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) | 50.68 | -53.26 | 104.67 | -15.89 | 75.8 | 82.65 | 0 | 0 | 154.81 | -7.81 | 21.64 | 79.14 | 13.18 | 155.43 | 8.51 | 177.06 | 482.05 | 16.69 | 111.88 | 5.3 | 157.41 | -10.65 | 0.51 | 8.51 | 115.96 | 0.0 | 48.32 | 2.29 | 5.04 | 0.0 | 88.24 | 17.79 | 141.6 | 11.33 | 4.35 | 95.95 | 92.59 | 20.04 | 0.08 | -3.3 |
| 2022 (9) | 108.42 | 175.39 | 124.45 | 8.6 | 41.5 | 176.67 | 0 | 0 | 167.92 | 34.59 | 12.08 | 42.45 | 5.16 | 4.45 | 3.07 | -22.39 | 413.1 | 14.81 | 106.25 | 29.18 | 176.17 | 55.86 | 0.47 | 23.68 | 115.96 | 0.0 | 47.24 | 1.83 | 5.04 | 0.0 | 74.91 | 4.17 | 127.19 | 3.12 | 2.22 | -84.89 | 77.13 | -10.94 | 0.08 | 136.56 |
| 2021 (8) | 39.37 | 15.93 | 114.6 | 55.9 | 15.0 | -72.22 | 0 | 0 | 124.76 | -10.72 | 8.48 | -42.86 | 4.94 | -1.98 | 3.96 | 9.78 | 359.8 | 24.12 | 82.25 | -1.72 | 113.03 | 105.14 | 0.38 | 15.15 | 115.96 | 0.0 | 46.39 | 3.32 | 5.04 | 0.0 | 71.91 | -6.04 | 123.34 | -2.47 | 14.69 | 744.25 | 86.6 | 10.64 | 0.03 | -8.36 |
| 2020 (7) | 33.96 | 59.96 | 73.51 | 1.21 | 54.0 | -10.0 | 0 | 0 | 139.74 | 20.22 | 14.84 | 8.24 | 5.04 | 64.71 | 3.61 | 37.01 | 289.89 | 9.18 | 83.69 | -3.19 | 55.1 | 7.98 | 0.33 | 37.5 | 115.96 | 0.0 | 44.9 | 3.17 | 5.04 | 0.0 | 76.53 | 2.66 | 126.46 | 2.71 | 1.74 | -60.36 | 78.27 | -0.85 | 0.04 | 774.92 |
| 2019 (6) | 21.23 | 31.05 | 72.63 | -16.66 | 60.0 | 42.86 | 0 | 0 | 116.24 | -18.68 | 13.71 | -62.02 | 3.06 | -37.04 | 2.63 | -22.57 | 265.51 | 2.11 | 86.45 | -22.34 | 51.03 | 15.85 | 0.24 | 20.0 | 115.96 | 0.0 | 43.52 | 9.05 | 5.04 | 0.0 | 74.55 | -16.03 | 123.12 | -7.93 | 4.39 | 448.75 | 78.94 | -11.88 | 0.00 | -59.68 |
| 2018 (5) | 16.2 | 32.03 | 87.15 | 50.8 | 42.0 | 6900.0 | 0 | 0 | 142.95 | 16.5 | 36.1 | 149.83 | 4.86 | 66.44 | 3.40 | 42.86 | 260.03 | -9.87 | 111.32 | -14.33 | 44.05 | -74.79 | 0.2 | -39.39 | 115.96 | 0.0 | 39.91 | 3.74 | 5.04 | 0.0 | 88.78 | 38.31 | 133.73 | 24.17 | 0.8 | -79.22 | 89.58 | 31.66 | 0.01 | -46.34 |
| 2017 (4) | 12.27 | -26.61 | 57.79 | 51.44 | 0.6 | 0 | 0 | 0 | 122.7 | -34.37 | 14.45 | -52.12 | 2.92 | 32.73 | 2.38 | 102.24 | 288.51 | -3.26 | 129.94 | -5.11 | 174.76 | -6.95 | 0.33 | 6.45 | 115.96 | 0.0 | 38.47 | 8.52 | 5.04 | 0.0 | 64.19 | -8.5 | 107.7 | -2.67 | 3.85 | 25.0 | 68.04 | -7.09 | 0.02 | -22.96 |
| 2016 (3) | 16.72 | -52.17 | 38.16 | -60.26 | 0 | 0 | 0 | 0 | 186.96 | 89.85 | 30.18 | 29.69 | 2.2 | 15.79 | 1.18 | -39.01 | 298.22 | -14.34 | 136.94 | 3.87 | 187.82 | 64.57 | 0.31 | -20.51 | 115.96 | -30.0 | 35.45 | 7.0 | 5.04 | 0.0 | 70.15 | 65.84 | 110.65 | 37.5 | 3.08 | -51.88 | 73.23 | 50.37 | 0.03 | -16.56 |
| 2015 (2) | 34.96 | 16.61 | 96.03 | 50.68 | 11.7 | 0 | 0 | 0 | 98.48 | -0.44 | 23.27 | -21.17 | 1.9 | -6.4 | 1.93 | -5.99 | 348.13 | 5.06 | 131.84 | 9.66 | 114.13 | 17.54 | 0.39 | 95.0 | 165.65 | 0.0 | 33.13 | 9.81 | 5.04 | 0.0 | 42.3 | 9.73 | 80.47 | 9.1 | 6.4 | -26.77 | 48.7 | 2.98 | 0.03 | -12.78 |
| 2014 (1) | 29.98 | -35.25 | 63.73 | -2.55 | 0 | 0 | 0 | 0 | 98.92 | 21.51 | 29.52 | 74.88 | 2.03 | -6.02 | 2.05 | -22.65 | 331.35 | 24.44 | 120.23 | 3.07 | 97.1 | 63.58 | 0.2 | 17.65 | 165.65 | 0.0 | 30.17 | 5.93 | 5.04 | -39.06 | 38.55 | 60.22 | 73.76 | 21.3 | 8.74 | 8.3 | 47.29 | 47.18 | 0.04 | -7.47 |
| 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) | 73.76 | 2.2 | 36.11 | 149.24 | 35.83 | 23.0 | 126.62 | 27.81 | 852.03 | 0 | 0 | 0 | 30.89 | -28.86 | 17.23 | 0.8 | -76.61 | -66.39 | 7.87 | -13.8 | 17.29 | 3.83 | -15.71 | 4.38 | 504.63 | 4.33 | 7.31 | 144.9 | -0.41 | 29.82 | 117.25 | -17.32 | -42.52 | 0.48 | -29.41 | -11.11 | 115.96 | 0.0 | 0.0 | 50.34 | 0.0 | 4.18 | 5.04 | 0.0 | 0.0 | 84.33 | 0.96 | 10.98 | 139.71 | 0.58 | 8.01 | 17.8 | 32.94 | 511.68 | 102.13 | 5.38 | 29.44 | 0.07 | -4.46 | -8.34 |
| 24Q2 (19) | 72.17 | -1.04 | -1.6 | 109.87 | 4.76 | -2.51 | 99.07 | 24.77 | 138.72 | 0 | 0 | 0 | 43.42 | -38.46 | 10.34 | 3.42 | -37.7 | -18.38 | 9.13 | 79.37 | 104.25 | 4.55 | 75.73 | 105.62 | 483.69 | 8.11 | 10.82 | 145.5 | -0.57 | 29.83 | 141.81 | -7.6 | -18.2 | 0.68 | 30.77 | 21.43 | 115.96 | 0.0 | 0.0 | 50.34 | 4.18 | 4.18 | 5.04 | 0.0 | 0.0 | 83.53 | -10.88 | 13.48 | 138.91 | -5.56 | 9.4 | 13.39 | 128.11 | 608.47 | 96.92 | -2.69 | 28.37 | 0.08 | 2.19 | -4.67 |
| 24Q1 (18) | 72.93 | 43.9 | -6.22 | 104.88 | 0.2 | -18.08 | 79.4 | 4.75 | 91.33 | 0 | 0 | 0 | 70.56 | 16.9 | 145.34 | 5.49 | -59.9 | 297.83 | 5.09 | -61.38 | 15.42 | 2.59 | -69.59 | 9.32 | 447.39 | -7.19 | 4.47 | 146.34 | 30.8 | 37.97 | 153.48 | -2.5 | -11.27 | 0.52 | 1.96 | 15.56 | 115.96 | 0.0 | 0.0 | 48.32 | 0.0 | 2.29 | 5.04 | 0.0 | 0.0 | 93.73 | 6.22 | 22.84 | 147.09 | 3.88 | 14.4 | 5.87 | 34.94 | 322.3 | 99.6 | 7.57 | 28.2 | 0.08 | -2.07 | -8.04 |
| 23Q4 (17) | 50.68 | -6.48 | -53.26 | 104.67 | -13.73 | -15.89 | 75.8 | 469.92 | 82.65 | 0 | 0 | 0 | 60.36 | 129.07 | -31.55 | 13.69 | 475.21 | 25.14 | 13.18 | 96.42 | 155.43 | 8.51 | 131.72 | 177.04 | 482.05 | 2.51 | 16.69 | 111.88 | 0.23 | 5.3 | 157.41 | -22.83 | -10.65 | 0.51 | -5.56 | 8.51 | 115.96 | 0.0 | 0.0 | 48.32 | 0.0 | 2.29 | 5.04 | 0.0 | 0.0 | 88.24 | 16.12 | 17.79 | 141.6 | 9.47 | 11.33 | 4.35 | 49.48 | 95.95 | 92.59 | 17.35 | 20.04 | 0.08 | -4.14 | -3.3 |
| 23Q3 (16) | 54.19 | -26.11 | -15.17 | 121.33 | 7.66 | -18.09 | 13.3 | -67.95 | -77.65 | 0 | 0 | 0 | 26.35 | -33.04 | -42.4 | 2.38 | -43.2 | -45.54 | 6.71 | 50.11 | 5.34 | 3.67 | 66.06 | -19.04 | 470.26 | 7.74 | 6.05 | 111.62 | -0.4 | 23.75 | 203.97 | 17.65 | 42.22 | 0.54 | -3.57 | -64.94 | 115.96 | 0.0 | 0.0 | 48.32 | 0.0 | 2.29 | 5.04 | 0.0 | 0.0 | 75.99 | 3.23 | 18.77 | 129.35 | 1.87 | 11.26 | 2.91 | 53.97 | 63.48 | 78.9 | 4.5 | 19.98 | 0.08 | -0.63 | -32.98 |
| 23Q2 (15) | 73.34 | -5.7 | 48.37 | 112.7 | -11.97 | -34.09 | 41.5 | 0.0 | 14.96 | 0 | 0 | 0 | 39.35 | 36.82 | 67.16 | 4.19 | 203.62 | 519.0 | 4.47 | 1.36 | -9.7 | 2.21 | -6.57 | -46.78 | 436.46 | 1.92 | -1.58 | 112.07 | 5.66 | 19.39 | 173.37 | 0.23 | -2.01 | 0.56 | 24.44 | -77.69 | 115.96 | 0.0 | 0.0 | 48.32 | 2.29 | 2.29 | 5.04 | 0.0 | 0.0 | 73.61 | -3.53 | 23.49 | 126.97 | -1.25 | 13.48 | 1.89 | 35.97 | -76.35 | 75.5 | -2.82 | 11.69 | 0.08 | -1.42 | -30.74 |
| 23Q1 (14) | 77.77 | -28.27 | 50.75 | 128.03 | 2.88 | -2.71 | 41.5 | 0.0 | 176.67 | 0 | 0 | 0 | 28.76 | -67.38 | 175.22 | 1.38 | -87.39 | 161.88 | 4.41 | -14.53 | 62.13 | 2.37 | -22.94 | -6.31 | 428.25 | 3.67 | 5.78 | 106.07 | -0.17 | 26.68 | 172.97 | -1.82 | 27.81 | 0.45 | -4.26 | 18.42 | 115.96 | 0.0 | 0.0 | 47.24 | 0.0 | 1.83 | 5.04 | 0.0 | 0.0 | 76.3 | 1.86 | 11.14 | 128.58 | 1.09 | 7.08 | 1.39 | -37.39 | -91.25 | 77.69 | 0.73 | -8.1 | 0.08 | 2.97 | 25.58 |
| 22Q4 (13) | 108.42 | 69.72 | 175.39 | 124.45 | -15.98 | 8.6 | 41.5 | -30.25 | 176.67 | 0 | 0 | 0 | 88.18 | 92.74 | 45.42 | 10.94 | 150.34 | 2.72 | 5.16 | -19.0 | 4.45 | 3.07 | -32.28 | -22.39 | 413.1 | -6.84 | 14.81 | 106.25 | 17.79 | 29.18 | 176.17 | 22.84 | 55.86 | 0.47 | -69.48 | 23.68 | 115.96 | 0.0 | 0.0 | 47.24 | 0.0 | 1.83 | 5.04 | 0.0 | 0.0 | 74.91 | 17.08 | 4.17 | 127.19 | 9.4 | 3.12 | 2.22 | 24.72 | -84.89 | 77.13 | 17.29 | -10.94 | 0.08 | -33.56 | 136.56 |
| 22Q3 (12) | 63.88 | 29.23 | 104.61 | 148.12 | -13.38 | 26.31 | 59.5 | 64.82 | 32.22 | 0 | 0 | 0 | 45.75 | 94.35 | 87.19 | 4.37 | 537.0 | 345.92 | 6.37 | 28.69 | 103.51 | 4.54 | 9.15 | 111.14 | 443.42 | -0.01 | 25.91 | 90.2 | -3.91 | 9.37 | 143.42 | -18.94 | 91.28 | 1.54 | -38.65 | 285.0 | 115.96 | 0.0 | 0.0 | 47.24 | 0.0 | 1.83 | 5.04 | 0.0 | 0.0 | 63.98 | 7.33 | 4.44 | 116.26 | 3.91 | 3.17 | 1.78 | -77.72 | -78.21 | 65.76 | -2.72 | -5.29 | 0.12 | 2.69 | 237.9 |
| 22Q2 (11) | 49.43 | -4.19 | 65.71 | 171.0 | 29.94 | 51.05 | 36.1 | 140.67 | -33.15 | 0 | 0 | 0 | 23.54 | 125.26 | 94.87 | -1.0 | 55.16 | 67.11 | 4.95 | 81.99 | 109.75 | 4.16 | 64.47 | 164.83 | 443.47 | 9.54 | 27.49 | 93.87 | 12.11 | 13.06 | 176.93 | 30.74 | 164.75 | 2.51 | 560.53 | 578.38 | 115.96 | 0.0 | 0.0 | 47.24 | 1.83 | 1.83 | 5.04 | 0.0 | 0.0 | 59.61 | -13.17 | -1.13 | 111.89 | -6.82 | 0.15 | 7.99 | -49.72 | 40.92 | 67.6 | -20.04 | 2.49 | 0.12 | 78.73 | 215.8 |
| 22Q1 (10) | 51.59 | 31.04 | 180.53 | 131.6 | 14.83 | 88.24 | 15.0 | 0.0 | -72.22 | 0 | 0 | 0 | 10.45 | -82.77 | -62.14 | -2.23 | -120.94 | -1927.27 | 2.72 | -44.94 | 5.43 | 2.53 | -36.16 | 55.7 | 404.85 | 12.52 | 38.32 | 83.73 | 1.8 | 0.4 | 135.33 | 19.73 | 168.03 | 0.38 | 0.0 | 2.7 | 115.96 | 0.0 | 0.0 | 46.39 | 0.0 | 3.32 | 5.04 | 0.0 | 0.0 | 68.65 | -4.53 | -10.17 | 120.08 | -2.64 | -4.96 | 15.89 | 8.17 | 226.95 | 84.54 | -2.38 | 4.01 | 0.07 | 93.98 | 78.6 |
| 21Q4 (9) | 39.37 | 26.11 | 15.93 | 114.6 | -2.28 | 55.9 | 15.0 | -66.67 | -72.22 | 0 | 0 | 0 | 60.64 | 148.12 | -25.61 | 10.65 | 986.73 | -3.45 | 4.94 | 57.83 | -1.98 | 3.96 | 84.24 | 9.78 | 359.8 | 2.17 | 24.12 | 82.25 | -0.27 | -1.72 | 113.03 | 50.75 | 105.14 | 0.38 | -5.0 | 15.15 | 115.96 | 0.0 | 0.0 | 46.39 | 0.0 | 3.32 | 5.04 | 0.0 | 0.0 | 71.91 | 17.38 | -6.04 | 123.34 | 9.45 | -2.47 | 14.69 | 79.8 | 744.25 | 86.6 | 24.73 | 10.64 | 0.03 | -5.09 | -8.36 |
| 21Q3 (8) | 31.22 | 4.66 | 26.86 | 117.27 | 3.59 | 47.45 | 45.0 | -16.67 | -26.23 | 0 | 0 | 0 | 24.44 | 102.32 | -16.13 | 0.98 | 132.24 | -68.59 | 3.13 | 32.63 | -37.77 | 2.15 | 36.91 | -53.39 | 352.17 | 1.24 | 16.62 | 82.47 | -0.67 | -2.14 | 74.98 | 12.2 | 29.54 | 0.4 | 8.11 | 42.86 | 115.96 | 0.0 | 0.0 | 46.39 | 0.0 | 3.32 | 5.04 | 0.0 | 0.0 | 61.26 | 1.61 | -6.47 | 112.69 | 0.87 | -2.37 | 8.17 | 44.09 | 3125.93 | 69.43 | 5.26 | 6.44 | 0.04 | -4.03 | 46.1 |
| 21Q2 (7) | 29.83 | 62.21 | 44.32 | 113.21 | 61.94 | 12.88 | 54.0 | 0.0 | -16.92 | 0 | 0 | 0 | 12.08 | -56.23 | -41.53 | -3.04 | -2663.64 | -223.08 | 2.36 | -8.53 | 18.59 | 1.57 | -3.31 | 0 | 347.85 | 18.84 | 14.03 | 83.03 | -0.44 | -2.78 | 66.83 | 32.36 | 29.32 | 0.37 | 0.0 | 48.0 | 115.96 | 0.0 | 0.0 | 46.39 | 3.32 | 3.32 | 5.04 | 0.0 | 0.0 | 60.29 | -21.11 | -3.35 | 111.72 | -11.58 | -0.53 | 5.67 | 16.67 | 39.66 | 65.96 | -18.85 | -0.72 | 0.04 | 1.08 | 588.76 |
| 21Q1 (6) | 18.39 | -45.85 | -4.42 | 69.91 | -4.9 | -14.86 | 54.0 | 0.0 | -16.92 | 0 | 0 | 0 | 27.6 | -66.14 | 228.18 | -0.11 | -101.0 | 93.82 | 2.58 | -48.81 | 54.49 | 1.62 | -54.99 | 0 | 292.7 | 0.97 | -2.82 | 83.4 | -0.35 | -2.89 | 50.49 | -8.37 | -16.68 | 0.37 | 12.12 | 48.0 | 115.96 | 0.0 | 0.0 | 44.9 | 0.0 | 3.17 | 5.04 | 0.0 | 0.0 | 76.42 | -0.14 | 5.02 | 126.35 | -0.09 | 4.13 | 4.86 | 179.31 | 3950.0 | 81.28 | 3.85 | 11.51 | 0.04 | -0.47 | 765.91 |
| 20Q4 (5) | 33.96 | 37.99 | 59.96 | 73.51 | -7.57 | 1.21 | 54.0 | -11.48 | -10.0 | 0 | 0 | 0 | 81.52 | 179.75 | 60.22 | 11.03 | 253.53 | 21.48 | 5.04 | 0.2 | 64.71 | 3.61 | -21.77 | 0 | 289.89 | -4.01 | 9.18 | 83.69 | -0.69 | -3.19 | 55.1 | -4.8 | 7.98 | 0.33 | 17.86 | 37.5 | 115.96 | 0.0 | 0.0 | 44.9 | 0.0 | 3.17 | 5.04 | 0.0 | 0.0 | 76.53 | 16.84 | 2.66 | 126.46 | 9.56 | 2.71 | 1.74 | 744.44 | -60.36 | 78.27 | 19.99 | -0.85 | 0.04 | 51.31 | 774.92 |
| 20Q3 (4) | 24.61 | 19.06 | 0.0 | 79.53 | -20.7 | 0.0 | 61.0 | -6.15 | 0.0 | 0 | 0 | 0.0 | 29.14 | 41.05 | 0.0 | 3.12 | 26.32 | 0.0 | 5.03 | 152.76 | 0.0 | 4.61 | 0 | 0.0 | 301.99 | -1.0 | 0.0 | 84.27 | -1.32 | 0.0 | 57.88 | 12.0 | 0.0 | 0.28 | 12.0 | 0.0 | 115.96 | 0.0 | 0.0 | 44.9 | 0.0 | 0.0 | 5.04 | 0.0 | 0.0 | 65.5 | 5.0 | 0.0 | 115.43 | 2.78 | 0.0 | -0.27 | -106.65 | 0.0 | 65.23 | -1.82 | 0.0 | 0.02 | 352.44 | 0.0 |
