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) | 206.32 | 35.57 | 60.45 | -20.64 | 0 | 0 | 0 | 0 | 588.62 | -10.52 | 60.62 | -2.23 | 169.45 | -5.4 | 28.79 | 5.73 | 77.25 | -30.93 | 0 | 0 | 0 | 0 | 0.28 | -50.88 | 52.56 | 0.0 | 75.35 | 8.98 | 22.22 | -37.3 | 311.84 | 10.05 | 409.41 | 5.53 | -29.88 | 0 | 281.96 | 7.97 | 0.00 | -3.18 |
| 2022 (9) | 152.19 | -19.32 | 76.17 | -53.43 | 0 | 0 | 0 | 0 | 657.84 | 4.42 | 62.0 | 5.84 | 179.12 | -9.92 | 27.23 | -13.73 | 111.85 | -14.99 | 0 | 0 | 0 | 0 | 0.57 | -31.33 | 52.56 | 0.0 | 69.14 | 9.24 | 35.44 | -7.01 | 283.36 | 8.45 | 387.95 | 6.97 | -22.22 | 0 | 261.14 | 15.64 | 0.00 | 3.85 |
| 2021 (8) | 188.64 | -27.54 | 163.55 | 17.06 | 0 | 0 | 0 | 0 | 630.0 | 13.42 | 58.58 | -4.37 | 198.84 | 15.47 | 31.56 | 1.81 | 131.58 | 77.05 | 0 | 0 | 0 | 0 | 0.83 | 112.82 | 52.56 | 0.0 | 63.29 | 10.72 | 38.11 | 11.99 | 261.27 | 3.86 | 362.67 | 5.81 | -35.44 | 0 | 225.83 | 5.8 | 0.00 | -5.9 |
| 2020 (7) | 260.33 | -5.73 | 139.71 | -3.05 | 0 | 0 | 0 | 0 | 555.48 | 2.01 | 61.26 | 1.47 | 172.2 | 3.33 | 31.00 | 1.29 | 74.32 | 13.6 | 0 | 0 | 0 | 0 | 0.39 | -26.42 | 52.56 | 0.0 | 57.16 | 11.82 | 34.03 | 55.32 | 251.56 | 2.05 | 342.74 | 7.26 | -38.11 | 0 | 213.45 | 0.46 | 0.00 | -17.14 |
| 2019 (6) | 276.14 | 1.71 | 144.11 | -15.21 | 0 | 0 | 0 | 0 | 544.51 | 4.5 | 60.37 | 22.26 | 166.65 | 8.88 | 30.61 | 4.19 | 65.42 | -5.3 | 0 | 0 | 0 | 0 | 0.53 | 23.26 | 52.56 | 0.0 | 51.12 | 10.7 | 21.91 | 28.66 | 246.51 | 8.59 | 319.54 | 10.1 | -34.03 | 0 | 212.48 | 3.6 | 0.00 | -5.04 |
| 2018 (5) | 271.51 | -8.75 | 169.97 | -9.34 | 0 | 0 | 0 | 0 | 521.06 | 13.72 | 49.38 | 13.1 | 153.06 | 5.89 | 29.37 | -6.88 | 69.08 | 29.22 | 0 | 0 | 0 | 0 | 0.43 | 72.0 | 52.56 | 0.0 | 46.18 | 10.43 | 17.03 | 11.23 | 227.02 | 7.6 | 290.23 | 8.25 | -21.92 | 0 | 205.1 | 5.75 | 0.00 | 8.21 |
| 2017 (4) | 297.53 | -1.63 | 187.49 | 10.86 | 0 | 0 | 0 | 0 | 458.19 | 5.3 | 43.66 | 22.19 | 144.54 | 14.93 | 31.55 | 9.15 | 53.46 | 19.57 | 0 | 0 | 0 | 0 | 0.25 | -19.35 | 52.56 | 0.0 | 41.82 | 9.36 | 15.31 | 0.0 | 210.98 | 9.12 | 268.11 | 8.59 | -17.03 | 0 | 193.95 | 4.11 | 0.00 | 0 |
| 2016 (3) | 302.47 | 10.97 | 169.13 | -4.66 | 0 | 0 | 0 | 0 | 435.13 | 0.3 | 35.73 | 26.12 | 125.76 | 3.7 | 28.90 | 3.39 | 44.71 | 2.9 | 0 | 0 | 0 | 0 | 0.31 | -71.56 | 52.56 | 0.0 | 38.24 | 7.99 | 15.31 | 0.0 | 193.35 | 8.82 | 246.9 | 8.1 | -7.06 | 0 | 186.29 | -2.54 | 0.00 | 0 |
| 2015 (2) | 272.58 | 26.78 | 177.4 | 16.43 | 0 | 0 | 0 | 0 | 433.83 | 2.24 | 28.33 | 7.43 | 121.27 | -1.13 | 27.95 | -3.29 | 43.45 | -1.45 | 0 | 0 | 0 | 0 | 1.09 | -34.34 | 52.56 | 0.0 | 35.41 | 8.06 | 15.31 | 0.0 | 177.68 | 6.68 | 228.4 | 6.41 | 13.46 | 1.43 | 191.14 | 6.29 | 0.00 | 0 |
| 2014 (1) | 215.01 | 61.02 | 152.36 | 52.67 | 0 | 0 | 0 | 0 | 424.33 | 4.07 | 26.37 | 11.03 | 122.65 | 6.86 | 28.90 | 2.67 | 44.09 | 7.17 | 0 | 0 | 0 | 0 | 1.66 | -42.56 | 52.56 | 0.0 | 32.77 | 7.8 | 15.31 | 0.0 | 166.56 | 7.78 | 214.65 | 7.19 | 13.27 | 332.25 | 179.83 | 14.1 | 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) | 265.09 | -3.04 | 18.17 | 72.04 | 33.7 | -23.07 | 0 | 0 | 0 | 0 | 0 | 0 | 176.74 | 11.87 | 8.84 | 23.26 | 16.94 | 8.74 | 199.21 | 10.04 | 7.28 | 31.27 | 7.56 | -1.37 | 86.5 | 2.72 | 13.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -21.05 | -57.14 | 52.56 | 0.0 | 0.0 | 81.41 | 0.0 | 8.04 | 29.88 | 0.0 | 34.47 | 320.24 | 7.83 | 9.06 | 431.54 | 5.7 | 10.31 | -15.42 | -44.38 | -0.65 | 304.82 | 6.47 | 9.53 | 0.00 | -3.92 | -8.53 |
| 24Q2 (19) | 273.39 | 1.16 | 37.59 | 53.88 | -20.62 | -24.83 | 0 | 0 | 0 | 0 | 0 | 0 | 157.99 | 3.36 | 17.53 | 19.89 | 8.1 | 105.26 | 181.03 | 1.67 | 17.56 | 29.07 | -2.18 | 12.37 | 84.21 | 14.32 | 3.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | -17.39 | -53.66 | 52.56 | 0.0 | 0.0 | 81.41 | 8.04 | 8.04 | 29.88 | 34.47 | 34.47 | 296.99 | -10.07 | 9.09 | 408.28 | -4.57 | 10.4 | -10.68 | 32.79 | 63.56 | 286.31 | -8.92 | 17.86 | 0.00 | 3.16 | -12.59 |
| 24Q1 (18) | 270.26 | 30.99 | 51.68 | 67.88 | 12.29 | -6.54 | 0 | 0 | 0 | 0 | 0 | 0 | 152.85 | 2.23 | 7.42 | 18.4 | 1.1 | 62.4 | 178.06 | 5.08 | 9.32 | 29.72 | 3.23 | 14.31 | 73.66 | -4.65 | -24.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | -17.86 | -52.08 | 52.56 | 0.0 | 0.0 | 75.35 | 0.0 | 8.98 | 22.22 | 0.0 | -37.3 | 330.24 | 5.9 | 12.06 | 427.81 | 4.49 | 7.15 | -15.89 | 46.82 | 35.88 | 314.35 | 11.49 | 16.46 | 0.00 | -6.92 | -8.0 |
| 23Q4 (17) | 206.32 | -8.03 | 35.57 | 60.45 | -35.44 | -20.64 | 0 | 0 | 0 | 0 | 0 | 0 | 149.51 | -7.93 | 1.96 | 18.2 | -14.91 | 9.51 | 169.45 | -8.75 | -5.4 | 28.79 | -9.2 | 5.73 | 77.25 | 0.93 | -30.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | -20.0 | -50.88 | 52.56 | 0.0 | 0.0 | 75.35 | 0.0 | 8.98 | 22.22 | 0.0 | -37.3 | 311.84 | 6.2 | 10.05 | 409.41 | 4.65 | 5.53 | -29.88 | -95.04 | -34.47 | 281.96 | 1.31 | 7.97 | 0.00 | -0.84 | -3.18 |
| 23Q3 (16) | 224.33 | 12.9 | 12.83 | 93.64 | 30.64 | -42.85 | 0 | 0 | 0 | 0 | 0 | 0 | 162.39 | 20.8 | -5.53 | 21.39 | 120.74 | 31.55 | 185.7 | 20.59 | -14.01 | 31.70 | 22.55 | -0.45 | 76.54 | -6.04 | -35.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.35 | -14.63 | -52.7 | 52.56 | 0.0 | 0.0 | 75.35 | 0.0 | 8.98 | 22.22 | 0.0 | -37.3 | 293.63 | 7.86 | 10.11 | 391.2 | 5.78 | 5.37 | -15.32 | 47.73 | 5.43 | 278.31 | 14.56 | 11.11 | 0.00 | -8.19 | -4.82 |
| 23Q2 (15) | 198.7 | 11.52 | 5.07 | 71.68 | -1.31 | -51.04 | 0 | 0 | 0 | 0 | 0 | 0 | 134.43 | -5.52 | -18.88 | 9.69 | -14.47 | -33.95 | 153.99 | -5.46 | -23.75 | 25.87 | -0.49 | -14.45 | 81.46 | -16.25 | -39.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | -14.58 | -51.19 | 52.56 | 0.0 | 0.0 | 75.35 | 8.98 | 8.98 | 22.22 | -37.3 | -37.3 | 272.24 | -7.62 | 8.72 | 369.81 | -7.38 | 4.17 | -29.31 | -18.28 | -20.12 | 242.93 | -10.0 | 7.49 | 0.00 | 8.57 | -2.5 |
| 23Q1 (14) | 178.18 | 17.08 | -7.54 | 72.63 | -4.65 | -53.39 | 0 | 0 | 0 | 0 | 0 | 0 | 142.29 | -2.96 | -18.04 | 11.33 | -31.83 | -21.59 | 162.88 | -9.07 | -22.15 | 26.00 | -4.52 | -18.91 | 97.26 | -13.04 | -27.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0.48 | -15.79 | -40.74 | 52.56 | 0.0 | 0.0 | 69.14 | 0.0 | 9.24 | 35.44 | 0.0 | -7.01 | 294.7 | 4.0 | 6.88 | 399.28 | 2.92 | 5.88 | -24.78 | -11.52 | -19.08 | 269.92 | 3.36 | 5.89 | 0.00 | -2.04 | -4.23 |
| 22Q4 (13) | 152.19 | -23.45 | -19.32 | 76.17 | -53.51 | -53.43 | 0 | 0 | 0 | 0 | 0 | 0 | 146.63 | -14.7 | -12.12 | 16.62 | 2.21 | 9.06 | 179.12 | -17.05 | -9.92 | 27.23 | -14.5 | -13.73 | 111.85 | -5.48 | -14.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | -22.97 | -31.33 | 52.56 | 0.0 | 0.0 | 69.14 | 0.0 | 9.24 | 35.44 | 0.0 | -7.01 | 283.36 | 6.25 | 8.45 | 387.95 | 4.5 | 6.97 | -22.22 | -37.16 | 37.3 | 261.14 | 4.26 | 15.64 | 0.00 | -2.53 | 3.85 |
| 22Q3 (12) | 198.82 | 5.13 | -3.2 | 163.84 | 11.9 | -5.22 | 0 | 0 | 0 | 0 | 0 | 0 | 171.9 | 3.74 | 6.31 | 16.26 | 10.84 | 1.88 | 215.95 | 6.93 | 15.61 | 31.85 | 5.32 | 4.73 | 118.34 | -11.71 | 6.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.74 | -11.9 | -13.95 | 52.56 | 0.0 | 0.0 | 69.14 | 0.0 | 9.24 | 35.44 | 0.0 | -7.01 | 266.68 | 6.5 | 8.38 | 371.26 | 4.58 | 6.85 | -16.2 | 33.61 | 57.06 | 250.48 | 10.83 | 20.23 | 0.00 | -5.95 | 1.68 |
| 22Q2 (11) | 189.11 | -1.86 | -22.21 | 146.42 | -6.03 | -6.83 | 0 | 0 | 0 | 0 | 0 | 0 | 165.71 | -4.54 | 10.16 | 14.67 | 1.52 | 10.3 | 201.96 | -3.47 | 14.47 | 30.24 | -5.68 | 4.49 | 134.03 | -0.73 | 40.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0.84 | 3.7 | -8.7 | 52.56 | 0.0 | 0.0 | 69.14 | 9.24 | 9.24 | 35.44 | -7.01 | -7.01 | 250.41 | -9.18 | 8.83 | 355.0 | -5.87 | 7.09 | -24.4 | -17.25 | 35.7 | 226.01 | -11.34 | 17.63 | 0.00 | 6.65 | 3.33 |
| 22Q1 (10) | 192.7 | 2.15 | -21.12 | 155.81 | -4.73 | 11.38 | 0 | 0 | 0 | 0 | 0 | 0 | 173.6 | 4.04 | 14.96 | 14.45 | -5.18 | 2.63 | 209.22 | 5.22 | 19.42 | 32.06 | 1.58 | 7.84 | 135.02 | 2.61 | 68.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | -2.41 | 17.39 | 52.56 | 0.0 | 0.0 | 63.29 | 0.0 | 10.72 | 38.11 | 0.0 | 11.99 | 275.72 | 5.53 | 3.79 | 377.12 | 3.98 | 5.69 | -20.81 | 41.28 | 37.9 | 254.91 | 12.88 | 9.81 | 0.00 | 6.22 | -8.0 |
| 21Q4 (9) | 188.64 | -8.16 | -27.54 | 163.55 | -5.39 | 17.06 | 0 | 0 | 0 | 0 | 0 | 0 | 166.86 | 3.19 | 10.44 | 15.24 | -4.51 | -16.81 | 198.84 | 6.45 | 15.47 | 31.56 | 3.79 | 1.81 | 131.58 | 18.11 | 77.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.83 | -3.49 | 112.82 | 52.56 | 0.0 | 0.0 | 63.29 | 0.0 | 10.72 | 38.11 | 0.0 | 11.99 | 261.27 | 6.18 | 3.86 | 362.67 | 4.38 | 5.81 | -35.44 | 6.07 | 7.01 | 225.83 | 8.4 | 5.8 | 0.00 | -4.57 | -5.9 |
| 21Q3 (8) | 205.39 | -15.51 | -19.26 | 172.87 | 10.0 | 23.34 | 0 | 0 | 0 | 0 | 0 | 0 | 161.7 | 7.49 | 2.92 | 15.96 | 20.0 | -20.24 | 186.79 | 5.87 | 4.76 | 30.41 | 5.08 | -7.15 | 111.4 | 17.02 | 53.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.86 | -6.52 | 95.45 | 52.56 | 0.0 | 0.0 | 63.29 | 0.0 | 10.72 | 38.11 | 0.0 | 11.99 | 246.06 | 6.94 | 5.49 | 347.46 | 4.82 | 7.09 | -37.73 | 0.58 | -1.64 | 208.33 | 8.43 | 6.21 | 0.00 | -4.42 | -17.86 |
| 21Q2 (7) | 243.1 | -0.5 | -6.47 | 157.15 | 12.34 | 44.35 | 0 | 0 | 0 | 0 | 0 | 0 | 150.43 | -0.38 | 15.63 | 13.3 | -5.54 | 1.14 | 176.43 | 0.7 | 18.01 | 28.94 | -2.66 | 0 | 95.2 | 18.85 | 35.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.92 | 33.33 | 100.0 | 52.56 | 0.0 | 0.0 | 63.29 | 10.72 | 10.72 | 38.11 | 11.99 | 11.99 | 230.09 | -13.38 | 7.9 | 331.49 | -7.1 | 8.89 | -37.95 | -13.25 | 9.9 | 192.14 | -17.23 | 12.28 | 0.00 | -5.05 | -20.32 |
| 21Q1 (6) | 244.31 | -6.15 | -5.65 | 139.89 | 0.13 | 38.95 | 0 | 0 | 0 | 0 | 0 | 0 | 151.01 | -0.05 | 28.87 | 14.08 | -23.14 | 44.11 | 175.2 | 1.74 | 23.53 | 29.73 | -4.1 | 0 | 80.1 | 7.78 | 23.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0.69 | 76.92 | 53.33 | 52.56 | 0.0 | 0.0 | 57.16 | 0.0 | 11.82 | 34.03 | 0.0 | 55.32 | 265.64 | 5.6 | 3.64 | 356.83 | 4.11 | 8.35 | -33.51 | 12.07 | 7.02 | 232.13 | 8.75 | 5.39 | 0.00 | 8.66 | -7.91 |
| 20Q4 (5) | 260.33 | 2.33 | -5.73 | 139.71 | -0.32 | -3.05 | 0 | 0 | 0 | 0 | 0 | 0 | 151.09 | -3.83 | 7.94 | 18.32 | -8.45 | 10.1 | 172.2 | -3.42 | 3.33 | 31.00 | -5.35 | 0 | 74.32 | 2.54 | 13.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0.39 | -11.36 | -26.42 | 52.56 | 0.0 | 0.0 | 57.16 | 0.0 | 11.82 | 34.03 | 0.0 | 55.32 | 251.56 | 7.85 | 2.05 | 342.74 | 5.64 | 7.26 | -38.11 | -2.67 | -11.99 | 213.45 | 8.83 | 0.46 | 0.00 | -16.7 | -17.14 |
| 20Q3 (4) | 254.39 | -2.13 | 0.0 | 140.16 | 28.74 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 157.11 | 20.76 | 0.0 | 20.01 | 52.17 | 0.0 | 178.3 | 19.26 | 0.0 | 32.75 | 0 | 0.0 | 72.48 | 3.17 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.44 | -4.35 | 0.0 | 52.56 | 0.0 | 0.0 | 57.16 | 0.0 | 0.0 | 34.03 | 0.0 | 0.0 | 233.26 | 9.38 | 0.0 | 324.45 | 6.57 | 0.0 | -37.12 | 11.87 | 0.0 | 196.14 | 14.61 | 0.0 | 0.00 | -7.29 | 0.0 |
