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) | 10.45 | -55.17 | 10.66 | 61.76 | 1.98 | 0 | 0 | 0 | 63.25 | 13.86 | 20.81 | 18.71 | 16.97 | 148.1 | 26.83 | 117.9 | 41.36 | 22.15 | 0 | 0 | 17.94 | -9.85 | 0.35 | 12.9 | 8.89 | 0.0 | 4.2 | 71.43 | 0 | 0 | 35.07 | 54.97 | 39.28 | 43.88 | 0.89 | -23.28 | 35.96 | 51.16 | 0.00 | 0 |
| 2022 (9) | 23.31 | 209.15 | 6.59 | -49.69 | 0 | 0 | 0 | 0 | 55.55 | 21.98 | 17.53 | 105.03 | 6.84 | 12.69 | 12.31 | -7.62 | 33.86 | 19.65 | 0 | 0 | 19.9 | 158.78 | 0.31 | -3.12 | 8.89 | 0.0 | 2.45 | 42.44 | 2.22 | 37.89 | 22.63 | 109.34 | 27.3 | 93.07 | 1.16 | 0 | 23.79 | 176.95 | 0.00 | 0 |
| 2021 (8) | 7.54 | 219.49 | 13.1 | -15.16 | 3.47 | 11.22 | 0 | 0 | 45.54 | 7.79 | 8.55 | 809.57 | 6.07 | -45.76 | 13.33 | -49.67 | 28.3 | 1.32 | 0 | 0 | 7.69 | -31.22 | 0.32 | -17.95 | 8.89 | -2.2 | 1.72 | 5.52 | 1.61 | 215.69 | 10.81 | 93.04 | 14.14 | 82.69 | -2.22 | 0 | 8.59 | 115.29 | 0.00 | 0 |
| 2020 (7) | 2.36 | -28.7 | 15.44 | 66.56 | 3.12 | 100.0 | 0 | 0 | 42.25 | 14.5 | 0.94 | 104.35 | 11.19 | 157.83 | 26.49 | 125.19 | 27.93 | -12.2 | 0 | 0 | 11.18 | -13.33 | 0.39 | -26.42 | 9.09 | 0.0 | 1.63 | 3.16 | 0.51 | 183.33 | 5.6 | 2.0 | 7.74 | 6.61 | -1.61 | 0 | 3.99 | -19.88 | 0.00 | 0 |
| 2019 (6) | 3.31 | -57.01 | 9.27 | 18.24 | 1.56 | 0 | 0 | 0 | 36.9 | -6.79 | 0.46 | -87.19 | 4.34 | -29.55 | 11.76 | -24.41 | 31.81 | 13.32 | 0 | 0 | 12.9 | -3.01 | 0.53 | -11.67 | 9.09 | -2.36 | 1.58 | 29.51 | 0.18 | -62.5 | 5.49 | -25.2 | 7.26 | -19.69 | -0.51 | 0 | 4.98 | -30.45 | 0.00 | 0 |
| 2018 (5) | 7.7 | 138.39 | 7.84 | -25.55 | 0 | 0 | 0 | 0 | 39.59 | 9.27 | 3.59 | 31.02 | 6.16 | 4.76 | 15.56 | -4.13 | 28.07 | 16.28 | 0 | 0 | 13.3 | 0 | 0.6 | 566.67 | 9.31 | -1.59 | 1.22 | 28.42 | 0.48 | 242.86 | 7.34 | 2.95 | 9.04 | 9.98 | -0.18 | 0 | 7.16 | 7.67 | 0.00 | 0 |
| 2017 (4) | 3.23 | -45.9 | 10.53 | 10.49 | 0 | 0 | 0 | 0 | 36.23 | 30.61 | 2.74 | -49.45 | 5.88 | 3575.0 | 16.23 | 2713.81 | 24.14 | 21.18 | 0.22 | -4.35 | 0 | 0 | 0.09 | 80.0 | 9.46 | 41.83 | 0.95 | 137.5 | 0.14 | 133.33 | 7.13 | -0.42 | 8.22 | 7.87 | -0.48 | 0 | 6.65 | -5.27 | 0.00 | 0 |
| 2016 (3) | 5.97 | 212.57 | 9.53 | 60.17 | 0 | 0 | 0 | 0 | 27.74 | 44.4 | 5.42 | 92.2 | 0.16 | -96.1 | 0.58 | -97.3 | 19.92 | 57.47 | 0.23 | 0.0 | 0 | 0 | 0.05 | 0.0 | 6.67 | 18.68 | 0.4 | 233.33 | 0.06 | 0.0 | 7.16 | 125.16 | 7.62 | 126.79 | -0.14 | 0 | 7.02 | 117.34 | 0.00 | 0 |
| 2015 (2) | 1.91 | -57.56 | 5.95 | 25.53 | 0 | 0 | 0 | 0 | 19.21 | 32.12 | 2.82 | 394.74 | 4.1 | 461.64 | 21.34 | 325.11 | 12.65 | 53.89 | 0.23 | 0.0 | 0 | 0 | 0.05 | 400.0 | 5.62 | 3.69 | 0.12 | 71.43 | 0.06 | 0.0 | 3.18 | 488.89 | 3.36 | 409.09 | 0.05 | 0 | 3.23 | 498.15 | 0.27 | -36.86 |
| 2014 (1) | 4.5 | 2042.86 | 4.74 | 38.19 | 0 | 0 | 0 | 0 | 14.54 | 205.46 | 0.57 | 67.65 | 0.73 | -65.4 | 5.02 | -88.67 | 8.22 | 265.33 | 0.23 | 0 | 0 | 0 | 0.01 | -96.55 | 5.42 | 8.62 | 0.07 | 133.33 | 0.06 | 0 | 0.54 | 17.39 | 0.66 | 34.69 | 0 | 0 | 0.54 | -31.65 | 0.42 | 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) | 10.45 | -32.62 | -55.17 | 10.66 | -1.66 | 61.76 | 1.98 | 0 | 0 | 0 | 0 | 0 | 16.37 | -0.73 | 16.6 | 5.4 | 26.76 | 31.71 | 16.97 | -6.86 | 148.1 | 26.83 | -10.29 | 117.94 | 41.36 | 7.12 | 22.15 | 0 | 0 | 0 | 17.94 | -9.94 | -9.85 | 0.35 | 9.38 | 12.9 | 8.89 | 0.0 | 0.0 | 4.2 | 0.0 | 71.43 | 0 | 0 | -100.0 | 35.07 | 18.04 | 54.97 | 39.28 | 15.84 | 43.88 | 0.89 | -77.75 | -23.28 | 35.96 | 6.67 | 51.16 | 0.00 | 0 | 0 |
| 23Q3 (19) | 15.51 | -39.98 | -9.83 | 10.84 | -1.09 | -19.58 | 0 | 0 | -100.0 | 0 | 0 | 0 | 16.49 | 13.57 | 34.39 | 4.26 | -14.8 | 2.65 | 18.22 | 87.64 | 116.13 | 29.91 | 74.64 | 87.54 | 38.61 | -0.49 | 19.83 | 0 | 0 | 0 | 19.92 | 0.05 | 234.23 | 0.32 | 3.23 | -5.88 | 8.89 | 0.0 | 0.0 | 4.2 | 0.0 | 71.43 | 0 | 0 | -100.0 | 29.71 | 16.74 | 60.51 | 33.91 | 14.33 | 46.29 | 4.0 | 102.02 | 44.4 | 33.71 | 22.89 | 58.41 | 0.00 | 0 | 0 |
| 23Q2 (18) | 25.84 | 27.35 | 48.51 | 10.96 | 17.6 | -26.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | 14.52 | -8.51 | -10.32 | 5.0 | -18.83 | -7.58 | 9.71 | -26.44 | -20.34 | 17.13 | -24.27 | -28.27 | 38.8 | 6.74 | 31.97 | 0 | 0 | 0 | 19.91 | 0.0 | 234.06 | 0.31 | 3.33 | -6.06 | 8.89 | 0.0 | 0.0 | 4.2 | 71.43 | 71.43 | 0 | -100.0 | -100.0 | 25.45 | -11.6 | 77.23 | 29.66 | -11.36 | 55.94 | 1.98 | 150.63 | 2728.57 | 27.43 | -7.27 | 90.09 | 0.00 | 0 | 0 |
| 23Q1 (17) | 20.29 | -12.96 | 68.94 | 9.32 | 41.43 | -38.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.87 | 13.03 | 21.52 | 6.16 | 50.24 | 59.17 | 13.2 | 92.98 | 65.62 | 22.61 | 83.69 | 46.89 | 36.35 | 7.35 | 23.85 | 0 | 0 | 0 | 19.91 | 0.05 | 158.57 | 0.3 | -3.23 | -6.25 | 8.89 | 0.0 | 0.0 | 2.45 | 0.0 | 42.44 | 2.22 | 0.0 | 37.89 | 28.79 | 27.22 | 95.98 | 33.46 | 22.56 | 85.79 | 0.79 | -31.9 | 163.2 | 29.58 | 24.34 | 120.09 | 0.00 | 0 | 0 |
| 22Q4 (16) | 23.31 | 35.52 | 209.15 | 6.59 | -51.11 | -49.69 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 14.04 | 14.43 | 23.81 | 4.1 | -1.2 | 55.89 | 6.84 | -18.86 | 12.69 | 12.31 | -22.8 | -7.62 | 33.86 | 5.09 | 19.65 | 0 | 0 | 0 | 19.9 | 233.89 | 158.78 | 0.31 | -8.82 | -3.12 | 8.89 | 0.0 | 0.0 | 2.45 | 0.0 | 42.44 | 2.22 | 0.0 | 37.89 | 22.63 | 22.26 | 109.34 | 27.3 | 17.77 | 93.07 | 1.16 | -58.12 | 152.25 | 23.79 | 11.8 | 176.95 | 0.00 | 0 | 0 |
| 22Q3 (15) | 17.2 | -1.15 | 59.41 | 13.48 | -9.95 | -6.97 | 3.47 | 0.0 | 0.0 | 0 | 0 | 0 | 12.27 | -24.21 | 17.19 | 4.15 | -23.29 | 131.84 | 8.43 | -30.84 | 32.13 | 15.95 | -33.2 | 18.41 | 32.22 | 9.59 | 19.96 | 0 | 0 | 0 | 5.96 | 0.0 | -36.86 | 0.34 | 3.03 | 0.0 | 8.89 | 0.0 | -2.2 | 2.45 | 0.0 | 42.44 | 2.22 | 0.0 | 37.89 | 18.51 | 28.9 | 96.29 | 23.18 | 21.87 | 81.66 | 2.77 | 3857.14 | 235.78 | 21.28 | 47.47 | 187.96 | 0.00 | 0 | 0 |
| 22Q2 (14) | 17.4 | 44.88 | 81.25 | 14.97 | -1.32 | -4.22 | 3.47 | 5.47 | 0.0 | 0 | 0 | 0 | 16.19 | 23.97 | -4.2 | 5.41 | 39.79 | 34.24 | 12.19 | 52.95 | 5.82 | 23.87 | 55.08 | -5.75 | 29.4 | 0.17 | 17.32 | 0 | 0 | 0 | 5.96 | -22.6 | -36.93 | 0.33 | 3.12 | -5.71 | 8.89 | 0.0 | -2.2 | 2.45 | 42.44 | 42.44 | 2.22 | 37.89 | 37.89 | 14.36 | -2.25 | 87.96 | 19.02 | 5.61 | 73.54 | 0.07 | 105.6 | 103.38 | 14.43 | 7.37 | 159.07 | 0.00 | 0 | 0 |
| 22Q1 (13) | 12.01 | 59.28 | 42.3 | 15.17 | 15.8 | -0.13 | 3.29 | -5.19 | 5.45 | 0 | 0 | 0 | 13.06 | 15.17 | 90.94 | 3.87 | 47.15 | 4200.0 | 7.97 | 31.3 | 164.78 | 15.40 | 15.53 | 126.42 | 29.35 | 3.71 | -1.21 | 0 | 0 | 0 | 7.7 | 0.13 | -31.19 | 0.32 | 0.0 | -13.51 | 8.89 | 0.0 | -2.2 | 1.72 | 0.0 | 5.52 | 1.61 | 0.0 | 215.69 | 14.69 | 35.89 | 158.17 | 18.01 | 27.37 | 130.01 | -1.25 | 43.69 | 19.87 | 13.44 | 56.46 | 225.42 | 0.00 | 0 | 0 |
| 21Q4 (12) | 7.54 | -30.12 | 219.49 | 13.1 | -9.59 | -15.16 | 3.47 | 0.0 | 11.22 | 0 | 0 | 0 | 11.34 | 8.31 | -13.83 | 2.63 | 46.93 | 60.37 | 6.07 | -4.86 | -45.76 | 13.33 | -1.06 | -49.7 | 28.3 | 5.36 | 1.32 | 0 | 0 | 0 | 7.69 | -18.54 | -31.22 | 0.32 | -5.88 | -17.95 | 8.89 | -2.2 | -2.2 | 1.72 | 0.0 | 5.52 | 1.61 | 0.0 | 215.69 | 10.81 | 14.63 | 93.04 | 14.14 | 10.82 | 82.69 | -2.22 | -8.82 | -37.89 | 8.59 | 16.24 | 115.29 | 0.00 | 0 | 0 |
| 21Q3 (11) | 10.79 | 12.4 | 34.88 | 14.49 | -7.29 | -10.39 | 3.47 | 0.0 | 33.98 | 0 | 0 | 0 | 10.47 | -38.05 | 22.03 | 1.79 | -55.58 | 160.47 | 6.38 | -44.62 | 16.0 | 13.47 | -46.83 | 6.52 | 26.86 | 7.18 | -12.22 | 0 | 0 | 0 | 9.44 | -0.11 | -25.61 | 0.34 | -2.86 | -15.0 | 9.09 | 0.0 | 0.0 | 1.72 | 0.0 | 5.52 | 1.61 | 0.0 | 215.69 | 9.43 | 23.43 | 137.53 | 12.76 | 16.42 | 108.84 | -2.04 | 1.45 | -83.78 | 7.39 | 32.68 | 158.39 | 0.00 | 0 | 0 |
| 21Q2 (10) | 9.6 | 13.74 | 59.2 | 15.63 | 2.9 | 18.23 | 3.47 | 11.22 | 24.82 | 0 | 0 | 0 | 16.9 | 147.08 | 7.71 | 4.03 | 4377.78 | 49.26 | 11.52 | 282.72 | 28.43 | 25.33 | 272.54 | 6.49 | 25.06 | -15.65 | -17.4 | 0 | 0 | 0 | 9.45 | -15.55 | -24.16 | 0.35 | -5.41 | -36.36 | 9.09 | 0.0 | 0.0 | 1.72 | 5.52 | 5.52 | 1.61 | 215.69 | 215.69 | 7.64 | 34.27 | 10.4 | 10.96 | 39.97 | 20.97 | -2.07 | -32.69 | -165.38 | 5.57 | 34.87 | -9.28 | 0.00 | 0 | 0 |
| 21Q1 (9) | 8.44 | 257.63 | 40.9 | 15.19 | -1.62 | 36.48 | 3.12 | 0.0 | 100.0 | 0 | 0 | 0 | 6.84 | -48.02 | 42.2 | 0.09 | -94.51 | 120.45 | 3.01 | -73.1 | 3244.44 | 6.80 | -74.33 | 2861.42 | 29.71 | 6.37 | -17.88 | 0 | 0 | 0 | 11.19 | 0.09 | -16.55 | 0.37 | -5.13 | -28.85 | 9.09 | 0.0 | 0.0 | 1.63 | 0.0 | 3.16 | 0.51 | 0.0 | 183.33 | 5.69 | 1.61 | 12.67 | 7.83 | 1.16 | 14.98 | -1.56 | 3.11 | -387.5 | 4.13 | 3.51 | -12.68 | 0.00 | 0 | 0 |
| 20Q4 (8) | 2.36 | -70.5 | -28.7 | 15.44 | -4.51 | 66.56 | 3.12 | 20.46 | 100.0 | 0 | 0 | 0 | 13.16 | 53.38 | -8.74 | 1.64 | 155.41 | -6.82 | 11.19 | 103.45 | 157.83 | 26.49 | 109.52 | 125.3 | 27.93 | -8.73 | -12.2 | 0 | 0 | 0 | 11.18 | -11.9 | -13.33 | 0.39 | -2.5 | -26.42 | 9.09 | 0.0 | 0.0 | 1.63 | 0.0 | 3.16 | 0.51 | 0.0 | 183.33 | 5.6 | 41.06 | 2.0 | 7.74 | 26.68 | 6.61 | -1.61 | -45.05 | -215.69 | 3.99 | 39.51 | -19.88 | 0.00 | 0 | 0 |
| 20Q3 (7) | 8.0 | 32.67 | -8.15 | 16.17 | 22.31 | 55.33 | 2.59 | -6.83 | 1338.89 | 0 | 0 | 0 | 8.58 | -45.32 | 207.53 | -2.96 | -209.63 | -85.0 | 5.5 | -38.68 | 1796.55 | 12.64 | -46.85 | 0 | 30.6 | 0.86 | -11.43 | 0 | 0 | 0 | 12.69 | 1.85 | -27.94 | 0.4 | -27.27 | -29.82 | 9.09 | 0.0 | 0.0 | 1.63 | 0.0 | 3.16 | 0.51 | 0.0 | 183.33 | 3.97 | -42.63 | 6.43 | 6.11 | -32.56 | 11.29 | -1.11 | -42.31 | -953.85 | 2.86 | -53.42 | -25.91 | 0.00 | 0 | 0 |
| 20Q2 (6) | 6.03 | 0.67 | 21.57 | 13.22 | 18.78 | 86.2 | 2.78 | 78.21 | 1444.44 | 0 | 0 | 0 | 15.69 | 226.2 | -8.67 | 2.7 | 713.64 | -9.09 | 8.97 | 9866.67 | -10.3 | 23.79 | 10260.47 | 0 | 30.34 | -16.14 | 11.79 | 0 | 0 | 0 | 12.46 | -7.08 | -24.12 | 0.55 | 5.77 | -5.17 | 9.09 | 0.0 | 0.0 | 1.63 | 3.16 | 3.16 | 0.51 | 183.33 | 183.33 | 6.92 | 37.03 | 29.83 | 9.06 | 33.04 | 27.79 | -0.78 | -143.75 | -880.0 | 6.14 | 29.81 | 13.08 | 0.00 | 0 | 0 |
| 20Q1 (5) | 5.99 | 80.97 | -31.15 | 11.13 | 20.06 | -2.28 | 1.56 | 0.0 | 0 | 0 | 0 | 0 | 4.81 | -66.64 | 90.87 | -0.44 | -125.0 | 83.58 | 0.09 | -97.93 | -94.12 | 0.23 | -98.05 | 0 | 36.18 | 13.74 | 15.89 | 0 | 0 | 0 | 13.41 | 3.95 | -0.81 | 0.52 | -1.89 | -11.86 | 9.09 | 0.0 | -2.26 | 1.58 | 0.0 | 29.51 | 0.18 | 0.0 | -62.5 | 5.05 | -8.01 | 8.37 | 6.81 | -6.2 | 7.08 | -0.32 | 37.25 | -255.56 | 4.73 | -5.02 | 3.5 | 0.00 | 0 | 0 |
| 19Q4 (4) | 3.31 | -62.0 | 0.0 | 9.27 | -10.95 | 0.0 | 1.56 | 766.67 | 0.0 | 0 | 0 | 0.0 | 14.42 | 416.85 | 0.0 | 1.76 | 210.0 | 0.0 | 4.34 | 1396.55 | 0.0 | 11.76 | 0 | 0.0 | 31.81 | -7.93 | 0.0 | 0 | 0 | 0.0 | 12.9 | -26.75 | 0.0 | 0.53 | -7.02 | 0.0 | 9.09 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 5.49 | 47.18 | 0.0 | 7.26 | 32.24 | 0.0 | -0.51 | -492.31 | 0.0 | 4.98 | 29.02 | 0.0 | 0.00 | 0 | 0.0 |
