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) | 672.85 | 15.93 | 377.37 | 9.3 | 286.16 | 184.99 | 0 | 0 | 5819.14 | -13.26 | 317.25 | -48.9 | 995.29 | -13.19 | 17.10 | 0.08 | 632.75 | -31.83 | 400.95 | 9.72 | 1018.53 | -26.09 | 695.69 | -4.48 | 438.54 | 0.4 | 185.85 | 47.7 | 29.6 | -71.45 | 925.74 | -5.42 | 1141.18 | -5.56 | -25.95 | 0 | 899.79 | -4.21 | 0.06 | 9.44 |
| 2022 (9) | 580.4 | -23.7 | 345.27 | 0.61 | 100.41 | -30.41 | 0 | 0 | 6708.73 | 17.7 | 620.9 | -2.84 | 1146.47 | -0.71 | 17.09 | -15.64 | 928.26 | 26.73 | 365.43 | -7.41 | 1377.99 | -13.62 | 728.35 | -4.14 | 436.8 | -0.92 | 125.83 | 99.73 | 103.67 | 8.34 | 978.83 | 29.73 | 1208.33 | 32.32 | -39.54 | 0 | 939.29 | 46.95 | 0.06 | 9.93 |
| 2021 (8) | 760.73 | 47.61 | 343.19 | 9.68 | 144.29 | 55.99 | 0 | 0 | 5699.97 | 19.5 | 639.08 | 131.61 | 1154.62 | 25.73 | 20.26 | 5.21 | 732.45 | 18.02 | 394.66 | 54.68 | 1595.3 | 5.29 | 759.8 | -4.75 | 440.87 | 1.31 | 63.0 | 61.5 | 95.69 | -11.79 | 754.5 | 134.81 | 913.19 | 94.79 | -115.32 | 0 | 639.18 | 183.29 | 0.05 | -20.55 |
| 2020 (7) | 515.38 | -14.29 | 312.91 | -16.2 | 92.5 | 72.48 | 0 | 0 | 4769.79 | 15.44 | 275.93 | 63.76 | 918.34 | 16.32 | 19.25 | 0.76 | 620.62 | 37.0 | 255.15 | 1.95 | 1515.13 | -12.03 | 797.65 | 1.52 | 435.16 | 0.49 | 39.01 | 77.0 | 108.48 | 57.15 | 321.32 | 43.1 | 468.81 | 48.54 | -95.69 | 0 | 225.63 | 94.39 | 0.07 | 6.89 |
| 2019 (6) | 601.31 | 16.72 | 373.39 | -13.69 | 53.63 | -50.25 | 0 | 0 | 4131.82 | 11.34 | 168.5 | -33.3 | 789.48 | -0.67 | 19.11 | -10.79 | 453.0 | -2.97 | 250.26 | 47.08 | 1722.38 | 19.52 | 785.67 | -2.06 | 433.05 | 0.2 | 22.04 | 0 | 69.03 | 105.81 | 224.55 | 1.89 | 315.61 | 24.29 | -108.48 | 0 | 116.07 | -23.32 | 0.06 | -21.95 |
| 2018 (5) | 515.18 | 0 | 432.63 | 0 | 107.79 | 0 | 0 | 0 | 3710.92 | 0 | 252.62 | 0 | 794.81 | 0 | 21.42 | 0 | 466.88 | 0 | 170.15 | 0 | 1441.05 | 0 | 802.16 | 0 | 432.17 | 0 | 0 | 0 | 33.54 | 0 | 220.39 | 0 | 253.93 | 0 | -69.03 | 0 | 151.36 | 0 | 0.08 | 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) | 717.11 | 8.37 | 14.17 | 391.8 | 2.73 | -24.21 | 235.31 | 26.13 | -2.84 | 15.0 | 0.0 | 0 | 1601.05 | 14.17 | 3.85 | 96.39 | 23.85 | 9.83 | 1140.61 | 11.44 | -0.01 | 19.21 | 10.32 | 0.83 | 689.86 | 8.66 | -10.35 | 414.92 | -1.67 | 3.41 | 1250.76 | 17.56 | 6.08 | 680.38 | -0.38 | -3.54 | 441.21 | 0.5 | 0.72 | 218.17 | 0.0 | 17.39 | 27.92 | 0.0 | -5.68 | 897.85 | 12.02 | 7.54 | 1143.95 | 9.2 | 8.91 | 46.03 | -52.81 | -6.63 | 943.88 | 4.98 | 6.75 | 0.07 | 0.17 | 3.1 |
| 24Q2 (19) | 661.73 | -11.89 | 11.49 | 381.39 | -11.37 | 50.93 | 186.56 | 32.55 | 2.56 | 15.0 | 0.0 | 0 | 1402.38 | 5.6 | 2.91 | 77.83 | 36.98 | 0.56 | 1023.54 | 5.23 | 3.73 | 17.41 | 4.52 | 11.75 | 634.89 | 0.36 | -18.15 | 421.97 | 1.49 | 9.14 | 1063.9 | -8.45 | -13.98 | 683.0 | -0.99 | -4.2 | 439.02 | -0.06 | 0.32 | 218.17 | 17.39 | 17.39 | 27.92 | -5.68 | -5.68 | 801.52 | 6.36 | 7.78 | 1047.61 | 8.11 | 9.23 | 97.55 | 47.22 | 474.47 | 899.07 | 9.66 | 25.29 | 0.07 | -3.73 | 3.34 |
| 24Q1 (18) | 751.05 | 11.62 | 21.03 | 430.32 | 14.03 | 30.78 | 140.75 | -50.81 | 17.3 | 15.0 | 0 | 0 | 1328.03 | -17.3 | 1.46 | 56.82 | -39.5 | -2.32 | 972.64 | -2.28 | 6.28 | 16.66 | -2.6 | 19.67 | 632.59 | -0.03 | -26.16 | 415.76 | 3.69 | 11.49 | 1162.07 | 14.09 | -7.47 | 689.86 | -0.84 | -4.32 | 439.29 | 0.17 | 0.43 | 185.85 | 0.0 | 47.7 | 29.6 | 0.0 | -71.45 | 753.58 | -18.6 | 15.55 | 969.02 | -15.09 | 9.91 | 66.26 | 355.34 | 324.69 | 819.84 | -8.89 | 31.66 | 0.07 | 6.37 | 3.02 |
| 23Q4 (17) | 672.85 | 7.12 | 15.93 | 377.37 | -27.0 | 9.3 | 286.16 | 18.16 | 184.99 | 0 | 0 | 0 | 1605.81 | 4.16 | -9.49 | 93.92 | 7.02 | -40.29 | 995.29 | -12.75 | -13.19 | 17.10 | -10.23 | 0.08 | 632.75 | -17.77 | -31.83 | 400.95 | -0.07 | 9.72 | 1018.53 | -13.62 | -26.09 | 695.69 | -1.37 | -4.48 | 438.54 | 0.11 | 0.4 | 185.85 | 0.0 | 47.7 | 29.6 | 0.0 | -71.45 | 925.74 | 10.88 | -5.42 | 1141.18 | 8.65 | -5.56 | -25.95 | -152.64 | 34.37 | 899.79 | 1.76 | -4.21 | 0.06 | 0.51 | 9.44 |
| 23Q3 (16) | 628.12 | 5.83 | 19.97 | 516.94 | 104.57 | -25.54 | 242.19 | 33.14 | 196.91 | 0 | 0 | 0 | 1541.67 | 13.13 | -18.27 | 87.76 | 13.39 | -49.75 | 1140.78 | 15.61 | -18.62 | 19.05 | 22.27 | -9.43 | 769.53 | -0.79 | -24.02 | 401.22 | 3.78 | 10.61 | 1179.11 | -4.67 | -6.89 | 705.38 | -1.07 | -4.15 | 438.05 | 0.09 | 0.37 | 185.85 | 0.0 | 47.7 | 29.6 | 0.0 | -71.45 | 834.92 | 12.27 | 2.75 | 1050.36 | 9.52 | 0.8 | 49.3 | 289.25 | 164433.33 | 884.22 | 23.22 | 8.82 | 0.06 | 0.41 | 12.16 |
| 23Q2 (15) | 593.51 | -4.36 | -18.53 | 252.69 | -23.2 | -53.09 | 181.91 | 51.6 | 53.71 | 0 | 0 | 0 | 1362.75 | 4.11 | -15.06 | 77.4 | 33.06 | -51.59 | 986.71 | 7.82 | -15.39 | 15.58 | 11.94 | -16.03 | 775.68 | -9.45 | -18.06 | 386.62 | 3.67 | 5.13 | 1236.86 | -1.52 | -7.41 | 712.98 | -1.11 | -4.04 | 437.64 | 0.06 | 0.38 | 185.85 | 47.7 | 47.7 | 29.6 | -71.45 | -71.45 | 743.65 | 14.03 | 16.23 | 959.09 | 8.78 | 10.33 | -26.05 | 11.66 | 66.34 | 717.6 | 15.24 | 27.59 | 0.06 | -4.03 | 15.15 |
| 23Q1 (14) | 620.56 | 6.92 | -26.5 | 329.04 | -4.7 | -23.72 | 119.99 | 19.5 | 10.85 | 0 | 0 | 0 | 1308.91 | -26.22 | -9.35 | 58.17 | -63.02 | -54.93 | 915.14 | -20.18 | -14.12 | 13.92 | -18.54 | -22.28 | 856.67 | -7.71 | -0.62 | 372.92 | 2.05 | -6.25 | 1255.89 | -8.86 | -17.41 | 721.01 | -1.01 | -4.17 | 437.39 | 0.14 | 0.37 | 125.83 | 0.0 | 99.73 | 103.67 | 0.0 | 8.34 | 652.18 | -33.37 | 18.38 | 881.68 | -27.03 | 24.25 | -29.49 | 25.42 | 52.23 | 622.69 | -33.71 | 27.29 | 0.07 | 13.0 | 12.86 |
| 22Q4 (13) | 580.4 | 10.85 | -23.7 | 345.27 | -50.27 | 0.61 | 100.41 | 23.1 | -30.41 | 0 | 0 | 0 | 1774.17 | -5.94 | 2.59 | 157.3 | -9.93 | -49.12 | 1146.47 | -18.21 | -0.71 | 17.09 | -18.76 | -15.64 | 928.26 | -8.35 | 26.73 | 365.43 | 0.74 | -7.41 | 1377.99 | 8.82 | -13.62 | 728.35 | -1.03 | -4.14 | 436.8 | 0.08 | -0.92 | 125.83 | 0.0 | 99.73 | 103.67 | 0.0 | 8.34 | 978.83 | 20.46 | 29.73 | 1208.33 | 15.96 | 32.32 | -39.54 | -131700.0 | 65.71 | 939.29 | 15.6 | 46.95 | 0.06 | 3.0 | 9.93 |
| 22Q3 (12) | 523.58 | -28.13 | -1.99 | 694.28 | 28.9 | 133.27 | 81.57 | -31.08 | 24.74 | 0 | 0 | 0 | 1886.26 | 17.57 | 25.2 | 174.65 | 9.24 | 23.2 | 1401.78 | 20.2 | 29.61 | 21.04 | 13.36 | 6.18 | 1012.87 | 7.0 | 30.14 | 362.74 | -1.36 | -3.15 | 1266.34 | -5.2 | -29.88 | 735.9 | -0.96 | -4.78 | 436.43 | 0.1 | -0.55 | 125.83 | 0.0 | 99.73 | 103.67 | 0.0 | 8.34 | 812.56 | 27.0 | 75.7 | 1042.06 | 19.87 | 67.76 | -0.03 | 99.96 | 99.97 | 812.53 | 44.47 | 130.96 | 0.06 | 3.08 | -9.36 |
| 22Q2 (11) | 728.46 | -13.72 | 37.48 | 538.63 | 24.88 | 54.13 | 118.35 | 9.33 | 98.81 | 0 | 0 | 0 | 1604.39 | 11.11 | 26.4 | 159.88 | 23.87 | 54.65 | 1166.17 | 9.44 | 31.56 | 18.56 | 3.6 | 8.54 | 946.61 | 9.81 | 24.77 | 367.74 | -7.56 | 34.24 | 1335.82 | -12.15 | -11.24 | 743.0 | -1.24 | -5.05 | 435.99 | 0.05 | -0.54 | 125.83 | 99.73 | 222.56 | 103.67 | 8.34 | -4.43 | 639.82 | 16.14 | 24.63 | 869.32 | 22.51 | 31.54 | -77.4 | -25.38 | 26.81 | 562.42 | 14.97 | 37.97 | 0.05 | -5.94 | -9.96 |
| 22Q1 (10) | 844.26 | 10.98 | 14.42 | 431.33 | 25.68 | 13.86 | 108.25 | -24.98 | 73.14 | 0 | 0 | 0 | 1443.91 | -16.51 | 20.86 | 129.07 | -58.25 | 52.26 | 1065.6 | -7.71 | 30.39 | 17.91 | -11.58 | 9.38 | 862.01 | 17.69 | 28.75 | 397.8 | 0.8 | 48.1 | 1520.61 | -4.68 | -8.98 | 752.36 | -0.98 | -4.53 | 435.76 | -1.16 | -0.51 | 63.0 | 0.0 | 61.5 | 95.69 | 0.0 | -11.79 | 550.91 | -26.98 | 35.6 | 709.6 | -22.29 | 28.14 | -61.73 | 46.47 | 30.51 | 489.18 | -23.47 | 54.1 | 0.06 | 10.07 | -12.08 |
| 21Q4 (9) | 760.73 | 42.41 | 47.61 | 343.19 | 15.31 | 9.68 | 144.29 | 120.66 | 55.99 | 0 | 0 | 0 | 1729.36 | 14.78 | 16.16 | 309.16 | 118.09 | 207.81 | 1154.62 | 6.76 | 25.73 | 20.26 | 2.25 | 5.21 | 732.45 | -5.89 | 18.02 | 394.66 | 5.37 | 54.68 | 1595.3 | -11.66 | 5.29 | 759.8 | -1.69 | -4.75 | 440.87 | 0.46 | 1.31 | 63.0 | 0.0 | 61.5 | 95.69 | 0.0 | -11.79 | 754.5 | 63.15 | 134.81 | 913.19 | 47.02 | 94.79 | -115.32 | -4.21 | -20.51 | 639.18 | 81.69 | 183.29 | 0.05 | -15.06 | -20.55 |
| 21Q3 (8) | 534.19 | 0.82 | -4.29 | 297.63 | -14.83 | -3.11 | 65.39 | 9.84 | -49.47 | 0 | 0 | 0 | 1506.65 | 18.7 | 22.3 | 141.76 | 37.13 | 111.17 | 1081.56 | 22.01 | 24.72 | 19.81 | 15.87 | 1.46 | 778.3 | 2.58 | 23.64 | 374.54 | 36.72 | 64.19 | 1805.95 | 20.0 | 9.83 | 772.83 | -1.24 | 1.18 | 438.86 | 0.12 | 1.15 | 63.0 | 61.5 | 61.5 | 95.69 | -11.79 | -11.79 | 462.46 | -9.92 | 101.37 | 621.15 | -6.01 | 64.7 | -110.66 | -4.64 | 12.41 | 351.8 | -13.7 | 240.5 | 0.06 | 2.39 | 12.82 |
| 21Q2 (7) | 529.87 | -28.19 | -8.99 | 349.46 | -7.75 | -17.41 | 59.53 | -4.78 | -47.62 | 0 | 0 | 0 | 1269.26 | 6.24 | 18.02 | 103.38 | 21.95 | 49.01 | 886.43 | 8.46 | 20.17 | 17.10 | 4.41 | 0 | 758.69 | 13.32 | 49.79 | 273.95 | 1.99 | 26.65 | 1504.96 | -9.92 | -2.77 | 782.54 | -0.71 | 1.43 | 438.35 | 0.08 | 1.04 | 39.01 | 0.0 | 0.0 | 108.48 | 0.0 | 0.0 | 513.38 | 26.36 | 170.48 | 660.87 | 19.34 | 95.94 | -105.75 | -19.05 | 25.76 | 407.63 | 28.41 | 760.89 | 0.06 | -8.15 | -3.6 |
| 21Q1 (6) | 737.83 | 43.16 | -0.06 | 378.81 | 21.06 | -26.62 | 62.52 | -32.41 | -54.45 | 0 | 0 | 0 | 1194.7 | -19.75 | 22.71 | 84.77 | -15.6 | 117.41 | 817.26 | -11.01 | 11.08 | 16.37 | -14.95 | 0 | 669.5 | 7.88 | 33.83 | 268.6 | 5.27 | 13.25 | 1670.6 | 10.26 | 2.09 | 788.1 | -1.2 | 1.11 | 437.98 | 0.65 | 1.04 | 39.01 | 0.0 | 77.0 | 108.48 | 0.0 | 57.15 | 406.27 | 26.44 | 54.15 | 553.76 | 18.12 | 56.16 | -88.83 | 7.17 | 27.56 | 317.44 | 40.69 | 125.26 | 0.07 | -0.53 | 4.25 |
| 20Q4 (5) | 515.38 | -7.66 | -14.29 | 312.91 | 1.86 | -16.2 | 92.5 | -28.52 | 72.48 | 0 | 0 | 0 | 1488.77 | 20.85 | 28.32 | 100.44 | 49.62 | 57.36 | 918.34 | 5.9 | 16.32 | 19.25 | -1.39 | 0 | 620.62 | -1.41 | 37.0 | 255.15 | 11.85 | 1.95 | 1515.13 | -7.86 | -12.03 | 797.65 | 4.43 | 1.52 | 435.16 | 0.3 | 0.49 | 39.01 | 0.0 | 77.0 | 108.48 | 0.0 | 57.15 | 321.32 | 39.91 | 43.1 | 468.81 | 24.3 | 48.54 | -95.69 | 24.26 | 11.79 | 225.63 | 118.38 | 94.39 | 0.07 | 20.61 | 6.89 |
| 20Q3 (4) | 558.14 | -4.14 | 0.0 | 307.19 | -27.4 | 0.0 | 129.4 | 13.85 | 0.0 | 0 | 0 | 0.0 | 1231.95 | 14.55 | 0.0 | 67.13 | -3.24 | 0.0 | 867.18 | 17.56 | 0.0 | 19.53 | 0 | 0.0 | 629.48 | 24.28 | 0.0 | 228.12 | 5.46 | 0.0 | 1644.3 | 6.23 | 0.0 | 763.83 | -1.0 | 0.0 | 433.85 | 0.0 | 0.0 | 39.01 | 0.0 | 0.0 | 108.48 | 0.0 | 0.0 | 229.66 | 21.0 | 0.0 | 377.15 | 11.82 | 0.0 | -126.34 | 11.31 | 0.0 | 103.32 | 118.2 | 0.0 | 0.06 | -12.51 | 0.0 |
