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) | 257.73 | -6.19 | 0 | 0 | 0 | 0 | 0 | 0 | 1829.66 | 1.42 | 75.33 | -24.39 | 203.23 | 6.93 | 11.11 | 5.44 | 333.95 | 14.0 | 0.34 | -64.58 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 90.28 | 12.44 | 7.03 | -22.06 | 320.73 | 3.74 | 418.04 | 4.91 | -8.77 | 0 | 311.96 | 3.25 | 0.00 | 0 |
| 2022 (9) | 274.75 | 16.15 | 0 | 0 | 0 | 0 | 0 | 0 | 1804.11 | -10.6 | 99.63 | -41.12 | 190.06 | -35.97 | 10.53 | -28.38 | 292.95 | -22.79 | 0.96 | -34.25 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 80.29 | 26.7 | 9.02 | 33.83 | 309.17 | -2.53 | 398.48 | 2.89 | -7.03 | 0 | 302.14 | -1.95 | 0.00 | 0 |
| 2021 (8) | 236.55 | 27.27 | 20.0 | -33.33 | 0 | 0 | 0 | 0 | 2018.1 | 37.75 | 169.21 | 112.58 | 296.83 | 35.04 | 14.71 | -1.97 | 379.4 | 38.05 | 1.46 | -29.81 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 63.37 | 14.37 | 6.74 | -15.22 | 317.18 | 53.78 | 387.29 | 43.64 | -9.02 | 0 | 308.16 | 54.45 | 0.00 | 0 |
| 2020 (7) | 185.86 | 73.55 | 30.0 | 100.0 | 0.14 | 1300.0 | 0 | 0 | 1465.03 | 21.59 | 79.6 | 42.47 | 219.81 | 27.4 | 15.00 | 4.78 | 274.83 | 21.99 | 2.08 | -30.9 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 55.41 | 11.2 | 7.95 | 57.11 | 206.26 | 20.86 | 269.62 | 19.54 | -6.74 | 0 | 199.52 | 22.62 | 0.00 | 0 |
| 2019 (6) | 107.09 | 21.47 | 15.0 | -50.0 | 0.01 | 0.0 | 0 | 0 | 1204.91 | 1.66 | 55.87 | -7.52 | 172.53 | 7.33 | 14.32 | 5.58 | 225.28 | 2.15 | 3.01 | -11.73 | 0.15 | -6.25 | 0 | 0 | 84.49 | 0.0 | 49.83 | 13.82 | 5.06 | 19.91 | 170.66 | 6.82 | 225.55 | 8.56 | -7.95 | 0 | 162.71 | 5.17 | 0.00 | 0 |
| 2018 (5) | 88.16 | -12.09 | 30.0 | 0 | 0.01 | 0.0 | 0 | 0 | 1185.27 | 11.38 | 60.41 | 22.36 | 160.75 | 6.4 | 13.56 | -4.47 | 220.53 | 35.12 | 3.41 | 0.89 | 0.16 | -5.88 | 0 | 0 | 84.49 | 0.0 | 43.78 | 12.69 | 4.22 | 8.48 | 159.77 | 11.91 | 207.77 | 12.0 | -5.06 | 0 | 154.71 | 11.66 | 0.00 | 0 |
| 2017 (4) | 100.28 | -18.26 | 0 | 0 | 0.01 | 0.0 | 0 | 0 | 1064.2 | 4.14 | 49.37 | 1.0 | 151.08 | 7.05 | 14.20 | 2.8 | 163.21 | -1.21 | 3.38 | -2.03 | 0.17 | -10.53 | 0 | 0 | 84.49 | 0.0 | 38.85 | 14.4 | 3.89 | 0.0 | 142.77 | 11.4 | 185.51 | 11.74 | -4.22 | 0 | 138.55 | 10.08 | 0.00 | 0 |
| 2016 (3) | 122.68 | 6.05 | 0 | 0 | 0.01 | 0 | 0 | 0 | 1021.91 | 19.81 | 48.88 | 31.89 | 141.13 | 16.53 | 13.81 | -2.74 | 165.21 | 10.37 | 3.45 | -6.25 | 0.19 | 46.15 | 0 | 0 | 84.49 | 0.0 | 33.96 | 12.26 | 3.89 | 0.0 | 128.16 | 22.89 | 166.02 | 19.93 | -2.3 | 0 | 125.86 | 14.85 | 0.00 | 0 |
| 2015 (2) | 115.68 | 15.66 | 6.0 | -71.95 | 0 | 0 | 0 | 0 | 852.95 | 0.46 | 37.06 | 22.96 | 121.11 | -3.66 | 14.20 | -4.1 | 149.69 | -3.75 | 3.68 | -9.14 | 0.13 | -18.75 | 0 | 0 | 84.49 | 0.0 | 30.25 | 11.05 | 3.89 | 0.0 | 104.29 | 8.87 | 138.43 | 9.06 | 5.3 | 12.53 | 109.59 | 9.04 | 0.00 | 0 |
| 2014 (1) | 100.02 | -3.17 | 21.39 | 78.1 | 0 | 0 | 0 | 0 | 849.02 | 18.12 | 30.14 | 52.76 | 125.71 | 4.0 | 14.81 | -11.95 | 155.53 | 35.8 | 4.05 | 91.04 | 0.16 | -15.79 | 0 | 0 | 84.49 | 0.0 | 27.24 | 7.8 | 3.89 | 0.0 | 95.79 | 13.19 | 126.93 | 11.55 | 4.71 | 147.89 | 100.5 | 16.14 | 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) | 223.76 | 22.4 | 13.15 | 36.0 | 20.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 520.87 | 11.6 | 6.48 | 17.32 | -17.8 | -26.3 | 274.81 | 13.18 | 5.85 | 14.05 | 11.34 | -5.48 | 425.78 | 1.24 | 17.79 | 0.38 | 26.67 | 2.7 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 97.81 | 0.0 | 8.34 | 8.77 | 0.0 | 24.75 | 329.14 | 5.55 | 5.04 | 435.73 | 4.14 | 6.11 | -2.97 | 41.42 | 52.71 | 326.17 | 6.33 | 6.22 | 0.00 | 0 | 0 |
| 24Q2 (19) | 182.81 | -10.36 | 110.42 | 30.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 466.72 | -2.01 | 13.03 | 21.07 | -15.45 | 6.47 | 242.81 | 0.14 | 14.01 | 12.62 | -2.66 | -2.66 | 420.58 | 13.5 | 27.24 | 0.3 | -6.25 | -28.57 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 97.81 | 8.34 | 8.34 | 8.77 | 24.75 | 24.75 | 311.82 | 3.93 | 7.58 | 418.41 | 5.3 | 8.07 | -5.07 | 17.16 | 47.13 | 306.75 | 4.37 | 9.45 | 0.00 | 0 | 0 |
| 24Q1 (18) | 203.93 | -20.87 | 42.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 476.27 | -3.11 | 9.23 | 24.92 | 236.76 | 1.14 | 242.47 | 19.31 | 9.13 | 12.97 | 16.74 | -0.22 | 370.56 | 10.96 | 27.66 | 0.32 | -5.88 | -63.64 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 90.28 | 0.0 | 12.44 | 7.03 | 0.0 | -22.06 | 300.03 | -6.45 | 7.9 | 397.34 | -4.95 | 8.16 | -6.12 | 30.22 | 7.55 | 293.91 | -5.79 | 8.28 | 0.00 | 0 | 0 |
| 23Q4 (17) | 257.73 | 30.33 | -6.19 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 491.55 | 0.48 | 20.51 | 7.4 | -68.51 | 35.78 | 203.23 | -21.72 | 6.93 | 11.11 | -25.3 | 5.44 | 333.95 | -7.61 | 14.0 | 0.34 | -8.11 | -64.58 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 90.28 | 0.0 | 12.44 | 7.03 | 0.0 | -22.06 | 320.73 | 2.36 | 3.74 | 418.04 | 1.8 | 4.91 | -8.77 | -39.65 | -24.75 | 311.96 | 1.6 | 3.25 | 0.00 | 0 | 0 |
| 23Q3 (16) | 197.75 | 127.61 | 9.61 | 30.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 489.18 | 18.47 | 26.84 | 23.5 | 18.75 | 46.05 | 259.62 | 21.9 | 35.18 | 14.87 | 14.68 | 50.9 | 361.47 | 9.36 | 17.88 | 0.37 | -11.9 | -66.36 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 90.28 | 0.0 | 12.44 | 7.03 | 0.0 | -22.06 | 313.34 | 8.1 | 3.26 | 410.65 | 6.07 | 4.56 | -6.28 | 34.52 | -6.26 | 307.06 | 9.56 | 3.2 | 0.00 | 0 | 0 |
| 23Q2 (15) | 86.88 | -39.45 | -39.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 412.92 | -5.3 | -14.0 | 19.79 | -19.68 | -34.94 | 212.97 | -4.15 | -23.14 | 12.97 | -0.23 | -2.42 | 330.53 | 13.87 | -14.03 | 0.42 | -52.27 | -65.0 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 90.28 | 12.44 | 12.44 | 7.03 | -22.06 | -22.06 | 289.85 | 4.24 | 0.87 | 387.16 | 5.39 | 2.78 | -9.59 | -44.86 | -40.62 | 280.26 | 3.25 | -0.1 | 0.00 | 0 | 0 |
| 23Q1 (14) | 143.49 | -47.77 | 6.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 436.01 | 6.89 | -17.79 | 24.64 | 352.11 | -48.31 | 222.19 | 16.91 | -30.08 | 13.00 | 23.36 | -15.41 | 290.26 | -0.92 | -37.69 | 0.88 | -8.33 | -22.81 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 80.29 | 0.0 | 26.7 | 9.02 | 0.0 | 33.83 | 278.06 | -10.06 | 0.7 | 367.37 | -7.81 | 6.1 | -6.62 | 5.83 | -19.06 | 271.44 | -10.16 | 0.32 | 0.00 | 0 | 0 |
| 22Q4 (13) | 274.75 | 52.28 | 16.15 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 407.9 | 5.77 | -26.21 | 5.45 | -66.13 | -85.96 | 190.06 | -1.04 | -35.97 | 10.53 | 6.91 | -28.38 | 292.95 | -4.46 | -22.79 | 0.96 | -12.73 | -34.25 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 80.29 | 0.0 | 26.7 | 9.02 | 0.0 | 33.83 | 309.17 | 1.88 | -2.53 | 398.48 | 1.46 | 2.89 | -7.03 | -18.95 | 22.06 | 302.14 | 1.55 | -1.95 | 0.00 | 0 | 0 |
| 22Q3 (12) | 180.42 | 26.68 | 53.55 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 385.66 | -19.68 | -26.13 | 16.09 | -47.11 | -64.0 | 192.05 | -30.69 | -39.08 | 9.85 | -25.84 | -41.1 | 306.63 | -20.25 | -13.2 | 1.1 | -8.33 | -31.25 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 80.29 | 0.0 | 26.7 | 9.02 | 0.0 | 33.83 | 303.45 | 5.6 | 9.01 | 392.75 | 4.27 | 12.7 | -5.91 | 13.34 | 37.92 | 297.54 | 6.06 | 10.67 | 0.00 | 0 | 0 |
| 22Q2 (11) | 142.42 | 5.59 | 8.78 | 35.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 480.16 | -9.47 | 3.66 | 30.42 | -36.19 | -30.88 | 277.1 | -12.8 | -1.2 | 13.29 | -13.51 | -16.15 | 384.47 | -17.46 | 18.99 | 1.2 | 5.26 | -30.64 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 80.29 | 26.7 | 26.7 | 9.02 | 33.83 | 33.83 | 287.36 | 4.07 | 22.98 | 376.67 | 8.79 | 23.99 | -6.82 | -22.66 | 22.85 | 280.54 | 3.68 | 24.78 | 0.00 | 0 | 0 |
| 22Q1 (10) | 134.88 | -42.98 | -1.86 | 0 | -100.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 530.39 | -4.05 | 10.49 | 47.67 | 22.83 | 14.32 | 317.79 | 7.06 | 17.77 | 15.36 | 4.46 | -5.48 | 465.8 | 22.77 | 77.62 | 1.14 | -21.92 | -39.04 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 63.37 | 0.0 | 14.37 | 6.74 | 0.0 | -15.22 | 276.13 | -12.94 | 11.36 | 346.25 | -10.6 | 11.22 | -5.56 | 38.36 | 29.89 | 270.57 | -12.2 | 12.72 | 0.00 | 0 | 0 |
| 21Q4 (9) | 236.55 | 101.32 | 27.27 | 20.0 | -33.33 | -33.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 552.76 | 5.88 | 31.9 | 38.81 | -13.16 | 94.73 | 296.83 | -5.84 | 35.04 | 14.71 | -12.08 | -1.97 | 379.4 | 7.4 | 38.05 | 1.46 | -8.75 | -29.81 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 63.37 | 0.0 | 14.37 | 6.74 | 0.0 | -15.22 | 317.18 | 13.94 | 53.78 | 387.29 | 11.14 | 43.64 | -9.02 | 5.25 | -33.83 | 308.16 | 14.62 | 54.45 | 0.00 | 0 | 0 |
| 21Q3 (8) | 117.5 | -10.25 | -3.64 | 30.0 | 0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 522.07 | 12.7 | 28.1 | 44.69 | 1.55 | 70.9 | 315.24 | 12.4 | 37.73 | 16.73 | 5.57 | -0.13 | 353.25 | 9.33 | 39.24 | 1.6 | -7.51 | -24.53 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 63.37 | 0.0 | 14.37 | 6.74 | 0.0 | -15.22 | 278.37 | 19.13 | 49.36 | 348.48 | 14.71 | 39.54 | -9.52 | -7.69 | -7.69 | 268.85 | 19.58 | 51.44 | 0.00 | 0 | 0 |
| 21Q2 (7) | 130.92 | -4.74 | -2.25 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 463.22 | -3.51 | 31.08 | 44.01 | 5.54 | 109.37 | 280.46 | 3.94 | 29.14 | 15.85 | -2.51 | 0 | 323.1 | 23.21 | 51.2 | 1.73 | -7.49 | -18.78 | 0 | 0 | 0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 63.37 | 14.37 | 14.37 | 6.74 | -15.22 | -15.22 | 233.67 | -5.76 | 45.83 | 303.79 | -2.42 | 35.88 | -8.84 | -11.48 | 11.07 | 224.83 | -6.33 | 49.6 | 0.00 | 0 | 0 |
| 21Q1 (6) | 137.43 | -26.06 | 25.42 | 0 | -100.0 | -100.0 | 0.14 | 0.0 | 1300.0 | 0 | 0 | 0 | 480.05 | 14.55 | 68.41 | 41.7 | 109.23 | 233.33 | 269.83 | 22.76 | 66.22 | 16.25 | 8.34 | 0 | 262.24 | -4.58 | 27.47 | 1.87 | -10.1 | -31.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 55.41 | 0.0 | 11.2 | 7.95 | 0.0 | 57.11 | 247.96 | 20.22 | 35.38 | 311.31 | 15.46 | 30.78 | -7.93 | -17.66 | 11.1 | 240.03 | 20.3 | 37.76 | 0.00 | 0 | 0 |
| 20Q4 (5) | 185.86 | 52.42 | 71.54 | 30.0 | 0.0 | 100.0 | 0.14 | -6.67 | 1300.0 | 0 | 0 | 0 | 419.06 | 2.82 | 30.77 | 19.93 | -23.79 | 51.91 | 219.81 | -3.96 | 27.4 | 15.00 | -10.43 | 0 | 274.83 | 8.33 | 21.99 | 2.08 | -1.89 | -30.9 | 0 | 0 | -100.0 | 0 | 0 | 0 | 84.49 | 0.0 | 0.0 | 55.41 | 0.0 | 11.2 | 7.95 | 0.0 | 57.11 | 206.26 | 10.67 | 20.86 | 269.62 | 7.96 | 19.54 | -6.74 | 23.76 | 15.22 | 199.52 | 12.39 | 22.62 | 0.00 | 0 | 0 |
| 20Q3 (4) | 121.94 | -8.96 | 0.0 | 30.0 | 0.0 | 0.0 | 0.15 | 0 | 0.0 | 0 | 0 | 0.0 | 407.56 | 15.33 | 0.0 | 26.15 | 24.41 | 0.0 | 228.88 | 5.39 | 0.0 | 16.75 | 0 | 0.0 | 253.69 | 18.72 | 0.0 | 2.12 | -0.47 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 84.49 | 0.0 | 0.0 | 55.41 | 0.0 | 0.0 | 7.95 | 0.0 | 0.0 | 186.37 | 16.31 | 0.0 | 249.73 | 11.7 | 0.0 | -8.84 | 11.07 | 0.0 | 177.53 | 18.12 | 0.0 | 0.00 | 0 | 0.0 |
