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) | 1325.54 | -23.74 | 135.3 | 0 | 160.07 | 110.98 | 0 | 0 | 2225.33 | -20.15 | 609.9 | -30.06 | 295.86 | -19.98 | 13.30 | 0.21 | 357.13 | 14.94 | 454.07 | 29.42 | 452.36 | 13.44 | 43.73 | 2.29 | 1252.98 | 0.2 | 304.72 | 41.29 | 27.34 | -44.36 | 1838.47 | 4.6 | 2170.53 | 7.32 | 25.61 | 0 | 1864.08 | 8.88 | 0.00 | -7.52 |
| 2022 (9) | 1738.19 | 31.06 | 0 | 0 | 75.87 | -79.68 | 0 | 0 | 2787.05 | 30.84 | 871.98 | 56.32 | 369.75 | 5.07 | 13.27 | -19.69 | 310.7 | 35.02 | 350.86 | -15.84 | 398.77 | 0.12 | 42.75 | 17.28 | 1250.47 | 0.17 | 215.67 | 37.07 | 49.14 | -39.82 | 1757.66 | 92.14 | 2022.47 | 75.29 | -45.65 | 0 | 1712.01 | 102.97 | 0.00 | 29.31 |
| 2021 (8) | 1326.22 | 41.02 | 19.24 | -82.6 | 373.32 | 38.34 | 0 | 0 | 2130.11 | 20.47 | 557.8 | 91.1 | 351.9 | 29.03 | 16.52 | 7.11 | 230.11 | 2.04 | 416.92 | 33.52 | 398.3 | 60.79 | 36.45 | -25.28 | 1248.32 | 0.49 | 157.34 | 25.5 | 81.65 | -25.92 | 914.77 | 61.57 | 1153.76 | 43.9 | -71.27 | 0 | 843.5 | 88.34 | 0.00 | 65.46 |
| 2020 (7) | 940.48 | -1.51 | 110.57 | -7.97 | 269.85 | 8.83 | 0 | 0 | 1768.21 | 19.31 | 291.89 | 200.67 | 272.73 | 6.0 | 15.42 | -11.16 | 225.52 | 3.85 | 312.26 | 134.39 | 247.71 | -48.27 | 48.78 | -6.16 | 1242.24 | 5.65 | 125.37 | 8.33 | 110.22 | -24.06 | 566.18 | 63.0 | 801.76 | 31.83 | -118.32 | 0 | 447.86 | 88.87 | 0.00 | -75.78 |
| 2019 (6) | 954.92 | 14.14 | 120.15 | -8.31 | 247.96 | 384.2 | 0 | 0 | 1482.02 | -2.02 | 97.08 | 37.25 | 257.29 | 7.77 | 17.36 | 9.98 | 217.15 | 19.29 | 133.22 | 28.54 | 478.88 | -28.61 | 51.98 | 73.73 | 1175.76 | -5.37 | 115.73 | 6.52 | 145.14 | 0 | 347.34 | -31.52 | 608.2 | -1.25 | -110.22 | 0 | 237.12 | -34.51 | 0.00 | -12.49 |
| 2018 (5) | 836.62 | 2.43 | 131.04 | -48.5 | 51.21 | -81.29 | 0 | 0 | 1512.53 | 1.32 | 70.73 | -26.54 | 238.75 | 13.83 | 15.78 | 12.35 | 182.03 | -0.3 | 103.64 | -5.58 | 670.83 | 25.81 | 29.92 | -21.01 | 1242.43 | -1.58 | 108.65 | 9.73 | 0 | 0 | 507.23 | 32.91 | 615.89 | 28.13 | -145.14 | 0 | 362.09 | -11.24 | 0.00 | -49.43 |
| 2017 (4) | 816.75 | 41.85 | 254.46 | 23.82 | 273.64 | 160.58 | 0 | 0 | 1492.85 | 0.96 | 96.29 | 15.79 | 209.74 | -8.99 | 14.05 | -9.85 | 182.58 | 7.41 | 109.77 | -3.51 | 533.19 | -12.2 | 37.88 | -7.34 | 1262.43 | 0.0 | 99.02 | 9.16 | 0 | 0 | 381.63 | -1.09 | 480.66 | 0.86 | 26.32 | -58.89 | 407.95 | -9.32 | 0.00 | -54.76 |
| 2016 (3) | 575.79 | 8.05 | 205.51 | 273.32 | 105.01 | 59.06 | 0 | 0 | 1478.7 | 2.1 | 83.16 | -38.17 | 230.46 | 19.21 | 15.59 | 16.76 | 169.98 | -3.64 | 113.76 | -8.11 | 607.29 | 27.78 | 40.88 | -9.24 | 1262.43 | -1.05 | 90.71 | 17.41 | 0 | 0 | 385.84 | -10.23 | 476.55 | -6.02 | 64.03 | -40.02 | 449.87 | -16.16 | 0.01 | 11.57 |
| 2015 (2) | 532.9 | 16.61 | 55.05 | -11.93 | 66.02 | 74.89 | 0 | 0 | 1448.3 | 3.44 | 134.49 | 10.77 | 193.32 | -13.58 | 13.35 | -16.45 | 176.41 | 15.74 | 123.8 | 34.01 | 475.25 | 42.29 | 45.04 | -0.64 | 1275.81 | 0.22 | 77.26 | 18.64 | 0 | 0 | 429.82 | 13.63 | 507.08 | 14.36 | 106.75 | -13.72 | 536.57 | 6.89 | 0.01 | -48.23 |
| 2014 (1) | 457.01 | -10.09 | 62.51 | 34.6 | 37.75 | -77.18 | 0 | 0 | 1400.12 | 13.08 | 121.41 | -3.87 | 223.69 | 32.97 | 15.98 | 17.59 | 152.42 | 8.93 | 92.38 | 9.43 | 334.01 | 17.55 | 45.33 | -4.37 | 1273.03 | 0.28 | 65.12 | 24.06 | 0 | 0 | 378.27 | 39.13 | 443.39 | 36.69 | 123.73 | 114.25 | 502.0 | 52.29 | 0.02 | -15.86 |
| 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) | 1034.07 | -14.7 | -26.48 | 170.69 | 447.26 | -2.96 | 137.87 | 5.32 | 10.44 | 0 | 0 | 0 | 604.85 | 6.49 | 5.99 | 144.72 | 4.98 | -9.39 | 337.44 | 3.75 | 8.48 | 14.87 | 2.19 | 12.57 | 380.9 | 4.83 | 4.18 | 468.45 | -2.82 | 8.53 | 581.34 | 22.43 | 17.73 | 38.53 | -3.22 | -3.24 | 1252.85 | -0.0 | 0.2 | 367.28 | 0.0 | 20.53 | 0 | 0 | -100.0 | 1814.53 | 8.67 | 6.53 | 2181.81 | 7.1 | 7.2 | 103.96 | -16.42 | 35.17 | 1918.49 | 6.93 | 7.77 | 0.00 | -11.11 | -19.58 |
| 24Q2 (19) | 1212.34 | 1.51 | -25.67 | 31.19 | -71.98 | 1734.71 | 130.91 | -9.51 | 14.61 | 0 | 0 | 0 | 567.99 | 3.97 | 0.89 | 137.86 | 31.85 | -11.86 | 325.25 | 6.02 | 6.23 | 14.56 | 5.79 | 20.62 | 363.34 | 5.03 | 5.15 | 482.03 | 3.01 | 20.69 | 474.83 | 9.28 | 31.67 | 39.81 | -1.07 | 7.22 | 1252.86 | -0.0 | 0.2 | 367.28 | 20.53 | 20.53 | 0 | -100.0 | -100.0 | 1669.81 | -14.06 | 7.34 | 2037.09 | -10.46 | 7.91 | 124.39 | 15.28 | 1456.49 | 1794.2 | -12.52 | 16.02 | 0.00 | 4.87 | -16.5 |
| 24Q1 (18) | 1194.31 | -9.9 | -30.5 | 111.3 | -17.74 | 11030.0 | 144.66 | -9.63 | 49.53 | 0 | 0 | 0 | 546.32 | -0.59 | 0.78 | 104.56 | -20.76 | -35.39 | 306.77 | 3.69 | 13.35 | 13.76 | 3.49 | 37.0 | 345.93 | -3.14 | 5.86 | 467.94 | 3.05 | 16.54 | 434.5 | -3.95 | 16.48 | 40.24 | -7.98 | 1.33 | 1252.9 | -0.01 | 0.19 | 304.72 | 0.0 | 41.29 | 27.34 | 0.0 | -44.36 | 1943.04 | 5.69 | 1.37 | 2275.1 | 4.82 | 4.29 | 107.9 | 321.32 | 1214.67 | 2050.94 | 10.02 | 7.55 | 0.00 | -11.9 | -13.65 |
| 23Q4 (17) | 1325.54 | -5.75 | -23.74 | 135.3 | -23.08 | 0 | 160.07 | 28.22 | 110.98 | 0 | 0 | 0 | 549.58 | -3.7 | -18.98 | 131.95 | -17.38 | -30.8 | 295.86 | -4.88 | -19.98 | 13.30 | 0.62 | 0.21 | 357.13 | -2.32 | 14.94 | 454.07 | 5.2 | 29.42 | 452.36 | -8.39 | 13.44 | 43.73 | 9.82 | 2.29 | 1252.98 | 0.21 | 0.2 | 304.72 | 0.0 | 41.29 | 27.34 | 0.0 | -44.36 | 1838.47 | 7.94 | 4.6 | 2170.53 | 6.64 | 7.32 | 25.61 | -66.7 | 156.1 | 1864.08 | 4.71 | 8.88 | 0.00 | -2.09 | -7.52 |
| 23Q3 (16) | 1406.42 | -13.77 | -22.15 | 175.9 | 10247.06 | 8005.99 | 124.84 | 9.3 | 4.25 | 0 | 0 | 0 | 570.69 | 1.37 | -24.3 | 159.71 | 2.11 | -40.84 | 311.05 | 1.59 | -30.63 | 13.21 | 9.5 | -20.45 | 365.61 | 5.81 | 21.46 | 431.64 | 8.08 | 31.16 | 493.8 | 36.93 | 7.01 | 39.82 | 7.24 | -5.21 | 1250.31 | 0.0 | 0.17 | 304.72 | 0.0 | 41.29 | 27.34 | 0.0 | -44.36 | 1703.25 | 9.49 | 8.58 | 2035.31 | 7.82 | 11.01 | 76.91 | 938.71 | 290.8 | 1780.16 | 15.11 | 16.47 | 0.00 | -7.7 | -19.45 |
| 23Q2 (15) | 1630.97 | -5.08 | -11.23 | 1.7 | 70.0 | -72.76 | 114.22 | 18.07 | -9.3 | 0 | 0 | 0 | 562.96 | 3.85 | -21.87 | 156.41 | -3.35 | -26.66 | 306.18 | 13.13 | -28.6 | 12.07 | 20.15 | -29.52 | 345.53 | 5.73 | 26.38 | 399.38 | -0.54 | 14.93 | 360.62 | -3.33 | -21.09 | 37.13 | -6.5 | -9.81 | 1250.31 | -0.01 | 0.17 | 304.72 | 41.29 | 41.29 | 27.34 | -44.36 | -44.36 | 1555.68 | -18.84 | 19.78 | 1887.74 | -13.47 | 20.73 | -9.17 | 5.27 | 89.45 | 1546.51 | -18.9 | 27.62 | 0.00 | 8.45 | -18.57 |
| 23Q1 (14) | 1718.34 | -1.14 | -0.2 | 1.0 | 0 | -92.54 | 96.74 | 27.51 | -54.45 | 0 | 0 | 0 | 542.09 | -20.09 | -14.53 | 161.83 | -15.13 | -18.3 | 270.65 | -26.8 | -28.87 | 10.04 | -24.3 | -39.47 | 326.79 | 5.18 | 28.65 | 401.54 | 14.44 | 3.63 | 373.03 | -6.45 | -25.49 | 39.71 | -7.11 | 10.21 | 1250.47 | 0.0 | 0.18 | 215.67 | 0.0 | 37.07 | 49.14 | 0.0 | -39.82 | 1916.7 | 9.05 | 72.47 | 2181.51 | 7.86 | 61.56 | -9.68 | 78.8 | 81.83 | 1907.02 | 11.39 | 80.24 | 0.00 | -5.65 | -0.52 |
| 22Q4 (13) | 1738.19 | -3.78 | 31.06 | 0 | -100.0 | -100.0 | 75.87 | -36.64 | -79.68 | 0 | 0 | 0 | 678.36 | -10.02 | 14.78 | 190.68 | -29.37 | 19.56 | 369.75 | -17.54 | 5.07 | 13.27 | -20.13 | -19.69 | 310.7 | 3.22 | 35.02 | 350.86 | 6.61 | -15.84 | 398.77 | -13.58 | 0.12 | 42.75 | 1.76 | 17.28 | 1250.47 | 0.18 | 0.17 | 215.67 | 0.0 | 37.07 | 49.14 | 0.0 | -39.82 | 1757.66 | 12.05 | 92.14 | 2022.47 | 10.31 | 75.29 | -45.65 | -13.25 | 35.95 | 1712.01 | 12.01 | 102.97 | 0.00 | -14.72 | 29.31 |
| 22Q3 (12) | 1806.49 | -1.67 | 59.72 | 2.17 | -65.22 | -89.84 | 119.75 | -4.91 | -45.88 | 0 | 0 | 0 | 753.92 | 4.63 | 34.85 | 269.96 | 26.58 | 54.62 | 448.42 | 4.57 | 35.94 | 16.61 | -2.98 | 0.31 | 301.02 | 10.1 | 30.03 | 329.1 | -5.3 | -14.12 | 461.45 | 0.98 | -9.68 | 42.01 | 2.04 | 0.21 | 1248.21 | 0.0 | 0.47 | 215.67 | 0.0 | 37.07 | 49.14 | 0.0 | -39.82 | 1568.7 | 20.79 | 105.46 | 1833.52 | 17.27 | 82.89 | -40.31 | 53.64 | 60.51 | 1528.39 | 26.13 | 131.07 | 0.00 | -6.69 | 99.84 |
| 22Q2 (11) | 1837.23 | 6.71 | 48.16 | 6.24 | -53.43 | -88.41 | 125.93 | -40.71 | -11.71 | 0 | 0 | 0 | 720.55 | 13.61 | 41.54 | 213.27 | 7.67 | 78.57 | 428.84 | 12.71 | 42.41 | 17.12 | 3.19 | 6.98 | 273.41 | 7.64 | 21.85 | 347.51 | -10.32 | -0.09 | 456.99 | -8.72 | -10.34 | 41.17 | 14.27 | -11.61 | 1248.21 | 0.0 | 0.47 | 215.67 | 37.07 | 37.07 | 49.14 | -39.82 | -39.82 | 1298.74 | 16.87 | 122.14 | 1563.56 | 15.79 | 89.84 | -86.95 | -63.19 | 9.17 | 1211.79 | 14.53 | 147.85 | 0.00 | 32.49 | 192.0 |
| 22Q1 (10) | 1721.7 | 29.82 | 60.48 | 13.4 | -30.35 | -74.05 | 212.38 | -43.11 | -33.88 | 0 | 0 | 0 | 634.23 | 7.31 | 34.66 | 198.08 | 24.2 | 89.95 | 380.48 | 8.12 | 30.14 | 16.59 | 0.42 | 3.08 | 254.01 | 10.39 | 14.29 | 387.48 | -7.06 | 15.73 | 500.67 | 25.7 | 80.73 | 36.03 | -1.15 | -22.65 | 1248.21 | -0.01 | 0.48 | 157.34 | 0.0 | 25.5 | 81.65 | 0.0 | -25.92 | 1111.3 | 21.48 | 66.4 | 1350.29 | 17.03 | 49.46 | -53.28 | 25.24 | 32.79 | 1058.02 | 25.43 | 79.76 | 0.00 | 22.64 | 155.61 |
| 21Q4 (9) | 1326.22 | 17.26 | 41.02 | 19.24 | -9.88 | -82.6 | 373.32 | 68.71 | 38.34 | 0 | 0 | 0 | 591.0 | 5.71 | 30.48 | 159.49 | -8.65 | 42.45 | 351.9 | 6.68 | 29.03 | 16.52 | -0.23 | 7.11 | 230.11 | -0.6 | 2.04 | 416.92 | 8.79 | 33.52 | 398.3 | -22.04 | 60.79 | 36.45 | -13.05 | -25.28 | 1248.32 | 0.48 | 0.49 | 157.34 | 0.0 | 25.5 | 81.65 | 0.0 | -25.92 | 914.77 | 19.81 | 61.57 | 1153.76 | 15.09 | 43.9 | -71.27 | 30.18 | 39.77 | 843.5 | 27.52 | 88.34 | 0.00 | 31.8 | 65.46 |
| 21Q3 (8) | 1131.05 | -8.79 | 14.43 | 21.35 | -60.36 | -71.8 | 221.28 | 55.14 | 150.71 | 0 | 0 | 0 | 559.07 | 9.82 | 24.6 | 174.6 | 46.19 | 91.74 | 329.86 | 9.54 | 22.36 | 16.56 | 3.47 | 6.49 | 231.5 | 3.17 | 1.26 | 383.22 | 10.17 | 50.6 | 510.89 | 0.24 | 3.3 | 41.92 | -10.0 | -15.35 | 1242.33 | 0.0 | 0.01 | 157.34 | 0.0 | 25.5 | 81.65 | 0.0 | -25.92 | 763.51 | 30.59 | 64.57 | 1002.5 | 21.72 | 43.31 | -102.07 | -6.62 | 36.99 | 661.44 | 35.29 | 119.06 | 0.00 | 36.34 | -13.69 |
| 21Q2 (7) | 1240.0 | 15.58 | 24.16 | 53.86 | 4.32 | -43.97 | 142.63 | -55.6 | 84.95 | 0 | 0 | 0 | 509.08 | 8.09 | 14.69 | 119.43 | 14.53 | 78.76 | 301.13 | 3.0 | 10.47 | 16.00 | -0.57 | 0 | 224.39 | 0.96 | -3.87 | 347.83 | 3.89 | 58.28 | 509.67 | 83.98 | -4.73 | 46.58 | 0.0 | -3.76 | 1242.33 | 0.01 | 1.64 | 157.34 | 25.5 | 25.5 | 81.65 | -25.92 | -25.92 | 584.65 | -12.46 | 56.54 | 823.64 | -8.83 | 35.23 | -95.73 | -20.76 | 29.15 | 488.92 | -16.93 | 105.11 | 0.00 | 15.98 | 23.1 |
| 21Q1 (6) | 1072.85 | 14.07 | 12.73 | 51.63 | -53.31 | -45.26 | 321.21 | 19.03 | 101.78 | 0 | 0 | 0 | 470.97 | 3.98 | 11.42 | 104.28 | -6.86 | 372.5 | 292.37 | 7.2 | 2.34 | 16.10 | 4.35 | 0 | 222.25 | -1.45 | 0.45 | 334.8 | 7.22 | 182.2 | 277.02 | 11.83 | -41.98 | 46.58 | -4.51 | -2.45 | 1242.24 | 0.0 | 1.64 | 125.37 | 0.0 | 8.33 | 110.22 | 0.0 | -24.06 | 667.85 | 17.96 | 85.11 | 903.44 | 12.68 | 45.33 | -79.27 | 33.0 | 46.67 | 588.58 | 31.42 | 177.42 | 0.00 | -20.61 | 16.26 |
| 20Q4 (5) | 940.48 | -4.85 | -1.51 | 110.57 | 46.02 | -7.97 | 269.85 | 205.74 | 8.83 | 0 | 0 | 0 | 452.96 | 0.95 | 8.24 | 111.96 | 22.95 | 191.79 | 272.73 | 1.16 | 6.0 | 15.42 | -0.81 | 0 | 225.52 | -1.36 | 3.85 | 312.26 | 22.71 | 134.39 | 247.71 | -49.91 | -48.27 | 48.78 | -1.49 | -6.16 | 1242.24 | 0.0 | 5.65 | 125.37 | 0.0 | 8.33 | 110.22 | 0.0 | -24.06 | 566.18 | 22.04 | 63.0 | 801.76 | 14.61 | 31.83 | -118.32 | 26.96 | -7.35 | 447.86 | 48.32 | 88.87 | 0.00 | -31.25 | -75.78 |
| 20Q3 (4) | 988.39 | -1.03 | 0.0 | 75.72 | -21.22 | 0.0 | 88.26 | 14.45 | 0.0 | 0 | 0 | 0.0 | 448.7 | 1.09 | 0.0 | 91.06 | 36.3 | 0.0 | 269.59 | -1.1 | 0.0 | 15.55 | 0 | 0.0 | 228.63 | -2.05 | 0.0 | 254.46 | 15.8 | 0.0 | 494.57 | -7.55 | 0.0 | 49.52 | 2.31 | 0.0 | 1242.24 | 1.64 | 0.0 | 125.37 | 0.0 | 0.0 | 110.22 | 0.0 | 0.0 | 463.94 | 24.22 | 0.0 | 699.53 | 14.85 | 0.0 | -161.99 | -19.89 | 0.0 | 301.95 | 26.67 | 0.0 | 0.00 | 94.45 | 0.0 |
