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) | 261.65 | -68.65 | 252.23 | 285.44 | 153.52 | 0 | 0 | 0 | 706.52 | 0.52 | 197.72 | 28.67 | 101.16 | -0.43 | 14.32 | -0.95 | 93.59 | 9.65 | 13.93 | 48.03 | 145.42 | -66.01 | 23.47 | -0.97 | 43.61 | 0.21 | 80.62 | 23.07 | 65.47 | 6.7 | 306.91 | 53.36 | 453.0 | 38.54 | -74.6 | 0 | 232.31 | 72.52 | 0.00 | 0 |
| 2022 (9) | 834.58 | 26.65 | 65.44 | 4.47 | 0 | 0 | 0 | 0 | 702.87 | 14.98 | 153.67 | 29.46 | 101.6 | 11.43 | 14.46 | -3.09 | 85.35 | 17.0 | 9.41 | -44.35 | 427.8 | -5.2 | 23.7 | 0.17 | 43.52 | -0.48 | 65.51 | 22.45 | 61.36 | 253.86 | 200.13 | 27.37 | 326.99 | 43.44 | -65.47 | 0 | 134.66 | 40.61 | 0.00 | 0 |
| 2021 (8) | 658.94 | 193.66 | 62.64 | -36.54 | 0 | 0 | 0 | 0 | 611.31 | 10.43 | 118.7 | -9.42 | 91.18 | 13.45 | 14.92 | 2.74 | 72.95 | 1.21 | 16.91 | 40.68 | 451.25 | 0 | 23.66 | -15.41 | 43.73 | 0.0 | 53.5 | 31.77 | 17.34 | -24.31 | 157.13 | 28.05 | 227.97 | 22.42 | -61.36 | 0 | 95.77 | -9.11 | 0.00 | 0 |
| 2020 (7) | 224.39 | -31.63 | 98.71 | -0.15 | 0 | 0 | 0 | 0 | 553.59 | -4.71 | 131.04 | -3.96 | 80.37 | -1.27 | 14.52 | 3.61 | 72.08 | 5.24 | 12.02 | 110.14 | 0 | 0 | 27.97 | -13.35 | 43.73 | 0.0 | 40.6 | 51.1 | 22.91 | 102.03 | 122.71 | -18.0 | 186.22 | -0.87 | -17.34 | 0 | 105.37 | -16.86 | 0.00 | 0 |
| 2019 (6) | 328.22 | -6.79 | 98.86 | 96.07 | 0 | 0 | 0 | 0 | 580.94 | -1.64 | 136.44 | 0.1 | 81.4 | -11.77 | 14.01 | -10.3 | 68.49 | -2.71 | 5.72 | 221.35 | 0 | 0 | 32.28 | -11.54 | 43.73 | 0.0 | 26.87 | 100.37 | 11.34 | 0.0 | 149.65 | 11.2 | 187.86 | 17.91 | -22.91 | 0 | 126.74 | 4.77 | 0.00 | -66.21 |
| 2018 (5) | 352.14 | 87.37 | 50.42 | -50.2 | 0.08 | -98.72 | 0 | 0 | 590.64 | 27.81 | 136.31 | 158.41 | 92.26 | 17.24 | 15.62 | -8.26 | 70.4 | -4.18 | 1.78 | -44.2 | 4.3 | -88.26 | 36.49 | -7.36 | 43.73 | 0.0 | 13.41 | 64.74 | 11.34 | 223.08 | 134.58 | 136.4 | 159.32 | 132.31 | -13.61 | 0 | 120.97 | 223.8 | 0.00 | 67.68 |
| 2017 (4) | 187.94 | 233.94 | 101.24 | -18.95 | 6.24 | 9.47 | 0 | 0 | 462.13 | 150.79 | 52.75 | 461.77 | 78.69 | 2.97 | 17.03 | -58.94 | 73.47 | 0.55 | 3.19 | 0 | 36.63 | -74.5 | 39.39 | -11.2 | 43.73 | 18.41 | 8.14 | 13.06 | 3.51 | 46.25 | 56.93 | 484.5 | 68.58 | 254.79 | -19.57 | 0 | 37.36 | 0 | 0.00 | -91.55 |
| 2016 (3) | 56.28 | 53.69 | 124.91 | 1694.68 | 5.7 | 11300.0 | 0 | 0 | 184.27 | 20.36 | 9.39 | -54.06 | 76.42 | 68.4 | 41.47 | 39.91 | 73.07 | 124.0 | 0 | 0 | 143.67 | 0 | 44.36 | 531.91 | 36.93 | 0.0 | 7.2 | 39.26 | 2.4 | 0.0 | 9.74 | -51.88 | 19.33 | -30.49 | -15.92 | 0 | -6.18 | 0 | 0.00 | 0 |
| 2015 (2) | 36.62 | 36.39 | 6.96 | -66.36 | 0.05 | -91.8 | 0 | 0 | 153.1 | -3.84 | 20.44 | -2.43 | 45.38 | 22.85 | 29.64 | 27.76 | 32.62 | 15.31 | 0 | 0 | 0 | 0 | 7.02 | 3.85 | 36.93 | 16.24 | 5.17 | 67.86 | 2.4 | 0 | 20.24 | -4.39 | 27.81 | 14.73 | -15.16 | 0 | 5.08 | 25.43 | 0.00 | 0 |
| 2014 (1) | 26.85 | 74.8 | 20.69 | 58.91 | 0.61 | 38.64 | 0 | 0 | 159.22 | 2.26 | 20.95 | 7.55 | 36.94 | 16.71 | 23.20 | 14.13 | 28.29 | -14.04 | 0 | 0 | 0 | 0 | 6.76 | 6.12 | 31.77 | 0.06 | 3.08 | 180.0 | 0 | 0 | 21.17 | 4.96 | 24.24 | 13.96 | -17.12 | 0 | 4.05 | -25.69 | 0.00 | 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) | 417.28 | -5.55 | 48.5 | 419.03 | 14.02 | 118.92 | 21.32 | -76.4 | -85.64 | 0 | 0 | 0 | 158.7 | 3.55 | -8.67 | 29.54 | 2.57 | -46.67 | 98.81 | 1.0 | -1.62 | 15.67 | 3.41 | 12.78 | 121.34 | 9.75 | 31.38 | 12.51 | -17.97 | 14.67 | 285.3 | -0.47 | 90.17 | 24.57 | 2.72 | -0.49 | 47.81 | 0.0 | 9.86 | 100.85 | 0.0 | 25.09 | 74.61 | 0.0 | 13.96 | 320.18 | 10.16 | 9.34 | 495.64 | 6.34 | 12.92 | -56.59 | 10.53 | 3.81 | 263.59 | 15.92 | 12.64 | 0.00 | -51.92 | -85.98 |
| 24Q2 (19) | 441.78 | 23.85 | -14.8 | 367.52 | 68.8 | 235.54 | 90.34 | -41.51 | -25.2 | 0 | 0 | 0 | 153.26 | 1.58 | -14.36 | 28.8 | -18.51 | -39.86 | 97.83 | -2.76 | -8.79 | 15.16 | 1.11 | 3.08 | 110.56 | 2.97 | 20.0 | 15.25 | -2.43 | 34.24 | 286.64 | -1.18 | 26.6 | 23.92 | -0.99 | 1.01 | 47.81 | 9.63 | 9.86 | 100.85 | 25.09 | 25.09 | 74.61 | 13.96 | 13.96 | 290.64 | -15.46 | 22.4 | 466.1 | -4.86 | 21.53 | -63.25 | -4.01 | 15.52 | 227.39 | -19.65 | 39.86 | 0.00 | -47.48 | -78.32 |
| 24Q1 (18) | 356.72 | 36.33 | -53.63 | 217.72 | -13.68 | 181.87 | 154.45 | 0.61 | 8159.36 | 0 | 0 | 0 | 150.87 | -10.0 | -18.96 | 35.34 | -20.46 | -29.32 | 100.61 | -0.54 | -1.87 | 14.99 | 4.69 | 6.13 | 107.37 | 14.72 | 16.29 | 15.63 | 12.2 | 42.87 | 290.07 | 99.47 | -35.87 | 24.16 | 2.94 | 3.6 | 43.61 | 0.0 | 0.21 | 80.62 | 0.0 | 23.07 | 65.47 | 0.0 | 6.7 | 343.8 | 12.02 | 37.45 | 489.9 | 8.15 | 29.95 | -60.81 | 18.49 | 21.05 | 282.99 | 21.82 | 63.47 | 0.00 | -30.31 | 0 |
| 23Q4 (17) | 261.65 | -6.89 | -68.65 | 252.23 | 31.77 | 285.44 | 153.52 | 3.38 | 0 | 0 | 0 | 0 | 167.63 | -3.53 | -8.84 | 44.43 | -19.79 | -23.32 | 101.16 | 0.72 | -0.43 | 14.32 | 3.03 | -0.94 | 93.59 | 1.33 | 9.65 | 13.93 | 27.68 | 48.03 | 145.42 | -3.07 | -66.01 | 23.47 | -4.94 | -0.97 | 43.61 | 0.21 | 0.21 | 80.62 | 0.0 | 23.07 | 65.47 | 0.0 | 6.7 | 306.91 | 4.8 | 53.36 | 453.0 | 3.21 | 38.54 | -74.6 | -26.81 | -13.95 | 232.31 | -0.73 | 72.52 | 0.00 | -20.32 | 0 |
| 23Q3 (16) | 281.0 | -45.81 | -64.95 | 191.41 | 74.76 | 206.16 | 148.5 | 22.95 | 0 | 0 | 0 | 0 | 173.76 | -2.91 | -3.75 | 55.39 | 15.66 | 8.37 | 100.44 | -6.36 | -1.11 | 13.90 | -5.48 | -7.44 | 92.36 | 0.25 | 15.28 | 10.91 | -3.96 | 24.54 | 150.02 | -33.74 | -65.76 | 24.69 | 4.27 | 2.66 | 43.52 | 0.0 | -0.48 | 80.62 | 0.0 | 23.07 | 65.47 | 0.0 | 6.7 | 292.84 | 23.33 | 74.74 | 438.93 | 14.44 | 49.07 | -58.83 | 21.42 | 24.27 | 234.01 | 43.94 | 160.27 | 0.00 | -25.66 | 0 |
| 23Q2 (15) | 518.54 | -32.6 | -31.93 | 109.53 | 41.8 | 76.38 | 120.78 | 6358.82 | 0 | 0 | 0 | 0 | 178.96 | -3.87 | 2.03 | 47.89 | -4.22 | 76.33 | 107.26 | 4.61 | -1.5 | 14.70 | 4.1 | -12.29 | 92.13 | -0.22 | 21.98 | 11.36 | 3.84 | 15.8 | 226.42 | -49.95 | -50.0 | 23.68 | 1.54 | 3.45 | 43.52 | 0.0 | -0.48 | 80.62 | 23.07 | 23.07 | 65.47 | 6.7 | 6.7 | 237.45 | -5.07 | 103.85 | 383.54 | 1.74 | 57.61 | -74.87 | 2.79 | 4.72 | 162.58 | -6.08 | 328.97 | 0.00 | 0 | 0 |
| 23Q1 (14) | 769.37 | -7.81 | 9.36 | 77.24 | 18.03 | 20.99 | 1.87 | 0 | 0 | 0 | 0 | 0 | 186.16 | 1.24 | 14.16 | 50.0 | -13.7 | 186.37 | 102.53 | 0.92 | 8.66 | 14.12 | -2.29 | -6.26 | 92.33 | 8.18 | 23.17 | 10.94 | 16.26 | -13.17 | 452.35 | 5.74 | 0.07 | 23.32 | -1.6 | -1.44 | 43.52 | 0.0 | -0.48 | 65.51 | 0.0 | 22.45 | 61.36 | 0.0 | 253.86 | 250.13 | 24.98 | 43.27 | 376.99 | 15.29 | 53.6 | -77.02 | -17.64 | -23.69 | 173.11 | 28.55 | 54.12 | 0.00 | 0 | 0 |
| 22Q4 (13) | 834.58 | 4.11 | 26.65 | 65.44 | 4.67 | 4.47 | 0 | 0 | 0 | 0 | 0 | 0 | 183.88 | 1.86 | 16.73 | 57.94 | 13.36 | 173.3 | 101.6 | 0.03 | 11.43 | 14.45 | -3.72 | -3.09 | 85.35 | 6.53 | 17.0 | 9.41 | 7.42 | -44.35 | 427.8 | -2.37 | -5.2 | 23.7 | -1.46 | 0.17 | 43.52 | -0.48 | -0.48 | 65.51 | 0.0 | 22.45 | 61.36 | 0.0 | 253.86 | 200.13 | 19.42 | 27.37 | 326.99 | 11.05 | 43.44 | -65.47 | 15.72 | -6.7 | 134.66 | 49.77 | 40.61 | 0.00 | 0 | 0 |
| 22Q3 (12) | 801.64 | 5.23 | 40.84 | 62.52 | 0.68 | -3.28 | 0 | 0 | 0 | 0 | 0 | 0 | 180.53 | 2.92 | 17.5 | 51.11 | 88.18 | 64.61 | 101.57 | -6.72 | 10.69 | 15.01 | -10.43 | -2.62 | 80.12 | 6.08 | 13.87 | 8.76 | -10.7 | -30.97 | 438.2 | -3.23 | -2.72 | 24.05 | 5.07 | -3.26 | 43.73 | 0.0 | 0.0 | 65.51 | 0.0 | 22.45 | 61.36 | 0.0 | 253.86 | 167.59 | 43.88 | -1.05 | 294.45 | 21.0 | 22.59 | -77.68 | 1.15 | -39.26 | 89.91 | 137.23 | -20.84 | 0.00 | 0 | 0 |
| 22Q2 (11) | 761.83 | 8.29 | 62.9 | 62.1 | -2.73 | -41.1 | 0 | 0 | 0 | 0 | 0 | 0 | 175.4 | 7.56 | 15.33 | 27.16 | 55.56 | -31.33 | 108.89 | 15.4 | 22.71 | 16.76 | 11.26 | 9.85 | 75.53 | 0.76 | 8.3 | 9.81 | -22.14 | -27.28 | 452.84 | 0.18 | 39.43 | 22.89 | -3.25 | -10.86 | 43.73 | 0.0 | 0.0 | 65.51 | 22.45 | 22.45 | 61.36 | 253.86 | 253.86 | 116.48 | -33.28 | -15.78 | 243.34 | -0.85 | 16.35 | -78.58 | -26.19 | -79.08 | 37.9 | -66.26 | -59.86 | 0.00 | 0 | 0 |
| 22Q1 (10) | 703.54 | 6.77 | 453.97 | 63.84 | 1.92 | -58.67 | 0 | 0 | 0 | 0 | 0 | 0 | 163.07 | 3.52 | 10.14 | 17.46 | -17.64 | -35.09 | 94.36 | 3.49 | 3.76 | 15.07 | 1.01 | -6.15 | 74.96 | 2.76 | 10.69 | 12.6 | -25.49 | 8.34 | 452.04 | 0.18 | 0 | 23.66 | 0.0 | -12.14 | 43.73 | 0.0 | 0.0 | 53.5 | 0.0 | 31.77 | 17.34 | 0.0 | -24.31 | 174.59 | 11.11 | 16.7 | 245.43 | 7.66 | 15.16 | -62.27 | -1.48 | -62.46 | 112.32 | 17.28 | 0.93 | 0.00 | 0 | 0 |
| 21Q4 (9) | 658.94 | 15.77 | 193.66 | 62.64 | -3.09 | -36.54 | 0 | 0 | 0 | 0 | 0 | 0 | 157.52 | 2.53 | 11.42 | 21.2 | -31.72 | -38.34 | 91.18 | -0.63 | 13.45 | 14.92 | -3.26 | 2.74 | 72.95 | 3.68 | 1.21 | 16.91 | 33.25 | 40.68 | 451.25 | 0.18 | 0 | 23.66 | -4.83 | -15.41 | 43.73 | 0.0 | 0.0 | 53.5 | 0.0 | 31.77 | 17.34 | 0.0 | -24.31 | 157.13 | -7.22 | 28.05 | 227.97 | -5.09 | 22.42 | -61.36 | -10.0 | -253.86 | 95.77 | -15.68 | -9.11 | 0.00 | 0 | 0 |
| 21Q3 (8) | 569.19 | 21.71 | 111.36 | 64.64 | -38.69 | -49.94 | 0 | 0 | 0 | 0 | 0 | 0 | 153.64 | 1.03 | 9.7 | 31.05 | -21.49 | -8.35 | 91.76 | 3.4 | 10.38 | 15.42 | 1.04 | 1.5 | 70.36 | 0.89 | -4.52 | 12.69 | -5.93 | 120.31 | 450.45 | 38.69 | 0 | 24.86 | -3.19 | -14.69 | 43.73 | 0.0 | 0.0 | 53.5 | 0.0 | 31.77 | 17.34 | 0.0 | -24.31 | 169.36 | 22.45 | 35.22 | 240.2 | 14.85 | 27.24 | -55.78 | -27.12 | -82.89 | 113.58 | 20.28 | 19.87 | 0.00 | 0 | 0 |
| 21Q2 (7) | 467.68 | 268.25 | 79.79 | 105.43 | -31.74 | 104.24 | 0 | 0 | 0 | 0 | 0 | 0 | 152.08 | 2.72 | 11.0 | 39.55 | 47.03 | 16.43 | 88.74 | -2.42 | 6.43 | 15.26 | -4.95 | 0 | 69.74 | 2.98 | -0.16 | 13.49 | 15.99 | 148.89 | 324.79 | 0 | 0 | 25.68 | -4.64 | -15.11 | 43.73 | 0.0 | 0.0 | 53.5 | 31.77 | 0 | 17.34 | -24.31 | 0 | 138.31 | -7.55 | 0 | 209.15 | -1.87 | 35.03 | -43.88 | -14.48 | -43.54 | 94.43 | -15.14 | 408.9 | 0.00 | 0 | 0 |
| 21Q1 (6) | 127.0 | -43.4 | -55.1 | 154.45 | 56.47 | 61.19 | 0 | 0 | 0 | 0 | 0 | 0 | 148.06 | 4.73 | 9.55 | 26.9 | -21.76 | -6.6 | 90.94 | 13.15 | 6.06 | 16.05 | 10.57 | 0 | 67.72 | -6.05 | 5.55 | 11.63 | -3.24 | 181.6 | 0 | 0 | 0 | 26.93 | -3.72 | -14.7 | 43.73 | 0.0 | 0.0 | 40.6 | 0.0 | 51.1 | 22.91 | 0.0 | 102.03 | 149.61 | 21.92 | 80.89 | 213.13 | 14.45 | 76.27 | -38.33 | -121.05 | -37.68 | 111.28 | 5.61 | 102.81 | 0.00 | 0 | 0 |
| 20Q4 (5) | 224.39 | -16.68 | -31.63 | 98.71 | -23.55 | -0.15 | 0 | 0 | 0 | 0 | 0 | 0 | 141.37 | 0.94 | 4.67 | 34.38 | 1.48 | 18.23 | 80.37 | -3.32 | -1.27 | 14.52 | -4.42 | 0 | 72.08 | -2.18 | 5.24 | 12.02 | 108.68 | 110.14 | 0 | 0 | 0 | 27.97 | -4.02 | -13.35 | 43.73 | 0.0 | 0.0 | 40.6 | 0.0 | 51.1 | 22.91 | 0.0 | 102.03 | 122.71 | -2.03 | -18.0 | 186.22 | -1.35 | -0.87 | -17.34 | 43.15 | 24.31 | 105.37 | 11.21 | -16.86 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 269.3 | 3.53 | 0.0 | 129.12 | 150.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 140.06 | 2.23 | 0.0 | 33.88 | -0.26 | 0.0 | 83.13 | -0.3 | 0.0 | 15.19 | 0 | 0.0 | 73.69 | 5.5 | 0.0 | 5.76 | 6.27 | 0.0 | 0 | 0 | 0.0 | 29.14 | -3.67 | 0.0 | 43.73 | 0.0 | 0.0 | 40.6 | 0 | 0.0 | 22.91 | 0 | 0.0 | 125.25 | 0 | 0.0 | 188.77 | 21.87 | 0.0 | -30.5 | 0.23 | 0.0 | 94.75 | 409.94 | 0.0 | 0.00 | 0 | 0.0 |
