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) | 1772.34 | -13.39 | 1569.78 | -23.32 | 18.18 | -95.94 | 0 | 0 | 10856.1 | -15.22 | 396.76 | 37.02 | 2599.07 | -8.48 | 23.94 | 7.94 | 1237.64 | -45.2 | 4.46 | 10.95 | 59.31 | 31.07 | 5.05 | -41.89 | 386.26 | 0.0 | 436.22 | 7.18 | 21.22 | -66.8 | 896.59 | 25.09 | 1354.03 | 14.01 | -17.83 | 0 | 878.76 | 26.35 | 0.04 | -5.0 |
| 2022 (9) | 2046.37 | 26.12 | 2047.12 | 23.6 | 448.12 | 4582.55 | 0 | 0 | 12804.3 | 13.37 | 289.57 | -13.95 | 2839.92 | 7.12 | 22.18 | -5.51 | 2258.56 | 14.88 | 4.02 | -22.24 | 45.25 | -80.04 | 8.69 | 7.55 | 386.26 | 0.0 | 406.98 | 9.01 | 63.91 | -32.73 | 716.74 | 5.12 | 1187.63 | 3.26 | -21.22 | 0 | 695.52 | 12.56 | 0.04 | 0.38 |
| 2021 (8) | 1622.57 | -21.76 | 1656.31 | 0.44 | 9.57 | -82.97 | 0 | 0 | 11294.5 | 3.54 | 336.53 | 32.87 | 2651.19 | 33.28 | 23.47 | 28.73 | 1965.96 | 31.75 | 5.17 | -13.26 | 226.75 | -28.95 | 8.08 | -2.53 | 386.26 | 0.0 | 373.34 | 7.26 | 95.0 | 31.27 | 681.81 | 14.74 | 1150.15 | 13.36 | -63.91 | 0 | 617.9 | 23.78 | 0.04 | 5.29 |
| 2020 (7) | 2073.71 | 7.67 | 1649.03 | -9.56 | 56.2 | -61.02 | 0 | 0 | 10908.6 | 5.95 | 253.28 | 58.87 | 1989.2 | -1.11 | 18.24 | -6.66 | 1492.14 | 21.74 | 5.96 | 45.72 | 319.16 | 21.68 | 8.29 | -0.36 | 386.26 | 0.0 | 348.08 | 4.81 | 72.37 | 26.48 | 594.2 | 15.24 | 1014.64 | 12.12 | -95.0 | 0 | 499.2 | 12.62 | 0.04 | -10.91 |
| 2019 (6) | 1926.06 | -8.84 | 1823.36 | -25.42 | 144.19 | 0 | 0 | 0 | 10296.1 | 0.16 | 159.43 | 5.45 | 2011.46 | -0.81 | 19.54 | -0.96 | 1225.69 | -9.91 | 4.09 | 21.73 | 262.29 | 42.22 | 8.32 | -2.0 | 386.26 | 0.0 | 332.11 | 4.77 | 57.22 | -4.43 | 515.62 | 1.99 | 904.95 | 2.56 | -72.37 | 0 | 443.25 | -1.13 | 0.04 | -1.14 |
| 2018 (5) | 2112.81 | 6.3 | 2444.87 | 5.52 | 0 | 0 | 0 | 0 | 10279.9 | 0.67 | 151.19 | 5.23 | 2027.79 | 19.29 | 19.73 | 18.5 | 1360.55 | 0.59 | 3.36 | -14.94 | 184.43 | 0 | 8.49 | 13.5 | 386.26 | 0.0 | 316.99 | 4.75 | 59.87 | 26.02 | 505.54 | -0.93 | 882.4 | 2.55 | -57.22 | 0 | 448.32 | -0.47 | 0.04 | -2.28 |
| 2017 (4) | 1987.63 | -2.04 | 2317.06 | 26.01 | 178.98 | 0 | 0 | 0 | 10211.8 | 14.23 | 143.67 | -5.09 | 1699.95 | 0.92 | 16.65 | -11.65 | 1352.55 | 10.7 | 3.95 | -12.42 | 0 | 0 | 7.48 | 9.68 | 386.26 | 0.0 | 302.63 | 5.27 | 47.51 | 7.39 | 510.3 | -2.03 | 860.44 | 0.92 | -59.87 | 0 | 450.43 | -4.84 | 0.05 | -6.62 |
| 2016 (3) | 2029.11 | 52.86 | 1838.86 | 23.85 | 0 | 0 | 0 | 0 | 8939.82 | -11.25 | 151.38 | -15.08 | 1684.4 | 4.51 | 18.84 | 17.75 | 1221.86 | -0.13 | 4.51 | 14.76 | 193.61 | -7.36 | 6.82 | -15.91 | 386.26 | 0.0 | 287.49 | 6.61 | 44.24 | 50.43 | 520.85 | -5.17 | 852.57 | 0.5 | -47.51 | 0 | 473.34 | -6.27 | 0.05 | -6.29 |
| 2015 (2) | 1327.39 | -40.22 | 1484.7 | -21.7 | 82.08 | -30.17 | 0 | 0 | 10072.6 | 8.74 | 178.27 | -5.6 | 1611.7 | -12.11 | 16.00 | -19.17 | 1223.42 | 21.44 | 3.93 | -15.85 | 208.99 | -8.95 | 8.11 | -1.46 | 386.26 | 0.0 | 269.66 | 7.53 | 29.41 | -62.2 | 549.23 | 9.58 | 848.3 | 2.23 | -44.24 | 0 | 504.99 | 7.03 | 0.05 | -4.86 |
| 2014 (1) | 2220.57 | 7.04 | 1896.26 | 19.59 | 117.55 | 1211.94 | 0 | 0 | 9263.21 | 5.22 | 188.84 | 1.43 | 1833.77 | 2.43 | 19.80 | -2.65 | 1007.4 | 16.39 | 4.67 | 1.52 | 229.53 | -26.9 | 8.23 | -6.16 | 386.26 | 0.0 | 250.78 | 8.02 | 77.81 | 74.07 | 501.21 | -1.89 | 829.8 | 5.34 | -29.41 | 0 | 471.8 | 8.95 | 0.06 | -7.23 |
| 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) | 1232.48 | -14.98 | -27.77 | 1478.71 | 11.19 | -12.67 | 18.18 | 0.0 | -65.09 | 0 | 0 | 0 | 4245.49 | 36.97 | 48.18 | 166.33 | 9.95 | 29.95 | 4030.26 | 46.01 | 38.77 | 31.45 | 30.28 | 21.71 | 2237.74 | 21.24 | 54.92 | 5.08 | -2.68 | 12.89 | 337.86 | 495.87 | 968.84 | 4.68 | 12.23 | -51.65 | 386.26 | 0.0 | 0.0 | 476.03 | 0.0 | 9.13 | 17.83 | 0.0 | -15.98 | 950.81 | 21.2 | 19.99 | 1444.68 | 13.01 | 15.59 | 12.33 | -77.24 | -68.55 | 963.14 | 14.84 | 15.81 | 0.04 | -4.87 | -5.92 |
| 24Q2 (19) | 1449.64 | -28.26 | -10.78 | 1329.94 | -1.2 | -15.27 | 18.18 | 0.0 | -64.27 | 0 | 0 | 0 | 3099.54 | 19.7 | 26.5 | 151.28 | 25.36 | 49.41 | 2760.34 | -2.89 | 8.2 | 24.14 | -8.4 | 15.4 | 1845.7 | 24.64 | 24.56 | 5.22 | 18.64 | 27.32 | 56.7 | -0.14 | 56.8 | 4.17 | -3.25 | -46.95 | 386.26 | 0.0 | 0.0 | 476.03 | 9.13 | 9.13 | 17.83 | -15.98 | -15.98 | 784.48 | 17.15 | 18.07 | 1278.34 | 13.42 | 13.95 | 54.17 | 54.55 | 1156.84 | 838.65 | 19.01 | 25.41 | 0.04 | -6.86 | -5.21 |
| 24Q1 (18) | 2020.6 | 14.01 | 12.46 | 1346.05 | -14.25 | -23.29 | 18.18 | 0.0 | -89.43 | 0 | 0 | 0 | 2589.39 | -10.06 | -2.72 | 120.68 | 17.42 | 86.41 | 2842.44 | 9.36 | 14.63 | 26.36 | 10.1 | 32.33 | 1480.86 | 19.65 | -12.69 | 4.4 | -1.35 | 4.51 | 56.78 | -4.27 | 39.51 | 4.31 | -14.65 | -46.99 | 386.26 | 0.0 | 0.0 | 436.22 | 0.0 | 7.18 | 21.22 | 0.0 | -66.8 | 669.63 | -25.31 | 21.82 | 1127.07 | -16.76 | 10.43 | 35.05 | 296.58 | 302.95 | 704.68 | -19.81 | 32.35 | 0.04 | 5.64 | -3.52 |
| 23Q4 (17) | 1772.34 | 3.87 | -13.39 | 1569.78 | -7.29 | -23.32 | 18.18 | -65.09 | -95.94 | 0 | 0 | 0 | 2878.96 | 0.49 | -11.72 | 102.78 | -19.7 | 14.38 | 2599.07 | -10.51 | -8.48 | 23.94 | -7.36 | 7.94 | 1237.64 | -14.32 | -45.2 | 4.46 | -0.89 | 10.95 | 59.31 | 87.63 | 31.07 | 5.05 | -47.83 | -41.89 | 386.26 | 0.0 | 0.0 | 436.22 | 0.0 | 7.18 | 21.22 | 0.0 | -66.8 | 896.59 | 13.15 | 25.09 | 1354.03 | 8.34 | 14.01 | -17.83 | -145.47 | 15.98 | 878.76 | 5.67 | 26.35 | 0.04 | 0.51 | -5.0 |
| 23Q3 (16) | 1706.29 | 5.02 | 7.66 | 1693.23 | 7.88 | -7.07 | 52.07 | 2.34 | -36.25 | 0 | 0 | 0 | 2865.05 | 16.93 | -25.01 | 128.0 | 26.42 | 38.32 | 2904.36 | 13.84 | -3.19 | 25.84 | 23.52 | 11.38 | 1444.46 | -2.52 | -42.92 | 4.5 | 9.76 | -7.98 | 31.61 | -12.58 | -72.1 | 9.68 | 23.16 | 4.2 | 386.26 | 0.0 | 0.0 | 436.22 | 0.0 | 7.18 | 21.22 | 0.0 | -66.8 | 792.42 | 19.26 | 26.74 | 1249.85 | 11.41 | 14.02 | 39.21 | 809.74 | 120.53 | 831.63 | 24.36 | 29.33 | 0.04 | -4.15 | -7.15 |
| 23Q2 (15) | 1624.79 | -9.57 | -4.43 | 1569.53 | -10.56 | -22.03 | 50.88 | -70.41 | 182.98 | 0 | 0 | 0 | 2450.29 | -7.95 | -9.41 | 101.25 | 56.39 | 155.49 | 2551.22 | 2.89 | 5.05 | 20.92 | 5.03 | 1.0 | 1481.78 | -12.63 | -41.74 | 4.1 | -2.61 | -12.21 | 36.16 | -11.15 | -79.12 | 7.86 | -3.32 | 3.42 | 386.26 | 0.0 | 0.0 | 436.22 | 7.18 | 7.18 | 21.22 | -66.8 | -66.8 | 664.42 | 20.87 | 25.01 | 1121.85 | 9.92 | 11.92 | 4.31 | 124.96 | 113.88 | 668.73 | 25.6 | 33.63 | 0.04 | -5.21 | -8.09 |
| 23Q1 (14) | 1796.73 | -12.2 | 58.55 | 1754.8 | -14.28 | 12.3 | 171.96 | -61.63 | 1118.71 | 0 | 0 | 0 | 2661.81 | -18.38 | -11.8 | 64.74 | -27.95 | -4.15 | 2479.64 | -12.69 | -10.75 | 19.92 | -10.19 | -16.67 | 1696.04 | -24.91 | -32.12 | 4.21 | 4.73 | -17.29 | 40.7 | -10.06 | -76.53 | 8.13 | -6.44 | 7.11 | 386.26 | 0.0 | 0.0 | 406.98 | 0.0 | 9.01 | 63.91 | 0.0 | -32.73 | 549.71 | -23.3 | -26.64 | 1020.61 | -14.06 | -16.18 | -17.27 | 18.61 | 62.3 | 532.44 | -23.45 | -24.32 | 0.04 | 4.02 | 12.18 |
| 22Q4 (13) | 2046.37 | 29.11 | 26.12 | 2047.12 | 12.35 | 23.6 | 448.12 | 448.63 | 4582.55 | 0 | 0 | 0 | 3261.05 | -14.65 | -3.7 | 89.86 | -2.9 | -3.19 | 2839.92 | -5.34 | 7.12 | 22.18 | -4.41 | -5.51 | 2258.56 | -10.75 | 14.88 | 4.02 | -17.79 | -22.24 | 45.25 | -60.06 | -80.04 | 8.69 | -6.46 | 7.55 | 386.26 | 0.0 | 0.0 | 406.98 | 0.0 | 9.01 | 63.91 | 0.0 | -32.73 | 716.74 | 14.63 | 5.12 | 1187.63 | 8.35 | 3.26 | -21.22 | -219.35 | 66.8 | 695.52 | 8.16 | 12.56 | 0.04 | -1.76 | 0.38 |
| 22Q3 (12) | 1584.96 | -6.77 | -10.05 | 1822.02 | -9.48 | -0.97 | 81.68 | 354.28 | 1527.09 | 0 | 0 | 0 | 3820.75 | 41.26 | 46.06 | 92.54 | 133.51 | -1.26 | 3000.05 | 23.53 | 35.61 | 23.20 | 12.02 | 14.73 | 2530.47 | -0.51 | 32.09 | 4.89 | 4.71 | -5.05 | 113.3 | -34.59 | -53.46 | 9.29 | 22.24 | 11.66 | 386.26 | 0.0 | 0.0 | 406.98 | 0.0 | 9.01 | 63.91 | 0.0 | -32.73 | 625.24 | 17.64 | 6.26 | 1096.13 | 9.35 | 3.73 | 17.78 | 157.24 | 120.97 | 643.02 | 28.49 | 27.68 | 0.04 | -5.11 | 6.28 |
| 22Q2 (11) | 1700.04 | 50.02 | 21.02 | 2012.91 | 28.82 | 21.83 | 17.98 | 27.43 | 0 | 0 | 0 | 0 | 2704.67 | -10.38 | 3.91 | 39.63 | -41.32 | -49.84 | 2428.68 | -12.59 | -3.68 | 20.71 | -13.35 | -4.73 | 2543.32 | 1.8 | 54.81 | 4.67 | -8.25 | -12.55 | 173.22 | -0.1 | -27.03 | 7.6 | 0.13 | 6.44 | 386.26 | 0.0 | 0.0 | 406.98 | 9.01 | 9.01 | 63.91 | -32.73 | -32.73 | 531.49 | -29.07 | 7.44 | 1002.39 | -17.68 | 4.09 | -31.06 | 32.2 | 51.37 | 500.43 | -28.87 | 16.15 | 0.04 | 15.69 | 9.29 |
| 22Q1 (10) | 1133.23 | -30.16 | -33.23 | 1562.56 | -5.66 | -2.23 | 14.11 | 47.44 | -55.05 | 0 | 0 | 0 | 3017.81 | -10.88 | 12.21 | 67.54 | -27.24 | -4.83 | 2778.38 | 4.8 | 18.18 | 23.90 | 1.84 | 18.91 | 2498.44 | 27.08 | 53.9 | 5.09 | -1.55 | -7.96 | 173.39 | -23.53 | -46.5 | 7.59 | -6.06 | -2.06 | 386.26 | 0.0 | 0.0 | 373.34 | 0.0 | 7.26 | 95.0 | 0.0 | 31.27 | 749.35 | 9.91 | 12.77 | 1217.69 | 5.87 | 12.24 | -45.81 | 28.32 | 8.82 | 703.54 | 13.86 | 14.54 | 0.04 | -6.92 | 5.59 |
| 21Q4 (9) | 1622.57 | -7.91 | -21.76 | 1656.31 | -9.98 | 0.44 | 9.57 | 90.64 | -82.97 | 0 | 0 | 0 | 3386.34 | 29.45 | 11.75 | 92.82 | -0.96 | 7.62 | 2651.19 | 19.84 | 33.28 | 23.47 | 16.07 | 28.72 | 1965.96 | 2.62 | 31.75 | 5.17 | 0.39 | -13.26 | 226.75 | -6.86 | -28.95 | 8.08 | -2.88 | -2.53 | 386.26 | 0.0 | 0.0 | 373.34 | 0.0 | 7.26 | 95.0 | 0.0 | 31.27 | 681.81 | 15.87 | 14.74 | 1150.15 | 8.84 | 13.36 | -63.91 | 24.63 | 32.73 | 617.9 | 22.69 | 23.78 | 0.04 | 4.01 | 5.29 |
| 21Q3 (8) | 1762.02 | 25.43 | 29.3 | 1839.94 | 11.36 | 26.01 | 5.02 | 0 | -97.46 | 0 | 0 | 0 | 2615.89 | 0.5 | -20.09 | 93.72 | 18.62 | 19.07 | 2212.19 | -12.26 | 0.45 | 20.22 | -6.99 | -0.34 | 1915.76 | 16.61 | 19.3 | 5.15 | -3.56 | -15.71 | 243.44 | 2.56 | 244.04 | 8.32 | 16.53 | -5.88 | 386.26 | 0.0 | 0.0 | 373.34 | 0.0 | 7.26 | 95.0 | 0.0 | 31.27 | 588.42 | 18.94 | 15.76 | 1056.76 | 9.73 | 13.78 | -84.8 | -32.77 | -5.21 | 503.62 | 16.9 | 17.75 | 0.04 | -2.43 | -0.81 |
| 21Q2 (7) | 1404.79 | -17.23 | 7.86 | 1652.24 | 3.39 | 29.29 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2602.78 | -3.23 | -3.67 | 79.01 | 11.33 | 26.38 | 2521.42 | 7.25 | 19.22 | 21.74 | 8.16 | 0 | 1642.85 | 1.2 | 4.98 | 5.34 | -3.44 | 7.44 | 237.37 | -26.76 | 28.34 | 7.14 | -7.87 | -6.3 | 386.26 | 0.0 | 0.0 | 373.34 | 7.26 | 0 | 95.0 | 31.27 | 0 | 494.7 | -25.55 | 0 | 963.04 | -11.23 | 13.29 | -63.87 | -27.13 | 22.84 | 430.83 | -29.86 | 620.45 | 0.04 | 11.78 | -1.79 |
| 21Q1 (6) | 1697.23 | -18.15 | 8.46 | 1598.13 | -3.09 | 29.33 | 31.39 | -44.15 | -78.34 | 0 | 0 | 0 | 2689.54 | -11.25 | 41.33 | 70.97 | -17.72 | 175.18 | 2351.04 | 18.19 | 53.95 | 20.10 | 10.24 | 0 | 1623.44 | 8.8 | 7.59 | 5.53 | -7.21 | 30.12 | 324.11 | 1.55 | 74.93 | 7.75 | -6.51 | -2.39 | 386.26 | 0.0 | 0.0 | 348.08 | 0.0 | 0 | 72.37 | 0.0 | 0 | 664.47 | 11.83 | 0 | 1084.92 | 6.93 | 16.57 | -50.24 | 47.12 | 42.49 | 614.23 | 23.04 | 803.1 | 0.04 | -7.18 | -12.77 |
| 20Q4 (5) | 2073.71 | 52.17 | 7.67 | 1649.03 | 12.94 | -9.56 | 56.2 | -71.54 | -61.02 | 0 | 0 | 0 | 3030.3 | -7.43 | 1.89 | 86.25 | 9.58 | 91.07 | 1989.2 | -9.67 | -1.11 | 18.24 | -10.14 | 0 | 1492.14 | -7.08 | 21.74 | 5.96 | -2.45 | 45.72 | 319.16 | 351.05 | 21.68 | 8.29 | -6.22 | -0.36 | 386.26 | 0.0 | 0.0 | 348.08 | 0.0 | 4.81 | 72.37 | 0.0 | 26.48 | 594.2 | 16.9 | 15.24 | 1014.64 | 9.25 | 12.12 | -95.0 | -17.87 | -31.27 | 499.2 | 16.72 | 12.62 | 0.04 | -2.01 | -10.91 |
| 20Q3 (4) | 1362.72 | 4.63 | 0.0 | 1460.15 | 14.25 | 0.0 | 197.47 | 39.59 | 0.0 | 0 | 0 | 0.0 | 3273.48 | 21.16 | 0.0 | 78.71 | 25.9 | 0.0 | 2202.21 | 4.12 | 0.0 | 20.29 | 0 | 0.0 | 1605.9 | 2.61 | 0.0 | 6.11 | 22.94 | 0.0 | 70.76 | -61.74 | 0.0 | 8.84 | 16.01 | 0.0 | 386.26 | 0.0 | 0.0 | 348.08 | 0 | 0.0 | 72.37 | 0 | 0.0 | 508.3 | 0 | 0.0 | 928.74 | 9.26 | 0.0 | -80.6 | 2.63 | 0.0 | 427.7 | 616.67 | 0.0 | 0.04 | -3.39 | 0.0 |
