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) | 5.54 | -45.36 | 0 | 0 | 0 | 0 | 0 | 0 | 4.06 | -26.71 | 0.18 | 5.88 | 0.62 | -11.43 | 15.27 | 20.86 | 0.89 | -28.23 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 4.42 | 0.45 | 1.53 | 4.08 | 13.1 | -2.38 | 19.05 | -1.24 | 0.07 | 0 | 13.17 | -1.5 | 0.03 | -6.45 |
| 2022 (9) | 10.14 | 149.14 | 0.16 | 0 | 0 | 0 | 0 | 0 | 5.54 | -53.48 | 0.17 | -93.88 | 0.7 | -26.32 | 12.64 | 58.41 | 1.24 | -27.06 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 4.4 | 6.8 | 1.47 | 0.0 | 13.42 | -11.94 | 19.29 | -7.44 | -0.05 | 0 | 13.37 | -12.79 | 0.03 | 4.85 |
| 2021 (8) | 4.07 | -18.92 | 0 | 0 | 0 | 0 | 0 | 0 | 11.91 | -70.64 | 2.78 | -85.92 | 0.95 | -71.81 | 7.98 | -3.97 | 1.7 | -12.37 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 4.12 | 91.63 | 1.47 | -17.88 | 15.24 | -37.41 | 20.84 | -26.33 | 0.09 | -79.55 | 15.33 | -38.16 | 0.03 | 23.15 |
| 2020 (7) | 5.02 | 183.62 | 0 | 0 | 0 | 0 | 0 | 0 | 40.57 | 424.84 | 19.75 | 5386.11 | 3.37 | 200.89 | 8.31 | -42.67 | 1.94 | 48.09 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 2.15 | 1.9 | 1.79 | 4.07 | 24.35 | 389.94 | 28.29 | 221.84 | 0.44 | 0 | 24.79 | 433.12 | 0.03 | -21.7 |
| 2019 (6) | 1.77 | 8.59 | 0 | 0 | 0 | 0 | 0 | 0 | 7.73 | -15.43 | 0.36 | -40.0 | 1.12 | -24.32 | 14.49 | -10.52 | 1.31 | -10.27 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 2.11 | 2.93 | 1.72 | 5.52 | 4.97 | -4.05 | 8.79 | -0.79 | -0.32 | 0 | 4.65 | -5.87 | 0.03 | -10.66 |
| 2018 (5) | 1.63 | 117.33 | 0 | 0 | 0 | 0 | 0 | 0 | 9.14 | 5.66 | 0.6 | 36.36 | 1.48 | 3.5 | 16.19 | -2.05 | 1.46 | 1.39 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 2.05 | 1.99 | 1.63 | 3.16 | 5.18 | 4.44 | 8.86 | 3.63 | -0.24 | 0 | 4.94 | 2.7 | 0.04 | -7.79 |
| 2017 (4) | 0.75 | -1.32 | 0 | 0 | 0 | 0 | 0 | 0 | 8.65 | -12.63 | 0.44 | -60.71 | 1.43 | -20.11 | 16.53 | -8.57 | 1.44 | -4.64 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 2.01 | 5.79 | 1.58 | 7.48 | 4.96 | -8.49 | 8.55 | -2.84 | -0.15 | 0 | 4.81 | -9.42 | 0.04 | -10.06 |
| 2016 (3) | 0.76 | -50.33 | 0 | 0 | 0 | 0 | 0 | 0 | 9.9 | -10.81 | 1.12 | 12.0 | 1.79 | 10.49 | 18.08 | 23.89 | 1.51 | 6.34 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | -14.96 | 1.9 | 5.56 | 1.47 | 0.0 | 5.42 | 6.07 | 8.8 | 5.01 | -0.11 | 0 | 5.31 | 1.53 | 0.05 | -5.72 |
| 2015 (2) | 1.53 | -35.71 | 0 | 0 | 0 | 0 | 0 | 0 | 11.1 | -7.88 | 1.0 | 69.49 | 1.62 | -23.94 | 14.59 | -17.43 | 1.42 | -22.83 | 0 | 0 | 0 | 0 | 0 | 0 | 10.03 | 0.0 | 1.8 | 3.45 | 1.47 | -0.68 | 5.11 | 10.61 | 8.38 | 7.02 | 0.12 | -36.84 | 5.23 | 8.73 | 0.05 | -10.48 |
| 2014 (1) | 2.38 | 19.6 | 0 | 0 | 0.01 | 0 | 0 | 0 | 12.05 | 10.65 | 0.59 | -18.06 | 2.13 | -3.18 | 17.68 | -12.5 | 1.84 | -5.64 | 0 | 0 | 0.02 | -33.33 | 0 | 0 | 10.03 | -0.4 | 1.74 | 4.82 | 1.48 | 0.0 | 4.62 | -3.75 | 7.83 | -1.39 | 0.19 | 375.0 | 4.81 | -0.62 | 0.05 | -0.9 |
| 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) | 4.61 | -1.28 | -51.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.71 | -7.79 | -26.8 | -0.19 | -216.67 | -165.52 | 0.54 | -14.29 | -18.18 | 15.88 | -7.73 | 2.51 | 0.77 | -2.53 | -30.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.43 | 0.0 | 0.23 | 1.47 | 0.0 | -3.92 | 12.5 | -1.5 | -6.65 | 18.41 | -1.02 | -4.76 | 0.13 | -43.48 | 550.0 | 12.63 | -2.24 | -5.82 | 0.03 | -1.02 | -1.18 |
| 24Q2 (19) | 4.67 | -6.6 | -57.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.77 | -19.79 | -25.24 | -0.06 | -146.15 | -131.58 | 0.63 | 1.61 | -11.27 | 17.21 | 8.83 | 12.98 | 0.79 | -13.19 | -24.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.43 | 0.23 | 0.23 | 1.47 | -3.92 | -3.92 | 12.69 | -4.01 | -3.13 | 18.6 | -2.97 | -2.36 | 0.23 | 91.67 | 291.67 | 12.92 | -3.15 | -0.46 | 0.03 | 1.62 | 0.35 |
| 24Q1 (18) | 5.0 | -9.75 | -54.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.96 | 0.0 | -12.73 | 0.13 | 144.83 | 1400.0 | 0.62 | 0.0 | -10.14 | 15.82 | 3.57 | 17.82 | 0.91 | 2.25 | -17.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.42 | 0.0 | 0.45 | 1.53 | 0.0 | 4.08 | 13.22 | 0.92 | -1.42 | 19.17 | 0.63 | -0.57 | 0.12 | 71.43 | 700.0 | 13.34 | 1.29 | -0.37 | 0.03 | 2.54 | -3.06 |
| 23Q4 (17) | 5.54 | -41.31 | -45.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.96 | -1.03 | -17.24 | -0.29 | -200.0 | -123.08 | 0.62 | -6.06 | -11.43 | 15.27 | -1.43 | 20.86 | 0.89 | -19.09 | -28.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.42 | 0.0 | 0.45 | 1.53 | 0.0 | 4.08 | 13.1 | -2.17 | -2.38 | 19.05 | -1.45 | -1.24 | 0.07 | 250.0 | 240.0 | 13.17 | -1.79 | -1.5 | 0.03 | -4.19 | -6.45 |
| 23Q3 (16) | 9.44 | -13.47 | 26.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.97 | -5.83 | -29.2 | 0.29 | 52.63 | 20.83 | 0.66 | -7.04 | -23.26 | 15.49 | 1.69 | 5.75 | 1.1 | 5.77 | -15.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.42 | 0.0 | 0.45 | 1.53 | 0.0 | 4.08 | 13.39 | 2.21 | -1.18 | 19.33 | 1.47 | -0.46 | 0.02 | 116.67 | 150.0 | 13.41 | 3.31 | -0.74 | 0.03 | 0.51 | -4.64 |
| 23Q2 (15) | 10.91 | 0.09 | 223.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.03 | -6.36 | -31.79 | 0.19 | 2000.0 | 850.0 | 0.71 | 2.9 | -21.11 | 15.24 | 13.5 | 4.79 | 1.04 | -5.45 | -28.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.42 | 0.45 | 0.45 | 1.53 | 4.08 | 4.08 | 13.1 | -2.31 | -1.58 | 19.05 | -1.19 | -0.73 | -0.12 | -500.0 | -300.0 | 12.98 | -3.06 | -2.26 | 0.03 | -1.83 | -5.88 |
| 23Q1 (14) | 10.9 | 7.5 | 171.14 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.1 | -5.17 | -26.67 | -0.01 | 92.31 | -133.33 | 0.69 | -1.43 | -16.87 | 13.42 | 6.24 | 40.71 | 1.1 | -11.29 | -28.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.4 | 0.0 | 6.8 | 1.47 | 0.0 | 0.0 | 13.41 | -0.07 | -12.18 | 19.28 | -0.05 | -7.62 | -0.02 | 60.0 | -108.7 | 13.39 | 0.15 | -13.61 | 0.03 | -1.04 | 1.39 |
| 22Q4 (13) | 10.14 | 35.74 | 149.14 | 0.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.16 | -15.33 | -22.15 | -0.13 | -154.17 | -285.71 | 0.7 | -18.6 | -26.32 | 12.64 | -13.76 | 58.41 | 1.24 | -4.62 | -27.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.4 | 0.0 | 6.8 | 1.47 | 0.0 | 0.0 | 13.42 | -0.96 | -11.94 | 19.29 | -0.67 | -7.44 | -0.05 | -25.0 | -155.56 | 13.37 | -1.04 | -12.79 | 0.03 | -2.33 | 4.85 |
| 22Q3 (12) | 7.47 | 121.66 | 85.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.37 | -9.27 | -18.93 | 0.24 | 1100.0 | 196.0 | 0.86 | -4.44 | -11.34 | 14.65 | 0.76 | 218.09 | 1.3 | -10.96 | -23.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.4 | 0.0 | 6.8 | 1.47 | 0.0 | 0.0 | 13.55 | 1.8 | -10.68 | 19.42 | 1.2 | -6.45 | -0.04 | -33.33 | -500.0 | 13.51 | 1.73 | -11.0 | 0.04 | -0.79 | 8.93 |
| 22Q2 (11) | 3.37 | -16.17 | -21.63 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.51 | 0.67 | -62.44 | 0.02 | -33.33 | -98.56 | 0.9 | 8.43 | -37.93 | 14.54 | 52.4 | 226.99 | 1.46 | -4.58 | -14.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.4 | 6.8 | 104.65 | 1.47 | 0.0 | -17.88 | 13.31 | -12.84 | -22.03 | 19.19 | -8.05 | -8.66 | -0.03 | -113.04 | -107.32 | 13.28 | -14.32 | -24.03 | 0.04 | 5.75 | 9.95 |
| 22Q1 (10) | 4.02 | -1.23 | -9.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.5 | 0.67 | -68.15 | 0.03 | -57.14 | -98.09 | 0.83 | -12.63 | -47.8 | 9.54 | 19.6 | 145.95 | 1.53 | -10.0 | -20.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.12 | 0.0 | 91.63 | 1.47 | 0.0 | -17.88 | 15.27 | 0.2 | -41.09 | 20.87 | 0.14 | -30.08 | 0.23 | 155.56 | -53.06 | 15.5 | 1.11 | -41.31 | 0.03 | 2.33 | 31.35 |
| 21Q4 (9) | 4.07 | 0.99 | -18.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.49 | -11.83 | -86.0 | 0.07 | 128.0 | -98.73 | 0.95 | -2.06 | -71.81 | 7.98 | 73.18 | -4.0 | 1.7 | 0.0 | -12.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.12 | 0.0 | 91.63 | 1.47 | 0.0 | -17.88 | 15.24 | 0.46 | -37.41 | 20.84 | 0.39 | -26.33 | 0.09 | 800.0 | -79.55 | 15.33 | 0.99 | -38.16 | 0.03 | 1.47 | 23.15 |
| 21Q3 (8) | 4.03 | -6.28 | -40.74 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.69 | -57.96 | -87.24 | -0.25 | -117.99 | -103.64 | 0.97 | -33.1 | -68.09 | 4.61 | 3.58 | -52.02 | 1.7 | -0.58 | -1.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 4.12 | 91.63 | 91.63 | 1.47 | -17.88 | -17.88 | 15.17 | -11.13 | -19.48 | 20.76 | -1.19 | -8.87 | 0.01 | -97.56 | -98.82 | 15.18 | -13.16 | -22.91 | 0.03 | 0.13 | 11.61 |
| 21Q2 (7) | 4.3 | -3.15 | 0.94 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.02 | -14.65 | -67.58 | 1.39 | -11.46 | -77.4 | 1.45 | -8.81 | -64.46 | 4.45 | 14.63 | 0 | 1.71 | -11.4 | 1.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 17.07 | -34.14 | 42.49 | 21.01 | -29.61 | 31.97 | 0.41 | -16.33 | -65.83 | 17.48 | -33.81 | 32.63 | 0.03 | 26.33 | 0.75 |
| 21Q1 (6) | 4.44 | -11.55 | 83.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.71 | -55.73 | 10.05 | 1.57 | -71.51 | 26.61 | 1.59 | -52.82 | -20.9 | 3.88 | -53.31 | 0 | 1.93 | -0.52 | 25.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 2.15 | 0.0 | 1.9 | 1.79 | 0.0 | 4.07 | 25.92 | 6.45 | 318.06 | 29.85 | 5.51 | 197.61 | 0.49 | 11.36 | 508.33 | 26.41 | 6.53 | 334.38 | 0.03 | -4.06 | -30.98 |
| 20Q4 (5) | 5.02 | -26.18 | 183.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.64 | -19.64 | 508.0 | 5.51 | -19.68 | 6787.5 | 3.37 | 10.86 | 200.89 | 8.31 | -13.44 | 0 | 1.94 | 12.14 | 48.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.53 | 0.0 | 0.0 | 2.15 | 0.0 | 1.9 | 1.79 | 0.0 | 4.07 | 24.35 | 29.25 | 389.94 | 28.29 | 24.19 | 221.84 | 0.44 | -48.24 | 237.5 | 24.79 | 25.9 | 433.12 | 0.03 | -8.04 | -21.7 |
| 20Q3 (4) | 6.8 | 59.62 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 13.24 | 6.77 | 0.0 | 6.86 | 11.54 | 0.0 | 3.04 | -25.49 | 0.0 | 9.60 | 0 | 0.0 | 1.73 | 2.98 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 8.53 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 18.84 | 57.26 | 0.0 | 22.78 | 43.09 | 0.0 | 0.85 | -29.17 | 0.0 | 19.69 | 49.39 | 0.0 | 0.03 | -9.61 | 0.0 |
