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) | 5.18 | -11.75 | 1.85 | -53.28 | 0 | 0 | 0 | 0 | 30.25 | 4.82 | 4.28 | 5.94 | 7.95 | -2.21 | 26.28 | -6.71 | 9.85 | -15.23 | 0.92 | -9.8 | 0 | 0 | 1.27 | -13.61 | 14.5 | 0.0 | 4.36 | 11.22 | 1.18 | 13.46 | 8.82 | 10.11 | 14.36 | 10.63 | -1.49 | 0 | 7.33 | 7.32 | 0.00 | 0 |
| 2022 (9) | 5.87 | 32.81 | 3.96 | 131.58 | 0 | 0 | 0 | 0 | 28.86 | 10.62 | 4.04 | 39.31 | 8.13 | 14.99 | 28.17 | 3.96 | 11.62 | 40.68 | 1.02 | -7.27 | 0 | 0 | 1.47 | 5.0 | 14.5 | 0.0 | 3.92 | 7.99 | 1.04 | 11.83 | 8.01 | 28.16 | 12.98 | 19.96 | -1.18 | 0 | 6.83 | 31.09 | 0.00 | 0 |
| 2021 (8) | 4.42 | -31.79 | 1.71 | -43.75 | 0 | 0 | 0 | 0 | 26.09 | 13.14 | 2.9 | 45.73 | 7.07 | -8.54 | 27.10 | -19.16 | 8.26 | 31.53 | 1.1 | -45.81 | 0 | 0 | 1.4 | -1.41 | 14.5 | 0.0 | 3.63 | -0.27 | 0.93 | -7.92 | 6.25 | 25.0 | 10.82 | 12.12 | -1.04 | 0 | 5.21 | 28.01 | 0.00 | 0 |
| 2020 (7) | 6.48 | 75.14 | 3.04 | 171.43 | 0.59 | 0 | 0 | 0 | 23.06 | -9.67 | 1.99 | -36.22 | 7.73 | 0.26 | 33.52 | 11.0 | 6.28 | -10.29 | 2.03 | 103.0 | 2.33 | 0 | 1.42 | 2740.0 | 14.5 | 0.0 | 3.64 | -5.45 | 1.01 | 53.03 | 5.0 | -6.72 | 9.65 | -2.13 | -0.93 | 0 | 4.07 | -6.44 | 0.00 | 0 |
| 2019 (6) | 3.7 | -15.53 | 1.12 | 62.32 | 0 | 0 | 0 | 0 | 25.53 | -0.85 | 3.12 | -9.3 | 7.71 | -2.41 | 30.20 | -1.56 | 7.0 | -9.79 | 1.0 | 1.01 | 0 | 0 | 0.05 | -28.57 | 14.5 | 0.0 | 3.85 | 10.0 | 0.66 | 24.53 | 5.36 | 1.32 | 9.86 | 5.79 | -1.01 | 0 | 4.35 | -6.05 | 0.00 | -17.34 |
| 2018 (5) | 4.38 | -26.01 | 0.69 | -39.47 | 0 | 0 | 0 | 0 | 25.75 | 11.67 | 3.44 | 21.13 | 7.9 | 21.91 | 30.68 | 9.18 | 7.76 | 15.3 | 0.99 | -9.17 | 0 | 0 | 0.07 | -22.22 | 14.5 | 0.0 | 3.5 | 8.7 | 0.53 | 0 | 5.29 | 9.52 | 9.32 | 15.78 | -0.66 | 0 | 4.63 | 7.67 | 0.00 | -4.82 |
| 2017 (4) | 5.92 | 70.61 | 1.14 | -7.32 | 0.02 | 0.0 | 0 | 0 | 23.06 | 4.53 | 2.84 | 11.37 | 6.48 | -11.72 | 28.10 | -15.55 | 6.73 | -0.74 | 1.09 | -6.84 | 0 | 0 | 0.09 | -30.77 | 14.5 | 0.0 | 3.22 | 8.78 | 0 | 0 | 4.83 | 18.97 | 8.05 | 14.51 | -0.53 | 0 | 4.3 | 2.14 | 0.00 | -15.6 |
| 2016 (3) | 3.47 | 92.78 | 1.23 | 29.47 | 0.02 | 0.0 | 0 | 0 | 22.06 | 2.27 | 2.55 | 9.91 | 7.34 | 9.55 | 33.27 | 7.12 | 6.78 | -7.38 | 1.17 | -12.69 | 0.02 | -50.0 | 0.13 | -18.75 | 14.5 | 5.0 | 2.96 | 8.42 | 0 | 0 | 4.06 | 19.41 | 7.03 | 14.68 | 0.15 | -83.15 | 4.21 | -1.86 | 0.00 | -15.91 |
| 2015 (2) | 1.8 | -28.0 | 0.95 | -53.66 | 0.02 | 0.0 | 0 | 0 | 21.57 | -0.46 | 2.32 | 31.07 | 6.7 | 1.82 | 31.06 | 2.3 | 7.32 | 8.28 | 1.34 | -6.94 | 0.04 | -33.33 | 0.16 | 0.0 | 13.81 | 4.94 | 2.73 | 7.06 | 0 | 0 | 3.4 | 23.64 | 6.13 | 15.66 | 0.89 | -22.61 | 4.29 | 10.0 | 0.00 | -16.25 |
| 2014 (1) | 2.5 | -12.59 | 2.05 | -28.57 | 0.02 | 0.0 | 0 | 0 | 21.67 | 3.39 | 1.77 | 45.08 | 6.58 | 33.74 | 30.36 | 29.36 | 6.76 | 9.56 | 1.44 | -2.7 | 0.06 | 0 | 0.16 | 1500.0 | 13.16 | 7.43 | 2.55 | 4.94 | 0 | 0 | 2.75 | 33.5 | 5.3 | 9.05 | 1.15 | -17.86 | 3.9 | 12.72 | 0.00 | 41.19 |
| 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) | 4.11 | -30.34 | 1.99 | 0.72 | -28.0 | -76.39 | 0 | 0 | 0 | 0 | 0 | 0 | 6.85 | 2.09 | -7.68 | 0.83 | 40.68 | -25.89 | 7.43 | 2.2 | -3.63 | 26.11 | 4.25 | -0.69 | 8.85 | -2.32 | -19.03 | 2.72 | 209.09 | 189.36 | 0 | 0 | 0 | 1.26 | -0.79 | -13.7 | 14.5 | 0.0 | 0.0 | 4.79 | 0.0 | 9.86 | 1.49 | 0.0 | 26.27 | 7.19 | 13.05 | -2.31 | 13.46 | 6.57 | 4.34 | -1.1 | 13.39 | 0.0 | 6.09 | 19.65 | -2.72 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.9 | 29.39 | 38.17 | 1.0 | -10.71 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.71 | 4.19 | -6.93 | 0.59 | -32.18 | -33.71 | 7.27 | -10.58 | 0.41 | 25.04 | -9.04 | 2.07 | 9.06 | -5.62 | -19.18 | 0.88 | -2.22 | -7.37 | 0 | 0 | 0 | 1.27 | 0.79 | -13.01 | 14.5 | 0.0 | 0.0 | 4.79 | 9.86 | 9.86 | 1.49 | 26.27 | 26.27 | 6.36 | -2.15 | 1.92 | 12.63 | 4.9 | 7.22 | -1.27 | 0.0 | 5.22 | 5.09 | -2.68 | 3.88 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.56 | -11.97 | 6.54 | 1.12 | -39.46 | -52.54 | 0 | 0 | 0 | 0 | 0 | 0 | 6.44 | -23.88 | -10.06 | 0.87 | -40.41 | 6.1 | 8.13 | 2.26 | 10.91 | 27.53 | 4.76 | 9.07 | 9.6 | -2.54 | -19.12 | 0.9 | -2.17 | -10.0 | 0 | 0 | 0 | 1.26 | -0.79 | -13.7 | 14.5 | 0.0 | 0.0 | 4.36 | 0.0 | 11.22 | 1.18 | 0.0 | 13.46 | 6.5 | -26.3 | 9.61 | 12.04 | -16.16 | 10.56 | -1.27 | 14.77 | -12.39 | 5.23 | -28.65 | 8.96 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.18 | 28.54 | -11.75 | 1.85 | -39.34 | -53.28 | 0 | 0 | 0 | 0 | 0 | 0 | 8.46 | 14.02 | 12.2 | 1.46 | 30.36 | 39.05 | 7.95 | 3.11 | -2.21 | 26.28 | -0.02 | -6.71 | 9.85 | -9.88 | -15.23 | 0.92 | -2.13 | -9.8 | 0 | 0 | 0 | 1.27 | -13.01 | -13.61 | 14.5 | 0.0 | 0.0 | 4.36 | 0.0 | 11.22 | 1.18 | 0.0 | 13.46 | 8.82 | 19.84 | 10.11 | 14.36 | 11.32 | 10.63 | -1.49 | -35.45 | -26.27 | 7.33 | 17.09 | 7.32 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.03 | -5.62 | 8.63 | 3.05 | 52.5 | -25.06 | 0 | 0 | 0 | 0 | 0 | 0 | 7.42 | 2.91 | -2.37 | 1.12 | 25.84 | -6.67 | 7.71 | 6.49 | -1.28 | 26.29 | 7.15 | -4.78 | 10.93 | -2.5 | -4.79 | 0.94 | -1.05 | -2.08 | 0 | 0 | 0 | 1.46 | 0.0 | 1.39 | 14.5 | 0.0 | 0.0 | 4.36 | 0.0 | 11.22 | 1.18 | 0.0 | 13.46 | 7.36 | 17.95 | 10.51 | 12.9 | 9.51 | 10.92 | -1.1 | 17.91 | -6.8 | 6.26 | 27.76 | 11.19 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.27 | -0.23 | -5.74 | 2.0 | -15.25 | -21.57 | 0 | 0 | 0 | 0 | 0 | 0 | 7.21 | 0.7 | 6.97 | 0.89 | 8.54 | 3.49 | 7.24 | -1.23 | 3.58 | 24.53 | -2.8 | -2.46 | 11.21 | -5.56 | 0.72 | 0.95 | -5.0 | -12.04 | 0 | 0 | 0 | 1.46 | 0.0 | 1.39 | 14.5 | 0.0 | 0.0 | 4.36 | 11.22 | 11.22 | 1.18 | 13.46 | 13.46 | 6.24 | 5.23 | 14.08 | 11.78 | 8.17 | 12.94 | -1.34 | -18.58 | -22.94 | 4.9 | 2.08 | 11.87 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.28 | -27.09 | -7.56 | 2.36 | -40.4 | 3.51 | 0 | 0 | 0 | 0 | 0 | 0 | 7.16 | -5.04 | 2.58 | 0.82 | -21.9 | -11.83 | 7.33 | -9.84 | 4.27 | 25.24 | -10.4 | -2.3 | 11.87 | 2.15 | 23.52 | 1.0 | -1.96 | -10.71 | 0 | 0 | 0 | 1.46 | -0.68 | 3.55 | 14.5 | 0.0 | 0.0 | 3.92 | 0.0 | 7.99 | 1.04 | 0.0 | 11.83 | 5.93 | -25.97 | 18.36 | 10.89 | -16.1 | 13.79 | -1.13 | 4.24 | -20.21 | 4.8 | -29.72 | 17.94 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.87 | 58.22 | 32.81 | 3.96 | -2.7 | 131.58 | 0 | 0 | 0 | 0 | 0 | 0 | 7.54 | -0.79 | 8.18 | 1.05 | -12.5 | 15.38 | 8.13 | 4.1 | 14.99 | 28.17 | 2.04 | 3.96 | 11.62 | 1.22 | 40.68 | 1.02 | 6.25 | -7.27 | 0 | 0 | 0 | 1.47 | 2.08 | 5.0 | 14.5 | 0.0 | 0.0 | 3.92 | 0.0 | 7.99 | 1.04 | 0.0 | 11.83 | 8.01 | 20.27 | 28.16 | 12.98 | 11.61 | 19.96 | -1.18 | -14.56 | -13.46 | 6.83 | 21.31 | 31.09 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.71 | -18.1 | -16.06 | 4.07 | 59.61 | 57.14 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.6 | 12.76 | 7.04 | 1.2 | 39.53 | 31.87 | 7.81 | 11.73 | 8.32 | 27.61 | 9.76 | -0.33 | 11.48 | 3.14 | 46.06 | 0.96 | -11.11 | -14.29 | 0 | 0 | -100.0 | 1.44 | 0.0 | 2.86 | 14.5 | 0.0 | 0.0 | 3.92 | 0.0 | 7.99 | 1.04 | 0.0 | 11.83 | 6.66 | 21.76 | 24.95 | 11.63 | 11.51 | 17.47 | -1.03 | 5.5 | 23.7 | 5.63 | 28.54 | 41.46 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.53 | -2.16 | -33.58 | 2.55 | 11.84 | -7.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.74 | -3.44 | 9.42 | 0.86 | -7.53 | 109.76 | 6.99 | -0.57 | 2.79 | 25.15 | -2.64 | -8.19 | 11.13 | 15.82 | 55.66 | 1.08 | -3.57 | -44.9 | 0 | 0 | -100.0 | 1.44 | 2.13 | 2.13 | 14.5 | 0.0 | 0.0 | 3.92 | 7.99 | 7.99 | 1.04 | 11.83 | 11.83 | 5.47 | 9.18 | 23.76 | 10.43 | 8.99 | 16.02 | -1.09 | -15.96 | 0.91 | 4.38 | 7.62 | 31.93 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.63 | 4.75 | -24.72 | 2.28 | 33.33 | -21.11 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.98 | 0.14 | 19.11 | 0.93 | 2.2 | 40.91 | 7.03 | -0.57 | -0.99 | 25.84 | -4.66 | -14.3 | 9.61 | 16.34 | 46.27 | 1.12 | 1.82 | -43.72 | 0 | 0 | -100.0 | 1.41 | 0.71 | -0.7 | 14.5 | 0.0 | 0.0 | 3.63 | 0.0 | 5.52 | 0.93 | 0.0 | -7.92 | 5.01 | -19.84 | 21.31 | 9.57 | -11.55 | 11.54 | -0.94 | 9.62 | 9.62 | 4.07 | -21.88 | 31.72 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.42 | 0.0 | -31.79 | 1.71 | -33.98 | -43.75 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.97 | -1.83 | 0.87 | 0.91 | 0.0 | 68.52 | 7.07 | -1.94 | -8.54 | 27.10 | -2.17 | -19.16 | 8.26 | 5.09 | 31.53 | 1.1 | -1.79 | -45.81 | 0 | -100.0 | -100.0 | 1.4 | 0.0 | -1.41 | 14.5 | 0.0 | 0.0 | 3.63 | 0.0 | -0.27 | 0.93 | 0.0 | -7.92 | 6.25 | 17.26 | 25.0 | 10.82 | 9.29 | 12.12 | -1.04 | 22.96 | -11.83 | 5.21 | 30.9 | 28.01 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.42 | -35.19 | -3.07 | 2.59 | -5.82 | 58.9 | 0.29 | 0.0 | 0 | 0 | 0 | 0 | 7.1 | 15.26 | 20.54 | 0.91 | 121.95 | 44.44 | 7.21 | 6.03 | 10.92 | 27.70 | 1.1 | -1.82 | 7.86 | 9.93 | 27.39 | 1.12 | -42.86 | -44.0 | 0.61 | -63.69 | 0 | 1.4 | -0.71 | 2700.0 | 14.5 | 0.0 | 0.0 | 3.63 | 0.0 | -0.27 | 0.93 | 0.0 | -7.92 | 5.33 | 20.59 | 18.71 | 9.9 | 10.12 | 8.32 | -1.35 | -22.73 | -17.39 | 3.98 | 19.88 | 19.16 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.82 | 10.89 | 57.14 | 2.75 | -4.84 | 172.28 | 0.29 | 0.0 | 0 | 0 | 0 | 0 | 6.16 | 5.12 | 25.97 | 0.41 | -37.88 | 105.0 | 6.8 | -4.23 | 2.72 | 27.40 | -9.13 | 0 | 7.15 | 8.83 | 4.08 | 1.96 | -1.51 | -2.0 | 1.68 | -4.55 | 0 | 1.41 | -0.7 | 2720.0 | 14.5 | 0.0 | 0.0 | 3.63 | 5.52 | -0.27 | 0.93 | -7.92 | -7.92 | 4.42 | 7.02 | 14.51 | 8.99 | 4.78 | 5.64 | -1.1 | -5.77 | 12.7 | 3.32 | 7.44 | 27.69 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.15 | -5.09 | 67.12 | 2.89 | -4.93 | 183.33 | 0.29 | -50.85 | 0 | 0 | 0 | 0 | 5.86 | -15.2 | 9.12 | 0.66 | 22.22 | 6.45 | 7.1 | -8.15 | -2.61 | 30.15 | -10.06 | 0 | 6.57 | 4.62 | -7.98 | 1.99 | -1.97 | 103.06 | 1.76 | -24.46 | 0 | 1.42 | 0.0 | 2740.0 | 14.5 | 0.0 | 0.0 | 3.44 | -5.49 | 3.61 | 1.01 | 0.0 | 53.03 | 4.13 | -17.4 | -4.62 | 8.58 | -11.09 | 3.25 | -1.04 | -11.83 | 8.77 | 3.09 | -24.08 | -3.13 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 6.48 | 42.11 | 75.14 | 3.04 | 86.5 | 171.43 | 0.59 | 0 | 0 | 0 | 0 | 0 | 6.91 | 17.32 | 0.29 | 0.54 | -14.29 | -28.0 | 7.73 | 18.92 | 0.26 | 33.52 | 18.82 | 0 | 6.28 | 1.78 | -10.29 | 2.03 | 1.5 | 103.0 | 2.33 | 0 | 0 | 1.42 | 2740.0 | 2740.0 | 14.5 | 0.0 | 0.0 | 3.64 | 0.0 | -5.45 | 1.01 | 0.0 | 53.03 | 5.0 | 11.36 | -6.72 | 9.65 | 5.58 | -2.13 | -0.93 | 19.13 | 7.92 | 4.07 | 21.86 | -6.44 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 4.56 | 5.07 | 0.0 | 1.63 | 61.39 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.89 | 20.45 | 0.0 | 0.63 | 215.0 | 0.0 | 6.5 | -1.81 | 0.0 | 28.21 | 0 | 0.0 | 6.17 | -10.19 | 0.0 | 2.0 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.05 | 0.0 | 0.0 | 14.5 | 0.0 | 0.0 | 3.64 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 4.49 | 16.32 | 0.0 | 9.14 | 7.4 | 0.0 | -1.15 | 8.73 | 0.0 | 3.34 | 28.46 | 0.0 | 0.00 | 0 | 0.0 |
