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) | 5.51 | -46.81 | 0.36 | -86.26 | 1.33 | -21.76 | 0 | 0 | 20.51 | 1.48 | 4.36 | 6.6 | 5.37 | -4.28 | 26.18 | -5.68 | 3.57 | 19.0 | 0.94 | 526.67 | 4.47 | -21.02 | 0.04 | -20.0 | 7.41 | 0.0 | 3.84 | 11.95 | 1.09 | -9.17 | 16.12 | 13.04 | 21.05 | 11.43 | -0.94 | 0 | 15.18 | 15.26 | 0.02 | -10.26 |
| 2022 (9) | 10.36 | 63.15 | 2.62 | -0.76 | 1.7 | 60.38 | 0 | 0 | 20.21 | 5.37 | 4.09 | 200.74 | 5.61 | 12.88 | 27.76 | 7.12 | 3.0 | -4.46 | 0.15 | 0.0 | 5.66 | 4.81 | 0.05 | -54.55 | 7.41 | 0.0 | 3.43 | 3.94 | 1.2 | 14.29 | 14.26 | 19.43 | 18.89 | 15.96 | -1.09 | 0 | 13.17 | 22.63 | 0.03 | -12.19 |
| 2021 (8) | 6.35 | -14.42 | 2.64 | -20.72 | 1.06 | -22.63 | 0 | 0 | 19.18 | -9.57 | 1.36 | 15.25 | 4.97 | -19.97 | 25.91 | -11.5 | 3.14 | 3.63 | 0.15 | -11.76 | 5.4 | -6.09 | 0.11 | 37.5 | 7.41 | 0.0 | 3.3 | 3.77 | 1.05 | -11.76 | 11.94 | -0.83 | 16.29 | -0.73 | -1.2 | 0 | 10.74 | -2.27 | 0.03 | -6.82 |
| 2020 (7) | 7.42 | 5.85 | 3.33 | 30.59 | 1.37 | -44.98 | 0 | 0 | 21.21 | -20.11 | 1.18 | -68.62 | 6.21 | -20.38 | 29.28 | -0.34 | 3.03 | 14.77 | 0.17 | 0.0 | 5.75 | -9.73 | 0.08 | -91.49 | 7.41 | 0.0 | 3.18 | 13.57 | 1.19 | 35.23 | 12.04 | -7.6 | 16.41 | -1.85 | -1.05 | 0 | 10.99 | -7.18 | 0.03 | 3.92 |
| 2019 (6) | 7.01 | -26.9 | 2.55 | -57.0 | 2.49 | -32.7 | 0 | 0 | 26.55 | -7.01 | 3.76 | 22.08 | 7.8 | 2.5 | 29.38 | 10.22 | 2.64 | -29.22 | 0.17 | 0 | 6.37 | -44.12 | 0.94 | -42.68 | 7.41 | 0.0 | 2.8 | 12.45 | 0.88 | 120.0 | 13.03 | 12.91 | 16.72 | 15.87 | -1.19 | 0 | 11.84 | 11.07 | 0.03 | -31.76 |
| 2018 (5) | 9.59 | 38.99 | 5.93 | -30.15 | 3.7 | 29.37 | 0 | 0 | 28.55 | 0.63 | 3.08 | 11.59 | 7.61 | -3.3 | 26.65 | -3.91 | 3.73 | 15.48 | 0 | 0 | 11.4 | -10.66 | 1.64 | -47.77 | 7.41 | 0.0 | 2.49 | 12.16 | 0.4 | 8.11 | 11.54 | 12.48 | 14.43 | 12.3 | -0.88 | 0 | 10.66 | 8.11 | 0.05 | -15.89 |
| 2017 (4) | 6.9 | -18.15 | 8.49 | 26.15 | 2.86 | 116.67 | 0 | 0 | 28.37 | 14.63 | 2.76 | -9.8 | 7.87 | 13.24 | 27.74 | -1.21 | 3.23 | 9.12 | 0 | 0 | 12.76 | -5.62 | 3.14 | -7.65 | 7.41 | 0.0 | 2.22 | 16.23 | 0.37 | 0 | 10.26 | 6.21 | 12.85 | 11.06 | -0.4 | 0 | 9.86 | 6.14 | 0.05 | -27.82 |
| 2016 (3) | 8.43 | 41.68 | 6.73 | 256.08 | 1.32 | 11.86 | 0 | 0 | 24.75 | 14.9 | 3.06 | -11.05 | 6.95 | 25.23 | 28.08 | 8.98 | 2.96 | -4.21 | 0 | 0 | 13.52 | 10.82 | 3.4 | -2.02 | 7.41 | 0.0 | 1.91 | 21.66 | 0 | 0 | 9.66 | 14.59 | 11.57 | 15.7 | -0.37 | 0 | 9.29 | 5.93 | 0.08 | 11.3 |
| 2015 (2) | 5.95 | 483.33 | 1.89 | 1160.0 | 1.18 | 57.33 | 0 | 0 | 21.54 | 49.58 | 3.44 | 14.29 | 5.55 | 174.75 | 25.77 | 83.68 | 3.09 | 71.67 | 0 | 0 | 12.2 | 741.38 | 3.47 | 0 | 7.41 | 12.44 | 1.57 | 23.62 | 0 | 0 | 8.43 | 15.64 | 10.0 | 16.82 | 0.34 | 0 | 8.77 | 20.3 | 0.07 | 0 |
| 2014 (1) | 1.02 | -23.88 | 0.15 | 0 | 0.75 | -7.41 | 0 | 0 | 14.4 | 17.74 | 3.01 | 37.44 | 2.02 | 7.45 | 14.03 | -8.74 | 1.8 | 30.43 | 0 | 0 | 1.45 | -22.87 | 0 | 0 | 6.59 | 0.0 | 1.27 | 20.95 | 0 | 0 | 7.29 | 32.79 | 8.56 | 30.89 | 0 | 0 | 7.29 | 32.79 | 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) | 4.78 | -33.8 | -4.59 | 0 | 0 | -100.0 | 1.33 | 0.0 | 0.0 | 0 | 0 | 0 | 4.76 | 7.69 | -12.98 | 0.78 | -14.29 | -48.34 | 3.97 | 8.77 | -32.48 | 20.09 | 12.68 | -31.39 | 3.29 | -4.08 | -8.86 | 0.94 | 0.0 | -1.05 | 3.48 | -8.66 | -27.5 | 0.02 | -33.33 | -33.33 | 7.41 | 0.0 | 0.0 | 4.28 | 0.0 | 11.46 | 0.94 | 0.0 | -13.76 | 16.63 | 4.92 | 10.13 | 21.85 | 3.7 | 9.09 | -0.78 | 10.34 | 30.36 | 15.85 | 5.81 | 13.38 | 0.02 | -6.11 | -10.89 |
| 24Q2 (19) | 7.22 | -2.83 | 35.71 | 0 | 0 | -100.0 | 1.33 | 0.0 | 0.0 | 0 | 0 | 0 | 4.42 | -13.67 | -9.05 | 0.91 | -31.58 | -25.41 | 3.65 | -16.67 | -29.94 | 17.83 | -14.88 | -32.44 | 3.43 | -2.0 | 9.58 | 0.94 | -1.05 | 571.43 | 3.81 | -7.97 | -25.59 | 0.03 | 0.0 | 0.0 | 7.41 | 0.0 | 0.0 | 4.28 | 11.46 | 11.46 | 0.94 | -13.76 | -13.76 | 15.85 | 4.07 | 16.54 | 21.07 | 4.51 | 13.71 | -0.87 | -4.82 | 30.95 | 14.98 | 4.03 | 21.39 | 0.02 | -5.94 | -8.17 |
| 24Q1 (18) | 7.43 | 34.85 | 49.2 | 0 | -100.0 | -100.0 | 1.33 | 0.0 | -1.48 | 0 | 0 | 0 | 5.12 | -6.23 | 8.25 | 1.33 | 34.34 | 107.81 | 4.38 | -18.44 | -16.73 | 20.95 | -19.96 | -21.07 | 3.5 | -1.96 | 10.76 | 0.95 | 1.06 | 533.33 | 4.14 | -7.38 | -24.04 | 0.03 | -25.0 | -25.0 | 7.41 | 0.0 | 0.0 | 3.84 | 0.0 | 11.95 | 1.09 | 0.0 | -9.17 | 15.23 | -5.52 | 20.21 | 20.16 | -4.23 | 16.46 | -0.83 | 11.7 | 17.82 | 14.4 | -5.14 | 23.5 | 0.03 | 6.11 | -11.12 |
| 23Q4 (17) | 5.51 | 9.98 | -46.81 | 0.36 | -63.27 | -86.26 | 1.33 | 0.0 | -21.76 | 0 | 0 | 0 | 5.46 | -0.18 | 8.76 | 0.99 | -34.44 | 760.0 | 5.37 | -8.67 | -4.28 | 26.17 | -10.63 | -5.72 | 3.57 | -1.11 | 19.0 | 0.94 | -1.05 | 526.67 | 4.47 | -6.88 | -21.02 | 0.04 | 33.33 | -20.0 | 7.41 | 0.0 | 0.0 | 3.84 | 0.0 | 11.95 | 1.09 | 0.0 | -9.17 | 16.12 | 6.75 | 13.04 | 21.05 | 5.09 | 11.43 | -0.94 | 16.07 | 13.76 | 15.18 | 8.58 | 15.26 | 0.02 | -4.9 | -10.26 |
| 23Q3 (16) | 5.01 | -5.83 | -43.9 | 0.98 | -31.94 | -63.3 | 1.33 | 0.0 | -16.35 | 0 | 0 | 0 | 5.47 | 12.55 | 6.63 | 1.51 | 23.77 | -10.65 | 5.88 | 12.86 | -2.81 | 29.28 | 10.95 | -3.54 | 3.61 | 15.34 | 16.83 | 0.95 | 578.57 | 533.33 | 4.8 | -6.25 | -20.27 | 0.03 | 0.0 | -50.0 | 7.41 | 0.0 | 0.0 | 3.84 | 0.0 | 11.95 | 1.09 | 0.0 | -9.17 | 15.1 | 11.03 | 4.79 | 20.03 | 8.09 | 5.2 | -1.12 | 11.11 | -17.89 | 13.98 | 13.29 | 3.86 | 0.02 | -3.24 | -5.81 |
| 23Q2 (15) | 5.32 | 6.83 | 3.3 | 1.44 | -3.36 | -41.46 | 1.33 | -1.48 | 7.26 | 0 | 0 | 0 | 4.86 | 2.75 | -1.62 | 1.22 | 90.62 | -13.48 | 5.21 | -0.95 | -4.23 | 26.39 | -0.55 | -5.78 | 3.13 | -0.95 | 6.1 | 0.14 | -6.67 | -6.67 | 5.12 | -6.06 | 8.94 | 0.03 | -25.0 | -57.14 | 7.41 | 0.0 | 0.0 | 3.84 | 11.95 | 11.95 | 1.09 | -9.17 | -9.17 | 13.6 | 7.34 | 6.92 | 18.53 | 7.05 | 6.74 | -1.26 | -24.75 | -28.57 | 12.34 | 5.83 | 5.11 | 0.03 | -8.96 | -7.88 |
| 23Q1 (14) | 4.98 | -51.93 | 29.02 | 1.49 | -43.13 | -47.72 | 1.35 | -20.59 | 8.87 | 0 | 0 | 0 | 4.73 | -5.78 | -7.62 | 0.64 | 526.67 | -43.86 | 5.26 | -6.24 | -9.93 | 26.54 | -4.39 | -13.07 | 3.16 | 5.33 | 1.94 | 0.15 | 0.0 | -6.25 | 5.45 | -3.71 | 9.88 | 0.04 | -20.0 | -55.56 | 7.41 | 0.0 | 0.0 | 3.43 | 0.0 | 3.94 | 1.2 | 0.0 | 14.29 | 12.67 | -11.15 | 9.22 | 17.31 | -8.36 | 8.53 | -1.01 | 7.34 | -3.06 | 11.66 | -11.47 | 9.79 | 0.03 | 7.13 | -6.25 |
| 22Q4 (13) | 10.36 | 16.01 | 63.15 | 2.62 | -1.87 | -0.76 | 1.7 | 6.92 | 60.38 | 0 | 0 | 0 | 5.02 | -2.14 | 5.91 | -0.15 | -108.88 | -125.86 | 5.61 | -7.27 | 12.88 | 27.76 | -8.56 | 7.12 | 3.0 | -2.91 | -4.46 | 0.15 | 0.0 | 0.0 | 5.66 | -5.98 | 4.81 | 0.05 | -16.67 | -54.55 | 7.41 | 0.0 | 0.0 | 3.43 | 0.0 | 3.94 | 1.2 | 0.0 | 14.29 | 14.26 | -1.04 | 19.43 | 18.89 | -0.79 | 15.96 | -1.09 | -14.74 | 9.17 | 13.17 | -2.15 | 22.63 | 0.03 | -0.18 | -12.19 |
| 22Q3 (12) | 8.93 | 73.4 | 46.88 | 2.67 | 8.54 | -33.75 | 1.59 | 28.23 | 40.71 | 0 | 0 | 0 | 5.13 | 3.85 | 11.04 | 1.69 | 19.86 | 604.17 | 6.05 | 11.21 | 17.25 | 30.36 | 8.37 | 19.72 | 3.09 | 4.75 | -5.21 | 0.15 | 0.0 | -6.25 | 6.02 | 28.09 | 6.36 | 0.06 | -14.29 | -14.29 | 7.41 | 0.0 | 0.0 | 3.43 | 0.0 | 3.94 | 1.2 | 0.0 | 14.29 | 14.41 | 13.29 | 26.85 | 19.04 | 9.68 | 21.2 | -0.95 | 3.06 | 22.13 | 13.46 | 14.65 | 32.74 | 0.03 | -5.37 | -14.3 |
| 22Q2 (11) | 5.15 | 33.42 | 3.83 | 2.46 | -13.68 | -21.9 | 1.24 | 0.0 | 9.73 | 0 | 0 | 0 | 4.94 | -3.52 | 6.24 | 1.41 | 23.68 | 3625.0 | 5.44 | -6.85 | 0.74 | 28.01 | -8.24 | 13.14 | 2.95 | -4.84 | -6.05 | 0.15 | -6.25 | -6.25 | 4.7 | -5.24 | -9.62 | 0.07 | -22.22 | -12.5 | 7.41 | 0.0 | 0.0 | 3.43 | 3.94 | 3.94 | 1.2 | 14.29 | 14.29 | 12.72 | 9.66 | 14.39 | 17.36 | 8.84 | 12.22 | -0.98 | 0.0 | 6.67 | 11.74 | 10.55 | 16.58 | 0.03 | -7.35 | -11.18 |
| 22Q1 (10) | 3.86 | -39.21 | -50.83 | 2.85 | 7.95 | -33.1 | 1.24 | 16.98 | 0.0 | 0 | 0 | 0 | 5.12 | 8.02 | -0.97 | 1.14 | 96.55 | 96.55 | 5.84 | 17.51 | -5.35 | 30.53 | 17.81 | 5.78 | 3.1 | -1.27 | 0.98 | 0.16 | 6.67 | 0.0 | 4.96 | -8.15 | -9.49 | 0.09 | -18.18 | 28.57 | 7.41 | 0.0 | 0.0 | 3.3 | 0.0 | 3.77 | 1.05 | 0.0 | -11.76 | 11.6 | -2.85 | -8.08 | 15.95 | -2.09 | -6.12 | -0.98 | 18.33 | 1.01 | 10.62 | -1.12 | -8.68 | 0.03 | 0.34 | -1.55 |
| 21Q4 (9) | 6.35 | 4.44 | -14.42 | 2.64 | -34.49 | -20.72 | 1.06 | -6.19 | -22.63 | 0 | 0 | 0 | 4.74 | 2.6 | -19.8 | 0.58 | 141.67 | 100.0 | 4.97 | -3.68 | -19.97 | 25.91 | 2.19 | -11.5 | 3.14 | -3.68 | 3.63 | 0.15 | -6.25 | -11.76 | 5.4 | -4.59 | -6.09 | 0.11 | 57.14 | 37.5 | 7.41 | 0.0 | 0.0 | 3.3 | 0.0 | 3.77 | 1.05 | 0.0 | -11.76 | 11.94 | 5.11 | -0.83 | 16.29 | 3.69 | -0.73 | -1.2 | 1.64 | -14.29 | 10.74 | 5.92 | -2.27 | 0.03 | -2.57 | -6.82 |
| 21Q3 (8) | 6.08 | 22.58 | -7.46 | 4.03 | 27.94 | -7.57 | 1.13 | 0.0 | -28.03 | 0 | 0 | 0 | 4.62 | -0.65 | -24.01 | 0.24 | 700.0 | -38.46 | 5.16 | -4.44 | -15.55 | 25.36 | 2.41 | -6.46 | 3.26 | 3.82 | 7.59 | 0.16 | 0.0 | 0.0 | 5.66 | 8.85 | -6.75 | 0.07 | -12.5 | -81.08 | 7.41 | 0.0 | 0.0 | 3.3 | 0.0 | 3.77 | 1.05 | 0.0 | -11.76 | 11.36 | 2.16 | -3.24 | 15.71 | 1.55 | -2.54 | -1.22 | -16.19 | 5.43 | 10.14 | 0.7 | -2.97 | 0.03 | -1.93 | -0.83 |
| 21Q2 (7) | 4.96 | -36.82 | -28.43 | 3.15 | -26.06 | 126.62 | 1.13 | -8.87 | 0 | 0 | 0 | 0 | 4.65 | -10.06 | 10.19 | -0.04 | -106.9 | 80.0 | 5.4 | -12.48 | 3.45 | 24.76 | -14.21 | 0 | 3.14 | 2.28 | 10.18 | 0.16 | 0.0 | 0.0 | 5.2 | -5.11 | -15.86 | 0.08 | 14.29 | -88.06 | 7.41 | 0.0 | 0.0 | 3.3 | 3.77 | 3.77 | 1.05 | -11.76 | -11.76 | 11.12 | -11.89 | -2.11 | 15.47 | -8.95 | -1.65 | -1.05 | -6.06 | 27.08 | 10.07 | -13.41 | 1.51 | 0.03 | 2.69 | 4.19 |
| 21Q1 (6) | 7.85 | 5.8 | 1.16 | 4.26 | 27.93 | 187.84 | 1.24 | -9.49 | 0 | 0 | 0 | 0 | 5.17 | -12.52 | 3.4 | 0.58 | 100.0 | -17.14 | 6.17 | -0.64 | 1.31 | 28.86 | -1.43 | 0 | 3.07 | 1.32 | 18.53 | 0.16 | -5.88 | -5.88 | 5.48 | -4.7 | -16.84 | 0.07 | -12.5 | -92.55 | 7.41 | 0.0 | 0.0 | 3.18 | 0.0 | 13.57 | 1.19 | 0.0 | 35.23 | 12.62 | 4.82 | -8.08 | 16.99 | 3.53 | -2.41 | -0.99 | 5.71 | 32.19 | 11.63 | 5.82 | -5.22 | 0.03 | -5.04 | 3.45 |
| 20Q4 (5) | 7.42 | 12.94 | 5.85 | 3.33 | -23.62 | 30.59 | 1.37 | -12.74 | -44.98 | 0 | 0 | 0 | 5.91 | -2.8 | -18.37 | 0.29 | -25.64 | 20.83 | 6.21 | 1.64 | -20.38 | 29.28 | 8.01 | 0 | 3.03 | 0.0 | 14.77 | 0.17 | 6.25 | 0.0 | 5.75 | -5.27 | -9.73 | 0.08 | -78.38 | -90.7 | 7.41 | 0.0 | 0.0 | 3.18 | 0.0 | 13.57 | 1.19 | 0.0 | 35.23 | 12.04 | 2.56 | -7.6 | 16.41 | 1.8 | -1.85 | -1.05 | 18.6 | 11.76 | 10.99 | 5.17 | -7.18 | 0.03 | 3.69 | 3.92 |
| 20Q3 (4) | 6.57 | -5.19 | 0.0 | 4.36 | 213.67 | 0.0 | 1.57 | 0 | 0.0 | 0 | 0 | 0.0 | 6.08 | 44.08 | 0.0 | 0.39 | 295.0 | 0.0 | 6.11 | 17.05 | 0.0 | 27.11 | 0 | 0.0 | 3.03 | 6.32 | 0.0 | 0.16 | 0.0 | 0.0 | 6.07 | -1.78 | 0.0 | 0.37 | -44.78 | 0.0 | 7.41 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 11.74 | 3.35 | 0.0 | 16.12 | 2.48 | 0.0 | -1.29 | 10.42 | 0.0 | 10.45 | 5.34 | 0.0 | 0.03 | 3.04 | 0.0 |
