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) | 55.14 | -19.2 | 163.19 | 1.85 | 61.07 | 85.06 | 0 | 0 | 264.14 | 5.54 | -10.6 | 0 | 29.83 | 69.49 | 11.29 | 60.6 | 481.32 | 0.4 | 487.9 | 4.91 | 188.21 | -4.35 | 1.78 | -2.73 | 378.49 | 0.0 | 28.72 | -0.42 | 380.66 | 0.0 | -6.11 | 0 | 403.27 | -1.49 | -10.99 | 0 | -17.1 | 0 | 0.00 | -15.48 |
| 2022 (9) | 68.24 | -10.8 | 160.23 | 25.79 | 33.0 | 118.25 | 0 | 0 | 250.28 | -28.82 | 2.33 | -93.33 | 17.6 | -54.51 | 7.03 | -36.09 | 479.42 | 13.79 | 465.05 | 12.89 | 196.76 | 5.84 | 1.83 | 6.4 | 378.49 | 0.0 | 28.84 | 20.72 | 380.66 | 7.56 | -0.12 | 0 | 409.38 | -3.71 | -9.77 | 0 | -9.89 | 0 | 0.00 | 520.44 |
| 2021 (8) | 76.5 | 2.27 | 127.38 | 252.37 | 15.12 | -21.04 | 0 | 0 | 351.63 | 99.98 | 34.92 | 412.78 | 38.69 | 110.73 | 11.00 | 5.37 | 421.32 | 232.64 | 411.96 | 3.86 | 185.9 | 69.15 | 1.72 | 8.18 | 378.49 | 15.22 | 23.89 | 3.38 | 353.9 | -0.6 | 47.38 | 267.86 | 425.17 | 8.46 | -15.27 | 0 | 32.11 | 0 | 0.00 | -66.31 |
| 2020 (7) | 74.8 | -17.95 | 36.15 | 3.76 | 19.15 | 8.68 | 0 | 0 | 175.83 | -40.65 | 6.81 | -60.82 | 18.36 | 7.68 | 10.44 | 81.43 | 126.66 | 30.55 | 396.65 | 1.6 | 109.9 | 63.49 | 1.59 | -10.17 | 328.49 | 15.87 | 23.11 | 8.14 | 356.02 | 0.32 | 12.88 | -27.6 | 392.01 | -0.52 | -18.2 | 0 | -5.32 | 0 | 0.00 | -32.27 |
| 2019 (6) | 91.16 | -32.32 | 34.84 | 281.18 | 17.62 | 103.94 | 0 | 0 | 296.24 | -23.06 | 17.38 | -59.49 | 17.05 | -35.32 | 5.76 | -15.93 | 97.02 | 332.35 | 390.39 | -4.21 | 67.22 | 76.43 | 1.77 | -5.85 | 283.49 | 5.0 | 21.37 | 25.12 | 354.9 | 5.87 | 17.79 | -65.42 | 394.07 | -2.4 | -19.25 | 0 | -1.46 | 0 | 0.00 | -73.81 |
| 2018 (5) | 134.7 | 33.22 | 9.14 | 265.6 | 8.64 | 0 | 0 | 0 | 385.03 | 15.5 | 42.9 | -29.58 | 26.36 | -25.7 | 6.85 | -35.67 | 22.44 | -1.62 | 407.55 | 0.71 | 38.1 | 6.75 | 1.88 | 683.33 | 269.99 | 0.0 | 17.08 | 55.41 | 335.22 | 19.62 | 51.45 | -15.75 | 403.75 | 14.6 | -17.37 | 0 | 34.08 | -30.82 | 0.00 | 13.56 |
| 2017 (4) | 101.11 | 4.47 | 2.5 | -91.37 | 0 | 0 | 0 | 0 | 333.36 | 31.36 | 60.92 | 0 | 35.48 | 79.37 | 10.64 | 36.55 | 22.81 | 44.28 | 404.68 | 0.49 | 35.69 | -3.33 | 0.24 | -22.58 | 269.99 | 16.38 | 10.99 | 0.0 | 280.23 | -6.53 | 61.07 | 0 | 352.3 | 20.97 | -11.81 | 0 | 49.26 | 0 | 0.00 | -19.37 |
| 2016 (3) | 96.78 | 8.9 | 28.96 | 44.08 | 47.01 | 438.49 | 0 | 0 | 253.77 | -2.98 | -18.7 | 0 | 19.78 | 20.32 | 7.79 | 24.01 | 15.81 | -17.57 | 402.69 | -2.2 | 36.92 | -38.5 | 0.31 | 47.62 | 232.0 | 0.0 | 10.99 | 0.64 | 299.82 | 0.23 | -19.59 | 0 | 291.23 | -6.3 | -15.22 | 0 | -34.81 | 0 | 0.00 | 17.28 |
| 2015 (2) | 88.87 | -14.65 | 20.1 | -21.64 | 8.73 | 731.43 | 0 | 0 | 261.56 | -21.33 | 0.96 | -68.42 | 16.44 | -31.73 | 6.29 | -13.21 | 19.18 | -11.61 | 411.74 | 3.73 | 60.03 | 10.37 | 0.21 | 5.0 | 232.0 | 0.0 | 10.92 | 2.73 | 299.14 | 0.88 | 0.75 | -74.05 | 310.81 | 0.24 | -12.58 | 0 | -11.83 | 0 | 0.00 | -4.54 |
| 2014 (1) | 104.12 | 27.18 | 25.65 | -24.27 | 1.05 | 0 | 0 | 0 | 332.49 | -5.91 | 3.04 | -94.24 | 24.08 | 2.34 | 7.24 | 8.77 | 21.7 | -19.87 | 396.94 | 15.57 | 54.39 | 1259.75 | 0.2 | -9.09 | 232.0 | 0.0 | 10.63 | -41.69 | 296.54 | 0.0 | 2.89 | 0 | 310.06 | 0.94 | -10.15 | 0 | -7.26 | 0 | 0.00 | 7.41 |
| 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) | 64.49 | 14.71 | -13.78 | 187.11 | -2.58 | -8.62 | 70.91 | 271.06 | 263.64 | 0 | 0 | 0 | 73.26 | -13.74 | 5.7 | -5.77 | -363.47 | -1.94 | 30.3 | -9.44 | -7.68 | 9.65 | -10.58 | -32.57 | 501.23 | 0.43 | 4.48 | 427.8 | -9.87 | -8.04 | 146.43 | -29.38 | -33.16 | 2.05 | -2.84 | 9.63 | 378.49 | 0.0 | 0.0 | 22.6 | 0.0 | -21.31 | 355.11 | 0.0 | -6.71 | 24.43 | -19.11 | 227.37 | 402.15 | -1.41 | 3.06 | -4.56 | 28.97 | 43.42 | 19.87 | -16.44 | 172.94 | 0.00 | -4.9 | -24.29 |
| 24Q2 (19) | 56.22 | 14.38 | -15.93 | 192.06 | 12.28 | -2.41 | 19.11 | -66.43 | -23.16 | 0 | 0 | 0 | 84.93 | 3.67 | 21.97 | 2.19 | -9.88 | 126.77 | 33.46 | -8.6 | 14.35 | 10.80 | -13.12 | -20.25 | 499.09 | 1.93 | 4.34 | 474.64 | 0.35 | 2.04 | 207.35 | 9.7 | 4.1 | 2.11 | -3.65 | 15.93 | 378.49 | 0.0 | 0.0 | 22.6 | -21.31 | -21.31 | 355.11 | -3.61 | -6.71 | 30.2 | 251.16 | 323.37 | 407.92 | 0.54 | 3.05 | -6.42 | 16.95 | 40.94 | 23.78 | 2633.33 | 197.5 | 0.00 | -10.09 | -22.8 |
| 24Q1 (18) | 49.15 | -10.86 | -37.2 | 171.06 | 4.82 | 3.55 | 56.93 | -6.78 | 103.69 | 0 | 0 | 0 | 81.92 | 11.08 | 59.22 | 2.43 | -81.7 | 124.18 | 36.61 | 22.73 | 21.55 | 12.43 | 10.04 | -5.98 | 489.64 | 1.73 | 2.71 | 472.99 | -3.06 | 1.94 | 189.02 | 0.43 | -5.31 | 2.19 | 23.03 | 20.99 | 378.49 | 0.0 | 0.0 | 28.72 | 0.0 | -0.42 | 368.42 | -3.22 | -3.22 | 8.6 | 240.75 | 184.73 | 405.73 | 0.61 | 1.6 | -7.73 | 29.66 | 19.4 | 0.87 | 105.09 | 104.41 | 0.00 | -5.31 | -17.78 |
| 23Q4 (17) | 55.14 | -26.28 | -19.2 | 163.19 | -20.31 | 1.85 | 61.07 | 213.18 | 85.06 | 0 | 0 | 0 | 73.75 | 6.41 | 89.88 | 13.28 | 334.63 | 317.7 | 29.83 | -9.11 | 69.49 | 11.29 | -21.12 | 60.59 | 481.32 | 0.33 | 0.4 | 487.9 | 4.88 | 4.91 | 188.21 | -14.09 | -4.35 | 1.78 | -4.81 | -2.73 | 378.49 | 0.0 | 0.0 | 28.72 | 0.0 | -0.42 | 380.66 | 0.0 | 0.0 | -6.11 | 68.14 | -4991.67 | 403.27 | 3.35 | -1.49 | -10.99 | -36.35 | -12.49 | -17.1 | 37.22 | -72.9 | 0.00 | -6.48 | -15.48 |
| 23Q3 (16) | 74.8 | 11.86 | -17.95 | 204.77 | 4.04 | 41.92 | 19.5 | -21.59 | -44.06 | 0 | 0 | 0 | 69.31 | -0.46 | 23.28 | -5.66 | 30.81 | -134.72 | 32.82 | 12.17 | 34.51 | 14.32 | 5.76 | 77.41 | 479.72 | 0.29 | -0.11 | 465.21 | 0.02 | 2.46 | 219.07 | 9.98 | 9.65 | 1.87 | 2.75 | -0.53 | 378.49 | 0.0 | 0.0 | 28.72 | 0.0 | -0.42 | 380.66 | 0.0 | 0.0 | -19.18 | -41.86 | -476.82 | 390.2 | -1.43 | -5.88 | -8.06 | 25.85 | -24.19 | -27.24 | -11.69 | -1845.71 | 0.00 | -3.03 | -13.99 |
| 23Q2 (15) | 66.87 | -14.56 | -49.44 | 196.81 | 19.14 | 44.09 | 24.87 | -11.02 | 4.58 | 0 | 0 | 0 | 69.63 | 35.34 | -14.45 | -8.18 | 18.61 | -79.78 | 29.26 | -2.86 | -16.85 | 13.54 | 2.43 | 30.82 | 478.33 | 0.34 | 9.62 | 465.13 | 0.25 | 9.38 | 199.19 | -0.22 | 2.51 | 1.82 | 0.55 | 1.11 | 378.49 | 0.0 | 0.0 | 28.72 | -0.42 | -0.42 | 380.66 | 0.0 | 0.0 | -13.52 | -33.2 | -20.61 | 395.86 | -0.87 | -0.61 | -10.87 | -13.35 | -25.96 | -24.39 | -23.56 | -22.93 | 0.00 | -4.25 | -19.76 |
| 23Q1 (14) | 78.27 | 14.7 | -38.92 | 165.19 | 3.1 | 18.33 | 27.95 | -15.3 | 34.76 | 0 | 0 | 0 | 51.45 | 32.47 | -30.3 | -10.05 | -64.75 | -203.63 | 30.12 | 71.14 | -17.32 | 13.22 | 87.93 | 27.37 | 476.7 | -0.57 | 10.15 | 463.97 | -0.23 | 13.25 | 199.63 | 1.46 | 13.05 | 1.81 | -1.09 | 3.43 | 378.49 | 0.0 | 0.0 | 28.84 | 0.0 | 20.72 | 380.66 | 0.0 | 7.56 | -10.15 | -8358.33 | -123.01 | 399.35 | -2.45 | -5.35 | -9.59 | 1.84 | -14.85 | -19.74 | -99.6 | -155.19 | 0.00 | -2.67 | -18.07 |
| 22Q4 (13) | 68.24 | -25.14 | -10.8 | 160.23 | 11.05 | 25.79 | 33.0 | -5.34 | 118.25 | 0 | 0 | 0 | 38.84 | -30.91 | -57.28 | -6.1 | -137.42 | -400.49 | 17.6 | -27.87 | -54.51 | 7.03 | -12.86 | -36.08 | 479.42 | -0.17 | 13.79 | 465.05 | 2.42 | 12.89 | 196.76 | -1.52 | 5.84 | 1.83 | -2.66 | 6.4 | 378.49 | 0.0 | 0.0 | 28.84 | 0.0 | 20.72 | 380.66 | 0.0 | 7.56 | -0.12 | -102.36 | -100.25 | 409.38 | -1.26 | -3.71 | -9.77 | -50.54 | 36.02 | -9.89 | -606.43 | -130.8 | 0.00 | -4.82 | 520.44 |
| 22Q3 (12) | 91.16 | -31.08 | -19.13 | 144.29 | 5.64 | 235.87 | 34.86 | 46.59 | 82.42 | 0 | 0 | 0 | 56.22 | -30.93 | -40.15 | 16.3 | 458.24 | 38.84 | 24.4 | -30.66 | -43.03 | 8.07 | -22.01 | -42.27 | 480.23 | 10.06 | 133.77 | 454.05 | 6.77 | 17.64 | 199.79 | 2.81 | -1.0 | 1.88 | 4.44 | 11.24 | 378.49 | 0.0 | 15.22 | 28.84 | 0.0 | 20.72 | 380.66 | 0.0 | 3.41 | 5.09 | 145.41 | -84.06 | 414.59 | 4.09 | -2.21 | -6.49 | 24.8 | 64.4 | -1.4 | 92.94 | -110.21 | 0.00 | -9.54 | 425.76 |
| 22Q2 (11) | 132.27 | 3.22 | 84.12 | 136.59 | -2.16 | 207.84 | 23.78 | 14.66 | 124.13 | 0 | 0 | 0 | 81.39 | 10.25 | -11.93 | -4.55 | -37.46 | -129.97 | 35.19 | -3.4 | -12.16 | 10.35 | -0.27 | -35.74 | 436.35 | 0.83 | 160.18 | 425.26 | 3.8 | 5.88 | 194.32 | 10.04 | 20.01 | 1.8 | 2.86 | 9.09 | 378.49 | 0.0 | 15.22 | 28.84 | 20.72 | 24.79 | 380.66 | 7.56 | 6.92 | -11.21 | -125.41 | -133.91 | 398.29 | -5.6 | -3.37 | -8.63 | -3.35 | 53.73 | -19.84 | -155.47 | -237.68 | 0.00 | -2.23 | 169.12 |
| 22Q1 (10) | 128.14 | 67.5 | 96.44 | 139.6 | 9.59 | 247.0 | 20.74 | 37.17 | 171.11 | 0 | 0 | 0 | 73.82 | -18.81 | -0.74 | -3.31 | -263.05 | -155.44 | 36.43 | -5.84 | 3.03 | 10.38 | -5.69 | -42.14 | 432.77 | 2.72 | 234.96 | 409.7 | -0.55 | 3.2 | 176.59 | -5.01 | 38.27 | 1.75 | 1.74 | 2.94 | 378.49 | 0.0 | 15.22 | 23.89 | 0.0 | 3.38 | 353.9 | 0.0 | -0.6 | 44.12 | -6.88 | 146.76 | 421.92 | -0.76 | 6.27 | -8.35 | 45.32 | 54.25 | 35.77 | 11.4 | 9767.57 | 0.00 | 637.12 | 154.71 |
| 21Q4 (9) | 76.5 | -32.13 | 2.27 | 127.38 | 196.51 | 252.37 | 15.12 | -20.88 | -21.04 | 0 | 0 | 0 | 90.92 | -3.2 | 99.17 | 2.03 | -82.71 | -67.83 | 38.69 | -9.67 | 110.73 | 11.00 | -21.3 | 5.37 | 421.32 | 105.09 | 232.64 | 411.96 | 6.73 | 3.86 | 185.9 | -7.88 | 69.15 | 1.72 | 1.78 | 8.18 | 378.49 | 15.22 | 15.22 | 23.89 | 0.0 | 3.38 | 353.9 | -3.86 | -0.6 | 47.38 | 48.34 | 267.86 | 425.17 | 0.29 | 8.46 | -15.27 | 16.24 | 16.1 | 32.11 | 134.21 | 703.57 | 0.00 | -19.35 | -66.31 |
| 21Q3 (8) | 112.72 | 56.9 | 39.66 | 42.96 | -3.18 | -12.25 | 19.11 | 80.11 | 11.95 | 0 | 0 | 0 | 93.93 | 1.63 | 158.55 | 11.74 | -22.66 | 382.21 | 42.83 | 6.91 | 190.57 | 13.98 | -13.19 | 72.22 | 205.43 | 22.49 | 66.6 | 385.98 | -3.9 | -1.24 | 201.8 | 24.63 | 102.63 | 1.69 | 2.42 | 3.05 | 328.49 | 0.0 | 0.0 | 23.89 | 3.38 | 3.38 | 368.12 | 3.4 | 3.4 | 31.94 | -3.39 | 364.24 | 423.94 | 2.85 | 9.83 | -18.23 | 2.25 | 21.39 | 13.71 | -4.86 | 184.06 | 0.00 | -53.7 | -62.3 |
| 21Q2 (7) | 71.84 | 10.13 | 47.03 | 44.37 | 10.29 | 24.11 | 10.61 | 38.69 | -62.84 | 0 | 0 | 0 | 92.42 | 24.27 | 126.3 | 15.18 | 154.27 | 227.86 | 40.06 | 13.29 | 223.33 | 16.10 | -10.2 | 0 | 167.71 | 29.81 | 41.96 | 401.65 | 1.17 | 2.83 | 161.92 | 26.79 | 240.03 | 1.65 | -2.94 | -2.37 | 328.49 | 0.0 | 0.0 | 23.11 | 0.0 | 0.0 | 356.02 | 0.0 | 0.0 | 33.06 | 84.9 | 199.19 | 412.19 | 3.82 | 5.64 | -18.65 | -2.19 | 22.65 | 14.41 | 3994.59 | 210.34 | 0.00 | -7.47 | -34.54 |
| 21Q1 (6) | 65.23 | -12.79 | -15.72 | 40.23 | 11.29 | -20.08 | 7.65 | -60.05 | -72.05 | 0 | 0 | 0 | 74.37 | 62.91 | 40.29 | 5.97 | -5.39 | 19800.0 | 35.36 | 92.59 | 82.55 | 17.93 | 71.73 | 0 | 129.2 | 2.01 | 12.52 | 396.99 | 0.09 | 2.87 | 127.71 | 16.21 | 163.86 | 1.7 | 6.92 | -3.41 | 328.49 | 0.0 | 0.0 | 23.11 | 0.0 | 8.14 | 356.02 | 0.0 | 0.32 | 17.88 | 38.82 | -6.49 | 397.01 | 1.28 | 0.41 | -18.25 | -0.27 | 28.4 | -0.37 | 93.05 | 94.19 | 0.00 | -2.5 | -29.81 |
| 20Q4 (5) | 74.8 | -7.32 | -17.95 | 36.15 | -26.16 | 3.76 | 19.15 | 12.19 | 8.68 | 0 | 0 | 0 | 45.65 | 25.65 | -11.19 | 6.31 | 251.68 | 4.13 | 18.36 | 24.56 | 7.68 | 10.44 | 28.63 | 0 | 126.66 | 2.72 | 30.55 | 396.65 | 1.49 | 1.6 | 109.9 | 10.35 | 63.49 | 1.59 | -3.05 | -10.17 | 328.49 | 0.0 | 15.87 | 23.11 | 0.0 | 8.14 | 356.02 | 0.0 | 0.32 | 12.88 | 87.21 | -27.6 | 392.01 | 1.55 | -0.52 | -18.2 | 21.52 | 5.45 | -5.32 | 67.38 | -264.38 | 0.00 | -9.75 | -32.27 |
| 20Q3 (4) | 80.71 | 65.19 | 0.0 | 48.96 | 36.95 | 0.0 | 17.07 | -40.21 | 0.0 | 0 | 0 | 0.0 | 36.33 | -11.04 | 0.0 | -4.16 | -189.85 | 0.0 | 14.74 | 18.97 | 0.0 | 8.12 | 0 | 0.0 | 123.31 | 4.38 | 0.0 | 390.82 | 0.06 | 0.0 | 99.59 | 109.13 | 0.0 | 1.64 | -2.96 | 0.0 | 328.49 | 0.0 | 0.0 | 23.11 | 0.0 | 0.0 | 356.02 | 0.0 | 0.0 | 6.88 | -37.74 | 0.0 | 386.01 | -1.07 | 0.0 | -23.19 | 3.82 | 0.0 | -16.31 | -24.89 | 0.0 | 0.00 | -19.61 | 0.0 |
