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) | 68.78 | 18.14 | 158.66 | 7.28 | 12.69 | -36.07 | 0 | 0 | 306.07 | -4.79 | 17.17 | -40.55 | 29.88 | 30.54 | 9.76 | 37.1 | 252.05 | 1.41 | 96.13 | -0.12 | 121.9 | 6.17 | 18.01 | 62.99 | 82.32 | 0.0 | 14.2 | 26.0 | 22.62 | 0.0 | 67.87 | -8.79 | 104.69 | -3.33 | 18.34 | 314.0 | 86.21 | 9.35 | 0.11 | 6.86 |
| 2022 (9) | 58.22 | 11.81 | 147.9 | 57.36 | 19.85 | 0.25 | 0 | 0 | 321.46 | 19.75 | 28.88 | 58.16 | 22.89 | -34.21 | 7.12 | -45.06 | 248.55 | -12.84 | 96.25 | -4.68 | 114.82 | -4.15 | 11.05 | -0.27 | 82.32 | 0.0 | 11.27 | 19.13 | 22.62 | 0.0 | 74.41 | 22.53 | 108.3 | 16.68 | 4.43 | 82.3 | 78.84 | 24.83 | 0.10 | -9.73 |
| 2021 (8) | 52.07 | 15.4 | 93.99 | -10.56 | 19.8 | -28.96 | 3.8 | 19.12 | 268.44 | 23.77 | 18.26 | 18.65 | 34.79 | 20.42 | 12.96 | -2.7 | 285.17 | 0.54 | 100.98 | -7.69 | 119.79 | 31.65 | 11.08 | -2.46 | 82.32 | 0.0 | 9.46 | 19.6 | 22.62 | 0.0 | 60.73 | 8.91 | 92.82 | 7.56 | 2.43 | 279.69 | 63.16 | 11.99 | 0.12 | -2.39 |
| 2020 (7) | 45.12 | 2.01 | 105.09 | 24.12 | 27.87 | 47.77 | 3.19 | -8.33 | 216.89 | -4.31 | 15.39 | 1486.6 | 28.89 | 16.35 | 13.32 | 21.59 | 283.63 | 7.56 | 109.39 | 4.81 | 90.99 | -12.11 | 11.36 | -1.22 | 82.32 | 0.0 | 7.91 | 1.28 | 22.62 | 0.0 | 55.76 | 25.39 | 86.3 | 15.2 | 0.64 | -21.95 | 56.4 | 24.53 | 0.12 | -1.64 |
| 2019 (6) | 44.23 | -2.73 | 84.67 | -25.31 | 18.86 | 113.11 | 3.48 | 78.46 | 226.65 | -9.9 | 0.97 | -95.01 | 24.83 | 7.86 | 10.96 | 19.71 | 263.69 | 9.81 | 104.37 | -25.09 | 103.53 | -18.65 | 11.5 | -0.61 | 82.32 | 0.0 | 7.81 | 33.05 | 22.62 | -9.27 | 44.47 | -12.34 | 74.91 | -8.13 | 0.82 | -82.25 | 45.29 | -18.18 | 0.12 | 42.84 |
| 2018 (5) | 45.47 | 32.6 | 113.36 | 14.12 | 8.85 | 56.91 | 1.95 | -32.76 | 251.54 | -11.38 | 19.42 | 146.45 | 23.02 | -61.36 | 9.15 | -56.39 | 240.13 | 5.02 | 139.33 | -7.84 | 127.26 | -9.24 | 11.57 | 14.44 | 82.32 | 0.0 | 5.87 | 15.55 | 24.93 | 0.0 | 50.73 | 101.39 | 81.54 | 47.69 | 4.62 | -70.52 | 55.35 | 35.46 | 0.08 | 34.48 |
| 2017 (4) | 34.29 | 34.52 | 99.33 | 14.41 | 5.64 | 239.76 | 2.9 | 171.03 | 283.85 | 15.68 | 7.88 | 48.96 | 59.57 | 25.89 | 20.99 | 8.82 | 228.65 | 8.71 | 151.18 | 11.38 | 140.21 | 2.41 | 10.11 | 36.62 | 82.32 | 0.0 | 5.08 | 11.4 | 24.93 | 0.0 | 25.19 | 11.81 | 55.21 | 6.13 | 15.67 | -13.95 | 40.86 | 0.29 | 0.06 | 87.31 |
| 2016 (3) | 25.49 | 5.2 | 86.82 | -3.29 | 1.66 | -86.91 | 1.07 | -60.22 | 245.37 | 12.67 | 5.29 | -7.68 | 47.32 | 8.73 | 19.29 | -3.5 | 210.33 | 2.71 | 135.73 | 0.64 | 136.91 | 27.64 | 7.4 | 21.31 | 82.32 | -3.52 | 4.56 | 14.57 | 24.93 | 0.0 | 22.53 | 2.36 | 52.02 | 2.14 | 18.21 | 232.91 | 40.74 | 48.25 | 0.03 | 14.59 |
| 2015 (2) | 24.23 | 53.16 | 89.77 | 22.04 | 12.68 | 4.97 | 2.69 | 0 | 217.77 | -2.98 | 5.73 | 0 | 43.52 | 15.5 | 19.98 | 19.04 | 204.79 | 3.58 | 134.87 | -1.47 | 107.26 | -3.71 | 6.1 | 35.86 | 85.32 | -3.4 | 3.98 | 0.0 | 24.93 | -6.56 | 22.01 | 50.03 | 50.93 | 12.35 | 5.47 | 0 | 27.48 | 5625.0 | 0.03 | -11.44 |
| 2014 (1) | 15.82 | 9.56 | 73.56 | -31.88 | 12.08 | 261.68 | 0 | 0 | 224.45 | 25.06 | -9.79 | 0 | 37.68 | -8.12 | 16.79 | -26.53 | 197.72 | -2.09 | 136.88 | -2.22 | 111.39 | -0.5 | 4.49 | 16.02 | 88.32 | 4.99 | 3.98 | 30.07 | 26.68 | -29.25 | 14.67 | -36.33 | 45.33 | -28.96 | -14.19 | 0 | 0.48 | 0 | 0.03 | -15.35 |
| 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) | 60.06 | -7.34 | -1.64 | 196.56 | 2.78 | 27.26 | 6.12 | -23.5 | -56.16 | 0 | 0 | 0 | 81.9 | -5.69 | 5.08 | 5.62 | -14.07 | 18.57 | 24.48 | 11.93 | 12.29 | 7.88 | 10.51 | 9.23 | 313.01 | 3.51 | 25.22 | 44.45 | -0.58 | -53.77 | 120.61 | 11.3 | -0.85 | 39.27 | 37.07 | 174.81 | 82.32 | 0.0 | 0.0 | 15.89 | 0.0 | 11.9 | 9.07 | 0.0 | -59.9 | 80.5 | 7.51 | 26.69 | 105.46 | 5.62 | 5.08 | 22.66 | -22.66 | 94.84 | 103.16 | -0.98 | 37.24 | 0.10 | -3.97 | -21.99 |
| 24Q2 (19) | 64.82 | 9.27 | 4.04 | 191.24 | -2.26 | 58.68 | 8.0 | -9.5 | -44.1 | 0 | 0 | 0 | 86.84 | 40.95 | 7.21 | 6.54 | 574.23 | 13.54 | 21.87 | -25.21 | -0.95 | 7.13 | -26.63 | -7.51 | 302.39 | -2.59 | 22.84 | 44.71 | -8.38 | -53.49 | 108.36 | 11.54 | -11.57 | 28.65 | 31.72 | 157.64 | 82.32 | 0.0 | 0.0 | 15.89 | 11.9 | 11.9 | 9.07 | 0.0 | -59.9 | 74.88 | 6.91 | 27.35 | 99.85 | 7.01 | 4.42 | 29.3 | 16.97 | 220.22 | 104.18 | 9.56 | 53.32 | 0.10 | -6.47 | -18.15 |
| 24Q1 (18) | 59.32 | -13.75 | -3.92 | 195.67 | 23.33 | 62.52 | 8.84 | -30.34 | -56.0 | 0 | 0 | 0 | 61.61 | -23.41 | -7.62 | 0.97 | -78.59 | -54.67 | 29.24 | -2.14 | 34.07 | 9.71 | -0.49 | 28.24 | 310.42 | 23.16 | 29.86 | 48.8 | -49.24 | -49.36 | 97.15 | -20.3 | -17.21 | 21.75 | 20.77 | 95.77 | 82.32 | 0.0 | 0.0 | 14.2 | 0.0 | 26.0 | 9.07 | -59.9 | -59.9 | 70.04 | 3.2 | 25.14 | 93.31 | -10.87 | 3.84 | 25.05 | 36.59 | 378.05 | 95.09 | 10.3 | 55.35 | 0.11 | -2.92 | -17.39 |
| 23Q4 (17) | 68.78 | 12.64 | 18.14 | 158.66 | 2.72 | 7.28 | 12.69 | -9.1 | -36.07 | 0 | 0 | 0 | 80.44 | 3.21 | 4.9 | 4.53 | -4.43 | 86.42 | 29.88 | 37.06 | 30.54 | 9.76 | 35.38 | 37.1 | 252.05 | 0.84 | 1.41 | 96.13 | -0.02 | -0.12 | 121.9 | 0.21 | 6.17 | 18.01 | 26.03 | 62.99 | 82.32 | 0.0 | 0.0 | 14.2 | 0.0 | 26.0 | 22.62 | 0.0 | 0.0 | 67.87 | 6.81 | -8.79 | 104.69 | 4.31 | -3.33 | 18.34 | 57.7 | 314.0 | 86.21 | 14.69 | 9.35 | 0.11 | -10.54 | 6.86 |
| 23Q3 (16) | 61.06 | -1.99 | -33.45 | 154.46 | 28.16 | 7.3 | 13.96 | -2.45 | 37.94 | 0 | 0 | 0 | 77.94 | -3.78 | 25.45 | 4.74 | -17.71 | 1.94 | 21.8 | -1.27 | 16.2 | 7.21 | -6.43 | 30.79 | 249.96 | 1.54 | -12.22 | 96.15 | 0.01 | -6.24 | 121.65 | -0.73 | 0.27 | 14.29 | 28.51 | 29.79 | 82.32 | 0.0 | 0.0 | 14.2 | 0.0 | 26.0 | 22.62 | 0.0 | 0.0 | 63.54 | 8.06 | -11.19 | 100.36 | 4.96 | -4.82 | 11.63 | 27.1 | 88.49 | 75.17 | 10.63 | -3.28 | 0.12 | 0.77 | 12.09 |
| 23Q2 (15) | 62.3 | 0.91 | 5.22 | 120.52 | 0.1 | 22.62 | 14.31 | -28.77 | -1.51 | 0 | 0 | 0 | 81.0 | 21.46 | -1.71 | 5.76 | 169.16 | -38.79 | 22.08 | 1.24 | 4.15 | 7.71 | 1.74 | 20.56 | 246.16 | 2.98 | -9.48 | 96.14 | -0.24 | -4.69 | 122.54 | 4.43 | 11.35 | 11.12 | 0.09 | 1.0 | 82.32 | 0.0 | 0.0 | 14.2 | 26.0 | 26.0 | 22.62 | 0.0 | 0.0 | 58.8 | 5.06 | -12.09 | 95.62 | 6.41 | -5.12 | 9.15 | 74.62 | 56.41 | 67.95 | 11.01 | -6.59 | 0.12 | -5.6 | 10.14 |
| 23Q1 (14) | 61.74 | 6.05 | 0.47 | 120.4 | -18.59 | 22.15 | 20.09 | 1.21 | 1.98 | 0 | 0 | -100.0 | 66.69 | -13.03 | -33.46 | 2.14 | -11.93 | -82.73 | 21.81 | -4.72 | -44.19 | 7.58 | 6.38 | -40.85 | 239.04 | -3.83 | -11.83 | 96.37 | 0.12 | -4.51 | 117.34 | 2.19 | -1.7 | 11.11 | 0.54 | 1.18 | 82.32 | 0.0 | 0.0 | 11.27 | 0.0 | 19.13 | 22.62 | 0.0 | 0.0 | 55.97 | -24.78 | -5.6 | 89.86 | -17.03 | -1.65 | 5.24 | 18.28 | 1.16 | 61.21 | -22.36 | -5.06 | 0.13 | 25.58 | 12.67 |
| 22Q4 (13) | 58.22 | -36.54 | 11.81 | 147.9 | 2.74 | 57.36 | 19.85 | 96.15 | 0.25 | 0 | 0 | -100.0 | 76.68 | 23.42 | -19.69 | 2.43 | -47.74 | -70.9 | 22.89 | 22.01 | -34.21 | 7.12 | 29.15 | -45.05 | 248.55 | -12.72 | -12.84 | 96.25 | -6.14 | -4.68 | 114.82 | -5.36 | -4.15 | 11.05 | 0.36 | -0.27 | 82.32 | 0.0 | 0.0 | 11.27 | 0.0 | 19.13 | 22.62 | 0.0 | 0.0 | 74.41 | 4.0 | 22.53 | 108.3 | 2.71 | 16.68 | 4.43 | -28.2 | 82.3 | 78.84 | 1.44 | 24.83 | 0.10 | -6.16 | -9.73 |
| 22Q3 (12) | 91.75 | 54.96 | 122.1 | 143.95 | 46.45 | 28.01 | 10.12 | -30.35 | 1.61 | 0 | 0 | -100.0 | 62.13 | -24.61 | 16.09 | 4.65 | -50.58 | 147.34 | 18.76 | -11.51 | -17.79 | 5.51 | -13.75 | -41.19 | 284.77 | 4.71 | -1.46 | 102.55 | 1.67 | -13.18 | 121.32 | 10.24 | -2.43 | 11.01 | 0.0 | -1.17 | 82.32 | 0.0 | 0.0 | 11.27 | 0.0 | 19.13 | 22.62 | 0.0 | 0.0 | 71.55 | 6.97 | 36.03 | 105.44 | 4.62 | 24.52 | 6.17 | 5.47 | 601.14 | 77.72 | 6.85 | 45.33 | 0.11 | -0.99 | -7.62 |
| 22Q2 (11) | 59.21 | -3.65 | 22.18 | 98.29 | -0.28 | -10.25 | 14.53 | -26.24 | -24.91 | 0 | -100.0 | -100.0 | 82.41 | -17.78 | 47.37 | 9.41 | -24.05 | 192.24 | 21.2 | -45.75 | -16.14 | 6.39 | -50.09 | -37.55 | 271.95 | 0.31 | -4.49 | 100.87 | -0.05 | -14.65 | 110.05 | -7.81 | -3.3 | 11.01 | 0.27 | -1.52 | 82.32 | 0.0 | 0.0 | 11.27 | 19.13 | 19.13 | 22.62 | 0.0 | 0.0 | 66.89 | 12.82 | 31.88 | 100.78 | 10.3 | 21.71 | 5.85 | 12.93 | -0.85 | 72.74 | 12.83 | 28.47 | 0.11 | -3.43 | -5.37 |
| 22Q1 (10) | 61.45 | 18.01 | 13.54 | 98.57 | 4.87 | -10.42 | 19.7 | -0.51 | -20.28 | 3.84 | 1.05 | 5.21 | 100.23 | 4.97 | 57.77 | 12.39 | 48.38 | 157.59 | 39.08 | 12.33 | 35.69 | 12.81 | -1.18 | 5.4 | 271.1 | -4.93 | -3.54 | 100.92 | -0.06 | -12.6 | 119.37 | -0.35 | 12.25 | 10.98 | -0.9 | -2.49 | 82.32 | 0.0 | 0.0 | 9.46 | 0.0 | 19.6 | 22.62 | 0.0 | 0.0 | 59.29 | -2.37 | 20.88 | 91.37 | -1.56 | 14.82 | 5.18 | 113.17 | 18.0 | 64.47 | 2.07 | 20.64 | 0.12 | 0.6 | -3.45 |
| 21Q4 (9) | 52.07 | 26.05 | 15.4 | 93.99 | -16.42 | -10.56 | 19.8 | 98.8 | -28.96 | 3.8 | 4.11 | 19.12 | 95.48 | 78.4 | 35.59 | 8.35 | 344.15 | 106.17 | 34.79 | 52.45 | 20.42 | 12.96 | 38.22 | -2.71 | 285.17 | -1.32 | 0.54 | 100.98 | -14.51 | -7.69 | 119.79 | -3.66 | 31.65 | 11.08 | -0.54 | -2.46 | 82.32 | 0.0 | 0.0 | 9.46 | 0.0 | 19.6 | 22.62 | 0.0 | 0.0 | 60.73 | 15.46 | 8.91 | 92.82 | 9.61 | 7.56 | 2.43 | 176.14 | 279.69 | 63.16 | 18.1 | 11.99 | 0.12 | -3.96 | -2.39 |
| 21Q3 (8) | 41.31 | -14.75 | 2.4 | 112.45 | 2.68 | 10.46 | 9.96 | -48.53 | -49.62 | 3.65 | 0.0 | -7.83 | 53.52 | -4.29 | -6.25 | 1.88 | -41.61 | -51.92 | 22.82 | -9.73 | 24.97 | 9.38 | -8.41 | 3.93 | 288.99 | 1.49 | -0.86 | 118.12 | -0.06 | 9.27 | 124.34 | 9.25 | 23.62 | 11.14 | -0.36 | -2.71 | 82.32 | 0.0 | 0.0 | 9.46 | 0.0 | 19.6 | 22.62 | 0.0 | 0.0 | 52.6 | 3.71 | 1.96 | 84.68 | 2.27 | 3.1 | 0.88 | -85.08 | -23.48 | 53.48 | -5.55 | 1.4 | 0.12 | 1.42 | -0.35 |
| 21Q2 (7) | 48.46 | -10.46 | 27.22 | 109.51 | -0.47 | 18.79 | 19.35 | -21.69 | 76.71 | 3.65 | 0.0 | 0 | 55.92 | -11.98 | 21.59 | 3.22 | -33.06 | -17.01 | 25.28 | -12.22 | 21.07 | 10.24 | -15.75 | 0 | 284.74 | 1.32 | -2.4 | 118.19 | 2.36 | 10.84 | 113.81 | 7.02 | -2.44 | 11.18 | -0.71 | -2.44 | 82.32 | 0.0 | 0.0 | 9.46 | 19.6 | 0 | 22.62 | 0.0 | 0 | 50.72 | 3.4 | 0 | 82.8 | 4.05 | 5.86 | 5.9 | 34.4 | 992.59 | 56.62 | 5.95 | 10385.19 | 0.12 | -1.47 | 0.26 |
| 21Q1 (6) | 54.12 | 19.95 | 44.13 | 110.03 | 4.7 | 8.8 | 24.71 | -11.34 | 25.5 | 3.65 | 14.42 | -1.62 | 63.53 | -9.78 | 46.42 | 4.81 | 18.77 | 35.88 | 28.8 | -0.31 | 37.4 | 12.15 | -8.78 | 0 | 281.04 | -0.91 | -2.98 | 115.47 | 5.56 | 10.55 | 106.34 | 16.87 | 6.71 | 11.26 | -0.88 | -1.4 | 82.32 | 0.0 | 0.0 | 7.91 | 0.0 | 1.28 | 22.62 | 0.0 | 0.0 | 49.05 | -12.03 | 2.14 | 79.58 | -7.79 | 1.44 | 4.39 | 585.94 | 718.31 | 53.44 | -5.25 | 12.96 | 0.12 | 1.71 | 0.24 |
| 20Q4 (5) | 45.12 | 11.85 | 2.01 | 105.09 | 3.23 | 24.12 | 27.87 | 40.97 | 47.77 | 3.19 | -19.44 | -8.33 | 70.42 | 23.35 | 25.91 | 4.05 | 3.58 | 366.45 | 28.89 | 58.21 | 16.35 | 13.32 | 47.64 | 0 | 283.63 | -2.7 | 7.56 | 109.39 | 1.19 | 4.81 | 90.99 | -9.53 | -12.11 | 11.36 | -0.79 | -1.22 | 82.32 | 0.0 | 0.0 | 7.91 | 0.0 | 1.28 | 22.62 | 0.0 | 0.0 | 55.76 | 8.08 | 25.39 | 86.3 | 5.08 | 15.2 | 0.64 | -44.35 | -21.95 | 56.4 | 6.94 | 24.53 | 0.12 | -1.96 | -1.64 |
| 20Q3 (4) | 40.34 | 5.91 | 0.0 | 101.8 | 10.42 | 0.0 | 19.77 | 80.55 | 0.0 | 3.96 | 0 | 0.0 | 57.09 | 24.14 | 0.0 | 3.91 | 0.77 | 0.0 | 18.26 | -12.55 | 0.0 | 9.02 | 0 | 0.0 | 291.5 | -0.08 | 0.0 | 108.1 | 1.38 | 0.0 | 100.58 | -13.78 | 0.0 | 11.45 | -0.09 | 0.0 | 82.32 | 0.0 | 0.0 | 7.91 | 0 | 0.0 | 22.62 | 0 | 0.0 | 51.59 | 0 | 0.0 | 82.13 | 5.0 | 0.0 | 1.15 | 112.96 | 0.0 | 52.74 | 9666.67 | 0.0 | 0.12 | 2.04 | 0.0 |
