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) | 53.33 | 31.42 | 0 | 0 | 9.07 | 201.33 | 0 | 0 | 177.7 | 22.84 | 1.15 | -8.73 | 40.44 | 66.42 | 22.76 | 35.48 | 13.19 | 34.04 | 0.49 | -80.93 | 20.21 | -46.65 | 0 | 0 | 66.56 | 0.0 | 0.13 | 0 | 8.06 | 1.38 | 1.26 | 0.0 | 9.45 | 2.61 | -12.16 | 0 | -10.9 | 0 | 0.00 | 0 |
| 2022 (9) | 40.58 | -31.9 | 0 | 0 | 3.01 | 652.5 | 0 | 0 | 144.66 | -28.68 | 1.26 | 0 | 24.3 | -33.0 | 16.80 | -6.06 | 9.84 | -41.81 | 2.57 | -22.12 | 37.88 | 2.66 | 0 | 0 | 66.56 | 0.0 | 0 | 0 | 7.95 | 0.0 | 1.26 | 0 | 9.21 | 530.82 | -10.86 | 0 | -9.6 | 0 | 0.00 | 0 |
| 2021 (8) | 59.59 | 19.23 | 0.43 | 0 | 0.4 | -29.82 | 0 | 0 | 202.84 | 41.95 | -6.49 | 0 | 36.27 | 7.56 | 17.88 | -24.22 | 16.91 | 8.75 | 3.3 | -25.17 | 36.9 | -0.91 | 0 | 0 | 66.56 | 0.0 | 0 | 0 | 7.95 | 0.0 | -6.49 | 0 | 1.46 | 0 | -10.75 | 0 | -17.24 | 0 | 0.00 | 0 |
| 2020 (7) | 49.98 | 12.26 | 0 | 0 | 0.57 | 0.0 | 4.38 | 1.39 | 142.9 | -9.85 | -12.41 | 0 | 33.72 | 10.27 | 23.60 | 22.32 | 15.55 | 16.13 | 4.41 | 2.08 | 37.24 | 20.87 | 0 | 0 | 66.56 | 0.0 | 4.14 | -31.46 | 7.95 | 0.0 | -12.36 | 0 | -0.27 | 0 | -10.09 | 0 | -22.45 | 0 | 0.00 | 0 |
| 2019 (6) | 44.52 | -0.96 | 0 | 0 | 0.57 | 0.0 | 4.32 | -3.57 | 158.52 | -25.79 | -1.9 | 0 | 30.58 | -39.48 | 19.29 | -18.45 | 13.39 | -22.51 | 4.32 | -17.08 | 30.81 | 12.49 | 0 | 0 | 66.56 | 0.0 | 6.04 | 5.59 | 7.95 | 53.18 | -1.9 | 0 | 12.09 | -21.24 | -11.23 | 0 | -13.13 | 0 | 0.00 | 0 |
| 2018 (5) | 44.95 | -23.33 | 0 | 0 | 0.57 | 50.0 | 4.48 | 0 | 213.62 | -23.51 | 3.22 | -16.36 | 50.53 | 0.1 | 23.65 | 30.87 | 17.28 | 10.56 | 5.21 | 9.0 | 27.39 | 9.3 | 0 | 0 | 66.56 | 0.0 | 5.72 | 7.32 | 5.19 | 53.1 | 4.44 | -26.85 | 15.35 | 3.79 | -7.95 | 0 | -3.51 | 0 | 0.00 | 0 |
| 2017 (4) | 58.63 | -7.25 | 0 | 0 | 0.38 | 0 | 0 | 0 | 279.28 | -15.09 | 3.85 | 57.79 | 50.48 | -30.25 | 18.08 | -17.85 | 15.63 | -23.38 | 4.78 | -20.33 | 25.06 | 28.51 | 0 | 0 | 66.56 | 0.0 | 5.33 | 4.72 | 3.39 | 0 | 6.07 | -21.27 | 14.79 | 15.55 | -5.19 | 0 | 0.88 | -79.63 | 0.00 | 0 |
| 2016 (3) | 63.21 | -1.89 | 0 | 0 | 0 | 0 | 0 | 0 | 328.91 | -20.11 | 2.44 | 0 | 72.37 | -16.05 | 22.00 | 5.08 | 20.4 | -14.32 | 6.0 | -15.97 | 19.5 | 52.34 | 0 | 0 | 66.56 | -9.54 | 5.09 | 0.0 | 0 | 0 | 7.71 | 14.9 | 12.8 | 8.47 | -3.39 | 0 | 4.32 | -70.33 | 0.00 | 0 |
| 2015 (2) | 64.43 | -8.14 | 0 | 0 | 0.76 | -67.93 | 0 | 0 | 411.72 | -6.04 | -4.25 | 0 | 86.21 | -36.52 | 20.94 | -32.44 | 23.81 | -5.06 | 7.14 | -19.32 | 12.8 | 54.22 | 0 | 0 | 73.58 | -5.81 | 5.09 | 33.95 | 0 | 0 | 6.71 | -63.23 | 11.8 | -46.49 | 7.85 | -9.04 | 14.56 | -45.83 | 0.00 | 0 |
| 2014 (1) | 70.14 | 49.27 | 0 | 0 | 2.37 | -71.34 | 0 | 0 | 438.18 | 17.85 | 12.9 | 156.97 | 135.8 | 73.92 | 30.99 | 47.58 | 25.08 | 60.26 | 8.85 | -65.18 | 8.3 | -3.71 | 0 | 0 | 78.12 | 43.05 | 3.8 | 15.15 | 0 | 0 | 18.25 | 61.65 | 22.05 | 51.13 | 8.63 | 70.55 | 26.88 | 64.4 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 53.33 | 10.16 | 31.42 | 0 | 0 | 0 | 9.07 | -26.38 | 201.33 | 0 | 0 | 0 | 47.35 | -8.25 | 61.77 | 2.64 | 388.89 | -34.49 | 40.44 | -11.9 | 66.42 | 22.76 | -20.86 | 35.48 | 13.19 | -7.63 | 34.04 | 0.49 | 104.17 | -80.93 | 20.21 | -6.74 | -46.65 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0.13 | 0.0 | 0 | 8.06 | 0.0 | 1.38 | 1.26 | 191.3 | 0.0 | 9.45 | 38.77 | 2.61 | -12.16 | -10.05 | -11.97 | -10.9 | 12.31 | -13.54 | 0.00 | 0 | 0 |
| 23Q3 (19) | 48.41 | -17.7 | 14.77 | 0 | 0 | 0 | 12.32 | 151.94 | 356.3 | 0 | 0 | 0 | 51.61 | 11.78 | 75.19 | 0.54 | -48.08 | 134.84 | 45.9 | 40.24 | 138.07 | 28.76 | 20.78 | 152.79 | 14.28 | 18.9 | 19.3 | 0.24 | -90.77 | -91.14 | 21.67 | -26.62 | -41.84 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0.13 | 0.0 | 0 | 8.06 | 0.0 | 1.38 | -1.38 | 28.12 | 50.36 | 6.81 | 8.61 | 31.47 | -11.05 | 12.51 | -14.04 | -12.43 | 14.57 | 0.32 | 0.00 | 0 | 0 |
| 23Q2 (18) | 58.82 | 1.57 | 9.86 | 0 | 0 | 0 | 4.89 | 9.4 | 171.67 | 0 | 0 | 0 | 46.17 | 41.76 | 28.93 | 1.04 | 133.77 | 175.91 | 32.73 | 34.53 | 45.34 | 23.81 | 24.39 | 105.64 | 12.01 | 18.68 | -31.53 | 2.6 | 1.96 | -2.99 | 29.53 | -4.06 | -8.94 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0.13 | 0 | 0 | 8.06 | 1.38 | 1.38 | -1.92 | -5.49 | -56.1 | 6.27 | 2.28 | -6.7 | -12.63 | -19.94 | -19.83 | -14.55 | -17.81 | -23.62 | 0.00 | 0 | 0 |
| 23Q1 (17) | 57.91 | 42.71 | -0.12 | 0 | 0 | 0 | 4.47 | 48.5 | 1214.71 | 0 | 0 | 0 | 32.57 | 11.27 | -35.02 | -3.08 | -176.43 | -2300.0 | 24.33 | 0.12 | -23.71 | 19.14 | 13.95 | 24.01 | 10.12 | 2.85 | -35.34 | 2.55 | -0.78 | -24.56 | 30.78 | -18.74 | -16.4 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0 | 0 | 0 | 7.95 | 0.0 | 0.0 | -1.82 | -244.44 | 71.34 | 6.13 | -33.44 | 283.12 | -10.53 | 3.04 | -9.8 | -12.35 | -28.65 | 22.52 | 0.00 | 0 | 0 |
| 22Q4 (16) | 40.58 | -3.79 | -31.9 | 0 | 0 | -100.0 | 3.01 | 11.48 | 652.5 | 0 | 0 | 0 | 29.27 | -0.64 | -45.9 | 4.03 | 360.0 | 328.72 | 24.3 | 26.04 | -33.0 | 16.80 | 47.67 | -6.05 | 9.84 | -17.79 | -41.81 | 2.57 | -5.17 | -22.12 | 37.88 | 1.66 | 2.66 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0 | 0 | 0 | 7.95 | 0.0 | 0.0 | 1.26 | 145.32 | 119.41 | 9.21 | 77.8 | 530.82 | -10.86 | -12.07 | -1.02 | -9.6 | 23.02 | 44.32 | 0.00 | 0 | 0 |
| 22Q3 (15) | 42.18 | -21.22 | -20.7 | 0 | 0 | 0 | 2.7 | 50.0 | 474.47 | 0 | 0 | 0 | 29.46 | -17.73 | -45.93 | -1.55 | -13.14 | 1.27 | 19.28 | -14.39 | -47.72 | 11.38 | -1.75 | -40.22 | 11.97 | -31.76 | -37.2 | 2.71 | 1.12 | -40.44 | 37.26 | 14.89 | -0.98 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0 | 0 | 0 | 7.95 | 0.0 | 0.0 | -2.78 | -126.02 | 62.58 | 5.18 | -22.92 | 896.15 | -9.69 | 8.06 | 13.33 | -12.47 | -5.95 | 32.99 | 0.00 | 0 | 0 |
| 22Q2 (14) | 53.54 | -7.66 | -8.34 | 0 | 0 | 0 | 1.8 | 429.41 | 239.62 | 0 | 0 | 0 | 35.81 | -28.55 | -25.26 | -1.37 | -1078.57 | 42.68 | 22.52 | -29.38 | -26.6 | 11.58 | -24.99 | -33.21 | 17.54 | 12.08 | 1.62 | 2.68 | -20.71 | -40.18 | 32.43 | -11.92 | -14.0 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0 | 0 | 0 | 7.95 | 0.0 | 0.0 | -1.23 | 80.63 | 79.01 | 6.72 | 320.0 | 221.53 | -10.54 | -9.91 | 7.38 | -11.77 | 26.16 | 31.73 | 0.00 | 0 | 0 |
| 22Q1 (13) | 57.98 | -2.7 | -1.8 | 0 | -100.0 | 0 | 0.34 | -15.0 | -40.35 | 0 | 0 | 0 | 50.12 | -7.36 | 8.11 | 0.14 | -85.11 | 104.03 | 31.89 | -12.08 | 2.74 | 15.43 | -13.68 | -19.32 | 15.65 | -7.45 | -2.49 | 3.38 | 2.42 | -23.7 | 36.82 | -0.22 | -2.36 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0 | 0 | -100.0 | 7.95 | 0.0 | 0.0 | -6.35 | 2.16 | 59.89 | 1.6 | 9.59 | 142.78 | -9.59 | 10.79 | 10.54 | -15.94 | 7.54 | 39.96 | 0.00 | 0 | 0 |
| 21Q4 (12) | 59.59 | 12.03 | 19.23 | 0.43 | 0 | 0 | 0.4 | -14.89 | -29.82 | 0 | 0 | -100.0 | 54.1 | -0.7 | 20.09 | 0.94 | 159.87 | 138.84 | 36.27 | -1.65 | 7.56 | 17.88 | -6.04 | -24.23 | 16.91 | -11.28 | 8.75 | 3.3 | -27.47 | -25.17 | 36.9 | -1.94 | -0.91 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0 | 0 | -100.0 | 7.95 | 0.0 | 0.0 | -6.49 | 12.65 | 47.49 | 1.46 | 180.77 | 640.74 | -10.75 | 3.85 | -6.54 | -17.24 | 7.36 | 23.21 | 0.00 | 0 | 0 |
| 21Q3 (11) | 53.19 | -8.94 | 48.16 | 0 | 0 | 0 | 0.47 | -11.32 | -17.54 | 0 | 0 | -100.0 | 54.48 | 13.71 | 44.66 | -1.57 | 34.31 | 20.71 | 36.88 | 20.21 | 16.6 | 19.03 | 9.78 | -22.32 | 19.06 | 10.43 | 16.72 | 4.55 | 1.56 | 5.81 | 37.63 | -0.21 | 4.88 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0 | 0 | -100.0 | 7.95 | 0.0 | 0.0 | -7.43 | -26.79 | 25.63 | 0.52 | -75.12 | -75.24 | -11.18 | 1.76 | 6.91 | -18.61 | -7.95 | 15.41 | 0.00 | 0 | 0 |
| 21Q2 (10) | 58.41 | -1.07 | 51.2 | 0 | 0 | 0 | 0.53 | -7.02 | -7.02 | 0 | 0 | -100.0 | 47.91 | 3.34 | 44.39 | -2.39 | 31.12 | 43.36 | 30.68 | -1.16 | 1.22 | 17.34 | -9.39 | -23.18 | 17.26 | 7.54 | 17.9 | 4.48 | 1.13 | 5.91 | 37.71 | 0.0 | 9.37 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 7.95 | 0.0 | 0.0 | -5.86 | 62.98 | 26.84 | 2.09 | 155.88 | -48.9 | -11.38 | -6.16 | 15.64 | -17.24 | 35.07 | 19.81 | 0.00 | 0 | 0 |
| 21Q1 (9) | 59.04 | 18.13 | 54.47 | 0 | 0 | 0 | 0.57 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 46.36 | 2.91 | 71.64 | -3.47 | -43.39 | 8.2 | 31.04 | -7.95 | 14.79 | 19.13 | -18.93 | 0.89 | 16.05 | 3.22 | -0.37 | 4.43 | 0.45 | 3.99 | 37.71 | 1.26 | 11.34 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 4.14 | 0.0 | -31.46 | 7.95 | 0.0 | 0.0 | -15.83 | -28.07 | -178.7 | -3.74 | -1285.19 | -145.01 | -10.72 | -6.24 | 12.13 | -26.55 | -18.26 | -48.49 | 0.00 | 0 | 0 |
| 20Q4 (8) | 49.98 | 39.22 | 12.26 | 0 | 0 | 0 | 0.57 | 0.0 | 0.0 | 4.38 | 2.34 | 1.39 | 45.05 | 19.62 | 44.07 | -2.42 | -22.22 | -41.52 | 33.72 | 6.61 | 10.27 | 23.60 | -3.67 | 22.31 | 15.55 | -4.78 | 16.13 | 4.41 | 2.56 | 2.08 | 37.24 | 3.79 | 20.87 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 4.14 | 0.0 | -31.46 | 7.95 | 0.0 | 0.0 | -12.36 | -23.72 | -550.53 | -0.27 | -112.86 | -102.23 | -10.09 | 15.99 | 10.15 | -22.45 | -2.05 | -70.98 | 0.00 | 0 | 0 |
| 20Q3 (7) | 35.9 | -7.07 | -14.28 | 0 | 0 | 0 | 0.57 | 0.0 | 0.0 | 4.28 | -48.99 | -1.61 | 37.66 | 13.5 | -12.13 | -1.98 | 53.08 | -424.59 | 31.63 | 4.35 | -20.77 | 24.50 | 8.56 | 0 | 16.33 | 11.54 | 14.92 | 4.3 | 1.65 | -14.0 | 35.88 | 4.06 | 15.89 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 4.14 | 0.0 | -31.46 | 7.95 | 0.0 | 0.0 | -9.99 | -24.72 | -5157.89 | 2.1 | -48.66 | -84.78 | -12.01 | 10.97 | -13.2 | -22.0 | -2.33 | -103.7 | 0.00 | 0 | 0 |
| 20Q2 (6) | 38.63 | 1.07 | -3.06 | 0 | 0 | 0 | 0.57 | 0.0 | 0.0 | 8.39 | -1.64 | 85.62 | 33.18 | 22.84 | -19.97 | -4.22 | -11.64 | -585.06 | 30.31 | 12.09 | -25.07 | 22.57 | 19.0 | 0 | 14.64 | -9.12 | -11.7 | 4.23 | -0.7 | -15.74 | 34.48 | 1.8 | 18.9 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 4.14 | -31.46 | -31.46 | 7.95 | 0.0 | 0.0 | -8.01 | -41.02 | -901.25 | 4.09 | -50.78 | -68.99 | -13.49 | -10.57 | -90.0 | -21.5 | -20.25 | -172.15 | 0.00 | 0 | 0 |
| 20Q1 (5) | 38.22 | -14.15 | -15.81 | 0 | 0 | 0 | 0.57 | 0.0 | 0.0 | 8.53 | 97.45 | 85.84 | 27.01 | -13.62 | -37.07 | -3.78 | -121.05 | -126.35 | 27.04 | -11.58 | -37.54 | 18.96 | -1.71 | 0 | 16.11 | 20.31 | 6.41 | 4.26 | -1.39 | -18.23 | 33.87 | 9.93 | 19.47 | 0 | 0 | 0 | 66.56 | 0.0 | 0.0 | 6.04 | 0.0 | 5.59 | 7.95 | 0.0 | 53.18 | -5.68 | -198.95 | -305.05 | 8.31 | -31.27 | -39.25 | -12.2 | -8.64 | -106.08 | -17.88 | -36.18 | -467.62 | 0.00 | 0 | 0 |
| 19Q4 (4) | 44.52 | 6.3 | 0.0 | 0 | 0 | 0.0 | 0.57 | 0.0 | 0.0 | 4.32 | -0.69 | 0.0 | 31.27 | -27.04 | 0.0 | -1.71 | -380.33 | 0.0 | 30.58 | -23.4 | 0.0 | 19.29 | 0 | 0.0 | 13.39 | -5.77 | 0.0 | 4.32 | -13.6 | 0.0 | 30.81 | -0.48 | 0.0 | 0 | 0 | 0.0 | 66.56 | 0.0 | 0.0 | 6.04 | 0.0 | 0.0 | 7.95 | 0.0 | 0.0 | -1.9 | -900.0 | 0.0 | 12.09 | -12.39 | 0.0 | -11.23 | -5.84 | 0.0 | -13.13 | -21.57 | 0.0 | 0.00 | 0 | 0.0 |
