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) | 9.06 | 8.11 | 28.4 | 104.76 | 0.17 | 0.0 | 0 | 0 | 198.14 | 14.46 | 5.92 | 43.34 | 30.7 | -4.15 | 15.49 | -16.26 | 44.33 | 3.53 | 1.17 | 0.86 | 2.44 | -6.15 | 7.64 | -9.48 | 18.84 | 0.0 | 4.82 | 9.3 | 0.17 | -43.33 | 8.19 | 29.59 | 13.19 | 19.58 | 0.29 | 0 | 8.48 | 37.89 | 0.16 | 3.33 |
| 2022 (9) | 8.38 | 24.33 | 13.87 | 21.03 | 0.17 | 0.0 | 0 | 0 | 173.11 | 44.25 | 4.13 | -28.55 | 32.03 | 13.58 | 18.50 | -21.26 | 42.82 | 49.77 | 1.16 | 5.45 | 2.6 | -6.14 | 8.44 | 339.58 | 18.84 | 0.0 | 4.41 | 15.14 | 0.3 | 0 | 6.32 | -18.77 | 11.03 | -5.0 | -0.17 | 0 | 6.15 | -17.78 | 0.15 | 316.59 |
| 2021 (8) | 6.74 | -11.55 | 11.46 | 82.19 | 0.17 | 0.0 | 0 | 0 | 120.01 | -15.95 | 5.78 | 5.28 | 28.2 | 40.72 | 23.50 | 67.43 | 28.59 | -5.17 | 1.1 | -24.14 | 2.77 | -5.78 | 1.92 | 64.1 | 18.84 | 0.0 | 3.83 | 16.77 | 0 | 0 | 7.78 | 7.16 | 11.61 | 10.05 | -0.3 | 0 | 7.48 | 3.03 | 0.04 | -37.67 |
| 2020 (7) | 7.62 | 9.64 | 6.29 | 686.25 | 0.17 | 6.25 | 0 | 0 | 142.79 | 16.02 | 5.49 | 44.85 | 20.04 | -6.14 | 14.03 | -19.1 | 30.15 | 0.8 | 1.45 | 7150.0 | 2.94 | -5.47 | 1.17 | 0 | 18.84 | 0.0 | 3.28 | 13.1 | 0 | 0 | 7.26 | 22.64 | 10.55 | 19.61 | 0 | 0 | 7.26 | 22.64 | 0.06 | -14.47 |
| 2019 (6) | 6.95 | 21.5 | 0.8 | -92.56 | 0.16 | 45.45 | 0 | 0 | 123.07 | 10.01 | 3.79 | 19.18 | 21.35 | 7.34 | 17.35 | -2.43 | 29.91 | 9.6 | 0.02 | 0.0 | 3.11 | 34.63 | 0 | 0 | 18.84 | 69.42 | 2.9 | 11.97 | 0 | 0 | 5.92 | 26.77 | 8.82 | 21.66 | 0 | 0 | 5.92 | 26.77 | 0.07 | -31.73 |
| 2018 (5) | 5.72 | 30.0 | 10.75 | 26.03 | 0.11 | 57.14 | 0 | 0 | 111.87 | 7.34 | 3.18 | 12.37 | 19.89 | 10.56 | 17.78 | 3.0 | 27.29 | 8.16 | 0.02 | -33.33 | 2.31 | -4.55 | 0 | 0 | 11.12 | 9.99 | 2.59 | 12.61 | 0 | 0 | 4.67 | 23.22 | 7.25 | 18.85 | 0 | 0 | 4.67 | 23.22 | 0.10 | 30.93 |
| 2017 (4) | 4.4 | 112.56 | 8.53 | -27.22 | 0.07 | 0 | 0 | 0 | 104.22 | 14.3 | 2.83 | 18.41 | 17.99 | 14.81 | 17.26 | 0.44 | 25.23 | -11.94 | 0.03 | -97.03 | 2.42 | 0 | 0 | 0 | 10.11 | 4.98 | 2.3 | 11.65 | 0 | 0 | 3.79 | 16.26 | 6.1 | 14.66 | 0 | 0 | 3.79 | 16.26 | 0.08 | 52.74 |
| 2016 (3) | 2.07 | -48.76 | 11.72 | 25.08 | 0 | 0 | 0 | 0 | 91.18 | 7.13 | 2.39 | 6.22 | 15.67 | 21.0 | 17.19 | 12.95 | 28.65 | 23.65 | 1.01 | 0.0 | 0 | 0 | 0.01 | -75.0 | 9.63 | 5.02 | 2.06 | 11.96 | 0 | 0 | 3.26 | 11.26 | 5.32 | 11.53 | 0 | 0 | 3.26 | 11.26 | 0.05 | -9.02 |
| 2015 (2) | 4.04 | 13.17 | 9.37 | -11.94 | 0 | 0 | 0 | 0 | 85.11 | 1.14 | 2.25 | -2.17 | 12.95 | -6.09 | 15.22 | -7.15 | 23.17 | -10.26 | 1.01 | -0.98 | 0 | 0 | 0.04 | -42.86 | 9.17 | 0.0 | 1.84 | 14.29 | 0 | 0 | 2.93 | 6.55 | 4.77 | 9.4 | 0 | 0 | 2.93 | 6.55 | 0.06 | 70.35 |
| 2014 (1) | 3.57 | 155.0 | 10.64 | 1.04 | 0 | 0 | 0 | 0 | 84.15 | 11.96 | 2.3 | 9.52 | 13.79 | -4.7 | 16.39 | -14.88 | 25.82 | 22.6 | 1.02 | -0.97 | 0 | 0 | 0.07 | -30.0 | 9.17 | 9.95 | 1.61 | 15.0 | 0 | 0 | 2.75 | 0.36 | 4.36 | 5.31 | 0 | 0 | 2.75 | 0.36 | 0.03 | -1.84 |
| 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) | 10.69 | -18.02 | 19.57 | 30.53 | 25.48 | 21.63 | 0.18 | 5.88 | 5.88 | 0 | 0 | 0 | 42.95 | -2.85 | 353.54 | 0.41 | 4000.0 | -69.4 | 28.51 | 6.7 | -23.55 | 12.57 | -9.05 | -36.53 | 40.07 | 9.0 | -5.96 | 0.02 | 0.0 | -98.23 | 2.37 | 0.85 | -4.44 | 10.32 | -1.53 | 31.63 | 18.84 | 0.0 | 0.0 | 5.42 | 0.0 | 12.45 | 0 | 0 | -100.0 | 4.92 | 9.09 | -33.87 | 10.34 | 4.13 | -16.88 | 0.96 | -36.84 | 972.73 | 5.88 | -2.49 | -19.78 | 0.19 | -2.65 | 24.6 |
| 24Q2 (19) | 13.04 | 10.41 | 27.84 | 24.33 | -17.72 | 87.15 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 44.21 | -6.91 | -11.05 | 0.01 | -99.48 | -99.39 | 26.72 | -12.82 | -16.99 | 13.82 | -10.35 | -9.42 | 36.76 | -8.08 | -13.3 | 0.02 | 0.0 | -98.21 | 2.35 | -2.08 | -6.75 | 10.48 | -1.6 | 31.16 | 18.84 | 0.0 | 0.0 | 5.42 | 12.45 | 12.45 | 0 | -100.0 | -100.0 | 4.51 | -8.52 | -26.07 | 9.93 | 0.1 | -10.54 | 1.52 | 63.44 | 453.49 | 6.03 | 2.9 | 6.35 | 0.19 | -5.26 | 26.46 |
| 24Q1 (18) | 11.81 | 30.35 | 21.63 | 29.57 | 4.12 | 61.41 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 47.49 | -48.51 | 1.63 | 1.92 | 156.0 | -12.73 | 30.65 | -0.16 | -6.44 | 15.41 | -0.54 | -9.85 | 39.99 | -9.79 | -3.89 | 0.02 | -98.29 | -98.28 | 2.4 | -1.64 | -6.25 | 10.65 | 39.4 | 29.72 | 18.84 | 0.0 | 0.0 | 4.82 | 0.0 | 9.3 | 0.17 | 0.0 | -43.33 | 4.93 | -39.8 | 3.79 | 9.92 | -24.79 | 4.86 | 0.93 | 220.69 | 400.0 | 5.86 | -30.9 | 31.98 | 0.20 | 27.38 | 29.11 |
| 23Q4 (17) | 9.06 | 1.34 | 8.11 | 28.4 | 13.15 | 104.76 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 92.24 | 874.02 | 11.85 | 0.75 | -44.03 | -18.48 | 30.7 | -17.67 | -4.15 | 15.49 | -21.73 | -16.26 | 44.33 | 4.04 | 3.53 | 1.17 | 3.54 | 0.86 | 2.44 | -1.61 | -6.15 | 7.64 | -2.55 | -9.48 | 18.84 | 0.0 | 0.0 | 4.82 | 0.0 | 9.3 | 0.17 | 0.0 | -43.33 | 8.19 | 10.08 | 29.59 | 13.19 | 6.03 | 19.58 | 0.29 | 363.64 | 270.59 | 8.48 | 15.69 | 37.89 | 0.16 | 6.06 | 3.33 |
| 23Q3 (16) | 8.94 | -12.35 | 21.14 | 25.1 | 93.08 | 91.6 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 9.47 | -80.95 | -70.54 | 1.34 | -17.79 | -2.9 | 37.29 | 15.84 | 33.37 | 19.80 | 29.79 | -13.92 | 42.61 | 0.5 | 30.07 | 1.13 | 0.89 | 1.8 | 2.48 | -1.59 | -6.06 | 7.84 | -1.88 | 310.47 | 18.84 | 0.0 | 0.0 | 4.82 | 0.0 | 9.3 | 0.17 | 0.0 | -43.33 | 7.44 | 21.97 | 37.78 | 12.44 | 12.07 | 23.05 | -0.11 | 74.42 | 52.17 | 7.33 | 29.28 | 41.78 | 0.15 | -1.2 | 314.48 |
| 23Q2 (15) | 10.2 | 5.05 | 18.6 | 13.0 | -29.04 | 58.34 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 49.7 | 6.36 | 64.03 | 1.63 | -25.91 | 68.04 | 32.19 | -1.74 | 24.14 | 15.25 | -10.77 | -28.78 | 42.4 | 1.9 | 43.15 | 1.12 | -3.45 | 3.7 | 2.52 | -1.56 | -5.97 | 7.99 | -2.68 | 309.74 | 18.84 | 0.0 | 0.0 | 4.82 | 9.3 | 9.3 | 0.17 | -43.33 | -43.33 | 6.1 | 28.42 | 51.74 | 11.1 | 17.34 | 27.15 | -0.43 | -38.71 | -207.14 | 5.67 | 27.7 | 46.13 | 0.15 | -3.28 | 330.87 |
| 23Q1 (14) | 9.71 | 15.87 | 15.87 | 18.32 | 32.08 | 67.31 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 46.73 | -43.34 | 65.77 | 2.2 | 139.13 | 158.82 | 32.76 | 2.28 | 32.36 | 17.09 | -7.62 | -18.32 | 41.61 | -2.83 | 45.74 | 1.16 | 0.0 | 6.42 | 2.56 | -1.54 | -5.88 | 8.21 | -2.73 | 298.54 | 18.84 | 0.0 | 0.0 | 4.41 | 0.0 | 15.14 | 0.3 | 0.0 | 0 | 4.75 | -24.84 | 21.17 | 9.46 | -14.23 | 21.91 | -0.31 | -82.35 | -381.82 | 4.44 | -27.8 | 10.17 | 0.16 | 1.95 | 299.55 |
| 22Q4 (13) | 8.38 | 13.55 | 24.33 | 13.87 | 5.88 | 21.03 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 82.47 | 156.52 | 166.55 | 0.92 | -33.33 | -29.23 | 32.03 | 14.56 | 13.58 | 18.50 | -19.54 | -21.26 | 42.82 | 30.71 | 49.77 | 1.16 | 4.5 | 5.45 | 2.6 | -1.52 | -6.14 | 8.44 | 341.88 | 339.58 | 18.84 | 0.0 | 0.0 | 4.41 | 0.0 | 15.14 | 0.3 | 0.0 | 0 | 6.32 | 17.04 | -18.77 | 11.03 | 9.1 | -5.0 | -0.17 | 26.09 | 43.33 | 6.15 | 18.96 | -17.78 | 0.15 | 325.44 | 316.59 |
| 22Q3 (12) | 7.38 | -14.19 | -39.51 | 13.1 | 59.56 | -6.36 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 32.15 | 6.11 | 1.58 | 1.38 | 42.27 | 2.22 | 27.96 | 7.83 | 7.46 | 23.00 | 7.39 | 6.78 | 32.76 | 10.6 | 10.49 | 1.11 | 2.78 | 12.12 | 2.64 | -1.49 | -6.05 | 1.91 | -2.05 | -4.5 | 18.84 | 0.0 | 0.0 | 4.41 | 0.0 | 15.14 | 0.3 | 0.0 | 0 | 5.4 | 34.33 | -16.67 | 10.11 | 15.81 | -1.94 | -0.23 | -64.29 | -109.09 | 5.17 | 33.25 | -18.84 | 0.04 | 2.71 | -5.92 |
| 22Q2 (11) | 8.6 | 2.63 | -35.29 | 8.21 | -25.02 | -16.22 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 30.3 | 7.48 | 10.22 | 0.97 | 14.12 | 7.78 | 25.93 | 4.77 | 17.33 | 21.42 | 2.34 | 21.39 | 29.62 | 3.75 | -1.33 | 1.08 | -0.92 | -5.26 | 2.68 | -1.47 | -5.96 | 1.95 | -5.34 | -6.25 | 18.84 | 0.0 | 0.0 | 4.41 | 15.14 | 15.14 | 0.3 | 0 | 0 | 4.02 | 2.55 | -21.64 | 8.73 | 12.5 | -2.57 | -0.14 | -227.27 | -300.0 | 3.88 | -3.72 | -25.38 | 0.04 | -10.31 | -10.84 |
| 22Q1 (10) | 8.38 | 24.33 | -27.76 | 10.95 | -4.45 | 153.47 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 28.19 | -8.89 | -5.81 | 0.85 | -34.62 | -61.88 | 24.75 | -12.23 | 23.63 | 20.93 | -10.94 | 42.24 | 28.55 | -0.14 | -1.42 | 1.09 | -0.91 | -6.03 | 2.72 | -1.81 | -5.88 | 2.06 | 7.29 | -0.96 | 18.84 | 0.0 | 0.0 | 3.83 | 0.0 | 16.77 | 0 | 0 | 0 | 3.92 | -49.61 | -17.99 | 7.76 | -33.16 | -3.84 | 0.11 | 136.67 | 266.67 | 4.03 | -46.12 | -16.22 | 0.04 | 6.3 | -4.99 |
| 21Q4 (9) | 6.74 | -44.75 | -11.55 | 11.46 | -18.08 | 82.19 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 30.94 | -2.24 | -2.52 | 1.3 | -3.7 | -1.52 | 28.2 | 8.38 | 40.72 | 23.50 | 9.1 | 62.38 | 28.59 | -3.58 | -5.17 | 1.1 | 11.11 | -24.14 | 2.77 | -1.42 | -5.78 | 1.92 | -4.0 | 64.1 | 18.84 | 0.0 | 0.0 | 3.83 | 0.0 | 16.77 | 0 | 0 | 0 | 7.78 | 20.06 | 7.16 | 11.61 | 12.61 | 10.05 | -0.3 | -172.73 | 0 | 7.48 | 17.43 | 3.03 | 0.04 | -3.92 | -37.67 |
| 21Q3 (8) | 12.2 | -8.2 | 81.28 | 13.99 | 42.76 | 104.83 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 31.65 | 15.13 | -12.35 | 1.35 | 50.0 | -2.17 | 26.02 | 17.74 | -1.36 | 21.54 | 22.08 | 11.5 | 29.65 | -1.23 | -8.35 | 0.99 | -13.16 | -59.43 | 2.81 | -1.4 | -5.7 | 2.0 | -3.85 | 90.48 | 18.84 | 0.0 | 0.0 | 3.83 | 0.0 | 16.77 | 0 | 0 | 0 | 6.48 | 26.32 | 9.09 | 10.31 | 15.07 | 11.82 | -0.11 | -257.14 | 0 | 6.37 | 22.5 | 7.24 | 0.04 | -2.66 | -43.29 |
| 21Q2 (7) | 13.29 | 14.57 | 18.03 | 9.8 | 126.85 | 226.67 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 27.49 | -8.15 | -28.22 | 0.9 | -59.64 | -43.75 | 22.1 | 10.39 | 3.03 | 17.64 | 19.92 | 0 | 30.02 | 3.66 | -2.75 | 1.14 | -1.72 | -50.86 | 2.85 | -1.38 | -5.63 | 2.08 | 0.0 | 0 | 18.84 | 0.0 | 0.0 | 3.83 | 16.77 | 16.77 | 0 | 0 | 0 | 5.13 | 7.32 | 12.5 | 8.96 | 11.03 | 14.14 | 0.07 | 133.33 | 0 | 5.2 | 8.11 | 14.04 | 0.04 | -4.42 | -43.23 |
| 21Q1 (6) | 11.6 | 52.23 | 25.68 | 4.32 | -31.32 | -1.82 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 29.93 | -5.7 | -7.42 | 2.23 | 68.94 | 87.39 | 20.02 | -0.1 | 5.48 | 14.71 | 1.66 | 0 | 28.96 | -3.95 | -18.88 | 1.16 | -20.0 | 5700.0 | 2.89 | -1.7 | -5.86 | 2.08 | 77.78 | 0 | 18.84 | 0.0 | 0.0 | 3.28 | 0.0 | 13.1 | 0 | 0 | 0 | 4.78 | -34.16 | -32.77 | 8.07 | -23.51 | -19.38 | 0.03 | 0 | 0 | 4.81 | -33.75 | -32.35 | 0.04 | -30.27 | -39.87 |
| 20Q4 (5) | 7.62 | 13.22 | 9.64 | 6.29 | -7.91 | 686.25 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 31.74 | -12.1 | 6.4 | 1.32 | -4.35 | 46.67 | 20.04 | -24.03 | -6.14 | 14.47 | -25.08 | 0 | 30.15 | -6.8 | 0.8 | 1.45 | -40.57 | 7150.0 | 2.94 | -1.34 | -5.47 | 1.17 | 11.43 | 0 | 18.84 | 0.0 | 0.0 | 3.28 | 0.0 | 13.1 | 0 | 0 | 0 | 7.26 | 22.22 | 22.64 | 10.55 | 14.43 | 19.61 | 0 | 0 | 0 | 7.26 | 22.22 | 22.64 | 0.06 | -12.59 | -14.47 |
| 20Q3 (4) | 6.73 | -40.23 | 0.0 | 6.83 | 127.67 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 36.11 | -5.72 | 0.0 | 1.38 | -13.75 | 0.0 | 26.38 | 22.98 | 0.0 | 19.32 | 0 | 0.0 | 32.35 | 4.79 | 0.0 | 2.44 | 5.17 | 0.0 | 2.98 | -1.32 | 0.0 | 1.05 | 0 | 0.0 | 18.84 | 0.0 | 0.0 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.94 | 30.26 | 0.0 | 9.22 | 17.45 | 0.0 | 0 | 0 | 0.0 | 5.94 | 30.26 | 0.0 | 0.07 | -2.56 | 0.0 |
