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) | 70.81 | -3.25 | 428.78 | -29.89 | 185.91 | 7.76 | 0 | 0 | 414.89 | 13.49 | 62.75 | 8.12 | 2312.57 | 2.69 | 557.39 | -9.52 | 9.88 | 91.84 | 5.53 | 376.72 | 35.24 | 19.13 | 8.26 | 150.3 | 64.82 | 8.56 | 38.15 | 15.85 | 5.49 | -13.68 | 117.24 | 14.77 | 160.88 | 13.74 | -7.25 | 0 | 109.99 | 13.79 | 0.08 | 1.59 |
| 2022 (9) | 73.19 | 5.22 | 611.58 | 53.76 | 172.53 | 1.69 | 0 | 0 | 365.57 | 14.38 | 58.04 | 12.61 | 2252.08 | 18.96 | 616.05 | 4.0 | 5.15 | 134.09 | 1.16 | -63.41 | 29.58 | 2.99 | 3.3 | 4.43 | 59.71 | 23.85 | 32.93 | 18.54 | 6.36 | 6.89 | 102.15 | 20.11 | 141.45 | 19.09 | -5.49 | 0 | 96.66 | 22.84 | 0.08 | -33.23 |
| 2021 (8) | 69.56 | -10.42 | 397.74 | -4.15 | 169.66 | 13.28 | 0 | 0 | 319.62 | 7.86 | 51.54 | 64.19 | 1893.2 | 15.69 | 592.33 | 7.26 | 2.2 | -61.81 | 3.17 | 8.19 | 28.72 | 7.81 | 3.16 | -8.14 | 48.21 | 11.52 | 27.78 | 12.74 | 5.95 | -15.24 | 85.05 | 46.08 | 118.78 | 32.15 | -6.36 | 0 | 78.69 | 50.55 | 0.11 | -10.57 |
| 2020 (7) | 77.65 | 20.15 | 414.98 | -16.57 | 149.77 | 33.25 | 0 | 0 | 296.33 | 1.65 | 31.39 | 5.98 | 1636.43 | 1.77 | 552.23 | 0.12 | 5.76 | -60.3 | 2.93 | 2.09 | 26.64 | 25.07 | 3.44 | 18.62 | 43.23 | 7.51 | 24.64 | 13.65 | 7.02 | 70.8 | 58.22 | 13.45 | 89.88 | 16.56 | -5.95 | 0 | 52.27 | 17.99 | 0.13 | -14.66 |
| 2019 (6) | 64.63 | 30.88 | 497.39 | 3.52 | 112.4 | 61.87 | 0 | 0 | 291.51 | 16.93 | 29.62 | 14.45 | 1607.95 | 16.33 | 551.59 | -0.51 | 14.51 | -13.17 | 2.87 | 10.38 | 21.3 | 29.17 | 2.9 | 4.69 | 40.21 | 7.34 | 21.68 | 13.57 | 4.11 | 31.73 | 51.32 | 17.41 | 77.11 | 16.96 | -7.02 | 0 | 44.3 | 11.87 | 0.15 | -14.94 |
| 2018 (5) | 49.38 | 72.6 | 480.5 | 28.85 | 69.44 | 36.37 | 0 | 0 | 249.31 | 27.97 | 25.88 | 11.36 | 1382.22 | 26.7 | 554.42 | -0.99 | 16.71 | 269.69 | 2.6 | -0.38 | 16.49 | 37.53 | 2.77 | 11.24 | 37.46 | 36.42 | 19.09 | 13.83 | 3.12 | 17.29 | 43.71 | 18.68 | 65.93 | 17.19 | -4.11 | 0 | 39.6 | 17.47 | 0.18 | -27.52 |
| 2017 (4) | 28.61 | 19.36 | 372.9 | 27.97 | 50.92 | 21.3 | 0 | 0 | 194.82 | 10.86 | 23.24 | 34.1 | 1090.94 | 25.09 | 559.97 | 12.84 | 4.52 | 79.37 | 2.61 | 10.13 | 11.99 | 60.08 | 2.49 | 6.41 | 27.46 | 0.0 | 16.77 | 11.5 | 2.66 | 638.89 | 36.83 | 18.92 | 56.26 | 21.35 | -3.12 | 0 | 33.71 | 17.58 | 0.24 | 31.43 |
| 2016 (3) | 23.97 | -5.44 | 291.4 | 25.26 | 41.98 | 8.53 | 0 | 0 | 175.74 | 4.38 | 17.33 | 21.61 | 872.14 | 22.23 | 496.27 | 17.1 | 2.52 | -37.78 | 2.37 | -4.05 | 7.49 | -46.35 | 2.34 | 43.56 | 27.46 | 2.5 | 15.04 | 10.51 | 0.36 | 0.0 | 30.97 | 11.2 | 46.36 | 10.88 | -2.3 | 0 | 28.67 | -0.38 | 0.18 | -5.68 |
| 2015 (2) | 25.35 | 49.12 | 232.64 | 19.33 | 38.68 | -21.19 | 0 | 0 | 168.36 | 7.67 | 14.25 | -5.88 | 713.53 | 18.19 | 423.81 | 9.77 | 4.05 | -16.84 | 2.47 | 9.78 | 13.96 | 249.87 | 1.63 | 31.45 | 26.79 | 2.17 | 13.61 | 12.48 | 0.36 | 0.0 | 27.85 | -3.43 | 41.81 | 1.26 | 0.93 | -36.73 | 28.78 | -5.05 | 0.20 | 133.67 |
| 2014 (1) | 17.0 | 32.5 | 194.96 | 30.18 | 49.08 | 42.1 | 0 | 0 | 156.37 | 11.63 | 15.14 | 11.0 | 603.73 | 31.96 | 386.09 | 18.22 | 4.87 | -55.85 | 2.25 | 25.7 | 3.99 | -60.06 | 1.24 | 117.54 | 26.22 | 4.84 | 12.1 | 12.77 | 0.36 | -34.55 | 28.84 | 5.14 | 41.29 | 6.66 | 1.47 | 444.44 | 30.31 | 9.42 | 0.08 | -1.69 |
| 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) | 57.82 | 4.9 | -22.46 | 514.97 | 0.57 | 4.65 | 169.16 | -10.17 | 22.94 | 0 | 0 | 0 | 105.15 | 0.24 | -1.56 | 15.87 | 18.17 | -7.63 | 2219.88 | -1.7 | -7.66 | 527.41 | -1.31 | -10.87 | 27.02 | 5.38 | 72.43 | 6.67 | 6.55 | 29.26 | 39.19 | -0.63 | 21.26 | 8.41 | 1.2 | 5.52 | 64.82 | 0.0 | 0.0 | 43.58 | 0.0 | 14.23 | 7.25 | 0.0 | 32.06 | 117.09 | 15.75 | 9.37 | 167.93 | 10.48 | 11.43 | -1.53 | 35.98 | 58.42 | 115.56 | 17.0 | 11.78 | 0.02 | -79.65 | -79.44 |
| 24Q2 (19) | 55.12 | -6.62 | -16.89 | 512.05 | 14.7 | 18.33 | 188.31 | 0.32 | 7.47 | 0 | 0 | 0 | 104.9 | 0.89 | 1.49 | 13.43 | 2.99 | -22.9 | 2258.28 | -0.95 | -3.61 | 534.42 | -1.31 | -10.27 | 25.64 | 32.85 | 60.15 | 6.26 | 5.39 | 40.67 | 39.44 | 19.15 | 20.94 | 8.31 | 0.24 | 170.68 | 64.82 | 0.0 | 0.0 | 43.58 | 14.23 | 14.23 | 7.25 | 32.06 | 32.06 | 101.16 | -22.37 | 12.71 | 152.0 | -12.62 | 13.94 | -2.39 | 31.91 | 65.66 | 98.77 | -22.11 | 19.3 | 0.08 | 6.42 | 18.82 |
| 24Q1 (18) | 59.03 | -16.64 | -6.86 | 446.44 | 4.12 | -1.48 | 187.7 | 0.96 | 43.64 | 0 | 0 | 0 | 103.97 | -2.72 | 6.28 | 13.04 | 27.59 | -27.27 | 2279.88 | -1.41 | -0.55 | 541.50 | -2.85 | -10.4 | 19.3 | 95.34 | 46.55 | 5.94 | 7.41 | 333.58 | 33.1 | -6.07 | 0.42 | 8.29 | 0.36 | 157.45 | 64.82 | 0.0 | 8.32 | 38.15 | 0.0 | 15.85 | 5.49 | 0.0 | -13.68 | 130.31 | 11.15 | 13.69 | 173.96 | 8.13 | 13.03 | -3.51 | 51.59 | 30.63 | 126.8 | 15.28 | 15.74 | 0.08 | -0.56 | 3.16 |
| 23Q4 (17) | 70.81 | -5.04 | -3.25 | 428.78 | -12.86 | -29.89 | 185.91 | 35.11 | 7.76 | 0 | 0 | 0 | 106.88 | 0.06 | 8.76 | 10.22 | -40.51 | -23.1 | 2312.57 | -3.8 | 2.69 | 557.39 | -5.8 | -9.52 | 9.88 | -36.95 | 91.84 | 5.53 | 7.17 | 376.72 | 35.24 | 9.03 | 19.13 | 8.26 | 3.64 | 150.3 | 64.82 | 0.0 | 8.56 | 38.15 | 0.0 | 15.85 | 5.49 | 0.0 | -13.68 | 117.24 | 9.51 | 14.77 | 160.88 | 6.76 | 13.74 | -7.25 | -97.01 | -32.06 | 109.99 | 6.39 | 13.79 | 0.08 | -4.52 | 1.59 |
| 23Q3 (16) | 74.57 | 12.44 | 2.66 | 492.07 | 13.72 | -0.36 | 137.6 | -21.47 | -18.62 | 0 | 0 | 0 | 106.82 | 3.35 | 13.74 | 17.18 | -1.38 | 10.13 | 2404.01 | 2.61 | 11.55 | 591.71 | -0.65 | -3.59 | 15.67 | -2.12 | 323.51 | 5.16 | 15.96 | 382.24 | 32.32 | -0.89 | 5.14 | 7.97 | 159.61 | 146.75 | 64.82 | 0.0 | 8.56 | 38.15 | 0.0 | 15.85 | 5.49 | 0.0 | -13.68 | 107.06 | 19.29 | 16.31 | 150.7 | 12.97 | 14.74 | -3.68 | 47.13 | 14.62 | 103.38 | 24.87 | 17.83 | 0.08 | 17.61 | 2.79 |
| 23Q2 (15) | 66.32 | 4.64 | -9.93 | 432.72 | -4.5 | -3.45 | 175.22 | 34.09 | 4.63 | 0 | 0 | 0 | 103.36 | 5.65 | 15.77 | 17.42 | -2.84 | 34.73 | 2342.83 | 2.2 | 13.75 | 595.56 | -1.46 | -2.26 | 16.01 | 21.56 | 184.37 | 4.45 | 224.82 | 332.04 | 32.61 | -1.06 | -1.42 | 3.07 | -4.66 | -0.65 | 64.82 | 8.32 | 18.48 | 38.15 | 15.85 | 15.85 | 5.49 | -13.68 | -13.68 | 89.75 | -21.7 | 13.38 | 133.4 | -13.33 | 12.61 | -6.96 | -37.55 | -34.62 | 82.79 | -24.43 | 11.89 | 0.07 | -7.61 | -40.7 |
| 23Q1 (14) | 63.38 | -13.4 | -14.2 | 453.13 | -25.91 | 11.91 | 130.67 | -24.26 | -22.95 | 0 | 0 | 0 | 97.83 | -0.45 | 16.33 | 17.93 | 34.91 | 10.54 | 2292.41 | 1.79 | 15.87 | 604.38 | -1.89 | 0.04 | 13.17 | 155.73 | 22.17 | 1.37 | 18.1 | -57.59 | 32.96 | 11.43 | -0.69 | 3.22 | -2.42 | 0.0 | 59.84 | 0.22 | 24.12 | 32.93 | 0.0 | 18.54 | 6.36 | 0.0 | 6.89 | 114.62 | 12.21 | 13.17 | 153.91 | 8.81 | 13.99 | -5.06 | 7.83 | -44.57 | 109.56 | 13.35 | 12.05 | 0.07 | -2.07 | -33.16 |
| 22Q4 (13) | 73.19 | 0.76 | 5.22 | 611.58 | 23.84 | 53.76 | 172.53 | 2.04 | 1.69 | 0 | 0 | 0 | 98.27 | 4.63 | 17.21 | 13.29 | -14.81 | -5.0 | 2252.08 | 4.5 | 18.96 | 616.05 | 0.37 | 4.01 | 5.15 | 39.19 | 134.09 | 1.16 | 8.41 | -63.41 | 29.58 | -3.77 | 2.99 | 3.3 | 2.17 | 4.43 | 59.71 | 0.0 | 23.85 | 32.93 | 0.0 | 18.54 | 6.36 | 0.0 | 6.89 | 102.15 | 10.97 | 20.11 | 141.45 | 7.7 | 19.09 | -5.49 | -27.38 | 13.68 | 96.66 | 10.17 | 22.84 | 0.08 | -3.39 | -33.23 |
| 22Q3 (12) | 72.64 | -1.34 | 7.98 | 493.86 | 10.19 | 32.97 | 169.08 | 0.97 | 3.17 | 0 | 0 | 0 | 93.92 | 5.2 | 16.22 | 15.6 | 20.65 | 11.99 | 2155.18 | 4.64 | 20.65 | 613.77 | 0.73 | 6.58 | 3.7 | -34.28 | -71.43 | 1.07 | 3.88 | -66.25 | 30.74 | -7.07 | 3.47 | 3.23 | 4.53 | 3.19 | 59.71 | 9.14 | 23.85 | 32.93 | 0.0 | 18.54 | 6.36 | 0.0 | 6.89 | 92.05 | 16.28 | 29.45 | 131.34 | 10.87 | 25.28 | -4.31 | 16.63 | 40.3 | 87.74 | 18.58 | 37.33 | 0.08 | -32.16 | -32.67 |
| 22Q2 (11) | 73.63 | -0.32 | 1.21 | 448.18 | 10.69 | 21.92 | 167.46 | -1.26 | 2.23 | 0 | 0 | 0 | 89.28 | 6.16 | 13.4 | 12.93 | -20.28 | 0.86 | 2059.65 | 4.11 | 20.2 | 609.31 | 0.86 | 8.0 | 5.63 | -47.77 | -63.93 | 1.03 | -68.11 | -66.45 | 33.08 | -0.33 | 8.39 | 3.09 | -4.04 | -5.21 | 54.71 | 13.48 | 13.48 | 32.93 | 18.54 | 18.54 | 6.36 | 6.89 | 6.89 | 79.16 | -21.84 | 38.44 | 118.46 | -12.26 | 30.29 | -5.17 | -47.71 | 23.97 | 73.99 | -24.33 | 46.86 | 0.12 | 4.14 | -6.62 |
| 22Q1 (10) | 73.87 | 6.2 | -16.55 | 404.9 | 1.8 | 5.61 | 169.6 | -0.04 | 36.46 | 0 | 0 | 0 | 84.1 | 0.31 | 10.3 | 16.22 | 15.94 | 50.32 | 1978.43 | 4.5 | 19.4 | 604.14 | 2.0 | 8.88 | 10.78 | 390.0 | 16.29 | 3.23 | 1.89 | 5.9 | 33.19 | 15.56 | 4.4 | 3.22 | 1.9 | -3.59 | 48.21 | 0.0 | 11.52 | 27.78 | 0.0 | 12.74 | 5.95 | 0.0 | -15.24 | 101.28 | 19.08 | 46.72 | 135.02 | 13.67 | 34.09 | -3.5 | 44.97 | 44.09 | 97.78 | 24.26 | 55.78 | 0.11 | -2.17 | -7.73 |
| 21Q4 (9) | 69.56 | 3.4 | -10.42 | 397.74 | 7.09 | -4.15 | 169.66 | 3.53 | 13.28 | 0 | 0 | 0 | 83.84 | 3.75 | 12.67 | 13.99 | 0.43 | 75.53 | 1893.2 | 5.99 | 15.69 | 592.31 | 2.86 | 7.26 | 2.2 | -83.01 | -61.81 | 3.17 | 0.0 | 8.19 | 28.72 | -3.33 | 7.81 | 3.16 | 0.96 | -8.14 | 48.21 | 0.0 | 11.52 | 27.78 | 0.0 | 12.74 | 5.95 | 0.0 | -15.24 | 85.05 | 19.6 | 46.08 | 118.78 | 13.3 | 32.15 | -6.36 | 11.91 | -6.89 | 78.69 | 23.16 | 50.55 | 0.11 | -2.58 | -10.57 |
| 21Q3 (8) | 67.27 | -7.53 | -8.14 | 371.4 | 1.03 | -11.68 | 163.88 | 0.05 | 20.67 | 0 | 0 | 0 | 80.81 | 2.64 | 8.72 | 13.93 | 8.66 | 73.91 | 1786.29 | 4.25 | 11.95 | 575.85 | 2.07 | 6.34 | 12.95 | -17.04 | -27.49 | 3.17 | 3.26 | 12.41 | 29.71 | -2.65 | 67.95 | 3.13 | -3.99 | 1.29 | 48.21 | 0.0 | 11.52 | 27.78 | 0.0 | 12.74 | 5.95 | 0.0 | -15.24 | 71.11 | 24.36 | 41.48 | 104.84 | 15.31 | 27.98 | -7.22 | -6.18 | 2.43 | 63.89 | 26.82 | 49.07 | 0.12 | -5.91 | -15.46 |
| 21Q2 (7) | 72.75 | -17.82 | 1.72 | 367.61 | -4.11 | -11.99 | 163.8 | 31.79 | 14.72 | 0 | 0 | 0 | 78.73 | 3.25 | 6.94 | 12.82 | 18.81 | 54.83 | 1713.49 | 3.41 | 9.24 | 564.17 | 1.67 | 0 | 15.61 | 68.39 | -25.45 | 3.07 | 0.66 | 11.64 | 30.52 | -3.99 | 79.53 | 3.26 | -2.4 | 6.89 | 48.21 | 11.52 | 11.52 | 27.78 | 12.74 | 12.74 | 5.95 | -15.24 | -15.24 | 57.18 | -17.17 | 35.37 | 90.92 | -9.7 | 23.03 | -6.8 | -8.63 | 22.37 | 50.38 | -19.74 | 50.48 | 0.12 | 2.9 | -14.22 |
| 21Q1 (6) | 88.52 | 14.0 | 4.3 | 383.38 | -7.61 | -16.43 | 124.29 | -17.01 | -23.65 | 0 | 0 | 0 | 76.25 | 2.47 | 3.08 | 10.79 | 35.38 | 51.33 | 1656.93 | 1.25 | 3.6 | 554.88 | 0.48 | 0 | 9.27 | 60.94 | -52.92 | 3.05 | 4.1 | 12.13 | 31.79 | 19.33 | 88.66 | 3.34 | -2.91 | 9.51 | 43.23 | 0.0 | 7.51 | 24.64 | 0.0 | 13.65 | 7.02 | 0.0 | 70.8 | 69.03 | 18.57 | 18.12 | 100.69 | 12.03 | 19.54 | -6.26 | -5.21 | 18.17 | 62.77 | 20.09 | 23.59 | 0.12 | -5.19 | -16.21 |
| 20Q4 (5) | 77.65 | 6.04 | 20.15 | 414.98 | -1.32 | -16.57 | 149.77 | 10.28 | 33.25 | 0 | 0 | 0 | 74.41 | 0.11 | 2.28 | 7.97 | -0.5 | 11.78 | 1636.43 | 2.55 | 1.77 | 552.23 | 1.98 | 0 | 5.76 | -67.75 | -60.3 | 2.93 | 3.9 | 2.09 | 26.64 | 50.59 | 25.07 | 3.44 | 11.33 | 18.62 | 43.23 | 0.0 | 7.51 | 24.64 | 0.0 | 13.65 | 7.02 | 0.0 | 70.8 | 58.22 | 15.84 | 13.45 | 89.88 | 9.72 | 16.56 | -5.95 | 19.59 | 15.24 | 52.27 | 21.96 | 17.99 | 0.13 | -7.91 | -14.66 |
| 20Q3 (4) | 73.23 | 2.39 | 0.0 | 420.53 | 0.68 | 0.0 | 135.81 | -4.88 | 0.0 | 0 | 0 | 0.0 | 74.33 | 0.96 | 0.0 | 8.01 | -3.26 | 0.0 | 1595.67 | 1.73 | 0.0 | 541.51 | 0 | 0.0 | 17.86 | -14.71 | 0.0 | 2.82 | 2.55 | 0.0 | 17.69 | 4.06 | 0.0 | 3.09 | 1.31 | 0.0 | 43.23 | 0.0 | 0.0 | 24.64 | 0.0 | 0.0 | 7.02 | 0.0 | 0.0 | 50.26 | 18.99 | 0.0 | 81.92 | 10.85 | 0.0 | -7.4 | 15.53 | 0.0 | 42.86 | 28.02 | 0.0 | 0.14 | -4.52 | 0.0 |
