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) | 1.57 | -12.78 | 4.38 | 14.36 | 1.07 | -23.57 | 0 | 0 | 8.24 | 5.1 | 0.61 | 0 | 2.83 | 11.42 | 34.34 | 6.01 | 2.92 | -5.19 | 4.1 | -8.07 | 11.29 | 9.4 | 0.03 | -25.0 | 10.81 | 0.0 | 0.03 | 0.0 | 0 | 0 | 0.23 | 0 | 0.26 | 0 | -0.27 | 0 | -0.04 | 0 | 0.00 | 0 |
| 2022 (9) | 1.8 | 46.34 | 3.83 | 20.44 | 1.4 | -73.68 | 0 | 0 | 7.84 | -24.1 | -0.33 | 0 | 2.54 | -34.54 | 32.40 | -13.74 | 3.08 | 54.77 | 4.46 | -2.62 | 10.32 | 27.88 | 0.04 | -20.0 | 10.81 | 0.0 | 0.03 | 0.0 | 0 | 0 | -0.37 | 0 | -0.34 | 0 | -0.12 | 0 | -0.49 | 0 | 0.00 | 0 |
| 2021 (8) | 1.23 | -56.84 | 3.18 | -25.53 | 5.32 | 112.8 | 0 | 0 | 10.33 | 18.6 | 0.51 | 0 | 3.88 | 7.18 | 37.56 | -9.63 | 1.99 | 10.56 | 4.58 | -0.87 | 8.07 | -23.22 | 0.05 | -16.67 | 10.81 | 0.0 | 0.03 | 0.0 | 0 | 0 | -2.53 | 0 | -2.5 | 0 | -0.35 | 0 | -2.88 | 0 | 0.00 | 0 |
| 2020 (7) | 2.85 | 105.04 | 4.27 | 24.13 | 2.5 | 8.23 | 0 | 0 | 8.71 | 19.15 | -1.02 | 0 | 3.62 | 4.62 | 41.56 | -12.19 | 1.8 | -11.76 | 4.62 | 507.89 | 10.51 | 17.83 | 0.06 | -33.33 | 10.81 | 0.0 | 0.03 | 0.0 | 0 | 0 | -3.02 | 0 | -2.99 | 0 | -0.27 | 0 | -3.29 | 0 | 0.00 | 0 |
| 2019 (6) | 1.39 | -6.08 | 3.44 | -31.88 | 2.31 | 84.8 | 0 | 0 | 7.31 | -28.54 | -1.7 | 0 | 3.46 | -16.43 | 47.33 | 16.96 | 2.04 | -24.72 | 0.76 | -33.33 | 8.92 | 70.23 | 0.09 | -10.0 | 10.81 | 0.0 | 0.03 | 0.0 | 0 | 0 | -1.97 | 0 | -1.94 | 0 | -0.46 | 0 | -2.43 | 0 | 0.00 | 0 |
| 2018 (5) | 1.48 | 82.72 | 5.05 | -18.42 | 1.25 | -81.32 | 0 | 0 | 10.23 | -4.75 | -0.25 | 0 | 4.14 | -13.93 | 40.47 | -9.64 | 2.71 | 42.63 | 1.14 | 159.09 | 5.24 | 57.36 | 0.1 | -16.67 | 10.81 | 25.7 | 0.03 | 0 | 0 | 0 | -0.26 | 0 | -0.23 | 0 | 0.09 | -65.38 | -0.17 | 0 | 0.00 | 0 |
| 2017 (4) | 0.81 | 32.79 | 6.19 | -3.43 | 6.69 | 36.25 | 0 | 0 | 10.74 | -0.09 | 0.32 | -13.51 | 4.81 | 7.13 | 44.79 | 7.23 | 1.9 | -6.86 | 0.44 | 144.44 | 3.33 | 640.0 | 0.12 | -14.29 | 8.6 | 1.18 | 0 | 0 | 0 | 0 | 0.31 | 0 | 0.31 | 0 | 0.26 | -45.83 | 0.57 | 0 | 0.00 | 0 |
| 2016 (3) | 0.61 | -40.78 | 6.41 | 2.89 | 4.91 | 563.51 | 0 | 0 | 10.75 | 0.09 | 0.37 | 117.65 | 4.49 | 6.4 | 41.77 | 6.3 | 2.04 | -5.56 | 0.18 | -21.74 | 0.45 | -88.64 | 0.14 | 27.27 | 8.5 | 0.0 | 0.58 | 0.0 | 0 | 0 | -1.5 | 0 | -0.92 | 0 | 0.48 | -63.36 | -1.02 | 0 | 0.00 | 0 |
| 2015 (2) | 1.03 | -54.63 | 6.23 | -11.88 | 0.74 | -82.21 | 0 | 0 | 10.74 | 3.57 | 0.17 | 240.0 | 4.22 | 0.72 | 39.29 | -2.75 | 2.16 | 11.34 | 0.23 | 4.55 | 3.96 | 780.0 | 0.11 | -8.33 | 8.5 | 0.0 | 0.58 | 0.0 | 0 | 0 | -1.83 | 0 | -1.25 | 0 | 1.31 | -13.25 | -0.52 | 0 | 0.00 | 0 |
| 2014 (1) | 2.27 | 22.04 | 7.07 | 33.4 | 4.16 | -0.24 | 0 | 0 | 10.37 | 14.84 | 0.05 | 0 | 4.19 | 28.53 | 40.41 | 11.92 | 1.94 | -2.51 | 0.22 | 22.22 | 0.45 | 462.5 | 0.12 | 140.0 | 8.5 | 0.0 | 0.58 | 0.0 | 0 | 0 | -2.01 | 0 | -1.43 | 0 | 1.51 | 51.0 | -0.5 | 0 | 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) | 1.45 | -28.57 | -34.68 | 5.27 | 3.54 | 14.32 | 1.65 | 8.55 | 30.95 | 0 | 0 | 0 | 2.78 | 10.76 | 37.62 | 0.03 | 110.0 | -97.12 | 4.0 | 15.94 | 39.37 | 41.37 | 6.83 | 13.72 | 2.93 | -3.93 | -4.87 | 4.37 | -0.68 | -1.13 | 11.97 | -2.05 | 6.31 | 0.02 | 0.0 | -33.33 | 10.81 | 0.0 | 0.0 | 0.05 | 0.0 | 66.67 | 0.15 | 0.0 | 0 | -0.51 | 5.56 | -130.91 | -0.31 | 6.06 | -118.45 | 0.26 | -29.73 | 13.04 | -0.25 | -47.06 | -113.3 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.03 | -21.32 | 89.72 | 5.09 | 7.16 | 20.9 | 1.52 | 2.7 | 12.59 | 0 | 0 | 0 | 2.51 | 12.56 | 16.74 | -0.3 | 0.0 | -119.87 | 3.45 | 16.55 | 4.55 | 38.72 | 11.84 | -14.23 | 3.05 | 0.66 | 6.64 | 4.4 | 3.77 | 2.8 | 12.22 | 2.6 | 10.99 | 0.02 | 0.0 | -50.0 | 10.81 | 0.0 | 0.0 | 0.05 | 66.67 | 66.67 | 0.15 | 0 | 0 | -0.54 | -671.43 | -188.52 | -0.33 | -725.0 | -151.56 | 0.37 | 54.17 | 177.08 | -0.17 | -200.0 | -230.77 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.58 | 64.33 | 88.32 | 4.75 | 8.45 | 7.22 | 1.48 | 38.32 | 22.31 | 0 | 0 | 0 | 2.23 | 3.72 | 15.54 | -0.3 | 78.72 | 42.31 | 2.96 | 4.59 | 6.09 | 34.62 | 0.92 | -10.41 | 3.03 | 3.77 | 10.58 | 4.24 | 3.41 | -4.29 | 11.91 | 5.49 | 16.88 | 0.02 | -33.33 | -50.0 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.07 | -130.43 | 92.22 | -0.04 | -115.38 | 95.4 | 0.24 | 188.89 | 580.0 | 0.17 | 525.0 | 117.89 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.57 | -29.28 | -12.78 | 4.38 | -4.99 | 14.36 | 1.07 | -15.08 | -23.57 | 0 | 0 | 0 | 2.15 | 6.44 | 20.11 | -1.41 | -235.58 | -540.91 | 2.83 | -1.39 | 11.42 | 34.30 | -5.7 | 5.75 | 2.92 | -5.19 | -5.19 | 4.1 | -7.24 | -8.07 | 11.29 | 0.27 | 9.4 | 0.03 | 0.0 | -25.0 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.23 | -86.06 | 162.16 | 0.26 | -84.52 | 176.47 | -0.27 | -217.39 | -125.0 | -0.04 | -102.13 | 91.84 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.22 | 107.48 | 0.91 | 4.61 | 9.5 | -22.52 | 1.26 | -6.67 | -71.69 | 0 | 0 | 0 | 2.02 | -6.05 | 40.28 | 1.04 | -31.13 | 0 | 2.87 | -13.03 | 12.99 | 36.38 | -19.42 | 21.73 | 3.08 | 7.69 | 0.33 | 4.42 | 3.27 | -3.7 | 11.26 | 2.27 | 36.98 | 0.03 | -25.0 | -25.0 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1.65 | 170.49 | 1475.0 | 1.68 | 162.5 | 2200.0 | 0.23 | 147.92 | 187.5 | 1.88 | 1346.15 | 4800.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.07 | -21.9 | -40.56 | 4.21 | -4.97 | 14.71 | 1.35 | 11.57 | -72.84 | 0 | 0 | 0 | 2.15 | 11.4 | 4.37 | 1.51 | 390.38 | 1178.57 | 3.3 | 18.28 | -2.37 | 45.14 | 16.82 | 31.02 | 2.86 | 4.38 | 13.04 | 4.28 | -3.39 | -6.55 | 11.01 | 8.05 | 42.06 | 0.04 | 0.0 | 0.0 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.61 | 167.78 | 654.55 | 0.64 | 173.56 | 900.0 | -0.48 | -860.0 | -585.71 | 0.13 | 113.68 | 172.22 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.37 | -23.89 | -24.73 | 4.43 | 15.67 | 12.44 | 1.21 | -13.57 | -76.13 | 0 | 0 | 0 | 1.93 | 7.82 | -24.02 | -0.52 | -136.36 | -1833.33 | 2.79 | 9.84 | -31.11 | 38.64 | 19.12 | -0.2 | 2.74 | -11.04 | 19.13 | 4.43 | -0.67 | -5.94 | 10.19 | -1.26 | 31.65 | 0.04 | 0.0 | -20.0 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.9 | -143.24 | 64.14 | -0.87 | -155.88 | 64.78 | -0.05 | 58.33 | -129.41 | -0.95 | -93.88 | 59.4 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.8 | -18.18 | 46.34 | 3.83 | -35.63 | 20.44 | 1.4 | -68.54 | -73.68 | 0 | 0 | 0 | 1.79 | 24.31 | -27.24 | -0.22 | 0 | -2300.0 | 2.54 | 0.0 | -34.54 | 32.44 | 8.56 | -13.55 | 3.08 | 0.33 | 54.77 | 4.46 | -2.83 | -2.62 | 10.32 | 25.55 | 27.88 | 0.04 | 0.0 | -20.0 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.37 | -208.33 | 85.38 | -0.34 | -325.0 | 86.4 | -0.12 | -250.0 | 65.71 | -0.49 | -1125.0 | 82.99 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.2 | 22.22 | 76.0 | 5.95 | 62.13 | 78.14 | 4.45 | -10.46 | 62.41 | 0 | 0 | 0 | 1.44 | -30.1 | -47.64 | 0 | 100.0 | -100.0 | 2.54 | -24.85 | -38.35 | 29.88 | -13.27 | -25.29 | 3.07 | 21.34 | 79.53 | 4.59 | 0.22 | 2.91 | 8.22 | 6.06 | -20.81 | 0.04 | 0.0 | -20.0 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.12 | -9.09 | 95.24 | -0.08 | 0.0 | 96.79 | 0.08 | 214.29 | 116.33 | -0.04 | 77.78 | 98.67 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.8 | -1.1 | 53.85 | 3.67 | -6.85 | 12.92 | 4.97 | -1.97 | 106.22 | 0 | 0 | 0 | 2.06 | -18.9 | -23.99 | -0.14 | -566.67 | -170.0 | 3.38 | -16.54 | -16.95 | 34.45 | -11.01 | -17.97 | 2.53 | 10.0 | 49.7 | 4.58 | -2.76 | 1.78 | 7.75 | 0.13 | -25.55 | 0.04 | -20.0 | -20.0 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.11 | 95.62 | 95.97 | -0.08 | 96.76 | 97.04 | -0.07 | -141.18 | 83.72 | -0.18 | 92.31 | 94.3 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.82 | 47.97 | 55.56 | 3.94 | 23.9 | 26.69 | 5.07 | -4.7 | 101.99 | 0 | 0 | 0 | 2.54 | 3.25 | 4.96 | 0.03 | 200.0 | -66.67 | 4.05 | 4.38 | 3.05 | 38.72 | 3.18 | -8.38 | 2.3 | 15.58 | 36.9 | 4.71 | 2.84 | 3.29 | 7.74 | -4.09 | -27.19 | 0.05 | 0.0 | -16.67 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -2.51 | 0.79 | 14.33 | -2.47 | 1.2 | 14.83 | 0.17 | 148.57 | 150.0 | -2.34 | 18.75 | 28.44 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.23 | -1.6 | -56.84 | 3.18 | -4.79 | -25.53 | 5.32 | 94.16 | 112.8 | 0 | 0 | 0 | 2.46 | -10.55 | 1.65 | 0.01 | -95.24 | 104.76 | 3.88 | -5.83 | 7.18 | 37.52 | -6.19 | -9.71 | 1.99 | 16.37 | 10.56 | 4.58 | 2.69 | -0.87 | 8.07 | -22.25 | -23.22 | 0.05 | 0.0 | -16.67 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -2.53 | -0.4 | 16.23 | -2.5 | -0.4 | 16.39 | -0.35 | 28.57 | -29.63 | -2.88 | 4.32 | 12.46 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.25 | 6.84 | 11.61 | 3.34 | 2.77 | -24.26 | 2.74 | 13.69 | 19.65 | 0 | 0 | 0 | 2.75 | 1.48 | 28.5 | 0.21 | 5.0 | 142.0 | 4.12 | 1.23 | 11.35 | 40.00 | -4.77 | -6.38 | 1.71 | 1.18 | -11.4 | 4.46 | -0.89 | -2.62 | 10.38 | -0.29 | 19.72 | 0.05 | 0.0 | -16.67 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -2.52 | 7.69 | 9.35 | -2.49 | 7.78 | 9.45 | -0.49 | -13.95 | 9.26 | -3.01 | 4.75 | 9.34 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.17 | 0.0 | 3.54 | 3.25 | 4.5 | -25.46 | 2.41 | -3.98 | 22.34 | 0 | 0 | 0 | 2.71 | 11.98 | 16.81 | 0.2 | 122.22 | 500.0 | 4.07 | 3.56 | 22.96 | 42.00 | -0.61 | 0 | 1.69 | 0.6 | -1.74 | 4.5 | -1.32 | 542.86 | 10.41 | -2.07 | 24.08 | 0.05 | -16.67 | -37.5 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -2.73 | 6.83 | -19.21 | -2.7 | 6.9 | -20.0 | -0.43 | -26.47 | 44.87 | -3.16 | 3.36 | -2.93 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.17 | -58.95 | -10.69 | 3.11 | -27.17 | -24.33 | 2.51 | 0.4 | 14.09 | 0 | 0 | 0 | 2.42 | 0.0 | 32.24 | 0.09 | 142.86 | 133.33 | 3.93 | 8.56 | 22.05 | 42.26 | 1.68 | 0 | 1.68 | -6.67 | -9.19 | 4.56 | -1.3 | 524.66 | 10.63 | 1.14 | 22.61 | 0.06 | 0.0 | -25.0 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -2.93 | 2.98 | -30.8 | -2.9 | 3.01 | -31.22 | -0.34 | -25.93 | 37.04 | -3.27 | 0.61 | -17.63 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.85 | 154.46 | 105.04 | 4.27 | -3.17 | 20.62 | 2.5 | 9.17 | 8.23 | 0 | 0 | 0 | 2.42 | 13.08 | 2.11 | -0.21 | 58.0 | -2000.0 | 3.62 | -2.16 | 4.62 | 41.56 | -2.72 | 0 | 1.8 | -6.74 | -11.76 | 4.62 | 0.87 | 507.89 | 10.51 | 21.22 | 17.83 | 0.06 | 0.0 | -33.33 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -3.02 | -8.63 | -53.3 | -2.99 | -8.73 | -54.12 | -0.27 | 50.0 | 41.3 | -3.29 | 0.9 | -35.39 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.12 | -0.88 | 0.0 | 4.41 | 1.15 | 0.0 | 2.29 | 16.24 | 0.0 | 0 | 0 | 0.0 | 2.14 | -7.76 | 0.0 | -0.5 | -900.0 | 0.0 | 3.7 | 11.78 | 0.0 | 42.73 | 0 | 0.0 | 1.93 | 12.21 | 0.0 | 4.58 | 554.29 | 0.0 | 8.67 | 3.34 | 0.0 | 0.06 | -25.0 | 0.0 | 10.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2.78 | -21.4 | 0.0 | -2.75 | -22.22 | 0.0 | -0.54 | 30.77 | 0.0 | -3.32 | -8.14 | 0.0 | 0.00 | 0 | 0.0 |
