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) | 21.03 | -10.89 | 37.21 | -1.56 | 1.41 | 19.49 | 7.78 | 141.61 | 296.7 | 4.1 | -4.45 | 0 | 26.46 | 4.54 | 8.92 | 0.42 | 25.13 | -22.65 | 26.61 | 0.8 | 18.54 | 3.75 | 0.05 | -16.67 | 91.01 | -0.48 | 5.26 | 0.0 | 2.3 | 0.0 | -5.14 | 0 | 2.41 | -64.77 | -2.1 | 0 | -7.24 | 0 | 0.10 | 6.68 |
| 2022 (9) | 23.6 | 77.31 | 37.8 | 29.99 | 1.18 | 280.65 | 3.22 | -43.01 | 285.01 | 17.52 | -0.37 | 0 | 25.31 | -15.66 | 8.88 | -28.23 | 32.49 | 2.85 | 26.4 | 0.53 | 17.87 | -0.39 | 0.06 | 20.0 | 91.45 | 0.0 | 5.26 | 0.0 | 2.3 | 0.0 | -0.71 | 0 | 6.84 | -4.07 | -3.24 | 0 | -3.95 | 0 | 0.09 | 1.04 |
| 2021 (8) | 13.31 | -2.13 | 29.08 | 36.59 | 0.31 | -80.0 | 5.65 | 2.17 | 242.52 | 78.86 | 2.69 | 0 | 30.01 | 47.83 | 12.37 | -17.35 | 31.59 | 51.88 | 26.26 | 0.5 | 17.94 | -4.32 | 0.05 | -37.5 | 91.45 | 0.0 | 5.26 | 0.0 | 2.3 | -61.86 | -0.42 | 0 | 7.13 | 53.0 | -0.63 | 0 | -1.05 | 0 | 0.09 | -1.03 |
| 2020 (7) | 13.6 | -51.99 | 21.29 | -48.94 | 1.55 | -55.71 | 5.53 | 237.2 | 135.59 | -7.0 | -4.12 | 0 | 20.3 | 5.18 | 14.97 | 13.09 | 20.8 | -18.56 | 26.13 | 46.63 | 18.75 | 70.45 | 0.08 | -20.0 | 91.45 | 0.0 | 5.26 | 0.0 | 6.03 | 0.0 | -6.62 | 0 | 4.66 | -46.99 | 1.69 | 0 | -4.93 | 0 | 0.09 | 24.23 |
| 2019 (6) | 28.33 | 33.0 | 41.7 | 62.19 | 3.5 | -36.13 | 1.64 | -16.33 | 145.79 | -17.16 | -2.49 | 0 | 19.3 | -9.26 | 13.24 | 9.53 | 25.54 | -26.76 | 17.82 | -4.25 | 11.0 | -49.7 | 0.1 | -23.08 | 91.45 | 0.0 | 5.26 | 3.34 | 6.03 | 118.48 | -2.49 | 0 | 8.79 | -34.01 | -4.56 | 0 | -7.05 | 0 | 0.07 | 3.83 |
| 2018 (5) | 21.3 | 88.16 | 25.71 | 24.99 | 5.48 | 16.6 | 1.96 | 5.38 | 175.99 | 6.07 | 1.62 | 0 | 21.27 | -30.17 | 12.09 | -34.17 | 34.87 | 14.86 | 18.61 | -4.56 | 21.87 | -21.53 | 0.13 | -27.78 | 91.45 | 0.0 | 5.09 | 0.0 | 2.76 | -53.22 | 5.47 | 601.28 | 13.32 | 13.07 | -3.64 | 0 | 1.83 | 490.32 | 0.07 | -6.16 |
| 2017 (4) | 11.32 | -41.26 | 20.57 | -56.51 | 4.7 | 18.69 | 1.86 | -1.59 | 165.92 | 16.17 | -1.86 | 0 | 30.46 | 37.08 | 18.36 | 18.01 | 30.36 | 31.66 | 19.5 | 14.37 | 27.87 | 7.27 | 0.18 | 28.57 | 91.45 | 0.0 | 5.09 | 0.0 | 5.9 | 0.0 | 0.78 | -71.22 | 11.78 | -14.08 | -0.47 | 0 | 0.31 | 0 | 0.08 | 20.42 |
| 2016 (3) | 19.27 | -33.46 | 47.3 | -2.23 | 3.96 | 115.22 | 1.89 | 0 | 142.83 | -14.38 | -0.86 | 0 | 22.22 | 3.11 | 15.56 | 20.43 | 23.06 | -25.83 | 17.05 | -3.01 | 25.98 | 96.67 | 0.14 | 40.0 | 91.45 | 0.0 | 5.09 | 0.39 | 5.9 | 18.0 | 2.71 | -43.07 | 13.71 | -7.55 | -5.4 | 0 | -2.69 | 0 | 0.06 | -6.46 |
| 2015 (2) | 28.96 | 280.55 | 48.38 | 72.17 | 1.84 | 32.37 | 0 | 0 | 166.82 | -25.4 | 0.21 | -93.97 | 21.55 | -37.32 | 12.92 | -15.97 | 31.09 | -3.6 | 17.58 | -6.64 | 13.21 | 161.07 | 0.1 | -37.5 | 91.45 | 5.01 | 5.07 | 7.42 | 5.0 | -1.57 | 4.76 | -49.84 | 14.83 | -23.12 | -3.61 | 0 | 1.15 | -83.06 | 0.07 | 6.2 |
| 2014 (1) | 7.61 | 36.14 | 28.1 | 19.52 | 1.39 | -74.02 | 0 | 0 | 223.63 | -15.62 | 3.48 | -65.3 | 34.38 | -22.85 | 15.37 | -8.56 | 32.25 | -4.7 | 18.83 | 7.23 | 5.06 | 46.67 | 0.16 | -5.88 | 87.09 | 9.99 | 4.72 | 26.88 | 5.08 | 0.0 | 9.49 | -36.61 | 19.29 | -18.85 | -2.7 | 0 | 6.79 | -58.03 | 0.06 | 18.63 |
| 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) | 16.3 | -57.17 | -24.61 | 31.8 | 3.92 | -16.21 | 0.73 | 102.78 | -53.5 | 9.39 | -2.8 | 38.29 | 72.55 | -19.39 | 11.8 | -1.4 | -736.36 | -425.58 | 18.11 | -37.18 | -18.53 | 5.55 | -38.66 | -26.01 | 31.01 | 0.1 | -4.99 | 27.55 | 0.66 | 3.42 | 16.9 | -4.14 | -11.47 | 0.04 | 0.0 | -42.86 | 91.01 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | -4.5 | -44.69 | -90.68 | 3.05 | -31.46 | -41.23 | -2.53 | -12.95 | -38.25 | -7.03 | -31.4 | -67.78 | 0.10 | 0.7 | 1.11 |
| 24Q2 (19) | 38.06 | -28.15 | 95.68 | 30.6 | -8.47 | -26.05 | 0.36 | -71.43 | -79.19 | 9.66 | 3.87 | 92.05 | 90.0 | -3.0 | 18.92 | 0.22 | -88.42 | 118.18 | 28.83 | 17.82 | -18.37 | 9.04 | 12.53 | -22.08 | 30.98 | 19.57 | 12.65 | 27.37 | 2.2 | 1.52 | 17.63 | -0.62 | -4.44 | 0.04 | 0.0 | -20.0 | 91.01 | 0.0 | -0.48 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | -3.11 | 5.76 | -11.47 | 4.45 | 4.71 | -6.51 | -2.24 | 38.8 | -119.61 | -5.35 | 23.13 | -40.42 | 0.09 | 4.27 | -1.76 |
| 24Q1 (18) | 52.97 | 151.88 | 162.88 | 33.43 | -10.16 | -16.38 | 1.26 | -10.64 | -27.17 | 9.3 | 19.54 | 95.79 | 92.78 | 30.2 | 9.33 | 1.9 | 167.86 | 318.39 | 24.47 | -7.52 | -16.0 | 8.03 | -9.93 | -15.56 | 25.91 | 3.1 | -5.4 | 26.78 | 0.64 | -0.26 | 17.74 | -4.31 | -4.62 | 0.04 | -20.0 | -33.33 | 91.01 | 0.0 | -0.48 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | -3.3 | 35.8 | -108.86 | 4.25 | 76.35 | -28.81 | -3.66 | -74.29 | -37.08 | -6.96 | 3.87 | -63.76 | 0.09 | -6.0 | -1.45 |
| 23Q4 (17) | 21.03 | -2.73 | -10.89 | 37.21 | -1.95 | -1.56 | 1.41 | -10.19 | 19.49 | 7.78 | 14.58 | 141.61 | 71.26 | 9.82 | 0.11 | -2.8 | -751.16 | 2.44 | 26.46 | 19.03 | 4.54 | 8.92 | 19.0 | 0.43 | 25.13 | -23.01 | -22.65 | 26.61 | -0.11 | 0.8 | 18.54 | -2.88 | 3.75 | 0.05 | -28.57 | -16.67 | 91.01 | 0.0 | -0.48 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | -5.14 | -117.8 | -623.94 | 2.41 | -53.56 | -64.77 | -2.1 | -14.75 | 35.19 | -7.24 | -72.79 | -83.29 | 0.10 | 2.44 | 6.68 |
| 23Q3 (16) | 21.62 | 11.16 | -24.93 | 37.95 | -8.29 | -14.72 | 1.57 | -9.25 | 33.05 | 6.79 | 34.99 | 97.38 | 64.89 | -14.26 | -10.79 | 0.43 | 135.54 | 179.63 | 22.23 | -37.06 | 86.65 | 7.49 | -35.4 | 76.45 | 32.64 | 18.69 | -10.01 | 26.64 | -1.19 | -1.22 | 19.09 | 3.47 | 2.25 | 0.07 | 40.0 | -41.67 | 91.01 | -0.48 | -0.48 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | -2.36 | 15.41 | -214.01 | 5.19 | 9.03 | -46.11 | -1.83 | -79.41 | -4.57 | -4.19 | -9.97 | -1409.38 | 0.09 | -2.15 | 3.45 |
| 23Q2 (15) | 19.45 | -3.47 | 36.2 | 41.38 | 3.5 | -7.88 | 1.73 | 0.0 | 174.6 | 5.03 | 5.89 | -37.2 | 75.68 | -10.82 | -2.26 | -1.21 | -39.08 | -163.68 | 35.32 | 21.25 | 61.8 | 11.60 | 21.95 | 40.06 | 27.5 | 0.4 | -33.24 | 26.96 | 0.41 | 7.54 | 18.45 | -0.81 | -11.64 | 0.05 | -16.67 | -58.33 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | -2.79 | -76.58 | -206.49 | 4.76 | -20.27 | -53.2 | -1.02 | 61.8 | 63.44 | -3.81 | 10.35 | -2141.18 | 0.10 | 4.59 | 9.81 |
| 23Q1 (14) | 20.15 | -14.62 | 66.67 | 39.98 | 5.77 | 9.03 | 1.73 | 46.61 | 268.09 | 4.75 | 47.52 | 63.23 | 84.86 | 19.22 | 33.28 | -0.87 | 69.69 | -176.99 | 29.13 | 15.09 | -8.05 | 9.51 | 7.13 | -25.71 | 27.39 | -15.7 | -23.21 | 26.85 | 1.7 | 3.23 | 18.6 | 4.09 | 7.64 | 0.06 | 0.0 | -50.0 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | -1.58 | -122.54 | -319.44 | 5.97 | -12.72 | -27.81 | -2.67 | 17.59 | -164.36 | -4.25 | -7.59 | -1365.52 | 0.09 | 1.75 | 0.04 |
| 22Q4 (13) | 23.6 | -18.06 | 77.31 | 37.8 | -15.06 | 29.99 | 1.18 | 0.0 | 280.65 | 3.22 | -6.4 | -43.01 | 71.18 | -2.14 | 6.94 | -2.87 | -431.48 | -7075.0 | 25.31 | 112.51 | -15.66 | 8.88 | 109.07 | -28.24 | 32.49 | -10.42 | 2.85 | 26.4 | -2.11 | 0.53 | 17.87 | -4.28 | -0.39 | 0.06 | -50.0 | 20.0 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | -0.71 | -134.3 | -69.05 | 6.84 | -28.97 | -4.07 | -3.24 | -85.14 | -414.29 | -3.95 | -1334.38 | -276.19 | 0.09 | -0.66 | 1.04 |
| 22Q3 (12) | 28.8 | 101.68 | 227.65 | 44.5 | -0.93 | 52.76 | 1.18 | 87.3 | 637.5 | 3.44 | -57.05 | -36.41 | 72.74 | -6.06 | 30.15 | -0.54 | -128.42 | -640.0 | 11.91 | -45.44 | -39.27 | 4.25 | -48.72 | -50.94 | 36.27 | -11.94 | 10.85 | 26.97 | 7.58 | 1.16 | 18.67 | -10.58 | 9.25 | 0.12 | 0.0 | 100.0 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | 2.07 | -20.99 | 2170.0 | 9.63 | -5.31 | 29.26 | -1.75 | 37.28 | -197.77 | 0.32 | 288.24 | -81.07 | 0.09 | 3.86 | -2.27 |
| 22Q2 (11) | 14.28 | 18.11 | 106.96 | 44.92 | 22.5 | 120.41 | 0.63 | 34.04 | 0 | 8.01 | 175.26 | 48.06 | 77.43 | 21.61 | 26.33 | 1.9 | 68.14 | 71.17 | 21.83 | -31.09 | -20.24 | 8.28 | -35.31 | -37.61 | 41.19 | 15.48 | 57.7 | 25.07 | -3.61 | -8.34 | 20.88 | 20.83 | 21.04 | 0.12 | 0.0 | 100.0 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | -61.86 | 2.62 | 263.89 | 166.5 | 10.17 | 22.97 | 38.37 | -2.79 | -176.24 | -174.6 | -0.17 | 41.38 | 15.0 | 0.09 | -4.71 | -8.63 |
| 22Q1 (10) | 12.09 | -9.17 | 66.53 | 36.67 | 26.1 | 78.44 | 0.47 | 51.61 | -53.0 | 2.91 | -48.5 | -48.5 | 63.67 | -4.34 | 8.32 | 1.13 | 2925.0 | -25.66 | 31.68 | 5.56 | 48.25 | 12.80 | 3.48 | -0.85 | 35.67 | 12.92 | 53.29 | 26.01 | -0.95 | -0.12 | 17.28 | -3.68 | -11.38 | 0.12 | 140.0 | 71.43 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | -61.86 | 0.72 | 271.43 | 114.12 | 8.27 | 15.99 | 33.82 | -1.01 | -60.32 | -1022.22 | -0.29 | 72.38 | 94.41 | 0.09 | 2.77 | 8.24 |
| 21Q4 (9) | 13.31 | 51.42 | -2.13 | 29.08 | -0.17 | 36.59 | 0.31 | 93.75 | -80.0 | 5.65 | 4.44 | 2.17 | 66.56 | 19.09 | 31.7 | -0.04 | -140.0 | -110.26 | 30.01 | 53.03 | 47.83 | 12.37 | 42.93 | -17.34 | 31.59 | -3.45 | 51.88 | 26.26 | -1.5 | 0.5 | 17.94 | 4.97 | -4.32 | 0.05 | -16.67 | -37.5 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 2.3 | 0.0 | -61.86 | -0.42 | -320.0 | 93.66 | 7.13 | -4.3 | 53.0 | -0.63 | -135.2 | -137.28 | -1.05 | -162.13 | 78.7 | 0.09 | -3.91 | -1.03 |
| 21Q3 (8) | 8.79 | 27.39 | -60.86 | 29.13 | 42.93 | -17.13 | 0.16 | 0 | -89.68 | 5.41 | 0.0 | 26.4 | 55.89 | -8.81 | 57.17 | 0.1 | -90.99 | 110.2 | 19.61 | -28.35 | -3.45 | 8.66 | -34.78 | -49.75 | 32.72 | 25.27 | 47.72 | 26.66 | -2.52 | 8.95 | 17.09 | -0.93 | 66.73 | 0.06 | 0.0 | 0.0 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 2.3 | -61.86 | -61.86 | -0.1 | 97.46 | 98.6 | 7.45 | 1.36 | 79.95 | 1.79 | -52.14 | 247.93 | 1.69 | 945.0 | 120.22 | 0.09 | -2.9 | 6.6 |
| 21Q2 (7) | 6.9 | -4.96 | -67.56 | 20.38 | -0.83 | -44.47 | 0 | -100.0 | -100.0 | 5.41 | -4.25 | 0 | 61.29 | 4.27 | 197.67 | 1.11 | -26.97 | 151.87 | 27.37 | 28.08 | 143.72 | 13.28 | 2.79 | 0 | 26.12 | 12.25 | 8.79 | 27.35 | 5.03 | 9.97 | 17.25 | -11.54 | 1050.0 | 0.06 | -14.29 | -25.0 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | -3.94 | 22.75 | 35.41 | 7.35 | 18.93 | 41.89 | 3.74 | 4255.56 | 149.41 | -0.2 | 96.15 | 98.54 | 0.10 | 12.89 | 44.88 |
| 21Q1 (6) | 7.26 | -46.62 | -66.4 | 20.55 | -3.48 | -51.53 | 1.0 | -35.48 | -91.11 | 5.65 | 2.17 | 0 | 58.78 | 16.3 | 103.32 | 1.52 | 289.74 | 210.14 | 21.37 | 5.27 | 17.68 | 12.91 | -13.73 | 0 | 23.27 | 11.88 | -15.54 | 26.04 | -0.34 | 55.56 | 19.5 | 4.0 | 1014.29 | 0.07 | -12.5 | -12.5 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | -5.1 | 22.96 | -31.11 | 6.18 | 32.62 | -16.37 | -0.09 | -105.33 | 99.06 | -5.19 | -5.27 | 61.5 | 0.09 | -6.03 | 40.43 |
| 20Q4 (5) | 13.6 | -39.45 | -51.99 | 21.29 | -39.43 | -48.94 | 1.55 | 0.0 | -55.71 | 5.53 | 29.21 | 237.2 | 50.54 | 42.13 | 53.94 | 0.39 | 139.8 | 109.95 | 20.3 | -0.05 | 5.18 | 14.97 | -13.1 | 0 | 20.8 | -6.09 | -18.56 | 26.13 | 6.78 | 46.63 | 18.75 | 82.93 | 70.45 | 0.08 | 33.33 | -20.0 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | -6.62 | 7.41 | -165.86 | 4.66 | 12.56 | -46.99 | 1.69 | 239.67 | 137.06 | -4.93 | 41.03 | 30.07 | 0.09 | 3.49 | 24.23 |
| 20Q3 (4) | 22.46 | 5.59 | 0.0 | 35.15 | -4.22 | 0.0 | 1.55 | -86.22 | 0.0 | 4.28 | 0 | 0.0 | 35.56 | 72.71 | 0.0 | -0.98 | 54.21 | 0.0 | 20.31 | 80.85 | 0.0 | 17.23 | 0 | 0.0 | 22.15 | -7.75 | 0.0 | 24.47 | -1.61 | 0.0 | 10.25 | 583.33 | 0.0 | 0.06 | -25.0 | 0.0 | 91.45 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | -7.15 | -17.21 | 0.0 | 4.14 | -20.08 | 0.0 | -1.21 | 84.02 | 0.0 | -8.36 | 38.84 | 0.0 | 0.09 | 31.97 | 0.0 |
