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) | 274.05 | 29.21 | 121.46 | 121.0 | 60.89 | 2718.98 | 0.14 | -22.22 | 1035.27 | 8.86 | 18.91 | -20.51 | 198.11 | 46.55 | 19.14 | 34.62 | 2.09 | 3.47 | 40.6 | 10.87 | 95.25 | -35.25 | 11.35 | 5.09 | 80.36 | 1.66 | 28.84 | 9.37 | 12.48 | 64.86 | 20.77 | -15.84 | 62.08 | 5.9 | -16.72 | 0 | 4.05 | -62.53 | 0.21 | 3.39 |
| 2022 (9) | 212.09 | -0.89 | 54.96 | 25.65 | 2.16 | 96.36 | 0.18 | 0.0 | 951.01 | 34.82 | 23.79 | 44.88 | 135.18 | 44.18 | 14.21 | 6.94 | 2.02 | 23.93 | 36.62 | 18.78 | 147.1 | -2.09 | 10.8 | 0.19 | 79.05 | 3.48 | 26.37 | 6.07 | 7.57 | -35.79 | 24.68 | 63.99 | 58.62 | 13.38 | -13.87 | 0 | 10.81 | 1.69 | 0.20 | 4.26 |
| 2021 (8) | 214.0 | 59.43 | 43.74 | -19.15 | 1.1 | -55.47 | 0.18 | -47.06 | 705.4 | 26.97 | 16.42 | 114.08 | 93.76 | 54.26 | 13.29 | 21.5 | 1.63 | 6.54 | 30.83 | -2.37 | 150.24 | 5.05 | 10.78 | 495.58 | 76.39 | 0.07 | 24.86 | -24.16 | 11.79 | -0.08 | 15.05 | 105.32 | 51.7 | -0.42 | -4.42 | 0 | 10.63 | 0 | 0.19 | 14.89 |
| 2020 (7) | 134.23 | -35.37 | 54.1 | -12.22 | 2.47 | 84.33 | 0.34 | 0 | 555.58 | -4.56 | 7.67 | -34.83 | 60.78 | 21.68 | 10.94 | 27.49 | 1.53 | 6.25 | 31.58 | 6.08 | 143.02 | 25.67 | 1.81 | -5.73 | 76.34 | 0.01 | 32.78 | -12.4 | 11.8 | 54.86 | 7.33 | -50.51 | 51.92 | -13.25 | -10.63 | 0 | -3.3 | 0 | 0.17 | 2.15 |
| 2019 (6) | 207.68 | 37.8 | 61.63 | -54.06 | 1.34 | 4.69 | 0 | 0 | 582.11 | -9.14 | 11.77 | -35.61 | 49.95 | -50.6 | 8.58 | -45.63 | 1.44 | -13.77 | 29.77 | -33.68 | 113.81 | 699.23 | 1.92 | 0.52 | 76.33 | 0.0 | 37.42 | 5.14 | 7.62 | -0.26 | 14.81 | -33.23 | 59.85 | -8.49 | -11.8 | 0 | 3.01 | -84.72 | 0.16 | 7.42 |
| 2018 (5) | 150.71 | -22.13 | 134.14 | 105.14 | 1.28 | -62.79 | 0 | 0 | 640.7 | -10.53 | 18.28 | -34.83 | 101.11 | 87.21 | 15.78 | 109.23 | 1.67 | -13.47 | 44.89 | 1.1 | 14.24 | -25.87 | 1.91 | 96.91 | 76.33 | 0.0 | 35.59 | 8.57 | 7.64 | -0.26 | 22.18 | -27.56 | 65.4 | -7.97 | -2.48 | 0 | 19.7 | -31.88 | 0.15 | 4.62 |
| 2017 (4) | 193.55 | 39.93 | 65.39 | 283.29 | 3.44 | 1.78 | 0 | 0 | 716.07 | 1.56 | 28.05 | 26.18 | 54.01 | 13.8 | 7.54 | 12.06 | 1.93 | 1.58 | 44.4 | 22.69 | 19.21 | -15.19 | 0.97 | -24.22 | 76.33 | 0.0 | 32.78 | 7.26 | 7.66 | -0.26 | 30.62 | 21.51 | 71.06 | 12.01 | -1.7 | 0 | 28.92 | 24.07 | 0.15 | -4.16 |
| 2016 (3) | 138.32 | 197.21 | 17.06 | -60.19 | 3.38 | 7.64 | 0.29 | 0.0 | 705.1 | 5.15 | 22.23 | 8.92 | 47.46 | -34.1 | 6.73 | -37.33 | 1.9 | 34.75 | 36.19 | 11.05 | 22.65 | -13.28 | 1.28 | 5.79 | 76.33 | 0.29 | 30.56 | 7.15 | 7.68 | 0.0 | 25.2 | 1.69 | 63.44 | 4.03 | -1.89 | 0 | 23.31 | -6.87 | 0.15 | 11.53 |
| 2015 (2) | 46.54 | -52.56 | 42.85 | 1110.45 | 3.14 | -5.99 | 0.29 | 0.0 | 670.58 | 16.23 | 20.41 | -2.44 | 72.02 | 13.2 | 10.74 | -2.61 | 1.41 | -55.38 | 32.59 | 12.61 | 26.12 | -10.73 | 1.21 | 1.68 | 76.11 | 0.48 | 28.52 | 7.06 | 7.68 | -1.29 | 24.78 | 1.85 | 60.98 | 3.8 | 0.25 | -90.04 | 25.03 | -6.74 | 0.14 | 4.31 |
| 2014 (1) | 98.1 | 5.18 | 3.54 | -64.31 | 3.34 | -37.1 | 0.29 | 0.0 | 576.92 | 10.47 | 20.92 | 27.41 | 63.62 | -16.89 | 11.03 | -24.77 | 3.16 | 251.11 | 28.94 | 91.91 | 29.26 | -11.23 | 1.19 | 3.48 | 75.75 | 1.35 | 26.64 | 6.56 | 7.78 | 0.0 | 24.33 | 0.04 | 58.75 | 2.89 | 2.51 | 9.13 | 26.84 | 0.83 | 0.13 | 0.85 |
| 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) | 224.8 | -7.15 | -34.89 | 127.4 | 5.73 | 39.37 | 92.62 | -0.03 | 5513.33 | 0.14 | 0.0 | 0.0 | 283.24 | -8.13 | 1.28 | 3.79 | -37.46 | -14.83 | 253.58 | -2.94 | 21.92 | 21.44 | -3.24 | 2.6 | 1.84 | -3.16 | -1.6 | 41.89 | 0.77 | 7.47 | 178.11 | 45.22 | 6.04 | 11.35 | 1.16 | 3.75 | 81.16 | 0.15 | 1.12 | 30.71 | 0.0 | 6.48 | 14.78 | 0.0 | 18.43 | 15.26 | 33.28 | 1.26 | 60.74 | 6.69 | 7.73 | -16.43 | -7.11 | -11.92 | -1.17 | 69.92 | -400.0 | 0.20 | -0.37 | -1.47 |
| 24Q2 (19) | 242.12 | -13.09 | -19.29 | 120.49 | 18.32 | 55.71 | 92.65 | 47.74 | 5515.15 | 0.14 | 0.0 | 0.0 | 308.3 | 5.32 | 29.29 | 6.06 | 30.6 | 25.47 | 261.27 | 21.22 | 26.16 | 22.15 | 14.04 | 2.68 | 1.9 | 5.56 | 10.47 | 41.57 | -0.36 | 8.85 | 122.65 | -10.15 | -25.89 | 11.22 | -1.32 | 3.6 | 81.04 | 0.15 | 1.06 | 30.71 | 6.48 | 6.48 | 14.78 | 18.43 | 18.43 | 11.45 | 19.9 | 7.82 | 56.93 | 11.91 | 9.61 | -15.34 | 6.75 | 4.18 | -3.89 | 43.62 | 27.83 | 0.20 | -1.15 | 1.47 |
| 24Q1 (18) | 278.58 | 1.65 | 9.03 | 101.83 | -16.16 | 26.84 | 62.71 | 2.99 | 2944.17 | 0.14 | 0.0 | 7.69 | 292.72 | -2.0 | 33.99 | 4.64 | -22.28 | 26.78 | 215.53 | 8.79 | 45.51 | 19.43 | 1.51 | 23.95 | 1.8 | -13.88 | -4.26 | 41.72 | 2.76 | 11.64 | 136.51 | 43.32 | -16.79 | 11.37 | 0.18 | 7.57 | 80.92 | 0.7 | 0.92 | 28.84 | 0.0 | 9.37 | 12.48 | 0.0 | 64.86 | 9.55 | -54.02 | -27.43 | 50.87 | -18.06 | 8.0 | -16.45 | 1.61 | -5.25 | -6.9 | -270.37 | -179.35 | 0.21 | -1.26 | 2.63 |
| 23Q4 (17) | 274.05 | -20.63 | 29.21 | 121.46 | 32.87 | 121.0 | 60.89 | 3590.3 | 2718.98 | 0.14 | 0.0 | -22.22 | 298.7 | 6.81 | 15.37 | 5.97 | 34.16 | 32.37 | 198.11 | -4.75 | 46.55 | 19.14 | -8.41 | 34.62 | 2.09 | 11.76 | 3.47 | 40.6 | 4.16 | 10.87 | 95.25 | -43.29 | -35.25 | 11.35 | 3.75 | 5.09 | 80.36 | 0.12 | 1.66 | 28.84 | 0.0 | 9.37 | 12.48 | 0.0 | 64.86 | 20.77 | 37.82 | -15.84 | 62.08 | 10.11 | 5.9 | -16.72 | -13.9 | -20.55 | 4.05 | 938.46 | -62.53 | 0.21 | 1.33 | 3.39 |
| 23Q3 (16) | 345.26 | 15.09 | 46.03 | 91.41 | 18.13 | 96.03 | 1.65 | 0.0 | -25.68 | 0.14 | 0.0 | -22.22 | 279.66 | 17.28 | 14.58 | 4.45 | -7.87 | 28.24 | 207.99 | 0.43 | 69.54 | 20.89 | -3.16 | 57.23 | 1.87 | 8.72 | -8.78 | 38.98 | 2.07 | 13.81 | 167.97 | 1.5 | 13.59 | 10.94 | 1.02 | 4.99 | 80.26 | 0.09 | 1.62 | 28.84 | 0.0 | 9.37 | 12.48 | 0.0 | 64.86 | 15.07 | 41.9 | -21.71 | 56.38 | 8.55 | 6.0 | -14.68 | 8.31 | -71.1 | 0.39 | 107.24 | -96.34 | 0.21 | 2.61 | 5.53 |
| 23Q2 (15) | 300.0 | 17.41 | 17.69 | 77.38 | -3.61 | 54.27 | 1.65 | -19.9 | -14.95 | 0.14 | 7.69 | -17.65 | 238.46 | 9.15 | 6.59 | 4.83 | 31.97 | 11.29 | 207.1 | 39.82 | 56.88 | 21.58 | 37.67 | 38.44 | 1.72 | -8.51 | -14.43 | 38.19 | 2.19 | 13.16 | 165.49 | 0.88 | 11.67 | 10.83 | 2.46 | 4.74 | 80.19 | 0.01 | 2.05 | 28.84 | 9.37 | 9.37 | 12.48 | 64.86 | 64.86 | 10.62 | -19.3 | -32.7 | 51.94 | 10.28 | 4.47 | -16.01 | -2.43 | -50.75 | -5.39 | -118.22 | -204.46 | 0.20 | -0.02 | 6.37 |
| 23Q1 (14) | 255.51 | 20.47 | 6.74 | 80.28 | 46.07 | 55.28 | 2.06 | -4.63 | 64.8 | 0.13 | -27.78 | -23.53 | 218.46 | -15.62 | -2.61 | 3.66 | -18.85 | -68.12 | 148.12 | 9.57 | 57.69 | 15.67 | 10.25 | 30.72 | 1.88 | -6.93 | -3.09 | 37.37 | 2.05 | 19.74 | 164.05 | 11.52 | 9.51 | 10.57 | -2.13 | 0.09 | 80.18 | 1.43 | 2.45 | 26.37 | 0.0 | 6.07 | 7.57 | 0.0 | -35.79 | 13.16 | -46.68 | -50.4 | 47.1 | -19.65 | -25.45 | -15.63 | -12.69 | -90.84 | -2.47 | -122.85 | -113.47 | 0.20 | -0.53 | 5.63 |
| 22Q4 (13) | 212.09 | -10.29 | -0.89 | 54.96 | 17.86 | 25.65 | 2.16 | -2.7 | 96.36 | 0.18 | 0.0 | 0.0 | 258.9 | 6.08 | 12.02 | 4.51 | 29.97 | -24.83 | 135.18 | 10.19 | 44.18 | 14.21 | 6.97 | 6.94 | 2.02 | -1.46 | 23.93 | 36.62 | 6.92 | 18.78 | 147.1 | -0.53 | -2.09 | 10.8 | 3.65 | 0.19 | 79.05 | 0.09 | 3.48 | 26.37 | 0.0 | 6.07 | 7.57 | 0.0 | -35.79 | 24.68 | 28.21 | 63.99 | 58.62 | 10.21 | 13.38 | -13.87 | -61.66 | -213.8 | 10.81 | 1.31 | 1.69 | 0.20 | 3.42 | 4.26 |
| 22Q3 (12) | 236.43 | -7.25 | 58.68 | 46.63 | -7.04 | -22.18 | 2.22 | 14.43 | 500.0 | 0.18 | 5.88 | -47.06 | 244.07 | 9.1 | 45.37 | 3.47 | -20.05 | -28.89 | 122.68 | -7.07 | 28.64 | 13.29 | -14.74 | -10.74 | 2.05 | 1.99 | 50.74 | 34.25 | 1.48 | 11.93 | 147.88 | -0.22 | -2.35 | 10.42 | 0.77 | 415.84 | 78.98 | 0.51 | 3.39 | 26.37 | 0.0 | 6.07 | 7.57 | 0.0 | -35.79 | 19.25 | 21.99 | 83.86 | 53.19 | 6.98 | 12.88 | -8.58 | 19.21 | -1.18 | 10.67 | 106.78 | 436.18 | 0.20 | 3.42 | 5.59 |
| 22Q2 (11) | 254.9 | 6.49 | 24.93 | 50.16 | -2.98 | -15.47 | 1.94 | 55.2 | 266.04 | 0.17 | 0.0 | -50.0 | 223.72 | -0.27 | 39.7 | 4.34 | -62.2 | 35.62 | 132.01 | 40.54 | 184.57 | 15.58 | 29.99 | 106.59 | 2.01 | 3.61 | 34.0 | 33.75 | 8.14 | 1.32 | 148.2 | -1.07 | -3.31 | 10.34 | -2.08 | 390.05 | 78.58 | 0.41 | 2.93 | 26.37 | 6.07 | -19.55 | 7.57 | -35.79 | -35.85 | 15.78 | -40.52 | 22.23 | 49.72 | -21.3 | -13.53 | -10.62 | -29.67 | -22.35 | 5.16 | -71.86 | 21.99 | 0.19 | -0.72 | 10.75 |
| 22Q1 (10) | 239.37 | 11.86 | -7.7 | 51.7 | 18.2 | -15.32 | 1.25 | 13.64 | -48.98 | 0.17 | -5.56 | -52.78 | 224.32 | -2.94 | 53.37 | 11.48 | 91.33 | 390.6 | 93.93 | 0.18 | 63.64 | 11.99 | -9.8 | 22.69 | 1.94 | 19.02 | 31.08 | 31.21 | 1.23 | -4.32 | 149.8 | -0.29 | 5.41 | 10.56 | -2.04 | 480.22 | 78.26 | 2.45 | 2.52 | 24.86 | 0.0 | -24.16 | 11.79 | 0.0 | -0.08 | 26.53 | 76.28 | 173.79 | 63.18 | 22.21 | 16.4 | -8.19 | -85.29 | 14.15 | 18.34 | 72.53 | 12126.67 | 0.19 | -1.82 | -1.13 |
| 21Q4 (9) | 214.0 | 43.62 | 59.43 | 43.74 | -27.0 | -19.15 | 1.1 | 197.3 | -55.47 | 0.18 | -47.06 | -47.06 | 231.11 | 37.65 | 38.93 | 6.0 | 22.95 | 146.91 | 93.76 | -1.69 | 54.26 | 13.29 | -10.71 | 21.5 | 1.63 | 19.85 | 6.54 | 30.83 | 0.75 | -2.37 | 150.24 | -0.79 | 5.05 | 10.78 | 433.66 | 495.58 | 76.39 | 0.0 | 0.07 | 24.86 | 0.0 | -24.16 | 11.79 | 0.0 | -0.08 | 15.05 | 43.74 | 105.32 | 51.7 | 9.72 | -0.42 | -4.42 | 47.88 | 58.42 | 10.63 | 434.17 | 422.12 | 0.19 | 4.74 | 14.89 |
| 21Q3 (8) | 149.0 | -26.97 | 32.77 | 59.92 | 0.98 | 1.27 | 0.37 | -30.19 | -85.49 | 0.34 | 0.0 | 0.0 | 167.9 | 4.85 | 18.09 | 4.88 | 52.5 | 129.11 | 95.37 | 105.58 | 49.79 | 14.89 | 97.33 | 26.45 | 1.36 | -9.33 | -11.69 | 30.6 | -8.14 | -4.88 | 151.44 | -1.19 | 5.55 | 2.02 | -4.27 | 8.6 | 76.39 | 0.07 | 0.07 | 24.86 | -24.16 | -24.16 | 11.79 | -0.08 | -0.08 | 10.47 | -18.9 | 99.43 | 47.12 | -18.05 | -5.44 | -8.48 | 2.3 | 19.39 | 1.99 | -52.96 | 137.76 | 0.18 | 8.48 | 17.89 |
| 21Q2 (7) | 204.03 | -21.32 | 63.16 | 59.34 | -2.8 | 10.56 | 0.53 | -78.37 | -79.22 | 0.34 | -5.56 | -2.86 | 160.14 | 9.49 | 20.75 | 3.2 | 36.75 | 109.15 | 46.39 | -19.18 | -24.62 | 7.54 | -22.8 | 0 | 1.5 | 1.35 | -5.66 | 33.31 | 2.12 | 11.7 | 153.27 | 7.85 | 6.69 | 2.11 | 15.93 | 10.47 | 76.34 | 0.0 | 0.01 | 32.78 | 0.0 | 0.0 | 11.8 | 0.0 | 0.0 | 12.91 | 33.23 | 316.45 | 57.5 | 5.93 | 20.57 | -8.68 | 9.01 | 25.43 | 4.23 | 2720.0 | 149.53 | 0.17 | -11.38 | 12.86 |
| 21Q1 (6) | 259.33 | 93.2 | 53.44 | 61.05 | 12.85 | 3.49 | 2.45 | -0.81 | 62.25 | 0.36 | 5.88 | 12.5 | 146.26 | -12.08 | 27.8 | 2.34 | -3.7 | 49.04 | 57.4 | -5.56 | -27.97 | 9.77 | -10.68 | 0 | 1.48 | -3.27 | -0.67 | 32.62 | 3.29 | 9.54 | 142.11 | -0.64 | 22.92 | 1.82 | 0.55 | -8.54 | 76.34 | 0.0 | 0.01 | 32.78 | 0.0 | -12.4 | 11.8 | 0.0 | 54.86 | 9.69 | 32.2 | -40.84 | 54.28 | 4.55 | -11.62 | -9.54 | 10.25 | 16.68 | 0.15 | 104.55 | -96.96 | 0.19 | 14.09 | 20.65 |
| 20Q4 (5) | 134.23 | 19.61 | -35.37 | 54.1 | -8.57 | -12.22 | 2.47 | -3.14 | 84.33 | 0.34 | 0.0 | 0 | 166.35 | 17.0 | 9.74 | 2.43 | 14.08 | -62.5 | 60.78 | -4.54 | 13.86 | 10.94 | -7.08 | 0 | 1.53 | -0.65 | 6.25 | 31.58 | -1.83 | 6.08 | 143.02 | -0.32 | 25.67 | 1.81 | -2.69 | -5.73 | 76.34 | 0.0 | 0.01 | 32.78 | 0.0 | -12.4 | 11.8 | 0.0 | 54.86 | 7.33 | 39.62 | -50.51 | 51.92 | 4.19 | -13.25 | -10.63 | -1.05 | 9.92 | -3.3 | 37.38 | -209.63 | 0.17 | 7.48 | 2.15 |
| 20Q3 (4) | 112.22 | -10.26 | 0.0 | 59.17 | 10.25 | 0.0 | 2.55 | 0.0 | 0.0 | 0.34 | -2.86 | 0.0 | 142.18 | 7.21 | 0.0 | 2.13 | 39.22 | 0.0 | 63.67 | 3.46 | 0.0 | 11.77 | 0 | 0.0 | 1.54 | -3.14 | 0.0 | 32.17 | 7.88 | 0.0 | 143.48 | -0.13 | 0.0 | 1.86 | -2.62 | 0.0 | 76.34 | 0.01 | 0.0 | 32.78 | 0.0 | 0.0 | 11.8 | 0.0 | 0.0 | 5.25 | 69.35 | 0.0 | 49.83 | 4.49 | 0.0 | -10.52 | 9.62 | 0.0 | -5.27 | 38.29 | 0.0 | 0.16 | 3.85 | 0.0 |
