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) | 505.13 | -26.25 | 1.7 | -60.0 | 75.76 | -13.66 | 0 | 0 | 2117.41 | -5.35 | -186.43 | 0 | 300.15 | -10.65 | 14.18 | -5.6 | 371.51 | 3.44 | 11.2 | -43.46 | 319.78 | 19.15 | 175.42 | 0.18 | 907.86 | -5.0 | 138.12 | 0.0 | 55.65 | 73.69 | 217.54 | -49.11 | 411.31 | -31.18 | -71.99 | 0 | 145.55 | -60.86 | 0.00 | 61.86 |
| 2022 (9) | 684.91 | 138.91 | 4.25 | 0 | 87.75 | 0.06 | 0 | 0 | 2237.16 | -36.1 | -279.9 | 0 | 335.92 | -45.71 | 15.02 | -15.05 | 359.17 | -6.17 | 19.81 | 3.45 | 268.38 | -24.6 | 175.11 | -0.06 | 955.65 | -9.5 | 138.12 | 71.3 | 32.04 | -47.13 | 427.5 | -49.44 | 597.66 | -39.43 | -55.65 | 0 | 371.85 | -54.29 | 0.00 | 38.95 |
| 2021 (8) | 286.68 | 8.05 | 0 | 0 | 87.7 | -54.72 | 0 | 0 | 3500.77 | 29.7 | 575.34 | 3416.75 | 618.8 | 18.72 | 17.68 | -8.47 | 382.78 | 24.02 | 19.15 | 9.74 | 355.93 | 38.18 | 175.21 | 0.08 | 1055.96 | 6.23 | 80.63 | 2.44 | 60.6 | -17.27 | 845.46 | 190.33 | 986.68 | 122.64 | -32.04 | 0 | 813.42 | 252.73 | 0.00 | 78.04 |
| 2020 (7) | 265.32 | -23.61 | 0 | 0 | 193.67 | 20.88 | 0 | 0 | 2699.11 | 7.12 | 16.36 | 0 | 521.22 | 22.99 | 19.31 | 14.82 | 308.65 | 1.4 | 17.45 | -6.23 | 257.59 | 30.74 | 175.07 | -0.4 | 994.04 | 2.36 | 78.71 | 0.0 | 73.25 | 57.09 | 291.21 | -2.49 | 443.17 | 4.52 | -60.6 | 0 | 230.61 | 2.32 | 0.00 | 5.76 |
| 2019 (6) | 347.33 | 2.62 | 0 | 0 | 160.22 | -1.06 | 0 | 0 | 2519.71 | -9.81 | -174.43 | 0 | 423.78 | -15.58 | 16.82 | -6.4 | 304.39 | -1.35 | 18.61 | -20.98 | 197.02 | -43.94 | 175.78 | -0.58 | 971.11 | -2.42 | 78.71 | 2.92 | 46.63 | 327.41 | 298.64 | -42.29 | 423.99 | -29.9 | -73.25 | 0 | 225.39 | -52.13 | 0.00 | 0 |
| 2018 (5) | 338.47 | -48.71 | 0 | 0 | 161.94 | 47.88 | 0 | 0 | 2793.76 | -15.13 | 22.23 | -94.0 | 501.99 | -14.99 | 17.97 | 0.16 | 308.57 | 1.98 | 23.55 | 14.65 | 351.42 | 103.27 | 176.81 | -1.28 | 995.21 | 0.0 | 76.48 | 93.82 | 10.91 | -68.09 | 517.46 | -12.12 | 604.85 | -8.7 | -46.63 | 0 | 470.83 | -18.53 | 0.00 | 0 |
| 2017 (4) | 659.89 | 86.49 | 0 | 0 | 109.51 | -33.15 | 0 | 0 | 3291.74 | 14.66 | 370.29 | 1879.1 | 590.52 | -8.38 | 17.94 | -20.1 | 302.59 | 29.3 | 20.54 | -1.72 | 172.88 | -38.54 | 179.11 | -2.9 | 995.21 | 0.0 | 39.46 | 4.97 | 34.19 | 0 | 588.84 | 122.23 | 662.48 | 118.96 | -10.91 | 0 | 577.93 | 150.42 | 0.00 | 0 |
| 2016 (3) | 353.85 | -32.63 | 115.84 | 0 | 163.82 | 0.13 | 0 | 0 | 2870.89 | -21.16 | 18.71 | -82.7 | 644.55 | 26.82 | 22.45 | 60.86 | 234.02 | -22.5 | 20.9 | -8.81 | 281.28 | -35.53 | 184.46 | -4.64 | 995.21 | -0.01 | 37.59 | 40.42 | 0 | 0 | 264.97 | -4.21 | 302.56 | -0.27 | -34.19 | 0 | 230.78 | -24.12 | 0.00 | 0 |
| 2015 (2) | 525.23 | -26.01 | 0 | 0 | 163.61 | -75.27 | 0 | 0 | 3641.33 | -15.05 | 108.16 | -50.1 | 508.23 | -34.07 | 13.96 | -22.39 | 301.98 | -10.63 | 22.92 | -25.05 | 436.3 | 3.16 | 193.43 | -4.33 | 995.32 | -0.01 | 26.77 | 425.93 | 0 | 0 | 276.62 | 10.74 | 303.38 | 13.91 | 27.5 | 42.63 | 304.12 | 13.03 | 0.00 | 0 |
| 2014 (1) | 709.9 | 60.84 | 225.27 | -27.75 | 661.63 | -60.87 | 0 | 0 | 4286.62 | 1.4 | 216.77 | 324.79 | 770.88 | 12.69 | 17.98 | 11.13 | 337.88 | -33.12 | 30.58 | -45.65 | 422.93 | 0 | 202.19 | -4.69 | 995.45 | 9.28 | 5.09 | -78.15 | 11.44 | 0 | 249.79 | 390.46 | 266.33 | 258.84 | 19.28 | 0 | 269.07 | 655.39 | 0.01 | -18.08 |
| 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) | 505.13 | 8.87 | -26.25 | 1.7 | -51.43 | -60.0 | 75.76 | -80.15 | -13.66 | 0 | 0 | 0 | 534.04 | -7.37 | 11.46 | -32.37 | -70.55 | 73.88 | 300.15 | -18.07 | -10.65 | 14.18 | -20.2 | -5.59 | 371.51 | 3.46 | 3.44 | 11.2 | -4.11 | -43.46 | 319.78 | 1.24 | 19.15 | 175.42 | 0.18 | 0.18 | 907.86 | 0.0 | -5.0 | 138.12 | 0.0 | 0.0 | 55.65 | 0.0 | 73.69 | 217.54 | -12.93 | -49.11 | 411.31 | -7.28 | -31.18 | -71.99 | -65.23 | -29.36 | 145.55 | -29.44 | -60.86 | 0.00 | -10.68 | 61.86 |
| 23Q3 (19) | 463.97 | 18.02 | -3.32 | 3.5 | 0.0 | -90.33 | 381.57 | 10.94 | 335.04 | 0 | 0 | 0 | 576.54 | 4.66 | 20.07 | -18.98 | 66.93 | 85.11 | 366.37 | 6.85 | -10.81 | 17.76 | 1.85 | 10.58 | 359.1 | 7.16 | -16.58 | 11.68 | 0.6 | -45.11 | 315.85 | -9.29 | 1.18 | 175.1 | -0.05 | 0.01 | 907.86 | -5.0 | -5.0 | 138.12 | 0.0 | 0.0 | 55.65 | 0.0 | 73.69 | 249.84 | -7.06 | -54.7 | 443.61 | -4.1 | -38.53 | -43.57 | 43.16 | 4.18 | 206.27 | 7.34 | -59.24 | 0.00 | 1.67 | 89.73 |
| 23Q2 (18) | 393.14 | -50.04 | 12.07 | 3.5 | -11.39 | -89.3 | 343.95 | 174.63 | 292.19 | 0 | 0 | 0 | 550.87 | 20.82 | -4.86 | -57.39 | 26.13 | -21.05 | 342.89 | 18.68 | -25.76 | 17.44 | 20.38 | 13.58 | 335.11 | -2.36 | -28.86 | 11.61 | -42.92 | -42.98 | 348.21 | -42.63 | 11.54 | 175.18 | 0.1 | 0.01 | 955.65 | 0.0 | -9.5 | 138.12 | 0.0 | 0.0 | 55.65 | 73.69 | 73.69 | 268.82 | -23.15 | -60.41 | 462.59 | -11.04 | -45.52 | -76.66 | -67.67 | -31.24 | 192.16 | -36.81 | -69.04 | 0.00 | 16.57 | 120.15 |
| 23Q1 (17) | 786.94 | 14.9 | 189.0 | 3.95 | -7.06 | 132.35 | 125.24 | 42.72 | 42.79 | 0 | 0 | 0 | 455.95 | -4.84 | -34.76 | -77.69 | 37.31 | -511.06 | 288.92 | -13.99 | -48.75 | 14.49 | -3.52 | -13.62 | 343.22 | -4.44 | -17.38 | 20.34 | 2.68 | 1.09 | 606.99 | 126.17 | 70.54 | 175.01 | -0.06 | -0.13 | 955.65 | 0.0 | -9.5 | 138.12 | 0.0 | 71.3 | 32.04 | 0.0 | -47.13 | 349.82 | -18.17 | -59.54 | 519.98 | -13.0 | -48.3 | -45.72 | 17.84 | -48.63 | 304.1 | -18.22 | -63.53 | 0.00 | 52.9 | 106.55 |
| 22Q4 (16) | 684.91 | 42.71 | 138.91 | 4.25 | -88.26 | 0 | 87.75 | 0.05 | 0.06 | 0 | 0 | 0 | 479.13 | -0.21 | -40.05 | -123.93 | 2.77 | -308.57 | 335.92 | -18.23 | -45.71 | 15.02 | -6.53 | -15.05 | 359.17 | -16.56 | -6.17 | 19.81 | -6.91 | 3.45 | 268.38 | -14.02 | -24.6 | 175.11 | 0.02 | -0.06 | 955.65 | 0.0 | -9.5 | 138.12 | 0.0 | 71.3 | 32.04 | 0.0 | -47.13 | 427.5 | -22.49 | -49.44 | 597.66 | -17.19 | -39.43 | -55.65 | -22.39 | -73.69 | 371.85 | -26.52 | -54.29 | 0.00 | 4.69 | 38.95 |
| 22Q3 (15) | 479.92 | 36.81 | 87.04 | 36.21 | 10.67 | 0 | 87.71 | 0.01 | 99.16 | 0 | 0 | 0 | 480.15 | -17.08 | -48.42 | -127.46 | -168.85 | -168.52 | 410.79 | -11.06 | -38.59 | 16.06 | 4.62 | -16.37 | 430.46 | -8.62 | 9.93 | 21.28 | 4.52 | 3.65 | 312.16 | -0.0 | -20.69 | 175.08 | -0.05 | -0.09 | 955.65 | -9.5 | -9.5 | 138.12 | 0.0 | 71.3 | 32.04 | 0.0 | -47.13 | 551.53 | -18.77 | -30.13 | 721.69 | -15.01 | -22.45 | -45.47 | 22.15 | -3.79 | 506.06 | -18.46 | -32.12 | 0.00 | 17.97 | 28.33 |
| 22Q2 (14) | 350.8 | 28.83 | 30.77 | 32.72 | 1824.71 | 0 | 87.7 | -0.01 | 95.5 | 0 | 0 | 0 | 579.02 | -17.15 | -37.9 | -47.41 | -350.85 | -122.13 | 461.87 | -18.07 | -26.7 | 15.36 | -8.45 | -19.66 | 471.08 | 13.4 | 34.28 | 20.36 | 1.19 | 1.55 | 312.17 | -12.29 | -21.52 | 175.16 | -0.04 | -0.06 | 1055.96 | 0.0 | 0.55 | 138.12 | 71.3 | 71.3 | 32.04 | -47.13 | -47.13 | 679.0 | -21.47 | 12.95 | 849.16 | -15.58 | 14.39 | -58.41 | -89.89 | -265.06 | 620.59 | -25.58 | 6.06 | 0.00 | 9.37 | 125.19 |
| 22Q1 (13) | 272.3 | -5.02 | 15.27 | 1.7 | 0 | 0 | 87.71 | 0.01 | -54.7 | 0 | 0 | 0 | 698.86 | -12.55 | -16.64 | 18.9 | -68.19 | -83.67 | 563.76 | -8.89 | -2.35 | 16.77 | -5.11 | -11.87 | 415.41 | 8.52 | 36.22 | 20.12 | 5.07 | -0.25 | 355.92 | -0.0 | 26.58 | 175.23 | 0.01 | 0.03 | 1055.96 | 0.0 | 3.04 | 80.63 | 0.0 | 2.44 | 60.6 | 0.0 | -17.27 | 864.63 | 2.27 | 112.11 | 1005.85 | 1.94 | 79.75 | -30.76 | 4.0 | -107.7 | 833.87 | 2.51 | 112.28 | 0.00 | 2.86 | 96.3 |
| 21Q4 (12) | 286.68 | 11.73 | 8.05 | 0 | 0 | 0 | 87.7 | 99.14 | -54.72 | 0 | 0 | 0 | 799.17 | -14.15 | 2.37 | 59.42 | -68.06 | -41.42 | 618.8 | -7.49 | 18.72 | 17.68 | -7.98 | -8.47 | 382.78 | -2.25 | 24.02 | 19.15 | -6.72 | 9.74 | 355.93 | -9.57 | 38.18 | 175.21 | -0.02 | 0.08 | 1055.96 | 0.0 | 6.23 | 80.63 | 0.0 | 2.44 | 60.6 | 0.0 | -17.27 | 845.46 | 7.11 | 190.33 | 986.68 | 6.03 | 122.64 | -32.04 | 26.87 | 47.13 | 813.42 | 9.1 | 252.73 | 0.00 | -3.3 | 78.04 |
| 21Q3 (11) | 256.58 | -4.35 | -6.3 | 0 | 0 | 0 | 44.04 | -1.83 | -58.25 | 0 | 0 | 0 | 930.86 | -0.16 | 24.83 | 186.02 | -13.15 | 1106.36 | 668.93 | 6.16 | 22.25 | 19.21 | 0.51 | -9.63 | 391.59 | 11.62 | 23.01 | 20.53 | 2.39 | 4.91 | 393.59 | -1.06 | 29.42 | 175.24 | -0.02 | 0.03 | 1055.96 | 0.55 | 8.74 | 80.63 | 0.0 | 2.44 | 60.6 | 0.0 | -17.27 | 789.35 | 31.31 | 317.91 | 930.57 | 25.35 | 173.02 | -43.81 | -173.81 | 44.5 | 745.54 | 27.41 | 578.07 | 0.00 | 107.01 | 77.3 |
| 21Q2 (10) | 268.25 | 13.55 | -3.19 | 0 | 0 | -100.0 | 44.86 | -76.83 | -57.45 | 0 | 0 | 0 | 932.36 | 11.21 | 39.4 | 214.19 | 85.11 | 548.0 | 630.14 | 9.14 | 45.51 | 19.11 | 0.42 | 8.63 | 350.83 | 15.05 | -0.94 | 20.05 | -0.59 | 3.78 | 397.79 | 41.47 | 80.97 | 175.27 | 0.06 | -0.1 | 1050.14 | 2.47 | 8.14 | 80.63 | 2.44 | 2.44 | 60.6 | -17.27 | -17.27 | 601.15 | 47.47 | 250.46 | 742.37 | 32.66 | 129.49 | -16.0 | -8.04 | 82.5 | 585.15 | 48.96 | 630.71 | 0.00 | -4.66 | -13.5 |
| 21Q1 (9) | 236.23 | -10.96 | -34.18 | 0 | 0 | -100.0 | 193.61 | -0.03 | 83.6 | 0 | 0 | 0 | 838.39 | 7.39 | 66.37 | 115.71 | 14.08 | 319.61 | 577.35 | 10.77 | 64.2 | 19.03 | -1.44 | 31.23 | 304.95 | -1.2 | -13.96 | 20.17 | 15.59 | 5.66 | 281.19 | 9.16 | 2.96 | 175.17 | 0.06 | -0.31 | 1024.83 | 3.1 | 5.53 | 78.71 | 0.0 | 0.0 | 73.25 | 0.0 | 57.09 | 407.63 | 39.98 | 65.73 | 559.59 | 26.27 | 50.71 | -14.81 | 75.56 | 82.95 | 392.82 | 70.34 | 146.93 | 0.00 | -6.71 | -6.72 |
| 20Q4 (8) | 265.32 | -3.1 | -23.61 | 0 | 0 | 0 | 193.67 | 83.61 | 20.88 | 0 | 0 | 0 | 780.68 | 4.69 | 19.05 | 101.43 | 557.78 | 247.88 | 521.22 | -4.74 | 22.99 | 19.31 | -9.15 | 14.82 | 308.65 | -3.04 | 1.4 | 17.45 | -10.83 | -6.23 | 257.59 | -15.3 | 30.74 | 175.07 | -0.07 | -0.4 | 994.04 | 2.36 | 2.36 | 78.71 | 0.0 | 0.0 | 73.25 | 0.0 | 57.09 | 291.21 | 54.18 | -2.49 | 443.17 | 30.02 | 4.52 | -60.6 | 23.22 | 17.27 | 230.61 | 109.74 | 2.32 | 0.00 | -3.71 | 5.76 |
| 20Q3 (7) | 273.82 | -1.18 | -25.68 | 0 | -100.0 | 0 | 105.48 | 0.04 | -34.17 | 0 | 0 | 0 | 745.68 | 11.49 | 17.81 | 15.42 | 132.25 | 139.66 | 547.16 | 26.35 | 14.56 | 21.26 | 20.81 | 0 | 318.34 | -10.11 | -6.52 | 19.57 | 1.29 | -19.66 | 304.12 | 38.36 | 21.9 | 175.19 | -0.14 | -0.44 | 971.11 | 0.0 | -2.42 | 78.71 | 0.0 | 0.0 | 73.25 | 0.0 | 57.09 | 188.88 | 10.11 | -48.63 | 340.84 | 5.36 | -30.87 | -78.93 | 13.69 | -43.17 | 109.95 | 37.3 | -64.83 | 0.00 | 0.99 | 14.55 |
| 20Q2 (6) | 277.09 | -22.79 | -18.77 | 52.0 | 205.88 | 0 | 105.44 | -0.01 | -50.81 | 0 | 0 | 0 | 668.83 | 32.73 | 5.87 | -47.81 | 9.26 | -60.98 | 433.06 | 23.16 | -8.68 | 17.59 | 21.31 | 0 | 354.16 | -0.07 | 3.82 | 19.32 | 1.2 | -22.97 | 219.81 | -19.51 | -11.25 | 175.44 | -0.16 | -0.25 | 971.11 | 0.0 | -2.42 | 78.71 | 0.0 | 0.0 | 73.25 | 57.09 | 57.09 | 171.53 | -30.26 | -57.81 | 323.49 | -12.88 | -39.19 | -91.45 | -5.26 | -153.53 | 80.08 | -49.66 | -78.39 | 0.00 | 2.82 | 0 |
| 20Q1 (5) | 358.88 | 3.33 | -18.54 | 17.0 | 0 | 0 | 105.45 | -34.18 | -34.89 | 0 | 0 | 0 | 503.92 | -23.16 | -15.91 | -52.69 | 23.18 | -41.45 | 351.61 | -17.03 | -14.32 | 14.50 | -13.77 | 0 | 354.41 | 16.43 | 8.18 | 19.09 | 2.58 | -21.7 | 273.1 | 38.62 | -7.95 | 175.72 | -0.03 | -0.41 | 971.11 | 0.0 | -2.42 | 78.71 | 0.0 | 2.92 | 46.63 | 0.0 | 327.41 | 245.96 | -17.64 | -48.78 | 371.3 | -12.43 | -34.59 | -86.88 | -18.61 | -243.94 | 159.08 | -29.42 | -65.03 | 0.00 | 5.76 | 0 |
| 19Q4 (4) | 347.33 | -5.72 | 0.0 | 0 | 0 | 0.0 | 160.22 | -0.01 | 0.0 | 0 | 0 | 0.0 | 655.78 | 3.61 | 0.0 | -68.59 | -76.41 | 0.0 | 423.78 | -11.27 | 0.0 | 16.82 | 0 | 0.0 | 304.39 | -10.61 | 0.0 | 18.61 | -23.6 | 0.0 | 197.02 | -21.03 | 0.0 | 175.78 | -0.11 | 0.0 | 971.11 | -2.42 | 0.0 | 78.71 | 0.0 | 0.0 | 46.63 | 0.0 | 0.0 | 298.64 | -18.78 | 0.0 | 423.99 | -14.01 | 0.0 | -73.25 | -32.87 | 0.0 | 225.39 | -27.89 | 0.0 | 0.00 | 4.3 | 0.0 |
