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) | 18.79 | 21.62 | 13.54 | 9.28 | 4.81 | 13.44 | 0 | 0 | 38.49 | 17.03 | -7.22 | 0 | 5.29 | -12.56 | 13.74 | -25.28 | 8.43 | -48.41 | 13.88 | -21.67 | 7.92 | -37.83 | 22.59 | 155.83 | 7.43 | 7.22 | 7.25 | 0.0 | 8.58 | 1044.0 | 7.78 | -67.01 | 23.61 | -25.26 | -4.74 | 0 | 3.04 | -79.73 | 0.54 | 13.09 |
| 2022 (9) | 15.45 | -33.55 | 12.39 | 1139.0 | 4.24 | 1015.79 | 0 | 0 | 32.89 | -4.47 | -8.53 | 0 | 6.05 | -0.66 | 18.39 | 3.99 | 16.34 | 169.19 | 17.72 | 22.63 | 12.74 | 56.7 | 8.83 | 355.15 | 6.93 | 0.0 | 7.25 | 155.28 | 0.75 | 0 | 23.58 | -47.01 | 31.59 | -33.27 | -8.58 | 0 | 15.0 | -65.71 | 0.48 | 25015.15 |
| 2021 (8) | 23.25 | 51.66 | 1.0 | 0 | 0.38 | 0 | 0 | 0 | 34.43 | -44.68 | -2.16 | 0 | 6.09 | 100.33 | 17.69 | 262.14 | 6.07 | 58.07 | 14.45 | 3041.3 | 8.13 | -17.88 | 1.94 | 0.52 | 6.93 | -2.94 | 2.84 | 26.79 | 0 | 0 | 44.5 | 320.6 | 47.34 | 247.32 | -0.75 | 0 | 43.75 | 54.32 | 0.00 | -62.84 |
| 2020 (7) | 15.33 | -51.52 | 0 | 0 | 0 | 0 | 0 | 0 | 62.24 | -15.41 | 6.33 | -26.65 | 3.04 | -11.37 | 4.88 | 4.78 | 3.84 | -49.67 | 0.46 | 12.2 | 9.9 | 0 | 1.93 | -13.45 | 7.14 | 0.0 | 2.24 | 62.32 | 0.81 | 65.31 | 10.58 | -11.69 | 13.63 | -1.52 | 17.77 | 0 | 28.35 | 155.18 | 0.01 | 59.31 |
| 2019 (6) | 31.62 | 27.81 | 11.93 | 24.14 | 0 | 0 | 0 | 0 | 73.58 | 24.52 | 8.63 | 28.61 | 3.43 | -44.14 | 4.66 | -55.14 | 7.63 | 37.23 | 0.41 | 57.69 | 0 | 0 | 2.23 | 3.72 | 7.14 | 0.42 | 1.38 | 94.37 | 0.49 | 0 | 11.98 | 19.09 | 13.84 | 28.51 | -0.87 | 0 | 11.11 | 19.98 | 0.00 | 0 |
| 2018 (5) | 24.74 | 114.38 | 9.61 | 241.99 | 0 | 0 | 0 | 0 | 59.09 | 24.87 | 6.71 | 13.15 | 6.14 | -15.78 | 10.39 | -32.55 | 5.56 | -20.57 | 0.26 | 0 | 0 | 0 | 2.15 | 6.97 | 7.11 | 0.28 | 0.71 | 545.45 | 0 | 0 | 10.06 | 44.54 | 10.77 | 52.33 | -0.8 | 0 | 9.26 | 53.82 | 0.00 | 0 |
| 2017 (4) | 11.54 | 34.19 | 2.81 | 11.07 | 0 | 0 | 0 | 0 | 47.32 | 182.85 | 5.93 | 420.18 | 7.29 | 78.68 | 15.41 | -36.83 | 7.0 | 27.5 | 0 | 0 | 0 | 0 | 2.01 | -7.37 | 7.09 | 1.87 | 0.11 | 0 | 0 | 0 | 6.96 | 510.53 | 7.07 | 520.18 | -0.94 | 0 | 6.02 | 401.67 | 0.00 | 0 |
| 2016 (3) | 8.6 | -13.13 | 2.53 | 743.33 | 0 | 0 | 0 | 0 | 16.73 | 213.3 | 1.14 | 0 | 4.08 | 403.7 | 24.39 | 60.78 | 5.49 | 263.58 | 0 | 0 | 0 | 0 | 2.17 | 90.35 | 6.96 | 1.61 | 0 | 0 | 0 | 0 | 1.14 | 0 | 1.14 | 0 | 0.06 | 20.0 | 1.2 | 0 | 0.00 | 0 |
| 2015 (2) | 9.9 | 260.0 | 0.3 | 0 | 0 | 0 | 0 | 0 | 5.34 | 1086.67 | -0.9 | 0 | 0.81 | 710.0 | 15.17 | -31.74 | 1.51 | 586.36 | 0 | 0 | 0 | 0 | 1.14 | -5.0 | 6.85 | 10.31 | 0 | 0 | 0 | 0 | -0.9 | 0 | -0.9 | 0 | 0.05 | 25.0 | -0.85 | 0 | 0.00 | 0 |
| 2014 (1) | 2.75 | 227.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.45 | -46.43 | -2.3 | 0 | 0.1 | -61.54 | 22.22 | -28.21 | 0.22 | 10.0 | 0 | 0 | 0 | 0 | 1.2 | 2.56 | 6.21 | 18.97 | 0 | 0 | 0 | 0 | -2.3 | 0 | -2.3 | 0 | 0.04 | -50.0 | -2.26 | 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) | 20.42 | -7.98 | 17.69 | 11.27 | -9.19 | -10.13 | 9.2 | 110.53 | 126.04 | 0 | 0 | 0 | 12.46 | 31.02 | 31.57 | -2.22 | -31.36 | 4.31 | 6.16 | 31.91 | -10.72 | 14.19 | 22.82 | -26.58 | 5.88 | -16.0 | -43.52 | 13.08 | -2.1 | -12.92 | 29.66 | 206.4 | 219.96 | 97.5 | 325.39 | 713.18 | 8.84 | 18.98 | 18.98 | 7.25 | 0.0 | 0.0 | 4.74 | 0.0 | -44.76 | 6.63 | -25.34 | -26.17 | 18.62 | -10.78 | -24.95 | -5.87 | -17.4 | 19.03 | 0.76 | -80.41 | -56.07 | 0.38 | -30.26 | -29.35 |
| 24Q2 (19) | 22.19 | 24.04 | 55.28 | 12.41 | -18.41 | -5.84 | 4.37 | -17.7 | 18.75 | 0 | 0 | 0 | 9.51 | -6.4 | 12.41 | -1.69 | -74.23 | 3.98 | 4.67 | -22.68 | -26.57 | 11.56 | -24.69 | -37.91 | 7.0 | 0.72 | -45.61 | 13.36 | -1.91 | -13.13 | 9.68 | 30.28 | 0.21 | 22.92 | 1.1 | 108.74 | 7.43 | 0.0 | 0.0 | 7.25 | 0.0 | 0.0 | 4.74 | -44.76 | -44.76 | 8.88 | 20.49 | -19.64 | 20.87 | -10.04 | -22.36 | -5.0 | -14.42 | 37.03 | 3.88 | 29.33 | 24.76 | 0.54 | 0.72 | 5.7 |
| 24Q1 (18) | 17.89 | -4.79 | 37.19 | 15.21 | 12.33 | 12.83 | 5.31 | 10.4 | 21.79 | 0 | 0 | 0 | 10.16 | -9.85 | 9.25 | -0.97 | 57.27 | -11.49 | 6.04 | 14.18 | 5.96 | 15.35 | 11.68 | -11.1 | 6.95 | -17.56 | -53.67 | 13.62 | -1.87 | -22.17 | 7.43 | -6.19 | -41.03 | 22.67 | 0.35 | 152.73 | 7.43 | 0.0 | 7.22 | 7.25 | 0.0 | 0.0 | 8.58 | 0.0 | 1044.0 | 7.37 | -5.27 | -64.26 | 23.2 | -1.74 | -18.97 | -4.37 | 7.81 | 28.71 | 3.0 | -1.32 | -79.3 | 0.54 | -0.22 | 14.25 |
| 23Q4 (17) | 18.79 | 8.3 | 21.62 | 13.54 | 7.97 | 9.28 | 4.81 | 18.18 | 13.44 | 0 | 0 | 0 | 11.27 | 19.01 | 33.22 | -2.27 | 2.16 | 17.15 | 5.29 | -23.33 | -12.56 | 13.74 | -28.93 | -25.3 | 8.43 | -19.02 | -48.41 | 13.88 | -7.59 | -21.67 | 7.92 | -14.56 | -37.83 | 22.59 | 88.41 | 155.83 | 7.43 | 0.0 | 7.22 | 7.25 | 0.0 | 0.0 | 8.58 | 0.0 | 1044.0 | 7.78 | -13.36 | -67.01 | 23.61 | -4.84 | -25.26 | -4.74 | 34.62 | 44.76 | 3.04 | 75.72 | -79.73 | 0.54 | 0.81 | 13.09 |
| 23Q3 (16) | 17.35 | 21.41 | 12.81 | 12.54 | -4.86 | 20.58 | 4.07 | 10.6 | 11.51 | 0 | 0 | 0 | 9.47 | 11.94 | 19.12 | -2.32 | -31.82 | 7.94 | 6.9 | 8.49 | 28.25 | 19.33 | 3.87 | 16.93 | 10.41 | -19.11 | -41.22 | 15.02 | -2.34 | -14.76 | 9.27 | -4.04 | -31.43 | 11.99 | 9.2 | 40.89 | 7.43 | 0.0 | 7.22 | 7.25 | 0.0 | 0.0 | 8.58 | 0.0 | 1044.0 | 8.98 | -18.73 | -65.87 | 24.81 | -7.7 | -27.71 | -7.25 | 8.69 | 13.07 | 1.73 | -44.37 | -90.37 | 0.53 | 4.34 | 15.13 |
| 23Q2 (15) | 14.29 | 9.59 | 33.68 | 13.18 | -2.23 | 186.52 | 3.68 | -15.6 | -6.36 | 0 | 0 | 0 | 8.46 | -9.03 | 15.73 | -1.76 | -102.3 | 45.68 | 6.36 | 11.58 | 100.63 | 18.61 | 7.82 | 92.23 | 12.87 | -14.2 | 55.81 | 15.38 | -12.11 | -32.66 | 9.66 | -23.33 | -20.03 | 10.98 | 22.41 | 477.89 | 7.43 | 7.22 | 7.22 | 7.25 | 0.0 | 0.0 | 8.58 | 1044.0 | 1044.0 | 11.05 | -46.41 | -62.07 | 26.88 | -6.11 | -27.63 | -7.94 | -29.53 | -25.83 | 3.11 | -78.54 | -86.37 | 0.51 | 8.86 | 34650.14 |
| 23Q1 (14) | 13.04 | -15.6 | -48.52 | 13.48 | 8.8 | 418.46 | 4.36 | 2.83 | 514.08 | 0 | 0 | 0 | 9.3 | 9.93 | 1.42 | -0.87 | 68.25 | -2800.0 | 5.7 | -5.79 | 5.56 | 17.26 | -6.16 | 4.72 | 15.0 | -8.2 | 119.62 | 17.5 | -1.24 | -8.42 | 12.6 | -1.1 | 43.34 | 8.97 | 1.59 | 360.0 | 6.93 | 0.0 | 0.0 | 7.25 | 0.0 | 155.28 | 0.75 | 0.0 | 0 | 20.62 | -12.55 | -45.07 | 28.63 | -9.37 | -29.1 | -6.13 | 28.55 | -428.45 | 14.49 | -3.4 | -60.17 | 0.47 | -1.23 | 26189.64 |
| 22Q4 (13) | 15.45 | 0.46 | -33.55 | 12.39 | 19.13 | 1139.0 | 4.24 | 16.16 | 1015.79 | 0 | 0 | 0 | 8.46 | 6.42 | 4.32 | -2.74 | -8.73 | -602.56 | 6.05 | 12.45 | -0.66 | 18.39 | 11.26 | 3.99 | 16.34 | -7.74 | 169.19 | 17.72 | 0.57 | 22.63 | 12.74 | -5.77 | 56.7 | 8.83 | 3.76 | 355.15 | 6.93 | 0.0 | 0.0 | 7.25 | 0.0 | 155.28 | 0.75 | 0.0 | 0 | 23.58 | -10.38 | -47.01 | 31.59 | -7.95 | -33.27 | -8.58 | -2.88 | -1044.0 | 15.0 | -16.53 | -65.71 | 0.48 | 2.63 | 25015.15 |
| 22Q3 (12) | 15.38 | 43.87 | -63.42 | 10.4 | 126.09 | 940.0 | 3.65 | -7.12 | 0 | 0 | 0 | 0 | 7.95 | 8.76 | -2.45 | -2.52 | 22.22 | -404.0 | 5.38 | 69.72 | 6.53 | 16.53 | 70.76 | 25.39 | 17.71 | 114.41 | 226.15 | 17.62 | -22.85 | 0 | 13.52 | 11.92 | 59.06 | 8.51 | 347.89 | 319.21 | 6.93 | 0.0 | -2.12 | 7.25 | 0.0 | 155.28 | 0.75 | 0.0 | 0 | 26.31 | -9.68 | -42.42 | 34.32 | -7.59 | -29.28 | -8.34 | -32.17 | -3236.0 | 17.97 | -21.25 | -60.45 | 0.46 | 31392.27 | 16371.87 |
| 22Q2 (11) | 10.69 | -57.8 | -81.89 | 4.6 | 76.92 | 360.0 | 3.93 | 453.52 | 0 | 0 | 0 | 0 | 7.31 | -20.28 | -0.27 | -3.24 | -10700.0 | -68.75 | 3.17 | -41.3 | 13.21 | 9.68 | -41.26 | 68.33 | 8.26 | 20.94 | 74.26 | 22.84 | 19.52 | 0 | 12.08 | 37.43 | 42.12 | 1.9 | -2.56 | 3.83 | 6.93 | 0.0 | -2.12 | 7.25 | 155.28 | 223.66 | 0.75 | 0 | -7.41 | 29.13 | -22.4 | -48.33 | 37.14 | -8.02 | -37.52 | -6.31 | -443.97 | -3421.05 | 22.82 | -37.27 | -59.66 | 0.00 | -17.65 | -41.65 |
| 22Q1 (10) | 25.33 | 8.95 | 82.89 | 2.6 | 160.0 | 0 | 0.71 | 86.84 | 0 | 0 | 0 | 0 | 9.17 | 13.07 | -15.41 | -0.03 | 92.31 | -104.62 | 5.4 | -11.33 | 34.66 | 16.48 | -6.81 | 132.25 | 6.83 | 12.52 | 96.26 | 19.11 | 32.25 | 191000.0 | 8.79 | 8.12 | -11.21 | 1.95 | 0.52 | 4.84 | 6.93 | 0.0 | -2.94 | 2.84 | 0.0 | 26.79 | 0 | 0 | -100.0 | 37.54 | -15.64 | 235.18 | 40.38 | -14.7 | 183.17 | -1.16 | -54.67 | -102.43 | 36.38 | -16.85 | -38.24 | 0.00 | -5.64 | -39.66 |
| 21Q4 (9) | 23.25 | -44.7 | 51.66 | 1.0 | 0.0 | 0 | 0.38 | 0 | 0 | 0 | 0 | 0 | 8.11 | -0.49 | -32.3 | -0.39 | 22.0 | -1075.0 | 6.09 | 20.59 | 100.33 | 17.69 | 34.15 | 262.14 | 6.07 | 11.79 | 58.07 | 14.45 | 0 | 3041.3 | 8.13 | -4.35 | -17.88 | 1.94 | -4.43 | 0.52 | 6.93 | -2.12 | -2.94 | 2.84 | 0.0 | 26.79 | 0 | 0 | -100.0 | 44.5 | -2.6 | 320.6 | 47.34 | -2.45 | 247.32 | -0.75 | -200.0 | -104.22 | 43.75 | -3.72 | 54.32 | 0.00 | -32.69 | -62.84 |
| 21Q3 (8) | 42.04 | -28.77 | 475.1 | 1.0 | 0.0 | 38.89 | 0 | 0 | 0 | 0 | 0 | -100.0 | 8.15 | 11.19 | -56.02 | -0.5 | 73.96 | -122.32 | 5.05 | 80.36 | -49.85 | 13.19 | 129.24 | -8.12 | 5.43 | 14.56 | 110.47 | 0 | 0 | -100.0 | 8.5 | 0.0 | -14.14 | 2.03 | 10.93 | 1.5 | 7.08 | 0.0 | -0.84 | 2.84 | 26.79 | 26.79 | 0 | -100.0 | -100.0 | 45.69 | -18.96 | 333.9 | 48.53 | -18.35 | 257.1 | -0.25 | -231.58 | 44.44 | 45.44 | -19.67 | 350.79 | 0.00 | 11.55 | 34.33 |
| 21Q2 (7) | 59.02 | 326.14 | 173.11 | 1.0 | 0 | -92.75 | 0 | 0 | 0 | 0 | 0 | 0 | 7.33 | -32.38 | -51.62 | -1.92 | -395.38 | -212.94 | 2.8 | -30.17 | -57.12 | 5.75 | -18.96 | 0 | 4.74 | 36.21 | -13.66 | 0 | -100.0 | -100.0 | 8.5 | -14.14 | -14.14 | 1.83 | -1.61 | -12.86 | 7.08 | -0.84 | -0.84 | 2.24 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 56.38 | 403.39 | 555.58 | 59.44 | 316.83 | 410.21 | 0.19 | -99.6 | 118.81 | 56.57 | -3.97 | 645.32 | 0.00 | -14.83 | -17.48 |
| 21Q1 (6) | 13.85 | -9.65 | -26.25 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.84 | -9.52 | -34.62 | 0.65 | 1525.0 | -72.34 | 4.01 | 31.91 | -54.01 | 7.10 | 45.31 | 0 | 3.48 | -9.38 | -53.72 | 0.01 | -97.83 | -97.3 | 9.9 | 0.0 | 0 | 1.86 | -3.63 | -13.49 | 7.14 | 0.0 | 0.0 | 2.24 | 0.0 | 62.32 | 0.81 | 0.0 | 65.31 | 11.2 | 5.86 | -21.79 | 14.26 | 4.62 | -11.92 | 47.71 | 168.49 | 4398.2 | 58.91 | 107.8 | 345.95 | 0.00 | -41.89 | 13.34 |
| 20Q4 (5) | 15.33 | 109.71 | -51.52 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 11.98 | -35.35 | -39.83 | 0.04 | -98.21 | -98.03 | 3.04 | -69.81 | -11.37 | 4.88 | -65.96 | 0 | 3.84 | 48.84 | -49.67 | 0.46 | 48.39 | 12.2 | 9.9 | 0.0 | 0 | 1.93 | -3.5 | -13.45 | 7.14 | 0.0 | 0.0 | 2.24 | 0.0 | 62.32 | 0.81 | 0.0 | 65.31 | 10.58 | 0.47 | -11.69 | 13.63 | 0.29 | -1.52 | 17.77 | 4048.89 | 2142.53 | 28.35 | 181.25 | 155.18 | 0.01 | 143.3 | 59.31 |
| 20Q3 (4) | 7.31 | -66.17 | 0.0 | 0.72 | -94.78 | 0.0 | 0 | 0 | 0.0 | 0.17 | 0 | 0.0 | 18.53 | 22.31 | 0.0 | 2.24 | 31.76 | 0.0 | 10.07 | 54.21 | 0.0 | 14.35 | 0 | 0.0 | 2.58 | -53.01 | 0.0 | 0.31 | -6.06 | 0.0 | 9.9 | 0.0 | 0.0 | 2.0 | -4.76 | 0.0 | 7.14 | 0.0 | 0.0 | 2.24 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 10.53 | 22.44 | 0.0 | 13.59 | 16.65 | 0.0 | -0.45 | 55.45 | 0.0 | 10.08 | 32.81 | 0.0 | 0.00 | -31.47 | 0.0 |
