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) | 62.78 | -21.95 | 0 | 0 | 0 | 0 | 0 | 0 | 1092.43 | 5.61 | 36.28 | 5.62 | 5.91 | 27.1 | 0.54 | 20.34 | 46.22 | 3.19 | 3.92 | -19.34 | 0 | 0 | 0.39 | -31.58 | 24.03 | 9.98 | 18.05 | 23.46 | 2.1 | 1.45 | 38.32 | -2.07 | 58.47 | 4.77 | -1.27 | 0 | 37.05 | 0.05 | 0.01 | -4.92 |
| 2022 (9) | 80.44 | -8.63 | 0 | 0 | 0 | 0 | 0 | 0 | 1034.36 | 17.01 | 34.35 | 4.73 | 4.65 | 109.46 | 0.45 | 79.01 | 44.79 | 20.14 | 4.86 | -29.77 | 0 | 0 | 0.57 | -26.92 | 21.85 | 19.99 | 14.62 | 29.5 | 2.07 | 44.76 | 39.13 | 14.18 | 55.81 | 18.8 | -2.1 | 0 | 37.03 | 15.0 | 0.01 | -12.64 |
| 2021 (8) | 88.04 | 74.16 | 0 | 0 | 0 | 0 | 0 | 0 | 883.97 | 31.55 | 32.8 | 68.81 | 2.22 | 22.65 | 0.25 | -6.76 | 37.28 | 9.97 | 6.92 | -41.6 | 0 | 0 | 0.78 | -17.02 | 18.21 | 29.98 | 11.29 | 20.88 | 1.43 | -17.34 | 34.27 | 76.29 | 46.98 | 53.93 | -2.07 | 0 | 32.2 | 78.79 | 0.01 | 341.79 |
| 2020 (7) | 50.55 | 32.61 | 0 | 0 | 0 | 0 | 0 | 0 | 671.98 | 29.65 | 19.43 | 39.38 | 1.81 | 38.17 | 0.27 | 6.57 | 33.9 | 40.9 | 11.85 | 9.32 | 0 | 0 | 0.94 | -25.4 | 14.01 | 0.0 | 9.34 | 16.31 | 1.73 | 2.98 | 19.44 | 48.51 | 30.52 | 33.8 | -1.43 | 0 | 18.01 | 58.54 | 0.00 | -28.91 |
| 2019 (6) | 38.12 | 30.37 | 0 | 0 | 0 | 0 | 0 | 0 | 518.3 | 23.35 | 13.94 | -3.86 | 1.31 | 101.54 | 0.25 | 63.38 | 24.06 | 47.88 | 10.84 | -14.78 | 0 | 0 | 1.26 | -1.56 | 14.01 | 0.0 | 8.03 | 13.58 | 1.68 | -36.84 | 13.09 | 35.23 | 22.81 | 17.52 | -1.73 | 0 | 11.36 | 42.0 | 0.00 | -9.15 |
| 2018 (5) | 29.24 | 8.26 | 0 | 0 | 0 | 0 | 0 | 0 | 420.17 | 26.41 | 14.5 | 14.17 | 0.65 | 116.67 | 0.15 | 71.4 | 16.27 | 56.89 | 12.72 | -2.23 | 0 | 0 | 1.28 | 103.17 | 14.01 | -1.41 | 7.07 | 21.9 | 2.66 | 25.47 | 9.68 | -23.78 | 19.41 | -5.87 | -1.68 | 0 | 8.0 | -20.32 | 0.00 | 0 |
| 2017 (4) | 27.01 | -1.6 | 0.62 | -1.59 | 0 | 0 | 0 | 0 | 332.39 | 18.37 | 12.7 | 7.35 | 0.3 | -40.0 | 0.09 | -49.31 | 10.37 | 232.37 | 13.01 | 1.09 | 0 | 0 | 0.63 | 162.5 | 14.21 | 0.0 | 5.8 | 25.54 | 2.12 | 40.4 | 12.7 | 7.45 | 20.62 | 14.87 | -2.66 | 0 | 10.04 | 3.51 | -0.00 | 0 |
| 2016 (3) | 27.45 | -12.24 | 0.63 | -11.27 | 0 | 0 | 0 | 0 | 280.81 | 9.52 | 11.83 | 11.5 | 0.5 | 11.11 | 0.18 | 1.45 | 3.12 | 149.6 | 12.87 | -0.31 | 0 | 0 | 0.24 | 20.0 | 14.21 | 0.0 | 4.62 | 29.78 | 1.51 | 0 | 11.82 | 11.61 | 17.95 | 26.86 | -2.12 | 0 | 9.7 | 6.83 | -0.00 | 0 |
| 2015 (2) | 31.28 | 59.75 | 0.71 | 0 | 0 | 0 | 0 | 0 | 256.4 | 7.29 | 10.61 | -9.32 | 0.45 | -16.67 | 0.18 | -22.33 | 1.25 | 19.05 | 12.91 | 113.04 | 0 | 0 | 0.2 | -28.57 | 14.21 | 0.0 | 3.56 | -4.04 | 0 | 0 | 10.59 | -9.49 | 14.15 | -9.35 | -1.51 | 0 | 9.08 | -22.39 | 0.00 | -79.81 |
| 2014 (1) | 19.58 | -15.46 | 0 | 0 | 0 | 0 | 0 | 0 | 238.97 | 16.33 | 11.7 | 108.19 | 0.54 | -89.13 | 0.23 | -90.66 | 1.05 | -64.41 | 6.06 | 48.17 | 0 | 0 | 0.28 | 21.74 | 14.21 | 11.1 | 3.71 | -2.37 | 0.2 | 0 | 11.7 | 154.35 | 15.61 | 86.05 | 0 | 0 | 11.7 | 165.91 | 0.01 | 67.9 |
| 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) | 33.32 | -56.19 | -27.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 255.53 | -4.14 | 1.91 | 6.66 | -13.28 | -11.2 | 4.59 | -12.57 | 8.25 | 0.41 | -12.94 | 4.66 | 48.94 | 18.99 | 0.84 | 6.2 | 0.49 | 27.05 | 0 | 0 | 0 | 0.84 | 189.66 | 78.72 | 25.24 | 0.0 | 5.04 | 21.59 | 0.0 | 19.61 | 1.27 | 0.0 | -39.52 | 23.44 | 39.44 | -12.7 | 46.3 | 16.74 | -1.49 | -0.73 | -1360.0 | 48.95 | 22.71 | 35.5 | -10.66 | 0.01 | -7.71 | -1.18 |
| 24Q2 (19) | 76.05 | 9.8 | 45.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 266.57 | -0.82 | 1.7 | 7.68 | -15.51 | -8.9 | 5.25 | 0.57 | 38.16 | 0.47 | 0.17 | 32.27 | 41.13 | 8.84 | -6.29 | 6.17 | 50.86 | 31.0 | 0 | 0 | 0 | 0.29 | -19.44 | -48.21 | 25.24 | 5.04 | 5.04 | 21.59 | 19.61 | 19.61 | 1.27 | -39.52 | -39.52 | 16.81 | -64.54 | -13.13 | 39.66 | -41.3 | 0.41 | -0.05 | -118.52 | 95.61 | 16.76 | -64.84 | -7.96 | 0.01 | 30.47 | -2.62 |
| 24Q1 (18) | 69.26 | 10.32 | -7.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 268.78 | -18.14 | 7.0 | 9.09 | -20.75 | 2.36 | 5.22 | -11.68 | 13.48 | 0.47 | -13.07 | 7.98 | 37.79 | -18.24 | -9.7 | 4.09 | 4.34 | -15.5 | 0 | 0 | 0 | 0.36 | -7.69 | -25.0 | 24.03 | 0.0 | 9.98 | 18.05 | 0.0 | 23.46 | 2.1 | 0.0 | 1.45 | 47.4 | 23.7 | 0.4 | 67.56 | 15.55 | 5.74 | 0.27 | 121.26 | 124.11 | 47.67 | 28.66 | 3.43 | 0.01 | -8.4 | -5.58 |
| 23Q4 (17) | 62.78 | 37.34 | -21.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 328.36 | 30.95 | 3.25 | 11.47 | 52.93 | 12.34 | 5.91 | 39.39 | 27.1 | 0.54 | 38.07 | 20.34 | 46.22 | -4.76 | 3.19 | 3.92 | -19.67 | -19.34 | 0 | 0 | 0 | 0.39 | -17.02 | -31.58 | 24.03 | 0.0 | 9.98 | 18.05 | 0.0 | 23.46 | 2.1 | 0.0 | 1.45 | 38.32 | 42.72 | -2.07 | 58.47 | 24.4 | 4.77 | -1.27 | 11.19 | 39.52 | 37.05 | 45.75 | 0.05 | 0.01 | -10.4 | -4.92 |
| 23Q3 (16) | 45.71 | -12.33 | -10.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 250.75 | -4.34 | 6.44 | 7.5 | -11.03 | -0.79 | 4.24 | 11.58 | 33.33 | 0.39 | 10.01 | 21.37 | 48.53 | 10.57 | 4.01 | 4.88 | 3.61 | -14.24 | 0 | 0 | 0 | 0.47 | -16.07 | -28.79 | 24.03 | 0.0 | 9.98 | 18.05 | 0.0 | 23.46 | 2.1 | 0.0 | 1.45 | 26.85 | 38.76 | -7.22 | 47.0 | 18.99 | 3.0 | -1.43 | -25.44 | 25.91 | 25.42 | 39.59 | -5.89 | 0.01 | -9.06 | -5.69 |
| 23Q2 (15) | 52.14 | -30.56 | -39.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 262.12 | 4.35 | 4.27 | 8.43 | -5.07 | 1.32 | 3.8 | -17.39 | 32.87 | 0.36 | -18.22 | 19.37 | 43.89 | 4.87 | 26.45 | 4.71 | -2.69 | -17.37 | 0 | 0 | 0 | 0.56 | 16.67 | -24.32 | 24.03 | 9.98 | 9.98 | 18.05 | 23.46 | 23.46 | 2.1 | 1.45 | 1.45 | 19.35 | -59.01 | -9.49 | 39.5 | -38.17 | 3.78 | -1.14 | -1.79 | 41.24 | 18.21 | -60.49 | -6.33 | 0.01 | 26.51 | -5.08 |
| 23Q1 (14) | 75.09 | -6.65 | -10.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 251.2 | -21.01 | 9.52 | 8.88 | -13.03 | 7.51 | 4.6 | -1.08 | 40.24 | 0.44 | -3.12 | 23.45 | 41.85 | -6.56 | 20.02 | 4.84 | -0.41 | -30.36 | 0 | 0 | 0 | 0.48 | -15.79 | -25.0 | 21.85 | 0.0 | 19.99 | 14.62 | 0.0 | 29.5 | 2.07 | 0.0 | 44.76 | 47.21 | 20.65 | 11.06 | 63.89 | 14.48 | 15.68 | -1.12 | 46.67 | 41.36 | 46.09 | 24.47 | 13.52 | 0.01 | -7.77 | -10.79 |
| 22Q4 (13) | 80.44 | 58.16 | -8.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 318.03 | 35.0 | 18.36 | 10.21 | 35.05 | 11.46 | 4.65 | 46.23 | 109.46 | 0.45 | 39.25 | 79.0 | 44.79 | -4.01 | 20.14 | 4.86 | -14.59 | -29.77 | 0 | 0 | 0 | 0.57 | -13.64 | -26.92 | 21.85 | 0.0 | 19.99 | 14.62 | 0.0 | 29.5 | 2.07 | 0.0 | 44.76 | 39.13 | 35.21 | 14.18 | 55.81 | 22.31 | 18.8 | -2.1 | -8.81 | -1.45 | 37.03 | 37.1 | 15.0 | 0.01 | -11.13 | -12.64 |
| 22Q3 (12) | 50.86 | -41.28 | -26.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 235.58 | -6.29 | 12.68 | 7.56 | -9.13 | 8.31 | 3.18 | 11.19 | 92.73 | 0.32 | 8.2 | 60.83 | 46.66 | 34.43 | 18.04 | 5.69 | -0.18 | -17.06 | 0 | 0 | 0 | 0.66 | -10.81 | -15.38 | 21.85 | 0.0 | 19.99 | 14.62 | 0.0 | 29.5 | 2.07 | 0.0 | 44.76 | 28.94 | 35.36 | 15.25 | 45.63 | 19.89 | 20.65 | -1.93 | 0.52 | -8.43 | 27.01 | 38.94 | 15.77 | 0.01 | -8.47 | 556.85 |
| 22Q2 (11) | 86.62 | 2.98 | -11.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 251.38 | 9.6 | 12.94 | 8.32 | 0.73 | -5.99 | 2.86 | -12.8 | 83.33 | 0.30 | -15.42 | 47.04 | 34.71 | -0.46 | 54.82 | 5.7 | -17.99 | -25.78 | 0 | 0 | 0 | 0.74 | 15.62 | -9.76 | 21.85 | 19.99 | 19.99 | 14.62 | 29.5 | 29.5 | 2.07 | 44.76 | 44.76 | 21.38 | -49.71 | 17.99 | 38.06 | -31.09 | 23.41 | -1.94 | -1.57 | -10.86 | 19.44 | -52.12 | 18.75 | 0.01 | 18.9 | 460.97 |
| 22Q1 (10) | 84.11 | -4.46 | 42.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 229.37 | -14.64 | 24.92 | 8.26 | -9.83 | 5.9 | 3.28 | 47.75 | 141.18 | 0.35 | 40.48 | 82.76 | 34.87 | -6.46 | 30.8 | 6.95 | 0.43 | -10.67 | 0 | 0 | 0 | 0.64 | -17.95 | -33.33 | 18.21 | 0.0 | 29.98 | 11.29 | 0.0 | 20.88 | 1.43 | 0.0 | -17.34 | 42.51 | 24.04 | 53.13 | 55.23 | 17.56 | 42.24 | -1.91 | 7.73 | -2.69 | 40.6 | 26.09 | 56.76 | 0.01 | -9.68 | 371.21 |
| 21Q4 (9) | 88.04 | 27.3 | 74.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 268.7 | 28.52 | 29.96 | 9.16 | 31.23 | 49.67 | 2.22 | 34.55 | 22.65 | 0.25 | 25.12 | -6.76 | 37.28 | -5.69 | 9.97 | 6.92 | 0.87 | -41.6 | 0 | 0 | 0 | 0.78 | 0.0 | -17.02 | 18.21 | 0.0 | 29.98 | 11.29 | 0.0 | 20.88 | 1.43 | 0.0 | -17.34 | 34.27 | 36.48 | 76.29 | 46.98 | 24.22 | 53.93 | -2.07 | -16.29 | -44.76 | 32.2 | 38.02 | 78.79 | 0.01 | 568.21 | 341.79 |
| 21Q3 (8) | 69.16 | -29.52 | 91.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 209.07 | -6.07 | 34.17 | 6.98 | -21.13 | 66.19 | 1.65 | 5.77 | 25.95 | 0.20 | -1.08 | -4.34 | 39.53 | 76.32 | 30.76 | 6.86 | -10.68 | -38.59 | 0 | 0 | 0 | 0.78 | -4.88 | -23.53 | 18.21 | 0.0 | 29.98 | 11.29 | 0.0 | 20.88 | 1.43 | 0.0 | -17.34 | 25.11 | 38.58 | 88.23 | 37.82 | 22.63 | 54.94 | -1.78 | -1.71 | -12.66 | 23.33 | 42.52 | 98.38 | 0.00 | -21.83 | -43.36 |
| 21Q2 (7) | 98.13 | 66.77 | 162.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 222.58 | 21.22 | 40.57 | 8.85 | 13.46 | 88.3 | 1.56 | 14.71 | 7.59 | 0.20 | 5.12 | 0 | 22.42 | -15.9 | 3.37 | 7.68 | -1.29 | -29.99 | 0 | 0 | 0 | 0.82 | -14.58 | -28.07 | 18.21 | 29.98 | 29.98 | 11.29 | 20.88 | 20.88 | 1.43 | -17.34 | -17.34 | 18.12 | -34.73 | 98.9 | 30.84 | -20.58 | 52.82 | -1.75 | 5.91 | -7.36 | 16.37 | -36.8 | 118.85 | 0.00 | -0.12 | -36.16 |
| 21Q1 (6) | 58.84 | 16.4 | 34.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 183.61 | -11.19 | 21.55 | 7.8 | 27.45 | 76.47 | 1.36 | -24.86 | 20.35 | 0.19 | -28.33 | 0 | 26.66 | -21.36 | 25.34 | 7.78 | -34.35 | -24.69 | 0 | 0 | 0 | 0.96 | 2.13 | -17.24 | 14.01 | 0.0 | 0.0 | 9.34 | 0.0 | 16.31 | 1.73 | 0.0 | 2.98 | 27.76 | 42.8 | 58.81 | 38.83 | 27.23 | 42.81 | -1.86 | -30.07 | -1.09 | 25.9 | 43.81 | 65.6 | 0.00 | -15.32 | -35.63 |
| 20Q4 (5) | 50.55 | 39.95 | 32.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 206.75 | 32.68 | 29.97 | 6.12 | 45.71 | 46.06 | 1.81 | 38.17 | 38.17 | 0.27 | 28.37 | 0 | 33.9 | 12.14 | 40.9 | 11.85 | 6.09 | 9.32 | 0 | 0 | 0 | 0.94 | -7.84 | -25.4 | 14.01 | 0.0 | 0.0 | 9.34 | 0.0 | 16.31 | 1.73 | 0.0 | 2.98 | 19.44 | 45.73 | 48.51 | 30.52 | 25.03 | 33.8 | -1.43 | 9.49 | 17.34 | 18.01 | 53.15 | 58.54 | 0.00 | -14.33 | -28.91 |
| 20Q3 (4) | 36.12 | -3.53 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 155.83 | -1.59 | 0.0 | 4.2 | -10.64 | 0.0 | 1.31 | -9.66 | 0.0 | 0.21 | 0 | 0.0 | 30.23 | 39.37 | 0.0 | 11.17 | 1.82 | 0.0 | 0 | 0 | 0.0 | 1.02 | -10.53 | 0.0 | 14.01 | 0.0 | 0.0 | 9.34 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 13.34 | 46.43 | 0.0 | 24.41 | 20.96 | 0.0 | -1.58 | 3.07 | 0.0 | 11.76 | 57.22 | 0.0 | 0.00 | -11.89 | 0.0 |
