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) | 83.21 | 6.67 | 8.61 | -76.24 | 2.54 | -3.79 | 0 | 0 | 355.36 | -25.71 | 17.84 | -80.8 | 40.85 | -47.45 | 11.50 | -29.27 | 89.3 | -3.41 | 90.97 | 4.2 | 5.82 | 32.88 | 1.03 | -9.65 | 120.66 | 0.0 | 38.88 | 32.29 | 0 | 0 | 192.71 | -5.7 | 231.59 | -0.92 | 33.11 | 20.18 | 225.82 | -2.62 | 0.00 | 99.54 |
| 2022 (9) | 78.01 | 17.29 | 36.24 | 12.69 | 2.64 | 20.0 | 0 | 0 | 478.33 | 13.39 | 92.94 | -22.3 | 77.74 | 39.19 | 16.25 | 22.76 | 92.45 | -22.09 | 87.3 | -42.0 | 4.38 | -31.88 | 1.14 | 72.73 | 120.66 | 0.0 | 29.39 | 68.42 | 0 | 0 | 204.35 | 40.46 | 233.73 | 43.45 | 27.55 | 49.08 | 231.9 | 41.43 | 0.00 | -7.91 |
| 2021 (8) | 66.51 | 14.57 | 32.16 | 122.71 | 2.2 | 368.09 | 0 | 0 | 421.86 | 2.53 | 119.61 | 309.76 | 55.85 | 6.79 | 13.24 | 4.16 | 118.67 | 30.08 | 150.51 | -25.86 | 6.43 | -25.49 | 0.66 | -13.16 | 120.66 | 0.0 | 17.45 | 20.26 | 0 | 0 | 145.49 | 253.99 | 162.94 | 192.95 | 18.48 | 6.02 | 163.97 | 180.15 | 0.00 | -20.37 |
| 2020 (7) | 58.05 | -12.9 | 14.44 | -62.04 | 0.47 | 0 | 0 | 0 | 411.46 | 14.83 | 29.19 | 3.58 | 52.3 | -20.34 | 12.71 | -30.62 | 91.23 | 17.53 | 203.01 | 8.57 | 8.63 | 8.96 | 0.76 | -14.61 | 120.66 | 12.0 | 14.51 | 24.34 | 0 | 0 | 41.1 | 7.62 | 55.62 | 11.28 | 17.43 | 159.38 | 58.53 | 30.33 | 0.00 | -30.27 |
| 2019 (6) | 66.65 | 16.42 | 38.04 | 0 | 0 | 0 | 0 | 0 | 358.32 | 16.52 | 28.18 | -14.5 | 65.65 | 26.88 | 18.32 | 8.9 | 77.62 | 19.64 | 186.99 | 4.8 | 7.92 | 0 | 0.89 | -13.59 | 107.73 | 15.0 | 11.67 | 39.26 | 0.12 | 0 | 38.19 | -7.55 | 49.98 | 0.58 | 6.72 | 49.67 | 44.91 | -1.94 | 0.00 | 0 |
| 2018 (5) | 57.25 | -28.94 | 0 | 0 | 0 | 0 | 0 | 0 | 307.52 | -36.93 | 32.96 | 27.7 | 51.74 | 12.06 | 16.82 | 77.69 | 64.88 | 4.28 | 178.42 | 11.16 | 0 | 0 | 1.03 | -23.7 | 93.68 | 14.38 | 8.38 | 44.48 | 0 | 0 | 41.31 | 32.79 | 49.69 | 34.62 | 4.49 | -47.3 | 45.8 | 15.57 | 0.00 | 0 |
| 2017 (4) | 80.57 | 5.54 | 21.38 | 85.91 | 0 | 0 | 0 | 0 | 487.61 | 0.87 | 25.81 | -5.08 | 46.17 | -53.2 | 9.47 | -53.61 | 62.22 | -6.84 | 160.51 | 3.56 | 0 | 0 | 1.35 | 39.18 | 81.9 | 0.42 | 5.8 | 88.31 | 0 | 0 | 31.11 | 11.67 | 36.91 | 16.84 | 8.52 | -33.28 | 39.63 | -2.46 | 0.00 | 0 |
| 2016 (3) | 76.34 | -13.12 | 11.5 | 60.84 | 0 | 0 | 0 | 0 | 483.42 | -3.42 | 27.19 | 55.02 | 98.66 | 71.67 | 20.41 | 77.76 | 66.79 | 6.49 | 154.99 | 2.74 | 0 | 0 | 0.97 | -18.49 | 81.56 | 4.86 | 3.08 | 133.33 | 0.66 | 26.92 | 27.86 | 51.99 | 31.59 | 56.54 | 12.77 | -33.77 | 40.63 | 8.03 | 0.00 | 0 |
| 2015 (2) | 87.87 | 3.45 | 7.15 | -80.09 | 0 | 0 | 0 | 0 | 500.55 | 19.01 | 17.54 | 130.49 | 57.47 | -25.97 | 11.48 | -37.79 | 62.72 | -12.77 | 150.86 | 6.82 | 0 | 0 | 1.19 | -62.46 | 77.78 | 1.09 | 1.32 | 135.71 | 0.52 | 0 | 18.33 | 136.82 | 20.18 | 143.13 | 19.28 | -4.17 | 37.61 | 35.0 | 0.00 | 0 |
| 2014 (1) | 84.94 | 18.12 | 35.91 | 70.27 | 0 | 0 | 0 | 0 | 420.6 | 253.53 | 7.61 | 33.27 | 77.63 | 25.55 | 18.46 | -64.49 | 71.9 | 10.24 | 141.23 | 12.97 | 0 | 0 | 3.17 | -46.63 | 76.94 | 1.12 | 0.56 | 0 | 0 | 0 | 7.74 | 37.48 | 8.3 | 47.42 | 20.12 | 69.36 | 27.86 | 59.11 | 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) | 86.38 | -2.12 | 29.51 | 4.48 | -49.38 | -48.09 | 1.14 | -28.75 | -60.28 | 0 | 0 | 0 | 151.5 | 15.58 | 54.94 | 11.45 | 3.34 | 83.49 | 96.55 | 23.73 | 58.05 | 21.10 | 9.21 | 39.21 | 103.35 | 10.64 | 9.39 | 93.29 | 0.85 | 2.69 | 5.25 | -3.14 | -16.4 | 0.9 | -9.09 | 0.0 | 120.66 | 0.0 | 0.0 | 40.23 | 0.0 | 3.47 | 0 | 0 | 0 | 205.85 | 5.95 | 5.95 | 246.09 | 4.93 | 5.54 | 2.64 | -88.21 | 71.43 | 208.49 | -3.78 | 6.46 | 0.00 | 3.77 | 224.25 |
| 24Q2 (19) | 88.25 | -7.91 | -0.89 | 8.85 | -32.85 | -67.69 | 1.6 | -22.71 | -43.66 | 0 | 0 | 0 | 131.08 | 35.78 | 41.97 | 11.08 | 60.12 | 56.06 | 78.03 | 28.68 | 72.67 | 19.32 | 16.33 | 83.3 | 93.41 | 12.53 | -0.75 | 92.5 | 4.89 | 9.13 | 5.42 | -3.9 | -21.22 | 0.99 | 8.79 | -4.81 | 120.66 | 0.0 | 0.0 | 40.23 | 3.47 | 3.47 | 0 | 0 | 0 | 194.29 | 5.4 | 3.4 | 234.53 | 5.07 | 3.41 | 22.39 | -6.16 | 182.96 | 216.68 | 4.07 | 34.65 | 0.00 | 2.62 | 199.47 |
| 24Q1 (18) | 95.83 | 15.17 | 2.42 | 13.18 | 53.08 | -63.51 | 2.07 | -18.5 | -24.45 | 0 | 0 | 0 | 96.54 | 22.95 | 11.32 | 6.92 | 133.0 | 355.26 | 60.64 | 48.45 | 0.35 | 16.61 | 44.45 | 24.19 | 83.01 | -7.04 | -10.4 | 88.19 | -3.06 | 7.43 | 5.64 | -3.09 | 54.1 | 0.91 | -11.65 | -13.33 | 120.66 | 0.0 | 0.0 | 38.88 | 0.0 | 32.29 | 0 | 0 | 0 | 184.34 | -4.34 | -3.18 | 223.22 | -3.61 | 1.57 | 23.86 | -27.94 | 21.42 | 208.2 | -7.8 | -0.88 | 0.00 | 61.77 | 205.27 |
| 23Q4 (17) | 83.21 | 24.75 | 6.67 | 8.61 | -0.23 | -76.24 | 2.54 | -11.5 | -3.79 | 0 | 0 | 0 | 78.52 | -19.7 | -37.82 | 2.97 | -52.4 | 185.84 | 40.85 | -33.13 | -47.45 | 11.50 | -24.14 | -29.27 | 89.3 | -5.48 | -3.41 | 90.97 | 0.13 | 4.2 | 5.82 | -7.32 | 32.88 | 1.03 | 14.44 | -9.65 | 120.66 | 0.0 | 0.0 | 38.88 | 0.0 | 32.29 | 0 | 0 | 0 | 192.71 | -0.81 | -5.7 | 231.59 | -0.68 | -0.92 | 33.11 | 2050.0 | 20.18 | 225.82 | 15.31 | -2.62 | 0.00 | 88.23 | 99.54 |
| 23Q3 (16) | 66.7 | -25.09 | -17.61 | 8.63 | -68.49 | -80.72 | 2.87 | 1.06 | 13.44 | 0 | 0 | 0 | 97.78 | 5.9 | -20.79 | 6.24 | -12.11 | -92.73 | 61.09 | 35.18 | -26.18 | 15.15 | 43.79 | -18.26 | 94.48 | 0.38 | -30.39 | 90.85 | 7.18 | 6.38 | 6.28 | -8.72 | 23.14 | 0.9 | -13.46 | -3.23 | 120.66 | 0.0 | 0.0 | 38.88 | 0.0 | 32.29 | 0 | 0 | 0 | 194.29 | 3.4 | -6.46 | 233.17 | 2.81 | -1.65 | 1.54 | 105.71 | 110.45 | 195.83 | 21.69 | 1.48 | 0.00 | -4.16 | -0.78 |
| 23Q2 (15) | 89.04 | -4.84 | 27.25 | 27.39 | -24.17 | -64.07 | 2.84 | 3.65 | 19.33 | 0 | 0 | 0 | 92.33 | 6.47 | -20.04 | 7.1 | 367.11 | 34.72 | 45.19 | -25.22 | -43.57 | 10.54 | -21.18 | -45.28 | 94.12 | 1.59 | -30.02 | 84.76 | 3.25 | -46.2 | 6.88 | 87.98 | 19.03 | 1.04 | -0.95 | 1.96 | 120.66 | 0.0 | 0.0 | 38.88 | 32.29 | 32.29 | 0 | 0 | 0 | 187.91 | -1.31 | 54.42 | 226.79 | 3.19 | 50.11 | -26.99 | -237.35 | -185.91 | 160.92 | -23.39 | 43.36 | 0.00 | 4.6 | -9.35 |
| 23Q1 (14) | 93.57 | 19.95 | 45.86 | 36.12 | -0.33 | -23.56 | 2.74 | 3.79 | 19.65 | 0 | 0 | 0 | 86.72 | -31.33 | -23.34 | 1.52 | 143.93 | -71.43 | 60.43 | -22.27 | -11.47 | 13.37 | -17.72 | -17.58 | 92.65 | 0.22 | -21.42 | 82.09 | -5.97 | -46.11 | 3.66 | -16.44 | -42.81 | 1.05 | -7.89 | 17.98 | 120.66 | 0.0 | 0.0 | 29.39 | 0.0 | 68.42 | 0 | 0 | 0 | 190.4 | -6.83 | 48.24 | 219.78 | -5.97 | 50.66 | 19.65 | -28.68 | 12.48 | 210.05 | -9.42 | 43.96 | 0.00 | 5.75 | -9.43 |
| 22Q4 (13) | 78.01 | -3.64 | 17.29 | 36.24 | -19.05 | 12.69 | 2.64 | 4.35 | 20.0 | 0 | 0 | 0 | 126.28 | 2.29 | 33.88 | -3.46 | -104.03 | -164.19 | 77.74 | -6.07 | 39.19 | 16.25 | -12.34 | 22.76 | 92.45 | -31.89 | -22.09 | 87.3 | 2.22 | -42.0 | 4.38 | -14.12 | -31.88 | 1.14 | 22.58 | 72.73 | 120.66 | 0.0 | 0.0 | 29.39 | 0.0 | 68.42 | 0 | 0 | 0 | 204.35 | -1.61 | 40.46 | 233.73 | -1.42 | 43.45 | 27.55 | 287.03 | 49.08 | 231.9 | 20.17 | 41.43 | 0.00 | -6.41 | -7.91 |
| 22Q3 (12) | 80.96 | 15.71 | 22.04 | 44.77 | -41.28 | 143.98 | 2.53 | 6.3 | 21.63 | 0 | 0 | 0 | 123.45 | 6.91 | 32.99 | 85.82 | 1528.46 | 10.07 | 82.76 | 3.35 | 50.8 | 18.54 | -3.74 | 44.53 | 135.73 | 0.92 | 26.52 | 85.4 | -45.79 | -41.58 | 5.1 | -11.76 | -27.56 | 0.93 | -8.82 | 19.23 | 120.66 | 0.0 | 0.0 | 29.39 | 0.0 | 68.42 | 0 | 0 | 0 | 207.7 | 70.68 | 48.03 | 237.09 | 56.93 | 50.29 | -14.73 | -56.04 | -106.01 | 192.97 | 71.91 | 44.92 | 0.00 | -12.43 | -5.4 |
| 22Q2 (11) | 69.97 | 9.07 | -6.97 | 76.24 | 61.35 | 128.95 | 2.38 | 3.93 | 53.55 | 0 | 0 | 0 | 115.47 | 2.07 | -4.12 | 5.27 | -0.94 | -82.13 | 80.08 | 17.32 | 1.11 | 19.26 | 18.72 | 10.29 | 134.49 | 14.07 | 49.22 | 157.55 | 3.43 | -24.1 | 5.78 | -9.69 | -23.65 | 1.02 | 14.61 | 21.43 | 120.66 | 0.0 | 0.0 | 29.39 | 68.42 | 102.55 | 0 | 0 | 0 | 121.69 | -5.26 | 86.24 | 151.08 | 3.56 | 89.2 | -9.44 | -154.04 | -139.97 | 112.25 | -23.07 | 26.18 | 0.00 | 4.51 | -0.05 |
| 22Q1 (10) | 64.15 | -3.55 | 1.12 | 47.25 | 46.92 | 40.62 | 2.29 | 4.09 | 133.67 | 0 | 0 | 0 | 113.13 | 19.94 | -1.01 | 5.32 | -1.3 | -21.3 | 68.26 | 22.22 | 2.69 | 16.22 | 22.55 | 7.13 | 117.9 | -0.65 | 26.86 | 152.33 | 1.21 | -24.89 | 6.4 | -0.47 | -16.45 | 0.89 | 34.85 | 3.49 | 120.66 | 0.0 | 0.0 | 17.45 | 0.0 | 20.26 | 0 | 0 | 0 | 128.44 | -11.72 | 258.37 | 145.88 | -10.47 | 189.67 | 17.47 | -5.47 | -33.98 | 145.91 | -11.01 | 134.21 | 0.00 | 7.52 | -13.67 |
| 21Q4 (9) | 66.51 | 0.26 | 14.57 | 32.16 | 75.26 | 122.71 | 2.2 | 5.77 | 368.09 | 0 | 0 | 0 | 94.32 | 1.61 | -5.92 | 5.39 | -93.09 | -40.83 | 55.85 | 1.77 | 6.79 | 13.24 | 3.2 | 4.16 | 118.67 | 10.62 | 30.08 | 150.51 | 2.96 | -25.86 | 6.43 | -8.66 | -25.49 | 0.66 | -15.38 | -13.16 | 120.66 | 0.0 | 0.0 | 17.45 | 0.0 | 20.26 | 0 | 0 | 0 | 145.49 | 3.69 | 253.99 | 162.94 | 3.28 | 192.95 | 18.48 | 358.46 | 6.02 | 163.97 | 23.14 | 180.15 | 0.00 | -3.86 | -20.37 |
| 21Q3 (8) | 66.34 | -11.79 | 52.51 | 18.35 | -44.89 | -39.95 | 2.08 | 34.19 | 0 | 0 | 0 | 0 | 92.83 | -22.92 | -21.68 | 77.97 | 164.39 | 757.76 | 54.88 | -30.71 | -16.47 | 12.83 | -26.55 | -19.09 | 107.28 | 19.03 | 23.2 | 146.18 | -29.58 | -25.12 | 7.04 | -7.0 | -18.52 | 0.78 | -7.14 | -3.7 | 120.66 | 0.0 | 0.0 | 17.45 | 20.26 | 20.26 | 0 | 0 | 0 | 140.31 | 114.74 | 338.33 | 157.76 | 97.57 | 239.12 | -7.15 | -130.27 | -172.15 | 133.16 | 49.69 | 217.65 | 0.00 | -7.49 | -20.38 |
| 21Q2 (7) | 75.21 | 18.55 | 67.77 | 33.3 | -0.89 | 75.82 | 1.55 | 58.16 | 0 | 0 | 0 | 0 | 120.43 | 5.38 | 13.78 | 29.49 | 336.24 | 394.8 | 79.2 | 19.15 | 0.05 | 17.46 | 15.32 | 0 | 90.13 | -3.02 | -3.47 | 207.58 | 2.35 | 11.63 | 7.57 | -1.17 | -4.42 | 0.84 | -2.33 | -5.62 | 120.66 | 0.0 | 0.0 | 14.51 | 0.0 | 0.0 | 0 | 0 | 0 | 65.34 | 82.31 | 187.08 | 79.85 | 58.56 | 114.19 | 23.62 | -10.73 | 758.91 | 88.96 | 42.79 | 248.73 | 0.00 | -9.73 | -51.29 |
| 21Q1 (6) | 63.44 | 9.29 | -15.33 | 33.6 | 132.69 | 5.36 | 0.98 | 108.51 | 0 | 0 | 0 | 0 | 114.28 | 13.98 | 31.6 | 6.76 | -25.8 | 34.66 | 66.47 | 27.09 | 21.67 | 15.14 | 19.15 | 0 | 92.94 | 1.87 | 25.21 | 202.82 | -0.09 | 9.25 | 7.66 | -11.24 | -3.28 | 0.86 | 13.16 | 2.38 | 120.66 | 0.0 | 12.0 | 14.51 | 0.0 | 24.34 | 0 | 0 | -100.0 | 35.84 | -12.8 | 10.51 | 50.36 | -9.46 | 13.86 | 26.46 | 51.81 | 834.98 | 62.3 | 6.44 | 76.69 | 0.00 | -0.83 | -63.21 |
| 20Q4 (5) | 58.05 | 33.45 | -12.9 | 14.44 | -52.75 | -62.04 | 0.47 | 0 | 0 | 0 | 0 | 0 | 100.26 | -15.41 | -2.84 | 9.11 | 0.22 | -4.71 | 52.3 | -20.4 | -20.34 | 12.71 | -19.83 | 0 | 91.23 | 4.77 | 17.53 | 203.01 | 3.99 | 8.57 | 8.63 | -0.12 | 8.96 | 0.76 | -6.17 | -14.61 | 120.66 | 0.0 | 12.0 | 14.51 | 0.0 | 24.34 | 0 | 0 | -100.0 | 41.1 | 28.4 | 7.62 | 55.62 | 19.56 | 11.28 | 17.43 | 75.88 | 159.38 | 58.53 | 39.62 | 30.33 | 0.00 | -3.86 | -30.27 |
| 20Q3 (4) | 43.5 | -2.97 | 0.0 | 30.56 | 61.35 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 118.52 | 11.98 | 0.0 | 9.09 | 52.52 | 0.0 | 65.7 | -17.0 | 0.0 | 15.85 | 0 | 0.0 | 87.08 | -6.74 | 0.0 | 195.22 | 4.99 | 0.0 | 8.64 | 9.09 | 0.0 | 0.81 | -8.99 | 0.0 | 120.66 | 0.0 | 0.0 | 14.51 | 0.0 | 0.0 | 0 | 0 | 0.0 | 32.01 | 40.64 | 0.0 | 46.52 | 24.79 | 0.0 | 9.91 | 260.36 | 0.0 | 41.92 | 64.33 | 0.0 | 0.00 | -43.4 | 0.0 |
