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) | 424.63 | -26.21 | 774.17 | 36.55 | 0 | 0 | 0 | 0 | 180.74 | -35.03 | 91.51 | -16.06 | 37.87 | -60.41 | 20.95 | -39.06 | 22.5 | -33.67 | 41.0 | 30.82 | 0 | 0 | 0.11 | -52.17 | 68.04 | -4.77 | 229.02 | 2.45 | 5.46 | -96.78 | 1124.88 | 9.42 | 1359.36 | -4.35 | -26.69 | 0 | 1098.19 | 9.21 | 0.00 | 4.97 |
| 2022 (9) | 575.47 | 8.34 | 566.96 | -27.34 | 0 | 0 | 0 | 0 | 278.21 | -32.3 | 109.02 | 27.14 | 95.65 | -1.03 | 34.38 | 46.18 | 33.92 | 2.26 | 31.34 | 1262.61 | 0 | 0 | 0.23 | -60.34 | 71.45 | -6.18 | 223.55 | 3.99 | 169.61 | 17.83 | 1028.04 | -5.06 | 1421.2 | -1.43 | -22.44 | 0 | 1005.6 | 10.11 | 0.00 | -79.91 |
| 2021 (8) | 531.15 | -52.53 | 780.32 | 10.74 | 0 | 0 | 0 | 0 | 410.95 | -50.19 | 85.75 | -59.42 | 96.65 | -44.19 | 23.52 | 12.05 | 33.17 | -44.75 | 2.3 | -55.08 | 0 | 0 | 0.58 | 52.63 | 76.16 | 0.0 | 214.97 | 10.06 | 143.94 | 18.09 | 1082.88 | -4.19 | 1441.79 | -0.39 | -169.61 | 0 | 913.27 | -7.4 | 0.00 | -46.19 |
| 2020 (7) | 1118.83 | 62.11 | 704.66 | 0.16 | 0 | 0 | 0 | 0 | 825.06 | -9.96 | 211.3 | 87.46 | 173.18 | -26.63 | 20.99 | -18.52 | 60.04 | -57.61 | 5.12 | -6.57 | 0 | 0 | 0.38 | -62.38 | 76.16 | -1.14 | 195.32 | 6.12 | 121.89 | 64.49 | 1130.24 | 5.73 | 1447.45 | 9.07 | -143.94 | 0 | 986.3 | 4.14 | 0.00 | -27.63 |
| 2019 (6) | 690.17 | 135.51 | 703.52 | -4.46 | 0 | 0 | 0 | 0 | 916.28 | -3.97 | 112.72 | -59.7 | 236.04 | -5.67 | 25.76 | -1.78 | 141.64 | -43.76 | 5.48 | -7.59 | 0 | 0 | 1.01 | -19.84 | 77.04 | 0.0 | 184.05 | 17.92 | 74.1 | 19.38 | 1068.94 | -1.82 | 1327.1 | 1.55 | -121.89 | 0 | 947.05 | -6.66 | 0.00 | 22.21 |
| 2018 (5) | 293.05 | 72.21 | 736.33 | 53.32 | 0 | 0 | 0 | 0 | 954.16 | 2.27 | 279.72 | 28.06 | 250.24 | -22.11 | 26.23 | -23.84 | 251.85 | 171.04 | 5.93 | -23.97 | 0 | 0 | 1.26 | 53.66 | 77.04 | 0.0 | 156.08 | 16.28 | 62.07 | 149.48 | 1088.72 | 14.16 | 1306.87 | 17.44 | -74.1 | 0 | 1014.62 | 13.79 | 0.00 | 9.98 |
| 2017 (4) | 170.17 | -42.64 | 480.25 | 24.82 | 0 | 0 | 0 | 0 | 932.96 | 17.93 | 218.43 | -0.8 | 321.29 | -3.9 | 34.44 | -18.51 | 92.92 | 168.87 | 7.8 | -0.64 | 0 | 0 | 0.82 | -24.77 | 77.04 | 0.0 | 134.23 | 19.62 | 24.88 | 4.63 | 953.72 | 14.16 | 1112.83 | 14.56 | -62.07 | 0 | 891.65 | 10.0 | 0.00 | -61.44 |
| 2016 (3) | 296.67 | -54.83 | 384.74 | 67.38 | 0 | 0 | 0 | 0 | 791.14 | -4.0 | 220.2 | -12.34 | 334.34 | 18.64 | 42.26 | 23.59 | 34.56 | -52.29 | 7.85 | -54.47 | 1.45 | 0 | 1.09 | -23.24 | 77.04 | 0.0 | 112.21 | 28.84 | 23.78 | 0.0 | 835.44 | 16.45 | 971.43 | 17.28 | -24.88 | 0 | 810.56 | 5.68 | 0.00 | -6.52 |
| 2015 (2) | 656.79 | 36.49 | 229.86 | 48.04 | 0 | 0 | 0 | 0 | 824.13 | 49.09 | 251.21 | 40.52 | 281.8 | 34.02 | 34.19 | -10.11 | 72.44 | 29.36 | 17.24 | -4.22 | 0 | 0 | 1.42 | -2.74 | 77.04 | 0.0 | 87.09 | 25.82 | 23.78 | 0.0 | 717.4 | 35.28 | 828.27 | 32.88 | 49.57 | -11.28 | 766.97 | 30.84 | 0.00 | -11.93 |
| 2014 (1) | 481.19 | 22.2 | 155.27 | -3.89 | 0 | 0 | 0 | 0 | 552.77 | 27.82 | 178.77 | 29.53 | 210.27 | 20.12 | 38.04 | -6.02 | 56.0 | 44.59 | 18.0 | -9.59 | 0 | 0 | 1.46 | 41.75 | 77.04 | 2.62 | 69.22 | 24.92 | 23.78 | 0.0 | 530.31 | 31.6 | 623.31 | 29.27 | 55.87 | 588.9 | 586.18 | 42.6 | 0.00 | -14.35 |
| 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) | 368.08 | 29.71 | -47.2 | 608.21 | -23.17 | -21.89 | 0 | 0 | 0 | 0 | 0 | 0 | 51.17 | 9.52 | 18.09 | 14.3 | -58.37 | -68.12 | 55.93 | -2.71 | -0.59 | 33.38 | -7.27 | 27.05 | 16.95 | 7.48 | -16.79 | 46.15 | -0.26 | 12.37 | 0 | 0 | 0 | 0.12 | 100.0 | -7.69 | 68.04 | 0.0 | 0.0 | 232.81 | 0.0 | 1.76 | 26.69 | 0.0 | 18.94 | 1160.39 | 1.25 | 0.98 | 1419.89 | 1.02 | 1.39 | 26.95 | 34.48 | 234.35 | 1187.34 | 1.82 | 5.16 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 283.78 | -12.75 | -50.93 | 791.59 | 12.23 | 18.4 | 0 | 0 | 0 | 0 | 0 | 0 | 46.72 | 27.69 | -32.21 | 34.35 | -24.93 | -23.38 | 57.49 | 26.77 | -22.78 | 36.00 | 44.39 | 24.53 | 15.77 | -18.37 | -41.07 | 46.27 | 5.59 | 17.83 | 0 | 0 | 0 | 0.06 | -14.29 | -60.0 | 68.04 | 0.0 | 0.0 | 232.81 | 1.65 | 1.76 | 26.69 | 388.83 | 18.94 | 1146.09 | -2.11 | 3.78 | 1405.59 | 0.02 | 3.69 | 20.04 | 54.51 | 467.03 | 1166.13 | -1.49 | 6.12 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 325.24 | -23.41 | -48.83 | 705.3 | -8.9 | 9.56 | 0 | 0 | 0 | 0 | 0 | 0 | 36.59 | 10.64 | 3.3 | 45.76 | 752.78 | 417.65 | 45.35 | 19.75 | 5.24 | 24.93 | 18.98 | 39.67 | 19.32 | -14.13 | -44.89 | 43.82 | 6.88 | 40.31 | 0 | 0 | 0 | 0.07 | -36.36 | -61.11 | 68.04 | 0.0 | -4.77 | 229.02 | 0.0 | 2.45 | 5.46 | 0.0 | -96.78 | 1170.76 | 4.08 | 12.91 | 1405.24 | 3.38 | -1.73 | 12.97 | 148.59 | 176.12 | 1183.73 | 7.79 | 16.07 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 424.63 | -39.09 | -26.21 | 774.17 | -0.58 | 36.55 | 0 | 0 | 0 | 0 | 0 | 0 | 33.07 | -23.68 | -50.24 | -7.01 | -115.63 | -345.1 | 37.87 | -32.69 | -60.41 | 20.95 | -20.25 | -39.06 | 22.5 | 10.46 | -33.67 | 41.0 | -0.17 | 30.82 | 0 | 0 | 0 | 0.11 | -15.38 | -52.17 | 68.04 | 0.0 | -4.77 | 229.02 | 0.1 | 2.45 | 5.46 | -75.67 | -96.78 | 1124.88 | -2.11 | 9.42 | 1359.36 | -2.93 | -4.35 | -26.69 | -33.05 | -18.94 | 1098.19 | -2.74 | 9.21 | 0.00 | -5.57 | 4.97 |
| 23Q3 (16) | 697.18 | 20.56 | -34.79 | 778.67 | 16.47 | -1.11 | 0 | 0 | 0 | 0 | 0 | 0 | 43.33 | -37.13 | -50.05 | 44.86 | 0.07 | -11.1 | 56.26 | -24.43 | -41.27 | 26.27 | -9.11 | -19.44 | 20.37 | -23.88 | -44.65 | 41.07 | 4.58 | 41.62 | 0 | 0 | 0 | 0.13 | -13.33 | -55.17 | 68.04 | 0.0 | -4.77 | 228.78 | 0.0 | 2.34 | 22.44 | 0.0 | -86.77 | 1149.16 | 4.06 | 12.09 | 1400.39 | 3.31 | -1.27 | -20.06 | -267.4 | -198.09 | 1129.1 | 2.75 | 7.98 | 0.00 | 7.06 | 13.84 |
| 23Q2 (15) | 578.29 | -9.01 | -67.62 | 668.56 | 3.85 | -9.94 | 0 | 0 | 0 | 0 | 0 | 0 | 68.92 | 94.58 | 30.56 | 44.83 | 407.13 | 27.61 | 74.45 | 72.78 | 15.19 | 28.91 | 61.96 | 36.7 | 26.76 | -23.67 | -35.46 | 39.27 | 25.74 | 33.66 | 0 | 0 | 0 | 0.15 | -16.67 | -60.53 | 68.04 | -4.77 | -6.77 | 228.78 | 2.34 | 2.34 | 22.44 | -86.77 | -86.77 | 1104.3 | 6.5 | 11.29 | 1355.53 | -5.21 | -2.16 | -5.46 | 67.96 | 92.78 | 1098.84 | 7.75 | 19.87 | 0.00 | 0.73 | -2.84 |
| 23Q1 (14) | 635.56 | 10.44 | 53.43 | 643.76 | 13.55 | -9.36 | 0 | 0 | 0 | 0 | 0 | 0 | 35.42 | -46.7 | -50.95 | 8.84 | 209.09 | -57.02 | 43.09 | -54.95 | -44.14 | 17.85 | -48.09 | -17.43 | 35.06 | 3.36 | 5.25 | 31.23 | -0.35 | 1281.86 | 0 | 0 | 0 | 0.18 | -21.74 | -62.5 | 71.45 | 0.0 | -2.1 | 223.55 | 0.0 | 3.99 | 169.61 | 0.0 | 17.83 | 1036.87 | 0.86 | -2.56 | 1430.04 | 0.62 | 0.5 | -17.04 | 24.06 | 85.51 | 1019.83 | 1.42 | 7.75 | 0.00 | 3.07 | 7.37 |
| 22Q4 (13) | 575.47 | -46.17 | 8.34 | 566.96 | -27.99 | -27.34 | 0 | 0 | 0 | 0 | 0 | 0 | 66.46 | -23.39 | -18.91 | 2.86 | -94.33 | -91.52 | 95.65 | -0.15 | -1.03 | 34.38 | 5.42 | 46.18 | 33.92 | -7.83 | 2.26 | 31.34 | 8.07 | 1262.61 | 0 | 0 | 0 | 0.23 | -20.69 | -60.34 | 71.45 | 0.0 | -6.18 | 223.55 | 0.0 | 3.99 | 169.61 | 0.0 | 17.83 | 1028.04 | 0.28 | -5.06 | 1421.2 | 0.2 | -1.43 | -22.44 | -209.73 | 86.77 | 1005.6 | -3.83 | 10.11 | 0.00 | 2.41 | -79.91 |
| 22Q3 (12) | 1069.12 | -40.13 | 399.26 | 787.38 | 6.06 | -0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 86.75 | 64.33 | -12.09 | 50.46 | 43.64 | 151.04 | 95.79 | 48.21 | -26.69 | 32.61 | 54.23 | 28.74 | 36.8 | -11.24 | 14.53 | 29.0 | -1.29 | 513.11 | 0 | 0 | 0 | 0.29 | -23.68 | -32.56 | 71.45 | -2.1 | -6.18 | 223.55 | 0.0 | 3.99 | 169.61 | 0.0 | 17.83 | 1025.18 | 3.32 | -2.29 | 1418.34 | 2.38 | 0.73 | 20.45 | 127.06 | 111.68 | 1045.63 | 14.07 | 19.62 | 0.00 | -8.63 | -80.08 |
| 22Q2 (11) | 1785.86 | 331.12 | 549.97 | 742.38 | 4.53 | 3.4 | 0 | 0 | 0 | 0 | 0 | 0 | 52.79 | -26.89 | -49.25 | 35.13 | 70.78 | 415.86 | 64.63 | -16.22 | -55.84 | 21.15 | -2.17 | -5.53 | 41.46 | 24.47 | 14.53 | 29.38 | 1200.0 | 505.77 | 0 | 0 | 0 | 0.38 | -20.83 | -20.83 | 72.98 | 0.0 | -4.18 | 223.55 | 3.99 | 3.99 | 169.61 | 17.83 | 17.83 | 992.25 | -6.75 | -3.58 | 1385.41 | -2.64 | -0.19 | -75.58 | 35.72 | 56.35 | 916.67 | -3.15 | 7.1 | 0.00 | 11.32 | -90.55 |
| 22Q1 (10) | 414.24 | -22.01 | 100.53 | 710.23 | -8.98 | 1.25 | 0 | 0 | 0 | 0 | 0 | 0 | 72.21 | -11.9 | -42.82 | 20.57 | -38.98 | -18.15 | 77.14 | -20.19 | -49.41 | 21.62 | -8.09 | 9.88 | 33.31 | 0.42 | -26.84 | 2.26 | -1.74 | -54.62 | 0 | 0 | 0 | 0.48 | -17.24 | -12.73 | 72.98 | -4.18 | -4.18 | 214.97 | 0.0 | 10.06 | 143.94 | 0.0 | 18.09 | 1064.06 | -1.74 | -7.9 | 1422.97 | -1.31 | -3.37 | -117.58 | 30.68 | 18.58 | 946.48 | 3.64 | -6.38 | 0.00 | -80.71 | -90.26 |
| 21Q4 (9) | 531.15 | 148.04 | -52.53 | 780.32 | -1.51 | 10.74 | 0 | 0 | 0 | 0 | 0 | 0 | 81.96 | -16.94 | -56.13 | 33.71 | 67.71 | -75.7 | 96.65 | -26.04 | -44.19 | 23.52 | -7.16 | 12.05 | 33.17 | 3.24 | -44.75 | 2.3 | -51.37 | -55.08 | 0 | 0 | 0 | 0.58 | 34.88 | 52.63 | 76.16 | 0.0 | 0.0 | 214.97 | 0.0 | 10.06 | 143.94 | 0.0 | 18.09 | 1082.88 | 3.21 | -4.19 | 1441.79 | 2.39 | -0.39 | -169.61 | 3.12 | -17.83 | 913.27 | 4.48 | -7.4 | 0.00 | 1.55 | -46.19 |
| 21Q3 (8) | 214.14 | -22.06 | -76.51 | 792.32 | 10.35 | 17.3 | 0 | 0 | 0 | 0 | 0 | 0 | 98.68 | -5.13 | -58.31 | 20.1 | 195.15 | 253.25 | 130.67 | -10.71 | -39.81 | 25.33 | 13.17 | 11.73 | 32.13 | -11.24 | -66.57 | 4.73 | -2.47 | -8.16 | 0 | 0 | 0 | 0.43 | -10.42 | -37.68 | 76.16 | 0.0 | 0.0 | 214.97 | 0.0 | 10.06 | 143.94 | 0.0 | 18.09 | 1049.19 | 1.95 | 5.82 | 1408.11 | 1.45 | 7.59 | -175.07 | -1.1 | -18.02 | 874.12 | 2.13 | 3.67 | 0.00 | -56.68 | -44.36 |
| 21Q2 (7) | 274.76 | 33.01 | -76.98 | 717.99 | 2.35 | -0.45 | 0 | 0 | 0 | 0 | 0 | 0 | 104.02 | -17.63 | -53.85 | 6.81 | -72.9 | -75.38 | 146.35 | -4.03 | -24.04 | 22.38 | 13.79 | 0 | 36.2 | -20.49 | -60.52 | 4.85 | -2.61 | -5.83 | 0 | 0 | 0 | 0.48 | -12.73 | -36.84 | 76.16 | 0.0 | 0.0 | 214.97 | 10.06 | 10.06 | 143.94 | 18.09 | 18.09 | 1029.08 | -10.93 | 4.39 | 1388.0 | -5.74 | 6.52 | -173.16 | -19.9 | -16.21 | 855.92 | -15.34 | 2.28 | 0.00 | 14.76 | -21.57 |
| 21Q1 (6) | 206.57 | -81.54 | -82.48 | 701.49 | -0.45 | -3.47 | 0 | 0 | 0 | 0 | 0 | 0 | 126.29 | -32.4 | -28.31 | 25.13 | -81.89 | -35.94 | 152.49 | -11.95 | -7.78 | 19.67 | -6.28 | 0 | 45.53 | -24.17 | -65.26 | 4.98 | -2.73 | -6.39 | 0 | 0 | 0 | 0.55 | 44.74 | -40.86 | 76.16 | 0.0 | -1.14 | 195.32 | 0.0 | 6.12 | 121.89 | 0.0 | 64.49 | 1155.37 | 2.22 | 4.26 | 1472.58 | 1.74 | 7.78 | -144.42 | -0.33 | -21.13 | 1010.95 | 2.5 | 2.23 | 0.00 | 6.58 | -24.07 |
| 20Q4 (5) | 1118.83 | 22.73 | 62.11 | 704.66 | 4.33 | 0.16 | 0 | 0 | 0 | 0 | 0 | 0 | 186.83 | -21.06 | -41.49 | 138.73 | 2338.14 | 302.23 | 173.18 | -20.23 | -26.63 | 20.99 | -7.42 | 0 | 60.04 | -37.52 | -57.61 | 5.12 | -0.58 | -6.57 | 0 | 0 | 0 | 0.38 | -44.93 | -62.38 | 76.16 | 0.0 | -1.14 | 195.32 | 0.0 | 6.12 | 121.89 | 0.0 | 64.49 | 1130.24 | 13.99 | 5.73 | 1447.45 | 10.6 | 9.07 | -143.94 | 2.97 | -18.09 | 986.3 | 16.97 | 4.14 | 0.00 | 5.01 | -27.63 |
| 20Q3 (4) | 911.65 | -23.62 | 0.0 | 675.44 | -6.35 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 236.68 | 5.01 | 0.0 | 5.69 | -79.43 | 0.0 | 217.11 | 12.69 | 0.0 | 22.67 | 0 | 0.0 | 96.1 | 4.8 | 0.0 | 5.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.69 | -9.21 | 0.0 | 76.16 | 0.0 | 0.0 | 195.32 | 0.0 | 0.0 | 121.89 | 0.0 | 0.0 | 991.52 | 0.58 | 0.0 | 1308.72 | 0.44 | 0.0 | -148.34 | 0.45 | 0.0 | 843.18 | 0.76 | 0.0 | 0.00 | -38.93 | 0.0 |
