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) | 66.21 | -62.17 | 85.88 | 20.91 | 77.66 | 237.07 | 0 | 0 | 327.98 | -7.08 | 19.85 | 20.23 | 97.63 | 3.31 | 29.77 | 11.18 | 69.63 | -11.67 | 108.76 | 12.67 | 101.35 | -38.91 | 5.78 | -15.5 | 48.58 | 0.0 | 49.12 | 3.72 | 10.97 | 0.0 | 293.48 | 3.33 | 353.56 | 3.27 | 34.85 | 50.74 | 328.33 | 6.9 | 0.18 | 2.1 |
| 2022 (9) | 175.03 | 55.42 | 71.03 | 30.83 | 23.04 | 163.62 | 0 | 0 | 352.97 | -16.18 | 16.51 | -79.19 | 94.5 | -13.55 | 26.77 | 3.14 | 78.83 | -18.62 | 96.53 | -4.06 | 165.89 | -1.09 | 6.84 | -13.96 | 48.58 | 0.0 | 47.36 | 20.26 | 10.97 | 0.0 | 284.03 | -4.14 | 342.36 | -1.24 | 23.12 | 16.18 | 307.15 | -2.87 | 0.17 | 1.68 |
| 2021 (8) | 112.62 | 0.45 | 54.29 | -9.56 | 8.74 | 167.28 | 0 | 0 | 421.09 | 18.29 | 79.32 | 19.6 | 109.31 | -2.29 | 25.96 | -17.39 | 96.87 | 62.45 | 100.61 | 13.04 | 167.72 | 11.81 | 7.95 | 34.52 | 48.58 | 0.0 | 39.38 | 19.81 | 10.97 | -0.09 | 296.31 | 32.86 | 346.66 | 29.9 | 19.9 | 85.98 | 316.21 | 35.29 | 0.17 | 10.82 |
| 2020 (7) | 112.12 | 46.98 | 60.03 | -14.6 | 3.27 | 13.15 | 0 | 0 | 355.99 | 18.14 | 66.32 | -0.26 | 111.87 | 47.98 | 31.43 | 25.26 | 59.63 | 38.55 | 89.0 | -5.84 | 150.0 | 139.77 | 5.91 | 11720.0 | 48.58 | 0.0 | 32.87 | 25.46 | 10.98 | 0.0 | 223.02 | 16.61 | 266.86 | 16.82 | 10.7 | 96.69 | 233.72 | 18.82 | 0.15 | 107.31 |
| 2019 (6) | 76.28 | -21.93 | 70.29 | 85.76 | 2.89 | 0 | 0 | 0 | 301.34 | -36.9 | 66.49 | -66.26 | 75.6 | -48.63 | 25.09 | -18.6 | 43.04 | -33.05 | 94.52 | 23.85 | 62.56 | 55.54 | 0.05 | -37.5 | 48.58 | 0.0 | 26.2 | 303.7 | 10.98 | 0.0 | 191.26 | -14.41 | 228.43 | -5.18 | 5.44 | -4.06 | 196.7 | -14.15 | 0.07 | 5.85 |
| 2018 (5) | 97.71 | 229.21 | 37.84 | -7.46 | 0 | 0 | 0 | 0 | 477.55 | 120.63 | 197.05 | 655.27 | 147.18 | 95.35 | 30.82 | -11.46 | 64.29 | 69.76 | 76.32 | 52.73 | 40.22 | 22.88 | 0.08 | -50.0 | 48.58 | 0.0 | 6.49 | 67.27 | 10.98 | 0.0 | 223.45 | 372.71 | 240.92 | 287.77 | 5.67 | -32.1 | 229.12 | 311.94 | 0.07 | -33.73 |
| 2017 (4) | 29.68 | 15.85 | 40.89 | 33.58 | 0 | 0 | 0 | 0 | 216.45 | 17.06 | 26.09 | 21.24 | 75.34 | 24.8 | 34.81 | 6.61 | 37.87 | 10.96 | 49.97 | 23.26 | 32.73 | -4.02 | 0.16 | 60.0 | 48.58 | -6.22 | 3.88 | 124.28 | 10.98 | 0.0 | 47.27 | 57.88 | 62.13 | 45.67 | 8.35 | 0 | 55.62 | 96.61 | 0.11 | -5.54 |
| 2016 (3) | 25.62 | 1.47 | 30.61 | 38.13 | 0 | 0 | 0 | 0 | 184.91 | 15.36 | 21.52 | 78.44 | 60.37 | 19.12 | 32.65 | 3.26 | 34.13 | 8.83 | 40.54 | 1.78 | 34.1 | 0.18 | 0.1 | 0.0 | 51.8 | -7.5 | 1.73 | 232.69 | 10.98 | 0.0 | 29.94 | 109.52 | 42.65 | 65.37 | -1.65 | 0 | 28.29 | 46.28 | 0.11 | 1.67 |
| 2015 (2) | 25.25 | 36.78 | 22.16 | -17.59 | 4.51 | 260.8 | 0 | 0 | 160.29 | 10.67 | 12.06 | 118.87 | 50.68 | 11.9 | 31.62 | 1.11 | 31.36 | -7.55 | 39.83 | 4.4 | 34.04 | 20.79 | 0.1 | 150.0 | 56.0 | -18.02 | 0.52 | 0 | 10.98 | 0.0 | 14.29 | 172.71 | 25.79 | 59.0 | 5.05 | -44.93 | 19.34 | 34.21 | 0.11 | 3.61 |
| 2014 (1) | 18.46 | -28.56 | 26.89 | 34.25 | 1.25 | -95.4 | 0.69 | -60.12 | 144.83 | 10.93 | 5.51 | 0 | 45.29 | 17.61 | 31.27 | 6.02 | 33.92 | 19.44 | 38.15 | 41.93 | 28.18 | 195.39 | 0.04 | -33.33 | 68.31 | -1.01 | 0 | 0 | 10.98 | 0.0 | 5.24 | 0 | 16.22 | 169.44 | 9.17 | 452.41 | 14.41 | 0 | 0.11 | -0.78 |
| 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) | 68.69 | -29.4 | -26.23 | 153.41 | 34.57 | 88.23 | 27.77 | 3.0 | -65.24 | 0 | 0 | 0 | 93.51 | 5.17 | 7.61 | 4.45 | -55.5 | -58.02 | 107.9 | 1.42 | 3.32 | 31.32 | -0.53 | -3.31 | 78.2 | 5.12 | 12.71 | 111.13 | -2.54 | 5.27 | 130.1 | -5.77 | 17.09 | 4.94 | -5.73 | -18.62 | 48.58 | 0.0 | 0.0 | 51.4 | 0.0 | 4.64 | 10.97 | 0.0 | 0.0 | 301.87 | 1.58 | 2.26 | 364.24 | 1.3 | 2.52 | 48.38 | -6.0 | 16.61 | 350.25 | 0.46 | 4.02 | 0.16 | -3.46 | -5.39 |
| 24Q2 (19) | 97.29 | -6.24 | 2.95 | 114.0 | 17.12 | 27.93 | 26.96 | -66.01 | -71.05 | 0 | 0 | 0 | 88.91 | 9.08 | 8.12 | 10.0 | 62.07 | 18.76 | 106.39 | 7.27 | 12.4 | 31.48 | 5.15 | 5.71 | 74.39 | 4.29 | 5.1 | 114.03 | 2.01 | 12.85 | 138.07 | 51.96 | 56.24 | 5.24 | -6.09 | -17.87 | 48.58 | 0.0 | 0.0 | 51.4 | 4.64 | 4.64 | 10.97 | 0.0 | 0.0 | 297.18 | -0.87 | 5.38 | 359.55 | -0.09 | 5.1 | 51.47 | 6.96 | 65.5 | 348.65 | 0.21 | 11.35 | 0.17 | -3.16 | -0.99 |
| 24Q1 (18) | 103.77 | 56.73 | 6.9 | 97.34 | 13.34 | 43.7 | 79.32 | 2.14 | 124.58 | 0 | 0 | 0 | 81.51 | 1.14 | 4.17 | 6.17 | 419.69 | 123.55 | 99.18 | 1.59 | 8.75 | 29.94 | 0.59 | 9.68 | 71.33 | 2.44 | -1.23 | 111.78 | 2.78 | 11.61 | 90.86 | -10.35 | -40.67 | 5.58 | -3.46 | -15.96 | 48.58 | 0.0 | 0.0 | 49.12 | 0.0 | 3.72 | 10.97 | 0.0 | 0.0 | 299.79 | 2.15 | 4.53 | 359.88 | 1.79 | 4.28 | 48.12 | 38.08 | 57.51 | 347.91 | 5.96 | 9.63 | 0.18 | -0.84 | 0.99 |
| 23Q4 (17) | 66.21 | -28.9 | -62.17 | 85.88 | 5.37 | 20.91 | 77.66 | -2.78 | 237.07 | 0 | 0 | 0 | 80.59 | -7.26 | 7.41 | -1.93 | -118.21 | 60.21 | 97.63 | -6.51 | 3.31 | 29.77 | -8.1 | 11.19 | 69.63 | 0.36 | -11.67 | 108.76 | 3.02 | 12.67 | 101.35 | -8.78 | -38.91 | 5.78 | -4.78 | -15.5 | 48.58 | 0.0 | 0.0 | 49.12 | 0.0 | 3.72 | 10.97 | 0.0 | 0.0 | 293.48 | -0.59 | 3.33 | 353.56 | -0.49 | 3.27 | 34.85 | -16.0 | 50.74 | 328.33 | -2.49 | 6.9 | 0.18 | 2.04 | 2.1 |
| 23Q3 (16) | 93.12 | -1.46 | -45.09 | 81.5 | -8.54 | -4.57 | 79.88 | -14.22 | 305.28 | 0 | 0 | 0 | 86.9 | 5.68 | 5.63 | 10.6 | 25.89 | 108.25 | 104.43 | 10.33 | 0.59 | 32.39 | 8.75 | 14.83 | 69.38 | -1.98 | -23.92 | 105.57 | 4.47 | 8.32 | 111.11 | 25.73 | -26.71 | 6.07 | -4.86 | -31.72 | 48.58 | 0.0 | 0.0 | 49.12 | 0.0 | 3.72 | 10.97 | 0.0 | 0.0 | 295.21 | 4.68 | 2.29 | 355.3 | 3.86 | 2.42 | 41.49 | 33.41 | 86.64 | 336.7 | 7.53 | 8.33 | 0.17 | 1.03 | 0.52 |
| 23Q2 (15) | 94.5 | -2.65 | -28.15 | 89.11 | 31.55 | 74.15 | 93.12 | 163.65 | 645.56 | 0 | 0 | 0 | 82.23 | 5.09 | -16.53 | 8.42 | 205.07 | 10.79 | 94.65 | 3.78 | -17.65 | 29.78 | 9.1 | 2.4 | 70.78 | -1.99 | -28.5 | 101.05 | 0.9 | 3.5 | 88.37 | -42.3 | -44.49 | 6.38 | -3.92 | -17.99 | 48.58 | 0.0 | 0.0 | 49.12 | 3.72 | 3.72 | 10.97 | 0.0 | 0.0 | 282.01 | -1.67 | -0.49 | 342.1 | -0.88 | 0.11 | 31.1 | 1.8 | 114.63 | 313.11 | -1.33 | 5.11 | 0.17 | -1.22 | -0.28 |
| 23Q1 (14) | 97.07 | -44.54 | -21.89 | 67.74 | -4.63 | 15.72 | 35.32 | 53.3 | 267.53 | 0 | 0 | 0 | 78.25 | 4.29 | -19.46 | 2.76 | 156.91 | -68.13 | 91.2 | -3.49 | -18.54 | 27.30 | 1.97 | 0.75 | 72.22 | -8.39 | -26.69 | 100.15 | 3.75 | -3.26 | 153.15 | -7.68 | -1.24 | 6.64 | -2.92 | -14.43 | 48.58 | 0.0 | 0.0 | 47.36 | 0.0 | 20.26 | 10.97 | 0.0 | 0.0 | 286.79 | 0.97 | -6.06 | 345.12 | 0.81 | -2.96 | 30.55 | 32.14 | 12.44 | 317.34 | 3.32 | -4.55 | 0.17 | 0.26 | 2.84 |
| 22Q4 (13) | 175.03 | 3.21 | 55.42 | 71.03 | -16.83 | 30.83 | 23.04 | 16.89 | 163.62 | 0 | 0 | 0 | 75.03 | -8.8 | -16.74 | -4.85 | -195.28 | -151.21 | 94.5 | -8.98 | -13.55 | 26.77 | -5.09 | 3.14 | 78.83 | -13.55 | -18.62 | 96.53 | -0.95 | -4.06 | 165.89 | 9.43 | -1.09 | 6.84 | -23.06 | -13.96 | 48.58 | 0.0 | 0.0 | 47.36 | 0.0 | 20.26 | 10.97 | 0.0 | 0.0 | 284.03 | -1.58 | -4.14 | 342.36 | -1.31 | -1.24 | 23.12 | 4.0 | 16.18 | 307.15 | -1.18 | -2.87 | 0.17 | 0.46 | 1.68 |
| 22Q3 (12) | 169.58 | 28.93 | 53.08 | 85.4 | 66.89 | 21.27 | 19.71 | 57.81 | 304.72 | 0 | 0 | 0 | 82.27 | -16.49 | -24.76 | 5.09 | -33.03 | -80.98 | 103.82 | -9.67 | -13.82 | 28.21 | -3.02 | 1.18 | 91.19 | -7.88 | 6.21 | 97.46 | -0.17 | -6.99 | 151.6 | -4.78 | -9.95 | 8.89 | 14.27 | 65.86 | 48.58 | 0.0 | 0.0 | 47.36 | 0.0 | 20.26 | 10.97 | 0.0 | 0.0 | 288.59 | 1.83 | 0.69 | 346.92 | 1.52 | 2.95 | 22.23 | 53.42 | 219.4 | 310.82 | 4.34 | 5.87 | 0.17 | 0.23 | 15.16 |
| 22Q2 (11) | 131.53 | 5.83 | 24.55 | 51.17 | -12.59 | -20.1 | 12.49 | 29.97 | 141.59 | 0 | 0 | 0 | 98.51 | 1.39 | -15.49 | 7.6 | -12.24 | -67.49 | 114.93 | 2.65 | -8.58 | 29.09 | 7.34 | -1.44 | 98.99 | 0.49 | 37.05 | 97.63 | -5.7 | -8.9 | 159.21 | 2.66 | 9.09 | 7.78 | 0.26 | 40.69 | 48.58 | 0.0 | 0.0 | 47.36 | 20.26 | 20.26 | 10.97 | 0.0 | 0.0 | 283.41 | -7.17 | 9.21 | 341.74 | -3.91 | 10.29 | 14.49 | -46.67 | -31.2 | 297.9 | -10.4 | 6.18 | 0.17 | 1.87 | 11.21 |
| 22Q1 (10) | 124.28 | 10.35 | 24.19 | 58.54 | 7.83 | -3.43 | 9.61 | 9.95 | 199.38 | 0 | 0 | 0 | 97.16 | 7.82 | -7.52 | 8.66 | -8.55 | -56.04 | 111.96 | 2.42 | -2.0 | 27.10 | 4.38 | -5.78 | 98.51 | 1.69 | 52.99 | 103.53 | 2.9 | -1.32 | 155.08 | -7.54 | 3.28 | 7.76 | -2.39 | 36.62 | 48.58 | 0.0 | 0.0 | 39.38 | 0.0 | 19.81 | 10.97 | 0.0 | -0.09 | 305.3 | 3.03 | 25.81 | 355.64 | 2.59 | 24.13 | 27.17 | 36.53 | 46.23 | 332.47 | 5.14 | 27.27 | 0.17 | -0.87 | 12.49 |
| 21Q4 (9) | 112.62 | 1.66 | 0.45 | 54.29 | -22.91 | -9.56 | 8.74 | 79.47 | 167.28 | 0 | 0 | 0 | 90.11 | -17.59 | -10.9 | 9.47 | -64.61 | -43.23 | 109.31 | -9.26 | -2.29 | 25.96 | -6.89 | -17.39 | 96.87 | 12.82 | 62.45 | 100.61 | -3.98 | 13.04 | 167.72 | -0.38 | 11.81 | 7.95 | 48.32 | 34.52 | 48.58 | 0.0 | 0.0 | 39.38 | 0.0 | 19.81 | 10.97 | 0.0 | -0.09 | 296.31 | 3.38 | 32.86 | 346.66 | 2.88 | 29.9 | 19.9 | 185.92 | 85.98 | 316.21 | 7.71 | 35.29 | 0.17 | 13.78 | 10.82 |
| 21Q3 (8) | 110.78 | 4.91 | 22.63 | 70.42 | 9.96 | 19.09 | 4.87 | -5.8 | 19.95 | 0 | 0 | 0 | 109.35 | -6.19 | 5.9 | 26.76 | 14.46 | 12.53 | 120.47 | -4.18 | 7.85 | 27.88 | -5.53 | -19.64 | 85.86 | 18.87 | 50.42 | 104.78 | -2.23 | 36.18 | 168.36 | 15.36 | 20.72 | 5.36 | -3.07 | -20.83 | 48.58 | 0.0 | 0.0 | 39.38 | 0.0 | 19.81 | 10.97 | 0.0 | -0.09 | 286.62 | 10.45 | 38.68 | 336.97 | 8.75 | 34.51 | 6.96 | -66.95 | 247.77 | 293.58 | 4.64 | 45.36 | 0.15 | -3.21 | -5.32 |
| 21Q2 (7) | 105.6 | 5.53 | 9.25 | 64.04 | 5.64 | -8.57 | 5.17 | 61.06 | -20.83 | 0 | 0 | 0 | 116.57 | 10.96 | 32.78 | 23.38 | 18.68 | 20.95 | 125.72 | 10.05 | 26.22 | 29.51 | 2.61 | 0 | 72.23 | 12.18 | 41.74 | 107.17 | 2.15 | 42.91 | 145.94 | -2.81 | 25.33 | 5.53 | -2.64 | -11.66 | 48.58 | 0.0 | 0.0 | 39.38 | 19.81 | 19.81 | 10.97 | -0.09 | -0.09 | 259.51 | 6.94 | 41.5 | 309.86 | 8.15 | 36.36 | 21.06 | 13.35 | 315.34 | 280.57 | 7.4 | 61.6 | 0.16 | 3.04 | -6.83 |
| 21Q1 (6) | 100.07 | -10.75 | 35.98 | 60.62 | 0.98 | -28.46 | 3.21 | -1.83 | 130.94 | 0 | 0 | 0 | 105.06 | 3.89 | 64.62 | 19.7 | 18.11 | 201.22 | 114.24 | 2.12 | 62.62 | 28.76 | -8.48 | 0 | 64.39 | 7.98 | 44.66 | 104.91 | 17.88 | 23.63 | 150.16 | 0.11 | 142.27 | 5.68 | -3.89 | 2003.7 | 48.58 | 0.0 | 0.0 | 32.87 | 0.0 | 25.46 | 10.98 | 0.0 | 0.0 | 242.66 | 8.81 | 22.61 | 286.5 | 7.36 | 21.87 | 18.58 | 73.64 | 258.13 | 261.24 | 11.77 | 40.32 | 0.15 | -2.34 | 104.02 |
| 20Q4 (5) | 112.12 | 24.11 | 46.98 | 60.03 | 1.52 | -14.6 | 3.27 | -19.46 | 13.15 | 0 | 0 | 0 | 101.13 | -2.06 | 50.69 | 16.68 | -29.86 | 45.93 | 111.87 | 0.15 | 47.98 | 31.42 | -9.42 | 0 | 59.63 | 4.47 | 38.55 | 89.0 | 15.67 | -5.84 | 150.0 | 7.56 | 139.77 | 5.91 | -12.7 | 11720.0 | 48.58 | 0.0 | 0.0 | 32.87 | 0.0 | 25.46 | 10.98 | 0.0 | 0.0 | 223.02 | 7.91 | 16.61 | 266.86 | 6.52 | 16.82 | 10.7 | 327.18 | 96.69 | 233.72 | 15.72 | 18.82 | 0.15 | -2.8 | 107.31 |
| 20Q3 (4) | 90.34 | -6.54 | 0.0 | 59.13 | -15.58 | 0.0 | 4.06 | -37.83 | 0.0 | 0 | 0 | 0.0 | 103.26 | 17.62 | 0.0 | 23.78 | 23.02 | 0.0 | 111.7 | 12.15 | 0.0 | 34.69 | 0 | 0.0 | 57.08 | 12.01 | 0.0 | 76.94 | 2.6 | 0.0 | 139.46 | 19.77 | 0.0 | 6.77 | 8.15 | 0.0 | 48.58 | 0.0 | 0.0 | 32.87 | 0.0 | 0.0 | 10.98 | 0.0 | 0.0 | 206.68 | 12.69 | 0.0 | 250.52 | 10.24 | 0.0 | -4.71 | 51.84 | 0.0 | 201.97 | 16.33 | 0.0 | 0.16 | -4.75 | 0.0 |
