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) | 0.78 | -65.64 | 2.38 | 891.67 | 0 | 0 | 0 | 0 | 7.21 | -24.34 | -2.99 | 0 | 3.06 | 63.64 | 42.44 | 116.29 | 1.56 | 6.12 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 5.87 | 0.0 | 0 | 0 | 0.14 | 0.0 | -2.99 | 0 | -2.84 | 0 | -0.33 | 0 | -3.32 | 0 | 0.00 | 0 |
| 2022 (9) | 2.27 | -68.16 | 0.24 | -87.82 | 0 | 0 | 0 | 0 | 9.53 | -44.82 | -3.05 | 0 | 1.87 | -69.89 | 19.62 | -45.43 | 1.47 | -38.24 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 5.87 | 0.0 | 0.48 | -30.43 | 0.14 | 0.0 | -3.05 | 0 | -2.42 | 0 | -0.35 | 0 | -3.4 | 0 | 0.00 | 0 |
| 2021 (8) | 7.13 | -22.25 | 1.97 | -47.47 | 0 | 0 | 0 | 0 | 17.27 | -5.83 | -0.32 | 0 | 6.21 | -32.86 | 35.96 | -28.71 | 2.38 | 24.61 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 5.87 | 0.17 | 0.69 | 23.21 | 0.14 | 180.0 | -0.2 | 0 | 0.63 | -70.28 | -0.22 | 0 | -0.42 | 0 | 0.00 | 0 |
| 2020 (7) | 9.17 | 651.64 | 3.75 | 53.06 | 0 | 0 | 0 | 0 | 18.34 | 34.16 | 1.31 | 0 | 9.25 | 39.94 | 50.44 | 4.31 | 1.91 | 17.18 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 5.86 | 21.33 | 0.56 | 0.0 | 0.05 | 0.0 | 1.52 | 623.81 | 2.12 | 161.73 | -0.14 | 0 | 1.38 | 0 | 0.00 | 0 |
| 2019 (6) | 1.22 | 12.96 | 2.45 | 10.86 | 0 | 0 | 0 | 0 | 13.67 | 4.83 | -0.19 | 0 | 6.61 | 2.01 | 48.35 | -2.69 | 1.63 | -10.44 | 0 | 0 | 0 | 0 | 0.01 | -66.67 | 4.83 | 0.0 | 0.56 | 0.0 | 0.05 | 0.0 | 0.21 | -47.5 | 0.81 | -19.0 | -0.34 | 0 | -0.13 | 0 | 0.00 | 0 |
| 2018 (5) | 1.08 | -39.66 | 2.21 | 7.8 | 0 | 0 | 0 | 0 | 13.04 | -2.98 | -0.89 | 0 | 6.48 | 0.31 | 49.69 | 3.39 | 1.82 | 20.53 | 0 | 0 | 0 | 0 | 0.03 | -40.0 | 4.83 | 0.0 | 0.56 | 14.29 | 0.05 | 0 | 0.4 | -80.3 | 1.0 | -60.32 | -0.36 | 0 | 0.04 | -97.98 | 0.00 | 0 |
| 2017 (4) | 1.79 | -28.97 | 2.05 | -6.39 | 0 | 0 | 0 | 0 | 13.44 | -1.25 | 0.66 | 83.33 | 6.46 | 13.53 | 48.07 | 14.97 | 1.51 | -8.48 | 0 | 0 | 0 | 0 | 0.05 | 150.0 | 4.83 | 0.0 | 0.49 | 8.89 | 0 | 0 | 2.03 | 7.41 | 2.52 | 7.69 | -0.05 | 0 | 1.98 | 3.66 | 0.00 | 0 |
| 2016 (3) | 2.52 | -28.21 | 2.19 | 39.49 | 0 | 0 | 0 | 0 | 13.61 | 16.52 | 0.36 | 63.64 | 5.69 | 4.79 | 41.81 | -10.07 | 1.65 | 33.06 | 0 | 0 | 0 | 0 | 0.02 | -50.0 | 4.83 | 0.0 | 0.45 | 4.65 | 0 | 0 | 1.89 | -6.9 | 2.34 | -4.88 | 0.02 | -33.33 | 1.91 | -7.28 | 0.00 | 0 |
| 2015 (2) | 3.51 | -8.83 | 1.57 | 23.62 | 0 | 0 | 0 | 0 | 11.68 | -24.3 | 0.22 | -90.31 | 5.43 | -13.54 | 46.49 | 14.23 | 1.24 | -16.78 | 0 | 0 | 0 | 0 | 0.04 | 300.0 | 4.83 | -1.83 | 0.43 | 115.0 | 0 | 0 | 2.03 | -42.49 | 2.46 | -34.22 | 0.03 | -25.0 | 2.06 | -42.3 | 0.00 | 0 |
| 2014 (1) | 3.85 | 97.44 | 1.27 | -0.78 | 0 | 0 | 0 | 0 | 15.43 | 18.88 | 2.27 | 34.32 | 6.28 | 37.42 | 40.70 | 15.6 | 1.49 | -1.32 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 4.92 | 18.55 | 0.2 | 400.0 | 0 | 0 | 3.53 | 83.85 | 3.74 | 90.82 | 0.04 | 300.0 | 3.57 | 84.97 | 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) | 0.59 | -45.37 | -48.25 | 3.3 | -2.08 | 79.35 | 0 | 0 | 0 | 0 | 0 | 0 | 1.74 | 9.43 | -19.44 | -0.41 | 37.88 | -2.5 | 2.81 | 6.04 | -14.59 | 44.11 | 13.03 | -4.8 | 1.34 | -6.29 | -18.29 | 2.92 | 0.0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.89 | 0.0 | 0.34 | 0 | 0 | 0 | 0.14 | 0.0 | 0.0 | -1.96 | -26.45 | 3.45 | -1.81 | -29.29 | 4.23 | -0.28 | -7.69 | 6.67 | -2.24 | -23.76 | 3.86 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.08 | 36.71 | -35.71 | 3.37 | 18.25 | 110.62 | 0 | 0 | 0 | 0 | 0 | 0 | 1.59 | 8.9 | -7.02 | -0.66 | 25.84 | 41.07 | 2.65 | 4.74 | 5.58 | 39.03 | 6.59 | -1.73 | 1.43 | -4.67 | -10.62 | 2.92 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.89 | 0.34 | 0.34 | 0 | 0 | 0 | 0.14 | 0.0 | 0.0 | -1.55 | 59.95 | 5.49 | -1.4 | 62.47 | 6.04 | -0.26 | 3.7 | -36.84 | -1.81 | 56.28 | 1.09 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.79 | 1.28 | -52.12 | 2.85 | 19.75 | 285.14 | 0 | 0 | 0 | 0 | 0 | 0 | 1.46 | -7.59 | -17.05 | -0.89 | 6.32 | -71.15 | 2.53 | -17.32 | 5.42 | 36.61 | -13.73 | 11.82 | 1.5 | -3.85 | -19.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 0.0 | 5.87 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.14 | 0.0 | 0.0 | -3.87 | -29.43 | -8.71 | -3.73 | -31.34 | -26.87 | -0.27 | 18.18 | -35.0 | -4.14 | -24.7 | -10.11 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.78 | -31.58 | -65.64 | 2.38 | 29.35 | 891.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.58 | -26.85 | 7.48 | -0.95 | -137.5 | 5.0 | 3.06 | -6.99 | 63.64 | 42.44 | -8.41 | 116.29 | 1.56 | -4.88 | 6.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 5.87 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.14 | 0.0 | 0.0 | -2.99 | -47.29 | 1.97 | -2.84 | -50.26 | -17.36 | -0.33 | -10.0 | 5.71 | -3.32 | -42.49 | 2.35 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.14 | -32.14 | -73.18 | 1.84 | 15.0 | 441.18 | 0 | 0 | 0 | 0 | 0 | 0 | 2.16 | 26.32 | 56.52 | -0.4 | 64.29 | 75.16 | 3.29 | 31.08 | 28.52 | 46.34 | 16.68 | 119.56 | 1.64 | 2.5 | -2.96 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 5.87 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.14 | 0.0 | 0.0 | -2.03 | -23.78 | 0.98 | -1.89 | -26.85 | -33.1 | -0.3 | -57.89 | 11.76 | -2.33 | -27.32 | 2.51 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.68 | 1.82 | -68.83 | 1.6 | 116.22 | -13.51 | 0 | 0 | 0 | 0 | 0 | 0 | 1.71 | -2.84 | -37.13 | -1.12 | -115.38 | -100.0 | 2.51 | 4.58 | -40.38 | 39.72 | 21.3 | 36.79 | 1.6 | -13.98 | -26.94 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 5.87 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.14 | 0.0 | 0.0 | -1.64 | 53.93 | -272.73 | -1.49 | 49.32 | -884.21 | -0.19 | 5.0 | 36.67 | -1.83 | 51.33 | -147.3 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.65 | -27.31 | -69.78 | 0.74 | 208.33 | -69.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.76 | 19.73 | -55.56 | -0.52 | 48.0 | -533.33 | 2.4 | 28.34 | -62.79 | 32.74 | 66.86 | -17.51 | 1.86 | 26.53 | -23.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.87 | 0.0 | 0.0 | 0.48 | 0.0 | -30.43 | 0.14 | 0.0 | 0.0 | -3.56 | -16.72 | -4350.0 | -2.94 | -21.49 | -492.0 | -0.2 | 42.86 | 37.5 | -3.76 | -10.59 | -840.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.27 | -46.59 | -68.16 | 0.24 | -29.41 | -87.82 | 0 | 0 | 0 | 0 | 0 | 0 | 1.47 | 6.52 | -63.88 | -1.0 | 37.89 | -194.12 | 1.87 | -26.95 | -69.89 | 19.62 | -7.02 | -45.46 | 1.47 | -13.02 | -38.24 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.01 | 0.0 | -50.0 | 5.87 | 0.0 | 0.0 | 0.48 | 0.0 | -30.43 | 0.14 | 0.0 | 0.0 | -3.05 | -48.78 | -1425.0 | -2.42 | -70.42 | -484.13 | -0.35 | -2.94 | -59.09 | -3.4 | -42.26 | -709.52 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.25 | -21.15 | -49.1 | 0.34 | -81.62 | -84.82 | 0 | 0 | 0 | 0 | 0 | 0 | 1.38 | -49.26 | -63.2 | -1.61 | -187.5 | -347.22 | 2.56 | -39.19 | -57.19 | 21.10 | -27.31 | -33.62 | 1.69 | -22.83 | -21.03 | 0 | 0 | 0 | 1.97 | 0.0 | 0 | 0.01 | 0.0 | -66.67 | 5.87 | 0.0 | 0.0 | 0.48 | 0.0 | -30.43 | 0.14 | 0.0 | 0.0 | -2.05 | -365.91 | -1564.29 | -1.42 | -847.37 | -246.39 | -0.34 | -13.33 | -30.77 | -2.39 | -222.97 | -1891.67 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.39 | -1.28 | -43.14 | 1.85 | -24.18 | -23.55 | 0 | 0 | 0 | 0 | 0 | 0 | 2.72 | -31.31 | -39.15 | -0.56 | -566.67 | -2900.0 | 4.21 | -34.73 | -40.87 | 29.03 | -26.85 | -15.51 | 2.19 | -9.88 | -6.01 | 0 | 0 | 0 | 1.97 | 0 | 0 | 0.01 | 0.0 | -50.0 | 5.87 | 0.0 | 0.17 | 0.48 | -30.43 | -30.43 | 0.14 | 0.0 | 0.0 | -0.44 | -450.0 | -188.0 | 0.19 | -74.67 | -85.71 | -0.3 | 6.25 | -1600.0 | -0.74 | -85.0 | -242.31 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.46 | -23.42 | -42.22 | 2.44 | 23.86 | -12.23 | 0 | 0 | 0 | 0 | 0 | 0 | 3.96 | -2.7 | -20.32 | 0.12 | 135.29 | -66.67 | 6.45 | 3.86 | -20.96 | 39.69 | 10.32 | -2.28 | 2.43 | 2.1 | 6.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 0.0 | 5.87 | 0.0 | 0.17 | 0.69 | 0.0 | 23.21 | 0.14 | 0.0 | 180.0 | -0.08 | 60.0 | -104.26 | 0.75 | 19.05 | -69.76 | -0.32 | -45.45 | -420.0 | -0.4 | 4.76 | -120.2 | 0.00 | 0 | 0 |
| 21Q4 (9) | 7.13 | -14.61 | -22.25 | 1.97 | -12.05 | -47.47 | 0 | 0 | 0 | 0 | 0 | 0 | 4.07 | 8.53 | -27.58 | -0.34 | 5.56 | -150.0 | 6.21 | 3.85 | -32.86 | 35.98 | 13.17 | -28.66 | 2.38 | 11.21 | 24.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 100.0 | 5.87 | 0.0 | 0.17 | 0.69 | 0.0 | 23.21 | 0.14 | 0.0 | 180.0 | -0.2 | -242.86 | -113.16 | 0.63 | -35.05 | -70.28 | -0.22 | 15.38 | -57.14 | -0.42 | -250.0 | -130.43 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.35 | -11.92 | 356.28 | 2.24 | -7.44 | -11.81 | 0 | 0 | 0 | 0 | 0 | 0 | 3.75 | -16.11 | -33.75 | -0.36 | -1900.0 | -165.45 | 5.98 | -16.01 | -28.98 | 31.79 | -7.48 | -36.68 | 2.14 | -8.15 | 11.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 0 | 5.87 | 0.17 | 21.03 | 0.69 | 0.0 | 23.21 | 0.14 | 0.0 | 180.0 | 0.14 | -72.0 | -83.33 | 0.97 | -27.07 | -32.64 | -0.26 | -1400.0 | 36.59 | -0.12 | -123.08 | -127.91 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.48 | 0.32 | 338.89 | 2.42 | -12.95 | -19.06 | 0 | 0 | 0 | 0 | 0 | 0 | 4.47 | -10.06 | 16.41 | 0.02 | -94.44 | -66.67 | 7.12 | -12.75 | 9.2 | 34.36 | -15.4 | 0 | 2.33 | 1.75 | 37.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 5.86 | 0.0 | 21.33 | 0.69 | 23.21 | 23.21 | 0.14 | 180.0 | 180.0 | 0.5 | -73.4 | 78.57 | 1.33 | -46.37 | 49.44 | 0.02 | -80.0 | 103.08 | 0.52 | -73.74 | 240.54 | 0.00 | 0 | 0 |
| 21Q1 (6) | 9.45 | 3.05 | 501.91 | 2.78 | -25.87 | 0.36 | 0 | 0 | 0 | 0 | 0 | 0 | 4.97 | -11.57 | 54.35 | 0.36 | -47.06 | 1700.0 | 8.16 | -11.78 | 27.1 | 40.62 | -19.47 | 0 | 2.29 | 19.9 | 59.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.86 | 0.0 | 21.33 | 0.56 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 1.88 | 23.68 | 717.39 | 2.48 | 16.98 | 198.8 | 0.1 | 171.43 | 131.25 | 1.98 | 43.48 | 2300.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.17 | 401.09 | 651.64 | 3.75 | 47.64 | 53.06 | 0 | 0 | 0 | 0 | 0 | 0 | 5.62 | -0.71 | 38.77 | 0.68 | 23.64 | 1033.33 | 9.25 | 9.86 | 39.94 | 50.44 | 0.45 | 0 | 1.91 | -0.52 | 17.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0.0 | 5.86 | 20.82 | 21.33 | 0.56 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 1.52 | 80.95 | 623.81 | 2.12 | 47.22 | 161.73 | -0.14 | 65.85 | 58.82 | 1.38 | 220.93 | 1161.54 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.83 | -15.28 | 0.0 | 2.54 | -15.05 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.66 | 47.4 | 0.0 | 0.55 | 816.67 | 0.0 | 8.42 | 29.14 | 0.0 | 50.21 | 0 | 0.0 | 1.92 | 13.61 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 4.85 | 0.41 | 0.0 | 0.56 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.84 | 200.0 | 0.0 | 1.44 | 61.8 | 0.0 | -0.41 | 36.92 | 0.0 | 0.43 | 216.22 | 0.0 | 0.00 | 0 | 0.0 |
