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) | 9.92 | -12.21 | 9.55 | 855.0 | 0 | 0 | 0 | 0 | 63.81 | -7.63 | 8.52 | -31.68 | 10.78 | -1.1 | 16.89 | 7.07 | 19.22 | 6.31 | 4.01 | -3.61 | 10.14 | -22.0 | 0.07 | 0.0 | 14.49 | 0.84 | 10.66 | 13.89 | 0.14 | -36.36 | 22.54 | 7.8 | 33.34 | 9.35 | -0.15 | 0 | 22.39 | 7.8 | 0.05 | -13.04 |
| 2022 (9) | 11.3 | -41.15 | 1.0 | -85.71 | 5.0 | -37.5 | 0 | 0 | 69.08 | 14.6 | 12.47 | 84.19 | 10.9 | -2.42 | 15.78 | -14.85 | 18.08 | 25.29 | 4.16 | -1.89 | 13.0 | -43.48 | 0.07 | 0.0 | 14.37 | 0.7 | 9.36 | 7.09 | 0.22 | 0 | 20.91 | 63.87 | 30.49 | 41.88 | -0.14 | 0 | 20.77 | 65.63 | 0.05 | -9.66 |
| 2021 (8) | 19.2 | 168.91 | 7.0 | 100.0 | 8.0 | 0 | 0 | 0 | 60.28 | 16.89 | 6.77 | 32.23 | 11.17 | 17.21 | 18.53 | 0.27 | 14.43 | 2.12 | 4.24 | -5.57 | 23.0 | -25.81 | 0.07 | 0.0 | 14.27 | 1.13 | 8.74 | 6.46 | 0 | 0 | 12.76 | 16.0 | 21.49 | 11.81 | -0.22 | 0 | 12.54 | 12.67 | 0.06 | -9.24 |
| 2020 (7) | 7.14 | 0.99 | 3.5 | -47.76 | 0 | 0 | 0 | 0 | 51.57 | 5.94 | 5.12 | -4.66 | 9.53 | 13.45 | 18.48 | 7.09 | 14.13 | 3.21 | 4.49 | 245.38 | 31.0 | 142.19 | 0.07 | 0.0 | 14.11 | 0.07 | 8.21 | 6.9 | 0 | 0 | 11.0 | 34.64 | 19.22 | 21.34 | 0.13 | -55.17 | 11.13 | 31.56 | 0.07 | -4.28 |
| 2019 (6) | 7.07 | 67.14 | 6.7 | 28.85 | 0 | 0 | 0 | 0 | 48.68 | -5.16 | 5.37 | -22.62 | 8.4 | -19.15 | 17.26 | -14.75 | 13.69 | 6.37 | 1.3 | 150.0 | 12.8 | 1180.0 | 0.07 | 0.0 | 14.1 | 0.0 | 7.68 | 10.03 | 0 | 0 | 8.17 | -5.66 | 15.84 | 1.28 | 0.29 | 123.08 | 8.46 | -3.75 | 0.07 | 0.35 |
| 2018 (5) | 4.23 | 5.22 | 5.2 | 1200.0 | 0 | 0 | 0 | 0 | 51.33 | 13.44 | 6.94 | -5.32 | 10.39 | 23.99 | 20.24 | 9.3 | 12.87 | 49.13 | 0.52 | 0 | 1.0 | 0 | 0.07 | 0 | 14.1 | 0.0 | 6.98 | 11.68 | 0 | 0 | 8.66 | 11.6 | 15.64 | 11.63 | 0.13 | 1200.0 | 8.79 | 13.13 | 0.07 | 0 |
| 2017 (4) | 4.02 | 3.08 | 0.4 | -50.0 | 0 | 0 | 0 | 0 | 45.25 | 9.59 | 7.33 | 37.01 | 8.38 | 4.49 | 18.52 | -4.66 | 8.63 | 36.98 | 0 | 0 | 0 | 0 | 0 | 0 | 14.1 | 0.0 | 6.25 | 9.27 | 0 | 0 | 7.76 | 39.57 | 14.01 | 24.2 | 0.01 | 0.0 | 7.77 | 39.5 | 0.00 | 0 |
| 2016 (3) | 3.9 | -30.48 | 0.8 | -20.0 | 0 | 0 | 0 | 0 | 41.29 | 2.05 | 5.35 | -8.23 | 8.02 | 15.4 | 19.42 | 13.08 | 6.3 | -14.98 | 0 | 0 | 0 | 0 | 0 | 0 | 14.1 | 0.0 | 5.72 | 11.5 | 0 | 0 | 5.56 | -12.3 | 11.28 | -1.74 | 0.01 | 0.0 | 5.57 | -12.28 | 0.00 | 0 |
| 2015 (2) | 5.61 | 28.08 | 1.0 | 0.0 | 0 | 0 | 0 | 0 | 40.46 | -7.1 | 5.83 | -10.72 | 6.95 | -10.09 | 17.18 | -3.22 | 7.41 | -18.48 | 0 | 0 | 0 | 0 | 0 | 0 | 14.1 | 0.0 | 5.13 | 14.51 | 0 | 0 | 6.34 | -13.39 | 11.48 | -2.71 | 0.01 | 0.0 | 6.35 | -13.37 | 0.00 | 0 |
| 2014 (1) | 4.38 | -3.74 | 1.0 | -65.75 | 0 | 0 | 0 | 0 | 43.55 | 7.21 | 6.53 | 24.14 | 7.73 | -2.03 | 17.75 | -8.62 | 9.09 | 8.47 | 0 | 0 | 0 | 0 | 0 | 0 | 14.1 | 0.0 | 4.48 | 13.42 | 0 | 0 | 7.32 | 31.18 | 11.8 | 17.41 | 0.01 | 0.0 | 7.33 | 31.13 | 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) | 16.54 | -42.01 | 29.93 | 1.58 | -85.07 | -87.96 | 0 | 0 | 0 | 0 | 0 | 0 | 18.59 | 7.39 | 12.73 | 2.85 | 12.2 | -2.4 | 12.39 | 4.12 | 12.64 | 18.28 | 0.89 | 5.94 | 20.11 | -2.66 | 3.87 | 3.42 | -1.16 | -15.76 | 19.98 | 2.78 | 99.8 | 0.08 | 0.0 | 14.29 | 14.58 | 0.48 | 0.76 | 11.52 | 0.0 | 8.07 | 0.15 | 0.0 | 7.14 | 26.0 | 12.31 | 24.7 | 37.67 | 8.18 | 19.02 | 0.22 | 159.46 | 131.43 | 26.22 | 15.1 | 30.12 | 0.05 | 3.47 | 2.72 |
| 24Q2 (19) | 28.52 | 68.06 | 77.92 | 10.58 | -11.83 | 1.05 | 0 | 0 | 0 | 0 | 0 | 0 | 17.31 | 8.53 | 9.9 | 2.54 | -1.17 | 14.93 | 11.9 | 11.01 | 19.96 | 18.12 | 8.37 | 19.47 | 20.66 | 3.3 | 9.2 | 3.46 | -1.14 | -15.4 | 19.44 | 57.41 | 69.04 | 0.08 | 14.29 | 14.29 | 14.51 | 0.0 | 0.69 | 11.52 | 8.07 | 8.07 | 0.15 | 7.14 | 7.14 | 23.15 | 7.77 | 29.11 | 34.82 | 7.87 | 21.2 | -0.37 | -37.04 | -8.82 | 22.78 | 7.4 | 29.51 | 0.05 | -5.97 | -4.01 |
| 24Q1 (18) | 16.97 | 71.07 | 21.65 | 12.0 | 25.65 | 72.17 | 0 | 0 | 0 | 0 | 0 | 0 | 15.95 | 0.06 | 2.05 | 2.57 | 60.62 | 43.58 | 10.72 | -0.56 | 6.24 | 16.72 | -1.05 | 13.07 | 20.0 | 4.06 | 11.92 | 3.5 | -12.72 | -15.05 | 12.35 | 21.79 | -5.0 | 0.07 | 0.0 | 0.0 | 14.51 | 0.14 | 0.69 | 10.66 | 0.0 | 13.89 | 0.14 | 0.0 | -36.36 | 21.48 | -4.7 | -5.37 | 32.28 | -3.18 | 0.0 | -0.27 | -80.0 | -107.69 | 21.21 | -5.27 | -6.03 | 0.05 | 7.43 | 7.95 |
| 23Q4 (17) | 9.92 | -22.07 | -12.21 | 9.55 | -27.21 | 855.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.94 | -3.34 | 0.31 | 1.6 | -45.21 | -18.37 | 10.78 | -2.0 | -1.1 | 16.89 | -2.08 | 7.05 | 19.22 | -0.72 | 6.31 | 4.01 | -1.23 | -3.61 | 10.14 | 1.4 | -22.0 | 0.07 | 0.0 | 0.0 | 14.49 | 0.14 | 0.84 | 10.66 | 0.0 | 13.89 | 0.14 | 0.0 | -36.36 | 22.54 | 8.11 | 7.8 | 33.34 | 5.34 | 9.35 | -0.15 | 78.57 | -7.14 | 22.39 | 11.12 | 7.8 | 0.05 | -1.72 | -13.04 |
| 23Q3 (16) | 12.73 | -20.59 | 7.25 | 13.12 | 25.31 | 1540.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 16.49 | 4.7 | -9.15 | 2.92 | 32.13 | -16.33 | 11.0 | 10.89 | -10.13 | 17.25 | 13.77 | -3.39 | 19.36 | 2.33 | 16.07 | 4.06 | -0.73 | -3.1 | 10.0 | -13.04 | -42.86 | 0.07 | 0.0 | 0.0 | 14.47 | 0.42 | 0.7 | 10.66 | 0.0 | 13.89 | 0.14 | 0.0 | -36.36 | 20.85 | 16.29 | 13.19 | 31.65 | 10.16 | 13.0 | -0.7 | -105.88 | -218.18 | 20.15 | 14.55 | 10.71 | 0.05 | -3.31 | -10.83 |
| 23Q2 (15) | 16.03 | 14.91 | -4.75 | 10.47 | 50.22 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.75 | 0.77 | -15.23 | 2.21 | 23.46 | -43.19 | 9.92 | -1.68 | -22.68 | 15.16 | 2.57 | -22.26 | 18.92 | 5.88 | 20.43 | 4.09 | -0.73 | -2.15 | 11.5 | -11.54 | -48.89 | 0.07 | 0.0 | 0.0 | 14.41 | 0.0 | 0.7 | 10.66 | 13.89 | 13.89 | 0.14 | -36.36 | -36.36 | 17.93 | -21.01 | 20.09 | 28.73 | -11.0 | 17.22 | -0.34 | -161.54 | -78.95 | 17.59 | -22.06 | 19.34 | 0.05 | 5.75 | -12.31 |
| 23Q1 (14) | 13.95 | 23.45 | 13.14 | 6.97 | 597.0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 15.63 | -1.64 | -4.98 | 1.79 | -8.67 | -42.81 | 10.09 | -7.43 | -13.17 | 14.78 | -6.32 | -21.02 | 17.87 | -1.16 | 21.9 | 4.12 | -0.96 | -2.14 | 13.0 | 0.0 | -42.22 | 0.07 | 0.0 | 0.0 | 14.41 | 0.28 | 0.77 | 9.36 | 0.0 | 7.09 | 0.22 | 0.0 | 0 | 22.7 | 8.56 | 42.86 | 32.28 | 5.87 | 31.06 | -0.13 | 7.14 | 0.0 | 22.57 | 8.67 | 43.21 | 0.05 | -13.46 | -21.16 |
| 22Q4 (13) | 11.3 | -4.8 | -41.15 | 1.0 | 25.0 | -85.71 | 5.0 | 0.0 | -37.5 | 0 | 0 | 0 | 15.89 | -12.45 | 3.45 | 1.96 | -43.84 | -14.41 | 10.9 | -10.95 | -2.42 | 15.78 | -11.63 | -14.84 | 18.08 | 8.39 | 25.29 | 4.16 | -0.72 | -1.89 | 13.0 | -25.71 | -43.48 | 0.07 | 0.0 | 0.0 | 14.37 | 0.0 | 0.7 | 9.36 | 0.0 | 7.09 | 0.22 | 0.0 | 0 | 20.91 | 13.52 | 63.87 | 30.49 | 8.85 | 41.88 | -0.14 | 36.36 | 36.36 | 20.77 | 14.12 | 65.63 | 0.05 | 0.77 | -9.66 |
| 22Q3 (12) | 11.87 | -29.47 | 28.88 | 0.8 | 0 | -80.0 | 5.0 | -37.5 | -37.5 | 0 | 0 | 0 | 18.15 | -2.31 | 17.93 | 3.49 | -10.28 | 116.77 | 12.24 | -4.6 | 8.51 | 17.86 | -8.44 | -7.88 | 16.68 | 6.17 | 23.1 | 4.19 | 0.24 | -7.51 | 17.5 | -22.22 | -23.91 | 0.07 | 0.0 | 0.0 | 14.37 | 0.42 | 1.34 | 9.36 | 0.0 | 7.09 | 0.22 | 0.0 | 0 | 18.42 | 23.38 | 67.45 | 28.01 | 14.28 | 41.97 | -0.22 | -15.79 | 8.33 | 18.2 | 23.47 | 69.14 | 0.05 | -4.91 | -12.13 |
| 22Q2 (11) | 16.83 | 36.5 | 65.65 | 0 | 0 | -100.0 | 8.0 | 0.0 | 0 | 0 | 0 | 0 | 18.58 | 12.95 | 24.87 | 3.89 | 24.28 | 181.88 | 12.83 | 10.41 | 18.58 | 19.50 | 4.2 | 0.44 | 15.71 | 7.16 | 17.06 | 4.18 | -0.71 | -9.13 | 22.5 | 0.0 | -27.42 | 0.07 | 0.0 | 0.0 | 14.31 | 0.07 | 1.13 | 9.36 | 7.09 | 14.01 | 0.22 | 0 | 0 | 14.93 | -6.04 | 7.64 | 24.51 | -0.49 | 10.96 | -0.19 | -46.15 | -90.0 | 14.74 | -6.47 | 7.04 | 0.06 | -4.93 | -3.42 |
| 22Q1 (10) | 12.33 | -35.78 | 42.71 | 0 | -100.0 | -100.0 | 8.0 | 0.0 | 0 | 0 | 0 | 0 | 16.45 | 7.1 | 12.29 | 3.13 | 36.68 | 110.07 | 11.62 | 4.03 | 11.09 | 18.72 | 1.01 | -3.51 | 14.66 | 1.59 | 8.83 | 4.21 | -0.71 | -4.54 | 22.5 | -2.17 | -27.42 | 0.07 | 0.0 | 0.0 | 14.3 | 0.21 | 1.06 | 8.74 | 0.0 | 6.46 | 0 | 0 | 0 | 15.89 | 24.53 | 27.22 | 24.63 | 14.61 | 18.93 | -0.13 | 40.91 | -750.0 | 15.76 | 25.68 | 25.98 | 0.06 | -0.84 | -2.42 |
| 21Q4 (9) | 19.2 | 108.47 | 168.91 | 7.0 | 75.0 | 100.0 | 8.0 | 0.0 | 0 | 0 | 0 | 0 | 15.36 | -0.19 | 15.75 | 2.29 | 42.24 | 90.83 | 11.17 | -0.98 | 17.21 | 18.53 | -4.41 | 0.25 | 14.43 | 6.49 | 2.12 | 4.24 | -6.4 | -5.57 | 23.0 | 0.0 | -25.81 | 0.07 | 0.0 | 0.0 | 14.27 | 0.63 | 1.13 | 8.74 | 0.0 | 6.46 | 0 | 0 | 0 | 12.76 | 16.0 | 16.0 | 21.49 | 8.92 | 11.81 | -0.22 | 8.33 | -269.23 | 12.54 | 16.54 | 12.67 | 0.06 | -1.98 | -9.24 |
| 21Q3 (8) | 9.21 | -9.35 | 50.0 | 4.0 | 100.0 | -66.39 | 8.0 | 0 | 0 | 0 | 0 | 0 | 15.39 | 3.43 | 19.12 | 1.61 | 16.67 | 25.78 | 11.28 | 4.25 | 17.62 | 19.38 | -0.17 | 2.1 | 13.55 | 0.97 | -0.51 | 4.53 | -1.52 | 274.38 | 23.0 | -25.81 | 29.21 | 0.07 | 0.0 | 0.0 | 14.18 | 0.21 | 0.5 | 8.74 | 6.46 | 6.46 | 0 | 0 | 0 | 11.0 | -20.69 | 13.17 | 19.73 | -10.68 | 10.04 | -0.24 | -140.0 | -700.0 | 10.76 | -21.86 | 10.25 | 0.06 | 4.51 | -7.16 |
| 21Q2 (7) | 10.16 | 17.59 | -5.14 | 2.0 | -42.86 | -84.5 | 0 | 0 | 0 | 0 | 0 | 0 | 14.88 | 1.57 | 13.76 | 1.38 | -7.38 | 2.22 | 10.82 | 3.44 | 11.89 | 19.42 | 0.1 | 0 | 13.42 | -0.37 | 0.0 | 4.6 | 4.31 | 286.55 | 31.0 | 0.0 | 142.19 | 0.07 | 0.0 | 0.0 | 14.15 | 0.0 | 0.35 | 8.21 | 0.0 | 0.0 | 0 | 0 | 0 | 13.87 | 11.05 | 64.34 | 22.09 | 6.66 | 32.59 | -0.1 | -600.0 | -162.5 | 13.77 | 10.07 | 60.12 | 0.06 | -3.94 | -15.44 |
| 21Q1 (6) | 8.64 | 21.01 | 43.76 | 3.5 | 0.0 | -63.16 | 0 | 0 | 0 | 0 | 0 | 0 | 14.65 | 10.4 | 19.2 | 1.49 | 24.17 | 14.62 | 10.46 | 9.76 | 20.65 | 19.40 | 4.95 | 0 | 13.47 | -4.67 | 2.59 | 4.41 | -1.78 | 255.65 | 31.0 | 0.0 | 142.19 | 0.07 | 0.0 | 0.0 | 14.15 | 0.28 | 0.35 | 8.21 | 0.0 | 6.9 | 0 | 0 | 0 | 12.49 | 13.55 | 31.89 | 20.71 | 7.75 | 20.83 | 0.02 | -84.62 | -60.0 | 12.51 | 12.4 | 31.41 | 0.06 | -7.77 | -2.41 |
| 20Q4 (5) | 7.14 | 16.29 | 0.99 | 3.5 | -70.59 | -47.76 | 0 | 0 | 0 | 0 | 0 | 0 | 13.27 | 2.71 | 8.59 | 1.2 | -6.25 | -26.83 | 9.53 | -0.63 | 13.45 | 18.48 | -2.65 | 0 | 14.13 | 3.74 | 3.21 | 4.49 | 271.07 | 245.38 | 31.0 | 74.16 | 142.19 | 0.07 | 0.0 | 0.0 | 14.11 | 0.0 | 0.07 | 8.21 | 0.0 | 6.9 | 0 | 0 | 0 | 11.0 | 13.17 | 34.64 | 19.22 | 7.19 | 21.34 | 0.13 | 225.0 | -55.17 | 11.13 | 14.04 | 31.56 | 0.07 | 0.26 | -4.28 |
| 20Q3 (4) | 6.14 | -42.67 | 0.0 | 11.9 | -7.75 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 12.92 | -1.22 | 0.0 | 1.28 | -5.19 | 0.0 | 9.59 | -0.83 | 0.0 | 18.99 | 0 | 0.0 | 13.62 | 1.49 | 0.0 | 1.21 | 1.68 | 0.0 | 17.8 | 39.06 | 0.0 | 0.07 | 0.0 | 0.0 | 14.11 | 0.07 | 0.0 | 8.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 9.72 | 15.17 | 0.0 | 17.93 | 7.62 | 0.0 | 0.04 | -75.0 | 0.0 | 9.76 | 13.49 | 0.0 | 0.07 | -4.81 | 0.0 |
