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) | 196.66 | 90.86 | 0.21 | -97.89 | 0.12 | 0.0 | 0 | 0 | 51.06 | 77.17 | -6.24 | 0 | 13.12 | 64.21 | 25.70 | -7.32 | 14.59 | 32.4 | 0 | 0 | 0.63 | -16.0 | 2.68 | 13.08 | 34.03 | 12.5 | 0 | 0 | 0 | 0 | -6.31 | 0 | -6.31 | 0 | -1.1 | 0 | -7.41 | 0 | 0.00 | 0 |
| 2022 (9) | 103.04 | 198.32 | 9.94 | 4870.0 | 0.12 | 0.0 | 0 | 0 | 28.82 | 338.66 | -13.75 | 0 | 7.99 | 71.46 | 27.72 | -60.91 | 11.02 | 27.99 | 0 | 0 | 0.75 | -13.79 | 2.37 | -3.66 | 30.25 | 9.25 | 0 | 0 | 0 | 0 | -41.86 | 0 | -41.86 | 0 | -0.32 | 0 | -42.18 | 0 | 0.00 | 0 |
| 2021 (8) | 34.54 | 7.94 | 0.2 | -60.0 | 0.12 | 100.0 | 0 | 0 | 6.57 | 17.95 | -28.11 | 0 | 4.66 | 3.33 | 70.93 | -12.4 | 8.61 | 117.97 | 0 | 0 | 0.87 | -12.12 | 2.46 | 11.31 | 27.69 | 5.13 | 0 | 0 | 0 | 0 | -28.11 | 0 | -28.11 | 0 | -0.6 | 0 | -28.71 | 0 | 0.00 | 0 |
| 2020 (7) | 32.0 | 129.23 | 0.5 | 0 | 0.06 | 0.0 | 0 | 0 | 5.57 | 82.03 | -19.48 | 0 | 4.51 | 126.63 | 80.97 | 24.51 | 3.95 | 54.9 | 0 | 0 | 0.99 | 26.92 | 2.21 | 125.51 | 26.34 | 17.07 | 0 | 0 | 0 | 0 | -21.44 | 0 | -21.44 | 0 | -0.4 | 0 | -21.84 | 0 | 0.00 | 0 |
| 2019 (6) | 13.96 | -35.58 | 0 | 0 | 0.06 | 0.0 | 0 | 0 | 3.06 | 1076.92 | -8.43 | 0 | 1.99 | 765.22 | 65.03 | -26.48 | 2.55 | 672.73 | 0 | 0 | 0.78 | -7.14 | 0.98 | 512.5 | 22.5 | 2.69 | 0 | 0 | 0 | 0 | -8.44 | 0 | -8.44 | 0 | -0.28 | 0 | -8.72 | 0 | 0.00 | 0 |
| 2018 (5) | 21.67 | -31.98 | 0.1 | 0.0 | 0.06 | 0.0 | 0 | 0 | 0.26 | 550.0 | -10.4 | 0 | 0.23 | 0 | 88.46 | 0 | 0.33 | -43.1 | 0 | 0 | 0.84 | -6.67 | 0.16 | 0.0 | 21.91 | 0.18 | 0 | 0 | 0 | 0 | -10.12 | 0 | -10.12 | 0 | -0.29 | 0 | -10.41 | 0 | 0.00 | 0 |
| 2017 (4) | 31.86 | -21.22 | 0.1 | 0.0 | 0.06 | 0.0 | 0 | 0 | 0.04 | -20.0 | -8.72 | 0 | 0 | 0 | 0.00 | 0 | 0.58 | 100.0 | 0 | 0 | 0.9 | -6.25 | 0.16 | -11.11 | 21.87 | 0.09 | 0 | 0 | 0 | 0 | -8.73 | 0 | -8.73 | 0 | -0.22 | 0 | -8.95 | 0 | 0.00 | 0 |
| 2016 (3) | 40.44 | 617.02 | 0.1 | 0.0 | 0.06 | 0.0 | 0 | 0 | 0.05 | -58.33 | -8.45 | 0 | 0.01 | 0 | 20.00 | 0 | 0.29 | 31.82 | 0 | 0 | 0.96 | -5.88 | 0.18 | -10.0 | 21.85 | 14.82 | 0 | 0 | 0 | 0 | -21.75 | 0 | -21.75 | 0 | -1.1 | 0 | -22.85 | 0 | 0.00 | 0 |
| 2015 (2) | 5.64 | -49.91 | 0.1 | 0 | 0.06 | 0.0 | 0 | 0 | 0.12 | -7.69 | -8.53 | 0 | 0 | 0 | 0.00 | 0 | 0.22 | -57.69 | 0 | 0 | 1.02 | -4.67 | 0.2 | -41.18 | 19.03 | 0.58 | 0 | 0 | 0 | 0 | -14.16 | 0 | -14.16 | 0 | 0.01 | 0.0 | -14.15 | 0 | 0.00 | 0 |
| 2014 (1) | 11.26 | -36.85 | 0 | 0 | 0.06 | 0 | 0 | 0 | 0.13 | -81.94 | -8.53 | 0 | 0.01 | -83.33 | 7.69 | -7.69 | 0.52 | 6.12 | 0 | 0 | 1.07 | 0 | 0.34 | -19.05 | 18.92 | 0.8 | 0 | 0 | 0 | 0 | -8.54 | 0 | -8.54 | 0 | 0.01 | 0 | -8.53 | 0 | 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) | 208.32 | 3.85 | 1.46 | 0 | 0 | -100.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 27.13 | 17.65 | 107.73 | 7.2 | 5.88 | 261.81 | 21.56 | 2.18 | 53.89 | 25.92 | -15.1 | -20.44 | 12.7 | 0.16 | -17.1 | 0 | 0 | 0 | 0.53 | -7.02 | -19.7 | 2.52 | -3.82 | -4.91 | 34.12 | 0.09 | 0.47 | 0 | 0 | 0 | 0 | 0 | 0 | 17.37 | 71.98 | 334.73 | 17.37 | 71.98 | 334.73 | 2.43 | 12.5 | 3950.0 | 19.8 | 61.5 | 369.75 | 0.00 | 0 | 0 |
| 24Q2 (19) | 200.6 | 4.52 | -9.0 | 0 | -100.0 | -100.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 23.06 | 39.5 | 82.29 | 6.8 | 106.06 | 434.98 | 21.1 | 25.89 | 81.43 | 30.53 | 6.93 | -0.1 | 12.68 | -13.03 | 0.24 | 0 | 0 | 0 | 0.57 | -5.0 | -17.39 | 2.62 | 1.95 | -4.38 | 34.09 | 0.03 | 0.41 | 0 | 0 | 0 | 0 | 0 | 0 | 10.1 | 435.55 | 207.68 | 10.1 | 435.55 | 207.68 | 2.16 | 10900.0 | 169.23 | 12.26 | 504.62 | 198.08 | 0.00 | 0 | 0 |
| 24Q1 (18) | 191.92 | -2.41 | 100.67 | 0.05 | -76.19 | -99.79 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 16.53 | 0.36 | 86.15 | 3.3 | 184.48 | 144.84 | 16.76 | 27.74 | 96.25 | 28.55 | 11.1 | 17.63 | 14.58 | -0.07 | 20.3 | 0 | 0 | 0 | 0.6 | -4.76 | -16.67 | 2.57 | -4.1 | -3.75 | 34.08 | 0.15 | 11.59 | 0 | 0 | 0 | 0 | 0 | 0 | -3.01 | 52.3 | 93.88 | -3.01 | 52.3 | 93.88 | -0.02 | 98.18 | 99.56 | -3.03 | 59.11 | 94.36 | 0.00 | 0 | 0 |
| 23Q4 (17) | 196.66 | -4.22 | 90.86 | 0.21 | 5.0 | -97.89 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 16.47 | 26.11 | 95.61 | 1.16 | -41.71 | 177.33 | 13.12 | -6.35 | 64.21 | 25.70 | -21.12 | -7.28 | 14.59 | -4.77 | 32.4 | 0 | 0 | 0 | 0.63 | -4.55 | -16.0 | 2.68 | 1.13 | 13.08 | 34.03 | 0.21 | 12.5 | 0 | 0 | 0 | 0 | 0 | 0 | -6.31 | 14.73 | 84.93 | -6.31 | 14.73 | 84.93 | -1.1 | -1933.33 | -243.75 | -7.41 | -0.95 | 82.43 | 0.00 | 0 | 0 |
| 23Q3 (16) | 205.33 | -6.85 | 395.97 | 0.2 | -87.34 | -20.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 13.06 | 3.24 | 61.04 | 1.99 | 198.03 | 148.66 | 14.01 | 20.46 | 107.56 | 32.57 | 6.6 | 16.83 | 15.32 | 21.11 | 52.44 | 0 | 0 | 0 | 0.66 | -4.35 | -15.38 | 2.65 | -3.28 | 12.29 | 33.96 | 0.03 | 19.12 | 0 | 0 | 0 | 0 | 0 | 0 | -7.4 | 21.11 | 81.67 | -7.4 | 21.11 | 81.67 | 0.06 | 101.92 | 115.38 | -7.34 | 41.28 | 81.99 | 0.00 | 0 | 0 |
| 23Q2 (15) | 220.43 | 130.48 | 423.59 | 1.58 | -93.42 | 532.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 12.65 | 42.45 | 29.35 | -2.03 | 72.42 | 26.18 | 11.63 | 36.18 | 62.89 | 30.56 | 25.91 | -27.16 | 12.65 | 4.37 | 64.07 | 0 | 0 | 0 | 0.69 | -4.17 | -14.81 | 2.74 | 2.62 | 14.64 | 33.95 | 11.17 | 19.12 | 0 | 0 | 0 | 0 | 0 | 0 | -9.38 | 80.94 | 74.14 | -9.38 | 80.94 | 74.14 | -3.12 | 30.97 | -420.0 | -12.5 | 76.74 | 66.1 | 0.00 | 0 | 0 |
| 23Q1 (14) | 95.64 | -7.18 | 262.96 | 24.0 | 141.45 | 11900.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 8.88 | 5.46 | 252.38 | -7.36 | -390.67 | -36.04 | 8.54 | 6.88 | 70.8 | 24.27 | -12.43 | -60.64 | 12.12 | 9.98 | 24.44 | 0 | 0 | 0 | 0.72 | -4.0 | -14.29 | 2.67 | 12.66 | 10.33 | 30.54 | 0.96 | 10.09 | 0 | 0 | 0 | 0 | 0 | 0 | -49.21 | -17.56 | -46.81 | -49.21 | -17.56 | -46.81 | -4.52 | -1312.5 | -574.63 | -53.73 | -27.38 | -57.15 | 0.00 | 0 | 0 |
| 22Q4 (13) | 103.04 | 148.89 | 198.32 | 9.94 | 3876.0 | 4870.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 8.42 | 3.82 | 121.58 | -1.5 | 63.33 | 83.09 | 7.99 | 18.37 | 71.46 | 27.71 | -0.6 | -60.93 | 11.02 | 9.65 | 27.99 | 0 | 0 | 0 | 0.75 | -3.85 | -13.79 | 2.37 | 0.42 | -3.66 | 30.25 | 6.1 | 9.25 | 0 | 0 | 0 | 0 | 0 | 0 | -41.86 | -3.72 | -48.91 | -41.86 | -3.72 | -48.91 | -0.32 | 17.95 | 46.67 | -42.18 | -3.51 | -46.92 | 0.00 | 0 | 0 |
| 22Q3 (12) | 41.4 | -1.66 | 304.69 | 0.25 | 0.0 | -16.67 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 8.11 | -17.08 | 781.52 | -4.09 | -48.73 | 41.57 | 6.75 | -5.46 | 72.19 | 27.88 | -33.54 | -59.53 | 10.05 | 30.35 | 59.52 | 0 | 0 | 0 | 0.78 | -3.7 | -13.33 | 2.36 | -1.26 | -3.67 | 28.51 | 0.04 | 8.2 | 0 | 0 | 0 | 0 | 0 | 0 | -40.36 | -11.28 | -109.77 | -40.36 | -11.28 | -109.77 | -0.39 | 35.0 | 30.36 | -40.75 | -10.52 | -105.81 | 0.00 | 0 | 0 |
| 22Q2 (11) | 42.1 | 59.77 | 161.17 | 0.25 | 25.0 | -16.67 | 0.12 | 0.0 | 20.0 | 0 | 0 | 0 | 9.78 | 288.1 | 1024.14 | -2.75 | 49.17 | 49.17 | 7.14 | 42.8 | 77.61 | 41.95 | -31.96 | -36.24 | 7.71 | -20.84 | 43.04 | 0 | 0 | 0 | 0.81 | -3.57 | -12.9 | 2.39 | -1.24 | -3.63 | 28.5 | 2.74 | 8.16 | 0 | 0 | 0 | 0 | 0 | 0 | -36.27 | -8.2 | -7.69 | -36.27 | -8.2 | -7.69 | -0.6 | 10.45 | -7.14 | -36.87 | -7.84 | -7.68 | 0.00 | 0 | 0 |
| 22Q1 (10) | 26.35 | -23.71 | 12.13 | 0.2 | 0.0 | -64.29 | 0.12 | 0.0 | 50.0 | 0 | 0 | 0 | 2.52 | -33.68 | 157.14 | -5.41 | 39.01 | 20.79 | 5.0 | 7.3 | 24.38 | 61.65 | -13.08 | 0.45 | 9.74 | 13.12 | 108.57 | 0 | 0 | 0 | 0.84 | -3.45 | -12.5 | 2.42 | -1.63 | 2.11 | 27.74 | 0.18 | 5.32 | 0 | 0 | 0 | 0 | 0 | 0 | -33.52 | -19.25 | -18.57 | -33.52 | -19.25 | -18.57 | -0.67 | -11.67 | -42.55 | -34.19 | -19.09 | -18.96 | 0.00 | 0 | 0 |
| 21Q4 (9) | 34.54 | 237.63 | 7.94 | 0.2 | -33.33 | -60.0 | 0.12 | 0.0 | 100.0 | 0 | 0 | 0 | 3.8 | 313.04 | 30.14 | -8.87 | -26.71 | -6.61 | 4.66 | 18.88 | 3.33 | 70.93 | 2.95 | -12.24 | 8.61 | 36.67 | 117.97 | 0 | 0 | 0 | 0.87 | -3.33 | -12.12 | 2.46 | 0.41 | 11.31 | 27.69 | 5.09 | 5.13 | 0 | 0 | 0 | 0 | 0 | 0 | -28.11 | -46.1 | -31.11 | -28.11 | -46.1 | -31.11 | -0.6 | -7.14 | -50.0 | -28.71 | -45.0 | -31.46 | 0.00 | 0 | 0 |
| 21Q3 (8) | 10.23 | -36.54 | -75.82 | 0.3 | 0.0 | 0 | 0.12 | 20.0 | 100.0 | 0 | 0 | 0 | 0.92 | 5.75 | -31.34 | -7.0 | -29.39 | -13.45 | 3.92 | -2.49 | 22.5 | 68.89 | 4.71 | 0.11 | 6.3 | 16.88 | 34.62 | 0 | 0 | 0 | 0.9 | -3.23 | 20.0 | 2.45 | -1.21 | 34.62 | 26.35 | 0.0 | 0.11 | 0 | 0 | 0 | 0 | 0 | 0 | -19.24 | 42.87 | -46.65 | -19.24 | 42.87 | -46.65 | -0.56 | 0.0 | -100.0 | -19.8 | 42.17 | -47.76 | 0.00 | 0 | 0 |
| 21Q2 (7) | 16.12 | -31.4 | -33.85 | 0.3 | -46.43 | 200.0 | 0.1 | 25.0 | 66.67 | 0 | 0 | 0 | 0.87 | -11.22 | -33.59 | -5.41 | 20.79 | -160.1 | 4.02 | 0.0 | -6.07 | 65.79 | 7.2 | 0 | 5.39 | 15.42 | 38.56 | 0 | 0 | 0 | 0.93 | -3.12 | 24.0 | 2.48 | 4.64 | 67.57 | 26.35 | 0.04 | 8.93 | 0 | 0 | 0 | 0 | 0 | 0 | -33.68 | -19.14 | -384.6 | -33.68 | -19.14 | -384.6 | -0.56 | -19.15 | -93.1 | -34.24 | -19.14 | -372.93 | 0.00 | 0 | 0 |
| 21Q1 (6) | 23.5 | -26.56 | 102.06 | 0.56 | 12.0 | 460.0 | 0.08 | 33.33 | 33.33 | 0 | 0 | 0 | 0.98 | -66.44 | 9700.0 | -6.83 | 17.91 | -133.9 | 4.02 | -10.86 | 0 | 61.37 | -24.06 | 0 | 4.67 | 18.23 | 45.03 | 0 | 0 | 0 | 0.96 | -3.03 | 24.68 | 2.37 | 7.24 | 76.87 | 26.34 | 0.0 | 17.01 | 0 | 0 | 0 | 0 | 0 | 0 | -28.27 | -31.86 | -149.07 | -28.27 | -31.86 | -149.07 | -0.47 | -17.5 | -74.07 | -28.74 | -31.59 | -147.33 | 0.00 | 0 | 0 |
| 20Q4 (5) | 32.0 | -24.35 | 129.23 | 0.5 | 0 | 0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 2.92 | 117.91 | 46.73 | -8.32 | -34.85 | -845.45 | 4.51 | 40.94 | 126.63 | 80.82 | 17.45 | 0 | 3.95 | -15.6 | 54.9 | 0 | 0 | 0 | 0.99 | 32.0 | 26.92 | 2.21 | 21.43 | 125.51 | 26.34 | 0.08 | 17.07 | 0 | 0 | 0 | 0 | 0 | 0 | -21.44 | -63.41 | -154.03 | -21.44 | -63.41 | -154.03 | -0.4 | -42.86 | -42.86 | -21.84 | -62.99 | -150.46 | 0.00 | 0 | 0 |
| 20Q3 (4) | 42.3 | 73.57 | 0.0 | 0 | -100.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.34 | 2.29 | 0.0 | -6.17 | -196.63 | 0.0 | 3.2 | -25.23 | 0.0 | 68.82 | 0 | 0.0 | 4.68 | 20.31 | 0.0 | 0 | 0 | 0.0 | 0.75 | 0.0 | 0.0 | 1.82 | 22.97 | 0.0 | 26.32 | 8.81 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -13.12 | -88.78 | 0.0 | -13.12 | -88.78 | 0.0 | -0.28 | 3.45 | 0.0 | -13.4 | -85.08 | 0.0 | 0.00 | 0 | 0.0 |
