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) | 124.39 | -29.91 | 37.0 | 40.15 | 0 | 0 | 0 | 0 | 44.18 | 0.2 | -33.96 | 0 | 7.91 | 37.57 | 17.90 | 37.28 | 11.65 | -17.96 | 36.5 | -1.08 | 90.0 | 32.35 | 1.83 | 125.93 | 83.2 | 0.3 | 58.29 | -36.01 | 30.8 | 0.0 | -73.38 | 0 | 15.71 | -68.0 | -33.57 | 0 | -106.95 | 0 | 0.00 | 0 |
| 2022 (9) | 177.47 | 7.06 | 26.4 | 1.54 | 0 | 0 | 0 | 0 | 44.09 | -16.07 | -34.12 | 0 | 5.75 | 28.35 | 13.04 | 52.92 | 14.2 | -13.94 | 36.9 | 8.69 | 68.0 | 240.0 | 0.81 | 138.24 | 82.95 | 0.61 | 91.09 | -26.15 | 30.8 | 0.0 | -72.8 | 0 | 49.09 | -40.05 | -38.06 | 0 | -110.86 | 0 | 0.00 | 0 |
| 2021 (8) | 165.77 | 1.23 | 26.0 | 188.89 | 0 | 0 | 0 | 0 | 52.53 | -9.52 | -30.73 | 0 | 4.48 | -5.88 | 8.53 | 4.03 | 16.5 | 8.06 | 33.95 | 24.27 | 20.0 | 0 | 0.34 | -66.67 | 82.45 | 0.72 | 123.35 | -21.56 | 30.8 | 0.0 | -72.26 | 0 | 81.89 | -28.27 | -52.17 | 0 | -124.43 | 0 | 0.00 | 0 |
| 2020 (7) | 163.76 | -41.81 | 9.0 | 0 | 0 | 0 | 0 | 0 | 58.06 | -42.03 | -59.5 | 0 | 4.76 | 12.8 | 8.20 | 94.57 | 15.27 | -35.3 | 27.32 | 7.26 | 0 | 0 | 1.02 | -6.42 | 81.86 | -0.02 | 157.26 | -16.77 | 30.8 | 0.0 | -73.9 | 0 | 114.16 | -22.9 | -54.71 | 0 | -128.61 | 0 | 0.00 | -50.51 |
| 2019 (6) | 281.44 | 15.11 | 0 | 0 | 0 | 0 | 0 | 0 | 100.15 | -57.82 | -93.58 | 0 | 4.22 | -74.93 | 4.21 | -40.56 | 23.6 | -28.53 | 25.47 | 0.43 | 0 | 0 | 1.09 | -90.77 | 81.88 | 0.0 | 188.95 | 3.26 | 30.8 | 0 | -71.7 | 0 | 148.06 | -39.55 | -37.35 | 0 | -109.05 | 0 | 0.00 | 264.83 |
| 2018 (5) | 244.5 | 134.13 | 0 | 0 | 0 | 0 | 0 | 0 | 237.41 | -61.78 | 120.68 | 0 | 16.83 | -80.29 | 7.09 | -48.42 | 33.02 | -55.26 | 25.36 | 514.04 | 0 | 0 | 11.81 | -48.98 | 81.88 | -0.24 | 182.98 | 0.0 | 0 | 0 | 61.94 | 0 | 244.92 | 100.69 | -30.88 | 0 | 31.06 | 0 | 0.00 | 26.79 |
| 2017 (4) | 104.43 | -65.28 | 0 | 0 | 0 | 0 | 0 | 0 | 621.2 | -20.52 | -169.06 | 0 | 85.37 | -46.52 | 13.74 | -32.71 | 73.81 | -47.89 | 4.13 | -79.93 | 0 | 0 | 23.15 | -40.3 | 82.08 | -0.15 | 182.98 | 0.0 | 0 | 0 | -60.93 | 0 | 122.04 | -58.12 | -22.68 | 0 | -83.61 | 0 | 0.00 | 0 |
| 2016 (3) | 300.8 | -14.9 | 0 | 0 | 0 | 0 | 0 | 0 | 781.61 | -35.77 | -105.6 | 0 | 159.62 | -13.81 | 20.42 | 34.19 | 141.64 | -25.94 | 20.58 | 5.65 | 0 | 0 | 38.78 | -30.26 | 82.2 | -1.19 | 182.98 | 0.0 | 0 | 0 | 108.41 | -50.23 | 291.39 | -27.3 | -12.02 | 0 | 96.39 | -57.85 | 0.00 | 0 |
| 2015 (2) | 353.47 | -36.59 | 0 | 0 | 0 | 0 | 0 | 0 | 1216.84 | -35.24 | -155.33 | 0 | 185.19 | -36.45 | 15.22 | -1.86 | 191.24 | 11.1 | 19.48 | 728.94 | 0 | 0 | 55.61 | -22.86 | 83.19 | -0.37 | 182.98 | 0.82 | 0 | 0 | 217.82 | -47.36 | 400.8 | -32.67 | 10.88 | 2.45 | 228.7 | -46.12 | 0.00 | 0 |
| 2014 (1) | 557.44 | 4.59 | 0 | 0 | 0 | 0 | 0 | 0 | 1879.11 | -7.62 | 14.83 | 0 | 291.4 | 24.68 | 15.51 | 34.96 | 172.13 | -27.06 | 2.35 | 3.07 | 0 | 0 | 72.09 | -16.79 | 83.5 | -0.88 | 181.49 | 0.0 | 0 | 0 | 413.82 | -12.48 | 595.31 | -10.19 | 10.62 | 90.32 | 424.44 | -11.28 | 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) | 126.09 | -5.34 | -1.8 | 36.0 | 0.0 | -2.7 | 0 | 0 | 0 | 0 | 0 | 0 | 7.74 | 0.91 | -29.57 | -8.82 | -7.69 | 3.61 | 5.7 | 20.0 | -31.74 | 17.09 | 31.69 | -9.26 | 11.35 | -2.91 | -14.47 | 37.84 | 0.26 | 3.84 | 118.0 | 3.51 | 40.48 | 1.84 | -2.65 | 3.37 | 83.26 | 0.02 | 0.12 | 24.91 | 0.0 | -57.27 | 30.8 | 0.0 | 0.0 | -58.79 | -17.65 | 8.87 | -3.08 | -153.66 | -112.53 | -23.21 | 8.77 | 9.58 | -82.0 | -8.74 | 9.07 | 0.00 | 0 | 0 |
| 24Q2 (19) | 133.21 | 26.13 | -19.55 | 36.0 | -2.7 | 1.41 | 0 | 0 | 0 | 0 | 0 | 0 | 7.67 | 28.91 | -32.95 | -8.19 | 9.0 | 9.1 | 4.75 | 102.99 | -23.88 | 12.98 | 123.9 | -8.18 | 11.69 | -6.41 | -17.09 | 37.74 | 1.02 | 4.11 | 114.0 | 14.0 | 44.3 | 1.89 | -2.07 | 87.13 | 83.24 | 0.01 | 0.12 | 24.91 | -57.27 | -57.27 | 30.8 | 0.0 | 0.0 | -49.97 | 33.52 | 10.06 | 5.74 | -58.79 | -82.88 | -25.44 | 8.92 | 8.95 | -75.41 | 26.85 | 9.69 | 0.00 | 0 | 0 |
| 24Q1 (18) | 105.61 | -15.1 | -40.5 | 37.0 | 0.0 | 26.5 | 0 | 0 | 0 | 0 | 0 | 0 | 5.95 | -50.38 | -38.97 | -9.0 | -0.45 | -31.58 | 2.34 | -70.42 | -53.75 | 5.80 | -67.63 | -50.98 | 12.49 | 7.21 | -9.03 | 37.36 | 2.36 | 3.01 | 100.0 | 11.11 | 25.0 | 1.93 | 5.46 | 138.27 | 83.23 | 0.04 | 0.14 | 58.29 | 0.0 | -36.01 | 30.8 | 0.0 | 0.0 | -75.16 | -2.43 | 5.28 | 13.93 | -11.33 | -67.25 | -27.93 | 16.8 | 20.43 | -103.09 | 3.61 | 9.93 | 0.00 | 0 | 0 |
| 23Q4 (17) | 124.39 | -3.12 | -29.91 | 37.0 | 0.0 | 40.15 | 0 | 0 | 0 | 0 | 0 | 0 | 11.99 | 9.1 | -1.32 | -8.96 | 2.08 | 3.14 | 7.91 | -5.27 | 37.57 | 17.91 | -4.93 | 37.28 | 11.65 | -12.21 | -17.96 | 36.5 | 0.16 | -1.08 | 90.0 | 7.14 | 32.35 | 1.83 | 2.81 | 125.93 | 83.2 | 0.05 | 0.3 | 58.29 | 0.0 | -36.01 | 30.8 | 0.0 | 0.0 | -73.38 | -13.75 | -0.8 | 15.71 | -36.11 | -68.0 | -33.57 | -30.78 | 11.8 | -106.95 | -18.6 | 3.53 | 0.00 | 0 | 0 |
| 23Q3 (16) | 128.4 | -22.46 | -36.8 | 37.0 | 4.23 | 25.42 | 0 | 0 | 0 | 0 | 0 | 0 | 10.99 | -3.93 | 1.67 | -9.15 | -1.55 | 6.92 | 8.35 | 33.81 | 58.44 | 18.84 | 33.27 | 63.73 | 13.27 | -5.89 | -22.76 | 36.44 | 0.52 | -1.57 | 84.0 | 6.33 | 40.0 | 1.78 | 76.24 | 161.76 | 83.16 | 0.02 | 0.48 | 58.29 | 0.0 | -36.01 | 30.8 | 0.0 | 0.0 | -64.51 | -16.11 | 0.52 | 24.59 | -26.66 | -56.89 | -25.67 | 8.12 | 22.05 | -90.18 | -8.0 | 7.77 | 0.00 | 0 | 0 |
| 23Q2 (15) | 165.59 | -6.72 | -0.14 | 35.5 | 21.37 | 33.96 | 0 | 0 | 0 | 0 | 0 | 0 | 11.44 | 17.33 | 13.49 | -9.01 | -31.73 | -20.45 | 6.24 | 23.32 | 31.92 | 14.13 | 19.52 | 44.65 | 14.1 | 2.69 | -18.64 | 36.25 | -0.06 | -2.13 | 79.0 | -1.25 | 31.67 | 1.01 | 24.69 | 53.03 | 83.14 | 0.04 | 0.62 | 58.29 | -36.01 | -36.01 | 30.8 | 0.0 | 0.0 | -55.56 | 29.98 | -0.98 | 33.53 | -21.18 | -49.86 | -27.94 | 20.4 | 33.81 | -83.5 | 27.04 | 14.12 | 0.00 | 0 | 0 |
| 23Q1 (14) | 177.51 | 0.02 | 46.62 | 29.25 | 10.8 | 8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 9.75 | -19.75 | -11.68 | -6.84 | 26.05 | 9.52 | 5.06 | -12.0 | 37.5 | 11.83 | -9.35 | 66.52 | 13.73 | -3.31 | -24.48 | 36.27 | -1.71 | -5.91 | 80.0 | 17.65 | 128.57 | 0.81 | 0.0 | 24.62 | 83.11 | 0.19 | 0.75 | 91.09 | 0.0 | -26.15 | 30.8 | 0.0 | 0.0 | -79.35 | -9.0 | 0.59 | 42.54 | -13.34 | -42.77 | -35.1 | 7.78 | 20.68 | -114.45 | -3.24 | 7.75 | 0.00 | 0 | 0 |
| 22Q4 (13) | 177.47 | -12.65 | 7.06 | 26.4 | -10.51 | 1.54 | 0 | 0 | 0 | 0 | 0 | 0 | 12.15 | 12.4 | -12.46 | -9.25 | 5.9 | -26.37 | 5.75 | 9.11 | 28.35 | 13.04 | 13.39 | 52.95 | 14.2 | -17.35 | -13.94 | 36.9 | -0.32 | 8.69 | 68.0 | 13.33 | 240.0 | 0.81 | 19.12 | 138.24 | 82.95 | 0.23 | 0.61 | 91.09 | 0.0 | -26.15 | 30.8 | 0.0 | 0.0 | -72.8 | -12.26 | -0.75 | 49.09 | -13.94 | -40.05 | -38.06 | -15.58 | 27.05 | -110.86 | -13.38 | 10.91 | 0.00 | 0 | 0 |
| 22Q3 (12) | 203.16 | 22.51 | -1.19 | 29.5 | 11.32 | 28.26 | 0 | 0 | 0 | 0 | 0 | 0 | 10.81 | 7.24 | -19.39 | -9.83 | -31.42 | -28.16 | 5.27 | 11.42 | -2.41 | 11.50 | 17.74 | 16.4 | 17.18 | -0.87 | -1.26 | 37.02 | -0.05 | 7.37 | 60.0 | 0.0 | 300.0 | 0.68 | 3.03 | 112.5 | 82.76 | 0.16 | 1.0 | 91.09 | 0.0 | -26.15 | 30.8 | 0.0 | 0.0 | -64.85 | -17.87 | 0.46 | 57.04 | -14.7 | -35.91 | -32.93 | 21.99 | 38.49 | -97.78 | -0.57 | 17.62 | 0.00 | 0 | 0 |
| 22Q2 (11) | 165.83 | 36.97 | -18.87 | 26.5 | -1.85 | 74.34 | 0 | 0 | 0 | 0 | 0 | 0 | 10.08 | -8.7 | -25.28 | -7.48 | 1.06 | -34.77 | 4.73 | 28.53 | -20.64 | 9.77 | 37.59 | -7.28 | 17.33 | -4.68 | 2.67 | 37.04 | -3.92 | 4.75 | 60.0 | 71.43 | 300.0 | 0.66 | 1.54 | 94.12 | 82.63 | 0.17 | 0.9 | 91.09 | -26.15 | -42.08 | 30.8 | 0.0 | 0.0 | -55.02 | 31.07 | 39.83 | 66.87 | -10.04 | -30.79 | -42.21 | 4.61 | 23.2 | -97.23 | 21.63 | 33.59 | 0.00 | 0 | 0 |
| 22Q1 (10) | 121.07 | -26.97 | -42.38 | 27.0 | 3.85 | 285.71 | 0 | 0 | 0 | 0 | 0 | 0 | 11.04 | -20.46 | -6.04 | -7.56 | -3.28 | 25.88 | 3.68 | -17.86 | 25.17 | 7.10 | -16.73 | 36.47 | 18.18 | 10.18 | 16.31 | 38.55 | 13.55 | 25.45 | 35.0 | 75.0 | 133.33 | 0.65 | 91.18 | -35.0 | 82.49 | 0.05 | 0.77 | 123.35 | 0.0 | -21.56 | 30.8 | 0.0 | 0.0 | -79.82 | -10.46 | 7.08 | 74.33 | -9.23 | -27.24 | -44.25 | 15.18 | 15.54 | -124.07 | 0.29 | 10.28 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 165.77 | -19.37 | 1.23 | 26.0 | 13.04 | 188.89 | 0 | 0 | 0 | 0 | 0 | 0 | 13.88 | 3.5 | -13.2 | -7.32 | 4.56 | 30.42 | 4.48 | -17.04 | -5.88 | 8.53 | -13.7 | 4.01 | 16.5 | -5.17 | 8.06 | 33.95 | -1.54 | 24.27 | 20.0 | 33.33 | 0 | 0.34 | 6.25 | -66.67 | 82.45 | 0.62 | 0.72 | 123.35 | 0.0 | -21.56 | 30.8 | 0.0 | 0.0 | -72.26 | -10.91 | 2.22 | 81.89 | -7.99 | -28.27 | -52.17 | 2.56 | 4.64 | -124.43 | -4.84 | 3.25 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 205.6 | 0.58 | 26.43 | 23.0 | 51.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.41 | -0.59 | -12.52 | -7.67 | -38.2 | 45.02 | 5.4 | -9.4 | -14.56 | 9.88 | -6.21 | -5.86 | 17.4 | 3.08 | 10.27 | 34.48 | -2.49 | 33.64 | 15.0 | 0.0 | 0 | 0.32 | -5.88 | -69.81 | 81.94 | 0.06 | 0.1 | 123.35 | -21.56 | -21.56 | 30.8 | 0.0 | 0.0 | -65.15 | 28.75 | -2.76 | 89.0 | -7.89 | -28.61 | -53.54 | 2.58 | 1.53 | -118.69 | 18.93 | -0.78 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 204.41 | -2.72 | 18.06 | 15.2 | 117.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.49 | 14.81 | 0.45 | -5.55 | 45.59 | 69.57 | 5.96 | 102.72 | 2.05 | 10.54 | 102.51 | 0 | 16.88 | 8.0 | 4.39 | 35.36 | 15.07 | 36.16 | 15.0 | 0.0 | 0 | 0.34 | -66.0 | -68.81 | 81.89 | 0.04 | 0.01 | 157.26 | 0.0 | 0.0 | 30.8 | 0.0 | 0.0 | -91.44 | -6.45 | -21.87 | 96.62 | -5.42 | -14.52 | -54.96 | -4.91 | -78.44 | -146.4 | -5.86 | -38.34 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 210.13 | 28.32 | -18.66 | 7.0 | -22.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.75 | -26.52 | -11.65 | -10.2 | 3.04 | 39.21 | 2.94 | -38.24 | -30.5 | 5.20 | -36.54 | 0 | 15.63 | 2.36 | -15.56 | 30.73 | 12.48 | 20.84 | 15.0 | 0 | 0 | 1.0 | -1.96 | -6.54 | 81.86 | 0.0 | -0.02 | 157.26 | 0.0 | -16.77 | 30.8 | 0.0 | 0.0 | -85.9 | -16.24 | 2.92 | 102.16 | -10.51 | -22.18 | -52.39 | 4.24 | -31.27 | -138.29 | -7.53 | -7.71 | 0.00 | -27.21 | -61.69 |
| 20Q4 (5) | 163.76 | 0.7 | -41.81 | 9.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.99 | 4.31 | -11.85 | -10.52 | 24.59 | 55.31 | 4.76 | -24.68 | 12.8 | 8.20 | -21.89 | 0 | 15.27 | -3.23 | -35.3 | 27.32 | 5.89 | 7.26 | 0 | 0 | 0 | 1.02 | -3.77 | -6.42 | 81.86 | 0.0 | -0.02 | 157.26 | 0.0 | -16.77 | 30.8 | 0.0 | 0.0 | -73.9 | -16.56 | -3.07 | 114.16 | -8.42 | -22.9 | -54.71 | -0.63 | -46.48 | -128.61 | -9.2 | -17.94 | 0.00 | -23.91 | -50.51 |
| 20Q3 (4) | 162.62 | -6.08 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 15.33 | 14.15 | 0.0 | -13.95 | 23.52 | 0.0 | 6.32 | 8.22 | 0.0 | 10.50 | 0 | 0.0 | 15.78 | -2.41 | 0.0 | 25.8 | -0.65 | 0.0 | 0 | 0 | 0.0 | 1.06 | -2.75 | 0.0 | 81.86 | -0.02 | 0.0 | 157.26 | 0.0 | 0.0 | 30.8 | 0.0 | 0.0 | -63.4 | 15.5 | 0.0 | 124.66 | 10.29 | 0.0 | -54.37 | -76.53 | 0.0 | -117.77 | -11.28 | 0.0 | 0.00 | -19.51 | 0.0 |
