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) | 276.99 | -3.38 | 0 | 0 | 0 | 0 | 0 | 0 | 382.73 | -25.96 | 73.7 | -51.77 | 55.23 | 11.31 | 14.43 | 50.34 | 56.72 | -3.54 | 1.15 | -47.25 | 179.83 | 50.02 | 2.65 | -1.12 | 163.9 | 0.0 | 90.42 | 20.54 | 0 | 0 | 188.89 | 2.61 | 279.31 | 0.12 | 4.78 | 218.67 | 193.67 | 4.36 | 0.00 | 0 |
| 2022 (9) | 286.68 | 112.06 | 0 | 0 | 0 | 0 | 0 | 0 | 516.94 | 17.62 | 152.8 | 29.27 | 49.62 | -47.5 | 9.60 | -55.37 | 58.8 | 45.91 | 2.18 | 11.22 | 119.87 | 140.08 | 2.68 | 33.33 | 163.9 | 0.0 | 75.01 | 18.41 | 19.88 | 19.98 | 184.08 | 55.04 | 278.97 | 40.43 | 1.5 | 0 | 185.58 | 87.74 | 0.00 | 0 |
| 2021 (8) | 135.19 | 43.53 | 0 | 0 | 0 | 0 | 0 | 0 | 439.51 | 32.66 | 118.2 | 87.44 | 94.52 | 64.84 | 21.51 | 24.26 | 40.3 | 31.18 | 1.96 | -3.92 | 49.93 | 0 | 2.01 | -25.83 | 163.9 | 0.0 | 63.35 | 10.89 | 16.57 | 134.7 | 118.73 | 57.8 | 198.65 | 42.47 | -19.88 | 0 | 98.85 | 68.48 | 0.00 | 0 |
| 2020 (7) | 94.19 | -13.49 | 22.73 | -29.19 | 0 | 0 | 0 | 0 | 331.31 | 17.13 | 63.06 | 7.61 | 57.34 | 15.42 | 17.31 | -1.46 | 30.72 | -1.16 | 2.04 | -15.35 | 0 | 0 | 2.71 | -21.68 | 163.9 | 0.0 | 57.13 | 11.41 | 7.06 | 333.13 | 75.24 | -1.98 | 139.43 | 7.54 | -16.57 | 0 | 58.67 | -15.82 | 0.00 | 0 |
| 2019 (6) | 108.88 | -25.46 | 32.1 | 0 | 0 | 0 | 0 | 0 | 282.86 | -2.22 | 58.6 | -4.96 | 49.68 | -13.27 | 17.56 | -11.3 | 31.08 | -9.02 | 2.41 | 1.26 | 0 | 0 | 3.46 | 1230.77 | 163.9 | 0.0 | 51.28 | 13.68 | 1.63 | -56.76 | 76.76 | 2.8 | 129.66 | 4.95 | -7.06 | 0 | 69.7 | -4.57 | 0.00 | 0 |
| 2018 (5) | 146.07 | -7.32 | 0 | 0 | 0 | 0 | 0 | 0 | 289.28 | 16.13 | 61.66 | 36.87 | 57.28 | 40.63 | 19.80 | 21.1 | 34.16 | 22.39 | 2.38 | -15.9 | 0 | 0 | 0.26 | 36.84 | 163.9 | 0.0 | 45.11 | 11.08 | 3.77 | 892.11 | 74.67 | 8.09 | 123.55 | 12.25 | -1.63 | 0 | 73.04 | 11.84 | 0.00 | 0 |
| 2017 (4) | 157.61 | -10.27 | 0 | 0 | 0 | 0 | 0 | 0 | 249.1 | -3.56 | 45.05 | -18.65 | 40.73 | 2.8 | 16.35 | 6.59 | 27.91 | 26.86 | 2.83 | 35.41 | 0 | 0 | 0.19 | -36.67 | 163.9 | 0.0 | 40.61 | 15.8 | 0.38 | -67.24 | 69.08 | -12.13 | 110.07 | -4.16 | -3.77 | 0 | 65.31 | -16.53 | 0.00 | 0 |
| 2016 (3) | 175.65 | -2.15 | 0 | 0 | 0 | 0 | 0 | 0 | 258.29 | 10.76 | 55.38 | 33.19 | 39.62 | 29.77 | 15.34 | 17.17 | 22.0 | -2.27 | 2.09 | 167.95 | 0 | 0 | 0.3 | -28.57 | 163.9 | 0.0 | 35.07 | 13.46 | 1.16 | 63.38 | 78.62 | 10.44 | 114.85 | 11.72 | -0.38 | 0 | 78.24 | 11.72 | 0.00 | 0 |
| 2015 (2) | 179.51 | 4.67 | 0 | 0 | 0 | 0 | 0 | 0 | 233.2 | -2.55 | 41.58 | -23.57 | 30.53 | -23.5 | 13.09 | -21.5 | 22.51 | -9.89 | 0.78 | -9.3 | 0 | 0 | 0.42 | 13.51 | 163.9 | 0.0 | 30.91 | 21.36 | 0.71 | 31.48 | 71.19 | -8.71 | 102.8 | -1.14 | -1.16 | 0 | 70.03 | -9.37 | 0.00 | 0 |
| 2014 (1) | 171.5 | 6.91 | 0 | 0 | 0 | 0 | 0 | 0 | 239.31 | 13.23 | 54.4 | 24.46 | 39.91 | 31.89 | 16.68 | 16.48 | 24.98 | 49.49 | 0.86 | -9.47 | 0 | 0 | 0.37 | 117.65 | 163.9 | 0.15 | 25.47 | 20.71 | 0.54 | -21.74 | 77.98 | 37.0 | 103.99 | 32.12 | -0.71 | 0 | 77.27 | 37.05 | 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) | 358.62 | -9.43 | 53.41 | 9.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 118.04 | 6.68 | 11.81 | 21.29 | 18.41 | 31.18 | 66.08 | -0.68 | -3.7 | 15.67 | -3.61 | -12.85 | 57.87 | 3.41 | -9.49 | 25.9 | 1988.71 | 1121.7 | 209.83 | 0.0 | 16.69 | 1.71 | -11.4 | -40.42 | 163.9 | 0.0 | 0.0 | 97.83 | 0.0 | 8.2 | 0 | 0 | 0 | 159.66 | 15.34 | -3.01 | 257.49 | 8.99 | 0.96 | 9.41 | -21.26 | -20.66 | 169.07 | 12.43 | -4.2 | 0.09 | 0 | 0 |
| 24Q2 (19) | 395.98 | 8.89 | 61.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 110.65 | 14.87 | 12.29 | 17.98 | 41.35 | -9.87 | 66.53 | 18.63 | 4.2 | 16.25 | 15.12 | 4.23 | 55.96 | -6.37 | -11.93 | 1.24 | 2.48 | -43.12 | 209.82 | 0.01 | 75.01 | 1.93 | -16.09 | -15.72 | 163.9 | 0.0 | 0.0 | 97.83 | 8.2 | 8.2 | 0 | 0 | 0 | 138.43 | -31.34 | -6.71 | 236.26 | -19.1 | -1.06 | 11.95 | 20.22 | 563.89 | 150.38 | -28.92 | 0.13 | 0.00 | 0 | 0 |
| 24Q1 (18) | 363.65 | 31.29 | 41.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96.33 | -0.42 | 17.66 | 12.72 | -46.73 | -6.74 | 56.08 | 1.54 | 16.83 | 14.12 | -2.16 | 36.46 | 59.77 | 5.38 | -2.97 | 1.21 | 5.22 | -43.46 | 209.8 | 16.67 | 75.01 | 2.3 | -13.21 | -3.77 | 163.9 | 0.0 | 0.0 | 90.42 | 0.0 | 20.54 | 0 | 0 | -100.0 | 201.61 | 6.73 | 1.97 | 292.03 | 4.55 | -0.19 | 9.94 | 107.95 | 1928.57 | 211.55 | 9.23 | 6.73 | 0.00 | 0 | 0 |
| 23Q4 (17) | 276.99 | 18.49 | -3.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96.74 | -8.36 | 1.06 | 23.88 | 47.13 | -3.67 | 55.23 | -19.51 | 11.31 | 14.43 | -19.73 | 50.34 | 56.72 | -11.29 | -3.54 | 1.15 | -45.75 | -47.25 | 179.83 | 0.01 | 50.02 | 2.65 | -7.67 | -1.12 | 163.9 | 0.0 | 0.0 | 90.42 | 0.0 | 20.54 | 0 | 0 | -100.0 | 188.89 | 14.74 | 2.61 | 279.31 | 9.52 | 0.12 | 4.78 | -59.7 | 218.67 | 193.67 | 9.74 | 4.36 | 0.00 | 0 | 0 |
| 23Q3 (16) | 233.77 | -4.81 | -18.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 105.57 | 7.13 | -20.79 | 16.23 | -18.65 | -57.55 | 68.62 | 7.47 | -8.08 | 17.98 | 15.27 | 32.11 | 63.94 | 0.63 | 32.0 | 2.12 | -2.75 | -11.67 | 179.82 | 49.99 | 50.01 | 2.87 | 25.33 | 4.74 | 163.9 | 0.0 | 0.0 | 90.42 | 0.0 | 20.54 | 0 | 0 | -100.0 | 164.62 | 10.94 | 4.18 | 255.03 | 6.8 | 0.84 | 11.86 | 558.89 | 544.57 | 176.48 | 17.51 | 10.4 | 0.00 | 0 | 0 |
| 23Q2 (15) | 245.57 | -4.54 | -30.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98.54 | 20.36 | -35.6 | 19.95 | 46.26 | -59.18 | 63.85 | 33.02 | -38.12 | 15.60 | 50.72 | -19.27 | 63.54 | 3.15 | 37.09 | 2.18 | 1.87 | 0.46 | 119.89 | 0.01 | 0.03 | 2.29 | -4.18 | -13.58 | 163.9 | 0.0 | 0.0 | 90.42 | 20.54 | 20.54 | 0 | -100.0 | -100.0 | 148.38 | -24.95 | 23.87 | 238.8 | -18.39 | 11.24 | 1.8 | 267.35 | 121.1 | 150.18 | -24.23 | 34.98 | 0.00 | 0 | 0 |
| 23Q1 (14) | 257.24 | -10.27 | -0.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 81.87 | -14.48 | -39.32 | 13.64 | -44.98 | -66.67 | 48.0 | -3.26 | -46.78 | 10.35 | 7.8 | -44.63 | 61.6 | 4.76 | 44.7 | 2.14 | -1.83 | 4.9 | 119.88 | 0.01 | 0.03 | 2.39 | -10.82 | 23.2 | 163.9 | 0.0 | 0.0 | 75.01 | 0.0 | 18.41 | 19.88 | 0.0 | 19.98 | 197.72 | 7.41 | 23.85 | 292.6 | 4.89 | 22.14 | 0.49 | -67.33 | 103.82 | 198.21 | 6.81 | 35.02 | 0.00 | 0 | 0 |
| 22Q4 (13) | 286.68 | 0.09 | 112.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95.73 | -28.17 | -24.85 | 24.79 | -35.16 | -33.29 | 49.62 | -33.53 | -47.5 | 9.60 | -29.46 | -55.37 | 58.8 | 21.39 | 45.91 | 2.18 | -9.17 | 11.22 | 119.87 | 0.0 | 140.08 | 2.68 | -2.19 | 33.33 | 163.9 | 0.0 | 0.0 | 75.01 | 0.0 | 18.41 | 19.88 | 0.0 | 19.98 | 184.08 | 16.49 | 55.04 | 278.97 | 10.3 | 40.43 | 1.5 | -18.48 | 107.55 | 185.58 | 16.09 | 87.74 | 0.00 | 0 | 0 |
| 22Q3 (12) | 286.43 | -18.54 | 189.35 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 133.28 | -12.89 | 12.21 | 38.23 | -21.77 | 16.27 | 74.65 | -27.65 | -4.77 | 13.61 | -29.56 | -30.68 | 48.44 | 4.51 | 27.24 | 2.4 | 10.6 | 30.43 | 119.87 | 0.01 | 0 | 2.74 | 3.4 | 30.48 | 163.9 | 0.0 | 0.0 | 75.01 | 0.0 | 18.41 | 19.88 | 0.0 | 19.98 | 158.02 | 31.91 | 89.84 | 252.91 | 17.81 | 55.01 | 1.84 | 121.57 | 109.58 | 159.86 | 43.68 | 149.66 | 0.00 | 0 | 0 |
| 22Q2 (11) | 351.61 | 35.35 | 143.65 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 153.01 | 13.41 | 50.66 | 48.87 | 19.43 | 87.82 | 103.18 | 14.39 | 59.82 | 19.32 | 3.37 | 8.91 | 46.35 | 8.88 | 27.69 | 2.17 | 6.37 | 14.81 | 119.86 | 0.01 | 0 | 2.65 | 36.6 | 17.78 | 163.9 | 0.0 | 0.0 | 75.01 | 18.41 | 18.41 | 19.88 | 19.98 | 19.98 | 119.79 | -24.96 | 138.2 | 214.68 | -10.39 | 64.86 | -8.53 | 33.57 | 54.7 | 111.26 | -24.21 | 253.66 | 0.00 | 0 | 0 |
| 22Q1 (10) | 259.77 | 92.15 | 121.65 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 134.92 | 5.92 | 46.97 | 40.92 | 10.12 | 84.91 | 90.2 | -4.57 | 43.33 | 18.69 | -13.1 | 2.36 | 42.57 | 5.63 | 27.11 | 2.04 | 4.08 | 3.03 | 119.85 | 140.04 | 0 | 1.94 | -3.48 | -22.4 | 163.9 | 0.0 | 0.0 | 63.35 | 0.0 | 10.89 | 16.57 | 0.0 | 134.7 | 159.64 | 34.46 | 63.94 | 239.57 | 20.6 | 48.29 | -12.84 | 35.41 | 16.08 | 146.8 | 48.51 | 78.85 | 0.00 | 0 | 0 |
| 21Q4 (9) | 135.19 | 36.57 | 43.53 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 127.38 | 7.24 | 46.13 | 37.16 | 13.02 | 104.06 | 94.52 | 20.58 | 64.84 | 21.51 | 9.55 | 24.26 | 40.3 | 5.86 | 31.18 | 1.96 | 6.52 | -3.92 | 49.93 | 0 | 0 | 2.01 | -4.29 | -25.83 | 163.9 | 0.0 | 0.0 | 63.35 | 0.0 | 10.89 | 16.57 | 0.0 | 134.7 | 118.73 | 42.64 | 57.8 | 198.65 | 21.75 | 42.47 | -19.88 | -3.49 | -19.98 | 98.85 | 54.38 | 68.48 | 0.00 | 0 | 0 |
| 21Q3 (8) | 98.99 | -31.4 | 32.62 | 15.14 | 5.87 | -30.29 | 0 | 0 | 0 | 0 | 0 | 0 | 118.78 | 16.96 | 42.35 | 32.88 | 26.36 | 115.32 | 78.39 | 21.42 | 43.97 | 19.63 | 10.68 | 14.47 | 38.07 | 4.88 | 32.56 | 1.84 | -2.65 | -14.81 | 0 | 0 | 0 | 2.1 | -6.67 | -28.08 | 163.9 | 0.0 | 0.0 | 63.35 | 0.0 | 10.89 | 16.57 | 0.0 | 134.7 | 83.24 | 65.52 | 43.81 | 163.16 | 25.3 | 33.66 | -19.21 | -2.02 | -32.94 | 64.03 | 103.53 | 47.43 | 0.00 | 0 | 0 |
| 21Q2 (7) | 144.31 | 23.13 | 19.82 | 14.3 | 0.0 | -22.87 | 0 | 0 | 0 | 0 | 0 | 0 | 101.56 | 10.63 | 23.45 | 26.02 | 17.58 | 75.57 | 64.56 | 2.59 | 14.81 | 17.74 | -2.85 | 0 | 36.3 | 8.39 | 25.74 | 1.89 | -4.55 | -15.62 | 0 | 0 | 0 | 2.25 | -10.0 | -27.65 | 163.9 | 0.0 | 0.0 | 63.35 | 10.89 | 10.89 | 16.57 | 134.7 | 134.7 | 50.29 | -48.36 | 18.05 | 130.22 | -19.4 | 21.94 | -18.83 | -23.07 | -41.37 | 31.46 | -61.67 | 7.45 | 0.00 | 0 | 0 |
| 21Q1 (6) | 117.2 | 24.43 | 14.96 | 14.3 | -37.09 | -24.86 | 0 | 0 | 0 | 0 | 0 | 0 | 91.8 | 5.31 | 17.03 | 22.13 | 21.53 | 49.93 | 62.93 | 9.75 | 7.59 | 18.26 | 5.49 | 0 | 33.49 | 9.02 | 11.89 | 1.98 | -2.94 | -16.46 | 0 | 0 | 0 | 2.5 | -7.75 | -25.6 | 163.9 | 0.0 | 0.0 | 57.13 | 0.0 | 11.41 | 7.06 | 0.0 | 333.13 | 97.38 | 29.43 | 6.4 | 161.56 | 15.87 | 11.87 | -15.3 | 7.66 | -50.15 | 82.08 | 39.9 | 0.92 | 0.00 | 0 | 0 |
| 20Q4 (5) | 94.19 | 26.19 | -13.49 | 22.73 | 4.65 | -29.19 | 0 | 0 | 0 | 0 | 0 | 0 | 87.17 | 4.47 | 18.86 | 18.21 | 19.25 | 21.64 | 57.34 | 5.31 | 15.42 | 17.31 | 0.91 | 0 | 30.72 | 6.96 | -1.16 | 2.04 | -5.56 | -15.35 | 0 | 0 | 0 | 2.71 | -7.19 | -21.68 | 163.9 | 0.0 | 0.0 | 57.13 | 0.0 | 11.41 | 7.06 | 0.0 | 333.13 | 75.24 | 29.99 | -1.98 | 139.43 | 14.22 | 7.54 | -16.57 | -14.67 | -134.7 | 58.67 | 35.09 | -15.82 | 0.00 | 0 | 0 |
| 20Q3 (4) | 74.64 | -38.03 | 0.0 | 21.72 | 17.15 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 83.44 | 1.42 | 0.0 | 15.27 | 3.04 | 0.0 | 54.45 | -3.17 | 0.0 | 17.15 | 0 | 0.0 | 28.72 | -0.52 | 0.0 | 2.16 | -3.57 | 0.0 | 0 | 0 | 0.0 | 2.92 | -6.11 | 0.0 | 163.9 | 0.0 | 0.0 | 57.13 | 0.0 | 0.0 | 7.06 | 0.0 | 0.0 | 57.88 | 35.87 | 0.0 | 122.07 | 14.31 | 0.0 | -14.45 | -8.48 | 0.0 | 43.43 | 48.33 | 0.0 | 0.00 | 0 | 0.0 |
