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) | 9.45 | -7.62 | 23.91 | -18.62 | 1.62 | 0.0 | 0 | 0 | 145.44 | -4.78 | 3.68 | -0.27 | 18.07 | -13.17 | 12.42 | -8.81 | 20.27 | -7.06 | 3.16 | 3.27 | 13.05 | -8.68 | 0.01 | 0.0 | 22.96 | 4.98 | 3.42 | 12.5 | 2.0 | 0.0 | 6.54 | -13.95 | 11.96 | -5.45 | -1.03 | 0 | 5.51 | -16.39 | 0.11 | 8.79 |
| 2022 (9) | 10.23 | -7.67 | 29.38 | 9.55 | 1.62 | -2.99 | 0 | 0 | 152.74 | 16.56 | 3.69 | -18.54 | 20.81 | 7.77 | 13.62 | -7.54 | 21.81 | 18.73 | 3.06 | 7.75 | 14.29 | 52.83 | 0.01 | 0 | 21.87 | 0.0 | 3.04 | 17.83 | 2.0 | 0.0 | 7.6 | -2.19 | 12.65 | 2.35 | -1.01 | 0 | 6.59 | -2.23 | 0.10 | -11.81 |
| 2021 (8) | 11.08 | -9.62 | 26.82 | 69.75 | 1.67 | -65.92 | 0 | 0 | 131.04 | 28.31 | 4.53 | 20.48 | 19.31 | 37.83 | 14.74 | 7.42 | 18.37 | 70.57 | 2.84 | 3.27 | 9.35 | 19.11 | 0 | 0 | 21.87 | 0.0 | 2.58 | 17.27 | 2.0 | 0.0 | 7.77 | 16.49 | 12.36 | 13.6 | -1.03 | 0 | 6.74 | 18.45 | 0.11 | -4.25 |
| 2020 (7) | 12.26 | 49.51 | 15.8 | -14.41 | 4.9 | 73.14 | 0 | 0 | 102.13 | -4.08 | 3.76 | 10.91 | 14.01 | 3.24 | 13.72 | 7.63 | 10.77 | -10.4 | 2.75 | 6.59 | 7.85 | -29.15 | 0 | 0 | 21.87 | 0.0 | 2.2 | 16.4 | 2.0 | 0.0 | 6.67 | 10.25 | 10.88 | 9.46 | -0.98 | 0 | 5.69 | 11.57 | 0.12 | -3.61 |
| 2019 (6) | 8.2 | 69.77 | 18.46 | 139.43 | 2.83 | 13.65 | 0 | 0 | 106.47 | -5.31 | 3.39 | 32.42 | 13.57 | -8.31 | 12.75 | -3.17 | 12.02 | 14.59 | 2.58 | 3.61 | 11.08 | 47.54 | 0 | 0 | 21.87 | 0.0 | 1.89 | 15.95 | 2.0 | 0.0 | 6.05 | 7.27 | 9.94 | 7.11 | -0.95 | 0 | 5.1 | 2.82 | 0.12 | 0.54 |
| 2018 (5) | 4.83 | -5.29 | 7.71 | -41.59 | 2.49 | 479.07 | 0 | 0 | 112.44 | 4.53 | 2.56 | 3.64 | 14.8 | -0.13 | 13.16 | -4.46 | 10.49 | -28.78 | 2.49 | 1.22 | 7.51 | 16.07 | 0 | 0 | 21.87 | 0.0 | 1.63 | 18.12 | 2.0 | 0.0 | 5.64 | -6.78 | 9.28 | -1.69 | -0.68 | 0 | 4.96 | -9.65 | 0.12 | -1.03 |
| 2017 (4) | 5.1 | 19.16 | 13.2 | 117.11 | 0.43 | -80.89 | 0 | 0 | 107.57 | -1.48 | 2.47 | -35.84 | 14.82 | -4.39 | 13.78 | -2.95 | 14.73 | 27.64 | 2.46 | 1.65 | 6.47 | -21.48 | 0 | 0 | 21.87 | 0.0 | 1.38 | 38.0 | 2.0 | 0.0 | 6.05 | -9.7 | 9.44 | -2.68 | -0.56 | 0 | 5.49 | -12.58 | 0.12 | 1.33 |
| 2016 (3) | 4.28 | -5.31 | 6.08 | -1.14 | 2.25 | 104.55 | 0 | 0 | 109.19 | 0.32 | 3.85 | -31.0 | 15.5 | 21.86 | 14.20 | 21.46 | 11.54 | -10.26 | 2.42 | 5.68 | 8.24 | -37.1 | 0 | 0 | 21.87 | 0.0 | 1.0 | 127.27 | 2.0 | 0.0 | 6.7 | 18.79 | 9.7 | 19.9 | -0.42 | 0 | 6.28 | 7.35 | 0.12 | 22.98 |
| 2015 (2) | 4.52 | 13.0 | 6.15 | -42.04 | 1.1 | 57.14 | 0 | 0 | 108.84 | -12.28 | 5.58 | 1140.0 | 12.72 | -10.86 | 11.69 | 1.61 | 12.86 | 5.67 | 2.29 | -2.97 | 13.1 | -11.9 | 0 | 0 | 21.87 | 0.0 | 0.44 | 10.0 | 2.0 | 0.0 | 5.64 | 767.69 | 8.09 | 165.25 | 0.21 | 40.0 | 5.85 | 631.25 | 0.10 | -6.52 |
| 2014 (1) | 4.0 | 55.04 | 10.61 | -9.16 | 0.7 | -89.8 | 0 | 0 | 124.07 | -12.68 | 0.45 | -27.42 | 14.27 | -5.12 | 11.50 | 8.66 | 12.17 | 20.85 | 2.36 | 0.0 | 14.87 | 36.67 | 0 | 0 | 21.87 | 8.59 | 0.4 | 21.21 | 2.0 | 0.0 | 0.65 | -9.72 | 3.05 | -0.33 | 0.15 | 0 | 0.8 | 12.68 | 0.10 | -3.01 |
| 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 14.12 | 61.37 | 53.98 | 26.58 | 20.22 | 30.29 | 1.62 | 0.0 | 0.0 | 0 | 0 | 0 | 31.73 | 4.34 | -12.66 | 0.69 | -49.26 | -46.92 | 16.52 | 1.23 | -16.48 | 12.53 | 4.76 | -5.37 | 18.0 | -11.29 | 58.03 | 3.09 | 3.69 | 3.34 | 8.74 | -12.95 | -16.76 | 0.03 | 0.0 | 50.0 | 22.96 | 0.0 | 0.0 | 3.78 | 0.0 | 10.53 | 2.0 | 0.0 | 0.0 | 5.71 | 13.75 | 9.81 | 11.5 | 6.38 | 8.29 | -0.97 | -1.04 | 1.02 | 4.74 | 16.75 | 12.32 | 0.11 | 0.78 | 2.86 |
| 24Q2 (19) | 8.75 | 9.79 | -18.98 | 22.11 | 18.68 | 3.27 | 1.62 | 0.0 | 0.0 | 0 | 0 | 0 | 30.41 | -9.06 | -12.69 | 1.36 | 91.55 | 240.0 | 16.32 | -9.08 | -8.21 | 11.96 | -6.14 | 2.49 | 20.29 | 26.65 | 19.71 | 2.98 | -9.42 | 4.2 | 10.04 | -15.98 | -22.17 | 0.03 | 0.0 | 50.0 | 22.96 | 0.0 | 0.0 | 3.78 | 10.53 | 10.53 | 2.0 | 0.0 | 0.0 | 5.02 | -30.76 | 28.72 | 10.81 | -14.68 | 15.99 | -0.96 | 1.03 | 7.69 | 4.06 | -35.35 | 41.96 | 0.11 | 1.56 | 2.52 |
| 24Q1 (18) | 7.97 | -15.66 | -22.09 | 18.63 | -22.08 | -10.73 | 1.62 | 0.0 | 0.0 | 0 | 0 | 0 | 33.44 | -7.9 | -11.93 | 0.71 | -46.62 | 9.23 | 17.95 | -0.66 | 0.56 | 12.74 | 2.53 | 11.08 | 16.02 | -20.97 | 0.75 | 3.29 | 4.11 | 3.46 | 11.95 | -8.43 | -11.55 | 0.03 | 200.0 | 200.0 | 22.96 | 0.0 | 4.98 | 3.42 | 0.0 | 12.5 | 2.0 | 0.0 | 0.0 | 7.25 | 10.86 | -12.12 | 12.67 | 5.94 | -4.67 | -0.97 | 5.83 | 3.0 | 6.28 | 13.97 | -13.38 | 0.11 | -0.07 | 11.11 |
| 23Q4 (17) | 9.45 | 3.05 | -7.62 | 23.91 | 17.21 | -18.62 | 1.62 | 0.0 | 0.0 | 0 | 0 | 0 | 36.31 | -0.06 | -9.9 | 1.33 | 2.31 | 375.0 | 18.07 | -8.65 | -13.17 | 12.42 | -6.14 | -8.81 | 20.27 | 77.96 | -7.06 | 3.16 | 5.69 | 3.27 | 13.05 | 24.29 | -8.68 | 0.01 | -50.0 | 0.0 | 22.96 | 0.0 | 4.98 | 3.42 | 0.0 | 12.5 | 2.0 | 0.0 | 0.0 | 6.54 | 25.77 | -13.95 | 11.96 | 12.62 | -5.45 | -1.03 | -5.1 | -1.98 | 5.51 | 30.57 | -16.39 | 0.11 | 0.56 | 8.79 |
| 23Q3 (16) | 9.17 | -15.09 | 5.16 | 20.4 | -4.72 | -31.15 | 1.62 | 0.0 | 0.0 | 0 | 0 | 0 | 36.33 | 4.31 | -7.56 | 1.3 | 225.0 | 1281.82 | 19.78 | 11.25 | 1.75 | 13.24 | 13.46 | 1.46 | 11.39 | -32.8 | -48.74 | 2.99 | 4.55 | 2.4 | 10.5 | -18.6 | 4.79 | 0.02 | 0.0 | 0 | 22.96 | 0.0 | 4.98 | 3.42 | 0.0 | 12.5 | 2.0 | 0.0 | 0.0 | 5.2 | 33.33 | -27.98 | 10.62 | 13.95 | -13.45 | -0.98 | 5.77 | 1.01 | 4.22 | 47.55 | -32.26 | 0.11 | 0.45 | 3.26 |
| 23Q2 (15) | 10.8 | 5.57 | 4.85 | 21.41 | 2.59 | -16.37 | 1.62 | 0.0 | 78.02 | 0 | 0 | 0 | 34.83 | -8.27 | -8.53 | 0.4 | -38.46 | -72.79 | 17.78 | -0.39 | -12.97 | 11.67 | 1.73 | -19.18 | 16.95 | 6.6 | -29.14 | 2.86 | -10.06 | 2.14 | 12.9 | -4.52 | 12.27 | 0.02 | 100.0 | 0 | 22.96 | 4.98 | 4.98 | 3.42 | 12.5 | 12.5 | 2.0 | 0.0 | 0.0 | 3.9 | -52.73 | -46.79 | 9.32 | -29.87 | -24.72 | -1.04 | -4.0 | -4.0 | 2.86 | -60.55 | -54.82 | 0.11 | 10.08 | 1.21 |
| 23Q1 (14) | 10.23 | 0.0 | 52.69 | 20.87 | -28.97 | -5.05 | 1.62 | 0.0 | 32.79 | 0 | 0 | 0 | 37.97 | -5.78 | 8.3 | 0.65 | 132.14 | -68.29 | 17.85 | -14.22 | 1.25 | 11.47 | -15.83 | -12.09 | 15.9 | -27.1 | -13.87 | 3.18 | 3.92 | 6.35 | 13.51 | -5.46 | 68.24 | 0.01 | 0.0 | 0 | 21.87 | 0.0 | 0.0 | 3.04 | 0.0 | 17.83 | 2.0 | 0.0 | 0.0 | 8.25 | 8.55 | -15.9 | 13.29 | 5.06 | -7.71 | -1.0 | 0.99 | -2.04 | 7.25 | 10.02 | -17.89 | 0.10 | -2.15 | -7.47 |
| 22Q4 (13) | 10.23 | 17.32 | -7.67 | 29.38 | -0.84 | 9.55 | 1.62 | 0.0 | -2.99 | 0 | 0 | 0 | 40.3 | 2.54 | 10.23 | 0.28 | 354.55 | -77.24 | 20.81 | 7.05 | 7.77 | 13.62 | 4.43 | -7.54 | 21.81 | -1.85 | 18.73 | 3.06 | 4.79 | 7.75 | 14.29 | 42.61 | 52.83 | 0.01 | 0 | 0 | 21.87 | 0.0 | 0.0 | 3.04 | 0.0 | 17.83 | 2.0 | 0.0 | 0.0 | 7.6 | 5.26 | -2.19 | 12.65 | 3.1 | 2.35 | -1.01 | -2.02 | 1.94 | 6.59 | 5.78 | -2.23 | 0.10 | -4.55 | -11.81 |
| 22Q3 (12) | 8.72 | -15.34 | -15.75 | 29.63 | 15.74 | 31.69 | 1.62 | 78.02 | -29.57 | 0 | 0 | 0 | 39.3 | 3.2 | 23.47 | -0.11 | -107.48 | -137.93 | 19.44 | -4.85 | 14.76 | 13.05 | -9.62 | -6.25 | 22.22 | -7.11 | 69.75 | 2.92 | 4.29 | 7.35 | 10.02 | -12.79 | 36.33 | 0 | 0 | 0 | 21.87 | 0.0 | 0.0 | 3.04 | 0.0 | 17.83 | 2.0 | 0.0 | 0.0 | 7.22 | -1.5 | 10.4 | 12.27 | -0.89 | 10.34 | -0.99 | 1.0 | 3.88 | 6.23 | -1.58 | 13.07 | 0.10 | -1.55 | -10.15 |
| 22Q2 (11) | 10.3 | 53.73 | -8.44 | 25.6 | 16.47 | 10.2 | 0.91 | -25.41 | -66.91 | 0 | 0 | 0 | 38.08 | 8.61 | 20.16 | 1.47 | -28.29 | 44.12 | 20.43 | 15.88 | 26.66 | 14.44 | 10.65 | 2.91 | 23.92 | 29.58 | 26.49 | 2.8 | -6.35 | -6.04 | 11.49 | 43.09 | 34.39 | 0 | 0 | 0 | 21.87 | 0.0 | 0.0 | 3.04 | 17.83 | 38.18 | 2.0 | 0.0 | 0.0 | 7.33 | -25.28 | -24.36 | 12.38 | -14.03 | -10.94 | -1.0 | -2.04 | 1.96 | 6.33 | -28.31 | -26.99 | 0.10 | 0.63 | 0.54 |
| 22Q1 (10) | 6.7 | -39.53 | -45.17 | 21.98 | -18.05 | 52.32 | 1.22 | -26.95 | -60.65 | 0 | 0 | 0 | 35.06 | -4.1 | 13.24 | 2.05 | 66.67 | 2.5 | 17.63 | -8.7 | 13.96 | 13.05 | -11.47 | -9.02 | 18.46 | 0.49 | 72.2 | 2.99 | 5.28 | 2.75 | 8.03 | -14.12 | -7.7 | 0 | 0 | 0 | 21.87 | 0.0 | 0.0 | 2.58 | 0.0 | 17.27 | 2.0 | 0.0 | 0.0 | 9.81 | 26.25 | 13.15 | 14.4 | 16.5 | 11.8 | -0.98 | 4.85 | 2.0 | 8.83 | 31.01 | 15.12 | 0.10 | -6.74 | -8.04 |
| 21Q4 (9) | 11.08 | 7.05 | -9.62 | 26.82 | 19.2 | 69.75 | 1.67 | -27.39 | -65.92 | 0 | 0 | 0 | 36.56 | 14.86 | 34.21 | 1.23 | 324.14 | -16.89 | 19.31 | 13.99 | 37.83 | 14.74 | 5.88 | 7.43 | 18.37 | 40.34 | 70.57 | 2.84 | 4.41 | 3.27 | 9.35 | 27.21 | 19.11 | 0 | 0 | 0 | 21.87 | 0.0 | 0.0 | 2.58 | 0.0 | 17.27 | 2.0 | 0.0 | 0.0 | 7.77 | 18.81 | 16.49 | 12.36 | 11.15 | 13.6 | -1.03 | 0.0 | -5.1 | 6.74 | 22.32 | 18.45 | 0.11 | -2.75 | -4.25 |
| 21Q3 (8) | 10.35 | -8.0 | 8.83 | 22.5 | -3.14 | 48.32 | 2.3 | -16.36 | -73.26 | 0 | 0 | 0 | 31.83 | 0.44 | 26.81 | 0.29 | -71.57 | -66.28 | 16.94 | 5.02 | 19.63 | 13.92 | -0.79 | 1.21 | 13.09 | -30.78 | 16.77 | 2.72 | -8.72 | 6.25 | 7.35 | -14.04 | 48.48 | 0 | 0 | 0 | 21.87 | 0.0 | 0.0 | 2.58 | 17.27 | 17.27 | 2.0 | 0.0 | 0.0 | 6.54 | -32.51 | 26.5 | 11.12 | -20.0 | 18.55 | -1.03 | -0.98 | -4.04 | 5.51 | -36.45 | 31.82 | 0.11 | 10.17 | -2.56 |
| 21Q2 (7) | 11.25 | -7.94 | 41.33 | 23.23 | 60.98 | 60.76 | 2.75 | -11.29 | -44.78 | 0 | 0 | 0 | 31.69 | 2.36 | 28.87 | 1.02 | -49.0 | 59.38 | 16.13 | 4.27 | 23.7 | 14.03 | -2.17 | 0 | 18.91 | 76.4 | 58.64 | 2.98 | 2.41 | 20.16 | 8.55 | -1.72 | 4.65 | 0 | 0 | 0 | 21.87 | 0.0 | 0.0 | 2.2 | 0.0 | 0.0 | 2.0 | 0.0 | 0.0 | 9.69 | 11.76 | 124.83 | 13.9 | 7.92 | 63.15 | -1.02 | -2.0 | 9.73 | 8.67 | 13.04 | 172.64 | 0.10 | -7.96 | -11.82 |
| 21Q1 (6) | 12.22 | -0.33 | 54.88 | 14.43 | -8.67 | -1.97 | 3.1 | -36.73 | -39.22 | 0 | 0 | 0 | 30.96 | 13.66 | 22.81 | 2.0 | 35.14 | 156.41 | 15.47 | 10.42 | 19.92 | 14.34 | 4.54 | 0 | 10.72 | -0.46 | -9.31 | 2.91 | 5.82 | 9.81 | 8.7 | 10.83 | 2.35 | 0 | 0 | 0 | 21.87 | 0.0 | 0.0 | 2.2 | 0.0 | 16.4 | 2.0 | 0.0 | 0.0 | 8.67 | 29.99 | 26.94 | 12.88 | 18.38 | 20.15 | -1.0 | -2.04 | 0.0 | 7.67 | 34.8 | 31.56 | 0.11 | -2.91 | -6.4 |
| 20Q4 (5) | 12.26 | 28.92 | 49.51 | 15.8 | 4.15 | -14.41 | 4.9 | -43.02 | 73.14 | 0 | 0 | 0 | 27.24 | 8.53 | -2.99 | 1.48 | 72.09 | 54.17 | 14.01 | -1.06 | 3.24 | 13.72 | -0.25 | 0 | 10.77 | -3.93 | -10.4 | 2.75 | 7.42 | 6.59 | 7.85 | 58.59 | -29.15 | 0 | 0 | 0 | 21.87 | 0.0 | 0.0 | 2.2 | 0.0 | 16.4 | 2.0 | 0.0 | 0.0 | 6.67 | 29.01 | 10.25 | 10.88 | 15.99 | 9.46 | -0.98 | 1.01 | -3.16 | 5.69 | 36.12 | 11.57 | 0.12 | -1.03 | -3.61 |
| 20Q3 (4) | 9.51 | 19.47 | 0.0 | 15.17 | 4.98 | 0.0 | 8.6 | 72.69 | 0.0 | 0 | 0 | 0.0 | 25.1 | 2.07 | 0.0 | 0.86 | 34.38 | 0.0 | 14.16 | 8.59 | 0.0 | 13.75 | 0 | 0.0 | 11.21 | -5.96 | 0.0 | 2.56 | 3.23 | 0.0 | 4.95 | -39.41 | 0.0 | 0 | 0 | 0.0 | 21.87 | 0.0 | 0.0 | 2.2 | 0.0 | 0.0 | 2.0 | 0.0 | 0.0 | 5.17 | 19.95 | 0.0 | 9.38 | 10.09 | 0.0 | -0.99 | 12.39 | 0.0 | 4.18 | 31.45 | 0.0 | 0.12 | -0.29 | 0.0 |
