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) | 231.66 | 42.42 | 0 | 0 | 0 | 0 | 0 | 0 | 1367.73 | 27.51 | 47.43 | -27.47 | 160.2 | 13.37 | 11.71 | -11.09 | 296.64 | 36.22 | 5.49 | -3.0 | 89.2 | 0 | 1.7 | 31.78 | 63.57 | 0.0 | 70.07 | 10.42 | 4.26 | 0.0 | 195.35 | 0.7 | 269.68 | 3.04 | 2.49 | 104.1 | 197.84 | 1.34 | 0.01 | 3871.17 |
| 2022 (9) | 162.66 | -14.06 | 0 | 0 | 0 | 0 | 0 | 0 | 1072.64 | -12.01 | 65.39 | -50.97 | 141.31 | 30.5 | 13.17 | 48.32 | 217.77 | -18.1 | 5.66 | 0.89 | 0 | 0 | 1.29 | 344.83 | 63.57 | 0.0 | 63.46 | 26.64 | 4.26 | 0.0 | 194.0 | -10.81 | 261.73 | -3.73 | 1.22 | -83.26 | 195.22 | -13.16 | 0.00 | -23.49 |
| 2021 (8) | 189.28 | 21.61 | 0 | 0 | 0 | 0 | 0 | 0 | 1219.05 | 44.09 | 133.38 | 204.94 | 108.28 | 37.31 | 8.88 | -4.71 | 265.9 | 74.61 | 5.61 | 352.42 | 2.0 | -4.76 | 0.29 | -9.38 | 63.57 | 0.0 | 50.11 | 9.51 | 4.26 | 0.0 | 217.51 | 91.13 | 271.88 | 65.96 | 7.29 | -5.45 | 224.8 | 85.01 | 0.00 | -39.09 |
| 2020 (7) | 155.65 | 57.1 | 3.03 | 4.84 | 0.34 | 325.0 | 0 | 0 | 846.03 | 36.94 | 43.74 | 125.58 | 78.86 | 19.09 | 9.32 | -13.04 | 152.28 | 34.24 | 1.24 | 72.22 | 2.1 | 6900.0 | 0.32 | 3.23 | 63.57 | 0.0 | 45.76 | 4.43 | 4.26 | 0.0 | 113.8 | 32.05 | 163.82 | 22.02 | 7.71 | 24.76 | 121.51 | 31.56 | 0.00 | -70.93 |
| 2019 (6) | 99.08 | 15.06 | 2.89 | -6.77 | 0.08 | 0.0 | 0 | 0 | 617.81 | 1.41 | 19.39 | -24.46 | 66.22 | 13.86 | 10.72 | 12.28 | 113.44 | -1.53 | 0.72 | -32.08 | 0.03 | -72.73 | 0.31 | -40.38 | 63.57 | 0.0 | 43.82 | 6.23 | 4.26 | 0.0 | 86.18 | -2.8 | 134.26 | 0.07 | 6.18 | 60.52 | 92.36 | -0.16 | 0.00 | -35.78 |
| 2018 (5) | 86.11 | -44.27 | 3.1 | -6.06 | 0.08 | 300.0 | 0 | 0 | 609.24 | 1.73 | 25.67 | -7.86 | 58.16 | -13.06 | 9.55 | -14.55 | 115.2 | 32.92 | 1.06 | -59.23 | 0.11 | 175.0 | 0.52 | 57.58 | 63.57 | 0.0 | 41.25 | 7.23 | 4.26 | 0.0 | 88.66 | -7.34 | 134.17 | -3.06 | 3.85 | 0 | 92.51 | -2.6 | 0.00 | -39.98 |
| 2017 (4) | 154.52 | 19.55 | 3.3 | 134.04 | 0.02 | 0.0 | 0 | 0 | 598.85 | 14.4 | 27.86 | 21.5 | 66.9 | 23.73 | 11.17 | 8.15 | 86.67 | -9.26 | 2.6 | -25.5 | 0.04 | -33.33 | 0.33 | -38.89 | 63.57 | 1.05 | 38.47 | 6.36 | 4.26 | 0.0 | 95.68 | 18.87 | 138.41 | 14.45 | -0.7 | 0 | 94.98 | 20.62 | 0.01 | -14.81 |
| 2016 (3) | 129.25 | 20.52 | 1.41 | 101.43 | 0.02 | 0 | 0 | 0 | 523.47 | 2.99 | 22.93 | 19.43 | 54.07 | 3.78 | 10.33 | 0.77 | 95.51 | 13.34 | 3.49 | -12.75 | 0.06 | 0 | 0.54 | 58.82 | 62.91 | 0.0 | 36.17 | 5.61 | 4.26 | 0.0 | 80.49 | 6.64 | 120.93 | 6.08 | -1.75 | 0 | 78.74 | 1.01 | 0.01 | 1008.13 |
| 2015 (2) | 107.24 | 14.87 | 0.7 | -1.41 | 0 | 0 | 0 | 0 | 508.29 | -6.81 | 19.2 | -19.93 | 52.1 | -14.6 | 10.25 | -8.37 | 84.27 | -4.95 | 4.0 | -18.37 | 0 | 0 | 0.34 | -32.0 | 62.91 | 0.03 | 34.25 | 7.5 | 4.26 | 0.0 | 75.48 | -1.09 | 114.0 | 1.4 | 2.47 | -43.35 | 77.95 | -3.37 | 0.00 | -22.14 |
| 2014 (1) | 93.36 | 14.61 | 0.71 | -97.28 | 0 | 0 | 0 | 0 | 545.42 | 6.7 | 23.98 | 1.78 | 61.01 | 12.03 | 11.19 | 5.0 | 88.66 | 5.99 | 4.9 | 9.38 | 0 | 0 | 0.5 | 11.11 | 62.89 | 0.37 | 31.86 | 8.0 | 4.26 | 0.0 | 76.31 | 3.94 | 112.43 | 4.9 | 4.36 | 63.3 | 80.67 | 6.02 | 0.00 | 58.36 |
| 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) | 325.45 | 103.13 | 13.99 | 121.0 | -25.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 704.46 | -4.7 | 90.33 | 19.27 | -34.94 | 30.29 | 326.15 | 6.96 | 102.2 | 13.31 | -7.63 | -1.86 | 442.77 | 1.09 | 53.82 | 7.56 | 38.72 | 36.96 | 183.08 | 103.13 | 106.31 | 1.99 | -5.69 | 19.88 | 66.99 | 5.38 | 5.38 | 74.8 | 0.0 | 6.75 | 4.26 | 0.0 | 0.0 | 217.15 | 9.74 | 19.37 | 296.22 | 6.96 | 15.6 | 4.92 | -21.15 | 28.8 | 222.07 | 8.79 | 19.56 | 0.02 | 14.02 | 7429.78 |
| 24Q2 (19) | 160.22 | -7.87 | 3.07 | 161.82 | 51.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 739.23 | 34.01 | 182.86 | 29.62 | 46.34 | 232.81 | 304.92 | 11.4 | 147.18 | 14.40 | -13.75 | 23.95 | 437.99 | -13.27 | 96.8 | 5.45 | -1.09 | -1.62 | 90.13 | 0.51 | 0 | 2.11 | -2.76 | 13.44 | 63.57 | 0.0 | 0.0 | 74.8 | 6.75 | 6.75 | 4.26 | 0.0 | 0.0 | 197.88 | -8.21 | 18.4 | 276.94 | -4.48 | 14.69 | 6.24 | 44.11 | 457.14 | 204.12 | -7.18 | 21.32 | 0.02 | 58.55 | 6101.78 |
| 24Q1 (18) | 173.9 | -24.93 | 3.03 | 106.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 551.64 | 20.98 | 96.8 | 20.24 | 49.93 | 97.46 | 273.72 | 70.86 | 119.98 | 16.70 | 42.58 | 37.81 | 505.01 | 70.24 | 104.63 | 5.51 | 0.36 | -2.3 | 89.67 | 0.53 | 0 | 2.17 | 27.65 | 9.05 | 63.57 | 0.0 | 0.0 | 70.07 | 0.0 | 10.42 | 4.26 | 0.0 | 0.0 | 215.59 | 10.36 | 5.55 | 289.92 | 7.51 | 6.6 | 4.33 | 73.9 | 42.43 | 219.92 | 11.16 | 6.09 | 0.01 | 4.42 | 4185.78 |
| 23Q4 (17) | 231.66 | -18.86 | 42.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 455.96 | 23.19 | 64.01 | 13.5 | -8.72 | 2.2 | 160.2 | -0.68 | 13.37 | 11.71 | -13.6 | -11.09 | 296.64 | 3.05 | 36.22 | 5.49 | -0.54 | -3.0 | 89.2 | 0.52 | 0 | 1.7 | 2.41 | 31.78 | 63.57 | 0.0 | 0.0 | 70.07 | 0.0 | 10.42 | 4.26 | 0.0 | 0.0 | 195.35 | 7.38 | 0.7 | 269.68 | 5.25 | 3.04 | 2.49 | -34.82 | 104.1 | 197.84 | 6.51 | 1.34 | 0.01 | 3888.95 | 3871.17 |
| 23Q3 (16) | 285.51 | 83.67 | 206.8 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 370.13 | 41.63 | 53.0 | 14.79 | 66.18 | 26.52 | 161.3 | 30.76 | 32.87 | 13.56 | 16.67 | 22.75 | 287.85 | 29.34 | 25.66 | 5.52 | -0.36 | -0.9 | 88.74 | 0 | 6572.18 | 1.66 | -10.75 | 16.08 | 63.57 | 0.0 | 0.0 | 70.07 | 0.0 | 10.42 | 4.26 | 0.0 | 0.0 | 181.92 | 8.85 | 0.99 | 256.24 | 6.12 | 3.38 | 3.82 | 241.07 | 45.8 | 185.74 | 10.4 | 1.63 | 0.00 | -6.09 | -18.83 |
| 23Q2 (15) | 155.45 | -7.9 | 50.31 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 261.34 | -6.76 | 15.32 | 8.9 | -13.17 | -9.37 | 123.36 | -0.86 | 6.18 | 11.62 | -4.1 | 17.05 | 222.56 | -9.82 | -25.71 | 5.54 | -1.77 | -0.36 | 0 | 0 | -100.0 | 1.86 | -6.53 | 34.78 | 63.57 | 0.0 | 0.0 | 70.07 | 10.42 | 10.42 | 4.26 | 0.0 | 0.0 | 167.13 | -18.17 | -0.78 | 241.46 | -11.22 | 2.24 | 1.12 | -63.16 | -40.43 | 168.25 | -18.83 | -1.22 | 0.00 | 9.57 | -22.63 |
| 23Q1 (14) | 168.78 | 3.76 | 26.08 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 280.3 | 0.83 | -14.04 | 10.25 | -22.41 | -66.58 | 124.43 | -11.95 | -0.68 | 12.12 | -8.02 | 22.02 | 246.79 | 13.33 | -25.23 | 5.64 | -0.35 | 0.0 | 0 | 0 | -100.0 | 1.99 | 54.26 | 76.11 | 63.57 | 0.0 | 0.0 | 63.46 | 0.0 | 26.64 | 4.26 | 0.0 | 0.0 | 204.25 | 5.28 | -17.7 | 271.97 | 3.91 | -10.11 | 3.04 | 149.18 | -60.16 | 207.29 | 6.18 | -18.96 | 0.00 | -3.25 | -14.13 |
| 22Q4 (13) | 162.66 | 74.79 | -14.06 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 278.0 | 14.91 | -8.72 | 13.21 | 13.0 | -64.3 | 141.31 | 16.4 | 30.5 | 13.17 | 19.28 | 48.32 | 217.77 | -4.93 | -18.1 | 5.66 | 1.62 | 0.89 | 0 | -100.0 | -100.0 | 1.29 | -9.79 | 344.83 | 63.57 | 0.0 | 0.0 | 63.46 | 0.0 | 26.64 | 4.26 | 0.0 | 0.0 | 194.0 | 7.69 | -10.81 | 261.73 | 5.6 | -3.73 | 1.22 | -53.44 | -83.26 | 195.22 | 6.82 | -13.16 | 0.00 | -18.47 | -23.49 |
| 22Q3 (12) | 93.06 | -10.02 | 8.74 | 0 | 0 | 0 | 0.67 | 59.52 | 0 | 0 | 0 | 0 | 241.92 | 6.75 | -22.7 | 11.69 | 19.04 | -67.45 | 121.4 | 4.49 | -28.49 | 11.04 | 11.25 | -25.24 | 229.07 | -23.54 | 2.25 | 5.57 | 0.18 | -1.07 | 1.33 | -15.82 | -33.5 | 1.43 | 3.62 | 257.5 | 63.57 | 0.0 | 0.0 | 63.46 | 0.0 | 26.64 | 4.26 | 0.0 | 0.0 | 180.14 | 6.95 | -0.14 | 247.86 | 4.95 | 5.58 | 2.62 | 39.36 | -25.57 | 182.76 | 7.3 | -0.63 | 0.00 | -10.48 | -22.18 |
| 22Q2 (11) | 103.42 | -22.75 | -24.74 | 0 | 0 | 0 | 0.42 | 147.06 | 0 | 0 | 0 | 0 | 226.62 | -30.51 | -28.71 | 9.82 | -67.98 | -70.12 | 116.18 | -7.26 | 3.47 | 9.93 | -0.03 | -5.73 | 299.58 | -9.24 | 34.34 | 5.56 | -1.42 | -0.89 | 1.58 | -13.66 | -21.0 | 1.38 | 22.12 | 228.57 | 63.57 | 0.0 | 0.0 | 63.46 | 26.64 | 26.64 | 4.26 | 0.0 | 0.0 | 168.44 | -32.13 | 16.58 | 236.17 | -21.94 | 18.76 | 1.88 | -75.36 | -83.05 | 170.32 | -33.42 | 9.47 | 0.00 | 21.6 | -24.48 |
| 22Q1 (10) | 133.87 | -29.27 | -10.57 | 0 | 0 | 0 | 0.17 | 0 | 0 | 0 | 0 | 0 | 326.1 | 7.07 | 14.96 | 30.67 | -17.11 | 11.16 | 125.28 | 15.7 | 9.82 | 9.93 | 11.81 | -16.66 | 330.08 | 24.14 | 64.59 | 5.64 | 0.53 | 377.97 | 1.83 | -8.5 | -8.5 | 1.13 | 289.66 | 121.57 | 63.57 | 0.0 | 0.0 | 50.11 | 0.0 | 9.51 | 4.26 | 0.0 | 0.0 | 248.17 | 14.1 | 75.52 | 302.55 | 11.28 | 58.06 | 7.63 | 4.66 | -44.51 | 255.8 | 13.79 | 64.88 | 0.00 | -13.79 | -37.58 |
| 21Q4 (9) | 189.28 | 121.17 | 21.61 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 304.57 | -2.68 | 29.84 | 37.0 | 3.04 | 235.75 | 108.28 | -36.22 | 37.31 | 8.88 | -39.88 | -4.71 | 265.9 | 18.69 | 74.61 | 5.61 | -0.36 | 352.42 | 2.0 | 0.0 | -4.76 | 0.29 | -27.5 | -9.38 | 63.57 | 0.0 | 0.0 | 50.11 | 0.0 | 9.51 | 4.26 | 0.0 | 0.0 | 217.51 | 20.58 | 91.13 | 271.88 | 15.81 | 65.96 | 7.29 | 107.1 | -5.45 | 224.8 | 22.23 | 85.01 | 0.00 | -17.08 | -39.09 |
| 21Q3 (8) | 85.58 | -37.72 | -46.08 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 312.95 | -1.55 | 36.04 | 35.91 | 9.25 | 152.0 | 169.76 | 51.19 | 83.19 | 14.77 | 40.28 | 22.62 | 224.02 | 0.46 | 50.19 | 5.63 | 0.36 | 343.31 | 2.0 | 0.0 | -8.26 | 0.4 | -4.76 | -2.44 | 63.57 | 0.0 | 0.0 | 50.11 | 0.0 | 9.51 | 4.26 | 0.0 | 0.0 | 180.39 | 24.85 | 75.17 | 234.77 | 18.06 | 53.43 | 3.52 | -68.26 | 2100.0 | 183.91 | 18.21 | 78.31 | 0.00 | -13.12 | -22.86 |
| 21Q2 (7) | 137.42 | -8.2 | 8.99 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 317.87 | 12.06 | 52.03 | 32.87 | 19.14 | 181.66 | 112.28 | -1.58 | 29.07 | 10.53 | -11.62 | 0 | 223.0 | 11.19 | 70.48 | 5.61 | 375.42 | 331.54 | 2.0 | 0.0 | -18.7 | 0.42 | -17.65 | -20.75 | 63.57 | 0.0 | 0.0 | 50.11 | 9.51 | 9.51 | 4.26 | 0.0 | 0.0 | 144.49 | 2.19 | 62.82 | 198.86 | 3.89 | 43.31 | 11.09 | -19.35 | 2804.88 | 155.58 | 0.28 | 76.13 | 0.00 | 0.52 | -50.41 |
| 21Q1 (6) | 149.7 | -3.82 | 75.19 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 283.67 | 20.93 | 64.61 | 27.59 | 150.36 | 304.55 | 114.08 | 44.66 | 33.12 | 11.92 | 27.84 | 0 | 200.55 | 31.7 | 43.77 | 1.18 | -4.84 | 78.79 | 2.0 | -4.76 | -0.99 | 0.51 | 59.38 | -1.92 | 63.57 | 0.0 | 0.0 | 45.76 | 0.0 | 4.43 | 4.26 | 0.0 | 0.0 | 141.39 | 24.24 | 52.03 | 191.41 | 16.84 | 35.67 | 13.75 | 78.34 | 603.66 | 155.14 | 27.68 | 71.86 | 0.00 | -15.88 | -72.22 |
| 20Q4 (5) | 155.65 | -1.93 | 57.1 | 3.03 | -16.07 | 4.84 | 0.34 | 6.25 | 325.0 | 0 | 0 | 0 | 234.58 | 1.97 | 48.73 | 11.02 | -22.67 | 182.56 | 78.86 | -14.9 | 19.09 | 9.32 | -22.63 | 0 | 152.28 | 2.09 | 34.24 | 1.24 | -2.36 | 72.22 | 2.1 | -3.67 | 6900.0 | 0.32 | -21.95 | 3.23 | 63.57 | 0.0 | 0.0 | 45.76 | 0.0 | 4.43 | 4.26 | 0.0 | 0.0 | 113.8 | 10.51 | 32.05 | 163.82 | 7.06 | 22.02 | 7.71 | 4718.75 | 24.76 | 121.51 | 17.81 | 31.56 | 0.00 | 5.01 | -70.93 |
| 20Q3 (4) | 158.72 | 25.89 | 0.0 | 3.61 | 14.24 | 0.0 | 0.32 | 0 | 0.0 | 0 | 0 | 0.0 | 230.04 | 10.02 | 0.0 | 14.25 | 22.11 | 0.0 | 92.67 | 6.53 | 0.0 | 12.05 | 0 | 0.0 | 149.16 | 14.03 | 0.0 | 1.27 | -2.31 | 0.0 | 2.18 | -11.38 | 0.0 | 0.41 | -22.64 | 0.0 | 63.57 | 0.0 | 0.0 | 45.76 | 0.0 | 0.0 | 4.26 | 0.0 | 0.0 | 102.98 | 16.05 | 0.0 | 153.01 | 10.27 | 0.0 | 0.16 | 139.02 | 0.0 | 103.14 | 16.77 | 0.0 | 0.00 | -44.15 | 0.0 |
