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) | 80.61 | 88.21 | 99.97 | -20.11 | 7.69 | 52.28 | 0 | 0 | 1107.88 | 16.3 | 38.03 | 21.81 | 229.84 | 5.88 | 20.75 | -8.96 | 195.24 | -20.79 | 9.66 | 1107.5 | 21.65 | -46.29 | 3.38 | 78.84 | 48.46 | 19.71 | 29.2 | 12.09 | 1.65 | -54.55 | 101.22 | 19.74 | 132.07 | 15.65 | 5.33 | 0 | 106.55 | 29.75 | 0.00 | 0 |
| 2022 (9) | 42.83 | 38.61 | 125.14 | 84.95 | 5.05 | 359.09 | 0 | 0 | 952.57 | 41.69 | 31.22 | 153.41 | 217.08 | 40.92 | 22.79 | -0.54 | 246.49 | 83.28 | 0.8 | -11.11 | 40.31 | 139.09 | 1.89 | 18.12 | 40.48 | 2.07 | 26.05 | 4.79 | 3.63 | 29.64 | 84.53 | 33.54 | 114.2 | 25.54 | -2.41 | 0 | 82.12 | 42.62 | 0.00 | 0 |
| 2021 (8) | 30.9 | -31.8 | 67.66 | 247.15 | 1.1 | 0 | 0 | 0 | 672.3 | 7.31 | 12.32 | -16.02 | 154.04 | 15.45 | 22.91 | 7.59 | 134.49 | 62.49 | 0.9 | -10.89 | 16.86 | 24.89 | 1.6 | 46.79 | 39.66 | -0.25 | 24.86 | 6.19 | 2.8 | -21.57 | 63.3 | 1.95 | 90.97 | 2.12 | -5.72 | 0 | 57.58 | 3.32 | 0.00 | 0 |
| 2020 (7) | 45.31 | 48.85 | 19.49 | -16.64 | 0 | 0 | 0 | 0 | 626.49 | 0.66 | 14.67 | 0.41 | 133.42 | 5.07 | 21.30 | 4.39 | 82.77 | 17.15 | 1.01 | -2.88 | 13.5 | 1173.58 | 1.09 | -42.33 | 39.76 | 1.9 | 23.41 | 6.6 | 3.57 | -9.39 | 62.09 | 6.35 | 89.08 | 5.68 | -6.36 | 0 | 55.73 | 1.77 | 0.00 | 0 |
| 2019 (6) | 30.44 | 29.31 | 23.38 | -10.42 | 0 | 0 | 0 | 0 | 622.4 | 11.04 | 14.61 | -24.26 | 126.98 | -1.03 | 20.40 | -10.87 | 70.65 | -22.28 | 1.04 | -11.11 | 1.06 | 0 | 1.89 | -15.62 | 39.02 | 0.21 | 21.96 | 9.64 | 3.94 | 157.52 | 58.38 | -5.69 | 84.29 | 0.98 | -3.62 | 0 | 54.76 | -5.34 | 0.00 | 0 |
| 2018 (5) | 23.54 | -36.64 | 26.1 | -2.9 | 0.82 | 0 | 0 | 0 | 560.5 | -1.48 | 19.29 | -6.54 | 128.3 | 27.24 | 22.89 | 29.15 | 90.9 | 35.59 | 1.17 | -3.31 | 0 | 0 | 2.24 | 348.0 | 38.94 | 6.16 | 20.03 | 11.46 | 1.53 | 41.67 | 61.9 | 4.72 | 83.47 | 6.79 | -4.05 | 0 | 57.85 | 3.49 | 0.00 | 0 |
| 2017 (4) | 37.15 | -12.77 | 26.88 | 13.95 | 0 | 0 | 0 | 0 | 568.9 | 7.79 | 20.64 | 1.03 | 100.83 | 2.74 | 17.72 | -4.68 | 67.04 | 8.64 | 1.21 | -9.02 | 11.74 | -14.93 | 0.5 | 21.95 | 36.68 | 3.88 | 17.97 | 12.88 | 1.08 | 0.0 | 59.11 | 8.2 | 78.16 | 9.1 | -3.21 | 0 | 55.9 | 9.59 | 0.00 | 0 |
| 2016 (3) | 42.59 | 32.31 | 23.59 | 14.07 | 0 | 0 | 0 | 0 | 527.79 | 1.14 | 20.43 | 3.55 | 98.14 | 0.55 | 18.59 | -0.58 | 61.71 | -6.34 | 1.33 | -11.92 | 13.8 | 0 | 0.41 | -28.07 | 35.31 | 5.31 | 15.92 | 14.12 | 1.08 | 0.0 | 54.63 | 9.85 | 71.64 | 10.61 | -3.62 | 0 | 51.01 | -1.26 | 0.00 | 0 |
| 2015 (2) | 32.19 | -23.9 | 20.68 | 2.12 | 0 | 0 | 0 | 0 | 521.83 | 29.4 | 19.73 | 43.39 | 97.6 | 29.94 | 18.70 | 0.42 | 65.89 | 47.47 | 1.51 | 8.63 | 0 | 0 | 0.57 | -5.0 | 33.53 | 1.98 | 13.95 | 10.89 | 1.08 | 0.0 | 49.73 | 19.83 | 64.77 | 17.42 | 1.93 | 211.29 | 51.66 | 22.65 | 0.00 | 0 |
| 2014 (1) | 42.3 | -21.78 | 20.25 | -10.04 | 0 | 0 | 0 | 0 | 403.27 | 10.02 | 13.76 | -9.35 | 75.11 | 35.82 | 18.63 | 23.45 | 44.68 | 42.34 | 1.39 | -65.59 | 0 | 0 | 0.6 | 5.26 | 32.88 | 1.95 | 12.58 | 13.74 | 1.08 | 0.0 | 41.5 | 4.82 | 55.16 | 6.63 | 0.62 | 0 | 42.12 | 8.84 | 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) | 110.12 | -5.57 | 100.77 | 105.56 | 10.56 | 3.67 | 5.19 | -21.24 | -28.12 | 0 | 0 | 0 | 259.67 | -15.45 | -11.1 | 5.2 | -55.36 | -63.17 | 193.21 | -19.42 | -10.53 | 17.26 | -17.09 | -11.93 | 176.16 | -16.44 | -25.55 | 8.73 | -0.57 | -10.09 | 17.37 | -5.39 | -14.69 | 5.58 | -7.15 | 180.4 | 48.52 | -0.02 | 12.18 | 33.01 | 0.0 | 13.05 | 1.08 | 0.0 | -34.55 | 93.23 | 5.91 | 0.65 | 127.32 | 4.26 | 3.1 | 12.24 | -5.85 | -39.2 | 105.47 | 4.39 | -6.47 | 0.00 | 0 | 0 |
| 24Q2 (19) | 116.62 | 16.97 | 155.63 | 95.48 | 7.89 | -11.73 | 6.59 | -13.97 | 0.92 | 0 | 0 | 0 | 307.13 | 20.04 | 15.35 | 11.65 | 55.33 | 23.15 | 239.78 | 13.15 | 16.16 | 20.82 | 9.13 | 8.42 | 210.81 | 5.69 | -6.91 | 8.78 | -0.57 | 1119.44 | 18.36 | -4.72 | -39.84 | 6.01 | 105.12 | 219.68 | 48.53 | 0.0 | 16.07 | 33.01 | 13.05 | 13.05 | 1.08 | -34.55 | -34.55 | 88.03 | -19.03 | 12.4 | 122.12 | -12.51 | 11.85 | 13.0 | -21.69 | -11.38 | 101.03 | -19.38 | 8.65 | 0.00 | 0 | 0 |
| 24Q1 (18) | 99.7 | 23.68 | 133.11 | 88.5 | -11.47 | -24.62 | 7.66 | -0.39 | 28.74 | 0 | 0 | 0 | 255.85 | -13.81 | 1.26 | 7.5 | -13.69 | 30.43 | 211.92 | -7.8 | 12.73 | 19.07 | -8.06 | 2.54 | 199.46 | 2.16 | -14.67 | 8.83 | -8.59 | 1061.84 | 19.27 | -10.99 | -46.75 | 2.93 | -13.31 | 40.19 | 48.53 | 0.14 | 18.19 | 29.2 | 0.0 | 12.09 | 1.65 | 0.0 | -54.55 | 108.72 | 7.41 | 20.43 | 139.58 | 5.69 | 16.37 | 16.6 | 211.44 | 918.4 | 125.32 | 17.62 | 36.35 | 0.00 | 0 | 0 |
| 23Q4 (17) | 80.61 | 46.96 | 88.21 | 99.97 | -1.82 | -20.11 | 7.69 | 6.51 | 52.28 | 0 | 0 | 0 | 296.85 | 1.63 | 2.03 | 8.69 | -38.46 | -15.63 | 229.84 | 6.43 | 5.88 | 20.75 | 5.87 | -8.96 | 195.24 | -17.48 | -20.79 | 9.66 | -0.51 | 1107.5 | 21.65 | 6.34 | -46.29 | 3.38 | 69.85 | 78.84 | 48.46 | 12.05 | 19.71 | 29.2 | 0.0 | 12.09 | 1.65 | 0.0 | -54.55 | 101.22 | 9.27 | 19.74 | 132.07 | 6.95 | 15.65 | 5.33 | -73.52 | 321.16 | 106.55 | -5.51 | 29.75 | 0.00 | 0 | 0 |
| 23Q3 (16) | 54.85 | 20.23 | 90.65 | 101.82 | -5.87 | -1.07 | 7.22 | 10.57 | 82.78 | 0 | 0 | 0 | 292.1 | 9.7 | 10.1 | 14.12 | 49.26 | 14.7 | 215.95 | 4.62 | 0.17 | 19.60 | 2.07 | -22.54 | 236.61 | 4.48 | 5.67 | 9.71 | 1248.61 | 1042.35 | 20.36 | -33.29 | -55.16 | 1.99 | 5.85 | 61.79 | 43.25 | 3.44 | 9.27 | 29.2 | 0.0 | 12.09 | 1.65 | 0.0 | -54.55 | 92.63 | 18.27 | 25.38 | 123.49 | 13.11 | 19.24 | 20.13 | 37.22 | 1002.69 | 112.76 | 21.26 | 57.38 | 0.00 | 0 | 0 |
| 23Q2 (15) | 45.62 | 6.66 | 105.96 | 108.17 | -7.87 | 63.89 | 6.53 | 9.75 | 134.05 | 0 | 0 | 0 | 266.27 | 5.39 | 31.97 | 9.46 | 64.52 | 69.23 | 206.42 | 9.8 | 18.27 | 19.20 | 3.22 | -16.39 | 226.46 | -3.12 | 21.15 | 0.72 | -5.26 | -17.24 | 30.52 | -15.67 | -32.6 | 1.88 | -10.05 | 62.07 | 41.81 | 1.83 | 5.47 | 29.2 | 12.09 | 12.09 | 1.65 | -54.55 | -54.55 | 78.32 | -13.25 | 27.18 | 109.18 | -8.98 | 19.65 | 14.67 | 800.0 | 471.39 | 92.99 | 1.18 | 61.36 | 0.00 | 0 | 0 |
| 23Q1 (14) | 42.77 | -0.14 | 24.11 | 117.41 | -6.18 | 53.12 | 5.95 | 17.82 | 286.36 | 0 | 0 | 0 | 252.66 | -13.16 | 29.86 | 5.75 | -44.17 | 90.4 | 187.99 | -13.4 | 15.79 | 18.60 | -18.38 | -18.26 | 233.76 | -5.16 | 54.7 | 0.76 | -5.0 | -16.48 | 36.19 | -10.22 | 109.8 | 2.09 | 10.58 | 50.36 | 41.06 | 1.43 | 3.53 | 26.05 | 0.0 | 4.79 | 3.63 | 0.0 | 29.64 | 90.28 | 6.8 | 36.13 | 119.95 | 5.04 | 27.62 | 1.63 | 167.63 | 158.84 | 91.91 | 11.92 | 44.63 | 0.00 | 0 | 0 |
| 22Q4 (13) | 42.83 | 48.87 | 38.61 | 125.14 | 21.59 | 84.95 | 5.05 | 27.85 | 359.09 | 0 | 0 | 0 | 290.95 | 9.66 | 52.71 | 10.3 | -16.33 | 210.24 | 217.08 | 0.7 | 40.92 | 22.79 | -9.92 | -0.54 | 246.49 | 10.08 | 83.28 | 0.8 | -5.88 | -11.11 | 40.31 | -11.23 | 139.09 | 1.89 | 53.66 | 18.12 | 40.48 | 2.27 | 2.07 | 26.05 | 0.0 | 4.79 | 3.63 | 0.0 | 29.64 | 84.53 | 14.42 | 33.54 | 114.2 | 10.27 | 25.54 | -2.41 | -8.07 | 57.87 | 82.12 | 14.61 | 42.62 | 0.00 | 0 | 0 |
| 22Q3 (12) | 28.77 | 29.89 | 1.09 | 102.92 | 55.94 | 94.85 | 3.95 | 41.58 | 276.19 | 0 | 0 | 0 | 265.31 | 31.5 | 53.09 | 12.31 | 120.21 | 268.56 | 215.58 | 23.51 | 66.3 | 25.30 | 10.18 | 27.38 | 223.92 | 19.79 | 58.17 | 0.85 | -2.3 | -8.6 | 45.41 | 0.29 | 184.52 | 1.23 | 6.03 | -23.12 | 39.58 | -0.15 | -0.38 | 26.05 | 0.0 | 4.79 | 3.63 | 0.0 | 29.64 | 73.88 | 19.97 | 22.16 | 103.56 | 13.49 | 17.49 | -2.23 | 43.54 | 68.72 | 71.65 | 24.33 | 34.3 | 0.00 | 0 | 0 |
| 22Q2 (11) | 22.15 | -35.72 | -35.21 | 66.0 | -13.93 | 192.04 | 2.79 | 81.17 | 200.0 | 0 | 0 | 0 | 201.76 | 3.7 | 30.14 | 5.59 | 85.1 | 91.44 | 174.54 | 7.51 | 48.42 | 22.96 | 0.9 | 27.01 | 186.92 | 23.7 | 37.67 | 0.87 | -4.4 | -9.38 | 45.28 | 162.49 | 193.26 | 1.16 | -16.55 | -26.11 | 39.64 | -0.05 | -0.25 | 26.05 | 4.79 | 4.79 | 3.63 | 29.64 | 29.64 | 61.58 | -7.15 | 7.79 | 91.25 | -2.92 | 7.61 | -3.95 | -42.6 | 38.95 | 57.63 | -9.32 | 13.76 | 0.00 | 0 | 0 |
| 22Q1 (10) | 34.46 | 11.52 | -21.97 | 76.68 | 13.33 | 266.01 | 1.54 | 40.0 | 0 | 0 | 0 | 0 | 194.56 | 2.12 | 26.8 | 3.02 | -9.04 | 10.22 | 162.35 | 5.39 | 31.37 | 22.76 | -0.68 | 19.01 | 151.11 | 12.36 | 50.15 | 0.91 | 1.11 | -8.08 | 17.25 | 2.31 | 9.52 | 1.39 | -13.12 | 13.01 | 39.66 | 0.0 | -0.25 | 24.86 | 0.0 | 6.19 | 2.8 | 0.0 | -21.57 | 66.32 | 4.77 | 2.3 | 93.99 | 3.32 | 2.36 | -2.77 | 51.57 | 48.8 | 63.55 | 10.37 | 6.95 | 0.00 | 0 | 0 |
| 21Q4 (9) | 30.9 | 8.57 | -31.8 | 67.66 | 28.1 | 247.15 | 1.1 | 4.76 | 0 | 0 | 0 | 0 | 190.53 | 9.94 | 11.45 | 3.32 | -0.6 | -2.64 | 154.04 | 18.83 | 15.45 | 22.91 | 15.37 | 7.59 | 134.49 | -5.0 | 62.49 | 0.9 | -3.23 | -10.89 | 16.86 | 5.64 | 24.89 | 1.6 | 0.0 | 46.79 | 39.66 | -0.18 | -0.25 | 24.86 | 0.0 | 6.19 | 2.8 | 0.0 | -21.57 | 63.3 | 4.66 | 1.95 | 90.97 | 3.21 | 2.12 | -5.72 | 19.78 | 10.06 | 57.58 | 7.93 | 3.32 | 0.00 | 0 | 0 |
| 21Q3 (8) | 28.46 | -16.76 | -25.16 | 52.82 | 133.72 | 40.11 | 1.05 | 12.9 | 0 | 0 | 0 | 0 | 173.3 | 11.78 | 1.3 | 3.34 | 14.38 | -29.54 | 129.63 | 10.23 | -12.91 | 19.86 | 9.85 | -17.8 | 141.57 | 4.27 | 73.15 | 0.93 | -3.12 | -7.92 | 15.96 | 3.37 | 18.22 | 1.6 | 1.91 | 25.0 | 39.73 | -0.03 | -0.08 | 24.86 | 0.0 | 6.19 | 2.8 | 0.0 | -21.57 | 60.48 | 5.86 | 2.84 | 88.14 | 3.94 | 2.74 | -7.13 | -10.2 | 8.71 | 53.35 | 5.31 | 4.61 | 0.00 | 0 | 0 |
| 21Q2 (7) | 34.19 | -22.58 | 33.61 | 22.6 | 7.88 | -25.39 | 0.93 | 0 | 0 | 0 | 0 | 0 | 155.03 | 1.04 | 2.81 | 2.92 | 6.57 | -27.18 | 117.6 | -4.84 | -10.7 | 18.08 | -5.46 | 0 | 135.77 | 34.91 | 49.82 | 0.96 | -3.03 | -4.95 | 15.44 | -1.97 | 19.78 | 1.57 | 27.64 | 12.95 | 39.74 | -0.05 | 1.85 | 24.86 | 6.19 | 6.19 | 2.8 | -21.57 | -21.57 | 57.13 | -11.88 | 5.66 | 84.8 | -7.65 | 4.61 | -6.47 | -19.59 | -109.39 | 50.66 | -14.74 | -0.63 | 0.00 | 0 | 0 |
| 21Q1 (6) | 44.16 | -2.54 | 28.37 | 20.95 | 7.49 | -8.52 | 0 | 0 | 0 | 0 | 0 | 0 | 153.44 | -10.24 | 14.8 | 2.74 | -19.65 | 8.73 | 123.58 | -7.38 | 8.83 | 19.12 | -10.21 | 0 | 100.64 | 21.59 | 7.64 | 0.99 | -1.98 | -1.98 | 15.75 | 16.67 | 129.93 | 1.23 | 12.84 | -24.54 | 39.76 | 0.0 | 1.9 | 23.41 | 0.0 | 6.6 | 3.57 | 0.0 | -9.39 | 64.83 | 4.41 | 6.45 | 91.82 | 3.08 | 5.78 | -5.41 | 14.94 | 4.59 | 59.42 | 6.62 | 7.59 | 0.00 | 0 | 0 |
| 20Q4 (5) | 45.31 | 19.14 | 48.85 | 19.49 | -48.3 | -16.64 | 0 | 0 | 0 | 0 | 0 | 0 | 170.95 | -0.08 | 6.46 | 3.41 | -28.06 | 23.55 | 133.42 | -10.37 | 5.07 | 21.30 | -11.85 | 0 | 82.77 | 1.24 | 17.15 | 1.01 | 0.0 | -2.88 | 13.5 | 0.0 | 1173.58 | 1.09 | -14.84 | -42.33 | 39.76 | 0.0 | 1.9 | 23.41 | 0.0 | 6.6 | 3.57 | 0.0 | -9.39 | 62.09 | 5.58 | 6.35 | 89.08 | 3.83 | 5.68 | -6.36 | 18.57 | -75.69 | 55.73 | 9.27 | 1.77 | 0.00 | 0 | 0 |
| 20Q3 (4) | 38.03 | 48.61 | 0.0 | 37.7 | 24.46 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 171.08 | 13.45 | 0.0 | 4.74 | 18.2 | 0.0 | 148.85 | 13.03 | 0.0 | 24.16 | 0 | 0.0 | 81.76 | -9.78 | 0.0 | 1.01 | 0.0 | 0.0 | 13.5 | 4.73 | 0.0 | 1.28 | -7.91 | 0.0 | 39.76 | 1.9 | 0.0 | 23.41 | 0.0 | 0.0 | 3.57 | 0.0 | 0.0 | 58.81 | 8.77 | 0.0 | 85.79 | 5.84 | 0.0 | -7.81 | -152.75 | 0.0 | 51.0 | 0.04 | 0.0 | 0.00 | 0 | 0.0 |
