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) | 8.31 | -15.2 | 3.84 | -3.76 | 0.09 | -50.0 | 0 | 0 | 45.43 | 3.79 | 1.15 | -36.11 | 8.46 | 0.71 | 18.62 | -2.97 | 5.16 | 6.17 | 4.76 | -8.99 | 8.43 | 108.15 | 3.34 | -4.02 | 4.46 | 0.0 | 1.23 | 17.14 | 0.02 | -33.33 | 2.36 | -32.38 | 3.62 | -20.79 | -0.06 | 0 | 2.3 | -33.72 | 0.50 | 18.47 |
| 2022 (9) | 9.8 | 164.86 | 3.99 | 698.0 | 0.18 | -48.57 | 0 | 0 | 43.77 | 198.77 | 1.8 | 520.69 | 8.4 | 317.91 | 19.19 | 39.88 | 4.86 | 130.33 | 5.23 | 149.05 | 4.05 | 22.36 | 3.48 | 300.0 | 4.46 | 0.0 | 1.05 | 2.94 | 0.03 | 0.0 | 3.49 | 81.77 | 4.57 | 53.87 | -0.02 | 0 | 3.47 | 83.6 | 0.42 | 642.59 |
| 2021 (8) | 3.7 | 45.1 | 0.5 | -37.5 | 0.35 | 775.0 | 0 | 0 | 14.65 | 4.57 | 0.29 | -53.23 | 2.01 | 2.03 | 13.72 | -2.43 | 2.11 | 2.93 | 2.1 | 165.82 | 3.31 | 143.38 | 0.87 | -8.42 | 4.46 | 0.0 | 1.02 | 6.25 | 0.03 | 0.0 | 1.92 | -10.28 | 2.97 | -5.41 | -0.03 | 0 | 1.89 | -10.43 | 0.06 | -0.07 |
| 2020 (7) | 2.55 | 4.94 | 0.8 | 66.67 | 0.04 | -87.5 | 0 | 0 | 14.01 | 1.52 | 0.62 | -17.33 | 1.97 | 7.07 | 14.06 | 5.46 | 2.05 | 17.14 | 0.79 | 2.6 | 1.36 | 119.35 | 0.95 | 5.56 | 4.46 | 0.0 | 0.96 | 9.09 | 0.03 | 50.0 | 2.14 | -2.73 | 3.14 | 1.29 | -0.03 | 0 | 2.11 | -2.76 | 0.06 | 11.39 |
| 2019 (6) | 2.43 | -23.58 | 0.48 | -11.11 | 0.32 | 0 | 0 | 0 | 13.8 | 11.92 | 0.75 | 11.94 | 1.84 | -6.12 | 13.33 | -16.12 | 1.75 | 12.9 | 0.77 | 175.0 | 0.62 | -69.0 | 0.9 | -8.16 | 4.46 | 0.0 | 0.88 | 7.32 | 0.02 | 100.0 | 2.2 | 3.29 | 3.1 | 5.08 | -0.03 | 0 | 2.17 | 2.84 | 0.05 | -1.27 |
| 2018 (5) | 3.18 | 41.33 | 0.54 | -54.62 | 0 | 0 | 0 | 0 | 12.33 | 18.9 | 0.67 | 42.55 | 1.96 | 11.36 | 15.90 | -6.34 | 1.55 | 19.23 | 0.28 | 154.55 | 2.0 | 233.33 | 0.98 | -6.67 | 4.46 | 0.0 | 0.82 | 6.49 | 0.01 | 0 | 2.13 | 8.12 | 2.95 | 7.66 | -0.02 | 0 | 2.11 | 7.65 | 0.05 | 9.44 |
| 2017 (4) | 2.25 | -8.54 | 1.19 | 112.5 | 0 | 0 | 0 | 0 | 10.37 | 18.38 | 0.47 | 2.17 | 1.76 | 9.32 | 16.97 | -7.66 | 1.3 | 0.0 | 0.11 | -31.25 | 0.6 | 100.0 | 1.05 | 133.33 | 4.46 | 0.68 | 0.77 | 6.94 | 0 | 0 | 1.97 | 5.91 | 2.74 | 5.79 | -0.01 | 0 | 1.96 | 5.38 | 0.05 | 683.35 |
| 2016 (3) | 2.46 | -42.92 | 0.56 | -22.22 | 0.01 | -66.67 | 0 | 0 | 8.76 | -6.61 | 0.46 | -61.02 | 1.61 | -12.5 | 18.38 | -6.31 | 1.3 | 4.84 | 0.16 | 0 | 0.3 | 172.73 | 0.45 | 4.65 | 4.43 | 0.23 | 0.72 | 18.03 | 0 | 0 | 1.86 | -15.84 | 2.59 | -7.83 | 0 | 0 | 1.86 | -16.22 | 0.01 | 2.29 |
| 2015 (2) | 4.31 | 244.8 | 0.72 | -5.26 | 0.03 | 0.0 | 0 | 0 | 9.38 | -7.59 | 1.18 | 51.28 | 1.84 | 5.14 | 19.62 | 13.77 | 1.24 | -3.12 | 0 | 0 | 0.11 | 175.0 | 0.43 | -6.52 | 4.42 | 15.4 | 0.61 | 15.09 | 0 | 0 | 2.21 | 48.32 | 2.81 | 39.11 | 0.01 | 0.0 | 2.22 | 48.0 | 0.01 | -59.52 |
| 2014 (1) | 1.25 | 155.1 | 0.76 | 33.33 | 0.03 | 0.0 | 0 | 0 | 10.15 | 25.93 | 0.78 | 85.71 | 1.75 | 13.64 | 17.24 | -9.76 | 1.28 | 31.96 | 0 | 0 | 0.04 | -50.0 | 0.46 | 39.39 | 3.83 | 2.13 | 0.53 | 8.16 | 0.01 | 0.0 | 1.49 | 53.61 | 2.02 | 37.41 | 0.01 | 0.0 | 1.5 | 53.06 | 0.01 | 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) | 7.11 | 6.44 | -10.9 | 4.62 | 32.76 | 1.99 | 0.73 | 812.5 | 711.11 | 0 | 0 | 0 | 12.15 | 3.32 | 5.19 | 0.27 | -6.9 | -27.03 | 9.04 | 1.69 | 5.85 | 19.41 | 0.38 | 2.45 | 6.83 | 23.96 | 34.18 | 4.73 | -1.46 | -9.56 | 8.25 | 5.91 | -5.71 | 4.0 | 22.7 | 20.48 | 4.46 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.06 | 0.0 | 200.0 | 2.22 | 13.27 | 11.56 | 3.51 | 8.0 | 8.33 | 0.03 | 175.0 | 250.0 | 2.25 | 17.19 | 14.21 | 0.51 | 4.08 | 3.08 |
| 24Q2 (19) | 6.68 | -5.11 | -15.66 | 3.48 | -11.9 | 3.57 | 0.08 | 0.0 | 100.0 | 0 | 0 | 0 | 11.76 | 11.26 | 4.44 | 0.29 | 26.09 | 61.11 | 8.89 | 8.15 | 10.02 | 19.34 | 6.97 | 23.02 | 5.51 | 2.42 | 5.35 | 4.8 | -1.44 | -8.92 | 7.79 | -1.52 | 129.79 | 3.26 | -1.51 | -3.55 | 4.46 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.06 | 200.0 | 200.0 | 1.96 | 15.29 | -29.75 | 3.25 | 10.17 | -19.55 | -0.04 | 0.0 | 0.0 | 1.92 | 15.66 | -30.18 | 0.49 | -3.8 | 17.69 |
| 24Q1 (18) | 7.04 | -15.28 | -28.16 | 3.95 | 2.86 | -7.71 | 0.08 | -11.11 | -77.78 | 0 | 0 | 0 | 10.57 | -12.57 | 0.28 | 0.23 | -37.84 | 0.0 | 8.22 | -2.84 | 7.31 | 18.08 | -2.9 | 13.66 | 5.38 | 4.26 | 5.28 | 4.87 | 2.31 | -8.63 | 7.91 | -6.17 | 107.61 | 3.31 | -0.9 | -3.78 | 4.46 | 0.0 | 0.0 | 1.23 | 0.0 | 17.14 | 0.02 | 0.0 | -33.33 | 1.7 | -27.97 | -38.85 | 2.95 | -18.51 | -23.58 | -0.04 | 33.33 | -100.0 | 1.66 | -27.83 | -39.86 | 0.51 | 3.17 | 18.78 |
| 23Q4 (17) | 8.31 | 4.14 | -15.2 | 3.84 | -15.23 | -3.76 | 0.09 | 0.0 | -50.0 | 0 | 0 | 0 | 12.09 | 4.68 | 3.16 | 0.37 | 0.0 | 60.87 | 8.46 | -0.94 | 0.71 | 18.62 | -1.74 | -2.99 | 5.16 | 1.38 | 6.17 | 4.76 | -8.99 | -8.99 | 8.43 | -3.66 | 108.15 | 3.34 | 0.6 | -4.02 | 4.46 | 0.0 | 0.0 | 1.23 | 0.0 | 17.14 | 0.02 | 0.0 | -33.33 | 2.36 | 18.59 | -32.38 | 3.62 | 11.73 | -20.79 | -0.06 | -200.0 | -200.0 | 2.3 | 16.75 | -33.72 | 0.50 | -0.21 | 18.47 |
| 23Q3 (16) | 7.98 | 0.76 | -18.07 | 4.53 | 34.82 | -7.17 | 0.09 | 125.0 | 200.0 | 0 | 0 | 0 | 11.55 | 2.58 | -35.4 | 0.37 | 105.56 | 5.71 | 8.54 | 5.69 | 5.82 | 18.95 | 20.54 | -14.91 | 5.09 | -2.68 | 8.53 | 5.23 | -0.76 | -1.13 | 8.75 | 158.11 | 102.55 | 3.32 | -1.78 | 3.43 | 4.46 | 0.0 | 0.0 | 1.23 | 0.0 | 17.14 | 0.02 | 0.0 | -33.33 | 1.99 | -28.67 | -38.58 | 3.24 | -19.8 | -25.0 | -0.02 | 50.0 | -100.0 | 1.97 | -28.36 | -39.01 | 0.50 | 18.84 | 138.56 |
| 23Q2 (15) | 7.92 | -19.18 | 30.48 | 3.36 | -21.5 | 95.35 | 0.04 | -88.89 | 0.0 | 0 | 0 | 0 | 11.26 | 6.83 | 40.4 | 0.18 | -21.74 | -48.57 | 8.08 | 5.48 | 51.88 | 15.72 | -1.17 | -34.61 | 5.23 | 2.35 | 94.42 | 5.27 | -1.13 | 0.38 | 3.39 | -11.02 | -17.32 | 3.38 | -1.74 | 119.48 | 4.46 | 0.0 | 0.0 | 1.23 | 17.14 | 17.14 | 0.02 | -33.33 | -33.33 | 2.79 | 0.36 | -3.79 | 4.04 | 4.66 | 1.51 | -0.04 | -100.0 | -100.0 | 2.75 | -0.36 | -4.51 | 0.42 | -2.91 | 35.57 |
| 23Q1 (14) | 9.8 | 0.0 | 52.89 | 4.28 | 7.27 | 125.26 | 0.36 | 100.0 | 620.0 | 0 | 0 | 0 | 10.54 | -10.07 | 71.38 | 0.23 | 0.0 | -73.86 | 7.66 | -8.81 | 57.94 | 15.91 | -17.12 | -42.68 | 5.11 | 5.14 | 77.43 | 5.33 | 1.91 | 0.57 | 3.81 | -5.93 | -11.4 | 3.44 | -1.15 | 119.11 | 4.46 | 0.0 | 0.0 | 1.05 | 0.0 | 2.94 | 0.03 | 0.0 | 0.0 | 2.78 | -20.34 | 8.17 | 3.86 | -15.54 | 6.34 | -0.02 | 0.0 | -100.0 | 2.76 | -20.46 | 7.81 | 0.43 | 2.9 | 34.06 |
| 22Q4 (13) | 9.8 | 0.62 | 164.86 | 3.99 | -18.24 | 698.0 | 0.18 | 500.0 | -48.57 | 0 | 0 | 0 | 11.72 | -34.45 | 179.71 | 0.23 | -34.29 | 91.67 | 8.4 | 4.09 | 317.91 | 19.19 | -13.82 | 39.88 | 4.86 | 3.62 | 130.33 | 5.23 | -1.13 | 149.05 | 4.05 | -6.25 | 22.36 | 3.48 | 8.41 | 300.0 | 4.46 | 0.0 | 0.0 | 1.05 | 0.0 | 2.94 | 0.03 | 0.0 | 0.0 | 3.49 | 7.72 | 81.77 | 4.57 | 5.79 | 53.87 | -0.02 | -100.0 | 33.33 | 3.47 | 7.43 | 83.6 | 0.42 | 100.94 | 642.59 |
| 22Q3 (12) | 9.74 | 60.46 | 284.98 | 4.88 | 183.72 | 424.73 | 0.03 | -25.0 | -40.0 | 0 | 0 | 0 | 17.88 | 122.94 | 374.27 | 0.35 | 0.0 | 337.5 | 8.07 | 51.69 | 297.54 | 22.27 | -7.37 | 59.61 | 4.69 | 74.35 | 117.13 | 5.29 | 0.76 | 385.32 | 4.32 | 5.37 | 165.03 | 3.21 | 108.44 | 264.77 | 4.46 | 0.0 | 0.0 | 1.05 | 0.0 | 2.94 | 0.03 | 0.0 | 0.0 | 3.24 | 11.72 | 80.0 | 4.32 | 8.54 | 51.05 | -0.01 | 50.0 | 66.67 | 3.23 | 12.15 | 82.49 | 0.21 | -32.47 | 331.82 |
| 22Q2 (11) | 6.07 | -5.3 | 133.46 | 1.72 | -9.47 | 149.28 | 0.04 | -20.0 | -91.11 | 0 | 0 | 0 | 8.02 | 30.41 | 137.98 | 0.35 | -60.23 | 1066.67 | 5.32 | 9.69 | 216.67 | 24.04 | -13.36 | 106.77 | 2.69 | -6.6 | 26.29 | 5.25 | -0.94 | 573.08 | 4.1 | -4.65 | 230.65 | 1.54 | -1.91 | 69.23 | 4.46 | 0.0 | 0.0 | 1.05 | 2.94 | 2.94 | 0.03 | 0.0 | 0.0 | 2.9 | 12.84 | 68.6 | 3.98 | 9.64 | 43.68 | -0.02 | -100.0 | 33.33 | 2.88 | 12.5 | 70.41 | 0.31 | -3.99 | 612.76 |
| 22Q1 (10) | 6.41 | 73.24 | 181.14 | 1.9 | 280.0 | 131.71 | 0.05 | -85.71 | -85.71 | 0 | 0 | 0 | 6.15 | 46.78 | 85.24 | 0.88 | 633.33 | 1660.0 | 4.85 | 141.29 | 162.16 | 27.75 | 102.23 | 114.77 | 2.88 | 36.49 | 37.14 | 5.3 | 152.38 | 570.89 | 4.3 | 29.91 | 244.0 | 1.57 | 80.46 | 70.65 | 4.46 | 0.0 | 0.0 | 1.02 | 0.0 | 6.25 | 0.03 | 0.0 | 0.0 | 2.57 | 33.85 | 17.35 | 3.63 | 22.22 | 13.79 | -0.01 | 66.67 | 66.67 | 2.56 | 35.45 | 18.52 | 0.32 | 469.97 | 447.59 |
| 21Q4 (9) | 3.7 | 46.25 | 45.1 | 0.5 | -46.24 | -37.5 | 0.35 | 600.0 | 775.0 | 0 | 0 | 0 | 4.19 | 11.14 | 2.44 | 0.12 | 50.0 | -62.5 | 2.01 | -0.99 | 2.03 | 13.72 | -1.66 | -2.43 | 2.11 | -2.31 | 2.93 | 2.1 | 92.66 | 165.82 | 3.31 | 103.07 | 143.38 | 0.87 | -1.14 | -8.42 | 4.46 | 0.0 | 0.0 | 1.02 | 0.0 | 6.25 | 0.03 | 0.0 | 0.0 | 1.92 | 6.67 | -10.28 | 2.97 | 3.85 | -5.41 | -0.03 | 0.0 | 0.0 | 1.89 | 6.78 | -10.43 | 0.06 | 16.85 | -0.07 |
| 21Q3 (8) | 2.53 | -2.69 | -0.78 | 0.93 | 34.78 | 4.49 | 0.05 | -88.89 | -28.57 | 0 | 0 | 0 | 3.77 | 11.87 | 2.72 | 0.08 | 166.67 | -42.86 | 2.03 | 20.83 | 3.57 | 13.95 | 20.0 | -3.97 | 2.16 | 1.41 | 10.2 | 1.09 | 39.74 | 37.97 | 1.63 | 31.45 | 0.0 | 0.88 | -3.3 | -10.2 | 4.46 | 0.0 | 0.0 | 1.02 | 0.0 | 6.25 | 0.03 | 0.0 | 0.0 | 1.8 | 4.65 | -0.55 | 2.86 | 3.25 | 2.14 | -0.03 | 0.0 | 25.0 | 1.77 | 4.73 | 0.0 | 0.05 | 11.47 | -3.97 |
| 21Q2 (7) | 2.6 | 14.04 | 20.93 | 0.69 | -15.85 | -8.0 | 0.45 | 28.57 | 650.0 | 0 | 0 | 0 | 3.37 | 1.51 | 4.01 | 0.03 | -40.0 | -62.5 | 1.68 | -9.19 | -25.99 | 11.63 | -10.01 | 0 | 2.13 | 1.43 | 9.79 | 0.78 | -1.27 | -1.27 | 1.24 | -0.8 | 6.9 | 0.91 | -1.09 | -9.9 | 4.46 | 0.0 | 0.0 | 1.02 | 6.25 | 6.25 | 0.03 | 0.0 | 0.0 | 1.72 | -21.46 | 2.99 | 2.77 | -13.17 | 4.14 | -0.03 | 0.0 | 25.0 | 1.69 | -21.76 | 3.68 | 0.04 | -26.24 | 0.97 |
| 21Q1 (6) | 2.28 | -10.59 | -0.44 | 0.82 | 2.5 | 38.98 | 0.35 | 775.0 | 600.0 | 0 | 0 | 0 | 3.32 | -18.83 | 10.3 | 0.05 | -84.38 | -37.5 | 1.85 | -6.09 | 2.78 | 12.92 | -8.12 | 0 | 2.1 | 2.44 | 12.9 | 0.79 | 0.0 | 5.33 | 1.25 | -8.09 | 15.74 | 0.92 | -3.16 | -8.91 | 4.46 | 0.0 | 0.0 | 0.96 | 0.0 | 9.09 | 0.03 | 0.0 | 50.0 | 2.19 | 2.34 | -3.52 | 3.19 | 1.59 | 0.31 | -0.03 | 0.0 | 25.0 | 2.16 | 2.37 | -3.14 | 0.06 | 4.02 | 5.98 |
| 20Q4 (5) | 2.55 | 0.0 | 4.94 | 0.8 | -10.11 | 66.67 | 0.04 | -42.86 | -87.5 | 0 | 0 | 0 | 4.09 | 11.44 | 14.57 | 0.32 | 128.57 | 33.33 | 1.97 | 0.51 | 7.07 | 14.06 | -3.22 | 0 | 2.05 | 4.59 | 17.14 | 0.79 | 0.0 | 2.6 | 1.36 | -16.56 | 119.35 | 0.95 | -3.06 | 5.56 | 4.46 | 0.0 | 0.0 | 0.96 | 0.0 | 9.09 | 0.03 | 0.0 | 50.0 | 2.14 | 18.23 | -2.73 | 3.14 | 12.14 | 1.29 | -0.03 | 25.0 | 0.0 | 2.11 | 19.21 | -2.76 | 0.06 | 12.28 | 11.39 |
| 20Q3 (4) | 2.55 | 18.6 | 0.0 | 0.89 | 18.67 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 3.67 | 13.27 | 0.0 | 0.14 | 75.0 | 0.0 | 1.96 | -13.66 | 0.0 | 14.53 | 0 | 0.0 | 1.96 | 1.03 | 0.0 | 0.79 | 0.0 | 0.0 | 1.63 | 40.52 | 0.0 | 0.98 | -2.97 | 0.0 | 4.46 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.81 | 8.38 | 0.0 | 2.8 | 5.26 | 0.0 | -0.04 | 0.0 | 0.0 | 1.77 | 8.59 | 0.0 | 0.05 | 17.21 | 0.0 |
