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) | 238.71 | -30.56 | 379.87 | 3.82 | 68.75 | -37.75 | 52.47 | 116.01 | 3326.2 | -12.44 | 85.49 | 16.15 | 279.77 | -6.93 | 8.41 | 6.3 | 442.54 | -8.64 | 1275.54 | 8.41 | 757.02 | 27.84 | 3.46 | 1.47 | 586.12 | 0.0 | 709.97 | 1.1 | 766.02 | 0.18 | 436.28 | 5.37 | 1912.28 | 1.67 | 804.71 | 14.14 | 1240.99 | 10.9 | 0.12 | -8.47 |
2022 (9) | 343.74 | 49.05 | 365.91 | 102.66 | 110.45 | 142.75 | 24.29 | -10.0 | 3798.97 | 3.85 | 73.6 | -80.81 | 300.6 | -18.99 | 7.91 | -21.99 | 484.37 | 2.62 | 1176.61 | -9.24 | 592.18 | -5.52 | 3.41 | 5583.33 | 586.12 | 0.0 | 702.24 | 5.9 | 764.61 | 9.18 | 414.05 | -42.61 | 1880.91 | -9.79 | 705.01 | -38.69 | 1119.06 | -40.2 | 0.13 | 5.96 |
2021 (8) | 230.62 | 34.65 | 180.55 | -7.82 | 45.5 | 115.95 | 26.99 | -35.68 | 3658.12 | 44.42 | 383.59 | 96.27 | 371.05 | 10.75 | 10.14 | -23.32 | 472.0 | 42.82 | 1296.33 | 11.72 | 626.77 | 11.34 | 0.06 | 100.0 | 586.12 | 0.0 | 663.14 | 3.08 | 700.33 | 5.59 | 721.46 | 35.16 | 2084.93 | 13.28 | 1149.97 | 23.85 | 1871.43 | 27.97 | 0.12 | -7.6 |
2020 (7) | 171.27 | 13.43 | 195.87 | -39.49 | 21.07 | -68.49 | 41.96 | -67.22 | 2532.95 | -19.69 | 195.44 | -34.2 | 335.04 | 19.26 | 13.23 | 48.5 | 330.48 | -19.92 | 1160.29 | -2.0 | 562.91 | 21.81 | 0.03 | 200.0 | 586.12 | 0.0 | 643.35 | 4.84 | 663.28 | 10.23 | 533.8 | -17.86 | 1840.44 | -1.33 | 928.55 | -9.46 | 1462.35 | -12.72 | 0.13 | 0.21 |
2019 (6) | 150.99 | -51.62 | 323.7 | 1.32 | 66.87 | -59.61 | 127.99 | 12.5 | 3153.85 | -22.67 | 297.02 | -39.1 | 280.93 | -36.85 | 8.91 | -18.33 | 412.69 | -2.68 | 1183.96 | 3.42 | 462.14 | 3.61 | 0.01 | 0.0 | 586.12 | 0.0 | 613.65 | 8.63 | 601.72 | 13.25 | 649.9 | -22.72 | 1865.27 | -3.71 | 1025.61 | -5.85 | 1675.51 | -13.2 | 0.13 | -12.03 |
2018 (5) | 312.1 | 5.14 | 319.48 | 37.35 | 165.55 | 35.98 | 113.77 | -17.13 | 4078.6 | 13.79 | 487.69 | -10.37 | 444.83 | 6.71 | 10.91 | -6.23 | 424.05 | 9.19 | 1144.76 | 1.78 | 446.02 | -30.14 | 0.01 | 0.0 | 586.12 | 0.0 | 564.88 | 10.66 | 531.31 | 14.1 | 840.99 | -0.14 | 1937.18 | 6.54 | 1089.34 | -0.22 | 1930.33 | -0.18 | 0.15 | 0.84 |
2017 (4) | 296.85 | -2.33 | 232.61 | -11.23 | 121.75 | -15.55 | 137.28 | -30.81 | 3584.21 | 12.29 | 544.11 | 24.13 | 416.87 | 28.52 | 11.63 | 14.46 | 388.37 | -8.0 | 1124.77 | 10.23 | 638.46 | -18.53 | 0.01 | -50.0 | 586.12 | 0.0 | 510.47 | 9.39 | 465.67 | 11.06 | 842.19 | 16.07 | 1818.33 | 12.83 | 1091.69 | 18.71 | 1933.88 | 17.54 | 0.15 | -7.49 |
2016 (3) | 303.92 | -12.53 | 262.04 | -9.7 | 144.17 | -10.89 | 198.41 | 101.37 | 3192.05 | -3.08 | 438.33 | 58.94 | 324.35 | 15.47 | 10.16 | 19.14 | 422.15 | 5.53 | 1020.35 | -10.26 | 783.65 | -8.1 | 0.02 | -33.33 | 586.12 | 0.0 | 466.64 | 6.28 | 419.28 | 0.0 | 725.6 | 38.14 | 1611.51 | 16.47 | 919.65 | 18.92 | 1645.25 | 26.69 | 0.16 | 4.15 |
2015 (2) | 347.44 | 142.35 | 290.19 | -9.32 | 161.79 | -30.83 | 98.53 | -45.7 | 3293.49 | -17.96 | 275.78 | 161.95 | 280.9 | -23.84 | 8.53 | -7.17 | 400.02 | -18.28 | 1137.0 | 6.19 | 852.75 | -17.99 | 0.03 | -99.68 | 586.12 | 0.0 | 439.06 | 2.46 | 419.28 | 0.0 | 525.28 | 55.0 | 1383.61 | 16.59 | 773.35 | -15.77 | 1298.63 | 3.31 | 0.15 | 6.33 |
2014 (1) | 143.36 | 25.11 | 320.03 | 2.54 | 233.9 | 6.59 | 181.47 | 36.43 | 4014.54 | -6.2 | 105.28 | -57.66 | 368.84 | -14.87 | 9.19 | -9.24 | 489.48 | -9.06 | 1070.7 | 2.45 | 1039.86 | -0.07 | 9.46 | 13414.29 | 586.12 | 0.0 | 428.53 | 6.16 | 419.28 | 6.13 | 338.89 | -21.86 | 1186.69 | -3.71 | 918.13 | 18.99 | 1257.02 | 4.29 | 0.14 | -2.05 |
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 | |||||||||||||||||||||||||||||||||||||||||
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24Q3 (20) | 184.84 | 7.12 | -38.29 | 464.43 | -2.58 | 5.62 | 274.8 | 90.28 | 512.71 | 38.81 | -0.46 | 463.28 | 868.99 | -9.93 | 0.09 | -19.18 | -204.64 | -125.57 | 300.52 | -19.43 | -2.41 | 8.47 | -19.45 | -8.99 | 456.86 | -2.22 | 2.43 | 1247.58 | -4.59 | -1.0 | 537.33 | -20.06 | -26.4 | 3.46 | 0.0 | -0.29 | 586.12 | 0.0 | 0.0 | 718.68 | 0.0 | 1.23 | 767.45 | 0.0 | 0.19 | 366.39 | -4.94 | -15.51 | 1852.52 | -1.02 | -2.99 | 511.57 | -28.16 | -32.95 | 877.96 | -20.01 | -26.63 | 0.11 | 0.34 | -7.15 |
24Q2 (19) | 172.55 | -24.17 | -28.18 | 476.72 | 0.43 | 23.71 | 144.42 | 37.2 | 51.69 | 38.99 | -9.01 | 86.64 | 964.75 | 14.93 | 28.34 | 18.33 | 19.73 | 8.01 | 373.01 | 13.09 | 37.68 | 10.51 | 6.3 | 29.94 | 467.22 | 1.74 | 1.2 | 1307.65 | 3.94 | 9.87 | 672.17 | -5.14 | 13.87 | 3.46 | 0.0 | 0.0 | 586.12 | 0.0 | 0.0 | 718.68 | 1.23 | 1.23 | 767.45 | 0.19 | 0.19 | 385.44 | 2.18 | 7.51 | 1871.57 | 0.99 | 2.02 | 712.12 | -2.38 | -8.42 | 1097.56 | -0.82 | -3.39 | 0.11 | -2.73 | -10.57 |
24Q1 (18) | 227.54 | -4.68 | -24.49 | 474.68 | 24.96 | 10.21 | 105.26 | 53.11 | 2.85 | 42.85 | -18.33 | 8.54 | 839.42 | -4.17 | 1.1 | 15.31 | 1197.46 | 299.35 | 329.84 | 17.9 | 2.98 | 9.89 | 17.57 | 13.47 | 459.24 | 3.77 | -8.82 | 1258.12 | -1.37 | 6.04 | 708.58 | -6.4 | 19.46 | 3.46 | 0.0 | 1.47 | 586.12 | 0.0 | 0.0 | 709.97 | 0.0 | 1.1 | 766.02 | 0.0 | 0.18 | 377.22 | -13.54 | 7.57 | 1853.22 | -3.09 | 1.96 | 729.45 | -9.35 | -13.14 | 1106.67 | -10.82 | -7.04 | 0.11 | -2.94 | -8.2 |
23Q4 (17) | 238.71 | -20.3 | -30.56 | 379.87 | -13.61 | 3.82 | 68.75 | 53.29 | -37.75 | 52.47 | 661.54 | 116.01 | 875.98 | 0.89 | 1.9 | 1.18 | -98.43 | 101.57 | 279.77 | -9.15 | -6.93 | 8.41 | -9.59 | 6.3 | 442.54 | -0.78 | -8.64 | 1275.54 | 1.22 | 8.41 | 757.02 | 3.7 | 27.84 | 3.46 | -0.29 | 1.47 | 586.12 | 0.0 | 0.0 | 709.97 | 0.0 | 1.1 | 766.02 | 0.0 | 0.18 | 436.28 | 0.6 | 5.37 | 1912.28 | 0.14 | 1.67 | 804.71 | 5.47 | 14.14 | 1240.99 | 3.71 | 10.9 | 0.12 | -1.99 | -8.47 |
23Q3 (16) | 299.51 | 24.67 | -32.59 | 439.71 | 14.1 | 1.59 | 44.85 | -52.89 | -66.55 | 6.89 | -67.02 | -81.78 | 868.24 | 15.51 | -4.31 | 75.01 | 342.02 | 200.64 | 307.94 | 13.66 | -4.36 | 9.30 | 15.0 | 12.28 | 446.0 | -3.4 | -16.96 | 1260.12 | 5.87 | 3.1 | 730.03 | 23.67 | 22.6 | 3.47 | 0.29 | 1.76 | 586.12 | 0.0 | 0.0 | 709.97 | 0.0 | 1.1 | 766.02 | 0.0 | 0.18 | 433.66 | 20.96 | -10.57 | 1909.65 | 4.1 | -2.16 | 762.97 | -1.88 | -2.54 | 1196.63 | 5.33 | -5.61 | 0.12 | -3.35 | -6.22 |
23Q2 (15) | 240.25 | -20.28 | -18.73 | 385.36 | -10.53 | 31.87 | 95.21 | -6.97 | 53.49 | 20.89 | -47.09 | 39.55 | 751.69 | -9.47 | -30.26 | 16.97 | 320.96 | -73.1 | 270.93 | -15.42 | -28.84 | 8.09 | -7.18 | -17.36 | 461.7 | -8.33 | -15.22 | 1190.22 | 0.32 | -4.85 | 590.3 | -0.48 | -4.45 | 3.46 | 1.47 | 1.47 | 586.12 | 0.0 | 0.0 | 709.97 | 1.1 | 1.1 | 766.02 | 0.18 | 0.18 | 358.52 | 2.23 | -22.06 | 1834.52 | 0.93 | -4.79 | 777.59 | -7.41 | -25.42 | 1136.11 | -4.57 | -24.39 | 0.12 | -0.16 | -1.99 |
23Q1 (14) | 301.35 | -12.33 | -5.3 | 430.7 | 17.71 | 130.25 | 102.34 | -7.34 | 124.92 | 39.48 | 62.54 | 38.92 | 830.29 | -3.42 | -12.97 | -7.68 | 89.77 | -112.67 | 320.31 | 6.56 | -18.93 | 8.72 | 10.14 | -16.83 | 503.64 | 3.98 | -0.51 | 1186.48 | 0.84 | -10.9 | 593.14 | 0.16 | -5.6 | 3.41 | 0.0 | 5583.33 | 586.12 | 0.0 | 0.0 | 702.24 | 0.0 | 5.9 | 764.61 | 0.0 | 9.18 | 350.69 | -15.3 | -55.16 | 1817.55 | -3.37 | -15.29 | 839.79 | 19.12 | -30.2 | 1190.48 | 6.38 | -40.03 | 0.12 | -3.23 | 4.21 |
22Q4 (13) | 343.74 | -22.63 | 49.05 | 365.91 | -15.46 | 102.66 | 110.45 | -17.63 | 142.75 | 24.29 | -35.76 | -10.0 | 859.68 | -5.26 | -9.18 | -75.05 | -400.8 | -310.52 | 300.6 | -6.64 | -18.99 | 7.91 | -4.51 | -21.99 | 484.37 | -9.82 | 2.62 | 1176.61 | -3.73 | -9.24 | 592.18 | -0.55 | -5.52 | 3.41 | 0.0 | 5583.33 | 586.12 | 0.0 | 0.0 | 702.24 | 0.0 | 5.9 | 764.61 | 0.0 | 9.18 | 414.05 | -14.61 | -42.61 | 1880.91 | -3.63 | -9.79 | 705.01 | -9.94 | -38.69 | 1119.06 | -11.73 | -40.2 | 0.13 | 0.43 | 5.96 |
22Q3 (12) | 444.3 | 50.29 | 102.63 | 432.81 | 48.11 | 110.12 | 134.09 | 116.17 | 194.7 | 37.81 | 152.57 | 24.87 | 907.39 | -15.82 | -0.42 | 24.95 | -60.45 | -73.79 | 321.99 | -15.43 | -17.18 | 8.29 | -15.35 | -26.71 | 537.09 | -1.37 | 17.32 | 1222.26 | -2.29 | -3.71 | 595.44 | -3.62 | -5.65 | 3.41 | 0.0 | 5583.33 | 586.12 | 0.0 | 0.0 | 702.24 | 0.0 | 5.9 | 764.61 | 0.0 | 9.18 | 484.89 | 5.41 | -29.89 | 1951.75 | 1.29 | -5.03 | 782.84 | -24.92 | -31.62 | 1267.73 | -15.64 | -30.97 | 0.13 | 1.01 | 3.37 |
22Q2 (11) | 295.62 | -7.1 | 27.18 | 292.23 | 56.22 | 72.81 | 62.03 | 36.33 | 96.92 | 14.97 | -47.33 | -58.53 | 1077.91 | 12.99 | 12.43 | 63.09 | 4.09 | -49.14 | 380.76 | -3.63 | -2.22 | 9.79 | -6.59 | -21.35 | 544.56 | 7.57 | 28.23 | 1250.85 | -6.06 | 1.55 | 617.82 | -1.67 | -3.35 | 3.41 | 5583.33 | 6720.0 | 586.12 | 0.0 | 0.0 | 702.24 | 5.9 | 5.9 | 764.61 | 9.18 | 9.18 | 460.0 | -41.18 | -21.15 | 1926.85 | -10.19 | -1.03 | 1042.68 | -13.34 | 1.14 | 1502.68 | -24.31 | -6.92 | 0.12 | 6.15 | -2.76 |
22Q1 (10) | 318.22 | 37.98 | 54.36 | 187.06 | 3.61 | -28.13 | 45.5 | 0.0 | 44.44 | 28.42 | 5.3 | -27.54 | 953.99 | 0.78 | 13.36 | 60.61 | 70.01 | -52.92 | 395.12 | 6.49 | 2.39 | 10.48 | 3.31 | -25.86 | 506.24 | 7.25 | 28.38 | 1331.58 | 2.72 | 8.25 | 628.32 | 0.25 | 13.55 | 0.06 | 0.0 | 100.0 | 586.12 | 0.0 | 0.0 | 663.14 | 0.0 | 3.08 | 700.33 | 0.0 | 5.59 | 782.06 | 8.4 | 18.04 | 2145.53 | 2.91 | 8.95 | 1203.22 | 4.63 | 16.46 | 1985.28 | 6.08 | 17.08 | 0.12 | -1.6 | -5.29 |
21Q4 (9) | 230.62 | 5.18 | 34.65 | 180.55 | -12.35 | -7.82 | 45.5 | 0.0 | 115.95 | 26.99 | -10.87 | -35.68 | 946.56 | 3.87 | 30.18 | 35.65 | -62.54 | -63.49 | 371.05 | -4.56 | 10.75 | 10.14 | -10.29 | -23.32 | 472.0 | 3.1 | 42.82 | 1296.33 | 2.13 | 11.72 | 626.77 | -0.69 | 11.34 | 0.06 | 0.0 | 100.0 | 586.12 | 0.0 | 0.0 | 663.14 | 0.0 | 3.08 | 700.33 | 0.0 | 5.59 | 721.46 | 4.31 | 35.16 | 2084.93 | 1.45 | 13.28 | 1149.97 | 0.44 | 23.85 | 1871.43 | 1.9 | 27.97 | 0.12 | -2.03 | -7.6 |
21Q3 (8) | 219.27 | -5.67 | 24.85 | 205.98 | 21.81 | -29.97 | 45.5 | 44.44 | 403.32 | 30.28 | -16.12 | -58.98 | 911.26 | -4.95 | 51.49 | 95.18 | -23.27 | -28.15 | 388.79 | -0.16 | 47.15 | 11.31 | -9.15 | 4.81 | 457.8 | 7.8 | 38.08 | 1269.31 | 3.05 | 18.41 | 631.13 | -1.26 | 6.74 | 0.06 | 20.0 | 100.0 | 586.12 | 0.0 | 0.0 | 663.14 | 0.0 | 3.08 | 700.33 | 0.0 | 5.59 | 691.62 | 18.55 | 59.91 | 2055.09 | 5.56 | 18.17 | 1144.89 | 11.05 | 92.99 | 1836.51 | 13.76 | 79.04 | 0.12 | -4.98 | -7.38 |
21Q2 (7) | 232.44 | 12.75 | 4.35 | 169.1 | -35.03 | -56.78 | 31.5 | 0.0 | 21.06 | 36.1 | -7.96 | -71.45 | 958.76 | 13.93 | 71.24 | 124.04 | -3.64 | 985.21 | 389.42 | 0.92 | 66.73 | 12.45 | -11.95 | 0 | 424.68 | 7.7 | 23.29 | 1231.78 | 0.14 | 18.21 | 639.21 | 15.52 | 38.16 | 0.05 | 66.67 | 25.0 | 586.12 | 0.0 | 0.0 | 663.14 | 3.08 | 3.08 | 700.33 | 5.59 | 5.59 | 583.4 | -11.95 | 93.69 | 1946.87 | -1.13 | 21.09 | 1030.95 | -0.21 | 51.61 | 1614.35 | -4.8 | 64.52 | 0.13 | 3.39 | -6.75 |
21Q1 (6) | 206.15 | 20.37 | 13.0 | 260.28 | 32.88 | -41.63 | 31.5 | 49.5 | -40.87 | 39.22 | -6.53 | -71.58 | 841.54 | 15.74 | 30.58 | 128.73 | 31.84 | 379.24 | 385.88 | 15.17 | 37.13 | 14.13 | 6.86 | 0 | 394.33 | 19.32 | -4.22 | 1230.07 | 6.01 | 10.01 | 553.34 | -1.7 | 17.98 | 0.03 | 0.0 | -25.0 | 586.12 | 0.0 | 0.0 | 643.35 | 0.0 | 4.84 | 663.28 | 0.0 | 10.23 | 662.56 | 24.12 | 9.73 | 1969.19 | 7.0 | 8.25 | 1033.13 | 11.26 | 72.14 | 1695.69 | 15.96 | 40.84 | 0.12 | -4.0 | -7.29 |
20Q4 (5) | 171.27 | -2.48 | 13.43 | 195.87 | -33.41 | -39.49 | 21.07 | 133.08 | -68.49 | 41.96 | -43.15 | -67.22 | 727.1 | 20.88 | 13.03 | 97.64 | -26.29 | 260.69 | 335.04 | 26.81 | 19.26 | 13.23 | 22.61 | 0 | 330.48 | -0.32 | -19.92 | 1160.29 | 8.24 | -2.0 | 562.91 | -4.8 | 21.81 | 0.03 | 0.0 | 200.0 | 586.12 | 0.0 | 0.0 | 643.35 | 0.0 | 4.84 | 663.28 | 0.0 | 10.23 | 533.8 | 23.42 | -17.86 | 1840.44 | 5.82 | -1.33 | 928.55 | 56.52 | -9.46 | 1462.35 | 42.56 | -12.72 | 0.13 | -1.79 | 0.21 |
20Q3 (4) | 175.62 | -21.15 | 0.0 | 294.15 | -24.81 | 0.0 | 9.04 | -65.26 | 0.0 | 73.81 | -41.62 | 0.0 | 601.53 | 7.44 | 0.0 | 132.47 | 1058.97 | 0.0 | 264.21 | 13.12 | 0.0 | 10.79 | 0 | 0.0 | 331.54 | -3.75 | 0.0 | 1071.97 | 2.87 | 0.0 | 591.29 | 27.81 | 0.0 | 0.03 | -25.0 | 0.0 | 586.12 | 0.0 | 0.0 | 643.35 | 0.0 | 0.0 | 663.28 | 0.0 | 0.0 | 432.5 | 43.59 | 0.0 | 1739.14 | 8.17 | 0.0 | 593.25 | -12.76 | 0.0 | 1025.75 | 4.54 | 0.0 | 0.13 | -4.34 | 0.0 |