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) | 25.79 | 8.27 | 0 | 0 | 1.7 | 53.15 | 0 | 0 | 81.47 | 9.52 | 13.12 | 8.07 | 13.38 | 19.15 | 16.42 | 8.79 | 27.52 | 0.18 | 8.74 | 0 | 15.11 | 45.43 | 2.96 | 2.78 | 9.42 | 0.0 | 9.01 | 15.51 | 0.8 | 0.0 | 39.56 | 15.71 | 49.37 | 15.4 | -0.09 | 0 | 39.47 | 18.21 | 0.00 | -39.69 |
| 2022 (9) | 23.82 | 79.91 | 0 | 0 | 1.11 | 455.0 | 0 | 0 | 74.39 | 14.29 | 12.14 | 74.93 | 11.23 | -18.86 | 15.10 | -29.0 | 27.47 | 6.68 | 0 | 0 | 10.39 | -8.46 | 2.88 | 13.39 | 9.42 | 0.11 | 7.8 | 9.7 | 0.8 | 1.27 | 34.19 | 28.97 | 42.78 | 24.32 | -0.8 | 0 | 33.39 | 29.87 | 0.00 | -12.27 |
| 2021 (8) | 13.24 | -8.37 | 1.0 | 0 | 0.2 | -85.29 | 0 | 0 | 65.09 | 9.84 | 6.94 | -2.8 | 13.84 | 19.83 | 21.26 | 9.09 | 25.75 | 4.29 | 0 | 0 | 11.35 | 48.56 | 2.54 | 490.7 | 9.41 | 2.17 | 7.11 | 11.09 | 0.79 | 16.18 | 26.51 | 7.76 | 34.41 | 8.62 | -0.8 | 0 | 25.71 | 7.98 | 0.00 | -6.6 |
| 2020 (7) | 14.45 | 31.01 | 0 | 0 | 1.36 | 0 | 0 | 0 | 59.26 | 7.45 | 7.14 | 66.82 | 11.55 | -13.16 | 19.49 | -19.18 | 24.69 | 9.49 | 0 | 0 | 7.64 | -26.82 | 0.43 | 22.86 | 9.21 | 15.12 | 6.4 | 7.2 | 0.68 | 25.93 | 24.6 | 22.51 | 31.68 | 19.14 | -0.79 | 0 | 23.81 | 22.73 | 0.00 | -22.46 |
| 2019 (6) | 11.03 | -0.72 | 5.0 | -38.88 | 0 | 0 | 0 | 0 | 55.15 | 2.4 | 4.28 | 27.76 | 13.3 | 27.15 | 24.12 | 24.18 | 22.55 | -11.74 | 0 | 0 | 10.44 | 12.02 | 0.35 | -16.67 | 8.0 | 0.13 | 5.97 | 6.04 | 0.54 | 28.57 | 20.08 | 12.87 | 26.59 | 11.49 | -0.68 | 0 | 19.4 | 12.46 | 0.00 | -15.4 |
| 2018 (5) | 11.11 | 69.1 | 8.18 | -30.09 | 0.45 | -81.4 | 0 | 0 | 53.86 | 21.09 | 3.35 | 129.45 | 10.46 | 9.53 | 19.42 | -9.55 | 25.55 | 12.36 | 0 | 0 | 9.32 | 54.05 | 0.42 | 2.44 | 7.99 | 0.0 | 5.63 | 2.55 | 0.42 | 40.0 | 17.79 | 16.81 | 23.85 | 13.46 | -0.54 | 0 | 17.25 | 16.48 | 0.00 | -45.92 |
| 2017 (4) | 6.57 | -12.28 | 11.7 | 204.69 | 2.42 | -60.78 | 0 | 0 | 44.48 | -10.36 | 1.46 | -74.07 | 9.55 | 15.2 | 21.47 | 28.51 | 22.74 | 16.32 | 0.3 | -68.75 | 6.05 | 107.9 | 0.41 | 13.89 | 7.99 | 0.38 | 5.49 | 11.59 | 0.3 | 0 | 15.23 | -15.53 | 21.02 | -8.41 | -0.42 | 0 | 14.81 | -16.47 | 0.00 | 36.82 |
| 2016 (3) | 7.49 | 58.02 | 3.84 | -30.69 | 6.17 | 4.75 | 0 | 0 | 49.62 | 23.65 | 5.63 | 90.85 | 8.29 | -5.58 | 16.71 | -23.64 | 19.55 | 19.5 | 0.96 | -14.29 | 2.91 | 16.4 | 0.36 | -55.56 | 7.96 | 0.0 | 4.92 | 6.26 | 0 | 0 | 18.03 | 19.4 | 22.95 | 16.32 | -0.3 | 0 | 17.73 | 15.35 | 0.00 | -25.15 |
| 2015 (2) | 4.74 | -51.43 | 5.54 | 13750.0 | 5.89 | 6444.44 | 0 | 0 | 40.13 | -3.44 | 2.95 | -43.05 | 8.78 | 19.13 | 21.88 | 23.38 | 16.36 | -4.44 | 1.12 | -9.68 | 2.5 | -60.51 | 0.81 | 17.39 | 7.96 | 0.13 | 4.63 | 12.65 | 0 | 0 | 15.1 | -5.27 | 19.73 | -1.6 | 0.27 | -34.15 | 15.37 | -5.99 | 0.00 | -3.43 |
| 2014 (1) | 9.76 | 56.41 | 0.04 | 0.0 | 0.09 | 0.0 | 0 | 0 | 41.56 | 36.89 | 5.18 | 91.14 | 7.37 | 29.53 | 17.73 | -5.38 | 17.12 | 14.21 | 1.24 | -1.59 | 6.33 | 830.88 | 0.69 | 283.33 | 7.95 | 1.15 | 4.11 | 7.03 | 0 | 0 | 15.94 | 27.01 | 20.05 | 21.07 | 0.41 | 64.0 | 16.35 | 27.73 | 0.00 | -17.9 |
| 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) | 27.54 | 2.99 | 31.96 | 6.6 | 0 | 0 | 1.93 | 4.32 | 12.87 | 0 | 0 | 0 | 27.29 | 14.04 | 26.69 | 6.5 | 19.71 | 57.38 | 21.1 | 16.19 | 45.92 | 22.53 | 9.06 | 22.31 | 31.98 | 4.72 | 14.42 | 0.6 | 0.0 | -92.63 | 13.54 | -3.56 | -13.48 | 2.93 | 0.34 | -1.35 | 9.42 | 0.0 | 0.0 | 10.33 | 0.0 | 14.65 | 0.09 | 0.0 | -88.75 | 47.74 | 15.73 | 29.94 | 58.16 | 12.56 | 24.94 | 2.02 | -40.24 | 1783.33 | 49.76 | 11.49 | 35.88 | 0.00 | -5.9 | -39.83 |
| 24Q2 (19) | 26.74 | 4.99 | 34.17 | 0 | 0 | -100.0 | 1.85 | 3.93 | 22.52 | 0 | 0 | 0 | 23.93 | 16.9 | 18.88 | 5.43 | 37.82 | 58.31 | 18.16 | 39.8 | 32.07 | 20.66 | 33.76 | 14.67 | 30.54 | 9.54 | 8.53 | 0.6 | -93.13 | -92.63 | 14.04 | -3.37 | 47.17 | 2.92 | -1.68 | 0.0 | 9.42 | 0.0 | 0.0 | 10.33 | 14.65 | 14.65 | 0.09 | -88.75 | -88.75 | 41.25 | -5.17 | 26.46 | 51.67 | -3.08 | 21.78 | 3.38 | 83.7 | 2916.67 | 44.63 | -1.57 | 37.32 | 0.00 | 0.12 | -39.65 |
| 24Q1 (18) | 25.47 | -1.24 | 6.79 | 0 | 0 | 0 | 1.78 | 4.71 | 35.88 | 0 | 0 | 0 | 20.47 | -6.79 | 14.74 | 3.94 | 43.27 | 40.71 | 12.99 | -2.91 | 10.84 | 15.45 | -5.95 | -1.12 | 27.88 | 1.31 | -0.85 | 8.73 | -0.11 | 0 | 14.53 | -3.84 | 45.88 | 2.97 | 0.34 | 1.71 | 9.42 | 0.0 | 0.0 | 9.01 | 0.0 | 15.51 | 0.8 | 0.0 | 0.0 | 43.5 | 9.96 | 17.6 | 53.31 | 7.98 | 16.93 | 1.84 | 2144.44 | 475.51 | 45.34 | 14.87 | 24.22 | 0.00 | -22.62 | -45.12 |
| 23Q4 (17) | 25.79 | 23.57 | 8.27 | 0 | 0 | 0 | 1.7 | -0.58 | 53.15 | 0 | 0 | 0 | 21.96 | 1.95 | 15.64 | 2.75 | -33.41 | 14.11 | 13.38 | -7.47 | 19.15 | 16.42 | -10.84 | 8.79 | 27.52 | -1.54 | 0.18 | 8.74 | 7.37 | 0 | 15.11 | -3.45 | 45.43 | 2.96 | -0.34 | 2.78 | 9.42 | 0.0 | 0.0 | 9.01 | 0.0 | 15.51 | 0.8 | 0.0 | 0.0 | 39.56 | 7.68 | 15.71 | 49.37 | 6.06 | 15.4 | -0.09 | 25.0 | 88.75 | 39.47 | 7.78 | 18.21 | 0.00 | -17.47 | -39.69 |
| 23Q3 (16) | 20.87 | 4.72 | 23.71 | 0 | -100.0 | 0 | 1.71 | 13.25 | 131.08 | 0 | 0 | 0 | 21.54 | 7.0 | 11.26 | 4.13 | 20.41 | 13.15 | 14.46 | 5.16 | 2.63 | 18.42 | 2.24 | -3.19 | 27.95 | -0.68 | 2.57 | 8.14 | 0.0 | 0 | 15.65 | 64.05 | 46.26 | 2.97 | 1.71 | 1.37 | 9.42 | 0.0 | 0.0 | 9.01 | 0.0 | 15.51 | 0.8 | 0.0 | 0.0 | 36.74 | 12.63 | 15.61 | 46.55 | 9.71 | 15.28 | -0.12 | 0.0 | 84.42 | 36.62 | 12.68 | 18.09 | 0.00 | -5.62 | -29.44 |
| 23Q2 (15) | 19.93 | -16.44 | 25.42 | 4.0 | 0 | 0 | 1.51 | 15.27 | 143.55 | 0 | 0 | 0 | 20.13 | 12.84 | 6.85 | 3.43 | 22.5 | 13.58 | 13.75 | 17.32 | -8.58 | 18.02 | 15.34 | -14.81 | 28.14 | 0.07 | 3.49 | 8.14 | 0 | 0 | 9.54 | -4.22 | -12.64 | 2.92 | 0.0 | 6.57 | 9.42 | 0.0 | 0.11 | 9.01 | 15.51 | 15.51 | 0.8 | 0.0 | 0.0 | 32.62 | -11.81 | 15.96 | 42.43 | -6.93 | 15.52 | -0.12 | 75.51 | 83.56 | 32.5 | -10.96 | 18.61 | 0.00 | -8.96 | -29.39 |
| 23Q1 (14) | 23.85 | 0.13 | 82.34 | 0 | 0 | 0 | 1.31 | 18.02 | 219.51 | 0 | 0 | 0 | 17.84 | -6.06 | 3.72 | 2.8 | 16.18 | -8.5 | 11.72 | 4.36 | -21.13 | 15.62 | 3.47 | -28.47 | 28.12 | 2.37 | 5.36 | 0 | 0 | 0 | 9.96 | -4.14 | -10.51 | 2.92 | 1.39 | 8.55 | 9.42 | 0.0 | 0.11 | 7.8 | 0.0 | 9.7 | 0.8 | 0.0 | 1.27 | 36.99 | 8.19 | 25.09 | 45.59 | 6.57 | 21.67 | -0.49 | 38.75 | 15.52 | 36.5 | 9.31 | 25.91 | 0.00 | -14.95 | -29.19 |
| 22Q4 (13) | 23.82 | 41.2 | 79.91 | 0 | 0 | -100.0 | 1.11 | 50.0 | 455.0 | 0 | 0 | 0 | 18.99 | -1.91 | 1.82 | 2.41 | -33.97 | 9.05 | 11.23 | -20.3 | -18.86 | 15.10 | -20.66 | -29.0 | 27.47 | 0.81 | 6.68 | 0 | 0 | 0 | 10.39 | -2.9 | -8.46 | 2.88 | -1.71 | 13.39 | 9.42 | 0.0 | 0.11 | 7.8 | 0.0 | 9.7 | 0.8 | 0.0 | 1.27 | 34.19 | 7.58 | 28.97 | 42.78 | 5.94 | 24.32 | -0.8 | -3.9 | 0.0 | 33.39 | 7.67 | 29.87 | 0.00 | -3.45 | -12.27 |
| 22Q3 (12) | 16.87 | 6.17 | 43.94 | 0 | 0 | -100.0 | 0.74 | 19.35 | 516.67 | 0 | 0 | 0 | 19.36 | 2.76 | 17.83 | 3.65 | 20.86 | 106.21 | 14.09 | -6.32 | 3.37 | 19.03 | -10.02 | -14.15 | 27.25 | 0.22 | 4.25 | 0 | 0 | 0 | 10.7 | -2.01 | 38.42 | 2.93 | 6.93 | 18.62 | 9.42 | 0.11 | 0.11 | 7.8 | 0.0 | 9.7 | 0.8 | 0.0 | 1.27 | 31.78 | 12.98 | 30.51 | 40.38 | 9.94 | 25.21 | -0.77 | -5.48 | 7.23 | 31.01 | 13.18 | 31.85 | 0.00 | -5.54 | -12.42 |
| 22Q2 (11) | 15.89 | 21.48 | 27.94 | 0 | 0 | 0 | 0.62 | 51.22 | -19.48 | 0 | 0 | 0 | 18.84 | 9.53 | 19.47 | 3.02 | -1.31 | 92.36 | 15.04 | 1.21 | 16.95 | 21.15 | -3.16 | -1.14 | 27.19 | 1.87 | 6.0 | 0 | 0 | 0 | 10.92 | -1.89 | 42.93 | 2.74 | 1.86 | 1342.11 | 9.41 | 0.0 | 1.18 | 7.8 | 9.7 | 9.7 | 0.8 | 1.27 | 1.27 | 28.13 | -4.87 | 24.58 | 36.73 | -1.97 | 20.51 | -0.73 | -25.86 | 9.88 | 27.4 | -5.48 | 25.86 | 0.00 | -8.71 | -11.15 |
| 22Q1 (10) | 13.08 | -1.21 | -9.67 | 0 | -100.0 | 0 | 0.41 | 105.0 | -64.96 | 0 | 0 | 0 | 17.2 | -7.77 | 20.79 | 3.06 | 38.46 | 121.74 | 14.86 | 7.37 | 41.79 | 21.84 | 2.7 | 24.79 | 26.69 | 3.65 | 8.32 | 0 | 0 | 0 | 11.13 | -1.94 | 45.68 | 2.69 | 5.91 | 796.67 | 9.41 | 0.0 | 1.84 | 7.11 | 0.0 | 11.09 | 0.79 | 0.0 | 16.18 | 29.57 | 11.54 | 13.82 | 37.47 | 8.89 | 13.31 | -0.58 | 27.5 | 25.64 | 28.99 | 12.76 | 15.04 | 0.00 | 5.38 | 1.2 |
| 21Q4 (9) | 13.24 | 12.97 | -8.37 | 1.0 | -80.0 | 0 | 0.2 | 66.67 | -85.29 | 0 | 0 | 0 | 18.65 | 13.51 | 23.84 | 2.21 | 24.86 | 72.66 | 13.84 | 1.54 | 19.83 | 21.26 | -4.06 | 9.09 | 25.75 | -1.49 | 4.29 | 0 | 0 | 0 | 11.35 | 46.83 | 48.56 | 2.54 | 2.83 | 490.7 | 9.41 | 0.0 | 2.17 | 7.11 | 0.0 | 11.09 | 0.79 | 0.0 | 16.18 | 26.51 | 8.87 | 7.76 | 34.41 | 6.7 | 8.62 | -0.8 | 3.61 | -1.27 | 25.71 | 9.31 | 7.98 | 0.00 | -3.62 | -6.6 |
| 21Q3 (8) | 11.72 | -5.64 | 5.11 | 5.0 | 0 | 0 | 0.12 | -84.42 | -94.0 | 0 | 0 | 0 | 16.43 | 4.19 | 9.17 | 1.77 | 12.74 | -19.91 | 13.63 | 5.99 | 16.5 | 22.16 | 3.61 | 12.5 | 26.14 | 1.91 | 9.46 | 0 | 0 | 0 | 7.73 | 1.18 | 22.89 | 2.47 | 1200.0 | 1022.73 | 9.41 | 1.18 | 3.29 | 7.11 | 0.0 | 11.09 | 0.79 | 0.0 | 16.18 | 24.35 | 7.84 | 4.15 | 32.25 | 5.81 | 5.88 | -0.83 | -2.47 | 7.78 | 23.52 | 8.04 | 4.63 | 0.00 | -4.17 | -6.48 |
| 21Q2 (7) | 12.42 | -14.23 | 4.28 | 0 | 0 | -100.0 | 0.77 | -34.19 | 0 | 0 | 0 | 0 | 15.77 | 10.74 | 1.48 | 1.57 | 13.77 | -29.28 | 12.86 | 22.71 | 5.32 | 21.39 | 22.24 | 0 | 25.65 | 4.1 | 10.99 | 0 | 0 | 0 | 7.64 | 0.0 | -36.17 | 0.19 | -36.67 | -17.39 | 9.3 | 0.65 | 15.82 | 7.11 | 11.09 | 11.09 | 0.79 | 16.18 | 16.18 | 22.58 | -13.09 | 6.66 | 30.48 | -7.83 | 7.89 | -0.81 | -3.85 | 19.8 | 21.77 | -13.61 | 7.99 | 0.00 | 3.97 | -18.83 |
| 21Q1 (6) | 14.48 | 0.21 | 35.45 | 0 | 0 | -100.0 | 1.17 | -13.97 | 0 | 0 | 0 | 0 | 14.24 | -5.44 | 4.63 | 1.38 | 7.81 | -4.17 | 10.48 | -9.26 | -17.8 | 17.50 | -10.22 | 0 | 24.64 | -0.2 | 9.76 | 0 | 0 | 0 | 7.64 | 0.0 | -32.51 | 0.3 | -30.23 | 0.0 | 9.24 | 0.33 | 15.5 | 6.4 | 0.0 | 7.2 | 0.68 | 0.0 | 25.93 | 25.98 | 5.61 | 20.72 | 33.07 | 4.39 | 17.98 | -0.78 | 1.27 | -5.41 | 25.2 | 5.84 | 21.27 | 0.00 | -2.74 | -22.21 |
| 20Q4 (5) | 14.45 | 29.6 | 31.01 | 0 | 0 | -100.0 | 1.36 | -32.0 | 0 | 0 | 0 | 0 | 15.06 | 0.07 | -0.86 | 1.28 | -42.08 | -13.51 | 11.55 | -1.28 | -13.16 | 19.49 | -1.07 | 0 | 24.69 | 3.39 | 9.49 | 0 | 0 | 0 | 7.64 | 21.46 | -26.82 | 0.43 | 95.45 | 22.86 | 9.21 | 1.1 | 15.12 | 6.4 | 0.0 | 7.2 | 0.68 | 0.0 | 25.93 | 24.6 | 5.22 | 22.51 | 31.68 | 4.01 | 19.14 | -0.79 | 12.22 | -16.18 | 23.81 | 5.92 | 22.73 | 0.00 | -3.51 | -22.46 |
| 20Q3 (4) | 11.15 | -6.38 | 0.0 | 0 | -100.0 | 0.0 | 2.0 | 0 | 0.0 | 0 | 0 | 0.0 | 15.05 | -3.15 | 0.0 | 2.21 | -0.45 | 0.0 | 11.7 | -4.18 | 0.0 | 19.70 | 0 | 0.0 | 23.88 | 3.33 | 0.0 | 0 | 0 | 0.0 | 6.29 | -47.45 | 0.0 | 0.22 | -4.35 | 0.0 | 9.11 | 13.45 | 0.0 | 6.4 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 23.38 | 10.44 | 0.0 | 30.46 | 7.82 | 0.0 | -0.9 | 10.89 | 0.0 | 22.48 | 11.51 | 0.0 | 0.00 | -16.82 | 0.0 |
