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) | 663.67 | -25.3 | 202.51 | -9.66 | 138.6 | -35.57 | 0 | 0 | 1093.14 | -4.05 | 79.98 | 47.97 | 239.7 | -31.73 | 21.93 | -28.85 | 114.94 | -28.56 | 735.48 | 24.85 | 1191.82 | 3.63 | 297.57 | 6.52 | 775.12 | 5.37 | 244.71 | 2.18 | 129.99 | -0.04 | 331.07 | 11.95 | 705.77 | 6.09 | 94.58 | -21.12 | 425.65 | 2.41 | 0.09 | 5.76 |
| 2022 (9) | 888.42 | -2.5 | 224.17 | -53.72 | 215.12 | 203.37 | 0 | 0 | 1139.3 | 6.44 | 54.05 | -73.32 | 351.13 | -2.3 | 30.82 | -8.21 | 160.9 | 19.96 | 589.1 | 12.84 | 1150.02 | 17.08 | 279.35 | 1.03 | 735.62 | 16.3 | 239.5 | 9.45 | 130.04 | -0.28 | 295.73 | -24.21 | 665.28 | -10.02 | 119.91 | 9.81 | 415.64 | -16.77 | 0.09 | -8.86 |
| 2021 (8) | 911.22 | 77.16 | 484.41 | 39.7 | 70.91 | 47.58 | 0 | 0 | 1070.41 | -6.41 | 202.56 | -19.3 | 359.41 | -8.58 | 33.58 | -2.33 | 134.13 | 68.89 | 522.08 | -6.08 | 982.22 | 24.5 | 276.51 | 41.34 | 632.52 | 5.24 | 218.82 | 13.08 | 130.4 | 0.0 | 390.18 | -6.67 | 739.4 | -0.35 | 109.2 | -48.36 | 499.38 | -20.68 | 0.09 | 39.16 |
| 2020 (7) | 514.34 | -3.99 | 346.75 | 13.89 | 48.05 | 195.87 | 0 | 0 | 1143.67 | -6.85 | 250.99 | 3.67 | 393.15 | -2.68 | 34.38 | 4.48 | 79.42 | -2.35 | 555.85 | 3.02 | 788.95 | 19.08 | 195.64 | -0.47 | 601.03 | 6.08 | 193.51 | 14.48 | 130.4 | -0.07 | 418.08 | 17.19 | 742.0 | 13.06 | 211.47 | -10.9 | 629.55 | 5.97 | 0.07 | -4.87 |
| 2019 (6) | 535.73 | 10.44 | 304.45 | 16.09 | 16.24 | -15.59 | 0 | 0 | 1227.83 | -1.45 | 242.11 | 14.31 | 403.97 | 5.65 | 32.90 | 7.21 | 81.33 | -14.06 | 539.54 | 2.59 | 662.53 | 39.74 | 196.56 | -3.77 | 566.56 | 6.73 | 169.03 | 14.33 | 130.49 | 0.0 | 356.74 | 5.69 | 656.26 | 6.55 | 237.35 | 24.67 | 594.09 | 12.53 | 0.07 | -11.65 |
| 2018 (5) | 485.08 | 84.22 | 262.26 | 29.1 | 19.24 | -86.17 | 0 | 0 | 1245.95 | 26.73 | 211.81 | 178.92 | 382.36 | 40.03 | 30.69 | 10.49 | 94.64 | 13.27 | 525.92 | 267.37 | 474.1 | 9.0 | 204.27 | -2.04 | 530.81 | 25.0 | 147.85 | 5.42 | 130.49 | -0.01 | 337.55 | 53.82 | 615.89 | 25.64 | 190.38 | -0.45 | 527.93 | 28.54 | 0.08 | -24.85 |
| 2017 (4) | 263.31 | -6.56 | 203.14 | -1.56 | 139.1 | 70.38 | 0 | 0 | 983.12 | 9.77 | 75.94 | 19.44 | 273.06 | 37.01 | 27.77 | 24.82 | 83.55 | -6.06 | 143.16 | 5.9 | 434.95 | -18.46 | 208.53 | -1.52 | 424.65 | 15.01 | 140.25 | 4.75 | 130.5 | 0.0 | 219.45 | 5.01 | 490.2 | 3.55 | 191.25 | 113.09 | 410.7 | 37.48 | 0.11 | -61.26 |
| 2016 (3) | 281.8 | -27.7 | 206.35 | -7.57 | 81.64 | -57.33 | 1.38 | -74.95 | 895.64 | -4.39 | 63.58 | 10.08 | 199.3 | -1.4 | 22.25 | 3.13 | 88.94 | -0.53 | 135.18 | -3.51 | 533.42 | -8.01 | 211.75 | -6.34 | 369.22 | 0.0 | 133.89 | 4.5 | 130.5 | 0.0 | 208.98 | 6.02 | 473.38 | 3.87 | 89.75 | -32.21 | 298.73 | -9.34 | 0.28 | -9.66 |
| 2015 (2) | 389.77 | 27.73 | 223.25 | -2.83 | 191.34 | 4.29 | 5.51 | -71.92 | 936.79 | -20.83 | 57.76 | -46.66 | 202.13 | -23.85 | 21.58 | -3.82 | 89.41 | -14.61 | 140.1 | 2.32 | 579.86 | 14.92 | 226.08 | 15.68 | 369.22 | 0.0 | 128.12 | 9.23 | 130.5 | -0.01 | 197.11 | -20.36 | 455.73 | -7.99 | 132.39 | -31.34 | 329.5 | -25.17 | 0.31 | 12.2 |
| 2014 (1) | 305.14 | 18.68 | 229.75 | 24.04 | 183.47 | -22.45 | 19.62 | 704.1 | 1183.26 | 1.92 | 108.29 | 8.0 | 265.44 | 3.7 | 22.43 | 1.75 | 104.71 | 12.76 | 136.92 | -2.71 | 504.57 | 6.58 | 195.43 | 0.24 | 369.22 | 0.0 | 117.29 | 9.35 | 130.51 | 0.0 | 247.51 | 5.38 | 495.3 | 4.79 | 192.81 | 15.48 | 440.32 | 9.57 | 0.27 | 3.04 |
| 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) | 743.79 | -6.15 | 2.58 | 362.0 | 7.31 | 80.1 | 45.48 | -20.03 | -87.59 | 0 | 0 | 0 | 410.75 | 5.4 | 52.12 | 31.41 | 38.55 | 151.88 | 288.85 | -6.24 | -2.13 | 21.57 | -16.09 | -15.51 | 211.37 | 11.79 | 57.23 | 420.58 | 0.05 | -35.58 | 1473.14 | 1.78 | 46.47 | 659.14 | 2.04 | 129.82 | 775.12 | 0.0 | 5.37 | 252.68 | 0.0 | 3.26 | 129.99 | 0.0 | 0.0 | 314.2 | 10.21 | 0.26 | 696.87 | 4.36 | 1.28 | 264.24 | 21.69 | 78.26 | 578.44 | 15.17 | 25.31 | 0.19 | -4.33 | 104.03 |
| 24Q2 (19) | 792.51 | -4.74 | 50.27 | 337.35 | 48.19 | 72.39 | 56.87 | -63.69 | -83.18 | 0 | 0 | 0 | 389.69 | 52.55 | 40.85 | 22.67 | 15.9 | -36.0 | 308.08 | -1.17 | 7.16 | 25.70 | -10.49 | 7.05 | 189.08 | 4.16 | 30.36 | 420.37 | 0.14 | -30.24 | 1447.41 | -0.47 | 48.88 | 645.94 | 0.51 | 129.42 | 775.12 | 0.0 | 5.37 | 252.68 | 3.26 | 3.26 | 129.99 | 0.0 | -0.04 | 285.09 | -18.66 | -5.24 | 667.76 | -7.92 | -1.16 | 217.15 | 39.51 | 175.4 | 502.24 | -0.77 | 32.27 | 0.19 | 1.01 | 123.49 |
| 24Q1 (18) | 831.97 | 25.36 | 17.25 | 227.64 | 12.41 | 28.37 | 156.62 | 13.0 | -25.83 | 0 | 0 | 0 | 255.45 | -9.89 | -2.86 | 19.56 | 8.55 | 39.02 | 311.72 | 30.05 | 1.65 | 28.71 | 30.95 | 9.79 | 181.52 | 57.93 | 15.08 | 419.79 | -42.92 | -31.11 | 1454.23 | 22.02 | 26.83 | 642.68 | 115.98 | 126.94 | 775.12 | 0.0 | 5.37 | 244.71 | 0.0 | 2.18 | 129.99 | 0.0 | -0.04 | 350.49 | 5.87 | 13.13 | 725.19 | 2.75 | 6.75 | 155.65 | 64.57 | 15.43 | 506.14 | 18.91 | 13.83 | 0.19 | 112.93 | 131.18 |
| 23Q4 (17) | 663.67 | -8.47 | -25.3 | 202.51 | 0.75 | -9.66 | 138.6 | -62.17 | -35.57 | 0 | 0 | 0 | 283.48 | 4.98 | -18.2 | 18.02 | 44.51 | -27.54 | 239.7 | -18.78 | -31.73 | 21.93 | -14.1 | -28.85 | 114.94 | -14.5 | -28.56 | 735.48 | 12.66 | 24.85 | 1191.82 | 18.5 | 3.63 | 297.57 | 3.75 | 6.52 | 775.12 | 5.37 | 5.37 | 244.71 | 0.0 | 2.18 | 129.99 | 0.0 | -0.04 | 331.07 | 5.65 | 11.95 | 705.77 | 2.57 | 6.09 | 94.58 | -36.19 | -21.12 | 425.65 | -7.79 | 2.41 | 0.09 | -0.85 | 5.76 |
| 23Q3 (16) | 725.1 | 37.49 | -23.97 | 201.0 | 2.71 | -54.54 | 366.36 | 8.33 | 8360.97 | 0 | 0 | 0 | 270.02 | -2.41 | -13.24 | 12.47 | -64.79 | -17.42 | 295.13 | 2.65 | -11.15 | 25.53 | 6.31 | -15.93 | 134.43 | -7.32 | -23.98 | 652.83 | 8.33 | 20.1 | 1005.78 | 3.45 | -21.76 | 286.81 | 1.87 | 2.44 | 735.62 | 0.0 | 6.06 | 244.71 | 0.0 | 2.18 | 129.99 | -0.04 | -0.31 | 313.37 | 4.16 | 14.85 | 688.07 | 1.85 | 7.05 | 148.23 | 87.99 | 33.16 | 461.6 | 21.57 | 20.15 | 0.09 | 4.8 | -0.16 |
| 23Q2 (15) | 527.39 | -25.67 | -47.52 | 195.69 | 10.35 | -59.9 | 338.19 | 60.16 | 3773.88 | 0 | 0 | 0 | 276.68 | 5.22 | 9.89 | 35.42 | 151.74 | 1636.27 | 287.5 | -6.24 | -2.21 | 24.01 | -8.19 | -14.11 | 145.04 | -8.05 | -20.83 | 602.62 | -1.11 | 13.54 | 972.22 | -15.21 | -15.02 | 281.55 | -0.58 | 1.5 | 735.62 | 0.0 | 6.04 | 244.71 | 2.18 | 2.18 | 130.04 | 0.0 | -0.28 | 300.85 | -2.89 | 16.72 | 675.6 | -0.55 | 7.64 | 78.85 | -41.52 | -32.53 | 379.7 | -14.61 | 1.36 | 0.09 | 4.49 | 2.84 |
| 23Q1 (14) | 709.57 | -20.13 | -27.62 | 177.33 | -20.89 | -64.31 | 211.16 | -1.84 | -27.39 | 0 | 0 | 0 | 262.96 | -24.12 | 14.46 | 14.07 | -43.43 | 16.86 | 306.65 | -12.67 | -9.28 | 26.15 | -15.14 | -16.45 | 157.73 | -1.97 | 16.39 | 609.36 | 3.44 | 13.14 | 1146.58 | -0.3 | 27.3 | 283.2 | 1.38 | -0.43 | 735.62 | 0.0 | 16.3 | 239.5 | 0.0 | 9.45 | 130.04 | 0.0 | -0.28 | 309.8 | 4.76 | -22.97 | 679.35 | 2.11 | -9.59 | 134.84 | 12.45 | -32.71 | 444.64 | 6.98 | -26.21 | 0.08 | -2.59 | -6.28 |
| 22Q4 (13) | 888.42 | -6.84 | -2.5 | 224.17 | -49.3 | -53.72 | 215.12 | 4868.13 | 203.37 | 0 | 0 | 0 | 346.55 | 11.35 | 14.99 | 24.87 | 64.7 | -54.11 | 351.13 | 5.7 | -2.3 | 30.82 | 1.51 | -8.21 | 160.9 | -9.01 | 19.96 | 589.1 | 8.38 | 12.84 | 1150.02 | -10.54 | 17.08 | 279.35 | -0.23 | 1.03 | 735.62 | 6.06 | 16.3 | 239.5 | 0.0 | 9.45 | 130.04 | -0.27 | -0.28 | 295.73 | 8.38 | -24.21 | 665.28 | 3.51 | -10.02 | 119.91 | 7.72 | 9.81 | 415.64 | 8.19 | -16.77 | 0.09 | -6.4 | -8.86 |
| 22Q3 (12) | 953.68 | -5.1 | 59.06 | 442.18 | -9.4 | 24.06 | 4.33 | -50.4 | -94.72 | 0 | 0 | 0 | 311.23 | 23.61 | 15.78 | 15.1 | 640.2 | -62.1 | 332.18 | 12.99 | -8.98 | 30.36 | 8.61 | -9.3 | 176.83 | -3.47 | 57.34 | 543.55 | 2.41 | 2.62 | 1285.55 | 12.37 | 61.25 | 279.98 | 0.94 | 13.28 | 693.62 | -0.01 | 9.68 | 239.5 | 0.0 | 9.45 | 130.39 | -0.01 | -0.01 | 272.86 | 5.86 | -19.09 | 642.75 | 2.41 | -6.36 | 111.32 | -4.74 | -24.94 | 384.18 | 2.55 | -20.87 | 0.09 | 7.94 | 5.11 |
| 22Q2 (11) | 1004.98 | 2.51 | 57.43 | 488.05 | -1.78 | 46.35 | 8.73 | -97.0 | -81.03 | 0 | 0 | 0 | 251.78 | 9.6 | -10.03 | 2.04 | -83.06 | -97.29 | 294.0 | -13.02 | -10.31 | 27.96 | -10.7 | -4.52 | 183.19 | 35.18 | 102.42 | 530.75 | -1.46 | -2.18 | 1144.08 | 27.02 | 72.96 | 277.38 | -2.48 | 43.52 | 693.69 | 9.67 | 9.7 | 239.5 | 9.45 | 23.77 | 130.4 | 0.0 | 0.0 | 257.75 | -35.91 | -51.91 | 627.65 | -16.47 | -27.01 | 116.86 | -41.68 | -8.14 | 374.61 | -37.83 | -43.51 | 0.08 | -4.78 | 43.54 |
| 22Q1 (10) | 980.4 | 7.59 | 66.29 | 496.91 | 2.58 | 44.69 | 290.8 | 310.1 | 543.36 | 0 | 0 | 0 | 229.73 | -23.77 | 4.24 | 12.04 | -77.79 | -63.72 | 338.01 | -5.95 | 1.93 | 31.30 | -6.77 | 8.02 | 135.52 | 1.04 | 74.19 | 538.59 | 3.16 | -0.29 | 900.72 | -8.3 | 28.57 | 284.43 | 2.86 | 45.97 | 632.52 | 0.0 | 2.73 | 218.82 | 0.0 | 13.08 | 130.4 | 0.0 | 0.0 | 402.18 | 3.08 | -10.18 | 751.4 | 1.62 | -2.63 | 200.38 | 83.5 | -2.01 | 602.56 | 20.66 | -7.62 | 0.09 | -5.26 | 34.45 |
| 21Q4 (9) | 911.22 | 51.97 | 77.16 | 484.41 | 35.91 | 39.7 | 70.91 | -13.55 | 47.58 | 0 | 0 | 0 | 301.37 | 12.11 | -6.17 | 54.2 | 36.04 | -19.01 | 359.41 | -1.52 | -8.58 | 33.58 | 0.31 | -2.33 | 134.13 | 19.34 | 68.89 | 522.08 | -1.43 | -6.08 | 982.22 | 23.2 | 24.5 | 276.51 | 11.88 | 41.34 | 632.52 | 0.02 | 5.24 | 218.82 | 0.0 | 13.08 | 130.4 | 0.0 | 0.0 | 390.18 | 15.7 | -6.67 | 739.4 | 7.72 | -0.35 | 109.2 | -26.37 | -48.36 | 499.38 | 2.85 | -20.68 | 0.09 | 7.95 | 39.16 |
| 21Q3 (8) | 599.59 | -6.07 | 35.31 | 356.43 | 6.88 | 5.97 | 82.02 | 78.27 | 62.06 | 0 | 0 | -100.0 | 268.81 | -3.95 | -9.82 | 39.84 | -47.11 | -46.69 | 364.94 | 11.34 | -5.94 | 33.47 | 14.33 | 1.34 | 112.39 | 24.19 | 32.9 | 529.66 | -2.38 | -0.8 | 797.24 | 20.52 | -2.9 | 247.15 | 27.88 | 27.95 | 632.42 | 0.01 | 6.44 | 218.82 | 13.08 | 13.08 | 130.4 | 0.0 | 0.0 | 337.22 | -37.08 | -3.71 | 686.44 | -20.17 | 1.83 | 148.31 | 16.59 | -23.7 | 485.53 | -26.79 | -10.84 | 0.09 | 47.39 | 27.34 |
| 21Q2 (7) | 638.35 | 8.27 | 8.18 | 333.49 | -2.89 | -12.11 | 46.01 | 1.79 | 43.2 | 0 | 0 | 0 | 279.86 | 26.99 | -8.13 | 75.33 | 126.97 | -5.07 | 327.78 | -1.15 | 4.51 | 29.28 | 1.04 | 0 | 90.5 | 16.32 | 10.84 | 542.57 | 0.45 | 4.17 | 661.48 | -5.58 | -20.34 | 193.27 | -0.81 | 0.83 | 632.36 | 2.7 | 6.48 | 193.51 | 0.0 | 0.0 | 130.4 | 0.0 | 0.0 | 535.96 | 19.7 | 94.55 | 859.87 | 11.43 | 43.46 | 127.21 | -37.79 | -21.52 | 663.17 | 1.68 | 51.56 | 0.06 | -10.8 | -13.58 |
| 21Q1 (6) | 589.59 | 14.63 | 74.7 | 343.42 | -0.96 | 7.98 | 45.2 | -5.93 | 41.29 | 0 | 0 | 0 | 220.38 | -31.39 | 0.28 | 33.19 | -50.4 | 10.63 | 331.6 | -15.66 | 3.23 | 28.98 | -15.7 | 0 | 77.8 | -2.04 | -8.51 | 540.13 | -2.83 | 2.93 | 700.57 | -11.2 | 13.78 | 194.85 | -0.4 | 0.57 | 615.74 | 2.45 | 8.68 | 193.51 | 0.0 | 14.48 | 130.4 | 0.0 | -0.07 | 447.75 | 7.1 | 15.48 | 771.67 | 4.0 | 12.28 | 204.49 | -3.3 | 6.81 | 652.24 | 3.6 | 12.61 | 0.07 | -1.95 | -9.46 |
| 20Q4 (5) | 514.34 | 16.07 | -3.99 | 346.75 | 3.09 | 13.89 | 48.05 | -5.06 | 195.87 | 0 | -100.0 | 0 | 321.19 | 7.75 | -8.81 | 66.92 | -10.45 | 3.08 | 393.15 | 1.33 | -2.68 | 34.38 | 4.08 | 0 | 79.42 | -6.09 | -2.35 | 555.85 | 4.11 | 3.02 | 788.95 | -3.91 | 19.08 | 195.64 | 1.28 | -0.47 | 601.03 | 1.16 | 6.08 | 193.51 | 0.0 | 14.48 | 130.4 | 0.0 | -0.07 | 418.08 | 19.38 | 17.19 | 742.0 | 10.07 | 13.06 | 211.47 | 8.79 | -10.9 | 629.55 | 15.6 | 5.97 | 0.07 | -1.21 | -4.87 |
| 20Q3 (4) | 443.12 | -24.9 | 0.0 | 336.36 | -11.35 | 0.0 | 50.61 | 57.52 | 0.0 | 1.1 | 0 | 0.0 | 298.09 | -2.15 | 0.0 | 74.73 | -5.82 | 0.0 | 388.0 | 23.71 | 0.0 | 33.03 | 0 | 0.0 | 84.57 | 3.58 | 0.0 | 533.92 | 2.51 | 0.0 | 821.03 | -1.12 | 0.0 | 193.16 | 0.77 | 0.0 | 594.14 | 0.05 | 0.0 | 193.51 | 0.0 | 0.0 | 130.4 | 0.0 | 0.0 | 350.2 | 27.12 | 0.0 | 674.12 | 12.47 | 0.0 | 194.39 | 19.93 | 0.0 | 544.59 | 24.46 | 0.0 | 0.07 | 0.03 | 0.0 |
