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) | 2.55 | -11.15 | 0 | 0 | 0.2 | 5.26 | 0 | 0 | 12.19 | -10.83 | 1.52 | -27.62 | 2.28 | -16.79 | 18.70 | -6.69 | 1.48 | -19.13 | 0.48 | 0.0 | 3.85 | 0.26 | 1.54 | -1.91 | 4.21 | 0.48 | 1.29 | 19.44 | 0 | 0 | 1.68 | -21.13 | 2.96 | -7.79 | 0.01 | 0.0 | 1.69 | -21.03 | 0.00 | 0 |
| 2022 (9) | 2.87 | 26.43 | 0 | 0 | 0.19 | -29.63 | 0 | 0 | 13.67 | 13.16 | 2.1 | 87.5 | 2.74 | 3.79 | 20.04 | -8.28 | 1.83 | -30.68 | 0.48 | -64.18 | 3.84 | -21.63 | 1.57 | -4.85 | 4.19 | 0.24 | 1.08 | 12.5 | 0 | 0 | 2.13 | 86.84 | 3.21 | 52.13 | 0.01 | 0 | 2.14 | 87.72 | 0.00 | 0 |
| 2021 (8) | 2.27 | -21.99 | 1.0 | 0 | 0.27 | 92.86 | 0 | 0 | 12.08 | 25.44 | 1.12 | 62.32 | 2.64 | 80.82 | 21.85 | 44.15 | 2.64 | 28.16 | 1.34 | -9.46 | 4.9 | 242.66 | 1.65 | 2.48 | 4.18 | 0.0 | 0.96 | 7.87 | 0 | 0 | 1.14 | 58.33 | 2.11 | 31.06 | 0 | 0 | 1.14 | 58.33 | 0.00 | 0 |
| 2020 (7) | 2.91 | 30.49 | 0 | 0 | 0.14 | 0.0 | 0 | 0 | 9.63 | -26.93 | 0.69 | -59.88 | 1.46 | -29.47 | 15.16 | -3.47 | 2.06 | -23.42 | 1.48 | -1.33 | 1.43 | -9.49 | 1.61 | -4.17 | 4.18 | 0.24 | 0.89 | 23.61 | 0 | 0 | 0.72 | -58.62 | 1.61 | -34.55 | 0 | 0 | 0.72 | -58.86 | 0.00 | 0 |
| 2019 (6) | 2.23 | -8.23 | 0 | 0 | 0.14 | -85.71 | 0 | 0 | 13.18 | 27.71 | 1.72 | 70.3 | 2.07 | 2.48 | 15.71 | -19.76 | 2.69 | 16.45 | 1.5 | -1.32 | 1.58 | -7.6 | 1.68 | -4.0 | 4.17 | 0.72 | 0.72 | 16.13 | 0 | 0 | 1.74 | 72.28 | 2.46 | 50.92 | 0.01 | 0.0 | 1.75 | 71.57 | 0.00 | 0 |
| 2018 (5) | 2.43 | 35.0 | 0 | 0 | 0.98 | -68.59 | 0 | 0 | 10.32 | 1.78 | 1.01 | 12.22 | 2.02 | 44.29 | 19.57 | 41.77 | 2.31 | 37.5 | 1.52 | -0.65 | 1.71 | -7.57 | 1.75 | -4.89 | 4.14 | 19.31 | 0.62 | 16.98 | 0 | 0 | 1.01 | 8.6 | 1.63 | 11.64 | 0.01 | 0.0 | 1.02 | 8.51 | 0.00 | 0 |
| 2017 (4) | 1.8 | -37.72 | 0 | 0 | 3.12 | 3800.0 | 0 | 0 | 10.14 | 14.71 | 0.9 | 36.36 | 1.4 | 0.72 | 13.81 | -12.19 | 1.68 | 3.07 | 1.53 | -1.29 | 1.85 | -55.42 | 1.84 | -3.66 | 3.47 | 1.76 | 0.53 | 12.77 | 0 | 0 | 0.93 | 30.99 | 1.46 | 24.79 | 0.01 | 0.0 | 0.94 | 30.56 | 0.00 | 0 |
| 2016 (3) | 2.89 | -50.77 | 0 | 0 | 0.08 | 0 | 0 | 0 | 8.84 | 10.09 | 0.66 | -31.25 | 1.39 | 59.77 | 15.72 | 45.13 | 1.63 | 3.16 | 1.55 | 0 | 4.15 | 0 | 1.91 | 2628.57 | 3.41 | 0.0 | 0.47 | 27.03 | 0 | 0 | 0.71 | -29.7 | 1.17 | -15.22 | 0.01 | 0.0 | 0.72 | -29.41 | 0.00 | 0 |
| 2015 (2) | 5.87 | 229.78 | 0 | 0 | 0 | 0 | 0 | 0 | 8.03 | -4.18 | 0.96 | -15.79 | 0.87 | -10.31 | 10.83 | -6.4 | 1.58 | 3.95 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | 3.41 | 0.0 | 0.37 | 42.31 | 0 | 0 | 1.01 | -15.13 | 1.38 | -4.83 | 0.01 | 0.0 | 1.02 | -15.0 | 0.00 | 0 |
| 2014 (1) | 1.78 | 4.09 | 0 | 0 | 0 | 0 | 0 | 0 | 8.38 | 54.04 | 1.14 | 159.09 | 0.97 | 46.97 | 11.58 | -4.59 | 1.52 | 53.54 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | 3.41 | 0.0 | 0.26 | 23.81 | 0 | 0 | 1.19 | 128.85 | 1.45 | 98.63 | 0.01 | 0 | 1.2 | 130.77 | 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) | 2.58 | -13.71 | 29.0 | 0.4 | -50.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 3.96 | 9.39 | 28.57 | 0.55 | -6.78 | 17.02 | 2.6 | 7.88 | -4.41 | 18.84 | 1.0 | -15.43 | 1.79 | 1.7 | 9.82 | 0.48 | 0.0 | 0.0 | 3.7 | -1.33 | -5.37 | 1.69 | 10.46 | 10.46 | 4.23 | 0.24 | 0.48 | 1.44 | 0.0 | 11.63 | 0 | 0 | 0 | 1.95 | 39.29 | 54.76 | 3.39 | 19.37 | 32.94 | 0.02 | 0.0 | 0.0 | 1.97 | 38.73 | 53.91 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.99 | 5.28 | 0.34 | 0.8 | 0 | 0.0 | 0.2 | 0.0 | 17.65 | 0 | 0 | 0 | 3.62 | 22.71 | 27.02 | 0.59 | 37.21 | 78.79 | 2.41 | 21.11 | 12.62 | 18.65 | 13.89 | 3.9 | 1.76 | -0.56 | 12.1 | 0.48 | 0.0 | 0.0 | 3.75 | -1.32 | 9.01 | 1.53 | -0.65 | 0.0 | 4.22 | 0.24 | 0.48 | 1.44 | 11.63 | 11.63 | 0 | 0 | 0 | 1.4 | 44.33 | 75.0 | 2.84 | 26.22 | 36.54 | 0.02 | 0.0 | 100.0 | 1.42 | 43.43 | 75.31 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.84 | 11.37 | -8.68 | 0 | 0 | -100.0 | 0.2 | 0.0 | 17.65 | 0 | 0 | 0 | 2.95 | -9.79 | -1.34 | 0.43 | 4.88 | 38.71 | 1.99 | -12.72 | -25.47 | 16.38 | -12.43 | -20.81 | 1.77 | 19.59 | 3.51 | 0.48 | 0.0 | 0.0 | 3.8 | -1.3 | 9.2 | 1.54 | 0.0 | -0.65 | 4.21 | 0.0 | 0.24 | 1.29 | 0.0 | 19.44 | 0 | 0 | 0 | 0.97 | -42.26 | 42.65 | 2.25 | -23.99 | 28.57 | 0.02 | 100.0 | 100.0 | 0.99 | -41.42 | 43.48 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.55 | 27.5 | -11.15 | 0 | -100.0 | 0 | 0.2 | 0.0 | 5.26 | 0 | 0 | 0 | 3.27 | 6.17 | -0.61 | 0.41 | -12.77 | -10.87 | 2.28 | -16.18 | -16.79 | 18.70 | -16.04 | -6.62 | 1.48 | -9.2 | -19.13 | 0.48 | 0.0 | 0.0 | 3.85 | -1.53 | 0.26 | 1.54 | 0.65 | -1.91 | 4.21 | 0.0 | 0.48 | 1.29 | 0.0 | 19.44 | 0 | 0 | 0 | 1.68 | 33.33 | -21.13 | 2.96 | 16.08 | -7.79 | 0.01 | -50.0 | 0.0 | 1.69 | 32.03 | -21.03 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.0 | -32.89 | -30.31 | 0.4 | -50.0 | 0 | 0.2 | 17.65 | -4.76 | 0 | 0 | 0 | 3.08 | 8.07 | 10.39 | 0.47 | 42.42 | -21.67 | 2.72 | 27.1 | 6.67 | 22.28 | 24.08 | 22.39 | 1.63 | 3.82 | -10.44 | 0.48 | 0.0 | 0.0 | 3.91 | 13.66 | -6.01 | 1.53 | 0.0 | -3.16 | 4.21 | 0.24 | 0.48 | 1.29 | 0.0 | 19.44 | 0 | 0 | 0 | 1.26 | 57.5 | -24.55 | 2.55 | 22.6 | -7.27 | 0.02 | 100.0 | 0.0 | 1.28 | 58.02 | -24.26 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.98 | -4.18 | 5.3 | 0.8 | 166.67 | -33.33 | 0.17 | 0.0 | -37.04 | 0 | 0 | 0 | 2.85 | -4.68 | -25.78 | 0.33 | 6.45 | -46.77 | 2.14 | -19.85 | -22.46 | 17.95 | -13.19 | -5.62 | 1.57 | -8.19 | -21.5 | 0.48 | 0.0 | -73.63 | 3.44 | -1.15 | -27.88 | 1.53 | -1.29 | -4.38 | 4.2 | 0.0 | 0.24 | 1.29 | 19.44 | 19.44 | 0 | 0 | 0 | 0.8 | 17.65 | -25.93 | 2.08 | 18.86 | -3.26 | 0.01 | 0.0 | 0.0 | 0.81 | 17.39 | -25.69 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.11 | 8.36 | 29.58 | 0.3 | 0 | -57.14 | 0.17 | -10.53 | -37.04 | 0 | 0 | 0 | 2.99 | -9.12 | -20.48 | 0.31 | -32.61 | -27.91 | 2.67 | -2.55 | -8.87 | 20.68 | 3.26 | -4.36 | 1.71 | -6.56 | -30.2 | 0.48 | 0.0 | -64.18 | 3.48 | -9.38 | -27.95 | 1.55 | -1.27 | -4.91 | 4.2 | 0.24 | 0.24 | 1.08 | 0.0 | 12.5 | 0 | 0 | 0 | 0.68 | -68.08 | 19.3 | 1.75 | -45.48 | 13.64 | 0.01 | 0.0 | 0.0 | 0.69 | -67.76 | 18.97 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.87 | 0.0 | 26.43 | 0 | 0 | -100.0 | 0.19 | -9.52 | -29.63 | 0 | 0 | 0 | 3.29 | 17.92 | -9.12 | 0.46 | -23.33 | -13.21 | 2.74 | 7.45 | 3.79 | 20.03 | 10.04 | -8.35 | 1.83 | 0.55 | -30.68 | 0.48 | 0.0 | -64.18 | 3.84 | -7.69 | -21.63 | 1.57 | -0.63 | -4.85 | 4.19 | 0.0 | 0.24 | 1.08 | 0.0 | 12.5 | 0 | 0 | 0 | 2.13 | 27.54 | 86.84 | 3.21 | 16.73 | 52.13 | 0.01 | -50.0 | 0 | 2.14 | 26.63 | 87.72 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.87 | 1.41 | 39.32 | 0 | -100.0 | -100.0 | 0.21 | -22.22 | -36.36 | 0 | 0 | 0 | 2.79 | -27.34 | -15.2 | 0.6 | -3.23 | 106.9 | 2.55 | -7.61 | 4.51 | 18.20 | -4.31 | -19.74 | 1.82 | -9.0 | -32.59 | 0.48 | -73.63 | -73.03 | 4.16 | -12.79 | -23.53 | 1.58 | -1.25 | -5.39 | 4.19 | 0.0 | 0.24 | 1.08 | 0.0 | 12.5 | 0 | 0 | 0 | 1.67 | 54.63 | 169.35 | 2.75 | 27.91 | 74.05 | 0.02 | 100.0 | 0 | 1.69 | 55.05 | 172.58 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.83 | 17.92 | 28.64 | 1.2 | 71.43 | -36.84 | 0.27 | 0.0 | -22.86 | 0 | 0 | 0 | 3.84 | 2.13 | 33.33 | 0.62 | 44.19 | 210.0 | 2.76 | -5.8 | 45.26 | 19.02 | -12.03 | -4.89 | 2.0 | -18.37 | -14.16 | 1.82 | 35.82 | 23.81 | 4.77 | -1.24 | -17.47 | 1.6 | -1.84 | -5.33 | 4.19 | 0.0 | 0.24 | 1.08 | 12.5 | 12.5 | 0 | 0 | 0 | 1.08 | 89.47 | 237.5 | 2.15 | 39.61 | 66.67 | 0.01 | 0.0 | 0 | 1.09 | 87.93 | 240.62 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.4 | 5.73 | 1.69 | 0.7 | -30.0 | 0 | 0.27 | 0.0 | 92.86 | 0 | 0 | 0 | 3.76 | 3.87 | 64.19 | 0.43 | -18.87 | 330.0 | 2.93 | 10.98 | 95.33 | 21.62 | -1.06 | 32.48 | 2.45 | -7.2 | 12.9 | 1.34 | 0.0 | -9.46 | 4.83 | -1.43 | 245.0 | 1.63 | -1.21 | 1.88 | 4.19 | 0.24 | 0.24 | 0.96 | 0.0 | 7.87 | 0 | 0 | 0 | 0.57 | -50.0 | -30.49 | 1.54 | -27.01 | -9.94 | 0.01 | 0 | 0 | 0.58 | -49.12 | -29.27 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.27 | 10.19 | -21.99 | 1.0 | -41.18 | 0 | 0.27 | -18.18 | 92.86 | 0 | 0 | 0 | 3.62 | 10.03 | 57.39 | 0.53 | 82.76 | 381.82 | 2.64 | 8.2 | 80.82 | 21.85 | -3.63 | 44.15 | 2.64 | -2.22 | 28.16 | 1.34 | -24.72 | -9.46 | 4.9 | -9.93 | 242.66 | 1.65 | -1.2 | 2.48 | 4.18 | 0.0 | 0.0 | 0.96 | 0.0 | 7.87 | 0 | 0 | 0 | 1.14 | 83.87 | 58.33 | 2.11 | 33.54 | 31.06 | 0 | 0 | 0 | 1.14 | 83.87 | 58.33 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.06 | -6.36 | -1.44 | 1.7 | -10.53 | 0 | 0.33 | -5.71 | 135.71 | 0 | 0 | 0 | 3.29 | 14.24 | 62.07 | 0.29 | 45.0 | 222.22 | 2.44 | 28.42 | 57.42 | 22.68 | 13.38 | 60.49 | 2.7 | 15.88 | 11.57 | 1.78 | 21.09 | 19.46 | 5.44 | -5.88 | 270.07 | 1.67 | -1.18 | 2.45 | 4.18 | 0.0 | 0.0 | 0.96 | 0.0 | 7.87 | 0 | 0 | 0 | 0.62 | 93.75 | 3.33 | 1.58 | 22.48 | 5.33 | 0 | 0 | 0 | 0.62 | 93.75 | 3.33 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.2 | -6.78 | 5.26 | 1.9 | 0 | 0 | 0.35 | 150.0 | 150.0 | 0 | 0 | 0 | 2.88 | 25.76 | 12.06 | 0.2 | 100.0 | -16.67 | 1.9 | 26.67 | 11.76 | 20.00 | 22.53 | 0 | 2.33 | 7.37 | -16.79 | 1.47 | -0.68 | -1.34 | 5.78 | 312.86 | 285.33 | 1.69 | 5.62 | 2.42 | 4.18 | 0.0 | 0.0 | 0.96 | 7.87 | 7.87 | 0 | 0 | 0 | 0.32 | -60.98 | -37.25 | 1.29 | -24.56 | -8.51 | 0 | 0 | -100.0 | 0.32 | -60.98 | -38.46 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.36 | -18.9 | 12.38 | 0 | 0 | 0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 2.29 | -0.43 | -16.12 | 0.1 | -9.09 | -61.54 | 1.5 | 2.74 | -23.47 | 16.32 | 7.66 | 0 | 2.17 | 5.34 | -25.43 | 1.48 | 0.0 | -1.33 | 1.4 | -2.1 | -9.09 | 1.6 | -0.62 | -3.61 | 4.18 | 0.0 | 0.0 | 0.89 | 0.0 | 23.61 | 0 | 0 | 0 | 0.82 | 13.89 | -58.79 | 1.71 | 6.21 | -36.9 | 0 | 0 | -100.0 | 0.82 | 13.89 | -59.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.91 | 39.23 | 30.49 | 0 | 0 | 0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 2.3 | 13.3 | -36.81 | 0.11 | 22.22 | -77.55 | 1.46 | -5.81 | -29.47 | 15.16 | 7.3 | 0 | 2.06 | -14.88 | -23.42 | 1.48 | -0.67 | -1.33 | 1.43 | -2.72 | -9.49 | 1.61 | -1.23 | -4.17 | 4.18 | 0.0 | 0.24 | 0.89 | 0.0 | 23.61 | 0 | 0 | 0 | 0.72 | 20.0 | -58.62 | 1.61 | 7.33 | -34.55 | 0 | 0 | -100.0 | 0.72 | 20.0 | -58.86 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.03 | -21.01 | 0.0 | 0.09 | -62.5 | 0.0 | 1.55 | -8.82 | 0.0 | 14.13 | 0 | 0.0 | 2.42 | -13.57 | 0.0 | 1.49 | 0.0 | 0.0 | 1.47 | -2.0 | 0.0 | 1.63 | -1.21 | 0.0 | 4.18 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.6 | 17.65 | 0.0 | 1.5 | 6.38 | 0.0 | 0 | -100.0 | 0.0 | 0.6 | 15.38 | 0.0 | 0.00 | 0 | 0.0 |
