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) | 4.89 | -18.77 | 12.2 | 31.61 | 1.0 | 0.0 | 0 | 0 | 49.91 | -11.18 | 4.44 | -47.7 | 13.35 | 8.27 | 26.75 | 21.9 | 6.79 | -5.3 | 4.75 | -5.94 | 2.25 | -30.77 | 1.39 | 0 | 10.07 | 0.0 | 4.45 | 24.3 | 0.45 | -64.0 | 24.25 | 1.89 | 29.14 | 1.75 | -0.72 | 0 | 23.53 | 0.77 | 0.01 | 3.91 |
| 2022 (9) | 6.02 | 8.86 | 9.27 | -0.32 | 1.0 | 9.89 | 0 | 0 | 56.19 | 17.55 | 8.49 | 25.96 | 12.33 | -21.81 | 21.94 | -33.49 | 7.17 | -0.42 | 5.05 | 10.75 | 3.25 | 212.5 | 0 | 0 | 10.07 | 0.0 | 3.58 | 23.02 | 1.25 | 21.36 | 23.8 | 24.8 | 28.64 | 24.41 | -0.45 | 0 | 23.35 | 31.03 | 0.01 | -9.59 |
| 2021 (8) | 5.53 | -30.44 | 9.3 | 57.63 | 0.91 | 139.47 | 0 | 0 | 47.8 | 25.16 | 6.74 | 68.92 | 15.77 | 43.62 | 32.99 | 14.75 | 7.2 | 83.21 | 4.56 | 12.59 | 1.04 | -46.67 | 0 | 0 | 10.07 | 0.0 | 2.91 | 16.4 | 1.03 | 83.93 | 19.07 | 24.97 | 23.02 | 25.59 | -1.25 | 0 | 17.82 | 25.23 | 0.01 | 0 |
| 2020 (7) | 7.95 | 282.21 | 5.9 | 22.92 | 0.38 | 0 | 0 | 0 | 38.19 | -2.97 | 3.99 | 23.15 | 10.98 | 11.59 | 28.75 | 15.0 | 3.93 | -13.44 | 4.05 | -1.46 | 1.95 | 0 | 0 | 0 | 10.07 | 11.03 | 2.5 | 14.68 | 0.56 | 833.33 | 15.26 | 8.23 | 18.33 | 12.11 | -1.03 | 0 | 14.23 | 5.1 | 0.00 | 0 |
| 2019 (6) | 2.08 | -21.8 | 4.8 | 0.0 | 0 | 0 | 0 | 0 | 39.36 | -2.79 | 3.24 | -18.59 | 9.84 | -7.69 | 25.00 | -5.04 | 4.54 | -16.54 | 4.11 | 3.79 | 0 | 0 | 0 | 0 | 9.07 | 0.0 | 2.18 | 22.47 | 0.06 | 0 | 14.1 | 1.95 | 16.35 | 4.74 | -0.56 | 0 | 13.54 | -1.67 | 0.00 | 0 |
| 2018 (5) | 2.66 | 30.39 | 4.8 | 140.0 | 0 | 0 | 0 | 0 | 40.49 | 1.76 | 3.98 | 3.11 | 10.66 | -6.0 | 26.33 | -7.62 | 5.44 | 33.66 | 3.96 | -10.81 | 0 | 0 | 0 | 0 | 9.07 | 0.0 | 1.78 | 28.06 | 0 | 0 | 13.83 | 9.94 | 15.61 | 11.74 | -0.06 | 0 | 13.77 | 8.6 | 0.00 | 0 |
| 2017 (4) | 2.04 | -9.73 | 2.0 | 53.85 | 0 | 0 | 0 | 0 | 39.79 | 4.24 | 3.86 | 34.97 | 11.34 | 8.31 | 28.50 | 3.9 | 4.07 | -0.73 | 4.44 | 6.47 | 0 | 0 | 0 | 0 | 9.07 | 0.11 | 1.39 | 25.23 | 0 | 0 | 12.58 | 20.27 | 13.97 | 20.74 | 0.1 | -66.67 | 12.68 | 17.84 | 0.00 | 0 |
| 2016 (3) | 2.26 | -6.22 | 1.3 | -44.68 | 0 | 0 | 0 | 0 | 38.17 | 8.84 | 2.86 | 40.89 | 10.47 | 2.55 | 27.43 | -5.78 | 4.1 | -10.28 | 4.17 | -10.32 | 0 | 0 | 0 | 0 | 9.06 | 0.89 | 1.11 | 23.33 | 0 | 0 | 10.46 | 19.54 | 11.57 | 19.77 | 0.3 | -46.43 | 10.76 | 15.57 | 0.00 | 0 |
| 2015 (2) | 2.41 | 73.38 | 2.35 | 2.17 | 0.19 | 0.0 | 0 | 0 | 35.07 | 0.66 | 2.03 | 40.0 | 10.21 | 8.5 | 29.11 | 7.79 | 4.57 | -16.3 | 4.65 | 3.33 | 0 | 0 | 0 | 0 | 8.98 | 0.67 | 0.9 | 18.42 | 0 | 0 | 8.75 | 15.74 | 9.66 | 16.11 | 0.56 | 93.1 | 9.31 | 18.6 | 0.00 | 0 |
| 2014 (1) | 1.39 | -14.2 | 2.3 | -16.97 | 0.19 | -51.28 | 0 | 0 | 34.84 | 8.13 | 1.45 | 10.69 | 9.41 | 9.16 | 27.01 | 0.96 | 5.46 | -4.88 | 4.5 | 2.04 | 0.19 | -50.0 | 0 | 0 | 8.92 | 1.36 | 0.76 | 20.63 | 0 | 0 | 7.56 | 9.72 | 8.32 | 10.64 | 0.29 | 383.33 | 7.85 | 12.95 | 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) | 4.54 | 45.51 | 33.92 | 18.98 | 43.79 | 30.0 | 1.0 | 0.0 | 0.0 | 0 | 0 | 0 | 12.33 | 2.49 | 1.57 | 0.95 | -14.41 | -13.64 | 11.11 | -5.53 | -11.9 | 22.75 | -5.89 | -12.06 | 6.82 | -1.59 | 13.48 | 4.61 | 0.88 | -6.87 | 0 | -100.0 | -100.0 | 1.28 | -3.03 | -10.49 | 10.07 | 0.0 | 0.0 | 4.89 | 0.0 | 9.89 | 0.72 | 0.0 | 60.0 | 24.68 | 3.96 | 7.54 | 30.29 | 3.2 | 8.76 | -0.42 | -35.48 | -13.51 | 24.26 | 3.54 | 7.44 | 0.01 | -1.88 | 47.87 |
| 24Q2 (19) | 3.12 | -33.19 | -39.42 | 13.2 | -4.28 | 10.18 | 1.0 | 0.0 | -60.0 | 0 | 0 | 0 | 12.03 | 6.27 | -4.52 | 1.11 | 0.0 | 2.78 | 11.76 | 6.14 | -9.12 | 24.17 | 7.38 | -8.86 | 6.93 | -3.08 | 19.69 | 4.57 | 1.56 | -11.09 | 0.25 | -50.0 | -80.0 | 1.32 | -2.94 | -10.2 | 10.07 | 0.0 | 0.0 | 4.89 | 9.89 | 9.89 | 0.72 | 60.0 | 60.0 | 23.74 | 1.71 | 8.65 | 29.35 | 3.93 | 9.72 | -0.31 | 26.19 | 39.22 | 23.43 | 2.23 | 9.79 | 0.01 | -1.43 | 41.84 |
| 24Q1 (18) | 4.67 | -4.5 | -30.09 | 13.79 | 13.03 | 6.65 | 1.0 | 0.0 | -60.0 | 0 | 0 | 0 | 11.32 | -13.98 | -5.67 | 1.11 | -15.27 | 15.62 | 11.08 | -17.0 | -13.03 | 22.51 | -15.86 | -8.72 | 7.15 | 5.3 | 9.83 | 4.5 | -5.26 | -13.13 | 0.5 | -77.78 | -66.67 | 1.36 | -2.16 | 0 | 10.07 | 0.0 | 0.0 | 4.45 | 0.0 | 24.3 | 0.45 | 0.0 | -64.0 | 23.34 | -3.75 | 12.0 | 28.24 | -3.09 | 10.01 | -0.42 | 41.67 | 27.59 | 22.92 | -2.59 | 13.13 | 0.01 | 51.36 | 46.87 |
| 23Q4 (17) | 4.89 | 44.25 | -18.77 | 12.2 | -16.44 | 31.61 | 1.0 | 0.0 | 0.0 | 0 | 0 | 0 | 13.16 | 8.4 | 9.58 | 1.31 | 19.09 | 61.73 | 13.35 | 5.87 | 8.27 | 26.75 | 3.43 | 21.92 | 6.79 | 12.98 | -5.3 | 4.75 | -4.04 | -5.94 | 2.25 | -10.0 | -30.77 | 1.39 | -2.8 | 0 | 10.07 | 0.0 | 0.0 | 4.45 | 0.0 | 24.3 | 0.45 | 0.0 | -64.0 | 24.25 | 5.66 | 1.89 | 29.14 | 4.63 | 1.75 | -0.72 | -94.59 | -60.0 | 23.53 | 4.21 | 0.77 | 0.01 | 1.02 | 3.91 |
| 23Q3 (16) | 3.39 | -34.17 | -58.15 | 14.6 | 21.87 | -10.04 | 1.0 | -60.0 | 0.0 | 0 | 0 | 0 | 12.14 | -3.65 | -0.33 | 1.1 | 1.85 | -32.52 | 12.61 | -2.55 | -7.75 | 25.87 | -2.47 | 14.63 | 6.01 | 3.8 | -35.45 | 4.95 | -3.7 | -0.8 | 2.5 | 100.0 | -28.57 | 1.43 | -2.72 | 0 | 10.07 | 0.0 | 0.0 | 4.45 | 0.0 | 24.3 | 0.45 | 0.0 | -64.0 | 22.95 | 5.03 | 0.48 | 27.85 | 4.11 | 0.61 | -0.37 | 27.45 | -37.04 | 22.58 | 5.81 | 0.04 | 0.01 | -5.89 | -1.94 |
| 23Q2 (15) | 5.15 | -22.9 | -17.34 | 11.98 | -7.35 | -7.7 | 2.5 | 0.0 | 108.33 | 0 | 0 | 0 | 12.6 | 5.0 | -18.55 | 1.08 | 12.5 | -61.15 | 12.94 | 1.57 | -20.95 | 26.52 | 7.54 | -2.47 | 5.79 | -11.06 | -35.45 | 5.14 | -0.77 | 7.31 | 1.25 | -16.67 | 0 | 1.47 | 0 | 0 | 10.07 | 0.0 | 0.0 | 4.45 | 24.3 | 24.3 | 0.45 | -64.0 | -64.0 | 21.85 | 4.85 | 3.02 | 26.75 | 4.21 | 2.73 | -0.51 | 12.07 | 32.0 | 21.34 | 5.33 | 4.3 | 0.01 | 2.06 | -0.64 |
| 23Q1 (14) | 6.68 | 10.96 | 10.78 | 12.93 | 39.48 | 5.29 | 2.5 | 150.0 | 257.14 | 0 | 0 | 0 | 12.0 | -0.08 | -27.4 | 0.96 | 18.52 | -70.64 | 12.74 | 3.33 | -26.4 | 24.66 | 12.39 | -22.17 | 6.51 | -9.21 | -14.0 | 5.18 | 2.57 | 3.6 | 1.5 | -53.85 | 328.57 | 0 | 0 | 0 | 10.07 | 0.0 | 0.0 | 3.58 | 0.0 | 23.02 | 1.25 | 0.0 | 21.36 | 20.84 | -12.44 | 7.87 | 25.67 | -10.37 | 10.36 | -0.58 | -28.89 | 30.95 | 20.26 | -13.23 | 9.63 | 0.01 | 7.09 | -4.56 |
| 22Q4 (13) | 6.02 | -25.68 | 8.86 | 9.27 | -42.88 | -0.32 | 1.0 | 0.0 | 9.89 | 0 | 0 | 0 | 12.01 | -1.4 | -26.77 | 0.81 | -50.31 | -73.18 | 12.33 | -9.8 | -21.81 | 21.94 | -2.76 | -33.49 | 7.17 | -22.99 | -0.42 | 5.05 | 1.2 | 10.75 | 3.25 | -7.14 | 212.5 | 0 | 0 | 0 | 10.07 | 0.0 | 0.0 | 3.58 | 0.0 | 23.02 | 1.25 | 0.0 | 21.36 | 23.8 | 4.2 | 24.8 | 28.64 | 3.47 | 24.41 | -0.45 | -66.67 | 64.0 | 23.35 | 3.46 | 31.03 | 0.01 | -4.67 | -9.59 |
| 22Q3 (12) | 8.1 | 30.02 | 69.1 | 16.23 | 25.04 | 79.14 | 1.0 | -16.67 | 9.89 | 0 | 0 | 0 | 12.18 | -21.27 | 3.22 | 1.63 | -41.37 | 4.49 | 13.67 | -16.49 | 24.95 | 22.57 | -17.02 | -16.38 | 9.31 | 3.79 | 67.15 | 4.99 | 4.18 | 18.81 | 3.5 | 0 | 175.59 | 0 | 0 | 0 | 10.07 | 0.0 | 0.0 | 3.58 | 0.0 | 23.02 | 1.25 | 0.0 | 21.36 | 22.84 | 7.69 | 41.95 | 27.68 | 6.3 | 38.19 | -0.27 | 64.0 | 67.07 | 22.57 | 10.31 | 47.81 | 0.01 | -4.65 | 89.15 |
| 22Q2 (11) | 6.23 | 3.32 | -7.29 | 12.98 | 5.7 | 109.35 | 1.2 | 71.43 | 64.38 | 0 | 0 | 0 | 15.47 | -6.41 | 56.26 | 2.78 | -14.98 | 141.74 | 16.37 | -5.43 | 68.94 | 27.19 | -14.18 | 10.51 | 8.97 | 18.49 | 85.71 | 4.79 | -4.2 | 20.05 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 10.07 | 0.0 | 0.0 | 3.58 | 23.02 | 43.2 | 1.25 | 21.36 | 123.21 | 21.21 | 9.78 | 37.73 | 26.04 | 11.95 | 40.99 | -0.75 | 10.71 | 2.6 | 20.46 | 10.71 | 39.85 | 0.01 | -1.96 | 95.77 |
| 22Q1 (10) | 6.03 | 9.04 | 38.3 | 12.28 | 32.04 | 1016.36 | 0.7 | -23.08 | 25.0 | 0 | 0 | 0 | 16.53 | 0.79 | 70.41 | 3.27 | 8.28 | 223.76 | 17.31 | 9.77 | 77.36 | 31.69 | -3.96 | 26.22 | 7.57 | 5.14 | 100.26 | 5.0 | 9.65 | 21.65 | 0.35 | -66.35 | -79.65 | 0 | 0 | 0 | 10.07 | 0.0 | 0.0 | 2.91 | 0.0 | 16.4 | 1.03 | 0.0 | 83.93 | 19.32 | 1.31 | 35.48 | 23.26 | 1.04 | 34.3 | -0.84 | 32.8 | 20.75 | 18.48 | 3.7 | 40.0 | 0.01 | 1.45 | 0 |
| 21Q4 (9) | 5.53 | 15.45 | -30.44 | 9.3 | 2.65 | 57.63 | 0.91 | 0.0 | 139.47 | 0 | 0 | 0 | 16.4 | 38.98 | 79.43 | 3.02 | 93.59 | 217.89 | 15.77 | 44.15 | 43.62 | 32.99 | 22.26 | 14.72 | 7.2 | 29.26 | 83.21 | 4.56 | 8.57 | 12.59 | 1.04 | -18.11 | -46.67 | 0 | 0 | 0 | 10.07 | 0.0 | 0.0 | 2.91 | 0.0 | 16.4 | 1.03 | 0.0 | 83.93 | 19.07 | 18.52 | 24.97 | 23.02 | 14.93 | 25.59 | -1.25 | -52.44 | -21.36 | 17.82 | 16.7 | 25.23 | 0.01 | 99.44 | 0 |
| 21Q3 (8) | 4.79 | -28.72 | 40.06 | 9.06 | 46.13 | 70.94 | 0.91 | 24.66 | 355.0 | 0 | 0 | 0 | 11.8 | 19.19 | 10.9 | 1.56 | 35.65 | 28.93 | 10.94 | 12.9 | 7.47 | 26.99 | 9.67 | 1.61 | 5.57 | 15.32 | 22.15 | 4.2 | 5.26 | 5.0 | 1.27 | -14.77 | -28.25 | 0 | 0 | 0 | 10.07 | 0.0 | 11.03 | 2.91 | 16.4 | 16.4 | 1.03 | 83.93 | 83.93 | 16.09 | 4.48 | 12.28 | 20.03 | 8.45 | 15.11 | -0.82 | -6.49 | 5.75 | 15.27 | 4.37 | 13.45 | 0.00 | -1.31 | 0 |
| 21Q2 (7) | 6.72 | 54.13 | 102.41 | 6.2 | 463.64 | 55.0 | 0.73 | 30.36 | 508.33 | 0 | 0 | 0 | 9.9 | 2.06 | 5.32 | 1.15 | 13.86 | 23.66 | 9.69 | -0.72 | -0.41 | 24.61 | -1.98 | 0 | 4.83 | 27.78 | 2.99 | 3.99 | -2.92 | 0.76 | 1.49 | -13.37 | 210.42 | 0 | 0 | 0 | 10.07 | 0.0 | 11.03 | 2.5 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 15.4 | 7.99 | 17.29 | 18.47 | 6.64 | 14.08 | -0.77 | 27.36 | -42.59 | 14.63 | 10.83 | 16.2 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.36 | -45.16 | 83.19 | 1.1 | -81.36 | -76.6 | 0.56 | 47.37 | 0 | 0 | 0 | 0 | 9.7 | 6.13 | 7.78 | 1.01 | 6.32 | 10.99 | 9.76 | -11.11 | -1.61 | 25.10 | -12.71 | 0 | 3.78 | -3.82 | -10.0 | 4.11 | 1.48 | 0.0 | 1.72 | -11.79 | 0 | 0 | 0 | 0 | 10.07 | 0.0 | 11.03 | 2.5 | 0.0 | 14.68 | 0.56 | 0.0 | 833.33 | 14.26 | -6.55 | 9.61 | 17.32 | -5.51 | 13.5 | -1.06 | -2.91 | -70.97 | 13.2 | -7.24 | 6.54 | 0.00 | 0 | 0 |
| 20Q4 (5) | 7.95 | 132.46 | 282.21 | 5.9 | 11.32 | 22.92 | 0.38 | 90.0 | 0 | 0 | 0 | 0 | 9.14 | -14.1 | -1.61 | 0.95 | -21.49 | 10.47 | 10.98 | 7.86 | 11.59 | 28.76 | 8.28 | 0 | 3.93 | -13.82 | -13.44 | 4.05 | 1.25 | -1.46 | 1.95 | 10.17 | 0 | 0 | 0 | 0 | 10.07 | 11.03 | 11.03 | 2.5 | 0.0 | 14.68 | 0.56 | 0.0 | 833.33 | 15.26 | 6.49 | 8.23 | 18.33 | 5.34 | 12.11 | -1.03 | -18.39 | -83.93 | 14.23 | 5.72 | 5.1 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.42 | 3.01 | 0.0 | 5.3 | 32.5 | 0.0 | 0.2 | 66.67 | 0.0 | 0 | 0 | 0.0 | 10.64 | 13.19 | 0.0 | 1.21 | 30.11 | 0.0 | 10.18 | 4.62 | 0.0 | 26.56 | 0 | 0.0 | 4.56 | -2.77 | 0.0 | 4.0 | 1.01 | 0.0 | 1.77 | 268.75 | 0.0 | 0 | 0 | 0.0 | 9.07 | 0.0 | 0.0 | 2.5 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 14.33 | 9.14 | 0.0 | 17.4 | 7.47 | 0.0 | -0.87 | -61.11 | 0.0 | 13.46 | 6.91 | 0.0 | 0.00 | 0 | 0.0 |
