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) | 308.28 | -64.24 | 318.11 | 224.73 | 156.16 | 44517.14 | 0 | 0 | 819.66 | 0.12 | 98.44 | 12.94 | 122.28 | 7.85 | 14.92 | 7.72 | 125.56 | 16.37 | 14.95 | -40.39 | 171.69 | -60.66 | 56.95 | -20.07 | 58.62 | 0.0 | 33.96 | 67.21 | 61.88 | 13.77 | 101.8 | 32.76 | 197.64 | 30.56 | -64.57 | 0 | 37.23 | 119.78 | 0.61 | 15.16 |
| 2022 (9) | 862.15 | 28.45 | 97.96 | 26.25 | 0.35 | 9.38 | 0 | 0 | 818.71 | 18.93 | 87.16 | 27.97 | 113.38 | 14.65 | 13.85 | -3.59 | 107.9 | 24.8 | 25.08 | -63.97 | 436.48 | -5.37 | 71.25 | 135.54 | 58.62 | 0.0 | 20.31 | 51.23 | 54.39 | 308.95 | 76.68 | 7.46 | 151.38 | 54.31 | -59.74 | 0 | 16.94 | -0.18 | 0.53 | 17.5 |
| 2021 (8) | 671.18 | 181.85 | 77.59 | -27.96 | 0.32 | -3.03 | 0 | 0 | 688.41 | 12.12 | 68.11 | 7.67 | 98.89 | 17.63 | 14.36 | 4.91 | 86.46 | 9.04 | 69.6 | -2.78 | 461.24 | 4301.15 | 30.25 | 8.15 | 58.62 | 0.0 | 13.43 | 86.27 | 13.3 | 0.0 | 71.36 | 71.5 | 98.1 | 57.89 | -54.39 | 0 | 16.97 | 121.83 | 0.45 | 4.59 |
| 2020 (7) | 238.13 | -31.77 | 107.71 | -6.05 | 0.33 | 0 | 0 | 0 | 613.97 | -6.28 | 63.26 | 181.41 | 84.07 | -1.18 | 13.69 | 5.44 | 79.29 | 7.18 | 71.59 | 120.34 | 10.48 | 0 | 27.97 | -13.35 | 58.62 | 0.0 | 7.21 | 56.06 | 13.3 | 159.26 | 41.61 | 60.59 | 62.13 | 74.18 | -33.96 | 0 | 7.65 | 0 | 0.43 | -4.07 |
| 2019 (6) | 349.01 | -5.24 | 114.65 | 22.82 | 0 | 0 | 0 | 0 | 655.1 | -5.39 | 22.48 | 15.22 | 85.07 | -13.91 | 12.99 | -9.0 | 73.98 | -6.13 | 32.49 | 59.11 | 0 | 0 | 32.28 | -11.54 | 58.62 | -0.02 | 4.62 | 48.08 | 5.13 | 0.0 | 25.91 | 71.82 | 35.67 | 52.89 | -38.31 | 0 | -12.4 | 0 | 0.45 | 2.84 |
| 2018 (5) | 368.29 | 81.04 | 93.35 | -32.12 | 0.08 | -98.72 | 0 | 0 | 692.39 | 16.62 | 19.51 | 88.32 | 98.81 | 11.9 | 14.27 | -4.05 | 78.81 | -21.57 | 20.42 | 20.47 | 20.4 | -59.48 | 36.49 | -7.36 | 58.63 | -0.98 | 3.12 | 0.0 | 5.13 | 0.0 | 15.08 | 0 | 23.33 | 360.16 | -30.71 | 0 | -15.63 | 0 | 0.44 | 15.51 |
| 2017 (4) | 203.43 | 119.47 | 137.53 | -16.47 | 6.24 | -52.66 | 0 | 0 | 593.71 | 87.89 | 10.36 | 0 | 88.3 | 3.15 | 14.87 | -45.1 | 100.48 | 3.5 | 16.95 | 42.44 | 50.34 | -69.22 | 39.39 | -11.2 | 59.21 | 2.09 | 3.12 | 0.0 | 5.13 | 0.0 | -3.18 | 0 | 5.07 | 0 | -33.23 | 0 | -36.41 | 0 | 0.38 | 63.48 |
| 2016 (3) | 92.69 | 57.05 | 164.65 | 530.84 | 13.18 | 1896.97 | 0 | 0 | 315.99 | 11.78 | -15.89 | 0 | 85.6 | 37.98 | 27.09 | 23.44 | 97.08 | 68.86 | 11.9 | -25.95 | 163.57 | 542.46 | 44.36 | 531.91 | 58.0 | 0.0 | 3.12 | 20.0 | 5.13 | 0.0 | -15.66 | 0 | -7.41 | 0 | -28.13 | 0 | -43.79 | 0 | 0.23 | 18.95 |
| 2015 (2) | 59.02 | 9.48 | 26.1 | -7.41 | 0.66 | -90.1 | 0 | 0 | 282.69 | 1.61 | 5.35 | -52.57 | 62.04 | 23.61 | 21.95 | 21.65 | 57.49 | 24.79 | 16.07 | -19.85 | 25.46 | -33.16 | 7.02 | 1.15 | 58.0 | 0.0 | 2.6 | 18.18 | 5.13 | 220.62 | 5.2 | 32.65 | 12.92 | 67.14 | -25.51 | 0 | -20.31 | 0 | 0.20 | 515.71 |
| 2014 (1) | 53.91 | 46.41 | 28.19 | 17.02 | 6.67 | 299.4 | 0 | 0 | 278.21 | 25.24 | 11.28 | 282.37 | 50.19 | 23.5 | 18.04 | -1.39 | 46.07 | 4.33 | 20.05 | 35.84 | 38.09 | -12.9 | 6.94 | 5.63 | 58.0 | 10.88 | 2.2 | 2.8 | 1.6 | 56.86 | 3.92 | 512.5 | 7.73 | 102.89 | -26.71 | 0 | -22.79 | 0 | 0.03 | -71.44 |
| 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) | 563.31 | 11.86 | 83.16 | 475.98 | 11.79 | 98.23 | 24.12 | -73.81 | -83.81 | 0 | 0 | 0 | 201.24 | 1.15 | 2.67 | 13.24 | -19.56 | -50.85 | 123.71 | -1.19 | 12.18 | 15.30 | -1.83 | 13.81 | 148.03 | 6.15 | 35.65 | 15.23 | -3.18 | -53.3 | 337.73 | 2.77 | 109.77 | 56.91 | 0.51 | -18.29 | 148.25 | 152.9 | 152.9 | 39.13 | 0.0 | 34.7 | 64.53 | 0.0 | 8.02 | 113.73 | 13.19 | 8.77 | 217.39 | 6.49 | 12.43 | -54.11 | 5.1 | 6.58 | 59.62 | 37.18 | 27.83 | 0.58 | -7.66 | 7.41 |
| 24Q2 (19) | 503.6 | 23.05 | -7.92 | 425.77 | 49.01 | 188.6 | 92.11 | -41.41 | -23.96 | 0 | 0 | 0 | 198.96 | 1.04 | -2.08 | 16.46 | -13.46 | -32.32 | 125.2 | 0.94 | 8.45 | 15.59 | 1.47 | 13.48 | 139.45 | 1.29 | 28.01 | 15.73 | 2.74 | -46.22 | 328.64 | 2.41 | 38.84 | 56.62 | -1.12 | -18.54 | 58.62 | 0.0 | 0.0 | 39.13 | 15.22 | 34.7 | 64.53 | 4.28 | 8.02 | 100.48 | -17.38 | 29.43 | 204.14 | -6.12 | 22.67 | -57.02 | -1.62 | 7.85 | 43.46 | -33.65 | 175.94 | 0.62 | 3.14 | 16.49 |
| 24Q1 (18) | 409.25 | 32.75 | -46.62 | 285.73 | -10.18 | 145.81 | 157.22 | 0.68 | 6981.98 | 0 | 0 | 0 | 196.92 | -6.86 | -5.8 | 19.02 | -15.39 | -22.96 | 124.03 | 1.43 | 9.77 | 15.36 | 2.95 | 14.19 | 137.68 | 9.65 | 25.23 | 15.31 | 2.41 | -43.55 | 320.92 | 86.92 | -30.42 | 57.26 | 0.54 | -18.21 | 58.62 | 0.0 | 0.0 | 33.96 | 0.0 | 67.21 | 61.88 | 0.0 | 13.77 | 121.61 | 19.46 | 19.95 | 217.45 | 10.02 | 23.5 | -56.11 | 13.1 | 13.38 | 65.5 | 75.93 | 78.96 | 0.61 | -1.28 | 14.46 |
| 23Q4 (17) | 308.28 | 0.24 | -64.24 | 318.11 | 32.49 | 224.73 | 156.16 | 4.81 | 44517.14 | 0 | 0 | 0 | 211.43 | 7.87 | -0.29 | 22.48 | -16.56 | -11.32 | 122.28 | 10.88 | 7.85 | 14.92 | 10.97 | 7.72 | 125.56 | 15.06 | 16.37 | 14.95 | -54.16 | -40.39 | 171.69 | 6.64 | -60.66 | 56.95 | -18.23 | -20.07 | 58.62 | 0.0 | 0.0 | 33.96 | 16.9 | 67.21 | 61.88 | 3.58 | 13.77 | 101.8 | -2.64 | 32.76 | 197.64 | 2.21 | 30.56 | -64.57 | -11.48 | -8.09 | 37.23 | -20.18 | 119.78 | 0.61 | 14.25 | 15.16 |
| 23Q3 (16) | 307.55 | -43.77 | -62.88 | 240.11 | 62.75 | 153.98 | 149.0 | 23.0 | 40170.27 | 0 | 0 | 0 | 196.01 | -3.53 | -9.36 | 26.94 | 10.77 | -12.96 | 110.28 | -4.47 | -7.05 | 13.44 | -2.11 | -10.76 | 109.13 | 0.17 | 7.87 | 32.61 | 11.49 | 35.31 | 161.0 | -31.98 | -64.02 | 69.65 | 0.2 | -3.65 | 58.62 | 0.0 | 0.0 | 29.05 | 0.0 | 43.03 | 59.74 | 0.0 | 9.84 | 104.56 | 34.69 | 60.94 | 193.36 | 16.19 | 38.44 | -57.92 | 6.4 | 11.9 | 46.64 | 196.13 | 6157.14 | 0.54 | 0.14 | 1.43 |
| 23Q2 (15) | 546.92 | -28.66 | -31.48 | 147.53 | 26.92 | 65.97 | 121.14 | 5356.76 | 35529.41 | 0 | 0 | 0 | 203.18 | -2.8 | 0.23 | 24.32 | -1.5 | 33.55 | 115.44 | 2.17 | -7.17 | 13.73 | 2.11 | -17.56 | 108.94 | -0.91 | 11.77 | 29.25 | 7.85 | 12.85 | 236.71 | -48.68 | -48.79 | 69.51 | -0.71 | -3.39 | 58.62 | 0.0 | 0.0 | 29.05 | 43.03 | 43.03 | 59.74 | 9.84 | 9.84 | 77.63 | -23.43 | 128.19 | 166.42 | -5.49 | 53.07 | -61.88 | 4.48 | 9.33 | 15.75 | -56.97 | 146.01 | 0.54 | 1.34 | -0.71 |
| 23Q1 (14) | 766.67 | -11.07 | 7.51 | 116.24 | 18.66 | 37.4 | 2.22 | 534.29 | 572.73 | 0 | 0 | 0 | 209.04 | -1.42 | 11.38 | 24.69 | -2.6 | 95.18 | 112.99 | -0.34 | 5.36 | 13.45 | -2.88 | -10.25 | 109.94 | 1.89 | 20.23 | 27.12 | 8.13 | -58.12 | 461.2 | 5.66 | -0.05 | 70.01 | -1.74 | 132.28 | 58.62 | 0.0 | 0.0 | 20.31 | 0.0 | 51.23 | 54.39 | 0.0 | 308.95 | 101.38 | 32.21 | 20.66 | 176.08 | 16.32 | 58.99 | -64.78 | -8.44 | -14.45 | 36.6 | 116.06 | 33.48 | 0.53 | -0.68 | 16.47 |
| 22Q4 (13) | 862.15 | 4.06 | 28.45 | 97.96 | 3.62 | 26.25 | 0.35 | -5.41 | 9.38 | 0 | 0 | 0 | 212.05 | -1.95 | 17.26 | 25.35 | -18.09 | 80.68 | 113.38 | -4.43 | 14.65 | 13.85 | -8.08 | -3.59 | 107.9 | 6.65 | 24.8 | 25.08 | 4.07 | -63.97 | 436.48 | -2.47 | -5.37 | 71.25 | -1.44 | 135.54 | 58.62 | 0.0 | 0.0 | 20.31 | 0.0 | 51.23 | 54.39 | 0.0 | 308.95 | 76.68 | 18.02 | 7.46 | 151.38 | 8.38 | 54.31 | -59.74 | 9.13 | -9.84 | 16.94 | 2300.0 | -0.18 | 0.53 | 0.64 | 17.5 |
| 22Q3 (12) | 828.48 | 3.8 | 40.03 | 94.54 | 6.36 | 12.72 | 0.37 | 8.82 | 15.62 | 0 | 0 | 0 | 216.26 | 6.68 | 23.42 | 30.95 | 69.96 | 69.31 | 118.64 | -4.6 | 18.69 | 15.07 | -9.57 | 0.16 | 101.17 | 3.8 | 25.09 | 24.1 | -7.02 | -62.85 | 447.53 | -3.18 | -3.12 | 72.29 | 0.47 | 128.98 | 58.62 | 0.0 | 0.0 | 20.31 | 0.0 | 51.23 | 54.39 | 0.0 | 308.95 | 64.97 | 90.98 | 13.5 | 139.67 | 28.47 | 66.33 | -65.74 | 3.68 | -18.24 | -0.77 | 97.75 | -146.95 | 0.53 | -1.98 | 15.39 |
| 22Q2 (11) | 798.16 | 11.93 | 61.01 | 88.89 | 5.07 | -29.33 | 0.34 | 3.03 | 6.25 | 0 | 0 | 0 | 202.71 | 8.0 | 17.97 | 18.21 | 43.95 | -14.06 | 124.36 | 15.96 | 24.76 | 16.66 | 11.17 | 7.5 | 97.47 | 6.59 | 22.68 | 25.92 | -59.98 | -64.71 | 462.24 | 0.18 | 38.03 | 71.95 | 138.72 | 180.18 | 58.62 | 0.0 | 0.0 | 20.31 | 51.23 | 51.23 | 54.39 | 308.95 | 308.95 | 34.02 | -59.51 | -12.66 | 108.72 | -1.83 | 65.5 | -68.25 | -20.58 | -42.04 | -34.23 | -224.84 | -276.15 | 0.54 | 18.87 | 21.89 |
| 22Q1 (10) | 713.12 | 6.25 | 428.82 | 84.6 | 9.03 | -49.19 | 0.33 | 3.12 | 0.0 | 0 | 0 | 0 | 187.69 | 3.79 | 16.93 | 12.65 | -9.84 | -13.42 | 107.24 | 8.44 | 9.56 | 14.99 | 4.33 | -4.81 | 91.44 | 5.76 | 17.74 | 64.76 | -6.95 | -8.65 | 461.42 | 0.04 | 4294.48 | 30.14 | -0.36 | 11.92 | 58.62 | 0.0 | 0.0 | 13.43 | 0.0 | 86.27 | 13.3 | 0.0 | 0.0 | 84.02 | 17.74 | 49.45 | 110.75 | 12.9 | 44.32 | -56.6 | -4.06 | -23.88 | 27.42 | 61.58 | 160.4 | 0.45 | 0.2 | 4.65 |
| 21Q4 (9) | 671.18 | 13.45 | 181.85 | 77.59 | -7.49 | -27.96 | 0.32 | 0.0 | -3.03 | 0 | 0 | 0 | 180.84 | 3.21 | 15.16 | 14.03 | -23.25 | -20.01 | 98.89 | -1.07 | 17.63 | 14.36 | -4.49 | 4.91 | 86.46 | 6.9 | 9.04 | 69.6 | 7.29 | -2.78 | 461.24 | -0.15 | 4301.15 | 30.25 | -4.18 | 8.15 | 58.62 | 0.0 | 0.0 | 13.43 | 0.0 | 86.27 | 13.3 | 0.0 | 0.0 | 71.36 | 24.67 | 71.5 | 98.1 | 16.83 | 57.89 | -54.39 | 2.18 | -60.16 | 16.97 | 934.76 | 121.83 | 0.45 | -1.17 | 4.59 |
| 21Q3 (8) | 591.63 | 19.35 | 104.92 | 83.87 | -33.32 | -43.57 | 0.32 | 0.0 | -3.03 | 0 | 0 | 0 | 175.22 | 1.97 | 13.93 | 18.28 | -13.73 | 9.33 | 99.96 | 0.28 | 14.66 | 15.04 | -2.95 | 5.13 | 80.88 | 1.8 | -0.61 | 64.87 | -11.68 | 1.65 | 461.94 | 37.94 | 3508.91 | 31.57 | 22.94 | 8.34 | 58.62 | 0.0 | 0.0 | 13.43 | 0.0 | 86.27 | 13.3 | 0.0 | 0.0 | 57.24 | 46.96 | 25.17 | 83.97 | 27.83 | 26.77 | -55.6 | -15.71 | -28.76 | 1.64 | 118.02 | -35.69 | 0.46 | 3.55 | 6.28 |
| 21Q2 (7) | 495.71 | 267.6 | 78.96 | 125.78 | -24.46 | 110.97 | 0.32 | -3.03 | -5.88 | 0 | 0 | 0 | 171.83 | 7.05 | 14.26 | 21.19 | 45.04 | 39.78 | 99.68 | 1.84 | 14.0 | 15.50 | -1.56 | 0 | 79.45 | 2.3 | 2.93 | 73.45 | 3.61 | 127.05 | 334.88 | 3089.33 | 2452.44 | 25.68 | -4.64 | -15.11 | 58.62 | 0.0 | 0.0 | 13.43 | 86.27 | 86.27 | 13.3 | 0.0 | 0.0 | 38.95 | -30.72 | 34.26 | 65.69 | -14.4 | 32.63 | -48.05 | -5.17 | -10.38 | -9.1 | -186.42 | 37.33 | 0.44 | 2.05 | 3.8 |
| 21Q1 (6) | 134.85 | -43.37 | -54.67 | 166.5 | 54.58 | 49.14 | 0.33 | 0.0 | 0 | 0 | 0 | 0 | 160.52 | 2.22 | 5.07 | 14.61 | -16.7 | 5.56 | 97.88 | 16.43 | 7.45 | 15.74 | 14.98 | 0 | 77.66 | -2.06 | 7.77 | 70.89 | -0.98 | 122.92 | 10.5 | 0.19 | 0 | 26.93 | -3.72 | -14.7 | 58.62 | 0.0 | 0.0 | 7.21 | 0.0 | 56.06 | 13.3 | 0.0 | 159.26 | 56.22 | 35.11 | 128.44 | 76.74 | 23.52 | 123.34 | -45.69 | -34.54 | -7.38 | 10.53 | 37.65 | 158.7 | 0.43 | 0.15 | 3.25 |
| 20Q4 (5) | 238.13 | -17.52 | -31.77 | 107.71 | -27.53 | -6.05 | 0.33 | 0.0 | 0 | 0 | 0 | 0 | 157.03 | 2.11 | 3.02 | 17.54 | 4.9 | 61.66 | 84.07 | -3.57 | -1.18 | 13.69 | -4.29 | 0 | 79.29 | -2.57 | 7.18 | 71.59 | 12.17 | 120.34 | 10.48 | -18.12 | 0 | 27.97 | -4.02 | -13.35 | 58.62 | 0.0 | 0.0 | 7.21 | 0.0 | 56.06 | 13.3 | 0.0 | 159.26 | 41.61 | -9.01 | 60.59 | 62.13 | -6.2 | 74.18 | -33.96 | 21.35 | 11.35 | 7.65 | 200.0 | 161.69 | 0.43 | 0.42 | -4.07 |
| 20Q3 (4) | 288.71 | 4.23 | 0.0 | 148.62 | 149.28 | 0.0 | 0.33 | -2.94 | 0.0 | 0 | 0 | 0.0 | 153.79 | 2.27 | 0.0 | 16.72 | 10.29 | 0.0 | 87.18 | -0.3 | 0.0 | 14.31 | 0 | 0.0 | 81.38 | 5.43 | 0.0 | 63.82 | 97.28 | 0.0 | 12.8 | -2.44 | 0.0 | 29.14 | -3.67 | 0.0 | 58.62 | 0.0 | 0.0 | 7.21 | 0.0 | 0.0 | 13.3 | 0.0 | 0.0 | 45.73 | 57.64 | 0.0 | 66.24 | 33.74 | 0.0 | -43.18 | 0.8 | 0.0 | 2.55 | 117.56 | 0.0 | 0.43 | 1.13 | 0.0 |
