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) | 699.22 | -53.21 | 19.55 | -19.55 | 25.8 | 0.78 | 0 | 0 | 1406.24 | -62.59 | 47.74 | -97.36 | 63.96 | -43.94 | 4.55 | 49.86 | 0 | 0 | 160.17 | 0.8 | 61.66 | -28.77 | 1.43 | 7.52 | 349.21 | 0.0 | 349.92 | 106.97 | 39.89 | 7.43 | 1760.09 | -32.16 | 2149.9 | -23.24 | -9.08 | 0 | 1751.01 | -32.51 | 0.00 | 8.36 |
| 2022 (9) | 1494.28 | 160.11 | 24.3 | 74.32 | 25.6 | 82.86 | 0 | 0 | 3759.0 | 12.65 | 1805.92 | 9.27 | 114.09 | -48.33 | 3.04 | -54.13 | 0 | 0 | 158.9 | -12.53 | 86.56 | -45.53 | 1.33 | 64.2 | 349.21 | 0.0 | 169.07 | 10084.94 | 37.13 | 148.36 | 2594.57 | 54.98 | 2800.77 | 65.66 | -0.14 | 0 | 2594.43 | 53.39 | 0.00 | -10.78 |
| 2021 (8) | 574.49 | 134.3 | 13.94 | -32.72 | 14.0 | -90.22 | 0 | 0 | 3336.87 | 120.58 | 1652.69 | 1279.89 | 220.8 | 97.04 | 6.62 | -10.67 | 0 | 0 | 181.66 | 36.7 | 158.91 | -65.49 | 0.81 | -7.95 | 349.21 | 10.24 | 1.66 | 0 | 14.95 | 0 | 1674.1 | 9978.87 | 1690.71 | 10078.87 | 17.25 | -11.85 | 1691.35 | 4574.82 | 0.00 | -85.11 |
| 2020 (7) | 245.19 | 42.74 | 20.72 | -55.16 | 143.16 | -1.29 | 0 | 0 | 1512.77 | 1.41 | 119.77 | 0 | 112.06 | 10.56 | 7.41 | 9.02 | 0 | 0 | 132.89 | -6.87 | 460.42 | -18.25 | 0.88 | -27.87 | 316.77 | 21.77 | 0 | 0 | 0 | 0 | 16.61 | 0 | 16.61 | 0 | 19.57 | 0 | 36.18 | 0 | 0.02 | -50.1 |
| 2019 (6) | 171.77 | -1.28 | 46.21 | -2.84 | 145.03 | -1.45 | 0 | 0 | 1491.81 | 5.18 | -43.1 | 0 | 101.36 | 19.83 | 6.79 | 13.92 | 0 | 0 | 142.69 | -0.24 | 563.2 | -6.28 | 1.22 | 24.49 | 260.13 | 11.98 | 0 | 0 | 0 | 0 | -114.63 | 0 | -114.63 | 0 | -0.27 | 0 | -114.9 | 0 | 0.04 | 57.48 |
| 2018 (5) | 174.0 | 35.86 | 47.56 | 6.4 | 147.16 | -2.13 | 0 | 0 | 1418.33 | 8.21 | -65.91 | 0 | 84.59 | 1.94 | 5.96 | -5.79 | 0 | 0 | 143.04 | 0.17 | 600.93 | 11.86 | 0.98 | -7.55 | 232.3 | 0.0 | 0 | 0 | 0 | 0 | -71.32 | 0 | -71.32 | 0 | -10.1 | 0 | -81.42 | 0 | 0.02 | 28.15 |
| 2017 (4) | 128.07 | 7.29 | 44.7 | -22.74 | 150.37 | -0.74 | 0 | 0 | 1310.78 | 13.59 | 3.21 | 0 | 82.98 | 6.28 | 6.33 | -6.44 | 0 | 0 | 142.8 | -1.16 | 537.22 | -21.72 | 1.06 | -10.92 | 232.3 | -22.68 | 0 | 0 | 0 | 0 | -15.65 | 0 | -15.65 | 0 | -12.03 | 0 | -27.68 | 0 | 0.02 | -37.81 |
| 2016 (3) | 119.37 | -49.74 | 57.86 | 16.89 | 151.49 | -0.18 | 0 | 0 | 1154.0 | -9.53 | -149.12 | 0 | 78.08 | 20.01 | 6.77 | 32.66 | 0 | 0 | 144.48 | -12.82 | 686.29 | -5.29 | 1.19 | 133.33 | 300.44 | 0.0 | 0 | 0 | 0 | 0 | -176.57 | 0 | -176.57 | 0 | -10.04 | 0 | -186.61 | 0 | 0.03 | 32.2 |
| 2015 (2) | 237.49 | 9.52 | 49.5 | 422.7 | 151.77 | 15.63 | 0 | 0 | 1275.59 | -5.36 | -77.22 | 0 | 65.06 | -20.83 | 5.10 | -16.35 | 0 | 0 | 165.73 | -0.01 | 724.65 | 3.89 | 0.51 | 27.5 | 300.44 | 5.18 | 0.41 | 0 | 40.99 | 0 | -80.05 | 0 | -38.65 | 0 | -6.4 | 0 | -86.45 | 0 | 0.02 | -15.78 |
| 2014 (1) | 216.84 | 59.07 | 9.47 | 0.96 | 131.25 | 15.97 | 0 | 0 | 1347.78 | 13.38 | 3.2 | 0 | 82.18 | 31.61 | 6.10 | 16.08 | 0 | 0 | 165.74 | 34.81 | 697.54 | 1.31 | 0.4 | -14.89 | 285.64 | 1.34 | 0 | 0 | 0 | 0 | 42.23 | 0 | 42.23 | 0 | -2.37 | 0 | 39.86 | 0 | 0.03 | -2.94 |
| 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) | 1313.33 | 27.28 | -9.72 | 5.62 | -67.42 | -72.11 | 48.6 | 0.23 | 88.3 | 0 | 0 | 0 | 728.38 | 38.5 | 102.89 | 283.67 | 104.27 | 910.94 | 133.52 | 13.01 | 65.99 | 6.61 | -7.66 | 37.95 | 0 | 0 | 0 | 163.22 | -0.96 | 2.47 | 37.79 | -0.24 | -56.56 | 1.19 | -9.85 | -17.93 | 349.21 | 0.0 | 0.0 | 354.67 | 0.0 | 1.36 | 49.37 | 0.0 | 23.77 | 2192.4 | 14.86 | 23.63 | 2596.44 | 12.27 | 20.03 | 15.55 | -65.51 | -49.28 | 2207.95 | 13.01 | 22.39 | 0.00 | -9.68 | -2.47 |
| 24Q2 (19) | 1031.84 | 42.67 | -10.67 | 17.25 | -4.43 | -15.44 | 48.49 | 83.54 | 88.46 | 0 | 0 | 0 | 525.89 | 20.06 | 50.06 | 138.87 | 48.06 | 10782.31 | 118.15 | 18.77 | 28.68 | 7.16 | 6.14 | 80.71 | 0 | 0 | 0 | 164.8 | 2.01 | 4.67 | 37.88 | -38.74 | -56.48 | 1.32 | -2.22 | -13.16 | 349.21 | 0.0 | 0.0 | 354.67 | 1.36 | 1.36 | 49.37 | 23.77 | 23.77 | 1908.72 | 2.96 | 9.37 | 2312.76 | 3.08 | 8.32 | 45.09 | 64.32 | 412.39 | 1953.81 | 3.85 | 11.39 | 0.00 | -3.02 | -2.86 |
| 24Q1 (18) | 723.25 | 3.44 | -36.21 | 18.05 | -7.67 | -17.2 | 26.42 | 2.4 | 2.92 | 0 | 0 | 0 | 438.01 | 33.85 | 18.53 | 93.79 | 819.8 | 175.77 | 99.48 | 55.53 | 13.03 | 6.75 | 48.31 | 134.66 | 0 | 0 | 0 | 161.55 | 0.86 | 2.55 | 61.83 | 0.28 | -28.4 | 1.35 | -5.59 | -4.26 | 349.21 | 0.0 | 0.0 | 349.92 | 0.0 | 106.97 | 39.89 | 0.0 | 7.43 | 1853.9 | 5.33 | -29.47 | 2243.71 | 4.36 | -20.85 | 27.44 | 402.2 | 573.92 | 1881.34 | 7.44 | -28.27 | 0.00 | 4.74 | 15.69 |
| 23Q4 (17) | 699.22 | -51.94 | -53.21 | 19.55 | -2.98 | -19.55 | 25.8 | -0.04 | 0.78 | 0 | 0 | 0 | 327.23 | -8.85 | -45.4 | -13.03 | -146.44 | -108.84 | 63.96 | -20.49 | -43.94 | 4.55 | -5.1 | 49.86 | 0 | 0 | 0 | 160.17 | 0.55 | 0.8 | 61.66 | -29.13 | -28.77 | 1.43 | -1.38 | 7.52 | 349.21 | 0.0 | 0.0 | 349.92 | 0.0 | 106.97 | 39.89 | 0.0 | 7.43 | 1760.09 | -0.75 | -32.16 | 2149.9 | -0.61 | -23.24 | -9.08 | -129.62 | -6385.71 | 1751.01 | -2.94 | -32.51 | 0.00 | 6.31 | 8.36 |
| 23Q3 (16) | 1454.78 | 25.94 | -20.01 | 20.15 | -1.23 | -7.14 | 25.81 | 0.31 | 1632.21 | 0 | 0 | 0 | 359.01 | 2.44 | -64.03 | 28.06 | 2258.46 | -94.36 | 80.44 | -12.39 | -65.77 | 4.79 | 20.97 | -14.61 | 0 | 0 | 0 | 159.29 | 1.17 | -11.09 | 87.0 | -0.05 | -28.85 | 1.45 | -4.61 | 15.08 | 349.21 | 0.0 | 0.0 | 349.92 | 0.0 | 106.97 | 39.89 | 0.0 | 7.43 | 1773.32 | 1.61 | -27.46 | 2163.13 | 1.31 | -18.4 | 30.66 | 248.41 | -2.11 | 1803.98 | 2.85 | -27.14 | 0.00 | -10.05 | -11.13 |
| 23Q2 (15) | 1155.13 | 1.87 | -32.07 | 20.4 | -6.42 | 32.47 | 25.73 | 0.23 | 1161.27 | 0 | 0 | 0 | 350.46 | -5.16 | -67.98 | -1.3 | -103.82 | -100.23 | 91.82 | 4.33 | -64.21 | 3.96 | 37.82 | -36.02 | 0 | 0 | 0 | 157.45 | -0.06 | -13.23 | 87.04 | 0.8 | -33.35 | 1.52 | 7.8 | 20.63 | 349.21 | 0.0 | 0.0 | 349.92 | 106.97 | 106.97 | 39.89 | 7.43 | 7.43 | 1745.26 | -33.6 | -10.37 | 2135.06 | -24.68 | -0.85 | 8.8 | 251.99 | 1.97 | 1754.06 | -33.12 | -10.31 | 0.00 | 15.51 | -3.79 |
| 23Q1 (14) | 1133.88 | -24.12 | 51.09 | 21.8 | -10.29 | 26.01 | 25.67 | 0.27 | 833.45 | 0 | 0 | 0 | 369.53 | -38.34 | -65.37 | 34.01 | -76.92 | -94.39 | 88.01 | -22.86 | -63.1 | 2.87 | -5.28 | -54.43 | 0 | 0 | 0 | 157.54 | -0.86 | -13.0 | 86.35 | -0.24 | -38.01 | 1.41 | 6.02 | 11.02 | 349.21 | 0.0 | 0.0 | 169.07 | 0.0 | 10084.94 | 37.13 | 0.0 | 148.36 | 2628.58 | 1.31 | 15.29 | 2834.79 | 1.21 | 23.44 | -5.79 | -4035.71 | -141.59 | 2622.79 | 1.09 | 14.34 | 0.00 | -1.9 | -4.98 |
| 22Q4 (13) | 1494.28 | -17.84 | 160.11 | 24.3 | 11.98 | 74.32 | 25.6 | 1618.12 | 82.86 | 0 | 0 | 0 | 599.35 | -39.95 | -41.63 | 147.34 | -70.38 | -73.4 | 114.09 | -51.44 | -48.33 | 3.04 | -45.92 | -54.13 | 0 | 0 | 0 | 158.9 | -11.31 | -12.53 | 86.56 | -29.21 | -45.53 | 1.33 | 5.56 | 64.2 | 349.21 | 0.0 | 0.0 | 169.07 | 0.0 | 10084.94 | 37.13 | 0.0 | 148.36 | 2594.57 | 6.14 | 54.98 | 2800.77 | 5.66 | 65.66 | -0.14 | -100.45 | -100.81 | 2594.43 | 4.79 | 53.39 | 0.00 | -12.82 | -10.78 |
| 22Q3 (12) | 1818.8 | 6.97 | 101.81 | 21.7 | 40.91 | 39.1 | 1.49 | -26.96 | -97.31 | 0 | 0 | 0 | 998.13 | -8.8 | 4.57 | 497.48 | -10.42 | -2.12 | 234.97 | -8.42 | 10.21 | 5.61 | -9.37 | -27.07 | 0 | 0 | 0 | 179.16 | -1.26 | -1.35 | 122.27 | -6.38 | -53.89 | 1.26 | 0.0 | 41.57 | 349.21 | 0.0 | 0.0 | 169.07 | 0.0 | 10084.94 | 37.13 | 0.0 | 148.36 | 2444.58 | 25.55 | 118.14 | 2650.79 | 23.1 | 133.08 | 31.32 | 262.92 | 66.24 | 2475.9 | 26.6 | 117.28 | 0.00 | -2.61 | -14.47 |
| 22Q2 (11) | 1700.36 | 126.58 | 181.89 | 15.4 | -10.98 | -4.88 | 2.04 | -25.82 | -97.69 | 0 | 0 | 0 | 1094.48 | 2.57 | 49.37 | 555.33 | -8.33 | 60.8 | 256.57 | 7.57 | 32.68 | 6.19 | -1.82 | -29.4 | 0 | 0 | 0 | 181.45 | 0.2 | 31.0 | 130.6 | -6.24 | -59.38 | 1.26 | -0.79 | 53.66 | 349.21 | 0.0 | 4.8 | 169.07 | 10084.94 | 10084.94 | 37.13 | 148.36 | 148.36 | 1947.11 | -14.6 | 229.73 | 2153.31 | -6.23 | 254.67 | 8.63 | -38.0 | -82.79 | 1955.74 | -14.74 | 205.27 | 0.00 | 14.07 | -51.52 |
| 22Q1 (10) | 750.45 | 30.63 | 96.71 | 17.3 | 24.1 | 4.78 | 2.75 | -80.36 | -97.8 | 0 | 0 | 0 | 1067.04 | 3.92 | 71.32 | 605.77 | 9.36 | 147.08 | 238.51 | 8.02 | 63.4 | 6.31 | -4.67 | -22.68 | 0 | 0 | 0 | 181.09 | -0.31 | 33.9 | 139.29 | -12.35 | -59.04 | 1.27 | 56.79 | 56.79 | 349.21 | 0.0 | 4.8 | 1.66 | 0.0 | 0 | 14.95 | 0.0 | 0 | 2279.88 | 36.19 | 770.91 | 2296.49 | 35.83 | 777.26 | 13.92 | -19.3 | -27.69 | 2293.8 | 35.62 | 716.21 | 0.00 | -7.88 | -75.09 |
| 21Q4 (9) | 574.49 | -36.26 | 134.3 | 13.94 | -10.64 | -32.72 | 14.0 | -74.72 | -90.22 | 0 | 0 | 0 | 1026.81 | 7.57 | 123.07 | 553.91 | 8.98 | 447.02 | 220.8 | 3.56 | 97.04 | 6.62 | -14.02 | -10.67 | 0 | 0 | 0 | 181.66 | 0.03 | 36.7 | 158.91 | -40.07 | -65.49 | 0.81 | -8.99 | -7.95 | 349.21 | 0.0 | 10.24 | 1.66 | 0.0 | 0 | 14.95 | 0.0 | 0 | 1674.1 | 49.39 | 9978.87 | 1690.71 | 48.66 | 10078.87 | 17.25 | -8.44 | -11.85 | 1691.35 | 48.43 | 4574.82 | 0.00 | -16.42 | -85.11 |
| 21Q3 (8) | 901.25 | 49.41 | 404.82 | 15.6 | -3.64 | -32.09 | 55.38 | -37.22 | -78.55 | 0 | 0 | 0 | 954.52 | 30.27 | 145.66 | 508.26 | 47.17 | 1757.0 | 213.21 | 10.25 | 97.89 | 7.70 | -12.27 | 0.84 | 0 | 0 | 0 | 181.61 | 31.12 | 27.98 | 265.15 | -17.54 | -47.19 | 0.89 | 8.54 | -7.29 | 349.21 | 4.8 | 33.15 | 1.66 | 0.0 | 0 | 14.95 | 0.0 | 0 | 1120.66 | 89.78 | 1504.16 | 1137.27 | 87.32 | 1524.97 | 18.84 | -62.43 | 120.35 | 1139.5 | 77.86 | 1699.07 | 0.00 | -44.8 | -89.94 |
| 21Q2 (7) | 603.2 | 58.11 | 273.85 | 16.19 | -1.94 | -48.04 | 88.21 | -29.32 | -64.57 | 0 | 0 | 0 | 732.71 | 17.64 | 130.77 | 345.35 | 40.86 | 50886.76 | 193.38 | 32.48 | 122.48 | 8.77 | 7.53 | 0 | 0 | 0 | -100.0 | 138.51 | 2.42 | -2.27 | 321.54 | -5.44 | -32.95 | 0.82 | 1.23 | -21.9 | 333.21 | 0.0 | 28.09 | 1.66 | 0 | 0 | 14.95 | 0 | 0 | 590.52 | 125.58 | 650.96 | 607.13 | 131.92 | 666.46 | 50.14 | 160.47 | 4185.47 | 640.66 | 127.97 | 704.34 | 0.01 | -41.4 | -85.23 |
| 21Q1 (6) | 381.5 | 55.59 | 109.03 | 16.51 | -20.32 | -66.54 | 124.8 | -12.82 | -1.89 | 0 | 0 | 0 | 622.82 | 35.31 | 79.79 | 245.17 | 142.12 | 3097.19 | 145.97 | 30.26 | 40.02 | 8.16 | 10.14 | 0 | 0 | 0 | 0 | 135.24 | 1.77 | -5.12 | 340.03 | -26.15 | -43.12 | 0.81 | -7.95 | -30.77 | 333.21 | 5.19 | 28.09 | 0 | 0 | 0 | 0 | 0 | 0 | 261.78 | 1476.04 | 313.16 | 261.78 | 1476.04 | 313.16 | 19.25 | -1.64 | 329.17 | 281.03 | 676.76 | 314.18 | 0.01 | -44.92 | -75.99 |
| 20Q4 (5) | 245.19 | 37.34 | 42.74 | 20.72 | -9.8 | -55.16 | 143.16 | -44.55 | -3.17 | 0 | 0 | 0 | 460.3 | 18.47 | 28.14 | 101.26 | 269.97 | 1126.98 | 112.06 | 4.01 | 10.56 | 7.41 | -2.94 | 0 | 0 | 0 | 0 | 132.89 | -6.36 | -6.87 | 460.42 | -8.3 | -18.25 | 0.88 | -8.33 | -27.87 | 316.77 | 20.78 | 21.77 | 0 | 0 | 0 | 0 | 0 | 0 | 16.61 | 120.81 | 114.49 | 16.61 | 120.81 | 114.49 | 19.57 | 128.89 | 7348.15 | 36.18 | 150.77 | 131.49 | 0.02 | -43.52 | -50.1 |
| 20Q3 (4) | 178.53 | 10.65 | 0.0 | 22.97 | -26.28 | 0.0 | 258.19 | 3.69 | 0.0 | 0 | 0 | 0.0 | 388.55 | 22.38 | 0.0 | 27.37 | 4125.0 | 0.0 | 107.74 | 23.95 | 0.0 | 7.63 | 0 | 0.0 | 0 | -100.0 | 0.0 | 141.91 | 0.13 | 0.0 | 502.11 | 4.7 | 0.0 | 0.96 | -8.57 | 0.0 | 262.26 | 0.82 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -79.81 | 25.54 | 0.0 | -79.81 | 25.54 | 0.0 | 8.55 | 630.77 | 0.0 | -71.26 | 32.78 | 0.0 | 0.03 | -19.0 | 0.0 |
