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) | 1.12 | -18.84 | 22.62 | 95.34 | 0.59 | 247.06 | 0 | 0 | 3.92 | -18.67 | 0.38 | 0 | 0.2 | -80.2 | 5.10 | -75.65 | 0.46 | -19.3 | 1.33 | 0.0 | 0.71 | -30.39 | 0 | 0 | 9.36 | 0.0 | 0.35 | 0.0 | 0.89 | 0.0 | 0.84 | 86.67 | 2.07 | 22.49 | 0.13 | 18.18 | 0.97 | 73.21 | 0.00 | 0 |
| 2022 (9) | 1.38 | 46.81 | 11.58 | 63.56 | 0.17 | -26.09 | 0 | 0 | 4.82 | -3.6 | -1.24 | 0 | 1.01 | 288.46 | 20.95 | 302.97 | 0.57 | -54.4 | 1.33 | 14.66 | 1.02 | -27.66 | 0 | 0 | 9.36 | 14.71 | 0.35 | 3400.0 | 0.89 | 0.0 | 0.45 | -86.73 | 1.69 | -60.61 | 0.11 | 83.33 | 0.56 | -83.77 | 0.00 | 0 |
| 2021 (8) | 0.94 | -72.11 | 7.08 | 31.84 | 0.23 | 64.29 | 0 | 0 | 5.0 | 49.7 | 3.73 | 0 | 0.26 | 8.33 | 5.20 | -27.63 | 1.25 | -8.09 | 1.16 | -41.12 | 1.41 | 65.88 | 0 | 0 | 8.16 | 13.97 | 0.01 | 0.0 | 0.89 | 0.0 | 3.39 | 0 | 4.29 | 666.07 | 0.06 | -14.29 | 3.45 | 0 | 0.00 | 0 |
| 2020 (7) | 3.37 | 130.82 | 5.37 | 14.74 | 0.14 | 250.0 | 0 | 0 | 3.34 | -24.09 | -0.07 | 0 | 0.24 | -55.56 | 7.19 | -41.45 | 1.36 | -10.53 | 1.97 | 0.51 | 0.85 | 60.38 | 0 | 0 | 7.16 | 0.0 | 0.01 | 0.0 | 0.89 | 0.0 | -0.34 | 0 | 0.56 | -9.68 | 0.07 | 0.0 | -0.27 | 0 | 0.00 | 0 |
| 2019 (6) | 1.46 | 35.19 | 4.68 | 14.15 | 0.04 | 0 | 0 | 0 | 4.4 | 3.77 | 0.53 | 0 | 0.54 | -10.0 | 12.27 | -13.27 | 1.52 | -5.59 | 1.96 | 21.74 | 0.53 | 0 | 0 | 0 | 7.16 | 29.95 | 0.01 | 0.0 | 0.89 | 0.0 | -0.27 | 0 | 0.62 | 675.0 | 0.07 | 16.67 | -0.2 | 0 | 0.00 | 0 |
| 2018 (5) | 1.08 | 103.77 | 4.1 | 95.24 | 0 | 0 | 0 | 0 | 4.24 | 1.19 | -1.01 | 0 | 0.6 | 62.16 | 14.15 | 60.25 | 1.61 | -35.6 | 1.61 | 0.0 | 0 | 0 | 0 | 0 | 5.51 | 19.01 | 0.01 | 0 | 0.89 | 0.0 | -0.81 | 0 | 0.08 | -91.84 | 0.06 | -14.29 | -0.75 | 0 | 0.00 | 0 |
| 2017 (4) | 0.53 | -14.52 | 2.1 | 18.64 | 0 | 0 | 0 | 0 | 4.19 | -31.42 | 0.09 | 0 | 0.37 | -28.85 | 8.83 | 3.76 | 2.5 | -19.09 | 1.61 | 0 | 0 | 0 | 0 | 0 | 4.63 | -35.87 | 0 | 0 | 0.89 | 0.0 | 0.09 | 0 | 0.98 | 0 | 0.07 | 40.0 | 0.16 | 0 | 0.00 | 0 |
| 2016 (3) | 0.62 | -60.0 | 1.77 | -46.85 | 0 | 0 | 0 | 0 | 6.11 | -5.56 | -1.54 | 0 | 0.52 | 8.33 | 8.51 | 14.72 | 3.09 | -5.5 | 0 | 0 | 0 | 0 | 0 | 0 | 7.22 | 11.59 | 0.12 | 0.0 | 0.89 | 0.0 | -2.72 | 0 | -1.71 | 0 | 0.05 | -28.57 | -2.67 | 0 | 0.00 | 0 |
| 2015 (2) | 1.55 | 78.16 | 3.33 | 33.2 | 0 | 0 | 0 | 0 | 6.47 | -44.98 | -1.23 | 0 | 0.48 | -52.0 | 7.42 | -12.75 | 3.27 | 1.87 | 0 | 0 | 0 | 0 | 0.58 | -38.95 | 6.47 | 0.0 | 0.12 | 0.0 | 0.89 | 0.0 | -1.18 | 0 | -0.18 | 0 | 0.07 | 600.0 | -1.11 | 0 | 0.00 | 0 |
| 2014 (1) | 0.87 | 20.83 | 2.5 | 127.27 | 0 | 0 | 0 | 0 | 11.76 | -16.36 | -0.62 | 0 | 1.0 | -27.54 | 8.50 | -13.36 | 3.21 | 68.95 | 0 | 0 | 0 | 0 | 0.95 | 0 | 6.47 | 0.0 | 0.12 | 0.0 | 0.89 | 0.0 | 0.04 | -93.94 | 1.05 | -37.13 | 0.01 | 0 | 0.05 | -92.42 | 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) | 1.33 | -34.48 | 20.91 | 3.0 | -80.0 | -86.35 | 0.21 | -8.7 | -65.0 | 0 | 0 | 0 | 0.51 | -32.89 | -16.39 | -0.28 | -187.5 | -135.44 | 0.23 | -30.3 | 35.29 | 8.01 | -27.87 | 64.05 | 0.23 | 4.55 | -57.41 | 1.33 | 0.0 | 0.0 | 0.92 | -4.17 | 21.05 | 0 | 0 | 0 | 9.36 | 0.0 | 0.0 | 0.39 | 0.0 | 11.43 | 0.89 | 0.0 | 0.0 | 1.93 | -13.06 | 14.88 | 3.21 | -8.02 | 10.31 | 0.15 | -6.25 | -11.76 | 2.08 | -12.61 | 12.43 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.03 | 262.5 | 31.82 | 15.0 | -37.53 | -13.19 | 0.23 | -60.34 | -58.18 | 0 | 0 | 0 | 0.76 | 28.81 | -39.68 | 0.32 | -70.91 | 77.78 | 0.33 | 106.25 | -80.0 | 11.11 | 140.97 | -70.03 | 0.22 | -56.0 | -29.03 | 1.33 | 0.0 | 0.0 | 0.96 | 45.45 | 71.43 | 0 | 0 | 0 | 9.36 | 0.0 | 0.0 | 0.39 | 11.43 | 11.43 | 0.89 | 0.0 | 0.0 | 2.22 | 14.43 | 149.44 | 3.49 | 10.09 | 63.85 | 0.16 | 6.67 | 77.78 | 2.38 | 13.88 | 142.86 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.56 | -50.0 | -12.5 | 24.01 | 6.15 | 82.59 | 0.58 | -1.69 | 241.18 | 0 | 0 | 0 | 0.59 | -41.58 | -43.27 | 1.1 | 230.95 | 340.0 | 0.16 | -20.0 | -86.55 | 4.61 | -9.63 | -82.72 | 0.5 | 8.7 | -9.09 | 1.33 | 0.0 | 0.0 | 0.66 | -7.04 | -32.65 | 0 | 0 | 0 | 9.36 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 1.94 | 130.95 | 173.24 | 3.17 | 53.14 | 63.4 | 0.15 | 15.38 | 15.38 | 2.09 | 115.46 | 148.81 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.12 | 1.82 | -18.84 | 22.62 | 2.96 | 95.34 | 0.59 | -1.67 | 247.06 | 0 | 0 | 0 | 1.01 | 65.57 | 77.19 | -0.84 | -206.33 | 44.74 | 0.2 | 17.65 | -80.2 | 5.10 | 4.44 | -75.6 | 0.46 | -14.81 | -19.3 | 1.33 | 0.0 | 0.0 | 0.71 | -6.58 | -30.39 | 0 | 0 | 0 | 9.36 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.84 | -50.0 | 86.67 | 2.07 | -28.87 | 22.49 | 0.13 | -23.53 | 18.18 | 0.97 | -47.57 | 73.21 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.1 | -28.57 | -60.57 | 21.97 | 27.14 | 163.43 | 0.6 | 9.09 | 252.94 | 0 | 0 | 0 | 0.61 | -51.59 | -61.39 | 0.79 | 338.89 | 538.89 | 0.17 | -89.7 | -83.96 | 4.89 | -86.83 | -76.17 | 0.54 | 74.19 | -11.48 | 1.33 | 0.0 | 0.0 | 0.76 | 35.71 | -28.97 | 0 | 0 | 0 | 9.36 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 1.68 | 88.76 | -15.15 | 2.91 | 36.62 | -9.35 | 0.17 | 88.89 | 0.0 | 1.85 | 88.78 | -13.95 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.54 | 140.62 | -34.75 | 17.28 | 31.41 | 207.47 | 0.55 | 223.53 | 139.13 | 0 | 0 | 0 | 1.26 | 21.15 | -0.79 | 0.18 | -28.0 | -48.57 | 1.65 | 38.66 | 146.27 | 37.08 | 38.97 | 175.05 | 0.31 | -43.64 | -70.19 | 1.33 | 0.0 | 0.0 | 0.56 | -42.86 | -43.43 | 0 | 0 | 0 | 9.36 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.89 | 25.35 | -58.6 | 2.13 | 9.79 | -37.17 | 0.09 | -30.77 | -43.75 | 0.98 | 16.67 | -57.58 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.64 | -53.62 | -4.48 | 13.15 | 13.56 | 116.28 | 0.17 | 0.0 | -26.09 | 0 | 0 | 0 | 1.04 | 82.46 | -26.24 | 0.25 | 116.45 | 127.27 | 1.19 | 17.82 | 80.3 | 26.68 | 27.6 | 117.5 | 0.55 | -3.51 | -59.56 | 1.33 | 0.0 | 0.0 | 0.98 | -3.92 | -6.67 | 0 | 0 | 0 | 9.36 | 0.0 | 14.71 | 0.35 | 0.0 | 3400.0 | 0.89 | 0.0 | 0.0 | 0.71 | 57.78 | -79.71 | 1.94 | 14.79 | -55.91 | 0.13 | 18.18 | -40.91 | 0.84 | 50.0 | -77.42 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.38 | -50.54 | 46.81 | 11.58 | 38.85 | 63.56 | 0.17 | 0.0 | -26.09 | 0 | 0 | 0 | 0.57 | -63.92 | -37.36 | -1.52 | -744.44 | -143.8 | 1.01 | -4.72 | 288.46 | 20.91 | 1.99 | 302.94 | 0.57 | -6.56 | -54.4 | 1.33 | 0.0 | 14.66 | 1.02 | -4.67 | -27.66 | 0 | 0 | 0 | 9.36 | 0.0 | 14.71 | 0.35 | 0.0 | 3400.0 | 0.89 | 0.0 | 0.0 | 0.45 | -77.27 | -86.73 | 1.69 | -47.35 | -60.61 | 0.11 | -35.29 | 83.33 | 0.56 | -73.95 | -83.77 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.79 | 18.22 | 193.68 | 8.34 | 48.4 | 11.95 | 0.17 | -26.09 | 21.43 | 0 | 0 | 0 | 1.58 | 24.41 | 14.49 | -0.18 | -151.43 | -220.0 | 1.06 | 58.21 | 32.5 | 20.50 | 52.09 | 18.66 | 0.61 | -41.35 | -61.15 | 1.33 | 0.0 | -32.14 | 1.07 | 8.08 | 44.59 | 0 | 0 | 0 | 9.36 | 0.0 | 30.73 | 0.35 | 0.0 | 3400.0 | 0.89 | 0.0 | 0.0 | 1.98 | -7.91 | 2575.0 | 3.21 | -5.31 | 296.3 | 0.17 | 6.25 | 466.67 | 2.15 | -6.93 | 4400.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.36 | 252.24 | 78.79 | 5.62 | -7.57 | -22.7 | 0.23 | 0.0 | 64.29 | 0 | 0 | 0 | 1.27 | -9.93 | -24.4 | 0.35 | 218.18 | 337.5 | 0.67 | 1.52 | -36.19 | 13.48 | 9.89 | -47.87 | 1.04 | -23.53 | -27.78 | 1.33 | 0.0 | -32.14 | 0.99 | -5.71 | 26.92 | 0 | 0 | 0 | 9.36 | 14.71 | 30.73 | 0.35 | 3400.0 | 3400.0 | 0.89 | 0.0 | 0.0 | 2.15 | -38.57 | 995.83 | 3.39 | -22.95 | 413.64 | 0.16 | -27.27 | 300.0 | 2.31 | -37.9 | 1255.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.67 | -28.72 | -60.12 | 6.08 | -14.12 | -7.88 | 0.23 | 0.0 | 64.29 | 0 | 0 | 0 | 1.41 | 54.95 | 35.58 | 0.11 | -96.83 | 450.0 | 0.66 | 153.85 | 11.86 | 12.27 | 136.39 | 26.42 | 1.36 | 8.8 | -6.21 | 1.33 | 14.66 | -32.14 | 1.05 | -25.53 | 29.63 | 0 | 0 | 0 | 8.16 | 0.0 | 13.97 | 0.01 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 3.5 | 3.24 | 1229.03 | 4.4 | 2.56 | 658.62 | 0.22 | 266.67 | 266.67 | 3.72 | 7.83 | 1588.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.94 | -1.05 | -72.11 | 7.08 | -4.97 | 31.84 | 0.23 | 64.29 | 64.29 | 0 | 0 | 0 | 0.91 | -34.06 | 71.7 | 3.47 | 2213.33 | 5883.33 | 0.26 | -67.5 | 8.33 | 5.19 | -69.97 | 81.42 | 1.25 | -20.38 | -8.09 | 1.16 | -40.82 | -41.12 | 1.41 | 90.54 | 65.88 | 0 | 0 | 0 | 8.16 | 13.97 | 13.97 | 0.01 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 3.39 | 4337.5 | 1097.06 | 4.29 | 429.63 | 666.07 | 0.06 | 100.0 | -14.29 | 3.45 | 7000.0 | 1377.78 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.95 | -28.03 | -54.11 | 7.45 | 2.48 | 106.94 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 1.38 | -17.86 | 70.37 | 0.15 | 87.5 | 193.75 | 0.8 | -23.81 | 135.29 | 17.28 | -33.19 | 512.88 | 1.57 | 9.03 | 12.14 | 1.96 | 0.0 | -2.97 | 0.74 | -5.13 | -15.91 | 0 | 0 | 0 | 7.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | -0.08 | 66.67 | 71.43 | 0.81 | 22.73 | 30.65 | 0.03 | -25.0 | -57.14 | -0.05 | 75.0 | 76.19 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.32 | -21.43 | -46.12 | 7.27 | 10.15 | 79.06 | 0.14 | 0.0 | 250.0 | 0 | 0 | 0 | 1.68 | 61.54 | -54.59 | 0.08 | 300.0 | -42.86 | 1.05 | 77.97 | -67.39 | 25.86 | 166.51 | 0 | 1.44 | -0.69 | -8.86 | 1.96 | 0.0 | -3.45 | 0.78 | -3.7 | 52.94 | 0 | 0 | 0 | 7.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | -0.24 | 22.58 | -100.0 | 0.66 | 13.79 | -14.29 | 0.04 | -33.33 | -33.33 | -0.2 | 20.0 | -233.33 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.68 | -50.15 | 30.23 | 6.6 | 22.91 | 75.07 | 0.14 | 0.0 | 250.0 | 0 | 0 | 0 | 1.04 | 96.23 | -68.96 | 0.02 | 133.33 | 100.0 | 0.59 | 145.83 | -81.5 | 9.70 | 239.23 | 0 | 1.45 | 6.62 | -14.2 | 1.96 | -0.51 | 0.0 | 0.81 | -4.71 | 55.77 | 0 | 0 | 0 | 7.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | -0.31 | 8.82 | -19.23 | 0.58 | 3.57 | -7.94 | 0.06 | -14.29 | 0.0 | -0.25 | 7.41 | -25.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.37 | 62.8 | 130.82 | 5.37 | 49.17 | 14.74 | 0.14 | 0.0 | 250.0 | 0 | 0 | 0 | 0.53 | -34.57 | -87.38 | -0.06 | 62.5 | -160.0 | 0.24 | -29.41 | -92.64 | 2.86 | 1.47 | 0 | 1.36 | -2.86 | -50.9 | 1.97 | -2.48 | 0.51 | 0.85 | -3.41 | 60.38 | 0 | 0 | 0 | 7.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | -0.34 | -21.43 | -25.93 | 0.56 | -9.68 | -9.68 | 0.07 | 0.0 | 0.0 | -0.27 | -28.57 | -35.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.07 | -15.51 | 0.0 | 3.6 | -11.33 | 0.0 | 0.14 | 250.0 | 0.0 | 0 | 0 | 0.0 | 0.81 | -78.11 | 0.0 | -0.16 | -214.29 | 0.0 | 0.34 | -89.44 | 0.0 | 2.82 | 0 | 0.0 | 1.4 | -11.39 | 0.0 | 2.02 | -0.49 | 0.0 | 0.88 | 72.55 | 0.0 | 0 | 0 | 0.0 | 7.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | -0.28 | -133.33 | 0.0 | 0.62 | -19.48 | 0.0 | 0.07 | 16.67 | 0.0 | -0.21 | -250.0 | 0.0 | 0.00 | 0 | 0.0 |
