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) | 317.64 | -32.77 | 225.41 | -50.56 | 282.27 | 12.54 | 24.07 | -43.1 | 2572.04 | -2.55 | 82.29 | 0.77 | 325.59 | 11.91 | 12.66 | 14.84 | 474.01 | -12.13 | 2105.12 | 7.44 | 2076.11 | 11.94 | 925.17 | 12.69 | 535.29 | 0.0 | 215.95 | 3.94 | 1184.53 | -0.58 | 139.05 | 4.45 | 1539.53 | 0.47 | 44.31 | 0 | 183.36 | 50.37 | 0.27 | 18.25 |
| 2022 (9) | 472.44 | 36.76 | 455.92 | 10.87 | 250.82 | 8.05 | 42.3 | 62.01 | 2639.45 | 10.53 | 81.66 | -15.68 | 290.95 | -0.82 | 11.02 | -10.27 | 539.45 | 10.17 | 1959.41 | -0.38 | 1854.67 | -7.22 | 820.96 | -6.25 | 535.29 | 0.0 | 207.77 | 5.15 | 1191.43 | -0.26 | 133.12 | -3.93 | 1532.32 | 0.11 | -11.18 | 0 | 121.94 | 22.77 | 0.23 | -1.93 |
| 2021 (8) | 345.45 | -1.86 | 411.23 | 22.85 | 232.14 | 49.53 | 26.11 | -17.87 | 2388.06 | 15.49 | 96.85 | 20.12 | 293.37 | 9.51 | 12.28 | -5.18 | 489.65 | 123.21 | 1966.89 | -7.25 | 1999.08 | -5.6 | 875.73 | -6.46 | 535.29 | 0.0 | 197.59 | 3.84 | 1194.52 | 1.8 | 138.57 | 0.81 | 1530.67 | 1.97 | -39.25 | 0 | 99.32 | -8.33 | 0.24 | -3.1 |
| 2020 (7) | 351.99 | -9.57 | 334.75 | -5.52 | 155.25 | -32.71 | 31.79 | 20.92 | 2067.69 | -17.34 | 80.63 | -24.88 | 267.89 | 1.14 | 12.96 | 22.36 | 219.37 | -19.1 | 2120.54 | 6.61 | 2117.76 | 30.98 | 936.17 | 69.33 | 535.29 | 0.0 | 190.29 | 5.98 | 1173.42 | 1.59 | 137.45 | -20.9 | 1501.16 | -0.48 | -29.1 | 0 | 108.35 | -24.16 | 0.24 | -1.41 |
| 2019 (6) | 389.25 | 10.13 | 354.3 | -25.93 | 230.71 | 11.78 | 26.29 | 3655.71 | 2501.47 | 9.4 | 107.33 | -10.77 | 264.87 | -9.75 | 10.59 | -17.5 | 271.17 | -20.41 | 1989.0 | 4.03 | 1616.88 | 9.53 | 552.86 | -4.67 | 535.29 | 0.0 | 179.55 | 7.18 | 1155.06 | 0.93 | 173.76 | -3.45 | 1508.38 | 1.1 | -30.89 | 0 | 142.87 | -10.3 | 0.25 | 2.68 |
| 2018 (5) | 353.43 | 38.8 | 478.33 | 54.57 | 206.4 | 23.67 | 0.7 | -97.54 | 2286.62 | 4.96 | 120.28 | 49.12 | 293.47 | 14.15 | 12.83 | 8.75 | 340.73 | 28.18 | 1911.95 | 2.97 | 1476.22 | 6.78 | 579.97 | -3.84 | 535.29 | 0.0 | 167.52 | 5.05 | 1144.43 | 1.34 | 179.97 | 40.39 | 1491.92 | 5.29 | -20.69 | 0 | 159.28 | 74.59 | 0.24 | 0.15 |
| 2017 (4) | 254.64 | -28.62 | 309.45 | -11.92 | 166.89 | -16.79 | 28.4 | -39.15 | 2178.47 | 0.92 | 80.66 | 27.87 | 257.09 | 3.54 | 11.80 | 2.59 | 265.83 | 20.27 | 1856.81 | 4.21 | 1382.52 | 5.25 | 603.12 | 5.88 | 535.29 | 0.0 | 159.46 | 4.12 | 1129.28 | 2.39 | 128.19 | 8.77 | 1416.93 | 3.13 | -36.96 | 0 | 91.23 | 2.33 | 0.24 | -1.51 |
| 2016 (3) | 356.75 | -12.73 | 351.32 | 42.3 | 200.57 | -8.88 | 46.67 | 11.49 | 2158.56 | -0.96 | 63.08 | -21.49 | 248.31 | 6.25 | 11.50 | 7.28 | 221.03 | -10.0 | 1781.8 | -2.55 | 1313.56 | -6.42 | 569.65 | 12.84 | 535.29 | 0.0 | 153.15 | 5.53 | 1102.93 | 1.44 | 117.85 | -14.02 | 1373.93 | 0.33 | -28.7 | 0 | 89.15 | -49.65 | 0.24 | 0.25 |
| 2015 (2) | 408.79 | 57.32 | 246.88 | -10.68 | 220.12 | 55.8 | 41.86 | 345.32 | 2179.48 | -7.46 | 80.35 | -25.97 | 233.71 | -15.69 | 10.72 | -8.9 | 245.59 | 11.6 | 1828.5 | 0.74 | 1403.68 | 12.55 | 504.83 | -4.78 | 535.29 | 2.0 | 145.12 | 8.23 | 1087.22 | 2.65 | 137.06 | -21.16 | 1369.39 | 0.17 | 40.01 | -41.51 | 177.07 | -26.91 | 0.24 | 0.12 |
| 2014 (1) | 259.85 | -2.48 | 276.39 | -1.48 | 141.28 | 59.71 | 9.4 | 2.06 | 2355.07 | -1.4 | 108.53 | -17.88 | 277.2 | -0.08 | 11.77 | 1.34 | 220.06 | -9.01 | 1815.02 | 7.19 | 1247.11 | 14.14 | 530.17 | -1.54 | 524.79 | 2.0 | 134.08 | 5.67 | 1059.12 | 316.16 | 173.84 | -81.59 | 1367.04 | 3.13 | 68.41 | 46.99 | 242.25 | -75.55 | 0.24 | -4.98 |
| 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) | 305.38 | -4.69 | 70.05 | 317.0 | 1.55 | 7.14 | 240.89 | -20.26 | -6.93 | 20.81 | 14.22 | -24.38 | 672.74 | -0.36 | 2.89 | 19.9 | -42.17 | 0.45 | 356.21 | -1.14 | 1.35 | 13.33 | -1.84 | -3.52 | 463.61 | -0.53 | -5.23 | 2126.7 | 0.11 | 3.86 | 1920.6 | 5.04 | 18.98 | 872.56 | -2.12 | 12.86 | 535.29 | 0.0 | 0.0 | 224.87 | 0.0 | 4.13 | 1208.04 | -0.04 | 1.79 | 110.15 | 22.74 | -3.49 | 1543.07 | 1.31 | 1.73 | 94.26 | -7.32 | 65.19 | 204.41 | 6.77 | 19.41 | 0.27 | 1.79 | 17.91 |
| 24Q2 (19) | 320.42 | 18.46 | 139.44 | 312.15 | 9.18 | -3.07 | 302.11 | -1.61 | 44.69 | 18.22 | -18.22 | -26.65 | 675.16 | 3.22 | 6.63 | 34.41 | 117.1 | 51.39 | 360.32 | 3.2 | 13.2 | 13.58 | 1.57 | 9.29 | 466.1 | 0.26 | -4.48 | 2124.26 | 0.39 | 2.0 | 1828.48 | -0.25 | 11.31 | 891.46 | -1.71 | 12.89 | 535.29 | 0.0 | 0.0 | 224.87 | 4.13 | 4.13 | 1208.51 | 2.25 | 1.58 | 89.74 | -44.65 | -1.94 | 1523.12 | -2.36 | 1.74 | 101.71 | 23.57 | 331.89 | 191.45 | -21.67 | 66.38 | 0.26 | -4.55 | 16.91 |
| 24Q1 (18) | 270.49 | -14.84 | -48.25 | 285.9 | 26.84 | -37.7 | 307.04 | 8.78 | 49.0 | 22.28 | -7.44 | -48.05 | 654.09 | -2.32 | 6.29 | 15.85 | -36.95 | 8.49 | 349.14 | 7.23 | 13.46 | 13.37 | 5.64 | 13.91 | 464.91 | -1.92 | -12.06 | 2116.1 | 0.52 | 4.8 | 1833.0 | -11.71 | -7.21 | 906.93 | -1.97 | 12.62 | 535.29 | 0.0 | 0.0 | 215.95 | 0.0 | 3.94 | 1181.94 | -0.22 | -0.66 | 162.12 | 16.59 | 8.59 | 1560.01 | 1.33 | 0.85 | 82.31 | 85.76 | 2237.92 | 244.43 | 33.31 | 68.06 | 0.27 | 0.25 | 17.21 |
| 23Q4 (17) | 317.64 | 76.88 | -32.77 | 225.41 | -23.82 | -50.56 | 282.27 | 9.06 | 12.54 | 24.07 | -12.54 | -43.1 | 669.63 | 2.41 | 4.52 | 25.14 | 26.91 | 8009.68 | 325.59 | -7.36 | 11.91 | 12.66 | -8.4 | 14.84 | 474.01 | -3.1 | -12.13 | 2105.12 | 2.81 | 7.44 | 2076.11 | 28.61 | 11.94 | 925.17 | 19.66 | 12.69 | 535.29 | 0.0 | 0.0 | 215.95 | 0.0 | 3.94 | 1184.53 | -0.19 | -0.58 | 139.05 | 21.83 | 4.45 | 1539.53 | 1.49 | 0.47 | 44.31 | -22.34 | 496.33 | 183.36 | 7.11 | 50.37 | 0.27 | 21.06 | 18.25 |
| 23Q3 (16) | 179.58 | 34.2 | -60.81 | 295.88 | -8.12 | -41.82 | 258.83 | 23.96 | -20.86 | 27.52 | 10.79 | -29.42 | 653.85 | 3.27 | -2.69 | 19.81 | -12.85 | -13.83 | 351.45 | 10.41 | 5.68 | 13.82 | 11.2 | 10.33 | 489.17 | 0.25 | -12.11 | 2047.59 | -1.68 | 4.15 | 1614.27 | -1.73 | -9.63 | 773.14 | -2.1 | -7.51 | 535.29 | 0.0 | 0.0 | 215.95 | 0.0 | 3.94 | 1186.79 | -0.24 | -0.56 | 114.13 | 24.7 | -12.64 | 1516.87 | 1.32 | -0.98 | 57.06 | 142.29 | 551.37 | 171.19 | 48.77 | 22.8 | 0.23 | 0.93 | 0.16 |
| 23Q2 (15) | 133.82 | -74.4 | -70.36 | 322.04 | -29.83 | -35.77 | 208.8 | 1.32 | -8.77 | 24.84 | -42.08 | -6.62 | 633.16 | 2.89 | -8.63 | 22.73 | 55.58 | -26.3 | 318.31 | 3.44 | -10.63 | 12.43 | 5.86 | -10.41 | 487.97 | -7.7 | -16.57 | 2082.53 | 3.14 | 7.13 | 1642.74 | -16.84 | -11.89 | 789.7 | -1.94 | -7.04 | 535.29 | 0.0 | 0.0 | 215.95 | 3.94 | 3.94 | 1189.66 | -0.01 | -0.32 | 91.52 | -38.7 | -14.95 | 1497.13 | -3.21 | -0.78 | 23.55 | 711.69 | 256.58 | 115.07 | -20.88 | 24.31 | 0.22 | -4.31 | -0.97 |
| 23Q1 (14) | 522.68 | 10.63 | 46.22 | 458.93 | 0.66 | -10.65 | 206.07 | -17.84 | -5.79 | 42.89 | 1.39 | 58.15 | 615.39 | -3.95 | -2.91 | 14.61 | 4612.9 | -46.91 | 307.72 | 5.76 | -1.9 | 11.74 | 6.51 | -7.94 | 528.69 | -1.99 | -4.38 | 2019.19 | 3.05 | 1.13 | 1975.46 | 6.51 | 3.72 | 805.31 | -1.91 | -6.5 | 535.29 | 0.0 | 0.0 | 207.77 | 0.0 | 5.15 | 1189.78 | -0.14 | -0.4 | 149.29 | 12.15 | -10.2 | 1546.84 | 0.95 | -0.74 | -3.85 | 65.56 | 13.29 | 145.44 | 19.27 | -10.12 | 0.23 | 1.15 | -0.24 |
| 22Q4 (13) | 472.44 | 3.11 | 36.76 | 455.92 | -10.35 | 10.87 | 250.82 | -23.31 | 8.05 | 42.3 | 8.49 | 62.01 | 640.69 | -4.65 | -2.36 | 0.31 | -98.65 | -97.41 | 290.95 | -12.51 | -0.82 | 11.02 | -12.0 | -10.27 | 539.45 | -3.08 | 10.17 | 1959.41 | -0.34 | -0.38 | 1854.67 | 3.83 | -7.22 | 820.96 | -1.78 | -6.25 | 535.29 | 0.0 | 0.0 | 207.77 | 0.0 | 5.15 | 1191.43 | -0.18 | -0.26 | 133.12 | 1.89 | -3.93 | 1532.32 | 0.02 | 0.11 | -11.18 | -227.63 | 71.52 | 121.94 | -12.53 | 22.77 | 0.23 | 2.54 | -1.93 |
| 22Q3 (12) | 458.19 | 1.48 | 30.01 | 508.57 | 1.44 | 15.21 | 327.07 | 42.91 | 7.36 | 38.99 | 46.58 | 38.75 | 671.95 | -3.03 | 14.97 | 22.99 | -25.45 | 1.82 | 332.56 | -6.63 | 7.92 | 12.53 | -9.7 | -6.82 | 556.59 | -4.83 | 17.38 | 1966.04 | 1.14 | 1.29 | 1786.22 | -4.19 | -2.63 | 835.88 | -1.6 | -6.17 | 535.29 | 0.0 | 0.0 | 207.77 | 0.0 | 5.15 | 1193.52 | 0.0 | -0.08 | 130.65 | 21.41 | 5.73 | 1531.95 | 1.53 | 1.07 | 8.76 | 158.24 | 120.94 | 139.41 | 50.6 | 70.57 | 0.22 | -0.21 | -3.57 |
| 22Q2 (11) | 451.51 | 26.31 | 14.51 | 501.36 | -2.39 | 23.12 | 228.87 | 4.64 | -3.79 | 26.6 | -1.92 | -10.59 | 692.96 | 9.33 | 18.47 | 30.84 | 12.06 | -12.31 | 356.16 | 13.55 | 23.8 | 13.87 | 8.77 | 6.24 | 584.86 | 5.77 | 29.79 | 1943.93 | -2.64 | 0.37 | 1864.4 | -2.11 | -8.42 | 849.51 | -1.37 | -6.24 | 535.29 | 0.0 | 0.0 | 207.77 | 5.15 | 5.15 | 1193.52 | -0.08 | -0.08 | 107.61 | -35.27 | 7.23 | 1508.9 | -3.17 | 1.1 | -15.04 | -238.74 | 56.02 | 92.57 | -42.79 | 39.94 | 0.23 | -3.61 | -2.64 |
| 22Q1 (10) | 357.47 | 3.48 | -10.05 | 513.65 | 24.91 | 13.0 | 218.73 | -5.78 | -7.94 | 27.12 | 3.87 | -24.6 | 633.84 | -3.41 | 12.69 | 27.52 | 130.1 | 1.4 | 313.67 | 6.92 | 13.18 | 12.75 | 3.82 | -3.0 | 552.93 | 12.92 | 114.07 | 1996.71 | 1.52 | -6.23 | 1904.56 | -4.73 | -1.82 | 861.34 | -1.64 | -6.51 | 535.29 | 0.0 | 0.0 | 197.59 | 0.0 | 3.84 | 1194.52 | 0.0 | 1.8 | 166.25 | 19.98 | 1.11 | 1558.36 | 1.81 | 1.98 | -4.44 | 88.69 | 85.68 | 161.81 | 62.92 | 21.28 | 0.23 | -0.57 | -3.99 |
| 21Q4 (9) | 345.45 | -1.98 | -1.86 | 411.23 | -6.84 | 22.85 | 232.14 | -23.8 | 49.53 | 26.11 | -7.08 | -17.87 | 656.19 | 12.27 | 17.1 | 11.96 | -47.03 | -14.69 | 293.37 | -4.79 | 9.51 | 12.28 | -8.61 | -5.18 | 489.65 | 3.26 | 123.21 | 1966.89 | 1.33 | -7.25 | 1999.08 | 8.97 | -5.6 | 875.73 | -1.69 | -6.46 | 535.29 | 0.0 | 0.0 | 197.59 | 0.0 | 3.84 | 1194.52 | 0.0 | 1.8 | 138.57 | 12.14 | 0.81 | 1530.67 | 0.99 | 1.97 | -39.25 | 6.19 | -34.88 | 99.32 | 21.52 | -8.33 | 0.24 | 0.83 | -3.1 |
| 21Q3 (8) | 352.42 | -10.62 | 5.31 | 441.41 | 8.4 | 1.87 | 304.66 | 28.07 | 20.69 | 28.1 | -5.55 | 12.18 | 584.46 | -0.08 | 17.94 | 22.58 | -35.8 | -24.02 | 308.14 | 7.11 | 23.86 | 13.44 | 2.95 | 13.75 | 474.19 | 5.23 | 133.01 | 1940.99 | 0.22 | -6.77 | 1834.44 | -9.89 | -1.98 | 890.81 | -1.68 | -6.27 | 535.29 | 0.0 | 0.0 | 197.59 | 0.0 | 3.84 | 1194.52 | 0.0 | 1.8 | 123.57 | 23.14 | -5.35 | 1515.68 | 1.56 | 1.43 | -41.84 | -22.34 | 21.43 | 81.73 | 23.55 | 5.73 | 0.23 | 0.75 | -3.23 |
| 21Q2 (7) | 394.31 | -0.78 | -15.13 | 407.21 | -10.42 | 10.12 | 237.89 | 0.13 | 21.55 | 29.75 | -17.29 | 0 | 584.94 | 3.99 | 19.51 | 35.17 | 29.59 | 60.89 | 287.69 | 3.81 | 20.09 | 13.06 | -0.69 | 0 | 450.63 | 74.46 | 114.54 | 1936.79 | -9.04 | -5.56 | 2035.77 | 4.94 | -1.47 | 906.0 | -1.66 | -5.98 | 535.29 | 0.0 | 0.0 | 197.59 | 3.84 | 3.84 | 1194.52 | 1.8 | 1.8 | 100.35 | -38.97 | -0.4 | 1492.46 | -2.33 | 1.91 | -34.2 | -10.29 | 39.63 | 66.15 | -50.42 | 50.0 | 0.23 | -4.94 | -3.58 |
| 21Q1 (6) | 397.42 | 12.91 | -7.59 | 454.56 | 35.79 | -22.77 | 237.59 | 53.04 | 8.09 | 35.97 | 13.15 | 0 | 562.48 | 0.38 | 7.68 | 27.14 | 93.58 | 80.57 | 277.14 | 3.45 | 5.29 | 13.15 | 1.48 | 0 | 258.3 | 17.75 | 9.7 | 2129.38 | 0.42 | 3.52 | 1939.96 | -8.4 | 7.46 | 921.29 | -1.59 | -5.36 | 535.29 | 0.0 | 0.0 | 190.29 | 0.0 | 5.98 | 1173.42 | 0.0 | 1.59 | 164.43 | 19.63 | -12.8 | 1528.14 | 1.8 | 0.33 | -31.01 | -6.56 | 38.57 | 133.42 | 23.14 | -3.37 | 0.24 | 0.34 | -2.58 |
| 20Q4 (5) | 351.99 | 5.18 | -9.57 | 334.75 | -22.75 | -5.52 | 155.25 | -38.5 | -32.71 | 31.79 | 26.91 | 20.92 | 560.35 | 13.08 | -6.29 | 14.02 | -52.83 | -38.13 | 267.89 | 7.68 | -0.53 | 12.96 | 9.63 | 0 | 219.37 | 7.79 | -19.1 | 2120.54 | 1.85 | 6.61 | 2117.76 | 13.16 | 30.98 | 936.17 | -1.5 | 69.33 | 535.29 | 0.0 | 0.0 | 190.29 | 0.0 | 5.98 | 1173.42 | 0.0 | 1.59 | 137.45 | 5.29 | -20.9 | 1501.16 | 0.46 | -0.48 | -29.1 | 45.35 | 5.79 | 108.35 | 40.17 | -24.16 | 0.24 | 0.7 | -1.41 |
| 20Q3 (4) | 334.65 | -27.97 | 0.0 | 433.31 | 17.18 | 0.0 | 252.43 | 28.98 | 0.0 | 25.05 | 0 | 0.0 | 495.54 | 1.25 | 0.0 | 29.72 | 35.96 | 0.0 | 248.79 | 3.85 | 0.0 | 11.82 | 0 | 0.0 | 203.51 | -3.11 | 0.0 | 2082.02 | 1.53 | 0.0 | 1871.45 | -9.43 | 0.0 | 950.41 | -1.37 | 0.0 | 535.29 | 0.0 | 0.0 | 190.29 | 0.0 | 0.0 | 1173.42 | 0.0 | 0.0 | 130.55 | 29.58 | 0.0 | 1494.26 | 2.03 | 0.0 | -53.25 | 6.0 | 0.0 | 77.3 | 75.28 | 0.0 | 0.24 | 0.39 | 0.0 |
