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) | 45.97 | 12.73 | 14.26 | 2.37 | 6.79 | -45.51 | 0 | 0 | 76.3 | -1.41 | -3.03 | 0 | 16.13 | -3.18 | 21.14 | -1.8 | 14.9 | -23.0 | 7.98 | -1.97 | 44.59 | 7.45 | 6.5 | -1.07 | 69.37 | 0.0 | 0 | 0 | 0 | 0 | -18.68 | 0 | -18.68 | 0 | -8.48 | 0 | -27.16 | 0 | 0.47 | 3.28 |
| 2022 (9) | 40.78 | 5.48 | 13.93 | -13.42 | 12.46 | -16.15 | 0 | 0 | 77.39 | 3.5 | -1.49 | 0 | 16.66 | 15.45 | 21.53 | 11.55 | 19.35 | 26.39 | 8.14 | -16.43 | 41.5 | 23.04 | 6.57 | 14.46 | 69.37 | 0.0 | 0 | 0 | 0 | 0 | -15.64 | 0 | -15.64 | 0 | -8.06 | 0 | -23.7 | 0 | 0.45 | 1.39 |
| 2021 (8) | 38.66 | -7.67 | 16.09 | -1.89 | 14.86 | 9.59 | 0 | 0 | 74.77 | 13.67 | -3.41 | 0 | 14.43 | 23.54 | 19.30 | 8.69 | 15.31 | 6.32 | 9.74 | 89.13 | 33.73 | -20.9 | 5.74 | 3.24 | 69.37 | 0.0 | 0 | 0 | 0 | 0 | -13.89 | 0 | -13.89 | 0 | -9.63 | 0 | -23.52 | 0 | 0.45 | 7.43 |
| 2020 (7) | 41.87 | 3.48 | 16.4 | -6.02 | 13.56 | 15.7 | 0 | 0 | 65.78 | -15.44 | -8.97 | 0 | 11.68 | 0.78 | 17.76 | 19.18 | 14.4 | -32.52 | 5.15 | 34.46 | 42.64 | -11.43 | 5.56 | -5.92 | 69.37 | -45.98 | 0 | 0 | 0 | 0 | -8.92 | 0 | -8.92 | 0 | -11.68 | 0 | -20.6 | 0 | 0.41 | 11.24 |
| 2019 (6) | 40.46 | 15.67 | 17.45 | -17.69 | 11.72 | -14.39 | 0 | 0 | 77.79 | -16.88 | -22.55 | 0 | 11.59 | -27.02 | 14.90 | -12.19 | 21.34 | -23.21 | 3.83 | -21.19 | 48.14 | 7.82 | 5.91 | -31.99 | 128.42 | 0.0 | 0 | 0 | 0 | 0 | -59.05 | 0 | -59.05 | 0 | -10.59 | 0 | -69.64 | 0 | 0.37 | 21.86 |
| 2018 (5) | 34.98 | -9.96 | 21.2 | 41.24 | 13.69 | 19.56 | 0 | 0 | 93.59 | -4.47 | -12.93 | 0 | 15.88 | 2.06 | 16.97 | 6.83 | 27.79 | 24.17 | 4.86 | 2.75 | 44.65 | 32.97 | 8.69 | -7.75 | 128.42 | -27.31 | 0 | 0 | 0 | 0 | -35.84 | 0 | -35.84 | 0 | -10.39 | 0 | -46.23 | 0 | 0.31 | 7.25 |
| 2017 (4) | 38.85 | 17.12 | 15.01 | 1.21 | 11.45 | -6.22 | 0 | 0 | 97.97 | -6.55 | -24.3 | 0 | 15.56 | -13.84 | 15.88 | -7.8 | 22.38 | -13.46 | 4.73 | 2.6 | 33.58 | -13.74 | 9.42 | -7.19 | 176.68 | 0.0 | 0 | 0 | 0 | 0 | -48.26 | 0 | -48.26 | 0 | -9.33 | 0 | -57.59 | 0 | 0.29 | 16.76 |
| 2016 (3) | 33.17 | 15.33 | 14.83 | -28.67 | 12.21 | 34.62 | 0 | 0 | 104.84 | -5.38 | -22.33 | 0 | 18.06 | -14.89 | 17.23 | -10.05 | 25.86 | -7.87 | 4.61 | -43.3 | 38.93 | -24.19 | 10.15 | -7.31 | 176.68 | -32.38 | 0 | 0 | 0 | 0 | -22.41 | 0 | -22.41 | 0 | -6.3 | 0 | -28.71 | 0 | 0.24 | 8.32 |
| 2015 (2) | 28.76 | 17.29 | 20.79 | -40.74 | 9.07 | -63.2 | 0 | 0 | 110.8 | -10.31 | -21.63 | 0 | 21.22 | -14.95 | 19.15 | -5.17 | 28.07 | -25.13 | 8.13 | 39.21 | 51.35 | 18.67 | 10.95 | -6.57 | 261.29 | 0.0 | 0 | 0 | 0 | 0 | -84.61 | 0 | -84.61 | 0 | -1.61 | 0 | -86.22 | 0 | 0.23 | 5.15 |
| 2014 (1) | 24.52 | -31.55 | 35.08 | -8.14 | 24.65 | 45.17 | 0 | 0 | 123.54 | -16.27 | -33.15 | 0 | 24.95 | 2.76 | 20.20 | 22.72 | 37.49 | -7.86 | 5.84 | -5.65 | 43.27 | -16.21 | 11.72 | -8.01 | 261.29 | -0.1 | 0 | 0 | 0 | 0 | -64.26 | 0 | -64.26 | 0 | -1.8 | 0 | -66.06 | 0 | 0.21 | 4.68 |
| 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) | 31.66 | -28.76 | -33.32 | 15.52 | -0.06 | -10.13 | 8.92 | -55.36 | 25.99 | 0 | 0 | 0 | 18.16 | -5.27 | -9.43 | -0.08 | -233.33 | 93.39 | 12.18 | -17.09 | -23.11 | 16.00 | -15.03 | -22.68 | 15.25 | -0.13 | 2.83 | 19.71 | 38.12 | 145.45 | 24.18 | -20.51 | -44.96 | 7.5 | 8.23 | 16.1 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -18.56 | -0.49 | -3.11 | -18.56 | -0.49 | -3.11 | -7.75 | 3.61 | -3.47 | -26.31 | 0.75 | -3.22 | 0.38 | -21.76 | -19.01 |
| 24Q2 (19) | 44.44 | 4.66 | -1.88 | 15.53 | 2.78 | 5.93 | 19.98 | 154.52 | 104.09 | 0 | 0 | 0 | 19.17 | 1.75 | 2.13 | 0.06 | -60.0 | 185.71 | 14.69 | -9.43 | -1.8 | 18.83 | -9.9 | -2.62 | 15.27 | 0.99 | -5.74 | 14.27 | 57.33 | 76.83 | 30.42 | -28.27 | -28.63 | 6.93 | -0.43 | 4.68 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -18.47 | 0.32 | -10.86 | -18.47 | 0.32 | -10.86 | -8.04 | 3.25 | -0.12 | -26.51 | 1.23 | -7.37 | 0.48 | 3.05 | 4.04 |
| 24Q1 (18) | 42.46 | -7.64 | 13.2 | 15.11 | 5.96 | 26.87 | 7.85 | 15.61 | -32.85 | 0 | 0 | 0 | 18.84 | -5.56 | 7.53 | 0.15 | 118.29 | 115.96 | 16.22 | 0.56 | 3.71 | 20.90 | -1.15 | 5.59 | 15.12 | 1.48 | -16.14 | 9.07 | 13.66 | 11.29 | 42.41 | -4.89 | 7.75 | 6.96 | 7.08 | 6.91 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -18.53 | 0.8 | -11.76 | -18.53 | 0.8 | -11.76 | -8.31 | 2.0 | -5.06 | -26.84 | 1.18 | -9.6 | 0.47 | 0.06 | 2.59 |
| 23Q4 (17) | 45.97 | -3.18 | 12.73 | 14.26 | -17.43 | 2.37 | 6.79 | -4.1 | -45.51 | 0 | 0 | 0 | 19.95 | -0.5 | -1.24 | -0.82 | 32.23 | 4.65 | 16.13 | 1.83 | -3.18 | 21.14 | 2.16 | -1.79 | 14.9 | 0.47 | -23.0 | 7.98 | -0.62 | -1.97 | 44.59 | 1.5 | 7.45 | 6.5 | 0.62 | -1.07 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -18.68 | -3.78 | -19.44 | -18.68 | -3.78 | -19.44 | -8.48 | -13.22 | -5.21 | -27.16 | -6.55 | -14.6 | 0.47 | 0.4 | 3.28 |
| 23Q3 (16) | 47.48 | 4.84 | 16.52 | 17.27 | 17.8 | 14.67 | 7.08 | -27.68 | -53.24 | 0 | 0 | 0 | 20.05 | 6.82 | -3.93 | -1.21 | -1628.57 | -3125.0 | 15.84 | 5.88 | -12.24 | 20.70 | 7.02 | -13.63 | 14.83 | -8.46 | -30.86 | 8.03 | -0.5 | -5.31 | 43.93 | 3.07 | 5.32 | 6.46 | -2.42 | -1.82 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -18.0 | -8.04 | -22.2 | -18.0 | -8.04 | -22.2 | -7.49 | 6.72 | 1.96 | -25.49 | -3.24 | -13.95 | 0.46 | 0.5 | 3.61 |
| 23Q2 (15) | 45.29 | 20.74 | 3.54 | 14.66 | 23.09 | -8.09 | 9.79 | -16.25 | -3.26 | 0 | 0 | 0 | 18.77 | 7.13 | -8.13 | -0.07 | 92.55 | -123.33 | 14.96 | -4.35 | -14.02 | 19.34 | -2.3 | -17.52 | 16.2 | -10.15 | -23.33 | 8.07 | -0.98 | -4.72 | 42.62 | 8.28 | -15.44 | 6.62 | 1.69 | 0.0 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -16.66 | -0.48 | -14.58 | -16.66 | -0.48 | -14.58 | -8.03 | -1.52 | 10.08 | -24.69 | -0.82 | -5.2 | 0.46 | 1.61 | 2.53 |
| 23Q1 (14) | 37.51 | -8.02 | -16.51 | 11.91 | -14.5 | 0.08 | 11.69 | -6.18 | 22.15 | 0 | 0 | 0 | 17.52 | -13.27 | 10.26 | -0.94 | -9.3 | 3.09 | 15.64 | -6.12 | 29.47 | 19.79 | -8.06 | 19.54 | 18.03 | -6.82 | 17.61 | 8.15 | 0.12 | -22.6 | 39.36 | -5.16 | -22.34 | 6.51 | -0.91 | 14.41 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -16.58 | -6.01 | -11.57 | -16.58 | -6.01 | -11.57 | -7.91 | 1.86 | 9.6 | -24.49 | -3.33 | -3.73 | 0.45 | 0.74 | 1.07 |
| 22Q4 (13) | 40.78 | 0.07 | 5.48 | 13.93 | -7.5 | -13.42 | 12.46 | -17.7 | -16.15 | 0 | 0 | 0 | 20.2 | -3.21 | 11.36 | -0.86 | -2250.0 | -16.22 | 16.66 | -7.7 | 15.45 | 21.53 | -10.16 | 11.53 | 19.35 | -9.79 | 26.39 | 8.14 | -4.01 | -16.43 | 41.5 | -0.5 | 23.04 | 6.57 | -0.15 | 14.46 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -15.64 | -6.18 | -12.6 | -15.64 | -6.18 | -12.6 | -8.06 | -5.5 | 16.3 | -23.7 | -5.95 | -0.77 | 0.45 | 0.72 | 1.39 |
| 22Q3 (12) | 40.75 | -6.84 | 8.67 | 15.06 | -5.58 | -8.62 | 15.14 | 49.6 | 6.02 | 0 | 0 | 0 | 20.87 | 2.15 | 5.67 | 0.04 | -86.67 | 104.44 | 18.05 | 3.74 | 24.83 | 23.96 | 2.19 | 22.23 | 21.45 | 1.51 | 45.62 | 8.48 | 0.12 | -17.59 | 41.71 | -17.24 | 13.25 | 6.58 | -0.6 | 13.45 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -14.73 | -1.31 | -12.27 | -14.73 | -1.31 | -12.27 | -7.64 | 14.45 | 20.5 | -22.37 | 4.69 | 1.58 | 0.45 | -0.55 | 4.17 |
| 22Q2 (11) | 43.74 | -2.65 | 16.02 | 15.95 | 34.03 | -0.13 | 10.12 | 5.75 | -30.25 | 0 | 0 | 0 | 20.43 | 28.57 | 6.52 | 0.3 | 130.93 | 138.46 | 17.4 | 44.04 | 22.28 | 23.45 | 41.61 | 18.64 | 21.13 | 37.83 | 38.65 | 8.47 | -19.56 | 30.11 | 50.4 | -0.55 | 32.01 | 6.62 | 16.34 | 21.02 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -14.54 | 2.15 | -19.57 | -14.54 | 2.15 | -19.57 | -8.93 | -2.06 | 7.84 | -23.47 | 0.59 | -7.41 | 0.45 | 0.16 | 4.61 |
| 22Q1 (10) | 44.93 | 16.22 | 10.83 | 11.9 | -26.04 | -34.33 | 9.57 | -35.6 | -37.82 | 0 | 0 | 0 | 15.89 | -12.4 | -10.18 | -0.97 | -31.08 | 2.02 | 12.08 | -16.29 | 1.51 | 16.56 | -14.22 | -5.74 | 15.33 | 0.13 | 5.51 | 10.53 | 8.11 | 60.03 | 50.68 | 50.25 | 34.61 | 5.69 | -0.87 | 3.27 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -14.86 | -6.98 | -49.35 | -14.86 | -6.98 | -49.35 | -8.75 | 9.14 | 19.43 | -23.61 | -0.38 | -13.46 | 0.45 | 1.06 | 6.79 |
| 21Q4 (9) | 38.66 | 3.09 | -7.67 | 16.09 | -2.37 | -1.89 | 14.86 | 4.06 | 9.59 | 0 | 0 | 0 | 18.14 | -8.15 | 5.83 | -0.74 | 17.78 | 76.28 | 14.43 | -0.21 | 23.54 | 19.30 | -1.54 | 8.7 | 15.31 | 3.94 | 6.32 | 9.74 | -5.34 | 89.13 | 33.73 | -8.42 | -20.9 | 5.74 | -1.03 | 3.24 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -13.89 | -5.87 | -55.72 | -13.89 | -5.87 | -55.72 | -9.63 | -0.21 | 17.55 | -23.52 | -3.48 | -14.17 | 0.45 | 3.49 | 7.43 |
| 21Q3 (8) | 37.5 | -0.53 | -12.61 | 16.48 | 3.19 | -8.6 | 14.28 | -1.59 | 10.78 | 0 | 0 | 0 | 19.75 | 2.97 | 9.78 | -0.9 | -15.38 | 53.85 | 14.46 | 1.62 | 23.17 | 19.60 | -0.81 | 12.5 | 14.73 | -3.35 | -7.94 | 10.29 | 58.06 | 100.98 | 36.83 | -3.54 | -16.66 | 5.8 | 6.03 | -1.02 | 69.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -13.12 | -7.89 | -124.27 | -13.12 | -7.89 | -124.27 | -9.61 | 0.83 | 16.58 | -22.73 | -4.03 | -30.86 | 0.43 | -0.13 | 6.23 |
| 21Q2 (7) | 37.7 | -7.01 | -4.22 | 15.97 | -11.87 | 3.77 | 14.51 | -5.72 | 14.25 | 0 | 0 | 0 | 19.18 | 8.42 | 28.47 | -0.78 | 21.21 | 49.02 | 14.23 | 19.58 | 36.04 | 19.76 | 12.52 | 0 | 15.24 | 4.89 | -20.67 | 6.51 | -1.06 | 38.51 | 38.18 | 1.41 | -14.45 | 5.47 | -0.73 | -7.29 | 69.37 | 0.0 | -45.98 | 0 | 0 | 0 | 0 | 0 | 0 | -12.16 | -22.21 | 80.69 | -12.16 | -22.21 | 80.69 | -9.69 | 10.77 | 15.81 | -21.85 | -5.0 | 70.66 | 0.43 | 2.25 | 8.89 |
| 21Q1 (6) | 40.54 | -3.18 | 7.05 | 18.12 | 10.49 | 4.08 | 15.39 | 13.5 | 35.24 | 0 | 0 | 0 | 17.69 | 3.21 | 12.53 | -0.99 | 68.27 | 58.23 | 11.9 | 1.88 | 7.21 | 17.56 | -1.08 | 0 | 14.53 | 0.9 | -25.83 | 6.58 | 27.77 | 37.66 | 37.65 | -11.7 | -17.7 | 5.51 | -0.9 | -5.65 | 69.37 | 0.0 | -45.98 | 0 | 0 | 0 | 0 | 0 | 0 | -9.95 | -11.55 | 83.8 | -9.95 | -11.55 | 83.8 | -10.86 | 7.02 | 3.64 | -20.81 | -1.02 | 71.37 | 0.42 | 1.66 | 9.28 |
| 20Q4 (5) | 41.87 | -2.42 | 3.48 | 16.4 | -9.04 | -6.02 | 13.56 | 5.2 | 15.7 | 0 | 0 | 0 | 17.14 | -4.72 | -8.49 | -3.12 | -60.0 | 81.89 | 11.68 | -0.51 | 0.78 | 17.76 | 1.89 | 0 | 14.4 | -10.0 | -32.52 | 5.15 | 0.59 | 34.82 | 42.64 | -3.51 | -11.43 | 5.56 | -5.12 | -5.92 | 69.37 | 0.0 | -45.98 | 0 | 0 | 0 | 0 | 0 | 0 | -8.92 | -52.48 | 84.89 | -8.92 | -52.48 | 84.89 | -11.68 | -1.39 | -10.29 | -20.6 | -18.6 | 70.42 | 0.41 | 2.33 | 11.24 |
| 20Q3 (4) | 42.91 | 9.02 | 0.0 | 18.03 | 17.15 | 0.0 | 12.89 | 1.5 | 0.0 | 0 | 0 | 0.0 | 17.99 | 20.5 | 0.0 | -1.95 | -27.45 | 0.0 | 11.74 | 12.24 | 0.0 | 17.43 | 0 | 0.0 | 16.0 | -16.71 | 0.0 | 5.12 | 8.94 | 0.0 | 44.19 | -0.99 | 0.0 | 5.86 | -0.68 | 0.0 | 69.37 | -45.98 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5.85 | 90.71 | 0.0 | -5.85 | 90.71 | 0.0 | -11.52 | -0.09 | 0.0 | -17.37 | 76.68 | 0.0 | 0.41 | 2.37 | 0.0 |
