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) | 240.61 | -7.33 | 126.39 | -16.38 | 53.55 | 145.53 | 0 | 0 | 1216.41 | 12.39 | 22.61 | -34.56 | 204.08 | 17.07 | 16.78 | 4.16 | 216.85 | -1.38 | 6.52 | 7.95 | 97.93 | -33.43 | 204.34 | 10.61 | 13.2 | 24.53 | 11.62 | 42.93 | 9.06 | -48.76 | 46.12 | 31.17 | 66.8 | 9.56 | -10.4 | 0 | 35.72 | 36.86 | 0.56 | -12.12 |
| 2022 (9) | 259.63 | 48.17 | 151.15 | 59.49 | 21.81 | 89.82 | 0 | 0 | 1082.29 | 12.09 | 34.55 | 158.8 | 174.33 | 0.3 | 16.11 | -10.51 | 219.88 | 37.67 | 6.04 | 233.7 | 147.1 | -12.45 | 184.74 | -6.03 | 10.6 | 4.13 | 8.13 | 7.68 | 17.68 | 74.88 | 35.16 | 203.89 | 60.97 | 108.59 | -9.06 | 0 | 26.1 | 0 | 0.64 | -2.95 |
| 2021 (8) | 175.22 | 9.81 | 94.77 | 7.13 | 11.49 | -45.1 | 0 | 0 | 965.57 | 14.82 | 13.35 | 22.93 | 173.8 | 15.56 | 18.00 | 0.64 | 159.71 | 24.42 | 1.81 | -60.82 | 168.01 | 16.27 | 196.6 | -6.66 | 10.18 | 9.11 | 7.55 | 17.24 | 10.11 | 18.94 | 11.57 | -8.75 | 29.23 | 5.83 | -17.68 | 0 | -6.11 | 0 | 0.66 | -6.09 |
| 2020 (7) | 159.56 | -12.83 | 88.46 | -13.76 | 20.93 | 199.43 | 0 | 0 | 840.91 | 3.17 | 10.86 | 2.26 | 150.4 | -12.95 | 17.89 | -15.63 | 128.36 | 11.19 | 4.62 | 5.24 | 144.5 | 2.63 | 210.63 | 1.38 | 9.33 | 11.6 | 6.44 | 20.15 | 8.5 | 121.35 | 12.68 | 7.91 | 27.62 | 31.84 | -10.11 | 0 | 2.57 | -20.92 | 0.70 | -1.19 |
| 2019 (6) | 183.04 | 47.15 | 102.57 | 6.37 | 6.99 | -91.84 | 0 | 0 | 815.06 | 18.19 | 10.62 | -1.85 | 172.78 | 4.11 | 21.20 | -11.91 | 115.44 | 3.34 | 4.39 | -41.78 | 140.8 | 656.18 | 207.76 | 12.45 | 8.36 | 7.73 | 5.36 | 26.12 | 3.84 | -22.58 | 11.75 | 50.06 | 20.95 | 22.95 | -8.5 | 0 | 3.25 | -18.55 | 0.71 | -5.22 |
| 2018 (5) | 124.39 | 22.59 | 96.43 | 484.42 | 85.62 | 1437.16 | 0 | 0 | 689.62 | 97.58 | 10.82 | 0.37 | 165.96 | 50.39 | 24.07 | -23.88 | 111.71 | 94.65 | 7.54 | 3041.67 | 18.62 | -81.39 | 184.75 | 17.98 | 7.76 | 1.44 | 4.25 | 35.78 | 4.96 | 1109.76 | 7.83 | -39.07 | 17.04 | 3.97 | -3.84 | 0 | 3.99 | -50.86 | 0.75 | 11.11 |
| 2017 (4) | 101.47 | 312.98 | 16.5 | -27.15 | 5.57 | 1292.5 | 0 | 0 | 349.04 | 141.18 | 10.78 | 5.38 | 110.35 | 187.52 | 31.62 | 19.21 | 57.39 | 191.02 | 0.24 | -98.77 | 100.05 | 568.78 | 156.59 | 1441.24 | 7.65 | 0.26 | 3.13 | 49.05 | 0.41 | 583.33 | 12.85 | 14.12 | 16.39 | 22.04 | -4.73 | 0 | 8.12 | -25.16 | 0.67 | 173.82 |
| 2016 (3) | 24.57 | 29.11 | 22.65 | 1032.5 | 0.4 | 0 | 0 | 0 | 144.72 | 30.89 | 10.23 | 18.13 | 38.38 | 55.57 | 26.52 | 18.86 | 19.72 | 50.65 | 19.5 | 1263.64 | 14.96 | 213.63 | 10.16 | 17.73 | 7.63 | 9.47 | 2.1 | 69.35 | 0.06 | 0 | 11.26 | 29.57 | 13.43 | 35.38 | -0.41 | 0 | 10.85 | 25.72 | 0.25 | -15.57 |
| 2015 (2) | 19.03 | 165.41 | 2.0 | 0 | 0 | 0 | 0 | 0 | 110.57 | 118.86 | 8.66 | 54.09 | 24.67 | 24.34 | 22.31 | -43.19 | 13.09 | 31.96 | 1.43 | 0 | 4.77 | 0 | 8.63 | -5.89 | 6.97 | 1.46 | 1.24 | 27.84 | 0 | 0 | 8.69 | 223.05 | 9.92 | 171.04 | -0.06 | 0 | 8.63 | 204.95 | 0.29 | -11.07 |
| 2014 (1) | 7.17 | 162.64 | 0 | 0 | 0 | 0 | 0 | 0 | 50.52 | 63.18 | 5.62 | 51.08 | 19.84 | 297.6 | 39.27 | 143.66 | 9.92 | 340.89 | 0 | 0 | 0 | 0 | 9.17 | 45750.0 | 6.87 | 13.55 | 0.97 | 61.67 | 0 | 0 | 2.69 | -28.27 | 3.66 | -15.86 | 0.14 | 1300.0 | 2.83 | -24.73 | 0.33 | 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) | 204.8 | -10.69 | -1.21 | 132.97 | 4.79 | 6.1 | 22.87 | 44.66 | -63.48 | 0 | 0 | 0 | 377.12 | 3.83 | 25.86 | 6.91 | 36.29 | -9.44 | 224.89 | 5.95 | 30.17 | 15.95 | 0.13 | 11.4 | 301.96 | 1.77 | 27.03 | 7.06 | 4.9 | 10.49 | 188.61 | -4.52 | 88.4 | 240.71 | -2.96 | 22.45 | 13.74 | 0.22 | 7.18 | 13.81 | 0.0 | 18.85 | 10.4 | 0.0 | 14.79 | 45.02 | 18.13 | 7.24 | 69.22 | 11.07 | 10.47 | -4.45 | -116.02 | -96.9 | 40.57 | 12.54 | 2.14 | 0.55 | 0.5 | -2.1 |
| 24Q2 (19) | 229.31 | -9.34 | 0.62 | 126.89 | 7.74 | -2.2 | 15.81 | -73.62 | -78.33 | 0 | 0 | 0 | 363.21 | 11.02 | 25.41 | 5.07 | -19.65 | -12.59 | 212.26 | 8.63 | 39.56 | 15.93 | 2.63 | 25.55 | 296.71 | 1.31 | 28.17 | 6.73 | 5.49 | 25.33 | 197.53 | 27.04 | 170.29 | 248.06 | 2.63 | 32.21 | 13.71 | 0.07 | 10.48 | 13.81 | 18.85 | 18.85 | 10.4 | 14.79 | 14.79 | 38.11 | 3.42 | 10.91 | 62.32 | 8.34 | 13.25 | -2.06 | 44.02 | 59.05 | 36.05 | 8.68 | 22.91 | 0.55 | -4.12 | -5.23 |
| 24Q1 (18) | 252.93 | 5.12 | -3.66 | 117.77 | -6.82 | -16.33 | 59.93 | 11.91 | -14.14 | 0 | 0 | 0 | 327.17 | -4.41 | 14.83 | 6.31 | 48.12 | 28.25 | 195.39 | -4.26 | 31.33 | 15.52 | -7.47 | 20.04 | 292.88 | 35.06 | 26.42 | 6.38 | -2.15 | 21.06 | 155.49 | 58.78 | 64.02 | 241.7 | 18.28 | 31.45 | 13.7 | 3.79 | 25.92 | 11.62 | 0.0 | 42.93 | 9.06 | 0.0 | -48.76 | 36.85 | -20.1 | 53.29 | 57.52 | -13.89 | 15.39 | -3.68 | 64.62 | 61.51 | 33.17 | -7.14 | 129.07 | 0.57 | 2.66 | -11.49 |
| 23Q4 (17) | 240.61 | 16.06 | -7.33 | 126.39 | 0.85 | -16.38 | 53.55 | -14.5 | 145.53 | 0 | 0 | 0 | 342.25 | 14.22 | 3.01 | 4.26 | -44.17 | -79.17 | 204.08 | 18.13 | 17.07 | 16.78 | 17.16 | 4.16 | 216.85 | -8.77 | -1.38 | 6.52 | 2.03 | 7.95 | 97.93 | -2.18 | -33.43 | 204.34 | 3.95 | 10.61 | 13.2 | 2.96 | 24.53 | 11.62 | 0.0 | 42.93 | 9.06 | 0.0 | -48.76 | 46.12 | 9.86 | 31.17 | 66.8 | 6.61 | 9.56 | -10.4 | -360.18 | -14.79 | 35.72 | -10.07 | 36.86 | 0.56 | -1.03 | -12.12 |
| 23Q3 (16) | 207.31 | -9.03 | 47.97 | 125.33 | -3.41 | -14.37 | 62.63 | -14.15 | 308.81 | 0 | 0 | 0 | 299.63 | 3.46 | 2.71 | 7.63 | 31.55 | 16.85 | 172.76 | 13.59 | -14.04 | 14.32 | 12.85 | -25.07 | 237.7 | 2.68 | -3.12 | 6.39 | 18.99 | 8.67 | 100.11 | 36.99 | -34.16 | 196.58 | 4.77 | -2.2 | 12.82 | 3.3 | 20.94 | 11.62 | 0.0 | 42.93 | 9.06 | 0.0 | -48.76 | 41.98 | 22.18 | 192.95 | 62.66 | 13.87 | 56.1 | -2.26 | 55.07 | 71.1 | 39.72 | 35.42 | 510.14 | 0.56 | -2.71 | -8.28 |
| 23Q2 (15) | 227.9 | -13.19 | 63.65 | 129.75 | -7.82 | 36.79 | 72.95 | 4.51 | 1027.51 | 0 | 0 | 0 | 289.62 | 1.65 | 19.88 | 5.8 | 17.89 | 31.22 | 152.09 | 2.22 | -14.3 | 12.69 | -1.87 | -28.93 | 231.5 | -0.07 | 8.68 | 5.37 | 1.9 | -18.39 | 73.08 | -22.91 | -54.75 | 187.63 | 2.04 | -4.42 | 12.41 | 14.06 | 17.08 | 11.62 | 42.93 | 42.93 | 9.06 | -48.76 | -48.76 | 34.36 | 42.93 | 340.51 | 55.03 | 10.39 | 63.73 | -5.03 | 47.38 | 61.16 | 29.33 | 102.56 | 669.51 | 0.58 | -10.46 | -7.31 |
| 23Q1 (14) | 262.54 | 1.12 | 77.1 | 140.75 | -6.88 | 38.04 | 69.8 | 220.04 | 3821.35 | 0 | 0 | 0 | 284.91 | -14.25 | 31.46 | 4.92 | -75.94 | 56.69 | 148.78 | -14.66 | -12.72 | 12.93 | -19.71 | -25.62 | 231.67 | 5.36 | 22.06 | 5.27 | -12.75 | 9.79 | 94.8 | -35.55 | -42.26 | 183.87 | -0.47 | -7.48 | 10.88 | 2.64 | 1.97 | 8.13 | 0.0 | 7.68 | 17.68 | 0.0 | 74.88 | 24.04 | -31.63 | 63.32 | 49.85 | -18.24 | 54.0 | -9.56 | -5.52 | 36.6 | 14.48 | -44.52 | 4122.22 | 0.65 | 1.92 | 2.56 |
| 22Q4 (13) | 259.63 | 85.32 | 48.17 | 151.15 | 3.27 | 59.49 | 21.81 | 42.36 | 89.82 | 0 | 0 | 0 | 332.24 | 13.89 | 10.21 | 20.45 | 213.17 | 304.95 | 174.33 | -13.26 | 0.3 | 16.11 | -15.72 | -10.51 | 219.88 | -10.38 | 37.67 | 6.04 | 2.72 | 233.7 | 147.1 | -3.26 | -12.45 | 184.74 | -8.09 | -6.03 | 10.6 | 0.0 | 4.13 | 8.13 | 0.0 | 7.68 | 17.68 | 0.0 | 74.88 | 35.16 | 145.36 | 203.89 | 60.97 | 51.89 | 108.59 | -9.06 | -15.86 | 48.76 | 26.1 | 300.92 | 527.17 | 0.64 | 3.3 | -2.95 |
| 22Q3 (12) | 140.1 | 0.6 | 6.63 | 146.37 | 54.32 | 50.39 | 15.32 | 136.79 | -79.88 | 0 | 0 | 0 | 291.72 | 20.75 | 24.59 | 6.53 | 47.74 | 83.43 | 200.97 | 13.24 | 29.49 | 19.11 | 7.04 | 14.46 | 245.35 | 15.18 | 48.96 | 5.88 | -10.64 | 19.76 | 152.06 | -5.86 | 34.45 | 201.01 | 2.4 | 1.04 | 10.6 | 0.0 | 9.5 | 8.13 | 0.0 | 7.68 | 17.68 | 0.0 | 74.88 | 14.33 | 83.72 | 121.14 | 40.14 | 19.43 | 66.35 | -7.82 | 39.61 | 52.38 | 6.51 | 226.41 | 165.49 | 0.62 | -1.68 | -9.81 |
| 22Q2 (11) | 139.26 | -6.06 | -3.38 | 94.85 | -6.97 | -0.91 | 6.47 | 263.48 | -91.36 | 0 | 0 | 0 | 241.59 | 11.47 | 5.94 | 4.42 | 40.76 | 56.18 | 177.47 | 4.11 | 19.01 | 17.86 | 2.69 | 8.55 | 213.01 | 12.23 | 45.33 | 6.58 | 37.08 | 45.9 | 161.52 | -1.62 | 58.21 | 196.3 | -1.22 | -2.6 | 10.6 | -0.66 | 9.5 | 8.13 | 7.68 | 7.68 | 17.68 | 74.88 | 74.88 | 7.8 | -47.01 | 167.12 | 33.61 | 3.83 | 63.39 | -12.95 | 14.12 | 13.67 | -5.15 | -1330.56 | 57.37 | 0.63 | -0.92 | -9.77 |
| 22Q1 (10) | 148.24 | -15.4 | -15.3 | 101.96 | 7.59 | 13.31 | 1.78 | -84.51 | -97.65 | 0 | 0 | 0 | 216.73 | -28.11 | 7.34 | 3.14 | -37.82 | 64.4 | 170.46 | -1.92 | 14.07 | 17.39 | -3.4 | 0.55 | 189.8 | 18.84 | 39.0 | 4.8 | 165.19 | 4.8 | 164.18 | -2.28 | 57.23 | 198.73 | 1.08 | -2.8 | 10.67 | 4.81 | 10.23 | 7.55 | 0.0 | 17.24 | 10.11 | 0.0 | 18.94 | 14.72 | 27.23 | 93.43 | 32.37 | 10.74 | 43.55 | -15.08 | 14.71 | -18.0 | -0.36 | 94.11 | 93.04 | 0.63 | -3.55 | -8.12 |
| 21Q4 (9) | 175.22 | 33.36 | 9.81 | 94.77 | -2.63 | 7.13 | 11.49 | -84.91 | -45.1 | 0 | 0 | 0 | 301.47 | 28.76 | 13.63 | 5.05 | 41.85 | 46.8 | 173.8 | 11.98 | 15.56 | 18.00 | 7.79 | 0.64 | 159.71 | -3.04 | 24.42 | 1.81 | -63.14 | -60.82 | 168.01 | 48.55 | 16.27 | 196.6 | -1.18 | -6.66 | 10.18 | 5.17 | 9.11 | 7.55 | 0.0 | 17.24 | 10.11 | 0.0 | 18.94 | 11.57 | 78.55 | -8.75 | 29.23 | 21.14 | 5.83 | -17.68 | -7.67 | -74.88 | -6.11 | 38.53 | -337.74 | 0.66 | -4.01 | -6.09 |
| 21Q3 (8) | 131.39 | -8.84 | -26.31 | 97.33 | 1.68 | -13.44 | 76.14 | 1.67 | 274.89 | 0 | 0 | 0 | 234.14 | 2.67 | 10.8 | 3.56 | 25.8 | 32.84 | 155.2 | 4.08 | 1.48 | 16.70 | 1.52 | -10.36 | 164.71 | 12.38 | 23.8 | 4.91 | 8.87 | 0.61 | 113.1 | 10.78 | -12.55 | 198.94 | -1.29 | -3.73 | 9.68 | 0.0 | 3.75 | 7.55 | 0.0 | 17.24 | 10.11 | 0.0 | 18.94 | 6.48 | 121.92 | -30.47 | 24.13 | 17.31 | -0.54 | -16.42 | -9.47 | -62.74 | -9.94 | 17.72 | -1190.91 | 0.68 | -1.64 | -2.01 |
| 21Q2 (7) | 144.13 | -17.64 | -18.1 | 95.72 | 6.38 | 0.44 | 74.89 | -1.3 | 272.22 | 0 | 0 | 0 | 228.05 | 12.95 | 22.88 | 2.83 | 48.17 | -5.67 | 149.12 | -0.21 | 8.33 | 16.45 | -4.88 | 0 | 146.57 | 7.34 | 16.85 | 4.51 | -1.53 | -12.09 | 102.09 | -2.23 | -29.09 | 201.55 | -1.42 | -0.98 | 9.68 | 0.0 | 5.33 | 7.55 | 17.24 | 17.24 | 10.11 | 18.94 | 18.94 | 2.92 | -61.63 | -59.05 | 20.57 | -8.78 | -6.8 | -15.0 | -17.37 | -39.53 | -12.08 | -133.66 | -233.7 | 0.69 | 0.89 | -1.62 |
| 21Q1 (6) | 175.01 | 9.68 | -2.67 | 89.98 | 1.72 | 2.02 | 75.88 | 262.54 | 277.7 | 0 | 0 | 0 | 201.91 | -23.9 | 13.0 | 1.91 | -44.48 | 2.69 | 149.43 | -0.64 | 21.26 | 17.29 | -3.32 | 0 | 136.55 | 6.38 | 13.88 | 4.58 | -0.87 | 0.0 | 104.42 | -27.74 | -29.71 | 204.46 | -2.93 | -0.4 | 9.68 | 3.75 | 15.79 | 6.44 | 0.0 | 20.15 | 8.5 | 0.0 | 121.35 | 7.61 | -39.98 | -45.64 | 22.55 | -18.36 | -2.8 | -12.78 | -26.41 | -34.53 | -5.17 | -301.17 | -214.89 | 0.69 | -1.42 | -2.22 |
| 20Q4 (5) | 159.56 | -10.52 | -13.0 | 88.46 | -21.33 | -13.76 | 20.93 | 3.05 | 199.43 | 0 | 0 | 0 | 265.32 | 25.55 | 8.1 | 3.44 | 28.36 | -7.03 | 150.4 | -1.66 | -12.96 | 17.89 | -3.99 | 0 | 128.36 | -3.52 | 11.19 | 4.62 | -5.33 | 5.24 | 144.5 | 11.73 | 2.63 | 210.63 | 1.93 | 1.38 | 9.33 | 0.0 | 11.6 | 6.44 | 0.0 | 20.15 | 8.5 | 0.0 | 121.35 | 12.68 | 36.05 | 4.71 | 27.62 | 13.85 | 29.61 | -10.11 | -0.2 | -18.94 | 2.57 | 433.77 | -28.81 | 0.70 | 0.17 | -1.06 |
| 20Q3 (4) | 178.31 | 1.32 | 0.0 | 112.44 | 17.99 | 0.0 | 20.31 | 0.94 | 0.0 | 0 | 0 | 0.0 | 211.32 | 13.86 | 0.0 | 2.68 | -10.67 | 0.0 | 152.94 | 11.11 | 0.0 | 18.63 | 0 | 0.0 | 133.05 | 6.08 | 0.0 | 4.88 | -4.87 | 0.0 | 129.33 | -10.17 | 0.0 | 206.65 | 1.53 | 0.0 | 9.33 | 1.52 | 0.0 | 6.44 | 0.0 | 0.0 | 8.5 | 0.0 | 0.0 | 9.32 | 30.72 | 0.0 | 24.26 | 9.92 | 0.0 | -10.09 | 6.14 | 0.0 | -0.77 | 78.73 | 0.0 | 0.70 | -1.25 | 0.0 |
