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) | 5.6 | 25.28 | 10.4 | -20.06 | 0 | 0 | 0 | 0 | 12.04 | -38.48 | 0.24 | 0 | 1.42 | 3.65 | 11.79 | 68.47 | 1.67 | -45.42 | 1.87 | -3.11 | 5.5 | -48.55 | 0 | 0 | 35.86 | 0.0 | 0 | 0 | 2.59 | 0.0 | -3.57 | 0 | -0.98 | 0 | -4.09 | 0 | -7.66 | 0 | 0.00 | 0 |
| 2022 (9) | 4.47 | -35.96 | 13.01 | 53.96 | 0.06 | 0 | 0 | 0 | 19.57 | -20.74 | -4.43 | 0 | 1.37 | -36.28 | 7.00 | -19.61 | 3.06 | 9.68 | 1.93 | -2.03 | 10.69 | -17.64 | 0 | 0 | 35.86 | 0.0 | 0 | 0 | 2.59 | -37.44 | -3.81 | 0 | -1.22 | 0 | -3.6 | 0 | -7.41 | 0 | 0.00 | 0 |
| 2021 (8) | 6.98 | 74.06 | 8.45 | -8.35 | 0 | 0 | 0 | 0 | 24.69 | 38.4 | 6.38 | 0 | 2.15 | 0.94 | 8.71 | -27.07 | 2.79 | 17.23 | 1.97 | -63.31 | 12.98 | -0.15 | 0 | 0 | 35.86 | 0.0 | 0 | 0 | 4.14 | 0.0 | -0.15 | 0 | 3.99 | 0 | -2.37 | 0 | -2.52 | 0 | 0.00 | 0 |
| 2020 (7) | 4.01 | -12.45 | 9.22 | -20.93 | 0.86 | 473.33 | 0 | 0 | 17.84 | -42.86 | -1.84 | 0 | 2.13 | -4.91 | 11.94 | 66.41 | 2.38 | -13.77 | 5.37 | -1.1 | 13.0 | 17.12 | 0 | 0 | 35.86 | 0.0 | 0 | 0 | 4.14 | 0.0 | -6.5 | 0 | -2.36 | 0 | -2.71 | 0 | -9.21 | 0 | 0.05 | 5.43 |
| 2019 (6) | 4.58 | 107.24 | 11.66 | -19.42 | 0.15 | -90.68 | 0 | 0 | 31.22 | -11.28 | -0.85 | 0 | 2.24 | -50.0 | 7.17 | -43.64 | 2.76 | -49.45 | 5.43 | -0.91 | 11.1 | -9.24 | 0 | 0 | 35.86 | 0.0 | 0 | 0 | 4.14 | 0.0 | -5.3 | 0 | -1.16 | 0 | -2.54 | 0 | -7.84 | 0 | 0.05 | 2.54 |
| 2018 (5) | 2.21 | -52.78 | 14.47 | 11.57 | 1.61 | 93.98 | 0 | 0 | 35.19 | 3.32 | -3.75 | 0 | 4.48 | -15.63 | 12.73 | -18.34 | 5.46 | 50.83 | 5.48 | -1.08 | 12.23 | -18.74 | 0 | 0 | 35.86 | 0.0 | 0 | 0 | 4.14 | -28.12 | -4.44 | 0 | -0.3 | 0 | -2.6 | 0 | -7.04 | 0 | 0.05 | 15.28 |
| 2017 (4) | 4.68 | -27.44 | 12.97 | 56.45 | 0.83 | -13.54 | 0 | 0 | 34.06 | 15.58 | 0.95 | 0 | 5.31 | 32.09 | 15.59 | 14.29 | 3.62 | -27.74 | 5.54 | -0.89 | 15.05 | 1.69 | 0 | 0 | 35.86 | 0.0 | 0 | 0 | 5.76 | -12.86 | -1.33 | 0 | 4.43 | 27.3 | -3.09 | 0 | -4.42 | 0 | 0.04 | -8.72 |
| 2016 (3) | 6.45 | -9.03 | 8.29 | 6.56 | 0.96 | -67.35 | 0 | 0 | 29.47 | -24.92 | -4.38 | 0 | 4.02 | 16.18 | 13.64 | 54.74 | 5.01 | 62.66 | 5.59 | -1.24 | 14.8 | 11.03 | 0 | 0 | 35.86 | 0.0 | 1.26 | 21.15 | 6.61 | 78.65 | -4.39 | 0 | 3.48 | -55.84 | -3.98 | 0 | -8.37 | 0 | 0.04 | 1.12 |
| 2015 (2) | 7.09 | -38.08 | 7.78 | -37.96 | 2.94 | 0 | 0 | 0 | 39.25 | -3.52 | 2.27 | 28.98 | 3.46 | -9.19 | 8.82 | -5.88 | 3.08 | -8.61 | 5.66 | -1.05 | 13.33 | 6.13 | 0 | 0 | 35.86 | 0.0 | 1.04 | 20.93 | 3.7 | -19.57 | 3.14 | 46.73 | 7.88 | 3.68 | -7.75 | 0 | -4.61 | 0 | 0.04 | 23.49 |
| 2014 (1) | 11.45 | 60.59 | 12.54 | 10.29 | 0 | 0 | 0 | 0 | 40.68 | -0.51 | 1.76 | 0.0 | 3.81 | -32.92 | 9.37 | -32.58 | 3.37 | -13.59 | 5.72 | 2.33 | 12.56 | 0.4 | 0 | 0 | 35.86 | 0.0 | 0.86 | 26.47 | 4.6 | 1.32 | 2.14 | 13.83 | 7.6 | 7.04 | -1.18 | 0 | 0.96 | 0 | 0.04 | -2.72 |
| 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) | 2.3 | -64.45 | -62.78 | 15.37 | 18.32 | 42.05 | 0 | 0 | 0 | 0 | 0 | 0 | 2.83 | -8.71 | 3.28 | 0.59 | -48.7 | 20.41 | 0.91 | -3.19 | -5.21 | 6.48 | -3.81 | -24.25 | 1.26 | -22.22 | -33.33 | 1.84 | -0.54 | -2.65 | 2.5 | -44.44 | -56.22 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | 0.0 | 0.0 | -1.83 | 24.38 | 38.38 | 0.76 | 375.0 | 300.0 | -3.21 | -4.9 | 29.3 | -5.04 | 8.03 | 32.89 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.47 | -6.23 | 37.66 | 12.99 | 13.35 | 47.11 | 0 | 0 | 0 | 0 | 0 | 0 | 3.1 | -16.67 | 37.17 | 1.15 | 2775.0 | 161.36 | 0.94 | -40.51 | 0.0 | 6.74 | -44.09 | -10.25 | 1.62 | 6.58 | -26.36 | 1.85 | -0.54 | -2.63 | 4.5 | -5.86 | -43.89 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | 0.0 | 0.0 | -2.42 | 26.67 | 30.06 | 0.16 | 122.54 | 118.39 | -3.06 | 26.97 | 28.0 | -5.48 | 26.84 | 28.92 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.9 | 23.21 | 38.55 | 11.46 | 10.19 | 27.47 | 0 | 0 | 0 | 0 | 0 | 0 | 3.72 | -15.26 | 40.38 | 0.04 | 106.67 | 144.44 | 1.58 | 11.27 | 172.41 | 12.05 | 2.19 | 237.87 | 1.52 | -8.98 | -41.76 | 1.86 | -0.53 | -2.62 | 4.78 | -13.09 | -46.71 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | 0.0 | 0.0 | -3.3 | 7.56 | 15.38 | -0.71 | 27.55 | 45.8 | -4.19 | -2.44 | -27.74 | -7.49 | 2.22 | -4.32 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.6 | -9.39 | 25.28 | 10.4 | -3.88 | -20.06 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.39 | 60.22 | 22.97 | -0.6 | -222.45 | -433.33 | 1.42 | 47.92 | 3.65 | 11.79 | 37.84 | 68.56 | 1.67 | -11.64 | -45.42 | 1.87 | -1.06 | -3.11 | 5.5 | -3.68 | -48.55 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | 0.0 | 0.0 | -3.57 | -20.2 | 6.3 | -0.98 | -157.89 | 19.67 | -4.09 | 9.91 | -13.61 | -7.66 | -2.0 | -3.37 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.18 | 31.49 | 18.62 | 10.82 | 22.54 | -14.47 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.74 | 21.24 | -32.18 | 0.49 | 11.36 | 122.07 | 0.96 | 2.13 | -21.95 | 8.56 | 13.96 | 52.06 | 1.89 | -14.09 | -42.73 | 1.89 | -0.53 | -2.58 | 5.71 | -28.8 | -40.46 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | 0.0 | 0.0 | -2.97 | 14.16 | 26.3 | -0.38 | 56.32 | 73.79 | -4.54 | -6.82 | -22.04 | -7.51 | 2.59 | 3.1 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.7 | -5.62 | -0.84 | 8.83 | -1.78 | -27.21 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | -14.72 | -62.33 | 0.44 | 588.89 | 113.5 | 0.94 | 62.07 | -48.91 | 7.51 | 110.48 | -2.36 | 2.2 | -15.71 | -29.71 | 1.9 | -0.52 | -2.56 | 8.02 | -10.59 | -30.26 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | 0.0 | 0.0 | -3.46 | 11.28 | -90.11 | -0.87 | 33.59 | -212.99 | -4.25 | -29.57 | -32.4 | -7.71 | -7.38 | -53.28 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.98 | 11.41 | -38.97 | 8.99 | -30.9 | -13.97 | 0 | -100.0 | 0 | 0 | 0 | 0 | 2.65 | -25.77 | -55.61 | -0.09 | -150.0 | -110.47 | 0.58 | -57.66 | -71.14 | 3.57 | -49.02 | -57.55 | 2.61 | -14.71 | -14.98 | 1.91 | -1.04 | -3.05 | 8.97 | -16.09 | -14.33 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | 0.0 | -37.44 | -3.9 | -2.36 | -649.3 | -1.31 | -7.38 | -127.01 | -3.28 | 8.89 | -56.19 | -7.18 | 3.1 | -416.55 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.47 | -14.2 | -35.96 | 13.01 | 2.85 | 53.96 | 0.06 | -93.68 | 0 | 0 | 0 | 0 | 3.57 | -11.63 | -38.97 | 0.18 | 108.11 | -66.04 | 1.37 | 11.38 | -36.28 | 7.00 | 24.35 | -19.62 | 3.06 | -7.27 | 9.68 | 1.93 | -0.52 | -2.03 | 10.69 | 11.47 | -17.64 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | 0.0 | -37.44 | -3.81 | 5.46 | -2440.0 | -1.22 | 15.86 | -130.58 | -3.6 | 3.23 | -51.9 | -7.41 | 4.39 | -194.05 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.21 | 9.92 | 3.17 | 12.65 | 4.29 | 0.08 | 0.95 | 0 | 179.41 | 0 | 0 | 0 | 4.04 | -32.67 | -33.88 | -2.22 | 31.9 | -178.45 | 1.23 | -33.15 | -31.67 | 5.63 | -26.82 | -22.26 | 3.3 | 5.43 | 7.14 | 1.94 | -0.51 | -2.51 | 9.59 | -16.61 | -8.67 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | 0.0 | -37.44 | -4.03 | -121.43 | -484.06 | -1.45 | -288.31 | -142.03 | -3.72 | -15.89 | -45.88 | -7.75 | -54.08 | -139.2 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.74 | -41.91 | -35.25 | 12.13 | 16.08 | -6.4 | 0 | 0 | 0 | 0 | 0 | 0 | 6.0 | 0.5 | 0.17 | -3.26 | -479.07 | -318.79 | 1.84 | -8.46 | -1.08 | 7.69 | -8.5 | -7.03 | 3.13 | 1.95 | -5.15 | 1.95 | -1.02 | -63.55 | 11.5 | 9.84 | 6.09 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | -37.44 | -37.44 | -1.82 | -356.34 | 48.15 | 0.77 | -84.12 | 24.19 | -3.21 | -52.86 | -35.44 | -5.03 | -261.87 | 14.46 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 8.16 | 16.91 | 106.06 | 10.45 | 23.67 | -9.91 | 0 | 0 | 0 | 0 | 0 | 0 | 5.97 | 2.05 | -11.56 | 0.86 | 62.26 | -43.42 | 2.01 | -6.51 | -18.62 | 8.40 | -3.46 | -35.46 | 3.07 | 10.04 | 23.79 | 1.97 | 0.0 | -63.25 | 10.47 | -19.34 | -11.72 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 4.14 | 0.0 | 0.0 | 0.71 | 573.33 | 114.26 | 4.85 | 21.55 | 677.38 | -2.1 | 11.39 | 19.85 | -1.39 | 44.84 | 81.71 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 6.98 | 38.22 | 74.06 | 8.45 | -33.15 | -8.35 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.85 | -4.26 | -2.82 | 0.53 | -81.27 | -52.25 | 2.15 | 19.44 | 0.94 | 8.70 | 20.27 | -27.14 | 2.79 | -9.42 | 17.23 | 1.97 | -1.01 | -63.31 | 12.98 | 23.62 | -0.15 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 4.14 | 0.0 | 0.0 | -0.15 | 78.26 | 97.69 | 3.99 | 15.65 | 269.07 | -2.37 | 7.06 | 12.55 | -2.52 | 22.22 | 72.64 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 5.05 | -31.01 | 63.43 | 12.64 | -2.47 | 4.29 | 0.34 | 0 | -61.36 | 0 | 0 | 0 | 6.11 | 2.0 | 63.81 | 2.83 | 89.93 | 715.22 | 1.8 | -3.23 | 28.57 | 7.24 | -12.49 | -2.71 | 3.08 | -6.67 | -3.14 | 1.99 | -62.8 | -63.08 | 10.5 | -3.14 | -4.55 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 4.14 | 0.0 | 0.0 | -0.69 | 80.34 | 91.53 | 3.45 | 456.45 | 185.82 | -2.55 | -7.59 | -3.24 | -3.24 | 44.9 | 69.49 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 7.32 | 84.85 | 38.64 | 12.96 | 11.72 | -24.65 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.99 | -11.26 | 142.51 | 1.49 | -1.97 | 53.61 | 1.86 | -24.7 | 161.97 | 8.27 | -36.48 | 0 | 3.3 | 33.06 | -20.86 | 5.35 | -0.19 | -0.93 | 10.84 | -8.6 | 23.74 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 4.14 | 0.0 | 0.0 | -3.51 | 29.52 | 55.29 | 0.62 | 173.81 | 116.71 | -2.37 | 9.54 | 4.05 | -5.88 | 22.63 | 43.02 | 0.05 | -5.27 | -13.6 |
| 21Q1 (6) | 3.96 | -1.25 | 18.56 | 11.6 | 25.81 | -16.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.75 | 12.13 | 20.32 | 1.52 | 36.94 | 144.06 | 2.47 | 15.96 | 42.77 | 13.02 | 8.99 | 0 | 2.48 | 4.2 | -30.92 | 5.36 | -0.19 | -0.92 | 11.86 | -8.77 | 14.15 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 4.14 | 0.0 | 0.0 | -4.98 | 23.38 | 43.47 | -0.84 | 64.41 | 82.05 | -2.62 | 3.32 | 18.89 | -7.6 | 17.48 | 36.88 | 0.05 | -5.24 | -14.39 |
| 20Q4 (5) | 4.01 | 29.77 | -12.45 | 9.22 | -23.93 | -16.64 | 0.86 | -2.27 | 473.33 | 0 | 0 | 0 | 6.02 | 61.39 | -14.12 | 1.11 | 341.3 | 311.11 | 2.13 | 52.14 | -4.91 | 11.95 | 60.59 | 0 | 2.38 | -25.16 | -13.77 | 5.37 | -0.37 | -1.1 | 13.0 | 18.18 | 17.12 | 0 | 0 | 0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0 | 4.14 | 0.0 | 0.0 | -6.5 | 20.25 | -22.64 | -2.36 | 41.29 | -103.45 | -2.71 | -9.72 | -6.69 | -9.21 | 13.28 | -17.47 | 0.05 | -4.78 | 5.43 |
| 20Q3 (4) | 3.09 | -41.48 | 0.0 | 12.12 | -29.53 | 0.0 | 0.88 | -2.22 | 0.0 | 0 | 0 | 0.0 | 3.73 | 51.01 | 0.0 | -0.46 | -147.42 | 0.0 | 1.4 | 97.18 | 0.0 | 7.44 | 0 | 0.0 | 3.18 | -23.74 | 0.0 | 5.39 | -0.19 | 0.0 | 11.0 | 25.57 | 0.0 | 0 | 0 | 0.0 | 35.86 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.14 | 0.0 | 0.0 | -8.15 | -3.82 | 0.0 | -4.02 | -8.36 | 0.0 | -2.47 | 0.0 | 0.0 | -10.62 | -2.91 | 0.0 | 0.05 | 1.07 | 0.0 |
