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) | 227.48 | 322.59 | 198.22 | -48.3 | 0.88 | 0 | 0 | 0 | 5945.19 | 4.08 | 40.12 | -47.42 | 1116.37 | 32.01 | 18.78 | 26.83 | 957.15 | 5.71 | 2.35 | -8.56 | 126.44 | -28.91 | 33.4 | -0.95 | 156.53 | 53.69 | 43.11 | 21.68 | 15.64 | 0 | 143.01 | -14.1 | 201.76 | -0.07 | 95.99 | 0 | 239.0 | 58.45 | 0.01 | -26.4 |
| 2022 (9) | 53.83 | 15.02 | 383.41 | 14.46 | 0 | 0 | 0 | 0 | 5711.97 | 27.53 | 76.31 | -3.69 | 845.68 | 12.07 | 14.81 | -12.12 | 905.47 | 36.11 | 2.57 | 16.29 | 177.86 | 129.5 | 33.72 | 70.91 | 101.85 | 8.59 | 35.43 | 32.35 | 0 | 0 | 166.48 | 14.57 | 201.9 | 17.33 | -15.64 | 0 | 150.84 | -29.07 | 0.02 | 825.42 |
| 2021 (8) | 46.8 | 29.03 | 334.98 | 43.68 | 0.77 | 0 | 0 | 0 | 4478.96 | 26.83 | 79.23 | 108.83 | 754.62 | 24.01 | 16.85 | -2.22 | 665.24 | 50.12 | 2.21 | -2.21 | 77.5 | 558.45 | 19.73 | 3.19 | 93.79 | 1.59 | 26.77 | 17.36 | 0 | 0 | 145.31 | 80.04 | 172.08 | 54.43 | 67.36 | 20.11 | 212.67 | 55.47 | 0.00 | 107.3 |
| 2020 (7) | 36.27 | 16.74 | 233.14 | -10.32 | 0 | 0 | 0 | 0 | 3531.52 | 5.36 | 37.94 | 49.9 | 608.5 | 36.23 | 17.23 | 29.3 | 443.14 | -3.23 | 2.26 | -13.41 | 11.77 | 4.72 | 19.12 | 1.49 | 92.32 | 56.1 | 22.81 | 12.92 | 7.91 | 449.31 | 80.71 | 21.19 | 111.43 | 26.29 | 56.08 | 0 | 136.79 | 133.07 | 0.00 | 1834.69 |
| 2019 (6) | 31.07 | -6.84 | 259.96 | -0.45 | 1.2 | -93.8 | 1.5 | -2.6 | 3351.87 | 22.59 | 25.31 | -8.89 | 446.66 | 23.64 | 13.33 | 0.85 | 457.95 | -2.3 | 2.61 | -25.64 | 11.24 | 813.82 | 18.84 | 0.27 | 59.14 | 6.06 | 20.2 | 15.96 | 1.44 | 32.11 | 66.6 | 15.83 | 88.23 | 16.08 | -7.91 | 0 | 58.69 | 4.69 | 0.00 | -7.12 |
| 2018 (5) | 33.35 | 45.76 | 261.13 | 7.18 | 19.37 | 0 | 1.54 | 0 | 2734.16 | 44.34 | 27.78 | 10.24 | 361.27 | 11.76 | 13.21 | -22.58 | 468.75 | 41.56 | 3.51 | -22.69 | 1.23 | -94.41 | 18.79 | 12.92 | 55.76 | 0.96 | 17.42 | 16.91 | 1.09 | 0 | 57.5 | 27.3 | 76.01 | 26.54 | -1.44 | 0 | 56.06 | 27.18 | 0.00 | -7.91 |
| 2017 (4) | 22.88 | 9.95 | 243.63 | 10.68 | 0 | 0 | 0 | 0 | 1894.19 | 31.41 | 25.2 | 48.32 | 323.26 | 10.32 | 17.07 | -16.05 | 331.14 | 49.61 | 4.54 | 57.09 | 21.99 | 57.41 | 16.64 | 7.29 | 55.23 | 17.14 | 14.9 | 12.88 | 0 | 0 | 45.17 | 36.22 | 60.07 | 29.57 | -1.09 | 0 | 44.08 | -1.96 | 0.00 | -15.83 |
| 2016 (3) | 20.81 | 31.79 | 220.13 | 44.24 | 0 | 0 | 0 | 0 | 1441.47 | 26.89 | 16.99 | -14.32 | 293.02 | 28.48 | 20.33 | 1.25 | 221.33 | 33.72 | 2.89 | -12.42 | 13.97 | -26.71 | 15.51 | -1.65 | 47.15 | 5.34 | 13.2 | 17.65 | 0 | 0 | 33.16 | -0.87 | 46.36 | 3.81 | 11.8 | -30.67 | 44.96 | -10.92 | 0.00 | 0.13 |
| 2015 (2) | 15.79 | 1.74 | 152.61 | 42.07 | 0 | 0 | 0 | 0 | 1135.98 | 5.41 | 19.83 | 7.95 | 228.06 | 68.16 | 20.08 | 59.53 | 165.52 | 7.83 | 3.3 | 40.43 | 19.06 | 5.48 | 15.77 | 2.14 | 44.76 | 26.3 | 11.22 | 19.62 | 0 | 0 | 33.45 | 5.22 | 44.66 | 8.5 | 17.02 | 19.27 | 50.47 | 9.57 | 0.00 | -18.01 |
| 2014 (1) | 15.52 | -12.76 | 107.42 | 92.99 | 18.07 | -24.27 | 0 | 0 | 1077.67 | 22.8 | 18.37 | 40.87 | 135.62 | 17.19 | 12.58 | -4.57 | 153.5 | 23.16 | 2.35 | 57.72 | 18.07 | -13.91 | 15.44 | -6.88 | 35.44 | 4.98 | 9.38 | 16.09 | 0 | 0 | 31.79 | 36.44 | 41.16 | 25.11 | 14.27 | 73.6 | 46.06 | 46.13 | 0.00 | -11.6 |
| 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) | 377.58 | -17.71 | 461.96 | 333.49 | 12.34 | 33.15 | 0.83 | -5.68 | 8200.0 | 0 | 0 | 0 | 2612.56 | 7.23 | 56.2 | 28.36 | 31.91 | 121.56 | 1606.29 | 7.24 | 57.45 | 18.10 | -4.12 | -0.21 | 1427.77 | 5.23 | 52.54 | 2.18 | -4.8 | -9.92 | 845.03 | 1.18 | 1586.01 | 376.75 | -2.63 | 981.37 | 125.14 | 0.02 | 22.4 | 47.18 | 0.0 | 9.44 | 0 | 0 | -100.0 | 245.01 | 13.31 | 85.53 | 292.19 | 10.93 | 53.13 | 30.93 | -70.9 | -51.43 | 275.94 | -14.44 | 40.97 | 0.01 | -0.46 | -37.69 |
| 24Q2 (19) | 458.86 | -16.59 | 648.91 | 296.86 | 8.68 | 5.3 | 0.88 | -2.22 | 0 | 0 | 0 | 0 | 2436.47 | 26.47 | 107.43 | 21.5 | 35.22 | 122.8 | 1497.9 | 38.02 | 120.69 | 18.88 | 16.06 | 53.21 | 1356.75 | 35.19 | 44.59 | 2.29 | -2.14 | -8.4 | 835.17 | 322.94 | 676.61 | 386.92 | 1036.33 | 1035.33 | 125.11 | 7.32 | 22.44 | 47.18 | 9.44 | 9.44 | 0 | -100.0 | -100.0 | 216.23 | 5.22 | 81.4 | 263.4 | -0.33 | 48.01 | 106.29 | 6.96 | 249.29 | 322.52 | 5.79 | 115.55 | 0.01 | -7.63 | -40.56 |
| 24Q1 (18) | 550.1 | 141.82 | 845.68 | 273.14 | 37.8 | -20.98 | 0.9 | 2.27 | 0 | 0 | 0 | 0 | 1926.51 | 1.56 | 60.4 | 15.9 | 52.3 | 119.92 | 1085.29 | -2.78 | 58.61 | 16.27 | -13.36 | 33.95 | 1003.61 | 4.85 | 10.49 | 2.34 | -0.43 | -9.65 | 197.47 | 56.18 | 22.53 | 34.05 | 1.95 | 2.28 | 116.58 | -25.52 | 14.13 | 43.11 | 0.0 | 21.68 | 15.64 | 0.0 | 0 | 205.51 | 43.7 | 18.31 | 264.27 | 30.98 | 26.37 | 99.37 | 3.52 | 287.41 | 304.88 | 27.56 | 52.94 | 0.01 | -10.82 | -28.96 |
| 23Q4 (17) | 227.48 | 238.56 | 322.59 | 198.22 | -20.86 | -48.3 | 0.88 | 8700.0 | 0 | 0 | 0 | 0 | 1896.96 | 13.41 | 20.47 | 10.44 | -18.44 | -9.06 | 1116.37 | 9.43 | 32.01 | 18.78 | 3.5 | 26.83 | 957.15 | 2.26 | 5.71 | 2.35 | -2.89 | -8.56 | 126.44 | 152.27 | -28.91 | 33.4 | -4.13 | -0.95 | 156.53 | 53.1 | 53.69 | 43.11 | 0.0 | 21.68 | 15.64 | 0.0 | 0 | 143.01 | 8.29 | -14.1 | 201.76 | 5.74 | -0.07 | 95.99 | 50.74 | 713.75 | 239.0 | 22.1 | 58.45 | 0.01 | -24.01 | -26.4 |
| 23Q3 (16) | 67.19 | 9.66 | -15.82 | 250.46 | -11.16 | -46.35 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1672.6 | 42.4 | 7.45 | 12.8 | 32.64 | -37.8 | 1020.16 | 50.31 | 3.73 | 18.14 | 47.21 | 0.14 | 935.99 | -0.25 | -8.11 | 2.42 | -3.2 | -9.7 | 50.12 | -53.39 | -72.67 | 34.84 | 2.23 | -6.49 | 102.24 | 0.06 | 0.37 | 43.11 | 0.0 | 21.68 | 15.64 | 0.0 | 0 | 132.06 | 10.79 | -14.82 | 190.81 | 7.22 | 0.18 | 63.68 | 109.27 | 363.13 | 195.74 | 30.82 | 15.97 | 0.02 | -5.05 | -22.43 |
| 23Q2 (15) | 61.27 | 5.33 | -0.15 | 281.92 | -18.44 | -25.63 | 0 | 0 | 0 | 0 | 0 | 0 | 1174.6 | -2.2 | -9.73 | 9.65 | 33.47 | -56.26 | 678.72 | -0.81 | -19.57 | 12.32 | 1.48 | -26.07 | 938.37 | 3.31 | 10.4 | 2.5 | -3.47 | 5.93 | 107.54 | -33.27 | -28.93 | 34.08 | 2.37 | 68.8 | 102.18 | 0.03 | 0.31 | 43.11 | 21.68 | 21.68 | 15.64 | 0 | 0 | 119.2 | -31.38 | -10.97 | 177.96 | -14.9 | 5.1 | 30.43 | 18.64 | 42.06 | 149.63 | -24.94 | -3.66 | 0.02 | 10.4 | 1318.86 |
| 23Q1 (14) | 58.17 | 8.06 | 12.62 | 345.65 | -9.85 | 6.13 | 0 | 0 | 0 | 0 | 0 | 0 | 1201.03 | -23.73 | -6.13 | 7.23 | -37.02 | -67.4 | 684.23 | -19.09 | -11.19 | 12.15 | -17.97 | -24.61 | 908.3 | 0.31 | 26.44 | 2.59 | 0.78 | 23.33 | 161.16 | -9.39 | 65.97 | 33.29 | -1.28 | 66.95 | 102.15 | 0.29 | 8.59 | 35.43 | 0.0 | 32.35 | 0 | 0 | 0 | 173.7 | 4.34 | 3.71 | 209.13 | 3.58 | 7.65 | 25.65 | 264.0 | -70.17 | 199.35 | 32.16 | -21.35 | 0.01 | -7.62 | 1110.64 |
| 22Q4 (13) | 53.83 | -32.56 | 15.02 | 383.41 | -17.86 | 14.46 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1574.65 | 1.15 | 22.02 | 11.48 | -44.22 | -45.54 | 845.68 | -14.01 | 12.07 | 14.81 | -18.29 | -12.12 | 905.47 | -11.1 | 36.11 | 2.57 | -4.1 | 16.29 | 177.86 | -3.03 | 129.5 | 33.72 | -9.5 | 70.91 | 101.85 | -0.01 | 8.59 | 35.43 | 0.0 | 32.35 | 0 | 0 | 0 | 166.48 | 7.38 | 14.57 | 201.9 | 6.0 | 17.33 | -15.64 | -213.75 | -123.22 | 150.84 | -10.63 | -29.07 | 0.02 | -19.91 | 825.42 |
| 22Q3 (12) | 79.82 | 30.08 | 82.91 | 466.8 | 23.14 | 33.83 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1556.69 | 19.63 | 30.7 | 20.58 | -6.71 | -10.72 | 983.43 | 16.54 | 30.36 | 18.12 | 8.69 | 2.78 | 1018.58 | 19.83 | 54.77 | 2.68 | 13.56 | 19.11 | 183.42 | 21.21 | 266.62 | 37.26 | 84.55 | 90.1 | 101.86 | 0.0 | 8.92 | 35.43 | 0.0 | 32.35 | 0 | 0 | 0 | 155.04 | 15.8 | 24.6 | 190.47 | 12.49 | 25.97 | 13.75 | -35.81 | -72.0 | 168.79 | 8.68 | -2.73 | 0.02 | 1636.94 | 719.18 |
| 22Q2 (11) | 61.36 | 18.8 | 21.22 | 379.09 | 16.39 | 10.98 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1301.21 | 1.7 | 27.45 | 22.06 | -0.54 | 10.24 | 843.88 | 9.54 | 36.29 | 16.67 | 3.47 | 7.88 | 850.01 | 18.32 | 57.45 | 2.36 | 12.38 | 5.83 | 151.32 | 55.84 | 2564.08 | 20.19 | 1.25 | 2.44 | 101.86 | 8.28 | 9.93 | 35.43 | 32.35 | 55.33 | 0 | 0 | -100.0 | 133.89 | -20.06 | 8.56 | 169.32 | -12.84 | 9.91 | 21.42 | -75.09 | -14.29 | 155.31 | -38.73 | 4.71 | 0.00 | -5.8 | -62.86 |
| 22Q1 (10) | 51.65 | 10.36 | -2.49 | 325.7 | -2.77 | 8.37 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1279.43 | -0.86 | 31.03 | 22.18 | 5.22 | 46.89 | 770.42 | 2.09 | 30.72 | 16.11 | -4.37 | 2.05 | 718.37 | 7.99 | 45.19 | 2.1 | -4.98 | -6.25 | 97.1 | 25.29 | 1149.68 | 19.94 | 1.06 | 4.51 | 94.07 | 0.3 | 1.55 | 26.77 | 0.0 | 17.36 | 0 | 0 | -100.0 | 167.49 | 15.26 | 61.95 | 194.26 | 12.89 | 44.82 | 85.99 | 27.66 | 96.64 | 253.48 | 19.19 | 72.26 | 0.00 | -29.38 | 128.03 |
| 21Q4 (9) | 46.8 | 7.24 | 29.03 | 334.98 | -3.96 | 43.68 | 0.77 | -63.85 | 0 | 0 | 0 | 0 | 1290.49 | 8.35 | 18.3 | 21.08 | -8.55 | 70.41 | 754.62 | 0.03 | 24.01 | 16.85 | -4.42 | -2.22 | 665.24 | 1.08 | 50.12 | 2.21 | -1.78 | -2.21 | 77.5 | 54.91 | 558.45 | 19.73 | 0.66 | 3.19 | 93.79 | 0.29 | 1.59 | 26.77 | 0.0 | 17.36 | 0 | 0 | -100.0 | 145.31 | 16.78 | 80.04 | 172.08 | 13.81 | 54.43 | 67.36 | 37.19 | 20.11 | 212.67 | 22.56 | 55.47 | 0.00 | -29.11 | 107.3 |
| 21Q3 (8) | 43.64 | -13.79 | -6.65 | 348.81 | 2.11 | 27.99 | 2.13 | -64.5 | 0 | 0 | 0 | -100.0 | 1191.05 | 16.66 | 29.66 | 23.05 | 15.19 | 100.09 | 754.37 | 21.83 | 51.36 | 17.63 | 14.07 | 20.55 | 658.11 | 21.91 | 57.14 | 2.25 | 0.9 | -2.6 | 50.03 | 780.81 | 323.27 | 19.6 | -0.56 | 5.89 | 93.52 | 0.93 | 1.77 | 26.77 | 17.36 | 17.36 | 0 | -100.0 | -100.0 | 124.43 | 0.89 | 83.36 | 151.2 | -1.85 | 53.38 | 49.1 | 96.48 | 5.46 | 173.53 | 17.0 | 51.66 | 0.00 | -21.25 | 9210.87 |
| 21Q2 (7) | 50.62 | -4.44 | 0.24 | 341.59 | 13.66 | 16.76 | 6.0 | 50.0 | 0 | 0 | 0 | 0 | 1020.96 | 4.56 | 36.63 | 20.01 | 32.52 | 153.61 | 619.2 | 5.06 | 42.93 | 15.45 | -2.11 | 0 | 539.85 | 9.11 | 15.47 | 2.23 | -0.45 | -5.11 | 5.68 | -26.9 | 15.68 | 19.71 | 3.3 | 5.63 | 92.66 | 0.03 | 18.16 | 22.81 | 0.0 | 0.0 | 7.91 | 0.0 | 0.0 | 123.33 | 19.25 | 118.9 | 154.05 | 14.84 | 76.95 | 24.99 | -42.85 | -48.15 | 148.32 | 0.8 | 41.88 | 0.00 | 478.4 | 10986.65 |
| 21Q1 (6) | 52.97 | 46.04 | -55.11 | 300.54 | 28.91 | -34.66 | 4.0 | 0 | 0 | 0 | 0 | -100.0 | 976.46 | -10.49 | 26.03 | 15.1 | 22.07 | 145.13 | 589.36 | -3.15 | 26.21 | 15.79 | -8.38 | 0 | 494.77 | 11.65 | 13.57 | 2.24 | -0.88 | -12.16 | 7.77 | -33.98 | -28.39 | 19.08 | -0.21 | 1.17 | 92.63 | 0.34 | 56.31 | 22.81 | 0.0 | 0.0 | 7.91 | 0.0 | 0.0 | 103.42 | 28.14 | 113.81 | 134.14 | 20.38 | 69.6 | 43.73 | -22.02 | 576.36 | 147.15 | 7.57 | 275.48 | 0.00 | -35.8 | 1089.22 |
| 20Q4 (5) | 36.27 | -22.42 | 16.74 | 233.14 | -14.45 | -10.32 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 1090.9 | 18.75 | 12.73 | 12.37 | 7.38 | 74.96 | 608.5 | 22.09 | 36.23 | 17.23 | 17.83 | 0 | 443.14 | 5.81 | -3.23 | 2.26 | -2.16 | -13.41 | 11.77 | -0.42 | 4.72 | 19.12 | 3.3 | 1.49 | 92.32 | 0.47 | 56.1 | 22.81 | 0.0 | 12.92 | 7.91 | 0.0 | 449.31 | 80.71 | 18.94 | 21.19 | 111.43 | 13.04 | 26.29 | 56.08 | 20.45 | 808.98 | 136.79 | 19.55 | 133.07 | 0.00 | 3084.3 | 1834.69 |
| 20Q3 (4) | 46.75 | -7.43 | 0.0 | 272.53 | -6.84 | 0.0 | 0 | 0 | 0.0 | 1.66 | 0 | 0.0 | 918.62 | 22.94 | 0.0 | 11.52 | 46.01 | 0.0 | 498.4 | 15.05 | 0.0 | 14.62 | 0 | 0.0 | 418.81 | -10.42 | 0.0 | 2.31 | -1.7 | 0.0 | 11.82 | 140.73 | 0.0 | 18.51 | -0.8 | 0.0 | 91.89 | 17.18 | 0.0 | 22.81 | 0.0 | 0.0 | 7.91 | 0.0 | 0.0 | 67.86 | 20.45 | 0.0 | 98.58 | 13.23 | 0.0 | 46.56 | -3.4 | 0.0 | 114.42 | 9.45 | 0.0 | 0.00 | -6.23 | 0.0 |
