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 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 0.73 | -50.0 | 1.65 | -43.1 | 3.58 | 2.29 | 0 | 0 | 3.35 | -35.82 | -1.45 | 0 | 0.84 | -54.59 | 25.07 | -29.25 | 0.78 | 25.81 | 0 | 0 | 0.57 | 0 | 0.01 | 0.0 | 4.39 | -50.17 | 0 | 0 | 0 | 0 | -1.34 | 0 | -1.34 | 0 | -2.85 | 0 | -4.19 | 0 | 0.19 | 650.56 |
| 2021 (9) | 1.46 | -15.12 | 2.9 | -11.31 | 3.5 | 25.0 | 0 | 0 | 5.22 | 40.7 | -3.11 | 0 | 1.85 | 0.54 | 35.44 | -28.54 | 0.62 | -36.08 | 0 | 0 | 0 | 0 | 0.01 | -66.67 | 8.81 | 1.15 | 0 | 0 | 0 | 0 | -4.4 | 0 | -4.4 | 0 | -2.69 | 0 | -7.09 | 0 | 0.03 | -14.35 |
| 2020 (8) | 1.72 | -57.32 | 3.27 | -19.85 | 2.8 | -18.37 | 0 | 0 | 3.71 | -39.87 | -1.28 | 0 | 1.84 | 40.46 | 49.60 | 133.59 | 0.97 | -24.81 | 0 | 0 | 0 | 0 | 0.03 | -40.0 | 8.71 | -57.98 | 0 | 0 | 0 | 0 | -1.28 | 0 | -1.28 | 0 | -2.33 | 0 | -3.61 | 0 | 0.03 | 0 |
| 2019 (7) | 4.03 | 168.67 | 4.08 | -34.41 | 3.43 | 183.47 | 0 | 0 | 6.17 | -53.15 | -7.51 | 0 | 1.31 | -67.17 | 21.23 | -29.92 | 1.29 | -49.81 | 0 | 0 | 7.73 | -10.64 | 0.05 | -98.18 | 20.73 | 26.17 | 0 | 0 | 0 | 0 | -12.02 | 0 | -12.02 | 0 | -1.59 | 0 | -13.61 | 0 | 0.00 | 0 |
| 2018 (6) | 1.5 | -33.04 | 6.22 | -13.37 | 1.21 | 13.08 | 0 | 0 | 13.17 | -12.02 | -4.5 | 0 | 3.99 | -25.7 | 30.30 | -15.54 | 2.57 | -28.21 | 0 | 0 | 8.65 | -11.1 | 2.75 | -2.14 | 16.43 | -22.35 | 0 | 0 | 0 | 0 | -4.41 | 0 | -4.41 | 0 | -1.1 | 0 | -5.51 | 0 | 0.00 | 0 |
| 2017 (5) | 2.24 | -18.25 | 7.18 | 34.46 | 1.07 | -48.8 | 0 | 0 | 14.97 | -5.43 | -6.22 | 0 | 5.37 | -9.6 | 35.87 | -4.4 | 3.58 | -1.92 | 0 | 0 | 9.73 | -11.79 | 2.81 | -3.44 | 21.16 | -0.09 | 0 | 0 | 0 | 0 | -6.22 | 0 | -6.22 | 0 | -0.51 | 0 | -6.73 | 0 | 0.00 | 0 |
| 2016 (4) | 2.74 | -24.93 | 5.34 | -10.55 | 2.09 | 5.03 | 0 | 0 | 15.83 | -27.42 | -7.3 | 0 | 5.94 | 1.54 | 37.52 | 39.9 | 3.65 | -7.36 | 0 | 0 | 11.03 | 11.75 | 2.91 | -2.02 | 21.18 | 0.81 | 0.03 | 0.0 | 0 | 0 | -7.3 | 0 | -7.27 | 0 | -0.39 | 0 | -7.69 | 0 | 0.00 | 0 |
| 2015 (3) | 3.65 | -54.2 | 5.97 | 46.32 | 1.99 | 43.17 | 0 | 0 | 21.81 | -13.0 | -8.96 | 0 | 5.85 | 13.15 | 26.82 | 30.07 | 3.94 | -34.55 | 0 | 0 | 9.87 | 1061.18 | 2.97 | -1.98 | 21.01 | 0.1 | 0.03 | 0 | 0 | 0 | -8.95 | 0 | -8.92 | 0 | 0.47 | -7.84 | -8.48 | 0 | 0.01 | -14.79 |
| 2014 (2) | 7.97 | 8.14 | 4.08 | 89.77 | 1.39 | 32.38 | 0 | 0 | 25.07 | 27.91 | 0.31 | 0 | 5.17 | 11.42 | 20.62 | -12.89 | 6.02 | 50.12 | 0 | 0 | 0.85 | -82.07 | 3.03 | -0.33 | 20.99 | 22.75 | 0 | 0 | 0 | 0 | 0.31 | 0 | 0.31 | 0 | 0.51 | 0 | 0.82 | 0 | 0.01 | -35.84 |
| 2013 (1) | 7.37 | 5.89 | 2.15 | -48.69 | 1.05 | 17.98 | 0 | 0 | 19.6 | 36.87 | -4.53 | 0 | 4.64 | 62.24 | 23.67 | 18.53 | 4.01 | 5.8 | 0 | 0 | 4.74 | -18.56 | 3.04 | 4966.67 | 17.1 | 84.47 | 0 | 0 | 0 | 0 | -4.53 | 0 | -4.53 | 0 | -0.06 | 0 | -4.59 | 0 | 0.02 | -46.04 |
| 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q2 (20) | 1.48 | 516.67 | 4.23 | 1.4 | 0.0 | -51.89 | 0.16 | -95.58 | -95.43 | 0 | 0 | 0 | 0.2 | -33.33 | -80.77 | 2.13 | 1221.05 | 646.15 | 0.13 | -43.48 | -91.72 | 7.56 | -15.87 | -77.71 | 0.13 | -7.14 | -87.0 | 0 | 0 | 0 | 0.49 | -7.55 | -24.62 | 0 | 0 | -100.0 | 4.39 | 0.0 | -50.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.6 | 139.22 | 111.52 | 0.6 | 139.22 | 111.52 | -2.53 | 9.64 | 4.53 | -1.93 | 55.43 | 75.45 | 0.00 | -100.0 | -100.0 |
| 23Q1 (19) | 0.24 | -67.12 | -77.98 | 1.4 | -15.15 | -52.22 | 3.62 | 1.12 | 3.43 | 0 | 0 | 0 | 0.3 | -47.37 | -72.48 | -0.19 | -5.56 | 50.0 | 0.23 | -72.62 | -86.55 | 8.98 | -64.17 | -73.83 | 0.14 | -82.05 | -83.53 | 0 | 0 | 0 | 0.53 | -7.02 | 0 | 0 | -100.0 | -100.0 | 4.39 | 0.0 | -50.11 | 0 | 0 | 0 | 0 | 0 | 0 | -1.53 | -14.18 | 68.26 | -1.53 | -14.18 | 68.26 | -2.8 | 1.75 | -8.11 | -4.33 | -3.34 | 41.57 | 0.27 | 40.26 | 452.27 |
| 22Q4 (18) | 0.73 | 2.82 | -50.0 | 1.65 | -15.82 | -43.1 | 3.58 | 1.13 | 2.29 | 0 | 0 | 0 | 0.57 | -12.31 | -51.28 | -0.18 | 64.0 | 92.41 | 0.84 | -4.55 | -54.59 | 25.07 | 12.55 | -29.38 | 0.78 | -25.0 | 25.81 | 0 | 0 | 0 | 0.57 | -6.56 | 0 | 0.01 | 0.0 | 0.0 | 4.39 | 0.0 | -50.17 | 0 | 0 | 0 | 0 | 0 | 0 | -1.34 | -2.29 | 69.55 | -1.34 | -2.29 | 69.55 | -2.85 | -5.95 | -5.95 | -4.19 | -4.75 | 40.9 | 0.19 | 55.56 | 650.56 |
| 22Q3 (17) | 0.71 | -50.0 | -55.06 | 1.96 | -32.65 | -34.23 | 3.54 | 1.14 | 26.43 | 0 | 0 | 0 | 0.65 | -37.5 | -51.13 | -0.5 | -28.21 | -614.29 | 0.88 | -43.95 | -51.65 | 22.28 | -34.3 | -35.98 | 1.04 | 4.0 | 44.44 | 0 | 0 | 0 | 0.61 | -6.15 | 0 | 0.01 | 0.0 | 0.0 | 4.39 | -50.06 | -50.17 | 0 | 0 | 0 | 0 | 0 | 0 | -1.31 | 74.86 | 35.78 | -1.31 | 74.86 | 35.78 | -2.69 | -1.51 | 7.24 | -4.0 | 49.11 | 19.03 | 0.12 | 79.69 | 635.71 |
| 22Q2 (16) | 1.42 | 30.28 | -20.22 | 2.91 | -0.68 | -4.28 | 3.5 | 0.0 | 25.0 | 0 | 0 | 0 | 1.04 | -4.59 | -25.18 | -0.39 | -2.63 | -21.88 | 1.57 | -8.19 | -11.8 | 33.91 | -1.25 | -9.32 | 1.0 | 17.65 | 11.11 | 0 | 0 | 0 | 0.65 | 0 | 0 | 0.01 | 0.0 | -50.0 | 8.79 | -0.11 | -0.23 | 0 | 0 | 0 | 0 | 0 | 0 | -5.21 | -8.09 | -167.18 | -5.21 | -8.09 | -167.18 | -2.65 | -2.32 | 9.56 | -7.86 | -6.07 | -61.07 | 0.07 | 40.87 | 146.96 |
| 22Q1 (15) | 1.09 | -25.34 | -40.11 | 2.93 | 1.03 | -6.39 | 3.5 | 0.0 | 25.0 | 0 | 0 | 0 | 1.09 | -6.84 | -17.42 | -0.38 | 83.97 | -8.57 | 1.71 | -7.57 | -8.56 | 34.34 | -3.3 | -23.06 | 0.85 | 37.1 | -19.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 8.8 | -0.11 | 1.03 | 0 | 0 | 0 | 0 | 0 | 0 | -4.82 | -9.55 | -195.71 | -4.82 | -9.55 | -195.71 | -2.59 | 3.72 | -9.28 | -7.41 | -4.51 | -85.25 | 0.05 | 90.62 | 84.62 |
| 21Q4 (14) | 1.46 | -7.59 | -15.12 | 2.9 | -2.68 | -11.31 | 3.5 | 25.0 | 25.0 | 0 | 0 | 0 | 1.17 | -12.03 | -1.68 | -2.37 | -3285.71 | -189.02 | 1.85 | 1.65 | 0.54 | 35.51 | 2.04 | -28.4 | 0.62 | -13.89 | -36.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -66.67 | 8.81 | 0.0 | 1.15 | 0 | 0 | 0 | 0 | 0 | 0 | -4.4 | -115.69 | -243.75 | -4.4 | -115.69 | -243.75 | -2.69 | 7.24 | -15.45 | -7.09 | -43.52 | -96.4 | 0.03 | 52.48 | -14.35 |
| 21Q3 (13) | 1.58 | -11.24 | -42.55 | 2.98 | -1.97 | -8.02 | 2.8 | 0.0 | 0 | 0 | 0 | 0 | 1.33 | -4.32 | 54.65 | -0.07 | 78.12 | -133.33 | 1.82 | 2.25 | 65.45 | 34.80 | -6.94 | 13.89 | 0.72 | -20.0 | -22.58 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | -50.0 | -66.67 | 8.81 | 0.0 | 1.15 | 0 | 0 | 0 | 0 | 0 | 0 | -2.04 | -4.62 | -343.48 | -2.04 | -4.62 | -343.48 | -2.9 | 1.02 | -20.33 | -4.94 | -1.23 | -72.13 | 0.02 | -39.68 | -45.81 |
| 21Q2 (12) | 1.78 | -2.2 | -40.27 | 3.04 | -2.88 | -7.03 | 2.8 | 0.0 | 0 | 0 | 0 | 0 | 1.39 | 5.3 | 69.51 | -0.32 | 8.57 | -1700.0 | 1.78 | -4.81 | 74.51 | 37.39 | -16.21 | 50.31 | 0.9 | -15.09 | -4.26 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -33.33 | 8.81 | 1.15 | -57.5 | 0 | 0 | 0 | 0 | 0 | 0 | -1.95 | -19.63 | 84.34 | -1.95 | -19.63 | 84.34 | -2.93 | -23.63 | -51.03 | -4.88 | -22.0 | 66.09 | 0.03 | 5.31 | 158.35 |
| 21Q1 (11) | 1.82 | 5.81 | -28.63 | 3.13 | -4.28 | -22.14 | 2.8 | 0.0 | 258.97 | 0 | 0 | 0 | 1.32 | 10.92 | 57.14 | -0.35 | 57.32 | 22.22 | 1.87 | 1.63 | 83.33 | 44.63 | -10.01 | 117.02 | 1.06 | 9.28 | 4.95 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | -33.33 | -50.0 | 8.71 | 0.0 | -57.98 | 0 | 0 | 0 | 0 | 0 | 0 | -1.63 | -27.34 | 86.93 | -1.63 | -27.34 | 86.93 | -2.37 | -1.72 | -26.74 | -4.0 | -10.8 | 72.11 | 0.03 | -11.56 | 0 |
| 20Q4 (10) | 1.72 | -37.45 | -57.32 | 3.27 | 0.93 | -19.85 | 2.8 | 0 | -18.37 | 0 | 0 | 0 | 1.19 | 38.37 | 10.19 | -0.82 | -2633.33 | 80.19 | 1.84 | 67.27 | 40.46 | 49.60 | 62.31 | 133.59 | 0.97 | 4.3 | -24.81 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | -40.0 | 8.71 | 0.0 | -57.98 | 0 | 0 | 0 | 0 | 0 | 0 | -1.28 | -178.26 | 89.35 | -1.28 | -178.26 | 89.35 | -2.33 | 3.32 | -46.54 | -3.61 | -25.78 | 73.48 | 0.03 | -3.53 | 0 |
| 20Q3 (9) | 2.75 | -7.72 | -34.05 | 3.24 | -0.92 | -34.94 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.86 | 4.88 | -36.76 | -0.03 | -250.0 | 97.44 | 1.1 | 7.84 | -39.89 | 30.56 | 22.82 | 32.41 | 0.93 | -1.06 | -29.01 | 0 | 0 | 0 | 2.8 | 0.0 | -64.33 | 0.03 | 0.0 | -98.87 | 8.71 | -57.98 | -57.98 | 0 | 0 | 0 | 0 | 0 | 0 | -0.46 | 96.31 | 94.17 | -0.46 | 96.31 | 94.17 | -2.41 | -24.23 | -65.07 | -2.87 | 80.06 | 69.3 | 0.03 | 187.55 | 0 |
| 20Q2 (8) | 2.98 | 16.86 | -40.4 | 3.27 | -18.66 | -33.94 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.82 | -2.38 | -51.19 | 0.02 | 104.44 | 102.15 | 1.02 | 0.0 | -69.18 | 24.88 | 20.98 | -23.04 | 0.94 | -6.93 | -43.03 | 0 | 0 | 0 | 2.8 | -63.21 | -65.52 | 0.03 | -25.0 | -98.88 | 20.73 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -12.45 | 0.16 | -85.27 | -12.45 | 0.16 | -85.27 | -1.94 | -3.74 | -83.02 | -14.39 | -0.35 | -84.96 | 0.01 | 0 | 0 |
| 20Q1 (7) | 2.55 | -36.72 | 27.5 | 4.02 | -1.47 | -23.43 | 0.78 | -77.26 | -78.98 | 0 | 0 | 0 | 0.84 | -22.22 | -59.02 | -0.45 | 89.13 | 64.84 | 1.02 | -22.14 | -76.17 | 20.56 | -3.14 | 0 | 1.01 | -21.71 | -45.41 | 0 | 0 | 0 | 7.61 | -1.55 | -9.3 | 0.04 | -20.0 | -98.52 | 20.73 | 0.0 | 26.17 | 0 | 0 | 0 | 0 | 0 | 0 | -12.47 | -3.74 | -119.16 | -12.47 | -3.74 | -119.16 | -1.87 | -17.61 | -163.38 | -14.34 | -5.36 | -124.06 | 0.00 | 0 | 0 |
| 19Q4 (6) | 4.03 | -3.36 | 168.67 | 4.08 | -18.07 | -34.41 | 3.43 | -3.92 | 183.47 | 0 | 0 | 0 | 1.08 | -20.59 | -61.97 | -4.14 | -253.85 | -283.33 | 1.31 | -28.42 | -67.17 | 21.23 | -8.0 | 0 | 1.29 | -1.53 | -49.81 | 0 | 0 | 0 | 7.73 | -1.53 | -10.64 | 0.05 | -98.11 | -98.18 | 20.73 | 0.0 | 26.17 | 0 | 0 | 0 | 0 | 0 | 0 | -12.02 | -52.34 | -172.56 | -12.02 | -52.34 | -172.56 | -1.59 | -8.9 | -44.55 | -13.61 | -45.56 | -147.01 | 0.00 | 0 | 0 |
| 19Q3 (5) | 4.17 | -16.6 | 92.17 | 4.98 | 0.61 | -33.24 | 3.57 | -3.77 | 195.04 | 0 | 0 | 0 | 1.36 | -19.05 | -62.94 | -1.17 | -25.81 | -6.36 | 1.83 | -44.71 | -62.58 | 23.08 | -28.61 | 0 | 1.31 | -20.61 | -51.48 | 0 | 0 | 0 | 7.85 | -3.33 | -12.0 | 2.65 | -1.12 | -5.02 | 20.73 | 0.0 | 26.17 | 0 | 0 | 0 | 0 | 0 | 0 | -7.89 | -17.41 | -137.65 | -7.89 | -17.41 | -137.65 | -1.46 | -37.74 | -2.82 | -9.35 | -20.18 | -97.26 | 0.00 | 0 | 0 |
| 19Q2 (4) | 5.0 | 150.0 | 0.0 | 4.95 | -5.71 | 0.0 | 3.71 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.68 | -18.05 | 0.0 | -0.93 | 27.34 | 0.0 | 3.31 | -22.66 | 0.0 | 32.32 | 0 | 0.0 | 1.65 | -10.81 | 0.0 | 0 | 0 | 0.0 | 8.12 | -3.22 | 0.0 | 2.68 | -1.11 | 0.0 | 20.73 | 26.17 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -6.72 | -18.1 | 0.0 | -6.72 | -18.1 | 0.0 | -1.06 | -49.3 | 0.0 | -7.78 | -21.56 | 0.0 | 0.00 | 0 | 0.0 |
