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) | 1196.4 | -30.34 | 0 | 0 | 100.99 | 55.56 | 0 | 0 | 1002.2 | -61.3 | -57.96 | 0 | 36.06 | -26.11 | 3.60 | 90.93 | 0 | 0 | 51.79 | -1.05 | 556.71 | 11.88 | 0.53 | 32.5 | 280.61 | 0.0 | 280.1 | 49.87 | 0 | 0 | 1386.15 | -15.4 | 1666.25 | -10.67 | 100.4 | 3.02 | 1486.55 | -14.37 | 0.00 | 8.91 |
| 2022 (9) | 1717.52 | 66.75 | 0 | 0 | 64.92 | -19.1 | 0 | 0 | 2589.53 | 13.57 | 930.72 | -9.94 | 48.8 | -34.32 | 1.88 | -42.17 | 0 | 0 | 52.34 | 4.08 | 497.58 | 40.97 | 0.4 | -47.37 | 280.61 | 15.0 | 186.89 | 123.69 | 39.87 | 23.06 | 1638.48 | 47.62 | 1865.24 | 52.15 | 97.46 | 0 | 1735.94 | 62.23 | 0.00 | -20.73 |
| 2021 (8) | 1030.02 | 553.32 | 0.3 | -40.0 | 80.25 | 7.79 | 0 | 0 | 2280.05 | 178.46 | 1033.43 | 813.17 | 74.3 | 104.01 | 3.26 | -26.74 | 0 | 0 | 50.29 | 1.6 | 352.96 | 24.35 | 0.76 | -7.32 | 244.01 | 10.0 | 83.55 | 15.62 | 32.4 | 113.16 | 1109.95 | 642.84 | 1225.89 | 417.54 | -39.87 | 0 | 1070.08 | 814.44 | 0.00 | -66.39 |
| 2020 (7) | 157.66 | 1.85 | 0.5 | -28.57 | 74.45 | 121.78 | 0 | 0 | 818.8 | 12.24 | 113.17 | 216.65 | 36.42 | 62.08 | 4.45 | 44.41 | 0 | 0 | 49.5 | 70.63 | 283.85 | 8.03 | 0.82 | 6.49 | 221.83 | 0.0 | 72.26 | 5.2 | 15.2 | 87.42 | 149.42 | 130.27 | 236.87 | 67.17 | -32.4 | 0 | 117.02 | 135.5 | 0.01 | -8.94 |
| 2019 (6) | 154.79 | 15.35 | 0.7 | 16.67 | 33.57 | -59.5 | 0 | 0 | 729.51 | 9.24 | 35.74 | 219.68 | 22.47 | -22.28 | 3.08 | -28.85 | 0 | 0 | 29.01 | 99.24 | 262.74 | 45.78 | 0.77 | -19.79 | 221.83 | 0.0 | 68.69 | 1.64 | 8.11 | -28.04 | 64.89 | 59.63 | 141.69 | 18.57 | -15.2 | 0 | 49.69 | 52.7 | 0.01 | 0.31 |
| 2018 (5) | 134.19 | -30.27 | 0.6 | 0.0 | 82.88 | -9.04 | 0 | 0 | 667.79 | 9.89 | 11.18 | -56.02 | 28.91 | -2.56 | 4.33 | -11.33 | 0 | 0 | 14.56 | 43.31 | 180.23 | -5.06 | 0.96 | 81.13 | 221.83 | 0.0 | 67.58 | 3.91 | 11.27 | 0 | 40.65 | -21.01 | 119.5 | 2.58 | -8.11 | 0 | 32.54 | -19.03 | 0.01 | 7.39 |
| 2017 (4) | 192.45 | -0.42 | 0.6 | -4.76 | 91.12 | 46.92 | 0 | 0 | 607.7 | 5.96 | 25.42 | 122.59 | 29.67 | 22.96 | 4.88 | 16.04 | 0 | 0 | 10.16 | 156.57 | 189.83 | -21.76 | 0.53 | 89.29 | 221.83 | 0.0 | 65.04 | 1.8 | 0 | 0 | 51.46 | 95.22 | 116.5 | 15.59 | -11.27 | 0 | 40.19 | 24.77 | 0.01 | 7.97 |
| 2016 (3) | 193.27 | -11.66 | 0.63 | 26.0 | 62.02 | -25.04 | 0 | 0 | 573.51 | -10.19 | 11.42 | -71.04 | 24.13 | 11.61 | 4.21 | 24.27 | 0 | 0 | 3.96 | 14.12 | 242.63 | 0.48 | 0.28 | -28.21 | 221.83 | 0.0 | 63.89 | 6.57 | 10.53 | -5.73 | 26.36 | -42.78 | 100.79 | -13.99 | 5.85 | 2.81 | 32.21 | -37.77 | 0.01 | 13.9 |
| 2015 (2) | 218.77 | -18.32 | 0.5 | 0 | 82.74 | 90.47 | 0 | 0 | 638.59 | -4.65 | 39.43 | -24.95 | 21.62 | -40.03 | 3.39 | -37.1 | 0 | 0 | 3.47 | 45.19 | 241.47 | -5.1 | 0.39 | -9.3 | 221.83 | 0.0 | 59.95 | 9.6 | 11.17 | 0.0 | 46.07 | -18.32 | 117.19 | -4.15 | 5.69 | 0 | 51.76 | -7.17 | 0.01 | -24.62 |
| 2014 (1) | 267.84 | 32.26 | 0 | 0 | 43.44 | 7.0 | 0 | 0 | 669.74 | 12.2 | 52.54 | 146.78 | 36.05 | 21.87 | 5.38 | 8.62 | 0 | 0 | 2.39 | 22.56 | 254.45 | 2.54 | 0.43 | -33.85 | 221.83 | 0.0 | 54.7 | 4.05 | 11.17 | -41.58 | 56.4 | 271.3 | 122.27 | 40.75 | -0.64 | 0 | 55.76 | 1287.06 | 0.01 | 19.82 |
| 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) | 544.43 | -3.68 | -59.86 | 48.45 | 36.48 | 24.23 | 100.83 | 35.62 | 15.23 | 0 | 0 | 0 | 544.93 | 42.79 | 117.55 | 184.31 | 59.31 | 625.92 | 50.32 | -5.24 | 32.84 | 3.46 | -24.42 | 4.68 | 0 | 0 | 0 | 52.89 | 2.84 | 3.2 | 594.1 | 3.35 | 8.62 | 0.9 | 104.55 | 260.0 | 280.61 | 0.0 | 0.0 | 280.1 | 0.0 | 0.0 | 0 | 0 | 0 | 1690.28 | 12.24 | 18.56 | 1970.39 | 10.32 | 15.52 | 150.59 | -26.11 | -18.59 | 1840.87 | 7.67 | 14.3 | 0.00 | 1.41 | 3.13 |
| 24Q2 (19) | 565.25 | -32.64 | -58.56 | 35.5 | 7.58 | 0 | 74.35 | -28.39 | 18.41 | 0 | 0 | 0 | 381.62 | 38.18 | 55.95 | 115.69 | 150.25 | 594.4 | 53.1 | 37.89 | 47.95 | 4.58 | 21.61 | 95.64 | 0 | 0 | 0 | 51.43 | -3.65 | 3.46 | 574.83 | 9.47 | 29.42 | 0.44 | -15.38 | 46.67 | 280.61 | 0.0 | 0.0 | 280.1 | 0.0 | 0.0 | 0 | 0 | 0 | 1505.98 | 5.14 | 7.55 | 1786.08 | 4.3 | 6.29 | 203.81 | 18.74 | 67.57 | 1709.79 | 6.59 | 12.35 | 0.00 | 3.09 | -0.24 |
| 24Q1 (18) | 839.15 | -29.86 | -45.39 | 33.0 | 0 | 0 | 103.83 | 2.81 | 92.99 | 0 | 0 | 0 | 276.18 | 9.84 | 8.06 | 46.23 | 219.24 | 318.27 | 38.51 | 6.79 | 9.97 | 3.77 | 4.64 | 119.34 | 0 | 0 | 0 | 53.38 | 3.07 | 1.35 | 525.11 | -5.68 | 20.75 | 0.52 | -1.89 | 62.5 | 280.61 | 0.0 | 0.0 | 280.1 | 0.0 | 49.87 | 0 | 0 | -100.0 | 1432.38 | 3.34 | -11.43 | 1712.48 | 2.77 | -7.14 | 171.65 | 70.97 | 106.81 | 1604.03 | 7.9 | -5.66 | 0.00 | -7.45 | -2.65 |
| 23Q4 (17) | 1196.4 | -11.79 | -30.34 | 0 | -100.0 | 0 | 100.99 | 15.42 | 55.56 | 0 | 0 | 0 | 251.44 | 0.38 | -36.37 | -38.77 | -252.7 | -9592.5 | 36.06 | -4.8 | -26.11 | 3.60 | 8.85 | 90.93 | 0 | 0 | 0 | 51.79 | 1.05 | -1.05 | 556.71 | 1.78 | 11.88 | 0.53 | 112.0 | 32.5 | 280.61 | 0.0 | 0.0 | 280.1 | 0.0 | 49.87 | 0 | 0 | -100.0 | 1386.15 | -2.77 | -15.4 | 1666.25 | -2.32 | -10.67 | 100.4 | -45.72 | 3.02 | 1486.55 | -7.7 | -14.37 | 0.00 | 6.59 | 8.91 |
| 23Q3 (16) | 1356.37 | -0.57 | -28.24 | 39.0 | 0 | 0 | 87.5 | 39.35 | 45.2 | 0 | 0 | 0 | 250.48 | 2.36 | -60.74 | 25.39 | 208.5 | -88.64 | 37.88 | 5.54 | -43.56 | 3.31 | 41.24 | 42.86 | 0 | 0 | 0 | 51.25 | 3.1 | -2.05 | 546.97 | 23.15 | -0.35 | 0.25 | -16.67 | -50.98 | 280.61 | 0.0 | 0.0 | 280.1 | 0.0 | 49.87 | 0 | 0 | -100.0 | 1425.63 | 1.81 | -12.93 | 1705.74 | 1.51 | -8.49 | 184.98 | 52.08 | 2.54 | 1610.61 | 5.83 | -11.39 | 0.00 | -1.9 | 7.32 |
| 23Q2 (15) | 1364.15 | -11.22 | -23.58 | 0 | 0 | -100.0 | 62.79 | 16.71 | 19.55 | 0 | 0 | 0 | 244.7 | -4.26 | -67.43 | -23.4 | -10.48 | -107.76 | 35.89 | 2.48 | -55.94 | 2.34 | 36.34 | -14.66 | 0 | 0 | 0 | 49.71 | -5.62 | -1.6 | 444.15 | 2.13 | 2.1 | 0.3 | -6.25 | -51.61 | 280.61 | 0.0 | 0.0 | 280.1 | 49.87 | 49.87 | 0 | -100.0 | -100.0 | 1400.24 | -13.42 | -0.95 | 1680.35 | -8.88 | 2.43 | 121.63 | 46.54 | 105.04 | 1521.87 | -10.49 | 3.32 | 0.00 | 0.6 | -2.69 |
| 23Q1 (14) | 1536.55 | -10.54 | -0.48 | 0 | 0 | -100.0 | 53.8 | -17.13 | -34.49 | 0 | 0 | 0 | 255.58 | -35.33 | -68.25 | -21.18 | -5195.0 | -105.22 | 35.02 | -28.24 | -50.47 | 1.72 | -8.91 | -34.48 | 0 | 0 | 0 | 52.67 | 0.63 | 2.73 | 434.88 | -12.6 | 8.15 | 0.32 | -20.0 | -57.33 | 280.61 | 0.0 | 15.0 | 186.89 | 0.0 | 123.69 | 39.87 | 0.0 | 23.06 | 1617.29 | -1.29 | 6.68 | 1844.06 | -1.14 | 12.99 | 83.0 | -14.84 | 1434.2 | 1700.29 | -2.05 | 11.75 | 0.00 | 3.53 | 0.6 |
| 22Q4 (13) | 1717.52 | -9.13 | 66.75 | 0 | 0 | -100.0 | 64.92 | 7.73 | -19.1 | 0 | 0 | 0 | 395.19 | -38.06 | -44.06 | -0.4 | -100.18 | -100.12 | 48.8 | -27.29 | -34.32 | 1.88 | -18.56 | -42.17 | 0 | 0 | 0 | 52.34 | 0.04 | 4.08 | 497.58 | -9.35 | 40.97 | 0.4 | -21.57 | -47.37 | 280.61 | 0.0 | 15.0 | 186.89 | 0.0 | 123.69 | 39.87 | 0.0 | 23.06 | 1638.48 | 0.07 | 47.62 | 1865.24 | 0.07 | 52.15 | 97.46 | -45.98 | 344.44 | 1735.94 | -4.5 | 62.23 | 0.00 | 5.04 | -20.73 |
| 22Q3 (12) | 1890.08 | 5.88 | 171.72 | 0 | -100.0 | -100.0 | 60.26 | 14.74 | -21.39 | 0 | 0 | 0 | 638.06 | -15.07 | -9.79 | 223.58 | -25.82 | -37.1 | 67.12 | -17.59 | -29.71 | 2.31 | -15.63 | -55.1 | 0 | 0 | 0 | 52.32 | 3.56 | 5.46 | 548.9 | 26.18 | 55.26 | 0.51 | -17.74 | -13.56 | 280.61 | 0.0 | 15.0 | 186.89 | 0.0 | 123.69 | 39.87 | 0.0 | 23.06 | 1637.26 | 15.82 | 112.93 | 1864.02 | 13.63 | 110.66 | 180.4 | 204.11 | 621.84 | 1817.66 | 23.4 | 147.52 | 0.00 | -11.05 | -45.53 |
| 22Q2 (11) | 1785.17 | 15.63 | 393.71 | 0.25 | 0.0 | -37.5 | 52.52 | -36.04 | -37.62 | 0 | 0 | 0 | 751.26 | -6.68 | 56.46 | 301.42 | -25.78 | 58.68 | 81.45 | 15.19 | 18.73 | 2.74 | 4.67 | -46.33 | 0 | 0 | 0 | 50.52 | -1.46 | 2.77 | 435.01 | 8.18 | 28.73 | 0.62 | -17.33 | 3.33 | 280.61 | 15.0 | 15.0 | 186.89 | 123.69 | 123.69 | 39.87 | 23.06 | 23.06 | 1413.68 | -6.75 | 241.94 | 1640.44 | 0.52 | 209.88 | 59.32 | 996.49 | 278.51 | 1473.0 | -3.19 | 287.43 | 0.00 | 4.0 | -60.42 |
| 22Q1 (10) | 1543.93 | 49.89 | 431.99 | 0.25 | -16.67 | -50.0 | 82.12 | 2.33 | 11.36 | 0 | 0 | 0 | 805.03 | 13.95 | 108.47 | 406.12 | 19.07 | 176.42 | 70.71 | -4.83 | 35.72 | 2.62 | -19.6 | -48.46 | 0 | 0 | 0 | 51.27 | 1.95 | 3.79 | 402.11 | 13.93 | 20.26 | 0.75 | -1.32 | 4.17 | 244.01 | 0.0 | 10.0 | 83.55 | 0.0 | 15.62 | 32.4 | 0.0 | 113.16 | 1516.07 | 36.59 | 411.6 | 1632.02 | 33.13 | 325.23 | 5.41 | 113.57 | 122.07 | 1521.48 | 42.18 | 459.72 | 0.00 | -18.42 | -70.98 |
| 21Q4 (9) | 1030.02 | 48.08 | 553.32 | 0.3 | -86.96 | -40.0 | 80.25 | 4.68 | 7.79 | 0 | 0 | 0 | 706.45 | -0.12 | 152.79 | 341.08 | -4.05 | 339.42 | 74.3 | -22.19 | 104.01 | 3.26 | -36.76 | -26.74 | 0 | 0 | 0 | 50.29 | 1.37 | 1.6 | 352.96 | -0.16 | 24.35 | 0.76 | 28.81 | -7.32 | 244.01 | 0.0 | 10.0 | 83.55 | 0.0 | 15.62 | 32.4 | 0.0 | 113.16 | 1109.95 | 44.35 | 642.84 | 1225.89 | 38.54 | 417.54 | -39.87 | -15.33 | -23.06 | 1070.08 | 45.72 | 814.44 | 0.00 | -27.83 | -66.39 |
| 21Q3 (8) | 695.6 | 92.38 | 513.46 | 2.3 | 475.0 | -87.43 | 76.66 | -8.95 | 6.06 | 0 | 0 | 0 | 707.27 | 47.3 | 259.7 | 355.47 | 87.14 | 1879.23 | 95.49 | 39.2 | 317.72 | 5.15 | 0.84 | 64.13 | 0 | 0 | 0 | 49.61 | 0.92 | 46.39 | 353.53 | 4.62 | 46.29 | 0.59 | -1.67 | -36.56 | 244.01 | 0.0 | 10.0 | 83.55 | 0.0 | 15.62 | 32.4 | 0.0 | 113.16 | 768.91 | 85.98 | 967.34 | 884.85 | 67.15 | 454.8 | -34.57 | -4.03 | -39.06 | 734.34 | 93.15 | 1456.46 | 0.00 | -35.36 | -60.21 |
| 21Q2 (7) | 361.58 | 24.59 | 222.03 | 0.4 | -20.0 | -42.86 | 84.2 | 14.18 | 29.28 | 0 | 0 | 0 | 480.17 | 24.34 | 195.25 | 189.95 | 29.29 | 1034.03 | 68.6 | 31.67 | 234.31 | 5.11 | 0.52 | 0 | 0 | 0 | -100.0 | 49.16 | -0.49 | 46.88 | 337.92 | 1.06 | 31.3 | 0.6 | -16.67 | -45.95 | 244.01 | 10.0 | 10.0 | 83.55 | 15.62 | 15.62 | 32.4 | 113.16 | 113.16 | 413.43 | 39.51 | 664.62 | 529.38 | 37.93 | 274.04 | -33.23 | -35.58 | -75.54 | 380.2 | 39.87 | 981.96 | 0.00 | -23.76 | -37.15 |
| 21Q1 (6) | 290.22 | 84.08 | 120.18 | 0.5 | 0.0 | -93.9 | 73.74 | -0.95 | 118.17 | 0 | 0 | 0 | 386.16 | 38.18 | 114.45 | 146.92 | 89.28 | 17601.2 | 52.1 | 43.05 | 107.24 | 5.08 | 14.29 | 0 | 0 | 0 | 0 | 49.4 | -0.2 | 71.95 | 334.37 | 17.8 | 31.39 | 0.72 | -12.2 | -11.11 | 221.83 | 0.0 | 0.0 | 72.26 | 0.0 | 5.2 | 15.2 | 0.0 | 87.42 | 296.34 | 98.33 | 350.91 | 383.8 | 62.03 | 169.3 | -24.51 | 24.35 | -52.62 | 271.83 | 132.29 | 447.38 | 0.01 | -5.5 | -14.31 |
| 20Q4 (5) | 157.66 | 39.04 | 1.85 | 0.5 | -97.27 | -28.57 | 74.45 | 3.0 | 121.78 | 0 | 0 | 0 | 279.46 | 42.12 | 48.04 | 77.62 | 332.18 | 556.13 | 36.42 | 59.32 | 62.08 | 4.45 | 41.67 | 0 | 0 | 0 | 0 | 49.5 | 46.06 | 70.63 | 283.85 | 17.45 | 8.03 | 0.82 | -11.83 | 6.49 | 221.83 | 0.0 | 0.0 | 72.26 | 0.0 | 5.2 | 15.2 | 0.0 | 87.42 | 149.42 | 107.41 | 130.27 | 236.87 | 48.52 | 67.17 | -32.4 | -30.33 | -113.16 | 117.02 | 148.03 | 135.5 | 0.01 | -14.56 | -8.94 |
| 20Q3 (4) | 113.39 | 0.99 | 0.0 | 18.3 | 2514.29 | 0.0 | 72.28 | 10.98 | 0.0 | 0 | 0 | 0.0 | 196.63 | 20.91 | 0.0 | 17.96 | 7.22 | 0.0 | 22.86 | 11.4 | 0.0 | 3.14 | 0 | 0.0 | 0 | -100.0 | 0.0 | 33.89 | 1.25 | 0.0 | 241.67 | -6.1 | 0.0 | 0.93 | -16.22 | 0.0 | 221.83 | 0.0 | 0.0 | 72.26 | 0.0 | 0.0 | 15.2 | 0.0 | 0.0 | 72.04 | 33.23 | 0.0 | 159.49 | 12.69 | 0.0 | -24.86 | -31.33 | 0.0 | 47.18 | 34.26 | 0.0 | 0.01 | 2.1 | 0.0 |
