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) | 2.6 | -27.78 | 3.08 | 29.96 | 0.66 | -82.99 | 0 | 0 | 6.04 | -13.59 | 0.04 | -87.88 | 1.33 | -11.33 | 22.02 | 2.61 | 2.39 | -14.95 | 0.02 | 0.0 | 2.76 | 22.67 | 0.02 | 100.0 | 4.19 | 0.0 | 0.62 | 6.9 | 0.09 | -82.0 | 0.52 | 62.5 | 1.23 | -12.14 | -0.2 | 0 | 0.32 | 39.13 | 0.00 | 3.7 |
| 2022 (9) | 3.6 | 7.14 | 2.37 | -1.25 | 3.88 | 487.88 | 0 | 0 | 6.99 | 18.27 | 0.33 | 175.0 | 1.5 | 12.78 | 21.46 | -4.64 | 2.81 | -12.46 | 0.02 | 100.0 | 2.25 | -58.72 | 0.01 | -50.0 | 4.19 | 0.0 | 0.58 | 1.75 | 0.5 | -7.41 | 0.32 | 166.67 | 1.4 | 13.82 | -0.09 | 0 | 0.23 | 0 | 0.00 | -7.02 |
| 2021 (8) | 3.36 | -23.11 | 2.4 | 200.0 | 0.66 | 22.22 | 0 | 0 | 5.91 | 16.11 | 0.12 | -42.86 | 1.33 | 26.67 | 22.50 | 9.09 | 3.21 | 58.13 | 0.01 | -50.0 | 5.45 | -13.77 | 0.02 | -33.33 | 4.19 | 0.0 | 0.57 | 3.64 | 0.54 | 68.75 | 0.12 | -50.0 | 1.23 | 10.81 | -0.5 | 0 | -0.38 | 0 | 0.00 | 0 |
| 2020 (7) | 4.37 | 47.14 | 0.8 | 263.64 | 0.54 | 54.29 | 0 | 0 | 5.09 | 1.8 | 0.21 | -47.5 | 1.05 | -17.32 | 20.63 | -18.78 | 2.03 | 11.54 | 0.02 | 0.0 | 6.32 | 185.97 | 0.03 | -25.0 | 4.19 | 0.48 | 0.55 | 7.84 | 0.32 | 966.67 | 0.24 | -57.14 | 1.11 | 0.0 | -0.54 | 0 | -0.3 | 0 | 0.00 | 0 |
| 2019 (6) | 2.97 | 53.89 | 0.22 | -84.17 | 0.35 | 133.33 | 0 | 0 | 5.0 | 0.6 | 0.4 | -35.48 | 1.27 | -5.22 | 25.40 | -5.79 | 1.82 | 2.25 | 0.02 | 100.0 | 2.21 | 35.58 | 0.04 | 0.0 | 4.17 | 18.47 | 0.51 | 13.33 | 0.03 | 0 | 0.56 | -28.21 | 1.11 | -9.76 | -0.32 | 0 | 0.24 | -68.0 | 0.00 | 0 |
| 2018 (5) | 1.93 | 15.57 | 1.39 | 2.21 | 0.15 | -28.57 | 0 | 0 | 4.97 | 21.81 | 0.62 | 342.86 | 1.34 | 41.05 | 26.96 | 15.79 | 1.78 | 14.1 | 0.01 | 0 | 1.63 | -8.43 | 0.04 | -20.0 | 3.52 | 0.0 | 0.45 | 4.65 | 0 | 0 | 0.78 | 151.61 | 1.23 | 64.0 | -0.03 | 0 | 0.75 | 188.46 | 0.00 | 0 |
| 2017 (4) | 1.67 | 7.05 | 1.36 | 52.81 | 0.21 | 5.0 | 0 | 0 | 4.08 | 11.48 | 0.14 | 7.69 | 0.95 | -5.94 | 23.28 | -15.62 | 1.56 | 1.96 | 0 | 0 | 1.78 | -1.66 | 0.05 | 25.0 | 3.52 | 0.0 | 0.43 | 2.38 | 0 | 0 | 0.31 | 0.0 | 0.75 | 2.74 | -0.05 | 0 | 0.26 | -29.73 | 0.00 | 0 |
| 2016 (3) | 1.56 | -45.64 | 0.89 | -28.23 | 0.2 | 66.67 | 0 | 0 | 3.66 | -8.73 | 0.13 | -55.17 | 1.01 | 8.6 | 27.60 | 18.99 | 1.53 | 33.04 | 0 | 0 | 1.81 | 761.9 | 0.04 | 100.0 | 3.52 | 0.0 | 0.42 | 7.69 | 0 | 0 | 0.31 | -32.61 | 0.73 | -14.12 | 0.06 | -73.91 | 0.37 | -46.38 | 0.00 | 0 |
| 2015 (2) | 2.87 | 67.84 | 1.24 | 0 | 0.12 | 9.09 | 0 | 0 | 4.01 | 2.82 | 0.29 | -23.68 | 0.93 | 2.2 | 23.19 | -0.61 | 1.15 | -4.96 | 0 | 0 | 0.21 | -36.36 | 0.02 | -33.33 | 3.52 | 10.0 | 0.39 | 8.33 | 0 | 0 | 0.46 | 4.55 | 0.85 | 6.25 | 0.23 | 4.55 | 0.69 | 4.55 | 0.00 | 0 |
| 2014 (1) | 1.71 | 59.81 | 0 | 0 | 0.11 | 10.0 | 0 | 0 | 3.9 | -1.02 | 0.38 | -13.64 | 0.91 | 0.0 | 23.33 | 1.03 | 1.21 | 10.0 | 0 | 0 | 0.33 | -26.67 | 0.03 | -57.14 | 3.2 | 16.36 | 0.36 | 16.13 | 0 | 0 | 0.44 | -22.81 | 0.8 | -9.09 | 0.22 | 175.0 | 0.66 | 1.54 | 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) | 2.63 | 17.94 | 10.5 | 2.09 | -21.72 | 3.47 | 0.88 | 33.33 | -75.28 | 0 | 0 | 0 | 1.72 | -8.51 | 8.18 | 0.08 | 300.0 | 100.0 | 1.61 | -8.52 | -1.23 | 23.82 | -10.28 | -9.85 | 2.25 | -3.02 | -12.45 | 0.01 | 0.0 | 0 | 3.23 | 23.75 | 135.77 | 0.02 | 0.0 | 100.0 | 4.23 | 0.0 | 0.95 | 0.62 | 0.0 | 0.0 | 0.2 | 0.0 | 122.22 | 0.33 | 32.0 | -42.11 | 1.16 | 7.41 | -8.66 | 0.09 | 50.0 | -18.18 | 0.42 | 35.48 | -38.24 | 0.00 | -1.19 | 1.31 |
| 24Q2 (19) | 2.23 | -6.3 | -13.23 | 2.67 | -7.61 | 31.53 | 0.66 | 13.79 | -81.56 | 0 | 0 | 0 | 1.88 | 15.34 | 19.75 | 0.02 | 200.0 | -77.78 | 1.76 | 30.37 | 18.92 | 26.55 | 24.27 | 20.17 | 2.32 | -8.3 | -14.07 | 0.01 | 0.0 | 0.0 | 2.61 | -5.43 | 77.55 | 0.02 | 0.0 | 100.0 | 4.23 | 0.95 | 0.95 | 0.62 | 0.0 | 0.0 | 0.2 | 122.22 | 122.22 | 0.25 | -50.98 | -53.7 | 1.08 | -10.74 | -12.9 | 0.06 | 0.0 | 400.0 | 0.31 | -45.61 | -40.38 | 0.00 | 1.09 | 0.48 |
| 24Q1 (18) | 2.38 | -8.46 | 2.15 | 2.89 | -6.17 | 36.32 | 0.58 | -12.12 | -83.48 | 0 | 0 | 0 | 1.63 | 6.54 | 20.74 | -0.02 | 60.0 | 33.33 | 1.35 | 1.5 | 4.65 | 21.36 | -2.99 | 13.1 | 2.53 | 5.86 | -8.66 | 0.01 | -50.0 | 0 | 2.76 | 0.0 | 81.58 | 0.02 | 0.0 | 100.0 | 4.19 | 0.0 | 0.0 | 0.62 | 0.0 | 6.9 | 0.09 | 0.0 | -82.0 | 0.51 | -1.92 | 75.86 | 1.21 | -1.63 | -11.68 | 0.06 | 130.0 | 175.0 | 0.57 | 78.12 | 171.43 | 0.00 | -2.99 | 0.24 |
| 23Q4 (17) | 2.6 | 9.24 | -27.78 | 3.08 | 52.48 | 29.96 | 0.66 | -81.46 | -82.99 | 0 | 0 | 0 | 1.53 | -3.77 | -7.83 | -0.05 | -225.0 | -150.0 | 1.33 | -18.4 | -11.33 | 22.02 | -16.65 | 2.61 | 2.39 | -7.0 | -14.95 | 0.02 | 0 | 0.0 | 2.76 | 101.46 | 22.67 | 0.02 | 100.0 | 100.0 | 4.19 | 0.0 | 0.0 | 0.62 | 0.0 | 6.9 | 0.09 | 0.0 | -82.0 | 0.52 | -8.77 | 62.5 | 1.23 | -3.15 | -12.14 | -0.2 | -281.82 | -122.22 | 0.32 | -52.94 | 39.13 | 0.00 | 4.56 | 3.7 |
| 23Q3 (16) | 2.38 | -7.39 | -18.49 | 2.02 | -0.49 | -4.27 | 3.56 | -0.56 | 323.81 | 0 | 0 | 0 | 1.59 | 1.27 | -25.0 | 0.04 | -55.56 | -77.78 | 1.63 | 10.14 | -14.66 | 26.42 | 19.6 | -3.59 | 2.57 | -4.81 | -17.63 | 0 | -100.0 | -100.0 | 1.37 | -6.8 | -75.71 | 0.01 | 0.0 | -50.0 | 4.19 | 0.0 | 0.0 | 0.62 | 0.0 | 6.9 | 0.09 | 0.0 | -82.0 | 0.57 | 5.56 | 147.83 | 1.27 | 2.42 | -3.05 | 0.11 | 650.0 | 22.22 | 0.68 | 30.77 | 112.5 | 0.00 | -2.0 | 0.12 |
| 23Q2 (15) | 2.57 | 10.3 | -14.33 | 2.03 | -4.25 | -17.14 | 3.58 | 1.99 | 390.41 | 0 | 0 | 0 | 1.57 | 16.3 | -7.65 | 0.09 | 400.0 | 200.0 | 1.48 | 14.73 | -2.63 | 22.09 | 16.95 | -6.85 | 2.7 | -2.53 | -22.19 | 0.01 | 0 | 0.0 | 1.47 | -3.29 | -73.66 | 0.01 | 0.0 | 0.0 | 4.19 | 0.0 | 0.0 | 0.62 | 6.9 | 6.9 | 0.09 | -82.0 | -82.0 | 0.54 | 86.21 | 980.0 | 1.24 | -9.49 | 9.73 | -0.02 | 75.0 | 89.47 | 0.52 | 147.62 | 471.43 | 0.00 | 0.84 | -3.25 |
| 23Q1 (14) | 2.33 | -35.28 | -26.73 | 2.12 | -10.55 | -5.36 | 3.51 | -9.54 | 423.88 | 0 | 0 | 0 | 1.35 | -18.67 | -10.6 | -0.03 | -130.0 | -400.0 | 1.29 | -14.0 | 1.57 | 18.89 | -11.99 | -6.6 | 2.77 | -1.42 | -19.71 | 0 | -100.0 | -100.0 | 1.52 | -32.44 | -72.31 | 0.01 | 0.0 | 0.0 | 4.19 | 0.0 | 0.0 | 0.58 | 0.0 | 1.75 | 0.5 | 0.0 | -7.41 | 0.29 | -9.38 | 123.08 | 1.37 | -2.14 | 10.48 | -0.08 | 11.11 | 68.0 | 0.21 | -8.7 | 275.0 | 0.00 | 0.36 | -3.58 |
| 22Q4 (13) | 3.6 | 23.29 | 7.14 | 2.37 | 12.32 | -1.25 | 3.88 | 361.9 | 487.88 | 0 | 0 | 0 | 1.66 | -21.7 | 1.22 | 0.1 | -44.44 | 100.0 | 1.5 | -21.47 | 12.78 | 21.46 | -21.69 | -4.64 | 2.81 | -9.94 | -12.46 | 0.02 | 100.0 | 100.0 | 2.25 | -60.11 | -58.72 | 0.01 | -50.0 | -50.0 | 4.19 | 0.0 | 0.0 | 0.58 | 0.0 | 1.75 | 0.5 | 0.0 | -7.41 | 0.32 | 39.13 | 166.67 | 1.4 | 6.87 | 13.82 | -0.09 | -200.0 | 82.0 | 0.23 | -28.12 | 160.53 | 0.00 | 0.95 | -7.02 |
| 22Q3 (12) | 2.92 | -2.67 | -15.12 | 2.11 | -13.88 | 14.05 | 0.84 | 15.07 | 20.0 | 0 | 0 | 0 | 2.12 | 24.71 | 35.9 | 0.18 | 500.0 | 200.0 | 1.91 | 25.66 | 56.56 | 27.40 | 15.56 | 21.74 | 3.12 | -10.09 | 1.3 | 0.01 | 0.0 | 0.0 | 5.64 | 1.08 | -3.09 | 0.02 | 100.0 | 0.0 | 4.19 | 0.0 | 0.0 | 0.58 | 0.0 | 1.75 | 0.5 | 0.0 | -7.41 | 0.23 | 360.0 | 187.5 | 1.31 | 15.93 | 10.08 | 0.09 | 147.37 | 119.15 | 0.32 | 328.57 | 182.05 | 0.00 | -5.3 | 0 |
| 22Q2 (11) | 3.0 | -5.66 | -2.28 | 2.45 | 9.38 | 118.75 | 0.73 | 8.96 | 7.35 | 0 | 0 | 0 | 1.7 | 12.58 | 8.28 | 0.03 | 200.0 | -50.0 | 1.52 | 19.69 | 10.14 | 23.71 | 17.26 | -10.13 | 3.47 | 0.58 | 26.64 | 0.01 | 0.0 | -50.0 | 5.58 | 1.64 | -6.69 | 0.01 | 0.0 | -50.0 | 4.19 | 0.0 | 0.0 | 0.58 | 1.75 | 5.45 | 0.5 | -7.41 | 56.25 | 0.05 | -61.54 | -80.0 | 1.13 | -8.87 | 0.0 | -0.19 | 24.0 | 60.42 | -0.14 | -16.67 | 39.13 | 0.00 | 0.5 | 0 |
| 22Q1 (10) | 3.18 | -5.36 | -23.19 | 2.24 | -6.67 | 50.34 | 0.67 | 1.52 | 13.56 | 0 | 0 | 0 | 1.51 | -7.93 | 32.46 | 0.01 | -80.0 | 120.0 | 1.27 | -4.51 | 19.81 | 20.22 | -10.14 | -2.89 | 3.45 | 7.48 | 47.44 | 0.01 | 0.0 | -50.0 | 5.49 | 0.73 | -11.17 | 0.01 | -50.0 | -66.67 | 4.19 | 0.0 | 0.0 | 0.57 | 0.0 | 3.64 | 0.54 | 0.0 | 68.75 | 0.13 | 8.33 | -31.58 | 1.24 | 0.81 | 15.89 | -0.25 | 50.0 | 57.63 | -0.12 | 68.42 | 70.0 | 0.00 | -3.22 | 0 |
| 21Q4 (9) | 3.36 | -2.33 | -23.11 | 2.4 | 29.73 | 200.0 | 0.66 | -5.71 | 22.22 | 0 | 0 | 0 | 1.64 | 5.13 | 42.61 | 0.05 | -16.67 | 162.5 | 1.33 | 9.02 | 26.67 | 22.50 | -0.02 | 9.31 | 3.21 | 4.22 | 58.13 | 0.01 | 0.0 | -50.0 | 5.45 | -6.36 | -13.77 | 0.02 | 0.0 | -33.33 | 4.19 | 0.0 | 0.0 | 0.57 | 0.0 | 3.64 | 0.54 | 0.0 | 68.75 | 0.12 | 50.0 | -50.0 | 1.23 | 3.36 | 10.81 | -0.5 | -6.38 | 7.41 | -0.38 | 2.56 | -26.67 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.44 | 12.05 | 16.61 | 1.85 | 65.18 | 3.93 | 0.7 | 2.94 | 94.44 | 0 | 0 | 0 | 1.56 | -0.64 | 13.87 | 0.06 | 0.0 | -50.0 | 1.22 | -11.59 | 11.93 | 22.51 | -14.69 | 11.72 | 3.08 | 12.41 | 63.83 | 0.01 | -50.0 | -50.0 | 5.82 | -2.68 | 57.72 | 0.02 | 0.0 | -33.33 | 4.19 | 0.0 | 0.0 | 0.57 | 3.64 | 3.64 | 0.54 | 68.75 | 68.75 | 0.08 | -68.0 | -74.19 | 1.19 | 5.31 | 0.85 | -0.47 | 2.08 | 12.96 | -0.39 | -69.57 | -69.57 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.07 | -25.85 | -5.54 | 1.12 | -24.83 | 23.08 | 0.68 | 15.25 | 0 | 0 | 0 | 0 | 1.57 | 37.72 | 9.79 | 0.06 | 220.0 | -57.14 | 1.38 | 30.19 | 6.15 | 26.39 | 26.7 | 0 | 2.74 | 17.09 | 49.73 | 0.02 | 0.0 | 0.0 | 5.98 | -3.24 | 60.32 | 0.02 | -33.33 | -33.33 | 4.19 | 0.0 | 0.48 | 0.55 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.25 | 31.58 | 31.58 | 1.13 | 5.61 | 6.6 | -0.48 | 18.64 | 12.73 | -0.23 | 42.5 | 36.11 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.14 | -5.26 | 66.94 | 1.49 | 86.25 | 217.02 | 0.59 | 9.26 | 0 | 0 | 0 | 0 | 1.14 | -0.87 | -0.87 | -0.05 | 37.5 | -266.67 | 1.06 | 0.95 | -10.92 | 20.83 | 1.15 | 0 | 2.34 | 15.27 | 27.17 | 0.02 | 0.0 | 0.0 | 6.18 | -2.22 | 186.11 | 0.03 | 0.0 | -25.0 | 4.19 | 0.0 | 0.48 | 0.55 | 0.0 | 7.84 | 0.32 | 0.0 | 966.67 | 0.19 | -20.83 | -67.8 | 1.07 | -3.6 | -6.14 | -0.59 | -9.26 | -59.46 | -0.4 | -33.33 | -281.82 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.37 | 48.14 | 47.14 | 0.8 | -55.06 | 263.64 | 0.54 | 50.0 | 54.29 | 0 | 0 | 0 | 1.15 | -16.06 | -21.23 | -0.08 | -166.67 | -140.0 | 1.05 | -3.67 | -17.32 | 20.59 | 2.19 | 0 | 2.03 | 7.98 | 11.54 | 0.02 | 0.0 | 0.0 | 6.32 | 71.27 | 185.97 | 0.03 | 0.0 | -25.0 | 4.19 | 0.0 | 0.48 | 0.55 | 0.0 | 7.84 | 0.32 | 0.0 | 966.67 | 0.24 | -22.58 | -57.14 | 1.11 | -5.93 | 0.0 | -0.54 | 0.0 | -68.75 | -0.3 | -30.43 | -225.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.95 | -9.23 | 0.0 | 1.78 | 95.6 | 0.0 | 0.36 | 0 | 0.0 | 0 | 0 | 0.0 | 1.37 | -4.2 | 0.0 | 0.12 | -14.29 | 0.0 | 1.09 | -16.15 | 0.0 | 20.15 | 0 | 0.0 | 1.88 | 2.73 | 0.0 | 0.02 | 0.0 | 0.0 | 3.69 | -1.07 | 0.0 | 0.03 | 0.0 | 0.0 | 4.19 | 0.48 | 0.0 | 0.55 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.31 | 63.16 | 0.0 | 1.18 | 11.32 | 0.0 | -0.54 | 1.82 | 0.0 | -0.23 | 36.11 | 0.0 | 0.00 | 0 | 0.0 |
