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) | 65.57 | 8.04 | 106.18 | -4.07 | 29.71 | 20.28 | 0 | 0 | 176.19 | 20.43 | 9.65 | 19.88 | 36.66 | -4.13 | 20.81 | -20.4 | 227.91 | 3.38 | 13.47 | -1.75 | 91.57 | -8.59 | 4.29 | 0.47 | 37.88 | 0.72 | 20.46 | 4.12 | 0.49 | 0.0 | 59.09 | 7.87 | 80.05 | 6.85 | -1.1 | 0 | 57.99 | 4.69 | 0.23 | -0.97 |
| 2022 (9) | 60.69 | 20.42 | 110.68 | 28.89 | 24.7 | 53.23 | 0 | 0 | 146.3 | -22.75 | 8.05 | -33.53 | 38.24 | -6.14 | 26.14 | 21.5 | 220.46 | 10.19 | 13.71 | -5.97 | 100.18 | -4.92 | 4.27 | 6.48 | 37.61 | 0.0 | 19.65 | 6.56 | 0.49 | 0.0 | 54.78 | -1.81 | 74.92 | 0.27 | 0.61 | 15.09 | 55.39 | -1.65 | 0.23 | -3.29 |
| 2021 (8) | 50.4 | 19.6 | 85.87 | 13.87 | 16.12 | 1512.0 | 0 | 0 | 189.38 | 44.28 | 12.11 | 117.41 | 40.74 | 6.68 | 21.51 | -26.06 | 200.07 | 9.83 | 14.58 | 1.32 | 105.36 | -3.68 | 4.01 | 0.0 | 37.61 | 0.0 | 18.44 | 2.39 | 0.49 | -12.5 | 55.79 | 16.37 | 74.72 | 12.34 | 0.53 | -57.94 | 56.32 | 14.47 | 0.24 | -4.53 |
| 2020 (7) | 42.14 | 13.86 | 75.41 | -5.01 | 1.0 | -96.05 | 0 | 0 | 131.26 | -4.68 | 5.57 | 9.43 | 38.19 | -2.18 | 29.09 | 2.62 | 182.16 | 2.99 | 14.39 | -3.62 | 109.39 | 34.04 | 4.01 | -3.61 | 37.61 | -2.39 | 18.01 | 2.56 | 0.56 | 14.29 | 47.94 | 0.63 | 66.51 | 1.23 | 1.26 | 0 | 49.2 | 4.5 | 0.25 | 1.52 |
| 2019 (6) | 37.01 | -5.03 | 79.39 | 28.34 | 25.33 | 138.29 | 0 | 0 | 137.7 | -23.86 | 5.09 | -72.28 | 39.04 | -9.38 | 28.35 | 19.03 | 176.87 | 23.75 | 14.93 | 1.7 | 81.61 | 2.49 | 4.16 | -7.76 | 38.53 | 0.0 | 17.56 | 11.63 | 0.49 | 0.0 | 47.64 | -13.98 | 65.7 | -8.24 | -0.56 | 0 | 47.08 | -18.04 | 0.24 | -1.24 |
| 2018 (5) | 38.97 | 7.36 | 61.86 | -17.29 | 10.63 | -38.38 | 0 | 0 | 180.86 | 24.58 | 18.36 | 201.48 | 43.08 | -7.33 | 23.82 | -25.62 | 142.92 | -4.69 | 14.68 | -15.73 | 79.63 | -3.39 | 4.51 | -5.65 | 38.53 | 0.0 | 15.73 | 4.03 | 0.49 | 0.0 | 55.38 | 28.28 | 71.6 | 21.81 | 2.06 | -47.45 | 57.44 | 21.98 | 0.25 | -1.64 |
| 2017 (4) | 36.3 | 66.9 | 74.79 | 59.37 | 17.25 | 2111.54 | 0 | 0 | 145.18 | 3.12 | 6.09 | -39.16 | 46.49 | 4.33 | 32.02 | 1.18 | 149.95 | 20.9 | 17.42 | 6.15 | 82.42 | 32.59 | 4.78 | -12.93 | 38.53 | 0.0 | 15.12 | 7.08 | 0.49 | 0.0 | 43.17 | -11.04 | 58.78 | -6.91 | 3.92 | 44.65 | 47.09 | -8.1 | 0.25 | -26.55 |
| 2016 (3) | 21.75 | 3.62 | 46.93 | -7.44 | 0.78 | -87.74 | 0 | 0 | 140.79 | -19.04 | 10.01 | -8.67 | 44.56 | -10.0 | 31.65 | 11.16 | 124.03 | 1.66 | 16.41 | -1.32 | 62.16 | 16.58 | 5.49 | -6.95 | 38.53 | 0.0 | 14.12 | 8.45 | 0.49 | 0.0 | 48.53 | 1.36 | 63.14 | 2.85 | 2.71 | -64.44 | 51.24 | -7.68 | 0.34 | -5.58 |
| 2015 (2) | 20.99 | -1.08 | 50.7 | -20.64 | 6.36 | -71.34 | 0 | 0 | 173.89 | 2.69 | 10.96 | 104.86 | 49.51 | -5.1 | 28.47 | -7.58 | 122.0 | -13.55 | 16.63 | -9.86 | 53.32 | 48.11 | 5.9 | -2.32 | 38.53 | -2.13 | 13.02 | 4.33 | 0.49 | 0.0 | 47.88 | 7.14 | 61.39 | 6.47 | 7.62 | -4.63 | 55.5 | 5.35 | 0.36 | -3.58 |
| 2014 (1) | 21.22 | 25.79 | 63.89 | 1.57 | 22.19 | 706.91 | 0 | 0 | 169.34 | 13.54 | 5.35 | -83.27 | 52.17 | 26.69 | 30.81 | 11.58 | 141.12 | 4.82 | 18.45 | 6.34 | 36.0 | -33.23 | 6.04 | 0.33 | 39.37 | 2.02 | 12.48 | 34.34 | 0.49 | 0.0 | 44.69 | -18.95 | 57.66 | -11.18 | 7.99 | 45.54 | 52.68 | -13.11 | 0.38 | 4.32 |
| 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) | 63.23 | -13.79 | 5.52 | 128.97 | 7.44 | 4.56 | 16.94 | -57.08 | -33.57 | 0 | 0 | 0 | 34.16 | -49.25 | -37.31 | 0.31 | -96.45 | -91.88 | 31.53 | -5.2 | -18.25 | 16.08 | 4.62 | -31.26 | 196.5 | -1.07 | -11.33 | 13.79 | -0.65 | 5.59 | 76.44 | 31.77 | -5.09 | 4.47 | 1.13 | 3.23 | 40.39 | 3.35 | 6.99 | 21.43 | 0.0 | 4.74 | 1.1 | 0.0 | 124.49 | 65.92 | 0.47 | 17.21 | 88.45 | 0.35 | 14.59 | 2.29 | 99.13 | 324.07 | 68.21 | 2.17 | 20.13 | 0.21 | -1.81 | -10.55 |
| 24Q2 (19) | 73.34 | 2.82 | 21.46 | 120.04 | 0.67 | 6.65 | 39.47 | -6.07 | 431.22 | 0 | 0 | 0 | 67.31 | 39.42 | 44.38 | 8.74 | 72.05 | 171.43 | 33.26 | -5.48 | -2.0 | 15.37 | -14.52 | -34.23 | 198.62 | -9.38 | -12.61 | 13.88 | 3.89 | 5.31 | 58.01 | -6.8 | -46.47 | 4.42 | 0.91 | 5.49 | 39.08 | 3.14 | 3.91 | 21.43 | 4.74 | 4.74 | 1.1 | 124.49 | 124.49 | 65.61 | 12.25 | 25.16 | 88.14 | 11.01 | 20.13 | 1.15 | 167.44 | 158.97 | 66.76 | 13.38 | 32.28 | 0.21 | -7.37 | -8.27 |
| 24Q1 (18) | 71.33 | 8.78 | 38.05 | 119.24 | 12.3 | -5.16 | 42.02 | 41.43 | 223.98 | 0 | 0 | 0 | 48.28 | 4.1 | 68.16 | 5.08 | 78.25 | 2216.67 | 35.19 | -4.01 | 1.68 | 17.98 | -13.61 | -32.98 | 219.19 | -3.83 | -3.98 | 13.36 | -0.82 | 0.23 | 62.24 | -32.03 | -36.29 | 4.38 | 2.1 | 3.06 | 37.89 | 0.03 | 0.74 | 20.46 | 0.0 | 4.12 | 0.49 | 0.0 | 0.0 | 58.45 | -1.08 | 7.21 | 79.4 | -0.81 | 6.35 | 0.43 | 139.09 | -58.25 | 58.88 | 1.53 | 5.99 | 0.23 | 1.67 | 0.84 |
| 23Q4 (17) | 65.57 | 9.43 | 8.04 | 106.18 | -13.92 | -4.07 | 29.71 | 16.51 | 20.28 | 0 | 0 | 0 | 46.38 | -14.88 | 32.1 | 2.85 | -25.39 | 66.67 | 36.66 | -4.95 | -4.13 | 20.81 | -11.03 | -20.4 | 227.91 | 2.84 | 3.38 | 13.47 | 3.14 | -1.75 | 91.57 | 13.7 | -8.59 | 4.29 | -0.92 | 0.47 | 37.88 | 0.34 | 0.72 | 20.46 | 0.0 | 4.12 | 0.49 | 0.0 | 0.0 | 59.09 | 5.07 | 7.87 | 80.05 | 3.71 | 6.85 | -1.1 | -303.7 | -280.33 | 57.99 | 2.13 | 4.69 | 0.23 | -3.26 | -0.97 |
| 23Q3 (16) | 59.92 | -0.76 | 64.75 | 123.35 | 9.59 | 11.18 | 25.5 | 243.2 | 510.05 | 0 | 0 | 0 | 54.49 | 16.88 | 56.45 | 3.82 | 18.63 | 95.9 | 38.57 | 13.64 | -6.09 | 23.39 | 0.1 | -0.01 | 221.62 | -2.49 | 3.64 | 13.06 | -0.91 | -5.98 | 80.54 | -25.68 | -14.04 | 4.33 | 3.34 | 2.36 | 37.75 | 0.37 | 0.37 | 20.46 | 0.0 | 4.12 | 0.49 | 0.0 | 0.0 | 56.24 | 7.29 | 6.21 | 77.19 | 5.21 | 5.61 | 0.54 | 127.69 | -66.25 | 56.78 | 12.5 | 4.09 | 0.23 | 0.69 | 1.05 |
| 23Q2 (15) | 60.38 | 16.86 | 48.28 | 112.56 | -10.47 | 16.14 | 7.43 | -42.71 | 36.83 | 0 | 0 | 0 | 46.62 | 62.38 | 53.36 | 3.22 | 1441.67 | 250.0 | 33.94 | -1.94 | -5.09 | 23.36 | -12.89 | 28.41 | 227.27 | -0.44 | 9.69 | 13.18 | -1.13 | -9.6 | 108.37 | 10.92 | 13.65 | 4.19 | -1.41 | 1.7 | 37.61 | 0.0 | 0.0 | 20.46 | 4.12 | 4.12 | 0.49 | 0.0 | 0.0 | 52.42 | -3.85 | 2.78 | 73.37 | -1.73 | 3.13 | -1.95 | -289.32 | -225.81 | 50.47 | -9.14 | -3.96 | 0.23 | 1.83 | 0.16 |
| 23Q1 (14) | 51.67 | -14.86 | 21.01 | 125.73 | 13.6 | 29.78 | 12.97 | -47.49 | 24.35 | 0 | 0 | 0 | 28.71 | -18.23 | -37.53 | -0.24 | -114.04 | -106.94 | 34.61 | -9.49 | -13.67 | 26.82 | 2.61 | 33.29 | 228.28 | 3.55 | 14.88 | 13.33 | -2.77 | -16.16 | 97.7 | -2.48 | 8.17 | 4.25 | -0.47 | 3.16 | 37.61 | 0.0 | 0.0 | 19.65 | 0.0 | 6.56 | 0.49 | 0.0 | 0.0 | 54.52 | -0.47 | -8.0 | 74.66 | -0.35 | -4.51 | 1.03 | 68.85 | -70.06 | 55.55 | 0.29 | -11.4 | 0.23 | -0.16 | -2.29 |
| 22Q4 (13) | 60.69 | 66.87 | 20.42 | 110.68 | -0.24 | 28.89 | 24.7 | 490.91 | 53.23 | 0 | 0 | 0 | 35.11 | 0.8 | -45.49 | 1.71 | -12.31 | -74.85 | 38.24 | -6.89 | -6.14 | 26.14 | 11.76 | 21.5 | 220.46 | 3.1 | 10.19 | 13.71 | -1.3 | -5.97 | 100.18 | 6.93 | -4.92 | 4.27 | 0.95 | 6.48 | 37.61 | 0.0 | 0.0 | 19.65 | 0.0 | 6.56 | 0.49 | 0.0 | 0.0 | 54.78 | 3.46 | -1.81 | 74.92 | 2.5 | 0.27 | 0.61 | -61.88 | 15.09 | 55.39 | 1.54 | -1.65 | 0.23 | -1.3 | -3.29 |
| 22Q3 (12) | 36.37 | -10.68 | -10.92 | 110.95 | 14.48 | 9.06 | 4.18 | -23.02 | -68.45 | 0 | 0 | 0 | 34.83 | 14.57 | -37.56 | 1.95 | 111.96 | -35.0 | 41.07 | 14.85 | 6.81 | 23.39 | 28.55 | 7.35 | 213.83 | 3.2 | 3.83 | 13.89 | -4.73 | 0.87 | 93.69 | -1.74 | 2.88 | 4.23 | 2.67 | 6.02 | 37.61 | 0.0 | 0.0 | 19.65 | 0.0 | 6.56 | 0.49 | 0.0 | 0.0 | 52.95 | 3.82 | 7.8 | 73.09 | 2.74 | 7.41 | 1.6 | 3.23 | 1700.0 | 54.55 | 3.81 | 11.28 | 0.23 | -0.19 | -4.79 |
| 22Q2 (11) | 40.72 | -4.64 | -2.75 | 96.92 | 0.04 | -3.74 | 5.43 | -47.94 | -46.08 | 0 | 0 | 0 | 30.4 | -33.86 | -8.13 | 0.92 | -73.41 | 58.62 | 35.76 | -10.8 | -8.1 | 18.19 | -9.58 | -27.82 | 207.19 | 4.27 | -1.95 | 14.58 | -8.3 | 3.77 | 95.35 | 5.57 | 1.12 | 4.12 | 0.0 | 4.83 | 37.61 | 0.0 | 0.0 | 19.65 | 6.56 | 9.11 | 0.49 | 0.0 | -12.5 | 51.0 | -13.94 | 9.98 | 71.14 | -9.02 | 9.53 | 1.55 | -54.94 | 5266.67 | 52.55 | -16.19 | 13.4 | 0.23 | -0.66 | -5.03 |
| 22Q1 (10) | 42.7 | -15.28 | 15.5 | 96.88 | 12.82 | 10.66 | 10.43 | -35.3 | 62.46 | 0 | 0 | 0 | 45.96 | -28.64 | 27.31 | 3.46 | -49.12 | 98.85 | 40.09 | -1.6 | 3.35 | 20.12 | -6.47 | -24.95 | 198.71 | -0.68 | 5.27 | 15.9 | 9.05 | 10.49 | 90.32 | -14.27 | 1.24 | 4.12 | 2.74 | 3.26 | 37.61 | 0.0 | 0.0 | 18.44 | 0.0 | 2.39 | 0.49 | 0.0 | -12.5 | 59.26 | 6.22 | 19.28 | 78.19 | 4.64 | 14.56 | 3.44 | 549.06 | 681.82 | 62.7 | 11.33 | 25.1 | 0.23 | -1.18 | -5.8 |
| 21Q4 (9) | 50.4 | 23.44 | 19.6 | 85.87 | -15.59 | 13.87 | 16.12 | 21.66 | 1512.0 | 0 | 0 | 0 | 64.41 | 15.47 | 25.04 | 6.8 | 126.67 | 62.68 | 40.74 | 5.96 | 6.68 | 21.51 | -1.26 | -26.07 | 200.07 | -2.85 | 9.83 | 14.58 | 5.88 | 1.32 | 105.36 | 15.69 | -3.68 | 4.01 | 0.5 | 0.0 | 37.61 | 0.0 | 0.0 | 18.44 | 0.0 | 2.39 | 0.49 | 0.0 | -12.5 | 55.79 | 13.58 | 16.37 | 74.72 | 9.8 | 12.34 | 0.53 | 630.0 | -57.94 | 56.32 | 14.89 | 14.47 | 0.24 | -2.83 | -4.53 |
| 21Q3 (8) | 40.83 | -2.48 | -2.53 | 101.73 | 1.03 | 3.93 | 13.25 | 31.58 | 13150.0 | 0 | 0 | 0 | 55.78 | 68.57 | 65.72 | 3.0 | 417.24 | 138.1 | 38.45 | -1.18 | 9.67 | 21.79 | -13.57 | -30.2 | 205.94 | -2.54 | 10.39 | 13.77 | -1.99 | -5.03 | 91.07 | -3.41 | -8.41 | 3.99 | 1.53 | 0.0 | 37.61 | 0.0 | 0.0 | 18.44 | 2.39 | 2.39 | 0.49 | -12.5 | -12.5 | 49.12 | 5.93 | 12.33 | 68.05 | 4.77 | 9.21 | -0.1 | -233.33 | 91.6 | 49.02 | 5.78 | 15.23 | 0.24 | -0.44 | -2.04 |
| 21Q2 (7) | 41.87 | 13.25 | 12.31 | 100.69 | 15.01 | -0.72 | 10.07 | 56.85 | -13.93 | 0 | 0 | 0 | 33.09 | -8.34 | 41.29 | 0.58 | -66.67 | -17.14 | 38.91 | 0.31 | 19.8 | 25.21 | -5.97 | 0 | 211.31 | 11.95 | 14.85 | 14.05 | -2.36 | -0.71 | 94.29 | 5.69 | 11.97 | 3.93 | -1.5 | -1.26 | 37.61 | 0.0 | -2.39 | 18.01 | 0.0 | 0 | 0.56 | 0.0 | 0 | 46.37 | -6.66 | 0 | 64.95 | -4.84 | 4.15 | -0.03 | -106.82 | 98.94 | 46.34 | -7.54 | 1737.46 | 0.25 | -1.47 | -1.86 |
| 21Q1 (6) | 36.97 | -12.27 | -5.11 | 87.55 | 16.1 | -10.15 | 6.42 | 542.0 | -75.64 | 0 | 0 | 0 | 36.1 | -29.92 | 59.31 | 1.74 | -58.37 | 400.0 | 38.79 | 1.57 | 19.35 | 26.81 | -7.86 | 0 | 188.76 | 3.62 | 6.23 | 14.39 | 0.0 | -0.96 | 89.21 | -18.45 | 31.68 | 3.99 | -0.5 | -2.44 | 37.61 | 0.0 | -2.39 | 18.01 | 0.0 | 0 | 0.56 | 0.0 | 0 | 49.68 | 3.63 | 0 | 68.25 | 2.62 | 4.81 | 0.44 | -65.08 | 126.51 | 50.12 | 1.87 | 3119.28 | 0.25 | 0.16 | 1.19 |
| 20Q4 (5) | 42.14 | 0.6 | 13.86 | 75.41 | -22.96 | -5.01 | 1.0 | 900.0 | -96.05 | 0 | 0 | 0 | 51.51 | 53.03 | 58.1 | 4.18 | 231.75 | 326.53 | 38.19 | 8.93 | -2.18 | 29.10 | -6.78 | 0 | 182.16 | -2.35 | 2.99 | 14.39 | -0.76 | -3.62 | 109.39 | 10.02 | 34.04 | 4.01 | 0.5 | -3.61 | 37.61 | 0.0 | -2.39 | 18.01 | 0.0 | 2.56 | 0.56 | 0.0 | 14.29 | 47.94 | 9.63 | 0.63 | 66.51 | 6.74 | 1.23 | 1.26 | 205.88 | 325.0 | 49.2 | 15.66 | 4.5 | 0.25 | -0.3 | 1.52 |
| 20Q3 (4) | 41.89 | 12.37 | 0.0 | 97.88 | -3.49 | 0.0 | 0.1 | -99.15 | 0.0 | 0 | 0 | 0.0 | 33.66 | 43.72 | 0.0 | 1.26 | 80.0 | 0.0 | 35.06 | 7.94 | 0.0 | 31.21 | 0 | 0.0 | 186.55 | 1.4 | 0.0 | 14.5 | 2.47 | 0.0 | 99.43 | 18.07 | 0.0 | 3.99 | 0.25 | 0.0 | 37.61 | -2.39 | 0.0 | 18.01 | 0 | 0.0 | 0.56 | 0 | 0.0 | 43.73 | 0 | 0.0 | 62.31 | -0.08 | 0.0 | -1.19 | 57.95 | 0.0 | 42.54 | 1603.18 | 0.0 | 0.25 | -0.26 | 0.0 |
