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) | 5.16 | 89.01 | 0.61 | 0.0 | 0.69 | 18.97 | 0 | 0 | 14.01 | -29.28 | -1.2 | 0 | 4.38 | -45.99 | 31.26 | -23.63 | 2.26 | -34.87 | 0 | 0 | 2.5 | -20.89 | 0.07 | -74.07 | 12.05 | 0.0 | 0.03 | 0 | 1.05 | 0.0 | -1.15 | 0 | -0.07 | 0 | -0.87 | 0 | -2.02 | 0 | 0.01 | -17.81 |
| 2022 (9) | 2.73 | -28.53 | 0.61 | -55.15 | 0.58 | 383.33 | 0 | 0 | 19.81 | 25.3 | 0.33 | 0 | 8.11 | 40.55 | 40.94 | 12.17 | 3.47 | 7.1 | 0.13 | -94.61 | 3.16 | -10.48 | 0.27 | 440.0 | 12.05 | 0.0 | 0 | 0 | 1.05 | 0.0 | 0.34 | 0 | 1.39 | 67.47 | -0.65 | 0 | -0.31 | 0 | 0.01 | 592.81 |
| 2021 (8) | 3.82 | -29.78 | 1.36 | 91.55 | 0.12 | 0 | 0 | 0 | 15.81 | 10.79 | -0.4 | 0 | 5.77 | -0.52 | 36.50 | -10.21 | 3.24 | 81.01 | 2.41 | -1.23 | 3.53 | 18.46 | 0.05 | -16.67 | 12.05 | 0.0 | 0.13 | 116.67 | 1.05 | 0.0 | -0.34 | 0 | 0.83 | -54.89 | -0.95 | 0 | -1.29 | 0 | 0.00 | -19.5 |
| 2020 (7) | 5.44 | 7.51 | 0.71 | -74.46 | 0 | 0 | 0 | 0 | 14.27 | -9.45 | 0.74 | 0 | 5.8 | -1.69 | 40.64 | 8.57 | 1.79 | -18.26 | 2.44 | -15.28 | 2.98 | 207.22 | 0.06 | 100.0 | 12.05 | 0.0 | 0.06 | 0.0 | 1.05 | 0.0 | 0.74 | 0 | 1.84 | 441.18 | -0.92 | 0 | -0.18 | 0 | 0.00 | -23.1 |
| 2019 (6) | 5.06 | -3.8 | 2.78 | 202.17 | 0 | 0 | 0 | 0 | 15.76 | -15.54 | -0.7 | 0 | 5.9 | -5.14 | 37.44 | 12.31 | 2.19 | -4.37 | 2.88 | 8.68 | 0.97 | 0 | 0.03 | -50.0 | 12.05 | 0.0 | 0.06 | 0.0 | 1.05 | 0.0 | -0.77 | 0 | 0.34 | -65.31 | -0.79 | 0 | -1.56 | 0 | 0.00 | 77.14 |
| 2018 (5) | 5.26 | 47.34 | 0.92 | -38.26 | 0 | 0 | 0 | 0 | 18.66 | -4.89 | 0.71 | 0 | 6.22 | -13.13 | 33.33 | -8.66 | 2.29 | 18.04 | 2.65 | -7.99 | 0 | 0 | 0.06 | 20.0 | 12.05 | 0.0 | 0.06 | 0.0 | 1.05 | 0.0 | -0.12 | 0 | 0.98 | 250.0 | -0.62 | 0 | -0.74 | 0 | 0.00 | -67.44 |
| 2017 (4) | 3.57 | -3.51 | 1.49 | -45.02 | 0 | 0 | 0 | 0 | 19.62 | -1.8 | -0.81 | 0 | 7.16 | -34.25 | 36.49 | -33.05 | 1.94 | -27.61 | 2.88 | -1.71 | 0 | 0 | 0.05 | -54.55 | 12.05 | 0.0 | 0.06 | 0 | 1.05 | 0.0 | -0.82 | 0 | 0.28 | -82.61 | -0.35 | 0 | -1.17 | 0 | 0.01 | 0 |
| 2016 (3) | 3.7 | -35.2 | 2.71 | -16.87 | 0.34 | 0.0 | 0 | 0 | 19.98 | 0.5 | 0.98 | 0 | 10.89 | 23.19 | 54.50 | 22.57 | 2.68 | 31.37 | 2.93 | -2.98 | 0 | 0 | 0.11 | 22.22 | 12.05 | -0.17 | 0 | 0 | 1.05 | 0.0 | 0.57 | 0 | 1.61 | 274.42 | -0.01 | 0 | 0.56 | 366.67 | 0.00 | 0 |
| 2015 (2) | 5.71 | 39.27 | 3.26 | 3.82 | 0.34 | 0.0 | 0 | 0 | 19.88 | -4.15 | -0.59 | 0 | 8.84 | -4.64 | 44.47 | -0.51 | 2.04 | -33.77 | 3.02 | 15.71 | 0.34 | -50.0 | 0.09 | 0.0 | 12.07 | -2.74 | 0 | 0 | 1.05 | 0.0 | -0.62 | 0 | 0.43 | -35.82 | 0.74 | 72.09 | 0.12 | 140.0 | 0.00 | 0 |
| 2014 (1) | 4.1 | -34.71 | 3.14 | -34.72 | 0.34 | 25.93 | 0.91 | 0 | 20.74 | -28.85 | -0.36 | 0 | 9.27 | -2.11 | 44.70 | 37.58 | 3.08 | -35.29 | 2.61 | 0 | 0.68 | -42.86 | 0.09 | -83.93 | 12.41 | 4.37 | 0 | 0 | 1.05 | 0.0 | -0.38 | 0 | 0.67 | 415.38 | 0.43 | 43.33 | 0.05 | 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) | 4.75 | 0.64 | -19.9 | 0.5 | -37.5 | -20.63 | 0.61 | -6.15 | -11.59 | 0 | 0 | 0 | 3.54 | -11.72 | -3.28 | -0.61 | -221.05 | -90.62 | 4.32 | -13.94 | -13.94 | 30.86 | -13.21 | 1.24 | 1.46 | 10.61 | -33.33 | 0 | 0 | 0 | 2.08 | -5.88 | -22.1 | 0.07 | 40.0 | -70.83 | 12.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.05 | 0.0 | 0.0 | -1.14 | -115.09 | -267.74 | -0.09 | -117.31 | -111.69 | -0.62 | 13.89 | 6.06 | -1.76 | -40.8 | -81.44 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 4.72 | -5.6 | -26.13 | 0.8 | 9.59 | 29.03 | 0.65 | -5.8 | -5.8 | 0 | 0 | 0 | 4.01 | 22.26 | 16.57 | -0.19 | 44.12 | -173.08 | 5.02 | 16.2 | 10.57 | 35.55 | 11.51 | 46.05 | 1.32 | -38.32 | -53.02 | 0 | 0 | 0 | 2.21 | -5.15 | -21.91 | 0.05 | -28.57 | -80.0 | 12.05 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 1.05 | 0.0 | 0.0 | -0.53 | 64.43 | -5400.0 | 0.52 | 226.83 | -52.29 | -0.72 | 5.26 | 12.2 | -1.25 | 44.44 | -54.32 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 5.0 | -3.1 | 43.68 | 0.73 | 19.67 | 19.67 | 0.69 | 0.0 | 4.55 | 0 | 0 | 0 | 3.28 | 3.47 | -12.53 | -0.34 | 59.04 | -9.68 | 4.32 | -1.37 | -27.64 | 31.88 | 2.05 | 7.07 | 2.14 | -5.31 | -37.61 | 0 | 0 | -100.0 | 2.33 | -6.8 | -22.33 | 0.07 | 0.0 | -73.08 | 12.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0 | 1.05 | 0.0 | 0.0 | -1.49 | -29.57 | -5066.67 | -0.41 | -485.71 | -138.32 | -0.76 | 12.64 | -20.63 | -2.25 | -11.39 | -275.0 | 0.01 | 1.76 | -9.89 |
| 23Q4 (17) | 5.16 | -12.98 | 89.01 | 0.61 | -3.17 | 0.0 | 0.69 | 0.0 | 18.97 | 0 | 0 | 0 | 3.17 | -13.39 | -43.59 | -0.83 | -159.38 | -159.38 | 4.38 | -12.75 | -45.99 | 31.24 | 2.5 | -23.69 | 2.26 | 3.2 | -34.87 | 0 | 0 | -100.0 | 2.5 | -6.37 | -20.89 | 0.07 | -70.83 | -74.07 | 12.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0 | 1.05 | 0.0 | 0.0 | -1.15 | -270.97 | -438.24 | -0.07 | -109.09 | -105.04 | -0.87 | -31.82 | -33.85 | -2.02 | -108.25 | -551.61 | 0.01 | 1.62 | -17.81 |
| 23Q3 (16) | 5.93 | -7.2 | 107.34 | 0.63 | 1.61 | -1.56 | 0.69 | 0.0 | 56.82 | 0 | 0 | 0 | 3.66 | 6.4 | -37.33 | -0.32 | -223.08 | -144.44 | 5.02 | 10.57 | -34.81 | 30.48 | 25.21 | -28.87 | 2.19 | -22.06 | -40.0 | 0 | 0 | -100.0 | 2.67 | -5.65 | -19.82 | 0.24 | -4.0 | -7.69 | 12.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0 | 1.05 | 0.0 | 0.0 | -0.31 | -3200.0 | -147.69 | 0.77 | -29.36 | -54.71 | -0.66 | 19.51 | -32.0 | -0.97 | -19.75 | -746.67 | 0.01 | -9.47 | -20.22 |
| 23Q2 (15) | 6.39 | 83.62 | 93.05 | 0.62 | 1.64 | -44.14 | 0.69 | 4.55 | 130.0 | 0 | 0 | 0 | 3.44 | -8.27 | -28.93 | 0.26 | 183.87 | 30.0 | 4.54 | -23.95 | -22.13 | 24.34 | -18.24 | -32.02 | 2.81 | -18.08 | -21.94 | 0 | -100.0 | -100.0 | 2.83 | -5.67 | -15.77 | 0.25 | -3.85 | -7.41 | 12.05 | 0.0 | 0.0 | 0.03 | 0 | 0 | 1.05 | 0.0 | 0.0 | 0.01 | -66.67 | 114.29 | 1.09 | 1.87 | 12.37 | -0.82 | -30.16 | -18.84 | -0.81 | -35.0 | -6.58 | 0.01 | -3.76 | -20.51 |
| 23Q1 (14) | 3.48 | 27.47 | -23.35 | 0.61 | 0.0 | -78.45 | 0.66 | 13.79 | 230.0 | 0 | 0 | 0 | 3.75 | -33.27 | 6.84 | -0.31 | 3.12 | -14.81 | 5.97 | -26.39 | 9.54 | 29.78 | -27.27 | -12.31 | 3.43 | -1.15 | -7.8 | 0.12 | -7.69 | -95.12 | 3.0 | -5.06 | -14.04 | 0.26 | -3.7 | 420.0 | 12.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.05 | 0.0 | 0.0 | 0.03 | -91.18 | 104.84 | 1.07 | -23.02 | 91.07 | -0.63 | 3.08 | 8.7 | -0.6 | -93.55 | 54.2 | 0.01 | -7.18 | 542.19 |
| 22Q4 (13) | 2.73 | -4.55 | -28.53 | 0.61 | -4.69 | -55.15 | 0.58 | 31.82 | 383.33 | 0 | 0 | 0 | 5.62 | -3.77 | 48.68 | -0.32 | -144.44 | -28.0 | 8.11 | 5.32 | 40.55 | 40.94 | -4.46 | 12.17 | 3.47 | -4.93 | 7.1 | 0.13 | -95.32 | -94.61 | 3.16 | -5.11 | -10.48 | 0.27 | 3.85 | 440.0 | 12.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.05 | 0.0 | 0.0 | 0.34 | -47.69 | 200.0 | 1.39 | -18.24 | 67.47 | -0.65 | -30.0 | 31.58 | -0.31 | -306.67 | 75.97 | 0.01 | -1.35 | 592.81 |
| 22Q3 (12) | 2.86 | -13.6 | -16.86 | 0.64 | -42.34 | 14.29 | 0.44 | 46.67 | 0 | 0 | 0 | 0 | 5.84 | 20.66 | 40.72 | 0.72 | 260.0 | 1128.57 | 7.7 | 32.08 | 33.91 | 42.85 | 19.65 | 19.53 | 3.65 | 1.39 | 36.19 | 2.78 | 7.75 | 13.01 | 3.33 | -0.89 | -0.89 | 0.26 | -3.7 | 333.33 | 12.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.05 | 0.0 | 0.0 | 0.65 | 1028.57 | 822.22 | 1.7 | 75.26 | 55.96 | -0.5 | 27.54 | 49.49 | 0.15 | 119.74 | 113.89 | 0.01 | -9.8 | 613.21 |
| 22Q2 (11) | 3.31 | -27.09 | -30.02 | 1.11 | -60.78 | 98.21 | 0.3 | 50.0 | 0 | 0 | 0 | 0 | 4.84 | 37.89 | 4.99 | 0.2 | 174.07 | 2100.0 | 5.83 | 6.97 | 13.2 | 35.81 | 5.46 | 2.56 | 3.6 | -3.23 | 30.91 | 2.58 | 4.88 | 7.95 | 3.36 | -3.72 | 1.82 | 0.27 | 440.0 | 350.0 | 12.05 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 1.05 | 0.0 | 0.0 | -0.07 | 88.71 | -110.61 | 0.97 | 73.21 | -44.89 | -0.69 | 0.0 | 30.3 | -0.76 | 41.98 | -130.3 | 0.02 | 677.5 | 727.98 |
| 22Q1 (10) | 4.54 | 18.85 | -19.79 | 2.83 | 108.09 | 558.14 | 0.2 | 66.67 | 0 | 0 | 0 | 0 | 3.51 | -7.14 | 7.34 | -0.27 | -8.0 | -285.71 | 5.45 | -5.55 | 14.98 | 33.96 | -6.96 | 5.67 | 3.72 | 14.81 | 62.45 | 2.46 | 2.07 | 0.41 | 3.49 | -1.13 | 12.94 | 0.05 | 0.0 | -16.67 | 12.05 | 0.0 | 0.0 | 0.13 | 0.0 | 116.67 | 1.05 | 0.0 | 0.0 | -0.62 | -82.35 | -192.54 | 0.56 | -32.53 | -68.36 | -0.69 | 27.37 | 27.37 | -1.31 | -1.55 | -367.86 | 0.00 | 0.14 | 6.77 |
| 21Q4 (9) | 3.82 | 11.05 | -29.78 | 1.36 | 142.86 | 91.55 | 0.12 | 0 | 0 | 0 | 0 | 0 | 3.78 | -8.92 | -5.74 | -0.25 | -257.14 | -600.0 | 5.77 | 0.35 | -0.52 | 36.50 | 1.81 | -10.21 | 3.24 | 20.9 | 81.01 | 2.41 | -2.03 | -1.23 | 3.53 | 5.06 | 18.46 | 0.05 | -16.67 | -16.67 | 12.05 | 0.0 | 0.0 | 0.13 | 0.0 | 116.67 | 1.05 | 0.0 | 0.0 | -0.34 | -277.78 | -145.95 | 0.83 | -23.85 | -54.89 | -0.95 | 4.04 | -3.26 | -1.29 | -19.44 | -616.67 | 0.00 | 1.55 | -19.5 |
| 21Q3 (8) | 3.44 | -27.27 | -29.07 | 0.56 | 0.0 | -85.07 | 0 | 0 | 0 | 0 | 0 | 0 | 4.15 | -9.98 | 45.1 | -0.07 | -600.0 | -106.09 | 5.75 | 11.65 | 0.17 | 35.85 | 2.67 | -9.76 | 2.68 | -2.55 | 34.67 | 2.46 | 2.93 | -7.52 | 3.36 | 1.82 | 26.79 | 0.06 | 0.0 | 50.0 | 12.05 | 0.0 | 0.0 | 0.13 | 116.67 | 116.67 | 1.05 | 0.0 | 0.0 | -0.09 | -113.64 | -113.04 | 1.09 | -38.07 | -39.11 | -0.99 | 0.0 | -5.32 | -1.08 | -227.27 | -332.0 | 0.00 | 4.72 | 5.2 |
| 21Q2 (7) | 4.73 | -16.43 | 7.74 | 0.56 | 30.23 | -78.29 | 0 | 0 | 0 | 0 | 0 | 0 | 4.61 | 40.98 | 0.0 | -0.01 | 85.71 | -107.69 | 5.15 | 8.65 | 9.34 | 34.92 | 8.65 | 0 | 2.75 | 20.09 | 18.53 | 2.39 | -2.45 | -7.36 | 3.3 | 6.8 | 63.37 | 0.06 | 0.0 | 50.0 | 12.05 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.66 | -1.49 | 243.48 | 1.76 | -0.56 | 175.0 | -0.99 | -4.21 | -1.02 | -0.33 | -17.86 | 77.08 | 0.00 | 0.27 | -30.52 |
| 21Q1 (6) | 5.66 | 4.04 | 18.41 | 0.43 | -39.44 | -84.48 | 0 | 0 | 0 | 0 | 0 | 0 | 3.27 | -18.45 | 17.2 | -0.07 | -240.0 | 88.14 | 4.74 | -18.28 | 5.33 | 32.14 | -20.94 | 0 | 2.29 | 27.93 | -7.66 | 2.45 | 0.41 | -14.04 | 3.09 | 3.69 | 104.64 | 0.06 | 0.0 | 100.0 | 12.05 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.67 | -9.46 | 149.26 | 1.77 | -3.8 | 808.0 | -0.95 | -3.26 | -14.46 | -0.28 | -55.56 | 87.21 | 0.00 | -24.5 | -30.55 |
| 20Q4 (5) | 5.44 | 12.16 | 7.51 | 0.71 | -81.07 | -74.46 | 0 | 0 | 0 | 0 | 0 | 0 | 4.01 | 40.21 | -4.3 | 0.05 | -95.65 | 111.63 | 5.8 | 1.05 | -1.69 | 40.64 | 2.32 | 0 | 1.79 | -10.05 | -16.74 | 2.44 | -8.27 | -15.28 | 2.98 | 12.45 | 207.22 | 0.06 | 50.0 | 100.0 | 12.05 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.74 | 7.25 | 196.1 | 1.84 | 2.79 | 441.18 | -0.92 | 2.13 | -16.46 | -0.18 | 28.0 | 88.46 | 0.00 | 32.72 | -23.1 |
| 20Q3 (4) | 4.85 | 10.48 | 0.0 | 3.75 | 45.35 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.86 | -37.96 | 0.0 | 1.15 | 784.62 | 0.0 | 5.74 | 21.87 | 0.0 | 39.72 | 0 | 0.0 | 1.99 | -14.22 | 0.0 | 2.66 | 3.1 | 0.0 | 2.65 | 31.19 | 0.0 | 0.04 | 0.0 | 0.0 | 12.05 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.69 | 250.0 | 0.0 | 1.79 | 179.69 | 0.0 | -0.94 | 4.08 | 0.0 | -0.25 | 82.64 | 0.0 | 0.00 | -30.84 | 0.0 |
