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) | 26.56 | -10.75 | 4.5 | 2.27 | 0 | 0 | 0 | 0 | 43.68 | -43.27 | 4.07 | -77.3 | 6.83 | -51.32 | 15.64 | -14.18 | 6.48 | -27.03 | 0 | 0 | 0 | 0 | 0.38 | -7.32 | 8.38 | 0.0 | 11.22 | 19.23 | 0 | 0 | 17.44 | -29.51 | 28.66 | -18.97 | 0.19 | -56.82 | 17.63 | -29.98 | 0.00 | 0 |
| 2022 (9) | 29.76 | 43.7 | 4.4 | 2.33 | 0 | 0 | 0 | 0 | 77.0 | -2.28 | 17.93 | 6.22 | 14.03 | -7.76 | 18.22 | -5.6 | 8.88 | -10.3 | 0 | 0 | 0 | 0 | 0.41 | -2.38 | 8.38 | 0.0 | 9.41 | 21.73 | 1.22 | 50.62 | 24.74 | 22.11 | 35.37 | 22.81 | 0.44 | 0 | 25.18 | 32.25 | 0.00 | 0 |
| 2021 (8) | 20.71 | 28.0 | 4.3 | 13.16 | 0 | 0 | 0 | 0 | 78.8 | 100.36 | 16.88 | 209.72 | 15.21 | 100.92 | 19.30 | 0.28 | 9.9 | 71.88 | 0 | 0 | 0 | 0 | 0.42 | -4.55 | 8.38 | 0.0 | 7.73 | 7.66 | 0.81 | 80.0 | 20.26 | 138.63 | 28.8 | 78.55 | -1.22 | 0 | 19.04 | 147.92 | 0.00 | 0 |
| 2020 (7) | 16.18 | 3.32 | 3.8 | 0.0 | 0 | 0 | 0 | 0 | 39.33 | 0.31 | 5.45 | 11.91 | 7.57 | 15.22 | 19.25 | 14.87 | 5.76 | 18.28 | 0 | 0 | 0 | 0 | 0.44 | 1366.67 | 8.38 | 0.0 | 7.18 | 7.32 | 0.45 | 0 | 8.49 | 18.41 | 16.13 | 16.38 | -0.81 | 0 | 7.68 | 14.29 | 0.04 | -46.76 |
| 2019 (6) | 15.66 | 6.6 | 3.8 | 8.57 | 0 | 0 | 0 | 0 | 39.21 | 4.78 | 4.87 | 1470.97 | 6.57 | 48.31 | 16.76 | 41.54 | 4.87 | -0.81 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 8.38 | 0.0 | 6.69 | 0.45 | 0 | 0 | 7.17 | 112.13 | 13.86 | 38.05 | -0.45 | 0 | 6.72 | 80.16 | 0.07 | -20.81 |
| 2018 (5) | 14.69 | -25.43 | 3.5 | 66.67 | 0.38 | -60.82 | 0 | 0 | 37.42 | 3.92 | 0.31 | -97.08 | 4.43 | -17.35 | 11.84 | -20.47 | 4.91 | -26.05 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 8.38 | -30.92 | 6.66 | 12.5 | 0 | 0 | 3.38 | -54.81 | 10.04 | -25.02 | 0.35 | 59.09 | 3.73 | -51.56 | 0.08 | 30.92 |
| 2017 (4) | 19.7 | 113.2 | 2.1 | -34.78 | 0.97 | 102.08 | 0 | 0 | 36.01 | 0.7 | 10.6 | 0 | 5.36 | -10.52 | 14.88 | -11.14 | 6.64 | 52.64 | 0 | 0 | 0.37 | -67.26 | 0.02 | 100.0 | 12.13 | 0.0 | 5.92 | 0.0 | 0 | 0 | 7.48 | 0 | 13.39 | 373.14 | 0.22 | -85.53 | 7.7 | 0 | 0.06 | -42.86 |
| 2016 (3) | 9.24 | -15.23 | 3.22 | 11.03 | 0.48 | -5.88 | 0 | 0 | 35.76 | -20.57 | -2.22 | 0 | 5.99 | -18.39 | 16.75 | 2.74 | 4.35 | -37.86 | 0 | 0 | 1.13 | 37.8 | 0.01 | -50.0 | 12.13 | 0.0 | 5.92 | 0.0 | 0 | 0 | -3.09 | 0 | 2.83 | -44.29 | 1.52 | -19.15 | -1.57 | 0 | 0.11 | 16.13 |
| 2015 (2) | 10.9 | -3.45 | 2.9 | 40.78 | 0.51 | -66.0 | 0 | 0 | 45.02 | 4.97 | -0.68 | 0 | 7.34 | 6.84 | 16.30 | 1.79 | 7.0 | 0.29 | 0 | 0 | 0.82 | 141.18 | 0.02 | -33.33 | 12.13 | 0.0 | 5.92 | 0.0 | 0 | 0 | -0.83 | 0 | 5.08 | -11.65 | 1.88 | -3.09 | 1.05 | -40.68 | 0.10 | -0.15 |
| 2014 (1) | 11.29 | 35.86 | 2.06 | -12.34 | 1.5 | 36.36 | 0 | 0 | 42.89 | -2.9 | -0.6 | 0 | 6.87 | -3.38 | 16.02 | -0.49 | 6.98 | 12.22 | 0 | 0 | 0.34 | -80.35 | 0.03 | -25.0 | 12.13 | 0.0 | 5.92 | 0.0 | 0 | 0 | -0.17 | 0 | 5.75 | -10.02 | 1.94 | 38.57 | 1.77 | 8750.0 | 0.10 | 11.37 |
| 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) | 25.15 | 2.53 | -9.47 | 3.35 | -22.99 | -25.56 | 0 | 0 | 0 | 0 | 0 | 0 | 12.58 | -10.01 | 22.61 | 0.92 | -46.51 | 55.93 | 7.46 | -23.25 | 18.79 | 15.74 | -27.01 | 35.58 | 5.36 | -23.86 | -21.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.38 | -2.56 | -5.0 | 8.38 | 0.0 | 0.0 | 11.62 | 0.0 | 3.57 | 0 | 0 | 0 | 17.05 | 5.64 | 3.9 | 28.68 | 3.31 | 3.8 | 2.06 | -24.54 | -0.96 | 19.11 | 1.27 | 3.35 | 0.00 | 0 | 0 |
| 24Q2 (19) | 24.53 | -12.3 | 5.46 | 4.35 | 12.99 | -13.0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.98 | 39.38 | 45.62 | 1.72 | 75.51 | 17.81 | 9.72 | 52.35 | 1.89 | 21.56 | 37.55 | 37.69 | 7.04 | -7.0 | -1.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0.39 | 0.0 | 0.0 | 8.38 | 0.0 | 0.0 | 11.62 | 0.0 | 3.57 | 0 | 0 | 0 | 16.14 | 12.01 | 1.96 | 27.76 | 6.61 | 2.66 | 2.73 | 25.23 | 2630.0 | 18.87 | 13.74 | 18.46 | 0.00 | 0 | 0 |
| 24Q1 (18) | 27.97 | 5.31 | -15.6 | 3.85 | -14.44 | -8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 10.03 | -7.22 | -22.91 | 0.98 | -5.77 | -1.01 | 6.38 | -6.59 | -44.28 | 15.68 | 0.25 | 2.28 | 7.57 | 16.82 | 4.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.39 | 2.63 | -4.88 | 8.38 | 0.0 | 0.0 | 11.62 | 3.57 | 3.57 | 0 | 0 | 0 | 14.41 | -17.37 | 0.28 | 26.04 | -9.14 | 1.76 | 2.18 | 1047.37 | 289.29 | 16.59 | -5.9 | 11.12 | 0.00 | 0 | 0 |
| 23Q4 (17) | 26.56 | -4.39 | -10.75 | 4.5 | 0.0 | 2.27 | 0 | 0 | 0 | 0 | 0 | 0 | 10.81 | 5.36 | -49.08 | 1.04 | 76.27 | -80.71 | 6.83 | 8.76 | -51.32 | 15.64 | 34.7 | -14.18 | 6.48 | -5.12 | -27.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.38 | -5.0 | -7.32 | 8.38 | 0.0 | 0.0 | 11.22 | 0.0 | 19.23 | 0 | 0 | -100.0 | 17.44 | 6.28 | -29.51 | 28.66 | 3.73 | -18.97 | 0.19 | -90.87 | -56.82 | 17.63 | -4.65 | -29.98 | 0.00 | 0 | 0 |
| 23Q3 (16) | 27.78 | 19.43 | 0.33 | 4.5 | -10.0 | -6.25 | 0 | 0 | 0 | 0 | 0 | 0 | 10.26 | 6.88 | -39.93 | 0.59 | -59.59 | -84.05 | 6.28 | -34.17 | -34.52 | 11.61 | -25.87 | -6.6 | 6.83 | -4.07 | -29.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0.4 | 2.56 | -4.76 | 8.38 | 0.0 | 0.0 | 11.22 | 0.0 | 19.23 | 0 | 0 | -100.0 | 16.41 | 3.66 | -14.66 | 27.63 | 2.18 | -7.47 | 2.08 | 1980.0 | 51.82 | 18.49 | 16.07 | -10.24 | 0.00 | 0 | 0 |
| 23Q2 (15) | 23.26 | -29.81 | -14.64 | 5.0 | 19.05 | 21.95 | 0 | 0 | 0 | 0 | 0 | 0 | 9.6 | -26.21 | -58.96 | 1.46 | 47.47 | -76.57 | 9.54 | -16.68 | -46.07 | 15.66 | 2.18 | -26.68 | 7.12 | -1.52 | -28.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0.39 | -4.88 | -7.14 | 8.38 | 0.0 | 0.0 | 11.22 | 0.0 | 19.23 | 0 | 0 | -100.0 | 15.83 | 10.16 | 1.93 | 27.04 | 5.67 | 3.36 | 0.1 | -82.14 | 100.0 | 15.93 | 6.7 | 2.25 | 0.00 | 0 | 0 |
| 23Q1 (14) | 33.14 | 11.36 | 19.55 | 4.2 | -4.55 | -8.7 | 0 | 0 | 0 | 0 | 0 | 0 | 13.01 | -38.72 | -14.97 | 0.99 | -81.63 | -62.21 | 11.45 | -18.39 | 11.93 | 15.33 | -15.89 | 19.69 | 7.23 | -18.58 | -38.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | 0.0 | -4.65 | 8.38 | 0.0 | 0.0 | 11.22 | 19.23 | 19.23 | 0 | -100.0 | -100.0 | 14.37 | -41.92 | 54.52 | 25.59 | -27.65 | 28.4 | 0.56 | 27.27 | 700.0 | 14.93 | -40.71 | 59.34 | 0.00 | 0 | 0 |
| 22Q4 (13) | 29.76 | 7.48 | 43.7 | 4.4 | -8.33 | 2.33 | 0 | 0 | 0 | 0 | 0 | 0 | 21.23 | 24.3 | -0.75 | 5.39 | 45.68 | 39.64 | 14.03 | 46.3 | -7.76 | 18.22 | 46.6 | -5.59 | 8.88 | -7.88 | -10.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | -2.38 | -2.38 | 8.38 | 0.0 | 0.0 | 9.41 | 0.0 | 21.73 | 1.22 | 0.0 | 50.62 | 24.74 | 28.65 | 22.11 | 35.37 | 18.45 | 22.81 | 0.44 | -67.88 | 136.07 | 25.18 | 22.23 | 32.25 | 0.00 | 0 | 0 |
| 22Q3 (12) | 27.69 | 1.61 | 61.55 | 4.8 | 17.07 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.08 | -26.98 | -24.89 | 3.7 | -40.61 | -27.02 | 9.59 | -45.79 | -41.31 | 12.43 | -41.81 | -46.99 | 9.64 | -2.92 | 2.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0.42 | 0.0 | -2.33 | 8.38 | 0.0 | 0.0 | 9.41 | 0.0 | 21.73 | 1.22 | 0.0 | 50.62 | 19.23 | 23.82 | 17.11 | 29.86 | 14.14 | 19.63 | 1.37 | 2640.0 | 195.8 | 20.6 | 32.22 | 37.42 | 0.00 | 0 | 0 |
| 22Q2 (11) | 27.25 | -1.7 | 56.7 | 4.1 | -10.87 | -8.89 | 0 | 0 | 0 | 0 | 0 | 0 | 23.39 | 52.88 | 14.32 | 6.23 | 137.79 | 32.84 | 17.69 | 72.92 | 19.45 | 21.36 | 66.81 | -15.61 | 9.93 | -15.99 | 26.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.42 | -2.33 | -2.33 | 8.38 | 0.0 | 0.0 | 9.41 | 0.0 | 21.73 | 1.22 | 0.0 | 50.62 | 15.53 | 66.99 | 36.83 | 26.16 | 31.26 | 31.59 | 0.05 | -28.57 | 103.79 | 15.58 | 66.28 | 55.33 | 0.00 | 0 | 0 |
| 22Q1 (10) | 27.72 | 33.85 | 65.69 | 4.6 | 6.98 | 9.52 | 0 | 0 | 0 | 0 | 0 | 0 | 15.3 | -28.47 | 7.59 | 2.62 | -32.12 | -19.38 | 10.23 | -32.74 | 7.8 | 12.81 | -33.65 | -37.53 | 11.82 | 19.39 | 56.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0.43 | 2.38 | -2.27 | 8.38 | 0.0 | 0.0 | 9.41 | 21.73 | 31.06 | 1.22 | 50.62 | 171.11 | 9.3 | -54.1 | -20.78 | 19.93 | -30.8 | 2.84 | 0.07 | 105.74 | 107.29 | 9.37 | -50.79 | -13.08 | 0.00 | 0 | 0 |
| 21Q4 (9) | 20.71 | 20.83 | 28.0 | 4.3 | -10.42 | 13.16 | 0 | 0 | 0 | 0 | 0 | 0 | 21.39 | -5.94 | 74.33 | 3.86 | -23.87 | 150.65 | 15.21 | -6.92 | 100.92 | 19.30 | -17.69 | 0.27 | 9.9 | 5.1 | 71.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.42 | -2.33 | -4.55 | 8.38 | 0.0 | 0.0 | 7.73 | 0.0 | 7.66 | 0.81 | 0.0 | 80.0 | 20.26 | 23.39 | 138.63 | 28.8 | 15.38 | 78.55 | -1.22 | 14.69 | -50.62 | 19.04 | 27.02 | 147.92 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 17.14 | -1.44 | 19.94 | 4.8 | 6.67 | 26.32 | 0 | 0 | 0 | 0 | 0 | 0 | 22.74 | 11.14 | 96.71 | 5.07 | 8.1 | 134.72 | 16.34 | 10.33 | 121.41 | 23.45 | -7.37 | 15.77 | 9.42 | 20.0 | 103.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0.43 | 0.0 | -2.27 | 8.38 | 0.0 | 0.0 | 7.73 | 0.0 | 7.66 | 0.81 | 0.0 | 80.0 | 16.42 | 44.67 | 136.26 | 24.96 | 25.55 | 71.19 | -1.43 | -8.33 | -70.24 | 14.99 | 49.45 | 145.34 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 17.39 | 3.95 | 36.93 | 4.5 | 7.14 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 20.46 | 43.88 | 148.0 | 4.69 | 44.31 | 237.41 | 14.81 | 56.06 | 157.12 | 25.31 | 23.49 | 0 | 7.85 | 4.25 | 61.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.43 | -2.27 | 0.0 | 8.38 | 0.0 | 0.0 | 7.73 | 7.66 | 7.66 | 0.81 | 80.0 | 80.0 | 11.35 | -3.32 | 136.95 | 19.88 | 2.58 | 59.94 | -1.32 | -37.5 | -60.98 | 10.03 | -6.96 | 152.64 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 16.73 | 3.4 | 18.23 | 4.2 | 10.53 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.22 | 15.89 | 96.14 | 3.25 | 111.04 | 828.57 | 9.49 | 25.36 | 61.67 | 20.50 | 6.49 | 0 | 7.53 | 30.73 | 101.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0.44 | 0.0 | 4.76 | 8.38 | 0.0 | 0.0 | 7.18 | 0.0 | 7.32 | 0.45 | 0.0 | 0 | 11.74 | 38.28 | 56.12 | 19.38 | 20.15 | 36.29 | -0.96 | -18.52 | -140.0 | 10.78 | 40.36 | 51.4 | 0.00 | -100.0 | -100.0 |
| 20Q4 (5) | 16.18 | 13.23 | 3.32 | 3.8 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.27 | 6.14 | 30.81 | 1.54 | -28.7 | 133.33 | 7.57 | 2.57 | 15.22 | 19.25 | -4.96 | 0 | 5.76 | 24.14 | 18.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0.44 | 0.0 | 1366.67 | 8.38 | 0.0 | 0.0 | 7.18 | 0.0 | 7.32 | 0.45 | 0.0 | 0 | 8.49 | 22.16 | 18.41 | 16.13 | 10.63 | 16.38 | -0.81 | 3.57 | -80.0 | 7.68 | 25.7 | 14.29 | 0.04 | -8.11 | -46.76 |
| 20Q3 (4) | 14.29 | 12.52 | 0.0 | 3.8 | -15.56 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.56 | 40.12 | 0.0 | 2.16 | 55.4 | 0.0 | 7.38 | 28.12 | 0.0 | 20.25 | 0 | 0.0 | 4.64 | -4.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.44 | 2.33 | 0.0 | 8.38 | 0.0 | 0.0 | 7.18 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 6.95 | 45.09 | 0.0 | 14.58 | 17.3 | 0.0 | -0.84 | -2.44 | 0.0 | 6.11 | 53.9 | 0.0 | 0.04 | -14.18 | 0.0 |
