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) | 6.17 | -45.49 | 0 | 0 | 0 | 0 | 0 | 0 | 15.91 | -7.61 | -11.8 | 0 | 0.54 | -19.4 | 3.39 | -12.77 | 1.99 | -10.36 | 82.26 | -0.16 | 0 | 0 | 1.8 | -11.33 | 56.02 | 9.61 | 0.27 | 440.0 | 0.26 | 0.0 | -11.77 | 0 | -11.24 | 0 | 9.61 | -3.71 | -2.16 | 0 | 0.13 | -8.48 |
| 2022 (9) | 11.32 | 55.92 | 0 | 0 | 0 | 0 | 0 | 0 | 17.22 | -3.37 | 2.11 | 330.61 | 0.67 | -2.9 | 3.89 | 0.48 | 2.22 | 2.3 | 82.39 | 2.12 | 0 | 0 | 2.03 | -8.56 | 51.11 | 9.61 | 0.05 | 0 | 0.26 | 0 | 2.18 | 336.0 | 2.49 | 398.0 | 9.98 | -9.6 | 12.16 | 5.37 | 0.14 | -2.94 |
| 2021 (8) | 7.26 | 6.76 | 0 | 0 | 0 | 0 | 0 | 0 | 17.82 | 11.31 | 0.49 | -92.62 | 0.69 | -48.89 | 3.87 | -54.08 | 2.17 | 18.58 | 80.68 | 18.25 | 0 | 0 | 2.22 | -21.83 | 46.63 | 9.64 | 0 | 0 | 0 | 0 | 0.5 | 0 | 0.5 | 0 | 11.04 | 29.12 | 11.54 | 104.61 | 0.14 | -18.6 |
| 2020 (7) | 6.8 | -47.73 | 0.01 | -99.2 | 0 | 0 | 0 | 0 | 16.01 | 9.21 | 6.64 | 0 | 1.35 | 229.27 | 8.43 | 201.5 | 1.83 | 5.17 | 68.23 | 124.07 | 0 | 0 | 2.84 | 11.37 | 42.53 | 0.0 | 0.27 | 0.0 | 1.94 | 0.0 | -2.91 | 0 | -0.7 | 0 | 8.55 | 0 | 5.64 | 0 | 0.17 | -32.93 |
| 2019 (6) | 13.01 | -45.24 | 1.25 | -16.67 | 0 | 0 | 0 | 0 | 14.66 | 1.17 | -2.34 | 0 | 0.41 | 10.81 | 2.80 | 9.53 | 1.74 | 0.0 | 30.45 | -8.53 | 0 | 0 | 2.55 | -3.77 | 42.53 | 0.0 | 0.27 | 0.0 | 1.94 | 0.0 | -9.64 | 0 | -7.43 | 0 | -2.95 | 0 | -12.59 | 0 | 0.26 | 6.4 |
| 2018 (5) | 23.76 | 102.39 | 1.5 | -70.18 | 0 | 0 | 0 | 0 | 14.49 | 2.55 | -6.91 | 0 | 0.37 | 42.31 | 2.55 | 38.77 | 1.74 | -4.4 | 33.29 | -15.83 | 0 | 0 | 2.65 | 278.57 | 42.53 | 0.0 | 0.27 | 0 | 1.94 | 0 | -6.94 | 0 | -4.73 | 0 | -3.11 | 0 | -10.05 | 0 | 0.24 | 249.49 |
| 2017 (4) | 11.74 | -8.14 | 5.03 | -1.37 | 0 | 0 | 0 | 0 | 14.13 | -7.16 | 5.43 | 0 | 0.26 | -40.91 | 1.84 | -36.35 | 1.82 | -25.71 | 39.55 | 14.77 | 0 | 0 | 0.7 | -59.77 | 42.53 | 0.0 | 0 | 0 | 0 | 0 | 2.67 | 0 | 2.67 | 0 | -1.94 | 0 | 0.73 | 0 | 0.07 | -50.53 |
| 2016 (3) | 12.78 | 77.99 | 5.1 | 2.0 | 0 | 0 | 0 | 0 | 15.22 | 0.2 | -2.68 | 0 | 0.44 | 22.22 | 2.89 | 21.98 | 2.45 | 4.7 | 34.46 | -6.31 | 0 | 0 | 1.74 | -5.43 | 42.53 | 0.0 | 0 | 0 | 0 | 0 | -2.73 | 0 | -2.73 | 0 | -1.29 | 0 | -4.02 | 0 | 0.14 | -3.27 |
| 2015 (2) | 7.18 | 9.79 | 5.0 | 100.0 | 0 | 0 | 0 | 0 | 15.19 | 8.58 | -1.94 | 0 | 0.36 | -26.53 | 2.37 | -32.33 | 2.34 | -5.65 | 36.78 | 11.83 | 0 | 0 | 1.84 | -4.66 | 42.53 | 0.0 | 0 | 0 | 0 | 0 | -1.99 | 0 | -1.99 | 0 | 0.13 | 0 | -1.86 | 0 | 0.15 | -1.09 |
| 2014 (1) | 6.54 | -74.47 | 2.5 | -44.44 | 0 | 0 | 0 | 0 | 13.99 | 19.78 | -1.4 | 0 | 0.49 | 19.51 | 3.50 | -0.22 | 2.48 | 22.77 | 32.89 | 88.27 | 0 | 0 | 1.93 | -5.39 | 42.53 | 0.0 | 0 | 0 | 0 | 0 | -1.45 | 0 | -1.45 | 0 | -0.28 | 0 | -1.73 | 0 | 0.15 | -3.97 |
| 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) | 9.03 | 67.22 | 28.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.28 | 5.16 | 6.2 | -3.97 | -159.48 | 20.28 | 2.72 | 504.44 | 403.7 | 16.18 | 495.46 | 381.83 | 1.96 | 3.16 | 7.1 | 75.46 | -2.83 | -7.16 | 0 | 0 | 0 | 1.77 | 0.57 | -4.84 | 58.82 | 0.0 | 5.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -7.9 | -101.02 | 27.85 | -7.9 | -101.02 | 24.18 | 8.26 | 4.42 | 4.03 | 0.36 | -90.95 | 111.96 | 0.13 | 1.32 | -1.42 |
| 24Q2 (19) | 5.4 | -10.15 | -1.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.07 | -1.21 | 10.9 | -1.53 | 36.25 | 68.97 | 0.45 | -11.76 | 2.27 | 2.72 | -13.9 | -1.68 | 1.9 | -7.77 | -1.55 | 77.66 | -1.73 | 0.04 | 0 | 0 | 0 | 1.76 | -1.12 | -5.38 | 58.82 | 5.0 | 5.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -3.93 | 72.27 | 34.17 | -3.93 | 71.19 | 27.76 | 7.91 | -8.13 | -17.86 | 3.98 | 171.58 | 8.74 | 0.13 | -1.09 | -5.7 |
| 24Q1 (18) | 6.01 | -2.59 | 3.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.12 | -5.07 | 6.19 | -2.4 | -185.71 | -126.42 | 0.51 | -5.56 | 4.08 | 3.16 | -6.96 | 10.01 | 2.06 | 3.52 | -3.74 | 79.03 | -3.93 | -6.84 | 0 | 0 | 0 | 1.78 | -1.11 | -10.55 | 56.02 | 0.0 | 9.61 | 0.27 | 0.0 | 440.0 | 0.26 | 0.0 | 0.0 | -14.17 | -20.39 | -1657.14 | -13.64 | -21.35 | -1218.03 | 8.61 | -10.41 | -24.61 | -5.56 | -157.41 | -145.09 | 0.13 | 2.45 | -4.94 |
| 23Q4 (17) | 6.17 | -11.98 | -45.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.34 | 7.69 | -3.56 | -0.84 | 83.13 | 81.74 | 0.54 | 0.0 | -19.4 | 3.39 | 1.01 | -12.82 | 1.99 | 8.74 | -10.36 | 82.26 | 1.21 | -0.16 | 0 | 0 | 0 | 1.8 | -3.23 | -11.33 | 56.02 | 0.0 | 9.61 | 0.27 | 0.0 | 440.0 | 0.26 | 0.0 | 0.0 | -11.77 | -7.49 | -639.91 | -11.24 | -7.87 | -551.41 | 9.61 | 21.03 | -3.71 | -2.16 | 28.24 | -117.76 | 0.13 | -3.99 | -8.48 |
| 23Q3 (16) | 7.01 | 28.39 | 5.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.03 | 9.81 | 4.13 | -4.98 | -1.01 | -217.18 | 0.54 | 22.73 | 22.73 | 3.36 | 21.51 | 30.89 | 1.83 | -5.18 | -13.68 | 81.28 | 4.7 | -7.63 | 0 | 0 | 0 | 1.86 | 0.0 | -12.26 | 56.02 | 0.0 | 9.61 | 0.27 | 0.0 | 440.0 | 0.26 | 0.0 | 0.0 | -10.95 | -83.42 | -262.95 | -10.42 | -91.54 | -248.22 | 7.94 | -17.55 | -31.43 | -3.01 | -182.24 | -116.45 | 0.13 | -3.09 | -3.71 |
| 23Q2 (15) | 5.46 | -6.19 | -3.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.67 | -5.41 | -24.02 | -4.93 | -365.09 | 12.12 | 0.44 | -10.2 | -18.52 | 2.76 | -3.66 | -8.54 | 1.93 | -9.81 | 0.52 | 77.63 | -8.49 | -1.28 | 0 | 0 | 0 | 1.86 | -6.53 | -13.89 | 56.02 | 9.61 | 9.61 | 0.27 | 440.0 | 440.0 | 0.26 | 0.0 | 0.0 | -5.97 | -756.04 | -341.7 | -5.44 | -545.9 | -295.68 | 9.63 | -15.67 | 38.56 | 3.66 | -70.32 | -61.15 | 0.13 | -0.29 | -5.28 |
| 23Q1 (14) | 5.82 | -48.59 | 41.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.88 | -13.78 | -3.48 | -1.06 | 76.96 | -113.14 | 0.49 | -26.87 | -5.77 | 2.87 | -26.27 | -1.19 | 2.14 | -3.6 | 0.47 | 84.83 | 2.96 | -2.03 | 0 | 0 | 0 | 1.99 | -1.97 | -11.56 | 51.11 | 0.0 | 9.61 | 0.05 | 0.0 | 0 | 0.26 | 0.0 | 0 | 0.91 | -58.26 | -89.15 | 1.22 | -51.0 | -85.46 | 11.42 | 14.43 | 26.47 | 12.33 | 1.4 | -29.22 | 0.13 | -1.36 | 0.3 |
| 22Q4 (13) | 11.32 | 70.48 | 55.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.5 | 16.28 | 1.58 | -4.6 | -208.24 | -221.37 | 0.67 | 52.27 | -2.9 | 3.89 | 51.65 | 0.48 | 2.22 | 4.72 | 2.3 | 82.39 | -6.36 | 2.12 | 0 | 0 | 0 | 2.03 | -4.25 | -8.56 | 51.11 | 0.0 | 9.61 | 0.05 | 0.0 | 0 | 0.26 | 0.0 | 0 | 2.18 | -67.56 | 336.0 | 2.49 | -64.58 | 398.0 | 9.98 | -13.82 | -9.6 | 12.16 | -33.55 | 5.37 | 0.14 | 1.02 | -2.94 |
| 22Q3 (12) | 6.64 | 16.9 | 2.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.87 | -19.88 | -15.69 | 4.25 | 175.76 | 2136.84 | 0.44 | -18.52 | -12.0 | 2.57 | -15.1 | -10.46 | 2.12 | 10.42 | 20.45 | 87.99 | 11.89 | 30.67 | 0 | 0 | 0 | 2.12 | -1.85 | -22.91 | 51.11 | 0.0 | 9.61 | 0.05 | 0.0 | 0 | 0.26 | 0.0 | 0 | 6.72 | 172.06 | 303.64 | 7.03 | 152.88 | 313.03 | 11.58 | 66.62 | 114.84 | 18.3 | 94.27 | 775.6 | 0.14 | -4.67 | -16.97 |
| 22Q2 (11) | 5.68 | 38.54 | -29.96 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.83 | 20.15 | -0.82 | -5.61 | -169.52 | 31.0 | 0.54 | 3.85 | 3.85 | 3.02 | 4.08 | -2.72 | 1.92 | -9.86 | 7.26 | 78.64 | -9.18 | 14.79 | 0 | 0 | 0 | 2.16 | -4.0 | -22.3 | 51.11 | 9.61 | 20.17 | 0.05 | 0 | -81.48 | 0.26 | 0 | -86.6 | 2.47 | -70.56 | 138.59 | 2.78 | -66.87 | 166.35 | 6.95 | -23.03 | -2.11 | 9.42 | -45.92 | 1245.71 | 0.14 | 5.59 | -14.06 |
| 22Q1 (10) | 4.1 | -43.53 | -10.68 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.02 | -9.26 | 2.29 | 8.07 | 112.93 | 73.92 | 0.52 | -24.64 | 10.64 | 2.90 | -25.02 | -2.46 | 2.13 | -1.84 | 17.68 | 86.59 | 7.33 | 14.58 | 0 | 0 | 0 | 2.25 | 1.35 | -19.93 | 46.63 | 0.0 | 9.64 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 8.39 | 1578.0 | 384.97 | 8.39 | 1578.0 | 112.94 | 9.03 | -18.21 | 5.37 | 17.42 | 50.95 | 69.13 | 0.13 | -4.55 | -17.56 |
| 21Q4 (9) | 7.26 | 12.38 | 6.76 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.43 | -3.49 | 9.11 | 3.79 | 1894.74 | 121.03 | 0.69 | 38.0 | -48.89 | 3.87 | 35.13 | -54.02 | 2.17 | 23.3 | 18.58 | 80.68 | 19.81 | 18.25 | 0 | 0 | 0 | 2.22 | -19.27 | -21.83 | 46.63 | 0.0 | 9.64 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.5 | 115.15 | 117.18 | 0.5 | 115.15 | 171.43 | 11.04 | 104.82 | 29.12 | 11.54 | 452.15 | 104.61 | 0.14 | -13.57 | -18.6 |
| 21Q3 (8) | 6.46 | -20.35 | 41.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.59 | -5.75 | 18.3 | 0.19 | 102.34 | -96.58 | 0.5 | -3.85 | -66.22 | 2.87 | -7.76 | -68.95 | 1.76 | -1.68 | -2.76 | 67.34 | -1.71 | -4.64 | 0 | 0 | 0 | 2.75 | -1.08 | -0.72 | 46.63 | 9.64 | 9.64 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -3.3 | 48.44 | -121.84 | -3.3 | 21.24 | -119.05 | 5.39 | -24.08 | -55.45 | 2.09 | 198.57 | -92.32 | 0.16 | -1.33 | -10.48 |
| 21Q2 (7) | 8.11 | 76.69 | 57.78 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.87 | 23.92 | 24.23 | -8.13 | -275.22 | -138.9 | 0.52 | 10.64 | -63.89 | 3.11 | 4.36 | 0 | 1.79 | -1.1 | 2.87 | 68.51 | -9.34 | 9.97 | 0 | 0 | 0 | 2.78 | -1.07 | 3.73 | 42.53 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | -6.4 | -469.94 | -167.37 | -4.19 | -206.35 | -135.78 | 7.1 | -17.15 | -27.92 | 0.7 | -93.2 | -96.38 | 0.17 | 1.29 | -14.83 |
| 21Q1 (6) | 4.59 | -32.5 | -63.66 | 0.01 | 0.0 | -99.19 | 0 | 0 | 0 | 0 | 0 | 0 | 3.93 | -3.2 | -5.76 | 4.64 | 125.75 | 359.22 | 0.47 | -65.19 | 20.51 | 2.98 | -64.66 | 0 | 1.81 | -1.09 | 1.69 | 75.57 | 10.76 | 164.23 | 0 | 0 | 0 | 2.81 | -1.06 | 11.95 | 42.53 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 1.73 | 159.45 | 115.14 | 3.94 | 662.86 | 142.73 | 8.57 | 0.23 | 348.41 | 10.3 | 82.62 | 169.22 | 0.16 | -5.76 | -38.85 |
| 20Q4 (5) | 6.8 | 49.12 | -47.73 | 0.01 | 0 | -99.2 | 0 | 0 | 0 | 0 | 0 | 0 | 4.06 | 4.64 | -0.25 | -18.02 | -424.68 | -1377.05 | 1.35 | -8.78 | 229.27 | 8.42 | -8.73 | 0 | 1.83 | 1.1 | 5.17 | 68.23 | -3.38 | 124.07 | 0 | 0 | 0 | 2.84 | 2.53 | 11.37 | 42.53 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | -2.91 | -119.26 | 69.81 | -0.7 | -104.04 | 90.58 | 8.55 | -29.34 | 389.83 | 5.64 | -79.27 | 144.8 | 0.17 | -4.95 | -32.93 |
| 20Q3 (4) | 4.56 | -11.28 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.88 | -1.02 | 0.0 | 5.55 | -73.44 | 0.0 | 1.48 | 2.78 | 0.0 | 9.23 | 0 | 0.0 | 1.81 | 4.02 | 0.0 | 70.62 | 13.35 | 0.0 | 0 | 0 | 0.0 | 2.77 | 3.36 | 0.0 | 42.53 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 15.11 | 59.05 | 0.0 | 17.32 | 47.91 | 0.0 | 12.1 | 22.84 | 0.0 | 27.21 | 40.62 | 0.0 | 0.18 | -6.13 | 0.0 |
