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) | 122.63 | -4.31 | 2.2 | -78.49 | 5.75 | -28.57 | 0 | 0 | 330.25 | -10.21 | 58.4 | -14.58 | 74.71 | 4.61 | 22.62 | 16.51 | 10.73 | -21.62 | 0.94 | 3.3 | 226.01 | -7.62 | 0.13 | -66.67 | 122.27 | 0.0 | 41.78 | 19.41 | 2.01 | 0.0 | 141.33 | 6.95 | 185.12 | 9.44 | 32.08 | 60.88 | 173.41 | 14.03 | 0.03 | 21.34 |
| 2022 (9) | 128.16 | 48.16 | 10.23 | 80.42 | 8.05 | -60.09 | 0 | 0 | 367.82 | 8.95 | 68.37 | 32.12 | 71.42 | -9.88 | 19.42 | -17.29 | 13.69 | -0.15 | 0.91 | 15.19 | 244.65 | 4.03 | 0.39 | -47.3 | 122.27 | 0.0 | 34.99 | 15.86 | 2.01 | 0.0 | 132.14 | 24.9 | 169.15 | 22.55 | 19.94 | -39.02 | 152.08 | 9.81 | 0.02 | 16.31 |
| 2021 (8) | 86.5 | 8.0 | 5.67 | 461.39 | 20.17 | 9.32 | 0 | 0 | 337.59 | 16.58 | 51.75 | 42.29 | 79.25 | 34.48 | 23.48 | 15.36 | 13.71 | 39.76 | 0.79 | 12.86 | 235.17 | 7.06 | 0.74 | -13.95 | 122.27 | 0.0 | 30.2 | 13.66 | 2.01 | -50.0 | 105.8 | 29.85 | 138.02 | 23.16 | 32.7 | 152.31 | 138.5 | 46.65 | 0.02 | 8236.1 |
| 2020 (7) | 80.09 | 29.89 | 1.01 | -79.51 | 18.45 | 356.68 | 0 | 0 | 289.59 | 13.39 | 36.37 | 19.56 | 58.93 | 0.7 | 20.35 | -11.19 | 9.81 | -9.25 | 0.7 | 7.69 | 219.66 | 10.25 | 0.86 | 16.22 | 122.27 | 0.0 | 26.57 | 12.63 | 4.02 | -49.94 | 81.48 | 27.87 | 112.07 | 17.55 | 12.96 | 0 | 94.44 | 58.19 | 0.00 | -10.67 |
| 2019 (6) | 61.66 | 28.81 | 4.93 | 340.18 | 4.04 | 119.57 | 0 | 0 | 255.39 | 22.7 | 30.42 | 69.47 | 58.52 | 12.5 | 22.91 | -8.31 | 10.81 | -4.93 | 0.65 | 4.84 | 199.24 | 18.94 | 0.74 | -56.73 | 122.27 | 0.0 | 23.59 | 8.21 | 8.03 | 86.31 | 63.72 | 13.85 | 95.34 | 16.15 | -4.02 | 0 | 59.7 | 24.53 | 0.00 | -84.76 |
| 2018 (5) | 47.87 | -11.27 | 1.12 | 0 | 1.84 | -94.51 | 0 | 0 | 208.15 | 5.73 | 17.95 | -19.65 | 52.02 | 15.91 | 24.99 | 9.63 | 11.37 | 139.87 | 0.62 | -89.27 | 167.51 | 93.65 | 1.71 | 280.0 | 122.27 | 0.2 | 21.8 | 11.45 | 4.31 | 11.66 | 55.97 | 3.57 | 82.08 | 5.96 | -8.03 | 0 | 47.94 | -7.34 | 0.00 | 632.22 |
| 2017 (4) | 53.95 | -3.95 | 0 | 0 | 33.54 | 170.92 | 0 | 0 | 196.87 | -1.97 | 22.34 | -25.06 | 44.88 | -4.27 | 22.80 | -2.35 | 4.74 | -29.67 | 5.78 | -47.07 | 86.5 | -38.36 | 0.45 | 40.62 | 122.02 | 4.51 | 19.56 | 17.97 | 3.86 | 92.04 | 54.04 | 0.41 | 77.46 | 6.96 | -2.3 | 0 | 51.74 | -0.44 | 0.00 | 13.54 |
| 2016 (3) | 56.17 | -9.9 | 0.14 | 0 | 12.38 | -49.98 | 0 | 0 | 200.82 | 17.24 | 29.81 | 30.63 | 46.88 | 26.6 | 23.34 | 7.98 | 6.74 | 62.8 | 10.92 | -10.71 | 140.34 | 20.83 | 0.32 | -69.52 | 116.75 | 0.45 | 16.58 | 15.94 | 2.01 | 0.0 | 53.82 | 84.5 | 72.42 | 59.23 | -1.85 | 0 | 51.97 | 67.11 | 0.00 | -5.68 |
| 2015 (2) | 62.34 | -15.96 | 0 | 0 | 24.75 | 30.61 | 0 | 0 | 171.29 | 5.23 | 22.82 | -10.82 | 37.03 | -12.31 | 21.62 | -16.67 | 4.14 | 44.76 | 12.23 | 7.56 | 116.15 | 6.67 | 1.05 | -2.78 | 116.23 | -2.52 | 14.3 | 21.81 | 2.01 | 0.0 | 29.17 | 6.5 | 45.48 | 10.52 | 1.93 | -34.13 | 31.1 | 2.57 | 0.00 | 28.37 |
| 2014 (1) | 74.18 | -14.81 | 0 | 0 | 18.95 | 492.19 | 0 | 0 | 162.78 | 10.78 | 25.59 | 40.91 | 42.23 | 20.21 | 25.94 | 8.51 | 2.86 | 14.86 | 11.37 | 9.01 | 108.89 | 2.09 | 1.08 | 12.5 | 119.23 | -0.02 | 11.74 | 18.23 | 2.01 | 0.0 | 27.39 | 42.29 | 41.15 | 31.93 | 2.93 | 1072.0 | 30.32 | 55.49 | 0.00 | -5.51 |
| 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) | 107.08 | 5.72 | -1.54 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 70.39 | 63.47 | -18.09 | 24.78 | 30.22 | 61.01 | 58.88 | -2.03 | -22.78 | 20.98 | 3.4 | -8.15 | 8.62 | -5.69 | -25.3 | 0.93 | -6.06 | 6.9 | 204.84 | 23.47 | -14.47 | 0.06 | -25.0 | -66.67 | 122.27 | 0.0 | 0.0 | 47.64 | 0.0 | 14.03 | 2.01 | 0.0 | 0.0 | 153.84 | 19.2 | 22.64 | 203.49 | 13.87 | 20.24 | 40.29 | -3.96 | 29.51 | 194.13 | 13.52 | 24.01 | 0.03 | 2.0 | 3.4 |
| 24Q2 (19) | 101.29 | -28.87 | 2.84 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 43.06 | -47.58 | -47.28 | 19.03 | 39.11 | 23.33 | 60.1 | -20.63 | -14.65 | 20.29 | -10.28 | -2.59 | 9.14 | -16.38 | -23.77 | 0.99 | 1.02 | 16.47 | 165.9 | -28.65 | -17.61 | 0.08 | -11.11 | -68.0 | 122.27 | 0.0 | 0.0 | 47.64 | 14.03 | 14.03 | 2.01 | 0.0 | 0.0 | 129.06 | -16.75 | 17.44 | 178.71 | -10.11 | 16.29 | 41.95 | 8.96 | 63.55 | 171.01 | -11.63 | 26.17 | 0.03 | 12.09 | 4.92 |
| 24Q1 (18) | 142.41 | 16.13 | 15.24 | 1.97 | -10.45 | -78.06 | 6.05 | 5.22 | -24.56 | 0 | 0 | 0 | 82.15 | -3.35 | 5.81 | 13.68 | -12.76 | 14.96 | 75.72 | 1.35 | 16.28 | 22.62 | -0.01 | 23.52 | 10.93 | 1.86 | -15.01 | 0.98 | 4.26 | 6.52 | 232.5 | 2.87 | 4.09 | 0.09 | -30.77 | -70.0 | 122.27 | 0.0 | 0.0 | 41.78 | 0.0 | 19.41 | 2.01 | 0.0 | 0.0 | 155.02 | 9.69 | 7.62 | 198.81 | 7.4 | 9.81 | 38.5 | 20.01 | 42.96 | 193.52 | 11.6 | 13.19 | 0.03 | -5.21 | 3.46 |
| 23Q4 (17) | 122.63 | 12.75 | -4.31 | 2.2 | -45.14 | -78.49 | 5.75 | 57.97 | -28.57 | 0 | 0 | 0 | 85.0 | -1.09 | -3.95 | 15.68 | 1.88 | 4.26 | 74.71 | -2.02 | 4.61 | 22.62 | -0.98 | 16.51 | 10.73 | -7.02 | -21.62 | 0.94 | 8.05 | 3.3 | 226.01 | -5.63 | -7.62 | 0.13 | -27.78 | -66.67 | 122.27 | 0.0 | 0.0 | 41.78 | 0.0 | 19.41 | 2.01 | 0.0 | 0.0 | 141.33 | 12.67 | 6.95 | 185.12 | 9.39 | 9.44 | 32.08 | 3.12 | 60.88 | 173.41 | 10.77 | 14.03 | 0.03 | -4.58 | 21.34 |
| 23Q3 (16) | 108.76 | 10.43 | -14.08 | 4.01 | -34.8 | -73.89 | 3.64 | 12.69 | -73.72 | 0 | 0 | 0 | 85.94 | 5.23 | -4.72 | 15.39 | -0.26 | 2.81 | 76.25 | 8.28 | -1.51 | 22.85 | 9.66 | 10.56 | 11.54 | -3.75 | -21.01 | 0.87 | 2.35 | 2.35 | 239.5 | 18.94 | -8.9 | 0.18 | -28.0 | -63.27 | 122.27 | 0.0 | 0.0 | 41.78 | 0.0 | 19.41 | 2.01 | 0.0 | 0.0 | 125.44 | 14.15 | 6.62 | 169.23 | 10.12 | 9.42 | 31.11 | 21.29 | 73.12 | 156.55 | 15.5 | 15.43 | 0.03 | 3.49 | 24.63 |
| 23Q2 (15) | 98.49 | -20.3 | -1.79 | 6.15 | -31.51 | -58.16 | 3.23 | -59.73 | -84.4 | 0 | 0 | 0 | 81.67 | 5.19 | -17.74 | 15.43 | 29.66 | -23.39 | 70.42 | 8.14 | -20.05 | 20.83 | 13.77 | -11.44 | 11.99 | -6.77 | -13.55 | 0.85 | -7.61 | 8.97 | 201.37 | -9.85 | -6.92 | 0.25 | -16.67 | -56.14 | 122.27 | 0.0 | 0.0 | 41.78 | 19.41 | 19.41 | 2.01 | 0.0 | 0.0 | 109.89 | -23.71 | 7.02 | 153.68 | -15.12 | 10.02 | 25.65 | -4.75 | 23.26 | 135.54 | -20.72 | 9.76 | 0.03 | 10.53 | 21.97 |
| 23Q1 (14) | 123.58 | -3.57 | 38.48 | 8.98 | -12.22 | -17.69 | 8.02 | -0.37 | -59.86 | 0 | 0 | 0 | 77.64 | -12.27 | -13.58 | 11.9 | -20.88 | -34.69 | 65.12 | -8.82 | -19.08 | 18.31 | -5.69 | -20.1 | 12.86 | -6.06 | -7.01 | 0.92 | 1.1 | 17.95 | 223.36 | -8.7 | -2.39 | 0.3 | -23.08 | -55.88 | 122.27 | 0.0 | 0.0 | 34.99 | 0.0 | 15.86 | 2.01 | 0.0 | 0.0 | 144.04 | 9.01 | 16.14 | 181.05 | 7.04 | 15.89 | 26.93 | 35.06 | -13.3 | 170.97 | 12.42 | 10.25 | 0.03 | 11.17 | 24.74 |
| 22Q4 (13) | 128.16 | 1.24 | 48.16 | 10.23 | -33.4 | 80.42 | 8.05 | -41.88 | -60.09 | 0 | 0 | 0 | 88.5 | -1.88 | -7.17 | 15.04 | 0.47 | -8.4 | 71.42 | -7.75 | -9.88 | 19.42 | -6.03 | -17.29 | 13.69 | -6.3 | -0.15 | 0.91 | 7.06 | 15.19 | 244.65 | -6.94 | 4.03 | 0.39 | -20.41 | -47.3 | 122.27 | 0.0 | 0.0 | 34.99 | 0.0 | 15.86 | 2.01 | 0.0 | 0.0 | 132.14 | 12.32 | 24.9 | 169.15 | 9.37 | 22.55 | 19.94 | 10.96 | -39.02 | 152.08 | 12.14 | 9.81 | 0.02 | -2.0 | 16.31 |
| 22Q3 (12) | 126.59 | 26.22 | 48.48 | 15.36 | 4.49 | 365.45 | 13.85 | -33.12 | -38.28 | 0 | 0 | 0 | 90.2 | -9.15 | 0.26 | 14.97 | -25.67 | -1.64 | 77.42 | -12.1 | 2.1 | 20.66 | -12.16 | -15.08 | 14.61 | 5.34 | 9.6 | 0.85 | 8.97 | 13.33 | 262.9 | 21.52 | 2.9 | 0.49 | -14.04 | -28.99 | 122.27 | 0.0 | 0.0 | 34.99 | 0.0 | 15.86 | 2.01 | 0.0 | 0.0 | 117.65 | 14.58 | 30.84 | 154.66 | 10.72 | 26.64 | 17.97 | -13.65 | -33.96 | 135.62 | 9.82 | 15.79 | 0.02 | 1.29 | 19.47 |
| 22Q2 (11) | 100.29 | 12.38 | -5.27 | 14.7 | 34.74 | 568.18 | 20.71 | 3.65 | -7.54 | 0 | 0 | 0 | 99.28 | 10.51 | 30.68 | 20.14 | 10.54 | 132.83 | 88.08 | 9.46 | 39.5 | 23.52 | 2.64 | 10.01 | 13.87 | 0.29 | 6.28 | 0.78 | 0.0 | 16.42 | 216.34 | -5.45 | -16.99 | 0.57 | -16.18 | -29.63 | 122.27 | 0.0 | 0.0 | 34.99 | 15.86 | 15.86 | 2.01 | 0.0 | 0.0 | 102.68 | -17.21 | 37.46 | 139.69 | -10.59 | 30.66 | 20.81 | -33.0 | -7.31 | 123.49 | -20.37 | 27.11 | 0.02 | 13.03 | 9730.85 |
| 22Q1 (10) | 89.24 | 3.17 | 19.35 | 10.91 | 92.42 | 1048.42 | 19.98 | -0.94 | -12.94 | 0 | 0 | 0 | 89.84 | -5.77 | 17.73 | 18.22 | 10.96 | 58.99 | 80.47 | 1.54 | 24.14 | 22.92 | -2.37 | 4.62 | 13.83 | 0.88 | 23.48 | 0.78 | -1.27 | 11.43 | 228.82 | -2.7 | 2.9 | 0.68 | -8.11 | -11.69 | 122.27 | 0.0 | 0.0 | 30.2 | 0.0 | 13.66 | 2.01 | 0.0 | -50.0 | 124.02 | 17.22 | 33.44 | 156.23 | 13.19 | 26.47 | 31.06 | -5.02 | 85.99 | 155.08 | 11.97 | 41.44 | 0.02 | 3.66 | 8988.82 |
| 21Q4 (9) | 86.5 | 1.45 | 8.0 | 5.67 | 71.82 | 461.39 | 20.17 | -10.12 | 9.32 | 0 | 0 | 0 | 95.34 | 5.97 | 37.44 | 16.42 | 7.88 | 136.94 | 79.25 | 4.51 | 34.48 | 23.48 | -3.53 | 15.36 | 13.71 | 2.85 | 39.76 | 0.79 | 5.33 | 12.86 | 235.17 | -7.95 | 7.06 | 0.74 | 7.25 | -13.95 | 122.27 | 0.0 | 0.0 | 30.2 | 0.0 | 13.66 | 2.01 | 0.0 | -50.0 | 105.8 | 17.66 | 29.85 | 138.02 | 13.01 | 23.16 | 32.7 | 20.18 | 152.31 | 138.5 | 18.24 | 46.65 | 0.02 | 0.67 | 8236.1 |
| 21Q3 (8) | 85.26 | -19.47 | 4.4 | 3.3 | 50.0 | 53.49 | 22.44 | 0.18 | 43.85 | 0 | 0 | 0 | 89.97 | 18.43 | 22.19 | 15.22 | 75.95 | 58.21 | 75.83 | 20.1 | 22.76 | 24.33 | 13.8 | 14.91 | 13.33 | 2.15 | 37.14 | 0.75 | 11.94 | 10.29 | 255.48 | -1.98 | 10.5 | 0.69 | -14.81 | 1.47 | 122.27 | 0.0 | 0.0 | 30.2 | 0.0 | 13.66 | 2.01 | 0.0 | -50.0 | 89.92 | 20.37 | 20.5 | 122.13 | 14.24 | 16.08 | 27.21 | 21.2 | 1428.65 | 117.13 | 20.57 | 53.31 | 0.02 | 8234.35 | 7670.76 |
| 21Q2 (7) | 105.87 | 41.59 | 70.07 | 2.2 | 131.58 | -24.66 | 22.4 | -2.4 | 114.56 | 0 | 0 | 0 | 75.97 | -0.45 | -0.81 | 8.65 | -24.52 | -20.42 | 63.14 | -2.59 | -0.65 | 21.38 | -2.39 | 0 | 13.05 | 16.52 | 18.74 | 0.67 | -4.29 | 9.84 | 260.63 | 17.2 | 32.19 | 0.81 | 5.19 | 20.9 | 122.27 | 0.0 | 0.0 | 30.2 | 13.66 | 13.66 | 2.01 | -50.0 | -50.0 | 74.7 | -19.63 | 14.92 | 106.91 | -13.45 | 11.84 | 22.45 | 34.43 | 503.78 | 97.15 | -11.39 | 63.44 | 0.00 | 4.5 | -12.51 |
| 21Q1 (6) | 74.77 | -6.64 | 11.6 | 0.95 | -5.94 | -79.87 | 22.95 | 24.39 | 173.54 | 0 | 0 | 0 | 76.31 | 10.0 | 9.0 | 11.46 | 65.37 | 28.19 | 64.82 | 9.99 | 4.5 | 21.91 | 7.65 | 0 | 11.2 | 14.17 | -12.77 | 0.7 | 0.0 | 1.45 | 222.38 | 1.24 | 11.41 | 0.77 | -10.47 | 10.0 | 122.27 | 0.0 | 0.0 | 26.57 | 0.0 | 12.63 | 4.02 | 0.0 | -49.94 | 92.94 | 14.06 | 27.91 | 123.53 | 10.23 | 18.45 | 16.7 | 28.86 | 330.34 | 109.64 | 16.09 | 67.62 | 0.00 | -4.93 | -13.21 |
| 20Q4 (5) | 80.09 | -1.93 | 29.89 | 1.01 | -53.02 | -79.51 | 18.45 | 18.27 | 356.68 | 0 | 0 | 0 | 69.37 | -5.79 | -2.94 | 6.93 | -27.96 | -31.52 | 58.93 | -4.6 | 0.7 | 20.35 | -3.91 | 0 | 9.81 | 0.93 | -9.25 | 0.7 | 2.94 | 7.69 | 219.66 | -5.0 | 10.25 | 0.86 | 26.47 | 16.22 | 122.27 | 0.0 | 0.0 | 26.57 | 0.0 | 12.63 | 4.02 | 0.0 | -49.94 | 81.48 | 9.19 | 27.87 | 112.07 | 6.52 | 17.55 | 12.96 | 628.09 | 422.39 | 94.44 | 23.61 | 58.19 | 0.00 | -6.15 | -10.67 |
| 20Q3 (4) | 81.67 | 31.2 | 0.0 | 2.15 | -26.37 | 0.0 | 15.6 | 49.43 | 0.0 | 0 | 0 | 0.0 | 73.63 | -3.86 | 0.0 | 9.62 | -11.5 | 0.0 | 61.77 | -2.8 | 0.0 | 21.18 | 0 | 0.0 | 9.72 | -11.56 | 0.0 | 0.68 | 11.48 | 0.0 | 231.21 | 17.27 | 0.0 | 0.68 | 1.49 | 0.0 | 122.27 | 0.0 | 0.0 | 26.57 | 0.0 | 0.0 | 4.02 | 0.0 | 0.0 | 74.62 | 14.8 | 0.0 | 105.21 | 10.06 | 0.0 | 1.78 | 132.01 | 0.0 | 76.4 | 28.53 | 0.0 | 0.00 | -6.16 | 0.0 |
