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) | 18.34 | -24.43 | 43.46 | -0.46 | 12.0 | 0 | 0 | 0 | 9.63 | -57.65 | 0.89 | -36.43 | 0.22 | 4.76 | 2.28 | 147.38 | 120.07 | 5.71 | 2.3 | 98.28 | 25.96 | -31.59 | 0.15 | -6.25 | 32.66 | 0.0 | 6.17 | 2.32 | 0 | 0 | 22.82 | -2.73 | 28.98 | -1.73 | 1.29 | 134.55 | 24.11 | 0.42 | 0.00 | 0 |
| 2022 (9) | 24.27 | 12.05 | 43.66 | -12.12 | 0 | 0 | 0 | 0 | 22.74 | 32.52 | 1.4 | -36.94 | 0.21 | -67.19 | 0.92 | -75.24 | 113.58 | -3.79 | 1.16 | 26.09 | 37.95 | 110.95 | 0.16 | -5.88 | 32.66 | 0.0 | 6.03 | 1.52 | 0 | 0 | 23.46 | -3.73 | 29.49 | -2.74 | 0.55 | -9.84 | 24.01 | -3.88 | 0.00 | 0 |
| 2021 (8) | 21.66 | -14.49 | 49.68 | 222.6 | 10.0 | 0 | 0 | 0 | 17.16 | 15.01 | 2.22 | 21.31 | 0.64 | 3.23 | 3.73 | -10.25 | 118.06 | 59.71 | 0.92 | 37.31 | 17.99 | -18.19 | 0.17 | -5.56 | 32.66 | -1.3 | 5.94 | 3.12 | 0 | 0 | 24.37 | -6.91 | 30.32 | -5.07 | 0.61 | 221.05 | 24.98 | -5.27 | 0.00 | 0 |
| 2020 (7) | 25.33 | -22.49 | 15.4 | 34.73 | 0 | 0 | 0 | 0 | 14.92 | -70.62 | 1.83 | -88.48 | 0.62 | -54.74 | 4.16 | 54.06 | 73.92 | 0.01 | 0.67 | 71.79 | 21.99 | 0.05 | 0.18 | 12.5 | 33.09 | 10.01 | 5.76 | 38.13 | 0 | 0 | 26.18 | -12.29 | 31.94 | -6.11 | 0.19 | 72.73 | 26.37 | -11.98 | 0.00 | 0 |
| 2019 (6) | 32.68 | 363.55 | 11.43 | -64.29 | 9.97 | 0 | 0 | 0 | 50.79 | 223.09 | 15.88 | 357.64 | 1.37 | -59.94 | 2.70 | -87.6 | 73.91 | -27.01 | 0.39 | 0 | 21.98 | 10.23 | 0.16 | 6.67 | 30.08 | 7.01 | 4.17 | 9.16 | 0 | 0 | 29.85 | 83.35 | 34.02 | 69.17 | 0.11 | 0 | 29.96 | 84.03 | 0.00 | 0 |
| 2018 (5) | 7.05 | 33.52 | 32.01 | 31.73 | 0 | 0 | 0 | 0 | 15.72 | -4.9 | 3.47 | -12.37 | 3.42 | 350.0 | 21.76 | 373.19 | 101.26 | 4.09 | 0 | 0 | 19.94 | 0.15 | 0.15 | -31.82 | 28.11 | 7.5 | 3.82 | 11.37 | 0 | 0 | 16.28 | -2.75 | 20.11 | -0.3 | 0 | 0 | 16.28 | -2.75 | 0.00 | 0 |
| 2017 (4) | 5.28 | -50.79 | 24.3 | -21.08 | 7.0 | 0 | 0 | 0 | 16.53 | -38.78 | 3.96 | -1.49 | 0.76 | 8.57 | 4.60 | 77.34 | 97.28 | 16.77 | 0 | 0 | 19.91 | 17.81 | 0.22 | -12.0 | 26.15 | 0.0 | 3.43 | 13.2 | 0 | 0 | 16.74 | 27.01 | 20.17 | 24.43 | 0 | 0 | 16.74 | 27.01 | 0.00 | 0 |
| 2016 (3) | 10.73 | -9.83 | 30.79 | -20.25 | 0 | 0 | 0 | 0 | 27.0 | -46.15 | 4.02 | -46.11 | 0.7 | 112.12 | 2.59 | 293.92 | 83.31 | -9.34 | 0 | 0 | 16.9 | 0.78 | 0.25 | 47.06 | 26.15 | -1.02 | 3.03 | 32.89 | 0 | 0 | 13.18 | 4.69 | 16.21 | 9.01 | 0 | 0 | 13.18 | 4.69 | 0.00 | 0 |
| 2015 (2) | 11.9 | 224.25 | 38.61 | -35.11 | 0.04 | -99.34 | 0 | 0 | 50.14 | 681.0 | 7.46 | 1595.45 | 0.33 | 560.0 | 0.66 | -15.49 | 91.89 | -15.15 | 0 | 0 | 16.77 | 140.6 | 0.17 | 0.0 | 26.42 | 28.13 | 2.28 | 1.79 | 0 | 0 | 12.59 | 97.65 | 14.87 | 72.71 | 0 | 0 | 12.59 | 97.65 | 0.00 | 0 |
| 2014 (1) | 3.67 | -8.93 | 59.5 | 80.19 | 6.02 | -2.9 | 0 | 0 | 6.42 | -88.31 | 0.44 | -96.76 | 0.05 | -50.0 | 0.78 | 327.65 | 108.3 | 30.37 | 0 | 0 | 6.97 | 0.87 | 0.17 | 0.0 | 20.62 | 0.83 | 2.24 | 124.0 | 0 | 0 | 6.37 | -48.55 | 8.61 | -35.65 | 0 | 0 | 6.37 | -48.55 | 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) | 20.01 | -6.36 | 5.21 | 43.62 | -20.08 | 1.18 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.52 | -68.1 | 21.74 | 0.27 | -81.25 | 250.0 | 0.04 | 33.33 | -89.47 | 0.23 | 29.81 | -94.71 | 117.96 | 0.07 | -1.4 | 3.94 | 53.91 | 242.61 | 37.95 | 46.13 | 46.19 | 0.15 | 0.0 | 0.0 | 32.66 | 0.0 | 0.0 | 6.26 | 0.0 | 1.46 | 0 | 0 | 0 | 24.06 | 1.13 | 9.07 | 30.32 | 0.9 | 7.4 | 2.97 | -10.27 | 182.86 | 27.03 | -0.26 | 16.96 | 0.00 | 0 | 0 |
| 24Q2 (19) | 21.37 | 81.87 | 2.94 | 54.58 | 22.57 | 24.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.9 | 162.46 | 233.33 | 1.44 | 260.0 | 414.29 | 0.03 | -93.48 | -96.74 | 0.18 | -95.65 | -96.71 | 117.88 | -2.68 | -0.41 | 2.56 | 0.79 | 122.61 | 25.97 | 0.04 | 0.08 | 0.15 | 0.0 | 0.0 | 32.66 | 0.0 | 0.0 | 6.26 | 1.46 | 1.46 | 0 | 0 | 0 | 23.79 | 2.45 | 6.97 | 30.05 | 2.25 | 5.77 | 3.31 | 34.55 | 212.26 | 27.1 | 5.53 | 16.31 | 0.00 | 0 | 0 |
| 24Q1 (18) | 11.75 | -35.93 | -35.19 | 44.53 | 2.46 | 10.03 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.01 | -16.62 | 90.51 | 0.4 | -47.37 | 900.0 | 0.46 | 109.09 | -55.34 | 4.16 | 82.06 | -10.24 | 121.12 | 0.87 | 4.44 | 2.54 | 10.43 | 120.87 | 25.96 | 0.0 | 0.04 | 0.15 | 0.0 | 0.0 | 32.66 | 0.0 | 0.0 | 6.17 | 0.0 | 2.32 | 0 | 0 | 0 | 23.22 | 1.75 | -1.19 | 29.39 | 1.41 | -0.47 | 2.46 | 90.7 | 117.7 | 25.68 | 6.51 | 4.26 | 0.00 | 0 | 0 |
| 23Q4 (17) | 18.34 | -3.58 | -24.43 | 43.46 | 0.81 | -0.46 | 12.0 | 0.0 | 0 | 0 | 0 | 0 | 3.61 | 74.4 | 41.57 | 0.76 | 522.22 | 80.95 | 0.22 | -42.11 | 4.76 | 2.28 | -48.48 | 147.38 | 120.07 | 0.36 | 5.71 | 2.3 | 100.0 | 98.28 | 25.96 | 0.0 | -31.59 | 0.15 | 0.0 | -6.25 | 32.66 | 0.0 | 0.0 | 6.17 | 0.0 | 2.32 | 0 | 0 | 0 | 22.82 | 3.45 | -2.73 | 28.98 | 2.66 | -1.73 | 1.29 | 22.86 | 134.55 | 24.11 | 4.33 | 0.42 | 0.00 | 0 | 0 |
| 23Q3 (16) | 19.02 | -8.38 | -30.79 | 43.11 | -1.53 | 4.03 | 12.0 | 0.0 | 0 | 0 | 0 | 0 | 2.07 | -12.66 | -79.8 | -0.18 | -164.29 | -127.27 | 0.38 | -58.7 | -30.91 | 4.43 | -19.27 | 107.11 | 119.64 | 1.07 | 6.8 | 1.15 | 0.0 | 9.52 | 25.96 | 0.04 | -31.58 | 0.15 | 0.0 | -6.25 | 32.66 | 0.0 | 0.0 | 6.17 | 0.0 | 2.32 | 0 | 0 | 0 | 22.06 | -0.81 | -4.3 | 28.23 | -0.63 | -2.92 | 1.05 | -0.94 | 69.35 | 23.11 | -0.82 | -2.37 | 0.00 | 0 | 0 |
| 23Q2 (15) | 20.76 | 14.51 | -14.85 | 43.78 | 8.18 | 5.65 | 12.0 | 0.0 | 20.0 | 0 | 0 | 0 | 2.37 | 50.0 | -69.81 | 0.28 | 600.0 | 75.0 | 0.92 | -10.68 | 58.62 | 5.49 | 18.54 | 114.02 | 118.37 | 2.07 | 1.21 | 1.15 | 0.0 | 9.52 | 25.95 | 0.0 | -7.19 | 0.15 | 0.0 | -6.25 | 32.66 | 0.0 | 0.0 | 6.17 | 2.32 | 2.32 | 0 | 0 | 0 | 22.24 | -5.36 | -0.67 | 28.41 | -3.79 | -0.04 | 1.06 | -6.19 | 85.96 | 23.3 | -5.4 | 1.48 | 0.00 | 0 | 0 |
| 23Q1 (14) | 18.13 | -25.3 | -21.31 | 40.47 | -7.31 | -2.34 | 12.0 | 0 | 20.0 | 0 | 0 | 0 | 1.58 | -38.04 | -24.4 | 0.04 | -90.48 | -75.0 | 1.03 | 390.48 | 505.88 | 4.63 | 401.73 | 385.14 | 115.97 | 2.1 | -3.08 | 1.15 | -0.86 | 8.49 | 25.95 | -31.62 | -7.19 | 0.15 | -6.25 | -6.25 | 32.66 | 0.0 | 0.0 | 6.03 | 0.0 | 1.52 | 0 | 0 | 0 | 23.5 | 0.17 | -4.2 | 29.53 | 0.14 | -3.09 | 1.13 | 105.45 | 82.26 | 24.63 | 2.58 | -2.07 | 0.00 | 0 | 0 |
| 22Q4 (13) | 24.27 | -11.68 | 12.05 | 43.66 | 5.36 | -12.12 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.55 | -75.12 | -53.64 | 0.42 | -36.36 | -41.67 | 0.21 | -61.82 | -67.19 | 0.92 | -56.86 | -75.22 | 113.58 | 1.39 | -3.79 | 1.16 | 10.48 | 26.09 | 37.95 | 0.03 | 110.95 | 0.16 | 0.0 | -5.88 | 32.66 | 0.0 | 0.0 | 6.03 | 0.0 | 1.52 | 0 | 0 | 0 | 23.46 | 1.78 | -3.73 | 29.49 | 1.41 | -2.74 | 0.55 | -11.29 | -9.84 | 24.01 | 1.44 | -3.88 | 0.00 | 0 | 0 |
| 22Q3 (12) | 27.48 | 12.72 | 34.44 | 41.44 | 0.0 | -21.59 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 10.25 | 30.57 | 43.16 | 0.66 | 312.5 | -34.65 | 0.55 | -5.17 | -40.22 | 2.14 | -16.58 | -66.58 | 112.02 | -4.22 | -5.89 | 1.05 | 0.0 | 14.13 | 37.94 | 35.69 | 216.43 | 0.16 | 0.0 | -5.88 | 32.66 | 0.0 | 0.0 | 6.03 | 0.0 | 1.52 | 0 | 0 | 0 | 23.05 | 2.95 | -2.58 | 29.08 | 2.32 | -1.76 | 0.62 | 8.77 | 58.97 | 23.67 | 3.09 | -1.58 | 0.00 | 0 | 0 |
| 22Q2 (11) | 24.38 | 5.82 | 24.45 | 41.44 | 0.0 | -23.8 | 10.0 | 0.0 | 0 | 0 | 0 | 0 | 7.85 | 275.6 | 157.38 | 0.16 | 0.0 | -60.98 | 0.58 | 241.18 | -17.14 | 2.57 | 168.71 | -63.67 | 116.95 | -2.26 | -2.25 | 1.05 | -0.94 | 14.13 | 27.96 | 0.0 | 27.15 | 0.16 | 0.0 | -5.88 | 32.66 | 0.0 | 5.02 | 6.03 | 1.52 | 4.69 | 0 | 0 | 0 | 22.39 | -8.72 | -8.2 | 28.42 | -6.73 | -5.74 | 0.57 | -8.06 | 78.12 | 22.96 | -8.71 | -7.08 | 0.00 | 0 | 0 |
| 22Q1 (10) | 23.04 | 6.37 | 36.49 | 41.44 | -16.59 | 169.09 | 10.0 | 0.0 | 0 | 0 | 0 | 0 | 2.09 | -62.0 | 43.15 | 0.16 | -77.78 | 77.78 | 0.17 | -73.44 | -73.85 | 0.96 | -74.38 | -84.1 | 119.66 | 1.36 | 31.26 | 1.06 | 15.22 | 15.22 | 27.96 | 55.42 | 27.15 | 0.16 | -5.88 | -5.88 | 32.66 | 0.0 | 1.74 | 5.94 | 0.0 | 3.12 | 0 | 0 | 0 | 24.53 | 0.66 | -3.95 | 30.47 | 0.49 | -2.65 | 0.62 | 1.64 | -3.12 | 25.15 | 0.68 | -3.93 | 0.00 | 0 | 0 |
| 21Q4 (9) | 21.66 | 5.97 | -14.49 | 49.68 | -6.0 | 222.6 | 10.0 | 0.0 | 0 | 0 | 0 | 0 | 5.5 | -23.18 | 104.46 | 0.72 | -28.71 | 442.86 | 0.64 | -30.43 | 3.23 | 3.73 | -41.82 | -10.3 | 118.06 | -0.81 | 59.71 | 0.92 | 0.0 | 37.31 | 17.99 | 50.04 | -18.19 | 0.17 | 0.0 | -5.56 | 32.66 | 0.0 | -1.3 | 5.94 | 0.0 | 3.12 | 0 | 0 | 0 | 24.37 | 3.0 | -6.91 | 30.32 | 2.43 | -5.07 | 0.61 | 56.41 | 221.05 | 24.98 | 3.87 | -5.27 | 0.00 | 0 | 0 |
| 21Q3 (8) | 20.44 | 4.34 | -46.41 | 52.85 | -2.81 | 243.18 | 10.0 | 0 | 0.1 | 0 | 0 | 0 | 7.16 | 134.75 | 164.21 | 1.01 | 146.34 | 165.79 | 0.92 | 31.43 | 162.86 | 6.41 | -9.3 | 334.19 | 119.03 | -0.51 | 60.07 | 0.92 | 0.0 | 142.11 | 11.99 | -45.48 | -45.48 | 0.17 | 0.0 | 0.0 | 32.66 | 5.02 | -1.3 | 5.94 | 3.12 | 3.12 | 0 | 0 | 0 | 23.66 | -2.99 | -10.34 | 29.6 | -1.82 | -7.93 | 0.39 | 21.88 | 143.75 | 24.05 | -2.67 | -9.42 | 0.00 | 0 | 0 |
| 21Q2 (7) | 19.59 | 16.05 | -47.44 | 54.38 | 253.12 | 375.77 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.05 | 108.9 | -22.98 | 0.41 | 355.56 | 86.36 | 0.7 | 7.69 | 84.21 | 7.06 | 17.58 | 0 | 119.64 | 31.24 | 69.17 | 0.92 | 0.0 | 142.11 | 21.99 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 31.1 | -3.12 | -6.01 | 5.76 | 0.0 | 0 | 0 | 0 | 0 | 24.39 | -4.5 | 0 | 30.15 | -3.67 | -5.1 | 0.32 | -50.0 | 433.33 | 24.71 | -5.61 | 41083.33 | 0.00 | 0 | 0 |
| 21Q1 (6) | 16.88 | -33.36 | -53.47 | 15.4 | 0.0 | 32.99 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.46 | -45.72 | -73.74 | 0.09 | 142.86 | -93.75 | 0.65 | 4.84 | -54.55 | 6.01 | 44.57 | 0 | 91.16 | 23.32 | 27.55 | 0.92 | 37.31 | 135.9 | 21.99 | 0.0 | 0.05 | 0.17 | -5.56 | 0.0 | 32.1 | -2.99 | 6.72 | 5.76 | 0.0 | 38.13 | 0 | 0 | 0 | 25.54 | -2.44 | -18.38 | 31.3 | -2.0 | -11.73 | 0.64 | 236.84 | 6500.0 | 26.18 | -0.72 | -16.3 | 0.00 | 0 | 0 |
| 20Q4 (5) | 25.33 | -33.59 | -22.21 | 15.4 | 0.0 | 34.73 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.69 | -0.74 | -76.59 | -0.21 | -155.26 | -106.73 | 0.62 | 77.14 | -54.74 | 4.16 | 181.62 | 0 | 73.92 | -0.59 | 0.01 | 0.67 | 76.32 | 71.79 | 21.99 | 0.0 | 0.05 | 0.18 | 5.88 | 12.5 | 33.09 | 0.0 | 10.01 | 5.76 | 0.0 | 38.13 | 0 | 0 | 0 | 26.18 | -0.8 | -12.29 | 31.94 | -0.65 | -6.11 | 0.19 | 18.75 | 72.73 | 26.37 | -0.68 | -11.98 | 0.00 | 0 | 0 |
| 20Q3 (4) | 38.14 | 2.33 | 0.0 | 15.4 | 34.73 | 0.0 | 9.99 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.71 | -31.57 | 0.0 | 0.38 | 72.73 | 0.0 | 0.35 | -7.89 | 0.0 | 1.48 | 0 | 0.0 | 74.36 | 5.15 | 0.0 | 0.38 | 0.0 | 0.0 | 21.99 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 33.09 | 0.0 | 0.0 | 5.76 | 0 | 0.0 | 0 | 0 | 0.0 | 26.39 | 0 | 0.0 | 32.15 | 1.2 | 0.0 | 0.16 | 166.67 | 0.0 | 26.55 | 44150.0 | 0.0 | 0.00 | 0 | 0.0 |
