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) | 1.96 | 36.11 | 2.94 | -57.08 | 0.91 | -30.0 | 0 | 0 | 34.14 | 22.94 | 0.8 | -20.0 | 6.51 | -5.38 | 19.07 | -23.03 | 11.96 | 12.2 | 5.9 | -0.84 | 5.16 | 0.78 | 5.29 | -2.22 | 9.84 | 17.99 | 1.42 | 8.4 | 0.33 | -75.91 | 2.26 | 117.31 | 4.0 | 7.24 | -0.23 | 0 | 2.03 | 185.92 | 0.00 | 0 |
| 2022 (9) | 1.44 | -54.29 | 6.85 | 4.58 | 1.3 | -76.91 | 0 | 0 | 27.77 | 32.36 | 1.0 | -5.66 | 6.88 | 90.58 | 24.77 | 43.98 | 10.66 | 37.55 | 5.95 | 7.59 | 5.12 | 700.0 | 5.41 | 8.85 | 8.34 | -0.12 | 1.31 | 8.26 | 1.37 | 77.92 | 1.04 | -1.89 | 3.73 | 23.1 | -0.33 | 0 | 0.71 | 0 | 0.00 | 0 |
| 2021 (8) | 3.15 | -37.0 | 6.55 | -13.13 | 5.63 | 446.6 | 0 | 0 | 20.98 | -37.89 | 1.06 | 0 | 3.61 | 4.34 | 17.21 | 67.99 | 7.75 | 14.64 | 5.53 | -1.6 | 0.64 | -88.47 | 4.97 | -4.79 | 8.35 | 0.0 | 1.21 | -18.79 | 0.77 | 0.0 | 1.06 | 0 | 3.03 | 53.81 | -2.04 | 0 | -0.98 | 0 | 0.00 | 0 |
| 2020 (7) | 5.0 | -50.5 | 7.54 | -55.85 | 1.03 | -70.32 | 0 | 0 | 33.78 | -56.66 | -1.46 | 0 | 3.46 | -79.57 | 10.24 | -52.87 | 6.76 | -69.06 | 5.62 | 6144.44 | 5.55 | -28.75 | 5.22 | -15.81 | 8.35 | 0.0 | 1.49 | 28.45 | 0.77 | 156.67 | -0.28 | 0 | 1.97 | -62.33 | -1.43 | 0 | -1.71 | 0 | 0.00 | 0 |
| 2019 (6) | 10.1 | 21.25 | 17.08 | -27.93 | 3.47 | -19.86 | 0 | 0 | 77.94 | -8.33 | 3.26 | 33.06 | 16.94 | -17.97 | 21.73 | -10.51 | 21.85 | -17.55 | 0.09 | 0.0 | 7.79 | 21.15 | 6.2 | -6.34 | 8.35 | 1.58 | 1.16 | 27.47 | 0.3 | -57.75 | 3.77 | 52.63 | 5.23 | 27.87 | -0.77 | 0 | 3.0 | 38.25 | 0.58 | -8.0 |
| 2018 (5) | 8.33 | -11.76 | 23.7 | 30.08 | 4.33 | -5.87 | 0 | 0 | 85.02 | 52.61 | 2.45 | 191.67 | 20.65 | 15.69 | 24.29 | -24.2 | 26.5 | 13.34 | 0.09 | 0 | 6.43 | -12.16 | 6.62 | 1.07 | 8.22 | 1.11 | 0.91 | 9.64 | 0.71 | 0 | 2.47 | 183.91 | 4.09 | 140.59 | -0.3 | 0 | 2.17 | 1256.25 | 0.63 | -4.39 |
| 2017 (4) | 9.44 | 276.1 | 18.22 | 203.67 | 4.6 | 106.28 | 0 | 0 | 55.71 | 137.57 | 0.84 | -38.69 | 17.85 | 291.45 | 32.04 | 64.77 | 23.38 | 278.93 | 0 | 0 | 7.32 | 108.55 | 6.55 | -1.95 | 8.13 | 14.67 | 0.83 | 18.57 | 0 | 0 | 0.87 | -31.5 | 1.7 | -13.71 | -0.71 | 0 | 0.16 | -89.33 | 0.66 | 0 |
| 2016 (3) | 2.51 | -4.2 | 6.0 | 140.0 | 2.23 | -14.23 | 0 | 0 | 23.45 | 60.84 | 1.37 | 0 | 4.56 | 66.42 | 19.45 | 3.47 | 6.17 | 40.87 | 2.64 | 4.35 | 3.51 | 6920.0 | 6.68 | 512.84 | 7.09 | 4.42 | 0.7 | -23.91 | 0 | 0 | 1.27 | 0 | 1.97 | 181.43 | 0.23 | -48.89 | 1.5 | 552.17 | 0.00 | 0 |
| 2015 (2) | 2.62 | -51.75 | 2.5 | 0 | 2.6 | 6400.0 | 0 | 0 | 14.58 | 2.97 | -0.27 | 0 | 2.74 | 41.24 | 18.79 | 37.17 | 4.38 | 24.08 | 2.53 | 0 | 0.05 | -98.08 | 1.09 | -10.66 | 6.79 | 0.0 | 0.92 | 1.1 | 0 | 0 | -0.22 | 0 | 0.7 | -36.94 | 0.45 | 50.0 | 0.23 | -54.0 | 0.00 | 0 |
| 2014 (1) | 5.43 | -9.8 | 0 | 0 | 0.04 | -93.44 | 0 | 0 | 14.16 | -18.06 | 0.11 | -92.81 | 1.94 | -28.41 | 13.70 | -12.64 | 3.53 | -20.67 | 0 | 0 | 2.6 | 37.57 | 1.22 | 838.46 | 6.79 | 0.0 | 0.91 | 21.33 | 0 | 0 | 0.2 | -87.5 | 1.11 | -52.77 | 0.3 | 500.0 | 0.5 | -69.7 | 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) | 4.1 | 112.44 | 66.67 | 3.7 | 14.91 | 72.09 | 1.64 | 0.0 | 76.34 | 0 | 0 | 0 | 8.81 | -3.29 | 4.88 | 0.26 | 128.57 | -55.93 | 7.21 | -15.57 | 11.44 | 19.76 | -16.52 | 6.21 | 8.36 | -14.34 | -31.64 | 5.64 | -2.93 | -6.47 | 3.9 | -2.74 | -31.82 | 5.37 | -2.89 | -3.94 | 9.84 | 0.0 | -0.91 | 1.5 | 0.0 | 5.63 | 0.23 | 0.0 | -30.3 | 1.24 | 26.53 | -56.34 | 2.97 | 9.59 | -35.15 | 0.37 | -55.95 | -43.94 | 1.61 | -11.54 | -54.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.93 | -16.45 | -23.72 | 3.22 | 6.62 | 56.31 | 1.64 | -24.77 | 46.43 | 0 | 0 | 0 | 9.11 | -6.08 | 6.18 | -0.91 | 0 | -352.78 | 8.54 | 16.35 | 15.56 | 23.68 | 14.64 | 5.82 | 9.76 | -8.44 | -6.96 | 5.81 | 0.17 | -2.84 | 4.01 | -2.67 | -39.43 | 5.53 | 0.73 | 2.03 | 9.84 | 0.0 | 4.79 | 1.5 | 5.63 | 5.63 | 0.23 | -30.3 | -30.3 | 0.98 | -56.83 | -56.44 | 2.71 | -32.42 | -32.08 | 0.84 | 37.7 | 4300.0 | 1.82 | -36.81 | -18.39 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.31 | 17.86 | -7.6 | 3.02 | 2.72 | -50.73 | 2.18 | 139.56 | 92.92 | 0 | 0 | 0 | 9.7 | 9.48 | 16.87 | 0 | 100.0 | -100.0 | 7.34 | 12.75 | 11.72 | 20.65 | 8.31 | -3.68 | 10.66 | -10.87 | 8.55 | 5.8 | -1.69 | -3.01 | 4.12 | -20.16 | -10.82 | 5.49 | 3.78 | 3.0 | 9.84 | 0.0 | 11.31 | 1.42 | 0.0 | 8.4 | 0.33 | 0.0 | -75.91 | 2.27 | 0.44 | 75.97 | 4.01 | 0.25 | 0.75 | 0.61 | 365.22 | 235.56 | 2.88 | 41.87 | 242.86 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.96 | -20.33 | 36.11 | 2.94 | 36.74 | -57.08 | 0.91 | -2.15 | -30.0 | 0 | 0 | 0 | 8.86 | 5.48 | -6.64 | -0.4 | -167.8 | -168.97 | 6.51 | 0.62 | -5.38 | 19.07 | 2.47 | -23.06 | 11.96 | -2.21 | 12.2 | 5.9 | -2.16 | -0.84 | 5.16 | -9.79 | 0.78 | 5.29 | -5.37 | -2.22 | 9.84 | -0.91 | 17.99 | 1.42 | 0.0 | 8.4 | 0.33 | 0.0 | -75.91 | 2.26 | -20.42 | 117.31 | 4.0 | -12.66 | 7.24 | -0.23 | -134.85 | 30.3 | 2.03 | -42.0 | 185.92 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.46 | -2.77 | -6.11 | 2.15 | 4.37 | -42.82 | 0.93 | -16.96 | -83.12 | 0 | 0 | 0 | 8.4 | -2.1 | 26.13 | 0.59 | 63.89 | 2850.0 | 6.47 | -12.45 | 1.09 | 18.61 | -16.83 | -33.71 | 12.23 | 16.59 | 7.09 | 6.03 | 0.84 | 3.43 | 5.72 | -13.6 | 10.21 | 5.59 | 3.14 | -0.53 | 9.93 | 5.75 | 19.06 | 1.42 | 0.0 | 8.4 | 0.33 | 0.0 | -75.91 | 2.84 | 26.22 | 545.45 | 4.58 | 14.79 | 46.79 | 0.66 | 3400.0 | 312.5 | 3.5 | 56.95 | 483.33 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.53 | 1.2 | -4.17 | 2.06 | -66.39 | -34.81 | 1.12 | -0.88 | -79.45 | 0 | 0 | 0 | 8.58 | 3.37 | 38.61 | 0.36 | 44.0 | 71.43 | 7.39 | 12.48 | 50.2 | 22.37 | 4.34 | -2.73 | 10.49 | 6.82 | 4.07 | 5.98 | 0.0 | 5.1 | 6.62 | 43.29 | 35.1 | 5.42 | 1.69 | 2.46 | 9.39 | 6.22 | 12.59 | 1.42 | 8.4 | 8.4 | 0.33 | -75.91 | -75.91 | 2.25 | 74.42 | 448.78 | 3.99 | 0.25 | 28.71 | -0.02 | 95.56 | 97.85 | 2.23 | 165.48 | 528.85 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.5 | 73.61 | 12.61 | 6.13 | -10.51 | 308.67 | 1.13 | -13.08 | -79.82 | 0 | 0 | 0 | 8.3 | -12.54 | 53.14 | 0.25 | -56.9 | 38.89 | 6.57 | -4.51 | 23.03 | 21.44 | -13.48 | -11.42 | 9.82 | -7.88 | 10.71 | 5.98 | 0.5 | 6.03 | 4.62 | -9.77 | -10.47 | 5.33 | -1.48 | 4.1 | 8.84 | 6.0 | 6.0 | 1.31 | 0.0 | 8.26 | 1.37 | 0.0 | 77.92 | 1.29 | 24.04 | 4.03 | 3.98 | 6.7 | 23.6 | -0.45 | -36.36 | 69.18 | 0.84 | 18.31 | 481.82 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.44 | -45.04 | -54.29 | 6.85 | 82.18 | 4.58 | 1.3 | -76.41 | -76.91 | 0 | 0 | 0 | 9.49 | 42.49 | 109.49 | 0.58 | 2800.0 | 480.0 | 6.88 | 7.5 | 90.58 | 24.78 | -11.71 | 44.03 | 10.66 | -6.65 | 37.55 | 5.95 | 2.06 | 7.59 | 5.12 | -1.35 | 700.0 | 5.41 | -3.74 | 8.85 | 8.34 | 0.0 | -0.12 | 1.31 | 0.0 | 8.26 | 1.37 | 0.0 | 77.92 | 1.04 | 136.36 | -1.89 | 3.73 | 19.55 | 23.1 | -0.33 | -306.25 | 83.82 | 0.71 | 18.33 | 172.45 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.62 | -0.76 | -16.29 | 3.76 | 18.99 | -29.06 | 5.51 | 1.1 | 434.95 | 0 | 0 | 0 | 6.66 | 7.59 | 26.86 | 0.02 | -90.48 | -90.48 | 6.4 | 30.08 | 56.1 | 28.07 | 22.04 | 45.83 | 11.42 | 13.29 | 67.69 | 5.83 | 2.46 | 2.82 | 5.19 | 5.92 | -5.98 | 5.62 | 6.24 | 11.73 | 8.34 | 0.0 | -0.12 | 1.31 | 0.0 | 8.26 | 1.37 | 0.0 | 77.92 | 0.44 | 7.32 | -54.17 | 3.12 | 0.65 | 6.12 | 0.16 | 117.2 | 108.74 | 0.6 | 215.38 | 168.97 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.64 | 18.92 | -33.16 | 3.16 | 110.67 | -49.03 | 5.45 | -2.68 | 450.51 | 0 | 0 | 0 | 6.19 | 14.21 | -9.77 | 0.21 | 16.67 | -51.16 | 4.92 | -7.87 | 5.81 | 23.00 | -4.98 | 3.58 | 10.08 | 13.64 | 45.88 | 5.69 | 0.89 | 1.25 | 4.9 | -5.04 | -16.24 | 5.29 | 3.32 | 4.55 | 8.34 | 0.0 | -0.12 | 1.31 | 8.26 | -12.08 | 1.37 | 77.92 | 77.92 | 0.41 | -66.94 | -14.58 | 3.1 | -3.73 | 13.55 | -0.93 | 36.3 | 48.33 | -0.52 | -136.36 | 60.61 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.22 | -29.52 | -46.76 | 1.5 | -77.1 | -76.56 | 5.6 | -0.53 | 443.69 | 0 | 0 | 0 | 5.42 | 19.65 | 24.88 | 0.18 | 80.0 | -45.45 | 5.34 | 47.92 | 70.61 | 24.21 | 40.68 | 72.85 | 8.87 | 14.45 | 20.03 | 5.64 | 1.99 | 0.71 | 5.16 | 706.25 | -12.24 | 5.12 | 3.02 | -1.54 | 8.34 | -0.12 | -0.12 | 1.21 | 0.0 | -18.79 | 0.77 | 0.0 | 0.0 | 1.24 | 16.98 | 2380.0 | 3.22 | 6.27 | 40.0 | -1.46 | 28.43 | -1.39 | -0.22 | 77.55 | 84.17 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.15 | 0.64 | -37.0 | 6.55 | 23.58 | -13.13 | 5.63 | 446.6 | 446.6 | 0 | 0 | 0 | 4.53 | -13.71 | -6.6 | 0.1 | -52.38 | 113.33 | 3.61 | -11.95 | 4.34 | 17.21 | -10.61 | 67.99 | 7.75 | 13.8 | 14.64 | 5.53 | -2.47 | -1.6 | 0.64 | -88.41 | -88.47 | 4.97 | -1.19 | -4.79 | 8.35 | 0.0 | 0.0 | 1.21 | 0.0 | -18.79 | 0.77 | 0.0 | 0.0 | 1.06 | 10.42 | 478.57 | 3.03 | 3.06 | 53.81 | -2.04 | -11.48 | -42.66 | -0.98 | -12.64 | 42.69 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.13 | -20.76 | -25.83 | 5.3 | -14.52 | -28.09 | 1.03 | 4.04 | -16.26 | 0 | 0 | 0 | 5.25 | -23.47 | 7.36 | 0.21 | -51.16 | 205.0 | 4.1 | -11.83 | -10.68 | 19.25 | -13.32 | 109.77 | 6.81 | -1.45 | -16.54 | 5.67 | 0.89 | -0.35 | 5.52 | -5.64 | -4.5 | 5.03 | -0.59 | -6.33 | 8.35 | 0.0 | 0.0 | 1.21 | -18.79 | -18.79 | 0.77 | 0.0 | 0.0 | 0.96 | 100.0 | 108.7 | 2.94 | 7.69 | 8.09 | -1.83 | -1.67 | -59.13 | -0.87 | 34.09 | -26.09 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.95 | -5.28 | -11.83 | 6.2 | -3.12 | 2.82 | 0.99 | -3.88 | -7.48 | 0 | 0 | 0 | 6.86 | 58.06 | -17.05 | 0.43 | 30.3 | 139.09 | 4.65 | 48.56 | 5.44 | 22.21 | 58.57 | 0 | 6.91 | -6.5 | -19.46 | 5.62 | 0.36 | 8.49 | 5.85 | -0.51 | 9.35 | 5.06 | -2.69 | -8.0 | 8.35 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.48 | 860.0 | -22.58 | 2.73 | 18.7 | -4.88 | -1.8 | -25.0 | -104.55 | -1.32 | 5.04 | -407.69 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.17 | -16.6 | -59.67 | 6.4 | -15.12 | -61.47 | 1.03 | 0.0 | -74.88 | 0 | 0 | 0 | 4.34 | -10.52 | -72.48 | 0.33 | 144.0 | -10.81 | 3.13 | -9.54 | -80.41 | 14.00 | 36.73 | 0 | 7.39 | 9.32 | -67.39 | 5.6 | -0.36 | 6900.0 | 5.88 | 5.95 | -16.71 | 5.2 | -0.38 | -15.86 | 8.35 | 0.0 | 0.0 | 1.49 | 0.0 | 28.45 | 0.77 | 0.0 | 156.67 | 0.05 | 117.86 | -98.79 | 2.3 | 16.75 | -58.93 | -1.44 | -0.7 | -114.93 | -1.39 | 18.71 | -140.06 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 5.0 | 18.48 | -50.5 | 7.54 | 2.31 | -56.62 | 1.03 | -16.26 | -70.32 | 0 | 0 | 0 | 4.85 | -0.82 | -77.0 | -0.75 | -275.0 | -334.38 | 3.46 | -24.62 | -79.57 | 10.24 | 11.62 | 0 | 6.76 | -17.16 | -69.06 | 5.62 | -1.23 | 6144.44 | 5.55 | -3.98 | -28.75 | 5.22 | -2.79 | -15.81 | 8.35 | 0.0 | 0.0 | 1.49 | 0.0 | 28.45 | 0.77 | 0.0 | 156.67 | -0.28 | -160.87 | -107.43 | 1.97 | -27.57 | -62.33 | -1.43 | -24.35 | -85.71 | -1.71 | -147.83 | -157.0 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 4.22 | -5.8 | 0.0 | 7.37 | 22.22 | 0.0 | 1.23 | 14.95 | 0.0 | 0 | 0 | 0.0 | 4.89 | -40.87 | 0.0 | -0.2 | 81.82 | 0.0 | 4.59 | 4.08 | 0.0 | 9.18 | 0 | 0.0 | 8.16 | -4.9 | 0.0 | 5.69 | 9.85 | 0.0 | 5.78 | 8.04 | 0.0 | 5.37 | -2.36 | 0.0 | 8.35 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.46 | -25.81 | 0.0 | 2.72 | -5.23 | 0.0 | -1.15 | -30.68 | 0.0 | -0.69 | -165.38 | 0.0 | 0.00 | 0 | 0.0 |
