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) | 63.57 | 16.62 | 55.57 | 3.6 | 37.41 | 23.06 | 1.04 | -61.05 | 424.52 | -13.39 | 15.04 | -42.55 | 152.13 | -11.2 | 35.84 | 2.52 | 84.79 | -12.73 | 36.89 | -0.54 | 118.58 | -15.23 | 2.32 | -6.83 | 117.83 | 0.0 | 50.83 | 5.81 | 9.78 | -17.26 | 75.85 | -0.21 | 136.46 | 0.44 | -13.59 | 0 | 62.26 | -5.99 | 0.02 | 53.77 |
| 2022 (9) | 54.51 | 28.26 | 53.64 | 16.91 | 30.4 | -29.73 | 2.67 | 1.52 | 490.14 | -2.89 | 26.18 | -26.23 | 171.32 | -14.64 | 34.95 | -12.11 | 97.16 | -9.01 | 37.09 | -1.75 | 139.88 | 11.85 | 2.49 | -4.6 | 117.83 | -5.0 | 48.04 | 8.27 | 11.82 | 51.15 | 76.01 | 2.3 | 135.86 | 7.41 | -9.78 | 0 | 66.23 | 6.0 | 0.01 | -28.51 |
| 2021 (8) | 42.5 | -30.42 | 45.88 | 4.18 | 43.26 | 95.66 | 2.63 | -0.75 | 504.71 | 31.54 | 35.49 | 39.56 | 200.71 | 14.54 | 39.77 | -12.92 | 106.78 | 42.51 | 37.75 | 3.03 | 125.06 | -5.15 | 2.61 | -7.45 | 124.03 | 0.0 | 44.37 | 5.92 | 7.82 | -45.81 | 74.3 | 42.5 | 126.49 | 16.63 | -11.82 | 0 | 62.48 | 41.01 | 0.02 | -0.2 |
| 2020 (7) | 61.08 | 1.63 | 44.04 | -0.25 | 22.11 | -51.37 | 2.65 | 2.71 | 383.7 | -4.94 | 25.43 | 3.12 | 175.23 | 14.07 | 45.67 | 20.0 | 74.93 | 4.33 | 36.64 | 7.8 | 131.85 | 10.58 | 2.82 | -18.02 | 124.03 | 0.0 | 41.89 | 6.24 | 14.43 | 182.39 | 52.14 | -7.64 | 108.45 | 7.39 | -7.83 | 0 | 44.31 | 5.45 | 0.02 | -24.39 |
| 2019 (6) | 60.1 | -1.23 | 44.15 | -14.21 | 45.47 | 23.69 | 2.58 | -2.64 | 403.63 | -6.78 | 24.66 | 58.99 | 153.61 | 3.91 | 38.06 | 11.47 | 71.82 | -9.3 | 33.99 | 58.09 | 119.24 | -15.83 | 3.44 | -10.65 | 124.03 | 0.0 | 39.43 | 4.09 | 5.11 | 19.67 | 56.45 | 24.34 | 100.99 | 15.35 | -14.43 | 0 | 42.02 | 4.29 | 0.02 | -20.06 |
| 2018 (5) | 60.85 | -23.79 | 51.46 | -15.71 | 36.76 | -40.12 | 2.65 | -24.72 | 433.0 | 4.21 | 15.51 | -18.8 | 147.83 | -1.3 | 34.14 | -5.28 | 79.18 | 1.47 | 21.5 | 6.65 | 141.66 | 9.07 | 3.85 | 21.07 | 124.03 | 7.01 | 37.88 | 5.31 | 4.27 | 0.0 | 45.4 | 1.5 | 87.55 | 3.04 | -5.11 | 0 | 40.29 | -11.08 | 0.03 | 8.02 |
| 2017 (4) | 79.84 | -2.95 | 61.05 | 70.48 | 61.39 | 59.7 | 3.52 | 0 | 415.51 | 7.42 | 19.1 | -27.27 | 149.77 | 16.03 | 36.04 | 8.01 | 78.03 | 17.8 | 20.16 | 21.08 | 129.88 | 0.14 | 3.18 | 736.84 | 115.91 | 5.0 | 35.97 | 7.89 | 4.27 | 0.0 | 44.73 | -12.41 | 84.97 | -4.18 | 0.58 | -86.35 | 45.31 | -18.09 | 0.03 | 3.39 |
| 2016 (3) | 82.27 | 10.44 | 35.81 | 58.03 | 38.44 | 48.88 | 0 | 0 | 386.8 | 0.5 | 26.26 | -8.57 | 129.08 | 6.05 | 33.37 | 5.52 | 66.24 | 6.09 | 16.65 | 6.12 | 129.7 | 4.65 | 0.38 | -22.45 | 110.39 | 7.99 | 33.34 | 9.42 | 4.27 | 0.0 | 51.07 | -2.13 | 88.68 | 2.02 | 4.25 | -83.6 | 55.32 | -29.16 | 0.03 | 10.25 |
| 2015 (2) | 74.49 | 37.51 | 22.66 | -39.38 | 25.82 | -0.27 | 0 | 0 | 384.87 | -4.6 | 28.72 | 24.49 | 121.72 | -7.42 | 31.63 | -2.96 | 62.44 | -11.29 | 15.69 | 5.66 | 123.94 | 27.12 | 0.49 | -18.33 | 102.22 | 0.0 | 30.47 | 8.16 | 4.27 | 0.0 | 52.18 | 15.88 | 86.92 | 12.2 | 25.91 | -17.67 | 78.09 | 2.08 | 0.02 | -0.44 |
| 2014 (1) | 54.17 | 11.81 | 37.38 | -20.94 | 25.89 | -7.96 | 0 | 0 | 403.43 | 5.64 | 23.07 | 19.53 | 131.48 | 7.37 | 32.59 | 1.64 | 70.39 | 7.45 | 14.85 | 1.09 | 97.5 | 34.95 | 0.6 | 17.65 | 102.22 | 3.0 | 28.17 | 7.36 | 4.27 | 0.0 | 45.03 | 9.24 | 77.47 | 8.0 | 31.47 | 33.12 | 76.5 | 17.95 | 0.02 | 46.77 |
| 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) | 59.13 | 5.14 | -4.81 | 40.77 | -7.09 | -35.03 | 48.89 | 13.59 | 611.64 | 1.08 | -0.92 | 0.0 | 113.34 | -2.04 | 0.59 | 4.57 | 2.7 | -23.83 | 164.06 | 3.68 | -1.59 | 37.56 | 3.53 | -2.09 | 90.38 | 1.84 | 5.08 | 39.59 | -0.8 | 5.86 | 126.71 | -6.93 | -18.54 | 2.22 | -0.89 | -5.13 | 117.83 | 0.0 | 0.0 | 52.31 | 0.0 | 2.91 | 13.59 | 0.0 | 38.96 | 75.09 | 7.19 | 4.2 | 140.99 | 3.71 | 6.27 | 3.43 | -9.74 | 193.46 | 78.52 | 6.32 | 14.81 | 0.03 | 37.96 | 128.02 |
| 24Q2 (19) | 56.24 | -4.21 | 11.37 | 43.88 | -15.95 | -25.23 | 43.04 | 1.37 | 128.33 | 1.09 | 0.93 | 5.83 | 115.7 | 15.46 | 6.64 | 4.45 | -0.22 | 24.3 | 158.23 | 1.67 | 4.28 | 36.28 | -0.01 | 4.93 | 88.75 | 0.56 | -1.13 | 39.91 | 3.1 | 9.37 | 136.14 | 15.41 | -8.19 | 2.24 | -1.32 | -6.28 | 117.83 | 0.0 | 0.0 | 52.31 | 2.91 | 2.91 | 13.59 | 38.96 | 38.96 | 70.05 | -1.18 | 6.04 | 135.95 | 3.38 | 7.33 | 3.8 | 778.57 | 122.95 | 73.85 | 5.0 | 49.19 | 0.02 | -1.93 | 55.09 |
| 24Q1 (18) | 58.71 | -7.65 | 5.57 | 52.21 | -6.05 | 2.09 | 42.46 | 13.5 | 41.25 | 1.08 | 3.85 | 1.89 | 100.21 | -6.86 | 4.66 | 4.46 | 9.05 | 225.55 | 155.63 | 2.3 | 3.06 | 36.28 | 1.24 | 11.05 | 88.26 | 4.09 | -9.63 | 38.71 | 4.93 | 3.14 | 117.96 | -0.52 | -8.89 | 2.27 | -2.16 | -6.97 | 117.83 | 0.0 | 0.0 | 50.83 | 0.0 | 5.81 | 9.78 | 0.0 | -17.26 | 70.89 | -6.54 | 12.1 | 131.5 | -3.63 | 6.83 | -0.56 | 95.88 | 93.4 | 70.33 | 12.96 | 28.43 | 0.02 | 0.06 | 47.31 |
| 23Q4 (17) | 63.57 | 2.33 | 16.62 | 55.57 | -11.44 | 3.6 | 37.41 | 444.54 | 23.06 | 1.04 | -3.7 | -61.05 | 107.59 | -4.52 | -8.6 | 4.09 | -31.83 | 16.86 | 152.13 | -8.75 | -11.2 | 35.84 | -6.57 | 2.53 | 84.79 | -1.42 | -12.73 | 36.89 | -1.36 | -0.54 | 118.58 | -23.77 | -15.23 | 2.32 | -0.85 | -6.83 | 117.83 | 0.0 | 0.0 | 50.83 | 0.0 | 5.81 | 9.78 | 0.0 | -17.26 | 75.85 | 5.26 | -0.21 | 136.46 | 2.86 | 0.44 | -13.59 | -270.3 | -38.96 | 62.26 | -8.96 | -5.99 | 0.02 | 68.43 | 53.77 |
| 23Q3 (16) | 62.12 | 23.01 | -17.63 | 62.75 | 6.92 | -20.68 | 6.87 | -63.55 | -84.01 | 1.08 | 4.85 | -60.15 | 112.68 | 3.85 | -3.65 | 6.0 | 67.6 | 22.95 | 166.71 | 9.87 | -6.78 | 38.36 | 10.94 | 7.86 | 86.01 | -4.18 | -16.53 | 37.4 | 2.49 | -2.93 | 155.55 | 4.9 | 29.15 | 2.34 | -2.09 | -6.77 | 117.83 | 0.0 | 0.0 | 50.83 | 0.0 | 5.81 | 9.78 | 0.0 | -17.26 | 72.06 | 9.08 | 1.87 | 132.67 | 4.74 | 1.59 | -3.67 | 77.84 | 37.48 | 68.39 | 38.16 | 5.43 | 0.01 | -6.16 | 2.91 |
| 23Q2 (15) | 50.5 | -9.19 | -14.97 | 58.69 | 14.76 | -9.62 | 18.85 | -37.29 | -56.32 | 1.03 | -2.83 | -61.57 | 108.5 | 13.32 | -17.71 | 3.58 | 161.31 | -59.82 | 151.74 | 0.48 | -20.77 | 34.57 | 5.83 | -6.84 | 89.76 | -8.09 | -25.53 | 36.49 | -2.77 | -6.98 | 148.29 | 14.54 | 26.56 | 2.39 | -2.05 | -5.91 | 117.83 | 0.0 | -5.0 | 50.83 | 5.81 | 5.81 | 9.78 | -17.26 | -17.26 | 66.06 | 4.46 | 0.3 | 126.67 | 2.91 | 0.76 | -16.56 | -95.28 | -105.97 | 49.5 | -9.61 | -14.39 | 0.01 | -6.85 | 0.26 |
| 23Q1 (14) | 55.61 | 2.02 | 18.27 | 51.14 | -4.66 | -27.12 | 30.06 | -1.12 | -26.22 | 1.06 | -60.3 | -61.17 | 95.75 | -18.66 | -22.56 | 1.37 | -60.86 | -84.59 | 151.01 | -11.86 | -23.82 | 32.67 | -6.54 | -14.91 | 97.66 | 0.51 | -17.05 | 37.53 | 1.19 | -7.33 | 129.47 | -7.44 | 16.89 | 2.44 | -2.01 | -5.06 | 117.83 | 0.0 | -5.0 | 48.04 | 0.0 | 8.27 | 11.82 | 0.0 | 51.15 | 63.24 | -16.8 | -23.98 | 123.09 | -9.4 | -9.08 | -8.48 | 13.29 | -657.14 | 54.76 | -17.32 | -33.28 | 0.01 | 4.45 | 8.71 |
| 22Q4 (13) | 54.51 | -27.72 | 28.26 | 53.64 | -32.2 | 16.91 | 30.4 | -29.25 | -29.73 | 2.67 | -1.48 | 1.52 | 117.71 | 0.65 | -9.79 | 3.5 | -28.28 | -47.68 | 171.32 | -4.2 | -14.64 | 34.95 | -1.71 | -12.11 | 97.16 | -5.71 | -9.01 | 37.09 | -3.74 | -1.75 | 139.88 | 16.14 | 11.85 | 2.49 | -0.8 | -4.6 | 117.83 | 0.0 | -5.0 | 48.04 | 0.0 | 8.27 | 11.82 | 0.0 | 51.15 | 76.01 | 7.45 | 2.3 | 135.86 | 4.04 | 7.41 | -9.78 | -66.61 | 17.26 | 66.23 | 2.1 | 6.0 | 0.01 | 12.72 | -28.51 |
| 22Q3 (12) | 75.42 | 26.99 | 36.01 | 79.11 | 21.82 | 9.28 | 42.97 | -0.42 | 33.28 | 2.71 | 1.12 | 4.23 | 116.95 | -11.3 | -10.11 | 4.88 | -45.23 | -50.25 | 178.84 | -6.62 | -8.26 | 35.56 | -4.17 | -10.03 | 103.04 | -14.51 | 2.51 | 38.53 | -1.78 | 2.72 | 120.44 | 2.79 | -1.21 | 2.51 | -1.18 | -6.34 | 117.83 | -5.0 | -5.0 | 48.04 | 0.0 | 8.27 | 11.82 | 0.0 | 51.15 | 70.74 | 7.41 | 5.3 | 130.59 | 3.88 | 9.4 | -5.87 | 26.99 | 59.24 | 64.87 | 12.19 | 22.91 | 0.01 | -8.57 | -29.87 |
| 22Q2 (11) | 59.39 | 26.31 | 7.77 | 64.94 | -7.45 | 0.46 | 43.15 | 5.92 | 80.47 | 2.68 | -1.83 | 2.68 | 131.85 | 6.64 | -0.2 | 8.91 | 0.22 | -17.04 | 191.51 | -3.39 | 0.1 | 37.11 | -3.34 | -10.39 | 120.53 | 2.37 | 26.34 | 39.23 | -3.14 | 2.99 | 117.17 | 5.79 | -5.84 | 2.54 | -1.17 | -6.96 | 124.03 | 0.0 | 0.0 | 48.04 | 8.27 | 14.68 | 11.82 | 51.15 | -18.09 | 65.86 | -20.83 | -8.34 | 125.71 | -7.14 | -1.91 | -8.04 | -617.86 | 35.11 | 57.82 | -29.55 | -2.76 | 0.01 | 1.0 | -17.38 |
| 22Q1 (10) | 47.02 | 10.64 | -6.8 | 70.17 | 52.94 | 27.1 | 40.74 | -5.83 | 74.1 | 2.73 | 3.8 | 3.8 | 123.64 | -5.24 | 10.37 | 8.89 | 32.88 | 7.76 | 198.22 | -1.24 | 13.46 | 38.39 | -3.46 | -7.84 | 117.74 | 10.26 | 38.05 | 40.5 | 7.28 | 8.78 | 110.76 | -11.43 | -11.61 | 2.57 | -1.53 | -7.55 | 124.03 | 0.0 | 0.0 | 44.37 | 0.0 | 5.92 | 7.82 | 0.0 | -45.81 | 83.19 | 11.97 | 37.78 | 135.38 | 7.03 | 16.01 | -1.12 | 90.52 | 88.77 | 82.07 | 31.35 | 62.8 | 0.01 | -31.31 | -25.47 |
| 21Q4 (9) | 42.5 | -23.35 | -30.42 | 45.88 | -36.62 | 4.18 | 43.26 | 34.18 | 95.66 | 2.63 | 1.15 | -0.75 | 130.48 | 0.29 | 9.68 | 6.69 | -31.8 | -14.78 | 200.71 | 2.96 | 14.54 | 39.77 | 0.61 | -12.92 | 106.78 | 6.23 | 42.51 | 37.75 | 0.64 | 3.03 | 125.06 | 2.58 | -5.15 | 2.61 | -2.61 | -7.45 | 124.03 | 0.0 | 0.0 | 44.37 | 0.0 | 5.92 | 7.82 | 0.0 | -45.81 | 74.3 | 10.6 | 42.5 | 126.49 | 5.96 | 16.63 | -11.82 | 17.92 | -50.96 | 62.48 | 18.38 | 41.01 | 0.02 | 10.56 | -0.2 |
| 21Q3 (8) | 55.45 | 0.62 | 4.92 | 72.39 | 11.99 | 75.36 | 32.24 | 34.84 | 46.28 | 2.6 | -0.38 | 0.78 | 130.1 | -1.52 | 31.56 | 9.81 | -8.66 | 9.49 | 194.94 | 1.9 | 31.69 | 39.53 | -4.55 | -2.15 | 100.52 | 5.37 | 40.45 | 37.51 | -1.52 | 7.23 | 121.92 | -2.03 | -13.41 | 2.68 | -1.83 | -38.11 | 124.03 | 0.0 | 0.0 | 44.37 | 5.92 | 5.92 | 7.82 | -45.81 | -45.81 | 67.18 | -6.5 | 49.52 | 119.37 | -6.86 | 17.91 | -14.4 | -16.22 | 6.49 | 52.78 | -11.23 | 78.73 | 0.02 | 7.72 | -18.44 |
| 21Q2 (7) | 55.11 | 9.24 | -10.56 | 64.64 | 17.08 | 48.02 | 23.91 | 2.18 | -47.7 | 2.61 | -0.76 | 3.98 | 132.11 | 17.93 | 47.51 | 10.74 | 30.18 | 65.23 | 191.31 | 9.5 | 35.61 | 41.41 | -0.58 | 0 | 95.4 | 11.85 | 29.48 | 38.09 | 2.31 | 4.61 | 124.44 | -0.69 | 6.26 | 2.73 | -1.8 | -30.18 | 124.03 | 0.0 | 0.0 | 41.89 | 0.0 | 0.0 | 14.43 | 0.0 | 0.0 | 71.85 | 19.0 | 99.81 | 128.16 | 9.82 | 38.88 | -12.39 | -24.27 | 41.53 | 59.46 | 17.95 | 302.57 | 0.01 | -8.89 | -29.74 |
| 21Q1 (6) | 50.45 | -17.4 | -23.26 | 55.21 | 25.36 | 27.68 | 23.4 | 5.83 | -35.94 | 2.63 | -0.75 | 3.14 | 112.02 | -5.83 | 46.82 | 8.25 | 5.1 | 289.15 | 174.71 | -0.3 | 29.2 | 41.65 | -8.79 | 0 | 85.29 | 13.83 | 14.47 | 37.23 | 1.61 | 6.07 | 125.31 | -4.96 | -2.06 | 2.78 | -1.42 | -30.85 | 124.03 | 0.0 | 0.0 | 41.89 | 0.0 | 6.24 | 14.43 | 0.0 | 182.39 | 60.38 | 15.8 | 3.09 | 116.7 | 7.61 | 13.18 | -9.97 | -27.33 | 40.34 | 50.41 | 13.77 | 20.43 | 0.02 | -8.02 | -27.85 |
| 20Q4 (5) | 61.08 | 15.57 | 1.63 | 44.04 | 6.69 | -0.25 | 22.11 | 0.32 | -51.37 | 2.65 | 2.71 | 2.71 | 118.96 | 20.3 | 16.95 | 7.85 | -12.39 | 42.21 | 175.23 | 18.37 | 14.07 | 45.67 | 13.06 | 0 | 74.93 | 4.69 | 4.33 | 36.64 | 4.75 | 7.8 | 131.85 | -6.36 | 10.58 | 2.82 | -34.87 | -18.02 | 124.03 | 0.0 | 0.0 | 41.89 | 0.0 | 6.24 | 14.43 | 0.0 | 182.39 | 52.14 | 16.05 | -7.64 | 108.45 | 7.12 | 7.39 | -7.83 | 49.16 | 45.74 | 44.31 | 50.05 | 5.45 | 0.02 | -9.65 | -24.39 |
| 20Q3 (4) | 52.85 | -14.23 | 0.0 | 41.28 | -5.47 | 0.0 | 22.04 | -51.79 | 0.0 | 2.58 | 2.79 | 0.0 | 98.89 | 10.42 | 0.0 | 8.96 | 37.85 | 0.0 | 148.03 | 4.93 | 0.0 | 40.39 | 0 | 0.0 | 71.57 | -2.86 | 0.0 | 34.98 | -3.93 | 0.0 | 140.8 | 20.23 | 0.0 | 4.33 | 10.74 | 0.0 | 124.03 | 0.0 | 0.0 | 41.89 | 0.0 | 0.0 | 14.43 | 0.0 | 0.0 | 44.93 | 24.94 | 0.0 | 101.24 | 9.71 | 0.0 | -15.4 | 27.32 | 0.0 | 29.53 | 99.93 | 0.0 | 0.02 | -7.21 | 0.0 |
