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) | 64.57 | -3.84 | 92.96 | -4.82 | 21.68 | 1017.53 | 0 | 0 | 667.82 | -9.23 | 21.14 | -14.93 | 183.98 | 9.28 | 27.55 | 20.39 | 46.95 | -26.96 | 71.45 | 16.65 | 47.11 | -36.54 | 3.39 | -16.09 | 23.62 | 0.08 | 29.68 | 9.52 | 4.49 | 142.7 | 100.66 | 1.54 | 134.83 | 5.28 | 6.37 | 0 | 107.03 | 13.09 | 0.09 | -5.96 |
| 2022 (9) | 67.15 | 105.04 | 97.67 | 17.86 | 1.94 | -48.54 | 0 | 0 | 735.7 | 4.33 | 24.85 | -12.59 | 168.36 | -9.77 | 22.88 | -13.52 | 64.28 | 23.76 | 61.25 | 2.82 | 74.24 | 34.1 | 4.04 | 26.25 | 23.6 | 0.0 | 27.1 | 12.35 | 1.85 | -70.96 | 99.13 | 12.85 | 128.07 | 8.24 | -4.49 | 0 | 94.64 | 10.06 | 0.10 | -15.52 |
| 2021 (8) | 32.75 | 7.27 | 82.87 | 11.97 | 3.77 | -30.06 | 0 | 0 | 705.15 | 19.35 | 28.43 | 52.93 | 186.59 | 5.82 | 26.46 | -11.33 | 51.94 | 21.16 | 59.57 | 23.44 | 55.36 | 34.79 | 3.2 | 0.95 | 23.6 | 1.99 | 24.12 | 8.26 | 6.37 | -35.0 | 87.84 | 31.87 | 118.32 | 19.89 | -1.85 | 0 | 85.99 | 42.75 | 0.11 | -16.31 |
| 2020 (7) | 30.53 | 29.97 | 74.01 | 9.0 | 5.39 | 115.6 | 0 | 0 | 590.81 | 8.04 | 18.59 | 31.29 | 176.32 | 13.21 | 29.84 | 4.78 | 42.87 | 8.92 | 48.26 | 5.95 | 41.07 | -8.94 | 3.17 | -7.58 | 23.14 | 0.0 | 22.28 | 6.86 | 9.8 | 44.33 | 66.61 | 10.48 | 98.69 | 12.24 | -6.37 | 0 | 60.24 | 19.31 | 0.14 | -1.68 |
| 2019 (6) | 23.49 | -7.59 | 67.9 | -1.58 | 2.5 | -3.1 | 0 | 0 | 546.82 | 3.3 | 14.16 | 5.2 | 155.75 | 2.77 | 28.48 | -0.51 | 39.36 | -21.47 | 45.55 | 3.81 | 45.1 | 72.4 | 3.43 | 190.68 | 23.14 | 0.0 | 20.85 | 6.92 | 6.79 | 770.51 | 60.29 | -0.69 | 87.93 | 8.57 | -9.8 | 0 | 50.49 | -6.36 | 0.14 | 27.97 |
| 2018 (5) | 25.42 | 3.76 | 68.99 | 86.41 | 2.58 | 706.25 | 0 | 0 | 529.35 | 23.35 | 13.46 | -4.54 | 151.55 | 20.23 | 28.63 | -2.53 | 50.12 | 31.48 | 43.88 | 0.34 | 26.16 | 2.35 | 1.18 | 81.54 | 23.14 | 0.0 | 19.5 | 7.79 | 0.78 | -60.41 | 60.71 | 18.95 | 80.99 | 13.91 | -6.79 | 0 | 53.92 | 7.28 | 0.11 | 21.47 |
| 2017 (4) | 24.5 | -0.65 | 37.01 | 73.43 | 0.32 | -96.93 | 0 | 0 | 429.16 | 8.53 | 14.1 | 34.93 | 126.05 | 15.28 | 29.37 | 6.22 | 38.12 | 20.14 | 43.73 | 3.63 | 25.56 | 23.3 | 0.65 | 6.56 | 23.14 | 0.0 | 18.09 | 6.1 | 1.97 | 173.61 | 51.04 | 12.37 | 71.1 | 12.54 | -0.78 | 0 | 50.26 | 13.79 | 0.09 | 1.43 |
| 2016 (3) | 24.66 | 17.43 | 21.34 | -42.36 | 10.44 | 1947.06 | 0 | 0 | 395.42 | -1.25 | 10.45 | -7.52 | 109.34 | -0.86 | 27.65 | 0.4 | 31.73 | -21.48 | 42.2 | -5.47 | 20.73 | -41.64 | 0.61 | -42.99 | 23.14 | 0.0 | 17.05 | 7.1 | 0.72 | 0.0 | 45.42 | 7.1 | 63.18 | 6.99 | -1.25 | 0 | 44.17 | -1.38 | 0.09 | 0.76 |
| 2015 (2) | 21.0 | -15.56 | 37.02 | -29.97 | 0.51 | 168.42 | 0 | 0 | 400.44 | 0.36 | 11.3 | -11.58 | 110.29 | -1.07 | 27.54 | -1.42 | 40.41 | 13.29 | 44.64 | 3.81 | 35.52 | 55.11 | 1.07 | 109.8 | 23.14 | 0.0 | 15.92 | 8.74 | 0.72 | 0.0 | 42.41 | 5.42 | 59.05 | 6.22 | 2.38 | -46.4 | 44.79 | 0.27 | 0.09 | 11.01 |
| 2014 (1) | 24.87 | -16.68 | 52.86 | 32.38 | 0.19 | 35.71 | 0 | 0 | 399.01 | 16.0 | 12.78 | 10.27 | 111.48 | 17.68 | 27.94 | 1.45 | 35.67 | 15.77 | 43.0 | 7.29 | 22.9 | 27.22 | 0.51 | -16.39 | 23.14 | 0.0 | 14.64 | 8.61 | 0.72 | 0.0 | 40.23 | 11.47 | 55.59 | 10.54 | 4.44 | 29.45 | 44.67 | 13.03 | 0.08 | 6.8 |
| 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) | 48.24 | -5.78 | 5.05 | 90.78 | 5.42 | -9.47 | 1.76 | -2.76 | -91.92 | 0 | 0 | 0 | 214.13 | 1.22 | 12.59 | 7.12 | 22.55 | 0.0 | 220.38 | -1.17 | 9.95 | 28.61 | -4.25 | -5.6 | 49.72 | 3.6 | 1.91 | 81.16 | 3.02 | 17.3 | 48.63 | -0.37 | 2.44 | 3.18 | -1.24 | -15.2 | 25.94 | 0.0 | 9.92 | 31.8 | 0.0 | 7.14 | 0.72 | 0.0 | -83.96 | 109.06 | 8.29 | 12.97 | 141.58 | 6.26 | 8.32 | 16.05 | -6.9 | 188.67 | 125.11 | 6.07 | 22.54 | 0.08 | 4.88 | -9.62 |
| 24Q2 (19) | 51.2 | -2.29 | 32.3 | 86.11 | 17.83 | 9.08 | 1.81 | -80.3 | 16.77 | 0 | 0 | 0 | 211.54 | 22.62 | 30.85 | 5.81 | 34.18 | -15.67 | 223.0 | 19.89 | 38.75 | 29.88 | 11.88 | 23.19 | 47.99 | 0.02 | -9.23 | 78.78 | -2.49 | 21.72 | 48.81 | 4.59 | -27.42 | 3.22 | -2.72 | -14.59 | 25.94 | 3.43 | 9.92 | 31.8 | 7.14 | 7.14 | 0.72 | -83.96 | -83.96 | 100.71 | 8.9 | 12.68 | 133.24 | 5.2 | 7.84 | 17.24 | 7.55 | 1425.66 | 117.95 | 8.7 | 30.32 | 0.08 | -2.38 | -18.63 |
| 24Q1 (18) | 52.4 | -18.85 | 36.92 | 73.08 | -21.39 | 2.25 | 9.19 | -57.61 | 489.1 | 0 | 0 | 0 | 172.51 | 0.19 | 19.98 | 4.33 | 2.36 | 49.83 | 186.01 | 1.1 | 24.23 | 26.70 | -3.07 | 22.06 | 47.98 | 2.19 | -19.77 | 80.79 | 13.07 | 27.45 | 46.67 | -0.93 | -33.98 | 3.31 | -2.36 | -15.13 | 25.08 | 6.18 | 6.27 | 29.68 | 0.0 | 9.52 | 4.49 | 0.0 | 142.7 | 92.48 | -8.13 | 5.41 | 126.65 | -6.07 | 8.54 | 16.03 | 151.65 | 1623.66 | 108.51 | 1.38 | 22.39 | 0.08 | -10.68 | -19.88 |
| 23Q4 (17) | 64.57 | 40.61 | -3.84 | 92.96 | -7.3 | -4.82 | 21.68 | -0.46 | 1017.53 | 0 | 0 | 0 | 172.18 | -9.47 | 3.88 | 4.23 | -40.59 | 28.18 | 183.98 | -8.21 | 9.28 | 27.55 | -9.1 | 20.39 | 46.95 | -3.77 | -26.96 | 71.45 | 3.27 | 16.65 | 47.11 | -0.76 | -36.54 | 3.39 | -9.6 | -16.09 | 23.62 | 0.08 | 0.08 | 29.68 | 0.0 | 9.52 | 4.49 | 0.0 | 142.7 | 100.66 | 4.27 | 1.54 | 134.83 | 3.15 | 5.28 | 6.37 | 14.57 | 241.87 | 107.03 | 4.83 | 13.09 | 0.09 | -1.18 | -5.96 |
| 23Q3 (16) | 45.92 | 18.66 | 2.07 | 100.28 | 27.03 | 1.06 | 21.78 | 1305.16 | 1130.51 | 0 | 0 | 0 | 190.19 | 17.64 | -0.68 | 7.12 | 3.34 | -2.33 | 200.44 | 24.71 | 6.33 | 30.31 | 24.96 | 21.55 | 48.79 | -7.72 | -21.22 | 69.19 | 6.91 | 13.87 | 47.47 | -29.41 | -37.17 | 3.75 | -0.53 | -8.98 | 23.6 | 0.0 | 0.0 | 29.68 | 0.0 | 9.52 | 4.49 | 0.0 | 142.7 | 96.54 | 8.01 | 0.98 | 130.71 | 5.8 | 4.95 | 5.56 | 392.04 | 207.54 | 102.1 | 12.81 | 12.91 | 0.09 | -5.57 | -28.23 |
| 23Q2 (15) | 38.7 | 1.12 | 6.91 | 78.94 | 10.45 | -6.27 | 1.55 | -0.64 | 18.32 | 0 | 0 | 0 | 161.67 | 12.44 | -11.83 | 6.89 | 138.41 | 4.87 | 160.72 | 7.34 | -15.52 | 24.25 | 10.85 | -4.12 | 52.87 | -11.59 | -4.53 | 64.72 | 2.1 | 8.61 | 67.25 | -4.87 | -4.92 | 3.77 | -3.33 | 25.25 | 23.6 | 0.0 | 0.0 | 29.68 | 9.52 | 9.52 | 4.49 | 142.7 | 142.7 | 89.38 | 1.88 | 1.38 | 123.55 | 5.89 | 5.5 | 1.13 | 21.51 | 120.81 | 90.51 | 2.09 | 9.4 | 0.10 | -3.88 | -21.14 |
| 23Q1 (14) | 38.27 | -43.01 | -0.49 | 71.47 | -26.83 | -22.48 | 1.56 | -19.59 | 17.29 | 0 | 0 | 0 | 143.78 | -13.25 | -26.3 | 2.89 | -12.42 | -62.37 | 149.73 | -11.07 | -23.51 | 21.88 | -4.4 | -17.59 | 59.8 | -6.97 | 17.16 | 63.39 | 3.49 | 5.72 | 70.69 | -4.78 | 17.64 | 3.9 | -3.47 | 25.4 | 23.6 | 0.0 | 0.0 | 27.1 | 0.0 | 12.35 | 1.85 | 0.0 | -70.96 | 87.73 | -11.5 | -8.51 | 116.68 | -8.89 | -7.68 | 0.93 | 120.71 | 5.68 | 88.66 | -6.32 | -8.38 | 0.10 | 4.84 | -11.88 |
| 22Q4 (13) | 67.15 | 49.26 | 105.04 | 97.67 | -1.57 | 17.86 | 1.94 | 9.6 | -48.54 | 0 | 0 | 0 | 165.75 | -13.44 | -10.93 | 3.3 | -54.73 | -56.81 | 168.36 | -10.69 | -9.77 | 22.88 | -8.22 | -13.52 | 64.28 | 3.79 | 23.76 | 61.25 | 0.81 | 2.82 | 74.24 | -1.73 | 34.1 | 4.04 | -1.94 | 26.25 | 23.6 | 0.0 | 0.0 | 27.1 | 0.0 | 12.35 | 1.85 | 0.0 | -70.96 | 99.13 | 3.69 | 12.85 | 128.07 | 2.83 | 8.24 | -4.49 | 13.15 | -142.7 | 94.64 | 4.66 | 10.06 | 0.10 | -24.58 | -15.52 |
| 22Q3 (12) | 44.99 | 24.28 | 33.9 | 99.23 | 17.82 | 21.09 | 1.77 | 35.11 | -54.96 | 0 | 0 | 0 | 191.49 | 4.43 | 2.1 | 7.29 | 10.96 | -13.42 | 188.51 | -0.91 | 0.59 | 24.93 | -1.43 | -10.01 | 61.93 | 11.83 | 29.81 | 60.76 | 1.96 | 16.33 | 75.55 | 6.81 | 53.9 | 4.12 | 36.88 | 24.85 | 23.6 | 0.0 | 0.0 | 27.1 | 0.0 | 12.35 | 1.85 | 0.0 | -70.96 | 95.6 | 8.44 | 19.87 | 124.55 | 6.35 | 12.99 | -5.17 | 4.79 | 30.51 | 90.43 | 9.31 | 25.06 | 0.13 | 3.76 | 5.0 |
| 22Q2 (11) | 36.2 | -5.88 | 0.25 | 84.22 | -8.65 | 15.4 | 1.31 | -1.5 | -67.49 | 0 | 0 | 0 | 183.36 | -6.02 | 8.72 | 6.57 | -14.45 | 2.5 | 190.25 | -2.81 | 10.07 | 25.30 | -4.71 | -4.82 | 55.38 | 8.5 | 21.45 | 59.59 | -0.62 | 14.46 | 70.73 | 17.71 | 59.12 | 3.01 | -3.22 | -11.47 | 23.6 | 0.0 | 1.99 | 27.1 | 12.35 | 21.63 | 1.85 | -70.96 | -81.12 | 88.16 | -8.06 | 9.93 | 117.11 | -7.34 | 4.3 | -5.43 | -717.05 | 11.85 | 82.73 | -14.51 | 11.74 | 0.12 | 7.4 | -5.4 |
| 22Q1 (10) | 38.46 | 17.44 | 34.19 | 92.19 | 11.25 | 31.53 | 1.33 | -64.72 | -76.79 | 0 | 0 | 0 | 195.1 | 4.84 | 19.81 | 7.68 | 0.52 | 28.64 | 195.76 | 4.91 | 12.95 | 26.55 | 0.32 | -3.48 | 51.04 | -1.73 | 21.03 | 59.96 | 0.65 | 17.13 | 60.09 | 8.54 | 59.39 | 3.11 | -2.81 | -1.27 | 23.6 | 0.0 | 1.99 | 24.12 | 0.0 | 8.26 | 6.37 | 0.0 | -35.0 | 95.89 | 9.16 | 32.03 | 126.38 | 6.81 | 20.7 | 0.88 | 147.57 | 123.98 | 96.77 | 12.54 | 40.33 | 0.11 | 0.51 | -12.47 |
| 21Q4 (9) | 32.75 | -2.53 | 7.27 | 82.87 | 1.12 | 11.97 | 3.77 | -4.07 | -30.06 | 0 | 0 | 0 | 186.1 | -0.78 | 18.3 | 7.64 | -9.26 | 74.03 | 186.59 | -0.44 | 5.82 | 26.46 | -4.5 | -11.34 | 51.94 | 8.87 | 21.16 | 59.57 | 14.05 | 23.44 | 55.36 | 12.77 | 34.79 | 3.2 | -3.03 | 0.95 | 23.6 | 0.0 | 1.99 | 24.12 | 0.0 | 8.26 | 6.37 | 0.0 | -35.0 | 87.84 | 10.14 | 31.87 | 118.32 | 7.34 | 19.89 | -1.85 | 75.13 | 70.96 | 85.99 | 18.92 | 42.75 | 0.11 | -6.26 | -16.31 |
| 21Q3 (8) | 33.6 | -6.95 | 42.07 | 81.95 | 12.29 | 32.78 | 3.93 | -2.48 | 182.73 | 0 | 0 | 0 | 187.56 | 11.21 | 16.06 | 8.42 | 31.36 | 32.39 | 187.41 | 8.42 | 13.07 | 27.71 | 4.26 | -4.1 | 47.71 | 4.63 | 28.18 | 52.23 | 0.33 | 16.66 | 49.09 | 10.44 | 8.15 | 3.3 | -2.94 | 1.85 | 23.6 | 1.99 | 1.99 | 24.12 | 8.26 | 8.26 | 6.37 | -35.0 | -35.0 | 79.75 | -0.56 | 28.17 | 110.23 | -1.83 | 16.88 | -7.44 | -20.78 | 29.01 | 72.31 | -2.34 | 39.76 | 0.12 | -6.51 | -13.73 |
| 21Q2 (7) | 36.11 | 25.99 | 20.13 | 72.98 | 4.12 | 2.43 | 4.03 | -29.67 | 59.29 | 0 | 0 | 0 | 168.66 | 3.57 | 13.68 | 6.41 | 7.37 | 45.35 | 172.85 | -0.27 | 12.13 | 26.58 | -3.38 | 0 | 45.6 | 8.13 | 20.44 | 52.06 | 1.7 | 22.7 | 44.45 | 17.9 | -1.46 | 3.4 | 7.94 | 2.1 | 23.14 | 0.0 | 0.0 | 22.28 | 0.0 | 0.0 | 9.8 | 0.0 | 0.0 | 80.2 | 10.42 | 43.14 | 112.28 | 7.23 | 27.43 | -6.16 | -67.85 | 45.34 | 74.04 | 7.37 | 65.42 | 0.13 | -0.63 | -8.33 |
| 21Q1 (6) | 28.66 | -6.13 | -8.87 | 70.09 | -5.3 | 7.88 | 5.73 | 6.31 | 125.59 | 0 | 0 | 0 | 162.84 | 3.52 | 31.82 | 5.97 | 35.99 | 73.55 | 173.31 | -1.71 | 22.55 | 27.50 | -7.84 | 0 | 42.17 | -1.63 | 8.07 | 51.19 | 6.07 | 18.0 | 37.7 | -8.21 | -17.16 | 3.15 | -0.63 | -7.62 | 23.14 | 0.0 | 0.0 | 22.28 | 0.0 | 6.86 | 9.8 | 0.0 | 44.33 | 72.63 | 9.04 | 13.97 | 104.71 | 6.1 | 14.6 | -3.67 | 42.39 | 69.21 | 68.96 | 14.48 | 33.1 | 0.13 | -3.9 | -4.46 |
| 20Q4 (5) | 30.53 | 29.09 | 29.97 | 74.01 | 19.91 | 9.0 | 5.39 | 287.77 | 115.6 | 0 | 0 | 0 | 157.31 | -2.65 | 12.24 | 4.39 | -30.97 | 42.53 | 176.32 | 6.38 | 13.21 | 29.84 | 3.3 | 0 | 42.87 | 15.18 | 8.92 | 48.26 | 7.8 | 5.95 | 41.07 | -9.52 | -8.94 | 3.17 | -2.16 | -7.58 | 23.14 | 0.0 | 0.0 | 22.28 | 0.0 | 6.86 | 9.8 | 0.0 | 44.33 | 66.61 | 7.06 | 10.48 | 98.69 | 4.64 | 12.24 | -6.37 | 39.22 | 35.0 | 60.24 | 16.43 | 19.31 | 0.14 | -3.37 | -1.68 |
| 20Q3 (4) | 23.65 | -21.32 | 0.0 | 61.72 | -13.38 | 0.0 | 1.39 | -45.06 | 0.0 | 0 | 0 | 0.0 | 161.6 | 8.92 | 0.0 | 6.36 | 44.22 | 0.0 | 165.74 | 7.52 | 0.0 | 28.89 | 0 | 0.0 | 37.22 | -1.69 | 0.0 | 44.77 | 5.51 | 0.0 | 45.39 | 0.62 | 0.0 | 3.24 | -2.7 | 0.0 | 23.14 | 0.0 | 0.0 | 22.28 | 0.0 | 0.0 | 9.8 | 0.0 | 0.0 | 62.22 | 11.05 | 0.0 | 94.31 | 7.04 | 0.0 | -10.48 | 7.01 | 0.0 | 51.74 | 15.59 | 0.0 | 0.14 | -0.67 | 0.0 |
