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) | 8.33 | 107.73 | 13.56 | -14.39 | 2.56 | -37.41 | 0 | 0 | 33.28 | 26.25 | 0.46 | 0 | 4.9 | 105.88 | 14.72 | 63.07 | 0 | 0 | 0.61 | 27.08 | 3.64 | 75.85 | 0.02 | 100.0 | 10.97 | 24.52 | 0.35 | -62.37 | 0.31 | -40.38 | 0.42 | 0 | 1.08 | 63.64 | -0.37 | 0 | 0.05 | 0 | 0.00 | -81.6 |
| 2022 (9) | 4.01 | -32.61 | 15.84 | 76.98 | 4.09 | 0 | 0 | 0 | 26.36 | -13.86 | -0.78 | 0 | 2.38 | -53.06 | 9.03 | -45.51 | 0.1 | 100.0 | 0.48 | 4700.0 | 2.07 | -65.21 | 0.01 | -50.0 | 8.81 | 0.0 | 0.93 | 17.72 | 0.52 | 173.68 | -0.78 | 0 | 0.66 | -72.61 | -0.31 | 0 | -1.09 | 0 | 0.02 | -37.56 |
| 2021 (8) | 5.95 | 10.59 | 8.95 | -5.79 | 0 | 0 | 0 | 0 | 30.6 | -6.79 | 1.44 | -17.71 | 5.07 | 74.83 | 16.57 | 87.57 | 0.05 | 0.0 | 0.01 | 0 | 5.95 | 0.68 | 0.02 | 0.0 | 8.81 | 18.89 | 0.79 | 27.42 | 0.19 | 533.33 | 1.42 | -17.92 | 2.41 | 1.26 | -0.52 | 0 | 0.9 | -41.56 | 0.03 | 49.62 |
| 2020 (7) | 5.38 | 58.24 | 9.5 | 37.88 | 0.13 | 8.33 | 0 | 0 | 32.83 | 63.41 | 1.75 | 133.33 | 2.9 | -39.2 | 8.83 | -62.8 | 0.05 | 0.0 | 0 | 0 | 5.91 | 212.7 | 0.02 | -33.33 | 7.41 | 0.0 | 0.62 | 14.81 | 0.03 | 0 | 1.73 | 130.67 | 2.38 | 84.5 | -0.19 | 0 | 1.54 | 113.89 | 0.02 | -29.91 |
| 2019 (6) | 3.4 | 50.44 | 6.89 | 260.73 | 0.12 | 0 | 0 | 0 | 20.09 | 2.71 | 0.75 | -9.64 | 4.77 | 18.36 | 23.74 | 15.24 | 0.05 | 0.0 | 0 | 0 | 1.89 | 0 | 0.03 | 0.0 | 7.41 | 0.0 | 0.54 | 17.39 | 0 | 0 | 0.75 | -9.64 | 1.29 | 0.0 | -0.03 | 0 | 0.72 | -15.29 | 0.03 | 806.01 |
| 2018 (5) | 2.26 | -77.35 | 1.91 | 0 | 0 | 0 | 0 | 0 | 19.56 | -12.48 | 0.83 | -35.16 | 4.03 | 403.75 | 20.60 | 475.6 | 0.05 | -16.67 | 0.07 | -41.67 | 0 | 0 | 0.03 | -25.0 | 7.41 | 0.0 | 0.46 | 39.39 | 0 | 0 | 0.83 | -35.16 | 1.29 | -19.88 | 0.02 | 100.0 | 0.85 | -34.11 | 0.00 | -16.17 |
| 2017 (4) | 9.98 | 414.43 | 0 | 0 | 0 | 0 | 0 | 0 | 22.35 | -5.82 | 1.28 | -23.35 | 0.8 | -81.74 | 3.58 | -80.61 | 0.06 | 0.0 | 0.12 | 0 | 0 | 0 | 0.04 | 0.0 | 7.41 | 47.61 | 0.33 | 106.25 | 0 | 0 | 1.28 | -26.44 | 1.61 | -15.26 | 0.01 | 0 | 1.29 | -25.86 | 0.00 | 0 |
| 2016 (3) | 1.94 | -24.51 | 0.87 | 0 | 1.95 | 0 | 0 | 0 | 23.73 | 70.23 | 1.67 | 11.33 | 4.38 | 116.83 | 18.46 | 27.38 | 0.06 | -33.33 | 0 | 0 | 0 | 0 | 0.04 | 300.0 | 5.02 | 0.0 | 0.16 | 1500.0 | 0 | 0 | 1.74 | 14.47 | 1.9 | 24.18 | 0 | 0 | 1.74 | 13.73 | 0.00 | 0 |
| 2015 (2) | 2.57 | -27.61 | 0 | 0 | 0 | 0 | 0 | 0 | 13.94 | 120.92 | 1.5 | 233.33 | 2.02 | -5.16 | 14.49 | -57.07 | 0.09 | 0 | 0 | 0 | 1.9 | 2.7 | 0.01 | -50.0 | 5.02 | 0.0 | 0.01 | 0 | 0 | 0 | 1.52 | 1069.23 | 1.53 | 1076.92 | 0.01 | 0.0 | 1.53 | 992.86 | 0.00 | 0 |
| 2014 (1) | 3.55 | 332.93 | 0.31 | 0 | 0 | 0 | 0 | 0 | 6.31 | 312.42 | 0.45 | 0 | 2.13 | 719.23 | 33.76 | 98.64 | 0 | 0 | 0 | 0 | 1.85 | 0 | 0.02 | 100.0 | 5.02 | 38.67 | 0 | 0 | 0 | 0 | 0.13 | 0 | 0.13 | 0 | 0.01 | 0 | 0.14 | 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) | 9.19 | 92.66 | 130.33 | 16.22 | 7.7 | 4.17 | 3.87 | 545.0 | 57.96 | 0 | 0 | 0 | 8.92 | 54.33 | 0.22 | -1.07 | -122.92 | -360.98 | 6.12 | 27.5 | -20.21 | 21.47 | 27.41 | -5.71 | 0 | 0 | -100.0 | 1.14 | -17.99 | 86.89 | 10.69 | 172.7 | 181.32 | 0.03 | -25.0 | 50.0 | 11.67 | 0.0 | 17.05 | 0.39 | 0.0 | 11.43 | 0.37 | 0.0 | 19.35 | -1.4 | -324.24 | -297.18 | -0.64 | -248.84 | -146.38 | -0.08 | 80.95 | 20.0 | -1.48 | -97.33 | -342.62 | 0.11 | 19.12 | 741.29 |
| 24Q2 (19) | 4.77 | 4.84 | 82.06 | 15.06 | 8.97 | -13.0 | 0.6 | -50.41 | -90.55 | 0 | 0 | 0 | 5.78 | -13.08 | -8.25 | -0.48 | -420.0 | -300.0 | 4.8 | -2.04 | -18.23 | 16.85 | -0.25 | -12.03 | 0 | 0 | -100.0 | 1.39 | -1.42 | 239.02 | 3.92 | 2.08 | 273.33 | 0.04 | 33.33 | 300.0 | 11.67 | 1.92 | 32.31 | 0.39 | 11.43 | 11.43 | 0.37 | 19.35 | 19.35 | -0.33 | -157.89 | -206.45 | 0.43 | -65.32 | -55.67 | -0.42 | -4100.0 | -223.08 | -0.75 | -233.93 | -516.67 | 0.10 | 5539.11 | 290.96 |
| 24Q1 (18) | 4.55 | -45.38 | 147.28 | 13.82 | 1.92 | -21.3 | 1.21 | -52.73 | -70.49 | 0 | 0 | 0 | 6.65 | -7.12 | -39.16 | 0.15 | 155.56 | 87.5 | 4.9 | 0.0 | -31.08 | 16.89 | 14.75 | -25.71 | 0 | 0 | -100.0 | 1.41 | 131.15 | 252.5 | 3.84 | 5.49 | 88.24 | 0.03 | 50.0 | 200.0 | 11.45 | 4.38 | 29.97 | 0.35 | 0.0 | -62.37 | 0.31 | 0.0 | -40.38 | 0.57 | 35.71 | 180.28 | 1.24 | 14.81 | 67.57 | -0.01 | 97.3 | 83.33 | 0.56 | 1020.0 | 172.73 | 0.00 | -47.47 | -93.47 |
| 23Q4 (17) | 8.33 | 108.77 | 107.73 | 13.56 | -12.91 | -14.39 | 2.56 | 4.49 | -37.41 | 0 | 0 | 0 | 7.16 | -19.55 | -5.29 | -0.27 | -165.85 | 74.04 | 4.9 | -36.11 | 105.88 | 14.72 | -35.35 | 63.09 | 0 | -100.0 | -100.0 | 0.61 | 0.0 | 27.08 | 3.64 | -4.21 | 75.85 | 0.02 | 0.0 | 100.0 | 10.97 | 10.03 | 24.52 | 0.35 | 0.0 | -62.37 | 0.31 | 0.0 | -40.38 | 0.42 | -40.85 | 153.85 | 1.08 | -21.74 | 63.64 | -0.37 | -270.0 | -19.35 | 0.05 | -91.8 | 104.59 | 0.00 | -76.16 | -81.6 |
| 23Q3 (16) | 3.99 | 52.29 | 19.82 | 15.57 | -10.05 | -2.5 | 2.45 | -61.42 | -39.95 | 0 | 0 | 0 | 8.9 | 41.27 | 51.88 | 0.41 | 70.83 | 355.56 | 7.67 | 30.66 | 1918.42 | 22.77 | 18.87 | 1500.24 | 0.1 | 0.0 | 0.0 | 0.61 | 48.78 | 190.48 | 3.8 | 261.9 | 84.47 | 0.02 | 100.0 | 100.0 | 9.97 | 13.04 | 13.17 | 0.35 | 0.0 | -62.37 | 0.31 | 0.0 | -40.38 | 0.71 | 129.03 | 184.0 | 1.38 | 42.27 | -18.82 | -0.1 | 23.08 | 80.0 | 0.61 | 238.89 | 344.0 | 0.01 | -44.64 | -43.22 |
| 23Q2 (15) | 2.62 | 42.39 | 2.75 | 17.31 | -1.42 | 58.08 | 6.35 | 54.88 | 12600.0 | 0 | 0 | 0 | 6.3 | -42.36 | -8.96 | 0.24 | 200.0 | 140.0 | 5.87 | -17.44 | 37.79 | 19.15 | -15.77 | 27.0 | 0.1 | 0.0 | 0.0 | 0.41 | 2.5 | 272.73 | 1.05 | -48.53 | -82.73 | 0.01 | 0.0 | 0.0 | 8.82 | 0.11 | 0.11 | 0.35 | -62.37 | -62.37 | 0.31 | -40.38 | -40.38 | 0.31 | 143.66 | 93.75 | 0.97 | 31.08 | -39.75 | -0.13 | -116.67 | 75.93 | 0.18 | 123.38 | 147.37 | 0.02 | -5.85 | -7.55 |
| 23Q1 (14) | 1.84 | -54.11 | -76.32 | 17.56 | 10.86 | 88.61 | 4.1 | 0.24 | 8100.0 | 0 | 0 | 0 | 10.93 | 44.58 | 81.26 | 0.08 | 107.69 | 33.33 | 7.11 | 198.74 | 227.65 | 22.74 | 151.93 | 207.22 | 0.1 | 0.0 | 0.0 | 0.4 | -16.67 | 3900.0 | 2.04 | -1.45 | -66.39 | 0.01 | 0.0 | 0.0 | 8.81 | 0.0 | 0.0 | 0.93 | 0.0 | 17.72 | 0.52 | 0.0 | 173.68 | -0.71 | 8.97 | -236.54 | 0.74 | 12.12 | -50.99 | -0.06 | 80.65 | 83.33 | -0.77 | 29.36 | -581.25 | 0.03 | 48.05 | -14.81 |
| 22Q4 (13) | 4.01 | 20.42 | -32.61 | 15.84 | -0.81 | 76.98 | 4.09 | 0.25 | 0 | 0 | 0 | 0 | 7.56 | 29.01 | -4.3 | -1.04 | -1255.56 | -1585.71 | 2.38 | 526.32 | -53.06 | 9.03 | 534.39 | -45.53 | 0.1 | 0.0 | 100.0 | 0.48 | 128.57 | 4700.0 | 2.07 | 0.49 | -65.21 | 0.01 | 0.0 | -50.0 | 8.81 | 0.0 | 0.0 | 0.93 | 0.0 | 17.72 | 0.52 | 0.0 | 173.68 | -0.78 | -412.0 | -154.93 | 0.66 | -61.18 | -72.61 | -0.31 | 38.0 | 40.38 | -1.09 | -336.0 | -221.11 | 0.02 | -26.42 | -37.56 |
| 22Q3 (12) | 3.33 | 30.59 | -53.81 | 15.97 | 45.84 | 55.35 | 4.08 | 8060.0 | 0 | 0 | 0 | 0 | 5.86 | -15.32 | -20.81 | 0.09 | -10.0 | -88.46 | 0.38 | -91.08 | -92.28 | 1.42 | -90.57 | -90.42 | 0.1 | 0.0 | 100.0 | 0.21 | 90.91 | 0 | 2.06 | -66.12 | -65.26 | 0.01 | 0.0 | -50.0 | 8.81 | 0.0 | 0.0 | 0.93 | 0.0 | 17.72 | 0.52 | 0.0 | 173.68 | 0.25 | 56.25 | -81.62 | 1.7 | 5.59 | -27.35 | -0.5 | 7.41 | 19.35 | -0.25 | 34.21 | -133.78 | 0.02 | -9.86 | 199.96 |
| 22Q2 (11) | 2.55 | -67.18 | -44.2 | 10.95 | 17.62 | -3.1 | 0.05 | 0.0 | -61.54 | 0 | 0 | 0 | 6.92 | 14.76 | -13.39 | 0.1 | 66.67 | -52.38 | 4.26 | 96.31 | -39.92 | 15.08 | 103.75 | -21.54 | 0.1 | 0.0 | 100.0 | 0.11 | 1000.0 | 0 | 6.08 | 0.16 | -22.05 | 0.01 | 0.0 | -50.0 | 8.81 | 0.0 | 18.89 | 0.93 | 17.72 | 50.0 | 0.52 | 173.68 | 1633.33 | 0.16 | -69.23 | -82.42 | 1.61 | 6.62 | 3.21 | -0.54 | -50.0 | -5.88 | -0.38 | -337.5 | -195.0 | 0.03 | -13.25 | 23.25 |
| 22Q1 (10) | 7.77 | 30.59 | 136.17 | 9.31 | 4.02 | -13.23 | 0.05 | 0 | -61.54 | 0 | 0 | 0 | 6.03 | -23.67 | -17.51 | 0.06 | -14.29 | -84.21 | 2.17 | -57.2 | -18.73 | 7.40 | -55.33 | -3.45 | 0.1 | 100.0 | 100.0 | 0.01 | 0.0 | 0 | 6.07 | 2.02 | 3.06 | 0.01 | -50.0 | -50.0 | 8.81 | 0.0 | 18.89 | 0.79 | 0.0 | 27.42 | 0.19 | 0.0 | 533.33 | 0.52 | -63.38 | -25.71 | 1.51 | -37.34 | 11.85 | -0.36 | 30.77 | -24.14 | 0.16 | -82.22 | -60.98 | 0.03 | 8.52 | 43.74 |
| 21Q4 (9) | 5.95 | -17.48 | 10.59 | 8.95 | -12.94 | -5.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.9 | 6.76 | -24.18 | 0.07 | -91.03 | -89.39 | 5.07 | 3.05 | 74.83 | 16.57 | 11.54 | 87.51 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0 | 5.95 | 0.34 | 0.68 | 0.02 | 0.0 | 0.0 | 8.81 | 0.0 | 18.89 | 0.79 | 0.0 | 27.42 | 0.19 | 0.0 | 533.33 | 1.42 | 4.41 | -17.92 | 2.41 | 2.99 | 1.26 | -0.52 | 16.13 | -173.68 | 0.9 | 21.62 | -41.56 | 0.03 | 253.48 | 49.62 |
| 21Q3 (8) | 7.21 | 57.77 | 11.09 | 10.28 | -9.03 | -24.08 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.4 | -7.38 | -33.75 | 0.78 | 271.43 | 14.71 | 4.92 | -30.61 | 232.43 | 14.86 | -22.71 | 185.26 | 0.05 | 0.0 | -98.8 | 0 | 0 | 0 | 5.93 | -23.97 | 0.0 | 0.02 | 0.0 | 0.0 | 8.81 | 18.89 | 18.89 | 0.79 | 27.42 | 27.42 | 0.19 | 533.33 | 533.33 | 1.36 | 49.45 | 25.93 | 2.34 | 50.0 | 36.05 | -0.62 | -21.57 | -1340.0 | 0.74 | 85.0 | -34.51 | 0.01 | -62.96 | -60.41 |
| 21Q2 (7) | 4.57 | 38.91 | 47.42 | 11.3 | 5.31 | -9.74 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 7.99 | 9.3 | 34.74 | 0.21 | -44.74 | -16.0 | 7.09 | 165.54 | 49.26 | 19.22 | 150.71 | 0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 7.8 | 32.43 | 284.24 | 0.02 | 0.0 | 0.0 | 7.41 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.91 | 30.0 | 127.5 | 1.56 | 15.56 | 50.0 | -0.51 | -75.86 | 0 | 0.4 | -2.44 | 0.0 | 0.02 | 1.17 | 4.4 |
| 21Q1 (6) | 3.29 | -38.85 | 28.02 | 10.73 | 12.95 | 2.88 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 7.31 | -29.85 | 37.92 | 0.38 | -42.42 | 137.5 | 2.67 | -7.93 | -35.82 | 7.67 | -13.24 | 0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 5.89 | -0.34 | 185.92 | 0.02 | 0.0 | 0.0 | 7.41 | 0.0 | 0.0 | 0.62 | 0.0 | 14.81 | 0.03 | 0.0 | 0 | 0.7 | -59.54 | 159.26 | 1.35 | -43.28 | 66.67 | -0.29 | -52.63 | -680.0 | 0.41 | -73.38 | 28.12 | 0.02 | 12.95 | -25.94 |
| 20Q4 (5) | 5.38 | -17.1 | 58.24 | 9.5 | -29.84 | 37.88 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 10.42 | -6.71 | 73.09 | 0.66 | -2.94 | 100.0 | 2.9 | 95.95 | -39.2 | 8.84 | 69.68 | 0 | 0.05 | -98.8 | 0.0 | 0 | 0 | 0 | 5.91 | -0.34 | 212.7 | 0.02 | 0.0 | -33.33 | 7.41 | 0.0 | 0.0 | 0.62 | 0.0 | 14.81 | 0.03 | 0.0 | 0 | 1.73 | 60.19 | 130.67 | 2.38 | 38.37 | 84.5 | -0.19 | -480.0 | -533.33 | 1.54 | 36.28 | 113.89 | 0.02 | -6.48 | -29.91 |
| 20Q3 (4) | 6.49 | 109.35 | 0.0 | 13.54 | 8.15 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 11.17 | 88.36 | 0.0 | 0.68 | 172.0 | 0.0 | 1.48 | -68.84 | 0.0 | 5.21 | 0 | 0.0 | 4.16 | 8220.0 | 0.0 | 0 | 0 | 0.0 | 5.93 | 192.12 | 0.0 | 0.02 | 0.0 | 0.0 | 7.41 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.08 | 170.0 | 0.0 | 1.72 | 65.38 | 0.0 | 0.05 | 0 | 0.0 | 1.13 | 182.5 | 0.0 | 0.02 | -2.31 | 0.0 |
