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) | 50.45 | -5.75 | 0 | 0 | 0.98 | 0.0 | 0 | 0 | 189.51 | -16.61 | 36.23 | -18.27 | 29.49 | -5.39 | 15.56 | 13.45 | 14.12 | -30.06 | 0 | 0 | 7.34 | -11.78 | 0.19 | -24.0 | 8.77 | -0.11 | 19.79 | 28.84 | 2.0 | -31.74 | 42.18 | -11.42 | 63.97 | -2.96 | -6.89 | 0 | 35.29 | -7.4 | 0.00 | 0 |
| 2022 (9) | 53.53 | 3.84 | 0 | 0 | 0.98 | 0 | 0 | 0 | 227.25 | 34.02 | 44.33 | 87.92 | 31.17 | 9.83 | 13.72 | -18.05 | 20.19 | 12.98 | 0 | 0 | 8.32 | 0 | 0.25 | -13.79 | 8.78 | 0.46 | 15.36 | 18.15 | 2.93 | -11.48 | 47.62 | 84.5 | 65.92 | 56.47 | -9.51 | 0 | 38.11 | 68.63 | 0.00 | 0 |
| 2021 (8) | 51.55 | 5.51 | 23.8 | 34.62 | 0 | 0 | 0 | 0 | 169.57 | 24.2 | 23.59 | 7.37 | 28.38 | 20.97 | 16.74 | -2.6 | 17.87 | 38.1 | 0 | 0 | 0 | 0 | 0.29 | 11.54 | 8.74 | 0.0 | 13.0 | 20.37 | 3.31 | -3.5 | 25.81 | 8.08 | 42.13 | 10.52 | -3.21 | 0 | 22.6 | 19.83 | 0.00 | 0 |
| 2020 (7) | 48.86 | 22.06 | 17.68 | 62.05 | 0 | 0 | 0 | 0 | 136.53 | 5.54 | 21.97 | 3.1 | 23.46 | 2.99 | 17.18 | -2.42 | 12.94 | 25.63 | 0 | 0 | 0 | 0 | 0.26 | 100.0 | 8.74 | 4.92 | 10.8 | 24.57 | 3.43 | 86.41 | 23.88 | -2.69 | 38.12 | 8.76 | -5.02 | 0 | 18.86 | 8.52 | 0.00 | 0 |
| 2019 (6) | 40.03 | 52.26 | 10.91 | 174.81 | 0 | 0 | 0 | 0 | 129.36 | 13.39 | 21.31 | 17.48 | 22.78 | 3.64 | 17.61 | -8.6 | 10.3 | 5.86 | 0 | 0 | 0 | 0 | 0.13 | 160.0 | 8.33 | 5.84 | 8.67 | 26.38 | 1.84 | 37.31 | 24.54 | 13.24 | 35.05 | 17.3 | -7.16 | 0 | 17.38 | -10.5 | 0.00 | 0 |
| 2018 (5) | 26.29 | -2.45 | 3.97 | 0 | 0 | 0 | 0 | 0 | 114.08 | 15.68 | 18.14 | 32.99 | 21.98 | 22.72 | 19.27 | 6.09 | 9.73 | 7.63 | 0 | 0 | 0 | 0 | 0.05 | -28.57 | 7.87 | 0.0 | 6.86 | 24.95 | 1.34 | 31.37 | 21.67 | 27.32 | 29.88 | 26.93 | -2.25 | 0 | 19.42 | 34.49 | 0.00 | 0 |
| 2017 (4) | 26.95 | -11.35 | 0 | 0 | 0 | 0 | 0 | 0 | 98.62 | 21.45 | 13.64 | -4.48 | 17.91 | 17.6 | 18.16 | -3.18 | 9.04 | 24.52 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | 7.87 | 0.0 | 5.49 | 34.89 | 1.02 | 0 | 17.02 | -3.51 | 23.54 | 8.43 | -2.58 | 0 | 14.44 | 3.36 | 0.00 | 0 |
| 2016 (3) | 30.4 | -8.82 | 0 | 0 | 0 | 0 | 0 | 0 | 81.2 | 1.01 | 14.28 | 0.78 | 15.23 | 10.28 | 18.76 | 9.18 | 7.26 | 106.25 | 0 | 0 | 0 | 0 | 0.08 | 33.33 | 7.87 | 5.78 | 4.07 | 53.58 | 0 | 0 | 17.64 | 8.22 | 21.71 | 14.56 | -3.67 | 0 | 13.97 | -16.6 | 0.00 | 0 |
| 2015 (2) | 33.34 | 19.24 | 0 | 0 | 0 | 0 | 0 | 0 | 80.39 | 19.57 | 14.17 | 42.41 | 13.81 | 9.43 | 17.18 | -8.48 | 3.52 | 0.0 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | 7.44 | 5.08 | 2.65 | 60.61 | 0 | 0 | 16.3 | 46.45 | 18.95 | 48.28 | 0.45 | 45.16 | 16.75 | 46.42 | 0.00 | 0 |
| 2014 (1) | 27.96 | 52.79 | 0 | 0 | 0 | 0 | 0 | 0 | 67.23 | 22.44 | 9.95 | 62.85 | 12.62 | 36.88 | 18.77 | 11.79 | 3.52 | 47.28 | 0 | 0 | 0 | 0 | 0.07 | 16.67 | 7.08 | 14.94 | 1.65 | 58.65 | 0 | 0 | 11.13 | 57.87 | 12.78 | 57.97 | 0.31 | 0 | 11.44 | 74.12 | 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) | 66.06 | -18.33 | 50.03 | 0 | 0 | 0 | 0.98 | 0.0 | 0.0 | 0 | 0 | 0 | 67.01 | 2.98 | 50.15 | 12.3 | -4.21 | 95.24 | 32.47 | -16.96 | 15.63 | 14.49 | -25.25 | 3.52 | 21.69 | -10.56 | 47.55 | 0 | 0 | 0 | 6.36 | -7.15 | -18.77 | 0.14 | 7.69 | -36.36 | 8.77 | 0.0 | 0.0 | 23.41 | 0.0 | 18.29 | 3.5 | 0.0 | 75.0 | 38.2 | 47.49 | 16.04 | 65.11 | 23.29 | 18.99 | -1.59 | -10.42 | 64.67 | 36.61 | 49.67 | 28.82 | 0.00 | 0 | 0 |
| 24Q2 (19) | 80.89 | 21.84 | 11.42 | 0 | 0 | 0 | 0.98 | -33.33 | 0.0 | 0 | 0 | 0 | 65.07 | 41.49 | 25.18 | 12.84 | 79.83 | -2.87 | 39.1 | 50.38 | 27.57 | 19.39 | 40.62 | 39.17 | 24.25 | 36.01 | 62.64 | 0 | 0 | 0 | 6.85 | 0.0 | -12.52 | 0.13 | -18.75 | -43.48 | 8.77 | 0.0 | 0.0 | 23.41 | 18.29 | 18.29 | 3.5 | 75.0 | 75.0 | 25.9 | -47.49 | -2.7 | 52.81 | -25.73 | 9.07 | -1.44 | 51.19 | 83.65 | 24.46 | -47.25 | 37.34 | 0.00 | 0 | 0 |
| 24Q1 (18) | 66.39 | 31.6 | 8.84 | 0 | 0 | 0 | 1.47 | 50.0 | 50.0 | 0 | 0 | 0 | 45.99 | 0.11 | -2.07 | 7.14 | -22.81 | -4.29 | 26.0 | -11.83 | -3.35 | 13.79 | -11.38 | 18.66 | 17.83 | 26.27 | -5.81 | 0 | 0 | 0 | 6.85 | -6.68 | -12.52 | 0.16 | -15.79 | -38.46 | 8.77 | 0.0 | -0.11 | 19.79 | 0.0 | 28.84 | 2.0 | 0.0 | -31.74 | 49.32 | 16.93 | -10.46 | 71.11 | 11.16 | -3.09 | -2.95 | 57.18 | 63.58 | 46.37 | 31.4 | -1.3 | 0.00 | 0 | 0 |
| 23Q4 (17) | 50.45 | 14.58 | -5.75 | 0 | 0 | 0 | 0.98 | 0.0 | 0.0 | 0 | 0 | 0 | 45.94 | 2.94 | -19.38 | 9.25 | 46.83 | -19.35 | 29.49 | 5.02 | -5.39 | 15.56 | 11.14 | 13.45 | 14.12 | -3.95 | -30.06 | 0 | 0 | 0 | 7.34 | -6.26 | -11.78 | 0.19 | -13.64 | -24.0 | 8.77 | 0.0 | -0.11 | 19.79 | 0.0 | 28.84 | 2.0 | 0.0 | -31.74 | 42.18 | 28.13 | -11.42 | 63.97 | 16.9 | -2.96 | -6.89 | -53.11 | 27.55 | 35.29 | 24.17 | -7.4 | 0.00 | 0 | 0 |
| 23Q3 (16) | 44.03 | -39.35 | 19.68 | 0 | 0 | 0 | 0.98 | 0.0 | 0.0 | 0 | 0 | 0 | 44.63 | -14.14 | -30.32 | 6.3 | -52.34 | -58.17 | 28.08 | -8.38 | -23.01 | 14.00 | 0.49 | -15.77 | 14.7 | -1.41 | -39.31 | 0 | 0 | 0 | 7.83 | 0.0 | -5.89 | 0.22 | -4.35 | -18.52 | 8.77 | 0.0 | -0.11 | 19.79 | 0.0 | 28.84 | 2.0 | 0.0 | -31.74 | 32.92 | 23.67 | -8.96 | 54.72 | 13.01 | 0.5 | -4.5 | 48.92 | 53.99 | 28.42 | 59.57 | 7.73 | 0.00 | 0 | 0 |
| 23Q2 (15) | 72.6 | 19.02 | 3.33 | 0 | 0 | -100.0 | 0.98 | 0.0 | 0.0 | 0 | 0 | 0 | 51.98 | 10.69 | -18.1 | 13.22 | 77.21 | 3.28 | 30.65 | 13.94 | -9.85 | 13.93 | 19.89 | -17.81 | 14.91 | -21.24 | -38.44 | 0 | 0 | 0 | 7.83 | 0.0 | -11.12 | 0.23 | -11.54 | -23.33 | 8.77 | -0.11 | 0.57 | 19.79 | 28.84 | 28.84 | 2.0 | -31.74 | -31.74 | 26.62 | -51.67 | 26.16 | 48.42 | -34.01 | 22.92 | -8.81 | -8.77 | -368.62 | 17.81 | -62.09 | -7.34 | 0.00 | 0 | 0 |
| 23Q1 (14) | 61.0 | 13.95 | 5.81 | 0 | 0 | -100.0 | 0.98 | 0.0 | 0.0 | 0 | 0 | 0 | 46.96 | -17.59 | 9.87 | 7.46 | -34.96 | 49.2 | 26.9 | -13.7 | -0.7 | 11.62 | -15.27 | -23.77 | 18.93 | -6.24 | -19.24 | 0 | 0 | 0 | 7.83 | -5.89 | -11.12 | 0.26 | 4.0 | -16.13 | 8.78 | 0.0 | 0.69 | 15.36 | 0.0 | 18.15 | 2.93 | 0.0 | -11.48 | 55.08 | 15.67 | 78.72 | 73.38 | 11.32 | 55.7 | -8.1 | 14.83 | -701.98 | 46.98 | 23.27 | 57.6 | 0.00 | 0 | 0 |
| 22Q4 (13) | 53.53 | 45.5 | 3.84 | 0 | 0 | -100.0 | 0.98 | 0.0 | 0 | 0 | 0 | 0 | 56.98 | -11.04 | 15.95 | 11.47 | -23.84 | 81.49 | 31.17 | -14.53 | 9.83 | 13.72 | -17.48 | -18.04 | 20.19 | -16.64 | 12.98 | 0 | 0 | 0 | 8.32 | 0.0 | 0 | 0.25 | -7.41 | -13.79 | 8.78 | 0.0 | 0.46 | 15.36 | 0.0 | 18.15 | 2.93 | 0.0 | -11.48 | 47.62 | 31.69 | 84.5 | 65.92 | 21.07 | 56.47 | -9.51 | 2.76 | -196.26 | 38.11 | 44.47 | 68.63 | 0.00 | 0 | 0 |
| 22Q3 (12) | 36.79 | -47.64 | -10.92 | 0 | -100.0 | -100.0 | 0.98 | 0.0 | 0 | 0 | 0 | 0 | 64.05 | 0.91 | 41.67 | 15.06 | 17.66 | 118.9 | 36.47 | 7.26 | 23.29 | 16.62 | -1.95 | -12.0 | 24.22 | 0.0 | 19.25 | 0 | 0 | 0 | 8.32 | -5.56 | 0 | 0.27 | -10.0 | -6.9 | 8.78 | 0.69 | 0.46 | 15.36 | 0.0 | 18.15 | 2.93 | 0.0 | -11.48 | 36.16 | 71.37 | 85.53 | 54.45 | 38.23 | 52.05 | -9.78 | -420.21 | -152.71 | 26.38 | 37.25 | 68.89 | 0.00 | 0 | 0 |
| 22Q2 (11) | 70.26 | 21.87 | 21.98 | 23.29 | -5.33 | -3.4 | 0.98 | 0.0 | 0 | 0 | 0 | 0 | 63.47 | 48.5 | 56.37 | 12.8 | 156.0 | 107.46 | 34.0 | 25.51 | 25.28 | 16.95 | 11.19 | -7.75 | 24.22 | 3.33 | 21.22 | 0 | 0 | 0 | 8.81 | 0.0 | 0 | 0.3 | -3.23 | 0.0 | 8.72 | 0.0 | -0.23 | 15.36 | 18.15 | 18.15 | 2.93 | -11.48 | -11.48 | 21.1 | -31.54 | 68.4 | 39.39 | -16.42 | 36.58 | -1.88 | -86.14 | 56.68 | 19.22 | -35.52 | 134.68 | 0.00 | 0 | 0 |
| 22Q1 (10) | 57.65 | 11.83 | 4.14 | 24.6 | 3.36 | 14.42 | 0.98 | 0 | 0 | 0 | 0 | 0 | 42.74 | -13.02 | 23.42 | 5.0 | -20.89 | 18.2 | 27.09 | -4.55 | 20.88 | 15.25 | -8.9 | -0.9 | 23.44 | 31.17 | 43.01 | 0 | 0 | 0 | 8.81 | 0 | 0 | 0.31 | 6.9 | 14.81 | 8.72 | -0.23 | -0.23 | 13.0 | 0.0 | 20.37 | 3.31 | 0.0 | -3.5 | 30.82 | 19.41 | 9.6 | 47.13 | 11.87 | 11.29 | -1.01 | 68.54 | 76.4 | 29.81 | 31.9 | 25.04 | 0.00 | 0 | 0 |
| 21Q4 (9) | 51.55 | 24.82 | 5.51 | 23.8 | -1.0 | 34.62 | 0 | 0 | 0 | 0 | 0 | 0 | 49.14 | 8.69 | 35.9 | 6.32 | -8.14 | 38.6 | 28.38 | -4.06 | 20.97 | 16.74 | -11.4 | -2.6 | 17.87 | -12.01 | 38.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | 0.0 | 11.54 | 8.74 | 0.0 | 0.0 | 13.0 | 0.0 | 20.37 | 3.31 | 0.0 | -3.5 | 25.81 | 32.43 | 8.08 | 42.13 | 17.65 | 10.52 | -3.21 | 17.05 | 36.06 | 22.6 | 44.69 | 19.83 | 0.00 | 0 | 0 |
| 21Q3 (8) | 41.3 | -28.3 | -35.72 | 24.04 | -0.29 | 29.88 | 0 | 0 | 0 | 0 | 0 | 0 | 45.21 | 11.38 | 24.55 | 6.88 | 11.51 | 25.32 | 29.58 | 8.99 | 45.07 | 18.89 | 2.79 | 23.72 | 20.31 | 1.65 | 89.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | -3.33 | 93.33 | 8.74 | 0.0 | 0.0 | 13.0 | 0.0 | 20.37 | 3.31 | 0.0 | -3.5 | 19.49 | 55.55 | 0.88 | 35.81 | 24.17 | 6.7 | -3.87 | 10.83 | 31.87 | 15.62 | 90.72 | 14.52 | 0.00 | 0 | 0 |
| 21Q2 (7) | 57.6 | 4.05 | 29.96 | 24.11 | 12.14 | 208.71 | 0 | 0 | 0 | 0 | 0 | 0 | 40.59 | 17.21 | 5.24 | 6.17 | 45.86 | -22.0 | 27.14 | 21.11 | 10.55 | 18.38 | 19.45 | 0 | 19.98 | 21.9 | 86.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0.3 | 11.11 | 114.29 | 8.74 | 0.0 | 0.0 | 13.0 | 20.37 | 20.37 | 3.31 | -3.5 | -3.5 | 12.53 | -55.44 | -9.4 | 28.84 | -31.9 | 2.74 | -4.34 | -1.4 | 38.0 | 8.19 | -65.65 | 19.91 | 0.00 | 0 | 0 |
| 21Q1 (6) | 55.36 | 13.3 | 30.01 | 21.5 | 21.61 | 95.45 | 0 | 0 | 0 | 0 | 0 | 0 | 34.63 | -4.23 | 35.8 | 4.23 | -7.24 | 5.49 | 22.41 | -4.48 | 18.76 | 15.39 | -10.46 | 0 | 16.39 | 26.66 | 31.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | 3.85 | 92.86 | 8.74 | 0.0 | 4.92 | 10.8 | 0.0 | 24.57 | 3.43 | 0.0 | 86.41 | 28.12 | 17.76 | -1.51 | 42.35 | 11.1 | 8.42 | -4.28 | 14.74 | 38.06 | 23.84 | 26.41 | 10.17 | 0.00 | 0 | 0 |
| 20Q4 (5) | 48.86 | -23.95 | 22.06 | 17.68 | -4.48 | 62.05 | 0 | 0 | 0 | 0 | 0 | 0 | 36.16 | -0.39 | 9.01 | 4.56 | -16.94 | -12.31 | 23.46 | 15.06 | 2.99 | 17.18 | 12.54 | 0 | 12.94 | 20.6 | 25.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | 73.33 | 100.0 | 8.74 | 0.0 | 4.92 | 10.8 | 0.0 | 24.57 | 3.43 | 0.0 | 86.41 | 23.88 | 23.6 | -2.69 | 38.12 | 13.59 | 8.76 | -5.02 | 11.62 | 29.89 | 18.86 | 38.27 | 8.52 | 0.00 | 0 | 0 |
| 20Q3 (4) | 64.25 | 44.97 | 0.0 | 18.51 | 137.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 36.3 | -5.89 | 0.0 | 5.49 | -30.59 | 0.0 | 20.39 | -16.95 | 0.0 | 15.27 | 0 | 0.0 | 10.73 | 0.37 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.15 | 7.14 | 0.0 | 8.74 | 0.0 | 0.0 | 10.8 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 19.32 | 39.7 | 0.0 | 33.56 | 19.56 | 0.0 | -5.68 | 18.86 | 0.0 | 13.64 | 99.71 | 0.0 | 0.00 | 0 | 0.0 |
