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) | 6.75 | 8.35 | 0 | 0 | 0 | 0 | 0 | 0 | 7.67 | -45.37 | -1.73 | 0 | 2.26 | 9.18 | 29.47 | 99.85 | 4.46 | -21.2 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 9.62 | 0.0 | 3.79 | -12.06 | 0.19 | 0.0 | -1.71 | 0 | 2.27 | -42.96 | -0.13 | 0 | -1.84 | 0 | 0.00 | 0 |
| 2022 (9) | 6.23 | 24.85 | 0 | 0 | 0 | 0 | 0 | 0 | 14.04 | -11.08 | -1.65 | 0 | 2.07 | -65.38 | 14.74 | -61.07 | 5.66 | -4.39 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 9.62 | 0.0 | 4.31 | 3.36 | 0.19 | 0.0 | -0.52 | 0 | 3.98 | -41.04 | -0.12 | 0 | -0.64 | 0 | 0.00 | 0 |
| 2021 (8) | 4.99 | -49.54 | 0 | 0 | 0 | 0 | 0 | 0 | 15.79 | -7.55 | 1.33 | -35.75 | 5.98 | 32.59 | 37.87 | 43.43 | 5.92 | 126.82 | 0 | 0 | 0 | 0 | 0.04 | -42.86 | 9.62 | -0.1 | 4.17 | 5.04 | 0.19 | 5.56 | 2.38 | -24.44 | 6.75 | -7.41 | -0.28 | 0 | 2.1 | -23.08 | 0.00 | 0 |
| 2020 (7) | 9.89 | 7.73 | 0 | 0 | 0 | 0 | 0 | 0 | 17.08 | -15.61 | 2.07 | -21.29 | 4.51 | -29.42 | 26.41 | -16.36 | 2.61 | 0.0 | 0 | 0 | 0 | 0 | 0.07 | -41.67 | 9.63 | 1.69 | 3.97 | 7.3 | 0.18 | 260.0 | 3.15 | 9.0 | 7.29 | 9.79 | -0.42 | 0 | 2.73 | 13.28 | 0.00 | 0 |
| 2019 (6) | 9.18 | 13.33 | 0 | 0 | 0 | 0 | 0 | 0 | 20.24 | 13.9 | 2.63 | 806.9 | 6.39 | 117.35 | 31.57 | 90.82 | 2.61 | -29.46 | 0 | 0 | 0 | 0 | 0.12 | -33.33 | 9.47 | 0.32 | 3.7 | 0.82 | 0.05 | 150.0 | 2.89 | 280.26 | 6.64 | 49.21 | -0.48 | 0 | 2.41 | 282.54 | 0.00 | 0 |
| 2018 (5) | 8.1 | -12.72 | 0 | 0 | 0 | 0 | 0 | 0 | 17.77 | 1.54 | 0.29 | -70.1 | 2.94 | -1.01 | 16.54 | -2.51 | 3.7 | 31.67 | 0 | 0 | 0 | 0 | 0.18 | -21.74 | 9.44 | 0.0 | 3.67 | 2.8 | 0.02 | 0 | 0.76 | -50.65 | 4.45 | -12.92 | -0.13 | 0 | 0.63 | -58.55 | 0.00 | 0 |
| 2017 (4) | 9.28 | -2.01 | 0 | 0 | 0 | 0 | 0 | 0 | 17.5 | -36.46 | 0.97 | -77.8 | 2.97 | -62.59 | 16.97 | -41.13 | 2.81 | -10.51 | 0 | 0 | 0 | 0 | 0.23 | 228.57 | 9.44 | 0.0 | 3.57 | 13.69 | 0 | 0 | 1.54 | -66.81 | 5.11 | -34.32 | -0.02 | 0 | 1.52 | -68.2 | 0.00 | 0 |
| 2016 (3) | 9.47 | -22.38 | 0 | 0 | 0 | 0 | 0 | 0 | 27.54 | -14.07 | 4.37 | -14.48 | 7.94 | 35.03 | 28.83 | 57.15 | 3.14 | -39.96 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | 9.44 | 0.0 | 3.14 | 19.39 | 0 | 0 | 4.64 | -8.84 | 7.78 | 0.78 | 0.14 | -78.79 | 4.78 | -16.87 | 0.00 | 0 |
| 2015 (2) | 12.2 | 52.12 | 0 | 0 | 0 | 0 | 0 | 0 | 32.05 | 66.58 | 5.11 | 168.95 | 5.88 | 23.27 | 18.35 | -26.0 | 5.23 | -7.43 | 0 | 0 | 0 | 0 | 0.08 | 300.0 | 9.44 | 0.0 | 2.63 | -12.33 | 0 | 0 | 5.09 | 147.09 | 7.72 | 52.57 | 0.66 | -13.16 | 5.75 | 103.9 | 0.00 | 0 |
| 2014 (1) | 8.02 | -21.06 | 0 | 0 | 0 | 0 | 0 | 0 | 19.24 | -16.42 | 1.9 | -40.44 | 4.77 | 6.95 | 24.79 | 27.96 | 5.65 | 66.67 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 9.44 | 0.0 | 3.0 | -16.43 | 0 | 0 | 2.06 | -32.01 | 5.06 | -23.56 | 0.76 | 68.89 | 2.82 | -18.97 | 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) | 6.77 | -4.65 | 13.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.0 | -16.9 | 48.51 | 0 | -100.0 | 100.0 | 2.64 | -16.98 | 65.0 | 21.29 | -23.54 | 2.06 | 4.94 | 6.47 | -7.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 9.62 | 0.0 | 0.0 | 2.08 | 0.0 | -45.12 | 0.19 | 0.0 | 0.0 | 0.12 | 0.0 | 107.55 | 2.39 | 0.0 | 0.0 | 0.04 | -55.56 | 233.33 | 0.16 | -23.81 | 109.88 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.1 | 0.28 | 16.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.61 | 7.76 | 121.47 | 0.04 | -50.0 | 108.0 | 3.18 | 19.1 | 144.62 | 27.85 | -1.55 | 94.92 | 4.64 | 6.42 | -16.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 9.62 | 0.0 | 0.0 | 2.08 | -45.12 | -45.12 | 0.19 | 0.0 | 0.0 | 0.12 | 107.36 | 111.01 | 2.39 | 1.7 | -17.01 | 0.09 | 200.0 | 152.94 | 0.21 | 113.13 | 116.67 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.08 | 4.89 | 18.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.35 | 37.3 | 112.03 | 0.08 | 161.54 | 113.56 | 2.67 | 18.14 | 75.66 | 28.28 | -4.01 | 125.9 | 4.36 | -2.24 | -25.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 9.62 | 0.0 | 0.0 | 3.79 | 0.0 | -12.06 | 0.19 | 0.0 | 0.0 | -1.63 | 4.68 | -46.85 | 2.35 | 3.52 | -30.68 | 0.03 | 123.08 | 133.33 | -1.6 | 13.04 | -33.33 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.75 | 13.07 | 8.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.44 | 20.79 | 0.0 | -0.13 | 74.0 | -225.0 | 2.26 | 41.25 | 9.18 | 29.47 | 41.25 | 99.99 | 4.46 | -16.32 | -21.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 9.62 | 0.0 | 0.0 | 3.79 | 0.0 | -12.06 | 0.19 | 0.0 | 0.0 | -1.71 | -7.55 | -228.85 | 2.27 | -5.02 | -42.96 | -0.13 | -333.33 | -8.33 | -1.84 | -13.58 | -187.5 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.97 | -1.97 | 15.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.02 | 23.93 | -41.45 | -0.5 | 0.0 | -235.14 | 1.6 | 23.08 | -54.8 | 20.86 | 46.02 | 10.96 | 5.33 | -4.48 | -16.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 200.0 | 9.62 | 0.0 | 0.0 | 3.79 | 0.0 | -12.06 | 0.19 | 0.0 | 0.0 | -1.59 | -45.87 | -205.77 | 2.39 | -17.01 | -39.95 | -0.03 | 82.35 | 0.0 | -1.62 | -28.57 | -194.55 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.09 | 2.01 | 4.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.63 | 3.16 | -65.1 | -0.5 | 15.25 | 77.27 | 1.3 | -14.47 | -68.67 | 14.29 | 14.1 | -35.63 | 5.58 | -4.78 | -7.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 9.62 | 0.0 | 0.0 | 3.79 | -12.06 | -12.06 | 0.19 | 0.0 | 0.0 | -1.09 | 1.8 | -22.47 | 2.88 | -15.04 | -20.22 | -0.17 | -88.89 | -21.43 | -1.26 | -5.0 | -22.33 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.97 | -4.17 | 15.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.58 | -35.25 | -54.73 | -0.59 | -1375.0 | -380.95 | 1.52 | -26.57 | -60.72 | 12.52 | -15.02 | -46.49 | 5.86 | 3.53 | -16.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 9.62 | 0.0 | 0.0 | 4.31 | 0.0 | 3.36 | 0.19 | 0.0 | 0.0 | -1.11 | -113.46 | -177.08 | 3.39 | -14.82 | -41.65 | -0.09 | 25.0 | 18.18 | -1.2 | -87.5 | -190.23 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.23 | 20.04 | 24.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.44 | -29.28 | -66.2 | -0.04 | -110.81 | -103.77 | 2.07 | -41.53 | -65.38 | 14.73 | -21.63 | -61.1 | 5.66 | -11.56 | -4.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 200.0 | -25.0 | 9.62 | 0.0 | 0.0 | 4.31 | 0.0 | 3.36 | 0.19 | 0.0 | 0.0 | -0.52 | 0.0 | -121.85 | 3.98 | 0.0 | -41.04 | -0.12 | -300.0 | 57.14 | -0.64 | -16.36 | -130.48 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.19 | -10.67 | -30.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.45 | -26.12 | 3.92 | 0.37 | 116.82 | 60.87 | 3.54 | -14.7 | 37.74 | 18.80 | -15.29 | 4.31 | 6.4 | 6.14 | 18.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -80.0 | 9.62 | 0.0 | -0.1 | 4.31 | 0.0 | 3.36 | 0.19 | 0.0 | 0.0 | -0.52 | 41.57 | -140.0 | 3.98 | 10.25 | -29.68 | -0.03 | 78.57 | 90.32 | -0.55 | 46.6 | -155.56 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.81 | 12.82 | -45.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.67 | 33.81 | 86.06 | -2.2 | -1147.62 | -1733.33 | 4.15 | 7.24 | 89.5 | 22.19 | -5.15 | 60.92 | 6.03 | -14.22 | 81.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | -66.67 | 9.62 | 0.0 | -0.1 | 4.31 | 3.36 | 8.56 | 0.19 | 0.0 | 5.56 | -0.89 | -161.81 | -168.99 | 3.61 | -37.87 | -33.52 | -0.14 | -27.27 | 57.58 | -1.03 | -177.44 | -207.29 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.15 | 3.21 | -51.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.49 | -51.66 | 27.37 | 0.21 | -80.19 | 40.0 | 3.87 | -35.28 | 54.18 | 23.40 | -38.22 | 61.92 | 7.03 | 18.75 | 145.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -57.14 | 9.62 | 0.0 | -0.1 | 4.17 | 0.0 | 5.04 | 0.19 | 0.0 | 5.56 | 1.44 | -39.5 | 2.86 | 5.81 | -13.93 | 4.87 | -0.11 | 60.71 | 68.57 | 1.33 | -36.67 | 26.67 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.99 | -33.11 | -49.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.22 | 117.47 | 26.89 | 1.06 | 360.87 | 17.78 | 5.98 | 132.68 | 32.59 | 37.87 | 110.14 | 43.43 | 5.92 | 9.63 | 126.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | -42.86 | 9.62 | -0.1 | -0.1 | 4.17 | 0.0 | 5.04 | 0.19 | 0.0 | 5.56 | 2.38 | 83.08 | -24.44 | 6.75 | 19.26 | -7.41 | -0.28 | 9.68 | 33.33 | 2.1 | 112.12 | -23.08 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.46 | -29.56 | -28.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.32 | 32.27 | -32.79 | 0.23 | 291.67 | -66.18 | 2.57 | 17.35 | 7.98 | 18.02 | 30.68 | 54.33 | 5.4 | 62.65 | 77.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | -37.5 | 9.63 | 0.0 | -0.1 | 4.17 | 5.04 | 5.04 | 0.19 | 5.56 | 5.56 | 1.3 | 0.78 | -42.22 | 5.66 | 4.24 | -11.56 | -0.31 | 6.06 | 38.0 | 0.99 | 3.12 | -43.43 | 0.00 | 0 | 0 |
| 21Q2 (7) | 10.59 | -0.47 | -8.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.51 | -8.39 | -37.25 | -0.12 | -180.0 | -123.08 | 2.19 | -12.75 | 2.82 | 13.79 | -4.56 | 0 | 3.32 | 16.08 | -9.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | -33.33 | 9.63 | 0.0 | 0.52 | 3.97 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 1.29 | -7.86 | -17.83 | 5.43 | -1.99 | -5.07 | -0.33 | 5.71 | 32.65 | 0.96 | -8.57 | -11.11 | 0.00 | 0 | 0 |
| 21Q1 (6) | 10.64 | 7.58 | -8.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.74 | -51.85 | 11.84 | 0.15 | -83.33 | 850.0 | 2.51 | -44.35 | 60.9 | 14.45 | -45.28 | 0 | 2.86 | 9.58 | -7.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -36.36 | 9.63 | 0.0 | 0.52 | 3.97 | 0.0 | 7.3 | 0.18 | 0.0 | 260.0 | 1.4 | -55.56 | -3.45 | 5.54 | -24.01 | 6.54 | -0.35 | 16.67 | 22.22 | 1.05 | -61.54 | 5.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.89 | -5.27 | 7.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.69 | 15.18 | -36.71 | 0.9 | 32.35 | -52.38 | 4.51 | 89.5 | -29.42 | 26.41 | 126.11 | 0 | 2.61 | -14.43 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | -41.67 | 9.63 | -0.1 | 1.69 | 3.97 | 0.0 | 7.3 | 0.18 | 0.0 | 260.0 | 3.15 | 40.0 | 9.0 | 7.29 | 13.91 | 9.79 | -0.42 | 16.0 | 12.5 | 2.73 | 56.0 | 13.28 | 0.00 | 0 | 0 |
| 20Q3 (4) | 10.44 | -9.53 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.94 | 23.5 | 0.0 | 0.68 | 30.77 | 0.0 | 2.38 | 11.74 | 0.0 | 11.68 | 0 | 0.0 | 3.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.08 | -11.11 | 0.0 | 9.64 | 0.63 | 0.0 | 3.97 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 2.25 | 43.31 | 0.0 | 6.4 | 11.89 | 0.0 | -0.5 | -2.04 | 0.0 | 1.75 | 62.04 | 0.0 | 0.00 | 0 | 0.0 |
