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) | 163.47 | -15.91 | 115.08 | -32.78 | 16.4 | 35.87 | 4.94 | -68.75 | 1898.4 | 5.23 | 51.34 | -73.47 | 159.74 | -27.03 | 8.41 | -30.66 | 337.04 | -6.59 | 651.55 | 4.56 | 478.74 | -4.37 | 121.56 | 30.16 | 403.13 | 8.04 | 95.38 | 26.1 | 27.12 | 0.0 | 483.4 | -6.61 | 605.91 | -2.33 | 62.81 | 0 | 546.21 | 6.43 | 0.09 | 11.51 |
| 2022 (9) | 194.39 | 87.13 | 171.21 | 140.84 | 12.07 | -88.74 | 15.81 | 355.62 | 1804.01 | 15.15 | 193.52 | 32.16 | 218.92 | 59.43 | 12.14 | 38.46 | 360.8 | 13.96 | 623.13 | 24.92 | 500.62 | 55.06 | 93.39 | 5298.27 | 373.13 | 8.74 | 75.64 | 23.8 | 27.12 | 0.0 | 517.62 | 32.84 | 620.38 | 29.82 | -4.43 | 0 | 513.19 | 15.83 | 0.08 | 314.36 |
| 2021 (8) | 103.88 | -13.03 | 71.09 | 7.86 | 107.19 | 73.95 | 3.47 | 0 | 1566.65 | 39.2 | 146.43 | 118.85 | 137.31 | 29.87 | 8.76 | -6.7 | 316.6 | 50.18 | 498.82 | 16.98 | 322.86 | 2.8 | 1.73 | -1.14 | 343.13 | 6.36 | 61.1 | 12.56 | 27.12 | -12.8 | 389.65 | 40.2 | 477.87 | 31.54 | 53.42 | 2741.49 | 443.07 | 58.35 | 0.02 | -40.7 |
| 2020 (7) | 119.44 | 1.63 | 65.91 | -47.09 | 61.62 | -6.12 | 0 | 0 | 1125.47 | -16.51 | 66.91 | 112.41 | 105.73 | -6.17 | 9.39 | 12.39 | 210.81 | -4.26 | 426.42 | 9.21 | 314.07 | 85.52 | 1.75 | 4.17 | 322.6 | -3.01 | 54.28 | 6.16 | 31.1 | -23.08 | 277.92 | 26.2 | 363.3 | 16.52 | 1.88 | 0 | 279.8 | 47.94 | 0.03 | 114.22 |
| 2019 (6) | 117.53 | 24.95 | 124.57 | 24.27 | 65.64 | 43.82 | 0 | 0 | 1348.04 | -29.39 | 31.5 | -73.21 | 112.68 | -27.89 | 8.36 | 2.12 | 220.19 | -15.47 | 390.45 | -4.3 | 169.29 | -15.33 | 1.68 | 2.44 | 332.6 | 0.0 | 51.13 | 29.84 | 40.43 | 49.08 | 220.23 | -13.62 | 311.8 | -3.0 | -31.1 | 0 | 189.13 | -11.84 | 0.02 | -38.4 |
| 2018 (5) | 94.06 | -14.12 | 100.24 | 47.07 | 45.64 | 2569.01 | 0 | 0 | 1909.15 | 13.78 | 117.57 | 79.22 | 156.27 | 5.2 | 8.19 | -7.54 | 260.49 | -19.35 | 407.98 | 14.55 | 199.93 | -8.92 | 1.64 | -3.53 | 332.6 | -1.19 | 39.38 | 19.99 | 27.12 | 0.0 | 254.95 | 92.55 | 321.45 | 67.13 | -40.43 | 0 | 214.52 | 39.92 | 0.02 | 0.48 |
| 2017 (4) | 109.53 | 41.62 | 68.16 | 62.52 | 1.71 | -97.56 | 0 | 0 | 1677.93 | 17.05 | 65.6 | 43.61 | 148.54 | 7.65 | 8.85 | -8.03 | 322.97 | 19.07 | 356.17 | 19.29 | 219.5 | 43.52 | 1.7 | -3.95 | 336.6 | -0.88 | 32.82 | 16.18 | 27.12 | 0.0 | 132.41 | 36.87 | 192.34 | 26.45 | 20.91 | 0 | 153.32 | 74.7 | 0.02 | -17.18 |
| 2016 (3) | 77.34 | -12.98 | 41.94 | 51.19 | 70.22 | 149.8 | 0 | 0 | 1433.55 | -4.01 | 45.68 | 185.14 | 137.99 | -10.6 | 9.63 | -6.87 | 271.25 | 19.98 | 298.57 | 5.54 | 152.94 | -30.86 | 1.77 | -11.06 | 339.6 | -5.03 | 28.25 | 6.0 | 27.12 | 0.0 | 96.74 | 61.07 | 152.11 | 33.63 | -8.98 | 0 | 87.76 | 62.97 | 0.03 | -1.18 |
| 2015 (2) | 88.88 | 38.51 | 27.74 | -55.52 | 28.11 | 159.56 | 0 | 0 | 1493.38 | -8.37 | 16.02 | -29.27 | 154.35 | -4.32 | 10.34 | 4.42 | 226.08 | -1.31 | 282.9 | -1.19 | 221.19 | 3.24 | 1.99 | -1.0 | 357.6 | 0.0 | 26.65 | 9.31 | 27.12 | 0.0 | 60.06 | 25.6 | 113.83 | 14.6 | -6.21 | 0 | 53.85 | -25.57 | 0.03 | 1.4 |
| 2014 (1) | 64.17 | -15.07 | 62.36 | -35.14 | 10.83 | -88.06 | 0 | 0 | 1629.87 | 9.66 | 22.65 | 0 | 161.32 | -7.54 | 9.90 | -15.68 | 229.09 | 8.74 | 286.3 | 2.84 | 214.24 | 77.0 | 2.01 | 1.01 | 357.6 | 0.0 | 24.38 | 0.0 | 27.12 | -22.67 | 47.82 | 163.76 | 99.33 | 28.02 | 24.53 | 197.69 | 72.35 | 174.36 | 0.03 | -18.16 |
| 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) | 84.82 | -29.93 | -36.95 | 175.25 | 23.33 | 30.99 | 61.73 | 59.39 | 332.89 | 2.27 | 167.06 | -92.79 | 438.02 | -9.34 | -5.49 | 2.57 | -88.56 | -84.28 | 156.03 | -19.64 | -30.9 | 8.87 | -18.48 | -25.31 | 407.81 | 3.79 | 14.21 | 585.17 | 0.3 | -8.21 | 440.68 | -5.0 | -11.05 | 126.4 | -3.56 | -2.78 | 403.13 | 0.0 | 0.0 | 100.65 | 0.0 | 5.53 | 27.12 | 0.0 | 0.0 | 466.47 | 0.5 | -3.56 | 594.24 | 0.39 | -1.97 | 62.18 | -35.11 | -34.69 | 528.65 | -5.59 | -8.68 | 0.07 | 4.44 | -24.13 |
| 24Q2 (19) | 121.05 | -1.7 | -50.09 | 142.1 | 9.23 | 22.1 | 38.73 | 109.24 | 214.88 | 0.85 | -44.81 | -97.2 | 483.14 | 19.15 | -2.29 | 22.47 | 158.28 | 120.08 | 194.16 | 6.99 | -8.33 | 10.87 | 7.67 | -3.72 | 392.92 | 5.76 | 18.62 | 583.4 | -1.77 | -8.57 | 463.89 | -3.1 | -6.34 | 131.06 | 6.52 | 46.0 | 403.13 | 0.0 | 0.0 | 100.65 | 5.53 | 5.53 | 27.12 | 0.0 | 0.0 | 464.15 | 3.91 | 0.42 | 591.92 | 4.0 | 1.23 | 95.83 | -10.61 | 23.17 | 559.98 | 1.1 | 3.7 | 0.07 | -0.31 | -12.84 |
| 24Q1 (18) | 123.14 | -24.67 | 49.13 | 130.09 | 13.04 | 22.97 | 18.51 | 12.87 | 55.68 | 1.54 | -68.83 | -94.84 | 405.5 | -6.42 | -20.04 | 8.7 | 126.56 | -58.47 | 181.47 | 13.6 | -14.4 | 10.10 | 20.03 | -10.17 | 371.53 | 10.23 | 2.77 | 593.94 | -8.84 | -5.36 | 478.72 | -0.0 | 1.43 | 123.04 | 1.22 | 36.62 | 403.13 | 0.0 | 8.04 | 95.38 | 0.0 | 26.1 | 27.12 | 0.0 | 0.0 | 446.68 | -7.6 | -5.24 | 569.18 | -6.06 | -0.86 | 107.2 | 70.67 | 89.1 | 553.88 | 1.4 | 4.89 | 0.07 | -25.78 | -16.92 |
| 23Q4 (17) | 163.47 | 21.52 | -15.91 | 115.08 | -13.98 | -32.78 | 16.4 | 15.01 | 35.87 | 4.94 | -84.31 | -68.75 | 433.33 | -6.5 | -0.92 | 3.84 | -76.51 | -36.32 | 159.74 | -29.26 | -27.03 | 8.41 | -29.11 | -30.66 | 337.04 | -5.61 | -6.59 | 651.55 | 2.21 | 4.56 | 478.74 | -3.37 | -4.37 | 121.56 | -6.51 | 30.16 | 403.13 | 0.0 | 8.04 | 95.38 | 0.0 | 26.1 | 27.12 | 0.0 | 0.0 | 483.4 | -0.06 | -6.61 | 605.91 | -0.05 | -2.33 | 62.81 | -34.03 | 1517.83 | 546.21 | -5.65 | 6.43 | 0.09 | -1.8 | 11.51 |
| 23Q3 (16) | 134.52 | -44.54 | -42.39 | 133.79 | 14.96 | -17.54 | 14.26 | 15.93 | 2128.12 | 31.48 | 3.69 | 789.27 | 463.46 | -6.27 | 6.24 | 16.35 | 60.14 | -82.71 | 225.81 | 6.61 | 2.19 | 11.87 | 5.08 | -1.65 | 357.08 | 7.8 | 37.15 | 637.48 | -0.09 | 12.9 | 495.43 | 0.03 | 22.65 | 130.02 | 44.84 | 37.72 | 403.13 | 0.0 | 8.04 | 95.38 | 0.0 | 26.1 | 27.12 | 0.0 | 0.0 | 483.69 | 4.65 | -4.87 | 606.2 | 3.68 | -0.82 | 95.21 | 22.38 | 291.65 | 578.9 | 7.21 | 8.66 | 0.09 | 19.97 | 50.48 |
| 23Q2 (15) | 242.56 | 193.76 | 209.51 | 116.38 | 10.01 | -47.84 | 12.3 | 3.45 | -25.09 | 30.36 | 1.67 | 757.63 | 494.47 | -2.5 | -2.05 | 10.21 | -51.26 | -81.28 | 211.81 | -0.08 | 20.68 | 11.30 | 0.47 | 16.94 | 331.25 | -8.37 | -12.01 | 638.07 | 1.67 | 30.73 | 495.27 | 4.94 | 24.34 | 89.77 | -0.32 | 5029.71 | 403.13 | 8.04 | 17.49 | 95.38 | 26.1 | 26.1 | 27.12 | 0.0 | 0.0 | 462.19 | -1.95 | 11.68 | 584.7 | 1.84 | 13.18 | 77.8 | 37.24 | 1078.79 | 539.99 | 2.26 | 28.43 | 0.07 | -4.98 | 252.03 |
| 23Q1 (14) | 82.57 | -57.52 | -40.96 | 105.79 | -38.21 | -21.06 | 11.89 | -1.49 | -76.89 | 29.86 | 88.87 | 727.15 | 507.14 | 15.96 | 19.17 | 20.95 | 247.43 | -45.37 | 211.99 | -3.17 | 48.11 | 11.24 | -7.35 | 33.83 | 361.52 | 0.2 | -2.79 | 627.57 | 0.71 | 25.78 | 471.97 | -5.72 | 18.46 | 90.06 | -3.57 | 4931.28 | 373.13 | 0.0 | 8.74 | 75.64 | 0.0 | 23.8 | 27.12 | 0.0 | 0.0 | 471.38 | -8.93 | 10.12 | 574.14 | -7.45 | 11.21 | 56.69 | 1379.68 | -4.64 | 528.07 | 2.9 | 8.32 | 0.08 | -0.38 | 304.81 |
| 22Q4 (13) | 194.39 | -16.75 | 87.13 | 171.21 | 5.53 | 140.84 | 12.07 | 1785.94 | -88.74 | 15.81 | 346.61 | 355.62 | 437.35 | 0.25 | -5.8 | 6.03 | -93.63 | -87.02 | 218.92 | -0.93 | 59.43 | 12.14 | 0.55 | 38.46 | 360.8 | 38.58 | 13.96 | 623.13 | 10.36 | 24.92 | 500.62 | 23.94 | 55.06 | 93.39 | -1.08 | 5298.27 | 373.13 | 0.0 | 8.74 | 75.64 | 0.0 | 23.8 | 27.12 | 0.0 | 0.0 | 517.62 | 1.8 | 32.84 | 620.38 | 1.5 | 29.82 | -4.43 | -118.22 | -108.29 | 513.19 | -3.68 | 15.83 | 0.08 | 32.51 | 314.36 |
| 22Q3 (12) | 233.5 | 197.95 | 304.61 | 162.24 | -27.28 | 31.76 | 0.64 | -96.1 | -99.52 | 3.54 | 0.0 | 2.31 | 436.25 | -13.58 | 3.24 | 94.59 | 73.4 | 109.08 | 220.97 | 25.89 | 65.35 | 12.07 | 24.95 | 27.72 | 260.36 | -30.84 | -10.6 | 564.62 | 15.68 | 20.67 | 403.93 | 1.41 | 63.47 | 94.41 | 5294.86 | 5388.95 | 373.13 | 8.74 | 8.74 | 75.64 | 0.0 | 23.8 | 27.12 | 0.0 | 0.0 | 508.47 | 22.86 | 47.52 | 611.24 | 18.32 | 41.19 | 24.31 | 268.33 | 94.95 | 532.78 | 26.72 | 49.17 | 0.06 | 180.66 | 259.28 |
| 22Q2 (11) | 78.37 | -43.96 | -19.61 | 223.1 | 66.48 | 120.45 | 16.42 | -68.09 | -86.0 | 3.54 | -1.94 | 2.61 | 504.83 | 18.62 | 28.97 | 54.55 | 42.24 | 51.99 | 175.52 | 22.63 | 32.89 | 9.66 | 14.98 | -6.84 | 376.47 | 1.23 | 58.55 | 488.09 | -2.17 | 0.32 | 398.31 | -0.03 | 51.4 | 1.75 | -2.23 | 0.0 | 343.13 | 0.0 | 0.0 | 75.64 | 23.8 | 39.35 | 27.12 | 0.0 | -12.8 | 413.85 | -3.32 | 24.32 | 516.61 | 0.06 | 23.51 | 6.6 | -88.9 | -91.55 | 420.45 | -13.76 | 2.3 | 0.02 | 9.26 | -20.44 |
| 22Q1 (10) | 139.85 | 34.63 | 77.86 | 134.01 | 88.51 | 64.05 | 51.46 | -51.99 | -37.53 | 3.61 | 4.03 | 4.03 | 425.57 | -8.34 | 47.57 | 38.35 | -17.47 | 103.66 | 143.13 | 4.24 | 37.19 | 8.40 | -4.15 | -5.55 | 371.88 | 17.46 | 46.53 | 498.94 | 0.02 | 12.58 | 398.43 | 23.41 | 43.24 | 1.79 | 3.47 | 1.13 | 343.13 | 0.0 | 0.0 | 61.1 | 0.0 | 12.56 | 27.12 | 0.0 | -12.8 | 428.06 | 9.86 | 44.19 | 516.28 | 8.04 | 35.06 | 59.45 | 11.29 | 92.89 | 487.51 | 10.03 | 48.77 | 0.02 | 1.97 | -31.96 |
| 21Q4 (9) | 103.88 | 80.0 | -13.03 | 71.09 | -42.26 | 7.86 | 107.19 | -19.47 | 73.95 | 3.47 | 0.29 | 0 | 464.28 | 9.88 | 48.86 | 46.47 | 2.72 | 147.97 | 137.31 | 2.75 | 29.87 | 8.76 | -7.25 | -6.7 | 316.6 | 8.71 | 50.18 | 498.82 | 6.6 | 16.98 | 322.86 | 30.66 | 2.8 | 1.73 | 0.58 | -1.14 | 343.13 | 0.0 | 6.36 | 61.1 | 0.0 | 12.56 | 27.12 | 0.0 | -12.8 | 389.65 | 13.04 | 40.2 | 477.87 | 10.39 | 31.54 | 53.42 | 328.39 | 2741.49 | 443.07 | 24.05 | 58.35 | 0.02 | 14.89 | -40.7 |
| 21Q3 (8) | 57.71 | -40.8 | -45.09 | 123.13 | 21.67 | 77.65 | 133.11 | 13.49 | 273.48 | 3.46 | 0.29 | 0 | 422.55 | 7.95 | 49.72 | 45.24 | 26.05 | 147.48 | 133.64 | 1.18 | 51.95 | 9.45 | -8.86 | 20.39 | 291.23 | 22.65 | 36.64 | 467.92 | -3.83 | 22.62 | 247.1 | -6.07 | -24.85 | 1.72 | -1.71 | 0.0 | 343.13 | 0.0 | 4.42 | 61.1 | 12.56 | 12.56 | 27.12 | -12.8 | -12.8 | 344.69 | 3.54 | 33.28 | 432.91 | 3.5 | 25.84 | 12.47 | -84.03 | 122.43 | 357.16 | -13.1 | 75.91 | 0.02 | -37.85 | -50.72 |
| 21Q2 (7) | 97.49 | 23.99 | -18.08 | 101.2 | 23.88 | 52.8 | 117.29 | 42.38 | 29.4 | 3.45 | -0.58 | 0 | 391.43 | 35.73 | 34.73 | 35.89 | 90.6 | 24.7 | 132.08 | 26.6 | 35.44 | 10.37 | 16.57 | 0 | 237.45 | -6.44 | 16.67 | 486.54 | 9.79 | 31.96 | 263.08 | -5.42 | -12.01 | 1.75 | -1.13 | 3.55 | 343.13 | 0.0 | 3.17 | 54.28 | 0.0 | 0.0 | 31.1 | 0.0 | 0.0 | 332.9 | 12.13 | 38.52 | 418.28 | 9.42 | 28.42 | 78.1 | 153.41 | 206.49 | 411.0 | 25.42 | 146.12 | 0.03 | -6.56 | 57.37 |
| 21Q1 (6) | 78.63 | -34.17 | -61.26 | 81.69 | 23.94 | -44.03 | 82.38 | 33.69 | -18.14 | 3.47 | 0 | 1.76 | 288.38 | -7.54 | 19.74 | 18.83 | 0.48 | 1611.82 | 104.33 | -1.32 | 5.79 | 8.89 | -5.32 | 0 | 253.79 | 20.39 | 9.17 | 443.17 | 3.93 | 23.3 | 278.15 | -11.44 | 12.1 | 1.77 | 1.14 | 6.63 | 343.13 | 6.36 | 3.17 | 54.28 | 0.0 | 6.16 | 31.1 | 0.0 | -23.08 | 296.88 | 6.82 | 33.78 | 382.27 | 5.22 | 21.94 | 30.82 | 1539.36 | 138.63 | 327.7 | 17.12 | 130.56 | 0.03 | -11.13 | 65.81 |
| 20Q4 (5) | 119.44 | 13.64 | 1.63 | 65.91 | -4.91 | -47.09 | 61.62 | 72.9 | -6.12 | 0 | 0 | 0 | 311.89 | 10.51 | 1.63 | 18.74 | 2.52 | 99.57 | 105.73 | 20.22 | -6.17 | 9.39 | 19.68 | 0 | 210.81 | -1.09 | -4.26 | 426.42 | 11.74 | 9.21 | 314.07 | -4.49 | 85.52 | 1.75 | 1.74 | 4.17 | 322.6 | -1.83 | -3.01 | 54.28 | 0.0 | 6.16 | 31.1 | 0.0 | -23.08 | 277.92 | 7.46 | 26.2 | 363.3 | 5.61 | 16.52 | 1.88 | 103.38 | 106.05 | 279.8 | 37.81 | 47.94 | 0.03 | -4.52 | 114.22 |
| 20Q3 (4) | 105.1 | -11.69 | 0.0 | 69.31 | 4.65 | 0.0 | 35.64 | -60.68 | 0.0 | 0 | 0 | 0.0 | 282.22 | -2.86 | 0.0 | 18.28 | -36.48 | 0.0 | 87.95 | -9.81 | 0.0 | 7.85 | 0 | 0.0 | 213.13 | 4.72 | 0.0 | 381.61 | 3.5 | 0.0 | 328.83 | 9.98 | 0.0 | 1.72 | 1.78 | 0.0 | 328.6 | -1.2 | 0.0 | 54.28 | 0.0 | 0.0 | 31.1 | 0.0 | 0.0 | 258.63 | 7.61 | 0.0 | 344.01 | 5.62 | 0.0 | -55.6 | 24.19 | 0.0 | 203.03 | 21.58 | 0.0 | 0.03 | 98.5 | 0.0 |
