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) | 8.31 | -11.03 | 10.0 | 0 | 0 | 0 | 0 | 0 | 25.96 | -56.85 | 1.12 | -89.87 | 3.25 | -64.44 | 12.52 | -17.6 | 15.93 | -12.62 | 4.91 | 16.35 | 0 | 0 | 0.23 | 0.0 | 22.62 | 0.0 | 10.67 | 11.73 | 0.03 | 0.0 | 2.11 | -81.08 | 12.8 | -38.22 | 3.56 | 75.37 | 5.67 | -56.98 | 0.01 | 5.21 |
| 2022 (9) | 9.34 | -22.17 | 0 | 0 | 0 | 0 | 0 | 0 | 60.16 | -15.6 | 11.06 | -45.89 | 9.14 | 2.12 | 15.19 | 21.0 | 18.23 | 112.47 | 4.22 | -31.38 | 0 | 0 | 0.23 | -41.03 | 22.62 | 0.0 | 9.55 | 27.16 | 0.03 | 0.0 | 11.15 | -45.37 | 20.72 | -25.87 | 2.03 | -55.68 | 13.18 | -47.26 | 0.01 | 49.85 |
| 2021 (8) | 12.0 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0 | 71.28 | 26.95 | 20.44 | 98.25 | 8.95 | -14.6 | 12.56 | -32.73 | 8.58 | 48.19 | 6.15 | 17.82 | 0 | 0 | 0.39 | -38.1 | 22.62 | 0.0 | 7.51 | 2.46 | 0.03 | -90.62 | 20.41 | 99.9 | 27.95 | 56.58 | 4.58 | 81.03 | 24.99 | 96.15 | 0.01 | 1.47 |
| 2020 (7) | 11.99 | 19.18 | 0 | 0 | 0 | 0 | 0 | 0 | 56.15 | 22.49 | 10.31 | 12.68 | 10.48 | 32.66 | 18.66 | 8.3 | 5.79 | -15.23 | 5.22 | 11.54 | 0 | 0 | 0.63 | -5.97 | 22.62 | 0.0 | 7.33 | 0.14 | 0.32 | -13.51 | 10.21 | 12.07 | 17.85 | 6.25 | 2.53 | 0 | 12.74 | 44.94 | 0.01 | 38.2 |
| 2019 (6) | 10.06 | -33.73 | 0 | 0 | 0 | 0 | 0 | 0 | 45.84 | -5.74 | 9.15 | -14.0 | 7.9 | -6.73 | 17.23 | -1.05 | 6.83 | 4.27 | 4.68 | 4.23 | 0 | 0 | 0.67 | 0 | 22.62 | 0.0 | 7.32 | -0.68 | 0.37 | 8.82 | 9.11 | -14.14 | 16.8 | -8.35 | -0.32 | 0 | 8.79 | -14.16 | 0.01 | 11.84 |
| 2018 (5) | 15.18 | 9.05 | 0 | 0 | 0 | 0 | 0 | 0 | 48.63 | 5.37 | 10.64 | 14.9 | 8.47 | -2.76 | 17.42 | -7.71 | 6.55 | 10.08 | 4.49 | 7.16 | 0 | 0 | 0 | 0 | 22.62 | 0.0 | 7.37 | -1.73 | 0.34 | 25.93 | 10.61 | 15.08 | 18.33 | 7.89 | -0.37 | 0 | 10.24 | 15.06 | 0.01 | -13.36 |
| 2017 (4) | 13.92 | 21.15 | 0 | 0 | 0 | 0 | 0 | 0 | 46.15 | 10.99 | 9.26 | 18.11 | 8.71 | 19.64 | 18.87 | 7.8 | 5.95 | 16.9 | 4.19 | -2.78 | 0 | 0 | 0 | 0 | 22.62 | 0.0 | 7.5 | -4.09 | 0.27 | 800.0 | 9.22 | 17.45 | 16.99 | 8.29 | -0.32 | 0 | 8.9 | 16.95 | 0.01 | 43.23 |
| 2016 (3) | 11.49 | 68.97 | 0 | 0 | 0 | 0 | 0 | 0 | 41.58 | 4.79 | 7.84 | -2.85 | 7.28 | 6.9 | 17.51 | 2.02 | 5.09 | -13.58 | 4.31 | 0.47 | 0 | 0 | 0 | 0 | 22.62 | 0.0 | 7.82 | -1.64 | 0.03 | 0.0 | 7.85 | -1.13 | 15.69 | -1.44 | -0.24 | 0 | 7.61 | -7.87 | 0.00 | 7.2 |
| 2015 (2) | 6.8 | -42.32 | 0 | 0 | 0 | 0 | 0 | 0 | 39.68 | 0.94 | 8.07 | 1.89 | 6.81 | 0.89 | 17.16 | -0.05 | 5.89 | 17.56 | 4.29 | 7.52 | 0 | 0 | 0 | 0 | 22.62 | 0.0 | 7.95 | 0.38 | 0.03 | 0.0 | 7.94 | 0.0 | 15.92 | 0.19 | 0.32 | -30.43 | 8.26 | -1.67 | 0.00 | -4.98 |
| 2014 (1) | 11.79 | 12.18 | 0 | 0 | 0 | 0 | 0 | 0 | 39.31 | 0.95 | 7.92 | 6.31 | 6.75 | 8.87 | 17.17 | 7.85 | 5.01 | -2.72 | 3.99 | 10.83 | 0 | 0 | 0 | 0 | 22.62 | -1.22 | 7.92 | 1.93 | 0.03 | -40.0 | 7.94 | 4.34 | 15.89 | 2.98 | 0.46 | 187.5 | 8.4 | 8.11 | 0.00 | 55.06 |
| 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) | 7.14 | -33.58 | -32.51 | 10.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.83 | 0.0 | 8.24 | -0.73 | -114.71 | -297.3 | 4.19 | -7.1 | -18.64 | 18.23 | -9.2 | 13.05 | 12.91 | -6.25 | -27.35 | 5.03 | -2.71 | 8.41 | 0 | 0 | 0 | 0.6 | 11.11 | 33.33 | 22.62 | 0.0 | 0.0 | 10.78 | 0.0 | 1.03 | 0.03 | 0.0 | 0.0 | 1.59 | -31.17 | -30.26 | 12.39 | -5.56 | -4.47 | -0.32 | 44.83 | -110.16 | 1.27 | -26.59 | -76.61 | 0.02 | -0.5 | 2.07 |
| 24Q2 (19) | 10.75 | 39.79 | -2.63 | 10.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.83 | 53.83 | -4.61 | -0.34 | 24.44 | -160.71 | 4.51 | 44.55 | -11.05 | 20.08 | 46.68 | 54.82 | 13.77 | -8.44 | -27.98 | 5.17 | 1.37 | 23.1 | 0 | 0 | 0 | 0.54 | 107.69 | 8.0 | 22.62 | 0.0 | 0.0 | 10.78 | 1.03 | 1.03 | 0.03 | 0.0 | 0.0 | 2.31 | 40.0 | 20.94 | 13.12 | 6.23 | 4.04 | -0.58 | -137.91 | -121.32 | 1.73 | -45.6 | -62.63 | 0.02 | 3.61 | 7.51 |
| 24Q1 (18) | 7.69 | -7.46 | -40.11 | 10.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.44 | -9.02 | -41.66 | -0.45 | -150.0 | -221.62 | 3.12 | -4.0 | -53.01 | 13.69 | 9.35 | 0.16 | 15.04 | -5.59 | -25.95 | 5.1 | 3.87 | 18.06 | 0 | 0 | 0 | 0.26 | 13.04 | 8.33 | 22.62 | 0.0 | 0.0 | 10.67 | 0.0 | 11.73 | 0.03 | 0.0 | 0.0 | 1.65 | -21.8 | -85.66 | 12.35 | -3.52 | -41.44 | 1.53 | -57.02 | -52.19 | 3.18 | -43.92 | -78.38 | 0.01 | 1.22 | 8.36 |
| 23Q4 (17) | 8.31 | -21.46 | -11.03 | 10.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.88 | -22.66 | -55.02 | -0.18 | -148.65 | -220.0 | 3.25 | -36.89 | -64.44 | 12.52 | -22.38 | -17.61 | 15.93 | -10.35 | -12.62 | 4.91 | 5.82 | 16.35 | 0 | 0 | 0 | 0.23 | -48.89 | 0.0 | 22.62 | 0.0 | 0.0 | 10.67 | 0.0 | 11.73 | 0.03 | 0.0 | 0.0 | 2.11 | -7.46 | -81.08 | 12.8 | -1.31 | -38.22 | 3.56 | 13.02 | 75.37 | 5.67 | 4.42 | -56.98 | 0.01 | -2.19 | 5.21 |
| 23Q3 (16) | 10.58 | -4.17 | 2.82 | 10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.31 | -11.87 | -53.16 | 0.37 | -33.93 | -83.48 | 5.15 | 1.58 | -45.85 | 16.13 | 24.36 | 15.38 | 17.77 | -7.06 | 3.86 | 4.64 | 10.48 | 10.48 | 0 | 0 | 0 | 0.45 | -10.0 | 18.42 | 22.62 | 0.0 | 0.0 | 10.67 | 0.0 | 11.73 | 0.03 | 0.0 | 0.0 | 2.28 | 19.37 | -79.12 | 12.97 | 2.85 | -36.73 | 3.15 | 15.81 | 61.54 | 5.43 | 17.28 | -57.81 | 0.01 | 4.81 | 13.69 |
| 23Q2 (15) | 11.04 | -14.02 | -0.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.16 | -5.91 | -57.0 | 0.56 | 51.35 | -84.23 | 5.07 | -23.64 | -50.15 | 12.97 | -5.11 | -3.38 | 19.12 | -5.86 | 46.63 | 4.2 | -2.78 | -3.67 | 0 | 0 | 0 | 0.5 | 108.33 | -3.85 | 22.62 | 0.0 | 0.0 | 10.67 | 11.73 | 11.73 | 0.03 | 0.0 | 0.0 | 1.91 | -83.41 | -77.97 | 12.61 | -40.21 | -30.9 | 2.72 | -15.0 | 25.93 | 4.63 | -68.52 | -57.25 | 0.01 | 4.42 | 8.97 |
| 23Q1 (14) | 12.84 | 37.47 | -6.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.61 | -29.86 | -60.32 | 0.37 | 146.67 | -92.77 | 6.64 | -27.35 | -37.3 | 13.67 | -10.05 | -2.15 | 20.31 | 11.41 | 103.71 | 4.32 | 2.37 | -24.48 | 0 | 0 | 0 | 0.24 | 4.35 | -17.24 | 22.62 | 0.0 | 0.0 | 9.55 | 0.0 | 27.16 | 0.03 | 0.0 | 0.0 | 11.51 | 3.23 | -54.93 | 21.09 | 1.79 | -36.23 | 3.2 | 57.64 | -18.78 | 14.71 | 11.61 | -50.1 | 0.01 | -1.72 | 45.26 |
| 22Q4 (13) | 9.34 | -9.23 | -22.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.85 | -19.45 | -42.07 | 0.15 | -93.3 | -96.79 | 9.14 | -3.89 | 2.12 | 15.20 | 8.7 | 21.02 | 18.23 | 6.55 | 112.47 | 4.22 | 0.48 | -31.38 | 0 | 0 | 0 | 0.23 | -39.47 | -41.03 | 22.62 | 0.0 | 0.0 | 9.55 | 0.0 | 27.16 | 0.03 | 0.0 | 0.0 | 11.15 | 2.11 | -45.37 | 20.72 | 1.07 | -25.87 | 2.03 | 4.1 | -55.68 | 13.18 | 2.41 | -47.26 | 0.01 | 5.69 | 49.85 |
| 22Q3 (12) | 10.29 | -7.71 | 1.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.47 | -19.1 | -36.46 | 2.24 | -36.9 | -68.72 | 9.51 | -6.49 | -11.94 | 13.98 | 4.14 | -10.56 | 17.11 | 31.21 | 160.43 | 4.2 | -3.67 | -30.23 | 0 | 0 | 0 | 0.38 | -26.92 | -24.0 | 22.62 | 0.0 | 0.0 | 9.55 | 0.0 | 27.16 | 0.03 | 0.0 | 0.0 | 10.92 | 25.95 | -30.71 | 20.5 | 12.33 | -12.02 | 1.95 | -9.72 | -50.63 | 12.87 | 18.84 | -34.7 | 0.01 | 0.47 | 51.35 |
| 22Q2 (11) | 11.15 | -18.43 | -11.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.65 | -13.19 | -0.3 | 3.55 | -30.66 | -30.8 | 10.17 | -3.97 | 30.22 | 13.42 | -3.9 | 8.22 | 13.04 | 30.79 | 114.12 | 4.36 | -23.78 | -24.44 | 0 | 0 | 0 | 0.52 | 79.31 | -13.33 | 22.62 | 0.0 | 0.0 | 9.55 | 27.16 | 30.29 | 0.03 | 0.0 | -90.62 | 8.67 | -66.05 | -53.91 | 18.25 | -44.81 | -31.0 | 2.16 | -45.18 | -29.41 | 10.83 | -63.26 | -50.48 | 0.01 | 39.19 | 57.19 |
| 22Q1 (10) | 13.67 | 13.92 | 31.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.18 | 2.4 | 30.92 | 5.12 | 9.4 | 47.55 | 10.59 | 18.32 | 19.93 | 13.97 | 11.25 | -4.32 | 9.97 | 16.2 | 82.94 | 5.72 | -6.99 | 4.0 | 0 | 0 | 0 | 0.29 | -25.64 | -44.23 | 22.62 | 0.0 | 0.0 | 7.51 | 0.0 | 2.46 | 0.03 | 0.0 | -90.62 | 25.54 | 25.13 | 86.7 | 33.07 | 18.32 | 55.11 | 3.94 | -13.97 | 40.21 | 29.48 | 17.97 | 78.78 | 0.01 | 1.39 | 1.7 |
| 21Q4 (9) | 12.0 | 17.88 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.73 | -11.65 | 13.17 | 4.68 | -34.64 | 30.36 | 8.95 | -17.13 | -14.6 | 12.56 | -19.66 | -32.74 | 8.58 | 30.59 | 48.19 | 6.15 | 2.16 | 17.82 | 0 | 0 | 0 | 0.39 | -22.0 | -38.1 | 22.62 | 0.0 | 0.0 | 7.51 | 0.0 | 2.46 | 0.03 | 0.0 | -90.62 | 20.41 | 29.51 | 99.9 | 27.95 | 19.96 | 56.58 | 4.58 | 15.95 | 81.03 | 24.99 | 26.79 | 96.15 | 0.01 | 6.74 | 1.47 |
| 21Q3 (8) | 10.18 | -19.08 | 21.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.2 | 26.95 | 40.77 | 7.16 | 39.57 | 148.61 | 10.8 | 38.28 | 5.47 | 15.63 | 26.0 | -20.94 | 6.57 | 7.88 | 0.46 | 6.02 | 4.33 | 23.36 | 0 | 0 | 0 | 0.5 | -16.67 | -30.56 | 22.62 | 0.0 | 0.0 | 7.51 | 2.46 | 2.46 | 0.03 | -90.62 | -90.62 | 15.76 | -16.21 | 134.52 | 23.3 | -11.91 | 62.26 | 3.95 | 29.08 | 448.61 | 19.71 | -9.88 | 164.92 | 0.01 | 4.35 | -1.94 |
| 21Q2 (7) | 12.58 | 20.96 | 5.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.7 | 13.99 | 17.44 | 5.13 | 47.84 | 115.55 | 7.81 | -11.55 | -19.23 | 12.40 | -15.04 | 0 | 6.09 | 11.74 | -7.31 | 5.77 | 4.91 | 26.26 | 0 | 0 | 0 | 0.6 | 15.38 | 0 | 22.62 | 0.0 | 0.0 | 7.33 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 18.81 | 37.5 | 389.84 | 26.45 | 24.06 | 130.2 | 3.06 | 8.9 | 556.72 | 21.87 | 32.63 | 589.91 | 0.01 | -9.94 | -2.33 |
| 21Q1 (6) | 10.4 | -13.26 | -9.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.65 | -11.48 | 42.1 | 3.47 | -3.34 | 137.67 | 8.83 | -15.74 | 20.14 | 14.60 | -21.79 | 0 | 5.45 | -5.87 | -24.72 | 5.5 | 5.36 | 19.57 | 0 | 0 | 0 | 0.52 | -17.46 | 0 | 22.62 | 0.0 | 0.0 | 7.33 | 0.0 | 0.14 | 0.32 | 0.0 | -13.51 | 13.68 | 33.99 | 29.42 | 21.32 | 19.44 | 16.76 | 2.81 | 11.07 | 438.55 | 16.49 | 29.43 | 69.3 | 0.01 | 1.16 | 33.25 |
| 20Q4 (5) | 11.99 | 43.59 | 19.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.55 | 9.89 | 35.54 | 3.59 | 24.65 | 52.77 | 10.48 | 2.34 | 32.66 | 18.67 | -5.57 | 0 | 5.79 | -11.47 | -15.23 | 5.22 | 6.97 | 11.54 | 0 | 0 | 0 | 0.63 | -12.5 | 0 | 22.62 | 0.0 | 0.0 | 7.33 | 0.0 | 0.14 | 0.32 | 0.0 | -13.51 | 10.21 | 51.93 | 12.07 | 17.85 | 24.3 | 6.25 | 2.53 | 251.39 | 890.62 | 12.74 | 71.24 | 44.94 | 0.01 | 3.16 | 38.2 |
| 20Q3 (4) | 8.35 | -30.18 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 15.06 | 5.91 | 0.0 | 2.88 | 21.01 | 0.0 | 10.24 | 5.89 | 0.0 | 19.77 | 0 | 0.0 | 6.54 | -0.46 | 0.0 | 4.88 | 6.78 | 0.0 | 0 | 0 | 0.0 | 0.72 | 0 | 0.0 | 22.62 | 0.0 | 0.0 | 7.33 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 6.72 | 75.0 | 0.0 | 14.36 | 24.98 | 0.0 | 0.72 | 207.46 | 0.0 | 7.44 | 134.7 | 0.0 | 0.01 | 3.93 | 0.0 |
