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) | 338.24 | -32.61 | 5.85 | -18.98 | 16.0 | 0 | 0 | 0 | 2231.99 | 2.98 | 369.17 | 1.21 | 249.2 | 0.7 | 11.16 | -2.22 | 115.21 | 1.81 | 182.55 | 7.64 | 304.83 | -4.97 | 727.27 | -8.16 | 775.74 | 0.0 | 775.74 | 0.0 | 28.99 | -6.0 | 526.19 | 1.45 | 1330.92 | 0.43 | 3.53 | 0 | 529.72 | 2.57 | 0.03 | -0.32 |
2022 (9) | 501.93 | 26.18 | 7.22 | 1010.77 | 0 | 0 | 0 | 0 | 2167.39 | 2.97 | 364.77 | 2.02 | 247.48 | 3.16 | 11.42 | 0.18 | 113.16 | -0.1 | 169.6 | -0.21 | 320.77 | 12.25 | 791.87 | -5.67 | 775.74 | 0.0 | 775.74 | 0.0 | 30.84 | 15.29 | 518.69 | 2.43 | 1325.27 | 1.25 | -2.23 | 0 | 516.46 | 2.82 | 0.03 | 4.96 |
2021 (8) | 397.79 | 30.77 | 0.65 | -2.99 | 0 | 0 | 0 | 0 | 2104.78 | 1.38 | 357.54 | 7.03 | 239.89 | 4.97 | 11.40 | 3.54 | 113.27 | -8.72 | 169.96 | 2.92 | 285.77 | 43.03 | 839.45 | -7.02 | 775.74 | 0.0 | 775.74 | 0.0 | 26.75 | 0.0 | 506.39 | 5.68 | 1308.89 | 2.12 | -4.08 | 0 | 502.31 | 2.84 | 0.03 | 4.77 |
2020 (7) | 304.2 | -10.66 | 0.67 | -25.56 | 16.0 | 0 | 0 | 0 | 2076.09 | 0.04 | 334.06 | 1.88 | 228.53 | -13.52 | 11.01 | -13.55 | 124.09 | -28.45 | 165.14 | 6.38 | 199.8 | 1148.75 | 902.85 | 91.9 | 775.74 | 0.0 | 775.74 | 0.0 | 26.75 | 0.0 | 479.18 | 3.4 | 1281.68 | 1.25 | 9.27 | 34.54 | 488.45 | 3.86 | 0.03 | 9.33 |
2019 (6) | 340.5 | 23.17 | 0.9 | -10.0 | 0 | 0 | 0 | 0 | 2075.2 | -3.7 | 327.89 | -7.64 | 264.25 | -12.21 | 12.73 | -8.84 | 173.44 | 14.7 | 155.23 | 38.2 | 16.0 | 0.0 | 470.47 | -7.65 | 775.74 | 0.0 | 775.74 | 0.0 | 26.75 | 0.0 | 463.41 | -1.7 | 1265.91 | -0.63 | 6.89 | 49.78 | 470.3 | -1.2 | 0.03 | 2.78 |
2018 (5) | 276.45 | -4.09 | 1.0 | 42.86 | 0 | 0 | 0 | 0 | 2154.83 | -5.29 | 355.02 | -8.67 | 301.0 | -5.91 | 13.97 | -0.65 | 151.21 | 71.05 | 112.32 | 6.02 | 16.0 | 0.0 | 509.44 | -7.18 | 775.74 | 0.0 | 775.74 | 0.0 | 26.75 | -0.22 | 471.41 | 26.71 | 1273.91 | 8.46 | 4.6 | 20.1 | 476.01 | 26.65 | 0.03 | 11.22 |
2017 (4) | 288.25 | -7.32 | 0.7 | -49.28 | 0 | 0 | 0 | 0 | 2275.14 | -1.08 | 388.74 | -2.98 | 319.9 | 3.07 | 14.06 | 4.2 | 88.4 | 19.09 | 105.94 | -1.16 | 16.0 | 0.0 | 548.83 | 15.9 | 775.74 | 0.0 | 775.74 | 0.0 | 26.81 | 0.22 | 372.03 | -2.97 | 1174.58 | -0.96 | 3.83 | 0 | 375.86 | -1.96 | 0.02 | 33.04 |
2016 (3) | 311.0 | 2.74 | 1.38 | 25.45 | 0 | 0 | 0 | 0 | 2299.91 | -0.78 | 400.67 | -6.4 | 310.36 | 15.08 | 13.49 | 15.99 | 74.23 | -15.46 | 107.18 | -2.98 | 16.0 | -8.15 | 473.53 | -6.13 | 775.74 | 0.0 | 775.74 | 0.0 | 26.75 | 0.0 | 383.42 | -9.89 | 1185.92 | -3.43 | -0.05 | 0 | 383.37 | -10.47 | 0.02 | 24.22 |
2015 (2) | 302.71 | 28.48 | 1.1 | -80.5 | 0.08 | 0 | 0 | 0 | 2317.95 | 2.29 | 428.06 | 10.86 | 269.68 | 2.5 | 11.63 | 0.21 | 87.8 | 23.71 | 110.47 | 4.46 | 17.42 | -8.32 | 504.47 | 17.8 | 775.74 | 0.0 | 775.74 | 0.88 | 26.75 | -5.14 | 425.51 | 11.3 | 1228.01 | 4.12 | 2.69 | -69.64 | 428.2 | 9.46 | 0.01 | 2.38 |
2014 (1) | 235.6 | 61.54 | 5.64 | 122.05 | 0 | 0 | 0 | 0 | 2266.09 | -0.6 | 386.12 | -2.78 | 263.09 | 14.54 | 11.61 | 15.23 | 70.97 | -9.57 | 105.75 | -0.05 | 19.0 | 35.71 | 428.25 | -3.55 | 775.74 | 0.0 | 768.94 | 2.77 | 28.2 | 5.38 | 382.32 | 84.3 | 1179.46 | 20.06 | 8.86 | 0 | 391.18 | 89.89 | 0.01 | -0.53 |
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 | |||||||||||||||||||||||||||||||||||||||||
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24Q3 (20) | 312.15 | -17.23 | -2.47 | 4.3 | 17.81 | -47.56 | 87.98 | 449.88 | 449.88 | 0 | 0 | 0 | 556.13 | 2.77 | 3.64 | 90.05 | -8.3 | -0.99 | 232.68 | -1.89 | -1.52 | 10.27 | -2.74 | -4.0 | 118.07 | 6.64 | -4.51 | 203.87 | 2.45 | 17.4 | 232.88 | -23.61 | -23.6 | 678.58 | -2.35 | -8.64 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 26.75 | 0.0 | -7.73 | 441.48 | 25.62 | -0.22 | 1243.98 | 7.8 | -0.26 | 5.6 | -22.33 | 33.65 | 447.08 | 24.66 | 0.09 | 0.03 | 0.2 | 1.99 |
24Q2 (19) | 377.12 | 13.15 | -24.2 | 3.65 | -21.51 | -44.19 | 16.0 | 0.0 | 0 | 0 | 0 | 0 | 541.16 | -1.51 | 1.22 | 98.2 | 4.57 | -1.02 | 237.17 | 4.48 | 7.33 | 10.56 | 4.18 | 5.47 | 110.72 | -0.37 | 2.78 | 199.0 | -0.89 | 15.4 | 304.86 | 0.01 | -4.97 | 694.89 | -2.26 | -8.45 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 26.75 | -7.73 | -7.73 | 351.43 | -43.33 | -0.03 | 1153.93 | -19.01 | -0.2 | 7.21 | -33.3 | 230.73 | 358.64 | -43.16 | 1.39 | 0.03 | 8.27 | 1.6 |
24Q1 (18) | 333.3 | -1.46 | -13.91 | 4.65 | -20.51 | 35.96 | 16.0 | 0.0 | 0 | 0 | 0 | 0 | 549.43 | -11.19 | 1.35 | 93.91 | 13.72 | -2.61 | 227.0 | -8.91 | 7.9 | 10.14 | -9.21 | 5.84 | 111.13 | -3.54 | -7.58 | 200.78 | 9.99 | 23.63 | 304.84 | 0.0 | -4.97 | 710.96 | -2.24 | -8.33 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 28.99 | 0.0 | -6.0 | 620.1 | 17.85 | 0.79 | 1424.83 | 7.06 | 0.21 | 10.81 | 206.23 | 304.87 | 630.91 | 19.1 | 2.11 | 0.03 | -5.97 | -0.48 |
23Q4 (17) | 338.24 | 5.68 | -32.61 | 5.85 | -28.66 | -18.98 | 16.0 | 0.0 | 0 | 0 | 0 | 0 | 618.67 | 15.3 | 3.98 | 82.58 | -9.2 | -1.7 | 249.2 | 5.48 | 0.7 | 11.16 | 4.36 | -2.22 | 115.21 | -6.82 | 1.81 | 182.55 | 5.12 | 7.64 | 304.83 | 0.01 | -4.97 | 727.27 | -2.09 | -8.16 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 28.99 | 0.0 | -6.0 | 526.19 | 18.92 | 1.45 | 1330.92 | 6.71 | 0.43 | 3.53 | -15.75 | 258.3 | 529.72 | 18.6 | 2.57 | 0.03 | -0.02 | -0.32 |
23Q3 (16) | 320.05 | -35.67 | -2.71 | 8.2 | 25.38 | 38.51 | 16.0 | 0 | 0 | 0 | 0 | 0 | 536.58 | 0.36 | 0.28 | 90.95 | -8.33 | -2.82 | 236.26 | 6.92 | 5.54 | 10.70 | 6.85 | 3.77 | 123.64 | 14.77 | 0.22 | 173.66 | 0.7 | 2.71 | 304.81 | -4.98 | -4.97 | 742.77 | -2.14 | -8.07 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 28.99 | 0.0 | -6.0 | 442.47 | 25.87 | 3.96 | 1247.2 | 7.87 | 1.22 | 4.19 | 92.2 | 330.22 | 446.66 | 26.28 | 5.39 | 0.03 | -0.18 | 0.73 |
23Q2 (15) | 497.54 | 28.51 | -8.31 | 6.54 | 91.23 | 47.96 | 0 | 0 | 0 | 0 | 0 | 0 | 534.64 | -1.38 | 1.96 | 99.21 | 2.88 | 2.73 | 220.97 | 5.03 | -1.3 | 10.01 | 4.54 | -4.06 | 107.73 | -10.4 | -2.72 | 172.45 | 6.18 | 2.48 | 320.8 | 0.0 | 0.02 | 759.02 | -2.13 | -6.0 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 28.99 | -6.0 | -6.0 | 351.53 | -42.86 | 5.87 | 1156.26 | -18.68 | 1.55 | 2.18 | -18.35 | 157.82 | 353.71 | -42.76 | 7.75 | 0.03 | 6.06 | 1.93 |
23Q1 (14) | 387.16 | -22.87 | -16.74 | 3.42 | -52.63 | 426.15 | 0 | 0 | 0 | 0 | 0 | 0 | 542.11 | -8.89 | 5.68 | 96.43 | 14.78 | 6.43 | 210.38 | -14.99 | -0.34 | 9.58 | -16.12 | -3.96 | 120.24 | 6.26 | -3.91 | 162.41 | -4.24 | -5.11 | 320.79 | 0.01 | 0.02 | 775.57 | -2.06 | -5.8 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 30.84 | 0.0 | 15.29 | 615.22 | 18.61 | 3.05 | 1421.8 | 7.28 | 1.59 | 2.67 | 219.73 | 173.55 | 617.89 | 19.64 | 4.13 | 0.03 | -5.82 | 1.14 |
22Q4 (13) | 501.93 | 52.57 | 26.18 | 7.22 | 21.96 | 1010.77 | 0 | 0 | 0 | 0 | 0 | 0 | 595.01 | 11.2 | -0.65 | 84.01 | -10.24 | -2.7 | 247.48 | 10.55 | 3.16 | 11.42 | 10.75 | 0.18 | 113.16 | -8.28 | -0.1 | 169.6 | 0.31 | -0.21 | 320.77 | 0.0 | 12.25 | 791.87 | -1.99 | -5.67 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 30.84 | 0.0 | 15.29 | 518.69 | 21.87 | 2.43 | 1325.27 | 7.55 | 1.25 | -2.23 | -22.53 | 45.34 | 516.46 | 21.86 | 2.82 | 0.03 | 1.02 | 4.96 |
22Q3 (12) | 328.98 | -39.37 | 39.53 | 5.92 | 33.94 | 796.97 | 0 | 0 | 0 | 0 | 0 | 0 | 535.08 | 2.04 | 5.15 | 93.59 | -3.09 | -0.09 | 223.86 | -0.0 | 4.37 | 10.31 | -1.21 | 0.98 | 123.37 | 11.41 | -5.68 | 169.07 | 0.47 | 0.48 | 320.76 | 0.0 | 12.25 | 807.94 | 0.06 | -5.49 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 30.84 | 0.0 | 15.29 | 425.62 | 28.19 | 2.01 | 1232.2 | 8.22 | 1.02 | -1.82 | 51.72 | 62.32 | 423.8 | 29.1 | 2.76 | 0.03 | 1.01 | 5.33 |
22Q2 (11) | 542.62 | 16.69 | 68.84 | 4.42 | 580.0 | 636.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 524.36 | 2.22 | 5.72 | 96.57 | 6.59 | 7.92 | 223.87 | 6.05 | 1.78 | 10.44 | 4.65 | 0.28 | 110.74 | -11.5 | -3.88 | 168.28 | -1.68 | -0.24 | 320.75 | 0.01 | 18.91 | 807.46 | -1.92 | -7.26 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 30.84 | 15.29 | 15.29 | 332.03 | -44.38 | 2.6 | 1138.61 | -18.64 | 1.11 | -3.77 | -3.86 | -56.43 | 328.26 | -44.68 | 2.19 | 0.03 | 5.24 | 2.17 |
22Q1 (10) | 465.0 | 16.9 | 54.77 | 0.65 | 0.0 | 8.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 512.95 | -14.35 | 2.38 | 90.6 | 4.93 | 2.9 | 211.09 | -12.01 | -1.48 | 9.97 | -12.5 | -2.46 | 125.13 | 10.47 | 1.33 | 171.16 | 0.71 | 1.84 | 320.73 | 12.23 | 60.52 | 823.28 | -1.93 | -7.15 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 26.75 | 0.0 | 0.0 | 597.0 | 17.89 | 5.07 | 1399.5 | 6.92 | 2.1 | -3.63 | 11.03 | -137.25 | 593.37 | 18.13 | 4.72 | 0.03 | -2.26 | 1.36 |
21Q4 (9) | 397.79 | 68.72 | 30.77 | 0.65 | -1.52 | -2.99 | 0 | 0 | -100.0 | 0 | 0 | 0 | 598.9 | 17.69 | 0.69 | 86.34 | -7.83 | 5.14 | 239.89 | 11.85 | 4.97 | 11.40 | 11.63 | 3.54 | 113.27 | -13.4 | -8.72 | 169.96 | 1.0 | 2.92 | 285.77 | 0.0 | 43.03 | 839.45 | -1.81 | -7.02 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 26.75 | 0.0 | 0.0 | 506.39 | 21.37 | 5.68 | 1308.89 | 7.31 | 2.12 | -4.08 | 15.53 | -144.01 | 502.31 | 21.8 | 2.84 | 0.03 | 1.38 | 4.77 |
21Q3 (8) | 235.77 | -26.64 | 33.18 | 0.66 | 10.0 | -12.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 508.86 | 2.59 | -2.46 | 93.67 | 4.68 | 12.35 | 214.48 | -2.49 | -7.89 | 10.21 | -1.89 | -10.83 | 130.8 | 13.53 | -13.76 | 168.27 | -0.25 | 10.78 | 285.76 | 5.94 | 43.03 | 854.9 | -1.82 | -6.96 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 26.75 | 0.0 | 0.0 | 417.24 | 28.93 | 7.67 | 1219.74 | 8.31 | 2.5 | -4.83 | -100.41 | -155.58 | 412.41 | 28.39 | 4.09 | 0.03 | -2.02 | 4.37 |
21Q2 (7) | 321.39 | 6.97 | 67.83 | 0.6 | 0.0 | 0.0 | 16.0 | 0.0 | 0 | 0 | 0 | 0 | 496.01 | -1.0 | 3.75 | 89.48 | 1.62 | 4.36 | 219.96 | 2.66 | -17.73 | 10.41 | 1.79 | 0 | 115.21 | -6.7 | -36.49 | 168.69 | 0.37 | 9.09 | 269.74 | 35.0 | 1585.88 | 870.71 | -1.8 | -6.77 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 26.75 | 0.0 | 0.0 | 323.62 | -43.04 | 6.4 | 1126.12 | -17.84 | 1.76 | -2.41 | -57.52 | -228.88 | 321.21 | -43.31 | 4.96 | 0.03 | 4.4 | 12.6 |
21Q1 (6) | 300.44 | -1.24 | 81.32 | 0.6 | -10.45 | -14.29 | 16.0 | 0.0 | 0 | 0 | 0 | 0 | 501.01 | -15.77 | 4.05 | 88.05 | 7.22 | 6.3 | 214.26 | -6.24 | -8.48 | 10.22 | -7.12 | 0 | 123.49 | -0.48 | -30.53 | 168.06 | 1.77 | 8.27 | 199.81 | 0.01 | 1148.81 | 886.65 | -1.79 | -6.08 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 26.75 | 0.0 | 0.0 | 568.18 | 18.57 | 4.01 | 1370.68 | 6.94 | 1.63 | -1.53 | -116.5 | 78.42 | 566.65 | 16.01 | 5.1 | 0.03 | 1.03 | 9.35 |
20Q4 (5) | 304.2 | 71.84 | -10.66 | 0.67 | -10.67 | -25.56 | 16.0 | 0.0 | 0 | 0 | 0 | 0 | 594.8 | 14.01 | 7.69 | 82.12 | -1.5 | 5.63 | 228.53 | -1.86 | -13.52 | 11.01 | -3.87 | 0 | 124.09 | -18.18 | -28.45 | 165.14 | 8.72 | 6.38 | 199.8 | 0.01 | 1148.75 | 902.85 | -1.74 | 91.9 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 26.75 | 0.0 | 0.0 | 479.18 | 23.65 | 3.4 | 1281.68 | 7.7 | 1.25 | 9.27 | 6.67 | 34.54 | 488.45 | 23.28 | 3.86 | 0.03 | 0.99 | 9.33 |
20Q3 (4) | 177.03 | -7.56 | 0.0 | 0.75 | 25.0 | 0.0 | 16.0 | 0 | 0.0 | 0 | 0 | 0.0 | 521.71 | 9.13 | 0.0 | 83.37 | -2.76 | 0.0 | 232.86 | -12.9 | 0.0 | 11.45 | 0 | 0.0 | 151.67 | -16.39 | 0.0 | 151.89 | -1.77 | 0.0 | 199.79 | 1148.69 | 0.0 | 918.86 | -1.61 | 0.0 | 775.74 | 0.0 | 0.0 | 775.74 | 0.0 | 0.0 | 26.75 | 0.0 | 0.0 | 387.53 | 27.41 | 0.0 | 1190.03 | 7.53 | 0.0 | 8.69 | 364.71 | 0.0 | 396.22 | 29.47 | 0.0 | 0.03 | 5.71 | 0.0 |