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) | 32.89 | 9.89 | 5.93 | -49.23 | 1.25 | 1.63 | 0 | 0 | 37.64 | -21.84 | 8.9 | -12.32 | 0.28 | -39.13 | 0.74 | -22.12 | 36.6 | -29.6 | 24.88 | 38.07 | 10.91 | -10.21 | 0.01 | 0.0 | 28.52 | 0.0 | 11.81 | 9.45 | 0 | 0 | 55.58 | 8.85 | 67.39 | 8.94 | 0 | 0 | 55.58 | 8.85 | 0.00 | 0 |
| 2022 (9) | 29.93 | 195.75 | 11.68 | -49.15 | 1.23 | -15.17 | 0 | 0 | 48.16 | 27.68 | 10.15 | -4.43 | 0.46 | 39.39 | 0.96 | 9.18 | 51.99 | -27.99 | 18.02 | 1.58 | 12.15 | -25.09 | 0.01 | 0.0 | 28.52 | 0.0 | 10.79 | 10.89 | 0.01 | 0.0 | 51.06 | 14.0 | 61.86 | 13.44 | 0 | 0 | 51.06 | 14.0 | 0.00 | 0 |
| 2021 (8) | 10.12 | 94.99 | 22.97 | -12.6 | 1.45 | -31.6 | 0 | 0 | 37.72 | -1.64 | 10.62 | 337.04 | 0.33 | -52.17 | 0.87 | -51.38 | 72.2 | -14.42 | 17.74 | 319.39 | 16.22 | -23.31 | 0.01 | 0.0 | 28.52 | 0.0 | 9.73 | 2.64 | 0.01 | 0.0 | 44.79 | 23.9 | 54.53 | 19.45 | 0 | 0 | 44.79 | 23.9 | 0.00 | 0 |
| 2020 (7) | 5.19 | 15.33 | 26.28 | -20.7 | 2.12 | -61.24 | 0 | 0 | 38.35 | 134.99 | 2.43 | 158.51 | 0.69 | 72.5 | 1.80 | -26.59 | 84.37 | -9.17 | 4.23 | -27.07 | 21.15 | -3.82 | 0.01 | 0.0 | 28.52 | 0.0 | 9.48 | 0.96 | 0.01 | 0.0 | 36.15 | 2.61 | 45.65 | 2.29 | 0 | 0 | 36.15 | 2.61 | 0.00 | 0 |
| 2019 (6) | 4.5 | -9.09 | 33.14 | 8.16 | 5.47 | -10.91 | 0 | 0 | 16.32 | -27.95 | 0.94 | -59.83 | 0.4 | -48.72 | 2.45 | -28.83 | 92.89 | 3.03 | 5.8 | 44.28 | 21.99 | -16.39 | 0.01 | -50.0 | 28.52 | 0.0 | 9.39 | 2.51 | 0.01 | 0.0 | 35.23 | -3.51 | 44.63 | -2.28 | 0 | 0 | 35.23 | -3.51 | 0.00 | 0 |
| 2018 (5) | 4.95 | -34.44 | 30.64 | 56.65 | 6.14 | 78.49 | 0 | 0 | 22.65 | -46.53 | 2.34 | -29.94 | 0.78 | 136.36 | 3.44 | 342.05 | 90.16 | 16.43 | 4.02 | 1.26 | 26.3 | -23.81 | 0.02 | -33.33 | 28.52 | 0.0 | 9.16 | 3.85 | 0.01 | 0.0 | 36.51 | 0.22 | 45.67 | 0.88 | 0 | 0 | 36.51 | 0.25 | 0.00 | 0 |
| 2017 (4) | 7.55 | 70.81 | 19.56 | -47.39 | 3.44 | -11.79 | 0 | 0 | 42.36 | 109.39 | 3.34 | 24.16 | 0.33 | 175.0 | 0.78 | 31.33 | 77.44 | -19.29 | 3.97 | 35.96 | 34.52 | 10.08 | 0.03 | 0.0 | 28.52 | 0.0 | 8.82 | 3.16 | 0.01 | 0.0 | 36.43 | 3.26 | 45.27 | 3.26 | -0.01 | 0 | 36.42 | 3.26 | 0.00 | 0 |
| 2016 (3) | 4.42 | -22.59 | 37.18 | 2.96 | 3.9 | -22.77 | 0 | 0 | 20.23 | -22.7 | 2.69 | -54.41 | 0.12 | 71.43 | 0.59 | 121.76 | 95.95 | 11.39 | 2.92 | -27.36 | 31.36 | 44.05 | 0.03 | 0.0 | 28.52 | 5.12 | 8.55 | 7.41 | 0.01 | 0.0 | 35.28 | -1.78 | 43.84 | -0.11 | -0.01 | 0 | 35.27 | -1.78 | 0.00 | 0 |
| 2015 (2) | 5.71 | 3.82 | 36.11 | 3.56 | 5.05 | 191.91 | 0 | 0 | 26.17 | -28.06 | 5.9 | -39.67 | 0.07 | -53.33 | 0.27 | -35.13 | 86.14 | 3.8 | 4.02 | -14.83 | 21.77 | -2.51 | 0.03 | 200.0 | 27.13 | 6.1 | 7.96 | 14.04 | 0.01 | 0.0 | 35.92 | 5.46 | 43.89 | 6.92 | -0.01 | 0 | 35.91 | 5.46 | 0.00 | 0 |
| 2014 (1) | 5.5 | -12.14 | 34.87 | 90.03 | 1.73 | 51.75 | 0 | 0 | 36.38 | 12.95 | 9.78 | 30.05 | 0.15 | 50.0 | 0.41 | 32.81 | 82.99 | 41.09 | 4.72 | 20.41 | 22.33 | 16.0 | 0.01 | 0.0 | 25.57 | 5.14 | 6.98 | 12.04 | 0.01 | -66.67 | 34.06 | 24.08 | 41.05 | 21.74 | -0.01 | 0 | 34.05 | 24.09 | 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) | 30.61 | 17.15 | -6.88 | 5.93 | 0.0 | -27.06 | 1.27 | 0.79 | 2.42 | 0 | 0 | 0 | 11.94 | 485.29 | 35.68 | 2.55 | 722.58 | 28.79 | 0.19 | -9.52 | -60.42 | 0.93 | -23.38 | -31.3 | 38.85 | 2.64 | 4.52 | 24.15 | -19.9 | -2.11 | 9.96 | -3.11 | -11.23 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 12.71 | 0.0 | 7.62 | 0 | 0 | 0 | 54.56 | 4.9 | -0.11 | 67.26 | 3.94 | 1.25 | 0 | 0 | 0 | 54.56 | 4.9 | -0.11 | 0.00 | 0 | 0 |
| 24Q2 (19) | 26.13 | -1.88 | -20.19 | 5.93 | 0.0 | -27.06 | 1.26 | 0.8 | 1.61 | 0 | 0 | 0 | 2.04 | -17.07 | -80.81 | 0.31 | -27.91 | -86.64 | 0.21 | -16.0 | 5.0 | 1.21 | 25.56 | 106.43 | 37.85 | -10.73 | -19.38 | 30.15 | 21.28 | 64.66 | 10.28 | -3.02 | -10.92 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 12.71 | 7.62 | 7.62 | 0 | 0 | 0 | 52.01 | -1.1 | -1.22 | 64.71 | 0.48 | 0.39 | 0 | 0 | 0 | 52.01 | -1.1 | -1.22 | 0.00 | 0 | 0 |
| 24Q1 (18) | 26.63 | -19.03 | -23.61 | 5.93 | 0.0 | -27.06 | 1.25 | 0.0 | 1.63 | 0 | 0 | 0 | 2.46 | -39.41 | -82.61 | 0.43 | -52.22 | -88.38 | 0.25 | -10.71 | -7.41 | 0.96 | 29.51 | 50.47 | 42.4 | 15.85 | -4.78 | 24.86 | -0.08 | 35.55 | 10.6 | -2.84 | -10.55 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 11.81 | 0.0 | 9.45 | 0 | 0 | -100.0 | 52.59 | -5.38 | 2.45 | 64.4 | -4.44 | 3.65 | 0 | 0 | 0 | 52.59 | -5.38 | 2.45 | 0.00 | 0 | 0 |
| 23Q4 (17) | 32.89 | 0.06 | 9.89 | 5.93 | -27.06 | -49.23 | 1.25 | 0.81 | 1.63 | 0 | 0 | 0 | 4.06 | -53.86 | 103.0 | 0.9 | -54.55 | 592.31 | 0.28 | -41.67 | -39.13 | 0.74 | -44.86 | -22.13 | 36.6 | -1.53 | -29.6 | 24.88 | 0.85 | 38.07 | 10.91 | -2.76 | -10.21 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 11.81 | 0.0 | 9.45 | 0 | 0 | -100.0 | 55.58 | 1.76 | 8.85 | 67.39 | 1.45 | 8.94 | 0 | 0 | 0 | 55.58 | 1.76 | 8.85 | 0.00 | 0 | 0 |
| 23Q3 (16) | 32.87 | 0.4 | 15.41 | 8.13 | 0.0 | -31.85 | 1.24 | 0.0 | -0.8 | 0 | 0 | 0 | 8.8 | -17.22 | 19.73 | 1.98 | -14.66 | 2.59 | 0.48 | 140.0 | 92.0 | 1.35 | 130.22 | 210.45 | 37.17 | -20.83 | -27.43 | 24.67 | 34.74 | 39.62 | 11.22 | -2.77 | -9.81 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 11.81 | 0.0 | 9.45 | 0 | 0 | -100.0 | 54.62 | 3.74 | 7.31 | 66.43 | 3.06 | 7.67 | 0 | 0 | 0 | 54.62 | 3.74 | 7.31 | 0.00 | 0 | 0 |
| 23Q2 (15) | 32.74 | -6.08 | 22.58 | 8.13 | 0.0 | -38.08 | 1.24 | 0.81 | -0.8 | 0 | 0 | 0 | 10.63 | -24.88 | -43.06 | 2.32 | -37.3 | 17.17 | 0.2 | -25.93 | -64.91 | 0.59 | -8.48 | -38.03 | 46.95 | 5.43 | -10.09 | 18.31 | -0.16 | 3.5 | 11.54 | -2.62 | -9.49 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 11.81 | 9.45 | 9.45 | 0 | -100.0 | -100.0 | 52.65 | 2.57 | 7.54 | 64.46 | 3.75 | 7.86 | 0 | 0 | 0 | 52.65 | 2.57 | 7.54 | 0.00 | 0 | 0 |
| 23Q1 (14) | 34.86 | 16.47 | 88.33 | 8.13 | -30.39 | -58.31 | 1.23 | 0.0 | -1.6 | 0 | 0 | 0 | 14.15 | 607.5 | -29.71 | 3.7 | 2746.15 | -39.44 | 0.27 | -41.3 | -70.65 | 0.64 | -32.98 | -64.63 | 44.53 | -14.35 | -25.83 | 18.34 | 1.78 | 3.5 | 11.85 | -2.47 | -9.26 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 10.79 | 0.0 | 10.89 | 0.01 | 0.0 | 0.0 | 51.33 | 0.53 | 0.84 | 62.13 | 0.44 | 2.47 | 0 | 0 | 0 | 51.33 | 0.53 | 0.84 | 0.00 | 0 | 0 |
| 22Q4 (13) | 29.93 | 5.09 | 195.75 | 11.68 | -2.1 | -49.15 | 1.23 | -1.6 | -15.17 | 0 | 0 | 0 | 2.0 | -72.79 | -82.43 | 0.13 | -93.26 | -97.98 | 0.46 | 84.0 | 39.39 | 0.96 | 119.84 | 9.2 | 51.99 | 1.5 | -27.99 | 18.02 | 1.98 | 1.58 | 12.15 | -2.33 | -25.09 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 10.79 | 0.0 | 10.89 | 0.01 | 0.0 | 0.0 | 51.06 | 0.31 | 14.0 | 61.86 | 0.26 | 13.44 | 0 | 0 | 0 | 51.06 | 0.31 | 14.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 28.48 | 6.63 | 316.98 | 11.93 | -9.14 | -48.29 | 1.25 | 0.0 | -41.59 | 0 | 0 | 0 | 7.35 | -60.63 | -27.23 | 1.93 | -2.53 | 77.06 | 0.25 | -56.14 | -3.85 | 0.43 | -54.04 | -29.87 | 51.22 | -1.91 | -33.78 | 17.67 | -0.11 | 294.42 | 12.44 | -2.43 | -41.13 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 10.79 | 0.0 | 10.89 | 0.01 | 0.0 | 0.0 | 50.9 | 3.96 | 32.76 | 61.7 | 3.25 | 28.35 | 0 | 0 | 0 | 50.9 | 3.96 | 32.76 | 0.00 | 0 | 0 |
| 22Q2 (11) | 26.71 | 44.3 | 315.4 | 13.13 | -32.67 | -49.13 | 1.25 | 0.0 | -41.31 | 0 | 0 | 0 | 18.67 | -7.25 | 102.49 | 1.98 | -67.59 | 1.02 | 0.57 | -38.04 | 185.0 | 0.95 | -47.76 | 79.61 | 52.22 | -13.02 | -36.43 | 17.69 | -0.17 | 293.99 | 12.75 | -2.37 | -35.57 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 10.79 | 10.89 | 13.82 | 0.01 | 0.0 | 0.0 | 48.96 | -3.81 | 30.46 | 59.76 | -1.43 | 27.09 | 0 | 0 | 0 | 48.96 | -3.81 | 30.46 | 0.00 | 0 | 0 |
| 22Q1 (10) | 18.51 | 82.91 | 240.26 | 19.5 | -15.11 | -27.96 | 1.25 | -13.79 | -41.04 | 0 | 0 | 0 | 20.13 | 76.89 | 186.75 | 6.11 | -5.12 | 445.54 | 0.92 | 178.79 | 1214.29 | 1.81 | 106.88 | 1010.28 | 60.04 | -16.84 | -28.98 | 17.72 | -0.11 | 272.27 | 13.06 | -19.48 | -35.73 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 9.73 | 0.0 | 2.64 | 0.01 | 0.0 | 0.0 | 50.9 | 13.64 | 36.53 | 60.63 | 11.19 | 29.63 | 0 | 0 | 0 | 50.9 | 13.64 | 36.53 | 0.00 | 0 | 0 |
| 21Q4 (9) | 10.12 | 48.17 | 94.99 | 22.97 | -0.43 | -12.6 | 1.45 | -32.24 | -31.6 | 0 | 0 | 0 | 11.38 | 12.67 | -27.14 | 6.44 | 490.83 | 380.6 | 0.33 | 26.92 | -52.17 | 0.87 | 41.19 | -51.36 | 72.2 | -6.66 | -14.42 | 17.74 | 295.98 | 319.39 | 16.22 | -23.24 | -23.31 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 9.73 | 0.0 | 2.64 | 0.01 | 0.0 | 0.0 | 44.79 | 16.82 | 23.9 | 54.53 | 13.44 | 19.45 | 0 | 0 | 0 | 44.79 | 16.82 | 23.9 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.83 | 6.22 | 3.17 | 23.07 | -10.62 | -26.01 | 2.14 | 0.47 | -18.94 | 0 | 0 | 0 | 10.1 | 9.54 | 64.76 | 1.09 | -44.39 | 165.85 | 0.26 | 30.0 | -50.94 | 0.62 | 17.7 | -70.18 | 77.35 | -5.83 | -8.96 | 4.48 | -0.22 | -32.83 | 21.13 | 6.77 | -5.5 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 9.73 | 2.64 | 2.64 | 0.01 | 0.0 | 0.0 | 38.34 | 2.16 | 10.17 | 48.07 | 2.23 | 8.53 | 0 | 0 | 0 | 38.34 | 2.16 | 10.17 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.43 | 18.2 | 46.14 | 25.81 | -4.65 | -15.27 | 2.13 | 0.47 | -45.24 | 0 | 0 | 0 | 9.22 | 31.34 | -34.93 | 1.96 | 75.0 | 100.0 | 0.2 | 185.71 | 5.26 | 0.53 | 222.94 | 0 | 82.14 | -2.84 | -6.28 | 4.49 | -5.67 | -9.11 | 19.79 | -2.61 | -5.27 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 9.48 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 37.53 | 0.67 | 9.13 | 47.02 | 0.53 | 7.16 | 0 | 0 | 0 | 37.53 | 0.67 | 9.13 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.44 | 4.82 | 17.75 | 27.07 | 3.01 | -12.42 | 2.12 | 0.0 | -60.23 | 0 | 0 | 0 | 7.02 | -55.06 | 187.7 | 1.12 | -16.42 | 473.33 | 0.07 | -89.86 | -70.83 | 0.16 | -90.94 | 0 | 84.54 | 0.2 | -11.01 | 4.76 | 12.53 | -16.64 | 20.32 | -3.92 | -5.22 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 9.48 | 0.0 | 0.96 | 0.01 | 0.0 | 0.0 | 37.28 | 3.13 | 6.73 | 46.77 | 2.45 | 5.5 | 0 | 0 | 0 | 37.28 | 3.13 | 6.73 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.19 | -21.6 | 15.33 | 26.28 | -15.72 | -20.7 | 2.12 | -19.7 | -61.24 | 0 | 0 | 0 | 15.62 | 154.81 | 463.9 | 1.34 | 226.83 | 1130.77 | 0.69 | 30.19 | 72.5 | 1.80 | -13.42 | 0 | 84.37 | -0.69 | -9.17 | 4.23 | -36.58 | -27.07 | 21.15 | -5.41 | -3.82 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 9.48 | 0.0 | 0.96 | 0.01 | 0.0 | 0.0 | 36.15 | 3.88 | 2.61 | 45.65 | 3.07 | 2.29 | 0 | 0 | 0 | 36.15 | 3.88 | 2.61 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.62 | 50.45 | 0.0 | 31.18 | 2.36 | 0.0 | 2.64 | -32.13 | 0.0 | 0 | 0 | 0.0 | 6.13 | -56.74 | 0.0 | 0.41 | -58.16 | 0.0 | 0.53 | 178.95 | 0.0 | 2.08 | 0 | 0.0 | 84.96 | -3.06 | 0.0 | 6.67 | 35.02 | 0.0 | 22.36 | 7.04 | 0.0 | 0.01 | 0.0 | 0.0 | 28.52 | 0.0 | 0.0 | 9.48 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 34.8 | 1.19 | 0.0 | 44.29 | 0.93 | 0.0 | 0 | 0 | 0.0 | 34.8 | 1.19 | 0.0 | 0.00 | 0 | 0.0 |
