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) | 1653.96 | 12.13 | 22.0 | -40.54 | 56.26 | 96.1 | 0 | 0 | 4334.46 | -21.02 | 769.79 | -34.84 | 558.34 | 36.71 | 12.88 | 73.09 | 432.2 | -38.87 | 193.75 | -2.56 | 0 | 0 | 812.45 | 10.61 | 159.96 | 0.01 | 757.83 | 22.12 | 0 | 0 | 2126.7 | -25.82 | 2884.53 | -17.29 | 354.62 | 25.58 | 2481.32 | -21.21 | 0.02 | 140.89 |
| 2022 (9) | 1475.02 | -19.71 | 37.0 | -92.78 | 28.69 | -22.33 | 0 | 0 | 5487.96 | 11.22 | 1181.41 | 6.03 | 408.42 | -30.38 | 7.44 | -37.4 | 707.03 | -3.5 | 198.84 | -67.87 | 0 | 0 | 734.55 | -0.1 | 159.94 | 0.03 | 620.58 | 23.58 | 0 | 0 | 2866.89 | 13.57 | 3487.47 | 15.23 | 282.38 | -47.37 | 3149.27 | 2.89 | 0.01 | 76.75 |
| 2021 (8) | 1837.05 | -6.55 | 512.67 | 138.77 | 36.94 | 5.75 | 0 | 0 | 4934.15 | 53.17 | 1114.21 | 172.31 | 586.6 | 77.04 | 11.89 | 15.59 | 732.71 | 94.47 | 618.92 | 19.76 | 8.28 | 0 | 735.26 | -3.6 | 159.89 | 0.54 | 502.17 | 12.64 | 0 | 0 | 2524.33 | 45.87 | 3026.5 | 39.06 | 536.57 | -12.9 | 3060.9 | 30.44 | 0.00 | -56.55 |
| 2020 (7) | 1965.8 | 10.72 | 214.71 | -62.5 | 34.93 | 242.45 | 0 | 0 | 3221.46 | 30.84 | 409.17 | 77.65 | 331.33 | 23.46 | 10.29 | -5.64 | 376.77 | 36.44 | 516.8 | 254.63 | 0 | 0 | 762.72 | 7.55 | 159.03 | 0.02 | 445.83 | 7.41 | 0 | 0 | 1730.52 | 35.48 | 2176.35 | 28.6 | 616.06 | 36.07 | 2346.58 | 35.64 | 0.01 | 65.25 |
| 2019 (6) | 1775.45 | 24.01 | 572.55 | 12.14 | 10.2 | -28.97 | 0 | 0 | 2462.22 | 3.43 | 230.33 | 10.95 | 268.37 | -7.26 | 10.90 | -10.34 | 276.15 | -10.86 | 145.73 | 6.93 | 1.66 | -31.97 | 709.17 | -3.89 | 159.0 | -0.09 | 415.08 | 5.26 | 0 | 0 | 1277.3 | 17.64 | 1692.38 | 14.34 | 452.76 | 89.91 | 1730.06 | 30.65 | 0.01 | 4.26 |
| 2018 (5) | 1431.7 | -1.49 | 510.57 | -20.62 | 14.36 | 3781.08 | 0 | 0 | 2380.57 | -0.07 | 207.6 | -14.68 | 289.39 | 71.29 | 12.16 | 71.4 | 309.8 | 16.73 | 136.29 | 104.92 | 2.44 | -88.17 | 737.89 | -2.95 | 159.15 | 0.64 | 394.32 | 6.58 | 0 | 0 | 1085.78 | 7.9 | 1480.09 | 7.54 | 238.41 | 30.89 | 1324.19 | 11.42 | 0.01 | -5.27 |
| 2017 (4) | 1453.38 | 3.4 | 643.16 | 17.96 | 0.37 | 105.56 | 0 | 0 | 2382.16 | -13.54 | 243.33 | 2.67 | 168.95 | -17.51 | 7.09 | -4.59 | 265.4 | -21.76 | 66.51 | 1.43 | 20.63 | 414.46 | 760.29 | 5.57 | 158.14 | -0.04 | 369.98 | 6.84 | 0 | 0 | 1006.29 | 9.0 | 1376.28 | 8.41 | 182.15 | 48.74 | 1188.44 | 13.65 | 0.01 | -30.48 |
| 2016 (3) | 1405.61 | -8.3 | 545.24 | 10.99 | 0.18 | -67.86 | 0 | 0 | 2755.12 | 29.19 | 237.01 | -8.69 | 204.81 | 26.46 | 7.43 | -2.11 | 339.23 | 40.58 | 65.57 | 118.93 | 4.01 | 0 | 720.15 | -4.53 | 158.21 | 0.67 | 346.28 | 8.1 | 0 | 0 | 923.24 | -4.3 | 1269.53 | -1.21 | 122.46 | 54.91 | 1045.7 | 0.18 | 0.01 | -71.66 |
| 2015 (2) | 1532.8 | -20.5 | 491.23 | 6.42 | 0.56 | 47.37 | 0 | 0 | 2132.55 | 0.09 | 259.58 | -44.05 | 161.95 | 29.02 | 7.59 | 28.91 | 241.3 | 8.01 | 29.95 | 38.98 | 0 | 0 | 754.31 | 24.15 | 157.16 | 0.01 | 320.32 | 16.93 | 0 | 0 | 964.76 | -11.14 | 1285.09 | -6.1 | 79.05 | 19.66 | 1043.81 | -9.37 | 0.03 | 1423.51 |
| 2014 (1) | 1927.98 | 44.96 | 461.61 | 58.89 | 0.38 | 26.67 | 0 | 0 | 2130.63 | 56.6 | 463.98 | 68.63 | 125.52 | 64.55 | 5.89 | 5.08 | 223.41 | 139.02 | 21.55 | -96.39 | 0 | 0 | 607.58 | 291.76 | 157.15 | 16.43 | 273.93 | 11.17 | 8.96 | -82.33 | 1085.67 | 28.36 | 1368.55 | 19.74 | 66.06 | 0 | 1151.73 | 37.63 | 0.00 | 809.39 |
| 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) | 1798.3 | -5.28 | 72.99 | 191.34 | 110.73 | -41.65 | 70.82 | -2.07 | 25.43 | 0 | 0 | 0 | 1318.13 | 3.57 | 19.72 | 253.46 | -1.44 | 37.17 | 479.47 | 2.73 | -22.29 | 9.18 | -1.54 | -38.67 | 556.35 | 3.84 | 4.2 | 203.12 | -1.56 | 2.45 | 0 | 0 | 0 | 835.52 | 1.36 | 0.39 | 160.17 | 0.15 | 0.13 | 836.06 | 0.0 | 10.32 | 0 | 0 | 0 | 2386.64 | 11.92 | 5.4 | 3222.7 | 8.57 | 6.63 | 451.86 | 5.87 | -6.92 | 2838.5 | 10.91 | 3.22 | 0.02 | 27.3 | 186.09 |
| 24Q2 (19) | 1898.52 | 32.44 | 6.6 | 90.8 | 16.11 | 104.04 | 72.32 | 59.51 | 37.86 | 0 | 0 | 0 | 1272.71 | -4.64 | 29.69 | 257.16 | -18.46 | 61.08 | 466.73 | -14.88 | 1.46 | 9.33 | -19.84 | -9.95 | 535.78 | 8.87 | -12.26 | 206.33 | 0.39 | 5.4 | 0 | 0 | 0 | 824.3 | 3.0 | 1.7 | 159.93 | -0.02 | -0.02 | 836.06 | 10.32 | 10.32 | 0 | 0 | 0 | 2132.39 | 8.98 | 1.93 | 2968.45 | 9.36 | 4.16 | 426.81 | -19.0 | 14.21 | 2559.2 | 3.05 | 3.79 | 0.02 | -2.84 | 117.32 |
| 24Q1 (18) | 1433.45 | -13.33 | 2.61 | 78.2 | 255.45 | 70.0 | 45.34 | -19.41 | -19.54 | 0 | 0 | 0 | 1334.58 | 3.01 | 39.52 | 315.36 | 22.89 | 86.89 | 548.32 | -1.79 | 17.94 | 11.64 | -9.67 | 25.56 | 492.12 | 13.86 | -28.95 | 205.52 | 6.07 | 5.04 | 0 | 0 | 0 | 800.33 | -1.49 | 2.12 | 159.96 | 0.0 | -0.01 | 757.83 | 0.0 | 22.12 | 0 | 0 | 0 | 1956.6 | -8.0 | -4.37 | 2714.43 | -5.9 | 1.8 | 526.9 | 48.58 | 82.26 | 2483.5 | 0.09 | 6.36 | 0.02 | -1.09 | 115.54 |
| 23Q4 (17) | 1653.96 | 59.1 | 12.13 | 22.0 | -93.29 | -40.54 | 56.26 | -0.35 | 96.1 | 0 | 0 | 0 | 1295.62 | 17.68 | 19.75 | 256.63 | 38.88 | 38.81 | 558.34 | -9.51 | 36.71 | 12.88 | -13.97 | 73.09 | 432.2 | -19.05 | -38.87 | 193.75 | -2.28 | -2.56 | 0 | 0 | 0 | 812.45 | -2.38 | 10.61 | 159.96 | -0.01 | 0.01 | 757.83 | 0.0 | 22.12 | 0 | 0 | 0 | 2126.7 | -6.08 | -25.82 | 2884.53 | -4.56 | -17.29 | 354.62 | -26.95 | 25.58 | 2481.32 | -9.77 | -21.21 | 0.02 | 133.86 | 140.89 |
| 23Q3 (16) | 1039.55 | -41.63 | -26.57 | 327.94 | 636.94 | -32.54 | 56.46 | 7.62 | 104.71 | 0 | 0 | 0 | 1100.98 | 12.19 | -22.55 | 184.78 | 15.74 | -40.31 | 617.0 | 34.12 | -6.39 | 14.97 | 44.56 | 29.31 | 533.91 | -12.57 | -36.01 | 198.27 | 1.29 | -53.86 | 0 | 0 | 0 | 832.28 | 2.68 | 12.72 | 159.97 | 0.01 | 0.01 | 757.83 | 0.0 | 22.12 | 0 | 0 | 0 | 2264.41 | 8.24 | -9.66 | 3022.24 | 6.05 | -3.35 | 485.44 | 29.9 | -1.87 | 2749.85 | 11.53 | -8.38 | 0.01 | -3.3 | 1.44 |
| 23Q2 (15) | 1780.94 | 27.49 | -25.24 | 44.5 | -3.26 | -89.22 | 52.46 | -6.9 | 193.73 | 0 | 0 | 0 | 981.35 | 2.6 | -36.98 | 159.65 | -5.39 | -54.95 | 460.03 | -1.05 | -25.68 | 10.36 | 11.78 | -6.6 | 610.67 | -11.84 | -33.19 | 195.75 | 0.05 | -60.4 | 0 | 0 | -100.0 | 810.53 | 3.42 | 10.03 | 159.96 | -0.01 | 0.03 | 757.83 | 22.12 | 22.12 | 0 | 0 | 0 | 2091.95 | 2.25 | -4.9 | 2849.78 | 6.87 | 1.04 | 373.69 | 29.26 | -18.38 | 2465.64 | 5.59 | -7.22 | 0.01 | -3.63 | 4.07 |
| 23Q1 (14) | 1396.96 | -5.29 | -39.38 | 46.0 | 24.32 | -93.44 | 56.35 | 96.41 | 75.6 | 0 | 0 | 0 | 956.52 | -11.59 | -32.98 | 168.74 | -8.73 | -49.27 | 464.93 | 13.84 | -28.12 | 9.27 | 24.51 | -24.34 | 692.65 | -2.03 | -22.5 | 195.65 | -1.6 | -59.11 | 0 | 0 | -100.0 | 783.75 | 6.7 | 5.98 | 159.97 | 0.02 | 0.04 | 620.58 | 0.0 | 23.58 | 0 | 0 | 0 | 2045.97 | -28.63 | -28.63 | 2666.56 | -23.54 | -20.84 | 289.09 | 2.38 | -30.17 | 2335.06 | -25.85 | -28.82 | 0.01 | 10.54 | 135.07 |
| 22Q4 (13) | 1475.02 | 4.19 | -19.71 | 37.0 | -92.39 | -92.78 | 28.69 | 4.02 | -22.33 | 0 | 0 | 0 | 1081.94 | -23.89 | -15.9 | 184.88 | -40.27 | -38.48 | 408.42 | -38.04 | -30.38 | 7.44 | -35.73 | -37.4 | 707.03 | -15.26 | -3.5 | 198.84 | -53.73 | -67.87 | 0 | 0 | -100.0 | 734.55 | -0.51 | -0.1 | 159.94 | -0.01 | 0.03 | 620.58 | 0.0 | 23.58 | 0 | 0 | 0 | 2866.89 | 14.38 | 13.57 | 3487.47 | 11.52 | 15.23 | 282.38 | -42.92 | -47.37 | 3149.27 | 4.93 | 2.89 | 0.01 | -1.52 | 76.75 |
| 22Q3 (12) | 1415.69 | -40.57 | -15.85 | 486.11 | 17.73 | -3.64 | 27.58 | 54.42 | -16.4 | 0 | 0 | 0 | 1421.61 | -8.71 | 8.46 | 309.55 | -12.65 | 9.43 | 659.13 | 6.48 | 18.3 | 11.58 | 4.41 | -4.16 | 834.38 | -8.72 | 21.29 | 429.76 | -13.05 | -24.38 | 0 | -100.0 | -100.0 | 738.34 | 0.23 | -1.11 | 159.95 | 0.03 | 0.04 | 620.58 | 0.0 | 23.58 | 0 | 0 | 0 | 2506.55 | 13.95 | 16.21 | 3127.14 | 10.88 | 17.6 | 494.68 | 8.05 | -11.61 | 3001.23 | 12.93 | 10.48 | 0.01 | -0.79 | 86.79 |
| 22Q2 (11) | 2382.18 | 3.38 | 8.67 | 412.91 | -41.12 | 50.54 | 17.86 | -44.34 | -44.12 | 0 | 0 | 0 | 1557.3 | 9.12 | 23.94 | 354.37 | 6.54 | 28.81 | 618.99 | -4.3 | 27.85 | 11.09 | -9.45 | -2.11 | 914.1 | 2.27 | 44.75 | 494.28 | 3.31 | -36.57 | 8.28 | 0.0 | 0.0 | 736.62 | -0.39 | -1.88 | 159.91 | 0.0 | 0.55 | 620.58 | 23.58 | 23.58 | 0 | 0 | 0 | 2199.78 | -23.26 | 16.03 | 2820.36 | -16.28 | 17.61 | 457.84 | 10.58 | -41.12 | 2657.62 | -18.99 | -0.59 | 0.01 | 117.66 | 93.89 |
| 22Q1 (10) | 2304.33 | 25.44 | 18.72 | 701.25 | 36.78 | 157.62 | 32.09 | -13.13 | -7.76 | 0 | 0 | 0 | 1427.11 | 10.93 | 32.1 | 332.61 | 10.68 | 30.07 | 646.78 | 10.26 | 39.48 | 12.25 | 3.02 | -2.46 | 893.77 | 21.98 | 57.72 | 478.46 | -22.69 | -37.54 | 8.28 | 0.0 | 0 | 739.53 | 0.58 | -2.14 | 159.91 | 0.01 | 0.55 | 502.17 | 0.0 | 12.64 | 0 | 0 | 0 | 2866.61 | 13.56 | 43.78 | 3368.78 | 11.31 | 38.09 | 414.02 | -22.84 | -44.44 | 3280.63 | 7.18 | 19.78 | 0.00 | -16.88 | 7.09 |
| 21Q4 (9) | 1837.05 | 9.19 | -6.55 | 512.67 | 1.62 | 138.77 | 36.94 | 11.97 | 5.75 | 0 | 0 | 0 | 1286.54 | -1.85 | 33.45 | 300.51 | 6.24 | 103.79 | 586.6 | 5.28 | 77.04 | 11.89 | -1.6 | 15.59 | 732.71 | 6.51 | 94.47 | 618.92 | 8.9 | 19.76 | 8.28 | 0.0 | 0 | 735.26 | -1.52 | -3.6 | 159.89 | 0.0 | 0.54 | 502.17 | 0.0 | 12.64 | 0 | 0 | 0 | 2524.33 | 17.04 | 45.87 | 3026.5 | 13.82 | 39.06 | 536.57 | -4.13 | -12.9 | 3060.9 | 12.68 | 30.44 | 0.00 | 4.07 | -56.55 |
| 21Q3 (8) | 1682.38 | -23.25 | -1.06 | 504.49 | 83.93 | 64.73 | 32.99 | 3.22 | -9.89 | 0 | 0 | 0 | 1310.74 | 4.31 | 34.75 | 282.87 | 2.82 | 113.47 | 557.17 | 15.08 | 46.64 | 12.08 | 6.65 | -7.65 | 687.93 | 8.94 | 121.84 | 568.33 | -27.06 | 56.53 | 8.28 | 0.0 | 0 | 746.61 | -0.55 | -3.17 | 159.89 | 0.53 | 0.55 | 502.17 | 0.0 | 12.64 | 0 | 0 | 0 | 2156.89 | 13.77 | 39.63 | 2659.06 | 10.88 | 33.58 | 559.67 | -28.02 | 18.75 | 2716.56 | 1.61 | 34.75 | 0.00 | 2.98 | -58.58 |
| 21Q2 (7) | 2192.12 | 12.94 | 29.76 | 274.28 | 0.76 | -35.55 | 31.96 | -8.13 | -15.96 | 0 | 0 | 0 | 1256.53 | 16.31 | 85.87 | 275.11 | 7.58 | 281.89 | 484.14 | 4.41 | 34.11 | 11.33 | -9.78 | 0 | 631.49 | 11.44 | 71.54 | 779.22 | 1.73 | 209.69 | 8.28 | 0 | 463.27 | 750.71 | -0.66 | -4.12 | 159.04 | 0.0 | 0.09 | 502.17 | 12.64 | 12.64 | 0 | 0 | 0 | 1895.91 | -4.91 | 37.45 | 2398.08 | -1.7 | 31.39 | 777.54 | 4.35 | 57.82 | 2673.45 | -2.39 | 42.81 | 0.00 | 20.21 | -47.21 |
| 21Q1 (6) | 1940.97 | -1.26 | 11.01 | 272.2 | 26.78 | -47.79 | 34.79 | -0.4 | -1.7 | 0 | 0 | 0 | 1080.33 | 12.06 | 77.5 | 255.72 | 73.42 | 347.45 | 463.71 | 39.95 | 82.74 | 12.56 | 22.08 | 0 | 566.68 | 50.4 | 73.46 | 765.97 | 48.21 | 395.13 | 0 | 0 | -100.0 | 755.72 | -0.92 | 1.87 | 159.04 | 0.01 | 0.03 | 445.83 | 0.0 | 7.41 | 0 | 0 | 0 | 1993.81 | 15.21 | 43.79 | 2439.64 | 12.1 | 35.41 | 745.14 | 20.95 | 56.2 | 2738.95 | 16.72 | 46.97 | 0.00 | -66.28 | -53.63 |
| 20Q4 (5) | 1965.8 | 15.61 | 10.72 | 214.71 | -29.89 | -62.5 | 34.93 | -4.59 | 242.45 | 0 | 0 | 0 | 964.05 | -0.89 | 48.98 | 147.46 | 11.28 | 133.1 | 331.33 | -12.8 | 23.46 | 10.29 | -21.38 | 0 | 376.77 | 21.5 | 36.44 | 516.8 | 42.34 | 254.63 | 0 | 0 | -100.0 | 762.72 | -1.08 | 7.55 | 159.03 | 0.01 | 0.02 | 445.83 | 0.0 | 7.41 | 0 | 0 | 0 | 1730.52 | 12.03 | 35.48 | 2176.35 | 9.33 | 28.6 | 616.06 | 30.71 | 36.07 | 2346.58 | 16.4 | 35.64 | 0.01 | -0.8 | 65.25 |
| 20Q3 (4) | 1700.41 | 0.65 | 0.0 | 306.26 | -28.04 | 0.0 | 36.61 | -3.73 | 0.0 | 0 | 0 | 0.0 | 972.75 | 43.89 | 0.0 | 132.51 | 83.94 | 0.0 | 379.97 | 5.25 | 0.0 | 13.08 | 0 | 0.0 | 310.1 | -15.76 | 0.0 | 363.08 | 44.3 | 0.0 | 0 | -100.0 | 0.0 | 771.05 | -1.52 | 0.0 | 159.02 | 0.08 | 0.0 | 445.83 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1544.71 | 11.99 | 0.0 | 1990.54 | 9.06 | 0.0 | 471.31 | -4.34 | 0.0 | 2016.02 | 7.69 | 0.0 | 0.01 | 31.26 | 0.0 |
