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) | 647.73 | 28.9 | 13.35 | -4.44 | 19.63 | 12986.67 | 0.51 | -30.14 | 1599.97 | 7.05 | -28.74 | 0 | 13.76 | 24.41 | 0.86 | 16.22 | 55.97 | 2.25 | 246.65 | -11.01 | 153.54 | -20.76 | 2.67 | 2.69 | 112.25 | 21.68 | 27.54 | 0.0 | 59.91 | 0.0 | -56.66 | 0 | 30.79 | -50.42 | -15.43 | 0 | -72.09 | 0 | 0.65 | -4.19 |
| 2022 (9) | 502.49 | -49.93 | 13.97 | 136.78 | 0.15 | 0 | 0.73 | -38.66 | 1494.57 | -18.95 | -50.9 | 0 | 11.06 | 25.4 | 0.74 | 54.72 | 54.74 | 20.57 | 277.18 | -7.71 | 193.77 | 18.36 | 2.6 | 26.83 | 92.25 | 1.0 | 27.54 | 6.95 | 59.91 | 7.64 | -25.35 | 0 | 62.1 | -52.21 | -75.19 | 0 | -100.54 | 0 | 0.68 | 16.53 |
| 2021 (8) | 1003.57 | -32.29 | 5.9 | -11.28 | 0 | 0 | 1.19 | 0 | 1844.05 | -10.08 | 18.9 | 35.19 | 8.82 | -30.17 | 0.48 | -22.34 | 45.4 | 2.48 | 300.34 | -3.27 | 163.71 | 2.27 | 2.05 | -2.84 | 91.34 | 0.44 | 25.75 | 4.5 | 55.66 | 36.82 | 48.54 | -13.18 | 129.95 | 7.19 | -43.75 | 0 | 4.79 | -80.87 | 0.58 | 0.29 |
| 2020 (7) | 1482.15 | 53.74 | 6.65 | -48.33 | 0 | 0 | 0 | 0 | 2050.67 | -9.53 | 13.98 | -59.5 | 12.63 | 2.85 | 0.62 | 13.68 | 44.3 | 0.39 | 310.5 | -1.3 | 160.07 | 1.76 | 2.11 | -4.52 | 90.94 | 10.0 | 24.64 | 16.67 | 40.68 | -9.34 | 55.91 | -7.83 | 121.23 | -4.28 | -30.87 | 0 | 25.04 | -42.12 | 0.58 | 2.09 |
| 2019 (6) | 964.09 | 39.57 | 12.87 | 102.36 | 0 | 0 | 0 | 0 | 2266.68 | 13.3 | 34.52 | 939.76 | 12.28 | -3.0 | 0.54 | -14.39 | 44.13 | 6.96 | 314.59 | 7.12 | 157.3 | 1.24 | 2.21 | 9.95 | 82.67 | 0.0 | 21.12 | 1.59 | 44.87 | 1328.98 | 60.66 | 44.19 | 126.65 | 91.92 | -17.4 | 0 | 43.26 | 0 | 0.57 | -8.71 |
| 2018 (5) | 690.78 | 10.85 | 6.36 | -40.23 | 0 | 0 | 0 | 0 | 2000.53 | -15.69 | 3.32 | -79.77 | 12.66 | -30.97 | 0.63 | -18.12 | 41.26 | 10.41 | 293.68 | -0.43 | 155.38 | -5.05 | 2.01 | 58.27 | 82.67 | 7.99 | 20.79 | 8.56 | 3.14 | -74.35 | 42.07 | -20.19 | 65.99 | -21.53 | -57.04 | 0 | -14.97 | 0 | 0.62 | 6.34 |
| 2017 (4) | 623.18 | 6.55 | 10.64 | -5.76 | 0 | 0 | 0 | 0 | 2372.88 | 16.15 | 16.41 | -19.95 | 18.34 | -26.84 | 0.77 | -37.02 | 37.37 | -4.55 | 294.94 | -0.16 | 163.65 | 1.71 | 1.27 | 104.84 | 76.55 | 7.0 | 19.15 | 11.99 | 12.24 | -41.46 | 52.71 | 31.25 | 84.1 | 7.6 | 3.71 | 0 | 56.42 | 111.71 | 0.59 | 1.14 |
| 2016 (3) | 584.87 | -25.33 | 11.29 | 0.0 | 0 | 0 | 0 | 0 | 2042.94 | 10.85 | 20.5 | 38.98 | 25.07 | 9.29 | 1.23 | -1.41 | 39.15 | 8.93 | 295.41 | -1.11 | 160.9 | 18.85 | 0.62 | -8.82 | 71.54 | 5.01 | 17.1 | 9.48 | 20.91 | 180.67 | 40.16 | -3.07 | 78.16 | 21.18 | -13.51 | 0 | 26.65 | 30.64 | 0.58 | -2.76 |
| 2015 (2) | 783.32 | 18.07 | 11.29 | 318.15 | 1.93 | 0 | 0 | 0 | 1842.92 | 4.18 | 14.75 | 17.06 | 22.94 | -10.57 | 1.24 | -14.15 | 35.94 | 12.88 | 298.74 | 5.66 | 135.38 | -7.26 | 0.68 | 3.03 | 68.13 | -0.01 | 15.62 | 8.77 | 7.45 | -53.12 | 41.43 | 68.62 | 64.5 | 17.66 | -21.03 | 0 | 20.4 | 17.51 | 0.60 | 4.35 |
| 2014 (1) | 663.41 | 0.72 | 2.7 | 34.33 | 0 | 0 | 0 | 0 | 1769.02 | 4.26 | 12.6 | 37.11 | 25.65 | -42.58 | 1.45 | -44.92 | 31.84 | -5.15 | 282.74 | 16.52 | 145.98 | 71.24 | 0.66 | -4.35 | 68.14 | 0.0 | 14.36 | 6.85 | 15.89 | 406.05 | 24.57 | -22.59 | 54.82 | 13.43 | -7.21 | 0 | 17.36 | 10.5 | 0.57 | 2.07 |
| 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) | 492.21 | -41.16 | 149.08 | 23.13 | 30.02 | 61.18 | 8.2 | -26.39 | 1201.59 | 0.41 | -18.0 | -22.64 | 404.9 | 4.42 | 7.73 | -10.02 | -175.57 | -190.11 | 14.2 | 7.82 | 35.11 | 0.86 | 5.92 | 31.07 | 70.58 | 15.2 | 24.5 | 263.29 | 0.3 | 0.33 | 171.27 | 16.21 | 6.78 | 4.17 | 95.77 | 84.51 | 112.25 | 0.0 | 0.0 | 0 | 0 | -100.0 | 33.91 | 0.0 | -43.4 | 16.41 | -38.77 | 159.2 | 50.32 | -17.11 | -15.74 | -18.1 | -20.91 | 53.3 | -1.69 | -114.29 | 97.46 | 0.66 | 1.84 | 5.55 |
| 24Q2 (19) | 836.56 | 122.01 | 143.71 | 17.79 | -14.92 | -25.25 | 11.14 | 5.29 | 163.36 | 0.5 | -3.85 | -23.08 | 387.75 | -12.69 | 14.69 | 13.26 | -2.07 | 365.73 | 13.17 | 4.94 | 21.61 | 0.81 | 1.73 | 19.41 | 61.27 | 6.21 | 10.5 | 262.5 | 6.36 | 0.1 | 147.38 | -0.86 | -18.75 | 2.13 | -9.75 | -10.5 | 112.25 | 0.0 | 21.68 | 0 | -100.0 | -100.0 | 33.91 | -43.4 | -43.4 | 26.8 | 162.15 | 169.05 | 60.71 | 36.98 | 24.81 | -14.97 | -58.25 | 48.72 | 11.83 | 122.5 | 117.4 | 0.65 | -0.26 | -4.31 |
| 24Q1 (18) | 376.81 | -41.83 | -6.78 | 20.91 | 56.63 | -17.94 | 10.58 | -46.1 | 238.02 | 0.52 | 1.96 | -25.71 | 444.12 | 7.1 | -5.78 | 13.54 | 148.64 | 292.33 | 12.55 | -8.79 | 23.89 | 0.80 | -7.21 | 22.09 | 57.69 | 3.07 | 3.68 | 246.8 | 0.06 | -5.88 | 148.66 | -3.18 | -19.78 | 2.36 | -11.61 | 2.16 | 112.25 | 0.0 | 21.68 | 27.54 | 0.0 | 0.0 | 59.91 | 0.0 | 0.0 | -43.12 | 23.9 | -27.24 | 44.32 | 43.94 | -17.25 | -9.46 | 38.69 | 74.24 | -52.58 | 27.06 | 25.53 | 0.65 | -0.48 | -4.9 |
| 23Q4 (17) | 647.73 | 227.78 | 28.9 | 13.35 | -6.97 | -4.44 | 19.63 | 3015.87 | 12986.67 | 0.51 | -3.77 | -30.14 | 414.66 | 10.33 | -0.49 | -27.84 | -350.36 | 18.45 | 13.76 | 30.92 | 24.41 | 0.86 | 31.09 | 16.22 | 55.97 | -1.27 | 2.25 | 246.65 | -6.01 | -11.01 | 153.54 | -4.28 | -20.76 | 2.67 | 18.14 | 2.69 | 112.25 | 0.0 | 21.68 | 27.54 | 0.0 | 0.0 | 59.91 | 0.0 | 0.0 | -56.66 | -104.4 | -123.51 | 30.79 | -48.44 | -50.42 | -15.43 | 60.19 | 79.48 | -72.09 | -8.44 | 28.3 | 0.65 | 4.41 | -4.19 |
| 23Q3 (16) | 197.61 | -42.43 | -44.65 | 14.35 | -39.71 | -9.06 | 0.63 | -85.11 | 2000.0 | 0.53 | -18.46 | -28.38 | 375.85 | 11.17 | 2.44 | 11.12 | 322.85 | 60.69 | 10.51 | -2.95 | -5.06 | 0.66 | -3.5 | -7.87 | 56.69 | 2.24 | 7.23 | 262.42 | 0.07 | 2.68 | 160.4 | -11.57 | 0.29 | 2.26 | -5.04 | 39.51 | 112.25 | 21.68 | 21.68 | 27.54 | 0.0 | 0.0 | 59.91 | 0.0 | 0.0 | -27.72 | 28.58 | -307.17 | 59.72 | 22.78 | -40.77 | -38.76 | -32.79 | 59.97 | -66.48 | 2.24 | 20.34 | 0.62 | -7.68 | -1.12 |
| 23Q2 (15) | 343.26 | -15.08 | -26.99 | 23.8 | -6.59 | 47.37 | 4.23 | 35.14 | -29.85 | 0.65 | -7.14 | -15.58 | 338.1 | -28.27 | 14.66 | -4.99 | 29.12 | 63.31 | 10.83 | 6.91 | 9.28 | 0.68 | 4.01 | 5.14 | 55.45 | -0.34 | 14.02 | 262.24 | 0.0 | -17.88 | 181.38 | -2.12 | 11.89 | 2.38 | 3.03 | 45.12 | 92.25 | 0.0 | 0.0 | 27.54 | 0.0 | 0.0 | 59.91 | 0.0 | 0.0 | -38.81 | -14.52 | -688.92 | 48.64 | -9.19 | -48.27 | -29.19 | 20.51 | 69.55 | -68.0 | 3.7 | 23.83 | 0.67 | -0.86 | 7.28 |
| 23Q1 (14) | 404.2 | -19.56 | -38.1 | 25.48 | 82.39 | 71.93 | 3.13 | 1986.67 | -37.4 | 0.7 | -4.11 | -17.65 | 471.36 | 13.11 | 13.28 | -7.04 | 79.38 | 30.09 | 10.13 | -8.41 | -12.97 | 0.65 | -11.67 | -3.22 | 55.64 | 1.64 | 19.19 | 262.23 | -5.39 | -12.94 | 185.31 | -4.37 | 15.15 | 2.31 | -11.15 | 26.23 | 92.25 | 0.0 | 1.0 | 27.54 | 0.0 | 6.95 | 59.91 | 0.0 | 7.64 | -33.89 | -33.69 | -193.46 | 53.56 | -13.75 | -54.49 | -36.72 | 51.16 | 30.06 | -70.61 | 29.77 | -334.79 | 0.68 | 0.25 | 13.2 |
| 22Q4 (13) | 502.49 | 40.74 | -49.93 | 13.97 | -11.47 | 136.78 | 0.15 | 400.0 | 0 | 0.73 | -1.35 | -38.66 | 416.72 | 13.58 | -12.6 | -34.14 | -593.35 | -744.15 | 11.06 | -0.09 | 25.4 | 0.74 | 3.93 | 54.72 | 54.74 | 3.54 | 20.57 | 277.18 | 8.46 | -7.71 | 193.77 | 21.16 | 18.36 | 2.6 | 60.49 | 26.83 | 92.25 | 0.0 | 1.0 | 27.54 | 0.0 | 6.95 | 59.91 | 0.0 | 7.64 | -25.35 | -289.46 | -152.22 | 62.1 | -38.41 | -52.21 | -75.19 | 22.35 | -71.86 | -100.54 | -20.48 | -2198.96 | 0.68 | 7.76 | 16.53 |
| 22Q3 (12) | 357.03 | -24.06 | -46.59 | 15.78 | -2.29 | -11.94 | 0.03 | -99.5 | 0 | 0.74 | -3.9 | -40.8 | 366.89 | 24.42 | 6.38 | 6.92 | 150.88 | 423.36 | 11.07 | 11.71 | 19.93 | 0.71 | 10.12 | 54.23 | 52.87 | 8.72 | 13.09 | 255.56 | -19.97 | -14.59 | 159.93 | -1.34 | -0.31 | 1.62 | -1.22 | -13.37 | 92.25 | 0.0 | 1.03 | 27.54 | 0.0 | 6.95 | 59.91 | 0.0 | 7.58 | 13.38 | 103.03 | -68.58 | 100.82 | 7.22 | -18.71 | -96.83 | -1.01 | -108.73 | -83.45 | 6.52 | -2090.29 | 0.63 | 0.17 | 6.05 |
| 22Q2 (11) | 470.15 | -28.0 | -62.77 | 16.15 | 8.97 | -16.75 | 6.03 | 20.6 | 0 | 0.77 | -9.41 | -38.4 | 294.87 | -29.13 | -39.29 | -13.6 | -35.05 | -300.29 | 9.91 | -14.86 | 30.74 | 0.65 | -4.26 | 82.3 | 48.63 | 4.18 | 3.36 | 319.34 | 6.03 | 3.29 | 162.1 | 0.73 | 8.01 | 1.64 | -10.38 | -19.21 | 92.25 | 1.0 | 1.44 | 27.54 | 6.95 | 6.95 | 59.91 | 7.64 | 7.58 | 6.59 | -81.83 | -85.81 | 94.03 | -20.1 | -26.48 | -95.86 | -82.59 | -183.53 | -89.27 | -449.69 | -806.25 | 0.63 | 4.61 | 7.72 |
| 22Q1 (10) | 652.95 | -34.94 | -50.81 | 14.82 | 151.19 | 40.87 | 5.0 | 0 | 0 | 0.85 | -28.57 | 0 | 416.09 | -12.73 | -22.46 | -10.07 | -290.0 | -212.51 | 11.64 | 31.97 | 6.79 | 0.68 | 41.2 | 33.97 | 46.68 | 2.82 | 0.84 | 301.19 | 0.28 | -3.43 | 160.93 | -1.7 | 8.2 | 1.83 | -10.73 | -4.69 | 91.34 | 0.0 | 0.44 | 25.75 | 0.0 | 4.5 | 55.66 | 0.0 | 36.82 | 36.26 | -25.3 | -44.09 | 117.68 | -9.44 | -9.61 | -52.5 | -20.0 | -51.65 | -16.24 | -439.04 | -153.7 | 0.60 | 3.2 | 4.01 |
| 21Q4 (9) | 1003.57 | 50.12 | -32.29 | 5.9 | -67.08 | -11.28 | 0 | 0 | 0 | 1.19 | -4.8 | 0 | 476.8 | 38.25 | -24.55 | 5.3 | 347.66 | -30.99 | 8.82 | -4.44 | -30.17 | 0.48 | 3.6 | -22.45 | 45.4 | -2.89 | 2.48 | 300.34 | 0.38 | -3.27 | 163.71 | 2.04 | 2.27 | 2.05 | 9.63 | -2.84 | 91.34 | 0.03 | 0.44 | 25.75 | 0.0 | 4.5 | 55.66 | -0.05 | 36.82 | 48.54 | 14.0 | -13.18 | 129.95 | 4.78 | 7.19 | -43.75 | 5.69 | -41.72 | 4.79 | 225.72 | -80.87 | 0.58 | -1.93 | 0.29 |
| 21Q3 (8) | 668.5 | -47.06 | -42.51 | 17.92 | -7.63 | 7.89 | 0 | 0 | -100.0 | 1.25 | 0.0 | 22.55 | 344.89 | -28.99 | -28.57 | -2.14 | -131.52 | 21.61 | 9.23 | 21.77 | -31.68 | 0.46 | 30.17 | -28.33 | 46.75 | -0.64 | 3.0 | 299.2 | -3.22 | -4.69 | 160.43 | 6.9 | 22.79 | 1.87 | -7.88 | 3.89 | 91.31 | 0.41 | 0.41 | 25.75 | 0.0 | 4.5 | 55.69 | 0.0 | 36.9 | 42.58 | -8.33 | -17.83 | 124.02 | -3.03 | 5.86 | -46.39 | -37.21 | -16.24 | -3.81 | -130.14 | -131.99 | 0.59 | 1.75 | 3.04 |
| 21Q2 (7) | 1262.69 | -4.87 | -18.38 | 19.4 | 84.41 | 10.42 | 0 | 0 | 0 | 1.25 | 0 | 0 | 485.72 | -9.49 | -4.91 | 6.79 | -24.13 | 32.88 | 7.58 | -30.46 | -44.47 | 0.35 | -29.64 | 0 | 47.05 | 1.64 | 7.37 | 309.17 | -0.87 | -1.49 | 150.08 | 0.9 | 10.23 | 2.03 | 5.73 | 10.33 | 90.94 | 0.0 | 0.0 | 25.75 | 4.5 | 4.5 | 55.69 | 36.9 | 36.9 | 46.45 | -28.38 | -14.85 | 127.9 | -1.76 | 6.7 | -33.81 | 2.34 | -7.85 | 12.64 | -58.2 | -45.52 | 0.58 | 1.01 | 1.63 |
| 21Q1 (6) | 1327.31 | -10.45 | 46.9 | 10.52 | 58.2 | -22.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | 536.63 | -15.08 | 27.1 | 8.95 | 16.54 | 128.9 | 10.9 | -13.7 | -24.67 | 0.50 | -18.26 | 0 | 46.29 | 4.49 | 8.31 | 311.89 | 0.45 | -0.91 | 148.74 | -7.08 | -5.2 | 1.92 | -9.0 | -4.0 | 90.94 | 0.0 | 10.0 | 24.64 | 0.0 | 16.67 | 40.68 | 0.0 | -42.14 | 64.86 | 16.01 | 64.74 | 130.19 | 7.39 | -0.46 | -34.62 | -12.15 | 47.14 | 30.24 | 20.77 | 215.77 | 0.58 | -0.49 | 0.51 |
| 20Q4 (5) | 1482.15 | 27.46 | 53.74 | 6.65 | -59.96 | -48.33 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | 631.95 | 30.89 | -7.26 | 7.68 | 381.32 | -14.29 | 12.63 | -6.51 | 2.27 | 0.62 | -4.25 | 0 | 44.3 | -2.4 | 0.39 | 310.5 | -1.09 | 15.54 | 160.07 | 22.52 | -12.41 | 2.11 | 17.22 | -4.52 | 90.94 | 0.0 | 10.0 | 24.64 | 0.0 | 16.67 | 40.68 | 0.0 | -9.34 | 55.91 | 7.89 | 58.75 | 121.23 | 3.48 | 19.77 | -30.87 | 22.65 | -77.41 | 25.04 | 110.24 | 40.52 | 0.58 | 0.75 | -1.38 |
| 20Q3 (4) | 1162.8 | -24.83 | 0.0 | 16.61 | -5.46 | 0.0 | 9.0 | 0 | 0.0 | 1.02 | 0 | 0.0 | 482.81 | -5.48 | 0.0 | -2.73 | -153.42 | 0.0 | 13.51 | -1.03 | 0.0 | 0.64 | 0 | 0.0 | 45.39 | 3.58 | 0.0 | 313.92 | 0.03 | 0.0 | 130.65 | -4.04 | 0.0 | 1.8 | -2.17 | 0.0 | 90.94 | 0.0 | 0.0 | 24.64 | 0.0 | 0.0 | 40.68 | 0.0 | 0.0 | 51.82 | -5.0 | 0.0 | 117.15 | -2.27 | 0.0 | -39.91 | -27.3 | 0.0 | 11.91 | -48.66 | 0.0 | 0.58 | 0.36 | 0.0 |
