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) | 123.99 | 40.55 | 8.18 | 57.01 | 3.78 | -11.89 | 0 | 0 | 347.93 | 7.13 | 37.45 | 46.0 | 86.24 | 20.43 | 24.79 | 12.41 | 59.43 | -8.99 | 16.19 | 7.08 | 14.5 | -4.98 | 6.91 | -0.72 | 60.99 | 1.06 | 28.98 | 9.69 | 2.0 | -82.79 | 87.35 | 33.38 | 118.33 | 14.28 | -2.63 | 0 | 84.72 | 33.44 | 0.09 | 7.38 |
| 2022 (9) | 88.22 | 52.5 | 5.21 | 3621.43 | 4.29 | 50.0 | 0 | 0 | 324.76 | 7.95 | 25.65 | -39.99 | 71.61 | -4.1 | 22.05 | -11.16 | 65.3 | -14.01 | 15.12 | 10.93 | 15.26 | -15.83 | 6.96 | 6.58 | 60.35 | 0.97 | 26.42 | 19.44 | 11.62 | 70.38 | 65.49 | -7.19 | 103.54 | 4.06 | -2.0 | 0 | 63.49 | 7.72 | 0.09 | -0.2 |
| 2021 (8) | 57.85 | 1.38 | 0.14 | -96.56 | 2.86 | 58.89 | 0 | 0 | 300.84 | 8.07 | 42.74 | 65.85 | 74.67 | -0.8 | 24.82 | -8.2 | 75.94 | 39.52 | 13.63 | -8.34 | 18.13 | -6.16 | 6.53 | -4.95 | 59.77 | 1.44 | 22.12 | 13.32 | 6.82 | -8.09 | 70.56 | 38.98 | 99.5 | 28.04 | -11.62 | 0 | 58.94 | 34.11 | 0.09 | -10.23 |
| 2020 (7) | 57.06 | 3.9 | 4.07 | -27.06 | 1.8 | -19.28 | 0 | 0 | 278.38 | 3.28 | 25.77 | 21.04 | 75.27 | 18.35 | 27.04 | 14.59 | 54.43 | 5.87 | 14.87 | -2.43 | 19.32 | 4.43 | 6.87 | -6.78 | 58.92 | 1.06 | 19.52 | 12.18 | 7.42 | 79.66 | 50.77 | 9.14 | 77.71 | 14.2 | -6.82 | 0 | 43.95 | 12.4 | 0.10 | -4.5 |
| 2019 (6) | 54.92 | 6.0 | 5.58 | 402.7 | 2.23 | -27.12 | 0 | 0 | 269.53 | 9.15 | 21.29 | -3.75 | 63.6 | 19.57 | 23.60 | 9.55 | 51.41 | 6.79 | 15.24 | -7.41 | 18.5 | 1.65 | 7.37 | 1.38 | 58.3 | 0.66 | 17.4 | 14.62 | 4.13 | 29.87 | 46.52 | 1.57 | 68.05 | 6.06 | -7.42 | 0 | 39.1 | -6.62 | 0.10 | 5.82 |
| 2018 (5) | 51.81 | 16.69 | 1.11 | -69.67 | 3.06 | 2.0 | 0 | 0 | 246.94 | 11.25 | 22.12 | 15.81 | 53.19 | -5.05 | 21.54 | -14.65 | 48.14 | 14.4 | 16.46 | 7.44 | 18.2 | 12.14 | 7.27 | 495.9 | 57.92 | 1.33 | 15.18 | 14.39 | 3.18 | 1490.0 | 45.8 | 5.55 | 64.16 | 12.84 | -3.93 | 0 | 41.87 | 3.61 | 0.10 | 0.23 |
| 2017 (4) | 44.4 | -21.04 | 3.66 | -55.09 | 3.0 | 194.12 | 0 | 0 | 221.97 | 8.77 | 19.1 | -8.17 | 56.02 | 4.34 | 25.24 | -4.07 | 42.08 | 26.71 | 15.32 | -9.08 | 16.23 | 1.69 | 1.22 | 17.31 | 57.16 | 0.51 | 13.27 | 18.59 | 0.2 | 0.0 | 43.39 | -0.16 | 56.86 | 3.66 | -2.98 | 0 | 40.41 | -9.7 | 0.10 | 5.87 |
| 2016 (3) | 56.23 | 0.32 | 8.15 | -21.56 | 1.02 | 22.89 | 0 | 0 | 204.07 | 11.3 | 20.8 | 63.27 | 53.69 | 12.98 | 26.31 | 1.51 | 33.21 | 23.96 | 16.85 | 25.65 | 15.96 | 467.97 | 1.04 | 5.05 | 56.87 | -2.54 | 11.19 | 12.8 | 0.2 | 0.0 | 43.46 | 18.74 | 54.85 | 17.43 | 1.29 | -82.28 | 44.75 | 1.98 | 0.09 | 4.65 |
| 2015 (2) | 56.05 | 0.39 | 10.39 | -53.74 | 0.83 | -42.36 | 0 | 0 | 183.35 | 12.54 | 12.74 | 44.77 | 47.52 | -4.21 | 25.92 | -14.89 | 26.79 | -4.9 | 13.41 | 3.15 | 2.81 | -60.48 | 0.99 | -5.71 | 58.35 | 0.26 | 9.92 | 9.73 | 0.2 | 0.0 | 36.6 | 12.79 | 46.71 | 12.04 | 7.28 | -14.05 | 43.88 | 7.23 | 0.09 | 31.42 |
| 2014 (1) | 55.83 | 30.75 | 22.46 | 19.28 | 1.44 | -35.14 | 0 | 0 | 162.92 | 7.06 | 8.8 | 118.91 | 49.61 | 20.47 | 30.45 | 12.53 | 28.17 | 8.1 | 13.0 | 13.04 | 7.11 | -9.54 | 1.05 | 6.06 | 58.2 | 0.0 | 9.04 | 4.63 | 0.2 | -90.87 | 32.45 | 15.32 | 41.69 | 6.98 | 8.47 | 139.94 | 40.92 | 29.21 | 0.07 | -2.72 |
| 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) | 123.13 | 9.44 | 7.62 | 5.02 | -50.35 | -39.45 | 3.34 | -4.02 | -15.66 | 0 | 0 | 0 | 91.36 | 5.57 | 1.11 | 11.35 | -1.73 | 3.09 | 79.94 | -1.5 | -6.67 | 22.54 | -1.78 | -9.98 | 64.69 | 1.83 | 11.69 | 16.62 | 0.12 | 2.78 | 17.5 | -3.26 | 21.78 | 7.06 | -3.16 | -1.4 | 61.52 | 0.51 | 0.98 | 32.76 | 0.0 | 13.04 | 2.63 | 0.0 | 31.5 | 86.86 | 15.08 | 10.26 | 122.25 | 10.26 | 11.38 | 3.89 | -46.64 | -13.56 | 90.75 | 9.64 | 8.97 | 0.10 | -2.66 | 4.44 |
| 24Q2 (19) | 112.51 | -17.43 | 22.65 | 10.11 | -14.47 | 22.55 | 3.48 | 1.16 | -9.61 | 0 | 0 | 0 | 86.54 | -0.59 | 0.3 | 11.55 | 4.62 | 13.24 | 81.16 | 1.23 | -1.08 | 22.95 | 1.16 | -4.31 | 63.53 | 3.82 | 16.04 | 16.6 | 0.61 | 13.23 | 18.09 | 30.71 | 22.06 | 7.29 | 1.25 | 4.44 | 61.21 | 0.05 | 0.62 | 32.76 | 13.04 | 13.04 | 2.63 | 31.5 | 31.5 | 75.48 | 10.77 | 11.56 | 110.87 | 11.85 | 12.4 | 7.29 | 32.3 | 344.63 | 82.77 | 12.38 | 27.97 | 0.10 | -1.71 | 5.17 |
| 24Q1 (18) | 136.26 | 9.9 | 32.52 | 11.82 | 44.5 | 66.24 | 3.44 | -8.99 | -22.17 | 0 | 0 | 0 | 87.05 | -3.0 | 6.74 | 11.04 | 28.82 | 44.13 | 80.17 | -7.04 | 13.86 | 22.68 | -8.49 | 6.55 | 61.19 | 2.96 | 6.36 | 16.5 | 1.91 | 8.7 | 13.84 | -4.55 | -3.55 | 7.2 | 4.2 | 5.11 | 61.18 | 0.31 | 0.87 | 28.98 | 0.0 | 9.69 | 2.0 | 0.0 | -82.79 | 68.14 | -21.99 | 35.25 | 99.12 | -16.23 | 12.1 | 5.51 | 309.51 | 286.15 | 73.65 | -13.07 | 55.31 | 0.10 | 7.55 | 6.58 |
| 23Q4 (17) | 123.99 | 8.37 | 40.55 | 8.18 | -1.33 | 57.01 | 3.78 | -4.55 | -11.89 | 0 | 0 | 0 | 89.74 | -0.69 | 6.94 | 8.57 | -22.16 | -19.0 | 86.24 | 0.69 | 20.43 | 24.79 | -1.0 | 12.41 | 59.43 | 2.61 | -8.99 | 16.19 | 0.12 | 7.08 | 14.5 | 0.9 | -4.98 | 6.91 | -3.49 | -0.72 | 60.99 | 0.11 | 1.06 | 28.98 | 0.0 | 9.69 | 2.0 | 0.0 | -82.79 | 87.35 | 10.88 | 33.38 | 118.33 | 7.81 | 14.28 | -2.63 | -158.44 | -31.5 | 84.72 | 1.73 | 33.44 | 0.09 | 1.49 | 7.38 |
| 23Q3 (16) | 114.41 | 24.72 | 60.42 | 8.29 | 0.48 | 13.56 | 3.96 | 2.86 | 2.59 | 0 | 0 | 0 | 90.36 | 4.73 | -0.04 | 11.01 | 7.94 | 51.24 | 85.65 | 4.39 | -2.94 | 25.04 | 4.4 | -9.8 | 57.92 | 5.79 | -9.3 | 16.17 | 10.3 | 19.42 | 14.37 | -3.04 | -9.57 | 7.16 | 2.58 | -0.83 | 60.92 | 0.15 | 1.28 | 28.98 | 0.0 | 9.69 | 2.0 | 0.0 | -82.79 | 78.78 | 16.44 | 43.76 | 109.76 | 11.27 | 18.21 | 4.5 | 251.01 | 107.37 | 83.28 | 28.76 | 46.18 | 0.09 | -1.97 | 4.01 |
| 23Q2 (15) | 91.73 | -10.79 | 89.45 | 8.25 | 16.03 | -3.96 | 3.85 | -12.9 | 8.76 | 0 | 0 | 0 | 86.28 | 5.8 | 15.26 | 10.2 | 33.16 | 289.31 | 82.05 | 16.53 | 1.51 | 23.98 | 12.64 | -10.36 | 54.75 | -4.83 | -22.93 | 14.66 | -3.43 | 23.09 | 14.82 | 3.28 | -11.15 | 6.98 | 1.9 | 1.9 | 60.83 | 0.3 | 1.2 | 28.98 | 9.69 | 9.69 | 2.0 | -82.79 | -82.79 | 67.66 | 34.3 | 42.83 | 98.64 | 11.56 | 15.49 | -2.98 | -0.68 | 41.22 | 64.68 | 36.4 | 52.91 | 0.09 | -0.39 | 1.17 |
| 23Q1 (14) | 102.82 | 16.55 | 80.67 | 7.11 | 36.47 | 4978.57 | 4.42 | 3.03 | 35.17 | 0 | 0 | 0 | 81.55 | -2.82 | 7.91 | 7.66 | -27.6 | 48.16 | 70.41 | -1.68 | -10.25 | 21.29 | -3.45 | -17.51 | 57.53 | -11.9 | -22.18 | 15.18 | 0.4 | 23.92 | 14.35 | -5.96 | -18.05 | 6.85 | -1.58 | 2.24 | 60.65 | 0.5 | 1.07 | 26.42 | 0.0 | 19.44 | 11.62 | 0.0 | 70.38 | 50.38 | -23.07 | -7.03 | 88.42 | -14.6 | 6.36 | -2.96 | -48.0 | 54.25 | 47.42 | -25.31 | -0.63 | 0.09 | 8.35 | 0.47 |
| 22Q4 (13) | 88.22 | 23.7 | 52.5 | 5.21 | -28.63 | 3621.43 | 4.29 | 11.14 | 50.0 | 0 | 0 | 0 | 83.92 | -7.17 | 8.87 | 10.58 | 45.33 | 47.56 | 71.61 | -18.85 | -4.1 | 22.05 | -20.56 | -11.16 | 65.3 | 2.25 | -14.01 | 15.12 | 11.67 | 10.93 | 15.26 | -3.96 | -15.83 | 6.96 | -3.6 | 6.58 | 60.35 | 0.33 | 0.97 | 26.42 | 0.0 | 19.44 | 11.62 | 0.0 | 70.38 | 65.49 | 19.51 | -7.19 | 103.54 | 11.51 | 4.06 | -2.0 | -192.17 | 82.79 | 63.49 | 11.44 | 7.72 | 0.09 | -1.7 | -0.2 |
| 22Q3 (12) | 71.32 | 47.29 | 14.5 | 7.3 | -15.02 | -6.41 | 3.86 | 9.04 | 60.83 | 0 | 0 | 0 | 90.4 | 20.76 | 21.11 | 7.28 | 177.86 | 16.29 | 88.24 | 9.17 | 15.35 | 27.76 | 3.76 | 9.32 | 63.86 | -10.11 | -7.97 | 13.54 | 13.69 | 11.99 | 15.89 | -4.74 | -13.17 | 7.22 | 5.4 | 9.73 | 60.15 | 0.07 | 1.01 | 26.42 | 0.0 | 19.44 | 11.62 | 0.0 | 70.38 | 54.8 | 15.69 | -13.24 | 92.85 | 8.71 | 0.8 | 2.17 | 142.8 | 115.01 | 56.97 | 34.68 | 16.98 | 0.09 | -4.65 | -2.44 |
| 22Q2 (11) | 48.42 | -14.92 | -20.01 | 8.59 | 6035.71 | 56.18 | 3.54 | 8.26 | 100.0 | 0 | 0 | 0 | 74.86 | -0.94 | -2.39 | 2.62 | -49.32 | -89.2 | 80.83 | 3.03 | 9.36 | 26.75 | 3.66 | 7.69 | 71.04 | -3.91 | 9.51 | 11.91 | -2.78 | -1.16 | 16.68 | -4.74 | -12.03 | 6.85 | 2.24 | 3.63 | 60.11 | 0.17 | 1.31 | 26.42 | 19.44 | 35.35 | 11.62 | 70.38 | 56.6 | 47.37 | -12.59 | -19.55 | 85.41 | 2.74 | -0.48 | -5.07 | 21.64 | 63.42 | 42.3 | -11.36 | -6.04 | 0.09 | -1.07 | -1.64 |
| 22Q1 (10) | 56.91 | -1.62 | -11.04 | 0.14 | 0.0 | -98.13 | 3.27 | 14.34 | 179.49 | 0 | 0 | 0 | 75.57 | -1.96 | 4.34 | 5.17 | -27.89 | 2.58 | 78.45 | 5.06 | 2.75 | 25.81 | 3.98 | -0.34 | 73.93 | -2.65 | 24.04 | 12.25 | -10.12 | -18.33 | 17.51 | -3.42 | -11.03 | 6.7 | 2.6 | -1.76 | 60.01 | 0.4 | 1.35 | 22.12 | 0.0 | 13.32 | 6.82 | 0.0 | -8.09 | 54.19 | -23.2 | 56.62 | 83.13 | -16.45 | 35.08 | -6.47 | 44.32 | 7.97 | 47.72 | -19.04 | 73.09 | 0.09 | 7.63 | -10.97 |
| 21Q4 (9) | 57.85 | -7.13 | 1.38 | 0.14 | -98.21 | -96.56 | 2.86 | 19.17 | 58.89 | 0 | 0 | 0 | 77.08 | 3.27 | -0.58 | 7.17 | 14.54 | -6.15 | 74.67 | -2.39 | -0.8 | 24.82 | -2.25 | -8.2 | 75.94 | 9.44 | 39.52 | 13.63 | 12.74 | -8.34 | 18.13 | -0.93 | -6.16 | 6.53 | -0.76 | -4.95 | 59.77 | 0.37 | 1.44 | 22.12 | 0.0 | 13.32 | 6.82 | 0.0 | -8.09 | 70.56 | 11.72 | 38.98 | 99.5 | 8.02 | 28.04 | -11.62 | 19.64 | -70.38 | 58.94 | 21.03 | 34.11 | 0.09 | -3.9 | -10.23 |
| 21Q3 (8) | 62.29 | 2.91 | 26.53 | 7.8 | 41.82 | 10.95 | 2.4 | 35.59 | 63.27 | 0 | 0 | 0 | 74.64 | -2.67 | 5.32 | 6.26 | -74.2 | -4.57 | 76.5 | 3.5 | 16.49 | 25.39 | 2.21 | 4.83 | 69.39 | 6.97 | 43.87 | 12.09 | 0.33 | -17.02 | 18.3 | -3.48 | -9.36 | 6.58 | -0.45 | -6.8 | 59.55 | 0.37 | 1.59 | 22.12 | 13.32 | 13.32 | 6.82 | -8.09 | -8.09 | 63.16 | 7.27 | 46.41 | 92.11 | 7.33 | 31.44 | -14.46 | -4.33 | -78.74 | 48.7 | 8.17 | 38.94 | 0.09 | -3.87 | -10.36 |
| 21Q2 (7) | 60.53 | -5.38 | 43.16 | 5.5 | -26.47 | -50.0 | 1.77 | 51.28 | 20.41 | 0 | 0 | 0 | 76.69 | 5.88 | 3.64 | 24.26 | 381.35 | 175.06 | 73.91 | -3.2 | 13.03 | 24.84 | -4.07 | 0 | 64.87 | 8.84 | 17.33 | 12.05 | -19.67 | -11.72 | 18.96 | -3.66 | -8.89 | 6.61 | -3.08 | -7.81 | 59.33 | 0.2 | 1.52 | 19.52 | 0.0 | 0.0 | 7.42 | 0.0 | 0.0 | 58.88 | 70.17 | 61.89 | 85.82 | 39.45 | 35.58 | -13.86 | -97.16 | -38.88 | 45.02 | 63.29 | 70.59 | 0.09 | -10.46 | -10.5 |
| 21Q1 (6) | 63.97 | 12.11 | -2.43 | 7.48 | 83.78 | -31.06 | 1.17 | -35.0 | -40.31 | 0 | 0 | 0 | 72.43 | -6.58 | 29.36 | 5.04 | -34.03 | 82.61 | 76.35 | 1.43 | 46.66 | 25.90 | -4.22 | 0 | 59.6 | 9.5 | 14.75 | 15.0 | 0.87 | 16.73 | 19.68 | 1.86 | 1.97 | 6.82 | -0.73 | -7.21 | 59.21 | 0.49 | 1.39 | 19.52 | 0.0 | 12.18 | 7.42 | 0.0 | 79.66 | 34.6 | -31.85 | 5.01 | 61.54 | -20.81 | 12.98 | -7.03 | -3.08 | 17.49 | 27.57 | -37.27 | 12.85 | 0.11 | 8.53 | -3.27 |
| 20Q4 (5) | 57.06 | 15.9 | 3.9 | 4.07 | -42.11 | -27.06 | 1.8 | 22.45 | -19.28 | 0 | 0 | 0 | 77.53 | 9.4 | 10.33 | 7.64 | 16.46 | 8.99 | 75.27 | 14.62 | 18.35 | 27.04 | 11.63 | 0 | 54.43 | 12.86 | 5.87 | 14.87 | 2.06 | -2.43 | 19.32 | -4.31 | 4.43 | 6.87 | -2.69 | -6.78 | 58.92 | 0.51 | 1.06 | 19.52 | 0.0 | 12.18 | 7.42 | 0.0 | 79.66 | 50.77 | 17.69 | 9.14 | 77.71 | 10.89 | 14.2 | -6.82 | 15.7 | 8.09 | 43.95 | 25.39 | 12.4 | 0.10 | -4.04 | -4.5 |
| 20Q3 (4) | 49.23 | 16.44 | 0.0 | 7.03 | -36.09 | 0.0 | 1.47 | 0.0 | 0.0 | 0 | 0 | 0.0 | 70.87 | -4.23 | 0.0 | 6.56 | -25.62 | 0.0 | 65.67 | 0.43 | 0.0 | 24.22 | 0 | 0.0 | 48.23 | -12.77 | 0.0 | 14.57 | 6.74 | 0.0 | 20.19 | -2.98 | 0.0 | 7.06 | -1.53 | 0.0 | 58.62 | 0.31 | 0.0 | 19.52 | 0.0 | 0.0 | 7.42 | 0.0 | 0.0 | 43.14 | 18.61 | 0.0 | 70.08 | 10.71 | 0.0 | -8.09 | 18.94 | 0.0 | 35.05 | 32.82 | 0.0 | 0.10 | -4.02 | 0.0 |
