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) | 8.18 | -9.71 | 0.44 | -83.08 | 0 | 0 | 0 | 0 | 33.21 | -10.49 | 5.65 | 0 | 9.47 | 29.02 | 28.52 | 44.13 | 6.84 | -0.58 | 14.15 | -7.46 | 0 | 0 | 0.09 | -47.06 | 10.3 | 0.0 | 9.22 | 0.0 | 1.77 | -47.94 | 23.71 | 32.02 | 34.7 | 13.47 | -2.66 | 0 | 21.05 | 34.33 | 0.01 | -61.99 |
| 2022 (9) | 9.06 | 42.23 | 2.6 | 16.59 | 0.06 | 0 | 0 | 0 | 37.1 | -3.49 | -0.61 | 0 | 7.34 | -17.99 | 19.78 | -15.03 | 6.88 | 40.98 | 15.29 | -7.56 | 0.09 | 0 | 0.17 | 13.33 | 10.3 | 0.0 | 9.22 | 0.0 | 3.4 | 11.11 | 17.96 | -11.05 | 30.58 | -5.82 | -2.29 | 0 | 15.67 | -6.67 | 0.03 | 0.08 |
| 2021 (8) | 6.37 | -54.07 | 2.23 | 0 | 0 | 0 | 0 | 0 | 38.44 | 6.84 | -0.29 | 0 | 8.95 | 13.29 | 23.28 | 6.04 | 4.88 | 18.45 | 16.54 | 8.03 | 0 | 0 | 0.15 | -21.05 | 10.3 | 0.0 | 9.22 | 2.79 | 3.06 | 3.38 | 20.19 | -12.67 | 32.47 | -7.36 | -3.4 | 0 | 16.79 | -16.3 | 0.03 | 4.86 |
| 2020 (7) | 13.87 | 14.25 | 0 | 0 | 0 | 0 | 0 | 0 | 35.98 | -29.97 | 2.48 | 8.3 | 7.9 | -37.75 | 21.96 | -11.1 | 4.12 | -12.53 | 15.31 | 2.89 | 0 | 0 | 0.19 | -9.52 | 10.3 | 0.0 | 8.97 | 2.63 | 2.96 | 81.6 | 23.12 | -5.32 | 35.05 | 0.75 | -3.06 | 0 | 20.06 | -6.52 | 0.02 | 0.5 |
| 2019 (6) | 12.14 | 30.82 | 0 | 0 | 0 | 0 | 0 | 0 | 51.38 | -25.78 | 2.29 | 33.14 | 12.69 | -23.51 | 24.70 | 3.07 | 4.71 | -15.89 | 14.88 | -0.07 | 0 | 0 | 0.21 | -8.7 | 10.3 | 0.0 | 8.74 | 1.98 | 1.63 | 28.35 | 24.42 | -1.25 | 34.79 | 0.61 | -2.96 | 0 | 21.46 | -7.1 | 0.02 | 7.84 |
| 2018 (5) | 9.28 | -9.02 | 0 | 0 | 0 | 0 | 0 | 0 | 69.23 | -26.35 | 1.72 | -63.25 | 16.59 | -13.41 | 23.96 | 17.57 | 5.6 | -43.38 | 14.89 | 26.51 | 0 | 0 | 0.23 | -23.33 | 10.3 | -20.03 | 8.57 | 5.8 | 1.27 | 56.79 | 24.73 | -6.61 | 34.58 | -2.29 | -1.63 | 0 | 23.1 | -8.37 | 0.02 | 0 |
| 2017 (4) | 10.2 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 94.0 | -4.53 | 4.68 | -17.02 | 19.16 | -15.45 | 20.38 | -11.43 | 9.89 | -6.79 | 11.77 | 75.67 | 0 | 0 | 0.3 | 275.0 | 12.88 | 0.0 | 8.1 | 7.43 | 0.81 | -3.57 | 26.48 | -3.43 | 35.39 | -1.15 | -1.27 | 0 | 25.21 | -9.38 | 0.00 | 0 |
| 2016 (3) | 6.12 | -38.24 | 2.0 | -58.33 | 0 | 0 | 0 | 0 | 98.46 | 5.88 | 5.64 | 0.0 | 22.66 | 19.51 | 23.01 | 12.88 | 10.61 | -16.19 | 6.7 | 38.72 | 0 | 0 | 0.08 | -46.67 | 12.88 | 0.0 | 7.54 | 8.02 | 0.84 | 0.0 | 27.42 | -0.44 | 35.8 | 1.24 | 0.4 | -87.34 | 27.82 | -9.38 | 0.00 | 0 |
| 2015 (2) | 9.91 | 2.16 | 4.8 | 0 | 0 | 0 | 0 | 0 | 92.99 | -3.1 | 5.64 | -61.92 | 18.96 | -14.98 | 20.39 | -12.26 | 12.66 | -7.59 | 4.83 | 5.92 | 0 | 0 | 0.15 | 15.38 | 12.88 | -0.46 | 6.98 | 27.14 | 0.84 | 0.0 | 27.54 | -10.0 | 35.36 | -4.28 | 3.16 | 16.18 | 30.7 | -7.86 | 0.00 | 0 |
| 2014 (1) | 9.7 | -27.61 | 0 | 0 | 0 | 0 | 0 | 0 | 95.96 | 13.17 | 14.81 | 88.18 | 22.3 | 22.26 | 23.24 | 8.03 | 13.7 | 28.28 | 4.56 | 64.62 | 0 | 0 | 0.13 | -7.14 | 12.94 | 0.0 | 5.49 | 16.56 | 0.84 | -30.0 | 30.6 | 46.48 | 36.94 | 37.84 | 2.72 | 0 | 33.32 | 60.27 | 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) | 11.16 | 77.14 | 33.81 | 2.0 | 0 | -35.28 | 0 | 0 | 0 | 0 | 0 | 0 | 11.02 | 24.94 | 55.65 | 0.1 | -82.76 | 900.0 | 8.74 | 2.58 | 47.39 | 21.81 | -7.5 | 12.55 | 5.93 | -4.05 | -17.52 | 14.77 | -1.27 | 4.16 | 0 | 0 | 0 | 0.05 | -28.57 | -58.33 | 10.3 | 0.0 | 0.0 | 9.84 | 0.0 | 6.72 | 2.66 | 0.0 | 16.16 | 21.68 | 0.51 | 21.05 | 34.18 | 0.32 | 16.18 | -2.03 | 12.12 | -28.48 | 19.65 | 2.02 | 20.33 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 6.3 | 11.7 | -29.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.82 | 1.85 | 29.71 | 0.58 | -50.43 | 238.1 | 8.52 | -2.41 | 58.96 | 23.58 | -7.86 | 47.16 | 6.18 | -10.04 | -4.33 | 14.96 | 0.27 | 8.17 | 0 | 0 | 0 | 0.07 | -22.22 | -50.0 | 10.3 | 0.0 | 0.0 | 9.84 | 6.72 | 6.72 | 2.66 | 50.28 | 16.16 | 21.57 | -4.13 | 20.5 | 34.07 | 1.73 | 15.84 | -2.31 | 6.48 | 11.49 | 19.26 | -3.84 | 25.96 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 5.64 | -31.05 | -43.2 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.66 | -25.15 | 11.74 | 1.17 | -77.76 | 46.25 | 8.73 | -7.81 | 53.7 | 25.59 | -10.27 | 59.69 | 6.87 | 0.44 | 2.54 | 14.92 | 5.44 | -5.09 | 0 | 0 | 0 | 0.09 | 0.0 | -43.75 | 10.3 | 0.0 | 0.0 | 9.22 | 0.0 | 0.0 | 1.77 | 0.0 | -47.94 | 22.5 | -5.1 | 19.94 | 33.49 | -3.49 | 6.72 | -2.47 | 7.14 | -8.81 | 20.03 | -4.85 | 21.47 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 8.18 | -1.92 | -9.71 | 0.44 | -85.76 | -83.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | 11.57 | 63.42 | 28.99 | 5.26 | 52500.0 | 2291.67 | 9.47 | 59.7 | 29.02 | 28.52 | 47.19 | 44.14 | 6.84 | -4.87 | -0.58 | 14.15 | -0.21 | -7.46 | 0 | 0 | -100.0 | 0.09 | -25.0 | -47.06 | 10.3 | 0.0 | 0.0 | 9.22 | 0.0 | 0.0 | 1.77 | -22.71 | -47.94 | 23.71 | 32.38 | 32.02 | 34.7 | 17.95 | 13.47 | -2.66 | -68.35 | -16.16 | 21.05 | 28.9 | 34.33 | 0.01 | -7.07 | -61.99 |
| 23Q3 (16) | 8.34 | -7.13 | -7.02 | 3.09 | 82.84 | 14.44 | 0 | 0 | 0 | 0 | 0 | 0 | 7.08 | 4.12 | -28.7 | 0.01 | 102.38 | -95.0 | 5.93 | 10.63 | -25.97 | 19.38 | 20.94 | -6.9 | 7.19 | 11.3 | 24.39 | 14.18 | 2.53 | -6.53 | 0 | 0 | 0 | 0.12 | -14.29 | -36.84 | 10.3 | 0.0 | 0.0 | 9.22 | 0.0 | 0.0 | 2.29 | 0.0 | -32.65 | 17.91 | 0.06 | -1.21 | 29.42 | 0.03 | -4.36 | -1.58 | 39.46 | 27.19 | 16.33 | 6.8 | 2.32 | 0.01 | -57.18 | -59.86 |
| 23Q2 (15) | 8.98 | -9.57 | 7.16 | 1.69 | -29.58 | -15.5 | 0 | 0 | 0 | 0 | 0 | 0 | 6.8 | -12.26 | -22.64 | -0.42 | -152.5 | -61.54 | 5.36 | -5.63 | -21.18 | 16.02 | -0.02 | -7.58 | 6.46 | -3.58 | 15.77 | 13.83 | -12.02 | -12.58 | 0 | 0 | 0 | 0.14 | -12.5 | -22.22 | 10.3 | 0.0 | 0.0 | 9.22 | 0.0 | 0.0 | 2.29 | -32.65 | -32.65 | 17.9 | -4.58 | -0.17 | 29.41 | -6.28 | -3.76 | -2.61 | -14.98 | -6.53 | 15.29 | -7.28 | -1.23 | 0.02 | 0.81 | -4.07 |
| 23Q1 (14) | 9.93 | 9.6 | 40.65 | 2.4 | -7.69 | 14.29 | 0 | -100.0 | 0 | 0 | 0 | 0 | 7.75 | -13.6 | -17.55 | 0.8 | 433.33 | 358.06 | 5.68 | -22.62 | -25.75 | 16.03 | -19.01 | -17.94 | 6.7 | -2.62 | 29.59 | 15.72 | 2.81 | -7.31 | 0 | -100.0 | 0 | 0.16 | -5.88 | 14.29 | 10.3 | 0.0 | 0.0 | 9.22 | 0.0 | 0.0 | 3.4 | 0.0 | 11.11 | 18.76 | 4.45 | 1.19 | 31.38 | 2.62 | 1.82 | -2.27 | 0.87 | 3.81 | 16.49 | 5.23 | 1.92 | 0.02 | -5.25 | -6.51 |
| 22Q4 (13) | 9.06 | 1.0 | 42.23 | 2.6 | -3.7 | 16.59 | 0.06 | 0 | 0 | 0 | 0 | 0 | 8.97 | -9.67 | -13.42 | -0.24 | -220.0 | 0.0 | 7.34 | -8.36 | -17.99 | 19.79 | -4.93 | -14.98 | 6.88 | 19.03 | 40.98 | 15.29 | 0.79 | -7.56 | 0.09 | 0 | 0 | 0.17 | -10.53 | 13.33 | 10.3 | 0.0 | 0.0 | 9.22 | 0.0 | 0.0 | 3.4 | 0.0 | 11.11 | 17.96 | -0.94 | -11.05 | 30.58 | -0.59 | -5.82 | -2.29 | -5.53 | 32.65 | 15.67 | -1.82 | -6.67 | 0.03 | -1.87 | 0.08 |
| 22Q3 (12) | 8.97 | 7.04 | 2.75 | 2.7 | 35.0 | 22.73 | 0 | 0 | 0 | 0 | 0 | 0 | 9.93 | 12.97 | -6.94 | 0.2 | 176.92 | 266.67 | 8.01 | 17.79 | -4.98 | 20.82 | 20.06 | -9.8 | 5.78 | 3.58 | 9.26 | 15.17 | -4.11 | -3.5 | 0 | 0 | 0 | 0.19 | 5.56 | 18.75 | 10.3 | 0.0 | 0.0 | 9.22 | 0.0 | 0.0 | 3.4 | 0.0 | 11.11 | 18.13 | 1.12 | -11.34 | 30.76 | 0.65 | -6.02 | -2.17 | 11.43 | 41.03 | 15.96 | 3.1 | -4.83 | 0.03 | 2.34 | 2.76 |
| 22Q2 (11) | 8.38 | 18.7 | 1.33 | 2.0 | -4.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.79 | -6.49 | 0.57 | -0.26 | 16.13 | 0 | 6.8 | -11.11 | 9.68 | 17.34 | -11.22 | -0.84 | 5.58 | 7.93 | -1.06 | 15.82 | -6.72 | 0.13 | 0 | 0 | 0 | 0.18 | 28.57 | 0.0 | 10.3 | 0.0 | 0.0 | 9.22 | 0.0 | 2.79 | 3.4 | 11.11 | 14.86 | 17.93 | -3.29 | -14.29 | 30.56 | -0.84 | -7.0 | -2.45 | -3.81 | 31.75 | 15.48 | -4.33 | -10.68 | 0.03 | -1.75 | 1.78 |
| 22Q1 (10) | 7.06 | 10.83 | -31.66 | 2.1 | -5.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.4 | -9.27 | 8.29 | -0.31 | -29.17 | -542.86 | 7.65 | -14.53 | -0.26 | 19.53 | -16.1 | -9.12 | 5.17 | 5.94 | 8.39 | 16.96 | 2.54 | 9.21 | 0 | 0 | 0 | 0.14 | -6.67 | -17.65 | 10.3 | 0.0 | 0.0 | 9.22 | 0.0 | 2.79 | 3.06 | 0.0 | 3.38 | 18.54 | -8.17 | -20.05 | 30.82 | -5.08 | -12.27 | -2.36 | 30.59 | 26.25 | 16.18 | -3.63 | -19.06 | 0.03 | 1.43 | 8.95 |
| 21Q4 (9) | 6.37 | -27.03 | -54.07 | 2.23 | 1.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.36 | -2.91 | 22.75 | -0.24 | -100.0 | -128.24 | 8.95 | 6.17 | 13.29 | 23.28 | 0.87 | 6.01 | 4.88 | -7.75 | 18.45 | 16.54 | 5.22 | 8.03 | 0 | 0 | 0 | 0.15 | -6.25 | -21.05 | 10.3 | 0.0 | 0.0 | 9.22 | 0.0 | 2.79 | 3.06 | 0.0 | 3.38 | 20.19 | -1.27 | -12.67 | 32.47 | -0.79 | -7.36 | -3.4 | 7.61 | -11.11 | 16.79 | 0.12 | -16.3 | 0.03 | 0.76 | 4.86 |
| 21Q3 (8) | 8.73 | 5.56 | 25.07 | 2.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.67 | 22.08 | 11.15 | -0.12 | 0 | -113.33 | 8.43 | 35.97 | 9.06 | 23.08 | 31.99 | 20.37 | 5.29 | -6.21 | 39.58 | 15.72 | -0.51 | 6.0 | 0 | 0 | 0 | 0.16 | -11.11 | -20.0 | 10.3 | 0.0 | 0.0 | 9.22 | 2.79 | 2.79 | 3.06 | 3.38 | 3.38 | 20.45 | -2.25 | -7.97 | 32.73 | -0.4 | -4.16 | -3.68 | -2.51 | -9.52 | 16.77 | -3.23 | -11.08 | 0.03 | 1.37 | 3.16 |
| 21Q2 (7) | 8.27 | -19.94 | -16.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.74 | 0.69 | -2.56 | 0 | -100.0 | -100.0 | 6.2 | -19.17 | -21.02 | 17.48 | -18.64 | 0 | 5.64 | 18.24 | 42.78 | 15.8 | 1.74 | 8.52 | 0 | 0 | 0 | 0.18 | 5.88 | 20.0 | 10.3 | 0.0 | 0.0 | 8.97 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | 20.92 | -9.79 | -1.88 | 32.86 | -6.46 | -1.17 | -3.59 | -12.19 | 5.77 | 17.33 | -13.31 | -1.03 | 0.03 | 5.17 | 0.47 |
| 21Q1 (6) | 10.33 | -25.52 | -23.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.68 | 2.84 | -3.23 | 0.07 | -91.76 | -22.22 | 7.67 | -2.91 | -5.43 | 21.49 | -2.12 | 0 | 4.77 | 15.78 | 7.43 | 15.53 | 1.44 | 6.74 | 0 | 0 | 0 | 0.17 | -10.53 | -10.53 | 10.3 | 0.0 | 0.0 | 8.97 | 0.0 | 2.63 | 2.96 | 0.0 | 81.6 | 23.19 | 0.3 | -5.35 | 35.13 | 0.23 | 0.72 | -3.2 | -4.58 | -3.56 | 19.99 | -0.35 | -6.63 | 0.02 | -2.38 | -1.12 |
| 20Q4 (5) | 13.87 | 98.71 | 14.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.44 | -12.08 | -33.96 | 0.85 | -5.56 | 46.55 | 7.9 | 2.2 | -37.75 | 21.96 | 14.53 | 0 | 4.12 | 8.71 | -12.53 | 15.31 | 3.24 | 2.89 | 0 | 0 | 0 | 0.19 | -5.0 | -9.52 | 10.3 | 0.0 | 0.0 | 8.97 | 0.0 | 2.63 | 2.96 | 0.0 | 81.6 | 23.12 | 4.05 | -5.32 | 35.05 | 2.64 | 0.75 | -3.06 | 8.93 | -3.38 | 20.06 | 6.36 | -6.52 | 0.02 | -0.88 | 0.5 |
| 20Q3 (4) | 6.98 | -29.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 9.6 | 7.02 | 0.0 | 0.9 | 40.62 | 0.0 | 7.73 | -1.53 | 0.0 | 19.17 | 0 | 0.0 | 3.79 | -4.05 | 0.0 | 14.83 | 1.85 | 0.0 | 0 | 0 | 0.0 | 0.2 | 33.33 | 0.0 | 10.3 | 0.0 | 0.0 | 8.97 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | 22.22 | 4.22 | 0.0 | 34.15 | 2.71 | 0.0 | -3.36 | 11.81 | 0.0 | 18.86 | 7.71 | 0.0 | 0.03 | -1.27 | 0.0 |
