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) | 6.42 | -10.08 | 22.84 | -7.64 | 24.08 | 72.0 | 0 | 0 | 126.28 | -15.28 | -7.97 | 0 | 30.01 | -24.06 | 23.76 | -10.37 | 22.32 | -27.95 | 0 | 0 | 35.24 | -22.99 | 1.94 | -5.83 | 18.99 | 0.0 | 0 | 0 | 10.49 | 0.0 | 20.44 | -36.46 | 30.93 | -27.5 | -4.94 | 0 | 15.5 | -41.4 | 0.00 | 8.8 |
| 2022 (9) | 7.14 | 8.18 | 24.73 | -1.16 | 14.0 | 29.39 | 0 | 0 | 149.06 | 0.71 | 8.74 | -36.57 | 39.52 | -8.75 | 26.51 | -9.39 | 30.98 | -17.12 | 0 | 0 | 45.76 | 50.72 | 2.06 | 22.62 | 18.99 | 0.0 | 0 | 0 | 10.49 | 249.67 | 32.17 | -16.22 | 42.66 | 3.02 | -5.72 | 0 | 26.45 | -5.23 | 0.00 | -7.5 |
| 2021 (8) | 6.6 | -19.71 | 25.02 | 82.63 | 10.82 | 264.31 | 0 | 0 | 148.01 | 25.08 | 13.78 | 14.93 | 43.31 | 17.56 | 29.26 | -6.01 | 37.38 | 67.77 | 0 | 0 | 30.36 | 49.48 | 1.68 | -10.64 | 18.99 | 0.0 | 0 | 0 | 3.0 | 0.0 | 38.4 | 26.9 | 41.41 | 24.5 | -10.49 | 0 | 27.91 | -7.58 | 0.00 | -5.48 |
| 2020 (7) | 8.22 | 174.0 | 13.7 | 52.39 | 2.97 | -32.5 | 0 | 0 | 118.33 | 13.92 | 11.99 | 44.98 | 36.84 | 28.32 | 31.13 | 12.64 | 22.28 | 23.71 | 0 | 0 | 20.31 | 199.12 | 1.88 | 437.14 | 18.99 | 0.48 | 0 | 0 | 3.0 | 0.0 | 30.26 | 26.24 | 33.26 | 23.32 | -0.06 | 0 | 30.2 | 6.9 | 0.00 | 6.02 |
| 2019 (6) | 3.0 | -26.83 | 8.99 | -30.15 | 4.4 | -56.95 | 0 | 0 | 103.87 | -7.05 | 8.27 | -0.24 | 28.71 | -21.21 | 27.64 | -15.24 | 18.01 | 9.02 | 0 | 0 | 6.79 | -12.27 | 0.35 | -7.89 | 18.9 | 11.05 | 0 | 0 | 3.0 | 0.0 | 23.97 | 17.96 | 26.97 | 15.65 | 4.28 | 14166.67 | 28.25 | 38.82 | 0.00 | -4.88 |
| 2018 (5) | 4.1 | 65.32 | 12.87 | 7.7 | 10.22 | 43.14 | 0 | 0 | 111.75 | 7.5 | 8.29 | 962.82 | 36.44 | 18.39 | 32.61 | 10.13 | 16.52 | 18.76 | 0 | 0 | 7.74 | -60.21 | 0.38 | 137.5 | 17.02 | 17.79 | 0 | 0 | 3.0 | 0.0 | 20.32 | 69.47 | 23.32 | 55.57 | 0.03 | 0 | 20.35 | 107.23 | 0.00 | -14.51 |
| 2017 (4) | 2.48 | 45.03 | 11.95 | -19.53 | 7.14 | -18.12 | 0 | 0 | 103.95 | 21.08 | 0.78 | -71.43 | 30.78 | 18.07 | 29.61 | -2.49 | 13.91 | -7.02 | 0 | 0 | 19.45 | 9.09 | 0.16 | -20.0 | 14.45 | 17.86 | 0 | 0 | 3.0 | 40.85 | 11.99 | -10.72 | 14.99 | -3.66 | -2.17 | 0 | 9.82 | -5.85 | 0.01 | -5.46 |
| 2016 (3) | 1.71 | -43.93 | 14.85 | 7.22 | 8.72 | -28.52 | 0 | 0 | 85.85 | -0.51 | 2.73 | -48.68 | 26.07 | 4.45 | 30.37 | 4.98 | 14.96 | 21.04 | 0 | 0 | 17.83 | 41.85 | 0.2 | -13.04 | 12.26 | 0.0 | 0 | 0 | 2.13 | 14.52 | 13.43 | -4.21 | 15.56 | -2.08 | -3.0 | 0 | 10.43 | -12.28 | 0.01 | 7.64 |
| 2015 (2) | 3.05 | -59.55 | 13.85 | -10.12 | 12.2 | 239.83 | 0 | 0 | 86.29 | 17.13 | 5.32 | 24.59 | 24.96 | 23.56 | 28.93 | 5.49 | 12.36 | 27.82 | 0 | 0 | 12.57 | -18.69 | 0.23 | -20.69 | 12.26 | 0.08 | 0 | 0 | 1.86 | 0.0 | 14.02 | 19.42 | 15.89 | 16.75 | -2.13 | 0 | 11.89 | -0.75 | 0.01 | 4.89 |
| 2014 (1) | 7.54 | 348.81 | 15.41 | -4.88 | 3.59 | 31.5 | 0 | 0 | 73.67 | 16.18 | 4.27 | 21.65 | 20.2 | 26.17 | 27.42 | 8.6 | 9.67 | 20.72 | 0 | 0 | 15.46 | -10.84 | 0.29 | 314.29 | 12.25 | 26.16 | 0 | 0 | 1.86 | 0 | 11.74 | 5.39 | 13.61 | 22.17 | 0.24 | 0 | 11.98 | 29.09 | 0.01 | -21.41 |
| 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) | 6.73 | 20.39 | -5.48 | 23.78 | -2.22 | 3.44 | 26.01 | 9.29 | 11.87 | 0 | 0 | 0 | 34.26 | 9.18 | 10.62 | -5.11 | -49.85 | -183.89 | 33.33 | 9.17 | 12.53 | 26.74 | 6.29 | 18.58 | 27.97 | 9.94 | 2.08 | 0 | 0 | 0 | 50.86 | 35.66 | 40.85 | 1.98 | 8.79 | 3.66 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 10.49 | 0.0 | 0.0 | 9.09 | -35.94 | -62.14 | 19.58 | -20.66 | -43.25 | 1.21 | 119.24 | 117.93 | 10.3 | 30.38 | -40.32 | 0.00 | -0.31 | 0.5 |
| 24Q2 (19) | 5.59 | 6.88 | -17.79 | 24.32 | 27.93 | 25.17 | 23.8 | 9.02 | 26.39 | 0 | 0 | 0 | 31.38 | 11.47 | -0.48 | -3.41 | -20.07 | -111.8 | 30.53 | 16.39 | 3.28 | 25.16 | 16.54 | 12.66 | 25.44 | 0.47 | -14.11 | 0 | 0 | 0 | 37.49 | 5.01 | -4.87 | 1.82 | -2.15 | -6.19 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 10.49 | 0.0 | 0.0 | 14.19 | -19.38 | -45.02 | 24.68 | -12.14 | -32.01 | -6.29 | 3.97 | 8.58 | 7.9 | -28.51 | -58.27 | 0.00 | 1.5 | 3.19 |
| 24Q1 (18) | 5.23 | -18.54 | -63.43 | 19.01 | -16.77 | -5.89 | 21.83 | -9.34 | 47.8 | 0 | 0 | 0 | 28.15 | -8.75 | -14.54 | -2.84 | 21.33 | -198.95 | 26.23 | -12.6 | -16.68 | 21.59 | -9.15 | -3.61 | 25.32 | 13.44 | -23.76 | 0 | 0 | 0 | 35.7 | 1.31 | -25.61 | 1.86 | -4.12 | -8.37 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 10.49 | 0.0 | 0.0 | 17.6 | -13.89 | -35.81 | 28.09 | -9.18 | -25.9 | -6.55 | -32.59 | -21.07 | 11.05 | -28.71 | -49.8 | 0.00 | -0.01 | 2.78 |
| 23Q4 (17) | 6.42 | -9.83 | -10.08 | 22.84 | -0.65 | -7.64 | 24.08 | 3.57 | 72.0 | 0 | 0 | 0 | 30.85 | -0.39 | -14.09 | -3.61 | -100.56 | -959.52 | 30.01 | 1.32 | -24.06 | 23.76 | 5.38 | -10.37 | 22.32 | -18.54 | -27.95 | 0 | 0 | 0 | 35.24 | -2.41 | -22.99 | 1.94 | 1.57 | -5.83 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 10.49 | 0.0 | 0.0 | 20.44 | -14.87 | -36.46 | 30.93 | -10.35 | -27.5 | -4.94 | 26.81 | 13.64 | 15.5 | -10.2 | -41.4 | 0.00 | -0.67 | 8.8 |
| 23Q3 (16) | 7.12 | 4.71 | 9.04 | 22.99 | 18.32 | -29.89 | 23.25 | 23.47 | 106.85 | 0 | 0 | 0 | 30.97 | -1.78 | -3.19 | -1.8 | -11.8 | -410.34 | 29.62 | 0.2 | -33.41 | 22.55 | 0.98 | -20.14 | 27.4 | -7.49 | -21.53 | 0 | 0 | 0 | 36.11 | -8.37 | -19.22 | 1.91 | -1.55 | 13.69 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 10.49 | 0.0 | 0.0 | 24.01 | -6.97 | -24.14 | 34.5 | -4.96 | -18.13 | -6.75 | 1.89 | 32.57 | 17.26 | -8.82 | -20.24 | 0.00 | 2.36 | 9.57 |
| 23Q2 (15) | 6.8 | -52.45 | -8.85 | 19.43 | -3.81 | -37.4 | 18.83 | 27.49 | 50.16 | 0 | 0 | 0 | 31.53 | -4.28 | -20.6 | -1.61 | -69.47 | -144.6 | 29.56 | -6.1 | -28.11 | 22.33 | -0.3 | -12.22 | 29.62 | -10.81 | -28.0 | 0 | 0 | 0 | 39.41 | -17.88 | 26.15 | 1.94 | -4.43 | 12.79 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 10.49 | 0.0 | 0.0 | 25.81 | -5.87 | -16.93 | 36.3 | -4.25 | -12.66 | -6.88 | -27.17 | 27.04 | 18.93 | -13.99 | -12.52 | 0.00 | 1.09 | -10.25 |
| 23Q1 (14) | 14.3 | 100.28 | 87.91 | 20.2 | -18.32 | -27.49 | 14.77 | 5.5 | 27.22 | 0 | 0 | 0 | 32.94 | -8.27 | -20.53 | -0.95 | -326.19 | -122.95 | 31.48 | -20.34 | -27.15 | 22.40 | -15.52 | -18.69 | 33.21 | 7.2 | -16.22 | 0 | 0 | 0 | 47.99 | 4.87 | 50.2 | 2.03 | -1.46 | 18.02 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 10.49 | 0.0 | 249.67 | 27.42 | -14.77 | -35.54 | 37.91 | -11.13 | -16.75 | -5.41 | 5.42 | 28.72 | 22.01 | -16.79 | -37.02 | 0.00 | 5.85 | -1.71 |
| 22Q4 (13) | 7.14 | 9.34 | 8.18 | 24.73 | -24.58 | -1.16 | 14.0 | 24.56 | 29.39 | 0 | 0 | 0 | 35.91 | 12.25 | -19.07 | 0.42 | -27.59 | -92.38 | 39.52 | -11.15 | -8.75 | 26.51 | -6.11 | -9.39 | 30.98 | -11.28 | -17.12 | 0 | 0 | 0 | 45.76 | 2.37 | 50.72 | 2.06 | 22.62 | 22.62 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 10.49 | 0.0 | 249.67 | 32.17 | 1.64 | -16.22 | 42.66 | 1.23 | 3.02 | -5.72 | 42.86 | 45.47 | 26.45 | 22.23 | -5.23 | 0.00 | 0.04 | -7.5 |
| 22Q3 (12) | 6.53 | -12.47 | -35.35 | 32.79 | 5.64 | 90.31 | 11.24 | -10.37 | 136.13 | 0 | 0 | 0 | 31.99 | -19.44 | -11.41 | 0.58 | -83.93 | -84.78 | 44.48 | 8.17 | 20.25 | 28.24 | 11.0 | 2.19 | 34.92 | -15.12 | 5.43 | 0 | 0 | 0 | 44.7 | 43.09 | 31.86 | 1.68 | -2.33 | -1.18 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 10.49 | 0.0 | 249.67 | 31.65 | 1.87 | -3.59 | 42.14 | 1.4 | 17.61 | -10.01 | -6.15 | 7.91 | 21.64 | 0.0 | -1.46 | 0.00 | -16.15 | -9.5 |
| 22Q2 (11) | 7.46 | -1.97 | -35.24 | 31.04 | 11.41 | 82.48 | 12.54 | 8.01 | 199.28 | 0 | 0 | 0 | 39.71 | -4.2 | 13.68 | 3.61 | -12.8 | 24.05 | 41.12 | -4.84 | 13.59 | 25.44 | -7.65 | -8.66 | 41.14 | 3.78 | 49.65 | 0 | 0 | 0 | 31.24 | -2.22 | 15.15 | 1.72 | 0.0 | -4.97 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 10.49 | 249.67 | 249.67 | 31.07 | -26.96 | -10.49 | 41.56 | -8.74 | 10.18 | -9.43 | -24.24 | -38.07 | 21.64 | -38.08 | -22.38 | 0.00 | 10.7 | 17.3 |
| 22Q1 (10) | 7.61 | 15.3 | -11.82 | 27.86 | 11.35 | 78.13 | 11.61 | 7.3 | 218.96 | 0 | 0 | 0 | 41.45 | -6.58 | 27.15 | 4.14 | -24.86 | 168.83 | 43.21 | -0.23 | 16.88 | 27.55 | -5.86 | -6.95 | 39.64 | 6.05 | 66.76 | 0 | 0 | 0 | 31.95 | 5.24 | 35.15 | 1.72 | 2.38 | -7.53 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 42.54 | 10.78 | 33.77 | 45.54 | 9.97 | 30.86 | -7.59 | 27.65 | -114.41 | 34.95 | 25.22 | 23.67 | 0.00 | -0.38 | 6.51 |
| 21Q4 (9) | 6.6 | -34.65 | -19.71 | 25.02 | 45.21 | 82.63 | 10.82 | 127.31 | 264.31 | 0 | 0 | 0 | 44.37 | 22.87 | 46.82 | 5.51 | 44.62 | 164.9 | 43.31 | 17.09 | 17.56 | 29.26 | 5.89 | -6.01 | 37.38 | 12.86 | 67.77 | 0 | 0 | 0 | 30.36 | -10.44 | 49.48 | 1.68 | -1.18 | -10.64 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 38.4 | 16.97 | 26.9 | 41.41 | 15.57 | 24.5 | -10.49 | 3.5 | -17383.33 | 27.91 | 27.09 | -7.58 | 0.00 | -2.13 | -5.48 |
| 21Q3 (8) | 10.1 | -12.33 | 96.88 | 17.23 | 1.29 | 22.46 | 4.76 | 13.6 | 290.16 | 0 | 0 | 0 | 36.11 | 3.38 | 12.04 | 3.81 | 30.93 | 5.83 | 36.99 | 2.18 | 0.03 | 27.63 | -0.78 | -17.13 | 33.12 | 20.48 | 69.15 | 0 | 0 | 0 | 33.9 | 24.95 | 174.72 | 1.7 | -6.08 | -7.1 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 32.83 | -5.42 | 16.5 | 35.83 | -5.01 | 14.91 | -10.87 | -59.15 | -274.83 | 21.96 | -21.23 | -13.13 | 0.00 | 8.68 | -4.34 |
| 21Q2 (7) | 11.52 | 33.49 | 31.81 | 17.01 | 8.76 | 48.69 | 4.19 | 15.11 | 205.84 | 0 | 0 | 0 | 34.93 | 7.15 | 17.1 | 2.91 | 88.96 | -16.14 | 36.2 | -2.08 | 13.05 | 27.85 | -5.92 | 0 | 27.49 | 15.65 | 19.42 | 0 | 0 | 0 | 27.13 | 14.76 | 192.35 | 1.81 | -2.69 | -6.7 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0 | 34.71 | 9.15 | 0 | 37.72 | 8.39 | 36.77 | -6.83 | -92.94 | -1257.63 | 27.88 | -1.34 | 4625.42 | 0.00 | 0.51 | -12.11 |
| 21Q1 (6) | 8.63 | 4.99 | 54.66 | 15.64 | 14.16 | 25.72 | 3.64 | 22.56 | 151.03 | 0 | 0 | 0 | 32.6 | 7.88 | 25.14 | 1.54 | -25.96 | -45.77 | 36.97 | 0.35 | 26.52 | 29.60 | -4.91 | 0 | 23.77 | 6.69 | 20.66 | 0 | 0 | 0 | 23.64 | 16.4 | 265.38 | 1.86 | -1.06 | -0.53 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0 | 31.8 | 5.09 | 0 | 34.8 | 4.63 | 16.74 | -3.54 | -5800.0 | -41.04 | 28.26 | -6.42 | 1225.9 | 0.00 | -11.59 | -5.29 |
| 20Q4 (5) | 8.22 | 60.23 | 174.0 | 13.7 | -2.63 | 52.39 | 2.97 | 143.44 | -32.5 | 0 | 0 | 0 | 30.22 | -6.24 | 32.6 | 2.08 | -42.22 | 352.17 | 36.84 | -0.38 | 28.32 | 31.13 | -6.63 | 0 | 22.28 | 13.79 | 23.71 | 0 | 0 | 0 | 20.31 | 64.59 | 194.35 | 1.88 | 2.73 | 437.14 | 18.99 | 0.0 | 0.48 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 30.26 | 7.38 | 26.24 | 33.26 | 6.67 | 23.32 | -0.06 | 97.93 | -101.4 | 30.2 | 19.46 | 6.9 | 0.00 | -0.95 | 6.02 |
| 20Q3 (4) | 5.13 | -41.3 | 0.0 | 14.07 | 22.99 | 0.0 | 1.22 | -10.95 | 0.0 | 0 | 0 | 0.0 | 32.23 | 8.05 | 0.0 | 3.6 | 3.75 | 0.0 | 36.98 | 15.49 | 0.0 | 33.35 | 0 | 0.0 | 19.58 | -14.94 | 0.0 | 0 | 0 | 0.0 | 12.34 | 32.97 | 0.0 | 1.83 | -5.67 | 0.0 | 18.99 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.0 | 0 | 0.0 | 28.18 | 0 | 0.0 | 31.18 | 13.05 | 0.0 | -2.9 | -591.53 | 0.0 | 25.28 | 4184.75 | 0.0 | 0.00 | -0.15 | 0.0 |
