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) | 839.69 | 4.16 | 2.63 | 105.47 | 100.62 | -27.53 | 0 | 0 | 2479.64 | 0.47 | -182.03 | 0 | 240.43 | 20.96 | 9.70 | 20.39 | 290.03 | -4.17 | 307.05 | -7.34 | 1015.25 | 39.21 | 112.69 | -1.11 | 769.94 | 0.0 | 137.53 | 0.0 | 36.2 | -23.68 | 145.26 | -54.01 | 319.0 | -36.3 | -44.85 | 0 | 100.41 | -64.09 | 0.04 | 13.52 |
| 2022 (9) | 806.13 | 0.84 | 1.28 | 184.44 | 138.85 | -17.52 | 0 | 0 | 2467.93 | -33.42 | -211.01 | 0 | 198.76 | -67.72 | 8.05 | -51.51 | 302.64 | -12.25 | 331.37 | 23.25 | 729.31 | 92.83 | 113.96 | -3.07 | 769.94 | -20.0 | 137.53 | 63.2 | 47.43 | 45.05 | 315.82 | -54.21 | 500.79 | -37.92 | -36.2 | 0 | 279.62 | -56.47 | 0.03 | 27.0 |
| 2021 (8) | 799.45 | -11.44 | 0.45 | -77.5 | 168.34 | 0.38 | 0 | 0 | 3706.85 | 36.81 | 613.31 | 1716.68 | 615.73 | 31.58 | 16.61 | -3.82 | 344.89 | 28.92 | 268.85 | 28.11 | 378.21 | -62.11 | 117.57 | -8.16 | 962.42 | 0.0 | 84.27 | 9.56 | 32.7 | 63.09 | 689.73 | 235.46 | 806.7 | 166.61 | -47.43 | 0 | 642.3 | 271.46 | 0.03 | -54.2 |
| 2020 (7) | 902.75 | 12.21 | 2.0 | -88.41 | 167.71 | 75.89 | 0 | 0 | 2709.55 | 0.8 | 33.76 | 0 | 467.95 | 45.84 | 17.27 | 44.67 | 267.53 | 14.04 | 209.86 | 177.81 | 998.24 | -2.55 | 128.01 | -0.05 | 962.42 | 0.0 | 76.92 | 0.0 | 20.05 | 136.44 | 205.61 | 43.14 | 302.58 | 32.11 | -32.7 | 0 | 172.91 | 39.91 | 0.06 | -5.74 |
| 2019 (6) | 804.5 | 16.32 | 17.26 | 216.12 | 95.35 | -67.78 | 0 | 0 | 2687.92 | -12.63 | -191.85 | 0 | 320.87 | -32.31 | 11.94 | -22.53 | 234.6 | -10.83 | 75.54 | 7.67 | 1024.33 | 80.63 | 128.08 | -4.25 | 962.42 | 0.0 | 76.92 | 15.22 | 8.48 | 0 | 143.64 | -64.24 | 229.04 | -51.11 | -20.05 | 0 | 123.59 | -68.57 | 0.06 | -9.36 |
| 2018 (5) | 691.63 | -34.14 | 5.46 | -84.05 | 295.96 | 262.92 | 0 | 0 | 3076.34 | -9.79 | 101.61 | -68.6 | 474.02 | 16.78 | 15.41 | 29.46 | 263.09 | 5.85 | 70.16 | 11.1 | 567.09 | -44.65 | 133.77 | 1.56 | 962.42 | 0.0 | 66.76 | 94.07 | 0 | 0 | 401.7 | -15.74 | 468.46 | -8.35 | -8.48 | 0 | 393.22 | -17.96 | 0.07 | -12.56 |
| 2017 (4) | 1050.21 | 30.96 | 34.24 | 549.72 | 81.55 | -54.88 | 0 | 0 | 3410.28 | 3.63 | 323.59 | 313.85 | 405.91 | -15.86 | 11.90 | -18.81 | 248.54 | -10.21 | 63.15 | 11.89 | 1024.53 | -3.52 | 131.71 | -3.18 | 962.42 | 0.0 | 34.4 | 29.42 | 0 | 0 | 476.76 | 120.88 | 511.16 | 110.85 | 2.56 | -67.14 | 479.32 | 114.33 | 0.08 | -17.63 |
| 2016 (3) | 801.91 | 1.66 | 5.27 | -66.94 | 180.75 | -53.78 | 0 | 0 | 3290.89 | -8.67 | 78.19 | 58.54 | 482.43 | 38.58 | 14.66 | 51.74 | 276.79 | -12.95 | 56.44 | -56.14 | 1061.88 | 54.94 | 136.03 | -6.67 | 962.42 | 0.0 | 26.58 | 22.77 | 0 | 0 | 215.85 | 18.32 | 242.43 | 18.8 | 7.79 | -84.68 | 223.64 | -4.14 | 0.09 | -16.78 |
| 2015 (2) | 788.81 | -3.76 | 15.94 | 318.37 | 391.08 | -30.93 | 0 | 0 | 3603.46 | -11.72 | 49.32 | -72.02 | 348.12 | -41.56 | 9.66 | -33.8 | 317.96 | -12.7 | 128.68 | -15.69 | 685.37 | -20.02 | 145.75 | -3.9 | 962.42 | 0.0 | 21.65 | 438.56 | 0 | 0 | 182.43 | -9.36 | 204.07 | -0.59 | 50.86 | 2.83 | 233.29 | -6.96 | 0.11 | 14.35 |
| 2014 (1) | 819.65 | 7.41 | 3.81 | -88.98 | 566.17 | -9.79 | 0 | 0 | 4081.79 | -1.97 | 176.28 | 321.72 | 595.64 | 36.51 | 14.59 | 39.25 | 364.2 | -3.13 | 152.62 | 4.47 | 856.89 | -27.68 | 151.66 | -3.48 | 962.42 | 0.0 | 4.02 | 0 | 0 | 0 | 201.27 | 401.05 | 205.29 | 411.05 | 49.46 | 39.48 | 250.73 | 231.52 | 0.10 | 22.98 |
| 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) | 632.84 | -12.06 | -19.4 | 7.33 | 0.27 | 402.05 | 89.5 | 10.74 | -13.21 | 0 | 0 | 0 | 777.48 | 4.6 | 10.89 | -9.26 | -300.87 | 5.03 | 312.79 | 1.76 | 6.0 | 11.38 | -1.07 | -8.51 | 335.21 | 1.08 | 12.81 | 268.97 | -0.72 | -14.46 | 1060.1 | -6.83 | 10.07 | 198.84 | 6.86 | 75.11 | 769.94 | 0.0 | 0.0 | 137.53 | 0.0 | 0.0 | 44.85 | 0.0 | 23.9 | 87.72 | -9.26 | -45.32 | 270.11 | -3.2 | -19.16 | -13.47 | 42.68 | 40.66 | 74.25 | 1.48 | -46.08 | 0.04 | -0.21 | 10.16 |
| 24Q2 (19) | 719.61 | -17.92 | -20.51 | 7.31 | 156.49 | 653.61 | 80.82 | 7.56 | -44.0 | 0 | 0 | 0 | 743.28 | 24.97 | 17.38 | -2.31 | 93.45 | 95.19 | 307.38 | 42.26 | 35.86 | 11.50 | 36.4 | 10.26 | 331.64 | 12.8 | 16.74 | 270.91 | -0.6 | -15.5 | 1137.83 | 3.12 | 13.99 | 186.07 | 64.84 | 63.91 | 769.94 | 0.0 | 0.0 | 137.53 | 0.0 | 0.0 | 44.85 | 23.9 | 23.9 | 96.67 | -10.17 | -43.22 | 279.05 | -0.82 | -18.88 | -23.5 | 16.81 | 46.06 | 73.17 | -7.8 | -42.24 | 0.04 | 1.28 | 12.91 |
| 24Q1 (18) | 876.74 | 4.41 | 13.71 | 2.85 | 8.37 | 338.46 | 75.14 | -25.32 | -41.66 | 0 | 0 | 0 | 594.77 | -6.11 | 16.19 | -35.27 | -133.58 | 67.67 | 216.07 | -10.13 | 15.05 | 8.43 | -13.04 | -2.82 | 294.02 | 1.38 | 3.05 | 272.54 | -11.24 | -15.77 | 1103.39 | 8.68 | 22.22 | 112.88 | 0.17 | -0.63 | 769.94 | 0.0 | 0.0 | 137.53 | 0.0 | 0.0 | 36.2 | 0.0 | -23.68 | 107.61 | -25.92 | -47.95 | 281.35 | -11.8 | -28.18 | -28.25 | 37.01 | 5.33 | 79.36 | -20.96 | -55.14 | 0.04 | 5.96 | 12.45 |
| 23Q4 (17) | 839.69 | 6.95 | 4.16 | 2.63 | 80.14 | 105.47 | 100.62 | -2.42 | -27.53 | 0 | 0 | 0 | 633.46 | -9.65 | 20.32 | -15.1 | -54.87 | 85.21 | 240.43 | -18.52 | 20.96 | 9.70 | -22.04 | 20.39 | 290.03 | -2.39 | -4.17 | 307.05 | -2.35 | -7.34 | 1015.25 | 5.41 | 39.21 | 112.69 | -0.76 | -1.11 | 769.94 | 0.0 | 0.0 | 137.53 | 0.0 | 0.0 | 36.2 | 0.0 | -23.68 | 145.26 | -9.44 | -54.01 | 319.0 | -4.53 | -36.3 | -44.85 | -97.58 | -23.9 | 100.41 | -27.09 | -64.09 | 0.04 | 2.87 | 13.52 |
| 23Q3 (16) | 785.16 | -13.27 | -2.6 | 1.46 | 50.52 | -18.89 | 103.12 | -28.55 | 11.34 | 0 | 0 | 0 | 701.1 | 10.72 | 40.98 | -9.75 | 79.72 | 90.65 | 295.08 | 30.43 | 53.02 | 12.44 | 19.23 | 85.21 | 297.14 | 4.59 | -0.34 | 314.44 | -1.92 | -5.52 | 963.12 | -3.51 | 65.11 | 113.55 | 0.03 | -9.6 | 769.94 | 0.0 | 0.0 | 137.53 | 0.0 | 0.0 | 36.2 | 0.0 | -23.68 | 160.41 | -5.77 | -61.56 | 334.14 | -2.86 | -44.52 | -22.7 | 47.9 | -3.65 | 137.71 | 8.72 | -65.17 | 0.04 | 2.28 | 20.33 |
| 23Q2 (15) | 905.31 | 17.42 | 6.58 | 0.97 | 49.23 | 86.54 | 144.32 | 12.05 | 96.46 | 0 | 0 | 0 | 633.21 | 23.7 | 0.69 | -48.07 | 55.94 | 14.65 | 226.24 | 20.46 | -27.67 | 10.43 | 20.22 | 12.22 | 284.09 | -0.43 | -23.72 | 320.61 | -0.91 | 19.7 | 998.15 | 10.56 | 119.94 | 113.52 | -0.06 | -2.74 | 769.94 | 0.0 | -20.0 | 137.53 | 0.0 | 0.0 | 36.2 | -23.68 | -23.68 | 170.24 | -17.66 | -67.36 | 343.98 | -12.19 | -51.31 | -43.57 | -46.01 | -11.35 | 126.67 | -28.4 | -73.74 | 0.04 | 0.87 | 33.56 |
| 23Q1 (14) | 771.0 | -4.36 | -14.46 | 0.65 | -49.22 | 25.0 | 128.8 | -7.24 | -5.66 | 0 | 0 | 0 | 511.88 | -2.77 | -37.21 | -109.11 | -6.89 | -311.29 | 187.81 | -5.51 | -63.79 | 8.68 | 7.74 | -38.22 | 285.33 | -5.72 | -24.52 | 323.55 | -2.36 | 24.51 | 902.82 | 23.79 | 100.89 | 113.59 | -0.32 | -3.06 | 769.94 | 0.0 | -20.0 | 137.53 | 0.0 | 63.2 | 47.43 | 0.0 | 45.05 | 206.76 | -34.53 | -67.98 | 391.73 | -21.78 | -48.64 | -29.84 | 17.57 | -4.59 | 176.92 | -36.73 | -71.33 | 0.04 | 6.96 | 32.51 |
| 22Q4 (13) | 806.13 | 0.0 | 0.84 | 1.28 | -28.89 | 184.44 | 138.85 | 49.91 | -17.52 | 0 | 0 | 0 | 526.48 | 5.86 | -43.41 | -102.08 | 2.09 | -195.8 | 198.76 | 3.07 | -67.72 | 8.05 | 19.94 | -51.51 | 302.64 | 1.51 | -12.25 | 331.37 | -0.43 | 23.25 | 729.31 | 25.03 | 92.83 | 113.96 | -9.27 | -3.07 | 769.94 | 0.0 | -20.0 | 137.53 | 0.0 | 63.2 | 47.43 | 0.0 | 45.05 | 315.82 | -24.32 | -54.21 | 500.79 | -16.85 | -37.92 | -36.2 | -65.3 | 23.68 | 279.62 | -29.28 | -56.47 | 0.03 | 9.04 | 27.0 |
| 22Q3 (12) | 806.13 | -5.1 | -8.31 | 1.8 | 246.15 | 500.0 | 92.62 | 26.08 | -63.27 | 0 | 0 | 0 | 497.32 | -20.91 | -49.79 | -104.26 | -85.12 | -153.99 | 192.84 | -38.35 | -70.62 | 6.71 | -27.76 | -63.36 | 298.14 | -19.94 | -14.17 | 332.81 | 24.25 | 41.34 | 583.32 | 28.54 | 31.57 | 125.61 | 7.62 | -1.54 | 769.94 | -20.0 | -20.0 | 137.53 | 0.0 | 63.2 | 47.43 | 0.0 | 45.05 | 417.3 | -19.99 | -36.77 | 602.27 | -14.75 | -22.48 | -21.9 | 44.03 | 55.47 | 395.4 | -18.03 | -35.26 | 0.03 | 13.53 | -41.43 |
| 22Q2 (11) | 849.42 | -5.76 | -14.67 | 0.52 | 0.0 | 0.0 | 73.46 | -46.19 | -62.96 | 0 | 0 | 0 | 628.84 | -22.87 | -34.26 | -56.32 | -209.06 | -128.84 | 312.79 | -39.69 | -50.16 | 9.30 | -33.82 | -50.78 | 372.41 | -1.49 | 18.55 | 267.85 | 3.08 | 12.23 | 453.82 | 0.98 | -46.11 | 116.72 | -0.39 | -8.87 | 962.42 | 0.0 | 0.0 | 137.53 | 63.2 | 63.2 | 47.43 | 45.05 | 45.05 | 521.53 | -19.23 | 11.76 | 706.49 | -7.37 | 21.06 | -39.13 | -37.15 | 7.82 | 482.4 | -21.83 | 13.72 | 0.03 | 0.07 | -51.07 |
| 22Q1 (10) | 901.32 | 12.74 | -13.15 | 0.52 | 15.56 | -79.77 | 136.53 | -18.9 | -41.15 | 0 | 0 | 0 | 815.28 | -12.37 | -1.7 | 51.64 | -51.53 | -56.36 | 518.67 | -15.76 | -2.84 | 14.05 | -15.44 | -21.01 | 378.03 | 9.61 | 30.04 | 259.85 | -3.35 | 10.29 | 449.4 | 18.82 | -51.22 | 117.18 | -0.33 | -8.66 | 962.42 | 0.0 | 0.0 | 84.27 | 0.0 | 9.56 | 32.7 | 0.0 | 63.09 | 645.68 | -6.39 | 121.68 | 762.66 | -5.46 | 96.44 | -28.53 | 39.85 | 12.86 | 617.15 | -3.92 | 138.72 | 0.03 | 2.52 | -54.23 |
| 21Q4 (9) | 799.45 | -9.07 | -11.44 | 0.45 | 50.0 | -77.5 | 168.34 | -33.25 | 0.38 | 0 | 0 | 0 | 930.34 | -6.08 | 15.52 | 106.55 | -44.82 | 26.32 | 615.73 | -6.2 | 31.58 | 16.61 | -9.36 | -3.82 | 344.89 | -0.71 | 28.92 | 268.85 | 14.18 | 28.11 | 378.21 | -14.69 | -62.11 | 117.57 | -7.84 | -8.16 | 962.42 | 0.0 | 0.0 | 84.27 | 0.0 | 9.56 | 32.7 | 0.0 | 63.09 | 689.73 | 4.51 | 235.46 | 806.7 | 3.83 | 166.61 | -47.43 | 3.56 | -45.05 | 642.3 | 5.16 | 271.46 | 0.03 | -49.71 | -54.2 |
| 21Q3 (8) | 879.22 | -11.68 | 12.29 | 0.3 | -42.31 | -70.0 | 252.18 | 27.14 | 91.95 | 0 | 0 | 0 | 990.55 | 3.55 | 35.27 | 193.1 | -1.13 | 567.24 | 656.44 | 4.59 | 46.68 | 18.33 | -2.95 | 3.36 | 347.36 | 10.58 | 29.87 | 235.47 | -1.34 | 139.91 | 443.34 | -47.36 | -58.24 | 127.57 | -0.4 | -0.75 | 962.42 | 0.0 | 0.0 | 84.27 | 0.0 | 9.56 | 32.7 | 0.0 | 63.09 | 659.95 | 41.43 | 709.95 | 776.93 | 33.12 | 335.38 | -49.18 | -15.85 | -32.24 | 610.77 | 43.99 | 1279.02 | 0.05 | -5.15 | -9.67 |
| 21Q2 (7) | 995.51 | -4.08 | 37.97 | 0.52 | -79.77 | -94.47 | 198.35 | -14.51 | 40.16 | 0 | 0 | 0 | 956.56 | 15.33 | 50.64 | 195.31 | 65.04 | 759.61 | 627.62 | 17.57 | 69.76 | 18.88 | 6.19 | 0 | 314.13 | 8.06 | 17.83 | 238.67 | 1.3 | 144.24 | 842.15 | -8.6 | -19.83 | 128.08 | -0.16 | -0.84 | 962.42 | 0.0 | 0.0 | 84.27 | 9.56 | 0 | 32.7 | 63.09 | 0 | 466.64 | 60.21 | 0 | 583.61 | 50.32 | 290.35 | -42.45 | -29.66 | 4.93 | 424.19 | 64.08 | 1050.03 | 0.05 | -6.39 | -4.21 |
| 21Q1 (6) | 1037.84 | 14.96 | 35.15 | 2.57 | 28.5 | -82.58 | 232.01 | 38.34 | 114.67 | 0 | 0 | 0 | 829.41 | 2.99 | 54.48 | 118.34 | 40.3 | 337.11 | 533.83 | 14.08 | 91.45 | 17.78 | 2.96 | 0 | 290.7 | 8.66 | 4.26 | 235.61 | 12.27 | 135.45 | 921.34 | -7.7 | -15.65 | 128.29 | 0.22 | -1.32 | 962.42 | 0.0 | 0.0 | 76.92 | 0.0 | 0.0 | 20.05 | 0.0 | 136.44 | 291.27 | 41.66 | 210.75 | 388.24 | 28.31 | 116.75 | -32.74 | -0.12 | 28.73 | 258.53 | 49.52 | 440.97 | 0.06 | 2.59 | 0.27 |
| 20Q4 (5) | 902.75 | 15.29 | 12.21 | 2.0 | 100.0 | -88.41 | 167.71 | 27.65 | 75.89 | 0 | 0 | 0 | 805.35 | 9.98 | 29.96 | 84.35 | 191.47 | 195.55 | 467.95 | 4.56 | 45.84 | 17.27 | -2.6 | 0 | 267.53 | 0.03 | 14.04 | 209.86 | 113.82 | 177.81 | 998.24 | -5.96 | -2.55 | 128.01 | -0.41 | -0.05 | 962.42 | 0.0 | 0.0 | 76.92 | 0.0 | 0.0 | 20.05 | 0.0 | 136.44 | 205.61 | 152.34 | 43.14 | 302.58 | 69.56 | 32.11 | -32.7 | 12.07 | -63.09 | 172.91 | 290.4 | 39.91 | 0.06 | -0.83 | -5.74 |
| 20Q3 (4) | 783.0 | 8.52 | 0.0 | 1.0 | -89.36 | 0.0 | 131.38 | -7.17 | 0.0 | 0 | 0 | 0.0 | 732.3 | 15.32 | 0.0 | 28.94 | 197.74 | 0.0 | 447.53 | 21.05 | 0.0 | 17.73 | 0 | 0.0 | 267.46 | 0.32 | 0.0 | 98.15 | 0.44 | 0.0 | 1061.54 | 1.05 | 0.0 | 128.54 | -0.48 | 0.0 | 962.42 | 0.0 | 0.0 | 76.92 | 0 | 0.0 | 20.05 | 0 | 0.0 | 81.48 | 0 | 0.0 | 178.45 | 19.36 | 0.0 | -37.19 | 16.71 | 0.0 | 44.29 | 199.19 | 0.0 | 0.06 | 0.58 | 0.0 |
