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) | 1.44 | -45.66 | 3.24 | -57.09 | 2.0 | 0 | 0 | 0 | 8.04 | -20.47 | -0.36 | 0 | 1.56 | -19.59 | 19.40 | 1.12 | 1.17 | -39.06 | 0.18 | 5.88 | 0 | 0 | 0.01 | -66.67 | 3.03 | 0.0 | 0 | 0 | 0 | 0 | -1.16 | 0 | -1.16 | 0 | 0.27 | -34.15 | -0.89 | 0 | 0.56 | 0.22 |
| 2022 (9) | 2.65 | 44.02 | 7.55 | 44.36 | 0 | 0 | 0 | 0 | 10.11 | -5.51 | 0.09 | 80.0 | 1.94 | -11.42 | 19.19 | -6.25 | 1.92 | -6.8 | 0.17 | 6.25 | 2.0 | 0.0 | 0.03 | 0.0 | 3.03 | -67.97 | 0 | 0 | 0 | 0 | -1.25 | 0 | -1.25 | 0 | 0.41 | 0 | -0.84 | 0 | 0.56 | 5.64 |
| 2021 (8) | 1.84 | 91.67 | 5.23 | -14.68 | 2.8 | 1300.0 | 0 | 0 | 10.7 | -0.56 | 0.05 | 0 | 2.19 | 19.02 | 20.47 | 19.69 | 2.06 | 59.69 | 0.16 | 60.0 | 2.0 | -28.57 | 0.03 | 200.0 | 9.46 | 0.0 | 0 | 0 | 0 | 0 | -6.47 | 0 | -6.47 | 0 | -0.65 | 0 | -7.12 | 0 | 0.53 | 2.86 |
| 2020 (7) | 0.96 | -50.0 | 6.13 | -13.54 | 0.2 | 0.0 | 0 | 0 | 10.76 | -31.2 | -0.4 | 0 | 1.84 | -21.37 | 17.10 | 14.29 | 1.29 | -34.52 | 0.1 | 11.11 | 2.8 | -6.67 | 0.01 | -50.0 | 9.46 | -70.0 | 0 | 0 | 0 | 0 | -6.56 | 0 | -6.56 | 0 | -0.45 | 0 | -7.01 | 0 | 0.51 | 23.93 |
| 2019 (6) | 1.92 | 5.49 | 7.09 | 10.78 | 0.2 | -60.0 | 0 | 0 | 15.64 | -35.61 | -1.15 | 0 | 2.34 | -24.03 | 14.96 | 17.99 | 1.97 | -28.36 | 0.09 | 0.0 | 3.0 | 20.0 | 0.02 | -33.33 | 31.53 | 0.0 | 0 | 0 | 0 | 0 | -28.23 | 0 | -28.23 | 0 | 0.41 | 0 | -27.82 | 0 | 0.41 | -0.31 |
| 2018 (5) | 1.82 | -40.52 | 6.4 | -10.99 | 0.5 | -19.35 | 0 | 0 | 24.29 | -21.26 | -0.47 | 0 | 3.08 | -33.04 | 12.68 | -14.96 | 2.75 | 3.0 | 0.09 | 0.0 | 2.5 | -16.67 | 0.03 | -40.0 | 31.53 | -50.01 | 0 | 0 | 0 | 0 | -27.04 | 0 | -27.04 | 0 | -0.88 | 0 | -27.92 | 0 | 0.41 | -13.42 |
| 2017 (4) | 3.06 | 11.27 | 7.19 | -32.11 | 0.62 | -16.22 | 0 | 0 | 30.85 | -24.77 | -0.61 | 0 | 4.6 | -53.82 | 14.91 | -38.6 | 2.67 | -41.06 | 0.09 | 0.0 | 3.0 | 85.19 | 0.05 | -44.44 | 63.07 | 0.0 | 0 | 0 | 0 | 0 | -58.86 | 0 | -58.86 | 0 | -1.23 | 0 | -60.09 | 0 | 0.48 | -7.08 |
| 2016 (3) | 2.75 | 3.38 | 10.59 | 8.62 | 0.74 | 21.31 | 0 | 0 | 41.01 | 0.49 | 0.47 | 0 | 9.96 | 94.53 | 24.29 | 93.58 | 4.53 | -29.11 | 0.09 | 0.0 | 1.62 | -15.62 | 0.09 | 28.57 | 63.07 | 0.0 | 0 | 0 | 0 | 0 | -58.26 | 0 | -58.26 | 0 | -2.05 | 0 | -60.31 | 0 | 0.51 | -35.04 |
| 2015 (2) | 2.66 | -27.32 | 9.75 | -13.33 | 0.61 | 0 | 0 | 0 | 40.81 | -33.8 | -0.79 | 0 | 5.12 | -14.52 | 12.55 | 29.12 | 6.39 | 1.91 | 0.09 | -10.0 | 1.92 | 0 | 0.07 | 75.0 | 63.07 | 0.0 | 0 | 0 | 0 | 0 | -58.73 | 0 | -58.73 | 0 | -3.38 | 0 | -62.11 | 0 | 0.79 | 17.28 |
| 2014 (1) | 3.66 | -50.07 | 11.25 | -4.5 | 0 | 0 | 0 | 0 | 61.65 | -12.87 | -0.86 | 0 | 5.99 | -39.25 | 9.72 | -30.27 | 6.27 | -3.39 | 0.1 | 42.86 | 0 | 0 | 0.04 | -60.0 | 63.07 | 0.0 | 0 | 0 | 0 | 0 | -57.95 | 0 | -57.95 | 0 | -3.29 | 0 | -61.24 | 0 | 0.68 | 30.36 |
| 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) | 1.82 | -21.55 | -28.06 | 2.55 | -18.79 | -36.25 | 2.0 | 0.0 | 0 | 0 | 0 | 0 | 1.31 | -23.39 | -33.84 | 0.03 | 150.0 | 175.0 | 1.15 | -16.06 | -19.01 | 16.69 | -7.9 | -4.91 | 1.37 | 25.69 | -6.8 | 0.27 | 58.82 | 58.82 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0.0 | 3.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.05 | 19.85 | 5.41 | -1.05 | 19.85 | 5.41 | 0.23 | -36.11 | 35.29 | -0.82 | 13.68 | 12.77 | 0.53 | -3.6 | -5.08 |
| 24Q2 (19) | 2.32 | 49.68 | -20.27 | 3.14 | 6.8 | -36.95 | 2.0 | 0.0 | 0 | 0 | 0 | 0 | 1.71 | 4.27 | -14.93 | -0.06 | 25.0 | 33.33 | 1.37 | 0.74 | -13.84 | 18.12 | 4.73 | -2.33 | 1.09 | -7.63 | -32.3 | 0.17 | -5.56 | 6.25 | 0 | 0 | -100.0 | 0.02 | 100.0 | 0.0 | 3.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.31 | -4.8 | -22.43 | -1.31 | -4.8 | -22.43 | 0.36 | 71.43 | -5.26 | -0.95 | 8.65 | -37.68 | 0.55 | -4.11 | 4.82 |
| 24Q1 (18) | 1.55 | 7.64 | -40.15 | 2.94 | -9.26 | -50.42 | 2.0 | 0.0 | 0 | 0 | 0 | 0 | 1.64 | -26.46 | -9.39 | -0.08 | -60.0 | 55.56 | 1.36 | -12.82 | -16.05 | 17.30 | -10.93 | -1.95 | 1.18 | 0.85 | -38.54 | 0.18 | 0.0 | 5.88 | 0 | 0 | -100.0 | 0.01 | 0.0 | -50.0 | 3.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.25 | -7.76 | -9.65 | -1.25 | -7.76 | -9.65 | 0.21 | -22.22 | -41.67 | -1.04 | -16.85 | -33.33 | 0.58 | 3.27 | 4.1 |
| 23Q4 (17) | 1.44 | -43.08 | -45.66 | 3.24 | -19.0 | -57.09 | 2.0 | 0 | 0 | 0 | 0 | 0 | 2.23 | 12.63 | -2.62 | -0.05 | -25.0 | -400.0 | 1.56 | 9.86 | -19.59 | 19.43 | 10.68 | 1.14 | 1.17 | -20.41 | -39.06 | 0.18 | 5.88 | 5.88 | 0 | -100.0 | -100.0 | 0.01 | -50.0 | -66.67 | 3.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.16 | -4.5 | 7.2 | -1.16 | -4.5 | 7.2 | 0.27 | 58.82 | -34.15 | -0.89 | 5.32 | -5.95 | 0.56 | -0.57 | 0.22 |
| 23Q3 (16) | 2.53 | -13.06 | 25.25 | 4.0 | -19.68 | -44.06 | 0 | 0 | 0 | 0 | 0 | 0 | 1.98 | -1.49 | -19.51 | -0.04 | 55.56 | -200.0 | 1.42 | -10.69 | -23.66 | 17.55 | -5.39 | -1.2 | 1.47 | -8.7 | -24.23 | 0.17 | 6.25 | 13.33 | 2.0 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 3.03 | 0.0 | -67.97 | 0 | 0 | 0 | 0 | 0 | 0 | -1.11 | -3.74 | 84.58 | -1.11 | -3.74 | 84.58 | 0.17 | -55.26 | 254.55 | -0.94 | -36.23 | 87.14 | 0.56 | 6.46 | 1.0 |
| 23Q2 (15) | 2.91 | 12.36 | 104.93 | 4.98 | -16.02 | 2.68 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.01 | 11.05 | -23.28 | -0.09 | 50.0 | -280.0 | 1.59 | -1.85 | -22.06 | 18.55 | 5.13 | -1.32 | 1.61 | -16.15 | -20.69 | 0.16 | -5.88 | 6.67 | 2.0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 3.03 | 0.0 | -67.97 | 0 | 0 | 0 | 0 | 0 | 0 | -1.07 | 6.14 | 83.28 | -1.07 | 6.14 | 83.28 | 0.38 | 5.56 | 133.63 | -0.69 | 11.54 | 90.84 | 0.53 | -4.77 | -8.75 |
| 23Q1 (14) | 2.59 | -2.26 | 97.71 | 5.93 | -21.46 | 22.77 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.81 | -20.96 | -33.7 | -0.18 | -1700.0 | -1000.0 | 1.62 | -16.49 | -20.2 | 17.65 | -8.13 | -4.72 | 1.92 | 0.0 | -2.04 | 0.17 | 0.0 | 6.25 | 2.0 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | 3.03 | 0.0 | -67.97 | 0 | 0 | 0 | 0 | 0 | 0 | -1.14 | 8.8 | 82.33 | -1.14 | 8.8 | 82.33 | 0.36 | -12.2 | 140.0 | -0.78 | 7.14 | 89.39 | 0.55 | -0.58 | -0.88 |
| 22Q4 (13) | 2.65 | 31.19 | 44.02 | 7.55 | 5.59 | 44.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.29 | -6.91 | -13.91 | -0.01 | -125.0 | -200.0 | 1.94 | 4.3 | -11.42 | 19.21 | 8.12 | -6.15 | 1.92 | -1.03 | -6.8 | 0.17 | 13.33 | 6.25 | 2.0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 3.03 | -67.97 | -67.97 | 0 | 0 | 0 | 0 | 0 | 0 | -1.25 | 82.64 | 80.68 | -1.25 | 82.64 | 80.68 | 0.41 | 472.73 | 163.08 | -0.84 | 88.51 | 88.2 | 0.56 | 0.21 | 5.64 |
| 22Q3 (12) | 2.02 | 42.25 | -9.82 | 7.15 | 47.42 | -0.56 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.46 | -6.11 | -13.38 | 0.04 | -20.0 | -20.0 | 1.86 | -8.82 | -7.46 | 17.77 | -5.51 | -7.37 | 1.94 | -4.43 | 20.5 | 0.15 | 0.0 | 50.0 | 2.0 | 0.0 | 0 | 0.03 | 50.0 | -25.0 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.2 | -12.5 | -10.6 | -7.2 | -12.5 | -10.6 | -0.11 | 90.27 | 86.75 | -7.31 | 2.92 | 0.41 | 0.55 | -3.82 | 0.45 |
| 22Q2 (11) | 1.42 | 8.4 | 67.06 | 4.85 | 0.41 | -23.26 | 2.8 | 0.0 | -3.45 | 0 | 0 | 0 | 2.62 | -4.03 | -4.03 | 0.05 | 150.0 | 600.0 | 2.04 | 0.49 | -4.23 | 18.80 | 1.51 | -7.76 | 2.03 | 3.57 | 35.33 | 0.15 | -6.25 | 50.0 | 2.0 | 0.0 | 0 | 0.02 | -33.33 | -33.33 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.4 | 0.78 | 2.29 | -6.4 | 0.78 | 2.29 | -1.13 | -25.56 | -66.18 | -7.53 | -2.45 | -4.15 | 0.58 | 3.44 | 6.14 |
| 22Q1 (10) | 1.31 | -28.8 | 95.52 | 4.83 | -7.65 | -21.21 | 2.8 | 0.0 | 1300.0 | 0 | 0 | 0 | 2.73 | 2.63 | 10.53 | 0.02 | 100.0 | 100.0 | 2.03 | -7.31 | 8.56 | 18.52 | -9.5 | 6.08 | 1.96 | -4.85 | 49.62 | 0.16 | 0.0 | 60.0 | 2.0 | 0.0 | -28.57 | 0.03 | 0.0 | 200.0 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.45 | 0.31 | 1.38 | -6.45 | 0.31 | 1.38 | -0.9 | -38.46 | -164.71 | -7.35 | -3.23 | -6.83 | 0.56 | 5.97 | 10.83 |
| 21Q4 (9) | 1.84 | -17.86 | 91.67 | 5.23 | -27.26 | -14.68 | 2.8 | -3.45 | 1300.0 | 0 | 0 | 0 | 2.66 | -6.34 | 9.02 | 0.01 | -80.0 | 125.0 | 2.19 | 8.96 | 19.02 | 20.47 | 6.72 | 19.58 | 2.06 | 27.95 | 59.69 | 0.16 | 60.0 | 60.0 | 2.0 | 0 | -28.57 | 0.03 | -25.0 | 200.0 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.47 | 0.61 | 1.37 | -6.47 | 0.61 | 1.37 | -0.65 | 21.69 | -44.44 | -7.12 | 3.0 | -1.57 | 0.53 | -4.71 | 2.86 |
| 21Q3 (8) | 2.24 | 163.53 | 72.31 | 7.19 | 13.77 | 17.1 | 2.9 | 0.0 | 1350.0 | 0 | 0 | 0 | 2.84 | 4.03 | 1.07 | 0.05 | 600.0 | 155.56 | 2.01 | -5.63 | 3.61 | 19.18 | -5.9 | 19.03 | 1.61 | 7.33 | 14.18 | 0.1 | 0.0 | 11.11 | 0 | 0 | -100.0 | 0.04 | 33.33 | 300.0 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.51 | 0.61 | 0.0 | -6.51 | 0.61 | 0.0 | -0.83 | -22.06 | -50.91 | -7.34 | -1.52 | -3.97 | 0.55 | 1.62 | 7.89 |
| 21Q2 (7) | 0.85 | 26.87 | -33.59 | 6.32 | 3.1 | -6.23 | 2.9 | 1350.0 | 0 | 0 | 0 | 0 | 2.73 | 10.53 | -8.7 | -0.01 | -200.0 | -200.0 | 2.13 | 13.9 | 3.4 | 20.38 | 16.74 | 0 | 1.5 | 14.5 | 4.9 | 0.1 | 0.0 | 11.11 | 0 | -100.0 | -100.0 | 0.03 | 200.0 | 200.0 | 9.46 | 0.0 | -70.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.55 | -0.15 | 77.02 | -6.55 | -0.15 | 77.02 | -0.68 | -100.0 | -1233.33 | -7.23 | -5.09 | 74.58 | 0.54 | 8.0 | 21.79 |
| 21Q1 (6) | 0.67 | -30.21 | -54.73 | 6.13 | 0.0 | -10.25 | 0.2 | 0.0 | 0 | 0 | 0 | 0 | 2.47 | 1.23 | -1.59 | 0.01 | 125.0 | 103.57 | 1.87 | 1.63 | 11.98 | 17.46 | 2.01 | 0 | 1.31 | 1.55 | -25.14 | 0.1 | 0.0 | 11.11 | 2.8 | 0.0 | -6.67 | 0.01 | 0.0 | -50.0 | 9.46 | 0.0 | -70.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.54 | 0.3 | 77.06 | -6.54 | 0.3 | 77.06 | -0.34 | 24.44 | 75.0 | -6.88 | 1.85 | 76.97 | 0.50 | -1.65 | -18.68 |
| 20Q4 (5) | 0.96 | -26.15 | -50.0 | 6.13 | -0.16 | -13.54 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 2.44 | -13.17 | -34.58 | -0.04 | 55.56 | 86.21 | 1.84 | -5.15 | -21.37 | 17.12 | 6.23 | 0 | 1.29 | -8.51 | -34.52 | 0.1 | 11.11 | 11.11 | 2.8 | -3.45 | -6.67 | 0.01 | 0.0 | -50.0 | 9.46 | 0.0 | -70.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.56 | -0.77 | 76.76 | -6.56 | -0.77 | 76.76 | -0.45 | 18.18 | -209.76 | -7.01 | 0.71 | 74.8 | 0.51 | -0.05 | 23.93 |
| 20Q3 (4) | 1.3 | 1.56 | 0.0 | 6.14 | -8.9 | 0.0 | 0.2 | 0 | 0.0 | 0 | 0 | 0.0 | 2.81 | -6.02 | 0.0 | -0.09 | -1000.0 | 0.0 | 1.94 | -5.83 | 0.0 | 16.11 | 0 | 0.0 | 1.41 | -1.4 | 0.0 | 0.09 | 0.0 | 0.0 | 2.9 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 9.46 | -70.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -6.51 | 77.16 | 0.0 | -6.51 | 77.16 | 0.0 | -0.55 | -1016.67 | 0.0 | -7.06 | 75.18 | 0.0 | 0.51 | 14.71 | 0.0 |
