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) | 529.51 | 34.32 | 176.73 | 41.46 | 112.4 | 22.53 | 0 | 0 | 1076.09 | -11.13 | 174.69 | -23.15 | 204.6 | -8.1 | 19.01 | 3.41 | 270.93 | 0.55 | 54.21 | 57.91 | 633.34 | 39.7 | 922.63 | 27.82 | 42.35 | 0.47 | 125.86 | 17.69 | 6.11 | -93.84 | 774.27 | 36.61 | 906.24 | 17.26 | -4.58 | 0 | 769.69 | 35.33 | 0.01 | 762.35 |
| 2022 (9) | 394.21 | 0.75 | 124.93 | -51.96 | 91.73 | 1003.85 | 0 | 0 | 1210.87 | -0.89 | 227.3 | -0.76 | 222.63 | -0.17 | 18.39 | 0.73 | 269.45 | 6.93 | 34.33 | 107.68 | 453.37 | 3.34 | 721.8 | 8.65 | 42.15 | -15.0 | 106.94 | 24.05 | 99.12 | 115.71 | 566.79 | 12.14 | 772.84 | 21.21 | 1.96 | 0 | 568.75 | 38.48 | 0.00 | -99.15 |
| 2021 (8) | 391.26 | 70.97 | 260.05 | -31.66 | 8.31 | -45.33 | 0 | 0 | 1221.79 | 80.55 | 229.03 | 90.68 | 223.0 | 59.15 | 18.25 | -11.85 | 251.98 | 73.5 | 16.53 | -68.44 | 438.7 | 14.14 | 664.35 | 12.52 | 49.59 | -0.22 | 86.21 | 17.6 | 45.95 | 55.97 | 505.45 | 37.63 | 637.62 | 35.66 | -94.74 | 0 | 410.71 | 26.45 | 0.20 | 35741.64 |
| 2020 (7) | 228.85 | 41.68 | 380.52 | 104.13 | 15.2 | 0 | 0 | 0 | 676.72 | 63.83 | 120.11 | 72.94 | 140.12 | 42.08 | 20.71 | -13.27 | 145.23 | 155.73 | 52.37 | -13.31 | 384.36 | 174.27 | 590.45 | 127.86 | 49.7 | 15.5 | 73.31 | 10.74 | 29.46 | 78.76 | 367.25 | 10.57 | 470.02 | 13.31 | -42.44 | 0 | 324.81 | 5.78 | 0.00 | 0 |
| 2019 (6) | 161.53 | -20.78 | 186.41 | -21.24 | 0 | 0 | 0 | 0 | 413.07 | -46.46 | 69.45 | -79.48 | 98.62 | -50.2 | 23.87 | -6.99 | 56.79 | -44.76 | 60.41 | -2.66 | 140.14 | 55.71 | 259.13 | -1.1 | 43.03 | 0.75 | 66.2 | 104.57 | 16.48 | 276.26 | 332.13 | -32.87 | 414.8 | -21.96 | -25.08 | 0 | 307.05 | -36.39 | 0.00 | 0 |
| 2018 (5) | 203.89 | 253.91 | 236.68 | 34.29 | 0 | 0 | 0 | 0 | 771.56 | 139.18 | 338.39 | 394.22 | 198.05 | 68.65 | 25.67 | -29.49 | 102.8 | 111.0 | 62.06 | 78.33 | 90.0 | 63.64 | 262.02 | 1113.06 | 42.71 | 21.82 | 32.36 | 26.85 | 4.38 | -74.59 | 494.79 | 146.21 | 531.52 | 118.1 | -12.1 | 0 | 482.69 | 137.28 | 0.00 | -49.24 |
| 2017 (4) | 57.61 | -24.4 | 176.25 | 38.59 | 0 | 0 | 0 | 0 | 322.59 | 16.11 | 68.47 | 73.17 | 117.43 | 28.21 | 36.40 | 10.43 | 48.72 | 2.03 | 34.8 | 37.71 | 55.0 | 52.78 | 21.6 | 3.8 | 35.06 | -32.77 | 25.51 | 18.38 | 17.24 | 293.61 | 200.96 | 13.79 | 243.71 | 20.33 | 2.47 | 0 | 203.43 | 24.23 | 0.00 | -30.48 |
| 2016 (3) | 76.2 | 12.82 | 127.17 | 26.42 | 0 | 0 | 0.78 | 0 | 277.84 | 0.98 | 39.54 | 8.93 | 91.59 | 4.6 | 32.97 | 3.58 | 47.75 | -9.87 | 25.27 | -3.99 | 36.0 | 44.0 | 20.81 | -13.18 | 52.15 | -19.97 | 21.55 | 20.26 | 4.38 | 0.0 | 176.61 | 13.97 | 202.54 | 14.26 | -12.86 | 0 | 163.75 | 1.69 | 0.00 | 13.0 |
| 2015 (2) | 67.54 | 5.32 | 100.59 | 14.78 | 0 | 0 | 0 | 0 | 275.13 | 1.8 | 36.3 | -6.1 | 87.56 | 6.0 | 31.82 | 4.13 | 52.98 | -3.78 | 26.32 | -9.52 | 25.0 | -60.94 | 23.97 | -4.23 | 65.16 | -2.44 | 17.92 | 27.45 | 4.38 | 0.0 | 154.96 | 10.19 | 177.26 | 11.44 | 6.07 | -38.38 | 161.03 | 7.01 | 0.00 | -10.44 |
| 2014 (1) | 64.13 | -55.31 | 87.64 | 56.89 | 0 | 0 | 0 | 0 | 270.27 | 9.27 | 38.66 | 166.62 | 82.6 | 25.32 | 30.56 | 14.69 | 55.06 | 17.85 | 29.09 | 4.79 | 64.0 | -13.51 | 25.03 | -5.08 | 66.79 | -56.73 | 14.06 | 11.5 | 4.38 | -62.94 | 140.63 | 42.19 | 159.07 | 28.98 | 9.85 | 270.3 | 150.48 | 48.17 | 0.00 | 21.75 |
| 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) | 473.45 | -13.07 | -27.32 | 125.53 | -15.2 | -30.54 | 20.68 | -77.69 | -82.64 | 0 | 0 | 0 | 317.38 | 1.02 | 15.85 | 56.49 | 3.59 | 16.23 | 228.32 | -3.13 | 7.95 | 19.18 | -6.66 | -1.07 | 267.98 | 1.25 | 6.77 | 110.24 | 0.46 | 102.95 | 717.25 | -2.27 | 48.0 | 945.36 | -1.36 | 24.18 | 51.88 | 2.23 | 22.62 | 143.39 | 0.0 | 13.93 | 8.7 | 0.0 | 42.39 | 818.71 | 7.41 | 12.78 | 970.79 | 6.17 | 13.16 | 48.37 | -30.16 | -27.03 | 867.08 | 4.28 | 9.45 | 0.01 | -5.32 | -8.33 |
| 24Q2 (19) | 544.64 | 15.4 | -3.11 | 148.03 | -10.56 | 16.36 | 92.68 | 81.94 | 9.86 | 0 | 0 | 0 | 314.18 | 10.22 | 17.42 | 54.53 | 18.31 | 46.55 | 235.69 | 10.02 | 16.94 | 20.55 | 5.55 | 14.7 | 264.66 | -0.42 | 4.07 | 109.73 | 114.4 | 106.53 | 733.91 | 11.63 | 41.76 | 958.36 | 1.14 | 29.41 | 50.75 | 19.81 | 20.23 | 143.39 | 13.93 | 13.93 | 8.7 | 42.39 | 42.39 | 762.26 | 3.54 | 12.51 | 914.35 | 5.32 | 12.95 | 69.26 | 33.78 | 310.07 | 831.52 | 5.52 | 19.74 | 0.01 | -3.68 | -5.59 |
| 24Q1 (18) | 471.94 | -10.87 | 0.7 | 165.51 | -6.35 | 50.07 | 50.94 | -54.68 | -45.49 | 0 | 0 | 0 | 285.05 | 4.18 | 9.23 | 46.09 | -3.11 | 11.54 | 214.22 | 4.7 | 5.74 | 19.47 | 2.41 | 12.49 | 265.78 | -1.9 | 5.07 | 51.18 | -5.59 | 51.38 | 657.43 | 3.8 | 32.72 | 947.52 | 2.7 | 32.28 | 42.36 | 0.02 | 0.36 | 125.86 | 0.0 | 17.69 | 6.11 | 0.0 | -93.84 | 736.23 | -4.91 | 30.02 | 868.2 | -4.2 | 12.42 | 51.77 | 1230.35 | 2162.55 | 788.0 | 2.38 | 39.79 | 0.01 | -0.35 | 749.59 |
| 23Q4 (17) | 529.51 | -18.71 | 34.32 | 176.73 | -2.21 | 41.46 | 112.4 | -5.64 | 22.53 | 0 | 0 | 0 | 273.61 | -0.13 | -5.11 | 47.57 | -2.12 | 14.27 | 204.6 | -3.27 | -8.1 | 19.01 | -1.94 | 3.41 | 270.93 | 7.94 | 0.55 | 54.21 | -0.2 | 57.91 | 633.34 | 30.68 | 39.7 | 922.63 | 21.19 | 27.82 | 42.35 | 0.09 | 0.47 | 125.86 | 0.0 | 17.69 | 6.11 | 0.0 | -93.84 | 774.27 | 6.66 | 36.61 | 906.24 | 5.63 | 17.26 | -4.58 | -106.91 | -333.67 | 769.69 | -2.85 | 35.33 | 0.01 | 0.88 | 762.35 |
| 23Q3 (16) | 651.38 | 15.87 | 75.73 | 180.72 | 42.05 | -20.73 | 119.12 | 41.2 | 37.68 | 0 | 0 | 0 | 273.96 | 2.39 | -11.04 | 48.6 | 30.61 | -24.03 | 211.51 | 4.95 | -12.65 | 19.39 | 8.22 | -2.97 | 250.99 | -1.31 | -12.77 | 54.32 | 2.24 | 62.05 | 484.64 | -6.39 | 7.59 | 761.29 | 2.8 | 2.84 | 42.31 | 0.24 | 0.43 | 125.86 | 0.0 | 17.69 | 6.11 | 0.0 | -93.84 | 725.94 | 7.15 | 39.01 | 857.91 | 5.98 | 17.8 | 66.29 | 292.48 | 108.92 | 792.23 | 14.09 | 43.01 | 0.01 | -2.5 | 752.16 |
| 23Q2 (15) | 562.15 | 19.95 | 57.5 | 127.22 | 15.35 | -48.42 | 84.36 | -9.73 | 2.39 | 0 | 0 | 0 | 267.57 | 2.53 | -14.57 | 37.21 | -9.95 | -37.22 | 201.54 | -0.52 | -22.05 | 17.92 | 3.51 | -14.31 | 254.31 | 0.54 | -11.77 | 53.13 | 57.14 | 62.53 | 517.71 | 4.51 | 19.75 | 740.54 | 3.39 | 5.36 | 42.21 | 0.0 | -22.42 | 125.86 | 17.69 | 17.69 | 6.11 | -93.84 | -93.84 | 677.53 | 19.66 | 35.71 | 809.5 | 4.82 | 14.77 | 16.89 | 772.91 | 147.7 | 694.42 | 23.19 | 49.71 | 0.01 | 766.76 | 754.27 |
| 23Q1 (14) | 468.66 | 18.89 | 9.26 | 110.29 | -11.72 | -39.8 | 93.45 | 1.88 | 946.47 | 0 | 0 | 0 | 260.96 | -9.5 | -13.4 | 41.32 | -0.74 | -33.8 | 202.6 | -9.0 | -15.79 | 17.31 | -5.86 | -10.59 | 252.95 | -6.12 | -3.17 | 33.81 | -1.51 | 94.76 | 495.36 | 9.26 | -0.37 | 716.29 | -0.76 | 5.02 | 42.21 | 0.14 | -22.42 | 106.94 | 0.0 | 24.05 | 99.12 | 0.0 | 115.71 | 566.23 | -0.1 | 10.19 | 772.29 | -0.07 | 19.54 | -2.51 | -228.06 | 95.71 | 563.72 | -0.88 | 23.8 | 0.00 | 1.15 | -44.55 |
| 22Q4 (13) | 394.21 | 6.35 | 0.75 | 124.93 | -45.2 | -51.96 | 91.73 | 6.02 | 1003.85 | 0 | 0 | 0 | 288.35 | -6.36 | -0.27 | 41.63 | -34.92 | -12.1 | 222.63 | -8.05 | -0.17 | 18.39 | -8.0 | 0.74 | 269.45 | -6.36 | 6.93 | 34.33 | 2.42 | 107.68 | 453.37 | 0.65 | 3.34 | 721.8 | -2.5 | 8.65 | 42.15 | 0.05 | -15.0 | 106.94 | 0.0 | 24.05 | 99.12 | 0.0 | 115.71 | 566.79 | 8.53 | 12.14 | 772.84 | 6.12 | 21.21 | 1.96 | -93.82 | 102.07 | 568.75 | 2.67 | 38.48 | 0.00 | -0.31 | -99.15 |
| 22Q3 (12) | 370.67 | 3.85 | 0.43 | 227.97 | -7.57 | -28.21 | 86.52 | 5.01 | 1009.23 | 0 | 0 | 0 | 307.95 | -1.68 | -7.48 | 63.97 | 7.93 | -6.34 | 242.13 | -6.35 | -5.67 | 19.98 | -4.43 | -10.09 | 287.74 | -0.17 | 23.55 | 33.52 | 2.54 | 92.64 | 450.44 | 4.19 | 12.03 | 740.3 | 5.32 | 10.79 | 42.13 | -22.57 | -15.04 | 106.94 | 0.0 | 24.05 | 99.12 | 0.0 | 115.71 | 522.22 | 4.6 | 14.29 | 728.27 | 3.26 | 23.63 | 31.73 | 189.61 | 134.88 | 553.95 | 19.43 | 51.37 | 0.00 | -2.26 | -99.25 |
| 22Q2 (11) | 356.92 | -16.79 | 6.48 | 246.65 | 34.63 | -35.52 | 82.39 | 822.62 | 979.82 | 0 | 0 | 0 | 313.22 | 3.94 | -1.99 | 59.27 | -5.05 | -6.38 | 258.55 | 7.46 | 5.28 | 20.91 | 8.01 | -11.32 | 288.22 | 10.33 | 37.41 | 32.69 | 88.31 | 92.18 | 432.31 | -13.05 | 18.25 | 702.88 | 3.06 | 5.03 | 54.41 | 0.0 | 9.06 | 106.94 | 24.05 | 45.87 | 99.12 | 115.71 | 236.46 | 499.25 | -2.85 | 13.24 | 705.3 | 9.17 | 29.73 | -35.41 | 39.49 | 57.85 | 463.84 | 1.86 | 29.97 | 0.00 | -43.74 | -99.28 |
| 22Q1 (10) | 428.93 | 9.63 | 37.02 | 183.21 | -29.55 | -54.86 | 8.93 | 7.46 | 14.63 | 0 | 0 | 0 | 301.34 | 4.23 | 7.52 | 62.42 | 31.8 | 24.72 | 240.6 | 7.89 | 6.57 | 19.36 | 6.06 | -26.54 | 261.23 | 3.67 | 35.91 | 17.36 | 5.02 | -8.58 | 497.22 | 13.34 | 12.25 | 682.03 | 2.66 | -2.59 | 54.41 | 9.72 | 9.06 | 86.21 | 0.0 | 17.6 | 45.95 | 0.0 | 55.97 | 513.87 | 1.67 | 23.12 | 646.03 | 1.32 | 24.2 | -58.52 | 38.23 | -22.3 | 455.35 | 10.87 | 23.22 | 0.00 | -98.45 | -98.65 |
| 21Q4 (9) | 391.26 | 6.0 | 70.97 | 260.05 | -18.11 | -31.66 | 8.31 | 6.54 | -45.33 | 0 | 0 | 0 | 289.12 | -13.13 | 30.09 | 47.36 | -30.66 | 27.93 | 223.0 | -13.12 | 59.15 | 18.25 | -17.88 | -11.85 | 251.98 | 8.19 | 73.5 | 16.53 | -5.0 | -68.44 | 438.7 | 9.11 | 14.14 | 664.35 | -0.58 | 12.52 | 49.59 | 0.0 | -0.22 | 86.21 | 0.0 | 17.6 | 45.95 | 0.0 | 55.97 | 505.45 | 10.62 | 37.63 | 637.62 | 8.24 | 35.66 | -94.74 | -4.14 | -123.23 | 410.71 | 12.23 | 26.45 | 0.20 | -12.12 | 35741.64 |
| 21Q3 (8) | 369.1 | 10.11 | 56.72 | 317.57 | -16.98 | -18.93 | 7.8 | 2.23 | 3800.0 | 0 | 0 | 0 | 332.83 | 4.15 | 51.61 | 68.3 | 7.88 | 156.19 | 256.69 | 4.52 | 94.99 | 22.23 | -5.73 | -6.36 | 232.9 | 11.04 | 68.06 | 17.4 | 2.29 | -72.58 | 402.07 | 9.98 | -2.26 | 668.22 | -0.15 | 12.58 | 49.59 | -0.6 | -0.2 | 86.21 | 17.6 | 17.6 | 45.95 | 55.97 | 55.97 | 456.92 | 3.64 | 38.03 | 589.09 | 8.36 | 35.8 | -90.97 | -8.28 | -113.59 | 365.95 | 2.54 | 26.87 | 0.23 | -5.41 | 43853.58 |
| 21Q2 (7) | 335.2 | 7.08 | 14.25 | 382.52 | -5.74 | 18.44 | 7.63 | -2.05 | 0 | 0 | 0 | 0 | 319.58 | 14.03 | 137.25 | 63.31 | 26.49 | 92.14 | 245.59 | 8.78 | 56.38 | 23.58 | -10.52 | 0 | 209.75 | 9.13 | 42.28 | 17.01 | -10.43 | -73.47 | 365.59 | -17.46 | -18.33 | 669.22 | -4.42 | 15.35 | 49.89 | 0.0 | 0.6 | 73.31 | 0.0 | 0.0 | 29.46 | 0.0 | 0.0 | 440.89 | 5.63 | 44.84 | 543.66 | 4.52 | 33.52 | -84.01 | -75.57 | -107.18 | 356.88 | -3.42 | 35.26 | 0.24 | 5.36 | 58358.2 |
| 21Q1 (6) | 313.05 | 36.79 | 20.17 | 405.83 | 6.65 | 30.4 | 7.79 | -48.75 | 0 | 0 | 0 | 0 | 280.26 | 26.1 | 179.62 | 50.05 | 35.2 | 112.98 | 225.76 | 61.12 | 126.73 | 26.35 | 27.26 | 0 | 192.21 | 32.35 | 213.86 | 18.99 | -63.74 | -68.5 | 442.95 | 15.24 | 456.75 | 700.16 | 18.58 | 170.98 | 49.89 | 0.38 | 15.94 | 73.31 | 0.0 | 10.74 | 29.46 | 0.0 | 78.76 | 417.38 | 13.65 | 43.16 | 520.16 | 10.67 | 39.0 | -47.85 | -12.75 | -74.7 | 369.53 | 13.77 | 39.89 | 0.23 | 40823.72 | 55929.46 |
| 20Q4 (5) | 228.85 | -2.83 | 41.68 | 380.52 | -2.86 | 104.13 | 15.2 | 7500.0 | 0 | 0 | 0 | 0 | 222.25 | 1.24 | 121.89 | 37.02 | 38.86 | 314.56 | 140.12 | 6.44 | 42.08 | 20.71 | -12.76 | 0 | 145.23 | 4.8 | 155.73 | 52.37 | -17.48 | -13.31 | 384.36 | -6.56 | 174.27 | 590.45 | -0.52 | 127.86 | 49.7 | 0.02 | 15.5 | 73.31 | 0.0 | 10.74 | 29.46 | 0.0 | 78.76 | 367.25 | 10.94 | 10.57 | 470.02 | 8.35 | 13.31 | -42.44 | 0.35 | -69.22 | 324.81 | 12.61 | 5.78 | 0.00 | 7.77 | 0 |
| 20Q3 (4) | 235.51 | -19.73 | 0.0 | 391.71 | 21.28 | 0.0 | 0.2 | 0 | 0.0 | 0 | 0 | 0.0 | 219.53 | 62.98 | 0.0 | 26.66 | -19.09 | 0.0 | 131.64 | -16.18 | 0.0 | 23.74 | 0 | 0.0 | 138.58 | -6.0 | 0.0 | 63.46 | -1.01 | 0.0 | 411.35 | -8.1 | 0.0 | 593.55 | 2.31 | 0.0 | 49.69 | 0.2 | 0.0 | 73.31 | 0.0 | 0.0 | 29.46 | 0.0 | 0.0 | 331.03 | 8.75 | 0.0 | 433.8 | 6.54 | 0.0 | -42.59 | -5.03 | 0.0 | 288.44 | 9.32 | 0.0 | 0.00 | 25.8 | 0.0 |
