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) | 752.32 | 13.41 | 959.4 | -16.05 | 44.98 | -18.62 | 0 | 0 | 8670.57 | -11.94 | 114.72 | 2.78 | 1213.37 | 21.06 | 13.99 | 37.47 | 1197.2 | -23.69 | 107.13 | 28.16 | 265.25 | 30.09 | 24.6 | 14.42 | 289.98 | -0.06 | 121.66 | 10.45 | 22.69 | -74.19 | 262.46 | 58.57 | 406.81 | 11.89 | -19.35 | 0 | 243.11 | 73.64 | 0.19 | 1.54 |
| 2022 (9) | 663.37 | -5.44 | 1142.79 | -18.89 | 55.27 | 353.78 | 0 | 0 | 9846.19 | 14.21 | 111.62 | 6.63 | 1002.3 | -37.81 | 10.18 | -45.55 | 1568.89 | -2.78 | 83.59 | 17.6 | 203.89 | -37.6 | 21.5 | 24.28 | 290.16 | -0.06 | 110.15 | 10.55 | 87.91 | 28.39 | 165.52 | 15.85 | 363.58 | 16.91 | -25.51 | 0 | 140.01 | 188.92 | 0.19 | 19.16 |
| 2021 (8) | 701.54 | 5.97 | 1409.0 | 38.08 | 12.18 | 0 | 0 | 0 | 8620.83 | 2.02 | 104.68 | 20.57 | 1611.66 | 26.37 | 18.69 | 23.87 | 1613.78 | 69.78 | 71.08 | 1.2 | 326.73 | 29.02 | 17.3 | 56.7 | 290.33 | 2.21 | 99.64 | 8.88 | 68.47 | 93.64 | 142.88 | 0.86 | 310.99 | 15.81 | -94.42 | 0 | 48.46 | -23.32 | 0.16 | 6.96 |
| 2020 (7) | 662.04 | 39.64 | 1020.4 | 77.84 | 0 | 0 | 0 | 0 | 8450.12 | -3.79 | 86.82 | 27.66 | 1275.33 | -3.3 | 15.09 | 0.5 | 950.54 | 11.08 | 70.24 | 4.42 | 253.24 | 60.77 | 11.04 | 15.24 | 284.06 | 0.0 | 91.51 | 8.03 | 35.36 | -14.34 | 141.66 | 20.05 | 268.53 | 10.06 | -78.46 | 0 | 63.2 | -23.52 | 0.15 | 24.18 |
| 2019 (6) | 474.12 | 8.92 | 573.78 | -5.96 | 24.07 | 0 | 0 | 0 | 8782.55 | -1.27 | 68.01 | 38.57 | 1318.85 | 11.43 | 15.02 | 12.86 | 855.7 | -4.51 | 67.27 | 3.27 | 157.52 | -22.15 | 9.58 | -11.05 | 284.06 | -0.05 | 84.71 | 6.15 | 41.28 | 2.94 | 118.0 | 14.21 | 243.99 | 9.3 | -35.36 | 0 | 82.64 | 33.2 | 0.12 | 90.15 |
| 2018 (5) | 435.29 | -34.03 | 610.13 | -26.13 | 0 | 0 | 0 | 0 | 8895.36 | 6.39 | 49.08 | 26.3 | 1183.53 | 25.04 | 13.31 | 17.53 | 896.14 | -2.85 | 65.14 | 6.42 | 202.34 | 2660.44 | 10.77 | 1.8 | 284.21 | 3.4 | 79.8 | 5.12 | 40.1 | 0 | 103.32 | -24.78 | 223.22 | 4.67 | -41.28 | 0 | 62.04 | -36.21 | 0.06 | 219.88 |
| 2017 (4) | 659.86 | 14.64 | 825.95 | 84.52 | 81.34 | 464.47 | 0 | 0 | 8360.81 | 26.7 | 38.86 | 31.24 | 946.52 | 5.48 | 11.32 | -16.74 | 922.41 | 41.44 | 61.21 | 3.26 | 7.33 | -93.66 | 10.58 | -15.16 | 274.87 | 3.71 | 75.91 | 4.06 | 0 | 0 | 137.35 | -2.24 | 213.27 | -0.08 | -40.1 | 0 | 97.25 | -33.78 | 0.02 | 83.29 |
| 2016 (3) | 575.61 | -1.71 | 447.62 | -41.87 | 14.41 | 768.07 | 0 | 0 | 6599.08 | 5.88 | 29.61 | 121.96 | 897.33 | -1.89 | 13.60 | -7.34 | 652.16 | -3.54 | 59.28 | 1.4 | 115.68 | -17.77 | 12.47 | -38.18 | 265.03 | 3.71 | 72.95 | 1.86 | 0 | 0 | 140.49 | 3.26 | 213.44 | -3.69 | 6.36 | -78.88 | 146.85 | -11.63 | 0.01 | 46.67 |
| 2015 (2) | 585.6 | 5.15 | 770.02 | 9.34 | 1.66 | -90.74 | 0 | 0 | 6232.74 | 5.22 | 13.34 | -62.74 | 914.61 | -8.94 | 14.67 | -13.45 | 676.11 | -8.34 | 58.46 | -0.26 | 140.68 | -29.13 | 20.17 | 30.38 | 255.55 | 3.53 | 71.62 | 5.26 | 13.94 | -50.02 | 136.06 | -9.65 | 221.62 | -10.1 | 30.12 | 12450.0 | 166.18 | 10.18 | 0.01 | 145.28 |
| 2014 (1) | 556.92 | -20.54 | 704.23 | 29.09 | 17.92 | -28.89 | 0 | 0 | 5923.47 | -5.07 | 35.8 | -37.75 | 1004.36 | 16.7 | 16.96 | 22.94 | 737.64 | 47.57 | 58.61 | 7.01 | 198.51 | -29.95 | 15.47 | -7.81 | 246.83 | 3.79 | 68.04 | 9.23 | 27.89 | -27.43 | 150.59 | -5.89 | 246.51 | -5.45 | 0.24 | 0 | 150.83 | 18.93 | 0.00 | 2074.79 |
| 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) | 753.2 | 38.35 | 32.11 | 872.4 | 8.06 | -16.09 | 50.26 | 87.12 | -39.63 | 0 | 0 | 0 | 2725.42 | 13.46 | 25.57 | 41.99 | -4.83 | -10.7 | 1858.17 | 24.25 | 29.31 | 18.91 | 17.23 | 18.49 | 1735.34 | 3.42 | 29.85 | 112.83 | 0.0 | 21.17 | 418.44 | 54.53 | 58.63 | 31.41 | 4.56 | 51.08 | 289.68 | 0.0 | -0.1 | 133.39 | 0.0 | 9.64 | 18.35 | 0.0 | -19.13 | 300.4 | 16.28 | 31.06 | 452.13 | 10.26 | 21.03 | 7.16 | -79.77 | -73.66 | 307.56 | 4.7 | 19.96 | 0.28 | 42.65 | 57.64 |
| 24Q2 (19) | 544.42 | -17.28 | -11.86 | 807.31 | -5.4 | -27.22 | 26.86 | -2.54 | -66.47 | 0 | 0 | 0 | 2402.07 | 0.37 | 15.78 | 44.12 | 25.2 | 35.42 | 1495.53 | 10.08 | 18.54 | 16.13 | 6.2 | 19.35 | 1677.92 | 14.23 | 20.51 | 112.83 | 0.8 | 23.03 | 270.79 | -0.4 | -7.69 | 30.04 | 10.44 | 41.5 | 289.68 | -0.01 | -0.11 | 133.39 | 9.64 | 9.64 | 18.35 | -19.13 | -19.13 | 258.34 | -13.29 | 42.38 | 410.07 | -7.28 | 25.87 | 35.4 | 56.57 | 846.84 | 293.74 | -8.36 | 66.23 | 0.20 | 0.4 | 11.02 |
| 24Q1 (18) | 658.18 | -12.51 | 9.42 | 853.41 | -11.05 | -23.72 | 27.56 | -38.73 | -79.42 | 0 | 0 | 0 | 2393.25 | 3.81 | 12.89 | 35.24 | 5.6 | 1925.29 | 1358.54 | 11.96 | 32.17 | 15.19 | 8.54 | 43.37 | 1468.85 | 22.69 | -0.67 | 111.94 | 4.49 | 27.09 | 271.88 | 2.5 | 97.39 | 27.2 | 10.57 | 28.91 | 289.7 | -0.1 | -0.11 | 121.66 | 0.0 | 10.45 | 22.69 | 0.0 | -74.19 | 297.92 | 13.51 | 77.71 | 442.27 | 8.72 | 20.94 | 22.61 | 216.85 | 188.74 | 320.53 | 31.85 | 125.47 | 0.20 | 4.28 | -0.17 |
| 23Q4 (17) | 752.32 | 31.95 | 13.41 | 959.4 | -7.72 | -16.05 | 44.98 | -45.98 | -18.62 | 0 | 0 | 0 | 2305.4 | 6.22 | -12.63 | 33.37 | -29.03 | -18.13 | 1213.37 | -15.56 | 21.06 | 13.99 | -12.32 | 37.47 | 1197.2 | -10.42 | -23.69 | 107.13 | 15.05 | 28.16 | 265.25 | 0.56 | 30.09 | 24.6 | 18.33 | 14.42 | 289.98 | 0.0 | -0.06 | 121.66 | 0.0 | 10.45 | 22.69 | 0.0 | -74.19 | 262.46 | 14.51 | 58.57 | 406.81 | 8.9 | 11.89 | -19.35 | -171.19 | 24.15 | 243.11 | -5.18 | 73.64 | 0.19 | 5.54 | 1.54 |
| 23Q3 (16) | 570.14 | -7.69 | -19.01 | 1039.65 | -6.27 | -13.83 | 83.26 | 3.93 | -3.08 | 0 | 0 | 0 | 2170.4 | 4.61 | -13.22 | 47.02 | 44.32 | 27.22 | 1437.0 | 13.9 | 40.28 | 15.96 | 18.08 | 53.34 | 1336.47 | -4.01 | -29.42 | 93.12 | 1.54 | 17.15 | 263.78 | -10.08 | 15.51 | 20.79 | -2.07 | 13.73 | 289.98 | -0.01 | -0.11 | 121.66 | 0.0 | 10.45 | 22.69 | 0.0 | -74.19 | 229.21 | 26.32 | 88.46 | 373.56 | 14.66 | 16.86 | 27.18 | 673.42 | 11717.39 | 256.39 | 45.09 | 110.41 | 0.18 | 0.47 | 1.76 |
| 23Q2 (15) | 617.65 | 2.69 | 0.42 | 1109.22 | -0.86 | -14.99 | 80.11 | -40.17 | -33.46 | 0 | 0 | 0 | 2074.77 | -2.13 | -15.04 | 32.58 | 1772.41 | -23.34 | 1261.62 | 22.74 | 2.53 | 13.52 | 27.57 | 4.84 | 1392.37 | -5.84 | -25.44 | 91.71 | 4.12 | 18.32 | 293.35 | 112.97 | 30.5 | 21.23 | 0.62 | 16.27 | 290.0 | -0.01 | -0.11 | 121.66 | 10.45 | 10.45 | 22.69 | -74.19 | -74.19 | 181.45 | 8.24 | 115.6 | 325.8 | -10.91 | 15.45 | -4.74 | 81.4 | 90.86 | 176.71 | 24.3 | 447.26 | 0.18 | -9.72 | 7.28 |
| 23Q1 (14) | 601.49 | -9.33 | -12.24 | 1118.85 | -2.09 | -19.92 | 133.89 | 142.25 | 1458.67 | 0 | 0 | 0 | 2120.0 | -19.65 | -6.38 | 1.74 | -95.73 | 120.23 | 1027.85 | 2.55 | -21.95 | 10.59 | 4.08 | -26.7 | 1478.74 | -5.75 | -18.62 | 88.08 | 5.37 | 19.67 | 137.74 | -32.44 | -59.02 | 21.1 | -1.86 | 23.68 | 290.02 | -0.05 | -0.11 | 110.15 | 0.0 | 10.55 | 87.91 | 0.0 | 28.39 | 167.64 | 1.28 | 24.98 | 365.69 | 0.58 | 21.0 | -25.48 | 0.12 | 64.68 | 142.16 | 1.54 | 129.33 | 0.20 | 6.06 | 18.12 |
| 22Q4 (13) | 663.37 | -5.76 | -5.44 | 1142.79 | -5.28 | -18.89 | 55.27 | -35.67 | 353.78 | 0 | 0 | 0 | 2638.54 | 5.5 | 0.15 | 40.76 | 10.28 | -24.18 | 1002.3 | -2.16 | -37.81 | 10.18 | -2.2 | -45.55 | 1568.89 | -17.15 | -2.78 | 83.59 | 5.16 | 17.6 | 203.89 | -10.72 | -37.6 | 21.5 | 17.61 | 24.28 | 290.16 | -0.04 | -0.06 | 110.15 | 0.0 | 10.55 | 87.91 | 0.0 | 28.39 | 165.52 | 36.1 | 15.85 | 363.58 | 13.74 | 16.91 | -25.51 | -11191.3 | 72.98 | 140.01 | 14.9 | 188.92 | 0.19 | 5.77 | 19.16 |
| 22Q3 (12) | 703.92 | 14.45 | 1.94 | 1206.5 | -7.54 | -5.59 | 85.91 | -28.64 | 600.73 | 0 | 0 | 0 | 2501.03 | 2.41 | 13.48 | 36.96 | -13.04 | 346.92 | 1024.38 | -16.75 | -31.03 | 10.41 | -19.26 | -41.76 | 1893.6 | 1.4 | 32.14 | 79.49 | 2.55 | 12.8 | 228.36 | 1.59 | -34.58 | 18.28 | 0.11 | 27.83 | 290.29 | -0.01 | -0.02 | 110.15 | 0.0 | 10.55 | 87.91 | 0.0 | 28.39 | 121.62 | 44.51 | 38.41 | 319.67 | 13.27 | 24.88 | 0.23 | 100.44 | 100.23 | 121.85 | 277.36 | 1074.8 | 0.18 | 5.92 | 14.46 |
| 22Q2 (11) | 615.06 | -10.26 | 18.49 | 1304.84 | -6.61 | 20.84 | 120.39 | 1301.51 | 881.97 | 0 | 0 | 0 | 2442.16 | 7.85 | 21.57 | 42.5 | 594.19 | 2.36 | 1230.51 | -6.56 | -12.43 | 12.89 | -10.8 | -24.01 | 1867.41 | 2.76 | 63.01 | 77.51 | 5.31 | 9.45 | 224.79 | -33.12 | -28.56 | 18.26 | 7.03 | 58.92 | 290.31 | -0.01 | -0.02 | 110.15 | 10.55 | 10.55 | 87.91 | 28.39 | 28.39 | 84.16 | -37.25 | 4.55 | 282.21 | -6.62 | 13.52 | -51.87 | 28.1 | 45.34 | 32.29 | -47.91 | 324.39 | 0.17 | -0.59 | 15.38 |
| 22Q1 (10) | 685.39 | -2.3 | 15.63 | 1397.25 | -0.83 | 26.55 | 8.59 | -29.47 | -31.55 | 0 | 0 | 0 | 2264.46 | -14.05 | 27.68 | -8.6 | -116.0 | -861.06 | 1316.9 | -18.29 | 9.93 | 14.45 | -22.69 | 2.38 | 1817.18 | 12.6 | 63.0 | 73.6 | 3.55 | -1.08 | 336.09 | 2.86 | 53.57 | 17.06 | -1.39 | 62.63 | 290.33 | 0.0 | -0.01 | 99.64 | 0.0 | 8.88 | 68.47 | 0.0 | 93.64 | 134.13 | -6.12 | -6.06 | 302.23 | -2.82 | 12.08 | -72.14 | 23.6 | 9.42 | 61.99 | 27.92 | -1.84 | 0.17 | 6.99 | 8.0 |
| 21Q4 (9) | 701.54 | 1.6 | 5.97 | 1409.0 | 10.25 | 38.08 | 12.18 | -0.65 | 0 | 0 | 0 | 0 | 2634.53 | 19.54 | 13.29 | 53.76 | 550.06 | 131.13 | 1611.66 | 8.51 | 26.37 | 18.69 | 4.62 | 23.87 | 1613.78 | 12.61 | 69.78 | 71.08 | 0.87 | 1.2 | 326.73 | -6.4 | 29.02 | 17.3 | 20.98 | 56.7 | 290.33 | -0.0 | 2.21 | 99.64 | 0.0 | 8.88 | 68.47 | 0.0 | 93.64 | 142.88 | 62.6 | 0.86 | 310.99 | 21.49 | 15.81 | -94.42 | 5.93 | -20.34 | 48.46 | 487.68 | -23.32 | 0.16 | 1.6 | 6.96 |
| 21Q3 (8) | 690.5 | 33.02 | 52.98 | 1277.95 | 18.35 | 22.49 | 12.26 | 0.0 | -88.29 | 0 | 0 | 0 | 2203.92 | 9.71 | 1.29 | 8.27 | -80.08 | -70.29 | 1485.3 | 5.7 | 24.1 | 17.87 | 5.34 | 28.81 | 1433.01 | 25.09 | 31.82 | 70.47 | -0.49 | 5.79 | 349.08 | 10.94 | 4075.6 | 14.3 | 24.46 | 43.86 | 290.34 | -0.01 | 2.21 | 99.64 | 0.0 | 8.88 | 68.47 | 0.0 | 93.64 | 87.87 | 9.16 | -27.73 | 255.98 | 2.96 | 3.03 | -100.37 | -5.78 | -77.43 | -12.5 | 13.13 | -119.22 | 0.16 | 6.77 | 16.4 |
| 21Q2 (7) | 519.09 | -12.43 | 9.85 | 1079.8 | -2.2 | 34.72 | 12.26 | -2.31 | -88.65 | 0 | 0 | 0 | 2008.79 | 13.26 | -9.15 | 41.52 | 3574.34 | 45.94 | 1405.24 | 17.3 | 16.72 | 16.96 | 20.17 | 0 | 1145.56 | 2.76 | 9.08 | 70.82 | -4.81 | 7.61 | 314.67 | 43.78 | 2603.35 | 11.49 | 9.53 | 14.9 | 290.36 | 0.0 | 2.22 | 99.64 | 8.88 | 0 | 68.47 | 93.64 | 0 | 80.5 | -43.62 | 0 | 248.61 | -7.81 | 12.67 | -94.89 | -19.15 | -153.58 | -14.39 | -122.79 | 61.54 | 0.15 | -6.96 | 18.06 |
| 21Q1 (6) | 592.75 | -10.47 | 0.73 | 1104.09 | 8.2 | 57.83 | 12.55 | 0 | 0 | 0 | 0 | 0 | 1773.59 | -23.73 | 2.06 | 1.13 | -95.14 | -84.46 | 1197.94 | -6.07 | 37.53 | 14.12 | -6.47 | 0 | 1114.83 | 17.28 | 10.0 | 74.4 | 5.92 | 10.55 | 218.85 | -13.58 | 81.14 | 10.49 | -4.98 | 14.15 | 290.36 | 2.22 | 2.22 | 91.51 | 0.0 | 8.03 | 35.36 | 0.0 | -14.34 | 142.79 | 0.8 | 14.81 | 269.66 | 0.42 | 7.71 | -79.64 | -1.5 | -103.53 | 63.15 | -0.08 | -25.92 | 0.16 | 5.96 | 23.18 |
| 20Q4 (5) | 662.04 | 46.67 | 39.64 | 1020.4 | -2.19 | 77.84 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2325.39 | 6.87 | -7.06 | 23.26 | -16.45 | -18.01 | 1275.33 | 6.56 | -3.3 | 15.09 | 8.79 | 0 | 950.54 | -12.56 | 11.08 | 70.24 | 5.45 | 4.42 | 253.24 | 2929.19 | 60.77 | 11.04 | 11.07 | 15.24 | 284.06 | 0.0 | 0.0 | 91.51 | 0.0 | 0 | 35.36 | 0.0 | 0 | 141.66 | 16.51 | 0 | 268.53 | 8.08 | 10.06 | -78.46 | -38.7 | -121.89 | 63.2 | -2.8 | 278.73 | 0.15 | 10.58 | 24.18 |
| 20Q3 (4) | 451.37 | -4.48 | 0.0 | 1043.3 | 30.16 | 0.0 | 104.74 | -3.02 | 0.0 | 0 | 0 | 0.0 | 2175.94 | -1.59 | 0.0 | 27.84 | -2.14 | 0.0 | 1196.81 | -0.59 | 0.0 | 13.87 | 0 | 0.0 | 1087.06 | 3.51 | 0.0 | 66.61 | 1.22 | 0.0 | 8.36 | -28.18 | 0.0 | 9.94 | -0.6 | 0.0 | 284.06 | 0.0 | 0.0 | 91.51 | 0 | 0.0 | 35.36 | 0 | 0.0 | 121.59 | 0 | 0.0 | 248.46 | 12.6 | 0.0 | -56.57 | -51.18 | 0.0 | 65.02 | 273.76 | 0.0 | 0.13 | 8.29 | 0.0 |
