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) | 728.65 | -45.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 189.43 | 15.75 | 0 | 0 | 0.00 | 0 | 0 | 0 | 842.1 | 6.96 | 0 | 0 | 0 | 0 | 1841.61 | -0.06 | 156.14 | 13.94 | 489.77 | 11845.61 | 197.75 | -60.82 | 843.65 | 30.62 | -392.96 | 0 | -195.21 | 0 | 0.00 | -14.09 |
| 2022 (9) | 1324.89 | -21.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 163.66 | -53.3 | 0 | 0 | 0.00 | 0 | 0 | 0 | 787.28 | 41.78 | 0 | 0 | 0 | 0 | 1842.75 | -3.45 | 137.04 | 36.55 | 4.1 | 37.58 | 504.76 | -2.97 | 645.9 | 3.58 | -738.29 | 0 | -233.53 | 0 | 0.00 | -48.1 |
| 2021 (8) | 1678.63 | 38.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 350.43 | 176.91 | 0 | 0 | 0.00 | 0 | 0 | 0 | 555.28 | 23.04 | 0 | 0 | 0 | 0 | 1908.58 | 27.47 | 100.36 | 13.84 | 2.98 | -47.26 | 520.22 | 109.69 | 623.56 | 82.38 | 124.9 | -31.99 | 645.12 | 49.43 | 0.00 | -99.71 |
| 2020 (7) | 1211.69 | 19.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 126.55 | -1.1 | 0 | 0 | 0.00 | 0 | 0 | 0 | 451.3 | 5.58 | 0 | 0 | 0 | 0 | 1497.33 | 0.03 | 88.16 | 16.6 | 5.65 | -94.77 | 248.09 | 96.63 | 341.91 | 10.38 | 183.64 | 106.15 | 431.73 | 100.57 | 0.39 | 6.27 |
| 2019 (6) | 1011.41 | 69.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 127.96 | 62.94 | 0 | 0 | 0.00 | 0 | 0 | 0 | 427.46 | 2.92 | 0 | 0 | 0 | 0 | 1496.84 | 0.03 | 75.61 | 11.59 | 107.98 | 1811.15 | 126.17 | -14.49 | 309.77 | 40.19 | 89.08 | 0 | 215.25 | 408.5 | 0.37 | 27.7 |
| 2018 (5) | 596.07 | -6.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 78.53 | -32.85 | 0 | 0 | 0.00 | 0 | 0 | 0 | 415.35 | -0.69 | 0 | 0 | 0 | 0 | 1496.34 | -0.09 | 67.76 | 20.85 | 5.65 | -72.82 | 147.55 | 11.91 | 220.96 | 5.87 | -105.22 | 0 | 42.33 | -68.07 | 0.29 | -12.05 |
| 2017 (4) | 638.08 | 125.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 116.95 | 97.45 | 0 | 0 | 0.00 | 0 | 0 | 0 | 418.25 | 181.56 | 0 | 0 | 0 | 0 | 1497.68 | 0.02 | 56.07 | 11.83 | 20.79 | -35.59 | 131.85 | 54.1 | 208.7 | 24.23 | 0.74 | 0 | 132.59 | 95.76 | 0.33 | 1414.9 |
| 2016 (3) | 283.12 | 12.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 59.23 | -30.55 | 0 | 0 | 0.00 | 0 | 0 | 0 | 148.55 | 15.84 | 0 | 0 | 0 | 0 | 1497.44 | -0.91 | 50.14 | 20.5 | 32.28 | 321.96 | 85.56 | -37.0 | 167.99 | -9.23 | -17.83 | 0 | 67.73 | -37.48 | 0.02 | 1.06 |
| 2015 (2) | 250.9 | -0.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 85.28 | -20.68 | 0 | 0 | 0.00 | 0 | 0 | 0 | 128.24 | 20.59 | 0 | 0 | 0 | 0 | 1511.25 | -1.51 | 41.61 | 35.19 | 7.65 | -31.94 | 135.81 | -11.1 | 185.07 | -4.99 | -27.47 | 0 | 108.34 | -28.97 | 0.02 | -35.52 |
| 2014 (1) | 252.28 | 24.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 107.52 | 29.48 | 0 | 0 | 0.00 | 0 | 0 | 0 | 106.34 | 16.65 | 0 | 0 | 0 | 0 | 1534.44 | 2.09 | 30.78 | 36.98 | 11.24 | -68.86 | 152.76 | 73.61 | 194.78 | 32.9 | -0.24 | 0 | 152.52 | 87.65 | 0.03 | -13.01 |
| 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 728.65 | 10.98 | -45.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.3 | -80.6 | 136.15 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 842.1 | 4.36 | 6.96 | 0 | 0 | 0 | 0 | 0 | 0 | 1841.61 | -0.0 | -0.06 | 156.14 | 0.0 | 13.94 | 489.77 | 0.0 | 11845.61 | 197.75 | 7.39 | -60.82 | 843.65 | 1.64 | 30.62 | -392.96 | 39.95 | 46.77 | -195.21 | 58.48 | 16.41 | 0.00 | -3.94 | -14.09 |
| 23Q3 (19) | 656.54 | -2.95 | -29.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 73.7 | 10.99 | 9.93 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 806.9 | 1.74 | 4.13 | 0 | 0 | 0 | 0 | 0 | 0 | 1841.67 | -0.02 | -0.06 | 156.14 | 0.0 | 13.94 | 489.77 | 0.0 | 11505.92 | 184.14 | 69.08 | -65.41 | 830.04 | 9.97 | 23.23 | -654.35 | -32.77 | 44.12 | -470.21 | -22.47 | 26.38 | 0.00 | 5.4 | -73.88 |
| 23Q2 (18) | 676.48 | -26.63 | -40.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66.4 | 89.61 | 68.36 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 793.11 | 0.71 | 15.07 | 0 | 0 | 0 | 0 | 0 | 0 | 1841.99 | -0.03 | -3.47 | 156.14 | 13.94 | 13.94 | 489.77 | 11845.61 | 11505.92 | 108.91 | -79.96 | -76.89 | 754.81 | 10.26 | 23.22 | -492.86 | 7.69 | 46.78 | -383.95 | -4124.63 | 15.57 | 0.00 | -7.55 | -71.75 |
| 23Q1 (17) | 922.02 | -30.41 | -27.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35.02 | 188.52 | -63.8 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 787.49 | 0.03 | 11.63 | 0 | 0 | 0 | 0 | 0 | 0 | 1842.52 | -0.01 | -3.45 | 137.04 | 0.0 | 36.55 | 4.1 | 0.0 | 37.58 | 543.45 | 7.67 | -14.47 | 684.59 | 5.99 | -7.33 | -533.91 | 27.68 | -80.42 | 9.54 | 104.09 | -97.19 | 0.00 | -8.21 | -58.83 |
| 22Q4 (16) | 1324.89 | 42.46 | -21.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -39.56 | -159.01 | -190.92 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 787.28 | 1.6 | 41.78 | 0 | 0 | 0 | 0 | 0 | 0 | 1842.75 | -0.0 | -3.45 | 137.04 | 0.0 | 36.55 | 4.1 | -2.84 | 37.58 | 504.76 | -5.17 | -2.97 | 645.9 | -4.11 | 3.58 | -738.29 | 36.95 | -691.1 | -233.53 | 63.44 | -136.2 | 0.00 | -70.79 | -48.1 |
| 22Q3 (15) | 929.99 | -18.21 | -38.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 67.04 | 69.98 | -51.28 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 774.91 | 12.43 | 68.32 | 0 | 0 | 0 | 0 | 0 | 0 | 1842.82 | -3.43 | 22.81 | 137.04 | 0.0 | 36.55 | 4.22 | 0.0 | 35.26 | 532.29 | 12.94 | 11.13 | 673.55 | 9.96 | 15.64 | -1171.03 | -26.45 | -6099.13 | -638.74 | -40.46 | -228.14 | 0.00 | 13.98 | -99.26 |
| 22Q2 (14) | 1137.06 | -10.48 | -28.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 39.44 | -59.23 | -44.4 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 689.24 | -2.3 | 50.38 | 0 | 0 | 0 | 0 | 0 | 0 | 1908.25 | -0.01 | 27.29 | 137.04 | 36.55 | 55.44 | 4.22 | 41.61 | -25.31 | 471.3 | -25.83 | 9.22 | 612.56 | -17.08 | 16.61 | -926.06 | -212.94 | -912.12 | -454.76 | -233.96 | -183.36 | 0.00 | 34.75 | -99.36 |
| 22Q1 (13) | 1270.16 | -24.33 | 11.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96.74 | 122.34 | -1.69 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 705.46 | 27.05 | 51.74 | 0 | 0 | 0 | 0 | 0 | 0 | 1908.44 | -0.01 | 27.4 | 100.36 | 0.0 | 13.84 | 2.98 | 0.0 | -47.26 | 635.4 | 22.14 | 79.94 | 738.74 | 18.47 | 65.29 | -295.92 | -336.93 | -428.84 | 339.48 | -47.38 | -23.39 | 0.00 | 15.7 | -99.52 |
| 21Q4 (12) | 1678.63 | 10.22 | 38.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43.51 | -68.38 | 12.6 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 555.28 | 20.61 | 23.04 | 0 | 0 | 0 | 0 | 0 | 0 | 1908.58 | 27.2 | 27.47 | 100.36 | 0.0 | 13.84 | 2.98 | -4.49 | -47.26 | 520.22 | 8.61 | 109.69 | 623.56 | 7.06 | 82.38 | 124.9 | 539.86 | -31.99 | 645.12 | 29.42 | 49.43 | 0.00 | -99.59 | -99.71 |
| 21Q3 (11) | 1522.98 | -4.84 | 82.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 137.59 | 93.95 | 138.71 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 460.39 | 0.45 | 3.25 | 0 | 0 | 0 | 0 | 0 | 0 | 1500.51 | 0.09 | 0.22 | 100.36 | 13.84 | 13.84 | 3.12 | -44.78 | -44.78 | 478.96 | 11.0 | 127.26 | 582.44 | 10.87 | 91.24 | 19.52 | -82.88 | -71.76 | 498.48 | -8.62 | 78.1 | 0.27 | -0.79 | -27.61 |
| 21Q2 (10) | 1600.37 | 40.08 | 59.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70.94 | -27.91 | 101.82 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 458.33 | -1.41 | 15.1 | 0 | 0 | 0 | 0 | 0 | 0 | 1499.12 | 0.08 | 0.13 | 88.16 | 0.0 | 0.0 | 5.65 | 0.0 | 0.0 | 431.5 | 22.2 | 180.21 | 525.32 | 17.54 | 111.99 | 114.03 | 26.71 | 142.57 | 545.53 | 23.12 | 171.41 | 0.27 | 1.06 | -26.05 |
| 21Q1 (9) | 1142.5 | -5.71 | 21.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 98.4 | 154.66 | 2116.39 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 464.9 | 3.01 | 16.39 | 0 | 0 | 0 | 0 | 0 | 0 | 1497.97 | 0.04 | 0.06 | 88.16 | 0.0 | 16.6 | 5.65 | 0.0 | -94.77 | 353.11 | 42.33 | 194.58 | 446.93 | 30.72 | 47.27 | 89.99 | -51.0 | 167.05 | 443.1 | 2.63 | 3189.96 | 0.27 | -30.69 | -15.31 |
| 20Q4 (8) | 1211.69 | 45.36 | 19.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 38.64 | -32.96 | 77.49 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 451.3 | 1.21 | 5.58 | 0 | 0 | 0 | 0 | 0 | 0 | 1497.33 | 0.0 | 0.03 | 88.16 | 0.0 | 16.6 | 5.65 | 0.0 | -94.77 | 248.09 | 17.72 | 96.63 | 341.91 | 12.26 | 10.38 | 183.64 | 165.64 | 106.15 | 431.73 | 54.26 | 100.57 | 0.39 | 4.17 | 6.27 |
| 20Q3 (7) | 833.6 | -16.76 | 35.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57.64 | 63.98 | 104.61 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 445.89 | 11.98 | 3.68 | 0 | 0 | 0 | 0 | 0 | 0 | 1497.29 | 0.01 | 0.04 | 88.16 | 0.0 | 16.6 | 5.65 | 0.0 | -94.77 | 210.75 | 36.86 | 97.46 | 304.56 | 22.91 | 4.9 | 69.13 | 47.05 | -19.66 | 279.88 | 39.24 | 45.18 | 0.37 | 1.35 | 3.2 |
| 20Q2 (6) | 1001.44 | 6.4 | 71.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35.15 | 820.29 | -16.15 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 398.19 | -0.32 | -8.02 | 0 | 0 | 0 | 0 | 0 | 0 | 1497.11 | 0.0 | 0.03 | 88.16 | 16.6 | 16.6 | 5.65 | -94.77 | -94.77 | 153.99 | 28.46 | 92.37 | 247.8 | -18.34 | -6.01 | 47.01 | 135.03 | -40.3 | 201.0 | 1501.67 | 26.57 | 0.37 | 15.73 | 3.3 |
| 20Q1 (5) | 941.23 | -6.94 | 49.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.88 | -122.42 | -113.52 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 399.45 | -6.55 | -7.38 | 0 | 0 | 0 | 0 | 0 | 0 | 1497.11 | 0.02 | 0.04 | 75.61 | 0.0 | 11.59 | 107.98 | 0.0 | 1811.15 | 119.87 | -4.99 | -35.17 | 303.47 | -2.03 | 17.49 | -134.21 | -250.66 | -1166.85 | -14.34 | -106.66 | -107.26 | 0.32 | -13.03 | -0.31 |
| 19Q4 (4) | 1011.41 | 64.99 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 21.77 | -22.72 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 427.46 | -0.6 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1496.84 | 0.01 | 0.0 | 75.61 | 0.0 | 0.0 | 107.98 | 0.0 | 0.0 | 126.17 | 18.21 | 0.0 | 309.77 | 6.7 | 0.0 | 89.08 | 3.52 | 0.0 | 215.25 | 11.66 | 0.0 | 0.37 | 1.17 | 0.0 |
