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) | 8.46 | -20.56 | 0.97 | 1840.0 | 0.17 | 0.0 | 0 | 0 | 15.49 | -51.94 | 0.31 | -92.07 | 4.41 | -43.1 | 28.47 | 18.4 | 10.39 | -13.34 | 0 | 0 | 10.19 | -0.2 | 0.17 | 41.67 | 9.86 | -2.47 | 0.77 | 102.63 | 0.36 | 227.27 | 1.66 | -63.91 | 2.8 | -44.99 | -0.31 | 0 | 1.35 | -68.16 | 0.02 | -28.44 |
| 2022 (9) | 10.65 | 60.15 | 0.05 | -72.22 | 0.17 | -43.33 | 0 | 0 | 32.23 | 26.64 | 3.91 | 60.25 | 7.75 | 3.2 | 24.05 | -18.51 | 11.99 | 3.01 | 0 | 0 | 10.21 | 1723.21 | 0.12 | -36.84 | 10.11 | 1.0 | 0.38 | 137.5 | 0.11 | 0.0 | 4.6 | 85.48 | 5.09 | 84.42 | -0.36 | 0 | 4.24 | 78.9 | 0.03 | 5.79 |
| 2021 (8) | 6.65 | 288.89 | 0.18 | 20.0 | 0.3 | -89.36 | 0 | 0 | 25.45 | 24.69 | 2.44 | 51.55 | 7.51 | 32.22 | 29.51 | 6.03 | 11.64 | 69.68 | 0 | 0 | 0.56 | 27.27 | 0.19 | -13.64 | 10.01 | 17.21 | 0.16 | 0 | 0.11 | 0 | 2.48 | 54.04 | 2.76 | 71.43 | -0.11 | 0 | 2.37 | 58.0 | 0.02 | -30.53 |
| 2020 (7) | 1.71 | -42.62 | 0.15 | 7.14 | 2.82 | 403.57 | 0 | 0 | 20.41 | 38.94 | 1.61 | 0 | 5.68 | 31.48 | 27.83 | -5.37 | 6.86 | 16.67 | 0 | 0 | 0.44 | -90.22 | 0.22 | 57.14 | 8.54 | 4.79 | 0 | 0 | 0 | 0 | 1.61 | 0 | 1.61 | 0 | -0.11 | 0 | 1.5 | 0 | 0.04 | -25.34 |
| 2019 (6) | 2.98 | 37.96 | 0.14 | -60.0 | 0.56 | 5.66 | 0 | 0 | 14.69 | -28.38 | -0.81 | 0 | 4.32 | -43.6 | 29.41 | -21.26 | 5.88 | -10.5 | 0 | 0 | 4.5 | -1.75 | 0.14 | 100.0 | 8.15 | 1.12 | 0.1 | 0 | 0.07 | 0 | -0.51 | 0 | -0.35 | 0 | -0.12 | 0 | -0.63 | 0 | 0.05 | -2.64 |
| 2018 (5) | 2.16 | -4.0 | 0.35 | -65.0 | 0.53 | -19.7 | 0 | 0 | 20.51 | 43.83 | 1.0 | 0 | 7.66 | 35.1 | 37.35 | -6.07 | 6.57 | 18.38 | 0 | 0 | 4.58 | 1105.26 | 0.07 | -22.22 | 8.06 | 3.07 | 0 | 0 | 0 | 0 | 0.99 | 0 | 0.99 | 0 | -0.07 | 0 | 0.92 | 0 | 0.05 | -18.41 |
| 2017 (4) | 2.25 | 118.45 | 1.0 | -41.18 | 0.66 | -80.53 | 0 | 0 | 14.26 | 2.44 | -0.87 | 0 | 5.67 | 7.79 | 39.76 | 5.22 | 5.55 | 22.25 | 0 | 0 | 0.38 | 8.57 | 0.09 | 12.5 | 7.82 | 44.28 | 0 | 0 | 0 | 0 | -0.87 | 0 | -0.87 | 0 | -0.04 | 0 | -0.91 | 0 | 0.06 | -44.95 |
| 2016 (3) | 1.03 | -43.09 | 1.7 | 33.86 | 3.39 | 747.5 | 0 | 0 | 13.92 | -9.73 | -1.28 | 0 | 5.26 | 1.15 | 37.79 | 12.05 | 4.54 | -4.42 | 0 | 0 | 0.35 | -89.33 | 0.08 | -11.11 | 5.42 | -2.17 | 0.13 | 0.0 | 0 | 0 | -1.17 | 0 | -1.05 | 0 | 0 | 0 | -1.17 | 0 | 0.11 | 10.68 |
| 2015 (2) | 1.81 | -27.02 | 1.27 | -30.6 | 0.4 | -39.39 | 0 | 0 | 15.42 | -22.67 | 0 | 0 | 5.2 | -4.94 | 33.72 | 22.93 | 4.75 | 25.99 | 0 | 0 | 3.28 | 1071.43 | 0.09 | -25.0 | 5.54 | 9.06 | 0.13 | 1200.0 | 0 | 0 | 0.35 | -69.3 | 0.48 | -58.26 | 0.14 | 40.0 | 0.49 | -60.48 | 0.10 | -9.75 |
| 2014 (1) | 2.48 | 158.33 | 1.83 | -12.02 | 0.66 | 106.25 | 0 | 0 | 19.94 | 51.63 | 1.17 | 368.0 | 5.47 | 26.04 | 27.43 | -16.88 | 3.77 | 21.22 | 0 | 0 | 0.28 | -3.45 | 0.12 | 9.09 | 5.08 | 13.65 | 0.01 | 0 | 0 | 0 | 1.14 | 936.36 | 1.15 | 945.45 | 0.1 | -16.67 | 1.24 | 439.13 | 0.11 | -26.7 |
| 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) | 7.94 | 11.83 | -8.94 | 0.33 | 725.0 | 0 | 0.26 | 52.94 | 52.94 | 0 | 0 | 0 | 4.22 | -16.27 | -0.24 | -0.39 | -225.81 | -214.71 | 4.69 | -13.31 | -13.15 | 28.46 | -13.26 | -11.51 | 9.41 | -1.16 | -12.3 | 0 | 0 | 0 | 7.68 | -10.7 | -24.71 | 0.15 | 0.0 | -11.76 | 10.64 | 2.21 | 7.91 | 0.77 | 0.0 | 0.0 | 0.31 | 0.0 | -13.89 | 0.7 | -37.5 | -57.32 | 1.79 | -18.64 | -35.38 | -0.03 | 25.0 | 88.0 | 0.67 | -37.96 | -51.8 | 0.01 | -8.63 | -71.13 |
| 24Q2 (19) | 7.1 | 1.28 | -17.54 | 0.04 | 33.33 | 0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 5.04 | 75.0 | 78.72 | 0.31 | 214.81 | 234.78 | 5.41 | 25.81 | 15.35 | 32.81 | 8.88 | 36.9 | 9.52 | -5.56 | -12.42 | 0 | 0 | 0 | 8.6 | -6.93 | -15.69 | 0.15 | -6.25 | -16.67 | 10.41 | 1.76 | 4.52 | 0.77 | 0.0 | 0.0 | 0.31 | -13.89 | -13.89 | 1.12 | 47.37 | -29.11 | 2.2 | 15.79 | -19.12 | -0.04 | 66.67 | 90.24 | 1.08 | 68.75 | -7.69 | 0.01 | -10.27 | -74.26 |
| 24Q1 (18) | 7.01 | -17.14 | -39.25 | 0.03 | -96.91 | 50.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 2.88 | -33.64 | -29.93 | -0.27 | -775.0 | -268.75 | 4.3 | -2.49 | -27.73 | 30.13 | 5.91 | 39.93 | 10.08 | -2.98 | -14.72 | 0 | 0 | 0 | 9.24 | -9.32 | -9.5 | 0.16 | -5.88 | -20.0 | 10.23 | 3.75 | 2.71 | 0.77 | 0.0 | 102.63 | 0.36 | 0.0 | 227.27 | 0.76 | -54.22 | -69.11 | 1.9 | -32.14 | -35.59 | -0.12 | 61.29 | 66.67 | 0.64 | -52.59 | -69.52 | 0.01 | -57.03 | -71.0 |
| 23Q4 (17) | 8.46 | -2.98 | -20.56 | 0.97 | 0 | 1840.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 4.34 | 2.6 | -22.91 | 0.04 | -88.24 | -69.23 | 4.41 | -18.33 | -43.1 | 28.45 | -11.54 | 18.32 | 10.39 | -3.17 | -13.34 | 0 | 0 | 0 | 10.19 | -0.1 | -0.2 | 0.17 | 0.0 | 41.67 | 9.86 | 0.0 | -2.47 | 0.77 | 0.0 | 102.63 | 0.36 | 0.0 | 227.27 | 1.66 | 1.22 | -63.91 | 2.8 | 1.08 | -44.99 | -0.31 | -24.0 | 13.89 | 1.35 | -2.88 | -68.16 | 0.02 | -18.03 | -28.44 |
| 23Q3 (16) | 8.72 | 1.28 | -11.56 | 0 | 0 | -100.0 | 0.17 | 0.0 | -41.38 | 0 | 0 | 0 | 4.23 | 50.0 | -39.66 | 0.34 | 247.83 | -63.83 | 5.4 | 15.14 | -47.16 | 32.16 | 34.2 | 3.79 | 10.73 | -1.29 | -12.19 | 0 | 0 | 0 | 10.2 | 0.0 | -0.2 | 0.17 | -5.56 | 30.77 | 9.86 | -1.0 | -2.18 | 0.77 | 0.0 | 102.63 | 0.36 | 0.0 | 227.27 | 1.64 | 3.8 | -63.23 | 2.77 | 1.84 | -44.04 | -0.25 | 39.02 | 0.0 | 1.39 | 18.8 | -66.98 | 0.02 | -18.54 | -10.06 |
| 23Q2 (15) | 8.61 | -25.39 | 11.24 | 0 | -100.0 | -100.0 | 0.17 | 0.0 | -61.36 | 0 | 0 | 0 | 2.82 | -31.39 | -74.08 | -0.23 | -243.75 | -113.77 | 4.69 | -21.18 | -57.01 | 23.97 | 11.29 | -29.25 | 10.87 | -8.04 | -11.77 | 0 | 0 | 0 | 10.2 | -0.1 | 802.65 | 0.18 | -10.0 | 20.0 | 9.96 | 0.0 | -0.5 | 0.77 | 102.63 | 102.63 | 0.36 | 227.27 | 227.27 | 1.58 | -35.77 | -55.11 | 2.72 | -7.8 | -32.17 | -0.41 | -13.89 | -241.67 | 1.17 | -44.29 | -65.59 | 0.03 | 1.08 | 33.88 |
| 23Q1 (14) | 11.54 | 8.36 | 24.76 | 0.02 | -60.0 | -83.33 | 0.17 | 0.0 | -61.36 | 0 | 0 | 0 | 4.11 | -27.0 | -52.81 | 0.16 | 23.08 | -86.32 | 5.95 | -23.23 | -35.68 | 21.53 | -10.44 | -35.68 | 11.82 | -1.42 | -12.18 | 0 | 0 | 0 | 10.21 | 0.0 | 750.83 | 0.2 | 66.67 | 17.65 | 9.96 | -1.48 | -0.5 | 0.38 | 0.0 | 137.5 | 0.11 | 0.0 | 0.0 | 2.46 | -46.52 | 18.84 | 2.95 | -42.04 | 26.07 | -0.36 | 0.0 | -1700.0 | 2.1 | -50.47 | 2.44 | 0.03 | 6.03 | 2.48 |
| 22Q4 (13) | 10.65 | 8.01 | 60.15 | 0.05 | -28.57 | -72.22 | 0.17 | -41.38 | -43.33 | 0 | 0 | 0 | 5.63 | -19.69 | -11.76 | 0.13 | -86.17 | -69.77 | 7.75 | -24.17 | 3.2 | 24.05 | -22.4 | -18.51 | 11.99 | -1.88 | 3.01 | 0 | 0 | 0 | 10.21 | -0.1 | 1723.21 | 0.12 | -7.69 | -36.84 | 10.11 | 0.3 | 1.0 | 0.38 | 0.0 | 137.5 | 0.11 | 0.0 | 0.0 | 4.6 | 3.14 | 85.48 | 5.09 | 2.83 | 84.42 | -0.36 | -44.0 | -227.27 | 4.24 | 0.71 | 78.9 | 0.03 | 3.02 | 5.79 |
| 22Q3 (12) | 9.86 | 27.39 | 30.42 | 0.07 | 133.33 | -89.23 | 0.29 | -34.09 | -29.27 | 0 | 0 | 0 | 7.01 | -35.57 | 12.34 | 0.94 | -43.71 | 67.86 | 10.22 | -6.32 | 29.2 | 30.99 | -8.51 | -1.35 | 12.22 | -0.81 | 14.74 | 0 | 0 | 0 | 10.22 | 804.42 | 3988.0 | 0.13 | -13.33 | -13.33 | 10.08 | 0.7 | -0.1 | 0.38 | 0.0 | 137.5 | 0.11 | 0.0 | 0.0 | 4.46 | 26.7 | 94.76 | 4.95 | 23.44 | 93.36 | -0.25 | -108.33 | -78.57 | 4.21 | 23.82 | 95.81 | 0.03 | 21.25 | -0.49 |
| 22Q2 (11) | 7.74 | -16.32 | 128.99 | 0.03 | -75.0 | -94.12 | 0.44 | 0.0 | -30.16 | 0 | 0 | 0 | 10.88 | 24.91 | 72.7 | 1.67 | 42.74 | 183.05 | 10.91 | 17.95 | 55.86 | 33.87 | 1.17 | 18.21 | 12.32 | -8.47 | 30.92 | 0 | 0 | 0 | 1.13 | -5.83 | 264.52 | 0.15 | -11.76 | -16.67 | 10.01 | 0.0 | 10.85 | 0.38 | 137.5 | 137.5 | 0.11 | 0.0 | 0.0 | 3.52 | 70.05 | 104.65 | 4.01 | 71.37 | 100.5 | -0.12 | -500.0 | 7.69 | 3.4 | 65.85 | 113.84 | 0.02 | -22.63 | -39.83 |
| 22Q1 (10) | 9.25 | 39.1 | 240.07 | 0.12 | -33.33 | -85.54 | 0.44 | 46.67 | -61.4 | 0 | 0 | 0 | 8.71 | 36.52 | 33.38 | 1.17 | 172.09 | 36.05 | 9.25 | 23.17 | 17.98 | 33.48 | 13.45 | 1.2 | 13.46 | 15.64 | 69.95 | 0 | 0 | 0 | 1.2 | 114.29 | 233.33 | 0.17 | -10.53 | -15.0 | 10.01 | 0.0 | 12.09 | 0.16 | 0.0 | 0 | 0.11 | 0.0 | 0 | 2.07 | -16.53 | 45.77 | 2.34 | -15.22 | 64.79 | -0.02 | 81.82 | 83.33 | 2.05 | -13.5 | 57.69 | 0.03 | 9.46 | -22.38 |
| 21Q4 (9) | 6.65 | -12.04 | 288.89 | 0.18 | -72.31 | 20.0 | 0.3 | -26.83 | -89.36 | 0 | 0 | 0 | 6.38 | 2.24 | 4.42 | 0.43 | -23.21 | -35.82 | 7.51 | -5.06 | 32.22 | 29.51 | -6.06 | 6.03 | 11.64 | 9.3 | 69.68 | 0 | 0 | 0 | 0.56 | 124.0 | 27.27 | 0.19 | 26.67 | -13.64 | 10.01 | -0.79 | 17.21 | 0.16 | 0.0 | 0 | 0.11 | 0.0 | 0 | 2.48 | 8.3 | 54.04 | 2.76 | 7.81 | 71.43 | -0.11 | 21.43 | 0.0 | 2.37 | 10.23 | 58.0 | 0.02 | -3.1 | -30.53 |
| 21Q3 (8) | 7.56 | 123.67 | 233.04 | 0.65 | 27.45 | -41.96 | 0.41 | -34.92 | -88.01 | 0 | 0 | 0 | 6.24 | -0.95 | 13.66 | 0.56 | -5.08 | 5.66 | 7.91 | 13.0 | 42.01 | 31.41 | 9.63 | -0.34 | 10.65 | 13.18 | 54.35 | 0 | 0 | 0 | 0.25 | -19.35 | -52.83 | 0.15 | -16.67 | 15.38 | 10.09 | 11.74 | 19.83 | 0.16 | 0.0 | 0 | 0.11 | 0.0 | 0 | 2.29 | 33.14 | 143.62 | 2.56 | 28.0 | 172.34 | -0.14 | -7.69 | 0.0 | 2.15 | 35.22 | 168.75 | 0.03 | -26.68 | -37.16 |
| 21Q2 (7) | 3.38 | 24.26 | 54.34 | 0.51 | -38.55 | 218.75 | 0.63 | -44.74 | -86.24 | 0 | 0 | 0 | 6.3 | -3.52 | 13.11 | 0.59 | -31.4 | 1.72 | 7.0 | -10.71 | 25.45 | 28.65 | -13.38 | 0 | 9.41 | 18.81 | 31.42 | 0 | 0 | 0 | 0.31 | -13.89 | -53.03 | 0.18 | -10.0 | 63.64 | 9.03 | 1.12 | 10.8 | 0.16 | 0 | 0 | 0.11 | 0 | 0 | 1.72 | 21.13 | 319.51 | 2.0 | 40.85 | 387.8 | -0.13 | -8.33 | 27.78 | 1.59 | 22.31 | 591.3 | 0.03 | -0.19 | -26.49 |
| 21Q1 (6) | 2.72 | 59.06 | 12.4 | 0.83 | 453.33 | 336.84 | 1.14 | -59.57 | 72.73 | 0 | 0 | 0 | 6.53 | 6.87 | 101.54 | 0.86 | 28.36 | 605.88 | 7.84 | 38.03 | 89.83 | 33.08 | 18.87 | 0 | 7.92 | 15.45 | 17.51 | 0 | 0 | 0 | 0.36 | -18.18 | -92.37 | 0.2 | -9.09 | 66.67 | 8.93 | 4.57 | 9.57 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 1.42 | -11.8 | 308.82 | 1.42 | -11.8 | 373.08 | -0.12 | -9.09 | 14.29 | 1.3 | -13.33 | 258.54 | 0.03 | -2.04 | -31.71 |
| 20Q4 (5) | 1.71 | -24.67 | -42.62 | 0.15 | -86.61 | 7.14 | 2.82 | -17.54 | 403.57 | 0 | 0 | 0 | 6.11 | 11.29 | 81.31 | 0.67 | 26.42 | 204.69 | 5.68 | 1.97 | 31.48 | 27.83 | -11.72 | 0 | 6.86 | -0.58 | 16.67 | 0 | 0 | 0 | 0.44 | -16.98 | -90.22 | 0.22 | 69.23 | 57.14 | 8.54 | 1.43 | 4.79 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 1.61 | 71.28 | 415.69 | 1.61 | 71.28 | 560.0 | -0.11 | 21.43 | 8.33 | 1.5 | 87.5 | 338.1 | 0.04 | -12.34 | -25.34 |
| 20Q3 (4) | 2.27 | 3.65 | 0.0 | 1.12 | 600.0 | 0.0 | 3.42 | -25.33 | 0.0 | 0 | 0 | 0.0 | 5.49 | -1.44 | 0.0 | 0.53 | -8.62 | 0.0 | 5.57 | -0.18 | 0.0 | 31.52 | 0 | 0.0 | 6.9 | -3.63 | 0.0 | 0 | 0 | 0.0 | 0.53 | -19.7 | 0.0 | 0.13 | 18.18 | 0.0 | 8.42 | 3.31 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.94 | 129.27 | 0.0 | 0.94 | 129.27 | 0.0 | -0.14 | 22.22 | 0.0 | 0.8 | 247.83 | 0.0 | 0.04 | -14.23 | 0.0 |
