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) | 11.08 | 9.59 | 1.38 | 14.05 | 0.71 | -10.13 | 0 | 0 | 10.75 | -4.95 | 0.61 | 916.67 | 3.81 | 11.08 | 35.44 | 16.87 | 1.87 | 3.31 | 4.49 | -9.66 | 4.58 | -17.33 | 0.47 | 34.29 | 6.85 | 0.0 | 0.13 | 8.33 | 0.29 | -64.2 | 1.2 | 1233.33 | 1.61 | 59.41 | -0.36 | 0 | 0.84 | 0 | 0.09 | 8.46 |
| 2022 (9) | 10.11 | 22.25 | 1.21 | -33.15 | 0.79 | -14.13 | 0 | 0 | 11.31 | -10.8 | 0.06 | -93.88 | 3.43 | -21.15 | 30.33 | -11.6 | 1.81 | 3.43 | 4.97 | 1.64 | 5.54 | 48.92 | 0.35 | 0.0 | 6.85 | 0.0 | 0.12 | 500.0 | 0.81 | 350.0 | 0.09 | -90.72 | 1.01 | -13.68 | -0.29 | 0 | -0.2 | 0 | 0.09 | 14.37 |
| 2021 (8) | 8.27 | 0.36 | 1.81 | 105.68 | 0.92 | -22.69 | 0 | 0 | 12.68 | 59.3 | 0.98 | 390.0 | 4.35 | 41.23 | 34.31 | -11.34 | 1.75 | 25.9 | 4.89 | 3.6 | 3.72 | -17.33 | 0.35 | 0.0 | 6.85 | 0.0 | 0.02 | 0 | 0.18 | 1700.0 | 0.97 | 410.53 | 1.17 | 485.0 | -0.81 | 0 | 0.16 | 0 | 0.08 | 20.55 |
| 2020 (7) | 8.24 | 9.28 | 0.88 | 780.0 | 1.19 | -0.83 | 0 | 0 | 7.96 | 58.88 | 0.2 | 0 | 3.08 | 57.95 | 38.69 | -0.59 | 1.39 | 32.38 | 4.72 | -8.7 | 4.5 | 4.17 | 0.35 | 0 | 6.85 | 0.0 | 0 | 0 | 0.01 | -96.3 | 0.19 | 0 | 0.2 | 0 | -1.02 | 0 | -0.83 | 0 | 0.06 | 283.11 |
| 2019 (6) | 7.54 | -17.23 | 0.1 | 0 | 1.2 | 51.9 | 0 | 0 | 5.01 | -30.61 | -4.59 | 0 | 1.95 | 0.0 | 38.92 | 44.11 | 1.05 | 43.84 | 5.17 | 21.65 | 4.32 | 5.37 | 0 | 0 | 6.85 | 0.0 | 0.76 | 4.11 | 0.27 | 2600.0 | -3.34 | 0 | -2.31 | 0 | -0.27 | 0 | -3.61 | 0 | 0.02 | 0 |
| 2018 (5) | 9.11 | 22.45 | 0 | 0 | 0.79 | 27.42 | 0 | 0 | 7.22 | -26.7 | 0.27 | -51.79 | 1.95 | -45.38 | 27.01 | -25.48 | 0.73 | 4.29 | 4.25 | 104.33 | 4.1 | 167.97 | 0 | 0 | 6.85 | 0.0 | 0.73 | 7.35 | 0.01 | 0.0 | 1.75 | -3.85 | 2.49 | -0.8 | -0.27 | 0 | 1.48 | -19.13 | 0.00 | 0 |
| 2017 (4) | 7.44 | 21.57 | 0 | 0 | 0.62 | 0.0 | 0 | 0 | 9.85 | 16.43 | 0.56 | 69.7 | 3.57 | 4.39 | 36.24 | -10.34 | 0.7 | -10.26 | 2.08 | 20.93 | 1.53 | -23.5 | 0 | 0 | 6.85 | -2.97 | 0.68 | 6.25 | 0.01 | 0.0 | 1.82 | 31.88 | 2.51 | 23.65 | 0.01 | -98.39 | 1.83 | -8.5 | 0.00 | 0 |
| 2016 (3) | 6.12 | 4.97 | 0 | 0 | 0.62 | -34.74 | 0 | 0 | 8.46 | 16.21 | 0.33 | 22.22 | 3.42 | 30.04 | 40.43 | 11.9 | 0.78 | 62.5 | 1.72 | 24.64 | 2.0 | -23.66 | 0 | 0 | 7.06 | 0.0 | 0.64 | 3.23 | 0.01 | 0.0 | 1.38 | 7.81 | 2.03 | 6.28 | 0.62 | 1450.0 | 2.0 | 51.52 | 0.00 | 0 |
| 2015 (2) | 5.83 | -7.9 | 0 | 0 | 0.95 | 61.02 | 0.81 | 0 | 7.28 | 5.05 | 0.27 | 0 | 2.63 | 9.13 | 36.13 | 3.88 | 0.48 | 2.13 | 1.38 | 45.26 | 2.62 | 26.57 | 0 | 0 | 7.06 | 0.0 | 0.62 | 0.0 | 0.01 | 0.0 | 1.28 | 25.49 | 1.91 | 15.76 | 0.04 | 100.0 | 1.32 | 26.92 | 0.00 | 0 |
| 2014 (1) | 6.33 | -26.05 | 0 | 0 | 0.59 | 34.09 | 0 | 0 | 6.93 | -25.64 | -0.63 | 0 | 2.41 | -0.82 | 34.78 | 33.38 | 0.47 | -39.74 | 0.95 | -52.02 | 2.07 | 168.83 | 0 | 0 | 7.06 | 0.0 | 0.62 | 1.64 | 0.01 | -66.67 | 1.02 | -48.74 | 1.65 | -37.26 | 0.02 | 100.0 | 1.04 | -48.0 | 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) | 9.23 | -2.53 | -15.4 | 0.91 | -16.51 | -38.1 | 0.93 | 3.33 | 16.25 | 0 | 0 | 0 | 2.45 | -3.54 | -11.87 | 0.06 | 0.0 | -66.67 | 3.34 | -12.79 | -16.08 | 31.60 | -10.07 | -15.52 | 1.56 | -14.29 | -12.36 | 6.47 | 1.73 | 43.78 | 3.77 | -6.22 | -20.46 | 0.47 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.19 | 0.0 | 46.15 | 0.36 | 0.0 | 24.14 | 0.82 | 9.33 | -30.51 | 1.37 | 5.38 | -14.37 | -0.31 | 8.82 | 3.12 | 0.51 | 24.39 | -40.7 | 0.10 | 1.03 | 8.52 |
| 24Q2 (19) | 9.47 | -13.52 | -13.91 | 1.09 | 0.0 | -19.26 | 0.9 | 3.45 | 12.5 | 0 | 0 | 0 | 2.54 | -11.19 | -5.22 | 0.06 | -40.0 | -72.73 | 3.83 | -3.77 | 4.93 | 35.14 | -2.53 | 0.89 | 1.82 | 1.11 | 1.68 | 6.36 | 22.07 | 44.55 | 4.02 | -5.85 | -21.79 | 0.47 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.19 | 46.15 | 46.15 | 0.36 | 24.14 | 24.14 | 0.75 | -8.54 | -25.74 | 1.3 | 4.84 | -8.45 | -0.34 | -3.03 | -13.33 | 0.41 | -16.33 | -42.25 | 0.10 | -0.32 | 12.84 |
| 24Q1 (18) | 10.95 | -1.17 | 6.62 | 1.09 | -21.01 | 2.83 | 0.87 | 22.54 | 10.13 | 0 | 0 | 0 | 2.86 | 5.15 | 11.28 | 0.1 | 400.0 | -47.37 | 3.98 | 4.46 | 15.03 | 36.05 | 1.72 | 14.09 | 1.8 | -3.74 | 0.0 | 5.21 | 16.04 | 10.85 | 4.27 | -6.77 | -20.19 | 0.47 | 0.0 | 34.29 | 6.85 | 0.0 | 0.0 | 0.13 | 0.0 | 8.33 | 0.29 | 0.0 | -64.2 | 0.82 | -31.67 | 192.86 | 1.24 | -22.98 | 3.33 | -0.33 | 8.33 | -17.86 | 0.49 | -41.67 | 0 | 0.10 | 6.81 | 13.69 |
| 23Q4 (17) | 11.08 | 1.56 | 9.59 | 1.38 | -6.12 | 14.05 | 0.71 | -11.25 | -10.13 | 0 | 0 | 0 | 2.72 | -2.16 | 4.21 | 0.02 | -88.89 | 140.0 | 3.81 | -4.27 | 11.08 | 35.44 | -5.25 | 16.87 | 1.87 | 5.06 | 3.31 | 4.49 | -0.22 | -9.66 | 4.58 | -3.38 | -17.33 | 0.47 | 0.0 | 34.29 | 6.85 | 0.0 | 0.0 | 0.13 | 0.0 | 8.33 | 0.29 | 0.0 | -64.2 | 1.2 | 1.69 | 1233.33 | 1.61 | 0.62 | 59.41 | -0.36 | -12.5 | -24.14 | 0.84 | -2.33 | 520.0 | 0.09 | 0.89 | 8.46 |
| 23Q3 (16) | 10.91 | -0.82 | 23.28 | 1.47 | 8.89 | 28.95 | 0.8 | 0.0 | 0.0 | 0 | 0 | 0 | 2.78 | 3.73 | 6.11 | 0.18 | -18.18 | 260.0 | 3.98 | 9.04 | 8.45 | 37.41 | 7.4 | 22.31 | 1.78 | -0.56 | -3.26 | 4.5 | 2.27 | -7.22 | 4.74 | -7.78 | -17.28 | 0.47 | 0.0 | 34.29 | 6.85 | 0.0 | 0.0 | 0.13 | 0.0 | 8.33 | 0.29 | 0.0 | -64.2 | 1.18 | 16.83 | 742.86 | 1.6 | 12.68 | 50.94 | -0.32 | -6.67 | 40.74 | 0.86 | 21.13 | 315.0 | 0.09 | 5.04 | 7.55 |
| 23Q2 (15) | 11.0 | 7.11 | 25.57 | 1.35 | 27.36 | 7.14 | 0.8 | 1.27 | -3.61 | 0 | 0 | 0 | 2.68 | 4.28 | -14.92 | 0.22 | 15.79 | 229.41 | 3.65 | 5.49 | -13.92 | 34.83 | 10.22 | 5.72 | 1.79 | -0.56 | -6.28 | 4.4 | -6.38 | -6.58 | 5.14 | -3.93 | -15.18 | 0.47 | 34.29 | 34.29 | 6.85 | 0.0 | 0.0 | 0.13 | 8.33 | 8.33 | 0.29 | -64.2 | -64.2 | 1.01 | 260.71 | 1022.22 | 1.42 | 18.33 | 40.59 | -0.3 | -7.14 | 46.43 | 0.71 | 0 | 251.06 | 0.09 | 0.44 | 6.25 |
| 23Q1 (14) | 10.27 | 1.58 | 14.24 | 1.06 | -12.4 | -37.65 | 0.79 | 0.0 | -7.06 | 0 | 0 | 0 | 2.57 | -1.53 | -12.29 | 0.19 | 480.0 | -17.39 | 3.46 | 0.87 | -12.18 | 31.60 | 4.19 | 3.38 | 1.8 | -0.55 | 34.33 | 4.7 | -5.43 | -4.67 | 5.35 | -3.43 | 0.75 | 0.35 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.12 | 0.0 | 500.0 | 0.81 | 0.0 | 350.0 | 0.28 | 211.11 | -76.86 | 1.2 | 18.81 | -14.89 | -0.28 | 3.45 | 39.13 | 0 | 100.0 | -100.0 | 0.09 | 1.9 | 11.49 |
| 22Q4 (13) | 10.11 | 14.24 | 22.25 | 1.21 | 6.14 | -33.15 | 0.79 | -1.25 | -14.13 | 0 | 0 | 0 | 2.61 | -0.38 | -20.91 | -0.05 | -200.0 | -116.67 | 3.43 | -6.54 | -21.15 | 30.33 | -0.84 | -11.53 | 1.81 | -1.63 | 3.43 | 4.97 | 2.47 | 1.64 | 5.54 | -3.32 | 48.92 | 0.35 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.12 | 0.0 | 500.0 | 0.81 | 0.0 | 350.0 | 0.09 | -35.71 | -90.72 | 1.01 | -4.72 | -13.68 | -0.29 | 46.3 | 64.2 | -0.2 | 50.0 | -225.0 | 0.09 | 0.04 | 14.37 |
| 22Q3 (12) | 8.85 | 1.03 | 32.68 | 1.14 | -9.52 | -12.31 | 0.8 | -3.61 | -13.04 | 0 | 0 | 0 | 2.62 | -16.83 | -24.93 | 0.05 | 129.41 | -82.76 | 3.67 | -13.44 | -16.21 | 30.58 | -7.17 | -17.4 | 1.84 | -3.66 | 25.17 | 4.85 | 2.97 | 0.41 | 5.73 | -5.45 | 45.43 | 0.35 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.12 | 0.0 | 500.0 | 0.81 | 0.0 | 350.0 | 0.14 | 55.56 | -79.1 | 1.06 | 4.95 | 21.84 | -0.54 | 3.57 | 33.33 | -0.4 | 14.89 | -185.71 | 0.09 | 3.77 | 20.79 |
| 22Q2 (11) | 8.76 | -2.56 | 25.68 | 1.26 | -25.88 | 31.25 | 0.83 | -2.35 | -11.7 | 0 | 0 | 0 | 3.15 | 7.51 | -0.63 | -0.17 | -173.91 | -185.0 | 4.24 | 7.61 | 10.7 | 32.94 | 7.78 | -7.19 | 1.91 | 42.54 | 31.72 | 4.71 | -4.46 | -1.46 | 6.06 | 14.12 | 44.63 | 0.35 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.12 | 500.0 | 0 | 0.81 | 350.0 | 8000.0 | 0.09 | -92.56 | -84.21 | 1.01 | -28.37 | 74.14 | -0.56 | -21.74 | 22.22 | -0.47 | -162.67 | -213.33 | 0.08 | 5.39 | 22.96 |
| 22Q1 (10) | 8.99 | 8.71 | 19.87 | 1.7 | -6.08 | 78.95 | 0.85 | -7.61 | -19.81 | 0 | 0 | 0 | 2.93 | -11.21 | 7.33 | 0.23 | -23.33 | 21.05 | 3.94 | -9.43 | 13.22 | 30.57 | -10.83 | -17.26 | 1.34 | -23.43 | -18.79 | 4.93 | 0.82 | 2.92 | 5.31 | 42.74 | 19.86 | 0.35 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.18 | 0.0 | 1700.0 | 1.21 | 24.74 | 227.03 | 1.41 | 20.51 | 271.05 | -0.46 | 43.21 | 49.45 | 0.75 | 368.75 | 238.89 | 0.08 | 4.53 | 21.19 |
| 21Q4 (9) | 8.27 | 23.99 | 0.36 | 1.81 | 39.23 | 105.68 | 0.92 | 0.0 | -22.69 | 0 | 0 | 0 | 3.3 | -5.44 | 35.25 | 0.3 | 3.45 | 850.0 | 4.35 | -0.68 | 41.23 | 34.28 | -7.42 | -11.52 | 1.75 | 19.05 | 25.9 | 4.89 | 1.24 | 3.6 | 3.72 | -5.58 | -17.33 | 0.35 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.18 | 0.0 | 1700.0 | 0.97 | 44.78 | 410.53 | 1.17 | 34.48 | 485.0 | -0.81 | 0.0 | 20.59 | 0.16 | 214.29 | 119.28 | 0.08 | 5.66 | 20.55 |
| 21Q3 (8) | 6.67 | -4.3 | -22.89 | 1.3 | 35.42 | -5.11 | 0.92 | -2.13 | -29.23 | 0 | 0 | 0 | 3.49 | 10.09 | 42.45 | 0.29 | 45.0 | 93.33 | 4.38 | 14.36 | 50.52 | 37.02 | 4.31 | -10.68 | 1.47 | 1.38 | 0.68 | 4.83 | 1.05 | 1.26 | 3.94 | -5.97 | -15.27 | 0.35 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.02 | 0 | 0 | 0.18 | 1700.0 | 1700.0 | 0.67 | 17.54 | 179.17 | 0.87 | 50.0 | 262.5 | -0.81 | -12.5 | 26.36 | -0.14 | 6.67 | 83.72 | 0.07 | 5.63 | 15.54 |
| 21Q2 (7) | 6.97 | -7.07 | -16.63 | 0.96 | 1.05 | 209.68 | 0.94 | -11.32 | -24.8 | 0 | 0 | 0 | 3.17 | 16.12 | 76.11 | 0.2 | 5.26 | 0.0 | 3.83 | 10.06 | 62.29 | 35.50 | -3.92 | 0 | 1.45 | -12.12 | 0.0 | 4.78 | -0.21 | 3.91 | 4.19 | -5.42 | -11.04 | 0.35 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0.57 | 54.05 | 533.33 | 0.58 | 52.63 | 480.0 | -0.72 | 20.88 | -63.64 | -0.15 | 72.22 | 57.14 | 0.07 | 3.87 | 15.79 |
| 21Q1 (6) | 7.5 | -8.98 | -12.38 | 0.95 | 7.95 | 493.75 | 1.06 | -10.92 | -11.67 | 0 | 0 | 0 | 2.73 | 11.89 | 116.67 | 0.19 | 575.0 | 272.73 | 3.48 | 12.99 | 125.97 | 36.94 | -4.64 | 0 | 1.65 | 18.71 | 60.19 | 4.79 | 1.48 | -7.71 | 4.43 | -1.56 | 10.2 | 0.35 | 0.0 | 0 | 6.85 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.01 | 0.0 | -96.3 | 0.37 | 94.74 | 110.72 | 0.38 | 90.0 | 115.7 | -0.91 | 10.78 | -213.79 | -0.54 | 34.94 | 85.56 | 0.07 | 3.98 | 218.12 |
| 20Q4 (5) | 8.24 | -4.74 | 9.28 | 0.88 | -35.77 | 780.0 | 1.19 | -8.46 | -0.83 | 0 | 0 | 0 | 2.44 | -0.41 | 61.59 | -0.04 | -126.67 | 98.97 | 3.08 | 5.84 | 57.95 | 38.74 | -6.54 | 0 | 1.39 | -4.79 | 32.38 | 4.72 | -1.05 | -8.7 | 4.5 | -3.23 | 4.17 | 0.35 | 0.0 | 0 | 6.85 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.01 | 0.0 | -96.3 | 0.19 | -20.83 | 105.69 | 0.2 | -16.67 | 108.66 | -1.02 | 7.27 | -277.78 | -0.83 | 3.49 | 77.01 | 0.06 | 1.27 | 283.11 |
| 20Q3 (4) | 8.65 | 3.47 | 0.0 | 1.37 | 341.94 | 0.0 | 1.3 | 4.0 | 0.0 | 0 | 0 | 0.0 | 2.45 | 36.11 | 0.0 | 0.15 | -25.0 | 0.0 | 2.91 | 23.31 | 0.0 | 41.45 | 0 | 0.0 | 1.46 | 0.69 | 0.0 | 4.77 | 3.7 | 0.0 | 4.65 | -1.27 | 0.0 | 0.35 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.24 | 166.67 | 0.0 | 0.24 | 140.0 | 0.0 | -1.1 | -150.0 | 0.0 | -0.86 | -145.71 | 0.0 | 0.06 | 5.86 | 0.0 |
