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) | 8.09 | 28.41 | 0 | 0 | 0.15 | -16.67 | 0 | 0 | 47.4 | -15.55 | 4.32 | -7.3 | 12.93 | -9.71 | 27.28 | 6.92 | 7.58 | -18.93 | 0 | 0 | 0.88 | -13.73 | 0.77 | -3.75 | 7.14 | -0.14 | 2.84 | 19.83 | 3.15 | -8.43 | 11.77 | 13.06 | 17.76 | 9.49 | -1.56 | 0 | 10.21 | 11.95 | 0.00 | 0 |
| 2022 (9) | 6.3 | 28.05 | 2.76 | -56.12 | 0.18 | 0.0 | 0 | 0 | 56.13 | -26.79 | 4.66 | -43.72 | 14.32 | -41.95 | 25.51 | -20.71 | 9.35 | -34.2 | 0 | 0 | 1.02 | -15.0 | 0.8 | 6.67 | 7.15 | 0.0 | 2.37 | 52.9 | 3.44 | 6.17 | 10.41 | -9.32 | 16.22 | -0.31 | -1.29 | 0 | 9.12 | -6.08 | 0.00 | 0 |
| 2021 (8) | 4.92 | -11.03 | 6.29 | 153.63 | 0.18 | 5.88 | 0 | 0 | 76.67 | 58.74 | 8.28 | 121.98 | 24.67 | 71.2 | 32.18 | 7.85 | 14.21 | 72.66 | 0 | 0 | 1.2 | -12.41 | 0.75 | 15.38 | 7.15 | 0.0 | 1.55 | 31.36 | 3.24 | -18.18 | 11.48 | 122.05 | 16.27 | 57.96 | -1.77 | 0 | 9.71 | 185.59 | 0.00 | 0 |
| 2020 (7) | 5.53 | 25.97 | 2.48 | 85.07 | 0.17 | 0.0 | 0 | 0 | 48.3 | -11.42 | 3.73 | -20.97 | 14.41 | -14.68 | 29.83 | -3.68 | 8.23 | 14.94 | 0 | 0 | 1.37 | -11.04 | 0.65 | -5.8 | 7.15 | 1.13 | 1.18 | 68.57 | 3.96 | 27.74 | 5.17 | -18.07 | 10.3 | 1.88 | -1.77 | 0 | 3.4 | -21.84 | 0.00 | 0 |
| 2019 (6) | 4.39 | 35.08 | 1.34 | -85.29 | 0.17 | 41.67 | 0 | 0 | 54.53 | 0.72 | 4.72 | 16.54 | 16.89 | 1.99 | 30.97 | 1.26 | 7.16 | -3.24 | 0 | 0 | 1.54 | 21.26 | 0.69 | -4.17 | 7.07 | 9.44 | 0.7 | 133.33 | 3.1 | 55.0 | 6.31 | 16.42 | 10.11 | 30.96 | -1.96 | 0 | 4.35 | 0.69 | 0.00 | 0 |
| 2018 (5) | 3.25 | 12.07 | 9.11 | -49.89 | 0.12 | -62.5 | 0 | 0 | 54.14 | 9.11 | 4.05 | 35.91 | 16.56 | 8.95 | 30.59 | -0.15 | 7.4 | 4.67 | 0 | 0 | 1.27 | -19.62 | 0.72 | 0.0 | 6.46 | 10.24 | 0.3 | 0 | 2.0 | 0 | 5.42 | 28.74 | 7.72 | 83.37 | -1.1 | 0 | 4.32 | 0.0 | 0.00 | 0 |
| 2017 (4) | 2.9 | 26.64 | 18.18 | -10.84 | 0.32 | -42.86 | 0 | 0 | 49.62 | 9.15 | 2.98 | -28.88 | 15.2 | -3.12 | 30.63 | -11.24 | 7.07 | -3.55 | 0 | 0 | 1.58 | -4.82 | 0.72 | -6.49 | 5.86 | 11.83 | 0 | 0 | 0 | 0 | 4.21 | 200.71 | 4.21 | 200.71 | 0.11 | 0 | 4.32 | 1340.0 | 0.00 | 0 |
| 2016 (3) | 2.29 | 69.63 | 20.39 | 8.34 | 0.56 | 60.0 | 0 | 0 | 45.46 | 0.64 | 4.19 | 0 | 15.69 | 8.43 | 34.51 | 7.74 | 7.33 | 9.57 | 0 | 0 | 1.66 | -7.78 | 0.77 | 1440.0 | 5.24 | 16.44 | 0 | 0 | 0 | 0 | 1.4 | 0 | 1.4 | 0 | -1.1 | 0 | 0.3 | 0 | 0.00 | 0 |
| 2015 (2) | 1.35 | -47.47 | 18.82 | 5.26 | 0.35 | -32.69 | 0 | 0 | 45.17 | -0.73 | -0.49 | 0 | 14.47 | 7.5 | 32.03 | 8.29 | 6.69 | -14.12 | 0 | 0 | 1.8 | -13.46 | 0.05 | -50.0 | 4.5 | 0.0 | 0 | 0 | 0 | 0 | -2.71 | 0 | -2.71 | 0 | 0.73 | -55.49 | -1.98 | 0 | -0.00 | 0 |
| 2014 (1) | 2.57 | 0 | 17.88 | 0 | 0.52 | 0 | 0 | 0 | 45.5 | 0 | -0.39 | 0 | 13.46 | 0 | 29.58 | 0 | 7.79 | 0 | 0 | 0 | 2.08 | 0 | 0.1 | 0 | 4.5 | 0 | 0 | 0 | 0 | 0 | -2.08 | 0 | -2.08 | 0 | 1.64 | 0 | -0.44 | 0 | 0.10 | 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) | 5.19 | -27.31 | -9.74 | 0 | 0 | 0 | 0.09 | -10.0 | -47.06 | 0 | 0 | 0 | 10.05 | -10.19 | -18.56 | 0.5 | -62.69 | -57.63 | 11.78 | -8.54 | -20.67 | 27.40 | -3.67 | -10.21 | 7.62 | -6.73 | -13.9 | 0 | 0 | 0 | 0.82 | -2.38 | -9.89 | 0.78 | -2.5 | -4.88 | 7.14 | 0.0 | 0.0 | 3.25 | 0.0 | 14.44 | 3.52 | 0.0 | 11.75 | 11.33 | 4.62 | 2.35 | 18.1 | 2.84 | 6.1 | -0.31 | -29.17 | 53.73 | 11.02 | 4.06 | 5.96 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.14 | -31.74 | -5.31 | 0 | 0 | -100.0 | 0.1 | -23.08 | -44.44 | 0 | 0 | 0 | 11.19 | 4.09 | -9.39 | 1.34 | 50.56 | -8.84 | 12.88 | 0.0 | -11.48 | 28.45 | 2.56 | -5.32 | 8.17 | 3.29 | 0.99 | 0 | 0 | 0 | 0.84 | -2.33 | -10.64 | 0.8 | 0.0 | 0.0 | 7.14 | 0.0 | 0.0 | 3.25 | 14.44 | 14.44 | 3.52 | 11.75 | 11.75 | 10.83 | 5.45 | 9.5 | 17.6 | 8.31 | 10.83 | -0.24 | 52.94 | 86.29 | 10.59 | 8.5 | 30.1 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.46 | 29.3 | 85.79 | 0 | 0 | -100.0 | 0.13 | -13.33 | -27.78 | 0 | 0 | 0 | 10.75 | -2.27 | -8.2 | 0.89 | -2.2 | 17.11 | 12.88 | -0.39 | -8.0 | 27.73 | 1.67 | 0.32 | 7.91 | 4.35 | -11.22 | 0 | 0 | 0 | 0.86 | -2.27 | -12.24 | 0.8 | 3.9 | 1.27 | 7.14 | 0.0 | 0.0 | 2.84 | 0.0 | 19.83 | 3.15 | 0.0 | -8.43 | 10.27 | -12.74 | 19.42 | 16.25 | -8.5 | 12.77 | -0.51 | 67.31 | 54.46 | 9.76 | -4.41 | 30.48 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.09 | 40.7 | 28.41 | 0 | 0 | -100.0 | 0.15 | -11.76 | -16.67 | 0 | 0 | 0 | 11.0 | -10.86 | -10.28 | 0.91 | -22.88 | -3.19 | 12.93 | -12.93 | -9.71 | 27.28 | -10.61 | 6.92 | 7.58 | -14.35 | -18.93 | 0 | 0 | 0 | 0.88 | -3.3 | -13.73 | 0.77 | -6.1 | -3.75 | 7.14 | 0.0 | -0.14 | 2.84 | 0.0 | 19.83 | 3.15 | 0.0 | -8.43 | 11.77 | 6.32 | 13.06 | 17.76 | 4.1 | 9.49 | -1.56 | -132.84 | -20.93 | 10.21 | -1.83 | 11.95 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.75 | -23.74 | 6.88 | 0 | -100.0 | -100.0 | 0.17 | -5.56 | -5.56 | 0 | 0 | 0 | 12.34 | -0.08 | 1.9 | 1.18 | -19.73 | 2.61 | 14.85 | 2.06 | -2.37 | 30.52 | 1.58 | 26.1 | 8.85 | 9.39 | -10.15 | 0 | 0 | 0 | 0.91 | -3.19 | -15.74 | 0.82 | 2.5 | 0.0 | 7.14 | 0.0 | -0.14 | 2.84 | 0.0 | 19.83 | 3.15 | 0.0 | -8.43 | 11.07 | 11.93 | 17.02 | 17.06 | 7.43 | 11.72 | -0.67 | 61.71 | 40.18 | 10.4 | 27.76 | 24.7 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.54 | 33.93 | 1.75 | 1.55 | -18.42 | -73.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 12.35 | 5.47 | -15.18 | 1.47 | 93.42 | 7.3 | 14.55 | 3.93 | -25.31 | 30.04 | 8.67 | 9.82 | 8.09 | -9.2 | -32.19 | 0 | 0 | 0 | 0.94 | -4.08 | -16.07 | 0.8 | 1.27 | 2.56 | 7.14 | 0.0 | -0.14 | 2.84 | 19.83 | 19.83 | 3.15 | -8.43 | -8.43 | 9.89 | 15.0 | 19.01 | 15.88 | 10.2 | 12.46 | -1.75 | -56.25 | -31.58 | 8.14 | 8.82 | 16.62 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.63 | -10.63 | -21.59 | 1.9 | -31.16 | -71.12 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 11.71 | -4.49 | -31.92 | 0.76 | -19.15 | -36.67 | 14.0 | -2.23 | -37.61 | 27.65 | 8.36 | -4.19 | 8.91 | -4.71 | -35.53 | 0 | 0 | 0 | 0.98 | -3.92 | -15.52 | 0.79 | -1.25 | 2.6 | 7.14 | -0.14 | -0.14 | 2.37 | 0.0 | 52.9 | 3.44 | 0.0 | 6.17 | 8.6 | -17.39 | 8.04 | 14.41 | -11.16 | 13.02 | -1.12 | 13.18 | -62.32 | 7.48 | -17.98 | 2.89 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.3 | 17.1 | 28.05 | 2.76 | -13.75 | -56.12 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 12.26 | 1.24 | -35.41 | 0.94 | -18.26 | -21.67 | 14.32 | -5.85 | -41.95 | 25.51 | 5.42 | -20.71 | 9.35 | -5.08 | -34.2 | 0 | 0 | 0 | 1.02 | -5.56 | -15.0 | 0.8 | -2.44 | 6.67 | 7.15 | 0.0 | 0.0 | 2.37 | 0.0 | 52.9 | 3.44 | 0.0 | 6.17 | 10.41 | 10.04 | -9.32 | 16.22 | 6.22 | -0.31 | -1.29 | -15.18 | 27.12 | 9.12 | 9.35 | -6.08 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.38 | -27.4 | 0.56 | 3.2 | -44.25 | -55.62 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 12.11 | -16.83 | -40.84 | 1.15 | -16.06 | -49.34 | 15.21 | -21.92 | -42.1 | 24.20 | -11.53 | -35.75 | 9.85 | -17.44 | -29.54 | 0 | 0 | 0 | 1.08 | -3.57 | -13.6 | 0.82 | 5.13 | 7.89 | 7.15 | 0.0 | 0.0 | 2.37 | 0.0 | 52.9 | 3.44 | 0.0 | 6.17 | 9.46 | 13.84 | -8.24 | 15.27 | 8.14 | 1.13 | -1.12 | 15.79 | 46.15 | 8.34 | 19.48 | 1.34 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.41 | 3.2 | 7.55 | 5.74 | -12.77 | -20.61 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 14.56 | -15.35 | -31.06 | 1.37 | 14.17 | -52.6 | 19.48 | -13.19 | -24.23 | 27.36 | -5.19 | -35.39 | 11.93 | -13.68 | 2.05 | 0 | 0 | 0 | 1.12 | -3.45 | -13.18 | 0.78 | 1.3 | 23.81 | 7.15 | 0.0 | 0.0 | 2.37 | 52.9 | 100.85 | 3.44 | 6.17 | -13.13 | 8.31 | 4.4 | 8.06 | 14.12 | 10.75 | 10.14 | -1.33 | -92.75 | 32.49 | 6.98 | -3.99 | 22.03 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.18 | 45.93 | 68.15 | 6.58 | 4.61 | 112.26 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 17.2 | -9.38 | 6.83 | 1.2 | 0.0 | -37.5 | 22.44 | -9.04 | 18.54 | 28.85 | -10.33 | -22.29 | 13.82 | -2.74 | 33.4 | 0 | 0 | 0 | 1.16 | -3.33 | -12.78 | 0.77 | 2.67 | 18.46 | 7.15 | 0.0 | 0.0 | 1.55 | 0.0 | 31.36 | 3.24 | 0.0 | -18.18 | 7.96 | -30.66 | 12.27 | 12.75 | -21.63 | 4.34 | -0.69 | 61.02 | 63.87 | 7.27 | -25.13 | 40.35 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.92 | -8.04 | -11.03 | 6.29 | -12.76 | 153.63 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 18.98 | -7.28 | 57.51 | 1.2 | -47.14 | 62.16 | 24.67 | -6.09 | 71.2 | 32.18 | -14.58 | 7.85 | 14.21 | 1.65 | 72.66 | 0 | 0 | 0 | 1.2 | -4.0 | -12.41 | 0.75 | -1.32 | 15.38 | 7.15 | 0.0 | 0.0 | 1.55 | 0.0 | 31.36 | 3.24 | 0.0 | -18.18 | 11.48 | 11.35 | 122.05 | 16.27 | 7.75 | 57.96 | -1.77 | 14.9 | 0.0 | 9.71 | 17.98 | 185.59 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.35 | -22.35 | -40.42 | 7.21 | -0.28 | 169.03 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 20.47 | -3.08 | 78.78 | 2.27 | -21.45 | 187.34 | 26.27 | 2.18 | 98.56 | 37.67 | -11.04 | 44.21 | 13.98 | 19.59 | 121.55 | 0 | 0 | 0 | 1.25 | -3.1 | -11.97 | 0.76 | 20.63 | 15.15 | 7.15 | 0.0 | 0.0 | 1.55 | 31.36 | 31.36 | 3.24 | -18.18 | -18.18 | 10.31 | 34.07 | 131.69 | 15.1 | 17.78 | 57.62 | -2.08 | -5.58 | 17.46 | 8.23 | 43.88 | 326.42 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.89 | 61.36 | 7.82 | 7.23 | 133.23 | 315.52 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 21.12 | 31.18 | 85.59 | 2.89 | 50.52 | 153.51 | 25.71 | 35.82 | 83.38 | 42.34 | 14.03 | 0 | 11.69 | 12.84 | 63.5 | 0 | 0 | 0 | 1.29 | -3.01 | -11.64 | 0.63 | -3.08 | -5.97 | 7.15 | 0.0 | 1.13 | 1.18 | 0.0 | 0.0 | 3.96 | 0.0 | 0.0 | 7.69 | 8.46 | 110.11 | 12.82 | 4.91 | 45.85 | -1.97 | -3.14 | 24.81 | 5.72 | 10.42 | 450.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.27 | -22.78 | -25.61 | 3.1 | 25.0 | 156.2 | 0.18 | 5.88 | 5.88 | 0 | 0 | 0 | 16.1 | 33.61 | 19.97 | 1.92 | 159.46 | 79.44 | 18.93 | 31.37 | 15.85 | 37.13 | 24.46 | 0 | 10.36 | 25.88 | 40.38 | 0 | 0 | 0 | 1.33 | -2.92 | -11.33 | 0.65 | 0.0 | -5.8 | 7.15 | 0.0 | 1.13 | 1.18 | 0.0 | 68.57 | 3.96 | 0.0 | 27.74 | 7.09 | 37.14 | -3.93 | 12.22 | 18.64 | 9.3 | -1.91 | -7.91 | 13.96 | 5.18 | 52.35 | 0.39 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.53 | -38.42 | 25.97 | 2.48 | -7.46 | 85.07 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 12.05 | 5.24 | -16.32 | 0.74 | -6.33 | -31.48 | 14.41 | 8.92 | -14.68 | 29.83 | 14.22 | 0 | 8.23 | 30.43 | 14.94 | 0 | 0 | 0 | 1.37 | -3.52 | -11.04 | 0.65 | -1.52 | -5.8 | 7.15 | 0.0 | 1.13 | 1.18 | 0.0 | 68.57 | 3.96 | 0.0 | 27.74 | 5.17 | 16.18 | -18.07 | 10.3 | 7.52 | 1.88 | -1.77 | 29.76 | 9.69 | 3.4 | 76.17 | -21.84 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.98 | 40.53 | 0.0 | 2.68 | 54.02 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 11.45 | 0.62 | 0.0 | 0.79 | -30.7 | 0.0 | 13.23 | -5.63 | 0.0 | 26.12 | 0 | 0.0 | 6.31 | -11.75 | 0.0 | 0 | 0 | 0.0 | 1.42 | -2.74 | 0.0 | 0.66 | -1.49 | 0.0 | 7.15 | 1.13 | 0.0 | 1.18 | 0.0 | 0.0 | 3.96 | 0.0 | 0.0 | 4.45 | 21.58 | 0.0 | 9.58 | 8.99 | 0.0 | -2.52 | 3.82 | 0.0 | 1.93 | 85.58 | 0.0 | 0.00 | 0 | 0.0 |
