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) | 792.27 | 14.29 | 162.39 | -66.79 | 0.33 | 230.0 | 0 | 0 | 4823.14 | -10.22 | 159.28 | 8.42 | 868.17 | -4.92 | 18.00 | 5.9 | 1227.9 | -13.81 | 331.5 | 8.91 | 1.62 | 11.72 | 26.87 | 30.31 | 74.28 | 0.0 | 454.46 | 3.34 | 6.94 | 0.0 | 1172.71 | 2.98 | 1634.11 | 3.07 | 565.96 | 63.27 | 1738.67 | 17.05 | 0.07 | 15.74 |
| 2022 (9) | 693.23 | 2.23 | 488.97 | 420.35 | 0.1 | -9.09 | 0 | 0 | 5371.92 | 0.36 | 146.91 | -67.02 | 913.11 | -2.07 | 17.00 | -2.43 | 1424.72 | -14.85 | 304.37 | 9.92 | 1.45 | -6.45 | 20.62 | -5.84 | 74.28 | 0.0 | 439.77 | 11.97 | 6.94 | 0.0 | 1138.73 | -15.7 | 1585.44 | -9.43 | 346.64 | -13.36 | 1485.37 | -15.17 | 0.06 | 11.72 |
| 2021 (8) | 678.12 | 19.43 | 93.97 | 59.92 | 0.11 | 0 | 0 | 0 | 5352.39 | 29.67 | 445.5 | 67.75 | 932.43 | 22.52 | 17.42 | -5.51 | 1673.16 | 71.94 | 276.9 | 16.65 | 1.55 | 0 | 21.9 | 0.37 | 74.28 | 0.0 | 392.75 | 7.25 | 6.94 | 0.0 | 1350.85 | 22.77 | 1750.54 | 18.81 | 400.09 | 7.53 | 1750.94 | 18.92 | 0.06 | -4.6 |
| 2020 (7) | 567.79 | -28.2 | 58.76 | 4.91 | 0 | 0 | 0 | 0 | 4127.8 | 17.49 | 265.58 | 118.78 | 761.02 | 7.3 | 18.44 | -8.68 | 973.1 | 30.72 | 237.38 | 128.78 | 0 | 0 | 21.82 | 0.0 | 74.28 | 0.0 | 366.21 | 3.43 | 6.94 | 0.0 | 1100.3 | 15.7 | 1473.44 | 12.3 | 372.08 | 16.52 | 1472.38 | 15.9 | 0.06 | 71.09 |
| 2019 (6) | 790.83 | 23.62 | 56.01 | -21.39 | 0 | 0 | 0 | 0 | 3513.3 | -0.81 | 121.39 | 186.64 | 709.27 | -13.62 | 20.19 | -12.92 | 744.43 | -21.02 | 103.76 | 7.07 | 0 | 0 | 21.82 | 5.31 | 74.28 | 0.0 | 354.07 | 1.21 | 6.94 | 0.0 | 951.02 | 0.58 | 1312.03 | 0.74 | 319.32 | 83.48 | 1270.34 | 13.46 | 0.04 | -7.06 |
| 2018 (5) | 639.73 | -11.39 | 71.25 | 23.91 | 0 | 0 | 0 | 0 | 3541.88 | -18.38 | 42.35 | -72.76 | 821.15 | -3.26 | 23.18 | 18.53 | 942.59 | 13.49 | 96.91 | 121.86 | 0 | 0 | 20.72 | 6.09 | 74.28 | 0.0 | 349.84 | 4.65 | 6.94 | 0.0 | 945.56 | -8.01 | 1302.34 | -4.88 | 174.04 | -31.07 | 1119.6 | -12.56 | 0.04 | 90.97 |
| 2017 (4) | 721.93 | -17.68 | 57.5 | 93.02 | 0.03 | -99.59 | 0 | 0 | 4339.67 | -7.03 | 155.45 | -19.05 | 848.79 | 0.21 | 19.56 | 7.8 | 830.56 | -4.64 | 43.68 | 0.11 | 10.11 | 87.22 | 19.53 | 2.84 | 74.28 | 0.0 | 334.29 | 6.09 | 6.94 | 0.0 | 1027.91 | 0.98 | 1369.14 | 2.18 | 252.49 | -27.82 | 1280.4 | -6.39 | 0.02 | 33.22 |
| 2016 (3) | 876.93 | 54.17 | 29.79 | 63.86 | 7.28 | 119.94 | 0 | 0 | 4668.03 | -1.17 | 192.03 | 12.32 | 846.98 | 1.87 | 18.14 | 3.08 | 870.95 | -16.37 | 43.63 | 912.3 | 5.4 | -70.67 | 18.99 | -4.86 | 74.28 | 0.0 | 315.09 | 5.74 | 6.94 | -0.72 | 1017.93 | 6.66 | 1339.96 | 6.4 | 349.82 | 19.51 | 1367.75 | 9.68 | 0.01 | 21.03 |
| 2015 (2) | 568.79 | -28.11 | 18.18 | -53.17 | 3.31 | -72.18 | 0 | 0 | 4723.35 | -1.06 | 170.97 | -12.19 | 831.44 | 3.36 | 17.60 | 4.47 | 1041.45 | 3.5 | 4.31 | 32.21 | 18.41 | 359.1 | 19.96 | -7.12 | 74.28 | 0.0 | 297.99 | 6.99 | 6.99 | 0.0 | 954.36 | 2.72 | 1259.35 | 3.68 | 292.7 | -3.39 | 1247.06 | 1.21 | 0.01 | 7.82 |
| 2014 (1) | 791.14 | 18.93 | 38.82 | -20.4 | 11.9 | 295.35 | 0 | 0 | 4774.08 | 3.05 | 194.7 | -9.23 | 804.38 | 7.11 | 16.85 | 3.94 | 1006.2 | 30.12 | 3.26 | -9.44 | 4.01 | -66.58 | 21.49 | -0.46 | 74.28 | 0.0 | 278.52 | 8.34 | 6.99 | 0.0 | 929.13 | 3.16 | 1214.64 | 4.29 | 302.98 | 342.5 | 1232.11 | 27.14 | 0.01 | -12.16 |
| 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) | 797.84 | 22.38 | 10.19 | 256.64 | 46.77 | 24.97 | 0.36 | 0.0 | 260.0 | 0 | 0 | 0 | 1665.61 | 14.94 | 23.33 | 125.04 | 5.93 | 12.68 | 1187.91 | 8.33 | 14.65 | 21.47 | 2.16 | 1.37 | 1506.37 | -2.86 | 18.71 | 366.22 | -2.66 | 16.71 | 1.35 | -6.25 | -1.46 | 27.92 | 10.18 | 1.71 | 74.28 | 0.0 | 0.0 | 470.46 | 0.0 | 3.52 | 6.94 | 0.0 | 0.0 | 1332.51 | 10.36 | 17.64 | 1809.91 | 7.42 | 13.54 | 607.03 | -13.93 | 12.04 | 1939.54 | 1.4 | 15.83 | 0.09 | -1.33 | 27.16 |
| 24Q2 (19) | 651.94 | -9.52 | -4.37 | 174.86 | -6.66 | -14.09 | 0.36 | 2.86 | 260.0 | 0 | 0 | 0 | 1449.07 | 19.07 | 25.24 | 118.04 | 116.71 | 356.46 | 1096.6 | 26.64 | 13.38 | 21.02 | 19.55 | 8.41 | 1550.69 | 14.72 | 24.53 | 376.21 | 6.03 | 19.42 | 1.44 | -5.88 | 2.86 | 25.34 | -2.84 | -9.63 | 74.28 | 0.0 | 0.0 | 470.46 | 3.52 | 3.52 | 6.94 | 0.0 | 0.0 | 1207.43 | -1.96 | 18.17 | 1684.84 | -0.48 | 13.6 | 705.24 | -1.21 | 36.2 | 1912.67 | -1.69 | 24.24 | 0.09 | 31.5 | 28.86 |
| 24Q1 (18) | 720.56 | -9.05 | 0.8 | 187.34 | 15.36 | -46.53 | 0.35 | 6.06 | 250.0 | 0 | 0 | 0 | 1216.97 | 1.28 | 9.25 | 54.47 | 38.71 | 423.84 | 865.91 | -0.26 | -6.94 | 17.58 | -2.35 | -3.62 | 1351.68 | 10.08 | 8.76 | 354.8 | 7.03 | 13.63 | 1.53 | -5.56 | 7.75 | 26.08 | -2.94 | 22.33 | 74.28 | 0.0 | 0.0 | 454.46 | 0.0 | 3.34 | 6.94 | 0.0 | 0.0 | 1231.56 | 5.02 | 9.76 | 1692.95 | 3.6 | 7.92 | 713.91 | 26.14 | 65.34 | 1945.47 | 11.89 | 25.21 | 0.07 | -6.52 | 11.32 |
| 23Q4 (17) | 792.27 | 9.42 | 14.29 | 162.39 | -20.92 | -66.79 | 0.33 | 230.0 | 230.0 | 0 | 0 | 0 | 1201.61 | -11.03 | -5.44 | 39.27 | -64.61 | 202.72 | 868.17 | -16.21 | -4.92 | 18.00 | -15.01 | 5.9 | 1227.9 | -3.24 | -13.81 | 331.5 | 5.64 | 8.91 | 1.62 | 18.25 | 11.72 | 26.87 | -2.11 | 30.31 | 74.28 | 0.0 | 0.0 | 454.46 | 0.0 | 3.34 | 6.94 | 0.0 | 0.0 | 1172.71 | 3.53 | 2.98 | 1634.11 | 2.51 | 3.07 | 565.96 | 4.46 | 63.27 | 1738.67 | 3.83 | 17.05 | 0.07 | 4.84 | 15.74 |
| 23Q3 (16) | 724.05 | 6.21 | 79.69 | 205.36 | 0.9 | -64.34 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 1350.52 | 16.72 | -6.71 | 110.97 | 329.12 | 79.3 | 1036.11 | 7.13 | -4.45 | 21.18 | 9.26 | 9.76 | 1268.99 | 1.91 | -31.5 | 313.79 | -0.39 | 2.52 | 1.37 | -2.14 | -6.8 | 27.45 | -2.1 | 32.1 | 74.28 | 0.0 | 0.0 | 454.46 | 0.0 | 3.34 | 6.94 | 0.0 | 0.0 | 1132.74 | 10.86 | -3.76 | 1594.13 | 7.48 | -1.82 | 541.8 | 4.64 | 55.27 | 1674.54 | 8.77 | 9.74 | 0.07 | -0.01 | 14.11 |
| 23Q2 (15) | 681.7 | -4.63 | 105.08 | 203.53 | -41.91 | -54.69 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 1157.04 | 3.87 | -8.84 | 25.86 | 253.75 | 36.39 | 967.16 | 3.95 | -5.07 | 19.38 | 6.28 | 5.85 | 1245.2 | 0.19 | -42.69 | 315.03 | 0.89 | 7.49 | 1.4 | -1.41 | -6.67 | 28.04 | 31.52 | 33.21 | 74.28 | 0.0 | 0.0 | 454.46 | 3.34 | 3.34 | 6.94 | 0.0 | 0.0 | 1021.76 | -8.93 | -8.37 | 1483.16 | -5.45 | -5.04 | 517.79 | 19.92 | 50.28 | 1539.55 | -0.92 | 5.47 | 0.07 | 13.59 | 15.2 |
| 23Q1 (14) | 714.83 | 3.12 | 101.3 | 350.36 | -28.35 | 231.72 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 1113.98 | -12.34 | -19.52 | -16.82 | 56.0 | -116.13 | 930.44 | 1.9 | -5.79 | 18.24 | 7.3 | 2.96 | 1242.86 | -12.76 | -39.18 | 312.25 | 2.59 | 2.79 | 1.42 | -2.07 | -7.19 | 21.32 | 3.39 | -2.34 | 74.28 | 0.0 | 0.0 | 439.77 | 0.0 | 11.97 | 6.94 | 0.0 | 0.0 | 1122.01 | -1.47 | -22.89 | 1568.72 | -1.05 | -15.43 | 431.78 | 24.56 | 3.91 | 1553.79 | 4.61 | -16.94 | 0.06 | -2.81 | 14.54 |
| 22Q4 (13) | 693.23 | 72.04 | 2.23 | 488.97 | -15.09 | 420.35 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 1270.76 | -12.22 | -16.34 | -38.23 | -161.77 | -131.71 | 913.11 | -15.8 | -2.07 | 17.00 | -11.9 | -2.43 | 1424.72 | -23.09 | -14.85 | 304.37 | -0.56 | 9.92 | 1.45 | -1.36 | -6.45 | 20.62 | -0.77 | -5.84 | 74.28 | 0.0 | 0.0 | 439.77 | 0.0 | 11.97 | 6.94 | 0.0 | 0.0 | 1138.73 | -3.25 | -15.7 | 1585.44 | -2.35 | -9.43 | 346.64 | -0.66 | -13.36 | 1485.37 | -2.66 | -15.17 | 0.06 | 3.37 | 11.72 |
| 22Q3 (12) | 402.95 | 21.22 | 2.67 | 575.84 | 28.18 | 564.25 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | 1447.71 | 14.06 | 4.08 | 61.89 | 226.42 | -45.38 | 1084.39 | 6.43 | 17.37 | 19.29 | 5.36 | 5.6 | 1852.46 | -14.74 | 16.09 | 306.07 | 4.44 | 15.87 | 1.47 | -2.0 | -6.96 | 20.78 | -1.28 | -6.86 | 74.28 | 0.0 | 0.0 | 439.77 | 0.0 | 11.97 | 6.94 | 0.0 | 0.0 | 1176.96 | 5.54 | -4.33 | 1623.67 | 3.96 | -0.39 | 348.94 | 1.28 | -3.27 | 1525.9 | 4.54 | -4.09 | 0.06 | 0.94 | 7.31 |
| 22Q2 (11) | 332.41 | -6.39 | -52.27 | 449.23 | 325.33 | 477.49 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 1269.22 | -8.31 | -0.9 | 18.96 | -81.82 | -83.32 | 1018.84 | 3.17 | 18.6 | 18.31 | 3.38 | 5.31 | 2172.69 | 6.32 | 57.25 | 293.07 | -3.53 | 14.98 | 1.5 | -1.96 | -6.25 | 21.05 | -3.57 | -0.19 | 74.28 | 0.0 | 0.0 | 439.77 | 11.97 | 11.97 | 6.94 | 0.0 | 0.0 | 1115.13 | -23.37 | 2.05 | 1561.84 | -15.8 | 4.65 | 344.54 | -17.08 | -6.87 | 1459.67 | -21.97 | -0.21 | 0.06 | 12.94 | 7.93 |
| 22Q1 (10) | 355.11 | -47.63 | -52.92 | 105.62 | 12.4 | 58.42 | 0.11 | 0.0 | 0 | 0 | 0 | 0 | 1384.23 | -8.87 | 19.16 | 104.3 | -13.5 | 6.53 | 987.58 | 5.91 | 31.64 | 17.71 | 1.69 | 8.19 | 2043.49 | 22.13 | 79.51 | 303.78 | 9.71 | 19.19 | 1.53 | -1.29 | 0 | 21.83 | -0.32 | 3.31 | 74.28 | 0.0 | 0.0 | 392.75 | 0.0 | 7.25 | 6.94 | 0.0 | 0.0 | 1455.15 | 7.72 | 21.39 | 1854.84 | 5.96 | 18.0 | 415.52 | 3.86 | -1.85 | 1870.67 | 6.84 | 15.32 | 0.05 | -5.2 | -0.19 |
| 21Q4 (9) | 678.12 | 72.79 | 19.43 | 93.97 | 8.4 | 59.92 | 0.11 | 0.0 | 0 | 0 | 0 | 0 | 1519.04 | 9.21 | 24.18 | 120.58 | 6.43 | 22.45 | 932.43 | 0.92 | 22.52 | 17.42 | -4.66 | -5.51 | 1673.16 | 4.85 | 71.94 | 276.9 | 4.83 | 16.65 | 1.55 | -1.9 | 0 | 21.9 | -1.84 | 0.37 | 74.28 | 0.0 | 0.0 | 392.75 | 0.0 | 7.25 | 6.94 | 0.0 | 0.0 | 1350.85 | 9.8 | 22.77 | 1750.54 | 7.4 | 18.81 | 400.09 | 10.91 | 7.53 | 1750.94 | 10.05 | 18.92 | 0.06 | -0.71 | -4.6 |
| 21Q3 (8) | 392.46 | -43.65 | -37.66 | 86.69 | 11.44 | 41.93 | 0.11 | 0.0 | 0 | 0 | 0 | 0 | 1390.93 | 8.6 | 9.16 | 113.3 | -0.35 | 7.82 | 923.92 | 7.55 | 9.27 | 18.27 | 5.07 | -16.21 | 1595.75 | 15.5 | 73.51 | 264.15 | 3.63 | 39.66 | 1.58 | -1.25 | 0 | 22.31 | 5.78 | -0.58 | 74.28 | 0.0 | 0.0 | 392.75 | 0.0 | 7.25 | 6.94 | 0.0 | 0.0 | 1230.27 | 12.59 | 22.78 | 1629.96 | 9.22 | 18.53 | 360.75 | -2.49 | 21.99 | 1591.02 | 8.77 | 22.6 | 0.06 | 1.52 | -3.23 |
| 21Q2 (7) | 696.44 | -7.68 | 22.62 | 77.79 | 16.68 | 33.09 | 0.11 | 0 | 0 | 0 | 0 | 0 | 1280.8 | 10.26 | 38.81 | 113.7 | 16.13 | 113.92 | 859.08 | 14.51 | 9.61 | 17.39 | 6.21 | 0 | 1381.65 | 21.37 | 58.07 | 254.89 | 0.01 | 35.51 | 1.6 | 0 | 0 | 21.09 | -0.19 | -8.9 | 74.28 | 0.0 | 0.0 | 392.75 | 7.25 | 7.25 | 6.94 | 0.0 | 0.0 | 1092.74 | -8.85 | 21.83 | 1492.43 | -5.06 | 17.51 | 369.95 | -12.61 | 32.08 | 1462.69 | -9.83 | 24.27 | 0.06 | 4.44 | -6.01 |
| 21Q1 (6) | 754.34 | 32.86 | 22.21 | 66.67 | 13.46 | 18.25 | 0 | 0 | 0 | 0 | 0 | 0 | 1161.62 | -5.04 | 64.17 | 97.91 | -0.57 | 1002.59 | 750.2 | -1.42 | 49.09 | 16.37 | -11.19 | 0 | 1138.35 | 16.98 | 37.57 | 254.86 | 7.36 | 147.15 | 0 | 0 | 0 | 21.13 | -3.16 | -8.13 | 74.28 | 0.0 | 0.0 | 366.21 | 0.0 | 3.43 | 6.94 | 0.0 | 0.0 | 1198.78 | 8.95 | 24.89 | 1571.92 | 6.68 | 19.0 | 423.34 | 13.78 | 91.99 | 1622.12 | 10.17 | 37.42 | 0.05 | -9.38 | 50.78 |
| 20Q4 (5) | 567.79 | -9.8 | -28.2 | 58.76 | -3.8 | 4.91 | 0 | 0 | 0 | 0 | 0 | 0 | 1223.25 | -4.0 | 25.73 | 98.47 | -6.29 | 273.13 | 761.02 | -9.99 | 7.3 | 18.44 | -15.45 | 0 | 973.1 | 5.81 | 30.72 | 237.38 | 25.5 | 128.78 | 0 | 0 | 0 | 21.82 | -2.76 | 0.0 | 74.28 | 0.0 | 0.0 | 366.21 | 0.0 | 3.43 | 6.94 | 0.0 | 0.0 | 1100.3 | 9.81 | 15.7 | 1473.44 | 7.15 | 12.3 | 372.08 | 25.82 | 16.52 | 1472.38 | 13.46 | 15.9 | 0.06 | 0.71 | 71.09 |
| 20Q3 (4) | 629.5 | 10.84 | 0.0 | 61.08 | 4.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1274.26 | 38.1 | 0.0 | 105.08 | 97.7 | 0.0 | 845.53 | 7.88 | 0.0 | 21.81 | 0 | 0.0 | 919.71 | 5.22 | 0.0 | 189.14 | 0.55 | 0.0 | 0 | 0 | 0.0 | 22.44 | -3.07 | 0.0 | 74.28 | 0.0 | 0.0 | 366.21 | 0.0 | 0.0 | 6.94 | 0.0 | 0.0 | 1002.01 | 11.72 | 0.0 | 1375.16 | 8.27 | 0.0 | 295.72 | 5.58 | 0.0 | 1297.73 | 10.25 | 0.0 | 0.06 | -1.39 | 0.0 |
