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) | 88.31 | 10.07 | 4.3 | -73.78 | 23.0 | 0 | 0 | 0 | 625.84 | -3.08 | 23.86 | 24.34 | 115.81 | 8.05 | 18.50 | 11.49 | 175.33 | 4.09 | 0.07 | -12.5 | 56.7 | -21.37 | 3.78 | -21.09 | 27.92 | 7.88 | 15.73 | 13.41 | 6.53 | -2.54 | 44.11 | 32.66 | 66.37 | 23.34 | -6.9 | 0 | 37.21 | 39.26 | -0.00 | 0 |
| 2022 (9) | 80.23 | 46.59 | 16.4 | -38.25 | 0 | 0 | 0 | 0 | 645.74 | 47.09 | 19.19 | 122.88 | 107.18 | 70.13 | 16.60 | 15.66 | 168.44 | 18.49 | 0.08 | 100.0 | 72.11 | 43.42 | 4.79 | 11.4 | 25.88 | 2.54 | 13.87 | 6.61 | 6.7 | -3.87 | 33.25 | 56.32 | 53.81 | 30.48 | -6.53 | 0 | 26.72 | 83.39 | -0.00 | 0 |
| 2021 (8) | 54.73 | -24.19 | 26.56 | 52.21 | 0 | 0 | 0 | 0 | 439.0 | 21.62 | 8.61 | -5.07 | 63.0 | 8.62 | 14.35 | -10.69 | 142.15 | 61.44 | 0.04 | -42.86 | 50.28 | 35.89 | 4.3 | 1.9 | 25.24 | 0.24 | 13.01 | 7.52 | 6.97 | 36.94 | 21.27 | -3.1 | 41.24 | 5.37 | -6.7 | 0 | 14.57 | -2.74 | -0.00 | 0 |
| 2020 (7) | 72.19 | -0.77 | 17.45 | 38.82 | 0 | 0 | 0 | 0 | 360.96 | 13.52 | 9.07 | -12.2 | 58.0 | 1.08 | 16.07 | -10.96 | 88.05 | 49.31 | 0.07 | 16.67 | 37.0 | 60.87 | 4.22 | 23.75 | 25.18 | 1.08 | 12.1 | 9.4 | 5.09 | 33.6 | 21.95 | -3.18 | 39.14 | 4.23 | -6.97 | 0 | 14.98 | -14.79 | -0.00 | 0 |
| 2019 (6) | 72.75 | 35.78 | 12.57 | -53.32 | 0 | 0 | 0 | 0 | 317.97 | -4.76 | 10.33 | 27.85 | 57.38 | -12.28 | 18.05 | -7.9 | 58.97 | 17.38 | 0.06 | -33.33 | 23.0 | 0 | 3.41 | -5.01 | 24.91 | 1.38 | 11.06 | 7.8 | 3.81 | -7.75 | 22.67 | 19.76 | 37.55 | 12.73 | -5.09 | 0 | 17.58 | 16.27 | 0.00 | 0 |
| 2018 (5) | 53.58 | -17.37 | 26.93 | 43.55 | 0.14 | 0.0 | 0 | 0 | 333.85 | -13.51 | 8.08 | -38.41 | 65.41 | -9.15 | 19.59 | 5.04 | 50.24 | -17.12 | 0.09 | 0 | 0 | 0 | 3.59 | 20.47 | 24.57 | 0.0 | 10.26 | 14.77 | 4.13 | 212.88 | 18.93 | -21.68 | 33.31 | -3.25 | -3.81 | 0 | 15.12 | -24.55 | 0.00 | 0 |
| 2017 (4) | 64.84 | 13.34 | 18.76 | -12.13 | 0.14 | 7.69 | 0 | 0 | 386.0 | 5.17 | 13.12 | -10.26 | 72.0 | 1.07 | 18.65 | -3.9 | 60.62 | 10.08 | 0 | 0 | 1.14 | -10.94 | 2.98 | 4.2 | 24.57 | 1.15 | 8.94 | 19.52 | 1.32 | 0.0 | 24.17 | 6.1 | 34.43 | 9.02 | -4.13 | 0 | 20.04 | -17.6 | -0.00 | 0 |
| 2016 (3) | 57.21 | 6.64 | 21.35 | -18.88 | 0.13 | -60.61 | 0 | 0 | 367.02 | 4.83 | 14.62 | 12.03 | 71.24 | 9.13 | 19.41 | 4.1 | 55.07 | 2.57 | 0 | 0 | 1.28 | -29.67 | 2.86 | -6.84 | 24.29 | 0.62 | 7.48 | 21.04 | 1.32 | 0.0 | 22.78 | 20.66 | 31.58 | 19.76 | 1.54 | -57.1 | 24.32 | 8.23 | -0.00 | 0 |
| 2015 (2) | 53.65 | 2.7 | 26.32 | 3.54 | 0.33 | -87.45 | 0 | 0 | 350.12 | 50.96 | 13.05 | 37.51 | 65.28 | 47.96 | 18.65 | -1.99 | 53.69 | 47.95 | 0 | 0 | 1.82 | -7.14 | 3.07 | 132.58 | 24.14 | 4.96 | 6.18 | 18.16 | 1.32 | 0.0 | 18.88 | 37.31 | 26.37 | 29.9 | 3.59 | 7.81 | 22.47 | 31.56 | -0.00 | 0 |
| 2014 (1) | 52.24 | 37.0 | 25.42 | 157.55 | 2.63 | -43.32 | 0 | 0 | 231.93 | 21.58 | 9.49 | 12.31 | 44.12 | 68.01 | 19.02 | 38.2 | 36.29 | 37.78 | 0 | 0 | 1.96 | -64.81 | 1.32 | -5.04 | 23.0 | 8.95 | 5.23 | 19.41 | 1.32 | 0.0 | 13.75 | 22.55 | 20.3 | 19.98 | 3.33 | 362.5 | 17.08 | 43.05 | 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) | 104.68 | 1.66 | 37.97 | 28.17 | 320.45 | 35.69 | 14.0 | -39.13 | -39.13 | 0 | 0 | 0 | 134.6 | -1.83 | -13.86 | 5.46 | 0.18 | -16.77 | 107.5 | -5.97 | -9.6 | 18.22 | -2.52 | 0.14 | 123.34 | -4.78 | -25.5 | 0.15 | 25.0 | 114.29 | 27.86 | -33.25 | -34.4 | 3.25 | -6.61 | -23.35 | 29.93 | 0.0 | 11.6 | 18.14 | 0.0 | 15.32 | 6.9 | 0.0 | 5.67 | 44.26 | 14.07 | 19.17 | 69.3 | 8.55 | 16.67 | -3.96 | 30.53 | 3.88 | 40.3 | 21.75 | 22.05 | -0.00 | 4.67 | 39.27 |
| 24Q2 (19) | 102.97 | -2.65 | 32.15 | 6.7 | -46.44 | -35.58 | 23.0 | 0.0 | 0 | 0 | 0 | 0 | 137.11 | -15.33 | -12.48 | 5.45 | -19.14 | 3.42 | 114.32 | -12.53 | 31.71 | 18.69 | -9.74 | 46.45 | 129.53 | -10.18 | -15.98 | 0.12 | -7.69 | 71.43 | 41.74 | 0.29 | -36.21 | 3.48 | -5.18 | -22.84 | 29.93 | 1.15 | 15.6 | 18.14 | 15.32 | 15.32 | 6.9 | 5.67 | 5.67 | 38.8 | 7.39 | 26.88 | 63.84 | 9.33 | 20.82 | -5.7 | -28.38 | 15.81 | 33.1 | 4.45 | 39.02 | -0.00 | 13.98 | 49.68 |
| 24Q1 (18) | 105.77 | 19.77 | 33.77 | 12.51 | 190.93 | 408.54 | 23.0 | 0.0 | 0 | 0 | 0 | 0 | 161.93 | 3.58 | 3.41 | 6.74 | -3.44 | 33.2 | 130.7 | 12.86 | 57.83 | 20.71 | 11.9 | 68.94 | 144.21 | -17.75 | -14.2 | 0.13 | 85.71 | 44.44 | 41.62 | -26.6 | -42.17 | 3.67 | -2.91 | -26.45 | 29.59 | 5.98 | 14.29 | 15.73 | 0.0 | 13.41 | 6.53 | 0.0 | -2.54 | 36.13 | -18.09 | 35.17 | 58.39 | -12.02 | 23.47 | -4.44 | 35.65 | 23.58 | 31.69 | -14.83 | 51.48 | -0.00 | 6.86 | 44.34 |
| 23Q4 (17) | 88.31 | 16.4 | 10.07 | 4.3 | -79.29 | -73.78 | 23.0 | 0.0 | 0 | 0 | 0 | 0 | 156.34 | 0.06 | -15.06 | 6.98 | 6.4 | 13.87 | 115.81 | -2.62 | 8.05 | 18.50 | 1.7 | 11.49 | 175.33 | 5.9 | 4.09 | 0.07 | 0.0 | -12.5 | 56.7 | 33.51 | -21.37 | 3.78 | -10.85 | -21.09 | 27.92 | 4.1 | 7.88 | 15.73 | 0.0 | 13.41 | 6.53 | 0.0 | -2.54 | 44.11 | 18.77 | 32.66 | 66.37 | 11.73 | 23.34 | -6.9 | -67.48 | -5.67 | 37.21 | 12.69 | 39.26 | -0.00 | 20.49 | 41.73 |
| 23Q3 (16) | 75.87 | -2.63 | 0.13 | 20.76 | 99.62 | -29.77 | 23.0 | 0 | 0 | 0 | 0 | 0 | 156.25 | -0.26 | -14.51 | 6.56 | 24.48 | 24.24 | 118.92 | 37.0 | 15.97 | 18.20 | 42.56 | 5.34 | 165.56 | 7.39 | -8.89 | 0.07 | 0.0 | 16.67 | 42.47 | -35.09 | -43.24 | 4.24 | -5.99 | -16.86 | 26.82 | 3.59 | 3.63 | 15.73 | 0.0 | 13.41 | 6.53 | 0.0 | -2.54 | 37.14 | 21.45 | 36.8 | 59.4 | 12.41 | 24.5 | -4.12 | 39.14 | -5.91 | 33.02 | 38.68 | 41.96 | -0.00 | 21.01 | 27.96 |
| 23Q2 (15) | 77.92 | -1.45 | 27.01 | 10.4 | 322.76 | -71.98 | 0 | 0 | 0 | 0 | 0 | 0 | 156.66 | 0.04 | 2.96 | 5.27 | 4.15 | 16.59 | 86.8 | 4.82 | 5.4 | 12.76 | 4.12 | -19.12 | 154.17 | -8.28 | -14.14 | 0.07 | -22.22 | 0.0 | 65.43 | -9.09 | -8.85 | 4.51 | -9.62 | -23.3 | 25.89 | 0.0 | 2.58 | 15.73 | 13.41 | 13.41 | 6.53 | -2.54 | -2.54 | 30.58 | 14.4 | 40.28 | 52.84 | 11.74 | 24.74 | -6.77 | -16.52 | -66.34 | 23.81 | 13.81 | 34.29 | -0.00 | 4.83 | 9.6 |
| 23Q1 (14) | 79.07 | -1.45 | 30.56 | 2.46 | -85.0 | -94.69 | 0 | 0 | 0 | 0 | 0 | 0 | 156.59 | -14.93 | 23.55 | 5.06 | -17.46 | 55.21 | 82.81 | -22.74 | 14.35 | 12.26 | -26.15 | -20.49 | 168.08 | -0.21 | -0.3 | 0.09 | 12.5 | 28.57 | 71.97 | -0.19 | 33.7 | 4.99 | 4.18 | -20.67 | 25.89 | 0.04 | 2.58 | 13.87 | 0.0 | 6.61 | 6.7 | 0.0 | -3.87 | 26.73 | -19.61 | 44.72 | 47.29 | -12.12 | 22.99 | -5.81 | 11.03 | -53.7 | 20.92 | -21.71 | 42.41 | -0.00 | 2.51 | -92.04 |
| 22Q4 (13) | 80.23 | 5.89 | 46.59 | 16.4 | -44.52 | -38.25 | 0 | 0 | 0 | 0 | 0 | 0 | 184.07 | 0.71 | 39.47 | 6.13 | 16.1 | 63.9 | 107.18 | 4.53 | 70.13 | 16.60 | -3.91 | 15.66 | 168.44 | -7.31 | 18.49 | 0.08 | 33.33 | 100.0 | 72.11 | -3.63 | 43.42 | 4.79 | -6.08 | 11.4 | 25.88 | 0.0 | 2.54 | 13.87 | 0.0 | 6.61 | 6.7 | 0.0 | -3.87 | 33.25 | 22.47 | 56.32 | 53.81 | 12.79 | 30.48 | -6.53 | -67.87 | 2.54 | 26.72 | 14.88 | 83.39 | -0.00 | 1.7 | -194.4 |
| 22Q3 (12) | 75.77 | 23.5 | 21.6 | 29.56 | -20.37 | -34.98 | 0 | 0 | -100.0 | 0 | 0 | 0 | 182.77 | 20.12 | 64.66 | 5.28 | 16.81 | 188.52 | 102.54 | 24.52 | 78.42 | 17.27 | 9.46 | 24.07 | 181.72 | 1.21 | 22.24 | 0.06 | -14.29 | 50.0 | 74.83 | 4.25 | 100.24 | 5.1 | -13.27 | 17.24 | 25.88 | 2.54 | 2.54 | 13.87 | 0.0 | 6.61 | 6.7 | 0.0 | -3.87 | 27.15 | 24.54 | 54.88 | 47.71 | 12.63 | 27.19 | -3.89 | 4.42 | 39.78 | 23.26 | 31.19 | 110.12 | -0.00 | 0.88 | -275.6 |
| 22Q2 (11) | 61.35 | 1.3 | -0.34 | 37.12 | -19.93 | 22.59 | 0 | 0 | 0 | 0 | 0 | 0 | 152.16 | 20.06 | 52.1 | 4.52 | 38.65 | 173.94 | 82.35 | 13.71 | 46.17 | 15.78 | 2.36 | 11.03 | 179.55 | 6.51 | 50.18 | 0.07 | 0.0 | 40.0 | 71.78 | 33.35 | 94.0 | 5.88 | -6.52 | 34.55 | 25.24 | 0.0 | 0.24 | 13.87 | 6.61 | 14.63 | 6.7 | -3.87 | 31.63 | 21.8 | 18.03 | -12.8 | 42.36 | 10.17 | 0.43 | -4.07 | -7.67 | 37.96 | 17.73 | 20.69 | -3.85 | -0.00 | -102.18 | -297.9 |
| 22Q1 (10) | 60.56 | 10.65 | 1.66 | 46.36 | 74.55 | 124.29 | 0 | 0 | 0 | 0 | 0 | 0 | 126.74 | -3.97 | 32.05 | 3.26 | -12.83 | 134.53 | 72.42 | 14.95 | 16.67 | 15.42 | 7.43 | -3.4 | 168.58 | 18.59 | 65.47 | 0.07 | 75.0 | 16.67 | 53.83 | 7.06 | 45.49 | 6.29 | 46.28 | 34.98 | 25.24 | 0.0 | 0.24 | 13.01 | 0.0 | 7.52 | 6.97 | 0.0 | 36.94 | 18.47 | -13.16 | -20.9 | 38.45 | -6.77 | -5.13 | -3.78 | 43.58 | 31.65 | 14.69 | 0.82 | -17.56 | -0.00 | -49.46 | -45.78 |
| 21Q4 (9) | 54.73 | -12.16 | -24.19 | 26.56 | -41.58 | 52.21 | 0 | -100.0 | 0 | 0 | 0 | 0 | 131.98 | 18.9 | 24.76 | 3.74 | 104.37 | 23.84 | 63.0 | 9.62 | 8.62 | 14.35 | 3.08 | -10.69 | 142.15 | -4.38 | 61.44 | 0.04 | 0.0 | -42.86 | 50.28 | 34.55 | 35.89 | 4.3 | -1.15 | 1.9 | 25.24 | 0.0 | 0.24 | 13.01 | 0.0 | 7.52 | 6.97 | 0.0 | 36.94 | 21.27 | 21.33 | -3.1 | 41.24 | 9.94 | 5.37 | -6.7 | -3.72 | 3.87 | 14.57 | 31.62 | -2.74 | -0.00 | -25.41 | 25.08 |
| 21Q3 (8) | 62.31 | 1.22 | -3.77 | 45.46 | 50.13 | 209.67 | 0.03 | 0 | 0 | 0 | 0 | 0 | 111.0 | 10.96 | 17.31 | 1.83 | 10.91 | -34.17 | 57.47 | 2.01 | -14.21 | 13.92 | -2.04 | -27.1 | 148.66 | 24.34 | 114.24 | 0.04 | -20.0 | -20.0 | 37.37 | 1.0 | 1.0 | 4.35 | -0.46 | -1.36 | 25.24 | 0.24 | 0.24 | 13.01 | 7.52 | 7.52 | 6.97 | 36.94 | 36.94 | 17.53 | -29.88 | -7.49 | 37.51 | -11.07 | 3.82 | -6.46 | 1.52 | 12.7 | 11.07 | -39.97 | -4.16 | -0.00 | -5.0 | -156.92 |
| 21Q2 (7) | 61.56 | 3.34 | -2.47 | 30.28 | 46.49 | 62.8 | 0 | 0 | 0 | 0 | 0 | 0 | 100.04 | 4.23 | 8.1 | 1.65 | 18.71 | -31.54 | 56.34 | -9.23 | -13.48 | 14.21 | -10.95 | 0 | 119.56 | 17.35 | 84.82 | 0.05 | -16.67 | 25.0 | 37.0 | 0.0 | 60.87 | 4.37 | -6.22 | -1.58 | 25.18 | 0.0 | 1.08 | 12.1 | 0.0 | 0.0 | 5.09 | 0.0 | 0.0 | 25.0 | 7.07 | 54.61 | 42.18 | 4.07 | 26.48 | -6.56 | -18.63 | 14.36 | 18.44 | 3.48 | 116.69 | -0.00 | 25.93 | -184.39 |
| 21Q1 (6) | 59.57 | -17.48 | -17.24 | 20.67 | 18.45 | 37.16 | 0 | 0 | 0 | 0 | 0 | 0 | 95.98 | -9.27 | 41.11 | 1.39 | -53.97 | 59.77 | 62.07 | 7.02 | 27.24 | 15.96 | -0.68 | 0 | 101.88 | 15.71 | 64.08 | 0.06 | -14.29 | 50.0 | 37.0 | 0.0 | 60.87 | 4.66 | 10.43 | 22.31 | 25.18 | 0.0 | 1.08 | 12.1 | 0.0 | 9.4 | 5.09 | 0.0 | 33.6 | 23.35 | 6.38 | -0.76 | 40.53 | 3.55 | 5.52 | -5.53 | 20.66 | 16.97 | 17.82 | 18.96 | 5.63 | -0.00 | 23.19 | -287.79 |
| 20Q4 (5) | 72.19 | 11.49 | -0.77 | 17.45 | 18.87 | 38.82 | 0 | 0 | 0 | 0 | 0 | 0 | 105.79 | 11.81 | 10.67 | 3.02 | 8.63 | -14.2 | 58.0 | -13.42 | 1.08 | 16.07 | -15.87 | 0 | 88.05 | 26.89 | 49.31 | 0.07 | 40.0 | 16.67 | 37.0 | 0.0 | 60.87 | 4.22 | -4.31 | 23.75 | 25.18 | 0.0 | 1.08 | 12.1 | 0.0 | 9.4 | 5.09 | 0.0 | 33.6 | 21.95 | 15.83 | -3.18 | 39.14 | 8.33 | 4.23 | -6.97 | 5.81 | -36.94 | 14.98 | 29.7 | -14.79 | -0.00 | -195.28 | -597.15 |
| 20Q3 (4) | 64.75 | 2.58 | 0.0 | 14.68 | -21.08 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 94.62 | 2.25 | 0.0 | 2.78 | 15.35 | 0.0 | 66.99 | 2.87 | 0.0 | 19.10 | 0 | 0.0 | 69.39 | 7.27 | 0.0 | 0.05 | 25.0 | 0.0 | 37.0 | 60.87 | 0.0 | 4.41 | -0.68 | 0.0 | 25.18 | 1.08 | 0.0 | 12.1 | 0.0 | 0.0 | 5.09 | 0.0 | 0.0 | 18.95 | 17.19 | 0.0 | 36.13 | 8.34 | 0.0 | -7.4 | 3.39 | 0.0 | 11.55 | 35.72 | 0.0 | 0.00 | 55.68 | 0.0 |
