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) | 19.65 | -13.21 | 2.19 | -14.12 | 19.28 | 2694.2 | 0 | 0 | 81.51 | -6.55 | 4.23 | -39.57 | 38.16 | 3.33 | 46.82 | 10.57 | 14.1 | -20.38 | 0.15 | -46.43 | 3.46 | -84.11 | 1.51 | -7.93 | 20.91 | 0.0 | 11.64 | 6.89 | 3.1 | 31.36 | 35.61 | -2.73 | 50.35 | 0.98 | -1.65 | 0 | 33.96 | 1.34 | 0.01 | -43.87 |
| 2022 (9) | 22.64 | -30.76 | 2.55 | -67.72 | 0.69 | 38.0 | 0 | 0 | 87.22 | -7.26 | 7.0 | -4.76 | 36.93 | -6.81 | 42.34 | 0.48 | 17.71 | -5.24 | 0.28 | -31.71 | 21.78 | -16.71 | 1.64 | 1.23 | 20.91 | 0.0 | 10.89 | 7.4 | 2.36 | 0.85 | 36.61 | 4.12 | 49.86 | 4.66 | -3.1 | 0 | 33.51 | 2.16 | 0.02 | -4.38 |
| 2021 (8) | 32.7 | 82.27 | 7.9 | 426.67 | 0.5 | 100.0 | 0 | 0 | 94.05 | 7.29 | 7.35 | -4.92 | 39.63 | -5.24 | 42.14 | -11.68 | 18.69 | 45.79 | 0.41 | 0.0 | 26.15 | 385.16 | 1.62 | 30.65 | 20.91 | 0.0 | 10.14 | 7.87 | 2.34 | 1.3 | 35.16 | 4.46 | 47.64 | 5.0 | -2.36 | 0 | 32.8 | 4.73 | 0.02 | 20.11 |
| 2020 (7) | 17.94 | -30.6 | 1.5 | -79.73 | 0.25 | 127.27 | 0 | 0 | 87.66 | 15.59 | 7.73 | 22.5 | 41.82 | 25.21 | 47.71 | 8.33 | 12.82 | 36.53 | 0.41 | -16.33 | 5.39 | -41.67 | 1.24 | -2.36 | 20.91 | 0.0 | 9.4 | 6.46 | 2.31 | 39.16 | 33.66 | 12.42 | 45.37 | 12.22 | -2.34 | 0 | 31.32 | 13.36 | 0.02 | 7.01 |
| 2019 (6) | 25.85 | 38.75 | 7.4 | -45.67 | 0.11 | -15.38 | 0 | 0 | 75.84 | -21.35 | 6.31 | -6.1 | 33.4 | -31.78 | 44.04 | -13.26 | 9.39 | -35.86 | 0.49 | -3.92 | 9.24 | 180.0 | 1.27 | 10.43 | 20.91 | 0.0 | 8.83 | 8.21 | 1.66 | 118.42 | 29.94 | -0.17 | 40.43 | 3.91 | -2.31 | 0 | 27.63 | -2.47 | 0.01 | -9.74 |
| 2018 (5) | 18.63 | -3.67 | 13.62 | 107.31 | 0.13 | -71.11 | 0 | 0 | 96.43 | -13.85 | 6.72 | -8.57 | 48.96 | 2.51 | 50.77 | 18.99 | 14.64 | -9.96 | 0.51 | 0 | 3.3 | 54.93 | 1.15 | -4.96 | 20.91 | 0.14 | 8.16 | 9.97 | 0.76 | -25.49 | 29.99 | 5.38 | 38.91 | 5.45 | -1.66 | 0 | 28.33 | 2.91 | 0.02 | 4.21 |
| 2017 (4) | 19.34 | -35.14 | 6.57 | -30.11 | 0.45 | 66.67 | 0 | 0 | 111.93 | 8.84 | 7.35 | 26.72 | 47.76 | 10.02 | 42.67 | 1.09 | 16.26 | 43.64 | 0 | 0 | 2.13 | -71.33 | 1.21 | 6.14 | 20.88 | 0.24 | 7.42 | 8.48 | 1.02 | 0.0 | 28.46 | 11.13 | 36.9 | 10.22 | -0.93 | 0 | 27.53 | 10.74 | 0.02 | 4.67 |
| 2016 (3) | 29.82 | 9.27 | 9.4 | 6.7 | 0.27 | -91.12 | 0 | 0 | 102.84 | 0.16 | 5.8 | -20.55 | 43.41 | -3.66 | 42.21 | -3.81 | 11.32 | 1.43 | 0 | 0 | 7.43 | -16.33 | 1.14 | -4.2 | 20.83 | 1.96 | 6.84 | 11.95 | 1.02 | 0.0 | 25.61 | 1.71 | 33.48 | 3.59 | -0.75 | 0 | 24.86 | -3.61 | 0.01 | -24.78 |
| 2015 (2) | 27.29 | -19.88 | 8.81 | -27.73 | 3.04 | 1281.82 | 0 | 0 | 102.68 | 1.38 | 7.3 | -17.23 | 45.06 | -3.8 | 43.88 | -5.11 | 11.16 | 20.52 | 0 | 0 | 8.88 | -31.8 | 1.19 | 1.71 | 20.43 | 0.0 | 6.11 | 16.83 | 1.02 | 0.0 | 25.18 | 0.64 | 32.32 | 3.36 | 0.61 | -24.69 | 25.79 | -0.15 | 0.02 | -15.44 |
| 2014 (1) | 34.06 | -3.49 | 12.19 | 15.98 | 0.22 | 0.0 | 0 | 0 | 101.28 | -0.1 | 8.82 | -12.24 | 46.84 | 11.76 | 46.25 | 11.87 | 9.26 | -3.24 | 0.06 | 0 | 13.02 | -22.5 | 1.17 | -2.5 | 20.43 | 0.2 | 5.23 | 23.93 | 1.02 | 0.0 | 25.02 | 12.1 | 31.27 | 13.46 | 0.81 | 350.0 | 25.83 | 14.8 | 0.02 | -3.36 |
| 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) | 26.25 | -7.18 | 46.57 | 3.18 | 30.86 | 160.66 | 3.27 | -76.2 | 834.29 | 0 | 0 | 0 | 28.54 | -0.94 | 14.76 | 1.59 | -43.21 | -42.6 | 44.84 | 2.14 | 9.85 | 45.34 | -1.65 | -13.01 | 17.95 | 0.9 | 1.64 | 0.11 | -15.38 | -50.0 | 3.3 | 43.48 | -85.25 | 1.44 | -2.04 | -5.88 | 25.49 | 8.98 | 21.9 | 12.08 | 0.0 | 3.78 | 1.65 | 0.0 | -46.77 | 41.72 | 6.89 | 19.71 | 55.45 | 5.1 | 11.82 | 2.56 | 5.79 | 318.8 | 44.28 | 6.83 | 31.47 | 0.01 | -23.2 | -56.26 |
| 24Q2 (19) | 28.28 | 12.94 | 12.8 | 2.43 | -5.81 | 200.0 | 13.74 | -32.68 | 9714.29 | 0 | 0 | 0 | 28.81 | 46.02 | 38.51 | 2.8 | 112.12 | 101.44 | 43.9 | 23.07 | 35.49 | 46.10 | 12.72 | 9.8 | 17.79 | 12.1 | 6.65 | 0.13 | -13.33 | -43.48 | 2.3 | -0.86 | -88.7 | 1.47 | 0.68 | -4.55 | 23.39 | 11.86 | 11.86 | 12.08 | 0.0 | 3.78 | 1.65 | 0.0 | -46.77 | 39.03 | 8.87 | 21.66 | 52.76 | 6.41 | 12.69 | 2.42 | 384.71 | 178.06 | 41.45 | 18.43 | 43.03 | 0.01 | -23.98 | -53.29 |
| 24Q1 (18) | 25.04 | 27.43 | -10.48 | 2.58 | 17.81 | 222.5 | 20.41 | 5.86 | 2658.11 | 0 | 0 | 0 | 19.73 | -9.54 | 40.63 | 1.32 | 149.06 | 386.96 | 35.67 | -6.53 | 27.17 | 40.90 | -12.63 | 15.79 | 15.87 | 12.55 | -1.0 | 0.15 | 0.0 | -40.0 | 2.32 | -32.95 | -89.09 | 1.46 | -3.31 | -8.18 | 20.91 | 0.0 | 0.0 | 12.08 | 3.78 | 3.78 | 1.65 | -46.77 | -46.77 | 35.85 | 0.67 | 16.81 | 49.58 | -1.53 | 9.11 | -0.85 | 48.48 | 57.71 | 35.0 | 3.06 | 22.04 | 0.01 | -7.37 | -46.97 |
| 23Q4 (17) | 19.65 | 9.72 | -13.21 | 2.19 | 79.51 | -14.12 | 19.28 | 5408.57 | 2694.2 | 0 | 0 | 0 | 21.81 | -12.3 | 17.2 | 0.53 | -80.87 | 430.0 | 38.16 | -6.52 | 3.33 | 46.82 | -10.19 | 10.57 | 14.1 | -20.16 | -20.38 | 0.15 | -31.82 | -46.43 | 3.46 | -84.54 | -84.11 | 1.51 | -1.31 | -7.93 | 20.91 | 0.0 | 0.0 | 11.64 | 0.0 | 6.89 | 3.1 | 0.0 | 31.36 | 35.61 | 2.18 | -2.73 | 50.35 | 1.53 | 0.98 | -1.65 | -41.03 | 46.77 | 33.96 | 0.83 | 1.34 | 0.01 | -19.13 | -43.87 |
| 23Q3 (16) | 17.91 | -28.56 | -14.39 | 1.22 | 50.62 | -62.46 | 0.35 | 150.0 | -39.66 | 0 | 0 | 0 | 24.87 | 19.57 | 4.85 | 2.77 | 99.28 | 7.78 | 40.82 | 25.99 | -6.97 | 52.13 | 24.14 | 6.97 | 17.66 | 5.88 | -19.76 | 0.22 | -4.35 | -21.43 | 22.38 | 9.92 | -7.25 | 1.53 | -0.65 | -2.55 | 20.91 | 0.0 | 0.0 | 11.64 | 0.0 | 6.89 | 3.1 | 0.0 | 31.36 | 34.85 | 8.63 | -3.38 | 49.59 | 5.92 | 0.55 | -1.17 | 62.26 | 59.79 | 33.68 | 16.22 | 1.57 | 0.01 | -17.98 | -34.47 |
| 23Q2 (15) | 25.07 | -10.37 | 3.85 | 0.81 | 1.25 | -46.0 | 0.14 | -81.08 | -75.86 | 0 | 0 | 0 | 20.8 | 48.25 | -9.76 | 1.39 | 402.17 | -38.22 | 32.4 | 15.51 | -25.91 | 41.99 | 18.88 | -10.52 | 16.68 | 4.05 | -29.71 | 0.23 | -8.0 | -23.33 | 20.36 | -4.23 | -14.99 | 1.54 | -3.14 | -4.35 | 20.91 | 0.0 | 0.0 | 11.64 | 0.0 | 6.89 | 3.1 | 0.0 | 31.36 | 32.08 | 4.53 | -4.24 | 46.82 | 3.04 | 0.15 | -3.1 | -54.23 | -17.87 | 28.98 | 1.05 | -6.12 | 0.02 | -13.69 | -23.37 |
| 23Q1 (14) | 27.97 | 23.54 | -4.31 | 0.8 | -68.63 | -85.71 | 0.74 | 7.25 | 27.59 | 0 | 0 | 0 | 14.03 | -24.61 | -35.76 | -0.46 | -560.0 | -122.12 | 28.05 | -24.05 | -35.97 | 35.32 | -16.58 | -24.32 | 16.03 | -9.49 | -23.56 | 0.25 | -10.71 | -26.47 | 21.26 | -2.39 | -10.56 | 1.59 | -3.05 | 0.0 | 20.91 | 0.0 | 0.0 | 11.64 | 6.89 | 14.79 | 3.1 | 31.36 | 32.48 | 30.69 | -16.17 | -17.59 | 45.44 | -8.86 | -8.63 | -2.01 | 35.16 | -12.29 | 28.68 | -14.41 | -19.1 | 0.02 | -1.95 | -9.71 |
| 22Q4 (13) | 22.64 | 8.22 | -30.76 | 2.55 | -21.54 | -67.72 | 0.69 | 18.97 | 38.0 | 0 | 0 | 0 | 18.61 | -21.54 | -13.2 | 0.1 | -96.11 | -91.6 | 36.93 | -15.84 | -6.81 | 42.34 | -13.11 | 0.47 | 17.71 | -19.54 | -5.24 | 0.28 | 0.0 | -31.71 | 21.78 | -9.74 | -16.71 | 1.64 | 4.46 | 1.23 | 20.91 | 0.0 | 0.0 | 10.89 | 0.0 | 7.4 | 2.36 | 0.0 | 0.85 | 36.61 | 1.5 | 4.12 | 49.86 | 1.09 | 4.66 | -3.1 | -6.53 | -31.36 | 33.51 | 1.06 | 2.16 | 0.02 | -5.59 | -4.38 |
| 22Q3 (12) | 20.92 | -13.34 | 29.06 | 3.25 | 116.67 | -67.98 | 0.58 | 0.0 | 16.0 | 0 | 0 | 0 | 23.72 | 2.91 | -11.69 | 2.57 | 14.22 | 4.05 | 43.88 | 0.34 | -3.75 | 48.73 | 3.84 | 3.51 | 22.01 | -7.25 | 10.16 | 0.28 | -6.67 | -37.78 | 24.13 | 0.75 | 180.26 | 1.57 | -2.48 | 1.29 | 20.91 | 0.0 | 0.0 | 10.89 | 0.0 | 7.4 | 2.36 | 0.0 | 0.85 | 36.07 | 7.67 | 6.68 | 49.32 | 5.5 | 6.52 | -2.91 | -10.65 | 6.43 | 33.16 | 7.42 | 8.01 | 0.02 | -4.08 | 13.55 |
| 22Q2 (11) | 24.14 | -17.41 | 46.3 | 1.5 | -73.21 | -76.38 | 0.58 | 0.0 | 16.0 | 0 | 0 | 0 | 23.05 | 5.54 | -2.82 | 2.25 | 8.17 | 14.8 | 43.73 | -0.18 | -1.33 | 46.93 | 0.54 | 2.39 | 23.73 | 13.16 | 22.45 | 0.3 | -11.76 | -34.78 | 23.95 | 0.76 | 304.56 | 1.61 | 1.26 | 1.9 | 20.91 | 0.0 | 0.0 | 10.89 | 7.4 | 15.85 | 2.36 | 0.85 | 2.16 | 33.5 | -10.04 | -10.31 | 46.75 | -5.99 | -4.71 | -2.63 | -46.93 | 0.0 | 30.87 | -12.92 | -11.09 | 0.02 | 1.69 | 26.36 |
| 22Q1 (10) | 29.23 | -10.61 | 52.0 | 5.6 | -29.11 | 127.64 | 0.58 | 16.0 | 132.0 | 0 | 0 | 0 | 21.84 | 1.87 | -0.82 | 2.08 | 74.79 | 20.23 | 43.81 | 10.55 | 5.87 | 46.68 | 10.76 | 5.51 | 20.97 | 12.2 | 30.25 | 0.34 | -17.07 | -15.0 | 23.77 | -9.1 | 342.64 | 1.59 | -1.85 | 30.33 | 20.91 | 0.0 | 0.0 | 10.14 | 0.0 | 7.87 | 2.34 | 0.0 | 1.3 | 37.24 | 5.92 | 5.23 | 49.73 | 4.39 | 5.58 | -1.79 | 24.15 | 18.64 | 35.45 | 8.08 | 6.81 | 0.02 | 3.84 | 23.71 |
| 21Q4 (9) | 32.7 | 101.73 | 82.27 | 7.9 | -22.17 | 426.67 | 0.5 | 0.0 | 100.0 | 0 | 0 | 0 | 21.44 | -20.18 | -11.55 | 1.19 | -51.82 | -43.06 | 39.63 | -13.07 | -5.24 | 42.14 | -10.48 | -11.67 | 18.69 | -6.46 | 45.79 | 0.41 | -8.89 | 0.0 | 26.15 | 203.72 | 385.16 | 1.62 | 4.52 | 30.65 | 20.91 | 0.0 | 0.0 | 10.14 | 0.0 | 7.87 | 2.34 | 0.0 | 1.3 | 35.16 | 3.99 | 4.46 | 47.64 | 2.89 | 5.0 | -2.36 | 24.12 | -0.85 | 32.8 | 6.84 | 4.73 | 0.02 | 12.12 | 20.11 |
| 21Q3 (8) | 16.21 | -1.76 | -19.87 | 10.15 | 59.84 | 210.4 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 26.86 | 13.24 | 0.52 | 2.47 | 26.02 | -21.09 | 45.59 | 2.87 | 22.95 | 47.08 | 2.72 | 5.39 | 19.98 | 3.1 | 80.98 | 0.45 | -2.17 | -2.17 | 8.61 | 45.44 | 50.26 | 1.55 | -1.9 | 28.1 | 20.91 | 0.0 | 0.0 | 10.14 | 7.87 | 7.87 | 2.34 | 1.3 | 1.3 | 33.81 | -9.48 | 6.15 | 46.3 | -5.63 | 6.29 | -3.11 | -18.25 | -21.01 | 30.7 | -11.58 | 4.85 | 0.02 | 6.74 | 6.0 |
| 21Q2 (7) | 16.5 | -14.2 | -38.73 | 6.35 | 158.13 | 22.12 | 0.5 | 100.0 | 0 | 0 | 0 | 0 | 23.72 | 7.72 | 15.37 | 1.96 | 13.29 | 17.37 | 44.32 | 7.1 | 42.6 | 45.83 | 3.6 | 0 | 19.38 | 20.37 | 72.88 | 0.46 | 15.0 | -4.17 | 5.92 | 10.24 | -32.19 | 1.58 | 29.51 | 27.42 | 20.91 | 0.0 | 0.0 | 9.4 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 37.35 | 5.54 | 30.05 | 49.06 | 4.16 | 21.35 | -2.63 | -19.55 | 8.04 | 34.72 | 4.61 | 34.26 | 0.02 | -0.45 | 1.62 |
| 21Q1 (6) | 19.23 | 7.19 | -23.08 | 2.46 | 64.0 | -52.69 | 0.25 | 0.0 | 0 | 0 | 0 | 0 | 22.02 | -9.16 | 36.43 | 1.73 | -17.22 | 105.95 | 41.38 | -1.05 | 38.77 | 44.24 | -7.27 | 0 | 16.1 | 25.59 | 51.46 | 0.4 | -2.44 | -13.04 | 5.37 | -0.37 | -37.78 | 1.22 | -1.61 | -2.4 | 20.91 | 0.0 | 0.0 | 9.4 | 0.0 | 6.46 | 2.31 | 0.0 | 39.16 | 35.39 | 5.14 | 14.98 | 47.1 | 3.81 | 14.13 | -2.2 | 5.98 | 14.4 | 33.19 | 5.97 | 17.65 | 0.02 | 0.82 | 8.74 |
| 20Q4 (5) | 17.94 | -11.32 | -30.6 | 1.5 | -54.13 | -79.73 | 0.25 | 0 | 127.27 | 0 | 0 | 0 | 24.24 | -9.28 | 23.74 | 2.09 | -33.23 | 29.81 | 41.82 | 12.78 | 25.21 | 47.71 | 6.8 | 0 | 12.82 | 16.12 | 36.53 | 0.41 | -10.87 | -16.33 | 5.39 | -5.93 | -41.67 | 1.24 | 2.48 | -2.36 | 20.91 | 0.0 | 0.0 | 9.4 | 0.0 | 6.46 | 2.31 | 0.0 | 39.16 | 33.66 | 5.68 | 12.42 | 45.37 | 4.16 | 12.22 | -2.34 | 8.95 | -1.3 | 31.32 | 6.97 | 13.36 | 0.02 | -1.05 | 7.01 |
| 20Q3 (4) | 20.23 | -24.88 | 0.0 | 3.27 | -37.12 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 26.72 | 29.96 | 0.0 | 3.13 | 87.43 | 0.0 | 37.08 | 19.31 | 0.0 | 44.67 | 0 | 0.0 | 11.04 | -1.52 | 0.0 | 0.46 | -4.17 | 0.0 | 5.73 | -34.36 | 0.0 | 1.21 | -2.42 | 0.0 | 20.91 | 0.0 | 0.0 | 9.4 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 31.85 | 10.9 | 0.0 | 43.56 | 7.74 | 0.0 | -2.57 | 10.14 | 0.0 | 29.28 | 13.23 | 0.0 | 0.02 | 2.32 | 0.0 |
