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) | 58.52 | 95.65 | 8.79 | -33.81 | 1.17 | -70.68 | 0 | 0 | 123.32 | -12.03 | 2.63 | 270.42 | 17.09 | -36.26 | 13.86 | -27.54 | 26.03 | -21.05 | 3.59 | 217.7 | 8.7 | -57.21 | 0.47 | 14.63 | 43.12 | 14.93 | 3.05 | 3.04 | 3.13 | 35.5 | 2.68 | 194.51 | 8.86 | 43.37 | -3.68 | 0 | -1.0 | 0 | -0.00 | 0 |
| 2022 (9) | 29.91 | -16.71 | 13.28 | 37.9 | 3.99 | -52.1 | 0 | 0 | 140.18 | 14.12 | 0.71 | 0 | 26.81 | 19.37 | 19.13 | 4.6 | 32.97 | 2.9 | 1.13 | 1.8 | 20.33 | 38.87 | 0.41 | 32.26 | 37.52 | 0.0 | 2.96 | -51.71 | 2.31 | 0.0 | 0.91 | 0 | 6.18 | 17.27 | -3.25 | 0 | -2.34 | 0 | -0.00 | 0 |
| 2021 (8) | 35.91 | 41.04 | 9.63 | 276.17 | 8.33 | -21.78 | 0 | 0 | 122.84 | 32.89 | -3.13 | 0 | 22.46 | 11.24 | 18.28 | -16.29 | 32.04 | 59.01 | 1.11 | -26.97 | 14.64 | 381.58 | 0.31 | 10.71 | 37.52 | 11.1 | 6.13 | -20.18 | 2.31 | 0.0 | -3.17 | 0 | 5.27 | -37.56 | -6.12 | 0 | -9.29 | 0 | -0.00 | 0 |
| 2020 (7) | 25.46 | 18.36 | 2.56 | 0 | 10.65 | 0 | 0 | 0 | 92.44 | -13.57 | -1.55 | 0 | 20.19 | -1.08 | 21.84 | 14.45 | 20.15 | 48.82 | 1.52 | 7.04 | 3.04 | -76.53 | 0.28 | -15.15 | 33.77 | 0.0 | 7.68 | -5.07 | 2.31 | 0.0 | -1.55 | 0 | 8.44 | -15.52 | -5.11 | 0 | -6.66 | 0 | -0.00 | 0 |
| 2019 (6) | 21.51 | 1.8 | 0 | 0 | 0 | 0 | 0 | 0 | 106.95 | -11.9 | -0.38 | 0 | 20.41 | -7.44 | 19.08 | 5.06 | 13.54 | -35.8 | 1.42 | -5.96 | 12.95 | 12.71 | 0.33 | 3.12 | 33.77 | 0.0 | 8.09 | -27.31 | 2.31 | 0.0 | -0.41 | 0 | 9.99 | -3.94 | -4.96 | 0 | -5.37 | 0 | -0.00 | 0 |
| 2018 (5) | 21.13 | 20.13 | 0 | 0 | 0.39 | 225.0 | 0 | 0 | 121.39 | 7.58 | -2.47 | 0 | 22.05 | 8.41 | 18.16 | 0.77 | 21.09 | 35.37 | 1.51 | -19.68 | 11.49 | 1.06 | 0.32 | 14.29 | 33.77 | 0.0 | 11.13 | 0.0 | 2.31 | 0.0 | -3.04 | 0 | 10.4 | -14.4 | -3.6 | 0 | -6.64 | 0 | -0.00 | 0 |
| 2017 (4) | 17.59 | 33.97 | 1.0 | 3.09 | 0.12 | -98.98 | 0 | 0 | 112.84 | -0.6 | 0.07 | 0 | 20.34 | -23.65 | 18.03 | -23.19 | 15.58 | 3.66 | 1.88 | -77.7 | 11.37 | 11.36 | 0.28 | -12.5 | 33.77 | 21.61 | 11.13 | 0.0 | 2.31 | 0.0 | -1.29 | 0 | 12.15 | 0.0 | -2.51 | 0 | -3.8 | 0 | -0.00 | 0 |
| 2016 (3) | 13.13 | -11.88 | 0.97 | -2.02 | 11.77 | 1448.68 | 0 | 0 | 113.52 | 2.06 | -3.01 | 0 | 26.64 | 17.72 | 23.47 | 15.35 | 15.03 | -3.41 | 8.43 | -10.98 | 10.21 | -48.15 | 0.32 | -21.95 | 27.77 | 0.0 | 11.13 | 0.0 | 2.31 | 0.0 | -1.29 | 0 | 12.15 | -20.12 | -0.34 | 0 | -1.63 | 0 | -0.00 | 0 |
| 2015 (2) | 14.9 | -30.79 | 0.99 | 0 | 0.76 | 0 | 0 | 0 | 111.23 | -10.56 | -5.09 | 0 | 22.63 | 14.58 | 20.35 | 28.11 | 15.56 | -4.89 | 9.47 | 212.54 | 19.69 | 37.79 | 0.41 | -10.87 | 27.77 | 0.0 | 11.13 | 1.37 | 2.31 | 0.0 | 1.77 | -78.9 | 15.21 | -29.88 | 3.42 | 10.68 | 5.19 | -54.79 | -0.00 | 0 |
| 2014 (1) | 21.53 | 51.3 | 0 | 0 | 0 | 0 | 0 | 0 | 124.36 | 2.94 | 1.48 | -3.27 | 19.75 | 0.41 | 15.88 | -2.46 | 16.36 | -4.1 | 3.03 | -8.18 | 14.29 | 80.43 | 0.46 | 0.0 | 27.77 | 0.18 | 10.98 | 1.39 | 2.31 | 0.0 | 8.39 | -1.64 | 21.69 | 0.09 | 3.09 | 557.45 | 11.48 | 27.56 | -0.00 | 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) | 52.94 | 3.4 | -12.74 | 7.53 | 12.39 | -73.94 | 0.15 | -65.12 | -93.93 | 0 | 0 | 0 | 29.62 | 13.92 | -13.95 | 1.05 | 133.33 | 2.94 | 19.57 | 4.82 | -3.88 | 18.09 | 9.47 | 17.86 | 21.79 | -8.25 | -22.79 | 4.38 | 13.47 | 342.42 | 8.59 | -0.46 | -56.31 | 0.6 | 0.0 | 42.86 | 43.12 | 0.0 | 9.61 | 3.32 | 0.0 | 8.85 | 3.68 | 0.0 | 17.57 | 4.04 | 35.12 | 53.03 | 11.03 | 10.52 | 25.06 | -1.16 | -1154.55 | -63.38 | 2.88 | -7.1 | 49.22 | 0.00 | 0 | 100.0 |
| 24Q2 (19) | 51.2 | -4.44 | -18.18 | 6.7 | 9.3 | -82.26 | 0.43 | -46.25 | -85.57 | 0 | 0 | 0 | 26.0 | 11.02 | -18.6 | 0.45 | -32.84 | -61.86 | 18.67 | 11.93 | -28.08 | 16.52 | 17.81 | -13.25 | 23.75 | 6.93 | -21.64 | 3.86 | -0.52 | 293.88 | 8.63 | -0.35 | -58.53 | 0.6 | 0.0 | 71.43 | 43.12 | 0.0 | 14.93 | 3.32 | 8.85 | 8.85 | 3.68 | 17.57 | 17.57 | 2.99 | -10.75 | 84.57 | 9.98 | 4.72 | 27.95 | 0.11 | 112.22 | 103.35 | 3.1 | 26.53 | 286.75 | 0.00 | 100.0 | 100.0 |
| 24Q1 (18) | 53.58 | -8.44 | 61.58 | 6.13 | -30.26 | -61.59 | 0.8 | -31.62 | -77.01 | 0 | 0 | 0 | 23.42 | -19.71 | -15.76 | 0.67 | 6800.0 | 52.27 | 16.68 | -2.4 | -37.32 | 14.02 | 1.19 | -27.13 | 22.21 | -14.68 | -25.42 | 3.88 | 8.08 | 252.73 | 8.66 | -0.46 | -57.94 | 0.6 | 27.66 | 57.89 | 43.12 | 0.0 | 14.93 | 3.05 | 0.0 | 3.04 | 3.13 | 0.0 | 35.5 | 3.35 | 25.0 | 148.15 | 9.53 | 7.56 | 43.96 | -0.9 | 75.54 | 73.29 | 2.45 | 345.0 | 221.29 | -0.00 | 3.53 | 35.9 |
| 23Q4 (17) | 58.52 | -3.54 | 95.65 | 8.79 | -69.58 | -33.81 | 1.17 | -52.63 | -70.68 | 0 | 0 | 0 | 29.17 | -15.25 | -24.29 | -0.01 | -100.98 | -101.72 | 17.09 | -16.06 | -36.26 | 13.86 | -9.69 | -27.55 | 26.03 | -7.76 | -21.05 | 3.59 | 262.63 | 217.7 | 8.7 | -55.75 | -57.21 | 0.47 | 11.9 | 14.63 | 43.12 | 9.61 | 14.93 | 3.05 | 0.0 | 3.04 | 3.13 | 0.0 | 35.5 | 2.68 | 1.52 | 194.51 | 8.86 | 0.45 | 43.37 | -3.68 | -418.31 | -13.23 | -1.0 | -151.81 | 57.26 | -0.00 | 24.57 | 33.88 |
| 23Q3 (16) | 60.67 | -3.05 | 96.98 | 28.9 | -23.48 | 70.2 | 2.47 | -17.11 | -33.96 | 0 | 0 | 0 | 34.42 | 7.76 | -9.52 | 1.02 | -13.56 | 325.0 | 20.36 | -21.57 | -34.79 | 15.34 | -19.43 | -31.49 | 28.22 | -6.9 | -16.34 | 0.99 | 1.02 | 3.12 | 19.66 | -5.53 | -6.6 | 0.42 | 20.0 | -2.33 | 39.34 | 4.85 | 4.85 | 3.05 | 0.0 | 3.04 | 3.13 | 0.0 | 35.5 | 2.64 | 62.96 | 1785.71 | 8.82 | 13.08 | 63.03 | -0.71 | 78.35 | 61.62 | 1.93 | 216.27 | 212.87 | -0.00 | 10.11 | 11.47 |
| 23Q2 (15) | 62.58 | 88.72 | 232.7 | 37.77 | 136.65 | 211.89 | 2.98 | -14.37 | 37.96 | 0 | 0 | 0 | 31.94 | 14.89 | -5.84 | 1.18 | 168.18 | 68.57 | 25.96 | -2.44 | -7.02 | 19.04 | -1.03 | -9.42 | 30.31 | 1.78 | -11.63 | 0.98 | -10.91 | -2.0 | 20.81 | 1.07 | 35.39 | 0.35 | -7.89 | 25.0 | 37.52 | 0.0 | 0.0 | 3.05 | 3.04 | 3.04 | 3.13 | 35.5 | 35.5 | 1.62 | 20.0 | 1720.0 | 7.8 | 17.82 | 51.16 | -3.28 | 2.67 | 21.34 | -1.66 | 17.82 | 61.12 | -0.00 | 1.99 | -4.99 |
| 23Q1 (14) | 33.16 | 10.87 | 54.02 | 15.96 | 20.18 | 75.58 | 3.48 | -12.78 | 61.11 | 0 | 0 | 0 | 27.8 | -27.85 | -6.37 | 0.44 | -24.14 | 155.0 | 26.61 | -0.75 | 15.24 | 19.24 | 0.61 | 5.92 | 29.78 | -9.68 | -10.7 | 1.1 | -2.65 | 2.8 | 20.59 | 1.28 | 57.06 | 0.38 | -7.32 | 31.03 | 37.52 | 0.0 | 0.0 | 2.96 | 0.0 | -51.71 | 2.31 | 0.0 | 0.0 | 1.35 | 48.35 | 134.01 | 6.62 | 7.12 | 48.43 | -3.37 | -3.69 | 25.11 | -2.02 | 13.68 | 76.15 | -0.00 | 0.5 | -5.29 |
| 22Q4 (13) | 29.91 | -2.89 | -16.71 | 13.28 | -21.79 | 37.9 | 3.99 | 6.68 | -52.1 | 0 | 0 | 0 | 38.53 | 1.29 | 2.09 | 0.58 | 141.67 | 486.67 | 26.81 | -14.13 | 19.37 | 19.13 | -14.61 | 4.59 | 32.97 | -2.25 | 2.9 | 1.13 | 17.71 | 1.8 | 20.33 | -3.42 | 38.87 | 0.41 | -4.65 | 32.26 | 37.52 | 0.0 | 0.0 | 2.96 | 0.0 | -51.71 | 2.31 | 0.0 | 0.0 | 0.91 | 550.0 | 128.71 | 6.18 | 14.23 | 17.27 | -3.25 | -75.68 | 46.9 | -2.34 | -36.84 | 74.81 | -0.00 | -1.0 | -4.35 |
| 22Q3 (12) | 30.8 | 63.74 | 52.02 | 16.98 | 40.21 | 70.65 | 3.74 | 73.15 | -53.13 | 0 | 0 | 0 | 38.04 | 12.15 | 20.99 | 0.24 | -65.71 | 250.0 | 31.22 | 11.82 | 61.09 | 22.40 | 6.52 | 29.12 | 33.73 | -1.66 | 7.59 | 0.96 | -4.0 | -17.24 | 21.05 | 36.96 | 75.12 | 0.43 | 53.57 | 59.26 | 37.52 | 0.0 | 11.1 | 2.96 | 0.0 | -51.71 | 2.31 | 0.0 | 0.0 | 0.14 | 240.0 | 104.7 | 5.41 | 4.84 | -0.92 | -1.85 | 55.64 | 70.35 | -1.71 | 59.95 | 81.45 | -0.00 | -6.6 | 23.26 |
| 22Q2 (11) | 18.81 | -12.63 | -22.24 | 12.11 | 33.22 | -7.06 | 2.16 | 0.0 | -33.74 | 0 | 0 | 0 | 33.92 | 14.25 | 20.16 | 0.7 | 187.5 | 163.06 | 27.92 | 20.92 | 27.9 | 21.03 | 15.74 | 1.63 | 34.3 | 2.85 | 25.64 | 1.0 | -6.54 | -24.81 | 15.37 | 17.24 | -8.02 | 0.28 | -3.45 | 3.7 | 37.52 | 0.0 | 11.1 | 2.96 | -51.71 | -61.46 | 2.31 | 0.0 | 0.0 | -0.1 | 97.48 | 97.71 | 5.16 | 15.7 | -8.19 | -4.17 | 7.33 | 29.68 | -4.27 | 49.59 | 58.54 | -0.00 | 1.71 | 27.25 |
| 22Q1 (10) | 21.53 | -40.04 | 35.07 | 9.09 | -5.61 | 67.71 | 2.16 | -74.07 | -82.69 | 0 | 0 | 0 | 29.69 | -21.33 | 16.8 | -0.8 | -433.33 | 53.22 | 23.09 | 2.8 | 10.11 | 18.17 | -0.65 | -11.76 | 33.35 | 4.09 | 45.51 | 1.07 | -3.6 | -23.57 | 13.11 | -10.45 | 4.96 | 0.29 | -6.45 | 16.0 | 37.52 | 0.0 | 11.1 | 6.13 | 0.0 | -20.18 | 2.31 | 0.0 | 0.0 | -3.97 | -25.24 | -22.15 | 4.46 | -15.37 | -33.73 | -4.5 | 26.47 | 15.57 | -8.47 | 8.83 | 1.28 | -0.00 | 1.39 | 23.1 |
| 21Q4 (9) | 35.91 | 77.25 | 41.04 | 9.63 | -3.22 | 276.17 | 8.33 | 4.39 | -21.78 | 0 | 0 | 0 | 37.74 | 20.04 | 41.72 | -0.15 | 6.25 | -171.43 | 22.46 | 15.89 | 11.24 | 18.29 | 5.41 | -16.29 | 32.04 | 2.2 | 59.01 | 1.11 | -4.31 | -26.97 | 14.64 | 21.8 | 381.58 | 0.31 | 14.81 | 10.71 | 37.52 | 11.1 | 11.1 | 6.13 | 0.0 | -20.18 | 2.31 | 0.0 | 0.0 | -3.17 | -6.38 | -104.52 | 5.27 | -3.48 | -37.56 | -6.12 | 1.92 | -19.77 | -9.29 | -0.76 | -39.49 | -0.00 | 25.73 | 18.71 |
| 21Q3 (8) | 20.26 | -16.25 | -7.11 | 9.95 | -23.64 | 1043.68 | 7.98 | 144.79 | -21.3 | 0 | 0 | 0 | 31.44 | 11.37 | 24.56 | -0.16 | 85.59 | -180.0 | 19.38 | -11.22 | -1.57 | 17.35 | -16.15 | -19.43 | 31.35 | 14.84 | 120.93 | 1.16 | -12.78 | -20.0 | 12.02 | -28.07 | 263.14 | 0.27 | 0.0 | -10.0 | 33.77 | 0.0 | 0.0 | 6.13 | -20.18 | -20.18 | 2.31 | 0.0 | 0.0 | -2.98 | 31.81 | -69.32 | 5.46 | -2.85 | -33.66 | -6.24 | -5.23 | -14.08 | -9.22 | 10.49 | -27.52 | -0.00 | -1.06 | -8.12 |
| 21Q2 (7) | 24.19 | 51.76 | 25.99 | 13.03 | 140.41 | 768.67 | 3.26 | -73.88 | -67.4 | 0 | 0 | 0 | 28.23 | 11.05 | 14.9 | -1.11 | 35.09 | -226.47 | 21.83 | 4.1 | 8.39 | 20.69 | 0.49 | 0 | 27.3 | 19.11 | 118.93 | 1.33 | -5.0 | -23.12 | 16.71 | 33.79 | 563.1 | 0.27 | 8.0 | -12.9 | 33.77 | 0.0 | 0.0 | 7.68 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | -4.37 | -34.46 | -122.96 | 5.62 | -16.49 | -30.01 | -5.93 | -11.26 | -3.85 | -10.3 | -20.05 | -34.29 | -0.00 | -3.9 | -6.0 |
| 21Q1 (6) | 15.94 | -37.39 | -27.38 | 5.42 | 111.72 | 442.0 | 12.48 | 17.18 | 0 | 0 | 0 | 0 | 25.42 | -4.54 | 58.97 | -1.71 | -914.29 | -6.21 | 20.97 | 3.86 | 60.57 | 20.59 | -5.75 | 0 | 22.92 | 13.75 | 92.44 | 1.4 | -7.89 | 8.53 | 12.49 | 310.86 | 2.29 | 0.25 | -10.71 | -19.35 | 33.77 | 0.0 | 0.0 | 7.68 | 0.0 | -5.07 | 2.31 | 0.0 | 0.0 | -3.25 | -109.68 | -60.1 | 6.73 | -20.26 | -19.59 | -5.33 | -4.31 | -5.54 | -8.58 | -28.83 | -21.19 | -0.00 | -4.24 | -4.22 |
| 20Q4 (5) | 25.46 | 16.74 | 18.36 | 2.56 | 194.25 | 0 | 10.65 | 5.03 | 0 | 0 | 0 | 0 | 26.63 | 5.51 | 3.82 | 0.21 | 5.0 | 1150.0 | 20.19 | 2.54 | -1.08 | 21.84 | 1.45 | 0 | 20.15 | 42.0 | 48.82 | 1.52 | 4.83 | 7.04 | 3.04 | -8.16 | -76.53 | 0.28 | -6.67 | -15.15 | 33.77 | 0.0 | 0.0 | 7.68 | 0.0 | -5.07 | 2.31 | 0.0 | 0.0 | -1.55 | 11.93 | -278.05 | 8.44 | 2.55 | -15.52 | -5.11 | 6.58 | -3.02 | -6.66 | 7.88 | -24.02 | -0.00 | 1.22 | -3.56 |
| 20Q3 (4) | 21.81 | 13.59 | 0.0 | 0.87 | -42.0 | 0.0 | 10.14 | 1.4 | 0.0 | 0 | 0 | 0.0 | 25.24 | 2.73 | 0.0 | 0.2 | 158.82 | 0.0 | 19.69 | -2.23 | 0.0 | 21.53 | 0 | 0.0 | 14.19 | 13.79 | 0.0 | 1.45 | -16.18 | 0.0 | 3.31 | 31.35 | 0.0 | 0.3 | -3.23 | 0.0 | 33.77 | 0.0 | 0.0 | 7.68 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | -1.76 | 10.2 | 0.0 | 8.23 | 2.49 | 0.0 | -5.47 | 4.2 | 0.0 | -7.23 | 5.74 | 0.0 | -0.00 | 0.92 | 0.0 |
