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) | 60.48 | -17.84 | 52.75 | 27.69 | 17.39 | 24.13 | 0 | 0 | 421.65 | -4.0 | 9.22 | -63.41 | 67.79 | 5.61 | 16.08 | 10.01 | 87.28 | -6.82 | 28.39 | 1.61 | 211.35 | -2.08 | 0 | 0 | 110.83 | 0.0 | 41.73 | 7.77 | 14.53 | -11.19 | 115.93 | -3.78 | 172.2 | -1.92 | -6.86 | 0 | 109.07 | 2.94 | 0.03 | -12.42 |
| 2022 (9) | 73.61 | 4.04 | 41.31 | -18.87 | 14.01 | -30.88 | 0 | 0 | 439.22 | -2.37 | 25.2 | -36.41 | 64.19 | -14.39 | 14.61 | -12.32 | 93.67 | 8.39 | 27.94 | 4.33 | 215.85 | 29.6 | 0 | 0 | 110.83 | 0.0 | 38.72 | 11.1 | 16.36 | 2.89 | 120.49 | 4.1 | 175.57 | 5.45 | -14.53 | 0 | 105.96 | 6.61 | 0.03 | -19.31 |
| 2021 (8) | 70.75 | -8.64 | 50.92 | -0.61 | 20.27 | 159.54 | 0 | 0 | 449.86 | 12.26 | 39.63 | 6.3 | 74.98 | 17.54 | 16.67 | 4.71 | 86.42 | 14.92 | 26.78 | 0.0 | 166.55 | 19.91 | 0 | 0 | 110.83 | 0.0 | 34.85 | 11.45 | 15.9 | 56.8 | 115.75 | 8.81 | 166.5 | 12.66 | -16.36 | 0 | 99.39 | 9.85 | 0.04 | -21.84 |
| 2020 (7) | 77.44 | -1.58 | 51.23 | -6.99 | 7.81 | 21.09 | 0 | 0 | 400.74 | -0.78 | 37.28 | 61.81 | 63.79 | 3.2 | 15.92 | 4.01 | 75.2 | -1.58 | 26.78 | 0.79 | 138.9 | -5.1 | 0 | 0 | 110.83 | 0.0 | 31.27 | 8.39 | 10.14 | -5.06 | 106.38 | 24.1 | 147.79 | 18.0 | -15.9 | 0 | 90.48 | 19.71 | 0.05 | -28.05 |
| 2019 (6) | 78.68 | 49.81 | 55.08 | -30.0 | 6.45 | 31.9 | 0 | 0 | 403.88 | -1.93 | 23.04 | -38.43 | 61.81 | -9.09 | 15.30 | -7.3 | 76.41 | -18.46 | 26.57 | 5.56 | 146.37 | -3.26 | 0 | 0 | 110.83 | 0.0 | 28.85 | 14.94 | 10.68 | 9.09 | 85.72 | 9.43 | 125.25 | 10.63 | -10.14 | 0 | 75.58 | 11.72 | 0.07 | 1.84 |
| 2018 (5) | 52.52 | 3.49 | 78.69 | -15.18 | 4.89 | -80.83 | 4.8 | 0 | 411.82 | -3.47 | 37.42 | 160.77 | 67.99 | -15.02 | 16.51 | -11.97 | 93.71 | 8.99 | 25.17 | -13.48 | 151.3 | 2.39 | 0 | 0 | 110.83 | 0.0 | 25.1 | 6.04 | 9.79 | 155.61 | 78.33 | 35.21 | 113.22 | 32.53 | -10.68 | 0 | 67.65 | 40.53 | 0.07 | -33.53 |
| 2017 (4) | 50.75 | -15.59 | 92.77 | 21.59 | 25.51 | 221.28 | 0 | 0 | 426.64 | 6.43 | 14.35 | 10.64 | 80.01 | -10.77 | 18.75 | -16.16 | 85.98 | 32.05 | 29.09 | 40.19 | 147.77 | 2.65 | 0 | 0 | 110.83 | 0.0 | 23.67 | 5.81 | 3.83 | 0 | 57.93 | 8.44 | 85.43 | 12.7 | -9.79 | 0 | 48.14 | -2.92 | 0.11 | -18.6 |
| 2016 (3) | 60.12 | 24.99 | 76.3 | -11.19 | 7.94 | 77.23 | 0 | 0 | 400.86 | -7.61 | 12.97 | 10.76 | 89.67 | 1.29 | 22.37 | 9.64 | 65.11 | -9.56 | 20.75 | 3.34 | 143.95 | 5.5 | 0 | 0 | 110.83 | 0.0 | 22.37 | 5.52 | 0 | 0 | 53.42 | 6.2 | 75.8 | 6.01 | -3.83 | 0 | 49.59 | -4.67 | 0.13 | -11.02 |
| 2015 (2) | 48.1 | 32.84 | 85.91 | -19.49 | 4.48 | -67.01 | 0 | 0 | 433.9 | -3.3 | 11.71 | 55.72 | 88.53 | -9.76 | 20.40 | -6.68 | 71.99 | -2.77 | 20.08 | 0.1 | 136.44 | 48.16 | 0 | 0 | 110.83 | 3.25 | 21.2 | 3.67 | 0 | 0 | 50.3 | 12.65 | 71.5 | 9.83 | 1.72 | -45.74 | 52.02 | 8.78 | 0.15 | -18.99 |
| 2014 (1) | 36.21 | 0.25 | 106.71 | 1.66 | 13.58 | -31.72 | 0 | 0 | 448.7 | 2.53 | 7.52 | -37.44 | 98.1 | -8.97 | 21.86 | -11.22 | 74.04 | 2.66 | 20.06 | 0.15 | 92.09 | 5.11 | 0 | 0 | 107.34 | 0.0 | 20.45 | 6.23 | 0 | 0 | 44.65 | 8.82 | 65.1 | 0.81 | 3.17 | 34.32 | 47.82 | 10.21 | 0.18 | -8.65 |
| 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) | 54.31 | -12.77 | -5.81 | 66.37 | 14.14 | 17.37 | 42.72 | -6.87 | 156.27 | 0 | 0 | 0 | 125.21 | 17.19 | 21.25 | 0.5 | -67.95 | -61.24 | 66.87 | -3.38 | -1.94 | 15.00 | -8.14 | -8.98 | 95.15 | -8.1 | 7.1 | 27.59 | -0.29 | -1.5 | 182.23 | -4.01 | -13.92 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 42.61 | 0.0 | 2.11 | 6.86 | 0.0 | -52.79 | 122.08 | 0.42 | 9.18 | 171.55 | 0.3 | 2.06 | -2.1 | 29.53 | 72.66 | 119.98 | 1.17 | 15.21 | 0.03 | -0.11 | -17.28 |
| 24Q2 (19) | 62.26 | 4.53 | -1.27 | 58.15 | 5.19 | 22.34 | 45.87 | 118.64 | 318.14 | 0 | 0 | 0 | 106.84 | 5.79 | 2.97 | 1.56 | -44.48 | 842.86 | 69.21 | 7.15 | 9.51 | 16.33 | 6.37 | 7.66 | 103.54 | 11.83 | 21.91 | 27.67 | -2.3 | 0.29 | 189.84 | -7.97 | -10.06 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 42.61 | 2.11 | 2.11 | 6.86 | -52.79 | -52.79 | 121.57 | 7.38 | 9.99 | 171.04 | 0.92 | 2.55 | -2.98 | 37.0 | 71.65 | 118.59 | 9.31 | 18.57 | 0.03 | -8.28 | -15.6 |
| 24Q1 (18) | 59.56 | -1.52 | -10.03 | 55.28 | 4.8 | 11.68 | 20.98 | 20.64 | 94.98 | 0 | 0 | 0 | 100.99 | -10.48 | -0.81 | 2.81 | -39.7 | -19.25 | 64.59 | -4.72 | 2.98 | 15.35 | -4.53 | 4.79 | 92.59 | 6.08 | 10.74 | 28.32 | -0.25 | -0.56 | 206.27 | -2.4 | 1.09 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 41.73 | 0.0 | 7.77 | 14.53 | 0.0 | -11.19 | 113.22 | -2.34 | 1.17 | 169.48 | -1.58 | 1.49 | -4.73 | 31.05 | 62.46 | 108.49 | -0.53 | 9.24 | 0.03 | 5.93 | -9.51 |
| 23Q4 (17) | 60.48 | 4.89 | -17.84 | 52.75 | -6.72 | 27.69 | 17.39 | 4.32 | 24.13 | 0 | 0 | 0 | 112.81 | 9.24 | 7.44 | 4.66 | 261.24 | 47.94 | 67.79 | -0.59 | 5.61 | 16.08 | -2.43 | 10.01 | 87.28 | -1.76 | -6.82 | 28.39 | 1.36 | 1.61 | 211.35 | -0.17 | -2.08 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 41.73 | 0.0 | 7.77 | 14.53 | 0.0 | -11.19 | 115.93 | 3.68 | -3.78 | 172.2 | 2.45 | -1.92 | -6.86 | 10.68 | 52.79 | 109.07 | 4.73 | 2.94 | 0.03 | -14.77 | -12.42 |
| 23Q3 (16) | 57.66 | -8.56 | -25.67 | 56.55 | 18.98 | -18.01 | 16.67 | 51.96 | 26.29 | 0 | 0 | 0 | 103.27 | -0.47 | -2.73 | 1.29 | 714.29 | -42.41 | 68.19 | 7.9 | 0.92 | 16.48 | 8.65 | 10.8 | 88.84 | 4.6 | -8.5 | 28.01 | 1.52 | 3.43 | 211.71 | 0.3 | 10.2 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 41.73 | 0.0 | 7.77 | 14.53 | 0.0 | -11.19 | 111.82 | 1.17 | -0.56 | 168.09 | 0.78 | 0.33 | -7.68 | 26.93 | 41.01 | 104.14 | 4.12 | 4.74 | 0.03 | 1.92 | -20.84 |
| 23Q2 (15) | 63.06 | -4.74 | -31.54 | 47.53 | -3.98 | -24.32 | 10.97 | 1.95 | -17.52 | 0 | 0 | 0 | 103.76 | 1.92 | -9.97 | -0.21 | -106.03 | -101.69 | 63.2 | 0.77 | -8.55 | 15.17 | 3.54 | 0.85 | 84.93 | 1.58 | -6.79 | 27.59 | -3.12 | 6.4 | 211.07 | 3.44 | 20.48 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 41.73 | 7.77 | 7.77 | 14.53 | -11.19 | -11.19 | 110.53 | -1.23 | 0.29 | 166.79 | -0.12 | 0.91 | -10.51 | 16.59 | 35.84 | 100.02 | 0.71 | 6.6 | 0.03 | -1.66 | -31.08 |
| 23Q1 (14) | 66.2 | -10.07 | -14.86 | 49.5 | 19.83 | -20.55 | 10.76 | -23.2 | -12.52 | 0 | 0 | 0 | 101.81 | -3.04 | -9.74 | 3.48 | 10.48 | -53.1 | 62.72 | -2.29 | -7.27 | 14.65 | 0.22 | -0.44 | 83.61 | -10.74 | -7.05 | 28.48 | 1.93 | 7.47 | 204.05 | -5.47 | 18.26 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 38.72 | 0.0 | 11.1 | 16.36 | 0.0 | 2.89 | 111.91 | -7.12 | 9.58 | 166.99 | -4.89 | 9.23 | -12.6 | 13.28 | 11.76 | 99.31 | -6.28 | 13.04 | 0.03 | 2.53 | -23.07 |
| 22Q4 (13) | 73.61 | -5.11 | 4.04 | 41.31 | -40.1 | -18.87 | 14.01 | 6.14 | -30.88 | 0 | 0 | 0 | 105.0 | -1.1 | -12.59 | 3.15 | 40.62 | -60.23 | 64.19 | -5.0 | -14.39 | 14.61 | -1.73 | -12.32 | 93.67 | -3.52 | 8.39 | 27.94 | 3.18 | 4.33 | 215.85 | 12.35 | 29.6 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 38.72 | 0.0 | 11.1 | 16.36 | 0.0 | 2.89 | 120.49 | 7.15 | 4.1 | 175.57 | 4.8 | 5.45 | -14.53 | -11.6 | 11.19 | 105.96 | 6.57 | 6.61 | 0.03 | -22.96 | -19.31 |
| 22Q3 (12) | 77.57 | -15.79 | 7.84 | 68.97 | 9.82 | -18.62 | 13.2 | -0.75 | -32.34 | 0 | 0 | 0 | 106.17 | -7.88 | -4.7 | 2.24 | -81.94 | -71.06 | 67.57 | -2.23 | 6.11 | 14.87 | -1.1 | 3.07 | 97.09 | 6.55 | 5.29 | 27.08 | 4.44 | 1.46 | 192.12 | 9.66 | 41.58 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 38.72 | 0.0 | 11.1 | 16.36 | 0.0 | 2.89 | 112.45 | 2.03 | 3.35 | 167.53 | 1.36 | 4.99 | -13.02 | 20.51 | 14.96 | 99.43 | 5.97 | 6.35 | 0.04 | -11.27 | -16.93 |
| 22Q2 (11) | 92.11 | 18.47 | 15.79 | 62.8 | 0.8 | -11.87 | 13.3 | 8.13 | 43.78 | 0 | 0 | 0 | 115.25 | 2.17 | -0.17 | 12.4 | 67.12 | 7.36 | 69.11 | 2.17 | -1.79 | 15.04 | 2.22 | -7.57 | 91.12 | 1.3 | 4.38 | 25.93 | -2.15 | -6.29 | 175.19 | 1.54 | 26.53 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 38.72 | 11.1 | 23.82 | 16.36 | 2.89 | 61.34 | 110.21 | 7.91 | -15.46 | 165.29 | 8.12 | -3.77 | -16.38 | -14.71 | -5.34 | 93.83 | 6.81 | -18.27 | 0.05 | 9.77 | 0.22 |
| 22Q1 (10) | 77.75 | 9.89 | 5.84 | 62.3 | 22.35 | 18.98 | 12.3 | -39.32 | 34.57 | 0 | 0 | 0 | 112.8 | -6.1 | 9.65 | 7.42 | -6.31 | -40.26 | 67.64 | -9.79 | 5.0 | 14.71 | -11.74 | -5.72 | 89.95 | 4.08 | 10.29 | 26.5 | -1.05 | -1.56 | 172.54 | 3.6 | 26.22 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 34.85 | 0.0 | 11.45 | 15.9 | 0.0 | 56.8 | 102.13 | -11.77 | -14.03 | 152.88 | -8.18 | -4.58 | -14.28 | 12.71 | 6.79 | 87.85 | -11.61 | -15.1 | 0.04 | 7.54 | -13.65 |
| 21Q4 (9) | 70.75 | -1.64 | -8.64 | 50.92 | -39.92 | -0.61 | 20.27 | 3.9 | 159.54 | 0 | 0 | 0 | 120.13 | 7.83 | 7.65 | 7.92 | 2.33 | -28.65 | 74.98 | 17.74 | 17.54 | 16.67 | 15.51 | 4.71 | 86.42 | -6.28 | 14.92 | 26.78 | 0.34 | 0.0 | 166.55 | 22.73 | 19.91 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 34.85 | 0.0 | 11.45 | 15.9 | 0.0 | 56.8 | 115.75 | 6.39 | 8.81 | 166.5 | 4.35 | 12.66 | -16.36 | -6.86 | -2.89 | 99.39 | 6.31 | 9.85 | 0.04 | -20.69 | -21.84 |
| 21Q3 (8) | 71.93 | -9.58 | 4.87 | 84.75 | 18.93 | 57.15 | 19.51 | 110.92 | 276.64 | 0 | 0 | 0 | 111.41 | -3.5 | 8.57 | 7.74 | -32.99 | -15.5 | 63.68 | -9.51 | 6.12 | 14.43 | -11.31 | -2.83 | 92.21 | 5.62 | 16.5 | 26.69 | -3.54 | 0.45 | 135.7 | -1.99 | -3.75 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 34.85 | 11.45 | 11.45 | 15.9 | 56.8 | 56.8 | 108.8 | -16.54 | 12.49 | 159.56 | -7.11 | 15.51 | -15.31 | 1.54 | 8.76 | 93.49 | -18.57 | 16.95 | 0.05 | 7.05 | -8.34 |
| 21Q2 (7) | 79.55 | 8.29 | 1.23 | 71.26 | 36.1 | 40.17 | 9.25 | 1.2 | 78.23 | 0 | 0 | 0 | 115.45 | 12.23 | 20.54 | 11.55 | -7.0 | 44.01 | 70.37 | 9.24 | 34.89 | 16.27 | 4.27 | 0 | 87.3 | 7.04 | 7.83 | 27.67 | 2.79 | 6.26 | 138.46 | 1.29 | 0.12 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 31.27 | 0.0 | 0.0 | 10.14 | 0.0 | 0.0 | 130.36 | 9.73 | 48.88 | 171.77 | 7.22 | 33.19 | -15.55 | -1.5 | 6.83 | 114.81 | 10.95 | 62.0 | 0.05 | -5.43 | -16.84 |
| 21Q1 (6) | 73.46 | -5.14 | -19.02 | 52.36 | 2.21 | -8.0 | 9.14 | 17.03 | 40.62 | 0 | 0 | 0 | 102.87 | -7.81 | 13.36 | 12.42 | 11.89 | 38.15 | 64.42 | 0.99 | 17.06 | 15.60 | -1.98 | 0 | 81.56 | 8.46 | 0.1 | 26.92 | 0.52 | 1.43 | 136.7 | -1.58 | -5.92 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 31.27 | 0.0 | 8.39 | 10.14 | 0.0 | -5.06 | 118.8 | 11.68 | 25.44 | 160.21 | 8.4 | 19.35 | -15.32 | 3.65 | -20.54 | 103.48 | 14.37 | 26.2 | 0.05 | -2.66 | -26.25 |
| 20Q4 (5) | 77.44 | 12.9 | -1.58 | 51.23 | -5.01 | -6.99 | 7.81 | 50.77 | 21.09 | 0 | 0 | 0 | 111.59 | 8.74 | -2.95 | 11.1 | 21.18 | 43.78 | 63.79 | 6.3 | 3.2 | 15.92 | 7.2 | 0 | 75.2 | -4.99 | -1.58 | 26.78 | 0.79 | 0.79 | 138.9 | -1.48 | -5.1 | 0 | 0 | 0 | 110.83 | 0.0 | 0.0 | 31.27 | 0.0 | 8.39 | 10.14 | 0.0 | -5.06 | 106.38 | 9.99 | 24.1 | 147.79 | 6.99 | 18.0 | -15.9 | 5.24 | -56.8 | 90.48 | 13.18 | 19.71 | 0.05 | -6.98 | -28.05 |
| 20Q3 (4) | 68.59 | -12.71 | 0.0 | 53.93 | 6.08 | 0.0 | 5.18 | -0.19 | 0.0 | 0 | 0 | 0.0 | 102.62 | 7.14 | 0.0 | 9.16 | 14.21 | 0.0 | 60.01 | 15.03 | 0.0 | 14.85 | 0 | 0.0 | 79.15 | -2.24 | 0.0 | 26.57 | 2.04 | 0.0 | 140.98 | 1.94 | 0.0 | 0 | 0 | 0.0 | 110.83 | 0.0 | 0.0 | 31.27 | 0.0 | 0.0 | 10.14 | 0.0 | 0.0 | 96.72 | 10.46 | 0.0 | 138.13 | 7.1 | 0.0 | -16.78 | -0.54 | 0.0 | 79.94 | 12.8 | 0.0 | 0.06 | -2.88 | 0.0 |
