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) | 72.49 | -24.09 | 3.5 | -84.72 | 8.5 | -56.96 | 0 | 0 | 26.81 | -6.72 | 75.0 | -38.36 | 1.58 | -23.67 | 5.89 | -18.18 | 5.13 | -3.93 | 916.39 | 23.89 | 137.95 | 21.27 | 0.01 | 0.0 | 110.43 | 0.0 | 37.81 | -17.82 | 763.8 | 484.53 | 73.74 | -88.6 | 875.34 | 6.27 | -301.43 | 0 | -227.69 | 0 | 0.02 | -35.28 |
| 2022 (9) | 95.5 | -24.63 | 22.9 | 108.18 | 19.75 | 37.63 | 0 | 0 | 28.74 | 6.6 | 121.68 | -29.82 | 2.07 | 10.11 | 7.20 | 3.29 | 5.34 | -28.8 | 739.67 | -43.52 | 113.75 | -61.37 | 0.01 | -99.74 | 110.43 | 50.39 | 46.01 | 52.4 | 130.67 | 0.0 | 647.01 | 15.39 | 823.69 | 14.15 | -413.5 | 0 | 233.51 | -72.02 | 0.03 | 32.33 |
| 2021 (8) | 126.7 | -33.89 | 11.0 | -51.92 | 14.35 | -55.68 | 0 | 0 | 26.96 | -1.46 | 173.39 | 119.26 | 1.88 | 7.43 | 6.97 | 9.02 | 7.5 | -69.07 | 1309.72 | 14.37 | 294.47 | 12.13 | 3.88 | -2.76 | 73.43 | 29.99 | 30.19 | 34.42 | 130.67 | 1430.09 | 560.73 | 27.88 | 721.59 | 53.7 | 273.72 | -32.76 | 834.45 | -1.31 | 0.02 | -71.58 |
| 2020 (7) | 191.64 | -8.39 | 22.88 | 63.08 | 32.38 | 0 | 0 | 0 | 27.36 | -21.51 | 79.08 | -10.09 | 1.75 | -16.27 | 6.40 | 6.68 | 24.25 | -2.81 | 1145.14 | 48.31 | 262.62 | -6.79 | 3.99 | -6.12 | 56.49 | 0.0 | 22.46 | 38.05 | 8.54 | -97.5 | 438.48 | 608.6 | 469.48 | 11.68 | 407.06 | 199.75 | 845.54 | 327.73 | 0.09 | -32.79 |
| 2019 (6) | 209.2 | 40.52 | 14.03 | 46.45 | 0 | 0 | 0 | 0 | 34.86 | -66.79 | 87.95 | -15.6 | 2.09 | -22.01 | 6.00 | 134.85 | 24.95 | -12.73 | 772.13 | 332.64 | 281.75 | 22.93 | 4.25 | -2.3 | 56.49 | 0.0 | 16.27 | -55.93 | 342.24 | 69.44 | 61.88 | -58.93 | 420.39 | 7.91 | 135.8 | 0 | 197.68 | 0 | 0.13 | -60.21 |
| 2018 (5) | 148.88 | -21.01 | 9.58 | -75.05 | 0 | 0 | 0 | 0 | 104.98 | -66.18 | 104.2 | -22.52 | 2.68 | 7.2 | 2.55 | 217.0 | 28.59 | -11.79 | 178.47 | -43.76 | 229.2 | 15.73 | 4.35 | 3.82 | 56.49 | -39.99 | 36.92 | 56.24 | 201.98 | -0.96 | 150.68 | 13.39 | 389.58 | 8.08 | -348.17 | 0 | -197.49 | 0 | 0.32 | 170.35 |
| 2017 (4) | 188.47 | 635.35 | 38.4 | 198.83 | 12.5 | 28.34 | 0 | 0 | 310.44 | 267.21 | 134.48 | 80.39 | 2.5 | -15.25 | 0.81 | -76.92 | 32.41 | -5.68 | 317.33 | -22.42 | 198.05 | 4.02 | 4.19 | -7.91 | 94.14 | 0.0 | 23.63 | -0.13 | 203.93 | 48.53 | 132.89 | 79.48 | 360.45 | 53.38 | -201.98 | 0 | -69.09 | 0 | 0.12 | -69.93 |
| 2016 (3) | 25.63 | 83.46 | 12.85 | 176.34 | 9.74 | -75.59 | 0 | 0 | 84.54 | -1.03 | 74.55 | -2.0 | 2.95 | 1.03 | 3.49 | 2.08 | 34.36 | -4.56 | 409.01 | 9.78 | 190.4 | 23.69 | 4.55 | -2.15 | 94.14 | 0.0 | 23.66 | 5.81 | 137.3 | 82.9 | 74.04 | -5.86 | 235.0 | 33.46 | -251.21 | 0 | -177.17 | 0 | 0.40 | 0.89 |
| 2015 (2) | 13.97 | -48.64 | 4.65 | 18.62 | 39.9 | 1705.43 | 0 | 0 | 85.42 | -5.56 | 76.07 | 6.95 | 2.92 | -25.13 | 3.42 | -20.72 | 36.0 | 120.05 | 372.57 | -3.18 | 153.93 | 29.0 | 4.65 | -42.09 | 94.14 | 0.0 | 22.36 | 43.61 | 75.07 | 0.0 | 78.65 | 16.83 | 176.08 | 11.47 | -184.58 | 0 | -105.93 | 0 | 0.39 | 13.48 |
| 2014 (1) | 27.2 | 51.7 | 3.92 | -81.85 | 2.21 | 33.94 | 0 | 0 | 90.45 | -88.18 | 71.13 | -83.68 | 3.9 | 2.09 | 4.31 | 764.01 | 16.36 | 5.41 | 384.81 | -62.48 | 119.33 | 68.62 | 8.03 | -2.19 | 94.14 | 0.0 | 15.57 | 50.29 | 75.07 | 178.66 | 67.32 | -86.0 | 157.96 | -69.52 | -126.39 | 0 | -59.07 | 0 | 0.35 | -20.99 |
| 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) | 36.93 | -0.67 | -58.98 | 5.5 | -66.67 | -21.43 | 10.45 | 198.57 | -42.58 | 0 | 0 | 0 | 7.05 | 9.81 | 3.98 | 33.35 | -12.33 | -49.13 | 1.36 | -14.47 | 2.26 | 5.19 | -15.35 | 7.91 | 6.03 | 27.22 | 12.08 | 1021.19 | 0.28 | 24.41 | 73.5 | 36.11 | -50.84 | 0.02 | 0.0 | 100.0 | 110.43 | 0.0 | 0.0 | 45.18 | 0.0 | 19.49 | 656.74 | 0.0 | -14.02 | 261.81 | 14.56 | 133.43 | 963.74 | 3.58 | 5.47 | -280.43 | -4.41 | 35.45 | -18.62 | 53.52 | 94.22 | 0.02 | 3.79 | -19.17 |
| 24Q2 (19) | 37.18 | 1.45 | -58.49 | 16.5 | 120.0 | 83.33 | 3.5 | -41.67 | -22.22 | 0 | 0 | 0 | 6.42 | -8.55 | -5.59 | 38.04 | -14.86 | -15.8 | 1.59 | -9.14 | -4.22 | 6.13 | -7.81 | 2.09 | 4.74 | -4.05 | -6.32 | 1018.34 | 3.92 | 17.2 | 54.0 | -6.01 | -63.93 | 0.02 | 100.0 | 0.0 | 110.43 | 0.0 | 0.0 | 45.18 | 19.49 | 19.49 | 656.74 | -14.02 | -14.02 | 228.53 | 93.0 | 390.41 | 930.45 | 1.13 | 9.7 | -268.59 | 2.42 | 17.48 | -40.06 | 74.46 | 85.64 | 0.02 | 0.13 | -23.46 |
| 24Q1 (18) | 36.65 | -49.44 | -61.53 | 7.5 | 114.29 | -5.06 | 6.0 | -29.41 | -76.24 | 0 | 0 | 0 | 7.02 | 22.51 | -6.4 | 44.68 | 220.24 | 3046.48 | 1.75 | 10.76 | -20.09 | 6.65 | 12.78 | -12.02 | 4.94 | -3.7 | -3.14 | 979.97 | 6.94 | 20.57 | 57.45 | -58.35 | -55.45 | 0.01 | 0.0 | 0.0 | 110.43 | 0.0 | 0.0 | 37.81 | 0.0 | -17.82 | 763.8 | 0.0 | 484.53 | 118.41 | 60.58 | -81.74 | 920.02 | 5.1 | 11.5 | -275.24 | 8.69 | 18.41 | -156.83 | 31.12 | -150.42 | 0.02 | -0.64 | -35.59 |
| 23Q4 (17) | 72.49 | -19.49 | -24.09 | 3.5 | -50.0 | -84.72 | 8.5 | -53.3 | -56.96 | 0 | 0 | 0 | 5.73 | -15.49 | -13.05 | -37.16 | -156.68 | 31.41 | 1.58 | 18.8 | -23.67 | 5.89 | 22.61 | -18.18 | 5.13 | -4.65 | -3.93 | 916.39 | 11.64 | 23.89 | 137.95 | -7.73 | 21.27 | 0.01 | 0.0 | 0.0 | 110.43 | 0.0 | 0.0 | 37.81 | 0.0 | -17.82 | 763.8 | 0.0 | 484.53 | 73.74 | -34.25 | -88.6 | 875.34 | -4.2 | 6.27 | -301.43 | 30.61 | 27.1 | -227.69 | 29.35 | -197.51 | 0.02 | -21.73 | -35.28 |
| 23Q3 (16) | 90.04 | 0.54 | -68.01 | 7.0 | -22.22 | -54.55 | 18.2 | 304.44 | -64.02 | 0 | 0 | 0 | 6.78 | -0.29 | 0.15 | 65.56 | 45.11 | -11.01 | 1.33 | -19.88 | -20.83 | 4.81 | -19.91 | -18.57 | 5.38 | 6.32 | -3.41 | 820.84 | -5.53 | 504.05 | 149.5 | -0.13 | -45.98 | 0.01 | -50.0 | -99.78 | 110.43 | 0.0 | 0.0 | 37.81 | 0.0 | -17.82 | 763.8 | 0.0 | 484.53 | 112.16 | 140.69 | -83.94 | 913.76 | 7.73 | 4.41 | -434.42 | -33.47 | 59.64 | -322.26 | -15.56 | 14.71 | 0.03 | -1.71 | -78.27 |
| 23Q2 (15) | 89.56 | -6.0 | 13.87 | 9.0 | 13.92 | -70.87 | 4.5 | -82.18 | -84.55 | 0 | 0 | 0 | 6.8 | -9.33 | -16.36 | 45.18 | 3081.69 | -24.23 | 1.66 | -24.2 | -13.99 | 6.00 | -20.56 | -10.1 | 5.06 | -0.78 | -29.23 | 868.86 | 6.9 | 351.94 | 149.7 | 16.09 | -47.69 | 0.02 | 100.0 | -99.52 | 110.43 | 0.0 | 50.39 | 37.81 | -17.82 | -17.82 | 763.8 | 484.53 | 484.53 | 46.6 | -92.81 | -92.37 | 848.21 | 2.8 | 7.77 | -325.48 | 3.52 | 65.62 | -278.88 | -189.65 | 17.07 | 0.03 | -15.74 | -93.43 |
| 23Q1 (14) | 95.28 | -0.23 | 3.67 | 7.9 | -65.5 | -73.58 | 25.25 | 27.85 | 24.81 | 0 | 0 | 0 | 7.5 | 13.81 | 3.45 | 1.42 | 102.62 | -96.66 | 2.19 | 5.8 | 29.59 | 7.55 | 4.88 | 24.22 | 5.1 | -4.49 | -28.67 | 812.75 | 9.88 | -0.04 | 128.95 | 13.36 | -53.61 | 0.01 | 0.0 | -99.75 | 110.43 | 0.0 | 50.39 | 46.01 | 0.0 | 52.4 | 130.67 | 0.0 | 0.0 | 648.43 | 0.22 | 7.48 | 825.11 | 0.17 | 7.98 | -337.36 | 18.41 | -31.97 | 311.07 | 33.21 | -10.52 | 0.03 | -0.16 | -17.14 |
| 22Q4 (13) | 95.5 | -66.07 | -24.63 | 22.9 | 48.7 | 108.18 | 19.75 | -60.95 | 37.63 | 0 | 0 | 0 | 6.59 | -2.66 | 4.44 | -54.18 | -173.54 | -417.03 | 2.07 | 23.21 | 10.11 | 7.20 | 22.01 | 3.29 | 5.34 | -4.13 | -28.8 | 739.67 | 444.32 | -43.52 | 113.75 | -58.9 | -61.37 | 0.01 | -99.78 | -99.74 | 110.43 | 0.0 | 50.39 | 46.01 | 0.0 | 52.4 | 130.67 | 0.0 | 0.0 | 647.01 | -7.37 | 15.39 | 823.69 | -5.88 | 14.15 | -413.5 | 61.58 | -251.07 | 233.51 | 161.8 | -72.02 | 0.03 | -73.71 | 32.33 |
| 22Q3 (12) | 281.49 | 257.9 | 53.28 | 15.4 | -50.16 | -9.41 | 50.58 | 73.64 | 258.72 | 0 | 0 | 0 | 6.77 | -16.73 | -6.23 | 73.67 | 23.55 | 37.88 | 1.68 | -12.95 | 69.7 | 5.90 | -11.58 | 59.74 | 5.57 | -22.1 | -24.93 | 135.89 | -29.32 | -88.67 | 276.75 | -3.3 | -6.14 | 4.45 | 6.71 | 13.81 | 110.43 | 50.39 | 50.39 | 46.01 | 0.0 | 52.4 | 130.67 | 0.0 | 15.69 | 698.5 | 14.44 | 24.6 | 875.18 | 11.2 | 24.36 | -1076.33 | -13.7 | -698.66 | -377.83 | -12.35 | -151.03 | 0.12 | -70.3 | 74.49 |
| 22Q2 (11) | 78.65 | -14.43 | -57.53 | 30.9 | 3.34 | 30.93 | 29.13 | 43.99 | -41.31 | 0 | 0 | 0 | 8.13 | 12.14 | 15.98 | 59.63 | 40.08 | 79.12 | 1.93 | 14.2 | 33.1 | 6.68 | 9.78 | 16.57 | 7.15 | 0.0 | -70.48 | 192.25 | -76.35 | -83.98 | 286.2 | 2.95 | 15.55 | 4.17 | 3.99 | 6.65 | 73.43 | 0.0 | 0.0 | 46.01 | 52.4 | 52.4 | 130.67 | 0.0 | 15.69 | 610.37 | 1.18 | 20.64 | 787.05 | 3.0 | 21.25 | -946.67 | -270.33 | -477.49 | -336.3 | -196.74 | -144.44 | 0.42 | 963.28 | 442.09 |
| 22Q1 (10) | 91.91 | -27.46 | -50.82 | 29.9 | 171.82 | 11.15 | 20.23 | 40.98 | -50.51 | 0 | 0 | 0 | 7.25 | 14.9 | 12.93 | 42.57 | 149.09 | -38.83 | 1.69 | -10.11 | 3.05 | 6.08 | -12.79 | -0.62 | 7.15 | -4.67 | -70.49 | 813.06 | -37.92 | -21.49 | 277.99 | -5.6 | 14.08 | 4.01 | 3.35 | 0.0 | 73.43 | 0.0 | 29.99 | 30.19 | 0.0 | 34.42 | 130.67 | 0.0 | 15.69 | 603.28 | 7.59 | 18.73 | 764.14 | 5.9 | 18.74 | -255.63 | -193.39 | -299.15 | 347.65 | -58.34 | -45.38 | 0.04 | 59.44 | -57.74 |
| 21Q4 (9) | 126.7 | -31.01 | -33.89 | 11.0 | -35.29 | -51.92 | 14.35 | 1.77 | -55.68 | 0 | 0 | 0 | 6.31 | -12.6 | 2.77 | 17.09 | -68.01 | 2450.75 | 1.88 | 89.9 | 7.43 | 6.97 | 88.7 | 9.02 | 7.5 | 1.08 | -69.07 | 1309.72 | 9.23 | 14.37 | 294.47 | -0.13 | 12.13 | 3.88 | -0.77 | -2.76 | 73.43 | 0.0 | 29.99 | 30.19 | 0.0 | 34.42 | 130.67 | 15.69 | 1430.09 | 560.73 | 0.02 | 27.88 | 721.59 | 2.53 | 53.7 | 273.72 | 52.24 | -32.76 | 834.45 | 12.7 | -1.31 | 0.02 | -65.34 | -71.58 |
| 21Q3 (8) | 183.64 | -0.85 | -9.68 | 17.0 | -27.97 | -8.11 | 14.1 | -71.59 | -35.17 | 0 | 0 | 0 | 7.22 | 3.0 | 25.57 | 53.43 | 60.5 | 41.31 | 0.99 | -31.72 | -21.43 | 3.70 | -35.47 | -16.71 | 7.42 | -69.36 | -69.94 | 1199.04 | -0.09 | 25.53 | 294.85 | 19.04 | 3.62 | 3.91 | 0.0 | -4.63 | 73.43 | 0.0 | 29.99 | 30.19 | 0.0 | 34.42 | 112.95 | 0.0 | 1222.6 | 560.6 | 10.8 | 27.74 | 703.75 | 8.42 | 49.78 | 179.79 | -28.31 | -17.57 | 740.39 | -2.16 | 12.7 | 0.07 | -7.74 | -34.25 |
| 21Q2 (7) | 185.21 | -0.9 | -12.69 | 23.6 | -12.27 | -12.59 | 49.63 | 21.4 | 0 | 0 | 0 | 0 | 7.01 | 9.19 | -17.43 | 33.29 | -52.16 | 209.67 | 1.45 | -11.59 | -36.4 | 5.73 | -6.42 | 0 | 24.22 | -0.04 | -1.34 | 1200.07 | 15.89 | 35.15 | 247.69 | 1.64 | -0.65 | 3.91 | -2.49 | -6.68 | 73.43 | 29.99 | 29.99 | 30.19 | 34.42 | 34.42 | 112.95 | 0.0 | 1222.6 | 505.95 | -0.43 | 26.15 | 649.1 | 0.87 | 50.23 | 250.78 | 95.37 | 22.03 | 756.73 | 18.89 | 24.76 | 0.08 | -17.11 | -42.02 |
| 21Q1 (6) | 186.89 | -2.48 | -13.3 | 26.9 | 17.57 | 66.05 | 40.88 | 26.25 | 0 | 0 | 0 | 0 | 6.42 | 4.56 | -8.02 | 69.59 | 10286.57 | 133.13 | 1.64 | -6.29 | 17.14 | 6.12 | -4.33 | 0 | 24.23 | -0.08 | -2.53 | 1035.56 | -9.57 | 81.89 | 243.69 | -7.21 | -13.11 | 4.01 | 0.5 | -6.31 | 56.49 | 0.0 | 0.0 | 22.46 | 0.0 | 38.05 | 112.95 | 1222.6 | -67.0 | 508.11 | 15.88 | 453.07 | 643.53 | 37.07 | 42.89 | 128.36 | -68.47 | 225.41 | 636.47 | -24.73 | 6173.19 | 0.09 | 7.21 | -49.39 |
| 20Q4 (5) | 191.64 | -5.74 | -8.39 | 22.88 | 23.68 | 63.08 | 32.38 | 48.87 | 0 | 0 | 0 | 0 | 6.14 | 6.78 | -14.48 | 0.67 | -98.23 | 105.18 | 1.75 | 38.89 | -16.27 | 6.40 | 44.17 | 0 | 24.25 | -1.74 | -2.81 | 1145.14 | 19.89 | 47.54 | 262.62 | -7.71 | -6.79 | 3.99 | -2.68 | -6.12 | 56.49 | 0.0 | 0.0 | 22.46 | 0.0 | 38.05 | 8.54 | 0.0 | -97.5 | 438.48 | -0.08 | 608.6 | 469.48 | -0.08 | 11.68 | 407.06 | 86.62 | 199.75 | 845.54 | 28.7 | 327.73 | 0.09 | -19.8 | -32.79 |
| 20Q3 (4) | 203.32 | -4.15 | 0.0 | 18.5 | -31.48 | 0.0 | 21.75 | 0 | 0.0 | 0 | 0 | 0.0 | 5.75 | -32.27 | 0.0 | 37.81 | 251.72 | 0.0 | 1.26 | -44.74 | 0.0 | 4.44 | 0 | 0.0 | 24.68 | 0.53 | 0.0 | 955.19 | 7.57 | 0.0 | 284.55 | 14.14 | 0.0 | 4.1 | -2.15 | 0.0 | 56.49 | 0.0 | 0.0 | 22.46 | 0.0 | 0.0 | 8.54 | 0.0 | 0.0 | 438.85 | 9.42 | 0.0 | 469.85 | 8.74 | 0.0 | 218.12 | 6.14 | 0.0 | 656.97 | 8.31 | 0.0 | 0.11 | -18.65 | 0.0 |
