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) | 13.44 | -6.6 | 2.61 | 0 | 11.83 | 9.23 | 0 | 0 | 32.0 | -31.2 | -6.51 | 0 | 8.51 | -19.57 | 26.59 | 16.91 | 14.22 | 24.41 | 0.2 | 5.26 | 43.56 | 0.37 | 0 | 0 | 45.9 | 3.99 | 5.65 | 0.71 | 0 | 0 | -4.66 | 0 | 1.0 | -88.53 | 0.09 | -96.39 | -4.57 | 0 | 0.00 | 0 |
| 2022 (9) | 14.39 | 29.41 | 0 | 0 | 10.83 | -55.27 | 0 | 0 | 46.51 | -11.51 | 0.32 | -94.68 | 10.58 | -38.81 | 22.75 | -30.85 | 11.43 | 23.84 | 0.19 | 11.76 | 43.4 | 33.25 | 0 | 0 | 44.14 | 3.01 | 5.61 | 11.98 | 0 | 0 | 3.12 | -56.12 | 8.72 | -28.05 | 2.49 | 170.65 | 5.61 | -30.14 | 0.00 | 0 |
| 2021 (8) | 11.12 | 17.8 | 3.05 | -42.13 | 24.21 | 72.81 | 0 | 0 | 52.56 | 53.33 | 6.01 | 0 | 17.29 | 84.72 | 32.90 | 20.48 | 9.23 | -14.22 | 0.17 | 0.0 | 32.57 | -32.94 | 0 | 0 | 42.85 | 2.54 | 5.01 | 0.0 | 0 | 0 | 7.11 | 0 | 12.12 | 96.43 | 0.92 | 124.39 | 8.03 | 2988.46 | 0.00 | 0 |
| 2020 (7) | 9.44 | -24.36 | 5.27 | 120.5 | 14.01 | 166.86 | 0 | 0 | 34.28 | -23.48 | -4.79 | 0 | 9.36 | 10.64 | 27.30 | 44.59 | 10.76 | -24.28 | 0.17 | 0.0 | 48.57 | -21.02 | 0 | 0 | 41.79 | -2.34 | 5.01 | 0.0 | 1.31 | -53.55 | -0.15 | 0 | 6.17 | -41.85 | 0.41 | 0 | 0.26 | -82.31 | 0.00 | 0 |
| 2019 (6) | 12.48 | 7.77 | 2.39 | 47.53 | 5.25 | -10.87 | 0 | 0 | 44.8 | -11.32 | -1.0 | 0 | 8.46 | -19.66 | 18.88 | -9.4 | 14.21 | 58.95 | 0.17 | -94.24 | 61.5 | 20.12 | 0 | 0 | 42.79 | -0.21 | 5.01 | 8.91 | 2.82 | 1181.82 | 2.78 | -75.29 | 10.61 | -33.98 | -1.31 | 0 | 1.47 | -82.56 | 0.00 | 0 |
| 2018 (5) | 11.58 | -18.22 | 1.62 | -31.36 | 5.89 | 20.2 | 0 | 0 | 50.52 | 4.99 | 4.09 | -15.84 | 10.53 | 19.93 | 20.84 | 14.23 | 8.94 | 62.25 | 2.95 | 2850.0 | 51.2 | 22.78 | 0 | 0 | 42.88 | -1.15 | 4.6 | 11.65 | 0.22 | -80.18 | 11.25 | 7.24 | 16.07 | 2.23 | -2.82 | 0 | 8.43 | -17.92 | 0.00 | 0 |
| 2017 (4) | 14.16 | 47.5 | 2.36 | -54.7 | 4.9 | -42.76 | 0 | 0 | 48.12 | 0.29 | 4.86 | 11.47 | 8.78 | -14.42 | 18.25 | -14.67 | 5.51 | -10.99 | 0.1 | -68.75 | 41.7 | 24.66 | 0 | 0 | 43.38 | 4.76 | 4.12 | 11.96 | 1.11 | 311.11 | 10.49 | 15.53 | 15.72 | 20.64 | -0.22 | 0 | 10.27 | 28.86 | 0.00 | 0 |
| 2016 (3) | 9.6 | 64.67 | 5.21 | 118.91 | 8.56 | 17.74 | 0 | 0 | 47.98 | -0.12 | 4.36 | 3.81 | 10.26 | 19.03 | 21.38 | 19.17 | 6.19 | -26.4 | 0.32 | -30.43 | 33.45 | -5.67 | 0 | 0 | 41.41 | 0.61 | 3.68 | 12.88 | 0.27 | 0 | 9.08 | 31.4 | 13.03 | 28.12 | -1.11 | 0 | 7.97 | 20.03 | 0.00 | 0 |
| 2015 (2) | 5.83 | 50.65 | 2.38 | -12.82 | 7.27 | 72.27 | 0 | 0 | 48.04 | 3.29 | 4.2 | 677.78 | 8.62 | 13.27 | 17.94 | 9.66 | 8.41 | 8.94 | 0.46 | -17.86 | 35.46 | -15.47 | 0 | 0 | 41.16 | 1.33 | 3.26 | 1.56 | 0 | 0 | 6.91 | 87.77 | 10.17 | 47.61 | -0.27 | 0 | 6.64 | 77.54 | 0.00 | 0 |
| 2014 (1) | 3.87 | -60.14 | 2.73 | 333.33 | 4.22 | -16.27 | 0 | 0 | 46.51 | 13.16 | 0.54 | 86.21 | 7.61 | 14.95 | 16.36 | 1.58 | 7.72 | -5.51 | 0.56 | -18.84 | 41.95 | -22.97 | 0 | 0 | 40.62 | -0.71 | 3.21 | 0.94 | 0 | 0 | 3.68 | 5.14 | 6.89 | -1.43 | 0.06 | 200.0 | 3.74 | 6.25 | 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) | 10.89 | -5.88 | -10.66 | 3.08 | -54.51 | 0.0 | 8.21 | 5.26 | -35.51 | 0 | 0 | 0 | 11.18 | 3.61 | 43.7 | -0.13 | -550.0 | 87.85 | 12.7 | 12.59 | 20.95 | 34.61 | 2.16 | 15.51 | 14.94 | 10.34 | 12.67 | 0.22 | 0.0 | 4.76 | 52.46 | 19.88 | 29.02 | 0 | 0 | 0 | 46.57 | 0.28 | 3.44 | 5.65 | 0.0 | 0.0 | 0 | 0 | 0 | -5.42 | -2.46 | -392.73 | 0.23 | -36.11 | -94.96 | 0.59 | -42.16 | -24.36 | -4.83 | -13.11 | -1409.38 | 0.00 | 0 | 0 |
| 24Q2 (19) | 11.57 | 10.61 | -7.37 | 6.77 | 53.51 | 179.75 | 7.8 | -32.64 | -36.53 | 0 | 0 | 0 | 10.79 | 41.42 | 39.41 | -0.02 | 96.72 | 98.68 | 11.28 | 25.33 | 11.13 | 33.88 | 13.85 | 32.13 | 13.54 | -8.02 | 5.37 | 0.22 | 4.76 | 10.0 | 43.76 | 6.63 | 7.52 | 0 | 0 | 0 | 46.44 | 0.76 | 3.15 | 5.65 | 0.0 | 0.0 | 0 | 0 | 0 | -5.29 | -0.38 | -17533.33 | 0.36 | -7.69 | -93.61 | 1.02 | -4.67 | 108.16 | -4.27 | -1.67 | -1028.26 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.46 | -22.17 | -26.49 | 4.41 | 68.97 | 4800.0 | 11.58 | -2.11 | 1.05 | 0 | 0 | 0 | 7.63 | 7.62 | -18.74 | -0.61 | 83.06 | -90.62 | 9.0 | 5.76 | -15.57 | 29.76 | 11.91 | 25.02 | 14.72 | 3.52 | 20.95 | 0.21 | 5.0 | 10.53 | 41.04 | -5.79 | -8.86 | 0 | 0 | 0 | 46.09 | 0.41 | 4.42 | 5.65 | 0.0 | 0.71 | 0 | 0 | 0 | -5.27 | -13.09 | -288.21 | 0.39 | -61.0 | -95.36 | 1.07 | 1088.89 | -18.94 | -4.2 | 8.1 | -201.94 | 0.00 | 0 | 0 |
| 23Q4 (17) | 13.44 | 10.25 | -6.6 | 2.61 | -15.26 | 0 | 11.83 | -7.07 | 9.23 | 0 | 0 | 0 | 7.09 | -8.87 | -30.01 | -3.6 | -236.45 | -339.02 | 8.51 | -18.95 | -19.57 | 26.59 | -11.25 | 16.91 | 14.22 | 7.24 | 24.41 | 0.2 | -4.76 | 5.26 | 43.56 | 7.13 | 0.37 | 0 | 0 | 0 | 45.9 | 1.95 | 3.99 | 5.65 | 0.0 | 0.71 | 0 | 0 | 0 | -4.66 | -323.64 | -249.36 | 1.0 | -78.07 | -88.53 | 0.09 | -88.46 | -96.39 | -4.57 | -1328.12 | -181.46 | 0.00 | 0 | 0 |
| 23Q3 (16) | 12.19 | -2.4 | -11.79 | 3.08 | 27.27 | -31.1 | 12.73 | 3.58 | -40.96 | 0 | 0 | 0 | 7.78 | 0.52 | -36.85 | -1.07 | 29.61 | -294.55 | 10.5 | 3.45 | -9.79 | 29.97 | 16.85 | 26.14 | 13.26 | 3.19 | 17.55 | 0.21 | 5.0 | 10.53 | 40.66 | -0.1 | 39.2 | 0 | 0 | 0 | 45.02 | 0.0 | 1.99 | 5.65 | 0.0 | 0.71 | 0 | 0 | 0 | -1.1 | -3566.67 | -129.02 | 4.56 | -19.01 | -51.44 | 0.78 | 59.18 | -78.57 | -0.32 | -169.57 | -104.31 | 0.00 | 0 | 0 |
| 23Q2 (15) | 12.49 | -12.23 | -18.37 | 2.42 | 2588.89 | 68.06 | 12.29 | 7.24 | -50.12 | 0 | 0 | 0 | 7.74 | -17.57 | -40.19 | -1.52 | -375.0 | -15300.0 | 10.15 | -4.78 | -28.22 | 25.64 | 7.73 | -7.96 | 12.85 | 5.59 | 17.35 | 0.2 | 5.26 | 11.11 | 40.7 | -9.62 | 33.09 | 0 | 0 | 0 | 45.02 | 1.99 | 2.02 | 5.65 | 0.71 | 0.71 | 0 | 0 | 0 | -0.03 | -101.07 | -100.93 | 5.63 | -33.06 | -36.38 | 0.49 | -62.88 | -44.32 | 0.46 | -88.83 | -88.83 | 0.00 | 0 | 0 |
| 23Q1 (14) | 14.23 | -1.11 | 15.97 | 0.09 | 0 | -92.17 | 11.46 | 5.82 | -53.99 | 0 | 0 | 0 | 9.39 | -7.31 | -15.56 | -0.32 | 60.98 | -155.17 | 10.66 | 0.76 | -31.49 | 23.81 | 4.65 | -21.04 | 12.17 | 6.47 | 21.09 | 0.19 | 0.0 | 5.56 | 45.03 | 3.76 | 44.14 | 0 | 0 | 0 | 44.14 | 0.0 | 3.01 | 5.61 | 0.0 | 11.98 | 0 | 0 | 0 | 2.8 | -10.26 | -63.54 | 8.41 | -3.56 | -33.73 | 1.32 | -46.99 | -10.2 | 4.12 | -26.56 | -54.97 | 0.00 | 0 | 0 |
| 22Q4 (13) | 14.39 | 4.12 | 29.41 | 0 | -100.0 | -100.0 | 10.83 | -49.77 | -55.27 | 0 | 0 | 0 | 10.13 | -17.78 | -19.73 | -0.82 | -249.09 | -148.24 | 10.58 | -9.11 | -38.81 | 22.75 | -4.24 | -30.85 | 11.43 | 1.33 | 23.84 | 0.19 | 0.0 | 11.76 | 43.4 | 48.58 | 33.25 | 0 | 0 | 0 | 44.14 | 0.0 | 3.01 | 5.61 | 0.0 | 11.98 | 0 | 0 | 0 | 3.12 | -17.68 | -56.12 | 8.72 | -7.14 | -28.05 | 2.49 | -31.59 | 170.65 | 5.61 | -24.5 | -30.14 | 0.00 | 0 | 0 |
| 22Q3 (12) | 13.82 | -9.67 | 45.32 | 4.47 | 210.42 | 37.54 | 21.56 | -12.5 | 123.88 | 0 | 0 | 0 | 12.32 | -4.79 | -12.44 | 0.55 | 5400.0 | -78.6 | 11.64 | -17.68 | -29.15 | 23.76 | -14.74 | -27.59 | 11.28 | 3.01 | 40.3 | 0.19 | 5.56 | 11.76 | 29.21 | -4.48 | -38.35 | 0 | 0 | 0 | 44.14 | 0.02 | 3.01 | 5.61 | 0.0 | 11.98 | 0 | 0 | 0 | 3.79 | 16.98 | -30.71 | 9.39 | 6.1 | -10.49 | 3.64 | 313.64 | 5300.0 | 7.43 | 80.34 | 37.59 | 0.00 | 0 | 0 |
| 22Q2 (11) | 15.3 | 24.69 | 48.11 | 1.44 | 25.22 | 251.22 | 24.64 | -1.08 | 78.94 | 0 | 0 | 0 | 12.94 | 16.37 | -6.23 | 0.01 | -98.28 | -99.41 | 14.14 | -9.13 | 5.13 | 27.86 | -7.59 | -10.65 | 10.95 | 8.96 | 33.7 | 0.18 | 0.0 | 5.88 | 30.58 | -2.11 | -39.8 | 0 | 0 | 0 | 44.13 | 2.99 | 5.45 | 5.61 | 11.98 | 11.98 | 0 | 0 | -100.0 | 3.24 | -57.81 | 102.5 | 8.85 | -30.26 | 11.74 | 0.88 | -40.14 | 54.39 | 4.12 | -54.97 | 89.86 | 0.00 | 0 | 0 |
| 22Q1 (10) | 12.27 | 10.34 | 31.94 | 1.15 | -62.3 | -70.81 | 24.91 | 2.89 | 12.87 | 0 | 0 | 0 | 11.12 | -11.89 | -7.87 | 0.58 | -65.88 | 866.67 | 15.56 | -10.01 | 37.46 | 30.15 | -8.35 | -1.75 | 10.05 | 8.88 | 11.79 | 0.18 | 5.88 | 5.88 | 31.24 | -4.08 | -20.97 | 0 | 0 | 0 | 42.85 | 0.0 | 2.54 | 5.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 7.68 | 8.02 | 8633.33 | 12.69 | 4.7 | 103.69 | 1.47 | 59.78 | 67.05 | 9.15 | 13.95 | 1058.23 | 0.00 | 0 | 0 |
| 21Q4 (9) | 11.12 | 16.93 | 17.8 | 3.05 | -6.15 | -42.13 | 24.21 | 151.4 | 72.81 | 0 | 0 | 0 | 12.62 | -10.31 | 24.46 | 1.7 | -33.85 | 414.81 | 17.29 | 5.23 | 84.72 | 32.90 | 0.27 | 20.48 | 9.23 | 14.8 | -14.22 | 0.17 | 0.0 | 0.0 | 32.57 | -31.26 | -32.94 | 0 | 0 | 0 | 42.85 | 0.0 | 2.54 | 5.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 7.11 | 29.98 | 4840.0 | 12.12 | 15.54 | 96.43 | 0.92 | 1414.29 | 124.39 | 8.03 | 48.7 | 2988.46 | 0.00 | 0 | 0 |
| 21Q3 (8) | 9.51 | -7.94 | 15.13 | 3.25 | 692.68 | 19.93 | 9.63 | -30.07 | -24.17 | 0 | 0 | 0 | 14.07 | 1.96 | 97.61 | 2.57 | 52.07 | 521.31 | 16.43 | 22.16 | 137.43 | 32.81 | 5.2 | 60.72 | 8.04 | -1.83 | -41.27 | 0.17 | 0.0 | 0.0 | 47.38 | -6.73 | -7.62 | 0 | 0 | 0 | 42.85 | 2.39 | 2.54 | 5.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 5.47 | 241.88 | 1664.52 | 10.49 | 32.45 | 58.22 | -0.07 | -112.28 | -113.21 | 5.4 | 148.85 | 542.86 | 0.00 | 0 | 0 |
| 21Q2 (7) | 10.33 | 11.08 | 6.49 | 0.41 | -89.59 | -85.86 | 13.77 | -37.61 | 83.6 | 0 | 0 | 0 | 13.8 | 14.33 | 82.54 | 1.69 | 2716.67 | 181.64 | 13.45 | 18.82 | 80.78 | 31.18 | 1.63 | 0 | 8.19 | -8.9 | -40.99 | 0.17 | 0.0 | 0.0 | 50.8 | 28.51 | -10.58 | 0 | 0 | 0 | 41.85 | 0.14 | -1.04 | 5.01 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 1.6 | 1877.78 | 73.91 | 7.92 | 27.13 | 9.39 | 0.57 | -35.23 | 26.67 | 2.17 | 174.68 | 58.39 | 0.00 | 0 | 0 |
| 21Q1 (6) | 9.3 | -1.48 | -2.72 | 3.94 | -25.24 | 6.49 | 22.07 | 57.53 | 206.53 | 0 | 0 | 0 | 12.07 | 19.03 | 27.59 | 0.06 | 111.11 | 103.8 | 11.32 | 20.94 | 24.4 | 30.69 | 12.38 | 0 | 8.99 | -16.45 | -33.11 | 0.17 | 0.0 | 0.0 | 39.53 | -18.61 | -31.28 | 0 | 0 | 0 | 41.79 | 0.0 | -1.18 | 5.01 | 0.0 | 0.0 | 1.31 | 0.0 | -53.55 | -0.09 | 40.0 | -107.14 | 6.23 | 0.97 | -31.46 | 0.88 | 114.63 | 134.92 | 0.79 | 203.85 | 162.7 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.44 | 14.29 | -24.36 | 5.27 | 94.46 | 120.5 | 14.01 | 10.31 | 166.86 | 0 | 0 | 0 | 10.14 | 42.42 | 3.89 | -0.54 | 11.48 | -14.89 | 9.36 | 35.26 | 10.64 | 27.30 | 33.76 | 0 | 10.76 | -21.4 | -24.28 | 0.17 | 0.0 | 0.0 | 48.57 | -5.3 | -21.02 | 0 | 0 | 0 | 41.79 | 0.0 | -2.34 | 5.01 | 0.0 | 0.0 | 1.31 | 0.0 | -53.55 | -0.15 | -148.39 | -105.4 | 6.17 | -6.94 | -41.85 | 0.41 | -22.64 | 131.3 | 0.26 | -69.05 | -82.31 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.26 | -14.85 | 0.0 | 2.71 | -6.55 | 0.0 | 12.7 | 69.33 | 0.0 | 0 | 0 | 0.0 | 7.12 | -5.82 | 0.0 | -0.61 | 70.53 | 0.0 | 6.92 | -6.99 | 0.0 | 20.41 | 0 | 0.0 | 13.69 | -1.37 | 0.0 | 0.17 | 0.0 | 0.0 | 51.29 | -9.72 | 0.0 | 0 | 0 | 0.0 | 41.79 | -1.18 | 0.0 | 5.01 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 0.31 | -66.3 | 0.0 | 6.63 | -8.43 | 0.0 | 0.53 | 17.78 | 0.0 | 0.84 | -38.69 | 0.0 | 0.00 | 0 | 0.0 |
