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) | 199.58 | 15.67 | 124.5 | -15.32 | 5.18 | -45.47 | 0 | 0 | 367.25 | 2.4 | 27.52 | 42.59 | 13.4 | 1.9 | 3.65 | -0.49 | 21.08 | -11.17 | 175.63 | -6.18 | 145.62 | 47.09 | 23.94 | -0.83 | 141.69 | 0.0 | 39.3 | 5.39 | 26.48 | -0.38 | 20.86 | -25.47 | 86.64 | -5.68 | 52.42 | 6.09 | 73.28 | -5.32 | 0.16 | -26.12 |
| 2022 (9) | 172.55 | -11.66 | 147.02 | 48.97 | 9.5 | 0 | 2.03 | 0 | 358.64 | 1.57 | 19.3 | 59.77 | 13.15 | -2.52 | 3.67 | -4.03 | 23.73 | -2.79 | 187.2 | -2.14 | 99.0 | -43.72 | 24.14 | -0.62 | 141.69 | 0.0 | 37.29 | 3.27 | 26.58 | 1.45 | 27.99 | 26.31 | 91.86 | 8.75 | 49.41 | -4.76 | 77.4 | 4.54 | 0.22 | 0.71 |
| 2021 (8) | 195.32 | 32.05 | 98.69 | 9.1 | 0 | 0 | 0 | 0 | 353.08 | -5.31 | 12.08 | -37.7 | 13.49 | 85.81 | 3.82 | 96.23 | 24.41 | 2.82 | 191.29 | -0.3 | 175.9 | 16.18 | 24.29 | -5.89 | 141.69 | 0.0 | 36.11 | 5.43 | 26.2 | -3.29 | 22.16 | -17.77 | 84.47 | -4.33 | 51.88 | 4.72 | 74.04 | -3.2 | 0.22 | 2.13 |
| 2020 (7) | 147.91 | 10.18 | 90.46 | -6.07 | 3.0 | -88.19 | 1.87 | 0 | 372.88 | -1.6 | 19.39 | 8.81 | 7.26 | -20.04 | 1.95 | -18.74 | 23.74 | -14.64 | 191.87 | -0.04 | 151.4 | 0.93 | 25.81 | 4.16 | 141.69 | 0.0 | 34.25 | 3.82 | 27.09 | -5.45 | 26.95 | 39.56 | 88.29 | 9.07 | 49.54 | -6.44 | 76.49 | 5.85 | 0.22 | 3.58 |
| 2019 (6) | 134.24 | -8.02 | 96.31 | -25.68 | 25.4 | 0 | 0 | 0 | 378.96 | -3.43 | 17.82 | 35.2 | 9.08 | -47.79 | 2.40 | -45.93 | 27.81 | 1.91 | 191.94 | 10.5 | 150.0 | -0.6 | 24.78 | -28.15 | 141.69 | 0.0 | 32.99 | 4.17 | 28.65 | 7.87 | 19.31 | -7.25 | 80.95 | 2.4 | 52.95 | 25.15 | 72.26 | 14.46 | 0.21 | -3.75 |
| 2018 (5) | 145.95 | -9.44 | 129.58 | -0.97 | 0 | 0 | 12.26 | -1.76 | 392.43 | -4.67 | 13.18 | -14.19 | 17.39 | 40.36 | 4.43 | 47.24 | 27.29 | 5.65 | 173.7 | 1.09 | 150.9 | 13.82 | 34.49 | -31.84 | 141.69 | 0.0 | 31.67 | 5.11 | 26.56 | 0.45 | 20.82 | -8.48 | 79.05 | -0.34 | 42.31 | 15.0 | 63.13 | 6.03 | 0.22 | 1.61 |
| 2017 (4) | 161.16 | 19.29 | 130.85 | 30.61 | 44.98 | -24.59 | 12.48 | -2.04 | 411.67 | -5.35 | 15.36 | 35.45 | 12.39 | 31.25 | 3.01 | 38.68 | 25.83 | -6.45 | 171.82 | -7.65 | 132.58 | -16.9 | 50.6 | -18.98 | 141.69 | 0.0 | 30.13 | 3.9 | 26.44 | 4.51 | 22.75 | 12.96 | 79.32 | 6.57 | 36.79 | -3.06 | 59.54 | 2.5 | 0.21 | -0.53 |
| 2016 (3) | 135.1 | 34.74 | 100.18 | 5.45 | 59.65 | 204.49 | 12.74 | 10.3 | 434.96 | -3.34 | 11.34 | -33.88 | 9.44 | 35.24 | 2.17 | 39.91 | 27.61 | -7.87 | 186.05 | -3.09 | 159.55 | -19.52 | 62.45 | -13.76 | 141.69 | 0.0 | 29.0 | 6.3 | 25.3 | 2.8 | 20.14 | -24.68 | 74.43 | -5.34 | 37.95 | -5.03 | 58.09 | -12.91 | 0.21 | 3.87 |
| 2015 (2) | 100.27 | -8.45 | 95.0 | 42.34 | 19.59 | -29.12 | 11.55 | 3.68 | 449.98 | -2.03 | 17.15 | 12.53 | 6.98 | -2.92 | 1.55 | -0.91 | 29.97 | 4.39 | 191.99 | -0.08 | 198.24 | -12.05 | 72.41 | 0.19 | 141.69 | -1.55 | 27.28 | 5.94 | 24.61 | 0.0 | 26.74 | -8.92 | 78.63 | -1.38 | 39.96 | -32.28 | 66.7 | -24.52 | 0.21 | 4.53 |
| 2014 (1) | 109.53 | -17.15 | 66.74 | -10.56 | 27.64 | -29.83 | 11.14 | 16.41 | 459.29 | -1.76 | 15.24 | -30.28 | 7.19 | -15.31 | 1.57 | -13.79 | 28.71 | -3.53 | 192.14 | 58.53 | 225.41 | -5.42 | 72.27 | -6.33 | 143.92 | 2.0 | 25.75 | 9.16 | 24.61 | 27.45 | 29.36 | -28.3 | 79.73 | -4.91 | 59.01 | 61.23 | 88.37 | 13.95 | 0.20 | -6.25 |
| 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) | 132.5 | -19.07 | -0.96 | 117.48 | 1.61 | 3.78 | 2.75 | 0.73 | 957.69 | 0 | 0 | -100.0 | 76.9 | -2.01 | -6.78 | 4.29 | -20.41 | -40.25 | 10.97 | -27.78 | -21.31 | 3.11 | -26.64 | -17.02 | 25.17 | 27.7 | -6.74 | 176.76 | -0.06 | 1.05 | 167.35 | 0.46 | 22.27 | 23.63 | -0.55 | -1.42 | 141.69 | 0.0 | 0.0 | 40.34 | 0.0 | 2.65 | 16.82 | 0.0 | -36.48 | 22.34 | 23.84 | -31.97 | 79.49 | 5.7 | -19.4 | 62.2 | 4.34 | 29.83 | 84.54 | 8.87 | 4.69 | 0.15 | -1.2 | -31.49 |
| 24Q2 (19) | 163.73 | 0.79 | 25.34 | 115.62 | -17.08 | 0.05 | 2.73 | 290.0 | 0 | 0 | 0 | -100.0 | 78.48 | -11.03 | -4.91 | 5.39 | -6.91 | -25.55 | 15.19 | -2.06 | 86.84 | 4.24 | -0.96 | 93.82 | 19.71 | -12.17 | -4.97 | 176.87 | -0.42 | -4.46 | 166.59 | 14.02 | 27.66 | 23.76 | -0.38 | -1.16 | 141.69 | 0.0 | 0.0 | 40.34 | 2.65 | 2.65 | 16.82 | -36.48 | -36.48 | 18.04 | -32.36 | -29.34 | 75.2 | -18.66 | -17.64 | 59.61 | 8.76 | 12.49 | 77.65 | -4.7 | -1.11 | 0.15 | -5.45 | -29.51 |
| 24Q1 (18) | 162.45 | -18.6 | 30.16 | 139.44 | 12.0 | 21.7 | 0.7 | -86.49 | 0 | 0 | 0 | -100.0 | 88.21 | -19.35 | -5.01 | 5.79 | 10.92 | -26.52 | 15.51 | 15.75 | 90.77 | 4.28 | 17.23 | 89.86 | 22.44 | 6.45 | -9.92 | 177.61 | 1.13 | -5.37 | 146.11 | 0.34 | 14.28 | 23.85 | -0.38 | -1.2 | 141.69 | 0.0 | 0.0 | 39.3 | 0.0 | 5.39 | 26.48 | 0.0 | -0.38 | 26.67 | 27.85 | -25.65 | 92.45 | 6.71 | -7.31 | 54.81 | 4.56 | 7.32 | 81.48 | 11.19 | -6.28 | 0.16 | -0.61 | -27.23 |
| 23Q4 (17) | 199.58 | 49.19 | 15.67 | 124.5 | 9.98 | -15.32 | 5.18 | 1892.31 | -45.47 | 0 | -100.0 | -100.0 | 109.38 | 32.6 | -4.31 | 5.22 | -27.3 | -16.61 | 13.4 | -3.87 | 1.9 | 3.65 | -2.58 | -0.49 | 21.08 | -21.9 | -11.17 | 175.63 | 0.41 | -6.18 | 145.62 | 6.39 | 47.09 | 23.94 | -0.13 | -0.83 | 141.69 | 0.0 | 0.0 | 39.3 | 0.0 | 5.39 | 26.48 | 0.0 | -0.38 | 20.86 | -36.48 | -25.47 | 86.64 | -12.15 | -5.68 | 52.42 | 9.41 | 6.09 | 73.28 | -9.25 | -5.32 | 0.16 | -26.21 | -26.12 |
| 23Q3 (16) | 133.78 | 2.41 | 15.33 | 113.2 | -2.04 | -5.69 | 0.26 | 0 | -99.51 | 2.07 | 4.02 | 0.49 | 82.49 | -0.05 | 0.28 | 7.18 | -0.83 | -9.57 | 13.94 | 71.46 | 73.17 | 3.75 | 71.36 | 68.8 | 26.99 | 30.14 | 0.26 | 174.92 | -5.52 | -6.97 | 136.87 | 4.88 | 81.53 | 23.97 | -0.29 | -0.37 | 141.69 | 0.0 | 0.0 | 39.3 | 0.0 | 5.39 | 26.48 | 0.0 | -0.38 | 32.84 | 28.63 | 57.43 | 98.62 | 8.01 | 16.39 | 47.91 | -9.59 | -1.07 | 80.75 | 2.84 | 16.54 | 0.22 | 1.65 | 0.67 |
| 23Q2 (15) | 130.63 | 4.66 | 20.09 | 115.56 | 0.86 | -22.22 | 0 | 0 | -100.0 | 1.99 | -2.45 | -2.45 | 82.53 | -11.12 | 15.51 | 7.24 | -8.12 | 2884.62 | 8.13 | 0.0 | 18.17 | 2.19 | -2.98 | 11.48 | 20.74 | -16.74 | -8.27 | 185.13 | -1.36 | -1.47 | 130.5 | 2.07 | 10.88 | 24.04 | -0.41 | -0.54 | 141.69 | 0.0 | 0.0 | 39.3 | 5.39 | 5.39 | 26.48 | -0.38 | -0.38 | 25.53 | -28.83 | 97.14 | 91.31 | -8.45 | 18.86 | 52.99 | 3.76 | 2.89 | 78.52 | -9.68 | 21.83 | 0.22 | -2.39 | -0.19 |
| 23Q1 (14) | 124.81 | -27.67 | -7.53 | 114.58 | -22.07 | 6.53 | 0 | -100.0 | -100.0 | 2.04 | 0.49 | -1.92 | 92.86 | -18.76 | 2.47 | 7.88 | 25.88 | 47.01 | 8.13 | -38.17 | 12.76 | 2.25 | -38.56 | 9.45 | 24.91 | 4.97 | -5.89 | 187.69 | 0.26 | -2.13 | 127.85 | 29.14 | -8.15 | 24.14 | 0.0 | -0.58 | 141.69 | 0.0 | 0.0 | 37.29 | 0.0 | 3.27 | 26.58 | 0.0 | 1.45 | 35.87 | 28.15 | 30.29 | 99.74 | 8.58 | 11.02 | 51.07 | 3.36 | -8.23 | 86.94 | 12.33 | 4.52 | 0.22 | 0.91 | 1.83 |
| 22Q4 (13) | 172.55 | 48.75 | -11.66 | 147.02 | 22.49 | 48.97 | 9.5 | -82.28 | 0 | 2.03 | -1.46 | 0 | 114.31 | 38.96 | -3.51 | 6.26 | -21.16 | 100.64 | 13.15 | 63.35 | -2.52 | 3.67 | 65.25 | -4.03 | 23.73 | -11.85 | -2.79 | 187.2 | -0.44 | -2.14 | 99.0 | 31.3 | -43.72 | 24.14 | 0.33 | -0.62 | 141.69 | 0.0 | 0.0 | 37.29 | 0.0 | 3.27 | 26.58 | 0.0 | 1.45 | 27.99 | 34.18 | 26.31 | 91.86 | 8.41 | 8.75 | 49.41 | 2.02 | -4.76 | 77.4 | 11.7 | 4.54 | 0.22 | 0.53 | 0.71 |
| 22Q3 (12) | 116.0 | 6.64 | 10.49 | 120.03 | -19.22 | -6.56 | 53.6 | 173.47 | 1686.67 | 2.06 | 0.98 | 0 | 82.26 | 15.13 | 16.91 | 7.94 | 3153.85 | 148.9 | 8.05 | 17.01 | 8.64 | 2.22 | 13.17 | 6.78 | 26.92 | 19.06 | -8.4 | 188.03 | 0.07 | -1.59 | 75.4 | -35.94 | -50.46 | 24.06 | -0.46 | -16.37 | 141.69 | 0.0 | 0.0 | 37.29 | 0.0 | 3.27 | 26.58 | 0.0 | 1.45 | 20.86 | 61.08 | 7.3 | 84.73 | 10.3 | 3.65 | 48.43 | -5.96 | -5.94 | 69.29 | 7.51 | -2.31 | 0.22 | 0.79 | 2.26 |
| 22Q2 (11) | 108.78 | -19.4 | 32.06 | 148.58 | 38.14 | 11.36 | 19.6 | 0.0 | 0 | 2.04 | -1.92 | 0 | 71.45 | -21.15 | 0.88 | -0.26 | -104.85 | 79.37 | 6.88 | -4.58 | 41.86 | 1.96 | -4.75 | 50.1 | 22.61 | -14.58 | 5.11 | 187.9 | -2.02 | -1.93 | 117.7 | -15.45 | -27.29 | 24.17 | -0.45 | -7.5 | 141.69 | 0.0 | 0.0 | 37.29 | 3.27 | 3.27 | 26.58 | 1.45 | 1.45 | 12.95 | -52.96 | -20.06 | 76.82 | -14.49 | -2.14 | 51.5 | -7.46 | -7.99 | 64.45 | -22.52 | -10.7 | 0.22 | -0.41 | -2.22 |
| 22Q1 (10) | 134.97 | -30.9 | 38.42 | 107.56 | 8.99 | 6.88 | 19.6 | 0 | 553.33 | 2.08 | 0 | 0 | 90.62 | -23.51 | -3.0 | 5.36 | 71.79 | -23.76 | 7.21 | -46.55 | 23.46 | 2.06 | -46.13 | 33.92 | 26.47 | 8.44 | -2.18 | 191.77 | 0.25 | -0.37 | 139.2 | -20.86 | -3.06 | 24.28 | -0.04 | -6.9 | 141.69 | 0.0 | 0.0 | 36.11 | 0.0 | 5.43 | 26.2 | 0.0 | -3.29 | 27.53 | 24.23 | -19.01 | 89.84 | 6.36 | -5.76 | 55.65 | 7.27 | 4.57 | 83.18 | 12.34 | -4.62 | 0.22 | -0.2 | 1.88 |
| 21Q4 (9) | 195.32 | 86.04 | 32.05 | 98.69 | -23.17 | 9.1 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 118.47 | 68.38 | -2.89 | 3.12 | -2.19 | -57.26 | 13.49 | 82.05 | 85.81 | 3.82 | 83.87 | 96.23 | 24.41 | -16.94 | 2.82 | 191.29 | 0.12 | -0.3 | 175.9 | 15.57 | 16.18 | 24.29 | -15.57 | -5.89 | 141.69 | 0.0 | 0.0 | 36.11 | 0.0 | 5.43 | 26.2 | 0.0 | -3.29 | 22.16 | 13.99 | -17.77 | 84.47 | 3.33 | -4.33 | 51.88 | 0.76 | 4.72 | 74.04 | 4.38 | -3.2 | 0.22 | 2.08 | 2.13 |
| 21Q3 (8) | 104.99 | 27.46 | 37.12 | 128.45 | -3.73 | 29.17 | 3.0 | 0 | -80.0 | 0 | 0 | -100.0 | 70.36 | -0.66 | -17.28 | 3.19 | 353.17 | -60.81 | 7.41 | 52.78 | 20.68 | 2.08 | 59.08 | 24.8 | 29.39 | 36.63 | -5.41 | 191.06 | -0.28 | 0.47 | 152.2 | -5.98 | 11.83 | 28.77 | 10.1 | 11.64 | 141.69 | 0.0 | 0.0 | 36.11 | 0.0 | 5.43 | 26.2 | 0.0 | -3.29 | 19.44 | 20.0 | -4.61 | 81.75 | 4.14 | 0.04 | 51.49 | -8.0 | 10.45 | 70.93 | -1.72 | 5.87 | 0.22 | -3.63 | 0.25 |
| 21Q2 (7) | 82.37 | -15.53 | -0.31 | 133.42 | 32.57 | 11.23 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 70.83 | -24.18 | -10.89 | -1.26 | -117.92 | -139.62 | 4.85 | -16.95 | -35.51 | 1.31 | -15.02 | 0 | 21.51 | -20.51 | 3.26 | 191.59 | -0.47 | 1.28 | 161.88 | 12.74 | 58.09 | 26.13 | 0.19 | 3.08 | 141.69 | 0.0 | 0.0 | 36.11 | 5.43 | 5.43 | 26.2 | -3.29 | -3.29 | 16.2 | -52.34 | 32.35 | 78.5 | -17.65 | 6.69 | 55.97 | 5.17 | 14.15 | 72.17 | -17.25 | 17.79 | 0.22 | 3.77 | 3.81 |
| 21Q1 (6) | 97.51 | -34.07 | -17.89 | 100.64 | 11.25 | -29.86 | 3.0 | 0.0 | -88.46 | 0 | -100.0 | 0 | 93.42 | -23.42 | 8.2 | 7.03 | -3.7 | 801.28 | 5.84 | -19.56 | -4.73 | 1.54 | -21.06 | 0 | 27.06 | 13.98 | -4.01 | 192.49 | 0.32 | 1.43 | 143.59 | -5.16 | -4.34 | 26.08 | 1.05 | 3.29 | 141.69 | 0.0 | 0.0 | 34.25 | 0.0 | 3.82 | 27.09 | 0.0 | -5.45 | 33.99 | 26.12 | 69.19 | 95.33 | 7.97 | 16.64 | 53.22 | 7.43 | 21.23 | 87.21 | 14.01 | 36.29 | 0.22 | 0.04 | 1.16 |
| 20Q4 (5) | 147.91 | 93.17 | 10.18 | 90.46 | -9.03 | -6.07 | 3.0 | -80.0 | -88.19 | 1.87 | 2.19 | 0 | 121.99 | 43.42 | 3.5 | 7.3 | -10.32 | 14.6 | 7.26 | 18.24 | -20.04 | 1.95 | 16.93 | 0 | 23.74 | -23.59 | -14.64 | 191.87 | 0.89 | -0.04 | 151.4 | 11.24 | 0.93 | 25.81 | 0.16 | 4.16 | 141.69 | 0.0 | 0.0 | 34.25 | 0.0 | 3.82 | 27.09 | 0.0 | -5.45 | 26.95 | 32.24 | 39.56 | 88.29 | 8.04 | 9.07 | 49.54 | 6.26 | -6.44 | 76.49 | 14.16 | 5.85 | 0.22 | 0.2 | 3.58 |
| 20Q3 (4) | 76.57 | -7.33 | 0.0 | 99.44 | -17.1 | 0.0 | 15.0 | -60.53 | 0.0 | 1.83 | 0 | 0.0 | 85.06 | 7.01 | 0.0 | 8.14 | 155.97 | 0.0 | 6.14 | -18.35 | 0.0 | 1.67 | 0 | 0.0 | 31.07 | 49.16 | 0.0 | 190.17 | 0.53 | 0.0 | 136.1 | 32.91 | 0.0 | 25.77 | 1.66 | 0.0 | 141.69 | 0.0 | 0.0 | 34.25 | 0.0 | 0.0 | 27.09 | 0.0 | 0.0 | 20.38 | 66.5 | 0.0 | 81.72 | 11.06 | 0.0 | 46.62 | -4.92 | 0.0 | 67.0 | 9.35 | 0.0 | 0.22 | -0.21 | 0.0 |
