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) | 91.92 | 44.87 | 113.71 | 5.46 | 0.03 | 0 | 0 | 0 | 298.27 | 14.4 | 69.66 | 15.85 | 98.86 | 9.24 | 33.14 | -4.51 | 65.28 | -9.96 | 0.76 | 204.0 | 0.1 | 0 | 0.35 | -14.63 | 20.0 | 0.0 | 0 | 0 | 0.33 | 0 | 271.12 | 18.56 | 271.45 | 18.71 | -14.02 | 0 | 257.1 | 16.44 | 0.00 | -8.6 |
| 2022 (9) | 63.45 | 45.06 | 107.82 | 190.39 | 0 | 0 | 0 | 0 | 260.73 | 2.65 | 60.13 | -6.66 | 90.5 | 20.94 | 34.71 | 17.82 | 72.5 | 36.74 | 0.25 | 0 | 0 | 0 | 0.41 | -21.15 | 20.0 | 0.0 | 0 | 0 | 0 | 0 | 228.67 | 17.09 | 228.67 | 17.09 | -7.87 | 0 | 220.8 | 20.67 | 0.00 | -21.0 |
| 2021 (8) | 43.74 | 0.32 | 37.13 | -61.21 | 7.67 | 0.0 | 0 | 0 | 254.0 | 32.96 | 64.42 | 32.96 | 74.83 | 5.93 | 29.46 | -20.33 | 53.02 | 45.86 | 0 | 0 | 28.06 | -21.36 | 0.52 | -13.33 | 20.0 | 5.82 | 0 | 0 | 0 | 0 | 195.3 | 31.96 | 195.3 | 31.96 | -12.32 | 0 | 182.98 | 33.35 | 0.00 | -36.02 |
| 2020 (7) | 43.6 | -16.73 | 95.73 | -20.17 | 7.67 | 0.0 | 0 | 0 | 191.03 | 20.17 | 48.45 | 77.73 | 70.64 | 41.28 | 36.98 | 17.56 | 36.35 | 15.29 | 0 | 0 | 35.68 | -22.95 | 0.6 | 0.0 | 18.9 | 0.0 | 0 | 0 | 0 | 0 | 148.0 | 36.18 | 148.0 | 36.18 | -10.78 | 0 | 137.22 | 45.67 | 0.00 | -28.11 |
| 2019 (6) | 52.36 | 34.67 | 119.91 | 11.6 | 7.67 | 0 | 0 | 0 | 158.96 | 1.89 | 27.26 | -3.98 | 50.0 | 0.1 | 31.45 | -1.76 | 31.53 | -22.78 | 0 | 0 | 46.31 | 32.2 | 0.6 | -22.08 | 18.9 | 0.0 | 0 | 0 | 0 | 0 | 108.68 | 19.53 | 108.68 | 19.47 | -14.48 | 0 | 94.2 | 13.03 | 0.00 | -15.35 |
| 2018 (5) | 38.88 | 92.76 | 107.45 | 39.47 | 0 | 0 | 0 | 0 | 156.01 | 13.73 | 28.39 | -13.97 | 49.95 | -8.04 | 32.02 | -19.14 | 40.83 | 3.08 | 0 | 0 | 35.03 | 118.94 | 0.77 | 1.32 | 18.9 | 0.0 | 0 | 0 | 0.05 | -76.19 | 90.92 | 19.8 | 90.97 | 19.52 | -7.58 | 0 | 83.34 | 16.23 | 0.00 | -6.7 |
| 2017 (4) | 20.17 | 10.4 | 77.04 | -1.38 | 4.37 | 0.0 | 0 | 0 | 137.18 | 29.15 | 33.0 | 71.96 | 54.32 | 44.24 | 39.60 | 11.69 | 39.61 | 83.55 | 0 | 0 | 16.0 | -21.38 | 0.76 | -1.3 | 18.9 | 5.59 | 0 | 0 | 0.21 | -67.69 | 75.89 | 45.11 | 76.11 | 43.74 | -4.19 | 0 | 71.7 | 46.99 | 0.00 | -93.99 |
| 2016 (3) | 18.27 | -12.33 | 78.12 | 22.33 | 4.37 | -5.21 | 0 | 0 | 106.22 | 20.75 | 19.19 | 40.28 | 37.66 | 24.04 | 35.45 | 2.73 | 21.58 | 9.88 | 0.57 | -48.18 | 20.35 | -22.8 | 0.77 | -28.7 | 17.9 | 0.0 | 0 | 0 | 0.65 | -15.58 | 52.3 | 28.82 | 52.95 | 27.99 | -3.52 | 0 | 48.78 | 8.79 | 0.01 | -27.72 |
| 2015 (2) | 20.84 | 26.69 | 63.86 | 20.02 | 4.61 | 1904.35 | 0 | 0 | 87.97 | 4.99 | 13.68 | -22.76 | 30.36 | 9.29 | 34.51 | 4.09 | 19.64 | 6.33 | 1.1 | -50.23 | 26.36 | 38.74 | 1.08 | 4.85 | 17.9 | 4.99 | 0 | 0 | 0.77 | 133.33 | 40.6 | 11.51 | 41.37 | 12.63 | 4.24 | -31.61 | 44.84 | 5.23 | 0.01 | -4.64 |
| 2014 (1) | 16.45 | 11.9 | 53.21 | 82.6 | 0.23 | 0.0 | 0 | 0 | 83.79 | 14.78 | 17.71 | 3.57 | 27.78 | 25.93 | 33.15 | 9.71 | 18.47 | 19.7 | 2.21 | -20.79 | 19.0 | 91.34 | 1.03 | 49.28 | 17.05 | 0.0 | 0 | 0 | 0.33 | -35.29 | 36.41 | 24.65 | 36.73 | 23.59 | 6.2 | 96.83 | 42.61 | 31.67 | 0.02 | -5.09 |
| 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) | 76.6 | 51.08 | -6.25 | 40.75 | -20.8 | -59.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | 73.81 | -12.42 | -2.42 | 17.32 | -23.4 | -10.72 | 104.16 | -7.24 | -14.16 | 34.30 | -6.68 | -18.78 | 69.4 | 5.78 | 5.47 | 0.9 | 69.81 | 47.54 | 0 | 0 | -100.0 | 0.3 | 0.0 | -6.25 | 20.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0.33 | 0.0 | 0.0 | 294.61 | 6.25 | 15.94 | 294.93 | 6.24 | 15.92 | 2.66 | 161.29 | 137.73 | 297.27 | 8.91 | 20.33 | 0.00 | -5.22 | -10.77 |
| 24Q2 (19) | 50.7 | -34.12 | -20.51 | 51.45 | -44.67 | -50.54 | 0 | 0 | -100.0 | 0 | 0 | 0 | 84.28 | 16.96 | 5.32 | 22.61 | 23.62 | 32.69 | 112.29 | 3.66 | -3.83 | 36.75 | 2.21 | -14.23 | 65.61 | -1.91 | -0.18 | 0.53 | -44.21 | 29.27 | 0 | 0 | -100.0 | 0.3 | -6.25 | -9.09 | 20.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0.33 | 0.0 | 0.0 | 277.28 | 8.88 | 18.14 | 277.61 | 8.87 | 18.12 | -4.34 | 41.35 | 75.31 | 272.94 | 10.38 | 25.7 | 0.00 | -5.81 | -12.63 |
| 24Q1 (18) | 76.96 | -16.28 | 46.2 | 92.98 | -18.23 | -3.77 | 0 | -100.0 | 0 | 0 | 0 | 0 | 72.06 | -2.04 | 4.34 | 18.29 | 7.65 | 12.69 | 108.33 | 9.58 | 3.67 | 35.96 | 8.49 | -8.92 | 66.89 | 2.47 | -7.24 | 0.95 | 25.0 | 280.0 | 0 | -100.0 | -100.0 | 0.32 | -8.57 | -15.79 | 20.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0.33 | 0.0 | 0 | 254.67 | -6.07 | 16.83 | 255.0 | -6.06 | 16.98 | -7.4 | 47.22 | -17.83 | 247.27 | -3.82 | 16.8 | 0.00 | 2.36 | -8.62 |
| 23Q4 (17) | 91.92 | 12.5 | 44.87 | 113.71 | 12.62 | 5.46 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 73.56 | -2.75 | 17.43 | 16.99 | -12.42 | 26.6 | 98.86 | -18.53 | 9.24 | 33.14 | -21.51 | -4.52 | 65.28 | -0.79 | -9.96 | 0.76 | 24.59 | 204.0 | 0.1 | -9.09 | 0 | 0.35 | 9.38 | -14.63 | 20.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0.33 | 0.0 | 0 | 271.12 | 6.7 | 18.56 | 271.45 | 6.69 | 18.71 | -14.02 | -98.87 | -78.14 | 257.1 | 4.07 | 16.44 | 0.00 | -2.36 | -8.6 |
| 23Q3 (16) | 81.71 | 28.11 | 91.85 | 100.97 | -2.94 | 10.18 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 75.64 | -5.47 | 24.47 | 19.4 | 13.85 | 39.47 | 121.34 | 3.92 | 42.15 | 42.23 | -1.46 | 26.52 | 65.8 | 0.11 | -5.21 | 0.61 | 48.78 | 0 | 0.11 | -8.33 | 0 | 0.32 | -3.03 | -28.89 | 20.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0.33 | 0.0 | 0 | 254.1 | 8.26 | 18.05 | 254.43 | 8.25 | 18.2 | -7.05 | 59.9 | -99.72 | 247.05 | 13.78 | 16.69 | 0.00 | -7.2 | -8.57 |
| 23Q2 (15) | 63.78 | 21.16 | 40.58 | 104.03 | 7.67 | 20.75 | 0.01 | 0 | 0 | 0 | 0 | 0 | 80.02 | 15.87 | 10.8 | 17.04 | 4.99 | 6.37 | 116.76 | 11.73 | 30.24 | 42.85 | 8.53 | 25.04 | 65.73 | -8.85 | 3.74 | 0.41 | 64.0 | 0 | 0.12 | 20.0 | 0 | 0.33 | -13.16 | -31.25 | 20.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0.33 | 0 | 0 | 234.71 | 7.67 | 16.49 | 235.03 | 7.82 | 16.65 | -17.58 | -179.94 | -191.54 | 217.13 | 2.56 | 11.09 | 0.00 | -1.48 | -5.7 |
| 23Q1 (14) | 52.64 | -17.04 | 89.56 | 96.62 | -10.39 | 249.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | 69.06 | 10.25 | 6.1 | 16.23 | 20.94 | -3.28 | 104.5 | 15.47 | 28.44 | 39.48 | 13.74 | 26.04 | 72.11 | -0.54 | 22.34 | 0.25 | 0.0 | 0 | 0.1 | 0 | 0 | 0.38 | -7.32 | -22.45 | 20.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 217.99 | -4.67 | 17.54 | 217.99 | -4.67 | 17.54 | -6.28 | 20.2 | -292.5 | 211.71 | -4.12 | 15.15 | 0.00 | 2.39 | -18.91 |
| 22Q4 (13) | 63.45 | 48.98 | 45.06 | 107.82 | 17.66 | 190.39 | 0 | 0 | -100.0 | 0 | 0 | 0 | 62.64 | 3.08 | 8.6 | 13.42 | -3.52 | -16.44 | 90.5 | 6.02 | 20.94 | 34.71 | 4.0 | 17.82 | 72.5 | 4.44 | 36.74 | 0.25 | 0 | 0 | 0 | 0 | -100.0 | 0.41 | -8.89 | -21.15 | 20.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 228.67 | 6.23 | 17.09 | 228.67 | 6.23 | 17.09 | -7.87 | -122.95 | 36.12 | 220.8 | 4.29 | 20.67 | 0.00 | -2.33 | -21.0 |
| 22Q3 (12) | 42.59 | -6.13 | -7.69 | 91.64 | 6.37 | -23.61 | 0 | 0 | -100.0 | 0 | 0 | 0 | 60.77 | -15.85 | -8.79 | 13.91 | -13.17 | -13.12 | 85.36 | -4.79 | -0.22 | 33.38 | -2.6 | -2.38 | 69.42 | 9.56 | 58.96 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.45 | -6.25 | -19.64 | 20.0 | 0.0 | 5.82 | 0 | 0 | 0 | 0 | 0 | 0 | 215.25 | 6.83 | 20.09 | 215.25 | 6.83 | 20.09 | -3.53 | 41.46 | 75.9 | 211.72 | 8.32 | 28.63 | 0.00 | -4.28 | -41.46 |
| 22Q2 (11) | 45.37 | 63.38 | 8.05 | 86.15 | 211.35 | -18.94 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 72.22 | 10.95 | 2.66 | 16.02 | -4.53 | -10.4 | 89.65 | 10.19 | 0.16 | 34.27 | 9.4 | -9.73 | 63.36 | 7.5 | 62.13 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.48 | -2.04 | -11.11 | 20.0 | 0.0 | 5.82 | 0 | 0 | 0 | 0 | 0 | 0 | 201.48 | 8.64 | 23.43 | 201.48 | 8.64 | 23.43 | -6.03 | -276.88 | 58.15 | 195.45 | 6.3 | 31.33 | 0.00 | -15.28 | -43.14 |
| 22Q1 (10) | 27.77 | -36.51 | -52.02 | 27.67 | -25.48 | -73.45 | 25.23 | 228.94 | 228.94 | 0 | 0 | 0 | 65.09 | 12.85 | 9.69 | 16.78 | 4.48 | 15.96 | 81.36 | 8.73 | 7.45 | 31.32 | 6.32 | -9.49 | 58.94 | 11.17 | 63.22 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.49 | -5.77 | -12.5 | 20.0 | 0.0 | 5.82 | 0 | 0 | 0 | 0 | 0 | 0 | 185.46 | -5.04 | 27.74 | 185.46 | -5.04 | 27.74 | -1.6 | 87.01 | 87.17 | 183.86 | 0.48 | 38.54 | 0.00 | -0.25 | -37.46 |
| 21Q4 (9) | 43.74 | -5.2 | 0.32 | 37.13 | -69.05 | -61.21 | 7.67 | 0.0 | 0.0 | 0 | 0 | 0 | 57.68 | -13.43 | 7.01 | 16.06 | 0.31 | 1.52 | 74.83 | -12.53 | 5.93 | 29.46 | -13.83 | -20.33 | 53.02 | 21.41 | 45.86 | 0 | 0 | 0 | 28.06 | 0.04 | -21.36 | 0.52 | -7.14 | -13.33 | 20.0 | 5.82 | 5.82 | 0 | 0 | 0 | 0 | 0 | 0 | 195.3 | 8.96 | 31.96 | 195.3 | 8.96 | 31.96 | -12.32 | 15.9 | -14.29 | 182.98 | 11.17 | 33.35 | 0.00 | -27.63 | -36.02 |
| 21Q3 (8) | 46.14 | 9.88 | 11.26 | 119.97 | 12.88 | 19.04 | 7.67 | 0.0 | 0.0 | 0 | 0 | 0 | 66.63 | -5.29 | 27.64 | 16.01 | -10.46 | 3.83 | 85.55 | -4.42 | 29.78 | 34.19 | -9.94 | -7.65 | 43.67 | 11.75 | 31.66 | 0 | 0 | 0 | 28.05 | -11.99 | -21.36 | 0.56 | 3.7 | 9.8 | 18.9 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 179.24 | 9.81 | 35.6 | 179.24 | 9.81 | 35.6 | -14.65 | -1.67 | 7.69 | 164.59 | 10.6 | 41.51 | 0.00 | -7.03 | -19.81 |
| 21Q2 (7) | 41.99 | -27.45 | -18.28 | 106.28 | 2.0 | -11.9 | 7.67 | 0.0 | 0.0 | 0 | 0 | 0 | 70.35 | 18.55 | 31.84 | 17.88 | 23.57 | 35.76 | 89.51 | 18.21 | 52.75 | 37.96 | 9.69 | 0 | 39.08 | 8.22 | 23.67 | 0 | 0 | 0 | 31.87 | 0.03 | -24.99 | 0.54 | -3.57 | 3.85 | 18.9 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 163.23 | 12.43 | 0 | 163.23 | 12.43 | 39.58 | -14.41 | -15.56 | 25.53 | 148.82 | 12.14 | 869.1 | 0.00 | -6.81 | -30.36 |
| 21Q1 (6) | 57.88 | 32.75 | -7.17 | 104.2 | 8.85 | -18.94 | 7.67 | 0.0 | 0.0 | 0 | 0 | 0 | 59.34 | 10.09 | 87.96 | 14.47 | -8.53 | 257.28 | 75.72 | 7.19 | 70.85 | 34.61 | -6.41 | 0 | 36.11 | -0.66 | 18.63 | 0 | 0 | 0 | 31.86 | -10.71 | -25.0 | 0.56 | -6.67 | 0.0 | 18.9 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 145.18 | -1.91 | 28.8 | 145.18 | -1.91 | 28.8 | -12.47 | -15.68 | 25.33 | 132.71 | -3.29 | 38.21 | 0.00 | 2.05 | -25.9 |
| 20Q4 (5) | 43.6 | 5.14 | -16.73 | 95.73 | -5.01 | -20.17 | 7.67 | 0.0 | 0.0 | 0 | 0 | 0 | 53.9 | 3.26 | 31.69 | 15.82 | 2.59 | 90.6 | 70.64 | 7.16 | 41.28 | 36.98 | -0.12 | 0 | 36.35 | 9.59 | 15.29 | 0 | 0 | 0 | 35.68 | 0.03 | -22.95 | 0.6 | 17.65 | 0.0 | 18.9 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 148.0 | 11.97 | 36.18 | 148.0 | 11.97 | 36.18 | -10.78 | 32.07 | 25.55 | 137.22 | 17.98 | 45.67 | 0.00 | -9.3 | -28.11 |
| 20Q3 (4) | 41.47 | -19.29 | 0.0 | 100.78 | -16.46 | 0.0 | 7.67 | 0.0 | 0.0 | 0 | 0 | 0.0 | 52.2 | -2.17 | 0.0 | 15.42 | 17.08 | 0.0 | 65.92 | 12.49 | 0.0 | 37.02 | 0 | 0.0 | 33.17 | 4.97 | 0.0 | 0 | 0 | 0.0 | 35.67 | -16.05 | 0.0 | 0.51 | -1.92 | 0.0 | 18.9 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 132.18 | 0 | 0.0 | 132.18 | 13.03 | 0.0 | -15.87 | 17.98 | 0.0 | 116.31 | 701.09 | 0.0 | 0.00 | -19.26 | 0.0 |
