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) | 234.28 | 31.54 | 11.01 | -29.1 | 7.66 | 271.84 | 0 | 0 | 713.45 | -43.13 | -27.41 | 0 | 138.14 | -55.58 | 19.36 | -21.89 | 54.59 | -63.38 | 0.87 | 6.1 | 91.92 | -25.43 | 0.31 | 0.0 | 33.79 | 0.0 | 30.99 | 12.53 | 15.82 | 13.16 | 149.06 | -23.13 | 195.86 | -16.81 | -23.11 | 0 | 125.95 | -29.27 | 0.01 | 7.25 |
| 2022 (9) | 178.1 | -2.05 | 15.53 | 182.88 | 2.06 | 136.78 | 0 | 0 | 1254.61 | -5.23 | 34.44 | -21.44 | 310.99 | -19.07 | 24.79 | -14.61 | 149.07 | 44.24 | 0.82 | 192.86 | 123.27 | 11.54 | 0.31 | 40.91 | 33.79 | 0.0 | 27.54 | 18.91 | 13.98 | -3.59 | 193.9 | 7.58 | 235.43 | 8.05 | -15.82 | 0 | 178.08 | 7.12 | 0.01 | -27.28 |
| 2021 (8) | 181.83 | 1.6 | 5.49 | 0 | 0.87 | -97.6 | 0 | 0 | 1323.78 | 4.15 | 43.84 | 17.5 | 384.29 | -1.65 | 29.03 | -5.57 | 103.35 | -2.75 | 0.28 | 40.0 | 110.52 | 245.81 | 0.22 | 10.0 | 33.79 | -0.44 | 23.16 | 19.2 | 14.5 | -29.03 | 180.23 | 20.21 | 217.89 | 14.81 | -13.98 | 0 | 166.25 | 22.76 | 0.01 | 0 |
| 2020 (7) | 178.97 | 23.95 | 0 | 0 | 36.25 | 287.7 | 0 | 0 | 1271.05 | 6.17 | 37.31 | 10.22 | 390.73 | 40.07 | 30.74 | 31.94 | 106.27 | -12.05 | 0.2 | -13.04 | 31.96 | -48.87 | 0.2 | -31.03 | 33.94 | 0.0 | 19.43 | 21.13 | 20.43 | 92.01 | 149.93 | 8.94 | 189.78 | 15.51 | -14.5 | 0 | 135.43 | 15.56 | 0.00 | 0 |
| 2019 (6) | 144.39 | 52.87 | 8.61 | -1.26 | 9.35 | 950.56 | 0 | 0 | 1197.24 | -6.79 | 33.85 | -14.95 | 278.95 | -37.55 | 23.30 | -33.0 | 120.83 | -0.33 | 0.23 | -11.54 | 62.51 | 31.96 | 0.29 | -23.68 | 33.94 | 0.0 | 16.04 | 33.0 | 10.64 | 86.34 | 137.62 | 9.06 | 164.3 | 14.13 | -20.43 | 0 | 117.19 | 1.42 | 0.00 | 0 |
| 2018 (5) | 94.45 | -26.14 | 8.72 | 90.81 | 0.89 | -95.1 | 0 | 0 | 1284.44 | -1.81 | 39.8 | -42.77 | 446.67 | 103.82 | 34.78 | 107.58 | 121.23 | 6.57 | 0.26 | 0 | 47.37 | 136.61 | 0.38 | -2.56 | 33.94 | 0.0 | 12.06 | 136.01 | 5.71 | 24.95 | 126.19 | 0.98 | 143.96 | 6.92 | -10.64 | 0 | 115.55 | -3.11 | 0.00 | 0 |
| 2017 (4) | 127.88 | 69.71 | 4.57 | -77.1 | 18.17 | 63.4 | 0 | 0 | 1308.16 | 64.84 | 69.54 | 140.04 | 219.15 | 49.7 | 16.75 | -9.18 | 113.76 | 163.58 | 0 | 0 | 20.02 | -37.94 | 0.39 | 333.33 | 33.94 | 9.7 | 5.11 | 131.22 | 4.57 | 0 | 124.97 | 66.29 | 134.64 | 74.04 | -5.71 | 0 | 119.26 | 68.97 | 0.00 | 0 |
| 2016 (3) | 75.35 | 18.57 | 19.96 | -45.75 | 11.12 | -44.37 | 0 | 0 | 793.61 | -15.28 | 28.97 | 31.03 | 146.39 | -17.43 | 18.45 | -2.53 | 43.16 | -47.68 | 0 | 0 | 32.26 | -56.47 | 0.09 | -52.63 | 30.94 | -0.03 | 2.21 | 0 | 0 | 0 | 75.15 | 30.31 | 77.36 | 34.14 | -4.57 | 0 | 70.58 | 13.27 | 0.00 | 0 |
| 2015 (2) | 63.55 | -4.52 | 36.79 | 20.5 | 19.99 | 57.28 | 0 | 0 | 936.79 | 23.32 | 22.11 | 65.62 | 177.29 | 71.78 | 18.93 | 39.29 | 82.49 | 82.7 | 0 | 0 | 74.11 | -6.52 | 0.19 | 0.0 | 30.95 | 8.22 | 0 | 0 | 0 | 0 | 57.67 | 39.74 | 57.67 | 39.74 | 4.64 | 30.7 | 62.31 | 39.02 | 0.00 | 0 |
| 2014 (1) | 66.56 | 106.64 | 30.53 | -39.62 | 12.71 | 7.53 | 0 | 0 | 759.63 | -5.44 | 13.35 | -43.14 | 103.21 | -44.41 | 13.59 | -41.21 | 45.15 | -16.9 | 0.3 | -64.71 | 79.28 | 279.88 | 0.19 | -17.39 | 28.6 | 6.64 | 0 | 0 | 0 | 0 | 41.27 | 47.82 | 41.27 | 47.82 | 3.55 | 265.98 | 44.82 | 55.14 | 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) | 133.9 | -32.65 | -39.67 | 7.46 | 6.27 | -42.7 | 6.8 | -1.73 | 52.13 | 0 | 0 | 0 | 183.71 | 13.04 | 5.64 | -0.55 | 21.43 | 93.18 | 180.06 | 33.35 | 2.92 | 26.23 | 31.44 | 27.78 | 63.61 | 15.76 | -32.09 | 1.74 | 85.11 | 97.73 | 97.91 | -1.37 | 1.79 | 0.27 | 0.0 | -22.86 | 33.79 | 0.0 | 0.0 | 30.99 | 0.0 | 0.0 | 15.82 | 0.0 | 0.0 | 148.26 | -0.38 | -6.18 | 195.07 | -0.29 | -4.76 | -11.76 | 30.21 | 40.82 | 136.5 | 3.42 | -1.2 | 0.01 | -6.92 | -21.36 |
| 24Q2 (19) | 198.82 | 11.43 | 15.73 | 7.02 | -6.77 | -65.79 | 6.92 | 0.87 | 57.63 | 0 | 0 | 0 | 162.52 | 7.57 | -21.34 | -0.7 | -237.25 | -156.91 | 135.03 | -3.38 | -32.52 | 19.95 | 2.91 | 3.06 | 54.95 | -3.97 | -44.08 | 0.94 | 2.17 | 6.82 | 99.27 | 0.21 | -21.1 | 0.27 | 0.0 | -30.77 | 33.79 | 0.0 | 0.0 | 30.99 | 0.0 | 0.0 | 15.82 | 0.0 | 0.0 | 148.83 | -0.48 | -10.4 | 195.63 | -0.37 | -8.11 | -16.85 | 9.65 | 40.12 | 131.98 | 0.83 | -4.33 | 0.01 | -6.52 | -22.59 |
| 24Q1 (18) | 178.43 | -23.84 | 6.18 | 7.53 | -31.61 | -56.92 | 6.86 | -10.44 | 234.63 | 0 | 0 | 0 | 151.08 | -20.14 | 5.1 | 0.51 | 105.69 | 104.39 | 139.76 | 1.17 | 1.56 | 19.39 | 0.14 | 57.38 | 57.22 | 4.82 | -57.77 | 0.92 | 5.75 | 12.2 | 99.06 | 7.77 | -34.49 | 0.27 | -12.9 | -22.86 | 33.79 | 0.0 | 0.0 | 30.99 | 0.0 | 12.53 | 15.82 | 0.0 | 13.16 | 149.55 | 0.33 | -17.82 | 196.35 | 0.25 | -12.15 | -18.65 | 19.3 | -34.27 | 130.9 | 3.93 | -22.12 | 0.01 | -6.49 | -14.33 |
| 23Q4 (17) | 234.28 | 5.56 | 31.54 | 11.01 | -15.44 | -29.1 | 7.66 | 71.36 | 271.84 | 0 | 0 | 0 | 189.19 | 8.79 | -42.33 | -8.97 | -11.15 | -225.28 | 138.14 | -21.04 | -55.58 | 19.36 | -5.67 | -21.89 | 54.59 | -41.72 | -63.38 | 0.87 | -1.14 | 6.1 | 91.92 | -4.44 | -25.43 | 0.31 | -11.43 | 0.0 | 33.79 | 0.0 | 0.0 | 30.99 | 0.0 | 12.53 | 15.82 | 0.0 | 13.16 | 149.06 | -5.68 | -23.13 | 195.86 | -4.38 | -16.81 | -23.11 | -16.31 | -46.08 | 125.95 | -8.84 | -29.27 | 0.01 | -3.36 | 7.25 |
| 23Q3 (16) | 221.93 | 29.18 | 19.62 | 13.02 | -36.55 | -30.0 | 4.47 | 1.82 | 118.05 | 0 | 0 | 0 | 173.9 | -15.84 | -51.03 | -8.07 | -756.1 | -152.2 | 174.95 | -12.57 | -52.35 | 20.53 | 6.01 | -28.71 | 93.67 | -4.67 | -38.59 | 0.88 | 0.0 | -3.3 | 96.19 | -23.55 | -17.5 | 0.35 | -10.26 | 29.63 | 33.79 | 0.0 | 0.0 | 30.99 | 0.0 | 12.53 | 15.82 | 0.0 | 13.16 | 158.03 | -4.86 | -15.38 | 204.83 | -3.79 | -10.27 | -19.87 | 29.39 | -48.06 | 138.16 | 0.14 | -20.29 | 0.01 | -8.37 | -0.5 |
| 23Q2 (15) | 171.8 | 2.24 | 20.65 | 20.52 | 17.39 | 155.86 | 4.39 | 114.15 | 122.84 | 0 | 0 | 0 | 206.62 | 43.74 | -28.78 | 1.23 | 110.59 | -85.39 | 200.11 | 45.41 | -45.37 | 19.36 | 57.15 | -32.24 | 98.26 | -27.48 | -28.09 | 0.88 | 7.32 | 203.45 | 125.82 | -16.8 | 14.68 | 0.39 | 11.43 | 62.5 | 33.79 | 0.0 | 0.0 | 30.99 | 12.53 | 12.53 | 15.82 | 13.16 | 13.16 | 166.1 | -8.72 | -3.03 | 212.9 | -4.74 | 0.04 | -28.14 | -102.59 | -143.64 | 137.96 | -17.92 | -13.63 | 0.01 | 3.46 | -5.87 |
| 23Q1 (14) | 168.04 | -5.65 | -15.39 | 17.48 | 12.56 | 225.51 | 2.05 | -0.49 | 40.41 | 0 | 0 | 0 | 143.75 | -56.18 | -48.91 | -11.61 | -262.15 | -441.47 | 137.62 | -55.75 | -57.06 | 12.32 | -50.3 | -47.99 | 135.5 | -9.1 | 5.64 | 0.82 | 0.0 | 192.86 | 151.22 | 22.67 | 36.71 | 0.35 | 12.9 | 34.62 | 33.79 | 0.0 | 0.0 | 27.54 | 0.0 | 18.91 | 13.98 | 0.0 | -3.59 | 181.97 | -6.15 | 9.14 | 223.5 | -5.07 | 9.35 | -13.89 | 12.2 | -493.59 | 168.08 | -5.62 | 2.24 | 0.01 | 17.06 | -14.49 |
| 22Q4 (13) | 178.1 | -4.0 | -2.05 | 15.53 | -16.51 | 182.88 | 2.06 | 0.49 | 136.78 | 0 | 0 | 0 | 328.07 | -7.61 | -5.89 | 7.16 | -53.69 | -44.54 | 310.99 | -15.3 | -19.07 | 24.79 | -13.91 | -14.61 | 149.07 | -2.26 | 44.24 | 0.82 | -9.89 | 192.86 | 123.27 | 5.73 | 11.54 | 0.31 | 14.81 | 40.91 | 33.79 | 0.0 | 0.0 | 27.54 | 0.0 | 18.91 | 13.98 | 0.0 | -3.59 | 193.9 | 3.83 | 7.58 | 235.43 | 3.13 | 8.05 | -15.82 | -17.88 | -13.16 | 178.08 | 2.74 | 7.12 | 0.01 | -10.34 | -27.28 |
| 22Q3 (12) | 185.53 | 30.29 | 2.93 | 18.6 | 131.92 | 78.5 | 2.05 | 4.06 | 376.74 | 0 | 0 | 0 | 355.09 | 22.4 | -1.83 | 15.46 | 83.61 | 3.0 | 367.17 | 0.25 | 3.26 | 28.79 | 0.77 | 9.62 | 152.52 | 11.62 | 4.54 | 0.91 | 213.79 | 378.95 | 116.59 | 6.27 | 19.68 | 0.27 | 12.5 | 58.82 | 33.79 | 0.0 | 0.0 | 27.54 | 0.0 | 18.91 | 13.98 | 0.0 | -3.59 | 186.75 | 9.03 | 11.58 | 228.28 | 7.27 | 11.34 | -13.42 | -16.19 | 20.31 | 173.33 | 8.51 | 15.15 | 0.01 | -13.31 | -26.13 |
| 22Q2 (11) | 142.4 | -28.3 | 6.51 | 8.02 | 49.35 | -4.07 | 1.97 | 34.93 | 0 | 0 | 0 | 0 | 290.11 | 3.11 | -19.72 | 8.42 | 147.65 | -38.32 | 366.27 | 14.28 | -7.08 | 28.57 | 20.64 | -4.41 | 136.64 | 6.53 | -8.5 | 0.29 | 3.57 | 52.63 | 109.71 | -0.81 | 13.06 | 0.24 | -7.69 | 20.0 | 33.79 | 0.0 | 0.0 | 27.54 | 18.91 | 41.74 | 13.98 | -3.59 | -31.57 | 171.29 | 2.73 | 14.07 | 212.81 | 4.12 | 11.99 | -11.55 | -393.59 | 30.0 | 159.74 | -2.83 | 19.51 | 0.01 | -6.01 | 83.07 |
| 22Q1 (10) | 198.6 | 9.22 | 12.93 | 5.37 | -2.19 | -43.29 | 1.46 | 67.82 | -95.12 | 0 | 0 | 0 | 281.35 | -19.3 | 11.62 | 3.4 | -73.66 | 49.78 | 320.5 | -16.6 | 21.97 | 23.69 | -18.4 | 16.89 | 128.26 | 24.1 | 8.14 | 0.28 | 0.0 | 40.0 | 110.61 | 0.08 | 188.72 | 0.26 | 18.18 | 30.0 | 33.79 | 0.0 | 0.0 | 23.16 | 0.0 | 19.2 | 14.5 | 0.0 | -29.03 | 166.73 | -7.49 | 22.14 | 204.39 | -6.2 | 15.89 | -2.34 | 83.26 | 84.43 | 164.39 | -1.12 | 35.32 | 0.01 | -0.46 | 0 |
| 21Q4 (9) | 181.83 | 0.88 | 1.6 | 5.49 | -47.31 | 0 | 0.87 | 102.33 | -97.6 | 0 | 0 | 0 | 348.62 | -3.62 | -7.93 | 12.91 | -13.99 | -0.69 | 384.29 | 8.07 | -1.65 | 29.03 | 10.52 | -5.57 | 103.35 | -29.16 | -2.75 | 0.28 | 47.37 | 40.0 | 110.52 | 13.45 | 245.81 | 0.22 | 29.41 | 10.0 | 33.79 | 0.0 | -0.44 | 23.16 | 0.0 | 19.2 | 14.5 | 0.0 | -29.03 | 180.23 | 7.68 | 20.21 | 217.89 | 6.27 | 14.81 | -13.98 | 16.98 | 3.59 | 166.25 | 10.44 | 22.76 | 0.01 | -8.92 | 0 |
| 21Q3 (8) | 180.24 | 34.81 | 9.08 | 10.42 | 24.64 | -38.71 | 0.43 | 0 | -98.84 | 0 | 0 | 0 | 361.71 | 0.09 | 10.76 | 15.01 | 9.96 | 241.91 | 355.59 | -9.79 | 0.09 | 26.27 | -12.13 | -8.88 | 145.9 | -2.3 | 23.61 | 0.19 | 0.0 | -9.52 | 97.42 | 0.39 | 180.51 | 0.17 | -15.0 | -19.05 | 33.79 | 0.0 | -0.44 | 23.16 | 19.2 | 19.2 | 14.5 | -29.03 | -29.03 | 167.37 | 11.46 | 22.23 | 205.03 | 7.9 | 15.97 | -16.84 | -2.06 | 21.67 | 150.53 | 12.62 | 30.41 | 0.01 | 114.82 | 0 |
| 21Q2 (7) | 133.7 | -23.97 | -10.48 | 8.36 | -11.72 | 375.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 361.38 | 43.36 | 6.45 | 13.65 | 501.32 | -27.7 | 394.19 | 50.01 | 26.88 | 29.89 | 47.52 | 0 | 149.34 | 25.91 | 39.12 | 0.19 | -5.0 | -13.64 | 97.04 | 153.3 | 76.4 | 0.2 | 0.0 | 5.26 | 33.79 | 0.0 | -0.44 | 19.43 | 0.0 | 0.0 | 20.43 | 0.0 | 0.0 | 150.16 | 10.0 | 13.29 | 190.02 | 7.74 | 10.22 | -16.5 | -9.78 | 41.36 | 133.66 | 10.03 | 28.03 | 0.00 | 0 | 0 |
| 21Q1 (6) | 175.86 | -1.74 | 36.61 | 9.47 | 0 | 622.9 | 29.93 | -17.43 | 84.98 | 0 | 0 | 0 | 252.07 | -33.43 | 11.35 | 2.27 | -82.54 | 116.19 | 262.78 | -32.75 | 17.56 | 20.26 | -34.08 | 0 | 118.61 | 11.61 | -8.18 | 0.2 | 0.0 | -13.04 | 38.31 | 19.87 | -32.12 | 0.2 | 0.0 | -16.67 | 33.79 | -0.44 | -0.44 | 19.43 | 0.0 | 21.13 | 20.43 | 0.0 | 92.01 | 136.51 | -8.95 | -1.56 | 176.37 | -7.07 | 6.66 | -15.03 | -3.66 | 37.03 | 121.48 | -10.3 | 5.82 | 0.00 | 0 | 0 |
| 20Q4 (5) | 178.97 | 8.32 | 23.95 | 0 | -100.0 | -100.0 | 36.25 | -2.08 | 287.7 | 0 | 0 | 0 | 378.63 | 15.95 | 11.35 | 13.0 | 196.13 | 9.06 | 390.73 | 9.98 | 40.07 | 30.74 | 6.64 | 0 | 106.27 | -9.96 | -12.05 | 0.2 | -4.76 | -13.04 | 31.96 | -7.98 | -48.87 | 0.2 | -4.76 | -31.03 | 33.94 | 0.0 | 0.0 | 19.43 | 0.0 | 21.13 | 20.43 | 0.0 | 92.01 | 149.93 | 9.49 | 8.94 | 189.78 | 7.35 | 15.51 | -14.5 | 32.56 | 29.03 | 135.43 | 17.33 | 15.56 | 0.00 | 0 | 0 |
| 20Q3 (4) | 165.23 | 10.63 | 0.0 | 17.0 | 865.91 | 0.0 | 37.02 | 146.31 | 0.0 | 0 | 0 | 0.0 | 326.56 | -3.8 | 0.0 | 4.39 | -76.75 | 0.0 | 355.28 | 14.35 | 0.0 | 28.83 | 0 | 0.0 | 118.03 | 9.95 | 0.0 | 0.21 | -4.55 | 0.0 | 34.73 | -36.87 | 0.0 | 0.21 | 10.53 | 0.0 | 33.94 | 0.0 | 0.0 | 19.43 | 0.0 | 0.0 | 20.43 | 0.0 | 0.0 | 136.93 | 3.31 | 0.0 | 176.79 | 2.55 | 0.0 | -21.5 | 23.6 | 0.0 | 115.43 | 10.57 | 0.0 | 0.00 | 0 | 0.0 |
