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) | 379.07 | 3.83 | 1.14 | -98.27 | 56.5 | 68.66 | 41.43 | 1.05 | 7125.76 | -15.97 | 218.89 | 51.78 | 491.69 | -11.1 | 6.90 | 5.8 | 766.58 | -11.28 | 340.0 | 16.94 | 222.0 | -14.12 | 0 | 0 | 952.6 | 0.0 | 793.17 | 1.9 | 30.34 | 0.0 | 1021.99 | 10.88 | 1845.5 | 6.65 | 251.02 | 96.71 | 1273.01 | 21.31 | 0.01 | -5.33 |
| 2022 (9) | 365.1 | -43.37 | 65.82 | 3661.14 | 33.5 | 0 | 41.0 | 87.39 | 8480.48 | 36.77 | 144.22 | -70.81 | 553.09 | 8.13 | 6.52 | -20.94 | 864.08 | 18.83 | 290.74 | -4.21 | 258.5 | -11.47 | 0 | 0 | 952.6 | 0.0 | 778.39 | 6.72 | 30.34 | 0.0 | 921.74 | -22.21 | 1730.47 | -11.01 | 127.61 | -64.81 | 1049.35 | -32.2 | 0.02 | 25.65 |
| 2021 (8) | 644.72 | 50.05 | 1.75 | -35.66 | 0 | 0 | 21.88 | -42.57 | 6200.62 | 49.31 | 494.01 | 564.89 | 511.49 | 43.24 | 8.25 | -4.06 | 727.13 | 54.59 | 303.53 | 5.27 | 292.0 | 0.0 | 0 | 0 | 952.6 | 0.0 | 729.37 | 1.03 | 30.34 | 0.0 | 1184.96 | 56.24 | 1944.67 | 28.73 | 362.68 | 19.47 | 1547.64 | 45.73 | 0.01 | -16.89 |
| 2020 (7) | 429.66 | 35.63 | 2.72 | -11.4 | 0 | 0 | 38.1 | -15.37 | 4152.82 | -35.72 | 74.3 | -79.81 | 357.08 | -24.9 | 8.60 | 16.83 | 470.37 | -22.13 | 288.34 | 2.3 | 292.0 | 98.64 | 0 | 0 | 952.6 | 0.0 | 721.9 | 5.37 | 30.34 | 0.0 | 758.42 | -23.91 | 1510.66 | -11.77 | 303.57 | -6.13 | 1061.99 | -19.56 | 0.01 | 27.96 |
| 2019 (6) | 316.78 | -16.09 | 3.07 | -59.61 | 32.0 | -59.29 | 45.02 | -18.12 | 6460.23 | -15.83 | 367.98 | -38.76 | 475.48 | -12.1 | 7.36 | 4.44 | 604.07 | -0.78 | 281.85 | 6.64 | 147.0 | 116.18 | 0 | 0 | 952.6 | 0.0 | 685.11 | 9.61 | 30.34 | 0.0 | 996.8 | -13.17 | 1712.25 | -5.05 | 323.39 | 5.12 | 1320.19 | -9.3 | 0.01 | 32.09 |
| 2018 (5) | 377.54 | -14.44 | 7.6 | 31.03 | 78.6 | -71.26 | 54.98 | -77.07 | 7675.5 | 22.98 | 600.9 | -25.05 | 540.91 | -4.29 | 7.05 | -22.18 | 608.79 | 4.29 | 264.3 | 8.36 | 68.0 | -58.06 | 0 | 0 | 952.6 | 0.0 | 625.02 | 14.71 | 30.34 | 0.0 | 1147.93 | -4.81 | 1803.29 | 1.25 | 307.64 | -15.71 | 1455.57 | -7.34 | 0.01 | 3.07 |
| 2017 (4) | 441.25 | -34.36 | 5.8 | -2.19 | 273.46 | 9.85 | 239.79 | 16.43 | 6241.08 | 14.27 | 801.7 | 5.82 | 565.15 | 13.86 | 9.06 | -0.36 | 583.76 | 10.15 | 243.91 | 1.65 | 162.12 | -76.75 | 0 | 0 | 952.6 | 0.0 | 544.85 | 16.15 | 30.34 | 0.0 | 1205.91 | 14.37 | 1781.09 | 14.63 | 364.96 | 35.16 | 1570.87 | 18.61 | 0.01 | 7455.13 |
| 2016 (3) | 672.2 | 47.25 | 5.93 | -88.13 | 248.95 | 8.1 | 205.96 | 202.88 | 5461.61 | -13.24 | 757.64 | 60.17 | 496.34 | 11.81 | 9.09 | 28.87 | 529.99 | 1.92 | 239.94 | -37.92 | 697.17 | -26.36 | 0 | 0 | 952.6 | 0.0 | 469.08 | 11.21 | 30.34 | 0.0 | 1054.42 | 44.93 | 1553.84 | 31.72 | 270.02 | 22.78 | 1324.44 | 39.79 | 0.00 | -16.17 |
| 2015 (2) | 456.49 | 12.29 | 49.96 | -87.5 | 230.29 | -27.86 | 68.0 | 1842.86 | 6295.14 | -31.06 | 473.02 | 421.75 | 443.93 | -3.23 | 7.05 | 40.37 | 520.03 | -35.53 | 386.51 | 0.02 | 946.67 | -23.73 | 0 | 0 | 952.6 | 0.0 | 421.78 | 2.2 | 30.34 | 0.0 | 727.56 | 108.13 | 1179.67 | 48.83 | 219.92 | -34.84 | 947.48 | 37.9 | 0.00 | -7.51 |
| 2014 (1) | 406.54 | 144.14 | 399.57 | 38.23 | 319.21 | -42.81 | 3.5 | -89.2 | 9130.85 | -1.96 | 90.66 | -66.24 | 458.73 | -46.0 | 5.02 | -44.92 | 806.64 | 0.35 | 386.43 | 6.51 | 1241.27 | 3.19 | 0 | 0 | 952.6 | 0.0 | 412.71 | 6.96 | 30.34 | 0.0 | 349.57 | -33.17 | 792.62 | -15.61 | 337.49 | 70.21 | 687.06 | -4.75 | 0.00 | 10.01 |
| 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) | 85.71 | -65.92 | -72.77 | 36.63 | 2203.77 | 2830.4 | 102.5 | 81.42 | 81.42 | 41.43 | 0.0 | 38.1 | 1731.9 | 1.51 | -10.1 | -30.82 | -212.81 | -117.96 | 487.73 | -13.03 | -24.95 | 7.06 | -10.58 | -20.61 | 886.9 | -6.69 | -3.11 | 377.28 | -5.02 | 11.9 | 149.95 | -32.45 | -38.04 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 815.15 | 0.0 | 2.77 | 30.34 | 0.0 | 0.0 | 857.0 | -3.41 | -14.9 | 1702.49 | -1.74 | -6.99 | 128.43 | -52.17 | -38.33 | 985.43 | -14.74 | -18.91 | 0.02 | -0.4 | 5.66 |
| 24Q2 (19) | 251.52 | -36.87 | -6.23 | 1.59 | -38.37 | -65.36 | 56.5 | 0.0 | 68.66 | 41.43 | 0.0 | 59.35 | 1706.16 | -0.34 | 7.04 | 27.32 | -45.64 | 335.92 | 560.83 | 5.03 | 11.3 | 7.90 | 3.37 | 20.21 | 950.46 | 21.22 | 19.39 | 397.22 | 10.9 | 29.84 | 222.0 | 0.0 | -14.12 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 815.15 | 2.77 | 2.77 | 30.34 | 0.0 | 0.0 | 887.21 | 0.62 | 6.26 | 1732.7 | 1.61 | 4.48 | 268.52 | 14.44 | 27.61 | 1155.73 | 3.52 | 10.56 | 0.02 | -0.74 | 4.04 |
| 24Q1 (18) | 398.41 | 5.1 | -8.43 | 2.58 | 126.32 | -66.45 | 56.5 | 0.0 | 68.66 | 41.43 | 0.0 | 9.03 | 1711.97 | -2.66 | -7.28 | 50.26 | 245.43 | 13.33 | 533.96 | 8.6 | 0.92 | 7.64 | 10.69 | 22.29 | 784.06 | 2.28 | 6.59 | 358.18 | 5.35 | 19.76 | 222.0 | 0.0 | -14.12 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 793.17 | 0.0 | 1.9 | 30.34 | 0.0 | 0.0 | 881.77 | -13.72 | 2.38 | 1705.28 | -7.6 | 2.11 | 234.64 | -6.53 | 10.94 | 1116.41 | -12.3 | 4.06 | 0.02 | 13.87 | 9.52 |
| 23Q4 (17) | 379.07 | 20.42 | 3.83 | 1.14 | -8.8 | -98.27 | 56.5 | 0.0 | 68.66 | 41.43 | 38.1 | 1.05 | 1758.78 | -8.71 | -9.41 | 14.55 | -91.52 | 114.72 | 491.69 | -24.34 | -11.1 | 6.90 | -22.4 | 5.8 | 766.58 | -16.25 | -11.28 | 340.0 | 0.84 | 16.94 | 222.0 | -8.26 | -14.12 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 793.17 | 0.0 | 1.9 | 30.34 | 0.0 | 0.0 | 1021.99 | 1.49 | 10.88 | 1845.5 | 0.82 | 6.65 | 251.02 | 20.54 | 96.71 | 1273.01 | 4.75 | 21.31 | 0.01 | -6.14 | -5.33 |
| 23Q3 (16) | 314.8 | 17.36 | 10.0 | 1.25 | -72.77 | -99.15 | 56.5 | 68.66 | 68.66 | 30.0 | 15.38 | 25.0 | 1926.58 | 20.87 | -15.89 | 171.56 | 1581.52 | 373.14 | 649.85 | 28.96 | 4.17 | 8.89 | 35.39 | 18.97 | 915.33 | 14.98 | -5.33 | 337.16 | 10.21 | 10.19 | 242.0 | -6.38 | -6.38 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 793.17 | 0.0 | 1.9 | 30.34 | 0.0 | 0.0 | 1007.02 | 20.61 | -0.99 | 1830.53 | 10.38 | 0.26 | 208.24 | -1.04 | 21.3 | 1215.26 | 16.25 | 2.23 | 0.02 | -1.93 | 2.03 |
| 23Q2 (15) | 268.24 | -38.35 | -30.27 | 4.59 | -40.31 | -72.9 | 33.5 | 0.0 | 0 | 26.0 | -31.58 | -23.53 | 1593.97 | -13.67 | -33.39 | -11.58 | -126.11 | -106.84 | 503.9 | -4.76 | -36.45 | 6.57 | 5.16 | -36.26 | 796.07 | 8.23 | -21.82 | 305.93 | 2.29 | 1.21 | 258.5 | 0.0 | -11.47 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 793.17 | 1.9 | 1.9 | 30.34 | 0.0 | 0.0 | 834.95 | -3.06 | -22.68 | 1658.46 | -0.69 | -12.18 | 210.42 | -0.52 | -14.18 | 1045.37 | -2.56 | -21.1 | 0.02 | 4.49 | 15.32 |
| 23Q1 (14) | 435.08 | 19.17 | -33.85 | 7.69 | -88.32 | -37.58 | 33.5 | 0.0 | 0 | 38.0 | -7.32 | -17.18 | 1846.42 | -4.9 | -0.49 | 44.35 | 144.87 | -67.53 | 529.07 | -4.34 | -14.36 | 6.25 | -4.24 | -31.73 | 735.56 | -14.87 | -11.56 | 299.08 | 2.87 | -1.74 | 258.5 | 0.0 | -11.47 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 778.39 | 0.0 | 6.72 | 30.34 | 0.0 | 0.0 | 861.31 | -6.56 | -34.82 | 1670.04 | -3.49 | -19.76 | 211.51 | 65.75 | -41.38 | 1072.82 | 2.24 | -36.23 | 0.01 | -1.57 | 24.36 |
| 22Q4 (13) | 365.1 | 27.58 | -43.37 | 65.82 | -55.41 | 3661.14 | 33.5 | 0.0 | 0 | 41.0 | 70.83 | 87.39 | 1941.47 | -15.24 | 7.39 | -98.84 | -57.36 | -229.95 | 553.09 | -11.34 | 8.13 | 6.52 | -12.74 | -20.94 | 864.08 | -10.63 | 18.83 | 290.74 | -4.98 | -4.21 | 258.5 | 0.0 | -11.47 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 778.39 | 0.0 | 6.72 | 30.34 | 0.0 | 0.0 | 921.74 | -9.38 | -22.21 | 1730.47 | -5.22 | -11.01 | 127.61 | -25.67 | -64.81 | 1049.35 | -11.73 | -32.2 | 0.02 | 1.15 | 25.65 |
| 22Q3 (12) | 286.18 | -25.6 | -46.61 | 147.61 | 771.37 | 24098.36 | 33.5 | 0 | 0 | 24.0 | -29.41 | 9.09 | 2290.65 | -4.27 | 39.67 | -62.81 | -137.1 | -161.03 | 623.84 | -21.33 | 22.36 | 7.47 | -27.46 | -20.37 | 966.87 | -5.05 | 35.41 | 305.98 | 1.23 | 1.94 | 258.5 | -11.47 | -11.47 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 778.39 | 0.0 | 6.72 | 30.34 | 0.0 | 0.0 | 1017.11 | -5.81 | -8.6 | 1825.84 | -3.32 | -2.49 | 171.68 | -29.98 | -49.04 | 1188.79 | -10.28 | -18.0 | 0.01 | 10.84 | 20.09 |
| 22Q2 (11) | 384.66 | -41.52 | -35.38 | 16.94 | 37.5 | 271.49 | 0 | 0 | 0 | 34.0 | -25.89 | 54.48 | 2392.86 | 28.96 | 65.06 | 169.3 | 23.97 | 24.45 | 792.98 | 28.36 | 89.4 | 10.30 | 12.63 | 16.43 | 1018.29 | 22.43 | 77.08 | 302.27 | -0.69 | 2.05 | 292.0 | 0.0 | 0.0 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 778.39 | 6.72 | 6.72 | 30.34 | 0.0 | 0.0 | 1079.82 | -18.29 | 6.92 | 1888.55 | -9.26 | 6.72 | 245.19 | -32.05 | -20.54 | 1325.01 | -21.24 | 0.5 | 0.01 | 12.68 | 3.9 |
| 22Q1 (10) | 657.74 | 2.02 | 29.43 | 12.32 | 604.0 | 3523.53 | 0 | 0 | 0 | 45.88 | 109.69 | 20.42 | 1855.51 | 2.64 | 42.4 | 136.57 | 79.56 | -23.71 | 617.78 | 20.78 | 51.69 | 9.15 | 10.9 | -8.34 | 831.75 | 14.39 | 38.34 | 304.38 | 0.28 | 1.39 | 292.0 | 0.0 | 0.0 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 729.37 | 0.0 | 1.03 | 30.34 | 0.0 | 0.0 | 1321.52 | 11.52 | 40.96 | 2081.23 | 7.02 | 23.17 | 360.84 | -0.51 | -0.38 | 1682.36 | 8.7 | 29.44 | 0.01 | -0.55 | -10.96 |
| 21Q4 (9) | 644.72 | 20.27 | 50.05 | 1.75 | 186.89 | -35.66 | 0 | 0 | 0 | 21.88 | -0.55 | -42.57 | 1807.85 | 10.23 | 74.05 | 76.06 | -26.09 | -25.64 | 511.49 | 0.33 | 43.24 | 8.25 | -12.12 | -4.06 | 727.13 | 1.84 | 54.59 | 303.53 | 1.12 | 5.27 | 292.0 | 0.0 | 0.0 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 729.37 | 0.0 | 1.03 | 30.34 | 0.0 | 0.0 | 1184.96 | 6.48 | 56.24 | 1944.67 | 3.85 | 28.73 | 362.68 | 7.66 | 19.47 | 1547.64 | 6.76 | 45.73 | 0.01 | -3.32 | -16.89 |
| 21Q3 (8) | 536.04 | -9.95 | 69.93 | 0.61 | -86.62 | -77.57 | 0 | 0 | 0 | 22.0 | -0.05 | -51.36 | 1640.05 | 13.13 | 74.56 | 102.91 | -24.35 | -35.08 | 509.82 | 21.77 | 94.91 | 9.39 | 6.07 | 65.85 | 714.02 | 24.16 | 61.88 | 300.16 | 1.33 | 6.24 | 292.0 | 0.0 | 0.0 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 729.37 | 0.0 | 1.03 | 30.34 | 0.0 | 0.0 | 1112.81 | 10.19 | 70.18 | 1872.52 | 5.82 | 33.17 | 336.87 | 9.17 | 178.08 | 1449.68 | 9.95 | 87.05 | 0.01 | -4.09 | -23.4 |
| 21Q2 (7) | 595.24 | 17.13 | 37.07 | 4.56 | 1241.18 | -19.72 | 0 | 0 | 0 | 22.01 | -42.23 | -55.13 | 1449.73 | 11.26 | 81.37 | 136.04 | -24.0 | 257.14 | 418.67 | 2.8 | 39.21 | 8.85 | -11.33 | 0 | 575.06 | -4.36 | 56.7 | 296.21 | -1.33 | 7.26 | 292.0 | 0.0 | 98.64 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 729.37 | 1.03 | 1.03 | 30.34 | 0.0 | 0.0 | 1009.9 | 7.72 | 103.17 | 1769.61 | 4.72 | 41.65 | 308.58 | -14.81 | 104.09 | 1318.48 | 1.44 | 103.38 | 0.01 | -3.44 | -25.72 |
| 21Q1 (6) | 508.18 | 18.27 | 48.09 | 0.34 | -87.5 | -93.87 | 0 | 0 | -100.0 | 38.1 | 0.0 | -8.63 | 1303.0 | 25.45 | -5.26 | 179.01 | 75.0 | 279.14 | 407.26 | 14.05 | 28.62 | 9.98 | 16.07 | 0 | 601.25 | 27.82 | 5.86 | 300.2 | 4.11 | 8.42 | 292.0 | 0.0 | 98.64 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 721.9 | 0.0 | 5.37 | 30.34 | 0.0 | 0.0 | 937.53 | 23.62 | 4.53 | 1689.78 | 11.86 | 4.8 | 362.22 | 19.32 | 215.77 | 1299.75 | 22.39 | 28.49 | 0.01 | -7.17 | -2.35 |
| 20Q4 (5) | 429.66 | 36.21 | 35.63 | 2.72 | 0.0 | -11.4 | 0 | 0 | -100.0 | 38.1 | -15.76 | -15.37 | 1038.69 | 10.56 | -31.11 | 102.29 | -35.47 | 44.01 | 357.08 | 36.51 | -24.9 | 8.60 | 51.93 | 0 | 470.37 | 6.64 | -22.13 | 288.34 | 2.06 | 2.3 | 292.0 | 0.0 | 98.64 | 0 | 0 | 0 | 952.6 | 0.0 | 0.0 | 721.9 | 0.0 | 5.37 | 30.34 | 0.0 | 0.0 | 758.42 | 15.99 | -23.91 | 1510.66 | 7.43 | -11.77 | 303.57 | 150.59 | -6.13 | 1061.99 | 37.03 | -19.56 | 0.01 | -10.9 | 27.96 |
| 20Q3 (4) | 315.45 | -27.36 | 0.0 | 2.72 | -52.11 | 0.0 | 0 | 0 | 0.0 | 45.23 | -7.79 | 0.0 | 939.52 | 17.54 | 0.0 | 158.51 | 283.1 | 0.0 | 261.57 | -13.02 | 0.0 | 5.66 | 0 | 0.0 | 441.09 | 20.19 | 0.0 | 282.53 | 2.31 | 0.0 | 292.0 | 98.64 | 0.0 | 0 | 0 | 0.0 | 952.6 | 0.0 | 0.0 | 721.9 | 0.0 | 0.0 | 30.34 | 0.0 | 0.0 | 653.89 | 31.55 | 0.0 | 1406.13 | 12.55 | 0.0 | 121.14 | -19.88 | 0.0 | 775.03 | 19.55 | 0.0 | 0.02 | -7.0 | 0.0 |
