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) | 21.97 | 3.93 | 44.56 | 31.76 | 0 | 0 | 0 | 0 | 86.71 | -7.6 | -2.7 | 0 | 33.64 | -10.13 | 38.80 | -2.74 | 23.25 | 25.13 | 0.01 | 0.0 | 87.71 | 71.98 | 1.38 | -0.72 | 11.81 | 6.78 | 5.76 | 0.0 | 11.93 | -11.56 | 5.03 | -7.71 | 22.72 | -8.02 | -13.84 | 0 | -8.81 | 0 | 0.02 | 26.96 |
| 2022 (9) | 21.14 | 6.02 | 33.82 | 83.9 | 14.8 | 278.52 | 0 | 0 | 93.84 | 4.87 | -4.38 | 0 | 37.43 | 15.45 | 39.89 | 10.09 | 18.58 | 11.93 | 0.01 | 0.0 | 51.0 | 28.21 | 1.39 | 0.72 | 11.06 | 0.0 | 5.76 | 3.78 | 13.49 | -3.3 | 5.45 | -46.73 | 24.7 | -16.89 | -11.93 | 0 | -6.48 | 0 | 0.02 | 6.54 |
| 2021 (8) | 19.94 | -25.68 | 18.39 | 56.11 | 3.91 | 0 | 0 | 0 | 89.48 | 9.34 | 2.16 | -57.89 | 32.42 | -7.82 | 36.23 | -15.69 | 16.6 | 25.38 | 0.01 | 0.0 | 39.78 | 5.07 | 1.38 | 0.0 | 11.06 | 0.0 | 5.55 | 10.34 | 13.95 | -0.64 | 10.23 | 1.49 | 29.72 | 1.92 | -13.49 | 0 | -3.26 | 0 | 0.01 | -20.52 |
| 2020 (7) | 26.83 | 84.91 | 11.78 | -20.51 | 0 | 0 | 0 | 0 | 81.84 | 3.59 | 5.13 | 214.72 | 35.17 | 19.34 | 42.97 | 15.2 | 13.24 | 7.99 | 0.01 | 0.0 | 37.86 | 59.28 | 1.38 | 0.73 | 11.06 | 4.73 | 5.03 | 3.29 | 14.04 | 37.11 | 10.08 | 6.78 | 29.16 | 18.78 | -13.95 | 0 | -3.87 | 0 | 0.02 | -13.52 |
| 2019 (6) | 14.51 | -53.98 | 14.82 | -22.85 | 0.06 | -93.62 | 0 | 0 | 79.0 | 27.5 | 1.63 | 0 | 29.47 | 40.13 | 37.30 | 9.91 | 12.26 | -10.38 | 0.01 | 0.0 | 23.77 | -10.74 | 1.37 | -2.14 | 10.56 | -5.38 | 4.87 | 0.0 | 10.24 | 21.9 | 9.44 | -2.88 | 24.55 | 6.83 | -14.04 | 0 | -4.6 | 0 | 0.02 | 14.39 |
| 2018 (5) | 31.53 | -4.92 | 19.21 | 267.3 | 0.94 | -96.15 | 0 | 0 | 61.96 | -3.25 | -2.79 | 0 | 21.03 | 3.8 | 33.94 | 7.29 | 13.68 | 8.92 | 0.01 | -95.24 | 26.63 | 2794.57 | 1.4 | -2.78 | 11.16 | -6.06 | 4.87 | 5.87 | 8.4 | 35.27 | 9.72 | -45.64 | 22.98 | -19.9 | -10.22 | 0 | -0.5 | 0 | 0.02 | -40.14 |
| 2017 (4) | 33.16 | -21.81 | 5.23 | 0.19 | 24.39 | 903.7 | 0 | 0 | 64.04 | -13.15 | 2.7 | -73.21 | 20.26 | -7.32 | 31.64 | 6.72 | 12.56 | -0.4 | 0.21 | -22.22 | 0.92 | -96.16 | 1.44 | -0.69 | 11.88 | 0.0 | 4.6 | 28.13 | 6.21 | 7662.5 | 17.88 | -32.14 | 28.69 | -4.46 | -8.39 | 0 | 9.49 | -52.88 | 0.03 | -0.36 |
| 2016 (3) | 42.41 | -21.58 | 5.22 | 29.85 | 2.43 | -8.3 | 0 | 0 | 73.74 | -9.21 | 10.08 | -25.39 | 21.86 | -11.96 | 29.64 | -3.03 | 12.61 | -3.3 | 0.27 | 200.0 | 23.94 | -2.13 | 1.45 | 9.02 | 11.88 | 0.68 | 3.59 | 60.27 | 0.08 | 0.0 | 26.35 | -4.74 | 30.03 | 0.17 | -6.21 | 0 | 20.14 | -33.73 | 0.03 | 186.94 |
| 2015 (2) | 54.08 | 83.82 | 4.02 | 26.81 | 2.65 | 0 | 0 | 0 | 81.22 | 12.71 | 13.51 | 34.83 | 24.83 | 24.52 | 30.57 | 10.48 | 13.04 | -7.58 | 0.09 | -35.71 | 24.46 | 58.93 | 1.33 | -0.75 | 11.8 | 12.49 | 2.24 | 80.65 | 0.08 | 0.0 | 27.66 | 26.71 | 29.98 | 29.5 | 2.73 | -48.2 | 30.39 | 12.14 | 0.01 | -29.42 |
| 2014 (1) | 29.42 | 88.95 | 3.17 | -67.82 | 0 | 0 | 0 | 0 | 72.06 | 22.16 | 10.02 | 85.21 | 19.94 | 2.89 | 27.67 | -15.77 | 14.11 | 27.58 | 0.14 | -17.65 | 15.39 | 111.98 | 1.34 | 1.52 | 10.49 | 3.96 | 1.24 | 77.14 | 0.08 | -91.4 | 21.83 | 45.24 | 23.15 | 38.96 | 5.27 | 584.42 | 27.1 | 71.52 | 0.01 | 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) | 21.92 | -13.39 | -0.27 | 46.53 | 1.77 | 11.21 | 10.07 | 146.81 | 0 | 0 | 0 | 0 | 18.47 | 6.21 | -4.74 | 3.34 | 184.99 | 253.21 | 29.53 | -8.55 | -23.08 | 41.14 | -7.38 | -0.78 | 17.8 | -11.31 | -34.89 | 0.01 | 0.0 | 0.0 | 84.35 | -4.95 | 0.69 | 1.4 | -0.71 | 0.0 | 11.81 | 0.0 | 0.0 | 5.76 | 0.0 | 0.0 | 13.83 | 0.0 | 15.93 | -2.97 | 52.93 | -142.13 | 16.62 | 25.06 | -32.82 | -9.62 | 4.09 | 7.32 | -12.59 | 22.95 | -278.08 | 0.03 | 8.15 | 52.27 |
| 24Q2 (19) | 25.31 | -9.7 | 11.06 | 45.72 | 1.35 | 10.97 | 4.08 | 106.06 | -72.51 | 0 | 0 | 0 | 17.39 | 22.46 | -25.75 | -3.93 | 28.02 | -585.19 | 32.29 | 2.93 | -17.18 | 44.42 | 11.47 | 11.65 | 20.07 | -12.17 | -5.11 | 0.01 | 0.0 | 0.0 | 88.74 | 1.41 | 40.88 | 1.41 | 1.44 | 2.17 | 11.81 | 0.0 | 0.25 | 5.76 | 0.0 | 0.0 | 13.83 | 15.93 | 15.93 | -6.31 | -1242.55 | -168.36 | 13.29 | -22.82 | -50.63 | -10.03 | 18.52 | 30.15 | -16.34 | -27.86 | -218.52 | 0.03 | 13.2 | 36.16 |
| 24Q1 (18) | 28.03 | 27.58 | 29.41 | 45.11 | 1.23 | 34.22 | 1.98 | 0 | -86.64 | 0 | 0 | 0 | 14.2 | -34.62 | -35.98 | -5.46 | -170.3 | -891.3 | 31.37 | -6.75 | -20.7 | 39.85 | 2.7 | -1.4 | 22.85 | -1.72 | 19.07 | 0.01 | 0.0 | 0.0 | 87.51 | -0.23 | 42.92 | 1.39 | 0.72 | 0.0 | 11.81 | 0.0 | 6.78 | 5.76 | 0.0 | 0.0 | 11.93 | 0.0 | -11.56 | -0.47 | -109.34 | -107.65 | 17.22 | -24.21 | -32.18 | -12.31 | 11.05 | -6.76 | -12.78 | -45.06 | -137.11 | 0.02 | 17.03 | 13.76 |
| 23Q4 (17) | 21.97 | -0.05 | 3.93 | 44.56 | 6.5 | 31.76 | 0 | 0 | -100.0 | 0 | 0 | 0 | 21.72 | 12.02 | -21.3 | -2.02 | 7.34 | -861.9 | 33.64 | -12.37 | -10.13 | 38.80 | -6.43 | -2.74 | 23.25 | -14.96 | 25.13 | 0.01 | 0.0 | 0.0 | 87.71 | 4.7 | 71.98 | 1.38 | -1.43 | -0.72 | 11.81 | 0.0 | 6.78 | 5.76 | 0.0 | 0.0 | 11.93 | 0.0 | -11.56 | 5.03 | -28.65 | -7.71 | 22.72 | -8.16 | -8.02 | -13.84 | -33.33 | -16.01 | -8.81 | -164.56 | -35.96 | 0.02 | 6.28 | 26.96 |
| 23Q3 (16) | 21.98 | -3.55 | -0.86 | 41.84 | 1.55 | 15.77 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 19.39 | -17.21 | -21.85 | -2.18 | -369.14 | -62.69 | 38.39 | -1.54 | 8.72 | 41.46 | 4.22 | 4.75 | 27.34 | 29.27 | 44.35 | 0.01 | 0.0 | 0.0 | 83.77 | 32.99 | 89.1 | 1.4 | 1.45 | 0.0 | 11.81 | 0.25 | 6.78 | 5.76 | 0.0 | 0.0 | 11.93 | 0.0 | -11.56 | 7.05 | -23.62 | 25.22 | 24.74 | -8.1 | -0.6 | -10.38 | 27.72 | 1.7 | -3.33 | 35.09 | 32.45 | 0.02 | -3.29 | 28.58 |
| 23Q2 (15) | 22.79 | 5.22 | -21.33 | 41.2 | 22.58 | 22.44 | 14.84 | 0.13 | 0 | 0 | 0 | 0 | 23.42 | 5.59 | 0.52 | 0.81 | 17.39 | 190.0 | 38.99 | -1.44 | 27.96 | 39.78 | -1.56 | 13.72 | 21.15 | 10.21 | 6.76 | 0.01 | 0.0 | 0.0 | 62.99 | 2.87 | 17.96 | 1.38 | -0.72 | -0.72 | 11.78 | 6.51 | 6.51 | 5.76 | 0.0 | 0.0 | 11.93 | -11.56 | -11.56 | 9.23 | 50.33 | 32.42 | 26.92 | 6.03 | 2.67 | -14.36 | -24.54 | -25.2 | -5.13 | 4.82 | -14.0 | 0.02 | -5.42 | 31.45 |
| 23Q1 (14) | 21.66 | 2.46 | -3.82 | 33.61 | -0.62 | 25.22 | 14.82 | 0.14 | 0 | 0 | 0 | 0 | 22.18 | -19.64 | 22.34 | 0.69 | 428.57 | 135.57 | 39.56 | 5.69 | 40.68 | 40.41 | 1.32 | 23.81 | 19.19 | 3.28 | 1.75 | 0.01 | 0.0 | 0.0 | 61.23 | 20.06 | 21.63 | 1.39 | 0.0 | -0.71 | 11.06 | 0.0 | 0.0 | 5.76 | 0.0 | 3.78 | 13.49 | 0.0 | -3.3 | 6.14 | 12.66 | -25.93 | 25.39 | 2.79 | -8.64 | -11.53 | 3.35 | -20.23 | -5.39 | 16.82 | -314.62 | 0.02 | 30.6 | 40.02 |
| 22Q4 (13) | 21.14 | -4.65 | 6.02 | 33.82 | -6.42 | 83.9 | 14.8 | 0.07 | 278.52 | 0 | 0 | 0 | 27.6 | 11.25 | 20.16 | -0.21 | 84.33 | 73.75 | 37.43 | 6.0 | 15.45 | 39.89 | 0.77 | 10.09 | 18.58 | -1.9 | 11.93 | 0.01 | 0.0 | 0.0 | 51.0 | 15.12 | 28.21 | 1.39 | -0.71 | 0.72 | 11.06 | 0.0 | 0.0 | 5.76 | 0.0 | 3.78 | 13.49 | 0.0 | -3.3 | 5.45 | -3.2 | -46.73 | 24.7 | -0.76 | -16.89 | -11.93 | -12.97 | 11.56 | -6.48 | -31.44 | -98.77 | 0.02 | 7.64 | 6.54 |
| 22Q3 (12) | 22.17 | -23.47 | 1.88 | 36.14 | 7.4 | 95.88 | 14.79 | 0 | 275.38 | 0 | 0 | 0 | 24.81 | 6.48 | 9.3 | -1.34 | -48.89 | -546.67 | 35.31 | 15.88 | -2.73 | 39.58 | 13.14 | -0.35 | 18.94 | -4.39 | 13.28 | 0.01 | 0.0 | 0.0 | 44.3 | -17.04 | 8.39 | 1.4 | 0.72 | 2.19 | 11.06 | 0.0 | 0.0 | 5.76 | 0.0 | 3.78 | 13.49 | 0.0 | -3.3 | 5.63 | -19.23 | -48.96 | 24.89 | -5.07 | -18.47 | -10.56 | 7.93 | 28.31 | -4.93 | -9.56 | -33.24 | 0.01 | -1.14 | -2.29 |
| 22Q2 (11) | 28.97 | 28.64 | 50.65 | 33.65 | 25.37 | 116.82 | 0 | 0 | -100.0 | 0 | 0 | 0 | 23.3 | 28.52 | 4.25 | -0.9 | 53.61 | -163.83 | 30.47 | 8.36 | -13.61 | 34.98 | 7.18 | -7.76 | 19.81 | 5.04 | 17.22 | 0.01 | 0.0 | 0.0 | 53.4 | 6.08 | 46.26 | 1.39 | -0.71 | 0.72 | 11.06 | 0.0 | 0.0 | 5.76 | 3.78 | 14.51 | 13.49 | -3.3 | -3.92 | 6.97 | -15.92 | -45.29 | 26.22 | -5.65 | -17.6 | -11.47 | -19.6 | 18.42 | -4.5 | -246.15 | -240.91 | 0.01 | 0.74 | 13.49 |
| 22Q1 (10) | 22.52 | 12.94 | 16.38 | 26.84 | 45.95 | 106.46 | 0 | -100.0 | 0 | 0 | 0 | 0 | 18.13 | -21.07 | -15.52 | -1.94 | -142.5 | -255.2 | 28.12 | -13.26 | -20.56 | 32.64 | -9.91 | -15.16 | 18.86 | 13.61 | 31.8 | 0.01 | 0.0 | 0.0 | 50.34 | 26.55 | 30.79 | 1.4 | 1.45 | 1.45 | 11.06 | 0.0 | 0.0 | 5.55 | 0.0 | 10.34 | 13.95 | 0.0 | -0.64 | 8.29 | -18.96 | -26.9 | 27.79 | -6.49 | -8.62 | -9.59 | 28.91 | 27.46 | -1.3 | 60.12 | 30.85 | 0.01 | -0.63 | 8.14 |
| 21Q4 (9) | 19.94 | -8.36 | -25.68 | 18.39 | -0.33 | 56.11 | 3.91 | -0.76 | 0 | 0 | 0 | 0 | 22.97 | 1.19 | -7.68 | -0.8 | -366.67 | -135.09 | 32.42 | -10.69 | -7.82 | 36.23 | -8.78 | -15.68 | 16.6 | -0.72 | 25.38 | 0.01 | 0.0 | 0.0 | 39.78 | -2.67 | 5.07 | 1.38 | 0.73 | 0.0 | 11.06 | 0.0 | 0.0 | 5.55 | 0.0 | 10.34 | 13.95 | 0.0 | -0.64 | 10.23 | -7.25 | 1.49 | 29.72 | -2.65 | 1.92 | -13.49 | 8.42 | 3.3 | -3.26 | 11.89 | 15.76 | 0.01 | -1.28 | -20.52 |
| 21Q3 (8) | 21.76 | 13.16 | -11.47 | 18.45 | 18.88 | 51.23 | 3.94 | 11.3 | 0 | 0 | 0 | 0 | 22.7 | 1.57 | -6.62 | 0.3 | -78.72 | -85.37 | 36.3 | 2.92 | 2.25 | 39.72 | 4.73 | -11.32 | 16.72 | -1.07 | 31.97 | 0.01 | 0.0 | 0.0 | 40.87 | 11.94 | 8.67 | 1.37 | -0.72 | 0.0 | 11.06 | 0.0 | 4.73 | 5.55 | 10.34 | 10.34 | 13.95 | -0.64 | -0.64 | 11.03 | -13.42 | 41.41 | 30.53 | -4.05 | 13.62 | -14.73 | -4.77 | 3.28 | -3.7 | -180.3 | 50.2 | 0.01 | 14.83 | -24.53 |
| 21Q2 (7) | 19.23 | -0.62 | 21.55 | 15.52 | 19.38 | -14.82 | 3.54 | 0 | 4957.14 | 0 | 0 | 0 | 22.35 | 4.15 | 4.63 | 1.41 | 12.8 | -26.56 | 35.27 | -0.37 | 30.29 | 37.92 | -1.43 | 0 | 16.9 | 18.1 | 24.82 | 0.01 | 0.0 | 0.0 | 36.51 | -5.14 | 56.16 | 1.38 | 0.0 | 1.47 | 11.06 | 0.0 | 4.73 | 5.03 | 0.0 | 0.0 | 14.04 | 0.0 | 0.0 | 12.74 | 12.35 | 121.57 | 31.82 | 4.64 | 28.2 | -14.06 | -6.35 | 18.63 | -1.32 | 29.79 | 88.55 | 0.01 | -4.01 | -39.07 |
| 21Q1 (6) | 19.35 | -27.88 | 39.71 | 13.0 | 10.36 | -27.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | 21.46 | -13.75 | 89.91 | 1.25 | -45.18 | 211.61 | 35.4 | 0.65 | 63.06 | 38.47 | -10.46 | 0 | 14.31 | 8.08 | 6.79 | 0.01 | 0.0 | 0.0 | 38.49 | 1.66 | 60.51 | 1.38 | 0.0 | 0.73 | 11.06 | 0.0 | 4.73 | 5.03 | 0.0 | 3.29 | 14.04 | 0.0 | 37.11 | 11.34 | 12.5 | 36.3 | 30.41 | 4.29 | 29.79 | -13.22 | 5.23 | 11.87 | -1.88 | 51.42 | 71.86 | 0.01 | -26.96 | -34.1 |
| 20Q4 (5) | 26.83 | 9.15 | 84.91 | 11.78 | -3.44 | -20.51 | 0 | 0 | -100.0 | 0 | 0 | 0 | 24.88 | 2.34 | 11.62 | 2.28 | 11.22 | 33.33 | 35.17 | -0.93 | 19.34 | 42.97 | -4.06 | 0 | 13.24 | 4.5 | 7.99 | 0.01 | 0.0 | 0.0 | 37.86 | 0.66 | 59.28 | 1.38 | 0.73 | 0.73 | 11.06 | 4.73 | 4.73 | 5.03 | 0.0 | 3.29 | 14.04 | 0.0 | 37.11 | 10.08 | 29.23 | 6.78 | 29.16 | 8.52 | 18.78 | -13.95 | 8.4 | 0.64 | -3.87 | 47.91 | 15.87 | 0.02 | -6.26 | -13.52 |
| 20Q3 (4) | 24.58 | 55.37 | 0.0 | 12.2 | -33.04 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 24.31 | 13.81 | 0.0 | 2.05 | 6.77 | 0.0 | 35.5 | 31.14 | 0.0 | 44.79 | 0 | 0.0 | 12.67 | -6.43 | 0.0 | 0.01 | 0.0 | 0.0 | 37.61 | 60.86 | 0.0 | 1.37 | 0.74 | 0.0 | 10.56 | 0.0 | 0.0 | 5.03 | 0.0 | 0.0 | 14.04 | 0.0 | 0.0 | 7.8 | 35.65 | 0.0 | 26.87 | 8.26 | 0.0 | -15.23 | 11.86 | 0.0 | -7.43 | 35.56 | 0.0 | 0.02 | -7.3 | 0.0 |
