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) | 332.3 | -23.58 | 290.17 | 1.13 | 102.19 | 541.09 | 0 | 0 | 825.64 | -9.39 | 108.83 | -9.43 | 128.99 | -7.81 | 15.62 | 1.74 | 76.11 | -12.19 | 1317.86 | 2.24 | 486.67 | -12.34 | 64.67 | -4.74 | 354.66 | 0.02 | 225.58 | 5.82 | 666.61 | 0.01 | 286.91 | 5.4 | 1179.1 | 2.36 | 72.2 | 73.68 | 359.11 | 14.45 | 0.12 | -6.94 |
| 2022 (9) | 434.86 | 30.0 | 286.93 | 21.07 | 15.94 | -45.09 | 0 | 0 | 911.22 | -3.1 | 120.16 | -20.25 | 139.92 | -3.02 | 15.36 | 0.08 | 86.68 | -1.65 | 1289.04 | 3.16 | 555.16 | 6.39 | 67.89 | -2.58 | 354.59 | 0.01 | 213.18 | 7.76 | 666.57 | 0.27 | 272.2 | -5.29 | 1151.95 | 0.17 | 41.57 | 757.11 | 313.77 | 7.37 | 0.13 | -1.86 |
| 2021 (8) | 334.51 | 29.09 | 237.0 | 23.34 | 29.03 | -82.01 | 0 | 0 | 940.34 | 17.63 | 150.68 | 2.43 | 144.27 | -12.82 | 15.34 | -25.89 | 88.13 | 33.61 | 1249.52 | 2.87 | 521.82 | 4.9 | 69.69 | -3.93 | 354.56 | 5.48 | 197.83 | 7.09 | 664.77 | 1.85 | 287.39 | 3.22 | 1150.0 | 3.06 | 4.85 | -55.01 | 292.24 | 1.05 | 0.13 | -0.53 |
| 2020 (7) | 259.12 | 4.76 | 192.15 | -19.31 | 161.41 | 22.74 | 0 | 0 | 799.39 | -15.85 | 147.1 | -15.75 | 165.49 | -25.19 | 20.70 | -11.1 | 65.96 | -15.33 | 1214.62 | 0.72 | 497.45 | 24.05 | 72.54 | 3.63 | 336.14 | 0.0 | 184.73 | 10.44 | 652.68 | 1.25 | 278.43 | 1.71 | 1115.83 | 2.78 | 10.78 | -55.67 | 289.21 | -2.97 | 0.13 | -5.65 |
| 2019 (6) | 247.35 | 65.68 | 238.12 | -4.0 | 131.51 | 80.52 | 0 | 0 | 949.99 | 10.95 | 174.6 | 57.06 | 221.22 | -4.47 | 23.29 | -13.89 | 77.9 | -20.54 | 1205.88 | 5.03 | 401.02 | -12.42 | 70.0 | 89.45 | 336.14 | 0.0 | 167.27 | 7.12 | 644.63 | 0.81 | 273.74 | 34.46 | 1085.64 | 8.65 | 24.32 | -18.83 | 298.06 | 27.63 | 0.14 | 3.74 |
| 2018 (5) | 149.29 | 92.91 | 248.05 | 34.73 | 72.85 | -20.79 | 0 | 0 | 856.25 | 22.85 | 111.17 | 103.27 | 231.56 | 26.77 | 27.04 | 3.19 | 98.04 | 49.16 | 1148.11 | 14.12 | 457.87 | 22.83 | 36.95 | -18.84 | 336.14 | 0.0 | 156.15 | 3.63 | 639.45 | 1.5 | 203.58 | 26.24 | 999.19 | 6.08 | 29.96 | 0 | 233.54 | 60.16 | 0.13 | 5.62 |
| 2017 (4) | 77.39 | 3.88 | 184.11 | -2.59 | 91.97 | 1013.44 | 0 | 0 | 697.0 | 14.36 | 54.69 | 38.6 | 182.66 | 25.76 | 26.21 | 9.96 | 65.73 | -5.03 | 1006.04 | -0.11 | 372.78 | -20.58 | 45.53 | -6.45 | 336.14 | 0.0 | 150.68 | 2.69 | 630.02 | 1.42 | 161.26 | 8.92 | 941.96 | 2.84 | -15.44 | 0 | 145.82 | 31.52 | 0.13 | -1.59 |
| 2016 (3) | 74.5 | -32.42 | 189.01 | 1.19 | 8.26 | -96.36 | 0 | 0 | 609.46 | -8.06 | 39.46 | -18.81 | 145.25 | -15.29 | 23.83 | -7.87 | 69.21 | -5.44 | 1007.17 | -2.61 | 469.38 | 16.86 | 48.67 | -8.24 | 336.14 | 0.0 | 146.74 | 3.43 | 621.2 | 1.65 | 148.06 | -8.9 | 915.99 | 0.05 | -37.19 | 0 | 110.87 | -57.07 | 0.13 | 4.54 |
| 2015 (2) | 110.24 | -13.47 | 186.78 | -18.14 | 227.19 | 40.56 | 0 | 0 | 662.87 | -14.67 | 48.6 | -48.09 | 171.47 | -14.92 | 25.87 | -0.3 | 73.19 | -22.28 | 1034.14 | 0.3 | 401.65 | -14.79 | 53.04 | -3.32 | 336.14 | 0.0 | 141.88 | 7.06 | 611.13 | 2.7 | 162.52 | -26.48 | 915.52 | -3.49 | 95.76 | -22.03 | 258.28 | -24.89 | 0.12 | -0.49 |
| 2014 (1) | 127.4 | -33.59 | 228.16 | 65.72 | 161.63 | -50.54 | 0 | 0 | 776.83 | 10.7 | 93.62 | -10.98 | 201.55 | 15.39 | 25.95 | 4.23 | 94.17 | 19.76 | 1031.08 | 3.93 | 471.38 | 18.74 | 54.86 | 152.11 | 336.14 | 2.0 | 132.52 | 5.42 | 595.06 | 324.65 | 221.07 | -66.29 | 948.64 | 2.92 | 122.81 | 47.86 | 343.88 | -53.46 | 0.12 | 2.21 |
| 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) | 151.51 | -15.95 | -60.18 | 257.53 | -9.86 | -21.3 | 147.87 | 3.43 | 44.98 | 0 | 0 | 0 | 156.15 | -28.93 | -25.26 | 18.96 | -55.33 | -29.93 | 125.09 | 2.68 | -2.74 | 16.52 | 9.84 | 11.16 | 71.14 | -7.59 | -7.03 | 1312.79 | -0.69 | 0.5 | 366.86 | -13.44 | -22.51 | 64.96 | -1.84 | -3.22 | 354.66 | 0.0 | 0.0 | 236.71 | 0.0 | 4.93 | 663.73 | -1.44 | -0.68 | 303.77 | 12.68 | 11.76 | 1204.22 | 2.08 | 3.31 | 136.16 | -14.86 | 46.5 | 439.93 | 2.43 | 20.61 | 0.11 | -0.84 | -6.84 |
| 24Q2 (19) | 180.26 | -44.95 | -52.6 | 285.69 | -1.9 | -12.24 | 142.96 | 24.64 | 113.09 | 0 | 0 | 0 | 219.7 | 23.06 | -0.91 | 42.44 | 43.96 | 1.92 | 121.82 | 1.28 | -1.34 | 15.04 | 1.53 | 6.66 | 76.98 | 1.2 | -4.74 | 1321.87 | -1.9 | 2.98 | 423.83 | -11.75 | -16.13 | 66.18 | -0.26 | 1.71 | 354.66 | 0.0 | 0.0 | 236.71 | 4.93 | 4.93 | 673.4 | 1.21 | 0.46 | 269.59 | 10.74 | 11.05 | 1179.7 | 4.0 | 3.6 | 159.92 | 20.6 | 201.11 | 429.51 | 14.22 | 45.17 | 0.12 | -4.39 | -6.24 |
| 24Q1 (18) | 327.43 | -1.47 | -20.82 | 291.23 | 0.37 | 2.52 | 114.7 | 12.24 | 4908.73 | 0 | 0 | 0 | 178.53 | -11.96 | -7.12 | 29.48 | 122.32 | 9.67 | 120.28 | -6.75 | -6.65 | 14.81 | -5.18 | 3.34 | 76.07 | -0.05 | -5.92 | 1347.45 | 2.25 | 4.44 | 480.28 | -1.31 | -14.41 | 66.35 | 2.6 | -1.69 | 354.66 | 0.0 | 0.02 | 225.58 | 0.0 | 5.82 | 665.36 | -0.19 | -0.18 | 243.44 | -15.15 | 12.02 | 1134.38 | -3.79 | 3.4 | 132.6 | 83.66 | 150.71 | 376.04 | 4.71 | 39.17 | 0.12 | 2.11 | -7.85 |
| 23Q4 (17) | 332.3 | -12.66 | -23.58 | 290.17 | -11.32 | 1.13 | 102.19 | 0.2 | 541.09 | 0 | 0 | 0 | 202.78 | -2.94 | -16.37 | 13.26 | -51.0 | 117.73 | 128.99 | 0.3 | -7.81 | 15.62 | 5.12 | 1.75 | 76.11 | -0.54 | -12.19 | 1317.86 | 0.89 | 2.24 | 486.67 | 2.8 | -12.34 | 64.67 | -3.65 | -4.74 | 354.66 | 0.0 | 0.02 | 225.58 | 0.0 | 5.82 | 666.61 | -0.25 | 0.01 | 286.91 | 5.56 | 5.4 | 1179.1 | 1.15 | 2.36 | 72.2 | -22.32 | 73.68 | 359.11 | -1.54 | 14.45 | 0.12 | -3.77 | -6.94 |
| 23Q3 (16) | 380.46 | 0.04 | -12.27 | 327.21 | 0.52 | 4.62 | 101.99 | 52.02 | 483.8 | 0 | 0 | 0 | 208.93 | -5.76 | -4.71 | 27.06 | -35.01 | -38.72 | 128.61 | 4.15 | -1.73 | 14.86 | 5.4 | 7.57 | 76.52 | -5.31 | -17.58 | 1306.27 | 1.76 | 0.83 | 473.43 | -6.31 | -16.6 | 67.12 | 3.15 | -3.37 | 354.66 | 0.0 | 0.02 | 225.58 | 0.0 | 5.82 | 668.27 | -0.31 | 0.26 | 271.8 | 11.96 | 2.95 | 1165.65 | 2.37 | 1.91 | 92.94 | 75.0 | 63.71 | 364.74 | 23.28 | 13.71 | 0.12 | -0.2 | -3.99 |
| 23Q2 (15) | 380.3 | -8.03 | -22.26 | 325.53 | 14.6 | 21.51 | 67.09 | 2829.69 | 80.35 | 0 | 0 | 0 | 221.71 | 15.34 | -9.47 | 41.64 | 54.91 | -6.59 | 123.48 | -4.17 | -7.03 | 14.10 | -1.63 | 2.13 | 80.81 | -0.06 | -9.88 | 1283.65 | -0.51 | 2.02 | 505.34 | -9.95 | -5.92 | 65.07 | -3.59 | -6.44 | 354.66 | 0.02 | 0.02 | 225.58 | 5.82 | 5.82 | 670.34 | 0.57 | 0.57 | 242.76 | 11.71 | 10.43 | 1138.68 | 3.79 | 3.56 | 53.11 | 0.42 | 60.5 | 295.87 | 9.5 | 16.98 | 0.12 | -6.03 | -6.09 |
| 23Q1 (14) | 413.52 | -4.91 | 7.54 | 284.06 | -1.0 | 18.52 | 2.29 | -85.63 | -86.32 | 0 | 0 | 0 | 192.22 | -20.72 | -6.06 | 26.88 | 341.38 | 6.12 | 128.85 | -7.91 | -3.45 | 14.34 | -6.64 | 2.68 | 80.86 | -6.71 | -7.28 | 1290.22 | 0.09 | 0.76 | 561.16 | 1.08 | 6.35 | 67.49 | -0.59 | -5.54 | 354.59 | 0.0 | 0.01 | 213.18 | 0.0 | 7.76 | 666.57 | 0.0 | 0.27 | 217.32 | -20.16 | -30.54 | 1097.07 | -4.76 | -6.67 | 52.89 | 27.23 | -10.82 | 270.21 | -13.88 | -27.4 | 0.13 | 3.12 | 1.62 |
| 22Q4 (13) | 434.86 | 0.27 | 30.0 | 286.93 | -8.26 | 21.07 | 15.94 | -8.76 | -45.09 | 0 | 0 | 0 | 242.47 | 10.59 | -12.92 | 6.09 | -86.21 | -84.77 | 139.92 | 6.92 | -3.02 | 15.36 | 11.14 | 0.08 | 86.68 | -6.64 | -1.65 | 1289.04 | -0.5 | 3.16 | 555.16 | -2.2 | 6.39 | 67.89 | -2.26 | -2.58 | 354.59 | 0.0 | 0.01 | 213.18 | 0.0 | 7.76 | 666.57 | 0.0 | 0.27 | 272.2 | 3.11 | -5.29 | 1151.95 | 0.72 | 0.17 | 41.57 | -26.77 | 757.11 | 313.77 | -2.18 | 7.37 | 0.13 | -0.71 | -1.86 |
| 22Q3 (12) | 433.67 | -11.35 | 29.82 | 312.76 | 16.75 | 72.23 | 17.47 | -53.04 | -55.22 | 0 | 0 | 0 | 219.25 | -10.47 | -6.28 | 44.16 | -0.94 | 31.62 | 130.87 | -1.46 | -18.04 | 13.82 | 0.07 | -21.85 | 92.84 | 3.54 | 24.57 | 1295.51 | 2.96 | 5.43 | 567.67 | 5.69 | -9.28 | 69.46 | -0.13 | -0.86 | 354.59 | 0.0 | 0.05 | 213.18 | 0.0 | 7.76 | 666.57 | 0.0 | 0.27 | 264.0 | 20.09 | 7.82 | 1143.75 | 4.02 | 3.28 | 56.77 | 71.56 | 1342.23 | 320.77 | 26.83 | 33.49 | 0.13 | -2.39 | -1.02 |
| 22Q2 (11) | 489.22 | 27.23 | 41.79 | 267.9 | 11.78 | 10.15 | 37.2 | 122.22 | -67.94 | 0 | 0 | 0 | 244.9 | 19.69 | 2.5 | 44.58 | 76.0 | -1.26 | 132.81 | -0.49 | -14.07 | 13.81 | -1.1 | -20.91 | 89.67 | 2.82 | 27.39 | 1258.22 | -1.74 | 3.31 | 537.13 | 1.79 | -0.89 | 69.55 | -2.66 | -1.14 | 354.59 | 0.01 | 5.3 | 213.18 | 7.76 | 7.76 | 666.57 | 0.27 | 0.27 | 219.83 | -29.74 | 4.2 | 1099.58 | -6.46 | 2.42 | 33.09 | -44.21 | 3658.06 | 252.92 | -32.05 | 20.42 | 0.13 | 1.68 | -2.69 |
| 22Q1 (10) | 384.53 | 14.95 | 46.41 | 239.67 | 1.13 | 23.12 | 16.74 | -42.34 | -82.55 | 0 | 0 | 0 | 204.61 | -26.52 | 8.24 | 25.33 | -36.64 | -20.84 | 133.46 | -7.49 | -16.18 | 13.96 | -9.0 | -25.39 | 87.21 | -1.04 | 38.17 | 1280.5 | 2.48 | 4.89 | 527.67 | 1.12 | -5.43 | 71.45 | 2.53 | -0.13 | 354.56 | 0.0 | 5.48 | 197.83 | 0.0 | 7.09 | 664.77 | 0.0 | 1.85 | 312.88 | 8.87 | 0.93 | 1175.48 | 2.22 | 2.45 | 59.31 | 1122.89 | 505.82 | 372.19 | 27.36 | 16.38 | 0.13 | -0.4 | -1.23 |
| 21Q4 (9) | 334.51 | 0.13 | 29.09 | 237.0 | 30.51 | 23.34 | 29.03 | -25.58 | -82.01 | 0 | 0 | 0 | 278.44 | 19.02 | 15.37 | 39.98 | 19.17 | -8.51 | 144.27 | -9.65 | -12.82 | 15.34 | -13.22 | -26.46 | 88.13 | 18.25 | 33.61 | 1249.52 | 1.68 | 2.87 | 521.82 | -16.61 | 4.9 | 69.69 | -0.53 | -3.93 | 354.56 | 0.04 | 5.48 | 197.83 | 0.0 | 7.09 | 664.77 | 0.0 | 1.85 | 287.39 | 17.37 | 3.22 | 1150.0 | 3.84 | 3.06 | 4.85 | 206.13 | -55.01 | 292.24 | 21.62 | 1.05 | 0.13 | 0.13 | -0.53 |
| 21Q3 (8) | 334.06 | -3.18 | -11.18 | 181.59 | -25.34 | -30.17 | 39.01 | -66.38 | -67.82 | 0 | 0 | 0 | 233.94 | -2.09 | 8.29 | 33.55 | -25.69 | -31.95 | 159.68 | 3.32 | 1.89 | 17.68 | 1.27 | -11.28 | 74.53 | 5.88 | 1.39 | 1228.84 | 0.89 | 2.71 | 625.75 | 15.46 | 24.91 | 70.06 | -0.41 | -2.82 | 354.42 | 5.25 | 5.44 | 197.83 | 0.0 | 7.09 | 664.77 | 0.0 | 1.85 | 244.86 | 16.06 | -2.27 | 1107.46 | 3.16 | 1.79 | -4.57 | -391.4 | 67.73 | 240.29 | 14.4 | 1.65 | 0.13 | -4.03 | -11.05 |
| 21Q2 (7) | 345.04 | 31.37 | 69.34 | 243.21 | 24.94 | -7.48 | 116.02 | 20.95 | 27.99 | 0 | 0 | 0 | 238.93 | 26.39 | 16.86 | 45.15 | 41.09 | -3.26 | 154.55 | -2.93 | 0.68 | 17.46 | -6.71 | 0 | 70.39 | 11.52 | -7.38 | 1217.94 | -0.23 | 3.21 | 541.95 | -2.87 | 13.11 | 70.35 | -1.66 | 4.8 | 336.74 | 0.18 | 0.18 | 197.83 | 7.09 | 7.09 | 664.77 | 1.85 | 1.85 | 210.97 | -31.95 | 5.11 | 1073.57 | -6.44 | 3.41 | -0.93 | -109.5 | 95.38 | 210.04 | -34.32 | 16.32 | 0.13 | 3.2 | -5.07 |
| 21Q1 (6) | 262.64 | 1.36 | -11.35 | 194.66 | 1.31 | -33.65 | 95.92 | -40.57 | 35.17 | 0 | 0 | 0 | 189.04 | -21.67 | 43.88 | 32.0 | -26.77 | 330.11 | 159.22 | -3.79 | -13.5 | 18.71 | -10.31 | 0 | 63.12 | -4.31 | -22.26 | 1220.77 | 0.51 | 2.23 | 557.98 | 12.17 | 5.46 | 71.54 | -1.38 | 3.73 | 336.14 | 0.0 | 0.0 | 184.73 | 0.0 | 10.44 | 652.68 | 0.0 | 1.25 | 310.01 | 11.34 | 10.36 | 1147.42 | 2.83 | 5.0 | 9.79 | -9.18 | 145.09 | 319.8 | 10.58 | 23.37 | 0.13 | 0.31 | -8.43 |
| 20Q4 (5) | 259.12 | -31.1 | 4.76 | 192.15 | -26.11 | -19.31 | 161.41 | 33.14 | 22.74 | 0 | 0 | 0 | 241.34 | 11.72 | 2.87 | 43.7 | -11.36 | 9.22 | 165.49 | 5.6 | -25.19 | 20.86 | 4.7 | 0 | 65.96 | -10.27 | -15.33 | 1214.62 | 1.52 | 0.72 | 497.45 | -0.7 | 24.05 | 72.54 | 0.62 | 3.63 | 336.14 | 0.0 | 0.0 | 184.73 | 0.0 | 10.44 | 652.68 | 0.0 | 1.25 | 278.43 | 11.13 | 1.71 | 1115.83 | 2.56 | 2.78 | 10.78 | 176.13 | -55.67 | 289.21 | 22.35 | -2.97 | 0.13 | -10.47 | -5.65 |
| 20Q3 (4) | 376.1 | 84.59 | 0.0 | 260.04 | -1.08 | 0.0 | 121.23 | 33.73 | 0.0 | 0 | 0 | 0.0 | 216.03 | 5.66 | 0.0 | 49.3 | 5.64 | 0.0 | 156.72 | 2.09 | 0.0 | 19.93 | 0 | 0.0 | 73.51 | -3.28 | 0.0 | 1196.46 | 1.39 | 0.0 | 500.98 | 4.56 | 0.0 | 72.09 | 7.39 | 0.0 | 336.14 | 0.0 | 0.0 | 184.73 | 0.0 | 0.0 | 652.68 | 0.0 | 0.0 | 250.54 | 24.83 | 0.0 | 1087.95 | 4.8 | 0.0 | -14.16 | 29.69 | 0.0 | 236.38 | 30.91 | 0.0 | 0.15 | 2.42 | 0.0 |
