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) | 1.95 | -33.45 | 0.71 | -29.0 | 5.59 | -2.44 | 0 | 0 | 5.39 | -19.55 | -2.13 | 0 | 3.56 | -5.32 | 66.05 | 17.69 | 2.21 | 8.33 | 5.27 | -5.56 | 1.38 | 820.0 | 0.06 | 200.0 | 12.71 | 0.0 | 0 | 0 | 1.17 | 0.0 | -8.44 | 0 | -7.27 | 0 | 3.45 | -4.96 | -4.99 | 0 | -0.01 | 0 |
| 2022 (9) | 2.93 | 68.39 | 1.0 | 1328.57 | 5.73 | 28550.0 | 0 | 0 | 6.7 | -65.75 | -3.45 | 0 | 3.76 | -65.38 | 56.12 | 1.08 | 2.04 | -14.64 | 5.58 | 0 | 0.15 | -97.63 | 0.02 | 0 | 12.71 | 0.0 | 0 | 0 | 1.17 | 0.0 | -6.25 | 0 | -5.08 | 0 | 3.63 | 0 | -2.62 | 0 | -0.01 | 0 |
| 2021 (8) | 1.74 | 112.2 | 0.07 | -98.03 | 0.02 | -99.41 | 0 | 0 | 19.56 | 210.97 | 4.74 | 0 | 10.86 | 154.33 | 55.52 | -18.21 | 2.39 | 18.32 | 0 | 0 | 6.32 | 626.44 | 0 | 0 | 12.71 | -30.01 | 0 | 0 | 1.17 | 0.0 | -2.74 | 0 | -1.58 | 0 | -0.93 | 0 | -3.67 | 0 | 0.00 | -96.31 |
| 2020 (7) | 0.82 | 12.33 | 3.55 | -39.73 | 3.39 | -53.11 | 0 | 0 | 6.29 | -43.33 | -0.88 | 0 | 4.27 | 25.59 | 67.89 | 121.63 | 2.02 | -25.74 | 0 | 0 | 0.87 | -62.17 | 0 | 0 | 18.16 | 0.0 | 0 | 0 | 1.17 | 0.0 | -12.94 | 0 | -11.77 | 0 | -0.89 | 0 | -13.83 | 0 | 0.03 | -9.46 |
| 2019 (6) | 0.73 | -66.97 | 5.89 | -13.89 | 7.23 | -4.11 | 0 | 0 | 11.1 | -54.86 | -4.04 | 0 | 3.4 | -63.68 | 30.63 | -19.53 | 2.72 | -37.76 | 0 | 0 | 2.3 | -0.43 | 0 | 0 | 18.16 | 4.61 | 0 | 0 | 1.17 | 0.0 | -12.04 | 0 | -10.87 | 0 | -1.0 | 0 | -13.04 | 0 | 0.03 | 106.03 |
| 2018 (5) | 2.21 | 92.17 | 6.84 | -4.74 | 7.54 | -34.15 | 0 | 0 | 24.59 | -5.06 | -0.05 | 0 | 9.36 | -4.1 | 38.06 | 1.01 | 4.37 | 6.59 | 0 | 0 | 2.31 | 80.47 | 0 | 0 | 17.36 | 7.69 | 0 | 0 | 1.17 | 0.0 | -7.52 | 0 | -6.35 | 0 | -0.63 | 0 | -8.15 | 0 | 0.01 | 0 |
| 2017 (4) | 1.15 | -49.34 | 7.18 | -15.03 | 11.45 | 13.25 | 0 | 0 | 25.9 | 18.7 | 1.22 | 0 | 9.76 | -0.2 | 37.68 | -15.93 | 4.1 | -21.0 | 0 | 0 | 1.28 | -82.59 | 0 | 0 | 16.12 | -26.96 | 0 | 0 | 1.17 | 0.0 | -6.64 | 0 | -5.48 | 0 | -0.43 | 0 | -7.07 | 0 | -0.01 | 0 |
| 2016 (3) | 2.27 | -18.05 | 8.45 | -32.18 | 10.11 | -37.01 | 0 | 0 | 21.82 | -8.97 | -7.48 | 0 | 9.78 | 8.19 | 44.82 | 18.85 | 5.19 | -43.77 | 0 | 0 | 7.35 | 44.69 | 0 | 0 | 22.07 | 0.0 | 0 | 0 | 1.17 | 0.0 | -14.77 | 0 | -13.6 | 0 | -0.23 | 0 | -15.0 | 0 | -0.01 | 0 |
| 2015 (2) | 2.77 | -41.19 | 12.46 | 18.33 | 16.05 | -13.62 | 0 | 0 | 23.97 | -17.83 | -5.6 | 0 | 9.04 | -24.92 | 37.71 | -8.63 | 9.23 | 0.11 | 0 | 0 | 5.08 | 36.56 | 0 | 0 | 22.07 | 0.0 | 0.15 | 0.0 | 1.17 | 0.0 | -8.91 | 0 | -7.59 | 0 | 0.54 | -32.5 | -8.37 | 0 | -0.01 | 0 |
| 2014 (1) | 4.71 | 60.75 | 10.53 | 7.12 | 18.58 | 9678.95 | 0 | 0 | 29.17 | 1.89 | -1.82 | 0 | 12.04 | 8.47 | 41.28 | 6.46 | 9.22 | -6.59 | 0 | 0 | 3.72 | -82.1 | 0 | 0 | 22.07 | 5.2 | 0.15 | 0.0 | 1.17 | 0.0 | -3.3 | 0 | -1.98 | 0 | 0.8 | 196.3 | -2.5 | 0 | 0.03 | -30.3 |
| 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) | 2.17 | 1.4 | -28.62 | 7.8 | 0.0 | 680.0 | 0.04 | 0.0 | -99.3 | 0 | 0 | 0 | 1.39 | -14.72 | -16.77 | -0.26 | 18.75 | 35.0 | 2.86 | -12.0 | -33.95 | 60.21 | -6.81 | -11.28 | 2.13 | -2.74 | -0.93 | 5.27 | 0.0 | -5.56 | 0.26 | 225.0 | -83.75 | 0.05 | 0.0 | -44.44 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -9.52 | -2.81 | -20.81 | -8.36 | -3.21 | -24.59 | 3.86 | 4.32 | 6.04 | -5.66 | -1.8 | -33.49 | -0.01 | -1.23 | -37.14 |
| 24Q2 (19) | 2.14 | -11.2 | -38.15 | 7.8 | 602.7 | 680.0 | 0.04 | -88.57 | -99.3 | 0 | 0 | 0 | 1.63 | 94.05 | 21.64 | -0.32 | 37.25 | 55.56 | 3.25 | -6.88 | -22.25 | 64.61 | -12.25 | -3.85 | 2.19 | 2.82 | 22.35 | 5.27 | 0.0 | -5.56 | 0.08 | -98.76 | -95.06 | 0.05 | 25.0 | -28.57 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -9.26 | -3.46 | -23.8 | -8.1 | -4.11 | -28.37 | 3.7 | 2.21 | 10.78 | -5.56 | -4.32 | -34.3 | -0.01 | -2.91 | -37.03 |
| 24Q1 (18) | 2.41 | 23.59 | -2.03 | 1.11 | 56.34 | 11.0 | 0.35 | -93.74 | 600.0 | 0 | 0 | 0 | 0.84 | -5.62 | -43.62 | -0.51 | 8.93 | -15.91 | 3.49 | -1.97 | -10.97 | 73.63 | 11.48 | 16.27 | 2.13 | -3.62 | 13.9 | 5.27 | 0.0 | -5.56 | 6.47 | 368.84 | 11.36 | 0.04 | -33.33 | -42.86 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -8.95 | -6.04 | -33.78 | -7.78 | -7.02 | -40.94 | 3.62 | 4.93 | -0.55 | -5.33 | -6.81 | -74.75 | -0.01 | -3.89 | 19.65 |
| 23Q4 (17) | 1.95 | -35.86 | -33.45 | 0.71 | -29.0 | -29.0 | 5.59 | -2.27 | -2.44 | 0 | 0 | 0 | 0.89 | -46.71 | -52.66 | -0.56 | -40.0 | 37.78 | 3.56 | -17.78 | -5.32 | 66.05 | -2.68 | 17.52 | 2.21 | 2.79 | 8.33 | 5.27 | -5.56 | -5.56 | 1.38 | -13.75 | 820.0 | 0.06 | -33.33 | 200.0 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -8.44 | -7.11 | -35.04 | -7.27 | -8.35 | -43.11 | 3.45 | -5.22 | -4.96 | -4.99 | -17.69 | -90.46 | -0.01 | -26.72 | 11.43 |
| 23Q3 (16) | 3.04 | -12.14 | 29.91 | 1.0 | 0.0 | 25.0 | 5.72 | -0.35 | 0.0 | 0 | 0 | 0 | 1.67 | 24.63 | 10.6 | -0.4 | 44.44 | 47.37 | 4.33 | 3.59 | -2.04 | 67.87 | 0.99 | 42.19 | 2.15 | 20.11 | 10.26 | 5.58 | 0.0 | -2.62 | 1.6 | -1.23 | 900.0 | 0.09 | 28.57 | 0 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -7.88 | -5.35 | -47.29 | -6.71 | -6.34 | -60.53 | 3.64 | 8.98 | 0.83 | -4.24 | -2.42 | -143.68 | -0.01 | -1.15 | 5.58 |
| 23Q2 (15) | 3.46 | 40.65 | 168.22 | 1.0 | 0.0 | 25.0 | 5.74 | 11380.0 | 0.7 | 0 | 0 | 0 | 1.34 | -10.07 | 2.29 | -0.72 | -63.64 | 0.0 | 4.18 | 6.63 | -13.81 | 67.20 | 6.12 | 85.4 | 1.79 | -4.28 | -16.74 | 5.58 | 0.0 | -2.62 | 1.62 | -72.12 | 800.0 | 0.07 | 0.0 | 0 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -7.48 | -11.81 | -62.96 | -6.31 | -14.31 | -84.5 | 3.34 | -8.24 | -8.24 | -4.14 | -35.74 | -335.79 | -0.01 | 39.66 | -32.82 |
| 23Q1 (14) | 2.46 | -16.04 | 73.24 | 1.0 | 0.0 | 35.14 | 0.05 | -99.13 | 150.0 | 0 | 0 | 0 | 1.49 | -20.74 | -25.13 | -0.44 | 51.11 | 58.88 | 3.92 | 4.26 | -49.74 | 63.33 | 12.68 | 41.19 | 1.87 | -8.33 | -2.6 | 5.58 | 0.0 | 0 | 5.81 | 3773.33 | 1.57 | 0.07 | 250.0 | 0 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -6.69 | -7.04 | -75.13 | -5.52 | -8.66 | -108.3 | 3.64 | 0.28 | 908.89 | -3.05 | -16.41 | 28.57 | -0.01 | -14.51 | -22.24 |
| 22Q4 (13) | 2.93 | 25.21 | 68.39 | 1.0 | 25.0 | 1328.57 | 5.73 | 0.17 | 28550.0 | 0 | 0 | 0 | 1.88 | 24.5 | -57.75 | -0.9 | -18.42 | -300.0 | 3.76 | -14.93 | -65.38 | 56.20 | 17.75 | 1.23 | 2.04 | 4.62 | -14.64 | 5.58 | -2.62 | 0 | 0.15 | -6.25 | -97.63 | 0.02 | 0 | 0 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -6.25 | -16.82 | -128.1 | -5.08 | -21.53 | -221.52 | 3.63 | 0.55 | 490.32 | -2.62 | -50.57 | 28.61 | -0.01 | -35.08 | -1015.77 |
| 22Q3 (12) | 2.34 | 81.4 | 19.39 | 0.8 | 0.0 | 627.27 | 5.72 | 0.35 | 28500.0 | 0 | 0 | 0 | 1.51 | 15.27 | -73.18 | -0.76 | -5.56 | -143.43 | 4.42 | -8.87 | -54.94 | 47.73 | 31.68 | -16.12 | 1.95 | -9.3 | -7.58 | 5.73 | 0.0 | 0 | 0.16 | -11.11 | -97.47 | 0 | 0 | 0 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -5.35 | -16.56 | -67.19 | -4.18 | -22.22 | -105.91 | 3.61 | -0.82 | 440.57 | -1.74 | -83.16 | 59.15 | -0.01 | -42.29 | -313.38 |
| 22Q2 (11) | 1.29 | -9.15 | -37.38 | 0.8 | 8.11 | 15.94 | 5.7 | 28400.0 | 28400.0 | 0 | 0 | 0 | 1.31 | -34.17 | -75.38 | -0.72 | 32.71 | -146.75 | 4.85 | -37.82 | -40.34 | 36.25 | -19.19 | -41.24 | 2.15 | 11.98 | -2.71 | 5.73 | 0 | 0 | 0.18 | -96.85 | -97.16 | 0 | 0 | 0 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -4.59 | -20.16 | 7.09 | -3.42 | -29.06 | 9.52 | 3.64 | 908.89 | 460.4 | -0.95 | 77.75 | 84.03 | -0.00 | 44.46 | -128.9 |
| 22Q1 (10) | 1.42 | -18.39 | 162.96 | 0.74 | 957.14 | -76.95 | 0.02 | 0.0 | -99.42 | 0 | 0 | 0 | 1.99 | -55.28 | -52.16 | -1.07 | -337.78 | -207.0 | 7.8 | -28.18 | 43.65 | 44.85 | -19.21 | -24.25 | 1.92 | -19.67 | 3.78 | 0 | 0 | 0 | 5.72 | -9.49 | 705.63 | 0 | 0 | 0 | 12.71 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -3.82 | -39.42 | 41.05 | -2.65 | -67.72 | 50.09 | -0.45 | 51.61 | 52.13 | -4.27 | -16.35 | 42.45 | -0.01 | -957.92 | -139.57 |
| 21Q4 (9) | 1.74 | -11.22 | 112.2 | 0.07 | -36.36 | -98.03 | 0.02 | 0.0 | -99.41 | 0 | 0 | 0 | 4.45 | -20.96 | 108.92 | 0.45 | -74.29 | 260.71 | 10.86 | 10.7 | 154.33 | 55.52 | -2.43 | -18.21 | 2.39 | 13.27 | 18.32 | 0 | 0 | 0 | 6.32 | -0.16 | 626.44 | 0 | 0 | 0 | 12.71 | 0.0 | -30.01 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -2.74 | 14.37 | 78.83 | -1.58 | 22.17 | 86.58 | -0.93 | 12.26 | -4.49 | -3.67 | 13.85 | 73.46 | 0.00 | -68.53 | -96.31 |
| 21Q3 (8) | 1.96 | -4.85 | 28.95 | 0.11 | -84.06 | -97.02 | 0.02 | 0.0 | -99.41 | 0 | 0 | 0 | 5.63 | 5.83 | 258.6 | 1.75 | 13.64 | 32.58 | 9.81 | 20.66 | 181.09 | 56.90 | -7.75 | 7.45 | 2.11 | -4.52 | 3.43 | 0 | 0 | 0 | 6.33 | -0.16 | 545.92 | 0 | 0 | 0 | 12.71 | 0.0 | -30.01 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -3.2 | 35.22 | 74.72 | -2.03 | 46.3 | 82.33 | -1.06 | -4.95 | 0.0 | -4.26 | 28.4 | 68.95 | 0.00 | -80.73 | -88.77 |
| 21Q2 (7) | 2.06 | 281.48 | 63.49 | 0.69 | -78.5 | -84.1 | 0.02 | -99.42 | -99.72 | 0 | 0 | 0 | 5.32 | 27.88 | 306.11 | 1.54 | 54.0 | 254.0 | 8.13 | 49.72 | 229.15 | 61.68 | 4.17 | 0 | 2.21 | 19.46 | 5.24 | 0 | 0 | 0 | 6.34 | 792.96 | 61.73 | 0 | 0 | 0 | 12.71 | 0.0 | -30.01 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -4.94 | 23.77 | 64.66 | -3.78 | 28.81 | 70.49 | -1.01 | -7.45 | 17.21 | -5.95 | 19.81 | 60.86 | 0.02 | -23.96 | -59.2 |
| 21Q1 (6) | 0.54 | -34.15 | -49.53 | 3.21 | -9.58 | -52.72 | 3.46 | 2.06 | -51.94 | 0 | 0 | 0 | 4.16 | 95.31 | 225.0 | 1.0 | 457.14 | 208.7 | 5.43 | 27.17 | 80.4 | 59.21 | -12.77 | 0 | 1.85 | -8.42 | -25.1 | 0 | 0 | 0 | 0.71 | -18.39 | -67.28 | 0 | 0 | 0 | 12.71 | -30.01 | -30.01 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -6.48 | 49.92 | 50.04 | -5.31 | 54.89 | 55.0 | -0.94 | -5.62 | 11.32 | -7.42 | 46.35 | 47.11 | 0.02 | -20.1 | -27.61 |
| 20Q4 (5) | 0.82 | -46.05 | 12.33 | 3.55 | -3.79 | -39.73 | 3.39 | 0.59 | -53.11 | 0 | 0 | 0 | 2.13 | 35.67 | -12.35 | -0.28 | -121.21 | 77.24 | 4.27 | 22.35 | 25.59 | 67.89 | 28.19 | 0 | 2.02 | -0.98 | -25.74 | 0 | 0 | 0 | 0.87 | -11.22 | -62.17 | 0 | 0 | 0 | 18.16 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 0.0 | 0.0 | -12.94 | -2.21 | -7.48 | -11.77 | -2.44 | -8.28 | -0.89 | 16.04 | 11.0 | -13.83 | -0.8 | -6.06 | 0.03 | -4.09 | -9.46 |
| 20Q3 (4) | 1.52 | 20.63 | 0.0 | 3.69 | -14.98 | 0.0 | 3.37 | -53.39 | 0.0 | 0 | 0 | 0.0 | 1.57 | 19.85 | 0.0 | 1.32 | 232.0 | 0.0 | 3.49 | 41.3 | 0.0 | 52.96 | 0 | 0.0 | 2.04 | -2.86 | 0.0 | 0 | 0 | 0.0 | 0.98 | -75.0 | 0.0 | 0 | 0 | 0.0 | 18.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.17 | 0.0 | 0.0 | -12.66 | 9.44 | 0.0 | -11.49 | 10.3 | 0.0 | -1.06 | 13.11 | 0.0 | -13.72 | 9.74 | 0.0 | 0.03 | -29.98 | 0.0 |
