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) | 43.92 | -10.11 | 1.9 | -56.52 | 92.15 | 206.04 | 0 | 0 | 936.9 | 5.09 | 111.86 | 16.42 | 114.58 | 13.49 | 12.23 | 7.99 | 32.51 | 11.83 | 36.61 | 23.06 | 523.69 | -2.87 | 900.54 | 14.56 | 360.57 | 10.66 | 196.03 | -8.73 | 22.35 | 71.66 | 86.85 | -10.02 | 305.24 | -5.88 | -0.89 | 0 | 85.96 | 9.11 | 0.01 | -22.49 |
| 2022 (9) | 48.86 | 5.17 | 4.37 | 108.1 | 30.11 | -68.99 | 0 | 0 | 891.51 | 4.49 | 96.08 | 5.3 | 100.96 | 13.41 | 11.32 | 8.54 | 29.07 | -5.4 | 29.75 | 10.76 | 539.15 | 1.07 | 786.06 | -6.25 | 325.85 | 0.0 | 214.77 | 1.68 | 13.02 | 79.83 | 96.52 | 5.5 | 324.3 | 4.63 | -17.74 | 0 | 78.78 | -5.26 | 0.01 | -1.72 |
| 2021 (8) | 46.46 | -18.69 | 2.1 | -44.44 | 97.09 | 0 | 0 | 0 | 853.2 | 7.32 | 91.24 | 9.22 | 89.02 | 9.87 | 10.43 | 2.38 | 30.73 | -1.41 | 26.86 | 6.55 | 533.45 | -27.43 | 838.48 | -6.2 | 325.85 | 0.0 | 211.22 | 4.05 | 7.24 | 20.87 | 91.49 | 11.18 | 309.95 | 6.41 | -8.34 | 0 | 83.15 | 2.29 | 0.01 | 6.67 |
| 2020 (7) | 57.14 | -27.44 | 3.78 | -22.86 | 0 | 0 | 0 | 0 | 795.01 | -5.2 | 83.54 | -4.36 | 81.02 | 1.68 | 10.19 | 7.26 | 31.17 | 4.98 | 25.21 | 0.68 | 735.06 | 128.48 | 893.9 | 76.89 | 325.85 | 0.0 | 202.99 | 4.49 | 5.99 | -1.32 | 82.29 | -27.32 | 291.27 | -7.11 | -1.0 | 0 | 81.29 | -28.23 | 0.01 | 14.76 |
| 2019 (6) | 78.75 | 85.38 | 4.9 | -76.89 | 24.99 | -23.08 | 0 | 0 | 838.66 | -3.2 | 87.35 | -6.89 | 79.68 | -1.01 | 9.50 | 2.26 | 29.69 | -21.04 | 25.04 | 6.73 | 321.72 | 40.64 | 505.35 | -4.87 | 325.85 | 0.0 | 194.26 | 5.07 | 6.07 | -3.04 | 113.23 | -28.19 | 313.56 | -10.11 | 0.03 | -90.32 | 113.26 | -28.31 | 0.01 | 22.8 |
| 2018 (5) | 42.48 | -49.11 | 21.2 | 145.37 | 32.49 | -63.9 | 0 | 0 | 866.35 | -5.9 | 93.81 | -13.59 | 80.49 | 0.25 | 9.29 | 6.54 | 37.6 | -21.29 | 23.46 | 2.58 | 228.75 | -18.23 | 531.23 | -5.32 | 325.85 | 0.0 | 184.88 | 6.22 | 6.26 | -20.05 | 157.67 | 45.68 | 348.81 | 20.23 | 0.31 | 72.22 | 157.98 | 45.72 | 0.01 | -0.56 |
| 2017 (4) | 83.47 | -18.64 | 8.64 | -69.14 | 89.99 | 45.22 | 0 | 0 | 920.7 | -2.41 | 108.57 | -4.69 | 80.29 | 4.07 | 8.72 | 6.64 | 47.77 | 92.0 | 22.87 | 10.7 | 279.74 | 6.62 | 561.09 | 6.96 | 325.85 | 0.0 | 174.06 | 6.98 | 7.83 | 1.69 | 108.23 | -4.62 | 290.12 | 2.2 | 0.18 | 0 | 108.41 | -3.33 | 0.01 | -2.31 |
| 2016 (3) | 102.59 | -35.86 | 28.0 | 452.27 | 61.97 | 287.55 | 0 | 0 | 943.44 | -3.03 | 113.91 | -0.83 | 77.15 | 8.97 | 8.18 | 12.38 | 24.88 | -44.77 | 20.66 | -4.31 | 262.38 | -32.5 | 524.58 | 14.84 | 325.85 | 0.0 | 162.71 | 7.56 | 7.7 | -6.55 | 113.47 | -0.79 | 283.88 | 3.65 | -1.33 | 0 | 112.14 | -0.87 | 0.01 | -3.54 |
| 2015 (2) | 159.95 | 315.13 | 5.07 | 41.62 | 15.99 | 0 | 0 | 0 | 972.93 | 3.31 | 114.86 | 0.03 | 70.8 | -5.03 | 7.28 | -8.07 | 45.05 | 58.24 | 21.59 | -7.81 | 388.71 | 61.47 | 456.78 | -4.25 | 325.85 | 0.0 | 151.27 | 8.21 | 8.24 | 8.99 | 114.37 | -1.05 | 273.88 | 4.16 | -1.25 | 0 | 113.12 | -0.94 | 0.01 | -5.31 |
| 2014 (1) | 38.53 | 36.58 | 3.58 | -80.16 | 0 | 0 | 0 | 0 | 941.76 | 5.02 | 114.83 | -2.93 | 74.55 | 2.71 | 7.92 | -2.2 | 28.47 | -29.14 | 23.42 | 5.83 | 240.73 | 20.57 | 477.04 | -2.39 | 325.85 | 0.0 | 139.79 | 9.02 | 7.56 | 0 | 115.58 | -5.49 | 262.93 | 4.95 | -1.39 | 0 | 114.19 | -5.81 | 0.01 | 3.5 |
| 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) | 46.01 | -5.5 | 11.0 | 36.8 | -8.53 | 101.64 | 75.15 | -22.64 | 11.98 | 0 | 0 | 0 | 247.39 | -0.93 | 6.54 | 31.58 | 1.64 | 11.67 | 117.55 | -1.28 | 11.27 | 11.53 | -2.75 | -0.0 | 32.7 | 9.58 | 37.45 | 35.21 | 0.51 | 10.93 | 414.54 | 24.08 | -2.04 | 852.34 | -1.92 | 14.56 | 360.57 | 0.0 | 10.66 | 204.72 | 0.0 | 4.43 | 5.48 | 0.0 | -75.48 | 91.87 | 52.46 | 10.04 | 302.07 | 11.69 | 0.06 | -1.55 | -11.51 | 91.7 | 90.32 | 53.42 | 39.34 | 0.01 | 0.87 | -12.93 |
| 24Q2 (19) | 48.69 | -7.63 | 29.46 | 40.23 | 35.23 | 54.61 | 97.14 | -9.33 | 106.2 | 0 | 0 | 0 | 249.7 | -3.01 | 15.07 | 31.07 | 6.33 | 12.33 | 119.07 | 8.08 | 27.95 | 11.86 | 4.56 | 15.37 | 29.84 | -8.13 | 58.64 | 35.03 | -6.21 | 12.64 | 334.1 | -5.38 | -15.33 | 869.02 | -1.63 | 14.67 | 360.57 | 0.0 | 10.66 | 204.72 | 4.43 | 4.43 | 5.48 | -75.48 | -75.48 | 60.26 | -48.06 | 9.13 | 270.46 | -19.12 | -1.15 | -1.39 | -33.65 | 91.81 | 58.87 | -48.8 | 53.91 | 0.01 | 15.52 | -13.39 |
| 24Q1 (18) | 52.71 | 20.01 | 5.13 | 29.75 | 1465.79 | -30.12 | 107.14 | 16.27 | 255.83 | 0 | 0 | 0 | 257.46 | -2.72 | 15.43 | 29.22 | 2.96 | 6.1 | 110.17 | -3.85 | 23.84 | 11.34 | -7.26 | 14.18 | 32.48 | -0.09 | -2.96 | 37.35 | 2.02 | 21.5 | 353.11 | -32.57 | -17.32 | 883.4 | -1.9 | 14.51 | 360.57 | 0.0 | 10.66 | 196.03 | 0.0 | -8.73 | 22.35 | 0.0 | 71.66 | 116.02 | 33.59 | -6.48 | 334.4 | 9.55 | -4.96 | -1.04 | -16.85 | 93.5 | 114.98 | 33.76 | 6.41 | 0.01 | 6.01 | -20.0 |
| 23Q4 (17) | 43.92 | 5.96 | -10.11 | 1.9 | -89.59 | -56.52 | 92.15 | 37.31 | 206.04 | 0 | 0 | 0 | 264.66 | 13.98 | 8.61 | 28.38 | 0.35 | 11.38 | 114.58 | 8.46 | 13.49 | 12.23 | 6.04 | 7.99 | 32.51 | 36.65 | 11.83 | 36.61 | 15.34 | 23.06 | 523.69 | 23.75 | -2.87 | 900.54 | 21.04 | 14.56 | 360.57 | 10.66 | 10.66 | 196.03 | 0.0 | -8.73 | 22.35 | 0.0 | 71.66 | 86.85 | 4.02 | -10.02 | 305.24 | 1.11 | -5.88 | -0.89 | 95.23 | 94.98 | 85.96 | 32.61 | 9.11 | 0.01 | -29.52 | -22.49 |
| 23Q3 (16) | 41.45 | 10.21 | -11.64 | 18.25 | -29.86 | -54.73 | 67.11 | 42.45 | 3.1 | 0 | 0 | 0 | 232.2 | 7.01 | 4.81 | 28.28 | 2.24 | 16.71 | 105.64 | 13.52 | 6.41 | 11.53 | 12.2 | 3.47 | 23.79 | 26.48 | 1.36 | 31.74 | 2.06 | 5.84 | 423.17 | 7.24 | -1.45 | 744.0 | -1.82 | -6.99 | 325.85 | 0.0 | 0.0 | 196.03 | 0.0 | -8.73 | 22.35 | 0.0 | 71.66 | 83.49 | 51.2 | 18.21 | 301.88 | 10.34 | 1.16 | -18.67 | -10.02 | -15.96 | 64.82 | 69.46 | 18.87 | 0.02 | 0.33 | 11.42 |
| 23Q2 (15) | 37.61 | -24.99 | -16.44 | 26.02 | -38.88 | -1.48 | 47.11 | 56.46 | 56.56 | 0 | 0 | 0 | 216.99 | -2.72 | 4.7 | 27.66 | 0.44 | 19.64 | 93.06 | 4.61 | 3.4 | 10.28 | 3.48 | 0.07 | 18.81 | -43.8 | -2.39 | 31.1 | 1.17 | 8.7 | 394.6 | -7.61 | -18.2 | 757.82 | -1.77 | -6.82 | 325.85 | 0.0 | 0.0 | 196.03 | -8.73 | -8.73 | 22.35 | 71.66 | 71.66 | 55.22 | -55.49 | 19.01 | 273.6 | -22.24 | -0.21 | -16.97 | -6.0 | -34.15 | 38.25 | -64.6 | 13.33 | 0.02 | 6.71 | 9.92 |
| 23Q1 (14) | 50.14 | 2.62 | -9.27 | 42.57 | 874.14 | -28.2 | 30.11 | 0.0 | -33.24 | 0 | 0 | 0 | 223.05 | -8.47 | 1.83 | 27.54 | 8.08 | 18.45 | 88.96 | -11.89 | 5.75 | 9.93 | -12.28 | 2.02 | 33.47 | 15.14 | 29.68 | 30.74 | 3.33 | 8.35 | 427.1 | -20.78 | -11.65 | 771.44 | -1.86 | -6.41 | 325.85 | 0.0 | 0.0 | 214.77 | 0.0 | 1.68 | 13.02 | 0.0 | 79.83 | 124.06 | 28.53 | 8.11 | 351.84 | 8.49 | 5.59 | -16.01 | 9.75 | -5.47 | 108.05 | 37.15 | 8.52 | 0.01 | 2.72 | 8.7 |
| 22Q4 (13) | 48.86 | 4.16 | 5.17 | 4.37 | -89.16 | 108.1 | 30.11 | -53.74 | -68.99 | 0 | 0 | 0 | 243.69 | 9.99 | 0.35 | 25.48 | 5.16 | 29.08 | 100.96 | 1.69 | 13.41 | 11.32 | 1.59 | 8.54 | 29.07 | 23.86 | -5.4 | 29.75 | -0.8 | 10.76 | 539.15 | 25.56 | 1.07 | 786.06 | -1.73 | -6.25 | 325.85 | 0.0 | 0.0 | 214.77 | 0.0 | 1.68 | 13.02 | 0.0 | 79.83 | 96.52 | 36.66 | 5.5 | 324.3 | 8.68 | 4.63 | -17.74 | -10.19 | -112.71 | 78.78 | 44.47 | -5.26 | 0.01 | 1.32 | -1.72 |
| 22Q3 (12) | 46.91 | 4.22 | -1.94 | 40.31 | 52.63 | -3.33 | 65.09 | 116.32 | -36.24 | 0 | 0 | 0 | 221.55 | 6.91 | 7.01 | 24.23 | 4.8 | -27.99 | 99.28 | 10.31 | -7.36 | 11.15 | 8.51 | -12.79 | 23.47 | 21.8 | 3.16 | 29.99 | 4.82 | 11.2 | 429.41 | -10.99 | -12.26 | 799.88 | -1.65 | -6.12 | 325.85 | 0.0 | 0.0 | 214.77 | 0.0 | 1.68 | 13.02 | 0.0 | 79.83 | 70.63 | 52.22 | -1.24 | 298.41 | 8.84 | 2.91 | -16.1 | -27.27 | -65.98 | 54.53 | 61.57 | -11.79 | 0.01 | -1.02 | -2.44 |
| 22Q2 (11) | 45.01 | -18.55 | -46.81 | 26.41 | -55.46 | 654.57 | 30.09 | -33.28 | -69.0 | 0 | 0 | 0 | 207.24 | -5.39 | 6.29 | 23.12 | -0.56 | 17.18 | 90.0 | 6.99 | 10.0 | 10.27 | 5.49 | 2.66 | 19.27 | -25.34 | 5.88 | 28.61 | 0.85 | 9.57 | 482.42 | -0.21 | -21.04 | 813.32 | -1.32 | -6.07 | 325.85 | 0.0 | 0.0 | 214.77 | 1.68 | 1.68 | 13.02 | 79.83 | 79.83 | 46.4 | -59.56 | 22.56 | 274.18 | -17.72 | 6.97 | -12.65 | 16.67 | -1116.35 | 33.75 | -66.1 | -8.34 | 0.01 | 5.53 | -10.05 |
| 22Q1 (10) | 55.26 | 18.94 | 23.87 | 59.29 | 2723.33 | 114.2 | 45.1 | -53.55 | -48.18 | 0 | 0 | 0 | 219.04 | -9.8 | 5.13 | 23.25 | 17.78 | 28.38 | 84.12 | -5.5 | 9.3 | 9.74 | -6.67 | 2.42 | 25.81 | -16.01 | 2.87 | 28.37 | 5.62 | 10.48 | 483.44 | -9.37 | -11.28 | 824.24 | -1.7 | -6.3 | 325.85 | 0.0 | 0.0 | 211.22 | 0.0 | 4.05 | 7.24 | 0.0 | 20.87 | 114.75 | 25.42 | 14.29 | 333.21 | 7.5 | 7.7 | -15.18 | -82.01 | -1514.89 | 99.57 | 19.75 | 0.11 | 0.01 | -7.12 | -1.11 |
| 21Q4 (9) | 46.46 | -2.88 | -18.69 | 2.1 | -94.96 | -44.44 | 97.09 | -4.89 | 0 | 0 | 0 | 0 | 242.83 | 17.29 | 6.47 | 19.74 | -41.34 | 4.72 | 89.02 | -16.94 | 9.87 | 10.43 | -18.37 | 2.38 | 30.73 | 35.08 | -1.41 | 26.86 | -0.41 | 6.55 | 533.45 | 9.0 | -27.43 | 838.48 | -1.59 | -6.2 | 325.85 | 0.0 | 0.0 | 211.22 | 0.0 | 4.05 | 7.24 | 0.0 | 20.87 | 91.49 | 27.92 | 11.18 | 309.95 | 6.89 | 6.41 | -8.34 | 14.02 | -734.0 | 83.15 | 34.5 | 2.29 | 0.01 | 0.57 | 6.67 |
| 21Q3 (8) | 47.84 | -43.46 | 15.81 | 41.7 | 1091.43 | -53.47 | 102.08 | 5.15 | 629.14 | 0 | 0 | 0 | 207.04 | 6.19 | 11.13 | 33.65 | 70.55 | 63.51 | 107.17 | 30.98 | 45.79 | 12.78 | 27.74 | 35.47 | 22.75 | 25.0 | 5.91 | 26.97 | 3.29 | 3.41 | 489.41 | -19.89 | -17.5 | 852.0 | -1.6 | -6.02 | 325.85 | 0.0 | 0.0 | 211.22 | 0.0 | 4.05 | 7.24 | 0.0 | 20.87 | 71.52 | 88.91 | 12.01 | 289.98 | 13.13 | 6.29 | -9.7 | -832.69 | -1193.33 | 61.82 | 67.9 | -2.03 | 0.01 | -8.75 | 7.77 |
| 21Q2 (7) | 84.62 | 89.69 | -43.76 | 3.5 | -87.36 | -38.49 | 97.08 | 11.53 | 0 | 0 | 0 | 0 | 194.98 | -6.42 | 4.41 | 19.73 | 8.95 | -11.88 | 81.82 | 6.31 | 7.77 | 10.01 | 5.24 | 0 | 18.2 | -27.46 | 14.61 | 26.11 | 1.67 | 2.07 | 610.93 | 12.11 | -17.57 | 865.87 | -1.56 | -5.72 | 325.85 | 0.0 | 0.0 | 211.22 | 4.05 | 4.05 | 7.24 | 20.87 | 20.87 | 37.86 | -62.29 | -12.48 | 256.32 | -17.15 | 1.61 | -1.04 | -10.64 | -79.31 | 36.82 | -62.98 | -13.73 | 0.02 | 16.02 | 17.05 |
| 21Q1 (6) | 44.61 | -21.93 | -19.88 | 27.68 | 632.28 | -82.29 | 87.04 | 0 | 248.16 | 0 | 0 | 0 | 208.36 | -8.64 | 7.46 | 18.11 | -3.93 | -16.62 | 76.96 | -5.01 | 4.85 | 9.51 | -6.71 | 0 | 25.09 | -19.51 | 32.33 | 25.68 | 1.86 | 1.82 | 544.92 | -25.87 | 11.52 | 879.62 | -1.6 | -5.1 | 325.85 | 0.0 | 0.0 | 202.99 | 0.0 | 4.49 | 5.99 | 0.0 | -1.32 | 100.4 | 22.01 | -25.6 | 309.39 | 6.22 | -7.72 | -0.94 | 6.0 | -1466.67 | 99.46 | 22.35 | -26.27 | 0.01 | 0.18 | 16.57 |
| 20Q4 (5) | 57.14 | 38.32 | -27.44 | 3.78 | -95.78 | -22.86 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 228.07 | 22.42 | 7.51 | 18.85 | -8.41 | -11.67 | 81.02 | 10.22 | 1.68 | 10.19 | 8.01 | 0 | 31.17 | 45.11 | 4.98 | 25.21 | -3.34 | 0.68 | 735.06 | 23.92 | 128.48 | 893.9 | -1.4 | 76.89 | 325.85 | 0.0 | 0.0 | 202.99 | 0.0 | 4.49 | 5.99 | 0.0 | -1.32 | 82.29 | 28.88 | -27.32 | 291.27 | 6.76 | -7.11 | -1.0 | -33.33 | -3433.33 | 81.29 | 28.83 | -28.23 | 0.01 | 1.61 | 14.76 |
| 20Q3 (4) | 41.31 | -72.54 | 0.0 | 89.62 | 1475.04 | 0.0 | 14.0 | 0 | 0.0 | 0 | 0 | 0.0 | 186.3 | -0.24 | 0.0 | 20.58 | -8.08 | 0.0 | 73.51 | -3.17 | 0.0 | 9.44 | 0 | 0.0 | 21.48 | 35.26 | 0.0 | 26.08 | 1.95 | 0.0 | 593.19 | -19.96 | 0.0 | 906.58 | -1.29 | 0.0 | 325.85 | 0.0 | 0.0 | 202.99 | 0.0 | 0.0 | 5.99 | 0.0 | 0.0 | 63.85 | 47.6 | 0.0 | 272.83 | 8.16 | 0.0 | -0.75 | -29.31 | 0.0 | 63.1 | 47.84 | 0.0 | 0.01 | -0.89 | 0.0 |
