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) | 1074.9 | -2.43 | 0 | 0 | 0 | 0 | 0 | 0 | 488.42 | 2.45 | 179.02 | -20.88 | 100.91 | 25.34 | 20.66 | 22.34 | 45.91 | -11.56 | 13.69 | 80.13 | 0 | 0 | 2.39 | 60.4 | 13.35 | 0.0 | 259.97 | 12.19 | 0 | 0 | 1348.74 | 5.5 | 1608.71 | 5.38 | 17.45 | 0 | 1366.19 | 7.23 | 0.00 | 0 |
| 2022 (9) | 1101.72 | 23.58 | 0.19 | 0 | 0 | 0 | 0 | 0 | 476.75 | 1.52 | 226.25 | 21.18 | 80.51 | -18.99 | 16.89 | -20.2 | 51.91 | -9.06 | 7.6 | 73.12 | 0 | 0 | 1.49 | 112.86 | 13.35 | -0.45 | 231.73 | 4.69 | 16.41 | 7.89 | 1278.37 | 8.13 | 1526.52 | 7.59 | -4.33 | 0 | 1274.04 | 9.28 | 0.00 | 0 |
| 2021 (8) | 891.49 | -0.53 | 0 | 0 | 0 | 0 | 0 | 0 | 469.62 | -16.06 | 186.71 | -23.9 | 99.38 | -11.0 | 21.16 | 6.03 | 57.08 | 41.78 | 4.39 | 60.81 | 0 | 0 | 0.7 | -38.05 | 13.41 | 0.0 | 221.34 | 17.45 | 15.21 | -28.99 | 1182.22 | -0.37 | 1418.78 | 1.6 | -16.41 | 0 | 1165.81 | -0.28 | 0.00 | 0 |
| 2020 (7) | 896.21 | 5.53 | 2.5 | 14.16 | 0 | 0 | 0 | 0 | 559.44 | -7.9 | 245.34 | -13.19 | 111.66 | -26.63 | 19.96 | -20.33 | 40.26 | 10.88 | 2.73 | 18.7 | 0 | 0 | 1.13 | 10.78 | 13.41 | 0.0 | 188.46 | 17.64 | 21.42 | 18.87 | 1186.58 | 10.06 | 1396.46 | 11.15 | -17.46 | 0 | 1169.12 | 10.64 | 0.00 | 0 |
| 2019 (6) | 849.21 | 1.82 | 2.19 | -60.4 | 0 | 0 | 0 | 0 | 607.45 | 21.61 | 282.63 | 15.97 | 152.18 | 32.48 | 25.05 | 8.94 | 36.31 | -6.73 | 2.3 | 10.05 | 0 | 0 | 1.02 | 25.93 | 13.41 | 0.0 | 160.2 | 17.94 | 18.02 | -24.0 | 1078.14 | 19.07 | 1256.36 | 17.96 | -21.42 | 0 | 1056.72 | 19.07 | 0.00 | 0 |
| 2018 (5) | 834.03 | 22.84 | 5.53 | 39.65 | 0 | 0 | 0 | 0 | 499.52 | -5.98 | 243.7 | -6.18 | 114.87 | -24.27 | 23.00 | -19.45 | 38.93 | 51.07 | 2.09 | 29.81 | 0 | 0 | 0.81 | -3.57 | 13.41 | 0.0 | 135.83 | 23.65 | 23.71 | 386.86 | 905.5 | 12.63 | 1065.04 | 15.93 | -18.02 | 0 | 887.48 | 13.74 | 0.00 | 0 |
| 2017 (4) | 678.96 | 28.74 | 3.96 | 942.11 | 0 | 0 | 0 | 0 | 531.28 | 9.88 | 259.76 | 14.27 | 151.68 | 0.01 | 28.55 | -8.98 | 25.77 | -0.31 | 1.61 | 75.0 | 0 | 0 | 0.84 | 140.0 | 13.41 | 0.0 | 109.85 | 26.09 | 4.87 | 0 | 803.98 | 22.33 | 918.7 | 23.43 | -23.71 | 0 | 780.27 | 19.61 | 0.00 | 0 |
| 2016 (3) | 527.4 | 34.5 | 0.38 | -75.8 | 0 | 0 | 0 | 0 | 483.52 | -13.45 | 227.33 | -5.89 | 151.67 | 31.46 | 31.37 | 51.9 | 25.85 | -30.7 | 0.92 | -12.38 | 0 | 0 | 0.35 | 25.0 | 13.41 | 0.0 | 87.12 | 38.37 | 0 | 0 | 657.2 | 21.86 | 744.32 | 23.59 | -4.87 | 0 | 652.33 | 20.37 | 0.00 | 0 |
| 2015 (2) | 392.12 | 62.71 | 1.57 | -17.37 | 0 | 0 | 0 | 0 | 558.69 | 21.96 | 241.57 | 24.28 | 115.37 | -13.5 | 20.65 | -29.08 | 37.3 | 5.43 | 1.05 | -5.41 | 0 | 0 | 0.28 | -15.15 | 13.41 | 0.0 | 62.96 | 44.67 | 0 | 0 | 539.31 | 39.84 | 602.27 | 40.33 | 2.62 | -31.41 | 541.93 | 39.14 | 0.00 | 0 |
| 2014 (1) | 241.0 | 78.48 | 1.9 | 128.92 | 0 | 0 | 0 | 0 | 458.1 | 66.99 | 194.38 | 102.27 | 133.38 | 95.49 | 29.12 | 17.07 | 35.38 | 31.38 | 1.11 | -59.49 | 0 | 0 | 0.33 | 26.92 | 13.41 | 0.0 | 43.52 | 28.3 | 0 | 0 | 385.66 | 61.26 | 429.19 | 57.17 | 3.82 | 59.17 | 389.48 | 61.24 | 0.00 | 0 |
| 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) | 967.31 | -9.1 | -6.73 | 1.45 | 0 | 14400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 189.49 | 72.5 | 39.03 | 66.3 | 47.4 | 11.37 | 139.84 | 104.74 | 34.73 | 23.65 | 86.32 | 3.33 | 56.98 | 4.68 | -5.0 | 18.19 | 7.57 | 31.91 | 0 | 0 | 0 | 2.27 | 8.61 | 16.41 | 13.35 | 0.0 | 0.0 | 281.49 | 3.92 | 8.28 | 0 | 0 | 0 | 1391.45 | 0.16 | 7.1 | 1672.93 | 0.78 | 7.3 | 40.89 | -13.18 | 176.84 | 1432.34 | -0.27 | 9.01 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1064.2 | -7.2 | -0.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 109.85 | -2.9 | 34.06 | 44.98 | -26.4 | 21.7 | 68.3 | -0.81 | 35.84 | 12.69 | -5.96 | 14.1 | 54.43 | 20.34 | -16.49 | 16.91 | -6.73 | 113.51 | 0 | 0 | 0 | 2.09 | 3.47 | 14.21 | 13.35 | 0.0 | 0.0 | 270.88 | 4.2 | 7.08 | 0 | 0 | -100.0 | 1389.18 | 2.51 | 8.73 | 1660.06 | 2.78 | 8.15 | 47.1 | 32.56 | 3337.96 | 1436.28 | 3.28 | 12.29 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1146.74 | 6.68 | 2.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 113.13 | -36.74 | 23.83 | 61.11 | 23.08 | 85.8 | 68.86 | -31.76 | 8.9 | 13.50 | -34.67 | -0.36 | 45.23 | -1.48 | -20.14 | 18.13 | 32.43 | 125.78 | 0 | 0 | 0 | 2.02 | -15.48 | 48.53 | 13.35 | 0.0 | 0.0 | 259.97 | 0.0 | 12.19 | 0 | 0 | -100.0 | 1355.13 | 0.47 | 8.42 | 1615.1 | 0.4 | 7.82 | 35.53 | 103.61 | 2962.93 | 1390.66 | 1.79 | 11.16 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1074.9 | 3.65 | -2.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 178.83 | 31.21 | 24.27 | 49.65 | -16.6 | 23.38 | 100.91 | -2.77 | 25.34 | 20.66 | -9.73 | 22.34 | 45.91 | -23.46 | -11.56 | 13.69 | -0.73 | 80.13 | 0 | 0 | 0 | 2.39 | 22.56 | 60.4 | 13.35 | 0.0 | 0.0 | 259.97 | 0.0 | 12.19 | 0 | 0 | -100.0 | 1348.74 | 3.82 | 5.5 | 1608.71 | 3.18 | 5.38 | 17.45 | 18.14 | 503.0 | 1366.19 | 3.98 | 7.23 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1037.06 | -2.78 | 2.08 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 136.29 | 66.33 | 1.13 | 59.53 | 61.07 | -26.89 | 103.79 | 106.42 | 7.08 | 22.89 | 105.73 | 9.41 | 59.98 | -7.98 | -8.22 | 13.79 | 74.12 | 84.61 | 0 | 0 | 0 | 1.95 | 6.56 | 24.2 | 13.35 | 0.0 | 0.0 | 259.97 | 2.76 | 12.19 | 0 | -100.0 | -100.0 | 1299.16 | 1.68 | 4.94 | 1559.13 | 1.57 | 4.91 | 14.77 | 978.1 | 348.65 | 1313.93 | 2.73 | 6.64 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1066.68 | -4.89 | 5.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 81.94 | -10.31 | -15.31 | 36.96 | 12.37 | -25.27 | 50.28 | -20.48 | -23.94 | 11.12 | -17.88 | -24.55 | 65.18 | 15.08 | -4.5 | 7.92 | -1.37 | 29.62 | 0 | 0 | 0 | 1.83 | 34.56 | 11.59 | 13.35 | 0.0 | 0.0 | 252.98 | 9.17 | 9.17 | 4.33 | -73.61 | -73.61 | 1277.66 | 2.22 | 5.65 | 1534.97 | 2.47 | 5.32 | 1.37 | 18.1 | 111.85 | 1279.03 | 2.24 | 6.79 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1121.56 | 1.8 | 17.09 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 91.36 | -36.51 | -9.84 | 32.89 | -18.27 | -40.34 | 63.23 | -21.46 | -17.35 | 13.55 | -19.79 | -19.83 | 56.64 | 9.11 | -9.67 | 8.03 | 5.66 | 58.07 | 0 | 0 | 0 | 1.36 | -8.72 | 51.11 | 13.35 | 0.0 | -0.45 | 231.73 | 0.0 | 4.69 | 16.41 | 0.0 | 7.89 | 1249.87 | -2.23 | 5.45 | 1498.01 | -1.87 | 5.36 | 1.16 | 126.79 | 109.6 | 1251.03 | -1.81 | 6.63 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1101.72 | 8.45 | 23.58 | 0.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 143.9 | 6.77 | 10.25 | 40.24 | -50.58 | -21.65 | 80.51 | -16.94 | -18.99 | 16.89 | -19.27 | -20.2 | 51.91 | -20.57 | -9.06 | 7.6 | 1.74 | 73.12 | 0 | 0 | 0 | 1.49 | -5.1 | 112.86 | 13.35 | 0.0 | -0.45 | 231.73 | 0.0 | 4.69 | 16.41 | 0.0 | 7.89 | 1278.37 | 3.26 | 8.13 | 1526.52 | 2.72 | 7.59 | -4.33 | 27.1 | 73.61 | 1274.04 | 3.41 | 9.28 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1015.88 | 0.6 | 18.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 134.77 | 39.3 | 12.51 | 81.42 | 64.62 | 54.76 | 96.93 | 46.62 | 9.59 | 20.92 | 41.88 | 16.37 | 65.35 | -4.25 | 5.27 | 7.47 | 22.26 | 121.01 | 0 | 0 | 0 | 1.57 | -4.27 | 76.4 | 13.35 | 0.0 | -0.45 | 231.73 | 0.0 | 8.76 | 16.41 | 0.0 | -6.01 | 1238.0 | 2.37 | 5.04 | 1486.15 | 1.97 | 5.47 | -5.94 | 48.62 | 68.57 | 1232.06 | 2.87 | 6.24 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1009.86 | 5.42 | 10.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96.75 | -4.52 | -4.33 | 49.46 | -10.28 | 67.09 | 66.11 | -13.58 | -9.38 | 14.74 | -12.74 | 5.13 | 68.25 | 8.85 | 18.96 | 6.11 | 20.28 | 122.18 | 0 | 0 | 0 | 1.64 | 82.22 | 49.09 | 13.35 | -0.45 | -0.45 | 231.73 | 4.69 | 8.76 | 16.41 | 7.89 | -6.01 | 1209.3 | 2.03 | 7.4 | 1457.44 | 2.5 | 7.44 | -11.56 | 4.3 | 24.0 | 1197.74 | 2.09 | 7.83 | 0.00 | 0 | 0 |
| 22Q1 (10) | 957.9 | 7.45 | -0.23 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 101.33 | -22.36 | -14.27 | 55.13 | 7.34 | 3.73 | 76.5 | -23.02 | -8.45 | 16.90 | -20.15 | 10.3 | 62.7 | 9.85 | 29.36 | 5.08 | 15.72 | 88.85 | 0 | 0 | 0 | 0.9 | 28.57 | -8.16 | 13.41 | 0.0 | 0.0 | 221.34 | 0.0 | 17.45 | 15.21 | 0.0 | -28.99 | 1185.29 | 0.26 | 6.11 | 1421.85 | 0.22 | 7.16 | -12.08 | 26.39 | -27.7 | 1173.21 | 0.63 | 5.93 | 0.00 | 0 | 0 |
| 21Q4 (9) | 891.49 | 4.3 | -0.53 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 130.52 | 8.97 | -14.65 | 51.36 | -2.38 | -26.18 | 99.38 | 12.36 | -11.0 | 21.16 | 17.72 | 6.02 | 57.08 | -8.05 | 41.78 | 4.39 | 29.88 | 60.81 | 0 | 0 | 0 | 0.7 | -21.35 | -38.05 | 13.41 | 0.0 | 0.0 | 221.34 | 3.88 | 17.45 | 15.21 | -12.89 | -28.99 | 1182.22 | 0.31 | -0.37 | 1418.78 | 0.69 | 1.6 | -16.41 | 13.17 | 6.01 | 1165.81 | 0.53 | -0.28 | 0.00 | 0 | 0 |
| 21Q3 (8) | 854.77 | -6.84 | 4.97 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 119.78 | 18.44 | -19.0 | 52.61 | 77.74 | -10.34 | 88.45 | 21.25 | -25.43 | 17.98 | 28.17 | -10.57 | 62.08 | 8.21 | 39.57 | 3.38 | 22.91 | 31.52 | 0 | 0 | 0 | 0.89 | -19.09 | -21.93 | 13.41 | 0.0 | 0.0 | 213.07 | 0.0 | 13.06 | 17.46 | 0.0 | -18.49 | 1178.55 | 4.67 | 5.58 | 1409.08 | 3.88 | 6.25 | -18.9 | -24.26 | -6.84 | 1159.65 | 4.4 | 5.56 | 0.00 | 0 | 0 |
| 21Q2 (7) | 917.53 | -4.43 | -1.2 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 101.13 | -14.44 | -20.06 | 29.6 | -44.31 | -40.67 | 72.95 | -12.7 | -38.58 | 14.03 | -8.44 | 0 | 57.37 | 18.36 | 14.42 | 2.75 | 2.23 | 17.52 | 0 | 0 | 0 | 1.1 | 12.24 | 41.03 | 13.41 | 0.0 | 0.0 | 213.07 | 13.06 | 13.06 | 17.46 | -18.49 | -18.49 | 1125.95 | 0.8 | 6.46 | 1356.47 | 2.23 | 7.02 | -15.21 | -60.78 | 38.79 | 1110.74 | 0.29 | 7.55 | 0.00 | 0 | 0 |
| 21Q1 (6) | 960.08 | 7.13 | 4.45 | 0.77 | -69.2 | -79.08 | 0 | 0 | 0 | 0 | 0 | 0 | 118.2 | -22.71 | -10.56 | 53.15 | -23.6 | -20.91 | 83.56 | -25.17 | -32.69 | 15.32 | -23.25 | 0 | 48.47 | 20.39 | 6.22 | 2.69 | -1.47 | 21.72 | 0 | 0 | 0 | 0.98 | -13.27 | 5.38 | 13.41 | 0.0 | 0.0 | 188.46 | 0.0 | 17.64 | 21.42 | 0.0 | 18.87 | 1117.0 | -5.86 | -2.47 | 1326.87 | -4.98 | 0.25 | -9.46 | 45.82 | 55.21 | 1107.54 | -5.27 | -1.48 | 0.00 | 0 | 0 |
| 20Q4 (5) | 896.21 | 10.06 | 5.53 | 2.5 | 0.4 | 14.16 | 0 | 0 | 0 | 0 | 0 | 0 | 152.93 | 3.42 | -16.69 | 69.57 | 18.56 | -14.04 | 111.66 | -5.86 | -26.63 | 19.96 | -0.7 | 0 | 40.26 | -9.49 | 10.88 | 2.73 | 6.23 | 18.7 | 0 | 0 | 0 | 1.13 | -0.88 | 10.78 | 13.41 | 0.0 | 0.0 | 188.46 | 0.0 | 17.64 | 21.42 | 0.0 | 18.87 | 1186.58 | 6.3 | 10.06 | 1396.46 | 5.3 | 11.15 | -17.46 | 1.3 | 18.49 | 1169.12 | 6.42 | 10.64 | 0.00 | 0 | 0 |
| 20Q3 (4) | 814.27 | -12.32 | 0.0 | 2.49 | -18.63 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 147.87 | 16.89 | 0.0 | 58.68 | 17.62 | 0.0 | 118.61 | -0.14 | 0.0 | 20.10 | 0 | 0.0 | 44.48 | -11.29 | 0.0 | 2.57 | 9.83 | 0.0 | 0 | 0 | 0.0 | 1.14 | 46.15 | 0.0 | 13.41 | 0.0 | 0.0 | 188.46 | 0.0 | 0.0 | 21.42 | 0.0 | 0.0 | 1116.28 | 5.55 | 0.0 | 1326.16 | 4.63 | 0.0 | -17.69 | 28.81 | 0.0 | 1098.59 | 6.38 | 0.0 | 0.00 | 0 | 0.0 |
