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) | 87.02 | -19.47 | 67.47 | 415.04 | 28.4 | -53.17 | 0 | 0 | 117.33 | 27.23 | 5.65 | -4.72 | 4.14 | -11.16 | 3.53 | -30.17 | 472.54 | -2.07 | 532.21 | 24.77 | 387.11 | 15.72 | 0 | 0 | 174.03 | 0.0 | 28.04 | 0.0 | 131.92 | 0.79 | 201.28 | -2.81 | 361.24 | -1.31 | -48.65 | 0 | 152.63 | -9.23 | 0.02 | 1215.56 |
| 2022 (9) | 108.06 | 55.39 | 13.1 | -0.76 | 60.64 | -70.63 | 0 | 0 | 92.22 | 92.0 | 5.93 | -49.36 | 4.66 | 17.97 | 5.05 | -38.56 | 482.53 | 4.09 | 426.56 | -1.52 | 334.51 | 85.85 | 0 | 0 | 174.03 | 0.0 | 28.04 | 4.86 | 130.89 | 1.05 | 207.1 | -7.84 | 366.03 | -3.92 | -38.95 | 0 | 168.15 | -13.26 | 0.00 | 7.29 |
| 2021 (8) | 69.54 | 2.61 | 13.2 | -30.2 | 206.44 | 1125.16 | 0 | 0 | 48.03 | -64.21 | 11.71 | -0.51 | 3.95 | 9.72 | 8.22 | 206.57 | 463.55 | 18.76 | 433.15 | -1.16 | 179.99 | -60.12 | 0 | 0 | 174.03 | 0.0 | 26.74 | 7.82 | 129.53 | -16.33 | 224.71 | 6.73 | 380.98 | -2.35 | -30.85 | 0 | 193.86 | 4.75 | 0.00 | 1.45 |
| 2020 (7) | 67.77 | -17.1 | 18.91 | 39.04 | 16.85 | 46.9 | 0 | 0 | 134.2 | 133.92 | 11.77 | -85.66 | 3.6 | 25.0 | 2.68 | -46.56 | 390.32 | -5.61 | 438.23 | 0.23 | 451.32 | 0.82 | 0 | 0 | 174.03 | 0.0 | 24.8 | 60.41 | 154.81 | -26.73 | 210.54 | 10.55 | 390.15 | -6.48 | -25.47 | 0 | 185.07 | 28.05 | 0.00 | 2.53 |
| 2019 (6) | 81.75 | 173.96 | 13.6 | -43.64 | 11.47 | 33.22 | 0 | 0 | 57.37 | -17.2 | 82.09 | 403.31 | 2.88 | 6.67 | 5.02 | 28.83 | 413.52 | 3.36 | 437.22 | -3.14 | 447.64 | 20.13 | 0 | 0 | 174.03 | 0.0 | 15.46 | 11.54 | 211.28 | 12.92 | 190.45 | 29.85 | 417.19 | 20.01 | -45.92 | 0 | 144.53 | 17.35 | 0.00 | -97.06 |
| 2018 (5) | 29.84 | -21.64 | 24.13 | 160.58 | 8.61 | -87.81 | 0 | 0 | 69.29 | 37.86 | 16.31 | 1002.03 | 2.7 | -13.46 | 3.90 | -37.23 | 400.08 | 4.79 | 451.38 | -34.69 | 372.62 | 25.76 | 0 | 0 | 174.03 | 0.0 | 13.86 | 1.09 | 187.1 | 0.98 | 146.67 | 5.83 | 347.63 | 2.98 | -23.51 | 0 | 123.16 | -10.2 | 0.05 | -7.67 |
| 2017 (4) | 38.08 | -17.63 | 9.26 | 0 | 70.62 | 372.69 | 0 | 0 | 50.26 | -32.56 | 1.48 | -93.84 | 3.12 | 19.08 | 6.21 | 76.59 | 381.8 | 4.49 | 691.1 | 2.14 | 296.29 | -10.9 | 0 | 0 | 174.03 | 0.0 | 13.71 | 16.19 | 185.28 | 2.76 | 138.59 | -7.77 | 337.58 | -1.4 | -1.44 | 0 | 137.15 | -3.62 | 0.05 | 0.29 |
| 2016 (3) | 46.23 | -18.88 | 0 | 0 | 14.94 | -75.53 | 0 | 0 | 74.53 | -41.71 | 24.01 | -30.87 | 2.62 | -3.32 | 3.52 | 65.84 | 365.38 | -3.02 | 676.59 | -5.6 | 332.54 | 9.11 | 0.02 | -92.0 | 174.03 | 0.0 | 11.8 | 23.17 | 180.3 | 7.44 | 150.26 | 2.06 | 342.37 | 5.47 | -7.96 | 0 | 142.3 | -26.39 | 0.05 | 0.33 |
| 2015 (2) | 56.99 | 15.69 | 0.56 | -77.05 | 61.05 | -2.29 | 0 | 0 | 127.85 | 66.32 | 34.73 | 19.8 | 2.71 | -21.68 | 2.12 | -52.91 | 376.77 | -2.92 | 716.72 | 2.39 | 304.78 | 2.72 | 0.25 | -48.98 | 174.03 | 0.0 | 9.58 | 8.74 | 167.81 | 14.54 | 147.23 | 6.38 | 324.62 | 10.52 | 46.09 | -30.12 | 193.32 | -5.4 | 0.05 | 3.47 |
| 2014 (1) | 49.26 | -26.25 | 2.44 | 0 | 62.48 | 258.46 | 0 | 0 | 76.87 | -28.61 | 28.99 | -7.73 | 3.46 | 36.76 | 4.50 | 91.55 | 388.1 | 17.9 | 700.02 | 11.36 | 296.72 | -6.35 | 0.49 | -40.24 | 174.03 | 0.0 | 8.81 | 17.47 | 146.51 | 0 | 138.4 | -46.92 | 293.72 | 9.49 | 65.96 | 41.67 | 204.36 | -33.5 | 0.05 | -12.25 |
| 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 87.02 | -22.21 | -19.47 | 67.47 | 463.66 | 415.04 | 28.4 | 75.85 | -53.17 | 0 | 0 | 0 | 42.91 | 35.23 | 100.8 | 4.62 | 500.0 | 716.0 | 4.14 | 6.7 | -11.16 | 3.53 | -12.89 | -30.17 | 472.54 | -2.98 | -2.07 | 532.21 | 24.62 | 24.77 | 387.11 | 7.46 | 15.72 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 28.04 | 0.0 | 0.0 | 131.92 | 0.0 | 0.79 | 201.28 | 2.35 | -2.81 | 361.24 | 1.3 | -1.31 | -48.65 | -14.63 | -24.9 | 152.63 | -1.03 | -9.23 | 0.02 | 0.23 | 1215.56 |
| 23Q3 (19) | 111.87 | -17.62 | 8.47 | 11.97 | -40.95 | -10.74 | 16.15 | -0.98 | -40.38 | 0 | 0 | 0 | 31.73 | 388.15 | 434.18 | 0.77 | 122.0 | 118.2 | 3.88 | -3.96 | -26.65 | 4.05 | -29.82 | -37.8 | 487.06 | 2.8 | 0.13 | 427.06 | 3.11 | -3.59 | 360.23 | 1.07 | -6.76 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 28.04 | 0.0 | 0.0 | 131.92 | 0.0 | 0.79 | 196.66 | 0.39 | -5.39 | 356.62 | 0.22 | -2.77 | -42.44 | 26.8 | -13.96 | 154.22 | 11.83 | -9.61 | 0.02 | 1185.24 | 1202.55 |
| 23Q2 (18) | 135.79 | 4.61 | 167.51 | 20.27 | 56.16 | 53.44 | 16.31 | 16.5 | -44.94 | 0 | 0 | 0 | 6.5 | -82.03 | 101.86 | -3.5 | -193.09 | 0.0 | 4.04 | -16.01 | -19.04 | 5.77 | -19.94 | 0.55 | 473.8 | -1.0 | -0.06 | 414.19 | -3.4 | -5.49 | 356.43 | -0.87 | -0.52 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 28.04 | 0.0 | 0.0 | 131.92 | 0.79 | 0.79 | 195.89 | -7.1 | -7.63 | 355.85 | -3.77 | -4.09 | -57.98 | -78.4 | -88.37 | 137.91 | -22.68 | -23.93 | 0.00 | 4.2 | 4.79 |
| 23Q1 (17) | 129.8 | 20.12 | 105.93 | 12.98 | -0.92 | -4.77 | 14.0 | -76.91 | -69.26 | 0 | 0 | 0 | 36.18 | 69.3 | -41.34 | 3.76 | 601.33 | -73.91 | 4.81 | 3.22 | 12.65 | 7.21 | 42.67 | 62.54 | 478.61 | -0.81 | 0.26 | 428.78 | 0.52 | -4.57 | 359.56 | 7.49 | 1.24 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 28.04 | 0.0 | 4.86 | 130.89 | 0.0 | 1.05 | 210.87 | 1.82 | -11.81 | 369.79 | 1.03 | -6.47 | -32.5 | 16.56 | -148.85 | 178.37 | 6.08 | -21.1 | 0.00 | -1.99 | 7.4 |
| 22Q4 (16) | 108.06 | 4.78 | 55.39 | 13.1 | -2.31 | -0.76 | 60.64 | 123.85 | -70.63 | 0 | 0 | 0 | 21.37 | 259.76 | 105.88 | -0.75 | 82.27 | -212.5 | 4.66 | -11.91 | 17.97 | 5.05 | -22.41 | -38.55 | 482.53 | -0.8 | 4.09 | 426.56 | -3.7 | -1.52 | 334.51 | -13.42 | 85.85 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 28.04 | 0.0 | 4.86 | 130.89 | 0.0 | 1.05 | 207.1 | -0.37 | -7.84 | 366.03 | -0.2 | -3.92 | -38.95 | -4.59 | -26.26 | 168.15 | -1.45 | -13.26 | 0.00 | -0.76 | 7.29 |
| 22Q3 (15) | 103.13 | 103.17 | 21.12 | 13.41 | 1.51 | 0.68 | 27.09 | -8.54 | -88.31 | 0 | 0 | 0 | 5.94 | 84.47 | -48.97 | -4.23 | -20.86 | -204.32 | 5.29 | 6.01 | 33.59 | 6.51 | 13.45 | -5.87 | 486.42 | 2.6 | 8.83 | 442.95 | 1.07 | 2.91 | 386.35 | 7.83 | 86.99 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 28.04 | 0.0 | 4.86 | 130.89 | 0.0 | 1.05 | 207.86 | -1.99 | -7.6 | 366.78 | -1.14 | -3.79 | -37.24 | -20.99 | 0.9 | 170.62 | -5.89 | -8.94 | 0.00 | 3.4 | 6.78 |
| 22Q2 (14) | 50.76 | -19.47 | -45.4 | 13.21 | -3.08 | -24.51 | 29.62 | -34.97 | -86.57 | 0 | 0 | 0 | 3.22 | -94.78 | -74.36 | -3.5 | -124.29 | -161.84 | 4.99 | 16.86 | 22.91 | 5.74 | 29.42 | 60.83 | 474.1 | -0.69 | 18.09 | 438.27 | -2.45 | 1.73 | 358.29 | 0.88 | 70.37 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 28.04 | 4.86 | 4.86 | 130.89 | 1.05 | 1.05 | 212.08 | -11.31 | -6.3 | 371.01 | -6.17 | -3.03 | -30.78 | -135.68 | 13.05 | 181.3 | -19.8 | -5.05 | 0.00 | 6.79 | 3.98 |
| 22Q1 (13) | 63.03 | -9.36 | -10.79 | 13.63 | 3.26 | -28.64 | 45.55 | -77.94 | -78.47 | 0 | 0 | 0 | 61.68 | 494.22 | 358.59 | 14.41 | 6104.17 | 87.39 | 4.27 | 8.1 | -2.51 | 4.44 | -46.06 | 37.79 | 477.39 | 2.99 | 20.86 | 449.3 | 3.73 | 3.3 | 355.15 | 97.32 | 39.92 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 26.74 | 0.0 | 7.82 | 129.53 | 0.0 | -16.33 | 239.12 | 6.41 | 9.57 | 395.39 | 3.78 | -0.62 | -13.06 | 57.67 | 57.64 | 226.06 | 16.61 | 20.63 | 0.00 | -2.09 | 1.05 |
| 21Q4 (12) | 69.54 | -18.33 | 2.61 | 13.2 | -0.9 | -30.2 | 206.44 | -10.94 | 1125.16 | 0 | 0 | 0 | 10.38 | -10.82 | -46.99 | -0.24 | 82.73 | -104.84 | 3.95 | -0.25 | 9.72 | 8.22 | 18.85 | 206.57 | 463.55 | 3.71 | 18.76 | 433.15 | 0.63 | -1.16 | 179.99 | -12.89 | -60.12 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 26.74 | 0.0 | 7.82 | 129.53 | 0.0 | -16.33 | 224.71 | -0.11 | 6.73 | 380.98 | -0.06 | -2.35 | -30.85 | 17.91 | -21.12 | 193.86 | 3.46 | 4.75 | 0.00 | -1.23 | 1.45 |
| 21Q3 (11) | 85.15 | -8.41 | -34.47 | 13.32 | -23.89 | -27.21 | 231.81 | 5.11 | 442.37 | 0 | 0 | 0 | 11.64 | -7.32 | -82.92 | -1.39 | -124.56 | -112.3 | 3.96 | -2.46 | -25.28 | 6.92 | 93.85 | 67.8 | 446.97 | 11.33 | 17.32 | 430.42 | -0.09 | 0.18 | 206.62 | -1.75 | -50.37 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 26.74 | 0.0 | 7.82 | 129.53 | 0.0 | -16.33 | 224.95 | -0.61 | 9.42 | 381.22 | -0.36 | -1.03 | -37.58 | -6.16 | 19.1 | 187.37 | -1.87 | 17.75 | 0.00 | 0.69 | 0.36 |
| 21Q2 (10) | 92.97 | 31.59 | -11.69 | 17.5 | -8.38 | -19.21 | 220.53 | 4.24 | 471.17 | 0 | 0 | 0 | 12.56 | -6.62 | -63.98 | 5.66 | -26.4 | 2364.0 | 4.06 | -7.31 | -16.12 | 3.57 | 10.88 | -47.97 | 401.48 | 1.64 | 1.61 | 430.82 | -0.94 | 2.14 | 210.3 | -17.15 | -52.62 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 26.74 | 7.82 | 0 | 129.53 | -16.33 | 0 | 226.34 | 3.72 | 0 | 382.61 | -3.83 | 2.33 | -35.4 | -14.82 | 43.85 | 190.94 | 1.89 | 402.84 | 0.00 | 3.78 | -4.46 |
| 21Q1 (9) | 70.65 | 4.25 | -20.09 | 19.1 | 1.0 | -13.61 | 211.55 | 1155.49 | 459.06 | 0 | 0 | 0 | 13.45 | -31.31 | 15.95 | 7.69 | 55.04 | 281.37 | 4.38 | 21.67 | 13.18 | 3.22 | 20.01 | -52.27 | 394.99 | 1.2 | -4.37 | 434.93 | -0.75 | 0.65 | 253.83 | -43.76 | -43.35 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 24.8 | 0.0 | 60.41 | 154.81 | 0.0 | -26.73 | 218.23 | 3.65 | 17.19 | 397.84 | 1.97 | -3.66 | -30.83 | -21.04 | 57.93 | 187.4 | 1.26 | 65.94 | 0.00 | -1.7 | -3.78 |
| 20Q4 (8) | 67.77 | -47.85 | -17.1 | 18.91 | 3.33 | 39.04 | 16.85 | -60.58 | 46.9 | 0 | 0 | 0 | 19.58 | -71.27 | 40.76 | 4.96 | -56.11 | 158.84 | 3.6 | -32.08 | 25.0 | 2.68 | -34.95 | -46.55 | 390.32 | 2.45 | -5.61 | 438.23 | 2.0 | 0.23 | 451.32 | 8.4 | 0.82 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 24.8 | 0.0 | 60.41 | 154.81 | 0.0 | -26.73 | 210.54 | 2.41 | 10.55 | 390.15 | 1.29 | -6.48 | -25.47 | 45.17 | 44.53 | 185.07 | 16.3 | 28.05 | 0.00 | -2.29 | 2.53 |
| 20Q3 (7) | 129.95 | 23.43 | 65.48 | 18.3 | -15.51 | 30.9 | 42.74 | 10.7 | 567.81 | 0 | 0 | 0 | 68.15 | 95.44 | 570.11 | 11.3 | 4620.0 | 217.42 | 5.3 | 9.5 | 80.27 | 4.12 | -39.89 | 0 | 380.99 | -3.58 | -6.55 | 429.64 | 1.86 | -2.95 | 416.34 | -6.2 | -4.18 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 24.8 | 0 | 60.41 | 154.81 | 0 | -26.73 | 205.58 | 0 | 3.37 | 385.19 | 3.02 | -9.5 | -46.45 | 26.33 | -5.98 | 159.13 | 352.39 | 2.63 | 0.00 | -4.15 | 5.57 |
| 20Q2 (6) | 105.28 | 19.08 | 1.79 | 21.66 | -2.04 | 50.21 | 38.61 | 2.03 | 276.32 | 0 | 0 | 0 | 34.87 | 200.6 | 60.69 | -0.25 | 94.1 | -105.67 | 4.84 | 25.06 | 62.96 | 6.86 | 1.72 | 0 | 395.13 | -4.34 | -5.55 | 421.79 | -2.4 | -8.33 | 443.88 | -0.93 | 18.39 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 373.9 | -9.46 | -11.41 | -63.05 | 13.97 | -275.07 | -63.05 | -155.83 | -135.32 | 0.00 | 4.52 | 10.53 |
| 20Q1 (5) | 88.41 | 8.15 | -58.3 | 22.11 | 62.57 | 53.33 | 37.84 | 229.9 | -36.7 | 0 | 0 | 0 | 11.6 | -16.61 | 0.0 | -4.24 | 49.7 | -105.14 | 3.87 | 34.38 | 26.06 | 6.74 | 34.38 | 0 | 413.05 | -0.11 | -1.51 | 432.14 | -1.16 | -7.31 | 448.06 | 0.09 | 35.87 | 0 | 0 | 0 | 174.03 | 0.0 | 0.0 | 15.46 | 0.0 | 11.54 | 211.28 | 0.0 | 12.92 | 186.22 | -2.22 | -18.76 | 412.95 | -1.02 | -4.0 | -73.29 | -59.6 | -1007.1 | 112.93 | -21.86 | -49.27 | 0.00 | 4.74 | 7.75 |
| 19Q4 (4) | 81.75 | 4.1 | 0.0 | 13.6 | -2.72 | 0.0 | 11.47 | 79.22 | 0.0 | 0 | 0 | 0.0 | 13.91 | 36.77 | 0.0 | -8.43 | -336.8 | 0.0 | 2.88 | -2.04 | 0.0 | 5.02 | 0 | 0.0 | 413.52 | 1.43 | 0.0 | 437.22 | -1.24 | 0.0 | 447.64 | 3.03 | 0.0 | 0 | 0 | 0.0 | 174.03 | 0.0 | 0.0 | 15.46 | 0.0 | 0.0 | 211.28 | 0.0 | 0.0 | 190.45 | -4.24 | 0.0 | 417.19 | -1.98 | 0.0 | -45.92 | -4.77 | 0.0 | 144.53 | -6.78 | 0.0 | 0.00 | 0.61 | 0.0 |
