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) | 3.57 | -11.85 | 7.98 | 10.83 | 13.82 | 1282.0 | 0 | 0 | 30.28 | -14.9 | -2.59 | 0 | 2.76 | 45.26 | 9.11 | 70.69 | 9.69 | -46.96 | 27.67 | -1.0 | 2.17 | -88.81 | 2.63 | -8.68 | 44.69 | 23.32 | 0.94 | 34.29 | 0.03 | 0 | -1.01 | 0 | -0.05 | 0 | 6.26 | 279.39 | 5.25 | -15.46 | 0.20 | -11.33 |
| 2022 (9) | 4.05 | 70.17 | 7.2 | -40.74 | 1.0 | -72.38 | 0 | 0 | 35.58 | -11.84 | 2.4 | -62.96 | 1.9 | -40.44 | 5.34 | -32.44 | 18.27 | -20.32 | 27.95 | 28.09 | 19.39 | 6.77 | 2.88 | -11.93 | 36.24 | 6.0 | 0.7 | 0 | 0 | 0 | 4.56 | -34.67 | 5.26 | -24.64 | 1.65 | -75.59 | 6.21 | -54.8 | 0.22 | 9.42 |
| 2021 (8) | 2.38 | -20.13 | 12.15 | 54.58 | 3.62 | 1.4 | 0 | 0 | 40.36 | 15.55 | 6.48 | 4528.57 | 3.19 | 5.63 | 7.90 | -8.58 | 22.93 | 111.92 | 21.82 | 2.97 | 18.16 | 16.93 | 3.27 | -12.33 | 34.19 | 0.0 | 0 | 0 | 0 | 0 | 6.98 | 0 | 6.98 | 0 | 6.76 | 148.53 | 13.74 | 1184.11 | 0.20 | -16.38 |
| 2020 (7) | 2.98 | 101.35 | 7.86 | 0.9 | 3.57 | 57.27 | 0 | 0 | 34.93 | -11.68 | 0.14 | 0 | 3.02 | -3.82 | 8.65 | 8.9 | 10.82 | 11.32 | 21.19 | 91.07 | 15.53 | 45.28 | 3.73 | -11.19 | 34.19 | 0.0 | 0.63 | 0.0 | 0.41 | 0.0 | -1.65 | 0 | -0.61 | 0 | 2.72 | 0 | 1.07 | 0 | 0.24 | -4.96 |
| 2019 (6) | 1.48 | -40.56 | 7.79 | -19.19 | 2.27 | 73.28 | 0 | 0 | 39.55 | -20.76 | -1.66 | 0 | 3.14 | -8.72 | 7.94 | 15.19 | 9.72 | -35.16 | 11.09 | 4.52 | 10.69 | -0.56 | 4.2 | -10.06 | 34.19 | 0.0 | 0.63 | 36.96 | 0.41 | 64.0 | -1.73 | 0 | -0.7 | 0 | 0 | 0 | -1.73 | 0 | 0.25 | 5.57 |
| 2018 (5) | 2.49 | 23.88 | 9.64 | 22.18 | 1.31 | -35.78 | 0 | 0 | 49.91 | 13.61 | 1.71 | -46.73 | 3.44 | -22.7 | 6.89 | -31.96 | 14.99 | 11.78 | 10.61 | -0.28 | 10.75 | 16.34 | 4.67 | -8.97 | 34.19 | 4.52 | 0.46 | 228.57 | 0.25 | 0.0 | 1.7 | -46.54 | 2.4 | -32.77 | -0.13 | 0 | 1.57 | -51.24 | 0.24 | -2.61 |
| 2017 (4) | 2.01 | 33.11 | 7.89 | -21.49 | 2.04 | 121.74 | 0 | 0 | 43.93 | -0.27 | 3.21 | 75.41 | 4.45 | 3.73 | 10.13 | 4.01 | 13.41 | -3.32 | 10.64 | -4.49 | 9.24 | 3.7 | 5.13 | -7.57 | 32.71 | 0.0 | 0.14 | 0.0 | 0.25 | 0.0 | 3.18 | 0 | 3.57 | 0 | 0.04 | 300.0 | 3.22 | 0 | 0.25 | -2.82 |
| 2016 (3) | 1.51 | -39.6 | 10.05 | 13.18 | 0.92 | 607.69 | 0 | 0 | 44.05 | -8.19 | 1.83 | 0 | 4.29 | 20.17 | 9.74 | 30.89 | 13.87 | 18.24 | 11.14 | 11.29 | 8.91 | -18.56 | 5.55 | -8.42 | 32.71 | 0.0 | 0.14 | 0.0 | 0.25 | 0.0 | -1.19 | 0 | -0.8 | 0 | 0.01 | 0 | -1.18 | 0 | 0.25 | 0.31 |
| 2015 (2) | 2.5 | -1.96 | 8.88 | -41.42 | 0.13 | -96.05 | 0 | 0 | 47.98 | -18.68 | -1.88 | 0 | 3.57 | -10.97 | 7.44 | 9.48 | 11.73 | -35.41 | 10.01 | -8.08 | 10.94 | 9.18 | 6.06 | -7.2 | 32.71 | -15.02 | 0.14 | 0.0 | 0.25 | 0.0 | -2.93 | 0 | -2.54 | 0 | -0.03 | 0 | -2.96 | 0 | 0.25 | 10.33 |
| 2014 (1) | 2.55 | -20.31 | 15.16 | 81.99 | 3.29 | 12.29 | 0 | 0 | 59.0 | 0.24 | -1.68 | 0 | 4.01 | 20.42 | 6.80 | 20.13 | 18.16 | 21.15 | 10.89 | -1.89 | 10.02 | -10.05 | 6.53 | 2.35 | 38.49 | -0.82 | 0.14 | 0.0 | 0.25 | 0.0 | -6.78 | 0 | -6.39 | 0 | -0.02 | 0 | -6.8 | 0 | 0.23 | 18.33 |
| 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) | 8.51 | 162.65 | -28.25 | 16.63 | 74.5 | 73.95 | 2.59 | 23.33 | 161.62 | 0 | 0 | 0 | 8.85 | 2.79 | -0.67 | -0.43 | -437.5 | -2.38 | 3.01 | 14.02 | -12.24 | 9.55 | 14.23 | -16.5 | 11.99 | 15.73 | 6.58 | 22.15 | -4.2 | -18.86 | 15.02 | -0.53 | -32.65 | 2.57 | 1.18 | -3.02 | 44.69 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.18 | -24.84 | 661.9 | 2.14 | -15.75 | 181.58 | 7.97 | -13.37 | 55.66 | 9.15 | -15.04 | 86.35 | 0.19 | 0.8 | -2.68 |
| 24Q2 (19) | 3.24 | -4.42 | -15.18 | 9.53 | -7.66 | 25.23 | 2.1 | 25.0 | 51.08 | 0 | 0 | 0 | 8.61 | 18.43 | 8.71 | -0.08 | -103.02 | 91.11 | 2.64 | 23.94 | 28.78 | 8.36 | 21.24 | 22.75 | 10.36 | -15.22 | -26.16 | 23.12 | 1.23 | -17.78 | 15.1 | -1.69 | -28.13 | 2.54 | -1.17 | -6.96 | 44.69 | 0.0 | 18.57 | 0.94 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.57 | -4.27 | 1644.44 | 2.54 | -2.31 | 141.9 | 9.2 | 19.95 | 10.05 | 10.77 | 15.68 | 27.46 | 0.19 | -1.6 | -10.83 |
| 24Q1 (18) | 3.39 | -5.04 | -10.79 | 10.32 | 29.32 | 21.7 | 1.68 | -87.84 | 41.18 | 0 | 0 | 0 | 7.27 | 7.07 | 9.16 | 2.65 | 423.17 | 688.89 | 2.13 | -22.83 | -13.06 | 6.90 | -24.35 | -9.04 | 12.22 | 26.11 | -26.43 | 22.84 | -17.46 | -17.52 | 15.36 | 607.83 | -21.07 | 2.57 | -2.28 | -7.55 | 44.69 | 0.0 | 23.32 | 0.94 | 0.0 | 34.29 | 0.03 | 0.0 | 0 | 1.64 | 262.38 | -60.0 | 2.6 | 5300.0 | -45.72 | 7.67 | 22.52 | 131.02 | 9.31 | 77.33 | 25.47 | 0.20 | 0.04 | -12.29 |
| 23Q4 (17) | 3.57 | -69.9 | -11.85 | 7.98 | -16.53 | 10.83 | 13.82 | 1295.96 | 1282.0 | 0 | 0 | 0 | 6.79 | -23.79 | 4.46 | -0.82 | -95.24 | -182.76 | 2.76 | -19.53 | 45.26 | 9.11 | -20.3 | 70.74 | 9.69 | -13.87 | -46.96 | 27.67 | 1.36 | -1.0 | 2.17 | -90.27 | -88.81 | 2.63 | -0.75 | -8.68 | 44.69 | 0.0 | 23.32 | 0.94 | 0.0 | 34.29 | 0.03 | 0.0 | 0 | -1.01 | -380.95 | -122.15 | -0.05 | -106.58 | -100.95 | 6.26 | 22.27 | 279.39 | 5.25 | 6.92 | -15.46 | 0.20 | -1.92 | -11.33 |
| 23Q3 (16) | 11.86 | 210.47 | 194.29 | 9.56 | 25.62 | -3.92 | 0.99 | -28.78 | -75.91 | 0 | 0 | 0 | 8.91 | 12.5 | -1.22 | -0.42 | 53.33 | -145.16 | 3.43 | 67.32 | 37.2 | 11.44 | 67.93 | 76.82 | 11.25 | -19.81 | -46.58 | 27.3 | -2.92 | 0.15 | 22.3 | 6.14 | 44.24 | 2.65 | -2.93 | -10.77 | 44.69 | 18.57 | 23.32 | 0.94 | 0.0 | 34.29 | 0.03 | 0.0 | 0 | -0.21 | -333.33 | -104.38 | 0.76 | -27.62 | -86.16 | 5.12 | -38.76 | 95.42 | 4.91 | -41.89 | -33.83 | 0.20 | -7.65 | -9.41 |
| 23Q2 (15) | 3.82 | 0.53 | 20.13 | 7.61 | -10.26 | 3.4 | 1.39 | 16.81 | -62.13 | 0 | 0 | 0 | 7.92 | 18.92 | -21.89 | -0.9 | -100.0 | -168.18 | 2.05 | -16.33 | -30.98 | 6.81 | -10.16 | -12.15 | 14.03 | -15.53 | -14.14 | 28.12 | 1.55 | 7.0 | 21.01 | 7.97 | 56.91 | 2.73 | -1.8 | -10.78 | 37.69 | 4.0 | 4.0 | 0.94 | 34.29 | 34.29 | 0.03 | 0 | 0 | 0.09 | -97.8 | -97.72 | 1.05 | -78.08 | -77.42 | 8.36 | 151.81 | 180.54 | 8.45 | 13.88 | 21.93 | 0.22 | -3.21 | 2.07 |
| 23Q1 (14) | 3.8 | -6.17 | 10.79 | 8.48 | 17.78 | -8.42 | 1.19 | 19.0 | -67.22 | 0 | 0 | 0 | 6.66 | 2.46 | -32.93 | -0.45 | -55.17 | -202.27 | 2.45 | 28.95 | -27.94 | 7.58 | 41.99 | -10.77 | 16.61 | -9.09 | -10.07 | 27.69 | -0.93 | 25.81 | 19.46 | 0.36 | 17.65 | 2.78 | -3.47 | -12.03 | 36.24 | 0.0 | 6.0 | 0.7 | 0.0 | 0 | 0 | 0 | 0 | 4.1 | -10.09 | -44.74 | 4.79 | -8.94 | -35.44 | 3.32 | 101.21 | -44.67 | 7.42 | 19.48 | -44.71 | 0.22 | 1.13 | 9.65 |
| 22Q4 (13) | 4.05 | 0.5 | 70.17 | 7.2 | -27.64 | -40.74 | 1.0 | -75.67 | -72.38 | 0 | 0 | 0 | 6.5 | -27.94 | -32.01 | -0.29 | -131.18 | -126.61 | 1.9 | -24.0 | -40.44 | 5.34 | -17.47 | -32.44 | 18.27 | -13.25 | -20.32 | 27.95 | 2.53 | 28.09 | 19.39 | 25.42 | 6.77 | 2.88 | -3.03 | -11.93 | 36.24 | 0.0 | 6.0 | 0.7 | 0.0 | 0 | 0 | 0 | 0 | 4.56 | -5.0 | -34.67 | 5.26 | -4.19 | -24.64 | 1.65 | -37.02 | -75.59 | 6.21 | -16.31 | -54.8 | 0.22 | 0.2 | 9.42 |
| 22Q3 (12) | 4.03 | 26.73 | 116.67 | 9.95 | 35.19 | -16.74 | 4.11 | 11.99 | 12.6 | 0 | 0 | 0 | 9.02 | -11.05 | 3.92 | 0.93 | -29.55 | -34.04 | 2.5 | -15.82 | 0.4 | 6.47 | -16.57 | 6.14 | 21.06 | 28.89 | -11.18 | 27.26 | 3.73 | 27.44 | 15.46 | 15.46 | -21.92 | 2.97 | -2.94 | -12.39 | 36.24 | 0.0 | 6.0 | 0.7 | 0.0 | 0 | 0 | 0 | 0 | 4.8 | 21.52 | -18.64 | 5.49 | 18.06 | -6.95 | 2.62 | -12.08 | -20.61 | 7.42 | 7.07 | -19.35 | 0.22 | 4.06 | 3.55 |
| 22Q2 (11) | 3.18 | -7.29 | 23.26 | 7.36 | -20.52 | -25.2 | 3.67 | 1.1 | 2.51 | 0 | 0 | 0 | 10.14 | 2.11 | -14.43 | 1.32 | 200.0 | -44.77 | 2.97 | -12.65 | -28.09 | 7.75 | -8.75 | -19.94 | 16.34 | -11.53 | -4.89 | 26.28 | 19.4 | 21.72 | 13.39 | -19.04 | -40.09 | 3.06 | -3.16 | -12.57 | 36.24 | 6.0 | 6.0 | 0.7 | 0 | 11.11 | 0 | 0 | -100.0 | 3.95 | -46.77 | 36.68 | 4.65 | -37.33 | 18.62 | 2.98 | -50.33 | -43.24 | 6.93 | -48.36 | -14.86 | 0.21 | 3.98 | 4.79 |
| 22Q1 (10) | 3.43 | 44.12 | 30.92 | 9.26 | -23.79 | 2.32 | 3.63 | 0.28 | 0.0 | 0 | 0 | 0 | 9.93 | 3.87 | -3.4 | 0.44 | -59.63 | -72.5 | 3.4 | 6.58 | 21.43 | 8.50 | 7.52 | 14.91 | 18.47 | -19.45 | 8.97 | 22.01 | 0.87 | 3.04 | 16.54 | -8.92 | -13.4 | 3.16 | -3.36 | -12.71 | 34.19 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 7.42 | 6.3 | 10500.0 | 7.42 | 6.3 | 574.55 | 6.0 | -11.24 | 108.33 | 13.42 | -2.33 | 354.92 | 0.20 | 0.92 | -12.25 |
| 21Q4 (9) | 2.38 | 27.96 | -20.13 | 12.15 | 1.67 | 54.58 | 3.62 | -0.82 | 1.4 | 0 | 0 | 0 | 9.56 | 10.14 | -4.88 | 1.09 | -22.7 | 53.52 | 3.19 | 28.11 | 5.63 | 7.90 | 29.67 | -7.03 | 22.93 | -3.29 | 111.92 | 21.82 | 2.01 | 2.97 | 18.16 | -8.28 | 16.93 | 3.27 | -3.54 | -12.33 | 34.19 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 6.98 | 18.31 | 523.03 | 6.98 | 18.31 | 1244.26 | 6.76 | 104.85 | 148.53 | 13.74 | 49.35 | 1184.11 | 0.20 | -5.17 | -16.38 |
| 21Q3 (8) | 1.86 | -27.91 | -20.51 | 11.95 | 21.44 | 18.55 | 3.65 | 1.96 | 10.94 | 0 | 0 | 0 | 8.68 | -26.75 | -17.1 | 1.41 | -41.0 | 1181.82 | 2.49 | -39.71 | -11.7 | 6.09 | -37.07 | -26.59 | 23.71 | 38.01 | 105.46 | 21.39 | -0.93 | 88.46 | 19.8 | -11.41 | 70.84 | 3.39 | -3.14 | -11.95 | 34.19 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 5.9 | 104.15 | 351.06 | 5.9 | 50.51 | 550.38 | 3.3 | -37.14 | 11100.0 | 9.2 | 13.02 | 486.55 | 0.21 | 5.31 | -17.23 |
| 21Q2 (7) | 2.58 | -1.53 | 18.89 | 9.84 | 8.73 | 10.19 | 3.58 | -1.38 | 19.33 | 0 | 0 | 0 | 11.85 | 15.27 | 67.61 | 2.39 | 49.38 | 1427.78 | 4.13 | 47.5 | 64.54 | 9.68 | 30.97 | 0 | 17.18 | 1.36 | 87.55 | 21.59 | 1.08 | 93.81 | 22.35 | 17.02 | 132.57 | 3.5 | -3.31 | -11.84 | 34.19 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 2.89 | 4028.57 | 213.78 | 3.92 | 256.36 | 361.33 | 5.25 | 82.29 | 2287.5 | 8.14 | 175.93 | 392.81 | 0.20 | -12.92 | -18.77 |
| 21Q1 (6) | 2.62 | -12.08 | 87.14 | 9.05 | 15.14 | 4.26 | 3.63 | 1.68 | 39.08 | 0 | 0 | 0 | 10.28 | 2.29 | 29.47 | 1.6 | 125.35 | 413.73 | 2.8 | -7.28 | 7.69 | 7.39 | -13.01 | 0 | 16.95 | 56.65 | 85.86 | 21.36 | 0.8 | 89.19 | 19.1 | 22.99 | 84.9 | 3.62 | -2.95 | -11.49 | 34.19 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.07 | 104.24 | 103.07 | 1.1 | 280.33 | 188.71 | 2.88 | 5.88 | 588.14 | 2.95 | 175.7 | 202.79 | 0.23 | -3.83 | -8.36 |
| 20Q4 (5) | 2.98 | 27.35 | 101.35 | 7.86 | -22.02 | 0.9 | 3.57 | 8.51 | 57.27 | 0 | 0 | 0 | 10.05 | -4.01 | 18.37 | 0.71 | 545.45 | 201.43 | 3.02 | 7.09 | -4.13 | 8.50 | 2.39 | 0 | 10.82 | -6.24 | 11.32 | 21.19 | 86.7 | 91.07 | 15.53 | 33.99 | 45.28 | 3.73 | -3.12 | -11.19 | 34.19 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | -1.65 | 29.79 | 4.62 | -0.61 | 53.44 | 12.86 | 2.72 | 9166.67 | 0 | 1.07 | 144.96 | 161.85 | 0.24 | -6.15 | -4.96 |
| 20Q3 (4) | 2.34 | 7.83 | 0.0 | 10.08 | 12.88 | 0.0 | 3.29 | 9.67 | 0.0 | 0 | 0 | 0.0 | 10.47 | 48.09 | 0.0 | 0.11 | 161.11 | 0.0 | 2.82 | 12.35 | 0.0 | 8.30 | 0 | 0.0 | 11.54 | 25.98 | 0.0 | 11.35 | 1.89 | 0.0 | 11.59 | 20.6 | 0.0 | 3.85 | -3.02 | 0.0 | 34.19 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | -2.35 | 7.48 | 0.0 | -1.31 | 12.67 | 0.0 | -0.03 | 87.5 | 0.0 | -2.38 | 14.39 | 0.0 | 0.26 | 3.35 | 0.0 |
