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) | 724.79 | -9.02 | 589.74 | -21.19 | 113.85 | -41.5 | 0 | 0 | 9467.15 | -11.79 | 76.68 | 5.21 | 1937.15 | 1.3 | 20.46 | 14.84 | 951.03 | -14.78 | 74.48 | -7.46 | 152.86 | 30.94 | 14.62 | -15.1 | 440.71 | 0.0 | 233.14 | 3.26 | 19.43 | -76.33 | 472.91 | 20.69 | 725.48 | 3.69 | -3.87 | 0 | 469.04 | 25.94 | 0.10 | 13.54 |
| 2022 (9) | 796.65 | 5.99 | 748.32 | -36.81 | 194.63 | 21.13 | 0 | 0 | 10732.5 | -13.14 | 72.88 | -42.31 | 1912.21 | -34.1 | 17.82 | -24.13 | 1115.94 | -2.97 | 80.48 | -3.84 | 116.74 | 26.63 | 17.22 | 11.17 | 440.71 | 0.0 | 225.77 | 5.8 | 82.07 | 12.94 | 391.85 | -4.53 | 699.69 | 0.46 | -19.43 | 0 | 372.42 | 13.41 | 0.09 | 4.15 |
| 2021 (8) | 751.62 | -15.67 | 1184.22 | 27.56 | 160.68 | 79.87 | 0 | 0 | 12356.8 | 17.8 | 126.33 | 34.94 | 2901.66 | 24.96 | 23.48 | 6.07 | 1150.12 | 19.61 | 83.69 | 5.27 | 92.19 | -19.0 | 15.49 | 2.86 | 440.71 | 0.0 | 213.39 | 4.53 | 72.67 | 77.16 | 410.46 | 7.87 | 696.52 | 11.33 | -82.07 | 0 | 328.39 | 6.68 | 0.08 | 6.1 |
| 2020 (7) | 891.27 | 33.91 | 928.39 | 52.31 | 89.33 | -50.89 | 0 | 0 | 10489.3 | 6.99 | 93.62 | 34.59 | 2322.1 | 21.11 | 22.14 | 13.2 | 961.52 | 22.59 | 79.5 | 8.62 | 113.82 | 33.51 | 15.06 | -3.03 | 440.71 | 0.0 | 204.15 | 3.53 | 41.02 | -45.07 | 380.5 | 24.59 | 625.66 | 8.38 | -72.67 | 0 | 307.83 | 16.44 | 0.08 | 3.1 |
| 2019 (6) | 665.59 | -5.32 | 609.52 | -15.75 | 181.89 | 3.72 | 0 | 0 | 9804.42 | 1.32 | 69.56 | -21.96 | 1917.37 | -5.91 | 19.56 | -7.13 | 784.34 | -0.9 | 73.19 | -0.61 | 85.25 | -22.49 | 15.53 | 2.44 | 440.71 | 0.0 | 197.19 | 4.73 | 74.68 | -15.43 | 305.4 | -5.74 | 577.27 | -3.88 | -41.03 | 0 | 264.37 | 5.99 | 0.08 | 16.49 |
| 2018 (5) | 702.97 | 0.33 | 723.5 | 28.02 | 175.36 | 182.79 | 0 | 0 | 9677.06 | 9.02 | 89.13 | 55.01 | 2037.74 | 14.88 | 21.06 | 5.37 | 791.49 | 13.86 | 73.64 | -37.64 | 109.98 | -48.25 | 15.16 | 17.98 | 440.71 | -0.27 | 188.28 | 3.15 | 88.31 | 103.48 | 324.01 | -4.6 | 600.6 | 6.19 | -74.59 | 0 | 249.42 | -0.45 | 0.07 | 5.77 |
| 2017 (4) | 700.63 | -3.96 | 565.16 | 29.98 | 62.01 | -22.17 | 0 | 0 | 8876.57 | 15.76 | 57.5 | -29.28 | 1773.87 | 1.14 | 19.98 | -12.63 | 695.13 | 44.5 | 118.08 | 0.7 | 212.52 | -11.28 | 12.85 | -0.46 | 441.92 | -0.11 | 182.53 | 4.66 | 43.4 | 35.62 | 339.65 | -1.98 | 565.57 | 2.29 | -89.11 | 0 | 250.54 | -16.56 | 0.06 | 7.7 |
| 2016 (3) | 729.51 | 16.25 | 434.81 | 47.49 | 79.67 | -43.96 | 0 | 0 | 7668.1 | -9.5 | 81.31 | -6.38 | 1753.89 | 6.39 | 22.87 | 17.55 | 481.05 | 3.41 | 117.26 | -0.53 | 239.55 | 66.85 | 12.91 | 8.12 | 442.42 | -1.05 | 174.4 | 5.24 | 32.0 | 1.94 | 346.5 | 7.72 | 552.89 | 6.58 | -46.25 | 0 | 300.25 | 6.32 | 0.06 | 8.62 |
| 2015 (2) | 627.52 | -16.0 | 294.81 | -36.86 | 142.17 | 291.22 | 0 | 0 | 8473.06 | 0.19 | 86.85 | 23.65 | 1648.62 | -7.84 | 19.46 | -8.02 | 465.2 | -30.85 | 117.88 | 0.8 | 143.57 | -29.98 | 11.94 | 15.36 | 447.11 | 1.08 | 165.71 | 4.43 | 31.39 | -59.28 | 321.67 | 33.22 | 518.78 | 8.71 | -39.27 | 0 | 282.4 | 34.43 | 0.05 | 16.75 |
| 2014 (1) | 747.08 | 59.07 | 466.92 | -10.16 | 36.34 | 759.1 | 0 | 0 | 8457.01 | 22.08 | 70.24 | 184.72 | 1788.95 | -2.61 | 21.15 | -20.23 | 672.71 | 31.34 | 116.95 | 25.73 | 205.04 | 45.35 | 10.35 | -20.02 | 442.32 | 0.22 | 158.68 | 1.58 | 77.08 | -12.6 | 241.46 | 21.82 | 477.22 | 7.82 | -31.39 | 0 | 210.07 | 73.43 | 0.05 | -10.63 |
| 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) | 600.79 | -30.6 | -10.54 | 471.73 | -35.67 | -36.23 | 144.59 | -6.18 | 107.03 | 0 | 0 | 0 | 2443.17 | 3.0 | -2.94 | 33.34 | 15.72 | 39.09 | 2125.87 | 0.63 | -4.33 | 23.04 | 1.43 | -1.12 | 911.93 | 6.57 | -19.6 | 74.01 | -3.27 | -3.75 | 129.88 | -10.03 | -5.22 | 18.05 | -6.57 | 11.83 | 440.71 | 0.0 | 0.0 | 240.12 | 0.0 | 2.99 | 3.87 | 0.0 | -80.08 | 518.37 | 6.87 | 12.22 | 762.37 | 4.57 | 6.7 | 58.06 | -17.63 | 152.11 | 576.43 | 3.76 | 18.86 | 0.09 | 1.27 | 10.71 |
| 24Q2 (19) | 865.7 | 2.52 | 34.16 | 733.34 | 13.45 | -8.12 | 154.12 | 41.03 | 21.39 | 0 | 0 | 0 | 2372.09 | 18.86 | -2.73 | 28.81 | 52.35 | 37.72 | 2112.63 | 20.24 | -5.47 | 22.71 | 21.1 | 0.92 | 855.74 | -16.55 | -16.63 | 76.51 | 3.83 | 1.26 | 144.36 | -5.06 | -1.26 | 19.32 | -3.98 | 22.28 | 440.71 | 0.0 | 0.0 | 240.12 | 2.99 | 2.99 | 3.87 | -80.08 | -80.08 | 485.06 | 8.33 | 10.76 | 729.06 | 4.1 | 5.58 | 70.49 | 98.9 | 800.0 | 555.55 | 14.98 | 29.84 | 0.09 | -1.53 | 9.02 |
| 24Q1 (18) | 844.46 | 16.51 | -2.18 | 646.38 | 9.6 | -22.2 | 109.28 | -4.01 | 9.49 | 0 | 0 | 0 | 1995.71 | -17.42 | -4.72 | 18.91 | 5.88 | 35.75 | 1757.0 | -9.3 | 1.1 | 18.75 | -8.34 | 9.52 | 1025.49 | 7.83 | -13.1 | 73.69 | -1.06 | -4.6 | 152.06 | -0.52 | 14.15 | 20.12 | 37.62 | 18.84 | 440.71 | 0.0 | 0.0 | 233.14 | 0.0 | 3.26 | 19.43 | 0.0 | -76.33 | 447.75 | -5.32 | 23.79 | 700.32 | -3.47 | 4.6 | 35.44 | 1015.76 | 235.22 | 483.19 | 3.02 | 44.02 | 0.09 | -4.27 | 11.09 |
| 23Q4 (17) | 724.79 | 7.93 | -9.02 | 589.74 | -20.27 | -21.19 | 113.85 | 63.02 | -41.5 | 0 | 0 | 0 | 2416.71 | -3.99 | -2.83 | 17.86 | -25.49 | 66.29 | 1937.15 | -12.82 | 1.3 | 20.46 | -12.17 | 14.84 | 951.03 | -16.16 | -14.78 | 74.48 | -3.13 | -7.46 | 152.86 | 11.55 | 30.94 | 14.62 | -9.42 | -15.1 | 440.71 | 0.0 | 0.0 | 233.14 | 0.0 | 3.26 | 19.43 | 0.0 | -76.33 | 472.91 | 2.38 | 20.69 | 725.48 | 1.54 | 3.69 | -3.87 | -116.8 | 80.08 | 469.04 | -3.28 | 25.94 | 0.10 | 15.98 | 13.54 |
| 23Q3 (16) | 671.54 | 4.07 | -23.56 | 739.69 | -7.32 | -36.15 | 69.84 | -44.99 | -69.06 | 0 | 0 | 0 | 2517.14 | 3.22 | -13.51 | 23.97 | 14.58 | 17.5 | 2222.07 | -0.57 | -11.93 | 23.30 | 3.53 | 10.11 | 1134.31 | 10.51 | -14.48 | 76.89 | 1.76 | -7.17 | 137.03 | -6.27 | 31.75 | 16.14 | 2.15 | -10.38 | 440.71 | 0.0 | 0.0 | 233.14 | 0.0 | 3.26 | 19.43 | 0.0 | -76.33 | 461.93 | 5.48 | 21.59 | 714.5 | 3.47 | 3.89 | 23.03 | 328.7 | 245.28 | 484.96 | 13.34 | 25.45 | 0.09 | -0.28 | 1.17 |
| 23Q2 (15) | 645.26 | -25.25 | -23.96 | 798.15 | -3.94 | -23.52 | 126.96 | 27.2 | -46.35 | 0 | 0 | 0 | 2438.71 | 16.43 | -8.2 | 20.92 | 50.18 | 3.72 | 2234.83 | 28.59 | -0.2 | 22.50 | 31.41 | 24.44 | 1026.44 | -13.02 | -30.86 | 75.56 | -2.18 | -8.79 | 146.2 | 9.75 | 22.48 | 15.8 | -6.67 | -2.65 | 440.71 | 0.0 | 0.0 | 233.14 | 3.26 | 3.26 | 19.43 | -76.33 | -76.33 | 437.94 | 21.07 | 21.75 | 690.51 | 3.13 | 3.44 | -10.07 | 61.58 | 75.65 | 427.87 | 27.53 | 34.41 | 0.09 | 0.35 | 0.26 |
| 23Q1 (14) | 863.24 | 8.36 | -2.37 | 830.85 | 11.03 | -32.58 | 99.81 | -48.72 | -41.85 | 0 | 0 | 0 | 2094.59 | -15.78 | -21.8 | 13.93 | 29.7 | -35.42 | 1737.93 | -9.11 | -27.6 | 17.13 | -3.88 | -12.0 | 1180.03 | 5.74 | -13.35 | 77.24 | -4.03 | -9.17 | 133.21 | 14.11 | 34.08 | 16.93 | -1.68 | 2.73 | 440.71 | 0.0 | 0.0 | 225.77 | 0.0 | 5.8 | 82.07 | 0.0 | 12.94 | 361.71 | -7.69 | 0.1 | 669.55 | -4.31 | 3.42 | -26.21 | -34.89 | 53.48 | 335.5 | -9.91 | 10.0 | 0.09 | -2.16 | 0.75 |
| 22Q4 (13) | 796.65 | -9.32 | 5.99 | 748.32 | -35.41 | -36.81 | 194.63 | -13.77 | 21.13 | 0 | 0 | 0 | 2487.06 | -14.54 | -32.39 | 10.74 | -47.35 | -66.37 | 1912.21 | -24.21 | -34.1 | 17.82 | -15.8 | -24.13 | 1115.94 | -15.86 | -2.97 | 80.48 | -2.84 | -3.84 | 116.74 | 12.24 | 26.63 | 17.22 | -4.39 | 11.17 | 440.71 | 0.0 | 0.0 | 225.77 | 0.0 | 5.8 | 82.07 | 0.0 | 12.94 | 391.85 | 3.14 | -4.53 | 699.69 | 1.74 | 0.46 | -19.43 | -391.3 | 76.33 | 372.42 | -3.66 | 13.41 | 0.09 | 3.34 | 4.15 |
| 22Q3 (12) | 878.54 | 3.53 | 10.91 | 1158.52 | 11.01 | -7.24 | 225.71 | -4.61 | 42.65 | 0 | 0 | 0 | 2910.32 | 9.55 | -13.6 | 20.4 | 1.14 | -53.12 | 2523.03 | 12.67 | -2.0 | 21.16 | 17.01 | -1.22 | 1326.34 | -10.66 | 1.47 | 82.83 | -0.01 | 5.14 | 104.01 | -12.87 | 58.7 | 18.01 | 10.97 | 10.42 | 440.71 | 0.0 | 0.0 | 225.77 | 0.0 | 5.8 | 82.07 | 0.0 | 12.94 | 379.91 | 5.62 | 0.16 | 687.75 | 3.03 | 3.36 | 6.67 | 116.13 | 107.95 | 386.58 | 21.44 | 30.84 | 0.08 | -1.18 | 8.09 |
| 22Q2 (11) | 848.59 | -4.03 | 6.78 | 1043.64 | -15.31 | -1.85 | 236.63 | 37.87 | 161.33 | 0 | 0 | 0 | 2656.5 | -0.82 | 1.78 | 20.17 | -6.49 | -18.24 | 2239.22 | -6.72 | 9.08 | 18.08 | -7.07 | -0.08 | 1484.6 | 9.02 | 25.09 | 82.84 | -2.59 | 4.61 | 119.37 | 20.15 | 33.55 | 16.23 | -1.52 | -1.58 | 440.71 | 0.0 | 0.0 | 225.77 | 5.8 | 5.8 | 82.07 | 12.94 | 12.94 | 359.69 | -0.46 | 7.08 | 667.52 | 3.11 | 7.32 | -41.35 | 26.61 | 49.32 | 318.34 | 4.37 | 25.17 | 0.09 | 0.84 | 8.78 |
| 22Q1 (10) | 884.21 | 17.64 | 4.68 | 1232.32 | 4.06 | 43.27 | 171.63 | 6.81 | 99.66 | 0 | 0 | 0 | 2678.58 | -27.18 | -0.79 | 21.57 | -32.47 | -17.67 | 2400.49 | -17.27 | 11.2 | 19.46 | -17.13 | 2.49 | 1361.81 | 18.41 | 48.9 | 85.04 | 1.61 | 7.56 | 99.35 | 7.77 | -12.17 | 16.48 | 6.39 | 0.12 | 440.71 | 0.0 | 0.0 | 213.39 | 0.0 | 4.53 | 72.67 | 0.0 | 77.16 | 361.35 | -11.96 | 2.15 | 647.41 | -7.05 | 8.1 | -56.34 | 31.35 | 18.98 | 305.01 | -7.12 | 7.31 | 0.08 | 1.14 | 10.1 |
| 21Q4 (9) | 751.62 | -5.11 | -15.67 | 1184.22 | -5.18 | 27.56 | 160.68 | 1.55 | 79.87 | 0 | 0 | 0 | 3678.35 | 9.19 | 10.13 | 31.94 | -26.61 | -30.29 | 2901.66 | 12.71 | 24.96 | 23.48 | 9.62 | 6.07 | 1150.12 | -12.01 | 19.61 | 83.69 | 6.23 | 5.27 | 92.19 | 40.66 | -19.0 | 15.49 | -5.03 | 2.86 | 440.71 | 0.0 | 0.0 | 213.39 | 0.0 | 4.53 | 72.67 | 0.0 | 77.16 | 410.46 | 8.21 | 7.87 | 696.52 | 4.68 | 11.33 | -82.07 | 2.13 | -12.94 | 328.39 | 11.15 | 6.68 | 0.08 | 7.25 | 6.1 |
| 21Q3 (8) | 792.1 | -0.33 | -7.36 | 1248.88 | 17.46 | 61.76 | 158.23 | 74.74 | 71.99 | 0 | 0 | 0 | 3368.61 | 29.07 | 25.11 | 43.52 | 76.41 | 98.9 | 2574.47 | 25.41 | 33.53 | 21.42 | 18.36 | 9.16 | 1307.16 | 10.14 | 24.88 | 78.78 | -0.52 | 2.94 | 65.54 | -26.67 | -34.12 | 16.31 | -1.09 | 4.89 | 440.71 | 0.0 | 0.0 | 213.39 | 0.0 | 4.53 | 72.67 | 0.0 | 77.16 | 379.32 | 12.92 | 13.18 | 665.39 | 6.98 | 14.66 | -83.86 | -2.78 | -27.78 | 295.46 | 16.17 | 9.62 | 0.08 | -0.55 | -1.36 |
| 21Q2 (7) | 794.7 | -5.92 | 36.4 | 1063.26 | 23.61 | 47.87 | 90.55 | 5.34 | -9.08 | 0 | 0 | 0 | 2609.94 | -3.33 | -1.01 | 24.67 | -5.84 | 24.16 | 2052.79 | -4.91 | -5.86 | 18.10 | -4.68 | 0 | 1186.8 | 29.76 | 37.17 | 79.19 | 0.16 | 8.21 | 89.38 | -20.99 | -14.58 | 16.49 | 0.18 | 7.71 | 440.71 | 0.0 | 0.0 | 213.39 | 4.53 | 4.53 | 72.67 | 77.16 | 77.16 | 335.92 | -5.04 | 7.22 | 621.98 | 3.85 | 11.37 | -81.59 | -17.33 | -39.37 | 254.33 | -10.52 | -0.17 | 0.08 | 2.06 | 1.49 |
| 21Q1 (6) | 844.68 | -5.23 | 31.47 | 860.16 | -7.35 | 95.94 | 85.96 | -3.77 | -38.06 | 0 | 0 | 0 | 2699.92 | -19.16 | 48.31 | 26.2 | -42.82 | 333.06 | 2158.68 | -7.04 | 39.73 | 18.99 | -14.23 | 0 | 914.6 | -4.88 | 3.92 | 79.06 | -0.55 | 9.97 | 113.12 | -0.62 | 30.32 | 16.46 | 9.3 | 1.35 | 440.71 | 0.0 | 0.0 | 204.15 | 0.0 | 3.53 | 41.02 | 0.0 | -45.07 | 353.76 | -7.03 | 32.31 | 598.92 | -4.27 | 11.07 | -69.54 | 4.31 | -49.32 | 284.22 | -7.67 | 28.72 | 0.08 | -2.54 | 0.07 |
| 20Q4 (5) | 891.27 | 4.23 | 33.91 | 928.39 | 20.25 | 52.31 | 89.33 | -2.9 | -50.89 | 0 | 0 | 0 | 3339.87 | 24.05 | 24.84 | 45.82 | 109.41 | 127.51 | 2322.1 | 20.44 | 21.11 | 22.14 | 12.81 | 0 | 961.52 | -8.14 | 22.59 | 79.5 | 3.88 | 8.62 | 113.82 | 14.41 | 33.51 | 15.06 | -3.15 | -3.03 | 440.71 | 0.0 | 0.0 | 204.15 | 0.0 | 3.53 | 41.02 | 0.0 | -45.07 | 380.5 | 13.53 | 24.59 | 625.66 | 7.81 | 8.38 | -72.67 | -10.73 | -77.11 | 307.83 | 14.21 | 16.44 | 0.08 | -0.29 | 3.1 |
| 20Q3 (4) | 855.06 | 46.76 | 0.0 | 772.05 | 7.37 | 0.0 | 92.0 | -7.62 | 0.0 | 0 | 0 | 0.0 | 2692.42 | 2.12 | 0.0 | 21.88 | 10.12 | 0.0 | 1927.94 | -11.59 | 0.0 | 19.62 | 0 | 0.0 | 1046.74 | 20.99 | 0.0 | 76.53 | 4.58 | 0.0 | 99.48 | -4.92 | 0.0 | 15.55 | 1.57 | 0.0 | 440.71 | 0.0 | 0.0 | 204.15 | 0.0 | 0.0 | 41.02 | 0.0 | 0.0 | 335.15 | 6.97 | 0.0 | 580.32 | 3.91 | 0.0 | -65.63 | -12.11 | 0.0 | 269.52 | 5.79 | 0.0 | 0.08 | 2.32 | 0.0 |
