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) | 14654.3 | 9.13 | 0 | 0 | 92.93 | -51.88 | 0 | 0 | 21617.4 | -4.51 | 8384.98 | -17.51 | 2019.38 | -12.71 | 9.34 | -8.58 | 2509.97 | 13.5 | 296.17 | 7.14 | 9182.83 | 9.44 | 227.67 | -12.43 | 2593.21 | 0.01 | 3111.47 | 0.0 | 0 | 0 | 28468.8 | 22.54 | 31580.3 | 19.73 | -283.14 | 0 | 28185.66 | 22.4 | 0.01 | 39.49 |
| 2022 (9) | 13428.1 | 26.09 | 0 | 0 | 193.14 | 322.9 | 0 | 0 | 22638.9 | 42.61 | 10165.3 | 70.4 | 2313.4 | 16.66 | 10.22 | -18.2 | 2211.49 | 14.52 | 276.42 | 25.86 | 8390.96 | 36.8 | 259.99 | -3.07 | 2593.04 | 0.0 | 3111.47 | 0.0 | 31.54 | -94.68 | 23232.2 | 51.21 | 26375.2 | 38.32 | -205.06 | 0 | 23027.14 | 56.25 | 0.01 | 344.55 |
| 2021 (8) | 10649.9 | 61.32 | 1149.21 | 29.77 | 45.67 | 75.65 | 0 | 0 | 15874.2 | 18.53 | 5965.4 | 15.19 | 1983.01 | 35.79 | 12.49 | 14.56 | 1931.02 | 40.59 | 219.63 | 16.57 | 6133.8 | 139.53 | 268.22 | 4.09 | 2593.04 | 0.0 | 3111.47 | 0.0 | 593.04 | 40.33 | 15363.8 | 24.38 | 19068.3 | 20.03 | -626.09 | 0 | 14737.71 | 24.83 | 0.00 | 116.18 |
| 2020 (7) | 6601.71 | 44.97 | 885.59 | -25.28 | 26.0 | -91.82 | 0 | 0 | 13392.6 | 25.17 | 5178.85 | 50.0 | 1460.38 | 4.48 | 10.90 | -16.52 | 1373.53 | 65.52 | 188.41 | 0.76 | 2560.73 | 920.21 | 257.68 | 24.77 | 2593.04 | 0.0 | 3111.47 | 0.0 | 422.59 | 295.87 | 12352.8 | 22.12 | 15886.9 | 19.15 | -546.8 | 0 | 11806.0 | 19.99 | 0.00 | 23.48 |
| 2019 (6) | 4553.99 | -21.19 | 1185.22 | 33.54 | 318.0 | -8.88 | 0 | 0 | 10699.8 | 3.73 | 3452.64 | -1.67 | 1397.71 | 8.18 | 13.06 | 4.29 | 829.81 | -19.62 | 186.99 | 4.66 | 251.0 | -55.89 | 206.53 | 21.47 | 2593.04 | 0.0 | 3111.47 | 12.72 | 106.75 | -60.33 | 10115.1 | -5.79 | 13333.4 | -3.15 | -275.68 | 0 | 9839.42 | -7.02 | 0.00 | 4.33 |
| 2018 (5) | 5778.15 | 4.41 | 887.55 | 39.19 | 349.0 | -40.24 | 0 | 0 | 10314.7 | 5.53 | 3511.31 | 2.34 | 1291.98 | 5.63 | 12.53 | 0.09 | 1032.31 | 39.73 | 178.66 | 0.03 | 569.0 | -38.02 | 170.02 | 19.94 | 2593.04 | 0.0 | 2760.34 | 14.19 | 269.08 | 0 | 10737.1 | 8.28 | 13766.5 | 11.62 | -154.5 | 0 | 10582.6 | 9.7 | 0.00 | -12.2 |
| 2017 (4) | 5533.92 | 2.24 | 637.67 | 10.02 | 584.01 | 53.24 | 0 | 0 | 9774.47 | 3.11 | 3431.11 | 2.65 | 1223.17 | -5.4 | 12.51 | -8.26 | 738.81 | 51.76 | 178.61 | -9.54 | 918.0 | -40.05 | 141.75 | -3.01 | 2593.04 | 0.0 | 2417.23 | 16.05 | 0 | 0 | 9916.39 | 14.81 | 12333.6 | 15.05 | -269.18 | 0 | 9647.21 | 11.48 | 0.00 | -20.2 |
| 2016 (3) | 5412.54 | -3.81 | 579.58 | 46.83 | 381.1 | 62.05 | 0 | 0 | 9479.38 | 12.38 | 3342.47 | 9.03 | 1293.05 | 51.12 | 13.64 | 34.47 | 486.82 | -27.4 | 197.44 | -18.05 | 1531.16 | -20.25 | 146.15 | 3.9 | 2593.04 | 0.0 | 2082.98 | 17.26 | 0 | 0 | 8637.1 | 20.52 | 10720.1 | 19.87 | 16.64 | -85.87 | 8653.74 | 18.8 | 0.00 | -26.66 |
| 2015 (2) | 5626.89 | 56.98 | 394.74 | 9.17 | 235.18 | 0 | 0 | 0 | 8434.97 | 10.58 | 3065.74 | 16.18 | 855.65 | -25.63 | 10.14 | -32.74 | 670.52 | 1.08 | 240.92 | -14.74 | 1919.98 | -10.5 | 140.66 | 3.95 | 2593.04 | 0.0 | 1776.41 | 17.45 | 0 | 0 | 7166.53 | 29.38 | 8942.94 | 26.82 | 117.74 | -54.27 | 7284.27 | 25.66 | 0.00 | 548.93 |
| 2014 (1) | 3584.49 | 47.7 | 361.59 | 131.12 | 0 | 0 | 0 | 0 | 7628.06 | 27.77 | 2638.82 | 40.25 | 1150.48 | 59.92 | 15.08 | 25.16 | 663.38 | 76.92 | 282.56 | -0.21 | 2145.16 | 1.76 | 135.32 | 17.77 | 2592.97 | 0.0 | 1512.51 | 14.21 | 0 | 0 | 5539.15 | 44.64 | 7051.65 | 36.08 | 257.49 | 81.71 | 5796.64 | 45.96 | 0.00 | -61.46 |
| 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) | 18867.8 | 4.87 | 43.83 | 0 | 0 | 0 | 588.05 | 154.84 | 692.52 | 0 | 0 | 0 | 7596.92 | 12.8 | 38.95 | 3252.58 | 31.23 | 54.15 | 2499.74 | 18.92 | 12.18 | 9.43 | 9.36 | -8.53 | 2928.84 | 7.48 | 11.75 | 309.68 | 4.62 | 7.07 | 9361.64 | -3.92 | -0.14 | 220.83 | -1.55 | -5.67 | 2593.27 | -0.0 | 0.0 | 3111.47 | 0.0 | 0.0 | 0 | 0 | -100.0 | 33462.3 | 6.99 | 24.76 | 36573.8 | 6.36 | 21.49 | 9.22 | -96.39 | -89.3 | 33471.52 | 6.16 | 24.39 | 0.01 | 5.42 | 9.34 |
| 24Q2 (19) | 17991.3 | 5.94 | 40.92 | 0 | 0 | 0 | 230.75 | 84.6 | 183.97 | 0 | 0 | 0 | 6735.1 | 13.64 | 40.07 | 2478.46 | 9.92 | 36.33 | 2102.1 | 4.07 | 10.04 | 8.62 | -4.15 | 0.55 | 2724.91 | 2.01 | 16.28 | 296.0 | -5.03 | 10.26 | 9743.44 | 0.91 | 7.39 | 224.31 | 0.86 | -5.95 | 2593.36 | 0.0 | 0.01 | 3111.47 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 31275.3 | 5.82 | 23.01 | 34386.8 | 4.37 | 19.51 | 255.4 | 134.51 | 243.68 | 31530.7 | 6.3 | 24.88 | 0.01 | -8.01 | 44.27 |
| 24Q1 (18) | 16982.0 | 15.88 | 22.59 | 0 | 0 | 0 | 125.0 | 34.51 | 55.47 | 0 | 0 | 0 | 5926.44 | -5.26 | 16.52 | 2254.85 | -5.54 | 8.94 | 2019.8 | 0.02 | 36.43 | 8.99 | -3.72 | 38.6 | 2671.23 | 6.42 | 23.63 | 311.68 | 5.24 | 9.43 | 9655.6 | 5.15 | 12.96 | 222.39 | -2.32 | -8.47 | 2593.36 | 0.01 | 0.01 | 3111.47 | 0.0 | 0.0 | 280.21 | 0 | 37.9 | 29554.0 | 3.81 | 21.03 | 32945.6 | 4.32 | 18.8 | 108.91 | 138.47 | 144.88 | 29662.91 | 5.24 | 22.7 | 0.01 | 17.01 | 72.52 |
| 23Q4 (17) | 14654.3 | 11.71 | 9.13 | 0 | 0 | 0 | 92.93 | 25.24 | -51.88 | 0 | 0 | 0 | 6255.29 | 14.41 | -0.0 | 2387.12 | 13.13 | -19.33 | 2019.38 | -9.37 | -12.71 | 9.34 | -9.37 | -8.58 | 2509.97 | -4.23 | 13.5 | 296.17 | 2.4 | 7.14 | 9182.83 | -2.05 | 9.44 | 227.67 | -2.75 | -12.43 | 2593.21 | 0.0 | 0.01 | 3111.47 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 28468.8 | 6.14 | 22.54 | 31580.3 | 4.9 | 19.73 | -283.14 | -428.58 | -38.08 | 28185.66 | 4.75 | 22.4 | 0.01 | -3.64 | 39.49 |
| 23Q3 (16) | 13118.1 | 2.75 | 1.22 | 0 | 0 | 0 | 74.2 | -8.69 | -68.33 | 0 | 0 | 0 | 5467.33 | 13.7 | -10.83 | 2110.0 | 16.06 | -24.88 | 2228.24 | 16.65 | -14.8 | 10.31 | 20.23 | -18.16 | 2620.9 | 11.85 | 20.04 | 289.22 | 7.74 | 8.47 | 9374.92 | 3.33 | 10.89 | 234.11 | -1.84 | -12.34 | 2593.21 | 0.0 | 0.01 | 3111.47 | 0.0 | 0.0 | 172.28 | -26.98 | -50.87 | 26821.6 | 5.49 | 29.79 | 30105.3 | 4.63 | 24.77 | 86.17 | 148.48 | 352.03 | 26907.77 | 6.57 | 30.42 | 0.01 | 39.1 | 39.22 |
| 23Q2 (15) | 12767.2 | -7.83 | 1.88 | 0 | 0 | -100.0 | 81.26 | 1.07 | -52.37 | 0 | 0 | 0 | 4808.41 | -5.46 | -9.98 | 1817.99 | -12.17 | -23.3 | 1910.27 | 29.03 | -13.98 | 8.57 | 32.12 | -27.49 | 2343.33 | 8.45 | 7.77 | 268.45 | -5.75 | 12.8 | 9073.21 | 6.15 | 19.82 | 238.5 | -1.84 | -12.35 | 2593.21 | 0.0 | 0.01 | 3111.47 | 0.0 | 0.0 | 235.94 | 16.11 | -49.87 | 25425.7 | 4.13 | 37.82 | 28773.1 | 3.75 | 30.6 | -177.76 | 26.75 | 49.8 | 25247.94 | 4.44 | 39.53 | 0.01 | 10.0 | -7.2 |
| 23Q1 (14) | 13852.3 | 3.16 | 20.29 | 0 | 0 | -100.0 | 80.4 | -58.37 | -52.12 | 0 | 0 | 0 | 5086.33 | -18.69 | 3.58 | 2069.87 | -30.05 | 2.1 | 1480.48 | -36.0 | -30.63 | 6.49 | -36.5 | -47.82 | 2160.68 | -2.3 | 7.97 | 284.83 | 3.04 | 18.09 | 8547.85 | 1.87 | 35.09 | 242.97 | -6.55 | -5.16 | 2593.21 | 0.01 | 0.0 | 3111.47 | 0.0 | 0.0 | 203.2 | 544.26 | -67.54 | 24418.2 | 5.1 | 46.7 | 27732.9 | 5.15 | 36.06 | -242.69 | -18.35 | 48.9 | 24175.51 | 4.99 | 49.51 | 0.00 | -5.39 | 56.36 |
| 22Q4 (13) | 13428.1 | 3.61 | 26.09 | 0 | 0 | -100.0 | 193.14 | -17.56 | 322.9 | 0 | 0 | 0 | 6255.32 | 2.02 | 42.75 | 2959.04 | 5.35 | 78.01 | 2313.4 | -11.55 | 16.66 | 10.22 | -18.87 | -18.2 | 2211.49 | 1.29 | 14.52 | 276.42 | 3.67 | 25.86 | 8390.96 | -0.75 | 36.8 | 259.99 | -2.65 | -3.07 | 2593.04 | 0.0 | 0.0 | 3111.47 | 0.0 | 0.0 | 31.54 | -91.01 | -94.68 | 23232.2 | 12.42 | 51.21 | 26375.2 | 9.32 | 38.32 | -205.06 | -499.77 | 67.25 | 23027.14 | 11.61 | 56.25 | 0.01 | -3.83 | 344.55 |
| 22Q3 (12) | 12960.1 | 3.42 | 51.79 | 0 | -100.0 | -100.0 | 234.27 | 37.33 | 0 | 0 | 0 | 0 | 6131.43 | 14.79 | 47.86 | 2808.66 | 18.5 | 79.75 | 2615.38 | 17.77 | 39.73 | 12.59 | 6.52 | 1.66 | 2183.36 | 0.41 | 19.81 | 266.63 | 12.04 | 30.35 | 8454.41 | 11.65 | 82.52 | 267.07 | -1.84 | 4.15 | 2593.04 | 0.0 | 0.0 | 3111.47 | 0.0 | 0.0 | 350.65 | -25.5 | -40.16 | 20665.6 | 12.01 | 43.36 | 24127.7 | 9.52 | 33.21 | -34.19 | 90.34 | 94.23 | 20631.41 | 14.02 | 49.26 | 0.01 | -7.28 | 370.86 |
| 22Q2 (11) | 12531.9 | 8.82 | 67.54 | 1155.85 | -20.04 | -17.07 | 170.59 | 1.59 | 0 | 0 | 0 | 0 | 5341.41 | 8.77 | 43.53 | 2370.27 | 16.92 | 76.41 | 2220.69 | 4.05 | 24.58 | 11.82 | -4.93 | -3.65 | 2174.38 | 8.65 | 27.58 | 237.98 | -1.33 | 23.07 | 7572.09 | 19.67 | 83.06 | 272.09 | 6.2 | 2.54 | 2593.04 | -0.01 | 0.0 | 3111.47 | 0.0 | 0.0 | 470.67 | -24.82 | -2.74 | 18449.1 | 10.84 | 34.98 | 22031.3 | 8.09 | 27.62 | -354.1 | 25.44 | 39.57 | 18095.0 | 11.9 | 38.32 | 0.01 | 85.35 | 412.87 |
| 22Q1 (10) | 11515.9 | 8.13 | 73.24 | 1445.51 | 25.78 | 5.42 | 167.92 | 267.68 | 0 | 0 | 0 | 0 | 4910.76 | 12.07 | 35.5 | 2027.33 | 21.96 | 45.13 | 2134.28 | 7.63 | 27.44 | 12.44 | -0.44 | 3.3 | 2001.19 | 3.63 | 29.47 | 241.19 | 9.82 | 18.84 | 6327.38 | 3.16 | 126.41 | 256.2 | -4.48 | 2.43 | 2593.18 | 0.01 | 0.01 | 3111.47 | 0.0 | 0.0 | 626.09 | 5.57 | 14.5 | 16645.1 | 8.34 | 28.29 | 20382.6 | 6.89 | 22.55 | -474.93 | 24.14 | 1.86 | 16170.17 | 9.72 | 29.46 | 0.00 | 168.98 | 185.56 |
| 21Q4 (9) | 10649.9 | 24.73 | 61.32 | 1149.21 | -3.3 | 29.77 | 45.67 | 0 | 75.65 | 0 | 0 | 0 | 4381.89 | 5.67 | 21.2 | 1662.32 | 6.38 | 16.44 | 1983.01 | 5.95 | 35.79 | 12.49 | 0.83 | 14.56 | 1931.02 | 5.96 | 40.59 | 219.63 | 7.37 | 16.57 | 6133.8 | 32.42 | 139.53 | 268.22 | 4.59 | 4.09 | 2593.04 | 0.0 | 0.0 | 3111.47 | 0.0 | 0.0 | 593.04 | 1.21 | 40.33 | 15363.8 | 6.58 | 24.38 | 19068.3 | 5.28 | 20.03 | -626.09 | -5.57 | -14.5 | 14737.71 | 6.62 | 24.83 | 0.00 | 1.86 | 116.18 |
| 21Q3 (8) | 8538.12 | 14.15 | 41.31 | 1188.44 | -14.73 | -23.51 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4146.7 | 11.43 | 16.34 | 1562.58 | 16.3 | 13.8 | 1871.68 | 5.0 | 15.13 | 12.39 | 0.95 | -1.32 | 1822.34 | 6.92 | 66.41 | 204.55 | 5.78 | 15.56 | 4632.05 | 11.98 | 103.14 | 256.44 | -3.36 | -2.64 | 2593.04 | 0.0 | 0.0 | 3111.47 | 0.0 | 0.0 | 585.94 | 21.08 | 59.4 | 14415.3 | 5.47 | 23.62 | 18112.7 | 4.92 | 19.64 | -593.04 | -1.21 | -40.33 | 13822.26 | 5.66 | 22.99 | 0.00 | 0.99 | 118.68 |
| 21Q2 (7) | 7479.82 | 12.52 | 59.96 | 1393.81 | 1.65 | -17.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3721.45 | 2.69 | 19.78 | 1343.59 | -3.82 | 11.2 | 1782.6 | 6.44 | 19.16 | 12.27 | 1.93 | 0 | 1704.39 | 10.27 | 98.67 | 193.37 | -4.72 | 13.91 | 4136.36 | 48.01 | 401.74 | 265.35 | 6.08 | -3.14 | 2593.04 | 0.0 | 0.0 | 3111.47 | 0.0 | 0.0 | 483.93 | -11.5 | 94.56 | 13667.8 | 5.34 | 23.64 | 17263.2 | 3.79 | 19.76 | -585.94 | -21.08 | -59.4 | 13081.86 | 4.73 | 22.41 | 0.00 | 3.2 | 125.88 |
| 21Q1 (6) | 6647.28 | 0.69 | 54.31 | 1371.24 | 54.84 | -1.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3624.1 | 0.24 | 16.68 | 1396.9 | -2.15 | 19.41 | 1674.79 | 14.68 | 14.38 | 12.04 | 10.41 | 0 | 1545.68 | 12.53 | 97.46 | 202.95 | 7.72 | 4.71 | 2794.62 | 9.13 | 501.32 | 250.13 | -2.93 | -8.15 | 2593.04 | 0.0 | 0.0 | 3111.47 | 0.0 | 0.0 | 546.8 | 29.39 | 98.35 | 12974.4 | 5.03 | 23.95 | 16632.7 | 4.69 | 20.05 | -483.93 | 11.5 | -94.56 | 12490.47 | 5.8 | 22.23 | 0.00 | 103.63 | 133.38 |
| 20Q4 (5) | 6601.71 | 9.26 | 44.97 | 885.59 | -43.0 | -25.28 | 26.0 | 0.0 | -91.82 | 0 | 0 | 0 | 3615.33 | 1.43 | 13.96 | 1427.66 | 3.97 | 23.04 | 1460.38 | -10.17 | 4.48 | 10.90 | -13.14 | 0 | 1373.53 | 25.43 | 65.52 | 188.41 | 6.44 | 0.76 | 2560.73 | 12.3 | 920.21 | 257.68 | -2.17 | 24.77 | 2593.04 | 0.0 | 0.0 | 3111.47 | 0.0 | 0.0 | 422.59 | 14.97 | 295.87 | 12352.8 | 5.94 | 22.12 | 15886.9 | 4.93 | 19.15 | -546.8 | -29.39 | -98.35 | 11806.0 | 5.05 | 19.99 | 0.00 | 3.04 | 23.48 |
| 20Q3 (4) | 6041.95 | 29.21 | 0.0 | 1553.78 | -8.36 | 0.0 | 26.0 | -79.69 | 0.0 | 0 | 0 | 0.0 | 3564.26 | 14.72 | 0.0 | 1373.1 | 13.65 | 0.0 | 1625.78 | 8.68 | 0.0 | 12.55 | 0 | 0.0 | 1095.09 | 27.65 | 0.0 | 177.01 | 4.27 | 0.0 | 2280.27 | 176.6 | 0.0 | 263.4 | -3.85 | 0.0 | 2593.04 | 0.0 | 0.0 | 3111.47 | 0.0 | 0.0 | 367.58 | 47.78 | 0.0 | 11660.7 | 5.48 | 0.0 | 15139.8 | 5.03 | 0.0 | -422.59 | -14.97 | 0.0 | 11238.11 | 5.16 | 0.0 | 0.00 | 4.32 | 0.0 |
