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) | 112.42 | -5.21 | 2.17 | 0 | 17.77 | 105.91 | 0 | 0 | 670.79 | -12.22 | 41.68 | -47.91 | 167.13 | 0.33 | 24.92 | 14.3 | 80.54 | -19.68 | 0 | 0 | 114.01 | -17.9 | 2.72 | 68.94 | 119.18 | 0.0 | 40.62 | 24.91 | 0.12 | -96.58 | 225.4 | 2.03 | 266.14 | 3.58 | -3.4 | 0 | 222.0 | 0.29 | 0.00 | 0 |
| 2022 (9) | 118.6 | 26.43 | 0 | 0 | 8.63 | 6.94 | 0 | 0 | 764.19 | 21.2 | 80.01 | 55.66 | 166.58 | 7.35 | 21.80 | -11.42 | 100.27 | 8.44 | 0 | 0 | 138.86 | -4.9 | 1.61 | 35.29 | 119.18 | 0.0 | 32.52 | 18.86 | 3.51 | 55.31 | 220.91 | 31.67 | 256.94 | 30.17 | 0.44 | 0 | 221.35 | 34.76 | 0.00 | 0 |
| 2021 (8) | 93.81 | -5.86 | 0 | 0 | 8.07 | 150.62 | 0 | 0 | 630.54 | 4.19 | 51.4 | 10.18 | 155.17 | 8.95 | 24.61 | 4.57 | 92.47 | 17.47 | 0 | 0 | 146.02 | 2.61 | 1.19 | 9.17 | 119.18 | 0.0 | 27.36 | 20.0 | 2.26 | -46.32 | 167.77 | 22.51 | 197.39 | 20.4 | -3.51 | 0 | 164.26 | 21.96 | 0.00 | 0 |
| 2020 (7) | 99.65 | 12.05 | 0 | 0 | 3.22 | -25.29 | 0 | 0 | 605.17 | 7.73 | 46.65 | 22.06 | 142.42 | -3.61 | 23.53 | -10.53 | 78.72 | 4.67 | 0 | 0 | 142.31 | -0.73 | 1.09 | 2.83 | 119.18 | 0.0 | 22.8 | 20.13 | 4.21 | 0 | 136.94 | 20.73 | 163.95 | 23.82 | -2.26 | 0 | 134.68 | 23.31 | 0.00 | 0 |
| 2019 (6) | 88.93 | 31.87 | 0 | 0 | 4.31 | -68.0 | 0 | 0 | 561.75 | 10.52 | 38.22 | 59.25 | 147.76 | 10.01 | 26.30 | -0.46 | 75.21 | 8.34 | 0 | 0 | 143.36 | 6.52 | 1.06 | 20.45 | 119.18 | 0.0 | 18.98 | 14.48 | 0 | 0 | 113.43 | 29.55 | 132.41 | 27.15 | -4.21 | 0 | 109.22 | 22.73 | 0.00 | 0 |
| 2018 (5) | 67.44 | -14.86 | 0 | 0 | 13.47 | -12.53 | 0 | 0 | 508.28 | -5.81 | 24.0 | -32.9 | 134.31 | -1.39 | 26.42 | 4.69 | 69.42 | 13.8 | 0 | 0 | 134.58 | 5.07 | 0.88 | 12.82 | 119.18 | 0.0 | 16.58 | 27.54 | 0 | 0 | 87.56 | 7.19 | 104.14 | 9.98 | 1.43 | -68.43 | 88.99 | 3.21 | 0.00 | 0 |
| 2017 (4) | 79.21 | 38.45 | 1.79 | -44.58 | 15.4 | 164.6 | 0 | 0 | 539.64 | 18.56 | 35.77 | 120.12 | 136.21 | 12.39 | 25.24 | -5.2 | 61.0 | -3.71 | 0 | 0 | 128.08 | 0.92 | 0.78 | -18.75 | 119.18 | 0.0 | 13.0 | 14.34 | 0 | 0 | 81.69 | 48.34 | 94.69 | 42.5 | 4.53 | -32.19 | 86.22 | 39.63 | 0.00 | 0 |
| 2016 (3) | 57.21 | -32.6 | 3.23 | -84.38 | 5.82 | -75.48 | 0 | 0 | 455.15 | 2.55 | 16.25 | -43.32 | 121.19 | 11.71 | 26.63 | 8.93 | 63.35 | 1.25 | 0 | 0 | 126.91 | 16.98 | 0.96 | -14.29 | 119.18 | 0.0 | 11.37 | 33.61 | 0 | 0 | 55.07 | 2.74 | 66.45 | 6.99 | 6.68 | -59.12 | 61.75 | -11.71 | 0.00 | 0 |
| 2015 (2) | 84.88 | 5.51 | 20.68 | 42.03 | 23.74 | 28.32 | 0 | 0 | 443.83 | 31.12 | 28.67 | 44.29 | 108.49 | 3.94 | 24.44 | -20.73 | 62.57 | 28.61 | 0 | 0 | 108.49 | -9.23 | 1.12 | 6.67 | 119.18 | 0.0 | 8.51 | 30.52 | 0 | 0 | 53.6 | 54.16 | 62.11 | 50.42 | 16.34 | -9.67 | 69.94 | 32.31 | 0.00 | 0 |
| 2014 (1) | 80.45 | 21.0 | 14.56 | 19.15 | 18.5 | 38.78 | 0 | 0 | 338.5 | 9.55 | 19.87 | 7.17 | 104.38 | 11.07 | 30.84 | 1.38 | 48.65 | 18.49 | 0 | 0 | 119.52 | 24.85 | 1.05 | 31.25 | 119.18 | 0.0 | 6.52 | 39.61 | 0 | 0 | 34.77 | 51.64 | 41.29 | 49.6 | 18.09 | 36.63 | 52.86 | 46.14 | 0.00 | 0 |
| 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) | 116.6 | 0.47 | 3.7 | 23.13 | -22.62 | -12.62 | 19.08 | 14.46 | 20.23 | 0 | 0 | 0 | 201.91 | 19.59 | 3.06 | 17.97 | 56.13 | 6.96 | 166.74 | 14.83 | -4.81 | 22.92 | 13.89 | -11.3 | 92.34 | -0.39 | -5.84 | 0 | 0 | 0 | 91.86 | -13.35 | -20.91 | 3.24 | 4.52 | 37.87 | 119.18 | 0.0 | 0.0 | 44.75 | 0.0 | 10.17 | 3.4 | 0.0 | 2733.33 | 239.53 | 8.12 | 13.85 | 287.68 | 6.66 | 14.55 | 8.19 | 2.5 | 63.8 | 247.72 | 7.92 | 15.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 116.05 | -3.91 | 9.96 | 29.89 | 6.14 | 395.69 | 16.67 | 12.94 | 14.81 | 0 | 0 | 0 | 168.84 | 8.53 | 21.78 | 11.51 | 15.91 | 91.83 | 145.2 | 1.84 | 15.95 | 20.12 | -2.42 | 12.31 | 92.7 | 9.08 | -4.03 | 0 | 0 | 0 | 106.01 | -1.35 | -13.43 | 3.1 | 7.27 | 66.67 | 119.18 | 0.0 | 0.0 | 44.75 | 0.0 | 10.17 | 3.4 | 0.0 | 2733.33 | 221.55 | 5.48 | 14.44 | 269.71 | 4.46 | 15.09 | 7.99 | 43.96 | 279.15 | 229.54 | 6.47 | 21.36 | 0.00 | 0 | 0 |
| 24Q1 (18) | 120.77 | 7.43 | 6.26 | 28.16 | 1197.7 | 202.8 | 14.76 | -16.94 | 18.17 | 0 | 0 | 0 | 155.57 | -22.71 | 15.27 | 9.93 | -35.14 | 177.37 | 142.57 | -14.7 | 24.47 | 20.62 | -17.24 | 30.28 | 84.98 | 5.51 | -10.0 | 0 | 0 | 0 | 107.46 | -5.75 | -0.08 | 2.89 | 6.25 | 78.4 | 119.18 | 0.0 | 0.0 | 44.75 | 10.17 | 10.17 | 3.4 | 2733.33 | 2733.33 | 210.04 | -6.81 | 11.96 | 258.19 | -2.99 | 13.07 | 5.55 | 263.24 | 308.09 | 215.59 | -2.89 | 14.09 | 0.00 | 0 | 0 |
| 23Q4 (17) | 112.42 | -0.02 | -5.21 | 2.17 | -91.8 | 0 | 17.77 | 11.97 | 105.91 | 0 | 0 | 0 | 201.27 | 2.73 | -3.45 | 15.31 | -8.87 | -29.19 | 167.13 | -4.59 | 0.33 | 24.92 | -3.57 | 14.3 | 80.54 | -17.87 | -19.68 | 0 | 0 | 0 | 114.01 | -1.83 | -17.9 | 2.72 | 15.74 | 68.94 | 119.18 | 0.0 | 0.0 | 40.62 | 0.0 | 24.91 | 0.12 | 0.0 | -96.58 | 225.4 | 7.13 | 2.03 | 266.14 | 5.97 | 3.58 | -3.4 | -168.0 | -872.73 | 222.0 | 3.06 | 0.29 | 0.00 | 0 | 0 |
| 23Q3 (16) | 112.44 | 6.54 | -0.47 | 26.47 | 338.97 | 0 | 15.87 | 9.3 | 77.12 | 0 | 0 | 0 | 195.92 | 41.32 | -9.68 | 16.8 | 180.0 | -33.15 | 175.17 | 39.88 | 3.88 | 25.84 | 44.21 | 15.39 | 98.07 | 1.53 | -13.77 | 0 | 0 | 0 | 116.14 | -5.15 | -19.94 | 2.35 | 26.34 | 42.42 | 119.18 | 0.0 | 0.0 | 40.62 | 0.0 | 24.91 | 0.12 | 0.0 | -96.58 | 210.4 | 8.68 | 6.1 | 251.14 | 7.17 | 7.17 | 5.0 | 212.11 | 33.33 | 215.4 | 13.88 | 6.61 | 0.00 | 0 | 0 |
| 23Q2 (15) | 105.54 | -7.14 | -6.28 | 6.03 | -35.16 | 0 | 14.52 | 16.25 | 40.15 | 0 | 0 | 0 | 138.64 | 2.73 | -15.12 | 6.0 | 67.6 | -58.33 | 125.23 | 9.33 | -2.98 | 17.92 | 13.19 | -1.21 | 96.59 | 2.3 | -18.64 | 0 | 0 | 0 | 122.45 | 13.85 | -15.73 | 1.86 | 14.81 | 35.77 | 119.18 | 0.0 | 0.0 | 40.62 | 0.0 | 24.91 | 0.12 | 0.0 | -96.58 | 193.6 | 3.2 | 11.8 | 234.34 | 2.63 | 12.02 | -4.46 | -427.94 | -533.01 | 189.14 | 0.1 | 8.58 | 0.00 | 0 | 0 |
| 23Q1 (14) | 113.65 | -4.17 | 5.74 | 9.3 | 0 | 0 | 12.49 | 44.73 | 39.55 | 0 | 0 | 0 | 134.96 | -35.26 | -23.1 | 3.58 | -83.44 | -81.02 | 114.54 | -31.24 | -17.78 | 15.83 | -27.39 | -23.66 | 94.42 | -5.83 | -8.76 | 0 | 0 | 0 | 107.55 | -22.55 | -26.54 | 1.62 | 0.62 | 25.58 | 119.18 | 0.0 | 0.0 | 40.62 | 24.91 | 24.91 | 0.12 | -96.58 | -96.58 | 187.6 | -15.08 | 18.16 | 228.34 | -11.13 | 17.22 | 1.36 | 209.09 | -68.15 | 188.96 | -14.63 | 15.9 | 0.00 | 0 | 0 |
| 22Q4 (13) | 118.6 | 4.98 | 26.43 | 0 | 0 | 0 | 8.63 | -3.68 | 6.94 | 0 | 0 | 0 | 208.46 | -3.9 | 5.63 | 21.62 | -13.97 | 6.66 | 166.58 | -1.22 | 7.35 | 21.80 | -2.65 | -11.42 | 100.27 | -11.84 | 8.44 | 0 | 0 | 0 | 138.86 | -4.27 | -4.9 | 1.61 | -2.42 | 35.29 | 119.18 | 0.0 | 0.0 | 32.52 | 0.0 | 18.86 | 3.51 | 0.0 | 55.31 | 220.91 | 11.4 | 31.67 | 256.94 | 9.65 | 30.17 | 0.44 | -88.27 | 112.54 | 221.35 | 9.55 | 34.76 | 0.00 | 0 | 0 |
| 22Q3 (12) | 112.97 | 0.32 | 13.5 | 0 | 0 | 0 | 8.96 | -13.51 | 56.37 | 0 | 0 | 0 | 216.92 | 32.81 | 23.57 | 25.13 | 74.51 | 60.47 | 168.63 | 30.65 | 25.53 | 22.39 | 23.47 | 2.43 | 113.73 | -4.2 | 8.91 | 0 | 0 | 0 | 145.06 | -0.17 | -4.26 | 1.65 | 20.44 | 60.19 | 119.18 | 0.0 | 0.0 | 32.52 | 0.0 | 18.86 | 3.51 | 0.0 | 55.31 | 198.3 | 14.51 | 34.38 | 234.33 | 12.01 | 32.24 | 3.75 | 264.08 | 170.09 | 202.05 | 15.99 | 42.07 | 0.00 | 0 | 0 |
| 22Q2 (11) | 112.61 | 4.77 | 5.06 | 0 | 0 | 0 | 10.36 | 15.75 | 108.45 | 0 | 0 | 0 | 163.33 | -6.93 | 32.18 | 14.4 | -23.65 | 134.15 | 129.07 | -7.35 | 31.4 | 18.14 | -12.53 | 12.2 | 118.72 | 14.72 | 24.67 | 0 | 0 | 0 | 145.3 | -0.76 | 0.72 | 1.37 | 6.2 | 33.01 | 119.18 | 0.0 | 0.0 | 32.52 | 0.0 | 18.86 | 3.51 | 0.0 | 55.31 | 173.17 | 9.07 | 31.28 | 209.2 | 7.39 | 29.5 | 1.03 | -75.88 | 122.39 | 174.2 | 6.84 | 36.83 | 0.00 | 0 | 0 |
| 22Q1 (10) | 107.48 | 14.57 | -3.22 | 0 | 0 | 0 | 8.95 | 10.9 | 97.14 | 0 | 0 | 0 | 175.49 | -11.08 | 30.88 | 18.86 | -6.96 | 102.58 | 139.31 | -10.22 | 33.93 | 20.73 | -15.75 | 23.24 | 103.49 | 11.92 | 24.66 | 0 | 0 | 0 | 146.41 | 0.27 | 3.05 | 1.29 | 8.4 | 22.86 | 119.18 | 0.0 | 0.0 | 32.52 | 18.86 | 42.63 | 3.51 | 55.31 | -16.63 | 158.77 | -5.36 | 8.56 | 194.8 | -1.31 | 12.43 | 4.27 | 221.65 | 233.86 | 163.04 | -0.74 | 13.97 | 0.00 | 0 | 0 |
| 21Q4 (9) | 93.81 | -5.75 | -5.86 | 0 | 0 | 0 | 8.07 | 40.84 | 150.62 | 0 | 0 | 0 | 197.35 | 12.42 | 8.86 | 20.27 | 29.44 | 56.4 | 155.17 | 15.51 | 8.95 | 24.61 | 12.57 | 4.57 | 92.47 | -11.45 | 17.47 | 0 | 0 | 0 | 146.02 | -3.63 | 2.61 | 1.19 | 15.53 | 9.17 | 119.18 | 0.0 | 0.0 | 27.36 | 0.0 | 20.0 | 2.26 | 0.0 | -46.32 | 167.77 | 13.69 | 22.51 | 197.39 | 11.39 | 20.4 | -3.51 | 34.39 | -55.31 | 164.26 | 15.5 | 21.96 | 0.00 | 0 | 0 |
| 21Q3 (8) | 99.53 | -7.15 | -2.35 | 0 | 0 | 0 | 5.73 | 15.29 | 11.48 | 0 | 0 | 0 | 175.54 | 42.06 | 4.01 | 15.66 | 154.63 | 8.83 | 134.33 | 36.75 | -3.01 | 21.86 | 35.24 | -5.73 | 104.43 | 9.66 | 17.91 | 0 | 0 | 0 | 151.52 | 5.03 | 6.61 | 1.03 | 0.0 | 0.0 | 119.18 | 0.0 | 0.0 | 27.36 | 0.0 | 20.0 | 2.26 | 0.0 | -46.32 | 147.57 | 11.87 | 18.25 | 177.2 | 9.69 | 16.73 | -5.35 | -16.3 | 5.64 | 142.22 | 11.71 | 19.39 | 0.00 | 0 | 0 |
| 21Q2 (7) | 107.19 | -3.48 | 11.32 | 0 | 0 | 0 | 4.97 | 9.47 | 89.69 | 0 | 0 | 0 | 123.57 | -7.84 | -7.93 | 6.15 | -33.94 | -38.56 | 98.23 | -5.57 | -17.29 | 16.16 | -3.91 | 0 | 95.23 | 14.71 | 11.98 | 0 | 0 | 0 | 144.26 | 1.53 | 4.51 | 1.03 | -1.9 | -3.74 | 119.18 | 0.0 | 0.0 | 27.36 | 20.0 | 20.0 | 2.26 | -46.32 | 0 | 131.91 | -9.81 | 15.09 | 161.54 | -6.76 | 17.56 | -4.6 | -44.2 | 46.88 | 127.31 | -11.01 | 20.16 | 0.00 | 0 | 0 |
| 21Q1 (6) | 111.06 | 11.45 | -1.52 | 0 | 0 | -100.0 | 4.54 | 40.99 | -6.78 | 0 | 0 | 0 | 134.08 | -26.04 | 10.9 | 9.31 | -28.16 | 0.22 | 104.02 | -26.96 | -9.85 | 16.82 | -28.52 | 0 | 83.02 | 5.46 | -3.44 | 0 | 0 | 0 | 142.08 | -0.16 | -0.88 | 1.05 | -3.67 | 0.0 | 119.18 | 0.0 | 0.0 | 22.8 | 0.0 | 20.13 | 4.21 | 0.0 | 0 | 146.25 | 6.8 | 19.17 | 173.26 | 5.68 | 22.27 | -3.19 | -41.15 | 43.14 | 143.06 | 6.22 | 22.16 | 0.00 | 0 | 0 |
| 20Q4 (5) | 99.65 | -2.24 | 12.05 | 0 | 0 | 0 | 3.22 | -37.35 | -25.29 | 0 | 0 | 0 | 181.29 | 7.42 | 4.57 | 12.96 | -9.94 | -10.12 | 142.42 | 2.83 | -3.61 | 23.53 | 1.48 | 0 | 78.72 | -11.12 | 4.67 | 0 | 0 | 0 | 142.31 | 0.13 | -0.73 | 1.09 | 5.83 | 2.83 | 119.18 | 0.0 | 0.0 | 22.8 | 0.0 | 20.13 | 4.21 | 0.0 | 0 | 136.94 | 9.74 | 20.73 | 163.95 | 8.0 | 23.82 | -2.26 | 60.14 | 46.32 | 134.68 | 13.06 | 23.31 | 0.00 | 0 | 0 |
| 20Q3 (4) | 101.93 | 5.86 | 0.0 | 0 | 0 | 0.0 | 5.14 | 96.18 | 0.0 | 0 | 0 | 0.0 | 168.77 | 25.75 | 0.0 | 14.39 | 43.76 | 0.0 | 138.5 | 16.61 | 0.0 | 23.19 | 0 | 0.0 | 88.57 | 4.15 | 0.0 | 0 | 0 | 0.0 | 142.13 | 2.97 | 0.0 | 1.03 | -3.74 | 0.0 | 119.18 | 0.0 | 0.0 | 22.8 | 0.0 | 0.0 | 4.21 | 0 | 0.0 | 124.79 | 8.88 | 0.0 | 151.8 | 10.47 | 0.0 | -5.67 | 34.53 | 0.0 | 119.12 | 12.43 | 0.0 | 0.00 | 0 | 0.0 |
