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) | 6.62 | -7.8 | 42.74 | 42.14 | 0 | 0 | 0 | 0 | 224.42 | -4.17 | -4.6 | 0 | 37.33 | 34.86 | 16.63 | 40.73 | 23.07 | 32.74 | 0 | 0 | 0 | 0 | 0.27 | -15.62 | 14.93 | 0.27 | 0.83 | 0.0 | 1.4 | 0.0 | -4.3 | 0 | -2.07 | 0 | -0.18 | 0 | -4.48 | 0 | -0.00 | 0 |
| 2022 (9) | 7.18 | 38.08 | 30.07 | -28.54 | 0 | 0 | 0 | 0 | 234.18 | -19.81 | 0.01 | -99.39 | 27.68 | -32.11 | 11.82 | -15.33 | 17.38 | -23.27 | 0 | 0 | 0 | 0 | 0.32 | 3.23 | 14.89 | 2.48 | 0.83 | 25.76 | 1.4 | 66.67 | 0.4 | -78.26 | 2.63 | -21.49 | -0.2 | 0 | 0.2 | -54.55 | -0.00 | 0 |
| 2021 (8) | 5.2 | -24.86 | 42.08 | 24.46 | 0 | 0 | 0 | 0 | 292.04 | 8.76 | 1.64 | 62.38 | 40.77 | 37.88 | 13.96 | 26.78 | 22.65 | 57.18 | 0 | 0 | 0 | 0 | 0.31 | -8.82 | 14.53 | 2.04 | 0.66 | 17.86 | 0.84 | 58.49 | 1.84 | 54.62 | 3.35 | 47.58 | -1.4 | 0 | 0.44 | 25.71 | -0.00 | 0 |
| 2020 (7) | 6.92 | -10.71 | 33.81 | 4.48 | 0 | 0 | 0.31 | 0 | 268.53 | 17.93 | 1.01 | 24.69 | 29.57 | 1.65 | 11.01 | -13.8 | 14.41 | 15.84 | 0 | 0 | 0 | 0 | 0.34 | -62.64 | 14.24 | 2.01 | 0.56 | 16.67 | 0.53 | 0.0 | 1.19 | 46.91 | 2.27 | 24.73 | -0.84 | 0 | 0.35 | 12.9 | -0.00 | 0 |
| 2019 (6) | 7.75 | 176.79 | 32.36 | 12.05 | 0 | 0 | 0 | 0 | 227.71 | -13.29 | 0.81 | 0 | 29.09 | 12.01 | 12.78 | 29.19 | 12.44 | -40.62 | 0 | 0 | 0 | 0 | 0.91 | 26.39 | 13.96 | 0.0 | 0.48 | -71.26 | 0.53 | 0.0 | 0.81 | 0 | 1.82 | 80.2 | -0.5 | 0 | 0.31 | 0 | 0.00 | 0 |
| 2018 (5) | 2.8 | -62.52 | 28.88 | -14.98 | 0 | 0 | 0 | 0 | 262.62 | -14.33 | -1.24 | 0 | 25.97 | -8.17 | 9.89 | 7.19 | 20.95 | 19.31 | 0 | 0 | 0 | 0 | 0.72 | -30.77 | 13.96 | 0.0 | 1.67 | 4.38 | 0.53 | 70.97 | -1.19 | 0 | 1.01 | -59.76 | -0.36 | 0 | -1.55 | 0 | 0.00 | 0 |
| 2017 (4) | 7.47 | 48.21 | 33.97 | -35.41 | 0 | 0 | 0 | 0 | 306.55 | 1.48 | 0.7 | 400.0 | 28.28 | -24.04 | 9.23 | -25.15 | 17.56 | -27.23 | 0 | 0 | 0 | 0 | 1.04 | 13.04 | 13.96 | 0.0 | 1.6 | 0.63 | 0.31 | 0.0 | 0.6 | 27.66 | 2.51 | 5.91 | -0.53 | 0 | 0.07 | -82.05 | 0.00 | 0 |
| 2016 (3) | 5.04 | -37.08 | 52.59 | 91.51 | 0 | 0 | 0 | 0 | 302.07 | -26.35 | 0.14 | -93.64 | 37.23 | 18.15 | 12.32 | 60.43 | 24.13 | 12.55 | 0 | 0 | 0 | 0 | 0.92 | -20.0 | 13.96 | 14.15 | 1.59 | 16.06 | 0.31 | 0.0 | 0.47 | -80.33 | 2.37 | -41.63 | -0.08 | 0 | 0.39 | -84.77 | -0.01 | 0 |
| 2015 (2) | 8.01 | 62.8 | 27.46 | 85.67 | 0 | 0 | 0 | 0 | 410.15 | 188.43 | 2.2 | 378.26 | 31.51 | 199.81 | 7.68 | 3.94 | 21.44 | 1.52 | 0 | 0 | 0 | 0 | 1.15 | -17.27 | 12.23 | 0.0 | 1.37 | 3.79 | 0.31 | 0.0 | 2.39 | 939.13 | 4.06 | 118.28 | 0.17 | 0 | 2.56 | 1013.04 | -0.00 | 0 |
| 2014 (1) | 4.92 | 33.33 | 14.79 | 23.87 | 0 | 0 | 0 | 0 | 142.2 | 29.24 | 0.46 | 0 | 10.51 | -37.44 | 7.39 | -51.59 | 21.12 | 102.49 | 0 | 0 | 0 | 0 | 1.39 | 5.3 | 12.23 | 0.0 | 1.32 | -27.47 | 0.31 | 0.0 | 0.23 | 0 | 1.86 | 14.11 | 0 | 0 | 0.23 | 0 | 0.01 | 24.59 |
| 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) | 5.95 | 8.18 | -23.82 | 32.4 | -4.93 | 8.25 | 0 | 0 | 0 | 3.31 | 104.32 | 0 | 68.45 | -5.35 | 11.05 | 2.68 | 78.67 | 415.29 | 34.63 | 14.67 | 4.28 | 12.48 | 11.85 | -23.06 | 13.37 | -39.45 | 46.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -9.09 | -31.03 | 14.93 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 0.08 | 103.08 | 101.92 | 2.31 | 724.32 | 219.07 | 0.29 | -23.68 | 462.5 | 0.37 | 116.67 | 108.71 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | 5.5 | -43.42 | -39.29 | 34.08 | -17.34 | 9.37 | 0 | 0 | 0 | 1.62 | 0 | 0 | 72.32 | -1.47 | 14.65 | 1.5 | 689.47 | 154.95 | 30.2 | -27.58 | -10.57 | 11.16 | -30.05 | -36.61 | 22.08 | 6.26 | 20.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | -12.0 | -26.67 | 14.93 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | -2.6 | 36.59 | 21.69 | -0.37 | 80.21 | 66.06 | 0.38 | 280.0 | 265.22 | -2.22 | 44.5 | 37.46 | -0.00 | 7.65 | 5.72 |
| 24Q1 (18) | 9.72 | 46.83 | -34.72 | 41.23 | -3.53 | 42.81 | 0 | 0 | 0 | 0 | 0 | -100.0 | 73.4 | 15.96 | 101.7 | 0.19 | 258.33 | 121.11 | 41.7 | 11.71 | 56.53 | 15.95 | -4.11 | 13.25 | 20.78 | -9.93 | 48.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0.25 | -7.41 | -19.35 | 14.93 | 0.0 | 0.27 | 0.83 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | -4.1 | 4.65 | -659.26 | -1.87 | 9.66 | -210.65 | 0.1 | 155.56 | 134.48 | -4.0 | 10.71 | -381.93 | -0.00 | 2.23 | -14.52 |
| 23Q4 (17) | 6.62 | -15.24 | -7.8 | 42.74 | 42.8 | 42.14 | 0 | 0 | 0 | 0 | 0 | 0 | 63.3 | 2.69 | 45.12 | -0.12 | 85.88 | 90.7 | 37.33 | 12.41 | 34.86 | 16.63 | 2.55 | 40.73 | 23.07 | 152.13 | 32.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | -6.9 | -15.62 | 14.93 | 0.0 | 0.27 | 0.83 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | -4.3 | -3.12 | -1175.0 | -2.07 | -6.7 | -178.71 | -0.18 | -125.0 | 10.0 | -4.48 | -5.41 | -2340.0 | -0.00 | -1.09 | -22.04 |
| 23Q3 (16) | 7.81 | -13.8 | 46.53 | 29.93 | -3.95 | -24.7 | 0 | 0 | 0 | 0 | 0 | -100.0 | 61.64 | -2.28 | 26.42 | -0.85 | 68.86 | 0 | 33.21 | -1.66 | -5.71 | 16.22 | -7.85 | 23.55 | 9.15 | -49.89 | -63.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | -3.33 | -9.38 | 14.93 | 0.0 | 0.27 | 0.83 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | -4.17 | -25.6 | -346.75 | -1.94 | -77.98 | -149.49 | -0.08 | 65.22 | 55.56 | -4.25 | -19.72 | -381.46 | -0.00 | -3.3 | -26.93 |
| 23Q2 (15) | 9.06 | -39.15 | 102.23 | 31.16 | 7.93 | -38.44 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 63.08 | 73.34 | 4.51 | -2.73 | -203.33 | -1237.5 | 33.77 | 26.76 | -20.47 | 17.60 | 24.97 | 17.2 | 18.26 | 30.15 | -38.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0.3 | -3.23 | 0.0 | 14.93 | 0.27 | 0.27 | 0.83 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | -3.32 | -514.81 | -296.45 | -1.09 | -164.5 | -127.81 | -0.23 | 20.69 | 70.13 | -3.55 | -327.71 | -485.87 | -0.00 | -12.17 | -20.19 |
| 23Q1 (14) | 14.89 | 107.38 | 63.81 | 28.87 | -3.99 | -45.99 | 0 | 0 | 0 | 4.11 | 0 | 1225.81 | 36.39 | -16.57 | -55.32 | -0.9 | 30.23 | -184.91 | 26.64 | -3.76 | -44.7 | 14.09 | 19.17 | -10.83 | 14.03 | -19.28 | -29.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.31 | -3.12 | 3.33 | 14.89 | 0.0 | 2.48 | 0.83 | 0.0 | 25.76 | 1.4 | 0.0 | 66.67 | -0.54 | -235.0 | -121.26 | 1.69 | -35.74 | -58.17 | -0.29 | -45.0 | 71.29 | -0.83 | -515.0 | -154.25 | -0.00 | -4.19 | -5.16 |
| 22Q4 (13) | 7.18 | 34.71 | 38.08 | 30.07 | -24.35 | -28.54 | 0 | 0 | 0 | 0 | -100.0 | 0 | 43.62 | -10.54 | -43.85 | -1.29 | 0 | -490.91 | 27.68 | -21.41 | -32.11 | 11.82 | -9.97 | -15.33 | 17.38 | -29.89 | -23.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.32 | 0.0 | 3.23 | 14.89 | 0.0 | 2.48 | 0.83 | 0.0 | 25.76 | 1.4 | 0.0 | 66.67 | 0.4 | -76.33 | -78.26 | 2.63 | -32.91 | -21.49 | -0.2 | -11.11 | 85.71 | 0.2 | -86.75 | -54.55 | -0.00 | -5.15 | 3.32 |
| 22Q3 (12) | 5.33 | 18.97 | 12.92 | 39.75 | -21.47 | -4.74 | 0 | 0 | 0 | 0.35 | 6.06 | 12.9 | 48.76 | -19.22 | -22.86 | 0 | -100.0 | -100.0 | 35.22 | -17.05 | -7.27 | 13.13 | -12.58 | -4.45 | 24.79 | -17.06 | -2.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.32 | 6.67 | 0.0 | 14.89 | 0.0 | 2.48 | 0.83 | 0.0 | 25.76 | 1.4 | 0.0 | 66.67 | 1.69 | 0.0 | 11.92 | 3.92 | 0.0 | 29.8 | -0.18 | 76.62 | 86.76 | 1.51 | 64.13 | 906.67 | -0.00 | 2.19 | 9.09 |
| 22Q2 (11) | 4.48 | -50.72 | -3.86 | 50.62 | -5.29 | 21.42 | 0 | 0 | 0 | 0.33 | 6.45 | 0 | 60.36 | -25.88 | -26.93 | 0.24 | -77.36 | -53.85 | 42.46 | -11.85 | 26.78 | 15.02 | -4.92 | 30.32 | 29.89 | 51.11 | 22.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.3 | 0.0 | -11.76 | 14.89 | 2.48 | 4.56 | 0.83 | 25.76 | 48.21 | 1.4 | 66.67 | 164.15 | 1.69 | -33.46 | -8.15 | 3.92 | -2.97 | 33.79 | -0.77 | 23.76 | 37.9 | 0.92 | -39.87 | 53.33 | -0.00 | 1.86 | 8.0 |
| 22Q1 (10) | 9.09 | 74.81 | 131.89 | 53.45 | 27.02 | 32.56 | 0 | 0 | 0 | 0.31 | 0 | -27.91 | 81.44 | 4.83 | 18.84 | 1.06 | 221.21 | 152.38 | 48.17 | 18.15 | 29.91 | 15.80 | 13.15 | 11.94 | 19.78 | -12.67 | 19.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0.3 | -3.23 | -14.29 | 14.53 | 0.0 | 2.04 | 0.66 | 0.0 | 17.86 | 0.84 | 0.0 | 58.49 | 2.54 | 38.04 | 92.42 | 4.04 | 20.6 | 67.63 | -1.01 | 27.86 | -3.06 | 1.53 | 247.73 | 350.0 | -0.00 | 4.21 | 7.26 |
| 21Q4 (9) | 5.2 | 10.17 | -24.86 | 42.08 | 0.84 | 24.46 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 77.69 | 22.91 | 25.19 | 0.33 | -13.16 | 243.48 | 40.77 | 7.35 | 37.88 | 13.96 | 1.6 | 26.77 | 22.65 | -10.58 | 57.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.31 | -3.12 | -8.82 | 14.53 | 0.0 | 2.04 | 0.66 | 0.0 | 17.86 | 0.84 | 0.0 | 58.49 | 1.84 | 21.85 | 54.62 | 3.35 | 10.93 | 47.58 | -1.4 | -2.94 | -66.67 | 0.44 | 193.33 | 25.71 | -0.00 | 1.13 | 3.23 |
| 21Q3 (8) | 4.72 | 1.29 | 19.19 | 41.73 | 0.1 | 18.89 | 0 | 0 | 0 | 0.31 | 0 | -3.12 | 63.21 | -23.48 | -18.32 | 0.38 | -26.92 | -2.56 | 37.98 | 13.41 | 2.7 | 13.74 | 19.22 | -4.65 | 25.33 | 3.73 | 74.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0.32 | -5.88 | -63.22 | 14.53 | 2.04 | 2.04 | 0.66 | 17.86 | 17.86 | 0.84 | 58.49 | 58.49 | 1.51 | -17.93 | 7.09 | 3.02 | 3.07 | 20.8 | -1.36 | -9.68 | -54.55 | 0.15 | -75.0 | -71.7 | -0.00 | 1.02 | 0 |
| 21Q2 (7) | 4.66 | 18.88 | -10.04 | 41.69 | 3.4 | 25.35 | 0 | 0 | 0 | 0 | -100.0 | 0 | 82.61 | 20.55 | 50.78 | 0.52 | 23.81 | 85.71 | 33.49 | -9.68 | 9.52 | 11.52 | -18.33 | 0 | 24.42 | 46.93 | 23.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | -2.86 | -62.64 | 14.24 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 1.84 | 39.39 | 80.39 | 2.93 | 21.58 | 38.86 | -1.24 | -26.53 | -53.09 | 0.6 | 76.47 | 185.71 | -0.00 | 1.07 | 0 |
| 21Q1 (6) | 3.92 | -43.35 | -2.0 | 40.32 | 19.25 | 0.72 | 0 | 0 | 0 | 0.43 | 38.71 | 0 | 68.53 | 10.43 | -7.74 | 0.42 | 282.61 | -26.32 | 37.08 | 25.4 | -6.67 | 14.11 | 28.14 | 0 | 16.62 | 15.34 | -12.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0.35 | 2.94 | -63.16 | 14.24 | 0.0 | 2.01 | 0.56 | 0.0 | 16.67 | 0.53 | 0.0 | 0.0 | 1.32 | 10.92 | 20.0 | 2.41 | 6.17 | 14.22 | -0.98 | -16.67 | -40.0 | 0.34 | -2.86 | -15.0 | -0.00 | 0.04 | 0 |
| 20Q4 (5) | 6.92 | 74.75 | -10.71 | 33.81 | -3.68 | 4.48 | 0 | 0 | 0 | 0.31 | -3.12 | 0 | 62.06 | -19.81 | 23.75 | -0.23 | -158.97 | -243.75 | 29.57 | -20.04 | 1.65 | 11.01 | -23.58 | 0 | 14.41 | -0.76 | 15.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | -60.92 | -62.64 | 14.24 | 0.0 | 2.01 | 0.56 | 0.0 | 16.67 | 0.53 | 0.0 | 0.0 | 1.19 | -15.6 | 46.91 | 2.27 | -9.2 | 24.73 | -0.84 | 4.55 | -68.0 | 0.35 | -33.96 | 12.9 | -0.00 | 0 | 0 |
| 20Q3 (4) | 3.96 | -23.55 | 0.0 | 35.1 | 5.53 | 0.0 | 0 | 0 | 0.0 | 0.32 | 0 | 0.0 | 77.39 | 41.25 | 0.0 | 0.39 | 39.29 | 0.0 | 36.98 | 20.93 | 0.0 | 14.41 | 0 | 0.0 | 14.52 | -26.48 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.87 | -4.4 | 0.0 | 14.24 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 1.41 | 38.24 | 0.0 | 2.5 | 18.48 | 0.0 | -0.88 | -8.64 | 0.0 | 0.53 | 152.38 | 0.0 | 0.00 | 0 | 0.0 |
