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) | 104.99 | -6.18 | 99.32 | 26.39 | 57.09 | -9.8 | 0.76 | 13.43 | 386.0 | -12.83 | 7.64 | -72.95 | 193.38 | 16.56 | 50.10 | 33.71 | 60.34 | -0.94 | 44.48 | 16.2 | 209.49 | 25.42 | 4.26 | -1.39 | 161.84 | 0.0 | 25.44 | 12.82 | 23.29 | 0.0 | 87.95 | -11.25 | 136.68 | -5.69 | 45.66 | 58.32 | 133.61 | 4.43 | 0.22 | -2.58 |
| 2022 (9) | 111.9 | 8.81 | 78.58 | 28.95 | 63.29 | 27.91 | 0.67 | -40.18 | 442.8 | 2.01 | 28.24 | -27.37 | 165.91 | -15.69 | 37.47 | -17.35 | 60.91 | 0.26 | 38.28 | -9.18 | 167.03 | 5.8 | 4.32 | 46.94 | 161.84 | 0.0 | 22.55 | 25.7 | 23.29 | 0.0 | 99.1 | 1.75 | 144.93 | 4.54 | 28.84 | -30.08 | 127.94 | -7.72 | 0.23 | 4.13 |
| 2021 (8) | 102.84 | -13.38 | 60.94 | -9.87 | 49.48 | 70.97 | 1.12 | -17.65 | 434.07 | 38.86 | 38.88 | 34.81 | 196.78 | 9.89 | 45.33 | -20.86 | 60.75 | 57.34 | 42.15 | 32.46 | 157.88 | 17.2 | 2.94 | 0.68 | 161.84 | 0.0 | 17.94 | 18.97 | 23.29 | -14.41 | 97.4 | 35.39 | 138.63 | 21.36 | 41.25 | 93.94 | 138.65 | 48.75 | 0.22 | -11.39 |
| 2020 (7) | 118.72 | 10.99 | 67.61 | 16.19 | 28.94 | 136.24 | 1.36 | 0 | 312.59 | -16.32 | 28.84 | 60.85 | 179.07 | 131.18 | 57.29 | 176.28 | 38.61 | -35.46 | 31.82 | -0.31 | 134.71 | 53.87 | 2.92 | 0.0 | 161.84 | 0.0 | 15.08 | 13.47 | 27.21 | -0.11 | 71.94 | 33.05 | 114.23 | 20.76 | 21.27 | -19.49 | 93.21 | 15.8 | 0.25 | 13.9 |
| 2019 (6) | 106.96 | 59.48 | 58.19 | -1.1 | 12.25 | -4.45 | 0 | 0 | 373.57 | -10.42 | 17.93 | -27.05 | 77.46 | 2.84 | 20.74 | 14.8 | 59.82 | 10.86 | 31.92 | 3.17 | 87.55 | 13.36 | 2.92 | -0.68 | 161.84 | 0.0 | 13.29 | 22.71 | 27.24 | 0.0 | 54.07 | 2.72 | 94.59 | 4.29 | 26.42 | 35.42 | 80.49 | 11.56 | 0.22 | -1.52 |
| 2018 (5) | 67.07 | 0.54 | 58.84 | 32.17 | 12.82 | -30.14 | 0 | 0 | 417.02 | 15.64 | 24.58 | 154.72 | 75.32 | -7.87 | 18.06 | -20.33 | 53.96 | 35.82 | 30.94 | 2.08 | 77.23 | 1.94 | 2.94 | 0.34 | 161.84 | 0.0 | 10.83 | 9.84 | 27.24 | 0.0 | 52.64 | 46.79 | 90.7 | 24.31 | 19.51 | -17.01 | 72.15 | 21.53 | 0.22 | -1.66 |
| 2017 (4) | 66.71 | 43.9 | 44.52 | 9.95 | 18.35 | 456.06 | 0 | 0 | 360.62 | 7.01 | 9.65 | 29.01 | 81.75 | 27.61 | 22.67 | 19.26 | 39.73 | -6.61 | 30.31 | 8.79 | 75.76 | -7.15 | 2.93 | -0.34 | 161.84 | 0.0 | 9.86 | 8.11 | 27.24 | 0.0 | 35.86 | 14.68 | 72.96 | 7.88 | 23.51 | 108.24 | 59.37 | 39.5 | 0.23 | -5.6 |
| 2016 (3) | 46.36 | -9.38 | 40.49 | 12.35 | 3.3 | -86.63 | 0 | 0 | 337.01 | -7.34 | 7.48 | -0.13 | 64.06 | 3.64 | 19.01 | 11.85 | 42.54 | -10.4 | 27.86 | 11.62 | 81.59 | 11.87 | 2.94 | -2.0 | 161.84 | 0.0 | 9.12 | 8.96 | 27.24 | 0.0 | 31.27 | 8.31 | 67.63 | 4.9 | 11.29 | 170.1 | 42.56 | 28.77 | 0.24 | -4.08 |
| 2015 (2) | 51.16 | -5.56 | 36.04 | -5.53 | 24.69 | 51.94 | 0 | 0 | 363.69 | -12.73 | 7.49 | -45.13 | 61.81 | -5.37 | 17.00 | 8.43 | 47.48 | -15.21 | 24.96 | -2.54 | 72.93 | -16.05 | 3.0 | -51.61 | 161.84 | -2.71 | 8.37 | 19.57 | 27.24 | 0.0 | 28.87 | -3.83 | 64.47 | 0.33 | 4.18 | -70.29 | 33.05 | -25.04 | 0.25 | 0.14 |
| 2014 (1) | 54.17 | -19.83 | 38.15 | -14.27 | 16.25 | -3.96 | 0 | 0 | 416.74 | -0.16 | 13.65 | 18.49 | 65.32 | -9.09 | 15.67 | -8.94 | 56.0 | 14.61 | 25.61 | -41.4 | 86.87 | 14.71 | 6.2 | -4.47 | 166.35 | -5.51 | 7.0 | 19.66 | 27.24 | 0.0 | 30.02 | 25.03 | 64.26 | 12.56 | 14.07 | -2.76 | 44.09 | 14.58 | 0.25 | 3.05 |
| 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) | 93.27 | -8.84 | -2.61 | 116.71 | -1.92 | 26.65 | 54.72 | -8.95 | 4.13 | 0.77 | 5.48 | 2.67 | 112.32 | -0.17 | 8.1 | 5.45 | 23.3 | 27.63 | 243.39 | 7.32 | 39.53 | 56.82 | 5.21 | 23.63 | 73.73 | 14.7 | 19.5 | 45.63 | 2.01 | 2.63 | 263.46 | 18.03 | 42.03 | 4.17 | -0.71 | -2.11 | 161.84 | 0.0 | 0.0 | 26.24 | 0.0 | 3.14 | 23.29 | 0.0 | 0.0 | 95.13 | 8.5 | 9.67 | 144.65 | 5.42 | 6.78 | 55.93 | 11.02 | 33.96 | 151.06 | 9.42 | 17.57 | 0.22 | 0.98 | 0.04 |
| 24Q2 (19) | 102.32 | -12.26 | -2.28 | 119.0 | 5.21 | 33.21 | 60.1 | 13.12 | 25.92 | 0.73 | 0.0 | -12.05 | 112.51 | 7.38 | 20.76 | 4.42 | 24.86 | 104.63 | 226.79 | 1.72 | 13.74 | 54.00 | -2.97 | 4.99 | 64.28 | 7.31 | 3.08 | 44.73 | 1.18 | 1.04 | 223.22 | 2.11 | 20.48 | 4.2 | -0.71 | -1.64 | 161.84 | 0.0 | 0.0 | 26.24 | 3.14 | 3.14 | 23.29 | 0.0 | 0.0 | 87.68 | 4.31 | 6.37 | 137.21 | 3.33 | 4.61 | 50.38 | 18.1 | 22.73 | 138.06 | 8.95 | 11.81 | 0.22 | -2.37 | -1.09 |
| 24Q1 (18) | 116.62 | 11.08 | 15.41 | 113.11 | 13.88 | 47.7 | 53.13 | -6.94 | 0.84 | 0.73 | -3.95 | 0.0 | 104.78 | 6.08 | 16.2 | 3.54 | 264.95 | 1316.0 | 222.96 | 15.3 | 24.7 | 55.65 | 11.09 | 28.11 | 59.9 | -0.73 | -4.51 | 44.21 | -0.61 | 10.19 | 218.61 | 4.35 | 34.55 | 4.23 | -0.7 | -1.86 | 161.84 | 0.0 | 0.0 | 25.44 | 0.0 | 12.82 | 23.29 | 0.0 | 0.0 | 84.06 | -4.42 | 1.08 | 132.79 | -2.85 | 2.94 | 42.66 | -6.57 | 27.46 | 126.72 | -5.16 | 8.65 | 0.23 | 1.86 | -3.47 |
| 23Q4 (17) | 104.99 | 9.63 | -6.18 | 99.32 | 7.78 | 26.39 | 57.09 | 8.64 | -9.8 | 0.76 | 1.33 | 13.43 | 98.77 | -4.94 | 7.01 | 0.97 | -77.28 | 340.91 | 193.38 | 10.86 | 16.56 | 50.10 | 9.01 | 33.71 | 60.34 | -2.2 | -0.94 | 44.48 | 0.04 | 16.2 | 209.49 | 12.94 | 25.42 | 4.26 | 0.0 | -1.39 | 161.84 | 0.0 | 0.0 | 25.44 | 0.0 | 12.82 | 23.29 | 0.0 | 0.0 | 87.95 | 1.39 | -11.25 | 136.68 | 0.89 | -5.69 | 45.66 | 9.37 | 58.32 | 133.61 | 3.98 | 4.43 | 0.22 | -0.38 | -2.58 |
| 23Q3 (16) | 95.77 | -8.54 | -4.93 | 92.15 | 3.16 | 13.53 | 52.55 | 10.1 | -4.37 | 0.75 | -9.64 | -6.25 | 103.9 | 11.52 | -7.24 | 4.27 | 97.69 | -61.43 | 174.43 | -12.52 | 3.4 | 45.96 | -10.65 | 26.9 | 61.7 | -1.06 | -5.93 | 44.46 | 0.43 | 21.24 | 185.49 | 0.11 | 8.42 | 4.26 | -0.23 | 8.67 | 161.84 | 0.0 | 0.0 | 25.44 | 0.0 | 12.82 | 23.29 | 0.0 | 0.0 | 86.74 | 5.23 | -12.34 | 135.47 | 3.29 | -6.44 | 41.75 | 1.71 | 92.13 | 128.49 | 4.06 | 6.47 | 0.22 | -0.16 | -2.17 |
| 23Q2 (15) | 104.71 | 3.62 | -2.44 | 89.33 | 16.65 | 27.91 | 47.73 | -9.41 | -12.69 | 0.83 | 13.7 | -5.68 | 93.17 | 3.33 | -20.44 | 2.16 | 764.0 | -73.56 | 199.39 | 11.52 | 3.28 | 51.44 | 18.4 | 23.73 | 62.36 | -0.59 | -6.84 | 44.27 | 10.34 | 14.99 | 185.28 | 14.04 | 18.78 | 4.27 | -0.93 | 8.93 | 161.84 | 0.0 | 0.0 | 25.44 | 12.82 | 12.82 | 23.29 | 0.0 | 0.0 | 82.43 | -0.88 | -6.2 | 131.16 | 1.67 | -1.91 | 41.05 | 22.65 | 39.44 | 123.48 | 5.87 | 5.25 | 0.23 | -4.71 | -1.37 |
| 23Q1 (14) | 101.05 | -9.7 | -2.28 | 76.58 | -2.55 | 43.7 | 52.69 | -16.75 | 9.11 | 0.73 | 8.96 | -12.05 | 90.17 | -2.31 | -25.71 | 0.25 | 13.64 | -97.15 | 178.8 | 7.77 | -10.15 | 43.44 | 15.94 | -0.39 | 62.73 | 2.99 | 0.46 | 40.12 | 4.81 | -8.94 | 162.47 | -2.73 | -0.43 | 4.31 | -0.23 | 47.1 | 161.84 | 0.0 | 0.0 | 22.55 | 0.0 | 25.7 | 23.29 | 0.0 | 0.0 | 83.16 | -16.08 | -0.56 | 129.0 | -10.99 | 3.32 | 33.47 | 16.05 | -29.85 | 116.63 | -8.84 | -11.2 | 0.24 | 2.79 | 3.62 |
| 22Q4 (13) | 111.9 | 11.08 | 8.81 | 78.58 | -3.19 | 28.95 | 63.29 | 15.18 | 27.91 | 0.67 | -16.25 | -40.18 | 92.3 | -17.6 | -19.93 | 0.22 | -98.01 | -97.51 | 165.91 | -1.65 | -15.69 | 37.47 | 3.46 | -17.35 | 60.91 | -7.14 | 0.26 | 38.28 | 4.39 | -9.18 | 167.03 | -2.37 | 5.8 | 4.32 | 10.2 | 46.94 | 161.84 | 0.0 | 0.0 | 22.55 | 0.0 | 25.7 | 23.29 | 0.0 | 0.0 | 99.1 | 0.15 | 1.75 | 144.93 | 0.1 | 4.54 | 28.84 | 32.72 | -30.08 | 127.94 | 6.02 | -7.72 | 0.23 | 0.05 | 4.13 |
| 22Q3 (12) | 100.74 | -6.14 | 5.87 | 81.17 | 16.22 | 18.1 | 54.95 | 0.51 | 22.11 | 0.8 | -9.09 | -23.81 | 112.01 | -4.35 | 1.22 | 11.07 | 35.5 | -8.29 | 168.69 | -12.62 | -9.27 | 36.22 | -12.88 | -19.7 | 65.59 | -2.02 | 21.37 | 36.67 | -4.75 | -3.53 | 171.09 | 9.69 | 10.42 | 3.92 | 0.0 | 33.79 | 161.84 | 0.0 | 0.0 | 22.55 | 0.0 | 25.7 | 23.29 | 0.0 | 0.0 | 98.95 | 12.6 | 13.61 | 144.79 | 8.29 | 12.84 | 21.73 | -26.19 | -33.99 | 120.68 | 2.86 | 0.55 | 0.23 | 0.66 | -0.07 |
| 22Q2 (11) | 107.33 | 3.79 | -0.1 | 69.84 | 31.06 | 34.8 | 54.67 | 13.21 | 26.11 | 0.88 | 6.02 | -25.42 | 117.11 | -3.52 | 7.47 | 8.17 | -6.95 | -24.63 | 193.06 | -2.98 | -26.05 | 41.57 | -4.68 | -40.06 | 66.94 | 7.21 | 50.6 | 38.5 | -12.62 | 12.08 | 155.98 | -4.41 | 5.66 | 3.92 | 33.79 | 33.79 | 161.84 | 0.0 | 0.0 | 22.55 | 25.7 | 49.54 | 23.29 | 0.0 | -3.16 | 87.88 | 5.08 | 16.61 | 133.71 | 7.1 | 16.79 | 29.44 | -38.29 | 10.01 | 117.32 | -10.67 | 14.88 | 0.23 | 0.1 | -7.66 |
| 22Q1 (10) | 103.41 | 0.55 | 1.66 | 53.29 | -12.55 | 4.45 | 48.29 | -2.41 | 12.33 | 0.83 | -25.89 | -29.06 | 121.38 | 5.29 | 22.41 | 8.78 | -0.45 | 22.8 | 198.99 | 1.12 | -4.44 | 43.61 | -3.8 | -29.7 | 62.44 | 2.78 | 57.56 | 44.06 | 4.53 | 38.08 | 163.17 | 3.35 | 24.32 | 2.93 | -0.34 | 0.34 | 161.84 | 0.0 | 0.0 | 17.94 | 0.0 | 18.97 | 23.29 | 0.0 | -3.16 | 83.63 | -14.14 | 29.76 | 124.85 | -9.94 | 20.53 | 47.71 | 15.66 | 115.78 | 131.34 | -5.27 | 51.73 | 0.23 | 3.3 | -10.64 |
| 21Q4 (9) | 102.84 | 8.08 | -13.38 | 60.94 | -11.33 | -9.87 | 49.48 | 9.96 | 70.97 | 1.12 | 6.67 | -17.65 | 115.28 | 4.17 | 23.32 | 8.82 | -26.93 | 32.83 | 196.78 | 5.84 | 9.89 | 45.33 | 0.52 | -20.86 | 60.75 | 12.42 | 57.34 | 42.15 | 10.89 | 32.46 | 157.88 | 1.89 | 17.2 | 2.94 | 0.34 | 0.68 | 161.84 | 0.0 | 0.0 | 17.94 | 0.0 | 18.97 | 23.29 | 0.0 | -14.41 | 97.4 | 11.83 | 35.39 | 138.63 | 8.03 | 21.36 | 41.25 | 25.3 | 93.94 | 138.65 | 15.52 | 48.75 | 0.22 | -3.99 | -11.39 |
| 21Q3 (8) | 95.15 | -11.44 | -6.88 | 68.73 | 32.66 | -16.99 | 45.0 | 3.81 | 116.76 | 1.05 | -11.02 | -20.45 | 110.66 | 1.55 | 47.88 | 12.07 | 11.35 | 66.02 | 185.93 | -28.78 | 55.63 | 45.10 | -34.97 | 13.14 | 54.04 | 21.57 | 9.13 | 38.01 | 10.66 | 14.87 | 154.95 | 4.97 | 32.13 | 2.93 | 0.0 | 0.69 | 161.84 | 0.0 | 0.0 | 17.94 | 18.97 | 18.97 | 23.29 | -3.16 | -14.5 | 87.1 | 15.58 | 33.0 | 128.32 | 12.08 | 19.02 | 32.92 | 23.02 | 113.35 | 120.02 | 17.53 | 48.32 | 0.23 | -6.98 | -8.83 |
| 21Q2 (7) | 107.44 | 5.62 | 8.32 | 51.81 | 1.55 | -36.27 | 43.35 | 0.84 | 410.0 | 1.18 | 0.85 | 0 | 108.97 | 9.89 | 59.78 | 10.84 | 51.61 | -22.85 | 261.06 | 25.36 | 144.07 | 69.35 | 11.79 | 0 | 44.45 | 12.16 | -11.44 | 34.35 | 7.65 | -2.58 | 147.62 | 12.47 | 118.18 | 2.93 | 0.34 | 0.69 | 161.84 | 0.0 | 0.0 | 15.08 | 0.0 | 0.0 | 24.05 | 0.0 | -11.71 | 75.36 | 16.93 | 29.46 | 114.49 | 10.53 | 13.89 | 26.76 | 21.03 | 43.41 | 102.12 | 17.98 | 32.85 | 0.25 | -3.14 | 2.21 |
| 21Q1 (6) | 101.72 | -14.32 | -8.24 | 51.02 | -24.54 | -34.14 | 42.99 | 48.55 | 266.81 | 1.17 | -13.97 | 0 | 99.16 | 6.08 | 30.34 | 7.15 | 7.68 | 703.37 | 208.24 | 16.29 | 177.73 | 62.04 | 8.29 | 0 | 39.63 | 2.64 | -32.65 | 31.91 | 0.28 | 12.0 | 131.25 | -2.57 | 79.18 | 2.92 | 0.0 | 0.34 | 161.84 | 0.0 | 0.0 | 15.08 | 0.0 | 13.47 | 24.05 | -11.61 | -11.71 | 64.45 | -10.41 | 40.38 | 103.58 | -9.32 | 19.83 | 22.11 | 3.95 | 120.0 | 86.56 | -7.13 | 54.68 | 0.26 | 2.43 | -0.37 |
| 20Q4 (5) | 118.72 | 16.19 | 10.99 | 67.61 | -18.35 | 16.19 | 28.94 | 39.4 | 116.29 | 1.36 | 3.03 | 0 | 93.48 | 24.92 | 15.97 | 6.64 | -8.67 | 216.19 | 179.07 | 49.89 | 131.18 | 57.29 | 43.72 | 0 | 38.61 | -22.03 | -35.46 | 31.82 | -3.84 | -0.31 | 134.71 | 14.87 | 32.98 | 2.92 | 0.34 | 0.0 | 161.84 | 0.0 | 0.0 | 15.08 | 0.0 | 13.47 | 27.21 | -0.11 | -0.11 | 71.94 | 9.85 | 33.05 | 114.23 | 5.95 | 20.76 | 21.27 | 37.85 | -19.49 | 93.21 | 15.19 | 15.8 | 0.25 | -1.22 | 13.9 |
| 20Q3 (4) | 102.18 | 3.01 | 0.0 | 82.8 | 1.86 | 0.0 | 20.76 | 144.24 | 0.0 | 1.32 | 0 | 0.0 | 74.83 | 9.72 | 0.0 | 7.27 | -48.26 | 0.0 | 119.47 | 11.7 | 0.0 | 39.86 | 0 | 0.0 | 49.52 | -1.33 | 0.0 | 33.09 | -6.15 | 0.0 | 117.27 | 73.32 | 0.0 | 2.91 | 0.0 | 0.0 | 161.84 | 0.0 | 0.0 | 15.08 | 0.0 | 0.0 | 27.24 | 0.0 | 0.0 | 65.49 | 12.51 | 0.0 | 107.81 | 7.24 | 0.0 | 15.43 | -17.31 | 0.0 | 80.92 | 5.27 | 0.0 | 0.25 | 4.29 | 0.0 |
