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) | 269.57 | 34.46 | 67.66 | 7.5 | 7.87 | -53.04 | 0 | 0 | 591.94 | 5.67 | 53.05 | 27.46 | 65.33 | 38.12 | 11.04 | 30.71 | 172.35 | -0.72 | 4.7 | 32.02 | 53.77 | -18.39 | 1.77 | 32.09 | 38.33 | 8.49 | 17.69 | 30.94 | 11.2 | -22.49 | 128.93 | 38.93 | 157.81 | 30.68 | -14.52 | 0 | 114.41 | 40.21 | 0.15 | 33.52 |
| 2022 (9) | 200.49 | 55.24 | 62.94 | 64.03 | 16.76 | 78.11 | 0 | 0 | 560.17 | 18.35 | 41.62 | 43.47 | 47.3 | -24.56 | 8.44 | -36.26 | 173.6 | 11.15 | 3.56 | 9.2 | 65.89 | 22.06 | 1.34 | -11.26 | 35.33 | 0.0 | 13.51 | 27.69 | 14.45 | 8.97 | 92.8 | 38.9 | 120.76 | 33.22 | -11.2 | 0 | 81.6 | 55.84 | 0.11 | -6.83 |
| 2021 (8) | 129.15 | 16.27 | 38.37 | 56.42 | 9.41 | -28.11 | 0 | 0 | 473.33 | 19.33 | 29.01 | 51.41 | 62.7 | 11.33 | 13.25 | -6.7 | 156.18 | 35.4 | 3.26 | -3.55 | 53.98 | 10.73 | 1.51 | 0.67 | 35.33 | 0.0 | 10.58 | 22.31 | 13.26 | -5.49 | 66.81 | 48.43 | 90.65 | 33.92 | -14.45 | 0 | 52.36 | 64.91 | 0.12 | 88.2 |
| 2020 (7) | 111.08 | 36.21 | 24.53 | 22.65 | 13.09 | -39.45 | 0 | 0 | 396.66 | 8.57 | 19.16 | 100.0 | 56.32 | -24.4 | 14.20 | -30.37 | 115.35 | 39.56 | 3.38 | -23.87 | 48.75 | 30.03 | 1.5 | 5.63 | 35.33 | 0.0 | 8.65 | 12.34 | 14.03 | 41.01 | 45.01 | 27.15 | 67.69 | 27.6 | -13.26 | 0 | 31.75 | 48.57 | 0.06 | 64.46 |
| 2019 (6) | 81.55 | 20.35 | 20.0 | 24.22 | 21.62 | 21.32 | 0 | 0 | 365.34 | 25.69 | 9.58 | 34.74 | 74.5 | 37.84 | 20.39 | 9.66 | 82.65 | 9.4 | 4.44 | -6.72 | 37.49 | 10.66 | 1.42 | -2.07 | 35.33 | 0.0 | 7.7 | 10.16 | 9.95 | 84.6 | 35.4 | 2.49 | 53.05 | 13.06 | -14.03 | 0 | 21.37 | -13.09 | 0.04 | 45.18 |
| 2018 (5) | 67.76 | -0.99 | 16.1 | -2.48 | 17.82 | 27.93 | 0 | 0 | 290.67 | 7.22 | 7.11 | -19.84 | 54.05 | -15.32 | 18.59 | -21.03 | 75.55 | 48.69 | 4.76 | 4.16 | 33.88 | 24.19 | 1.45 | 262.5 | 35.33 | 0.0 | 6.99 | 14.59 | 5.39 | 46.47 | 34.54 | 16.57 | 46.92 | 19.06 | -9.95 | 0 | 24.59 | 1.4 | 0.03 | -0.77 |
| 2017 (4) | 68.44 | -6.29 | 16.51 | 24.42 | 13.93 | -14.33 | 0 | 0 | 271.09 | 2.28 | 8.87 | 3.14 | 63.83 | -3.1 | 23.55 | -5.26 | 50.81 | 11.25 | 4.57 | 15.11 | 27.28 | -6.93 | 0.4 | -16.67 | 35.33 | 0.0 | 6.1 | 16.41 | 3.68 | 287.37 | 29.63 | 8.89 | 39.41 | 17.96 | -5.38 | 0 | 24.25 | -0.94 | 0.03 | 10.68 |
| 2016 (3) | 73.03 | -5.23 | 13.27 | -6.09 | 16.26 | 12.29 | 0 | 0 | 265.04 | 3.23 | 8.6 | 16.06 | 65.87 | 10.35 | 24.85 | 6.9 | 45.67 | 0.88 | 3.97 | -9.98 | 29.31 | 6.47 | 0.48 | 23.08 | 35.33 | 0.0 | 5.24 | 16.44 | 0.95 | 0.0 | 27.21 | 19.13 | 33.41 | 18.1 | -2.73 | 0 | 24.48 | -10.13 | 0.02 | 49.08 |
| 2015 (2) | 77.06 | 37.8 | 14.13 | -2.75 | 14.48 | 8.3 | 0 | 0 | 256.75 | 6.77 | 7.41 | 1.65 | 59.69 | -0.58 | 23.25 | -6.89 | 45.27 | 7.58 | 4.41 | 3.52 | 27.53 | 67.56 | 0.39 | 18.18 | 35.33 | 0.0 | 4.5 | 19.36 | 0.95 | 0.0 | 22.84 | 15.53 | 28.29 | 15.47 | 4.4 | -13.21 | 27.24 | 9.66 | 0.02 | -30.18 |
| 2014 (1) | 55.92 | -7.69 | 14.53 | -30.08 | 13.37 | 3.16 | 0 | 0 | 240.47 | 20.3 | 7.29 | 196.34 | 60.04 | -0.74 | 24.97 | -17.49 | 42.08 | 19.51 | 4.26 | 3.65 | 16.43 | -9.92 | 0.33 | 6.45 | 35.33 | 0.0 | 3.77 | 7.1 | 0.95 | -43.79 | 19.77 | 48.2 | 24.5 | 32.0 | 5.07 | 262.14 | 24.84 | 68.52 | 0.02 | 86.32 |
| 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) | 300.13 | 1.71 | 31.01 | 82.51 | 65.15 | 21.95 | 37.42 | 217.12 | 329.13 | 0 | 0 | 0 | 190.65 | 15.66 | 20.9 | 23.24 | 19.36 | 62.97 | 62.74 | 43.11 | -17.98 | 9.28 | 36.13 | -30.51 | 252.06 | 19.66 | 56.08 | 9.05 | 59.61 | 81.36 | 25.46 | -56.23 | -52.69 | 1.65 | -1.79 | -1.79 | 40.44 | 5.5 | 5.5 | 22.99 | 0.0 | 29.96 | 14.52 | 0.0 | 29.64 | 159.49 | 17.05 | 42.06 | 197.0 | 13.37 | 39.57 | -4.77 | 29.96 | 52.44 | 154.72 | 19.52 | 51.33 | 0.14 | -2.79 | 48.9 |
| 24Q2 (19) | 295.08 | 2.32 | 40.82 | 49.96 | -15.24 | -9.03 | 11.8 | 33.03 | -3.75 | 0 | 0 | 0 | 164.84 | 7.68 | 10.85 | 19.47 | 24.49 | 62.11 | 43.84 | -19.71 | -10.0 | 6.82 | -21.72 | -21.08 | 210.64 | 13.71 | 38.19 | 5.67 | 9.25 | 41.04 | 58.17 | 12.62 | 4.57 | 1.68 | -0.59 | 23.53 | 38.33 | 0.0 | 0.0 | 22.99 | 29.96 | 29.96 | 14.52 | 29.64 | 29.64 | 136.26 | 8.66 | 39.03 | 173.76 | 12.62 | 36.93 | -6.81 | 40.47 | 54.78 | 129.45 | 13.59 | 56.06 | 0.14 | -3.83 | 54.55 |
| 24Q1 (18) | 288.38 | 6.98 | 30.8 | 58.94 | -12.89 | -5.23 | 8.87 | 12.71 | -45.35 | 0 | 0 | 0 | 153.09 | -8.44 | 29.35 | 15.64 | -6.4 | 55.31 | 54.6 | -16.42 | 34.48 | 8.71 | -21.06 | 18.58 | 185.24 | 7.48 | 10.39 | 5.19 | 10.43 | 40.27 | 51.65 | -3.94 | -24.5 | 1.69 | -4.52 | 24.26 | 38.33 | 0.0 | -19.07 | 17.69 | 0.0 | 30.94 | 11.2 | 0.0 | -22.49 | 125.4 | -2.74 | 44.27 | 154.29 | -2.23 | 34.31 | -11.44 | 21.21 | -3.91 | 113.96 | -0.39 | 50.13 | 0.15 | 0.15 | 46.72 |
| 23Q4 (17) | 269.57 | 17.67 | 34.46 | 67.66 | 0.0 | 7.5 | 7.87 | -9.75 | -53.04 | 0 | 0 | 0 | 167.2 | 6.03 | 13.15 | 16.71 | 17.18 | 54.58 | 65.33 | -14.59 | 38.12 | 11.04 | -17.39 | 30.7 | 172.35 | 6.72 | -0.72 | 4.7 | -5.81 | 32.02 | 53.77 | -0.07 | -18.39 | 1.77 | 5.36 | 32.09 | 38.33 | 0.0 | 8.49 | 17.69 | 0.0 | 30.94 | 11.2 | 0.0 | -22.49 | 128.93 | 14.84 | 38.93 | 157.81 | 11.8 | 30.68 | -14.52 | -44.77 | -29.64 | 114.41 | 11.9 | 40.21 | 0.15 | 59.04 | 33.52 |
| 23Q3 (16) | 229.09 | 9.32 | 21.14 | 67.66 | 23.2 | 0.24 | 8.72 | -28.87 | -45.43 | 0 | 0 | 0 | 157.69 | 6.04 | 5.95 | 14.26 | 18.73 | 15.09 | 76.49 | 57.03 | 47.75 | 13.36 | 54.6 | 37.95 | 161.49 | 5.94 | -17.86 | 4.99 | 24.13 | 38.61 | 53.81 | -3.27 | -15.03 | 1.68 | 23.53 | 24.44 | 38.33 | 0.0 | 8.49 | 17.69 | 0.0 | 30.94 | 11.2 | 0.0 | -22.49 | 112.27 | 14.55 | 37.18 | 141.15 | 11.23 | 28.55 | -10.03 | 33.4 | -23.22 | 102.24 | 23.25 | 38.72 | 0.09 | 0.9 | -16.01 |
| 23Q2 (15) | 209.55 | -4.96 | 24.99 | 54.92 | -11.69 | 1.12 | 12.26 | -24.46 | -18.59 | 0 | 0 | 0 | 148.71 | 25.65 | 8.04 | 12.01 | 19.27 | 9.58 | 48.71 | 19.98 | -17.45 | 8.64 | 17.62 | -26.28 | 152.43 | -9.16 | -24.02 | 4.02 | 8.65 | 19.64 | 55.63 | -18.68 | -0.68 | 1.36 | 0.0 | -1.45 | 38.33 | -19.07 | 8.49 | 17.69 | 30.94 | 30.94 | 11.2 | -22.49 | -22.49 | 98.01 | 12.76 | 41.12 | 126.9 | 10.46 | 30.27 | -15.06 | -36.78 | -40.75 | 82.95 | 9.27 | 41.19 | 0.09 | -8.7 | -20.6 |
| 23Q1 (14) | 220.48 | 9.97 | 41.29 | 62.19 | -1.19 | 9.88 | 16.23 | -3.16 | 42.62 | 0 | 0 | 0 | 118.35 | -19.91 | -6.02 | 10.07 | -6.85 | 34.99 | 40.6 | -14.16 | -30.24 | 7.35 | -12.99 | -37.73 | 167.8 | -3.34 | -0.83 | 3.7 | 3.93 | 11.78 | 68.41 | 3.82 | 40.56 | 1.36 | 1.49 | -2.86 | 47.36 | 34.05 | 34.05 | 13.51 | 0.0 | 27.69 | 14.45 | 0.0 | 8.97 | 86.92 | -6.34 | 38.83 | 114.88 | -4.87 | 32.89 | -11.01 | 1.7 | -22.06 | 75.91 | -6.97 | 41.65 | 0.10 | -8.86 | -23.72 |
| 22Q4 (13) | 200.49 | 6.02 | 55.24 | 62.94 | -6.76 | 64.03 | 16.76 | 4.88 | 78.11 | 0 | 0 | 0 | 147.77 | -0.71 | 20.99 | 10.81 | -12.75 | 52.04 | 47.3 | -8.63 | -24.56 | 8.44 | -12.82 | -36.25 | 173.6 | -11.7 | 11.15 | 3.56 | -1.11 | 9.2 | 65.89 | 4.04 | 22.06 | 1.34 | -0.74 | -11.26 | 35.33 | 0.0 | 0.0 | 13.51 | 0.0 | 27.69 | 14.45 | 0.0 | 8.97 | 92.8 | 13.39 | 38.9 | 120.76 | 9.98 | 33.22 | -11.2 | -37.59 | 22.49 | 81.6 | 10.72 | 55.84 | 0.11 | 0.04 | -6.83 |
| 22Q3 (12) | 189.11 | 12.79 | 40.16 | 67.5 | 24.29 | 48.97 | 15.98 | 6.11 | 81.18 | 0 | 0 | 0 | 148.83 | 8.13 | 26.42 | 12.39 | 13.05 | 45.08 | 51.77 | -12.27 | -8.19 | 9.69 | -17.37 | -21.6 | 196.6 | -2.0 | 52.1 | 3.6 | 7.14 | 10.09 | 63.33 | 13.07 | 24.67 | 1.35 | -2.17 | -14.01 | 35.33 | 0.0 | 0.0 | 13.51 | 0.0 | 27.69 | 14.45 | 0.0 | 8.97 | 81.84 | 17.84 | 37.18 | 109.8 | 12.72 | 31.5 | -8.14 | 23.93 | 47.55 | 73.7 | 25.45 | 66.97 | 0.11 | -4.62 | -7.78 |
| 22Q2 (11) | 167.66 | 7.44 | 32.4 | 54.31 | -4.05 | 50.57 | 15.06 | 32.34 | 91.36 | 0 | 0 | 0 | 137.64 | 9.3 | 7.96 | 10.96 | 46.92 | 37.86 | 59.01 | 1.39 | 8.18 | 11.72 | -0.65 | -5.62 | 200.62 | 18.57 | 63.95 | 3.36 | 1.51 | 5.33 | 56.01 | 15.08 | 21.21 | 1.38 | -1.43 | -10.97 | 35.33 | 0.0 | 0.0 | 13.51 | 27.69 | 56.18 | 14.45 | 8.97 | 2.99 | 69.45 | 10.92 | 33.0 | 97.41 | 12.68 | 30.05 | -10.7 | -18.63 | 30.56 | 58.75 | 9.63 | 59.6 | 0.12 | -12.28 | -4.62 |
| 22Q1 (10) | 156.05 | 20.83 | 39.13 | 56.6 | 47.51 | 89.11 | 11.38 | 20.94 | 17.56 | 0 | 0 | 0 | 125.93 | 3.11 | 18.81 | 7.46 | 4.92 | 37.89 | 58.2 | -7.18 | 16.59 | 11.80 | -10.93 | 1.11 | 169.2 | 8.34 | 38.36 | 3.31 | 1.53 | 4.42 | 48.67 | -9.84 | 10.59 | 1.4 | -7.28 | -7.89 | 35.33 | 0.0 | 0.0 | 10.58 | 0.0 | 22.31 | 13.26 | 0.0 | -5.49 | 62.61 | -6.29 | 41.81 | 86.45 | -4.63 | 29.36 | -9.02 | 37.58 | 36.48 | 53.59 | 2.35 | 78.93 | 0.13 | 11.32 | 78.09 |
| 21Q4 (9) | 129.15 | -4.28 | 16.27 | 38.37 | -15.32 | 56.42 | 9.41 | 6.69 | -28.11 | 0 | 0 | 0 | 122.13 | 3.74 | 16.03 | 7.11 | -16.74 | 38.33 | 62.7 | 11.19 | 11.33 | 13.25 | 7.23 | -6.71 | 156.18 | 20.83 | 35.4 | 3.26 | -0.31 | -3.55 | 53.98 | 6.26 | 10.73 | 1.51 | -3.82 | 0.67 | 35.33 | 0.0 | 0.0 | 10.58 | 0.0 | 22.31 | 13.26 | 0.0 | -5.49 | 66.81 | 11.98 | 48.43 | 90.65 | 8.56 | 33.92 | -14.45 | 6.89 | -8.97 | 52.36 | 18.62 | 64.91 | 0.12 | -0.98 | 88.2 |
| 21Q3 (8) | 134.92 | 6.55 | 28.65 | 45.31 | 25.62 | 79.02 | 8.82 | 12.07 | -39.13 | 0 | 0 | 0 | 117.73 | -7.66 | 17.17 | 8.54 | 7.42 | 33.44 | 56.39 | 3.37 | 6.8 | 12.35 | -0.53 | -7.91 | 129.26 | 5.63 | 33.75 | 3.27 | 2.51 | -20.05 | 50.8 | 9.93 | 10.92 | 1.57 | 1.29 | 10.56 | 35.33 | 0.0 | 0.0 | 10.58 | 22.31 | 22.31 | 13.26 | -5.49 | -5.49 | 59.66 | 14.25 | 49.67 | 83.5 | 11.48 | 33.51 | -15.52 | -0.71 | -0.58 | 44.14 | 19.91 | 80.68 | 0.12 | -1.35 | 107.17 |
| 21Q2 (7) | 126.63 | 12.9 | 30.33 | 36.07 | 20.51 | 21.78 | 7.87 | -18.7 | -68.11 | 0 | 0 | 0 | 127.49 | 20.28 | 9.86 | 7.95 | 46.95 | 40.21 | 54.55 | 9.27 | -3.79 | 12.42 | 6.43 | 0 | 122.37 | 0.07 | 31.67 | 3.19 | 0.63 | -21.04 | 46.21 | 5.0 | 47.64 | 1.55 | 1.97 | 5.44 | 35.33 | 0.0 | 0.0 | 8.65 | 0.0 | 0.0 | 14.03 | 0.0 | 0.0 | 52.22 | 18.28 | 56.16 | 74.9 | 12.08 | 33.46 | -15.41 | -8.52 | 8.92 | 36.81 | 22.9 | 122.82 | 0.12 | 63.78 | 101.91 |
| 21Q1 (6) | 112.16 | 0.97 | 11.15 | 29.93 | 22.01 | 2.78 | 9.68 | -26.05 | -49.97 | 0 | 0 | 0 | 105.99 | 0.69 | 41.57 | 5.41 | 5.25 | 178.87 | 49.92 | -11.36 | 46.35 | 11.67 | -17.81 | 0 | 122.29 | 6.02 | 23.41 | 3.17 | -6.21 | -27.46 | 44.01 | -9.72 | 32.68 | 1.52 | 1.33 | 7.8 | 35.33 | 0.0 | 0.0 | 8.65 | 0.0 | 12.34 | 14.03 | 0.0 | 41.01 | 44.15 | -1.91 | 18.24 | 66.83 | -1.27 | 21.53 | -14.2 | -7.09 | 5.46 | 29.95 | -5.67 | 34.18 | 0.07 | 17.64 | 88.84 |
| 20Q4 (5) | 111.08 | 5.92 | 36.21 | 24.53 | -3.08 | 22.65 | 13.09 | -9.66 | -39.45 | 0 | 0 | 0 | 105.26 | 4.76 | 2.98 | 5.14 | -19.69 | 78.47 | 56.32 | 6.67 | -24.4 | 14.20 | 5.85 | 0 | 115.35 | 19.36 | 39.56 | 3.38 | -17.36 | -23.87 | 48.75 | 6.44 | 30.03 | 1.5 | 5.63 | 5.63 | 35.33 | 0.0 | 0.0 | 8.65 | 0.0 | 12.34 | 14.03 | 0.0 | 41.01 | 45.01 | 12.92 | 27.15 | 67.69 | 8.23 | 27.6 | -13.26 | 14.06 | 5.49 | 31.75 | 29.96 | 48.57 | 0.06 | 9.0 | 64.46 |
| 20Q3 (4) | 104.87 | 7.94 | 0.0 | 25.31 | -14.55 | 0.0 | 14.49 | -41.29 | 0.0 | 0 | 0 | 0.0 | 100.48 | -13.42 | 0.0 | 6.4 | 12.87 | 0.0 | 52.8 | -6.88 | 0.0 | 13.41 | 0 | 0.0 | 96.64 | 3.98 | 0.0 | 4.09 | 1.24 | 0.0 | 45.8 | 46.33 | 0.0 | 1.42 | -3.4 | 0.0 | 35.33 | 0.0 | 0.0 | 8.65 | 0.0 | 0.0 | 14.03 | 0.0 | 0.0 | 39.86 | 19.2 | 0.0 | 62.54 | 11.44 | 0.0 | -15.43 | 8.81 | 0.0 | 24.43 | 47.88 | 0.0 | 0.06 | -3.86 | 0.0 |
