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) | 5.24 | 34.02 | 15.41 | 15.69 | 0.8 | 33.33 | 0 | 0 | 47.52 | -15.46 | 3.86 | -31.68 | 9.55 | -5.63 | 20.10 | 11.62 | 8.86 | -19.38 | 0 | 0 | 1.3 | -43.48 | 10.03 | -2.53 | 8.03 | 0.0 | 2.03 | 13.41 | 0 | 0 | 6.84 | -5.39 | 8.88 | -1.66 | -0.13 | 0 | 6.71 | -8.33 | 0.00 | 0 |
| 2022 (9) | 3.91 | 101.55 | 13.32 | -2.77 | 0.6 | -77.78 | 0 | 0 | 56.21 | 6.02 | 5.65 | -3.09 | 10.12 | 2.53 | 18.00 | -3.29 | 10.99 | -13.87 | 0 | 0 | 2.3 | -48.55 | 10.29 | -1.72 | 8.03 | 0.0 | 1.79 | 44.35 | 0 | 0 | 7.23 | 9.88 | 9.03 | 10.12 | 0.09 | 0 | 7.32 | 16.19 | 0.00 | 0 |
| 2021 (8) | 1.94 | -47.57 | 13.7 | 75.64 | 2.7 | 6.3 | 0 | 0 | 53.02 | 19.71 | 5.83 | -19.48 | 9.87 | 10.4 | 18.62 | -7.78 | 12.76 | 45.66 | 0 | 0 | 4.47 | -40.56 | 10.47 | -4.73 | 8.03 | 11.07 | 1.24 | 552.63 | 0.38 | 0 | 6.58 | -8.99 | 8.2 | 10.51 | -0.28 | 0 | 6.3 | -11.02 | 0.00 | 0 |
| 2020 (7) | 3.7 | -7.96 | 7.8 | -35.32 | 2.54 | 6250.0 | 0 | 0 | 44.29 | 162.07 | 7.24 | 233.64 | 8.94 | 1.71 | 20.19 | -61.19 | 8.76 | -6.41 | 0 | 0 | 7.52 | 172.46 | 10.99 | -7.72 | 7.23 | 0.0 | 0.19 | 0 | 0 | 0 | 7.23 | 284.57 | 7.42 | 294.68 | -0.15 | 0 | 7.08 | 254.0 | 0.00 | 0 |
| 2019 (6) | 4.02 | 55.21 | 12.06 | 0 | 0.04 | 0 | 0 | 0 | 16.9 | 5727.59 | 2.17 | 0 | 8.79 | 1623.53 | 52.01 | -70.42 | 9.36 | 0 | 0 | 0 | 2.76 | 0 | 11.91 | 0 | 7.23 | -6.47 | 0 | 0 | 0 | 0 | 1.88 | 0 | 1.88 | 0 | 0.12 | 0 | 2.0 | 0 | 0.00 | 0 |
| 2018 (5) | 2.59 | 42.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | -43.14 | 0 | 0 | 0.51 | -1.92 | 175.86 | 72.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.73 | 0.0 | 0 | 0 | 0 | 0 | -2.3 | 0 | -2.3 | 0 | 0 | 0 | -2.3 | 0 | 0.00 | 0 |
| 2017 (4) | 1.82 | -22.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | -89.7 | -2.3 | 0 | 0.52 | -80.67 | 101.96 | 87.62 | 0.06 | -87.23 | 0 | 0 | 0 | 0 | 0 | 0 | 7.73 | -46.02 | 0 | 0 | 0 | 0 | -2.3 | 0 | -2.3 | 0 | 0 | 0 | -2.3 | 0 | 0.00 | 0 |
| 2016 (3) | 2.34 | 80.0 | 0 | 0 | 1.64 | 1540.0 | 0 | 0 | 4.95 | -29.59 | -1.01 | 0 | 2.69 | -8.5 | 54.34 | 29.94 | 0.47 | -40.51 | 0 | 0 | 0.21 | -88.4 | 0.08 | -11.11 | 14.32 | 30.9 | 0 | 0 | 0 | 0 | -6.59 | 0 | -6.59 | 0 | 0 | 0 | -6.59 | 0 | 0.00 | 0 |
| 2015 (2) | 1.3 | -16.67 | 0.29 | -47.27 | 0.1 | 0.0 | 0 | 0 | 7.03 | -18.54 | -0.65 | 0 | 2.94 | -12.5 | 41.82 | 7.41 | 0.79 | -44.76 | 0 | 0 | 1.81 | -3.21 | 0.09 | -18.18 | 10.94 | 0.0 | 0 | 0 | 0 | 0 | -4.69 | 0 | -4.69 | 0 | 0 | 0 | -4.69 | 0 | 0.00 | 0 |
| 2014 (1) | 1.56 | -57.02 | 0.55 | -78.52 | 0.1 | -44.44 | 0 | 0 | 8.63 | -21.04 | -3.87 | 0 | 3.36 | 65.52 | 38.93 | 109.63 | 1.43 | 2.88 | 0 | 0 | 1.87 | 211.67 | 0.11 | -21.43 | 10.94 | 0.0 | 0 | 0 | 0 | 0 | -4.04 | 0 | -4.04 | 0 | 0.03 | 0 | -4.01 | 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) | 2.58 | -20.86 | -1.9 | 10.9 | 56.38 | 6.03 | 0.15 | -75.0 | -81.25 | 0 | 0 | 0 | 12.52 | 5.48 | 17.12 | 0.86 | 7.5 | -6.52 | 9.97 | 3.85 | 9.08 | 17.45 | 0.53 | -6.48 | 8.31 | 25.53 | 12.45 | 0 | 0 | 0 | 6.55 | 42.08 | 285.29 | 9.87 | -1.1 | -3.05 | 8.03 | 0.0 | 0.0 | 2.42 | 0.0 | 19.21 | 0.13 | 0.0 | 0 | 8.5 | 11.4 | 41.2 | 11.04 | 8.45 | 37.14 | 0.44 | -30.16 | -2.22 | 8.94 | 8.23 | 38.18 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.26 | -2.1 | -59.3 | 6.97 | -53.22 | -29.67 | 0.6 | 0.0 | -25.0 | 0 | 0 | 0 | 11.87 | -41.98 | 20.63 | 0.8 | -72.51 | 56.86 | 9.6 | -45.21 | 27.66 | 17.36 | -47.22 | 13.46 | 6.62 | 18.0 | -5.16 | 0 | 0 | 0 | 4.61 | 58.97 | 142.63 | 9.98 | -0.5 | -1.96 | 8.03 | 0.0 | 0.0 | 2.42 | 0.0 | 19.21 | 0.13 | 0 | 0 | 7.63 | 9.63 | 49.61 | 10.18 | 8.53 | 42.78 | 0.63 | 31.25 | 625.0 | 8.26 | 11.02 | 65.86 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.33 | -36.45 | 21.53 | 14.9 | -3.31 | 83.05 | 0.6 | -25.0 | 0.0 | 0 | 0 | 0 | 20.46 | 66.75 | 38.9 | 2.91 | 250.6 | 80.75 | 17.52 | 83.46 | 76.44 | 32.90 | 63.72 | 67.62 | 5.61 | -36.68 | -31.0 | 0 | 0 | 0 | 2.9 | 123.08 | 38.1 | 10.03 | 0.0 | -1.76 | 8.03 | 0.0 | 0.0 | 2.42 | 19.21 | 19.21 | 0 | 0 | 0 | 6.96 | 1.75 | 51.63 | 9.38 | 5.63 | 41.69 | 0.48 | 469.23 | 300.0 | 7.44 | 10.88 | 57.96 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.24 | 99.24 | 34.02 | 15.41 | 49.9 | 15.69 | 0.8 | 0.0 | 33.33 | 0 | 0 | 0 | 12.27 | 14.78 | -10.5 | 0.83 | -9.78 | -41.55 | 9.55 | 4.49 | -5.63 | 20.09 | 7.65 | 11.62 | 8.86 | 19.89 | -19.38 | 0 | 0 | 0 | 1.3 | -23.53 | -43.48 | 10.03 | -1.47 | -2.53 | 8.03 | 0.0 | 0.0 | 2.03 | 0.0 | 13.41 | 0 | 0 | 0 | 6.84 | 13.62 | -5.39 | 8.88 | 10.31 | -1.66 | -0.13 | -128.89 | -244.44 | 6.71 | 3.71 | -8.33 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.63 | -67.17 | -38.55 | 10.28 | 3.73 | 1.28 | 0.8 | 0.0 | -33.33 | 0 | 0 | 0 | 10.69 | 8.64 | -1.57 | 0.92 | 80.39 | -3.16 | 9.14 | 21.54 | 48.62 | 18.66 | 21.96 | 79.85 | 7.39 | 5.87 | -38.42 | 0 | 0 | 0 | 1.7 | -10.53 | -32.0 | 10.18 | 0.0 | -2.3 | 8.03 | 0.0 | 0.0 | 2.03 | 0.0 | 38.1 | 0 | 0 | -100.0 | 6.02 | 18.04 | -27.21 | 8.05 | 12.9 | -19.66 | 0.45 | 475.0 | 36.36 | 6.47 | 29.92 | -24.77 | 0.00 | 0 | 0 |
| 23Q2 (15) | 8.01 | 192.34 | 169.7 | 9.91 | 21.74 | -38.26 | 0.8 | 33.33 | -50.0 | 0 | 0 | 0 | 9.84 | -33.2 | -12.92 | 0.51 | -68.32 | -40.0 | 7.52 | -24.27 | -19.31 | 15.30 | -22.02 | -1.88 | 6.98 | -14.15 | -42.22 | 0 | 0 | 0 | 1.9 | -9.52 | -29.63 | 10.18 | -0.29 | -1.74 | 8.03 | 0.0 | 0.0 | 2.03 | 0.0 | 38.1 | 0 | 0 | -100.0 | 5.1 | 11.11 | -30.23 | 7.13 | 7.7 | -21.3 | -0.12 | -200.0 | -271.43 | 4.98 | 5.73 | -32.52 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.74 | -29.92 | -14.64 | 8.14 | -38.89 | -43.39 | 0.6 | 0.0 | -77.53 | 0 | 0 | 0 | 14.73 | 7.44 | -27.62 | 1.61 | 13.38 | -33.47 | 9.93 | -1.88 | -10.14 | 19.62 | 9.02 | 4.13 | 8.13 | -26.02 | -30.93 | 0 | 0 | 0 | 2.1 | -8.7 | -37.69 | 10.21 | -0.78 | -1.92 | 8.03 | 0.0 | 0.0 | 2.03 | 13.41 | 38.1 | 0 | 0 | -100.0 | 4.59 | -36.51 | -28.95 | 6.62 | -26.69 | -19.37 | 0.12 | 33.33 | 175.0 | 4.71 | -35.66 | -25.24 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.91 | -8.64 | 101.55 | 13.32 | 31.23 | -2.77 | 0.6 | -50.0 | -77.78 | 0 | 0 | 0 | 13.71 | 26.24 | -18.15 | 1.42 | 49.47 | -12.35 | 10.12 | 64.55 | 2.53 | 18.00 | 73.45 | -3.3 | 10.99 | -8.42 | -13.87 | 0 | 0 | 0 | 2.3 | -8.0 | -48.55 | 10.29 | -1.25 | -1.72 | 8.03 | 0.0 | 0.0 | 1.79 | 21.77 | 44.35 | 0 | -100.0 | -100.0 | 7.23 | -12.58 | 9.88 | 9.03 | -9.88 | 10.12 | 0.09 | -72.73 | 132.14 | 7.32 | -14.88 | 16.19 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.28 | 44.11 | 39.87 | 10.15 | -36.76 | -8.64 | 1.2 | -25.0 | -37.5 | 0 | 0 | 0 | 10.86 | -3.89 | -4.4 | 0.95 | 11.76 | 137.5 | 6.15 | -34.01 | -22.93 | 10.38 | -33.46 | -38.58 | 12.0 | -0.66 | -1.07 | 0 | 0 | 0 | 2.5 | -7.41 | 32.28 | 10.42 | 0.58 | -1.61 | 8.03 | 0.0 | 0.0 | 1.47 | 0.0 | 67.05 | 0.28 | 0.0 | 86.67 | 8.27 | 13.13 | 4.03 | 10.02 | 10.6 | 11.58 | 0.33 | 371.43 | 182.5 | 8.6 | 16.53 | 13.91 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.97 | -7.48 | -1.33 | 16.05 | 11.61 | 63.61 | 1.6 | -40.07 | -23.08 | 0 | 0 | 0 | 11.3 | -44.47 | 11.11 | 0.85 | -64.88 | -41.78 | 9.32 | -15.66 | 15.49 | 15.60 | -17.25 | -11.16 | 12.08 | 2.63 | 40.96 | 0 | 0 | 0 | 2.7 | -19.88 | -58.07 | 10.36 | -0.48 | -3.18 | 8.03 | 0.0 | 11.07 | 1.47 | 0.0 | 67.05 | 0.28 | 0.0 | 86.67 | 7.31 | 13.16 | -3.05 | 9.06 | 10.35 | 5.59 | 0.07 | 143.75 | 118.42 | 7.38 | 17.14 | 3.07 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.21 | 65.46 | -52.65 | 14.38 | 4.96 | 40.98 | 2.67 | -1.11 | -21.47 | 0 | 0 | 0 | 20.35 | 21.49 | 38.06 | 2.42 | 49.38 | 3.42 | 11.05 | 11.96 | 9.3 | 18.85 | 1.24 | -17.98 | 11.77 | -7.76 | 61.68 | 0 | 0 | 0 | 3.37 | -24.61 | -51.72 | 10.41 | -0.57 | -4.14 | 8.03 | 0.0 | 11.07 | 1.47 | 18.55 | 673.68 | 0.28 | -26.32 | 0 | 6.46 | -1.82 | -6.78 | 8.21 | 0.12 | 15.31 | -0.16 | 42.86 | 27.27 | 6.3 | 0.0 | -6.11 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.94 | -36.6 | -47.57 | 13.7 | 23.31 | 75.64 | 2.7 | 40.62 | 6.3 | 0 | 0 | 0 | 16.75 | 47.45 | 52.83 | 1.62 | 305.0 | -25.35 | 9.87 | 23.68 | 10.4 | 18.62 | 10.18 | -7.78 | 12.76 | 5.19 | 45.66 | 0 | 0 | 0 | 4.47 | 136.51 | -40.56 | 10.47 | -1.13 | -4.73 | 8.03 | 0.0 | 11.07 | 1.24 | 40.91 | 552.63 | 0.38 | 153.33 | 0 | 6.58 | -17.23 | -8.99 | 8.2 | -8.69 | 10.51 | -0.28 | 30.0 | -86.67 | 6.3 | -16.56 | -11.02 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.06 | 1.66 | 36.61 | 11.11 | 13.25 | 80.65 | 1.92 | -7.69 | 40.15 | 0 | 0 | 0 | 11.36 | 11.7 | 12.48 | 0.4 | -72.6 | -69.7 | 7.98 | -1.12 | -3.27 | 16.90 | -3.75 | -8.27 | 12.13 | 41.54 | 124.63 | 0 | 0 | 0 | 1.89 | -70.65 | -44.9 | 10.59 | -1.03 | -7.27 | 8.03 | 11.07 | 11.07 | 0.88 | 0.0 | 363.16 | 0.15 | 0.0 | 0 | 7.95 | 5.44 | 17.6 | 8.98 | 4.66 | 29.21 | -0.4 | -5.26 | 4.76 | 7.55 | 5.45 | 19.09 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.01 | -55.6 | 40.0 | 9.81 | -3.82 | 152.19 | 2.08 | -38.82 | 316.0 | 0 | 0 | 0 | 10.17 | -31.0 | 24.02 | 1.46 | -37.61 | 53.68 | 8.07 | -20.18 | 0.0 | 17.55 | -23.6 | 0 | 8.57 | 17.72 | 68.7 | 0 | 0 | 0 | 6.44 | -7.74 | 180.0 | 10.7 | -1.47 | -7.68 | 7.23 | 0.0 | 0.0 | 0.88 | 363.16 | 0 | 0.15 | 0 | 0 | 7.54 | 8.8 | 33.93 | 8.58 | 20.51 | 52.4 | -0.38 | -72.73 | -660.0 | 7.16 | 6.71 | 28.32 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.78 | 83.24 | 113.88 | 10.2 | 30.77 | 25.77 | 3.4 | 33.86 | 1159.26 | 0 | 0 | 0 | 14.74 | 34.49 | -1.93 | 2.34 | 7.83 | -16.13 | 10.11 | 13.09 | -1.75 | 22.98 | 13.83 | 0 | 7.28 | -16.89 | 33.09 | 0 | 0 | 0 | 6.98 | -7.18 | 175.89 | 10.86 | -1.18 | -7.89 | 7.23 | 0.0 | 0.0 | 0.19 | 0.0 | 0 | 0 | 0 | 0 | 6.93 | -4.15 | 48.39 | 7.12 | -4.04 | 52.46 | -0.22 | -46.67 | -466.67 | 6.71 | -5.23 | 41.86 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.7 | 65.18 | -7.96 | 7.8 | 26.83 | -35.32 | 2.54 | 85.4 | 6250.0 | 0 | 0 | 0 | 10.96 | 8.51 | -4.36 | 2.17 | 64.39 | 10.71 | 8.94 | 8.36 | 1.71 | 20.19 | 9.59 | 0 | 8.76 | 62.22 | -6.41 | 0 | 0 | 0 | 7.52 | 119.24 | 172.46 | 10.99 | -3.77 | -7.72 | 7.23 | 0.0 | 0.0 | 0.19 | 0.0 | 0 | 0 | 0 | 0 | 7.23 | 6.95 | 284.57 | 7.42 | 6.76 | 294.68 | -0.15 | 64.29 | -225.0 | 7.08 | 11.67 | 254.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.24 | 4.19 | 0.0 | 6.15 | 58.1 | 0.0 | 1.37 | 174.0 | 0.0 | 0 | 0 | 0.0 | 10.1 | 23.17 | 0.0 | 1.32 | 38.95 | 0.0 | 8.25 | 2.23 | 0.0 | 18.42 | 0 | 0.0 | 5.4 | 6.3 | 0.0 | 0 | 0 | 0.0 | 3.43 | 49.13 | 0.0 | 11.42 | -1.47 | 0.0 | 7.23 | 0.0 | 0.0 | 0.19 | 0 | 0.0 | 0 | 0 | 0.0 | 6.76 | 20.07 | 0.0 | 6.95 | 23.45 | 0.0 | -0.42 | -740.0 | 0.0 | 6.34 | 13.62 | 0.0 | 0.00 | 0 | 0.0 |
