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) | 3.89 | 31.86 | 0.2 | -33.33 | 0.15 | 87.5 | 0 | 0 | 12.36 | -12.4 | 0.81 | 19.12 | 2.98 | -23.39 | 24.11 | -12.55 | 2.28 | -23.75 | 0 | 0 | 0.8 | 6.67 | 0.01 | -50.0 | 3.14 | 0.0 | 0.99 | 7.61 | 0.39 | -15.22 | 4.14 | 10.99 | 5.52 | 8.02 | -0.49 | 0 | 3.65 | 9.28 | 0.00 | 0 |
| 2022 (9) | 2.95 | -2.32 | 0.3 | 200.0 | 0.08 | 0.0 | 0 | 0 | 14.11 | 11.63 | 0.68 | -23.6 | 3.89 | 12.1 | 27.57 | 0.42 | 2.99 | 8.73 | 0 | 0 | 0.75 | -8.54 | 0.02 | 100.0 | 3.14 | 0.0 | 0.92 | 10.84 | 0.46 | 2.22 | 3.73 | 3.04 | 5.11 | 4.07 | -0.39 | 0 | 3.34 | 5.7 | 0.00 | -3.23 |
| 2021 (8) | 3.02 | 4.14 | 0.1 | -82.14 | 0.08 | 166.67 | 0 | 0 | 12.64 | 18.46 | 0.89 | 21.92 | 3.47 | 17.63 | 27.45 | -0.71 | 2.75 | 17.02 | 0 | 0 | 0.82 | 9.33 | 0.01 | -50.0 | 3.14 | 0.0 | 0.83 | 9.21 | 0.45 | -13.46 | 3.62 | 16.4 | 4.91 | 11.85 | -0.46 | 0 | 3.16 | 18.8 | 0.00 | -6.07 |
| 2020 (7) | 2.9 | -5.54 | 0.56 | -13.85 | 0.03 | -70.0 | 0 | 0 | 10.67 | -4.99 | 0.73 | 21.67 | 2.95 | 2.43 | 27.65 | 7.81 | 2.35 | 4.44 | 0 | 0 | 0.75 | -3.85 | 0.02 | -50.0 | 3.14 | 0.0 | 0.76 | 7.04 | 0.52 | 44.44 | 3.11 | 6.87 | 4.39 | 10.3 | -0.45 | 0 | 2.66 | 11.3 | 0.00 | -52.98 |
| 2019 (6) | 3.07 | -16.12 | 0.65 | 62.5 | 0.1 | 0.0 | 0 | 0 | 11.23 | 5.84 | 0.6 | 57.89 | 2.88 | 5.11 | 25.65 | -0.69 | 2.25 | 7.66 | 0 | 0 | 0.78 | -11.36 | 0.04 | -20.0 | 3.14 | 0.0 | 0.71 | 5.97 | 0.36 | 28.57 | 2.91 | 0.69 | 3.98 | 3.38 | -0.52 | 0 | 2.39 | -5.53 | 0.00 | 0.4 |
| 2018 (5) | 3.66 | -19.74 | 0.4 | -70.15 | 0.1 | 100.0 | 0 | 0 | 10.61 | 2.51 | 0.38 | -9.52 | 2.74 | 8.73 | 25.82 | 6.07 | 2.09 | 10.58 | 0 | 0 | 0.88 | -9.28 | 0.05 | -28.57 | 3.14 | 9.41 | 0.67 | 4.69 | 0.28 | 0 | 2.89 | -11.35 | 3.85 | -1.28 | -0.36 | 0 | 2.53 | -15.1 | 0.00 | -36.47 |
| 2017 (4) | 4.56 | 29.18 | 1.34 | 11.67 | 0.05 | 400.0 | 0 | 0 | 10.35 | -11.99 | 0.42 | -12.5 | 2.52 | -15.15 | 24.35 | -3.59 | 1.89 | -14.86 | 0 | 0 | 0.97 | -4.9 | 0.07 | -12.5 | 2.87 | 0.0 | 0.64 | 10.34 | 0 | 0 | 3.26 | -2.1 | 3.9 | -0.26 | -0.28 | 0 | 2.98 | -5.4 | 0.00 | 52.32 |
| 2016 (3) | 3.53 | 16.89 | 1.2 | -30.23 | 0.01 | -90.0 | 0 | 0 | 11.76 | -6.37 | 0.48 | -31.43 | 2.97 | -2.94 | 25.26 | 3.66 | 2.22 | -23.97 | 0 | 0 | 1.02 | 10.87 | 0.08 | -20.0 | 2.87 | 12.55 | 0.58 | 13.73 | 0 | 0 | 3.33 | 5.05 | 3.91 | 6.25 | -0.18 | 0 | 3.15 | -4.55 | 0.00 | -7.07 |
| 2015 (2) | 3.02 | -7.36 | 1.72 | 9.55 | 0.1 | 0.0 | 0 | 0 | 12.56 | 3.97 | 0.7 | -1.41 | 3.06 | -4.38 | 24.36 | -8.03 | 2.92 | 20.66 | 0 | 0 | 0.92 | 360.0 | 0.1 | 900.0 | 2.55 | 5.37 | 0.51 | 15.91 | 0 | 0 | 3.17 | 18.28 | 3.68 | 18.33 | 0.13 | -38.1 | 3.3 | 14.19 | 0.00 | 0 |
| 2014 (1) | 3.26 | 0 | 1.57 | 0 | 0.1 | 0 | 0 | 0 | 12.08 | 1.6 | 0.71 | -12.35 | 3.2 | 0 | 26.49 | 0 | 2.42 | 0 | 0 | 0 | 0.2 | 0 | 0.01 | 0 | 2.42 | 8.04 | 0.44 | 0 | 0 | 0 | 2.68 | 0.37 | 3.11 | 0 | 0.21 | 0 | 2.89 | 8.24 | 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 | -5.57 | 4.84 | 0 | -100.0 | -100.0 | 0.15 | 0.0 | 15.38 | 0 | 0 | 0 | 3.03 | -1.62 | -6.19 | 0.19 | -24.0 | -36.67 | 3.0 | -1.32 | -7.12 | 24.96 | 0.33 | -0.17 | 2.32 | -12.12 | 2.65 | 0 | 0 | 0 | 0.69 | -5.48 | 7.81 | 0.01 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 1.07 | 0.0 | 8.08 | 0.49 | 0.0 | 25.64 | 4.17 | 4.77 | 6.92 | 5.73 | 3.62 | 8.52 | -0.24 | 29.41 | 36.84 | 3.93 | 7.97 | 11.65 | -0.00 | 3.18 | 0 |
| 24Q2 (19) | 4.13 | 9.26 | 25.91 | 0.2 | 0 | 0.0 | 0.15 | 0.0 | 36.36 | 0 | 0 | 0 | 3.08 | 6.21 | -6.95 | 0.25 | 8.7 | -10.71 | 3.04 | 4.47 | -6.75 | 24.88 | 6.43 | 1.34 | 2.64 | 21.1 | 17.86 | 0 | 0 | 0 | 0.73 | -3.95 | 7.35 | 0.01 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 1.07 | 8.08 | 8.08 | 0.49 | 25.64 | 25.64 | 3.98 | 2.05 | 10.56 | 5.53 | 4.73 | 11.04 | -0.34 | 12.82 | 35.85 | 3.64 | 3.7 | 18.57 | -0.00 | 3.29 | 0 |
| 24Q1 (18) | 3.78 | -2.83 | 10.85 | 0 | -100.0 | -100.0 | 0.15 | 0.0 | 66.67 | 0 | 0 | 0 | 2.9 | -3.65 | 3.2 | 0.23 | -4.17 | 2400.0 | 2.91 | -2.35 | -3.64 | 23.37 | -3.05 | 2.63 | 2.18 | -4.39 | -8.02 | 0 | 0 | 0 | 0.76 | -5.0 | 5.56 | 0.01 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 0.99 | 0.0 | 7.61 | 0.39 | 0.0 | -15.22 | 3.9 | -5.8 | 17.82 | 5.28 | -4.35 | 12.58 | -0.39 | 20.41 | -8.33 | 3.51 | -3.84 | 18.98 | -0.00 | 0 | -193.77 |
| 23Q4 (17) | 3.89 | 4.57 | 31.86 | 0.2 | 0.0 | -33.33 | 0.15 | 15.38 | 87.5 | 0 | 0 | 0 | 3.01 | -6.81 | -15.69 | 0.24 | -20.0 | 71.43 | 2.98 | -7.74 | -23.39 | 24.11 | -3.56 | -12.55 | 2.28 | 0.88 | -23.75 | 0 | 0 | 0 | 0.8 | 25.0 | 6.67 | 0.01 | 0.0 | -50.0 | 3.14 | 0.0 | 0.0 | 0.99 | 0.0 | 7.61 | 0.39 | 0.0 | -15.22 | 4.14 | 6.15 | 10.99 | 5.52 | 4.55 | 8.02 | -0.49 | -28.95 | -25.64 | 3.65 | 3.69 | 9.28 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 3.72 | 13.41 | 21.17 | 0.2 | 0.0 | 0.0 | 0.13 | 18.18 | 62.5 | 0 | 0 | 0 | 3.23 | -2.42 | -10.03 | 0.3 | 7.14 | 30.43 | 3.23 | -0.92 | -12.7 | 25.00 | 1.84 | -5.07 | 2.26 | 0.89 | -16.91 | 0 | 0 | 0 | 0.64 | -5.88 | -16.88 | 0.01 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 0.99 | 0.0 | 7.61 | 0.39 | 0.0 | -15.22 | 3.9 | 8.33 | 8.64 | 5.28 | 6.02 | 6.24 | -0.38 | 28.3 | -22.58 | 3.52 | 14.66 | 7.32 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 3.28 | -3.81 | -0.61 | 0.2 | 0.0 | 100.0 | 0.11 | 22.22 | 37.5 | 0 | 0 | 0 | 3.31 | 17.79 | 0.61 | 0.28 | 2900.0 | 100.0 | 3.26 | 7.95 | -0.61 | 24.55 | 7.78 | 0.21 | 2.24 | -5.49 | -23.02 | 0 | 0 | 0 | 0.68 | -5.56 | -13.92 | 0.01 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 0.99 | 7.61 | 7.61 | 0.39 | -15.22 | -15.22 | 3.6 | 8.76 | 7.14 | 4.98 | 6.18 | 5.06 | -0.53 | -47.22 | -51.43 | 3.07 | 4.07 | 1.99 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 3.41 | 15.59 | 3.65 | 0.2 | -33.33 | 0.0 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 2.81 | -21.29 | -23.22 | -0.01 | -107.14 | -105.88 | 3.02 | -22.37 | -18.82 | 22.78 | -17.39 | -18.45 | 2.37 | -20.74 | -7.06 | 0 | 0 | 0 | 0.72 | -4.0 | -11.11 | 0.01 | -50.0 | 0.0 | 3.14 | 0.0 | 0.0 | 0.92 | 0.0 | 10.84 | 0.46 | 0.0 | 2.22 | 3.31 | -11.26 | -0.3 | 4.69 | -8.22 | 1.96 | -0.36 | 7.69 | -28.57 | 2.95 | -11.68 | -2.96 | 0.00 | 4.83 | 0.0 |
| 22Q4 (13) | 2.95 | -3.91 | -2.32 | 0.3 | 50.0 | 200.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 3.57 | -0.56 | 1.71 | 0.14 | -39.13 | -51.72 | 3.89 | 5.14 | 12.1 | 27.57 | 4.69 | 0.42 | 2.99 | 9.93 | 8.73 | 0 | 0 | 0 | 0.75 | -2.6 | -8.54 | 0.02 | 100.0 | 100.0 | 3.14 | 0.0 | 0.0 | 0.92 | 0.0 | 10.84 | 0.46 | 0.0 | 2.22 | 3.73 | 3.9 | 3.04 | 5.11 | 2.82 | 4.07 | -0.39 | -25.81 | 15.22 | 3.34 | 1.83 | 5.7 | 0.00 | -0.69 | -3.23 |
| 22Q3 (12) | 3.07 | -6.97 | 27.92 | 0.2 | 100.0 | -33.33 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 3.59 | 9.12 | 22.53 | 0.23 | 64.29 | 21.05 | 3.7 | 12.8 | 14.55 | 26.33 | 7.51 | -1.84 | 2.72 | -6.53 | 4.21 | 0 | 0 | 0 | 0.77 | -2.53 | -8.33 | 0.01 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 0.92 | 0.0 | 10.84 | 0.46 | 0.0 | 2.22 | 3.59 | 6.85 | 7.81 | 4.97 | 4.85 | 7.81 | -0.31 | 11.43 | 41.51 | 3.28 | 8.97 | 17.14 | 0.00 | -3.25 | -6.84 |
| 22Q2 (11) | 3.3 | 0.3 | 37.5 | 0.1 | -50.0 | -72.22 | 0.08 | 0.0 | 100.0 | 0 | 0 | 0 | 3.29 | -10.11 | 2.17 | 0.14 | -17.65 | -33.33 | 3.28 | -11.83 | -1.8 | 24.50 | -12.29 | -12.28 | 2.91 | 14.12 | 4.3 | 0 | 0 | 0 | 0.79 | -2.47 | -8.14 | 0.01 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 0.92 | 10.84 | 10.84 | 0.46 | 2.22 | 2.22 | 3.36 | 1.2 | 7.01 | 4.74 | 3.04 | 7.24 | -0.35 | -25.0 | 33.96 | 3.01 | -0.99 | 15.33 | 0.00 | -0.72 | -5.88 |
| 22Q1 (10) | 3.29 | 8.94 | 23.22 | 0.2 | 100.0 | -23.08 | 0.08 | 0.0 | 166.67 | 0 | 0 | 0 | 3.66 | 4.27 | 22.82 | 0.17 | -41.38 | -15.0 | 3.72 | 7.2 | 24.0 | 27.93 | 1.73 | 4.26 | 2.55 | -7.27 | 5.37 | 0 | 0 | 0 | 0.81 | -1.22 | -7.95 | 0.01 | 0.0 | -50.0 | 3.14 | 0.0 | 0.0 | 0.83 | 0.0 | 9.21 | 0.45 | 0.0 | -13.46 | 3.32 | -8.29 | 13.31 | 4.6 | -6.31 | 9.0 | -0.28 | 39.13 | 42.86 | 3.04 | -3.8 | 24.59 | 0.00 | 1.45 | -7.13 |
| 21Q4 (9) | 3.02 | 25.83 | 4.14 | 0.1 | -66.67 | -82.14 | 0.08 | 33.33 | 166.67 | 0 | 0 | 0 | 3.51 | 19.8 | 20.62 | 0.29 | 52.63 | 20.83 | 3.47 | 7.43 | 17.63 | 27.45 | 2.33 | -0.8 | 2.75 | 5.36 | 17.02 | 0 | 0 | 0 | 0.82 | -2.38 | 9.33 | 0.01 | 0.0 | -50.0 | 3.14 | 0.0 | 0.0 | 0.83 | 0.0 | 9.21 | 0.45 | 0.0 | -13.46 | 3.62 | 8.71 | 16.4 | 4.91 | 6.51 | 11.85 | -0.46 | 13.21 | -2.22 | 3.16 | 12.86 | 18.8 | 0.00 | -4.4 | -6.07 |
| 21Q3 (8) | 2.4 | 0.0 | -25.0 | 0.3 | -16.67 | -71.43 | 0.06 | 50.0 | -40.0 | 0 | 0 | 0 | 2.93 | -9.01 | 2.81 | 0.19 | -9.52 | -26.92 | 3.23 | -3.29 | 12.15 | 26.83 | -3.94 | -0.24 | 2.61 | -6.45 | 29.21 | 0 | 0 | 0 | 0.84 | -2.33 | 18.31 | 0.01 | 0.0 | -50.0 | 3.14 | 0.0 | 0.0 | 0.83 | 0.0 | 9.21 | 0.45 | 0.0 | -13.46 | 3.33 | 6.05 | 16.03 | 4.61 | 4.3 | 11.08 | -0.53 | 0.0 | 3.64 | 2.8 | 7.28 | 20.69 | 0.00 | -2.24 | -5.98 |
| 21Q2 (7) | 2.4 | -10.11 | -16.08 | 0.36 | 38.46 | -44.62 | 0.04 | 33.33 | -60.0 | 0 | 0 | 0 | 3.22 | 8.05 | 30.89 | 0.21 | 5.0 | 90.91 | 3.34 | 11.33 | 34.14 | 27.93 | 4.26 | 0 | 2.79 | 15.29 | 38.12 | 0 | 0 | 0 | 0.86 | -2.27 | 17.81 | 0.01 | -50.0 | -66.67 | 3.14 | 0.0 | 0.0 | 0.83 | 9.21 | 9.21 | 0.45 | -13.46 | -13.46 | 3.14 | 7.17 | 20.31 | 4.42 | 4.74 | 13.62 | -0.53 | -8.16 | 14.52 | 2.61 | 6.97 | 31.16 | 0.00 | -2.04 | -7.9 |
| 21Q1 (6) | 2.67 | -7.93 | -8.87 | 0.26 | -53.57 | -60.0 | 0.03 | 0.0 | -70.0 | 0 | 0 | 0 | 2.98 | 2.41 | 22.13 | 0.2 | -16.67 | 81.82 | 3.0 | 1.69 | 11.94 | 26.79 | -3.21 | 0 | 2.42 | 2.98 | -1.22 | 0 | 0 | 0 | 0.88 | 17.33 | 15.79 | 0.02 | 0.0 | -33.33 | 3.14 | 0.0 | 0.0 | 0.76 | 0.0 | 7.04 | 0.52 | 0.0 | 44.44 | 2.93 | -5.79 | 8.12 | 4.22 | -3.87 | 11.64 | -0.49 | -8.89 | 12.5 | 2.44 | -8.27 | 13.49 | 0.00 | 2.6 | -6.63 |
| 20Q4 (5) | 2.9 | -9.38 | -5.54 | 0.56 | -46.67 | -13.85 | 0.03 | -70.0 | -70.0 | 0 | 0 | 0 | 2.91 | 2.11 | -1.69 | 0.24 | -7.69 | 26.32 | 2.95 | 2.43 | 2.43 | 27.67 | 2.91 | 0 | 2.35 | 16.34 | 4.44 | 0 | 0 | 0 | 0.75 | 5.63 | -3.85 | 0.02 | 0.0 | -50.0 | 3.14 | 0.0 | 0.0 | 0.76 | 0.0 | 7.04 | 0.52 | 0.0 | 44.44 | 3.11 | 8.36 | 6.87 | 4.39 | 5.78 | 10.3 | -0.45 | 18.18 | 13.46 | 2.66 | 14.66 | 11.3 | 0.00 | -4.31 | -52.98 |
| 20Q3 (4) | 3.2 | 11.89 | 0.0 | 1.05 | 61.54 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.85 | 15.85 | 0.0 | 0.26 | 136.36 | 0.0 | 2.88 | 15.66 | 0.0 | 26.89 | 0 | 0.0 | 2.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.71 | -2.74 | 0.0 | 0.02 | -33.33 | 0.0 | 3.14 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 2.87 | 9.96 | 0.0 | 4.15 | 6.68 | 0.0 | -0.55 | 11.29 | 0.0 | 2.32 | 16.58 | 0.0 | 0.00 | -4.24 | 0.0 |
