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) | 5.57 | -11.16 | 3.03 | 604.65 | 1.33 | 30.39 | 0 | 0 | 20.62 | 12.37 | 2.98 | 21.14 | 1.66 | 33.87 | 8.05 | 19.13 | 2.64 | 70.32 | 0 | 0 | 0.91 | -34.53 | 0.09 | 0.0 | 2.22 | 0.0 | 1.14 | 31.03 | 0 | 0 | 0.93 | 34.78 | 2.07 | 32.69 | 0.02 | -71.43 | 0.95 | 25.0 | 0.00 | 0 |
| 2022 (9) | 6.27 | 15.05 | 0.43 | 0 | 1.02 | 104.0 | 0 | 0 | 18.35 | 11.21 | 2.46 | -1.6 | 1.24 | -8.15 | 6.76 | -17.41 | 1.55 | 229.79 | 0 | 0 | 1.39 | 202.17 | 0.09 | 80.0 | 2.22 | 46.05 | 0.87 | 40.32 | 0 | 0 | 0.69 | -53.69 | 1.56 | -26.42 | 0.07 | -56.25 | 0.76 | -53.94 | 0.00 | 0 |
| 2021 (8) | 5.45 | -2.15 | 0 | 0 | 0.5 | 51.52 | 0 | 0 | 16.5 | 60.35 | 2.5 | 35.14 | 1.35 | 66.67 | 8.18 | 3.94 | 0.47 | 370.0 | 0 | 0 | 0.46 | 91.67 | 0.05 | -16.67 | 1.52 | 0.0 | 0.62 | 63.16 | 0.01 | 0 | 1.49 | 152.54 | 2.12 | 118.56 | 0.16 | 0 | 1.65 | 194.64 | 0.00 | 0 |
| 2020 (7) | 5.57 | 30.14 | 0 | 0 | 0.33 | 26.92 | 0 | 0 | 10.29 | -0.77 | 1.85 | -14.75 | 0.81 | 28.57 | 7.87 | 29.57 | 0.1 | 11.11 | 0 | 0 | 0.24 | -44.19 | 0.06 | -14.29 | 1.52 | 5.56 | 0.38 | 72.73 | 0 | 0 | 0.59 | -37.23 | 0.97 | -16.38 | -0.03 | 0 | 0.56 | -37.78 | 0.05 | 5.2 |
| 2019 (6) | 4.28 | 17.26 | 0 | 0 | 0.26 | 766.67 | 0 | 0 | 10.37 | 24.94 | 2.17 | 15.43 | 0.63 | -18.18 | 6.08 | -34.51 | 0.09 | -18.18 | 0 | 0 | 0.43 | 0 | 0.07 | 16.67 | 1.44 | 0.0 | 0.22 | -12.0 | 0 | 0 | 0.94 | 0 | 1.16 | 2800.0 | -0.04 | 0 | 0.9 | 0 | 0.05 | 54.55 |
| 2018 (5) | 3.65 | 105.06 | 0 | 0 | 0.03 | -50.0 | 0 | 0 | 8.3 | 70.43 | 1.88 | 0 | 0.77 | 83.33 | 9.28 | 7.57 | 0.11 | 0 | 0.01 | -50.0 | 0 | 0 | 0.06 | 0.0 | 1.44 | 1.41 | 0.25 | 0.0 | 0 | 0 | -0.21 | 0 | 0.04 | 0 | -0.05 | 0 | -0.26 | 0 | 0.03 | 0 |
| 2017 (4) | 1.78 | -8.25 | 0 | 0 | 0.06 | 20.0 | 0 | 0 | 4.87 | 46.69 | -0.09 | 0 | 0.42 | 31.25 | 8.62 | -10.52 | 0 | 0 | 0.02 | -33.33 | 0.03 | -62.5 | 0.06 | 0.0 | 1.42 | 0.0 | 0.25 | 0.0 | 0 | 0 | -2.1 | 0 | -1.85 | 0 | -0.04 | 0 | -2.14 | 0 | 0.00 | 0 |
| 2016 (3) | 1.94 | 22.01 | 0 | 0 | 0.05 | 0 | 0 | 0 | 3.32 | 36.63 | -0.85 | 0 | 0.32 | -8.57 | 9.64 | -33.08 | 0 | 0 | 0.03 | -40.0 | 0.08 | 0 | 0.06 | 20.0 | 1.42 | 11.81 | 0.25 | 0.0 | 0 | 0 | -2.01 | 0 | -1.76 | 0 | -0.07 | 0 | -2.08 | 0 | 0.00 | 0 |
| 2015 (2) | 1.59 | -36.4 | 0 | 0 | 0 | 0 | 0 | 0 | 2.43 | -7.6 | -0.71 | 0 | 0.35 | 12.9 | 14.40 | 22.2 | 0 | 0 | 0.05 | 66.67 | 0 | 0 | 0.05 | 0.0 | 1.27 | -3.79 | 0.25 | 8.7 | 0 | 0 | -1.16 | 0 | -0.91 | 0 | -0.08 | 0 | -1.24 | 0 | 0.00 | 0 |
| 2014 (1) | 2.5 | -17.76 | 0 | 0 | 0 | 0 | 0 | 0 | 2.63 | -14.05 | 0.14 | -82.5 | 0.31 | -31.11 | 11.79 | -19.85 | 0 | 0 | 0.03 | 0 | 0 | 0 | 0.05 | 66.67 | 1.32 | 2.33 | 0.23 | 9.52 | 0 | 0 | 0.14 | -39.13 | 0.37 | -13.95 | -0.1 | 0 | 0.04 | -82.61 | 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) | 14.01 | -3.38 | 162.85 | 4.87 | -18.83 | 156.32 | 2.19 | 17.74 | 56.43 | 0 | 0 | 0 | 5.17 | 3.4 | 4.23 | 0.59 | -11.94 | -20.27 | 1.66 | 11.41 | 8.5 | 7.86 | 10.3 | -0.54 | 3.12 | 10.64 | 12.64 | 0 | 0 | 0 | 9.06 | -6.31 | 642.62 | 0.1 | 11.11 | 11.11 | 3.0 | 0.0 | 35.14 | 1.15 | 6.48 | 7.48 | 0 | 0 | 0 | 0.59 | -11.94 | -20.27 | 1.73 | -1.14 | -4.42 | 0.09 | -25.0 | -18.18 | 0.68 | -13.92 | -20.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 14.5 | 131.26 | 153.5 | 6.0 | 10.29 | 552.17 | 1.86 | 56.3 | 63.16 | 0 | 0 | 0 | 5.0 | 10.62 | 5.04 | 0.67 | 857.14 | 11.67 | 1.49 | -7.45 | 1.36 | 7.12 | -8.52 | -9.54 | 2.82 | 16.53 | 31.78 | 0 | 0 | 0 | 9.67 | 1387.69 | 779.09 | 0.09 | 0.0 | 0.0 | 3.0 | 35.14 | 35.14 | 1.08 | 0.93 | 6.93 | 0 | 0 | 0 | 0.67 | -21.18 | 11.67 | 1.75 | -8.85 | 9.38 | 0.12 | 20.0 | 100.0 | 0.79 | -16.84 | 19.7 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.27 | 12.57 | 6.81 | 5.44 | 79.54 | 1195.24 | 1.19 | -10.53 | 16.67 | 0 | 0 | 0 | 4.52 | -29.81 | 1.35 | 0.07 | -92.47 | -90.14 | 1.61 | -3.01 | 18.38 | 7.79 | -3.29 | 5.85 | 2.42 | -8.33 | 21.0 | 0 | 0 | 0 | 0.65 | -28.57 | -42.48 | 0.09 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | 1.07 | -6.14 | 13.83 | 0 | 0 | 0 | 0.85 | -8.6 | 19.72 | 1.92 | -7.25 | 17.07 | 0.1 | 400.0 | 100.0 | 0.95 | 0.0 | 25.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.57 | 4.5 | -11.16 | 3.03 | 59.47 | 604.65 | 1.33 | -5.0 | 30.39 | 0 | 0 | 0 | 6.44 | 29.84 | 24.08 | 0.93 | 25.68 | 34.78 | 1.66 | 8.5 | 33.87 | 8.05 | 1.92 | 19.13 | 2.64 | -4.69 | 70.32 | 0 | 0 | 0 | 0.91 | -25.41 | -34.53 | 0.09 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | 1.14 | 6.54 | 31.03 | 0 | 0 | 0 | 0.93 | 25.68 | 34.78 | 2.07 | 14.36 | 32.69 | 0.02 | -81.82 | -71.43 | 0.95 | 11.76 | 25.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.33 | -6.82 | 7.03 | 1.9 | 106.52 | 0 | 1.4 | 22.81 | 50.54 | 0 | 0 | 0 | 4.96 | 4.2 | 16.43 | 0.74 | 23.33 | 39.62 | 1.53 | 4.08 | 19.53 | 7.90 | 0.32 | 11.51 | 2.77 | 29.44 | 68.9 | 0 | 0 | 0 | 1.22 | 10.91 | -14.69 | 0.09 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | 1.07 | 5.94 | 32.1 | 0 | 0 | 0 | 0.74 | 23.33 | 39.62 | 1.81 | 13.12 | 34.07 | 0.11 | 83.33 | -26.67 | 0.85 | 28.79 | 25.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.72 | -2.56 | 27.68 | 0.92 | 119.05 | 0 | 1.14 | 11.76 | 107.27 | 0 | 0 | 0 | 4.76 | 6.73 | 3.93 | 0.6 | -15.49 | -18.92 | 1.47 | 8.09 | 10.53 | 7.87 | 7.05 | 6.56 | 2.14 | 7.0 | 69.84 | 0 | 0 | 0 | 1.1 | -2.65 | 57.14 | 0.09 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | 1.01 | 7.45 | 36.49 | 0 | 0 | 0 | 0.6 | -15.49 | -18.92 | 1.6 | -2.44 | 8.11 | 0.06 | 20.0 | -25.0 | 0.66 | -13.16 | -19.51 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.87 | -6.38 | 14.2 | 0.42 | -2.33 | 0 | 1.02 | 0.0 | 75.86 | 0 | 0 | 0 | 4.46 | -14.07 | 3.24 | 0.71 | 2.9 | 42.0 | 1.36 | 9.68 | -2.86 | 7.36 | 8.85 | -8.58 | 2.0 | 29.03 | 115.05 | 0 | 0 | 0 | 1.13 | -18.71 | 61.43 | 0.09 | 0.0 | -10.0 | 2.22 | 0.0 | 46.05 | 0.94 | 8.05 | 36.23 | 0 | 0 | -100.0 | 0.71 | 2.9 | -39.83 | 1.64 | 5.13 | -12.77 | 0.05 | -28.57 | -66.67 | 0.76 | 0.0 | -42.86 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.27 | 25.9 | 15.05 | 0.43 | 0 | 0 | 1.02 | 9.68 | 104.0 | 0 | 0 | 0 | 5.19 | 21.83 | 5.7 | 0.69 | 30.19 | 1.47 | 1.24 | -3.12 | -8.15 | 6.76 | -4.6 | -17.41 | 1.55 | -5.49 | 229.79 | 0 | 0 | 0 | 1.39 | -2.8 | 202.17 | 0.09 | 0.0 | 80.0 | 2.22 | 0.0 | 46.05 | 0.87 | 7.41 | 40.32 | 0 | 0 | -100.0 | 0.69 | 30.19 | -53.69 | 1.56 | 15.56 | -26.42 | 0.07 | -53.33 | -56.25 | 0.76 | 11.76 | -53.94 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.98 | 11.16 | -18.09 | 0 | 0 | 0 | 0.93 | 69.09 | 66.07 | 0 | 0 | 0 | 4.26 | -6.99 | 1.67 | 0.53 | -28.38 | -19.7 | 1.28 | -3.76 | 20.75 | 7.08 | -4.13 | -1.5 | 1.64 | 30.16 | 290.48 | 0 | 0 | 0 | 1.43 | 104.29 | 160.0 | 0.09 | 0.0 | 80.0 | 2.22 | 0.0 | 46.05 | 0.81 | 9.46 | 44.64 | 0 | 0 | -100.0 | 0.53 | -28.38 | -58.59 | 1.35 | -8.78 | -26.63 | 0.15 | 87.5 | 400.0 | 0.68 | -17.07 | -48.09 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 4.48 | -12.84 | -16.42 | 0 | 0 | 0 | 0.55 | -5.17 | 61.76 | 0 | 0 | 0 | 4.58 | 6.02 | 15.08 | 0.74 | 48.0 | 8.82 | 1.33 | -5.0 | 3.1 | 7.39 | -8.17 | -25.77 | 1.26 | 35.48 | 215.0 | 0 | 0 | 0 | 0.7 | 0.0 | 900.0 | 0.09 | -10.0 | 80.0 | 2.22 | 46.05 | 46.05 | 0.74 | 7.25 | 51.02 | 0 | -100.0 | -100.0 | 0.74 | -37.29 | 8.82 | 1.48 | -21.28 | 26.5 | 0.08 | -46.67 | 33.33 | 0.82 | -38.35 | 10.81 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 5.14 | -5.69 | -4.1 | 0 | 0 | 0 | 0.58 | 16.0 | 70.59 | 0 | 0 | 0 | 4.32 | -12.02 | 26.32 | 0.5 | -26.47 | 6.38 | 1.4 | 3.7 | 25.0 | 8.05 | -1.66 | -18.25 | 0.93 | 97.87 | 287.5 | 0 | 0 | 0 | 0.7 | 52.17 | 366.67 | 0.1 | 100.0 | 100.0 | 1.52 | 0.0 | 0.0 | 0.69 | 11.29 | 56.82 | 0.01 | 0.0 | 0.0 | 1.18 | -20.81 | 151.06 | 1.88 | -11.32 | 104.35 | 0.15 | -6.25 | 1600.0 | 1.33 | -19.39 | 189.13 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 5.45 | -10.36 | -2.15 | 0 | 0 | 0 | 0.5 | -10.71 | 51.52 | 0 | 0 | 0 | 4.91 | 17.18 | 55.87 | 0.68 | 3.03 | 15.25 | 1.35 | 27.36 | 66.67 | 8.18 | 13.77 | 3.94 | 0.47 | 11.9 | 370.0 | 0 | 0 | 0 | 0.46 | -16.36 | 91.67 | 0.05 | 0.0 | -16.67 | 1.52 | 0.0 | 0.0 | 0.62 | 10.71 | 63.16 | 0.01 | 0.0 | 0 | 1.49 | 16.41 | 152.54 | 2.12 | 15.22 | 118.56 | 0.16 | 433.33 | 633.33 | 1.65 | 25.95 | 194.64 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 6.08 | 13.43 | 18.52 | 0 | 0 | 0 | 0.56 | 64.71 | 69.7 | 0 | 0 | 0 | 4.19 | 5.28 | 73.86 | 0.66 | -2.94 | 73.68 | 1.06 | -17.83 | 29.27 | 7.19 | -27.75 | -16.07 | 0.42 | 5.0 | 2000.0 | 0 | 0 | 0 | 0.55 | 685.71 | 71.88 | 0.05 | 0.0 | -16.67 | 1.52 | 0.0 | 0.0 | 0.56 | 14.29 | 64.71 | 0.01 | 0.0 | 0 | 1.28 | 88.24 | 236.84 | 1.84 | 57.26 | 155.56 | 0.03 | -50.0 | 200.0 | 1.31 | 77.03 | 274.29 | 0.05 | 3.9 | 4.77 |
| 21Q2 (7) | 5.36 | 0.0 | -6.94 | 0 | 0 | 0 | 0.34 | 0.0 | 3.03 | 0 | 0 | 0 | 3.98 | 16.37 | 65.83 | 0.68 | 44.68 | 51.11 | 1.29 | 15.18 | 35.79 | 9.95 | 1.14 | 0 | 0.4 | 66.67 | 700.0 | 0 | 0 | 0 | 0.07 | -53.33 | -82.93 | 0.05 | 0.0 | -16.67 | 1.52 | 0.0 | 0.0 | 0.49 | 11.36 | 63.33 | 0.01 | 0.0 | 0 | 0.68 | 44.68 | 51.11 | 1.17 | 27.17 | 56.0 | 0.06 | 700.0 | 300.0 | 0.74 | 60.87 | 76.19 | 0.05 | -7.34 | 6.67 |
| 21Q1 (6) | 5.36 | -3.77 | -4.11 | 0 | 0 | 0 | 0.34 | 3.03 | 3.03 | 0 | 0 | 0 | 3.42 | 8.57 | 46.78 | 0.47 | -20.34 | 9.3 | 1.12 | 38.27 | 45.45 | 9.84 | 25.03 | 0 | 0.24 | 140.0 | 166.67 | 0 | 0 | -100.0 | 0.15 | -37.5 | -69.39 | 0.05 | -16.67 | -16.67 | 1.52 | 0.0 | 0.0 | 0.44 | 15.79 | 76.0 | 0.01 | 0 | 0 | 0.47 | -20.34 | 9.3 | 0.92 | -5.15 | 33.33 | -0.01 | 66.67 | 0.0 | 0.46 | -17.86 | 9.52 | 0.05 | 5.52 | 20.03 |
| 20Q4 (5) | 5.57 | 8.58 | 30.14 | 0 | 0 | 0 | 0.33 | 0.0 | 26.92 | 0 | 0 | 0 | 3.15 | 30.71 | 29.63 | 0.59 | 55.26 | 59.46 | 0.81 | -1.22 | 28.57 | 7.87 | -8.13 | 0 | 0.1 | 400.0 | 11.11 | 0 | 0 | 0 | 0.24 | -25.0 | -44.19 | 0.06 | 0.0 | -14.29 | 1.52 | 0.0 | 5.56 | 0.38 | 11.76 | 72.73 | 0 | 0 | 0 | 0.59 | 55.26 | -37.23 | 0.97 | 34.72 | -16.38 | -0.03 | 0.0 | 25.0 | 0.56 | 60.0 | -37.78 | 0.05 | 3.14 | 5.2 |
| 20Q3 (4) | 5.13 | -10.94 | 0.0 | 0 | 0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.41 | 0.42 | 0.0 | 0.38 | -15.56 | 0.0 | 0.82 | -13.68 | 0.0 | 8.57 | 0 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 0.32 | -21.95 | 0.0 | 0.06 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 0.34 | 13.33 | 0.0 | 0 | 0 | 0.0 | 0.38 | -15.56 | 0.0 | 0.72 | -4.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.35 | -16.67 | 0.0 | 0.05 | 5.78 | 0.0 |
