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) | 63.42 | 23.24 | 135.25 | -11.87 | 0 | 0 | 0 | 0 | 1111.09 | -1.93 | 40.69 | 85.54 | 84.5 | -0.68 | 7.61 | 1.27 | 93.27 | -14.44 | 22.69 | -5.46 | 20.34 | 16.9 | 1.56 | 4.0 | 89.48 | 0.0 | 32.04 | 7.37 | 0.43 | 0.0 | 69.35 | 56.72 | 101.82 | 36.63 | 11.04 | -14.81 | 80.39 | 40.52 | 0.26 | -8.24 |
| 2022 (9) | 51.46 | -15.4 | 153.46 | 14.77 | 1.09 | -41.08 | 0 | 0 | 1132.97 | 11.69 | 21.93 | 17.34 | 85.08 | 12.91 | 7.51 | 1.09 | 109.01 | 33.33 | 24.0 | -1.4 | 17.4 | 50.91 | 1.5 | -5.06 | 89.48 | 5.0 | 29.84 | 6.72 | 0.43 | 0.0 | 44.25 | 7.59 | 74.52 | 7.18 | 12.96 | -16.49 | 57.21 | 0.99 | 0.28 | 1.09 |
| 2021 (8) | 60.83 | 35.54 | 133.71 | 49.71 | 1.85 | -80.97 | 0 | 0 | 1014.38 | 24.23 | 18.69 | -40.13 | 75.35 | 18.96 | 7.43 | -4.24 | 81.76 | 0.34 | 24.34 | -2.05 | 11.53 | -8.13 | 1.58 | -1.25 | 85.22 | 3.01 | 27.96 | 12.56 | 0.43 | 0.0 | 41.13 | -18.33 | 69.53 | -8.07 | 15.52 | 12.14 | 56.65 | -11.76 | 0.28 | -0.36 |
| 2020 (7) | 44.88 | 52.5 | 89.31 | 8.66 | 9.72 | -19.27 | 0 | 0 | 816.51 | 4.99 | 31.22 | 36.69 | 63.34 | 5.39 | 7.76 | 0.38 | 81.48 | 2.45 | 24.85 | -0.96 | 12.55 | -16.89 | 1.6 | -1.23 | 82.73 | 0.0 | 24.84 | 10.16 | 0.43 | 0.0 | 50.36 | 27.11 | 75.63 | 20.83 | 13.84 | 53.44 | 64.2 | 31.99 | 0.28 | 10.25 |
| 2019 (6) | 29.43 | -1.24 | 82.19 | 16.01 | 12.04 | 96.09 | 0 | 0 | 777.7 | 7.35 | 22.84 | 13.63 | 60.1 | -2.05 | 7.73 | -8.76 | 79.53 | 2.41 | 25.09 | 4.02 | 15.1 | -53.51 | 1.62 | -1.22 | 82.73 | 5.0 | 22.55 | 9.84 | 0.43 | 0.0 | 39.62 | 15.01 | 62.59 | 12.96 | 9.02 | 18.22 | 48.64 | 15.59 | 0.25 | -3.13 |
| 2018 (5) | 29.8 | -18.6 | 70.85 | 27.98 | 6.14 | 20366.67 | 0 | 0 | 724.43 | -4.59 | 20.1 | -10.23 | 61.36 | -0.18 | 8.47 | 4.63 | 77.66 | 5.2 | 24.12 | 14.04 | 32.48 | 18.84 | 1.64 | 17.14 | 78.79 | 6.99 | 20.53 | 12.19 | 0.43 | 0.0 | 34.45 | -5.56 | 55.41 | 0.36 | 7.63 | -12.7 | 42.08 | -6.94 | 0.26 | -1.74 |
| 2017 (4) | 36.61 | 25.42 | 55.36 | -21.49 | 0.03 | 50.0 | 0 | 0 | 759.31 | 0.18 | 22.39 | 8.79 | 61.47 | 2.36 | 8.10 | 2.18 | 73.82 | 6.28 | 21.15 | -7.92 | 27.33 | 89.79 | 1.4 | -2.78 | 73.64 | 0.0 | 18.3 | 12.68 | 0.43 | 0.0 | 36.48 | 34.17 | 55.21 | 25.91 | 8.74 | 2.46 | 45.22 | 26.6 | 0.26 | -1.86 |
| 2016 (3) | 29.19 | -33.73 | 70.51 | 5.32 | 0.02 | -99.65 | 0 | 0 | 757.96 | -3.14 | 20.58 | 248.22 | 60.05 | 6.15 | 7.92 | 9.59 | 69.46 | 0.43 | 22.97 | -32.18 | 14.4 | -59.93 | 1.44 | -2.7 | 73.64 | 0.0 | 16.24 | 3.77 | 0.43 | 0.0 | 27.19 | 119.45 | 43.85 | 54.02 | 8.53 | -34.23 | 35.72 | 40.85 | 0.27 | -8.02 |
| 2015 (2) | 44.05 | 15.16 | 66.95 | 25.99 | 5.79 | 122.69 | 0 | 0 | 782.52 | -14.7 | 5.91 | -49.18 | 56.57 | -6.45 | 7.23 | 9.68 | 69.16 | -11.79 | 33.87 | 22.41 | 35.94 | -23.07 | 1.48 | 0.68 | 73.64 | 0.0 | 15.65 | 8.08 | 0.43 | 0.0 | 12.39 | -17.46 | 28.47 | -4.85 | 12.97 | -5.4 | 25.36 | -11.7 | 0.29 | -5.34 |
| 2014 (1) | 38.25 | -9.62 | 53.14 | -6.62 | 2.6 | 48.57 | 0 | 0 | 917.41 | 1.4 | 11.63 | -35.24 | 60.47 | 11.69 | 6.59 | 10.15 | 78.4 | -2.44 | 27.67 | 11.17 | 46.72 | 15.16 | 1.47 | 5.0 | 73.64 | 29.99 | 14.48 | 14.11 | 0.43 | 0.0 | 15.01 | -46.12 | 29.92 | -26.99 | 13.71 | 62.63 | 28.72 | -20.86 | 0.31 | -6.13 |
| 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) | 77.56 | 27.65 | 42.03 | 169.49 | 7.83 | 18.92 | 9.06 | 4.26 | 0 | 0 | 0 | 0 | 258.58 | 3.45 | -8.75 | 8.42 | 7.12 | -34.17 | 77.08 | -5.78 | -11.47 | 7.40 | -3.54 | -3.58 | 88.12 | 2.8 | -8.37 | 19.86 | -0.5 | -16.62 | 12.77 | -6.17 | -42.5 | 3.52 | 121.38 | 124.2 | 89.48 | 0.0 | 0.0 | 36.11 | 0.0 | 12.7 | 0.43 | 0.0 | 0.0 | 70.33 | 13.6 | 17.65 | 106.87 | 8.55 | 15.85 | 16.03 | 3.69 | 10.4 | 86.36 | 11.62 | 16.23 | 0.25 | -7.62 | -6.88 |
| 24Q2 (19) | 60.76 | -0.49 | 6.9 | 157.18 | 17.58 | 20.88 | 8.69 | 5.33 | 712.15 | 0 | 0 | 0 | 249.95 | -1.01 | -9.43 | 7.86 | -7.09 | -26.88 | 81.81 | 1.67 | 3.6 | 7.67 | 4.15 | 11.98 | 85.72 | -0.45 | -2.39 | 19.96 | -15.75 | -13.78 | 13.61 | -4.29 | -36.49 | 1.59 | 1.27 | 2.58 | 89.48 | 0.0 | 0.0 | 36.11 | 12.7 | 12.7 | 0.43 | 0.0 | 0.0 | 61.91 | 6.52 | 31.72 | 98.45 | 8.68 | 23.9 | 15.46 | 0.65 | 22.8 | 77.37 | 5.29 | 29.84 | 0.27 | -0.41 | -0.22 |
| 24Q1 (18) | 61.06 | -3.72 | 17.99 | 133.68 | -1.16 | -0.65 | 8.25 | 0 | 650.0 | 0 | 0 | 0 | 252.5 | -10.14 | -6.73 | 8.46 | -11.32 | 11.02 | 80.47 | -4.77 | 6.5 | 7.36 | -3.18 | 11.87 | 86.11 | -7.68 | -5.12 | 23.69 | 4.41 | -1.58 | 14.22 | -30.09 | -25.47 | 1.57 | 0.64 | 1.95 | 89.48 | 0.0 | 0.0 | 32.04 | 0.0 | 7.37 | 0.43 | 0.0 | 0.0 | 58.12 | -16.19 | 12.05 | 90.59 | -11.03 | 10.29 | 15.36 | 39.13 | 4.42 | 73.48 | -8.6 | 10.36 | 0.28 | 7.84 | 0.66 |
| 23Q4 (17) | 63.42 | 16.13 | 23.24 | 135.25 | -5.1 | -11.87 | 0 | 0 | -100.0 | 0 | 0 | 0 | 281.0 | -0.84 | -7.81 | 9.54 | -25.41 | 58.74 | 84.5 | -2.95 | -0.68 | 7.61 | -0.87 | 1.27 | 93.27 | -3.02 | -14.44 | 22.69 | -4.74 | -5.46 | 20.34 | -8.42 | 16.9 | 1.56 | -0.64 | 4.0 | 89.48 | 0.0 | 0.0 | 32.04 | 0.0 | 7.37 | 0.43 | 0.0 | 0.0 | 69.35 | 16.01 | 56.72 | 101.82 | 10.37 | 36.63 | 11.04 | -23.97 | -14.81 | 80.39 | 8.2 | 40.52 | 0.26 | -6.14 | -8.24 |
| 23Q3 (16) | 54.61 | -3.92 | -17.94 | 142.52 | 9.61 | -5.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 283.38 | 2.68 | -6.04 | 12.79 | 18.98 | 145.49 | 87.07 | 10.26 | 8.03 | 7.67 | 12.03 | 3.25 | 96.17 | 9.51 | 5.69 | 23.82 | 2.89 | -3.56 | 22.21 | 3.64 | 90.32 | 1.57 | 1.29 | 3.97 | 89.48 | 0.0 | 0.0 | 32.04 | 0.0 | 7.37 | 0.43 | 0.0 | 0.0 | 59.78 | 27.19 | 56.74 | 92.25 | 16.1 | 34.87 | 14.52 | 15.33 | -17.36 | 74.3 | 24.69 | 33.37 | 0.27 | -1.01 | -3.85 |
| 23Q2 (15) | 56.84 | 9.84 | 2.08 | 130.03 | -3.37 | -25.91 | 1.07 | -2.73 | -55.79 | 0 | 0 | 0 | 275.98 | 1.94 | 1.9 | 10.75 | 41.08 | 107.53 | 78.97 | 4.51 | -8.5 | 6.85 | 4.05 | -17.21 | 87.82 | -3.24 | -14.82 | 23.15 | -3.82 | -5.97 | 21.43 | 12.32 | 72.54 | 1.55 | 0.65 | 4.73 | 89.48 | 0.0 | 0.0 | 32.04 | 7.37 | 7.37 | 0.43 | 0.0 | 0.0 | 47.0 | -9.39 | 42.73 | 79.46 | -3.26 | 25.73 | 12.59 | -14.41 | -23.42 | 59.59 | -10.5 | 20.7 | 0.27 | 0.47 | -3.17 |
| 23Q1 (14) | 51.75 | 0.56 | -9.87 | 134.56 | -12.32 | -15.18 | 1.1 | 0.92 | -37.14 | 0 | 0 | 0 | 270.73 | -11.18 | 5.87 | 7.62 | 26.79 | 37.79 | 75.56 | -11.19 | -8.82 | 6.58 | -12.35 | -17.1 | 90.76 | -16.74 | -1.29 | 24.07 | 0.29 | -4.03 | 19.08 | 9.66 | 68.25 | 1.54 | 2.67 | -3.75 | 89.48 | 0.0 | 5.0 | 29.84 | 0.0 | 6.72 | 0.43 | 0.0 | 0.0 | 51.87 | 17.22 | 53.1 | 82.14 | 10.23 | 31.89 | 14.71 | 13.5 | -19.22 | 66.58 | 16.38 | 27.82 | 0.27 | -1.7 | -5.3 |
| 22Q4 (13) | 51.46 | -22.67 | -15.4 | 153.46 | 1.45 | 14.77 | 1.09 | -1.8 | -41.08 | 0 | 0 | 0 | 304.81 | 1.06 | 18.8 | 6.01 | 15.36 | 55.7 | 85.08 | 5.56 | 12.91 | 7.51 | 1.06 | 1.09 | 109.01 | 19.8 | 33.33 | 24.0 | -2.83 | -1.4 | 17.4 | 49.1 | 50.91 | 1.5 | -0.66 | -5.06 | 89.48 | 0.0 | 5.0 | 29.84 | 0.0 | 6.72 | 0.43 | 0.0 | 0.0 | 44.25 | 16.02 | 7.59 | 74.52 | 8.95 | 7.18 | 12.96 | -26.24 | -16.49 | 57.21 | 2.69 | 0.99 | 0.28 | -1.65 | 1.09 |
| 22Q3 (12) | 66.55 | 19.52 | 28.5 | 151.26 | -13.82 | 15.78 | 1.11 | -54.13 | -83.43 | 0 | 0 | 0 | 301.61 | 11.36 | 15.89 | 5.21 | 0.58 | 76.01 | 80.6 | -6.62 | 24.54 | 7.43 | -10.18 | 13.86 | 90.99 | -11.75 | 12.74 | 24.7 | 0.32 | 1.06 | 11.67 | -6.04 | 2.19 | 1.51 | 2.03 | -4.43 | 89.48 | 0.0 | 5.0 | 29.84 | 0.0 | 6.72 | 0.43 | 0.0 | 0.0 | 38.14 | 15.82 | 2.39 | 68.4 | 8.23 | 4.19 | 17.57 | 6.87 | 19.52 | 55.71 | 12.84 | 7.24 | 0.28 | -0.31 | 1.86 |
| 22Q2 (11) | 55.68 | -3.03 | 18.47 | 175.51 | 10.63 | 49.87 | 2.42 | 38.29 | -61.89 | 0 | 0 | 0 | 270.84 | 5.91 | -0.12 | 5.18 | -6.33 | 29.82 | 86.31 | 4.15 | 23.3 | 8.27 | 4.18 | 10.99 | 103.1 | 12.13 | 26.21 | 24.62 | -1.83 | 0.04 | 12.42 | 9.52 | -17.58 | 1.48 | -7.5 | -6.33 | 89.48 | 5.0 | 5.0 | 29.84 | 6.72 | 6.72 | 0.43 | 0.0 | 0.0 | 32.93 | -2.8 | -3.97 | 63.2 | 1.48 | 0.81 | 16.44 | -9.72 | -0.12 | 49.37 | -5.22 | -2.72 | 0.28 | -1.74 | 1.46 |
| 22Q1 (10) | 57.42 | -5.61 | 36.58 | 158.65 | 18.65 | 64.05 | 1.75 | -5.41 | -83.01 | 0 | 0 | 0 | 255.72 | -0.34 | 12.96 | 5.53 | 43.26 | -29.82 | 82.87 | 9.98 | 20.05 | 7.94 | 6.89 | -1.13 | 91.95 | 12.46 | 13.1 | 25.08 | 3.04 | 1.25 | 11.34 | -1.65 | -18.42 | 1.6 | 1.27 | 0.0 | 85.22 | 0.0 | 3.01 | 27.96 | 0.0 | 12.56 | 0.43 | 0.0 | 0.0 | 33.88 | -17.63 | -5.63 | 62.28 | -10.43 | 1.8 | 18.21 | 17.33 | 37.75 | 52.09 | -8.05 | 6.05 | 0.29 | 4.93 | -1.98 |
| 21Q4 (9) | 60.83 | 17.46 | 35.54 | 133.71 | 2.35 | 49.71 | 1.85 | -72.39 | -80.97 | 0 | 0 | 0 | 256.58 | -1.41 | 9.66 | 3.86 | 30.41 | -53.27 | 75.35 | 16.42 | 18.96 | 7.43 | 13.83 | -4.25 | 81.76 | 1.3 | 0.34 | 24.34 | -0.41 | -2.05 | 11.53 | 0.96 | -8.13 | 1.58 | 0.0 | -1.25 | 85.22 | 0.0 | 3.01 | 27.96 | 0.0 | 12.56 | 0.43 | 0.0 | 0.0 | 41.13 | 10.42 | -18.33 | 69.53 | 5.91 | -8.07 | 15.52 | 5.58 | 12.14 | 56.65 | 9.05 | -11.76 | 0.28 | -0.91 | -0.36 |
| 21Q3 (8) | 51.79 | 10.19 | 8.76 | 130.64 | 11.55 | 36.0 | 6.7 | 5.51 | 605.26 | 0 | 0 | 0 | 260.25 | -4.03 | 25.31 | 2.96 | -25.81 | -70.34 | 64.72 | -7.54 | 5.91 | 6.53 | -12.44 | -15.37 | 80.71 | -1.2 | -3.1 | 24.44 | -0.69 | 1.41 | 11.42 | -24.22 | -47.61 | 1.58 | 0.0 | -3.07 | 85.22 | 0.0 | 3.01 | 27.96 | 0.0 | 12.56 | 0.43 | 0.0 | 0.0 | 37.25 | 8.63 | -11.5 | 65.65 | 4.72 | -2.54 | 14.7 | -10.69 | 78.18 | 51.95 | 2.36 | 3.2 | 0.28 | -0.7 | -2.33 |
| 21Q2 (7) | 47.0 | 11.8 | 17.62 | 117.11 | 21.09 | 43.5 | 6.35 | -38.35 | -11.06 | 0 | 0 | 0 | 271.17 | 19.79 | 41.6 | 3.99 | -49.37 | -45.93 | 70.0 | 1.41 | 18.04 | 7.45 | -7.2 | 0 | 81.69 | 0.48 | 8.7 | 24.61 | -0.65 | 2.54 | 15.07 | 8.42 | -21.47 | 1.58 | -1.25 | -1.25 | 85.22 | 3.01 | 3.01 | 27.96 | 12.56 | 0 | 0.43 | 0.0 | 0 | 34.29 | -4.48 | 0 | 62.69 | 2.47 | 9.25 | 16.46 | 24.51 | 120.64 | 50.75 | 3.32 | 580.29 | 0.28 | -5.07 | -1.41 |
| 21Q1 (6) | 42.04 | -6.33 | 25.94 | 96.71 | 8.29 | 12.24 | 10.3 | 5.97 | 73.4 | 0 | 0 | 0 | 226.38 | -3.25 | 23.49 | 7.88 | -4.6 | 40.71 | 69.03 | 8.98 | 17.96 | 8.03 | 3.52 | 0 | 81.3 | -0.22 | 16.83 | 24.77 | -0.32 | 1.14 | 13.9 | 10.76 | -34.34 | 1.6 | 0.0 | -1.84 | 82.73 | 0.0 | 0.0 | 24.84 | 0.0 | 0 | 0.43 | 0.0 | 0 | 35.9 | -28.71 | 0 | 61.18 | -19.11 | 22.38 | 13.22 | -4.48 | 117.79 | 49.12 | -23.49 | 709.23 | 0.29 | 6.66 | 10.39 |
| 20Q4 (5) | 44.88 | -5.75 | 52.5 | 89.31 | -7.03 | 8.86 | 9.72 | 923.16 | -19.27 | 0 | 0 | 0 | 233.98 | 12.66 | 11.43 | 8.26 | -17.23 | 73.89 | 63.34 | 3.65 | 5.39 | 7.76 | 0.6 | 0 | 81.48 | -2.17 | 2.45 | 24.85 | 3.11 | -0.96 | 12.55 | -42.43 | -16.89 | 1.6 | -1.84 | -1.23 | 82.73 | 0.0 | 0.0 | 24.84 | 0.0 | 10.16 | 0.43 | 0.0 | 0.0 | 50.36 | 19.65 | 27.11 | 75.63 | 12.28 | 20.83 | 13.84 | 67.76 | 53.44 | 64.2 | 27.53 | 31.99 | 0.28 | -2.87 | 10.25 |
| 20Q3 (4) | 47.62 | 19.17 | 0.0 | 96.06 | 17.71 | 0.0 | 0.95 | -86.69 | 0.0 | 0 | 0 | 0.0 | 207.69 | 8.45 | 0.0 | 9.98 | 35.23 | 0.0 | 61.11 | 3.05 | 0.0 | 7.71 | 0 | 0.0 | 83.29 | 10.83 | 0.0 | 24.1 | 0.42 | 0.0 | 21.8 | 13.6 | 0.0 | 1.63 | 1.88 | 0.0 | 82.73 | 0.0 | 0.0 | 24.84 | 0 | 0.0 | 0.43 | 0 | 0.0 | 42.09 | 0 | 0.0 | 67.36 | 17.39 | 0.0 | 8.25 | 10.59 | 0.0 | 50.34 | 574.8 | 0.0 | 0.28 | 0.24 | 0.0 |
