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) | 175.69 | 6.1 | 0.48 | 700.0 | 59.72 | 1298.59 | 0 | 0 | 498.12 | 34.14 | 78.24 | 107.59 | 5.1 | 23.19 | 1.02 | -8.17 | 26.52 | 9.32 | 0 | 0 | 2223.31 | -9.29 | 3521.42 | -2.08 | 562.83 | 0.0 | 45.9 | 8.95 | 0 | 0 | 102.9 | 55.39 | 148.8 | 37.35 | 0 | 0 | 102.9 | 55.39 | 0.00 | 0 |
| 2022 (9) | 165.59 | -23.41 | 0.06 | -62.5 | 4.27 | -94.69 | 0 | 0 | 371.33 | 22.84 | 37.69 | 4.38 | 4.14 | -37.84 | 1.11 | -49.4 | 24.26 | 3.41 | 0 | 0 | 2450.96 | -9.25 | 3596.14 | -2.3 | 562.83 | 0.0 | 42.13 | 9.37 | 0 | 0 | 66.22 | -11.35 | 108.34 | -4.31 | 0 | 0 | 66.22 | -11.35 | 0.00 | 0 |
| 2021 (8) | 216.19 | 3215.8 | 0.16 | -71.93 | 80.49 | 1385.06 | 0 | 0 | 302.28 | -22.76 | 36.11 | -38.2 | 6.66 | 205.5 | 2.20 | 295.54 | 23.46 | 13.39 | 0 | 0 | 2700.83 | -2.17 | 3680.85 | -2.72 | 562.83 | 0.0 | 38.52 | 17.8 | 0 | 0 | 74.7 | -27.9 | 113.22 | -16.94 | 0 | 0 | 74.7 | -27.9 | 0.00 | 0 |
| 2020 (7) | 6.52 | -95.99 | 0.57 | -12.31 | 5.42 | -30.33 | 0 | 0 | 391.37 | -17.62 | 58.43 | -27.03 | 2.18 | -34.53 | 0.56 | -20.53 | 20.69 | 0.63 | 0 | 0 | 2760.86 | -2.82 | 3783.75 | -3.02 | 562.83 | 0.0 | 32.7 | 32.39 | 0 | 0 | 103.6 | -14.75 | 136.31 | -6.77 | 0 | 0 | 103.6 | -14.75 | 0.00 | 0 |
| 2019 (6) | 162.72 | 134.2 | 0.65 | -56.08 | 7.78 | -91.08 | 0 | 0 | 475.07 | 4.61 | 80.07 | -25.14 | 3.33 | -34.19 | 0.70 | -37.09 | 20.56 | 1.33 | 0 | 0 | 2840.9 | -16.43 | 3901.67 | -2.76 | 562.83 | 0.0 | 24.7 | 76.43 | 0 | 0 | 121.52 | 5.15 | 146.21 | 12.84 | 0 | 0 | 121.52 | 5.15 | 0.00 | 0 |
| 2018 (5) | 69.48 | -3.34 | 1.48 | 270.0 | 87.18 | 1245.37 | 0 | 0 | 454.15 | 4.56 | 106.96 | 100.3 | 5.06 | 45.82 | 1.11 | 39.46 | 20.29 | 5.24 | 0 | 0 | 3399.3 | -7.15 | 4012.23 | -2.9 | 562.83 | 0.0 | 14.0 | 61.66 | 0 | 0 | 115.57 | 102.9 | 129.57 | 97.46 | 0 | 0 | 115.57 | 102.9 | 0.00 | 0 |
| 2017 (4) | 71.88 | 2932.91 | 0.4 | -33.33 | 6.48 | -95.41 | 0 | 0 | 434.35 | 6.95 | 53.4 | 28.71 | 3.47 | -36.91 | 0.80 | -41.01 | 19.28 | -3.84 | 0 | 0 | 3661.2 | 12.35 | 4132.21 | -3.01 | 562.83 | 0.0 | 8.66 | 92.02 | 0 | 0 | 56.96 | 37.05 | 65.62 | 42.44 | 0 | 0 | 56.96 | 37.02 | 0.00 | 0 |
| 2016 (3) | 2.37 | -88.96 | 0.6 | 39.53 | 141.25 | -8.23 | 0 | 0 | 406.11 | -21.75 | 41.49 | -80.12 | 5.5 | 161.9 | 1.35 | 234.72 | 20.05 | -6.96 | 0 | 0 | 3258.62 | -7.98 | 4260.55 | -3.1 | 562.83 | 0.41 | 4.51 | 1027.5 | 0 | 0 | 41.56 | 1.14 | 46.07 | 11.04 | 0.01 | 0.0 | 41.57 | 1.14 | 0.00 | 0 |
| 2015 (2) | 21.46 | 61.11 | 0.43 | -66.41 | 153.92 | 443.89 | 0 | 0 | 519.01 | 34.78 | 208.73 | 277.18 | 2.1 | -7.49 | 0.40 | -31.36 | 21.55 | -23.06 | 0 | 0 | 3541.2 | -3.41 | 4396.68 | -0.16 | 560.53 | -46.78 | 0.4 | 0.0 | 0 | 0 | 41.09 | 0 | 41.49 | 0 | 0.01 | 0 | 41.1 | 0 | 0.00 | 0 |
| 2014 (1) | 13.32 | -17.68 | 1.28 | -77.74 | 28.3 | -0.18 | 0 | 0 | 385.09 | 6.67 | 55.34 | 68.26 | 2.27 | -36.77 | 0.59 | -40.72 | 28.01 | -2.95 | 0 | 0 | 3666.38 | -0.36 | 4403.89 | -2.77 | 1053.22 | 0.0 | 0.4 | 0.0 | 0 | 0 | -466.99 | 0 | -466.59 | 0 | -136.72 | 0 | -603.71 | 0 | 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) | 113.6 | 7.37 | -16.43 | 0 | 0 | -100.0 | 46.45 | -15.1 | -17.26 | 0 | 0 | 0 | 132.48 | 0.94 | 8.69 | 13.85 | -13.87 | 11.33 | 3.41 | -45.0 | -36.85 | 0.64 | -46.1 | -42.31 | 29.5 | -2.9 | 7.39 | 0 | 0 | 0 | 2186.92 | -1.74 | -4.96 | 3475.87 | -0.78 | -1.42 | 562.83 | 0.0 | 0.0 | 53.72 | 0.0 | 17.04 | 0 | 0 | 0 | 88.68 | 18.52 | 18.7 | 142.4 | 10.77 | 18.07 | 0 | 0 | 0 | 88.68 | 18.52 | 18.7 | 0.00 | 0 | 0 |
| 24Q2 (19) | 105.8 | -3.76 | -6.18 | 0 | -100.0 | -100.0 | 54.71 | -8.4 | 1084.2 | 0 | 0 | 0 | 131.25 | -1.89 | 6.63 | 16.08 | -23.68 | -1.17 | 6.2 | -4.47 | 94.97 | 1.20 | -5.97 | 72.7 | 30.38 | -2.88 | 10.92 | 0 | 0 | 0 | 2225.75 | 0.06 | -5.33 | 3503.3 | -0.74 | -1.43 | 562.83 | 0.0 | 0.0 | 53.72 | 17.04 | 17.04 | 0 | 0 | 0 | 74.82 | -39.65 | 20.15 | 128.55 | -24.33 | 18.84 | 0 | 0 | 0 | 74.82 | -39.65 | 20.15 | 0.00 | 0 | 0 |
| 24Q1 (18) | 109.93 | -37.43 | -49.97 | 0.43 | -10.42 | -2.27 | 59.73 | 0.02 | 1298.83 | 0 | 0 | 0 | 133.78 | 1.61 | 10.12 | 21.07 | -25.47 | -0.94 | 6.49 | 27.25 | 99.08 | 1.27 | 24.19 | 57.15 | 31.28 | 17.95 | 12.48 | 0 | 0 | 0 | 2224.47 | 0.05 | -9.24 | 3529.45 | 0.23 | -1.34 | 562.83 | 0.0 | 0.0 | 45.9 | 0.0 | 8.95 | 0 | 0 | 0 | 123.97 | 20.48 | 41.71 | 169.88 | 14.17 | 31.07 | 0 | 0 | 0 | 123.97 | 20.48 | 41.71 | 0.00 | 0 | 0 |
| 23Q4 (17) | 175.69 | 29.25 | 6.1 | 0.48 | 700.0 | 700.0 | 59.72 | 6.38 | 1298.59 | 0 | 0 | 0 | 131.66 | 8.02 | 12.56 | 28.27 | 127.25 | 73.86 | 5.1 | -5.56 | 23.19 | 1.02 | -8.34 | -8.17 | 26.52 | -3.46 | 9.32 | 0 | 0 | 0 | 2223.31 | -3.38 | -9.29 | 3521.42 | -0.13 | -2.08 | 562.83 | 0.0 | 0.0 | 45.9 | 0.0 | 8.95 | 0 | 0 | 0 | 102.9 | 37.73 | 55.39 | 148.8 | 23.37 | 37.35 | 0 | 0 | 0 | 102.9 | 37.73 | 55.39 | 0.00 | 0 | 0 |
| 23Q3 (16) | 135.93 | 20.54 | -18.47 | 0.06 | -94.29 | -57.14 | 56.14 | 1115.15 | 2417.49 | 0 | 0 | 0 | 121.89 | -0.97 | 24.63 | 12.44 | -23.54 | -4.89 | 5.4 | 69.81 | 95.65 | 1.12 | 61.35 | 42.0 | 27.47 | 0.29 | 8.11 | 0 | 0 | 0 | 2301.09 | -2.12 | -6.11 | 3526.03 | -0.79 | -2.36 | 562.83 | 0.0 | 0.0 | 45.9 | 0.0 | 8.95 | 0 | 0 | 0 | 74.71 | 19.98 | 49.81 | 120.61 | 11.5 | 31.11 | 0 | 0 | 0 | 74.71 | 19.98 | 49.81 | 0.00 | 0 | 0 |
| 23Q2 (15) | 112.77 | -48.68 | -42.28 | 1.05 | 138.64 | 0 | 4.62 | 8.2 | 431.03 | 0 | 0 | 0 | 123.09 | 1.32 | 84.65 | 16.27 | -23.51 | 485.25 | 3.18 | -2.45 | 65.62 | 0.69 | -14.44 | 7.86 | 27.39 | -1.51 | 3.67 | 0 | 0 | 0 | 2351.04 | -4.08 | -4.07 | 3554.21 | -0.64 | -2.15 | 562.83 | 0.0 | 0.0 | 45.9 | 8.95 | 8.95 | 0 | 0 | 0 | 62.27 | -28.82 | 69.26 | 108.17 | -16.54 | 37.06 | 0 | 0 | 0 | 62.27 | -28.82 | 69.26 | 0.00 | 0 | 0 |
| 23Q1 (14) | 219.72 | 32.69 | -32.82 | 0.44 | 633.33 | 10.0 | 4.27 | 0.0 | -98.71 | 0 | 0 | 0 | 121.49 | 3.86 | 35.14 | 21.27 | 30.81 | 281.18 | 3.26 | -21.26 | 39.91 | 0.81 | -27.43 | 1.92 | 27.81 | 14.63 | 4.27 | 0 | 0 | 0 | 2450.98 | 0.0 | 0.0 | 3577.24 | -0.53 | -2.18 | 562.83 | 0.0 | 0.0 | 42.13 | 0.0 | 9.37 | 0 | 0 | 0 | 87.48 | 32.11 | 8.97 | 129.61 | 19.63 | 9.1 | 0 | 0 | 0 | 87.48 | 32.11 | 8.97 | 0.00 | 0 | 0 |
| 22Q4 (13) | 165.59 | -0.68 | -23.41 | 0.06 | -57.14 | -62.5 | 4.27 | 91.48 | -94.69 | 0 | 0 | 0 | 116.97 | 19.6 | 21.21 | 16.26 | 24.31 | 79.67 | 4.14 | 50.0 | -37.84 | 1.11 | 41.73 | -49.4 | 24.26 | -4.53 | 3.41 | 0 | 0 | 0 | 2450.96 | 0.0 | -9.25 | 3596.14 | -0.42 | -2.3 | 562.83 | 0.0 | 0.0 | 42.13 | 0.0 | 9.37 | 0 | 0 | 0 | 66.22 | 32.79 | -11.35 | 108.34 | 17.77 | -4.31 | 0 | 0 | 0 | 66.22 | 32.79 | -11.35 | 0.00 | 0 | 0 |
| 22Q3 (12) | 166.73 | -14.66 | -65.11 | 0.14 | 0 | -60.0 | 2.23 | 156.32 | -97.22 | 0 | 0 | 0 | 97.8 | 46.71 | 112.24 | 13.08 | 370.5 | 56.09 | 2.76 | 43.75 | 24.32 | 0.79 | 22.56 | 13.69 | 25.41 | -3.82 | 4.57 | 0 | 0 | 0 | 2450.93 | 0.0 | -14.03 | 3611.33 | -0.58 | -2.34 | 562.83 | 0.0 | 0.0 | 42.13 | 0.0 | 9.37 | 0 | 0 | 0 | 49.87 | 35.55 | -24.14 | 91.99 | 16.56 | -11.77 | 0 | 0 | 0 | 49.87 | 35.55 | -24.14 | 0.00 | 0 | 0 |
| 22Q2 (11) | 195.37 | -40.26 | -12.19 | 0 | -100.0 | -100.0 | 0.87 | -99.74 | -98.91 | 0 | 0 | 0 | 66.66 | -25.85 | 9.24 | 2.78 | -50.18 | -43.61 | 1.92 | -17.6 | 336.36 | 0.64 | -19.15 | 452.86 | 26.42 | -0.94 | 12.52 | 0 | 0 | 0 | 2450.9 | -0.0 | -11.23 | 3632.26 | -0.68 | -2.49 | 562.83 | 0.0 | 0.0 | 42.13 | 9.37 | 9.37 | 0 | 0 | 0 | 36.79 | -54.17 | -35.86 | 78.92 | -33.57 | -17.69 | 0 | 0 | 0 | 36.79 | -54.17 | -35.86 | 0.00 | 0 | 0 |
| 22Q1 (10) | 327.04 | 51.27 | 699.8 | 0.4 | 150.0 | -69.47 | 330.4 | 310.49 | 5995.94 | 0 | 0 | 0 | 89.9 | -6.84 | -8.89 | 5.58 | -38.34 | -59.39 | 2.33 | -65.02 | -7.17 | 0.79 | -63.97 | 24.62 | 26.67 | 13.68 | 14.51 | 0 | 0 | 0 | 2450.95 | -9.25 | -11.23 | 3657.09 | -0.65 | -2.54 | 562.83 | 0.0 | 0.0 | 38.52 | 0.0 | 17.8 | 0 | 0 | 0 | 80.28 | 7.47 | -31.58 | 118.8 | 4.93 | -20.83 | 0 | 0 | 0 | 80.28 | 7.47 | -31.58 | 0.00 | 0 | 0 |
| 21Q4 (9) | 216.19 | -54.77 | 3215.8 | 0.16 | -54.29 | -71.93 | 80.49 | 0.47 | 1385.06 | 0 | 0 | 0 | 96.5 | 109.42 | -16.15 | 9.05 | 8.0 | -64.74 | 6.66 | 200.0 | 205.5 | 2.20 | 218.44 | 295.55 | 23.46 | -3.46 | 13.39 | 0 | 0 | 0 | 2700.83 | -5.26 | -2.17 | 3680.85 | -0.46 | -2.72 | 562.83 | 0.0 | 0.0 | 38.52 | 0.0 | 17.8 | 0 | 0 | 0 | 74.7 | 13.63 | -27.9 | 113.22 | 8.59 | -16.94 | 0 | 0 | 0 | 74.7 | 13.63 | -27.9 | 0.00 | 0 | 0 |
| 21Q3 (8) | 477.93 | 114.81 | 3625.1 | 0.35 | -69.83 | -36.36 | 80.11 | 0.53 | 2588.26 | 0 | 0 | 0 | 46.08 | -24.48 | -55.79 | 8.38 | 69.98 | -50.97 | 2.22 | 404.55 | -20.43 | 0.69 | 495.99 | -1.23 | 24.3 | 3.49 | 9.61 | 0 | 0 | 0 | 2850.8 | 3.26 | 3.26 | 3697.94 | -0.73 | -2.91 | 562.83 | 0.0 | 0.0 | 38.52 | 0.0 | 17.8 | 0 | 0 | 0 | 65.74 | 14.61 | -15.89 | 104.26 | 8.74 | -5.95 | 0 | 0 | 0 | 65.74 | 14.61 | -15.89 | 0.00 | 0 | 0 |
| 21Q2 (7) | 222.49 | 444.12 | 350.75 | 1.16 | -11.45 | -8.66 | 79.69 | 1370.3 | -25.05 | 0 | 0 | 0 | 61.02 | -38.16 | -19.76 | 4.93 | -64.12 | 12.56 | 0.44 | -82.47 | -83.21 | 0.12 | -81.77 | 0 | 23.48 | 0.82 | -4.05 | 0 | 0 | 0 | 2760.9 | 0.0 | 3.95 | 3725.09 | -0.73 | -2.96 | 562.83 | 0.0 | 0.0 | 38.52 | 17.8 | 17.8 | 0 | 0 | 0 | 57.36 | -51.12 | -6.07 | 95.88 | -36.1 | 2.24 | 0 | 0 | 0 | 57.36 | -51.12 | -6.07 | 0.00 | 0 | 0 |
| 21Q1 (6) | 40.89 | 527.15 | 300.88 | 1.31 | 129.82 | 59.76 | 5.42 | 0.0 | -30.33 | 0 | 0 | 0 | 98.67 | -14.26 | 2.78 | 13.74 | -46.47 | 21.59 | 2.51 | 15.14 | 34.95 | 0.64 | 14.36 | 0 | 23.29 | 12.57 | -4.67 | 0 | 0 | 0 | 2760.88 | 0.0 | -0.0 | 3752.56 | -0.82 | -3.05 | 562.83 | 0.0 | 0.0 | 32.7 | 0.0 | 32.39 | 0 | 0 | 0 | 117.34 | 13.26 | -11.65 | 150.05 | 10.08 | -4.74 | 0 | 0 | 0 | 117.34 | 13.26 | -11.65 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.52 | -49.18 | -95.99 | 0.57 | 3.64 | -12.31 | 5.42 | 81.88 | -30.33 | 0 | 0 | 0 | 115.08 | 10.41 | -5.67 | 25.67 | 50.2 | 38.38 | 2.18 | -21.86 | -34.53 | 0.56 | -20.48 | 0 | 20.69 | -6.68 | 0.63 | 0 | 0 | 0 | 2760.86 | 0.0 | -20.62 | 3783.75 | -0.66 | -3.02 | 562.83 | 0.0 | 0.0 | 32.7 | 0.0 | 32.39 | 0 | 0 | 0 | 103.6 | 32.55 | -14.75 | 136.31 | 22.96 | -6.77 | 0 | 0 | 0 | 103.6 | 32.55 | -14.75 | 0.00 | 0 | 0 |
| 20Q3 (4) | 12.83 | -74.01 | 0.0 | 0.55 | -56.69 | 0.0 | 2.98 | -97.2 | 0.0 | 0 | 0 | 0.0 | 104.23 | 37.05 | 0.0 | 17.09 | 290.18 | 0.0 | 2.79 | 6.49 | 0.0 | 0.70 | 0 | 0.0 | 22.17 | -9.4 | 0.0 | 0 | 0 | 0.0 | 2760.85 | 3.95 | 0.0 | 3808.9 | -0.77 | 0.0 | 562.83 | 0.0 | 0.0 | 32.7 | 0.0 | 0.0 | 0 | 0 | 0.0 | 78.16 | 27.98 | 0.0 | 110.86 | 18.21 | 0.0 | 0 | 0 | 0.0 | 78.16 | 27.98 | 0.0 | 0.00 | 0 | 0.0 |
