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 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 182.07 | 28.41 | 114.69 | -24.45 | 12.05 | 0.0 | 0 | 0 | 286.78 | 47.5 | 55.5 | 131.73 | 15.24 | 35.47 | 5.31 | -8.16 | 216.87 | -14.37 | 15.89 | -0.81 | 27.29 | -6.99 | 0.58 | 9.43 | 55.42 | 0.0 | 29.76 | 8.77 | 0.28 | 3.7 | 146.25 | 41.83 | 176.29 | 34.83 | -0.29 | 0 | 145.96 | 41.93 | 0.13 | -10.28 |
| 2023 (9) | 141.79 | -8.66 | 151.81 | 1.03 | 12.05 | -45.35 | 0 | 0 | 194.43 | -9.59 | 23.95 | 2.61 | 11.25 | -47.67 | 5.79 | -42.12 | 253.25 | 19.98 | 16.02 | 0.25 | 29.34 | -14.66 | 0.53 | -1.85 | 55.42 | 0.0 | 27.36 | 9.31 | 0.27 | 0.0 | 103.12 | 13.08 | 130.75 | 12.25 | -0.28 | 0 | 102.84 | 13.11 | 0.14 | 2.4 |
| 2022 (8) | 155.23 | -3.47 | 150.26 | 3.77 | 22.05 | 635.0 | 0 | 0 | 215.06 | -14.63 | 23.34 | -33.47 | 21.5 | 71.59 | 10.00 | 100.99 | 211.08 | -0.63 | 15.98 | 209.09 | 34.38 | -41.07 | 0.54 | 0.0 | 55.42 | 0.0 | 25.03 | 16.31 | 0.27 | -3.57 | 91.19 | 7.07 | 116.48 | 8.89 | -0.27 | 0 | 90.92 | 7.09 | 0.14 | 16.2 |
| 2021 (7) | 160.81 | 39.7 | 144.8 | -4.11 | 3.0 | -82.7 | 0 | 0 | 251.91 | -7.88 | 35.08 | 4.59 | 12.53 | -43.74 | 4.97 | -38.93 | 212.41 | -24.95 | 5.17 | -1.9 | 58.34 | -5.25 | 0.54 | 10.2 | 55.42 | 10.0 | 21.52 | 18.44 | 0.28 | 7.69 | 85.17 | 20.64 | 106.97 | 20.15 | -0.27 | 0 | 84.9 | 20.73 | 0.12 | -0.71 |
| 2020 (6) | 115.11 | 84.8 | 151.01 | -20.16 | 17.34 | 737.68 | 0 | 0 | 273.45 | 78.41 | 33.54 | 161.21 | 22.27 | 57.27 | 8.14 | -11.85 | 283.04 | -12.7 | 5.27 | -0.94 | 61.57 | -7.9 | 0.49 | 13.95 | 50.38 | 0.0 | 18.17 | 7.64 | 0.26 | 0.0 | 70.6 | 53.71 | 89.03 | 41.16 | -0.28 | 0 | 70.32 | 53.97 | 0.12 | -1.06 |
| 2019 (5) | 62.29 | 12.44 | 189.15 | -1.51 | 2.07 | -83.06 | 0 | 0 | 153.27 | 6.17 | 12.84 | 153.25 | 14.16 | -0.91 | 9.24 | -6.67 | 324.21 | 0.51 | 5.32 | -0.75 | 66.85 | 2.83 | 0.43 | -17.31 | 50.38 | 0.0 | 16.88 | 3.05 | 0.26 | -21.21 | 45.93 | 19.08 | 63.07 | 14.11 | -0.26 | 0 | 45.67 | 19.21 | 0.12 | -2.93 |
| 2018 (4) | 55.4 | -20.43 | 192.05 | -6.49 | 12.22 | -51.06 | 0 | 0 | 144.36 | 45.33 | 5.07 | 46.53 | 14.29 | -30.26 | 9.90 | -52.01 | 322.58 | 7.44 | 5.36 | -15.32 | 65.01 | 15.37 | 0.52 | -43.48 | 50.38 | 0.0 | 16.38 | 2.18 | 0.33 | 32.0 | 38.57 | 12.71 | 55.27 | 9.45 | -0.26 | 0 | 38.31 | 13.04 | 0.13 | -2.78 |
| 2017 (3) | 69.62 | 71.31 | 205.39 | 36.93 | 24.97 | 108.26 | 0 | 0 | 99.33 | -15.02 | 3.46 | -52.99 | 20.49 | 51.44 | 20.63 | 78.21 | 300.24 | 14.14 | 6.33 | -0.94 | 56.35 | -24.5 | 0.92 | 13.58 | 50.38 | 0.0 | 16.03 | 4.77 | 0.25 | 1150.0 | 34.22 | -8.21 | 50.5 | -3.97 | -0.33 | 0 | 33.89 | -8.48 | 0.13 | 2.71 |
| 2016 (2) | 40.64 | 20.13 | 150.0 | 11.17 | 11.99 | -44.47 | 0 | 0 | 116.89 | 8.63 | 7.36 | 28.22 | 13.53 | -11.28 | 11.57 | -18.33 | 263.05 | 1.87 | 6.39 | 1.59 | 74.64 | 8.55 | 0.81 | -8.99 | 50.38 | 0.0 | 15.3 | 3.94 | 0.02 | 0 | 37.28 | 4.84 | 52.59 | 4.57 | -0.25 | 0 | 37.03 | 4.19 | 0.13 | -1.39 |
| 2015 (1) | 33.83 | 11.43 | 134.93 | 6.23 | 21.59 | 87.09 | 0 | 0 | 107.6 | -18.27 | 5.74 | -80.02 | 15.25 | 8.31 | 14.17 | 32.53 | 258.23 | -0.8 | 6.29 | -0.63 | 68.76 | -23.74 | 0.89 | 39.06 | 50.38 | 0.0 | 14.72 | 24.22 | 0 | 0 | 35.56 | -16.64 | 50.29 | -7.74 | -0.02 | 0 | 35.54 | -16.75 | 0.13 | 5.87 |
| 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 182.07 | 4.75 | 28.41 | 114.69 | -3.83 | -24.45 | 12.05 | 0.0 | 0.0 | 0 | 0 | 0 | 65.17 | -6.95 | 17.66 | 10.56 | -22.3 | 11.63 | 15.24 | 32.29 | 35.47 | 5.31 | 27.78 | -8.16 | 216.87 | -1.76 | -14.37 | 15.89 | -0.63 | -0.81 | 27.29 | -1.83 | -6.99 | 0.58 | 3.57 | 9.43 | 55.42 | 0.0 | 0.0 | 29.76 | 0.0 | 8.77 | 0.28 | 0.0 | 3.7 | 146.25 | 7.78 | 41.83 | 176.29 | 6.37 | 34.83 | -0.29 | 0.0 | -3.57 | 145.96 | 7.8 | 41.93 | 0.13 | 2.78 | -10.28 |
| 24Q3 (19) | 173.81 | 5.1 | 24.66 | 119.26 | 1.65 | -27.89 | 12.05 | 0.0 | 0.0 | 0 | 0 | 0 | 70.04 | -32.29 | 40.95 | 13.59 | -42.95 | 75.81 | 11.52 | -32.59 | -6.19 | 4.16 | -37.54 | -27.9 | 220.76 | -3.23 | -12.24 | 15.99 | 0.13 | 0.0 | 27.8 | -1.8 | -15.37 | 0.56 | -8.2 | 1.82 | 55.42 | 0.0 | 0.0 | 29.76 | 0.0 | 8.77 | 0.28 | 0.0 | 3.7 | 135.69 | 11.13 | 44.89 | 165.73 | 8.93 | 36.65 | -0.29 | 0.0 | -3.57 | 135.4 | 11.16 | 45.01 | 0.13 | -1.36 | -11.24 |
| 24Q2 (18) | 165.38 | 29.07 | 9.38 | 117.32 | -19.01 | -19.69 | 12.05 | 0.0 | 0.0 | 0 | 0 | 0 | 103.44 | 114.92 | 132.87 | 23.82 | 216.33 | 1121.54 | 17.09 | 14.01 | 24.65 | 6.66 | -12.21 | 0.85 | 228.14 | -10.56 | 6.34 | 15.97 | -0.31 | -0.06 | 28.31 | -1.77 | -15.14 | 0.61 | 12.96 | 15.09 | 55.42 | 0.0 | 0.0 | 29.76 | 8.77 | 8.77 | 0.28 | 3.7 | 3.7 | 122.1 | 21.26 | 42.11 | 152.15 | 18.57 | 34.01 | -0.29 | -3.57 | 0.0 | 121.81 | 21.31 | 42.25 | 0.13 | -7.33 | -11.24 |
| 24Q1 (17) | 128.13 | -9.63 | -12.59 | 144.86 | -4.58 | -3.65 | 12.05 | 0.0 | 0.0 | 0 | 0 | 0 | 48.13 | -13.11 | 7.12 | 7.53 | -20.4 | 56.55 | 14.99 | 33.24 | -35.89 | 7.58 | 31.09 | -31.81 | 255.09 | 0.73 | 20.43 | 16.02 | 0.0 | 0.19 | 28.82 | -1.77 | -14.91 | 0.54 | 1.89 | 3.85 | 55.42 | 0.0 | 0.0 | 27.36 | 0.0 | 9.31 | 0.27 | 0.0 | 0.0 | 100.69 | -2.36 | 4.89 | 128.32 | -1.86 | 5.8 | -0.28 | 0.0 | -3.7 | 100.41 | -2.36 | 4.89 | 0.14 | -4.5 | -3.45 |
| 23Q4 (16) | 141.79 | 1.69 | -8.66 | 151.81 | -8.21 | 1.03 | 12.05 | 0.0 | -45.35 | 0 | 0 | 0 | 55.39 | 11.47 | -25.0 | 9.46 | 22.38 | 29.23 | 11.25 | -8.39 | -47.67 | 5.79 | 0.31 | -42.12 | 253.25 | 0.68 | 19.98 | 16.02 | 0.19 | 0.25 | 29.34 | -10.68 | -14.66 | 0.53 | -3.64 | -1.85 | 55.42 | 0.0 | 0.0 | 27.36 | 0.0 | 9.31 | 0.27 | 0.0 | 0.0 | 103.12 | 10.11 | 13.08 | 130.75 | 7.81 | 12.25 | -0.28 | 0.0 | -3.7 | 102.84 | 10.14 | 13.11 | 0.14 | 1.68 | 2.4 |
| 23Q3 (15) | 139.43 | -7.78 | -14.04 | 165.39 | 13.21 | 13.73 | 12.05 | 0.0 | 0.0 | 0 | 0 | 0 | 49.69 | 11.86 | 11.79 | 7.73 | 296.41 | 137.85 | 12.28 | -10.43 | 14.02 | 5.77 | -12.63 | 9.31 | 251.55 | 17.26 | 21.6 | 15.99 | 0.06 | 6.74 | 32.85 | -1.53 | -28.49 | 0.55 | 3.77 | 5.77 | 55.42 | 0.0 | 0.0 | 27.36 | 0.0 | 9.31 | 0.27 | 0.0 | 0.0 | 93.65 | 9.0 | 11.7 | 121.28 | 6.82 | 11.13 | -0.28 | 3.45 | -3.7 | 93.37 | 9.04 | 11.73 | 0.14 | -1.36 | 8.54 |
| 23Q2 (14) | 151.2 | 3.14 | -15.49 | 146.09 | -2.83 | -1.0 | 12.05 | 0.0 | 0.0 | 0 | 0 | 0 | 44.42 | -1.14 | -5.39 | 1.95 | -59.46 | -56.28 | 13.71 | -41.36 | 26.59 | 6.60 | -40.65 | 25.03 | 214.53 | 1.28 | 5.38 | 15.98 | -0.06 | 246.64 | 33.36 | -1.51 | -28.89 | 0.53 | 1.92 | 1.92 | 55.42 | 0.0 | 0.0 | 27.36 | 9.31 | 9.31 | 0.27 | 0.0 | 0.0 | 85.92 | -10.5 | 6.61 | 113.54 | -6.39 | 7.23 | -0.29 | -7.41 | -3.57 | 85.63 | -10.55 | 6.62 | 0.14 | 0.81 | 14.72 |
| 23Q1 (13) | 146.59 | -5.57 | -17.99 | 150.35 | 0.06 | 2.97 | 12.05 | -45.35 | 0.0 | 0 | 0 | 0 | 44.93 | -39.16 | -9.8 | 4.81 | -34.29 | -42.05 | 23.38 | 8.74 | 158.91 | 11.12 | 11.27 | 211.07 | 211.82 | 0.35 | 0.8 | 15.99 | 0.06 | 245.36 | 33.87 | -1.48 | -30.05 | 0.52 | -3.7 | -1.89 | 55.42 | 0.0 | 0.0 | 25.03 | 0.0 | 16.31 | 0.27 | 0.0 | -3.57 | 96.0 | 5.27 | 2.7 | 121.29 | 4.13 | 5.22 | -0.27 | 0.0 | 0.0 | 95.73 | 5.29 | 2.7 | 0.14 | 1.28 | 16.57 |
| 22Q4 (12) | 155.23 | -4.3 | -3.47 | 150.26 | 3.33 | 3.77 | 22.05 | 82.99 | 635.0 | 0 | 0 | 0 | 73.85 | 66.14 | 17.45 | 7.32 | 125.23 | -30.48 | 21.5 | 99.63 | 71.59 | 10.00 | 89.45 | 101.0 | 211.08 | 2.04 | -0.63 | 15.98 | 6.68 | 209.09 | 34.38 | -25.16 | -41.07 | 0.54 | 3.85 | 0.0 | 55.42 | 0.0 | 0.0 | 25.03 | 0.0 | 16.31 | 0.27 | 0.0 | -3.57 | 91.19 | 8.77 | 7.07 | 116.48 | 6.74 | 8.89 | -0.27 | 0.0 | 0.0 | 90.92 | 8.8 | 7.09 | 0.14 | 7.78 | 16.2 |
| 22Q3 (11) | 162.21 | -9.33 | 21.39 | 145.42 | -1.46 | -1.4 | 12.05 | 0.0 | 301.67 | 0 | 0 | 0 | 44.45 | -5.32 | -2.2 | 3.25 | -27.13 | -41.55 | 10.77 | -0.55 | 33.29 | 5.28 | -0.07 | 112.11 | 206.86 | 1.62 | -6.99 | 14.98 | 224.95 | 188.08 | 45.94 | -2.07 | -22.19 | 0.52 | 0.0 | 13.04 | 55.42 | 0.0 | 0.0 | 25.03 | 0.0 | 16.31 | 0.27 | 0.0 | -3.57 | 83.84 | 4.03 | 12.31 | 109.13 | 3.07 | 13.15 | -0.27 | 3.57 | -3.85 | 83.57 | 4.06 | 12.34 | 0.13 | 4.25 | 8.67 |
| 22Q2 (10) | 178.91 | 0.09 | 39.8 | 147.57 | 1.06 | 8.28 | 12.05 | 0.0 | 301.67 | 0 | 0 | 0 | 46.95 | -5.74 | -50.25 | 4.46 | -46.27 | -67.3 | 10.83 | 19.93 | 1.21 | 5.28 | 47.67 | 61.07 | 203.57 | -3.12 | -9.59 | 4.61 | -0.43 | -11.85 | 46.91 | -3.12 | -21.49 | 0.52 | -1.89 | 13.04 | 55.42 | 0.0 | 10.0 | 25.03 | 16.31 | 37.75 | 0.27 | -3.57 | 3.85 | 80.59 | -13.79 | -10.06 | 105.88 | -8.15 | -1.98 | -0.28 | -3.7 | 0.0 | 80.31 | -13.84 | -10.09 | 0.13 | 2.43 | 0.64 |
| 22Q1 (9) | 178.75 | 11.16 | 18.93 | 146.02 | 0.84 | 0.4 | 12.05 | 301.67 | -33.43 | 0 | 0 | 0 | 49.81 | -20.79 | 1.22 | 8.3 | -21.18 | 54.85 | 9.03 | -27.93 | 29.0 | 3.58 | -28.1 | 44.92 | 210.13 | -1.07 | -23.05 | 4.63 | -10.44 | -11.98 | 48.42 | -17.0 | -20.37 | 0.53 | -1.85 | 12.77 | 55.42 | 0.0 | 10.0 | 21.52 | 0.0 | 18.44 | 0.28 | 0.0 | 7.69 | 93.48 | 9.76 | 23.06 | 115.27 | 7.76 | 22.12 | -0.27 | 0.0 | 0.0 | 93.21 | 9.79 | 23.15 | 0.12 | 0.96 | -1.05 |
| 21Q4 (8) | 160.81 | 20.34 | 39.7 | 144.8 | -1.82 | -4.11 | 3.0 | 0.0 | -82.7 | 0 | 0 | 0 | 62.88 | 38.35 | -53.67 | 10.53 | 89.39 | -51.2 | 12.53 | 55.07 | -43.74 | 4.97 | 99.92 | -38.93 | 212.41 | -4.5 | -24.95 | 5.17 | -0.58 | -1.9 | 58.34 | -1.19 | -5.25 | 0.54 | 17.39 | 10.2 | 55.42 | 0.0 | 10.0 | 21.52 | 0.0 | 18.44 | 0.28 | 0.0 | 7.69 | 85.17 | 14.09 | 20.64 | 106.97 | 10.91 | 20.15 | -0.27 | -3.85 | 3.57 | 84.9 | 14.13 | 20.73 | 0.12 | 0.79 | -0.71 |
| 21Q3 (7) | 133.63 | 4.41 | 58.91 | 147.48 | 8.22 | -21.0 | 3.0 | 0.0 | -81.91 | 0 | 0 | 0 | 45.45 | -51.84 | -3.4 | 5.56 | -59.24 | 35.94 | 8.08 | -24.49 | 52.45 | 2.49 | -24.11 | 0 | 222.41 | -1.23 | -34.39 | 5.2 | -0.57 | -1.52 | 59.04 | -1.19 | 12.82 | 0.46 | 0.0 | 27.78 | 55.42 | 10.0 | 10.0 | 21.52 | 18.44 | 18.44 | 0.28 | 7.69 | 7.69 | 74.65 | -16.69 | 52.22 | 96.45 | -10.71 | 42.95 | -0.26 | 7.14 | 7.14 | 74.39 | -16.72 | 52.56 | 0.12 | -3.45 | -3.75 |
| 21Q2 (6) | 127.98 | -14.85 | 35.93 | 136.28 | -6.3 | -29.56 | 3.0 | -83.43 | -81.1 | 0 | 0 | 0 | 94.38 | 91.79 | 82.55 | 13.64 | 154.48 | 181.82 | 10.7 | 52.86 | -26.21 | 3.28 | 32.87 | 0 | 225.17 | -17.55 | -30.88 | 5.23 | -0.57 | -0.95 | 59.75 | -1.74 | 12.65 | 0.46 | -2.13 | 21.05 | 50.38 | 0.0 | 0.0 | 18.17 | 0.0 | 0 | 0.26 | 0.0 | 0 | 89.6 | 17.96 | 0 | 108.02 | 14.44 | 70.43 | -0.28 | -3.7 | 3.45 | 89.32 | 18.01 | 30900.0 | 0.13 | 0.71 | 0.86 |
| 21Q1 (5) | 150.3 | 30.57 | 124.56 | 145.44 | -3.69 | -25.43 | 18.1 | 4.38 | 11212.5 | 0 | 0 | 0 | 49.21 | -63.74 | 26.28 | 5.36 | -75.16 | 76.9 | 7.0 | -68.57 | -11.28 | 2.47 | -69.7 | 0 | 273.09 | -3.52 | -16.17 | 5.26 | -0.19 | -0.75 | 60.81 | -1.23 | -11.55 | 0.47 | -4.08 | 14.63 | 50.38 | 0.0 | 0.0 | 18.17 | 0.0 | 7.64 | 0.26 | 0.0 | 0.0 | 75.96 | 7.59 | 55.18 | 94.39 | 6.02 | 42.82 | -0.27 | 3.57 | 0.0 | 75.69 | 7.64 | 55.48 | 0.12 | 1.31 | -0.92 |
| 20Q4 (4) | 115.11 | 36.89 | 0.0 | 151.01 | -19.11 | 0.0 | 17.34 | 4.58 | 0.0 | 0 | 0 | 0.0 | 135.73 | 188.48 | 0.0 | 21.58 | 427.63 | 0.0 | 22.27 | 320.19 | 0.0 | 8.14 | 0 | 0.0 | 283.04 | -16.51 | 0.0 | 5.27 | -0.19 | 0.0 | 61.57 | 17.66 | 0.0 | 0.49 | 36.11 | 0.0 | 50.38 | 0.0 | 0.0 | 18.17 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 70.6 | 43.96 | 0.0 | 89.03 | 31.95 | 0.0 | -0.28 | 0.0 | 0.0 | 70.32 | 44.22 | 0.0 | 0.12 | -2.3 | 0.0 |
