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) | 0.68 | -41.38 | 0 | 0 | 0 | 0 | 0 | 0 | 6.62 | -25.87 | 0.08 | -94.94 | 0.99 | -27.21 | 14.95 | -1.8 | 2.33 | 6.39 | 0 | 0 | 0 | 0 | 0.01 | 0 | 3.68 | 0.0 | 1.22 | 15.09 | 0 | 0 | 5.0 | 8.93 | 6.22 | -9.46 | 0.22 | -8.33 | 5.22 | 8.07 | 0.00 | 3.91 |
| 2022 (9) | 1.16 | -54.33 | 0 | 0 | 0 | 0 | 0 | 0 | 8.93 | 18.44 | 1.58 | 79.55 | 1.36 | -9.33 | 15.23 | -23.45 | 2.19 | 48.98 | 0 | 0 | 0 | 0 | 0 | 0 | 3.68 | 0.82 | 1.06 | 8.16 | 1.22 | 52.5 | 4.59 | 12.78 | 6.87 | 17.64 | 0.24 | 0 | 4.83 | 75.64 | 0.00 | -15.82 |
| 2021 (8) | 2.54 | 118.97 | 0 | 0 | 0 | 0 | 0 | 0 | 7.54 | 13.04 | 0.88 | 33.33 | 1.5 | -2.6 | 19.89 | -13.84 | 1.47 | -10.91 | 0 | 0 | 0 | 0 | 0 | 0 | 3.65 | 0.0 | 0.98 | 7.69 | 0.8 | 788.89 | 4.07 | -5.79 | 5.84 | 9.57 | -1.32 | 0 | 2.75 | -18.64 | 0.00 | -3.72 |
| 2020 (7) | 1.16 | 26.09 | 0 | 0 | 0 | 0 | 0 | 0 | 6.67 | -6.32 | 0.66 | -4.35 | 1.54 | 77.01 | 23.09 | 88.95 | 1.65 | 6.45 | 0 | 0 | 0 | 0 | 0.05 | -64.29 | 3.65 | 0.0 | 0.91 | 8.33 | 0.09 | 0 | 4.32 | 3.1 | 5.33 | 5.96 | -0.94 | 0 | 3.38 | -13.33 | 0.00 | 4.57 |
| 2019 (6) | 0.92 | -27.56 | 0 | 0 | 0 | 0 | 0 | 0 | 7.12 | 9.54 | 0.69 | 35.29 | 0.87 | 31.82 | 12.22 | 20.34 | 1.55 | -5.49 | 0 | 0 | 0 | 0 | 0.14 | -39.13 | 3.65 | 0.83 | 0.84 | 6.33 | 0 | 0 | 4.19 | 7.16 | 5.03 | 7.02 | -0.29 | 0 | 3.9 | -5.57 | 0.00 | 0.0 |
| 2018 (5) | 1.27 | -8.63 | 0 | 0 | 0 | 0 | 0 | 0 | 6.5 | -26.05 | 0.51 | -60.16 | 0.66 | -45.9 | 10.15 | -26.84 | 1.64 | 3.14 | 0 | 0 | 0 | 0 | 0.23 | -28.12 | 3.62 | 0.28 | 0.79 | 19.7 | 0 | 0 | 3.91 | -8.0 | 4.7 | -4.28 | 0.22 | 0 | 4.13 | 2.23 | 0.00 | -1.78 |
| 2017 (4) | 1.39 | -38.77 | 0 | 0 | 0 | 0 | 0 | 0 | 8.79 | -0.68 | 1.28 | 23.08 | 1.22 | 6.09 | 13.88 | 6.81 | 1.59 | 1.27 | 0 | 0 | 0 | 0 | 0.32 | -27.27 | 3.61 | 0.0 | 0.66 | 17.86 | 0 | 0 | 4.25 | 12.14 | 4.91 | 12.87 | -0.21 | 0 | 4.04 | -14.77 | 0.00 | 0 |
| 2016 (3) | 2.27 | -37.29 | 0 | 0 | 0 | 0 | 0 | 0 | 8.85 | 3.27 | 1.04 | -7.96 | 1.15 | 22.34 | 12.99 | 18.47 | 1.57 | 13.77 | 0 | 0 | 0 | 0 | 0.44 | -20.0 | 3.61 | 4.94 | 0.56 | 27.27 | 0 | 0 | 3.79 | 1.61 | 4.35 | 4.07 | 0.95 | -21.49 | 4.74 | -4.05 | 0.00 | 0 |
| 2015 (2) | 3.62 | 75.73 | 0 | 0 | 0 | 0 | 0 | 0 | 8.57 | 30.64 | 1.13 | -34.3 | 0.94 | 20.51 | 10.97 | -7.75 | 1.38 | 10.4 | 0 | 0 | 0.01 | -99.56 | 0.55 | -8.33 | 3.44 | 14.29 | 0.44 | 62.96 | 0 | 0 | 3.73 | 15.48 | 4.18 | 19.43 | 1.21 | 72.86 | 4.94 | 25.7 | 0.00 | 0 |
| 2014 (1) | 2.06 | -23.7 | 0 | 0 | 0 | 0 | 0 | 0 | 6.56 | 15.09 | 1.72 | 62.26 | 0.78 | 6.85 | 11.89 | -7.16 | 1.25 | 45.35 | 0 | 0 | 2.29 | 0 | 0.6 | 5900.0 | 3.01 | 0.33 | 0.27 | 58.82 | 0 | 0 | 3.23 | 69.11 | 3.5 | 68.27 | 0.7 | 366.67 | 3.93 | 90.78 | 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) | 0.63 | -26.74 | -11.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.48 | -4.52 | -27.45 | -0.46 | 0.0 | -202.22 | 1.24 | 10.71 | -15.07 | 18.65 | 20.04 | -10.47 | 2.33 | 7.37 | -2.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 3.68 | 0.0 | 0.0 | 1.23 | 0.0 | 0.82 | 0.7 | 0.0 | 0 | 3.25 | -12.4 | -37.14 | 5.18 | -8.16 | -18.94 | 0.85 | -35.11 | -27.35 | 4.1 | -18.33 | -35.33 | 0.00 | 5.61 | 9.38 |
| 24Q2 (19) | 0.86 | 10.26 | 8.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.55 | -17.99 | 12.32 | -0.46 | -253.85 | -130.0 | 1.12 | -11.81 | -5.08 | 15.53 | -13.89 | -6.8 | 2.17 | -2.25 | -16.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.68 | 0.0 | 0.0 | 1.23 | 0.82 | 0.82 | 0.7 | 0 | 0 | 3.71 | -23.82 | -21.4 | 5.64 | -7.39 | -5.05 | 1.31 | 28.43 | 156.86 | 5.02 | -14.77 | -4.02 | 0.00 | 0.93 | -2.92 |
| 24Q1 (18) | 0.78 | 14.71 | -40.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.89 | 9.25 | 27.7 | -0.13 | 18.75 | 0 | 1.27 | 28.28 | 24.51 | 18.04 | 20.81 | 45.2 | 2.22 | -4.72 | -8.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 3.68 | 0.0 | 0.27 | 1.22 | 0.0 | 15.09 | 0 | 0 | -100.0 | 4.87 | -2.6 | 26.17 | 6.09 | -2.09 | -0.81 | 1.02 | 363.64 | 750.0 | 5.89 | 12.84 | 47.99 | 0.00 | -3.88 | -5.03 |
| 23Q4 (17) | 0.68 | -4.23 | -41.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.73 | -15.2 | -18.01 | -0.16 | -135.56 | -148.48 | 0.99 | -32.19 | -27.21 | 14.93 | -28.31 | -1.95 | 2.33 | -2.51 | 6.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 3.68 | 0.0 | 0.0 | 1.22 | 0.0 | 15.09 | 0 | 0 | -100.0 | 5.0 | -3.29 | 8.93 | 6.22 | -2.66 | -9.46 | 0.22 | -81.2 | -8.33 | 5.22 | -17.67 | 8.07 | 0.00 | 6.74 | 3.91 |
| 23Q3 (16) | 0.71 | -10.13 | -57.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.04 | 47.83 | -3.32 | 0.45 | 325.0 | 104.55 | 1.46 | 23.73 | -9.88 | 20.83 | 24.96 | 16.74 | 2.39 | -8.43 | 24.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 3.68 | 0.0 | 0.82 | 1.22 | 0.0 | 15.09 | 0 | 0 | -100.0 | 5.17 | 9.53 | 21.36 | 6.39 | 7.58 | -2.29 | 1.17 | 129.41 | 21.88 | 6.34 | 21.22 | 21.46 | 0.00 | -6.26 | -1.24 |
| 23Q2 (15) | 0.79 | -40.15 | -71.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.38 | -6.76 | -45.02 | -0.2 | 0 | -133.33 | 1.18 | 15.69 | -28.48 | 16.67 | 34.15 | -10.81 | 2.61 | 7.41 | 67.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | 3.68 | 0.27 | 0.82 | 1.22 | 15.09 | 15.09 | 0 | -100.0 | -100.0 | 4.72 | 22.28 | 17.12 | 5.94 | -3.26 | -6.01 | 0.51 | 325.0 | 355.0 | 5.23 | 31.41 | 36.55 | 0.00 | -1.26 | -2.95 |
| 23Q1 (14) | 1.32 | 13.79 | -45.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.48 | -29.86 | -32.73 | 0 | -100.0 | -100.0 | 1.02 | -25.0 | -29.66 | 12.42 | -18.42 | -29.66 | 2.43 | 10.96 | 54.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.67 | -0.27 | 0.55 | 1.06 | 0.0 | 8.16 | 1.22 | 0.0 | 52.5 | 3.86 | -15.9 | -2.03 | 6.14 | -10.63 | 7.34 | 0.12 | -50.0 | 115.0 | 3.98 | -17.6 | 26.75 | 0.00 | 5.18 | -9.08 |
| 22Q4 (13) | 1.16 | -30.54 | -54.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.11 | 0.0 | -6.64 | 0.33 | 50.0 | 26.92 | 1.36 | -16.05 | -9.33 | 15.23 | -14.64 | -23.55 | 2.19 | 14.06 | 48.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.68 | 0.82 | 0.82 | 1.06 | 0.0 | 8.16 | 1.22 | 0.0 | 52.5 | 4.59 | 7.75 | 12.78 | 6.87 | 5.05 | 17.64 | 0.24 | -75.0 | 118.18 | 4.83 | -7.47 | 75.64 | 0.00 | 1.45 | -15.82 |
| 22Q3 (12) | 1.67 | -39.71 | 3.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.11 | -15.94 | 13.44 | 0.22 | -63.33 | -35.29 | 1.62 | -1.82 | -6.36 | 17.84 | -4.52 | -26.98 | 1.92 | 23.08 | 26.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.65 | 0.0 | 0.0 | 1.06 | 0.0 | 8.16 | 1.22 | 0.0 | 52.5 | 4.26 | 5.71 | 12.11 | 6.54 | 3.48 | 17.2 | 0.96 | 580.0 | 178.69 | 5.22 | 36.29 | 102.33 | 0.00 | -7.88 | -20.27 |
| 22Q2 (11) | 2.77 | 15.42 | 83.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.51 | 14.09 | 32.8 | 0.6 | 42.86 | 140.0 | 1.65 | 13.79 | 0.61 | 18.69 | 5.8 | -20.7 | 1.56 | -0.64 | 4.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 3.65 | 0.0 | 0.0 | 1.06 | 8.16 | 16.48 | 1.22 | 52.5 | 1255.56 | 4.03 | 2.28 | -4.95 | 6.32 | 10.49 | 20.61 | -0.2 | 75.0 | 83.74 | 3.83 | 21.97 | 27.24 | 0.00 | -7.5 | -15.56 |
| 22Q1 (10) | 2.4 | -5.51 | 51.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.2 | -2.65 | 44.74 | 0.42 | 61.54 | 2000.0 | 1.45 | -3.33 | 28.32 | 17.66 | -11.34 | 4.41 | 1.57 | 6.8 | 1.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 3.65 | 0.0 | 0.0 | 0.98 | 0.0 | 7.69 | 0.8 | 0.0 | 788.89 | 3.94 | -3.19 | -1.01 | 5.72 | -2.05 | 14.63 | -0.8 | 39.39 | 11.11 | 3.14 | 14.18 | 1.95 | 0.00 | -2.61 | -8.24 |
| 21Q4 (9) | 2.54 | 57.76 | 118.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | 21.51 | 24.86 | 0.26 | -23.53 | -48.0 | 1.5 | -13.29 | -2.6 | 19.92 | -18.48 | -13.85 | 1.47 | -3.29 | -10.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 3.65 | 0.0 | 0.0 | 0.98 | 0.0 | 7.69 | 0.8 | 0.0 | 788.89 | 4.07 | 7.11 | -5.79 | 5.84 | 4.66 | 9.57 | -1.32 | -8.2 | -40.43 | 2.75 | 6.59 | -18.64 | 0.00 | -3.92 | -3.72 |
| 21Q3 (8) | 1.61 | 6.62 | 61.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.86 | -1.59 | 6.9 | 0.34 | 36.0 | 54.55 | 1.73 | 5.49 | 58.72 | 24.44 | 3.7 | 48.85 | 1.52 | 1.33 | 1.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 3.65 | 0.0 | 0.0 | 0.98 | 7.69 | 7.69 | 0.8 | 788.89 | 788.89 | 3.8 | -10.38 | -0.78 | 5.58 | 6.49 | 15.53 | -1.22 | 0.81 | -82.09 | 2.58 | -14.29 | -18.35 | 0.00 | -2.44 | -1.36 |
| 21Q2 (7) | 1.51 | -4.43 | 12.69 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.89 | 24.34 | 17.39 | 0.25 | 1150.0 | 412.5 | 1.64 | 45.13 | 137.68 | 23.56 | 39.29 | 0 | 1.5 | -2.6 | 2.74 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | -66.67 | -90.0 | 3.65 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 4.24 | 6.53 | 17.45 | 5.24 | 5.01 | 13.67 | -1.23 | -36.67 | -186.05 | 3.01 | -2.27 | -5.35 | 0.00 | 0.51 | 1.25 |
| 21Q1 (6) | 1.58 | 36.21 | 92.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | -16.02 | 1.33 | 0.02 | -96.0 | 0.0 | 1.13 | -26.62 | 37.8 | 16.92 | -26.84 | 0 | 1.54 | -6.67 | 2.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -40.0 | -75.0 | 3.65 | 0.0 | 0.0 | 0.91 | 0.0 | 8.33 | 0.09 | 0.0 | 0 | 3.98 | -7.87 | 3.38 | 4.99 | -6.38 | 6.4 | -0.9 | 4.26 | -462.5 | 3.08 | -8.88 | -16.53 | 0.00 | 2.19 | 5.33 |
| 20Q4 (5) | 1.16 | 16.0 | 26.09 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 1.81 | 4.02 | 1.12 | 0.5 | 127.27 | 233.33 | 1.54 | 41.28 | 77.01 | 23.12 | 40.86 | 0 | 1.65 | 10.0 | 6.45 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.05 | -37.5 | -64.29 | 3.65 | 0.0 | 0.0 | 0.91 | 0.0 | 8.33 | 0.09 | 0.0 | 0 | 4.32 | 12.79 | 3.1 | 5.33 | 10.35 | 5.96 | -0.94 | -40.3 | -224.14 | 3.38 | 6.96 | -13.33 | 0.00 | -1.57 | 4.57 |
| 20Q3 (4) | 1.0 | -25.37 | 0.0 | 0 | 0 | 0.0 | 0.16 | 33.33 | 0.0 | 0 | 0 | 0.0 | 1.74 | 8.07 | 0.0 | 0.22 | 375.0 | 0.0 | 1.09 | 57.97 | 0.0 | 16.42 | 0 | 0.0 | 1.5 | 2.74 | 0.0 | 0 | 0 | 0.0 | 0.1 | -33.33 | 0.0 | 0.08 | -20.0 | 0.0 | 3.65 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 3.83 | 6.09 | 0.0 | 4.83 | 4.77 | 0.0 | -0.67 | -55.81 | 0.0 | 3.16 | -0.63 | 0.0 | 0.00 | 0.15 | 0.0 |
