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) | 142.2 | -16.52 | 21.06 | 0 | 34.99 | 11187.1 | 0 | 0 | 482.22 | -19.97 | 36.24 | -32.9 | 96.22 | 32.96 | 19.95 | 66.14 | 244.1 | 19.72 | 40.63 | 9.99 | 0.89 | -97.51 | 2.34 | -37.6 | 20.48 | 3.07 | 65.64 | 3.4 | 2.23 | 0 | 240.22 | 6.27 | 308.08 | 6.41 | -3.63 | 0 | 236.59 | 5.68 | 0.00 | 0 |
| 2022 (9) | 170.34 | -10.54 | 0 | 0 | 0.31 | 0.0 | 0 | 0 | 602.56 | -3.68 | 54.01 | -33.71 | 72.37 | -17.09 | 12.01 | -13.93 | 203.9 | 4.58 | 36.94 | -11.1 | 35.76 | -0.06 | 3.75 | 19.05 | 19.87 | 0.81 | 63.48 | 14.79 | 0 | 0 | 226.05 | 1.32 | 289.53 | 3.42 | -2.17 | 0 | 223.88 | -0.11 | 0.00 | 0 |
| 2021 (8) | 190.41 | 27.27 | 4.39 | -70.34 | 0.31 | 3.33 | 0 | 0 | 625.57 | 28.99 | 81.47 | -6.35 | 87.29 | 45.05 | 13.95 | 12.45 | 194.97 | 92.26 | 41.55 | 3.67 | 35.78 | 1725.51 | 3.15 | 0.32 | 19.71 | 0.0 | 55.3 | 28.4 | 1.56 | -11.36 | 223.1 | 0.13 | 279.96 | 4.6 | 1.03 | 0 | 224.13 | 1.34 | 0.00 | 0 |
| 2020 (7) | 149.61 | 46.6 | 14.8 | 0 | 0.3 | 0 | 0 | 0 | 484.97 | 8.51 | 86.99 | 91.48 | 60.18 | 1.42 | 12.41 | -6.54 | 101.41 | -12.07 | 40.08 | 143.8 | 1.96 | 0 | 3.14 | 17.16 | 19.71 | 0.0 | 43.07 | 11.84 | 1.76 | -53.81 | 222.81 | 35.76 | 267.64 | 29.65 | -1.65 | 0 | 221.16 | 36.22 | 0.00 | 0 |
| 2019 (6) | 102.05 | -28.01 | 0 | 0 | 0 | 0 | 0 | 0 | 446.93 | 9.57 | 45.43 | 5.21 | 59.34 | 13.16 | 13.28 | 3.27 | 115.33 | 52.21 | 16.44 | 10.04 | 0 | 0 | 2.68 | 75.16 | 19.71 | 0.0 | 38.51 | 12.64 | 3.81 | 0 | 164.12 | 7.77 | 206.44 | 10.71 | -1.76 | 0 | 162.36 | 9.35 | 0.00 | 0 |
| 2018 (5) | 141.76 | 0.24 | 0 | 0 | 0 | 0 | 0 | 0 | 407.88 | -2.57 | 43.18 | -25.05 | 52.44 | -8.5 | 12.86 | -6.08 | 75.77 | 5.35 | 14.94 | -12.63 | 0 | 0 | 1.53 | -29.82 | 19.71 | 0.0 | 34.19 | 20.26 | 0 | 0 | 152.29 | 4.87 | 186.47 | 7.22 | -3.81 | 0 | 148.48 | 1.99 | 0.00 | 0 |
| 2017 (4) | 141.42 | -5.46 | 0 | 0 | 0 | 0 | 0 | 0 | 418.65 | -4.38 | 57.61 | 18.37 | 57.31 | 19.37 | 13.69 | 24.84 | 71.92 | 37.73 | 17.1 | 36.04 | 0 | 0 | 2.18 | -1.8 | 19.71 | 0.0 | 28.43 | 20.67 | 0.26 | -76.58 | 145.22 | 21.75 | 173.91 | 20.8 | 0.36 | 0 | 145.58 | 22.32 | 0.00 | 0 |
| 2016 (3) | 149.58 | 20.57 | 5.81 | 194.92 | 0 | 0 | 0 | 0 | 437.83 | 17.04 | 48.67 | 21.68 | 48.01 | 8.28 | 10.97 | -7.49 | 52.22 | -0.55 | 12.57 | 77.29 | 0 | 0 | 2.22 | 11.56 | 19.71 | -0.15 | 23.56 | 20.45 | 1.11 | 2120.0 | 119.28 | 19.4 | 143.96 | 20.46 | -0.26 | 0 | 119.02 | 20.48 | 0.00 | -97.99 |
| 2015 (2) | 124.06 | 44.96 | 1.97 | 0 | 0 | 0 | 0 | 0 | 374.09 | 13.98 | 40.0 | 24.96 | 44.34 | 9.35 | 11.85 | -4.07 | 52.51 | -5.17 | 7.09 | -3.27 | 0 | 0 | 1.99 | 56.69 | 19.74 | 6.42 | 19.56 | 19.56 | 0.05 | -54.55 | 99.9 | 17.07 | 119.51 | 17.4 | -1.11 | 0 | 98.79 | 15.84 | 0.01 | -30.29 |
| 2014 (1) | 85.58 | -1.85 | 0 | 0 | 0 | 0 | 0 | 0 | 328.2 | 4.53 | 32.01 | 0.95 | 40.55 | 13.17 | 12.36 | 8.27 | 55.37 | -2.43 | 7.33 | 281.77 | 0 | 0 | 1.27 | -5.93 | 18.55 | 2.77 | 16.36 | 24.03 | 0.11 | 22.22 | 85.33 | 13.0 | 101.8 | 14.65 | -0.05 | 0 | 85.28 | 13.1 | 0.02 | -67.14 |
| 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) | 149.19 | -3.85 | 7.39 | 21.9 | 16.55 | 655.17 | 35.15 | 0.2 | 12918.52 | 0 | 0 | 0 | 139.43 | -12.28 | 12.54 | 6.91 | -71.81 | -19.46 | 89.61 | -14.5 | 4.21 | 14.43 | -16.64 | -24.9 | 285.04 | -6.27 | 33.63 | 58.63 | -2.33 | 83.51 | 56.56 | 0.3 | 58.92 | 2.61 | -6.79 | 8.75 | 20.54 | 0.29 | 0.39 | 73.45 | 7.1 | 11.9 | 2.88 | -20.66 | 29.15 | 242.62 | -9.08 | 10.6 | 318.96 | -5.93 | 11.05 | -2.84 | 1.39 | -68.05 | 239.78 | -9.16 | 10.15 | 0.00 | 3.76 | 0 |
| 24Q2 (19) | 155.17 | 9.72 | 26.09 | 18.79 | -49.73 | 0 | 35.08 | 0.2 | 11216.13 | 0 | 0 | 0 | 158.95 | -3.82 | 58.84 | 24.51 | 1.28 | 455.78 | 104.81 | 5.69 | 61.02 | 17.31 | -4.59 | 24.84 | 304.11 | 0.84 | 47.7 | 60.03 | 15.26 | 110.85 | 56.39 | 0.28 | 57.73 | 2.8 | -14.37 | -6.98 | 20.48 | 0.0 | 1.69 | 68.58 | 4.48 | 5.56 | 3.63 | 62.78 | 67.28 | 266.85 | 8.18 | 21.08 | 339.05 | 7.79 | 17.92 | -2.88 | 1.03 | -29.15 | 263.97 | 8.29 | 21.0 | 0.00 | -5.21 | 0 |
| 24Q1 (18) | 141.42 | -0.55 | 45.45 | 37.38 | 77.49 | 0 | 35.01 | 0.06 | 11193.55 | 0 | 0 | 0 | 165.26 | 4.94 | 63.98 | 24.2 | 16.12 | 900.0 | 99.17 | 3.07 | 64.43 | 18.14 | -9.09 | 60.1 | 301.58 | 23.55 | 43.05 | 52.08 | 28.18 | 69.04 | 56.23 | 6217.98 | 57.29 | 3.27 | 39.74 | 7.92 | 20.48 | 0.0 | 2.61 | 65.64 | 0.0 | 3.4 | 2.23 | 0.0 | 0 | 246.68 | 2.69 | 12.31 | 314.55 | 2.1 | 11.1 | -2.91 | 19.83 | -185.29 | 243.77 | 3.03 | 11.5 | 0.00 | 0 | 0 |
| 23Q4 (17) | 142.2 | 2.36 | -16.52 | 21.06 | 626.21 | 0 | 34.99 | 12859.26 | 11187.1 | 0 | 0 | 0 | 157.48 | 27.11 | 28.14 | 20.84 | 142.89 | 860.37 | 96.22 | 11.9 | 32.96 | 19.95 | 3.87 | 66.14 | 244.1 | 14.43 | 19.72 | 40.63 | 27.17 | 9.99 | 0.89 | -97.5 | -97.51 | 2.34 | -2.5 | -37.6 | 20.48 | 0.1 | 3.07 | 65.64 | 0.0 | 3.4 | 2.23 | 0.0 | 0 | 240.22 | 9.5 | 6.27 | 308.08 | 7.26 | 6.41 | -3.63 | -114.79 | -67.28 | 236.59 | 8.69 | 5.68 | 0.00 | 0 | 0 |
| 23Q3 (16) | 138.92 | 12.89 | 1.16 | 2.9 | 0 | 866.67 | 0.27 | -12.9 | -12.9 | 0 | 0 | 0 | 123.89 | 23.8 | -15.0 | 8.58 | 94.56 | -28.02 | 85.99 | 32.11 | -2.56 | 19.21 | 38.56 | 41.05 | 213.31 | 3.6 | 1.21 | 31.95 | 12.22 | -25.63 | 35.59 | -0.45 | -0.48 | 2.4 | -20.27 | -18.92 | 20.46 | 1.59 | 3.81 | 65.64 | 1.03 | 3.4 | 2.23 | 2.76 | 0 | 219.37 | -0.46 | -2.05 | 287.23 | -0.1 | -0.07 | -1.69 | 24.22 | 3.98 | 217.68 | -0.22 | -2.03 | 0.00 | 0 | 0 |
| 23Q2 (15) | 123.06 | 26.57 | -22.29 | 0 | 0 | -100.0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 100.07 | -0.7 | -38.55 | 4.41 | 82.23 | -75.59 | 65.09 | 7.93 | -23.63 | 13.86 | 22.36 | 9.23 | 205.9 | -2.33 | -11.63 | 28.47 | -7.59 | -30.08 | 35.75 | 0.0 | -0.03 | 3.01 | -0.66 | -6.81 | 20.14 | 0.9 | 2.18 | 64.97 | 2.35 | 9.23 | 2.17 | 0 | 0 | 220.39 | 0.34 | -6.13 | 287.53 | 1.56 | -2.29 | -2.23 | -118.63 | -268.94 | 218.16 | -0.21 | -7.6 | 0.00 | 0 | 0 |
| 23Q1 (14) | 97.23 | -42.92 | -24.12 | 0 | 0 | -100.0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 100.78 | -18.0 | -41.08 | 2.42 | 11.52 | -88.92 | 60.31 | -16.66 | -39.71 | 11.33 | -5.66 | -24.36 | 210.82 | 3.39 | -11.35 | 30.81 | -16.59 | -26.76 | 35.75 | -0.03 | -0.06 | 3.03 | -19.2 | 2.36 | 19.96 | 0.45 | 1.27 | 63.48 | 0.0 | 14.79 | 0 | 0 | -100.0 | 219.64 | -2.84 | 0.14 | 283.12 | -2.21 | 2.51 | -1.02 | 53.0 | -128.81 | 218.62 | -2.35 | -1.91 | 0.00 | 0 | 0 |
| 22Q4 (13) | 170.34 | 24.04 | -10.54 | 0 | -100.0 | -100.0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 122.9 | -15.68 | -26.99 | 2.17 | -81.8 | -88.02 | 72.37 | -17.99 | -17.09 | 12.01 | -11.81 | -13.93 | 203.9 | -3.25 | 4.58 | 36.94 | -14.01 | -11.1 | 35.76 | 0.0 | -0.06 | 3.75 | 26.69 | 19.05 | 19.87 | 0.81 | 0.81 | 63.48 | 0.0 | 14.79 | 0 | 0 | -100.0 | 226.05 | 0.94 | 1.32 | 289.53 | 0.73 | 3.42 | -2.17 | -23.3 | -310.68 | 223.88 | 0.76 | -0.11 | 0.00 | 0 | 0 |
| 22Q3 (12) | 137.33 | -13.28 | 20.83 | 0.3 | 0.0 | -98.1 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 145.75 | -10.5 | -13.89 | 11.92 | -34.03 | -50.0 | 88.25 | 3.54 | -6.79 | 13.62 | 7.3 | -15.76 | 210.75 | -9.55 | 20.66 | 42.96 | 5.5 | 15.39 | 35.76 | 0.0 | 1979.07 | 2.96 | -8.36 | 8.42 | 19.71 | 0.0 | 0.0 | 63.48 | 6.72 | 14.79 | 0 | 0 | -100.0 | 223.95 | -4.61 | 9.17 | 287.42 | -2.32 | 9.7 | -1.76 | -233.33 | -69.23 | 222.19 | -5.89 | 8.86 | 0.00 | 0 | 0 |
| 22Q2 (11) | 158.36 | 23.58 | -14.58 | 0.3 | -97.18 | -99.12 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 162.85 | -4.8 | 2.36 | 18.07 | -17.3 | -20.19 | 85.23 | -14.8 | 4.77 | 12.69 | -15.27 | -16.41 | 233.01 | -2.01 | 49.37 | 40.72 | -3.21 | 15.06 | 35.76 | -0.03 | 1886.67 | 3.23 | 9.12 | 14.13 | 19.71 | 0.0 | 0.0 | 59.48 | 7.56 | 14.94 | 0 | -100.0 | -100.0 | 234.78 | 7.04 | 14.82 | 294.26 | 6.54 | 14.11 | 1.32 | -62.71 | 184.62 | 236.1 | 5.94 | 16.36 | 0.00 | 0 | 0 |
| 22Q1 (10) | 128.14 | -32.7 | -0.9 | 10.62 | 141.91 | -64.8 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 171.06 | 1.62 | 32.73 | 21.85 | 20.58 | 29.44 | 100.03 | 14.6 | 38.3 | 14.98 | 7.36 | 0.48 | 237.8 | 21.97 | 80.71 | 42.07 | 1.25 | 15.64 | 35.77 | -0.03 | 1802.66 | 2.96 | -6.03 | 0.68 | 19.71 | 0.0 | 0.0 | 55.3 | 0.0 | 28.4 | 1.56 | 0.0 | -11.36 | 219.33 | -1.69 | -6.88 | 276.19 | -1.35 | -1.48 | 3.54 | 243.69 | 468.75 | 222.87 | -0.56 | -4.99 | 0.00 | 0 | 0 |
| 21Q4 (9) | 190.41 | 67.53 | 27.27 | 4.39 | -72.27 | -70.34 | 0.31 | 0.0 | 3.33 | 0 | 0 | 0 | 168.33 | -0.56 | 31.09 | 18.12 | -23.99 | -52.11 | 87.29 | -7.81 | 45.05 | 13.95 | -13.69 | 12.45 | 194.97 | 11.63 | 92.26 | 41.55 | 11.6 | 3.67 | 35.78 | 1980.23 | 1725.51 | 3.15 | 15.38 | 0.32 | 19.71 | 0.0 | 0.0 | 55.3 | 0.0 | 28.4 | 1.56 | 0.0 | -11.36 | 223.1 | 8.75 | 0.13 | 279.96 | 6.85 | 4.6 | 1.03 | 199.04 | 162.42 | 224.13 | 9.81 | 1.34 | 0.00 | 0 | 0 |
| 21Q3 (8) | 113.66 | -38.69 | -12.2 | 15.83 | -53.71 | 108.84 | 0.31 | 0.0 | 3.33 | 0 | 0 | 0 | 169.27 | 6.39 | 41.84 | 23.84 | 5.3 | 29.99 | 94.68 | 16.39 | 70.04 | 16.17 | 6.46 | 41.77 | 174.66 | 11.96 | 55.42 | 37.23 | 5.2 | 190.18 | 1.72 | -4.44 | -15.27 | 2.73 | -3.53 | 1.87 | 19.71 | 0.0 | 0.0 | 55.3 | 6.86 | 28.4 | 1.56 | -5.45 | -11.36 | 205.14 | 0.33 | 10.7 | 262.0 | 1.6 | 13.84 | -1.04 | 33.33 | 51.17 | 204.1 | 0.59 | 11.42 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 185.39 | 43.38 | 61.66 | 34.2 | 13.36 | 0 | 0.31 | 0.0 | 0 | 0 | 0 | 0 | 159.1 | 23.45 | 46.57 | 22.64 | 34.12 | 91.38 | 81.35 | 12.47 | 57.93 | 15.18 | 1.86 | 0 | 156.0 | 18.55 | 19.43 | 35.39 | -2.72 | 61.67 | 1.8 | -4.26 | 0 | 2.83 | -3.74 | 8.43 | 19.71 | 0.0 | 0.0 | 51.75 | 20.15 | 20.15 | 1.65 | -6.25 | -6.25 | 204.47 | -13.19 | 22.65 | 257.87 | -8.02 | 21.91 | -1.56 | -62.5 | 11.86 | 202.91 | -13.5 | 23.02 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 129.3 | -13.58 | 26.04 | 30.17 | 103.85 | 899.01 | 0.31 | 3.33 | 0 | 0 | 0 | 0 | 128.88 | 0.37 | 0.16 | 16.88 | -55.39 | -11.06 | 72.33 | 20.19 | 3.8 | 14.91 | 20.14 | 0 | 131.59 | 29.76 | -0.1 | 36.38 | -9.23 | 63.21 | 1.88 | -4.08 | 0 | 2.94 | -6.37 | 15.29 | 19.71 | 0.0 | 0.0 | 43.07 | 0.0 | 11.84 | 1.76 | 0.0 | -53.81 | 235.53 | 5.71 | 28.64 | 280.35 | 4.75 | 24.37 | -0.96 | 41.82 | 60.0 | 234.57 | 6.06 | 29.82 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 149.61 | 15.56 | 46.6 | 14.8 | 95.25 | 0 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 128.41 | 7.6 | -2.52 | 37.84 | 106.32 | 202.48 | 60.18 | 8.08 | 1.42 | 12.41 | 8.82 | 0 | 101.41 | -9.76 | -12.07 | 40.08 | 212.39 | 143.8 | 1.96 | -3.45 | 0 | 3.14 | 17.16 | 17.16 | 19.71 | 0.0 | 0.0 | 43.07 | 0.0 | 11.84 | 1.76 | 0.0 | -53.81 | 222.81 | 20.24 | 35.76 | 267.64 | 16.29 | 29.65 | -1.65 | 22.54 | 6.25 | 221.16 | 20.73 | 36.22 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 129.46 | 12.89 | 0.0 | 7.58 | 0 | 0.0 | 0.3 | 0 | 0.0 | 0 | 0 | 0.0 | 119.34 | 9.94 | 0.0 | 18.34 | 55.03 | 0.0 | 55.68 | 8.1 | 0.0 | 11.40 | 0 | 0.0 | 112.38 | -13.96 | 0.0 | 12.83 | -41.39 | 0.0 | 2.03 | 0 | 0.0 | 2.68 | 2.68 | 0.0 | 19.71 | 0.0 | 0.0 | 43.07 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 185.31 | 11.16 | 0.0 | 230.14 | 8.8 | 0.0 | -2.13 | -20.34 | 0.0 | 183.18 | 11.06 | 0.0 | 0.00 | 7.42 | 0.0 |
