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) | 3.45 | -22.47 | 8.66 | -28.49 | 8.05 | 260.99 | 0 | 0 | 5.17 | -41.84 | 0.2 | 0 | 1.28 | -26.01 | 24.76 | 27.23 | 22.3 | 17.86 | 4.39 | 63.2 | 0.92 | -85.6 | 0.38 | -11.63 | 14.21 | 1.86 | 1.38 | 0.0 | 0 | 0 | -0.34 | 0 | 1.05 | 22.09 | -1.15 | 0 | -1.49 | 0 | 0.61 | 7.68 |
| 2022 (9) | 4.45 | -10.46 | 12.11 | 188.33 | 2.23 | 3616.67 | 0 | 0 | 8.89 | 25.92 | -0.53 | 0 | 1.73 | -10.82 | 19.46 | -29.18 | 18.92 | 84.59 | 2.69 | -8.19 | 6.39 | 32.02 | 0.43 | 65.38 | 13.95 | 0.0 | 1.38 | 4.55 | 0 | 0 | -0.52 | 0 | 0.86 | -55.9 | -1.32 | 0 | -1.84 | 0 | 0.56 | 4.27 |
| 2021 (8) | 4.97 | 203.05 | 4.2 | 33.33 | 0.06 | -97.48 | 0 | 0 | 7.06 | 108.26 | 0.36 | -41.94 | 1.94 | 115.56 | 27.48 | 3.5 | 10.25 | 68.31 | 2.93 | -28.88 | 4.84 | 0 | 0.26 | 0 | 13.95 | 19.85 | 1.32 | 4.76 | 0 | 0 | 0.63 | 8.62 | 1.95 | 1.04 | 0.6 | 5900.0 | 1.23 | 108.47 | 0.54 | 0 |
| 2020 (7) | 1.64 | -31.38 | 3.15 | 64.92 | 2.38 | -17.36 | 0 | 0 | 3.39 | -53.11 | 0.62 | -40.38 | 0.9 | -44.1 | 26.55 | 19.22 | 6.09 | 18.71 | 4.12 | 249.15 | 0 | 0 | 0 | 0 | 11.64 | 12.68 | 1.26 | 8.62 | 0.08 | -55.56 | 0.58 | -44.23 | 1.93 | -18.91 | 0.01 | 0 | 0.59 | -38.54 | 0.00 | 0 |
| 2019 (6) | 2.39 | -26.23 | 1.91 | -33.22 | 2.88 | 0 | 0 | 0 | 7.23 | 31.22 | 1.04 | 16.85 | 1.61 | 16.67 | 22.27 | -11.09 | 5.13 | -3.21 | 1.18 | 0.0 | 0 | 0 | 0 | 0 | 10.33 | 0.98 | 1.16 | 7.41 | 0.18 | 0 | 1.04 | 26.83 | 2.38 | 25.26 | -0.08 | 0 | 0.96 | 50.0 | 0.00 | 0 |
| 2018 (5) | 3.24 | 208.57 | 2.86 | 0 | 0 | 0 | 0 | 0 | 5.51 | 1.85 | 0.89 | 0 | 1.38 | -4.17 | 25.05 | -5.91 | 5.3 | 324.0 | 1.18 | -11.94 | 2.9 | 0 | 0 | 0 | 10.23 | 19.93 | 1.08 | 0.0 | 0 | 0 | 0.82 | 0 | 1.9 | 27.52 | -0.18 | 0 | 0.64 | -74.6 | 0.00 | 0 |
| 2017 (4) | 1.05 | -63.67 | 0 | 0 | 0.39 | -26.42 | 0 | 0 | 5.41 | 14.14 | -0.08 | 0 | 1.44 | -28.0 | 26.62 | -36.92 | 1.25 | 14.68 | 1.34 | 0.0 | 0 | 0 | 0 | 0 | 8.53 | 10.35 | 1.08 | 2.86 | 0.48 | 0.0 | -0.07 | 0 | 1.49 | -20.74 | 2.59 | 8533.33 | 2.52 | 563.16 | 0.00 | 0 |
| 2016 (3) | 2.89 | 26.2 | 0.1 | -75.0 | 0.53 | -67.48 | 0 | 0 | 4.74 | -33.15 | 0.3 | 87.5 | 2.0 | 6.95 | 42.19 | 59.98 | 1.09 | -18.66 | 1.34 | 0.0 | 0.39 | 0.0 | 0 | 0 | 7.73 | 18.02 | 1.05 | 1.94 | 0.48 | 100.0 | 0.35 | -20.45 | 1.88 | 9.94 | 0.03 | 0 | 0.38 | 0 | 0.00 | 0 |
| 2015 (2) | 2.29 | -28.44 | 0.4 | 29.03 | 1.63 | 111.69 | 0 | 0 | 7.09 | 4.26 | 0.16 | 6.67 | 1.87 | 19.87 | 26.38 | 14.97 | 1.34 | -20.71 | 1.34 | 0.0 | 0.39 | -85.61 | 0 | 0 | 6.55 | 15.52 | 1.03 | 0.98 | 0.24 | 0.0 | 0.44 | -4.35 | 1.71 | 0.0 | -0.48 | 0 | -0.04 | 0 | 0.00 | 0 |
| 2014 (1) | 3.2 | 180.7 | 0.31 | -38.0 | 0.77 | -68.05 | 0 | 0 | 6.8 | -17.68 | 0.15 | -58.33 | 1.56 | -34.45 | 22.94 | -20.38 | 1.69 | 19.86 | 1.34 | 13.56 | 2.71 | 0 | 0 | 0 | 5.67 | 33.73 | 1.02 | 2.0 | 0.24 | -66.67 | 0.46 | 142.11 | 1.71 | -10.47 | 0.08 | 0 | 0.54 | 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) | 3.9 | -41.09 | 5.41 | 22.43 | 113.21 | 152.31 | 0.87 | -19.44 | -83.49 | 0 | 0 | 0 | 2.09 | 18.75 | 75.63 | -0.13 | 75.47 | -160.0 | 3.15 | 82.08 | 158.2 | 47.51 | 57.36 | 123.15 | 41.53 | 61.53 | 93.34 | 4.28 | -1.38 | -2.28 | 0.56 | 133.33 | -85.15 | 1.3 | 251.35 | 217.07 | 17.7 | 2.25 | 26.43 | 1.05 | 0.0 | -23.91 | 0 | 0 | 0 | 0.26 | -33.33 | 157.78 | 1.3 | -9.09 | 38.3 | -0.32 | -740.0 | 79.22 | -0.06 | -113.64 | 96.98 | 0.61 | 1.77 | 0.14 |
| 24Q2 (19) | 6.62 | 20.36 | 155.6 | 10.52 | 10.85 | 24.06 | 1.08 | -55.56 | -79.39 | 0 | 0 | 0 | 1.76 | 15.79 | 69.23 | -0.53 | -157.61 | -5400.0 | 1.73 | 26.28 | 71.29 | 30.19 | 10.41 | 97.89 | 25.71 | 11.35 | 23.96 | 4.34 | -0.69 | 20.22 | 0.24 | -29.41 | -93.78 | 0.37 | 0.0 | -9.76 | 17.31 | 2.79 | 23.91 | 1.05 | -23.91 | -23.91 | 0 | 0 | 0 | 0.39 | -31.58 | 202.63 | 1.43 | -26.67 | 43.0 | 0.05 | -66.67 | 103.97 | 0.44 | -38.89 | 126.83 | 0.60 | 0.33 | 6.32 |
| 24Q1 (18) | 5.5 | 59.42 | 88.36 | 9.49 | 9.58 | 21.2 | 2.43 | -69.81 | 5.19 | 0 | 0 | 0 | 1.52 | 20.63 | -9.52 | 0.92 | 736.36 | 666.67 | 1.37 | 7.03 | -4.2 | 27.35 | 10.45 | 52.79 | 23.09 | 3.54 | 18.29 | 4.37 | -0.46 | 21.39 | 0.34 | -63.04 | -95.03 | 0.37 | -2.63 | -9.76 | 16.84 | 18.51 | 20.72 | 1.38 | 0.0 | 0.0 | 0 | 0 | 0 | 0.57 | 267.65 | 242.5 | 1.95 | 85.71 | 96.97 | 0.15 | 113.04 | 113.76 | 0.72 | 148.32 | 148.32 | 0.60 | -1.71 | 6.57 |
| 23Q4 (17) | 3.45 | -6.76 | -22.47 | 8.66 | -2.59 | -28.49 | 8.05 | 52.75 | 260.99 | 0 | 0 | 0 | 1.26 | 5.88 | -30.77 | 0.11 | 320.0 | 222.22 | 1.28 | 4.92 | -26.01 | 24.76 | 16.28 | 27.23 | 22.3 | 3.82 | 17.86 | 4.39 | 0.23 | 63.2 | 0.92 | -75.6 | -85.6 | 0.38 | -7.32 | -11.63 | 14.21 | 1.5 | 1.86 | 1.38 | 0.0 | 0.0 | 0 | 0 | 0 | -0.34 | 24.44 | 34.62 | 1.05 | 11.7 | 22.09 | -1.15 | 25.32 | 12.88 | -1.49 | 25.13 | 19.02 | 0.61 | -0.21 | 7.68 |
| 23Q3 (16) | 3.7 | 42.86 | 10.45 | 8.89 | 4.83 | -1.33 | 5.27 | 0.57 | 1851.85 | 0 | 0 | 0 | 1.19 | 14.42 | -42.79 | -0.05 | -600.0 | 58.33 | 1.22 | 20.79 | -37.76 | 21.29 | 39.55 | -2.34 | 21.48 | 3.57 | 19.53 | 4.38 | 21.33 | 52.08 | 3.77 | -2.33 | -53.69 | 0.41 | 0.0 | 57.69 | 14.0 | 0.21 | 0.36 | 1.38 | 0.0 | 0.0 | 0 | 0 | 0 | -0.45 | -18.42 | -4.65 | 0.94 | -6.0 | -1.05 | -1.54 | -22.22 | -50.98 | -1.99 | -21.34 | -37.24 | 0.61 | 8.05 | 8.4 |
| 23Q2 (15) | 2.59 | -11.3 | -57.05 | 8.48 | 8.3 | 37.0 | 5.24 | 126.84 | 3175.0 | 0 | 0 | 0 | 1.04 | -38.1 | -56.85 | 0.01 | -91.67 | 102.78 | 1.01 | -29.37 | -55.9 | 15.26 | -14.75 | -37.24 | 20.74 | 6.25 | 63.05 | 3.61 | 0.28 | 24.48 | 3.86 | -43.57 | -51.51 | 0.41 | 0.0 | 57.69 | 13.97 | 0.14 | 0.14 | 1.38 | 0.0 | 0.0 | 0 | 0 | 0 | -0.38 | 5.0 | -22.58 | 1.0 | 1.01 | -6.54 | -1.26 | -15.6 | -129.09 | -1.64 | -10.07 | -90.7 | 0.56 | 0.56 | 1.54 |
| 23Q1 (14) | 2.92 | -34.38 | -29.64 | 7.83 | -35.34 | 80.83 | 2.31 | 3.59 | 7600.0 | 0 | 0 | 0 | 1.68 | -7.69 | -34.88 | 0.12 | 233.33 | 140.0 | 1.43 | -17.34 | -38.36 | 17.90 | -8.03 | -34.58 | 19.52 | 3.17 | 87.87 | 3.6 | 33.83 | 23.71 | 6.84 | 7.04 | 41.03 | 0.41 | -4.65 | 57.69 | 13.95 | 0.0 | 0.0 | 1.38 | 0.0 | 4.55 | 0 | 0 | 0 | -0.4 | 23.08 | -463.64 | 0.99 | 15.12 | -31.25 | -1.09 | 17.42 | -353.49 | -1.49 | 19.02 | -375.93 | 0.56 | -0.69 | 0.85 |
| 22Q4 (13) | 4.45 | 32.84 | -10.46 | 12.11 | 34.41 | 188.33 | 2.23 | 725.93 | 3616.67 | 0 | 0 | 0 | 1.82 | -12.5 | -5.21 | -0.09 | 25.0 | -1000.0 | 1.73 | -11.73 | -10.82 | 19.46 | -10.74 | -29.18 | 18.92 | 5.29 | 84.59 | 2.69 | -6.6 | -8.19 | 6.39 | -21.5 | 32.02 | 0.43 | 65.38 | 65.38 | 13.95 | 0.0 | 0.0 | 1.38 | 0.0 | 4.55 | 0 | 0 | 0 | -0.52 | -20.93 | -182.54 | 0.86 | -9.47 | -55.9 | -1.32 | -29.41 | -320.0 | -1.84 | -26.9 | -249.59 | 0.56 | 0.45 | 4.27 |
| 22Q3 (12) | 3.35 | -44.44 | -55.15 | 9.01 | 45.56 | 40.78 | 0.27 | 68.75 | 285.71 | 0 | 0 | 0 | 2.08 | -13.69 | -17.13 | -0.12 | 66.67 | -133.33 | 1.96 | -14.41 | -11.31 | 21.80 | -10.32 | -41.8 | 17.97 | 41.27 | 109.2 | 2.88 | -0.69 | -1.71 | 8.14 | 2.26 | 6683.33 | 0.26 | 0.0 | 0.0 | 13.95 | 0.0 | 0.0 | 1.38 | 0.0 | 4.55 | 0 | 0 | 0 | -0.43 | -38.71 | -165.15 | 0.95 | -11.21 | -52.02 | -1.02 | -85.45 | -45.71 | -1.45 | -68.6 | -3525.0 | 0.56 | 1.21 | 2.99 |
| 22Q2 (11) | 6.03 | 45.3 | 256.8 | 6.19 | 42.96 | 65.51 | 0.16 | 433.33 | -89.94 | 0 | 0 | 0 | 2.41 | -6.59 | 63.95 | -0.36 | -820.0 | -1300.0 | 2.29 | -1.29 | 78.91 | 24.31 | -11.14 | -20.61 | 12.72 | 22.43 | 62.87 | 2.9 | -0.34 | 6.62 | 7.96 | 64.12 | 5206.67 | 0.26 | 0.0 | 0 | 13.95 | 0.0 | 13.51 | 1.38 | 4.55 | 9.52 | 0 | 0 | -100.0 | -0.31 | -381.82 | -167.39 | 1.07 | -25.69 | -40.88 | -0.55 | -227.91 | -17.02 | -0.86 | -259.26 | -8500.0 | 0.55 | -0.12 | 0 |
| 22Q1 (10) | 4.15 | -16.5 | 216.79 | 4.33 | 3.1 | 33.23 | 0.03 | -50.0 | -98.8 | 0 | 0 | 0 | 2.58 | 34.38 | 122.41 | 0.05 | 400.0 | 266.67 | 2.32 | 19.59 | 93.33 | 27.36 | -0.44 | -31.83 | 10.39 | 1.37 | 36.53 | 2.91 | -0.68 | 6.59 | 4.85 | 0.21 | 3630.77 | 0.26 | 0.0 | 0 | 13.95 | 0.0 | 19.85 | 1.32 | 0.0 | 4.76 | 0 | 0 | -100.0 | 0.11 | -82.54 | -75.0 | 1.44 | -26.15 | -19.1 | 0.43 | -28.33 | 195.56 | 0.54 | -56.1 | 5500.0 | 0.55 | 2.69 | 0 |
| 21Q4 (9) | 4.97 | -33.47 | 203.05 | 4.2 | -34.38 | 33.33 | 0.06 | -14.29 | -97.48 | 0 | 0 | 0 | 1.92 | -23.51 | 152.63 | 0.01 | -97.22 | -80.0 | 1.94 | -12.22 | 115.56 | 27.48 | -26.64 | 3.5 | 10.25 | 19.32 | 68.31 | 2.93 | 0.0 | -28.88 | 4.84 | 3933.33 | 0 | 0.26 | 0.0 | 0 | 13.95 | 0.0 | 19.85 | 1.32 | 0.0 | 4.76 | 0 | 0 | -100.0 | 0.63 | -4.55 | 8.62 | 1.95 | -1.52 | 1.04 | 0.6 | 185.71 | 5900.0 | 1.23 | 3175.0 | 108.47 | 0.54 | -0.78 | 0 |
| 21Q3 (8) | 7.47 | 342.01 | 363.98 | 6.4 | 71.12 | 196.3 | 0.07 | -95.6 | -97.05 | 0 | 0 | 0 | 2.51 | 70.75 | 217.72 | 0.36 | 1100.0 | 0 | 2.21 | 72.66 | 220.29 | 37.46 | 22.32 | 250.15 | 8.59 | 9.99 | 65.51 | 2.93 | 7.72 | -29.9 | 0.12 | -20.0 | 0 | 0.26 | 0 | 0 | 13.95 | 13.51 | 19.85 | 1.32 | 4.76 | 4.76 | 0 | -100.0 | -100.0 | 0.66 | 43.48 | 24.53 | 1.98 | 9.39 | 5.32 | -0.7 | -48.94 | -2233.33 | -0.04 | -300.0 | -108.0 | 0.54 | 0 | 0 |
| 21Q2 (7) | 1.69 | 29.01 | -6.11 | 3.74 | 15.08 | 157.93 | 1.59 | -36.65 | -35.89 | 0 | 0 | 0 | 1.47 | 26.72 | 425.0 | 0.03 | 200.0 | 123.08 | 1.28 | 6.67 | 156.0 | 30.62 | -23.7 | 0 | 7.81 | 2.63 | 47.08 | 2.72 | -0.37 | 115.87 | 0.15 | 15.38 | 0 | 0 | 0 | 0 | 12.29 | 5.58 | 6.31 | 1.26 | 0.0 | 0 | 0.08 | 0.0 | 0 | 0.46 | 4.55 | 0 | 1.81 | 1.69 | -5.73 | -0.47 | -4.44 | -261.54 | -0.01 | 0.0 | 92.31 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.31 | -20.12 | -48.63 | 3.25 | 3.17 | 124.14 | 2.51 | 5.46 | -11.62 | 0 | 0 | 0 | 1.16 | 52.63 | -25.64 | -0.03 | -160.0 | -104.29 | 1.2 | 33.33 | 8.11 | 40.13 | 51.17 | 0 | 7.61 | 24.96 | 45.79 | 2.73 | -33.74 | 116.67 | 0.13 | 0 | 0 | 0 | 0 | 0 | 11.64 | 0.0 | 12.36 | 1.26 | 0.0 | 0 | 0.08 | 0.0 | 0 | 0.44 | -24.14 | 0 | 1.78 | -7.77 | -42.21 | -0.45 | -4600.0 | 64.57 | -0.01 | -101.69 | 99.21 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.64 | 1.86 | -31.38 | 3.15 | 45.83 | 64.92 | 2.38 | 0.42 | -17.36 | 0 | 0 | 0 | 0.76 | -3.8 | -80.1 | 0.05 | 0 | -82.14 | 0.9 | 30.43 | -44.1 | 26.55 | 148.17 | 0 | 6.09 | 17.34 | 18.71 | 4.12 | -1.44 | 249.15 | 0 | 0 | 0 | 0 | 0 | 0 | 11.64 | 0.0 | 12.68 | 1.26 | 0.0 | 8.62 | 0.08 | 0.0 | -55.56 | 0.58 | 9.43 | -44.23 | 1.93 | 2.66 | -18.91 | 0.01 | 133.33 | 112.5 | 0.59 | 18.0 | -38.54 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.61 | -10.56 | 0.0 | 2.16 | 48.97 | 0.0 | 2.37 | -4.44 | 0.0 | 0 | 0 | 0.0 | 0.79 | 182.14 | 0.0 | 0 | 100.0 | 0.0 | 0.69 | 38.0 | 0.0 | 10.70 | 0 | 0.0 | 5.19 | -2.26 | 0.0 | 4.18 | 231.75 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.64 | 0.69 | 0.0 | 1.26 | 0 | 0.0 | 0.08 | 0 | 0.0 | 0.53 | 0 | 0.0 | 1.88 | -2.08 | 0.0 | -0.03 | 76.92 | 0.0 | 0.5 | 484.62 | 0.0 | 0.00 | 0 | 0.0 |
