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) | 1702.3 | -56.61 | 0.1 | 0.0 | 106.95 | 56.82 | 10.36 | -55.52 | 2767.15 | -55.89 | 353.37 | -89.43 | 207.07 | -19.74 | 7.48 | 81.93 | 7.8 | 27.87 | 455.19 | -8.97 | 316.66 | -17.06 | 11.3 | -15.73 | 212.73 | 0.52 | 654.9 | 104.53 | 0 | 0 | 3204.34 | -31.17 | 3859.23 | -22.62 | 156.1 | -4.56 | 3360.44 | -30.27 | 0.07 | 26.02 |
| 2022 (9) | 3923.46 | 263.98 | 0.1 | 11.11 | 68.2 | -48.13 | 23.29 | 52.72 | 6272.84 | 28.17 | 3342.01 | 39.82 | 258.01 | -37.89 | 4.11 | -51.54 | 6.1 | 2.18 | 500.02 | 18.52 | 381.8 | -17.74 | 13.41 | 5.51 | 211.64 | -60.0 | 320.19 | 294.23 | 11.46 | 97.25 | 4655.62 | 85.81 | 4987.27 | 92.37 | 163.55 | 0 | 4819.17 | 93.22 | 0.05 | -39.07 |
| 2021 (8) | 1077.92 | 144.45 | 0.09 | 0.0 | 131.47 | -40.78 | 15.25 | -5.86 | 4894.07 | 136.34 | 2390.15 | 880.98 | 415.38 | 89.51 | 8.49 | -19.82 | 5.97 | 55.06 | 421.9 | 20.23 | 464.11 | -48.33 | 12.71 | -18.11 | 529.08 | 8.02 | 81.22 | 42.12 | 5.81 | 0 | 2505.56 | 803.43 | 2592.6 | 675.09 | -11.46 | 0 | 2494.1 | 818.54 | 0.09 | 20.25 |
| 2020 (7) | 440.96 | 16.43 | 0.09 | -98.29 | 222.02 | -2.8 | 16.2 | 3.85 | 2070.78 | 8.65 | 243.65 | 21461.95 | 219.19 | 47.22 | 10.58 | 35.49 | 3.85 | 40.0 | 350.92 | 0.68 | 898.2 | -4.3 | 15.52 | -19.59 | 489.8 | 1.77 | 57.15 | 0.0 | 0 | 0 | 277.34 | 657.97 | 334.49 | 256.83 | -5.81 | 0 | 271.53 | 466.4 | 0.07 | 47.37 |
| 2019 (6) | 378.72 | 5.68 | 5.25 | -47.66 | 228.42 | 24.88 | 15.6 | -10.5 | 1905.89 | 12.62 | 1.13 | -61.56 | 148.89 | -4.99 | 7.81 | -15.63 | 2.75 | -28.76 | 348.56 | 2.22 | 938.6 | 0.91 | 19.3 | -14.87 | 481.3 | 6.65 | 57.15 | 0.51 | 0 | 0 | 36.59 | -3.12 | 93.74 | -0.93 | 11.35 | -4.86 | 47.94 | -3.54 | 0.05 | -17.01 |
| 2018 (5) | 358.37 | -5.96 | 10.03 | 14.37 | 182.91 | 4.71 | 17.43 | 200.0 | 1692.37 | 12.39 | 2.94 | -95.8 | 156.71 | 13.26 | 9.26 | 0.78 | 3.86 | -6.54 | 341.0 | 7.39 | 930.1 | 26.77 | 22.67 | 1316.88 | 451.3 | 12.48 | 56.86 | 14.06 | 0 | 0 | 37.77 | -44.21 | 94.62 | -19.51 | 11.93 | 74.93 | 49.7 | -33.31 | 0.06 | 17.79 |
| 2017 (4) | 381.08 | 10.74 | 8.77 | 1292.06 | 174.68 | -10.4 | 5.81 | 65.06 | 1505.83 | 20.98 | 70.05 | 0 | 138.36 | 10.47 | 9.19 | -8.69 | 4.13 | 5.36 | 317.52 | 14.55 | 733.7 | -5.54 | 1.6 | 32.23 | 401.24 | 14.24 | 49.85 | -46.01 | 0 | 0 | 67.7 | 0 | 117.55 | 135.81 | 6.82 | -76.4 | 74.52 | 0 | 0.05 | -0.18 |
| 2016 (3) | 344.13 | 4.81 | 0.63 | -8.7 | 194.96 | 3.42 | 3.52 | -48.46 | 1244.68 | -6.98 | -66.08 | 0 | 125.25 | 8.1 | 10.06 | 16.22 | 3.92 | -1.26 | 277.18 | 4.39 | 776.74 | 4.83 | 1.21 | 450.0 | 351.24 | 0.0 | 92.33 | 0.0 | 0 | 0 | -42.48 | 0 | 49.85 | -57.74 | 28.9 | -6.65 | -13.58 | 0 | 0.05 | -8.03 |
| 2015 (2) | 328.35 | 0.02 | 0.69 | -9.21 | 188.51 | 15.18 | 6.83 | 6.89 | 1338.14 | -7.26 | -44.08 | 0 | 115.86 | -21.11 | 8.66 | -14.94 | 3.97 | -32.48 | 265.52 | 3.97 | 740.96 | 15.74 | 0.22 | -4.35 | 351.24 | 1.0 | 92.33 | 1.28 | 0 | 0 | 25.62 | -64.62 | 117.95 | -31.36 | 30.96 | 90.29 | 56.58 | -36.2 | 0.05 | -11.92 |
| 2014 (1) | 328.27 | -2.01 | 0.76 | -88.79 | 163.66 | 24.25 | 6.39 | -6.85 | 1442.84 | 3.64 | 11.56 | 0 | 146.86 | 10.19 | 10.18 | 6.32 | 5.88 | -3.29 | 255.37 | -1.45 | 640.22 | 6.83 | 0.23 | 130.0 | 347.76 | 0.07 | 91.16 | 0.0 | 8.29 | -85.74 | 72.41 | 547.1 | 171.85 | 7.07 | 16.27 | 0 | 88.68 | 2957.93 | 0.06 | 25.39 |
| 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) | 2229.21 | 18.69 | 2.66 | 0.1 | 0.0 | -93.67 | 80.52 | 18.62 | -29.98 | 7.34 | -38.78 | -38.78 | 1527.89 | 43.69 | 109.84 | 619.13 | 110.17 | 182.59 | 332.61 | -8.43 | 61.37 | 7.97 | -25.98 | 22.95 | 5.83 | 1.39 | -33.98 | 437.59 | -1.87 | -2.42 | 365.15 | -8.44 | -21.75 | 9.39 | -8.75 | -24.4 | 215.62 | 0.22 | 1.88 | 690.24 | 0.0 | 5.4 | 0 | 0 | 0 | 4043.57 | 18.11 | 27.45 | 4733.81 | 15.07 | 23.68 | 236.89 | -34.68 | -26.53 | 4280.46 | 13.06 | 22.47 | 0.05 | -28.56 | -35.3 |
| 24Q2 (19) | 1878.23 | 8.23 | -49.83 | 0.1 | 0.0 | 0.0 | 67.88 | -7.46 | -32.14 | 11.99 | 48.39 | -7.63 | 1063.29 | 19.96 | 57.79 | 294.59 | 69.48 | 478.53 | 363.24 | 39.58 | 77.72 | 10.76 | 23.47 | 118.9 | 5.75 | -15.69 | -27.31 | 445.91 | 4.2 | -11.84 | 398.81 | 18.58 | 23.45 | 10.29 | -6.11 | -19.17 | 215.14 | 0.06 | 1.65 | 690.24 | 5.4 | 5.4 | 0 | 0 | 0 | 3423.49 | 1.33 | 15.91 | 4113.74 | 1.99 | 14.01 | 362.65 | 23.36 | 76.45 | 3786.14 | 3.1 | 19.85 | 0.06 | -0.3 | -12.42 |
| 24Q1 (18) | 1735.36 | 1.94 | -57.46 | 0.1 | 0.0 | 0.0 | 73.35 | -31.42 | 1.03 | 8.08 | -22.01 | -43.42 | 886.39 | 27.19 | 32.64 | 173.82 | 427.85 | 244.68 | 260.24 | 25.68 | 18.49 | 8.72 | 16.49 | 107.7 | 6.82 | -12.56 | 23.33 | 427.93 | -5.99 | -10.7 | 336.31 | 6.21 | -9.89 | 10.96 | -3.01 | -17.47 | 215.02 | 1.08 | 1.6 | 654.9 | 0.0 | 104.53 | 0 | 0 | -100.0 | 3378.41 | 5.43 | -28.21 | 4033.31 | 4.51 | -19.94 | 293.98 | 88.33 | 129.91 | 3672.39 | 9.28 | -24.03 | 0.06 | -2.57 | 19.23 |
| 23Q4 (17) | 1702.3 | -21.61 | -56.61 | 0.1 | -93.67 | 0.0 | 106.95 | -6.99 | 56.82 | 10.36 | -13.59 | -55.52 | 696.91 | -4.29 | -37.23 | 32.93 | -84.97 | -88.97 | 207.07 | 0.47 | -19.74 | 7.48 | 15.47 | 81.93 | 7.8 | -11.66 | 27.87 | 455.19 | 1.5 | -8.97 | 316.66 | -32.14 | -17.06 | 11.3 | -9.02 | -15.73 | 212.73 | 0.52 | 0.52 | 654.9 | 0.0 | 104.53 | 0 | 0 | -100.0 | 3204.34 | 1.0 | -31.17 | 3859.23 | 0.83 | -22.62 | 156.1 | -51.58 | -4.56 | 3360.44 | -3.85 | -30.27 | 0.07 | -6.76 | 26.02 |
| 23Q3 (16) | 2171.54 | -41.99 | -44.58 | 1.58 | 1480.0 | 1480.0 | 114.99 | 14.96 | 49.73 | 11.99 | -7.63 | -31.09 | 728.12 | 8.05 | -57.28 | 219.09 | 330.26 | -78.24 | 206.11 | 0.84 | -47.28 | 6.48 | 31.79 | 11.43 | 8.83 | 11.63 | 25.07 | 448.46 | -11.34 | -9.37 | 466.67 | 44.46 | 12.6 | 12.42 | -2.44 | -13.87 | 211.64 | 0.0 | 0.0 | 654.9 | 0.0 | 104.53 | 0 | 0 | -100.0 | 3172.55 | 7.42 | -27.1 | 3827.45 | 6.07 | -18.28 | 322.42 | 56.87 | -4.92 | 3494.97 | 10.64 | -25.5 | 0.07 | -3.3 | 15.24 |
| 23Q2 (15) | 3743.41 | -8.25 | 11.88 | 0.1 | 0.0 | 0.0 | 100.03 | 37.78 | 2.96 | 12.98 | -9.1 | -40.62 | 673.85 | 0.83 | -61.49 | 50.92 | 0.97 | -95.02 | 204.39 | -6.94 | -59.96 | 4.92 | 17.15 | -37.83 | 7.91 | 43.04 | 22.26 | 505.8 | 5.55 | 6.99 | 323.05 | -13.44 | -24.93 | 12.73 | -4.14 | -10.79 | 211.64 | 0.0 | -60.0 | 654.9 | 104.53 | 104.53 | 0 | -100.0 | -100.0 | 2953.47 | -37.24 | -11.71 | 3608.37 | -28.37 | -1.86 | 205.53 | 60.73 | 38.95 | 3159.0 | -34.65 | -9.56 | 0.07 | 35.72 | 1.55 |
| 23Q1 (14) | 4079.81 | 3.99 | 89.88 | 0.1 | 0.0 | 11.11 | 72.6 | 6.45 | -43.84 | 14.28 | -38.69 | -29.62 | 668.27 | -39.81 | -60.88 | 50.43 | -83.11 | -95.02 | 219.63 | -14.88 | -56.9 | 4.20 | 2.04 | -53.03 | 5.53 | -9.34 | -3.83 | 479.21 | -4.16 | 3.55 | 373.23 | -2.24 | -22.1 | 13.28 | -0.97 | 4.4 | 211.64 | 0.0 | -60.0 | 320.19 | 0.0 | 294.23 | 11.46 | 0.0 | 97.25 | 4706.03 | 1.08 | 33.73 | 5037.68 | 1.01 | 39.7 | 127.87 | -21.82 | 75.24 | 4833.9 | 0.31 | 34.57 | 0.05 | 2.98 | -18.36 |
| 22Q4 (13) | 3923.46 | 0.14 | 263.98 | 0.1 | 0.0 | 11.11 | 68.2 | -11.2 | -48.13 | 23.29 | 33.85 | 52.72 | 1110.27 | -34.86 | -28.83 | 298.5 | -70.36 | -63.03 | 258.01 | -34.0 | -37.89 | 4.11 | -29.27 | -51.54 | 6.1 | -13.6 | 2.18 | 500.02 | 1.05 | 18.52 | 381.8 | -7.88 | -17.74 | 13.41 | -7.0 | 5.51 | 211.64 | 0.0 | -60.0 | 320.19 | 0.0 | 294.23 | 11.46 | 0.0 | 97.25 | 4655.62 | 6.98 | 85.81 | 4987.27 | 6.48 | 92.37 | 163.55 | -51.77 | 1527.14 | 4819.17 | 2.73 | 93.22 | 0.05 | -14.74 | -39.07 |
| 22Q3 (12) | 3917.98 | 17.1 | 299.62 | 0.1 | 0.0 | 11.11 | 76.8 | -20.95 | -61.26 | 17.4 | -20.4 | 12.62 | 1704.33 | -2.61 | 18.78 | 1006.98 | -1.56 | 25.66 | 390.95 | -23.41 | -18.8 | 5.82 | -26.48 | -51.92 | 7.06 | 9.12 | 0.28 | 494.8 | 4.66 | 30.19 | 414.44 | -3.69 | -22.02 | 14.42 | 1.05 | 7.45 | 211.64 | -60.0 | -60.0 | 320.19 | 0.0 | 294.23 | 11.46 | 0.0 | 97.25 | 4352.06 | 30.1 | 156.18 | 4683.7 | 27.39 | 162.26 | 339.1 | 129.25 | 423775.0 | 4691.16 | 34.3 | 176.12 | 0.06 | -14.79 | -34.33 |
| 22Q2 (11) | 3345.83 | 55.72 | 354.09 | 0.1 | 11.11 | 11.11 | 97.15 | -24.85 | -41.99 | 21.86 | 7.74 | 50.45 | 1749.99 | 2.44 | 75.06 | 1022.93 | 0.92 | 143.22 | 510.42 | 0.16 | 33.98 | 7.91 | -11.48 | -35.71 | 6.47 | 12.52 | 15.33 | 472.76 | 2.16 | 21.63 | 430.32 | -10.19 | -32.54 | 14.27 | 12.19 | 0.99 | 529.11 | 0.0 | 0.01 | 320.19 | 294.23 | 460.26 | 11.46 | 97.25 | 0 | 3345.08 | -4.95 | 215.99 | 3676.73 | 1.96 | 229.53 | 147.92 | 102.71 | 972.66 | 3493.0 | -2.76 | 225.72 | 0.07 | 9.11 | -22.13 |
| 22Q1 (10) | 2148.64 | 99.33 | 242.59 | 0.09 | 0.0 | 0.0 | 129.28 | -1.67 | -47.95 | 20.29 | 33.05 | 27.05 | 1708.25 | 9.5 | 89.9 | 1013.6 | 25.54 | 180.91 | 509.59 | 22.68 | 74.4 | 8.94 | 5.28 | -22.46 | 5.75 | -3.69 | 45.2 | 462.78 | 9.69 | 28.11 | 479.14 | 3.24 | -36.07 | 12.72 | 0.08 | -15.71 | 529.11 | 0.01 | 0.38 | 81.22 | 0.0 | 42.12 | 5.81 | 0.0 | 0 | 3519.15 | 40.45 | 451.44 | 3606.19 | 39.1 | 418.63 | 72.97 | 736.74 | 1662.56 | 3592.12 | 44.02 | 459.24 | 0.07 | -23.13 | -18.31 |
| 21Q4 (9) | 1077.92 | 9.94 | 144.45 | 0.09 | 0.0 | 0.0 | 131.47 | -33.69 | -40.78 | 15.25 | -1.29 | -5.86 | 1560.06 | 8.73 | 141.16 | 807.36 | 0.75 | 501.21 | 415.38 | -13.73 | 89.51 | 8.49 | -29.83 | -19.82 | 5.97 | -15.2 | 55.06 | 421.9 | 11.01 | 20.23 | 464.11 | -12.68 | -48.33 | 12.71 | -5.29 | -18.11 | 529.08 | 0.0 | 8.02 | 81.22 | 0.0 | 42.12 | 5.81 | 0.0 | 0 | 2505.56 | 47.48 | 803.43 | 2592.6 | 45.17 | 675.09 | -11.46 | -14425.0 | -97.25 | 2494.1 | 46.8 | 818.54 | 0.09 | -8.11 | 20.25 |
| 21Q3 (8) | 980.43 | 33.06 | 133.84 | 0.09 | 0.0 | 0.0 | 198.26 | 18.38 | -27.23 | 15.45 | 6.33 | 14.36 | 1434.82 | 43.53 | 160.68 | 801.38 | 90.54 | 879.08 | 481.49 | 26.39 | 176.81 | 12.09 | -1.69 | 32.33 | 7.04 | 25.49 | 75.12 | 380.06 | -2.22 | 12.27 | 531.49 | -16.68 | -46.12 | 13.42 | -5.02 | -19.45 | 529.08 | 0.0 | 9.93 | 81.22 | 42.12 | 42.12 | 5.81 | 0 | 0 | 1698.86 | 60.48 | 1063.68 | 1785.9 | 60.06 | 779.15 | 0.08 | -99.42 | -84.62 | 1698.94 | 58.42 | 1059.61 | 0.09 | 1.04 | 67.46 |
| 21Q2 (7) | 736.82 | 17.48 | 92.59 | 0.09 | 0.0 | 0 | 167.48 | -32.57 | 0 | 14.53 | -9.02 | 0 | 999.66 | 11.13 | 127.86 | 420.58 | 16.56 | 1217.61 | 380.97 | 30.38 | 158.44 | 12.30 | 6.76 | 0 | 5.61 | 41.67 | -78.8 | 388.68 | 7.59 | 15.34 | 637.89 | -14.89 | -30.41 | 14.13 | -6.36 | -19.49 | 529.08 | 0.38 | 9.93 | 57.15 | 0.0 | 0.0 | 0 | 0 | 0 | 1058.61 | 65.88 | 1550.73 | 1115.76 | 60.46 | 819.99 | 13.79 | 233.09 | 715.98 | 1072.4 | 66.96 | 1529.29 | 0.09 | 14.47 | 99.65 |
| 21Q1 (6) | 627.17 | 42.23 | 67.76 | 0.09 | 0.0 | -98.29 | 248.38 | 11.87 | -4.21 | 15.97 | -1.42 | 1.91 | 899.53 | 39.05 | 106.91 | 360.83 | 168.69 | 8263.57 | 292.2 | 33.31 | 104.44 | 11.52 | 8.87 | 0 | 3.96 | 2.86 | 34.24 | 361.25 | 2.94 | 6.34 | 749.45 | -16.56 | -23.27 | 15.09 | -2.77 | -19.43 | 527.09 | 7.61 | 9.51 | 57.15 | 0.0 | 0.0 | 0 | 0 | 0 | 638.18 | 130.11 | 1881.93 | 695.33 | 107.88 | 678.21 | 4.14 | 171.26 | 744.9 | 642.32 | 136.56 | 1864.88 | 0.08 | 13.15 | 94.57 |
| 20Q4 (5) | 440.96 | 5.17 | 16.43 | 0.09 | 0.0 | 0 | 222.02 | -18.51 | 0 | 16.2 | 19.91 | 0 | 646.9 | 17.53 | 34.98 | 134.29 | 64.07 | 5989.91 | 219.19 | 26.01 | 47.22 | 10.58 | 15.81 | 0 | 3.85 | -4.23 | -91.53 | 350.92 | 3.66 | 0.68 | 898.2 | -8.94 | -4.3 | 15.52 | -6.84 | -19.59 | 489.8 | 1.77 | 1.77 | 57.15 | 0.0 | 0.0 | 0 | 0 | 0 | 277.34 | 89.97 | 657.97 | 334.49 | 64.66 | 256.83 | -5.81 | -1217.31 | -151.19 | 271.53 | 85.33 | 466.4 | 0.07 | 27.96 | 47.37 |
| 20Q3 (4) | 419.27 | 9.59 | 0.0 | 0.09 | 0 | 0.0 | 272.44 | 0 | 0.0 | 13.51 | 0 | 0.0 | 550.42 | 25.46 | 0.0 | 81.85 | 156.42 | 0.0 | 173.94 | 18.0 | 0.0 | 9.14 | 0 | 0.0 | 4.02 | -84.81 | 0.0 | 338.52 | 0.45 | 0.0 | 986.4 | 7.61 | 0.0 | 16.66 | -5.07 | 0.0 | 481.3 | 0.0 | 0.0 | 57.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 145.99 | 127.65 | 0.0 | 203.14 | 67.5 | 0.0 | 0.52 | -69.23 | 0.0 | 146.51 | 122.59 | 0.0 | 0.06 | 20.46 | 0.0 |
