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) | 374.95 | 42.94 | 3.84 | 0 | 25.0 | 0 | 0 | 0 | 2419.01 | -17.4 | 120.44 | -15.03 | 103.63 | -47.61 | 4.28 | -36.57 | 301.79 | -16.2 | 1.59 | -20.1 | 84.43 | -10.56 | 1.32 | -4.35 | 17.48 | 0.0 | 45.12 | 45.78 | 0 | 0 | 258.23 | 9.82 | 303.36 | 12.19 | 13.1 | 10.83 | 271.33 | 9.87 | 0.00 | 0 |
| 2022 (9) | 262.32 | 15.7 | 0 | 0 | 0 | 0 | 0 | 0 | 2928.76 | 52.04 | 141.75 | 63.91 | 197.81 | 50.24 | 6.75 | -1.18 | 360.12 | -20.65 | 1.99 | -20.4 | 94.4 | 0.04 | 1.38 | 39.39 | 17.48 | 0.0 | 30.95 | 38.79 | 4.31 | 81.09 | 235.14 | 59.23 | 270.4 | 56.89 | 11.82 | 0 | 246.96 | 72.27 | 0.00 | 0 |
| 2021 (8) | 226.73 | -2.14 | 212.66 | 296.75 | 0 | 0 | 0 | 0 | 1926.26 | 3.05 | 86.48 | 0.44 | 131.66 | 61.21 | 6.84 | 56.44 | 453.83 | 128.88 | 2.5 | 0 | 94.36 | 89.02 | 0.99 | 52.31 | 17.48 | 0.0 | 22.3 | 62.77 | 2.38 | 0 | 147.67 | 15.22 | 172.35 | 21.49 | -4.31 | 0 | 143.36 | 13.98 | 0.00 | 0 |
| 2020 (7) | 231.69 | 93.2 | 53.6 | -37.95 | 0 | 0 | 0 | 0 | 1869.28 | 14.26 | 86.1 | 39.57 | 81.67 | -41.96 | 4.37 | -49.2 | 198.28 | 13.68 | 0 | 0 | 49.92 | 0 | 0.65 | 242.11 | 17.48 | 0.11 | 13.7 | 81.94 | 0 | 0 | 128.16 | 44.83 | 141.86 | 47.74 | -2.38 | 0 | 125.78 | 41.28 | 0.00 | 0 |
| 2019 (6) | 119.92 | 754.13 | 86.38 | 191.53 | 0 | 0 | 0 | 0 | 1636.0 | -9.65 | 61.69 | 10.6 | 140.71 | 48.32 | 8.60 | 64.15 | 174.42 | 25.81 | 0 | 0 | 0 | 0 | 0.19 | 171.43 | 17.46 | 14.87 | 7.53 | 286.15 | 0 | 0 | 88.49 | 46.82 | 96.02 | 54.13 | 0.54 | -68.79 | 89.03 | 43.6 | 0.00 | 0 |
| 2018 (5) | 14.04 | -78.06 | 29.63 | -41.23 | 0 | 0 | 0 | 0 | 1810.65 | 111.34 | 55.78 | 361.75 | 94.87 | 7.7 | 5.24 | -49.04 | 138.64 | 51.3 | 0 | 0 | 55.22 | 0 | 0.07 | 40.0 | 15.2 | 43.26 | 1.95 | 163.51 | 0.08 | 0 | 60.27 | 348.44 | 62.3 | 339.35 | 1.73 | 0 | 62.0 | 364.07 | 0.00 | 0 |
| 2017 (4) | 63.99 | 401.1 | 50.42 | 4.02 | 0 | 0 | 0 | 0 | 856.75 | 169.92 | 12.08 | 288.42 | 88.09 | 147.24 | 10.28 | -8.4 | 91.63 | 70.89 | 0 | 0 | 0 | 0 | 0.05 | -28.57 | 10.61 | 19.48 | 0.74 | 72.09 | 0 | 0 | 13.44 | 246.39 | 14.18 | 229.0 | -0.08 | 0 | 13.36 | 245.22 | 0.00 | 0 |
| 2016 (3) | 12.77 | -15.26 | 48.47 | 2464.55 | 0 | 0 | 0 | 0 | 317.41 | 193.82 | 3.11 | 13.92 | 35.63 | 348.74 | 11.23 | 52.73 | 53.62 | 96.63 | 0 | 0 | 0 | 0 | 0.07 | 16.67 | 8.88 | 111.43 | 0.43 | 168.75 | 0 | 0 | 3.88 | 32.42 | 4.31 | 39.48 | -0.01 | 0 | 3.87 | 31.63 | 0.00 | 0 |
| 2015 (2) | 15.07 | 167.2 | 1.89 | 2000.0 | 0 | 0 | 0 | 0 | 108.03 | 136.03 | 2.73 | 241.25 | 7.94 | -33.39 | 7.35 | -71.78 | 27.27 | 7270.27 | 0 | 0 | 0 | 0 | 0.06 | -62.5 | 4.2 | 16.67 | 0.16 | 100.0 | 0 | 0 | 2.93 | 257.32 | 3.09 | 243.33 | 0.01 | 0 | 2.94 | 258.54 | 0.00 | 0 |
| 2014 (1) | 5.64 | 148.46 | 0.09 | -95.38 | 0 | 0 | 0 | 0 | 45.77 | 0 | 0.8 | 0 | 11.92 | -36.39 | 26.04 | 0 | 0.37 | 94.74 | 0 | 0 | 0 | 0 | 0.16 | -11.11 | 3.6 | 260.0 | 0.08 | 700.0 | 0 | 0 | 0.82 | 20.59 | 0.9 | 30.43 | 0 | 0 | 0.82 | 20.59 | 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) | 474.41 | 84.47 | 144.96 | 19.47 | -65.56 | -23.62 | 47.25 | 89.0 | 0 | 0 | 0 | 0 | 978.18 | 26.25 | 85.2 | 63.28 | 34.81 | 141.99 | 422.42 | 126.96 | 67.45 | 13.92 | 93.31 | 49.42 | 703.49 | 0.95 | 130.59 | 1.17 | -10.0 | -37.1 | 244.36 | 189.35 | 123.32 | 1.71 | 0.0 | 42.5 | 18.58 | 6.29 | 6.29 | 57.16 | 0.0 | 26.68 | 0 | 0 | 0 | 330.05 | 23.72 | 47.91 | 387.21 | 19.54 | 44.34 | 23.54 | -26.11 | -20.63 | 353.59 | 18.4 | 39.87 | 0.00 | 0 | 0 |
| 24Q2 (19) | 257.17 | -9.79 | -4.91 | 56.53 | 500.11 | -54.5 | 25.0 | 0.0 | 0 | 0 | 0 | 0 | 774.81 | 11.28 | 37.6 | 46.94 | -0.28 | 79.43 | 186.12 | -14.14 | -35.41 | 7.20 | -21.18 | -25.62 | 696.85 | 43.24 | 135.12 | 1.3 | -10.34 | -32.99 | 84.45 | 0.01 | -22.81 | 1.71 | 36.8 | 50.0 | 17.48 | 0.0 | 0.0 | 57.16 | 26.68 | 26.68 | 0 | 0 | 0 | 266.77 | -12.62 | 35.42 | 323.93 | -7.56 | 33.79 | 31.86 | 9.86 | 85.23 | 298.63 | -10.67 | 39.42 | 0.00 | 0 | 0 |
| 24Q1 (18) | 285.09 | -23.97 | 2.93 | 9.42 | 145.31 | -90.9 | 25.0 | 0.0 | 0 | 0 | 0 | 0 | 696.28 | 18.92 | -6.19 | 47.07 | 33.91 | 42.72 | 216.78 | 109.19 | -28.33 | 9.14 | 113.24 | -4.44 | 486.5 | 61.2 | 41.16 | 1.45 | -8.81 | -20.33 | 84.44 | 0.01 | -22.82 | 1.25 | -5.3 | -3.85 | 17.48 | 0.0 | 0.0 | 45.12 | 0.0 | 45.78 | 0 | 0 | -100.0 | 305.31 | 18.23 | 13.87 | 350.43 | 15.52 | 15.51 | 29.0 | 121.37 | 161.73 | 334.31 | 23.21 | 19.74 | 0.00 | 0 | 0 |
| 23Q4 (17) | 374.95 | 93.6 | 42.94 | 3.84 | -84.94 | 0 | 25.0 | 0 | 0 | 0 | 0 | 0 | 585.5 | 10.85 | -33.04 | 35.15 | 34.42 | -11.01 | 103.63 | -58.92 | -47.61 | 4.28 | -54.01 | -36.57 | 301.79 | -1.08 | -16.2 | 1.59 | -14.52 | -20.1 | 84.43 | -22.84 | -10.56 | 1.32 | 10.0 | -4.35 | 17.48 | 0.0 | 0.0 | 45.12 | 0.0 | 45.78 | 0 | 0 | -100.0 | 258.23 | 15.73 | 9.82 | 303.36 | 13.08 | 12.19 | 13.1 | -55.83 | 10.83 | 271.33 | 7.33 | 9.87 | 0.00 | 0 | 0 |
| 23Q3 (16) | 193.67 | -28.39 | -25.58 | 25.49 | -79.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 528.17 | -6.2 | -33.71 | 26.15 | -0.04 | -39.41 | 252.26 | -12.46 | 36.08 | 9.32 | -3.78 | 31.83 | 305.08 | 2.94 | -28.16 | 1.86 | -4.12 | -16.22 | 109.42 | 0.01 | 15.92 | 1.2 | 5.26 | -14.29 | 17.48 | 0.0 | 0.0 | 45.12 | 0.0 | 45.78 | 0 | 0 | -100.0 | 223.14 | 13.27 | 14.06 | 268.26 | 10.8 | 16.19 | 29.66 | 72.44 | 67.1 | 252.8 | 18.03 | 18.47 | 0.00 | 0 | 0 |
| 23Q2 (15) | 270.46 | -2.35 | 33.32 | 124.23 | 19.98 | -25.1 | 0 | 0 | 0 | 0 | 0 | 0 | 563.08 | -24.14 | -24.98 | 26.16 | -20.68 | -26.58 | 288.16 | -4.73 | 23.55 | 9.68 | 1.27 | -5.4 | 296.38 | -14.0 | -35.01 | 1.94 | 6.59 | -13.39 | 109.41 | 0.01 | 15.92 | 1.14 | -12.31 | 6.54 | 17.48 | 0.0 | 0.0 | 45.12 | 45.78 | 45.78 | 0 | -100.0 | -100.0 | 196.99 | -26.53 | 29.2 | 242.11 | -20.2 | 28.97 | 17.2 | 55.23 | 271.49 | 214.19 | -23.28 | 36.34 | 0.00 | 0 | 0 |
| 23Q1 (14) | 276.98 | 5.59 | 51.51 | 103.54 | 0 | -41.65 | 0 | 0 | 0 | 0 | 0 | 0 | 742.26 | -15.11 | 46.39 | 32.98 | -16.51 | 40.58 | 302.46 | 52.9 | 100.03 | 9.56 | 41.54 | 29.0 | 344.64 | -4.3 | -32.33 | 1.82 | -8.54 | -23.85 | 109.4 | 15.89 | 15.93 | 1.3 | -5.8 | 34.02 | 17.48 | 0.0 | 0.0 | 30.95 | 0.0 | 38.79 | 4.31 | 0.0 | 81.09 | 268.12 | 14.03 | 56.68 | 303.38 | 12.2 | 54.94 | 11.08 | -6.26 | 620.19 | 279.2 | 13.05 | 65.21 | 0.00 | 0 | 0 |
| 22Q4 (13) | 262.32 | 0.8 | 15.7 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 874.39 | 9.75 | 53.73 | 39.5 | -8.48 | 51.11 | 197.81 | 6.71 | 50.24 | 6.75 | -4.42 | -1.18 | 360.12 | -15.2 | -20.65 | 1.99 | -10.36 | -20.4 | 94.4 | 0.01 | 0.04 | 1.38 | -1.43 | 39.39 | 17.48 | 0.0 | 0.0 | 30.95 | 0.0 | 38.79 | 4.31 | 0.0 | 81.09 | 235.14 | 20.2 | 59.23 | 270.4 | 17.11 | 56.89 | 11.82 | -33.41 | 374.25 | 246.96 | 15.74 | 72.27 | 0.00 | 0 | 0 |
| 22Q3 (12) | 260.24 | 28.29 | 53.37 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 796.74 | 6.15 | 76.02 | 43.16 | 21.13 | 112.93 | 185.37 | -20.52 | 42.92 | 7.07 | -30.95 | 2.57 | 424.65 | -6.89 | 7.94 | 2.22 | -0.89 | -10.84 | 94.39 | 0.01 | 0.03 | 1.4 | 30.84 | 30.84 | 17.48 | 0.0 | 0.0 | 30.95 | 0.0 | 38.79 | 4.31 | 0.0 | 81.09 | 195.63 | 28.31 | 60.92 | 230.89 | 22.99 | 57.87 | 17.75 | 283.37 | 538.27 | 213.38 | 35.82 | 81.57 | 0.00 | 0 | 0 |
| 22Q2 (11) | 202.86 | 10.97 | 0.17 | 165.87 | -6.53 | -1.3 | 0 | 0 | 0 | 0 | 0 | 0 | 750.57 | 48.03 | 46.62 | 35.63 | 51.88 | 54.31 | 233.24 | 54.25 | 42.26 | 10.23 | 38.1 | 18.73 | 456.06 | -10.45 | 76.28 | 2.24 | -6.28 | -16.73 | 94.38 | 0.01 | 89.02 | 1.07 | 10.31 | 52.86 | 17.48 | 0.0 | 0.0 | 30.95 | 38.79 | 38.79 | 4.31 | 81.09 | 81.09 | 152.47 | -10.9 | 50.51 | 187.73 | -4.13 | 49.0 | 4.63 | 317.37 | 222.81 | 157.1 | -7.04 | 61.08 | 0.00 | 0 | 0 |
| 22Q1 (10) | 182.81 | -19.37 | -15.24 | 177.46 | -16.55 | 7.8 | 0 | 0 | 0 | 0 | 0 | 0 | 507.05 | -10.85 | 29.05 | 23.46 | -10.25 | 38.08 | 151.21 | 14.85 | 46.83 | 7.41 | 8.42 | 37.51 | 509.3 | 12.22 | 82.02 | 2.39 | -4.4 | -13.72 | 94.37 | 0.01 | 89.04 | 0.97 | -2.02 | 61.67 | 17.48 | 0.0 | 0.0 | 22.3 | 0.0 | 62.77 | 2.38 | 0.0 | 0 | 171.13 | 15.89 | 17.9 | 195.81 | 13.61 | 23.27 | -2.13 | 50.58 | 14.11 | 169.0 | 17.89 | 18.46 | 0.00 | 0 | 0 |
| 21Q4 (9) | 226.73 | 33.62 | -2.14 | 212.66 | 1.08 | 296.75 | 0 | 0 | 0 | 0 | 0 | 0 | 568.79 | 25.66 | 8.31 | 26.14 | 28.96 | -4.32 | 131.66 | 1.51 | 61.21 | 6.84 | -0.79 | 56.44 | 453.83 | 15.36 | 128.88 | 2.5 | 0.4 | 0 | 94.36 | 0.0 | 89.02 | 0.99 | -7.48 | 52.31 | 17.48 | 0.0 | 0.0 | 22.3 | 0.0 | 62.77 | 2.38 | 0.0 | 0 | 147.67 | 21.47 | 15.22 | 172.35 | 17.85 | 21.49 | -4.31 | -6.42 | -81.09 | 143.36 | 21.99 | 13.98 | 0.00 | 0 | 0 |
| 21Q3 (8) | 169.68 | -16.22 | 67.65 | 210.39 | 25.19 | 34.8 | 0 | 0 | 0 | 0 | 0 | 0 | 452.64 | -11.58 | -4.11 | 20.27 | -12.21 | -9.75 | 129.7 | -20.89 | -16.85 | 6.89 | -20.07 | -18.74 | 393.42 | 52.06 | 23.84 | 2.49 | -7.43 | 0 | 94.36 | 88.98 | 0 | 1.07 | 52.86 | 105.77 | 17.48 | 0.0 | 0.0 | 22.3 | 0.0 | 62.77 | 2.38 | 0.0 | 0 | 121.57 | 20.01 | 20.5 | 146.25 | 16.08 | 27.63 | -4.05 | -7.43 | -200.0 | 117.52 | 20.5 | 18.06 | 0.00 | 0 | 0 |
| 21Q2 (7) | 202.52 | -6.1 | 59.65 | 168.06 | 2.09 | 131.17 | 0 | 0 | 0 | 0 | 0 | 0 | 511.93 | 30.3 | -1.69 | 23.09 | 35.9 | 6.45 | 163.95 | 59.21 | 6.21 | 8.62 | 59.94 | 0 | 258.72 | -7.54 | -3.33 | 2.69 | -2.89 | 0 | 49.93 | 0.02 | 0 | 0.7 | 16.67 | 40.0 | 17.48 | 0.0 | 0.0 | 22.3 | 62.77 | 62.77 | 2.38 | 0 | 0 | 101.3 | -30.21 | 29.16 | 125.99 | -20.69 | 36.75 | -3.77 | -52.02 | -842.5 | 97.53 | -31.64 | 24.99 | 0.00 | 0 | 0 |
| 21Q1 (6) | 215.68 | -6.91 | 73.0 | 164.62 | 207.13 | 70.45 | 0 | 0 | 0 | 0 | 0 | 0 | 392.9 | -25.18 | 11.82 | 16.99 | -37.81 | 16.13 | 102.98 | 26.09 | 49.03 | 5.39 | 23.35 | 0 | 279.81 | 41.12 | 5.44 | 2.77 | 0 | 0 | 49.92 | 0.0 | 0 | 0.6 | -7.69 | 93.55 | 17.48 | 0.0 | 0.0 | 13.7 | 0.0 | 81.94 | 0 | 0 | 0 | 145.15 | 13.26 | 40.76 | 158.85 | 11.98 | 43.56 | -2.48 | -4.2 | -475.76 | 142.67 | 13.43 | 37.47 | 0.00 | 0 | 0 |
| 20Q4 (5) | 231.69 | 128.92 | 93.2 | 53.6 | -65.66 | -37.95 | 0 | 0 | 0 | 0 | 0 | 0 | 525.14 | 11.24 | 5.97 | 27.32 | 21.64 | 40.17 | 81.67 | -47.64 | -41.96 | 4.37 | -48.47 | 0 | 198.28 | -37.58 | 13.68 | 0 | 0 | 0 | 49.92 | 0 | 0 | 0.65 | 25.0 | 242.11 | 17.48 | 0.0 | 0.11 | 13.7 | 0.0 | 0 | 0 | 0 | 0 | 128.16 | 27.03 | 0 | 141.86 | 23.8 | 47.74 | -2.38 | -76.3 | -540.74 | 125.78 | 26.36 | 23192.59 | 0.00 | 0 | 0 |
| 20Q3 (4) | 101.21 | -20.21 | 0.0 | 156.07 | 114.68 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 472.06 | -9.34 | 0.0 | 22.46 | 3.55 | 0.0 | 155.98 | 1.04 | 0.0 | 8.48 | 0 | 0.0 | 317.68 | 18.7 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.52 | 4.0 | 0.0 | 17.48 | 0.0 | 0.0 | 13.7 | 0.0 | 0.0 | 0 | 0 | 0.0 | 100.89 | 28.64 | 0.0 | 114.59 | 24.38 | 0.0 | -1.35 | -237.5 | 0.0 | 99.54 | 27.57 | 0.0 | 0.00 | 0 | 0.0 |
