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) | 3.01 | -48.1 | 6.23 | -70.6 | 0.15 | 15.38 | 0 | 0 | 72.7 | -28.15 | -1.13 | 0 | 8.71 | -51.42 | 11.98 | -32.39 | 4.04 | -58.39 | 0.65 | 0 | 1.2 | -4.76 | 0.17 | 750.0 | 7.64 | 0.0 | 0.3 | 11.11 | 0 | 0 | -1.13 | 0 | -0.82 | 0 | -0.01 | 0 | -1.14 | 0 | 0.02 | 0 |
| 2022 (9) | 5.8 | 23.67 | 21.19 | 58.73 | 0.13 | 333.33 | 0 | 0 | 101.18 | 7.76 | 0.24 | -76.0 | 17.93 | 3.4 | 17.72 | -4.05 | 9.71 | 59.7 | 0 | 0 | 1.26 | 260.0 | 0.02 | -33.33 | 7.64 | 11.21 | 0.27 | 58.82 | 0.17 | 30.77 | 0.26 | -74.0 | 0.71 | -45.38 | 0 | 0 | 0.26 | -68.67 | 0.00 | 0 |
| 2021 (8) | 4.69 | -7.31 | 13.35 | 79.68 | 0.03 | 0.0 | 0 | 0 | 93.89 | -34.18 | 1.0 | 44.93 | 17.34 | 103.28 | 18.47 | 208.83 | 6.08 | 261.9 | 0 | 0 | 0.35 | -2.78 | 0.03 | 200.0 | 6.87 | 0.0 | 0.17 | 70.0 | 0.13 | 85.71 | 1.0 | 44.93 | 1.3 | 49.43 | -0.17 | 0 | 0.83 | 48.21 | 0.00 | 0 |
| 2020 (7) | 5.06 | -17.18 | 7.43 | -64.7 | 0.03 | 0 | 0 | 0 | 142.64 | -25.86 | 0.69 | 56.82 | 8.53 | -69.08 | 5.98 | -58.3 | 1.68 | -69.29 | 0 | 0 | 0.36 | 0 | 0.01 | -50.0 | 6.87 | -0.15 | 0.1 | 66.67 | 0.07 | 40.0 | 0.69 | 43.75 | 0.87 | 47.46 | -0.13 | 0 | 0.56 | 36.59 | 0.00 | 0 |
| 2019 (6) | 6.11 | 136.82 | 21.05 | 14.4 | 0 | 0 | 0 | 0 | 192.4 | 41.43 | 0.44 | 10.0 | 27.59 | -11.14 | 14.34 | -37.17 | 5.47 | -22.41 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 6.88 | -4.44 | 0.06 | 200.0 | 0.05 | 66.67 | 0.48 | 23.08 | 0.59 | 34.09 | -0.07 | 0 | 0.41 | 20.59 | 0.00 | 0 |
| 2018 (5) | 2.58 | 23.44 | 18.4 | 154.14 | 0 | 0 | 0 | 0 | 136.04 | 50.89 | 0.4 | 0 | 31.05 | 414.07 | 22.82 | 240.7 | 7.05 | 226.39 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 7.2 | -4.64 | 0.02 | -92.86 | 0.03 | 0.0 | 0.39 | 0 | 0.44 | 780.0 | -0.05 | 0 | 0.34 | 0 | 0.00 | 0 |
| 2017 (4) | 2.09 | -57.78 | 7.24 | -36.04 | 0 | 0 | 0 | 0 | 90.16 | -30.12 | -0.26 | 0 | 6.04 | -71.87 | 6.70 | -59.74 | 2.16 | -22.02 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 7.55 | 0.0 | 0.28 | 55.56 | 0.03 | 50.0 | -0.25 | 0 | 0.05 | -95.5 | -0.07 | 0 | -0.32 | 0 | 0.00 | 0 |
| 2016 (3) | 4.95 | 14.58 | 11.32 | -20.17 | 0 | 0 | 0 | 0 | 129.02 | 16.7 | 0.93 | 38.81 | 21.47 | 23.04 | 16.64 | 5.43 | 2.77 | -27.3 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 7.55 | 0.0 | 0.18 | 50.0 | 0.02 | -33.33 | 0.91 | 40.0 | 1.11 | 38.75 | -0.03 | 0 | 0.88 | 39.68 | -0.00 | 0 |
| 2015 (2) | 4.32 | -13.25 | 14.18 | 336.31 | 0 | 0 | 0 | 0 | 110.56 | -14.99 | 0.67 | -42.74 | 17.45 | -22.89 | 15.78 | -9.3 | 3.81 | -13.21 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 7.55 | 3.57 | 0.12 | 0 | 0.03 | 0 | 0.65 | -42.98 | 0.8 | -29.82 | -0.02 | 0 | 0.63 | -43.24 | 0.00 | 0 |
| 2014 (1) | 4.98 | -24.55 | 3.25 | -75.82 | 0 | 0 | 0 | 0 | 130.05 | 53.25 | 1.17 | 0 | 22.63 | -9.23 | 17.40 | -40.77 | 4.39 | 119.5 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 7.29 | 38.07 | 0 | 0 | 0 | 0 | 1.14 | 0 | 1.14 | 0 | -0.03 | 0 | 1.11 | 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) | 4.6 | 2.22 | 34.11 | 7.11 | 9.89 | -36.52 | 0.18 | 0.0 | 20.0 | 0 | 0 | 0 | 17.41 | 3.57 | 53.93 | -0.17 | -1600.0 | 55.26 | 10.68 | 0.95 | 69.79 | 18.48 | -9.71 | 144.35 | 3.33 | 24.25 | -36.21 | 0 | 0 | -100.0 | 1.27 | -3.05 | 3.25 | 0.17 | -5.56 | -5.56 | 7.64 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.31 | -106.67 | 66.67 | -0.31 | -121.43 | 50.79 | 0.05 | -44.44 | -37.5 | -0.26 | -333.33 | 69.41 | 0.01 | -29.29 | 0 |
| 24Q2 (19) | 4.5 | 3.21 | 10.57 | 6.47 | 50.82 | -63.61 | 0.18 | 0.0 | 38.46 | 0 | 0 | 0 | 16.81 | 51.17 | -36.42 | -0.01 | 92.31 | 95.45 | 10.58 | 63.02 | -36.95 | 20.46 | 93.39 | 20.22 | 2.68 | -13.55 | -60.99 | 0 | -100.0 | -100.0 | 1.31 | -3.68 | 10.08 | 0.18 | 12.5 | -5.26 | 7.64 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.15 | 88.1 | 73.21 | -0.14 | 85.26 | 44.0 | 0.09 | 50.0 | 800.0 | -0.06 | 95.0 | 89.09 | 0.02 | -19.82 | 0 |
| 24Q1 (18) | 4.36 | 44.85 | 15.96 | 4.29 | -31.14 | -81.16 | 0.18 | 20.0 | 38.46 | 0 | 0 | 0 | 11.12 | -10.75 | -50.56 | -0.13 | 31.58 | 60.61 | 6.49 | -25.49 | -64.59 | 10.58 | -11.67 | -46.97 | 3.1 | -23.27 | -72.2 | 0.64 | -1.54 | 18.52 | 1.36 | 13.33 | 10.57 | 0.16 | -5.88 | -20.0 | 7.64 | 0.0 | 0.0 | 0.3 | 0.0 | 11.11 | 0 | 0 | -100.0 | -1.26 | -11.5 | -1700.0 | -0.95 | -15.85 | -356.76 | 0.06 | 700.0 | 300.0 | -1.2 | -5.26 | -1100.0 | 0.02 | 0.66 | 0 |
| 23Q4 (17) | 3.01 | -12.24 | -48.1 | 6.23 | -44.38 | -70.6 | 0.15 | 0.0 | 15.38 | 0 | 0 | 0 | 12.46 | 10.17 | -45.68 | -0.19 | 50.0 | 51.28 | 8.71 | 38.47 | -51.42 | 11.98 | 58.44 | -32.39 | 4.04 | -22.61 | -58.39 | 0.65 | 20.37 | 0 | 1.2 | -2.44 | -4.76 | 0.17 | -5.56 | 750.0 | 7.64 | 0.0 | 0.0 | 0.3 | 0.0 | 11.11 | 0 | 0 | -100.0 | -1.13 | -21.51 | -534.62 | -0.82 | -30.16 | -215.49 | -0.01 | -112.5 | 0 | -1.14 | -34.12 | -538.46 | 0.02 | 0 | 0 |
| 23Q3 (16) | 3.43 | -15.72 | -11.37 | 11.2 | -37.01 | -33.09 | 0.15 | 15.38 | 15.38 | 0 | 0 | 0 | 11.31 | -57.22 | -57.66 | -0.38 | -72.73 | -371.43 | 6.29 | -62.51 | -71.86 | 7.56 | -55.57 | -65.39 | 5.22 | -24.02 | -34.99 | 0.54 | 0.0 | 0 | 1.23 | 3.36 | -4.65 | 0.18 | -5.26 | 500.0 | 7.64 | 0.0 | 0.0 | 0.3 | 0.0 | 11.11 | 0 | 0 | -100.0 | -0.93 | -66.07 | -247.62 | -0.63 | -152.0 | -158.33 | 0.08 | 700.0 | 33.33 | -0.85 | -54.55 | -223.19 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.07 | 8.24 | -43.39 | 17.78 | -21.91 | -5.53 | 0.13 | 0.0 | 30.0 | 0 | 0 | 0 | 26.44 | 17.56 | 34.08 | -0.22 | 33.33 | -269.23 | 16.78 | -8.46 | 13.3 | 17.02 | -14.7 | 10.54 | 6.87 | -38.39 | 19.27 | 0.54 | 0.0 | 0 | 1.19 | -3.25 | -9.85 | 0.19 | -5.0 | 375.0 | 7.64 | 0.0 | 0.0 | 0.3 | 11.11 | 11.11 | 0 | -100.0 | -100.0 | -0.56 | -700.0 | -214.29 | -0.25 | -167.57 | -126.88 | 0.01 | 133.33 | 116.67 | -0.55 | -450.0 | -227.91 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.76 | -35.17 | -44.46 | 22.77 | 7.46 | 5.66 | 0.13 | 0.0 | 116.67 | 0 | 0 | 0 | 22.49 | -1.96 | -29.3 | -0.33 | 15.38 | -191.67 | 18.33 | 2.23 | -24.0 | 19.95 | 12.6 | -18.64 | 11.15 | 14.83 | 45.94 | 0.54 | 0 | 0 | 1.23 | -2.38 | 284.38 | 0.2 | 900.0 | 300.0 | 7.64 | 0.0 | 11.21 | 0.27 | 0.0 | 58.82 | 0.17 | 0.0 | 30.77 | -0.07 | -126.92 | -105.15 | 0.37 | -47.89 | -77.71 | -0.03 | 0 | 75.0 | -0.1 | -138.46 | -108.06 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.8 | 49.87 | 23.67 | 21.19 | 26.58 | 58.73 | 0.13 | 0.0 | 333.33 | 0 | 0 | 0 | 22.94 | -14.11 | -4.62 | -0.39 | -378.57 | -176.47 | 17.93 | -19.78 | 3.4 | 17.72 | -18.9 | -4.06 | 9.71 | 20.92 | 59.7 | 0 | 0 | 0 | 1.26 | -2.33 | 260.0 | 0.02 | -33.33 | -33.33 | 7.64 | 0.0 | 11.21 | 0.27 | 0.0 | 58.82 | 0.17 | 0.0 | 30.77 | 0.26 | -58.73 | -74.0 | 0.71 | -34.26 | -45.38 | 0 | -100.0 | 100.0 | 0.26 | -62.32 | -68.67 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.87 | -46.18 | -5.84 | 16.74 | -11.05 | 69.78 | 0.13 | 30.0 | 0 | 0 | 0 | 0 | 26.71 | 35.45 | 29.66 | 0.14 | 7.69 | -17.65 | 22.35 | 50.91 | 65.31 | 21.85 | 41.9 | 34.85 | 8.03 | 39.41 | 145.57 | 0 | 0 | 0 | 1.29 | -2.27 | 239.47 | 0.03 | -25.0 | 0.0 | 7.64 | 0.0 | 11.21 | 0.27 | 0.0 | 58.82 | 0.17 | 0.0 | 30.77 | 0.63 | 28.57 | 28.57 | 1.08 | 16.13 | 36.71 | 0.06 | 200.0 | 137.5 | 0.69 | 60.47 | 109.09 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.19 | 6.2 | 10.28 | 18.82 | -12.67 | 68.34 | 0.1 | 66.67 | 25.0 | 0 | 0 | 0 | 19.72 | -38.01 | -9.91 | 0.13 | -63.89 | 44.44 | 14.81 | -38.6 | 16.25 | 15.40 | -37.21 | 22.74 | 5.76 | -24.61 | 116.54 | 0 | 0 | 0 | 1.32 | 312.5 | 325.81 | 0.04 | -20.0 | 33.33 | 7.64 | 11.21 | 11.21 | 0.27 | 58.82 | 170.0 | 0.17 | 30.77 | 142.86 | 0.49 | -63.97 | -51.49 | 0.93 | -43.98 | -21.85 | -0.06 | 50.0 | 62.5 | 0.43 | -65.32 | -49.41 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.77 | 44.35 | 73.59 | 21.55 | 61.42 | 34.18 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0 | 31.81 | 32.27 | 16.35 | 0.36 | -29.41 | 56.52 | 24.12 | 39.1 | 18.47 | 24.52 | 32.78 | 59.69 | 7.64 | 25.66 | 174.82 | 0 | 0 | 0 | 0.32 | -8.57 | -3.03 | 0.05 | 66.67 | 66.67 | 6.87 | 0.0 | 0.0 | 0.17 | 0.0 | 70.0 | 0.13 | 0.0 | 85.71 | 1.36 | 36.0 | 49.45 | 1.66 | 27.69 | 52.29 | -0.12 | 29.41 | 7.69 | 1.24 | 49.4 | 58.97 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.69 | 14.11 | -7.31 | 13.35 | 35.4 | 79.68 | 0.03 | 0 | 0.0 | 0 | 0 | 0 | 24.05 | 16.75 | 76.71 | 0.51 | 200.0 | 525.0 | 17.34 | 28.25 | 103.28 | 18.47 | 13.99 | 208.86 | 6.08 | 85.93 | 261.9 | 0 | 0 | 0 | 0.35 | -7.89 | -2.78 | 0.03 | 0.0 | 200.0 | 6.87 | 0.0 | 0.0 | 0.17 | 0.0 | 70.0 | 0.13 | 0.0 | 85.71 | 1.0 | 104.08 | 44.93 | 1.3 | 64.56 | 49.43 | -0.17 | -6.25 | -30.77 | 0.83 | 151.52 | 48.21 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.11 | -36.96 | 4.31 | 9.86 | -11.81 | -57.11 | 0 | -100.0 | 0 | 0 | 0 | 0 | 20.6 | -5.89 | -46.78 | 0.17 | 88.89 | -32.0 | 13.52 | 6.12 | -57.11 | 16.20 | 29.16 | -16.76 | 3.27 | 22.93 | 27.73 | 0 | 0 | 0 | 0.38 | 22.58 | 0 | 0.03 | 0.0 | 200.0 | 6.87 | 0.0 | 0.0 | 0.17 | 70.0 | 70.0 | 0.13 | 85.71 | 85.71 | 0.49 | -51.49 | -39.51 | 0.79 | -33.61 | -20.2 | -0.16 | 0.0 | -60.0 | 0.33 | -61.18 | -53.52 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.52 | 67.18 | 39.91 | 11.18 | -30.39 | -38.23 | 0.08 | 33.33 | 0 | 0 | 0 | 0 | 21.89 | -19.93 | -58.63 | 0.09 | -60.87 | -70.0 | 12.74 | -37.43 | -62.55 | 12.55 | -18.31 | 0 | 2.66 | -4.32 | -55.22 | 0 | 0 | 0 | 0.31 | -6.06 | 0 | 0.03 | 0.0 | 200.0 | 6.87 | 0.0 | -0.15 | 0.1 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.01 | 10.99 | 80.36 | 1.19 | 9.17 | 63.01 | -0.16 | -23.08 | -100.0 | 0.85 | 8.97 | 77.08 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.9 | -22.92 | 18.9 | 16.06 | 116.15 | -36.85 | 0.06 | 100.0 | 0 | 0 | 0 | 0 | 27.34 | 100.88 | -26.92 | 0.23 | 291.67 | -11.54 | 20.36 | 138.69 | -33.16 | 15.36 | 156.82 | 0 | 2.78 | 65.48 | -75.24 | 0 | 0 | 0 | 0.33 | -8.33 | 0 | 0.03 | 200.0 | 50.0 | 6.87 | 0.0 | -0.15 | 0.1 | 0.0 | 66.67 | 0.07 | 0.0 | 40.0 | 0.91 | 31.88 | 22.97 | 1.09 | 25.29 | 28.24 | -0.13 | 0.0 | -116.67 | 0.78 | 39.29 | 14.71 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.06 | 28.43 | -17.18 | 7.43 | -67.68 | -64.7 | 0.03 | 0 | 0 | 0 | 0 | 0 | 13.61 | -64.84 | -58.63 | -0.12 | -148.0 | -71.43 | 8.53 | -72.94 | -69.08 | 5.98 | -69.28 | 0 | 1.68 | -34.38 | -69.29 | 0 | 0 | 0 | 0.36 | 0 | 0 | 0.01 | 0.0 | -50.0 | 6.87 | 0.0 | -0.15 | 0.1 | 0.0 | 66.67 | 0.07 | 0.0 | 40.0 | 0.69 | -14.81 | 43.75 | 0.87 | -12.12 | 47.46 | -0.13 | -30.0 | -85.71 | 0.56 | -21.13 | 36.59 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.94 | -15.45 | 0.0 | 22.99 | 27.02 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 38.71 | -26.84 | 0.0 | 0.25 | -16.67 | 0.0 | 31.52 | -7.35 | 0.0 | 19.47 | 0 | 0.0 | 2.56 | -56.9 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 6.87 | -0.15 | 0.0 | 0.1 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.81 | 44.64 | 0.0 | 0.99 | 35.62 | 0.0 | -0.1 | -25.0 | 0.0 | 0.71 | 47.92 | 0.0 | 0.00 | 0 | 0.0 |
