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) | 5.36 | -22.32 | 12.3 | 89.23 | 0 | 0 | 0 | 0 | 28.94 | -9.39 | 4.9 | -12.66 | 3.08 | -16.76 | 10.64 | -8.13 | 2.24 | 7.69 | 2.28 | -1.72 | 11.0 | 48.65 | 2.4 | 0.0 | 14.45 | 0.0 | 9.92 | 6.1 | 0 | 0 | 4.98 | -15.31 | 14.9 | -2.1 | 8.58 | -9.21 | 13.56 | -11.55 | 0.15 | 3.54 |
| 2022 (9) | 6.9 | -0.14 | 6.5 | -59.38 | 0 | 0 | 0 | 0 | 31.94 | -17.77 | 5.61 | 2.19 | 3.7 | 2.21 | 11.58 | 24.29 | 2.08 | 52.94 | 2.32 | -1.69 | 7.4 | 48.0 | 2.4 | 0.42 | 14.45 | 0.0 | 9.35 | 6.25 | 0 | 0 | 5.88 | 2.08 | 15.22 | 4.53 | 9.45 | -26.34 | 15.33 | -17.54 | 0.15 | 10.29 |
| 2021 (8) | 6.91 | -18.9 | 16.0 | 100.0 | 0 | 0 | 0 | 0 | 38.84 | -4.1 | 5.49 | -3.35 | 3.62 | 4.32 | 9.32 | 8.78 | 1.36 | -11.11 | 2.36 | -1.26 | 5.0 | -3.85 | 2.39 | 0.0 | 14.45 | 0.0 | 8.8 | 6.93 | 0 | 0 | 5.76 | -4.32 | 14.56 | 2.1 | 12.83 | 1.26 | 18.59 | -0.54 | 0.13 | 0.66 |
| 2020 (7) | 8.52 | 154.33 | 8.0 | -44.48 | 0 | 0 | 0 | 0 | 40.5 | -6.36 | 5.68 | -7.19 | 3.47 | -11.25 | 8.57 | -5.23 | 1.53 | -16.39 | 2.39 | -1.65 | 5.2 | -11.86 | 2.39 | 0.0 | 14.45 | 0.0 | 8.23 | 8.01 | 0 | 0 | 6.02 | -6.96 | 14.26 | 1.21 | 12.67 | -0.86 | 18.69 | -2.91 | 0.13 | 4.57 |
| 2019 (6) | 3.35 | 84.07 | 14.41 | 59.76 | 0 | 0 | 0 | 0 | 43.25 | 5.75 | 6.12 | 15.91 | 3.91 | -14.81 | 9.04 | -19.44 | 1.83 | 69.44 | 2.43 | -1.22 | 5.9 | -1.34 | 2.39 | 0.0 | 14.45 | 0.0 | 7.62 | 7.48 | 0 | 0 | 6.47 | 7.48 | 14.09 | 7.48 | 12.78 | -16.09 | 19.25 | -9.41 | 0.13 | 5.51 |
| 2018 (5) | 1.82 | -44.68 | 9.02 | -5.05 | 0.98 | 30.67 | 0 | 0 | 40.9 | 9.36 | 5.28 | -5.04 | 4.59 | 4.08 | 11.22 | -4.83 | 1.08 | -28.95 | 2.46 | -1.6 | 5.98 | -14.45 | 2.39 | -1.65 | 14.45 | 0.0 | 7.09 | 8.41 | 0 | 0 | 6.02 | -4.75 | 13.11 | 1.94 | 15.23 | 21.65 | 21.25 | 12.79 | 0.12 | 19.26 |
| 2017 (4) | 3.29 | 155.04 | 9.5 | -11.55 | 0.75 | 0 | 0 | 0 | 37.4 | 9.61 | 5.56 | 29.0 | 4.41 | 0.46 | 11.79 | -8.35 | 1.52 | 16.92 | 2.5 | -1.57 | 6.99 | 39.8 | 2.43 | 0.0 | 14.45 | 0.0 | 6.54 | 7.21 | 0 | 0 | 6.32 | 22.01 | 12.86 | 13.91 | 12.52 | 35.35 | 18.84 | 30.56 | 0.10 | -9.23 |
| 2016 (3) | 1.29 | 21.7 | 10.74 | -8.91 | 0 | 0 | 0 | 0 | 34.12 | 15.54 | 4.31 | -18.68 | 4.39 | -2.01 | 12.87 | -15.19 | 1.3 | -17.2 | 2.54 | -1.17 | 5.0 | 0.0 | 2.43 | 1.25 | 14.45 | 0.0 | 6.1 | 9.52 | 0 | 0 | 5.18 | -16.59 | 11.29 | -4.16 | 9.25 | 2.21 | 14.43 | -5.44 | 0.11 | -5.09 |
| 2015 (2) | 1.06 | 6.0 | 11.79 | -21.82 | 0 | 0 | 0 | 0 | 29.53 | 24.44 | 5.3 | 7.72 | 4.48 | 2.75 | 15.17 | -17.43 | 1.57 | -1.26 | 2.57 | -1.53 | 5.0 | 100.0 | 2.4 | -0.41 | 14.45 | 0.0 | 5.57 | 9.65 | 0 | 0 | 6.21 | -0.64 | 11.78 | 3.97 | 9.05 | -20.05 | 15.26 | -13.15 | 0.12 | 185.11 |
| 2014 (1) | 1.0 | -22.48 | 15.08 | 53.25 | 0 | 0 | 0 | 0 | 23.73 | 19.01 | 4.92 | -38.65 | 4.36 | 7.39 | 18.37 | -9.76 | 1.59 | 21.37 | 2.61 | 7.41 | 2.5 | 0 | 2.41 | 0.0 | 14.45 | 0.0 | 5.08 | 18.69 | 0 | 0 | 6.25 | -21.97 | 11.33 | -7.81 | 11.32 | -26.92 | 17.57 | -25.23 | 0.04 | 0 |
| 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) | 3.74 | -52.48 | -17.98 | 12.0 | 12.99 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.81 | -2.58 | -5.81 | 2.09 | 122.34 | -5.86 | 2.89 | -10.25 | -16.47 | 10.37 | -8.9 | -11.8 | 2.1 | 12.9 | 8.81 | 2.26 | -0.44 | -1.31 | 11.0 | 0.0 | 4.76 | 2.39 | 0.0 | -0.42 | 14.45 | 0.0 | 0.0 | 10.41 | 0.0 | 4.94 | 0 | 0 | 0 | 3.92 | 114.21 | -4.16 | 14.33 | 17.08 | 2.28 | 7.23 | -19.04 | -16.51 | 11.15 | 3.62 | -12.55 | 0.17 | 1.03 | 6.65 |
| 24Q2 (19) | 7.87 | 48.77 | 32.72 | 10.62 | -7.17 | 32.75 | 0 | 0 | 0 | 0 | 0 | 0 | 6.99 | 3.25 | -3.32 | 0.94 | 27.03 | 0.0 | 3.22 | 2.22 | -4.45 | 11.39 | 3.09 | 1.8 | 1.86 | -2.11 | 19.23 | 2.27 | -0.44 | -1.3 | 11.0 | 0.0 | 4.76 | 2.39 | 0.0 | -0.42 | 14.45 | 0.0 | 0.0 | 10.41 | 4.94 | 4.94 | 0 | 0 | 0 | 1.83 | 32.61 | -2.14 | 12.24 | 8.32 | 3.82 | 8.93 | 9.98 | -7.75 | 10.76 | 13.26 | -6.84 | 0.17 | -2.91 | 5.92 |
| 24Q1 (18) | 5.29 | -1.31 | -13.56 | 11.44 | -6.99 | 7.92 | 0 | 0 | 0 | 0 | 0 | 0 | 6.77 | -7.13 | -5.84 | 0.74 | -19.57 | -9.76 | 3.15 | 2.27 | -4.55 | 11.04 | 3.78 | 3.19 | 1.9 | -15.18 | -6.86 | 2.28 | 0.0 | -1.3 | 11.0 | 0.0 | 4.76 | 2.39 | -0.42 | -0.42 | 14.45 | 0.0 | 0.0 | 9.92 | 0.0 | 6.1 | 0 | 0 | 0 | 1.38 | -72.29 | -8.0 | 11.3 | -24.16 | 4.15 | 8.12 | -5.36 | -18.96 | 9.5 | -29.94 | -17.53 | 0.17 | 12.19 | 5.34 |
| 23Q4 (17) | 5.36 | 17.54 | -22.32 | 12.3 | 2.5 | 89.23 | 0 | 0 | 0 | 0 | 0 | 0 | 7.29 | 0.83 | -6.18 | 0.92 | -58.56 | -12.38 | 3.08 | -10.98 | -16.76 | 10.64 | -9.51 | -8.13 | 2.24 | 16.06 | 7.69 | 2.28 | -0.44 | -1.72 | 11.0 | 4.76 | 48.65 | 2.4 | 0.0 | 0.0 | 14.45 | 0.0 | 0.0 | 9.92 | 0.0 | 6.1 | 0 | 0 | 0 | 4.98 | 21.76 | -15.31 | 14.9 | 6.35 | -2.1 | 8.58 | -0.92 | -9.21 | 13.56 | 6.35 | -11.55 | 0.15 | -3.08 | 3.54 |
| 23Q3 (16) | 4.56 | -23.1 | -46.29 | 12.0 | 50.0 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.23 | 0.0 | -8.94 | 2.22 | 136.17 | -18.68 | 3.46 | 2.67 | -11.05 | 11.76 | 5.15 | 2.16 | 1.93 | 23.72 | 2.66 | 2.29 | -0.43 | -1.72 | 10.5 | 0.0 | 90.91 | 2.4 | 0.0 | 0.42 | 14.45 | 0.0 | 0.0 | 9.92 | 0.0 | 6.1 | 0 | 0 | 0 | 4.09 | 118.72 | -13.16 | 14.01 | 18.83 | -0.36 | 8.66 | -10.54 | -18.69 | 12.75 | 10.39 | -16.99 | 0.16 | 0.33 | 6.42 |
| 23Q2 (15) | 5.93 | -3.1 | -14.92 | 8.0 | -24.53 | -50.62 | 0 | 0 | 0 | 0 | 0 | 0 | 7.23 | 0.56 | -8.83 | 0.94 | 14.63 | 2.17 | 3.37 | 2.12 | -24.1 | 11.18 | 4.49 | -10.8 | 1.56 | -23.53 | 2.63 | 2.3 | -0.43 | -1.71 | 10.5 | 0.0 | 133.33 | 2.4 | 0.0 | 0.42 | 14.45 | 0.0 | 0.0 | 9.92 | 6.1 | 6.1 | 0 | 0 | 0 | 1.87 | 24.67 | -5.56 | 11.79 | 8.66 | 4.06 | 9.68 | -3.39 | -21.94 | 11.55 | 0.26 | -19.68 | 0.16 | -3.44 | 4.85 |
| 23Q1 (14) | 6.12 | -11.3 | -8.93 | 10.6 | 63.08 | -32.95 | 0 | 0 | 0 | 0 | 0 | 0 | 7.19 | -7.46 | -13.37 | 0.82 | -21.9 | -9.89 | 3.3 | -10.81 | -18.11 | 10.70 | -7.6 | -1.14 | 2.04 | -1.92 | 56.92 | 2.31 | -0.43 | -1.7 | 10.5 | 41.89 | 250.0 | 2.4 | 0.0 | 0.42 | 14.45 | 0.0 | 0.0 | 9.35 | 0.0 | 6.25 | 0 | 0 | 0 | 1.5 | -74.49 | -77.51 | 10.85 | -28.71 | -29.86 | 10.02 | 6.03 | -28.12 | 11.52 | -24.85 | -44.1 | 0.16 | 10.27 | 21.54 |
| 22Q4 (13) | 6.9 | -18.73 | -0.14 | 6.5 | -56.67 | -59.38 | 0 | 0 | 0 | 0 | 0 | 0 | 7.77 | -2.14 | -19.23 | 1.05 | -61.54 | 2.94 | 3.7 | -4.88 | 2.21 | 11.58 | 0.62 | 24.29 | 2.08 | 10.64 | 52.94 | 2.32 | -0.43 | -1.69 | 7.4 | 34.55 | 48.0 | 2.4 | 0.42 | 0.42 | 14.45 | 0.0 | 0.0 | 9.35 | 0.0 | 6.25 | 0 | 0 | 0 | 5.88 | 24.84 | 2.08 | 15.22 | 8.25 | 4.53 | 9.45 | -11.27 | -26.34 | 15.33 | -0.2 | -17.54 | 0.15 | -0.39 | 10.29 |
| 22Q3 (12) | 8.49 | 21.81 | 12.3 | 15.0 | -7.41 | 1.42 | 0 | 0 | 0 | 0 | 0 | 0 | 7.94 | 0.13 | -16.95 | 2.73 | 196.74 | 3.41 | 3.89 | -12.39 | 4.01 | 11.51 | -8.19 | 22.14 | 1.88 | 23.68 | 27.03 | 2.33 | -0.43 | -1.27 | 5.5 | 22.22 | 3.77 | 2.39 | 0.0 | 0.0 | 14.45 | 0.0 | 0.0 | 9.35 | 0.0 | 6.25 | 0 | 0 | 0 | 4.71 | 137.88 | -0.63 | 14.06 | 24.1 | 3.92 | 10.65 | -14.11 | -12.78 | 15.36 | 6.82 | -9.38 | 0.15 | -1.16 | 8.72 |
| 22Q2 (11) | 6.97 | 3.72 | -4.13 | 16.2 | 2.47 | 55.62 | 0 | 0 | 0 | 0 | 0 | 0 | 7.93 | -4.46 | -18.58 | 0.92 | 1.1 | -4.17 | 4.44 | 10.17 | 12.69 | 12.54 | 15.81 | 28.09 | 1.52 | 16.92 | -19.15 | 2.34 | -0.43 | -1.27 | 4.5 | 50.0 | -10.0 | 2.39 | 0.0 | -0.42 | 14.45 | 0.0 | 0.0 | 9.35 | 6.25 | 13.61 | 0 | 0 | 0 | 1.98 | -70.31 | -74.84 | 11.33 | -26.76 | -29.63 | 12.4 | -11.05 | -7.26 | 14.38 | -30.23 | -32.3 | 0.15 | 11.93 | 19.02 |
| 22Q1 (10) | 6.72 | -2.75 | -23.72 | 15.81 | -1.19 | 61.49 | 0 | 0 | 0 | 0 | 0 | 0 | 8.3 | -13.72 | -16.33 | 0.91 | -10.78 | 2.25 | 4.03 | 11.33 | 4.95 | 10.83 | 16.17 | 14.56 | 1.3 | -4.41 | -6.47 | 2.35 | -0.42 | -1.26 | 3.0 | -40.0 | -33.33 | 2.39 | 0.0 | -0.42 | 14.45 | 0.0 | 0.0 | 8.8 | 0.0 | 6.93 | 0 | 0 | 0 | 6.67 | 15.8 | -3.47 | 15.47 | 6.25 | 2.18 | 13.94 | 8.65 | 0.0 | 20.61 | 10.87 | -1.15 | 0.13 | 0.07 | 5.25 |
| 21Q4 (9) | 6.91 | -8.6 | -18.9 | 16.0 | 8.18 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.62 | 0.63 | -8.03 | 1.02 | -61.36 | -3.77 | 3.62 | -3.21 | 4.32 | 9.32 | -1.12 | 8.78 | 1.36 | -8.11 | -11.11 | 2.36 | 0.0 | -1.26 | 5.0 | -5.66 | -3.85 | 2.39 | 0.0 | 0.0 | 14.45 | 0.0 | 0.0 | 8.8 | 0.0 | 6.93 | 0 | 0 | 0 | 5.76 | 21.52 | -4.32 | 14.56 | 7.61 | 2.1 | 12.83 | 5.08 | 1.26 | 18.59 | 9.68 | -0.54 | 0.13 | -1.8 | 0.66 |
| 21Q3 (8) | 7.56 | 3.99 | 14.55 | 14.79 | 42.07 | 20.05 | 0 | 0 | 0 | 0 | 0 | 0 | 9.56 | -1.85 | -5.63 | 2.64 | 175.0 | -1.86 | 3.74 | -5.08 | -9.88 | 9.43 | -3.71 | -7.11 | 1.48 | -21.28 | -1.99 | 2.36 | -0.42 | -1.67 | 5.3 | 6.0 | -18.46 | 2.39 | -0.42 | 0.0 | 14.45 | 0.0 | 0.0 | 8.8 | 6.93 | 6.93 | 0 | 0 | 0 | 4.74 | -39.77 | -5.01 | 13.53 | -15.96 | 2.34 | 12.21 | -8.68 | 12.53 | 16.95 | -20.2 | 7.01 | 0.14 | 8.2 | -0.63 |
| 21Q2 (7) | 7.27 | -17.48 | 37.17 | 10.41 | 6.33 | 10.74 | 0 | 0 | 0 | 0 | 0 | 0 | 9.74 | -1.81 | -3.75 | 0.96 | 7.87 | -3.03 | 3.94 | 2.6 | -12.25 | 9.79 | 3.57 | 0 | 1.88 | 35.25 | 23.68 | 2.37 | -0.42 | -1.66 | 5.0 | 11.11 | -28.57 | 2.4 | 0.0 | 0.42 | 14.45 | 0.0 | 0.0 | 8.23 | 0.0 | 0.0 | 0 | 0 | 0 | 7.87 | 13.89 | 242.17 | 16.1 | 6.34 | 52.9 | 13.37 | -4.09 | 5.28 | 21.24 | 1.87 | 41.6 | 0.13 | -1.02 | -7.95 |
| 21Q1 (6) | 8.81 | 3.4 | 139.4 | 9.79 | 22.38 | -36.84 | 0 | 0 | 0 | 0 | 0 | 0 | 9.92 | -5.16 | 1.33 | 0.89 | -16.04 | -6.32 | 3.84 | 10.66 | -24.11 | 9.45 | 10.31 | 0 | 1.39 | -9.15 | -10.9 | 2.38 | -0.42 | -1.65 | 4.5 | -13.46 | -10.0 | 2.4 | 0.42 | 0.42 | 14.45 | 0.0 | 0.0 | 8.23 | 0.0 | 8.01 | 0 | 0 | 0 | 6.91 | 14.78 | -6.87 | 15.14 | 6.17 | 0.73 | 13.94 | 10.02 | 28.24 | 20.85 | 11.56 | 14.0 | 0.13 | -4.29 | -1.67 |
| 20Q4 (5) | 8.52 | 29.09 | 154.33 | 8.0 | -35.06 | -44.48 | 0 | 0 | 0 | 0 | 0 | 0 | 10.46 | 3.26 | -3.68 | 1.06 | -60.59 | 0.0 | 3.47 | -16.39 | -11.25 | 8.57 | -15.56 | 0 | 1.53 | 1.32 | -16.39 | 2.39 | -0.42 | -1.65 | 5.2 | -20.0 | -11.86 | 2.39 | 0.0 | 0.0 | 14.45 | 0.0 | 0.0 | 8.23 | 0.0 | 8.01 | 0 | 0 | 0 | 6.02 | 20.64 | -6.96 | 14.26 | 7.87 | 1.21 | 12.67 | 16.77 | -0.86 | 18.69 | 17.99 | -2.91 | 0.13 | -3.07 | 4.57 |
| 20Q3 (4) | 6.6 | 24.53 | 0.0 | 12.32 | 31.06 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.13 | 0.1 | 0.0 | 2.69 | 171.72 | 0.0 | 4.15 | -7.57 | 0.0 | 10.15 | 0 | 0.0 | 1.51 | -0.66 | 0.0 | 2.4 | -0.41 | 0.0 | 6.5 | -7.14 | 0.0 | 2.39 | 0.0 | 0.0 | 14.45 | 0.0 | 0.0 | 8.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.99 | 116.96 | 0.0 | 13.22 | 25.55 | 0.0 | 10.85 | -14.57 | 0.0 | 15.84 | 5.6 | 0.0 | 0.14 | 0.23 | 0.0 |
