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) | 1.19 | 75.0 | 0.5 | 11.11 | 0.22 | 0 | 0 | 0 | 19.3 | -8.49 | 0.16 | -96.23 | 3.62 | -19.38 | 18.76 | -11.9 | 2.7 | 15.38 | 1.87 | 13.33 | 6.85 | 40.08 | 0.17 | 6.25 | 8.67 | -19.94 | 3.26 | 24.9 | 0 | 0 | 6.9 | -10.62 | 10.16 | -1.65 | 4.94 | -36.83 | 11.84 | -23.81 | 0.00 | 0 |
| 2022 (9) | 0.68 | -68.66 | 0.45 | -25.0 | 0 | 0 | 0 | 0 | 21.09 | 20.17 | 4.24 | 0 | 4.49 | 21.02 | 21.29 | 0.71 | 2.34 | -7.87 | 1.65 | 9.27 | 4.89 | -11.09 | 0.16 | -30.43 | 10.83 | 0.0 | 2.61 | 1.95 | 0 | 0 | 7.72 | 310.64 | 10.33 | 132.66 | 7.82 | 37.92 | 15.54 | 105.83 | 0.00 | 0 |
| 2021 (8) | 2.17 | 143.82 | 0.6 | 0 | 0.6 | 200.0 | 0 | 0 | 17.55 | 7.21 | -0.27 | 0 | 3.71 | 19.68 | 21.14 | 11.63 | 2.54 | -15.05 | 1.51 | 235.56 | 5.5 | 5.77 | 0.23 | -28.12 | 10.83 | 0.0 | 2.56 | 0.79 | 0 | 0 | 1.88 | 20.51 | 4.44 | 8.29 | 5.67 | 600.0 | 7.55 | 218.57 | 0.00 | 0 |
| 2020 (7) | 0.89 | 74.51 | 0 | 0 | 0.2 | 0 | 0 | 0 | 16.37 | -12.23 | 0 | 0 | 3.1 | -35.01 | 18.94 | -25.96 | 2.99 | 25.63 | 0.45 | -2.17 | 5.2 | 18.18 | 0.32 | 190.91 | 10.83 | 0.0 | 2.54 | 0.79 | 0 | 0 | 1.56 | -8.77 | 4.1 | -3.07 | 0.81 | -43.75 | 2.37 | -24.76 | 0.00 | 0 |
| 2019 (6) | 0.51 | 27.5 | 0 | 0 | 0 | 0 | 0 | 0 | 18.65 | -5.47 | 0.16 | 23.08 | 4.77 | 20.45 | 25.58 | 27.43 | 2.38 | -14.08 | 0.46 | 0.0 | 4.4 | 39.68 | 0.11 | 0 | 10.83 | 0.0 | 2.52 | 0.8 | 0 | 0 | 1.71 | -12.31 | 4.23 | -4.94 | 1.44 | -47.06 | 3.15 | -32.55 | 0.00 | 0 |
| 2018 (5) | 0.4 | -50.0 | 0.02 | -80.0 | 0.4 | 0 | 0 | 0 | 19.73 | 5.0 | 0.13 | 160.0 | 3.96 | 7.61 | 20.07 | 2.48 | 2.77 | -13.98 | 0.46 | -2.13 | 3.15 | -46.61 | 0 | 0 | 10.83 | 0.0 | 2.5 | 0.0 | 0 | 0 | 1.95 | 35.42 | 4.45 | 12.94 | 2.72 | 9.68 | 4.67 | 19.13 | 0.00 | 0 |
| 2017 (4) | 0.8 | -21.57 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | 18.79 | -11.78 | 0.05 | -93.33 | 3.68 | -11.54 | 19.58 | 0.28 | 3.22 | 7.69 | 0.47 | 0.0 | 5.9 | 1.72 | 0 | 0 | 10.83 | 0.0 | 2.5 | 3.31 | 0 | 0 | 1.44 | -22.16 | 3.94 | -7.73 | 2.48 | -14.48 | 3.92 | -17.47 | 0.00 | 0 |
| 2016 (3) | 1.02 | -50.0 | 0.1 | -66.67 | 0 | 0 | 0 | 0 | 21.3 | -8.07 | 0.75 | -26.47 | 4.16 | 16.85 | 19.53 | 27.11 | 2.99 | -7.72 | 0.47 | -2.08 | 5.8 | 25.27 | 0 | 0 | 10.83 | 0.0 | 2.42 | 4.31 | 0 | 0 | 1.85 | -4.64 | 4.27 | 0.23 | 2.9 | -26.77 | 4.75 | -19.49 | 0.00 | 0 |
| 2015 (2) | 2.04 | -6.85 | 0.3 | -52.38 | 0.67 | 67.5 | 0 | 0 | 23.17 | -2.32 | 1.02 | -38.92 | 3.56 | 10.56 | 15.36 | 13.18 | 3.24 | 6.23 | 0.48 | -4.0 | 4.63 | 18.72 | 0 | 0 | 10.83 | 0.0 | 2.32 | 7.41 | 0 | 0 | 1.94 | -21.46 | 4.26 | -7.79 | 3.96 | 47.21 | 5.9 | 14.34 | 0.00 | 0 |
| 2014 (1) | 2.19 | 5.8 | 0.63 | -30.0 | 0.4 | -52.94 | 0 | 0 | 23.72 | -11.66 | 1.67 | 22.79 | 3.22 | -24.77 | 13.58 | -14.84 | 3.05 | 6.27 | 0.5 | -5.66 | 3.9 | 32.2 | 0 | 0 | 10.83 | 0.0 | 2.16 | 6.93 | 0 | 0 | 2.47 | 37.22 | 4.62 | 5.24 | 2.69 | 0 | 5.16 | 186.67 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.83 | -24.55 | -39.42 | 0.8 | 0.0 | 60.0 | 0.3 | -86.67 | -23.08 | 0 | 0 | 0 | 5.04 | 46.94 | -6.84 | -0.01 | 96.15 | -103.7 | 2.91 | 27.07 | -3.96 | 15.09 | 29.51 | 3.06 | 2.48 | -6.42 | 18.1 | 1.85 | -0.54 | -1.07 | 7.3 | 71.76 | 55.32 | 0.16 | -5.88 | -15.79 | 8.67 | 0.0 | 0.0 | 3.35 | 0.0 | 2.76 | 0 | 0 | 0 | 8.0 | 0.0 | 16.62 | 11.35 | 0.0 | 12.15 | 5.56 | 16.56 | 14.64 | 13.56 | 6.19 | 15.8 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.1 | -19.71 | -61.67 | 0.8 | 60.0 | 60.0 | 2.25 | 0 | 301.79 | 0 | 0 | 0 | 3.43 | -40.24 | -12.28 | -0.26 | -425.0 | -52.94 | 2.29 | -37.6 | -1.72 | 11.65 | -36.08 | 3.08 | 2.65 | 21.56 | 9.96 | 1.86 | 0.0 | -1.06 | 4.25 | -30.33 | -15.0 | 0.17 | 13.33 | 30.77 | 8.67 | 0.0 | -19.94 | 3.35 | 2.76 | 2.76 | 0 | 0 | 0 | 8.0 | -4.31 | 21.4 | 11.35 | -2.24 | 15.23 | 4.77 | 102.12 | 6.95 | 12.77 | 19.12 | 15.57 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.37 | 15.13 | 15.13 | 0.5 | 0.0 | -41.18 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.74 | 12.99 | 17.14 | 0.08 | 300.0 | 166.67 | 3.67 | 1.38 | 2.51 | 18.22 | -2.85 | 4.6 | 2.18 | -19.26 | 6.34 | 1.86 | -0.53 | -1.06 | 6.1 | -10.95 | 52.5 | 0.15 | -11.76 | -6.25 | 8.67 | 0.0 | -19.94 | 3.26 | 0.0 | 24.9 | 0 | 0 | 0 | 8.36 | 21.16 | 12.97 | 11.61 | 14.27 | 15.87 | 2.36 | -52.23 | -61.56 | 10.72 | -9.46 | -20.83 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.19 | -13.14 | 75.0 | 0.5 | 0.0 | 11.11 | 0.22 | -43.59 | 0 | 0 | 0 | 0 | 5.08 | -6.1 | -21.6 | 0.02 | -92.59 | -91.67 | 3.62 | 19.47 | -19.38 | 18.76 | 28.14 | -11.86 | 2.7 | 28.57 | 15.38 | 1.87 | 0.0 | 13.33 | 6.85 | 45.74 | 40.08 | 0.17 | -10.53 | 6.25 | 8.67 | 0.0 | -19.94 | 3.26 | 0.0 | 24.9 | 0 | 0 | 0 | 6.9 | 0.58 | -10.62 | 10.16 | 0.4 | -1.65 | 4.94 | 1.86 | -36.83 | 11.84 | 1.11 | -23.81 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.37 | -52.26 | 9.6 | 0.5 | 0.0 | 66.67 | 0.39 | -30.36 | -35.0 | 0 | 0 | 0 | 5.41 | 38.36 | 1.5 | 0.27 | 258.82 | 80.0 | 3.03 | 30.04 | 8.6 | 14.64 | 29.54 | 4.46 | 2.1 | -12.86 | -13.93 | 1.87 | -0.53 | 12.65 | 4.7 | -6.0 | 11.9 | 0.19 | 46.15 | 0.0 | 8.67 | -19.94 | -19.94 | 3.26 | 0.0 | 24.9 | 0 | 0 | 0 | 6.86 | 4.1 | -6.54 | 10.12 | 2.74 | 1.61 | 4.85 | 8.74 | -40.85 | 11.71 | 5.97 | -24.65 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.87 | 141.18 | 163.3 | 0.5 | -41.18 | 25.0 | 0.56 | -22.22 | -6.67 | 0 | 0 | 0 | 3.91 | -20.2 | 1.82 | -0.17 | -666.67 | 54.05 | 2.33 | -34.92 | 4.02 | 11.30 | -35.14 | -6.07 | 2.41 | 17.56 | -6.23 | 1.88 | 0.0 | 12.57 | 5.0 | 25.0 | 35.14 | 0.13 | -18.75 | -35.0 | 10.83 | 0.0 | 0.0 | 3.26 | 24.9 | 24.9 | 0 | 0 | 0 | 6.59 | -10.95 | -2.23 | 9.85 | -1.7 | 5.35 | 4.46 | -27.36 | -52.6 | 11.05 | -18.39 | -31.58 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.19 | 75.0 | 60.81 | 0.85 | 88.89 | -58.33 | 0.72 | 0 | 20.0 | 0 | 0 | 0 | 4.9 | -24.38 | -10.09 | 0.03 | -87.5 | -99.29 | 3.58 | -20.27 | 12.58 | 17.42 | -18.13 | -3.58 | 2.05 | -12.39 | 1.99 | 1.88 | 13.94 | 12.57 | 4.0 | -18.2 | -42.03 | 0.16 | 0.0 | -27.27 | 10.83 | 0.0 | 0.0 | 2.61 | 0.0 | 1.95 | 0 | 0 | 0 | 7.4 | -4.15 | 29.37 | 10.02 | -3.0 | 21.01 | 6.14 | -21.48 | 1.82 | 13.54 | -12.87 | 15.23 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.68 | -45.6 | -68.66 | 0.45 | 50.0 | -25.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.48 | 21.58 | 22.5 | 0.24 | 60.0 | 1300.0 | 4.49 | 60.93 | 21.02 | 21.28 | 51.86 | 0.72 | 2.34 | -4.1 | -7.87 | 1.65 | -0.6 | 9.27 | 4.89 | 16.43 | -11.09 | 0.16 | -15.79 | -30.43 | 10.83 | 0.0 | 0.0 | 2.61 | 0.0 | 1.95 | 0 | 0 | 0 | 7.72 | 5.18 | 310.64 | 10.33 | 3.71 | 132.66 | 7.82 | -4.63 | 37.92 | 15.54 | 0.0 | 105.83 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.25 | 14.68 | 42.05 | 0.3 | -25.0 | -40.0 | 0.6 | 0.0 | 0 | 0 | 0 | 0 | 5.33 | 38.8 | 31.93 | 0.15 | 140.54 | 215.38 | 2.79 | 24.55 | 28.57 | 14.01 | 16.48 | 10.68 | 2.44 | -5.06 | 7.02 | 1.66 | -0.6 | 9.21 | 4.2 | 13.51 | -24.32 | 0.19 | -5.0 | -20.83 | 10.83 | 0.0 | 0.0 | 2.61 | 0.0 | 1.95 | 0 | 0 | 0 | 7.34 | 8.9 | 585.98 | 9.96 | 6.52 | 174.38 | 8.2 | -12.86 | 1142.42 | 15.54 | -3.78 | 798.27 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.09 | 47.3 | 55.71 | 0.4 | -80.39 | 0 | 0.6 | 0.0 | 0 | 0 | 0 | 0 | 3.84 | -29.54 | 36.17 | -0.37 | -108.77 | 50.0 | 2.24 | -29.56 | 9.27 | 12.03 | -33.42 | 4.05 | 2.57 | 27.86 | 10.3 | 1.67 | 0.0 | 9.15 | 3.7 | -46.38 | -31.48 | 0.2 | -9.09 | -25.93 | 10.83 | 0.0 | 0.0 | 2.61 | 1.95 | 2.76 | 0 | 0 | 0 | 6.74 | 17.83 | 452.46 | 9.35 | 12.92 | 148.67 | 9.41 | 56.05 | 1468.33 | 16.15 | 37.45 | 787.36 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.74 | -65.9 | 39.62 | 2.04 | 240.0 | 0 | 0.6 | 0.0 | 0 | 0 | 0 | 0 | 5.45 | 3.02 | 0.74 | 4.22 | 21200.0 | 591.8 | 3.18 | -14.29 | 7.07 | 18.07 | -14.48 | 5.91 | 2.01 | -20.87 | -10.67 | 1.67 | 10.6 | 271.11 | 6.9 | 25.45 | 32.69 | 0.22 | -4.35 | -24.14 | 10.83 | 0.0 | 0.0 | 2.56 | 0.0 | 0.79 | 0 | 0 | 0 | 5.72 | 204.26 | 191.84 | 8.28 | 86.49 | 84.0 | 6.03 | 6.35 | 570.0 | 11.75 | 55.63 | 310.84 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.17 | 146.59 | 143.82 | 0.6 | 20.0 | 0 | 0.6 | 0 | 200.0 | 0 | 0 | 0 | 5.29 | 30.94 | 8.62 | -0.02 | 84.62 | -113.33 | 3.71 | 70.97 | 19.68 | 21.13 | 66.88 | 11.57 | 2.54 | 11.4 | -15.05 | 1.51 | -0.66 | 235.56 | 5.5 | -0.9 | 5.77 | 0.23 | -4.17 | -28.12 | 10.83 | 0.0 | 0.0 | 2.56 | 0.0 | 0.79 | 0 | 0 | 0 | 1.88 | 75.7 | 20.51 | 4.44 | 22.31 | 8.29 | 5.67 | 759.09 | 600.0 | 7.55 | 336.42 | 218.57 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.88 | 25.71 | -13.73 | 0.5 | 0 | -28.57 | 0 | 0 | 0 | 0 | 0 | 0 | 4.04 | 43.26 | -12.74 | -0.13 | 82.43 | -154.17 | 2.17 | 5.85 | -21.94 | 12.66 | 9.5 | -20.94 | 2.28 | -2.15 | 0.88 | 1.52 | -0.65 | 237.78 | 5.55 | 2.78 | 6.73 | 0.24 | -11.11 | -22.58 | 10.83 | 0.0 | 0.0 | 2.56 | 0.79 | 0.79 | 0 | 0 | 0 | 1.07 | -12.3 | -26.71 | 3.63 | -3.46 | -9.25 | 0.66 | 10.0 | -33.33 | 1.73 | -4.95 | -29.39 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.7 | 32.08 | 12.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.82 | -47.87 | 12.8 | -0.74 | -221.31 | -39.62 | 2.05 | -30.98 | 2.5 | 11.56 | -32.22 | 0 | 2.33 | 3.56 | 1.75 | 1.53 | 240.0 | 232.61 | 5.4 | 3.85 | 12.5 | 0.27 | -6.9 | -15.62 | 10.83 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 0 | 0 | 0 | 1.22 | -37.76 | 23.23 | 3.76 | -16.44 | 6.52 | 0.6 | -33.33 | -62.5 | 1.82 | -36.36 | -29.73 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.53 | -40.45 | -13.11 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 5.41 | 11.09 | 23.8 | 0.61 | 306.67 | 335.71 | 2.97 | -4.19 | -23.26 | 17.06 | -9.92 | 0 | 2.25 | -24.75 | 14.21 | 0.45 | 0.0 | -2.17 | 5.2 | 0.0 | 15.56 | 0.29 | -9.38 | -17.14 | 10.83 | 0.0 | 0.0 | 2.54 | 0.0 | 0.79 | 0 | 0 | 0 | 1.96 | 25.64 | 28.1 | 4.5 | 9.76 | 11.11 | 0.9 | 11.11 | 119.51 | 2.86 | 20.68 | 47.42 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.89 | -12.75 | 74.51 | 0 | -100.0 | 0 | 0.2 | 0 | 0 | 0 | 0 | 0 | 4.87 | 5.18 | -16.89 | 0.15 | -37.5 | -68.75 | 3.1 | 11.51 | -35.01 | 18.94 | 18.25 | 0 | 2.99 | 32.3 | 25.63 | 0.45 | 0.0 | -2.17 | 5.2 | 0.0 | 18.18 | 0.32 | 3.23 | 190.91 | 10.83 | 0.0 | 0.0 | 2.54 | 0.0 | 0.79 | 0 | 0 | 0 | 1.56 | 6.85 | -8.77 | 4.1 | 2.5 | -3.07 | 0.81 | -18.18 | -43.75 | 2.37 | -3.27 | -24.76 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.02 | 64.52 | 0.0 | 0.7 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.63 | 85.2 | 0.0 | 0.24 | 145.28 | 0.0 | 2.78 | 39.0 | 0.0 | 16.01 | 0 | 0.0 | 2.26 | -1.31 | 0.0 | 0.45 | -2.17 | 0.0 | 5.2 | 8.33 | 0.0 | 0.31 | -3.12 | 0.0 | 10.83 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.46 | 47.47 | 0.0 | 4.0 | 13.31 | 0.0 | 0.99 | -38.12 | 0.0 | 2.45 | -5.41 | 0.0 | 0.00 | 0 | 0.0 |
