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) | 47.47 | -36.68 | 0 | 0 | 0 | 0 | 0 | 0 | 115.85 | -17.67 | 11.51 | -63.36 | 20.75 | -3.8 | 17.91 | 16.85 | 15.93 | -11.2 | 0.29 | 0 | 52.28 | 0.44 | 82.76 | -2.01 | 20.91 | 30.04 | 21.5 | 17.55 | 1.69 | 0.0 | 49.37 | -15.17 | 72.56 | -7.2 | -0.21 | 0 | 49.16 | -15.26 | 0.00 | 0 |
| 2022 (9) | 74.97 | 71.01 | 0 | 0 | 0 | 0 | 0 | 0 | 140.72 | 1.53 | 31.41 | 13.6 | 21.57 | -3.1 | 15.33 | -4.56 | 17.94 | -1.97 | 0 | 0 | 52.05 | 8161.9 | 84.46 | -0.66 | 16.08 | -10.02 | 18.29 | 17.85 | 1.69 | 19.86 | 58.2 | 28.56 | 78.19 | 25.71 | -0.19 | 0 | 58.01 | 32.29 | 0.00 | 0 |
| 2021 (8) | 43.84 | 15.64 | 0 | 0 | 0 | 0 | 0 | 0 | 138.6 | 36.18 | 27.65 | 90.56 | 22.26 | 22.24 | 16.06 | -10.23 | 18.3 | 20.47 | 0 | 0 | 0.63 | 0 | 85.02 | -1.3 | 17.87 | 0.0 | 15.52 | 10.07 | 1.41 | 45.36 | 45.27 | 54.77 | 62.2 | 40.31 | -1.42 | 0 | 43.85 | 56.94 | 0.00 | 0 |
| 2020 (7) | 37.91 | 2.35 | 2.69 | 0 | 0 | 0 | 0 | 0 | 101.78 | 36.97 | 14.51 | 95.55 | 18.21 | 36.2 | 17.89 | -0.56 | 15.19 | 25.75 | 0 | 0 | 0 | 0 | 86.14 | 12384.06 | 17.87 | 8.04 | 14.1 | 5.54 | 0.97 | 29.33 | 29.25 | 34.24 | 44.33 | 23.48 | -1.31 | 0 | 27.94 | 32.1 | 0.00 | 0 |
| 2019 (6) | 37.04 | -28.33 | 0 | 0 | 0 | 0 | 0 | 0 | 74.31 | 0.23 | 7.42 | -26.82 | 13.37 | 5.44 | 17.99 | 5.2 | 12.08 | -9.99 | 0 | 0 | 0 | 0 | 0.69 | 6.15 | 16.54 | 0.0 | 13.36 | 8.27 | 0.75 | -29.25 | 21.79 | -10.4 | 35.9 | -4.83 | -0.64 | 0 | 21.15 | -11.54 | 0.00 | 0 |
| 2018 (5) | 51.68 | -12.17 | 2.5 | -7.75 | 0 | 0 | 0 | 0 | 74.14 | -4.29 | 10.14 | 4.11 | 12.68 | -4.66 | 17.10 | -0.39 | 13.42 | 41.56 | 0 | 0 | 0 | 0 | 0.65 | 16.07 | 16.54 | 0.0 | 12.34 | 8.53 | 1.06 | 211.76 | 24.32 | 0.16 | 37.72 | 4.81 | -0.41 | 0 | 23.91 | 1.49 | 0.00 | 0 |
| 2017 (4) | 58.84 | -11.53 | 2.71 | -45.69 | 5.63 | -75.32 | 0 | 0 | 77.46 | -3.87 | 9.74 | -4.98 | 13.3 | -6.54 | 17.17 | -2.77 | 9.48 | -1.76 | 0 | 0 | 0.65 | -89.65 | 0.56 | 1.82 | 16.54 | 1.53 | 11.37 | 9.86 | 0.34 | 0.0 | 24.28 | -3.5 | 35.99 | 0.42 | -0.72 | 0 | 23.56 | -6.62 | 0.00 | 0 |
| 2016 (3) | 66.51 | 3.12 | 4.99 | 27.62 | 22.81 | 692.01 | 0 | 0 | 80.58 | 3.68 | 10.25 | -1.54 | 14.23 | 15.5 | 17.66 | 11.4 | 9.65 | 7.1 | 0 | 0 | 6.28 | -78.25 | 0.55 | -20.29 | 16.29 | 0.0 | 10.35 | 11.29 | 0.34 | 0.0 | 25.16 | -2.82 | 35.84 | 0.87 | 0.07 | -75.0 | 25.23 | -3.59 | 0.00 | 0 |
| 2015 (2) | 64.5 | -15.29 | 3.91 | -2.98 | 2.88 | 0 | 0 | 0 | 77.72 | -6.79 | 10.41 | -31.11 | 12.32 | 15.46 | 15.85 | 23.87 | 9.01 | -2.07 | 0 | 0 | 28.88 | -16.12 | 0.69 | -19.77 | 16.29 | 0.0 | 9.3 | 19.38 | 0.34 | -63.04 | 25.89 | -0.99 | 35.53 | 1.92 | 0.28 | 0 | 26.17 | 0.62 | 0.00 | 0 |
| 2014 (1) | 76.14 | 98.28 | 4.03 | -17.42 | 0 | 0 | 0 | 0 | 83.38 | 5.16 | 15.11 | -4.55 | 10.67 | 5.33 | 12.80 | 0.16 | 9.2 | 8.88 | 0 | 0 | 34.43 | 1674.74 | 0.86 | -14.85 | 16.29 | 0.0 | 7.79 | 25.44 | 0.92 | 170.59 | 26.15 | 6.0 | 34.86 | 11.66 | -0.14 | 0 | 26.01 | 9.52 | 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) | 42.93 | -17.76 | -3.42 | 0 | 0 | 0 | 15.89 | 0.06 | 0 | 0 | 0 | 0 | 30.68 | -0.03 | 15.04 | 5.29 | 19.95 | 88.93 | 21.58 | 1.65 | 15.96 | 17.57 | -1.67 | 10.47 | 17.58 | -0.28 | 4.15 | 0.29 | 0.0 | 0 | 34.25 | 0.2 | -34.41 | 82.1 | -0.39 | -1.06 | 20.91 | 0.0 | 0.0 | 22.67 | 0.0 | 5.44 | 1.69 | 0.0 | 0.0 | 56.53 | 10.35 | 27.55 | 80.89 | 7.0 | 19.82 | 0.13 | -79.37 | -80.88 | 56.66 | 9.26 | 25.91 | 0.00 | 0 | 0 |
| 24Q2 (19) | 52.2 | 4.63 | -22.09 | 0 | 0 | 0 | 15.88 | 0 | 0 | 0 | 0 | 0 | 30.69 | 3.3 | 7.91 | 4.41 | 20.82 | 3575.0 | 21.23 | 2.07 | 25.03 | 17.87 | 0.13 | 34.12 | 17.63 | 8.03 | 6.72 | 0.29 | 0.0 | 0 | 34.18 | -34.7 | -34.47 | 82.42 | -0.37 | -1.04 | 20.91 | 0.0 | 0.0 | 22.67 | 5.44 | 5.44 | 1.69 | 0.0 | 0.0 | 51.23 | 6.73 | 23.39 | 75.6 | 6.19 | 16.81 | 0.63 | 36.96 | 270.59 | 51.86 | 7.02 | 24.39 | 0.00 | 0 | 0 |
| 24Q1 (18) | 49.89 | 5.1 | -25.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.71 | -6.4 | 2.45 | 3.65 | -24.9 | -1.88 | 20.8 | 0.24 | 7.16 | 17.84 | -0.37 | 24.18 | 16.32 | 2.45 | -1.69 | 0.29 | 0.0 | 0 | 52.34 | 0.11 | 0.46 | 82.73 | -0.04 | -1.69 | 20.91 | 0.0 | 30.04 | 21.5 | 0.0 | 17.55 | 1.69 | 0.0 | 0.0 | 48.0 | -2.77 | -22.49 | 71.19 | -1.89 | -13.09 | 0.46 | 319.05 | 1020.0 | 48.46 | -1.42 | -21.69 | 0.00 | 0 | 0 |
| 23Q4 (17) | 47.47 | 6.79 | -36.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31.74 | 19.01 | -3.53 | 4.86 | 73.57 | 4.97 | 20.75 | 11.5 | -3.8 | 17.91 | 12.62 | 16.86 | 15.93 | -5.63 | -11.2 | 0.29 | 0 | 0 | 52.28 | 0.11 | 0.44 | 82.76 | -0.27 | -2.01 | 20.91 | 0.0 | 30.04 | 21.5 | 0.0 | 17.55 | 1.69 | 0.0 | 0.0 | 49.37 | 11.39 | -15.17 | 72.56 | 7.48 | -7.2 | -0.21 | -130.88 | -10.53 | 49.16 | 9.24 | -15.26 | 0.00 | 0 | 0 |
| 23Q3 (16) | 44.45 | -33.66 | -0.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26.67 | -6.22 | -28.13 | 2.8 | 2233.33 | -63.73 | 18.61 | 9.6 | -26.62 | 15.90 | 19.38 | -10.37 | 16.88 | 2.18 | -13.97 | 0 | 0 | 0 | 52.22 | 0.12 | 156.23 | 82.98 | -0.37 | -2.1 | 20.91 | 0.0 | 17.01 | 21.5 | 0.0 | 17.55 | 1.69 | 0.0 | 0.0 | 44.32 | 6.74 | -16.24 | 67.51 | 4.31 | -7.39 | 0.68 | 300.0 | 51.11 | 45.0 | 7.94 | -15.67 | 0.00 | 0 | 0 |
| 23Q2 (15) | 67.0 | -0.52 | 39.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28.44 | -1.93 | -21.13 | 0.12 | -96.77 | -98.8 | 16.98 | -12.52 | -33.75 | 13.32 | -7.29 | -25.37 | 16.52 | -0.48 | -22.7 | 0 | 0 | 0 | 52.16 | 0.12 | 399.62 | 83.29 | -1.02 | -2.08 | 20.91 | 30.04 | 17.01 | 21.5 | 17.55 | 17.55 | 1.69 | 0.0 | 0.0 | 41.52 | -32.96 | -8.12 | 64.72 | -20.99 | -0.71 | 0.17 | 440.0 | 136.17 | 41.69 | -32.63 | -6.78 | 0.00 | 0 | 0 |
| 23Q1 (14) | 67.35 | -10.16 | 40.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | -11.85 | -16.33 | 3.72 | -19.65 | -59.03 | 19.41 | -10.01 | -17.93 | 14.37 | -6.24 | -13.8 | 16.6 | -7.47 | -13.41 | 0 | 0 | 0 | 52.1 | 0.1 | 8169.84 | 84.15 | -0.37 | -1.39 | 16.08 | 0.0 | -10.02 | 18.29 | 0.0 | 17.85 | 1.69 | 0.0 | 19.86 | 61.93 | 6.41 | 13.97 | 81.91 | 4.76 | 14.91 | -0.05 | 73.68 | 94.85 | 61.88 | 6.67 | 15.95 | 0.00 | 0 | 0 |
| 22Q4 (13) | 74.97 | 67.49 | 71.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32.9 | -11.34 | -6.21 | 4.63 | -40.03 | -36.75 | 21.57 | -14.94 | -3.1 | 15.33 | -13.63 | -4.56 | 17.94 | -8.56 | -1.97 | 0 | 0 | 0 | 52.05 | 155.4 | 8161.9 | 84.46 | -0.35 | -0.66 | 16.08 | -10.02 | -10.02 | 18.29 | 0.0 | 17.85 | 1.69 | 0.0 | 19.86 | 58.2 | 10.0 | 28.56 | 78.19 | 7.26 | 25.71 | -0.19 | -142.22 | 86.62 | 58.01 | 8.71 | 32.29 | 0.00 | 0 | 0 |
| 22Q3 (12) | 44.76 | -6.5 | 10.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.11 | 2.91 | -1.75 | 7.72 | -22.65 | -16.54 | 25.36 | -1.05 | 7.55 | 17.75 | -0.6 | 2.64 | 19.62 | -8.19 | 17.77 | 0 | 0 | 0 | 20.38 | 95.21 | 3187.1 | 84.76 | -0.35 | -0.63 | 17.87 | 0.0 | 0.0 | 18.29 | 0.0 | 17.85 | 1.69 | 0.0 | 19.86 | 52.91 | 17.08 | 39.64 | 72.9 | 11.84 | 32.98 | 0.45 | 195.74 | 132.14 | 53.36 | 19.32 | 46.23 | 0.00 | 0 | 0 |
| 22Q2 (11) | 47.87 | -0.33 | 12.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36.06 | 4.04 | 4.98 | 9.98 | 9.91 | 58.92 | 25.63 | 8.37 | 18.55 | 17.85 | 7.08 | 5.18 | 21.37 | 11.48 | 35.6 | 0 | 0 | 0 | 10.44 | 1557.14 | 1583.87 | 85.06 | -0.33 | -0.6 | 17.87 | 0.0 | 0.0 | 18.29 | 17.85 | 29.72 | 1.69 | 19.86 | 74.23 | 45.19 | -16.84 | 12.05 | 65.18 | -8.56 | 17.65 | -0.47 | 51.55 | 67.36 | 44.72 | -16.21 | 14.99 | 0.00 | 0 | 0 |
| 22Q1 (10) | 48.03 | 9.56 | 33.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 34.66 | -1.2 | 10.35 | 9.08 | 24.04 | 89.56 | 23.65 | 6.24 | 16.96 | 16.67 | 3.81 | -6.29 | 19.17 | 4.75 | 22.96 | 0 | 0 | 0 | 0.63 | 0.0 | 0 | 85.34 | 0.38 | -0.59 | 17.87 | 0.0 | 0.0 | 15.52 | 0.0 | 10.07 | 1.41 | 0.0 | 45.36 | 54.34 | 20.04 | 59.59 | 71.28 | 14.6 | 45.11 | -0.97 | 31.69 | 22.4 | 53.37 | 21.71 | 62.71 | 0.00 | 0 | 0 |
| 21Q4 (9) | 43.84 | 8.35 | 15.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 35.08 | -7.12 | 6.76 | 7.32 | -20.86 | 49.39 | 22.26 | -5.6 | 22.24 | 16.06 | -7.11 | -10.24 | 18.3 | 9.84 | 20.47 | 0 | 0 | 0 | 0.63 | 1.61 | 0 | 85.02 | -0.33 | -1.3 | 17.87 | 0.0 | 0.0 | 15.52 | 0.0 | 10.07 | 1.41 | 0.0 | 45.36 | 45.27 | 19.48 | 54.77 | 62.2 | 13.46 | 40.31 | -1.42 | -1.43 | -8.4 | 43.85 | 20.17 | 56.94 | 0.00 | 0 | 0 |
| 21Q3 (8) | 40.46 | -5.31 | 9.92 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.77 | 9.96 | 31.33 | 9.25 | 47.29 | 137.18 | 23.58 | 9.07 | 38.54 | 17.29 | 1.86 | -8.8 | 16.66 | 5.71 | 13.72 | 0 | 0 | 0 | 0.62 | 0.0 | 0 | 85.3 | -0.32 | -1.31 | 17.87 | 0.0 | -0.06 | 15.52 | 10.07 | 10.07 | 1.41 | 45.36 | 45.36 | 37.89 | -6.05 | 53.77 | 54.82 | -1.05 | 38.05 | -1.4 | 2.78 | -4.48 | 36.49 | -6.17 | 56.61 | 0.00 | 0 | 0 |
| 21Q2 (7) | 42.73 | 19.03 | -9.8 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 34.35 | 9.36 | 66.51 | 6.28 | 31.11 | 110.74 | 21.62 | 6.92 | 34.96 | 16.97 | -4.59 | 0 | 15.76 | 1.09 | 0.06 | 0 | 0 | 0 | 0.62 | 0 | 0 | 85.57 | -0.33 | -1.19 | 17.87 | 0.0 | -24.5 | 14.1 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 40.33 | 18.44 | 94.46 | 55.4 | 12.79 | 54.71 | -1.44 | -15.2 | -94.59 | 38.89 | 18.57 | 94.45 | 0.00 | 0 | 0 |
| 21Q1 (6) | 35.9 | -5.3 | -15.09 | 2.73 | 1.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31.41 | -4.41 | 60.83 | 4.79 | -2.24 | 76.1 | 20.22 | 11.04 | 59.34 | 17.79 | -0.57 | 0 | 15.59 | 2.63 | 32.91 | 0 | 0 | 0 | 0 | 0 | 0 | 85.85 | -0.34 | 12713.43 | 17.87 | 0.0 | 8.04 | 14.1 | 0.0 | 5.54 | 0.97 | 0.0 | 29.33 | 34.05 | 16.41 | 38.87 | 49.12 | 10.81 | 27.19 | -1.25 | 4.58 | -123.21 | 32.8 | 17.39 | 36.89 | 0.00 | 0 | 0 |
| 20Q4 (5) | 37.91 | 2.99 | 2.35 | 2.69 | -45.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32.86 | 14.26 | 57.53 | 4.9 | 25.64 | 98.38 | 18.21 | 6.99 | 36.2 | 17.89 | -5.62 | 0 | 15.19 | 3.69 | 25.75 | 0 | 0 | 0 | 0 | 0 | 0 | 86.14 | -0.34 | 12384.06 | 17.87 | -0.06 | 8.04 | 14.1 | 0.0 | 5.54 | 0.97 | 0.0 | 29.33 | 29.25 | 18.71 | 34.24 | 44.33 | 11.63 | 23.48 | -1.31 | 2.24 | -104.69 | 27.94 | 19.91 | 32.1 | 0.00 | 0 | 0 |
| 20Q3 (4) | 36.81 | -22.29 | 0.0 | 4.98 | 18.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 28.76 | 39.41 | 0.0 | 3.9 | 30.87 | 0.0 | 17.02 | 6.24 | 0.0 | 18.96 | 0 | 0.0 | 14.65 | -6.98 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 86.43 | -0.2 | 0.0 | 17.88 | -24.46 | 0.0 | 14.1 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 24.64 | 18.8 | 0.0 | 39.71 | 10.89 | 0.0 | -1.34 | -81.08 | 0.0 | 23.3 | 16.5 | 0.0 | 0.00 | 0 | 0.0 |
