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) | 231.43 | 48.07 | 1014.65 | -3.67 | 353.92 | 45.61 | 1.3 | -1.52 | 2771.23 | 13.73 | 228.58 | 0 | 2861.28 | 20.26 | 103.25 | 5.74 | 169.8 | 27.85 | 238.48 | 10.1 | 204.36 | 64.82 | 6.73 | 263.78 | 55.71 | 2.0 | 155.53 | 0.0 | 3.82 | 0.0 | 377.95 | 133.81 | 537.3 | 67.38 | 40.28 | 208.66 | 418.23 | 139.4 | 0.34 | -14.78 |
| 2022 (9) | 156.3 | -39.45 | 1053.34 | 57.77 | 243.06 | 79.0 | 1.32 | -53.19 | 2436.72 | -0.65 | -193.3 | 0 | 2379.29 | 24.87 | 97.64 | 25.69 | 132.81 | 32.61 | 216.6 | 9.02 | 123.99 | 161.75 | 1.85 | -85.75 | 54.62 | 0.0 | 155.53 | 11.68 | 3.82 | 0.0 | 161.65 | -66.28 | 321.0 | -48.44 | 13.05 | -59.83 | 174.7 | -65.87 | 0.40 | 82.44 |
| 2021 (8) | 258.14 | 39.34 | 667.66 | 38.25 | 135.79 | 10.85 | 2.82 | 0 | 2452.65 | 6.46 | 162.11 | 17.06 | 1905.35 | 26.49 | 77.69 | 18.82 | 100.15 | -15.53 | 198.68 | 6.29 | 47.37 | 51.05 | 12.98 | 7.18 | 54.62 | 0.0 | 139.26 | 11.02 | 3.82 | 0.0 | 479.45 | 13.24 | 622.53 | 12.64 | 32.49 | 68.08 | 511.94 | 15.64 | 0.22 | -0.17 |
| 2020 (7) | 185.26 | 54.08 | 482.93 | -21.07 | 122.5 | 60.61 | 0 | 0 | 2303.81 | 8.2 | 138.49 | 17.67 | 1506.3 | 14.41 | 65.38 | 5.75 | 118.56 | -8.98 | 186.92 | 10.19 | 31.36 | -10.43 | 12.11 | -1.78 | 54.62 | 0.0 | 125.44 | 10.51 | 3.82 | 0.0 | 423.38 | 13.32 | 552.65 | 12.57 | 19.33 | 59.36 | 442.71 | 14.77 | 0.22 | -2.53 |
| 2019 (6) | 120.24 | 26.98 | 611.83 | -2.73 | 76.27 | -4.04 | 0 | 0 | 2129.31 | 14.56 | 117.69 | 17.38 | 1316.56 | 8.57 | 61.83 | -5.22 | 130.25 | 30.02 | 169.64 | 4.11 | 35.01 | -14.32 | 12.33 | 0.65 | 54.62 | 0.0 | 113.51 | 9.69 | 3.82 | 0.0 | 373.62 | 13.27 | 490.95 | 12.31 | 12.13 | 0 | 385.75 | 17.42 | 0.23 | 47.31 |
| 2018 (5) | 94.69 | -37.05 | 629.0 | 44.56 | 79.48 | 103.85 | 0 | 0 | 1858.75 | 3.81 | 100.26 | -0.89 | 1212.6 | 12.22 | 65.24 | 8.1 | 100.18 | 38.95 | 162.95 | -0.26 | 40.86 | -15.65 | 12.25 | 1.32 | 54.62 | 0.0 | 103.48 | 10.83 | 3.82 | 0.0 | 329.84 | 8.08 | 437.14 | 8.64 | -1.32 | 0 | 328.52 | 5.25 | 0.15 | 2.01 |
| 2017 (4) | 150.42 | 25.09 | 435.1 | 13.2 | 38.99 | -10.14 | 0 | 0 | 1790.51 | 3.78 | 101.16 | -5.81 | 1080.54 | 16.39 | 60.35 | 12.15 | 72.1 | -25.75 | 163.38 | 11.07 | 48.44 | -2.4 | 12.09 | 0 | 54.62 | 0.0 | 93.37 | 13.0 | 3.82 | 0.0 | 305.18 | 8.71 | 402.36 | 9.58 | 6.94 | 4.83 | 312.12 | 8.62 | 0.15 | 1.4 |
| 2016 (3) | 120.25 | 15.56 | 384.38 | 6.8 | 43.39 | -11.7 | 0 | 0 | 1725.32 | 7.42 | 107.4 | 9.85 | 928.4 | 8.89 | 53.81 | 1.37 | 97.11 | 62.88 | 147.09 | 0.49 | 49.63 | -1.66 | 0 | 0 | 54.62 | 0.0 | 82.63 | 13.42 | 3.82 | 0.0 | 280.74 | 12.91 | 367.19 | 12.88 | 6.62 | -40.31 | 287.36 | 10.64 | 0.15 | 5.47 |
| 2015 (2) | 104.06 | 42.76 | 359.92 | -8.48 | 49.14 | 63.09 | 0 | 0 | 1606.08 | 0.25 | 97.77 | 6.32 | 852.58 | 15.2 | 53.08 | 14.92 | 59.62 | 12.19 | 146.37 | 3.74 | 50.47 | -42.48 | 0 | 0 | 54.62 | 0.0 | 72.85 | 14.45 | 3.82 | 0.0 | 248.63 | 14.02 | 325.3 | 13.93 | 11.09 | -0.54 | 259.72 | 13.31 | 0.14 | 1.13 |
| 2014 (1) | 72.89 | -25.97 | 393.26 | -1.21 | 30.13 | 94.51 | 0 | 0 | 1602.14 | 9.39 | 91.96 | 20.21 | 740.07 | 17.54 | 46.19 | 7.45 | 53.14 | -31.49 | 141.09 | 42.44 | 87.74 | 54.69 | 0.02 | -60.0 | 54.62 | 0.0 | 63.65 | 13.66 | 3.82 | 0.0 | 218.06 | 5.92 | 285.53 | 7.46 | 11.15 | 48.47 | 229.21 | 7.41 | 0.14 | 1.38 |
| 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) | 227.07 | -6.3 | 26.92 | 1393.21 | 8.28 | 25.47 | 334.96 | -2.23 | 0.53 | 1.35 | 0.75 | 1.5 | 664.3 | -6.61 | -4.78 | 42.81 | -27.09 | -32.54 | 3017.69 | 0.88 | 9.98 | 108.75 | 2.09 | 8.35 | 157.48 | 0.69 | 2.9 | 253.13 | 0.54 | 7.14 | 112.95 | -1.54 | 16.52 | 7.69 | 3.78 | 14.61 | 55.71 | 0.0 | 0.0 | 178.36 | 0.0 | 14.68 | 3.82 | 0.0 | 0.0 | 404.07 | 11.85 | 20.91 | 586.25 | 7.88 | 18.78 | 51.09 | -24.88 | 7.63 | 455.16 | 6.03 | 19.25 | 0.33 | -0.6 | -5.92 |
| 24Q2 (19) | 242.33 | 13.76 | 64.65 | 1286.65 | 9.24 | 12.46 | 342.6 | -1.3 | -1.78 | 1.34 | 0.75 | 3.88 | 711.3 | -0.22 | 0.14 | 58.72 | -0.22 | -16.67 | 2991.43 | 2.59 | 14.59 | 106.52 | 2.55 | 8.4 | 156.4 | 8.63 | -18.04 | 251.78 | 3.83 | 7.42 | 114.72 | 0.33 | 22.16 | 7.41 | -6.79 | 263.24 | 55.71 | 0.0 | 0.0 | 178.36 | 14.68 | 14.68 | 3.82 | 0.0 | 0.0 | 361.26 | 11.03 | 33.43 | 543.45 | 12.11 | 26.36 | 68.01 | -22.53 | 131.48 | 429.27 | 3.9 | 43.03 | 0.33 | -3.62 | -2.6 |
| 24Q1 (18) | 213.02 | -7.95 | 46.31 | 1177.79 | 16.08 | 8.08 | 347.13 | -1.92 | 20.65 | 1.33 | 2.31 | 0.0 | 712.89 | 3.86 | 5.33 | 58.85 | 33.69 | 16.24 | 2915.94 | 1.91 | 16.86 | 103.87 | 0.6 | 4.35 | 143.98 | -15.21 | -24.03 | 242.5 | 1.69 | 5.78 | 114.34 | -44.05 | 4.16 | 7.95 | 18.13 | 278.57 | 55.71 | 0.0 | 2.0 | 155.53 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 325.38 | -13.91 | 61.59 | 484.73 | -9.78 | 34.38 | 87.79 | 117.95 | 377.38 | 413.17 | -1.21 | 88.02 | 0.34 | 0.56 | -8.34 |
| 23Q4 (17) | 231.43 | 29.36 | 48.07 | 1014.65 | -8.62 | -3.67 | 353.92 | 6.22 | 45.61 | 1.3 | -2.26 | -1.52 | 686.4 | -1.61 | 5.76 | 44.02 | -30.63 | 148.07 | 2861.28 | 4.28 | 20.26 | 103.25 | 2.87 | 5.74 | 169.8 | 10.95 | 27.85 | 238.48 | 0.94 | 10.1 | 204.36 | 110.81 | 64.82 | 6.73 | 0.3 | 263.78 | 55.71 | 0.0 | 2.0 | 155.53 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 377.95 | 13.09 | 133.81 | 537.3 | 8.86 | 67.38 | 40.28 | -15.15 | 208.66 | 418.23 | 9.58 | 139.4 | 0.34 | -2.36 | -14.78 |
| 23Q3 (16) | 178.91 | 21.56 | -5.21 | 1110.42 | -2.95 | 10.43 | 333.21 | -4.47 | 34.38 | 1.33 | 3.1 | -33.83 | 697.66 | -1.78 | 12.46 | 63.46 | -9.95 | 146.48 | 2743.9 | 5.11 | 21.82 | 100.37 | 2.13 | 4.89 | 153.04 | -19.8 | 27.11 | 236.26 | 0.8 | 10.05 | 96.94 | 3.23 | 177.21 | 6.71 | 228.92 | 264.67 | 55.71 | 0.0 | 2.0 | 155.53 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 334.2 | 23.44 | 32.5 | 493.55 | 14.76 | 19.92 | 47.47 | 61.57 | 267.98 | 381.67 | 27.17 | 43.96 | 0.35 | 2.91 | 0.59 |
| 23Q2 (15) | 147.18 | 1.09 | -48.77 | 1144.14 | 4.99 | 38.03 | 348.81 | 21.24 | 45.95 | 1.29 | -3.01 | -35.5 | 710.33 | 4.95 | 26.7 | 70.47 | 39.19 | 965.72 | 2610.6 | 4.62 | 23.91 | 98.27 | -1.27 | 7.13 | 190.83 | 0.69 | 66.85 | 234.38 | 2.24 | 10.98 | 93.91 | -14.45 | 121.64 | 2.04 | -2.86 | -84.0 | 55.71 | 2.0 | 2.0 | 155.53 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 270.74 | 34.46 | -30.35 | 430.09 | 19.23 | -21.53 | 29.38 | 59.76 | 57.2 | 300.12 | 36.57 | -26.34 | 0.34 | -9.3 | 38.46 |
| 23Q1 (14) | 145.59 | -6.85 | -51.25 | 1089.78 | 3.46 | 54.92 | 287.71 | 18.37 | 74.29 | 1.33 | 0.76 | -54.61 | 676.84 | 4.29 | 11.55 | 50.63 | 155.28 | 17.94 | 2495.27 | 4.87 | 23.89 | 99.54 | 1.94 | 18.3 | 189.53 | 42.71 | 117.83 | 229.25 | 5.84 | 12.59 | 109.77 | -11.47 | 136.98 | 2.1 | 13.51 | -83.62 | 54.62 | 0.0 | 0.0 | 155.53 | 0.0 | 11.68 | 3.82 | 0.0 | 0.0 | 201.36 | 24.57 | -51.26 | 360.71 | 12.37 | -35.15 | 18.39 | 40.92 | -52.26 | 219.75 | 25.79 | -51.35 | 0.37 | -6.49 | 52.47 |
| 22Q4 (13) | 156.3 | -17.19 | -39.45 | 1053.34 | 4.75 | 57.77 | 243.06 | -1.98 | 79.0 | 1.32 | -34.33 | -53.19 | 648.99 | 4.62 | 14.65 | -91.58 | 32.92 | -358.48 | 2379.29 | 5.64 | 24.87 | 97.64 | 2.04 | 25.69 | 132.81 | 10.31 | 32.61 | 216.6 | 0.89 | 9.02 | 123.99 | 254.56 | 161.75 | 1.85 | 0.54 | -85.75 | 54.62 | 0.0 | 0.0 | 155.53 | 0.0 | 11.68 | 3.82 | 0.0 | 0.0 | 161.65 | -35.91 | -66.28 | 321.0 | -22.01 | -48.44 | 13.05 | 1.16 | -59.83 | 174.7 | -34.11 | -65.87 | 0.40 | 15.24 | 82.44 |
| 22Q3 (12) | 188.74 | -34.31 | 25.3 | 1005.56 | 21.31 | 68.22 | 247.97 | 3.76 | 76.96 | 2.01 | 0.5 | -31.4 | 620.35 | 10.65 | 10.1 | -136.52 | -1577.15 | -488.61 | 2252.35 | 6.9 | 25.44 | 95.69 | 4.32 | 32.82 | 120.4 | 5.27 | 44.89 | 214.69 | 1.65 | 9.27 | 34.97 | -17.47 | -17.0 | 1.84 | -85.57 | -85.81 | 54.62 | 0.0 | 0.0 | 155.53 | 0.0 | 11.68 | 3.82 | 0.0 | 0.0 | 252.22 | -35.12 | -43.12 | 411.57 | -24.91 | -29.82 | 12.9 | -30.98 | -52.24 | 265.12 | -34.93 | -43.64 | 0.35 | 41.66 | 57.66 |
| 22Q2 (11) | 287.3 | -3.79 | 35.05 | 828.91 | 17.83 | 69.95 | 238.99 | 44.77 | 72.0 | 2.0 | -31.74 | -41.35 | 560.63 | -7.6 | -14.71 | -8.14 | -118.96 | -119.61 | 2106.93 | 4.61 | 23.63 | 91.73 | 9.02 | 34.13 | 114.37 | 31.44 | -10.32 | 211.2 | 3.73 | 6.65 | 42.37 | -8.53 | 17.04 | 12.75 | -0.55 | -2.89 | 54.62 | 0.0 | 0.0 | 155.53 | 11.68 | 23.99 | 3.82 | 0.0 | 0.0 | 388.74 | -5.91 | -7.9 | 548.09 | -1.46 | -0.59 | 18.69 | -51.48 | -34.38 | 407.43 | -9.79 | -9.57 | 0.24 | -0.12 | 5.04 |
| 22Q1 (10) | 298.63 | 15.69 | 38.41 | 703.45 | 5.36 | 40.91 | 165.08 | 21.57 | 39.9 | 2.93 | 3.9 | 68.39 | 606.75 | 7.19 | -8.87 | 42.93 | 21.17 | -14.21 | 2014.06 | 5.71 | 25.31 | 84.14 | 8.31 | 25.71 | 87.01 | -13.12 | -8.63 | 203.61 | 2.48 | 5.33 | 46.32 | -2.22 | 35.12 | 12.82 | -1.23 | -1.69 | 54.62 | 0.0 | 0.0 | 139.26 | 0.0 | 11.02 | 3.82 | 0.0 | 0.0 | 413.15 | -13.83 | 8.56 | 556.22 | -10.65 | 9.1 | 38.52 | 18.56 | 85.64 | 451.67 | -11.77 | 12.55 | 0.25 | 11.89 | 1.5 |
| 21Q4 (9) | 258.14 | 71.37 | 39.34 | 667.66 | 11.69 | 38.25 | 135.79 | -3.1 | 10.85 | 2.82 | -3.75 | 0 | 566.06 | 0.46 | -6.56 | 35.43 | 0.85 | 0.65 | 1905.35 | 6.11 | 26.49 | 77.69 | 7.83 | 18.82 | 100.15 | 20.52 | -15.53 | 198.68 | 1.12 | 6.29 | 47.37 | 12.44 | 51.05 | 12.98 | 0.08 | 7.18 | 54.62 | 0.0 | 0.0 | 139.26 | 0.0 | 11.02 | 3.82 | 0.0 | 0.0 | 479.45 | 8.13 | 13.24 | 622.53 | 6.15 | 12.64 | 32.49 | 20.29 | 68.08 | 511.94 | 8.83 | 15.64 | 0.22 | -0.41 | -0.17 |
| 21Q3 (8) | 150.63 | -29.19 | 5.82 | 597.76 | 22.56 | 29.02 | 140.13 | 0.85 | 17.61 | 2.93 | -14.08 | 0 | 563.46 | -14.28 | 0.07 | 35.13 | -15.37 | -2.85 | 1795.62 | 5.36 | 24.15 | 72.04 | 5.34 | 14.78 | 83.1 | -34.84 | -1.31 | 196.48 | -0.79 | 8.46 | 42.13 | 16.38 | 25.84 | 12.97 | -1.22 | 7.28 | 54.62 | 0.0 | 0.0 | 139.26 | 11.02 | 11.02 | 3.82 | 0.0 | 0.0 | 443.39 | 5.05 | 14.13 | 586.47 | 6.37 | 13.27 | 27.01 | -5.16 | 525.23 | 470.4 | 4.4 | 19.75 | 0.22 | -5.62 | -2.44 |
| 21Q2 (7) | 212.73 | -1.4 | 69.67 | 487.74 | -2.3 | -4.78 | 138.95 | 17.75 | 17.5 | 3.41 | 95.98 | 0 | 657.34 | -1.27 | 16.01 | 41.51 | -17.05 | 27.88 | 1704.27 | 6.03 | 21.36 | 68.39 | 2.17 | 0 | 127.53 | 33.92 | 7.69 | 198.04 | 2.45 | 12.22 | 36.2 | 5.6 | 14.96 | 13.13 | 0.69 | 7.62 | 54.62 | 0.0 | 0.0 | 125.44 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 422.08 | 10.91 | 19.79 | 551.34 | 8.14 | 14.48 | 28.48 | 37.25 | 2253.72 | 450.56 | 12.27 | 27.44 | 0.23 | -3.48 | 1.93 |
| 21Q1 (6) | 215.76 | 16.46 | 29.84 | 499.22 | 3.37 | -21.02 | 118.0 | -3.67 | 134.78 | 1.74 | 0 | 0 | 665.79 | 9.9 | 17.15 | 50.04 | 42.16 | 44.33 | 1607.32 | 6.71 | 19.25 | 66.94 | 2.37 | 0 | 95.23 | -19.68 | -6.01 | 193.31 | 3.42 | 11.71 | 34.28 | 9.31 | 14.42 | 13.04 | 7.68 | 5.84 | 54.62 | 0.0 | 0.0 | 125.44 | 0.0 | 10.51 | 3.82 | 0.0 | 0.0 | 380.57 | -10.11 | -6.79 | 509.83 | -7.75 | -3.0 | 20.75 | 7.35 | 828.07 | 401.32 | -9.35 | -1.02 | 0.24 | 10.05 | 7.13 |
| 20Q4 (5) | 185.26 | 30.15 | 54.08 | 482.93 | 4.23 | -21.07 | 122.5 | 2.81 | 52.04 | 0 | 0 | 0 | 605.8 | 7.58 | -0.06 | 35.2 | -2.65 | 20.63 | 1506.3 | 4.15 | 14.41 | 65.38 | 4.17 | 0 | 118.56 | 40.81 | -8.98 | 186.92 | 3.18 | 10.19 | 31.36 | -6.33 | -37.2 | 12.11 | 0.17 | -1.78 | 54.62 | 0.0 | 0.0 | 125.44 | 0.0 | 10.51 | 3.82 | 0.0 | 0.0 | 423.38 | 8.98 | 13.32 | 552.65 | 6.73 | 12.57 | 19.33 | 347.45 | 59.36 | 442.71 | 12.7 | 14.77 | 0.22 | -2.68 | -2.53 |
| 20Q3 (4) | 142.34 | 13.53 | 0.0 | 463.31 | -9.55 | 0.0 | 119.15 | 0.75 | 0.0 | 0 | 0 | 0.0 | 563.09 | -0.62 | 0.0 | 36.16 | 11.4 | 0.0 | 1446.29 | 2.99 | 0.0 | 62.77 | 0 | 0.0 | 84.2 | -28.9 | 0.0 | 181.16 | 2.65 | 0.0 | 33.48 | 6.32 | 0.0 | 12.09 | -0.9 | 0.0 | 54.62 | 0.0 | 0.0 | 125.44 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 388.51 | 10.26 | 0.0 | 517.78 | 7.51 | 0.0 | 4.32 | 257.02 | 0.0 | 392.83 | 11.11 | 0.0 | 0.23 | -1.39 | 0.0 |
