | 15.98 | -7.09 | 42.93 | 0.67 | 176.14 | 259.52 | 14.11 | 2.39 | 77.48 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.75 | -12.82 | -9.25 | 6.53 | -22.26 | -2.68 | 1.61 | 61.0 | 0 | 0 | 0 | 0 | 15.51 | 6.97 | 27.13 | 1.78 | -11.0 | 36.92 | 17.77 | 4.9 | 25.67 | 30.78 | -1.11 | -9.52 | 9.39 | 2.62 | 17.23 | 0 | 0 | 0 | 6.85 | 11.93 | 0 | 0.05 | 0.0 | 0 | 19.32 | 0.0 | 0.89 | 2.1 | 0.0 | 18.64 | 0.44 | 0.0 | -57.69 | 14.66 | 13.82 | 90.14 | 17.2 | 11.54 | 63.5 | -0.88 | -295.56 | -100.0 | 13.78 | 3.38 | 89.55 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.89 | 3.37 | 60.47 | 8.4 | 34.83 | -6.56 | 1.0 | 33.33 | 0 | 0 | 0 | 0 | 14.5 | 1.05 | 33.15 | 2.0 | -10.71 | 127.27 | 16.94 | 4.89 | 32.97 | 31.12 | -2.07 | -7.12 | 9.15 | 9.06 | 39.06 | 0 | 0 | 0 | 6.12 | 49.63 | 0 | 0.05 | 0.0 | 0 | 19.32 | -0.1 | 8.72 | 2.1 | 0.0 | 18.64 | 0.44 | 0.0 | -57.69 | 12.88 | 18.38 | 101.56 | 15.42 | 14.9 | 67.61 | 0.45 | 143.69 | 1025.0 | 13.33 | 35.33 | 107.31 | 0.00 | 0 | 0 |
| 23Q2 (15) | 8.6 | 17.65 | 63.81 | 6.23 | 20.27 | -31.46 | 0.75 | 50.0 | 650.0 | 0 | 0 | 0 | 14.35 | 7.25 | 55.81 | 2.24 | 12.0 | 1393.33 | 16.15 | 5.01 | 52.21 | 31.78 | -5.61 | 1.0 | 8.39 | 7.02 | 21.59 | 0 | 0 | 0 | 4.09 | 81.78 | 0 | 0.05 | 0.0 | 0 | 19.34 | 0.52 | 11.6 | 2.1 | 18.64 | 18.64 | 0.44 | -57.69 | -57.69 | 10.88 | 29.99 | 97.46 | 13.42 | 20.04 | 61.3 | -1.03 | -145.24 | -83.93 | 9.85 | 23.9 | 98.99 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.31 | -14.4 | 32.19 | 5.18 | -22.8 | -43.63 | 0.5 | 0 | 150.0 | 0 | 0 | 0 | 13.38 | 9.67 | 44.34 | 2.0 | 53.85 | 122.22 | 15.38 | 8.77 | 47.74 | 33.67 | -1.02 | 0.72 | 7.84 | -2.12 | 19.51 | 0 | 0 | 0 | 2.25 | 0 | 0 | 0.05 | 0 | 0 | 19.24 | 0.47 | 10.96 | 1.77 | 0.0 | 9.94 | 1.04 | 0.0 | 23.81 | 8.37 | 8.56 | 46.33 | 11.18 | 6.27 | 36.84 | -0.42 | 4.55 | 22.22 | 7.95 | 9.35 | 53.47 | 0.00 | 0 | 0 |
| 22Q4 (13) | 8.54 | 54.15 | 35.77 | 6.71 | -25.36 | -34.41 | 0 | 0 | -100.0 | 0 | 0 | 0 | 12.2 | 12.03 | 41.04 | 1.3 | 47.73 | 46.07 | 14.14 | 10.99 | 42.83 | 34.01 | 1.51 | -2.94 | 8.01 | 21.73 | 19.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.15 | 7.77 | 10.31 | 1.77 | 0.0 | 9.94 | 1.04 | 0.0 | 23.81 | 7.71 | 20.66 | 44.38 | 10.52 | 14.35 | 35.04 | -0.44 | -1200.0 | 57.69 | 7.27 | 13.06 | 69.07 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.54 | 5.52 | -31.86 | 8.99 | -1.1 | -22.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 10.89 | 18.24 | 65.25 | 0.88 | 486.67 | 417.65 | 12.74 | 20.08 | 69.19 | 33.51 | 6.5 | 16.95 | 6.58 | -4.64 | 13.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.77 | 2.54 | 3.43 | 1.77 | 0.0 | 9.94 | 1.04 | 0.0 | 23.81 | 6.39 | 15.97 | 43.92 | 9.2 | 10.58 | 33.53 | 0.04 | 107.14 | 103.57 | 6.43 | 29.9 | 93.67 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.25 | -5.06 | -30.37 | 9.09 | -1.09 | -8.37 | 0.1 | -50.0 | -87.18 | 0 | 0 | 0 | 9.21 | -0.65 | 38.91 | 0.15 | -83.33 | -51.61 | 10.61 | 1.92 | 45.34 | 31.47 | -5.88 | 6.42 | 6.9 | 5.18 | 39.68 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.33 | -0.06 | 1.4 | 1.77 | 9.94 | 71.84 | 1.04 | 23.81 | 215.15 | 5.51 | -3.67 | 2.99 | 8.32 | 1.84 | 23.99 | -0.56 | -3.7 | 47.66 | 4.95 | -4.44 | 15.65 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.53 | -12.08 | -37.51 | 9.19 | -10.17 | -3.97 | 0.2 | -53.49 | -78.26 | 0 | 0 | 0 | 9.27 | 7.17 | 45.3 | 0.9 | 1.12 | 233.33 | 10.41 | 5.15 | 30.94 | 33.43 | -4.61 | -8.08 | 6.56 | -2.24 | 42.92 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.34 | -0.12 | 1.94 | 1.61 | 0.0 | 56.31 | 0.84 | 0.0 | 154.55 | 5.72 | 7.12 | 13.49 | 8.17 | 4.88 | 27.66 | -0.54 | 48.08 | 38.64 | 5.18 | 20.47 | 24.52 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.29 | -22.63 | -31.11 | 10.23 | -11.73 | 29.33 | 0.43 | -33.85 | -53.26 | 0 | 0 | 0 | 8.65 | 31.26 | 29.49 | 0.89 | 423.53 | 20.27 | 9.9 | 31.47 | 24.22 | 35.04 | 22.31 | -12.19 | 6.71 | 15.29 | 72.05 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.36 | 1.05 | 2.48 | 1.61 | 0.0 | 56.31 | 0.84 | 0.0 | 154.55 | 5.34 | 20.27 | -7.77 | 7.79 | 13.06 | 8.95 | -1.04 | 7.14 | -23.81 | 4.3 | 29.52 | -13.13 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.13 | 7.82 | -0.37 | 11.59 | 16.83 | 100.52 | 0.65 | -16.67 | -30.11 | 0 | 0 | 0 | 6.59 | -0.6 | 31.8 | 0.17 | -45.16 | 54.55 | 7.53 | 3.15 | 33.99 | 28.65 | -3.09 | -4.97 | 5.82 | 17.81 | 97.29 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 17.18 | 0.53 | 1.48 | 1.61 | 56.31 | 56.31 | 0.84 | 154.55 | 154.55 | 4.44 | -17.01 | -12.08 | 6.89 | 2.68 | 7.49 | -1.12 | -4.67 | -24.44 | 3.32 | -22.43 | -20.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.54 | -14.8 | -23.06 | 9.92 | 3.66 | 74.04 | 0.78 | -15.22 | -17.02 | 0 | 0 | 0 | 6.63 | 3.92 | 74.47 | 0.31 | 14.81 | -94.74 | 7.3 | -8.18 | 41.2 | 29.57 | -18.7 | 0 | 4.94 | 7.63 | 106.69 | 0 | 0 | 0 | 0.1 | -50.0 | -88.89 | 0 | 0 | 0 | 17.09 | 0.47 | 1.18 | 1.03 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 5.35 | 6.15 | 8.3 | 6.71 | 4.84 | 6.51 | -1.07 | -21.59 | -13.83 | 4.28 | 2.88 | 7.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.85 | -3.07 | 23.26 | 9.57 | 20.99 | -13.0 | 0.92 | 0.0 | -3.16 | 0 | 0 | 0 | 6.38 | -4.49 | 42.09 | 0.27 | -63.51 | 217.39 | 7.95 | -0.25 | 39.23 | 36.37 | -8.88 | 0 | 4.59 | 17.69 | 93.67 | 0 | 0 | -100.0 | 0.2 | -53.49 | -82.61 | 0 | 0 | 0 | 17.01 | 0.41 | 0.89 | 1.03 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 5.04 | -12.95 | 630.53 | 6.4 | -10.49 | 1460.98 | -0.88 | -4.76 | -27.54 | 4.16 | -15.96 | 353.66 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.13 | 11.89 | 48.94 | 7.91 | 36.85 | -16.12 | 0.92 | -1.08 | 1.1 | 0 | 0 | 0 | 6.68 | 33.6 | 24.86 | 0.74 | 572.73 | 7500.0 | 7.97 | 41.81 | 20.21 | 39.91 | 32.37 | 0 | 3.9 | 32.2 | 41.82 | 0 | 0 | -100.0 | 0.43 | -34.85 | -67.42 | 0 | 0 | 0 | 16.94 | 0.06 | 0.53 | 1.03 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 5.79 | 14.65 | 915.49 | 7.15 | 11.54 | 1000.0 | -0.84 | 6.67 | -21.74 | 4.95 | 19.28 | 453.57 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.16 | -16.73 | 0.0 | 5.78 | 1.4 | 0.0 | 0.93 | -1.06 | 0.0 | 0 | 0 | 0.0 | 5.0 | 31.58 | 0.0 | 0.11 | -98.13 | 0.0 | 5.62 | 8.7 | 0.0 | 30.15 | 0 | 0.0 | 2.95 | 23.43 | 0.0 | 0 | 0 | 0.0 | 0.66 | -26.67 | 0.0 | 0 | 0 | 0.0 | 16.93 | 0.24 | 0.0 | 1.03 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 5.05 | 2.23 | 0.0 | 6.41 | 1.75 | 0.0 | -0.9 | 4.26 | 0.0 | 4.15 | 3.75 | 0.0 | 0.00 | 0 | 0.0 |
