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) | 39.3 | -59.46 | 60.44 | -34.03 | 106.37 | 8.32 | 0 | 0 | 273.94 | -15.05 | 77.45 | -15.4 | 36.16 | 43.89 | 13.20 | 69.38 | 315.89 | 8.98 | 1156.65 | 16.5 | 271.24 | -1.9 | 2.05 | -1.91 | 284.42 | -10.0 | 80.08 | 15.02 | 587.72 | 189.13 | 76.23 | -80.7 | 744.03 | 11.42 | -260.49 | 0 | -184.26 | 0 | 0.07 | -14.72 |
| 2022 (9) | 96.93 | 5.78 | 91.62 | 301.84 | 98.2 | 49.26 | 0 | 0 | 322.47 | 18.15 | 91.55 | -46.64 | 25.13 | 0.32 | 7.79 | -15.09 | 289.87 | 0.33 | 992.82 | -36.2 | 276.49 | -13.44 | 2.09 | 9.42 | 316.03 | 50.0 | 69.62 | 30.91 | 203.27 | 0.0 | 394.91 | -13.07 | 667.8 | -6.04 | -371.16 | 0 | 23.75 | -96.7 | 0.08 | 59.31 |
| 2021 (8) | 91.63 | 94.58 | 22.8 | -17.09 | 65.79 | -23.88 | 0 | 0 | 272.94 | 43.01 | 171.57 | 100.48 | 25.05 | 106.0 | 9.18 | 44.05 | 288.93 | -0.38 | 1556.05 | 15.74 | 319.42 | 13.65 | 1.91 | -24.8 | 210.68 | 40.0 | 53.18 | 18.89 | 203.27 | 3901.38 | 454.3 | 21.6 | 710.75 | 67.86 | 264.98 | -31.69 | 719.28 | -5.55 | 0.05 | 34.25 |
| 2020 (7) | 47.09 | -34.12 | 27.5 | -17.24 | 86.43 | 0.8 | 0 | 0 | 190.85 | 10.59 | 85.58 | -5.62 | 12.16 | -9.32 | 6.37 | -18.0 | 290.04 | 7.78 | 1344.41 | 33.97 | 281.06 | -9.12 | 2.54 | 4.1 | 150.49 | 50.0 | 44.73 | 17.22 | 5.08 | -98.28 | 373.61 | 469.44 | 423.41 | 6.11 | 387.92 | 200.55 | 761.53 | 291.17 | 0.04 | -24.68 |
| 2019 (6) | 71.48 | 78.97 | 33.23 | 277.61 | 85.74 | 19.88 | 0 | 0 | 172.58 | 16.15 | 90.68 | -8.7 | 13.41 | 8.76 | 7.77 | -6.36 | 269.11 | -2.92 | 1003.54 | 192.56 | 309.28 | -8.48 | 2.44 | 8.93 | 100.33 | 0.0 | 38.16 | -20.99 | 295.24 | 69.19 | 65.61 | -49.79 | 399.02 | 12.89 | 129.07 | 0 | 194.68 | 0 | 0.05 | -57.59 |
| 2018 (5) | 39.94 | -68.67 | 8.8 | -93.19 | 71.52 | 1.52 | 0 | 0 | 148.59 | 36.17 | 99.32 | -11.04 | 12.33 | -4.34 | 8.30 | -29.75 | 277.21 | -3.8 | 343.02 | -18.47 | 337.94 | 92.15 | 2.24 | 1.82 | 100.33 | -40.0 | 48.3 | 29.87 | 174.5 | 0.02 | 130.67 | 17.68 | 353.47 | 9.53 | -324.12 | 0 | -193.45 | 0 | 0.12 | 56.78 |
| 2017 (4) | 127.49 | 283.08 | 129.3 | 167.15 | 70.45 | -37.24 | 0 | 0 | 109.12 | -16.82 | 111.65 | 40.6 | 12.89 | -7.4 | 11.81 | 11.32 | 288.16 | 26.67 | 420.74 | 18.0 | 175.87 | 15.05 | 2.2 | -7.95 | 167.21 | 20.0 | 37.19 | 26.97 | 174.47 | 32.89 | 111.04 | 40.59 | 322.71 | 34.71 | -183.96 | 0 | -72.92 | 0 | 0.08 | -27.61 |
| 2016 (3) | 33.28 | 36.51 | 48.4 | 6.14 | 112.25 | 219.35 | 0 | 0 | 131.18 | 1.07 | 79.41 | -0.73 | 13.92 | -38.95 | 10.61 | -39.59 | 227.48 | 4.23 | 356.56 | 10.17 | 152.86 | -36.0 | 2.39 | -7.36 | 139.34 | 0.0 | 29.29 | 37.51 | 131.29 | 119.33 | 78.98 | -0.55 | 239.56 | 49.18 | -233.25 | 0 | -154.27 | 0 | 0.11 | -10.58 |
| 2015 (2) | 24.38 | 15.6 | 45.6 | -32.82 | 35.15 | 26.99 | 0 | 0 | 129.79 | 5.59 | 79.99 | 21.77 | 22.8 | 48.44 | 17.57 | 40.58 | 218.25 | 1.07 | 323.64 | -4.07 | 238.83 | 11.33 | 2.58 | 79.17 | 139.34 | 16.84 | 21.3 | 27.16 | 59.86 | 0.0 | 79.42 | 74.86 | 160.58 | 31.59 | -190.07 | 0 | -110.65 | 0 | 0.12 | -7.75 |
| 2014 (1) | 21.09 | -44.75 | 67.88 | -13.27 | 27.68 | 66.25 | 0 | 0 | 122.92 | -18.6 | 65.69 | -78.53 | 15.36 | -22.81 | 12.50 | -5.18 | 215.93 | 8.05 | 337.38 | -30.16 | 214.52 | 50.14 | 1.44 | 0.7 | 119.26 | 0.05 | 16.75 | 43.28 | 59.86 | 463.65 | 45.42 | -86.43 | 122.03 | -65.82 | -118.12 | 0 | -72.7 | 0 | 0.13 | 103.34 |
| 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) | 49.82 | 4.31 | -27.28 | 59.95 | -3.99 | -11.58 | 92.16 | -6.76 | -11.5 | 0 | 0 | 0 | 85.86 | 15.61 | 60.46 | 35.56 | -15.53 | -41.16 | 24.23 | -9.93 | -13.09 | 7.64 | -19.11 | -20.03 | 285.81 | 0.21 | -9.15 | 1365.34 | 0.59 | 27.52 | 288.75 | 7.67 | 4.71 | 2.06 | -0.48 | 1.48 | 284.42 | 0.0 | 0.0 | 87.7 | 0.0 | 9.52 | 473.85 | 0.0 | -19.37 | 284.71 | 14.25 | 159.96 | 846.27 | 4.38 | 8.87 | -250.89 | -5.85 | 35.32 | 33.82 | 177.44 | 112.15 | 0.09 | 6.85 | 18.19 |
| 24Q2 (19) | 47.76 | 24.57 | -31.78 | 62.44 | -9.69 | -28.97 | 98.84 | 4.55 | 2.53 | 0 | 0 | 0 | 74.27 | 6.08 | 5.59 | 42.1 | -37.43 | -8.5 | 26.9 | -17.91 | -0.26 | 9.44 | -19.05 | 10.78 | 285.2 | 1.86 | -3.98 | 1357.3 | 3.12 | 22.74 | 268.19 | 5.56 | 3.85 | 2.07 | 1.47 | 0.98 | 284.42 | 0.0 | -10.0 | 87.7 | 9.52 | 9.52 | 473.85 | -19.37 | -19.37 | 249.21 | 73.64 | 407.56 | 810.77 | -0.07 | 13.09 | -237.02 | 1.72 | 17.78 | 12.19 | 112.48 | 105.1 | 0.08 | 2.82 | 25.51 |
| 24Q1 (18) | 38.34 | -2.44 | -53.39 | 69.14 | 14.39 | -26.15 | 94.54 | -11.12 | -6.96 | 0 | 0 | 0 | 70.01 | -19.63 | 11.16 | 67.29 | 309.76 | 2077.67 | 32.77 | -9.38 | 30.25 | 11.66 | -11.64 | 49.53 | 280.0 | -11.36 | -5.22 | 1316.17 | 13.79 | 24.25 | 254.06 | -6.33 | 0.84 | 2.04 | -0.49 | -1.45 | 284.42 | 0.0 | -10.0 | 80.08 | 0.0 | 15.02 | 587.72 | 0.0 | 189.13 | 143.52 | 88.27 | -63.94 | 811.33 | 9.05 | 20.93 | -241.17 | 7.42 | 19.96 | -97.65 | 47.0 | -200.98 | 0.08 | 8.28 | 2.42 |
| 23Q4 (17) | 39.3 | -42.64 | -59.46 | 60.44 | -10.86 | -34.03 | 106.37 | 2.14 | 8.32 | 0 | 0 | 0 | 87.11 | 62.79 | -17.11 | -32.08 | -153.09 | 36.73 | 36.16 | 29.7 | 43.89 | 13.20 | 38.21 | 69.39 | 315.89 | 0.41 | 8.98 | 1156.65 | 8.03 | 16.5 | 271.24 | -1.64 | -1.9 | 2.05 | 0.99 | -1.91 | 284.42 | 0.0 | -10.0 | 80.08 | 0.0 | 15.02 | 587.72 | 0.0 | 189.13 | 76.23 | -30.4 | -80.7 | 744.03 | -4.28 | 11.42 | -260.49 | 32.85 | 29.82 | -184.26 | 33.81 | -875.83 | 0.07 | -0.64 | -14.72 |
| 23Q3 (16) | 68.51 | -2.14 | -6.3 | 67.8 | -22.88 | -11.76 | 104.14 | 8.03 | 39.6 | 0 | 0 | 0 | 53.51 | -23.93 | -31.42 | 60.43 | 31.34 | 34.56 | 27.88 | 3.37 | 9.85 | 9.55 | 12.05 | 9.03 | 314.6 | 5.92 | 4.57 | 1070.68 | -3.18 | 152.91 | 275.76 | 6.78 | -15.3 | 2.03 | -0.98 | 6.84 | 284.42 | -10.0 | -10.0 | 80.08 | 0.0 | 15.02 | 587.72 | 0.0 | 189.13 | 109.52 | 123.05 | -75.3 | 777.33 | 8.43 | 8.52 | -387.9 | -34.55 | 61.11 | -278.38 | -16.38 | 49.74 | 0.07 | 13.46 | -69.08 |
| 23Q2 (15) | 70.01 | -14.89 | -10.34 | 87.91 | -6.1 | 112.09 | 96.4 | -5.13 | 35.97 | 0 | 0 | 0 | 70.34 | 11.69 | -8.02 | 46.01 | 1389.0 | -21.4 | 26.97 | 7.19 | -16.11 | 8.52 | 9.27 | -21.42 | 297.02 | 0.55 | -1.73 | 1105.85 | 4.4 | 127.6 | 258.25 | 2.5 | -13.1 | 2.05 | -0.97 | 7.33 | 316.03 | 0.0 | 0.0 | 80.08 | 15.02 | 15.02 | 587.72 | 189.13 | 189.13 | 49.1 | -87.66 | -87.34 | 716.9 | 6.86 | 8.52 | -288.29 | 4.32 | 67.18 | -239.19 | -347.35 | 51.26 | 0.06 | -16.09 | -65.78 |
| 23Q1 (14) | 82.26 | -15.13 | -9.77 | 93.62 | 2.18 | 111.81 | 101.61 | 3.47 | 40.56 | 0 | 0 | 0 | 62.98 | -40.07 | 0.13 | 3.09 | 106.09 | -92.04 | 25.16 | 0.12 | 36.74 | 7.80 | 0.09 | 20.17 | 295.41 | 1.91 | 0.3 | 1059.27 | 6.69 | -2.05 | 251.95 | -8.88 | -11.04 | 2.07 | -0.96 | 8.38 | 316.03 | 0.0 | 50.0 | 69.62 | 0.0 | 30.91 | 203.27 | 0.0 | 0.0 | 398.0 | 0.78 | -19.29 | 670.89 | 0.46 | -10.49 | -301.3 | 18.82 | -28.5 | 96.7 | 307.16 | -62.61 | 0.08 | -9.85 | -6.54 |
| 22Q4 (13) | 96.93 | 32.56 | 5.78 | 91.62 | 19.23 | 301.84 | 98.2 | 31.64 | 49.26 | 0 | 0 | 0 | 105.09 | 34.7 | 45.27 | -50.7 | -212.89 | -344.34 | 25.13 | -0.99 | 0.32 | 7.79 | -11.04 | -15.09 | 289.87 | -3.65 | 0.33 | 992.82 | 134.52 | -36.2 | 276.49 | -15.07 | -13.44 | 2.09 | 10.0 | 9.42 | 316.03 | 0.0 | 50.0 | 69.62 | 0.0 | 30.91 | 203.27 | 0.0 | 0.0 | 394.91 | -10.93 | -13.07 | 667.8 | -6.77 | -6.04 | -371.16 | 62.78 | -240.07 | 23.75 | 104.29 | -96.7 | 0.08 | -63.97 | 59.31 |
| 22Q3 (12) | 73.12 | -6.35 | -21.91 | 76.84 | 85.38 | 80.38 | 74.6 | 5.22 | -1.1 | 0 | 0 | 0 | 78.02 | 2.03 | -7.86 | 44.91 | -23.28 | -1.43 | 25.38 | -21.06 | -2.31 | 8.76 | -19.24 | -11.21 | 300.85 | -0.46 | 5.97 | 423.35 | -12.87 | -71.67 | 325.56 | 9.55 | 4.86 | 1.9 | -0.52 | -0.52 | 316.03 | 0.0 | 50.0 | 69.62 | 0.0 | 30.91 | 203.27 | 0.0 | 4.71 | 443.39 | 14.36 | 0.32 | 716.29 | 8.43 | 3.92 | -997.31 | -13.53 | -669.5 | -553.92 | -12.87 | -189.76 | 0.24 | 25.56 | 325.82 |
| 22Q2 (11) | 78.08 | -14.36 | 48.38 | 41.45 | -6.22 | 112.56 | 70.9 | -1.92 | 6.74 | 0 | 0 | 0 | 76.47 | 21.57 | 20.33 | 58.54 | 50.88 | 57.41 | 32.15 | 74.73 | 82.57 | 10.85 | 67.11 | 41.97 | 302.24 | 2.61 | 0.87 | 485.87 | -55.07 | -68.09 | 297.17 | 4.93 | -10.94 | 1.91 | 0.0 | 2.14 | 316.03 | 50.0 | 50.0 | 69.62 | 30.91 | 30.91 | 203.27 | 0.0 | 4.71 | 387.72 | -21.37 | -2.01 | 660.61 | -11.87 | 2.74 | -878.49 | -274.67 | -471.71 | -490.77 | -289.76 | -177.65 | 0.19 | 129.2 | 299.72 |
| 22Q1 (10) | 91.17 | -0.5 | 93.16 | 44.2 | 93.86 | -4.95 | 72.29 | 9.88 | -2.88 | 0 | 0 | 0 | 62.9 | -13.05 | 20.11 | 38.8 | 86.99 | -43.0 | 18.4 | -26.55 | 42.64 | 6.49 | -29.28 | 2.96 | 294.54 | 1.94 | 0.38 | 1081.4 | -30.5 | -21.23 | 283.22 | -11.33 | 16.85 | 1.91 | 0.0 | -25.39 | 210.68 | 0.0 | 40.0 | 53.18 | 0.0 | 18.89 | 203.27 | 0.0 | 4.71 | 493.1 | 8.54 | 11.63 | 749.55 | 5.46 | 10.14 | -234.47 | -188.49 | -295.52 | 258.63 | -64.04 | -53.95 | 0.08 | 53.67 | 49.47 |
| 21Q4 (9) | 91.63 | -2.14 | 94.58 | 22.8 | -46.48 | -17.09 | 65.79 | -12.78 | -23.88 | 0 | 0 | 0 | 72.34 | -14.57 | 15.34 | 20.75 | -54.46 | 474.79 | 25.05 | -3.58 | 106.0 | 9.18 | -6.98 | 44.04 | 288.93 | 1.77 | -0.38 | 1556.05 | 4.13 | 15.74 | 319.42 | 2.88 | 13.65 | 1.91 | 0.0 | -24.8 | 210.68 | 0.0 | 40.0 | 53.18 | 0.0 | 18.89 | 203.27 | 4.71 | 3901.38 | 454.3 | 2.79 | 21.6 | 710.75 | 3.12 | 67.86 | 264.98 | 51.31 | -31.69 | 719.28 | 16.56 | -5.55 | 0.05 | -3.71 | 34.25 |
| 21Q3 (8) | 93.63 | 77.94 | 44.69 | 42.6 | 118.46 | -11.8 | 75.43 | 13.57 | 80.54 | 0 | 0 | 0 | 84.68 | 33.25 | 63.35 | 45.56 | 22.51 | 20.95 | 25.98 | 47.53 | 110.53 | 9.87 | 29.13 | 41.5 | 283.91 | -5.24 | -2.78 | 1494.35 | -1.85 | 27.83 | 310.48 | -6.95 | -2.41 | 1.91 | 2.14 | -21.4 | 210.68 | 0.0 | 40.0 | 53.18 | 0.0 | 18.89 | 194.12 | 0.0 | 3721.26 | 441.96 | 11.69 | 19.11 | 689.27 | 7.2 | 63.78 | 175.12 | -25.9 | -16.05 | 617.08 | -2.37 | 6.46 | 0.06 | 17.86 | 29.01 |
| 21Q2 (7) | 52.62 | 11.48 | -22.37 | 19.5 | -58.06 | -26.42 | 66.42 | -10.76 | 0 | 0 | 0 | 0 | 63.55 | 21.35 | 68.61 | 37.19 | -45.37 | 152.31 | 17.61 | 36.51 | 39.76 | 7.64 | 21.19 | 0 | 299.62 | 2.11 | 9.0 | 1522.5 | 10.9 | 35.6 | 333.67 | 37.67 | 16.02 | 1.87 | -26.95 | -23.36 | 210.68 | 40.0 | 40.0 | 53.18 | 18.89 | 18.89 | 194.12 | 0.0 | 3721.26 | 395.69 | -10.42 | 18.68 | 643.0 | -5.52 | 67.79 | 236.34 | 97.08 | 23.84 | 632.03 | 12.53 | 20.56 | 0.05 | -14.29 | 7.43 |
| 21Q1 (6) | 47.2 | 0.23 | -30.53 | 46.5 | 69.09 | 3.1 | 74.43 | -13.88 | -19.57 | 0 | 0 | 0 | 52.37 | -16.5 | 35.71 | 68.07 | 1785.6 | 130.2 | 12.9 | 6.09 | 82.72 | 6.30 | -1.06 | 0 | 293.43 | 1.17 | 7.78 | 1372.9 | 2.12 | 68.59 | 242.37 | -13.77 | -9.79 | 2.56 | 0.79 | 5.35 | 150.49 | 0.0 | 50.0 | 44.73 | 0.0 | 17.22 | 194.12 | 3721.26 | -34.25 | 441.72 | 18.23 | 363.31 | 680.57 | 60.74 | 58.74 | 119.92 | -69.09 | 228.3 | 561.64 | -26.25 | 29934.22 | 0.05 | 38.02 | -19.17 |
| 20Q4 (5) | 47.09 | -27.23 | -34.12 | 27.5 | -43.06 | -17.24 | 86.43 | 106.87 | 0 | 0 | 0 | 0 | 62.72 | 20.99 | 28.37 | 3.61 | -90.42 | 128.34 | 12.16 | -1.46 | -9.32 | 6.37 | -8.62 | 0 | 290.04 | -0.68 | 7.78 | 1344.41 | 15.0 | 33.97 | 281.06 | -11.66 | -9.12 | 2.54 | 4.53 | 4.1 | 150.49 | 0.0 | 50.0 | 44.73 | 0.0 | 17.22 | 5.08 | 0.0 | -98.28 | 373.61 | 0.69 | 469.44 | 423.41 | 0.61 | 6.11 | 387.92 | 85.97 | 200.55 | 761.53 | 31.38 | 291.17 | 0.04 | -7.47 | -24.68 |
| 20Q3 (4) | 64.71 | -4.53 | 0.0 | 48.3 | 82.26 | 0.0 | 41.78 | 0 | 0.0 | 0 | 0 | 0.0 | 51.84 | 37.54 | 0.0 | 37.67 | 155.56 | 0.0 | 12.34 | -2.06 | 0.0 | 6.97 | 0 | 0.0 | 292.03 | 6.24 | 0.0 | 1169.04 | 4.12 | 0.0 | 318.14 | 10.62 | 0.0 | 2.43 | -0.41 | 0.0 | 150.49 | 0.0 | 0.0 | 44.73 | 0.0 | 0.0 | 5.08 | 0.0 | 0.0 | 371.05 | 11.29 | 0.0 | 420.86 | 9.82 | 0.0 | 208.59 | 9.3 | 0.0 | 579.64 | 10.57 | 0.0 | 0.04 | -1.86 | 0.0 |
