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) | 123.3 | -38.49 | 0 | 0 | 0 | 0 | 0 | 0 | 422.53 | -34.64 | 58.17 | -70.04 | 68.98 | -53.68 | 16.33 | -29.13 | 38.96 | -32.86 | 4.87 | -5.25 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 78.57 | 33.24 | 7.62 | -11.5 | 158.14 | -31.66 | 244.33 | -18.28 | -11.13 | 0 | 147.01 | -34.3 | 0.00 | 0 |
| 2022 (9) | 200.44 | 51.92 | 0 | 0 | 0 | 0 | 0 | 0 | 646.47 | 23.78 | 194.16 | 83.48 | 148.93 | 34.63 | 23.04 | 8.77 | 58.03 | 8.51 | 5.14 | 2.39 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 58.97 | 21.34 | 8.61 | 45.44 | 231.39 | 104.75 | 298.97 | 78.46 | -7.62 | 0 | 223.77 | 114.34 | 0.00 | 0 |
| 2021 (8) | 131.94 | 136.75 | 12.15 | -32.69 | 4.54 | 191.03 | 0 | 0 | 522.28 | 35.61 | 105.82 | 188.65 | 110.62 | 20.76 | 21.18 | -10.95 | 53.48 | 7.2 | 5.02 | 3.08 | 2.27 | -51.6 | 0 | 0 | 64.62 | 0.0 | 48.6 | 7.71 | 5.92 | 0.0 | 113.01 | 225.12 | 167.53 | 95.26 | -8.61 | 0 | 104.4 | 290.86 | 0.00 | 0 |
| 2020 (7) | 55.73 | 4.17 | 18.05 | 10.06 | 1.56 | 0 | 30.0 | -25.0 | 385.13 | 23.86 | 36.66 | 1090.26 | 91.6 | 23.05 | 23.78 | -0.65 | 49.89 | 16.92 | 4.87 | 2.31 | 4.69 | 0 | 0 | 0 | 64.62 | 0.0 | 45.12 | 0.53 | 5.92 | 55.79 | 34.76 | 1372.88 | 85.8 | 68.1 | -8.05 | 0 | 26.71 | 0 | 0.00 | 0 |
| 2019 (6) | 53.5 | -51.16 | 16.4 | 367.24 | 0 | 0 | 40.0 | 700.0 | 310.94 | 7.84 | 3.08 | 0 | 74.44 | 8.77 | 23.94 | 0.86 | 42.67 | -1.52 | 4.76 | 0 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 44.88 | 0.0 | 3.8 | 0.0 | 2.36 | 0 | 51.04 | 21.12 | -9.19 | 0 | -6.83 | 0 | 0.00 | 0 |
| 2018 (5) | 109.55 | -8.69 | 3.51 | -43.66 | 0 | 0 | 5.0 | -77.06 | 288.33 | 8.3 | -5.84 | 0 | 68.44 | 14.41 | 23.74 | 5.64 | 43.33 | 14.87 | 0 | 0 | 9.37 | -1.99 | 0.02 | -60.0 | 64.62 | 0.0 | 44.88 | 0.0 | 3.8 | 0.0 | -6.54 | 0 | 42.14 | 21.23 | -6.29 | 0 | -12.83 | 0 | 0.00 | 0 |
| 2017 (4) | 119.98 | -15.36 | 6.23 | 0 | 11.74 | -7.56 | 21.8 | 55.71 | 266.23 | -8.73 | -19.58 | 0 | 59.82 | -4.18 | 22.47 | 4.99 | 37.72 | 12.2 | 0 | 0 | 9.56 | -24.72 | 0.05 | -28.57 | 64.62 | 0.0 | 44.88 | 0.0 | 3.8 | -43.54 | -13.93 | 0 | 34.76 | -35.17 | -5.81 | 0 | -19.74 | 0 | 0.00 | 0 |
| 2016 (3) | 141.75 | 37.42 | 0 | 0 | 12.7 | 347.18 | 14.0 | -30.86 | 291.71 | -2.45 | -6.94 | 0 | 62.43 | 4.35 | 21.40 | 6.96 | 33.62 | -7.31 | 0 | 0 | 12.7 | -45.14 | 0.07 | -30.0 | 64.62 | 0.0 | 44.88 | 1.95 | 6.73 | 0.0 | 2.01 | -88.73 | 53.62 | -21.83 | -3.8 | 0 | -1.79 | 0 | 0.00 | 0 |
| 2015 (2) | 103.15 | 108.3 | 3.31 | -35.85 | 2.84 | -47.99 | 20.25 | -0.44 | 299.03 | -14.48 | 8.62 | -46.63 | 59.83 | -16.68 | 20.01 | -2.57 | 36.27 | 1.03 | 7.2 | 7.3 | 23.15 | 67.39 | 0.1 | -16.67 | 64.62 | 0.0 | 44.02 | 3.8 | 6.73 | 0.0 | 17.84 | -8.47 | 68.59 | -0.04 | 14.64 | -55.47 | 32.48 | -37.98 | 0.00 | 0 |
| 2014 (1) | 49.52 | 35.52 | 5.16 | -39.93 | 5.46 | 3.02 | 20.34 | 245.33 | 349.68 | 8.09 | 16.15 | 0 | 71.81 | -5.34 | 20.54 | -12.42 | 35.9 | 4.21 | 6.71 | -2.61 | 13.83 | 16.02 | 0.12 | -77.36 | 64.62 | 0.0 | 42.41 | 0.0 | 6.73 | -75.32 | 19.49 | 0 | 68.62 | 28.26 | 32.88 | 323.71 | 52.37 | 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) | 74.44 | -37.15 | -28.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 91.92 | 13.19 | -10.12 | 0.59 | -50.42 | -94.52 | 77.69 | 17.84 | -9.28 | 23.04 | 21.45 | 36.23 | 39.72 | 1.33 | -18.15 | 4.74 | -1.46 | -1.86 | 0 | 0 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 84.74 | 0.0 | 7.85 | 11.13 | 0.0 | 46.06 | 113.18 | 0.52 | -22.59 | 209.04 | 0.28 | -10.05 | -4.27 | -71.49 | 0.93 | 108.91 | -1.08 | -23.25 | 0.00 | 0 | 0 |
| 24Q2 (19) | 118.44 | -8.0 | -47.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 81.21 | 14.36 | -19.86 | 1.19 | 178.29 | -92.43 | 65.93 | 17.42 | -23.1 | 18.97 | 24.22 | 27.47 | 39.2 | 6.32 | -17.89 | 4.81 | 0.84 | -1.23 | 0 | 0 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 84.74 | 7.85 | 7.85 | 11.13 | 46.06 | 46.06 | 112.59 | -7.01 | -16.88 | 208.45 | 0.57 | -5.95 | -2.49 | 38.82 | 79.4 | 110.1 | -5.91 | -10.75 | 0.00 | 0 | 0 |
| 24Q1 (18) | 128.74 | 4.41 | -44.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 71.01 | -23.74 | -43.56 | -1.52 | -118.03 | -106.54 | 56.15 | -18.6 | -49.13 | 15.27 | -6.47 | -13.3 | 36.87 | -5.36 | -30.9 | 4.77 | -2.05 | -1.04 | 0 | 0 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 78.57 | 0.0 | 33.24 | 7.62 | 0.0 | -11.5 | 121.08 | -23.43 | -12.47 | 207.27 | -15.17 | 0.66 | -4.07 | 63.43 | 38.89 | 117.01 | -20.41 | -11.13 | 0.00 | 0 | 0 |
| 23Q4 (17) | 123.3 | 18.05 | -38.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 93.11 | -8.96 | -47.41 | 8.43 | -21.65 | -83.63 | 68.98 | -19.45 | -53.68 | 16.33 | -3.45 | -29.13 | 38.96 | -19.72 | -32.86 | 4.87 | 0.83 | -5.25 | 0 | 0 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 78.57 | 0.0 | 33.24 | 7.62 | 0.0 | -11.5 | 158.14 | 8.16 | -31.66 | 244.33 | 5.14 | -18.28 | -11.13 | -158.24 | -46.06 | 147.01 | 3.6 | -34.3 | 0.00 | 0 | 0 |
| 23Q3 (16) | 104.45 | -53.61 | -39.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 102.27 | 0.92 | -40.52 | 10.76 | -31.6 | -80.5 | 85.64 | -0.1 | -39.45 | 16.91 | 13.64 | -26.21 | 48.53 | 1.65 | -20.0 | 4.83 | -0.82 | -4.36 | 0 | 0 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 78.57 | 0.0 | 33.24 | 7.62 | 0.0 | -11.5 | 146.21 | 7.94 | -17.85 | 232.39 | 4.85 | -5.36 | -4.31 | 64.35 | 16.63 | 141.9 | 15.03 | -17.89 | 0.00 | 0 | 0 |
| 23Q2 (15) | 225.17 | -3.17 | 20.15 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 101.34 | -19.45 | -33.27 | 15.73 | -32.34 | -67.66 | 85.73 | -22.32 | -32.97 | 14.88 | -15.51 | -31.78 | 47.74 | -10.53 | -15.77 | 4.87 | 1.04 | -1.22 | 0 | 0 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 78.57 | 33.24 | 33.24 | 7.62 | -11.5 | -11.5 | 135.45 | -2.08 | 10.28 | 221.64 | 7.64 | 16.41 | -12.09 | -81.53 | -82.63 | 123.36 | -6.31 | 6.16 | 0.00 | 0 | 0 |
| 23Q1 (14) | 232.54 | 16.01 | 74.86 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 125.81 | -28.94 | -13.6 | 23.25 | -54.85 | -40.14 | 110.37 | -25.89 | -1.9 | 17.61 | -23.55 | -12.44 | 53.36 | -8.05 | 1.16 | 4.82 | -6.23 | -6.04 | 0 | 0 | -100.0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 58.97 | 0.0 | 21.34 | 8.61 | 0.0 | 45.44 | 138.33 | -40.22 | -8.9 | 205.91 | -31.13 | -0.22 | -6.66 | 12.6 | -63.24 | 131.67 | -41.16 | -10.9 | 0.00 | 0 | 0 |
| 22Q4 (13) | 200.44 | 15.58 | 51.92 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 177.04 | 2.96 | 19.83 | 51.5 | -6.65 | 44.91 | 148.93 | 5.3 | 34.63 | 23.04 | 0.53 | 8.77 | 58.03 | -4.34 | 8.51 | 5.14 | 1.78 | 2.39 | 0 | 0 | -100.0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 58.97 | 0.0 | 21.34 | 8.61 | 0.0 | 45.44 | 231.39 | 30.0 | 104.75 | 298.97 | 21.75 | 78.46 | -7.62 | -47.39 | 11.5 | 223.77 | 29.48 | 114.34 | 0.00 | 0 | 0 |
| 22Q3 (12) | 173.42 | -7.46 | 57.86 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 171.95 | 13.23 | 21.83 | 55.17 | 13.43 | 77.22 | 141.43 | 10.58 | 35.5 | 22.92 | 5.06 | 6.35 | 60.66 | 7.02 | 14.45 | 5.05 | 2.43 | 3.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 58.97 | 0.0 | 21.34 | 8.61 | 0.0 | 45.44 | 177.99 | 44.92 | 123.66 | 245.56 | 28.98 | 83.12 | -5.17 | 21.9 | 46.81 | 172.82 | 48.73 | 147.38 | 0.00 | 0 | 0 |
| 22Q2 (11) | 187.41 | 40.92 | 70.79 | 2.29 | -60.72 | -86.73 | 4.88 | 3.83 | 10.41 | 0 | 0 | 0 | 151.86 | 4.29 | 21.63 | 48.64 | 25.23 | 108.84 | 127.9 | 13.68 | 28.04 | 21.81 | 8.44 | -2.1 | 56.68 | 7.45 | 6.44 | 4.93 | -3.9 | 2.71 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 58.97 | 21.34 | 21.34 | 8.61 | 45.44 | 45.44 | 122.82 | -19.12 | 153.5 | 190.39 | -7.74 | 84.9 | -6.62 | -62.25 | 28.51 | 116.2 | -21.36 | 196.5 | 0.00 | 0 | 0 |
| 22Q1 (10) | 132.99 | 0.8 | 143.3 | 5.83 | -52.02 | -61.0 | 4.7 | 3.52 | 131.53 | 0 | 0 | -100.0 | 145.62 | -1.43 | 34.14 | 38.84 | 9.29 | 145.05 | 112.51 | 1.71 | 25.51 | 20.11 | -5.03 | -6.99 | 52.75 | -1.36 | -0.34 | 5.13 | 2.19 | 2.19 | 1.86 | -18.06 | -64.23 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 48.6 | 0.0 | 7.71 | 5.92 | 0.0 | 0.0 | 151.85 | 34.37 | 200.04 | 206.37 | 23.18 | 103.02 | -4.08 | 52.61 | 52.5 | 147.77 | 41.54 | 251.67 | 0.00 | 0 | 0 |
| 21Q4 (9) | 131.94 | 20.1 | 136.75 | 12.15 | 6.77 | -32.69 | 4.54 | -0.66 | 191.03 | 0 | 0 | -100.0 | 147.74 | 4.68 | 34.48 | 35.54 | 14.17 | 168.63 | 110.62 | 5.98 | 20.76 | 21.18 | -1.71 | -10.95 | 53.48 | 0.91 | 7.2 | 5.02 | 2.66 | 3.08 | 2.27 | -44.5 | -51.6 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 48.6 | 0.0 | 7.71 | 5.92 | 0.0 | 0.0 | 113.01 | 42.01 | 225.12 | 167.53 | 24.93 | 95.26 | -8.61 | 11.42 | -6.96 | 104.4 | 49.44 | 290.86 | 0.00 | 0 | 0 |
| 21Q3 (8) | 109.86 | 0.12 | 289.85 | 11.38 | -34.07 | -18.13 | 4.57 | 3.39 | 0 | 0 | 0 | -100.0 | 141.14 | 13.05 | 34.34 | 31.13 | 33.66 | 198.47 | 104.38 | 4.49 | 8.22 | 21.55 | -3.29 | -18.9 | 53.0 | -0.47 | 7.44 | 4.89 | 1.88 | 6.54 | 4.09 | -7.47 | 24.32 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 48.6 | 0.0 | 7.71 | 5.92 | 0.0 | 0.0 | 79.58 | 64.25 | 239.65 | 134.1 | 30.23 | 80.07 | -9.72 | -4.97 | 4.33 | 69.86 | 78.26 | 426.45 | 0.00 | 0 | 0 |
| 21Q2 (7) | 109.73 | 100.75 | 162.57 | 17.26 | 15.45 | 0 | 4.42 | 117.73 | 0 | 0 | -100.0 | 0 | 124.85 | 15.01 | 37.14 | 23.29 | 46.94 | 179.59 | 99.89 | 11.43 | 21.88 | 22.28 | 3.03 | 0 | 53.25 | 0.6 | 15.48 | 4.8 | -4.38 | 5.49 | 4.42 | -15.0 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 48.6 | 7.71 | 7.71 | 5.92 | 0.0 | 0.0 | 48.45 | -4.27 | 272.69 | 102.97 | 1.3 | 60.79 | -9.26 | -7.8 | 22.32 | 39.19 | -6.73 | 3528.7 | 0.00 | 0 | 0 |
| 21Q1 (6) | 54.66 | -1.92 | 2.23 | 14.95 | -17.17 | -7.89 | 2.03 | 30.13 | 0 | 30.0 | 0.0 | -25.0 | 108.56 | -1.18 | 37.12 | 15.85 | 19.8 | 239.4 | 89.64 | -2.14 | 24.05 | 21.63 | -9.08 | 0 | 52.93 | 6.09 | 19.05 | 5.02 | 3.08 | 7.73 | 5.2 | 10.87 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 45.12 | 0.0 | 0.53 | 5.92 | 0.0 | 55.79 | 50.61 | 45.6 | 619.91 | 101.65 | 18.47 | 82.46 | -8.59 | -6.71 | 16.76 | 42.02 | 57.32 | 1377.2 | 0.00 | 0 | 0 |
| 20Q4 (5) | 55.73 | 97.76 | 4.17 | 18.05 | 29.86 | 10.06 | 1.56 | 0 | 0 | 30.0 | 0.0 | -25.0 | 109.86 | 4.57 | 25.2 | 13.23 | 26.85 | 372.5 | 91.6 | -5.03 | 23.05 | 23.78 | -10.48 | 0 | 49.89 | 1.14 | 16.92 | 4.87 | 6.1 | 2.31 | 4.69 | 42.55 | 0 | 0 | 0 | 0 | 64.62 | 0.0 | 0.0 | 45.12 | 0.0 | 0.53 | 5.92 | 0.0 | 55.79 | 34.76 | 48.36 | 1372.88 | 85.8 | 15.21 | 68.1 | -8.05 | 20.77 | 12.4 | 26.71 | 101.28 | 491.07 | 0.00 | 0 | 0 |
| 20Q3 (4) | 28.18 | -32.57 | 0.0 | 13.9 | 0 | 0.0 | 0 | 0 | 0.0 | 30.0 | 0 | 0.0 | 105.06 | 15.4 | 0.0 | 10.43 | 25.21 | 0.0 | 96.45 | 17.68 | 0.0 | 26.57 | 0 | 0.0 | 49.33 | 6.98 | 0.0 | 4.59 | 0.88 | 0.0 | 3.29 | 0 | 0.0 | 0 | 0 | 0.0 | 64.62 | 0.0 | 0.0 | 45.12 | 0.0 | 0.0 | 5.92 | 0.0 | 0.0 | 23.43 | 80.23 | 0.0 | 74.47 | 16.29 | 0.0 | -10.16 | 14.77 | 0.0 | 13.27 | 1128.7 | 0.0 | 0.00 | 0 | 0.0 |
