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) | 24.09 | -23.3 | 1.58 | -21.0 | 2.02 | -86.56 | 0 | 0 | 40.66 | -24.14 | 2.18 | -18.66 | 4.11 | -44.68 | 10.11 | -27.08 | 5.63 | -40.23 | 2.37 | -4.44 | 20.24 | 117.17 | 0 | 0 | 38.7 | 0.0 | 0.49 | 122.73 | 0.54 | 86.21 | 2.93 | -2.33 | 3.97 | 13.43 | -5.28 | 0 | -2.35 | 0 | 0.02 | -3.11 |
| 2022 (9) | 31.41 | 21.7 | 2.0 | 53.85 | 15.03 | 386.41 | 0 | 0 | 53.6 | -8.73 | 2.68 | 150.47 | 7.43 | 37.59 | 13.86 | 50.76 | 9.42 | 21.55 | 2.48 | 75.89 | 9.32 | -60.2 | 0.01 | -50.0 | 38.7 | 9.01 | 0.22 | 100.0 | 0.29 | 0 | 3.0 | 120.59 | 3.5 | 138.1 | -5.06 | 0 | -2.06 | 0 | 0.02 | -19.99 |
| 2021 (8) | 25.81 | 10.16 | 1.3 | -56.67 | 3.09 | 14.02 | 0 | 0 | 58.73 | 59.68 | 1.07 | -2.73 | 5.4 | 5.47 | 9.19 | -33.95 | 7.75 | 6.75 | 1.41 | 18.49 | 23.42 | -0.17 | 0.02 | -50.0 | 35.5 | 0.0 | 0.11 | 0 | 0 | 0 | 1.36 | 22.52 | 1.47 | 32.43 | -5.09 | 0 | -3.73 | 0 | 0.02 | -2.67 |
| 2020 (7) | 23.43 | -36.59 | 3.0 | 172.73 | 2.71 | -78.71 | 0 | 0 | 36.78 | -30.56 | 1.1 | 0 | 5.12 | -50.34 | 13.92 | -28.48 | 7.26 | 84.73 | 1.19 | 10.19 | 23.46 | -1.8 | 0.04 | -55.56 | 35.5 | -34.32 | 0 | 0 | 0 | 0 | 1.11 | 0 | 1.11 | 0 | -5.18 | 0 | -4.07 | 0 | 0.02 | -28.37 |
| 2019 (6) | 36.95 | -36.24 | 1.1 | -94.38 | 12.73 | 700.63 | 0 | 0 | 52.97 | -62.66 | -13.18 | 0 | 10.31 | -62.43 | 19.46 | 0.63 | 3.93 | -22.49 | 1.08 | 2.86 | 23.89 | -40.75 | 0.09 | -59.09 | 54.05 | -0.04 | 0 | 0 | 0 | 0 | -20.23 | 0 | -20.23 | 0 | -5.65 | 0 | -25.88 | 0 | 0.03 | 10.26 |
| 2018 (5) | 57.95 | -35.67 | 19.58 | -75.14 | 1.59 | -94.66 | 0 | 0 | 141.87 | -38.82 | -67.95 | 0 | 27.44 | -64.69 | 19.34 | -42.29 | 5.07 | -75.32 | 1.05 | 94.44 | 40.32 | 0 | 0.22 | -95.79 | 54.07 | 0.17 | 0 | 0 | 0 | 0 | -67.83 | 0 | -67.83 | 0 | -4.89 | 0 | -72.72 | 0 | 0.03 | 52.79 |
| 2017 (4) | 90.08 | -2.41 | 78.76 | 23.41 | 29.77 | 114.95 | 0 | 0 | 231.89 | -19.94 | -30.31 | 0 | 77.72 | 17.7 | 33.52 | 47.01 | 20.54 | -3.3 | 0.54 | 12.5 | 0 | 0 | 5.22 | -6.45 | 53.98 | 10.55 | 0 | 0 | 0 | 0 | -30.31 | 0 | -30.31 | 0 | -4.27 | 0 | -34.58 | 0 | 0.02 | 26.43 |
| 2016 (3) | 92.3 | 28.37 | 63.82 | 37.19 | 13.85 | 24.77 | 0 | 0 | 289.63 | 17.0 | -9.06 | 0 | 66.03 | -5.95 | 22.80 | -19.62 | 21.24 | -27.09 | 0.48 | 0.0 | 31.63 | -44.12 | 5.58 | -7.77 | 48.83 | 0.33 | 0 | 0 | 0 | 0 | -9.09 | 0 | -9.09 | 0 | -3.34 | 0 | -12.43 | 0 | 0.01 | -3.86 |
| 2015 (2) | 71.9 | -4.74 | 46.52 | 98.8 | 11.1 | -83.53 | 0 | 0 | 247.54 | 23.9 | -6.38 | 0 | 70.21 | 50.05 | 28.36 | 21.11 | 29.13 | 24.17 | 0.48 | 2.13 | 56.6 | 0 | 6.05 | 860.32 | 48.67 | 10.66 | 0 | 0 | 0 | 0 | -6.4 | 0 | -6.4 | 0 | 0.14 | -41.67 | -6.26 | 0 | 0.02 | 3980.85 |
| 2014 (1) | 75.48 | -22.44 | 23.4 | 30.22 | 67.41 | 368.12 | 0 | 0 | 199.79 | -6.42 | -10.56 | 0 | 46.79 | 46.26 | 23.42 | 56.3 | 23.46 | -9.66 | 0.47 | 2.17 | 0 | 0 | 0.63 | 6.78 | 43.98 | 0.3 | 0.25 | 0 | 0.6 | 0 | -8.39 | 0 | -7.53 | 0 | 0.24 | 0 | -8.15 | 0 | 0.00 | 8.49 |
| 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) | 25.15 | 0.28 | 15.69 | 3.78 | 4.13 | 530.0 | 1.95 | 0.0 | -3.47 | 0 | 0 | 0 | 7.18 | -9.34 | -24.82 | 0.25 | -50.98 | -67.11 | 2.27 | -18.93 | -48.64 | 6.83 | -13.15 | -25.13 | 6.49 | -6.08 | -15.71 | 2.47 | -2.37 | 2.92 | 21.98 | 7.01 | 5.98 | 0 | 0 | 0 | 38.7 | 0.0 | 0.0 | 0.71 | 0.0 | 44.9 | 1.49 | 0.0 | 175.93 | 2.54 | 10.92 | -22.56 | 4.74 | 5.57 | 9.98 | -4.77 | 2.65 | 5.92 | -2.23 | 14.56 | -24.58 | 0.02 | 0.35 | -2.83 |
| 24Q2 (19) | 25.08 | 6.0 | -9.06 | 3.63 | 205.04 | 0 | 1.95 | 0.0 | -3.47 | 0 | 0 | 0 | 7.92 | -10.51 | -4.23 | 0.51 | -59.52 | 121.74 | 2.8 | 4.09 | -7.59 | 7.86 | 5.11 | 36.98 | 6.91 | 20.59 | -22.45 | 2.53 | 2.85 | -0.39 | 20.54 | 3.74 | -3.25 | 0 | 0 | 0 | 38.7 | 0.0 | 0.0 | 0.71 | 44.9 | 44.9 | 1.49 | 175.93 | 175.93 | 2.29 | -45.35 | -9.13 | 4.49 | -13.98 | 26.48 | -4.9 | 2.0 | 9.76 | -2.61 | -222.22 | 10.31 | 0.02 | 3.99 | -0.87 |
| 24Q1 (18) | 23.66 | -1.78 | -21.76 | 1.19 | -24.68 | 0 | 1.95 | -3.47 | -86.59 | 0 | 0 | 0 | 8.85 | -4.84 | -34.69 | 1.26 | 440.54 | -19.23 | 2.69 | -34.55 | -46.41 | 7.48 | -26.0 | -16.34 | 5.73 | 1.78 | -42.06 | 2.46 | 3.8 | -1.6 | 19.8 | -2.17 | 117.82 | 0 | 0 | -100.0 | 38.7 | 0.0 | 0.0 | 0.49 | 0.0 | 122.73 | 0.54 | 0.0 | 86.21 | 4.19 | 43.0 | -8.11 | 5.22 | 31.49 | 3.16 | -5.0 | 5.3 | 0.6 | -0.81 | 65.53 | -72.34 | 0.02 | 0.38 | -1.66 |
| 23Q4 (17) | 24.09 | 10.81 | -23.3 | 1.58 | 163.33 | -21.0 | 2.02 | 0.0 | -86.56 | 0 | 0 | 0 | 9.3 | -2.62 | -45.61 | -0.37 | -148.68 | -150.0 | 4.11 | -7.01 | -44.68 | 10.11 | 10.82 | -27.1 | 5.63 | -26.88 | -40.23 | 2.37 | -1.25 | -4.44 | 20.24 | -2.41 | 117.17 | 0 | 0 | -100.0 | 38.7 | 0.0 | 0.0 | 0.49 | 0.0 | 122.73 | 0.54 | 0.0 | 86.21 | 2.93 | -10.67 | -2.33 | 3.97 | -7.89 | 13.43 | -5.28 | -4.14 | -4.35 | -2.35 | -31.28 | -14.08 | 0.02 | -7.23 | -3.11 |
| 23Q3 (16) | 21.74 | -21.17 | -22.27 | 0.6 | 0 | 0 | 2.02 | 0.0 | -55.01 | 0 | 0 | 0 | 9.55 | 15.48 | -31.2 | 0.76 | 230.43 | -19.15 | 4.42 | 45.87 | -27.06 | 9.12 | 58.91 | -21.56 | 7.7 | -13.58 | -35.62 | 2.4 | -5.51 | -7.34 | 20.74 | -2.31 | 4.12 | 0 | 0 | -100.0 | 38.7 | 0.0 | 0.0 | 0.49 | 0.0 | 122.73 | 0.54 | 0.0 | 86.21 | 3.28 | 30.16 | 48.42 | 4.31 | 21.41 | 59.04 | -5.07 | 6.63 | -3.89 | -1.79 | 38.49 | 32.96 | 0.02 | 2.37 | 0.44 |
| 23Q2 (15) | 27.58 | -8.8 | 20.86 | 0 | 0 | -100.0 | 2.02 | -86.11 | -38.97 | 0 | 0 | 0 | 8.27 | -38.97 | -28.89 | 0.23 | -85.26 | -60.34 | 3.03 | -39.64 | -18.55 | 5.74 | -35.8 | -16.73 | 8.91 | -9.91 | -25.56 | 2.54 | 1.6 | -5.93 | 21.23 | 133.55 | -2.7 | 0 | -100.0 | -100.0 | 38.7 | 0.0 | 9.01 | 0.49 | 122.73 | 122.73 | 0.54 | 86.21 | 86.21 | 2.52 | -44.74 | 98.43 | 3.55 | -29.84 | 100.56 | -5.43 | -7.95 | -9.26 | -2.91 | -519.15 | 21.35 | 0.02 | 3.16 | -17.94 |
| 23Q1 (14) | 30.24 | -3.72 | 30.46 | 0 | -100.0 | -100.0 | 14.54 | -3.26 | 351.55 | 0 | 0 | 0 | 13.55 | -20.76 | 23.29 | 1.56 | 110.81 | 271.43 | 5.02 | -32.44 | 11.8 | 8.94 | -35.52 | 16.72 | 9.89 | 4.99 | -1.3 | 2.5 | 0.81 | -3.85 | 9.09 | -2.47 | -60.67 | 0.01 | 0.0 | -50.0 | 38.7 | 0.0 | 9.01 | 0.22 | 0.0 | 100.0 | 0.29 | 0.0 | 0 | 4.56 | 52.0 | 157.63 | 5.06 | 44.57 | 169.15 | -5.03 | 0.59 | -8.87 | -0.47 | 77.18 | 83.51 | 0.02 | -1.1 | -18.32 |
| 22Q4 (13) | 31.41 | 12.3 | 21.7 | 2.0 | 0 | 53.85 | 15.03 | 234.74 | 386.41 | 0 | 0 | 0 | 17.1 | 23.2 | 9.4 | 0.74 | -21.28 | 3600.0 | 7.43 | 22.61 | 37.59 | 13.86 | 19.24 | 50.76 | 9.42 | -21.24 | 21.55 | 2.48 | -4.25 | 75.89 | 9.32 | -53.21 | -60.2 | 0.01 | 0.0 | -50.0 | 38.7 | 0.0 | 9.01 | 0.22 | 0.0 | 100.0 | 0.29 | 0.0 | 0 | 3.0 | 35.75 | 120.59 | 3.5 | 29.15 | 138.1 | -5.06 | -3.69 | 0.59 | -2.06 | 22.85 | 44.77 | 0.02 | -3.84 | -19.99 |
| 22Q3 (12) | 27.97 | 22.57 | 19.28 | 0 | -100.0 | -100.0 | 4.49 | 35.65 | 62.09 | 0 | 0 | 0 | 13.88 | 19.35 | -11.76 | 0.94 | 62.07 | 5.62 | 6.06 | 62.9 | -3.81 | 11.62 | 68.68 | -4.38 | 11.96 | -0.08 | 40.05 | 2.59 | -4.07 | 94.74 | 19.92 | -8.71 | -16.2 | 0.01 | 0.0 | -66.67 | 38.7 | 9.01 | 9.01 | 0.22 | 0.0 | 100.0 | 0.29 | 0.0 | 0 | 2.21 | 74.02 | 66.17 | 2.71 | 53.11 | 88.19 | -4.88 | 1.81 | 6.33 | -2.67 | 27.84 | 31.19 | 0.02 | -16.36 | -19.31 |
| 22Q2 (11) | 22.82 | -1.55 | -2.23 | 4.55 | 127.5 | 51.67 | 3.31 | 2.8 | 20.8 | 0 | 0 | 0 | 11.63 | 5.82 | -28.56 | 0.58 | 38.1 | 45.0 | 3.72 | -17.15 | -45.45 | 6.89 | -10.01 | -53.02 | 11.97 | 19.46 | 89.1 | 2.7 | 3.85 | 116.0 | 21.82 | -5.58 | -7.23 | 0.01 | -50.0 | -66.67 | 35.5 | 0.0 | 0.0 | 0.22 | 100.0 | 0 | 0.29 | 0 | 0 | 1.27 | -28.25 | 0.79 | 1.77 | -5.85 | 40.48 | -4.97 | -7.58 | 4.24 | -3.7 | -29.82 | 5.85 | 0.02 | 2.69 | -1.43 |
| 22Q1 (10) | 23.18 | -10.19 | 0.35 | 2.0 | 53.85 | 0.0 | 3.22 | 4.21 | 17.95 | 0 | 0 | 0 | 10.99 | -29.69 | -0.9 | 0.42 | 2000.0 | 275.0 | 4.49 | -16.85 | -6.65 | 7.66 | -16.71 | -35.65 | 10.02 | 29.29 | 44.17 | 2.6 | 84.4 | 113.11 | 23.11 | -1.32 | -1.7 | 0.02 | 0.0 | -50.0 | 35.5 | 0.0 | 0.0 | 0.11 | 0.0 | 0 | 0 | 0 | 0 | 1.77 | 30.15 | 105.81 | 1.88 | 27.89 | 118.6 | -4.62 | 9.23 | 7.6 | -2.85 | 23.59 | 31.16 | 0.02 | -3.13 | -4.63 |
| 21Q4 (9) | 25.81 | 10.06 | 10.16 | 1.3 | 0.0 | -56.67 | 3.09 | 11.55 | 14.02 | 0 | 0 | 0 | 15.63 | -0.64 | 79.24 | 0.02 | -97.75 | 102.5 | 5.4 | -14.29 | 5.47 | 9.19 | -24.37 | -33.93 | 7.75 | -9.25 | 6.75 | 1.41 | 6.02 | 18.49 | 23.42 | -1.47 | -0.17 | 0.02 | -33.33 | -50.0 | 35.5 | 0.0 | 0.0 | 0.11 | 0.0 | 0 | 0 | 0 | 0 | 1.36 | 2.26 | 22.52 | 1.47 | 2.08 | 32.43 | -5.09 | 2.3 | 1.74 | -3.73 | 3.87 | 8.35 | 0.02 | -3.02 | -2.67 |
| 21Q3 (8) | 23.45 | 0.47 | -15.13 | 1.3 | -56.67 | -63.48 | 2.77 | 1.09 | -85.74 | 0 | 0 | 0 | 15.73 | -3.38 | 51.25 | 0.89 | 122.5 | -13.59 | 6.3 | -7.62 | 43.84 | 12.16 | -17.13 | 7.28 | 8.54 | 34.91 | 20.28 | 1.33 | 6.4 | 14.66 | 23.77 | 1.06 | 175.12 | 0.03 | 0.0 | -40.0 | 35.5 | 0.0 | 0.0 | 0.11 | 0 | 0 | 0 | 0 | 0 | 1.33 | 5.56 | -29.63 | 1.44 | 14.29 | -23.81 | -5.21 | -0.39 | 4.75 | -3.88 | 1.27 | -8.38 | 0.02 | 2.17 | -19.29 |
| 21Q2 (7) | 23.34 | 1.04 | -26.93 | 3.0 | 50.0 | -20.84 | 2.74 | 0.37 | -89.4 | 0 | 0 | 0 | 16.28 | 46.8 | 59.45 | 0.4 | 266.67 | -77.78 | 6.82 | 41.79 | 52.91 | 14.67 | 23.28 | 0 | 6.33 | -8.92 | 16.79 | 1.25 | 2.46 | 10.62 | 23.52 | 0.04 | 246.9 | 0.03 | -25.0 | -50.0 | 35.5 | 0.0 | -34.32 | 0 | 0 | 0 | 0 | 0 | 0 | 1.26 | 46.51 | 107.13 | 1.26 | 46.51 | 107.13 | -5.19 | -3.8 | 12.92 | -3.93 | 5.07 | 83.38 | 0.02 | -0.64 | -26.2 |
| 21Q1 (6) | 23.1 | -1.41 | -27.54 | 2.0 | -33.33 | -46.81 | 2.73 | 0.74 | -89.4 | 0 | 0 | 0 | 11.09 | 27.18 | 48.66 | -0.24 | 70.0 | 74.47 | 4.81 | -6.05 | -19.43 | 11.90 | -14.49 | 0 | 6.95 | -4.27 | 32.13 | 1.22 | 2.52 | 9.91 | 23.51 | 0.21 | 316.11 | 0.04 | 0.0 | -42.86 | 35.5 | 0.0 | -34.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.86 | -22.52 | 104.06 | 0.86 | -22.52 | 104.06 | -5.0 | 3.47 | 12.43 | -4.14 | -1.72 | 84.6 | 0.02 | -1.14 | -29.39 |
| 20Q4 (5) | 23.43 | -15.2 | -36.59 | 3.0 | -15.73 | 172.73 | 2.71 | -86.05 | -78.71 | 0 | 0 | 0 | 8.72 | -16.15 | -17.58 | -0.8 | -177.67 | 89.1 | 5.12 | 16.89 | -50.34 | 13.92 | 22.8 | 0 | 7.26 | 2.25 | 84.73 | 1.19 | 2.59 | 10.19 | 23.46 | 171.53 | -1.8 | 0.04 | -20.0 | -55.56 | 35.5 | 0.0 | -34.32 | 0 | 0 | 0 | 0 | 0 | 0 | 1.11 | -41.27 | 105.49 | 1.11 | -41.27 | 105.49 | -5.18 | 5.3 | 8.32 | -4.07 | -13.69 | 84.27 | 0.02 | -19.58 | -28.37 |
| 20Q3 (4) | 27.63 | -13.49 | 0.0 | 3.56 | -6.07 | 0.0 | 19.43 | -24.84 | 0.0 | 0 | 0 | 0.0 | 10.4 | 1.86 | 0.0 | 1.03 | -42.78 | 0.0 | 4.38 | -1.79 | 0.0 | 11.33 | 0 | 0.0 | 7.1 | 31.0 | 0.0 | 1.16 | 2.65 | 0.0 | 8.64 | 27.43 | 0.0 | 0.05 | -16.67 | 0.0 | 35.5 | -34.32 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.89 | 110.69 | 0.0 | 1.89 | 110.69 | 0.0 | -5.47 | 8.22 | 0.0 | -3.58 | 84.86 | 0.0 | 0.03 | -6.58 | 0.0 |
