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) | 111.56 | -22.97 | 519.73 | -29.11 | 15.0 | 0 | 0 | 0 | 3959.91 | -6.73 | 72.89 | -53.72 | 798.13 | 0.81 | 20.16 | 8.08 | 531.43 | -7.25 | 103.91 | 4.41 | 213.7 | 34.4 | 6.51 | -2.25 | 166.79 | 0.0 | 129.46 | 13.87 | 60.38 | -26.79 | 305.07 | 5.92 | 494.92 | 2.22 | -78.86 | 0 | 226.21 | -0.62 | 0.04 | 14.0 |
| 2022 (9) | 144.82 | 105.33 | 733.14 | 37.48 | 0 | 0 | 0 | 0 | 4245.5 | 3.85 | 157.49 | -8.82 | 791.69 | -7.36 | 18.65 | -10.8 | 572.99 | 20.09 | 99.52 | -27.18 | 159.0 | 960.0 | 6.66 | 4.06 | 166.79 | 0.0 | 113.69 | 17.53 | 82.47 | 30.14 | 288.01 | 15.35 | 484.16 | 18.15 | -60.38 | 0 | 227.63 | 36.13 | 0.03 | -8.71 |
| 2021 (8) | 70.53 | -53.69 | 533.27 | 24.11 | 0 | 0 | 0 | 0 | 4088.12 | 22.33 | 172.72 | 111.69 | 854.62 | 32.69 | 20.90 | 8.48 | 477.13 | 54.48 | 136.67 | -22.49 | 15.0 | 0 | 6.4 | 0.31 | 166.79 | 0.0 | 96.73 | 9.24 | 63.37 | -13.13 | 249.68 | 86.61 | 409.78 | 38.76 | -82.47 | 0 | 167.21 | 137.41 | 0.03 | -13.19 |
| 2020 (7) | 152.3 | 140.15 | 429.67 | 2.69 | 0 | 0 | 0 | 0 | 3342.01 | -1.7 | 81.59 | 19.72 | 644.06 | 24.31 | 19.27 | 26.46 | 308.87 | -2.54 | 176.32 | 4.13 | 0 | 0 | 6.38 | -1.24 | 166.79 | 0.0 | 88.55 | 8.32 | 72.95 | 18.1 | 133.8 | 18.05 | 295.31 | 14.96 | -63.37 | 0 | 70.43 | 74.37 | 0.04 | -2.79 |
| 2019 (6) | 63.42 | 11.75 | 418.4 | 2.61 | 0 | 0 | 0 | 0 | 3399.95 | -11.27 | 68.15 | 3.15 | 518.11 | -10.22 | 15.24 | 1.19 | 316.92 | -22.32 | 169.32 | 8.11 | 0 | 0 | 6.46 | 2.22 | 166.79 | 0.0 | 81.75 | 8.78 | 61.77 | 28.13 | 113.34 | 14.65 | 256.87 | 15.6 | -72.95 | 0 | 40.39 | 8.9 | 0.04 | 13.19 |
| 2018 (5) | 56.75 | -0.7 | 407.76 | 13.01 | 0 | 0 | 0 | 0 | 3831.95 | 5.21 | 66.07 | 8.05 | 577.06 | 2.6 | 15.06 | -2.48 | 408.0 | 12.52 | 156.62 | 9.69 | 0 | 0 | 6.32 | -1.4 | 166.79 | 0.0 | 75.15 | 8.87 | 48.21 | 69.93 | 98.86 | 7.37 | 222.21 | 17.27 | -61.77 | 0 | 37.09 | -15.44 | 0.04 | 6.59 |
| 2017 (4) | 57.15 | -23.53 | 360.81 | -6.74 | 0 | 0 | 0 | 0 | 3642.08 | 6.28 | 61.15 | 25.38 | 562.42 | 15.01 | 15.44 | 8.22 | 362.59 | 7.76 | 142.79 | 14.57 | 0 | 0 | 6.41 | -8.82 | 166.79 | 0.0 | 69.03 | 7.61 | 28.37 | 2133.86 | 92.07 | 15.2 | 189.48 | 30.37 | -48.21 | 0 | 43.86 | -14.92 | 0.03 | 13.9 |
| 2016 (3) | 74.74 | -46.23 | 386.88 | -18.81 | 0 | 0 | 0 | 0 | 3426.96 | 6.38 | 48.77 | 53.08 | 489.01 | 5.3 | 14.27 | -1.02 | 336.48 | -4.57 | 124.63 | -1.66 | 0 | 0 | 7.03 | 56.22 | 166.79 | 5.0 | 64.15 | 5.22 | 1.27 | 0 | 79.92 | 17.13 | 145.34 | 12.49 | -28.37 | 0 | 51.55 | -23.01 | 0.03 | 23.92 |
| 2015 (2) | 138.99 | -38.59 | 476.54 | 19.24 | 0 | 0 | 0 | 0 | 3221.33 | -2.84 | 31.86 | -36.58 | 464.39 | 2.48 | 14.42 | 5.47 | 352.59 | 13.07 | 126.73 | 8.55 | 0 | 0 | 4.5 | 8.96 | 158.85 | 0.0 | 60.97 | 8.99 | 0 | 0 | 68.23 | -8.12 | 129.2 | -13.79 | -1.27 | 0 | 66.96 | -11.31 | 0.02 | 26.22 |
| 2014 (1) | 226.32 | 97.31 | 399.66 | 23.82 | 0 | 0 | 0 | 0 | 3315.33 | 0.39 | 50.24 | -4.74 | 453.15 | -0.1 | 13.67 | -0.49 | 311.82 | -4.32 | 116.75 | 15.07 | 40.42 | 0 | 4.13 | 1.23 | 158.85 | 0.0 | 55.94 | 10.4 | 19.66 | 17.65 | 74.26 | -3.08 | 149.86 | 4.07 | 1.24 | 0 | 75.5 | 32.55 | 0.02 | 8.16 |
| 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) | 276.93 | 20.47 | -3.33 | 548.47 | -6.27 | 7.13 | 15.0 | 0.0 | 0 | 0 | 0 | 0 | 1088.03 | 8.58 | 10.76 | 22.55 | 23.49 | 32.73 | 776.3 | 6.87 | 6.61 | 18.18 | 4.23 | -1.79 | 419.86 | -7.05 | -9.18 | 111.32 | 0.1 | 5.25 | 196.5 | 29.7 | 50.92 | 6.68 | 3.25 | -0.3 | 166.79 | 0.0 | 0.0 | 136.38 | 0.0 | 5.35 | 78.86 | 0.0 | 30.61 | 292.37 | 8.36 | 1.79 | 507.61 | 4.65 | 6.4 | -65.38 | -24.27 | 13.4 | 226.99 | 4.5 | 7.21 | 0.04 | 10.6 | 3.86 |
| 24Q2 (19) | 229.87 | -6.63 | 12.68 | 585.13 | 14.07 | 15.11 | 15.0 | 0.0 | 0 | 0 | 0 | 0 | 1002.09 | -3.41 | 5.54 | 18.26 | -16.85 | 7.54 | 726.38 | -1.0 | -1.61 | 17.44 | -2.25 | -4.57 | 451.71 | 12.79 | -0.75 | 111.21 | 3.41 | 6.93 | 151.5 | -21.79 | 16.36 | 6.47 | 0.31 | -2.27 | 166.79 | 0.0 | 0.0 | 136.38 | 5.35 | 5.35 | 78.86 | 30.61 | 30.61 | 269.82 | -2.6 | -0.15 | 485.06 | 3.89 | 5.43 | -52.61 | 18.48 | 56.23 | 217.21 | 2.22 | 44.78 | 0.03 | -14.42 | -18.54 |
| 24Q1 (18) | 246.18 | 120.67 | 16.88 | 512.94 | -1.31 | -15.32 | 15.0 | 0.0 | 0 | 0 | 0 | 0 | 1037.51 | -9.16 | 17.1 | 21.96 | 1.67 | 26.86 | 733.74 | -8.07 | 3.86 | 17.85 | -11.46 | 4.15 | 400.47 | -24.64 | -12.11 | 107.54 | 3.49 | 4.07 | 193.7 | -9.36 | 48.77 | 6.45 | -0.92 | -2.57 | 166.79 | 0.0 | 0.0 | 129.46 | 0.0 | 13.87 | 60.38 | 0.0 | -26.79 | 277.03 | -9.19 | 12.19 | 466.88 | -5.67 | 5.37 | -64.54 | 18.16 | 9.05 | 212.49 | -6.07 | 20.75 | 0.04 | 7.13 | 6.11 |
| 23Q4 (17) | 111.56 | -61.06 | -22.97 | 519.73 | 1.52 | -29.11 | 15.0 | 0 | 0 | 0 | 0 | 0 | 1142.07 | 16.26 | 2.39 | 21.6 | 27.13 | -12.34 | 798.13 | 9.61 | 0.81 | 20.16 | 8.87 | 8.08 | 531.43 | 14.96 | -7.25 | 103.91 | -1.76 | 4.41 | 213.7 | 64.13 | 34.4 | 6.51 | -2.84 | -2.25 | 166.79 | 0.0 | 0.0 | 129.46 | 0.0 | 13.87 | 60.38 | 0.0 | -26.79 | 305.07 | 6.21 | 5.92 | 494.92 | 3.74 | 2.22 | -78.86 | -4.45 | -30.61 | 226.21 | 6.84 | -0.62 | 0.04 | 2.44 | 14.0 |
| 23Q3 (16) | 286.48 | 40.42 | 148.81 | 511.97 | 0.72 | -29.25 | 0 | 0 | 0 | 0 | 0 | 0 | 982.34 | 3.46 | -9.71 | 16.99 | 0.06 | -79.68 | 728.14 | -1.37 | -3.0 | 18.51 | 1.28 | 7.76 | 462.28 | 1.57 | -27.72 | 105.77 | 1.7 | 6.19 | 130.2 | 0.0 | 73.6 | 6.7 | 1.21 | -1.18 | 166.79 | 0.0 | 0.0 | 129.46 | 0.0 | 13.87 | 60.38 | 0.0 | -26.79 | 287.23 | 6.29 | 9.19 | 477.08 | 3.7 | 3.89 | -75.5 | 37.19 | 6.05 | 211.73 | 41.13 | 15.89 | 0.04 | -13.27 | 8.29 |
| 23Q2 (15) | 204.01 | -3.14 | 248.02 | 508.32 | -16.09 | -17.72 | 0 | 0 | 0 | 0 | 0 | 0 | 949.5 | 7.17 | -8.13 | 16.98 | -1.91 | -28.6 | 738.25 | 4.5 | -3.52 | 18.28 | 6.68 | 2.65 | 455.13 | -0.11 | -19.44 | 104.0 | 0.65 | -31.06 | 130.2 | 0.0 | 768.0 | 6.62 | 0.0 | 1.22 | 166.79 | 0.0 | 0.0 | 129.46 | 13.87 | 13.87 | 60.38 | -26.79 | -26.79 | 270.23 | 9.43 | 50.59 | 460.08 | 3.83 | 22.49 | -120.2 | -69.39 | -46.62 | 150.03 | -14.75 | 53.92 | 0.04 | 11.48 | 0.31 |
| 23Q1 (14) | 210.63 | 45.44 | 120.97 | 605.77 | -17.37 | 12.06 | 0 | 0 | 0 | 0 | 0 | 0 | 886.0 | -20.57 | -12.16 | 17.31 | -29.75 | -31.98 | 706.45 | -10.77 | -3.73 | 17.14 | -8.11 | -1.25 | 455.65 | -20.48 | -11.23 | 103.33 | 3.83 | -30.21 | 130.2 | -18.11 | 768.0 | 6.62 | -0.6 | 2.0 | 166.79 | 0.0 | 0.0 | 113.69 | 0.0 | 17.53 | 82.47 | 0.0 | 30.14 | 246.94 | -14.26 | 28.79 | 443.1 | -8.48 | 25.94 | -70.96 | -17.52 | -28.04 | 175.98 | -22.69 | 29.09 | 0.04 | 15.09 | -7.84 |
| 22Q4 (13) | 144.82 | 25.78 | 105.33 | 733.14 | 1.31 | 37.48 | 0 | 0 | 0 | 0 | 0 | 0 | 1115.38 | 2.52 | -10.0 | 24.64 | -70.53 | -19.24 | 791.69 | 5.47 | -7.36 | 18.65 | 8.55 | -10.8 | 572.99 | -10.41 | 20.09 | 99.52 | -0.08 | -27.18 | 159.0 | 112.0 | 960.0 | 6.66 | -1.77 | 4.06 | 166.79 | 0.0 | 0.0 | 113.69 | 0.0 | 17.53 | 82.47 | 0.0 | 30.14 | 288.01 | 9.48 | 15.35 | 484.16 | 5.43 | 18.15 | -60.38 | 24.86 | 26.79 | 227.63 | 24.59 | 36.13 | 0.03 | -2.69 | -8.71 |
| 22Q3 (12) | 115.14 | 96.42 | 11.32 | 723.64 | 17.13 | 68.14 | 0 | 0 | 0 | 0 | 0 | 0 | 1087.93 | 5.26 | 7.11 | 83.62 | 251.64 | 0.17 | 750.65 | -1.9 | 9.99 | 17.18 | -3.52 | -3.13 | 639.58 | 13.2 | 71.02 | 99.6 | -33.98 | -23.56 | 75.0 | 400.0 | 0 | 6.78 | 3.67 | 7.62 | 166.79 | 0.0 | 0.0 | 113.69 | 0.0 | 17.53 | 82.47 | 0.0 | 30.14 | 263.06 | 46.59 | 19.13 | 459.21 | 22.26 | 20.55 | -80.36 | 1.98 | 18.96 | 182.7 | 87.44 | 50.17 | 0.03 | -19.66 | -8.13 |
| 22Q2 (11) | 58.62 | -38.5 | -54.37 | 617.79 | 14.28 | 50.05 | 0 | 0 | 0 | 0 | 0 | 0 | 1033.53 | 2.47 | 7.03 | 23.78 | -6.56 | -28.7 | 765.2 | 4.27 | 17.97 | 17.81 | 2.63 | 2.36 | 564.98 | 10.07 | 71.58 | 150.86 | 1.9 | -15.29 | 15.0 | 0.0 | 0 | 6.54 | 0.77 | 4.31 | 166.79 | 0.0 | 0.0 | 113.69 | 17.53 | 17.53 | 82.47 | 30.14 | 30.14 | 179.45 | -6.41 | 29.14 | 375.61 | 6.76 | 25.6 | -81.98 | -47.92 | -16.66 | 97.47 | -28.5 | 41.9 | 0.04 | 2.42 | 13.66 |
| 22Q1 (10) | 95.32 | 35.15 | -17.19 | 540.59 | 1.37 | 43.72 | 0 | 0 | 0 | 0 | 0 | 0 | 1008.65 | -18.61 | 16.28 | 25.45 | -16.58 | 0.28 | 733.85 | -14.13 | 23.96 | 17.35 | -17.0 | 3.24 | 513.31 | 7.58 | 72.84 | 148.05 | 8.33 | -18.09 | 15.0 | 0.0 | 0 | 6.49 | 1.41 | 1.72 | 166.79 | 0.0 | 0.0 | 96.73 | 0.0 | 9.24 | 63.37 | 0.0 | -13.13 | 191.74 | -23.21 | 83.98 | 351.84 | -14.14 | 32.41 | -55.42 | 32.8 | 10.15 | 136.32 | -18.47 | 220.45 | 0.04 | 14.0 | -2.25 |
| 21Q4 (9) | 70.53 | -31.81 | -53.69 | 533.27 | 23.91 | 24.11 | 0 | 0 | 0 | 0 | 0 | 0 | 1239.31 | 22.02 | 24.02 | 30.51 | -63.45 | 23.22 | 854.62 | 25.23 | 32.69 | 20.90 | 17.87 | 8.48 | 477.13 | 27.58 | 54.48 | 136.67 | 4.89 | -22.49 | 15.0 | 0 | 0 | 6.4 | 1.59 | 0.31 | 166.79 | 0.0 | 0.0 | 96.73 | 0.0 | 9.24 | 63.37 | 0.0 | -13.13 | 249.68 | 13.07 | 86.61 | 409.78 | 7.58 | 38.76 | -82.47 | 16.83 | -30.14 | 167.21 | 37.44 | 137.41 | 0.03 | -2.07 | -13.19 |
| 21Q3 (8) | 103.43 | -19.48 | -12.83 | 430.37 | 4.53 | 4.76 | 0 | 0 | 0 | 0 | 0 | 0 | 1015.7 | 5.18 | 13.33 | 83.48 | 150.31 | 298.09 | 682.46 | 5.22 | 19.18 | 17.74 | 1.95 | 1.44 | 373.98 | 13.58 | 52.85 | 130.3 | -26.84 | -25.7 | 0 | 0 | 0 | 6.3 | 0.48 | -1.1 | 166.79 | 0.0 | 0.0 | 96.73 | 0.0 | 9.24 | 63.37 | 0.0 | -13.13 | 220.82 | 58.91 | 103.13 | 380.92 | 27.37 | 40.97 | -99.16 | -41.11 | -18.84 | 121.66 | 77.11 | 381.44 | 0.04 | -0.6 | -11.43 |
| 21Q2 (7) | 128.46 | 11.61 | 34.33 | 411.72 | 9.46 | 6.34 | 0 | 0 | 0 | 0 | 0 | 0 | 965.67 | 11.32 | 27.16 | 33.35 | 31.4 | 86.94 | 648.63 | 9.56 | 29.72 | 17.40 | 3.5 | 0 | 329.28 | 10.88 | 8.09 | 178.1 | -1.47 | 5.77 | 0 | 0 | 0 | 6.27 | -1.72 | -2.34 | 166.79 | 0.0 | 0.0 | 96.73 | 9.24 | 9.24 | 63.37 | -13.13 | -13.13 | 138.96 | 33.33 | 58.27 | 299.06 | 12.55 | 19.96 | -70.27 | -13.93 | 23.39 | 68.69 | 61.47 | 1852.3 | 0.04 | -11.92 | -19.67 |
| 21Q1 (6) | 115.1 | -24.43 | 62.18 | 376.15 | -12.46 | -2.11 | 0 | 0 | 0 | 0 | 0 | 0 | 867.45 | -13.19 | 26.26 | 25.38 | 2.5 | 40.92 | 592.01 | -8.08 | 28.87 | 16.81 | -12.79 | 0 | 296.98 | -3.85 | 12.55 | 180.75 | 2.51 | 4.41 | 0 | 0 | 0 | 6.38 | 0.0 | -0.62 | 166.79 | 0.0 | 0.0 | 88.55 | 0.0 | 8.32 | 72.95 | 0.0 | 18.1 | 104.22 | -22.11 | 18.47 | 265.72 | -10.02 | 14.79 | -61.68 | 2.67 | 35.7 | 42.54 | -39.6 | 635.09 | 0.04 | 1.25 | 0.74 |
| 20Q4 (5) | 152.3 | 28.36 | 140.15 | 429.67 | 4.59 | 2.69 | 0 | 0 | 0 | 0 | 0 | 0 | 999.26 | 11.49 | 7.13 | 24.76 | 18.07 | 27.69 | 644.06 | 12.47 | 24.31 | 19.27 | 10.23 | 0 | 308.87 | 26.24 | -2.54 | 176.32 | 0.54 | 4.13 | 0 | 0 | 0 | 6.38 | 0.16 | -1.24 | 166.79 | 0.0 | 0.0 | 88.55 | 0.0 | 8.32 | 72.95 | 0.0 | 18.1 | 133.8 | 23.08 | 18.05 | 295.31 | 9.29 | 14.96 | -63.37 | 24.05 | 13.13 | 70.43 | 178.71 | 74.37 | 0.04 | -0.08 | -2.79 |
| 20Q3 (4) | 118.65 | 24.07 | 0.0 | 410.82 | 6.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 896.26 | 18.02 | 0.0 | 20.97 | 17.54 | 0.0 | 572.65 | 14.52 | 0.0 | 17.48 | 0 | 0.0 | 244.67 | -19.69 | 0.0 | 175.37 | 4.15 | 0.0 | 0 | 0 | 0.0 | 6.37 | -0.78 | 0.0 | 166.79 | 0.0 | 0.0 | 88.55 | 0.0 | 0.0 | 72.95 | 0.0 | 0.0 | 108.71 | 23.82 | 0.0 | 270.22 | 8.39 | 0.0 | -83.44 | 9.03 | 0.0 | 25.27 | 744.64 | 0.0 | 0.04 | -9.85 | 0.0 |
