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) | 61.47 | -64.07 | 388.53 | 48.82 | 52.43 | -62.13 | 175.16 | 99.27 | 1991.39 | -20.87 | 73.38 | -79.7 | 142.5 | -10.11 | 7.16 | 13.59 | 214.4 | -4.34 | 2225.37 | 4.74 | 560.27 | 66.2 | 5.63 | -7.25 | 636.57 | 0.0 | 785.32 | 4.83 | 875.6 | 6.11 | 447.12 | -38.61 | 2108.04 | -8.45 | 610.69 | 17.53 | 1057.81 | -15.24 | 0.00 | 0 |
| 2022 (9) | 171.1 | 24.75 | 261.08 | 44.62 | 138.46 | 47.36 | 87.9 | 60.23 | 2516.47 | -8.02 | 361.43 | -49.35 | 158.53 | -38.08 | 6.30 | -32.68 | 224.12 | -8.62 | 2124.76 | -2.81 | 337.11 | -16.35 | 6.07 | -2.57 | 636.57 | 0.0 | 749.11 | 10.52 | 825.21 | 15.65 | 728.38 | -32.01 | 2302.7 | -6.49 | 519.6 | -36.25 | 1247.98 | -33.84 | 0.00 | 0 |
| 2021 (8) | 137.15 | -3.04 | 180.53 | 17.56 | 93.96 | 91.83 | 54.86 | 22.13 | 2735.98 | 47.24 | 713.55 | 256.13 | 256.04 | 60.43 | 9.36 | 8.95 | 245.26 | 47.03 | 2186.25 | 12.71 | 403.02 | 1.82 | 6.23 | 5.59 | 636.57 | 0.0 | 677.8 | 3.02 | 713.52 | 3.59 | 1071.26 | 92.81 | 2462.59 | 29.45 | 815.03 | 21.82 | 1886.29 | 54.03 | 0.00 | 0 |
| 2020 (7) | 141.45 | -22.13 | 153.57 | -63.11 | 48.98 | 4.97 | 44.92 | -65.42 | 1858.13 | -10.6 | 200.36 | -46.32 | 159.6 | 17.88 | 8.59 | 31.86 | 166.81 | -8.69 | 1939.79 | -4.18 | 395.82 | 14.7 | 5.9 | 39.48 | 636.57 | 0.0 | 657.91 | 6.01 | 688.8 | 7.68 | 555.59 | -23.18 | 1902.3 | -4.09 | 669.07 | -11.29 | 1224.66 | -17.11 | 0.00 | 0 |
| 2019 (6) | 181.66 | -22.07 | 416.3 | 38.26 | 46.66 | -48.95 | 129.92 | -15.01 | 2078.49 | -9.78 | 373.24 | -24.67 | 135.39 | -16.17 | 6.51 | -7.08 | 182.69 | -11.99 | 2024.47 | -0.75 | 345.08 | -11.15 | 4.23 | -1.86 | 636.57 | 0.0 | 620.59 | 8.68 | 639.69 | 8.83 | 723.2 | -12.34 | 1983.48 | -0.02 | 754.24 | -7.81 | 1477.44 | -10.08 | 0.00 | 0 |
| 2018 (5) | 233.11 | 28.33 | 301.1 | 59.89 | 91.4 | -26.49 | 152.86 | 4.43 | 2303.7 | 11.45 | 495.5 | 0.34 | 161.5 | 1.35 | 7.01 | -9.06 | 207.57 | 17.82 | 2039.68 | 5.12 | 388.37 | 2.86 | 4.31 | 0.0 | 636.57 | 0.0 | 571.04 | 9.47 | 587.79 | 14.61 | 825.0 | 4.83 | 1983.82 | 8.91 | 818.15 | -6.55 | 1643.15 | -1.17 | 0.00 | 0 |
| 2017 (4) | 181.65 | -8.61 | 188.32 | -25.12 | 124.34 | -25.72 | 146.38 | -22.45 | 2067.1 | 14.73 | 493.83 | 25.36 | 159.35 | 16.08 | 7.71 | 1.17 | 176.18 | 2.79 | 1940.3 | 6.95 | 377.56 | -8.82 | 4.31 | -11.86 | 636.57 | 0.0 | 521.66 | 8.17 | 512.85 | 9.77 | 786.99 | 16.24 | 1821.5 | 11.99 | 875.53 | 16.22 | 1662.52 | 16.23 | 0.00 | 0 |
| 2016 (3) | 198.77 | 0.61 | 251.5 | 81.71 | 167.4 | 2.94 | 188.76 | 105.2 | 1801.73 | -5.94 | 393.93 | 27.58 | 137.28 | 20.42 | 7.62 | 28.02 | 171.4 | 2.65 | 1814.13 | 0.63 | 414.08 | -25.26 | 4.89 | -16.7 | 636.57 | 0.0 | 482.26 | 6.84 | 467.21 | 6.9 | 677.03 | 15.13 | 1626.51 | 10.16 | 753.33 | 16.46 | 1430.36 | 15.83 | 0.00 | 0 |
| 2015 (2) | 197.57 | 266.35 | 138.41 | -4.06 | 162.62 | 71.02 | 91.99 | -49.27 | 1915.45 | -11.56 | 308.77 | 72.74 | 114.0 | -9.55 | 5.95 | 2.28 | 166.97 | -27.0 | 1802.74 | 12.5 | 554.01 | -29.75 | 5.87 | -2.33 | 636.57 | 0.0 | 451.39 | 4.15 | 437.07 | 11.85 | 588.04 | 27.65 | 1476.5 | 14.92 | 646.84 | -20.86 | 1234.88 | -3.37 | 0.00 | 0 |
| 2014 (1) | 53.93 | -29.71 | 144.26 | -20.49 | 95.09 | -13.49 | 181.32 | 0.8 | 2165.89 | 0.54 | 178.75 | -13.71 | 126.03 | -12.42 | 5.82 | -12.9 | 228.72 | 5.55 | 1602.41 | 5.17 | 788.58 | 12.48 | 6.01 | -5.8 | 636.57 | 0.0 | 433.39 | 5.02 | 390.78 | 16.62 | 460.66 | -5.12 | 1284.84 | 4.18 | 817.31 | 27.35 | 1277.97 | 13.37 | 0.00 | 0 |
| 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) | 143.0 | 102.81 | 9.28 | 295.13 | -10.7 | 9.17 | 287.51 | 32.16 | 319.78 | 185.75 | 5.43 | 227.49 | 504.92 | -1.21 | -0.48 | -30.92 | -326.52 | -146.35 | 141.85 | -11.91 | 2.72 | 7.18 | -11.8 | 5.32 | 251.54 | -2.38 | 19.88 | 2222.16 | -3.26 | -1.46 | 435.27 | -14.23 | -26.42 | 6.35 | -3.2 | 8.73 | 636.57 | 0.0 | 0.0 | 792.59 | 0.0 | 0.93 | 876.81 | 0.0 | 0.14 | 360.19 | -7.91 | -24.48 | 2029.59 | -1.5 | -5.07 | 364.75 | -38.78 | -39.72 | 724.94 | -26.54 | -33.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 70.51 | -0.56 | -37.1 | 330.48 | 7.33 | 30.63 | 217.54 | 424.07 | 83.61 | 176.18 | -0.62 | 143.58 | 511.09 | 6.24 | 5.49 | 13.65 | 517.65 | 11.43 | 161.02 | 5.37 | 20.76 | 8.14 | 3.95 | 26.67 | 257.68 | 17.37 | 11.96 | 2297.1 | 3.17 | 7.23 | 507.5 | -12.91 | 22.36 | 6.56 | 15.7 | 13.1 | 636.57 | 0.0 | 0.0 | 792.59 | 0.93 | 0.93 | 876.81 | 0.14 | 0.14 | 391.11 | 1.34 | -4.63 | 2060.51 | 0.67 | -0.51 | 595.78 | 4.13 | -0.42 | 986.89 | 3.0 | -2.14 | 0.00 | 0 | 0 |
| 24Q1 (18) | 70.91 | 15.36 | -56.89 | 307.9 | -20.75 | 36.24 | 41.51 | -20.83 | -70.02 | 177.28 | 1.21 | 142.05 | 481.08 | 0.76 | -7.86 | 2.21 | 107.62 | -90.57 | 152.82 | 7.24 | -1.36 | 7.84 | 9.5 | 17.77 | 219.54 | 2.4 | -4.86 | 2226.62 | 0.06 | 4.48 | 582.74 | 4.01 | 70.96 | 5.67 | 0.71 | -4.71 | 636.57 | 0.0 | 0.0 | 785.32 | 0.0 | 4.83 | 875.6 | 0.0 | 6.11 | 385.95 | -13.68 | -20.33 | 2046.87 | -2.9 | -0.58 | 572.15 | -6.31 | -8.64 | 958.1 | -9.43 | -13.74 | 0.00 | 0 | 0 |
| 23Q4 (17) | 61.47 | -53.03 | -64.07 | 388.53 | 43.72 | 48.82 | 52.43 | -23.45 | -62.13 | 175.16 | 208.82 | 99.27 | 477.43 | -5.9 | -6.51 | -29.01 | -143.49 | 60.76 | 142.5 | 3.19 | -10.11 | 7.16 | 4.91 | 13.59 | 214.4 | 2.18 | -4.34 | 2225.37 | -1.32 | 4.74 | 560.27 | -5.29 | 66.2 | 5.63 | -3.6 | -7.25 | 636.57 | 0.0 | 0.0 | 785.32 | 0.0 | 4.83 | 875.6 | 0.0 | 6.11 | 447.12 | -6.26 | -38.61 | 2108.04 | -1.4 | -8.45 | 610.69 | 0.92 | 17.53 | 1057.81 | -2.24 | -15.24 | 0.00 | 0 | 0 |
| 23Q3 (16) | 130.86 | 16.74 | -33.27 | 270.34 | 6.86 | 6.43 | 68.49 | -42.19 | -54.63 | 56.72 | -21.58 | -5.09 | 507.36 | 4.72 | -8.84 | 66.71 | 444.57 | 15.82 | 138.1 | 3.57 | -22.57 | 6.82 | 6.09 | 5.17 | 209.82 | -8.84 | -12.79 | 2255.17 | 5.27 | 1.64 | 591.57 | 42.63 | 60.26 | 5.84 | 0.69 | -7.01 | 636.57 | 0.0 | 0.0 | 785.32 | 0.0 | 4.83 | 875.6 | 0.0 | 6.11 | 476.96 | 16.3 | -40.51 | 2137.88 | 3.23 | -10.02 | 605.12 | 1.14 | 9.01 | 1082.08 | 7.3 | -20.25 | 0.00 | 0 | 0 |
| 23Q2 (15) | 112.1 | -31.85 | -5.28 | 252.99 | 11.94 | 93.25 | 118.48 | -14.44 | 17.35 | 72.33 | -1.24 | 11.65 | 484.47 | -7.21 | -34.46 | 12.25 | -47.72 | -94.22 | 133.34 | -13.94 | -47.48 | 6.43 | -3.36 | -27.5 | 230.16 | -0.26 | -13.47 | 2142.29 | 0.52 | -3.16 | 414.76 | 21.68 | 17.87 | 5.8 | -2.52 | -7.64 | 636.57 | 0.0 | 0.0 | 785.32 | 4.83 | 4.83 | 875.6 | 6.11 | 6.11 | 410.1 | -15.35 | -44.89 | 2071.02 | 0.6 | -10.67 | 598.32 | -4.46 | -12.46 | 1008.42 | -9.21 | -29.36 | 0.00 | 0 | 0 |
| 23Q1 (14) | 164.48 | -3.87 | -20.2 | 226.0 | -13.44 | 65.51 | 138.47 | 0.01 | 47.37 | 73.24 | -16.68 | 7.61 | 522.13 | 2.25 | -26.46 | 23.43 | 131.69 | -85.86 | 154.93 | -2.27 | -39.03 | 6.65 | 5.62 | -25.63 | 230.76 | 2.96 | -0.21 | 2131.23 | 0.3 | -6.17 | 340.86 | 1.11 | -16.27 | 5.95 | -1.98 | -6.89 | 636.57 | 0.0 | 0.0 | 749.11 | 0.0 | 10.52 | 825.21 | 0.0 | 15.65 | 484.45 | -33.49 | -60.84 | 2058.77 | -10.59 | -21.67 | 626.23 | 20.52 | -30.27 | 1110.68 | -11.0 | -47.98 | 0.00 | 0 | 0 |
| 22Q4 (13) | 171.1 | -12.74 | 24.75 | 261.08 | 2.78 | 44.62 | 138.46 | -8.29 | 47.36 | 87.9 | 47.09 | 60.23 | 510.66 | -8.24 | -31.37 | -73.93 | -228.35 | -143.88 | 158.53 | -11.11 | -38.08 | 6.30 | -2.87 | -32.68 | 224.12 | -6.84 | -8.62 | 2124.76 | -4.23 | -2.81 | 337.11 | -8.68 | -16.35 | 6.07 | -3.34 | -2.57 | 636.57 | 0.0 | 0.0 | 749.11 | 0.0 | 10.52 | 825.21 | 0.0 | 15.65 | 728.38 | -9.15 | -32.01 | 2302.7 | -3.09 | -6.49 | 519.6 | -6.4 | -36.25 | 1247.98 | -8.03 | -33.84 | 0.00 | 0 | 0 |
| 22Q3 (12) | 196.09 | 65.69 | 75.63 | 254.01 | 94.03 | 544.7 | 150.97 | 49.53 | 141.67 | 59.76 | -7.75 | 4.62 | 556.53 | -24.72 | -16.86 | 57.6 | -72.83 | -70.18 | 178.35 | -29.75 | -17.94 | 6.49 | -26.86 | -24.25 | 240.58 | -9.55 | 13.27 | 2218.71 | 0.3 | 4.92 | 369.14 | 4.9 | -15.87 | 6.28 | 0.0 | 3.29 | 636.57 | 0.0 | 0.0 | 749.11 | 0.0 | 10.52 | 825.21 | 0.0 | 15.65 | 801.76 | 7.74 | -11.24 | 2376.08 | 2.49 | 3.55 | 555.11 | -18.78 | -30.09 | 1356.87 | -4.95 | -20.06 | 0.00 | 0 | 0 |
| 22Q2 (11) | 118.35 | -42.58 | -4.51 | 130.91 | -4.13 | 62.9 | 100.96 | 7.45 | 61.64 | 64.78 | -4.82 | 10.91 | 739.24 | 4.11 | 3.17 | 212.02 | 27.92 | 4.8 | 253.87 | -0.09 | 16.38 | 8.87 | -0.88 | -5.25 | 265.99 | 15.02 | 29.87 | 2212.17 | -2.6 | 8.68 | 351.89 | -13.56 | -1.21 | 6.28 | -1.72 | 0.96 | 636.57 | 0.0 | 0.0 | 749.11 | 10.52 | 10.52 | 825.21 | 15.65 | 15.65 | 744.13 | -39.84 | 4.79 | 2318.45 | -11.79 | 10.33 | 683.47 | -23.9 | -6.1 | 1427.6 | -33.14 | -0.72 | 0.00 | 0 | 0 |
| 22Q1 (10) | 206.11 | 50.28 | 19.1 | 136.55 | -24.36 | -9.41 | 93.96 | 0.0 | 224.22 | 68.06 | 24.06 | 25.94 | 710.04 | -4.57 | 17.16 | 165.74 | -1.64 | 10.79 | 254.09 | -0.76 | 25.86 | 8.95 | -4.4 | -9.42 | 231.25 | -5.71 | 21.46 | 2271.27 | 3.89 | 12.46 | 407.08 | 1.01 | 2.17 | 6.39 | 2.57 | 4.07 | 636.57 | 0.0 | 0.0 | 677.8 | 0.0 | 3.02 | 713.52 | 0.0 | 3.59 | 1237.0 | 15.47 | 75.41 | 2628.33 | 6.73 | 28.09 | 898.09 | 10.19 | 14.31 | 2135.09 | 13.19 | 43.21 | 0.00 | 0 | 0 |
| 21Q4 (9) | 137.15 | 22.84 | -3.04 | 180.53 | 358.2 | 17.56 | 93.96 | 50.41 | 91.83 | 54.86 | -3.96 | 22.13 | 744.07 | 11.16 | 36.19 | 168.5 | -12.76 | 57.33 | 256.04 | 17.81 | 60.43 | 9.36 | 9.3 | 8.95 | 245.26 | 15.48 | 47.03 | 2186.25 | 3.39 | 12.71 | 403.02 | -8.15 | 1.82 | 6.23 | 2.47 | 5.59 | 636.57 | 0.0 | 0.0 | 677.8 | 0.0 | 3.02 | 713.52 | 0.0 | 3.59 | 1071.26 | 18.6 | 92.81 | 2462.59 | 7.32 | 29.45 | 815.03 | 2.65 | 21.82 | 1886.29 | 11.13 | 54.03 | 0.00 | 0 | 0 |
| 21Q3 (8) | 111.65 | -9.92 | -17.87 | 39.4 | -50.97 | -82.94 | 62.47 | 0.02 | 64.01 | 57.12 | -2.21 | -33.46 | 669.36 | -6.58 | 44.96 | 193.15 | -4.53 | 86.6 | 217.33 | -0.37 | 67.29 | 8.56 | -8.52 | 18.46 | 212.39 | 3.7 | 43.34 | 2114.66 | 3.89 | 13.96 | 438.78 | 23.18 | 8.46 | 6.08 | -2.25 | 9.55 | 636.57 | 0.0 | 0.0 | 677.8 | 0.0 | 3.02 | 713.52 | 0.0 | 3.59 | 903.28 | 27.2 | 100.99 | 2294.61 | 9.19 | 27.75 | 794.02 | 9.09 | 111.05 | 1697.3 | 18.03 | 105.57 | 0.00 | 0 | 0 |
| 21Q2 (7) | 123.94 | -28.38 | -48.41 | 80.36 | -46.69 | -59.24 | 62.46 | 115.53 | 36.14 | 58.41 | 8.09 | 0 | 716.53 | 18.24 | 66.7 | 202.31 | 35.23 | 3306.18 | 218.14 | 8.05 | 69.8 | 9.36 | -5.24 | 0 | 204.81 | 7.57 | 31.62 | 2035.4 | 0.78 | 11.42 | 356.21 | -10.6 | -9.97 | 6.22 | 1.3 | 24.65 | 636.57 | 0.0 | 0.0 | 677.8 | 3.02 | 3.02 | 713.52 | 3.59 | 3.59 | 710.13 | 0.7 | 105.01 | 2101.46 | 2.41 | 24.12 | 727.84 | -7.36 | 59.61 | 1437.97 | -3.55 | 79.21 | 0.00 | 0 | 0 |
| 21Q1 (6) | 173.05 | 22.34 | -15.42 | 150.73 | -1.85 | -67.71 | 28.98 | -40.83 | -37.1 | 54.04 | 20.3 | -61.02 | 606.02 | 10.92 | 44.23 | 149.6 | 39.68 | 3896.95 | 201.88 | 26.49 | 60.64 | 9.88 | 14.99 | 0 | 190.39 | 14.14 | -1.99 | 2019.55 | 4.11 | 4.36 | 398.44 | 0.66 | 15.46 | 6.14 | 4.07 | 50.49 | 636.57 | 0.0 | 0.0 | 657.91 | 0.0 | 6.01 | 688.8 | 0.0 | 7.68 | 705.22 | 26.93 | -1.95 | 2051.93 | 7.87 | 3.66 | 785.65 | 17.42 | 107.4 | 1490.87 | 21.74 | 35.77 | 0.00 | 0 | 0 |
| 20Q4 (5) | 141.45 | 4.05 | -22.13 | 153.57 | -33.5 | -63.11 | 48.98 | 28.59 | 4.97 | 44.92 | -47.67 | -65.42 | 546.35 | 18.32 | 12.53 | 107.1 | 3.47 | 240.0 | 159.6 | 22.85 | 17.88 | 8.59 | 18.83 | 0 | 166.81 | 12.58 | -8.69 | 1939.79 | 4.54 | -4.18 | 395.82 | -2.16 | 14.7 | 5.9 | 6.31 | 39.48 | 636.57 | 0.0 | 0.0 | 657.91 | 0.0 | 6.01 | 688.8 | 0.0 | 7.68 | 555.59 | 23.63 | -23.18 | 1902.3 | 5.91 | -4.09 | 669.07 | 77.84 | -11.29 | 1224.66 | 48.33 | -17.11 | 0.00 | 0 | 0 |
| 20Q3 (4) | 135.94 | -43.42 | 0.0 | 230.92 | 17.14 | 0.0 | 38.09 | -16.98 | 0.0 | 85.84 | 0 | 0.0 | 461.75 | 7.42 | 0.0 | 103.51 | 1740.41 | 0.0 | 129.91 | 1.12 | 0.0 | 7.23 | 0 | 0.0 | 148.17 | -4.78 | 0.0 | 1855.6 | 1.58 | 0.0 | 404.56 | 2.25 | 0.0 | 5.55 | 11.22 | 0.0 | 636.57 | 0.0 | 0.0 | 657.91 | 0.0 | 0.0 | 688.8 | 0.0 | 0.0 | 449.41 | 29.74 | 0.0 | 1796.12 | 6.09 | 0.0 | 376.23 | -17.49 | 0.0 | 825.64 | 2.9 | 0.0 | 0.00 | 0 | 0.0 |
