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) | 803.01 | -10.22 | 318.03 | -17.98 | 160.0 | -61.81 | 32.99 | 22.82 | 2597.55 | -26.87 | 63.1 | -80.35 | 383.54 | -24.18 | 14.77 | 3.68 | 505.52 | -4.59 | 1761.81 | 2.94 | 1063.51 | 82.57 | 15.32 | -11.45 | 793.08 | 0.0 | 848.45 | 4.11 | 1174.77 | 4.27 | 284.79 | -46.62 | 2308.02 | -6.75 | 223.01 | 8.27 | 507.8 | -31.33 | 0.04 | -6.8 |
| 2022 (9) | 894.45 | 19.98 | 387.75 | 65.45 | 418.95 | 208.55 | 26.86 | -11.67 | 3551.83 | -13.72 | 321.09 | -60.5 | 505.83 | -18.58 | 14.24 | -5.63 | 529.85 | -7.96 | 1711.48 | -5.63 | 582.52 | -32.35 | 17.3 | -10.27 | 793.08 | 0.0 | 814.92 | 10.86 | 1126.64 | 6.2 | 533.5 | -43.17 | 2475.05 | -9.49 | 205.98 | -40.54 | 739.48 | -42.46 | 0.05 | 40.87 |
| 2021 (8) | 745.49 | 33.19 | 234.36 | -57.48 | 135.78 | 112.02 | 30.41 | -32.81 | 4116.7 | 50.6 | 812.95 | 216.21 | 621.28 | 19.36 | 15.09 | -20.74 | 575.66 | 39.87 | 1813.63 | 11.95 | 861.11 | 26.91 | 19.28 | -9.31 | 793.08 | 0.0 | 735.06 | 3.66 | 1060.83 | 2.99 | 938.7 | 142.41 | 2734.58 | 28.61 | 346.44 | 32.46 | 1285.14 | 98.09 | 0.03 | 1.94 |
| 2020 (7) | 559.74 | 28.36 | 551.22 | 129.56 | 64.04 | -19.76 | 45.26 | -23.61 | 2733.54 | -4.52 | 257.09 | 11.41 | 520.51 | 18.13 | 19.04 | 23.72 | 411.57 | -0.99 | 1620.08 | -1.88 | 678.51 | -8.41 | 21.26 | -8.52 | 793.08 | 0.0 | 709.08 | 3.36 | 1030.0 | 3.16 | 387.23 | 8.58 | 2126.31 | 4.18 | 261.54 | -24.28 | 648.77 | -7.59 | 0.03 | 8.52 |
| 2019 (6) | 436.08 | -16.72 | 240.12 | 12.98 | 79.81 | -33.93 | 59.25 | -3.15 | 2863.03 | -14.04 | 230.76 | -56.25 | 440.64 | -8.67 | 15.39 | 6.25 | 415.68 | -15.24 | 1651.09 | -2.8 | 740.82 | 26.16 | 23.24 | -7.92 | 793.08 | 0.0 | 686.01 | 8.33 | 998.42 | 6.51 | 356.63 | -44.04 | 2041.05 | -7.56 | 345.41 | -29.37 | 702.04 | -37.67 | 0.03 | 6.55 |
| 2018 (5) | 523.66 | 18.2 | 212.53 | 128.63 | 120.8 | -41.21 | 61.18 | -57.36 | 3330.62 | 8.79 | 527.46 | -3.26 | 482.46 | -14.03 | 14.49 | -20.98 | 490.41 | 20.4 | 1698.71 | 7.07 | 587.22 | -7.56 | 25.24 | -7.82 | 793.08 | 0.0 | 633.26 | 9.42 | 937.37 | 7.83 | 637.25 | 0.08 | 2207.88 | 5.9 | 489.04 | 17.35 | 1126.29 | 6.91 | 0.03 | -8.09 |
| 2017 (4) | 443.04 | -22.83 | 92.96 | -53.24 | 205.49 | 1.64 | 143.48 | -43.0 | 3061.4 | 11.2 | 545.21 | 11.63 | 561.2 | 17.5 | 18.33 | 5.66 | 407.31 | 15.1 | 1586.49 | 13.67 | 635.25 | -2.6 | 27.38 | -7.44 | 793.08 | 0.0 | 578.74 | 9.22 | 869.32 | 8.31 | 636.74 | 9.7 | 2084.8 | 8.98 | 416.73 | -6.76 | 1053.47 | 2.54 | 0.03 | -11.85 |
| 2016 (3) | 574.12 | 10.6 | 198.82 | 186.94 | 202.18 | 1.73 | 251.73 | 28.59 | 2752.94 | -8.17 | 488.4 | 36.73 | 477.63 | 5.74 | 17.35 | 15.15 | 353.86 | -8.67 | 1395.67 | -2.31 | 652.24 | -12.55 | 29.58 | 2541.07 | 793.08 | 0.0 | 529.9 | 7.23 | 802.62 | 6.15 | 580.45 | 29.92 | 1912.96 | 12.72 | 446.93 | -13.43 | 1027.38 | 6.68 | 0.04 | -11.38 |
| 2015 (2) | 519.11 | 41.71 | 69.29 | -24.96 | 198.75 | -35.01 | 195.76 | -18.47 | 2997.81 | -7.89 | 357.21 | 12.54 | 451.7 | -16.97 | 15.07 | -9.85 | 387.44 | -18.23 | 1428.69 | 10.58 | 745.82 | -20.3 | 1.12 | -20.0 | 793.08 | 0.0 | 494.18 | 6.88 | 756.11 | 4.75 | 446.77 | 26.62 | 1697.05 | 10.41 | 516.28 | -17.32 | 963.05 | -1.45 | 0.04 | -8.07 |
| 2014 (1) | 366.33 | 49.24 | 92.34 | -35.67 | 305.81 | -24.87 | 240.1 | -62.35 | 3254.73 | 4.65 | 317.42 | 25.6 | 543.99 | 21.48 | 16.71 | 16.08 | 473.8 | 4.78 | 1292.04 | 12.81 | 935.83 | -8.98 | 1.4 | -43.32 | 793.08 | 0.0 | 462.39 | 5.78 | 721.8 | 11.64 | 352.85 | 18.7 | 1537.04 | 11.3 | 624.41 | 44.76 | 977.26 | 34.12 | 0.04 | 0.75 |
| 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) | 649.7 | -11.32 | -18.36 | 289.83 | -14.5 | -24.46 | 318.2 | 153.16 | 175.24 | 18.2 | -0.44 | 32.56 | 664.23 | 0.03 | -1.23 | 0.66 | -96.19 | -98.49 | 415.93 | -4.73 | -4.08 | 16.35 | -4.42 | 2.73 | 536.72 | 6.46 | 6.0 | 1739.66 | -3.39 | -1.64 | 857.77 | -20.53 | -14.66 | 13.84 | -3.42 | -12.52 | 793.08 | 0.0 | 0.0 | 855.55 | 0.0 | 0.84 | 1178.74 | 0.0 | 0.34 | 249.09 | 0.32 | -9.65 | 2283.38 | 0.04 | -0.68 | 212.88 | -38.38 | -24.75 | 461.97 | -22.2 | -17.3 | 0.04 | 3.02 | -3.06 |
| 24Q2 (19) | 732.63 | -8.45 | -18.01 | 339.0 | 3.67 | -1.88 | 125.69 | 35.57 | -28.24 | 18.28 | -35.45 | -11.86 | 664.06 | 13.26 | 4.19 | 17.34 | 39.61 | 84.08 | 436.58 | 15.77 | 9.47 | 17.10 | 14.56 | 23.44 | 504.13 | 0.77 | -4.31 | 1800.67 | 2.78 | 6.19 | 1079.38 | -1.96 | 35.4 | 14.33 | -3.37 | -12.14 | 793.08 | 0.0 | 0.0 | 855.55 | 0.84 | 0.84 | 1178.74 | 0.34 | 0.33 | 248.29 | 2.61 | 7.04 | 2282.58 | 0.77 | 1.21 | 345.48 | 16.86 | 78.07 | 593.77 | 10.45 | 39.4 | 0.04 | -1.32 | -6.08 |
| 24Q1 (18) | 800.23 | -0.35 | -12.3 | 327.01 | 2.82 | -3.39 | 92.71 | -42.06 | -46.99 | 28.32 | -14.16 | 6.99 | 586.3 | -6.92 | -10.86 | 12.42 | 780.85 | 43.42 | 377.11 | -1.68 | -14.89 | 14.93 | 1.1 | 7.44 | 500.28 | -1.04 | -7.95 | 1751.9 | -0.56 | 3.45 | 1100.91 | 3.52 | 37.5 | 14.83 | -3.2 | -11.78 | 793.08 | 0.0 | 0.0 | 848.45 | 0.0 | 4.11 | 1174.77 | 0.0 | 4.27 | 241.98 | -15.03 | -20.46 | 2265.2 | -1.86 | 0.86 | 295.63 | 32.56 | 21.18 | 537.61 | 5.87 | -1.93 | 0.04 | -6.46 | -2.2 |
| 23Q4 (17) | 803.01 | 0.91 | -10.22 | 318.03 | -17.11 | -17.98 | 160.0 | 38.4 | -61.81 | 32.99 | 140.28 | 22.82 | 629.92 | -6.33 | -16.87 | 1.41 | -96.77 | 121.33 | 383.54 | -11.55 | -24.18 | 14.77 | -7.2 | 3.68 | 505.52 | -0.17 | -4.59 | 1761.81 | -0.39 | 2.94 | 1063.51 | 5.81 | 82.57 | 15.32 | -3.16 | -11.45 | 793.08 | 0.0 | 0.0 | 848.45 | 0.0 | 4.11 | 1174.77 | -0.0 | 4.27 | 284.79 | 3.3 | -46.62 | 2308.02 | 0.4 | -6.75 | 223.01 | -21.16 | 8.27 | 507.8 | -9.09 | -31.33 | 0.04 | 1.95 | -6.8 |
| 23Q3 (16) | 795.79 | -10.95 | -8.42 | 383.69 | 11.06 | -6.36 | 115.61 | -34.0 | -32.01 | 13.73 | -33.8 | -38.43 | 672.51 | 5.51 | -18.57 | 43.61 | 362.95 | 29.21 | 433.64 | 8.73 | -18.55 | 15.91 | 14.85 | 15.79 | 506.36 | -3.88 | -11.33 | 1768.75 | 4.31 | -0.49 | 1005.11 | 26.09 | 11.95 | 15.82 | -3.0 | -11.12 | 793.08 | 0.0 | 0.0 | 848.45 | 0.0 | 4.11 | 1174.78 | -0.0 | 4.27 | 275.7 | 18.86 | -47.57 | 2298.93 | 1.94 | -6.83 | 282.88 | 45.81 | -10.94 | 558.58 | 31.13 | -33.78 | 0.04 | -0.2 | 2.59 |
| 23Q2 (15) | 893.61 | -2.06 | 17.44 | 345.49 | 2.07 | 141.52 | 175.16 | 0.16 | 37.9 | 20.74 | -21.65 | -17.99 | 637.38 | -3.1 | -32.72 | 9.42 | 8.78 | -93.44 | 398.82 | -9.99 | -30.47 | 13.85 | -0.3 | 0.18 | 526.81 | -3.07 | -13.28 | 1695.65 | 0.13 | -5.28 | 797.15 | -0.44 | -5.9 | 16.31 | -2.97 | -10.83 | 793.08 | 0.0 | 0.0 | 848.45 | 4.11 | 4.11 | 1174.81 | 4.28 | 4.27 | 231.95 | -23.76 | -52.87 | 2255.21 | 0.42 | -7.33 | 194.01 | -20.47 | -48.34 | 425.96 | -22.3 | -50.91 | 0.04 | 2.76 | 15.43 |
| 23Q1 (14) | 912.44 | 2.01 | 18.86 | 338.48 | -12.71 | 115.89 | 174.88 | -58.26 | 28.47 | 26.47 | -1.45 | -14.47 | 657.74 | -13.19 | -35.57 | 8.66 | 231.01 | -94.24 | 443.07 | -12.41 | -30.54 | 13.90 | -2.43 | -7.62 | 543.48 | 2.57 | -8.0 | 1693.4 | -1.06 | -9.68 | 800.65 | 37.45 | -5.67 | 16.81 | -2.83 | -10.54 | 793.08 | 0.0 | 0.0 | 814.92 | 0.0 | 10.86 | 1126.64 | 0.0 | 6.2 | 304.24 | -42.97 | -72.07 | 2245.79 | -9.26 | -22.16 | 243.95 | 18.43 | -43.68 | 548.19 | -25.87 | -63.99 | 0.04 | -10.86 | 21.44 |
| 22Q4 (13) | 894.45 | 2.93 | 19.98 | 387.75 | -5.37 | 65.45 | 418.95 | 146.37 | 208.55 | 26.86 | 20.45 | -11.67 | 757.71 | -8.25 | -29.87 | -6.61 | -119.59 | -103.79 | 505.83 | -5.0 | -18.58 | 14.24 | 3.64 | -5.63 | 529.85 | -7.22 | -7.96 | 1711.48 | -3.71 | -5.63 | 582.52 | -35.12 | -32.35 | 17.3 | -2.81 | -10.27 | 793.08 | 0.0 | 0.0 | 814.92 | 0.0 | 10.86 | 1126.64 | -0.01 | 6.2 | 533.5 | 1.45 | -43.17 | 2475.05 | 0.31 | -9.49 | 205.98 | -35.15 | -40.54 | 739.48 | -12.33 | -42.46 | 0.05 | 12.22 | 40.87 |
| 22Q3 (12) | 868.95 | 14.2 | 29.07 | 409.75 | 186.44 | 35.29 | 170.05 | 33.88 | 71.28 | 22.3 | -11.82 | -32.93 | 825.88 | -12.82 | -24.87 | 33.75 | -76.48 | -85.41 | 532.43 | -7.18 | -19.54 | 13.74 | -0.63 | -20.46 | 571.08 | -5.99 | 13.02 | 1777.4 | -0.72 | 0.53 | 897.82 | 5.98 | -0.49 | 17.8 | -2.68 | -10.01 | 793.08 | 0.0 | 0.0 | 814.92 | 0.0 | 10.86 | 1126.71 | 0.0 | 6.21 | 525.87 | 6.86 | -32.44 | 2467.5 | 1.39 | -4.15 | 317.64 | -15.43 | -8.11 | 843.51 | -2.79 | -24.96 | 0.04 | 12.28 | 30.88 |
| 22Q2 (11) | 760.88 | -0.89 | 15.12 | 143.05 | -8.76 | -72.03 | 127.02 | -6.69 | 29.74 | 25.29 | -18.29 | -35.19 | 947.32 | -7.21 | -8.9 | 143.52 | -4.59 | -37.71 | 573.63 | -10.07 | -10.27 | 13.83 | -8.06 | -26.26 | 607.48 | 2.83 | 26.25 | 1790.21 | -4.52 | 4.71 | 847.15 | -0.2 | 14.92 | 18.29 | -2.66 | -9.77 | 793.08 | 0.0 | 0.0 | 814.92 | 10.86 | 10.86 | 1126.71 | 6.21 | 6.21 | 492.1 | -54.82 | -10.04 | 2433.72 | -15.64 | 3.87 | 375.58 | -13.3 | 43.96 | 867.68 | -43.0 | 7.39 | 0.04 | 8.12 | 16.06 |
| 22Q1 (10) | 767.69 | 2.98 | 25.87 | 156.78 | -33.1 | -71.34 | 136.12 | 0.25 | 75.62 | 30.95 | 1.78 | -22.89 | 1020.92 | -5.51 | 13.8 | 150.43 | -13.86 | -14.79 | 637.84 | 2.67 | 8.46 | 15.04 | -0.33 | -23.91 | 590.74 | 2.62 | 34.47 | 1874.98 | 3.38 | 10.26 | 848.82 | -1.43 | 28.4 | 18.79 | -2.54 | -9.53 | 793.08 | 0.0 | 0.0 | 735.06 | 0.0 | 3.66 | 1060.83 | 0.0 | 2.99 | 1089.13 | 16.03 | 93.16 | 2885.01 | 5.5 | 25.28 | 433.18 | 25.04 | 42.81 | 1522.31 | 18.45 | 75.55 | 0.04 | 3.4 | 7.59 |
| 21Q4 (9) | 745.49 | 10.73 | 33.19 | 234.36 | -22.62 | -57.48 | 135.78 | 36.76 | 112.02 | 30.41 | -8.54 | -32.81 | 1080.43 | -1.71 | 36.11 | 174.63 | -24.53 | 43.39 | 621.28 | -6.11 | 19.36 | 15.09 | -12.65 | -20.74 | 575.66 | 13.92 | 39.87 | 1813.63 | 2.58 | 11.95 | 861.11 | -4.56 | 26.91 | 19.28 | -2.53 | -9.31 | 793.08 | 0.0 | 0.0 | 735.06 | 0.0 | 3.66 | 1060.83 | -0.0 | 2.99 | 938.7 | 20.59 | 142.41 | 2734.58 | 6.22 | 28.61 | 346.44 | 0.22 | 32.46 | 1285.14 | 14.33 | 98.09 | 0.03 | 4.26 | 1.94 |
| 21Q3 (8) | 673.22 | 1.86 | 28.99 | 302.86 | -40.78 | -35.9 | 99.28 | 1.41 | -13.59 | 33.25 | -14.79 | -32.45 | 1099.28 | 5.71 | 62.16 | 231.38 | 0.43 | 123.36 | 661.72 | 3.52 | 46.13 | 17.28 | -7.87 | 1.34 | 505.31 | 5.01 | 16.82 | 1768.06 | 3.42 | 15.1 | 902.26 | 22.4 | 33.26 | 19.78 | -2.42 | -9.06 | 793.08 | 0.0 | 0.0 | 735.06 | 0.0 | 3.66 | 1060.86 | 0.0 | 3.0 | 778.43 | 42.3 | 198.04 | 2574.35 | 9.88 | 28.7 | 345.68 | 32.5 | 243.93 | 1124.11 | 39.13 | 210.79 | 0.03 | -0.43 | -7.18 |
| 21Q2 (7) | 660.92 | 8.37 | 25.07 | 511.42 | -6.51 | 41.24 | 97.9 | 26.31 | 183.85 | 39.02 | -2.79 | -24.64 | 1039.88 | 15.91 | 71.53 | 230.39 | 30.5 | 964.16 | 639.25 | 8.7 | 56.22 | 18.75 | -5.13 | 0 | 481.19 | 9.53 | 11.01 | 1709.63 | 0.54 | 14.53 | 737.14 | 11.51 | -4.43 | 20.27 | -2.41 | -8.9 | 793.08 | 0.0 | 0.0 | 735.06 | 3.66 | 3.66 | 1060.86 | 3.0 | 3.0 | 547.05 | -2.98 | 243.62 | 2342.97 | 1.74 | 23.43 | 260.9 | -13.99 | 91.68 | 807.95 | -6.83 | 173.59 | 0.03 | 0.23 | -5.73 |
| 21Q1 (6) | 609.9 | 8.96 | 23.23 | 547.01 | -0.76 | 83.0 | 77.51 | 21.03 | 62.09 | 40.14 | -11.31 | -30.01 | 897.11 | 13.01 | 36.84 | 176.55 | 44.96 | 1654.97 | 588.11 | 12.99 | 41.27 | 19.77 | 3.81 | 0 | 439.31 | 6.74 | 3.0 | 1700.52 | 4.97 | 7.83 | 661.06 | -2.57 | -15.32 | 20.77 | -2.3 | -8.66 | 793.08 | 0.0 | 0.0 | 709.08 | 0.0 | 3.36 | 1030.0 | 0.0 | 3.17 | 563.84 | 45.61 | 53.76 | 2302.91 | 8.31 | 12.28 | 303.33 | 15.98 | 109.28 | 867.17 | 33.66 | 69.49 | 0.03 | -2.04 | -0.55 |
| 20Q4 (5) | 559.74 | 7.24 | 28.36 | 551.22 | 16.66 | 129.56 | 64.04 | -44.26 | -19.76 | 45.26 | -8.05 | -23.61 | 793.82 | 17.1 | 10.8 | 121.79 | 17.57 | 193.54 | 520.51 | 14.95 | 18.13 | 19.04 | 11.7 | 0 | 411.57 | -4.85 | -0.99 | 1620.08 | 5.47 | -1.88 | 678.51 | 0.21 | -8.41 | 21.26 | -2.25 | -8.52 | 793.08 | 0.0 | 0.0 | 709.08 | 0.0 | 3.36 | 1030.0 | 0.0 | 3.16 | 387.23 | 48.26 | 8.58 | 2126.31 | 6.3 | 4.18 | 261.54 | 160.21 | -24.28 | 648.77 | 79.37 | -7.59 | 0.03 | -5.06 | 8.52 |
| 20Q3 (4) | 521.93 | -1.23 | 0.0 | 472.49 | 30.49 | 0.0 | 114.89 | 233.11 | 0.0 | 49.22 | -4.94 | 0.0 | 677.9 | 11.82 | 0.0 | 103.59 | 378.48 | 0.0 | 452.82 | 10.66 | 0.0 | 17.05 | 0 | 0.0 | 432.56 | -0.21 | 0.0 | 1536.05 | 2.9 | 0.0 | 677.07 | -12.22 | 0.0 | 21.75 | -2.25 | 0.0 | 793.08 | 0.0 | 0.0 | 709.08 | 0.0 | 0.0 | 1030.0 | 0.0 | 0.0 | 261.18 | 64.06 | 0.0 | 2000.26 | 5.37 | 0.0 | 100.51 | -26.16 | 0.0 | 361.69 | 22.48 | 0.0 | 0.04 | 1.12 | 0.0 |
