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) | 88.11 | 11.99 | 77.23 | -15.83 | 5.97 | -27.2 | 2.6 | -1.89 | 644.61 | 26.76 | 62.98 | 102.12 | 26.77 | -2.23 | 4.15 | -22.87 | 107.5 | 8.98 | 82.6 | -1.37 | 131.36 | 7.45 | 10.96 | 5.38 | 79.75 | 0.0 | 31.32 | 12.42 | 13.3 | -0.3 | 97.36 | 77.57 | 141.98 | 47.83 | -13.58 | 0 | 83.78 | 101.54 | 0.12 | -0.77 |
| 2022 (9) | 78.68 | 62.9 | 91.75 | 33.59 | 8.2 | 78.26 | 2.65 | 1.53 | 508.51 | 22.19 | 31.16 | 70.27 | 27.38 | 11.12 | 5.38 | -9.06 | 98.64 | 43.48 | 83.75 | 82.5 | 122.25 | 33.29 | 10.4 | 0 | 79.75 | -0.01 | 27.86 | 6.25 | 13.34 | -7.62 | 54.83 | 75.91 | 96.04 | 33.7 | -13.26 | 0 | 41.57 | 131.59 | 0.12 | 42.17 |
| 2021 (8) | 48.3 | -0.64 | 68.68 | -21.41 | 4.6 | -22.95 | 2.61 | 506.98 | 416.17 | 2.06 | 18.3 | -5.57 | 24.64 | 15.36 | 5.92 | 13.02 | 68.75 | 21.53 | 45.89 | -0.76 | 91.72 | 63.55 | 0 | 0 | 79.76 | -0.68 | 26.22 | 5.47 | 14.44 | -8.26 | 31.17 | 23.49 | 71.83 | 9.1 | -13.22 | 0 | 17.95 | 65.74 | 0.08 | 3.78 |
| 2020 (7) | 48.61 | 22.04 | 87.39 | -19.26 | 5.97 | -23.26 | 0.43 | 0.0 | 407.75 | 22.14 | 19.38 | -12.94 | 21.36 | -6.48 | 5.24 | -23.43 | 56.57 | 22.05 | 46.24 | -1.2 | 56.08 | 28.42 | 0 | 0 | 80.31 | -5.92 | 24.86 | 10.24 | 15.74 | 13.4 | 25.24 | 3.91 | 65.84 | 8.41 | -14.41 | 0 | 10.83 | 29.7 | 0.08 | 1.94 |
| 2019 (6) | 39.83 | -46.32 | 108.24 | 48.29 | 7.78 | 9.42 | 0.43 | -4.44 | 333.83 | 6.48 | 22.26 | 114.45 | 22.84 | -7.79 | 6.84 | -13.4 | 46.35 | 13.46 | 46.8 | 1.32 | 43.67 | -26.61 | 0 | 0 | 85.36 | 0.0 | 22.55 | 4.79 | 13.88 | -4.67 | 24.29 | 141.69 | 60.73 | 31.65 | -15.94 | 0 | 8.35 | 0 | 0.08 | -12.0 |
| 2018 (5) | 74.2 | 118.49 | 72.99 | 1.23 | 7.11 | -14.44 | 0.45 | 40.62 | 313.51 | -1.04 | 10.38 | 103.93 | 24.77 | 5.0 | 7.90 | 6.1 | 40.85 | -1.68 | 46.19 | 12.69 | 59.5 | 26.33 | 0 | 0 | 85.36 | -1.73 | 21.52 | 2.43 | 14.56 | 4.15 | 10.05 | -14.97 | 46.13 | -1.43 | -13.31 | 0 | -3.26 | 0 | 0.09 | -22.53 |
| 2017 (4) | 33.96 | -11.26 | 72.1 | 8.21 | 8.31 | -19.63 | 0.32 | 0 | 316.79 | -10.64 | 5.09 | 0 | 23.59 | -47.11 | 7.45 | -40.81 | 41.55 | -20.19 | 40.99 | -28.1 | 47.1 | -15.61 | 0 | 0 | 86.86 | -1.3 | 21.01 | 0.0 | 13.98 | 0.0 | 11.82 | -36.49 | 46.8 | -12.67 | -14.56 | 0 | -2.74 | 0 | 0.12 | 6.15 |
| 2016 (3) | 38.27 | -3.38 | 66.63 | -25.93 | 10.34 | -78.27 | 0 | 0 | 354.51 | 7.81 | -3.22 | 0 | 44.6 | 90.92 | 12.58 | 77.1 | 52.06 | -45.18 | 57.01 | -16.64 | 55.81 | 758.62 | 0 | 0 | 88.0 | 0.0 | 21.01 | 17.31 | 13.98 | 0.0 | 18.61 | -48.68 | 53.59 | -21.36 | -9.66 | 0 | 8.95 | -70.83 | 0.11 | 10.9 |
| 2015 (2) | 39.61 | -17.75 | 89.95 | 7.91 | 47.58 | -0.65 | 0 | 0 | 328.84 | -9.8 | 30.93 | 0 | 23.36 | 4.15 | 7.10 | 15.46 | 94.97 | 12.8 | 68.39 | 102.1 | 6.5 | 30.0 | 0 | 0 | 88.0 | -2.22 | 17.91 | 0.0 | 13.98 | 0.0 | 36.26 | 269.62 | 68.15 | 63.43 | -5.58 | 0 | 30.68 | 720.32 | 0.10 | -21.9 |
| 2014 (1) | 48.16 | 28.84 | 83.36 | 22.12 | 47.89 | 655.36 | 0 | 0 | 364.57 | 11.74 | -2.79 | 0 | 22.43 | 27.23 | 6.15 | 13.86 | 84.19 | 2.78 | 33.84 | 10.26 | 5.0 | -90.54 | 0 | 0 | 90.0 | 0.4 | 17.91 | 0.0 | 13.98 | -44.59 | 9.81 | 293.98 | 41.7 | -8.61 | -6.07 | 0 | 3.74 | 0 | 0.13 | -14.29 |
| 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) | 80.64 | -11.78 | 8.96 | 89.03 | 29.97 | 28.21 | 12.16 | 1.08 | 88.24 | 2.71 | 1.5 | 2.26 | 161.87 | -10.46 | -3.0 | 10.51 | -18.08 | -17.18 | 35.19 | -15.75 | 8.88 | 5.32 | -15.12 | 2.28 | 108.16 | 13.06 | 6.41 | 85.24 | 4.03 | 2.01 | 119.9 | 6.33 | -6.32 | 10.9 | -0.09 | 6.34 | 79.75 | 0.0 | 0.0 | 37.35 | 0.0 | 19.25 | 13.58 | 0.0 | 2.11 | 103.6 | 10.44 | 23.07 | 154.53 | 6.76 | 19.98 | -8.61 | 12.68 | 11.87 | 94.99 | 13.15 | 27.66 | 0.12 | 0.99 | 1.29 |
| 24Q2 (19) | 91.41 | 7.23 | 13.31 | 68.5 | 8.44 | -10.22 | 12.03 | -19.04 | 27.17 | 2.67 | 0.75 | 3.89 | 180.78 | 7.5 | 3.97 | 12.83 | -7.36 | -43.53 | 41.77 | 5.69 | 6.5 | 6.27 | 4.6 | -4.14 | 95.67 | 1.41 | -11.59 | 81.94 | -0.52 | -1.55 | 112.76 | -5.95 | -11.28 | 10.91 | -0.09 | 5.92 | 79.75 | 0.0 | 0.0 | 37.35 | 19.25 | 19.25 | 13.58 | 2.11 | 2.11 | 93.81 | -15.65 | 27.93 | 144.75 | -7.12 | 22.72 | -9.86 | 13.43 | 16.86 | 83.95 | -15.91 | 36.57 | 0.12 | 6.38 | 4.3 |
| 24Q1 (18) | 85.25 | -3.25 | 22.82 | 63.17 | -18.21 | -24.49 | 14.86 | 148.91 | 73.6 | 2.65 | 1.92 | -0.38 | 168.17 | 11.72 | 9.67 | 13.85 | -1.42 | 2.44 | 39.52 | 47.63 | 5.61 | 5.99 | 44.31 | -11.87 | 94.34 | -12.24 | -6.72 | 82.37 | -0.28 | -1.02 | 119.9 | -8.72 | 1.35 | 10.92 | -0.36 | 5.51 | 79.75 | 0.0 | 0.0 | 31.32 | 0.0 | 12.42 | 13.3 | 0.0 | -0.3 | 111.22 | 14.24 | 62.7 | 155.84 | 9.76 | 42.24 | -11.39 | 16.13 | 9.53 | 99.83 | 19.16 | 79.0 | 0.11 | -3.02 | -0.69 |
| 23Q4 (17) | 88.11 | 19.05 | 11.99 | 77.23 | 11.22 | -15.83 | 5.97 | -7.59 | -27.2 | 2.6 | -1.89 | -1.89 | 150.53 | -9.79 | 18.36 | 14.05 | 10.72 | 163.11 | 26.77 | -17.17 | -2.23 | 4.15 | -20.17 | -22.87 | 107.5 | 5.77 | 8.98 | 82.6 | -1.15 | -1.37 | 131.36 | 2.63 | 7.45 | 10.96 | 6.93 | 5.38 | 79.75 | 0.0 | 0.0 | 31.32 | 0.0 | 12.42 | 13.3 | 0.0 | -0.3 | 97.36 | 15.66 | 77.57 | 141.98 | 10.23 | 47.83 | -13.58 | -39.0 | -2.41 | 83.78 | 12.59 | 101.54 | 0.12 | -2.77 | -0.77 |
| 23Q3 (16) | 74.01 | -8.26 | 3.24 | 69.44 | -8.99 | -21.8 | 6.46 | -31.71 | -1.07 | 2.65 | 3.11 | -1.49 | 166.87 | -4.03 | 14.8 | 12.69 | -44.15 | 37.19 | 32.32 | -17.59 | -4.21 | 5.20 | -20.45 | -24.05 | 101.64 | -6.07 | 20.34 | 83.56 | 0.4 | -6.26 | 127.99 | 0.7 | 34.23 | 10.25 | -0.49 | 0 | 79.75 | 0.0 | -0.01 | 31.32 | 0.0 | 12.42 | 13.3 | 0.0 | -0.3 | 84.18 | 14.8 | 69.44 | 128.8 | 9.2 | 41.73 | -9.77 | 17.62 | 17.9 | 74.41 | 21.05 | 96.96 | 0.12 | 3.99 | 32.21 |
| 23Q2 (15) | 80.67 | 16.22 | 18.25 | 76.3 | -8.8 | -14.39 | 9.46 | 10.51 | 9.49 | 2.57 | -3.38 | -3.38 | 173.88 | 13.4 | 39.79 | 22.72 | 68.05 | 239.1 | 39.22 | 4.81 | 3.78 | 6.54 | -3.84 | -22.01 | 108.21 | 6.99 | 45.58 | 83.23 | 0.01 | 0.36 | 127.1 | 7.44 | 46.09 | 10.3 | -0.48 | 0 | 79.75 | 0.0 | -0.01 | 31.32 | 12.42 | 12.42 | 13.3 | -0.3 | -0.3 | 73.33 | 7.27 | 73.32 | 117.95 | 7.66 | 41.24 | -11.86 | 5.8 | 18.88 | 61.47 | 10.22 | 121.99 | 0.12 | 1.28 | 29.28 |
| 23Q1 (14) | 69.41 | -11.78 | 50.14 | 83.66 | -8.82 | -4.87 | 8.56 | 4.39 | 82.52 | 2.66 | 0.38 | -1.48 | 153.34 | 20.57 | 37.43 | 13.52 | 153.18 | 36.98 | 37.42 | 36.67 | 6.7 | 6.80 | 26.3 | -17.01 | 101.14 | 2.53 | 36.18 | 83.22 | -0.63 | -0.78 | 118.3 | -3.23 | 36.35 | 10.35 | -0.48 | 0 | 79.75 | 0.0 | -0.01 | 27.86 | 0.0 | 6.25 | 13.34 | 0.0 | -7.62 | 68.36 | 24.68 | 46.92 | 109.56 | 14.08 | 25.66 | -12.59 | 5.05 | 13.41 | 55.77 | 34.16 | 74.34 | 0.12 | -3.09 | 38.57 |
| 22Q4 (13) | 78.68 | 9.75 | 62.9 | 91.75 | 3.32 | 33.59 | 8.2 | 25.57 | 78.26 | 2.65 | -1.49 | 1.53 | 127.18 | -12.51 | 14.3 | 5.34 | -42.27 | 41.64 | 27.38 | -18.85 | 11.12 | 5.38 | -21.39 | -9.06 | 98.64 | 16.79 | 43.48 | 83.75 | -6.05 | 82.5 | 122.25 | 28.21 | 33.29 | 10.4 | 0 | 0 | 79.75 | -0.01 | -0.01 | 27.86 | 0.0 | 6.25 | 13.34 | 0.0 | -7.62 | 54.83 | 10.37 | 75.91 | 96.04 | 5.68 | 33.7 | -13.26 | -11.43 | -0.3 | 41.57 | 10.03 | 131.59 | 0.12 | 29.54 | 42.17 |
| 22Q3 (12) | 71.69 | 5.09 | 147.89 | 88.8 | -0.37 | 20.06 | 6.53 | -24.42 | 70.5 | 2.69 | 1.13 | 4.26 | 145.36 | 16.86 | 40.47 | 9.25 | 38.06 | 113.63 | 33.74 | -10.72 | 27.47 | 6.85 | -18.31 | 10.16 | 84.46 | 13.63 | 15.87 | 89.14 | 7.49 | 89.26 | 95.35 | 9.6 | 8.07 | 0 | 0 | 0 | 79.76 | 0.0 | -0.68 | 27.86 | 0.0 | 6.25 | 13.34 | 0.0 | -7.62 | 49.68 | 17.42 | 68.92 | 90.88 | 8.83 | 29.72 | -11.9 | 18.6 | 3.02 | 37.78 | 36.44 | 120.42 | 0.09 | 1.68 | 10.16 |
| 22Q2 (11) | 68.22 | 47.57 | 148.98 | 89.13 | 1.35 | 14.68 | 8.64 | 84.22 | 46.69 | 2.66 | -1.48 | 518.6 | 124.39 | 11.48 | 22.38 | 6.7 | -32.12 | 56.91 | 37.79 | 7.76 | 19.36 | 8.38 | 2.32 | 15.6 | 74.33 | 0.08 | -1.94 | 82.93 | -1.12 | 81.07 | 87.0 | 0.28 | 5.34 | 0 | 0 | 0 | 79.76 | 0.0 | -0.68 | 27.86 | 6.25 | 12.07 | 13.34 | -7.62 | -15.25 | 42.31 | -9.07 | 18.92 | 83.51 | -4.22 | 9.64 | -14.62 | -0.55 | -41.53 | 27.69 | -13.44 | 9.66 | 0.09 | 8.56 | 16.3 |
| 22Q1 (10) | 46.23 | -4.29 | 82.37 | 87.94 | 28.04 | -8.63 | 4.69 | 1.96 | -18.01 | 2.7 | 3.45 | 527.91 | 111.58 | 0.28 | 11.83 | 9.87 | 161.8 | 66.72 | 35.07 | 42.33 | 34.57 | 8.19 | 38.41 | 34.01 | 74.27 | 8.03 | 7.98 | 83.87 | 82.76 | 82.21 | 86.76 | -5.41 | 55.51 | 0 | 0 | 0 | 79.76 | 0.0 | -0.68 | 26.22 | 0.0 | 5.47 | 14.44 | 0.0 | -8.26 | 46.53 | 49.28 | 48.9 | 87.19 | 21.38 | 21.37 | -14.54 | -9.98 | -0.69 | 31.99 | 78.22 | 90.3 | 0.08 | -0.57 | 5.09 |
| 21Q4 (9) | 48.3 | 67.01 | -0.64 | 68.68 | -7.14 | -21.41 | 4.6 | 20.1 | -22.95 | 2.61 | 1.16 | 506.98 | 111.27 | 7.53 | -7.91 | 3.77 | -12.93 | 110.61 | 24.64 | -6.91 | 15.36 | 5.92 | -4.78 | 13.02 | 68.75 | -5.68 | 21.53 | 45.89 | -2.57 | -0.76 | 91.72 | 3.96 | 63.55 | 0 | 0 | 0 | 79.76 | -0.68 | -0.68 | 26.22 | 0.0 | 5.47 | 14.44 | 0.0 | -8.26 | 31.17 | 5.98 | 23.49 | 71.83 | 2.53 | 9.1 | -13.22 | -7.74 | 8.26 | 17.95 | 4.73 | 65.74 | 0.08 | 0.37 | 3.78 |
| 21Q3 (8) | 28.92 | 5.55 | -48.0 | 73.96 | -4.84 | -35.08 | 3.83 | -34.97 | -59.81 | 2.58 | 500.0 | 500.0 | 103.48 | 1.81 | -9.45 | 4.33 | 1.41 | -41.25 | 26.47 | -16.39 | 3.24 | 6.22 | -14.27 | -11.46 | 72.89 | -3.84 | 20.68 | 47.1 | 2.84 | 2.28 | 88.23 | 6.83 | 118.77 | 0 | 0 | 0 | 80.31 | 0.0 | -0.24 | 26.22 | 5.47 | 5.47 | 14.44 | -8.26 | -8.26 | 29.41 | -17.34 | 18.92 | 70.06 | -8.02 | 7.26 | -12.27 | -18.78 | 24.68 | 17.14 | -32.12 | 103.08 | 0.08 | 7.35 | 4.99 |
| 21Q2 (7) | 27.4 | 8.09 | -46.14 | 77.72 | -19.25 | -28.17 | 5.89 | 2.97 | -17.39 | 0.43 | 0.0 | 0 | 101.64 | 1.86 | 11.35 | 4.27 | -27.87 | 6.22 | 31.66 | 21.49 | 19.43 | 7.25 | 18.61 | 0 | 75.8 | 10.21 | 37.74 | 45.8 | -0.5 | -1.25 | 82.59 | 48.04 | 98.25 | 0 | 0 | 0 | 80.31 | 0.0 | -5.92 | 24.86 | 0.0 | 0 | 15.74 | 0.0 | 0 | 35.58 | 13.86 | 0 | 76.17 | 6.03 | 21.21 | -10.33 | 28.46 | 44.76 | 25.25 | 50.21 | 235.03 | 0.08 | -1.91 | -5.36 |
| 21Q1 (6) | 25.35 | -47.85 | -50.48 | 96.25 | 10.14 | -11.7 | 5.72 | -4.19 | -20.11 | 0.43 | 0.0 | 0.0 | 99.78 | -17.42 | 22.64 | 5.92 | 230.73 | -4.52 | 26.06 | 22.0 | -1.73 | 6.11 | 16.73 | 0 | 68.78 | 21.58 | 43.77 | 46.03 | -0.45 | -1.56 | 55.79 | -0.52 | 32.86 | 0 | 0 | 0 | 80.31 | 0.0 | -5.92 | 24.86 | 0.0 | 10.24 | 15.74 | 0.0 | 16.68 | 31.25 | 23.81 | 1.17 | 71.84 | 9.11 | 7.34 | -14.44 | -0.21 | 31.69 | 16.81 | 55.22 | 72.41 | 0.08 | -1.81 | -0.73 |
| 20Q4 (5) | 48.61 | -12.6 | 22.04 | 87.39 | -23.3 | -19.26 | 5.97 | -37.36 | -23.26 | 0.43 | 0.0 | 0.0 | 120.83 | 5.73 | 54.49 | 1.79 | -75.71 | 268.87 | 21.36 | -16.69 | -6.48 | 5.24 | -25.4 | 0 | 56.57 | -6.34 | 22.05 | 46.24 | 0.41 | -1.2 | 56.08 | 39.05 | 28.42 | 0 | 0 | 0 | 80.31 | -0.24 | -5.92 | 24.86 | 0.0 | 10.24 | 15.74 | 0.0 | 13.4 | 25.24 | 2.06 | 3.91 | 65.84 | 0.8 | 8.41 | -14.41 | 11.54 | 9.6 | 10.83 | 28.32 | 29.7 | 0.08 | 1.55 | 1.94 |
| 20Q3 (4) | 55.62 | 9.34 | 0.0 | 113.93 | 5.3 | 0.0 | 9.53 | 33.66 | 0.0 | 0.43 | 0 | 0.0 | 114.28 | 25.2 | 0.0 | 7.37 | 83.33 | 0.0 | 25.64 | -3.28 | 0.0 | 7.02 | 0 | 0.0 | 60.4 | 9.76 | 0.0 | 46.05 | -0.71 | 0.0 | 40.33 | -3.19 | 0.0 | 0 | 0 | 0.0 | 80.5 | -5.69 | 0.0 | 24.86 | 0 | 0.0 | 15.74 | 0 | 0.0 | 24.73 | 0 | 0.0 | 65.32 | 3.95 | 0.0 | -16.29 | 12.89 | 0.0 | 8.44 | 145.13 | 0.0 | 0.08 | -3.24 | 0.0 |
