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) | 9.34 | 62.72 | 2.95 | -52.42 | 1.02 | -21.54 | 0 | 0 | 13.05 | -30.99 | -3.71 | 0 | 3.69 | -46.05 | 28.28 | -21.83 | 3.92 | -9.05 | 0.01 | 0.0 | 15.4 | 25.71 | 0.04 | 0.0 | 20.28 | 10.94 | 2.44 | 2.52 | 0.05 | 0.0 | -0.45 | 0 | 2.03 | -66.94 | -0.05 | 0 | -0.5 | 0 | 0.00 | 0 |
| 2022 (9) | 5.74 | -15.09 | 6.2 | 69.86 | 1.3 | 0 | 0 | 0 | 18.91 | -23.78 | 0.56 | -82.5 | 6.84 | 17.73 | 36.17 | 54.46 | 4.31 | -0.46 | 0.01 | 0 | 12.25 | -15.22 | 0.04 | -33.33 | 18.28 | 0.0 | 2.38 | 15.53 | 0.05 | 0.0 | 3.72 | -36.52 | 6.14 | -22.86 | -0.05 | 0 | 3.67 | -36.83 | 0.00 | 0 |
| 2021 (8) | 6.76 | -29.8 | 3.65 | 30.82 | 0 | 0 | 0 | 0 | 24.81 | 20.32 | 3.2 | 7.38 | 5.81 | 57.45 | 23.42 | 30.86 | 4.33 | 156.21 | 0 | 0 | 14.45 | -2.89 | 0.06 | 0.0 | 18.28 | -0.44 | 2.06 | 17.05 | 0.05 | 0.0 | 5.86 | 9.94 | 7.96 | 11.48 | -0.05 | 0 | 5.81 | 10.04 | 0.00 | 0 |
| 2020 (7) | 9.63 | 24.1 | 2.79 | -6.38 | 0 | 0 | 0 | 0 | 20.62 | -23.37 | 2.98 | -39.18 | 3.69 | -19.78 | 17.90 | 4.69 | 1.69 | -40.49 | 0 | 0 | 14.88 | -8.54 | 0.06 | -14.29 | 18.36 | 1.72 | 1.76 | 38.58 | 0.05 | 25.0 | 5.33 | -21.73 | 7.14 | -12.07 | -0.05 | 0 | 5.28 | -21.89 | 0.00 | 0 |
| 2019 (6) | 7.76 | 38.32 | 2.98 | -12.87 | 0 | 0 | 0 | 0 | 26.91 | 1.82 | 4.9 | -2.97 | 4.6 | -14.66 | 17.09 | -16.18 | 2.84 | -12.62 | 0 | 0 | 16.27 | -20.87 | 0.07 | 16.67 | 18.05 | 13.24 | 1.27 | 64.94 | 0.04 | 0.0 | 6.81 | -0.73 | 8.12 | 5.87 | -0.05 | 0 | 6.76 | -0.88 | 0.00 | 0 |
| 2018 (5) | 5.61 | -14.48 | 3.42 | 151.47 | 0 | 0 | 0 | 0 | 26.43 | 29.69 | 5.05 | 114.89 | 5.39 | 46.47 | 20.39 | 12.94 | 3.25 | 2.85 | 0 | 0 | 20.56 | 10.84 | 0.06 | 50.0 | 15.94 | 2.44 | 0.77 | 45.28 | 0.04 | 100.0 | 6.86 | 74.55 | 7.67 | 70.82 | -0.04 | 0 | 6.82 | 75.32 | 0.00 | 0 |
| 2017 (4) | 6.56 | 30.16 | 1.36 | -21.84 | 1.4 | 0 | 0 | 0 | 20.38 | 3.82 | 2.35 | -20.88 | 3.68 | -5.15 | 18.06 | -8.65 | 3.16 | -5.11 | 0 | 0 | 18.55 | 9.5 | 0.04 | 0.0 | 15.56 | 0.0 | 0.53 | 120.83 | 0.02 | 0 | 3.93 | 4.24 | 4.49 | 11.97 | -0.04 | 0 | 3.89 | 3.73 | 0.00 | 0 |
| 2016 (3) | 5.04 | 73.79 | 1.74 | -33.33 | 0 | 0 | 0 | 0 | 19.63 | 29.49 | 2.97 | 56.32 | 3.88 | 11.17 | 19.77 | -14.14 | 3.33 | -2.06 | 0 | 0 | 16.94 | 4.25 | 0.04 | 0.0 | 15.56 | 13.25 | 0.24 | 380.0 | 0 | 0 | 3.77 | 80.38 | 4.01 | 87.38 | -0.02 | 0 | 3.75 | 78.57 | 0.00 | 0 |
| 2015 (2) | 2.9 | 15.54 | 2.61 | -26.69 | 3.1 | 694.87 | 0 | 0 | 15.16 | 28.04 | 1.9 | 171.43 | 3.49 | 40.73 | 23.02 | 9.91 | 3.4 | 2.41 | 0 | 0 | 16.25 | 21.63 | 0.04 | -20.0 | 13.74 | 3.85 | 0.05 | 0 | 0 | 0 | 2.09 | 375.0 | 2.14 | 386.36 | 0.01 | 0.0 | 2.1 | 366.67 | 0.00 | 0 |
| 2014 (1) | 2.51 | -13.15 | 3.56 | -5.57 | 0.39 | -84.94 | 0 | 0 | 11.84 | 0 | 0.7 | 0 | 2.48 | 19.23 | 20.95 | 0 | 3.32 | 63.55 | 1.62 | -0.61 | 13.36 | 40.93 | 0.05 | 150.0 | 13.23 | 0.0 | 0 | 0 | 0 | 0 | 0.44 | 0 | 0.44 | 0 | 0.01 | 0 | 0.45 | 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) | 8.89 | -4.31 | -30.98 | 2.79 | -3.46 | 15.29 | 0.74 | -2.63 | -50.67 | 0 | 0 | 0 | 2.89 | -2.69 | -11.89 | -0.75 | 21.88 | -25.0 | 3.8 | 10.79 | 4.11 | 36.05 | 14.89 | 41.64 | 3.57 | 3.18 | -19.05 | 0 | 0 | -100.0 | 14.79 | -2.25 | -21.12 | 0.03 | -25.0 | -25.0 | 20.28 | 0.0 | 0.0 | 1.98 | 0.0 | -18.85 | 0.05 | 0.0 | 0.0 | -2.78 | -36.95 | -470.67 | -0.75 | 0 | -123.22 | -0.04 | 0.0 | 0.0 | -2.82 | -36.23 | -497.18 | 0.00 | 0 | 0 |
| 24Q2 (19) | 9.29 | -14.93 | 24.03 | 2.89 | -11.08 | -11.62 | 0.76 | -36.13 | -43.7 | 0 | 0 | 0 | 2.97 | 65.0 | -17.04 | -0.96 | 10.28 | 10.28 | 3.43 | 34.51 | -33.4 | 31.38 | 42.02 | -4.03 | 3.46 | -15.82 | -17.62 | 0 | 0 | -100.0 | 15.13 | -2.2 | 11.25 | 0.04 | 0.0 | 0.0 | 20.28 | 0.0 | 0.0 | 1.98 | -18.85 | -18.85 | 0.05 | 0.0 | 0.0 | -2.03 | -33.55 | -250.37 | 0 | -100.0 | -100.0 | -0.04 | 20.0 | 0.0 | -2.07 | -31.85 | -258.02 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.92 | 16.92 | 8.33 | 3.25 | 10.17 | -39.02 | 1.19 | 16.67 | -15.0 | 0 | 0 | 0 | 1.8 | -37.5 | -45.62 | -1.07 | 11.57 | -27.38 | 2.55 | -30.89 | -51.52 | 22.10 | -21.85 | -31.1 | 4.11 | 4.85 | -3.75 | 0 | -100.0 | -100.0 | 15.47 | 0.45 | 22.29 | 0.04 | 0.0 | 0.0 | 20.28 | 0.0 | 0.0 | 2.44 | 0.0 | 2.52 | 0.05 | 0.0 | 0.0 | -1.52 | -237.78 | -152.78 | 0.96 | -52.71 | -81.92 | -0.05 | 0.0 | -25.0 | -1.57 | -214.0 | -155.28 | 0.00 | 0 | 0 |
| 23Q4 (17) | 9.34 | -27.48 | 62.72 | 2.95 | 21.9 | -52.42 | 1.02 | -32.0 | -21.54 | 0 | 0 | 0 | 2.88 | -12.2 | -30.94 | -1.21 | -101.67 | -365.38 | 3.69 | 1.1 | -46.05 | 28.28 | 11.09 | -21.83 | 3.92 | -11.11 | -9.05 | 0.01 | 0.0 | 0.0 | 15.4 | -17.87 | 25.71 | 0.04 | 0.0 | 0.0 | 20.28 | 0.0 | 10.94 | 2.44 | 0.0 | 2.52 | 0.05 | 0.0 | 0.0 | -0.45 | -160.0 | -112.1 | 2.03 | -37.15 | -66.94 | -0.05 | -25.0 | 0.0 | -0.5 | -170.42 | -113.62 | 0.00 | 0 | 0 |
| 23Q3 (16) | 12.88 | 71.96 | 207.4 | 2.42 | -25.99 | -61.03 | 1.5 | 11.11 | 200.0 | 0 | 0 | 0 | 3.28 | -8.38 | -30.06 | -0.6 | 43.93 | -1400.0 | 3.65 | -29.13 | -49.72 | 25.45 | -22.16 | -25.99 | 4.41 | 5.0 | 6.01 | 0.01 | 0.0 | -50.0 | 18.75 | 37.87 | 43.68 | 0.04 | 0.0 | -20.0 | 20.28 | 0.0 | 10.94 | 2.44 | 0.0 | 2.52 | 0.05 | 0.0 | 0.0 | 0.75 | -44.44 | -81.11 | 3.23 | -15.67 | -49.53 | -0.04 | 0.0 | 0.0 | 0.71 | -45.8 | -81.93 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.49 | -25.69 | 53.8 | 3.27 | -38.65 | -2.39 | 1.35 | -3.57 | 200.0 | 0 | 0 | 0 | 3.58 | 8.16 | -15.37 | -1.07 | -27.38 | -3666.67 | 5.15 | -2.09 | -16.4 | 32.70 | 1.95 | 22.57 | 4.2 | -1.64 | -9.29 | 0.01 | 0.0 | -50.0 | 13.6 | 7.51 | -0.37 | 0.04 | 0.0 | -20.0 | 20.28 | 0.0 | 10.94 | 2.44 | 2.52 | 2.52 | 0.05 | 0.0 | 0.0 | 1.35 | -53.12 | -66.33 | 3.83 | -27.87 | -40.53 | -0.04 | 0.0 | 0.0 | 1.31 | -53.87 | -67.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.08 | 75.61 | 73.2 | 5.33 | -14.03 | 44.84 | 1.4 | 7.69 | 0 | 0 | 0 | 0 | 3.31 | -20.62 | -43.13 | -0.84 | -223.08 | -202.44 | 5.26 | -23.1 | -23.44 | 32.07 | -11.33 | 15.87 | 4.27 | -0.93 | -10.48 | 0.01 | 0.0 | -66.67 | 12.65 | 3.27 | -12.46 | 0.04 | 0.0 | -33.33 | 20.28 | 10.94 | 10.94 | 2.38 | 0.0 | 15.53 | 0.05 | 0.0 | 0.0 | 2.88 | -22.58 | -33.02 | 5.31 | -13.52 | -17.16 | -0.04 | 20.0 | 0.0 | 2.84 | -22.62 | -33.33 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.74 | 36.99 | -15.09 | 6.2 | -0.16 | 69.86 | 1.3 | 160.0 | 0 | 0 | 0 | 0 | 4.17 | -11.09 | -34.54 | -0.26 | -550.0 | -144.07 | 6.84 | -5.79 | 17.73 | 36.17 | 5.18 | 54.52 | 4.31 | 3.61 | -0.46 | 0.01 | -50.0 | 0 | 12.25 | -6.13 | -15.22 | 0.04 | -20.0 | -33.33 | 18.28 | 0.0 | 0.0 | 2.38 | 0.0 | 15.53 | 0.05 | 0.0 | 0.0 | 3.72 | -6.3 | -36.52 | 6.14 | -4.06 | -22.86 | -0.05 | -25.0 | 0.0 | 3.67 | -6.62 | -36.83 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.19 | -13.96 | -50.47 | 6.21 | 85.37 | 104.28 | 0.5 | 11.11 | 0 | 0 | 0 | 0 | 4.69 | 10.87 | -29.69 | -0.04 | -233.33 | -104.44 | 7.26 | 17.86 | 37.24 | 34.39 | 28.91 | 55.64 | 4.16 | -10.15 | 37.75 | 0.02 | 0.0 | 0 | 13.05 | -4.4 | -13.86 | 0.05 | 0.0 | 0.0 | 18.28 | 0.0 | 0.0 | 2.38 | 0.0 | 15.53 | 0.05 | 0.0 | 0.0 | 3.97 | -1.0 | -24.67 | 6.4 | -0.62 | -13.28 | -0.04 | 0.0 | 20.0 | 3.93 | -1.01 | -24.71 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.87 | -16.32 | -52.07 | 3.35 | -8.97 | 19.64 | 0.45 | 0 | 0 | 0 | 0 | 0 | 4.23 | -27.32 | -29.03 | 0.03 | -96.34 | -96.1 | 6.16 | -10.33 | 33.05 | 26.68 | -3.62 | 30.11 | 4.63 | -2.94 | 74.72 | 0.02 | -33.33 | 0 | 13.65 | -5.54 | -7.77 | 0.05 | -16.67 | 0.0 | 18.28 | 0.0 | 0.0 | 2.38 | 15.53 | 35.23 | 0.05 | 0.0 | 0.0 | 4.01 | -6.74 | -14.13 | 6.44 | 0.47 | -0.62 | -0.04 | 0.0 | 20.0 | 3.97 | -6.81 | -14.07 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.82 | -13.91 | -43.0 | 3.68 | 0.82 | 38.35 | 0 | 0 | 0 | 0 | 0 | 0 | 5.82 | -8.63 | 0.0 | 0.82 | 38.98 | -12.77 | 6.87 | 18.24 | 61.65 | 27.68 | 18.24 | 38.72 | 4.77 | 10.16 | 111.06 | 0.03 | 0 | 0 | 14.45 | 0.0 | -4.62 | 0.06 | 0.0 | 20.0 | 18.28 | 0.0 | 0.0 | 2.06 | 0.0 | 17.05 | 0.05 | 0.0 | 0.0 | 4.3 | -26.62 | 10.54 | 6.41 | -19.47 | 12.46 | -0.04 | 20.0 | 20.0 | 4.26 | -26.68 | 10.94 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.76 | -20.09 | -29.8 | 3.65 | 20.07 | 30.82 | 0 | 0 | 0 | 0 | 0 | 0 | 6.37 | -4.5 | 16.03 | 0.59 | -34.44 | -37.23 | 5.81 | 9.83 | 57.45 | 23.41 | 5.94 | 30.81 | 4.33 | 43.38 | 156.21 | 0 | 0 | 0 | 14.45 | -4.62 | -2.89 | 0.06 | 20.0 | 0.0 | 18.28 | 0.0 | -0.44 | 2.06 | 0.0 | 17.05 | 0.05 | 0.0 | 0.0 | 5.86 | 11.2 | 9.94 | 7.96 | 7.86 | 11.48 | -0.05 | 0.0 | 0.0 | 5.81 | 11.3 | 10.04 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.46 | -16.73 | -14.72 | 3.04 | 8.57 | -10.06 | 0 | 0 | 0 | 0 | 0 | 0 | 6.67 | 11.91 | 25.61 | 0.9 | 16.88 | -2.17 | 5.29 | 14.25 | 46.94 | 22.10 | 7.76 | 25.77 | 3.02 | 13.96 | 64.13 | 0 | 0 | 0 | 15.15 | 2.36 | -4.11 | 0.05 | 0.0 | -16.67 | 18.28 | 0.0 | 0.27 | 2.06 | 17.05 | 17.05 | 0.05 | 0.0 | 0.0 | 5.27 | 12.85 | 20.05 | 7.38 | 13.89 | 19.03 | -0.05 | 0.0 | 0.0 | 5.22 | 12.99 | 20.28 | 0.00 | 0 | 0 |
| 21Q2 (7) | 10.16 | -0.49 | -12.11 | 2.8 | 5.26 | 0.72 | 0 | 0 | 0 | 0 | 0 | 0 | 5.96 | 2.41 | 27.35 | 0.77 | -18.09 | 92.5 | 4.63 | 8.94 | 39.46 | 20.50 | 2.77 | 0 | 2.65 | 17.26 | 29.27 | 0 | 0 | 0 | 14.8 | -2.31 | -7.5 | 0.05 | 0.0 | -16.67 | 18.28 | 0.0 | 1.5 | 1.76 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 4.67 | 20.05 | 34.58 | 6.48 | 13.68 | 22.73 | -0.05 | 0.0 | 0.0 | 4.62 | 20.31 | 35.09 | 0.00 | 0 | 0 |
| 21Q1 (6) | 10.21 | 6.02 | 9.2 | 2.66 | -4.66 | 20.91 | 0 | 0 | 0 | 0 | 0 | 0 | 5.82 | 6.01 | 13.23 | 0.94 | 0.0 | 28.77 | 4.25 | 15.18 | -6.59 | 19.95 | 11.5 | 0 | 2.26 | 33.73 | -1.74 | 0 | 0 | 0 | 15.15 | 1.81 | -10.93 | 0.05 | -16.67 | -16.67 | 18.28 | -0.44 | 1.5 | 1.76 | 0.0 | 38.58 | 0.05 | 0.0 | 25.0 | 3.89 | -27.02 | 8.96 | 5.7 | -20.17 | 16.56 | -0.05 | 0.0 | 0.0 | 3.84 | -27.27 | 9.09 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.63 | -2.92 | 24.1 | 2.79 | -17.46 | -6.38 | 0 | 0 | 0 | 0 | 0 | 0 | 5.49 | 3.39 | 2.43 | 0.94 | 2.17 | 91.84 | 3.69 | 2.5 | -19.78 | 17.90 | 1.85 | 0 | 1.69 | -8.15 | -40.49 | 0 | 0 | 0 | 14.88 | -5.82 | -8.54 | 0.06 | 0.0 | -14.29 | 18.36 | 0.71 | 1.72 | 1.76 | 0.0 | 38.58 | 0.05 | 0.0 | 25.0 | 5.33 | 21.41 | -21.73 | 7.14 | 15.16 | -12.07 | -0.05 | 0.0 | 0.0 | 5.28 | 21.66 | -21.89 | 0.00 | 0 | 0 |
| 20Q3 (4) | 9.92 | -14.19 | 0.0 | 3.38 | 21.58 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.31 | 13.46 | 0.0 | 0.92 | 130.0 | 0.0 | 3.6 | 8.43 | 0.0 | 17.57 | 0 | 0.0 | 1.84 | -10.24 | 0.0 | 0 | 0 | 0.0 | 15.8 | -1.25 | 0.0 | 0.06 | 0.0 | 0.0 | 18.23 | 1.22 | 0.0 | 1.76 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 4.39 | 26.51 | 0.0 | 6.2 | 17.42 | 0.0 | -0.05 | 0.0 | 0.0 | 4.34 | 26.9 | 0.0 | 0.00 | 0 | 0.0 |
