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) | 19.32 | -7.47 | 0 | 0 | 0 | 0 | 0 | 0 | 24.98 | 8.99 | 3.4 | 18.47 | 3.79 | 1.88 | 15.17 | -6.52 | 4.59 | 23.72 | 0 | 0 | 0 | 0 | 0.04 | 300.0 | 8.1 | 1.0 | 3.52 | 8.98 | 0.27 | 1250.0 | 12.36 | 4.39 | 16.15 | 7.02 | -0.73 | 0 | 11.63 | 0.52 | 0.00 | 0 |
| 2022 (9) | 20.88 | 10.13 | 0 | 0 | 0 | 0 | 0 | 0 | 22.92 | -22.62 | 2.87 | -1.71 | 3.72 | -17.88 | 16.23 | 6.12 | 3.71 | -20.22 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 8.02 | 0.38 | 3.23 | 9.86 | 0.02 | -66.67 | 11.84 | -0.34 | 15.09 | 1.48 | -0.27 | 0 | 11.57 | -2.45 | 0.00 | 0 |
| 2021 (8) | 18.96 | 2.49 | 0 | 0 | 0 | 0 | 0 | 0 | 29.62 | 8.7 | 2.92 | 46.73 | 4.53 | -3.21 | 15.29 | -10.95 | 4.65 | 20.16 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 7.99 | 0.5 | 2.94 | 7.3 | 0.06 | 0 | 11.88 | 8.3 | 14.87 | 8.54 | -0.02 | 0 | 11.86 | 8.71 | 0.00 | 0 |
| 2020 (7) | 18.5 | 33.19 | 0 | 0 | 0 | 0 | 0 | 0 | 27.25 | 16.01 | 1.99 | 111.7 | 4.68 | 14.43 | 17.17 | -1.36 | 3.87 | 24.44 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 7.95 | 1.79 | 2.74 | 3.79 | 0 | 0 | 10.97 | 10.7 | 13.7 | 9.08 | -0.06 | 0 | 10.91 | 10.09 | 0.00 | 0 |
| 2019 (6) | 13.89 | -4.14 | 0 | 0 | 0 | 0 | 0 | 0 | 23.49 | -10.75 | 0.94 | -31.88 | 4.09 | -31.61 | 17.41 | -23.37 | 3.11 | -15.26 | 0 | 0 | 0 | 0 | 0.03 | -50.0 | 7.81 | 1.83 | 2.64 | 5.6 | 0 | 0 | 9.91 | -4.25 | 12.56 | -2.41 | 0 | 0 | 9.91 | -4.25 | 0.00 | 0 |
| 2018 (5) | 14.49 | 28.57 | 0 | 0 | 0 | 0 | 0 | 0 | 26.32 | -1.79 | 1.38 | 375.86 | 5.98 | -11.8 | 22.72 | -10.19 | 3.67 | -9.61 | 0 | 0 | 0 | 0 | 0.06 | -25.0 | 7.67 | -0.78 | 2.5 | 0.81 | 0.02 | 0 | 10.35 | 11.29 | 12.87 | 9.25 | 0 | 0 | 10.35 | 11.53 | 0.00 | -2.89 |
| 2017 (4) | 11.27 | 36.77 | 0 | 0 | 0 | 0 | 0 | 0 | 26.8 | -19.78 | 0.29 | -82.94 | 6.78 | -30.89 | 25.30 | -13.84 | 4.06 | -4.25 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | 7.73 | 0.0 | 2.48 | 7.36 | 0 | 0 | 9.3 | -9.0 | 11.78 | -5.99 | -0.02 | 0 | 9.28 | -9.29 | 0.00 | -49.01 |
| 2016 (3) | 8.24 | -48.63 | 0 | 0 | 0 | 0 | 0 | 0 | 33.41 | -16.97 | 1.7 | -1.73 | 9.81 | -11.14 | 29.36 | 7.02 | 4.24 | -21.92 | 0 | 0 | 0 | 0 | 0.09 | 125.0 | 7.73 | 0.0 | 2.31 | 8.45 | 0 | 0 | 10.22 | 5.91 | 12.53 | 6.28 | 0.01 | -50.0 | 10.23 | 5.79 | 0.00 | 0 |
| 2015 (2) | 16.04 | 17.77 | 0 | 0 | 9.69 | 0 | 0 | 0 | 40.24 | 7.71 | 1.73 | -26.07 | 11.04 | 44.31 | 27.44 | 33.99 | 5.43 | -20.38 | 0 | 0 | 0 | 0 | 0.04 | 300.0 | 7.73 | -1.15 | 2.13 | 12.11 | 0 | 0 | 9.65 | -6.58 | 11.79 | -3.6 | 0.02 | 0.0 | 9.67 | -6.57 | 0.00 | 0 |
| 2014 (1) | 13.62 | -18.1 | 0 | 0 | 0 | 0 | 0 | 0 | 37.36 | -0.95 | 2.34 | -46.33 | 7.65 | -12.07 | 20.48 | -11.22 | 6.82 | 70.93 | 0 | 0 | 9.55 | 1.49 | 0.01 | -66.67 | 7.82 | 0.0 | 1.9 | 30.14 | 0 | 0 | 10.33 | -1.9 | 12.23 | 2.0 | 0.02 | 100.0 | 10.35 | -1.8 | 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) | 15.91 | -4.1 | 22.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.32 | 1.24 | 3.98 | 1.02 | -37.42 | -30.14 | 4.4 | 5.77 | -6.58 | 15.94 | 4.7 | -22.22 | 5.2 | 15.56 | 30.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 8.17 | 0.25 | 1.62 | 3.85 | 0.0 | 9.38 | 0.73 | 0.0 | 170.37 | 13.37 | 8.26 | 13.5 | 17.95 | 6.02 | 15.29 | -0.61 | 12.86 | -60.53 | 12.76 | 9.53 | 11.93 | 0.00 | 0 | 0 |
| 24Q2 (19) | 16.59 | 20.57 | 26.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.23 | 18.33 | 9.88 | 1.63 | 2.52 | 28.35 | 4.16 | 7.22 | 19.88 | 15.23 | 4.67 | -12.06 | 4.5 | 6.89 | 8.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 8.15 | 0.12 | 1.49 | 3.85 | 9.38 | 9.38 | 0.73 | 170.37 | 170.37 | 12.35 | 7.3 | 19.67 | 16.93 | 10.65 | 19.99 | -0.7 | 10.26 | -100.0 | 11.65 | 8.57 | 16.85 | 0.00 | 0 | 0 |
| 24Q1 (18) | 13.76 | -28.78 | -24.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.11 | -11.96 | 37.92 | 1.59 | 174.14 | 1666.67 | 3.88 | 2.37 | 38.57 | 14.55 | -4.07 | 6.15 | 4.21 | -8.28 | 6.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 50.0 | 8.14 | 0.49 | 1.37 | 3.52 | 0.0 | 8.98 | 0.27 | 0.0 | 1250.0 | 11.51 | -6.88 | 20.02 | 15.3 | -5.26 | 19.16 | -0.78 | -6.85 | -168.97 | 10.73 | -7.74 | 15.38 | 0.00 | 0 | 0 |
| 23Q4 (17) | 19.32 | 48.73 | -7.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.94 | -1.42 | 40.77 | 0.58 | -60.27 | 0 | 3.79 | -19.53 | 1.88 | 15.17 | -26.01 | -6.56 | 4.59 | 14.75 | 23.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 100.0 | 300.0 | 8.1 | 0.75 | 1.0 | 3.52 | 0.0 | 8.98 | 0.27 | 0.0 | 1250.0 | 12.36 | 4.92 | 4.39 | 16.15 | 3.73 | 7.02 | -0.73 | -92.11 | -170.37 | 11.63 | 2.02 | 0.52 | 0.00 | 0 | 0 |
| 23Q3 (16) | 12.99 | -0.61 | -31.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.04 | 6.99 | 71.71 | 1.46 | 14.96 | 82.5 | 4.71 | 35.73 | 22.34 | 20.50 | 18.37 | 35.81 | 4.0 | -3.15 | -20.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 8.04 | 0.12 | 0.37 | 3.52 | 0.0 | 8.98 | 0.27 | 0.0 | 1250.0 | 11.78 | 14.15 | -0.51 | 15.57 | 10.35 | 3.18 | -0.38 | -8.57 | -245.45 | 11.4 | 14.34 | -2.81 | 0.00 | 0 | 0 |
| 23Q2 (15) | 13.07 | -28.23 | -36.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.58 | 48.53 | -5.6 | 1.27 | 1311.11 | 6.72 | 3.47 | 23.93 | -25.05 | 17.32 | 26.34 | 8.94 | 4.13 | 4.29 | -21.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 8.03 | 0.0 | 0.25 | 3.52 | 8.98 | 8.98 | 0.27 | 1250.0 | 1250.0 | 10.32 | 7.61 | -6.52 | 14.11 | 9.89 | -1.26 | -0.35 | -20.69 | -400.0 | 9.97 | 7.2 | -9.12 | 0.00 | 0 | 0 |
| 23Q1 (14) | 18.21 | -12.79 | -11.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.43 | -10.14 | -35.98 | 0.09 | 0 | -89.77 | 2.8 | -24.73 | -34.12 | 13.71 | -15.56 | -4.51 | 3.96 | 6.74 | -14.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 8.03 | 0.12 | 0.38 | 3.23 | 0.0 | 9.86 | 0.02 | 0.0 | -66.67 | 9.59 | -19.0 | -5.14 | 12.84 | -14.91 | -1.98 | -0.29 | -7.41 | -1350.0 | 9.3 | -19.62 | -7.83 | 0.00 | 0 | 0 |
| 22Q4 (13) | 20.88 | 10.3 | 10.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.93 | 20.24 | -34.44 | 0 | -100.0 | -100.0 | 3.72 | -3.38 | -17.88 | 16.23 | 7.54 | 6.12 | 3.71 | -26.53 | -20.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.02 | 0.12 | 0.38 | 3.23 | 0.0 | 9.86 | 0.02 | 0.0 | -66.67 | 11.84 | 0.0 | -0.34 | 15.09 | 0.0 | 1.48 | -0.27 | -145.45 | -1250.0 | 11.57 | -1.36 | -2.45 | 0.00 | 0 | 0 |
| 22Q3 (12) | 18.93 | -8.15 | 22.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.1 | -41.18 | -46.89 | 0.8 | -32.77 | -1.23 | 3.85 | -16.85 | -10.67 | 15.09 | -5.05 | 4.94 | 5.05 | -3.63 | 5.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.01 | 0.0 | 0.25 | 3.23 | 0.0 | 9.86 | 0.02 | 0.0 | -66.67 | 11.84 | 7.25 | 5.9 | 15.09 | 5.6 | 6.49 | -0.11 | -57.14 | -37.5 | 11.73 | 6.93 | 5.68 | 0.00 | 0 | 0 |
| 22Q2 (11) | 20.61 | -0.24 | 6.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.97 | 0.72 | -6.44 | 1.19 | 35.23 | 65.28 | 4.63 | 8.94 | 9.2 | 15.89 | 10.74 | 13.17 | 5.24 | 13.67 | 18.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 8.01 | 0.12 | 0.38 | 3.23 | 9.86 | 9.86 | 0.02 | -66.67 | -66.67 | 11.04 | 9.2 | 6.46 | 14.29 | 9.08 | 6.96 | -0.07 | -250.0 | 22.22 | 10.97 | 8.72 | 6.71 | 0.00 | 0 | 0 |
| 22Q1 (10) | 20.66 | 8.97 | 24.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.92 | -7.98 | -0.14 | 0.88 | 25.71 | 27.54 | 4.25 | -6.18 | 6.78 | 14.35 | -6.15 | 5.77 | 4.61 | -0.86 | 2.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 8.0 | 0.13 | 0.5 | 2.94 | 0.0 | 7.3 | 0.06 | 0.0 | 0 | 10.11 | -14.9 | 2.02 | 13.1 | -11.9 | 3.56 | -0.02 | 0.0 | 66.67 | 10.09 | -14.92 | 2.44 | 0.00 | 0 | 0 |
| 21Q4 (9) | 18.96 | 23.12 | 2.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.52 | -2.59 | -4.45 | 0.7 | -13.58 | -9.09 | 4.53 | 5.1 | -3.21 | 15.29 | 6.35 | -10.92 | 4.65 | -2.92 | 20.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 7.99 | 0.0 | 0.5 | 2.94 | 0.0 | 7.3 | 0.06 | 0.0 | 0 | 11.88 | 6.26 | 8.3 | 14.87 | 4.94 | 8.54 | -0.02 | 75.0 | 66.67 | 11.86 | 6.85 | 8.71 | 0.00 | 0 | 0 |
| 21Q3 (8) | 15.4 | -20.5 | 4.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.72 | 3.62 | -2.77 | 0.81 | 12.5 | 44.64 | 4.31 | 1.65 | -14.14 | 14.38 | 2.4 | -27.92 | 4.79 | 8.37 | 57.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 7.99 | 0.13 | 0.63 | 2.94 | 0.0 | 7.3 | 0.06 | 0.0 | 0 | 11.18 | 7.81 | 9.72 | 14.17 | 6.06 | 9.59 | -0.08 | 11.11 | -300.0 | 11.1 | 7.98 | 9.14 | 0.00 | 0 | 0 |
| 21Q2 (7) | 19.37 | 16.27 | 57.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.45 | 7.5 | 13.05 | 0.72 | 4.35 | 63.64 | 4.24 | 6.53 | -16.21 | 14.04 | 3.5 | 0 | 4.42 | -2.0 | 23.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 7.98 | 0.25 | 1.92 | 2.94 | 7.3 | 7.3 | 0.06 | 0 | 0 | 10.37 | 4.64 | 7.57 | 13.36 | 5.61 | 8.0 | -0.09 | -50.0 | 0 | 10.28 | 4.37 | 6.64 | 0.00 | 0 | 0 |
| 21Q1 (6) | 16.66 | -9.95 | 30.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.93 | -11.94 | 42.59 | 0.69 | -10.39 | 213.64 | 3.98 | -14.96 | 8.45 | 13.57 | -20.96 | 0 | 4.51 | 16.54 | 25.63 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 7.96 | 0.13 | 1.66 | 2.74 | 0.0 | 3.79 | 0 | 0 | 0 | 9.91 | -9.66 | 6.67 | 12.65 | -7.66 | 6.04 | -0.06 | 0.0 | 0 | 9.85 | -9.72 | 6.03 | 0.00 | 0 | 0 |
| 20Q4 (5) | 18.5 | 25.34 | 33.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.87 | -0.88 | 36.4 | 0.77 | 37.5 | 3950.0 | 4.68 | -6.77 | 14.43 | 17.17 | -13.95 | 0 | 3.87 | 27.3 | 24.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 7.95 | 0.13 | 1.79 | 2.74 | 0.0 | 3.79 | 0 | 0 | 0 | 10.97 | 7.65 | 10.7 | 13.7 | 5.96 | 9.08 | -0.06 | -200.0 | 0 | 10.91 | 7.28 | 10.09 | 0.00 | 0 | 0 |
| 20Q3 (4) | 14.76 | 20.1 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.94 | 20.49 | 0.0 | 0.56 | 27.27 | 0.0 | 5.02 | -0.79 | 0.0 | 19.95 | 0 | 0.0 | 3.04 | -14.85 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 7.94 | 1.4 | 0.0 | 2.74 | 0.0 | 0.0 | 0 | 0 | 0.0 | 10.19 | 5.71 | 0.0 | 12.93 | 4.53 | 0.0 | -0.02 | 0 | 0.0 | 10.17 | 5.5 | 0.0 | 0.00 | 0 | 0.0 |
