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) | 0.99 | 35.62 | 0.76 | 65.22 | 0.18 | -50.0 | 0 | 0 | 4.77 | 19.25 | -0.51 | 0 | 0.14 | 75.0 | 2.94 | 46.75 | 0 | 0 | 0 | 0 | 2.29 | -7.29 | 0.01 | 0.0 | 2.88 | 0.0 | 0 | 0 | 0 | 0 | -1.64 | 0 | -1.64 | 0 | -0.01 | 0 | -1.65 | 0 | 0.04 | -49.56 |
| 2022 (9) | 0.73 | -40.16 | 0.46 | -11.54 | 0.36 | -25.0 | 0 | 0 | 4.0 | 19.76 | -0.34 | 0 | 0.08 | -11.11 | 2.00 | -25.78 | 0 | 0 | 0.03 | -66.67 | 2.47 | -12.41 | 0.01 | 0.0 | 2.88 | 0.0 | 0 | 0 | 0 | 0 | -1.13 | 0 | -1.13 | 0 | 0.16 | -23.81 | -0.97 | 0 | 0.08 | -15.2 |
| 2021 (8) | 1.22 | 7.02 | 0.52 | 6.12 | 0.48 | 9.09 | 0 | 0 | 3.34 | -28.78 | -0.68 | 0 | 0.09 | -57.14 | 2.69 | -39.82 | 0 | 0 | 0.09 | -18.18 | 2.82 | -14.55 | 0.01 | -50.0 | 2.88 | 43.28 | 0 | 0 | 0 | 0 | -1.0 | 0 | -1.0 | 0 | 0.21 | 0 | -0.79 | 0 | 0.09 | -48.34 |
| 2020 (7) | 1.14 | 21.28 | 0.49 | -43.02 | 0.44 | 2.33 | 0 | 0 | 4.69 | -10.5 | -0.31 | 0 | 0.21 | 50.0 | 4.48 | 67.59 | 0 | 0 | 0.11 | 22.22 | 3.3 | -10.57 | 0.02 | 0.0 | 2.01 | 42.55 | 0 | 0 | 0 | 0 | -0.31 | 0 | -0.31 | 0 | 0 | 0 | -0.31 | 0 | 0.17 | -0.23 |
| 2019 (6) | 0.94 | 10.59 | 0.86 | 22.86 | 0.43 | -10.42 | 0 | 0 | 5.24 | 4.59 | -0.28 | 0 | 0.14 | -26.32 | 2.67 | -29.55 | 0 | 0 | 0.09 | -18.18 | 3.69 | -10.65 | 0.02 | -50.0 | 1.41 | 0.0 | 0.04 | 0.0 | 0 | 0 | -0.76 | 0 | -0.72 | 0 | 0 | 0 | -0.76 | 0 | 0.17 | 14.71 |
| 2018 (5) | 0.85 | -18.27 | 0.7 | 250.0 | 0.48 | 100.0 | 0 | 0 | 5.01 | 10.11 | -0.34 | 0 | 0.19 | 72.73 | 3.79 | 56.87 | 0 | 0 | 0.11 | 0 | 4.13 | 17.0 | 0.04 | -20.0 | 1.41 | 0.0 | 0.04 | 0.0 | 0 | 0 | -0.48 | 0 | -0.44 | 0 | 0 | 0 | -0.48 | 0 | 0.15 | 6.81 |
| 2017 (4) | 1.04 | -8.77 | 0.2 | -64.91 | 0.24 | 60.0 | 0 | 0 | 4.55 | -2.78 | -0.23 | 0 | 0.11 | 10.0 | 2.42 | 13.14 | 0 | 0 | 0 | 0 | 3.53 | 146.85 | 0.05 | 0.0 | 1.41 | 0.0 | 0.04 | 100.0 | 0.04 | 0 | -0.11 | 0 | -0.03 | 0 | 0 | 0 | -0.11 | 0 | 0.14 | -20.7 |
| 2016 (3) | 1.14 | -14.29 | 0.57 | 14.0 | 0.15 | -25.0 | 0 | 0 | 4.68 | 28.93 | 0.2 | 53.85 | 0.1 | -44.44 | 2.14 | -56.91 | 0 | 0 | 0 | 0 | 1.43 | -23.12 | 0.05 | -93.59 | 1.41 | 39.6 | 0.02 | 100.0 | 0 | 0 | 0.33 | 37.5 | 0.35 | 40.0 | -0.04 | 0 | 0.29 | 11.54 | 0.18 | -29.65 |
| 2015 (2) | 1.33 | -10.14 | 0.5 | -54.95 | 0.2 | 100.0 | 0 | 0 | 3.63 | 159.29 | 0.13 | 44.44 | 0.18 | 20.0 | 4.96 | -53.72 | 0.01 | 0 | 0 | 0 | 1.86 | -10.14 | 0.78 | -2.5 | 1.01 | 0.0 | 0.01 | 0 | 0 | 0 | 0.24 | 100.0 | 0.25 | 108.33 | 0.02 | 0.0 | 0.26 | 85.71 | 0.26 | 41.54 |
| 2014 (1) | 1.48 | 114.49 | 1.11 | 85.0 | 0.1 | 0 | 0 | 0 | 1.4 | 137.29 | 0.09 | -64.0 | 0.15 | 50.0 | 10.71 | -36.79 | 0 | 0 | 0 | 0 | 2.07 | 0 | 0.8 | 2566.67 | 1.01 | 98.04 | 0 | 0 | 0 | 0 | 0.12 | 300.0 | 0.12 | 300.0 | 0.02 | 0 | 0.14 | 0 | 0.18 | 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) | 2.43 | -28.11 | 228.38 | 1.13 | -22.07 | 189.74 | 0.16 | 0.0 | -11.11 | 0 | 0 | 0 | 1.09 | 37.97 | -20.44 | -0.36 | -28.57 | -800.0 | 0.06 | -25.0 | -66.67 | 1.53 | -19.63 | -63.34 | 0.14 | 16.67 | 0 | 3.57 | 0 | 0 | 1.83 | -2.14 | -21.46 | 0.01 | -50.0 | 0.0 | 6.38 | 30.74 | 121.53 | 0 | 0 | 0 | 0 | 0 | 0 | -1.25 | -43.68 | 17.22 | -1.25 | -43.68 | 17.22 | -0.56 | -51.35 | -700.0 | -1.81 | -45.97 | -14.56 | -0.01 | -132.17 | -112.21 |
| 24Q2 (19) | 3.38 | 252.08 | 537.74 | 1.45 | 70.59 | 133.87 | 0.16 | 60.0 | -23.81 | 0 | 0 | 0 | 0.79 | -4.82 | -30.7 | -0.28 | -40.0 | -47.37 | 0.08 | 166.67 | -46.67 | 1.91 | 188.94 | -42.59 | 0.12 | 0 | 0 | 0 | 0 | 0 | 1.87 | 315.56 | -21.43 | 0.02 | 100.0 | 100.0 | 4.88 | 0.0 | 69.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.87 | 52.72 | 40.82 | -0.87 | 52.72 | 40.82 | -0.37 | -105.56 | -428.57 | -1.24 | 38.61 | 19.48 | 0.02 | 486.54 | -58.68 |
| 24Q1 (18) | 0.96 | -3.03 | 71.43 | 0.85 | 11.84 | 88.89 | 0.1 | -44.44 | -64.29 | 0 | 0 | 0 | 0.83 | -30.83 | -20.95 | -0.2 | -53.85 | -33.33 | 0.03 | -78.57 | -78.57 | 0.66 | -77.53 | -80.98 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.45 | -80.35 | -81.48 | 0.01 | 0.0 | 0.0 | 4.88 | 69.44 | 69.44 | 0 | 0 | 0 | 0 | 0 | 0 | -1.84 | -12.2 | -43.75 | -1.84 | -12.2 | -43.75 | -0.18 | -1700.0 | -181.82 | -2.02 | -22.42 | -90.57 | 0.00 | -91.25 | -93.92 |
| 23Q4 (17) | 0.99 | 33.78 | 35.62 | 0.76 | 94.87 | 65.22 | 0.18 | 0.0 | -50.0 | 0 | 0 | 0 | 1.2 | -12.41 | 62.16 | -0.13 | -225.0 | 43.48 | 0.14 | -22.22 | 75.0 | 2.94 | -29.74 | 47.06 | 0 | 0 | 0 | 0 | 0 | -100.0 | 2.29 | -1.72 | -7.29 | 0.01 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.64 | -8.61 | -45.13 | -1.64 | -8.61 | -45.13 | -0.01 | 85.71 | -106.25 | -1.65 | -4.43 | -70.1 | 0.04 | -26.1 | -49.56 |
| 23Q3 (16) | 0.74 | 39.62 | -10.84 | 0.39 | -37.1 | -11.36 | 0.18 | -14.29 | -58.14 | 0 | 0 | 0 | 1.37 | 20.18 | -13.29 | -0.04 | 78.95 | -120.0 | 0.18 | 20.0 | 38.46 | 4.19 | 25.86 | 41.36 | 0 | 0 | 0 | 0 | 0 | -100.0 | 2.33 | -2.1 | -7.17 | 0.01 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.51 | -2.72 | -67.78 | -1.51 | -2.72 | -67.78 | -0.07 | 0.0 | 0 | -1.58 | -2.6 | -75.56 | 0.05 | 8.89 | -49.36 |
| 23Q2 (15) | 0.53 | -5.36 | -17.19 | 0.62 | 37.78 | 31.91 | 0.21 | -25.0 | -56.25 | 0 | 0 | 0 | 1.14 | 8.57 | 72.73 | -0.19 | -26.67 | 24.0 | 0.15 | 7.14 | 400.0 | 3.33 | -4.26 | 275.83 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 2.38 | -2.06 | -7.75 | 0.01 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.47 | -14.84 | -33.64 | -1.47 | -14.84 | -33.64 | -0.07 | -131.82 | 0 | -1.54 | -45.28 | -40.0 | 0.05 | -13.71 | -37.29 |
| 23Q1 (14) | 0.56 | -23.29 | -65.85 | 0.45 | -2.17 | 2.27 | 0.28 | -22.22 | -41.67 | 0 | 0 | 0 | 1.05 | 41.89 | 2.94 | -0.15 | 34.78 | -200.0 | 0.14 | 75.0 | 250.0 | 3.47 | 73.7 | 179.65 | 0 | 0 | 0 | 0.02 | -33.33 | -75.0 | 2.43 | -1.62 | -10.0 | 0.01 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.28 | -13.27 | -21.9 | -1.28 | -13.27 | -21.9 | 0.22 | 37.5 | 4.76 | -1.06 | -9.28 | -26.19 | 0.06 | -27.36 | -37.52 |
| 22Q4 (13) | 0.73 | -12.05 | -40.16 | 0.46 | 4.55 | -11.54 | 0.36 | -16.28 | -25.0 | 0 | 0 | 0 | 0.74 | -53.16 | -34.51 | -0.23 | -215.0 | -235.29 | 0.08 | -38.46 | -11.11 | 2.00 | -32.46 | -25.78 | 0 | 0 | 0 | 0.03 | -50.0 | -66.67 | 2.47 | -1.59 | -12.41 | 0.01 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.13 | -25.56 | -13.0 | -1.13 | -25.56 | -13.0 | 0.16 | 0 | -23.81 | -0.97 | -7.78 | -22.78 | 0.08 | -25.81 | -15.2 |
| 22Q3 (12) | 0.83 | 29.69 | -29.66 | 0.44 | -6.38 | -41.33 | 0.43 | -10.42 | -8.51 | 0 | 0 | 0 | 1.58 | 139.39 | 172.41 | 0.2 | 180.0 | 171.43 | 0.13 | 333.33 | 225.0 | 2.96 | 234.62 | 171.7 | 0 | 0 | 0 | 0.06 | -25.0 | -50.0 | 2.51 | -2.71 | -14.63 | 0.01 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.9 | 18.18 | 22.41 | -0.9 | 18.18 | 22.41 | 0 | 0 | 0 | -0.9 | 18.18 | 22.41 | 0.10 | 34.84 | 12.03 |
| 22Q2 (11) | 0.64 | -60.98 | -77.46 | 0.47 | 6.82 | -59.48 | 0.48 | 0.0 | -4.0 | 0 | 0 | 0 | 0.66 | -35.29 | 34.69 | -0.25 | -400.0 | 50.98 | 0.03 | -25.0 | 200.0 | 0.88 | -28.76 | 329.2 | 0 | 0 | 0 | 0.08 | 0.0 | -33.33 | 2.58 | -4.44 | -17.57 | 0.01 | 0.0 | -50.0 | 2.88 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.1 | -4.76 | -26.44 | -1.1 | -4.76 | -26.44 | 0 | -100.0 | 0 | -1.1 | -30.95 | -26.44 | 0.08 | -14.01 | -23.36 |
| 22Q1 (10) | 1.64 | 34.43 | -53.28 | 0.44 | -15.38 | -62.71 | 0.48 | 0.0 | 14.29 | 0 | 0 | 0 | 1.02 | -9.73 | -10.53 | -0.05 | -129.41 | 0.0 | 0.04 | -55.56 | -20.0 | 1.24 | -53.9 | 25.22 | 0 | 0 | 0 | 0.08 | -11.11 | -27.27 | 2.7 | -4.26 | -16.92 | 0.01 | 0.0 | -50.0 | 2.88 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.05 | -5.0 | -191.67 | -1.05 | -5.0 | -191.67 | 0.21 | 0.0 | 0 | -0.84 | -6.33 | -133.33 | 0.09 | -1.42 | -29.25 |
| 21Q4 (9) | 1.22 | 3.39 | 7.02 | 0.52 | -30.67 | 6.12 | 0.48 | 2.13 | 9.09 | 0 | 0 | 0 | 1.13 | 94.83 | -22.6 | 0.17 | 160.71 | 383.33 | 0.09 | 125.0 | -57.14 | 2.69 | 147.23 | -39.82 | 0 | 0 | 0 | 0.09 | -25.0 | -18.18 | 2.82 | -4.08 | -14.55 | 0.01 | 0.0 | -50.0 | 2.88 | 0.0 | 43.28 | 0 | 0 | 0 | 0 | 0 | 0 | -1.0 | 13.79 | -222.58 | -1.0 | 13.79 | -222.58 | 0.21 | 0 | 0 | -0.79 | 31.9 | -154.84 | 0.09 | -1.99 | -48.34 |
| 21Q3 (8) | 1.18 | -58.45 | -0.84 | 0.75 | -35.34 | -28.57 | 0.47 | -6.0 | 11.9 | 0 | 0 | 0 | 0.58 | 18.37 | -67.05 | -0.28 | 45.1 | -200.0 | 0.04 | 300.0 | -82.61 | 1.09 | 428.61 | -78.15 | 0 | 0 | 0 | 0.12 | 0.0 | -14.29 | 2.94 | -6.07 | -14.04 | 0.01 | -50.0 | -50.0 | 2.88 | 0.0 | 104.26 | 0 | 0 | 0 | 0 | 0 | 0 | -1.16 | -33.33 | -364.0 | -1.16 | -33.33 | -364.0 | 0 | 0 | 0 | -1.16 | -33.33 | -364.0 | 0.09 | -7.75 | -49.54 |
| 21Q2 (7) | 2.84 | -19.09 | 192.78 | 1.16 | -1.69 | 8.41 | 0.5 | 19.05 | 11.11 | 0 | 0 | 0 | 0.49 | -57.02 | -27.94 | -0.51 | -920.0 | -240.0 | 0.01 | -80.0 | -83.33 | 0.21 | -79.22 | 0 | 0 | 0 | 0 | 0.12 | 9.09 | 0.0 | 3.13 | -3.69 | -9.8 | 0.02 | 0.0 | 0.0 | 2.88 | 0.0 | 104.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.87 | -141.67 | -64.15 | -0.87 | -141.67 | -64.15 | 0 | 0 | 0 | -0.87 | -141.67 | -64.15 | 0.10 | -20.63 | -22.81 |
| 21Q1 (6) | 3.51 | 207.89 | 338.75 | 1.18 | 140.82 | 5.36 | 0.42 | -4.55 | -2.33 | 0 | 0 | 0 | 1.14 | -21.92 | 44.3 | -0.05 | 16.67 | 86.84 | 0.05 | -76.19 | 0.0 | 0.99 | -77.84 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | 10.0 | 3.25 | -1.52 | -9.22 | 0.02 | 0.0 | 0.0 | 2.88 | 43.28 | 104.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.36 | -16.13 | 67.27 | -0.36 | -16.13 | 67.27 | 0 | 0 | 0 | -0.36 | -16.13 | 67.27 | 0.13 | -28.02 | -1.95 |
| 20Q4 (5) | 1.14 | -4.2 | 21.28 | 0.49 | -53.33 | -43.02 | 0.44 | 4.76 | 2.33 | 0 | 0 | 0 | 1.46 | -17.05 | 5.8 | -0.06 | -121.43 | 0.0 | 0.21 | -8.7 | 50.0 | 4.48 | -10.25 | 0 | 0 | 0 | 0 | 0.11 | -21.43 | 22.22 | 3.3 | -3.51 | -10.57 | 0.02 | 0.0 | 0.0 | 2.01 | 42.55 | 42.55 | 0 | 0 | 0 | 0 | 0 | 0 | -0.31 | -24.0 | 56.94 | -0.31 | -24.0 | 56.94 | 0 | 0 | 0 | -0.31 | -24.0 | 56.94 | 0.17 | -4.27 | -0.23 |
| 20Q3 (4) | 1.19 | 22.68 | 0.0 | 1.05 | -1.87 | 0.0 | 0.42 | -6.67 | 0.0 | 0 | 0 | 0.0 | 1.76 | 158.82 | 0.0 | 0.28 | 286.67 | 0.0 | 0.23 | 283.33 | 0.0 | 4.99 | 0 | 0.0 | 0 | 0 | 0.0 | 0.14 | 16.67 | 0.0 | 3.42 | -1.44 | 0.0 | 0.02 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.25 | 52.83 | 0.0 | -0.25 | 52.83 | 0.0 | 0 | 0 | 0.0 | -0.25 | 52.83 | 0.0 | 0.18 | 41.13 | 0.0 |
