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) | 148.13 | -14.38 | 469.28 | -28.91 | 223.71 | 3.83 | 0 | 0 | 821.21 | 6.54 | 46.91 | 0 | 2329.79 | 2.89 | 283.70 | -3.43 | 129.23 | 30.76 | 409.59 | 3.21 | 178.83 | -24.78 | 10.43 | 48.15 | 107.0 | 7.0 | 87.7 | 0.0 | 200.79 | -9.67 | 44.27 | 0 | 332.75 | 11.47 | 2.64 | -63.98 | 46.91 | 0 | 0.32 | -3.36 |
| 2022 (9) | 173.01 | 13.14 | 660.16 | 58.6 | 215.46 | -12.3 | 0 | 0 | 770.79 | -1.24 | -46.97 | 0 | 2264.37 | 18.86 | 293.77 | 20.36 | 98.83 | -5.53 | 396.85 | -7.67 | 237.74 | 26.68 | 7.04 | 4.76 | 100.0 | 0.0 | 87.7 | 5.89 | 222.29 | 0.0 | -11.47 | 0 | 298.51 | -17.14 | 7.33 | 72.47 | -4.14 | 0 | 0.34 | 31.71 |
| 2021 (8) | 152.92 | -23.68 | 416.24 | -8.13 | 245.68 | 57.47 | 0 | 0 | 780.48 | -5.51 | 47.16 | 72.18 | 1905.05 | 15.44 | 244.09 | 22.18 | 104.62 | -12.8 | 429.83 | 5.35 | 187.67 | -32.09 | 6.72 | -16.42 | 100.0 | 0.0 | 82.82 | 0.0 | 222.29 | -8.25 | 55.15 | 0 | 360.25 | 12.06 | 4.25 | 5.2 | 59.4 | 14387.8 | 0.26 | 2.63 |
| 2020 (7) | 200.37 | -23.37 | 453.08 | -42.0 | 156.02 | 12.33 | 0 | 0 | 825.98 | -3.48 | 27.39 | 0 | 1650.18 | 0.35 | 199.78 | 3.97 | 119.98 | -27.61 | 408.0 | 38.68 | 276.37 | 52.86 | 8.04 | -88.13 | 100.0 | -36.42 | 82.82 | 0.0 | 242.29 | -38.46 | -3.63 | 0 | 321.47 | 35.21 | 4.04 | 184.51 | 0.41 | 0 | 0.25 | 26.26 |
| 2019 (6) | 261.48 | -12.55 | 781.22 | -3.32 | 138.9 | 72.83 | 0 | 0 | 855.79 | -2.88 | -244.65 | 0 | 1644.4 | 8.07 | 192.15 | 11.28 | 165.73 | -4.19 | 294.21 | -24.59 | 180.8 | -6.7 | 67.71 | -41.51 | 157.29 | 0.0 | 82.82 | 2.53 | 393.74 | 2.61 | -238.8 | 0 | 237.75 | -51.72 | 1.42 | -74.04 | -237.38 | 0 | 0.20 | 37.2 |
| 2018 (5) | 299.01 | 21.4 | 808.02 | 64.16 | 80.37 | 56.97 | 0 | 0 | 881.16 | -6.37 | 20.37 | -10.97 | 1521.57 | 35.51 | 172.68 | 44.73 | 172.98 | 42.65 | 390.16 | -5.55 | 193.79 | 49.61 | 115.77 | 68.25 | 157.29 | 0.0 | 80.78 | 2.92 | 383.74 | 2.68 | 27.87 | 3.49 | 492.39 | 2.76 | 5.47 | 9.84 | 33.34 | 4.48 | 0.14 | 30.75 |
| 2017 (4) | 246.31 | 44.19 | 492.2 | 24.63 | 51.2 | 21.96 | 0 | 0 | 941.11 | -16.1 | 22.88 | 71.39 | 1122.88 | 21.92 | 119.31 | 45.31 | 121.26 | 60.14 | 413.08 | 0.04 | 129.53 | 327.77 | 68.81 | 12.23 | 157.29 | 0.0 | 78.49 | 1.72 | 373.74 | 2.75 | 26.93 | 13.39 | 479.16 | 3.12 | 4.98 | -59.58 | 31.91 | -11.53 | 0.11 | -7.12 |
| 2016 (3) | 170.82 | 4.77 | 394.93 | 20.26 | 41.98 | 7.56 | 0 | 0 | 1121.67 | -8.45 | 13.35 | -60.17 | 920.99 | 19.21 | 82.11 | 30.22 | 75.72 | -19.57 | 412.9 | -7.27 | 30.28 | -39.11 | 61.31 | -5.75 | 157.29 | 0.0 | 77.16 | 4.54 | 363.74 | 2.83 | 23.75 | -42.87 | 464.65 | -0.95 | 12.32 | -51.93 | 36.07 | -46.32 | 0.12 | -1.09 |
| 2015 (2) | 163.05 | -15.72 | 328.41 | 6.61 | 39.03 | -21.09 | 0 | 0 | 1225.26 | 1.59 | 33.52 | 51.67 | 772.55 | 17.03 | 63.05 | 15.2 | 94.14 | -10.57 | 445.26 | -1.67 | 49.73 | 546.68 | 65.05 | -12.04 | 157.29 | 0.0 | 73.81 | 3.09 | 353.74 | 2.91 | 41.57 | 20.6 | 469.11 | 4.29 | 25.63 | -17.51 | 67.2 | 2.53 | 0.12 | -5.59 |
| 2014 (1) | 193.47 | 51.52 | 308.06 | 28.13 | 49.46 | 39.92 | 0 | 0 | 1206.11 | 29.95 | 22.1 | -6.79 | 660.11 | 25.72 | 54.73 | -3.26 | 105.27 | -3.43 | 452.84 | 3.25 | 7.69 | -40.02 | 73.95 | 116.99 | 157.29 | 0.0 | 71.6 | 3.44 | 343.74 | 10.07 | 34.47 | -43.24 | 449.8 | 1.71 | 31.07 | 89.57 | 65.54 | -15.02 | 0.13 | 1.36 |
| 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) | 129.08 | -4.28 | -25.99 | 558.51 | -1.62 | 5.59 | 211.16 | -3.28 | 16.6 | 0 | 0 | 0 | 213.69 | -6.68 | 4.24 | 12.74 | 4.94 | 1.43 | 2232.85 | -2.15 | -7.93 | 253.49 | -3.12 | -16.3 | 137.87 | 3.1 | 7.02 | 409.02 | -0.23 | 6.58 | 166.96 | -6.73 | -17.34 | 10.93 | 4.0 | 0.0 | 107.0 | 0.0 | 0.0 | 92.12 | 0.0 | 5.04 | 200.79 | 0.0 | 0.0 | 59.05 | 28.09 | 77.97 | 351.95 | 3.82 | 9.42 | 14.3 | 2.95 | 27.11 | 73.35 | 22.27 | 65.09 | 0.32 | 0.77 | -4.02 |
| 24Q2 (19) | 134.85 | 5.09 | -48.98 | 567.71 | 15.68 | 17.15 | 218.31 | -3.06 | -21.84 | 0 | 0 | 0 | 228.98 | 10.35 | 17.42 | 12.14 | 40.18 | 10.97 | 2281.92 | -0.75 | -3.24 | 261.64 | -4.61 | -12.5 | 133.72 | 0.84 | 3.31 | 409.95 | -1.2 | 8.86 | 179.0 | 6.94 | -19.45 | 10.51 | 0.38 | 73.15 | 107.0 | 0.0 | 0.0 | 92.12 | 5.04 | 5.04 | 200.79 | 0.0 | 0.0 | 46.1 | -13.08 | 130.62 | 339.01 | -0.73 | 9.9 | 13.89 | 16.14 | 580.88 | 59.99 | -7.71 | 172.31 | 0.32 | -3.12 | -2.99 |
| 24Q1 (18) | 128.32 | -13.37 | -22.39 | 490.77 | 4.58 | -3.24 | 225.2 | 0.67 | -5.56 | 0 | 0 | 0 | 207.5 | -10.05 | 8.91 | 8.66 | -24.04 | -27.89 | 2299.1 | -1.32 | -0.17 | 274.30 | -3.32 | -8.18 | 132.61 | 2.62 | 4.64 | 414.94 | 1.31 | 8.2 | 167.38 | -6.4 | -4.61 | 10.47 | 0.38 | 56.74 | 107.0 | 0.0 | 7.0 | 87.7 | 0.0 | 0.0 | 200.79 | 0.0 | -9.67 | 53.04 | 19.81 | 3708.16 | 341.52 | 2.64 | 10.7 | 11.96 | 353.03 | 43.23 | 65.0 | 38.56 | 844.77 | 0.33 | 0.44 | -5.95 |
| 23Q4 (17) | 148.13 | -15.07 | -14.38 | 469.28 | -11.28 | -28.91 | 223.71 | 23.53 | 3.83 | 0 | 0 | 0 | 230.68 | 12.53 | 9.69 | 11.4 | -9.24 | 141.33 | 2329.79 | -3.94 | 2.89 | 283.71 | -6.32 | -3.43 | 129.23 | 0.31 | 30.76 | 409.59 | 6.73 | 3.21 | 178.83 | -11.47 | -24.78 | 10.43 | -4.57 | 48.15 | 107.0 | 0.0 | 7.0 | 87.7 | 0.0 | 0.0 | 200.79 | 0.0 | -9.67 | 44.27 | 33.42 | 485.96 | 332.75 | 3.45 | 11.47 | 2.64 | -76.53 | -63.98 | 46.91 | 5.58 | 1233.09 | 0.32 | -2.13 | -3.36 |
| 23Q3 (16) | 174.41 | -34.01 | 9.99 | 528.95 | 9.15 | 1.91 | 181.1 | -35.16 | -26.2 | 0 | 0 | 0 | 204.99 | 5.12 | 6.29 | 12.56 | 14.81 | 1104.8 | 2425.23 | 2.84 | 11.82 | 302.84 | 1.28 | 6.59 | 128.83 | -0.47 | 19.88 | 383.78 | 1.91 | -7.5 | 201.99 | -9.1 | -14.58 | 10.93 | 80.07 | 63.13 | 107.0 | 0.0 | 7.0 | 87.7 | 0.0 | 0.0 | 200.79 | 0.0 | -9.67 | 33.18 | 65.98 | 114.62 | 321.66 | 4.28 | -1.16 | 11.25 | 451.47 | 9.65 | 44.43 | 101.68 | 72.74 | 0.33 | 1.86 | 4.49 |
| 23Q2 (15) | 264.31 | 59.85 | 71.84 | 484.59 | -4.46 | 0.73 | 279.31 | 17.13 | 14.59 | 0 | 0 | 0 | 195.01 | 2.36 | 10.02 | 10.94 | -8.91 | 128.15 | 2358.22 | 2.39 | 13.81 | 299.00 | 0.09 | 10.29 | 129.44 | 2.14 | 16.44 | 376.6 | -1.79 | -5.74 | 222.22 | 26.65 | 16.36 | 6.07 | -9.13 | -10.21 | 107.0 | 7.0 | 7.0 | 87.7 | 0.0 | 0.0 | 200.79 | -9.67 | -9.67 | 19.99 | 1459.86 | 14.03 | 308.47 | -0.02 | -5.81 | 2.04 | -75.57 | -71.59 | 22.03 | 220.2 | -10.85 | 0.33 | -6.07 | 20.49 |
| 23Q1 (14) | 165.35 | -4.43 | 13.84 | 507.21 | -23.17 | 19.17 | 238.47 | 10.68 | -2.91 | 0 | 0 | 0 | 190.52 | -9.41 | 0.07 | 12.01 | 143.55 | -42.04 | 2303.1 | 1.71 | 15.67 | 298.74 | 1.69 | 14.95 | 126.73 | 28.23 | 17.44 | 383.48 | -3.37 | -13.64 | 175.46 | -26.2 | -8.7 | 6.68 | -5.11 | -5.11 | 100.0 | 0.0 | 0.0 | 87.7 | 0.0 | 5.89 | 222.29 | 0.0 | 0.0 | -1.47 | 87.18 | -101.93 | 308.52 | 3.35 | -19.05 | 8.35 | 13.92 | -39.1 | 6.88 | 266.18 | -92.33 | 0.35 | 3.2 | 35.36 |
| 22Q4 (13) | 173.01 | 9.11 | 13.14 | 660.16 | 27.19 | 58.6 | 215.46 | -12.19 | -12.3 | 0 | 0 | 0 | 210.3 | 9.04 | 3.65 | -27.58 | -2106.4 | -311.99 | 2264.37 | 4.4 | 18.86 | 293.77 | 3.4 | 20.35 | 98.83 | -8.04 | -5.53 | 396.85 | -4.35 | -7.67 | 237.74 | 0.54 | 26.68 | 7.04 | 5.07 | 4.76 | 100.0 | 0.0 | 0.0 | 87.7 | 0.0 | 5.89 | 222.29 | 0.0 | 0.0 | -11.47 | -174.19 | -120.8 | 298.51 | -8.27 | -17.14 | 7.33 | -28.56 | 72.47 | -4.14 | -116.1 | -106.97 | 0.34 | 5.83 | 31.71 |
| 22Q3 (12) | 158.57 | 3.09 | -4.52 | 519.02 | 7.89 | 32.2 | 245.38 | 0.67 | 44.42 | 0 | 0 | 0 | 192.86 | 8.81 | -0.46 | -1.25 | 96.78 | -111.23 | 2168.88 | 4.67 | 20.33 | 284.12 | 4.8 | 28.94 | 107.47 | -3.32 | -3.67 | 414.89 | 3.85 | 1.01 | 236.47 | 23.83 | -8.61 | 6.7 | -0.89 | 1.52 | 100.0 | 0.0 | 0.0 | 87.7 | 0.0 | 5.89 | 222.29 | 0.0 | 0.0 | 15.46 | -11.81 | -62.02 | 325.44 | -0.63 | -5.89 | 10.26 | 42.9 | 617.48 | 25.72 | 4.09 | -38.97 | 0.32 | 17.45 | 25.83 |
| 22Q2 (11) | 153.81 | 5.89 | -3.8 | 481.06 | 13.03 | 18.27 | 243.74 | -0.77 | 43.54 | 0 | 0 | 0 | 177.25 | -6.9 | -1.04 | -38.86 | -287.55 | -512.09 | 2072.08 | 4.06 | 19.62 | 271.12 | 4.32 | 30.85 | 111.16 | 3.01 | -8.5 | 399.52 | -10.03 | -0.86 | 190.97 | -0.63 | -31.29 | 6.76 | -3.98 | 0.6 | 100.0 | 0.0 | 0.0 | 87.7 | 5.89 | 5.89 | 222.29 | 0.0 | 0.0 | 17.53 | -76.94 | -40.72 | 327.51 | -14.07 | -2.14 | 7.18 | -47.63 | 179.38 | 24.71 | -72.46 | -23.12 | 0.27 | 5.53 | 8.75 |
| 22Q1 (10) | 145.25 | -5.02 | -22.36 | 425.62 | 2.25 | 0.86 | 245.62 | -0.02 | 88.5 | 0 | 0 | 0 | 190.38 | -6.17 | -7.0 | 20.72 | 59.26 | 52.58 | 1991.16 | 4.52 | 18.87 | 259.90 | 6.48 | 32.65 | 107.91 | 3.14 | -2.43 | 444.07 | 3.31 | 5.62 | 192.18 | 2.4 | -32.6 | 7.04 | 4.76 | -7.37 | 100.0 | 0.0 | 0.0 | 82.82 | 0.0 | 0.0 | 222.29 | 0.0 | -8.25 | 76.03 | 37.86 | 654.27 | 381.14 | 5.8 | 13.71 | 13.71 | 222.59 | 253.35 | 89.74 | 51.08 | 542.84 | 0.26 | 0.42 | 2.21 |
| 21Q4 (9) | 152.92 | -7.92 | -23.68 | 416.24 | 6.02 | -8.13 | 245.68 | 44.59 | 57.47 | 0 | 0 | 0 | 202.89 | 4.71 | -15.62 | 13.01 | 16.89 | 5.69 | 1905.05 | 5.69 | 15.44 | 244.09 | 10.78 | 22.18 | 104.62 | -6.22 | -12.8 | 429.83 | 4.64 | 5.35 | 187.67 | -27.47 | -32.09 | 6.72 | 1.82 | -16.42 | 100.0 | 0.0 | 0.0 | 82.82 | 0.0 | 0.0 | 222.29 | 0.0 | -8.25 | 55.15 | 35.47 | 1619.28 | 360.25 | 4.17 | 12.06 | 4.25 | 197.2 | 5.2 | 59.4 | 40.96 | 14387.8 | 0.26 | 1.1 | 2.63 |
| 21Q3 (8) | 166.08 | 3.87 | -29.91 | 392.6 | -3.48 | -22.8 | 169.91 | 0.06 | 8.29 | 0 | 0 | 0 | 193.76 | 8.18 | -8.51 | 11.13 | 18.03 | 49.6 | 1802.47 | 4.06 | 12.08 | 220.35 | 6.35 | 11.69 | 111.56 | -8.17 | -17.25 | 410.76 | 1.93 | 32.83 | 258.74 | -6.91 | -3.33 | 6.6 | -1.79 | -29.18 | 100.0 | 0.0 | 0.0 | 82.82 | 0.0 | 0.0 | 222.29 | 0.0 | -8.25 | 40.71 | 37.67 | 367.65 | 345.82 | 3.33 | 11.59 | 1.43 | -44.36 | 174.09 | 42.14 | 31.11 | 345.86 | 0.25 | 1.5 | 27.53 |
| 21Q2 (7) | 159.89 | -14.53 | -22.55 | 406.74 | -3.62 | -37.14 | 169.81 | 30.32 | 0.04 | 0 | 0 | 0 | 179.11 | -12.51 | -9.55 | 9.43 | -30.56 | 66.31 | 1732.21 | 3.41 | 9.46 | 207.19 | 5.75 | 0 | 121.48 | 9.84 | -25.67 | 402.97 | -4.16 | 53.15 | 277.94 | -2.52 | 57.65 | 6.72 | -11.58 | -91.79 | 100.0 | 0.0 | -36.42 | 82.82 | 0.0 | 0.0 | 222.29 | -8.25 | -8.25 | 29.57 | 193.35 | 136.95 | 334.68 | -0.15 | 36.57 | 2.57 | -33.76 | 187.12 | 32.14 | 130.23 | 138.73 | 0.25 | -0.82 | 30.36 |
| 21Q1 (6) | 187.08 | -6.63 | -31.83 | 422.01 | -6.86 | -42.07 | 130.3 | -16.49 | -31.16 | 0 | 0 | 0 | 204.71 | -14.86 | 16.5 | 13.58 | 10.32 | 589.34 | 1675.14 | 1.51 | 2.91 | 195.93 | -1.93 | 0 | 110.6 | -7.82 | -29.92 | 420.45 | 3.05 | 45.53 | 285.13 | 3.17 | 61.68 | 7.6 | -5.47 | -88.31 | 100.0 | 0.0 | -36.42 | 82.82 | 0.0 | 0.0 | 242.29 | 0.0 | -38.46 | 10.08 | 377.69 | 104.26 | 335.18 | 4.26 | 39.65 | 3.88 | -3.96 | 393.94 | 13.96 | 3304.88 | 105.87 | 0.25 | 0.83 | 24.39 |
| 20Q4 (5) | 200.37 | -15.43 | -23.37 | 453.08 | -10.91 | -42.0 | 156.02 | -0.57 | 12.33 | 0 | 0 | 0 | 240.44 | 13.53 | 4.69 | 12.31 | 65.46 | 105.61 | 1650.18 | 2.61 | 0.35 | 199.79 | 1.27 | 0 | 119.98 | -11.01 | -27.61 | 408.0 | 31.94 | 38.68 | 276.37 | 3.25 | 52.86 | 8.04 | -13.73 | -88.13 | 100.0 | 0.0 | -36.42 | 82.82 | 0.0 | 0.0 | 242.29 | 0.0 | -38.46 | -3.63 | 76.13 | 98.48 | 321.47 | 3.74 | 35.21 | 4.04 | 309.33 | 184.51 | 0.41 | 102.39 | 100.17 | 0.25 | 25.64 | 26.26 |
| 20Q3 (4) | 236.94 | 14.77 | 0.0 | 508.54 | -21.4 | 0.0 | 156.91 | -7.56 | 0.0 | 0 | 0 | 0.0 | 211.79 | 6.95 | 0.0 | 7.44 | 31.22 | 0.0 | 1608.26 | 1.63 | 0.0 | 197.28 | 0 | 0.0 | 134.82 | -17.51 | 0.0 | 309.23 | 17.52 | 0.0 | 267.66 | 51.82 | 0.0 | 9.32 | -88.61 | 0.0 | 100.0 | -36.42 | 0.0 | 82.82 | 0.0 | 0.0 | 242.29 | 0.0 | 0.0 | -15.21 | 80.99 | 0.0 | 309.89 | 26.45 | 0.0 | -1.93 | 34.58 | 0.0 | -17.14 | 79.34 | 0.0 | 0.20 | 3.75 | 0.0 |
