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) | 588.12 | -20.08 | 111.81 | 0 | 0 | 0 | 0 | 0 | 298.92 | -47.51 | -74.4 | 0 | 52.36 | 13.48 | 17.52 | 116.21 | 276.34 | 18.17 | 51.2 | -4.94 | 0 | 0 | 9.27 | 20.86 | 309.83 | 0.01 | 186.26 | 8.56 | 0 | 0 | 838.9 | -11.94 | 1025.16 | -12.03 | 5.99 | -2.12 | 844.89 | -11.88 | 0.00 | 0 |
| 2022 (9) | 735.93 | -8.81 | 0 | 0 | 0 | 0 | 0 | 0 | 569.52 | -33.47 | 146.19 | -36.02 | 46.14 | -60.12 | 8.10 | -40.05 | 233.84 | 101.4 | 53.86 | 0.88 | 0 | 0 | 7.67 | -24.36 | 309.81 | 0.03 | 171.57 | 15.3 | 41.17 | 36.69 | 952.67 | -0.17 | 1165.41 | 2.85 | 6.12 | 0 | 958.79 | 5.0 | 0.00 | 0 |
| 2021 (8) | 807.0 | 56.01 | 0 | 0 | 0 | 0 | 0 | 0 | 856.04 | 40.32 | 228.49 | 197.28 | 115.69 | 46.89 | 13.51 | 4.68 | 116.11 | -17.81 | 53.39 | 3.45 | 0 | 0 | 10.14 | -19.4 | 309.73 | 0.0 | 148.8 | 5.45 | 30.12 | 189.34 | 954.26 | 20.19 | 1133.17 | 19.85 | -41.17 | 0 | 913.09 | 19.54 | 0.00 | 0 |
| 2020 (7) | 517.26 | 17.16 | 0 | 0 | 0 | 0 | 0 | 0 | 610.06 | 17.94 | 76.86 | -21.77 | 78.76 | 8.01 | 12.91 | -8.42 | 141.27 | -22.05 | 51.61 | 2.83 | 0 | 0 | 12.58 | 323.57 | 309.72 | 0.76 | 141.11 | 7.49 | 10.41 | 279.93 | 793.95 | 1.72 | 945.47 | 3.38 | -30.12 | 0 | 763.83 | -0.82 | 0.00 | 0 |
| 2019 (6) | 441.49 | -23.06 | 0.03 | -62.5 | 0 | 0 | 0 | 0 | 517.27 | -38.95 | 98.25 | -75.04 | 72.92 | -25.32 | 14.10 | 22.32 | 181.22 | 48.93 | 50.19 | 66.91 | 0 | 0 | 2.97 | 545.65 | 307.37 | -0.97 | 131.28 | 42.82 | 2.74 | 602.56 | 780.55 | -17.08 | 914.57 | -11.52 | -10.41 | 0 | 770.14 | -17.95 | 0.00 | 0 |
| 2018 (5) | 573.84 | 69.93 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 847.22 | 54.27 | 393.62 | -2.28 | 97.64 | 14.52 | 11.52 | -25.77 | 121.68 | 76.63 | 30.07 | 0 | 0 | 0 | 0.46 | -66.42 | 310.39 | 3.94 | 91.92 | 78.0 | 0.39 | 0 | 941.37 | 34.99 | 1033.68 | 38.01 | -2.74 | 0 | 938.63 | 34.68 | 0.00 | 0 |
| 2017 (4) | 337.69 | 271.01 | 0.08 | -99.94 | 0 | 0 | 0 | 0 | 549.18 | 31.91 | 402.82 | 69.82 | 85.26 | 47.79 | 15.52 | 12.04 | 68.89 | 42.07 | 0 | 0 | 32.87 | -78.71 | 1.37 | -49.63 | 298.63 | 8.65 | 51.64 | 84.96 | 0 | 0 | 697.34 | 92.13 | 748.98 | 91.59 | -0.39 | 0 | 696.95 | 58.09 | 0.00 | -26.91 |
| 2016 (3) | 91.02 | 193.23 | 127.42 | -55.81 | 77.86 | 1457.2 | 0 | 0 | 416.33 | -5.11 | 237.21 | 38.39 | 57.69 | 5.99 | 13.86 | 11.7 | 48.49 | -18.49 | 0 | 0 | 154.39 | 19.14 | 2.72 | -33.0 | 274.86 | 13.18 | 27.92 | 159.0 | 0.05 | 0 | 362.96 | 65.63 | 390.93 | 70.04 | 77.89 | 0 | 440.85 | 101.22 | 0.00 | -44.16 |
| 2015 (2) | 31.04 | -57.29 | 288.34 | -27.94 | 5.0 | -87.21 | 0 | 0 | 438.76 | -10.65 | 171.41 | -39.31 | 54.43 | -9.96 | 12.41 | 0.78 | 59.49 | 15.56 | 328.34 | 15.84 | 129.59 | 3.84 | 4.06 | -24.39 | 242.86 | -1.87 | 10.78 | 0 | 0 | 0 | 219.14 | 102.61 | 229.91 | 112.56 | -0.05 | 0 | 219.09 | 102.45 | 0.00 | 16.97 |
| 2014 (1) | 72.68 | 81.88 | 400.16 | -38.89 | 39.08 | -46.47 | 0 | 0 | 491.08 | 8.59 | 282.42 | 247.04 | 60.45 | -9.04 | 12.31 | -16.24 | 51.48 | -33.29 | 283.45 | 120.55 | 124.8 | 183.83 | 5.37 | 289.13 | 247.49 | -89.67 | 0 | 0 | 0 | 0 | 108.16 | 0 | 108.16 | 0 | 0.06 | 0 | 108.22 | 0 | 0.00 | -86.07 |
| 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) | 611.57 | -6.62 | 1.13 | 152.5 | 26.9 | 83.8 | 0 | 0 | 0 | 0 | 0 | 0 | 81.33 | -18.02 | 5.13 | -14.87 | -82.68 | 40.64 | 51.65 | -17.6 | 2.3 | 14.24 | -18.5 | -17.79 | 316.07 | 8.79 | 12.71 | 48.37 | -1.83 | -4.95 | 39.95 | 0.03 | 0 | 7.5 | -7.64 | -25.15 | 309.86 | -0.0 | 0.02 | 186.26 | 0.0 | 0.0 | 0 | 0 | 0 | 803.8 | -1.82 | -6.92 | 990.06 | -1.48 | -5.69 | 19.27 | -43.97 | -40.19 | 823.07 | -3.52 | -8.11 | 0.00 | 0 | 0 |
| 24Q2 (19) | 654.91 | 5.03 | 9.76 | 120.17 | -7.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 99.21 | 4.4 | 41.18 | -8.14 | 32.62 | -5.58 | 62.68 | 16.61 | 35.41 | 17.48 | 7.2 | 22.43 | 290.54 | 4.62 | 3.64 | 49.27 | -0.4 | -3.68 | 39.94 | 0 | 0 | 8.12 | -6.13 | -24.61 | 309.87 | -0.02 | 0.02 | 186.26 | 0.0 | 0.0 | 0 | 0 | 0 | 818.67 | -0.98 | -7.87 | 1004.93 | -0.8 | -6.51 | 34.39 | 27.65 | 156.07 | 853.06 | -0.08 | -5.43 | 0.00 | 0 | 0 |
| 24Q1 (18) | 623.56 | 6.03 | -4.07 | 130.2 | 16.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95.03 | 9.18 | 47.91 | -12.08 | 51.29 | 28.31 | 53.75 | 2.65 | 45.74 | 16.30 | -6.93 | 91.99 | 277.7 | 0.49 | 5.69 | 49.47 | -3.38 | -1.14 | 0 | 0 | 0 | 8.65 | -6.69 | 22.87 | 309.92 | 0.03 | 0.04 | 186.26 | 0.0 | 8.56 | 0 | 0 | -100.0 | 826.81 | -1.44 | -4.94 | 1013.08 | -1.18 | -6.42 | 26.94 | 349.75 | 1022.5 | 853.75 | 1.05 | -2.12 | 0.00 | 0 | 0 |
| 23Q4 (17) | 588.12 | -2.75 | -20.08 | 111.81 | 34.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 87.04 | 12.51 | 9.43 | -24.8 | 1.0 | -116.4 | 52.36 | 3.7 | 13.48 | 17.52 | 1.1 | 116.21 | 276.34 | -1.45 | 18.17 | 51.2 | 0.61 | -4.94 | 0 | 0 | 0 | 9.27 | -7.49 | 20.86 | 309.83 | 0.01 | 0.01 | 186.26 | 0.0 | 8.56 | 0 | 0 | -100.0 | 838.9 | -2.85 | -11.94 | 1025.16 | -2.35 | -12.03 | 5.99 | -81.41 | -2.12 | 844.89 | -5.68 | -11.88 | 0.00 | 0 | 0 |
| 23Q3 (16) | 604.74 | 1.36 | -27.15 | 82.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 77.36 | 10.09 | -29.81 | -25.05 | -224.9 | -194.85 | 50.49 | 9.07 | -27.65 | 17.33 | 21.37 | 74.76 | 280.42 | 0.03 | 48.01 | 50.89 | -0.51 | -4.66 | 0 | 0 | 0 | 10.02 | -6.96 | 21.01 | 309.81 | 0.0 | -0.01 | 186.26 | 0.0 | 8.56 | 0 | 0 | -100.0 | 863.54 | -2.82 | -10.36 | 1049.81 | -2.33 | -10.74 | 32.22 | 139.91 | 42.88 | 895.76 | -0.69 | -9.15 | 0.00 | 0 | 0 |
| 23Q2 (15) | 596.65 | -8.21 | -37.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70.27 | 9.37 | -61.03 | -7.71 | 54.24 | -111.73 | 46.29 | 25.52 | -55.21 | 14.27 | 68.11 | 14.92 | 280.34 | 6.69 | 98.36 | 51.15 | 2.22 | -2.96 | 0 | 0 | 0 | 10.77 | 52.98 | 20.88 | 309.81 | 0.0 | -0.02 | 186.26 | 8.56 | 8.56 | 0 | -100.0 | -100.0 | 888.59 | 2.16 | -5.16 | 1074.85 | -0.71 | -6.51 | 13.43 | 459.58 | 238.45 | 902.02 | 3.42 | -2.72 | 0.00 | 0 | 0 |
| 23Q1 (14) | 650.02 | -11.67 | -29.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64.25 | -19.22 | -67.79 | -16.85 | -47.03 | -125.73 | 36.88 | -20.07 | -66.81 | 8.49 | 4.81 | -32.89 | 262.75 | 12.36 | 121.19 | 50.04 | -7.09 | -9.38 | 0 | 0 | 0 | 7.04 | -8.21 | -25.97 | 309.8 | -0.0 | 0.03 | 171.57 | 0.0 | 15.3 | 41.17 | 0.0 | 36.69 | 869.82 | -8.7 | -14.7 | 1082.56 | -7.11 | -9.69 | 2.4 | -60.78 | 109.12 | 872.22 | -9.03 | -12.2 | 0.00 | 0 | 0 |
| 22Q4 (13) | 735.93 | -11.35 | -8.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 79.54 | -27.84 | -62.83 | -11.46 | -143.39 | -117.76 | 46.14 | -33.89 | -60.12 | 8.10 | -18.28 | -40.05 | 233.84 | 23.42 | 101.4 | 53.86 | 0.9 | 0.88 | 0 | 0 | 0 | 7.67 | -7.37 | -24.36 | 309.81 | -0.01 | 0.03 | 171.57 | 0.0 | 15.3 | 41.17 | 0.0 | 36.69 | 952.67 | -1.11 | -0.17 | 1165.41 | -0.91 | 2.85 | 6.12 | -72.86 | 114.87 | 958.79 | -2.75 | 5.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 830.12 | -12.59 | 16.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 110.22 | -38.87 | -53.76 | 26.41 | -59.83 | -64.91 | 69.79 | -32.48 | -46.15 | 9.91 | -20.19 | -39.59 | 189.46 | 34.06 | 74.3 | 53.38 | 1.27 | 2.52 | 0 | 0 | 0 | 8.28 | -7.07 | -22.98 | 309.85 | -0.0 | 0.02 | 171.57 | 0.0 | 15.3 | 41.17 | 0.0 | 36.69 | 963.39 | 2.82 | 8.19 | 1176.13 | 2.3 | 9.98 | 22.55 | 332.47 | 158.92 | 985.94 | 6.33 | 15.69 | 0.00 | 0 | 0 |
| 22Q2 (11) | 949.73 | 2.63 | 40.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180.31 | -9.6 | -20.35 | 65.75 | 0.38 | 6.69 | 103.36 | -6.98 | -4.41 | 12.42 | -1.83 | -19.06 | 141.33 | 18.97 | 27.59 | 52.71 | -4.55 | 3.23 | 0 | 0 | 0 | 8.91 | -6.31 | -21.7 | 309.86 | 0.05 | 0.05 | 171.57 | 15.3 | 15.3 | 41.17 | 36.69 | 36.69 | 936.98 | -8.12 | 14.93 | 1149.72 | -4.08 | 15.65 | -9.7 | 63.16 | 74.42 | 927.28 | -6.66 | 19.29 | 0.00 | 0 | 0 |
| 22Q1 (10) | 925.37 | 14.67 | 56.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 199.46 | -6.79 | 12.49 | 65.5 | 1.49 | 142.23 | 111.12 | -3.95 | 27.71 | 12.65 | -6.37 | -6.47 | 118.79 | 2.31 | -3.68 | 55.22 | 3.43 | 3.45 | 0 | 0 | 0 | 9.51 | -6.21 | -20.55 | 309.72 | -0.0 | -0.03 | 148.8 | 0.0 | 5.45 | 30.12 | 0.0 | 189.34 | 1019.76 | 6.86 | 24.21 | 1198.67 | 5.78 | 23.26 | -26.33 | 36.05 | 10.9 | 993.43 | 8.8 | 25.52 | 0.00 | 0 | 0 |
| 21Q4 (9) | 807.0 | 12.78 | 56.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 213.99 | -10.23 | 44.85 | 64.54 | -14.26 | 598.48 | 115.69 | -10.74 | 46.89 | 13.51 | -17.65 | 4.68 | 116.11 | 6.82 | -17.81 | 53.39 | 2.54 | 3.45 | 0 | 0 | 0 | 10.14 | -5.67 | -19.4 | 309.73 | -0.02 | 0.0 | 148.8 | 0.0 | 5.45 | 30.12 | 0.0 | 189.34 | 954.26 | 7.16 | 20.19 | 1133.17 | 5.96 | 19.85 | -41.17 | -7.58 | -36.69 | 913.09 | 7.14 | 19.54 | 0.00 | 0 | 0 |
| 21Q3 (8) | 715.58 | 5.64 | 51.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 238.37 | 5.3 | 55.55 | 75.27 | 22.13 | 366.65 | 129.61 | 19.86 | 34.48 | 16.41 | 6.94 | 1.05 | 108.7 | -1.87 | -29.67 | 52.07 | 1.98 | 6.88 | 0 | 0 | 0 | 10.75 | -5.54 | -18.5 | 309.79 | 0.03 | 0.1 | 148.8 | 0.0 | 5.45 | 30.12 | 0.0 | 189.34 | 890.5 | 9.23 | 13.49 | 1069.41 | 7.57 | 14.23 | -38.27 | -0.92 | -55.82 | 852.23 | 9.64 | 12.12 | 0.00 | 0 | 0 |
| 21Q2 (7) | 677.38 | 14.59 | 31.95 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 226.37 | 27.67 | 37.29 | 61.63 | 127.92 | 91.4 | 108.13 | 24.27 | 9.31 | 15.35 | 13.43 | 0 | 110.77 | -10.18 | -33.21 | 51.06 | -4.35 | 5.85 | 0 | 0 | 0 | 11.38 | -4.93 | 341.09 | 309.71 | -0.03 | -0.92 | 148.8 | 5.45 | 5.45 | 30.12 | 189.34 | 189.34 | 815.23 | -0.7 | 6.08 | 994.14 | 2.22 | 8.05 | -37.92 | -28.32 | -117.93 | 777.31 | -1.79 | 3.48 | 0.00 | 0 | 0 |
| 21Q1 (6) | 591.13 | 14.28 | 24.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 177.31 | 20.02 | 22.97 | 27.04 | 192.64 | 40.25 | 87.01 | 10.47 | 3.02 | 13.53 | 4.79 | 0 | 123.33 | -12.7 | -30.79 | 53.38 | 3.43 | 8.61 | 0 | 0 | 0 | 11.97 | -4.85 | 332.13 | 309.81 | 0.03 | 0.72 | 141.11 | 0.0 | 7.49 | 10.41 | 0.0 | 279.93 | 820.99 | 3.41 | 2.65 | 972.51 | 2.86 | 4.14 | -29.55 | 1.89 | -174.37 | 791.44 | 3.61 | 0.3 | 0.00 | 0 | 0 |
| 20Q4 (5) | 517.26 | 9.76 | 17.16 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 147.73 | -3.6 | 12.63 | 9.24 | -42.72 | -28.15 | 78.76 | -18.28 | 8.01 | 12.91 | -20.5 | 0 | 141.27 | -8.6 | -22.05 | 51.61 | 5.93 | 2.83 | 0 | 0 | 0 | 12.58 | -4.62 | 323.57 | 309.72 | 0.07 | 0.76 | 141.11 | 0.0 | 7.49 | 10.41 | 0.0 | 279.93 | 793.95 | 1.18 | 1.72 | 945.47 | 0.99 | 3.38 | -30.12 | -22.64 | -189.34 | 763.83 | 0.49 | -0.82 | 0.00 | 0 | 0 |
| 20Q3 (4) | 471.26 | -8.2 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 153.24 | -7.07 | 0.0 | 16.13 | -49.91 | 0.0 | 96.38 | -2.57 | 0.0 | 16.24 | 0 | 0.0 | 154.56 | -6.81 | 0.0 | 48.72 | 1.0 | 0.0 | 0 | 0 | 0.0 | 13.19 | 411.24 | 0.0 | 309.49 | -0.99 | 0.0 | 141.11 | 0.0 | 0.0 | 10.41 | 0.0 | 0.0 | 784.67 | 2.1 | 0.0 | 936.19 | 1.75 | 0.0 | -24.56 | -41.15 | 0.0 | 760.11 | 1.19 | 0.0 | 0.00 | 0 | 0.0 |
