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) | 33.17 | 67.1 | 176.54 | 28.49 | 23.51 | 0 | 0 | 0 | 1521.45 | -12.6 | 21.62 | -2.04 | 218.54 | 26.68 | 14.36 | 44.93 | 225.1 | 3.91 | 1.64 | -45.33 | 36.44 | -55.97 | 0.87 | 0.0 | 54.4 | 18.65 | 14.68 | 17.53 | 3.88 | -70.43 | 39.64 | 26.48 | 58.21 | 2.21 | -3.12 | 0 | 36.52 | 32.99 | 0.06 | 4.71 |
| 2022 (9) | 19.85 | 13.3 | 137.4 | -47.47 | 0 | 0 | 0 | 0 | 1740.75 | -16.61 | 22.07 | -23.39 | 172.52 | -15.72 | 9.91 | 1.07 | 216.63 | -26.77 | 3.0 | 20.0 | 82.76 | 39.16 | 0.87 | 11.54 | 45.85 | 7.0 | 12.49 | 29.83 | 13.12 | 19.6 | 31.34 | -0.73 | 56.95 | 9.18 | -3.88 | 0 | 27.46 | 48.83 | 0.06 | -22.47 |
| 2021 (8) | 17.52 | -0.45 | 261.58 | 39.46 | 0 | 0 | 0 | 0 | 2087.39 | 51.8 | 28.81 | 80.63 | 204.69 | 18.44 | 9.81 | -21.98 | 295.81 | 104.13 | 2.5 | -26.04 | 59.47 | 1.71 | 0.78 | -3.7 | 42.85 | 13.21 | 9.62 | 19.95 | 10.97 | 46.85 | 31.57 | 63.74 | 52.16 | 49.97 | -13.12 | 0 | 18.45 | 122.02 | 0.07 | -11.5 |
| 2020 (7) | 17.6 | 48.52 | 187.56 | 56.65 | 0 | 0 | 0 | 0 | 1375.1 | 22.14 | 15.95 | 24.32 | 172.82 | 34.1 | 12.57 | 9.8 | 144.91 | 93.21 | 3.38 | -84.18 | 58.47 | 121.81 | 0.81 | -27.03 | 37.85 | 0.0 | 8.02 | 18.99 | 7.47 | 29.91 | 19.28 | 16.71 | 34.78 | 19.89 | -10.97 | 0 | 8.31 | -8.18 | 0.08 | 0.4 |
| 2019 (6) | 11.85 | -22.04 | 119.73 | -2.94 | 2.48 | 0 | 0 | 0 | 1125.86 | -20.8 | 12.83 | -11.03 | 128.87 | -14.69 | 11.45 | 7.71 | 75.0 | -12.16 | 21.37 | 17.68 | 26.36 | -33.03 | 1.11 | -26.0 | 37.85 | 0.0 | 6.74 | 27.17 | 5.75 | 80.82 | 16.52 | -13.46 | 29.01 | 5.22 | -7.47 | 0 | 9.05 | -32.16 | 0.08 | 8.17 |
| 2018 (5) | 15.2 | 6.15 | 123.36 | 6.78 | 0 | 0 | 0 | 0 | 1421.52 | 15.85 | 14.42 | 1.05 | 151.06 | 32.31 | 10.63 | 14.21 | 85.38 | -13.13 | 18.16 | 21.96 | 39.36 | 2.07 | 1.5 | -14.77 | 37.85 | 2.19 | 5.3 | 36.95 | 3.18 | 0 | 19.09 | 24.77 | 27.57 | 43.82 | -5.75 | 0 | 13.34 | 10.07 | 0.08 | 4.78 |
| 2017 (4) | 14.32 | 69.27 | 115.53 | -25.1 | 0.96 | -97.44 | 0 | 0 | 1227.01 | 10.19 | 14.27 | 29.49 | 114.17 | -31.37 | 9.30 | -37.71 | 98.28 | 11.97 | 14.89 | 11.7 | 38.56 | 0 | 1.76 | -22.81 | 37.04 | 5.92 | 3.87 | 39.71 | 0 | 0 | 15.3 | 37.59 | 19.17 | 38.01 | -3.18 | 0 | 12.12 | 0.5 | 0.07 | -0.46 |
| 2016 (3) | 8.46 | 4.7 | 154.25 | 297.65 | 37.47 | 62350.0 | 0 | 0 | 1113.54 | 44.19 | 11.02 | 223.17 | 166.35 | 162.17 | 14.94 | 81.82 | 87.77 | 185.43 | 13.33 | 33.57 | 0 | 0 | 2.28 | -15.56 | 34.97 | 22.96 | 2.77 | 13.99 | 0 | 0 | 11.12 | 211.48 | 13.89 | 131.5 | 0.94 | -46.89 | 12.06 | 125.84 | 0.07 | 5.62 |
| 2015 (2) | 8.08 | 4.94 | 38.79 | -6.46 | 0.06 | -96.27 | 0 | 0 | 772.25 | 50.66 | 3.41 | 12.91 | 63.45 | 12.5 | 8.22 | -25.33 | 30.75 | -26.1 | 9.98 | 32.01 | 34.05 | 13.2 | 2.7 | -8.78 | 28.44 | 11.05 | 2.43 | 14.08 | 0 | 0 | 3.57 | 15.91 | 6.0 | 1.52 | 1.77 | 420.59 | 5.34 | 56.14 | 0.07 | 29.28 |
| 2014 (1) | 7.7 | -12.8 | 41.47 | 161.48 | 1.61 | -89.19 | 0 | 0 | 512.57 | 91.67 | 3.02 | 169.64 | 56.4 | 85.83 | 11.00 | -3.04 | 41.61 | 40.53 | 7.56 | 17.21 | 30.08 | 109.76 | 2.96 | 0 | 25.61 | 39.26 | 2.13 | 5.97 | 0.7 | -52.05 | 3.08 | 167.83 | 5.91 | 27.92 | 0.34 | 0 | 3.42 | 570.59 | 0.05 | 5957.05 |
| 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) | 54.56 | 170.23 | 191.92 | 194.4 | -33.69 | 26.54 | 17.02 | -38.11 | -35.21 | 0 | 0 | 0 | 604.67 | -13.68 | 48.82 | 5.24 | -32.65 | -23.39 | 202.61 | -7.44 | -3.92 | 8.60 | -15.24 | -43.42 | 357.8 | -14.76 | 82.87 | 0.97 | -17.09 | -51.5 | 145.33 | 162.42 | 243.65 | 0.9 | -2.17 | -1.1 | 55.46 | 0.22 | 4.92 | 16.73 | 0.0 | 13.96 | 3.12 | 0.0 | -19.59 | 35.07 | 17.53 | 6.5 | 54.92 | 10.53 | 6.64 | -0.22 | -108.7 | -140.0 | 34.85 | 7.66 | 4.09 | 0.07 | 2.53 | 10.38 |
| 24Q2 (19) | 20.19 | 38.95 | 11.3 | 293.18 | 3.5 | 114.77 | 27.5 | -6.65 | 30.21 | 0 | 0 | 0 | 700.53 | 25.49 | 86.32 | 7.78 | 46.52 | 57.49 | 218.9 | -12.74 | 23.0 | 10.15 | -25.87 | -22.53 | 419.76 | 23.94 | 118.99 | 1.17 | -15.83 | -50.84 | 55.38 | 98.49 | 16.98 | 0.92 | 1.1 | 4.55 | 55.34 | 0.6 | 20.7 | 16.73 | 13.96 | 13.96 | 3.12 | -19.59 | -19.59 | 29.84 | 27.85 | 14.37 | 49.69 | 18.56 | 11.26 | 2.53 | 166.32 | 186.64 | 32.37 | 33.26 | 39.71 | 0.06 | 3.27 | -3.14 |
| 24Q1 (18) | 14.53 | -56.2 | -46.32 | 283.27 | 60.46 | 127.31 | 29.46 | 25.31 | 80.63 | 0 | 0 | 0 | 558.22 | 13.52 | 125.62 | 5.31 | -32.27 | 165.5 | 250.85 | 14.78 | 85.55 | 13.69 | -4.69 | 44.93 | 338.67 | 50.45 | 55.08 | 1.39 | -15.24 | -52.72 | 27.9 | -23.44 | -45.38 | 0.91 | 4.6 | 5.81 | 55.01 | 1.12 | 19.98 | 14.68 | 0.0 | 17.53 | 3.88 | 0.0 | -70.43 | 23.34 | -41.12 | 65.41 | 41.91 | -28.0 | 5.51 | 0.95 | 130.45 | 120.56 | 24.29 | -33.49 | 155.95 | 0.06 | 2.9 | -6.06 |
| 23Q4 (17) | 33.17 | 77.47 | 67.1 | 176.54 | 14.91 | 28.49 | 23.51 | -10.51 | 0 | 0 | 0 | 0 | 491.74 | 21.03 | 37.67 | 7.84 | 14.62 | 361.18 | 218.54 | 3.64 | 26.68 | 14.36 | -5.53 | 44.93 | 225.1 | 15.05 | 3.91 | 1.64 | -18.0 | -45.33 | 36.44 | -13.83 | -55.97 | 0.87 | -4.4 | 0.0 | 54.4 | 2.91 | 18.65 | 14.68 | 0.0 | 17.53 | 3.88 | 0.0 | -70.43 | 39.64 | 20.38 | 26.48 | 58.21 | 13.03 | 2.21 | -3.12 | -667.27 | 19.59 | 36.52 | 9.08 | 32.99 | 0.06 | 1.31 | 4.71 |
| 23Q3 (16) | 18.69 | 3.03 | 13.07 | 153.63 | 12.54 | -34.04 | 26.27 | 24.38 | 0 | 0 | 0 | 0 | 406.3 | 8.06 | 7.54 | 6.84 | 38.46 | 57.24 | 210.87 | 18.49 | 2.62 | 15.20 | 16.05 | 40.88 | 195.66 | 2.08 | -31.76 | 2.0 | -15.97 | -36.31 | 42.29 | -10.67 | -46.42 | 0.91 | 3.41 | 1.11 | 52.86 | 15.29 | 15.29 | 14.68 | 0.0 | 17.53 | 3.88 | 0.0 | -70.43 | 32.93 | 26.22 | 10.54 | 51.5 | 15.32 | -7.02 | 0.55 | 118.84 | 172.37 | 33.48 | 44.5 | 15.33 | 0.06 | -10.03 | -6.68 |
| 23Q2 (15) | 18.14 | -32.99 | 3.01 | 136.51 | 9.54 | -42.96 | 21.12 | 29.49 | 0 | 0 | 0 | 0 | 375.99 | 51.96 | -16.21 | 4.94 | 147.0 | -30.13 | 177.97 | 31.64 | -7.3 | 13.10 | 38.69 | 40.94 | 191.68 | -12.23 | -40.71 | 2.38 | -19.05 | -18.77 | 47.34 | -7.32 | -36.55 | 0.88 | 2.33 | 4.76 | 45.85 | 0.0 | 0.0 | 14.68 | 17.53 | 17.53 | 3.88 | -70.43 | -70.43 | 26.09 | 84.9 | 2.56 | 44.66 | 12.44 | -12.52 | -2.92 | 36.8 | 58.17 | 23.17 | 144.15 | 25.51 | 0.07 | 0.16 | -7.1 |
| 23Q1 (14) | 27.07 | 36.37 | 70.79 | 124.62 | -9.3 | -47.44 | 16.31 | 0 | 0 | 0 | 0 | 0 | 247.42 | -30.73 | -55.58 | 2.0 | 17.65 | -77.68 | 135.19 | -21.64 | -39.78 | 9.45 | -4.69 | -9.93 | 218.39 | 0.81 | -10.75 | 2.94 | -2.0 | 13.51 | 51.08 | -38.28 | -30.1 | 0.86 | -1.15 | 6.17 | 45.85 | 0.0 | 0.0 | 12.49 | 0.0 | 29.83 | 13.12 | 0.0 | 19.6 | 14.11 | -54.98 | -39.7 | 39.72 | -30.25 | -9.69 | -4.62 | -19.07 | 54.97 | 9.49 | -65.44 | -27.78 | 0.07 | 14.7 | -10.12 |
| 22Q4 (13) | 19.85 | 20.08 | 13.3 | 137.4 | -41.01 | -47.47 | 0 | 0 | 0 | 0 | 0 | 0 | 357.19 | -5.46 | -31.38 | 1.7 | -60.92 | -75.18 | 172.52 | -16.04 | -15.72 | 9.91 | -8.17 | 1.07 | 216.63 | -24.45 | -26.77 | 3.0 | -4.46 | 20.0 | 82.76 | 4.85 | 39.16 | 0.87 | -3.33 | 11.54 | 45.85 | 0.0 | 7.0 | 12.49 | 0.0 | 29.83 | 13.12 | 0.0 | 19.6 | 31.34 | 5.2 | -0.73 | 56.95 | 2.82 | 9.18 | -3.88 | -410.53 | 70.43 | 27.46 | -5.41 | 48.83 | 0.06 | -9.71 | -22.47 |
| 22Q3 (12) | 16.53 | -6.13 | -25.17 | 232.91 | -2.68 | 10.69 | 0 | 0 | 0 | 0 | 0 | 0 | 377.83 | -15.8 | -29.91 | 4.35 | -38.47 | -43.65 | 205.49 | 7.04 | 12.4 | 10.79 | 16.1 | 16.32 | 286.72 | -11.31 | 20.68 | 3.14 | 7.17 | 22.66 | 78.93 | 5.79 | 31.95 | 0.9 | 7.14 | 13.92 | 45.85 | 0.0 | 7.0 | 12.49 | 0.0 | 29.83 | 13.12 | 0.0 | 19.6 | 29.79 | 17.1 | 20.46 | 55.39 | 8.5 | 22.22 | -0.76 | 89.11 | 93.98 | 29.03 | 57.26 | 139.92 | 0.06 | -10.44 | -13.8 |
| 22Q2 (11) | 17.61 | 11.1 | -37.99 | 239.33 | 0.94 | 18.49 | 0 | 0 | 0 | 0 | 0 | 0 | 448.72 | -19.44 | -14.38 | 7.07 | -21.09 | -12.82 | 191.98 | -14.49 | -6.86 | 9.30 | -11.36 | -19.5 | 323.29 | 32.12 | 66.49 | 2.93 | 13.13 | 12.69 | 74.61 | 2.09 | 24.68 | 0.84 | 3.7 | 6.33 | 45.85 | 0.0 | 7.0 | 12.49 | 29.83 | 55.74 | 13.12 | 19.6 | 75.64 | 25.44 | 8.72 | 15.11 | 51.05 | 16.08 | 35.77 | -6.98 | 31.97 | 44.03 | 18.46 | 40.49 | 91.69 | 0.07 | -3.1 | -13.74 |
| 22Q1 (10) | 15.85 | -9.53 | 36.05 | 237.11 | -9.35 | 12.14 | 0 | 0 | 0 | 0 | 0 | 0 | 557.0 | 7.01 | 10.59 | 8.96 | 30.8 | 46.17 | 224.5 | 9.68 | 1.67 | 10.49 | 6.95 | -26.09 | 244.7 | -17.28 | 66.73 | 2.59 | 3.6 | -5.13 | 73.08 | 22.89 | 19.31 | 0.81 | 3.85 | 0.0 | 45.85 | 7.0 | 21.14 | 9.62 | 0.0 | 19.95 | 10.97 | 0.0 | 46.85 | 23.4 | -25.88 | 66.43 | 43.98 | -15.68 | 48.78 | -10.26 | 21.8 | 5.96 | 13.14 | -28.78 | 317.14 | 0.07 | -1.06 | -24.45 |
| 21Q4 (9) | 17.52 | -20.69 | -0.45 | 261.58 | 24.31 | 39.46 | 0 | 0 | 0 | 0 | 0 | 0 | 520.53 | -3.44 | 28.96 | 6.85 | -11.27 | 31.98 | 204.69 | 11.96 | 18.44 | 9.81 | 5.69 | -21.97 | 295.81 | 24.5 | 104.13 | 2.5 | -2.34 | -26.04 | 59.47 | -0.59 | 1.71 | 0.78 | -1.27 | -3.7 | 42.85 | 0.0 | 13.21 | 9.62 | 0.0 | 19.95 | 10.97 | 0.0 | 46.85 | 31.57 | 27.66 | 63.74 | 52.16 | 15.09 | 49.97 | -13.12 | -3.88 | -19.6 | 18.45 | 52.48 | 122.02 | 0.07 | 0.39 | -11.5 |
| 21Q3 (8) | 22.09 | -22.22 | 75.32 | 210.42 | 4.18 | 47.2 | 0 | 0 | -100.0 | 0 | 0 | 0 | 539.08 | 2.86 | 52.43 | 7.72 | -4.81 | 69.3 | 182.82 | -11.3 | 14.11 | 9.28 | -19.65 | -25.11 | 237.59 | 22.36 | 181.74 | 2.56 | -1.54 | -88.78 | 59.82 | -0.03 | 206.61 | 0.79 | 0.0 | -3.66 | 42.85 | 0.0 | 13.21 | 9.62 | 19.95 | 19.95 | 10.97 | 46.85 | 46.85 | 24.73 | 11.9 | 75.76 | 45.32 | 20.53 | 53.26 | -12.63 | -1.28 | -30.75 | 12.1 | 25.65 | 174.38 | 0.07 | -10.38 | -17.13 |
| 21Q2 (7) | 28.4 | 143.78 | 134.71 | 201.98 | -4.48 | 28.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 524.09 | 4.05 | 77.48 | 8.11 | 32.3 | 145.76 | 206.12 | -6.65 | 43.86 | 11.55 | -18.62 | 0 | 194.18 | 32.31 | 57.93 | 2.6 | -4.76 | -88.34 | 59.84 | -2.3 | 143.25 | 0.79 | -2.47 | -12.22 | 42.85 | 13.21 | 13.21 | 8.02 | 0.0 | 0.0 | 7.47 | 0.0 | 0.0 | 22.1 | 57.18 | 132.39 | 37.6 | 27.2 | 50.34 | -12.47 | -14.3 | -45.34 | 9.63 | 205.71 | 935.48 | 0.08 | -15.13 | -5.42 |
| 21Q1 (6) | 11.65 | -33.81 | -14.96 | 211.45 | 12.74 | 36.03 | 0 | 0 | -100.0 | 0 | 0 | 0 | 503.68 | 24.79 | 56.17 | 6.13 | 18.11 | 110.65 | 220.81 | 27.77 | 35.92 | 14.19 | 12.9 | 0 | 146.76 | 1.28 | 65.66 | 2.73 | -19.23 | -87.55 | 61.25 | 4.75 | 126.77 | 0.81 | 0.0 | -20.59 | 37.85 | 0.0 | 0.0 | 8.02 | 0.0 | 18.99 | 7.47 | 0.0 | 29.91 | 14.06 | -27.07 | 51.84 | 29.56 | -15.01 | 35.91 | -10.91 | 0.55 | -49.66 | 3.15 | -62.09 | 59.9 | 0.10 | 15.89 | 24.54 |
| 20Q4 (5) | 17.6 | 39.68 | 48.52 | 187.56 | 31.21 | 56.65 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 403.63 | 14.13 | 25.49 | 5.19 | 13.82 | 53.1 | 172.82 | 7.87 | 34.1 | 12.57 | 1.44 | 0 | 144.91 | 71.84 | 93.21 | 3.38 | -85.18 | -84.18 | 58.47 | 199.69 | 121.81 | 0.81 | -1.22 | -27.03 | 37.85 | 0.0 | 0.0 | 8.02 | 0.0 | 18.99 | 7.47 | 0.0 | 29.91 | 19.28 | 37.03 | 16.71 | 34.78 | 17.62 | 19.89 | -10.97 | -13.56 | -46.85 | 8.31 | 88.44 | -8.18 | 0.08 | -5.99 | 0.4 |
| 20Q3 (4) | 12.6 | 4.13 | 0.0 | 142.95 | -9.36 | 0.0 | 15.81 | 39.79 | 0.0 | 0 | 0 | 0.0 | 353.65 | 19.76 | 0.0 | 4.56 | 38.18 | 0.0 | 160.21 | 11.82 | 0.0 | 12.39 | 0 | 0.0 | 84.33 | -31.41 | 0.0 | 22.81 | 2.29 | 0.0 | 19.51 | -20.69 | 0.0 | 0.82 | -8.89 | 0.0 | 37.85 | 0.0 | 0.0 | 8.02 | 0.0 | 0.0 | 7.47 | 0.0 | 0.0 | 14.07 | 47.95 | 0.0 | 29.57 | 18.23 | 0.0 | -9.66 | -12.59 | 0.0 | 4.41 | 374.19 | 0.0 | 0.09 | 2.28 | 0.0 |
