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) | 528.59 | -13.99 | 22.94 | -69.99 | 32.81 | 36.08 | 0 | 0 | 1040.36 | -25.95 | 119.8 | -59.55 | 185.67 | -35.42 | 17.85 | -12.79 | 109.27 | -14.87 | 20.17 | -30.95 | 248.06 | 0.99 | 15.61 | 142.39 | 152.51 | 3.16 | 98.37 | 43.35 | 6.38 | 91.59 | 510.43 | -6.23 | 615.18 | -0.18 | -11.43 | 0 | 499.0 | -7.25 | 0.06 | -21.83 |
| 2022 (9) | 614.59 | 55.98 | 76.45 | -24.87 | 24.11 | -7.09 | 0 | 0 | 1404.89 | 34.36 | 296.19 | 124.01 | 287.5 | 21.61 | 20.46 | -9.49 | 128.35 | 5.62 | 29.21 | -7.18 | 245.63 | 10.43 | 6.44 | 11.03 | 147.84 | 0.21 | 68.62 | 23.93 | 3.33 | -39.56 | 544.37 | 76.69 | 616.32 | 67.04 | -6.38 | 0 | 537.99 | 76.53 | 0.07 | 1.93 |
| 2021 (8) | 394.02 | 62.86 | 101.76 | 18.59 | 25.95 | -42.66 | 0 | 0 | 1045.63 | 18.97 | 132.22 | 142.07 | 236.42 | 37.06 | 22.61 | 15.21 | 121.52 | 36.14 | 31.47 | 6.75 | 222.43 | -4.78 | 5.8 | 57.61 | 147.53 | -1.95 | 55.37 | 10.87 | 5.51 | -36.08 | 308.09 | 55.2 | 368.97 | 43.53 | -3.33 | 0 | 304.76 | 57.91 | 0.07 | -16.71 |
| 2020 (7) | 241.94 | 17.53 | 85.81 | -9.21 | 45.26 | 50.32 | 0 | 0 | 878.93 | 6.49 | 54.62 | 67.55 | 172.49 | -4.08 | 19.62 | -9.93 | 89.26 | 2.39 | 29.48 | -2.9 | 233.59 | 7.88 | 3.68 | 42.64 | 150.47 | 0.0 | 49.94 | 6.85 | 8.62 | 85.78 | 198.51 | 18.59 | 257.07 | 17.51 | -5.51 | 0 | 193.0 | 21.56 | 0.09 | -4.58 |
| 2019 (6) | 205.86 | -9.76 | 94.51 | -5.41 | 30.11 | -50.45 | 0 | 0 | 825.36 | 8.98 | 32.6 | 91.2 | 179.83 | 12.98 | 21.79 | 3.67 | 87.18 | 9.29 | 30.36 | -24.33 | 216.53 | 20.95 | 2.58 | 16.74 | 150.47 | -0.01 | 46.74 | 3.77 | 4.64 | 0 | 167.39 | 9.14 | 218.77 | 10.27 | -8.62 | 0 | 158.77 | 6.75 | 0.09 | -5.9 |
| 2018 (5) | 228.12 | 4.98 | 99.92 | 1.07 | 60.77 | -23.18 | 0 | 0 | 757.33 | 16.52 | 17.05 | 311.84 | 159.17 | 6.63 | 21.02 | -8.5 | 79.77 | 2.27 | 40.12 | -3.58 | 179.02 | -3.33 | 2.21 | -10.16 | 150.49 | -1.58 | 45.04 | 0.94 | 0 | 0 | 153.37 | 7.61 | 198.4 | 5.55 | -4.64 | 0 | 148.73 | 3.9 | 0.10 | 2.36 |
| 2017 (4) | 217.29 | -3.56 | 98.86 | 36.68 | 79.11 | 29.56 | 0 | 0 | 649.93 | 3.76 | 4.14 | 3350.0 | 149.28 | 14.9 | 22.97 | 10.74 | 78.0 | 40.01 | 41.61 | -9.46 | 185.18 | -4.3 | 2.46 | 2.93 | 152.91 | 0.07 | 44.62 | 0.02 | 0.82 | 0 | 142.52 | -1.97 | 187.97 | -1.07 | 0.63 | 0 | 143.15 | -0.98 | 0.10 | 7.55 |
| 2016 (3) | 225.32 | -3.23 | 72.33 | -18.3 | 61.06 | 35.0 | 0 | 0 | 626.38 | -3.11 | 0.12 | -95.83 | 129.92 | -6.73 | 20.74 | -3.74 | 55.71 | 2.09 | 45.96 | -4.47 | 193.5 | -17.05 | 2.39 | -4.78 | 152.8 | -0.69 | 44.61 | 0.65 | 0 | 0 | 145.39 | -2.14 | 190.0 | -1.5 | -0.82 | 0 | 144.57 | -9.26 | 0.09 | 2.33 |
| 2015 (2) | 232.83 | 6.81 | 88.53 | -12.04 | 45.23 | 68.77 | 0 | 0 | 646.5 | 4.69 | 2.88 | -42.05 | 139.3 | -7.97 | 21.55 | -12.09 | 54.57 | -3.52 | 48.11 | -3.65 | 233.27 | 4.41 | 2.51 | 23.65 | 153.86 | 0.0 | 44.32 | 1.14 | 0 | 0 | 148.57 | -1.6 | 192.89 | -0.99 | 10.76 | -21.63 | 159.33 | -3.27 | 0.09 | -5.17 |
| 2014 (1) | 217.98 | -8.32 | 100.65 | 26.89 | 26.8 | -43.41 | 0 | 0 | 617.55 | 3.04 | 4.97 | -57.63 | 151.36 | 20.14 | 24.51 | 16.6 | 56.56 | 22.77 | 49.93 | 0.6 | 223.41 | 14.06 | 2.03 | -2.4 | 153.86 | 0.0 | 43.82 | 2.74 | 0 | 0 | 150.98 | -4.15 | 194.81 | -2.67 | 13.73 | 41.55 | 164.71 | -1.5 | 0.09 | 2.38 |
| 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) | 400.36 | -21.48 | -21.86 | 51.24 | 42.45 | 56.12 | 35.93 | 16.35 | 29.62 | 0 | 0 | 0 | 317.12 | 13.76 | 19.46 | 9.97 | -37.49 | -61.49 | 259.41 | 14.68 | 12.39 | 23.23 | 9.37 | 15.77 | 140.01 | 5.6 | 35.75 | 16.94 | -19.64 | 28.53 | 299.16 | 7.89 | 22.07 | 16.8 | -2.67 | 5.86 | 152.51 | 0.0 | 0.0 | 110.45 | 0.0 | 12.28 | 11.43 | 0.0 | 79.15 | 496.05 | 1.71 | 3.15 | 617.92 | 1.37 | 5.51 | 6.97 | -12.44 | 142.01 | 503.02 | 1.49 | 3.97 | 0.06 | 1.31 | 5.04 |
| 24Q2 (19) | 509.86 | -6.89 | -19.85 | 35.97 | 15.77 | 8.25 | 30.88 | -21.78 | 9.66 | 0 | 0 | 0 | 278.77 | 5.58 | 10.47 | 15.95 | -34.47 | -33.24 | 226.21 | 9.19 | 5.47 | 21.24 | 6.48 | 24.71 | 132.58 | 14.26 | 40.4 | 21.08 | 0.05 | 58.38 | 277.29 | 2.55 | 15.23 | 17.26 | -0.8 | 6.74 | 152.51 | 0.0 | 0.0 | 110.45 | 12.28 | 12.28 | 11.43 | 79.15 | 79.15 | 487.69 | -8.78 | 7.0 | 609.57 | -4.66 | 8.75 | 7.96 | 123.6 | 160.3 | 495.65 | -7.9 | 11.99 | 0.06 | 5.49 | 6.41 |
| 24Q1 (18) | 547.56 | 3.59 | -19.16 | 31.07 | 35.44 | -33.43 | 39.48 | 20.33 | 41.61 | 0 | 0 | 0 | 264.03 | 2.78 | -0.61 | 24.34 | -16.27 | -40.56 | 207.17 | 11.58 | -1.06 | 19.94 | 11.75 | 29.86 | 116.03 | 6.19 | 13.38 | 21.07 | 4.46 | 55.15 | 270.4 | 9.01 | 6.09 | 17.4 | 11.47 | 4.88 | 152.51 | 0.0 | 0.09 | 98.37 | 0.0 | 43.35 | 6.38 | 0.0 | 91.59 | 534.62 | 4.74 | -8.86 | 639.37 | 3.93 | -2.91 | 3.56 | 131.15 | 164.14 | 538.18 | 7.85 | -7.38 | 0.06 | 2.81 | 7.96 |
| 23Q4 (17) | 528.59 | 3.17 | -13.99 | 22.94 | -30.1 | -69.99 | 32.81 | 18.36 | 36.08 | 0 | 0 | 0 | 256.89 | -3.23 | -29.98 | 29.07 | 12.28 | -60.5 | 185.67 | -19.56 | -35.42 | 17.85 | -11.05 | -12.79 | 109.27 | 5.94 | -14.87 | 20.17 | 53.03 | -30.95 | 248.06 | 1.22 | 0.99 | 15.61 | -1.64 | 142.39 | 152.51 | 0.0 | 3.16 | 98.37 | 0.0 | 43.35 | 6.38 | 0.0 | 91.59 | 510.43 | 6.14 | -6.23 | 615.18 | 5.04 | -0.18 | -11.43 | -496.88 | -79.15 | 499.0 | 3.14 | -7.25 | 0.06 | -4.41 | -21.83 |
| 23Q3 (16) | 512.33 | -19.46 | -9.06 | 32.82 | -1.23 | -44.72 | 27.72 | -1.56 | -12.31 | 0 | 0 | 0 | 265.46 | 5.2 | -29.12 | 25.89 | 8.37 | -69.76 | 230.81 | 7.62 | -20.89 | 20.06 | 17.82 | -7.6 | 103.14 | 9.22 | -27.59 | 13.18 | -0.98 | -55.79 | 245.08 | 1.84 | -0.94 | 15.87 | -1.86 | 141.55 | 152.51 | 0.0 | 3.16 | 98.37 | 0.0 | 43.35 | 6.38 | 0.0 | 91.59 | 480.91 | 5.51 | 2.46 | 585.66 | 4.48 | 8.19 | 2.88 | 121.82 | 252.38 | 483.79 | 9.31 | 3.49 | 0.06 | 2.63 | -19.36 |
| 23Q2 (15) | 636.11 | -6.08 | 28.18 | 33.23 | -28.8 | -45.47 | 28.16 | 1.0 | -1.02 | 0 | 0 | 0 | 252.35 | -5.01 | -29.18 | 23.89 | -41.66 | -70.25 | 214.47 | 2.42 | -25.74 | 17.03 | 10.88 | -26.26 | 94.43 | -7.73 | -29.5 | 13.31 | -1.99 | -54.8 | 240.65 | -5.58 | -6.2 | 16.17 | -2.53 | 136.4 | 152.51 | 0.09 | 3.38 | 98.37 | 43.35 | 43.35 | 6.38 | 91.59 | 91.59 | 455.79 | -22.3 | 18.77 | 560.54 | -14.88 | 23.0 | -13.2 | -137.84 | -1452.94 | 442.59 | -23.83 | 15.59 | 0.06 | 7.03 | -18.57 |
| 23Q1 (14) | 677.32 | 10.21 | 46.23 | 46.67 | -38.95 | -32.86 | 27.88 | 15.64 | 10.81 | 0 | 0 | 0 | 265.66 | -27.59 | -13.5 | 40.95 | -44.36 | -27.74 | 209.4 | -27.17 | -13.39 | 15.36 | -24.95 | -27.93 | 102.34 | -20.26 | -18.93 | 13.58 | -53.51 | -55.43 | 254.87 | 3.76 | -0.84 | 16.59 | 157.61 | 142.19 | 152.38 | 3.07 | 3.29 | 68.62 | 0.0 | 23.93 | 3.33 | 0.0 | -39.56 | 586.61 | 7.76 | 60.83 | 658.56 | 6.85 | 54.73 | -5.55 | 13.01 | -288.78 | 581.06 | 8.01 | 58.03 | 0.06 | -25.56 | -23.85 |
| 22Q4 (13) | 614.59 | 9.09 | 55.98 | 76.45 | 28.77 | -24.87 | 24.11 | -23.73 | -7.09 | 0 | 0 | 0 | 366.9 | -2.04 | 20.04 | 73.6 | -14.04 | 47.32 | 287.5 | -1.46 | 21.61 | 20.46 | -5.75 | -9.49 | 128.35 | -9.89 | 5.62 | 29.21 | -2.01 | -7.18 | 245.63 | -0.72 | 10.43 | 6.44 | -1.98 | 11.03 | 147.84 | 0.0 | 0.21 | 68.62 | 0.0 | 23.93 | 3.33 | 0.0 | -39.56 | 544.37 | 15.98 | 76.69 | 616.32 | 13.85 | 67.04 | -6.38 | -237.57 | -91.59 | 537.99 | 15.08 | 76.53 | 0.07 | -1.38 | 1.93 |
| 22Q3 (12) | 563.4 | 13.53 | 140.58 | 59.37 | -2.58 | -42.72 | 31.61 | 11.11 | 24.11 | 0 | 0 | 0 | 374.54 | 5.1 | 33.08 | 85.62 | 6.63 | 103.13 | 291.75 | 1.02 | 27.43 | 21.71 | -5.98 | -8.41 | 142.44 | 6.35 | 23.83 | 29.81 | 1.22 | -1.94 | 247.4 | -3.57 | 5.82 | 6.57 | -3.95 | 11.93 | 147.84 | 0.21 | -1.75 | 68.62 | 0.0 | 23.93 | 3.33 | 0.0 | -39.56 | 469.38 | 22.31 | 81.89 | 541.33 | 18.79 | 69.73 | -1.89 | -122.35 | 69.02 | 467.49 | 22.09 | 85.55 | 0.08 | 3.63 | -4.7 |
| 22Q2 (11) | 496.26 | 7.14 | 120.79 | 60.94 | -12.33 | -51.03 | 28.45 | 13.08 | -14.33 | 0 | 0 | 0 | 356.35 | 16.03 | 48.29 | 80.3 | 41.7 | 339.28 | 288.81 | 19.46 | 49.26 | 23.09 | 8.37 | 9.17 | 133.94 | 6.11 | 30.06 | 29.45 | -3.35 | 0.03 | 256.56 | -0.19 | 10.58 | 6.84 | -0.15 | 17.73 | 147.53 | 0.0 | -1.95 | 68.62 | 23.93 | 37.4 | 3.33 | -39.56 | -61.37 | 383.76 | 5.21 | 60.72 | 455.71 | 7.07 | 53.26 | -0.85 | -128.91 | 86.29 | 382.91 | 4.14 | 64.64 | 0.07 | 0.1 | -9.09 |
| 22Q1 (10) | 463.2 | 17.56 | 107.1 | 69.51 | -31.69 | -33.96 | 25.16 | -3.04 | -43.52 | 0 | 0 | 0 | 307.11 | 0.48 | 40.73 | 56.67 | 13.43 | 159.6 | 241.77 | 2.26 | 36.65 | 21.31 | -5.75 | 7.38 | 126.23 | 3.88 | 32.19 | 30.47 | -3.18 | 2.01 | 257.04 | 15.56 | 16.74 | 6.85 | 18.1 | 57.11 | 147.53 | 0.0 | -1.95 | 55.37 | 0.0 | 10.87 | 5.51 | 0.0 | -36.08 | 364.75 | 18.39 | 65.42 | 425.63 | 15.36 | 52.52 | 2.94 | 188.29 | 149.16 | 367.69 | 20.65 | 71.4 | 0.07 | -0.37 | -13.57 |
| 21Q4 (9) | 394.02 | 68.26 | 62.86 | 101.76 | -1.81 | 18.59 | 25.95 | 1.88 | -42.66 | 0 | 0 | 0 | 305.64 | 8.59 | 35.38 | 49.96 | 18.53 | 143.83 | 236.42 | 3.26 | 37.06 | 22.61 | -4.62 | 15.21 | 121.52 | 5.64 | 36.14 | 31.47 | 3.52 | 6.75 | 222.43 | -4.86 | -4.78 | 5.8 | -1.19 | 57.61 | 147.53 | -1.95 | -1.95 | 55.37 | 0.0 | 10.87 | 5.51 | 0.0 | -36.08 | 308.09 | 19.39 | 55.2 | 368.97 | 15.69 | 43.53 | -3.33 | 45.41 | 39.56 | 304.76 | 20.96 | 57.91 | 0.07 | -7.8 | -16.71 |
| 21Q3 (8) | 234.18 | 4.19 | 0.06 | 103.64 | -16.71 | 7.88 | 25.47 | -23.31 | -56.16 | 0 | 0 | 0 | 281.45 | 17.12 | 22.16 | 42.15 | 130.58 | 164.26 | 228.95 | 18.32 | 26.51 | 23.71 | 12.06 | 15.13 | 115.03 | 11.7 | 24.73 | 30.4 | 3.26 | 7.38 | 233.79 | 0.76 | 0.49 | 5.87 | 1.03 | 91.21 | 150.47 | 0.0 | 0.0 | 55.37 | 10.87 | 10.87 | 5.51 | -36.08 | -36.08 | 258.05 | 8.07 | 44.64 | 318.93 | 7.26 | 34.59 | -6.1 | 1.61 | 34.69 | 251.95 | 8.33 | 49.02 | 0.08 | -1.15 | -12.0 |
| 21Q2 (7) | 224.77 | 0.5 | -3.69 | 124.44 | 18.23 | 31.72 | 33.21 | -25.45 | -53.28 | 0 | 0 | 0 | 240.31 | 10.12 | 10.69 | 18.28 | -16.26 | 27.3 | 193.5 | 9.37 | 10.73 | 21.15 | 6.6 | 0 | 102.98 | 7.84 | 10.08 | 29.44 | -1.44 | 4.81 | 232.02 | 5.37 | 19.02 | 5.81 | 33.26 | 103.86 | 150.47 | 0.0 | 0.0 | 49.94 | 0.0 | 0.0 | 8.62 | 0.0 | 0.0 | 238.78 | 8.29 | 46.98 | 297.34 | 6.55 | 34.53 | -6.2 | -3.68 | 50.0 | 232.58 | 8.42 | 54.99 | 0.08 | -4.83 | -12.58 |
| 21Q1 (6) | 223.66 | -7.56 | -0.69 | 105.25 | 22.65 | 7.1 | 44.55 | -1.57 | -11.9 | 0 | 0 | 0 | 218.23 | -3.34 | 6.11 | 21.83 | 6.54 | 471.47 | 176.92 | 2.57 | 3.41 | 19.85 | 1.12 | 0 | 95.49 | 6.98 | 6.68 | 29.87 | 1.32 | 6.41 | 220.19 | -5.74 | 6.42 | 4.36 | 18.48 | 46.31 | 150.47 | 0.0 | 0.0 | 49.94 | 0.0 | 6.85 | 8.62 | 0.0 | 85.78 | 220.5 | 11.08 | 28.73 | 279.06 | 8.55 | 25.32 | -5.98 | -8.53 | 44.01 | 214.52 | 11.15 | 33.57 | 0.08 | -3.99 | -7.77 |
| 20Q4 (5) | 241.94 | 3.37 | 17.53 | 85.81 | -10.68 | -9.21 | 45.26 | -22.1 | 0 | 0 | 0 | 0 | 225.77 | -2.01 | 0.02 | 20.49 | 28.46 | 89.72 | 172.49 | -4.69 | -4.08 | 19.62 | -4.69 | 0 | 89.26 | -3.21 | 2.39 | 29.48 | 4.13 | -2.9 | 233.59 | 0.4 | 7.88 | 3.68 | 19.87 | 42.64 | 150.47 | 0.0 | 0.0 | 49.94 | 0.0 | 6.85 | 8.62 | 0.0 | 85.78 | 198.51 | 11.27 | 18.59 | 257.07 | 8.48 | 17.51 | -5.51 | 41.01 | 36.08 | 193.0 | 14.15 | 21.56 | 0.09 | -2.58 | -4.58 |
| 20Q3 (4) | 234.05 | 0.28 | 0.0 | 96.07 | 1.69 | 0.0 | 58.1 | -18.27 | 0.0 | 0 | 0 | 0.0 | 230.39 | 6.12 | 0.0 | 15.95 | 11.07 | 0.0 | 180.97 | 3.56 | 0.0 | 20.59 | 0 | 0.0 | 92.22 | -1.42 | 0.0 | 28.31 | 0.78 | 0.0 | 232.65 | 19.34 | 0.0 | 3.07 | 7.72 | 0.0 | 150.47 | 0.0 | 0.0 | 49.94 | 0.0 | 0.0 | 8.62 | 0.0 | 0.0 | 178.41 | 9.82 | 0.0 | 236.97 | 7.22 | 0.0 | -9.34 | 24.68 | 0.0 | 169.07 | 12.67 | 0.0 | 0.09 | -1.8 | 0.0 |
