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) | 3.82 | 15.06 | 0.3 | -40.0 | 0 | 0 | 0 | 0 | 16.77 | -25.27 | 1.16 | -36.26 | 2.88 | -40.86 | 17.17 | -20.87 | 7.48 | 1.22 | 0 | 0 | 0 | 0 | 0.44 | -36.23 | 10.0 | 0.0 | 5.16 | 3.82 | 0 | 0 | 2.03 | -16.12 | 7.19 | -2.84 | 0.1 | 0.0 | 2.13 | -15.48 | 0.00 | 1.17 |
| 2022 (9) | 3.32 | -40.18 | 0.5 | -66.67 | 0 | 0 | 0 | 0 | 22.44 | 5.25 | 1.82 | -9.9 | 4.87 | 2.74 | 21.70 | -2.39 | 7.39 | 17.49 | 0 | 0 | 0 | 0 | 0.69 | -34.91 | 10.0 | 0.0 | 4.97 | 4.19 | 0 | 0 | 2.42 | 18.05 | 7.4 | 8.5 | 0.1 | 233.33 | 2.52 | 21.15 | 0.00 | -3.52 |
| 2021 (8) | 5.55 | -29.48 | 1.5 | 0 | 0 | 0 | 0 | 0 | 21.32 | 6.33 | 2.02 | 112.63 | 4.74 | 45.85 | 22.23 | 37.16 | 6.29 | 24.55 | 0 | 0 | 0 | 0 | 1.06 | -17.83 | 10.0 | 0.0 | 4.77 | -1.85 | 0 | 0 | 2.05 | 102.97 | 6.82 | 16.18 | 0.03 | -25.0 | 2.08 | 98.1 | 0.00 | -6.16 |
| 2020 (7) | 7.87 | 20.34 | 0 | 0 | 3.9 | 0 | 0 | 0 | 20.05 | -8.82 | 0.95 | -16.67 | 3.25 | -25.46 | 16.21 | -18.25 | 5.05 | -1.75 | 0 | 0 | 0 | 0 | 1.29 | -17.83 | 10.0 | 0.0 | 4.86 | 2.32 | 0 | 0 | 1.01 | -20.47 | 5.87 | -2.49 | 0.04 | -50.0 | 1.05 | -22.22 | 0.00 | 1.88 |
| 2019 (6) | 6.54 | 105.66 | 0.99 | 0 | 0 | 0 | 0 | 0 | 21.99 | 7.58 | 1.14 | 20.0 | 4.36 | -13.66 | 19.83 | -19.75 | 5.14 | -19.94 | 0 | 0 | 3.85 | -0.77 | 1.57 | -19.49 | 10.0 | 0.3 | 4.75 | 2.15 | 0 | 0 | 1.27 | 20.95 | 6.02 | 4.88 | 0.08 | -20.0 | 1.35 | 17.39 | 0.00 | -50.98 |
| 2018 (5) | 3.18 | -48.96 | 0 | 0 | 0 | 0 | 0 | 0 | 20.44 | 13.87 | 0.95 | 10.47 | 5.05 | 55.86 | 24.71 | 36.88 | 6.42 | 16.73 | 0 | 0 | 3.88 | 0 | 1.95 | -33.67 | 9.97 | 0.0 | 4.65 | 1.75 | 0.04 | 300.0 | 1.05 | 22.09 | 5.74 | 5.51 | 0.1 | 0 | 1.15 | 40.24 | 0.00 | 102.55 |
| 2017 (4) | 6.23 | 7.6 | 2.45 | 0 | 3.41 | 0 | 0 | 0 | 17.95 | 1.82 | 0.86 | 2766.67 | 3.24 | 0.93 | 18.05 | -0.86 | 5.5 | 11.11 | 0 | 0 | 0 | 0 | 2.94 | 1030.77 | 9.97 | 0.0 | 4.57 | 0.0 | 0.01 | -50.0 | 0.86 | 177.42 | 5.44 | 11.02 | -0.04 | 0 | 0.82 | 173.33 | 0.00 | 0 |
| 2016 (3) | 5.79 | 17.68 | 0 | 0 | 0 | 0 | 0 | 0 | 17.63 | -4.55 | 0.03 | -98.85 | 3.21 | -33.4 | 18.21 | -30.23 | 4.95 | 17.02 | 0 | 0 | 3.34 | -3.47 | 0.26 | -10.34 | 9.97 | 0.4 | 4.57 | 6.28 | 0.02 | 0.0 | 0.31 | -88.81 | 4.9 | -30.89 | -0.01 | 0 | 0.3 | -89.09 | 0.00 | 0 |
| 2015 (2) | 4.92 | 125.69 | 0 | 0 | 0 | 0 | 0 | 0 | 18.47 | 3.24 | 2.62 | -4.03 | 4.82 | -7.84 | 26.10 | -10.73 | 4.23 | -15.06 | 0 | 0 | 3.46 | 0 | 0.29 | -6.45 | 9.93 | 0.81 | 4.3 | 6.7 | 0.02 | -33.33 | 2.77 | -5.14 | 7.09 | 1.43 | -0.02 | 0 | 2.75 | -5.17 | 0.00 | 0 |
| 2014 (1) | 2.18 | -31.87 | 0 | 0 | 3.96 | 0 | 0 | 0 | 17.89 | -2.19 | 2.73 | -26.42 | 5.23 | 27.56 | 29.23 | 30.41 | 4.98 | -1.19 | 0 | 0 | 0 | 0 | 0.31 | 19.23 | 9.85 | 0.0 | 4.03 | 10.11 | 0.03 | -40.0 | 2.92 | -23.56 | 6.99 | -7.17 | -0.02 | 0 | 2.9 | -23.48 | -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) | 4.07 | 11.51 | 61.51 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.1 | 16.44 | 23.79 | 0.33 | 22.22 | -13.16 | 4.27 | 16.99 | 24.13 | 23.60 | 10.65 | 21.79 | 6.29 | -8.71 | -16.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | -2.38 | -37.88 | 10.0 | 0.0 | 0.0 | 5.28 | 0.0 | 2.33 | 0 | 0 | 0 | 1.7 | 24.09 | -7.61 | 6.98 | 4.96 | -0.43 | 0.11 | 0.0 | -8.33 | 1.81 | 22.3 | -7.65 | 0.00 | -1.86 | 0.17 |
| 24Q2 (19) | 3.65 | -8.29 | 0.0 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.38 | -2.88 | 5.04 | 0.27 | -6.9 | 0.0 | 3.65 | -1.08 | 8.63 | 21.33 | -2.3 | 24.95 | 6.89 | -0.86 | -10.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.42 | -2.33 | -37.31 | 10.0 | 0.0 | 0.0 | 5.28 | 2.33 | 2.33 | 0 | 0 | 0 | 1.37 | 12.3 | -6.8 | 6.65 | 4.23 | 0.3 | 0.11 | 0.0 | 10.0 | 1.48 | 11.28 | -5.73 | 0.00 | 0 | -0.23 |
| 24Q1 (18) | 3.98 | 4.19 | 43.68 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.51 | 10.0 | 3.2 | 0.29 | 93.33 | -19.44 | 3.69 | 28.12 | -12.35 | 21.83 | 27.06 | 11.97 | 6.95 | -7.09 | -10.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0.43 | -2.27 | -36.76 | 10.0 | 0.0 | 0.0 | 5.16 | 0.0 | 3.82 | 0 | 0 | 0 | 1.22 | -39.9 | -11.59 | 6.38 | -11.27 | 0.31 | 0.11 | 10.0 | 22.22 | 1.33 | -37.56 | -9.52 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 3.82 | 51.59 | 15.06 | 0.3 | 0 | -40.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.1 | -0.49 | -19.45 | 0.15 | -60.53 | -65.12 | 2.88 | -16.28 | -40.86 | 17.18 | -11.33 | -20.82 | 7.48 | -0.13 | 1.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.44 | -33.33 | -36.23 | 10.0 | 0.0 | 0.0 | 5.16 | 0.0 | 3.82 | 0 | 0 | 0 | 2.03 | 10.33 | -16.12 | 7.19 | 2.57 | -2.84 | 0.1 | -16.67 | 0.0 | 2.13 | 8.67 | -15.48 | 0.00 | -0.89 | 1.17 |
| 23Q3 (16) | 2.52 | -30.96 | -34.38 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.12 | -1.2 | -31.9 | 0.38 | 40.74 | -40.62 | 3.44 | 2.38 | -28.93 | 19.38 | 13.51 | -8.06 | 7.49 | -2.73 | 8.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.66 | -1.49 | -35.92 | 10.0 | 0.0 | 0.0 | 5.16 | 0.0 | 3.82 | 0 | 0 | 0 | 1.84 | 25.17 | -5.15 | 7.01 | 5.73 | 1.45 | 0.12 | 20.0 | -7.69 | 1.96 | 24.84 | -5.31 | 0.00 | -2.25 | -0.51 |
| 23Q2 (15) | 3.65 | 31.77 | -19.07 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.17 | -4.58 | -31.41 | 0.27 | -25.0 | -6.9 | 3.36 | -20.19 | -28.96 | 17.07 | -12.44 | -20.59 | 7.7 | -1.28 | 15.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.67 | -1.47 | -35.58 | 10.0 | 0.0 | 0.0 | 5.16 | 3.82 | 3.82 | 0 | 0 | 0 | 1.47 | 6.52 | 13.08 | 6.63 | 4.25 | 5.74 | 0.1 | 11.11 | 25.0 | 1.57 | 6.8 | 13.77 | 0.00 | -1.61 | -2.18 |
| 23Q1 (14) | 2.77 | -16.57 | -24.11 | 0.4 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | -14.15 | -16.28 | 0.36 | -16.28 | -21.74 | 4.21 | -13.55 | -14.26 | 19.50 | -10.15 | -17.55 | 7.8 | 5.55 | 20.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0.68 | -1.45 | -34.62 | 10.0 | 0.0 | 0.0 | 4.97 | 0.0 | 4.19 | 0 | 0 | 0 | 1.38 | -42.98 | -45.02 | 6.36 | -14.05 | -12.64 | 0.09 | -10.0 | 80.0 | 1.47 | -41.67 | -42.58 | 0.00 | 6.13 | 5.14 |
| 22Q4 (13) | 3.32 | -13.54 | -40.18 | 0.5 | -50.0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 5.09 | -15.87 | -9.27 | 0.43 | -32.81 | -47.56 | 4.87 | 0.62 | 2.74 | 21.70 | 2.95 | -2.48 | 7.39 | 6.64 | 17.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0.69 | -33.01 | -34.91 | 10.0 | 0.0 | 0.0 | 4.97 | 0.0 | 4.19 | 0 | 0 | 0 | 2.42 | 24.74 | 18.05 | 7.4 | 7.09 | 8.5 | 0.1 | -23.08 | 233.33 | 2.52 | 21.74 | 21.15 | 0.00 | -2.53 | -3.52 |
| 22Q3 (12) | 3.84 | -14.86 | -17.6 | 1.0 | 0 | 17.65 | 0 | 0 | 0 | 0 | 0 | 0 | 6.05 | -0.49 | 18.86 | 0.64 | 120.69 | 0.0 | 4.84 | 2.33 | 20.7 | 21.08 | -1.95 | 6.4 | 6.93 | 3.9 | 18.87 | 0 | 0 | 0 | 0 | 0 | 0 | 1.03 | -0.96 | -8.04 | 10.0 | 0.0 | 0.0 | 4.97 | 0.0 | 4.19 | 0 | 0 | 0 | 1.94 | 49.23 | 60.33 | 6.91 | 10.21 | 15.55 | 0.13 | 62.5 | 333.33 | 2.07 | 50.0 | 66.94 | 0.00 | -3.89 | -5.76 |
| 22Q2 (11) | 4.51 | 23.56 | -42.98 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.08 | 16.48 | 25.62 | 0.29 | -36.96 | 31.82 | 4.73 | -3.67 | 42.47 | 21.50 | -9.1 | 31.14 | 6.67 | 2.93 | 31.3 | 0 | 0 | 0 | 0 | 0 | 0 | 1.04 | 0.0 | -9.57 | 10.0 | 0.0 | 0.0 | 4.97 | 4.19 | 2.26 | 0 | 0 | 0 | 1.3 | -48.21 | -17.2 | 6.27 | -13.87 | -2.64 | 0.08 | 60.0 | 166.67 | 1.38 | -46.09 | -13.75 | 0.00 | 5.75 | 0.7 |
| 22Q1 (10) | 3.65 | -34.23 | -57.66 | 0 | -100.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.22 | -6.95 | -9.38 | 0.46 | -43.9 | 35.29 | 4.91 | 3.59 | 34.52 | 23.65 | 6.28 | 34.13 | 6.48 | 3.02 | 35.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.04 | -1.89 | -15.45 | 10.0 | 0.0 | 0.0 | 4.77 | 0.0 | -1.85 | 0 | 0 | 0 | 2.51 | 22.44 | 85.93 | 7.28 | 6.74 | 17.23 | 0.05 | 66.67 | 0.0 | 2.56 | 23.08 | 82.86 | 0.00 | -2.61 | -6.72 |
| 21Q4 (9) | 5.55 | 19.1 | -29.48 | 1.5 | 76.47 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.61 | 10.22 | 23.3 | 0.82 | 28.12 | 148.48 | 4.74 | 18.2 | 45.85 | 22.25 | 12.32 | 37.36 | 6.29 | 7.89 | 24.55 | 0 | 0 | 0 | 0 | 0 | 0 | 1.06 | -5.36 | -17.83 | 10.0 | 0.0 | 0.0 | 4.77 | 0.0 | -1.85 | 0 | 0 | 0 | 2.05 | 69.42 | 102.97 | 6.82 | 14.05 | 16.18 | 0.03 | 0.0 | -25.0 | 2.08 | 67.74 | 98.1 | 0.00 | -4.79 | -6.16 |
| 21Q3 (8) | 4.66 | -41.09 | -24.6 | 0.85 | -66.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.09 | 5.17 | -0.2 | 0.64 | 190.91 | 178.26 | 4.01 | 20.78 | -11.28 | 19.81 | 20.84 | -2.82 | 5.83 | 14.76 | 14.76 | 0 | 0 | 0 | 0 | 0 | 0 | 1.12 | -2.61 | -18.25 | 10.0 | 0.0 | 0.0 | 4.77 | -1.85 | -1.85 | 0 | 0 | 0 | 1.21 | -22.93 | 80.6 | 5.98 | -7.14 | 8.14 | 0.03 | 0.0 | -50.0 | 1.24 | -22.5 | 69.86 | 0.00 | 2.69 | -3.35 |
| 21Q2 (7) | 7.91 | -8.24 | 28.62 | 2.5 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.84 | -15.97 | -8.51 | 0.22 | -35.29 | -18.52 | 3.32 | -9.04 | -23.15 | 16.40 | -7.02 | 0 | 5.08 | 5.83 | 3.46 | 0 | 0 | 0 | 0 | 0 | 0 | 1.15 | -6.5 | -20.14 | 10.0 | 0.0 | 0.0 | 4.86 | 0.0 | 0.0 | 0 | 0 | 0 | 1.57 | 16.3 | 256.82 | 6.44 | 3.7 | 21.51 | 0.03 | -40.0 | -57.14 | 1.6 | 14.29 | 213.73 | 0.00 | -2.04 | -7.17 |
| 21Q1 (6) | 8.62 | 9.53 | 46.1 | 0 | 0 | -100.0 | 3.91 | 0.26 | 0 | 0 | 0 | 0 | 5.76 | 26.59 | 12.5 | 0.34 | 3.03 | 183.33 | 3.65 | 12.31 | -21.67 | 17.63 | 8.84 | 0 | 4.8 | -4.95 | 4.58 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.23 | -4.65 | -19.61 | 10.0 | 0.0 | 0.0 | 4.86 | 0.0 | 2.32 | 0 | 0 | 0 | 1.35 | 33.66 | -2.88 | 6.21 | 5.79 | 1.31 | 0.05 | 25.0 | -37.5 | 1.4 | 33.33 | -4.76 | 0.00 | -2.02 | 0.18 |
| 20Q4 (5) | 7.87 | 27.35 | 20.34 | 0 | 0 | -100.0 | 3.9 | 0.26 | 0 | 0 | 0 | 0 | 4.55 | -10.78 | -31.68 | 0.33 | 43.48 | -59.26 | 3.25 | -28.1 | -25.46 | 16.20 | -20.53 | 0 | 5.05 | -0.59 | -1.75 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.29 | -5.84 | -17.83 | 10.0 | 0.0 | 0.0 | 4.86 | 0.0 | 2.32 | 0 | 0 | 0 | 1.01 | 50.75 | -20.47 | 5.87 | 6.15 | -2.49 | 0.04 | -33.33 | -50.0 | 1.05 | 43.84 | -22.22 | 0.00 | -1.94 | 1.88 |
| 20Q3 (4) | 6.18 | 0.49 | 0.0 | 0 | 0 | 0.0 | 3.89 | 0.52 | 0.0 | 0 | 0 | 0.0 | 5.1 | -3.59 | 0.0 | 0.23 | -14.81 | 0.0 | 4.52 | 4.63 | 0.0 | 20.39 | 0 | 0.0 | 5.08 | 3.46 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.37 | -4.86 | 0.0 | 10.0 | 0.0 | 0.0 | 4.86 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.67 | 52.27 | 0.0 | 5.53 | 4.34 | 0.0 | 0.06 | -14.29 | 0.0 | 0.73 | 43.14 | 0.0 | 0.00 | -1.36 | 0.0 |
