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) | 168.67 | 70.12 | 185.67 | -38.68 | 31.01 | 66.9 | 0 | 0 | 1597.57 | -11.94 | 7.51 | -25.79 | 318.07 | -23.1 | 19.91 | -12.67 | 188.61 | -28.72 | 63.52 | 48.07 | 234.64 | 11.09 | 2.09 | 1.95 | 150.07 | 0.42 | 4.95 | 25.32 | 2.55 | 0.0 | 5.99 | -40.52 | 13.49 | -18.59 | 37.63 | 439.89 | 43.62 | 155.99 | 0.38 | 2.25 |
| 2022 (9) | 99.15 | 22.89 | 302.79 | 7.88 | 18.58 | -2.93 | 0 | 0 | 1814.14 | 29.79 | 10.12 | 7128.57 | 413.59 | 53.24 | 22.80 | 18.07 | 264.61 | -9.91 | 42.9 | 2.73 | 211.21 | 69.73 | 2.05 | -74.28 | 149.44 | 0.99 | 3.95 | 0.0 | 2.55 | -73.6 | 10.07 | 0 | 16.57 | 74.79 | 6.97 | 0 | 17.04 | 0 | 0.37 | -3.47 |
| 2021 (8) | 80.68 | 13.11 | 280.66 | 29.15 | 19.14 | -46.74 | 0 | 0 | 1397.79 | 9.01 | 0.14 | -90.14 | 269.89 | 2.39 | 19.31 | -6.07 | 293.72 | 44.36 | 41.76 | 6.72 | 124.44 | 3.08 | 7.97 | -16.89 | 147.97 | 0.87 | 3.95 | 1.28 | 9.66 | 8.42 | -4.13 | 0 | 9.48 | -53.21 | -1.41 | 0 | -5.54 | 0 | 0.38 | -4.83 |
| 2020 (7) | 71.33 | 4.84 | 217.31 | -0.42 | 35.94 | 71.06 | 0 | 0 | 1282.2 | -6.78 | 1.42 | -68.72 | 263.58 | 8.27 | 20.56 | 16.15 | 203.47 | -2.97 | 39.13 | 2.35 | 120.72 | -0.78 | 9.59 | 48.91 | 146.7 | 0.54 | 3.9 | 13.04 | 8.91 | 57.7 | 7.45 | -50.1 | 20.26 | -15.69 | -9.66 | 0 | -2.21 | 0 | 0.40 | -0.6 |
| 2019 (6) | 68.04 | 4.31 | 218.22 | -9.58 | 21.01 | 76.85 | 0 | 0 | 1375.5 | 3.55 | 4.54 | -17.45 | 243.45 | -15.39 | 17.70 | -18.29 | 209.69 | -9.8 | 38.23 | 7.63 | 121.67 | 1.37 | 6.44 | 47.03 | 145.91 | 0.4 | 3.45 | 18.97 | 5.65 | 121.57 | 14.93 | -26.99 | 24.03 | -7.22 | -8.91 | 0 | 6.02 | -59.32 | 0.41 | -0.75 |
| 2018 (5) | 65.23 | -12.74 | 241.33 | 12.88 | 11.88 | 149.58 | 0 | 0 | 1328.33 | 11.43 | 5.5 | 43.6 | 287.72 | 10.4 | 21.66 | -0.92 | 232.48 | 54.46 | 35.52 | 1.95 | 120.03 | 16.7 | 4.38 | 22.01 | 145.33 | -0.16 | 2.9 | 15.08 | 2.55 | 0.0 | 20.45 | 17.46 | 25.9 | 15.21 | -5.65 | 0 | 14.8 | -34.92 | 0.41 | 4.39 |
| 2017 (4) | 74.75 | 16.05 | 213.79 | 49.65 | 4.76 | -80.13 | 0 | 0 | 1192.05 | -3.06 | 3.83 | -67.43 | 260.61 | 11.86 | 21.86 | 15.4 | 150.51 | 1.65 | 34.84 | -3.97 | 102.85 | 21.33 | 3.59 | 20.07 | 145.57 | 0.0 | 2.52 | 88.06 | 2.55 | 0.0 | 17.41 | -9.93 | 22.48 | -3.19 | 5.33 | 347.9 | 22.74 | 10.82 | 0.39 | -1.11 |
| 2016 (3) | 64.41 | 90.84 | 142.86 | 138.22 | 23.96 | -41.32 | 0 | 0 | 1229.7 | 198.84 | 11.76 | -16.65 | 232.97 | 288.8 | 18.95 | 30.1 | 148.07 | 216.25 | 36.28 | -67.34 | 84.77 | 190.31 | 2.99 | 611.9 | 145.57 | -0.16 | 1.34 | 0 | 2.55 | 0.0 | 19.33 | 47.56 | 23.22 | 48.37 | 1.19 | -91.72 | 20.52 | -25.3 | 0.40 | 1187.5 |
| 2015 (2) | 33.75 | 127.12 | 59.97 | 11.24 | 40.83 | 5.34 | 0 | 0 | 411.49 | -26.03 | 14.11 | -40.26 | 59.92 | -69.02 | 14.56 | -58.12 | 46.82 | -10.79 | 111.1 | -4.29 | 29.2 | -53.1 | 0.42 | -8.7 | 145.81 | 0.0 | 0 | 0 | 2.55 | 0.0 | 13.1 | 0 | 15.65 | 755.19 | 14.37 | -46.74 | 27.47 | 4.61 | 0.03 | -3.09 |
| 2014 (1) | 14.86 | -40.03 | 53.91 | -21.02 | 38.76 | 118.0 | 0 | 0 | 556.28 | 30.22 | 23.62 | 0 | 193.4 | 144.84 | 34.77 | 88.02 | 52.48 | 36.81 | 116.08 | 9.46 | 62.26 | -29.73 | 0.46 | -51.58 | 145.81 | -0.01 | 0 | 0 | 2.55 | 0.0 | -0.72 | 0 | 1.83 | 0 | 26.98 | 29.21 | 26.26 | 0 | 0.03 | -30.84 |
| 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) | 139.24 | 15.44 | 5.24 | 169.4 | 3.44 | -29.61 | 42.53 | 143.03 | 18.43 | 0 | 0 | 0 | 460.13 | 14.82 | 16.19 | 5.23 | 15.71 | 46.91 | 419.59 | 14.82 | 20.86 | 26.16 | 10.23 | 25.91 | 210.78 | 4.79 | -14.24 | 61.19 | -2.02 | -3.06 | 223.41 | 9.69 | 7.15 | 1.59 | -1.24 | -32.91 | 150.41 | 0.08 | 0.37 | 5.09 | 0.0 | 2.83 | 2.55 | 0.0 | 0.0 | 15.54 | 50.87 | 27.38 | 23.17 | 29.15 | 17.61 | 33.26 | -14.78 | 24.71 | 48.8 | -1.07 | 25.55 | 0.38 | -1.11 | 9.44 |
| 24Q2 (19) | 120.62 | -23.64 | -12.26 | 163.77 | -4.36 | -29.07 | 17.5 | -29.01 | -50.87 | 0 | 0 | 0 | 400.75 | 21.81 | 1.71 | 4.52 | 3.2 | 253.12 | 365.43 | 24.97 | 12.53 | 23.73 | 24.42 | 30.5 | 201.14 | 7.64 | -9.88 | 62.45 | 0.68 | 41.87 | 203.68 | -8.68 | 4.34 | 1.61 | -12.5 | -34.02 | 150.29 | 0.06 | 0.4 | 5.09 | 2.83 | 2.83 | 2.55 | 0.0 | 0.0 | 10.3 | 73.69 | 18.94 | 17.94 | 33.58 | 11.01 | 39.03 | 2.85 | 117.44 | 49.33 | 12.42 | 85.38 | 0.39 | -0.23 | 6.77 |
| 24Q1 (18) | 157.97 | -6.34 | 17.84 | 171.23 | -7.78 | -41.64 | 24.65 | -20.51 | -8.09 | 0 | 0 | 0 | 329.0 | -20.57 | -16.36 | 4.38 | 2333.33 | 76.61 | 292.42 | -8.06 | -18.78 | 19.07 | -4.21 | -4.29 | 186.87 | -0.92 | -21.81 | 62.03 | -2.35 | 44.83 | 223.04 | -4.94 | 10.69 | 1.84 | -11.96 | -30.57 | 150.2 | 0.09 | 0.38 | 4.95 | 0.0 | 25.32 | 2.55 | 0.0 | 0.0 | 5.93 | -1.0 | -27.24 | 13.43 | -0.44 | -8.39 | 37.95 | 0.85 | 341.28 | 43.88 | 0.6 | 161.97 | 0.39 | 2.58 | 4.35 |
| 23Q4 (17) | 168.67 | 27.48 | 70.12 | 185.67 | -22.85 | -38.68 | 31.01 | -13.65 | 66.9 | 0 | 0 | 0 | 414.19 | 4.59 | -15.09 | 0.18 | -94.94 | 300.0 | 318.07 | -8.38 | -23.1 | 19.91 | -4.16 | -12.67 | 188.61 | -23.26 | -28.72 | 63.52 | 0.63 | 48.07 | 234.64 | 12.53 | 11.09 | 2.09 | -11.81 | 1.95 | 150.07 | 0.15 | 0.42 | 4.95 | 0.0 | 25.32 | 2.55 | 0.0 | 0.0 | 5.99 | -50.9 | -40.52 | 13.49 | -31.52 | -18.59 | 37.63 | 41.09 | 439.89 | 43.62 | 12.22 | 155.99 | 0.38 | 8.14 | 2.25 |
| 23Q3 (16) | 132.31 | -3.76 | 21.1 | 240.66 | 4.24 | -32.22 | 35.91 | 0.81 | 106.26 | 0 | 0 | 0 | 396.02 | 0.51 | -22.47 | 3.56 | 178.12 | -17.97 | 347.18 | 6.91 | -20.82 | 20.77 | 14.25 | -18.98 | 245.78 | 10.12 | -26.27 | 63.12 | 43.39 | 44.31 | 208.51 | 6.81 | -3.87 | 2.37 | -2.87 | -72.91 | 149.85 | 0.11 | 0.36 | 4.95 | 0.0 | 25.32 | 2.55 | 0.0 | 0.0 | 12.2 | 40.88 | 22.12 | 19.7 | 21.91 | 19.47 | 26.67 | 48.58 | 191.16 | 38.87 | 46.07 | 102.98 | 0.35 | -3.52 | -5.94 |
| 23Q2 (15) | 137.48 | 2.55 | 23.56 | 230.88 | -21.31 | -23.61 | 35.62 | 32.81 | 966.47 | 0 | 0 | 0 | 394.03 | 0.18 | -5.02 | 1.28 | -48.39 | -49.61 | 324.75 | -9.8 | -2.62 | 18.18 | -8.75 | -15.34 | 223.19 | -6.61 | -33.62 | 44.02 | 2.78 | 3.16 | 195.21 | -3.12 | -7.75 | 2.44 | -7.92 | -69.31 | 149.69 | 0.04 | 0.26 | 4.95 | 25.32 | 25.32 | 2.55 | 0.0 | 0.0 | 8.66 | 6.26 | 50.09 | 16.16 | 10.23 | 31.7 | 17.95 | 108.72 | 291.92 | 26.61 | 58.87 | 157.1 | 0.36 | -2.5 | -3.81 |
| 23Q1 (14) | 134.06 | 35.21 | 37.34 | 293.41 | -3.1 | -4.51 | 26.82 | 44.35 | 153.5 | 0 | 0 | 0 | 393.34 | -19.37 | -1.84 | 2.48 | 2855.56 | -25.75 | 360.03 | -12.95 | 3.75 | 19.93 | -12.6 | -16.37 | 238.99 | -9.68 | -22.44 | 42.83 | -0.16 | 2.05 | 201.5 | -4.6 | 3.75 | 2.65 | 29.27 | -66.54 | 149.63 | 0.13 | 0.36 | 3.95 | 0.0 | 0.0 | 2.55 | 0.0 | -73.6 | 8.15 | -19.07 | 312.79 | 14.66 | -11.53 | 49.9 | 8.6 | 23.39 | 17.81 | 16.75 | -1.7 | 382.71 | 0.37 | 0.52 | -2.8 |
| 22Q4 (13) | 99.15 | -9.25 | 22.89 | 302.79 | -14.72 | 7.88 | 18.58 | 6.72 | -2.93 | 0 | 0 | 0 | 487.81 | -4.5 | 27.15 | -0.09 | -102.07 | 94.71 | 413.59 | -5.67 | 53.24 | 22.80 | -11.09 | 18.07 | 264.61 | -20.62 | -9.91 | 42.9 | -1.92 | 2.73 | 211.21 | -2.62 | 69.73 | 2.05 | -76.57 | -74.28 | 149.44 | 0.09 | 0.99 | 3.95 | 0.0 | 0.0 | 2.55 | 0.0 | -73.6 | 10.07 | 0.8 | 343.83 | 16.57 | 0.49 | 74.79 | 6.97 | -23.91 | 594.33 | 17.04 | -11.02 | 407.58 | 0.37 | -0.53 | -3.47 |
| 22Q3 (12) | 109.26 | -1.81 | 36.32 | 355.05 | 17.48 | 16.49 | 17.41 | 421.26 | -55.76 | 0 | 0 | 0 | 510.77 | 23.12 | 44.52 | 4.34 | 70.87 | 675.0 | 438.47 | 31.48 | 66.95 | 25.64 | 19.38 | 35.63 | 333.33 | -0.87 | 14.91 | 43.74 | 2.51 | 14.89 | 216.9 | 2.5 | 165.42 | 8.75 | 10.06 | 4.54 | 149.31 | 0.01 | 1.54 | 3.95 | 0.0 | 0.0 | 2.55 | 0.0 | -73.6 | 9.99 | 73.14 | 536.24 | 16.49 | 34.39 | 45.67 | 9.16 | 100.0 | 1044.33 | 19.15 | 85.02 | 687.42 | 0.37 | -1.34 | -3.75 |
| 22Q2 (11) | 111.27 | 13.99 | 46.72 | 302.23 | -1.64 | 22.48 | 3.34 | -68.43 | -90.92 | 0 | 0 | 0 | 414.86 | 3.53 | 30.18 | 2.54 | -23.95 | 452.17 | 333.5 | -3.9 | 44.75 | 21.48 | -9.85 | 28.99 | 336.24 | 9.12 | 36.14 | 42.67 | 1.67 | 13.36 | 211.6 | 8.95 | 154.42 | 7.95 | 0.38 | -4.9 | 149.3 | 0.14 | 1.63 | 3.95 | 0.0 | 1.28 | 2.55 | -73.6 | -71.38 | 5.77 | 250.65 | 394.39 | 12.27 | 25.46 | 13.09 | 4.58 | -37.26 | 429.5 | 10.35 | 198.27 | 408.96 | 0.38 | -1.47 | -2.65 |
| 22Q1 (10) | 97.61 | 20.98 | 4.51 | 307.28 | 9.48 | 16.79 | 10.58 | -44.72 | -65.12 | 0 | 0 | 0 | 400.7 | 4.44 | 17.16 | 3.34 | 296.47 | 307.32 | 347.02 | 28.58 | 23.38 | 23.83 | 23.4 | 13.69 | 308.14 | 4.91 | 37.88 | 41.97 | 0.5 | 7.23 | 194.21 | 56.07 | 62.55 | 7.92 | -0.63 | -6.82 | 149.09 | 0.76 | 1.53 | 3.95 | 0.0 | 1.28 | 9.66 | 0.0 | 8.42 | -3.83 | 7.26 | -194.1 | 9.78 | 3.16 | -42.06 | 7.3 | 617.73 | 421.59 | 3.47 | 162.64 | 92.78 | 0.38 | -0.18 | -2.24 |
| 21Q4 (9) | 80.68 | 0.66 | 13.11 | 280.66 | -7.92 | 29.15 | 19.14 | -51.36 | -46.74 | 0 | 0 | 0 | 383.66 | 8.55 | 2.31 | -1.7 | -403.57 | 44.08 | 269.89 | 2.76 | 2.39 | 19.31 | 2.13 | -6.07 | 293.72 | 1.26 | 44.36 | 41.76 | 9.69 | 6.72 | 124.44 | 52.28 | 3.08 | 7.97 | -4.78 | -16.89 | 147.97 | 0.63 | 0.87 | 3.95 | 0.0 | 1.28 | 9.66 | 0.0 | 8.42 | -4.13 | -80.35 | -155.44 | 9.48 | -16.25 | -53.21 | -1.41 | -45.36 | 85.4 | -5.54 | -69.94 | -150.68 | 0.38 | -0.81 | -4.83 |
| 21Q3 (8) | 80.15 | 5.68 | -21.32 | 304.79 | 23.52 | 30.0 | 39.35 | 7.02 | -7.35 | 0 | 0 | 0 | 353.43 | 10.9 | 1.6 | 0.56 | 21.74 | -63.64 | 262.63 | 13.99 | -0.04 | 18.91 | 13.54 | -9.65 | 290.07 | 17.44 | 41.55 | 38.07 | 1.14 | -3.62 | 81.72 | -1.74 | -37.39 | 8.37 | 0.12 | -0.59 | 147.04 | 0.09 | 0.26 | 3.95 | 1.28 | 1.28 | 9.66 | 8.42 | 8.42 | -2.29 | -16.84 | -122.58 | 11.32 | 4.33 | -50.68 | -0.97 | 30.22 | 93.16 | -3.26 | 2.69 | 19.31 | 0.39 | -0.21 | -4.38 |
| 21Q2 (7) | 75.84 | -18.8 | -23.04 | 246.75 | -6.22 | 16.13 | 36.77 | 21.23 | -5.89 | 0 | 0 | 0 | 318.69 | -6.82 | 14.93 | 0.46 | -43.9 | -81.53 | 230.39 | -18.09 | 16.26 | 16.65 | -20.54 | 0 | 246.99 | 10.52 | 13.32 | 37.64 | -3.83 | -2.46 | 83.17 | -30.39 | -38.81 | 8.36 | -1.65 | 4.5 | 146.91 | 0.04 | 0.18 | 3.9 | 0.0 | 0.0 | 8.91 | 0.0 | 0.0 | -1.96 | -148.16 | -120.02 | 10.85 | -35.72 | -51.99 | -1.39 | 38.77 | 91.71 | -3.35 | -286.11 | 51.94 | 0.39 | -1.06 | -6.08 |
| 21Q1 (6) | 93.4 | 30.94 | -6.97 | 263.11 | 21.08 | 14.09 | 30.33 | -15.61 | -0.16 | 0 | 0 | 0 | 342.01 | -8.8 | 21.26 | 0.82 | 126.97 | 90.7 | 281.27 | 6.71 | 37.65 | 20.96 | 1.94 | 0 | 223.49 | 9.84 | 9.22 | 39.14 | 0.03 | 4.93 | 119.48 | -1.03 | 3.5 | 8.5 | -11.37 | 18.38 | 146.85 | 0.1 | 0.18 | 3.9 | 0.0 | 13.04 | 8.91 | 0.0 | 57.7 | 4.07 | -45.37 | -63.27 | 16.88 | -16.68 | -16.35 | -2.27 | 76.5 | 85.35 | 1.8 | 181.45 | 140.72 | 0.39 | -2.82 | -5.07 |
| 20Q4 (5) | 71.33 | -29.98 | 4.84 | 217.31 | -7.31 | -0.42 | 35.94 | -15.38 | 71.06 | 0 | 0 | 0 | 375.0 | 7.8 | 7.66 | -3.04 | -297.4 | -77.78 | 263.58 | 0.32 | 8.27 | 20.56 | -1.76 | 0 | 203.47 | -0.71 | 0.64 | 39.13 | -0.94 | 2.35 | 120.72 | -7.51 | -0.78 | 9.59 | 13.9 | 48.91 | 146.7 | 0.03 | 0.54 | 3.9 | 0.0 | 13.04 | 8.91 | 0.0 | 57.7 | 7.45 | -26.53 | -50.1 | 20.26 | -11.72 | -15.69 | -9.66 | 31.88 | -8.42 | -2.21 | 45.3 | -136.71 | 0.40 | -0.35 | -0.6 |
| 20Q3 (4) | 101.87 | 3.38 | 0.0 | 234.46 | 10.34 | 0.0 | 42.47 | 8.7 | 0.0 | 0 | 0 | 0.0 | 347.87 | 25.45 | 0.0 | 1.54 | -38.15 | 0.0 | 262.73 | 32.58 | 0.0 | 20.93 | 0 | 0.0 | 204.93 | -5.98 | 0.0 | 39.5 | 2.36 | 0.0 | 130.52 | -3.97 | 0.0 | 8.42 | 5.25 | 0.0 | 146.66 | 0.01 | 0.0 | 3.9 | 0.0 | 0.0 | 8.91 | 0.0 | 0.0 | 10.14 | 3.58 | 0.0 | 22.95 | 1.55 | 0.0 | -14.18 | 15.39 | 0.0 | -4.04 | 42.04 | 0.0 | 0.40 | -1.98 | 0.0 |
