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) | 29.39 | -32.41 | 14.21 | -51.47 | 0 | 0 | 0 | 0 | 278.04 | -3.87 | 12.26 | 0.99 | 45.08 | -9.48 | 16.21 | -5.83 | 56.63 | 0.07 | 7.13 | -6.43 | 0 | 0 | 1.71 | 54.05 | 91.51 | 0.0 | 39.78 | 3.27 | 5.77 | 0.0 | 39.21 | -3.09 | 84.76 | 0.01 | -3.93 | 0 | 35.28 | -7.04 | 0.02 | -16.64 |
| 2022 (9) | 43.48 | 16.01 | 29.28 | 113.41 | 0 | 0 | 0 | 0 | 289.23 | -15.69 | 12.14 | -50.59 | 49.8 | -13.07 | 17.22 | 3.11 | 56.59 | -0.74 | 7.62 | -3.05 | 0 | 0 | 1.11 | 7.77 | 91.51 | 0.0 | 38.52 | 6.82 | 5.77 | 0.0 | 40.46 | -15.18 | 84.75 | -5.34 | -2.51 | 0 | 37.95 | -17.14 | 0.02 | -19.56 |
| 2021 (8) | 37.48 | -13.48 | 13.72 | -25.72 | 0 | 0 | 0 | 0 | 343.07 | -0.46 | 24.57 | -23.53 | 57.29 | -9.22 | 16.70 | -8.8 | 57.01 | 11.24 | 7.86 | -6.98 | 0 | 0 | 1.03 | -2.83 | 91.51 | 0.0 | 36.06 | 9.7 | 5.77 | 0.0 | 47.7 | -3.01 | 89.53 | 1.94 | -1.9 | 0 | 45.8 | 0.37 | 0.02 | 29.61 |
| 2020 (7) | 43.32 | 16.89 | 18.47 | 33.55 | 0 | 0 | 0 | 0 | 344.66 | 10.23 | 32.13 | -5.94 | 63.11 | -2.08 | 18.31 | -11.17 | 51.25 | 40.53 | 8.45 | 592.62 | 0 | 0 | 1.06 | 55.88 | 91.51 | 0.0 | 32.87 | 11.61 | 5.77 | 74.32 | 49.18 | 3.76 | 87.83 | 9.57 | -3.55 | 0 | 45.63 | 9.61 | 0.02 | 14.08 |
| 2019 (6) | 37.06 | 43.09 | 13.83 | -20.1 | 0.06 | -57.14 | 0 | 0 | 312.66 | 14.36 | 34.16 | 15.84 | 64.45 | 4.51 | 20.61 | -8.61 | 36.47 | -13.15 | 1.22 | 9.91 | 0 | 0 | 0.68 | -6.85 | 91.51 | 0.0 | 29.45 | 11.09 | 3.31 | 27.31 | 47.4 | 18.38 | 80.16 | 15.92 | -5.77 | 0 | 41.63 | 13.34 | 0.02 | 10.87 |
| 2018 (5) | 25.9 | -17.86 | 17.31 | -25.13 | 0.14 | 16.67 | 0 | 0 | 273.41 | 3.26 | 29.49 | 35.71 | 61.67 | 21.25 | 22.56 | 17.43 | 41.99 | -7.88 | 1.11 | -53.56 | 0.15 | -48.28 | 0.73 | -6.41 | 91.51 | 0.0 | 26.51 | 8.96 | 2.6 | 217.07 | 40.04 | 20.68 | 69.15 | 18.55 | -3.31 | 0 | 36.73 | 20.11 | 0.01 | -8.3 |
| 2017 (4) | 31.53 | 45.43 | 23.12 | 58.25 | 0.12 | 1100.0 | 0 | 0 | 264.78 | -2.2 | 21.73 | -16.65 | 50.86 | -3.73 | 19.21 | -1.56 | 45.58 | 5.9 | 2.39 | -5.91 | 0.29 | 866.67 | 0.78 | -46.21 | 91.51 | 4.0 | 24.33 | 11.97 | 0.82 | 0 | 33.18 | 1.25 | 58.33 | 7.03 | -2.6 | 0 | 30.58 | -4.29 | 0.02 | 14.2 |
| 2016 (3) | 21.68 | -25.68 | 14.61 | -20.86 | 0.01 | 0 | 0 | 0 | 270.74 | 6.11 | 26.07 | -4.54 | 52.83 | 19.26 | 19.51 | 12.39 | 43.04 | 18.37 | 2.54 | -1.17 | 0.03 | 200.0 | 1.45 | -12.65 | 87.99 | 11.0 | 21.73 | 14.43 | 0 | 0 | 32.77 | 4.93 | 54.5 | 8.52 | -0.82 | 0 | 31.95 | -7.07 | 0.01 | -4.92 |
| 2015 (2) | 29.17 | 46.44 | 18.46 | 38.07 | 0 | 0 | 0 | 0 | 255.15 | 17.04 | 27.31 | 31.55 | 44.3 | 2.36 | 17.36 | -12.55 | 36.36 | -5.48 | 2.57 | -1.15 | 0.01 | 0 | 1.66 | 1975.0 | 79.27 | 10.01 | 18.99 | 12.23 | 0 | 0 | 31.23 | 22.9 | 50.22 | 18.67 | 3.15 | -35.32 | 34.38 | 13.54 | 0.01 | 19.31 |
| 2014 (1) | 19.92 | 46.58 | 13.37 | 7.65 | 0.01 | 0.0 | 0 | 0 | 218.0 | 6.97 | 20.76 | 11.61 | 43.28 | 14.32 | 19.85 | 6.86 | 38.47 | 10.26 | 2.6 | -1.14 | 0 | 0 | 0.08 | 60.0 | 72.06 | 9.0 | 16.92 | 12.35 | 0 | 0 | 25.41 | 9.24 | 42.32 | 10.44 | 4.87 | 102.92 | 30.28 | 18.0 | 0.01 | -3.91 |
| 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) | 33.09 | 11.94 | 1.72 | 13.47 | -12.65 | -36.73 | 0 | 0 | 0 | 0 | 0 | 0 | 76.34 | 20.07 | -3.68 | 4.95 | 70.1 | -1.39 | 41.82 | 14.48 | -11.15 | 14.69 | 15.66 | -10.56 | 54.03 | -3.35 | -14.12 | 7.09 | -2.07 | -4.96 | 0 | 0 | 0 | 1.75 | 1.74 | 1.74 | 91.51 | 0.0 | 0.0 | 40.96 | 0.0 | 2.97 | 5.77 | 0.0 | 0.0 | 39.24 | 14.5 | 6.14 | 85.97 | 6.12 | 4.18 | -1.29 | -72.0 | 17.83 | 37.95 | 13.22 | 7.2 | 0.02 | 4.28 | 10.05 |
| 24Q2 (19) | 29.56 | -13.06 | 0.0 | 15.42 | -11.73 | -52.11 | 0 | 0 | 0 | 0 | 0 | 0 | 63.58 | -6.44 | 0.55 | 2.91 | -38.99 | 62.57 | 36.53 | -2.3 | -1.06 | 12.70 | -2.42 | -2.26 | 55.9 | 18.38 | -19.56 | 7.24 | -0.55 | -0.55 | 0 | 0 | 0 | 1.72 | -1.15 | 50.88 | 91.51 | 0.0 | 0.0 | 40.96 | 2.97 | 2.97 | 5.77 | 0.0 | 0.0 | 34.27 | -22.08 | 7.7 | 81.01 | -9.52 | 4.7 | -0.75 | 50.0 | 75.17 | 33.52 | -21.09 | 16.39 | 0.02 | -3.62 | -5.38 |
| 24Q1 (18) | 34.0 | 15.69 | 34.49 | 17.47 | 22.94 | -0.63 | 0 | 0 | 0 | 0 | 0 | 0 | 67.96 | -11.44 | 15.58 | 4.77 | 69.75 | 81.37 | 37.39 | -17.06 | 3.03 | 13.02 | -19.7 | 0.71 | 47.22 | -16.62 | -17.95 | 7.28 | 2.1 | -3.7 | 0 | 0 | 0 | 1.74 | 1.75 | 55.36 | 91.51 | 0.0 | 0.0 | 39.78 | 0.0 | 3.27 | 5.77 | 0.0 | 0.0 | 43.98 | 12.17 | 2.07 | 89.53 | 5.63 | 2.46 | -1.5 | 61.83 | 0.66 | 42.48 | 20.41 | 2.16 | 0.02 | 4.46 | -7.43 |
| 23Q4 (17) | 29.39 | -9.65 | -32.41 | 14.21 | -33.26 | -51.47 | 0 | 0 | 0 | 0 | 0 | 0 | 76.74 | -3.18 | -9.96 | 2.81 | -44.02 | 18.07 | 45.08 | -4.23 | -9.48 | 16.21 | -1.3 | -5.83 | 56.63 | -9.98 | 0.07 | 7.13 | -4.42 | -6.43 | 0 | 0 | 0 | 1.71 | -0.58 | 54.05 | 91.51 | 0.0 | 0.0 | 39.78 | 0.0 | 3.27 | 5.77 | 0.0 | 0.0 | 39.21 | 6.06 | -3.09 | 84.76 | 2.71 | 0.01 | -3.93 | -150.32 | -56.57 | 35.28 | -0.34 | -7.04 | 0.02 | 4.82 | -16.64 |
| 23Q3 (16) | 32.53 | 10.05 | -4.46 | 21.29 | -33.88 | 66.33 | 0 | 0 | 0 | 0 | 0 | 0 | 79.26 | 25.35 | 3.24 | 5.02 | 180.45 | 2.87 | 47.07 | 27.49 | 2.1 | 16.43 | 26.38 | 8.19 | 62.91 | -9.47 | 14.59 | 7.46 | 2.47 | -4.6 | 0 | 0 | 0 | 1.72 | 50.88 | 62.26 | 91.51 | 0.0 | 0.0 | 39.78 | 0.0 | 3.27 | 5.77 | 0.0 | 0.0 | 36.97 | 16.18 | -1.7 | 82.52 | 6.66 | 0.74 | -1.57 | 48.01 | -11.35 | 35.4 | 22.92 | -2.21 | 0.02 | -10.34 | -33.27 |
| 23Q2 (15) | 29.56 | 16.93 | -12.47 | 32.2 | 83.16 | 67.88 | 0 | 0 | 0 | 0 | 0 | 0 | 63.23 | 7.53 | 5.52 | 1.79 | -31.94 | 11.18 | 36.92 | 1.74 | -8.88 | 13.00 | 0.55 | 0.58 | 69.49 | 20.75 | 3.16 | 7.28 | -3.7 | -6.67 | 0 | 0 | 0 | 1.14 | 1.79 | 9.62 | 91.51 | 0.0 | 0.0 | 39.78 | 3.27 | 3.27 | 5.77 | 0.0 | 0.0 | 31.82 | -26.15 | -2.78 | 77.37 | -11.46 | 0.44 | -3.02 | -100.0 | -39.81 | 28.8 | -30.74 | -5.79 | 0.02 | -5.72 | -22.57 |
| 23Q1 (14) | 25.28 | -41.86 | -6.2 | 17.58 | -39.96 | 113.61 | 0 | 0 | 0 | 0 | 0 | 0 | 58.8 | -31.01 | -12.63 | 2.63 | 10.5 | -19.57 | 36.29 | -27.13 | -12.72 | 12.93 | -24.92 | 1.88 | 57.55 | 1.7 | 2.26 | 7.56 | -0.79 | -5.74 | 0 | 0 | 0 | 1.12 | 0.9 | 6.67 | 91.51 | 0.0 | 0.0 | 38.52 | 0.0 | 6.82 | 5.77 | 0.0 | 0.0 | 43.09 | 6.5 | -15.46 | 87.38 | 3.1 | -5.85 | -1.51 | 39.84 | -480.77 | 41.58 | 9.57 | -18.0 | 0.02 | -5.93 | -10.34 |
| 22Q4 (13) | 43.48 | 27.69 | 16.01 | 29.28 | 128.75 | 113.41 | 0 | 0 | 0 | 0 | 0 | 0 | 85.23 | 11.02 | -14.44 | 2.38 | -51.23 | -50.93 | 49.8 | 8.03 | -13.07 | 17.22 | 13.4 | 3.11 | 56.59 | 3.08 | -0.74 | 7.62 | -2.56 | -3.05 | 0 | 0 | 0 | 1.11 | 4.72 | 7.77 | 91.51 | 0.0 | 0.0 | 38.52 | 0.0 | 6.82 | 5.77 | 0.0 | 0.0 | 40.46 | 7.58 | -15.18 | 84.75 | 3.47 | -5.34 | -2.51 | -78.01 | -32.11 | 37.95 | 4.83 | -17.14 | 0.02 | -16.09 | -19.56 |
| 22Q3 (12) | 34.05 | 0.83 | 26.67 | 12.8 | -33.26 | -34.69 | 0 | 0 | 0 | 0 | 0 | 0 | 76.77 | 28.12 | -11.44 | 4.88 | 203.11 | -17.43 | 46.1 | 13.77 | -8.22 | 15.18 | 17.49 | 4.56 | 54.9 | -18.5 | -10.99 | 7.82 | 0.26 | -0.51 | 0 | 0 | 0 | 1.06 | 1.92 | 6.0 | 91.51 | 0.0 | 0.0 | 38.52 | 0.0 | 6.82 | 5.77 | 0.0 | 0.0 | 37.61 | 14.91 | -12.19 | 81.91 | 6.34 | -3.25 | -1.41 | 34.72 | 57.4 | 36.2 | 18.42 | -8.4 | 0.02 | 4.04 | -1.02 |
| 22Q2 (11) | 33.77 | 25.31 | 59.67 | 19.18 | 133.05 | -0.52 | 0 | 0 | 0 | 0 | 0 | 0 | 59.92 | -10.97 | -19.11 | 1.61 | -50.76 | -80.27 | 40.52 | -2.55 | -15.25 | 12.92 | 1.85 | -3.99 | 67.36 | 19.69 | 21.04 | 7.8 | -2.74 | -2.38 | 0 | 0 | 0 | 1.04 | -0.95 | 2.97 | 91.51 | 0.0 | 0.0 | 38.52 | 6.82 | 6.82 | 5.77 | 0.0 | 0.0 | 32.73 | -35.79 | -11.35 | 77.03 | -17.0 | -2.2 | -2.16 | -730.77 | 29.64 | 30.57 | -39.72 | -9.69 | 0.02 | 9.18 | 5.9 |
| 22Q1 (10) | 26.95 | -28.09 | 54.26 | 8.23 | -40.01 | -41.34 | 0 | 0 | 0 | 0 | 0 | 0 | 67.3 | -32.44 | -18.61 | 3.27 | -32.58 | -42.12 | 41.58 | -27.42 | -19.88 | 12.69 | -24.01 | -11.83 | 56.28 | -1.28 | 2.74 | 8.02 | 2.04 | -4.18 | 0 | 0 | 0 | 1.05 | 1.94 | 0.96 | 91.51 | 0.0 | 0.0 | 36.06 | 0.0 | 9.7 | 5.77 | 0.0 | 0.0 | 50.97 | 6.86 | -7.04 | 92.81 | 3.66 | -0.72 | -0.26 | 86.32 | 91.16 | 50.71 | 10.72 | -2.27 | 0.02 | -15.6 | 2.28 |
| 21Q4 (9) | 37.48 | 39.43 | -13.48 | 13.72 | -30.0 | -25.72 | 0 | 0 | 0 | 0 | 0 | 0 | 99.62 | 14.92 | -2.73 | 4.85 | -17.94 | -28.25 | 57.29 | 14.06 | -9.22 | 16.70 | 14.99 | -8.8 | 57.01 | -7.57 | 11.24 | 7.86 | 0.0 | -6.98 | 0 | 0 | 0 | 1.03 | 3.0 | -2.83 | 91.51 | 0.0 | 0.0 | 36.06 | 0.0 | 9.7 | 5.77 | 0.0 | 0.0 | 47.7 | 11.37 | -3.01 | 89.53 | 5.75 | 1.94 | -1.9 | 42.6 | 46.48 | 45.8 | 15.89 | 0.37 | 0.02 | 3.25 | 29.61 |
| 21Q3 (8) | 26.88 | 27.09 | -0.48 | 19.6 | 1.66 | 53.48 | 0 | 0 | 0 | 0 | 0 | 0 | 86.69 | 17.02 | -9.7 | 5.91 | -27.57 | -37.85 | 50.23 | 5.06 | -18.48 | 14.52 | 7.89 | -19.67 | 61.68 | 10.84 | 28.71 | 7.86 | -1.63 | -6.32 | 0 | 0 | 0 | 1.0 | -0.99 | -4.76 | 91.51 | 0.0 | 0.0 | 36.06 | 0.0 | 9.7 | 5.77 | 0.0 | 0.0 | 42.83 | 16.01 | 0.45 | 84.66 | 7.49 | 4.16 | -3.31 | -7.82 | 44.09 | 39.52 | 16.75 | 7.63 | 0.02 | 11.32 | 34.95 |
| 21Q2 (7) | 21.15 | 21.06 | -41.3 | 19.28 | 37.42 | 90.89 | 0 | 0 | 0 | 0 | 0 | 0 | 74.08 | -10.41 | -6.85 | 8.16 | 44.42 | -16.39 | 47.81 | -7.88 | 0.5 | 13.46 | -6.47 | 0 | 55.65 | 1.59 | 29.27 | 7.99 | -4.54 | 560.33 | 0 | 0 | 0 | 1.01 | -2.88 | 2.02 | 91.51 | 0.0 | 0.0 | 36.06 | 9.7 | 9.7 | 5.77 | 0.0 | 0.0 | 36.92 | -32.66 | 11.47 | 78.76 | -15.75 | 9.74 | -3.07 | -4.42 | 60.49 | 33.85 | -34.77 | 33.53 | 0.02 | 5.45 | 27.66 |
| 21Q1 (6) | 17.47 | -59.67 | -43.74 | 14.03 | -24.04 | -29.71 | 0 | 0 | 0 | 0 | 0 | 0 | 82.69 | -19.26 | 23.95 | 5.65 | -16.42 | -7.22 | 51.9 | -17.76 | 12.51 | 14.39 | -21.41 | 0 | 54.78 | 6.89 | 36.13 | 8.37 | -0.95 | 586.07 | 0 | 0 | 0 | 1.04 | -1.89 | 52.94 | 91.51 | 0.0 | 0.0 | 32.87 | 0.0 | 11.61 | 5.77 | 0.0 | 74.32 | 54.83 | 11.49 | 2.51 | 93.48 | 6.43 | 8.37 | -2.94 | 17.18 | 57.76 | 51.89 | 13.72 | 11.52 | 0.02 | 6.95 | 32.22 |
| 20Q4 (5) | 43.32 | 60.39 | 16.89 | 18.47 | 44.64 | 33.55 | 0 | 0 | -100.0 | 0 | 0 | 0 | 102.42 | 6.69 | 3.86 | 6.76 | -28.92 | -30.74 | 63.11 | 2.42 | -2.08 | 18.31 | 1.29 | 0 | 51.25 | 6.95 | 40.53 | 8.45 | 0.72 | 592.62 | 0 | 0 | 0 | 1.06 | 0.95 | 55.88 | 91.51 | 0.0 | 0.0 | 32.87 | 0.0 | 11.61 | 5.77 | 0.0 | 74.32 | 49.18 | 15.34 | 3.76 | 87.83 | 8.06 | 9.57 | -3.55 | 40.03 | 38.47 | 45.63 | 24.26 | 9.61 | 0.02 | 7.5 | 14.08 |
| 20Q3 (4) | 27.01 | -25.03 | 0.0 | 12.77 | 26.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 96.0 | 20.71 | 0.0 | 9.51 | -2.56 | 0.0 | 61.62 | 29.54 | 0.0 | 18.08 | 0 | 0.0 | 47.92 | 11.31 | 0.0 | 8.39 | 593.39 | 0.0 | 0 | 0 | 0.0 | 1.05 | 6.06 | 0.0 | 91.51 | 0.0 | 0.0 | 32.87 | 0.0 | 0.0 | 5.77 | 0.0 | 0.0 | 42.64 | 28.74 | 0.0 | 81.28 | 13.25 | 0.0 | -5.92 | 23.81 | 0.0 | 36.72 | 44.85 | 0.0 | 0.02 | 5.31 | 0.0 |
