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) | 36.95 | 68.11 | 0 | 0 | 0 | 0 | 0 | 0 | 204.24 | 4.66 | 7.57 | 56.73 | 3.33 | 14.43 | 1.63 | 9.33 | 8.63 | -7.8 | 3.19 | 6.33 | 0 | 0 | 0.35 | -22.22 | 18.0 | 0.0 | 14.98 | 3.31 | 3.48 | -48.21 | 54.53 | 10.18 | 72.99 | 3.24 | -4.58 | 0 | 49.95 | 8.56 | -0.01 | 0 |
| 2022 (9) | 21.98 | -56.13 | 4.13 | 102.45 | 0 | 0 | 0 | 0 | 195.14 | -1.75 | 4.83 | -55.81 | 2.91 | -11.01 | 1.49 | -9.43 | 9.36 | 22.51 | 3.0 | 2.39 | 0 | 0 | 0.45 | -6.25 | 18.0 | 0.0 | 14.5 | 8.21 | 6.72 | 16.67 | 49.49 | -11.16 | 70.7 | -5.57 | -3.48 | 0 | 46.01 | -6.08 | -0.01 | 0 |
| 2021 (8) | 50.1 | 11.78 | 2.04 | -76.28 | 0 | 0 | 0 | 0 | 198.61 | 0.92 | 10.93 | 7.68 | 3.27 | -1.8 | 1.65 | -2.7 | 7.64 | 8.22 | 2.93 | -2.98 | 0 | 0 | 0.48 | -4.0 | 18.0 | 0.0 | 13.4 | 8.15 | 5.76 | -3.19 | 55.71 | 5.51 | 74.87 | 5.24 | -6.72 | 0 | 48.99 | 4.15 | -0.01 | 0 |
| 2020 (7) | 44.82 | 17.05 | 8.6 | 116.62 | 0 | 0 | 0 | 0 | 196.79 | -15.02 | 10.15 | 8.79 | 3.33 | -10.96 | 1.69 | 4.77 | 7.06 | -8.43 | 3.02 | 2.72 | 1.49 | -4.49 | 0.5 | 19.05 | 18.0 | 0.0 | 12.39 | 8.21 | 5.95 | 87.11 | 52.8 | 2.03 | 71.14 | 7.17 | -5.76 | 0 | 47.04 | 2.71 | -0.00 | 0 |
| 2019 (6) | 38.29 | 85.51 | 3.97 | -1.98 | 0 | 0 | 0 | 0 | 231.57 | -3.97 | 9.33 | -44.06 | 3.74 | 18.73 | 1.62 | 23.64 | 7.71 | 1.18 | 2.94 | -1.01 | 1.56 | -2.5 | 0.42 | -10.64 | 18.0 | 0.0 | 11.45 | 16.96 | 3.18 | 39.47 | 51.75 | -4.1 | 66.38 | 0.55 | -5.95 | 0 | 45.8 | -9.81 | -0.00 | 0 |
| 2018 (5) | 20.64 | -26.15 | 4.05 | -48.41 | 0 | 0 | 0 | 0 | 241.15 | 4.77 | 16.68 | -21.98 | 3.15 | -12.01 | 1.31 | -16.01 | 7.62 | -0.78 | 2.97 | -0.34 | 1.6 | 3.23 | 0.47 | 2.17 | 18.0 | 10.43 | 9.79 | 27.97 | 2.28 | 140.0 | 53.96 | 6.64 | 66.02 | 11.52 | -3.18 | 0 | 50.78 | 5.09 | 0.00 | -69.74 |
| 2017 (4) | 27.95 | -11.3 | 7.85 | 121.75 | 2.39 | 0 | 0 | 0 | 230.18 | 4.4 | 21.38 | 22.8 | 3.58 | 20.54 | 1.56 | 15.45 | 7.68 | 8.63 | 2.98 | 18.73 | 1.55 | -74.8 | 0.46 | -28.12 | 16.3 | 9.99 | 7.65 | 29.44 | 0.95 | 150.0 | 50.6 | 29.94 | 59.2 | 30.89 | -2.28 | 0 | 48.32 | 27.19 | 0.01 | -18.35 |
| 2016 (3) | 31.51 | 3.14 | 3.54 | 1041.94 | 0 | 0 | 0 | 0 | 220.47 | 7.77 | 17.41 | 52.85 | 2.97 | 10.41 | 1.35 | 2.45 | 7.07 | 10.99 | 2.51 | 2.45 | 6.15 | -36.34 | 0.64 | -30.43 | 14.82 | 5.03 | 5.91 | 23.9 | 0.38 | 0.0 | 38.94 | 44.76 | 45.23 | 41.12 | -0.95 | 0 | 37.99 | 25.5 | 0.01 | 17.83 |
| 2015 (2) | 30.55 | 23.19 | 0.31 | 0 | 0.54 | 5300.0 | 0 | 0 | 204.57 | 14.15 | 11.39 | 115.72 | 2.69 | 12.55 | 1.31 | -1.4 | 6.37 | 19.29 | 2.45 | 315.25 | 9.66 | 6340.0 | 0.92 | 21.05 | 14.11 | 0.0 | 4.77 | 12.5 | 0.38 | 0.0 | 26.9 | 51.72 | 32.05 | 43.4 | 3.37 | -14.9 | 30.27 | 39.56 | 0.01 | 0.15 |
| 2014 (1) | 24.8 | -0.96 | 0 | 0 | 0.01 | 0 | 0 | 0 | 179.21 | 18.57 | 5.28 | -8.01 | 2.39 | 0.84 | 1.33 | -14.95 | 5.34 | 17.36 | 0.59 | -68.78 | 0.15 | 0 | 0.76 | 2.7 | 14.11 | 0.0 | 4.24 | 15.53 | 0.38 | 0.0 | 17.73 | 19.15 | 22.35 | 18.13 | 3.96 | 81.65 | 21.69 | 27.14 | 0.01 | -33.48 |
| 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) | 34.34 | -13.72 | -3.62 | 0.45 | -27.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 47.33 | 1.11 | -8.04 | 1.52 | 97.4 | -33.62 | 2.86 | 6.72 | -25.71 | 1.50 | 9.03 | -20.03 | 8.29 | 7.8 | -17.1 | 2.97 | -1.66 | -6.01 | 0 | 0 | 0 | 0.32 | -3.03 | -13.51 | 18.0 | 0.0 | 0.0 | 15.74 | 0.0 | 5.07 | 4.58 | 0.0 | 31.61 | 50.26 | 3.12 | -7.58 | 70.58 | 2.2 | -3.09 | -1.55 | 31.11 | 39.45 | 48.71 | 4.78 | -6.0 | -0.01 | 5.95 | -37.63 |
| 24Q2 (19) | 39.8 | -5.44 | 7.86 | 0.62 | 0 | -38.0 | 0 | 0 | 0 | 0 | 0 | 0 | 46.81 | 0.71 | -7.47 | 0.77 | -52.17 | -70.94 | 2.68 | -6.29 | 11.67 | 1.37 | -4.48 | 17.65 | 7.69 | -9.85 | -13.6 | 3.02 | -4.73 | -4.13 | 0 | 0 | 0 | 0.33 | -5.71 | -15.38 | 18.0 | 0.0 | 0.0 | 15.74 | 5.07 | 5.07 | 4.58 | 31.61 | 31.61 | 48.74 | -13.18 | -6.43 | 69.06 | -7.43 | -2.11 | -2.25 | 25.99 | 53.03 | 46.49 | -12.45 | -1.71 | -0.01 | -50.88 | -30.51 |
| 24Q1 (18) | 42.09 | 13.91 | 32.65 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 46.48 | -7.41 | -10.58 | 1.61 | 973.33 | -35.08 | 2.86 | -14.11 | 33.64 | 1.44 | -11.74 | 33.55 | 8.53 | -1.16 | 0.24 | 3.17 | -0.63 | -1.25 | 0 | 0 | 0 | 0.35 | 0.0 | -16.67 | 18.0 | 0.0 | 0.0 | 14.98 | 0.0 | 3.31 | 3.48 | 0.0 | -48.21 | 56.14 | 2.95 | 8.04 | 74.6 | 2.21 | 1.94 | -3.04 | 33.62 | 9.52 | 53.1 | 6.31 | 9.26 | -0.00 | 11.36 | 53.7 |
| 23Q4 (17) | 36.95 | 3.7 | 68.11 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 50.2 | -2.47 | -2.3 | 0.15 | -93.45 | -88.28 | 3.33 | -13.51 | 14.43 | 1.63 | -13.01 | 9.33 | 8.63 | -13.7 | -7.8 | 3.19 | 0.95 | 6.33 | 0 | 0 | 0 | 0.35 | -5.41 | -22.22 | 18.0 | 0.0 | 0.0 | 14.98 | 0.0 | 3.31 | 3.48 | 0.0 | -48.21 | 54.53 | 0.28 | 10.18 | 72.99 | 0.22 | 3.24 | -4.58 | -78.91 | -31.61 | 49.95 | -3.61 | 8.56 | -0.01 | -9.42 | 46.02 |
| 23Q3 (16) | 35.63 | -3.44 | 43.73 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 51.47 | 1.74 | 0.04 | 2.29 | -13.58 | 38.79 | 3.85 | 60.42 | 43.12 | 1.87 | 60.4 | 35.17 | 10.0 | 12.36 | -1.57 | 3.16 | 0.32 | 8.59 | 0 | 0 | 0 | 0.37 | -5.13 | -17.78 | 18.0 | 0.0 | 0.0 | 14.98 | 0.0 | 3.31 | 3.48 | 0.0 | -48.21 | 54.38 | 4.4 | 12.82 | 72.83 | 3.23 | 4.91 | -2.56 | 46.56 | -39.13 | 51.82 | 9.56 | 11.78 | -0.00 | 10.82 | 32.98 |
| 23Q2 (15) | 36.9 | 16.29 | -1.84 | 1.0 | -57.26 | -75.43 | 0 | 0 | 0 | 0 | 0 | 0 | 50.59 | -2.67 | 15.53 | 2.65 | 6.85 | 640.82 | 2.4 | 12.15 | 9.59 | 1.17 | 8.44 | 3.19 | 8.9 | 4.58 | -9.0 | 3.15 | -1.87 | 9.76 | 0 | 0 | 0 | 0.39 | -7.14 | -15.22 | 18.0 | 0.0 | 0.0 | 14.98 | 3.31 | 3.31 | 3.48 | -48.21 | -48.21 | 52.09 | 0.25 | 11.9 | 70.55 | -3.59 | 4.1 | -4.79 | -42.56 | -27.39 | 47.3 | -2.67 | 10.54 | -0.01 | 46.47 | 23.31 |
| 23Q1 (14) | 31.73 | 44.36 | -26.52 | 2.34 | -43.34 | -41.21 | 0 | 0 | 0 | 0 | 0 | 0 | 51.98 | 1.17 | 7.13 | 2.48 | 93.75 | 3.77 | 2.14 | -26.46 | -14.74 | 1.08 | -27.74 | -14.83 | 8.51 | -9.08 | -0.35 | 3.21 | 7.0 | 8.08 | 0 | 0 | 0 | 0.42 | -6.67 | -10.64 | 18.0 | 0.0 | 0.0 | 14.5 | 0.0 | 8.21 | 6.72 | 0.0 | 16.67 | 51.96 | 4.99 | -10.57 | 73.18 | 3.51 | -5.28 | -3.36 | 3.45 | 11.58 | 48.6 | 5.63 | -10.5 | -0.01 | -3.35 | -22.36 |
| 22Q4 (13) | 21.98 | -11.34 | -56.13 | 4.13 | -1.67 | 102.45 | 0 | 0 | 0 | 0 | 0 | 0 | 51.38 | -0.14 | 2.25 | 1.28 | -22.42 | -28.09 | 2.91 | 8.18 | -11.01 | 1.49 | 7.55 | -9.42 | 9.36 | -7.87 | 22.51 | 3.0 | 3.09 | 2.39 | 0 | 0 | 0 | 0.45 | 0.0 | -6.25 | 18.0 | 0.0 | 0.0 | 14.5 | 0.0 | 8.21 | 6.72 | 0.0 | 16.67 | 49.49 | 2.68 | -11.16 | 70.7 | 1.84 | -5.57 | -3.48 | -89.13 | 48.21 | 46.01 | -0.75 | -6.08 | -0.01 | -35.84 | -54.77 |
| 22Q3 (12) | 24.79 | -34.05 | -53.43 | 4.2 | 3.19 | 24.26 | 0 | 0 | 0 | 0 | 0 | 0 | 51.45 | 17.49 | 1.2 | 1.65 | 436.73 | -38.2 | 2.69 | 22.83 | -33.58 | 1.39 | 22.44 | -31.25 | 10.16 | 3.89 | 34.75 | 2.91 | 1.39 | 3.56 | 0 | 0 | 0 | 0.45 | -2.17 | -10.0 | 18.0 | 0.0 | 0.0 | 14.5 | 0.0 | 8.21 | 6.72 | 0.0 | 16.67 | 48.2 | 3.54 | -10.61 | 69.42 | 2.43 | -5.02 | -1.84 | 51.06 | 74.19 | 46.36 | 8.34 | -0.92 | -0.01 | -2.05 | -76.96 |
| 22Q2 (11) | 37.59 | -12.95 | -29.87 | 4.07 | 2.26 | 11.51 | 0 | 0 | 0 | 0 | 0 | 0 | 43.79 | -9.75 | -10.23 | -0.49 | -120.5 | -112.37 | 2.19 | -12.75 | -27.0 | 1.13 | -10.5 | -23.34 | 9.78 | 14.52 | 39.32 | 2.87 | -3.37 | 1.06 | 0 | 0 | -100.0 | 0.46 | -2.13 | -9.8 | 18.0 | 0.0 | 0.0 | 14.5 | 8.21 | 17.03 | 6.72 | 16.67 | 12.94 | 46.55 | -19.88 | -21.46 | 67.77 | -12.28 | -12.68 | -3.76 | 1.05 | 47.56 | 42.79 | -21.2 | -17.87 | -0.01 | 14.59 | -115.92 |
| 22Q1 (10) | 43.18 | -13.81 | -22.52 | 3.98 | 95.1 | -48.97 | 0 | 0 | 0 | 0 | 0 | 0 | 48.52 | -3.44 | -0.47 | 2.39 | 34.27 | -4.78 | 2.51 | -23.24 | -5.99 | 1.27 | -23.15 | -5.93 | 8.54 | 11.78 | 26.33 | 2.97 | 1.37 | -2.62 | 0 | 0 | -100.0 | 0.47 | -2.08 | -6.0 | 18.0 | 0.0 | 0.0 | 13.4 | 0.0 | 8.15 | 5.76 | 0.0 | -3.19 | 58.1 | 4.29 | 5.04 | 77.26 | 3.19 | 4.9 | -3.8 | 43.45 | 39.3 | 54.3 | 10.84 | 10.7 | -0.01 | -30.72 | -101.06 |
| 21Q4 (9) | 50.1 | -5.88 | 11.78 | 2.04 | -39.64 | -76.28 | 0 | 0 | 0 | 0 | 0 | 0 | 50.25 | -1.16 | -4.18 | 1.78 | -33.33 | -48.85 | 3.27 | -19.26 | -1.8 | 1.65 | -18.37 | -2.7 | 7.64 | 1.33 | 8.22 | 2.93 | 4.27 | -2.98 | 0 | 0 | -100.0 | 0.48 | -4.0 | -4.0 | 18.0 | 0.0 | 0.0 | 13.4 | 0.0 | 8.15 | 5.76 | 0.0 | -3.19 | 55.71 | 3.32 | 5.51 | 74.87 | 2.44 | 5.24 | -6.72 | 5.75 | -16.67 | 48.99 | 4.7 | 4.15 | -0.01 | -55.32 | -54.48 |
| 21Q3 (8) | 53.23 | -0.69 | 31.86 | 3.38 | -7.4 | -65.86 | 0 | 0 | 0 | 0 | 0 | 0 | 50.84 | 4.22 | -4.31 | 2.67 | -32.58 | -32.06 | 4.05 | 35.0 | -13.28 | 2.02 | 36.54 | -12.81 | 7.54 | 7.41 | 1.89 | 2.81 | -1.06 | -3.44 | 0 | -100.0 | -100.0 | 0.5 | -1.96 | 0.0 | 18.0 | 0.0 | 0.0 | 13.4 | 8.15 | 8.15 | 5.76 | -3.19 | -3.19 | 53.92 | -9.03 | 9.33 | 73.09 | -5.82 | 8.04 | -7.13 | 0.56 | -1.13 | 46.79 | -10.19 | 10.69 | -0.00 | -24.52 | -63.71 |
| 21Q2 (7) | 53.6 | -3.82 | 0.94 | 3.65 | -53.21 | -67.26 | 0 | 0 | 0 | 0 | 0 | 0 | 48.78 | 0.06 | 10.34 | 3.96 | 57.77 | 90.38 | 3.0 | 12.36 | -13.79 | 1.48 | 9.83 | 0 | 7.02 | 3.85 | 9.52 | 2.84 | -6.89 | -1.05 | 1.45 | -2.03 | -5.84 | 0.51 | 2.0 | 10.87 | 18.0 | 0.0 | 0.0 | 12.39 | 0.0 | 0.0 | 5.95 | 0.0 | 0.0 | 59.27 | 7.16 | 30.61 | 77.61 | 5.38 | 21.8 | -7.17 | -14.54 | 8.43 | 52.1 | 6.22 | 38.75 | -0.00 | 20.47 | -124.18 |
| 21Q1 (6) | 55.73 | 24.34 | 23.95 | 7.8 | -9.3 | -23.45 | 0 | 0 | 0 | 0 | 0 | 0 | 48.75 | -7.04 | 3.68 | 2.51 | -27.87 | 280.3 | 2.67 | -19.82 | -17.34 | 1.34 | -20.52 | 0 | 6.76 | -4.25 | -8.89 | 3.05 | 0.99 | 2.69 | 1.48 | -0.67 | -5.73 | 0.5 | 0.0 | 11.11 | 18.0 | 0.0 | 0.0 | 12.39 | 0.0 | 8.21 | 5.95 | 0.0 | 87.11 | 55.31 | 4.75 | 5.53 | 73.65 | 3.53 | 9.86 | -6.26 | -8.68 | 4.72 | 49.05 | 4.27 | 7.0 | -0.00 | -0.43 | -359.3 |
| 20Q4 (5) | 44.82 | 11.02 | 17.05 | 8.6 | -13.13 | 116.62 | 0 | 0 | 0 | 0 | 0 | 0 | 52.44 | -1.3 | -8.85 | 3.48 | -11.45 | 114.81 | 3.33 | -28.69 | -10.96 | 1.69 | -26.85 | 0 | 7.06 | -4.59 | -8.43 | 3.02 | 3.78 | 2.72 | 1.49 | -1.32 | -4.49 | 0.5 | 0.0 | 19.05 | 18.0 | 0.0 | 0.0 | 12.39 | 0.0 | 8.21 | 5.95 | 0.0 | 87.11 | 52.8 | 7.06 | 2.03 | 71.14 | 5.16 | 7.17 | -5.76 | 18.3 | 3.19 | 47.04 | 11.28 | 2.71 | -0.00 | -64.6 | -929.16 |
| 20Q3 (4) | 40.37 | -23.97 | 0.0 | 9.9 | -11.21 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 53.13 | 20.18 | 0.0 | 3.93 | 88.94 | 0.0 | 4.67 | 34.2 | 0.0 | 2.31 | 0 | 0.0 | 7.4 | 15.44 | 0.0 | 2.91 | 1.39 | 0.0 | 1.51 | -1.95 | 0.0 | 0.5 | 8.7 | 0.0 | 18.0 | 0.0 | 0.0 | 12.39 | 0.0 | 0.0 | 5.95 | 0.0 | 0.0 | 49.32 | 8.68 | 0.0 | 67.65 | 6.17 | 0.0 | -7.05 | 9.96 | 0.0 | 42.27 | 12.57 | 0.0 | -0.00 | -70.51 | 0.0 |
