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) | 15.97 | -42.33 | 1.04 | -0.95 | 0 | 0 | 0 | 0 | 27.48 | -21.71 | -0.36 | 0 | 9.59 | -7.16 | 34.90 | 18.58 | 6.47 | -13.39 | 0 | 0 | 4.0 | 0.0 | 0.14 | -12.5 | 14.22 | 0.0 | 5.53 | 6.55 | 3.05 | -15.98 | 11.92 | -19.78 | 20.5 | -13.47 | -3.68 | 0 | 8.24 | -30.23 | 0.12 | 4.4 |
| 2022 (9) | 27.69 | 7.41 | 1.05 | -28.57 | 0 | 0 | 0 | 0 | 35.1 | -7.0 | 3.32 | -25.73 | 10.33 | -24.87 | 29.43 | -19.22 | 7.47 | 8.58 | 0 | 0 | 4.0 | -33.33 | 0.16 | 14.29 | 14.22 | 0.0 | 5.19 | 9.26 | 3.63 | 5.22 | 14.86 | -3.57 | 23.69 | 0.34 | -3.05 | 0 | 11.81 | 0.25 | 0.11 | 0.42 |
| 2021 (8) | 25.78 | 24.18 | 1.47 | 42.72 | 0 | 0 | 0 | 0 | 37.74 | 26.94 | 4.47 | 58.51 | 13.75 | 25.69 | 36.43 | -0.99 | 6.88 | 42.74 | 0 | 0 | 6.0 | 85.19 | 0.14 | 55.56 | 14.22 | 0.0 | 4.75 | 6.26 | 3.45 | -14.6 | 15.41 | 19.74 | 23.61 | 10.43 | -3.63 | 0 | 11.78 | 25.05 | 0.11 | 56.02 |
| 2020 (7) | 20.76 | 17.75 | 1.03 | 51.47 | 0.16 | 14.29 | 0 | 0 | 29.73 | -1.1 | 2.82 | 48.42 | 10.94 | -4.54 | 36.80 | -3.48 | 4.82 | 11.06 | 0 | 0 | 3.24 | -18.8 | 0.09 | -30.77 | 14.22 | 0.0 | 4.47 | 4.44 | 4.04 | 44.8 | 12.87 | -2.65 | 21.38 | 5.37 | -3.45 | 0 | 9.42 | 2.61 | 0.07 | 30.24 |
| 2019 (6) | 17.63 | 0.28 | 0.68 | -15.0 | 0.14 | -64.1 | 0 | 0 | 30.06 | -8.41 | 1.9 | -25.2 | 11.46 | -17.44 | 38.12 | -9.85 | 4.34 | -16.86 | 0 | 0 | 3.99 | -12.31 | 0.13 | -38.1 | 14.22 | -0.91 | 4.28 | 6.2 | 2.79 | 32.23 | 13.22 | -5.64 | 20.29 | 0.69 | -4.04 | 0 | 9.18 | -18.18 | 0.06 | 0.15 |
| 2018 (5) | 17.58 | 1.27 | 0.8 | 19.4 | 0.39 | -38.1 | 0.07 | 0 | 32.82 | -0.03 | 2.54 | 7.63 | 13.88 | 4.05 | 42.29 | 4.08 | 5.22 | 9.66 | 0.11 | 0 | 4.55 | -1.73 | 0.21 | -25.0 | 14.35 | -10.03 | 4.03 | 6.33 | 2.11 | 6.03 | 14.01 | 12.44 | 20.15 | 10.47 | -2.79 | 0 | 11.22 | 8.41 | 0.05 | 2.35 |
| 2017 (4) | 17.36 | 20.47 | 0.67 | -18.29 | 0.63 | -60.62 | 0 | 0 | 32.83 | 0.0 | 2.36 | -4.07 | 13.34 | 1.99 | 40.63 | 1.99 | 4.76 | -2.06 | 0 | 0 | 4.63 | 7.18 | 0.28 | -22.22 | 15.95 | 0.0 | 3.79 | 6.76 | 1.99 | 0.0 | 12.46 | 5.59 | 18.24 | 5.25 | -2.11 | 0 | 10.35 | 0.19 | 0.05 | -0.87 |
| 2016 (3) | 14.41 | 8.43 | 0.82 | 925.0 | 1.6 | -26.27 | 0 | 0 | 32.83 | -6.36 | 2.46 | -33.87 | 13.08 | -10.1 | 39.84 | -4.0 | 4.86 | -9.16 | 0 | 0 | 4.32 | -39.75 | 0.36 | 300.0 | 15.95 | 0.0 | 3.55 | 11.99 | 1.99 | 0.0 | 11.8 | -0.67 | 17.33 | 1.7 | -1.47 | 0 | 10.33 | -23.88 | 0.05 | 21.31 |
| 2015 (2) | 13.29 | -7.06 | 0.08 | -95.29 | 2.17 | 18.58 | 0 | 0 | 35.06 | 8.28 | 3.72 | 3.33 | 14.55 | 21.86 | 41.50 | 12.54 | 5.35 | 12.16 | 0 | 0 | 7.17 | -11.04 | 0.09 | 50.0 | 15.95 | 0.31 | 3.17 | 12.81 | 1.99 | 0.0 | 11.88 | 13.25 | 17.04 | 11.45 | 1.69 | -34.75 | 13.57 | 3.75 | 0.04 | 11.76 |
| 2014 (1) | 14.3 | 18.18 | 1.7 | 63.46 | 1.83 | 15.09 | 0 | 0 | 32.38 | 27.73 | 3.6 | 28.57 | 11.94 | 39.81 | 36.87 | 9.46 | 4.77 | 14.11 | 0 | 0 | 8.06 | -12.68 | 0.06 | -14.29 | 15.9 | 0.7 | 2.81 | 11.07 | 1.99 | 0.0 | 10.49 | 24.58 | 15.29 | 18.16 | 2.59 | 311.11 | 13.08 | 44.53 | 0.04 | -4.76 |
| 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) | 17.96 | 1.64 | -23.83 | 4.86 | 24.3 | 337.84 | 0 | 0 | 0 | 0 | 0 | 0 | 9.62 | 8.09 | 30.53 | 0.68 | 0.0 | 94.29 | 12.57 | 7.8 | 31.35 | 37.30 | 0.61 | 8.9 | 7.24 | 6.16 | 3.28 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.13 | 0.0 | -7.14 | 14.22 | 0.0 | 0.0 | 5.53 | 0.0 | 0.0 | 3.68 | 0.0 | 20.66 | 11.75 | 6.14 | 1.91 | 20.96 | 3.35 | 4.17 | -1.95 | 11.36 | 22.0 | 9.8 | 10.48 | 8.53 | 0.11 | -1.68 | -2.28 |
| 24Q2 (19) | 17.67 | -18.16 | -33.4 | 3.91 | -21.49 | 262.04 | 0 | 0 | 0 | 0 | 0 | 0 | 8.9 | 20.92 | 45.19 | 0.68 | 223.81 | 155.28 | 11.66 | 16.83 | 46.48 | 37.07 | 6.54 | 36.47 | 6.82 | 4.44 | 3.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.13 | 0.0 | -7.14 | 14.22 | 0.0 | 0.0 | 5.53 | 0.0 | 0.0 | 3.68 | 20.66 | 20.66 | 11.07 | 0.45 | -1.07 | 20.28 | 3.47 | 2.58 | -2.2 | 5.98 | 44.86 | 8.87 | 2.19 | 23.19 | 0.11 | -0.85 | -3.82 |
| 24Q1 (18) | 21.59 | 35.19 | -20.51 | 4.98 | 378.85 | 822.22 | 0 | 0 | 0 | 0 | 0 | 0 | 7.36 | -5.88 | 19.29 | 0.21 | -43.24 | 31.25 | 9.98 | 4.07 | 21.26 | 34.80 | -0.25 | 35.68 | 6.53 | 0.93 | -10.55 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.13 | -7.14 | -13.33 | 14.22 | 0.0 | 0.0 | 5.53 | 0.0 | 6.55 | 3.05 | 0.0 | -15.98 | 11.02 | -7.55 | -9.52 | 19.6 | -4.39 | -6.71 | -2.34 | 36.41 | 17.02 | 8.68 | 5.34 | -7.26 | 0.12 | -1.21 | -1.75 |
| 23Q4 (17) | 15.97 | -32.27 | -42.33 | 1.04 | -6.31 | -0.95 | 0 | 0 | 0 | 0 | 0 | 0 | 7.82 | 6.11 | -5.44 | 0.37 | 5.71 | -41.27 | 9.59 | 0.21 | -7.16 | 34.89 | 1.85 | 18.54 | 6.47 | -7.7 | -13.39 | 0 | 0 | 0 | 4.0 | 33.33 | 0.0 | 0.14 | 0.0 | -12.5 | 14.22 | 0.0 | 0.0 | 5.53 | 0.0 | 6.55 | 3.05 | 0.0 | -15.98 | 11.92 | 3.38 | -19.78 | 20.5 | 1.89 | -13.47 | -3.68 | -47.2 | -20.66 | 8.24 | -8.75 | -30.23 | 0.12 | 1.47 | 4.4 |
| 23Q3 (16) | 23.58 | -11.12 | -12.37 | 1.11 | 2.78 | -15.91 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 20.23 | -15.58 | 0.35 | 128.46 | -18.6 | 9.57 | 20.23 | -15.61 | 34.25 | 26.08 | 11.49 | 7.01 | 6.21 | -17.53 | 0 | 0 | 0 | 3.0 | -14.29 | -25.0 | 0.14 | 0.0 | 0.0 | 14.22 | 0.0 | 0.0 | 5.53 | 0.0 | 6.55 | 3.05 | 0.0 | -15.98 | 11.53 | 3.04 | -18.8 | 20.12 | 1.77 | -12.6 | -2.5 | 37.34 | 2.34 | 9.03 | 25.42 | -22.42 | 0.12 | -3.23 | 2.71 |
| 23Q2 (15) | 26.53 | -2.32 | -11.6 | 1.08 | 100.0 | -8.47 | 0 | 0 | 0 | 0 | 0 | 0 | 6.13 | -0.65 | -31.28 | -1.23 | -868.75 | -199.19 | 7.96 | -3.28 | -31.67 | 27.17 | 5.93 | -9.75 | 6.6 | -9.59 | -20.77 | 0 | 0 | 0 | 3.5 | -12.5 | -41.67 | 0.14 | -6.67 | 7.69 | 14.22 | 0.0 | 0.0 | 5.53 | 6.55 | 6.55 | 3.05 | -15.98 | -15.98 | 11.19 | -8.13 | -18.68 | 19.77 | -5.9 | -12.48 | -3.99 | -41.49 | -37.11 | 7.2 | -23.08 | -33.64 | 0.12 | 1.28 | 6.96 |
| 23Q1 (14) | 27.16 | -1.91 | 2.65 | 0.54 | -48.57 | -57.14 | 0 | 0 | 0 | 0 | 0 | 0 | 6.17 | -25.39 | -32.79 | 0.16 | -74.6 | -84.31 | 8.23 | -20.33 | -37.46 | 25.65 | -12.86 | -23.76 | 7.3 | -2.28 | -4.95 | 0 | 0 | 0 | 4.0 | 0.0 | -33.33 | 0.15 | -6.25 | 15.38 | 14.22 | 0.0 | 0.0 | 5.19 | 0.0 | 9.26 | 3.63 | 0.0 | 5.22 | 12.18 | -18.03 | -25.96 | 21.01 | -11.31 | -14.77 | -2.82 | 7.54 | -40.3 | 9.36 | -20.75 | -35.18 | 0.12 | 4.97 | 7.5 |
| 22Q4 (13) | 27.69 | 2.9 | 7.41 | 1.05 | -20.45 | -28.57 | 0 | 0 | 0 | 0 | 0 | 0 | 8.27 | -5.27 | -17.96 | 0.63 | 46.51 | -40.0 | 10.33 | -8.91 | -24.87 | 29.43 | -4.21 | -19.22 | 7.47 | -12.12 | 8.58 | 0 | 0 | 0 | 4.0 | 0.0 | -33.33 | 0.16 | 14.29 | 14.29 | 14.22 | 0.0 | 0.0 | 5.19 | 0.0 | 9.26 | 3.63 | 0.0 | 5.22 | 14.86 | 4.65 | -3.57 | 23.69 | 2.91 | 0.34 | -3.05 | -19.14 | 15.98 | 11.81 | 1.46 | 0.25 | 0.11 | -0.17 | 0.42 |
| 22Q3 (12) | 26.91 | -10.33 | 5.7 | 1.32 | 11.86 | -37.14 | 0 | 0 | 0 | 0 | 0 | 0 | 8.73 | -2.13 | -17.02 | 0.43 | -65.32 | -67.42 | 11.34 | -2.66 | -18.88 | 30.72 | 2.06 | -20.73 | 8.5 | 2.04 | 31.17 | 0 | 0 | 0 | 4.0 | -33.33 | -27.27 | 0.14 | 7.69 | 0.0 | 14.22 | 0.0 | 0.0 | 5.19 | 0.0 | 9.26 | 3.63 | 0.0 | 5.22 | 14.2 | 3.2 | -1.05 | 23.02 | 1.9 | 2.08 | -2.56 | 12.03 | 37.56 | 11.64 | 7.28 | 13.56 | 0.11 | 0.78 | 0.06 |
| 22Q2 (11) | 30.01 | 13.42 | 15.47 | 1.18 | -6.35 | -23.38 | 0 | 0 | 0 | 0 | 0 | 0 | 8.92 | -2.83 | -4.5 | 1.24 | 21.57 | 4.2 | 11.65 | -11.47 | -6.95 | 30.10 | -10.51 | -19.33 | 8.33 | 8.46 | 32.01 | 0 | 0 | 0 | 6.0 | 0.0 | 9.09 | 0.13 | 0.0 | -7.14 | 14.22 | 0.0 | 0.0 | 5.19 | 9.26 | 16.11 | 3.63 | 5.22 | -10.15 | 13.76 | -16.35 | -8.14 | 22.59 | -8.36 | -3.83 | -2.91 | -44.78 | 25.77 | 10.85 | -24.86 | -1.9 | 0.11 | 1.79 | 5.83 |
| 22Q1 (10) | 26.46 | 2.64 | 10.25 | 1.26 | -14.29 | -15.44 | 0 | 0 | 0 | 0 | 0 | 0 | 9.18 | -8.93 | 17.69 | 1.02 | -2.86 | 10.87 | 13.16 | -4.29 | 3.3 | 33.64 | -7.67 | -16.67 | 7.68 | 11.63 | 23.27 | 0 | 0 | 0 | 6.0 | 0.0 | 7.14 | 0.13 | -7.14 | -7.14 | 14.22 | 0.0 | 0.0 | 4.75 | 0.0 | 6.26 | 3.45 | 0.0 | -14.6 | 16.45 | 6.75 | 19.29 | 24.65 | 4.4 | 10.49 | -2.01 | 44.63 | 44.63 | 14.44 | 22.58 | 42.13 | 0.11 | -1.94 | -0.56 |
| 21Q4 (9) | 25.78 | 1.26 | 24.18 | 1.47 | -30.0 | 42.72 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.08 | -4.18 | 19.86 | 1.05 | -20.45 | 0.96 | 13.75 | -1.65 | 25.69 | 36.43 | -6.0 | -0.96 | 6.88 | 6.17 | 42.74 | 0 | 0 | 0 | 6.0 | 9.09 | 85.19 | 0.14 | 0.0 | 55.56 | 14.22 | 0.0 | 0.0 | 4.75 | 0.0 | 6.26 | 3.45 | 0.0 | -14.6 | 15.41 | 7.39 | 19.74 | 23.61 | 4.7 | 10.43 | -3.63 | 11.46 | -5.22 | 11.78 | 14.93 | 25.05 | 0.11 | -0.53 | 56.02 |
| 21Q3 (8) | 25.46 | -2.04 | 62.27 | 2.1 | 36.36 | 56.72 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.52 | 12.63 | 31.5 | 1.32 | 10.92 | 40.43 | 13.98 | 11.66 | 29.32 | 38.76 | 3.86 | 5.34 | 6.48 | 2.69 | 44.0 | 0 | 0 | 0 | 5.5 | 0.0 | 61.29 | 0.14 | 0.0 | 250.0 | 14.22 | 0.0 | 0.0 | 4.75 | 6.26 | 6.26 | 3.45 | -14.6 | -14.6 | 14.35 | -4.21 | 20.99 | 22.55 | -4.0 | 10.7 | -4.1 | -4.59 | 3.98 | 10.25 | -7.32 | 35.05 | 0.11 | 6.59 | 95.46 |
| 21Q2 (7) | 25.99 | 8.29 | 53.88 | 1.54 | 3.36 | 156.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.34 | 19.74 | 27.07 | 1.19 | 29.35 | 91.94 | 12.52 | -1.73 | 20.62 | 37.32 | -7.56 | 0 | 6.31 | 1.28 | 49.53 | 0 | 0 | 0 | 5.5 | -1.79 | 59.42 | 0.14 | 0.0 | 250.0 | 14.22 | 0.0 | 0.0 | 4.47 | 0.0 | 0.0 | 4.04 | 0.0 | 0.0 | 14.98 | 8.63 | 37.18 | 23.49 | 5.29 | 20.9 | -3.92 | -7.99 | 22.22 | 11.06 | 8.86 | 88.1 | 0.11 | -4.35 | 81.75 |
| 21Q1 (6) | 24.0 | 15.61 | 48.06 | 1.49 | 44.66 | 175.93 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.8 | -7.25 | 30.43 | 0.92 | -11.54 | 338.1 | 12.74 | 16.45 | 35.39 | 40.37 | 9.74 | 0 | 6.23 | 29.25 | 41.91 | 0 | 0 | 0 | 5.6 | 72.84 | 57.75 | 0.14 | 55.56 | 16.67 | 14.22 | 0.0 | 0.0 | 4.47 | 0.0 | 4.44 | 4.04 | 0.0 | 44.8 | 13.79 | 7.15 | 2.6 | 22.31 | 4.35 | 8.78 | -3.63 | -5.22 | 19.51 | 10.16 | 7.86 | 13.77 | 0.11 | 53.85 | 98.56 |
| 20Q4 (5) | 20.76 | 32.31 | 17.75 | 1.03 | -23.13 | 51.47 | 0.16 | 45.45 | 14.29 | 0 | 0 | 0 | 8.41 | 5.12 | 4.47 | 1.04 | 10.64 | 215.15 | 10.94 | 1.2 | -4.54 | 36.79 | -0.02 | 0 | 4.82 | 7.11 | 11.06 | 0 | 0 | 0 | 3.24 | -4.99 | -18.8 | 0.09 | 125.0 | -30.77 | 14.22 | 0.0 | 0.0 | 4.47 | 0.0 | 4.44 | 4.04 | 0.0 | 44.8 | 12.87 | 8.52 | -2.65 | 21.38 | 4.96 | 5.37 | -3.45 | 19.2 | 14.6 | 9.42 | 24.11 | 2.61 | 0.07 | 24.62 | 30.24 |
| 20Q3 (4) | 15.69 | -7.1 | 0.0 | 1.34 | 123.33 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 8.0 | 8.84 | 0.0 | 0.94 | 51.61 | 0.0 | 10.81 | 4.14 | 0.0 | 36.79 | 0 | 0.0 | 4.5 | 6.64 | 0.0 | 0 | 0 | 0.0 | 3.41 | -1.16 | 0.0 | 0.04 | 0.0 | 0.0 | 14.22 | 0.0 | 0.0 | 4.47 | 0.0 | 0.0 | 4.04 | 0.0 | 0.0 | 11.86 | 8.61 | 0.0 | 20.37 | 4.84 | 0.0 | -4.27 | 15.28 | 0.0 | 7.59 | 29.08 | 0.0 | 0.06 | -0.89 | 0.0 |
