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) | 1008.56 | 3.99 | 344.32 | 3.51 | 94.86 | 34.94 | 0 | 0 | 5811.03 | 10.72 | 183.36 | 6.8 | 206.13 | -5.95 | 3.55 | -15.05 | 577.49 | 9.1 | 598.55 | 7.7 | 971.12 | 42.48 | 473.54 | 183.88 | 568.2 | 0.0 | 302.73 | 6.57 | 43.04 | -57.8 | 364.99 | 14.98 | 710.76 | 1.03 | -57.9 | 0 | 307.09 | 11.48 | 0.36 | 4.13 |
| 2022 (9) | 969.86 | 19.98 | 332.63 | 35.6 | 70.3 | 21.69 | 0 | 0 | 5248.32 | 10.84 | 171.68 | -13.64 | 219.16 | 6.03 | 4.18 | -4.34 | 529.32 | 13.57 | 555.74 | 7.72 | 681.57 | 12.92 | 166.81 | -2.9 | 568.2 | 0.0 | 284.07 | 7.7 | 102.0 | 24.36 | 317.45 | -2.17 | 703.51 | 4.96 | -41.99 | 0 | 275.46 | 23.22 | 0.35 | -2.78 |
| 2021 (8) | 808.38 | -1.39 | 245.3 | 9.68 | 57.77 | 239.42 | 0 | 0 | 4735.02 | 5.85 | 198.79 | -7.72 | 206.69 | 17.84 | 4.37 | 11.32 | 466.07 | 19.69 | 515.93 | 1.61 | 603.56 | 5.34 | 171.79 | -7.98 | 568.2 | 0.0 | 263.75 | 8.91 | 82.02 | 15.54 | 324.5 | 5.56 | 670.27 | 8.01 | -100.95 | 0 | 223.55 | -1.27 | 0.36 | -2.85 |
| 2020 (7) | 819.79 | 9.73 | 223.65 | -23.18 | 17.02 | -57.93 | 0 | 0 | 4473.2 | -0.15 | 215.42 | 13.34 | 175.4 | -2.8 | 3.92 | -2.66 | 389.4 | 3.49 | 507.78 | 4.19 | 572.97 | -5.14 | 186.68 | -2.98 | 568.2 | 0.0 | 242.18 | 8.51 | 70.99 | 77.21 | 307.4 | 8.35 | 620.58 | 13.47 | -80.98 | 0 | 226.42 | 5.92 | 0.37 | -2.82 |
| 2019 (6) | 747.07 | -6.69 | 291.15 | 5.13 | 40.46 | -59.51 | 0 | 0 | 4479.78 | 3.83 | 190.07 | 8.97 | 180.45 | 1.46 | 4.03 | -2.29 | 376.26 | 6.25 | 487.34 | 1.16 | 604.0 | 2.86 | 192.41 | 64.34 | 568.2 | 0.0 | 223.18 | 8.48 | 40.06 | -0.12 | 283.7 | 13.99 | 546.93 | 10.55 | -69.94 | 0 | 213.76 | 1.53 | 0.38 | 0.39 |
| 2018 (5) | 800.61 | 46.36 | 276.93 | 59.26 | 99.92 | 34.72 | 0 | 0 | 4314.46 | 7.9 | 174.42 | -56.23 | 177.86 | 5.89 | 4.12 | -1.86 | 354.12 | 10.5 | 481.73 | 1.7 | 587.2 | 11.01 | 117.08 | -2.64 | 568.2 | 0.0 | 205.73 | 24.02 | 40.11 | 0.0 | 248.88 | -41.37 | 494.72 | -21.53 | -38.34 | 0 | 210.54 | -45.65 | 0.38 | 0.85 |
| 2017 (4) | 547.02 | -2.9 | 173.89 | -31.83 | 74.17 | -43.76 | 0 | 0 | 3998.61 | -3.27 | 398.45 | 174.28 | 167.96 | -0.48 | 4.20 | 2.88 | 320.47 | 4.67 | 473.68 | -7.59 | 528.96 | -12.81 | 120.26 | 367.94 | 568.2 | 0.0 | 165.89 | 9.6 | 40.11 | -0.79 | 424.46 | 159.93 | 630.46 | 77.55 | -37.07 | 0 | 387.39 | 167.04 | 0.37 | -2.47 |
| 2016 (3) | 563.35 | 25.09 | 255.08 | -27.28 | 131.88 | -17.09 | 0 | 0 | 4133.64 | -0.67 | 145.27 | 2.97 | 168.77 | -5.15 | 4.08 | -4.51 | 306.16 | -10.85 | 512.58 | -8.97 | 606.65 | -13.18 | 25.7 | -7.22 | 568.2 | 0.0 | 151.36 | 10.28 | 40.43 | 0.0 | 163.3 | 8.07 | 355.09 | 8.0 | -18.23 | 0 | 145.07 | -18.45 | 0.38 | 0.14 |
| 2015 (2) | 450.35 | 2.68 | 350.76 | 5.66 | 159.07 | -0.52 | 0 | 0 | 4161.51 | -0.52 | 141.08 | 26.8 | 177.93 | -5.81 | 4.28 | -5.32 | 343.44 | -0.1 | 563.06 | 1.01 | 698.75 | -16.91 | 27.7 | -3.35 | 568.2 | 4.0 | 137.25 | 8.82 | 40.43 | -0.05 | 151.1 | 22.93 | 328.79 | 13.57 | 26.8 | -41.45 | 177.9 | 5.46 | 0.38 | -2.05 |
| 2014 (1) | 438.59 | 7.48 | 331.97 | 15.45 | 159.9 | 74.45 | 0 | 0 | 4183.27 | -1.12 | 111.26 | -12.83 | 188.91 | -4.6 | 4.52 | -3.52 | 343.78 | -5.09 | 557.42 | 5.58 | 840.93 | 5.83 | 28.66 | 1.34 | 546.35 | 6.0 | 126.13 | 11.26 | 40.45 | -0.02 | 122.92 | -7.63 | 289.5 | 0.91 | 45.77 | 117.95 | 168.69 | 9.49 | 0.39 | 3.62 |
| 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) | 1022.42 | 3.55 | -2.1 | 396.61 | 6.18 | -14.79 | 83.88 | -26.93 | 11.48 | 0 | 0 | 0 | 1789.22 | 10.36 | 8.41 | 60.92 | 3.1 | 9.39 | 236.58 | -1.52 | -0.85 | 3.66 | -3.64 | -13.85 | 546.45 | 1.87 | 3.69 | 483.94 | 2.05 | -9.84 | 1001.33 | 2.04 | 25.54 | 475.52 | 1.85 | 0.32 | 568.2 | 0.0 | 0.0 | 321.36 | 0.0 | 6.15 | 58.95 | 0.0 | 36.97 | 336.94 | 22.16 | -2.92 | 717.24 | 9.32 | 3.52 | -14.89 | -31.31 | 31.19 | 322.05 | 21.77 | -1.04 | 0.36 | 0.29 | 0.09 |
| 24Q2 (19) | 987.38 | 1.54 | -2.05 | 373.53 | 26.79 | -28.88 | 114.8 | 19.63 | 96.98 | 0 | 0 | 0 | 1621.2 | 2.12 | 17.99 | 59.09 | 6.78 | -4.75 | 240.24 | 10.47 | 15.96 | 3.79 | 6.16 | -1.31 | 536.42 | -2.52 | 2.11 | 474.21 | -1.94 | -10.34 | 981.28 | 2.31 | 24.52 | 466.87 | -0.75 | -1.87 | 568.2 | 0.0 | 0.0 | 321.36 | 6.15 | 6.15 | 58.95 | 36.97 | 36.97 | 275.81 | -34.47 | -5.34 | 656.12 | -14.42 | 2.98 | -11.34 | 50.18 | 78.84 | 264.47 | -33.58 | 11.23 | 0.35 | -0.66 | -0.93 |
| 24Q1 (18) | 972.39 | -3.59 | 3.54 | 294.6 | -14.44 | -14.18 | 95.96 | 1.16 | 37.7 | 0 | 0 | 0 | 1587.56 | 7.81 | 20.82 | 55.34 | 254.29 | 10.66 | 217.47 | 5.5 | 9.11 | 3.57 | 0.76 | -4.59 | 550.27 | -4.71 | 15.97 | 483.58 | -19.21 | -12.75 | 959.11 | -1.24 | 56.8 | 470.39 | -0.67 | 187.7 | 568.2 | 0.0 | 0.0 | 302.73 | 0.0 | 6.57 | 43.04 | 0.0 | -57.8 | 420.91 | 15.32 | 14.51 | 766.68 | 7.87 | 1.73 | -22.76 | 60.69 | 52.14 | 398.15 | 29.65 | 24.42 | 0.36 | -0.91 | 3.45 |
| 23Q4 (17) | 1008.56 | -3.43 | 3.99 | 344.32 | -26.03 | 3.51 | 94.86 | 26.08 | 34.94 | 0 | 0 | 0 | 1472.55 | -10.78 | 14.74 | 15.62 | -71.95 | -38.86 | 206.13 | -13.61 | -5.95 | 3.55 | -16.42 | -15.05 | 577.49 | 9.58 | 9.1 | 598.55 | 11.51 | 7.7 | 971.12 | 21.75 | 42.48 | 473.54 | -0.09 | 183.88 | 568.2 | 0.0 | 0.0 | 302.73 | 0.0 | 6.57 | 43.04 | 0.0 | -57.8 | 364.99 | 5.16 | 14.98 | 710.76 | 2.59 | 1.03 | -57.9 | -167.56 | -37.89 | 307.09 | -5.64 | 11.48 | 0.36 | 1.38 | 4.13 |
| 23Q3 (16) | 1044.36 | 3.6 | 10.75 | 465.46 | -11.38 | 8.02 | 75.24 | 29.1 | 8.87 | 0 | 0 | 0 | 1650.46 | 20.12 | 16.42 | 55.69 | -10.24 | 0.78 | 238.6 | 15.17 | 4.9 | 4.24 | 10.4 | -4.41 | 527.02 | 0.32 | 16.85 | 536.75 | 1.48 | -0.17 | 797.63 | 1.22 | 22.41 | 473.98 | -0.38 | 186.34 | 568.2 | 0.0 | 0.0 | 302.73 | 0.0 | 6.57 | 43.04 | 0.0 | -57.8 | 347.07 | 19.12 | 25.02 | 692.84 | 8.74 | 4.39 | -21.64 | 59.62 | 36.2 | 325.43 | 36.87 | 33.54 | 0.36 | -0.73 | 2.88 |
| 23Q2 (15) | 1008.05 | 7.33 | 7.13 | 525.24 | 53.0 | 39.7 | 58.28 | -16.37 | -46.21 | 0 | 0 | 0 | 1373.98 | 4.56 | 5.26 | 62.04 | 24.06 | 27.84 | 207.18 | 3.95 | -5.65 | 3.84 | 2.62 | -13.26 | 525.36 | 10.72 | 18.92 | 528.91 | -4.57 | 5.99 | 788.02 | 28.83 | 29.36 | 475.77 | 190.99 | 182.21 | 568.2 | 0.0 | 0.0 | 302.73 | 6.57 | 6.57 | 43.04 | -57.8 | -57.8 | 291.36 | -20.73 | 31.04 | 637.13 | -15.46 | 4.72 | -53.59 | -12.68 | 22.88 | 237.77 | -25.7 | 55.56 | 0.36 | 3.74 | 2.1 |
| 23Q1 (14) | 939.17 | -3.16 | 14.37 | 343.29 | 3.2 | 8.33 | 69.69 | -0.87 | 18.92 | 0 | 0 | 0 | 1314.04 | 2.39 | 5.8 | 50.01 | 95.73 | 18.12 | 199.31 | -9.06 | -2.55 | 3.75 | -10.29 | -11.67 | 474.49 | -10.36 | 9.41 | 554.22 | -0.27 | 6.01 | 611.69 | -10.25 | -1.58 | 163.5 | -1.98 | -4.4 | 568.2 | 0.0 | 0.0 | 284.07 | 0.0 | 7.7 | 102.0 | 0.0 | 24.36 | 367.56 | 15.79 | 0.03 | 753.62 | 7.12 | 5.66 | -47.56 | -13.27 | 28.83 | 320.0 | 16.17 | 6.44 | 0.35 | -0.26 | -2.59 |
| 22Q4 (13) | 969.86 | 2.85 | 19.98 | 332.63 | -22.81 | 35.6 | 70.3 | 1.72 | 21.69 | 0 | 0 | 0 | 1283.34 | -9.47 | 10.84 | 25.55 | -53.76 | -24.36 | 219.16 | -3.64 | 6.03 | 4.18 | -5.95 | -4.34 | 529.32 | 17.36 | 13.57 | 555.74 | 3.36 | 7.72 | 681.57 | 4.6 | 12.92 | 166.81 | 0.77 | -2.9 | 568.2 | 0.0 | 0.0 | 284.07 | 0.0 | 7.7 | 102.0 | 0.0 | 24.36 | 317.45 | 14.35 | -2.17 | 703.51 | 6.0 | 4.96 | -41.99 | -23.79 | 58.41 | 275.46 | 13.03 | 23.22 | 0.35 | 0.16 | -2.78 |
| 22Q3 (12) | 942.99 | 0.21 | 16.32 | 430.92 | 14.62 | 82.57 | 69.11 | -36.21 | 23.79 | 0 | 0 | 0 | 1417.62 | 8.6 | 13.48 | 55.26 | 13.87 | -3.31 | 227.45 | 3.58 | 2.35 | 4.44 | 0.18 | -7.25 | 451.04 | 2.1 | 13.73 | 537.69 | 7.75 | 5.89 | 651.59 | 6.96 | 15.71 | 165.53 | -1.82 | -4.93 | 568.2 | 0.0 | 0.0 | 284.07 | 0.0 | 7.7 | 102.0 | 0.0 | 24.33 | 277.62 | 24.86 | -2.95 | 663.68 | 9.08 | 5.04 | -33.92 | 51.19 | 67.06 | 243.7 | 59.44 | 33.12 | 0.35 | -1.48 | -3.36 |
| 22Q2 (11) | 940.99 | 14.59 | 8.98 | 375.97 | 18.65 | 13.44 | 108.34 | 84.88 | 99.96 | 0 | 0 | 0 | 1305.31 | 5.09 | 11.25 | 48.53 | 14.62 | -9.81 | 219.58 | 7.36 | 11.28 | 4.43 | 4.5 | 3.63 | 441.76 | 1.86 | 13.65 | 499.03 | -4.54 | -0.65 | 609.19 | -1.98 | 15.03 | 168.59 | -1.42 | -5.79 | 568.2 | 0.0 | 0.0 | 284.07 | 7.7 | 7.7 | 102.0 | 24.36 | 24.33 | 222.34 | -39.49 | -2.93 | 608.41 | -14.7 | 5.84 | -69.49 | -3.98 | 29.11 | 152.85 | -49.16 | 16.67 | 0.35 | -1.02 | -2.55 |
| 22Q1 (10) | 821.16 | 1.58 | 4.02 | 316.88 | 29.18 | 10.29 | 58.6 | 1.44 | 239.71 | 0 | 0 | 0 | 1242.04 | 7.27 | 7.57 | 42.34 | 25.34 | -21.67 | 204.53 | -1.05 | 12.1 | 4.24 | -2.84 | 5.65 | 433.7 | -6.95 | 11.95 | 522.79 | 1.33 | 0.83 | 621.49 | 2.97 | 17.6 | 171.02 | -0.45 | -6.03 | 568.2 | 0.0 | 0.0 | 263.75 | 0.0 | 8.91 | 82.02 | 0.0 | 15.54 | 367.46 | 13.24 | 1.7 | 713.23 | 6.41 | 5.74 | -66.83 | 33.8 | 17.76 | 300.63 | 34.48 | 7.34 | 0.35 | -0.46 | -2.36 |
| 21Q4 (9) | 808.38 | -0.29 | -1.39 | 245.3 | 3.93 | 9.68 | 57.77 | 3.47 | 239.42 | 0 | 0 | 0 | 1157.83 | -7.32 | 8.71 | 33.78 | -40.89 | -4.66 | 206.69 | -6.99 | 17.84 | 4.37 | -8.81 | 11.32 | 466.07 | 17.52 | 19.69 | 515.93 | 1.61 | 1.61 | 603.56 | 7.18 | 5.34 | 171.79 | -1.33 | -7.98 | 568.2 | 0.0 | 0.0 | 263.75 | 0.0 | 8.91 | 82.02 | -0.02 | 15.54 | 324.5 | 13.44 | 5.56 | 670.27 | 6.08 | 8.01 | -100.95 | 1.98 | -24.66 | 223.55 | 22.11 | -1.27 | 0.36 | -0.44 | -2.85 |
| 21Q3 (8) | 810.72 | -6.11 | -0.38 | 236.03 | -28.78 | -22.57 | 55.83 | 3.05 | 214.18 | 0 | 0 | 0 | 1249.21 | 6.46 | 2.33 | 57.15 | 6.21 | -20.23 | 222.23 | 12.62 | 9.54 | 4.79 | 11.93 | 5.1 | 396.6 | 2.04 | 16.36 | 507.77 | 1.09 | 3.55 | 563.12 | 6.33 | 19.02 | 174.11 | -2.71 | -5.3 | 568.2 | 0.0 | 0.0 | 263.75 | 0.0 | 8.91 | 82.04 | 0.0 | 15.55 | 286.06 | 24.9 | 4.92 | 631.85 | 9.92 | 7.86 | -102.99 | -5.06 | -18.53 | 183.07 | 39.74 | -1.45 | 0.36 | -0.66 | -3.48 |
| 21Q2 (7) | 863.48 | 9.38 | 1.86 | 331.43 | 15.35 | 2.06 | 54.18 | 214.09 | 81.08 | 0 | 0 | 0 | 1173.36 | 1.62 | 6.24 | 53.81 | -0.44 | -15.49 | 197.32 | 8.15 | 12.97 | 4.28 | 6.54 | 0 | 388.69 | 0.33 | 17.16 | 502.3 | -3.12 | 5.38 | 529.61 | 0.22 | 13.13 | 178.96 | -1.67 | -3.17 | 568.2 | 0.0 | 0.0 | 263.75 | 8.91 | 8.91 | 82.04 | 15.57 | 15.55 | 229.04 | -36.61 | 14.38 | 574.83 | -14.78 | 11.96 | -98.03 | -20.64 | -7.69 | 131.01 | -53.22 | 19.96 | 0.36 | -0.82 | -4.02 |
| 21Q1 (6) | 789.44 | -3.7 | 2.06 | 287.32 | 28.47 | 1.69 | 17.25 | 1.35 | -44.26 | 0 | 0 | 0 | 1154.62 | 8.41 | 6.62 | 54.05 | 52.55 | 20.97 | 182.45 | 4.02 | 8.41 | 4.01 | 2.38 | 0 | 387.42 | -0.51 | 11.65 | 518.47 | 2.11 | 5.4 | 528.47 | -7.77 | -2.34 | 182.0 | -2.51 | -2.79 | 568.2 | 0.0 | 0.0 | 242.18 | 0.0 | 8.51 | 70.99 | 0.0 | 77.21 | 361.33 | 17.54 | 10.02 | 674.5 | 8.69 | 14.01 | -81.26 | -0.35 | -0.51 | 280.07 | 23.69 | 13.13 | 0.36 | -0.96 | -3.48 |
| 20Q4 (5) | 819.79 | 0.73 | 9.73 | 223.65 | -26.63 | -23.18 | 17.02 | -4.22 | -57.93 | 0 | 0 | 0 | 1065.08 | -12.75 | 1.8 | 35.43 | -50.54 | 25.91 | 175.4 | -13.54 | -2.8 | 3.92 | -13.91 | 0 | 389.4 | 14.24 | 3.49 | 507.78 | 3.55 | 4.19 | 572.97 | 21.1 | -5.14 | 186.68 | 1.53 | -2.98 | 568.2 | 0.0 | 0.0 | 242.18 | 0.0 | 8.51 | 70.99 | -0.01 | 77.21 | 307.4 | 12.75 | 8.35 | 620.58 | 5.93 | 13.47 | -80.98 | 6.8 | -15.78 | 226.42 | 21.89 | 5.92 | 0.37 | -1.08 | -2.82 |
| 20Q3 (4) | 813.81 | -4.0 | 0.0 | 304.83 | -6.13 | 0.0 | 17.77 | -40.61 | 0.0 | 0 | 0 | 0.0 | 1220.74 | 10.53 | 0.0 | 71.64 | 12.52 | 0.0 | 202.88 | 16.16 | 0.0 | 4.55 | 0 | 0.0 | 340.85 | 2.74 | 0.0 | 490.38 | 2.88 | 0.0 | 473.15 | 1.07 | 0.0 | 183.86 | -0.51 | 0.0 | 568.2 | 0.0 | 0.0 | 242.18 | 0.0 | 0.0 | 71.0 | 0.0 | 0.0 | 272.65 | 36.16 | 0.0 | 585.83 | 14.1 | 0.0 | -86.89 | 4.55 | 0.0 | 185.76 | 70.09 | 0.0 | 0.37 | -1.21 | 0.0 |
