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) | 236.41 | 10.6 | 13.57 | -22.5 | 4.84 | 112.28 | 0.19 | 0 | 593.94 | 1.85 | 58.3 | 68.59 | 115.51 | 1.4 | 19.45 | -0.44 | 116.32 | -9.79 | 62.54 | -9.09 | 80.66 | -4.28 | 48.33 | 3.53 | 213.88 | 0.0 | 82.37 | 4.28 | 36.41 | 0.0 | 224.0 | 13.82 | 342.78 | 9.8 | 153.65 | -16.28 | 377.65 | -0.7 | 0.07 | -0.14 |
| 2022 (9) | 213.75 | 23.74 | 17.51 | -14.29 | 2.28 | -84.72 | 0 | 0 | 583.15 | 13.79 | 34.58 | -31.02 | 113.91 | 1.68 | 19.53 | -10.64 | 128.95 | 5.25 | 68.79 | 9.05 | 84.27 | -2.06 | 46.68 | 5.14 | 213.88 | 0.0 | 78.99 | 7.12 | 36.41 | 0.0 | 196.81 | -0.16 | 312.2 | 1.6 | 183.52 | -34.65 | 380.33 | -20.42 | 0.07 | 8.18 |
| 2021 (8) | 172.74 | -15.31 | 20.43 | -27.48 | 14.92 | 394.04 | 0 | 0 | 512.48 | 11.84 | 50.13 | 42.78 | 112.03 | 8.89 | 21.86 | -2.63 | 122.52 | 27.27 | 63.08 | -6.74 | 86.04 | -7.57 | 44.4 | -15.75 | 213.88 | 8.7 | 73.74 | 4.97 | 36.41 | 0.0 | 197.13 | 14.13 | 307.27 | 9.99 | 280.81 | 282.63 | 477.94 | 94.2 | 0.07 | -21.37 |
| 2020 (7) | 203.97 | 6.73 | 28.17 | 51.61 | 3.02 | -91.15 | 0 | 0 | 458.23 | -4.35 | 35.11 | 8.97 | 102.88 | 1.48 | 22.45 | 6.1 | 96.27 | -2.3 | 67.64 | 1.56 | 93.09 | 21.31 | 52.7 | 1.33 | 196.77 | 0.0 | 70.25 | 4.82 | 36.41 | 0.0 | 172.72 | 7.63 | 279.37 | 5.86 | 73.39 | 105.52 | 246.11 | 25.44 | 0.09 | 5.83 |
| 2019 (6) | 191.11 | 8.98 | 18.58 | -6.82 | 34.11 | 277.32 | 0 | 0 | 479.09 | -4.38 | 32.22 | 2.29 | 101.38 | -2.66 | 21.16 | 1.8 | 98.54 | -13.79 | 66.6 | -4.73 | 76.74 | -28.59 | 52.01 | -6.41 | 196.77 | -1.75 | 67.02 | 4.93 | 36.41 | 0.0 | 160.48 | 5.63 | 263.91 | 4.64 | 35.71 | 223.17 | 196.19 | 20.38 | 0.08 | -1.54 |
| 2018 (5) | 175.36 | 24.11 | 19.94 | -8.87 | 9.04 | 2.96 | 0 | 0 | 501.05 | -1.64 | 31.5 | 1.88 | 104.15 | -3.73 | 20.79 | -2.12 | 114.3 | 0.83 | 69.91 | 1.25 | 107.46 | 2.68 | 55.57 | -0.98 | 200.27 | 0.0 | 63.87 | 5.08 | 36.41 | 0.0 | 151.93 | 19.16 | 252.21 | 12.25 | 11.05 | -45.49 | 162.98 | 10.29 | 0.08 | -21.22 |
| 2017 (4) | 141.29 | 0.99 | 21.88 | -28.91 | 8.78 | 4.15 | 0 | 0 | 509.43 | 2.04 | 30.92 | -11.17 | 108.18 | -9.09 | 21.24 | -10.91 | 113.36 | 1.42 | 69.05 | -0.56 | 104.66 | -15.79 | 56.12 | 4.51 | 200.27 | 0.0 | 60.78 | 6.07 | 36.41 | 0.0 | 127.5 | 7.9 | 224.69 | 6.05 | 20.27 | 73.69 | 147.77 | 13.81 | 0.10 | -2.89 |
| 2016 (3) | 139.9 | -6.23 | 30.78 | -53.5 | 8.43 | -47.08 | 0.55 | -79.78 | 499.24 | 2.73 | 34.81 | 9.57 | 119.0 | 12.75 | 23.84 | 9.76 | 111.77 | -4.92 | 69.44 | -13.48 | 124.29 | 134.51 | 53.7 | -3.1 | 200.27 | 0.0 | 57.3 | 5.88 | 36.41 | 0.0 | 118.17 | 14.62 | 211.88 | 9.43 | 11.67 | 54.16 | 129.84 | 17.32 | 0.11 | 39.4 |
| 2015 (2) | 149.19 | -13.27 | 66.19 | 167.65 | 15.93 | 3785.37 | 2.72 | 0.0 | 485.99 | -9.58 | 31.77 | -21.81 | 105.54 | 5.3 | 21.72 | 16.45 | 117.55 | 1.87 | 80.26 | 1.03 | 53.0 | -24.32 | 55.42 | 3085.06 | 200.27 | 0.0 | 54.12 | 8.11 | 36.41 | -2.59 | 103.1 | 6.28 | 193.63 | 4.98 | 7.57 | -78.49 | 110.67 | -16.29 | 0.08 | 2.29 |
| 2014 (1) | 172.02 | 15.38 | 24.73 | -15.22 | 0.41 | -96.73 | 2.72 | 700.0 | 537.48 | -5.07 | 40.63 | 8.06 | 100.23 | -4.13 | 18.65 | 0.99 | 115.39 | 3.09 | 79.44 | 8.54 | 70.03 | 17.22 | 1.74 | -45.62 | 200.27 | 0.0 | 50.06 | 8.12 | 37.38 | 0.0 | 97.01 | 17.74 | 184.45 | 11.07 | 35.2 | 0 | 132.21 | 81.16 | 0.08 | -8.73 |
| 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) | 245.89 | -1.63 | 7.23 | 22.69 | 122.02 | 42.26 | 62.17 | 44.62 | 2051.21 | 0 | -100.0 | -100.0 | 134.57 | -7.36 | -10.67 | 17.7 | 7.47 | 80.43 | 102.07 | -12.44 | -10.9 | 18.20 | -9.93 | -4.53 | 122.76 | 5.11 | -1.35 | 68.05 | -0.18 | -1.02 | 40.25 | -6.76 | -62.14 | 50.29 | 2.07 | 4.36 | 213.88 | 0.0 | 0.0 | 88.64 | 0.0 | 7.61 | 36.41 | 0.0 | 0.0 | 214.93 | 9.08 | 0.72 | 339.97 | 5.56 | 2.35 | 144.91 | 1.38 | -4.84 | 359.84 | 5.84 | -1.6 | 0.07 | -2.85 | -2.22 |
| 24Q2 (19) | 249.97 | -0.54 | 9.57 | 10.22 | -15.05 | -41.1 | 42.99 | 250.37 | 1599.21 | 0.19 | 0.0 | 5.56 | 145.26 | 5.8 | -3.57 | 16.47 | 42.11 | -22.38 | 116.57 | -2.41 | -4.06 | 20.21 | -1.5 | -0.48 | 116.79 | 0.07 | -7.78 | 68.17 | -0.37 | -1.33 | 43.17 | -46.13 | -50.7 | 49.27 | 0.74 | 2.65 | 213.88 | 0.0 | 0.0 | 88.64 | 7.61 | 7.61 | 36.41 | 0.0 | 0.0 | 197.03 | 4.53 | -3.22 | 322.07 | 4.81 | -0.09 | 142.94 | 9.39 | -25.76 | 339.97 | 6.52 | -14.17 | 0.07 | -7.1 | 4.67 |
| 24Q1 (18) | 251.33 | 6.31 | 12.15 | 12.03 | -11.35 | -30.1 | 12.27 | 153.51 | 247.59 | 0.19 | 0.0 | 0 | 137.3 | -4.41 | -7.85 | 11.59 | 6.14 | -29.11 | 119.45 | 3.41 | 3.32 | 20.52 | 5.49 | 5.26 | 116.71 | 0.34 | -8.93 | 68.42 | 9.4 | -0.81 | 80.14 | -0.64 | -13.48 | 48.91 | 1.2 | 3.69 | 213.88 | 0.0 | 0.0 | 82.37 | 0.0 | 4.28 | 36.41 | 0.0 | 0.0 | 188.5 | -15.85 | 3.04 | 307.28 | -10.36 | 3.0 | 130.67 | -14.96 | -47.35 | 319.17 | -15.49 | -25.97 | 0.08 | 9.47 | 10.33 |
| 23Q4 (17) | 236.41 | 3.1 | 10.6 | 13.57 | -14.92 | -22.5 | 4.84 | 67.47 | 112.28 | 0.19 | 5.56 | 0 | 143.64 | -4.65 | -4.61 | 10.92 | 11.31 | 8.66 | 115.51 | 0.83 | 1.4 | 19.45 | 2.01 | -0.44 | 116.32 | -6.53 | -9.79 | 62.54 | -9.03 | -9.09 | 80.66 | -24.13 | -4.28 | 48.33 | 0.29 | 3.53 | 213.88 | 0.0 | 0.0 | 82.37 | 0.0 | 4.28 | 36.41 | 0.0 | 0.0 | 224.0 | 4.97 | 13.82 | 342.78 | 3.19 | 9.8 | 153.65 | 0.9 | -16.28 | 377.65 | 3.27 | -0.7 | 0.07 | -1.04 | -0.14 |
| 23Q3 (16) | 229.31 | 0.51 | 14.12 | 15.95 | -8.07 | -22.98 | 2.89 | 14.23 | 36.97 | 0.18 | 0.0 | 0 | 150.65 | 0.01 | 1.68 | 9.81 | -53.77 | -9.42 | 114.56 | -5.71 | -2.94 | 19.07 | -6.1 | -7.9 | 124.44 | -1.74 | -6.65 | 68.75 | -0.49 | 1.88 | 106.31 | 21.41 | 12.51 | 48.19 | 0.4 | 8.73 | 213.88 | 0.0 | 0.0 | 82.37 | 0.0 | 4.28 | 36.41 | 0.0 | 0.0 | 213.4 | 4.82 | 14.22 | 332.18 | 3.05 | 9.91 | 152.28 | -20.91 | 5.47 | 365.68 | -7.68 | 10.4 | 0.07 | 4.0 | -1.42 |
| 23Q2 (15) | 228.14 | 1.8 | 13.13 | 17.35 | 0.81 | 1.88 | 2.53 | -28.33 | -82.97 | 0.18 | 0 | 0 | 150.64 | 1.1 | 3.58 | 21.22 | 29.79 | 107.84 | 121.5 | 5.09 | 4.34 | 20.30 | 4.18 | -3.51 | 126.64 | -1.18 | -2.95 | 69.09 | 0.16 | 8.7 | 87.56 | -5.47 | 5.27 | 48.0 | 1.76 | 8.87 | 213.88 | 0.0 | 0.0 | 82.37 | 4.28 | 4.28 | 36.41 | 0.0 | 0.0 | 203.58 | 11.28 | 15.22 | 322.36 | 8.05 | 10.36 | 192.53 | -22.43 | 27.47 | 396.11 | -8.12 | 20.86 | 0.07 | -2.08 | -3.38 |
| 23Q1 (14) | 224.11 | 4.85 | 16.13 | 17.21 | -1.71 | 2.93 | 3.53 | 54.82 | -76.28 | 0 | 0 | 0 | 149.0 | -1.05 | 7.22 | 16.35 | 62.69 | 369.83 | 115.61 | 1.49 | 4.44 | 19.49 | -0.22 | -5.61 | 128.15 | -0.62 | -1.83 | 68.98 | 0.28 | 6.9 | 92.63 | 9.92 | 6.74 | 47.17 | 1.05 | 3.92 | 213.88 | 0.0 | 0.0 | 78.99 | 0.0 | 7.12 | 36.41 | 0.0 | 0.0 | 182.94 | -7.05 | 6.53 | 298.34 | -4.44 | 5.84 | 248.2 | 35.24 | 45.15 | 431.14 | 13.36 | 25.8 | 0.07 | -0.92 | -5.1 |
| 22Q4 (13) | 213.75 | 6.38 | 23.74 | 17.51 | -15.45 | -14.29 | 2.28 | 8.06 | -84.72 | 0 | 0 | 0 | 150.58 | 1.63 | 9.45 | 10.05 | -7.2 | 12.17 | 113.91 | -3.49 | 1.68 | 19.53 | -5.64 | -10.64 | 128.95 | -3.27 | 5.25 | 68.79 | 1.94 | 9.05 | 84.27 | -10.82 | -2.06 | 46.68 | 5.32 | 5.14 | 213.88 | 0.0 | 0.0 | 78.99 | 0.0 | 7.12 | 36.41 | 0.0 | 0.0 | 196.81 | 5.34 | -0.16 | 312.2 | 3.3 | 1.6 | 183.52 | 27.11 | -34.65 | 380.33 | 14.83 | -20.42 | 0.07 | -2.3 | 8.18 |
| 22Q3 (12) | 200.94 | -0.36 | 12.13 | 20.71 | 21.61 | -3.63 | 2.11 | -85.8 | -85.91 | 0 | 0 | 0 | 148.16 | 1.87 | 12.78 | 10.83 | 6.07 | -31.41 | 118.03 | 1.36 | 18.5 | 20.70 | -1.63 | 3.85 | 133.31 | 2.16 | 11.25 | 67.48 | 6.17 | 4.47 | 94.49 | 13.6 | 5.18 | 44.32 | 0.52 | -8.75 | 213.88 | 0.0 | 0.0 | 78.99 | 0.0 | 7.12 | 36.41 | 0.0 | 0.0 | 186.84 | 5.74 | -0.68 | 302.24 | 3.47 | 1.33 | 144.38 | -4.41 | -47.6 | 331.22 | 1.06 | -28.56 | 0.07 | 1.93 | 10.01 |
| 22Q2 (11) | 201.67 | 4.5 | -6.21 | 17.03 | 1.85 | -17.97 | 14.86 | -0.13 | 168.72 | 0 | 0 | 0 | 145.44 | 4.66 | 13.51 | 10.21 | 193.39 | -28.95 | 116.45 | 5.2 | 7.17 | 21.04 | 1.91 | -6.5 | 130.49 | -0.04 | 18.8 | 63.56 | -1.5 | 2.09 | 83.18 | -4.15 | -13.37 | 44.09 | -2.86 | -11.41 | 213.88 | 0.0 | 0.0 | 78.99 | 7.12 | 12.44 | 36.41 | 0.0 | 0.0 | 176.69 | 2.89 | 0.57 | 292.09 | 3.62 | 3.46 | 151.04 | -11.67 | -41.97 | 327.73 | -4.37 | -24.83 | 0.07 | -3.82 | 3.19 |
| 22Q1 (10) | 192.98 | 11.72 | -10.51 | 16.72 | -18.16 | -47.57 | 14.88 | -0.27 | 402.7 | 0 | 0 | 0 | 138.97 | 1.01 | 20.42 | 3.48 | -61.16 | -68.42 | 110.69 | -1.2 | 12.42 | 20.65 | -5.54 | -2.06 | 130.54 | 6.55 | 26.5 | 64.53 | 2.3 | -7.42 | 86.78 | 0.86 | -3.58 | 45.39 | 2.23 | -9.83 | 213.88 | 0.0 | 0.0 | 73.74 | 0.0 | 4.97 | 36.41 | 0.0 | 0.0 | 171.73 | -12.88 | 7.91 | 281.88 | -8.26 | 6.05 | 170.99 | -39.11 | 32.47 | 342.72 | -28.29 | 18.91 | 0.08 | 12.94 | -4.56 |
| 21Q4 (9) | 172.74 | -3.6 | -15.31 | 20.43 | -4.93 | -27.48 | 14.92 | -0.33 | 394.04 | 0 | 0 | 0 | 137.58 | 4.73 | 10.28 | 8.96 | -43.26 | 14.29 | 112.03 | 12.48 | 8.89 | 21.86 | 9.66 | -2.63 | 122.52 | 2.24 | 27.27 | 63.08 | -2.34 | -6.74 | 86.04 | -4.23 | -7.57 | 44.4 | -8.59 | -15.75 | 213.88 | 0.0 | 8.7 | 73.74 | 0.0 | 4.97 | 36.41 | 0.0 | 0.0 | 197.13 | 4.8 | 14.13 | 307.27 | 3.02 | 9.99 | 280.81 | 1.92 | 282.63 | 477.94 | 3.09 | 94.2 | 0.07 | -0.64 | -21.37 |
| 21Q3 (8) | 179.2 | -16.66 | -11.76 | 21.49 | 3.52 | -26.86 | 14.97 | 170.71 | 309.02 | 0 | 0 | 0 | 131.37 | 2.53 | 14.75 | 15.79 | 9.88 | 96.88 | 99.6 | -8.34 | 2.82 | 19.93 | -11.44 | -6.56 | 119.83 | 9.1 | 19.72 | 64.59 | 3.74 | -4.33 | 89.84 | -6.44 | -12.83 | 48.57 | -2.41 | -6.72 | 213.88 | 0.0 | 8.7 | 73.74 | 4.97 | 4.97 | 36.41 | 0.0 | 0.0 | 188.11 | 7.08 | 14.03 | 298.26 | 5.64 | 9.81 | 275.52 | 5.85 | 249.16 | 463.63 | 6.34 | 90.11 | 0.07 | -4.39 | -20.1 |
| 21Q2 (7) | 215.03 | -0.29 | 5.09 | 20.76 | -34.9 | -39.53 | 5.53 | 86.82 | 23.71 | 0 | 0 | 0 | 128.13 | 11.03 | 14.04 | 14.37 | 30.4 | -2.84 | 108.66 | 10.36 | 1.1 | 22.51 | 6.75 | 0 | 109.84 | 6.44 | 6.31 | 62.26 | -10.67 | -7.34 | 96.02 | 6.69 | 4.81 | 49.77 | -1.13 | -2.18 | 213.88 | 0.0 | 8.7 | 70.25 | 0.0 | 0.0 | 36.41 | 0.0 | 0.0 | 175.68 | 10.39 | 11.93 | 282.33 | 6.22 | 7.11 | 260.3 | 101.66 | 190.84 | 435.98 | 51.27 | 76.9 | 0.07 | -11.05 | -16.44 |
| 21Q1 (6) | 215.65 | 5.73 | -9.24 | 31.89 | 13.21 | -47.58 | 2.96 | -1.99 | -91.06 | 0 | 0 | 0 | 115.4 | -7.49 | 8.2 | 11.02 | 40.56 | 146.53 | 98.46 | -4.3 | 5.88 | 21.08 | -6.09 | 0 | 103.19 | 7.19 | 4.94 | 69.7 | 3.05 | 2.36 | 90.0 | -3.32 | 10.88 | 50.34 | -4.48 | -1.26 | 213.88 | 8.7 | 8.7 | 70.25 | 0.0 | 4.82 | 36.41 | 0.0 | 0.0 | 159.14 | -7.86 | 9.46 | 265.8 | -4.86 | 6.83 | 129.08 | 75.88 | 485.13 | 288.22 | 17.11 | 72.13 | 0.08 | -6.94 | -16.8 |
| 20Q4 (5) | 203.97 | 0.44 | 6.73 | 28.17 | -4.12 | 51.61 | 3.02 | -17.49 | -91.15 | 0 | 0 | 0 | 124.75 | 8.97 | 3.44 | 7.84 | -2.24 | 23.46 | 102.88 | 6.2 | 1.48 | 22.45 | 5.24 | 0 | 96.27 | -3.82 | -2.3 | 67.64 | 0.19 | 1.56 | 93.09 | -9.67 | 21.31 | 52.7 | 1.21 | 1.33 | 196.77 | 0.0 | 0.0 | 70.25 | 0.0 | 4.82 | 36.41 | 0.0 | 0.0 | 172.72 | 4.7 | 7.63 | 279.37 | 2.85 | 5.86 | 73.39 | -7.0 | 105.52 | 246.11 | 0.91 | 25.44 | 0.09 | 0.97 | 5.83 |
| 20Q3 (4) | 203.08 | -0.75 | 0.0 | 29.38 | -14.42 | 0.0 | 3.66 | -18.12 | 0.0 | 0 | 0 | 0.0 | 114.48 | 1.89 | 0.0 | 8.02 | -45.77 | 0.0 | 96.87 | -9.87 | 0.0 | 21.33 | 0 | 0.0 | 100.09 | -3.13 | 0.0 | 67.51 | 0.48 | 0.0 | 103.06 | 12.5 | 0.0 | 52.07 | 2.34 | 0.0 | 196.77 | 0.0 | 0.0 | 70.25 | 0.0 | 0.0 | 36.41 | 0.0 | 0.0 | 164.97 | 5.11 | 0.0 | 271.62 | 3.04 | 0.0 | 78.91 | -11.83 | 0.0 | 243.88 | -1.04 | 0.0 | 0.08 | -0.02 | 0.0 |
