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) | 7.11 | 15.8 | 10.9 | -1.09 | 5.89 | 19.96 | 0 | 0 | 39.96 | 9.12 | 4.01 | -5.42 | 14.72 | 25.81 | 36.84 | 15.3 | 9.22 | -20.99 | 0 | 0 | 11.59 | 18.39 | 6.43 | -9.31 | 14.25 | 0.0 | 1.15 | 59.72 | 0.22 | -50.0 | 6.64 | 56.24 | 8.01 | 47.79 | -0.63 | 0 | 6.01 | 66.94 | 0.00 | -30.9 |
| 2022 (9) | 6.14 | 17.62 | 11.02 | 16.74 | 4.91 | 632.84 | 0 | 0 | 36.62 | 0.33 | 4.24 | 10500.0 | 11.7 | -22.82 | 31.95 | -23.08 | 11.67 | 60.08 | 0 | 0 | 9.79 | -0.31 | 7.09 | -9.45 | 14.25 | 8.37 | 0.72 | 0.0 | 0.44 | 10.0 | 4.25 | 10525.0 | 5.42 | 367.24 | -0.65 | 0 | 3.6 | 0 | 0.00 | -83.08 |
| 2021 (8) | 5.22 | 4.61 | 9.44 | 115.03 | 0.67 | -10.67 | 0 | 0 | 36.5 | 14.28 | 0.04 | 0 | 15.16 | 22.16 | 41.53 | 6.9 | 7.29 | 27.45 | 0 | 0 | 9.82 | 214.74 | 7.83 | 1857.5 | 13.15 | 17.94 | 0.72 | 0.0 | 0.4 | 5.26 | 0.04 | 0 | 1.16 | 0 | -0.5 | 0 | -0.46 | 0 | 0.01 | -61.58 |
| 2020 (7) | 4.99 | 14.71 | 4.39 | 54.04 | 0.75 | -5.06 | 0 | 0 | 31.94 | 42.65 | -9.93 | 0 | 12.41 | 49.88 | 38.85 | 5.07 | 5.72 | -0.35 | 0 | 0 | 3.12 | 239.13 | 0.4 | -55.56 | 11.15 | 0.0 | 0.72 | 0.0 | 0.38 | 80.95 | -7.43 | 0 | -6.32 | 0 | -0.4 | 0 | -7.83 | 0 | 0.02 | 16.98 |
| 2019 (6) | 4.35 | -56.8 | 2.85 | 112.69 | 0.79 | 16.18 | 0 | 0 | 22.39 | 5.32 | -0.17 | 0 | 8.28 | -2.93 | 36.98 | -7.83 | 5.74 | 80.5 | 0 | 0 | 0.92 | 80.39 | 0.9 | 30.43 | 11.15 | 1.92 | 0.72 | 46.94 | 0.21 | -4.55 | 2.68 | -29.84 | 3.61 | -20.31 | -0.38 | 0 | 2.3 | -36.29 | 0.02 | -10.77 |
| 2018 (5) | 10.07 | 80.79 | 1.34 | -58.51 | 0.68 | -32.0 | 0 | 0 | 21.26 | 21.83 | 2.35 | 74.07 | 8.53 | 83.84 | 40.12 | 50.89 | 3.18 | 31.4 | 0 | 0 | 0.51 | -48.48 | 0.69 | 1280.0 | 10.94 | 17.13 | 0.49 | 40.0 | 0.22 | 1000.0 | 3.82 | 72.85 | 4.53 | 75.58 | -0.21 | 0 | 3.61 | 81.41 | 0.02 | 0 |
| 2017 (4) | 5.57 | -4.95 | 3.23 | 65.64 | 1.0 | -0.99 | 0 | 0 | 17.45 | 19.03 | 1.35 | 42.11 | 4.64 | 7.91 | 26.59 | -9.35 | 2.42 | 15.79 | 0 | 0 | 0.99 | -32.19 | 0.05 | -16.67 | 9.34 | 0.0 | 0.35 | 34.62 | 0.02 | 0 | 2.21 | 75.4 | 2.58 | 69.74 | -0.22 | 0 | 1.99 | 60.48 | 0.00 | 0 |
| 2016 (3) | 5.86 | -7.57 | 1.95 | 8.33 | 1.01 | -3.81 | 0 | 0 | 14.66 | 17.09 | 0.95 | 0 | 4.3 | 64.75 | 29.33 | 40.7 | 2.09 | 33.12 | 0.05 | 0 | 1.46 | -15.61 | 0.06 | -14.29 | 9.34 | 0.0 | 0.26 | 0.0 | 0 | 0 | 1.26 | 306.45 | 1.52 | 166.67 | -0.02 | 0 | 1.24 | 235.14 | 0.00 | 0 |
| 2015 (2) | 6.34 | 11.03 | 1.8 | -22.75 | 1.05 | -10.26 | 0 | 0 | 12.52 | -15.29 | -1.03 | 0 | 2.61 | 3.98 | 20.85 | 22.75 | 1.57 | -37.45 | 0 | 0 | 1.73 | -12.18 | 0.07 | 133.33 | 9.34 | 5.42 | 0.26 | 73.33 | 0 | 0 | 0.31 | -86.34 | 0.57 | -77.56 | 0.06 | 500.0 | 0.37 | -83.77 | 0.00 | 0 |
| 2014 (1) | 5.71 | 867.8 | 2.33 | -10.38 | 1.17 | 13.59 | 0 | 0 | 14.78 | 16.38 | 1.04 | 19.54 | 2.51 | -47.27 | 16.98 | -54.69 | 2.51 | -9.06 | 0 | 0 | 1.97 | -12.05 | 0.03 | -25.0 | 8.86 | 13.01 | 0.15 | 150.0 | 0.12 | 0.0 | 2.27 | 71.97 | 2.54 | 69.33 | 0.01 | 0 | 2.28 | 91.6 | 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) | 11.75 | 10.23 | 81.05 | 10.79 | -25.48 | -6.98 | 6.49 | -1.37 | 8.71 | 0 | 0 | 0 | 12.24 | 16.68 | 10.77 | 0.55 | -35.29 | -72.91 | 16.26 | 6.62 | 3.24 | 38.21 | 3.64 | -7.73 | 9.07 | -5.32 | 8.1 | 0 | 0 | 0 | 24.8 | 82.76 | 111.42 | 6.04 | -2.58 | -8.48 | 14.25 | 0.0 | 0.0 | 1.55 | 0.0 | 34.78 | 0.33 | 0.0 | 50.0 | 7.49 | 7.77 | 30.49 | 9.38 | 6.23 | 31.93 | -0.17 | 34.62 | 60.47 | 7.32 | 9.42 | 37.85 | 0.00 | -10.93 | -43.87 |
| 24Q2 (19) | 10.66 | 46.23 | 115.79 | 14.48 | 18.3 | 32.6 | 6.58 | 14.83 | 22.08 | 0 | 0 | 0 | 10.49 | 11.95 | 3.86 | 0.85 | -38.85 | -22.02 | 15.25 | 10.83 | 3.95 | 36.87 | 9.78 | -12.13 | 9.58 | -1.44 | 5.04 | 0 | 0 | 0 | 13.57 | 15.88 | 28.99 | 6.2 | -2.82 | -8.01 | 14.25 | 0.0 | 0.0 | 1.55 | 34.78 | 34.78 | 0.33 | 50.0 | 50.0 | 6.95 | -13.56 | 87.33 | 8.83 | -6.06 | 74.16 | -0.26 | 31.58 | 61.19 | 6.69 | -12.66 | 120.07 | 0.00 | 1.31 | -56.04 |
| 24Q1 (18) | 7.29 | 2.53 | 36.52 | 12.24 | 12.29 | 1.66 | 5.73 | -2.72 | 6.7 | 0 | 0 | 0 | 9.37 | -10.33 | 11.95 | 1.39 | 54.44 | 7050.0 | 13.76 | -6.52 | 17.71 | 33.59 | -8.8 | 1.22 | 9.72 | 5.42 | -11.72 | 0 | 0 | 0 | 11.71 | 1.04 | 9.34 | 6.38 | -0.78 | -7.4 | 14.25 | 0.0 | 0.0 | 1.15 | 0.0 | 59.72 | 0.22 | 0.0 | -50.0 | 8.04 | 21.08 | 89.62 | 9.4 | 17.35 | 74.07 | -0.38 | 39.68 | 30.91 | 7.66 | 27.45 | 107.59 | 0.00 | -36.45 | -55.97 |
| 23Q4 (17) | 7.11 | 9.55 | 15.8 | 10.9 | -6.03 | -1.09 | 5.89 | -1.34 | 19.96 | 0 | 0 | 0 | 10.45 | -5.43 | 22.8 | 0.9 | -55.67 | 91.49 | 14.72 | -6.54 | 25.81 | 36.83 | -11.08 | 15.3 | 9.22 | 9.89 | -20.99 | 0 | 0 | 0 | 11.59 | -1.19 | 18.39 | 6.43 | -2.58 | -9.31 | 14.25 | 0.0 | 0.0 | 1.15 | 0.0 | 59.72 | 0.22 | 0.0 | -50.0 | 6.64 | 15.68 | 56.24 | 8.01 | 12.66 | 47.79 | -0.63 | -46.51 | 3.08 | 6.01 | 13.18 | 66.94 | 0.00 | -2.11 | -30.9 |
| 23Q3 (16) | 6.49 | 31.38 | -2.26 | 11.6 | 6.23 | 38.42 | 5.97 | 10.76 | 665.38 | 0 | 0 | 0 | 11.05 | 9.41 | 38.47 | 2.03 | 86.24 | 38.1 | 15.75 | 7.36 | 21.62 | 41.41 | -1.3 | 23.76 | 8.39 | -8.0 | -19.33 | 0 | 0 | 0 | 11.73 | 11.5 | -9.7 | 6.6 | -2.08 | -9.09 | 14.25 | 0.0 | 0.42 | 1.15 | 0.0 | 59.72 | 0.22 | 0.0 | -50.0 | 5.74 | 54.72 | 52.25 | 7.11 | 40.24 | 43.93 | -0.43 | 35.82 | -86.96 | 5.31 | 74.67 | 50.0 | 0.00 | -30.24 | -30.33 |
| 23Q2 (15) | 4.94 | -7.49 | -37.55 | 10.92 | -9.3 | 31.41 | 5.39 | 0.37 | 591.03 | 0 | 0 | 0 | 10.1 | 20.67 | -2.6 | 1.09 | 5550.0 | -12.1 | 14.67 | 25.49 | -3.49 | 41.96 | 26.46 | 7.91 | 9.12 | -17.17 | 14.72 | 0 | 0 | 0 | 10.52 | -1.77 | -11.15 | 6.74 | -2.18 | -8.42 | 14.25 | 0.0 | 0.42 | 1.15 | 59.72 | 59.72 | 0.22 | -50.0 | -50.0 | 3.71 | -12.5 | 60.61 | 5.07 | -6.11 | 46.11 | -0.67 | -21.82 | -59.52 | 3.04 | -17.62 | 60.85 | 0.00 | 1.46 | -52.76 |
| 23Q1 (14) | 5.34 | -13.03 | -41.96 | 12.04 | 9.26 | 26.6 | 5.37 | 9.37 | 689.71 | 0 | 0 | 0 | 8.37 | -1.65 | -14.33 | -0.02 | -104.26 | -101.87 | 11.69 | -0.09 | -22.63 | 33.18 | 3.89 | -17.91 | 11.01 | -5.66 | 44.3 | 0 | 0 | 0 | 10.71 | 9.4 | -9.08 | 6.89 | -2.82 | -9.1 | 14.25 | 0.0 | 0.71 | 0.72 | 0.0 | 0.0 | 0.44 | 0.0 | 10.0 | 4.24 | -0.24 | 281.98 | 5.4 | -0.37 | 142.15 | -0.55 | 15.38 | -103.7 | 3.69 | 2.5 | 339.29 | 0.00 | -0.26 | -70.33 |
| 22Q4 (13) | 6.14 | -7.53 | 17.62 | 11.02 | 31.5 | 16.74 | 4.91 | 529.49 | 632.84 | 0 | 0 | 0 | 8.51 | 6.64 | -19.57 | 0.47 | -68.03 | 193.75 | 11.7 | -9.65 | -22.82 | 31.94 | -4.55 | -23.12 | 11.67 | 12.21 | 60.08 | 0 | 0 | 0 | 9.79 | -24.63 | -0.31 | 7.09 | -2.34 | -9.45 | 14.25 | 0.42 | 8.37 | 0.72 | 0.0 | 0.0 | 0.44 | 0.0 | 10.0 | 4.25 | 12.73 | 10525.0 | 5.42 | 9.72 | 367.24 | -0.65 | -182.61 | -30.0 | 3.6 | 1.69 | 882.61 | 0.00 | -1.31 | -83.08 |
| 22Q3 (12) | 6.64 | -16.06 | 33.87 | 8.38 | 0.84 | -10.85 | 0.78 | 0.0 | 50.0 | 0 | 0 | 0 | 7.98 | -23.05 | -4.66 | 1.47 | 18.55 | 1080.0 | 12.95 | -14.8 | 7.92 | 33.46 | -13.94 | -0.92 | 10.4 | 30.82 | 38.85 | 0 | 0 | 0 | 12.99 | 9.71 | 86.64 | 7.26 | -1.36 | -10.15 | 14.19 | 0.0 | 7.91 | 0.72 | 0.0 | 0.0 | 0.44 | 0.0 | 10.0 | 3.77 | 63.2 | 3241.67 | 4.94 | 42.36 | 389.11 | -0.23 | 45.24 | 55.77 | 3.54 | 87.3 | 653.12 | 0.00 | -52.7 | -86.37 |
| 22Q2 (11) | 7.91 | -14.02 | 124.08 | 8.31 | -12.62 | 2.85 | 0.78 | 14.71 | 30.0 | 0 | 0 | 0 | 10.37 | 6.14 | 19.75 | 1.24 | 15.89 | 527.59 | 15.2 | 0.6 | 26.46 | 38.88 | -3.8 | 16.33 | 7.95 | 4.19 | 8.46 | 0 | 0 | 0 | 11.84 | 0.51 | 98.66 | 7.36 | -2.9 | -11.0 | 14.19 | 0.28 | 7.91 | 0.72 | 0.0 | 0.0 | 0.44 | 10.0 | 15.79 | 2.31 | 108.11 | 131.22 | 3.47 | 55.61 | 155.17 | -0.42 | -55.56 | 19.23 | 1.89 | 125.0 | 123.86 | 0.00 | -36.27 | -75.78 |
| 22Q1 (10) | 9.2 | 76.25 | 16.46 | 9.51 | 0.74 | -10.54 | 0.68 | 1.49 | 28.3 | 0 | 0 | 0 | 9.77 | -7.66 | 10.02 | 1.07 | 568.75 | 234.38 | 15.11 | -0.33 | 16.14 | 40.42 | -2.7 | 9.99 | 7.63 | 4.66 | 9.0 | 0 | 0 | 0 | 11.78 | 19.96 | 214.13 | 7.58 | -3.19 | -9.65 | 14.15 | 7.6 | 7.6 | 0.72 | 0.0 | 0.0 | 0.4 | 0.0 | 5.26 | 1.11 | 2675.0 | 115.61 | 2.23 | 92.24 | 137.17 | -0.27 | 46.0 | 37.21 | 0.84 | 282.61 | 111.14 | 0.00 | -43.13 | -65.55 |
| 21Q4 (9) | 5.22 | 5.24 | 4.61 | 9.44 | 0.43 | 115.03 | 0.67 | 28.85 | -10.67 | 0 | 0 | 0 | 10.58 | 26.4 | 9.98 | 0.16 | 206.67 | 101.67 | 15.16 | 26.33 | 22.16 | 41.55 | 23.01 | 6.89 | 7.29 | -2.67 | 27.45 | 0 | 0 | 0 | 9.82 | 41.09 | 214.74 | 7.83 | -3.09 | 1857.5 | 13.15 | 0.0 | 17.94 | 0.72 | 0.0 | 0.0 | 0.4 | 0.0 | 5.26 | 0.04 | 133.33 | 100.54 | 1.16 | 14.85 | 118.35 | -0.5 | 3.85 | -25.0 | -0.46 | 28.12 | 94.13 | 0.01 | -20.5 | -61.58 |
| 21Q3 (8) | 4.96 | 40.51 | 7.83 | 9.4 | 16.34 | 122.22 | 0.52 | -13.33 | -27.78 | 0 | 0 | 0 | 8.37 | -3.35 | -4.89 | -0.15 | 48.28 | -215.38 | 12.0 | -0.17 | 7.14 | 33.77 | 1.04 | -13.24 | 7.49 | 2.18 | 15.59 | 0 | 0 | 0 | 6.96 | 16.78 | 169.77 | 8.08 | -2.3 | 977.33 | 13.15 | 0.0 | 17.94 | 0.72 | 0.0 | 0.0 | 0.4 | 5.26 | 5.26 | -0.12 | 98.38 | -105.61 | 1.01 | 116.06 | -68.92 | -0.52 | 0.0 | -13.04 | -0.64 | 91.92 | -138.1 | 0.01 | -15.94 | -41.83 |
| 21Q2 (7) | 3.53 | -55.32 | -20.5 | 8.08 | -23.99 | 103.53 | 0.6 | 13.21 | 0 | 0 | 0 | 0 | 8.66 | -2.48 | 6.91 | -0.29 | -190.62 | -480.0 | 12.02 | -7.61 | 21.66 | 33.43 | -9.05 | 0 | 7.33 | 4.71 | 18.04 | 0 | 0 | 0 | 5.96 | 58.93 | 201.01 | 8.27 | -1.43 | 920.99 | 13.15 | 0.0 | 17.94 | 0.72 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -7.4 | -4.08 | -468.16 | -6.29 | -4.83 | -301.6 | -0.52 | -20.93 | -8.33 | -7.92 | -5.04 | -617.65 | 0.01 | -9.35 | -35.83 |
| 21Q1 (6) | 7.9 | 58.32 | 79.14 | 10.63 | 142.14 | 222.12 | 0.53 | -29.33 | 0 | 0 | 0 | 0 | 8.88 | -7.69 | 64.14 | 0.32 | 103.34 | 172.73 | 13.01 | 4.83 | 65.73 | 36.75 | -5.44 | 0 | 7.0 | 22.38 | 11.29 | 0 | 0 | 0 | 3.75 | 20.19 | 200.0 | 8.39 | 1997.5 | 875.58 | 13.15 | 17.94 | 17.94 | 0.72 | 0.0 | 0.0 | 0.38 | 0.0 | 80.95 | -7.11 | 4.31 | -417.41 | -6.0 | 5.06 | -289.27 | -0.43 | -7.5 | -7.5 | -7.54 | 3.7 | -509.78 | 0.01 | -36.58 | -28.81 |
| 20Q4 (5) | 4.99 | 8.48 | 14.71 | 4.39 | 3.78 | 54.04 | 0.75 | 4.17 | -5.06 | 0 | 0 | 0 | 9.62 | 9.32 | 48.92 | -9.57 | -7461.54 | -5881.25 | 12.41 | 10.8 | 49.88 | 38.87 | -0.16 | 0 | 5.72 | -11.73 | -0.35 | 0 | 0 | 0 | 3.12 | 20.93 | 239.13 | 0.4 | -46.67 | -55.56 | 11.15 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.38 | 0.0 | 80.95 | -7.43 | -447.2 | -377.24 | -6.32 | -294.46 | -275.07 | -0.4 | 13.04 | -5.26 | -7.83 | -566.07 | -440.43 | 0.02 | 20.38 | 16.98 |
| 20Q3 (4) | 4.6 | 3.6 | 0.0 | 4.23 | 6.55 | 0.0 | 0.72 | 0 | 0.0 | 0 | 0 | 0.0 | 8.8 | 8.64 | 0.0 | 0.13 | 360.0 | 0.0 | 11.2 | 13.36 | 0.0 | 38.93 | 0 | 0.0 | 6.48 | 4.35 | 0.0 | 0 | 0 | 0.0 | 2.58 | 30.3 | 0.0 | 0.75 | -7.41 | 0.0 | 11.15 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 2.14 | 6.47 | 0.0 | 3.25 | 4.17 | 0.0 | -0.46 | 4.17 | 0.0 | 1.68 | 9.8 | 0.0 | 0.02 | -7.27 | 0.0 |
