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) | 164.17 | -46.03 | 338.11 | -31.93 | 174.21 | -0.14 | 0 | 0 | 3633.26 | -19.18 | 16.82 | -90.54 | 128.92 | -3.33 | 3.55 | 19.62 | 1203.5 | -8.49 | 236.51 | -2.77 | 1357.04 | 5.81 | 12.23 | -9.0 | 1577.31 | 0.0 | 746.83 | 2.63 | 269.14 | -0.0 | 196.43 | -44.99 | 1212.39 | -10.45 | -14.98 | 0 | 181.45 | -41.21 | 0.11 | 2.97 |
| 2022 (9) | 304.19 | 26.91 | 496.69 | 50.23 | 174.45 | -21.14 | 0 | 0 | 4495.67 | -4.01 | 177.84 | -71.34 | 133.36 | -26.64 | 2.97 | -23.58 | 1315.16 | 1.53 | 243.24 | 6.41 | 1282.52 | 24.31 | 13.44 | -9.07 | 1577.31 | 0.0 | 727.66 | 9.24 | 269.15 | -2.62 | 357.09 | -49.61 | 1353.89 | -18.0 | -48.44 | 0 | 308.65 | -53.56 | 0.10 | 5.63 |
| 2021 (8) | 239.69 | 48.51 | 330.61 | 46.87 | 221.21 | 12.78 | 0 | 0 | 4683.28 | 48.78 | 620.53 | 6903.72 | 181.79 | 35.64 | 3.88 | -8.83 | 1295.33 | 70.04 | 228.59 | -2.42 | 1031.72 | -26.64 | 14.78 | -10.69 | 1577.31 | 0.0 | 666.11 | 0.12 | 276.4 | -0.97 | 708.63 | 409.88 | 1651.14 | 52.4 | -44.06 | 0 | 664.57 | 520.51 | 0.10 | 6.24 |
| 2020 (7) | 161.4 | -5.23 | 225.1 | -43.81 | 196.14 | 8.45 | 0 | 0 | 3147.83 | -14.05 | 8.86 | -89.94 | 134.02 | 4.04 | 4.26 | 21.04 | 761.77 | -23.56 | 234.26 | -2.87 | 1406.31 | 0.1 | 16.55 | -1.37 | 1577.31 | 0.0 | 665.32 | 1.31 | 279.12 | 0.39 | 138.98 | -36.82 | 1083.42 | -6.18 | -31.88 | 0 | 107.1 | -49.33 | 0.09 | 3.35 |
| 2019 (6) | 170.3 | -6.87 | 400.57 | -4.65 | 180.86 | 13.93 | 0 | 0 | 3662.41 | -8.59 | 88.1 | -63.97 | 128.82 | -29.99 | 3.52 | -23.41 | 996.52 | -1.42 | 241.19 | -0.9 | 1404.89 | -4.91 | 16.78 | -9.35 | 1577.31 | 0.0 | 656.74 | 3.87 | 278.04 | 0.56 | 219.98 | -30.83 | 1154.76 | -5.87 | -8.62 | 0 | 211.36 | -38.56 | 0.09 | 2.38 |
| 2018 (5) | 182.87 | 42.23 | 420.1 | 18.92 | 158.74 | -46.64 | 0 | 0 | 4006.65 | 15.46 | 244.54 | 44.65 | 184.01 | 9.7 | 4.59 | -4.99 | 1010.85 | 14.92 | 243.38 | -5.25 | 1477.47 | -12.32 | 18.51 | -4.49 | 1577.31 | 0.0 | 632.29 | 2.75 | 276.49 | -0.03 | 318.04 | 58.76 | 1226.82 | 12.32 | 25.95 | -64.8 | 343.99 | 25.52 | 0.09 | 3.59 |
| 2017 (4) | 128.57 | -16.88 | 353.26 | -1.62 | 297.48 | 38.86 | 0 | 0 | 3470.12 | 18.41 | 169.06 | 5.41 | 167.74 | 23.51 | 4.83 | 4.31 | 879.64 | 10.66 | 256.86 | -57.08 | 1685.14 | -16.57 | 19.38 | -22.14 | 1577.31 | 0.0 | 615.38 | 2.68 | 276.56 | -7.15 | 200.33 | 16.5 | 1092.27 | 2.16 | 73.73 | -15.07 | 274.06 | 5.91 | 0.08 | 2.67 |
| 2016 (3) | 154.68 | -23.93 | 359.06 | 4.42 | 214.23 | -24.19 | 0 | 0 | 2930.56 | 2.81 | 160.38 | 110.89 | 135.81 | 8.73 | 4.63 | 5.76 | 794.89 | 15.36 | 598.45 | 136.39 | 2019.93 | -0.22 | 24.89 | 3.49 | 1577.31 | 0.0 | 599.34 | 1.28 | 297.87 | 9.78 | 171.96 | 29.06 | 1069.17 | 7.31 | 86.81 | 9.55 | 258.77 | 21.79 | 0.08 | -0.42 |
| 2015 (2) | 203.35 | 49.17 | 343.87 | 11.64 | 282.58 | -2.85 | 0 | 0 | 2850.54 | -22.22 | 76.05 | -65.64 | 124.91 | -3.61 | 4.38 | 23.93 | 689.07 | -15.14 | 253.16 | 15.84 | 2024.31 | 3.13 | 24.05 | -3.57 | 1577.31 | 0.0 | 591.74 | 3.89 | 271.33 | 0.17 | 133.24 | -44.73 | 996.31 | -7.88 | 79.24 | -22.02 | 212.48 | -38.0 | 0.08 | -8.08 |
| 2014 (1) | 136.32 | -0.5 | 308.02 | 7.5 | 290.87 | 26.87 | 0 | 0 | 3665.11 | 5.37 | 221.32 | 38.48 | 129.59 | 3.05 | 3.54 | -2.2 | 812.03 | -2.21 | 218.55 | 13.08 | 1962.94 | -4.68 | 24.94 | -6.94 | 1577.31 | 2.0 | 569.58 | 2.89 | 270.86 | 0.61 | 241.07 | 47.46 | 1081.51 | 9.65 | 101.62 | 27.73 | 342.69 | 41.0 | 0.09 | -3.64 |
| 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) | 170.93 | -18.04 | -14.3 | 452.44 | 11.22 | 43.97 | 194.37 | 36.12 | 8.37 | 0 | 0 | 0 | 856.16 | -9.47 | -2.96 | -0.81 | -106.12 | 88.48 | 131.82 | 5.06 | -0.02 | 3.64 | 5.82 | 2.18 | 1103.29 | -6.16 | -8.46 | 243.74 | 1.55 | 0.41 | 1579.92 | 2.92 | 32.37 | 11.69 | -1.93 | -6.63 | 1577.31 | 0.0 | 0.0 | 748.47 | 0.0 | 0.22 | 269.12 | -0.0 | -0.01 | 162.01 | -0.71 | -8.74 | 1179.61 | -0.1 | -1.16 | 7.18 | -64.03 | 129.09 | 169.19 | -7.61 | 10.69 | 0.11 | 2.99 | 5.45 |
| 24Q2 (19) | 208.56 | 9.25 | -5.26 | 406.81 | 20.69 | 26.39 | 142.79 | -0.83 | -27.07 | 0 | 0 | 0 | 945.72 | 0.87 | -0.82 | 13.24 | 106.55 | 33.33 | 125.47 | -6.64 | 5.48 | 3.44 | -6.44 | 11.98 | 1175.72 | -4.01 | -6.76 | 240.03 | -1.1 | 0.13 | 1535.12 | 10.08 | 37.38 | 11.92 | -2.13 | -5.62 | 1577.31 | 0.0 | 0.0 | 748.47 | 0.22 | 0.22 | 269.13 | -0.0 | -0.0 | 163.17 | -20.99 | -11.62 | 1180.77 | -3.41 | -1.65 | 19.96 | 157.88 | 158.29 | 183.13 | -14.53 | 21.77 | 0.11 | -1.1 | 4.71 |
| 24Q1 (18) | 190.9 | 16.28 | -1.66 | 337.08 | -0.3 | 18.35 | 143.98 | -17.35 | -7.54 | 0 | 0 | 0 | 937.54 | 6.06 | 2.64 | 6.41 | -69.72 | 188.41 | 134.39 | 4.24 | 1.79 | 3.67 | 3.56 | 18.48 | 1224.83 | 1.77 | -6.28 | 242.7 | 2.62 | 1.02 | 1394.52 | 2.76 | 27.64 | 12.18 | -0.41 | -6.38 | 1577.31 | 0.0 | 0.0 | 746.83 | 0.0 | 2.63 | 269.14 | 0.0 | 0.0 | 206.52 | 5.14 | -41.24 | 1222.49 | 0.83 | -9.33 | 7.74 | 151.67 | 115.67 | 214.26 | 18.08 | -29.07 | 0.11 | 3.52 | 4.69 |
| 23Q4 (17) | 164.17 | -17.69 | -46.03 | 338.11 | 7.59 | -31.93 | 174.21 | -2.87 | -0.14 | 0 | 0 | 0 | 883.94 | 0.19 | -7.32 | 21.17 | 401.14 | 142.26 | 128.92 | -2.21 | -3.33 | 3.55 | -0.34 | 19.62 | 1203.5 | -0.14 | -8.49 | 236.51 | -2.57 | -2.77 | 1357.04 | 13.7 | 5.81 | 12.23 | -2.32 | -9.0 | 1577.31 | 0.0 | 0.0 | 746.83 | 0.0 | 2.63 | 269.14 | 0.0 | -0.0 | 196.43 | 10.65 | -44.99 | 1212.39 | 1.58 | -10.45 | -14.98 | 39.3 | 69.08 | 181.45 | 18.71 | -41.21 | 0.11 | 0.0 | 2.97 |
| 23Q3 (16) | 199.45 | -9.39 | -40.98 | 314.26 | -2.36 | -50.87 | 179.35 | -8.4 | -24.05 | 0 | 0 | 0 | 882.29 | -7.48 | -16.24 | -7.03 | -170.8 | -136.26 | 131.84 | 10.84 | -15.88 | 3.56 | 15.96 | 9.88 | 1205.2 | -4.42 | -17.78 | 242.75 | 1.27 | -1.81 | 1193.54 | 6.81 | -0.2 | 12.52 | -0.87 | -8.68 | 1577.31 | 0.0 | 0.0 | 746.83 | 0.0 | 2.63 | 269.14 | 0.0 | -0.0 | 177.53 | -3.85 | -55.04 | 1193.5 | -0.59 | -14.24 | -24.68 | 27.92 | -4.0 | 152.85 | 1.64 | -58.81 | 0.11 | 2.26 | 2.04 |
| 23Q2 (15) | 220.13 | 13.4 | -36.4 | 321.86 | 13.0 | -26.22 | 195.79 | 25.73 | -36.18 | 0 | 0 | 0 | 953.57 | 4.39 | -28.65 | 9.93 | 236.97 | -90.15 | 118.95 | -9.91 | -35.68 | 3.07 | -1.0 | -16.34 | 1260.97 | -3.52 | -17.45 | 239.71 | -0.22 | 1.92 | 1117.45 | 2.28 | 9.73 | 12.63 | -2.92 | -10.17 | 1577.31 | 0.0 | 0.0 | 746.83 | 2.63 | 2.63 | 269.14 | 0.0 | -0.0 | 184.63 | -47.47 | -50.88 | 1200.6 | -10.95 | -12.54 | -34.24 | 30.66 | -9.99 | 150.39 | -50.21 | -56.38 | 0.10 | -1.11 | -0.12 |
| 23Q1 (14) | 194.12 | -36.18 | -29.14 | 284.82 | -42.66 | 1.72 | 155.72 | -10.74 | -39.8 | 0 | 0 | 0 | 913.46 | -4.23 | -20.71 | -7.25 | 85.53 | -106.73 | 132.03 | -1.0 | -21.87 | 3.10 | 4.55 | -10.85 | 1306.95 | -0.62 | -7.11 | 240.25 | -1.23 | 2.83 | 1092.52 | -14.81 | 10.16 | 13.01 | -3.2 | -9.65 | 1577.31 | 0.0 | 0.0 | 727.66 | 0.0 | 9.24 | 269.14 | -0.0 | -2.62 | 351.45 | -1.58 | -57.02 | 1348.25 | -0.42 | -23.41 | -49.38 | -1.94 | -259.65 | 302.07 | -2.13 | -62.43 | 0.11 | 1.82 | 4.32 |
| 22Q4 (13) | 304.19 | -9.98 | 26.91 | 496.69 | -22.35 | 50.23 | 174.45 | -26.12 | -21.14 | 0 | 0 | 0 | 953.77 | -9.46 | -26.34 | -50.1 | -358.38 | -128.54 | 133.36 | -14.91 | -26.64 | 2.97 | -8.45 | -23.58 | 1315.16 | -10.28 | 1.53 | 243.24 | -1.61 | 6.41 | 1282.52 | 7.24 | 24.31 | 13.44 | -1.97 | -9.07 | 1577.31 | 0.0 | 0.0 | 727.66 | 0.0 | 9.24 | 269.15 | 0.0 | -2.62 | 357.09 | -9.56 | -49.61 | 1353.89 | -2.71 | -18.0 | -48.44 | -104.13 | -9.94 | 308.65 | -16.83 | -53.56 | 0.10 | -0.91 | 5.63 |
| 22Q3 (12) | 337.93 | -2.37 | 101.3 | 639.64 | 46.62 | 105.12 | 236.14 | -23.03 | 13.22 | 0 | 0 | 0 | 1053.4 | -21.18 | -16.12 | 19.39 | -80.77 | -90.19 | 156.72 | -15.26 | -7.27 | 3.24 | -11.71 | -18.24 | 1465.78 | -4.04 | 19.35 | 247.23 | 5.11 | 7.58 | 1195.99 | 17.45 | 10.73 | 13.71 | -2.49 | -9.8 | 1577.31 | 0.0 | 0.0 | 727.66 | 0.0 | 9.24 | 269.15 | 0.0 | -2.62 | 394.82 | 5.03 | -27.1 | 1391.63 | 1.38 | -6.23 | -23.73 | 23.77 | -64.45 | 371.09 | 7.63 | -29.6 | 0.10 | 0.11 | 11.93 |
| 22Q2 (11) | 346.14 | 26.35 | 100.53 | 436.26 | 55.81 | 55.75 | 306.79 | 18.59 | 124.36 | 0 | 0 | 0 | 1336.38 | 15.99 | 15.76 | 100.84 | -6.38 | -35.83 | 184.94 | 9.44 | 13.33 | 3.67 | 5.49 | -15.1 | 1527.46 | 8.56 | 52.24 | 235.2 | 0.67 | 1.88 | 1018.34 | 2.68 | -18.21 | 14.06 | -2.36 | -10.39 | 1577.31 | 0.0 | 0.0 | 727.66 | 9.24 | 9.24 | 269.15 | -2.62 | -2.62 | 375.9 | -54.04 | 9.31 | 1372.71 | -22.02 | 6.71 | -31.13 | -126.73 | 14.78 | 344.77 | -57.12 | 12.18 | 0.10 | 3.28 | 9.2 |
| 22Q1 (10) | 273.96 | 14.3 | 71.51 | 280.0 | -15.31 | 4.73 | 258.69 | 16.94 | 58.79 | 0 | 0 | 0 | 1152.12 | -11.02 | 17.78 | 107.71 | -38.64 | 19.32 | 168.98 | -7.05 | 14.16 | 3.48 | -10.37 | -21.34 | 1406.96 | 8.62 | 60.15 | 233.63 | 2.2 | 0.31 | 991.73 | -3.88 | -24.02 | 14.4 | -2.57 | -10.78 | 1577.31 | 0.0 | 0.0 | 666.11 | 0.0 | 0.12 | 276.39 | -0.0 | -0.98 | 817.8 | 15.41 | 253.61 | 1760.31 | 6.61 | 49.72 | -13.73 | 68.84 | 50.79 | 804.07 | 20.99 | 295.37 | 0.10 | 3.1 | 4.05 |
| 21Q4 (9) | 239.69 | 42.78 | 48.51 | 330.61 | 6.02 | 46.87 | 221.21 | 6.07 | 12.78 | 0 | 0 | 0 | 1294.8 | 3.11 | 47.8 | 175.55 | -11.15 | 234.64 | 181.79 | 7.56 | 35.64 | 3.88 | -2.06 | -8.83 | 1295.33 | 5.47 | 70.04 | 228.59 | -0.53 | -2.42 | 1031.72 | -4.48 | -26.64 | 14.78 | -2.76 | -10.69 | 1577.31 | 0.0 | 0.0 | 666.11 | 0.0 | 0.12 | 276.4 | 0.0 | -0.97 | 708.63 | 30.85 | 409.88 | 1651.14 | 11.26 | 52.4 | -44.06 | -205.34 | -38.21 | 664.57 | 26.07 | 520.51 | 0.10 | 5.01 | 6.24 |
| 21Q3 (8) | 167.87 | -2.75 | 7.96 | 311.83 | 11.33 | -3.01 | 208.56 | 52.52 | -0.16 | 0 | 0 | 0 | 1255.78 | 8.77 | 63.84 | 197.57 | 25.73 | 2934.58 | 169.01 | 3.57 | 54.04 | 3.96 | -8.32 | 12.56 | 1228.12 | 22.4 | 52.49 | 229.81 | -0.45 | -3.02 | 1080.06 | -13.25 | -18.89 | 15.2 | -3.12 | -9.31 | 1577.31 | 0.0 | 0.0 | 666.11 | 0.0 | 0.12 | 276.4 | 0.0 | -0.98 | 541.57 | 57.49 | 509.12 | 1484.08 | 15.37 | 43.62 | -14.43 | 60.5 | 75.35 | 527.14 | 71.52 | 1636.3 | 0.09 | -2.34 | 1.58 |
| 21Q2 (7) | 172.61 | 8.06 | 10.65 | 280.1 | 4.77 | -27.2 | 136.74 | -16.06 | -29.41 | 0 | 0 | 0 | 1154.48 | 18.02 | 59.0 | 157.14 | 74.08 | 1216.05 | 163.19 | 10.25 | 56.82 | 4.32 | -2.26 | 0 | 1003.35 | 14.21 | 11.47 | 230.85 | -0.88 | -4.3 | 1245.09 | -4.61 | -3.02 | 15.69 | -2.79 | -3.27 | 1577.31 | 0.0 | 0.0 | 666.11 | 0.12 | 0.12 | 276.4 | -0.97 | -0.98 | 343.87 | 48.69 | 257.9 | 1286.39 | 9.41 | 23.63 | -36.53 | -30.93 | 11.12 | 307.34 | 51.12 | 459.0 | 0.10 | -1.59 | 7.32 |
| 21Q1 (6) | 159.73 | -1.03 | -12.68 | 267.36 | 18.77 | -28.52 | 162.91 | -16.94 | -29.1 | 0 | 0 | 0 | 978.22 | 11.66 | 25.54 | 90.27 | 72.07 | 500.13 | 148.02 | 10.45 | 24.61 | 4.42 | 3.88 | 0 | 878.54 | 15.33 | -8.95 | 232.91 | -0.58 | -4.34 | 1305.24 | -7.19 | 2.05 | 16.14 | -2.48 | -2.0 | 1577.31 | 0.0 | 0.0 | 665.32 | 0.0 | 1.31 | 279.12 | 0.0 | 0.39 | 231.27 | 66.41 | 16.75 | 1175.72 | 8.52 | 3.78 | -27.9 | 12.48 | 57.89 | 203.37 | 89.89 | 54.26 | 0.10 | 5.26 | 5.36 |
| 20Q4 (5) | 161.4 | 3.8 | -5.23 | 225.1 | -29.99 | -43.81 | 196.14 | -6.11 | 8.45 | 0 | 0 | 0 | 876.06 | 14.3 | 3.76 | 52.46 | 852.65 | 1093.56 | 134.02 | 22.15 | 4.04 | 4.26 | 20.92 | 0 | 761.77 | -5.41 | -23.56 | 234.26 | -1.14 | -2.87 | 1406.31 | 5.61 | 0.1 | 16.55 | -1.25 | -1.37 | 1577.31 | 0.0 | 0.0 | 665.32 | 0.0 | 1.31 | 279.12 | -0.0 | 0.39 | 138.98 | 56.32 | -36.82 | 1083.42 | 4.84 | -6.18 | -31.88 | 45.55 | -269.84 | 107.1 | 252.77 | -49.33 | 0.09 | 0.41 | 3.35 |
| 20Q3 (4) | 155.49 | -0.33 | 0.0 | 321.51 | -16.43 | 0.0 | 208.9 | 7.84 | 0.0 | 0 | 0 | 0.0 | 766.49 | 5.56 | 0.0 | -6.97 | 50.5 | 0.0 | 109.72 | 5.44 | 0.0 | 3.52 | 0 | 0.0 | 805.38 | -10.53 | 0.0 | 236.97 | -1.77 | 0.0 | 1331.65 | 3.72 | 0.0 | 16.76 | 3.33 | 0.0 | 1577.31 | 0.0 | 0.0 | 665.32 | 0.0 | 0.0 | 279.13 | 0.0 | 0.0 | 88.91 | -7.46 | 0.0 | 1033.36 | -0.69 | 0.0 | -58.55 | -42.46 | 0.0 | 30.36 | -44.78 | 0.0 | 0.09 | 3.18 | 0.0 |
