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) | 140.7 | 61.82 | 1.33 | 0 | 3.01 | -67.49 | 0 | 0 | 841.88 | 9.04 | 89.2 | 9.23 | 111.19 | -15.37 | 13.21 | -22.39 | 135.51 | 5.97 | 0.08 | -20.0 | 5.38 | -79.35 | 1.78 | 5.95 | 56.04 | 0.05 | 36.37 | 29.06 | 4.62 | -6.67 | 151.0 | 35.2 | 191.99 | 32.57 | -4.38 | 0 | 146.62 | 36.94 | 0.00 | 0 |
| 2022 (9) | 86.95 | 38.94 | 0 | 0 | 9.26 | 429.14 | 0 | 0 | 772.05 | 29.54 | 81.66 | 73.56 | 131.39 | 27.37 | 17.02 | -1.68 | 127.88 | -3.46 | 0.1 | -16.67 | 26.05 | 159.72 | 1.68 | 54.13 | 56.01 | 0.04 | 28.18 | 20.02 | 4.95 | 4.65 | 111.69 | 63.41 | 144.82 | 49.98 | -4.62 | 0 | 107.07 | 68.88 | 0.00 | 0 |
| 2021 (8) | 62.58 | 27.84 | 0 | 0 | 1.75 | 0 | 0 | 0 | 595.99 | 9.43 | 47.05 | -6.79 | 103.16 | 16.59 | 17.31 | 6.54 | 132.46 | 61.95 | 0.12 | -7.69 | 10.03 | -13.76 | 1.09 | 43.42 | 55.99 | 0.07 | 23.48 | 27.4 | 4.73 | -12.08 | 68.35 | 10.17 | 96.56 | 12.48 | -4.95 | 0 | 63.4 | 10.63 | 0.00 | 0 |
| 2020 (7) | 48.95 | -21.33 | 0 | 0 | 0 | 0 | 0 | 0 | 544.63 | -1.69 | 50.48 | 1.98 | 88.48 | 26.93 | 16.25 | 29.11 | 81.79 | -6.17 | 0.13 | -7.14 | 11.63 | 26.28 | 0.76 | 38.18 | 55.95 | 0.25 | 18.43 | 36.72 | 5.38 | 75.24 | 62.04 | 16.01 | 85.85 | 22.59 | -4.73 | 0 | 57.31 | 19.15 | 0.00 | -11.6 |
| 2019 (6) | 62.22 | 44.83 | 0 | 0 | 0 | 0 | 0 | 0 | 554.01 | 28.56 | 49.5 | 67.68 | 69.71 | -12.71 | 12.58 | -32.1 | 87.17 | 11.56 | 0.14 | -17.65 | 9.21 | 0 | 0.55 | 52.78 | 55.81 | 0.09 | 13.48 | 28.02 | 3.07 | 20.87 | 53.48 | 81.1 | 70.03 | 64.43 | -5.38 | 0 | 48.1 | 81.78 | 0.00 | -65.59 |
| 2018 (5) | 42.96 | 8.92 | 0 | 0 | 0 | 0 | 0 | 0 | 430.92 | 18.23 | 29.52 | 15.36 | 79.86 | 31.0 | 18.53 | 10.8 | 78.14 | 35.21 | 0.17 | -5.56 | 0 | 0 | 0.36 | -5.26 | 55.76 | 0.56 | 10.53 | 32.12 | 2.54 | 0.0 | 29.53 | 15.58 | 42.59 | 18.11 | -3.07 | 0 | 26.46 | 14.05 | 0.00 | -6.13 |
| 2017 (4) | 39.44 | -39.52 | 0 | 0 | 0 | 0 | 0 | 0 | 364.47 | 24.1 | 25.59 | 35.54 | 60.96 | 46.08 | 16.73 | 17.71 | 57.79 | 60.89 | 0.18 | 0 | 0 | 0 | 0.38 | 0.0 | 55.45 | 1.67 | 7.97 | 30.87 | 2.54 | 0.0 | 25.55 | 35.69 | 36.06 | 31.32 | -2.35 | 0 | 23.2 | 27.4 | 0.00 | -75.34 |
| 2016 (3) | 65.21 | 21.14 | 0 | 0 | 0 | 0 | 0 | 0 | 293.69 | 18.72 | 18.88 | 61.92 | 41.73 | 18.15 | 14.21 | -0.48 | 35.92 | -1.1 | 0 | 0 | 0 | 0 | 0.38 | -73.79 | 54.54 | 1.56 | 6.09 | 23.53 | 2.54 | -5.58 | 18.83 | 62.89 | 27.46 | 43.1 | -0.62 | 0 | 18.21 | 26.9 | 0.00 | 200.73 |
| 2015 (2) | 53.83 | 20.02 | 0 | 0 | 0 | 0 | 0 | 0 | 247.39 | 8.28 | 11.66 | 81.06 | 35.32 | -7.49 | 14.28 | -14.56 | 36.32 | 10.5 | 0 | 0 | 0 | 0 | 1.45 | -21.2 | 53.7 | 0.54 | 4.93 | 14.92 | 2.69 | 5.91 | 11.56 | 76.49 | 19.19 | 43.42 | 2.79 | -10.86 | 14.35 | 48.24 | 0.00 | 5.64 |
| 2014 (1) | 44.85 | 5.01 | 0.95 | 0 | 0 | 0 | 0 | 0 | 228.48 | 0.93 | 6.44 | 15.21 | 38.18 | 29.51 | 16.71 | 28.32 | 32.87 | 8.3 | 0 | 0 | 0 | 0 | 1.84 | 71.96 | 53.41 | 0.75 | 4.29 | 14.4 | 2.54 | 0.0 | 6.55 | 21.52 | 13.38 | 14.55 | 3.13 | 381.54 | 9.68 | 60.26 | 0.00 | -53.12 |
| 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) | 128.05 | -5.2 | 13.17 | 0.46 | -54.0 | -74.44 | 3.01 | 0.0 | 0.0 | 0 | 0 | 0 | 281.93 | 15.49 | 25.71 | 26.5 | 2.67 | 11.06 | 131.64 | -9.06 | 6.45 | 14.09 | -14.68 | -3.78 | 178.07 | 7.74 | 25.6 | 0.07 | 0.0 | -30.0 | 3.16 | -18.97 | -48.37 | 1.11 | -19.57 | -26.97 | 56.11 | 0.09 | 0.16 | 45.29 | 0.0 | 24.53 | 4.38 | 0.0 | -5.19 | 161.09 | 19.69 | 25.26 | 210.76 | 14.38 | 24.28 | 15.98 | -19.5 | 749.59 | 177.07 | 14.65 | 40.38 | 0.00 | 0 | 0 |
| 24Q2 (19) | 135.07 | -1.67 | 17.77 | 1.0 | -3.85 | 222.58 | 3.01 | 0.0 | 0.0 | 0 | 0 | 0 | 244.12 | 29.52 | 21.33 | 25.81 | 15.02 | 14.97 | 144.76 | 28.09 | 19.84 | 16.52 | 21.82 | 12.93 | 165.28 | 7.09 | 27.65 | 0.07 | 0.0 | -30.0 | 3.9 | -16.13 | -43.15 | 1.38 | -8.0 | -13.75 | 56.06 | 0.04 | 0.07 | 45.29 | 24.53 | 24.53 | 4.38 | -5.19 | -5.19 | 134.59 | -22.43 | 28.5 | 184.26 | -14.09 | 26.44 | 19.85 | -18.51 | 505.1 | 154.44 | -21.94 | 54.69 | 0.00 | 0 | 0 |
| 24Q1 (18) | 137.36 | -2.37 | 32.88 | 1.04 | -21.8 | 271.43 | 3.01 | 0.0 | 0.0 | 0 | 0 | 0 | 188.48 | -14.16 | -4.26 | 22.44 | -0.36 | 10.16 | 113.01 | 1.64 | -3.8 | 13.56 | 2.66 | -6.33 | 154.34 | 13.9 | 19.5 | 0.07 | -12.5 | -30.0 | 4.65 | -13.57 | -38.74 | 1.5 | -15.73 | -3.85 | 56.04 | 0.0 | 0.04 | 36.37 | 0.0 | 29.06 | 4.62 | 0.0 | -6.67 | 173.5 | 14.9 | 31.37 | 214.49 | 11.72 | 29.84 | 24.36 | 656.16 | 718.27 | 197.86 | 34.95 | 54.42 | 0.00 | 0 | 0 |
| 23Q4 (17) | 140.7 | 24.35 | 61.82 | 1.33 | -26.11 | 0 | 3.01 | 0.0 | -67.49 | 0 | 0 | 0 | 219.56 | -2.1 | -1.09 | 22.52 | -5.62 | -3.97 | 111.19 | -10.08 | -15.37 | 13.21 | -9.83 | -22.39 | 135.51 | -4.42 | 5.97 | 0.08 | -20.0 | -20.0 | 5.38 | -12.09 | -79.35 | 1.78 | 17.11 | 5.95 | 56.04 | 0.04 | 0.05 | 36.37 | 0.0 | 29.06 | 4.62 | 0.0 | -6.67 | 151.0 | 17.42 | 35.2 | 191.99 | 13.21 | 32.57 | -4.38 | -78.05 | 5.19 | 146.62 | 16.24 | 36.94 | 0.00 | 0 | 0 |
| 23Q3 (16) | 113.15 | -1.34 | -16.67 | 1.8 | 480.65 | -48.57 | 3.01 | 0.0 | 0.0 | 0 | 0 | 0 | 224.27 | 11.47 | 8.97 | 23.86 | 6.28 | -3.05 | 123.66 | 2.38 | 8.57 | 14.65 | 0.14 | -7.22 | 141.78 | 9.5 | 14.09 | 0.1 | 0.0 | -9.09 | 6.12 | -10.79 | -81.46 | 1.52 | -5.0 | 49.02 | 56.02 | 0.0 | 0.02 | 36.37 | 0.0 | 29.06 | 4.62 | 0.0 | -6.67 | 128.6 | 22.78 | 46.05 | 169.59 | 16.37 | 39.96 | -2.46 | 49.8 | 33.15 | 126.14 | 26.34 | 49.51 | 0.00 | 0 | 0 |
| 23Q2 (15) | 114.69 | 10.95 | 66.31 | 0.31 | 10.71 | 0 | 3.01 | 0.0 | 0.0 | 0 | 0 | 0 | 201.2 | 2.2 | 7.62 | 22.45 | 10.21 | 8.3 | 120.79 | 2.82 | 0.67 | 14.63 | 1.04 | -18.61 | 129.48 | 0.25 | -8.51 | 0.1 | 0.0 | -9.09 | 6.86 | -9.62 | -21.24 | 1.6 | 2.56 | 56.86 | 56.02 | 0.0 | 0.04 | 36.37 | 29.06 | 29.06 | 4.62 | -6.67 | -6.67 | 104.74 | -20.69 | 65.13 | 145.73 | -11.79 | 50.92 | -4.9 | -24.37 | -10.11 | 99.84 | -22.08 | 69.28 | 0.00 | 0 | 0 |
| 23Q1 (14) | 103.37 | 18.88 | 54.98 | 0.28 | 0 | 0 | 3.01 | -67.49 | 20.4 | 0 | 0 | 0 | 196.86 | -11.32 | 25.15 | 20.37 | -13.13 | 58.28 | 117.48 | -10.59 | 14.45 | 14.47 | -14.95 | -12.39 | 129.16 | 1.0 | -11.19 | 0.1 | 0.0 | -9.09 | 7.59 | -70.86 | -18.91 | 1.56 | -7.14 | 41.82 | 56.02 | 0.02 | 0.04 | 28.18 | 0.0 | 20.02 | 4.95 | 0.0 | 4.65 | 132.07 | 18.25 | 62.61 | 165.2 | 14.07 | 50.96 | -3.94 | 14.72 | -22.74 | 128.13 | 19.67 | 64.25 | 0.00 | 0 | 0 |
| 22Q4 (13) | 86.95 | -35.96 | 38.94 | 0 | -100.0 | 0 | 9.26 | 207.64 | 429.14 | 0 | 0 | 0 | 221.98 | 7.86 | 29.49 | 23.45 | -4.71 | 53.57 | 131.39 | 15.36 | 27.37 | 17.02 | 7.8 | -1.68 | 127.88 | 2.9 | -3.46 | 0.1 | -9.09 | -16.67 | 26.05 | -21.08 | 159.72 | 1.68 | 64.71 | 54.13 | 56.01 | 0.0 | 0.04 | 28.18 | 0.0 | 20.02 | 4.95 | 0.0 | 4.65 | 111.69 | 26.85 | 63.41 | 144.82 | 19.52 | 49.98 | -4.62 | -25.54 | 6.67 | 107.07 | 26.91 | 68.88 | 0.00 | 0 | 0 |
| 22Q3 (12) | 135.78 | 96.9 | 152.61 | 3.5 | 0 | 75.0 | 3.01 | 0.0 | 201.0 | 0 | 0 | 0 | 205.81 | 10.08 | 35.37 | 24.61 | 18.72 | 124.54 | 113.9 | -5.08 | 28.35 | 15.79 | -12.15 | 3.48 | 124.27 | -12.2 | 0.32 | 0.11 | 0.0 | -8.33 | 33.01 | 278.99 | 207.07 | 1.02 | 0.0 | 14.61 | 56.01 | 0.02 | 0.05 | 28.18 | 0.0 | 20.02 | 4.95 | 0.0 | 4.65 | 88.05 | 38.81 | 65.82 | 121.17 | 25.49 | 49.02 | -3.68 | 17.3 | 33.09 | 84.37 | 43.05 | 77.25 | 0.00 | 0 | 0 |
| 22Q2 (11) | 68.96 | 3.39 | -9.68 | 0 | 0 | 0 | 3.01 | 20.4 | 1104.0 | 0 | 0 | 0 | 186.96 | 18.86 | 33.04 | 20.73 | 61.07 | 115.94 | 119.99 | 16.89 | 49.65 | 17.97 | 8.76 | 28.56 | 141.53 | -2.69 | 16.89 | 0.11 | 0.0 | -8.33 | 8.71 | -6.94 | -24.0 | 1.02 | -7.27 | 17.24 | 56.0 | 0.0 | 0.04 | 28.18 | 20.02 | 20.02 | 4.95 | 4.65 | 4.65 | 63.43 | -21.9 | 50.63 | 96.56 | -11.76 | 37.33 | -4.45 | -38.63 | 15.4 | 58.98 | -24.39 | 60.05 | 0.00 | 0 | 0 |
| 22Q1 (10) | 66.7 | 6.58 | 16.32 | 0 | 0 | 0 | 2.5 | 42.86 | 0 | 0 | 0 | 0 | 157.3 | -8.24 | 19.18 | 12.87 | -15.72 | 14.6 | 102.65 | -0.49 | 37.31 | 16.52 | -4.55 | 23.62 | 145.44 | 9.8 | 44.33 | 0.11 | -8.33 | -15.38 | 9.36 | -6.68 | -19.86 | 1.1 | 0.92 | 18.28 | 56.0 | 0.02 | 0.09 | 23.48 | 0.0 | 27.4 | 4.73 | 0.0 | -12.08 | 81.22 | 18.83 | 10.85 | 109.43 | 13.33 | 12.72 | -3.21 | 35.15 | 34.22 | 78.01 | 23.04 | 14.07 | 0.00 | 0 | 0 |
| 21Q4 (9) | 62.58 | 16.43 | 27.84 | 0 | -100.0 | 0 | 1.75 | 75.0 | 0 | 0 | 0 | 0 | 171.43 | 12.75 | 9.09 | 15.27 | 39.32 | 12.2 | 103.16 | 16.25 | 16.59 | 17.31 | 13.46 | 6.55 | 132.46 | 6.93 | 61.95 | 0.12 | 0.0 | -7.69 | 10.03 | -6.7 | -13.76 | 1.09 | 22.47 | 43.42 | 55.99 | 0.02 | 0.07 | 23.48 | 0.0 | 27.4 | 4.73 | 0.0 | -12.08 | 68.35 | 28.72 | 10.17 | 96.56 | 18.76 | 12.48 | -4.95 | 10.0 | -4.65 | 63.4 | 33.19 | 10.63 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 53.75 | -29.6 | -14.21 | 2.0 | 0 | -73.33 | 1.0 | 300.0 | 233.33 | 0 | 0 | 0 | 152.04 | 8.19 | 5.59 | 10.96 | 14.17 | -26.93 | 88.74 | 10.68 | 13.97 | 15.26 | 9.14 | 3.42 | 123.87 | 2.3 | 42.71 | 0.12 | 0.0 | -7.69 | 10.75 | -6.2 | -12.6 | 0.89 | 2.3 | 17.11 | 55.98 | 0.0 | 0.07 | 23.48 | 0.0 | 27.4 | 4.73 | 0.0 | -12.08 | 53.1 | 26.1 | 9.55 | 81.31 | 15.65 | 12.49 | -5.5 | -4.56 | 5.82 | 47.6 | 29.17 | 11.66 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 76.35 | 33.15 | 35.2 | 0 | 0 | 0 | 0.25 | 0 | 0 | 0 | 0 | 0 | 140.53 | 6.48 | 11.3 | 9.6 | -14.51 | -16.88 | 80.18 | 7.25 | 15.9 | 13.98 | 4.58 | 0 | 121.08 | 20.15 | 11.35 | 0.12 | -7.69 | -14.29 | 11.46 | -1.88 | 0.09 | 0.87 | -6.45 | 24.29 | 55.98 | 0.05 | 0.07 | 23.48 | 27.4 | 27.4 | 4.73 | -12.08 | -12.08 | 42.11 | -42.53 | 25.81 | 70.31 | -27.58 | 22.75 | -5.26 | -7.79 | 20.3 | 36.85 | -46.12 | 37.14 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 57.34 | 17.14 | 15.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 131.98 | -16.01 | 12.57 | 11.23 | -17.49 | 8.82 | 74.76 | -15.51 | 15.57 | 13.37 | -17.73 | 0 | 100.77 | 23.21 | 3.83 | 0.13 | 0.0 | -7.14 | 11.68 | 0.43 | 5.32 | 0.93 | 22.37 | 45.31 | 55.95 | 0.0 | 0.18 | 18.43 | 0.0 | 36.72 | 5.38 | 0.0 | 75.24 | 73.27 | 18.1 | 14.84 | 97.08 | 13.08 | 20.81 | -4.88 | -3.17 | 19.6 | 68.39 | 19.33 | 18.47 | 0.00 | -100.0 | -100.0 |
| 20Q4 (5) | 48.95 | -21.87 | -21.33 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 157.14 | 9.13 | 11.99 | 13.61 | -9.27 | 26.25 | 88.48 | 13.64 | 26.93 | 16.25 | 10.13 | 0 | 81.79 | -5.77 | -6.17 | 0.13 | 0.0 | -7.14 | 11.63 | -5.45 | 26.28 | 0.76 | 0.0 | 38.18 | 55.95 | 0.02 | 0.25 | 18.43 | 0.0 | 36.72 | 5.38 | 0.0 | 75.24 | 62.04 | 28.0 | 16.01 | 85.85 | 18.77 | 22.59 | -4.73 | 19.01 | 12.08 | 57.31 | 34.44 | 19.15 | 0.00 | -10.14 | -11.6 |
| 20Q3 (4) | 62.65 | 10.94 | 0.0 | 7.5 | 0 | 0.0 | 0.3 | 0 | 0.0 | 0 | 0 | 0.0 | 143.99 | 14.04 | 0.0 | 15.0 | 29.87 | 0.0 | 77.86 | 12.55 | 0.0 | 14.75 | 0 | 0.0 | 86.8 | -20.18 | 0.0 | 0.13 | -7.14 | 0.0 | 12.3 | 7.42 | 0.0 | 0.76 | 8.57 | 0.0 | 55.94 | 0.0 | 0.0 | 18.43 | 0.0 | 0.0 | 5.38 | 0.0 | 0.0 | 48.47 | 44.82 | 0.0 | 72.28 | 26.19 | 0.0 | -5.84 | 11.52 | 0.0 | 42.63 | 58.65 | 0.0 | 0.00 | -12.12 | 0.0 |
