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) | 9.83 | -56.79 | 10.41 | 48.08 | 4.5 | 15.68 | 0 | 0 | 23.31 | -33.23 | 0.37 | -60.22 | 4.31 | -9.64 | 18.49 | 35.32 | 5.8 | -31.68 | 9.53 | 35.95 | 4.64 | -43.69 | 0.15 | -31.82 | 15.86 | 0.0 | 8.58 | 1.18 | 0.03 | -99.06 | 15.12 | 17.57 | 23.73 | -3.26 | -0.17 | 0 | 14.95 | 15.35 | 0.08 | 4.99 |
| 2022 (9) | 22.75 | -16.02 | 7.03 | -29.77 | 3.89 | 232.48 | 0 | 0 | 34.91 | -7.25 | 0.93 | -94.32 | 4.77 | -39.85 | 13.66 | -35.14 | 8.49 | -27.44 | 7.01 | 20.24 | 8.24 | -18.5 | 0.22 | 46.67 | 15.86 | -19.98 | 8.48 | 23.8 | 3.19 | 30.2 | 12.86 | -25.36 | 24.53 | -7.54 | 0.1 | 0 | 12.96 | -7.69 | 0.08 | 13.82 |
| 2021 (8) | 27.09 | 36.06 | 10.01 | 32.93 | 1.17 | 0 | 0 | 0 | 37.64 | 23.29 | 16.38 | 795.08 | 7.93 | 18.01 | 21.07 | -4.28 | 11.7 | 83.39 | 5.83 | -29.16 | 10.11 | -5.87 | 0.15 | -16.67 | 19.82 | 0.0 | 6.85 | 2.85 | 2.45 | 32.43 | 17.23 | 276.2 | 26.53 | 102.52 | -3.19 | 0 | 14.04 | 559.15 | 0.07 | -24.72 |
| 2020 (7) | 19.91 | -6.57 | 7.53 | 7.26 | 0 | 0 | 0 | 0 | 30.53 | -21.09 | 1.83 | -56.43 | 6.72 | -15.47 | 22.01 | 7.12 | 6.38 | 30.74 | 8.23 | -4.86 | 10.74 | 168.5 | 0.18 | 50.0 | 19.82 | 0.0 | 6.66 | 6.73 | 1.85 | 76.19 | 4.58 | -36.03 | 13.1 | -9.34 | -2.45 | 0 | 2.13 | -59.89 | 0.09 | 2.34 |
| 2019 (6) | 21.31 | 41.31 | 7.02 | 11.43 | 0 | 0 | 0 | 0 | 38.69 | 12.31 | 4.2 | 145.61 | 7.95 | 5.58 | 20.55 | -5.99 | 4.88 | -16.3 | 8.65 | -3.24 | 4.0 | 0 | 0.12 | 9.09 | 19.82 | 0.0 | 6.24 | 2.8 | 1.05 | -7.08 | 7.16 | 51.05 | 14.45 | 20.92 | -1.85 | 0 | 5.31 | 43.9 | 0.09 | -2.19 |
| 2018 (5) | 15.08 | -6.91 | 6.3 | 45.5 | 0 | 0 | 0 | 0 | 34.45 | -4.33 | 1.71 | -51.83 | 7.53 | 25.92 | 21.86 | 31.62 | 5.83 | -2.35 | 8.94 | -15.82 | 0 | 0 | 0.11 | -21.43 | 19.82 | 0.0 | 6.07 | 6.12 | 1.13 | 3666.67 | 4.74 | -32.96 | 11.95 | -6.71 | -1.05 | 0 | 3.69 | -37.88 | 0.09 | -1.87 |
| 2017 (4) | 16.2 | 12.42 | 4.33 | 120.92 | 0 | 0 | 0 | 0 | 36.01 | -2.6 | 3.55 | -0.28 | 5.98 | -33.7 | 16.61 | -31.94 | 5.97 | 0.51 | 10.62 | 73.25 | 1.21 | 23.47 | 0.14 | -6.67 | 19.82 | -17.0 | 5.72 | 6.72 | 0.03 | 0.0 | 7.07 | 83.16 | 12.81 | 38.49 | -1.13 | 0 | 5.94 | 50.76 | 0.09 | -3.28 |
| 2016 (3) | 14.41 | 4.19 | 1.96 | -42.52 | 0 | 0 | 0 | 0 | 36.97 | -11.98 | 3.56 | 22.34 | 9.02 | 0.45 | 24.40 | 14.11 | 5.94 | -12.65 | 6.13 | -2.39 | 0.98 | 100.0 | 0.15 | 7.14 | 23.88 | 0.0 | 5.36 | 5.72 | 0.03 | 0.0 | 3.86 | 22.54 | 9.25 | 12.12 | 0.08 | -93.8 | 3.94 | -11.26 | 0.09 | 0.04 |
| 2015 (2) | 13.83 | 43.32 | 3.41 | -36.85 | 0 | 0 | 0 | 0 | 42.0 | 11.88 | 2.91 | 0 | 8.98 | 25.59 | 21.38 | 12.26 | 6.8 | -10.88 | 6.28 | 8.46 | 0.49 | 444.44 | 0.14 | -39.13 | 23.88 | 0.0 | 5.07 | 0.0 | 0.03 | -96.94 | 3.15 | 71.2 | 8.25 | 4.56 | 1.29 | -12.84 | 4.44 | 33.73 | 0.09 | 5.47 |
| 2014 (1) | 9.65 | -40.8 | 5.4 | 72.52 | 0 | 0 | 0 | 0 | 37.54 | -42.07 | -1.81 | 0 | 7.15 | -18.75 | 19.05 | 40.25 | 7.63 | -21.5 | 5.79 | 87.99 | 0.09 | 0 | 0.23 | -25.81 | 23.88 | 0.0 | 5.07 | 27.39 | 0.98 | 0.0 | 1.84 | -84.52 | 7.89 | -53.18 | 1.48 | 108.45 | 3.32 | -73.65 | 0.09 | -35.53 |
| 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) | 15.01 | 29.62 | 13.03 | 11.51 | -3.92 | 17.09 | 2.3 | -25.81 | -50.75 | 0 | 0 | 0 | 8.64 | 21.01 | 19.34 | 1.16 | 28.89 | 127.45 | 6.43 | 20.86 | 15.44 | 24.86 | 14.32 | 8.39 | 5.03 | 5.01 | -22.73 | 10.14 | -0.2 | 2.11 | 6.43 | 18.2 | 14.41 | 0.12 | -14.29 | -29.41 | 15.86 | 0.0 | 0.0 | 8.62 | 0.0 | 0.47 | 0.17 | 0.0 | 466.67 | 16.33 | 7.65 | 10.49 | 25.11 | 4.84 | 7.35 | 1.24 | -37.37 | -31.11 | 17.57 | 2.45 | 5.97 | 0.08 | -0.39 | -11.49 |
| 24Q2 (19) | 11.58 | -4.38 | 34.34 | 11.98 | 8.12 | 19.8 | 3.1 | -20.51 | -32.46 | 0 | 0 | 0 | 7.14 | 66.43 | 11.04 | 0.9 | 650.0 | 592.31 | 5.32 | 73.86 | 3.7 | 21.75 | 68.81 | 4.64 | 4.79 | -13.07 | -30.07 | 10.16 | 8.32 | 3.78 | 5.44 | 2.84 | -7.8 | 0.14 | -6.67 | -26.32 | 15.86 | 0.0 | 0.0 | 8.62 | 0.47 | 0.47 | 0.17 | 466.67 | 466.67 | 15.17 | 5.06 | 6.31 | 23.95 | 3.9 | 4.68 | 1.98 | 39.44 | 395.0 | 17.15 | 8.13 | 16.91 | 0.08 | -4.74 | -7.82 |
| 24Q1 (18) | 12.11 | 23.19 | -27.53 | 11.08 | 6.44 | 51.78 | 3.9 | -13.33 | -8.45 | 0 | 0 | 0 | 4.29 | -25.91 | 11.72 | 0.12 | -50.0 | 124.0 | 3.06 | -29.0 | 0.0 | 12.88 | -30.35 | 21.89 | 5.51 | -5.0 | -30.52 | 9.38 | -1.57 | -1.47 | 5.29 | 14.01 | -25.39 | 0.15 | 0.0 | -25.0 | 15.86 | 0.0 | 0.0 | 8.58 | 0.0 | 1.18 | 0.03 | 0.0 | -99.06 | 14.44 | -4.5 | 30.32 | 23.05 | -2.87 | 1.27 | 1.42 | 935.29 | 1283.33 | 15.86 | 6.09 | 44.71 | 0.08 | 2.18 | -3.21 |
| 23Q4 (17) | 9.83 | -25.98 | -56.79 | 10.41 | 5.9 | 48.08 | 4.5 | -3.64 | 15.68 | 0 | 0 | 0 | 5.79 | -20.03 | -14.48 | 0.24 | -52.94 | 271.43 | 4.31 | -22.62 | -9.64 | 18.50 | -19.37 | 35.38 | 5.8 | -10.91 | -31.68 | 9.53 | -4.03 | 35.95 | 4.64 | -17.44 | -43.69 | 0.15 | -11.76 | -31.82 | 15.86 | 0.0 | 0.0 | 8.58 | 0.0 | 1.18 | 0.03 | 0.0 | -99.06 | 15.12 | 2.3 | 17.57 | 23.73 | 1.45 | -3.26 | -0.17 | -109.44 | -270.0 | 14.95 | -9.83 | 15.35 | 0.08 | -8.7 | 4.99 |
| 23Q3 (16) | 13.28 | 54.06 | -50.24 | 9.83 | -1.7 | 32.48 | 4.67 | 1.74 | 54.13 | 0 | 0 | 0 | 7.24 | 12.6 | -5.24 | 0.51 | 292.31 | -61.65 | 5.57 | 8.58 | -5.91 | 22.94 | 10.37 | 52.56 | 6.51 | -4.96 | -34.51 | 9.93 | 1.43 | 37.73 | 5.62 | -4.75 | -41.21 | 0.17 | -10.53 | -22.73 | 15.86 | 0.0 | 0.0 | 8.58 | 0.0 | 1.18 | 0.03 | 0.0 | -99.06 | 14.78 | 3.57 | 14.13 | 23.39 | 2.23 | -5.03 | 1.8 | 350.0 | 45.16 | 16.58 | 13.02 | 16.84 | 0.09 | 3.74 | 17.3 |
| 23Q2 (15) | 8.62 | -48.41 | -71.5 | 10.0 | 36.99 | 4.28 | 4.59 | 7.75 | 90.46 | 0 | 0 | 0 | 6.43 | 67.45 | -39.91 | 0.13 | 126.0 | 176.47 | 5.13 | 67.65 | -23.09 | 20.79 | 96.65 | 30.14 | 6.85 | -13.62 | -33.04 | 9.79 | 2.84 | 62.62 | 5.9 | -16.78 | -30.67 | 0.19 | -5.0 | -13.64 | 15.86 | 0.0 | -19.98 | 8.58 | 1.18 | 1.18 | 0.03 | -99.06 | -99.06 | 14.27 | 28.79 | 22.7 | 22.88 | 0.53 | -1.8 | 0.4 | 433.33 | 161.54 | 14.67 | 33.85 | 33.61 | 0.08 | 0.02 | 19.25 |
| 23Q1 (14) | 16.71 | -26.55 | -38.95 | 7.3 | 3.84 | -29.88 | 4.26 | 9.51 | 127.81 | 0 | 0 | 0 | 3.84 | -43.28 | -60.82 | -0.5 | -257.14 | -525.0 | 3.06 | -35.85 | -58.02 | 10.57 | -22.64 | -41.71 | 7.93 | -6.6 | -29.07 | 9.52 | 35.81 | 57.1 | 7.09 | -13.96 | -24.01 | 0.2 | -9.09 | -4.76 | 15.86 | 0.0 | -19.98 | 8.48 | 0.0 | 23.8 | 3.19 | 0.0 | 30.2 | 11.08 | -13.84 | -35.39 | 22.76 | -7.22 | -13.95 | -0.12 | -220.0 | 92.59 | 10.96 | -15.43 | -29.43 | 0.08 | 10.85 | 25.28 |
| 22Q4 (13) | 22.75 | -14.76 | -16.02 | 7.03 | -5.26 | -29.77 | 3.89 | 28.38 | 232.48 | 0 | 0 | 0 | 6.77 | -11.39 | -39.72 | -0.14 | -110.53 | -173.68 | 4.77 | -19.43 | -39.85 | 13.66 | -9.13 | -35.14 | 8.49 | -14.59 | -27.44 | 7.01 | -2.77 | 20.24 | 8.24 | -13.81 | -18.5 | 0.22 | 0.0 | 46.67 | 15.86 | 0.0 | -19.98 | 8.48 | 0.0 | 23.8 | 3.19 | 0.0 | 30.2 | 12.86 | -0.69 | -25.36 | 24.53 | -0.41 | -7.54 | 0.1 | -91.94 | 103.13 | 12.96 | -8.67 | -7.69 | 0.08 | 2.0 | 13.82 |
| 22Q3 (12) | 26.69 | -11.77 | 66.81 | 7.42 | -22.63 | -18.46 | 3.03 | 25.73 | 332.86 | 0 | 0 | 0 | 7.64 | -28.6 | -23.83 | 1.33 | 882.35 | 107.81 | 5.92 | -11.24 | -16.15 | 15.04 | -5.86 | -22.73 | 9.94 | -2.83 | -6.75 | 7.21 | 19.77 | 19.77 | 9.56 | 12.34 | -8.43 | 0.22 | 0.0 | 37.5 | 15.86 | -19.98 | -19.98 | 8.48 | 0.0 | 23.8 | 3.19 | 0.0 | 30.2 | 12.95 | 11.35 | -23.96 | 24.63 | 5.71 | -6.42 | 1.24 | 290.77 | 139.12 | 14.19 | 29.23 | 2.38 | 0.07 | 5.46 | 5.69 |
| 22Q2 (11) | 30.25 | 10.52 | 64.85 | 9.59 | -7.88 | 85.49 | 2.41 | 28.88 | 502.5 | 0 | 0 | 0 | 10.7 | 9.18 | 17.07 | -0.17 | -112.5 | -116.83 | 6.67 | -8.5 | 7.23 | 15.97 | -11.92 | -11.51 | 10.23 | -8.5 | 19.51 | 6.02 | -0.66 | 9.26 | 8.51 | -8.79 | -20.02 | 0.22 | 4.76 | 37.5 | 19.82 | 0.0 | 0.0 | 8.48 | 23.8 | 27.33 | 3.19 | 30.2 | 72.43 | 11.63 | -32.19 | -42.25 | 23.3 | -11.91 | -18.7 | -0.65 | 59.88 | 80.48 | 10.98 | -29.3 | -34.68 | 0.07 | 5.07 | 20.77 |
| 22Q1 (10) | 27.37 | 1.03 | 30.33 | 10.41 | 4.0 | 27.26 | 1.87 | 59.83 | 0 | 0 | 0 | 0 | 9.8 | -12.73 | 35.36 | -0.08 | -142.11 | -100.55 | 7.29 | -8.07 | 50.31 | 18.13 | -13.92 | 20.88 | 11.18 | -4.44 | 59.49 | 6.06 | 3.95 | 10.79 | 9.33 | -7.72 | -14.17 | 0.21 | 40.0 | 23.53 | 19.82 | 0.0 | 0.0 | 6.85 | 0.0 | 2.85 | 2.45 | 0.0 | 32.43 | 17.15 | -0.46 | -10.35 | 26.45 | -0.3 | -4.31 | -1.62 | 49.22 | 37.93 | 15.53 | 10.61 | -5.99 | 0.07 | 0.71 | 13.45 |
| 21Q4 (9) | 27.09 | 69.31 | 36.06 | 10.01 | 10.0 | 32.93 | 1.17 | 67.14 | 0 | 0 | 0 | 0 | 11.23 | 11.96 | 13.78 | 0.19 | -70.31 | -63.46 | 7.93 | 12.32 | 18.01 | 21.07 | 8.26 | -4.28 | 11.7 | 9.76 | 83.39 | 5.83 | -3.16 | -29.16 | 10.11 | -3.16 | -5.87 | 0.15 | -6.25 | -16.67 | 19.82 | 0.0 | 0.0 | 6.85 | 0.0 | 2.85 | 2.45 | 0.0 | 32.43 | 17.23 | 1.17 | 276.2 | 26.53 | 0.8 | 102.52 | -3.19 | -0.63 | -30.2 | 14.04 | 1.3 | 559.15 | 0.07 | -5.29 | -24.72 |
| 21Q3 (8) | 16.0 | -12.81 | 15.69 | 9.1 | 76.02 | 29.81 | 0.7 | 75.0 | 0 | 0 | 0 | 0 | 10.03 | 9.74 | 22.17 | 0.64 | -36.63 | 25.49 | 7.06 | 13.5 | 9.63 | 19.46 | 7.81 | -4.39 | 10.66 | 24.53 | 77.08 | 6.02 | 9.26 | -26.85 | 10.44 | -1.88 | -2.61 | 0.16 | 0.0 | -11.11 | 19.82 | 0.0 | 0.0 | 6.85 | 2.85 | 2.85 | 2.45 | 32.43 | 32.43 | 17.03 | -15.44 | 318.43 | 26.32 | -8.16 | 109.05 | -3.17 | 4.8 | -24.8 | 13.86 | -17.55 | 805.88 | 0.07 | 20.5 | -23.13 |
| 21Q2 (7) | 18.35 | -12.62 | 23.15 | 5.17 | -36.8 | -10.09 | 0.4 | 0 | 0 | 0 | 0 | 0 | 9.14 | 26.24 | 30.39 | 1.01 | -93.05 | 17.44 | 6.22 | 28.25 | 13.92 | 18.05 | 20.32 | 0 | 8.56 | 22.11 | 87.31 | 5.51 | 0.73 | -34.64 | 10.64 | -2.12 | 20.63 | 0.16 | -5.88 | -15.79 | 19.82 | 0.0 | 0.0 | 6.66 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 20.14 | 5.28 | 465.73 | 28.66 | 3.69 | 137.25 | -3.33 | -27.59 | -39.33 | 16.81 | 1.76 | 1336.75 | 0.06 | -1.29 | -35.75 |
| 21Q1 (6) | 21.0 | 5.47 | -16.57 | 8.18 | 8.63 | 16.52 | 0 | 0 | 0 | 0 | 0 | 0 | 7.24 | -26.65 | 33.09 | 14.54 | 2696.15 | 24333.33 | 4.85 | -27.83 | 31.44 | 15.00 | -31.85 | 0 | 7.01 | 9.87 | 37.45 | 5.47 | -33.54 | -31.8 | 10.87 | 1.21 | 42.84 | 0.17 | -5.56 | 6.25 | 19.82 | 0.0 | 0.0 | 6.66 | 0.0 | 6.73 | 1.85 | 0.0 | 76.19 | 19.13 | 317.69 | 169.44 | 27.64 | 110.99 | 92.08 | -2.61 | -6.53 | -10.13 | 16.52 | 675.59 | 249.26 | 0.06 | -33.18 | -24.29 |
| 20Q4 (5) | 19.91 | 43.96 | -6.57 | 7.53 | 7.42 | 7.26 | 0 | 0 | 0 | 0 | 0 | 0 | 9.87 | 20.22 | -10.11 | 0.52 | 1.96 | -64.86 | 6.72 | 4.35 | -15.47 | 22.01 | 8.14 | 0 | 6.38 | 5.98 | 30.74 | 8.23 | 0.0 | -4.86 | 10.74 | 0.19 | 168.5 | 0.18 | 0.0 | 50.0 | 19.82 | 0.0 | 0.0 | 6.66 | 0.0 | 6.73 | 1.85 | 0.0 | 76.19 | 4.58 | 12.53 | -36.03 | 13.1 | 4.05 | -9.34 | -2.45 | 3.54 | -32.43 | 2.13 | 39.22 | -59.89 | 0.09 | -3.28 | 2.34 |
| 20Q3 (4) | 13.83 | -7.18 | 0.0 | 7.01 | 21.91 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 8.21 | 17.12 | 0.0 | 0.51 | -40.7 | 0.0 | 6.44 | 17.95 | 0.0 | 20.35 | 0 | 0.0 | 6.02 | 31.73 | 0.0 | 8.23 | -2.37 | 0.0 | 10.72 | 21.54 | 0.0 | 0.18 | -5.26 | 0.0 | 19.82 | 0.0 | 0.0 | 6.66 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 4.07 | 14.33 | 0.0 | 12.59 | 4.22 | 0.0 | -2.54 | -6.28 | 0.0 | 1.53 | 30.77 | 0.0 | 0.09 | 0.71 | 0.0 |
