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) | 148.45 | 29.87 | 98.91 | 3.57 | 33.02 | 378.55 | 0.55 | 0.0 | 905.51 | -3.77 | 14.57 | -4.33 | 181.97 | -1.53 | 20.10 | 2.33 | 142.98 | -19.72 | 60.52 | -9.95 | 242.16 | 10.13 | 17.24 | -1.43 | 51.23 | 0.0 | 34.46 | 4.68 | 23.64 | -9.15 | 57.89 | 2.3 | 115.98 | 0.4 | -26.73 | 0 | 31.16 | -5.43 | 0.34 | 5.1 |
| 2022 (9) | 114.31 | 31.27 | 95.5 | 126.04 | 6.9 | 127.72 | 0.55 | 0.0 | 941.03 | 8.41 | 15.23 | 65.36 | 184.8 | 10.46 | 19.64 | 1.89 | 178.11 | 15.07 | 67.21 | 28.78 | 219.89 | 23.85 | 17.49 | 19.14 | 51.23 | 0.0 | 32.92 | 2.94 | 26.02 | 27.8 | 56.59 | 2.0 | 115.52 | 7.14 | -23.64 | 0 | 32.95 | 11.85 | 0.33 | 15.1 |
| 2021 (8) | 87.08 | -20.79 | 42.25 | -2.69 | 3.03 | -39.64 | 0.55 | 0.0 | 868.01 | -3.07 | 9.21 | -53.18 | 167.3 | -1.29 | 19.27 | 1.84 | 154.79 | 16.59 | 52.19 | -6.13 | 177.55 | -6.05 | 14.68 | -11.25 | 51.23 | 0.0 | 31.98 | 6.53 | 20.36 | -12.81 | 55.48 | -4.05 | 107.82 | -3.03 | -26.02 | 0 | 29.46 | -21.36 | 0.28 | 34.97 |
| 2020 (7) | 109.94 | 74.59 | 43.42 | 112.95 | 5.02 | -42.3 | 0.55 | -17.91 | 895.52 | -8.45 | 19.67 | -1.01 | 169.49 | 6.4 | 18.93 | 16.22 | 132.76 | 18.33 | 55.6 | 10.16 | 188.98 | 25.77 | 16.54 | -26.55 | 51.23 | 0.0 | 30.02 | 7.1 | 23.35 | 45.03 | 57.82 | -4.11 | 111.19 | 6.47 | -20.36 | 0 | 37.46 | 1.38 | 0.21 | 2.12 |
| 2019 (6) | 62.97 | 2.84 | 20.39 | 39.85 | 8.7 | 2.72 | 0.67 | 0.0 | 978.2 | 11.27 | 19.87 | 226.81 | 159.3 | 18.99 | 16.29 | 6.93 | 112.19 | -14.63 | 50.47 | 5.28 | 150.26 | 7.25 | 22.52 | -21.78 | 51.23 | 0.0 | 28.03 | 2.22 | 16.1 | 6.76 | 60.3 | 21.08 | 104.43 | 13.13 | -23.35 | 0 | 36.95 | 9.64 | 0.21 | -4.86 |
| 2018 (5) | 61.23 | -19.77 | 14.58 | -54.35 | 8.47 | 112.81 | 0.67 | 4.69 | 879.11 | -6.1 | 6.08 | -54.46 | 133.88 | -15.93 | 15.23 | -10.46 | 131.41 | 15.27 | 47.94 | -23.15 | 140.1 | 34.27 | 28.79 | 186.75 | 51.23 | 0.0 | 27.42 | 5.1 | 15.08 | 126.77 | 49.8 | -21.44 | 92.31 | -3.97 | -16.1 | 0 | 33.7 | -38.68 | 0.22 | 135.89 |
| 2017 (4) | 76.32 | 17.42 | 31.94 | -63.45 | 3.98 | 117.49 | 0.64 | -78.31 | 936.24 | 3.45 | 13.35 | 68.35 | 159.24 | -3.19 | 17.01 | -6.42 | 114.0 | 24.09 | 62.38 | 4.68 | 104.34 | 49.29 | 10.04 | -63.33 | 51.23 | 0.0 | 26.09 | 3.12 | 6.65 | 0.0 | 63.39 | 7.92 | 96.13 | 6.0 | -8.43 | 0 | 54.96 | -6.59 | 0.09 | -27.98 |
| 2016 (3) | 65.0 | -11.13 | 87.38 | -21.55 | 1.83 | 34.56 | 2.95 | -49.31 | 905.0 | -16.38 | 7.93 | -51.94 | 164.49 | -6.98 | 18.18 | 11.24 | 91.87 | -23.5 | 59.59 | 2.11 | 69.89 | -2.8 | 27.38 | -3.32 | 51.23 | 0.0 | 25.3 | 6.98 | 6.65 | 0.0 | 58.74 | -6.44 | 90.69 | -2.57 | 0.1 | -99.5 | 58.84 | -28.82 | 0.13 | 3.68 |
| 2015 (2) | 73.14 | -1.63 | 111.38 | 8.48 | 1.36 | 172.0 | 5.82 | 14.34 | 1082.33 | 18.85 | 16.5 | -7.67 | 176.84 | 3.77 | 16.34 | -12.68 | 120.09 | 58.91 | 58.36 | 47.56 | 71.9 | 26.12 | 28.32 | 0.75 | 51.23 | 0.0 | 23.65 | 8.19 | 6.65 | 0.0 | 62.78 | 7.26 | 93.08 | 6.93 | 19.88 | -16.05 | 82.66 | 0.55 | 0.12 | 2.42 |
| 2014 (1) | 74.35 | -6.09 | 102.67 | 3.6 | 0.5 | -92.01 | 5.09 | 0 | 910.68 | -14.21 | 17.87 | -13.88 | 170.41 | -13.22 | 18.71 | 1.15 | 75.57 | -23.15 | 39.55 | 0.46 | 57.01 | 0.9 | 28.11 | 4.73 | 51.23 | 2.05 | 21.86 | 10.46 | 6.65 | 0.0 | 58.53 | -2.14 | 87.05 | 0.94 | 23.68 | 18.58 | 82.21 | 3.05 | 0.12 | 8.81 |
| 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) | 188.2 | 30.4 | 57.34 | 73.72 | -42.99 | -26.67 | 47.48 | 255.39 | 49.07 | 0.38 | -30.91 | -30.91 | 248.31 | 15.76 | -0.58 | 6.89 | 157.09 | -27.55 | 161.13 | 12.04 | -6.24 | 16.96 | 12.21 | -12.49 | 144.41 | 3.51 | -10.84 | 65.7 | 3.51 | -5.45 | 406.16 | 39.79 | 93.58 | 16.88 | -1.29 | -1.8 | 51.23 | 0.0 | 0.0 | 35.63 | 0.0 | 3.4 | 26.73 | 0.0 | 13.07 | 56.65 | 13.85 | -1.05 | 119.02 | 6.14 | 3.18 | -13.5 | 25.82 | 44.74 | 43.15 | 36.72 | 31.47 | 0.35 | 0.11 | 10.26 |
| 24Q2 (19) | 144.32 | -12.55 | 38.78 | 129.31 | -5.72 | 52.94 | 13.36 | -61.96 | -66.43 | 0.55 | 0.0 | 0.0 | 214.5 | 13.0 | 24.82 | 2.68 | -29.84 | -64.88 | 143.82 | 16.77 | 24.08 | 15.11 | 11.53 | 17.7 | 139.51 | 7.49 | -11.22 | 63.47 | 3.76 | -7.28 | 290.54 | 27.23 | 59.18 | 17.1 | -0.58 | -0.58 | 51.23 | 0.0 | 0.0 | 35.63 | 3.4 | 3.4 | 26.73 | 13.07 | 13.07 | 49.76 | -3.1 | 4.23 | 112.13 | 2.45 | 5.94 | -18.2 | 10.7 | 43.25 | 31.56 | 1.91 | 101.4 | 0.35 | -0.56 | 5.24 |
| 24Q1 (18) | 165.03 | 11.17 | 45.12 | 137.16 | 38.67 | 56.15 | 35.12 | 6.36 | 136.66 | 0.55 | 0.0 | 0.0 | 189.82 | -36.21 | 1.88 | 3.82 | 1.6 | 160.25 | 123.17 | -32.31 | 8.54 | 13.55 | -32.57 | 13.4 | 129.79 | -9.23 | -15.29 | 61.17 | 1.07 | -11.08 | 228.35 | -5.7 | 13.77 | 17.2 | -0.23 | -0.41 | 51.23 | 0.0 | 0.0 | 34.46 | 0.0 | 4.68 | 23.64 | 0.0 | -9.15 | 51.35 | -11.3 | 30.76 | 109.45 | -5.63 | 11.44 | -20.38 | 23.76 | 14.26 | 30.97 | -0.61 | 99.81 | 0.35 | 2.24 | 3.53 |
| 23Q4 (17) | 148.45 | 24.11 | 29.87 | 98.91 | -1.61 | 3.57 | 33.02 | 3.67 | 378.55 | 0.55 | 0.0 | 0.0 | 297.59 | 19.16 | 6.66 | 3.76 | -60.46 | 35.74 | 181.97 | 5.88 | -1.53 | 20.10 | 3.71 | 2.33 | 142.98 | -11.72 | -19.72 | 60.52 | -12.91 | -9.95 | 242.16 | 15.41 | 10.13 | 17.24 | 0.29 | -1.43 | 51.23 | 0.0 | 0.0 | 34.46 | 0.0 | 4.68 | 23.64 | 0.0 | -9.15 | 57.89 | 1.12 | 2.3 | 115.98 | 0.55 | 0.4 | -26.73 | -9.41 | -13.07 | 31.16 | -5.06 | -5.43 | 0.34 | 8.34 | 5.1 |
| 23Q3 (16) | 119.61 | 15.02 | 21.94 | 100.53 | 18.9 | -5.69 | 31.85 | -19.97 | 286.53 | 0.55 | 0.0 | 0.0 | 249.75 | 45.33 | -5.96 | 9.51 | 24.64 | 30.27 | 171.86 | 48.27 | -18.44 | 19.38 | 50.91 | -13.08 | 161.97 | 3.07 | -22.25 | 69.49 | 1.52 | 22.19 | 209.82 | 14.96 | -1.88 | 17.19 | -0.06 | -1.94 | 51.23 | 0.0 | 0.0 | 34.46 | 0.0 | 4.68 | 23.64 | 0.0 | -9.15 | 57.25 | 19.92 | 6.69 | 115.35 | 8.99 | 2.45 | -24.43 | 23.82 | -29.33 | 32.82 | 109.44 | -5.61 | 0.32 | -4.45 | -2.69 |
| 23Q2 (15) | 103.99 | -8.56 | -11.94 | 84.55 | -3.75 | -18.3 | 39.8 | 168.19 | 649.53 | 0.55 | 0.0 | 0.0 | 171.85 | -7.77 | -21.47 | 7.63 | 220.35 | 52.3 | 115.91 | 2.14 | -21.79 | 12.84 | 7.46 | -22.78 | 157.14 | 2.57 | -27.14 | 68.45 | -0.49 | 24.43 | 182.52 | -9.06 | -9.58 | 17.2 | -0.41 | -0.52 | 51.23 | 0.0 | 0.0 | 34.46 | 4.68 | 4.68 | 23.64 | -9.15 | -9.15 | 47.74 | 21.57 | 2.98 | 105.84 | 7.77 | 0.52 | -32.07 | -34.92 | -54.41 | 15.67 | 1.1 | -38.77 | 0.33 | -2.18 | 0.69 |
| 23Q1 (14) | 113.72 | -0.52 | 23.6 | 87.84 | -8.02 | -13.87 | 14.84 | 115.07 | 399.66 | 0.55 | 0.0 | 0.0 | 186.32 | -33.22 | 4.91 | -6.34 | -328.88 | -4326.67 | 113.48 | -38.59 | -8.65 | 11.95 | -39.16 | -18.55 | 153.21 | -13.98 | -9.21 | 68.79 | 2.35 | 26.97 | 200.71 | -8.72 | 11.28 | 17.27 | -1.26 | 1.47 | 51.23 | 0.0 | 0.0 | 32.92 | 0.0 | 2.94 | 26.02 | 0.0 | 27.8 | 39.27 | -30.61 | -18.1 | 98.21 | -14.98 | -2.07 | -23.77 | -0.55 | -33.24 | 15.5 | -52.96 | -48.52 | 0.34 | 3.79 | 20.54 |
| 22Q4 (13) | 114.31 | 16.54 | 31.27 | 95.5 | -10.41 | 126.04 | 6.9 | -16.26 | 127.72 | 0.55 | 0.0 | 0.0 | 279.02 | 5.06 | -1.46 | 2.77 | -62.05 | 39.2 | 184.8 | -12.3 | 10.46 | 19.64 | -11.91 | 1.89 | 178.11 | -14.51 | 15.07 | 67.21 | 18.18 | 28.78 | 219.89 | 2.83 | 23.85 | 17.49 | -0.23 | 19.14 | 51.23 | 0.0 | 0.0 | 32.92 | 0.0 | 2.94 | 26.02 | 0.0 | 27.8 | 56.59 | 5.46 | 2.0 | 115.52 | 2.6 | 7.14 | -23.64 | -25.15 | 9.15 | 32.95 | -5.23 | 11.85 | 0.33 | 0.31 | 15.1 |
| 22Q3 (12) | 98.09 | -16.94 | 28.02 | 106.6 | 3.01 | 34.77 | 8.24 | 55.18 | 79.52 | 0.55 | 0.0 | -9.84 | 265.57 | 21.36 | 25.4 | 7.3 | 45.71 | 83.88 | 210.71 | 42.18 | 44.14 | 22.29 | 34.09 | 30.69 | 208.33 | -3.41 | 24.25 | 56.87 | 3.38 | 9.13 | 213.83 | 5.93 | 21.5 | 17.53 | 1.39 | 9.7 | 51.23 | 0.0 | 0.0 | 32.92 | 0.0 | 2.94 | 26.02 | 0.0 | 27.8 | 53.66 | 15.75 | 0.88 | 112.59 | 6.93 | 6.69 | -18.89 | 9.05 | 28.64 | 34.77 | 35.87 | 30.13 | 0.33 | -1.13 | 27.5 |
| 22Q2 (11) | 118.09 | 28.34 | 25.83 | 103.49 | 1.48 | 69.43 | 5.31 | 78.79 | -2.03 | 0.55 | 0.0 | 0.0 | 218.83 | 23.22 | 25.53 | 5.01 | 3240.0 | 67.56 | 148.2 | 19.29 | 27.14 | 16.63 | 13.34 | 28.87 | 215.68 | 27.8 | 49.74 | 55.01 | 1.53 | 6.77 | 201.86 | 11.91 | 25.74 | 17.29 | 1.59 | 7.59 | 51.23 | 0.0 | 0.0 | 32.92 | 2.94 | 2.94 | 26.02 | 27.8 | 27.8 | 46.36 | -3.32 | -5.83 | 105.29 | 4.99 | 3.66 | -20.77 | -16.42 | 19.78 | 25.59 | -15.01 | 9.64 | 0.33 | 17.11 | 29.49 |
| 22Q1 (10) | 92.01 | 5.66 | 4.52 | 101.98 | 141.37 | 215.73 | 2.97 | -1.98 | -40.95 | 0.55 | 0.0 | 0.0 | 177.6 | -37.28 | -10.64 | 0.15 | -92.46 | -40.0 | 124.23 | -25.74 | -3.23 | 14.67 | -23.89 | 6.75 | 168.76 | 9.03 | 9.12 | 54.18 | 3.81 | -1.88 | 180.37 | 1.59 | -5.89 | 17.02 | 15.94 | 3.97 | 51.23 | 0.0 | 0.0 | 31.98 | 0.0 | 6.53 | 20.36 | 0.0 | -12.81 | 47.95 | -13.57 | 5.92 | 100.29 | -6.98 | 1.67 | -17.84 | 31.44 | 20.92 | 30.11 | 2.21 | 32.58 | 0.28 | -0.9 | 20.58 |
| 21Q4 (9) | 87.08 | 13.65 | -20.79 | 42.25 | -46.59 | -2.69 | 3.03 | -33.99 | -39.64 | 0.55 | -9.84 | 0.0 | 283.16 | 33.71 | 4.06 | 1.99 | -49.87 | -58.71 | 167.3 | 14.45 | -1.29 | 19.27 | 12.99 | 1.84 | 154.79 | -7.68 | 16.59 | 52.19 | 0.15 | -6.13 | 177.55 | 0.89 | -6.05 | 14.68 | -8.14 | -11.25 | 51.23 | 0.0 | 0.0 | 31.98 | 0.0 | 6.53 | 20.36 | 0.0 | -12.81 | 55.48 | 4.31 | -4.05 | 107.82 | 2.17 | -3.03 | -26.02 | 1.7 | -27.8 | 29.46 | 10.25 | -21.36 | 0.28 | 11.11 | 34.97 |
| 21Q3 (8) | 76.62 | -18.36 | -39.57 | 79.1 | 29.5 | 25.68 | 4.59 | -15.31 | -38.14 | 0.61 | 10.91 | 10.91 | 211.77 | 21.48 | -18.02 | 3.97 | 32.78 | -62.12 | 146.18 | 25.41 | -18.59 | 17.06 | 32.22 | -13.7 | 167.67 | 16.41 | 35.9 | 52.11 | 1.15 | -5.55 | 175.99 | 9.62 | -11.01 | 15.98 | -0.56 | -28.08 | 51.23 | 0.0 | 0.0 | 31.98 | 0.0 | 6.53 | 20.36 | 0.0 | -12.81 | 53.19 | 8.04 | 0.15 | 105.53 | 3.9 | -0.89 | -26.47 | -2.24 | -5.16 | 26.72 | 14.48 | -4.37 | 0.26 | 0.42 | 17.05 |
| 21Q2 (7) | 93.85 | 6.61 | 17.08 | 61.08 | 89.1 | 94.52 | 5.42 | 7.75 | 58.02 | 0.55 | 0.0 | 0.0 | 174.33 | -12.28 | -14.96 | 2.99 | 1096.0 | -28.3 | 116.56 | -9.2 | -16.0 | 12.90 | -6.12 | 0 | 144.04 | -6.86 | 25.96 | 51.52 | -6.7 | -4.63 | 160.54 | -16.23 | 2.59 | 16.07 | -1.83 | -28.77 | 51.23 | 0.0 | 0.0 | 31.98 | 6.53 | 6.53 | 20.36 | -12.81 | -12.81 | 49.23 | 8.75 | 15.45 | 101.57 | 2.97 | 5.8 | -25.89 | -14.76 | 10.04 | 23.34 | 2.77 | 68.4 | 0.25 | 9.05 | 20.24 |
| 21Q1 (6) | 88.03 | -19.93 | 4.46 | 32.3 | -25.61 | -0.52 | 5.03 | 0.2 | -58.84 | 0.55 | 0.0 | -17.91 | 198.74 | -26.96 | 24.13 | 0.25 | -94.81 | 19.05 | 128.37 | -24.26 | 10.14 | 13.74 | -27.39 | 0 | 154.65 | 16.49 | 40.54 | 55.22 | -0.68 | 8.47 | 191.65 | 1.41 | 16.62 | 16.37 | -1.03 | -27.6 | 51.23 | 0.0 | 0.0 | 30.02 | 0.0 | 7.1 | 23.35 | 0.0 | 45.03 | 45.27 | -21.71 | -25.19 | 98.64 | -11.29 | -5.73 | -22.56 | -10.81 | 11.25 | 22.71 | -39.38 | -35.28 | 0.23 | 10.93 | 13.64 |
| 20Q4 (5) | 109.94 | -13.29 | 74.59 | 43.42 | -31.01 | 112.95 | 5.02 | -32.35 | -42.3 | 0.55 | 0.0 | -17.91 | 272.1 | 5.34 | -4.52 | 4.82 | -54.01 | -23.61 | 169.49 | -5.6 | 6.4 | 18.93 | -4.25 | 0 | 132.76 | 7.6 | 18.33 | 55.6 | 0.78 | 10.16 | 188.98 | -4.44 | 25.77 | 16.54 | -25.56 | -26.55 | 51.23 | 0.0 | 0.0 | 30.02 | 0.0 | 7.1 | 23.35 | 0.0 | 45.03 | 57.82 | 8.87 | -4.11 | 111.19 | 4.42 | 6.47 | -20.36 | 19.11 | 12.81 | 37.46 | 34.07 | 1.38 | 0.21 | -3.64 | 2.12 |
| 20Q3 (4) | 126.79 | 58.17 | 0.0 | 62.94 | 100.45 | 0.0 | 7.42 | 116.33 | 0.0 | 0.55 | 0.0 | 0.0 | 258.31 | 26.0 | 0.0 | 10.48 | 151.32 | 0.0 | 179.55 | 29.39 | 0.0 | 19.77 | 0 | 0.0 | 123.38 | 7.9 | 0.0 | 55.17 | 2.13 | 0.0 | 197.77 | 26.39 | 0.0 | 22.22 | -1.51 | 0.0 | 51.23 | 0.0 | 0.0 | 30.02 | 0.0 | 0.0 | 23.35 | 0.0 | 0.0 | 53.11 | 24.55 | 0.0 | 106.48 | 10.92 | 0.0 | -25.17 | 12.54 | 0.0 | 27.94 | 101.59 | 0.0 | 0.22 | 3.15 | 0.0 |
