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) | 3.79 | 23.05 | 0.26 | 23.81 | 0.45 | 136.84 | 0 | 0 | 21.49 | 392.89 | 0.24 | 0 | 0.95 | 137.5 | 4.42 | -51.81 | 0.99 | 141.46 | 0.02 | 0 | 1.63 | -14.21 | 0.04 | 100.0 | 4.23 | 0.0 | 0 | 0 | 0 | 0 | -1.59 | 0 | -1.59 | 0 | -0.03 | 0 | -1.62 | 0 | 0.23 | 70.97 |
| 2022 (9) | 3.08 | 60.42 | 0.21 | 40.0 | 0.19 | 11.76 | 0 | 0 | 4.36 | 120.2 | -0.47 | 0 | 0.4 | 566.67 | 9.17 | 202.75 | 0.41 | 17.14 | 0 | 0 | 1.9 | 0.53 | 0.02 | 0.0 | 4.23 | 13.4 | 0 | 0 | 0 | 0 | -1.83 | 0 | -1.83 | 0 | -0.03 | 0 | -1.86 | 0 | 0.13 | 125.67 |
| 2021 (8) | 1.92 | 123.26 | 0.15 | 0.0 | 0.17 | 70.0 | 0 | 0 | 1.98 | -53.41 | -0.72 | 0 | 0.06 | -64.71 | 3.03 | -24.24 | 0.35 | 34.62 | 0 | 0 | 1.89 | 21.94 | 0.02 | -33.33 | 3.73 | 23.1 | 0 | 0 | 0 | 0 | -1.89 | 0 | -1.89 | 0 | -0.03 | 0 | -1.92 | 0 | 0.06 | 0 |
| 2020 (7) | 0.86 | 152.94 | 0.15 | 0 | 0.1 | -68.75 | 0 | 0 | 4.25 | -56.32 | -0.76 | 0 | 0.17 | -41.38 | 4.00 | 34.21 | 0.26 | -21.21 | 0 | 0 | 1.55 | 222.92 | 0.03 | -75.0 | 3.03 | 0.0 | 0 | 0 | 0 | 0 | -1.18 | 0 | -1.18 | 0 | -0.02 | 0 | -1.2 | 0 | -0.01 | 0 |
| 2019 (6) | 0.34 | -72.36 | 0 | 0 | 0.32 | 0.0 | 0.01 | 0 | 9.73 | 1.14 | -0.42 | 0 | 0.29 | -27.5 | 2.98 | -28.32 | 0.33 | 83.33 | 0.01 | 0 | 0.48 | -40.0 | 0.12 | -55.56 | 3.03 | 0.0 | 0 | 0 | 0 | 0 | -0.42 | 0 | -0.42 | 0 | -0.01 | 0 | -0.43 | 0 | 0.00 | -83.0 |
| 2018 (5) | 1.23 | -30.51 | 0 | 0 | 0.32 | 0.0 | 0 | 0 | 9.62 | -21.85 | -0.83 | 0 | 0.4 | 14.29 | 4.16 | 46.24 | 0.18 | 157.14 | 0 | 0 | 0.8 | -28.57 | 0.27 | 8.0 | 3.03 | 0.0 | 0.13 | 0.0 | 0 | 0 | -2.08 | 0 | -1.95 | 0 | 0.01 | 0 | -2.07 | 0 | 0.02 | -20.07 |
| 2017 (4) | 1.77 | -46.04 | 0 | 0 | 0.32 | -89.04 | 0 | 0 | 12.31 | -21.64 | -0.78 | 0 | 0.35 | -40.68 | 2.84 | -24.29 | 0.07 | -12.5 | 0 | 0 | 1.12 | 0 | 0.25 | 92.31 | 3.03 | 0.0 | 0.13 | 0.0 | 0 | 0 | -1.26 | 0 | -1.13 | 0 | -0.01 | 0 | -1.27 | 0 | 0.03 | 1.05 |
| 2016 (3) | 3.28 | 8.25 | 0.11 | 0 | 2.92 | 0 | 0 | 0 | 15.71 | -11.44 | -0.65 | 0 | 0.59 | 47.5 | 3.76 | 66.56 | 0.08 | -20.0 | 0 | 0 | 0 | 0 | 0.13 | -13.33 | 3.03 | 0.0 | 0.13 | 0.0 | 0 | 0 | -0.47 | 0 | -0.34 | 0 | 0.01 | 0.0 | -0.46 | 0 | 0.03 | 0 |
| 2015 (2) | 3.03 | 29.49 | 0 | 0 | 0 | 0 | 0 | 0 | 17.74 | 10.32 | -0.09 | 0 | 0.4 | -28.57 | 2.25 | -35.26 | 0.1 | 100.0 | 0 | 0 | 2.86 | 0 | 0.15 | 25.0 | 3.03 | 16.09 | 0.13 | 62.5 | 0 | 0 | 0.33 | -54.79 | 0.46 | -43.21 | 0.01 | 0.0 | 0.34 | -54.05 | 0.00 | 0 |
| 2014 (1) | 2.34 | 16.42 | 0 | 0 | 0 | 0 | 0 | 0 | 16.08 | 7.92 | 0.47 | -16.07 | 0.56 | -25.33 | 3.48 | -30.81 | 0.05 | -16.67 | 0.03 | 0 | 0 | 0 | 0.12 | 1100.0 | 2.61 | 27.32 | 0.08 | 166.67 | 0 | 0 | 0.73 | 5.8 | 0.81 | 14.08 | 0.01 | 0 | 0.74 | 7.25 | 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) | 2.35 | 35.06 | -44.31 | 0.4 | 0 | 33.33 | 0.38 | 2.7 | -9.52 | 0 | 0 | 0 | 3.99 | 107.81 | -37.75 | 0.06 | -90.91 | -14.29 | 0.37 | 32.14 | -62.24 | 2.01 | 49.55 | -64.55 | 0.19 | -24.0 | -77.91 | 1.61 | 2.55 | 7950.0 | 1.06 | 10.42 | -36.14 | 0.16 | 0.0 | 433.33 | 4.23 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.83 | 6.74 | 43.92 | -0.83 | 6.74 | 43.92 | -0.03 | 0.0 | 0.0 | -0.86 | 6.52 | 43.05 | 0.00 | -1.5 | -97.75 |
| 24Q2 (19) | 1.74 | -51.26 | -61.07 | 0 | -100.0 | -100.0 | 0.37 | -22.92 | -11.9 | 0 | 0 | 0 | 1.92 | -71.34 | -66.32 | 0.66 | 1550.0 | 200.0 | 0.28 | -65.0 | -73.83 | 1.35 | -58.64 | -84.72 | 0.25 | -79.17 | -69.51 | 1.57 | 5133.33 | 5133.33 | 0.96 | -36.42 | -40.37 | 0.16 | -15.79 | 1500.0 | 4.23 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.89 | 42.58 | 42.95 | -0.89 | 42.58 | 42.95 | -0.03 | 0.0 | 0.0 | -0.92 | 41.77 | 42.14 | 0.01 | -97.79 | -97.71 |
| 24Q1 (18) | 3.57 | -5.8 | 22.26 | 0.3 | 15.38 | 50.0 | 0.48 | 6.67 | 54.84 | 0 | 0 | 0 | 6.7 | 16.32 | 85.6 | 0.04 | 136.36 | -20.0 | 0.8 | -15.79 | 8.11 | 3.26 | -26.38 | -66.69 | 1.2 | 21.21 | 103.39 | 0.03 | 50.0 | 200.0 | 1.51 | -7.36 | -17.03 | 0.19 | 375.0 | 1800.0 | 4.23 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.55 | 2.52 | 12.92 | -1.55 | 2.52 | 12.92 | -0.03 | 0.0 | 0.0 | -1.58 | 2.47 | 12.71 | 0.23 | -0.15 | 69.99 |
| 23Q4 (17) | 3.79 | -10.19 | 23.05 | 0.26 | -13.33 | 23.81 | 0.45 | 7.14 | 136.84 | 0 | 0 | 0 | 5.76 | -10.14 | 276.47 | -0.11 | -257.14 | 62.07 | 0.95 | -3.06 | 137.5 | 4.42 | -22.15 | -51.79 | 0.99 | 15.12 | 141.46 | 0.02 | 0.0 | 0 | 1.63 | -1.81 | -14.21 | 0.04 | 33.33 | 100.0 | 4.23 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.59 | -7.43 | 13.11 | -1.59 | -7.43 | 13.11 | -0.03 | 0.0 | 0.0 | -1.62 | -7.28 | 12.9 | 0.23 | 3.47 | 70.97 |
| 23Q3 (16) | 4.22 | -5.59 | 96.28 | 0.3 | -49.15 | 36.36 | 0.42 | 0.0 | 425.0 | 0 | 0 | 0 | 6.41 | 12.46 | 393.08 | 0.07 | -68.18 | 450.0 | 0.98 | -8.41 | 790.91 | 5.68 | -35.54 | 75.08 | 0.86 | 4.88 | 138.89 | 0.02 | -33.33 | 0 | 1.66 | 3.11 | -17.41 | 0.03 | 200.0 | 50.0 | 4.23 | 0.0 | 13.4 | 0 | 0 | 0 | 0 | 0 | 0 | -1.48 | 5.13 | 3.9 | -1.48 | 5.13 | 3.9 | -0.03 | 0.0 | 0.0 | -1.51 | 5.03 | 3.82 | 0.22 | 0.61 | 26.09 |
| 23Q2 (15) | 4.47 | 53.08 | 99.55 | 0.59 | 195.0 | 47.5 | 0.42 | 35.48 | 16.67 | 0 | 0 | 0 | 5.7 | 57.89 | 404.42 | 0.22 | 340.0 | 633.33 | 1.07 | 44.59 | 1088.89 | 8.81 | -9.84 | 127.2 | 0.82 | 38.98 | 164.52 | 0.03 | 200.0 | 0 | 1.61 | -11.54 | -4.73 | 0.01 | 0.0 | -66.67 | 4.23 | 0.0 | 13.4 | 0 | 0 | 0 | 0 | 0 | 0 | -1.56 | 12.36 | -1.96 | -1.56 | 12.36 | -1.96 | -0.03 | 0.0 | 0.0 | -1.59 | 12.15 | -1.92 | 0.22 | 63.55 | 267.18 |
| 23Q1 (14) | 2.92 | -5.19 | 41.75 | 0.2 | -4.76 | -41.18 | 0.31 | 63.16 | 14.81 | 0 | 0 | 0 | 3.61 | 135.95 | 802.5 | 0.05 | 117.24 | 123.81 | 0.74 | 85.0 | 1380.0 | 9.78 | 6.55 | 246.05 | 0.59 | 43.9 | 73.53 | 0.01 | 0 | 0 | 1.82 | -4.21 | 1.68 | 0.01 | -50.0 | -66.67 | 4.23 | 0.0 | 13.4 | 0 | 0 | 0 | 0 | 0 | 0 | -1.78 | 2.73 | 15.24 | -1.78 | 2.73 | 15.24 | -0.03 | 0.0 | 0.0 | -1.81 | 2.69 | 15.02 | 0.13 | 0.42 | 107.74 |
| 22Q4 (13) | 3.08 | 43.26 | 60.42 | 0.21 | -4.55 | 40.0 | 0.19 | 137.5 | 11.76 | 0 | 0 | 0 | 1.53 | 17.69 | 173.21 | -0.29 | -1350.0 | 6.45 | 0.4 | 263.64 | 566.67 | 9.17 | 182.74 | 202.75 | 0.41 | 13.89 | 17.14 | 0 | 0 | 0 | 1.9 | -5.47 | 0.53 | 0.02 | 0.0 | 0.0 | 4.23 | 13.4 | 13.4 | 0 | 0 | 0 | 0 | 0 | 0 | -1.83 | -18.83 | 3.17 | -1.83 | -18.83 | 3.17 | -0.03 | 0.0 | 0.0 | -1.86 | -18.47 | 3.12 | 0.13 | -23.69 | 125.67 |
| 22Q3 (12) | 2.15 | -4.02 | 119.39 | 0.22 | -45.0 | 175.0 | 0.08 | -77.78 | 33.33 | 0 | 0 | 0 | 1.3 | 15.04 | 465.22 | -0.02 | -166.67 | 88.89 | 0.11 | 22.22 | 57.14 | 3.24 | -16.36 | 18.67 | 0.36 | 16.13 | 5.88 | 0 | 0 | 0 | 2.01 | 18.93 | 13.56 | 0.02 | -33.33 | 0.0 | 3.73 | 0.0 | 23.1 | 0 | 0 | 0 | 0 | 0 | 0 | -1.54 | -0.65 | 3.14 | -1.54 | -0.65 | 3.14 | -0.03 | 0.0 | 0.0 | -1.57 | -0.64 | 3.09 | 0.18 | 192.96 | 164.04 |
| 22Q2 (11) | 2.24 | 8.74 | 94.78 | 0.4 | 17.65 | 300.0 | 0.36 | 33.33 | 33.33 | 0 | 0 | 0 | 1.13 | 182.5 | 94.83 | 0.03 | 114.29 | 133.33 | 0.09 | 80.0 | -50.0 | 3.88 | 37.33 | -20.91 | 0.31 | -8.82 | -20.51 | 0 | 0 | 0 | 1.69 | -5.59 | 18.18 | 0.03 | 0.0 | 0.0 | 3.73 | 0.0 | 23.1 | 0 | 0 | 0 | 0 | 0 | 0 | -1.53 | 27.14 | -8.51 | -1.53 | 27.14 | -8.51 | -0.03 | 0.0 | 0.0 | -1.56 | 26.76 | -8.33 | 0.06 | -7.47 | -19.48 |
| 22Q1 (10) | 2.06 | 7.29 | 232.26 | 0.34 | 126.67 | 142.86 | 0.27 | 58.82 | 42.11 | 0 | 0 | 0 | 0.4 | -28.57 | -34.43 | -0.21 | 32.26 | -40.0 | 0.05 | -16.67 | -79.17 | 2.82 | -6.78 | -56.92 | 0.34 | -2.86 | -2.86 | 0 | 0 | 0 | 1.79 | -5.29 | 17.76 | 0.03 | 50.0 | 50.0 | 3.73 | 0.0 | 23.1 | 0 | 0 | 0 | 0 | 0 | 0 | -2.1 | -11.11 | -59.09 | -2.1 | -11.11 | -59.09 | -0.03 | 0.0 | -50.0 | -2.13 | -10.94 | -58.96 | 0.06 | 9.09 | 1301.3 |
| 21Q4 (9) | 1.92 | 95.92 | 123.26 | 0.15 | 87.5 | 0.0 | 0.17 | 183.33 | 70.0 | 0 | 0 | 0 | 0.56 | 143.48 | -50.88 | -0.31 | -72.22 | -342.86 | 0.06 | -14.29 | -64.71 | 3.03 | 10.82 | -24.24 | 0.35 | 2.94 | 34.62 | 0 | 0 | 0 | 1.89 | 6.78 | 21.94 | 0.02 | 0.0 | -33.33 | 3.73 | 23.1 | 23.1 | 0 | 0 | 0 | 0 | 0 | 0 | -1.89 | -18.87 | -60.17 | -1.89 | -18.87 | -60.17 | -0.03 | 0.0 | -50.0 | -1.92 | -18.52 | -60.0 | 0.06 | -10.71 | 1290.48 |
| 21Q3 (8) | 0.98 | -14.78 | 84.91 | 0.08 | -20.0 | 0 | 0.06 | -77.78 | 50.0 | 0 | 0 | 0 | 0.23 | -60.34 | -82.84 | -0.18 | -100.0 | -28.57 | 0.07 | -61.11 | -63.16 | 2.73 | -44.25 | -18.26 | 0.34 | -12.82 | 6.25 | 0 | 0 | 0 | 1.77 | 23.78 | 30.15 | 0.02 | -33.33 | -60.0 | 3.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.59 | -12.77 | -43.24 | -1.59 | -12.77 | -43.24 | -0.03 | 0.0 | -50.0 | -1.62 | -12.5 | -43.36 | 0.07 | -10.67 | 1480.0 |
| 21Q2 (7) | 1.15 | 85.48 | 22.34 | 0.1 | -28.57 | 0 | 0.27 | 42.11 | -15.62 | 0 | 0 | 0 | 0.58 | -4.92 | 1.75 | -0.09 | 40.0 | 66.67 | 0.18 | -25.0 | 12.5 | 4.90 | -25.2 | 0 | 0.39 | 11.43 | 25.81 | 0 | 0 | -100.0 | 1.43 | -5.92 | 346.88 | 0.03 | 50.0 | -57.14 | 3.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.41 | -6.82 | -45.36 | -1.41 | -6.82 | -45.36 | -0.03 | -50.0 | -50.0 | -1.44 | -7.46 | -45.45 | 0.07 | 1480.6 | 0 |
| 21Q1 (6) | 0.62 | -27.91 | -22.5 | 0.14 | -6.67 | 0 | 0.19 | 90.0 | -40.62 | 0 | 0 | 0 | 0.61 | -46.49 | -49.17 | -0.15 | -114.29 | 48.28 | 0.24 | 41.18 | 166.67 | 6.56 | 63.93 | 0 | 0.35 | 34.62 | 20.69 | 0 | 0 | -100.0 | 1.52 | -1.94 | 280.0 | 0.02 | -33.33 | -77.78 | 3.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.32 | -11.86 | -85.92 | -1.32 | -11.86 | -85.92 | -0.02 | 0.0 | 0.0 | -1.34 | -11.67 | -83.56 | -0.01 | -8.11 | 0 |
| 20Q4 (5) | 0.86 | 62.26 | 152.94 | 0.15 | 0 | 0 | 0.1 | 150.0 | -68.75 | 0 | 0 | 0 | 1.14 | -14.93 | -55.64 | -0.07 | 50.0 | 56.25 | 0.17 | -10.53 | -41.38 | 4.00 | 19.58 | 0 | 0.26 | -18.75 | -21.21 | 0 | 0 | -100.0 | 1.55 | 13.97 | 222.92 | 0.03 | -40.0 | -75.0 | 3.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.18 | -6.31 | -180.95 | -1.18 | -6.31 | -180.95 | -0.02 | 0.0 | -100.0 | -1.2 | -6.19 | -179.07 | -0.01 | -3.5 | -239.5 |
| 20Q3 (4) | 0.53 | -43.62 | 0.0 | 0 | 0 | 0.0 | 0.04 | -87.5 | 0.0 | 0 | 0 | 0.0 | 1.34 | 135.09 | 0.0 | -0.14 | 48.15 | 0.0 | 0.19 | 18.75 | 0.0 | 3.35 | 0 | 0.0 | 0.32 | 3.23 | 0.0 | 0 | -100.0 | 0.0 | 1.36 | 325.0 | 0.0 | 0.05 | -28.57 | 0.0 | 3.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.11 | -14.43 | 0.0 | -1.11 | -14.43 | 0.0 | -0.02 | 0.0 | 0.0 | -1.13 | -14.14 | 0.0 | -0.00 | 0 | 0.0 |
