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) | 2.17 | -71.03 | 1.04 | 112.24 | 0.36 | -82.35 | 0 | 0 | 2.25 | -70.0 | -1.66 | 0 | 0.21 | -62.5 | 9.33 | 25.0 | 0.67 | -71.61 | 0 | 0 | 0 | 0 | 0.12 | 33.33 | 5.75 | 25.0 | 0.76 | 43.4 | 0.01 | -80.0 | 0.38 | -90.64 | 1.15 | -75.22 | -0.02 | 0 | 0.36 | -91.11 | 0.03 | 9.68 |
| 2022 (9) | 7.49 | 12.97 | 0.49 | 0.0 | 2.04 | 2450.0 | 0 | 0 | 7.5 | -25.89 | 2.21 | -41.38 | 0.56 | -71.43 | 7.47 | -61.45 | 2.36 | -11.94 | 0 | 0 | 0.15 | -93.12 | 0.09 | -10.0 | 4.6 | 10.05 | 0.53 | 231.25 | 0.05 | 0 | 4.06 | -14.71 | 4.64 | -5.69 | -0.01 | 0 | 4.05 | -14.01 | 0.03 | -9.15 |
| 2021 (8) | 6.63 | 111.15 | 0.49 | -3.92 | 0.08 | 0 | 0 | 0 | 10.12 | 18.09 | 3.77 | 46.69 | 1.96 | 18.07 | 19.37 | -0.01 | 2.68 | 13.08 | 0 | 0 | 2.18 | 626.67 | 0.1 | 11.11 | 4.18 | 2.96 | 0.16 | 700.0 | 0 | 0 | 4.76 | 250.0 | 4.92 | 256.52 | -0.05 | 0 | 4.71 | 256.82 | 0.03 | -33.41 |
| 2020 (7) | 3.14 | 77.4 | 0.51 | 0 | 0 | 0 | 0 | 0 | 8.57 | 134.15 | 2.57 | 233.77 | 1.66 | 76.6 | 19.37 | -24.58 | 2.37 | 111.61 | 0.04 | 0.0 | 0.3 | 0 | 0.09 | 12.5 | 4.06 | 0.0 | 0.02 | 0.0 | 0 | 0 | 1.36 | 0 | 1.38 | 0 | -0.04 | 0 | 1.32 | 0 | 0.05 | -18.15 |
| 2019 (6) | 1.77 | 77.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.66 | 95.72 | 0.77 | 165.52 | 0.94 | 135.0 | 25.68 | 20.07 | 1.12 | 124.0 | 0.04 | 0.0 | 0 | 0 | 0.08 | 0.0 | 4.06 | 17.34 | 0.02 | 0.0 | 0 | 0 | -1.21 | 0 | -1.19 | 0 | -0.04 | 0 | -1.25 | 0 | 0.06 | -9.41 |
| 2018 (5) | 1.0 | -13.04 | 1.26 | 14.55 | 1.88 | -2.59 | 0 | 0 | 1.87 | 20.65 | 0.29 | 0 | 0.4 | 73.91 | 21.39 | 44.15 | 0.5 | 233.33 | 0.04 | -78.95 | 0 | 0 | 0.08 | -20.0 | 3.46 | 0.87 | 0.02 | 0.0 | 0 | 0 | -2.0 | 0 | -1.98 | 0 | -0.02 | 0 | -2.02 | 0 | 0.07 | 0 |
| 2017 (4) | 1.15 | -12.21 | 1.1 | 511.11 | 1.93 | 0 | 0 | 0 | 1.55 | 3.33 | -0.48 | 0 | 0.23 | 27.78 | 14.84 | 23.66 | 0.15 | -11.76 | 0.19 | 46.15 | 0 | 0 | 0.1 | -23.08 | 3.43 | 0.0 | 0.02 | 0.0 | 0 | 0 | -2.29 | 0 | -2.27 | 0 | -0.02 | 0 | -2.31 | 0 | 0.00 | 0 |
| 2016 (3) | 1.31 | -11.49 | 0.18 | -14.29 | 0 | 0 | 0 | 0 | 1.5 | 0.67 | -0.39 | 0 | 0.18 | 5.88 | 12.00 | 5.18 | 0.17 | -22.73 | 0.13 | 85.71 | 1.89 | 101.06 | 0.13 | -23.53 | 3.43 | 0.0 | 0.02 | 0.0 | 0 | 0 | -1.75 | 0 | -1.73 | 0 | -0.01 | 0 | -1.76 | 0 | 0.00 | 0 |
| 2015 (2) | 1.48 | -30.52 | 0.21 | 0.0 | 0.22 | 0.0 | 0 | 0 | 1.49 | 11.19 | -0.25 | 0 | 0.17 | 70.0 | 11.41 | 52.89 | 0.22 | 37.5 | 0.07 | -50.0 | 0.94 | -18.26 | 0.17 | -26.09 | 3.43 | 0.0 | 0.02 | 0.0 | 0 | 0 | -1.37 | 0 | -1.35 | 0 | 0.01 | 0.0 | -1.36 | 0 | 0.00 | 0 |
| 2014 (1) | 2.13 | 56.62 | 0.21 | -65.57 | 0.22 | 0.0 | 0 | 0 | 1.34 | 39.58 | -0.3 | 0 | 0.1 | -16.67 | 7.46 | -40.3 | 0.16 | 14.29 | 0.14 | 75.0 | 1.15 | -13.53 | 0.23 | -20.69 | 3.43 | 13.2 | 0.02 | 0.0 | 0 | 0 | -1.12 | 0 | -1.1 | 0 | 0.01 | 0 | -1.11 | 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) | 1.68 | -31.98 | -65.99 | 1.74 | -4.92 | 255.1 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.62 | 44.19 | 29.17 | -0.27 | 25.0 | -8.0 | 0.29 | 20.83 | -23.68 | 14.08 | 12.62 | -5.53 | 0.38 | -25.49 | -69.6 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.13 | 8.33 | 8.33 | 5.75 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.46 | -142.11 | -148.42 | 0.31 | -46.55 | -82.08 | 0 | 0 | 0 | -0.46 | -142.11 | -148.42 | 0.01 | -63.43 | -62.06 |
| 24Q2 (19) | 2.47 | -8.52 | -39.76 | 1.83 | 27.97 | 273.47 | 0.36 | 0.0 | -82.44 | 0 | 0 | 0 | 0.43 | -6.52 | -20.37 | -0.36 | -80.0 | 21.74 | 0.24 | 14.29 | -47.83 | 12.50 | 20.83 | -14.95 | 0.51 | -13.56 | -66.67 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.12 | 0.0 | 0.0 | 5.75 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.19 | -211.76 | -115.83 | 0.58 | -38.3 | -70.56 | 0 | 0 | 100.0 | -0.19 | -211.76 | -116.1 | 0.04 | 0.98 | 6.23 |
| 24Q1 (18) | 2.7 | 24.42 | -17.18 | 1.43 | 37.5 | 191.84 | 0.36 | 0.0 | -82.44 | 0 | 0 | 0 | 0.46 | -16.36 | -32.35 | -0.2 | 65.52 | 45.95 | 0.21 | 0.0 | -63.16 | 10.34 | 10.84 | 5.63 | 0.59 | -11.94 | -70.35 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.12 | 0.0 | 0.0 | 5.75 | 0.0 | 25.0 | 0.76 | 0.0 | 43.4 | 0.01 | 0.0 | -80.0 | 0.17 | -55.26 | -95.39 | 0.94 | -18.26 | -77.99 | 0 | 100.0 | 100.0 | 0.17 | -52.78 | -95.38 | 0.04 | 2.25 | 11.47 |
| 23Q4 (17) | 2.17 | -56.07 | -71.03 | 1.04 | 112.24 | 112.24 | 0.36 | -16.28 | -82.35 | 0 | 0 | 0 | 0.55 | 14.58 | -35.29 | -0.58 | -132.0 | -9.43 | 0.21 | -44.74 | -62.5 | 9.33 | -37.37 | 25.0 | 0.67 | -46.4 | -71.61 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.12 | 0.0 | 33.33 | 5.75 | 0.0 | 25.0 | 0.76 | 0.0 | 43.4 | 0.01 | 0.0 | -80.0 | 0.38 | -60.0 | -90.64 | 1.15 | -33.53 | -75.22 | -0.02 | 0 | -100.0 | 0.36 | -62.11 | -91.11 | 0.03 | 0.49 | 9.68 |
| 23Q3 (16) | 4.94 | 20.49 | -48.16 | 0.49 | 0.0 | 0.0 | 0.43 | -79.02 | -78.92 | 0 | 0 | 0 | 0.48 | -11.11 | -54.72 | -0.25 | 45.65 | -167.57 | 0.38 | -17.39 | -51.28 | 14.90 | 1.4 | 69.46 | 1.25 | -18.3 | -55.99 | 0 | 0 | 0 | 0.09 | -18.18 | -47.06 | 0.12 | 0.0 | 20.0 | 5.75 | 0.0 | 25.0 | 0.76 | 0.0 | 43.4 | 0.01 | 0.0 | -80.0 | 0.95 | -20.83 | -79.21 | 1.73 | -12.18 | -66.41 | 0 | 100.0 | 0 | 0.95 | -19.49 | -79.21 | 0.03 | 2.38 | 17.44 |
| 23Q2 (15) | 4.1 | 25.77 | -49.45 | 0.49 | 0.0 | 0.0 | 2.05 | 0.0 | 2462.5 | 0 | 0 | 0 | 0.54 | -20.59 | -83.28 | -0.46 | -24.32 | -133.58 | 0.46 | -19.3 | -83.75 | 14.70 | 50.06 | -44.8 | 1.53 | -23.12 | -43.12 | 0 | 0 | 0 | 0.11 | -15.38 | -94.88 | 0.12 | 0.0 | 20.0 | 5.75 | 25.0 | 37.56 | 0.76 | 43.4 | 375.0 | 0.01 | -80.0 | 0 | 1.2 | -67.48 | -83.17 | 1.97 | -53.86 | -72.98 | -0.02 | -100.0 | 0.0 | 1.18 | -67.93 | -83.4 | 0.03 | 5.96 | 35.61 |
| 23Q1 (14) | 3.26 | -56.48 | -58.21 | 0.49 | 0.0 | 0.0 | 2.05 | 0.49 | 2462.5 | 0 | 0 | 0 | 0.68 | -20.0 | -71.19 | -0.37 | 30.19 | -137.0 | 0.57 | 1.79 | -66.07 | 9.79 | 31.17 | -40.77 | 1.99 | -15.68 | -32.77 | 0 | 0 | 0 | 0.13 | -13.33 | -93.98 | 0.12 | 33.33 | 20.0 | 4.6 | 0.0 | 10.05 | 0.53 | 0.0 | 231.25 | 0.05 | 0.0 | 0 | 3.69 | -9.11 | -35.94 | 4.27 | -7.97 | -27.87 | -0.01 | 0.0 | 50.0 | 3.68 | -9.14 | -35.89 | 0.03 | 0.61 | 0.06 |
| 22Q4 (13) | 7.49 | -21.41 | 12.97 | 0.49 | 0.0 | 0.0 | 2.04 | 0.0 | 2450.0 | 0 | 0 | 0 | 0.85 | -19.81 | -61.71 | -0.53 | -243.24 | -182.81 | 0.56 | -28.21 | -71.43 | 7.47 | -15.09 | -61.41 | 2.36 | -16.9 | -11.94 | 0 | 0 | 0 | 0.15 | -11.76 | -93.12 | 0.09 | -10.0 | -10.0 | 4.6 | 0.0 | 10.05 | 0.53 | 0.0 | 231.25 | 0.05 | 0.0 | 0 | 4.06 | -11.16 | -14.71 | 4.64 | -9.9 | -5.69 | -0.01 | 0 | 80.0 | 4.05 | -11.38 | -14.01 | 0.03 | 7.61 | -9.15 |
| 22Q3 (12) | 9.53 | 17.51 | 62.63 | 0.49 | 0.0 | -3.92 | 2.04 | 2450.0 | 3300.0 | 0 | 0 | 0 | 1.06 | -67.18 | -62.41 | 0.37 | -72.99 | -66.36 | 0.78 | -72.44 | -74.09 | 8.79 | -66.97 | -68.56 | 2.84 | 5.58 | 10.51 | 0 | 0 | 0 | 0.17 | -92.09 | -92.2 | 0.1 | 0.0 | 0.0 | 4.6 | 10.05 | 10.05 | 0.53 | 231.25 | 231.25 | 0.05 | 0 | 0 | 4.57 | -35.9 | 11.19 | 5.15 | -29.36 | 20.89 | 0 | 100.0 | 100.0 | 4.57 | -35.72 | 12.56 | 0.03 | 18.22 | -27.96 |
| 22Q2 (11) | 8.11 | 3.97 | 128.45 | 0.49 | 0.0 | -3.92 | 0.08 | 0.0 | 100.0 | 0 | 0 | 0 | 3.23 | 36.86 | 17.03 | 1.37 | 37.0 | 24.55 | 2.83 | 68.45 | -2.08 | 26.62 | 61.0 | -9.72 | 2.69 | -9.12 | 0.75 | 0 | 0 | 0 | 2.15 | -0.46 | 726.92 | 0.1 | 0.0 | -9.09 | 4.18 | 0.0 | 2.96 | 0.16 | 0.0 | 700.0 | 0 | 0 | 0 | 7.13 | 23.78 | 110.32 | 7.29 | 23.14 | 113.78 | -0.02 | 0.0 | 60.0 | 7.11 | 23.87 | 112.87 | 0.02 | -21.82 | -38.69 |
| 22Q1 (10) | 7.8 | 17.65 | 101.55 | 0.49 | 0.0 | -3.92 | 0.08 | 0.0 | 300.0 | 0 | 0 | 0 | 2.36 | 6.31 | 1.29 | 1.0 | 56.25 | 7.53 | 1.68 | -14.29 | -1.75 | 16.54 | -14.54 | -7.07 | 2.96 | 10.45 | 11.28 | 0 | 0 | 0 | 2.16 | -0.92 | 671.43 | 0.1 | 0.0 | 11.11 | 4.18 | 0.0 | 2.96 | 0.16 | 0.0 | 700.0 | 0 | 0 | 0 | 5.76 | 21.01 | 151.53 | 5.92 | 20.33 | 156.28 | -0.02 | 60.0 | 50.0 | 5.74 | 21.87 | 155.11 | 0.03 | -8.65 | -32.64 |
| 21Q4 (9) | 6.63 | 13.14 | 111.15 | 0.49 | -3.92 | -3.92 | 0.08 | 33.33 | 0 | 0 | 0 | 0 | 2.22 | -21.28 | -22.11 | 0.64 | -41.82 | -29.67 | 1.96 | -34.88 | 18.07 | 19.35 | -30.83 | -0.11 | 2.68 | 4.28 | 13.08 | 0 | 0 | -100.0 | 2.18 | 0.0 | 626.67 | 0.1 | 0.0 | 11.11 | 4.18 | 0.0 | 2.96 | 0.16 | 0.0 | 700.0 | 0 | 0 | 0 | 4.76 | 15.82 | 250.0 | 4.92 | 15.49 | 256.52 | -0.05 | 0.0 | -25.0 | 4.71 | 16.01 | 256.82 | 0.03 | -14.68 | -33.41 |
| 21Q3 (8) | 5.86 | 65.07 | 112.32 | 0.51 | 0.0 | 34.21 | 0.06 | 50.0 | 0 | 0 | 0 | 0 | 2.82 | 2.17 | 51.61 | 1.1 | 0.0 | 61.76 | 3.01 | 4.15 | 183.96 | 27.97 | -5.14 | 83.41 | 2.57 | -3.75 | 20.09 | 0 | 0 | -100.0 | 2.18 | 738.46 | 0 | 0.1 | -9.09 | 25.0 | 4.18 | 2.96 | 2.96 | 0.16 | 700.0 | 700.0 | 0 | 0 | 0 | 4.11 | 21.24 | 813.33 | 4.26 | 24.93 | 806.38 | -0.05 | 0.0 | 0.0 | 4.06 | 21.56 | 915.0 | 0.04 | 0.63 | -40.22 |
| 21Q2 (7) | 3.55 | -8.27 | 93.99 | 0.51 | 0.0 | 30.77 | 0.04 | 100.0 | 0 | 0 | 0 | 0 | 2.76 | 18.45 | 7.39 | 1.1 | 18.28 | 29.41 | 2.89 | 69.01 | 73.05 | 29.49 | 65.73 | 0 | 2.67 | 0.38 | 59.88 | 0 | 0 | -100.0 | 0.26 | -7.14 | 0 | 0.11 | 22.22 | 37.5 | 4.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 3.39 | 48.03 | 1573.91 | 3.41 | 47.62 | 1723.81 | -0.05 | -25.0 | 16.67 | 3.34 | 48.44 | 1251.72 | 0.04 | -14.12 | -43.92 |
| 21Q1 (6) | 3.87 | 23.25 | 225.21 | 0.51 | 0.0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 2.33 | -18.25 | 80.62 | 0.93 | 2.2 | 615.38 | 1.71 | 3.01 | 47.41 | 17.79 | -8.14 | 0 | 2.66 | 12.24 | 97.04 | 0 | -100.0 | -100.0 | 0.28 | -6.67 | 0 | 0.09 | 0.0 | 0.0 | 4.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.29 | 68.38 | 312.04 | 2.31 | 67.39 | 317.92 | -0.04 | 0.0 | 20.0 | 2.25 | 70.45 | 299.12 | 0.05 | -9.68 | -35.47 |
| 20Q4 (5) | 3.14 | 13.77 | 77.4 | 0.51 | 34.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.85 | 53.23 | 131.71 | 0.91 | 33.82 | 506.67 | 1.66 | 56.6 | 76.6 | 19.37 | 27.0 | 0 | 2.37 | 10.75 | 111.61 | 0.04 | 0.0 | 0.0 | 0.3 | 0 | 0 | 0.09 | 12.5 | 12.5 | 4.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.36 | 202.22 | 212.4 | 1.38 | 193.62 | 215.97 | -0.04 | 20.0 | 0.0 | 1.32 | 230.0 | 205.6 | 0.05 | -23.41 | -18.15 |
| 20Q3 (4) | 2.76 | 50.82 | 0.0 | 0.38 | -2.56 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.86 | -27.63 | 0.0 | 0.68 | -20.0 | 0.0 | 1.06 | -36.53 | 0.0 | 15.25 | 0 | 0.0 | 2.14 | 28.14 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.08 | 0.0 | 0.0 | 4.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.45 | 295.65 | 0.0 | 0.47 | 323.81 | 0.0 | -0.05 | 16.67 | 0.0 | 0.4 | 237.93 | 0.0 | 0.07 | -5.61 | 0.0 |
