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) | 32.97 | 84.71 | 0 | 0 | 0 | 0 | 0 | 0 | 62.76 | 20.41 | 15.88 | 30.38 | 8.76 | 20.66 | 13.96 | 0.2 | 8.04 | -24.93 | 0.12 | 50.0 | 0 | 0 | 2.78 | -1.77 | 16.11 | 0.0 | 7.11 | 20.92 | 0 | 0 | 23.75 | 37.2 | 30.86 | 33.02 | 4.99 | 228.29 | 28.74 | 52.63 | 0.00 | 0 |
| 2022 (9) | 17.85 | -9.67 | 0 | 0 | 0 | 0 | 0 | 0 | 52.12 | -27.46 | 12.18 | -32.56 | 7.26 | -30.66 | 13.93 | -4.41 | 10.71 | -0.56 | 0.08 | -38.46 | 0 | 0 | 2.83 | 27.48 | 16.11 | 0.0 | 5.88 | 41.69 | 0 | 0 | 17.31 | -11.95 | 23.2 | -2.56 | 1.52 | -81.26 | 18.83 | -32.19 | 0.00 | 0 |
| 2021 (8) | 19.76 | -2.52 | 0 | 0 | 0 | 0 | 0 | 0 | 71.85 | 49.13 | 18.06 | 93.16 | 10.47 | 28.0 | 14.57 | -14.17 | 10.77 | 117.14 | 0.13 | 62.5 | 0 | 0 | 2.22 | -3.48 | 16.11 | 0.0 | 4.15 | 39.26 | 0 | 0 | 19.66 | 91.8 | 23.81 | 55.11 | 8.11 | 548.8 | 27.77 | 141.48 | 0.00 | 0 |
| 2020 (7) | 20.27 | -18.07 | 0 | 0 | 0 | 0 | 0 | 0 | 48.18 | 31.46 | 9.35 | 73.47 | 8.18 | 38.64 | 16.98 | 5.47 | 4.96 | 43.77 | 0.08 | 14.29 | 0 | 0 | 2.3 | -8.73 | 16.11 | 0.0 | 2.98 | 25.21 | 2.12 | -18.15 | 10.25 | 83.04 | 15.35 | 45.22 | 1.25 | 0 | 11.5 | 235.28 | 0.00 | 0 |
| 2019 (6) | 24.74 | 18.15 | 0 | 0 | 0 | 0 | 0 | 0 | 36.65 | 8.98 | 5.39 | 10.68 | 5.9 | 30.82 | 16.10 | 20.04 | 3.45 | -22.47 | 0.07 | -36.36 | 0 | 0 | 2.52 | -8.7 | 16.11 | -0.06 | 2.38 | 25.26 | 2.59 | 0 | 5.6 | -17.04 | 10.57 | 22.34 | -2.17 | 0 | 3.43 | -12.72 | 0.00 | 0 |
| 2018 (5) | 20.94 | -10.24 | 0 | 0 | 0 | 0 | 0 | 0 | 33.63 | 5.99 | 4.87 | 24.87 | 4.51 | -12.43 | 13.41 | -17.37 | 4.45 | 37.77 | 0.11 | -26.67 | 0 | 0 | 2.76 | -7.07 | 16.12 | -0.12 | 1.9 | 25.83 | 0 | 0 | 6.75 | 61.87 | 8.64 | 51.85 | -2.82 | 0 | 3.93 | 8.86 | 0.00 | -50.06 |
| 2017 (4) | 23.33 | 1.97 | 0 | 0 | 0 | 0 | 0 | 0 | 31.73 | 1.47 | 3.9 | 7.14 | 5.15 | 0.78 | 16.23 | -0.68 | 3.23 | 4.53 | 0.15 | 36.36 | 0 | 0 | 2.97 | -1.66 | 16.14 | 2.22 | 1.51 | 32.46 | 0.01 | 0.0 | 4.17 | -3.7 | 5.69 | 3.64 | -0.56 | 0 | 3.61 | -16.44 | 0.00 | -34.4 |
| 2016 (3) | 22.88 | -2.6 | 0 | 0 | 0 | 0 | 0 | 0 | 31.27 | 1.39 | 3.64 | 7.69 | 5.11 | -7.93 | 16.34 | -9.19 | 3.09 | -14.64 | 0.11 | 1000.0 | 0 | 0 | 3.02 | -7.65 | 15.79 | 0.0 | 1.14 | 42.5 | 0.01 | -92.31 | 4.33 | 6.13 | 5.49 | 9.36 | -0.01 | 0 | 4.32 | 11.63 | 0.00 | 0 |
| 2015 (2) | 23.49 | -5.78 | 0 | 0 | 0 | 0 | 0 | 0 | 30.84 | -10.37 | 3.38 | -8.15 | 5.55 | 2.78 | 18.00 | 14.68 | 3.62 | -10.4 | 0.01 | 0 | 0 | 0 | 3.27 | -7.89 | 15.79 | -0.06 | 0.8 | 81.82 | 0.13 | 0 | 4.08 | -5.34 | 5.02 | 5.91 | -0.21 | 0 | 3.87 | 6.61 | 0.00 | 0 |
| 2014 (1) | 24.93 | 10.8 | 0 | 0 | 0 | 0 | 0 | 0 | 34.41 | -3.37 | 3.68 | 66.52 | 5.4 | -22.64 | 15.69 | -19.94 | 4.04 | 1.0 | 0 | 0 | 0 | 0 | 3.55 | -5.84 | 15.8 | 2.73 | 0.44 | 100.0 | 0 | 0 | 4.31 | 62.03 | 4.74 | 60.68 | -0.68 | 0 | 3.63 | 26.92 | 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) | 31.02 | -24.1 | 7.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.63 | 15.21 | 3.85 | 4.96 | 22.47 | 4.86 | 12.61 | 20.9 | 1.61 | 19.57 | 19.61 | -5.8 | 7.16 | 4.68 | -7.61 | 0.11 | 0.0 | -21.43 | 0 | 0 | 0 | 2.86 | -0.69 | 2.14 | 16.6 | 3.04 | 3.04 | 8.76 | 0.0 | 23.21 | 0 | 0 | 0 | 24.06 | 25.9 | 20.54 | 32.83 | 17.8 | 21.28 | -2.68 | -176.14 | -155.03 | 21.38 | -5.52 | -13.89 | 0.00 | 0 | 0 |
| 24Q2 (19) | 40.87 | 6.85 | 14.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.17 | 6.94 | -5.49 | 4.05 | 2.53 | -7.32 | 10.43 | 20.72 | -0.38 | 16.37 | 22.5 | -17.76 | 6.84 | -3.53 | -16.59 | 0.11 | 10.0 | -35.29 | 0 | 0 | 0 | 2.88 | 4.73 | 2.13 | 16.11 | 0.0 | 0.0 | 8.76 | 23.21 | 23.21 | 0 | 0 | 0 | 19.11 | -33.3 | 24.5 | 27.87 | -22.06 | 24.09 | 3.52 | -6.63 | -13.94 | 22.63 | -30.2 | 16.41 | 0.00 | 0 | 0 |
| 24Q1 (18) | 38.25 | 16.01 | 77.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.12 | 4.28 | 14.46 | 3.95 | 17.56 | 15.5 | 8.64 | -1.37 | 8.27 | 13.36 | -4.28 | -17.6 | 7.09 | -11.82 | -25.45 | 0.1 | -16.67 | -47.37 | 0 | 0 | 0 | 2.75 | -1.08 | -3.17 | 16.11 | 0.0 | 0.0 | 7.11 | 0.0 | 20.92 | 0 | 0 | 0 | 28.65 | 20.63 | 37.34 | 35.76 | 15.88 | 33.73 | 3.77 | -24.45 | -2.58 | 32.42 | 12.8 | 31.1 | 0.00 | 0 | 0 |
| 23Q4 (17) | 32.97 | 14.52 | 84.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.5 | -19.18 | 26.53 | 3.36 | -28.96 | 62.32 | 8.76 | -29.41 | 20.66 | 13.96 | -32.83 | 0.2 | 8.04 | 3.74 | -24.93 | 0.12 | -14.29 | 50.0 | 0 | 0 | 0 | 2.78 | -0.71 | -1.77 | 16.11 | 0.0 | 0.0 | 7.11 | 0.0 | 20.92 | 0 | 0 | 0 | 23.75 | 18.99 | 37.2 | 30.86 | 14.0 | 33.02 | 4.99 | 2.46 | 228.29 | 28.74 | 15.75 | 52.63 | 0.00 | 0 | 0 |
| 23Q3 (16) | 28.79 | -19.58 | 84.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.94 | 4.85 | 65.65 | 4.73 | 8.24 | 52.09 | 12.41 | 18.53 | 83.04 | 20.78 | 4.42 | 77.06 | 7.75 | -5.49 | -34.15 | 0.14 | -17.65 | 40.0 | 0 | 0 | 0 | 2.8 | -0.71 | -1.41 | 16.11 | 0.0 | 0.0 | 7.11 | 0.0 | 20.92 | 0 | 0 | 0 | 19.96 | 30.03 | 31.23 | 27.07 | 20.53 | 28.35 | 4.87 | 19.07 | 302.48 | 24.83 | 27.73 | 51.22 | 0.00 | 0 | 0 |
| 23Q2 (15) | 35.8 | 66.05 | 87.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.11 | 29.52 | 24.71 | 4.37 | 27.78 | 48.14 | 10.47 | 31.2 | 32.87 | 19.90 | 22.75 | 72.11 | 8.2 | -13.77 | -38.99 | 0.17 | -10.53 | 54.55 | 0 | 0 | 0 | 2.82 | -0.7 | 25.89 | 16.11 | 0.0 | 0.0 | 7.11 | 20.92 | 20.92 | 0 | 0 | 0 | 15.35 | -26.41 | 26.86 | 22.46 | -16.01 | 24.92 | 4.09 | 5.68 | 45.55 | 19.44 | -21.39 | 30.38 | 0.00 | 0 | 0 |
| 23Q1 (14) | 21.56 | 20.78 | 3.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.21 | 15.27 | -18.0 | 3.42 | 65.22 | -15.56 | 7.98 | 9.92 | -17.31 | 16.21 | 16.39 | 22.21 | 9.51 | -11.2 | -21.6 | 0.19 | 137.5 | 72.73 | 0 | 0 | 0 | 2.84 | 0.35 | 27.93 | 16.11 | 0.0 | 0.0 | 5.88 | 0.0 | 41.69 | 0 | 0 | 0 | 20.86 | 20.51 | -11.98 | 26.74 | 15.26 | -3.99 | 3.87 | 154.61 | -24.56 | 24.73 | 31.33 | -14.22 | 0.00 | 0 | 0 |
| 22Q4 (13) | 17.85 | 14.57 | -9.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.46 | 5.82 | -33.02 | 2.07 | -33.44 | -49.39 | 7.26 | 7.08 | -30.66 | 13.93 | 18.69 | -4.41 | 10.71 | -9.01 | -0.56 | 0.08 | -20.0 | -38.46 | 0 | 0 | 0 | 2.83 | -0.35 | 27.48 | 16.11 | 0.0 | 0.0 | 5.88 | 0.0 | 41.69 | 0 | 0 | 0 | 17.31 | 13.81 | -11.95 | 23.2 | 10.0 | -2.56 | 1.52 | 25.62 | -81.26 | 18.83 | 14.68 | -32.19 | 0.00 | 0 | 0 |
| 22Q3 (12) | 15.58 | -18.51 | -12.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.83 | -21.06 | -48.94 | 3.11 | 5.42 | -44.17 | 6.78 | -13.96 | -47.36 | 11.74 | 1.5 | -37.75 | 11.77 | -12.43 | 46.94 | 0.1 | -9.09 | -28.57 | 0 | 0 | 0 | 2.84 | 26.79 | 30.88 | 16.11 | 0.0 | 0.0 | 5.88 | 0.0 | 41.69 | 0 | 0 | 0 | 15.21 | 25.7 | -6.69 | 21.09 | 17.3 | 3.13 | 1.21 | -56.94 | -74.26 | 16.42 | 10.13 | -21.81 | 0.00 | 0 | 0 |
| 22Q2 (11) | 19.12 | -8.56 | -19.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.72 | -14.84 | -25.07 | 2.95 | -27.16 | -36.56 | 7.88 | -18.34 | -32.88 | 11.56 | -12.84 | -39.23 | 13.44 | 10.8 | 103.02 | 0.11 | 0.0 | -15.38 | 0 | 0 | 0 | 2.24 | 0.9 | 2.28 | 16.11 | 0.0 | 0.0 | 5.88 | 41.69 | 97.32 | 0 | 0 | -100.0 | 12.1 | -48.95 | -35.12 | 17.98 | -35.44 | -24.26 | 2.81 | -45.22 | 1.44 | 14.91 | -48.28 | -30.39 | 0.00 | 0 | 0 |
| 22Q1 (10) | 20.91 | 5.82 | -7.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.11 | -5.84 | 5.85 | 4.05 | -0.98 | 8.0 | 9.65 | -7.83 | 2.77 | 13.27 | -8.96 | -22.37 | 12.13 | 12.63 | 126.73 | 0.11 | -15.38 | 0.0 | 0 | 0 | 0 | 2.22 | 0.0 | -0.45 | 16.11 | 0.0 | 0.0 | 4.15 | 0.0 | 39.26 | 0 | 0 | -100.0 | 23.7 | 20.55 | 69.29 | 27.85 | 16.97 | 45.89 | 5.13 | -36.74 | 102.77 | 28.83 | 3.82 | 74.41 | 0.00 | 0 | 0 |
| 21Q4 (9) | 19.76 | 10.82 | -2.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.11 | -19.33 | 25.99 | 4.09 | -26.57 | 68.31 | 10.47 | -18.71 | 28.0 | 14.57 | -22.7 | -14.19 | 10.77 | 34.46 | 117.14 | 0.13 | -7.14 | 62.5 | 0 | 0 | 0 | 2.22 | 2.3 | -3.48 | 16.11 | 0.0 | 0.0 | 4.15 | 0.0 | 39.26 | 0 | 0 | -100.0 | 19.66 | 20.61 | 91.8 | 23.81 | 16.43 | 55.11 | 8.11 | 72.55 | 548.8 | 27.77 | 32.24 | 141.48 | 0.00 | 0 | 0 |
| 21Q3 (8) | 17.83 | -24.8 | 10.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.21 | 15.84 | 45.37 | 5.57 | 19.78 | 68.28 | 12.88 | 9.71 | 56.5 | 18.85 | -0.92 | 1.71 | 8.01 | 21.0 | 82.46 | 0.14 | 7.69 | -86.92 | 0 | 0 | 0 | 2.17 | -0.91 | -8.05 | 16.11 | 0.0 | 0.0 | 4.15 | 39.26 | 39.26 | 0 | -100.0 | -100.0 | 16.3 | -12.6 | 110.05 | 20.45 | -13.86 | 59.14 | 4.7 | 69.68 | 589.58 | 21.0 | -1.96 | 208.82 | 0.00 | 0 | 0 |
| 21Q2 (7) | 23.71 | 4.36 | 18.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.31 | 20.3 | 58.39 | 4.65 | 24.0 | 97.87 | 11.74 | 25.03 | 66.05 | 19.03 | 11.35 | 0 | 6.62 | 23.74 | 58.75 | 0.13 | 18.18 | 116.67 | 0 | 0 | 0 | 2.19 | -1.79 | -10.25 | 16.11 | 0.0 | 0.0 | 2.98 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 18.65 | 33.21 | 338.82 | 23.74 | 24.36 | 154.18 | 2.77 | 9.49 | 236.45 | 21.42 | 29.58 | 864.86 | 0.00 | 0 | 0 |
| 21Q1 (6) | 22.72 | 12.09 | -10.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.22 | 12.08 | 80.33 | 3.75 | 54.32 | 197.62 | 9.39 | 14.79 | 106.83 | 17.09 | 0.63 | 0 | 5.35 | 7.86 | 35.44 | 0.11 | 37.5 | 57.14 | 0 | 0 | 0 | 2.23 | -3.04 | -8.61 | 16.11 | 0.0 | 0.0 | 2.98 | 0.0 | 25.21 | 2.12 | 0.0 | -18.15 | 14.0 | 36.59 | 104.08 | 19.09 | 24.36 | 61.37 | 2.53 | 102.4 | 191.67 | 16.53 | 43.74 | 303.17 | 0.00 | 0 | 0 |
| 20Q4 (5) | 20.27 | 25.36 | -18.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.58 | -6.92 | 38.43 | 2.43 | -26.59 | 80.0 | 8.18 | -0.61 | 38.64 | 16.98 | -8.39 | 0 | 4.96 | 12.98 | 43.77 | 0.08 | -92.52 | 14.29 | 0 | 0 | 0 | 2.3 | -2.54 | -8.73 | 16.11 | 0.0 | 0.0 | 2.98 | 0.0 | 25.21 | 2.12 | 0.0 | -18.15 | 10.25 | 32.09 | 83.04 | 15.35 | 19.46 | 45.22 | 1.25 | 230.21 | 157.6 | 11.5 | 69.12 | 235.28 | 0.00 | 0 | 0 |
| 20Q3 (4) | 16.17 | -19.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 14.59 | 26.21 | 0.0 | 3.31 | 40.85 | 0.0 | 8.23 | 16.41 | 0.0 | 18.54 | 0 | 0.0 | 4.39 | 5.28 | 0.0 | 1.07 | 1683.33 | 0.0 | 0 | 0 | 0.0 | 2.36 | -3.28 | 0.0 | 16.11 | 0.0 | 0.0 | 2.98 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 7.76 | 82.59 | 0.0 | 12.85 | 37.58 | 0.0 | -0.96 | 52.71 | 0.0 | 6.8 | 206.31 | 0.0 | 0.00 | 0 | 0.0 |
