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) | 15.03 | 10.84 | 5.91 | 31.33 | 0 | 0 | 0 | 0 | 38.05 | -33.86 | -3.17 | 0 | 9.66 | -51.14 | 25.39 | -26.12 | 8.81 | -23.26 | 7.84 | -18.76 | 0 | 0 | 0.25 | 38.89 | 33.03 | 0.03 | 8.25 | 0.0 | 1.62 | 32.79 | 0.28 | -92.89 | 10.16 | -24.24 | -1.7 | 0 | -1.42 | 0 | 0.00 | 0 |
| 2022 (9) | 13.56 | -37.51 | 4.5 | -21.05 | 0 | 0 | 0 | 0 | 57.53 | 45.76 | -3.67 | 0 | 19.77 | 89.01 | 34.36 | 29.67 | 11.48 | 110.64 | 9.65 | 0.1 | 0 | 0 | 0.18 | 20.0 | 33.02 | 0.49 | 8.25 | 0.49 | 1.22 | -35.11 | 3.94 | -43.79 | 13.41 | -21.58 | -1.99 | 0 | 1.95 | -66.32 | 0.00 | 0 |
| 2021 (8) | 21.7 | 15.18 | 5.7 | -17.15 | 0 | 0 | 0 | 0 | 39.47 | -18.35 | 0.24 | 0.0 | 10.46 | -21.82 | 26.50 | -4.26 | 5.45 | 5.01 | 9.64 | -20.92 | 0 | 0 | 0.15 | 0.0 | 32.86 | 0.0 | 8.21 | 0.61 | 1.88 | 48.03 | 7.01 | -9.55 | 17.1 | -0.41 | -1.22 | 0 | 5.79 | -1.36 | 0.00 | 0 |
| 2020 (7) | 18.84 | 24.85 | 6.88 | 75.06 | 0 | 0 | 0 | 0 | 48.34 | -15.31 | 0.24 | -52.94 | 13.38 | -9.84 | 27.68 | 6.46 | 5.19 | -19.28 | 12.19 | -4.99 | 0 | 0 | 0.15 | -11.76 | 32.86 | 0.0 | 8.16 | 0.87 | 1.27 | 86.76 | 7.75 | -7.85 | 17.17 | -0.06 | -1.88 | 0 | 5.87 | -17.79 | 0.00 | 0 |
| 2019 (6) | 15.09 | -9.21 | 3.93 | 131.18 | 0 | 0 | 0 | 0 | 57.08 | -33.62 | 0.51 | -69.46 | 14.84 | -42.5 | 26.00 | -13.38 | 6.43 | -36.34 | 12.83 | -0.31 | 0 | 0 | 0.17 | -5.56 | 32.86 | 0.0 | 8.09 | 2.02 | 0.68 | 1600.0 | 8.41 | -14.53 | 17.18 | -3.48 | -1.27 | 0 | 7.14 | -22.05 | 0.00 | 0 |
| 2018 (5) | 16.62 | 20.61 | 1.7 | 0 | 0 | 0 | 0 | 0 | 85.99 | -6.92 | 1.67 | 17.61 | 25.81 | -8.51 | 30.02 | -1.71 | 10.1 | 0.4 | 12.87 | -0.16 | 0 | 0 | 0.18 | 12.5 | 32.86 | -0.06 | 7.93 | 1.93 | 0.04 | 0 | 9.84 | 6.96 | 17.8 | 4.83 | -0.68 | 0 | 9.16 | 0.0 | 0.00 | 0 |
| 2017 (4) | 13.78 | -30.93 | 0 | 0 | 0 | 0 | 0 | 0 | 92.38 | -9.68 | 1.42 | -57.49 | 28.21 | 18.93 | 30.54 | 31.67 | 10.06 | -10.66 | 12.89 | 3.7 | 0 | 0 | 0.16 | -5.88 | 32.88 | 0.0 | 7.78 | 4.43 | 0 | 0 | 9.2 | -14.81 | 16.98 | -6.96 | -0.04 | 0 | 9.16 | -19.86 | 0.00 | 0 |
| 2016 (3) | 19.95 | -39.31 | 0 | 0 | 0 | 0 | 0 | 0 | 102.28 | -29.02 | 3.34 | -27.23 | 23.72 | 170.47 | 23.19 | 281.03 | 11.26 | -17.39 | 12.43 | 7.16 | 0 | 0 | 0.17 | -5.56 | 32.88 | -0.06 | 7.45 | 6.58 | 0 | 0 | 10.8 | -4.42 | 18.25 | -0.22 | 0.63 | -35.71 | 11.43 | -6.92 | 0.00 | 0 |
| 2015 (2) | 32.87 | 65.68 | 0 | 0 | 0 | 0 | 0 | 0 | 144.09 | -10.39 | 4.59 | 34.21 | 8.77 | -45.32 | 6.09 | -38.99 | 13.63 | -46.9 | 11.6 | 107.14 | 0 | 0 | 0.18 | 5.88 | 32.9 | -0.18 | 6.99 | 5.11 | 0 | 0 | 11.3 | 20.73 | 18.29 | 14.24 | 0.98 | 100.0 | 12.28 | 24.67 | 0.00 | 0 |
| 2014 (1) | 19.84 | 8.47 | 0 | 0 | 0 | 0 | 0 | 0 | 160.79 | 24.54 | 3.42 | 116.46 | 16.04 | 12.25 | 9.98 | -9.87 | 25.67 | 10.6 | 5.6 | -12.36 | 0 | 0 | 0.17 | 6.25 | 32.96 | 1.23 | 6.65 | 2.47 | 0 | 0 | 9.36 | 31.46 | 16.01 | 16.69 | 0.49 | 345.45 | 9.85 | 36.24 | 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) | 15.03 | -24.47 | 10.84 | 5.91 | 105.92 | 31.33 | 0 | 0 | 0 | 0 | 0 | 0 | 9.99 | -19.69 | -47.31 | -0.72 | -213.04 | 67.71 | 9.66 | -9.89 | -51.14 | 25.39 | 11.36 | -26.12 | 8.81 | -33.16 | -23.26 | 7.84 | -6.22 | -18.76 | 0 | 0 | 0 | 0.25 | 4.17 | 38.89 | 33.03 | 0.03 | 0.03 | 8.25 | 0.0 | 0.0 | 1.62 | 0.0 | 32.79 | 0.28 | -73.33 | -92.89 | 10.16 | -6.96 | -24.24 | -1.7 | -20.57 | 14.57 | -1.42 | -294.44 | -172.82 | 0.00 | 0 | 0 |
| 23Q3 (19) | 19.9 | 15.97 | 1.79 | 2.87 | -6.82 | -61.11 | 0 | 0 | 0 | 0 | 0 | 0 | 12.44 | 77.71 | -34.56 | -0.23 | 76.77 | -144.23 | 10.72 | 36.56 | -44.94 | 22.80 | 55.64 | -42.76 | 13.18 | 1.78 | -21.97 | 8.36 | -10.01 | -15.73 | 0 | 0 | 0 | 0.24 | 41.18 | 20.0 | 33.02 | 0.0 | 0.15 | 8.25 | 0.0 | 0.0 | 1.62 | 0.0 | 32.79 | 1.05 | -20.45 | -82.64 | 10.92 | -2.41 | -29.64 | -1.41 | 20.34 | 21.23 | -0.36 | 20.0 | -108.45 | 0.00 | 0 | 0 |
| 23Q2 (18) | 17.16 | -0.81 | -12.54 | 3.08 | 45.97 | -69.41 | 0 | 0 | 0 | 0 | 0 | 0 | 7.0 | -18.79 | -40.48 | -0.99 | 19.51 | 1.98 | 7.85 | -22.35 | -26.01 | 14.65 | -15.46 | -46.16 | 12.95 | -9.38 | 9.75 | 9.29 | -2.52 | -8.56 | 0 | 0 | 0 | 0.17 | 0.0 | 6.25 | 33.02 | 0.0 | 0.49 | 8.25 | 0.0 | 0.0 | 1.62 | 32.79 | 32.79 | 1.32 | -51.29 | -76.13 | 11.19 | -8.2 | -25.4 | -1.77 | -5.36 | -25.53 | -0.45 | -143.69 | -110.92 | 0.00 | 0 | 0 |
| 23Q1 (17) | 17.3 | 27.58 | -8.51 | 2.11 | -53.11 | -63.18 | 0 | 0 | 0 | 0 | 0 | 0 | 8.62 | -54.54 | 10.51 | -1.23 | 44.84 | -29.47 | 10.11 | -48.86 | 22.1 | 17.33 | -49.58 | -23.14 | 14.29 | 24.48 | 60.02 | 9.53 | -1.24 | -10.01 | 0 | 0 | 0 | 0.17 | -5.56 | 13.33 | 33.02 | 0.0 | 0.49 | 8.25 | 0.0 | 0.49 | 1.22 | 0.0 | -35.11 | 2.71 | -31.22 | -55.43 | 12.19 | -9.1 | -24.61 | -1.68 | 15.58 | -33.33 | 1.03 | -47.18 | -78.63 | 0.00 | 0 | 0 |
| 22Q4 (16) | 13.56 | -30.64 | -37.51 | 4.5 | -39.02 | -21.05 | 0 | 0 | 0 | 0 | 0 | 0 | 18.96 | -0.26 | 83.9 | -2.23 | -528.85 | -792.0 | 19.77 | 1.54 | 89.01 | 34.36 | -13.73 | 29.64 | 11.48 | -32.03 | 110.64 | 9.65 | -2.72 | 0.1 | 0 | 0 | 0 | 0.18 | -10.0 | 20.0 | 33.02 | 0.15 | 0.49 | 8.25 | 0.0 | 0.49 | 1.22 | 0.0 | -35.11 | 3.94 | -34.88 | -43.79 | 13.41 | -13.6 | -21.58 | -1.99 | -11.17 | -63.11 | 1.95 | -54.23 | -66.32 | 0.00 | 0 | 0 |
| 22Q3 (15) | 19.55 | -0.36 | 42.6 | 7.38 | -26.71 | 21.58 | 0 | 0 | 0 | 0 | 0 | 0 | 19.01 | 61.65 | 108.21 | 0.52 | 151.49 | -3.7 | 19.47 | 83.51 | 108.91 | 39.83 | 46.41 | 83.65 | 16.89 | 43.14 | 136.22 | 9.92 | -2.36 | -3.5 | 0 | 0 | 0 | 0.2 | 25.0 | 33.33 | 32.97 | 0.33 | 0.33 | 8.25 | 0.0 | 0.49 | 1.22 | 0.0 | -35.11 | 6.05 | 9.4 | -16.55 | 15.52 | 3.47 | -10.44 | -1.79 | -26.95 | -171.21 | 4.26 | 3.4 | -35.36 | 0.00 | 0 | 0 |
| 22Q2 (14) | 19.62 | 3.75 | 41.66 | 10.07 | 75.74 | 130.96 | 0 | 0 | 0 | 0 | 0 | 0 | 11.76 | 50.77 | 23.92 | -1.01 | -6.32 | -1018.18 | 10.61 | 28.14 | 15.33 | 27.21 | 20.68 | 37.71 | 11.8 | 32.14 | 101.71 | 10.16 | -4.06 | -8.22 | 0 | 0 | 0 | 0.16 | 6.67 | 6.67 | 32.86 | 0.0 | 0.0 | 8.25 | 0.49 | 1.1 | 1.22 | -35.11 | -3.94 | 5.53 | -9.05 | -24.97 | 15.0 | -7.24 | -10.71 | -1.41 | -11.9 | -161.11 | 4.12 | -14.52 | -39.68 | 0.00 | 0 | 0 |
| 22Q1 (13) | 18.91 | -12.86 | -14.97 | 5.73 | 0.53 | 20.63 | 0 | 0 | 0 | 0 | 0 | 0 | 7.8 | -24.35 | -25.93 | -0.95 | -280.0 | -493.75 | 8.28 | -20.84 | -23.97 | 22.54 | -14.96 | 2.63 | 8.93 | 63.85 | 61.19 | 10.59 | 9.85 | -10.93 | 0 | 0 | 0 | 0.15 | 0.0 | 0.0 | 32.86 | 0.0 | 0.0 | 8.21 | 0.0 | 0.61 | 1.88 | 0.0 | 48.03 | 6.08 | -13.27 | -21.35 | 16.17 | -5.44 | -5.71 | -1.26 | -3.28 | 34.03 | 4.82 | -16.75 | -17.18 | 0.00 | 0 | 0 |
| 21Q4 (12) | 21.7 | 58.28 | 15.18 | 5.7 | -6.1 | -17.15 | 0 | 0 | 0 | 0 | 0 | 0 | 10.31 | 12.92 | -25.4 | -0.25 | -146.3 | -180.65 | 10.46 | 12.23 | -21.82 | 26.51 | 22.21 | -4.23 | 5.45 | -23.78 | 5.01 | 9.64 | -6.23 | -20.92 | 0 | 0 | 0 | 0.15 | 0.0 | 0.0 | 32.86 | 0.0 | 0.0 | 8.21 | 0.0 | 0.61 | 1.88 | 0.0 | 48.03 | 7.01 | -3.31 | -9.55 | 17.1 | -1.33 | -0.41 | -1.22 | -84.85 | 35.11 | 5.79 | -12.14 | -1.36 | 0.00 | 0 | 0 |
| 21Q3 (11) | 13.71 | -1.01 | -13.99 | 6.07 | 39.22 | -14.02 | 0 | 0 | 0 | 0 | 0 | 0 | 9.13 | -3.79 | -28.28 | 0.54 | 390.91 | 871.43 | 9.32 | 1.3 | -25.62 | 21.69 | 9.79 | -16.53 | 7.15 | 22.22 | 12.6 | 10.28 | -7.14 | -17.1 | 0 | 0 | 0 | 0.15 | 0.0 | -6.25 | 32.86 | 0.0 | 0.0 | 8.21 | 0.61 | 0.61 | 1.88 | 48.03 | 48.03 | 7.25 | -1.63 | -1.36 | 17.33 | 3.15 | 3.28 | -0.66 | -22.22 | 65.26 | 6.59 | -3.51 | 20.92 | 0.00 | 0 | 0 |
| 21Q2 (10) | 13.85 | -37.72 | -1.21 | 4.36 | -8.21 | 93.78 | 0 | 0 | 0 | 0 | 0 | 0 | 9.49 | -9.88 | -24.08 | 0.11 | 168.75 | -26.67 | 9.2 | -15.52 | -22.36 | 19.76 | -10.06 | -16.11 | 5.85 | 5.6 | 1.74 | 11.07 | -6.9 | -11.51 | 0 | 0 | 0 | 0.15 | 0.0 | -11.76 | 32.86 | 0.0 | 0.0 | 8.16 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 7.37 | -4.66 | 0.96 | 16.8 | -2.04 | 0.42 | -0.54 | 71.73 | 71.12 | 6.83 | 17.35 | 25.78 | 0.00 | 0 | 0 |
| 21Q1 (9) | 22.24 | 18.05 | 48.27 | 4.75 | -30.96 | 117.89 | 0 | 0 | 0 | 0 | 0 | 0 | 10.53 | -23.81 | 13.35 | -0.16 | -151.61 | 0.0 | 10.89 | -18.61 | 9.23 | 21.96 | -20.65 | 12.93 | 5.54 | 6.74 | -18.17 | 11.89 | -2.46 | -6.45 | 0 | 0 | 0 | 0.15 | 0.0 | -11.76 | 32.86 | 0.0 | 0.0 | 8.16 | 0.0 | 0.87 | 1.27 | 0.0 | 86.76 | 7.73 | -0.26 | -6.42 | 17.15 | -0.12 | 0.7 | -1.91 | -1.6 | -22.44 | 5.82 | -0.85 | -13.13 | 0.00 | 0 | 0 |
| 20Q4 (8) | 18.84 | 18.19 | 24.85 | 6.88 | -2.55 | 75.06 | 0 | 0 | 0 | 0 | 0 | 0 | 13.82 | 8.56 | 0.88 | 0.31 | 542.86 | 520.0 | 13.38 | 6.78 | -9.84 | 27.68 | 6.52 | 6.46 | 5.19 | -18.27 | -19.28 | 12.19 | -1.69 | -4.99 | 0 | 0 | 0 | 0.15 | -6.25 | -11.76 | 32.86 | 0.0 | 0.0 | 8.16 | 0.0 | 0.87 | 1.27 | 0.0 | 86.76 | 7.75 | 5.44 | -7.85 | 17.17 | 2.32 | -0.06 | -1.88 | 1.05 | -48.03 | 5.87 | 7.71 | -17.79 | 0.00 | 0 | 0 |
| 20Q3 (7) | 15.94 | 13.69 | -27.48 | 7.06 | 213.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.73 | 1.84 | -14.16 | -0.07 | -146.67 | -275.0 | 12.53 | 5.74 | -17.02 | 25.99 | 10.34 | 0 | 6.35 | 10.43 | -25.03 | 12.4 | -0.88 | -2.13 | 0 | 0 | 0 | 0.16 | -5.88 | -11.11 | 32.86 | 0.0 | 0.0 | 8.16 | 0.0 | 0.87 | 1.27 | 0.0 | 86.76 | 7.35 | 0.68 | -11.98 | 16.78 | 0.3 | -1.99 | -1.9 | -1.6 | -69.64 | 5.45 | 0.37 | -24.62 | 0.00 | 0 | 0 |
| 20Q2 (6) | 14.02 | -6.53 | -36.07 | 2.25 | 3.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.5 | 34.55 | -6.99 | 0.15 | 193.75 | -21.05 | 11.85 | 18.86 | -7.06 | 23.55 | 21.08 | 0 | 5.75 | -15.07 | -28.3 | 12.51 | -1.57 | -3.25 | 0 | 0 | 0 | 0.17 | 0.0 | -10.53 | 32.86 | 0.0 | 0.0 | 8.16 | 0.87 | 0.87 | 1.27 | 86.76 | 86.76 | 7.3 | -11.62 | -11.19 | 16.73 | -1.76 | -1.53 | -1.87 | -19.87 | -146.05 | 5.43 | -18.96 | -27.21 | 0.00 | 0 | 0 |
| 20Q1 (5) | 15.0 | -0.6 | -17.45 | 2.18 | -44.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.29 | -32.19 | -38.52 | -0.16 | -420.0 | -169.57 | 9.97 | -32.82 | -42.67 | 19.45 | -25.19 | 0 | 6.77 | 5.29 | -10.21 | 12.71 | -0.94 | -1.78 | 0 | 0 | 0 | 0.17 | 0.0 | -5.56 | 32.86 | 0.0 | 0.0 | 8.09 | 0.0 | 2.02 | 0.68 | 0.0 | 1600.0 | 8.26 | -1.78 | -18.54 | 17.03 | -0.87 | -5.91 | -1.56 | -22.83 | -126.09 | 6.7 | -6.16 | -29.1 | 0.00 | 0 | 0 |
| 19Q4 (4) | 15.09 | -31.35 | 0.0 | 3.93 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 13.7 | -7.62 | 0.0 | 0.05 | 25.0 | 0.0 | 14.84 | -1.72 | 0.0 | 26.00 | 0 | 0.0 | 6.43 | -24.09 | 0.0 | 12.83 | 1.26 | 0.0 | 0 | 0 | 0.0 | 0.17 | -5.56 | 0.0 | 32.86 | 0.0 | 0.0 | 8.09 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 8.41 | 0.72 | 0.0 | 17.18 | 0.35 | 0.0 | -1.27 | -13.39 | 0.0 | 7.14 | -1.24 | 0.0 | 0.00 | 0 | 0.0 |
