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) | 110.6 | -4.01 | 32.56 | 35.67 | 22.84 | 0 | 0 | 0 | 522.65 | -21.33 | -2.07 | 0 | 55.11 | -30.59 | 10.54 | -11.77 | 69.23 | -3.85 | 99.45 | -30.14 | 104.36 | -15.55 | 3.21 | 0.94 | 118.88 | 0.0 | 40.36 | 4.24 | 3.75 | 0.0 | 71.15 | -15.08 | 115.27 | -8.7 | -1.61 | 0 | 69.54 | -17.09 | 0.51 | -1.56 |
| 2022 (9) | 115.22 | 11.16 | 24.0 | -3.92 | 0 | 0 | 0 | 0 | 664.37 | -7.41 | 15.55 | -70.04 | 79.4 | -15.45 | 11.95 | -8.68 | 72.0 | -5.26 | 142.36 | -28.99 | 123.58 | 18.34 | 3.18 | 1.27 | 118.88 | 0.0 | 38.72 | 15.82 | 3.75 | 0.0 | 83.78 | -15.21 | 126.25 | -7.16 | 0.09 | -89.29 | 83.87 | -15.84 | 0.52 | -4.32 |
| 2021 (8) | 103.65 | 7.55 | 24.98 | -8.36 | 30.59 | 53.03 | 0 | 0 | 717.56 | 42.94 | 51.91 | 115.39 | 93.91 | 25.51 | 13.09 | -12.19 | 76.0 | 76.91 | 200.47 | -4.19 | 104.43 | -17.02 | 3.14 | 12.14 | 118.88 | 0.0 | 33.43 | 7.49 | 3.75 | -51.98 | 98.81 | 76.26 | 135.99 | 43.19 | 0.84 | 0 | 99.65 | 85.71 | 0.54 | -4.7 |
| 2020 (7) | 96.37 | 21.57 | 27.26 | -35.99 | 19.99 | 38.53 | 0 | 0 | 502.01 | -9.8 | 24.1 | 88.13 | 74.82 | 6.19 | 14.90 | 17.73 | 42.96 | -12.68 | 209.23 | 35.94 | 125.85 | -21.54 | 2.8 | -2.1 | 118.88 | 0.0 | 31.1 | 4.36 | 7.81 | 81.21 | 56.06 | 28.96 | 94.97 | 22.43 | -2.4 | 0 | 53.66 | 50.48 | 0.57 | 8.69 |
| 2019 (6) | 79.27 | -2.41 | 42.59 | -36.69 | 14.43 | 174.86 | 0 | 0 | 556.57 | -8.6 | 12.81 | 137.22 | 70.46 | -17.58 | 12.66 | -9.83 | 49.2 | -26.6 | 153.91 | 46.29 | 160.41 | 9.79 | 2.86 | -5.3 | 118.88 | 0.0 | 29.8 | 1.85 | 4.31 | 14.93 | 43.47 | 23.71 | 77.57 | 13.82 | -7.81 | 0 | 35.66 | 10.71 | 0.52 | 4.51 |
| 2018 (5) | 81.23 | -4.14 | 67.27 | 79.29 | 5.25 | -34.38 | 0 | 0 | 608.93 | 4.75 | 5.4 | -51.4 | 85.49 | 5.96 | 14.04 | 1.16 | 67.03 | -2.26 | 105.21 | 93.97 | 146.11 | 13.33 | 3.02 | -16.57 | 118.88 | 2.0 | 29.26 | 3.94 | 3.75 | 0.0 | 35.14 | -0.99 | 68.15 | 1.13 | -2.93 | 0 | 32.21 | -8.44 | 0.50 | 4.55 |
| 2017 (4) | 84.74 | -28.93 | 37.52 | -24.19 | 8.0 | 16.79 | 0 | 0 | 581.34 | 9.48 | 11.11 | -6.64 | 80.68 | 14.44 | 13.88 | 4.53 | 68.58 | 2.83 | 54.24 | 1476.74 | 128.93 | 14.7 | 3.62 | -13.4 | 116.55 | 2.0 | 28.15 | 4.41 | 3.75 | -8.76 | 35.49 | 5.37 | 67.39 | 4.08 | -0.31 | 0 | 35.18 | 1.85 | 0.48 | 7.38 |
| 2016 (3) | 119.24 | 64.08 | 49.49 | -10.51 | 6.85 | -46.4 | 0 | 0 | 531.02 | 1.39 | 11.9 | 35.23 | 70.5 | 1.42 | 13.28 | 0.03 | 66.69 | -4.28 | 3.44 | -4.71 | 112.41 | 56.06 | 4.18 | -13.64 | 114.26 | 0.0 | 26.96 | 3.37 | 4.11 | 9.6 | 33.68 | 14.25 | 64.75 | 9.17 | 0.86 | 0 | 34.54 | 19.35 | 0.45 | -1.17 |
| 2015 (2) | 72.67 | -2.93 | 55.3 | -19.09 | 12.78 | -3.03 | 0 | 0 | 523.74 | -12.28 | 8.8 | 37.29 | 69.51 | -14.22 | 13.27 | -2.21 | 69.67 | -19.36 | 3.61 | -1.1 | 72.03 | 18.61 | 4.84 | -2.62 | 114.26 | 0.0 | 26.08 | 2.52 | 3.75 | 0.0 | 29.48 | 11.16 | 59.31 | 6.46 | -0.54 | 0 | 28.94 | -11.44 | 0.45 | 1.95 |
| 2014 (1) | 74.86 | -13.76 | 68.35 | 4.02 | 13.18 | 22.38 | 0 | 0 | 597.05 | 1.75 | 6.41 | -21.54 | 81.03 | 3.33 | 13.57 | 1.55 | 86.4 | 4.21 | 3.65 | 67.43 | 60.73 | 10.2 | 4.97 | 2.05 | 114.26 | 0.0 | 25.44 | 3.33 | 3.75 | 0.0 | 26.52 | -5.15 | 55.71 | -1.1 | 6.16 | 94.32 | 32.68 | 4.98 | 0.44 | -2.33 |
| 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) | 72.83 | -11.83 | -37.02 | 60.77 | 24.27 | 130.54 | 25.05 | 48.22 | 25.25 | 0 | 0 | 0 | 129.03 | -4.14 | -4.42 | -6.59 | -162.55 | -386.52 | 57.25 | -1.92 | -11.92 | 11.18 | -0.78 | -6.13 | 74.84 | 1.52 | 14.31 | 75.51 | -11.6 | -35.3 | 88.82 | -3.65 | -14.16 | 3.18 | -0.31 | 0.63 | 118.88 | 0.0 | 0.0 | 40.36 | 0.0 | 0.0 | 3.75 | 0.0 | 0.0 | 53.95 | -10.89 | -27.9 | 98.07 | -6.3 | -17.55 | 1.62 | -43.94 | 15.71 | 55.57 | -12.39 | -27.1 | 0.51 | -0.52 | -1.25 |
| 24Q2 (19) | 82.6 | -18.68 | -29.09 | 48.9 | 7.71 | 112.24 | 16.9 | -38.41 | -15.54 | 0 | 0 | 0 | 134.6 | 11.94 | 5.49 | -2.51 | 36.29 | -1029.63 | 58.37 | 3.88 | -8.71 | 11.27 | 2.47 | 1.17 | 73.72 | 13.64 | 1.01 | 85.42 | -9.39 | -26.39 | 92.18 | -6.88 | -17.95 | 3.19 | 0.0 | 0.63 | 118.88 | 0.0 | 0.0 | 40.36 | 0.0 | 0.0 | 3.75 | 0.0 | 0.0 | 60.54 | -9.94 | -16.59 | 104.66 | -5.99 | -10.31 | 2.89 | 162.73 | 349.14 | 63.43 | -7.16 | -11.19 | 0.51 | -0.19 | -1.02 |
| 24Q1 (18) | 101.57 | -8.16 | -14.92 | 45.4 | 39.43 | 90.04 | 27.44 | 20.14 | 0 | 0 | 0 | 0 | 120.24 | -6.28 | -8.74 | -3.94 | -7.07 | -306.19 | 56.19 | 1.96 | -9.89 | 10.99 | 4.26 | 10.21 | 64.87 | -6.3 | -13.34 | 94.27 | -5.21 | -27.38 | 98.99 | -5.15 | -20.45 | 3.19 | -0.62 | 0.63 | 118.88 | 0.0 | 0.0 | 40.36 | 0.0 | 4.24 | 3.75 | 0.0 | 0.0 | 67.22 | -5.52 | -18.29 | 111.33 | -3.42 | -10.75 | 1.1 | 168.32 | 17.02 | 68.32 | -1.75 | -17.89 | 0.51 | 0.24 | -1.16 |
| 23Q4 (17) | 110.6 | -4.36 | -4.01 | 32.56 | 23.52 | 35.67 | 22.84 | 14.2 | 0 | 0 | 0 | 0 | 128.3 | -4.96 | -15.31 | -3.68 | -260.0 | -174.8 | 55.11 | -15.22 | -30.59 | 10.54 | -11.45 | -11.77 | 69.23 | 5.74 | -3.85 | 99.45 | -14.78 | -30.14 | 104.36 | 0.86 | -15.55 | 3.21 | 1.58 | 0.94 | 118.88 | 0.0 | 0.0 | 40.36 | 0.0 | 4.24 | 3.75 | 0.0 | 0.0 | 71.15 | -4.92 | -15.08 | 115.27 | -3.09 | -8.7 | -1.61 | -215.0 | -1888.89 | 69.54 | -8.78 | -17.09 | 0.51 | -0.78 | -1.56 |
| 23Q3 (16) | 115.64 | -0.72 | -3.62 | 26.36 | 14.41 | 3.01 | 20.0 | -0.05 | 0.0 | 0 | 0 | 0 | 135.0 | 5.81 | -17.38 | 2.3 | 751.85 | 32.18 | 65.0 | 1.66 | -11.62 | 11.91 | 6.95 | 14.37 | 65.47 | -10.29 | -18.2 | 116.7 | 0.56 | -27.6 | 103.47 | -7.9 | -15.62 | 3.16 | -0.32 | 1.61 | 118.88 | 0.0 | 0.0 | 40.36 | 0.0 | 4.24 | 3.75 | 0.0 | 0.0 | 74.83 | 3.1 | -4.05 | 118.94 | 1.93 | -1.27 | 1.4 | 220.69 | -50.35 | 76.23 | 6.73 | -5.67 | 0.51 | -0.3 | -2.72 |
| 23Q2 (15) | 116.48 | -2.43 | -0.02 | 23.04 | -3.56 | 40.57 | 20.01 | 0 | -8.63 | 0 | 0 | 0 | 127.59 | -3.16 | -28.53 | 0.27 | 127.84 | -92.37 | 63.94 | 2.53 | -17.17 | 11.13 | 11.63 | 4.97 | 72.98 | -2.51 | -21.85 | 116.05 | -10.6 | -34.4 | 112.35 | -9.71 | 2.94 | 3.17 | 0.0 | 1.93 | 118.88 | 0.0 | 0.0 | 40.36 | 4.24 | 4.24 | 3.75 | 0.0 | 0.0 | 72.58 | -11.78 | -4.69 | 116.69 | -6.45 | -1.63 | -1.16 | -223.4 | -239.76 | 71.42 | -14.17 | -7.22 | 0.52 | -0.33 | -4.39 |
| 23Q1 (14) | 119.38 | 3.61 | 7.88 | 23.89 | -0.46 | 68.6 | 0 | 0 | -100.0 | 0 | 0 | 0 | 131.76 | -13.02 | -22.94 | -0.97 | -119.72 | -118.13 | 62.36 | -21.46 | -18.88 | 9.98 | -16.53 | -5.71 | 74.86 | 3.97 | -7.98 | 129.81 | -8.82 | -33.87 | 124.43 | 0.69 | 21.12 | 3.17 | -0.31 | 1.28 | 118.88 | 0.0 | 0.0 | 38.72 | 0.0 | 15.82 | 3.75 | 0.0 | 0.0 | 82.27 | -1.8 | -21.02 | 124.74 | -1.2 | -11.74 | 0.94 | 944.44 | -84.46 | 83.21 | -0.79 | -24.5 | 0.52 | -0.16 | -3.85 |
| 22Q4 (13) | 115.22 | -3.97 | 11.16 | 24.0 | -6.21 | -3.92 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 151.49 | -7.28 | -21.71 | 4.92 | 182.76 | -69.08 | 79.4 | 7.95 | -15.45 | 11.95 | 14.78 | -8.68 | 72.0 | -10.04 | -5.26 | 142.36 | -11.68 | -28.99 | 123.58 | 0.77 | 18.34 | 3.18 | 2.25 | 1.27 | 118.88 | 0.0 | 0.0 | 38.72 | 0.0 | 15.82 | 3.75 | 0.0 | 0.0 | 83.78 | 7.42 | -15.21 | 126.25 | 4.8 | -7.16 | 0.09 | -96.81 | -89.29 | 83.87 | 3.79 | -15.84 | 0.52 | -1.95 | -4.32 |
| 22Q3 (12) | 119.98 | 2.99 | 20.0 | 25.59 | 56.13 | 3.06 | 20.0 | -8.68 | -33.33 | 0 | 0 | 0 | 163.39 | -8.48 | -11.51 | 1.74 | -50.85 | -83.37 | 73.55 | -4.72 | -21.92 | 10.41 | -1.85 | -24.86 | 80.04 | -14.29 | 30.23 | 161.18 | -8.89 | -21.39 | 122.63 | 12.36 | 20.07 | 3.11 | 0.0 | -1.58 | 118.88 | 0.0 | 0.0 | 38.72 | 0.0 | 15.82 | 3.75 | 0.0 | 0.0 | 77.99 | 2.42 | -5.93 | 120.47 | 1.56 | 0.32 | 2.82 | 239.76 | 42.42 | 80.81 | 4.98 | -4.81 | 0.53 | -2.01 | -2.73 |
| 22Q2 (11) | 116.5 | 5.28 | 15.61 | 16.39 | 15.67 | -37.01 | 21.9 | -5.85 | -27.0 | 0 | 0 | 0 | 178.52 | 4.41 | 0.59 | 3.54 | -33.83 | -72.89 | 77.19 | 0.42 | -11.2 | 10.61 | 0.27 | -24.43 | 93.39 | 14.8 | 54.64 | 176.91 | -9.88 | -14.28 | 109.14 | 6.24 | 4.82 | 3.11 | -0.64 | 11.87 | 118.88 | 0.0 | 0.0 | 38.72 | 15.82 | 15.82 | 3.75 | 0.0 | 0.0 | 76.15 | -26.89 | 6.58 | 118.62 | -16.07 | 9.2 | 0.83 | -86.28 | -55.61 | 76.98 | -30.15 | 4.99 | 0.54 | 0.23 | -3.53 |
| 22Q1 (10) | 110.66 | 6.76 | 12.65 | 14.17 | -43.27 | -44.47 | 23.26 | -23.96 | -22.44 | 0 | 0 | 0 | 170.98 | -11.64 | 5.58 | 5.35 | -66.37 | -57.17 | 76.87 | -18.15 | -7.74 | 10.58 | -19.16 | -30.12 | 81.35 | 7.04 | 62.15 | 196.31 | -2.08 | -5.67 | 102.73 | -1.63 | -8.57 | 3.13 | -0.32 | 12.19 | 118.88 | 0.0 | 0.0 | 33.43 | 0.0 | 7.49 | 3.75 | 0.0 | -51.98 | 104.16 | 5.41 | 51.95 | 141.34 | 3.93 | 31.53 | 6.05 | 620.24 | 8742.86 | 110.21 | 10.6 | 60.94 | 0.54 | -0.65 | -4.09 |
| 21Q4 (9) | 103.65 | 3.67 | 7.55 | 24.98 | 0.6 | -8.36 | 30.59 | 1.97 | 53.03 | 0 | 0 | 0 | 193.51 | 4.8 | 24.25 | 15.91 | 52.1 | 22.67 | 93.91 | -0.31 | 25.51 | 13.09 | -5.56 | -12.19 | 76.0 | 23.66 | 76.91 | 200.47 | -2.23 | -4.19 | 104.43 | 2.25 | -17.02 | 3.14 | -0.63 | 12.14 | 118.88 | 0.0 | 0.0 | 33.43 | 0.0 | 7.49 | 3.75 | 0.0 | -51.98 | 98.81 | 19.18 | 76.26 | 135.99 | 13.24 | 43.19 | 0.84 | -57.58 | 135.0 | 99.65 | 17.39 | 85.71 | 0.54 | -0.32 | -4.7 |
| 21Q3 (8) | 99.98 | -0.78 | 12.31 | 24.83 | -4.57 | -33.73 | 30.0 | 0.0 | 0 | 0 | 0 | 0 | 184.64 | 4.04 | 48.74 | 10.46 | -19.91 | 74.04 | 94.2 | 8.36 | 67.53 | 13.86 | -1.28 | 19.02 | 61.46 | 1.77 | 48.49 | 205.04 | -0.64 | 6.4 | 102.13 | -1.91 | -31.57 | 3.16 | 13.67 | 12.86 | 118.88 | 0.0 | 0.0 | 33.43 | 0.0 | 7.49 | 3.75 | 0.0 | -51.98 | 82.91 | 16.04 | 92.55 | 120.09 | 10.55 | 46.5 | 1.98 | 5.88 | 135.36 | 84.89 | 15.78 | 126.62 | 0.54 | -2.81 | -3.05 |
| 21Q2 (7) | 100.77 | 2.59 | 16.03 | 26.02 | 1.96 | -39.75 | 30.0 | 0.03 | 2400.0 | 0 | 0 | 0 | 177.47 | 9.59 | 63.48 | 13.06 | 4.56 | 342.71 | 86.93 | 4.33 | 56.38 | 14.04 | -7.28 | 0 | 60.39 | 20.37 | 49.26 | 206.37 | -0.83 | 10.44 | 104.12 | -7.33 | -30.34 | 2.78 | -0.36 | -1.07 | 118.88 | 0.0 | 0.0 | 33.43 | 7.49 | 7.49 | 3.75 | -51.98 | -51.98 | 71.45 | 4.23 | 89.32 | 108.63 | 1.09 | 41.72 | 1.87 | 2771.43 | 119.66 | 73.32 | 7.07 | 159.72 | 0.56 | -0.35 | -0.41 |
| 21Q1 (6) | 98.23 | 1.93 | -9.76 | 25.52 | -6.38 | -41.27 | 29.99 | 50.03 | 339.09 | 0 | 0 | 0 | 161.94 | 3.98 | 42.6 | 12.49 | -3.7 | 475.58 | 83.32 | 11.36 | 33.8 | 15.14 | 1.57 | 0 | 50.17 | 16.78 | -4.42 | 208.1 | -0.54 | 36.61 | 112.36 | -10.72 | -30.52 | 2.79 | -0.36 | -1.76 | 118.88 | 0.0 | 0.0 | 31.1 | 0.0 | 4.36 | 7.81 | 0.0 | 81.21 | 68.55 | 22.28 | 50.2 | 107.46 | 13.15 | 34.76 | -0.07 | 97.08 | 99.42 | 68.48 | 27.62 | 104.6 | 0.56 | -1.28 | 2.21 |
| 20Q4 (5) | 96.37 | 8.26 | 21.57 | 27.26 | -27.25 | -35.99 | 19.99 | 0 | 38.53 | 0 | 0 | 0 | 155.74 | 25.46 | 13.91 | 12.97 | 115.81 | 358.3 | 74.82 | 33.06 | 6.19 | 14.90 | 28.02 | 0 | 42.96 | 3.79 | -12.68 | 209.23 | 8.58 | 35.94 | 125.85 | -15.67 | -21.54 | 2.8 | 0.0 | -2.1 | 118.88 | 0.0 | 0.0 | 31.1 | 0.0 | 4.36 | 7.81 | 0.0 | 81.21 | 56.06 | 30.19 | 28.96 | 94.97 | 15.86 | 22.43 | -2.4 | 57.14 | 69.27 | 53.66 | 43.25 | 50.48 | 0.57 | 1.41 | 8.69 |
| 20Q3 (4) | 89.02 | 2.5 | 0.0 | 37.47 | -13.24 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 124.14 | 14.35 | 0.0 | 6.01 | 103.73 | 0.0 | 56.23 | 1.15 | 0.0 | 11.64 | 0 | 0.0 | 41.39 | 2.3 | 0.0 | 192.7 | 3.13 | 0.0 | 149.24 | -0.15 | 0.0 | 2.8 | -0.36 | 0.0 | 118.88 | 0.0 | 0.0 | 31.1 | 0.0 | 0.0 | 7.81 | 0.0 | 0.0 | 43.06 | 14.1 | 0.0 | 81.97 | 6.94 | 0.0 | -5.6 | 41.11 | 0.0 | 37.46 | 32.7 | 0.0 | 0.56 | -0.17 | 0.0 |
