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) | 14.86 | 8.07 | 88.34 | -20.84 | 1.08 | 0 | 0 | 0 | 325.74 | -18.61 | 4.56 | -36.22 | 84.55 | 11.22 | 25.96 | 36.65 | 93.93 | -15.35 | 0.35 | -2.78 | 0 | 0 | 0 | 0 | 23.27 | 6.5 | 9.42 | 10.3 | 0 | 0 | 9.0 | -18.55 | 18.42 | -6.02 | 2.69 | 4.26 | 11.69 | -14.23 | 0.00 | 0 |
| 2022 (9) | 13.75 | -14.86 | 111.6 | 16.27 | 0 | 0 | 0 | 0 | 400.23 | -4.81 | 7.15 | -18.56 | 76.02 | -20.71 | 18.99 | -16.7 | 110.96 | 28.19 | 0.36 | 0.0 | 4.56 | -21.11 | 0 | 0 | 21.85 | 2.2 | 8.54 | 11.34 | 0 | 0 | 11.05 | 3.56 | 19.6 | 6.93 | 2.58 | -9.15 | 13.63 | 0.89 | 0.00 | 0 |
| 2021 (8) | 16.15 | -3.64 | 95.98 | 10.73 | 0 | 0 | 0 | 0 | 420.45 | 22.22 | 8.78 | 86.02 | 95.87 | 2.35 | 22.80 | -16.26 | 86.56 | 35.72 | 0.36 | -2.7 | 5.78 | 0 | 0 | 0 | 21.38 | 0.0 | 7.67 | 6.82 | 0 | 0 | 10.67 | 65.68 | 18.33 | 34.58 | 2.84 | -17.2 | 13.51 | 36.88 | 0.00 | 0 |
| 2020 (7) | 16.76 | 39.78 | 86.68 | 57.26 | 0 | 0 | 0 | 0 | 344.01 | 27.44 | 4.72 | 104.33 | 93.67 | 30.97 | 27.23 | 2.77 | 63.78 | 52.4 | 0.37 | -2.63 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 7.18 | 3.31 | 0 | 0 | 6.44 | 65.13 | 13.62 | 25.53 | 3.43 | 58.06 | 9.87 | 62.6 | 0.00 | 0 |
| 2019 (6) | 11.99 | -12.1 | 55.12 | -25.32 | 0 | 0 | 0 | 0 | 269.93 | -13.15 | 2.31 | -43.24 | 71.52 | -12.02 | 26.50 | 1.3 | 41.85 | -27.99 | 0.38 | 0.0 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 6.95 | 6.27 | 0 | 0 | 3.9 | -30.85 | 10.85 | -10.92 | 2.17 | 382.22 | 6.07 | -0.33 | 0.00 | 0 |
| 2018 (5) | 13.64 | 21.68 | 73.81 | 37.5 | 0 | 0 | 0 | 0 | 310.8 | 12.71 | 4.07 | -5.79 | 81.29 | 28.5 | 26.16 | 14.01 | 58.12 | 4.42 | 0.38 | -52.5 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 6.54 | 7.04 | 0 | 0 | 5.64 | -7.69 | 12.18 | -0.41 | 0.45 | -90.17 | 6.09 | -43.03 | 0.00 | 0 |
| 2017 (4) | 11.21 | -3.94 | 53.68 | 30.74 | 0 | 0 | 0 | 0 | 275.76 | 23.84 | 4.32 | 47.44 | 63.26 | 17.98 | 22.94 | -4.74 | 55.66 | 34.7 | 0.8 | -1.23 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 6.11 | 4.98 | 0 | 0 | 6.11 | 27.56 | 12.23 | 15.27 | 4.58 | -13.09 | 10.69 | 6.26 | 0.01 | 0 |
| 2016 (3) | 11.67 | -1.77 | 41.06 | -13.32 | 0 | 0 | 0 | 0 | 222.67 | -5.82 | 2.93 | -13.31 | 53.62 | -5.98 | 24.08 | -0.17 | 41.32 | 4.93 | 0.81 | -1.22 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 5.82 | 6.2 | 0 | 0 | 4.79 | -8.94 | 10.61 | -1.21 | 5.27 | -32.95 | 10.06 | -23.32 | 0.00 | 0 |
| 2015 (2) | 11.88 | -16.28 | 47.37 | 13.0 | 0 | 0 | 0 | 0 | 236.44 | -15.35 | 3.38 | -7.4 | 57.03 | -2.43 | 24.12 | 15.26 | 39.38 | -9.1 | 0.82 | -1.2 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 5.48 | 7.03 | 0 | 0 | 5.26 | -5.05 | 10.74 | 0.75 | 7.86 | 19.09 | 13.12 | 8.07 | 0.00 | 0 |
| 2014 (1) | 14.19 | 32.12 | 41.92 | 10.9 | 8.87 | 0 | 0 | 0 | 279.31 | -7.29 | 3.65 | 58.7 | 58.45 | -12.16 | 20.93 | -5.25 | 43.32 | 16.64 | 0.83 | -1.19 | 0 | 0 | 0 | 0 | 21.38 | 0.09 | 5.12 | 4.7 | 0 | 0 | 5.54 | 28.84 | 10.66 | 16.0 | 6.6 | 124.49 | 12.14 | 67.68 | 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) | 17.77 | -3.63 | -3.06 | 87.56 | 0.42 | -10.93 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 95.74 | -0.57 | 5.09 | 1.01 | 1.0 | -48.21 | 96.84 | 2.45 | 5.82 | 26.86 | 1.14 | -3.35 | 78.59 | -9.96 | -17.03 | 0.5 | 42.86 | 38.89 | 0.35 | 0.0 | 0 | 0 | 0 | 0 | 23.72 | 1.11 | 3.94 | 9.96 | 0.0 | 5.73 | 0 | 0 | 0 | 7.71 | 15.07 | -11.68 | 17.67 | 6.06 | -2.64 | 3.9 | -25.0 | -2.01 | 11.61 | -2.44 | -8.65 | 0.00 | 0 | 0 |
| 24Q2 (19) | 18.44 | 28.68 | 35.09 | 87.19 | 13.19 | -1.0 | 0.63 | -18.18 | 0 | 0 | 0 | 0 | 96.29 | 12.42 | 22.24 | 1.0 | 25.0 | -13.79 | 94.52 | 13.31 | 25.41 | 26.56 | 7.73 | 14.4 | 87.28 | -5.78 | -5.77 | 0.35 | 0.0 | -2.78 | 0.35 | 0 | -86.0 | 0 | 0 | 0 | 23.46 | 0.26 | 3.53 | 9.96 | 5.73 | 5.73 | 0 | 0 | 0 | 6.7 | 18.79 | 3.4 | 16.66 | 10.62 | 4.78 | 5.2 | 20.37 | 26.21 | 11.9 | 19.48 | 12.26 | 0.00 | 0 | 0 |
| 24Q1 (18) | 14.33 | -3.57 | 18.23 | 77.03 | -12.8 | -14.9 | 0.77 | -28.7 | 0 | 0 | 0 | 0 | 85.65 | 3.43 | 17.23 | 0.8 | 158.06 | -29.82 | 83.42 | -1.34 | 16.54 | 24.66 | -5.01 | 21.56 | 92.63 | -1.38 | -13.54 | 0.35 | 0.0 | -2.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | 23.4 | 0.56 | 5.98 | 9.42 | 0.0 | 10.3 | 0 | 0 | 0 | 5.64 | -37.33 | 0.18 | 15.06 | -18.24 | 6.21 | 4.32 | 60.59 | 38.46 | 9.96 | -14.8 | 13.83 | 0.00 | 0 | 0 |
| 23Q4 (17) | 14.86 | -18.93 | 8.07 | 88.34 | -10.13 | -20.84 | 1.08 | -49.3 | 0 | 0 | 0 | 0 | 82.81 | -9.1 | -4.07 | 0.31 | -84.1 | -75.2 | 84.55 | -7.61 | 11.22 | 25.96 | -6.61 | 36.65 | 93.93 | -0.83 | -15.35 | 0.35 | -2.78 | -2.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | 23.27 | 1.97 | 6.5 | 9.42 | 0.0 | 10.3 | 0 | 0 | 0 | 9.0 | 3.09 | -18.55 | 18.42 | 1.49 | -6.02 | 2.69 | -32.41 | 4.26 | 11.69 | -8.03 | -14.23 | 0.00 | 0 | 0 |
| 23Q3 (16) | 18.33 | 34.29 | 31.49 | 98.3 | 11.62 | -18.79 | 2.13 | 0 | 0 | 0 | 0 | 0 | 91.1 | 15.65 | 5.37 | 1.95 | 68.1 | 37.32 | 91.51 | 21.41 | 5.85 | 27.79 | 19.7 | 34.07 | 94.72 | 2.27 | -20.27 | 0.36 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 22.82 | 0.71 | 4.49 | 9.42 | 0.0 | 10.3 | 0 | 0 | 0 | 8.73 | 34.72 | -10.74 | 18.15 | 14.15 | -0.93 | 3.98 | -3.4 | 13.39 | 12.71 | 19.91 | -4.36 | 0.00 | 0 | 0 |
| 23Q2 (15) | 13.65 | 12.62 | -2.85 | 88.07 | -2.71 | -22.81 | 0 | 0 | 0 | 0 | 0 | 0 | 78.77 | 7.82 | -26.42 | 1.16 | 1.75 | -45.28 | 75.37 | 5.29 | -29.59 | 23.22 | 14.47 | -4.68 | 92.62 | -13.55 | -13.91 | 0.36 | 0.0 | 0.0 | 2.5 | -37.19 | -47.26 | 0 | 0 | 0 | 22.66 | 2.63 | 4.09 | 9.42 | 10.3 | 10.3 | 0 | 0 | 0 | 6.48 | 15.1 | -22.4 | 15.9 | 12.13 | -5.92 | 4.12 | 32.05 | 93.43 | 10.6 | 21.14 | 1.15 | 0.00 | 0 | 0 |
| 23Q1 (14) | 12.12 | -11.85 | 5.39 | 90.52 | -18.89 | -16.83 | 0 | 0 | 0 | 0 | 0 | 0 | 73.06 | -15.36 | -39.31 | 1.14 | -8.8 | -51.69 | 71.58 | -5.84 | -40.25 | 20.28 | 6.79 | -26.15 | 107.14 | -3.44 | 27.96 | 0.36 | 0.0 | 0.0 | 3.98 | -12.72 | -24.05 | 0 | 0 | 0 | 22.08 | 1.05 | 2.32 | 8.54 | 0.0 | 11.34 | 0 | 0 | 0 | 5.63 | -49.05 | 1.62 | 14.18 | -27.65 | 7.42 | 3.12 | 20.93 | 0.32 | 8.75 | -35.8 | 1.16 | 0.00 | 0 | 0 |
| 22Q4 (13) | 13.75 | -1.36 | -14.86 | 111.6 | -7.8 | 16.27 | 0 | 0 | 0 | 0 | 0 | 0 | 86.32 | -0.16 | -16.29 | 1.25 | -11.97 | -31.32 | 76.02 | -12.06 | -20.71 | 18.99 | -8.37 | -16.7 | 110.96 | -6.6 | 28.19 | 0.36 | 0.0 | 0.0 | 4.56 | -0.22 | -21.11 | 0 | 0 | 0 | 21.85 | 0.05 | 2.2 | 8.54 | 0.0 | 11.34 | 0 | 0 | 0 | 11.05 | 12.99 | 3.56 | 19.6 | 6.99 | 6.93 | 2.58 | -26.5 | -9.15 | 13.63 | 2.56 | 0.89 | 0.00 | 0 | 0 |
| 22Q3 (12) | 13.94 | -0.78 | -6.63 | 121.04 | 6.08 | 41.65 | 0 | 0 | 0 | 0 | 0 | 0 | 86.46 | -19.24 | -20.63 | 1.42 | -33.02 | -44.75 | 86.45 | -19.24 | -13.18 | 20.73 | -14.89 | -12.74 | 118.8 | 10.43 | 76.63 | 0.36 | 0.0 | -2.7 | 4.57 | -3.59 | -20.66 | 0 | 0 | 0 | 21.84 | 0.32 | 2.15 | 8.54 | 0.0 | 11.34 | 0 | 0 | 0 | 9.78 | 17.13 | 9.52 | 18.32 | 8.4 | 10.36 | 3.51 | 64.79 | 27.64 | 13.29 | 26.81 | 13.78 | 0.00 | 0 | 0 |
| 22Q2 (11) | 14.05 | 22.17 | -1.33 | 114.1 | 4.83 | 52.99 | 0 | 0 | 0 | 0 | 0 | 0 | 107.06 | -11.06 | 3.22 | 2.12 | -10.17 | -13.82 | 107.05 | -10.64 | 14.84 | 24.36 | -11.31 | 9.24 | 107.58 | 28.48 | 66.17 | 0.36 | 0.0 | -2.7 | 4.74 | -9.54 | 0 | 0 | 0 | 0 | 21.77 | 0.88 | 1.82 | 8.54 | 11.34 | 18.94 | 0 | 0 | 0 | 8.35 | 50.72 | 22.08 | 16.9 | 28.03 | 20.46 | 2.13 | -31.51 | -16.47 | 10.48 | 21.16 | 11.61 | 0.00 | 0 | 0 |
| 22Q1 (10) | 11.5 | -28.79 | -13.01 | 108.84 | 13.4 | 37.13 | 0 | 0 | 0 | 0 | 0 | 0 | 120.38 | 16.74 | 15.0 | 2.36 | 29.67 | 22.28 | 119.79 | 24.95 | 27.33 | 27.47 | 20.45 | 12.83 | 83.73 | -3.27 | 50.62 | 0.36 | 0.0 | -2.7 | 5.24 | -9.34 | 0 | 0 | 0 | 0 | 21.58 | 0.94 | 0.94 | 7.67 | 0.0 | 6.82 | 0 | 0 | 0 | 5.54 | -48.08 | 27.06 | 13.2 | -27.99 | 14.38 | 3.11 | 9.51 | -8.53 | 8.65 | -35.97 | 11.47 | 0.00 | 0 | 0 |
| 21Q4 (9) | 16.15 | 8.17 | -3.64 | 95.98 | 12.32 | 10.73 | 0 | 0 | 0 | 0 | 0 | 0 | 103.12 | -5.33 | 1.31 | 1.82 | -29.18 | 36.84 | 95.87 | -3.72 | 2.35 | 22.80 | -4.02 | -16.26 | 86.56 | 28.69 | 35.72 | 0.36 | -2.7 | -2.7 | 5.78 | 0.35 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 0.0 | 7.67 | 0.0 | 6.82 | 0 | 0 | 0 | 10.67 | 19.48 | 65.68 | 18.33 | 10.42 | 34.58 | 2.84 | 3.27 | -17.2 | 13.51 | 15.67 | 36.88 | 0.00 | 0 | 0 |
| 21Q3 (8) | 14.93 | 4.85 | 5.81 | 85.45 | 14.57 | 11.18 | 0 | 0 | 0 | 0 | 0 | 0 | 108.93 | 5.02 | 0.95 | 2.57 | 4.47 | 73.65 | 99.57 | 6.81 | 12.08 | 23.76 | 6.55 | -16.77 | 67.26 | 3.89 | 51.38 | 0.37 | 0.0 | 0.0 | 5.76 | 0 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 0.0 | 7.67 | 6.82 | 6.82 | 0 | 0 | 0 | 8.93 | 30.56 | 73.4 | 16.6 | 18.32 | 34.63 | 2.75 | 7.84 | -31.25 | 11.68 | 24.39 | 27.65 | 0.00 | 0 | 0 |
| 21Q2 (7) | 14.24 | 7.72 | 11.25 | 74.58 | -6.04 | 37.88 | 0 | 0 | 0 | 0 | 0 | 0 | 103.72 | -0.92 | 43.84 | 2.46 | 27.46 | 76.98 | 93.22 | -0.91 | 38.49 | 22.30 | -8.41 | 0 | 64.74 | 16.46 | 22.15 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 0.0 | 7.18 | 0.0 | 0.0 | 0 | 0 | 0 | 6.84 | 56.88 | 88.95 | 14.03 | 21.58 | 29.79 | 2.55 | -25.0 | -61.01 | 9.39 | 21.01 | -7.58 | 0.00 | 0 | 0 |
| 21Q1 (6) | 13.22 | -21.12 | -7.75 | 79.37 | -8.43 | 36.94 | 0 | 0 | 0 | 0 | 0 | 0 | 104.68 | 2.84 | 68.24 | 1.93 | 45.11 | 278.43 | 94.08 | 0.44 | 37.16 | 24.34 | -10.6 | 0 | 55.59 | -12.84 | 28.06 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 0.0 | 7.18 | 0.0 | 3.31 | 0 | 0 | 0 | 4.36 | -32.3 | 81.67 | 11.54 | -15.27 | 23.42 | 3.4 | -0.87 | -33.07 | 7.76 | -21.38 | 3.74 | 0.00 | 0 | 0 |
| 20Q4 (5) | 16.76 | 18.78 | 39.78 | 86.68 | 12.78 | 57.26 | 0 | 0 | 0 | 0 | 0 | 0 | 101.79 | -5.66 | 47.5 | 1.33 | -10.14 | 786.67 | 93.67 | 5.44 | 30.97 | 27.23 | -4.61 | 0 | 63.78 | 43.55 | 52.4 | 0.37 | 0.0 | -2.63 | 0 | 0 | 0 | 0 | 0 | 0 | 21.38 | 0.0 | 0.0 | 7.18 | 0.0 | 3.31 | 0 | 0 | 0 | 6.44 | 25.05 | 65.13 | 13.62 | 10.46 | 25.53 | 3.43 | -14.25 | 58.06 | 9.87 | 7.87 | 62.6 | 0.00 | 0 | 0 |
| 20Q3 (4) | 14.11 | 10.23 | 0.0 | 76.86 | 42.1 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 107.9 | 49.63 | 0.0 | 1.48 | 6.47 | 0.0 | 88.84 | 31.99 | 0.0 | 28.54 | 0 | 0.0 | 44.43 | -16.17 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 21.38 | 0.0 | 0.0 | 7.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.15 | 42.27 | 0.0 | 12.33 | 14.06 | 0.0 | 4.0 | -38.84 | 0.0 | 9.15 | -9.94 | 0.0 | 0.00 | 0 | 0.0 |
