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) | 34.59 | -36.24 | 60.89 | 21.42 | 2.68 | 29.47 | 0 | 0 | 272.61 | -26.33 | 16.92 | -50.07 | 23.05 | -40.1 | 8.46 | -18.69 | 95.32 | -6.87 | 189.55 | 0.18 | 11.7 | -2.09 | 0.6 | -16.67 | 29.9 | 0.0 | 39.38 | 9.51 | 6.66 | -72.98 | 129.34 | 9.77 | 175.38 | -1.71 | -6.39 | 0 | 122.95 | 10.6 | 0.05 | 14.97 |
| 2022 (9) | 54.25 | 47.22 | 50.15 | 79.17 | 2.07 | 99.04 | 0 | 0 | 370.03 | 25.9 | 33.89 | -27.12 | 38.48 | 85.18 | 10.40 | 47.08 | 102.35 | 32.47 | 189.2 | 8.69 | 11.95 | 19.86 | 0.72 | 46.94 | 29.9 | 0.0 | 35.96 | 14.7 | 24.65 | 47.25 | 117.83 | -1.84 | 178.44 | 6.13 | -6.66 | 0 | 111.17 | 16.54 | 0.04 | -3.54 |
| 2021 (8) | 36.85 | -6.26 | 27.99 | 71.19 | 1.04 | 215.15 | 0 | 0 | 293.91 | 8.57 | 46.5 | 16.45 | 20.78 | 11.96 | 7.07 | 3.13 | 77.26 | 54.83 | 174.08 | 25.57 | 9.97 | 0.3 | 0.49 | -12.5 | 29.9 | 0.0 | 31.35 | 14.71 | 16.74 | 43.94 | 120.04 | 15.36 | 168.14 | 17.56 | -24.65 | 0 | 95.39 | 9.24 | 0.04 | -1.17 |
| 2020 (7) | 39.31 | 20.18 | 16.35 | -13.08 | 0.33 | -79.25 | 0 | 0 | 270.72 | -4.15 | 39.93 | 59.59 | 18.56 | -26.26 | 6.86 | -23.07 | 49.9 | 7.22 | 138.63 | 29.63 | 9.94 | 179.21 | 0.56 | 24.44 | 29.9 | 0.0 | 27.33 | 10.07 | 11.63 | 51.24 | 104.06 | 25.63 | 143.02 | 23.98 | -16.74 | 0 | 87.32 | 22.64 | 0.04 | 2.45 |
| 2019 (6) | 32.71 | 1.58 | 18.81 | 14.28 | 1.59 | 41.96 | 0 | 0 | 282.43 | 9.24 | 25.02 | 46.4 | 25.17 | 3.45 | 8.91 | -5.3 | 46.54 | 20.82 | 106.94 | 9.74 | 3.56 | 182.54 | 0.45 | 9.76 | 29.9 | 0.0 | 24.83 | 7.4 | 7.69 | -4.83 | 82.83 | 18.4 | 115.36 | 14.05 | -11.63 | 0 | 71.2 | 14.34 | 0.04 | 9.73 |
| 2018 (5) | 32.2 | 2.32 | 16.46 | 13.05 | 1.12 | 3.7 | 0 | 0 | 258.53 | 15.44 | 17.09 | 114.43 | 24.33 | 40.64 | 9.41 | 21.83 | 38.52 | 10.15 | 97.45 | 11.28 | 1.26 | -44.49 | 0.41 | 5.13 | 29.9 | 0.0 | 23.12 | 3.58 | 8.08 | 206.06 | 69.96 | 7.8 | 101.15 | 12.56 | -7.69 | 0 | 62.27 | 9.59 | 0.04 | -3.69 |
| 2017 (4) | 31.47 | -19.49 | 14.56 | 30.35 | 1.08 | -4.42 | 0 | 0 | 223.96 | -2.21 | 7.97 | -58.47 | 17.3 | 2.61 | 7.72 | 4.92 | 34.97 | 8.5 | 87.57 | -5.09 | 2.27 | -34.58 | 0.39 | -11.36 | 29.9 | 0.0 | 22.32 | 9.41 | 2.64 | 1452.94 | 64.9 | -12.13 | 89.86 | -4.85 | -8.08 | 0 | 56.82 | -20.22 | 0.04 | 9.35 |
| 2016 (3) | 39.09 | -5.26 | 11.17 | 2.85 | 1.13 | -15.67 | 0 | 0 | 229.01 | -18.48 | 19.19 | -36.88 | 16.86 | -13.14 | 7.36 | 6.56 | 32.23 | 4.71 | 92.27 | 7.86 | 3.47 | -24.57 | 0.44 | 131.58 | 29.9 | 0.0 | 20.4 | 17.51 | 0.17 | 0.0 | 73.86 | -0.14 | 94.44 | 3.22 | -2.64 | 0 | 71.22 | -7.34 | 0.04 | -4.9 |
| 2015 (2) | 41.26 | 1.45 | 10.86 | 21.07 | 1.34 | 538.1 | 0 | 0 | 280.94 | 3.22 | 30.4 | -9.25 | 19.41 | 5.03 | 6.91 | 1.75 | 30.78 | -3.87 | 85.55 | 9.9 | 4.6 | -19.86 | 0.19 | 0.0 | 29.9 | 0.0 | 17.36 | 23.91 | 0.17 | 0.0 | 73.96 | 9.23 | 91.49 | 11.72 | 2.9 | -30.79 | 76.86 | 6.9 | 0.04 | -9.01 |
| 2014 (1) | 40.67 | 22.35 | 8.97 | -6.95 | 0.21 | -59.62 | 0 | 0 | 272.17 | 7.54 | 33.5 | 15.24 | 18.48 | 5.3 | 6.79 | -2.08 | 32.02 | 3.62 | 77.84 | 19.33 | 5.74 | 197.41 | 0.19 | 11.76 | 29.9 | 5.02 | 14.01 | 26.22 | 0.17 | -91.01 | 67.71 | 24.77 | 81.89 | 21.73 | 4.19 | 249.17 | 71.9 | 29.62 | 0.04 | -3.49 |
| 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) | 35.72 | -13.95 | -21.44 | 67.25 | 13.85 | -11.1 | 3.18 | 9.28 | 39.47 | 0 | 0 | 0 | 86.64 | -7.07 | 29.55 | 6.9 | 5.18 | -8.97 | 33.26 | -17.67 | 6.95 | 11.65 | -23.37 | 24.12 | 99.3 | 9.06 | 8.22 | 194.14 | -1.36 | -4.52 | 10.06 | -4.1 | -14.24 | 0.55 | -8.33 | -12.7 | 29.9 | 0.0 | 0.0 | 41.17 | 0.0 | 4.55 | 6.39 | 0.0 | -4.05 | 127.51 | 5.73 | -2.98 | 175.06 | 4.1 | -1.35 | 0.75 | -78.2 | -71.37 | 128.26 | 3.4 | -4.31 | 0.05 | -0.73 | 7.33 |
| 24Q2 (19) | 41.51 | 16.31 | -3.49 | 59.07 | -0.25 | -24.06 | 2.91 | -5.83 | 47.72 | 0 | 0 | 0 | 93.23 | 59.5 | 24.99 | 6.56 | 57.69 | -2.38 | 40.4 | 28.62 | -17.16 | 15.20 | 19.6 | 11.82 | 91.05 | -2.08 | -9.53 | 196.82 | -0.09 | 0.26 | 10.49 | -6.84 | -11.48 | 0.6 | -7.69 | -11.76 | 29.9 | 0.0 | 0.0 | 41.17 | 4.55 | 4.55 | 6.39 | -4.05 | -4.05 | 120.6 | -9.66 | -2.62 | 168.16 | -6.34 | -1.01 | 3.44 | 209.91 | 195.03 | 124.04 | -7.85 | 3.18 | 0.05 | 8.97 | 5.01 |
| 24Q1 (18) | 35.69 | 3.18 | 2.26 | 59.22 | -2.74 | -9.21 | 3.09 | 15.3 | 81.76 | 0 | 0 | 0 | 58.45 | 23.65 | -30.31 | 4.16 | 237.29 | -26.37 | 31.41 | 36.27 | -48.51 | 12.71 | 50.28 | -22.44 | 92.98 | -2.45 | -10.51 | 197.0 | 3.93 | 3.86 | 11.26 | -3.76 | -9.12 | 0.65 | 8.33 | -2.99 | 29.9 | 0.0 | 0.0 | 39.38 | 0.0 | 9.51 | 6.66 | 0.0 | -72.98 | 133.5 | 3.22 | 8.11 | 179.54 | 2.37 | -2.47 | 1.11 | 117.37 | 114.34 | 134.61 | 9.48 | 16.3 | 0.05 | -2.94 | 5.96 |
| 23Q4 (17) | 34.59 | -23.93 | -36.24 | 60.89 | -19.51 | 21.42 | 2.68 | 17.54 | 29.47 | 0 | 0 | 0 | 47.27 | -29.32 | -55.45 | -3.03 | -139.97 | -199.67 | 23.05 | -25.88 | -40.1 | 8.46 | -9.89 | -18.69 | 95.32 | 3.88 | -6.87 | 189.55 | -6.78 | 0.18 | 11.7 | -0.26 | -2.09 | 0.6 | -4.76 | -16.67 | 29.9 | 0.0 | 0.0 | 39.38 | 0.0 | 9.51 | 6.66 | 0.0 | -72.98 | 129.34 | -1.58 | 9.77 | 175.38 | -1.17 | -1.71 | -6.39 | -343.89 | 4.05 | 122.95 | -8.27 | 10.6 | 0.05 | 2.22 | 14.97 |
| 23Q3 (16) | 45.47 | 5.72 | 2.55 | 75.65 | -2.75 | 109.91 | 2.28 | 15.74 | 28.09 | 0 | 0 | 0 | 66.88 | -10.34 | -29.06 | 7.58 | 12.8 | -17.97 | 31.1 | -36.23 | -13.54 | 9.38 | -30.96 | -14.01 | 91.76 | -8.82 | -9.6 | 203.34 | 3.59 | 0.31 | 11.73 | -1.01 | 14.66 | 0.63 | -7.35 | -18.18 | 29.9 | 0.0 | 0.0 | 39.38 | 0.0 | 9.51 | 6.66 | 0.0 | -72.98 | 131.42 | 6.12 | 14.82 | 177.46 | 4.46 | 1.37 | 2.62 | 172.38 | 265.82 | 134.04 | 11.5 | 18.75 | 0.05 | -2.88 | 20.88 |
| 23Q2 (15) | 43.01 | 23.24 | -15.78 | 77.79 | 19.25 | 153.55 | 1.97 | 15.88 | 3.68 | 0 | 0 | 0 | 74.59 | -11.06 | -15.33 | 6.72 | 18.94 | -29.49 | 48.77 | -20.05 | 67.08 | 13.59 | -17.04 | 44.54 | 100.64 | -3.14 | 18.41 | 196.3 | 3.5 | 0.58 | 11.85 | -4.36 | 15.05 | 0.68 | 1.49 | -16.05 | 29.9 | 0.0 | 0.0 | 39.38 | 9.51 | 9.51 | 6.66 | -72.98 | -72.98 | 123.84 | 0.29 | 17.7 | 169.88 | -7.72 | 2.45 | -3.62 | 53.23 | 71.63 | 120.22 | 3.87 | 30.02 | 0.05 | 9.97 | 15.69 |
| 23Q1 (14) | 34.9 | -35.67 | -30.02 | 65.23 | 30.07 | 98.51 | 1.7 | -17.87 | -17.48 | 0 | 0 | 0 | 83.87 | -20.96 | 2.83 | 5.65 | 85.86 | -53.19 | 61.0 | 58.52 | 84.57 | 16.38 | 57.54 | 46.37 | 103.9 | 1.51 | 21.27 | 189.67 | 0.25 | 0.4 | 12.39 | 3.68 | 9.26 | 0.67 | -6.94 | -22.09 | 29.9 | 0.0 | 0.0 | 35.96 | 0.0 | 14.7 | 24.65 | 0.0 | 47.25 | 123.48 | 4.8 | -6.53 | 184.09 | 3.17 | 2.15 | -7.74 | -16.22 | 55.0 | 115.74 | 4.11 | 0.72 | 0.04 | 5.31 | 7.46 |
| 22Q4 (13) | 54.25 | 22.35 | 47.22 | 50.15 | 39.15 | 79.17 | 2.07 | 16.29 | 99.04 | 0 | 0 | 0 | 106.11 | 12.55 | 61.46 | 3.04 | -67.1 | -78.13 | 38.48 | 6.98 | 85.18 | 10.40 | -4.7 | 47.08 | 102.35 | 0.84 | 32.47 | 189.2 | -6.67 | 8.69 | 11.95 | 16.81 | 19.86 | 0.72 | -6.49 | 46.94 | 29.9 | 0.0 | 0.0 | 35.96 | 0.0 | 14.7 | 24.65 | 0.0 | 47.25 | 117.83 | 2.94 | -1.84 | 178.44 | 1.92 | 6.13 | -6.66 | -321.52 | 72.98 | 111.17 | -1.51 | 16.54 | 0.04 | 7.48 | -3.54 |
| 22Q3 (12) | 44.34 | -13.18 | 1.65 | 36.04 | 17.47 | 21.67 | 1.78 | -6.32 | 111.9 | 0 | 0 | 0 | 94.28 | 7.03 | 25.57 | 9.24 | -3.04 | -24.14 | 35.97 | 23.23 | 75.63 | 10.91 | 16.05 | 58.6 | 101.5 | 19.43 | 47.06 | 202.72 | 3.87 | 24.31 | 10.23 | -0.68 | 11.56 | 0.77 | -4.94 | 57.14 | 29.9 | 0.0 | 0.0 | 35.96 | 0.0 | 14.7 | 24.65 | 0.0 | 47.25 | 114.46 | 8.78 | 7.37 | 175.07 | 5.58 | 13.17 | -1.58 | 87.62 | 93.01 | 112.88 | 22.09 | 34.38 | 0.04 | -7.05 | -16.05 |
| 22Q2 (11) | 51.07 | 2.41 | 24.99 | 30.68 | -6.63 | 86.96 | 1.9 | -7.77 | 95.88 | 0 | 0 | 0 | 88.09 | 8.01 | 20.79 | 9.53 | -21.04 | 7.2 | 29.19 | -11.68 | 17.28 | 9.40 | -15.99 | 11.58 | 84.99 | -0.81 | 16.94 | 195.17 | 3.31 | 27.16 | 10.3 | -9.17 | 11.59 | 0.81 | -5.81 | 58.82 | 29.9 | 0.0 | 0.0 | 35.96 | 14.7 | 14.7 | 24.65 | 47.25 | 47.25 | 105.22 | -20.35 | 11.44 | 165.82 | -7.99 | 16.35 | -12.76 | 25.81 | 39.55 | 92.46 | -19.54 | 26.12 | 0.04 | 2.14 | -12.69 |
| 22Q1 (10) | 49.87 | 35.33 | 36.63 | 32.86 | 17.4 | 118.77 | 2.06 | 98.08 | 488.57 | 0 | 0 | 0 | 81.56 | 24.1 | 1.72 | 12.07 | -13.17 | 4.68 | 33.05 | 59.05 | 14.44 | 11.19 | 58.3 | 15.62 | 85.68 | 10.9 | 36.43 | 188.91 | 8.52 | 27.48 | 11.34 | 13.74 | 11.61 | 0.86 | 75.51 | 62.26 | 29.9 | 0.0 | 0.0 | 31.35 | 0.0 | 14.71 | 16.74 | 0.0 | 43.94 | 132.11 | 10.05 | 14.28 | 180.21 | 7.18 | 16.6 | -17.2 | 30.22 | 4.87 | 114.91 | 20.46 | 17.83 | 0.04 | -5.47 | -2.04 |
| 21Q4 (9) | 36.85 | -15.52 | -6.26 | 27.99 | -5.5 | 71.19 | 1.04 | 23.81 | 215.15 | 0 | 0 | 0 | 65.72 | -12.47 | -5.43 | 13.9 | 14.12 | 28.82 | 20.78 | 1.46 | 11.96 | 7.07 | 2.77 | 3.13 | 77.26 | 11.94 | 54.83 | 174.08 | 6.75 | 25.57 | 9.97 | 8.72 | 0.3 | 0.49 | 0.0 | -12.5 | 29.9 | 0.0 | 0.0 | 31.35 | 0.0 | 14.71 | 16.74 | 0.0 | 43.94 | 120.04 | 12.61 | 15.36 | 168.14 | 8.69 | 17.56 | -24.65 | -9.07 | -47.25 | 95.39 | 13.56 | 9.24 | 0.04 | -6.47 | -1.17 |
| 21Q3 (8) | 43.62 | 6.75 | 0.11 | 29.62 | 80.5 | 153.16 | 0.84 | -13.4 | -1.18 | 0 | 0 | 0 | 75.08 | 2.95 | 3.17 | 12.18 | 37.01 | -9.71 | 20.48 | -17.72 | -6.14 | 6.88 | -18.36 | -13.41 | 69.02 | -5.04 | 75.31 | 163.08 | 6.25 | 27.17 | 9.17 | -0.65 | -6.05 | 0.49 | -3.92 | 16.67 | 29.9 | 0.0 | 0.0 | 31.35 | 0.0 | 14.71 | 16.74 | 0.0 | 43.94 | 106.6 | 12.9 | 14.65 | 154.69 | 8.54 | 17.24 | -22.6 | -7.06 | -38.23 | 84.0 | 14.58 | 9.62 | 0.05 | -3.32 | 2.74 |
| 21Q2 (7) | 40.86 | 11.95 | -9.74 | 16.41 | 9.25 | 36.41 | 0.97 | 177.14 | 16.87 | 0 | 0 | 0 | 72.93 | -9.04 | -3.91 | 8.89 | -22.9 | -18.81 | 24.89 | -13.82 | -18.95 | 8.43 | -12.95 | 0 | 72.68 | 15.73 | 95.01 | 153.48 | 3.57 | 31.7 | 9.23 | -9.15 | -4.15 | 0.51 | -3.77 | 18.6 | 29.9 | 0.0 | 0.0 | 31.35 | 14.71 | 14.71 | 16.74 | 43.94 | 43.94 | 94.42 | -18.32 | 18.78 | 142.52 | -7.79 | 20.32 | -21.11 | -16.76 | -41.77 | 73.31 | -24.83 | 13.48 | 0.05 | 14.61 | 0.67 |
| 21Q1 (6) | 36.5 | -7.15 | 10.81 | 15.02 | -8.13 | -25.46 | 0.35 | 6.06 | -77.85 | 0 | 0 | 0 | 80.18 | 15.38 | 52.55 | 11.53 | 6.86 | 145.32 | 28.88 | 55.6 | 18.02 | 9.68 | 41.2 | 0 | 62.8 | 25.85 | 28.98 | 148.19 | 6.9 | 35.41 | 10.16 | 2.21 | 16.65 | 0.53 | -5.36 | 23.26 | 29.9 | 0.0 | 0.0 | 27.33 | 0.0 | 10.07 | 11.63 | 0.0 | 51.24 | 115.6 | 11.09 | 32.05 | 154.56 | 8.07 | 28.74 | -18.08 | -8.0 | -44.29 | 97.52 | 11.68 | 30.01 | 0.04 | -4.63 | -1.52 |
| 20Q4 (5) | 39.31 | -9.78 | 20.18 | 16.35 | 39.74 | -13.08 | 0.33 | -61.18 | -79.25 | 0 | 0 | 0 | 69.49 | -4.51 | -5.31 | 10.79 | -20.01 | 81.96 | 18.56 | -14.94 | -26.26 | 6.86 | -13.72 | 0 | 49.9 | 26.75 | 7.22 | 138.63 | 8.1 | 29.63 | 9.94 | 1.84 | 179.21 | 0.56 | 33.33 | 24.44 | 29.9 | 0.0 | 0.0 | 27.33 | 0.0 | 10.07 | 11.63 | 0.0 | 51.24 | 104.06 | 11.92 | 25.63 | 143.02 | 8.4 | 23.98 | -16.74 | -2.39 | -43.94 | 87.32 | 13.95 | 22.64 | 0.04 | -2.77 | 2.45 |
| 20Q3 (4) | 43.57 | -3.76 | 0.0 | 11.7 | -2.74 | 0.0 | 0.85 | 2.41 | 0.0 | 0 | 0 | 0.0 | 72.77 | -4.12 | 0.0 | 13.49 | 23.2 | 0.0 | 21.82 | -28.95 | 0.0 | 7.95 | 0 | 0.0 | 39.37 | 5.63 | 0.0 | 128.24 | 10.04 | 0.0 | 9.76 | 1.35 | 0.0 | 0.42 | -2.33 | 0.0 | 29.9 | 0.0 | 0.0 | 27.33 | 0.0 | 0.0 | 11.63 | 0.0 | 0.0 | 92.98 | 16.97 | 0.0 | 131.94 | 11.39 | 0.0 | -16.35 | -9.81 | 0.0 | 76.63 | 18.62 | 0.0 | 0.05 | -5.28 | 0.0 |
