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) | 2.43 | 35.75 | 1.02 | 264.29 | 0.14 | -56.25 | 0 | 0 | 0.43 | -48.19 | -0.32 | 0 | 0.02 | -94.29 | 4.65 | -88.97 | 0.17 | 0 | 0.31 | -11.43 | 1.67 | 221.15 | 0 | 0 | 3.21 | 0.0 | 0.05 | 0 | 0 | 0 | 0.12 | -75.0 | 0.16 | -66.67 | -0.04 | 0 | 0.08 | -86.89 | 0.07 | 1.19 |
| 2022 (9) | 1.79 | -38.49 | 0.28 | -71.43 | 0.32 | -58.97 | 0 | 0 | 0.83 | 176.67 | 0.27 | 0 | 0.35 | 1650.0 | 42.17 | 532.53 | 0 | 0 | 0.35 | -84.44 | 0.52 | -71.11 | 0 | 0 | 3.21 | 18.45 | 0 | 0 | 0 | 0 | 0.48 | 0 | 0.48 | 0 | 0.13 | -23.53 | 0.61 | 0 | 0.06 | -38.17 |
| 2021 (8) | 2.91 | 293.24 | 0.98 | -27.41 | 0.78 | 212.0 | 0 | 0 | 0.3 | -47.37 | -0.65 | 0 | 0.02 | -50.0 | 6.67 | -5.0 | 0.01 | -50.0 | 2.25 | -1.32 | 1.8 | 2.27 | 0 | 0 | 2.71 | 58.48 | 0 | 0 | 0 | 0 | -0.71 | 0 | -0.71 | 0 | 0.17 | 0 | -0.54 | 0 | 0.10 | -42.55 |
| 2020 (7) | 0.74 | 1.37 | 1.35 | 3275.0 | 0.25 | 56.25 | 0 | 0 | 0.57 | -58.09 | -0.06 | 0 | 0.04 | -42.86 | 7.02 | 36.34 | 0.02 | 0 | 2.28 | 1528.57 | 1.76 | 38.58 | 0 | 0 | 1.71 | -30.77 | 0 | 0 | 0 | 0 | -0.06 | 0 | -0.06 | 0 | -0.03 | 0 | -0.09 | 0 | 0.18 | 196.03 |
| 2019 (6) | 0.73 | -20.65 | 0.04 | -20.0 | 0.16 | -5.88 | 0 | 0 | 1.36 | 38.78 | -0.79 | 0 | 0.07 | 75.0 | 5.15 | 26.1 | 0 | 0 | 0.14 | -12.5 | 1.27 | -6.62 | 0 | 0 | 2.47 | -46.88 | 0 | 0 | 0 | 0 | -0.76 | 0 | -0.76 | 0 | -0.04 | 0 | -0.8 | 0 | 0.06 | -30.49 |
| 2018 (5) | 0.92 | -8.91 | 0.05 | 400.0 | 0.17 | 41.67 | 0 | 0 | 0.98 | 34.25 | -0.25 | 0 | 0.04 | -50.0 | 4.08 | -62.76 | 0.01 | -83.33 | 0.16 | -5.88 | 1.36 | -8.11 | 0 | 0 | 4.65 | 0.0 | 0 | 0 | 0 | 0 | -2.17 | 0 | -2.17 | 0 | -0.01 | 0 | -2.18 | 0 | 0.09 | -7.06 |
| 2017 (4) | 1.01 | -44.51 | 0.01 | 0 | 0.12 | 9.09 | 0 | 0 | 0.73 | -65.89 | -0.32 | 0 | 0.08 | 14.29 | 10.96 | 235.03 | 0.06 | -71.43 | 0.17 | -10.53 | 1.48 | -3.9 | 0 | 0 | 4.65 | 0.0 | 0 | 0 | 0 | 0 | -1.91 | 0 | -1.91 | 0 | -0.13 | 0 | -2.04 | 0 | 0.09 | 633.11 |
| 2016 (3) | 1.82 | 114.12 | 0 | 0 | 0.11 | 10.0 | 0 | 0 | 2.14 | 421.95 | 0 | 0 | 0.07 | 75.0 | 3.27 | -66.47 | 0.21 | -86.62 | 0.19 | -13.64 | 1.54 | -6.67 | 0 | 0 | 4.65 | 0.0 | 0 | 0 | 0 | 0 | -1.57 | 0 | -1.57 | 0 | -0.1 | 0 | -1.67 | 0 | 0.01 | 0 |
| 2015 (2) | 0.85 | -31.45 | 0.01 | 0.0 | 0.1 | 233.33 | 0 | 0 | 0.41 | -47.44 | -0.31 | 0 | 0.04 | -42.86 | 9.76 | 8.71 | 1.57 | 118.06 | 0.22 | -58.49 | 1.65 | -5.71 | 0 | 0 | 4.65 | -0.43 | 0 | 0 | 0 | 0 | -1.56 | 0 | -1.56 | 0 | -0.08 | 0 | -1.64 | 0 | 0.00 | 0 |
| 2014 (1) | 1.24 | 4.2 | 0.01 | 0 | 0.03 | 0 | 0 | 0 | 0.78 | -48.34 | -0.65 | 0 | 0.07 | -63.16 | 8.97 | -28.68 | 0.72 | 2300.0 | 0.53 | -1.85 | 1.75 | 0 | 0 | 0 | 4.67 | 95.4 | 0 | 0 | 0 | 0 | -1.26 | 0 | -1.26 | 0 | 0 | 0 | -1.26 | 0 | 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) | 1.57 | 36.52 | -44.33 | 2.24 | 9.8 | 489.47 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 0.51 | 563.64 | 492.31 | 0.03 | 0.0 | 0.0 | 7.32 | 0.0 | 58.54 | 0.18 | 0.0 | 0 | 0.28 | -3.45 | -12.5 | 2.69 | 68.12 | 58.24 | 0 | 0 | 0 | 3.21 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0 | 0.38 | 416.67 | 52.0 | 0.47 | 1666.67 | 62.07 | -0.04 | 0.0 | 60.0 | 0.34 | 312.5 | 126.67 | 0.00 | -11.28 | -96.53 |
| 24Q2 (19) | 1.15 | -33.53 | -23.33 | 2.04 | 25.93 | 0 | 0.14 | 0.0 | 180.0 | 0 | 0 | 0 | 0.11 | 22.22 | -15.38 | -0.11 | -37.5 | -37.5 | 0.03 | 0.0 | -25.0 | 7.32 | 4.88 | 28.05 | 0.18 | 5.88 | 0 | 0.29 | 0.0 | -9.38 | 1.6 | -1.84 | 226.53 | 0 | 0 | 0 | 3.21 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0 | 0 | -0.12 | -500.0 | -131.58 | -0.03 | -137.5 | -107.14 | -0.04 | -33.33 | 63.64 | -0.16 | 0 | -159.26 | 0.00 | -96.1 | -96.12 |
| 24Q1 (18) | 1.73 | -28.81 | 10.19 | 1.62 | 58.82 | 0 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | 0.09 | -10.0 | 0.0 | -0.08 | 38.46 | -500.0 | 0.03 | 50.0 | -83.33 | 6.98 | 50.0 | -68.22 | 0.17 | 0.0 | 0 | 0.29 | -6.45 | -14.71 | 1.63 | -2.4 | 226.0 | 0 | 0 | 0 | 3.21 | 0.0 | 0.0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 0.03 | -75.0 | -94.0 | 0.08 | -50.0 | -84.0 | -0.03 | 25.0 | -115.0 | 0 | -100.0 | -100.0 | 0.06 | -1.68 | 4.35 |
| 23Q4 (17) | 2.43 | -13.83 | 35.75 | 1.02 | 168.42 | 264.29 | 0.14 | 0.0 | -56.25 | 0 | 0 | 0 | 0.1 | -9.09 | -68.75 | -0.13 | 0.0 | -156.52 | 0.02 | -33.33 | -94.29 | 4.65 | 0.78 | -88.97 | 0.17 | 0 | 0 | 0.31 | -3.12 | -11.43 | 1.67 | -1.76 | 221.15 | 0 | 0 | 0 | 3.21 | 0.0 | 0.0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 0.12 | -52.0 | -75.0 | 0.16 | -44.83 | -66.67 | -0.04 | 60.0 | -130.77 | 0.08 | -46.67 | -86.89 | 0.07 | 2.02 | 1.19 |
| 23Q3 (16) | 2.82 | 88.0 | 13.25 | 0.38 | 0 | -61.22 | 0.14 | 180.0 | -77.05 | 0 | 0 | 0 | 0.11 | -15.38 | -31.25 | -0.13 | -62.5 | -225.0 | 0.03 | -25.0 | -57.14 | 4.62 | -19.23 | -62.42 | 0 | 0 | 0 | 0.32 | 0.0 | -87.15 | 1.7 | 246.94 | 29.77 | 0 | 0 | 0 | 3.21 | 0.0 | 0.0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 0.25 | -34.21 | 0.0 | 0.29 | -30.95 | 16.0 | -0.1 | 9.09 | -400.0 | 0.15 | -44.44 | -34.78 | 0.06 | -0.78 | -17.67 |
| 23Q2 (15) | 1.5 | -4.46 | -40.94 | 0 | 0 | -100.0 | 0.05 | -58.33 | -94.12 | 0 | 0 | 0 | 0.13 | 44.44 | -48.0 | -0.08 | -500.0 | -172.73 | 0.04 | -77.78 | -82.61 | 5.71 | -73.97 | -87.58 | 0 | 0 | -100.0 | 0.32 | -5.88 | -87.25 | 0.49 | -2.0 | -66.21 | 0 | 0 | 0 | 3.21 | 0.0 | 0.0 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0.38 | -24.0 | 35.71 | 0.42 | -16.0 | 50.0 | -0.11 | -155.0 | -266.67 | 0.27 | -61.43 | 8.0 | 0.06 | 4.86 | -16.49 |
| 23Q1 (14) | 1.57 | -12.29 | -36.44 | 0 | -100.0 | -100.0 | 0.12 | -62.5 | -87.1 | 0 | 0 | 0 | 0.09 | -71.88 | -10.0 | 0.02 | -91.3 | 150.0 | 0.18 | -48.57 | 1700.0 | 21.95 | -47.94 | 602.44 | 0 | 0 | 0 | 0.34 | -2.86 | -85.15 | 0.5 | -3.85 | -67.95 | 0 | 0 | 0 | 3.21 | 0.0 | 18.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0.5 | 4.17 | 167.57 | 0.5 | 4.17 | 167.57 | 0.2 | 53.85 | 11.11 | 0.7 | 14.75 | 225.0 | 0.06 | -4.66 | -39.93 |
| 22Q4 (13) | 1.79 | -28.11 | -38.49 | 0.28 | -71.43 | -71.43 | 0.32 | -47.54 | -58.97 | 0 | 0 | 0 | 0.32 | 100.0 | 433.33 | 0.23 | 675.0 | 355.56 | 0.35 | 400.0 | 1650.0 | 42.17 | 243.37 | 532.53 | 0 | 0 | -100.0 | 0.35 | -85.94 | -84.44 | 0.52 | -60.31 | -71.11 | 0 | 0 | 0 | 3.21 | 0.0 | 18.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0.48 | 92.0 | 167.61 | 0.48 | 92.0 | 167.61 | 0.13 | 750.0 | -23.53 | 0.61 | 165.22 | 212.96 | 0.06 | -17.0 | -38.17 |
| 22Q3 (12) | 2.49 | -1.97 | -22.43 | 0.98 | 0.0 | -4.85 | 0.61 | -28.24 | -32.97 | 0 | 0 | 0 | 0.16 | -36.0 | 77.78 | -0.04 | -136.36 | 89.47 | 0.07 | -69.57 | 16.67 | 12.28 | -73.3 | -28.36 | 0 | -100.0 | -100.0 | 2.49 | -0.8 | 10.18 | 1.31 | -9.66 | -25.99 | 0 | 0 | 0 | 3.21 | 0.0 | 18.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0.25 | -10.71 | 140.98 | 0.25 | -10.71 | 140.98 | -0.02 | 33.33 | 50.0 | 0.23 | -8.0 | 135.38 | 0.08 | 0.65 | -28.02 |
| 22Q2 (11) | 2.54 | 2.83 | 103.2 | 0.98 | 0.0 | -26.87 | 0.85 | -8.6 | 77.08 | 0 | 0 | 0 | 0.25 | 150.0 | 257.14 | 0.11 | 375.0 | 200.0 | 0.23 | 2200.0 | 1050.0 | 46.00 | 1372.0 | 912.0 | 0.01 | 0 | 0 | 2.51 | 9.61 | 10.57 | 1.45 | -7.05 | -38.03 | 0 | 0 | 0 | 3.21 | 18.45 | 87.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | 137.84 | 216.67 | 0.28 | 137.84 | 216.67 | -0.03 | -116.67 | 25.0 | 0.25 | 144.64 | 189.29 | 0.08 | -24.57 | -59.5 |
| 22Q1 (10) | 2.47 | -15.12 | 357.41 | 0.98 | 0.0 | -27.41 | 0.93 | 19.23 | 342.86 | 0 | 0 | 0 | 0.1 | 66.67 | 25.0 | -0.04 | 55.56 | 42.86 | 0.01 | -50.0 | -66.67 | 3.12 | -53.12 | -42.71 | 0 | -100.0 | -100.0 | 2.29 | 1.78 | 0.44 | 1.56 | -13.33 | -9.3 | 0 | 0 | 0 | 2.71 | 0.0 | 58.48 | 0 | 0 | 0 | 0 | 0 | 0 | -0.74 | -4.23 | -469.23 | -0.74 | -4.23 | -469.23 | 0.18 | 5.88 | 550.0 | -0.56 | -3.7 | -229.41 | 0.10 | -1.88 | -44.35 |
| 21Q4 (9) | 2.91 | -9.35 | 293.24 | 0.98 | -4.85 | -27.41 | 0.78 | -14.29 | 212.0 | 0 | 0 | 0 | 0.06 | -33.33 | -45.45 | -0.09 | 76.32 | 18.18 | 0.02 | -66.67 | -50.0 | 6.67 | -61.11 | -6.67 | 0.01 | 0.0 | -50.0 | 2.25 | -0.44 | -1.32 | 1.8 | 1.69 | 2.27 | 0 | 0 | 0 | 2.71 | 0.0 | 58.48 | 0 | 0 | 0 | 0 | 0 | 0 | -0.71 | -16.39 | -1083.33 | -0.71 | -16.39 | -1083.33 | 0.17 | 525.0 | 666.67 | -0.54 | 16.92 | -500.0 | 0.10 | -3.37 | -42.55 |
| 21Q3 (8) | 3.21 | 156.8 | 197.22 | 1.03 | -23.13 | -23.7 | 0.91 | 89.58 | 0.0 | 0 | 0 | 0 | 0.09 | 28.57 | -50.0 | -0.38 | -245.45 | -1800.0 | 0.06 | 200.0 | 20.0 | 17.14 | 277.14 | 174.29 | 0.01 | 0 | 0.0 | 2.26 | -0.44 | -1.31 | 1.77 | -24.36 | -32.44 | 0 | 0 | 0 | 2.71 | 58.48 | 58.48 | 0 | 0 | 0 | 0 | 0 | 0 | -0.61 | -154.17 | -1625.0 | -0.61 | -154.17 | -1625.0 | -0.04 | 0.0 | 0.0 | -0.65 | -132.14 | 0 | 0.11 | -43.37 | -42.73 |
| 21Q2 (7) | 1.25 | 131.48 | 12.61 | 1.34 | -0.74 | -1.47 | 0.48 | 128.57 | 23.08 | 0 | 0 | 0 | 0.07 | -12.5 | -61.11 | -0.11 | -57.14 | -210.0 | 0.02 | -33.33 | -77.78 | 4.55 | -16.67 | 0 | 0 | -100.0 | 0 | 2.27 | -0.44 | -0.87 | 2.34 | 36.05 | -13.97 | 0 | 0 | 0 | 1.71 | 0.0 | -30.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.24 | -84.62 | 65.71 | -0.24 | -84.62 | 65.71 | -0.04 | 0.0 | 0.0 | -0.28 | -64.71 | 62.16 | 0.19 | 3.66 | 13.97 |
| 21Q1 (6) | 0.54 | -27.03 | -40.66 | 1.35 | 0.0 | 255.26 | 0.21 | -16.0 | -63.16 | 0 | 0 | 0 | 0.08 | -27.27 | -11.11 | -0.07 | 36.36 | -133.33 | 0.03 | -25.0 | -50.0 | 5.45 | -23.64 | 0 | 0.01 | -50.0 | 0 | 2.28 | 0.0 | -0.87 | 1.72 | -2.27 | -37.68 | 0 | 0 | 0 | 1.71 | 0.0 | -30.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.13 | -116.67 | 83.75 | -0.13 | -116.67 | 83.75 | -0.04 | -33.33 | 0.0 | -0.17 | -88.89 | 79.76 | 0.18 | 1.29 | 7.79 |
| 20Q4 (5) | 0.74 | -31.48 | 1.37 | 1.35 | 0.0 | 3275.0 | 0.25 | -72.53 | 56.25 | 0 | 0 | 0 | 0.11 | -38.89 | -68.57 | -0.11 | -450.0 | -83.33 | 0.04 | -20.0 | -42.86 | 7.14 | 14.29 | 0 | 0.02 | 100.0 | 0 | 2.28 | -0.44 | 1528.57 | 1.76 | -32.82 | 38.58 | 0 | 0 | 0 | 1.71 | 0.0 | -30.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.06 | -250.0 | 92.11 | -0.06 | -250.0 | 92.11 | -0.03 | 25.0 | 25.0 | -0.09 | 0 | 88.75 | 0.18 | -3.67 | 196.03 |
| 20Q3 (4) | 1.08 | -2.7 | 0.0 | 1.35 | -0.74 | 0.0 | 0.91 | 133.33 | 0.0 | 0 | 0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.02 | -120.0 | 0.0 | 0.05 | -44.44 | 0.0 | 6.25 | 0 | 0.0 | 0.01 | 0 | 0.0 | 2.29 | 0.0 | 0.0 | 2.62 | -3.68 | 0.0 | 0 | 0 | 0.0 | 1.71 | -30.77 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 105.71 | 0.0 | 0.04 | 105.71 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.19 | 12.68 | 0.0 |
