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) | 1.66 | -9.78 | 7.02 | 6.53 | 0 | 0 | 0 | 0 | 10.53 | -25.42 | 0.27 | -27.03 | 0.85 | 18.06 | 8.07 | 58.3 | 9.74 | -7.59 | 2.66 | -4.66 | 3.19 | 390.77 | 0.08 | -11.11 | 16.04 | 0.0 | 1.37 | 0.0 | 0 | 0 | -6.39 | 0 | -5.02 | 0 | 0.71 | -22.83 | -5.68 | 0 | 0.05 | 74.57 |
| 2022 (9) | 1.84 | -55.77 | 6.59 | -38.7 | 0.16 | 0.0 | 0 | 0 | 14.12 | 23.86 | 0.37 | 270.0 | 0.72 | -1.37 | 5.10 | -20.37 | 10.54 | -12.89 | 2.79 | -17.46 | 0.65 | -87.25 | 0.09 | -25.0 | 16.04 | 0.0 | 1.37 | 0.0 | 0 | 0 | -6.66 | 0 | -5.29 | 0 | 0.92 | -17.12 | -5.74 | 0 | 0.03 | -1.39 |
| 2021 (8) | 4.16 | -42.46 | 10.75 | 177.78 | 0.16 | 0.0 | 0 | 0 | 11.4 | 18.5 | 0.1 | -76.19 | 0.73 | 4.29 | 6.40 | -12.0 | 12.1 | 83.33 | 3.38 | 34.13 | 5.1 | -24.33 | 0.12 | 71.43 | 16.04 | 0.0 | 1.37 | 0.0 | 0 | 0 | -7.03 | 0 | -5.66 | 0 | 1.11 | -35.84 | -5.92 | 0 | 0.03 | 21.89 |
| 2020 (7) | 7.23 | 68.93 | 3.87 | -5.38 | 0.16 | 0.0 | 0 | 0 | 9.62 | -4.75 | 0.42 | -16.0 | 0.7 | 1.45 | 7.28 | 6.51 | 6.6 | -7.43 | 2.52 | 8.15 | 6.74 | 19.93 | 0.07 | 16.67 | 16.04 | 0.0 | 1.37 | 0.0 | 0 | 0 | -7.12 | 0 | -5.75 | 0 | 1.73 | 21.83 | -5.39 | 0 | 0.02 | 29.75 |
| 2019 (6) | 4.28 | 18.89 | 4.09 | 17.53 | 0.16 | 0.0 | 0 | 0 | 10.1 | 9.66 | 0.5 | 28.21 | 0.69 | -19.77 | 6.83 | -26.84 | 7.13 | -9.86 | 2.33 | -37.37 | 5.62 | -2.6 | 0.06 | -14.29 | 16.04 | 0.0 | 1.37 | 0.0 | 0 | 0 | -7.49 | 0 | -6.12 | 0 | 1.42 | 132.79 | -6.07 | 0 | 0.02 | -39.19 |
| 2018 (5) | 3.6 | 80.9 | 3.48 | -16.95 | 0.16 | -87.69 | 0 | 0 | 9.21 | 53.76 | 0.39 | 0 | 0.86 | 26.47 | 9.34 | -17.75 | 7.91 | 3.53 | 3.72 | -2.62 | 5.77 | 30.25 | 0.07 | -88.89 | 16.04 | 0.0 | 1.37 | 0.0 | 0 | 0 | -7.99 | 0 | -6.62 | 0 | 0.61 | 8.93 | -7.38 | 0 | 0.03 | 2.26 |
| 2017 (4) | 1.99 | -27.37 | 4.19 | 6.08 | 1.3 | 712.5 | 0 | 0 | 5.99 | 3.81 | -0.94 | 0 | 0.68 | 15.25 | 11.35 | 11.02 | 7.64 | -4.74 | 3.82 | 302.11 | 4.43 | -3.28 | 0.63 | -8.7 | 16.04 | 0.0 | 1.37 | 0.0 | 0 | 0 | -8.39 | 0 | -7.02 | 0 | 0.56 | -9.68 | -7.83 | 0 | 0.03 | -15.64 |
| 2016 (3) | 2.74 | 4.58 | 3.95 | 8.52 | 0.16 | -91.06 | 0 | 0 | 5.77 | -0.86 | -0.4 | 0 | 0.59 | -3.28 | 10.23 | -2.44 | 8.02 | -0.12 | 0.95 | 0.0 | 4.58 | -3.38 | 0.69 | 666.67 | 16.04 | 0.0 | 1.37 | 0.0 | 0 | 0 | -7.46 | 0 | -6.09 | 0 | 0.62 | -12.68 | -6.84 | 0 | 0.03 | -13.27 |
| 2015 (2) | 2.62 | 35.05 | 3.64 | 38.4 | 1.79 | 50.42 | 0 | 0 | 5.82 | -1.02 | -0.53 | 0 | 0.61 | 1.67 | 10.48 | 2.71 | 8.03 | -10.88 | 0.95 | 43.94 | 4.74 | -3.07 | 0.09 | -10.0 | 16.04 | 0.0 | 1.37 | 0.0 | 0 | 0 | -7.07 | 0 | -5.7 | 0 | 0.71 | -5.33 | -6.36 | 0 | 0.04 | -10.19 |
| 2014 (1) | 1.94 | 148.72 | 2.63 | -30.05 | 1.19 | 88.89 | 0 | 0 | 5.88 | -23.24 | -0.58 | 0 | 0.6 | -20.0 | 10.20 | 4.22 | 9.01 | -2.7 | 0.66 | 46.67 | 4.89 | 82.46 | 0.1 | 0.0 | 16.04 | 0.0 | 1.37 | 0.0 | 0 | 0 | -6.54 | 0 | -5.17 | 0 | 0.75 | 13.64 | -5.79 | 0 | 0.04 | -7.27 |
| 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) | 3.24 | -16.28 | 58.05 | 5.95 | -14.39 | -39.16 | 0.05 | 0 | 0 | 0 | 0 | 0 | 2.5 | -26.47 | 7.76 | 0.13 | -82.67 | -71.11 | 0.8 | -31.62 | 23.08 | 7.28 | -32.74 | 29.68 | 9.44 | -2.78 | -9.06 | 2.64 | -0.38 | -2.22 | 4.14 | -1.19 | 0 | 0.08 | 0.0 | -11.11 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -5.12 | 2.29 | 14.95 | -3.74 | 3.36 | 19.57 | 0.82 | -5.75 | -11.83 | -4.3 | 1.6 | 15.52 | 0.06 | 6.94 | 38.7 |
| 24Q2 (19) | 3.87 | 90.64 | 24.44 | 6.95 | 16.81 | -38.77 | 0 | 0 | 0 | 0 | 0 | 0 | 3.4 | 36.0 | 18.88 | 0.75 | 87.5 | 226.09 | 1.17 | 18.18 | 56.0 | 10.82 | 12.28 | 94.68 | 9.71 | -0.51 | -2.71 | 2.65 | 0.0 | -2.21 | 4.19 | 0.0 | 0 | 0.08 | 0.0 | -11.11 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -5.24 | 12.52 | 19.01 | -3.87 | 16.23 | 24.12 | 0.87 | 7.41 | 3.57 | -4.37 | 15.64 | 22.38 | 0.05 | 4.77 | 36.51 |
| 24Q1 (18) | 2.03 | 22.29 | -35.56 | 5.95 | -15.24 | -49.32 | 0 | 0 | 0 | 0 | 0 | 0 | 2.5 | -3.47 | -9.42 | 0.4 | 208.11 | 1433.33 | 0.99 | 16.47 | 73.68 | 9.64 | 19.42 | 131.86 | 9.76 | 0.21 | -6.06 | 2.65 | -0.38 | -2.21 | 4.19 | 31.35 | 0 | 0.08 | 0.0 | -11.11 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -5.99 | 6.26 | 10.6 | -4.62 | 7.97 | 13.32 | 0.81 | 14.08 | -11.96 | -5.18 | 8.8 | 10.38 | 0.05 | 5.25 | 56.55 |
| 23Q4 (17) | 1.66 | -19.02 | -9.78 | 7.02 | -28.22 | 6.53 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.59 | 11.64 | -28.85 | -0.37 | -182.22 | 68.1 | 0.85 | 30.77 | 18.06 | 8.07 | 43.81 | 58.42 | 9.74 | -6.17 | -7.59 | 2.66 | -1.48 | -4.66 | 3.19 | 0 | 390.77 | 0.08 | -11.11 | -11.11 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -6.39 | -6.15 | 4.05 | -5.02 | -7.96 | 5.1 | 0.71 | -23.66 | -22.83 | -5.68 | -11.59 | 1.05 | 0.05 | 17.62 | 74.57 |
| 23Q3 (16) | 2.05 | -34.08 | -0.49 | 9.78 | -13.83 | 88.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.32 | -18.88 | -45.15 | 0.45 | 95.65 | -57.14 | 0.65 | -13.33 | -22.62 | 5.61 | 0.96 | -10.46 | 10.38 | 4.01 | -10.52 | 2.7 | -0.37 | -7.53 | 0 | 0 | -100.0 | 0.09 | 0.0 | 12.5 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -6.02 | 6.96 | -9.65 | -4.65 | 8.82 | -12.86 | 0.93 | 10.71 | 0.0 | -5.09 | 9.59 | -11.62 | 0.04 | 5.25 | 29.5 |
| 23Q2 (15) | 3.11 | -1.27 | 0.32 | 11.35 | -3.32 | 80.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.86 | 3.62 | -7.14 | 0.23 | 866.67 | -32.35 | 0.75 | 31.58 | -5.06 | 5.56 | 33.72 | -14.0 | 9.98 | -3.95 | -16.49 | 2.71 | 0.0 | -3.56 | 0 | 0 | -100.0 | 0.09 | 0.0 | -10.0 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -6.47 | 3.43 | 1.07 | -5.1 | 4.32 | 1.35 | 0.84 | -8.7 | -9.68 | -5.63 | 2.6 | -0.36 | 0.04 | 20.16 | 42.62 |
| 23Q1 (14) | 3.15 | 71.2 | 50.0 | 11.74 | 78.15 | 8.3 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.76 | -24.18 | -13.21 | -0.03 | 97.41 | -120.0 | 0.57 | -20.83 | -40.62 | 4.16 | -18.41 | -47.25 | 10.39 | -1.42 | -14.63 | 2.71 | -2.87 | -19.58 | 0 | -100.0 | -100.0 | 0.09 | 0.0 | -18.18 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -6.7 | -0.6 | 2.62 | -5.33 | -0.76 | 3.27 | 0.92 | 0.0 | -12.38 | -5.78 | -0.7 | 0.86 | 0.03 | 17.36 | 20.13 |
| 22Q4 (13) | 1.84 | -10.68 | -55.77 | 6.59 | 26.73 | -38.7 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.64 | -13.95 | 25.09 | -1.16 | -210.48 | -11500.0 | 0.72 | -14.29 | -1.37 | 5.10 | -18.71 | -20.43 | 10.54 | -9.14 | -12.89 | 2.79 | -4.45 | -17.46 | 0.65 | -82.53 | -87.25 | 0.09 | 12.5 | -25.0 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -6.66 | -21.31 | 5.26 | -5.29 | -28.4 | 6.54 | 0.92 | -1.08 | -17.12 | -5.74 | -25.88 | 3.04 | 0.03 | -12.75 | -1.39 |
| 22Q3 (12) | 2.06 | -33.55 | -36.62 | 5.2 | -17.46 | -23.64 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 4.23 | 37.34 | 38.69 | 1.05 | 208.82 | 2725.0 | 0.84 | 6.33 | -17.65 | 6.27 | -3.03 | -33.38 | 11.6 | -2.93 | 31.22 | 2.92 | 3.91 | 13.18 | 3.72 | -12.68 | -33.57 | 0.08 | -20.0 | -42.86 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -5.49 | 16.06 | 21.79 | -4.12 | 20.31 | 27.08 | 0.93 | 0.0 | -14.68 | -4.56 | 18.72 | 23.1 | 0.03 | 15.92 | 13.02 |
| 22Q2 (11) | 3.1 | 47.62 | -8.55 | 6.3 | -41.88 | 96.88 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.08 | -3.14 | 1.32 | 0.34 | 126.67 | 236.0 | 0.79 | -17.71 | 23.44 | 6.46 | -17.98 | 1.11 | 11.95 | -1.81 | 83.0 | 2.81 | -16.62 | 8.91 | 4.26 | -9.94 | -35.84 | 0.1 | -9.09 | -33.33 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -6.54 | 4.94 | 6.17 | -5.17 | 6.17 | 7.68 | 0.93 | -11.43 | -23.14 | -5.61 | 3.77 | 2.6 | 0.03 | 1.2 | 4.79 |
| 22Q1 (10) | 2.1 | -49.52 | -48.02 | 10.84 | 0.84 | 212.39 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.18 | 9.28 | 32.5 | 0.15 | 1600.0 | -62.5 | 0.96 | 31.51 | 57.38 | 7.88 | 23.09 | 23.91 | 12.17 | 0.58 | 76.89 | 3.37 | -0.3 | 30.12 | 4.73 | -7.25 | -18.59 | 0.11 | -8.33 | 37.5 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -6.88 | 2.13 | -2.38 | -5.51 | 2.65 | -2.99 | 1.05 | -5.41 | -23.36 | -5.83 | 1.52 | -8.97 | 0.03 | -3.66 | -4.65 |
| 21Q4 (9) | 4.16 | 28.0 | -42.46 | 10.75 | 57.86 | 177.78 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 2.91 | -4.59 | 23.83 | -0.01 | 75.0 | 0.0 | 0.73 | -28.43 | 4.29 | 6.40 | -31.95 | -11.91 | 12.1 | 36.88 | 83.33 | 3.38 | 31.01 | 34.13 | 5.1 | -8.93 | -24.33 | 0.12 | -14.29 | 71.43 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -7.03 | -0.14 | 1.26 | -5.66 | -0.18 | 1.57 | 1.11 | 1.83 | -35.84 | -5.92 | 0.17 | -9.83 | 0.03 | 0.0 | 21.89 |
| 21Q3 (8) | 3.25 | -4.13 | -35.13 | 6.81 | 112.81 | 79.68 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.05 | 0.33 | 37.39 | -0.04 | 84.0 | -119.05 | 1.02 | 59.38 | 161.54 | 9.41 | 47.17 | 133.07 | 8.84 | 35.38 | 30.77 | 2.58 | 0.0 | 16.22 | 5.6 | -15.66 | 1.82 | 0.14 | -6.67 | 133.33 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -7.02 | -0.72 | 1.27 | -5.65 | -0.89 | 1.57 | 1.09 | -9.92 | -44.1 | -5.93 | -2.95 | -14.92 | 0.03 | 7.48 | 24.12 |
| 21Q2 (7) | 3.39 | -16.09 | -36.04 | 3.2 | -7.78 | -32.91 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.04 | 26.67 | 16.03 | -0.25 | -162.5 | -257.14 | 0.64 | 4.92 | 8.47 | 6.39 | 0.52 | 0 | 6.53 | -5.09 | -7.24 | 2.58 | -0.39 | 33.68 | 6.64 | 14.29 | 19.86 | 0.15 | 87.5 | 150.0 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -6.97 | -3.72 | 4.26 | -5.6 | -4.67 | 5.25 | 1.21 | -11.68 | -21.43 | -5.76 | -7.66 | -0.35 | 0.03 | -7.92 | 32.68 |
| 21Q1 (6) | 4.04 | -44.12 | -14.41 | 3.47 | -10.34 | -5.45 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 2.4 | 2.13 | -1.64 | 0.4 | 4100.0 | 42.86 | 0.61 | -12.86 | -14.08 | 6.36 | -12.49 | 0 | 6.88 | 4.24 | -2.69 | 2.59 | 2.78 | 7.02 | 5.81 | -13.8 | 4.12 | 0.08 | 14.29 | 33.33 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -6.72 | 5.62 | 6.8 | -5.35 | 6.96 | 8.39 | 1.37 | -20.81 | 7.03 | -5.35 | 0.74 | 9.78 | 0.03 | 23.16 | 54.47 |
| 20Q4 (5) | 7.23 | 44.31 | 68.93 | 3.87 | 2.11 | -5.38 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 2.35 | 5.86 | -1.26 | -0.01 | -104.76 | -120.0 | 0.7 | 79.49 | 1.45 | 7.27 | 80.05 | 0 | 6.6 | -2.37 | -7.43 | 2.52 | 13.51 | 8.15 | 6.74 | 22.55 | 19.93 | 0.07 | 16.67 | 16.67 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0 | -7.12 | -0.14 | 4.94 | -5.75 | -0.17 | 6.05 | 1.73 | -11.28 | 21.83 | -5.39 | -4.46 | 11.2 | 0.02 | 1.83 | 29.75 |
| 20Q3 (4) | 5.01 | -5.47 | 0.0 | 3.79 | -20.55 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.22 | -15.27 | 0.0 | 0.21 | 400.0 | 0.0 | 0.39 | -33.9 | 0.0 | 4.04 | 0 | 0.0 | 6.76 | -3.98 | 0.0 | 2.22 | 15.03 | 0.0 | 5.5 | -0.72 | 0.0 | 0.06 | 0.0 | 0.0 | 16.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | -7.11 | 2.34 | 0.0 | -5.74 | 2.88 | 0.0 | 1.95 | 26.62 | 0.0 | -5.16 | 10.1 | 0.0 | 0.02 | 14.89 | 0.0 |
