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) | 14.88 | 28.61 | 0.43 | 0 | 0 | 0 | 0 | 0 | 46.32 | 12.95 | 4.2 | 4.22 | 3.58 | 1.13 | 7.73 | -10.46 | 4.8 | 4.58 | 0 | 0 | 0 | 0 | 0.28 | -26.32 | 3.38 | 0.0 | 4.31 | 10.51 | 0.71 | -40.83 | 19.4 | 12.07 | 24.41 | 8.92 | -1.42 | 0 | 17.98 | 8.31 | 0.12 | 6.75 |
| 2022 (9) | 11.57 | -29.49 | 0 | 0 | 0 | 0 | 0 | 0 | 41.01 | -10.5 | 4.03 | -43.16 | 3.54 | 26.43 | 8.63 | 41.26 | 4.59 | 1.77 | 0 | 0 | 0 | 0 | 0.38 | -2.56 | 3.38 | 0.0 | 3.9 | 22.26 | 1.2 | 20.0 | 17.31 | -6.89 | 22.41 | -1.62 | -0.71 | 0 | 16.6 | -4.54 | 0.11 | 15.41 |
| 2021 (8) | 16.41 | 194.61 | 0.83 | -3.49 | 0 | 0 | 0 | 0 | 45.82 | 31.67 | 7.09 | -8.87 | 2.8 | -3.11 | 6.11 | -26.42 | 4.51 | 50.33 | 0 | 0 | 0 | 0 | 0.39 | 105.26 | 3.38 | 0.0 | 3.19 | 31.82 | 1.0 | -31.03 | 18.59 | 16.92 | 22.78 | 15.28 | -1.2 | 0 | 17.39 | 16.71 | 0.09 | 712.11 |
| 2020 (7) | 5.57 | 82.03 | 0.86 | -69.93 | 0 | 0 | 0 | 0 | 34.8 | -1.16 | 7.78 | 41.97 | 2.89 | 1.4 | 8.30 | 2.6 | 3.0 | 42.86 | 0 | 0 | 0 | 0 | 0.19 | -13.64 | 3.38 | 0.0 | 2.42 | 29.41 | 1.45 | 110.14 | 15.9 | 38.02 | 19.76 | 40.34 | -1.0 | 0 | 14.9 | 47.96 | 0.01 | -22.95 |
| 2019 (6) | 3.06 | -40.12 | 2.86 | 23.28 | 0 | 0 | 0 | 0 | 35.21 | 9.31 | 5.48 | 23.98 | 2.85 | 43.94 | 8.09 | 31.68 | 2.1 | -16.0 | 0 | 0 | 0 | 0 | 0.22 | -8.33 | 3.38 | 9.74 | 1.87 | 30.77 | 0.69 | 91.67 | 11.52 | 27.57 | 14.08 | 30.25 | -1.45 | 0 | 10.07 | 20.74 | 0.02 | -21.18 |
| 2018 (5) | 5.11 | -47.64 | 2.32 | -2.52 | 0.06 | -76.0 | 0 | 0 | 32.21 | 10.42 | 4.42 | 54.01 | 1.98 | 35.62 | 6.15 | 22.82 | 2.5 | 12.11 | 0 | 0 | 0 | 0 | 0.24 | -11.11 | 3.08 | 0.0 | 1.43 | 25.44 | 0.36 | 12.5 | 9.03 | 39.35 | 10.81 | 36.15 | -0.69 | 0 | 8.34 | 36.27 | 0.02 | -16.73 |
| 2017 (4) | 9.76 | 59.48 | 2.38 | -16.49 | 0.25 | 38.89 | 0 | 0 | 29.17 | 8.88 | 2.87 | 26.43 | 1.46 | 2.82 | 5.01 | -5.57 | 2.23 | 2.29 | 0 | 0 | 0.06 | -78.57 | 0.27 | 1250.0 | 3.08 | 13.24 | 1.14 | 25.27 | 0.32 | 0 | 6.48 | 22.26 | 7.94 | 27.86 | -0.36 | 0 | 6.12 | 22.89 | 0.02 | 430.74 |
| 2016 (3) | 6.12 | 82.69 | 2.85 | -9.52 | 0.18 | 0 | 0 | 0 | 26.79 | 11.39 | 2.27 | 7.58 | 1.42 | 1.43 | 5.30 | -8.95 | 2.18 | 15.34 | 0 | 0 | 0.28 | 100.0 | 0.02 | -33.33 | 2.72 | 0.0 | 0.91 | 30.0 | 0 | 0 | 5.3 | 22.69 | 6.21 | 23.46 | -0.32 | 0 | 4.98 | 5.73 | 0.00 | 26.41 |
| 2015 (2) | 3.35 | 5.02 | 3.15 | 60.71 | 0 | 0 | 0 | 0 | 24.05 | 17.09 | 2.11 | -13.17 | 1.4 | 21.74 | 5.82 | 3.97 | 1.89 | 34.04 | 0 | 0 | 0.14 | 0 | 0.03 | 0.0 | 2.72 | 10.12 | 0.7 | 52.17 | 0 | 0 | 4.32 | 5.11 | 5.03 | 10.31 | 0.39 | -30.36 | 4.71 | 0.86 | 0.00 | -6.27 |
| 2014 (1) | 3.19 | 14.75 | 1.96 | 117.78 | 0 | 0 | 0 | 0 | 20.54 | 18.73 | 2.43 | 12.5 | 1.15 | 13.86 | 5.60 | -4.1 | 1.41 | 56.67 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 2.47 | 40.34 | 0.46 | 91.67 | 0 | 0 | 4.11 | 18.1 | 4.56 | 22.58 | 0.56 | 93.1 | 4.67 | 23.87 | 0.00 | 16.79 |
| 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) | 8.86 | -10.51 | -13.73 | 3.49 | 105.29 | 693.18 | 0 | 0 | 0 | 0 | 0 | 0 | 13.02 | 8.86 | -17.44 | 1.4 | 52.17 | -22.22 | 5.79 | 11.78 | 1.4 | 14.14 | 19.28 | 13.14 | 4.61 | 3.36 | -10.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | 0.0 | -10.34 | 3.38 | 0.0 | 0.0 | 4.31 | 0.0 | 0.0 | 1.42 | 0.0 | 100.0 | 13.78 | 11.31 | -29.41 | 19.51 | 7.79 | -20.46 | 0.15 | 134.88 | 123.08 | 13.93 | 16.57 | -26.18 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 9.9 | -20.16 | 20.58 | 1.7 | 16900.0 | 295.35 | 0 | 0 | 0 | 0 | 0 | 0 | 11.96 | 37.47 | -20.43 | 0.92 | 104.44 | -55.34 | 5.18 | 46.33 | -19.57 | 11.85 | 56.61 | -16.58 | 4.46 | -15.69 | -10.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | -3.7 | -31.58 | 3.38 | 0.0 | 0.0 | 4.31 | 0.0 | 0.0 | 1.42 | 100.0 | 100.0 | 12.38 | -37.63 | -30.1 | 18.1 | -27.22 | -20.37 | -0.43 | 38.57 | 75.84 | 11.95 | -37.6 | -24.98 | 0.01 | -94.48 | -94.43 |
| 24Q1 (18) | 12.4 | -16.67 | 58.77 | 0.01 | -97.67 | -97.73 | 0 | 0 | 0 | 0 | 0 | 0 | 8.7 | 19.67 | 5.45 | 0.45 | 475.0 | 0.0 | 3.54 | -1.12 | -19.91 | 7.57 | -2.07 | -30.87 | 5.29 | 10.21 | -4.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | -3.57 | -34.15 | 3.38 | 0.0 | 0.0 | 4.31 | 0.0 | 10.51 | 0.71 | 0.0 | -40.83 | 19.85 | 2.32 | 11.71 | 24.87 | 1.88 | 8.75 | -0.7 | 50.7 | -34.62 | 19.15 | 6.51 | 11.01 | 0.12 | 0.09 | 6.38 |
| 23Q4 (17) | 14.88 | 44.89 | 28.61 | 0.43 | -2.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.27 | -53.9 | 9.49 | -0.12 | -106.67 | -117.91 | 3.58 | -37.3 | 1.13 | 7.73 | -38.16 | -10.46 | 4.8 | -6.98 | 4.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | -3.45 | -26.32 | 3.38 | 0.0 | 0.0 | 4.31 | 0.0 | 10.51 | 0.71 | 0.0 | -40.83 | 19.4 | -0.61 | 12.07 | 24.41 | -0.49 | 8.92 | -1.42 | -118.46 | -100.0 | 17.98 | -4.72 | 8.31 | 0.12 | 0.14 | 6.75 |
| 23Q3 (16) | 10.27 | 25.09 | -21.18 | 0.44 | 2.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.77 | 4.92 | 2.4 | 1.8 | -12.62 | -18.92 | 5.71 | -11.34 | 14.89 | 12.50 | -12.05 | 3.98 | 5.16 | 3.41 | 0.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | -23.68 | -19.44 | 3.38 | 0.0 | 0.0 | 4.31 | 0.0 | 10.51 | 0.71 | 0.0 | -40.83 | 19.52 | 10.22 | 17.31 | 24.53 | 7.92 | 12.83 | -0.65 | 63.48 | -242.11 | 18.87 | 18.46 | 14.71 | 0.12 | 0.65 | 7.28 |
| 23Q2 (15) | 8.21 | 5.12 | -35.71 | 0.43 | -2.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.03 | 82.18 | 49.11 | 2.06 | 357.78 | 198.55 | 6.44 | 45.7 | 17.09 | 14.21 | 29.79 | 7.69 | 4.99 | -9.93 | -5.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0.38 | -7.32 | 0.0 | 3.38 | 0.0 | 0.0 | 4.31 | 10.51 | 10.51 | 0.71 | -40.83 | -40.83 | 17.71 | -0.34 | 22.82 | 22.73 | -0.61 | 16.44 | -1.78 | -242.31 | -278.72 | 15.93 | -7.65 | 14.19 | 0.12 | 5.45 | 7.45 |
| 23Q1 (14) | 7.81 | -32.5 | -27.82 | 0.44 | 0 | -48.84 | 0 | 0 | 0 | 0 | 0 | 0 | 8.25 | 24.25 | -7.2 | 0.45 | -32.84 | 2.27 | 4.42 | 24.86 | 31.94 | 10.95 | 26.84 | 46.32 | 5.54 | 20.7 | 10.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | 7.89 | 2.5 | 3.38 | 0.0 | 0.0 | 3.9 | 0.0 | 22.26 | 1.2 | 0.0 | 20.0 | 17.77 | 2.66 | -6.62 | 22.87 | 2.05 | -1.55 | -0.52 | 26.76 | -405.88 | 17.25 | 3.92 | -10.16 | 0.11 | 0.43 | 15.11 |
| 22Q4 (13) | 11.57 | -11.2 | -29.49 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.64 | -56.88 | -4.87 | 0.67 | -69.82 | 570.0 | 3.54 | -28.77 | 26.43 | 8.63 | -28.18 | 41.26 | 4.59 | -10.7 | 1.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.38 | 5.56 | -2.56 | 3.38 | 0.0 | 0.0 | 3.9 | 0.0 | 22.26 | 1.2 | 0.0 | 20.0 | 17.31 | 4.03 | -6.89 | 22.41 | 3.08 | -1.62 | -0.71 | -273.68 | 40.83 | 16.6 | 0.91 | -4.54 | 0.11 | 0.64 | 15.41 |
| 22Q3 (12) | 13.03 | 2.04 | 89.39 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.4 | 52.78 | -2.1 | 2.22 | 221.74 | -15.59 | 4.97 | -9.64 | 11.69 | 12.02 | -8.92 | 25.73 | 5.14 | -2.47 | 7.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0.36 | -5.26 | -18.18 | 3.38 | 0.0 | 0.0 | 3.9 | 0.0 | 22.26 | 1.2 | 0.0 | 20.0 | 16.64 | 15.4 | -10.01 | 21.74 | 11.37 | -4.19 | -0.19 | 59.57 | 86.71 | 16.45 | 17.92 | -3.58 | 0.11 | 0.81 | 1026.05 |
| 22Q2 (11) | 12.77 | 18.02 | 134.31 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.08 | 13.39 | -23.46 | 0.69 | 56.82 | -70.76 | 5.5 | 64.18 | 7.0 | 13.20 | 76.35 | 15.91 | 5.27 | 5.19 | 26.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.38 | -5.0 | -17.39 | 3.38 | 0.0 | 0.0 | 3.9 | 22.26 | 22.26 | 1.2 | 20.0 | 20.0 | 14.42 | -24.22 | -9.08 | 19.52 | -15.97 | -2.64 | -0.47 | -376.47 | 66.67 | 13.95 | -27.34 | -3.46 | 0.11 | 12.97 | 882.34 |
| 22Q1 (10) | 10.82 | -34.06 | 75.93 | 0.86 | 3.61 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.89 | 27.36 | -10.56 | 0.44 | 340.0 | -77.89 | 3.35 | 19.64 | 4.69 | 7.48 | 22.45 | -3.96 | 5.01 | 11.09 | 31.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.4 | 2.56 | 60.0 | 3.38 | 0.0 | 0.0 | 3.19 | 0.0 | 31.82 | 1.0 | 0.0 | -31.03 | 19.03 | 2.37 | 6.37 | 23.23 | 1.98 | 6.8 | 0.17 | 114.17 | 113.93 | 19.2 | 10.41 | 15.18 | 0.09 | 0.7 | 831.77 |
| 21Q4 (9) | 16.41 | 138.52 | 194.61 | 0.83 | -1.19 | -3.49 | 0 | 0 | 0 | 0 | 0 | 0 | 6.98 | -55.63 | -9.47 | 0.1 | -96.2 | -93.79 | 2.8 | -37.08 | -3.11 | 6.11 | -36.08 | -26.44 | 4.51 | -5.45 | 50.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.39 | -11.36 | 105.26 | 3.38 | 0.0 | 0.0 | 3.19 | 0.0 | 31.82 | 1.0 | 0.0 | -31.03 | 18.59 | 0.54 | 16.92 | 22.78 | 0.4 | 15.28 | -1.2 | 16.08 | -20.0 | 17.39 | 1.93 | 16.71 | 0.09 | 881.94 | 712.11 |
| 21Q3 (8) | 6.88 | 26.24 | 68.63 | 0.84 | 8300.0 | -22.22 | 0 | 0 | 0 | 0 | 0 | 0 | 15.73 | 19.44 | 9.77 | 2.63 | 11.44 | -33.08 | 4.45 | -13.42 | -12.23 | 9.56 | -16.03 | -36.06 | 4.77 | 14.11 | 69.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.44 | -4.35 | 109.52 | 3.38 | 0.0 | 0.0 | 3.19 | 0.0 | 31.82 | 1.0 | 0.0 | -31.03 | 18.49 | 16.58 | 29.48 | 22.69 | 13.17 | 25.01 | -1.43 | -1.42 | 11.73 | 17.06 | 18.06 | 34.76 | 0.01 | -12.05 | -24.23 |
| 21Q2 (7) | 5.45 | -11.38 | 82.89 | 0.01 | -98.84 | -99.12 | 0 | 0 | 0 | 0 | 0 | 0 | 13.17 | 32.49 | 44.88 | 2.36 | 18.59 | 11.32 | 5.14 | 60.62 | 53.89 | 11.38 | 46.11 | 0 | 4.18 | 10.0 | 57.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.46 | 84.0 | 130.0 | 3.38 | 0.0 | 0.0 | 3.19 | 31.82 | 31.82 | 1.0 | -31.03 | -31.03 | 15.86 | -11.35 | 53.24 | 20.05 | -7.82 | 41.0 | -1.41 | -15.57 | 29.5 | 14.45 | -13.32 | 73.05 | 0.01 | 7.15 | -26.65 |
| 21Q1 (6) | 6.15 | 10.41 | 63.56 | 0.86 | 0.0 | -60.55 | 0 | 0 | 0 | 0 | 0 | 0 | 9.94 | 28.92 | 171.58 | 1.99 | 23.6 | 1558.33 | 3.2 | 10.73 | 32.78 | 7.79 | -6.2 | 0 | 3.8 | 26.67 | 75.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0.25 | 31.58 | 19.05 | 3.38 | 0.0 | 0.0 | 2.42 | 0.0 | 29.41 | 1.45 | 0.0 | 110.14 | 17.89 | 12.52 | 53.69 | 21.75 | 10.07 | 53.17 | -1.22 | -22.0 | 27.81 | 16.67 | 11.88 | 67.54 | 0.01 | -12.23 | -32.77 |
| 20Q4 (5) | 5.57 | 36.52 | 82.03 | 0.86 | -20.37 | -69.93 | 0 | 0 | 0 | 0 | 0 | 0 | 7.71 | -46.2 | 12.88 | 1.61 | -59.03 | 87.21 | 2.89 | -43.0 | 1.4 | 8.31 | -44.44 | 0 | 3.0 | 6.76 | 42.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | -9.52 | -13.64 | 3.38 | 0.0 | 0.0 | 2.42 | 0.0 | 29.41 | 1.45 | 0.0 | 110.14 | 15.9 | 11.34 | 38.02 | 19.76 | 8.87 | 40.34 | -1.0 | 38.27 | 31.03 | 14.9 | 17.69 | 47.96 | 0.01 | -8.39 | -22.95 |
| 20Q3 (4) | 4.08 | 36.91 | 0.0 | 1.08 | -5.26 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 14.33 | 57.65 | 0.0 | 3.93 | 85.38 | 0.0 | 5.07 | 51.8 | 0.0 | 14.95 | 0 | 0.0 | 2.81 | 5.64 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.21 | 5.0 | 0.0 | 3.38 | 0.0 | 0.0 | 2.42 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 14.28 | 37.97 | 0.0 | 18.15 | 27.64 | 0.0 | -1.62 | 19.0 | 0.0 | 12.66 | 51.62 | 0.0 | 0.01 | -14.87 | 0.0 |
