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) | 21.86 | 69.33 | 0 | 0 | 1.43 | 0 | 0 | 0 | 106.41 | -16.93 | 5.33 | 44.05 | 14.0 | -21.61 | 13.16 | -5.63 | 9.05 | -17.8 | 0 | 0 | 0 | 0 | 0.15 | -34.78 | 7.17 | 13.63 | 0.09 | 12.5 | 0 | 0 | 10.63 | 72.01 | 10.72 | 45.85 | 0.53 | -28.38 | 11.16 | 61.27 | 0.00 | 0 |
| 2022 (9) | 12.91 | 144.05 | 0.05 | -99.52 | 0 | 0 | 0 | 0 | 128.1 | 36.1 | 3.7 | 0.82 | 17.86 | -9.71 | 13.94 | -33.66 | 11.01 | -13.51 | 0 | 0 | 3.29 | 47.53 | 0.23 | -41.03 | 6.31 | 2.77 | 0.08 | 33.33 | 1.1 | 0 | 6.18 | 44.73 | 7.35 | 70.14 | 0.74 | 0 | 6.92 | 118.3 | 0.00 | 0 |
| 2021 (8) | 5.29 | -52.3 | 10.42 | 0.77 | 0.93 | 19.23 | 0 | 0 | 94.12 | 5.27 | 3.67 | 0 | 19.78 | 1.8 | 21.02 | -3.29 | 12.73 | 3.24 | 0 | 0 | 2.23 | -17.41 | 0.39 | -85.82 | 6.14 | -0.16 | 0.06 | -90.77 | 0 | 0 | 4.27 | 0 | 4.32 | 1340.0 | -1.1 | 0 | 3.17 | 0 | 0.00 | 0 |
| 2020 (7) | 11.09 | -20.79 | 10.34 | 123.33 | 0.78 | 95.0 | 0 | 0 | 89.41 | -15.09 | -6.76 | 0 | 19.43 | 15.65 | 21.73 | 36.21 | 12.33 | 89.11 | 0 | 0 | 2.7 | 159.62 | 2.75 | 12.24 | 6.15 | 0.0 | 0.65 | 14.04 | 0 | 0 | -0.35 | 0 | 0.3 | -95.93 | -2.19 | 0 | -2.54 | 0 | 0.00 | 0 |
| 2019 (6) | 14.0 | 59.64 | 4.63 | -54.2 | 0.4 | 400.0 | 0 | 0 | 105.3 | 14.28 | 3.08 | 24.19 | 16.8 | -19.58 | 15.95 | -29.63 | 6.52 | 15.81 | 0 | 0 | 1.04 | 1385.71 | 2.45 | -6.13 | 6.15 | -0.16 | 0.57 | 5.56 | 0 | 0 | 6.81 | 49.34 | 7.38 | 44.71 | -2.17 | 0 | 4.64 | 57.82 | 0.00 | 0 |
| 2018 (5) | 8.77 | 19.16 | 10.11 | 14.89 | 0.08 | -89.19 | 0 | 0 | 92.14 | 19.76 | 2.48 | 98.4 | 20.89 | 24.27 | 22.67 | 3.77 | 5.63 | -11.76 | 0 | 0 | 0.07 | -56.25 | 2.61 | 4.82 | 6.16 | -0.65 | 0.54 | 8.0 | 0 | 0 | 4.56 | 92.41 | 5.1 | 77.7 | -1.62 | 0 | 2.94 | 116.18 | 0.00 | 0 |
| 2017 (4) | 7.36 | -21.37 | 8.8 | 36.22 | 0.74 | -65.9 | 0 | 0 | 76.94 | 18.94 | 1.25 | -6.72 | 16.81 | 48.5 | 21.85 | 24.86 | 6.38 | 27.86 | 0 | 0 | 0.16 | -42.86 | 2.49 | 18.01 | 6.2 | 0.81 | 0.5 | 28.21 | 0 | 0 | 2.37 | 20.92 | 2.87 | 21.61 | -1.01 | 0 | 1.36 | 49.45 | 0.00 | 0 |
| 2016 (3) | 9.36 | 8.33 | 6.46 | -22.07 | 2.17 | 66.92 | 0 | 0 | 64.69 | -20.78 | 1.34 | -47.45 | 11.32 | -24.13 | 17.50 | -4.23 | 4.99 | -14.85 | 0 | 0 | 0.28 | -83.13 | 2.11 | 2.93 | 6.15 | 0.82 | 0.39 | 77.27 | 0 | 0 | 1.96 | -26.04 | 2.36 | -17.77 | -1.05 | 0 | 0.91 | -72.59 | 0.00 | 0 |
| 2015 (2) | 8.64 | 35.85 | 8.29 | 1784.09 | 1.3 | 3150.0 | 0 | 0 | 81.66 | 43.64 | 2.55 | -3.77 | 14.92 | 25.06 | 18.27 | -12.93 | 5.86 | 72.86 | 0 | 0 | 1.66 | 773.68 | 2.05 | -13.5 | 6.1 | 0.33 | 0.22 | 175.0 | 0 | 0 | 2.65 | -21.6 | 2.87 | -17.05 | 0.67 | -58.13 | 3.32 | -33.33 | 0.00 | 0 |
| 2014 (1) | 6.36 | -30.42 | 0.44 | 0 | 0.04 | 0 | 0 | 0 | 56.85 | 8.93 | 2.65 | -19.45 | 11.93 | 40.85 | 20.99 | 29.3 | 3.39 | 21.51 | 0 | 0 | 0.19 | 0 | 2.37 | 1592.86 | 6.08 | 0.0 | 0.08 | 100.0 | 0 | 0 | 3.38 | -11.29 | 3.46 | -10.13 | 1.6 | 75.82 | 4.98 | 5.51 | 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) | 23.89 | 29.07 | 24.62 | 0 | 0 | 0 | 0.22 | -8.33 | 0 | 0 | 0 | 0 | 38.04 | 23.87 | 6.26 | 3.41 | 28.2 | 54.3 | 26.01 | 20.42 | 17.64 | 21.41 | 18.2 | 5.07 | 13.5 | 0.15 | 25.82 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.15 | 0.0 | -6.25 | 7.69 | 1.85 | 9.39 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | 13.6 | 33.46 | 42.71 | 13.7 | 33.14 | 42.71 | 1.4 | -20.0 | -14.11 | 15.0 | 25.63 | 34.41 | 0.00 | 0 | 0 |
| 24Q2 (19) | 18.51 | -10.8 | 34.62 | 0 | 0 | 0 | 0.24 | -17.24 | 0 | 0 | 0 | 0 | 30.71 | 11.15 | 21.34 | 2.66 | 43.78 | 101.52 | 21.6 | 16.25 | 38.11 | 18.11 | 10.99 | 32.72 | 13.48 | 18.56 | 37.69 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.15 | 0.0 | -11.76 | 7.55 | 0.4 | 13.36 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | 10.19 | 35.15 | 39.21 | 10.29 | 34.86 | 39.24 | 1.75 | 20.69 | 110.84 | 11.94 | 32.81 | 46.5 | 0.00 | 0 | 0 |
| 24Q1 (18) | 20.75 | -5.08 | 58.28 | 0 | 0 | -100.0 | 0.29 | -79.72 | 0 | 0 | 0 | 0 | 27.63 | 10.04 | 36.92 | 1.85 | 65.18 | 172.06 | 18.58 | 32.71 | 41.62 | 16.32 | 24.03 | 52.4 | 11.37 | 25.64 | 0.8 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.15 | 0.0 | -25.0 | 7.52 | 4.88 | 16.59 | 0.09 | 0.0 | 12.5 | 0 | 0 | -100.0 | 7.54 | -29.07 | 53.88 | 7.63 | -28.82 | 25.7 | 1.45 | 173.58 | 202.08 | 8.99 | -19.44 | 67.1 | 0.00 | 0 | 0 |
| 23Q4 (17) | 21.86 | 14.03 | 69.33 | 0 | 0 | -100.0 | 1.43 | 0 | 0 | 0 | 0 | 0 | 25.11 | -29.86 | -7.75 | 1.12 | -49.32 | 89.83 | 14.0 | -36.68 | -21.61 | 13.16 | -35.42 | -5.62 | 9.05 | -15.66 | -17.8 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.15 | -6.25 | -34.78 | 7.17 | 1.99 | 13.63 | 0.09 | 12.5 | 12.5 | 0 | 0 | -100.0 | 10.63 | 11.54 | 72.01 | 10.72 | 11.67 | 45.85 | 0.53 | -67.48 | -28.38 | 11.16 | 0.0 | 61.27 | 0.00 | 0 | 0 |
| 23Q3 (16) | 19.17 | 39.42 | 81.71 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 35.8 | 41.45 | -14.54 | 2.21 | 67.42 | -11.6 | 22.11 | 41.37 | -15.8 | 20.38 | 49.3 | -4.47 | 10.73 | 9.6 | -21.1 | 0 | 0 | 0 | 1.91 | -36.12 | 22.44 | 0.16 | -5.88 | -36.0 | 7.03 | 5.56 | 12.84 | 0.08 | 0.0 | 33.33 | 0 | 0 | -100.0 | 9.53 | 30.19 | 70.18 | 9.6 | 29.91 | 42.01 | 1.63 | 96.39 | 9.4 | 11.16 | 36.93 | 57.4 | 0.00 | 0 | 0 |
| 23Q2 (15) | 13.75 | 4.88 | 56.96 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 25.31 | 25.42 | -23.83 | 1.32 | 94.12 | 120.0 | 15.64 | 19.21 | -19.3 | 13.65 | 27.45 | -23.25 | 9.79 | -13.21 | -43.99 | 0 | 0 | 0 | 2.99 | -9.67 | 68.93 | 0.17 | -15.0 | -43.33 | 6.66 | 3.26 | 8.47 | 0.08 | 0.0 | 33.33 | 0 | -100.0 | -100.0 | 7.32 | 49.39 | 136.13 | 7.39 | 21.75 | 73.47 | 0.83 | 72.92 | 388.24 | 8.15 | 51.49 | 149.24 | 0.00 | 0 | 0 |
| 23Q1 (14) | 13.11 | 1.55 | 1.31 | 0.16 | 220.0 | -98.06 | 0 | 0 | -100.0 | 0 | 0 | 0 | 20.18 | -25.86 | -21.69 | 0.68 | 15.25 | 6700.0 | 13.12 | -26.54 | -28.73 | 10.71 | -23.19 | -41.36 | 11.28 | 2.45 | -34.0 | 0 | 0 | 0 | 3.31 | 0.61 | 63.86 | 0.2 | -13.04 | -42.86 | 6.45 | 2.22 | 5.05 | 0.08 | 0.0 | 33.33 | 1.1 | 0.0 | 0 | 4.9 | -20.71 | 25.64 | 6.07 | -17.41 | 53.28 | 0.48 | -35.14 | 185.71 | 5.38 | -22.25 | 61.08 | 0.00 | 0 | 0 |
| 22Q4 (13) | 12.91 | 22.37 | 144.05 | 0.05 | -98.72 | -99.52 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 27.22 | -35.02 | 22.45 | 0.59 | -76.4 | -83.57 | 17.86 | -31.99 | -9.71 | 13.94 | -34.64 | -33.66 | 11.01 | -19.04 | -13.51 | 0 | 0 | 0 | 3.29 | 110.9 | 47.53 | 0.23 | -8.0 | -41.03 | 6.31 | 1.28 | 2.77 | 0.08 | 33.33 | 33.33 | 1.1 | 0.0 | 0 | 6.18 | 10.36 | 44.73 | 7.35 | 8.73 | 70.14 | 0.74 | -50.34 | 167.27 | 6.92 | -2.4 | 118.3 | 0.00 | 0 | 0 |
| 22Q3 (12) | 10.55 | 20.43 | 42.38 | 3.92 | -17.3 | -69.57 | 0.88 | 7.32 | -16.19 | 0 | 0 | 0 | 41.89 | 26.06 | 50.9 | 2.5 | 316.67 | 110.08 | 26.26 | 35.5 | 12.51 | 21.33 | 19.95 | -10.25 | 13.6 | -22.2 | 27.46 | 0 | 0 | 0 | 1.56 | -11.86 | -37.85 | 0.25 | -16.67 | -88.04 | 6.23 | 1.47 | 1.47 | 0.06 | 0.0 | 0.0 | 1.1 | 0.0 | 0 | 5.6 | 80.65 | 6122.22 | 6.76 | 58.69 | 4728.57 | 1.49 | 776.47 | 183.71 | 7.09 | 116.82 | 519.53 | 0.00 | 0 | 0 |
| 22Q2 (11) | 8.76 | -32.3 | 31.14 | 4.74 | -42.41 | -48.14 | 0.82 | -6.82 | -18.81 | 0 | 0 | 0 | 33.23 | 28.95 | 32.65 | 0.6 | 5900.0 | 71.43 | 19.38 | 5.27 | 9.37 | 17.78 | -2.63 | 3.36 | 17.48 | 2.28 | 61.11 | 0 | 0 | 0 | 1.77 | -12.38 | -36.79 | 0.3 | -14.29 | -83.24 | 6.14 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.1 | 0 | 0 | 3.1 | -20.51 | 381.82 | 4.26 | 7.58 | 509.62 | 0.17 | 130.36 | 110.18 | 3.27 | -2.1 | 218.05 | 0.00 | 0 | 0 |
| 22Q1 (10) | 12.94 | 144.61 | 93.42 | 8.23 | -21.02 | -20.56 | 0.88 | -5.38 | -2.22 | 0 | 0 | 0 | 25.77 | 15.92 | 34.99 | 0.01 | -99.72 | 100.69 | 18.41 | -6.93 | 26.62 | 18.26 | -13.09 | 21.72 | 17.09 | 34.25 | 105.16 | 0 | 0 | 0 | 2.02 | -9.42 | -37.85 | 0.35 | -10.26 | -80.87 | 6.14 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 3.9 | -8.67 | 316.67 | 3.96 | -8.33 | 327.59 | -0.56 | 49.09 | 61.38 | 3.34 | 5.36 | 202.77 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.29 | -28.61 | -52.3 | 10.42 | -19.1 | 0.77 | 0.93 | -11.43 | 19.23 | 0 | 0 | 0 | 22.23 | -19.92 | -15.51 | 3.59 | 201.68 | 222.11 | 19.78 | -15.25 | 1.8 | 21.01 | -11.58 | -3.31 | 12.73 | 19.31 | 3.24 | 0 | 0 | 0 | 2.23 | -11.16 | -17.41 | 0.39 | -81.34 | -85.82 | 6.14 | 0.0 | -0.16 | 0.06 | 0.0 | -90.77 | 0 | 0 | 0 | 4.27 | 4644.44 | 1320.0 | 4.32 | 2985.71 | 1340.0 | -1.1 | 38.2 | 49.77 | 3.17 | 287.57 | 224.8 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.41 | 10.93 | -51.57 | 12.88 | 40.92 | 32.92 | 1.05 | 3.96 | 47.89 | 0 | 0 | 0 | 27.76 | 10.82 | -14.72 | 1.19 | 240.0 | 483.87 | 23.34 | 31.72 | 10.88 | 23.77 | 38.14 | -2.23 | 10.67 | -1.66 | -21.2 | 0 | 0 | 0 | 2.51 | -10.36 | -19.81 | 2.09 | 16.76 | -19.92 | 6.14 | 0.0 | -0.16 | 0.06 | 0.0 | -90.77 | 0 | 0 | 0 | 0.09 | 108.18 | -96.53 | 0.14 | 113.46 | -95.68 | -1.78 | -6.59 | 20.18 | -1.69 | 38.99 | -569.44 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.68 | -0.15 | -51.52 | 9.14 | -11.78 | -10.65 | 1.01 | 12.22 | 119.57 | 0 | 0 | 0 | 25.05 | 31.22 | 32.12 | 0.35 | 124.14 | 138.89 | 17.72 | 21.87 | 37.05 | 17.20 | 14.66 | 0 | 10.85 | 30.25 | 14.33 | 0 | 0 | 0 | 2.8 | -13.85 | 75.0 | 1.79 | -2.19 | -28.11 | 6.14 | 0.0 | -0.16 | 0.06 | 0.0 | -90.77 | 0 | 0 | 0 | -1.1 | 38.89 | -137.93 | -1.04 | 40.23 | -129.3 | -1.67 | -15.17 | 35.27 | -2.77 | 14.77 | -965.62 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.69 | -39.68 | -51.94 | 10.36 | 0.19 | 53.48 | 0.9 | 15.38 | 275.0 | 0 | 0 | 0 | 19.09 | -27.44 | 64.85 | -1.45 | 50.68 | 44.44 | 14.54 | -25.17 | 46.57 | 15.00 | -30.97 | 0 | 8.33 | -32.44 | -15.43 | 0 | 0 | 0 | 3.25 | 20.37 | 269.32 | 1.83 | -33.45 | -26.21 | 6.14 | -0.16 | -0.16 | 0.06 | -90.77 | -89.47 | 0 | 0 | 0 | -1.8 | -414.29 | -146.27 | -1.74 | -680.0 | -139.01 | -1.45 | 33.79 | 35.56 | -3.25 | -27.95 | -298.17 | 0.00 | 0 | 0 |
| 20Q4 (5) | 11.09 | -27.52 | -20.79 | 10.34 | 6.71 | 123.33 | 0.78 | 9.86 | 95.0 | 0 | 0 | 0 | 26.31 | -19.17 | 11.91 | -2.94 | -848.39 | -880.0 | 19.43 | -7.7 | 15.65 | 21.73 | -10.59 | 0 | 12.33 | -8.94 | 89.11 | 0 | 0 | 0 | 2.7 | -13.74 | 159.62 | 2.75 | 5.36 | 12.24 | 6.15 | 0.0 | 0.0 | 0.65 | 0.0 | 14.04 | 0 | 0 | 0 | -0.35 | -113.51 | -105.14 | 0.3 | -90.74 | -95.93 | -2.19 | 1.79 | -0.92 | -2.54 | -805.56 | -154.74 | 0.00 | 0 | 0 |
| 20Q3 (4) | 15.3 | 11.03 | 0.0 | 9.69 | -5.28 | 0.0 | 0.71 | 54.35 | 0.0 | 0 | 0 | 0.0 | 32.55 | 71.68 | 0.0 | -0.31 | 65.56 | 0.0 | 21.05 | 62.8 | 0.0 | 24.31 | 0 | 0.0 | 13.54 | 42.68 | 0.0 | 0 | 0 | 0.0 | 3.13 | 95.62 | 0.0 | 2.61 | 4.82 | 0.0 | 6.15 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.59 | -10.69 | 0.0 | 3.24 | -8.73 | 0.0 | -2.23 | 13.57 | 0.0 | 0.36 | 12.5 | 0.0 | 0.00 | 0 | 0.0 |
