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) | 66.74 | -20.3 | 49.02 | 11.36 | 44.37 | -45.81 | 0 | 0 | 456.19 | 4.01 | 0.35 | 0 | 126.06 | 5.91 | 27.63 | 1.82 | 112.45 | -17.04 | 72.27 | 8.84 | 101.9 | 26.27 | 0.33 | -5.71 | 290.81 | 0.0 | 73.84 | 0.0 | 51.03 | 0.0 | 79.3 | -0.44 | 204.17 | -0.17 | -38.67 | 0 | 40.63 | -17.85 | 0.06 | -0.24 |
| 2022 (9) | 83.74 | 2.45 | 44.02 | 64.44 | 81.88 | 34.14 | 0 | 0 | 438.59 | -18.16 | -7.21 | 0 | 119.03 | -29.41 | 27.14 | -13.75 | 135.55 | 31.63 | 66.4 | 20.97 | 80.7 | -35.86 | 0.35 | 0.0 | 290.81 | 0.0 | 73.84 | 18.94 | 51.03 | 0.0 | 79.65 | -47.77 | 204.52 | -23.0 | -30.19 | 0 | 49.46 | -57.83 | 0.06 | -3.37 |
| 2021 (8) | 81.74 | 21.84 | 26.77 | -63.53 | 61.04 | -7.22 | 0 | 0 | 535.92 | 28.08 | 114.77 | 364.84 | 168.63 | 6.26 | 31.47 | -17.04 | 102.98 | 26.19 | 54.89 | 18.45 | 125.82 | 15.72 | 0.35 | -5.41 | 290.81 | 0.0 | 62.08 | 4.58 | 51.03 | 0.0 | 152.5 | 192.43 | 265.6 | 63.42 | -35.22 | 0 | 117.28 | 564.85 | 0.06 | 0.95 |
| 2020 (7) | 67.09 | 7.43 | 73.41 | -23.19 | 65.79 | 10.11 | 0 | 0 | 418.41 | 0.16 | 24.69 | 0 | 158.69 | 22.44 | 37.93 | 22.25 | 81.61 | -9.77 | 46.34 | 9.04 | 108.73 | -4.77 | 0.37 | -32.73 | 290.81 | 0.0 | 59.36 | 0.0 | 51.03 | 0.0 | 52.15 | 108.85 | 162.53 | 20.08 | -34.51 | 0 | 17.64 | 0 | 0.06 | -13.26 |
| 2019 (6) | 62.45 | 32.67 | 95.57 | 35.46 | 59.75 | 6.81 | 0 | 0 | 417.76 | -9.36 | -14.48 | 0 | 129.61 | 36.76 | 31.02 | 50.89 | 90.45 | 2.19 | 42.5 | 2.31 | 114.18 | -1.12 | 0.55 | -21.43 | 290.81 | 0.0 | 59.36 | 1.84 | 51.03 | 0.0 | 24.97 | -49.8 | 135.35 | -14.91 | -43.77 | 0 | -18.8 | 0 | 0.07 | 0.93 |
| 2018 (5) | 47.07 | -7.99 | 70.55 | -11.54 | 55.94 | 47.02 | 0 | 0 | 460.91 | 2.72 | 10.66 | -49.81 | 94.77 | -2.53 | 20.56 | -5.11 | 88.51 | 19.83 | 41.54 | 36.24 | 115.47 | 9.71 | 0.7 | -23.08 | 290.81 | 0.0 | 58.29 | 3.77 | 51.03 | 0.0 | 49.74 | -17.74 | 159.06 | -5.13 | -26.66 | 0 | 23.08 | -46.55 | 0.07 | 1.38 |
| 2017 (4) | 51.16 | 5.83 | 79.75 | -12.69 | 38.05 | -42.5 | 0 | 0 | 448.7 | 4.11 | 21.24 | 0 | 97.23 | 16.3 | 21.67 | 11.71 | 73.86 | -0.2 | 30.49 | 22.2 | 105.25 | -1.97 | 0.91 | -26.02 | 290.81 | 0.0 | 56.17 | 0.0 | 51.03 | 0.0 | 60.47 | 59.64 | 167.66 | 15.57 | -17.29 | 0 | 43.18 | 81.58 | 0.07 | 7.72 |
| 2016 (3) | 48.34 | 22.47 | 91.34 | -0.59 | 66.17 | -44.9 | 0 | 0 | 430.98 | 4.39 | -16.42 | 0 | 83.6 | 11.39 | 19.40 | 6.71 | 74.01 | -21.93 | 24.95 | -13.61 | 107.36 | -18.98 | 1.23 | -8.89 | 290.81 | 15.95 | 56.17 | 0.0 | 51.03 | -50.23 | 37.88 | 1184.07 | 145.07 | -10.26 | -14.1 | 0 | 23.78 | 10.5 | 0.07 | -7.76 |
| 2015 (2) | 39.47 | -39.38 | 91.88 | -16.07 | 120.1 | 20.58 | 0 | 0 | 412.86 | -0.68 | -46.88 | 0 | 75.05 | -1.09 | 18.18 | -0.41 | 94.8 | -0.98 | 28.88 | -21.22 | 132.51 | -27.68 | 1.35 | 80.0 | 250.81 | 5.47 | 56.17 | 0.29 | 102.53 | 0.0 | 2.95 | -94.6 | 161.65 | -24.16 | 18.57 | -38.79 | 21.52 | -74.67 | 0.07 | -5.19 |
| 2014 (1) | 65.11 | 31.83 | 109.47 | 16.69 | 99.6 | -27.81 | 0 | 0 | 415.7 | 12.09 | 1.53 | 0 | 75.88 | 20.83 | 18.25 | 7.79 | 95.74 | -10.93 | 36.66 | -22.26 | 183.23 | 22.67 | 0.75 | -7.41 | 237.81 | 0.0 | 56.01 | 0.0 | 102.53 | -0.12 | 54.61 | -6.71 | 213.15 | -1.86 | 30.34 | 336.55 | 84.95 | 29.71 | 0.08 | -7.31 |
| 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) | 92.13 | 35.74 | 41.93 | 54.83 | -13.57 | 8.49 | 43.05 | -4.76 | -55.27 | 0 | 0 | 0 | 101.01 | -7.97 | -18.66 | -10.96 | -544.71 | -453.55 | 116.54 | -6.14 | -13.57 | 27.12 | -1.08 | -9.51 | 117.85 | -6.46 | -1.98 | 72.22 | -6.18 | 0.19 | 102.2 | 14.52 | 86.29 | 0.35 | -2.78 | 0.0 | 290.81 | 0.0 | 0.0 | 73.84 | 0.0 | 0.0 | 51.03 | 0.0 | 0.0 | 64.05 | -14.61 | -13.57 | 188.91 | -5.48 | -5.06 | -17.94 | -19.92 | 19.7 | 46.11 | -23.21 | -10.93 | 0.06 | -0.96 | -7.96 |
| 24Q2 (19) | 67.87 | 6.41 | 5.26 | 63.44 | 11.57 | 31.13 | 45.2 | 25.17 | -48.31 | 0 | 0 | 0 | 109.76 | 11.25 | -3.77 | -1.7 | 34.62 | -1207.69 | 124.17 | 3.83 | -0.2 | 27.42 | 4.82 | -8.18 | 125.99 | -2.82 | -1.75 | 76.98 | 0.43 | 13.16 | 89.24 | -13.49 | 39.72 | 0.36 | 2.86 | 9.09 | 290.81 | 0.0 | 0.0 | 73.84 | 0.0 | 0.0 | 51.03 | 0.0 | 0.0 | 75.01 | -2.2 | 5.62 | 199.87 | -0.84 | 2.04 | -14.96 | 24.14 | 64.13 | 60.05 | 5.39 | 104.88 | 0.06 | -6.38 | -7.11 |
| 24Q1 (18) | 63.78 | -4.44 | -16.43 | 56.86 | 15.99 | 18.83 | 36.11 | -18.62 | -62.84 | 0 | 0 | 0 | 98.66 | -17.95 | 0.98 | -2.6 | -144.22 | 69.45 | 119.59 | -5.13 | 0.16 | 26.16 | -5.33 | -7.51 | 129.65 | 15.3 | -7.45 | 76.65 | 6.06 | 8.37 | 103.15 | 1.23 | 64.91 | 0.35 | 6.06 | 2.94 | 290.81 | 0.0 | 0.0 | 73.84 | 0.0 | 0.0 | 51.03 | 0.0 | 0.0 | 76.7 | -3.28 | 7.8 | 201.57 | -1.27 | 2.84 | -19.72 | 49.0 | 27.95 | 56.98 | 40.24 | 30.15 | 0.06 | -0.47 | -0.98 |
| 23Q4 (17) | 66.74 | 2.82 | -20.3 | 49.02 | -3.01 | 11.36 | 44.37 | -53.9 | -45.81 | 0 | 0 | 0 | 120.25 | -3.17 | 5.6 | 5.88 | 89.68 | 160.06 | 126.06 | -6.5 | 5.91 | 27.63 | -7.81 | 1.82 | 112.45 | -6.47 | -17.04 | 72.27 | 0.26 | 8.84 | 101.9 | 85.75 | 26.27 | 0.33 | -5.71 | -5.71 | 290.81 | 0.0 | 0.0 | 73.84 | 0.0 | 0.0 | 51.03 | 0.0 | 0.0 | 79.3 | 7.0 | -0.44 | 204.17 | 2.61 | -0.17 | -38.67 | -73.1 | -28.09 | 40.63 | -21.52 | -17.85 | 0.06 | -0.26 | -0.24 |
| 23Q3 (16) | 64.91 | 0.67 | -40.75 | 50.54 | 4.46 | -3.22 | 96.24 | 10.06 | 61.4 | 0 | 0 | 0 | 124.19 | 8.88 | 36.46 | 3.1 | 2484.62 | 120.68 | 134.83 | 8.37 | 22.57 | 29.97 | 0.37 | 25.14 | 120.23 | -6.25 | -17.88 | 72.08 | 5.95 | 11.65 | 54.86 | -14.11 | -61.13 | 0.35 | 6.06 | 0.0 | 290.81 | 0.0 | 0.0 | 73.84 | 0.0 | 0.0 | 51.03 | 0.0 | 0.0 | 74.11 | 4.35 | -18.02 | 198.98 | 1.58 | -7.56 | -22.34 | 46.44 | 8.41 | 51.77 | 76.63 | -21.57 | 0.06 | -0.05 | 0.56 |
| 23Q2 (15) | 64.48 | -15.51 | -5.72 | 48.38 | 1.11 | 102.0 | 87.44 | -10.02 | 61.96 | 0 | 0 | 0 | 114.06 | 16.75 | -4.62 | -0.13 | 98.47 | -102.12 | 124.42 | 4.2 | -8.2 | 29.86 | 5.58 | 10.63 | 128.24 | -8.46 | -9.57 | 68.03 | -3.82 | 7.74 | 63.87 | 2.11 | -53.44 | 0.33 | -2.94 | -5.71 | 290.81 | 0.0 | 0.0 | 73.84 | 0.0 | 0.0 | 51.03 | 0.0 | 0.0 | 71.02 | -0.18 | -32.61 | 195.88 | -0.07 | -14.93 | -41.71 | -52.39 | -55.93 | 29.31 | -33.05 | -62.73 | 0.06 | -0.2 | -3.19 |
| 23Q1 (14) | 76.32 | -8.86 | -6.67 | 47.85 | 8.7 | 139.61 | 97.18 | 18.69 | 119.22 | 0 | 0 | 0 | 97.7 | -14.2 | -14.39 | -8.51 | 13.07 | -174.26 | 119.4 | 0.31 | -19.27 | 28.28 | 4.21 | 2.05 | 140.09 | 3.35 | 9.25 | 70.73 | 6.52 | 17.24 | 62.55 | -22.49 | -57.71 | 0.34 | -2.86 | -5.56 | 290.81 | 0.0 | 0.0 | 73.84 | 0.0 | 18.94 | 51.03 | 0.0 | 0.0 | 71.15 | -10.67 | -56.6 | 196.01 | -4.16 | -29.25 | -27.37 | 9.34 | -89.94 | 43.78 | -11.48 | -70.72 | 0.06 | 0.26 | -2.36 |
| 22Q4 (13) | 83.74 | -23.56 | 2.45 | 44.02 | -15.7 | 64.44 | 81.88 | 37.31 | 34.14 | 0 | 0 | 0 | 113.87 | 25.12 | -15.36 | -9.79 | 34.69 | -131.36 | 119.03 | 8.21 | -29.41 | 27.14 | 13.31 | -13.75 | 135.55 | -7.41 | 31.63 | 66.4 | 2.85 | 20.97 | 80.7 | -42.83 | -35.86 | 0.35 | 0.0 | 0.0 | 290.81 | 0.0 | 0.0 | 73.84 | 0.0 | 18.94 | 51.03 | 0.0 | 0.0 | 79.65 | -11.89 | -47.77 | 204.52 | -4.99 | -23.0 | -30.19 | -23.78 | 14.28 | 49.46 | -25.07 | -57.83 | 0.06 | 0.54 | -3.37 |
| 22Q3 (12) | 109.55 | 60.18 | 30.77 | 52.22 | 118.04 | -26.45 | 59.63 | 10.45 | -13.32 | 0 | 0 | 0 | 91.01 | -23.89 | -32.01 | -14.99 | -344.93 | -142.2 | 110.0 | -18.84 | -39.49 | 23.95 | -11.26 | -29.52 | 146.4 | 3.24 | 62.29 | 64.56 | 2.25 | 28.45 | 141.15 | 2.89 | 49.44 | 0.35 | 0.0 | -2.78 | 290.81 | 0.0 | 0.0 | 73.84 | 0.0 | 18.94 | 51.03 | 0.0 | 0.0 | 90.4 | -14.22 | -23.67 | 215.26 | -6.51 | -7.03 | -24.39 | 8.82 | 41.73 | 66.01 | -16.06 | -13.8 | 0.06 | -3.78 | -3.76 |
| 22Q2 (11) | 68.39 | -16.36 | -1.11 | 23.95 | 19.93 | -65.79 | 53.99 | 21.79 | -12.71 | 0 | 0 | 0 | 119.58 | 4.78 | -20.88 | 6.12 | -46.6 | -79.71 | 135.53 | -8.36 | -20.14 | 26.99 | -2.6 | -17.07 | 141.81 | 10.59 | 63.38 | 63.14 | 4.66 | 30.11 | 137.19 | -7.24 | 40.91 | 0.35 | -2.78 | -96.7 | 290.81 | 0.0 | 0.0 | 73.84 | 18.94 | 24.39 | 51.03 | 0.0 | 0.0 | 105.39 | -35.72 | 5.2 | 230.25 | -16.89 | 9.35 | -26.75 | -85.63 | 31.71 | 78.64 | -47.41 | 28.9 | 0.06 | 0.66 | 2.72 |
| 22Q1 (10) | 81.77 | 0.04 | 15.07 | 19.97 | -25.4 | -72.36 | 44.33 | -27.38 | -34.62 | 0 | 0 | 0 | 114.12 | -15.17 | -1.95 | 11.46 | -63.29 | -35.83 | 147.9 | -12.29 | -6.98 | 27.71 | -11.92 | -19.04 | 128.23 | 24.52 | 44.18 | 60.33 | 9.91 | 29.66 | 147.89 | 17.54 | 42.67 | 0.36 | 2.86 | -96.63 | 290.81 | 0.0 | 0.0 | 62.08 | 0.0 | 4.58 | 51.03 | 0.0 | 0.0 | 163.95 | 7.51 | 134.21 | 277.05 | 4.31 | 53.58 | -14.41 | 59.09 | 61.12 | 149.54 | 27.51 | 353.98 | 0.06 | -0.77 | 0.83 |
| 21Q4 (9) | 81.74 | -2.42 | 21.84 | 26.77 | -62.3 | -63.53 | 61.04 | -11.27 | -7.22 | 0 | 0 | 0 | 134.53 | 0.5 | 0.72 | 31.22 | -12.11 | 40.06 | 168.63 | -7.24 | 6.26 | 31.47 | -7.41 | -17.03 | 102.98 | 14.16 | 26.19 | 54.89 | 9.21 | 18.45 | 125.82 | 33.21 | 15.72 | 0.35 | -2.78 | -5.41 | 290.81 | 0.0 | 0.0 | 62.08 | 0.0 | 4.58 | 51.03 | 0.0 | 0.0 | 152.5 | 28.76 | 192.43 | 265.6 | 14.71 | 63.42 | -35.22 | 15.86 | -2.06 | 117.28 | 53.15 | 564.85 | 0.06 | 0.14 | 0.95 |
| 21Q3 (8) | 83.77 | 21.12 | 42.01 | 71.0 | 1.43 | -12.42 | 68.79 | 11.22 | 4.05 | 0 | 0 | 0 | 133.86 | -11.43 | 11.29 | 35.52 | 17.73 | 154.99 | 181.8 | 7.12 | 41.12 | 33.98 | 4.4 | 5.25 | 90.21 | 3.93 | -1.97 | 50.26 | 3.56 | 17.43 | 94.45 | -2.99 | -19.62 | 0.36 | -96.61 | 2.86 | 290.81 | 0.0 | 0.0 | 62.08 | 4.58 | 4.58 | 51.03 | 0.0 | 0.0 | 118.44 | 18.23 | 332.89 | 231.54 | 9.96 | 68.09 | -41.86 | -6.87 | 7.76 | 76.58 | 25.52 | 524.97 | 0.06 | 2.7 | -6.89 |
| 21Q2 (7) | 69.16 | -2.67 | 20.22 | 70.0 | -3.11 | -9.31 | 61.85 | -8.78 | -23.68 | 0 | 0 | 0 | 151.14 | 29.86 | 60.48 | 30.17 | 68.92 | 1063.9 | 169.71 | 6.74 | 76.93 | 32.55 | -4.92 | 0 | 86.8 | -2.41 | -15.43 | 48.53 | 4.3 | 21.2 | 97.36 | -6.08 | -7.47 | 10.61 | -0.75 | 2065.31 | 290.81 | 0.0 | 0.0 | 59.36 | 0.0 | 0.0 | 51.03 | 0.0 | 0.0 | 100.18 | 43.11 | 645.94 | 210.56 | 16.72 | 70.07 | -39.17 | -5.69 | 28.21 | 61.01 | 85.22 | 248.33 | 0.06 | -1.19 | -10.2 |
| 21Q1 (6) | 71.06 | 5.92 | 59.65 | 72.25 | -1.58 | -27.9 | 67.8 | 3.06 | 6.22 | 0 | 0 | 0 | 116.39 | -12.86 | 65.35 | 17.86 | -19.87 | 312.62 | 158.99 | 0.19 | 50.46 | 34.23 | -9.73 | 0 | 88.94 | 8.98 | -16.75 | 46.53 | 0.41 | 12.96 | 103.66 | -4.66 | 3.75 | 10.69 | 2789.19 | 1996.08 | 290.81 | 0.0 | 0.0 | 59.36 | 0.0 | 0.0 | 51.03 | 0.0 | 0.0 | 70.0 | 34.23 | 322.71 | 180.39 | 10.99 | 42.1 | -37.06 | -7.39 | 22.39 | 32.94 | 86.73 | 205.61 | 0.06 | -0.66 | -14.1 |
| 20Q4 (5) | 67.09 | 13.73 | 7.43 | 73.41 | -9.45 | -23.19 | 65.79 | -0.48 | 10.11 | 0 | 0 | 0 | 133.57 | 11.05 | 17.01 | 22.29 | 60.01 | 6091.67 | 158.69 | 23.18 | 22.44 | 37.93 | 17.46 | 0 | 81.61 | -11.31 | -9.77 | 46.34 | 8.27 | 9.04 | 108.73 | -7.46 | -4.77 | 0.37 | 5.71 | -32.73 | 290.81 | 0.0 | 0.0 | 59.36 | 0.0 | 0.0 | 51.03 | 0.0 | 0.0 | 52.15 | 90.61 | 108.85 | 162.53 | 17.99 | 20.08 | -34.51 | 23.95 | 21.16 | 17.64 | 197.89 | 193.83 | 0.06 | -7.65 | -13.26 |
| 20Q3 (4) | 58.99 | 2.54 | 0.0 | 81.07 | 5.03 | 0.0 | 66.11 | -18.42 | 0.0 | 0 | 0 | 0.0 | 120.28 | 27.71 | 0.0 | 13.93 | 545.05 | 0.0 | 128.83 | 34.31 | 0.0 | 32.29 | 0 | 0.0 | 92.02 | -10.35 | 0.0 | 42.8 | 6.89 | 0.0 | 117.5 | 11.67 | 0.0 | 0.35 | -28.57 | 0.0 | 290.81 | 0.0 | 0.0 | 59.36 | 0.0 | 0.0 | 51.03 | 0.0 | 0.0 | 27.36 | 103.72 | 0.0 | 137.75 | 11.26 | 0.0 | -45.38 | 16.83 | 0.0 | -18.02 | 56.19 | 0.0 | 0.07 | -0.94 | 0.0 |
