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) | 3.15 | -22.22 | 2.34 | -5.65 | 1.31 | -56.19 | 0 | 0 | 9.61 | 20.28 | 0.88 | 0 | 3.12 | 145.67 | 32.47 | 104.26 | 0.9 | -29.69 | 0.58 | -1.69 | 1.53 | 0 | 0.8 | 7900.0 | 7.25 | 14.72 | 0.26 | 0.0 | 0.47 | 0.0 | 0.29 | 0 | 1.03 | 267.86 | -0.62 | 0 | -0.33 | 0 | 0.03 | 0 |
| 2022 (9) | 4.05 | 27.36 | 2.48 | 9.25 | 2.99 | 9866.67 | 0 | 0 | 7.99 | -15.27 | -0.29 | 0 | 1.27 | -33.51 | 15.89 | -21.52 | 1.28 | -7.91 | 0.59 | 0.0 | 0 | 0 | 0.01 | 0.0 | 6.32 | 5.16 | 0.26 | 0.0 | 0.47 | 0.0 | -0.46 | 0 | 0.28 | -49.09 | -0.51 | 0 | -0.97 | 0 | 0.00 | 0 |
| 2021 (8) | 3.18 | 171.79 | 2.27 | -14.34 | 0.03 | 0.0 | 0 | 0 | 9.43 | 17.88 | -0.67 | 0 | 1.91 | 29.93 | 20.25 | 10.23 | 1.39 | -33.81 | 0.59 | -1.67 | 3.52 | 5766.67 | 0.01 | -50.0 | 6.01 | 23.16 | 0.26 | 0.0 | 0.47 | -27.69 | -0.19 | 0 | 0.55 | -56.0 | -0.55 | 0 | -0.74 | 0 | 0.00 | 0 |
| 2020 (7) | 1.17 | -31.18 | 2.65 | 3.92 | 0.03 | -75.0 | 0 | 0 | 8.0 | -10.71 | -0.49 | 0 | 1.47 | -11.45 | 18.38 | -0.82 | 2.1 | -10.26 | 0.6 | 13.21 | 0.06 | -40.0 | 0.02 | 0.0 | 4.88 | 0.0 | 0.26 | 0.0 | 0.65 | 0.0 | 0.33 | -61.63 | 1.25 | -29.38 | -0.47 | 0 | -0.14 | 0 | 0.00 | 0 |
| 2019 (6) | 1.7 | -32.27 | 2.55 | -24.56 | 0.12 | -14.29 | 0 | 0 | 8.96 | -4.78 | -0.52 | 0 | 1.66 | -8.79 | 18.53 | -4.21 | 2.34 | -4.49 | 0.53 | 0.0 | 0.1 | -52.38 | 0.02 | 0 | 4.88 | 0.0 | 0.26 | 0 | 0.65 | 0 | 0.86 | -67.42 | 1.77 | -32.95 | -0.57 | 0 | 0.29 | -85.43 | 0.00 | 0 |
| 2018 (5) | 2.51 | 48.52 | 3.38 | -60.65 | 0.14 | 27.27 | 0 | 0 | 9.41 | -6.18 | 2.84 | 0 | 1.82 | -16.51 | 19.34 | -11.01 | 2.45 | 10.86 | 0.53 | 0.0 | 0.21 | -73.08 | 0 | 0 | 4.88 | 0.0 | 0 | 0 | 0 | 0 | 2.64 | 0 | 2.64 | 0 | -0.65 | 0 | 1.99 | 0 | 0.00 | 0 |
| 2017 (4) | 1.69 | -1.17 | 8.59 | 57.9 | 0.11 | -45.0 | 0 | 0 | 10.03 | -12.17 | -0.45 | 0 | 2.18 | 4.81 | 21.73 | 19.33 | 2.21 | -1.78 | 0.53 | 0.0 | 0.78 | -12.36 | 0 | 0 | 4.88 | 0.0 | 0 | 0 | 0 | 0 | -0.44 | 0 | -0.44 | 0 | -0.35 | 0 | -0.79 | 0 | 0.00 | 0 |
| 2016 (3) | 1.71 | 3.01 | 5.44 | 9.24 | 0.2 | -31.03 | 0 | 0 | 11.42 | 4.48 | 0.09 | -70.97 | 2.08 | -7.14 | 18.21 | -11.13 | 2.25 | -4.66 | 0.53 | 0.0 | 0.89 | -18.35 | 0 | 0 | 4.88 | 0.0 | 0 | 0 | 0 | 0 | -0.03 | 0 | -0.03 | 0 | -0.35 | 0 | -0.38 | 0 | 0.00 | 0 |
| 2015 (2) | 1.66 | 16.9 | 4.98 | 17.73 | 0.29 | 38.1 | 0 | 0 | 10.93 | -1.89 | 0.31 | -18.42 | 2.24 | 11.44 | 20.49 | 13.58 | 2.36 | 5.36 | 0.53 | 0.0 | 1.09 | 0.0 | 0 | 0 | 4.88 | 0.0 | 0 | 0 | 0 | 0 | -0.09 | 0 | -0.09 | 0 | -0.28 | 0 | -0.37 | 0 | 0.00 | 0 |
| 2014 (1) | 1.42 | 40.59 | 4.23 | 4.7 | 0.21 | -25.0 | 0 | 0 | 11.14 | -10.23 | 0.38 | -7.32 | 2.01 | 9.24 | 18.04 | 21.69 | 2.24 | -3.03 | 0.53 | -1.85 | 1.09 | 43.42 | 0 | 0 | 4.88 | 0.0 | 0 | 0 | 0 | 0 | -0.37 | 0 | -0.37 | 0 | -0.15 | 0 | -0.52 | 0 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 3.15 | -9.48 | -22.22 | 2.34 | -10.34 | -5.65 | 1.31 | -34.5 | -56.19 | 0 | 0 | 0 | 2.41 | 1.69 | 119.09 | 0.22 | -8.33 | 156.41 | 3.12 | 8.33 | 145.67 | 32.47 | -6.43 | 104.26 | 0.9 | -1.1 | -29.69 | 0.58 | 0.0 | -1.69 | 1.53 | 25.41 | 0 | 0.8 | 26.98 | 7900.0 | 7.25 | 5.53 | 14.72 | 0.26 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.29 | 45.0 | 163.04 | 1.03 | 9.57 | 267.86 | -0.62 | -14.81 | -21.57 | -0.33 | 2.94 | 65.98 | 0.03 | 578.82 | 0 |
| 23Q3 (19) | 3.48 | -13.22 | -6.45 | 2.61 | -6.12 | 24.29 | 2.0 | -16.32 | -38.65 | 0 | 0 | 0 | 2.37 | -4.44 | 46.3 | 0.24 | -36.84 | 318.18 | 2.88 | 39.13 | 63.64 | 34.70 | 26.56 | 75.07 | 0.91 | -2.15 | -20.18 | 0.58 | -1.69 | -1.69 | 1.22 | 100.0 | 12100.0 | 0.63 | 8.62 | 6200.0 | 6.87 | 3.15 | 11.35 | 0.26 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.2 | 600.0 | 281.82 | 0.94 | 34.29 | 51.61 | -0.54 | 8.47 | -3.85 | -0.34 | 46.03 | 46.03 | 0.00 | 84.55 | 0 |
| 23Q2 (18) | 4.01 | 1.78 | 5.53 | 2.78 | 6.11 | 26.36 | 2.39 | 0.0 | -31.91 | 0 | 0 | 0 | 2.48 | 5.53 | 12.22 | 0.38 | 850.0 | 1166.67 | 2.07 | -7.17 | -13.03 | 27.42 | -10.49 | 8.4 | 0.93 | -10.58 | -23.14 | 0.59 | 0.0 | -1.67 | 0.61 | 12.96 | 2950.0 | 0.58 | 16.0 | 5700.0 | 6.66 | 0.0 | 10.45 | 0.26 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -0.04 | 90.48 | 0 | 0.7 | 118.75 | -5.41 | -0.59 | -18.0 | -13.46 | -0.63 | 31.52 | -21.15 | 0.00 | 92.58 | 0 |
| 23Q1 (17) | 3.94 | -2.72 | 13.87 | 2.62 | 5.65 | 13.91 | 2.39 | -20.07 | 7866.67 | 0 | 0 | 0 | 2.35 | 113.64 | -23.2 | 0.04 | 110.26 | -77.78 | 2.23 | 75.59 | -20.07 | 30.63 | 92.72 | 12.32 | 1.04 | -18.75 | -22.96 | 0.59 | 0.0 | 1.72 | 0.54 | 0 | -84.62 | 0.5 | 4900.0 | 4900.0 | 6.66 | 5.38 | 10.82 | 0.26 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -0.42 | 8.7 | -4100.0 | 0.32 | 14.29 | -56.16 | -0.5 | 1.96 | 1.96 | -0.92 | 5.15 | -76.92 | 0.00 | 0 | 0 |
| 22Q4 (16) | 4.05 | 8.87 | 27.36 | 2.48 | 18.1 | 9.25 | 2.99 | -8.28 | 9866.67 | 0 | 0 | 0 | 1.1 | -32.1 | -44.72 | -0.39 | -254.55 | -5.41 | 1.27 | -27.84 | -33.51 | 15.89 | -19.8 | -21.52 | 1.28 | 12.28 | -7.91 | 0.59 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 6.32 | 2.43 | 5.16 | 0.26 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -0.46 | -318.18 | -142.11 | 0.28 | -54.84 | -49.09 | -0.51 | 1.92 | 7.27 | -0.97 | -53.97 | -31.08 | 0.00 | 0 | 0 |
| 22Q3 (15) | 3.72 | -2.11 | 14.81 | 2.1 | -4.55 | -7.49 | 3.26 | -7.12 | 10766.67 | 0 | 0 | 0 | 1.62 | -26.7 | -24.65 | -0.11 | -466.67 | -10.0 | 1.76 | -26.05 | -14.15 | 19.82 | -21.64 | -12.79 | 1.14 | -5.79 | -38.04 | 0.59 | -1.67 | 0.0 | 0.01 | -50.0 | -99.72 | 0.01 | 0.0 | 0.0 | 6.17 | 2.32 | 2.66 | 0.26 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -0.11 | 0 | -155.0 | 0.62 | -16.22 | -34.04 | -0.52 | 0.0 | 5.45 | -0.63 | -21.15 | -80.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 3.8 | 9.83 | 18.01 | 2.2 | -4.35 | -5.98 | 3.51 | 11600.0 | 11600.0 | 0 | 0 | 0 | 2.21 | -27.78 | -27.06 | 0.03 | -83.33 | 130.0 | 2.38 | -14.7 | -14.7 | 25.29 | -7.26 | -16.78 | 1.21 | -10.37 | -39.5 | 0.6 | 3.45 | 1.69 | 0.02 | -99.43 | -99.43 | 0.01 | 0.0 | -50.0 | 6.03 | 0.33 | 0.33 | 0.26 | 0.0 | 0.0 | 0.47 | 0.0 | -27.69 | 0 | 100.0 | -100.0 | 0.74 | 1.37 | -29.52 | -0.52 | -1.96 | 5.45 | -0.52 | 0.0 | -26.83 | 0.00 | 0 | 0 |
| 22Q1 (13) | 3.46 | 8.81 | 217.43 | 2.3 | 1.32 | -10.16 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 3.06 | 53.77 | 35.4 | 0.18 | 148.65 | 280.0 | 2.79 | 46.07 | 32.23 | 27.27 | 34.65 | 9.35 | 1.35 | -2.88 | -41.81 | 0.58 | -1.69 | -1.69 | 3.51 | -0.28 | 6920.0 | 0.01 | 0.0 | -50.0 | 6.01 | 0.0 | 23.16 | 0.26 | 0.0 | 0.0 | 0.47 | 0.0 | -27.69 | -0.01 | 94.74 | -104.17 | 0.73 | 32.73 | -36.52 | -0.51 | 7.27 | -8.51 | -0.52 | 29.73 | -126.09 | 0.00 | 0 | 0 |
| 21Q4 (12) | 3.18 | -1.85 | 171.79 | 2.27 | 0.0 | -14.34 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1.99 | -7.44 | 25.95 | -0.37 | -270.0 | -94.74 | 1.91 | -6.83 | 29.93 | 20.25 | -10.88 | 10.37 | 1.39 | -24.46 | -33.81 | 0.59 | 0.0 | -1.67 | 3.52 | 0.0 | 5766.67 | 0.01 | 0.0 | -50.0 | 6.01 | 0.0 | 23.16 | 0.26 | 0.0 | 0.0 | 0.47 | 0.0 | -27.69 | -0.19 | -195.0 | -157.58 | 0.55 | -41.49 | -56.0 | -0.55 | 0.0 | -17.02 | -0.74 | -111.43 | -428.57 | 0.00 | 0 | 0 |
| 21Q3 (11) | 3.24 | 0.62 | 121.92 | 2.27 | -2.99 | -22.26 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 2.15 | -29.04 | -6.93 | -0.1 | 0.0 | -600.0 | 2.05 | -26.52 | -5.53 | 22.73 | -25.22 | -14.54 | 1.84 | -8.0 | -15.21 | 0.59 | 0.0 | -1.67 | 3.52 | 0.0 | 4928.57 | 0.01 | -50.0 | -50.0 | 6.01 | 0.0 | 23.16 | 0.26 | 0.0 | 0.0 | 0.47 | -27.69 | -27.69 | 0.2 | 42.86 | -62.96 | 0.94 | -10.48 | -35.62 | -0.55 | 0.0 | 0.0 | -0.35 | 14.63 | -3400.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | 3.22 | 195.41 | 231.96 | 2.34 | -8.59 | -24.76 | 0.03 | 0.0 | -50.0 | 0 | 0 | 0 | 3.03 | 34.07 | 31.17 | -0.1 | 0.0 | -42.86 | 2.79 | 32.23 | 21.3 | 30.39 | 21.86 | 5.98 | 2.0 | -13.79 | -13.04 | 0.59 | 0.0 | -1.67 | 3.52 | 6940.0 | 4300.0 | 0.02 | 0.0 | 0 | 6.01 | 23.16 | 23.16 | 0.26 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.14 | -41.67 | -73.08 | 1.05 | -8.7 | -26.57 | -0.55 | -17.02 | 3.51 | -0.41 | -78.26 | -720.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | 1.09 | -6.84 | 10.1 | 2.56 | -3.4 | 0.39 | 0.03 | 0.0 | -66.67 | 0 | 0 | 0 | 2.26 | 43.04 | 24.86 | -0.1 | 47.37 | 61.54 | 2.11 | 43.54 | 9.33 | 24.94 | 35.9 | 7.13 | 2.32 | 10.48 | -11.79 | 0.59 | -1.67 | 11.32 | 0.05 | -16.67 | -37.5 | 0.02 | 0.0 | 0.0 | 4.88 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.24 | -27.27 | -57.89 | 1.15 | -8.0 | -22.82 | -0.47 | 0.0 | 17.54 | -0.23 | -64.29 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 1.17 | -19.86 | -31.18 | 2.65 | -9.25 | 3.92 | 0.03 | -40.0 | -75.0 | 0 | 0 | 0 | 1.58 | -31.6 | -8.67 | -0.19 | -1050.0 | 29.63 | 1.47 | -32.26 | -11.45 | 18.35 | -30.99 | -0.94 | 2.1 | -3.23 | -10.26 | 0.6 | 0.0 | 13.21 | 0.06 | -14.29 | -40.0 | 0.02 | 0.0 | 0.0 | 4.88 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.33 | -38.89 | -61.63 | 1.25 | -14.38 | -29.38 | -0.47 | 14.55 | 17.54 | -0.14 | -1300.0 | -148.28 | 0.00 | 0 | 0 |
| 20Q3 (7) | 1.46 | 50.52 | 6.57 | 2.92 | -6.11 | 17.74 | 0.05 | -16.67 | -61.54 | 0 | 0 | 0 | 2.31 | 0.0 | 6.45 | 0.02 | 128.57 | 133.33 | 2.17 | -5.65 | -5.65 | 26.59 | -7.27 | 0 | 2.17 | -5.65 | -5.24 | 0.6 | 0.0 | 13.21 | 0.07 | -12.5 | -41.67 | 0.02 | 0 | 0 | 4.88 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.54 | 3.85 | -53.85 | 1.46 | 2.1 | -29.81 | -0.55 | 3.51 | 3.51 | -0.01 | 80.0 | -101.67 | 0.00 | 0 | 0 |
| 20Q2 (6) | 0.97 | -2.02 | -21.14 | 3.11 | 21.96 | 22.44 | 0.06 | -33.33 | -57.14 | 0 | 0 | 0 | 2.31 | 27.62 | -10.47 | -0.07 | 73.08 | 53.33 | 2.3 | 19.17 | -17.86 | 28.68 | 23.18 | 0 | 2.3 | -12.55 | 0.0 | 0.6 | 13.21 | 13.21 | 0.08 | 0.0 | -46.67 | 0 | -100.0 | 0 | 4.88 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.52 | -8.77 | -58.06 | 1.43 | -4.03 | -33.8 | -0.57 | 0.0 | 1.72 | -0.05 | 0 | -107.58 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.99 | -41.76 | -47.89 | 2.55 | 0.0 | -20.06 | 0.09 | -25.0 | -35.71 | 0 | 0 | 0 | 1.81 | 4.62 | -27.02 | -0.26 | 3.7 | -550.0 | 1.93 | 16.27 | -26.34 | 23.28 | 25.66 | 0 | 2.63 | 12.39 | 3.95 | 0.53 | 0.0 | 0.0 | 0.08 | -20.0 | -57.89 | 0.02 | 0.0 | 0 | 4.88 | 0.0 | 0.0 | 0.26 | 0.0 | 0 | 0.65 | 0.0 | 0 | 0.57 | -33.72 | -78.08 | 1.49 | -15.82 | -42.69 | -0.57 | 0.0 | 5.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 1.7 | 24.09 | 0.0 | 2.55 | 2.82 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | 1.73 | -20.28 | 0.0 | -0.27 | -350.0 | 0.0 | 1.66 | -27.83 | 0.0 | 18.53 | 0 | 0.0 | 2.34 | 2.18 | 0.0 | 0.53 | 0.0 | 0.0 | 0.1 | -16.67 | 0.0 | 0.02 | 0 | 0.0 | 4.88 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.86 | -26.5 | 0.0 | 1.77 | -14.9 | 0.0 | -0.57 | 0.0 | 0.0 | 0.29 | -51.67 | 0.0 | 0.00 | 0 | 0.0 |
