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) | 281.33 | -33.73 | 443.74 | -9.9 | 28.91 | 773.41 | 0 | 0 | 5147.46 | -4.98 | 61.31 | 0.03 | 922.07 | 3.02 | 17.91 | 8.42 | 598.96 | 17.43 | 54.84 | 1135.14 | 29.92 | -76.69 | 5.83 | -40.21 | 358.75 | 0.0 | 133.7 | 4.88 | 14.48 | -46.67 | 81.64 | 20.68 | 229.82 | 3.4 | -6.48 | 0 | 75.16 | 41.36 | -0.01 | 0 |
| 2022 (9) | 424.51 | 22.03 | 492.49 | -10.45 | 3.31 | -95.43 | 0 | 0 | 5417.51 | 4.24 | 61.29 | -6.26 | 895.07 | -13.77 | 16.52 | -17.27 | 510.05 | -18.28 | 4.44 | 48.0 | 128.33 | 238.51 | 9.75 | 0.83 | 358.75 | 0.0 | 127.48 | 5.42 | 27.15 | 42.74 | 67.65 | -3.77 | 222.27 | 5.72 | -14.48 | 0 | 53.17 | 23.22 | -0.01 | 0 |
| 2021 (8) | 347.88 | 5.57 | 549.95 | 70.84 | 72.48 | 2089.73 | 0 | 0 | 5197.32 | 2.25 | 65.38 | -13.38 | 1037.96 | 13.05 | 19.97 | 10.57 | 624.17 | 50.71 | 3.0 | 41.51 | 37.91 | -57.84 | 9.67 | 10.39 | 358.75 | 0.0 | 120.93 | 6.58 | 19.02 | 4.39 | 70.3 | -11.52 | 210.25 | -0.42 | -27.15 | 0 | 43.15 | -28.6 | -0.01 | 0 |
| 2020 (7) | 329.52 | 73.86 | 321.91 | 27.91 | 3.31 | -7.8 | 0 | 0 | 5082.94 | 1.47 | 75.48 | 37.04 | 918.11 | 3.75 | 18.06 | 2.25 | 414.16 | 10.9 | 2.12 | -77.45 | 89.91 | 131.55 | 8.76 | -0.57 | 358.75 | 0.0 | 113.46 | 5.06 | 18.22 | 10.69 | 79.45 | 35.6 | 211.13 | 15.34 | -19.02 | 0 | 60.43 | 49.69 | -0.00 | 0 |
| 2019 (6) | 189.53 | -24.38 | 251.67 | -19.6 | 3.59 | -35.55 | 0 | 0 | 5009.53 | -1.17 | 55.08 | -15.26 | 884.91 | -4.06 | 17.66 | -2.92 | 373.46 | -13.03 | 9.4 | -7.21 | 38.83 | 13.9 | 8.81 | -0.45 | 358.75 | 0.0 | 108.0 | 6.4 | 16.46 | 1424.07 | 58.59 | -26.45 | 183.05 | 0.45 | -18.22 | 0 | 40.37 | -36.12 | 0.03 | -26.92 |
| 2018 (5) | 250.63 | -7.0 | 313.01 | -14.49 | 5.57 | 43.56 | 0 | 0 | 5068.84 | 8.42 | 65.0 | -3.77 | 922.35 | 17.35 | 18.20 | 8.24 | 429.39 | 8.57 | 10.13 | 62.86 | 34.09 | -14.04 | 8.85 | -0.78 | 358.75 | 0.0 | 101.5 | 7.14 | 1.08 | 0 | 79.66 | 5.82 | 182.23 | 7.18 | -16.46 | 0 | 63.2 | -14.82 | 0.04 | -25.91 |
| 2017 (4) | 269.49 | 3.76 | 366.05 | 151.06 | 3.88 | -5.6 | 0 | 0 | 4675.12 | 9.11 | 67.55 | 19.83 | 785.98 | 10.28 | 16.81 | 1.07 | 395.48 | 23.84 | 6.22 | -30.89 | 39.66 | -2.41 | 8.92 | 0.22 | 358.75 | 0.0 | 94.74 | 6.33 | 0 | 0 | 75.28 | 14.48 | 170.03 | 9.8 | -1.08 | 0 | 74.2 | 4.58 | 0.06 | -41.64 |
| 2016 (3) | 259.72 | -30.04 | 145.8 | 88.27 | 4.11 | 53.93 | 0 | 0 | 4284.66 | 8.34 | 56.37 | 1.31 | 712.7 | 18.07 | 16.63 | 8.97 | 319.35 | 10.27 | 9.0 | -16.74 | 40.64 | -64.01 | 8.9 | 1.95 | 358.75 | 0.0 | 89.1 | 6.66 | 0 | 0 | 65.76 | 0.7 | 154.86 | 4.04 | 5.19 | -81.52 | 70.95 | -24.03 | 0.09 | -7.45 |
| 2015 (2) | 371.24 | -1.61 | 77.44 | -51.17 | 2.67 | -98.25 | 0 | 0 | 3954.7 | -9.21 | 55.64 | -21.61 | 603.64 | -11.55 | 15.26 | -2.58 | 289.6 | -8.85 | 10.81 | -10.14 | 112.93 | 1023.68 | 8.73 | -3.11 | 358.75 | 0.0 | 83.54 | 9.29 | 0 | 0 | 65.3 | -19.67 | 148.84 | -5.64 | 28.09 | -6.65 | 93.39 | -16.15 | 0.10 | -3.97 |
| 2014 (1) | 377.32 | -33.73 | 158.6 | -35.04 | 152.33 | 0 | 0 | 0 | 4356.0 | -5.53 | 70.98 | 0.34 | 682.49 | 3.63 | 15.67 | 9.7 | 317.73 | -19.36 | 12.03 | -9.14 | 10.05 | -92.94 | 9.01 | 1.58 | 358.75 | 0.0 | 76.44 | 10.19 | 0 | 0 | 81.29 | 8.55 | 157.73 | 9.34 | 30.09 | 83.36 | 111.38 | 21.99 | 0.11 | -5.84 |
| 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) | 332.42 | -12.2 | -8.61 | 595.54 | 13.47 | 30.03 | 6.81 | 33.01 | -76.68 | 0 | 0 | 0 | 1638.15 | 6.26 | 20.59 | 19.98 | 10.33 | 6.67 | 1183.3 | 7.41 | 10.57 | 20.52 | 2.2 | -0.01 | 768.66 | 16.12 | 42.98 | 56.41 | -1.05 | -0.7 | 74.09 | -15.43 | 137.09 | 6.94 | 7.93 | -30.95 | 358.75 | 0.0 | 0.0 | 139.84 | 0.0 | 4.59 | 6.48 | 0.0 | -55.25 | 78.66 | 34.03 | 27.53 | 224.99 | 9.75 | 7.2 | 59.57 | 163.82 | 570.83 | 138.23 | 70.09 | 95.9 | -0.01 | 8.58 | 5.2 |
| 24Q2 (19) | 378.59 | -3.9 | 15.72 | 524.83 | 23.5 | 46.32 | 5.12 | 54.68 | -79.51 | 0 | 0 | 0 | 1541.59 | 18.12 | 17.99 | 18.11 | 66.3 | 30.29 | 1101.7 | 25.58 | 14.81 | 20.08 | 20.2 | 10.51 | 661.98 | 3.77 | 33.86 | 57.01 | 0.78 | 3.02 | 87.61 | 15.29 | 198.6 | 6.43 | 8.25 | -34.39 | 358.75 | 0.0 | 0.0 | 139.84 | 4.59 | 4.59 | 6.48 | -55.25 | -55.25 | 58.69 | 51.58 | 36.65 | 205.01 | 9.69 | 7.26 | 22.58 | -6.58 | 385.1 | 81.27 | 29.23 | 132.0 | -0.01 | 5.0 | -0.08 |
| 24Q1 (18) | 393.95 | 40.03 | 0.99 | 424.95 | -4.23 | 6.11 | 3.31 | -88.55 | -86.74 | 0 | 0 | 0 | 1305.06 | 1.9 | 8.59 | 10.89 | -45.19 | 23.61 | 877.3 | -4.86 | 0.32 | 16.71 | -6.73 | 1.86 | 637.91 | 6.5 | 25.13 | 56.57 | 3.15 | 1073.65 | 75.99 | 153.98 | 154.32 | 5.94 | 1.89 | -38.51 | 358.75 | 0.0 | 0.0 | 133.7 | 0.0 | 4.88 | 14.48 | 0.0 | -46.67 | 38.72 | -52.57 | 71.25 | 186.9 | -18.68 | 5.46 | 24.17 | 472.99 | 361.02 | 62.89 | -16.33 | 371.09 | -0.01 | -1.72 | -5.38 |
| 23Q4 (17) | 281.33 | -22.65 | -33.73 | 443.74 | -3.12 | -9.9 | 28.91 | -0.99 | 773.41 | 0 | 0 | 0 | 1280.71 | -5.72 | -4.96 | 19.87 | 6.09 | 42.64 | 922.07 | -13.84 | 3.02 | 17.91 | -12.72 | 8.42 | 598.96 | 11.42 | 17.43 | 54.84 | -3.47 | 1135.14 | 29.92 | -4.26 | -76.69 | 5.83 | -41.99 | -40.21 | 358.75 | 0.0 | 0.0 | 133.7 | 0.0 | 4.88 | 14.48 | 0.0 | -46.67 | 81.64 | 32.36 | 20.68 | 229.82 | 9.51 | 3.4 | -6.48 | -172.97 | 55.25 | 75.16 | 6.52 | 41.36 | -0.01 | -7.3 | -12.33 |
| 23Q3 (16) | 363.73 | 11.17 | 1.27 | 458.01 | 27.69 | -22.03 | 29.2 | 16.85 | 782.18 | 0 | 0 | 0 | 1358.41 | 3.97 | -4.64 | 18.73 | 34.75 | 7.09 | 1070.23 | 11.53 | 1.52 | 20.52 | 12.94 | 8.05 | 537.59 | 8.71 | -28.53 | 56.81 | 2.66 | 1435.41 | 31.25 | 6.51 | -75.99 | 10.05 | 2.55 | 2.76 | 358.75 | 0.0 | 0.0 | 133.7 | 0.0 | 4.88 | 14.48 | 0.0 | -46.67 | 61.68 | 43.61 | 16.91 | 209.87 | 9.8 | 1.2 | 8.88 | 212.12 | 266.92 | 70.56 | 101.43 | 48.74 | -0.01 | 3.48 | -7.3 |
| 23Q2 (15) | 327.17 | -16.13 | -36.72 | 358.68 | -10.44 | -43.41 | 24.99 | 0.08 | -79.54 | 0 | 0 | 0 | 1306.51 | 8.71 | -3.75 | 13.9 | 57.78 | -7.33 | 959.59 | 9.73 | -3.2 | 18.17 | 10.79 | 2.22 | 494.52 | -3.0 | -34.97 | 55.34 | 1048.13 | 1869.4 | 29.34 | -1.81 | -26.04 | 9.8 | 1.45 | 2.83 | 358.75 | 0.0 | 0.0 | 133.7 | 4.88 | 4.88 | 14.48 | -46.67 | -46.67 | 42.95 | 89.96 | 21.77 | 191.13 | 7.84 | 0.65 | -7.92 | 14.47 | 52.12 | 35.03 | 162.4 | 87.03 | -0.01 | -0.04 | -6.59 |
| 23Q1 (14) | 390.09 | -8.11 | -15.16 | 400.48 | -18.68 | -29.32 | 24.97 | 654.38 | -78.8 | 0 | 0 | 0 | 1201.83 | -10.82 | -6.69 | 8.81 | -36.76 | -40.75 | 874.53 | -2.29 | -7.93 | 16.40 | -0.72 | -7.32 | 509.79 | -0.05 | -33.47 | 4.82 | 8.56 | 65.07 | 29.88 | -76.72 | -24.94 | 9.66 | -0.92 | 2.55 | 358.75 | 0.0 | 0.0 | 127.48 | 0.0 | 5.42 | 27.15 | 0.0 | 42.74 | 22.61 | -66.58 | -35.29 | 177.23 | -20.26 | 1.34 | -9.26 | 36.05 | 39.24 | 13.35 | -74.89 | -32.23 | -0.01 | -8.43 | -6.16 |
| 22Q4 (13) | 424.51 | 18.19 | 22.03 | 492.49 | -16.16 | -10.45 | 3.31 | 0.0 | -95.43 | 0 | 0 | 0 | 1347.57 | -5.4 | -8.95 | 13.93 | -20.35 | -4.59 | 895.07 | -15.1 | -13.77 | 16.52 | -13.02 | -17.27 | 510.05 | -32.19 | -18.28 | 4.44 | 20.0 | 48.0 | 128.33 | -1.41 | 238.51 | 9.75 | -0.31 | 0.83 | 358.75 | 0.0 | 0.0 | 127.48 | 0.0 | 5.42 | 27.15 | 0.0 | 42.74 | 67.65 | 28.22 | -3.77 | 222.27 | 7.17 | 5.72 | -14.48 | -172.18 | 46.67 | 53.17 | 12.08 | 23.22 | -0.01 | -2.49 | -4.42 |
| 22Q3 (12) | 359.17 | -30.53 | 4.81 | 587.41 | -7.31 | 18.99 | 3.31 | -97.29 | 0.0 | 0 | 0 | 0 | 1424.52 | 4.94 | -1.81 | 17.49 | 16.6 | -37.54 | 1054.25 | 6.35 | -3.08 | 19.00 | 6.85 | -13.17 | 752.18 | -1.09 | 9.11 | 3.7 | 31.67 | 23.33 | 130.17 | 228.13 | -11.46 | 9.78 | 2.62 | 4.26 | 358.75 | 0.0 | 0.0 | 127.48 | 0.0 | 5.42 | 27.15 | 0.0 | 42.74 | 52.76 | 49.59 | -5.07 | 207.39 | 9.22 | 6.07 | -5.32 | 67.84 | 83.63 | 47.44 | 153.28 | 105.55 | -0.01 | 4.12 | -69.64 |
| 22Q2 (11) | 516.99 | 12.43 | 52.67 | 633.77 | 11.85 | 82.99 | 122.15 | 3.7 | 3590.33 | 0 | 0 | 0 | 1357.47 | 5.4 | 18.24 | 15.0 | 0.87 | 32.39 | 991.33 | 4.36 | 11.96 | 17.78 | 0.45 | -0.11 | 760.49 | -0.76 | 43.59 | 2.81 | -3.77 | -6.33 | 39.67 | -0.35 | -72.82 | 9.53 | 1.17 | 3.81 | 358.75 | 0.0 | 0.0 | 127.48 | 5.42 | 5.42 | 27.15 | 42.74 | 42.74 | 35.27 | 0.94 | 27.88 | 189.89 | 8.58 | 13.35 | -16.54 | -8.53 | 40.7 | 18.73 | -4.92 | 6141.94 | -0.01 | 0.36 | -135.74 |
| 22Q1 (10) | 459.82 | 32.18 | 25.01 | 566.62 | 3.03 | 55.43 | 117.79 | 62.51 | 3458.61 | 0 | 0 | 0 | 1287.95 | -12.98 | 15.15 | 14.87 | 1.85 | 29.87 | 949.87 | -8.49 | 8.57 | 17.70 | -11.38 | 7.51 | 766.31 | 22.77 | 68.75 | 2.92 | -2.67 | 26.96 | 39.81 | 5.01 | -36.82 | 9.42 | -2.59 | 1.84 | 358.75 | 0.0 | 0.0 | 120.93 | 0.0 | 6.58 | 19.02 | 0.0 | 4.39 | 34.94 | -50.3 | 42.44 | 174.89 | -16.82 | 11.97 | -15.24 | 43.87 | 16.58 | 19.7 | -54.35 | 214.7 | -0.01 | -6.65 | -317.65 |
| 21Q4 (9) | 347.88 | 1.52 | 5.57 | 549.95 | 11.4 | 70.84 | 72.48 | 2089.73 | 2089.73 | 0 | 0 | 0 | 1480.01 | 2.01 | 17.95 | 14.6 | -47.86 | 57.84 | 1037.96 | -4.57 | 13.05 | 19.97 | -8.71 | 10.57 | 624.17 | -9.46 | 50.71 | 3.0 | 0.0 | 41.51 | 37.91 | -74.21 | -57.84 | 9.67 | 3.09 | 10.39 | 358.75 | 0.0 | 0.0 | 120.93 | 0.0 | 6.58 | 19.02 | 0.0 | 4.39 | 70.3 | 26.48 | -11.52 | 210.25 | 7.53 | -0.42 | -27.15 | 16.46 | -42.74 | 43.15 | 86.96 | -28.6 | -0.01 | -66.51 | -650.2 |
| 21Q3 (8) | 342.68 | 1.2 | 28.31 | 493.67 | 42.54 | 20.6 | 3.31 | 0.0 | -91.34 | 0 | 0 | 0 | 1450.79 | 26.37 | -0.21 | 28.0 | 147.13 | 45.0 | 1087.7 | 22.84 | 1.16 | 21.88 | 22.91 | 4.25 | 689.35 | 30.15 | 47.68 | 3.0 | 0.0 | 36.36 | 147.02 | 0.73 | 339.39 | 9.38 | 2.18 | 5.39 | 358.75 | 0.0 | 0.0 | 120.93 | 0.0 | 6.58 | 19.02 | 0.0 | 4.39 | 55.58 | 101.52 | -21.46 | 195.53 | 16.71 | -3.42 | -32.5 | -16.53 | -119.45 | 23.08 | 7545.16 | -58.76 | -0.01 | -33.23 | -197.97 |
| 21Q2 (7) | 338.63 | -7.94 | 1.58 | 346.34 | -5.0 | -18.2 | 3.31 | 0.0 | -97.5 | 0 | 0 | 0 | 1148.04 | 2.64 | -22.82 | 11.33 | -1.05 | -31.71 | 885.46 | 1.21 | -17.27 | 17.80 | 8.11 | 0 | 529.64 | 16.64 | -1.26 | 3.0 | 30.43 | 29.87 | 145.95 | 131.63 | 335.02 | 9.18 | -0.76 | 6.74 | 358.75 | 0.0 | 0.0 | 120.93 | 6.58 | 6.58 | 19.02 | 4.39 | 4.39 | 27.58 | 12.43 | -46.39 | 167.53 | 7.25 | -8.52 | -27.89 | -52.65 | -57.93 | -0.31 | -104.95 | -100.92 | -0.01 | -76.53 | -150.12 |
| 21Q1 (6) | 367.84 | 11.63 | -3.56 | 364.55 | 13.25 | 68.85 | 3.31 | 0.0 | 0.0 | 0 | 0 | 0 | 1118.48 | -10.86 | 26.13 | 11.45 | 23.78 | -62.24 | 874.9 | -4.71 | 53.17 | 16.46 | -8.86 | 0 | 454.1 | 9.64 | -17.16 | 2.3 | 8.49 | -4.96 | 63.01 | -29.92 | 64.78 | 9.25 | 5.59 | 7.81 | 358.75 | 0.0 | 0.0 | 113.46 | 0.0 | 5.06 | 18.22 | 0.0 | 10.69 | 24.53 | -69.13 | -41.71 | 156.2 | -26.02 | -6.21 | -18.27 | 3.94 | -3.28 | 6.26 | -89.64 | -74.33 | -0.00 | -91.56 | -122.25 |
| 20Q4 (5) | 329.52 | 23.38 | 73.86 | 321.91 | -21.36 | 27.91 | 3.31 | -91.34 | -7.8 | 0 | 0 | 0 | 1254.77 | -13.69 | -3.16 | 9.25 | -52.1 | -33.12 | 918.11 | -14.62 | 3.75 | 18.06 | -13.93 | 0 | 414.16 | -11.27 | 10.9 | 2.12 | -3.64 | -77.45 | 89.91 | 168.71 | 131.55 | 8.76 | -1.57 | -0.57 | 358.75 | 0.0 | 0.0 | 113.46 | 0.0 | 0 | 18.22 | 0.0 | 0 | 79.45 | 12.27 | 0 | 211.13 | 4.29 | 15.34 | -19.02 | -28.43 | -4.39 | 60.43 | 7.99 | 431.67 | -0.00 | -121.74 | -105.44 |
| 20Q3 (4) | 267.07 | -19.88 | 0.0 | 409.34 | -3.32 | 0.0 | 38.23 | -71.14 | 0.0 | 0 | 0 | 0.0 | 1453.8 | -2.27 | 0.0 | 19.31 | 16.4 | 0.0 | 1075.26 | 0.46 | 0.0 | 20.98 | 0 | 0.0 | 466.78 | -12.98 | 0.0 | 2.2 | -4.76 | 0.0 | 33.46 | -0.27 | 0.0 | 8.9 | 3.49 | 0.0 | 358.75 | 0.0 | 0.0 | 113.46 | 0.0 | 0.0 | 18.22 | 0.0 | 0.0 | 70.77 | 37.55 | 0.0 | 202.45 | 10.55 | 0.0 | -14.81 | 16.14 | 0.0 | 55.96 | 65.61 | 0.0 | 0.01 | -31.85 | 0.0 |
