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) | 489.3 | 0.8 | 97.98 | 5.91 | 2.07 | -35.11 | 0 | 0 | 3170.42 | 9.16 | 106.14 | 14.35 | 73.41 | 9.55 | 2.32 | 0.36 | 234.27 | 8.11 | 168.84 | 47.5 | 63.52 | 1188.44 | 95.08 | -1.62 | 103.96 | 0.0 | 153.02 | 6.83 | 0.55 | -97.14 | 119.4 | 22.04 | 272.97 | 4.87 | 0.61 | 0 | 120.01 | 23.35 | 0.21 | 3.86 |
| 2022 (9) | 485.4 | 6.34 | 92.51 | 81.53 | 3.19 | -40.37 | 0 | 0 | 2904.34 | 10.54 | 92.82 | 4.74 | 67.01 | 3.33 | 2.31 | -6.52 | 216.7 | 17.52 | 114.47 | -2.3 | 4.93 | -48.81 | 96.65 | -1.52 | 103.96 | 0.0 | 143.24 | -6.87 | 19.22 | 44.19 | 97.84 | 10.06 | 260.3 | 1.67 | -0.55 | 0 | 97.29 | 39.62 | 0.20 | -0.16 |
| 2021 (8) | 456.48 | -1.97 | 50.96 | 7.53 | 5.35 | 83.22 | 0 | 0 | 2627.35 | 1.64 | 88.62 | -13.44 | 64.85 | 4.34 | 2.47 | 2.66 | 184.4 | 10.84 | 117.16 | -0.59 | 9.63 | -6.41 | 98.14 | -1.45 | 103.96 | 0.0 | 153.8 | 7.04 | 13.33 | 250.79 | 88.9 | -26.89 | 256.02 | -4.86 | -19.22 | 0 | 69.68 | -35.64 | 0.20 | 1.24 |
| 2020 (7) | 465.63 | 2.46 | 47.39 | -21.21 | 2.92 | 31.53 | 0 | 0 | 2584.95 | 0.95 | 102.38 | -2.89 | 62.15 | 7.01 | 2.40 | 6.0 | 166.36 | 6.24 | 117.85 | 9.5 | 10.29 | 102.56 | 99.58 | -2.09 | 103.96 | 0.0 | 143.69 | 7.92 | 3.8 | 0 | 121.6 | -5.34 | 269.09 | 2.86 | -13.33 | 0 | 108.27 | -13.15 | 0.20 | 0.04 |
| 2019 (6) | 454.45 | -6.36 | 60.15 | -16.9 | 2.22 | -33.93 | 0 | 0 | 2560.59 | 4.56 | 105.43 | 3.3 | 58.08 | 10.31 | 2.27 | 5.5 | 156.59 | 3.55 | 107.63 | 2.48 | 5.08 | -40.02 | 101.71 | -2.15 | 103.96 | 0.0 | 133.14 | 8.31 | 0 | 0 | 128.46 | 6.47 | 261.6 | 5.67 | -3.8 | 0 | 124.66 | 2.86 | 0.20 | -0.09 |
| 2018 (5) | 485.31 | 35.63 | 72.38 | 650.05 | 3.36 | 22.63 | 0 | 0 | 2448.88 | 10.74 | 102.06 | -67.1 | 52.65 | 8.13 | 2.15 | -2.36 | 151.22 | 12.96 | 105.03 | 3.22 | 8.47 | -23.35 | 103.94 | -2.47 | 103.96 | 0.0 | 122.93 | 33.74 | 3.99 | 0 | 120.65 | -61.55 | 247.57 | -38.98 | 0.54 | 0 | 121.19 | -60.88 | 0.20 | 33.36 |
| 2017 (4) | 357.83 | 11.81 | 9.65 | -41.9 | 2.74 | 34.31 | 0 | 0 | 2211.32 | 2.68 | 310.17 | 215.31 | 48.69 | 12.55 | 2.20 | 9.61 | 133.87 | 11.16 | 101.75 | -18.14 | 11.05 | 27.16 | 106.57 | 890.43 | 103.96 | 0.0 | 91.92 | 11.99 | 0 | 0 | 313.81 | 218.95 | 405.73 | 124.82 | -3.99 | 0 | 309.82 | 209.48 | 0.15 | 7.0 |
| 2016 (3) | 320.04 | 39.21 | 16.61 | -32.31 | 2.04 | 56.92 | 0 | 0 | 2153.59 | 4.81 | 98.37 | 19.4 | 43.26 | 0.72 | 2.01 | -3.9 | 120.43 | 4.26 | 124.3 | 3.45 | 8.69 | 30.68 | 10.76 | -6.52 | 103.96 | 0.0 | 82.08 | 11.16 | 0 | 0 | 98.39 | 12.66 | 180.47 | 11.97 | 1.72 | -70.99 | 100.11 | 7.35 | 0.14 | 9.15 |
| 2015 (2) | 229.9 | 7.17 | 24.54 | 48.19 | 1.3 | -21.69 | 0 | 0 | 2054.81 | 2.52 | 82.39 | -9.36 | 42.95 | 3.54 | 2.09 | 1.0 | 115.51 | 7.22 | 120.15 | 13.22 | 6.65 | -28.49 | 11.51 | -3.92 | 103.96 | 0.0 | 73.84 | 13.72 | 0 | 0 | 87.33 | -1.96 | 161.17 | 4.65 | 5.93 | -16.24 | 93.26 | -3.02 | 0.13 | 2.51 |
| 2014 (1) | 214.51 | 2.11 | 16.56 | -16.24 | 1.66 | -55.38 | 0 | 0 | 2004.38 | -0.09 | 90.9 | 13.1 | 41.48 | 7.52 | 2.07 | 7.61 | 107.73 | 5.91 | 106.12 | 421.99 | 9.3 | -49.07 | 11.98 | -0.58 | 103.96 | 0.0 | 64.93 | 9.48 | 0 | 0 | 89.08 | 58.62 | 154.01 | 29.57 | 7.08 | 24.87 | 96.16 | 55.52 | 0.12 | -8.7 |
| 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) | 555.85 | 7.8 | 11.95 | 111.83 | 57.11 | -22.43 | 1.65 | -64.05 | -32.1 | 0 | 0 | 0 | 878.81 | 6.08 | 6.48 | 29.85 | -11.05 | -1.68 | 69.55 | -8.16 | -9.73 | 2.09 | -9.63 | -15.66 | 210.79 | 3.59 | 4.14 | 167.35 | -0.61 | -1.12 | 122.67 | 34.67 | 1468.67 | 91.76 | -0.88 | -2.94 | 103.96 | 0.0 | 0.0 | 163.65 | 0.0 | 6.95 | 0 | 0 | -100.0 | 108.65 | 37.9 | 11.68 | 272.3 | 12.32 | 8.55 | 11.84 | -34.04 | -6.4 | 120.49 | 24.55 | 9.6 | 0.19 | -0.09 | -7.6 |
| 24Q2 (19) | 515.65 | -1.89 | 6.92 | 71.18 | -3.04 | -47.76 | 4.59 | 173.21 | 65.11 | 0 | 0 | 0 | 828.41 | 2.18 | 6.77 | 33.56 | 13.99 | 31.4 | 75.73 | 2.48 | 19.56 | 2.31 | 0.83 | 11.1 | 203.49 | -5.12 | 4.38 | 168.38 | -0.81 | 0.07 | 91.09 | 3.85 | 1031.55 | 92.57 | -1.4 | -2.91 | 103.96 | 0.0 | 0.0 | 163.65 | 6.95 | 6.95 | 0 | -100.0 | -100.0 | 78.79 | -47.07 | 17.76 | 242.43 | -19.84 | 9.96 | 17.95 | 36.5 | 459.19 | 96.74 | -40.28 | 37.96 | 0.19 | -5.52 | -11.92 |
| 24Q1 (18) | 525.61 | 7.42 | 19.23 | 73.41 | -25.08 | 4.11 | 1.68 | -18.84 | -46.5 | 0 | 0 | 0 | 810.71 | -0.47 | 7.42 | 29.44 | 33.64 | 4.36 | 73.9 | 0.67 | 28.63 | 2.29 | -1.08 | 18.91 | 214.47 | -8.45 | 5.62 | 169.75 | 0.54 | 46.75 | 87.71 | 38.08 | 1993.32 | 93.88 | -1.26 | -2.7 | 103.96 | 0.0 | 0.0 | 153.02 | 0.0 | 6.83 | 0.55 | 0.0 | -97.14 | 148.85 | 24.66 | 18.09 | 302.42 | 10.79 | 4.82 | 13.15 | 2055.74 | 834.64 | 162.0 | 34.99 | 30.37 | 0.20 | -4.11 | 1.29 |
| 23Q4 (17) | 489.3 | -1.45 | 0.8 | 97.98 | -32.04 | 5.91 | 2.07 | -14.81 | -35.11 | 0 | 0 | 0 | 814.5 | -1.31 | 7.47 | 22.03 | -27.44 | 11.94 | 73.41 | -4.72 | 9.55 | 2.32 | -6.43 | 0.36 | 234.27 | 15.74 | 8.11 | 168.84 | -0.24 | 47.5 | 63.52 | 712.28 | 1188.44 | 95.08 | 0.57 | -1.62 | 103.96 | 0.0 | 0.0 | 153.02 | 0.0 | 6.83 | 0.55 | 0.0 | -97.14 | 119.4 | 22.73 | 22.04 | 272.97 | 8.81 | 4.87 | 0.61 | -95.18 | 210.91 | 120.01 | 9.16 | 23.35 | 0.21 | 2.08 | 3.86 |
| 23Q3 (16) | 496.5 | 2.95 | 11.28 | 144.17 | 5.81 | 67.76 | 2.43 | -12.59 | -37.05 | 0 | 0 | 0 | 825.31 | 6.37 | 8.81 | 30.36 | 18.87 | 12.82 | 77.05 | 21.65 | 19.42 | 2.47 | 19.03 | 8.65 | 202.41 | 3.82 | 15.43 | 169.25 | 0.58 | 45.93 | 7.82 | -2.86 | 19.94 | 94.54 | -0.84 | -2.33 | 103.96 | 0.0 | 0.0 | 153.02 | 0.0 | 6.83 | 0.55 | 0.0 | -97.14 | 97.29 | 45.4 | 32.95 | 250.86 | 13.78 | 6.46 | 12.65 | 294.08 | 138.23 | 109.94 | 56.79 | 40.07 | 0.20 | -4.76 | 3.45 |
| 23Q2 (15) | 482.26 | 9.4 | -1.16 | 136.25 | 93.24 | 240.03 | 2.78 | -11.46 | -27.03 | 0 | 0 | 0 | 775.86 | 2.8 | 9.07 | 25.54 | -9.46 | 4.16 | 63.34 | 10.25 | 8.94 | 2.08 | 7.92 | -2.43 | 194.96 | -3.98 | 18.92 | 168.27 | 45.47 | 46.7 | 8.05 | 92.12 | 15.0 | 95.34 | -1.19 | -2.01 | 103.96 | 0.0 | 0.0 | 153.02 | 6.83 | 6.83 | 0.55 | -97.14 | -97.14 | 66.91 | -46.92 | 44.64 | 220.48 | -23.58 | 5.63 | 3.21 | 279.33 | 144.71 | 70.12 | -43.57 | 79.43 | 0.22 | 8.66 | 3.01 |
| 23Q1 (14) | 440.82 | -9.18 | -0.95 | 70.51 | -23.78 | 49.51 | 3.14 | -1.57 | -43.93 | 0 | 0 | 0 | 754.74 | -0.42 | 11.54 | 28.21 | 43.34 | 30.0 | 57.45 | -14.27 | 3.25 | 1.93 | -16.51 | -8.13 | 203.05 | -6.3 | 20.79 | 115.67 | 1.05 | -0.55 | 4.19 | -15.01 | -51.73 | 96.49 | -0.17 | -0.67 | 103.96 | 0.0 | 0.0 | 143.24 | 0.0 | -6.87 | 19.22 | 0.0 | 44.19 | 126.05 | 28.83 | 13.95 | 288.5 | 10.83 | 3.87 | -1.79 | -225.45 | 85.01 | 124.26 | 27.72 | 25.92 | 0.20 | -1.68 | 1.09 |
| 22Q4 (13) | 485.4 | 8.8 | 6.34 | 92.51 | 7.64 | 81.53 | 3.19 | -17.36 | -40.37 | 0 | 0 | 0 | 757.89 | -0.08 | 10.41 | 19.68 | -26.87 | -15.25 | 67.01 | 3.86 | 3.33 | 2.31 | 1.3 | -6.52 | 216.7 | 23.58 | 17.52 | 114.47 | -1.3 | -2.3 | 4.93 | -24.39 | -48.81 | 96.65 | -0.15 | -1.52 | 103.96 | 0.0 | 0.0 | 143.24 | 0.0 | -6.87 | 19.22 | 0.0 | 44.19 | 97.84 | 33.7 | 10.06 | 260.3 | 10.47 | 1.67 | -0.55 | -110.36 | 97.14 | 97.29 | 23.95 | 39.62 | 0.20 | 1.68 | -0.16 |
| 22Q3 (12) | 446.16 | -8.56 | -1.08 | 85.94 | 114.47 | 162.09 | 3.86 | 1.31 | -18.22 | 0 | 0 | 0 | 758.47 | 6.63 | 15.9 | 26.91 | 9.75 | 30.5 | 64.52 | 10.97 | 5.42 | 2.28 | 6.9 | -3.15 | 175.35 | 6.96 | 14.09 | 115.98 | 1.12 | -0.64 | 6.52 | -6.86 | -37.9 | 96.8 | -0.51 | -0.69 | 103.96 | 0.0 | 0.0 | 143.24 | 0.0 | -6.87 | 19.22 | 0.0 | 44.19 | 73.18 | 58.19 | 14.18 | 235.63 | 12.89 | 1.91 | 5.31 | 173.96 | 128.98 | 78.49 | 100.84 | 71.49 | 0.20 | -5.17 | -2.95 |
| 22Q2 (11) | 487.91 | 9.63 | 3.75 | 40.07 | -15.03 | -34.19 | 3.81 | -31.96 | -4.03 | 0 | 0 | 0 | 711.31 | 5.12 | 11.85 | 24.52 | 13.0 | 38.69 | 58.14 | 4.49 | 4.95 | 2.13 | 1.61 | 0.99 | 163.94 | -2.47 | 9.3 | 114.7 | -1.38 | 1.1 | 7.0 | -19.35 | -37.44 | 97.3 | 0.16 | -0.82 | 103.96 | 0.0 | 0.0 | 143.24 | -6.87 | -6.87 | 19.22 | 44.19 | 44.19 | 46.26 | -58.18 | -0.88 | 208.72 | -24.85 | -2.37 | -7.18 | 39.87 | 55.18 | 39.08 | -60.4 | 27.5 | 0.21 | 6.63 | -0.06 |
| 22Q1 (10) | 445.06 | -2.5 | -2.37 | 47.16 | -7.46 | 3.85 | 5.6 | 4.67 | 72.31 | 0 | 0 | 0 | 676.67 | -1.42 | 4.02 | 21.7 | -6.55 | -19.93 | 55.64 | -14.2 | 3.06 | 2.10 | -15.05 | 1.17 | 168.1 | -8.84 | 9.28 | 116.31 | -0.73 | -1.8 | 8.68 | -9.87 | -29.43 | 97.14 | -1.02 | -1.53 | 103.96 | 0.0 | 0.0 | 153.8 | 0.0 | 7.04 | 13.33 | 0.0 | 250.79 | 110.62 | 24.43 | -22.2 | 277.74 | 8.48 | -4.12 | -11.94 | 37.88 | -3.2 | 98.68 | 41.62 | -24.45 | 0.20 | -2.9 | 1.41 |
| 21Q4 (9) | 456.48 | 1.2 | -1.97 | 50.96 | 55.41 | 7.53 | 5.35 | 13.35 | 83.22 | 0 | 0 | 0 | 686.45 | 4.89 | 3.77 | 23.22 | 12.61 | 2.16 | 64.85 | 5.96 | 4.34 | 2.47 | 4.96 | 2.66 | 184.4 | 19.98 | 10.84 | 117.16 | 0.37 | -0.59 | 9.63 | -8.29 | -6.41 | 98.14 | 0.69 | -1.45 | 103.96 | 0.0 | 0.0 | 153.8 | 0.0 | 7.04 | 13.33 | 0.0 | 250.79 | 88.9 | 38.71 | -26.89 | 256.02 | 10.73 | -4.86 | -19.22 | -4.91 | -44.19 | 69.68 | 52.24 | -35.64 | 0.20 | -1.16 | 1.24 |
| 21Q3 (8) | 451.05 | -4.09 | -4.77 | 32.79 | -46.15 | -64.57 | 4.72 | 18.89 | 102.58 | 0 | 0 | 0 | 654.44 | 2.91 | -3.48 | 20.62 | 16.63 | -28.25 | 61.2 | 10.47 | 10.49 | 2.35 | 11.47 | 9.23 | 153.69 | 2.47 | 4.49 | 116.73 | 2.89 | 13.06 | 10.5 | -6.17 | 105.08 | 97.47 | -0.64 | -2.04 | 103.96 | 0.0 | 0.0 | 153.8 | 0.0 | 7.04 | 13.33 | 0.0 | 250.79 | 64.09 | 37.33 | -36.04 | 231.22 | 8.15 | -6.65 | -18.32 | -14.36 | -85.61 | 45.77 | 49.33 | -49.33 | 0.20 | -2.35 | 0.46 |
| 21Q2 (7) | 470.28 | 3.16 | -9.5 | 60.89 | 34.09 | 4.77 | 3.97 | 22.15 | 77.23 | 0 | 0 | 0 | 635.93 | -2.24 | 3.42 | 17.68 | -34.76 | -30.31 | 55.4 | 2.61 | 14.42 | 2.11 | 1.79 | 0 | 149.99 | -2.49 | 10.4 | 113.45 | -4.21 | 10.76 | 11.19 | -9.02 | 122.47 | 98.1 | -0.56 | -2.01 | 103.96 | 0.0 | 0.0 | 153.8 | 7.04 | 7.04 | 13.33 | 250.79 | 250.79 | 46.67 | -67.18 | -34.69 | 213.79 | -26.2 | -2.36 | -16.02 | -38.46 | -120.05 | 30.65 | -76.53 | -52.24 | 0.21 | 8.19 | -1.01 |
| 21Q1 (6) | 455.88 | -2.09 | -0.07 | 45.41 | -4.18 | -10.77 | 3.25 | 11.3 | 46.4 | 0 | 0 | 0 | 650.53 | -1.66 | 3.18 | 27.1 | 19.23 | 6.11 | 53.99 | -13.13 | 33.8 | 2.07 | -13.8 | 0 | 153.82 | -7.54 | 8.11 | 118.44 | 0.5 | 8.7 | 12.3 | 19.53 | 146.0 | 98.65 | -0.93 | -2.2 | 103.96 | 0.0 | 0.0 | 143.69 | 0.0 | 7.92 | 3.8 | 0.0 | 0 | 142.18 | 16.92 | -7.68 | 289.67 | 7.65 | 0.88 | -11.57 | 13.2 | -351.95 | 130.61 | 20.63 | -13.75 | 0.19 | -3.06 | -0.36 |
| 20Q4 (5) | 465.63 | -1.69 | 2.46 | 47.39 | -48.8 | -21.21 | 2.92 | 25.32 | 31.53 | 0 | 0 | 0 | 661.49 | -2.44 | 1.87 | 22.73 | -20.91 | 0.0 | 62.15 | 12.2 | 7.01 | 2.40 | 11.68 | 0 | 166.36 | 13.1 | 6.24 | 117.85 | 14.14 | 9.5 | 10.29 | 100.98 | 102.56 | 99.58 | 0.08 | -2.09 | 103.96 | 0.0 | 0.0 | 143.69 | 0.0 | 7.92 | 3.8 | 0.0 | 0 | 121.6 | 21.36 | -5.34 | 269.09 | 8.64 | 2.86 | -13.33 | -35.06 | -250.79 | 108.27 | 19.86 | -13.15 | 0.20 | -1.91 | 0.04 |
| 20Q3 (4) | 473.63 | -8.85 | 0.0 | 92.55 | 59.24 | 0.0 | 2.33 | 4.02 | 0.0 | 0 | 0 | 0.0 | 678.04 | 10.26 | 0.0 | 28.74 | 13.28 | 0.0 | 55.39 | 14.39 | 0.0 | 2.15 | 0 | 0.0 | 147.09 | 8.27 | 0.0 | 103.25 | 0.8 | 0.0 | 5.12 | 1.79 | 0.0 | 99.5 | -0.61 | 0.0 | 103.96 | 0.0 | 0.0 | 143.69 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 100.2 | 40.22 | 0.0 | 247.7 | 13.13 | 0.0 | -9.87 | -35.58 | 0.0 | 90.33 | 40.74 | 0.0 | 0.20 | -3.78 | 0.0 |
