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) | 20.77 | -29.71 | 0.22 | -96.51 | 16.32 | 190.39 | 0 | 0 | 140.52 | -3.08 | 27.46 | -22.56 | 31.06 | 4.16 | 22.10 | 7.47 | 0 | 0 | 2.03 | -13.25 | 89.81 | 5.09 | 5.73 | -2.72 | 49.02 | 0.0 | 24.01 | 17.41 | 0 | 0 | 91.01 | 13.62 | 115.03 | 12.54 | 1.13 | -8.87 | 92.14 | 13.28 | 0.00 | 0 |
| 2022 (9) | 29.55 | 33.89 | 6.31 | -4.39 | 5.62 | 8.08 | 0 | 0 | 144.99 | 21.57 | 35.46 | 37.44 | 29.82 | 19.71 | 20.57 | -1.53 | 0 | 0 | 2.34 | -6.77 | 85.46 | 27.12 | 5.89 | 3.7 | 49.02 | 0.0 | 20.45 | 14.31 | 1.67 | 173.77 | 80.1 | 29.59 | 102.21 | 27.27 | 1.24 | 0 | 81.34 | 35.25 | 0.00 | 0 |
| 2021 (8) | 22.07 | 23.5 | 6.6 | -0.45 | 5.2 | -28.47 | 0 | 0 | 119.26 | 23.27 | 25.8 | 44.78 | 24.91 | 14.16 | 20.89 | -7.39 | 0 | 0 | 2.51 | 9.61 | 67.23 | 40.3 | 5.68 | -6.12 | 49.02 | -0.02 | 17.89 | 10.98 | 0.61 | 144.0 | 61.81 | 28.32 | 80.31 | 24.43 | -1.67 | 0 | 60.14 | 26.8 | 0.00 | 0 |
| 2020 (7) | 17.87 | 38.74 | 6.63 | -17.02 | 7.27 | -12.09 | 0 | 0 | 96.75 | 20.19 | 17.82 | 60.54 | 21.82 | 30.04 | 22.55 | 8.2 | 0 | 0 | 2.29 | -14.55 | 47.92 | 62.55 | 6.05 | -0.17 | 49.03 | 0.0 | 16.12 | 7.32 | 0.25 | 0 | 48.17 | 26.3 | 64.54 | 21.41 | -0.74 | 0 | 47.43 | 26.68 | 0.00 | 0 |
| 2019 (6) | 12.88 | -30.15 | 7.99 | 94.4 | 8.27 | -53.14 | 0 | 0 | 80.5 | -4.67 | 11.1 | -28.34 | 16.78 | -4.66 | 20.84 | 0.01 | 0 | 0 | 2.68 | 16.02 | 29.48 | 13.47 | 6.06 | -3.81 | 49.03 | 0.0 | 15.02 | 11.51 | 0 | 0 | 38.14 | 4.41 | 53.16 | 6.32 | -0.7 | 0 | 37.44 | 4.14 | 0.00 | 0 |
| 2018 (5) | 18.44 | -42.89 | 4.11 | 37.0 | 17.65 | 41.88 | 0 | 0 | 84.44 | 7.43 | 15.49 | 21.3 | 17.6 | 5.07 | 20.84 | -2.19 | 0 | 0 | 2.31 | -21.43 | 25.98 | -13.63 | 6.3 | 1.94 | 49.03 | 0.06 | 13.47 | 10.5 | 0 | 0 | 36.53 | 19.89 | 50.0 | 17.21 | -0.58 | 0 | 35.95 | 22.53 | 0.00 | 0 |
| 2017 (4) | 32.29 | 8.68 | 3.0 | -53.56 | 12.44 | 31.5 | 0 | 0 | 78.6 | 25.56 | 12.77 | 43.0 | 16.75 | 7.99 | 21.31 | -13.99 | 0 | 0 | 2.94 | -13.53 | 30.08 | 24.61 | 6.18 | -5.21 | 49.0 | 0.91 | 12.19 | 7.88 | 0 | 0 | 30.47 | 10.68 | 42.66 | 9.86 | -1.13 | 0 | 29.34 | 5.35 | 0.00 | 0 |
| 2016 (3) | 29.71 | 26.53 | 6.46 | 717.72 | 9.46 | 2.27 | 0 | 0 | 62.6 | 5.65 | 8.93 | -9.52 | 15.51 | 57.78 | 24.78 | 49.34 | 0 | 0 | 3.4 | 0 | 24.14 | 23.99 | 6.52 | 2228.57 | 48.56 | 0.98 | 11.3 | 9.6 | 0 | 0 | 27.53 | 4.08 | 38.83 | 5.63 | 0.32 | -49.21 | 27.85 | 2.84 | 0.07 | 0 |
| 2015 (2) | 23.48 | 19.61 | 0.79 | 507.69 | 9.25 | 4.05 | 0 | 0 | 59.25 | 1.56 | 9.87 | -18.23 | 9.83 | -14.82 | 16.59 | -16.13 | 0 | 0 | 0 | 0 | 19.47 | -29.56 | 0.28 | -30.0 | 48.09 | 0.99 | 10.31 | 13.3 | 0 | 0 | 26.45 | 2.01 | 36.76 | 4.91 | 0.63 | -13.7 | 27.08 | 1.58 | 0.00 | 0 |
| 2014 (1) | 19.63 | -34.15 | 0.13 | -98.22 | 8.89 | 1.02 | 0 | 0 | 58.34 | 16.66 | 12.07 | 43.35 | 11.54 | 11.93 | 19.78 | -4.05 | 0 | 0 | 0 | 0 | 27.64 | 36.56 | 0.4 | -23.08 | 47.62 | 2.08 | 9.1 | 10.17 | 0 | 0 | 25.93 | 27.36 | 35.04 | 22.43 | 0.73 | -39.17 | 26.66 | 23.65 | 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) | 17.18 | 10.06 | -22.89 | 0.23 | 4.55 | 4.55 | 25.47 | 13.4 | 71.98 | 0 | 0 | 0 | 33.69 | 1.87 | -10.42 | 5.62 | 2.0 | -33.96 | 28.97 | -5.26 | -10.56 | 21.48 | -2.51 | -4.91 | 0 | 0 | 0 | 2.12 | 0.95 | 2.91 | 85.13 | 18.04 | -11.61 | 6.21 | 2.31 | 5.25 | 49.02 | 0.0 | 0.0 | 26.77 | 0.0 | 11.5 | 0 | 0 | 0 | 92.61 | 6.46 | 9.0 | 119.38 | 4.94 | 9.55 | 3.15 | 38.16 | 77.97 | 95.76 | 7.27 | 10.41 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.61 | -40.96 | -28.16 | 0.22 | 0.0 | -94.54 | 22.46 | 27.32 | 92.96 | 0 | 0 | 0 | 33.07 | 1.19 | -2.82 | 5.51 | 0.73 | -18.61 | 30.58 | 8.17 | 7.49 | 22.03 | 8.92 | 12.71 | 0 | 0 | 0 | 2.1 | 0.48 | -4.11 | 72.12 | -13.42 | -15.79 | 6.07 | 4.84 | 1.0 | 49.02 | 0.0 | 0.0 | 26.77 | 11.5 | 11.5 | 0 | 0 | 0 | 86.99 | -9.84 | 13.8 | 113.76 | -5.59 | 13.24 | 2.28 | 18.75 | 145.16 | 89.27 | -9.28 | 15.38 | 0.00 | 0 | 0 |
| 24Q1 (18) | 26.44 | 27.3 | -0.08 | 0.22 | 0.0 | -95.79 | 17.64 | 8.09 | 122.45 | 0 | 0 | 0 | 32.68 | -7.76 | -2.3 | 5.47 | -8.83 | -11.49 | 28.27 | -8.98 | 4.86 | 20.23 | -8.48 | 10.58 | 0 | 0 | 0 | 2.09 | 2.96 | -5.43 | 83.3 | -7.25 | 3.22 | 5.79 | 1.05 | -2.03 | 49.02 | 0.0 | 0.0 | 24.01 | 0.0 | 17.41 | 0 | 0 | -100.0 | 96.48 | 6.01 | 11.82 | 120.5 | 4.76 | 11.16 | 1.92 | 69.91 | 58.68 | 98.4 | 6.79 | 12.47 | 0.00 | 0 | 0 |
| 23Q4 (17) | 20.77 | -6.78 | -29.71 | 0.22 | 0.0 | -96.51 | 16.32 | 10.2 | 190.39 | 0 | 0 | 0 | 35.43 | -5.8 | -7.49 | 6.0 | -29.49 | -31.58 | 31.06 | -4.11 | 4.16 | 22.10 | -2.15 | 7.46 | 0 | 0 | 0 | 2.03 | -1.46 | -13.25 | 89.81 | -6.75 | 5.09 | 5.73 | -2.88 | -2.72 | 49.02 | 0.0 | 0.0 | 24.01 | 0.0 | 17.41 | 0 | 0 | -100.0 | 91.01 | 7.12 | 13.62 | 115.03 | 5.56 | 12.54 | 1.13 | -36.16 | -8.87 | 92.14 | 6.24 | 13.28 | 0.00 | 0 | 0 |
| 23Q3 (16) | 22.28 | 2.53 | -5.99 | 0.22 | -94.54 | -97.72 | 14.81 | 27.23 | 333.04 | 0 | 0 | 0 | 37.61 | 10.52 | -5.38 | 8.51 | 25.7 | -24.62 | 32.39 | 13.85 | -3.63 | 22.59 | 15.55 | -7.13 | 0 | 0 | 0 | 2.06 | -5.94 | -13.08 | 96.31 | 12.46 | 11.92 | 5.9 | -1.83 | -1.5 | 49.02 | 0.0 | 0.0 | 24.01 | 0.0 | 17.41 | 0 | 0 | -100.0 | 84.96 | 11.15 | 19.39 | 108.97 | 8.47 | 16.83 | 1.77 | 90.32 | 321.43 | 86.73 | 12.1 | 21.17 | 0.00 | 0 | 0 |
| 23Q2 (15) | 21.73 | -17.88 | 10.92 | 4.03 | -22.94 | -53.03 | 11.64 | 46.78 | 302.77 | 0 | 0 | 0 | 34.03 | 1.73 | -5.16 | 6.77 | 9.55 | -24.1 | 28.45 | 5.53 | 2.52 | 19.55 | 6.87 | -7.55 | 0 | 0 | 0 | 2.19 | -0.9 | -11.34 | 85.64 | 6.12 | 24.93 | 6.01 | 1.69 | 0.67 | 49.02 | 0.0 | 0.0 | 24.01 | 17.41 | 17.41 | 0 | -100.0 | -100.0 | 76.44 | -11.4 | 27.68 | 100.46 | -7.32 | 22.53 | 0.93 | -23.14 | 232.86 | 77.37 | -11.57 | 30.76 | 0.00 | 0 | 0 |
| 23Q1 (14) | 26.46 | -10.46 | 28.26 | 5.23 | -17.12 | -37.96 | 7.93 | 41.1 | 268.84 | 0 | 0 | 0 | 33.45 | -12.66 | 7.73 | 6.18 | -29.53 | -4.63 | 26.96 | -9.59 | 7.32 | 18.29 | -11.06 | -9.64 | 0 | 0 | 0 | 2.21 | -5.56 | -11.6 | 80.7 | -5.57 | 16.74 | 5.91 | 0.34 | 2.78 | 49.02 | 0.0 | 0.0 | 20.45 | 0.0 | 14.31 | 1.67 | 0.0 | 173.77 | 86.28 | 7.72 | 26.34 | 108.4 | 6.06 | 24.9 | 1.21 | -2.42 | 259.21 | 87.49 | 7.56 | 29.56 | 0.00 | 0 | 0 |
| 22Q4 (13) | 29.55 | 24.68 | 33.89 | 6.31 | -34.61 | -4.39 | 5.62 | 64.33 | 8.08 | 0 | 0 | 0 | 38.3 | -3.65 | 21.59 | 8.77 | -22.32 | 28.22 | 29.82 | -11.28 | 19.71 | 20.57 | -15.44 | -1.53 | 0 | 0 | 0 | 2.34 | -1.27 | -6.77 | 85.46 | -0.69 | 27.12 | 5.89 | -1.67 | 3.7 | 49.02 | 0.0 | 0.0 | 20.45 | 0.0 | 14.31 | 1.67 | 0.0 | 173.77 | 80.1 | 12.56 | 29.59 | 102.21 | 9.59 | 27.27 | 1.24 | 195.24 | 174.25 | 81.34 | 13.64 | 35.25 | 0.00 | 0 | 0 |
| 22Q3 (12) | 23.7 | 20.98 | 56.02 | 9.65 | 12.47 | -4.17 | 3.42 | 18.34 | -24.0 | 0 | 0 | 0 | 39.75 | 10.79 | 21.19 | 11.29 | 26.57 | 45.68 | 33.61 | 21.12 | 32.22 | 24.32 | 15.03 | 10.74 | 0 | 0 | 0 | 2.37 | -4.05 | -1.66 | 86.05 | 25.53 | 49.68 | 5.99 | 0.34 | 3.1 | 49.02 | 0.0 | 0.0 | 20.45 | 0.0 | 14.31 | 1.67 | 0.0 | 173.77 | 71.16 | 18.86 | 28.98 | 93.27 | 13.76 | 26.61 | 0.42 | 160.0 | 124.85 | 71.58 | 20.97 | 33.84 | 0.00 | 0 | 0 |
| 22Q2 (11) | 19.59 | -5.04 | -13.09 | 8.58 | 1.78 | -38.71 | 2.89 | 34.42 | -61.87 | 0 | 0 | 0 | 35.88 | 15.56 | 24.89 | 8.92 | 37.65 | 40.03 | 27.75 | 10.47 | 22.9 | 21.15 | 4.45 | 1.3 | 0 | 0 | 0 | 2.47 | -1.2 | 1.65 | 68.55 | -0.84 | 27.96 | 5.97 | 3.83 | 0.0 | 49.02 | 0.0 | 0.0 | 20.45 | 14.31 | 26.86 | 1.67 | 173.77 | 568.0 | 59.87 | -12.33 | 0.86 | 81.99 | -5.53 | 8.27 | -0.7 | 7.89 | 51.72 | 59.17 | -12.38 | 2.18 | 0.00 | 0 | 0 |
| 22Q1 (10) | 20.63 | -6.52 | 20.57 | 8.43 | 27.73 | -26.31 | 2.15 | -58.65 | -69.89 | 0 | 0 | 0 | 31.05 | -1.43 | 18.38 | 6.48 | -5.26 | 33.88 | 25.12 | 0.84 | 16.08 | 20.25 | -3.07 | -4.4 | 0 | 0 | 0 | 2.5 | -0.4 | 5.49 | 69.13 | 2.83 | 59.32 | 5.75 | 1.23 | -5.89 | 49.02 | 0.0 | 0.0 | 17.89 | 0.0 | 10.98 | 0.61 | 0.0 | 144.0 | 68.29 | 10.48 | 28.9 | 86.79 | 8.07 | 25.13 | -0.76 | 54.49 | 27.62 | 67.53 | 12.29 | 30.04 | 0.00 | 0 | 0 |
| 21Q4 (9) | 22.07 | 45.29 | 23.5 | 6.6 | -34.46 | -0.45 | 5.2 | 15.56 | -28.47 | 0 | 0 | 0 | 31.5 | -3.96 | 12.62 | 6.84 | -11.74 | 24.59 | 24.91 | -2.01 | 14.16 | 20.89 | -4.91 | -7.39 | 0 | 0 | 0 | 2.51 | 4.15 | 9.61 | 67.23 | 16.94 | 40.3 | 5.68 | -2.24 | -6.12 | 49.02 | 0.0 | -0.02 | 17.89 | 0.0 | 10.98 | 0.61 | 0.0 | 144.0 | 61.81 | 12.04 | 28.32 | 80.31 | 9.01 | 24.43 | -1.67 | 1.18 | -125.68 | 60.14 | 12.45 | 26.8 | 0.00 | 0 | 0 |
| 21Q3 (8) | 15.19 | -32.61 | -3.49 | 10.07 | -28.07 | -1.47 | 4.5 | -40.63 | -37.59 | 0 | 0 | 0 | 32.8 | 14.17 | 29.95 | 7.75 | 21.66 | 69.96 | 25.42 | 12.58 | 23.34 | 21.96 | 5.22 | -3.87 | 0 | 0 | 0 | 2.41 | -0.82 | 2.99 | 57.49 | 7.32 | 16.12 | 5.81 | -2.68 | -6.74 | 49.02 | 0.0 | -0.02 | 17.89 | 10.98 | 10.98 | 0.61 | 144.0 | 144.0 | 55.17 | -7.06 | 29.05 | 73.67 | -2.72 | 24.61 | -1.69 | -16.55 | -33.07 | 53.48 | -7.65 | 28.93 | 0.00 | 0 | 0 |
| 21Q2 (7) | 22.54 | 31.74 | 41.94 | 14.0 | 22.38 | 19.97 | 7.58 | 6.16 | 0.8 | 0 | 0 | 0 | 28.73 | 9.53 | 26.29 | 6.37 | 31.61 | 39.39 | 22.58 | 4.34 | 22.32 | 20.87 | -1.42 | 0 | 0 | 0 | 0 | 2.43 | 2.53 | -0.82 | 53.57 | 23.46 | 53.28 | 5.97 | -2.29 | -5.54 | 49.02 | 0.0 | -0.02 | 16.12 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 59.36 | 12.04 | 55.43 | 75.73 | 9.18 | 38.8 | -1.45 | -38.1 | 1.36 | 57.91 | 11.52 | 57.71 | 0.00 | 0 | 0 |
| 21Q1 (6) | 17.11 | -4.25 | 16.47 | 11.44 | 72.55 | -7.37 | 7.14 | -1.79 | -9.51 | 0 | 0 | 0 | 26.23 | -6.22 | 26.17 | 4.84 | -11.84 | 50.78 | 21.64 | -0.82 | 14.86 | 21.18 | -6.1 | 0 | 0 | 0 | 0 | 2.37 | 3.49 | -8.14 | 43.39 | -9.45 | 65.99 | 6.11 | 0.99 | 1.66 | 49.02 | -0.02 | -0.02 | 16.12 | 0.0 | 7.32 | 0.25 | 0.0 | 0 | 52.98 | 9.99 | 28.13 | 69.36 | 7.47 | 23.04 | -1.05 | -41.89 | 25.0 | 51.93 | 9.49 | 29.99 | 0.00 | 0 | 0 |
| 20Q4 (5) | 17.87 | 13.53 | 38.74 | 6.63 | -35.13 | -17.02 | 7.27 | 0.83 | -12.09 | 0 | 0 | 0 | 27.97 | 10.82 | 30.58 | 5.49 | 20.39 | 73.19 | 21.82 | 5.87 | 30.04 | 22.55 | -1.3 | 0 | 0 | 0 | 0 | 2.29 | -2.14 | -14.55 | 47.92 | -3.21 | 62.55 | 6.05 | -2.89 | -0.17 | 49.03 | 0.0 | 0.0 | 16.12 | 0.0 | 7.32 | 0.25 | 0.0 | 0 | 48.17 | 12.68 | 26.3 | 64.54 | 9.17 | 21.41 | -0.74 | 41.73 | -5.71 | 47.43 | 14.34 | 26.68 | 0.00 | 0 | 0 |
| 20Q3 (4) | 15.74 | -0.88 | 0.0 | 10.22 | -12.43 | 0.0 | 7.21 | -4.12 | 0.0 | 0 | 0 | 0.0 | 25.24 | 10.95 | 0.0 | 4.56 | -0.22 | 0.0 | 20.61 | 11.65 | 0.0 | 22.85 | 0 | 0.0 | 0 | 0 | 0.0 | 2.34 | -4.49 | 0.0 | 49.51 | 41.66 | 0.0 | 6.23 | -1.42 | 0.0 | 49.03 | 0.0 | 0.0 | 16.12 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 42.75 | 11.94 | 0.0 | 59.12 | 8.36 | 0.0 | -1.27 | 13.61 | 0.0 | 41.48 | 12.96 | 0.0 | 0.00 | 0 | 0.0 |
