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) | 8.53 | 81.88 | 7.38 | 30.62 | 0 | 0 | 0 | 0 | 37.66 | 5.61 | 2.33 | -32.85 | 10.24 | 26.89 | 27.19 | 20.15 | 10.71 | -8.54 | 0.06 | 0.0 | 5.03 | 1.0 | 0.31 | -16.22 | 12.28 | 0.0 | 2.27 | 8.61 | 0.4 | 100.0 | 2.89 | 57.92 | 5.56 | 34.95 | -0.46 | 0 | 2.43 | 69.93 | 0.00 | 0 |
| 2022 (9) | 4.69 | 28.49 | 5.65 | 12.1 | 0 | 0 | 0 | 0 | 35.66 | 44.02 | 3.47 | 257.73 | 8.07 | 24.54 | 22.63 | -13.53 | 11.71 | 48.79 | 0.06 | -14.29 | 4.98 | 217.2 | 0.37 | -19.57 | 12.28 | 3.37 | 2.09 | 0.0 | 0.2 | 0.0 | 1.83 | 0 | 4.12 | 505.88 | -0.4 | 0 | 1.43 | 0 | 0.00 | 0 |
| 2021 (8) | 3.65 | -37.18 | 5.04 | 4.78 | 1.44 | 67.44 | 0 | 0 | 24.76 | 51.62 | 0.97 | 0 | 6.48 | 66.58 | 26.17 | 9.87 | 7.87 | 80.92 | 0.07 | 40.0 | 1.57 | -47.14 | 0.46 | 58.62 | 11.88 | 0.0 | 2.09 | 0.0 | 0.2 | 0.0 | -1.61 | 0 | 0.68 | 0 | -0.78 | 0 | -2.39 | 0 | 0.00 | 0 |
| 2020 (7) | 5.81 | 9.01 | 4.81 | -19.97 | 0.86 | 616.67 | 0 | 0 | 16.33 | -25.84 | -0.82 | 0 | 3.89 | -11.99 | 23.82 | 18.67 | 4.35 | 2.84 | 0.05 | -70.59 | 2.97 | 3.12 | 0.29 | 38.1 | 11.88 | 0.0 | 2.09 | 0.0 | 0.2 | 0.0 | -2.57 | 0 | -0.29 | 0 | -0.37 | 0 | -2.94 | 0 | 0.00 | 0 |
| 2019 (6) | 5.33 | -0.74 | 6.01 | 15.8 | 0.12 | -80.0 | 0 | 0 | 22.02 | 11.32 | 0.01 | 0 | 4.42 | 18.18 | 20.07 | 6.16 | 4.23 | -12.6 | 0.17 | 0.0 | 2.88 | 36.49 | 0.21 | -12.5 | 11.88 | 0.0 | 2.09 | 0.0 | 0.2 | 0.0 | -1.71 | 0 | 0.57 | -9.52 | -0.14 | 0 | -1.85 | 0 | 0.00 | 0 |
| 2018 (5) | 5.37 | -21.15 | 5.19 | -0.76 | 0.6 | 1.69 | 0 | 0 | 19.78 | -17.69 | -2.32 | 0 | 3.74 | -25.35 | 18.91 | -9.31 | 4.84 | 2.98 | 0.17 | 0.0 | 2.11 | 74.38 | 0.24 | -22.58 | 11.88 | 0.0 | 2.09 | 0.0 | 0.2 | 0.0 | -1.65 | 0 | 0.63 | -78.35 | -0.28 | 0 | -1.93 | 0 | 0.00 | 0 |
| 2017 (4) | 6.81 | 1.95 | 5.23 | 11.75 | 0.59 | 0 | 0 | 0 | 24.03 | -12.07 | -0.91 | 0 | 5.01 | -1.18 | 20.85 | 12.39 | 4.7 | -22.06 | 0.17 | 0.0 | 1.21 | 0 | 0.31 | 0.0 | 11.88 | 0.0 | 2.09 | 0.48 | 0.2 | 0 | 0.62 | -73.84 | 2.91 | -34.61 | -0.2 | 0 | 0.42 | -80.65 | 0.00 | 0 |
| 2016 (3) | 6.68 | 117.59 | 4.68 | -16.28 | 0 | 0 | 0 | 0 | 27.33 | -17.83 | 0.11 | -94.79 | 5.07 | -28.39 | 18.55 | -12.85 | 6.03 | -26.82 | 0.17 | -10.53 | 0 | 0 | 0.31 | 6.9 | 11.88 | 0.0 | 2.08 | 11.23 | 0 | 0 | 2.37 | -44.63 | 4.45 | -27.52 | -0.2 | 0 | 2.17 | -50.34 | 0.00 | 0 |
| 2015 (2) | 3.07 | -27.25 | 5.59 | 347.2 | 0 | 0 | 0 | 0 | 33.26 | -7.35 | 2.11 | -60.63 | 7.08 | 14.19 | 21.29 | 23.26 | 8.24 | -0.36 | 0.19 | -26.92 | 0 | 0 | 0.29 | -14.71 | 11.88 | 0.0 | 1.87 | 40.6 | 0 | 0 | 4.28 | -31.41 | 6.14 | -18.89 | 0.09 | -67.86 | 4.37 | -32.98 | 0.00 | 0 |
| 2014 (1) | 4.22 | -10.21 | 1.25 | -16.67 | 0 | 0 | 0 | 0 | 35.9 | 9.22 | 5.36 | 50.14 | 6.2 | 10.32 | 17.27 | 1.01 | 8.27 | 29.62 | 0.26 | -13.33 | 0 | 0 | 0.34 | -12.82 | 11.88 | 0.0 | 1.33 | 37.11 | 0 | 0 | 6.24 | 72.38 | 7.57 | 64.57 | 0.28 | 300.0 | 6.52 | 76.69 | 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) | 6.18 | -10.04 | -1.59 | 6.69 | 22.3 | 2.61 | 3.24 | 2214.29 | 0 | 0 | 0 | 0 | 13.48 | 19.19 | 23.11 | 1.03 | 15.73 | 5.1 | 14.75 | 25.11 | 41.28 | 33.55 | 17.91 | 21.68 | 9.6 | 3.11 | -6.8 | 0.08 | -11.11 | 14.29 | 1.83 | -62.73 | -63.55 | 0.33 | 3.12 | 6.45 | 12.28 | 0.0 | 0.0 | 2.5 | 0.0 | 10.13 | 0.46 | 0.0 | 15.0 | 3.96 | 35.15 | 57.77 | 6.93 | 17.46 | 33.78 | 0.42 | 197.67 | 182.35 | 4.38 | 75.2 | 119.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.87 | -14.34 | -29.1 | 5.47 | -18.11 | -33.78 | 0.14 | 366.67 | 0 | 0 | 0 | 0 | 11.31 | 34.48 | 32.28 | 0.89 | 30.88 | 97.78 | 11.79 | 30.42 | 52.52 | 28.45 | 21.73 | 33.02 | 9.31 | -6.24 | -10.65 | 0.09 | 50.0 | 50.0 | 4.91 | -2.0 | -1.8 | 0.32 | -3.03 | 0.0 | 12.28 | 0.0 | 0.0 | 2.5 | 10.13 | 10.13 | 0.46 | 15.0 | 15.0 | 2.93 | -17.93 | 91.5 | 5.9 | -5.45 | 40.48 | -0.43 | 17.31 | 27.12 | 2.5 | -18.03 | 165.96 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.02 | -5.98 | -5.98 | 6.68 | -9.49 | -25.36 | 0.03 | 0 | 0 | 0 | 0 | 0 | 8.41 | -21.91 | 13.65 | 0.68 | 65.85 | 36.0 | 9.04 | -11.72 | 37.6 | 23.37 | -14.02 | 23.65 | 9.93 | -7.28 | -12.74 | 0.06 | 0.0 | -14.29 | 5.01 | -0.4 | 0.4 | 0.33 | 6.45 | -5.71 | 12.28 | 0.0 | 0.0 | 2.27 | 0.0 | 8.61 | 0.4 | 0.0 | 100.0 | 3.57 | 23.53 | 53.22 | 6.24 | 12.23 | 35.06 | -0.52 | -13.04 | -40.54 | 3.05 | 25.51 | 55.61 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.53 | 35.83 | 81.88 | 7.38 | 13.19 | 30.62 | 0 | 0 | 0 | 0 | 0 | 0 | 10.77 | -1.64 | -1.82 | 0.41 | -58.16 | -49.38 | 10.24 | -1.92 | 26.89 | 27.18 | -1.39 | 20.12 | 10.71 | 3.98 | -8.54 | 0.06 | -14.29 | 0.0 | 5.03 | 0.2 | 1.0 | 0.31 | 0.0 | -16.22 | 12.28 | 0.0 | 0.0 | 2.27 | 0.0 | 8.61 | 0.4 | 0.0 | 100.0 | 2.89 | 15.14 | 57.92 | 5.56 | 7.34 | 34.95 | -0.46 | 9.8 | -15.0 | 2.43 | 21.5 | 69.93 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.28 | -35.19 | 29.48 | 6.52 | -21.07 | 14.99 | 0 | 0 | 0 | 0 | 0 | 0 | 10.95 | 28.07 | 18.76 | 0.98 | 117.78 | -16.95 | 10.44 | 35.06 | 53.08 | 27.57 | 28.89 | 34.36 | 10.3 | -1.15 | -13.3 | 0.07 | 16.67 | 0.0 | 5.02 | 0.4 | 5.46 | 0.31 | -3.12 | -22.5 | 12.28 | 0.0 | 0.0 | 2.27 | 0.0 | 8.61 | 0.4 | 0.0 | 100.0 | 2.51 | 64.05 | 139.05 | 5.18 | 23.33 | 55.09 | -0.51 | 13.56 | 22.73 | 2.0 | 112.77 | 412.82 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.69 | 13.6 | 155.0 | 8.26 | -7.71 | 23.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.55 | 15.54 | 19.25 | 0.45 | -10.0 | -44.44 | 7.73 | 17.66 | 33.97 | 21.39 | 13.16 | 10.28 | 10.42 | -8.44 | -12.07 | 0.06 | -14.29 | -14.29 | 5.0 | 0.2 | 110.97 | 0.32 | -8.57 | -20.0 | 12.28 | 0.0 | 3.37 | 2.27 | 8.61 | 8.61 | 0.4 | 100.0 | 100.0 | 1.53 | -34.33 | 1276.92 | 4.2 | -9.09 | 94.44 | -0.59 | -59.46 | 13.24 | 0.94 | -52.04 | 216.05 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.53 | 81.88 | 83.44 | 8.95 | 58.41 | 24.65 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.4 | -32.54 | -10.84 | 0.5 | -38.27 | -25.37 | 6.57 | -18.59 | -16.09 | 18.90 | -16.48 | -32.7 | 11.38 | -2.82 | 18.79 | 0.07 | 16.67 | 16.67 | 4.99 | 0.2 | 171.2 | 0.35 | -5.41 | -18.6 | 12.28 | 0.0 | 3.37 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 2.33 | 27.32 | 347.87 | 4.62 | 12.14 | 242.22 | -0.37 | 7.5 | 27.45 | 1.96 | 37.06 | 235.17 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.69 | -3.3 | 28.49 | 5.65 | -0.35 | 12.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.97 | 18.98 | 28.3 | 0.81 | -31.36 | -7.95 | 8.07 | 18.33 | 24.54 | 22.63 | 10.3 | -13.53 | 11.71 | -1.43 | 48.79 | 0.06 | -14.29 | -14.29 | 4.98 | 4.62 | 217.2 | 0.37 | -7.5 | -19.57 | 12.28 | 0.0 | 3.37 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 1.83 | 74.29 | 213.66 | 4.12 | 23.35 | 505.88 | -0.4 | 39.39 | 48.72 | 1.43 | 266.67 | 159.83 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.85 | 27.63 | 37.01 | 5.67 | -15.5 | 8.83 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 9.22 | 28.59 | 60.91 | 1.18 | 45.68 | 1375.0 | 6.82 | 18.2 | 29.17 | 20.52 | 5.79 | -15.64 | 11.88 | 0.25 | 80.0 | 0.07 | 0.0 | 40.0 | 4.76 | 100.84 | 146.63 | 0.4 | 0.0 | -2.44 | 12.28 | 3.37 | 3.37 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 1.05 | 907.69 | 142.0 | 3.34 | 54.63 | 1618.18 | -0.66 | 2.94 | 20.48 | 0.39 | 148.15 | 111.71 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.8 | -18.28 | -35.37 | 6.71 | -6.55 | 32.87 | 1.44 | 0.0 | 5.88 | 0 | 0 | 0 | 7.17 | -13.61 | 35.28 | 0.81 | 20.9 | 910.0 | 5.77 | -26.31 | 45.71 | 19.39 | -30.94 | -1.51 | 11.85 | 23.7 | 129.21 | 0.07 | 16.67 | 40.0 | 2.37 | 28.8 | 3.49 | 0.4 | -6.98 | -4.76 | 11.88 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -0.13 | 86.17 | 94.96 | 2.16 | 60.0 | 820.0 | -0.68 | -33.33 | -9.68 | -0.81 | 44.14 | 74.69 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.65 | 27.4 | -12.43 | 7.18 | 42.46 | 103.98 | 1.44 | 0.0 | 29.73 | 0 | 0 | 0 | 8.3 | -2.92 | 60.23 | 0.67 | -23.86 | 570.0 | 7.83 | 20.83 | 96.24 | 28.08 | 7.31 | 22.69 | 9.58 | 21.73 | 115.77 | 0.06 | -14.29 | 20.0 | 1.84 | 17.2 | -30.57 | 0.43 | -6.52 | -2.27 | 11.88 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -0.94 | 41.61 | 62.99 | 1.35 | 98.53 | 640.0 | -0.51 | 34.62 | -15.91 | -1.45 | 39.33 | 51.34 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.65 | 3.11 | -37.18 | 5.04 | -3.26 | 4.78 | 1.44 | 0.0 | 67.44 | 0 | 0 | 0 | 8.55 | 49.21 | 55.45 | 0.88 | 1000.0 | 780.0 | 6.48 | 22.73 | 66.58 | 26.17 | 7.61 | 9.93 | 7.87 | 19.24 | 80.92 | 0.07 | 40.0 | 40.0 | 1.57 | -18.65 | -47.14 | 0.46 | 12.2 | 58.62 | 11.88 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -1.61 | 35.6 | 37.35 | 0.68 | 409.09 | 334.48 | -0.78 | 6.02 | -110.81 | -2.39 | 28.23 | 18.71 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.54 | -39.8 | -39.69 | 5.21 | 3.17 | -19.72 | 1.44 | 5.88 | 140.0 | 0 | 0 | 0 | 5.73 | 8.11 | 38.74 | 0.08 | 180.0 | 500.0 | 5.28 | 33.33 | 42.32 | 24.32 | 23.51 | 2.92 | 6.6 | 27.66 | 68.8 | 0.05 | 0.0 | -68.75 | 1.93 | -15.72 | -30.58 | 0.41 | -2.38 | 86.36 | 11.88 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -2.5 | 3.1 | 4.94 | -0.22 | 26.67 | 37.14 | -0.83 | -33.87 | -56.6 | -3.33 | -4.06 | -5.38 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.88 | 10.73 | -3.29 | 5.05 | 43.47 | -20.85 | 1.36 | 22.52 | 288.57 | 0 | 0 | 0 | 5.3 | 2.32 | 102.29 | -0.1 | -200.0 | 84.13 | 3.96 | -0.75 | 32.89 | 19.69 | -13.98 | 0 | 5.17 | 16.44 | 26.41 | 0.05 | 0.0 | -68.75 | 2.29 | -13.58 | -13.58 | 0.42 | -4.55 | 90.91 | 11.88 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -2.58 | -1.57 | 1.15 | -0.3 | -20.0 | 6.25 | -0.62 | -40.91 | -55.0 | -3.2 | -7.38 | -6.31 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.31 | -8.61 | 8.37 | 3.52 | -26.82 | -33.58 | 1.11 | 29.07 | 362.5 | 0 | 0 | 0 | 5.18 | -5.82 | 26.65 | 0.1 | 0.0 | 137.04 | 3.99 | 2.57 | 6.12 | 22.89 | -3.84 | 0 | 4.44 | 2.07 | 22.99 | 0.05 | 0.0 | -68.75 | 2.65 | -10.77 | -4.33 | 0.44 | 51.72 | 131.58 | 11.88 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -2.54 | 1.17 | -28.28 | -0.25 | 13.79 | -183.33 | -0.44 | -18.92 | 16.98 | -2.98 | -1.36 | -18.73 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.81 | -1.02 | 9.01 | 4.81 | -25.89 | -19.97 | 0.86 | 43.33 | 616.67 | 0 | 0 | 0 | 5.5 | 33.17 | 13.17 | 0.1 | 600.0 | 433.33 | 3.89 | 4.85 | -11.99 | 23.81 | 0.74 | 0 | 4.35 | 11.25 | 2.84 | 0.05 | -68.75 | -70.59 | 2.97 | 6.83 | 3.12 | 0.29 | 31.82 | 38.1 | 11.88 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -2.57 | 2.28 | -50.29 | -0.29 | 17.14 | -150.88 | -0.37 | 30.19 | -164.29 | -2.94 | 6.96 | -58.92 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.87 | -3.45 | 0.0 | 6.49 | 1.72 | 0.0 | 0.6 | 71.43 | 0.0 | 0 | 0 | 0.0 | 4.13 | 57.63 | 0.0 | -0.02 | 96.83 | 0.0 | 3.71 | 24.5 | 0.0 | 23.63 | 0 | 0.0 | 3.91 | -4.4 | 0.0 | 0.16 | 0.0 | 0.0 | 2.78 | 4.91 | 0.0 | 0.22 | 0.0 | 0.0 | 11.88 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -2.63 | -0.77 | 0.0 | -0.35 | -9.38 | 0.0 | -0.53 | -32.5 | 0.0 | -3.16 | -4.98 | 0.0 | 0.00 | 0 | 0.0 |
