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) | 8.84 | 47.09 | 1.91 | 5.52 | 0 | 0 | 0 | 0 | 63.84 | 7.28 | 2.78 | 10.76 | 14.38 | -3.62 | 22.53 | -10.16 | 4.74 | 4.41 | 0.68 | -2.86 | 0 | 0 | 0.02 | 0.0 | 10.0 | 0.0 | 3.3 | 8.55 | 0.18 | 0.0 | 7.53 | 4.15 | 11.01 | 5.36 | 0.12 | 200.0 | 7.65 | 5.23 | 0.00 | -41.76 |
| 2022 (9) | 6.01 | 28.42 | 1.81 | 31.16 | 0 | 0 | 0 | 0 | 59.51 | 1.38 | 2.51 | 16.2 | 14.92 | -5.57 | 25.07 | -6.85 | 4.54 | 54.95 | 0.7 | 7.69 | 0 | 0 | 0.02 | -33.33 | 10.0 | 0.0 | 3.04 | 7.8 | 0.18 | 0.0 | 7.23 | 7.91 | 10.45 | 7.84 | 0.04 | 0 | 7.27 | 9.65 | 0.00 | -56.31 |
| 2021 (8) | 4.68 | 23.16 | 1.38 | 18.97 | 0 | 0 | 0 | 0 | 58.7 | 1.95 | 2.16 | 27.06 | 15.8 | 38.96 | 26.92 | 36.31 | 2.93 | -47.77 | 0.65 | 1.56 | 0 | 0 | 0.03 | -25.0 | 10.0 | 0.0 | 2.82 | 7.22 | 0.18 | 0.0 | 6.7 | 8.41 | 9.69 | 7.79 | -0.07 | 0 | 6.63 | 10.32 | 0.01 | -12.05 |
| 2020 (7) | 3.8 | -30.28 | 1.16 | -67.32 | 0 | 0 | 0 | 0 | 57.58 | -2.59 | 1.7 | 31.78 | 11.37 | -8.38 | 19.75 | -5.95 | 5.61 | 29.86 | 0.64 | 1.59 | 0 | 0 | 0.04 | -80.0 | 10.0 | 0.0 | 2.63 | 5.2 | 0.18 | 0.0 | 6.18 | 13.81 | 8.99 | 10.85 | -0.17 | 0 | 6.01 | 13.83 | 0.01 | -32.39 |
| 2019 (6) | 5.45 | 1.3 | 3.55 | 188.62 | 0 | 0 | 0 | 0 | 59.11 | 25.05 | 1.29 | 104.76 | 12.41 | 37.13 | 20.99 | 9.66 | 4.32 | 27.43 | 0.63 | -50.78 | 0 | 0 | 0.2 | -4.76 | 10.0 | 0.0 | 2.5 | 2.46 | 0.18 | 0.0 | 5.43 | 12.66 | 8.11 | 9.15 | -0.15 | 0 | 5.28 | 12.1 | 0.01 | -31.47 |
| 2018 (5) | 5.38 | 45.8 | 1.23 | -60.58 | 0 | 0 | 0 | 0 | 47.27 | -1.58 | 0.63 | -30.77 | 9.05 | -36.45 | 19.15 | -35.42 | 3.39 | -2.31 | 1.28 | -6.57 | 0 | 0 | 0.21 | 0.0 | 10.0 | 0.0 | 2.44 | 3.83 | 0.18 | 0.0 | 4.82 | -3.41 | 7.43 | -1.07 | -0.11 | 0 | 4.71 | -3.29 | 0.01 | 14.61 |
| 2017 (4) | 3.69 | -20.65 | 3.12 | 55.22 | 0 | 0 | 0 | 0 | 48.03 | 22.96 | 0.91 | 37.88 | 14.24 | 15.21 | 29.65 | -6.31 | 3.47 | 22.61 | 1.37 | 2.24 | 0 | 0 | 0.21 | -4.55 | 10.0 | 0.0 | 2.35 | 3.07 | 0.18 | 0.0 | 4.99 | 5.72 | 7.51 | 4.6 | -0.12 | 0 | 4.87 | 2.96 | 0.01 | -1.25 |
| 2016 (3) | 4.65 | 4.73 | 2.01 | 33.11 | 0 | 0 | 0 | 0 | 39.06 | 0.05 | 0.66 | 1.54 | 12.36 | 5.01 | 31.64 | 4.96 | 2.83 | -1.39 | 1.34 | -2.9 | 0 | 0 | 0.22 | -4.35 | 10.0 | 0.0 | 2.28 | 2.7 | 0.18 | 0.0 | 4.72 | 0.85 | 7.18 | 1.41 | 0.01 | -90.0 | 4.73 | -1.05 | 0.01 | -15.76 |
| 2015 (2) | 4.44 | 1.6 | 1.51 | -4.43 | 0 | 0 | 0 | 0 | 39.04 | -15.66 | 0.65 | -32.99 | 11.77 | -19.55 | 30.15 | -4.61 | 2.87 | -22.85 | 1.38 | -4.83 | 0 | 0 | 0.23 | 91.67 | 10.0 | 0.0 | 2.22 | 4.72 | 0.18 | 0.0 | 4.68 | -4.88 | 7.08 | -1.94 | 0.1 | 0.0 | 4.78 | -4.78 | 0.01 | -3.07 |
| 2014 (1) | 4.37 | 28.15 | 1.58 | 119.44 | 0 | 0 | 0 | 0 | 46.29 | -4.91 | 0.97 | 2.11 | 14.63 | -3.37 | 31.61 | 1.62 | 3.72 | 2.76 | 1.45 | -3.97 | 0 | 0 | 0.12 | 0.0 | 10.0 | 0.0 | 2.12 | 4.95 | 0.18 | 0.0 | 4.92 | 3.58 | 7.22 | 3.88 | 0.1 | 0 | 5.02 | 6.81 | 0.01 | 1.46 |
| 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) | 7.06 | 8.28 | -11.86 | 5.45 | 222.49 | 108.02 | 0 | 0 | 0 | 0 | 0 | 0 | 17.13 | 10.59 | 9.39 | 0.66 | 15.79 | -2.94 | 8.39 | -0.71 | -14.12 | 12.34 | -2.86 | -21.6 | 6.32 | 1.77 | -22.07 | 0.7 | 4.48 | 6.06 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 10.0 | 0.0 | 0.0 | 3.58 | 0.0 | 8.48 | 0.18 | 0.0 | 0.0 | 6.9 | 10.58 | 3.6 | 10.66 | 6.6 | 5.13 | 0.24 | 14.29 | 100.0 | 7.14 | 10.7 | 5.31 | 0.01 | -3.23 | 286.31 |
| 24Q2 (19) | 6.52 | -19.61 | 14.39 | 1.69 | -6.63 | -2.31 | 0 | 0 | 0 | 0 | 0 | 0 | 15.49 | 10.72 | 8.17 | 0.57 | -33.72 | 54.05 | 8.45 | 13.42 | -12.71 | 12.70 | 11.43 | -19.5 | 6.21 | 13.11 | -6.19 | 0.67 | -1.47 | 0.0 | 0 | 0 | 0 | 0.03 | 50.0 | 0.0 | 10.0 | 0.0 | 0.0 | 3.58 | 8.48 | 8.48 | 0.18 | 0.0 | 0.0 | 6.24 | 4.87 | 4.35 | 10.0 | 6.04 | 5.71 | 0.21 | 200.0 | 16.67 | 6.45 | 7.14 | 4.71 | 0.01 | -3.54 | 190.27 |
| 24Q1 (18) | 8.11 | -8.26 | -5.81 | 1.81 | -5.24 | -4.74 | 0 | 0 | 0 | 0 | 0 | 0 | 13.99 | -34.6 | 12.19 | 0.86 | -2.27 | 2.38 | 7.45 | -48.19 | -9.59 | 11.40 | -49.4 | -17.26 | 5.49 | 15.82 | -1.79 | 0.68 | 0.0 | -1.45 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 10.0 | 0.0 | 0.0 | 3.3 | 0.0 | 8.55 | 0.18 | 0.0 | 0.0 | 5.95 | -20.98 | -26.27 | 9.43 | -14.35 | -16.47 | 0.07 | -41.67 | 40.0 | 6.02 | -21.31 | -25.86 | 0.01 | 331.38 | 227.05 |
| 23Q4 (17) | 8.84 | 10.36 | 47.09 | 1.91 | -27.1 | 5.52 | 0 | 0 | 0 | 0 | 0 | 0 | 21.39 | 36.59 | 8.97 | 0.88 | 29.41 | -9.28 | 14.38 | 47.19 | -3.62 | 22.53 | 43.13 | -10.16 | 4.74 | -41.55 | 4.41 | 0.68 | 3.03 | -2.86 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 10.0 | 0.0 | 0.0 | 3.3 | 0.0 | 8.55 | 0.18 | 0.0 | 0.0 | 7.53 | 13.06 | 4.15 | 11.01 | 8.58 | 5.36 | 0.12 | 0.0 | 200.0 | 7.65 | 12.83 | 5.23 | 0.00 | -4.06 | -41.76 |
| 23Q3 (16) | 8.01 | 40.53 | 59.56 | 2.62 | 51.45 | 42.39 | 0 | 0 | 0 | 0 | 0 | 0 | 15.66 | 9.36 | 4.89 | 0.68 | 83.78 | 17.24 | 9.77 | 0.93 | -3.55 | 15.74 | -0.26 | -7.7 | 8.11 | 22.51 | 36.76 | 0.66 | -1.49 | -1.49 | 0 | 0 | 0 | 0.02 | -33.33 | 0.0 | 10.0 | 0.0 | 0.0 | 3.3 | 0.0 | 8.55 | 0.18 | 0.0 | 0.0 | 6.66 | 11.37 | 9.0 | 10.14 | 7.19 | 8.68 | 0.12 | -33.33 | 500.0 | 6.78 | 10.06 | 10.6 | 0.00 | -27.29 | -58.98 |
| 23Q2 (15) | 5.7 | -33.8 | -14.03 | 1.73 | -8.95 | 2.98 | 0 | 0 | 0 | 0 | 0 | 0 | 14.32 | 14.84 | 12.05 | 0.37 | -55.95 | 37.04 | 9.68 | 17.48 | 27.87 | 15.78 | 14.53 | 23.2 | 6.62 | 18.43 | 43.6 | 0.67 | -2.9 | 3.08 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 10.0 | 0.0 | 0.0 | 3.3 | 8.55 | 8.55 | 0.18 | 0.0 | 0.0 | 5.98 | -25.9 | 7.94 | 9.46 | -16.21 | 8.11 | 0.18 | 260.0 | 260.0 | 6.16 | -24.14 | 10.2 | 0.00 | 8.68 | -57.32 |
| 23Q1 (14) | 8.61 | 43.26 | 101.17 | 1.9 | 4.97 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.47 | -36.47 | 2.47 | 0.84 | -13.4 | 21.74 | 8.24 | -44.77 | 37.56 | 13.78 | -45.05 | 35.88 | 5.59 | 23.13 | 40.1 | 0.69 | -1.43 | 4.55 | 0 | 0 | 0 | 0.03 | 50.0 | 0.0 | 10.0 | 0.0 | 0.0 | 3.04 | 0.0 | 7.8 | 0.18 | 0.0 | 0.0 | 8.07 | 11.62 | 9.2 | 11.29 | 8.04 | 8.77 | 0.05 | 25.0 | 66.67 | 8.12 | 11.69 | 9.43 | 0.00 | -23.18 | -61.63 |
| 22Q4 (13) | 6.01 | 19.72 | 28.42 | 1.81 | -1.63 | 31.16 | 0 | 0 | 0 | 0 | 0 | 0 | 19.63 | 31.48 | 0.51 | 0.97 | 67.24 | 14.12 | 14.92 | 47.29 | -5.57 | 25.07 | 47.04 | -6.87 | 4.54 | -23.44 | 54.95 | 0.7 | 4.48 | 7.69 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 10.0 | 0.0 | 0.0 | 3.04 | 0.0 | 7.8 | 0.18 | 0.0 | 0.0 | 7.23 | 18.33 | 7.91 | 10.45 | 12.0 | 7.84 | 0.04 | 100.0 | 157.14 | 7.27 | 18.6 | 9.65 | 0.00 | -32.43 | -56.31 |
| 22Q3 (12) | 5.02 | -24.28 | 23.04 | 1.84 | 9.52 | -47.28 | 0 | 0 | 0 | 0 | 0 | 0 | 14.93 | 16.82 | 2.05 | 0.58 | 114.81 | 20.83 | 10.13 | 33.82 | -4.34 | 17.05 | 33.14 | -5.74 | 5.93 | 28.63 | -10.29 | 0.67 | 3.08 | 4.69 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 10.0 | 0.0 | 0.0 | 3.04 | 0.0 | 7.8 | 0.18 | 0.0 | 0.0 | 6.11 | 10.29 | 5.34 | 9.33 | 6.63 | 6.14 | 0.02 | -60.0 | 109.52 | 6.13 | 9.66 | 9.66 | 0.00 | -24.34 | -38.75 |
| 22Q2 (11) | 6.63 | 54.91 | 116.67 | 1.68 | 10.53 | 47.37 | 0 | 0 | 0 | 0 | 0 | 0 | 12.78 | 5.01 | 0.24 | 0.27 | -60.87 | -32.5 | 7.57 | 26.38 | 2.71 | 12.81 | 26.31 | 1.91 | 4.61 | 15.54 | -32.7 | 0.65 | -1.52 | 1.56 | 0 | 0 | 0 | 0.02 | -33.33 | -33.33 | 10.0 | 0.0 | 0.0 | 3.04 | 7.8 | 15.59 | 0.18 | 0.0 | 0.0 | 5.54 | -25.03 | -20.86 | 8.75 | -15.7 | -10.81 | 0.05 | 66.67 | 123.81 | 5.59 | -24.66 | -17.67 | 0.00 | -2.29 | -14.63 |
| 22Q1 (10) | 4.28 | -8.55 | 59.7 | 1.52 | 10.14 | 50.5 | 0 | 0 | 0 | 0 | 0 | 0 | 12.17 | -37.69 | 3.31 | 0.69 | -18.82 | 60.47 | 5.99 | -62.09 | 16.09 | 10.14 | -62.34 | 15.93 | 3.99 | 36.18 | -31.09 | 0.66 | 1.54 | 6.45 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 10.0 | 0.0 | 0.0 | 2.82 | 0.0 | 7.22 | 0.18 | 0.0 | 0.0 | 7.39 | 10.3 | 11.8 | 10.38 | 7.12 | 10.31 | 0.03 | 142.86 | 116.67 | 7.42 | 11.92 | 15.4 | 0.00 | -12.54 | -14.27 |
| 21Q4 (9) | 4.68 | 14.71 | 23.16 | 1.38 | -60.46 | 18.97 | 0 | 0 | 0 | 0 | 0 | 0 | 19.53 | 33.49 | 0.77 | 0.85 | 77.08 | 16.44 | 15.8 | 49.2 | 38.96 | 26.92 | 48.82 | 36.31 | 2.93 | -55.67 | -47.77 | 0.65 | 1.56 | 1.56 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 10.0 | 0.0 | 0.0 | 2.82 | 0.0 | 7.22 | 0.18 | 0.0 | 0.0 | 6.7 | 15.52 | 8.41 | 9.69 | 10.24 | 7.79 | -0.07 | 66.67 | 58.82 | 6.63 | 18.6 | 10.32 | 0.01 | -5.27 | -12.05 |
| 21Q3 (8) | 4.08 | 33.33 | -33.98 | 3.49 | 206.14 | -43.34 | 0 | 0 | 0 | 0 | 0 | 0 | 14.63 | 14.75 | -0.75 | 0.48 | 20.0 | 41.18 | 10.59 | 43.69 | 37.89 | 18.09 | 43.96 | 38.31 | 6.61 | -3.5 | -0.3 | 0.64 | 0.0 | 3.23 | 0 | 0 | 0 | 0.03 | 0.0 | -84.21 | 10.0 | 0.0 | 0.0 | 2.82 | 7.22 | 7.22 | 0.18 | 0.0 | 0.0 | 5.8 | -17.14 | 4.5 | 8.79 | -10.4 | 5.14 | -0.21 | 0.0 | -31.25 | 5.59 | -17.67 | 3.71 | 0.01 | 5.45 | 19.61 |
| 21Q2 (7) | 3.06 | 14.18 | -32.6 | 1.14 | 12.87 | -74.32 | 0 | 0 | 0 | 0 | 0 | 0 | 12.75 | 8.23 | -2.67 | 0.4 | -6.98 | 5.26 | 7.37 | 42.83 | 8.38 | 12.57 | 43.68 | 0 | 6.85 | 18.31 | -2.28 | 0.64 | 3.23 | 1.59 | 0 | 0 | 0 | 0.03 | 0.0 | -85.0 | 10.0 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 7.0 | 5.9 | 41.13 | 9.81 | 4.25 | 26.25 | -0.21 | -16.67 | -223.53 | 6.79 | 5.6 | 32.36 | 0.01 | -1.88 | -16.05 |
| 21Q1 (6) | 2.68 | -29.47 | -10.96 | 1.01 | -12.93 | -50.49 | 0 | 0 | 0 | 0 | 0 | 0 | 11.78 | -39.22 | 13.82 | 0.43 | -41.1 | 72.0 | 5.16 | -54.62 | -26.91 | 8.75 | -55.72 | 0 | 5.79 | 3.21 | -8.1 | 0.62 | -3.12 | -1.59 | 0 | 0 | 0 | 0.03 | -25.0 | -85.0 | 10.0 | 0.0 | 0.0 | 2.63 | 0.0 | 5.2 | 0.18 | 0.0 | 0.0 | 6.61 | 6.96 | 16.37 | 9.41 | 4.67 | 12.56 | -0.18 | -5.88 | 14.29 | 6.43 | 6.99 | 17.55 | 0.01 | -10.27 | -25.69 |
| 20Q4 (5) | 3.8 | -38.51 | -30.28 | 1.16 | -81.17 | -67.32 | 0 | 0 | 0 | 0 | 0 | 0 | 19.38 | 31.48 | -5.6 | 0.73 | 114.71 | 69.77 | 11.37 | 48.05 | -8.38 | 19.75 | 51.0 | 0 | 5.61 | -15.38 | 29.86 | 0.64 | 3.23 | 1.59 | 0 | 0 | 0 | 0.04 | -78.95 | -80.0 | 10.0 | 0.0 | 0.0 | 2.63 | 0.0 | 5.2 | 0.18 | 0.0 | 0.0 | 6.18 | 11.35 | 13.81 | 8.99 | 7.54 | 10.85 | -0.17 | -6.25 | -13.33 | 6.01 | 11.5 | 13.83 | 0.01 | 28.83 | -32.39 |
| 20Q3 (4) | 6.18 | 36.12 | 0.0 | 6.16 | 38.74 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 14.74 | 12.52 | 0.0 | 0.34 | -10.53 | 0.0 | 7.68 | 12.94 | 0.0 | 13.08 | 0 | 0.0 | 6.63 | -5.42 | 0.0 | 0.62 | -1.59 | 0.0 | 0 | 0 | 0.0 | 0.19 | -5.0 | 0.0 | 10.0 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 5.55 | 11.9 | 0.0 | 8.36 | 7.59 | 0.0 | -0.16 | -194.12 | 0.0 | 5.39 | 5.07 | 0.0 | 0.00 | -25.98 | 0.0 |
