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) | 538.89 | 9.6 | 0 | 0 | 0 | 0 | 0 | 0 | 1104.29 | 0.43 | 233.18 | -16.63 | 169.35 | 7.42 | 15.34 | 6.96 | 85.51 | -28.91 | 0.38 | -26.92 | 0 | 0 | 25.09 | 3.17 | 60.85 | 0.0 | 170.9 | 19.6 | 0 | 0 | 399.82 | -4.76 | 570.72 | 1.43 | 16.84 | 100.0 | 416.66 | -2.7 | 0.00 | 0 |
| 2022 (9) | 491.71 | -18.22 | 0 | 0 | 0 | 0 | 0 | 0 | 1099.57 | -18.77 | 279.7 | -28.03 | 157.65 | -33.12 | 14.34 | -17.67 | 120.29 | -15.21 | 0.52 | 0 | 0 | 0 | 24.32 | -2.13 | 60.85 | 0.0 | 142.89 | 37.28 | 0 | 0 | 419.79 | -14.64 | 562.68 | -5.57 | 8.42 | -64.96 | 428.21 | -16.99 | 0.00 | 0 |
| 2021 (8) | 601.29 | 162.86 | 0 | 0 | 0 | 0 | 0 | 0 | 1353.66 | 69.3 | 388.66 | 228.9 | 235.72 | 76.27 | 17.41 | 4.11 | 141.86 | 73.93 | 0 | 0 | 0 | 0 | 24.85 | -2.36 | 60.85 | 0.0 | 104.09 | 12.8 | 0 | 0 | 491.8 | 136.36 | 595.89 | 96.77 | 24.03 | 100.42 | 515.83 | 134.4 | 0.00 | 0 |
| 2020 (7) | 228.75 | 27.69 | 0 | 0 | 0 | 0 | 0 | 0 | 799.56 | 24.21 | 118.17 | 49.07 | 133.73 | 0.24 | 16.73 | -19.3 | 81.56 | 30.23 | 0 | 0 | 0 | 0 | 25.45 | -5.57 | 60.85 | 0.0 | 92.28 | 9.39 | 2.49 | -46.34 | 208.07 | 38.22 | 302.84 | 26.43 | 11.99 | 0 | 220.06 | 48.64 | 0.00 | 0 |
| 2019 (6) | 179.14 | -12.61 | 0 | 0 | 0 | 0 | 0 | 0 | 643.72 | 17.39 | 79.27 | 24.03 | 133.41 | 1.28 | 20.72 | -13.72 | 62.63 | -9.86 | 0 | 0 | 0 | 0 | 26.95 | 0.71 | 60.85 | 0.0 | 84.36 | 8.2 | 4.64 | 415.56 | 150.54 | 11.32 | 239.54 | 11.89 | -2.49 | 0 | 148.05 | 13.37 | 0.00 | 0 |
| 2018 (5) | 204.98 | 13.17 | 21.81 | -7.23 | 0 | 0 | 0 | 0 | 548.34 | 16.48 | 63.91 | 27.21 | 131.72 | 19.91 | 24.02 | 2.94 | 69.48 | 38.52 | 0 | 0 | 0 | 0 | 26.76 | -1.62 | 60.85 | 0.0 | 77.97 | 6.9 | 0.9 | 0 | 135.23 | 12.76 | 214.09 | 11.0 | -4.64 | 0 | 130.59 | 9.71 | 0.00 | 0 |
| 2017 (4) | 181.12 | -7.79 | 23.51 | -26.32 | 0 | 0 | 0 | 0 | 470.74 | 3.12 | 50.24 | 0.4 | 109.85 | 3.36 | 23.34 | 0.23 | 50.16 | 7.02 | 0 | 0 | 0 | 0 | 27.2 | 20.25 | 60.85 | 0.0 | 72.94 | 7.36 | 0 | 0 | 119.93 | 2.22 | 192.87 | 4.11 | -0.9 | 0 | 119.03 | 0.91 | 0.00 | 0 |
| 2016 (3) | 196.42 | 2.71 | 31.91 | -9.99 | 0 | 0 | 0 | 0 | 456.51 | -10.26 | 50.04 | -21.8 | 106.28 | -2.01 | 23.28 | 9.19 | 46.87 | 11.01 | 0 | 0 | 0 | 0 | 22.62 | 3.62 | 60.85 | 0.0 | 67.94 | 10.4 | 0 | 0 | 117.32 | -8.58 | 185.26 | -2.43 | 0.64 | -59.49 | 117.96 | -9.2 | 0.00 | 0 |
| 2015 (2) | 191.23 | -4.45 | 35.45 | -44.28 | 0 | 0 | 0 | 0 | 508.7 | -5.91 | 63.99 | -11.24 | 108.46 | -23.09 | 21.32 | -18.26 | 42.22 | -31.46 | 0 | 0 | 0 | 0 | 21.83 | 1.72 | 60.85 | 0.0 | 61.54 | 13.27 | 0 | 0 | 128.33 | -3.28 | 189.87 | 1.53 | 1.58 | 2.6 | 129.91 | -3.21 | 0.00 | 0 |
| 2014 (1) | 200.13 | 9.41 | 63.62 | 0.22 | 0 | 0 | 0 | 0 | 540.67 | 30.44 | 72.09 | 51.93 | 141.02 | 30.84 | 26.08 | 0.31 | 61.6 | 41.22 | 0 | 0 | 0 | 0 | 21.46 | 4.02 | 60.85 | 0.0 | 54.33 | 9.58 | 0 | 0 | 132.68 | 30.35 | 187.01 | 23.4 | 1.54 | 69.23 | 134.22 | 30.69 | 0.00 | 0 |
| 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) | 419.97 | -32.59 | -7.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 278.66 | 10.44 | -3.68 | 52.58 | -2.43 | -17.4 | 206.79 | 11.18 | 0.33 | 19.75 | 12.31 | 1.3 | 93.62 | -0.51 | 2.71 | 0.28 | -9.68 | -31.71 | 0 | 0 | 0 | 24.84 | -1.23 | -1.97 | 60.85 | 0.0 | 0.0 | 194.22 | 0.0 | 13.65 | 0 | 0 | 0 | 337.18 | 18.48 | -2.7 | 531.41 | 10.98 | 2.7 | 18.57 | 2.54 | 27.63 | 355.75 | 17.52 | -1.47 | 0.00 | 0 | 0 |
| 24Q2 (19) | 623.03 | 8.69 | -1.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 252.31 | 3.29 | -16.73 | 53.89 | 10.11 | -21.58 | 186.0 | 9.22 | -9.52 | 17.59 | 14.45 | -17.58 | 94.1 | 3.37 | -10.52 | 0.31 | -11.43 | -31.11 | 0 | 0 | 0 | 25.15 | 1.78 | 3.8 | 60.85 | 0.0 | 0.0 | 194.22 | 13.65 | 13.65 | 0 | 0 | 0 | 284.6 | -36.58 | 0.62 | 478.82 | -22.73 | 5.52 | 18.11 | 8.31 | 31.23 | 302.71 | -34.97 | 2.04 | 0.00 | 0 | 0 |
| 24Q1 (18) | 573.24 | 6.37 | 0.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 244.28 | -10.04 | 1.59 | 48.94 | -8.15 | 2.99 | 170.3 | 0.56 | 0.49 | 15.37 | 0.21 | -11.59 | 91.03 | 6.46 | -14.05 | 0.35 | -7.89 | -27.08 | 0 | 0 | 0 | 24.71 | -1.51 | 2.23 | 60.85 | 0.0 | 0.0 | 170.9 | 0.0 | 19.6 | 0 | 0 | 0 | 448.75 | 12.24 | -3.97 | 619.66 | 8.58 | 1.55 | 16.72 | -0.71 | 14.05 | 465.47 | 11.71 | -3.42 | 0.00 | 0 | 0 |
| 23Q4 (17) | 538.89 | 18.22 | 9.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 271.54 | -6.14 | 21.12 | 53.28 | -16.31 | 31.78 | 169.35 | -17.84 | 7.42 | 15.34 | -21.36 | 6.96 | 85.51 | -6.19 | -28.91 | 0.38 | -7.32 | -26.92 | 0 | 0 | 0 | 25.09 | -0.99 | 3.17 | 60.85 | 0.0 | 0.0 | 170.9 | 0.0 | 19.6 | 0 | 0 | 0 | 399.82 | 15.38 | -4.76 | 570.72 | 10.3 | 1.43 | 16.84 | 15.74 | 100.0 | 416.66 | 15.4 | -2.7 | 0.00 | 0 | 0 |
| 23Q3 (16) | 455.83 | -28.14 | 15.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 289.3 | -4.52 | 47.87 | 63.66 | -7.36 | 47.87 | 206.12 | 0.27 | 47.52 | 19.50 | -8.62 | 73.18 | 91.15 | -13.32 | -46.94 | 0.41 | -8.89 | -25.45 | 0 | 0 | 0 | 25.34 | 4.58 | 3.43 | 60.85 | 0.0 | 0.0 | 170.9 | 0.0 | 19.6 | 0 | 0 | 0 | 346.52 | 22.51 | -8.54 | 517.42 | 14.03 | -0.83 | 14.55 | 5.43 | 119.13 | 361.07 | 21.71 | -6.34 | 0.00 | 0 | 0 |
| 23Q2 (15) | 634.37 | 11.3 | -9.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 302.99 | 26.0 | -3.69 | 68.72 | 44.61 | -19.03 | 205.57 | 21.3 | -3.98 | 21.34 | 22.76 | 42.41 | 105.16 | -0.71 | -44.17 | 0.45 | -6.25 | -22.41 | 0 | 0 | 0 | 24.23 | 0.25 | -1.34 | 60.85 | 0.0 | 0.0 | 170.9 | 19.6 | 19.6 | 0 | 0 | 0 | 282.86 | -39.47 | -15.77 | 453.76 | -25.64 | -5.21 | 13.8 | -5.87 | 56.64 | 296.66 | -38.45 | -13.92 | 0.00 | 0 | 0 |
| 23Q1 (14) | 569.94 | 15.91 | -15.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 240.46 | 7.25 | -34.14 | 47.52 | 17.54 | -57.32 | 169.47 | 7.5 | -29.17 | 17.38 | 21.24 | 5.72 | 105.91 | -11.95 | -35.17 | 0.48 | -7.69 | 0 | 0 | 0 | 0 | 24.17 | -0.62 | -0.98 | 60.85 | 0.0 | 0.0 | 142.89 | 0.0 | 37.28 | 0 | 0 | 0 | 467.31 | 11.32 | -22.52 | 610.19 | 8.44 | -13.72 | 14.66 | 74.11 | -14.97 | 481.97 | 12.55 | -22.31 | 0.00 | 0 | 0 |
| 22Q4 (13) | 491.71 | 24.17 | -18.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 224.2 | 14.6 | -38.65 | 40.43 | -6.09 | -63.02 | 157.65 | 12.83 | -33.12 | 14.34 | 27.32 | -17.67 | 120.29 | -29.98 | -15.21 | 0.52 | -5.45 | 0 | 0 | 0 | 0 | 24.32 | -0.73 | -2.13 | 60.85 | 0.0 | 0.0 | 142.89 | 0.0 | 37.28 | 0 | 0 | 0 | 419.79 | 10.8 | -14.64 | 562.68 | 7.84 | -5.57 | 8.42 | 26.81 | -64.96 | 428.21 | 11.07 | -16.99 | 0.00 | 0 | 0 |
| 22Q3 (12) | 395.99 | -43.64 | -7.46 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 195.64 | -37.82 | -48.98 | 43.05 | -49.28 | -64.92 | 139.72 | -34.73 | -48.41 | 11.26 | -24.86 | -49.58 | 171.8 | -8.8 | 39.94 | 0.55 | -5.17 | 0 | 0 | 0 | 0 | 24.5 | -0.24 | -2.89 | 60.85 | 0.0 | 0.0 | 142.89 | 0.0 | 37.28 | 0 | 0 | 0 | 378.88 | 12.82 | -1.11 | 521.77 | 8.99 | 7.09 | 6.64 | -24.63 | -68.31 | 385.52 | 11.86 | -4.6 | 0.00 | 0 | 0 |
| 22Q2 (11) | 702.62 | 3.61 | 94.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 314.61 | -13.83 | -7.77 | 84.87 | -23.78 | -13.27 | 214.08 | -10.52 | 0.04 | 14.99 | -8.86 | -26.52 | 188.37 | 15.31 | 74.09 | 0.58 | 0 | 0 | 0 | 0 | 0 | 24.56 | 0.61 | -1.96 | 60.85 | 0.0 | 0.0 | 142.89 | 37.28 | 37.28 | 0 | 0 | 0 | 335.83 | -44.32 | 28.95 | 478.72 | -32.31 | 31.33 | 8.81 | -48.9 | -43.12 | 344.64 | -44.45 | 24.9 | 0.00 | 0 | 0 |
| 22Q1 (10) | 678.15 | 12.78 | 133.23 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 365.12 | -0.08 | 38.48 | 111.35 | 1.85 | 89.53 | 239.26 | 1.5 | 48.49 | 16.44 | -5.57 | -8.74 | 163.36 | 15.16 | 68.41 | 0 | 0 | 0 | 0 | 0 | 0 | 24.41 | -1.77 | -2.16 | 60.85 | 0.0 | 0.0 | 104.09 | 0.0 | 12.8 | 0 | 0 | -100.0 | 603.14 | 22.64 | 126.05 | 707.23 | 18.68 | 95.59 | 17.24 | -28.26 | 23.14 | 620.38 | 20.27 | 120.92 | 0.00 | 0 | 0 |
| 21Q4 (9) | 601.29 | 40.52 | 162.86 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 365.42 | -4.7 | 62.75 | 109.33 | -10.9 | 200.03 | 235.72 | -12.97 | 76.27 | 17.41 | -22.03 | 4.11 | 141.86 | 15.55 | 73.93 | 0 | 0 | 0 | 0 | 0 | 0 | 24.85 | -1.51 | -2.36 | 60.85 | 0.0 | 0.0 | 104.09 | 0.0 | 12.8 | 0 | 0 | -100.0 | 491.8 | 28.36 | 136.36 | 595.89 | 22.3 | 96.77 | 24.03 | 14.7 | 100.42 | 515.83 | 27.65 | 134.4 | 0.00 | 0 | 0 |
| 21Q3 (8) | 427.91 | 18.49 | 161.73 | 56.26 | -24.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 383.46 | 12.42 | 74.29 | 122.71 | 25.39 | 260.38 | 270.84 | 26.56 | 76.5 | 22.33 | 9.5 | 7.74 | 122.77 | 13.47 | 59.98 | 0 | 0 | 0 | 0 | 0 | 0 | 25.23 | 0.72 | -2.89 | 60.85 | 0.0 | 0.0 | 104.09 | 0.0 | 12.8 | 0 | 0 | -100.0 | 383.15 | 47.12 | 123.11 | 487.24 | 33.66 | 82.83 | 20.95 | 35.25 | 483.57 | 404.1 | 46.45 | 130.49 | 0.00 | 0 | 0 |
| 21Q2 (7) | 361.14 | 24.21 | 63.01 | 74.94 | 415.05 | 565.54 | 0 | 0 | 0 | 0 | 0 | 0 | 341.11 | 29.37 | 83.29 | 97.86 | 66.57 | 282.71 | 214.0 | 32.81 | 63.98 | 20.39 | 13.19 | 0 | 108.2 | 11.55 | 14.41 | 0 | 0 | 0 | 0 | 0 | 0 | 25.05 | 0.4 | -5.65 | 60.85 | 0.0 | 0.0 | 104.09 | 12.8 | 12.8 | 0 | -100.0 | -100.0 | 260.44 | -2.39 | 89.16 | 364.53 | 0.81 | 56.82 | 15.49 | 10.64 | 714.68 | 275.93 | -1.74 | 104.15 | 0.00 | 0 | 0 |
| 21Q1 (6) | 290.76 | 27.11 | 45.82 | 14.55 | 0 | 33.73 | 0 | 0 | 0 | 0 | 0 | 0 | 263.67 | 17.43 | 56.1 | 58.75 | 61.22 | 165.72 | 161.13 | 20.49 | 16.4 | 18.02 | 7.72 | 0 | 97.0 | 18.93 | 10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 24.95 | -1.96 | -7.15 | 60.85 | 0.0 | 0.0 | 92.28 | 0.0 | 9.39 | 2.49 | 0.0 | -46.34 | 266.82 | 28.24 | 54.54 | 361.59 | 19.4 | 38.2 | 14.0 | 16.76 | 420.37 | 280.82 | 27.61 | 66.88 | 0.00 | 0 | 0 |
| 20Q4 (5) | 228.75 | 39.92 | 27.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 224.53 | 2.05 | 35.86 | 36.44 | 7.02 | 102.22 | 133.73 | -12.85 | 0.24 | 16.73 | -19.31 | 0 | 81.56 | 6.28 | 30.23 | 0 | 0 | 0 | 0 | 0 | 0 | 25.45 | -2.04 | -5.57 | 60.85 | 0.0 | 0.0 | 92.28 | 0.0 | 9.39 | 2.49 | 0.0 | -46.34 | 208.07 | 21.16 | 38.22 | 302.84 | 13.64 | 26.43 | 11.99 | 233.98 | 581.53 | 220.06 | 25.52 | 48.64 | 0.00 | 0 | 0 |
| 20Q3 (4) | 163.49 | -26.2 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 220.01 | 18.22 | 0.0 | 34.05 | 33.16 | 0.0 | 153.45 | 17.59 | 0.0 | 20.73 | 0 | 0.0 | 76.74 | -18.85 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 25.98 | -2.15 | 0.0 | 60.85 | 0.0 | 0.0 | 92.28 | 0.0 | 0.0 | 2.49 | 0.0 | 0.0 | 171.73 | 24.73 | 0.0 | 266.5 | 14.65 | 0.0 | 3.59 | 242.46 | 0.0 | 175.32 | 29.71 | 0.0 | 0.00 | 0 | 0.0 |
