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) | 977.22 | 15.54 | 451.64 | -43.25 | 117.52 | 61.58 | 0 | 0 | 12567.8 | -4.67 | 157.13 | 4.09 | 1549.06 | -18.58 | 12.33 | -14.58 | 1056.16 | -47.04 | 319.76 | 14.63 | 391.7 | -12.18 | 2.38 | 5.78 | 266.42 | -0.13 | 192.4 | 8.57 | 75.24 | -64.03 | 583.19 | 40.8 | 850.82 | 6.27 | -71.1 | 0 | 512.09 | 51.39 | 0.15 | -0.98 |
| 2022 (9) | 845.77 | -23.82 | 795.89 | -15.35 | 72.73 | 140.27 | 0 | 0 | 13184.1 | 4.33 | 150.96 | -26.53 | 1902.47 | -23.76 | 14.43 | -26.92 | 1994.42 | 34.7 | 278.95 | 23.61 | 446.02 | -5.26 | 2.25 | 8.17 | 266.76 | -0.06 | 177.22 | 12.89 | 209.19 | 31.85 | 414.19 | -11.24 | 800.6 | 2.34 | -75.93 | 0 | 338.26 | 35.14 | 0.15 | 5.0 |
| 2021 (8) | 1110.24 | -11.88 | 940.23 | -10.66 | 30.27 | -56.48 | 82.58 | 0 | 12637.2 | -9.69 | 205.46 | 1.67 | 2495.33 | 11.42 | 19.75 | 23.37 | 1480.61 | -10.34 | 225.67 | 5686.41 | 470.8 | 32.48 | 2.08 | -46.25 | 266.91 | 0.23 | 156.98 | 14.53 | 158.66 | 40.58 | 466.62 | 3.74 | 782.26 | 11.8 | -216.32 | 0 | 250.3 | -10.5 | 0.14 | -22.06 |
| 2020 (7) | 1259.97 | -13.58 | 1052.43 | 62.39 | 69.55 | 22.95 | 0 | 0 | 13993.3 | 2.42 | 202.08 | 4.61 | 2239.64 | 8.54 | 16.01 | 5.98 | 1651.42 | 55.7 | 3.9 | 30.0 | 355.38 | 31.55 | 3.87 | -70.18 | 266.29 | 1.98 | 137.06 | 16.41 | 112.86 | 43.42 | 449.78 | 6.69 | 699.7 | 13.22 | -170.13 | 0 | 279.65 | -9.39 | 0.18 | -0.77 |
| 2019 (6) | 1457.96 | 37.46 | 648.09 | -25.44 | 56.57 | 136.79 | 0 | 0 | 13662.9 | 1.96 | 193.18 | 73.8 | 2063.38 | 3.75 | 15.10 | 1.75 | 1060.63 | -35.71 | 3.0 | 1.69 | 270.15 | 10.27 | 12.98 | -12.06 | 261.11 | -0.05 | 117.74 | 10.42 | 78.69 | -10.73 | 421.56 | 31.13 | 617.99 | 19.7 | -112.94 | 0 | 308.62 | 29.92 | 0.18 | -5.74 |
| 2018 (5) | 1060.68 | -1.28 | 869.27 | 88.73 | 23.89 | 115.81 | 0 | 0 | 13400.0 | 12.25 | 111.15 | -24.3 | 1988.84 | 33.11 | 14.84 | 18.59 | 1649.88 | 33.19 | 2.95 | -47.04 | 244.99 | 75.66 | 14.76 | -1.4 | 261.24 | -0.07 | 106.63 | 15.97 | 88.15 | 161.65 | 321.49 | -14.07 | 516.27 | 3.3 | -83.94 | 0 | 237.55 | -13.23 | 0.20 | 4.02 |
| 2017 (4) | 1074.44 | -1.17 | 460.59 | 47.87 | 11.07 | 106.53 | 0 | 0 | 11938.1 | 3.12 | 146.83 | -24.08 | 1494.14 | 60.12 | 12.52 | 55.27 | 1238.75 | 15.43 | 5.57 | 32.62 | 139.47 | 208.36 | 14.97 | 4.03 | 261.41 | 1.51 | 91.95 | 26.64 | 33.69 | 0 | 374.13 | -8.4 | 499.76 | 3.89 | -100.37 | 0 | 273.76 | -26.1 | 0.19 | 1.26 |
| 2016 (3) | 1087.13 | 6.0 | 311.48 | -31.49 | 5.36 | -79.42 | 0 | 0 | 11577.1 | -4.61 | 193.4 | -18.78 | 933.16 | -22.26 | 8.06 | -18.5 | 1073.19 | -9.18 | 4.2 | -62.77 | 45.23 | -63.25 | 14.39 | -7.46 | 257.52 | -1.07 | 72.61 | 48.82 | 0 | 0 | 408.44 | 8.12 | 481.05 | 12.78 | -37.99 | 0 | 370.45 | -8.53 | 0.19 | -15.0 |
| 2015 (2) | 1025.61 | -4.76 | 454.67 | 67.27 | 26.04 | -72.74 | 0 | 0 | 12137.1 | 19.02 | 238.12 | 62.45 | 1200.3 | -7.57 | 9.89 | -22.34 | 1181.65 | 23.56 | 11.28 | -0.97 | 123.07 | -11.77 | 15.55 | -2.87 | 260.3 | 3.47 | 48.79 | 42.91 | 0 | 0 | 377.76 | 45.79 | 426.55 | 45.46 | 27.25 | -44.4 | 405.01 | 31.44 | 0.22 | -7.41 |
| 2014 (1) | 1076.89 | 45.01 | 271.81 | 18.11 | 95.52 | 5.91 | 0 | 0 | 10197.4 | 7.37 | 146.58 | 53.42 | 1298.63 | 24.82 | 12.73 | 16.26 | 956.3 | -7.69 | 11.39 | -38.33 | 139.49 | -51.41 | 16.01 | -18.73 | 251.57 | 8.38 | 34.14 | 38.89 | 0 | 0 | 259.12 | 68.21 | 293.25 | 38.69 | 49.01 | 0 | 308.13 | 102.78 | 0.24 | -7.65 |
| 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) | 977.22 | -0.75 | 15.54 | 451.64 | -11.26 | -43.25 | 117.52 | 1.45 | 61.58 | 0 | 0 | 0 | 3421.69 | 8.36 | -4.44 | 49.95 | 8.99 | -1.03 | 1549.06 | -25.52 | -18.58 | 12.33 | -24.58 | -14.58 | 1056.16 | -23.83 | -47.04 | 319.76 | 0.43 | 14.63 | 391.7 | -2.23 | -12.18 | 2.38 | 3.48 | 5.78 | 266.42 | -0.02 | -0.13 | 192.4 | 0.0 | 8.57 | 75.24 | 0.0 | -64.03 | 583.19 | 9.36 | 40.8 | 850.82 | 6.23 | 6.27 | -71.1 | -993.22 | 6.36 | 512.09 | -5.39 | 51.39 | 0.15 | 2.7 | -0.98 |
| 23Q3 (19) | 984.58 | 23.33 | -25.76 | 508.97 | 8.9 | -51.51 | 115.84 | 21.06 | 72.79 | 0 | 0 | 0 | 3157.69 | 12.49 | -10.51 | 45.83 | 46.56 | -12.95 | 2079.94 | 33.14 | 22.1 | 16.34 | 37.02 | 35.5 | 1386.65 | 0.62 | -30.23 | 318.39 | 12.05 | 22.66 | 400.65 | 0.17 | -10.38 | 2.3 | 7.98 | 3.6 | 266.46 | -0.08 | -0.12 | 192.4 | 0.0 | 8.57 | 75.24 | 0.0 | -64.03 | 533.28 | 9.32 | 46.72 | 800.91 | 6.02 | 6.81 | 7.96 | 113.97 | 130.03 | 541.24 | 25.63 | 60.62 | 0.14 | 0.43 | -1.02 |
| 23Q2 (18) | 798.36 | -34.38 | -17.6 | 467.36 | -56.03 | -56.59 | 95.69 | 202.24 | 16.1 | 0 | 0 | -100.0 | 2807.08 | -11.77 | -1.04 | 31.27 | 3.96 | 0.35 | 1562.21 | -5.2 | -17.43 | 11.93 | -4.98 | -12.86 | 1378.13 | -18.38 | -20.43 | 284.15 | 0.81 | 17.11 | 399.97 | -11.96 | -7.06 | 2.13 | -5.75 | -3.62 | 266.66 | -0.01 | -0.07 | 192.4 | 8.57 | 8.57 | 75.24 | -64.03 | -64.03 | 487.81 | 44.48 | 57.27 | 755.45 | 4.34 | 8.45 | -56.98 | 28.36 | 53.94 | 430.83 | 66.92 | 131.05 | 0.14 | -1.84 | -2.1 |
| 23Q1 (17) | 1216.58 | 43.84 | 0.45 | 1062.99 | 33.56 | 13.89 | 31.66 | -56.47 | -59.71 | 0 | 0 | -100.0 | 3181.37 | -11.15 | -1.76 | 30.08 | -40.4 | 80.44 | 1647.87 | -13.38 | -7.45 | 12.55 | -13.01 | -3.35 | 1688.44 | -15.34 | -7.89 | 281.88 | 1.05 | 14.61 | 454.28 | 1.85 | 8.5 | 2.26 | 0.44 | 8.65 | 266.69 | -0.03 | -0.07 | 177.22 | 0.0 | 12.89 | 209.19 | 0.0 | 31.85 | 337.64 | -18.48 | -3.49 | 724.05 | -9.56 | 8.8 | -79.54 | -4.75 | 50.34 | 258.1 | -23.7 | 36.07 | 0.15 | -2.2 | 1.41 |
| 22Q4 (16) | 845.77 | -36.23 | -23.82 | 795.89 | -24.17 | -15.35 | 72.73 | 8.49 | 140.27 | 0 | 0 | -100.0 | 3580.65 | 1.47 | -20.79 | 50.47 | -4.14 | -35.8 | 1902.47 | 11.68 | -23.76 | 14.43 | 19.64 | -26.92 | 1994.42 | 0.35 | 34.7 | 278.95 | 7.46 | 23.61 | 446.02 | -0.23 | -5.26 | 2.25 | 1.35 | 8.17 | 266.76 | -0.01 | -0.06 | 177.22 | 0.0 | 12.89 | 209.19 | 0.0 | 31.85 | 414.19 | 13.95 | -11.24 | 800.6 | 6.76 | 2.34 | -75.93 | -186.42 | 64.9 | 338.26 | 0.39 | 35.14 | 0.15 | 2.66 | 5.0 |
| 22Q3 (15) | 1326.28 | 36.89 | -7.59 | 1049.54 | -2.52 | 57.35 | 67.04 | -18.66 | 147.11 | 0 | -100.0 | -100.0 | 3528.67 | 24.4 | 9.31 | 52.65 | 68.97 | 97.34 | 1703.47 | -9.97 | 27.58 | 12.06 | -11.89 | 14.64 | 1987.42 | 14.74 | 24.58 | 259.58 | 6.98 | 23.15 | 447.05 | 3.88 | 22.86 | 2.22 | 0.45 | 7.25 | 266.79 | -0.02 | -0.06 | 177.22 | 0.0 | 12.89 | 209.19 | 0.0 | 31.85 | 363.47 | 17.18 | -6.3 | 749.88 | 7.65 | 6.58 | -26.51 | 78.57 | 87.81 | 336.96 | 80.7 | 97.79 | 0.15 | -0.67 | 3.27 |
| 22Q2 (14) | 968.85 | -20.0 | -9.38 | 1076.72 | 15.36 | -4.16 | 82.42 | 4.87 | 41.71 | 86.68 | 1.31 | -11.12 | 2836.58 | -12.4 | 4.18 | 31.16 | 86.92 | -41.69 | 1892.09 | 6.27 | 17.32 | 13.69 | 5.39 | 8.8 | 1732.08 | -5.5 | 20.37 | 242.64 | -1.35 | 15.54 | 430.35 | 2.78 | 11.78 | 2.21 | 6.25 | 7.8 | 266.85 | -0.01 | -0.07 | 177.22 | 12.89 | 12.89 | 209.19 | 31.85 | 31.85 | 310.18 | -11.34 | -13.95 | 696.59 | 4.67 | 3.03 | -123.71 | 22.77 | 42.59 | 186.47 | -1.69 | 28.62 | 0.15 | 1.68 | 7.21 |
| 22Q1 (13) | 1211.1 | 9.08 | -9.19 | 933.32 | -0.73 | -31.84 | 78.59 | 159.63 | 32.11 | 85.56 | 3.61 | -45.71 | 3238.25 | -28.36 | 49.49 | 16.67 | -78.79 | -64.33 | 1780.52 | -28.65 | 61.27 | 12.99 | -34.23 | 57.34 | 1832.97 | 23.8 | 25.06 | 245.95 | 8.99 | 17.79 | 418.69 | -11.07 | 19.33 | 2.08 | 0.0 | 5.05 | 266.89 | -0.01 | 0.23 | 156.98 | 0.0 | 14.53 | 158.66 | 0.0 | 40.58 | 349.86 | -25.02 | -6.31 | 665.5 | -14.93 | 6.76 | -160.18 | 25.95 | 14.64 | 189.68 | -24.22 | 2.09 | 0.14 | 1.26 | 7.42 |
| 21Q4 (12) | 1110.24 | -22.64 | -11.88 | 940.23 | 40.97 | -10.66 | 30.27 | 11.57 | -56.48 | 82.58 | -19.9 | 0 | 4520.22 | 40.03 | -1.17 | 78.61 | 194.64 | 64.77 | 2495.33 | 86.89 | 11.42 | 19.75 | 87.68 | 23.37 | 1480.61 | -7.19 | -10.34 | 225.67 | 7.06 | 5686.41 | 470.8 | 29.39 | 32.48 | 2.08 | 0.48 | -46.25 | 266.91 | -0.01 | 0.23 | 156.98 | 0.0 | 14.53 | 158.66 | 0.0 | 40.58 | 466.62 | 20.29 | 3.74 | 782.26 | 11.19 | 11.8 | -216.32 | 0.57 | -27.15 | 250.3 | 46.92 | -10.5 | 0.14 | 0.97 | -22.06 |
| 21Q3 (11) | 1435.18 | 34.24 | -4.47 | 666.99 | -40.63 | -47.23 | 27.13 | -53.35 | 30.12 | 103.09 | 5.7 | 0 | 3228.0 | 18.56 | -3.82 | 26.68 | -50.07 | -60.86 | 1335.21 | -17.21 | -33.57 | 10.52 | -16.37 | -28.81 | 1595.27 | 10.87 | 9.48 | 210.78 | 0.37 | 4954.68 | 363.87 | -5.49 | 20.38 | 2.07 | 0.98 | -82.69 | 266.95 | -0.03 | 2.26 | 156.98 | 0.0 | 14.53 | 158.66 | 0.0 | 40.58 | 387.92 | 7.62 | -3.72 | 703.56 | 4.06 | 7.77 | -217.56 | -0.96 | -38.41 | 170.36 | 17.51 | -30.67 | 0.14 | 3.12 | -23.04 |
| 21Q2 (10) | 1069.1 | -19.83 | -39.49 | 1123.44 | -17.96 | -15.58 | 58.16 | -2.24 | -3.18 | 97.53 | -38.12 | 0 | 2722.77 | 25.69 | -16.95 | 53.44 | 14.36 | -24.46 | 1612.78 | 46.08 | -15.06 | 12.58 | 52.41 | -8.61 | 1438.92 | -1.82 | 20.38 | 210.01 | 0.58 | 4672.95 | 384.99 | 9.72 | 29.08 | 2.05 | 3.54 | -83.31 | 267.04 | 0.28 | 2.28 | 156.98 | 14.53 | 14.53 | 158.66 | 40.58 | 40.58 | 360.47 | -3.47 | 7.26 | 676.11 | 8.46 | 15.38 | -215.49 | -14.84 | -61.91 | 144.98 | -21.97 | -28.57 | 0.14 | 1.88 | -26.13 |
| 21Q1 (9) | 1333.61 | 5.84 | -19.75 | 1369.35 | 30.11 | 7.56 | 59.49 | -14.46 | -2.17 | 157.61 | 0 | 0 | 2166.22 | -52.64 | -22.21 | 46.73 | -2.05 | 202.46 | 1104.05 | -50.7 | -32.66 | 8.25 | -48.42 | -32.0 | 1465.64 | -11.25 | 17.94 | 208.8 | 5253.85 | 5900.0 | 350.88 | -1.27 | 21.26 | 1.98 | -48.84 | -84.43 | 266.29 | 0.0 | 2.0 | 137.06 | 0.0 | 16.41 | 112.86 | 0.0 | 43.42 | 373.44 | -16.97 | 16.87 | 623.36 | -10.91 | 20.82 | -187.65 | -10.3 | -68.77 | 185.79 | -33.56 | -10.82 | 0.13 | -26.53 | -29.21 |
| 20Q4 (8) | 1259.97 | -16.13 | -13.58 | 1052.43 | -16.74 | 62.39 | 69.55 | 233.57 | 22.95 | 0 | 0 | 0 | 4573.76 | 36.27 | 9.42 | 47.71 | -30.01 | -41.99 | 2239.64 | 11.43 | 8.54 | 16.01 | 8.3 | 5.98 | 1651.42 | 13.33 | 55.7 | 3.9 | -6.47 | 30.0 | 355.38 | 17.57 | 31.55 | 3.87 | -67.64 | -70.18 | 266.29 | 2.01 | 1.98 | 137.06 | 0.0 | 16.41 | 112.86 | 0.0 | 43.42 | 449.78 | 11.64 | 6.69 | 699.7 | 7.18 | 13.22 | -170.13 | -8.24 | -50.64 | 279.65 | 13.81 | -9.39 | 0.18 | -0.3 | -0.77 |
| 20Q3 (7) | 1502.3 | -14.97 | 8.13 | 1264.06 | -5.01 | 42.3 | 20.85 | -65.29 | -70.3 | 0 | 0 | 0 | 3356.36 | 2.38 | -5.4 | 68.17 | -3.63 | 8.26 | 2009.91 | 5.86 | -9.04 | 14.78 | 7.35 | 0 | 1457.15 | 21.91 | 10.73 | 4.17 | -5.23 | 31.13 | 302.27 | 1.34 | 13.2 | 11.96 | -2.61 | -12.45 | 261.05 | -0.01 | -0.03 | 137.06 | 0.0 | 16.41 | 112.86 | 0.0 | 43.42 | 402.89 | 19.89 | 18.7 | 652.81 | 11.4 | 21.83 | -157.18 | -18.1 | -110.64 | 245.71 | 21.06 | -7.21 | 0.18 | -1.02 | -0.55 |
| 20Q2 (6) | 1766.82 | 6.32 | 21.49 | 1330.77 | 4.53 | 36.43 | 60.07 | -1.22 | 174.29 | 0 | 0 | 0 | 3278.43 | 17.73 | 9.51 | 70.74 | 357.86 | 104.16 | 1898.62 | 15.8 | 26.26 | 13.77 | 13.41 | 0 | 1195.3 | -3.81 | 2.56 | 4.4 | 26.44 | 29.41 | 298.26 | 3.07 | -11.81 | 12.28 | -3.46 | -13.58 | 261.08 | 0.0 | -0.03 | 137.06 | 16.41 | 16.41 | 112.86 | 43.42 | 43.42 | 336.06 | 5.17 | 21.69 | 585.98 | 13.57 | 23.99 | -133.09 | -19.7 | -102.17 | 202.97 | -2.58 | -3.5 | 0.19 | -2.37 | -2.53 |
| 20Q1 (5) | 1661.79 | 13.98 | 10.3 | 1273.07 | 96.43 | 6.61 | 60.81 | 7.5 | 154.54 | 0 | 0 | 0 | 2784.78 | -33.38 | -5.32 | 15.45 | -81.22 | 16.08 | 1639.58 | -20.54 | 9.91 | 12.14 | -19.62 | 0 | 1242.65 | 17.16 | -10.89 | 3.48 | 16.0 | 12.26 | 289.37 | 7.11 | 13.16 | 12.72 | -2.0 | -12.64 | 261.08 | -0.01 | -0.04 | 117.74 | 0.0 | 10.42 | 78.69 | 0.0 | -10.73 | 319.53 | -24.2 | -4.56 | 515.96 | -16.51 | -2.57 | -111.19 | 1.55 | -50.44 | 208.34 | -32.49 | -20.15 | 0.19 | 2.99 | -0.93 |
| 19Q4 (4) | 1457.96 | 4.94 | 0.0 | 648.09 | -27.04 | 0.0 | 56.57 | -19.42 | 0.0 | 0 | 0 | 0.0 | 4180.12 | 17.82 | 0.0 | 82.25 | 30.62 | 0.0 | 2063.38 | -6.63 | 0.0 | 15.10 | 0 | 0.0 | 1060.63 | -19.4 | 0.0 | 3.0 | -5.66 | 0.0 | 270.15 | 1.17 | 0.0 | 12.98 | -4.98 | 0.0 | 261.11 | -0.01 | 0.0 | 117.74 | 0.0 | 0.0 | 78.69 | 0.0 | 0.0 | 421.56 | 24.2 | 0.0 | 617.99 | 15.33 | 0.0 | -112.94 | -51.35 | 0.0 | 308.62 | 16.55 | 0.0 | 0.18 | -0.08 | 0.0 |
