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) | 217.96 | 21.43 | 826.01 | 2.59 | 110.53 | 1.09 | 0 | 0 | 6718.88 | -13.33 | 81.09 | -22.86 | 1309.15 | 8.49 | 19.48 | 25.18 | 1035.39 | -7.34 | 134.39 | -5.26 | 203.69 | -39.26 | 54.82 | 5.81 | 187.91 | 0.0 | 97.16 | 12.21 | 34.78 | -64.96 | 254.93 | 37.61 | 386.87 | 4.25 | -22.83 | 0 | 232.1 | 54.25 | 0.01 | 12.81 |
| 2022 (9) | 179.5 | 24.58 | 805.19 | -2.21 | 109.34 | 9088.24 | 0 | 0 | 7752.32 | -0.43 | 105.12 | -8.57 | 1206.67 | -10.21 | 15.57 | -9.83 | 1117.37 | 29.6 | 141.85 | -5.64 | 335.32 | 6.53 | 51.81 | -0.77 | 187.91 | 0.0 | 86.59 | 15.7 | 99.26 | 12.37 | 185.25 | 12.31 | 371.1 | 13.1 | -34.78 | 0 | 150.47 | 129.06 | 0.01 | -9.68 |
| 2021 (8) | 144.08 | 30.74 | 823.35 | 39.45 | 1.19 | -98.15 | 0 | 0 | 7785.73 | 27.66 | 114.97 | 41.54 | 1343.92 | 20.41 | 17.26 | -5.68 | 862.15 | 50.99 | 150.33 | 11.38 | 314.78 | 68.85 | 52.21 | -7.79 | 187.91 | 0.0 | 74.84 | 12.25 | 88.33 | 62.94 | 164.95 | 13.17 | 328.11 | 23.06 | -99.26 | 0 | 65.69 | 14.4 | 0.01 | 43.44 |
| 2020 (7) | 110.2 | 10.28 | 590.41 | -14.3 | 64.2 | 16.66 | 0 | 0 | 6098.86 | 15.6 | 81.23 | 25.88 | 1116.1 | -0.99 | 18.30 | -14.35 | 571.0 | -15.68 | 134.97 | 719.99 | 186.43 | 154.3 | 56.62 | 1.67 | 187.91 | 0.0 | 66.67 | 10.73 | 54.21 | 108.26 | 145.75 | 3.94 | 266.63 | 17.74 | -88.33 | 0 | 57.42 | -33.24 | 0.01 | 4.36 |
| 2019 (6) | 99.93 | 40.41 | 688.92 | 20.4 | 55.03 | 1020.77 | 0 | 0 | 5276.01 | -3.22 | 64.53 | -13.52 | 1127.31 | 14.77 | 21.37 | 18.58 | 677.22 | 4.55 | 16.46 | -4.52 | 73.31 | -45.15 | 55.69 | 0.02 | 187.91 | 11.91 | 60.21 | 14.14 | 26.03 | -36.9 | 140.22 | 23.91 | 226.46 | 9.32 | -54.21 | 0 | 86.01 | -1.29 | 0.01 | -8.76 |
| 2018 (5) | 71.17 | 0.27 | 572.21 | 6.41 | 4.91 | -90.36 | 0 | 0 | 5451.28 | 2.37 | 74.62 | 2.11 | 982.26 | 7.49 | 18.02 | 5.0 | 647.73 | 12.7 | 17.24 | -29.29 | 133.66 | 84.66 | 55.68 | -0.07 | 167.91 | -8.0 | 52.75 | 16.09 | 41.25 | 0 | 113.16 | -14.79 | 207.16 | 16.23 | -26.03 | 0 | 87.13 | -4.83 | 0.01 | -17.63 |
| 2017 (4) | 70.98 | -16.07 | 537.74 | 1.74 | 50.92 | -53.48 | 0 | 0 | 5325.1 | -0.82 | 73.08 | 37.55 | 913.83 | -1.5 | 17.16 | -0.69 | 574.74 | 15.12 | 24.38 | 3.79 | 72.38 | 39.3 | 55.72 | -0.5 | 182.51 | 5.85 | 45.44 | 13.23 | 0 | 0 | 132.8 | 23.72 | 178.24 | 20.87 | -41.25 | 0 | 91.55 | -21.36 | 0.01 | -0.36 |
| 2016 (3) | 84.57 | -10.48 | 528.54 | -3.15 | 109.46 | 728.61 | 0 | 0 | 5369.19 | 4.15 | 53.13 | -1.97 | 927.77 | 0.55 | 17.28 | -3.46 | 499.27 | -0.73 | 23.49 | 38.42 | 51.96 | -71.14 | 56.0 | -1.25 | 172.42 | 4.14 | 40.13 | 15.62 | 0 | 0 | 107.34 | 7.31 | 147.47 | 9.45 | 9.08 | -64.45 | 116.42 | -7.29 | 0.01 | -8.71 |
| 2015 (2) | 94.47 | -15.54 | 545.75 | 20.76 | 13.21 | -60.86 | 0 | 0 | 5155.36 | 13.94 | 54.2 | -6.7 | 922.71 | 12.18 | 17.90 | -1.54 | 502.95 | 6.17 | 16.97 | -13.64 | 180.02 | 27.66 | 56.71 | -1.49 | 165.57 | 0.0 | 34.71 | 20.1 | 0 | 0 | 100.03 | 33.36 | 134.74 | 9.29 | 25.54 | 159.55 | 125.57 | 47.99 | 0.01 | 723.83 |
| 2014 (1) | 111.85 | 18.25 | 451.94 | 16.28 | 33.75 | -17.62 | 0 | 0 | 4524.72 | 11.38 | 58.09 | 22.14 | 822.5 | 14.71 | 18.18 | 2.99 | 473.74 | 35.14 | 19.65 | -4.52 | 141.02 | 337.27 | 57.57 | -1.47 | 165.57 | 0.0 | 28.9 | 19.72 | 19.38 | -34.15 | 75.01 | 51.54 | 123.29 | 19.61 | 9.84 | 0 | 84.85 | 181.71 | 0.00 | -5.38 |
| 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) | 327.41 | 91.64 | 87.5 | 1050.31 | -0.35 | 34.92 | 144.0 | 136.18 | 12990.91 | 0 | 0 | 0 | 2590.69 | 24.57 | 38.28 | 20.42 | 25.2 | 28.27 | 1830.08 | 19.04 | 36.86 | 22.00 | 8.78 | 9.43 | 1322.3 | 2.43 | 22.39 | 163.22 | -5.42 | 3.13 | 197.7 | -21.11 | -40.89 | 54.36 | -0.38 | -1.27 | 187.91 | 0.0 | 0.0 | 105.61 | 0.0 | 8.7 | 22.83 | 0.0 | -34.36 | 260.11 | 8.55 | 20.15 | 388.54 | 5.56 | 11.51 | -2.58 | -108.5 | -111.25 | 257.53 | -4.61 | 7.56 | 0.01 | 5.08 | 7.24 |
| 24Q2 (19) | 170.85 | 8.95 | 7.44 | 1054.03 | 14.71 | 54.42 | 60.97 | -65.31 | -15.67 | 0 | 0 | 0 | 2079.74 | 14.33 | 32.73 | 16.31 | -16.32 | -29.61 | 1537.37 | 13.56 | 42.67 | 20.22 | 5.9 | 25.3 | 1290.98 | 6.22 | 29.59 | 172.57 | 5.51 | 12.26 | 250.6 | 78.91 | -8.99 | 54.57 | -0.11 | -1.32 | 187.91 | 0.0 | 0.0 | 105.61 | 8.7 | 8.7 | 22.83 | -34.36 | -34.36 | 239.63 | -14.87 | 19.49 | 368.06 | -10.98 | 10.69 | 30.34 | 99.87 | 269.4 | 269.97 | -9.0 | 47.82 | 0.01 | 2.52 | 0.16 |
| 24Q1 (18) | 156.81 | -28.06 | 0.25 | 918.86 | 11.24 | 32.52 | 175.77 | 59.02 | 91.39 | 0 | 0 | 0 | 1819.04 | -0.65 | 25.66 | 19.49 | -44.55 | 184.53 | 1353.78 | 3.41 | 34.02 | 19.09 | -2.01 | 34.22 | 1215.35 | 17.38 | 17.95 | 163.56 | 21.71 | 8.1 | 140.07 | -31.23 | -52.08 | 54.63 | -0.35 | 2.84 | 187.91 | 0.0 | 0.0 | 97.16 | 0.0 | 12.21 | 34.78 | 0.0 | -64.96 | 281.49 | 10.42 | 46.52 | 413.44 | 6.87 | 9.38 | 15.18 | 166.49 | 144.31 | 296.67 | 27.82 | 87.93 | 0.01 | -3.9 | 8.14 |
| 23Q4 (17) | 217.96 | 24.82 | 21.43 | 826.01 | 6.1 | 2.59 | 110.53 | 9948.18 | 1.09 | 0 | 0 | 0 | 1830.9 | -2.28 | 3.74 | 35.15 | 120.79 | 149.29 | 1309.15 | -2.1 | 8.49 | 19.48 | -3.06 | 25.18 | 1035.39 | -4.17 | -7.34 | 134.39 | -15.09 | -5.26 | 203.69 | -39.1 | -39.26 | 54.82 | -0.44 | 5.81 | 187.91 | 0.0 | 0.0 | 97.16 | 0.0 | 12.21 | 34.78 | 0.0 | -64.96 | 254.93 | 17.76 | 37.61 | 386.87 | 11.03 | 4.25 | -22.83 | -199.56 | 34.36 | 232.1 | -3.06 | 54.25 | 0.01 | 3.58 | 12.81 |
| 23Q3 (16) | 174.62 | 9.81 | 19.85 | 778.49 | 14.05 | -21.52 | 1.1 | -98.48 | -99.06 | 0 | 0 | 0 | 1873.55 | 19.57 | -1.3 | 15.92 | -31.29 | -42.36 | 1337.19 | 24.09 | -3.92 | 20.10 | 24.55 | 15.26 | 1080.42 | 8.46 | -21.44 | 158.27 | 2.96 | 8.59 | 334.46 | 21.46 | -6.12 | 55.06 | -0.43 | 5.54 | 187.91 | 0.0 | 0.0 | 97.16 | 0.0 | 12.21 | 34.78 | 0.0 | -64.96 | 216.49 | 7.95 | 26.42 | 348.43 | 4.79 | -2.43 | 22.93 | 228.03 | 951.83 | 239.42 | 31.09 | 38.05 | 0.01 | -1.86 | 11.26 |
| 23Q2 (15) | 159.02 | 1.66 | 25.9 | 682.56 | -1.56 | -29.39 | 72.3 | -21.28 | 404.89 | 0 | 0 | 0 | 1566.9 | 8.25 | -21.28 | 23.17 | 238.25 | -20.02 | 1077.59 | 6.68 | -26.26 | 16.14 | 13.44 | -10.53 | 996.17 | -3.32 | -16.2 | 153.72 | 1.59 | 7.81 | 275.36 | -5.79 | -33.01 | 55.3 | 4.1 | 5.82 | 187.91 | 0.0 | 0.0 | 97.16 | 12.21 | 12.21 | 34.78 | -64.96 | -64.96 | 200.55 | 4.39 | 39.74 | 332.5 | -12.03 | 0.95 | -17.91 | 47.72 | 67.91 | 182.64 | 15.7 | 108.23 | 0.01 | 10.69 | 5.84 |
| 23Q1 (14) | 156.42 | -12.86 | 5.11 | 693.36 | -13.89 | -25.64 | 91.84 | -16.01 | 7617.65 | 0 | 0 | 0 | 1447.54 | -17.98 | -31.03 | 6.85 | -51.42 | -80.11 | 1010.15 | -16.29 | -32.79 | 14.23 | -8.61 | -23.21 | 1030.38 | -7.79 | 3.58 | 151.31 | 6.67 | -5.25 | 292.27 | -12.84 | -27.23 | 53.12 | 2.53 | 1.63 | 187.91 | 0.0 | 0.0 | 86.59 | 0.0 | 15.7 | 99.26 | 0.0 | 12.37 | 192.12 | 3.71 | -3.68 | 377.97 | 1.85 | 4.23 | -34.26 | 1.5 | 47.53 | 157.86 | 4.91 | 17.66 | 0.01 | 0.26 | -7.52 |
| 22Q4 (13) | 179.5 | 23.2 | 24.58 | 805.19 | -18.83 | -2.21 | 109.34 | -6.4 | 9088.24 | 0 | 0 | 0 | 1764.88 | -7.02 | -11.46 | 14.1 | -48.95 | -47.87 | 1206.67 | -13.3 | -10.21 | 15.57 | -10.74 | -9.83 | 1117.37 | -18.76 | 29.6 | 141.85 | -2.68 | -5.64 | 335.32 | -5.88 | 6.53 | 51.81 | -0.69 | -0.77 | 187.91 | 0.0 | 0.0 | 86.59 | 0.0 | 15.7 | 99.26 | 0.0 | 12.37 | 185.25 | 8.18 | 12.31 | 371.1 | 3.92 | 13.1 | -34.78 | -1695.41 | 64.96 | 150.47 | -13.24 | 129.06 | 0.01 | 2.16 | -9.68 |
| 22Q3 (12) | 145.7 | 15.35 | 36.85 | 992.01 | 2.62 | 16.94 | 116.82 | 715.78 | 43.73 | 0 | 0 | 0 | 1898.23 | -4.64 | -5.98 | 27.62 | -4.66 | -13.28 | 1391.75 | -4.76 | -1.75 | 17.44 | -3.32 | -9.11 | 1375.35 | 15.7 | 50.5 | 145.75 | 2.22 | 2.71 | 356.28 | -13.32 | 40.53 | 52.17 | -0.17 | -1.83 | 187.91 | 0.0 | 0.0 | 86.59 | 0.0 | 15.7 | 99.26 | 0.0 | 12.37 | 171.25 | 19.32 | 23.11 | 357.1 | 8.42 | 18.14 | 2.18 | 103.91 | 102.23 | 173.43 | 97.73 | 319.62 | 0.01 | -6.64 | -11.71 |
| 22Q2 (11) | 126.31 | -15.12 | 6.16 | 966.71 | 3.68 | 15.52 | 14.32 | 1103.36 | -77.71 | 0 | 0 | 0 | 1990.56 | -5.15 | -0.58 | 28.97 | -15.88 | -9.13 | 1461.26 | -2.78 | -2.77 | 18.04 | -2.64 | -15.22 | 1188.72 | 19.5 | 53.02 | 142.58 | -10.71 | 3.73 | 411.02 | 2.33 | 67.83 | 52.26 | -0.02 | -6.21 | 187.91 | 0.0 | 0.0 | 86.59 | 15.7 | 15.7 | 99.26 | 12.37 | 12.37 | 143.52 | -28.05 | 36.37 | 329.37 | -9.17 | 22.72 | -55.81 | 14.53 | 34.66 | 87.71 | -34.63 | 342.31 | 0.01 | -3.28 | 27.71 |
| 22Q1 (10) | 148.81 | 3.28 | 7.44 | 932.41 | 13.25 | 28.4 | 1.19 | 0.0 | -98.14 | 0 | 0 | 0 | 2098.65 | 5.28 | 18.49 | 34.44 | 27.32 | 42.37 | 1503.04 | 11.84 | 13.06 | 18.53 | 7.33 | -8.59 | 994.74 | 15.38 | 36.4 | 159.69 | 6.23 | 16.66 | 401.65 | 27.6 | 72.01 | 52.27 | 0.11 | -7.37 | 187.91 | 0.0 | 0.0 | 74.84 | 0.0 | 12.25 | 88.33 | 0.0 | 62.94 | 199.47 | 20.93 | 16.17 | 362.64 | 10.52 | 23.94 | -65.3 | 34.21 | 26.14 | 134.17 | 104.25 | 61.07 | 0.01 | -2.08 | 36.71 |
| 21Q4 (9) | 144.08 | 35.32 | 30.74 | 823.35 | -2.94 | 39.45 | 1.19 | -98.54 | -98.15 | 0 | 0 | 0 | 1993.42 | -1.26 | 25.34 | 27.05 | -15.07 | 29.61 | 1343.92 | -5.13 | 20.41 | 17.26 | -10.04 | -5.68 | 862.15 | -5.66 | 50.99 | 150.33 | 5.93 | 11.38 | 314.78 | 24.16 | 68.85 | 52.21 | -1.75 | -7.79 | 187.91 | 0.0 | 0.0 | 74.84 | 0.0 | 12.25 | 88.33 | 0.0 | 62.94 | 164.95 | 18.58 | 13.17 | 328.11 | 8.55 | 23.06 | -99.26 | -1.52 | -12.37 | 65.69 | 58.94 | 14.4 | 0.01 | -0.15 | 43.44 |
| 21Q3 (8) | 106.47 | -10.51 | -17.8 | 848.29 | 1.37 | 51.04 | 81.28 | 26.55 | 2877.29 | 0 | 0 | 0 | 2018.9 | 0.83 | 18.77 | 31.85 | -0.09 | 41.12 | 1416.52 | -5.75 | 24.79 | 19.19 | -9.82 | 0.84 | 913.86 | 17.64 | 61.11 | 141.91 | 3.24 | 25.28 | 253.52 | 3.52 | 2.86 | 53.14 | -4.63 | -6.28 | 187.91 | 0.0 | 0.0 | 74.84 | 0.0 | 12.25 | 88.33 | 0.0 | 62.94 | 139.1 | 32.17 | 11.45 | 302.26 | 12.62 | 23.02 | -97.77 | -14.47 | -32.03 | 41.33 | 108.42 | -18.58 | 0.01 | 35.05 | 45.34 |
| 21Q2 (7) | 118.98 | -14.09 | -5.94 | 836.85 | 15.24 | 25.49 | 64.23 | 0.16 | 0 | 0 | 0 | 0 | 2002.26 | 13.05 | 33.65 | 31.88 | 31.79 | 50.38 | 1502.88 | 13.04 | 34.79 | 21.28 | 4.98 | 0 | 776.85 | 6.52 | 11.07 | 137.45 | 0.41 | 22.91 | 244.9 | 4.88 | 32.33 | 55.72 | -1.26 | -1.95 | 187.91 | 0.0 | 0.0 | 74.84 | 12.25 | 12.25 | 88.33 | 62.94 | 62.94 | 105.24 | -38.71 | 3.49 | 268.4 | -8.27 | 20.59 | -85.41 | 3.39 | -45.65 | 19.83 | -76.19 | -53.94 | 0.01 | 3.54 | 12.27 |
| 21Q1 (6) | 138.5 | 25.68 | 4.7 | 726.2 | 23.0 | 11.86 | 64.13 | -0.11 | 0 | 0 | 0 | 0 | 1771.15 | 11.36 | 35.16 | 24.19 | 15.91 | 45.81 | 1329.46 | 19.12 | 22.38 | 20.27 | 10.75 | 0 | 729.3 | 27.72 | -10.55 | 136.89 | 1.42 | 40.04 | 233.5 | 25.25 | 40.65 | 56.43 | -0.34 | -0.72 | 187.91 | 0.0 | 0.0 | 66.67 | 0.0 | 10.73 | 54.21 | 0.0 | 108.26 | 171.71 | 17.81 | 9.5 | 292.59 | 9.74 | 20.38 | -88.41 | -0.09 | -70.15 | 83.3 | 45.07 | -20.55 | 0.01 | 2.73 | 8.83 |
| 20Q4 (5) | 110.2 | -14.92 | 10.28 | 590.41 | 5.12 | -14.3 | 64.2 | 2251.65 | 0 | 0 | 0 | 0 | 1590.44 | -6.44 | 9.1 | 20.87 | -7.53 | 20.29 | 1116.1 | -1.68 | -0.99 | 18.30 | -3.82 | 0 | 571.0 | 0.67 | -15.68 | 134.97 | 19.16 | 719.99 | 186.43 | -24.36 | 154.3 | 56.62 | -0.14 | 1.67 | 187.91 | 0.0 | 0.0 | 66.67 | 0.0 | 10.73 | 54.21 | 0.0 | 108.26 | 145.75 | 16.78 | 3.94 | 266.63 | 8.52 | 17.74 | -88.33 | -19.28 | -62.94 | 57.42 | 13.12 | -33.24 | 0.01 | 1.18 | 4.36 |
| 20Q3 (4) | 129.53 | 2.4 | 0.0 | 561.65 | -15.78 | 0.0 | 2.73 | 0 | 0.0 | 0 | 0 | 0.0 | 1699.87 | 13.47 | 0.0 | 22.57 | 6.46 | 0.0 | 1135.13 | 1.81 | 0.0 | 19.03 | 0 | 0.0 | 567.21 | -18.9 | 0.0 | 113.27 | 1.29 | 0.0 | 246.47 | 33.18 | 0.0 | 56.7 | -0.23 | 0.0 | 187.91 | 0.0 | 0.0 | 66.67 | 0.0 | 0.0 | 54.21 | 0.0 | 0.0 | 124.81 | 22.74 | 0.0 | 245.69 | 10.39 | 0.0 | -74.05 | -26.28 | 0.0 | 50.76 | 17.91 | 0.0 | 0.01 | 4.32 | 0.0 |
