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) | 49.58 | -15.84 | 1.85 | 203.28 | 4.19 | -80.74 | 0 | 0 | 160.03 | -13.37 | 8.23 | -34.73 | 67.13 | 8.96 | 41.95 | 25.77 | 20.61 | 4.89 | 0 | 0 | 21.05 | 83.68 | 0.11 | -21.43 | 27.15 | 0.85 | 15.9 | 8.83 | 1.21 | -52.73 | 52.36 | -4.49 | 69.47 | -3.5 | -3.04 | 0 | 49.32 | -8.05 | 0.00 | 0 |
| 2022 (9) | 58.91 | 24.89 | 0.61 | -86.35 | 21.76 | 0 | 0 | 0 | 184.72 | -12.59 | 12.61 | -32.96 | 61.61 | -18.96 | 33.35 | -7.28 | 19.65 | -31.22 | 0 | 0 | 11.46 | -67.46 | 0.14 | 0.0 | 26.92 | 0.07 | 14.61 | 14.68 | 2.56 | 20.19 | 54.82 | -4.97 | 71.99 | -0.79 | -1.18 | 0 | 53.64 | -2.7 | 0.00 | 0 |
| 2021 (8) | 47.17 | 50.37 | 4.47 | 4.44 | 0 | 0 | 0 | 0 | 211.32 | 17.09 | 18.81 | 5.91 | 76.02 | 34.95 | 35.97 | 15.25 | 28.57 | 28.17 | 0 | 0 | 35.22 | 2.29 | 0.14 | 133.33 | 26.9 | 0.6 | 12.74 | 16.24 | 2.13 | -32.17 | 57.69 | 9.68 | 72.56 | 8.8 | -2.56 | 0 | 55.13 | 9.23 | 0.00 | 0 |
| 2020 (7) | 31.37 | -5.48 | 4.28 | -0.93 | 1.06 | -79.46 | 0 | 0 | 180.47 | 2.97 | 17.76 | 1.37 | 56.33 | -11.83 | 31.21 | -14.37 | 22.29 | -9.65 | 0 | 0 | 34.43 | 152.6 | 0.06 | -33.33 | 26.74 | 0.94 | 10.96 | 18.87 | 3.14 | 96.25 | 52.6 | 4.55 | 66.69 | 9.11 | -2.13 | 0 | 50.47 | 7.0 | 0.00 | 0 |
| 2019 (6) | 33.19 | 48.24 | 4.32 | 21.01 | 5.16 | 670.15 | 0 | 0 | 175.27 | -1.46 | 17.52 | -4.58 | 63.89 | 4.38 | 36.45 | 5.93 | 24.67 | 23.78 | 0 | 0 | 13.63 | -36.69 | 0.09 | 28.57 | 26.49 | 7.2 | 9.22 | 24.93 | 1.6 | 0.0 | 50.31 | 9.61 | 61.12 | 11.37 | -3.14 | 0 | 47.17 | 4.36 | 0.00 | 0 |
| 2018 (5) | 22.39 | 99.55 | 3.57 | -31.21 | 0.67 | 0.0 | 0 | 0 | 177.87 | 10.46 | 18.36 | 83.23 | 61.21 | 4.42 | 34.41 | -5.47 | 19.93 | -3.3 | 0 | 0 | 21.53 | 249.51 | 0.07 | -12.5 | 24.71 | 0.94 | 7.38 | 15.67 | 1.6 | 0.0 | 45.9 | 26.76 | 54.88 | 24.19 | -0.7 | 0 | 45.2 | 24.52 | 0.00 | 0 |
| 2017 (4) | 11.22 | -3.11 | 5.19 | 75.93 | 0.67 | -88.12 | 0 | 0 | 161.03 | 19.97 | 10.02 | 10.23 | 58.62 | 25.1 | 36.40 | 4.28 | 20.61 | 32.46 | 0 | 0 | 6.16 | 0 | 0.08 | -20.0 | 24.48 | 1.24 | 6.38 | 16.64 | 1.6 | 0.0 | 36.21 | 12.07 | 44.19 | 12.21 | 0.09 | -89.41 | 36.3 | 9.47 | 0.00 | 0 |
| 2016 (3) | 11.58 | -17.93 | 2.95 | 71.51 | 5.64 | 1609.09 | 0 | 0 | 134.23 | 4.03 | 9.09 | 21.04 | 46.86 | 10.1 | 34.91 | 5.84 | 15.56 | 44.07 | 0 | 0 | 0 | 0 | 0.1 | -9.09 | 24.18 | 0.04 | 5.47 | 15.89 | 1.6 | 0.0 | 32.31 | 15.35 | 39.38 | 14.71 | 0.85 | -76.9 | 33.16 | 4.64 | 0.00 | 0 |
| 2015 (2) | 14.11 | 12.07 | 1.72 | -57.0 | 0.33 | 0 | 0 | 0 | 129.03 | -3.77 | 7.51 | 0.27 | 42.56 | -10.19 | 32.98 | -6.68 | 10.8 | 2.56 | 0 | 0 | 10.5 | -22.85 | 0.11 | 83.33 | 24.17 | 0.17 | 4.72 | 18.89 | 1.6 | 0.0 | 28.01 | 11.06 | 34.33 | 11.5 | 3.68 | -16.74 | 31.69 | 6.92 | 0.00 | 0 |
| 2014 (1) | 12.59 | -13.29 | 4.0 | 156.41 | 0 | 0 | 0 | 0 | 134.08 | 12.29 | 7.49 | 22.19 | 47.39 | 28.92 | 35.34 | 14.8 | 10.53 | 18.71 | 0 | 0 | 13.61 | -0.73 | 0.06 | 0 | 24.13 | 0.5 | 3.97 | 18.15 | 1.6 | 0.0 | 25.22 | 18.46 | 30.79 | 17.3 | 4.42 | 65.54 | 29.64 | 23.71 | 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) | 62.45 | 22.74 | 35.06 | 4.61 | 207.33 | 207.33 | 8.33 | -5.77 | 98.81 | 0 | 0 | 0 | 66.22 | 16.07 | 58.5 | 7.54 | 8.65 | 104.34 | 96.53 | 15.7 | 49.54 | 45.59 | 2.35 | 11.1 | 30.09 | 5.62 | 36.96 | 0 | 0 | 0 | 35.49 | -2.77 | 87.38 | 0.09 | -10.0 | -25.0 | 27.25 | 0.18 | -3.2 | 16.73 | 0.0 | 5.22 | 3.07 | 0.0 | 153.72 | 57.78 | 15.05 | 19.33 | 77.58 | 10.8 | 18.39 | 1.22 | 154.17 | 481.25 | 59.0 | 16.37 | 22.66 | 0.00 | 0 | 0 |
| 24Q2 (19) | 50.88 | 8.79 | 26.88 | 1.5 | 0.0 | 0.0 | 8.84 | 110.98 | 110.98 | 0 | 0 | 0 | 57.05 | 28.69 | 51.85 | 6.94 | 53.54 | 158.96 | 83.43 | 18.14 | 48.72 | 44.54 | 5.85 | 27.57 | 28.49 | 20.47 | 72.35 | 0 | 0 | 0 | 36.5 | 82.32 | 82.68 | 0.1 | -9.09 | -16.67 | 27.2 | -0.69 | 0.7 | 16.73 | 5.22 | 5.22 | 3.07 | 153.72 | 153.72 | 50.22 | 9.22 | 12.27 | 70.02 | 11.0 | 13.23 | 0.48 | 245.45 | 115.0 | 50.7 | 11.06 | 22.08 | 0.00 | 0 | 0 |
| 24Q1 (18) | 46.77 | -5.67 | -28.58 | 1.5 | -18.92 | 3650.0 | 4.19 | 0.0 | -80.78 | 0 | 0 | 0 | 44.33 | 0.41 | 21.35 | 4.52 | 15.31 | 319.42 | 70.62 | 5.2 | 25.95 | 42.08 | 0.31 | 28.34 | 23.65 | 14.75 | 30.95 | 0 | 0 | 0 | 20.02 | -4.89 | 92.32 | 0.11 | 0.0 | -15.38 | 27.39 | 0.88 | 1.75 | 15.9 | 0.0 | 8.83 | 1.21 | 0.0 | -52.73 | 45.98 | -12.18 | 9.5 | 63.08 | -9.2 | 6.63 | -0.33 | 89.14 | 61.63 | 45.65 | -7.44 | 10.99 | 0.00 | 0 | 0 |
| 23Q4 (17) | 49.58 | 7.22 | -15.84 | 1.85 | 23.33 | 203.28 | 4.19 | 0.0 | -80.74 | 0 | 0 | 0 | 44.15 | 5.67 | 6.57 | 3.92 | 6.23 | 35.17 | 67.13 | 4.0 | 8.96 | 41.95 | 2.23 | 25.77 | 20.61 | -6.19 | 4.89 | 0 | 0 | 0 | 21.05 | 11.14 | 83.68 | 0.11 | -8.33 | -21.43 | 27.15 | -3.55 | 0.85 | 15.9 | 0.0 | 8.83 | 1.21 | 0.0 | -52.73 | 52.36 | 8.14 | -4.49 | 69.47 | 6.01 | -3.5 | -3.04 | -850.0 | -157.63 | 49.32 | 2.54 | -8.05 | 0.00 | 0 | 0 |
| 23Q3 (16) | 46.24 | 15.31 | 1.99 | 1.5 | 0.0 | -13.29 | 4.19 | 0.0 | -80.7 | 0 | 0 | 0 | 41.78 | 11.21 | -7.46 | 3.69 | 37.69 | 36.67 | 64.55 | 15.06 | -1.96 | 41.03 | 17.53 | 22.49 | 21.97 | 32.91 | 0.46 | 0 | 0 | 0 | 18.94 | -5.21 | 51.4 | 0.12 | 0.0 | -14.29 | 28.15 | 4.22 | 4.57 | 15.9 | 0.0 | 8.83 | 1.21 | 0.0 | -52.73 | 48.42 | 8.25 | -6.24 | 65.53 | 5.97 | -4.75 | -0.32 | 90.0 | 0 | 48.1 | 15.82 | -6.86 | 0.00 | 0 | 0 |
| 23Q2 (15) | 40.1 | -38.77 | -15.53 | 1.5 | 3650.0 | -48.81 | 4.19 | -80.78 | -80.66 | 0 | 0 | 0 | 37.57 | 2.85 | -21.57 | 2.68 | 230.1 | -7.27 | 56.1 | 0.05 | -19.62 | 34.91 | 6.49 | 4.1 | 16.53 | -8.47 | -43.49 | 0 | 0 | 0 | 19.98 | 91.93 | 47.35 | 0.12 | -7.69 | -14.29 | 27.01 | 0.33 | 0.11 | 15.9 | 8.83 | 8.83 | 1.21 | -52.73 | -52.73 | 44.73 | 6.53 | -8.6 | 61.84 | 4.53 | -6.44 | -3.2 | -272.09 | -255.56 | 41.53 | 0.97 | -13.55 | 0.00 | 0 | 0 |
| 23Q1 (14) | 65.49 | 11.17 | 33.25 | 0.04 | -93.44 | -98.61 | 21.8 | 0.18 | 0 | 0 | 0 | 0 | 36.53 | -11.83 | -27.29 | -2.06 | -171.03 | -150.0 | 56.07 | -8.99 | -26.02 | 32.79 | -1.7 | -7.14 | 18.06 | -8.09 | -43.7 | 0 | 0 | 0 | 10.41 | -9.16 | -70.58 | 0.13 | -7.14 | -7.14 | 26.92 | 0.0 | -0.22 | 14.61 | 0.0 | 14.68 | 2.56 | 0.0 | 20.19 | 41.99 | -23.4 | -13.14 | 59.16 | -17.82 | -6.41 | -0.86 | 27.12 | -279.17 | 41.13 | -23.32 | -15.75 | 0.00 | 0 | 0 |
| 22Q4 (13) | 58.91 | 29.93 | 24.89 | 0.61 | -64.74 | -86.35 | 21.76 | 0.23 | 0 | 0 | 0 | 0 | 41.43 | -8.24 | -22.2 | 2.9 | 7.41 | -24.87 | 61.61 | -6.42 | -18.96 | 33.35 | -0.44 | -7.28 | 19.65 | -10.15 | -31.22 | 0 | 0 | 0 | 11.46 | -8.39 | -67.46 | 0.14 | 0.0 | 0.0 | 26.92 | 0.0 | 0.07 | 14.61 | 0.0 | 14.68 | 2.56 | 0.0 | 20.19 | 54.82 | 6.16 | -4.97 | 71.99 | 4.64 | -0.79 | -1.18 | 0 | 53.91 | 53.64 | 3.87 | -2.7 | 0.00 | 0 | 0 |
| 22Q3 (12) | 45.34 | -4.49 | -3.2 | 1.73 | -40.96 | -56.97 | 21.71 | 0.18 | 0 | 0 | 0 | 0 | 45.15 | -5.74 | -20.37 | 2.7 | -6.57 | -51.7 | 65.84 | -5.66 | -14.35 | 33.50 | -0.12 | -13.63 | 21.87 | -25.23 | -25.69 | 0 | 0 | 0 | 12.51 | -7.74 | -64.38 | 0.14 | 0.0 | 27.27 | 26.92 | -0.22 | -1.68 | 14.61 | 0.0 | 14.68 | 2.56 | 0.0 | 20.19 | 51.64 | 5.52 | -4.21 | 68.8 | 4.08 | 0.04 | 0 | 100.0 | 100.0 | 51.64 | 7.49 | 2.06 | 0.00 | 0 | 0 |
| 22Q2 (11) | 47.47 | -3.42 | 12.41 | 2.93 | 1.74 | -36.99 | 21.67 | 0 | 0 | 0 | 0 | 0 | 47.9 | -4.66 | -12.03 | 2.89 | -29.85 | -51.18 | 69.79 | -7.92 | -3.7 | 33.54 | -5.02 | -14.6 | 29.25 | -8.82 | 11.9 | 0 | 0 | 0 | 13.56 | -61.67 | -61.19 | 0.14 | 0.0 | 133.33 | 26.98 | 0.0 | -0.48 | 14.61 | 14.68 | 14.68 | 2.56 | 20.19 | 20.19 | 48.94 | 1.24 | 1.28 | 66.1 | 4.57 | 4.61 | -0.9 | -287.5 | 70.1 | 48.04 | -1.6 | 6.03 | 0.00 | 0 | 0 |
| 22Q1 (10) | 49.15 | 4.2 | 9.59 | 2.88 | -35.57 | -41.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | 50.24 | -5.65 | 7.08 | 4.12 | 6.74 | 19.77 | 75.79 | -0.3 | 19.66 | 35.31 | -1.84 | 1.82 | 32.08 | 12.29 | 22.35 | 0 | 0 | 0 | 35.38 | 0.45 | 1.81 | 0.14 | 0.0 | 133.33 | 26.98 | 0.3 | -0.33 | 12.74 | 0.0 | 16.24 | 2.13 | 0.0 | -32.17 | 48.34 | -16.21 | 11.98 | 63.21 | -12.89 | 10.39 | 0.48 | 118.75 | 119.35 | 48.82 | -11.45 | 19.98 | 0.00 | 0 | 0 |
| 21Q4 (9) | 47.17 | 0.7 | 50.37 | 4.47 | 11.19 | 4.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | 53.25 | -6.08 | 32.76 | 3.86 | -30.95 | 29.1 | 76.02 | -1.11 | 34.95 | 35.97 | -7.26 | 15.25 | 28.57 | -2.92 | 28.17 | 0 | 0 | 0 | 35.22 | 0.28 | 2.29 | 0.14 | 27.27 | 133.33 | 26.9 | -1.75 | 0.6 | 12.74 | 0.0 | 16.24 | 2.13 | 0.0 | -32.17 | 57.69 | 7.01 | 9.68 | 72.56 | 5.51 | 8.8 | -2.56 | 22.66 | -20.19 | 55.13 | 8.95 | 9.23 | 0.00 | 0 | 0 |
| 21Q3 (8) | 46.84 | 10.92 | 73.42 | 4.02 | -13.55 | -24.72 | 0 | 0 | -100.0 | 0 | 0 | 0 | 56.7 | 4.13 | 31.68 | 5.59 | -5.57 | 48.67 | 76.87 | 6.07 | 27.84 | 38.79 | -1.23 | 20.85 | 29.43 | 12.59 | 6.71 | 0 | 0 | 0 | 35.12 | 0.52 | 3.54 | 0.11 | 83.33 | 83.33 | 27.38 | 1.0 | 1.0 | 12.74 | 0.0 | 16.24 | 2.13 | 0.0 | -32.17 | 53.91 | 11.57 | 8.73 | 68.77 | 8.83 | 7.99 | -3.31 | -9.97 | 4.61 | 50.6 | 11.68 | 9.74 | 0.00 | 0 | 0 |
| 21Q2 (7) | 42.23 | -5.84 | 70.56 | 4.65 | -4.91 | 42.64 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 54.45 | 16.05 | 3.6 | 5.92 | 72.09 | -12.3 | 72.47 | 14.41 | 4.24 | 39.27 | 13.24 | 0 | 26.14 | -0.31 | 3.36 | 0 | 0 | 0 | 34.94 | 0.55 | 2.13 | 0.06 | 0.0 | -14.29 | 27.11 | 0.15 | -0.44 | 12.74 | 16.24 | 16.24 | 2.13 | -32.17 | -32.17 | 48.32 | 11.93 | 5.46 | 63.19 | 10.36 | 5.46 | -3.01 | -21.37 | 34.99 | 45.31 | 11.35 | 10.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 44.85 | 42.97 | 57.26 | 4.89 | 14.25 | 5.62 | 0.51 | -51.89 | 142.86 | 0 | 0 | 0 | 46.92 | 16.98 | 4.87 | 3.44 | 15.05 | -19.06 | 63.34 | 12.44 | -2.15 | 34.68 | 11.1 | 0 | 26.22 | 17.63 | -3.85 | 0 | 0 | 0 | 34.75 | 0.93 | 202.7 | 0.06 | 0.0 | -25.0 | 27.07 | 1.23 | 2.07 | 10.96 | 0.0 | 18.87 | 3.14 | 0.0 | 96.25 | 43.17 | -17.93 | -20.88 | 57.26 | -14.14 | -12.42 | -2.48 | -16.43 | 29.94 | 40.69 | -19.38 | -20.25 | 0.00 | 0 | 0 |
| 20Q4 (5) | 31.37 | 16.14 | -5.48 | 4.28 | -19.85 | -0.93 | 1.06 | 1.92 | -79.46 | 0 | 0 | 0 | 40.11 | -6.85 | -14.64 | 2.99 | -20.48 | -20.27 | 56.33 | -6.32 | -11.83 | 31.21 | -2.75 | 0 | 22.29 | -19.18 | -9.65 | 0 | 0 | 0 | 34.43 | 1.5 | 152.6 | 0.06 | 0.0 | -33.33 | 26.74 | -1.36 | 0.94 | 10.96 | 0.0 | 18.87 | 3.14 | 0.0 | 96.25 | 52.6 | 6.09 | 4.55 | 66.69 | 4.73 | 9.11 | -2.13 | 38.62 | 32.17 | 50.47 | 9.46 | 7.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 27.01 | 9.09 | 0.0 | 5.34 | 63.8 | 0.0 | 1.04 | 395.24 | 0.0 | 0 | 0 | 0.0 | 43.06 | -18.07 | 0.0 | 3.76 | -44.3 | 0.0 | 60.13 | -13.51 | 0.0 | 32.10 | 0 | 0.0 | 27.58 | 9.05 | 0.0 | 0 | 0 | 0.0 | 33.92 | -0.85 | 0.0 | 0.06 | -14.29 | 0.0 | 27.11 | -0.44 | 0.0 | 10.96 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 49.58 | 8.21 | 0.0 | 63.68 | 6.28 | 0.0 | -3.47 | 25.05 | 0.0 | 46.11 | 11.94 | 0.0 | 0.00 | 0 | 0.0 |
