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) | 39.1 | -0.91 | 0 | 0 | 1.07 | 0 | 0 | 0 | 166.9 | 7.46 | 18.81 | 29.81 | 44.63 | 47.63 | 26.74 | 37.39 | 16.05 | -11.72 | 0 | 0 | 11.32 | -1.48 | 0.81 | 68.75 | 73.55 | 0.0 | 3.46 | 80.21 | 1.93 | 22.93 | 30.08 | 50.32 | 35.46 | 50.89 | 1.34 | 0 | 31.42 | 73.78 | 0.00 | 0 |
| 2022 (9) | 39.46 | 44.91 | 0 | 0 | 0 | 0 | 0 | 0 | 155.32 | -2.61 | 14.49 | -5.36 | 30.23 | -9.79 | 19.46 | -7.37 | 18.18 | -0.44 | 0.02 | -99.57 | 11.49 | 95.41 | 0.48 | 45.45 | 73.55 | -0.01 | 1.92 | 255.56 | 1.57 | 46.73 | 20.01 | 44.48 | 23.5 | 52.01 | -1.93 | 0 | 18.08 | 48.2 | 0.00 | 0 |
| 2021 (8) | 27.23 | 47.51 | 2.99 | -72.97 | 0.61 | -75.2 | 0 | 0 | 159.48 | 15.13 | 15.31 | 0 | 33.51 | 37.28 | 21.01 | 19.24 | 18.26 | 60.04 | 4.67 | -44.73 | 5.88 | -5.16 | 0.33 | -5.71 | 73.56 | -0.22 | 0.54 | 0.0 | 1.07 | 463.16 | 13.85 | 1473.86 | 15.46 | 860.25 | -1.65 | 0 | 12.2 | 0 | 0.00 | 0 |
| 2020 (7) | 18.46 | 8.52 | 11.06 | -53.41 | 2.46 | -79.33 | 0 | 0 | 138.52 | -20.91 | -2.66 | 0 | 24.41 | -9.16 | 17.62 | 14.87 | 11.41 | -8.72 | 8.45 | -6.01 | 6.2 | -31.49 | 0.35 | -39.66 | 73.72 | 32.28 | 0.54 | 0 | 0.19 | 0 | 0.88 | -83.61 | 1.61 | -70.02 | -1.51 | 0 | -0.63 | 0 | 0.00 | 0 |
| 2019 (6) | 17.01 | 123.23 | 23.74 | -15.43 | 11.9 | -11.39 | 0 | 0 | 175.15 | 15.32 | 5.88 | 0 | 26.87 | -13.04 | 15.34 | -24.6 | 12.5 | -20.23 | 8.99 | -4.36 | 9.05 | -47.17 | 0.58 | -35.56 | 55.73 | 0.91 | 0 | 0 | 0 | 0 | 5.37 | 0 | 5.37 | 0 | -0.9 | 0 | 4.47 | 0 | 0.00 | 0 |
| 2018 (5) | 7.62 | -41.11 | 28.07 | 28.0 | 13.43 | -16.64 | 0 | 0 | 151.88 | 9.38 | -1.12 | 0 | 30.9 | 20.0 | 20.35 | 9.71 | 15.67 | 9.73 | 9.4 | 2.84 | 17.13 | -21.1 | 0.9 | 12.5 | 55.23 | -31.48 | 0 | 0 | 0 | 0 | -0.45 | 0 | -0.45 | 0 | 0.04 | -96.52 | -0.41 | 0 | 0.00 | 0 |
| 2017 (4) | 12.94 | 20.48 | 21.93 | 27.57 | 16.11 | 2.68 | 0 | 0 | 138.86 | -12.04 | -7.14 | 0 | 25.75 | -0.92 | 18.54 | 12.63 | 14.28 | -3.97 | 9.14 | -13.2 | 21.71 | -19.02 | 0.8 | -16.67 | 80.6 | 0.0 | 0 | 0 | 0 | 0 | -25.37 | 0 | -25.37 | 0 | 1.15 | -41.92 | -24.22 | 0 | 0.00 | 0 |
| 2016 (3) | 10.74 | 60.54 | 17.19 | -51.15 | 15.69 | 35.73 | 0 | 0 | 157.86 | -1.95 | 5.04 | -52.05 | 25.99 | -17.81 | 16.46 | -16.17 | 14.87 | -0.6 | 10.53 | -2.5 | 26.81 | 210.66 | 0.96 | 255.56 | 80.6 | 0.0 | 0 | 0 | 0 | 0 | -17.96 | 0 | -17.96 | 0 | 1.98 | -18.52 | -15.98 | 0 | 0.03 | 23.09 |
| 2015 (2) | 6.69 | 67.25 | 35.19 | 3.11 | 11.56 | -14.05 | 0 | 0 | 161.0 | 16.41 | 10.51 | 59.0 | 31.62 | 16.16 | 19.64 | -0.21 | 14.96 | 2.82 | 10.8 | 4.96 | 8.63 | -43.19 | 0.27 | -6.9 | 80.6 | 0.0 | 0 | 0 | 0 | 0 | -22.86 | 0 | -22.86 | 0 | 2.43 | -11.96 | -20.43 | 0 | 0.02 | -16.8 |
| 2014 (1) | 4.0 | 24.22 | 34.13 | 4.79 | 13.45 | 37.67 | 0 | 0 | 138.31 | 44.78 | 6.61 | 0 | 27.22 | 60.31 | 19.68 | 10.72 | 14.55 | 42.23 | 10.29 | 225.63 | 15.19 | -24.99 | 0.29 | -21.62 | 80.6 | 0.0 | 0 | 0 | 0 | 0 | -33.18 | 0 | -33.18 | 0 | 2.76 | 32.69 | -30.42 | 0 | 0.03 | 8.25 |
| 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) | 43.93 | -18.24 | 8.28 | 0 | 0 | 0 | 3.25 | 30.0 | 983.33 | 0 | 0 | 0 | 39.14 | -3.6 | -16.76 | 1.77 | -50.0 | -69.85 | 39.41 | -10.21 | -8.84 | 23.34 | -6.02 | -16.05 | 17.85 | -2.41 | 12.19 | 0 | 0 | 0 | 9.84 | -4.19 | -14.36 | 0.62 | -16.22 | -21.52 | 74.05 | 0.0 | 0.68 | 5.28 | 0.0 | 52.6 | 1.93 | 0.0 | 0.0 | 29.73 | 6.33 | 20.51 | 36.94 | 5.03 | 22.89 | -2.38 | 9.51 | -510.34 | 27.35 | 7.97 | 8.32 | 0.00 | 0 | 0 |
| 24Q2 (19) | 53.73 | 25.48 | 40.62 | 0 | 0 | 0 | 2.5 | 37.36 | 1983.33 | 0 | 0 | 0 | 40.6 | -2.78 | 1.53 | 3.54 | -29.06 | -31.13 | 43.89 | -5.12 | 18.27 | 24.83 | -5.45 | -1.92 | 18.29 | 16.42 | 8.93 | 0 | 0 | -100.0 | 10.27 | -7.06 | -9.67 | 0.74 | -10.84 | 2.78 | 74.05 | 0.68 | 0.68 | 5.28 | 52.6 | 52.6 | 1.93 | 0.0 | 0.0 | 27.96 | 6.55 | 48.72 | 35.17 | 11.19 | 45.39 | -2.63 | -183.49 | -185.87 | 25.33 | -13.81 | 41.67 | 0.00 | 0 | 0 |
| 24Q1 (18) | 42.82 | 9.51 | 30.07 | 0 | 0 | 0 | 1.82 | 70.09 | 5966.67 | 0 | 0 | 0 | 41.76 | -11.82 | 28.37 | 4.99 | -16.83 | 177.22 | 46.26 | 3.65 | 54.97 | 26.26 | -1.78 | 31.51 | 15.71 | -2.12 | 3.22 | 0 | 0 | -100.0 | 11.05 | -2.39 | -3.58 | 0.83 | 2.47 | 5.06 | 73.55 | 0.0 | 0.0 | 3.46 | 0.0 | 80.21 | 1.93 | 0.0 | 22.93 | 26.24 | -12.77 | 20.37 | 31.63 | -10.8 | 25.02 | 3.15 | 135.07 | 1212.5 | 29.39 | -6.46 | 33.35 | 0.00 | 0 | 0 |
| 23Q4 (17) | 39.1 | -3.62 | -0.91 | 0 | 0 | 0 | 1.07 | 256.67 | 0 | 0 | 0 | 0 | 47.36 | 0.72 | 31.7 | 6.0 | 2.21 | 163.16 | 44.63 | 3.24 | 47.63 | 26.74 | -3.81 | 37.39 | 16.05 | 0.88 | -11.72 | 0 | 0 | -100.0 | 11.32 | -1.48 | -1.48 | 0.81 | 2.53 | 68.75 | 73.55 | 0.0 | 0.0 | 3.46 | 0.0 | 80.21 | 1.93 | 0.0 | 22.93 | 30.08 | 21.93 | 50.32 | 35.46 | 17.96 | 50.89 | 1.34 | 131.03 | 169.43 | 31.42 | 24.44 | 73.78 | 0.00 | 0 | 0 |
| 23Q3 (16) | 40.57 | 6.18 | 16.25 | 0 | 0 | -100.0 | 0.3 | 150.0 | 0 | 0 | 0 | 0 | 47.02 | 17.58 | 23.44 | 5.87 | 14.2 | 35.57 | 43.23 | 16.49 | 28.89 | 27.80 | 9.8 | 32.6 | 15.91 | -5.24 | -17.61 | 0 | -100.0 | -100.0 | 11.49 | 1.06 | 54.44 | 0.79 | 9.72 | 113.51 | 73.55 | 0.0 | -0.01 | 3.46 | 0.0 | 80.21 | 1.93 | 0.0 | 22.93 | 24.67 | 31.22 | 47.2 | 30.06 | 24.27 | 48.37 | 0.58 | 163.04 | 120.42 | 25.25 | 41.22 | 81.39 | 0.00 | 0 | 0 |
| 23Q2 (15) | 38.21 | 16.07 | 10.24 | 0 | 0 | -100.0 | 0.12 | 300.0 | -20.0 | 0 | 0 | 0 | 39.99 | 22.93 | -6.74 | 5.14 | 185.56 | 22.38 | 37.11 | 24.32 | 2.46 | 25.32 | 26.77 | 12.81 | 16.79 | 10.32 | -13.94 | 0.02 | 0.0 | -60.0 | 11.37 | -0.79 | 78.77 | 0.72 | -8.86 | 111.76 | 73.55 | 0.0 | -0.01 | 3.46 | 80.21 | 80.21 | 1.93 | 22.93 | 22.93 | 18.8 | -13.76 | 50.4 | 24.19 | -4.39 | 51.19 | -0.92 | -483.33 | 55.77 | 17.88 | -18.87 | 71.59 | 0.00 | 0 | 0 |
| 23Q1 (14) | 32.92 | -16.57 | 3.72 | 0 | 0 | -100.0 | 0.03 | 0 | -80.0 | 0 | 0 | 0 | 32.53 | -9.54 | -15.26 | 1.8 | -21.05 | -50.95 | 29.85 | -1.26 | -2.8 | 19.97 | 2.61 | 4.04 | 15.22 | -16.28 | -18.22 | 0.02 | 0.0 | -99.58 | 11.46 | -0.26 | 113.81 | 0.79 | 64.58 | 139.39 | 73.55 | 0.0 | -0.01 | 1.92 | 0.0 | 255.56 | 1.57 | 0.0 | 46.73 | 21.8 | 8.95 | 24.36 | 25.3 | 7.66 | 32.25 | 0.24 | 112.44 | 116.0 | 22.04 | 21.9 | 37.49 | 0.00 | 0 | 0 |
| 22Q4 (13) | 39.46 | 13.07 | 44.91 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 35.96 | -5.59 | -11.45 | 2.28 | -47.34 | -56.98 | 30.23 | -9.87 | -9.79 | 19.46 | -7.17 | -7.37 | 18.18 | -5.85 | -0.44 | 0.02 | -60.0 | -99.57 | 11.49 | 54.44 | 95.41 | 0.48 | 29.73 | 45.45 | 73.55 | -0.01 | -0.01 | 1.92 | 0.0 | 255.56 | 1.57 | 0.0 | 46.73 | 20.01 | 19.39 | 44.48 | 23.5 | 15.99 | 52.01 | -1.93 | 32.04 | -16.97 | 18.08 | 29.89 | 48.2 | 0.00 | 0 | 0 |
| 22Q3 (12) | 34.9 | 0.69 | 48.2 | 4.0 | -14.53 | 11.42 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 38.09 | -11.17 | -3.57 | 4.33 | 3.1 | 21.63 | 33.54 | -7.4 | 7.05 | 20.97 | -6.58 | 2.6 | 19.31 | -1.03 | 10.28 | 0.05 | 0.0 | -99.39 | 7.44 | 16.98 | 83.25 | 0.37 | 8.82 | 5.71 | 73.56 | 0.0 | -0.19 | 1.92 | 0.0 | 255.56 | 1.57 | 0.0 | 46.73 | 16.76 | 34.08 | 67.27 | 20.26 | 26.62 | 74.2 | -2.84 | -36.54 | -68.05 | 13.92 | 33.59 | 67.11 | 0.00 | 0 | 0 |
| 22Q2 (11) | 34.66 | 9.2 | 91.81 | 4.68 | -26.53 | -38.26 | 0.15 | 0.0 | 0 | 0 | 0 | 0 | 42.88 | 11.7 | 3.38 | 4.2 | 14.44 | -0.94 | 36.22 | 17.94 | 11.89 | 22.44 | 16.92 | 1.55 | 19.51 | 4.84 | 24.35 | 0.05 | -98.96 | -99.37 | 6.36 | 18.66 | 112.0 | 0.34 | 3.03 | 3.03 | 73.56 | 0.0 | -0.19 | 1.92 | 255.56 | 255.56 | 1.57 | 46.73 | 726.32 | 12.5 | -28.69 | 70.53 | 16.0 | -16.36 | 98.76 | -2.08 | -38.67 | -30.82 | 10.42 | -35.0 | 81.53 | 0.00 | 0 | 0 |
| 22Q1 (10) | 31.74 | 16.56 | 135.46 | 6.37 | 113.04 | -31.87 | 0.15 | -75.41 | 0 | 0 | 0 | 0 | 38.39 | -5.47 | 1.32 | 3.67 | -30.75 | 66.82 | 30.71 | -8.36 | 6.01 | 19.20 | -8.64 | -7.25 | 18.61 | 1.92 | 44.71 | 4.81 | 3.0 | -42.81 | 5.36 | -8.84 | 11.67 | 0.33 | 0.0 | -5.71 | 73.56 | 0.0 | -0.19 | 0.54 | 0.0 | 0.0 | 1.07 | 0.0 | 463.16 | 17.53 | 26.57 | 467.31 | 19.13 | 23.74 | 402.1 | -1.5 | 9.09 | 3.23 | 16.03 | 31.39 | 940.91 | 0.00 | 0 | 0 |
| 21Q4 (9) | 27.23 | 15.63 | 47.51 | 2.99 | -16.71 | -72.97 | 0.61 | 110.34 | -75.2 | 0 | 0 | 0 | 40.61 | 2.81 | 17.88 | 5.3 | 48.88 | 4516.67 | 33.51 | 6.96 | 37.28 | 21.01 | 2.83 | 19.24 | 18.26 | 4.28 | 60.04 | 4.67 | -42.77 | -44.73 | 5.88 | 44.83 | -5.16 | 0.33 | -5.71 | -5.71 | 73.56 | -0.19 | -0.22 | 0.54 | 0.0 | 0.0 | 1.07 | 0.0 | 463.16 | 13.85 | 38.22 | 1473.86 | 15.46 | 32.93 | 860.25 | -1.65 | 2.37 | -9.27 | 12.2 | 46.46 | 2036.51 | 0.00 | 0 | 0 |
| 21Q3 (8) | 23.55 | 30.33 | 129.76 | 3.59 | -52.64 | -85.29 | 0.29 | 0 | -96.56 | 0 | 0 | 0 | 39.5 | -4.77 | 21.02 | 3.56 | -16.04 | 3136.36 | 31.33 | -3.21 | 37.17 | 20.43 | -7.54 | 29.78 | 17.51 | 11.6 | 46.16 | 8.16 | 2.13 | -5.01 | 4.06 | 35.33 | -65.74 | 0.35 | 6.06 | -18.6 | 73.7 | 0.0 | 32.29 | 0.54 | 0.0 | 0.0 | 1.07 | 463.16 | 463.16 | 10.02 | 36.7 | 688.98 | 11.63 | 44.47 | 481.5 | -1.69 | -6.29 | -152.24 | 8.33 | 45.12 | 1288.33 | 0.00 | 0 | 0 |
| 21Q2 (7) | 18.07 | 34.05 | 46.67 | 7.58 | -18.93 | -68.97 | 0 | 0 | -100.0 | 0 | 0 | 0 | 41.48 | 9.47 | 18.51 | 4.24 | 92.73 | 254.74 | 32.37 | 11.74 | 33.54 | 22.10 | 6.79 | 0 | 15.69 | 22.01 | 13.78 | 7.99 | -4.99 | -8.89 | 3.0 | -37.5 | -69.23 | 0.33 | -5.71 | -36.54 | 73.7 | 0.0 | 32.27 | 0.54 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 7.33 | 137.22 | 531.9 | 8.05 | 111.29 | 328.19 | -1.59 | -2.58 | -109.21 | 5.74 | 272.73 | 1335.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 13.48 | -26.98 | 36.85 | 9.35 | -15.46 | -59.68 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 37.89 | 9.99 | 4.01 | 2.2 | 1933.33 | 2650.0 | 28.97 | 18.68 | 6.04 | 20.70 | 17.44 | 0 | 12.86 | 12.71 | -12.34 | 8.41 | -0.47 | -6.97 | 4.8 | -22.58 | -47.94 | 0.35 | 0.0 | -38.6 | 73.7 | -0.03 | 32.24 | 0.54 | 0.0 | 0 | 0.19 | 0.0 | 0 | 3.09 | 251.14 | -43.41 | 3.81 | 136.65 | -30.22 | -1.55 | -2.65 | -101.3 | 1.54 | 344.44 | -67.16 | 0.00 | 0 | 0 |
| 20Q4 (5) | 18.46 | 80.1 | 8.52 | 11.06 | -54.67 | -53.41 | 2.46 | -70.85 | -79.33 | 0 | 0 | 0 | 34.45 | 5.55 | -15.96 | -0.12 | -209.09 | -126.09 | 24.41 | 6.87 | -9.16 | 17.62 | 11.92 | 0 | 11.41 | -4.76 | -8.72 | 8.45 | -1.63 | -6.01 | 6.2 | -47.68 | -31.49 | 0.35 | -18.6 | -39.66 | 73.72 | 32.33 | 32.28 | 0.54 | 0.0 | 0 | 0.19 | 0.0 | 0 | 0.88 | -30.71 | -83.61 | 1.61 | -19.5 | -70.02 | -1.51 | -125.37 | -67.78 | -0.63 | -205.0 | -114.09 | 0.00 | 0 | 0 |
| 20Q3 (4) | 10.25 | -16.8 | 0.0 | 24.4 | -0.12 | 0.0 | 8.44 | -4.63 | 0.0 | 0 | 0 | 0.0 | 32.64 | -6.74 | 0.0 | 0.11 | 104.01 | 0.0 | 22.84 | -5.78 | 0.0 | 15.75 | 0 | 0.0 | 11.98 | -13.13 | 0.0 | 8.59 | -2.05 | 0.0 | 11.85 | 21.54 | 0.0 | 0.43 | -17.31 | 0.0 | 55.71 | -0.02 | 0.0 | 0.54 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 1.27 | 9.48 | 0.0 | 2.0 | 6.38 | 0.0 | -0.67 | 11.84 | 0.0 | 0.6 | 50.0 | 0.0 | 0.00 | 0 | 0.0 |
