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) | 16.01 | 23.63 | 18.1 | 11.8 | 4.77 | -7.56 | 0 | 0 | 58.79 | -26.74 | -0.28 | 0 | 6.98 | -13.61 | 11.87 | 17.92 | 4.5 | -67.56 | 2.59 | -11.0 | 25.34 | 8.43 | 0 | 0 | 24.9 | 0.0 | 11.73 | 11.61 | 1.32 | -72.78 | 25.65 | -17.47 | 38.69 | -16.69 | -0.98 | 0 | 24.67 | -17.77 | 0.00 | 0 |
| 2022 (9) | 12.95 | 35.46 | 16.19 | 6.65 | 5.16 | 16.22 | 0 | 0 | 80.25 | 67.36 | 12.04 | 79.43 | 8.08 | 18.48 | 10.07 | -29.21 | 13.87 | 113.38 | 2.91 | -37.28 | 23.37 | -11.98 | 0 | 0 | 24.9 | 0.0 | 10.51 | 6.81 | 4.85 | 87.26 | 31.08 | 15.84 | 46.44 | 18.32 | -1.08 | 0 | 30.0 | 36.55 | 0.00 | 0 |
| 2021 (8) | 9.56 | 3.58 | 15.18 | 13.2 | 4.44 | -0.67 | 0 | 0 | 47.95 | 18.84 | 6.71 | 285.63 | 6.82 | 56.42 | 14.22 | 31.63 | 6.5 | 107.67 | 4.64 | -7.94 | 26.55 | -19.59 | 0 | 0 | 24.9 | 9.02 | 9.84 | 1.86 | 2.59 | 57.93 | 26.83 | 5.71 | 39.25 | 7.01 | -4.86 | 0 | 21.97 | -3.6 | 0.00 | 0 |
| 2020 (7) | 9.23 | 28.02 | 13.41 | 36.14 | 4.47 | -6.49 | 0 | 0 | 40.35 | -7.09 | 1.74 | -36.73 | 4.36 | -25.21 | 10.81 | -19.51 | 3.13 | -26.0 | 5.04 | 18.31 | 33.02 | -20.76 | 0 | 0 | 22.84 | 7.99 | 9.66 | 2.88 | 1.64 | 24.24 | 25.38 | -8.08 | 36.68 | -4.25 | -2.59 | 0 | 22.79 | -16.49 | 0.00 | 0 |
| 2019 (6) | 7.21 | -35.51 | 9.85 | -16.03 | 4.78 | 6.22 | 0 | 0 | 43.43 | 6.73 | 2.75 | -21.65 | 5.83 | 27.57 | 13.42 | 19.52 | 4.23 | 8.46 | 4.26 | 1.19 | 41.67 | 8.32 | 0 | 0 | 21.15 | 5.01 | 9.39 | 3.87 | 1.32 | -38.89 | 27.61 | 4.74 | 38.31 | 2.0 | -0.32 | 0 | 27.29 | 2.98 | 0.00 | 0 |
| 2018 (5) | 11.18 | 49.07 | 11.73 | 93.56 | 4.5 | 56.25 | 0 | 0 | 40.69 | 4.95 | 3.51 | -28.51 | 4.57 | -19.68 | 11.23 | -23.47 | 3.9 | -4.41 | 4.21 | 2.68 | 38.47 | 21.97 | 0 | 0 | 20.14 | 0.0 | 9.04 | 5.73 | 2.16 | 63.64 | 26.36 | 1.74 | 37.56 | 5.0 | 0.14 | 0 | 26.5 | 5.7 | 0.00 | 0 |
| 2017 (4) | 7.5 | 19.43 | 6.06 | -11.53 | 2.88 | -0.35 | 0 | 0 | 38.77 | -5.78 | 4.91 | -14.16 | 5.69 | -14.69 | 14.68 | -9.46 | 4.08 | 21.43 | 4.1 | 25.0 | 31.54 | 42.65 | 0 | 0 | 20.14 | 4.95 | 8.55 | 7.28 | 1.32 | 0.0 | 25.91 | 10.77 | 35.77 | 9.46 | -0.84 | 0 | 25.07 | 1.09 | 0.00 | -3.31 |
| 2016 (3) | 6.28 | -4.99 | 6.85 | 42.71 | 2.89 | -1.7 | 0 | 0 | 41.15 | -10.43 | 5.72 | 26.27 | 6.67 | -1.33 | 16.21 | 10.15 | 3.36 | -34.5 | 3.28 | 0 | 22.11 | 10.77 | 0.23 | 0 | 19.19 | 5.04 | 7.97 | 5.98 | 1.32 | 0.0 | 23.39 | 16.72 | 32.68 | 13.16 | 1.41 | -25.79 | 24.8 | 13.04 | 0.00 | -94.88 |
| 2015 (2) | 6.61 | -34.29 | 4.8 | -18.92 | 2.94 | 23.53 | 0 | 0 | 45.94 | 9.69 | 4.53 | -30.31 | 6.76 | -3.43 | 14.71 | -11.96 | 5.13 | -4.82 | 0 | 0 | 19.96 | 12.96 | 0 | 0 | 18.27 | 5.0 | 7.52 | 9.46 | 1.32 | 0.0 | 20.04 | 2.04 | 28.88 | 3.77 | 1.9 | 79.25 | 21.94 | 5.99 | 0.03 | 17.75 |
| 2014 (1) | 10.06 | 10.07 | 5.92 | 75.67 | 2.38 | 18.41 | 0 | 0 | 41.88 | 3.38 | 6.5 | 49.77 | 7.0 | 16.28 | 16.71 | 12.48 | 5.39 | 11.13 | 0 | 0 | 17.67 | -9.98 | 0 | 0 | 17.4 | 5.01 | 6.87 | 6.68 | 1.32 | 0.0 | 19.64 | 27.53 | 27.83 | 20.16 | 1.06 | 3433.33 | 20.7 | 34.15 | 0.02 | -30.73 |
| 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) | 23.64 | 10.47 | 48.21 | 18.82 | -11.44 | -28.44 | 6.15 | 4.95 | 35.16 | 0 | 0 | 0 | 16.21 | 0.06 | 16.45 | 2.91 | 0.69 | 174.53 | 7.38 | 6.8 | 10.98 | 11.99 | 2.83 | 13.65 | 6.1 | 10.31 | -12.1 | 0 | 0 | -100.0 | 24.08 | -7.03 | 11.28 | 0 | 0 | 0 | 24.9 | 0.0 | 0.0 | 11.73 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 29.75 | 10.88 | 20.49 | 42.79 | 7.32 | 13.38 | 0.47 | -68.87 | -60.5 | 30.22 | 6.63 | 16.77 | 0.00 | 0 | 0 |
| 24Q2 (19) | 21.4 | 16.88 | 63.98 | 21.25 | 4.53 | 11.96 | 5.86 | 9.12 | 18.86 | 0 | 0 | 0 | 16.2 | 12.58 | 15.06 | 2.89 | 43.07 | 410.75 | 6.91 | -6.5 | -8.23 | 11.66 | -9.84 | 10.97 | 5.53 | -25.07 | -15.96 | 0 | 0 | -100.0 | 25.9 | 4.86 | 24.04 | 0 | 0 | 0 | 24.9 | 0.0 | 0.0 | 11.73 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 26.83 | 12.07 | 13.49 | 39.87 | 7.82 | 8.7 | 1.51 | 104.05 | 704.0 | 28.34 | 14.83 | 21.16 | 0.00 | 0 | 0 |
| 24Q1 (18) | 18.31 | 14.37 | 67.67 | 20.33 | 12.32 | 21.16 | 5.37 | 12.58 | 8.05 | 0 | 0 | 0 | 14.39 | -2.31 | -10.34 | 2.02 | 112.63 | 247.45 | 7.39 | 5.87 | -4.77 | 12.94 | 8.95 | 28.71 | 7.38 | 64.0 | -25.53 | 0 | -100.0 | -100.0 | 24.7 | -2.53 | 11.71 | 0 | 0 | 0 | 24.9 | 0.0 | 0.0 | 11.73 | 0.0 | 11.61 | 1.32 | 0.0 | -72.78 | 23.94 | -6.67 | 7.64 | 36.98 | -4.42 | -1.65 | 0.74 | 175.51 | 159.2 | 24.68 | 0.04 | 17.58 | 0.00 | 0 | 0 |
| 23Q4 (17) | 16.01 | 0.38 | 23.63 | 18.1 | -31.18 | 11.8 | 4.77 | 4.84 | -7.56 | 0 | 0 | 0 | 14.73 | 5.82 | -22.31 | 0.95 | -10.38 | 111.11 | 6.98 | 4.96 | -13.61 | 11.87 | 12.52 | 17.95 | 4.5 | -35.16 | -67.56 | 2.59 | -4.07 | -11.0 | 25.34 | 17.1 | 8.43 | 0 | 0 | 0 | 24.9 | 0.0 | 0.0 | 11.73 | 0.0 | 11.61 | 1.32 | 0.0 | -72.78 | 25.65 | 3.89 | -17.47 | 38.69 | 2.52 | -16.69 | -0.98 | -182.35 | 9.26 | 24.67 | -4.68 | -17.77 | 0.00 | 0 | 0 |
| 23Q3 (16) | 15.95 | 22.22 | 29.57 | 26.3 | 38.57 | 25.18 | 4.55 | -7.71 | -17.12 | 0 | 0 | 0 | 13.92 | -1.14 | -38.27 | 1.06 | 213.98 | -75.18 | 6.65 | -11.69 | -44.4 | 10.55 | 0.41 | -31.96 | 6.94 | 5.47 | -53.89 | 2.7 | -2.88 | -15.62 | 21.64 | 3.64 | -14.87 | 0 | 0 | 0 | 24.9 | 0.0 | 0.0 | 11.73 | 0.0 | 11.61 | 1.32 | 0.0 | -72.84 | 24.69 | 4.44 | -19.05 | 37.74 | 2.89 | -17.71 | 1.19 | 576.0 | 183.33 | 25.88 | 10.65 | -16.3 | 0.00 | 0 | 0 |
| 23Q2 (15) | 13.05 | 19.51 | 42.31 | 18.98 | 13.11 | 35.96 | 4.93 | -0.8 | 3.35 | 0 | 0 | 0 | 14.08 | -12.27 | -28.31 | -0.93 | 32.12 | -126.05 | 7.53 | -2.96 | -33.66 | 10.51 | 4.57 | -38.18 | 6.58 | -33.6 | -39.3 | 2.78 | -2.46 | -21.02 | 20.88 | -5.56 | -19.16 | 0 | 0 | 0 | 24.9 | 0.0 | 0.0 | 11.73 | 11.61 | 11.61 | 1.32 | -72.78 | -72.84 | 23.64 | 6.29 | -9.87 | 36.68 | -2.45 | -11.81 | -0.25 | 80.0 | 89.32 | 23.39 | 11.43 | -2.09 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.92 | -15.68 | -23.15 | 16.78 | 3.64 | 15.33 | 4.97 | -3.68 | 8.28 | 0 | 0 | 0 | 16.05 | -15.35 | -16.01 | -1.37 | -404.44 | -136.53 | 7.76 | -3.96 | 0.0 | 10.05 | -0.15 | -24.09 | 9.91 | -28.55 | 12.23 | 2.85 | -2.06 | -25.78 | 22.11 | -5.39 | -15.45 | 0 | 0 | 0 | 24.9 | 0.0 | 0.0 | 10.51 | 0.0 | 6.81 | 4.85 | 0.0 | 87.26 | 22.24 | -28.44 | -13.12 | 37.6 | -19.04 | -1.13 | -1.25 | -15.74 | 66.22 | 20.99 | -30.03 | -4.16 | 0.00 | 0 | 0 |
| 22Q4 (13) | 12.95 | 5.2 | 35.46 | 16.19 | -22.94 | 6.65 | 5.16 | -6.01 | 16.22 | 0 | 0 | 0 | 18.96 | -15.92 | 20.0 | 0.45 | -89.46 | -86.84 | 8.08 | -32.44 | 18.48 | 10.07 | -35.1 | -29.22 | 13.87 | -7.84 | 113.38 | 2.91 | -9.06 | -37.28 | 23.37 | -8.06 | -11.98 | 0 | 0 | 0 | 24.9 | 0.0 | 0.0 | 10.51 | 0.0 | 6.81 | 4.85 | -0.21 | 87.26 | 31.08 | 1.9 | 15.84 | 46.44 | 1.26 | 18.32 | -1.08 | -357.14 | 77.78 | 30.0 | -2.98 | 36.55 | 0.00 | 0 | 0 |
| 22Q3 (12) | 12.31 | 34.24 | 40.85 | 21.01 | 50.5 | 47.44 | 5.49 | 15.09 | 22.82 | 0 | 0 | 0 | 22.55 | 14.82 | 84.68 | 4.27 | 19.61 | 192.47 | 11.96 | 5.37 | 91.36 | 15.51 | -8.76 | 3.8 | 15.05 | 38.84 | 215.51 | 3.2 | -9.09 | -34.02 | 25.42 | -1.59 | -10.3 | 0 | 0 | 0 | 24.9 | 0.0 | 0.0 | 10.51 | 0.0 | 6.81 | 4.86 | 0.0 | 87.64 | 30.5 | 16.28 | 29.95 | 45.86 | 10.27 | 27.74 | 0.42 | 117.95 | 109.31 | 30.92 | 29.43 | 63.08 | 0.00 | 0 | 0 |
| 22Q2 (11) | 9.17 | -35.47 | 10.88 | 13.96 | -4.05 | 2.2 | 4.77 | 3.92 | 6.71 | 0 | 0 | 0 | 19.64 | 2.77 | 71.08 | 3.57 | -4.8 | 174.62 | 11.35 | 46.26 | 113.75 | 17.00 | 28.39 | 26.72 | 10.84 | 22.76 | 189.07 | 3.52 | -8.33 | -29.6 | 25.83 | -1.22 | -11.63 | 0 | 0 | 0 | 24.9 | 0.0 | 9.02 | 10.51 | 6.81 | 8.8 | 4.86 | 87.64 | 196.34 | 26.23 | 2.46 | 4.13 | 41.59 | 9.36 | 13.98 | -2.34 | 36.76 | 43.48 | 23.89 | 9.09 | 13.49 | 0.00 | 0 | 0 |
| 22Q1 (10) | 14.21 | 48.64 | 68.56 | 14.55 | -4.15 | 11.49 | 4.59 | 3.38 | 0.22 | 0 | 0 | 0 | 19.11 | 20.95 | 125.89 | 3.75 | 9.65 | 621.15 | 7.76 | 13.78 | 96.95 | 13.24 | -6.9 | 28.49 | 8.83 | 35.85 | 74.85 | 3.84 | -17.24 | -23.05 | 26.15 | -1.51 | -17.35 | 0 | 0 | 0 | 24.9 | 0.0 | 9.02 | 9.84 | 0.0 | 1.86 | 2.59 | 0.0 | 57.93 | 25.6 | -4.58 | 7.2 | 38.03 | -3.11 | 8.1 | -3.7 | 23.87 | -20.13 | 21.9 | -0.32 | 5.29 | 0.00 | 0 | 0 |
| 21Q4 (9) | 9.56 | 9.38 | 3.58 | 15.18 | 6.53 | 13.2 | 4.44 | -0.67 | -0.67 | 0 | 0 | 0 | 15.8 | 29.4 | 63.39 | 3.42 | 134.25 | 368.49 | 6.82 | 9.12 | 56.42 | 14.22 | -4.83 | 31.63 | 6.5 | 36.27 | 107.67 | 4.64 | -4.33 | -7.94 | 26.55 | -6.32 | -19.59 | 0 | 0 | 0 | 24.9 | 0.0 | 9.02 | 9.84 | 0.0 | 1.86 | 2.59 | 0.0 | 57.93 | 26.83 | 14.32 | 5.71 | 39.25 | 9.33 | 7.01 | -4.86 | -7.76 | -87.64 | 21.97 | 15.88 | -3.6 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.74 | 5.68 | 5.56 | 14.25 | 4.32 | -3.98 | 4.47 | 0.0 | 5.67 | 0 | 0 | 0 | 12.21 | 6.36 | 22.47 | 1.46 | 12.31 | 165.45 | 6.25 | 17.7 | 31.03 | 14.95 | 11.4 | 30.46 | 4.77 | 27.2 | 35.9 | 4.85 | -3.0 | -3.19 | 28.34 | -3.04 | -19.1 | 0 | 0 | 0 | 24.9 | 9.02 | 9.02 | 9.84 | 1.86 | 1.86 | 2.59 | 57.93 | 57.93 | 23.47 | -6.83 | -4.71 | 35.9 | -1.62 | -0.08 | -4.51 | -8.94 | -116.83 | 18.96 | -9.93 | -15.92 | 0.00 | 0 | 0 |
| 21Q2 (7) | 8.27 | -1.9 | -7.08 | 13.66 | 4.67 | -2.29 | 4.47 | -2.4 | 3.95 | 0 | 0 | 0 | 11.48 | 35.7 | 13.33 | 1.3 | 150.0 | 622.22 | 5.31 | 34.77 | -6.35 | 13.42 | 30.17 | 0 | 3.75 | -25.74 | 0.0 | 5.0 | 0.2 | -0.99 | 29.23 | -7.62 | -20.44 | 0 | 0 | 0 | 22.84 | 0.0 | 0.0 | 9.66 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 25.19 | 5.49 | 4.61 | 36.49 | 3.72 | 3.14 | -4.14 | -34.42 | -163.69 | 21.05 | 1.2 | -6.49 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.43 | -8.67 | -12.37 | 13.05 | -2.68 | -6.59 | 4.58 | 2.46 | -11.92 | 0 | 0 | 0 | 8.46 | -12.51 | -20.04 | 0.52 | -28.77 | 85.71 | 3.94 | -9.63 | -40.3 | 10.31 | -4.62 | 0 | 5.05 | 61.34 | 35.75 | 4.99 | -0.99 | 16.86 | 31.64 | -4.18 | -21.82 | 0 | 0 | 0 | 22.84 | 0.0 | 7.99 | 9.66 | 0.0 | 2.88 | 1.64 | 0.0 | 24.24 | 23.88 | -5.91 | -8.79 | 35.18 | -4.09 | -4.64 | -3.08 | -18.92 | -388.89 | 20.8 | -8.73 | -18.59 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.23 | 11.47 | 28.02 | 13.41 | -9.64 | 36.14 | 4.47 | 5.67 | -6.49 | 0 | 0 | 0 | 9.67 | -3.01 | -11.77 | 0.73 | 32.73 | 0.0 | 4.36 | -8.6 | -25.21 | 10.81 | -5.67 | 0 | 3.13 | -10.83 | -26.0 | 5.04 | 0.6 | 18.31 | 33.02 | -5.74 | -20.76 | 0 | 0 | 0 | 22.84 | 0.0 | 7.99 | 9.66 | 0.0 | 2.88 | 1.64 | 0.0 | 24.24 | 25.38 | 3.05 | -8.08 | 36.68 | 2.09 | -4.25 | -2.59 | -24.52 | -709.38 | 22.79 | 1.06 | -16.49 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.28 | -6.97 | 0.0 | 14.84 | 6.15 | 0.0 | 4.23 | -1.63 | 0.0 | 0 | 0 | 0.0 | 9.97 | -1.58 | 0.0 | 0.55 | 205.56 | 0.0 | 4.77 | -15.87 | 0.0 | 11.46 | 0 | 0.0 | 3.51 | -6.4 | 0.0 | 5.01 | -0.79 | 0.0 | 35.03 | -4.65 | 0.0 | 0 | 0 | 0.0 | 22.84 | 0.0 | 0.0 | 9.66 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 24.63 | 2.28 | 0.0 | 35.93 | 1.55 | 0.0 | -2.08 | -32.48 | 0.0 | 22.55 | 0.18 | 0.0 | 0.00 | 0 | 0.0 |
