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) | 142.91 | 0.81 | 50.56 | 46.93 | 13.96 | 439.0 | 0 | 0 | 503.51 | 45.78 | 26.27 | -71.95 | 52.67 | -29.89 | 10.46 | -51.91 | 194.1 | -2.6 | 377.03 | -1.3 | 327.19 | -1.2 | 6.44 | 2.88 | 233.95 | 0.0 | 16.53 | 138.18 | 200.78 | 74.05 | 26.54 | -72.3 | 243.84 | 11.8 | 36.85 | 38.01 | 63.39 | -48.26 | 0.17 | -20.51 |
| 2022 (9) | 141.76 | 70.88 | 34.41 | 2.35 | 2.59 | -97.62 | 0 | 0 | 345.39 | 16.67 | 93.67 | 155.09 | 75.13 | 82.09 | 21.75 | 56.08 | 199.29 | 45.59 | 381.98 | 7.14 | 331.15 | 29.78 | 6.26 | 1322.73 | 233.95 | 0.0 | 6.94 | 114.2 | 115.36 | 30.94 | 95.81 | 159.16 | 218.11 | 70.0 | 26.7 | 0 | 122.51 | 447.41 | 0.21 | 0 |
| 2021 (8) | 82.96 | 0.21 | 33.62 | 12.33 | 108.75 | -31.78 | 0 | 0 | 296.05 | -6.43 | 36.72 | 0 | 41.26 | -11.48 | 13.94 | -5.39 | 136.88 | 0.76 | 356.52 | 4.74 | 255.17 | 8.18 | 0.44 | -6.38 | 233.95 | 0.0 | 3.24 | 0.0 | 88.1 | -9.46 | 36.97 | 0 | 128.3 | 39.64 | -14.59 | 0 | 22.38 | 0 | -0.50 | 0 |
| 2020 (7) | 82.79 | -19.85 | 29.93 | -46.08 | 159.4 | 4.68 | 0 | 0 | 316.41 | -10.68 | -10.76 | 0 | 46.61 | -12.27 | 14.73 | -1.79 | 135.85 | -15.67 | 340.4 | 1.52 | 235.87 | -8.27 | 0.47 | -22.95 | 233.95 | 0.0 | 3.24 | 800.0 | 97.31 | 25.76 | -8.66 | 0 | 91.88 | -11.09 | -7.56 | 0 | -16.22 | 0 | -0.47 | 0 |
| 2019 (6) | 103.3 | 15.11 | 55.51 | -60.52 | 152.28 | -12.44 | 0 | 0 | 354.23 | -41.57 | 28.76 | 0 | 53.13 | -32.24 | 15.00 | 15.96 | 161.09 | -14.3 | 335.31 | 3.61 | 257.13 | -12.47 | 0.61 | -32.97 | 233.95 | 0.0 | 0.36 | 0.0 | 77.38 | -57.78 | 25.6 | 0 | 103.34 | 27.27 | -4.05 | 0 | 21.55 | 0 | -0.28 | 0 |
| 2018 (5) | 89.74 | -71.94 | 140.61 | -66.16 | 173.92 | 50.8 | 0 | 0 | 606.23 | -19.76 | -106.43 | 0 | 78.41 | -2.84 | 12.93 | 21.09 | 187.98 | 17.49 | 323.64 | -6.94 | 293.76 | -36.02 | 0.91 | -89.97 | 233.95 | 0.0 | 0.36 | 0.0 | 183.27 | 285.59 | -102.44 | 0 | 81.2 | -56.32 | -5.84 | 0 | -108.28 | 0 | -0.07 | 0 |
| 2017 (4) | 319.8 | -25.08 | 415.53 | -24.28 | 115.33 | -11.88 | 0 | 0 | 755.53 | -2.74 | 1.4 | 0 | 80.7 | -8.7 | 10.68 | -6.13 | 160.0 | -5.52 | 347.77 | 75.87 | 459.16 | 19.69 | 9.07 | -16.87 | 233.95 | 0.0 | 0.36 | 0.0 | 47.53 | -31.58 | 138.0 | 0 | 185.9 | 286.65 | -5.02 | 0 | 132.98 | 0 | 0.56 | -13.92 |
| 2016 (3) | 426.87 | 57.34 | 548.77 | 20.8 | 130.88 | -45.69 | 0 | 0 | 776.78 | -18.01 | -23.44 | 0 | 88.39 | -26.77 | 11.38 | -10.69 | 169.34 | -11.38 | 197.74 | -4.27 | 383.64 | 8.64 | 10.91 | -39.15 | 233.95 | 0.0 | 0.36 | 0.0 | 69.47 | -30.85 | -21.75 | 0 | 48.08 | -31.15 | -3.71 | 0 | -25.46 | 0 | 0.65 | 74.91 |
| 2015 (2) | 271.31 | -9.98 | 454.27 | 14.55 | 240.99 | 133.27 | 0 | 0 | 947.44 | -15.86 | -30.75 | 0 | 120.71 | -25.4 | 12.74 | -11.33 | 191.09 | -12.09 | 206.56 | 1.69 | 353.13 | -18.27 | 17.93 | -15.14 | 233.95 | 0.0 | 0.36 | 0 | 100.47 | 0.72 | -31.0 | 0 | 69.83 | -31.11 | 2.42 | -72.87 | -28.58 | 0 | 0.37 | -15.78 |
| 2014 (1) | 301.4 | 29.95 | 396.57 | -1.78 | 103.31 | -50.56 | 0 | 0 | 1126.09 | -0.28 | 3.64 | 0 | 161.81 | 2.31 | 14.37 | 2.6 | 217.36 | -1.64 | 203.12 | 16.56 | 432.09 | 111.22 | 21.13 | -4.3 | 233.95 | 0.0 | 0 | 0 | 99.75 | -37.24 | 1.61 | 0 | 101.36 | 1.61 | 8.92 | 0 | 10.53 | 0 | 0.44 | -4.41 |
| 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) | 257.44 | 105.94 | 119.02 | 114.5 | -3.24 | 149.62 | 27.43 | 7.57 | 1010.53 | 0 | 0 | 0 | 121.21 | -4.33 | 5.88 | 69.5 | 911.92 | 1156.78 | 60.86 | 2.58 | 4.48 | 12.14 | 1.2 | 1.33 | 204.45 | -0.69 | -4.15 | 288.32 | -7.57 | -24.76 | 262.42 | 5.07 | -15.65 | 6.47 | -1.22 | -1.52 | 233.95 | 0.0 | 0.0 | 19.18 | 0.0 | 16.03 | 175.89 | -21.62 | -12.79 | 116.14 | 6310.7 | 629.52 | 311.21 | 28.74 | 32.92 | 39.13 | 2.97 | 5.39 | 155.27 | 329.75 | 192.69 | 0.12 | -10.99 | -38.84 |
| 24Q2 (19) | 125.01 | 1.36 | 0.28 | 118.33 | 92.41 | 167.23 | 25.5 | 78.32 | 896.09 | 0 | 0 | 0 | 126.7 | 17.1 | -4.31 | -8.56 | -233.33 | -247.08 | 59.33 | 28.0 | -8.61 | 11.99 | 29.48 | -17.96 | 205.87 | 5.06 | 5.34 | 311.93 | -1.25 | -18.57 | 249.75 | -17.97 | -21.76 | 6.55 | 0.61 | 1.39 | 233.95 | 0.0 | 0.0 | 19.18 | 16.03 | 16.03 | 224.42 | 11.85 | 11.27 | -1.87 | -105.65 | -115.91 | 241.73 | -3.42 | 5.12 | 38.0 | 0.34 | 8.91 | 36.13 | -49.09 | -22.53 | 0.14 | -3.92 | -30.91 |
| 24Q1 (18) | 123.33 | -13.7 | 1.11 | 61.5 | 21.64 | 86.36 | 14.3 | 2.44 | 381.48 | 0 | 0 | 0 | 108.2 | -25.59 | -2.72 | 6.42 | -38.15 | 41.41 | 46.35 | -12.0 | -26.9 | 9.26 | -11.47 | -44.5 | 195.95 | 0.95 | 2.53 | 315.87 | -16.22 | -17.45 | 304.46 | -6.95 | -3.87 | 6.51 | 1.09 | 1.72 | 233.95 | 0.0 | 0.0 | 16.53 | 0.0 | 138.18 | 200.65 | -0.06 | 73.93 | 33.1 | 24.72 | -67.15 | 250.28 | 2.64 | 12.2 | 37.87 | 2.77 | 40.83 | 70.97 | 11.96 | -44.4 | 0.14 | -13.97 | -29.43 |
| 23Q4 (17) | 142.91 | 21.58 | 0.81 | 50.56 | 10.22 | 46.93 | 13.96 | 465.18 | 439.0 | 0 | 0 | 0 | 145.41 | 27.02 | 13.33 | 10.38 | 87.7 | 248.32 | 52.67 | -9.58 | -29.89 | 10.46 | -12.65 | -51.91 | 194.1 | -9.01 | -2.6 | 377.03 | -1.62 | -1.3 | 327.19 | 5.17 | -1.2 | 6.44 | -1.98 | 2.88 | 233.95 | 0.0 | 0.0 | 16.53 | 0.0 | 138.18 | 200.78 | -0.45 | 74.05 | 26.54 | 66.71 | -72.3 | 243.84 | 4.14 | 11.8 | 36.85 | -0.75 | 38.01 | 63.39 | 19.49 | -48.26 | 0.17 | -16.88 | -20.51 |
| 23Q3 (16) | 117.54 | -5.71 | 47.74 | 45.87 | 3.59 | 98.31 | 2.47 | -3.52 | -93.7 | 0 | 0 | 0 | 114.48 | -13.53 | 58.52 | 5.53 | -4.98 | -93.18 | 58.25 | -10.27 | 37.48 | 11.98 | -18.07 | -17.27 | 213.31 | 9.14 | 41.29 | 383.22 | 0.04 | -2.14 | 311.12 | -2.53 | 20.37 | 6.57 | 1.7 | 1584.62 | 233.95 | 0.0 | 0.0 | 16.53 | 0.0 | 138.18 | 201.69 | 0.0 | 74.62 | 15.92 | 35.49 | -82.57 | 234.14 | 1.82 | 9.53 | 37.13 | 6.42 | 235.41 | 53.05 | 13.74 | -48.19 | 0.20 | 0.55 | 213.69 |
| 23Q2 (15) | 124.66 | 2.2 | 41.05 | 44.28 | 34.18 | 22.59 | 2.56 | -13.8 | -98.01 | 0 | 0 | 0 | 132.4 | 19.04 | 94.05 | 5.82 | 28.19 | 32.27 | 64.92 | 2.38 | 36.1 | 14.62 | -12.41 | -7.72 | 195.44 | 2.26 | 34.76 | 383.06 | 0.11 | 1.38 | 319.2 | 0.79 | 27.4 | 6.46 | 0.94 | 1475.61 | 233.95 | 0.0 | 0.0 | 16.53 | 138.18 | 138.18 | 201.69 | 74.84 | 66.59 | 11.75 | -88.34 | 22.78 | 229.96 | 3.09 | 67.15 | 34.89 | 29.75 | 1637.0 | 46.64 | -63.46 | 538.9 | 0.20 | -1.85 | 137.51 |
| 23Q1 (14) | 121.98 | -13.95 | 42.72 | 33.0 | -4.1 | -11.41 | 2.97 | 14.67 | -97.28 | 0 | 0 | 0 | 111.22 | -13.32 | 45.14 | 4.54 | 52.35 | -13.19 | 63.41 | -15.6 | 36.42 | 16.69 | -23.28 | 10.22 | 191.12 | -4.1 | 39.57 | 382.64 | 0.17 | 6.79 | 316.71 | -4.36 | 22.05 | 6.4 | 2.24 | 1423.81 | 233.95 | 0.0 | 0.0 | 6.94 | 0.0 | 114.2 | 115.36 | 0.0 | 31.23 | 100.76 | 5.17 | 139.28 | 223.06 | 2.27 | 67.39 | 26.89 | 0.71 | 284.56 | 127.65 | 4.2 | 363.51 | 0.20 | -3.1 | 138.75 |
| 22Q4 (13) | 141.76 | 78.18 | 70.88 | 34.41 | 48.77 | 2.35 | 2.59 | -93.4 | -97.62 | 0 | 0 | 0 | 128.31 | 77.67 | 69.63 | 2.98 | -96.32 | -87.61 | 75.13 | 77.32 | 82.09 | 21.75 | 50.28 | 56.08 | 199.29 | 32.01 | 45.59 | 381.98 | -2.46 | 7.14 | 331.15 | 28.12 | 29.78 | 6.26 | 1505.13 | 1322.73 | 233.95 | 0.0 | 0.0 | 6.94 | 0.0 | 114.2 | 115.36 | -0.12 | 30.94 | 95.81 | 4.91 | 159.16 | 218.11 | 2.03 | 70.0 | 26.7 | 141.19 | 283.0 | 122.51 | 19.64 | 447.41 | 0.21 | 228.03 | 141.94 |
| 22Q3 (12) | 79.56 | -9.98 | 10.42 | 23.13 | -35.96 | -4.81 | 39.22 | -69.47 | -61.7 | 0 | 0 | 0 | 72.22 | 5.85 | -10.44 | 81.06 | 1742.27 | 995.41 | 42.37 | -11.17 | -10.69 | 14.47 | -8.62 | -9.81 | 150.97 | 4.1 | 18.2 | 391.62 | 3.64 | 15.06 | 258.46 | 3.16 | -0.63 | 0.39 | -4.88 | -11.36 | 233.95 | 0.0 | 0.0 | 6.94 | 0.0 | 114.2 | 115.5 | -4.6 | 30.82 | 91.33 | 854.34 | 608.53 | 213.76 | 55.37 | 104.71 | 11.07 | 587.67 | 174.9 | 102.4 | 1302.74 | 5517.99 | 0.06 | 112.02 | 111.71 |
| 22Q2 (11) | 88.38 | 3.4 | 21.75 | 36.12 | -3.03 | 11.04 | 128.47 | 17.82 | 17.64 | 0 | 0 | 0 | 68.23 | -10.96 | -7.91 | 4.4 | -15.87 | -46.8 | 47.7 | 2.62 | -7.38 | 15.84 | 4.62 | -11.17 | 145.03 | 5.92 | 8.22 | 377.86 | 5.45 | 11.69 | 250.54 | -3.45 | -10.65 | 0.41 | -2.38 | -8.89 | 233.95 | 0.0 | 0.0 | 6.94 | 114.2 | 114.2 | 121.07 | 37.72 | 24.69 | 9.57 | -77.27 | 400.0 | 137.58 | 3.24 | 41.62 | -2.27 | 84.42 | 82.72 | 7.3 | -73.49 | 144.7 | -0.53 | -1.39 | -1.76 |
| 22Q1 (10) | 85.47 | 3.03 | 22.15 | 37.25 | 10.8 | 14.93 | 109.04 | 0.27 | -11.76 | 0 | 0 | 0 | 76.63 | 1.31 | 16.67 | 5.23 | -78.25 | 273.75 | 46.48 | 12.65 | -3.29 | 15.14 | 8.63 | -8.25 | 136.93 | 0.04 | 3.24 | 358.32 | 0.5 | 5.43 | 259.49 | 1.69 | -2.11 | 0.42 | -4.55 | -8.7 | 233.95 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 87.91 | -0.22 | -9.61 | 42.11 | 13.9 | 462.08 | 133.26 | 3.87 | 49.95 | -14.57 | 0.14 | -60.82 | 27.54 | 23.06 | 233.11 | -0.53 | -4.87 | -4.93 |
| 21Q4 (9) | 82.96 | 15.14 | 0.21 | 33.62 | 38.35 | 12.33 | 108.75 | 6.19 | -31.78 | 0 | 0 | 0 | 75.64 | -6.2 | 0.59 | 24.05 | 225.0 | 323.51 | 41.26 | -13.03 | -11.48 | 13.94 | -13.16 | -5.39 | 136.88 | 7.17 | 0.76 | 356.52 | 4.75 | 4.74 | 255.17 | -1.9 | 8.18 | 0.44 | 0.0 | -6.38 | 233.95 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 88.1 | -0.22 | -9.46 | 36.97 | 186.81 | 526.91 | 128.3 | 22.87 | 39.64 | -14.59 | 1.29 | -92.99 | 22.38 | 1284.13 | 237.98 | -0.50 | 8.41 | -6.35 |
| 21Q3 (8) | 72.05 | -0.74 | -9.1 | 24.3 | -25.3 | -40.56 | 102.41 | -6.23 | -17.38 | 0 | 0 | 0 | 80.64 | 8.84 | 9.22 | 7.4 | -10.52 | 520.45 | 47.44 | -7.88 | -5.54 | 16.05 | -10.01 | 11.77 | 127.72 | -4.69 | -1.76 | 340.35 | 0.6 | 1.42 | 260.1 | -7.24 | -1.33 | 0.44 | -2.22 | -8.33 | 233.95 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 88.29 | -9.07 | -11.8 | 12.89 | 504.08 | 6684.21 | 104.42 | 7.48 | 0.86 | -14.78 | -12.48 | -25.36 | -1.89 | 88.43 | 83.71 | -0.55 | -4.49 | -38.51 |
| 21Q2 (7) | 72.59 | 3.74 | -16.9 | 32.53 | 0.37 | -26.98 | 109.21 | -11.62 | -22.86 | 0 | 0 | 0 | 74.09 | 12.8 | -3.21 | 8.27 | 374.75 | 592.26 | 51.5 | 7.16 | -2.59 | 17.83 | 8.07 | 0 | 134.01 | 1.04 | -2.17 | 338.32 | -0.45 | 1.21 | 280.4 | 5.78 | 6.35 | 0.45 | -2.17 | -21.05 | 233.95 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 97.1 | -0.16 | -3.0 | -3.19 | 72.57 | -234.6 | 97.15 | 9.32 | -8.1 | -13.14 | -45.03 | 20.17 | -16.33 | 21.07 | -15.9 | -0.52 | -4.55 | -26.14 |
| 21Q1 (6) | 69.97 | -15.48 | -18.0 | 32.41 | 8.29 | -32.14 | 123.57 | -22.48 | -12.58 | 0 | 0 | 0 | 65.68 | -12.66 | -27.7 | -3.01 | 72.03 | -187.76 | 48.06 | 3.11 | -0.31 | 16.50 | 12.02 | 0 | 132.63 | -2.37 | -6.69 | 339.85 | -0.16 | 1.65 | 265.08 | 12.38 | 1.64 | 0.46 | -2.13 | -19.3 | 233.95 | 0.0 | 0.0 | 3.24 | 0.0 | 800.0 | 97.26 | -0.05 | 25.69 | -11.63 | -34.3 | -139.28 | 88.87 | -3.28 | -17.21 | -9.06 | -19.84 | 30.09 | -20.69 | -27.56 | -224.26 | -0.50 | -6.29 | -41.5 |
| 20Q4 (5) | 82.79 | 4.45 | -19.85 | 29.93 | -26.79 | -46.08 | 159.4 | 28.6 | 4.68 | 0 | 0 | 0 | 75.2 | 1.86 | -30.71 | -10.76 | -511.36 | -157.48 | 46.61 | -7.19 | -16.18 | 14.73 | 2.59 | 0 | 135.85 | 4.49 | -15.67 | 340.4 | 1.43 | 1.52 | 235.87 | -10.52 | -8.27 | 0.47 | -2.08 | -22.95 | 233.95 | 0.0 | 0.0 | 3.24 | 0.0 | 800.0 | 97.31 | -2.79 | 25.76 | -8.66 | -4657.89 | -133.83 | 91.88 | -11.25 | -11.09 | -7.56 | 35.88 | -86.67 | -16.22 | -39.83 | -175.27 | -0.47 | -19.28 | -69.19 |
| 20Q3 (4) | 79.26 | -9.26 | 0.0 | 40.88 | -8.24 | 0.0 | 123.95 | -12.45 | 0.0 | 0 | 0 | 0.0 | 73.83 | -3.55 | 0.0 | -1.76 | -4.76 | 0.0 | 50.22 | -5.01 | 0.0 | 14.36 | 0 | 0.0 | 130.01 | -5.09 | 0.0 | 335.59 | 0.39 | 0.0 | 263.6 | -0.03 | 0.0 | 0.48 | -15.79 | 0.0 | 233.95 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 100.1 | 0.0 | 0.0 | 0.19 | -91.98 | 0.0 | 103.53 | -2.06 | 0.0 | -11.79 | 28.37 | 0.0 | -11.6 | 17.67 | 0.0 | -0.40 | 4.84 | 0.0 |
