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) | 1.73 | 9.49 | 18.86 | 42.23 | 0 | 0 | 0 | 0 | 40.12 | 15.72 | 4.74 | 44.51 | 13.89 | 17.02 | 34.62 | 1.12 | 17.11 | 25.72 | 9.2 | -1.5 | 0 | 0 | 0.01 | 0.0 | 19.17 | 0.0 | 2.82 | 13.25 | 32.27 | -7.96 | 26.43 | 30.84 | 61.53 | 6.55 | 0.63 | 0 | 27.06 | 41.75 | 0.01 | 127.05 |
| 2022 (9) | 1.58 | -29.78 | 13.26 | 8.96 | 0 | 0 | 0 | 0 | 34.67 | 35.22 | 3.28 | 16.31 | 11.87 | 8.4 | 34.24 | -19.83 | 13.61 | 38.45 | 9.34 | -2.1 | 0 | 0 | 0.01 | 0.0 | 19.17 | 0.0 | 2.49 | 12.67 | 35.06 | -2.39 | 20.2 | 17.65 | 57.75 | 4.43 | -1.11 | 0 | 19.09 | 6.53 | 0.00 | -14.1 |
| 2021 (8) | 2.25 | 63.04 | 12.17 | -10.51 | 0 | 0 | 0 | 0 | 25.64 | 14.26 | 2.82 | -13.5 | 10.95 | -3.27 | 42.71 | -15.34 | 9.83 | 3.15 | 9.54 | -3.83 | 0 | 0 | 0.01 | -50.0 | 19.17 | 0.0 | 2.21 | 17.55 | 35.92 | 0.56 | 17.17 | 9.36 | 55.3 | 3.77 | 0.75 | 0 | 17.92 | 22.82 | 0.00 | 33.65 |
| 2020 (7) | 1.38 | 10.4 | 13.6 | 14.48 | 0 | 0 | 0 | 0 | 22.44 | -17.32 | 3.26 | 40.52 | 11.32 | -1.91 | 50.45 | 18.64 | 9.53 | 31.45 | 9.92 | -26.03 | 0 | 0 | 0.02 | 100.0 | 19.17 | 0.0 | 1.88 | 13.94 | 35.72 | -2.67 | 15.7 | 25.3 | 53.29 | 4.72 | -1.11 | 0 | 14.59 | 31.44 | 0.00 | 1.0 |
| 2019 (6) | 1.25 | 16.82 | 11.88 | 49.06 | 0 | 0 | 0 | 0 | 27.14 | 8.3 | 2.32 | 78.46 | 11.54 | 8.97 | 42.52 | 0.62 | 7.25 | -0.68 | 13.41 | -1.03 | 0 | 0 | 0.01 | 0.0 | 19.17 | 0.0 | 1.65 | 8.55 | 36.7 | 2.54 | 12.53 | 1.95 | 50.89 | 2.58 | -1.43 | 0 | 11.1 | 11.0 | 0.00 | 2.3 |
| 2018 (5) | 1.07 | -15.08 | 7.97 | 45.97 | 0 | 0 | 0 | 0 | 25.06 | -7.12 | 1.3 | -53.74 | 10.59 | -6.28 | 42.26 | 0.9 | 7.3 | 19.87 | 13.55 | -0.37 | 0 | 0 | 0.01 | 0 | 19.17 | 0.0 | 1.52 | 22.58 | 35.79 | 3.83 | 12.29 | -6.54 | 49.61 | 1.53 | -2.29 | 0 | 10.0 | -27.43 | 0.00 | 11.67 |
| 2017 (4) | 1.26 | 137.74 | 5.46 | -55.21 | 0 | 0 | 0 | 0 | 26.98 | -4.53 | 2.81 | -5.7 | 11.3 | -4.4 | 41.88 | 0.14 | 6.09 | -12.25 | 13.6 | -4.09 | 0 | 0 | 0 | 0 | 19.17 | 0.0 | 1.24 | 31.91 | 34.47 | -4.52 | 13.15 | 32.43 | 48.86 | 4.05 | 0.63 | 0 | 13.78 | 42.06 | 0.00 | 22.46 |
| 2016 (3) | 0.53 | -62.41 | 12.19 | -2.56 | 0 | 0 | 0 | 0 | 28.26 | -7.37 | 2.98 | -33.18 | 11.82 | -13.66 | 41.83 | -6.79 | 6.94 | -10.57 | 14.18 | -22.85 | 0 | 0 | 0 | 0 | 19.17 | -29.99 | 0.94 | 88.0 | 36.1 | -7.72 | 9.93 | 68.59 | 46.96 | 3.19 | -0.23 | 0 | 9.7 | 73.52 | 0.00 | 38.15 |
| 2015 (2) | 1.41 | 605.0 | 12.51 | 54.25 | 0 | 0 | 0 | 0 | 30.51 | 16.14 | 4.46 | 77.69 | 13.69 | 42.6 | 44.87 | 22.79 | 7.76 | -19.0 | 18.38 | -9.37 | 0 | 0 | 0.01 | -66.67 | 27.38 | -20.01 | 0.5 | 100.0 | 39.12 | 0.64 | 5.89 | 184.54 | 45.51 | 10.49 | -0.3 | 0 | 5.59 | 130.99 | 0.00 | 3.78 |
| 2014 (1) | 0.2 | -31.03 | 8.11 | -26.54 | 0 | 0 | 0 | 0 | 26.27 | -9.51 | 2.51 | 2.03 | 9.6 | -25.47 | 36.54 | -17.64 | 9.58 | 23.45 | 20.28 | 6.18 | 0 | 0 | 0.03 | -25.0 | 34.23 | 0.0 | 0.25 | 0 | 38.87 | 23.75 | 2.07 | -71.8 | 41.19 | 6.3 | 0.35 | 0 | 2.42 | -62.88 | 0.00 | -6.59 |
| 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) | 1.5 | 17.19 | -28.91 | 19.29 | -0.26 | -10.9 | 0 | 0 | 0 | 0 | 0 | 0 | 11.71 | 2.63 | -2.42 | 1.63 | 98.78 | -4.68 | 16.73 | -10.63 | -6.38 | 38.86 | -10.03 | -11.75 | 19.13 | 1.43 | 8.75 | 9.1 | -0.33 | -1.41 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 3.29 | 0.0 | 16.67 | 31.16 | 0.0 | -13.85 | 28.11 | 6.12 | 32.03 | 62.57 | 2.67 | 3.78 | 4.0 | -1.72 | 884.31 | 32.11 | 5.07 | 54.52 | 0.01 | 2.17 | 11.43 |
| 24Q2 (19) | 1.28 | 30.61 | 4.07 | 19.34 | 3.64 | -3.64 | 0 | 0 | 0 | 0 | 0 | 0 | 11.41 | 10.88 | 17.27 | 0.82 | -22.64 | -26.79 | 18.72 | 26.06 | 36.24 | 43.19 | 21.17 | 20.18 | 18.86 | 5.01 | 4.08 | 9.13 | -0.44 | -1.4 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 3.29 | 16.67 | 16.67 | 31.16 | -3.44 | -13.85 | 26.49 | -3.74 | 35.29 | 60.94 | -2.68 | 4.05 | 4.07 | 106.6 | 2038.1 | 30.56 | 3.63 | 57.77 | 0.01 | 8.66 | 147.02 |
| 24Q1 (18) | 0.98 | -43.35 | -26.32 | 18.66 | -1.06 | 6.14 | 0 | 0 | 0 | 0 | 0 | 0 | 10.29 | 6.74 | 17.6 | 1.06 | -15.2 | 60.61 | 14.85 | 6.91 | 20.73 | 35.65 | 2.96 | 5.34 | 17.96 | 4.97 | 10.59 | 9.17 | -0.33 | -1.4 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 2.82 | 0.0 | 13.25 | 32.27 | 0.0 | -7.96 | 27.52 | 4.12 | 31.93 | 62.62 | 1.77 | 7.21 | 1.97 | 212.7 | 373.61 | 29.49 | 8.98 | 46.43 | 0.01 | 2.14 | 136.03 |
| 23Q4 (17) | 1.73 | -18.01 | 9.49 | 18.86 | -12.89 | 42.23 | 0 | 0 | 0 | 0 | 0 | 0 | 9.64 | -19.67 | -4.55 | 1.25 | -26.9 | 119.3 | 13.89 | -22.27 | 17.02 | 34.62 | -21.38 | 1.12 | 17.11 | -2.73 | 25.72 | 9.2 | -0.33 | -1.5 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 2.82 | 0.0 | 13.25 | 32.27 | -10.78 | -7.96 | 26.43 | 24.14 | 30.84 | 61.53 | 2.06 | 6.55 | 0.63 | 223.53 | 156.76 | 27.06 | 30.22 | 41.75 | 0.01 | -1.72 | 127.05 |
| 23Q3 (16) | 2.11 | 71.54 | 58.65 | 21.65 | 7.87 | 26.68 | 0 | 0 | 0 | 0 | 0 | 0 | 12.0 | 23.33 | 24.35 | 1.71 | 52.68 | 1.18 | 17.87 | 30.06 | 21.9 | 44.04 | 22.53 | -5.59 | 17.59 | -2.92 | 36.99 | 9.23 | -0.32 | -1.49 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 2.82 | 0.0 | 13.25 | 36.17 | 0.0 | 3.91 | 21.29 | 8.73 | 7.8 | 60.29 | 2.94 | 5.68 | -0.51 | -142.86 | 65.77 | 20.78 | 7.28 | 13.8 | 0.01 | 126.48 | 138.71 |
| 23Q2 (15) | 1.23 | -7.52 | -3.91 | 20.07 | 14.16 | 33.8 | 0 | 0 | 0 | 0 | 0 | 0 | 9.73 | 11.2 | 23.95 | 1.12 | 69.7 | 96.49 | 13.74 | 11.71 | 13.65 | 35.94 | 6.21 | -15.13 | 18.12 | 11.58 | 46.25 | 9.26 | -0.43 | -2.32 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 2.82 | 13.25 | 13.25 | 36.17 | 3.17 | 3.91 | 19.58 | -6.14 | 8.42 | 58.57 | 0.27 | 5.8 | -0.21 | 70.83 | -90.91 | 19.37 | -3.82 | 7.91 | 0.00 | 3.83 | -5.38 |
| 23Q1 (14) | 1.33 | -15.82 | -11.92 | 17.58 | 32.58 | 17.04 | 0 | 0 | 0 | 0 | 0 | 0 | 8.75 | -13.37 | 23.76 | 0.66 | 15.79 | 46.67 | 12.3 | 3.62 | -6.61 | 33.84 | -1.17 | -34.92 | 16.24 | 19.32 | 35.45 | 9.3 | -0.43 | -2.21 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 2.49 | 0.0 | 12.67 | 35.06 | 0.0 | -2.39 | 20.86 | 3.27 | 18.46 | 58.41 | 1.14 | 4.77 | -0.72 | 35.14 | -151.43 | 20.14 | 5.5 | 5.94 | 0.00 | -1.75 | -23.91 |
| 22Q4 (13) | 1.58 | 18.8 | -29.78 | 13.26 | -22.41 | 8.96 | 0 | 0 | 0 | 0 | 0 | 0 | 10.1 | 4.66 | 47.23 | 0.57 | -66.27 | 5.56 | 11.87 | -19.03 | 8.4 | 34.24 | -26.6 | -19.83 | 13.61 | 6.0 | 38.45 | 9.34 | -0.32 | -2.1 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 2.49 | 0.0 | 12.67 | 35.06 | 0.72 | -2.39 | 20.2 | 2.28 | 17.65 | 57.75 | 1.23 | 4.43 | -1.11 | 25.5 | -248.0 | 19.09 | 4.55 | 6.53 | 0.00 | 3.32 | -14.1 |
| 22Q3 (12) | 1.33 | 3.91 | -45.71 | 17.09 | 13.93 | 22.95 | 0 | 0 | 0 | 0 | 0 | 0 | 9.65 | 22.93 | 42.54 | 1.69 | 196.49 | 67.33 | 14.66 | 21.26 | 32.91 | 46.64 | 10.15 | 3.31 | 12.84 | 3.63 | 28.02 | 9.37 | -1.16 | -4.68 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 2.49 | 0.0 | 12.67 | 34.81 | 0.0 | -1.67 | 19.75 | 9.36 | 15.03 | 57.05 | 3.05 | 4.14 | -1.49 | -1254.55 | -645.0 | 18.26 | 1.73 | 7.6 | 0.00 | -10.23 | -15.29 |
| 22Q2 (11) | 1.28 | -15.23 | -12.33 | 15.0 | -0.13 | 60.26 | 0 | 0 | 0 | 0 | 0 | 0 | 7.85 | 11.03 | 69.55 | 0.57 | 26.67 | 14.0 | 12.09 | -8.2 | 23.24 | 42.35 | -18.55 | -1.92 | 12.39 | 3.34 | 21.0 | 9.48 | -0.32 | -3.76 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 2.49 | 12.67 | 32.45 | 34.81 | -3.09 | -2.55 | 18.06 | 2.56 | 5.43 | 55.36 | -0.7 | 1.15 | -0.11 | -107.86 | -120.0 | 17.95 | -5.58 | 5.09 | 0.00 | -16.51 | 9.09 |
| 22Q1 (10) | 1.51 | -32.89 | 41.12 | 15.02 | 23.42 | 10.04 | 0 | 0 | 0 | 0 | 0 | 0 | 7.07 | 3.06 | -4.2 | 0.45 | -16.67 | -41.56 | 13.17 | 20.27 | 3.21 | 51.99 | 21.75 | -5.22 | 11.99 | 21.97 | 41.39 | 9.51 | -0.31 | -3.74 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 2.21 | 0.0 | 17.55 | 35.92 | 0.0 | 0.56 | 17.61 | 2.56 | 6.02 | 55.75 | 0.81 | 2.84 | 1.4 | 86.67 | 478.38 | 19.01 | 6.08 | 17.06 | 0.00 | 10.91 | 35.85 |
| 21Q4 (9) | 2.25 | -8.16 | 63.04 | 12.17 | -12.45 | -10.51 | 0 | 0 | 0 | 0 | 0 | 0 | 6.86 | 1.33 | 21.42 | 0.54 | -46.53 | 260.0 | 10.95 | -0.73 | -3.27 | 42.71 | -5.41 | -15.34 | 9.83 | -1.99 | 3.15 | 9.54 | -2.95 | -3.83 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 19.17 | 0.0 | 0.0 | 2.21 | 0.0 | 17.55 | 35.92 | 1.47 | 0.56 | 17.17 | 0.0 | 9.36 | 55.3 | 0.95 | 3.77 | 0.75 | 475.0 | 167.57 | 17.92 | 5.6 | 22.82 | 0.00 | 1.89 | 33.65 |
| 21Q3 (8) | 2.45 | 67.81 | 88.46 | 13.9 | 48.5 | -21.34 | 0 | 0 | 0 | 0 | 0 | 0 | 6.77 | 46.22 | 33.79 | 1.01 | 102.0 | -58.78 | 11.03 | 12.44 | 11.75 | 45.15 | 4.57 | 15.87 | 10.03 | -2.05 | 15.55 | 9.83 | -0.2 | -16.05 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 2.21 | 17.55 | 17.55 | 35.4 | -0.9 | -1.23 | 17.17 | 0.23 | 11.93 | 54.78 | 0.09 | 3.22 | -0.2 | -300.0 | 87.95 | 16.97 | -0.64 | 24.05 | 0.00 | 15.61 | 37.87 |
| 21Q2 (7) | 1.46 | 36.45 | 75.9 | 9.36 | -31.43 | -27.78 | 0 | 0 | 0 | 0 | 0 | 0 | 4.63 | -37.26 | -10.44 | 0.5 | -35.06 | -7.41 | 9.81 | -23.12 | -4.57 | 43.18 | -21.29 | 0 | 10.24 | 20.75 | 43.42 | 9.85 | -0.3 | -26.33 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 35.72 | 0.0 | -0.33 | 17.13 | 3.13 | 32.89 | 54.73 | 0.96 | 8.14 | -0.05 | 86.49 | 95.45 | 17.08 | 5.17 | 44.87 | 0.00 | 3.98 | 22.88 |
| 21Q1 (6) | 1.07 | -22.46 | -23.57 | 13.65 | 0.37 | 17.47 | 0 | 0 | 0 | 0 | 0 | 0 | 7.38 | 30.62 | 12.5 | 0.77 | 413.33 | 541.67 | 12.76 | 12.72 | 31.82 | 54.86 | 8.75 | 0 | 8.48 | -11.02 | 34.39 | 9.88 | -0.4 | -26.21 | 0 | 0 | 0 | 0.01 | -50.0 | 0.0 | 19.17 | 0.0 | 0.0 | 1.88 | 0.0 | 13.94 | 35.72 | 0.0 | -2.67 | 16.61 | 5.8 | 31.3 | 54.21 | 1.73 | 6.29 | -0.37 | 66.67 | 86.35 | 16.24 | 11.31 | 63.38 | 0.00 | 9.12 | 34.53 |
| 20Q4 (5) | 1.38 | 6.15 | 10.4 | 13.6 | -23.03 | 14.48 | 0 | 0 | 0 | 0 | 0 | 0 | 5.65 | 11.66 | -33.84 | 0.15 | -93.88 | -82.35 | 11.32 | 14.69 | -1.91 | 50.45 | 29.46 | 0 | 9.53 | 9.79 | 31.45 | 9.92 | -15.29 | -26.03 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 19.17 | 0.0 | 0.0 | 1.88 | 0.0 | 13.94 | 35.72 | -0.33 | -2.67 | 15.7 | 2.35 | 25.3 | 53.29 | 0.41 | 4.72 | -1.11 | 33.13 | 22.38 | 14.59 | 6.65 | 31.44 | 0.00 | 5.11 | 1.0 |
| 20Q3 (4) | 1.3 | 56.63 | 0.0 | 17.67 | 36.34 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.06 | -2.13 | 0.0 | 2.45 | 353.7 | 0.0 | 9.87 | -3.99 | 0.0 | 38.97 | 0 | 0.0 | 8.68 | 21.57 | 0.0 | 11.71 | -12.42 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 19.17 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 35.84 | 0.0 | 0.0 | 15.34 | 19.01 | 0.0 | 53.07 | 4.86 | 0.0 | -1.66 | -50.91 | 0.0 | 13.68 | 16.03 | 0.0 | 0.00 | 3.03 | 0.0 |
