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) | 11.66 | 20.83 | 7.88 | 97.0 | 0.08 | -50.0 | 0 | 0 | 15.36 | -43.76 | 0.81 | -85.89 | 1.53 | -26.79 | 9.96 | 30.16 | 5.63 | -22.88 | 1.8 | 0.0 | 0.35 | 337.5 | 0.01 | 0 | 6.06 | 0.0 | 3.47 | 19.66 | 0.38 | -41.54 | 3.08 | -48.49 | 6.93 | -27.28 | -0.35 | 0 | 2.73 | -51.25 | 0.00 | 0 |
| 2022 (9) | 9.65 | 158.02 | 4.0 | -35.48 | 0.16 | 0.0 | 0 | 0 | 27.31 | 12.48 | 5.74 | 130.52 | 2.09 | -35.69 | 7.65 | -42.83 | 7.3 | -25.13 | 1.8 | 0.0 | 0.08 | -74.19 | 0 | 0 | 6.06 | 0.0 | 2.9 | 9.43 | 0.65 | 132.14 | 5.98 | 100.0 | 9.53 | 60.71 | -0.38 | 0 | 5.6 | 139.32 | 0.00 | 0 |
| 2021 (8) | 3.74 | -41.74 | 6.2 | 48.33 | 0.16 | 14.29 | 0 | 0 | 24.28 | 14.15 | 2.49 | 112.82 | 3.25 | 16.91 | 13.39 | 2.41 | 9.75 | 54.27 | 1.8 | 566.67 | 0.31 | 0 | 0 | 0 | 6.06 | 0.0 | 2.65 | 4.74 | 0.28 | 33.33 | 2.99 | 61.62 | 5.93 | 29.19 | -0.65 | 0 | 2.34 | 49.04 | 0.00 | 0 |
| 2020 (7) | 6.42 | -18.32 | 4.18 | -12.92 | 0.14 | -6.67 | 0 | 0 | 21.27 | -12.07 | 1.17 | -18.75 | 2.78 | 0.72 | 13.07 | 14.55 | 6.32 | 2.6 | 0.27 | 0.0 | 0 | 0 | 0 | 0 | 6.06 | 0.0 | 2.53 | 5.86 | 0.21 | -16.0 | 1.85 | -16.67 | 4.59 | -5.56 | -0.28 | 0 | 1.57 | -26.29 | 0.00 | 0 |
| 2019 (6) | 7.86 | -4.03 | 4.8 | 3.9 | 0.15 | 0.0 | 0 | 0 | 24.19 | -7.67 | 1.44 | -52.79 | 2.76 | 12.2 | 11.41 | 21.52 | 6.16 | -7.92 | 0.27 | 0.0 | 0.15 | -51.61 | 0 | 0 | 6.06 | 0.0 | 2.39 | 14.9 | 0.25 | -13.79 | 2.22 | -38.33 | 4.86 | -18.59 | -0.09 | 0 | 2.13 | -36.42 | 0.00 | 0 |
| 2018 (5) | 8.19 | 49.73 | 4.62 | 35.09 | 0.15 | 0 | 0 | 0 | 26.2 | 7.07 | 3.05 | 50.25 | 2.46 | -15.75 | 9.39 | -21.32 | 6.69 | -0.15 | 0.27 | 0.0 | 0.31 | 0 | 0 | 0 | 6.06 | 0.0 | 2.08 | 10.64 | 0.29 | 16.0 | 3.6 | 35.34 | 5.97 | 24.63 | -0.25 | 0 | 3.35 | 41.35 | 0.00 | 0 |
| 2017 (4) | 5.47 | 29.01 | 3.42 | 86.89 | 0 | 0 | 0 | 0 | 24.47 | 10.47 | 2.03 | 12.78 | 2.92 | 15.87 | 11.93 | 4.89 | 6.7 | 16.52 | 0.27 | 0.0 | 0 | 0 | 0 | 0 | 6.06 | 0.0 | 1.88 | 10.59 | 0.25 | 8.7 | 2.66 | 13.19 | 4.79 | 11.66 | -0.29 | 0 | 2.37 | 12.86 | 0.00 | 0 |
| 2016 (3) | 4.24 | 23.26 | 1.83 | 40.77 | 0.26 | -52.73 | 0 | 0 | 22.15 | 7.16 | 1.8 | 22.45 | 2.52 | -1.56 | 11.38 | -8.14 | 5.75 | -4.64 | 0.27 | 0.0 | 0.04 | -86.67 | 0 | 0 | 6.06 | 0.0 | 1.7 | 9.68 | 0.23 | 9.52 | 2.35 | 19.29 | 4.29 | 15.01 | -0.25 | 0 | 2.1 | 20.69 | 0.00 | 0 |
| 2015 (2) | 3.44 | 2.99 | 1.3 | 71.05 | 0.55 | 7.84 | 0 | 0 | 20.67 | -24.15 | 1.47 | -34.96 | 2.56 | -9.22 | 12.39 | 19.68 | 6.03 | 5.05 | 0.27 | 0.0 | 0.3 | -65.12 | 0 | 0 | 6.06 | 0.0 | 1.55 | 16.54 | 0.21 | 0.0 | 1.97 | -22.13 | 3.73 | -8.35 | -0.23 | 0 | 1.74 | -27.8 | 0.00 | 0 |
| 2014 (1) | 3.34 | 53.21 | 0.76 | -70.31 | 0.51 | 10.87 | 0 | 0 | 27.25 | 3.65 | 2.26 | 130.61 | 2.82 | -27.32 | 10.35 | -29.88 | 5.74 | 2.5 | 0.27 | 0.0 | 0.86 | 145.71 | 0 | 0 | 6.06 | 0.0 | 1.33 | 8.13 | 0.21 | -43.24 | 2.53 | 169.15 | 4.07 | 60.87 | -0.12 | 0 | 2.41 | 230.14 | 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) | 11.03 | 3.08 | -0.63 | 9.01 | 27.26 | 11.51 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.16 | 12.43 | 1.71 | -0.07 | -119.44 | -112.5 | 2.09 | 7.73 | 10.58 | 14.09 | 7.22 | 32.06 | 6.46 | 6.08 | -0.31 | 2.07 | 10.11 | 15.0 | 0.35 | 0.0 | 0 | 0.01 | 0.0 | 0.0 | 6.06 | 0.0 | 0.0 | 3.55 | 0.0 | 2.31 | 0.35 | 0.0 | -7.89 | 1.96 | -3.45 | -45.25 | 5.86 | -1.35 | -21.24 | 0.19 | 143.18 | 152.78 | 2.15 | 35.22 | -33.23 | 0.00 | 0 | 0 |
| 24Q2 (19) | 10.7 | -6.3 | 0.94 | 7.08 | -6.35 | 72.68 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.7 | 7.87 | -7.04 | 0.36 | -21.74 | -34.55 | 1.94 | 6.01 | 35.66 | 13.14 | 8.02 | 98.35 | 6.09 | -1.46 | -9.1 | 1.88 | 4.44 | 4.44 | 0.35 | 0.0 | 0 | 0.01 | 0.0 | 0.0 | 6.06 | 0.0 | 0.0 | 3.55 | 2.31 | 2.31 | 0.35 | -7.89 | -7.89 | 2.03 | -42.66 | -33.0 | 5.94 | -19.62 | -13.66 | -0.44 | -10.0 | -22.22 | 1.59 | -49.36 | -40.45 | 0.00 | 0 | 0 |
| 24Q1 (18) | 11.42 | -2.06 | 4.77 | 7.56 | -4.06 | 100.0 | 0.04 | -50.0 | -73.33 | 0 | 0 | 0 | 3.43 | -3.11 | -8.29 | 0.46 | 193.88 | 130.0 | 1.83 | 19.61 | 50.0 | 12.17 | 22.07 | 144.95 | 6.18 | 9.77 | -15.92 | 1.8 | 0.0 | 0.0 | 0.35 | 0.0 | 775.0 | 0.01 | 0.0 | 0 | 6.06 | 0.0 | 0.0 | 3.47 | 0.0 | 19.66 | 0.38 | 0.0 | -41.54 | 3.54 | 14.94 | -42.63 | 7.39 | 6.64 | -23.97 | -0.4 | -14.29 | -25.0 | 3.14 | 15.02 | -46.32 | 0.00 | 0 | 0 |
| 23Q4 (17) | 11.66 | 5.05 | 20.83 | 7.88 | -2.48 | 97.0 | 0.08 | -33.33 | -50.0 | 0 | 0 | 0 | 3.54 | -13.45 | -40.0 | -0.49 | -187.5 | -253.12 | 1.53 | -19.05 | -26.79 | 9.97 | -6.6 | 30.24 | 5.63 | -13.12 | -22.88 | 1.8 | 0.0 | 0.0 | 0.35 | 0 | 337.5 | 0.01 | 0.0 | 0 | 6.06 | 0.0 | 0.0 | 3.47 | 0.0 | 19.66 | 0.38 | 0.0 | -41.54 | 3.08 | -13.97 | -48.49 | 6.93 | -6.85 | -27.28 | -0.35 | 2.78 | 7.89 | 2.73 | -15.22 | -51.25 | 0.00 | 0 | 0 |
| 23Q3 (16) | 11.1 | 4.72 | 37.38 | 8.08 | 97.07 | 40.28 | 0.12 | -25.0 | -25.0 | 0 | 0 | 0 | 4.09 | 2.76 | -48.62 | 0.56 | 1.82 | -77.14 | 1.89 | 32.17 | -34.38 | 10.67 | 61.05 | 4.57 | 6.48 | -3.28 | -23.58 | 1.8 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0 | 6.06 | 0.0 | 0.0 | 3.47 | 0.0 | 19.66 | 0.38 | 0.0 | -41.54 | 3.58 | 18.15 | -36.86 | 7.44 | 8.14 | -19.31 | -0.36 | 0.0 | 33.33 | 3.22 | 20.6 | -37.23 | 0.00 | 0 | 0 |
| 23Q2 (15) | 10.6 | -2.75 | 62.58 | 4.1 | 8.47 | -0.97 | 0.16 | 6.67 | 6.67 | 0 | 0 | 0 | 3.98 | 6.42 | -42.82 | 0.55 | 175.0 | -64.52 | 1.43 | 17.21 | -49.11 | 6.63 | 33.4 | -36.97 | 6.7 | -8.84 | -34.63 | 1.8 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.01 | 0 | 0 | 6.06 | 0.0 | 0.0 | 3.47 | 19.66 | 19.66 | 0.38 | -41.54 | -41.54 | 3.03 | -50.89 | -5.9 | 6.88 | -29.22 | 1.62 | -0.36 | -12.5 | 41.94 | 2.67 | -54.36 | 2.69 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.9 | 12.95 | 94.3 | 3.78 | -5.5 | -31.52 | 0.15 | -6.25 | -11.76 | 0 | 0 | 0 | 3.74 | -36.61 | -42.37 | 0.2 | -37.5 | -85.82 | 1.22 | -41.63 | -61.99 | 4.97 | -35.09 | -60.35 | 7.35 | 0.68 | -22.79 | 1.8 | 0.0 | 0.0 | 0.04 | -50.0 | -85.19 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 2.9 | 0.0 | 9.43 | 0.65 | 0.0 | 132.14 | 6.17 | 3.18 | 40.23 | 9.72 | 1.99 | 32.43 | -0.32 | 15.79 | 40.74 | 5.85 | 4.46 | 51.55 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.65 | 19.43 | 158.02 | 4.0 | -30.56 | -35.48 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 5.9 | -25.88 | -13.36 | 0.32 | -86.94 | -60.0 | 2.09 | -27.43 | -35.69 | 7.65 | -25.01 | -42.83 | 7.3 | -13.92 | -25.13 | 1.8 | 0.0 | 0.0 | 0.08 | -33.33 | -74.19 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 2.9 | 0.0 | 9.43 | 0.65 | 0.0 | 132.14 | 5.98 | 5.47 | 100.0 | 9.53 | 3.36 | 60.71 | -0.38 | 29.63 | 41.54 | 5.6 | 9.16 | 139.32 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.08 | 23.93 | 24.31 | 5.76 | 39.13 | -23.51 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0 | 7.96 | 14.37 | 23.03 | 2.45 | 58.06 | 157.89 | 2.88 | 2.49 | -13.51 | 10.21 | -2.92 | -28.99 | 8.48 | -17.27 | -0.82 | 1.8 | 0.0 | 0.0 | 0.12 | -83.56 | -65.71 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 2.9 | 0.0 | 9.43 | 0.65 | 0.0 | 132.14 | 5.67 | 76.09 | 157.73 | 9.22 | 36.19 | 79.73 | -0.54 | 12.9 | 18.18 | 5.13 | 97.31 | 233.12 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.52 | 16.22 | 3.49 | 4.14 | -25.0 | -31.0 | 0.15 | -11.76 | -6.25 | 0 | 0 | 0 | 6.96 | 7.24 | 18.97 | 1.55 | 9.93 | 229.79 | 2.81 | -12.46 | -8.17 | 10.51 | -16.1 | -23.73 | 10.25 | 7.67 | 38.14 | 1.8 | 0.0 | 0.0 | 0.73 | 170.37 | 87.18 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 2.9 | 9.43 | 14.62 | 0.65 | 132.14 | 209.52 | 3.22 | -26.82 | 23.85 | 6.77 | -7.77 | 26.78 | -0.62 | -14.81 | -12.73 | 2.6 | -32.64 | 26.83 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.61 | 50.0 | -14.87 | 5.52 | -10.97 | -4.33 | 0.17 | 6.25 | 54.55 | 0 | 0 | 0 | 6.49 | -4.7 | 26.02 | 1.41 | 76.25 | 403.57 | 3.21 | -1.23 | 18.01 | 12.53 | -6.4 | -4.05 | 9.52 | -2.36 | 31.31 | 1.8 | 0.0 | 0.0 | 0.27 | -12.9 | 0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 2.65 | 0.0 | 4.74 | 0.28 | 0.0 | 33.33 | 4.4 | 47.16 | 106.57 | 7.34 | 23.78 | 50.72 | -0.54 | 16.92 | -31.71 | 3.86 | 64.96 | 124.42 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.74 | -42.46 | -41.74 | 6.2 | -17.66 | 48.33 | 0.16 | 0.0 | 14.29 | 0 | 0 | 0 | 6.81 | 5.26 | 19.47 | 0.8 | -15.79 | 128.57 | 3.25 | -2.4 | 16.91 | 13.39 | -6.86 | 2.46 | 9.75 | 14.04 | 54.27 | 1.8 | 0.0 | 566.67 | 0.31 | -11.43 | 0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 2.65 | 0.0 | 4.74 | 0.28 | 0.0 | 33.33 | 2.99 | 35.91 | 61.62 | 5.93 | 15.59 | 29.19 | -0.65 | 1.52 | -132.14 | 2.34 | 51.95 | 49.04 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.5 | 3.17 | -13.45 | 7.53 | 25.5 | 62.63 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 6.47 | 10.6 | 17.64 | 0.95 | 102.13 | 578.57 | 3.33 | 8.82 | 37.04 | 14.37 | 4.27 | 26.15 | 8.55 | 15.23 | 42.03 | 1.8 | 0.0 | 566.67 | 0.35 | -10.26 | 775.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 2.65 | 4.74 | 4.74 | 0.28 | 33.33 | 33.33 | 2.2 | -15.38 | 47.65 | 5.13 | -3.93 | 21.28 | -0.66 | -20.0 | -69.23 | 1.54 | -24.88 | 40.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.3 | -4.4 | -19.33 | 6.0 | 3.99 | 55.84 | 0.16 | 45.45 | 6.67 | 0 | 0 | 0 | 5.85 | 13.59 | 30.58 | 0.47 | 67.86 | 56.67 | 3.06 | 12.5 | 56.12 | 13.78 | 5.56 | 0 | 7.42 | 2.34 | 18.91 | 1.8 | 0.0 | 566.67 | 0.39 | 0 | 457.14 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 2.6 | 22.07 | 92.59 | 5.34 | 9.65 | 30.56 | -0.55 | -34.15 | -139.13 | 2.05 | 19.19 | 83.04 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.59 | 2.65 | -13.74 | 5.77 | 38.04 | 28.51 | 0.11 | -21.43 | -26.67 | 0 | 0 | 0 | 5.15 | -9.65 | -8.04 | 0.28 | -20.0 | -26.32 | 2.72 | -2.16 | -5.88 | 13.06 | -0.04 | 0 | 7.25 | 14.72 | 23.51 | 1.8 | 566.67 | 566.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 2.53 | 0.0 | 5.86 | 0.21 | 0.0 | -16.0 | 2.13 | 15.14 | -18.39 | 4.87 | 6.1 | -7.06 | -0.41 | -46.43 | 0.0 | 1.72 | 9.55 | -21.82 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.42 | -14.51 | -18.32 | 4.18 | -9.72 | -12.92 | 0.14 | -6.67 | -6.67 | 0 | 0 | 0 | 5.7 | 3.64 | -0.87 | 0.35 | 150.0 | 169.23 | 2.78 | 14.4 | 0.72 | 13.06 | 14.67 | 0 | 6.32 | 4.98 | 2.6 | 0.27 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 2.53 | 0.0 | 5.86 | 0.21 | 0.0 | -16.0 | 1.85 | 24.16 | -16.67 | 4.59 | 8.51 | -5.56 | -0.28 | 28.21 | -211.11 | 1.57 | 42.73 | -26.29 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.51 | -3.84 | 0.0 | 4.63 | 20.26 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.5 | 22.77 | 0.0 | 0.14 | -53.33 | 0.0 | 2.43 | 23.98 | 0.0 | 11.39 | 0 | 0.0 | 6.02 | -3.53 | 0.0 | 0.27 | 0.0 | 0.0 | 0.04 | -42.86 | 0.0 | 0 | 0 | 0.0 | 6.06 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 1.49 | 10.37 | 0.0 | 4.23 | 3.42 | 0.0 | -0.39 | -69.57 | 0.0 | 1.1 | -1.79 | 0.0 | 0.00 | 0 | 0.0 |
