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) | 30.53 | -6.95 | 7.68 | -64.46 | 6.31 | -13.09 | 0 | 0 | 142.0 | 35.32 | 30.3 | 117.67 | 40.13 | -34.05 | 28.26 | -51.26 | 21.56 | 10.73 | 0.17 | -5.56 | 27.23 | -32.53 | 55.96 | 160.64 | 10.15 | 34.08 | 3.56 | 64.81 | 0 | 0 | 43.73 | 89.39 | 47.29 | 85.52 | 0.74 | 89.74 | 44.47 | 89.4 | 0.23 | 91.37 |
| 2022 (9) | 32.81 | 260.15 | 21.61 | 235.04 | 7.26 | 227.03 | 0 | 0 | 104.94 | 114.16 | 13.92 | 85.6 | 60.85 | 637.58 | 57.99 | 244.4 | 19.47 | 113.02 | 0.18 | -28.0 | 40.36 | 292.61 | 21.47 | 1155.56 | 7.57 | 10.51 | 2.16 | 53.19 | 0.24 | 380.0 | 23.09 | 75.06 | 25.49 | 73.87 | 0.39 | 0 | 23.48 | 81.31 | 0.12 | 0 |
| 2021 (8) | 9.11 | 35.97 | 6.45 | -47.04 | 2.22 | 37.04 | 0 | 0 | 49.0 | 172.22 | 7.5 | 29.76 | 8.25 | 52.78 | 16.84 | -43.88 | 9.14 | -15.84 | 0.25 | -3.85 | 10.28 | -11.23 | 1.71 | 3320.0 | 6.85 | 26.62 | 1.41 | 67.86 | 0.05 | 0.0 | 13.19 | 51.26 | 14.66 | 52.55 | -0.24 | 0 | 12.95 | 46.66 | 0.00 | 0 |
| 2020 (7) | 6.7 | 47.9 | 12.18 | 441.33 | 1.62 | 116.0 | 0 | 0 | 18.0 | 17.72 | 5.78 | 89.51 | 5.4 | 59.76 | 30.00 | 35.71 | 10.86 | 282.39 | 0.26 | -3.7 | 11.58 | 41.39 | 0.05 | -72.22 | 5.41 | 37.31 | 0.84 | 58.49 | 0.05 | -97.77 | 8.72 | 178.59 | 9.61 | 62.61 | 0.11 | 0 | 8.83 | 186.69 | 0.00 | 0 |
| 2019 (6) | 4.53 | -9.04 | 2.25 | 2150.0 | 0.75 | 0.0 | 0 | 0 | 15.29 | 11.44 | 3.05 | -31.15 | 3.38 | 53.64 | 22.11 | 37.86 | 2.84 | 54.35 | 0.27 | 0 | 8.19 | 73.89 | 0.18 | 800.0 | 3.94 | 33.56 | 0.53 | 488.89 | 2.24 | 0 | 3.13 | -31.06 | 5.91 | 27.65 | -0.05 | 0 | 3.08 | -31.4 | 0.00 | 0 |
| 2018 (5) | 4.98 | 110.13 | 0.1 | 0 | 0.75 | 341.18 | 0 | 0 | 13.72 | 283.24 | 4.43 | 3064.29 | 2.2 | 70.54 | 16.03 | -55.5 | 1.84 | 187.5 | 0 | 0 | 4.71 | 158.79 | 0.02 | 0.0 | 2.95 | 11.32 | 0.09 | 28.57 | 0 | 0 | 4.54 | 1646.15 | 4.63 | 1261.76 | -0.05 | 0 | 4.49 | 1626.92 | 0.00 | 0 |
| 2017 (4) | 2.37 | 301.69 | 0 | 0 | 0.17 | 0.0 | 0 | 0 | 3.58 | 26.5 | 0.14 | -44.0 | 1.29 | 18.35 | 36.03 | -6.45 | 0.64 | 28.0 | 0 | 0 | 1.82 | -8.54 | 0.02 | 0.0 | 2.65 | 13.73 | 0.07 | 40.0 | 0 | 0 | 0.26 | -27.78 | 0.34 | -17.07 | 0 | 0 | 0.26 | -27.78 | 0.03 | 0 |
| 2016 (3) | 0.59 | -72.04 | 0 | 0 | 0.17 | 70.0 | 0 | 0 | 2.83 | 18.91 | 0.25 | -26.47 | 1.09 | 49.32 | 38.52 | 25.57 | 0.5 | 85.19 | 0 | 0 | 1.99 | -31.38 | 0.02 | -33.33 | 2.33 | 3.56 | 0.05 | 150.0 | 0 | 0 | 0.36 | -2.7 | 0.41 | 5.13 | 0 | 0 | 0.36 | -2.7 | 0.00 | 0 |
| 2015 (2) | 2.11 | 52.9 | 0.25 | -59.68 | 0.1 | 150.0 | 0 | 0 | 2.38 | 9.17 | 0.34 | 100.0 | 0.73 | 17.74 | 30.67 | 7.85 | 0.27 | 0.0 | 0 | 0 | 2.9 | -33.49 | 0.03 | 0.0 | 2.25 | 0.0 | 0.02 | 0 | 0 | 0 | 0.37 | 131.25 | 0.39 | 143.75 | 0 | 0 | 0.37 | 131.25 | 0.00 | 0 |
| 2014 (1) | 1.38 | 53.33 | 0.62 | 0 | 0.04 | 0 | 0 | 0 | 2.18 | 134.41 | 0.17 | 325.0 | 0.62 | 29.17 | 28.44 | -44.9 | 0.27 | 125.0 | 0 | 0 | 4.36 | 98.18 | 0.03 | 0.0 | 2.25 | 7.66 | 0 | 0 | 0 | 0 | 0.16 | 0 | 0.16 | 0 | 0 | 0 | 0.16 | 0 | 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) | 62.29 | 13.05 | 50.6 | 23.46 | -69.83 | 22.38 | 9.35 | -26.78 | -23.11 | 0 | 0 | 0 | 56.15 | 11.7 | 82.6 | 14.47 | 23.46 | 97.41 | 95.71 | -0.14 | 147.76 | 57.29 | -15.32 | 141.65 | 54.37 | 9.09 | 134.96 | 0.18 | 0.0 | 5.88 | 145.91 | 68.06 | 377.3 | 57.66 | -1.52 | 75.1 | 10.31 | 1.48 | 1.78 | 6.59 | 0.0 | 85.11 | 0 | 0 | 0 | 58.44 | 23.21 | 53.47 | 65.02 | 20.36 | 56.19 | 0.08 | -96.23 | -96.51 | 58.52 | 18.1 | 44.96 | 0.15 | -33.03 | 91.11 |
| 24Q2 (19) | 55.1 | -31.69 | 31.03 | 77.77 | 113.24 | 299.03 | 12.77 | 32.33 | -42.91 | 0 | 0 | 0 | 50.27 | 75.95 | 60.15 | 11.72 | 63.69 | 69.36 | 95.84 | 138.23 | 184.14 | 67.66 | 106.48 | 219.78 | 49.84 | 109.24 | 151.59 | 0.18 | 0.0 | 5.88 | 86.82 | 142.11 | 400.12 | 58.55 | 5.9 | 172.2 | 10.16 | 0.0 | 0.79 | 6.59 | 85.11 | 85.11 | 0 | 0 | 0 | 47.43 | 22.43 | 54.19 | 54.02 | 27.71 | 57.4 | 2.12 | 53.62 | 63.08 | 49.55 | 23.5 | 54.55 | 0.23 | -6.07 | 152.28 |
| 24Q1 (18) | 80.66 | 164.2 | 67.8 | 36.47 | 374.87 | 94.71 | 9.65 | 52.93 | -8.18 | 0 | 0 | 0 | 28.57 | -10.89 | -40.24 | 7.16 | 26.5 | -31.09 | 40.23 | 0.25 | -19.54 | 32.77 | 15.96 | -7.21 | 23.82 | 10.48 | 32.7 | 0.18 | 5.88 | 5.88 | 35.86 | 31.69 | 15.01 | 55.29 | -1.2 | 161.54 | 10.16 | 0.1 | 30.93 | 3.56 | 0.0 | 64.81 | 0 | 0 | -100.0 | 38.74 | -11.41 | 41.85 | 42.3 | -10.55 | 42.38 | 1.38 | 86.49 | 1154.55 | 40.12 | -9.78 | 46.32 | 0.24 | 5.94 | 138.04 |
| 23Q4 (17) | 30.53 | -26.18 | -6.95 | 7.68 | -59.94 | -64.46 | 6.31 | -48.11 | -13.09 | 0 | 0 | 0 | 32.06 | 4.26 | -39.49 | 5.66 | -22.78 | 40.1 | 40.13 | 3.88 | -34.05 | 28.26 | 19.19 | -51.27 | 21.56 | -6.83 | 10.73 | 0.17 | 0.0 | -5.56 | 27.23 | -10.93 | -32.53 | 55.96 | 69.94 | 160.64 | 10.15 | 0.2 | 34.08 | 3.56 | 0.0 | 64.81 | 0 | 0 | -100.0 | 43.73 | 14.84 | 89.39 | 47.29 | 13.6 | 85.52 | 0.74 | -67.69 | 89.74 | 44.47 | 10.16 | 89.4 | 0.23 | 186.78 | 91.37 |
| 23Q3 (16) | 41.36 | -1.64 | 29.17 | 19.17 | -1.64 | -28.63 | 12.16 | -45.64 | 72.97 | 0 | 0 | 0 | 30.75 | -2.04 | 12.89 | 7.33 | 5.92 | 28.82 | 38.63 | 14.53 | -33.05 | 23.71 | 12.06 | -73.92 | 23.14 | 16.81 | -0.56 | 0.17 | 0.0 | 0.0 | 30.57 | 76.09 | -34.24 | 32.93 | 53.09 | 48.4 | 10.13 | 0.5 | 34.35 | 3.56 | 0.0 | 64.81 | 0 | 0 | -100.0 | 38.08 | 23.8 | 99.79 | 41.63 | 21.3 | 93.99 | 2.29 | 76.15 | 131.31 | 40.37 | 25.92 | 101.35 | 0.08 | -11.59 | -38.35 |
| 23Q2 (15) | 42.05 | -12.52 | 26.24 | 19.49 | 4.06 | 73.55 | 22.37 | 112.84 | 427.59 | 0 | 0 | 0 | 31.39 | -34.34 | 131.66 | 6.92 | -33.4 | 188.33 | 33.73 | -32.54 | 327.5 | 21.16 | -40.09 | 29.01 | 19.81 | 10.36 | 88.13 | 0.17 | 0.0 | -32.0 | 17.36 | -44.32 | -17.76 | 21.51 | 1.75 | 1252.83 | 10.08 | 29.9 | 33.69 | 3.56 | 64.81 | 64.81 | 0 | -100.0 | -100.0 | 30.76 | 12.63 | 130.24 | 34.32 | 15.52 | 117.63 | 1.3 | 1081.82 | 120.34 | 32.06 | 16.92 | 129.82 | 0.09 | -11.38 | -38.38 |
| 23Q1 (14) | 48.07 | 46.51 | 432.34 | 18.73 | -13.33 | 170.27 | 10.51 | 44.77 | 358.95 | 0 | 0 | 0 | 47.81 | -9.76 | 328.02 | 10.39 | 157.18 | 480.45 | 50.0 | -17.83 | 485.48 | 35.32 | -39.1 | 92.29 | 17.95 | -7.81 | 90.75 | 0.17 | -5.56 | -32.0 | 31.18 | -22.75 | 214.63 | 21.14 | -1.54 | 1150.89 | 7.76 | 2.51 | 13.28 | 2.16 | 0.0 | 53.19 | 0.24 | 0.0 | 380.0 | 27.31 | 18.28 | 116.92 | 29.71 | 16.56 | 111.46 | 0.11 | -71.79 | -77.55 | 27.42 | 16.78 | 109.63 | 0.10 | -14.83 | 0 |
| 22Q4 (13) | 32.81 | 2.47 | 260.15 | 21.61 | -19.55 | 235.04 | 7.26 | 3.27 | 227.03 | 0 | 0 | 0 | 52.98 | 94.49 | 360.7 | 4.04 | -29.0 | 188.57 | 60.85 | 5.46 | 637.58 | 57.99 | -36.23 | 244.4 | 19.47 | -16.33 | 113.02 | 0.18 | 5.88 | -28.0 | 40.36 | -13.19 | 292.61 | 21.47 | -3.24 | 1155.56 | 7.57 | 0.4 | 10.51 | 2.16 | 0.0 | 53.19 | 0.24 | 0.0 | 380.0 | 23.09 | 21.14 | 75.06 | 25.49 | 18.78 | 73.87 | 0.39 | -60.61 | 262.5 | 23.48 | 17.11 | 81.31 | 0.12 | -7.62 | 0 |
| 22Q3 (12) | 32.02 | -3.87 | 116.06 | 26.86 | 139.18 | 101.35 | 7.03 | 65.8 | 228.5 | 0 | 0 | 0 | 27.24 | 101.03 | 129.1 | 5.69 | 137.08 | 312.32 | 57.7 | 631.31 | 607.98 | 90.92 | 454.41 | 392.88 | 23.27 | 120.99 | 134.1 | 0.17 | -32.0 | -32.0 | 46.49 | 120.23 | 370.55 | 22.19 | 1295.6 | 946.7 | 7.54 | 0.0 | 10.23 | 2.16 | 0.0 | 53.19 | 0.24 | 0.0 | 380.0 | 19.06 | 42.66 | 61.66 | 21.46 | 36.08 | 61.84 | 0.99 | 67.8 | 925.0 | 20.05 | 43.73 | 71.81 | 0.13 | -11.64 | 0 |
| 22Q2 (11) | 33.31 | 268.88 | 183.25 | 11.23 | 62.05 | -16.75 | 4.24 | 85.15 | 104.83 | 0 | 0 | 0 | 13.55 | 21.31 | 13.48 | 2.4 | 34.08 | 73.91 | 7.89 | -7.61 | -13.49 | 16.40 | -10.7 | -34.8 | 10.53 | 11.9 | 7.34 | 0.25 | 0.0 | 0.0 | 21.11 | 113.02 | 100.47 | 1.59 | -5.92 | 55.88 | 7.54 | 10.07 | 39.37 | 2.16 | 53.19 | 157.14 | 0.24 | 380.0 | 380.0 | 13.36 | 6.12 | 8.09 | 15.77 | 12.24 | 19.02 | 0.59 | 20.41 | 353.85 | 13.95 | 6.65 | 11.69 | 0.15 | 0 | 0 |
| 22Q1 (10) | 9.03 | -0.88 | 4.15 | 6.93 | 7.44 | -53.14 | 2.29 | 3.15 | 15.08 | 0 | 0 | 0 | 11.17 | -2.87 | -18.29 | 1.79 | 27.86 | -46.41 | 8.54 | 3.52 | -31.84 | 18.37 | 9.08 | -59.05 | 9.41 | 2.95 | -11.64 | 0.25 | 0.0 | -3.85 | 9.91 | -3.6 | -10.88 | 1.69 | -1.17 | 550.0 | 6.85 | 0.0 | 26.62 | 1.41 | 0.0 | 67.86 | 0.05 | 0.0 | 0.0 | 12.59 | -4.55 | 4.31 | 14.05 | -4.16 | 8.49 | 0.49 | 304.17 | 122.73 | 13.08 | 1.0 | 6.43 | 0.00 | 0 | 0 |
| 21Q4 (9) | 9.11 | -38.53 | 35.97 | 6.45 | -51.65 | -47.04 | 2.22 | 3.74 | 37.04 | 0 | 0 | 0 | 11.5 | -3.28 | 72.16 | 1.4 | 1.45 | -67.82 | 8.25 | 1.23 | 52.78 | 16.84 | -8.73 | -43.88 | 9.14 | -8.05 | -15.84 | 0.25 | 0.0 | -3.85 | 10.28 | 4.05 | -11.23 | 1.71 | -19.34 | 3320.0 | 6.85 | 0.15 | 26.62 | 1.41 | 0.0 | 67.86 | 0.05 | 0.0 | 0.0 | 13.19 | 11.87 | 51.26 | 14.66 | 10.56 | 52.55 | -0.24 | -100.0 | -318.18 | 12.95 | 10.97 | 46.66 | 0.00 | 0 | 0 |
| 21Q3 (8) | 14.82 | 26.02 | 89.27 | 13.34 | -1.11 | 270.56 | 2.14 | 3.38 | 205.71 | 0 | 0 | 0 | 11.89 | -0.42 | 199.5 | 1.38 | 0.0 | 150.91 | 8.15 | -10.64 | 167.21 | 18.45 | -26.66 | -7.88 | 9.94 | 1.33 | 224.84 | 0.25 | 0.0 | -3.85 | 9.88 | -6.17 | 35.9 | 2.12 | 107.84 | 1147.06 | 6.84 | 26.43 | 26.43 | 1.41 | 67.86 | 67.86 | 0.05 | 0.0 | 0.0 | 11.79 | -4.61 | 169.79 | 13.26 | 0.08 | 152.09 | -0.12 | -192.31 | -500.0 | 11.67 | -6.57 | 168.28 | 0.00 | 0 | 0 |
| 21Q2 (7) | 11.76 | 35.64 | 45.36 | 13.49 | -8.79 | 558.05 | 2.07 | 4.02 | 195.71 | 0 | 0 | 0 | 11.94 | -12.66 | 229.83 | 1.38 | -58.68 | 220.93 | 9.12 | -27.21 | 200.99 | 25.15 | -43.92 | 0 | 9.81 | -7.89 | 243.01 | 0.25 | -3.85 | -3.85 | 10.53 | -5.31 | 41.53 | 1.02 | 292.31 | 500.0 | 5.41 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 12.36 | 2.4 | 223.56 | 13.25 | 2.32 | 181.91 | 0.13 | -40.91 | 750.0 | 12.49 | 1.63 | 228.68 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.67 | 29.4 | 10.59 | 14.79 | 21.43 | 920.0 | 1.99 | 22.84 | -33.22 | 0 | 0 | 0 | 13.67 | 104.64 | 266.49 | 3.34 | -23.22 | 659.09 | 12.53 | 132.04 | 329.11 | 44.85 | 49.49 | 0 | 10.65 | -1.93 | 291.54 | 0.26 | 0.0 | 0.0 | 11.12 | -3.97 | 108.24 | 0.26 | 420.0 | 44.44 | 5.41 | 0.0 | 30.05 | 0.84 | 0.0 | 58.49 | 0.05 | 0.0 | -97.77 | 12.07 | 38.42 | 237.15 | 12.95 | 34.76 | 103.94 | 0.22 | 100.0 | 540.0 | 12.29 | 39.18 | 248.16 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.7 | -14.43 | 47.9 | 12.18 | 238.33 | 441.33 | 1.62 | 131.43 | 116.0 | 0 | 0 | 0 | 6.68 | 68.26 | 70.84 | 4.35 | 690.91 | 806.25 | 5.4 | 77.05 | 59.76 | 30.00 | 49.8 | 0 | 10.86 | 254.9 | 282.39 | 0.26 | 0.0 | -3.7 | 11.58 | 59.28 | 41.39 | 0.05 | -70.59 | -72.22 | 5.41 | 0.0 | 37.31 | 0.84 | 0.0 | 58.49 | 0.05 | 0.0 | -97.77 | 8.72 | 99.54 | 178.59 | 9.61 | 82.7 | 62.61 | 0.11 | 650.0 | 320.0 | 8.83 | 102.99 | 186.69 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.83 | -3.21 | 0.0 | 3.6 | 75.61 | 0.0 | 0.7 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.97 | 9.67 | 0.0 | 0.55 | 27.91 | 0.0 | 3.05 | 0.66 | 0.0 | 20.03 | 0 | 0.0 | 3.06 | 6.99 | 0.0 | 0.26 | 0.0 | 0.0 | 7.27 | -2.28 | 0.0 | 0.17 | 0.0 | 0.0 | 5.41 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 4.37 | 14.4 | 0.0 | 5.26 | 11.91 | 0.0 | -0.02 | 0.0 | 0.0 | 4.35 | 14.47 | 0.0 | 0.00 | 0 | 0.0 |
