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) | 60.19 | -42.39 | 311.96 | 0.24 | 0.6 | -83.74 | 0 | 0 | 218.43 | -17.83 | 37.18 | -32.47 | 2.95 | -38.41 | 1.35 | -25.05 | 671.62 | 3.34 | 97.34 | 11.04 | 5.52 | 20.0 | 2.07 | -1.43 | 78.16 | 0.0 | 91.65 | 4.72 | 0 | 0 | 196.26 | 0.96 | 287.9 | 2.12 | 3.82 | -7.06 | 200.08 | 0.8 | 0.00 | 0 |
| 2022 (9) | 104.47 | -16.73 | 311.21 | 17.82 | 3.69 | -52.45 | 0 | 0 | 265.82 | -19.78 | 55.06 | -9.46 | 4.79 | -39.9 | 1.80 | -25.08 | 649.94 | 5.29 | 87.66 | 8.73 | 4.6 | -9.45 | 2.1 | -6.67 | 78.16 | 0.0 | 87.52 | 9.13 | 0 | 0 | 194.39 | -1.55 | 281.91 | 1.53 | 4.11 | -3.75 | 198.5 | -1.6 | 0.00 | 0 |
| 2021 (8) | 125.46 | 41.38 | 264.14 | 4.45 | 7.76 | -68.58 | 0 | 0 | 331.38 | 23.44 | 60.81 | 58.57 | 7.97 | -5.79 | 2.41 | -23.68 | 617.29 | 1.71 | 80.62 | -3.33 | 5.08 | -64.5 | 2.25 | -8.91 | 78.16 | 0.0 | 80.2 | 6.15 | 0 | 0 | 197.45 | 15.57 | 277.65 | 12.13 | 4.27 | -48.49 | 201.72 | 12.6 | 0.00 | 0 |
| 2020 (7) | 88.74 | -3.23 | 252.88 | 32.0 | 24.7 | 73.58 | 0 | 0 | 268.46 | 29.86 | 38.35 | 22.17 | 8.46 | -29.62 | 3.15 | -45.8 | 606.92 | 5.3 | 83.4 | 4.85 | 14.31 | -73.13 | 2.47 | 36.46 | 78.16 | -3.06 | 75.55 | 5.61 | 1.2 | 566.67 | 170.85 | -4.48 | 247.61 | -1.19 | 8.29 | 0 | 179.14 | 0.69 | 0.00 | 0 |
| 2019 (6) | 91.7 | 122.79 | 191.57 | -6.56 | 14.23 | 147.91 | 0 | 0 | 206.73 | -14.72 | 31.39 | 56.64 | 12.02 | -17.61 | 5.81 | -3.39 | 576.39 | -0.0 | 79.54 | 10.4 | 53.25 | 397.2 | 1.81 | 201.67 | 80.63 | 0.0 | 71.54 | 2.89 | 0.18 | 0 | 178.87 | 2.9 | 250.59 | 2.97 | -0.95 | 0 | 177.92 | 2.46 | 0.00 | -1.44 |
| 2018 (5) | 41.16 | -48.58 | 205.01 | -20.82 | 5.74 | 239.64 | 0 | 0 | 242.42 | 30.1 | 20.04 | -0.25 | 14.59 | 115.19 | 6.02 | 65.41 | 576.41 | -11.92 | 72.05 | 12.98 | 10.71 | -62.29 | 0.6 | 0 | 80.63 | -3.48 | 69.53 | 2.96 | 0 | 0 | 173.83 | -2.81 | 243.37 | -1.23 | -0.18 | 0 | 173.65 | -4.95 | 0.00 | 3.27 |
| 2017 (4) | 80.05 | 149.92 | 258.93 | 2.41 | 1.69 | 2.42 | 0 | 0 | 186.34 | -32.77 | 20.09 | -42.65 | 6.78 | -56.4 | 3.64 | -35.15 | 654.41 | 2.45 | 63.77 | 6.57 | 28.4 | 61.36 | 0 | 0 | 83.54 | 0.0 | 67.53 | 5.48 | 0 | 0 | 178.86 | -7.82 | 246.39 | -4.52 | 3.83 | -10.72 | 182.69 | -7.88 | 0.00 | -6.53 |
| 2016 (3) | 32.03 | 49.05 | 252.83 | -9.13 | 1.65 | 37.5 | 0 | 0 | 277.17 | 1.92 | 35.03 | -45.83 | 15.55 | -5.64 | 5.61 | -7.42 | 638.75 | -10.23 | 59.84 | -47.3 | 17.6 | -5.12 | 0 | 0 | 83.54 | 0.0 | 64.02 | 11.22 | 0 | 0 | 194.03 | -0.35 | 258.05 | 2.29 | 4.29 | -60.13 | 198.32 | -3.48 | 0.00 | 22.31 |
| 2015 (2) | 21.49 | -9.25 | 278.23 | 2.27 | 1.2 | -93.67 | 0 | 0 | 271.96 | 52.58 | 64.67 | 29.16 | 16.48 | 17.97 | 6.06 | -22.69 | 711.51 | -0.7 | 113.55 | 10.26 | 18.55 | -5.6 | 0 | 0 | 83.54 | 0.0 | 57.56 | 9.53 | 0 | 0 | 194.71 | 16.7 | 252.27 | 14.98 | 10.76 | 169.0 | 205.47 | 20.26 | 0.00 | 2.24 |
| 2014 (1) | 23.68 | 478.97 | 272.06 | 41.31 | 18.95 | 3058.33 | 0 | 0 | 178.24 | -29.04 | 50.07 | -25.2 | 13.97 | 84.06 | 7.84 | 159.38 | 716.56 | 23.84 | 102.98 | -12.9 | 19.65 | -71.03 | 0 | 0 | 83.54 | 0.0 | 52.55 | 14.61 | 0 | 0 | 166.85 | 22.71 | 219.4 | 20.67 | 4.0 | 85.19 | 170.85 | 23.69 | 0.00 | -99.27 |
| 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) | 73.15 | 5.43 | 91.94 | 321.65 | 3.75 | -1.26 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 89.52 | 67.33 | 80.23 | 11.97 | 15.32 | 98.18 | 2.54 | -32.27 | -36.5 | 0.92 | -42.02 | -54.37 | 719.43 | 2.56 | 3.2 | 93.18 | -1.4 | 0.99 | 11.03 | 165.78 | 136.19 | 2.04 | -1.92 | -3.32 | 78.16 | 0.0 | 0.0 | 95.74 | 1.56 | 4.46 | 0 | 0 | 0 | 191.53 | 1.42 | 8.74 | 287.27 | 1.47 | 7.27 | 6.09 | 31.82 | 60.26 | 197.62 | 2.15 | 9.83 | 0.00 | 0 | 0 |
| 24Q2 (19) | 69.38 | 6.25 | 18.32 | 310.01 | 2.61 | 3.77 | 0.6 | 0.0 | -78.87 | 0 | 0 | 0 | 53.5 | 61.44 | 427.61 | 10.38 | 137.53 | 12875.0 | 3.75 | 21.36 | -16.29 | 1.58 | -0.85 | -23.61 | 701.5 | 2.76 | 3.59 | 94.5 | -2.08 | 2.21 | 4.15 | -17.66 | 18.57 | 2.08 | 1.96 | 0.0 | 78.16 | 0.0 | 0.0 | 94.27 | 2.86 | 4.12 | 0 | 0 | 0 | 188.85 | 4.29 | 5.49 | 283.12 | 3.81 | 5.03 | 4.62 | 12.68 | 22.22 | 193.47 | 4.47 | 5.84 | 0.00 | 0 | 0 |
| 24Q1 (18) | 65.3 | 8.49 | -40.04 | 302.11 | -3.16 | -1.67 | 0.6 | 0.0 | -78.49 | 0 | 0 | 0 | 33.14 | -67.06 | -42.89 | 4.37 | -78.18 | -60.34 | 3.09 | 4.75 | -25.54 | 1.60 | 18.22 | -1.92 | 682.66 | 1.64 | 7.31 | 96.51 | -0.85 | 10.26 | 5.04 | -8.7 | 38.08 | 2.04 | -1.45 | -1.45 | 78.16 | 0.0 | 0.0 | 91.65 | 0.0 | 4.72 | 0 | 0 | 0 | 181.09 | -7.73 | -0.48 | 272.74 | -5.27 | 1.21 | 4.1 | 7.33 | 9.33 | 185.19 | -7.44 | -0.28 | 0.00 | 0 | 0 |
| 23Q4 (17) | 60.19 | 57.94 | -42.39 | 311.96 | -4.23 | 0.24 | 0.6 | 0.0 | -83.74 | 0 | 0 | 0 | 100.6 | 102.54 | 24.12 | 20.03 | 231.62 | 26.29 | 2.95 | -26.25 | -38.41 | 1.35 | -32.85 | -25.06 | 671.62 | -3.66 | 3.34 | 97.34 | 5.49 | 11.04 | 5.52 | 18.2 | 20.0 | 2.07 | -1.9 | -1.43 | 78.16 | 0.0 | 0.0 | 91.65 | 0.0 | 4.72 | 0 | 0 | 0 | 196.26 | 11.42 | 0.96 | 287.9 | 7.51 | 2.12 | 3.82 | 0.53 | -7.06 | 200.08 | 11.19 | 0.8 | 0.00 | 0 | 0 |
| 23Q3 (16) | 38.11 | -35.01 | -56.49 | 325.74 | 9.04 | 8.57 | 0.6 | -78.87 | 33.33 | 0 | 0 | 0 | 49.67 | 389.84 | -25.85 | 6.04 | 7450.0 | -57.91 | 4.0 | -10.71 | -14.71 | 2.01 | -2.94 | 43.44 | 697.15 | 2.95 | 5.88 | 92.27 | -0.21 | 4.14 | 4.67 | 33.43 | -47.47 | 2.11 | 1.44 | -4.95 | 78.16 | 0.0 | 0.0 | 91.65 | 1.23 | 4.72 | 0 | 0 | 0 | 176.14 | -1.61 | -1.34 | 267.79 | -0.66 | 0.65 | 3.8 | 0.53 | -7.77 | 179.94 | -1.56 | -1.48 | 0.00 | 0 | 0 |
| 23Q2 (15) | 58.64 | -46.15 | -38.95 | 298.74 | -2.77 | 3.2 | 2.84 | 1.79 | 158.18 | 0 | 0 | 0 | 10.14 | -82.53 | -79.26 | 0.08 | -99.27 | -99.21 | 4.48 | 7.95 | -18.99 | 2.07 | 27.3 | 34.49 | 677.19 | 6.45 | 1.38 | 92.46 | 5.63 | 3.34 | 3.5 | -4.11 | -70.51 | 2.08 | 0.48 | 0.48 | 78.16 | 0.0 | 0.0 | 90.54 | 3.45 | 6.48 | 0 | 0 | 0 | 179.02 | -1.62 | -1.79 | 269.56 | 0.03 | 0.83 | 3.78 | 0.8 | -8.7 | 182.8 | -1.57 | -1.95 | 0.00 | 0 | 0 |
| 23Q1 (14) | 108.9 | 4.24 | -1.87 | 307.25 | -1.27 | 9.87 | 2.79 | -24.39 | 9.41 | 0 | 0 | 0 | 58.03 | -28.4 | -15.76 | 11.02 | -30.52 | -24.93 | 4.15 | -13.36 | -37.59 | 1.63 | -9.67 | -11.75 | 636.15 | -2.12 | -0.96 | 87.53 | -0.15 | 9.29 | 3.65 | -20.65 | -54.09 | 2.07 | -1.43 | -4.61 | 78.16 | 0.0 | 0.0 | 87.52 | 0.0 | 9.13 | 0 | 0 | 0 | 181.96 | -6.39 | 2.83 | 269.48 | -4.41 | 4.79 | 3.75 | -8.76 | -10.5 | 185.71 | -6.44 | 2.52 | 0.00 | 0 | 0 |
| 22Q4 (13) | 104.47 | 19.27 | -16.73 | 311.21 | 3.73 | 17.82 | 3.69 | 720.0 | -52.45 | 0 | 0 | 0 | 81.05 | 20.99 | -45.87 | 15.86 | 10.52 | -46.65 | 4.79 | 2.13 | -39.9 | 1.80 | 28.52 | -25.07 | 649.94 | -1.29 | 5.29 | 87.66 | -1.06 | 8.73 | 4.6 | -48.26 | -9.45 | 2.1 | -5.41 | -6.67 | 78.16 | 0.0 | 0.0 | 87.52 | 0.0 | 9.13 | 0 | 0 | 0 | 194.39 | 8.88 | -1.55 | 281.91 | 5.96 | 1.53 | 4.11 | -0.24 | -3.75 | 198.5 | 8.68 | -1.6 | 0.00 | 0 | 0 |
| 22Q3 (12) | 87.59 | -8.81 | 16.0 | 300.03 | 3.65 | 27.97 | 0.45 | -59.09 | -97.94 | 0 | 0 | 0 | 66.99 | 37.02 | -26.72 | 14.35 | 41.1 | 0.84 | 4.69 | -15.19 | -36.71 | 1.40 | -9.0 | -47.09 | 658.45 | -1.43 | -2.34 | 88.6 | -0.97 | 9.19 | 8.89 | -25.11 | 39.34 | 2.22 | 7.25 | -3.06 | 78.16 | 0.0 | 0.0 | 87.52 | 2.93 | 9.13 | 0 | 0 | 0 | 178.53 | -2.06 | 6.45 | 266.05 | -0.48 | 7.32 | 4.12 | -0.48 | 15.41 | 182.65 | -2.03 | 6.64 | 0.00 | 0 | 0 |
| 22Q2 (11) | 96.05 | -13.45 | 36.36 | 289.47 | 3.52 | 14.91 | 1.1 | -56.86 | -94.6 | 0 | 0 | 0 | 48.89 | -29.03 | -3.19 | 10.17 | -30.72 | 10.06 | 5.53 | -16.84 | -25.87 | 1.54 | -16.47 | -47.0 | 668.0 | 3.99 | 0.71 | 89.47 | 11.71 | 9.31 | 11.87 | 49.31 | 64.18 | 2.07 | -4.61 | -5.05 | 78.16 | 0.0 | 0.0 | 85.03 | 6.02 | 8.3 | 0 | 0 | 0 | 182.29 | 3.01 | 12.03 | 267.33 | 3.95 | 10.82 | 4.14 | -1.19 | 28.57 | 186.43 | 2.91 | 12.35 | 0.00 | 0 | 0 |
| 22Q1 (10) | 110.98 | -11.54 | 26.1 | 279.64 | 5.87 | 10.41 | 2.55 | -67.14 | -89.75 | 0 | 0 | 0 | 68.89 | -53.99 | 73.4 | 14.68 | -50.62 | 92.9 | 6.65 | -16.56 | -12.61 | 1.84 | -23.31 | -38.78 | 642.34 | 4.06 | 2.6 | 80.09 | -0.66 | -3.68 | 7.95 | 56.5 | 16.4 | 2.17 | -3.56 | -9.58 | 78.16 | 0.0 | 0.0 | 80.2 | 0.0 | 6.15 | 0 | 0 | -100.0 | 176.96 | -10.38 | 16.53 | 257.16 | -7.38 | 12.49 | 4.19 | -1.87 | -53.39 | 181.15 | -10.2 | 12.62 | 0.00 | 0 | 0 |
| 21Q4 (9) | 125.46 | 66.15 | 41.38 | 264.14 | 12.66 | 4.45 | 7.76 | -64.47 | -68.58 | 0 | 0 | 0 | 149.74 | 63.79 | 52.84 | 29.73 | 108.92 | 75.29 | 7.97 | 7.56 | -5.79 | 2.41 | -9.25 | -23.68 | 617.29 | -8.45 | 1.71 | 80.62 | -0.64 | -3.33 | 5.08 | -20.38 | -64.5 | 2.25 | -1.75 | -8.91 | 78.16 | 0.0 | 0.0 | 80.2 | 0.0 | 6.15 | 0 | 0 | -100.0 | 197.45 | 17.73 | 15.57 | 277.65 | 12.0 | 12.13 | 4.27 | 19.61 | -48.49 | 201.72 | 17.77 | 12.6 | 0.00 | 0 | 0 |
| 21Q3 (8) | 75.51 | 7.2 | 24.79 | 234.46 | -6.93 | -7.75 | 21.84 | 7.27 | 1.72 | 0 | 0 | 0 | 91.42 | 81.03 | 33.58 | 14.23 | 54.0 | 14.85 | 7.41 | -0.67 | -15.12 | 2.65 | -8.83 | -30.0 | 674.23 | 1.65 | 4.68 | 81.14 | -0.87 | -3.26 | 6.38 | -11.76 | -79.08 | 2.29 | 5.05 | -2.14 | 78.16 | 0.0 | 0.0 | 80.2 | 2.15 | 6.15 | 0 | 0 | -100.0 | 167.71 | 3.07 | 8.98 | 247.91 | 2.77 | 7.48 | 3.57 | 10.87 | -21.02 | 171.28 | 3.22 | 8.12 | 0.00 | 0 | 0 |
| 21Q2 (7) | 70.44 | -19.96 | -1.68 | 251.92 | -0.54 | 14.17 | 20.36 | -18.2 | 0 | 0 | 0 | 0 | 50.5 | 27.11 | 8.7 | 9.24 | 21.42 | 35.48 | 7.46 | -1.97 | -49.39 | 2.91 | -3.51 | 0 | 663.3 | 5.94 | 6.97 | 81.85 | -1.56 | -2.52 | 7.23 | 5.86 | -80.14 | 2.18 | -9.17 | -0.91 | 78.16 | 0.0 | 0.0 | 78.51 | 3.92 | 5.13 | 0 | -100.0 | -100.0 | 162.71 | 7.14 | 8.16 | 241.22 | 5.52 | 6.7 | 3.22 | -64.18 | 368.33 | 165.93 | 3.16 | 11.18 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 88.01 | -0.82 | -4.77 | 253.28 | 0.16 | 42.5 | 24.89 | 0.77 | 58.64 | 0 | 0 | 0 | 39.73 | -59.45 | -28.53 | 7.61 | -55.13 | 249.08 | 7.61 | -10.05 | -30.12 | 3.01 | -4.4 | 0 | 626.08 | 3.16 | 10.85 | 83.15 | -0.3 | 5.0 | 6.83 | -52.27 | -87.3 | 2.4 | -2.83 | -5.51 | 78.16 | 0.0 | -3.06 | 75.55 | 0.0 | 5.61 | 1.2 | 0.0 | 566.67 | 151.86 | -11.12 | -0.63 | 228.61 | -7.67 | 1.81 | 8.99 | 8.44 | 545.05 | 160.85 | -10.21 | 6.66 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 88.74 | 46.65 | -3.23 | 252.88 | -0.5 | 32.0 | 24.7 | 15.04 | 73.58 | 0 | 0 | 0 | 97.97 | 43.15 | 63.01 | 16.96 | 36.88 | 61.37 | 8.46 | -3.09 | -29.62 | 3.15 | -16.76 | 0 | 606.92 | -5.77 | 5.3 | 83.4 | -0.56 | 4.85 | 14.31 | -53.07 | -73.13 | 2.47 | 5.56 | 36.46 | 78.16 | 0.0 | -3.06 | 75.55 | 0.0 | 5.61 | 1.2 | 0.0 | 566.67 | 170.85 | 11.02 | -4.48 | 247.61 | 7.35 | -1.19 | 8.29 | 83.41 | 972.63 | 179.14 | 13.09 | 0.69 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 60.51 | -15.54 | 0.0 | 254.15 | 15.18 | 0.0 | 21.47 | 0 | 0.0 | 0 | 0 | 0.0 | 68.44 | 47.31 | 0.0 | 12.39 | 81.67 | 0.0 | 8.73 | -40.77 | 0.0 | 3.79 | 0 | 0.0 | 644.08 | 3.87 | 0.0 | 83.87 | -0.12 | 0.0 | 30.49 | -16.24 | 0.0 | 2.34 | 6.36 | 0.0 | 78.16 | 0.0 | 0.0 | 75.55 | 1.16 | 0.0 | 1.2 | 26.32 | 0.0 | 153.89 | 2.29 | 0.0 | 230.65 | 2.03 | 0.0 | 4.52 | 476.67 | 0.0 | 158.41 | 6.14 | 0.0 | 0.00 | -100.0 | 0.0 |
