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) | 109.88 | 13.14 | 71.87 | 22.73 | 0.54 | 92.86 | 0 | 0 | 189.34 | -13.85 | 10.94 | -25.68 | 68.57 | -6.41 | 36.22 | 8.63 | 17.79 | -14.59 | 0 | 0 | 5.75 | 518.28 | 3.73 | -0.53 | 27.12 | 0.0 | 18.77 | 8.5 | 7.19 | -26.26 | 75.92 | 7.4 | 101.88 | 4.25 | -10.35 | 0 | 65.57 | 3.26 | 0.04 | 0.38 |
| 2022 (9) | 97.12 | 11.16 | 58.56 | 1.83 | 0.28 | -93.95 | 0 | 0 | 219.77 | -20.08 | 14.72 | -34.84 | 73.27 | -36.9 | 33.34 | -21.04 | 20.83 | -29.08 | 0 | 0 | 0.93 | -88.77 | 3.75 | -0.27 | 27.12 | 0.0 | 17.3 | 15.03 | 9.75 | 11.3 | 70.69 | 2.93 | 97.73 | 5.68 | -7.19 | 0 | 63.5 | 7.75 | 0.04 | 2.77 |
| 2021 (8) | 87.37 | -12.55 | 57.51 | 126.86 | 4.63 | -73.48 | 0 | 0 | 275.0 | 20.37 | 22.59 | 17.72 | 116.12 | 21.97 | 42.23 | 1.34 | 29.37 | 20.81 | 0 | 0 | 8.28 | -83.42 | 3.76 | -0.27 | 27.12 | 0.0 | 15.04 | 14.98 | 8.76 | -22.75 | 68.68 | 25.7 | 92.48 | 16.97 | -9.75 | 0 | 58.93 | 28.44 | 0.04 | 8.54 |
| 2020 (7) | 99.91 | 19.58 | 25.35 | -13.27 | 17.46 | 13.67 | 0 | 0 | 228.47 | 5.28 | 19.19 | 79.35 | 95.2 | 17.33 | 41.67 | 11.45 | 24.31 | 6.62 | 1.83 | -0.54 | 49.94 | 16.55 | 3.77 | 0.0 | 27.12 | 0.0 | 13.08 | 8.19 | 11.34 | 106.93 | 54.64 | 12.54 | 79.06 | 19.57 | -8.76 | 0 | 45.88 | 23.3 | 0.04 | -10.23 |
| 2019 (6) | 83.55 | 17.26 | 29.23 | 12.12 | 15.36 | 0.46 | 0 | 0 | 217.02 | -5.88 | 10.7 | -0.28 | 81.14 | -4.45 | 37.39 | 1.52 | 22.8 | -3.31 | 1.84 | -0.54 | 42.85 | 49.3 | 3.77 | -0.26 | 27.12 | 0.0 | 12.09 | 9.81 | 5.48 | 72.87 | 48.55 | 1.42 | 66.12 | 6.56 | -11.34 | 0 | 37.21 | -12.22 | 0.04 | -78.27 |
| 2018 (5) | 71.25 | 1.04 | 26.07 | -29.77 | 15.29 | 173.52 | 0 | 0 | 230.58 | 2.43 | 10.73 | 54.17 | 84.92 | 12.03 | 36.83 | 9.37 | 23.58 | 10.03 | 1.85 | -1.07 | 28.7 | 22.44 | 3.78 | 0.27 | 27.12 | 0.0 | 11.01 | 6.69 | 3.17 | 70.43 | 47.87 | 11.92 | 62.05 | 12.94 | -5.48 | 0 | 42.39 | 7.05 | 0.19 | -13.41 |
| 2017 (4) | 70.52 | -8.46 | 37.12 | -24.0 | 5.59 | -4.28 | 0 | 0 | 225.1 | 3.27 | 6.96 | -14.39 | 75.8 | 3.2 | 33.67 | -0.06 | 21.43 | -5.59 | 1.87 | -1.06 | 23.44 | -14.33 | 3.77 | -0.79 | 27.12 | 0.0 | 10.32 | 8.52 | 1.86 | 0 | 42.77 | 1.45 | 54.94 | 6.35 | -3.17 | 0 | 39.6 | -1.74 | 0.22 | -1.56 |
| 2016 (3) | 77.04 | -6.16 | 48.84 | -24.91 | 5.84 | -20.22 | 0 | 0 | 217.98 | -2.9 | 8.13 | -25.34 | 73.45 | 1.63 | 33.70 | 4.67 | 22.7 | 30.01 | 1.89 | -2.07 | 27.36 | 108.22 | 3.8 | -0.52 | 27.12 | 0.0 | 9.51 | 12.95 | 0 | 0 | 42.16 | 3.97 | 51.66 | 5.49 | -1.86 | 0 | 40.3 | -13.31 | 0.23 | 7.46 |
| 2015 (2) | 82.1 | -5.62 | 65.04 | -14.34 | 7.32 | -23.43 | 0 | 0 | 224.5 | -5.94 | 10.89 | -31.03 | 72.27 | -10.06 | 32.19 | -4.37 | 17.46 | -7.28 | 1.93 | -2.53 | 13.14 | -32.16 | 3.82 | 0.79 | 27.12 | -1.38 | 8.42 | 23.1 | 0 | 0 | 40.55 | -1.0 | 48.97 | 2.45 | 5.94 | -22.15 | 46.49 | -4.32 | 0.21 | 0.95 |
| 2014 (1) | 86.99 | 0.42 | 75.93 | 6.51 | 9.56 | -6.46 | 0 | 0 | 238.69 | 14.01 | 15.79 | 37.3 | 80.35 | 15.88 | 33.66 | 1.64 | 18.83 | 24.45 | 1.98 | -1.98 | 19.37 | -30.2 | 3.79 | -1.04 | 27.5 | 0.0 | 6.84 | 20.21 | 0 | 0 | 40.96 | 18.83 | 47.8 | 19.05 | 7.63 | 80.81 | 48.59 | 25.59 | 0.21 | -5.2 |
| 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) | 107.51 | 3.48 | 15.18 | 49.77 | -9.06 | -26.22 | 3.34 | 39.75 | 1352.17 | 0 | 0 | 0 | 46.47 | -2.13 | -9.96 | 2.0 | -6.98 | -32.89 | 68.05 | -2.65 | -20.5 | 38.17 | 0.16 | -13.81 | 21.02 | -3.27 | 11.57 | 0 | 0 | 0 | 16.09 | 31.13 | 407.57 | 3.85 | 1.85 | 2.94 | 27.12 | 0.0 | 0.0 | 19.86 | 0.0 | 5.81 | 10.35 | 0.0 | 43.95 | 74.2 | 2.77 | 2.44 | 104.42 | 1.95 | 6.13 | -1.93 | 58.49 | 71.45 | 72.27 | 6.99 | 10.05 | 0.04 | -1.26 | -6.86 |
| 24Q2 (19) | 103.89 | -4.14 | 16.8 | 54.73 | -8.16 | -7.32 | 2.39 | 43.11 | 939.13 | 0 | 0 | 0 | 47.48 | 13.75 | -6.15 | 2.15 | 95.45 | -22.94 | 69.9 | 5.94 | -11.5 | 38.11 | 7.74 | -11.07 | 21.73 | 19.59 | 18.23 | 0 | 0 | 0 | 12.27 | 18.55 | 281.06 | 3.78 | 0.8 | 1.07 | 27.12 | 0.0 | 0.0 | 19.86 | 5.81 | 5.81 | 10.35 | 43.95 | 43.95 | 72.2 | -6.26 | 3.96 | 102.42 | -0.54 | 7.35 | -4.65 | 27.23 | 61.06 | 67.55 | -4.36 | 17.46 | 0.04 | -3.06 | -6.69 |
| 24Q1 (18) | 108.38 | -1.37 | 11.09 | 59.59 | -17.09 | 1.92 | 1.67 | 209.26 | 406.06 | 0 | 0 | 0 | 41.74 | -2.04 | -6.29 | 1.1 | -68.57 | -34.13 | 65.98 | -3.78 | -7.12 | 35.37 | -2.33 | -2.94 | 18.17 | 2.14 | -7.48 | 0 | 0 | 0 | 10.35 | 80.0 | 1076.14 | 3.75 | 0.54 | 0.0 | 27.12 | 0.0 | 0.0 | 18.77 | 0.0 | 8.5 | 7.19 | 0.0 | -26.26 | 77.02 | 1.45 | 6.44 | 102.98 | 1.08 | 3.59 | -6.39 | 38.26 | -0.47 | 70.63 | 7.72 | 7.02 | 0.04 | -3.18 | -1.95 |
| 23Q4 (17) | 109.88 | 17.72 | 13.14 | 71.87 | 6.54 | 22.73 | 0.54 | 134.78 | 92.86 | 0 | 0 | 0 | 42.61 | -17.44 | -8.48 | 3.5 | 17.45 | 2.94 | 68.57 | -19.89 | -6.41 | 36.21 | -18.22 | 8.62 | 17.79 | -5.57 | -14.59 | 0 | 0 | 0 | 5.75 | 81.39 | 518.28 | 3.73 | -0.27 | -0.53 | 27.12 | 0.0 | 0.0 | 18.77 | 0.0 | 8.5 | 7.19 | 0.0 | -26.26 | 75.92 | 4.82 | 7.4 | 101.88 | 3.55 | 4.25 | -10.35 | -53.11 | -43.95 | 65.57 | -0.15 | 3.26 | 0.04 | 0.51 | 0.38 |
| 23Q3 (16) | 93.34 | 4.94 | -7.61 | 67.46 | 14.24 | -2.2 | 0.23 | 0.0 | -34.29 | 0 | 0 | 0 | 51.61 | 2.02 | 21.04 | 2.98 | 6.81 | -2.61 | 85.6 | 8.38 | 11.13 | 44.28 | 3.35 | 40.86 | 18.84 | 2.5 | -10.16 | 0 | 0 | 0 | 3.17 | -1.55 | 213.86 | 3.74 | 0.0 | -0.53 | 27.12 | 0.0 | 0.0 | 18.77 | 0.0 | 8.5 | 7.19 | 0.0 | -26.26 | 72.43 | 4.29 | 7.67 | 98.39 | 3.12 | 4.33 | -6.76 | 43.38 | -40.25 | 65.67 | 14.19 | 5.16 | 0.04 | -1.09 | -0.96 |
| 23Q2 (15) | 88.95 | -8.83 | 2.35 | 59.05 | 0.99 | -3.51 | 0.23 | -30.3 | -23.33 | 0 | 0 | 0 | 50.59 | 13.58 | -17.35 | 2.79 | 67.07 | -17.21 | 78.98 | 11.18 | -25.02 | 42.85 | 17.58 | 12.45 | 18.38 | -6.42 | -28.26 | 0 | 0 | 0 | 3.22 | 265.91 | 10633.33 | 3.74 | -0.27 | -0.8 | 27.12 | 0.0 | 0.0 | 18.77 | 8.5 | 8.5 | 7.19 | -26.26 | -26.26 | 69.45 | -4.02 | 8.16 | 95.41 | -4.02 | 4.56 | -11.94 | -87.74 | -92.58 | 57.51 | -12.86 | -0.86 | 0.04 | 1.87 | -1.49 |
| 23Q1 (14) | 97.56 | 0.45 | 8.34 | 58.47 | -0.15 | -3.08 | 0.33 | 17.86 | -83.25 | 0 | 0 | 0 | 44.54 | -4.34 | -35.78 | 1.67 | -50.88 | -65.85 | 71.04 | -3.04 | -39.18 | 36.44 | 9.3 | -11.85 | 19.64 | -5.71 | -35.33 | 0 | 0 | 0 | 0.88 | -5.38 | -75.42 | 3.75 | 0.0 | -0.27 | 27.12 | 0.0 | 0.0 | 17.3 | 0.0 | 15.03 | 9.75 | 0.0 | 11.3 | 72.36 | 2.36 | -1.64 | 99.41 | 1.72 | 2.1 | -6.36 | 11.54 | -71.89 | 66.0 | 3.94 | -5.54 | 0.04 | -0.89 | 4.4 |
| 22Q4 (13) | 97.12 | -3.87 | 11.16 | 58.56 | -15.11 | 1.83 | 0.28 | -20.0 | -93.95 | 0 | 0 | 0 | 46.56 | 9.19 | -35.17 | 3.4 | 11.11 | -64.77 | 73.27 | -4.88 | -36.9 | 33.34 | 6.05 | -21.04 | 20.83 | -0.67 | -29.08 | 0 | 0 | 0 | 0.93 | -7.92 | -88.77 | 3.75 | -0.27 | -0.27 | 27.12 | 0.0 | 0.0 | 17.3 | 0.0 | 15.03 | 9.75 | 0.0 | 11.3 | 70.69 | 5.08 | 2.93 | 97.73 | 3.63 | 5.68 | -7.19 | -49.17 | 26.26 | 63.5 | 1.68 | 7.75 | 0.04 | -0.83 | 2.77 |
| 22Q3 (12) | 101.03 | 16.25 | 30.14 | 68.98 | 12.71 | 24.69 | 0.35 | 16.67 | -93.01 | 0 | 0 | 0 | 42.64 | -30.34 | -42.41 | 3.06 | -9.2 | -29.33 | 77.03 | -26.87 | -33.69 | 31.44 | -17.5 | -28.73 | 20.97 | -18.15 | -32.51 | 0 | 0 | 0 | 1.01 | 3266.67 | -94.47 | 3.76 | -0.27 | -0.27 | 27.12 | 0.0 | 0.0 | 17.3 | 0.0 | 15.03 | 9.75 | 0.0 | 11.3 | 67.27 | 4.77 | 13.96 | 94.31 | 3.35 | 13.86 | -4.82 | 22.26 | 58.05 | 62.45 | 7.65 | 31.36 | 0.04 | -1.61 | -0.78 |
| 22Q2 (11) | 86.91 | -3.49 | -1.87 | 61.2 | 1.44 | 113.69 | 0.3 | -84.77 | -98.72 | 0 | 0 | 0 | 61.21 | -11.75 | -9.12 | 3.37 | -31.08 | -31.78 | 105.33 | -9.83 | 0.62 | 38.10 | -7.83 | -8.67 | 25.62 | -15.64 | -22.1 | 0 | 0 | -100.0 | 0.03 | -99.16 | -99.9 | 3.77 | 0.27 | -0.26 | 27.12 | 0.0 | 0.0 | 17.3 | 15.03 | 32.26 | 9.75 | 11.3 | -14.02 | 64.21 | -12.72 | 18.67 | 91.25 | -6.29 | 16.2 | -6.2 | -67.57 | 45.28 | 58.01 | -16.97 | 35.6 | 0.04 | 7.96 | 8.14 |
| 22Q1 (10) | 90.05 | 3.07 | -11.37 | 60.33 | 4.9 | 114.01 | 1.97 | -57.45 | -89.64 | 0 | 0 | 0 | 69.36 | -3.43 | 12.25 | 4.89 | -49.33 | 32.88 | 116.81 | 0.59 | 14.53 | 41.34 | -2.1 | -1.79 | 30.37 | 3.4 | 7.81 | 0 | 0 | -100.0 | 3.58 | -56.76 | -92.39 | 3.76 | 0.0 | -0.53 | 27.12 | 0.0 | 0.0 | 15.04 | 0.0 | 14.98 | 8.76 | 0.0 | -22.75 | 73.57 | 7.12 | 26.15 | 97.37 | 5.29 | 17.68 | -3.7 | 62.05 | 62.09 | 69.87 | 18.56 | 43.88 | 0.04 | -2.44 | 7.87 |
| 21Q4 (9) | 87.37 | 12.55 | -12.55 | 57.51 | 3.96 | 126.86 | 4.63 | -7.58 | -73.48 | 0 | 0 | 0 | 71.82 | -3.0 | 19.36 | 9.65 | 122.86 | 216.39 | 116.12 | -0.04 | 21.97 | 42.23 | -4.28 | 1.34 | 29.37 | -5.47 | 20.81 | 0 | 0 | -100.0 | 8.28 | -54.68 | -83.42 | 3.76 | -0.27 | -0.27 | 27.12 | 0.0 | 0.0 | 15.04 | 0.0 | 14.98 | 8.76 | 0.0 | -22.75 | 68.68 | 16.35 | 25.7 | 92.48 | 11.65 | 16.97 | -9.75 | 15.14 | -11.3 | 58.93 | 23.96 | 28.44 | 0.04 | -4.25 | 8.54 |
| 21Q3 (8) | 77.63 | -12.35 | -10.84 | 55.32 | 93.16 | 67.08 | 5.01 | -78.54 | -75.1 | 0 | 0 | 0 | 74.04 | 9.93 | 20.19 | 4.33 | -12.35 | 11.6 | 116.17 | 10.98 | 22.12 | 44.11 | 5.73 | 2.21 | 31.07 | -5.53 | 39.58 | 0 | -100.0 | -100.0 | 18.27 | -38.32 | -57.21 | 3.77 | -0.26 | 0.27 | 27.12 | 0.0 | 0.0 | 15.04 | 14.98 | 14.98 | 8.76 | -22.75 | -22.75 | 59.03 | 9.09 | 15.34 | 82.83 | 5.48 | 9.56 | -11.49 | -1.41 | 6.2 | 47.54 | 11.13 | 22.12 | 0.04 | 7.23 | 14.44 |
| 21Q2 (7) | 88.57 | -12.82 | 11.44 | 28.64 | 1.6 | -8.93 | 23.35 | 22.83 | 28.51 | 0 | 0 | 0 | 67.35 | 9.0 | 14.66 | 4.94 | 34.24 | 46.59 | 104.68 | 2.64 | 17.14 | 41.72 | -0.88 | 0 | 32.89 | 16.76 | 52.91 | 1.82 | 0.0 | -1.09 | 29.62 | -37.03 | -19.38 | 3.78 | 0.0 | 0.27 | 27.12 | 0.0 | 0.0 | 13.08 | 0.0 | 0.0 | 11.34 | 0.0 | 0.0 | 54.11 | -7.22 | 14.4 | 78.53 | -5.09 | 9.5 | -11.33 | -16.09 | 25.56 | 42.78 | -11.9 | 33.35 | 0.04 | 7.69 | 1.21 |
| 21Q1 (6) | 101.6 | 1.69 | 15.08 | 28.19 | 11.2 | 1.66 | 19.01 | 8.88 | 8.44 | 0 | 0 | 0 | 61.79 | 2.69 | 28.84 | 3.68 | 20.66 | -58.61 | 101.99 | 7.13 | 27.68 | 42.09 | 1.02 | 0 | 28.17 | 15.88 | 19.82 | 1.82 | -0.55 | -1.09 | 47.04 | -5.81 | 23.43 | 3.78 | 0.27 | 0.27 | 27.12 | 0.0 | 0.0 | 13.08 | 0.0 | 8.19 | 11.34 | 0.0 | 106.93 | 58.32 | 6.73 | 1.53 | 82.74 | 4.65 | 10.31 | -9.76 | -11.42 | 25.21 | 48.56 | 5.84 | 9.39 | 0.04 | -1.83 | -1.52 |
| 20Q4 (5) | 99.91 | 14.75 | 19.58 | 25.35 | -23.44 | -13.27 | 17.46 | -13.22 | 13.67 | 0 | 0 | 0 | 60.17 | -2.32 | 15.45 | 3.05 | -21.39 | 68.51 | 95.2 | 0.07 | 17.33 | 41.67 | -3.45 | 0 | 24.31 | 9.21 | 6.62 | 1.83 | 0.0 | -0.54 | 49.94 | 16.96 | 16.55 | 3.77 | 0.27 | 0.0 | 27.12 | 0.0 | 0.0 | 13.08 | 0.0 | 8.19 | 11.34 | 0.0 | 106.93 | 54.64 | 6.76 | 12.54 | 79.06 | 4.58 | 19.57 | -8.76 | 28.49 | 22.75 | 45.88 | 17.85 | 23.3 | 0.04 | 0.95 | -10.23 |
| 20Q3 (4) | 87.07 | 9.55 | 0.0 | 33.11 | 5.28 | 0.0 | 20.12 | 10.73 | 0.0 | 0 | 0 | 0.0 | 61.6 | 4.87 | 0.0 | 3.88 | 15.13 | 0.0 | 95.13 | 6.46 | 0.0 | 43.16 | 0 | 0.0 | 22.26 | 3.49 | 0.0 | 1.83 | -0.54 | 0.0 | 42.7 | 16.22 | 0.0 | 3.76 | -0.27 | 0.0 | 27.12 | 0.0 | 0.0 | 13.08 | 0.0 | 0.0 | 11.34 | 0.0 | 0.0 | 51.18 | 8.2 | 0.0 | 75.6 | 5.41 | 0.0 | -12.25 | 19.51 | 0.0 | 38.93 | 21.35 | 0.0 | 0.04 | -5.17 | 0.0 |
