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) | 60.0 | -52.58 | 0 | 0 | 10.48 | -74.95 | 0 | 0 | 327.29 | -18.32 | 20.67 | -41.31 | 47.83 | -20.67 | 14.61 | -2.87 | 38.58 | -20.27 | 0.06 | 0 | 17.93 | -32.06 | 20.45 | 7765.38 | 32.25 | -0.09 | 27.08 | 3.79 | 3.28 | -31.24 | 188.66 | 7.5 | 219.02 | 6.14 | -5.14 | 0 | 183.52 | 7.62 | 0.06 | 0 |
| 2022 (9) | 126.53 | 60.25 | 0 | 0 | 41.83 | 907.95 | 0 | 0 | 400.7 | 12.65 | 35.22 | 22.29 | 60.29 | -29.93 | 15.05 | -37.8 | 48.39 | -6.98 | 0 | 0 | 26.39 | -61.2 | 0.26 | 85.71 | 32.28 | -8.11 | 26.09 | 7.9 | 4.77 | 11.45 | 175.49 | 4.46 | 206.35 | 5.04 | -4.96 | 0 | 170.53 | 4.77 | 0.00 | 0 |
| 2021 (8) | 78.96 | -13.45 | 0 | 0 | 4.15 | 2666.67 | 0 | 0 | 355.69 | 18.97 | 28.8 | -1.84 | 86.04 | 15.82 | 24.19 | -2.65 | 52.02 | 33.93 | 0 | 0 | 68.01 | 130.15 | 0.14 | -33.33 | 35.13 | -2.9 | 24.18 | 13.52 | 4.28 | -18.16 | 167.99 | 11.41 | 196.45 | 10.79 | -5.23 | 0 | 162.76 | 12.13 | 0.00 | 0 |
| 2020 (7) | 91.23 | 31.72 | 0 | 0 | 0.15 | 0 | 0 | 0 | 298.98 | 14.85 | 29.34 | -6.95 | 74.29 | 5.11 | 24.85 | -8.48 | 38.84 | 64.58 | 0 | 0 | 29.55 | -14.2 | 0.21 | -54.35 | 36.18 | 8.13 | 21.3 | 17.36 | 5.23 | 72.61 | 150.78 | 13.88 | 177.31 | 15.45 | -5.63 | 0 | 145.15 | 16.42 | 0.00 | 0 |
| 2019 (6) | 69.26 | -6.3 | 0 | 0 | 0 | 0 | 0 | 0 | 260.33 | -2.75 | 31.53 | 19.21 | 70.68 | 3.65 | 27.15 | 6.59 | 23.6 | -36.1 | 0 | 0 | 34.44 | 0 | 0.46 | -46.51 | 33.46 | 5.12 | 18.15 | 17.1 | 3.03 | 42.92 | 132.4 | 17.95 | 153.58 | 18.26 | -7.72 | 0 | 124.68 | 14.15 | 0.00 | 0 |
| 2018 (5) | 73.92 | 9.89 | 0 | 0 | 0 | 0 | 0 | 0 | 267.7 | 3.58 | 26.45 | -13.48 | 68.19 | -15.96 | 25.47 | -18.86 | 36.93 | -24.43 | 1.36 | -53.1 | 0 | 0 | 0.86 | 132.43 | 31.83 | 0.09 | 15.5 | 24.6 | 2.12 | 37.66 | 112.25 | 7.15 | 129.87 | 9.36 | -3.03 | 0 | 109.22 | 6.41 | 0.00 | 0 |
| 2017 (4) | 67.27 | -23.08 | 0 | 0 | 5.29 | 120.42 | 0 | 0 | 258.46 | 35.35 | 30.57 | 34.37 | 81.14 | 89.49 | 31.39 | 40.0 | 48.87 | 142.05 | 2.9 | -3.97 | 0 | 0 | 0.37 | -5.13 | 31.8 | 6.18 | 12.44 | 22.32 | 1.54 | 0.0 | 104.76 | 25.12 | 118.75 | 24.44 | -2.12 | 0 | 102.64 | 23.66 | 0.00 | 0 |
| 2016 (3) | 87.45 | -8.91 | 0 | 0 | 2.4 | -53.49 | 0 | 0 | 190.96 | 5.5 | 22.75 | -17.54 | 42.82 | 40.53 | 22.42 | 33.2 | 20.19 | 14.52 | 3.02 | 0 | 15.75 | 108.06 | 0.39 | 2.63 | 29.95 | 7.73 | 10.17 | 37.25 | 1.54 | 0.0 | 83.73 | 19.43 | 95.43 | 20.71 | -0.73 | 0 | 83.0 | 15.41 | 0.00 | 0 |
| 2015 (2) | 96.0 | 65.55 | 0 | 0 | 5.16 | -82.79 | 0 | 0 | 181.0 | 38.46 | 27.59 | 85.54 | 30.47 | -28.99 | 16.83 | -48.72 | 17.63 | -1.67 | 0 | 0 | 7.57 | -61.3 | 0.38 | -24.0 | 27.8 | 24.89 | 7.41 | 25.17 | 1.54 | 0.0 | 70.11 | 41.72 | 79.06 | 38.87 | 1.81 | -16.59 | 71.92 | 39.27 | 0.00 | 0 |
| 2014 (1) | 57.99 | 177.33 | 7.55 | 59.62 | 29.98 | 115.37 | 0 | 0 | 130.72 | -3.92 | 14.87 | -22.87 | 42.91 | -20.21 | 32.83 | -16.96 | 17.93 | 5.1 | 0 | 0 | 19.56 | -28.92 | 0.5 | 150.0 | 22.26 | 10.58 | 5.92 | 48.0 | 1.54 | 0.0 | 49.47 | 18.69 | 56.93 | 20.59 | 2.17 | 382.22 | 51.64 | 22.57 | 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) | 46.03 | 2.88 | -24.04 | 0.35 | 0.0 | -97.07 | 6.25 | 0.0 | -40.36 | 0 | 0 | 0 | 64.16 | -15.19 | -19.92 | -3.33 | -511.11 | -142.97 | 38.43 | -9.79 | -31.2 | 13.13 | -4.87 | -16.89 | 32.04 | -2.64 | -19.68 | 0.06 | 0.0 | 0 | 42.6 | 167.76 | 112.57 | 19.33 | -1.28 | 7954.17 | 32.32 | 0.22 | 0.15 | 29.15 | 0.0 | 7.64 | 5.14 | 0.0 | 56.71 | 169.49 | -1.93 | -7.05 | 203.77 | -1.61 | -4.2 | -0.99 | -254.69 | 19.51 | 168.5 | -2.86 | -6.97 | 0.06 | 0.11 | 0 |
| 24Q2 (19) | 44.74 | -37.92 | -57.8 | 0.35 | -98.06 | -98.91 | 6.25 | -26.12 | -40.31 | 0 | 0 | 0 | 75.65 | 11.45 | -6.88 | 0.81 | 350.0 | -85.54 | 42.6 | 1.79 | -13.82 | 13.80 | 3.64 | 10.26 | 32.91 | -14.94 | -1.38 | 0.06 | 0.0 | 0 | 15.91 | 0.63 | -28.2 | 19.58 | -2.25 | 10777.78 | 32.25 | 0.0 | -0.06 | 29.15 | 7.64 | 7.64 | 5.14 | 56.71 | 56.71 | 172.82 | -1.77 | -1.02 | 207.1 | 0.39 | 1.04 | 0.64 | 214.29 | 109.7 | 173.46 | -1.09 | 3.25 | 0.06 | -2.79 | 0 |
| 24Q1 (18) | 72.07 | 20.12 | -34.95 | 18.04 | 0 | -14.79 | 8.46 | -19.27 | -19.2 | 0 | 0 | 0 | 67.88 | -20.12 | -16.16 | 0.18 | -97.14 | -82.18 | 41.85 | -12.5 | -4.91 | 13.32 | -8.86 | 17.04 | 38.69 | 0.29 | 4.23 | 0.06 | 0.0 | 0 | 15.81 | -11.82 | -34.86 | 20.03 | -2.05 | 9004.55 | 32.25 | 0.0 | -0.09 | 27.08 | 0.0 | 3.79 | 3.28 | 0.0 | -31.24 | 175.94 | -6.74 | 4.42 | 206.3 | -5.81 | 3.48 | -0.56 | 89.11 | 86.37 | 175.38 | -4.44 | 6.69 | 0.06 | 4.45 | 0 |
| 23Q4 (17) | 60.0 | -0.99 | -52.58 | 0 | -100.0 | 0 | 10.48 | 0.0 | -74.95 | 0 | 0 | 0 | 84.98 | 6.07 | -23.6 | 6.3 | -18.71 | 15.81 | 47.83 | -14.38 | -20.67 | 14.61 | -7.51 | -2.88 | 38.58 | -3.28 | -20.27 | 0.06 | 0 | 0 | 17.93 | -10.53 | -32.06 | 20.45 | 8420.83 | 7765.38 | 32.25 | -0.06 | -0.09 | 27.08 | 0.0 | 3.79 | 3.28 | 0.0 | -31.24 | 188.66 | 3.46 | 7.5 | 219.02 | 2.97 | 6.14 | -5.14 | -317.89 | -3.63 | 183.52 | 1.33 | 7.62 | 0.06 | 0 | 0 |
| 23Q3 (16) | 60.6 | -42.85 | -17.56 | 11.96 | -62.68 | 33.78 | 10.48 | 0.1 | -74.92 | 0 | 0 | 0 | 80.12 | -1.38 | -34.02 | 7.75 | 38.39 | -59.34 | 55.86 | 13.01 | -35.02 | 15.80 | 26.21 | -24.22 | 39.89 | 19.54 | -38.21 | 0 | 0 | 0 | 20.04 | -9.57 | -29.71 | 0.24 | 33.33 | 20.0 | 32.27 | 0.0 | -0.03 | 27.08 | 0.0 | 3.79 | 3.28 | 0.0 | -31.24 | 182.35 | 4.44 | 7.28 | 212.71 | 3.78 | 5.91 | -1.23 | 81.36 | 60.95 | 181.12 | 7.81 | 8.57 | 0.00 | 0 | 0 |
| 23Q2 (15) | 106.03 | -4.3 | 1.37 | 32.05 | 51.39 | 623.48 | 10.47 | 0.0 | -74.67 | 0 | 0 | 0 | 81.24 | 0.35 | 11.12 | 5.6 | 454.46 | 94.44 | 49.43 | 12.32 | -8.11 | 12.52 | 10.0 | -11.12 | 33.37 | -10.1 | -34.31 | 0 | 0 | 0 | 22.16 | -8.69 | -27.63 | 0.18 | -18.18 | 20.0 | 32.27 | -0.03 | 0.75 | 27.08 | 3.79 | 3.79 | 3.28 | -31.24 | -31.24 | 174.6 | 3.63 | 15.69 | 204.96 | 2.81 | 12.75 | -6.6 | -60.58 | -121.48 | 168.0 | 2.2 | 13.56 | 0.00 | 0 | 0 |
| 23Q1 (14) | 110.79 | -12.44 | 37.7 | 21.17 | 0 | 0 | 10.47 | -74.97 | -73.47 | 0 | 0 | 0 | 80.96 | -27.21 | -14.72 | 1.01 | -81.43 | -87.1 | 44.01 | -27.0 | -32.53 | 11.38 | -24.37 | -33.83 | 37.12 | -23.29 | -34.76 | 0 | 0 | 0 | 24.27 | -8.03 | -25.87 | 0.22 | -15.38 | 46.67 | 32.28 | 0.0 | -7.88 | 26.09 | 0.0 | 7.9 | 4.77 | 0.0 | 11.45 | 168.49 | -3.99 | -4.17 | 199.36 | -3.39 | -2.41 | -4.11 | 17.14 | -172.19 | 164.38 | -3.61 | -5.7 | 0.00 | 0 | 0 |
| 22Q4 (13) | 126.53 | 72.13 | 60.25 | 0 | -100.0 | 0 | 41.83 | 0.12 | 907.95 | 0 | 0 | 0 | 111.23 | -8.4 | -9.47 | 5.44 | -71.46 | -58.44 | 60.29 | -29.87 | -29.93 | 15.05 | -27.83 | -37.8 | 48.39 | -25.05 | -6.98 | 0 | 0 | 0 | 26.39 | -7.44 | -61.2 | 0.26 | 30.0 | 85.71 | 32.28 | 0.0 | -8.11 | 26.09 | 0.0 | 7.9 | 4.77 | 0.0 | 11.45 | 175.49 | 3.24 | 4.46 | 206.35 | 2.74 | 5.04 | -4.96 | -57.46 | 5.16 | 170.53 | 2.22 | 4.77 | 0.00 | 0 | 0 |
| 22Q3 (12) | 73.51 | -29.72 | 12.64 | 8.94 | 101.81 | 0 | 41.78 | 1.09 | 1958.13 | 0 | 0 | 0 | 121.43 | 66.09 | 33.45 | 19.06 | 561.81 | 103.63 | 85.97 | 59.83 | 28.95 | 20.85 | 48.03 | 6.24 | 64.56 | 27.09 | 2.44 | 0 | 0 | 0 | 28.51 | -6.89 | -59.32 | 0.2 | 33.33 | 42.86 | 32.28 | 0.78 | -8.14 | 26.09 | 0.0 | 7.9 | 4.77 | 0.0 | 11.45 | 169.98 | 12.63 | 9.71 | 200.84 | 10.49 | 9.51 | -3.15 | -5.7 | 49.76 | 166.83 | 12.77 | 12.21 | 0.00 | 0 | 0 |
| 22Q2 (11) | 104.6 | 30.0 | 50.42 | 4.43 | 0 | 0 | 41.33 | 4.71 | 0 | 0 | 0 | 0 | 73.11 | -22.99 | 3.67 | 2.88 | -63.22 | 144.07 | 53.79 | -17.54 | -6.32 | 14.08 | -18.1 | -19.25 | 50.8 | -10.72 | 12.86 | 0 | 0 | 0 | 30.62 | -6.48 | -57.51 | 0.15 | 0.0 | -11.76 | 32.03 | -8.59 | -11.32 | 26.09 | 7.9 | 7.9 | 4.77 | 11.45 | 11.45 | 150.92 | -14.16 | -2.76 | 181.78 | -11.01 | -1.02 | -2.98 | -97.35 | 50.08 | 147.94 | -15.13 | -0.86 | 0.00 | 0 | 0 |
| 22Q1 (10) | 80.46 | 1.9 | -24.56 | 0 | 0 | 0 | 39.47 | 851.08 | 0 | 0 | 0 | 0 | 94.93 | -22.74 | 33.14 | 7.83 | -40.18 | 51.45 | 65.23 | -24.19 | 12.62 | 17.20 | -28.91 | -3.72 | 56.9 | 9.38 | 53.41 | 0 | 0 | 0 | 32.74 | -51.86 | -53.13 | 0.15 | 7.14 | -16.67 | 35.04 | -0.26 | -3.2 | 24.18 | 0.0 | 13.52 | 4.28 | 0.0 | -18.16 | 175.82 | 4.66 | 12.74 | 204.28 | 3.99 | 11.95 | -1.51 | 71.13 | 74.28 | 174.31 | 7.1 | 16.14 | 0.00 | 0 | 0 |
| 21Q4 (9) | 78.96 | 20.99 | -13.45 | 0 | 0 | 0 | 4.15 | 104.43 | 2666.67 | 0 | 0 | 0 | 122.87 | 35.04 | 14.94 | 13.09 | 39.85 | -10.71 | 86.04 | 29.05 | 15.82 | 24.19 | 23.26 | -2.64 | 52.02 | -17.45 | 33.93 | 0 | 0 | 0 | 68.01 | -2.95 | 130.15 | 0.14 | 0.0 | -33.33 | 35.13 | -0.03 | -2.9 | 24.18 | 0.0 | 13.52 | 4.28 | 0.0 | -18.16 | 167.99 | 8.42 | 11.41 | 196.45 | 7.12 | 10.79 | -5.23 | 16.59 | 7.1 | 162.76 | 9.48 | 12.13 | 0.00 | 0 | 0 |
| 21Q3 (8) | 65.26 | -6.15 | 1.19 | 0 | 0 | 0 | 2.03 | 0 | -38.67 | 0 | 0 | 0 | 90.99 | 29.03 | 13.07 | 9.36 | 693.22 | 62.5 | 66.67 | 16.11 | 2.87 | 19.63 | 12.51 | -15.39 | 63.02 | 40.01 | 53.07 | 0 | 0 | 0 | 70.08 | -2.75 | 156.89 | 0.14 | -17.65 | -39.13 | 35.14 | -2.71 | -2.39 | 24.18 | 0.0 | 13.52 | 4.28 | 0.0 | -18.16 | 154.94 | -0.17 | 13.36 | 183.4 | -0.14 | 12.37 | -6.27 | -5.03 | 22.3 | 148.67 | -0.38 | 15.6 | 0.00 | 0 | 0 |
| 21Q2 (7) | 69.54 | -34.8 | -4.15 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 70.52 | -1.09 | 7.52 | 1.18 | -77.18 | -77.48 | 57.42 | -0.86 | 4.27 | 17.44 | -2.35 | 0 | 45.01 | 21.35 | 64.45 | 0 | 0 | 0 | 72.06 | 3.16 | 203.67 | 0.17 | -5.56 | -43.33 | 36.12 | -0.22 | 5.61 | 24.18 | 13.52 | 13.52 | 4.28 | -18.16 | -18.16 | 155.2 | -0.48 | 18.55 | 183.66 | 0.65 | 16.65 | -5.97 | -1.7 | 33.67 | 149.23 | -0.57 | 22.41 | 0.00 | 0 | 0 |
| 21Q1 (6) | 106.65 | 16.9 | 18.86 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 71.3 | -33.3 | 54.9 | 5.17 | -64.73 | 40.49 | 57.92 | -22.04 | 24.75 | 17.86 | -28.11 | 0 | 37.09 | -4.51 | 38.71 | 0 | 0 | 0 | 69.85 | 136.38 | 241.23 | 0.18 | -14.29 | -55.0 | 36.2 | 0.06 | 6.85 | 21.3 | 0.0 | 17.36 | 5.23 | 0.0 | 72.61 | 155.95 | 3.43 | 14.6 | 182.48 | 2.92 | 16.04 | -5.87 | -4.26 | 26.81 | 150.08 | 3.4 | 17.2 | 0.00 | 0 | 0 |
| 20Q4 (5) | 91.23 | 41.46 | 31.72 | 0 | 0 | 0 | 0.15 | -95.47 | 0 | 0 | 0 | 0 | 106.9 | 32.84 | 22.41 | 14.66 | 154.51 | -11.26 | 74.29 | 14.63 | 5.11 | 24.85 | 7.12 | 0 | 38.84 | -5.66 | 64.58 | 0 | 0 | 0 | 29.55 | 8.32 | -14.2 | 0.21 | -8.7 | -54.35 | 36.18 | 0.5 | 8.13 | 21.3 | 0.0 | 17.36 | 5.23 | 0.0 | 72.61 | 150.78 | 10.32 | 13.88 | 177.31 | 8.64 | 15.45 | -5.63 | 30.24 | 27.07 | 145.15 | 12.86 | 16.42 | 0.00 | 0 | 0 |
| 20Q3 (4) | 64.49 | -11.11 | 0.0 | 0 | 0 | 0.0 | 3.31 | -78.86 | 0.0 | 0 | 0 | 0.0 | 80.47 | 22.69 | 0.0 | 5.76 | 9.92 | 0.0 | 64.81 | 17.69 | 0.0 | 23.19 | 0 | 0.0 | 41.17 | 50.42 | 0.0 | 0 | 0 | 0.0 | 27.28 | 14.96 | 0.0 | 0.23 | -23.33 | 0.0 | 36.0 | 5.26 | 0.0 | 21.3 | 0.0 | 0.0 | 5.23 | 0.0 | 0.0 | 136.68 | 4.41 | 0.0 | 163.21 | 3.66 | 0.0 | -8.07 | 10.33 | 0.0 | 128.61 | 5.5 | 0.0 | 0.00 | 0 | 0.0 |
