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) | 2.64 | -31.25 | 4.89 | -13.91 | 0.08 | 33.33 | 0 | 0 | 10.95 | -31.43 | -0.69 | 0 | 5.04 | -17.65 | 46.03 | 20.11 | 3.67 | 31.07 | 0 | 0 | 4.6 | 10.05 | 0.28 | 0.0 | 4.36 | 0.0 | 0.65 | 8.33 | 0.4 | 60.0 | -0.69 | 0 | 0.36 | -73.13 | -0.42 | 0 | -1.11 | 0 | 0.09 | 381.04 |
| 2022 (9) | 3.84 | -2.54 | 5.68 | -25.65 | 0.06 | -40.0 | 0 | 0 | 15.97 | -11.28 | 0.49 | 0 | 6.12 | 0.0 | 38.32 | 12.71 | 2.8 | -31.71 | 0.51 | -3.77 | 4.18 | 23.3 | 0.28 | 16.67 | 4.36 | 0.0 | 0.6 | -52.76 | 0.25 | 0.0 | 0.49 | 0 | 1.34 | 57.65 | -0.4 | 0 | 0.09 | 0 | 0.02 | 0 |
| 2021 (8) | 3.94 | -36.96 | 7.64 | 25.04 | 0.1 | -44.44 | 0 | 0 | 18.0 | 32.94 | -1.1 | 0 | 6.12 | -7.97 | 34.00 | -30.77 | 4.1 | -6.18 | 0.53 | -8.62 | 3.39 | 1595.0 | 0.24 | -11.11 | 4.36 | 0.0 | 1.27 | 0.0 | 0.25 | 0.0 | -0.67 | 0 | 0.85 | -57.5 | -0.4 | 0 | -1.07 | 0 | 0.00 | 0 |
| 2020 (7) | 6.25 | 61.92 | 6.11 | 27.29 | 0.18 | 20.0 | 0 | 0 | 13.54 | -5.64 | -0.42 | 0 | 6.65 | 26.67 | 49.11 | 34.24 | 4.37 | 4.55 | 0.58 | -4.92 | 0.2 | 81.82 | 0.27 | 22.73 | 4.36 | 2.59 | 1.27 | 0.0 | 0.25 | 0.0 | 0.48 | -46.67 | 2.0 | -17.36 | -0.37 | 0 | 0.11 | -79.25 | 0.00 | 0 |
| 2019 (6) | 3.86 | -22.65 | 4.8 | 32.23 | 0.15 | -57.14 | 0 | 0 | 14.35 | -26.52 | -1.4 | 0 | 5.25 | -30.46 | 36.59 | -5.36 | 4.18 | -23.02 | 0.61 | 0 | 0.11 | -88.42 | 0.22 | 4.76 | 4.25 | 13.33 | 1.27 | 14.41 | 0.25 | 47.06 | 0.9 | -76.38 | 2.42 | -52.46 | -0.37 | 0 | 0.53 | -85.11 | 0.00 | 0 |
| 2018 (5) | 4.99 | 20.24 | 3.63 | 8.68 | 0.35 | 40.0 | 0 | 0 | 19.53 | 10.71 | 1.64 | 88.51 | 7.55 | -6.44 | 38.66 | -15.5 | 5.43 | 17.53 | 0 | 0 | 0.95 | -28.03 | 0.21 | 162.5 | 3.75 | 0.81 | 1.11 | 8.82 | 0.17 | 0.0 | 3.81 | 25.33 | 5.09 | 20.33 | -0.25 | 0 | 3.56 | 21.92 | 0.00 | 0 |
| 2017 (4) | 4.15 | 10.67 | 3.34 | 84.53 | 0.25 | 66.67 | 0 | 0 | 17.64 | 36.43 | 0.87 | 987.5 | 8.07 | 69.18 | 45.75 | 24.01 | 4.62 | 64.41 | 0 | 0 | 1.32 | -16.46 | 0.08 | -20.0 | 3.72 | 2.76 | 1.02 | 0.99 | 0.17 | 0.0 | 3.04 | 29.36 | 4.23 | 19.83 | -0.12 | 0 | 2.92 | 28.07 | 0.00 | 0 |
| 2016 (3) | 3.75 | 0.0 | 1.81 | -28.74 | 0.15 | -40.0 | 0 | 0 | 12.93 | -28.8 | 0.08 | -94.74 | 4.77 | -29.02 | 36.89 | -0.31 | 2.81 | -9.65 | 0 | 0 | 1.58 | 75.56 | 0.1 | -9.09 | 3.62 | 1.12 | 1.01 | 17.44 | 0.17 | 0.0 | 2.35 | -33.43 | 3.53 | -22.59 | -0.07 | 0 | 2.28 | -38.38 | 0.00 | 0 |
| 2015 (2) | 3.75 | -11.76 | 2.54 | 46.82 | 0.25 | -3.85 | 0 | 0 | 18.16 | -4.02 | 1.52 | 87.65 | 6.72 | 47.37 | 37.00 | 53.54 | 3.11 | -5.76 | 0 | 0 | 0.9 | -25.0 | 0.11 | 57.14 | 3.58 | 0.85 | 0.86 | 10.26 | 0.17 | 0.0 | 3.53 | 24.3 | 4.56 | 20.0 | 0.17 | -34.62 | 3.7 | 19.35 | -0.00 | 0 |
| 2014 (1) | 4.25 | -10.9 | 1.73 | -2.81 | 0.26 | 0.0 | 0 | 0 | 18.92 | 21.83 | 0.81 | -31.36 | 4.56 | -6.94 | 24.10 | -23.61 | 3.3 | -48.92 | 0 | 0 | 1.2 | -17.81 | 0.07 | 0.0 | 3.55 | 30.04 | 0.78 | 18.18 | 0.17 | 0.0 | 2.84 | -10.69 | 3.8 | -5.24 | 0.26 | 160.0 | 3.1 | -5.49 | -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) | 2.53 | -28.53 | -18.91 | 5.63 | -3.76 | 8.48 | 0.08 | 0.0 | -85.96 | 0 | 0 | 0 | 3.62 | -24.27 | 50.83 | -0.18 | -1900.0 | -100.0 | 5.85 | 2.63 | 28.57 | 36.09 | -5.09 | -13.39 | 3.78 | 2.16 | 7.08 | 0 | 0 | 0 | 3.93 | -4.15 | -6.65 | 0.25 | 0.0 | -13.79 | 4.36 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.4 | 0.0 | 0.0 | 0.13 | -59.38 | 115.66 | 0.54 | -25.0 | 145.45 | -0.39 | 2.5 | 2.5 | -0.26 | -225.0 | 78.86 | 0.06 | 8.05 | -33.4 |
| 24Q2 (19) | 3.54 | 22.92 | -13.02 | 5.85 | 2.09 | 8.74 | 0.08 | 0.0 | -85.96 | 0 | 0 | 0 | 4.78 | 20.4 | 58.28 | 0.01 | -96.77 | 103.85 | 5.7 | -5.47 | 22.32 | 38.03 | -16.57 | 1.43 | 3.7 | -15.91 | 14.91 | 0 | 0 | 0 | 4.1 | -8.69 | -3.3 | 0.25 | -7.41 | 0.0 | 4.36 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.4 | 0.0 | 0.0 | 0.32 | 184.21 | 143.24 | 0.72 | 7.46 | 125.0 | -0.4 | 2.44 | 9.09 | -0.08 | 89.87 | 93.22 | 0.05 | 4.31 | -39.35 |
| 24Q1 (18) | 2.88 | 9.09 | -25.39 | 5.73 | 17.18 | -4.5 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 3.97 | 3.39 | 136.31 | 0.31 | 121.43 | 164.58 | 6.03 | 19.64 | 26.68 | 45.58 | -1.07 | 30.13 | 4.4 | 19.89 | 24.29 | 0 | 0 | -100.0 | 4.49 | -2.39 | 7.93 | 0.27 | -3.57 | 3.85 | 4.36 | 0.0 | 0.0 | 0.65 | 0.0 | 8.33 | 0.4 | 0.0 | 60.0 | -0.38 | 44.93 | -3900.0 | 0.67 | 86.11 | -21.18 | -0.41 | 2.38 | -2.5 | -0.79 | 28.83 | -102.56 | 0.05 | -47.01 | 142.37 |
| 23Q4 (17) | 2.64 | -15.38 | -31.25 | 4.89 | -5.78 | -13.91 | 0.08 | -85.96 | 33.33 | 0 | 0 | 0 | 3.84 | 60.0 | 0.52 | 0.14 | 255.56 | -65.85 | 5.04 | 10.77 | -17.65 | 46.07 | 10.57 | 20.22 | 3.67 | 3.97 | 31.07 | 0 | 0 | -100.0 | 4.6 | 9.26 | 10.05 | 0.28 | -3.45 | 0.0 | 4.36 | 0.0 | 0.0 | 0.65 | 0.0 | 8.33 | 0.4 | 0.0 | 60.0 | -0.69 | 16.87 | -240.82 | 0.36 | 63.64 | -73.13 | -0.42 | -5.0 | -5.0 | -1.11 | 9.76 | -1333.33 | 0.09 | 11.52 | 381.04 |
| 23Q3 (16) | 3.12 | -23.34 | -18.54 | 5.19 | -3.53 | -6.15 | 0.57 | 0.0 | 1325.0 | 0 | 0 | 0 | 2.4 | -20.53 | -38.62 | -0.09 | 65.38 | -550.0 | 4.55 | -2.36 | -16.51 | 41.67 | 11.14 | 31.27 | 3.53 | 9.63 | -3.02 | 0 | 0 | -100.0 | 4.21 | -0.71 | 0.24 | 0.29 | 16.0 | -3.33 | 4.36 | 0.0 | 0.0 | 0.65 | 0.0 | 8.33 | 0.4 | 0.0 | 60.0 | -0.83 | -12.16 | -1137.5 | 0.22 | -31.25 | -76.34 | -0.4 | 9.09 | -5.26 | -1.23 | -4.24 | -310.0 | 0.08 | -1.6 | 314.57 |
| 23Q2 (15) | 4.07 | 5.44 | -22.33 | 5.38 | -10.33 | -2.36 | 0.57 | 612.5 | 2750.0 | 0 | 0 | 0 | 3.02 | 79.76 | -27.75 | -0.26 | 45.83 | -23.81 | 4.66 | -2.1 | -10.21 | 37.49 | 7.04 | 26.63 | 3.22 | -9.04 | -20.49 | 0 | -100.0 | -100.0 | 4.24 | 1.92 | -6.19 | 0.25 | -3.85 | -16.67 | 4.36 | 0.0 | 0.0 | 0.65 | 8.33 | 8.33 | 0.4 | 60.0 | 60.0 | -0.74 | -7500.0 | -1333.33 | 0.32 | -62.35 | -64.84 | -0.44 | -10.0 | -15.79 | -1.18 | -202.56 | -268.75 | 0.09 | 316.81 | 319.5 |
| 23Q1 (14) | 3.86 | 0.52 | -12.67 | 6.0 | 5.63 | -1.8 | 0.08 | 33.33 | 0 | 0 | 0 | 0 | 1.68 | -56.02 | -58.62 | -0.48 | -217.07 | -277.78 | 4.76 | -22.22 | -23.84 | 35.03 | -8.6 | 0.37 | 3.54 | 26.43 | -27.61 | 0.5 | -1.96 | -5.66 | 4.16 | -0.48 | -8.37 | 0.26 | -7.14 | -10.34 | 4.36 | 0.0 | 0.0 | 0.6 | 0.0 | -52.76 | 0.25 | 0.0 | 0.0 | 0.01 | -97.96 | 102.5 | 0.85 | -36.57 | -24.11 | -0.4 | 0.0 | -11.11 | -0.39 | -533.33 | 48.68 | 0.02 | 5.17 | 5.71 |
| 22Q4 (13) | 3.84 | 0.26 | -2.54 | 5.68 | 2.71 | -25.65 | 0.06 | 50.0 | -40.0 | 0 | 0 | 0 | 3.82 | -2.3 | -23.9 | 0.41 | 1950.0 | 1266.67 | 6.12 | 12.29 | 0.0 | 38.32 | 20.73 | 12.71 | 2.8 | -23.08 | -31.71 | 0.51 | 0.0 | -3.77 | 4.18 | -0.48 | 23.3 | 0.28 | -6.67 | 16.67 | 4.36 | 0.0 | 0.0 | 0.6 | 0.0 | -52.76 | 0.25 | 0.0 | 0.0 | 0.49 | 512.5 | 173.13 | 1.34 | 44.09 | 57.65 | -0.4 | -5.26 | 0.0 | 0.09 | 130.0 | 108.41 | 0.02 | -3.89 | 0 |
| 22Q3 (12) | 3.83 | -26.91 | 12.65 | 5.53 | 0.36 | -27.14 | 0.04 | 100.0 | -69.23 | 0 | 0 | 0 | 3.91 | -6.46 | -8.43 | 0.02 | 109.52 | 107.69 | 5.45 | 5.01 | -26.85 | 31.74 | 7.21 | -28.46 | 3.64 | -10.12 | -12.5 | 0.51 | 0.0 | -7.27 | 4.2 | -7.08 | 22.09 | 0.3 | 0.0 | 20.0 | 4.36 | 0.0 | 0.0 | 0.6 | 0.0 | -52.76 | 0.25 | 0.0 | 0.0 | 0.08 | 33.33 | 111.43 | 0.93 | 2.2 | 13.41 | -0.38 | 0.0 | 7.32 | -0.3 | 6.25 | 72.97 | 0.02 | -0.43 | 0 |
| 22Q2 (11) | 5.24 | 18.55 | 54.57 | 5.51 | -9.82 | -20.14 | 0.02 | 0 | -88.24 | 0 | 0 | 0 | 4.18 | 2.96 | -8.33 | -0.21 | -177.78 | -200.0 | 5.19 | -16.96 | -19.41 | 29.61 | -15.16 | -24.88 | 4.05 | -17.18 | 2.27 | 0.51 | -3.77 | -8.93 | 4.52 | -0.44 | 30.26 | 0.3 | 3.45 | 15.38 | 4.36 | 0.0 | 0.0 | 0.6 | -52.76 | -52.76 | 0.25 | 0.0 | 0.0 | 0.06 | 115.0 | 113.64 | 0.91 | -18.75 | -15.74 | -0.38 | -5.56 | 5.0 | -0.32 | 57.89 | 61.9 | 0.02 | 5.03 | 0 |
| 22Q1 (10) | 4.42 | 12.18 | 23.12 | 6.11 | -20.03 | -2.24 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.06 | -19.12 | -2.17 | 0.27 | 800.0 | 133.75 | 6.25 | 2.12 | 12.82 | 34.90 | 2.64 | -5.45 | 4.89 | 19.27 | 12.67 | 0.53 | 0.0 | -8.62 | 4.54 | 33.92 | 2737.5 | 0.29 | 20.83 | 3.57 | 4.36 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.4 | 40.3 | -25.0 | 1.12 | 31.76 | -6.67 | -0.36 | 10.0 | 7.69 | -0.76 | 28.97 | -7.04 | 0.02 | 0 | 0 |
| 21Q4 (9) | 3.94 | 15.88 | -36.96 | 7.64 | 0.66 | 25.04 | 0.1 | -23.08 | -44.44 | 0 | 0 | 0 | 5.02 | 17.56 | 31.76 | 0.03 | 111.54 | 112.5 | 6.12 | -17.85 | -7.97 | 34.00 | -23.37 | -30.77 | 4.1 | -1.44 | -6.18 | 0.53 | -3.64 | -8.62 | 3.39 | -1.45 | 1595.0 | 0.24 | -4.0 | -11.11 | 4.36 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.67 | 4.29 | -239.58 | 0.85 | 3.66 | -57.5 | -0.4 | 2.44 | -8.11 | -1.07 | 3.6 | -1072.73 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.4 | 0.29 | -32.0 | 7.59 | 10.0 | 40.56 | 0.13 | -23.53 | -27.78 | 0 | 0 | 0 | 4.27 | -6.36 | 11.78 | -0.26 | -271.43 | -13.04 | 7.45 | 15.68 | 16.04 | 44.37 | 12.58 | -15.96 | 4.16 | 5.05 | 2.72 | 0.55 | -1.79 | -5.17 | 3.44 | -0.86 | 1395.65 | 0.25 | -3.85 | -7.41 | 4.36 | 0.0 | 0.23 | 1.27 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.7 | -59.09 | -198.59 | 0.82 | -24.07 | -63.23 | -0.41 | -2.5 | -5.13 | -1.11 | -32.14 | -446.88 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.39 | -5.57 | -19.67 | 6.9 | 10.4 | 60.84 | 0.17 | 0.0 | 13.33 | 0 | 0 | 0 | 4.56 | 9.88 | 41.18 | -0.07 | 91.25 | -143.75 | 6.44 | 16.25 | 7.51 | 39.41 | 6.78 | 0 | 3.96 | -8.76 | 7.03 | 0.56 | -3.45 | -3.45 | 3.47 | 2068.75 | 1056.67 | 0.26 | -7.14 | 18.18 | 4.36 | 0.0 | 2.59 | 1.27 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.44 | -37.5 | -146.81 | 1.08 | -10.0 | -56.1 | -0.4 | -2.56 | 4.76 | -0.84 | -18.31 | -261.54 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.59 | -42.56 | -6.75 | 6.25 | 2.29 | 29.4 | 0.17 | -5.56 | 13.33 | 0 | 0 | 0 | 4.15 | 8.92 | 54.85 | -0.8 | -233.33 | -627.27 | 5.54 | -16.69 | -8.13 | 36.91 | -24.85 | 0 | 4.34 | -0.69 | 16.67 | 0.58 | 0.0 | -1.69 | 0.16 | -20.0 | 100.0 | 0.28 | 3.7 | 21.74 | 4.36 | 0.0 | 2.59 | 1.27 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.32 | -166.67 | -140.51 | 1.2 | -40.0 | -48.05 | -0.39 | -5.41 | 2.5 | -0.71 | -745.45 | -282.05 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.25 | 25.0 | 61.92 | 6.11 | 13.15 | 27.29 | 0.18 | 0.0 | 20.0 | 0 | 0 | 0 | 3.81 | -0.26 | 56.79 | -0.24 | -4.35 | 73.33 | 6.65 | 3.58 | 26.67 | 49.11 | -6.97 | 0 | 4.37 | 7.9 | 4.55 | 0.58 | 0.0 | -4.92 | 0.2 | -13.04 | 81.82 | 0.27 | 0.0 | 22.73 | 4.36 | 0.23 | 2.59 | 1.27 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.48 | -32.39 | -46.67 | 2.0 | -10.31 | -17.36 | -0.37 | 5.13 | 0.0 | 0.11 | -65.62 | -79.25 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.0 | 18.48 | 0.0 | 5.4 | 25.87 | 0.0 | 0.18 | 20.0 | 0.0 | 0 | 0 | 0.0 | 3.82 | 18.27 | 0.0 | -0.23 | -243.75 | 0.0 | 6.42 | 7.18 | 0.0 | 52.80 | 0 | 0.0 | 4.05 | 9.46 | 0.0 | 0.58 | 0.0 | 0.0 | 0.23 | -23.33 | 0.0 | 0.27 | 22.73 | 0.0 | 4.35 | 2.35 | 0.0 | 1.27 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.71 | -24.47 | 0.0 | 2.23 | -9.35 | 0.0 | -0.39 | 7.14 | 0.0 | 0.32 | -38.46 | 0.0 | 0.00 | 0 | 0.0 |
