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) | 927.42 | 1.84 | 224.93 | -31.06 | 0 | 0 | 0 | 0 | 1483.33 | -14.48 | 145.71 | 2.97 | 320.99 | -17.14 | 21.64 | -3.1 | 258.08 | -6.99 | 29.06 | -7.01 | 30.0 | 0.0 | 28.38 | -23.15 | 235.31 | -0.42 | 182.58 | 8.8 | 29.08 | -9.55 | 235.07 | 8.15 | 446.74 | 7.05 | -38.32 | 0 | 196.75 | 6.4 | 0.01 | 4.93 |
| 2022 (9) | 910.66 | 33.38 | 326.29 | 14.95 | 0 | 0 | 0 | 0 | 1734.56 | 5.23 | 141.51 | 1.9 | 387.37 | -7.14 | 22.33 | -11.76 | 277.47 | -14.09 | 31.25 | 1.0 | 30.0 | 0 | 36.93 | 0.46 | 236.31 | 0.52 | 167.81 | 7.47 | 32.15 | -45.88 | 217.36 | 43.0 | 417.31 | 13.54 | -32.44 | 0 | 184.92 | 102.25 | 0.01 | 5.43 |
| 2021 (8) | 682.76 | -4.52 | 283.85 | 14.03 | 0 | 0 | 0 | 0 | 1648.28 | 4.9 | 138.87 | 38.65 | 417.16 | 14.44 | 25.31 | 9.1 | 322.99 | 30.93 | 30.94 | -19.28 | 0 | 0 | 36.76 | -24.07 | 235.09 | 0.0 | 156.14 | 13.23 | 59.4 | 25.53 | 152.0 | -10.72 | 367.54 | 3.39 | -60.57 | 0 | 91.43 | -18.49 | 0.01 | -1.95 |
| 2020 (7) | 715.08 | 5.72 | 248.92 | -18.21 | 0 | 0 | 0 | 0 | 1571.34 | -11.7 | 100.16 | 6.84 | 364.51 | -5.07 | 23.20 | 7.51 | 246.69 | 4.32 | 38.33 | -36.24 | 0 | 0 | 48.41 | -18.61 | 235.09 | 0.0 | 137.9 | 7.35 | 47.32 | 39.63 | 170.26 | 0.83 | 355.48 | 7.33 | -58.09 | 0 | 112.17 | -7.82 | 0.01 | -74.53 |
| 2019 (6) | 676.39 | 6.88 | 304.34 | 1.15 | 0 | 0 | 0 | 0 | 1779.54 | -14.08 | 93.75 | 17.82 | 383.98 | -17.02 | 21.58 | -3.42 | 236.47 | -24.91 | 60.12 | -2.26 | 0 | 0 | 59.48 | 0.57 | 235.09 | 0.0 | 128.46 | 6.61 | 33.89 | 25.24 | 168.86 | 6.95 | 331.2 | 8.43 | -47.17 | 0 | 121.69 | -3.13 | 0.03 | -34.93 |
| 2018 (5) | 632.85 | 9.52 | 300.87 | -0.23 | 0.02 | -88.89 | 0 | 0 | 2071.09 | -3.47 | 79.57 | 202.66 | 462.73 | -11.69 | 22.34 | -8.51 | 314.93 | 11.23 | 61.51 | 20.42 | 0 | 0 | 59.14 | -39.83 | 235.09 | 0.0 | 120.5 | 2.23 | 27.06 | 102.09 | 157.89 | 56.42 | 305.45 | 31.55 | -32.27 | 0 | 125.62 | 66.38 | 0.04 | 1.78 |
| 2017 (4) | 577.84 | -11.39 | 301.56 | 109.62 | 0.18 | -99.77 | 0 | 0 | 2145.64 | -6.54 | 26.29 | -72.08 | 523.99 | -14.47 | 24.42 | -8.49 | 283.13 | 5.82 | 51.08 | 20.47 | 0.02 | -99.98 | 98.29 | -35.38 | 235.09 | 0.0 | 117.87 | 8.69 | 13.39 | 235.59 | 100.94 | -37.89 | 232.2 | -15.55 | -25.44 | 0 | 75.5 | -49.43 | 0.04 | 4.49 |
| 2016 (3) | 652.08 | -0.45 | 143.86 | -18.59 | 78.93 | 61.35 | 0 | 0 | 2295.72 | 5.83 | 94.16 | 30.36 | 612.64 | 21.44 | 26.69 | 14.75 | 267.57 | -7.18 | 42.4 | -7.73 | 120.43 | -26.39 | 152.1 | -4.57 | 235.09 | 0.69 | 108.45 | 7.13 | 3.99 | 71.98 | 162.52 | 24.91 | 274.96 | 17.68 | -13.22 | 0 | 149.3 | -7.87 | 0.04 | -8.9 |
| 2015 (2) | 655.02 | -1.48 | 176.71 | -22.87 | 48.92 | -42.07 | 0 | 0 | 2169.29 | -5.94 | 72.23 | 11.79 | 504.47 | -2.08 | 23.26 | 4.1 | 288.26 | -2.33 | 45.95 | 0.04 | 163.61 | 19.72 | 159.38 | -2.21 | 233.49 | -0.29 | 101.23 | 6.82 | 2.32 | 364.0 | 130.11 | 13.8 | 233.66 | 11.48 | 31.95 | -24.86 | 162.06 | 3.32 | 0.05 | -12.55 |
| 2014 (1) | 664.83 | 0.65 | 229.11 | 47.08 | 84.44 | -5.55 | 0 | 0 | 2306.32 | 8.17 | 64.61 | -26.2 | 515.19 | 3.54 | 22.34 | -4.28 | 295.14 | 8.49 | 45.93 | 30.08 | 136.66 | -26.85 | 162.99 | 3.71 | 234.17 | 0.61 | 94.77 | 10.18 | 0.5 | -92.75 | 114.33 | -6.07 | 209.59 | -2.35 | 42.52 | 75.78 | 156.85 | 7.5 | 0.05 | -32.25 |
| 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) | 990.19 | 2.37 | 4.41 | 320.85 | 2.88 | 0.27 | 0 | 0 | 0 | 0 | 0 | 0 | 367.73 | 10.48 | -7.97 | 33.9 | 8.83 | -25.63 | 335.65 | 4.29 | -9.75 | 24.73 | 6.73 | 2.73 | 262.63 | 3.73 | 0.95 | 58.47 | 80.69 | 94.58 | 30.0 | 0.0 | 0.0 | 29.46 | 2.26 | -19.77 | 234.73 | 0.0 | -0.88 | 196.06 | 2.9 | 7.38 | 0.23 | -99.31 | -99.21 | 235.72 | 6.9 | 17.15 | 432.0 | -2.76 | 4.63 | -4.05 | -35.45 | 52.58 | 231.67 | 6.51 | 20.24 | 0.01 | 3.1 | -33.13 |
| 24Q2 (19) | 967.26 | 14.02 | 15.55 | 311.88 | 55.06 | 3.34 | 0 | 0 | 0 | 0 | 0 | 0 | 332.85 | 15.67 | -10.75 | 31.15 | 30.44 | -25.83 | 321.85 | 10.45 | -4.27 | 23.17 | 13.64 | 10.76 | 253.19 | -0.41 | 8.65 | 32.36 | 8.3 | 6.55 | 30.0 | 0.0 | 0.0 | 28.81 | 2.24 | -22.16 | 234.73 | -0.01 | -0.89 | 190.53 | 4.35 | 8.28 | 33.22 | 14.24 | 26.79 | 220.5 | 9.52 | 4.16 | 444.25 | 7.56 | 7.34 | -2.99 | 70.89 | 91.92 | 217.51 | 13.84 | 24.52 | 0.01 | -39.46 | -34.78 |
| 24Q1 (18) | 848.35 | -8.53 | 9.22 | 201.13 | -10.58 | -3.49 | 0 | 0 | 0 | 0 | 0 | 0 | 287.76 | -22.04 | -15.8 | 23.88 | -30.98 | 1.49 | 291.4 | -9.22 | -6.46 | 20.39 | -5.79 | 8.89 | 254.22 | -1.5 | 0.22 | 29.88 | 2.82 | -4.45 | 30.0 | 0.0 | 0.0 | 28.18 | -0.7 | -23.38 | 234.75 | -0.24 | -0.61 | 182.58 | 0.0 | 8.8 | 29.08 | 0.0 | -9.55 | 201.34 | -14.35 | 17.58 | 413.01 | -7.55 | 11.27 | -10.27 | 73.2 | 68.83 | 191.07 | -2.89 | 38.18 | 0.01 | 5.32 | 1.76 |
| 23Q4 (17) | 927.42 | -2.21 | 1.84 | 224.93 | -29.71 | -31.06 | 0 | 0 | 0 | 0 | 0 | 0 | 369.09 | -7.63 | -14.35 | 34.6 | -24.09 | -10.06 | 320.99 | -13.69 | -17.14 | 21.64 | -10.09 | -3.1 | 258.08 | -0.8 | -6.99 | 29.06 | -3.29 | -7.01 | 30.0 | 0.0 | 0.0 | 28.38 | -22.71 | -23.15 | 235.31 | -0.64 | -0.42 | 182.58 | 0.0 | 8.8 | 29.08 | 0.0 | -9.55 | 235.07 | 16.83 | 8.15 | 446.74 | 8.2 | 7.05 | -38.32 | -348.71 | -18.13 | 196.75 | 2.12 | 6.4 | 0.01 | 1.71 | 4.93 |
| 23Q3 (16) | 948.34 | 13.29 | 34.5 | 319.99 | 6.03 | -5.61 | 0 | 0 | 0 | 0 | 0 | 0 | 399.57 | 7.14 | -13.46 | 45.58 | 8.52 | 7.5 | 371.92 | 10.62 | -17.5 | 24.07 | 15.08 | -6.6 | 260.15 | 11.64 | -17.28 | 30.05 | -1.05 | -3.06 | 30.0 | 0.0 | 0.0 | 36.72 | -0.78 | -0.43 | 236.82 | -0.01 | 0.74 | 182.58 | 3.76 | 8.8 | 29.08 | 10.99 | -9.55 | 201.21 | -4.96 | 12.91 | 412.88 | -0.24 | 9.18 | -8.54 | 76.93 | 51.81 | 192.67 | 10.3 | 20.05 | 0.01 | 0.55 | 2.32 |
| 23Q2 (15) | 837.11 | 7.77 | 18.79 | 301.79 | 44.81 | -21.38 | 0 | 0 | 0 | 0 | 0 | 0 | 372.93 | 9.13 | -13.19 | 42.0 | 78.5 | 6.06 | 336.2 | 7.92 | -20.1 | 20.92 | 11.72 | -15.19 | 233.03 | -8.13 | -24.19 | 30.37 | -2.88 | -2.88 | 30.0 | 0.0 | 0 | 37.01 | 0.63 | 1.01 | 236.84 | 0.27 | 0.74 | 175.96 | 4.86 | 8.79 | 26.2 | -18.51 | -56.74 | 211.7 | 23.63 | 42.94 | 413.86 | 11.5 | 11.73 | -37.02 | -12.35 | -15.15 | 174.68 | 26.32 | 50.65 | 0.01 | -5.54 | 3.32 |
| 23Q1 (14) | 776.75 | -14.7 | 13.37 | 208.4 | -36.13 | -23.67 | 0 | 0 | 0 | 0 | 0 | 0 | 341.74 | -20.7 | -17.11 | 23.53 | -38.84 | 11.83 | 311.53 | -19.58 | -19.58 | 18.72 | -16.17 | -18.64 | 253.66 | -8.58 | -18.98 | 31.27 | 0.06 | -2.04 | 30.0 | 0.0 | 0 | 36.78 | -0.41 | 0.3 | 236.2 | -0.05 | 0.47 | 167.81 | 0.0 | 7.47 | 32.15 | 0.0 | -45.88 | 171.23 | -21.22 | 48.53 | 371.18 | -11.05 | 12.2 | -32.95 | -1.57 | -2.27 | 138.28 | -25.22 | 66.48 | 0.01 | 8.61 | 0.75 |
| 22Q4 (13) | 910.66 | 29.16 | 33.38 | 326.29 | -3.75 | 14.95 | 0 | 0 | 0 | 0 | 0 | 0 | 430.95 | -6.67 | -3.31 | 38.47 | -9.27 | 53.33 | 387.37 | -14.07 | -7.14 | 22.33 | -13.34 | -11.76 | 277.47 | -11.77 | -14.09 | 31.25 | 0.81 | 1.0 | 30.0 | 0.0 | 0 | 36.93 | 0.14 | 0.46 | 236.31 | 0.52 | 0.52 | 167.81 | 0.0 | 7.47 | 32.15 | 0.0 | -45.88 | 217.36 | 21.97 | 43.0 | 417.31 | 10.35 | 13.54 | -32.44 | -83.07 | 46.44 | 184.92 | 15.22 | 102.25 | 0.01 | -0.82 | 5.43 |
| 22Q3 (12) | 705.07 | 0.06 | 1.51 | 339.0 | -11.69 | 8.14 | 0 | 0 | 0 | 0 | 0 | 0 | 461.74 | 7.49 | 10.3 | 42.4 | 7.07 | 37.66 | 450.82 | 7.14 | 15.78 | 25.77 | 4.5 | 7.02 | 314.49 | 2.31 | 2.14 | 31.0 | -0.86 | 5.66 | 30.0 | 0 | 0 | 36.88 | 0.66 | -20.29 | 235.09 | 0.0 | 0.0 | 167.81 | 3.75 | 7.47 | 32.15 | -46.92 | -45.88 | 178.21 | 20.33 | 40.61 | 378.16 | 2.09 | 10.49 | -17.72 | 44.88 | 71.5 | 160.49 | 38.41 | 148.59 | 0.01 | 1.53 | 1.67 |
| 22Q2 (11) | 704.68 | 2.85 | 7.4 | 383.86 | 40.59 | 130.64 | 0 | 0 | 0 | 0 | 0 | 0 | 429.57 | 4.19 | 5.61 | 39.6 | 88.21 | -1.83 | 420.77 | 8.63 | 14.08 | 24.66 | 7.17 | 7.75 | 307.38 | -1.82 | 7.3 | 31.27 | -2.04 | 6.29 | 0 | 0 | 0 | 36.64 | -0.08 | -19.9 | 235.09 | 0.0 | 0.0 | 161.74 | 3.59 | 9.4 | 60.57 | 1.97 | 4.02 | 148.1 | 28.47 | -2.83 | 370.42 | 11.97 | 3.33 | -32.15 | 0.22 | 45.88 | 115.95 | 39.6 | 24.65 | 0.01 | -7.88 | 6.93 |
| 22Q1 (10) | 685.17 | 0.35 | -3.9 | 273.04 | -3.81 | 48.29 | 0 | 0 | 0 | 0 | 0 | 0 | 412.3 | -7.49 | 9.31 | 21.04 | -16.14 | -50.65 | 387.36 | -7.14 | 15.15 | 23.01 | -9.08 | 11.0 | 313.07 | -3.07 | 17.47 | 31.92 | 3.17 | -17.03 | 0 | 0 | 0 | 36.67 | -0.24 | -20.18 | 235.09 | 0.0 | 0.0 | 156.14 | 0.0 | 13.23 | 59.4 | 0.0 | 25.53 | 115.28 | -24.16 | -13.29 | 330.82 | -9.99 | 3.98 | -32.22 | 46.81 | 36.52 | 83.06 | -9.15 | 1.06 | 0.01 | 13.65 | 6.36 |
| 21Q4 (9) | 682.76 | -1.7 | -4.52 | 283.85 | -9.45 | 14.03 | 0 | 0 | 0 | 0 | 0 | 0 | 445.69 | 6.46 | 7.56 | 25.09 | -18.54 | 24.95 | 417.16 | 7.14 | 14.44 | 25.31 | 5.1 | 9.1 | 322.99 | 4.9 | 30.93 | 30.94 | 5.45 | -19.28 | 0 | 0 | 0 | 36.76 | -20.55 | -24.07 | 235.09 | 0.0 | 0.0 | 156.14 | 0.0 | 13.23 | 59.4 | 0.0 | 25.53 | 152.0 | 19.93 | -10.72 | 367.54 | 7.38 | 3.39 | -60.57 | 2.59 | -4.27 | 91.43 | 41.62 | -18.49 | 0.01 | -4.35 | -1.95 |
| 21Q3 (8) | 694.59 | 5.86 | 1.21 | 313.49 | 88.36 | 18.58 | 0 | 0 | 0 | 0 | 0 | 0 | 418.64 | 2.92 | 1.3 | 30.8 | -23.65 | 2.98 | 389.37 | 5.56 | 7.21 | 24.08 | 5.21 | 5.99 | 307.91 | 7.49 | 25.95 | 29.34 | -0.27 | -25.91 | 0 | 0 | 0 | 46.27 | 1.16 | -10.74 | 235.09 | 0.0 | 0.0 | 156.14 | 5.61 | 13.23 | 59.4 | 2.01 | 25.53 | 126.74 | -16.85 | -15.75 | 342.27 | -4.52 | 1.98 | -62.18 | -4.68 | -7.1 | 64.56 | -30.6 | -30.11 | 0.01 | 6.78 | -74.49 |
| 21Q2 (7) | 656.12 | -7.98 | -1.16 | 166.43 | -9.61 | -44.97 | 0 | 0 | 0 | 0 | 0 | 0 | 406.77 | 7.85 | -2.68 | 40.34 | -5.37 | 17.1 | 368.85 | 9.65 | 5.82 | 22.89 | 10.41 | 0 | 286.46 | 7.48 | 22.63 | 29.42 | -23.52 | -53.18 | 0 | 0 | 0 | 45.74 | -0.44 | -22.65 | 235.09 | 0.0 | 0.0 | 147.84 | 7.21 | 7.21 | 58.23 | 23.06 | 23.06 | 152.42 | 14.64 | 26.41 | 358.49 | 12.67 | 17.23 | -59.4 | -17.02 | 5.08 | 93.02 | 13.18 | 60.38 | 0.01 | -8.37 | -76.79 |
| 21Q1 (6) | 713.0 | -0.29 | -1.64 | 184.12 | -26.03 | -42.37 | 0 | 0 | 0 | 0 | 0 | 0 | 377.18 | -8.97 | 15.78 | 42.63 | 112.3 | 171.18 | 336.4 | -7.71 | 19.99 | 20.73 | -10.64 | 0 | 266.52 | 8.04 | 25.31 | 38.47 | 0.37 | -39.79 | 0 | 0 | 0 | 45.94 | -5.1 | -22.44 | 235.09 | 0.0 | 0.0 | 137.9 | 0.0 | 0.0 | 47.32 | 0.0 | 0.0 | 132.95 | -21.91 | 53.63 | 318.17 | -10.5 | 17.08 | -50.76 | 12.62 | 5.19 | 82.19 | -26.73 | 149.06 | 0.01 | 4.78 | -72.38 |
| 20Q4 (5) | 715.08 | 4.2 | 5.72 | 248.92 | -5.85 | -18.21 | 0 | 0 | 0 | 0 | 0 | 0 | 414.36 | 0.27 | -6.16 | 20.08 | -32.87 | -16.58 | 364.51 | 0.36 | -5.07 | 23.20 | 2.1 | 0 | 246.69 | 0.91 | 4.32 | 38.33 | -3.21 | -36.24 | 0 | 0 | 0 | 48.41 | -6.62 | -18.61 | 235.09 | 0.0 | 0.0 | 137.9 | 0.0 | 7.35 | 47.32 | 0.0 | 39.63 | 170.26 | 13.18 | 0.83 | 355.48 | 5.91 | 7.33 | -58.09 | -0.05 | -23.15 | 112.17 | 21.44 | -7.82 | 0.01 | -75.12 | -74.53 |
| 20Q3 (4) | 686.29 | 3.39 | 0.0 | 264.38 | -12.58 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 413.26 | -1.12 | 0.0 | 29.91 | -13.18 | 0.0 | 363.19 | 4.19 | 0.0 | 22.72 | 0 | 0.0 | 244.47 | 4.65 | 0.0 | 39.6 | -36.98 | 0.0 | 0 | 0 | 0.0 | 51.84 | -12.33 | 0.0 | 235.09 | 0.0 | 0.0 | 137.9 | 0.0 | 0.0 | 47.32 | 0.0 | 0.0 | 150.43 | 24.76 | 0.0 | 335.64 | 9.76 | 0.0 | -58.06 | 7.22 | 0.0 | 92.37 | 59.26 | 0.0 | 0.03 | -2.82 | 0.0 |
