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) | 360.4 | -3.45 | 65.69 | -24.7 | 0 | 0 | 0 | 0 | 440.89 | -24.89 | 52.76 | -21.57 | 107.05 | -13.3 | 24.28 | 15.44 | 18.14 | -49.53 | 0 | 0 | 0 | 0 | 4.34 | 1450.0 | 46.5 | 0.0 | 70.9 | 10.52 | 24.11 | -7.59 | 181.11 | 0.8 | 276.11 | 2.3 | -26.51 | 0 | 154.6 | -0.62 | 0.00 | 0 |
| 2022 (9) | 373.28 | 30.19 | 87.24 | -46.21 | 0 | 0 | 0 | 0 | 587.01 | 3.12 | 67.27 | 29.61 | 123.47 | 0.82 | 21.03 | -2.24 | 35.94 | 11.55 | 0 | 0 | 0 | 0 | 0.28 | -9.68 | 46.5 | 0.0 | 64.15 | 8.84 | 26.09 | 4.74 | 179.67 | 15.35 | 269.91 | 12.64 | -24.11 | 0 | 155.56 | 19.97 | 0.00 | 0 |
| 2021 (8) | 286.71 | 32.11 | 162.19 | 66.95 | 0 | 0 | 0 | 0 | 569.24 | 1.48 | 51.9 | -0.73 | 122.47 | -17.31 | 21.51 | -18.52 | 32.22 | -6.2 | 0 | 0 | 0 | 0 | 0.31 | 82.35 | 46.5 | 0.0 | 58.94 | 9.72 | 24.91 | -14.81 | 155.76 | 9.84 | 239.62 | 6.61 | -26.09 | 0 | 129.67 | 10.92 | 0.00 | 0 |
| 2020 (7) | 217.03 | -6.57 | 97.15 | 9.33 | 0 | 0 | 0 | 0 | 560.93 | -0.05 | 52.28 | -10.94 | 148.11 | 37.88 | 26.40 | 37.95 | 34.35 | 49.54 | 0 | 0 | 0 | 0 | 0.17 | 30.77 | 46.5 | 0.0 | 53.72 | 12.24 | 29.24 | 49.34 | 141.81 | -0.36 | 224.77 | 7.16 | -24.91 | 0 | 116.9 | 3.38 | 0.00 | 0 |
| 2019 (6) | 232.3 | 14.26 | 88.86 | -26.2 | 0 | 0 | 0 | 0 | 561.21 | 4.02 | 58.7 | 16.51 | 107.42 | -35.25 | 19.14 | -37.75 | 22.97 | 6.54 | 0 | 0 | 0 | 0 | 0.13 | -18.75 | 46.5 | 0.0 | 47.86 | 11.74 | 19.58 | 21.69 | 142.32 | 14.03 | 209.76 | 14.17 | -29.24 | 0 | 113.08 | 7.46 | 0.00 | 0 |
| 2018 (5) | 203.31 | -1.53 | 120.41 | 23.27 | 1.89 | 0 | 0 | 0 | 539.52 | -0.82 | 50.38 | 64.91 | 165.89 | 22.93 | 30.75 | 23.95 | 21.56 | 0.98 | 0 | 0 | 0 | 0 | 0.16 | 33.33 | 46.5 | 0.0 | 42.83 | 7.69 | 16.09 | 26.0 | 124.81 | 21.02 | 183.72 | 18.03 | -19.58 | 0 | 105.23 | 20.9 | 0.00 | 0 |
| 2017 (4) | 206.46 | 7.69 | 97.68 | 297.88 | 0 | 0 | 0 | 0 | 544.0 | 17.65 | 30.55 | -3.57 | 134.95 | 17.27 | 24.81 | -0.33 | 21.35 | -9.92 | 0 | 0 | 1.86 | 0 | 0.12 | -53.85 | 46.5 | 0.0 | 39.77 | 8.66 | 12.77 | 0.0 | 103.13 | 6.5 | 155.66 | 6.46 | -16.09 | 0 | 87.04 | 0.51 | 0.00 | 0 |
| 2016 (3) | 191.71 | -3.31 | 24.55 | 7.91 | 36.42 | 4.96 | 0 | 0 | 462.37 | -10.79 | 31.68 | 3.09 | 115.08 | -7.01 | 24.89 | 4.24 | 23.7 | -3.3 | 0 | 0 | 0 | 0 | 0.26 | -58.06 | 46.5 | 0.0 | 36.6 | 9.16 | 12.77 | 0.0 | 96.84 | 8.57 | 146.21 | 7.91 | -10.24 | 0 | 86.6 | -15.93 | 0.00 | 0 |
| 2015 (2) | 198.28 | -31.82 | 22.75 | -43.32 | 34.7 | 655.99 | 0 | 0 | 518.31 | 0.89 | 30.73 | -17.53 | 123.75 | 0.61 | 23.88 | -0.28 | 24.51 | -4.82 | 0 | 0 | 54.52 | -39.3 | 0.62 | -36.08 | 46.5 | 0.0 | 33.53 | 12.52 | 12.77 | 0.0 | 89.2 | 1.38 | 135.49 | 3.78 | 13.81 | -31.57 | 103.01 | -4.77 | 0.00 | 0 |
| 2014 (1) | 290.8 | 13.99 | 40.14 | -28.32 | 4.59 | -85.84 | 0 | 0 | 513.72 | -19.15 | 37.26 | -20.91 | 123.0 | -17.63 | 23.94 | 1.89 | 25.75 | -26.26 | 0 | 0 | 89.82 | 534.32 | 0.97 | -12.61 | 46.5 | 0.0 | 29.8 | 18.77 | 12.77 | 0.0 | 87.99 | -0.12 | 130.56 | 3.65 | 20.18 | 271.64 | 108.17 | 15.65 | 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) | 327.2 | -15.4 | -14.42 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 141.63 | 18.54 | 24.37 | 16.92 | -6.05 | -11.13 | 112.73 | 0.89 | 3.16 | 23.21 | -4.88 | 1.42 | 28.08 | 55.14 | 41.6 | 0 | 0 | 0 | 0 | 0 | 0 | 4.25 | -0.7 | -8.21 | 46.5 | 0.0 | 0.0 | 76.17 | 0.0 | 7.43 | 26.51 | 0.0 | 9.95 | 181.31 | 10.29 | 2.37 | 283.98 | 6.33 | 4.36 | -25.88 | -33.33 | -23.0 | 155.43 | 7.21 | -0.42 | 0.00 | 0 | 0 |
| 24Q2 (19) | 386.75 | -0.68 | -5.22 | 7.46 | -78.04 | -93.37 | 0 | 0 | 0 | 0 | 0 | -100.0 | 119.48 | 10.35 | 1.13 | 18.01 | -7.4 | -19.27 | 111.74 | 9.3 | 3.13 | 24.40 | 8.98 | 22.42 | 18.1 | 17.38 | 0.67 | 0 | 0 | 0 | 0 | 0 | 0 | 4.28 | -0.7 | 1612.0 | 46.5 | 0.0 | 0.0 | 76.17 | 7.43 | 7.43 | 26.51 | 9.95 | 9.95 | 164.39 | -18.03 | 4.0 | 267.07 | -9.64 | 5.53 | -19.41 | 5.82 | 28.56 | 144.98 | -19.43 | 10.76 | 0.00 | 0 | 0 |
| 24Q1 (18) | 389.41 | 8.05 | -2.5 | 33.97 | -48.29 | -68.05 | 0 | 0 | 0 | 0 | 0 | 0 | 108.27 | -6.95 | 17.05 | 19.45 | 380.25 | 164.27 | 102.23 | -4.5 | 32.29 | 22.39 | -7.8 | 55.19 | 15.42 | -14.99 | -34.52 | 0 | 0 | 0 | 0 | 0 | 0 | 4.31 | -0.69 | 1496.3 | 46.5 | 0.0 | 0.0 | 70.9 | 0.0 | 10.52 | 24.11 | 0.0 | -7.59 | 200.56 | 10.74 | 7.23 | 295.56 | 7.04 | 6.6 | -20.61 | 22.26 | 11.85 | 179.95 | 16.4 | 9.96 | 0.00 | 0 | 0 |
| 23Q4 (17) | 360.4 | -5.74 | -3.45 | 65.69 | -24.62 | -24.7 | 0 | 0 | 0 | 0 | 0 | 0 | 116.36 | 2.18 | -23.96 | 4.05 | -78.73 | -64.69 | 107.05 | -2.04 | -13.3 | 24.28 | 6.11 | 15.44 | 18.14 | -8.52 | -49.53 | 0 | 0 | 0 | 0 | 0 | 0 | 4.34 | -6.26 | 1450.0 | 46.5 | 0.0 | 0.0 | 70.9 | 0.0 | 10.52 | 24.11 | 0.0 | -7.59 | 181.11 | 2.25 | 0.8 | 276.11 | 1.47 | 2.3 | -26.51 | -26.0 | -9.95 | 154.6 | -0.95 | -0.62 | 0.00 | 0 | 0 |
| 23Q3 (16) | 382.33 | -6.3 | 4.49 | 87.15 | -22.59 | -28.41 | 0 | 0 | 0 | 0 | -100.0 | 0 | 113.88 | -3.61 | -36.73 | 19.04 | -14.66 | 3.48 | 109.28 | 0.86 | -26.04 | 22.88 | 14.82 | -9.43 | 19.83 | 10.29 | -46.48 | 0 | 0 | 0 | 0 | 0 | 0 | 4.63 | 1752.0 | 1680.77 | 46.5 | 0.0 | 0.0 | 70.9 | 0.0 | 10.52 | 24.11 | 0.0 | -7.59 | 177.12 | 12.05 | 5.45 | 272.12 | 7.52 | 5.39 | -21.04 | 22.56 | -6.86 | 156.08 | 19.24 | 5.26 | 0.00 | 0 | 0 |
| 23Q2 (15) | 408.03 | 2.16 | 29.36 | 112.58 | 5.9 | -15.9 | 0 | 0 | 0 | 0.09 | 0 | 0 | 118.14 | 27.72 | 7.19 | 22.31 | 203.12 | 34.16 | 108.35 | 40.2 | 1.99 | 19.93 | 38.16 | 1.72 | 17.98 | -23.65 | -49.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.25 | -7.41 | -10.71 | 46.5 | 0.0 | 0.0 | 70.9 | 10.52 | 10.52 | 24.11 | -7.59 | -7.59 | 158.07 | -15.48 | 5.68 | 253.08 | -8.72 | 5.53 | -27.17 | -16.21 | -25.9 | 130.9 | -20.01 | 2.27 | 0.00 | 0 | 0 |
| 23Q1 (14) | 399.41 | 7.0 | 31.97 | 106.31 | 21.86 | -34.41 | 0 | 0 | 0 | 0 | 0 | 0 | 92.5 | -39.55 | -35.67 | 7.36 | -35.83 | -64.56 | 77.28 | -37.41 | -41.48 | 14.43 | -31.42 | -37.48 | 23.55 | -34.47 | -15.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | -3.57 | -6.9 | 46.5 | 0.0 | 0.0 | 64.15 | 0.0 | 8.84 | 26.09 | 0.0 | 4.74 | 187.03 | 4.1 | 5.95 | 277.27 | 2.73 | 6.49 | -23.38 | 3.03 | -33.14 | 163.65 | 5.2 | 2.94 | 0.00 | 0 | 0 |
| 22Q4 (13) | 373.28 | 2.02 | 30.19 | 87.24 | -28.34 | -46.21 | 0 | 0 | 0 | 0 | 0 | 0 | 153.03 | -14.97 | 1.47 | 11.47 | -37.66 | 19.23 | 123.47 | -16.43 | 0.82 | 21.03 | -16.75 | -2.23 | 35.94 | -3.0 | 11.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | 7.69 | -9.68 | 46.5 | 0.0 | 0.0 | 64.15 | 0.0 | 8.84 | 26.09 | 0.0 | 4.74 | 179.67 | 6.97 | 15.35 | 269.91 | 4.53 | 12.64 | -24.11 | -22.45 | 7.59 | 155.56 | 4.91 | 19.97 | 0.00 | 0 | 0 |
| 22Q3 (12) | 365.89 | 16.0 | 33.85 | 121.74 | -9.06 | -21.87 | 0 | 0 | 0 | 0 | 0 | 0 | 179.98 | 63.29 | 30.95 | 18.4 | 10.64 | 20.97 | 147.75 | 39.07 | 28.17 | 25.27 | 28.96 | 27.89 | 37.05 | 3.87 | 37.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | -7.14 | -3.7 | 46.5 | 0.0 | 0.0 | 64.15 | 0.0 | 8.84 | 26.09 | 0.0 | 4.74 | 167.97 | 12.3 | 15.05 | 258.21 | 7.67 | 12.34 | -19.69 | 8.76 | 30.79 | 148.28 | 15.85 | 26.14 | 0.00 | 0 | 0 |
| 22Q2 (11) | 315.42 | 4.22 | 22.18 | 133.87 | -17.4 | 5.9 | 0 | 0 | 0 | 0 | 0 | 0 | 110.22 | -23.34 | -21.45 | 16.63 | -19.93 | 59.75 | 106.24 | -19.55 | -11.66 | 19.59 | -15.09 | -1.61 | 35.67 | 27.3 | 73.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | -3.45 | 21.74 | 46.5 | 0.0 | 0.0 | 64.15 | 8.84 | 8.84 | 26.09 | 4.74 | 4.74 | 149.57 | -15.27 | 14.36 | 239.81 | -7.9 | 11.73 | -21.58 | -22.89 | 21.47 | 127.99 | -19.49 | 23.89 | 0.00 | 0 | 0 |
| 22Q1 (10) | 302.65 | 5.56 | 25.86 | 162.08 | -0.07 | 19.44 | 0 | 0 | 0 | 0 | 0 | 0 | 143.78 | -4.66 | 2.2 | 20.77 | 115.9 | 24.67 | 132.06 | 7.83 | 0.07 | 23.07 | 7.25 | 7.69 | 28.02 | -13.04 | 1.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | -6.45 | 93.33 | 46.5 | 0.0 | 0.0 | 58.94 | 0.0 | 9.72 | 24.91 | 0.0 | -14.81 | 176.53 | 13.33 | 11.4 | 260.38 | 8.66 | 7.84 | -17.56 | 32.69 | 32.87 | 158.97 | 22.6 | 20.15 | 0.00 | 0 | 0 |
| 21Q4 (9) | 286.71 | 4.88 | 32.11 | 162.19 | 4.09 | 66.95 | 0 | 0 | 0 | 0 | 0 | 0 | 150.81 | 9.73 | -8.66 | 9.62 | -36.75 | -23.41 | 122.47 | 6.24 | -17.31 | 21.51 | 8.9 | -18.52 | 32.22 | 19.42 | -6.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.31 | 14.81 | 82.35 | 46.5 | 0.0 | 0.0 | 58.94 | 0.0 | 9.72 | 24.91 | 0.0 | -14.81 | 155.76 | 6.68 | 9.84 | 239.62 | 4.25 | 6.61 | -26.09 | 8.3 | -4.74 | 129.67 | 10.31 | 10.92 | 0.00 | 0 | 0 |
| 21Q3 (8) | 273.36 | 5.89 | 34.42 | 155.82 | 23.27 | 19.11 | 0 | 0 | 0 | 0 | 0 | 0 | 137.44 | -2.05 | -12.92 | 15.21 | 46.11 | 0.4 | 115.28 | -4.14 | -16.27 | 19.76 | -0.79 | -24.22 | 26.98 | 31.29 | -7.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | 17.39 | 50.0 | 46.5 | 0.0 | 0.0 | 58.94 | 0.0 | 9.72 | 24.91 | 0.0 | -14.81 | 146.0 | 11.63 | 12.91 | 229.85 | 7.09 | 8.28 | -28.45 | -3.53 | 3.3 | 117.55 | 13.78 | 17.68 | 0.00 | 0 | 0 |
| 21Q2 (7) | 258.16 | 7.36 | 4.11 | 126.41 | -6.85 | 3.61 | 0 | 0 | 0 | 0 | 0 | 0 | 140.32 | -0.26 | -7.88 | 10.41 | -37.52 | -40.21 | 120.26 | -8.87 | -8.51 | 19.91 | -7.06 | 0 | 20.55 | -25.54 | 7.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | 53.33 | 15.0 | 46.5 | 0.0 | 0.0 | 58.94 | 9.72 | 9.72 | 24.91 | -14.81 | -14.81 | 130.79 | -17.47 | 14.57 | 214.64 | -11.1 | 8.89 | -27.48 | -5.05 | 17.8 | 103.31 | -21.92 | 27.97 | 0.00 | 0 | 0 |
| 21Q1 (6) | 240.46 | 10.8 | -1.39 | 135.7 | 39.68 | 25.01 | 0 | 0 | 0 | 0 | 0 | 0 | 140.68 | -14.79 | 64.19 | 16.66 | 32.64 | 133.01 | 131.97 | -10.9 | 70.75 | 21.43 | -18.85 | 0 | 27.6 | -19.65 | 4.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -11.76 | 25.0 | 46.5 | 0.0 | 0.0 | 53.72 | 0.0 | 12.24 | 29.24 | 0.0 | 49.34 | 158.47 | 11.75 | 6.02 | 241.44 | 7.42 | 11.3 | -26.16 | -5.02 | 14.54 | 132.31 | 13.18 | 11.32 | 0.00 | 0 | 0 |
| 20Q4 (5) | 217.03 | 6.72 | -6.57 | 97.15 | -25.74 | 9.33 | 0 | 0 | 0 | 0 | 0 | 0 | 165.1 | 4.6 | 24.79 | 12.56 | -17.1 | 64.4 | 148.11 | 7.58 | 37.88 | 26.40 | 1.29 | 0 | 34.35 | 18.04 | 49.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -5.56 | 30.77 | 46.5 | 0.0 | 0.0 | 53.72 | 0.0 | 12.24 | 29.24 | 0.0 | 49.34 | 141.81 | 9.67 | -0.36 | 224.77 | 5.89 | 7.16 | -24.91 | 15.33 | 14.81 | 116.9 | 17.03 | 3.38 | 0.00 | 0 | 0 |
| 20Q3 (4) | 203.36 | -17.99 | 0.0 | 130.82 | 7.23 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 157.84 | 3.62 | 0.0 | 15.15 | -12.98 | 0.0 | 137.68 | 4.74 | 0.0 | 26.07 | 0 | 0.0 | 29.1 | 52.12 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.18 | -10.0 | 0.0 | 46.5 | 0.0 | 0.0 | 53.72 | 0.0 | 0.0 | 29.24 | 0.0 | 0.0 | 129.31 | 13.27 | 0.0 | 212.27 | 7.69 | 0.0 | -29.42 | 12.0 | 0.0 | 99.89 | 23.73 | 0.0 | 0.00 | 0 | 0.0 |
