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) | 20.2 | -0.59 | 0 | 0 | 0 | 0 | 0 | 0 | 103.76 | -14.38 | 11.12 | 2.11 | 25.33 | -8.29 | 24.41 | 7.11 | 6.41 | -52.31 | 0.22 | 0.0 | 0 | 0 | 0.21 | -8.7 | 27.84 | 0.0 | 17.75 | 6.54 | 1.53 | -58.42 | 28.79 | 19.36 | 48.07 | 8.12 | -1.0 | 0 | 27.79 | 23.02 | 0.04 | -2.58 |
| 2022 (9) | 20.32 | -13.27 | 0 | 0 | 0 | 0 | 0 | 0 | 121.18 | 9.87 | 10.89 | 9.67 | 27.62 | -1.71 | 22.79 | -10.54 | 13.44 | -22.4 | 0.22 | -26.67 | 0 | 0 | 0.23 | -8.0 | 27.84 | 0.0 | 16.66 | 6.39 | 3.68 | -10.24 | 24.12 | 19.58 | 44.46 | 11.32 | -1.53 | 0 | 22.59 | 36.99 | 0.04 | 3.52 |
| 2021 (8) | 23.43 | -33.87 | 4.41 | 0 | 0 | 0 | 0 | 0 | 110.29 | 5.28 | 9.93 | 771.05 | 28.1 | 29.97 | 25.48 | 23.46 | 17.32 | 37.35 | 0.3 | -11.76 | 0 | 0 | 0.25 | 4.17 | 27.84 | 0.0 | 15.66 | 0.71 | 4.1 | 71.55 | 20.17 | 50.41 | 39.94 | 27.4 | -3.68 | 0 | 16.49 | 77.12 | 0.04 | 168.41 |
| 2020 (7) | 35.43 | -26.13 | 0 | 0 | 0 | 0 | 0 | 0 | 104.76 | 12.01 | 1.14 | -77.82 | 21.62 | -6.45 | 20.64 | -16.48 | 12.61 | -15.31 | 0.34 | -5.56 | 0 | 0 | 0.24 | 26.32 | 27.84 | 0.0 | 15.55 | 3.46 | 2.39 | 3314.29 | 13.41 | -30.45 | 31.35 | -8.84 | -4.1 | 0 | 9.31 | -44.88 | 0.01 | 656.37 |
| 2019 (6) | 47.96 | 15.37 | 0 | 0 | 0 | 0 | 0 | 0 | 93.53 | 31.92 | 5.14 | 39.3 | 23.11 | 9.58 | 24.71 | -16.93 | 14.89 | 21.85 | 0.36 | 5.88 | 0 | 0 | 0.19 | -38.71 | 27.84 | 0.0 | 15.03 | 2.52 | 0.07 | 0 | 19.28 | 8.38 | 34.39 | 5.95 | -2.39 | 0 | 16.89 | -4.68 | 0.00 | 0 |
| 2018 (5) | 41.57 | 23.79 | 38.49 | -57.5 | 0 | 0 | 0 | 0 | 70.9 | -5.54 | 3.69 | 28.12 | 21.09 | 30.99 | 29.75 | 38.68 | 12.22 | 11.09 | 0.34 | 3.03 | 0 | 0 | 0.31 | 14.81 | 27.84 | 0.0 | 14.66 | 1.95 | 0 | 0 | 17.79 | 0.4 | 32.46 | 1.15 | -0.07 | 0 | 17.72 | -0.95 | 0.00 | 0 |
| 2017 (4) | 33.58 | -34.12 | 90.57 | 86.93 | 0 | 0 | 0 | 0 | 75.06 | -1.53 | 2.88 | -39.62 | 16.1 | -24.48 | 21.45 | -23.31 | 11.0 | 41.39 | 0.33 | 6.45 | 0 | 0 | 0.27 | 17.39 | 27.84 | 0.0 | 14.38 | 3.45 | 0 | 0 | 17.72 | -8.89 | 32.09 | -3.75 | 0.17 | -89.7 | 17.89 | -15.21 | 0.00 | 0 |
| 2016 (3) | 50.97 | 76.98 | 48.45 | -23.96 | 0 | 0 | 0 | 0 | 76.23 | -28.46 | 4.77 | 18.36 | 21.32 | -9.78 | 27.97 | 26.11 | 7.78 | 6.14 | 0.31 | 6.9 | 0 | 0 | 0.23 | 9.52 | 27.84 | 0.0 | 13.9 | 2.96 | 0 | 0 | 19.45 | 5.71 | 33.34 | 4.51 | 1.65 | -73.43 | 21.1 | -14.26 | 0.00 | 0 |
| 2015 (2) | 28.8 | -24.88 | 63.72 | -34.33 | 0 | 0 | 0 | 0 | 106.55 | -32.44 | 4.03 | -62.41 | 23.63 | -8.91 | 22.18 | 34.83 | 7.33 | -52.8 | 0.29 | -12.12 | 0 | 0 | 0.21 | 0.0 | 27.84 | 0.0 | 13.5 | 8.7 | 0 | 0 | 18.4 | -24.81 | 31.9 | -13.53 | 6.21 | -14.23 | 24.61 | -22.39 | 0.00 | 0 |
| 2014 (1) | 38.34 | -42.93 | 97.03 | -18.23 | 0 | 0 | 0 | 0 | 157.7 | 2.64 | 10.72 | 10.86 | 25.94 | -12.54 | 16.45 | -14.79 | 15.53 | 16.07 | 0.33 | -5.71 | 0 | 0 | 0.21 | 250.0 | 27.84 | 0.0 | 12.42 | 8.38 | 0 | 0 | 24.47 | 5.57 | 36.89 | 6.5 | 7.24 | 59.47 | 31.71 | 14.39 | 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) | 16.0 | 25.49 | -26.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.96 | -9.59 | -37.69 | 1.02 | -24.44 | -70.18 | 18.68 | -17.27 | -34.23 | 21.86 | -7.34 | -14.8 | 8.74 | 31.03 | -3.32 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.35 | 9.38 | 52.17 | 27.84 | 0.0 | 0.0 | 18.86 | 0.0 | 6.25 | 1.0 | 0.0 | -34.64 | 23.84 | 4.52 | -5.47 | 43.7 | 2.39 | -1.8 | 1.49 | -15.34 | 231.11 | 25.33 | 3.09 | -1.32 | 0.04 | 6.26 | 9.47 |
| 24Q2 (19) | 12.75 | -22.02 | -54.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.76 | -14.49 | -19.38 | 1.35 | -37.5 | -37.5 | 22.58 | -18.63 | 1.39 | 23.59 | -14.8 | 20.89 | 6.67 | 3.73 | -31.02 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.32 | 68.42 | 60.0 | 27.84 | 0.0 | 0.0 | 18.86 | 6.25 | 6.25 | 1.0 | -34.64 | -34.64 | 22.81 | 3.45 | 4.63 | 42.68 | 3.27 | 3.89 | 1.76 | 67.62 | 247.9 | 24.57 | 6.36 | 19.21 | 0.04 | -0.08 | -0.89 |
| 24Q1 (18) | 16.35 | -19.06 | 13.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.94 | -21.11 | -13.86 | 2.16 | -39.5 | 9.64 | 27.75 | 9.55 | 27.41 | 27.68 | 13.41 | 49.34 | 6.43 | 0.31 | -42.79 | 0.21 | -4.55 | -4.55 | 0 | 0 | 0 | 0.19 | -9.52 | 0.0 | 27.84 | 0.0 | 0.0 | 17.75 | 0.0 | 6.54 | 1.53 | 0.0 | -58.42 | 22.05 | -23.41 | 18.68 | 41.33 | -14.02 | 6.19 | 1.05 | 205.0 | 225.0 | 23.1 | -16.88 | 30.21 | 0.04 | 6.02 | -3.66 |
| 23Q4 (17) | 20.2 | -7.34 | -0.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27.81 | 2.17 | -19.97 | 3.57 | 4.39 | 31.73 | 25.33 | -10.81 | -8.29 | 24.41 | -4.84 | 7.1 | 6.41 | -29.09 | -52.31 | 0.22 | 4.76 | 0.0 | 0 | 0 | 0 | 0.21 | -8.7 | -8.7 | 27.84 | 0.0 | 0.0 | 17.75 | 0.0 | 6.54 | 1.53 | 0.0 | -58.42 | 28.79 | 14.16 | 19.36 | 48.07 | 8.02 | 8.12 | -1.0 | -322.22 | 34.64 | 27.79 | 8.26 | 23.02 | 0.04 | -2.75 | -2.58 |
| 23Q3 (16) | 21.8 | -21.41 | -1.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 27.22 | 16.97 | -11.19 | 3.42 | 58.33 | 15.54 | 28.4 | 27.53 | 13.87 | 25.65 | 31.48 | 21.5 | 9.04 | -6.51 | -49.72 | 0.21 | 0.0 | -30.0 | 0 | 0 | 0 | 0.23 | 15.0 | 4.55 | 27.84 | 0.0 | 0.0 | 17.75 | 0.0 | 6.54 | 1.53 | 0.0 | -58.42 | 25.22 | 15.69 | 17.96 | 44.5 | 8.33 | 6.69 | 0.45 | 137.82 | 314.29 | 25.67 | 24.55 | 21.26 | 0.04 | -3.8 | 0.29 |
| 23Q2 (15) | 27.74 | 92.11 | 24.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.27 | -8.64 | -12.58 | 2.16 | 9.64 | -18.18 | 22.27 | 2.25 | -5.8 | 19.51 | 5.25 | -4.66 | 9.67 | -13.97 | -48.32 | 0.21 | -4.55 | -27.59 | 0 | 0 | 0 | 0.2 | 5.26 | 5.26 | 27.84 | 0.0 | 0.0 | 17.75 | 6.54 | 6.54 | 1.53 | -58.42 | -58.42 | 21.8 | 17.33 | 18.35 | 41.08 | 5.55 | 5.99 | -1.19 | -41.67 | -41.67 | 20.61 | 16.18 | 17.24 | 0.04 | -2.87 | 4.93 |
| 23Q1 (14) | 14.44 | -28.94 | -18.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.47 | -26.71 | -12.65 | 1.97 | -27.31 | -23.94 | 21.78 | -21.14 | -21.4 | 18.54 | -18.67 | -24.58 | 11.24 | -16.37 | -33.92 | 0.22 | 0.0 | -24.14 | 0 | 0 | 0 | 0.19 | -17.39 | -13.64 | 27.84 | 0.0 | 0.0 | 16.66 | 0.0 | 6.39 | 3.68 | 0.0 | -10.24 | 18.58 | -22.97 | 13.64 | 38.92 | -12.46 | 7.75 | -0.84 | 45.1 | 22.22 | 17.74 | -21.47 | 16.18 | 0.04 | 7.21 | 6.68 |
| 22Q4 (13) | 20.32 | -8.14 | -13.27 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 34.75 | 13.38 | 9.66 | 2.71 | -8.45 | -11.44 | 27.62 | 10.75 | -1.71 | 22.79 | 7.95 | -10.54 | 13.44 | -25.25 | -22.4 | 0.22 | -26.67 | -26.67 | 0 | 0 | 0 | 0.23 | 4.55 | -8.0 | 27.84 | 0.0 | 0.0 | 16.66 | 0.0 | 6.39 | 3.68 | 0.0 | -10.24 | 24.12 | 12.82 | 19.58 | 44.46 | 6.59 | 11.32 | -1.53 | -628.57 | 58.42 | 22.59 | 6.71 | 36.99 | 0.04 | 0.11 | 3.52 |
| 22Q3 (12) | 22.12 | -0.76 | 50.58 | 0.26 | 0.0 | -86.67 | 0 | 0 | 0 | 0 | 0 | 0 | 30.65 | 15.14 | 9.31 | 2.96 | 12.12 | 5.34 | 24.94 | 5.5 | 13.0 | 21.11 | 3.17 | 2.34 | 17.98 | -3.9 | 7.34 | 0.3 | 3.45 | 7.14 | 0 | 0 | 0 | 0.22 | 15.79 | -21.43 | 27.84 | 0.0 | 0.0 | 16.66 | 0.0 | 6.39 | 3.68 | 0.0 | -10.24 | 21.38 | 16.07 | 25.18 | 41.71 | 7.61 | 13.22 | -0.21 | 75.0 | 95.12 | 21.17 | 20.42 | 65.65 | 0.04 | 0.65 | 178.39 |
| 22Q2 (11) | 22.29 | 26.58 | 54.15 | 0.26 | 0.0 | -86.67 | 0 | 0 | 0 | 0 | 0 | 0 | 26.62 | -8.71 | 11.66 | 2.64 | 1.93 | 21.1 | 23.64 | -14.69 | 36.25 | 20.47 | -16.74 | 25.04 | 18.71 | 9.99 | 38.49 | 0.29 | 0.0 | -14.71 | 0 | 0 | 0 | 0.19 | -13.64 | -5.0 | 27.84 | 0.0 | 0.0 | 16.66 | 6.39 | 7.14 | 3.68 | -10.24 | 53.97 | 18.42 | 12.66 | 14.48 | 38.76 | 7.31 | 13.93 | -0.84 | 22.22 | 78.12 | 17.58 | 15.13 | 43.51 | 0.04 | -1.24 | 176.05 |
| 22Q1 (10) | 17.61 | -24.84 | -48.25 | 0.26 | -94.1 | -94.94 | 0 | 0 | 0 | 0 | 0 | 0 | 29.16 | -7.98 | 9.13 | 2.59 | -15.36 | 37.77 | 27.71 | -1.39 | 30.83 | 24.58 | -3.52 | 25.25 | 17.01 | -1.79 | 33.52 | 0.29 | -3.33 | -14.71 | 0 | 0 | 0 | 0.22 | -12.0 | 0.0 | 27.84 | 0.0 | 0.0 | 15.66 | 0.0 | 0.71 | 4.1 | 0.0 | 71.55 | 16.35 | -18.94 | 17.54 | 36.12 | -9.56 | 13.41 | -1.08 | 70.65 | 68.51 | 15.27 | -7.4 | 45.71 | 0.04 | 4.03 | 172.96 |
| 21Q4 (9) | 23.43 | 59.5 | -33.87 | 4.41 | 126.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31.69 | 13.02 | 11.7 | 3.06 | 8.9 | 68.13 | 28.1 | 27.32 | 29.97 | 25.48 | 23.49 | 23.46 | 17.32 | 3.4 | 37.35 | 0.3 | 7.14 | -11.76 | 0 | 0 | 0 | 0.25 | -10.71 | 4.17 | 27.84 | 0.0 | 0.0 | 15.66 | 0.0 | 0.71 | 4.1 | 0.0 | 71.55 | 20.17 | 18.09 | 50.41 | 39.94 | 8.41 | 27.4 | -3.68 | 14.42 | 10.24 | 16.49 | 29.03 | 77.12 | 0.04 | 169.21 | 168.41 |
| 21Q3 (8) | 14.69 | 1.59 | -57.76 | 1.95 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28.04 | 17.62 | 3.58 | 2.81 | 28.9 | 28.31 | 22.07 | 27.2 | 6.67 | 20.63 | 26.05 | 4.7 | 16.75 | 23.98 | 21.91 | 0.28 | -17.65 | -17.65 | 0 | 0 | 0 | 0.28 | 40.0 | 33.33 | 27.84 | 0.0 | 0.0 | 15.66 | 0.71 | 0.71 | 4.1 | 71.55 | 71.55 | 17.08 | 6.15 | 48.26 | 36.84 | 8.29 | 25.09 | -4.3 | -11.98 | -3.12 | 12.78 | 4.33 | 73.88 | 0.01 | -0.19 | 61.88 |
| 21Q2 (7) | 14.46 | -57.51 | -68.24 | 1.95 | -62.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.84 | -10.78 | -7.45 | 2.18 | 15.96 | 146.48 | 17.35 | -18.08 | -15.16 | 16.37 | -16.6 | 0 | 13.51 | 6.04 | -4.86 | 0.34 | 0.0 | 0.0 | 0 | 0 | 0 | 0.2 | -9.09 | 17.65 | 27.84 | 0.0 | 0.0 | 15.55 | 0.0 | 0 | 2.39 | 0.0 | 0 | 16.09 | 15.67 | 0 | 34.02 | 6.81 | 24.25 | -3.84 | -11.95 | 7.69 | 12.25 | 16.89 | 394.47 | 0.01 | -2.35 | 49.9 |
| 21Q1 (6) | 34.03 | -3.95 | -31.46 | 5.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26.72 | -5.82 | 13.41 | 1.88 | 3.3 | 2.73 | 21.18 | -2.04 | 13.93 | 19.63 | -4.9 | 0 | 12.74 | 1.03 | -16.73 | 0.34 | 0.0 | -2.86 | 0 | 0 | 0 | 0.22 | -8.33 | 37.5 | 27.84 | 0.0 | 0.0 | 15.55 | 0.0 | 3.46 | 2.39 | 0.0 | 3314.29 | 13.91 | 3.73 | -17.89 | 31.85 | 1.59 | -0.59 | -3.43 | 16.34 | 1.72 | 10.48 | 12.57 | -22.08 | 0.01 | 2.3 | 55.36 |
| 20Q4 (5) | 35.43 | 1.87 | -26.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28.37 | 4.8 | -0.8 | 1.82 | -16.89 | 142.67 | 21.62 | 4.49 | -6.45 | 20.64 | 4.72 | 0 | 12.61 | -8.22 | -15.31 | 0.34 | 0.0 | -5.56 | 0 | 0 | 0 | 0.24 | 14.29 | 26.32 | 27.84 | 0.0 | 0.0 | 15.55 | 0.0 | 3.46 | 2.39 | 0.0 | 3314.29 | 13.41 | 16.41 | -30.45 | 31.35 | 6.45 | -8.84 | -4.1 | 1.68 | -71.55 | 9.31 | 26.67 | -44.88 | 0.01 | 62.36 | 656.37 |
| 20Q3 (4) | 34.78 | -23.61 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 27.07 | 5.09 | 0.0 | 2.19 | 146.7 | 0.0 | 20.69 | 1.17 | 0.0 | 19.71 | 0 | 0.0 | 13.74 | -3.24 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.21 | 23.53 | 0.0 | 27.84 | 0.0 | 0.0 | 15.55 | 0 | 0.0 | 2.39 | 0 | 0.0 | 11.52 | 0 | 0.0 | 29.45 | 7.56 | 0.0 | -4.17 | -0.24 | 0.0 | 7.35 | 276.68 | 0.0 | 0.01 | -7.58 | 0.0 |
