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) | 42.63 | -37.77 | 29.55 | -12.11 | 4.29 | -69.96 | 0 | 0 | 410.72 | -10.91 | -6.6 | 0 | 34.84 | 2.2 | 8.48 | 14.71 | 17.53 | -11.6 | 2.75 | 1.1 | 33.16 | 51.42 | 57.02 | -1.83 | 14.4 | 12.32 | 0.54 | 0.0 | 0 | 0 | -5.58 | 0 | -5.04 | 0 | 2.11 | 43.54 | -3.47 | 0 | 0.24 | -1.61 |
| 2022 (9) | 68.5 | -15.92 | 33.62 | 48.5 | 14.28 | 529.07 | 0 | 0 | 461.0 | -5.1 | -0.53 | 0 | 34.09 | 25.93 | 7.39 | 32.7 | 19.83 | 12.35 | 2.72 | 580.0 | 21.9 | -15.12 | 58.08 | 40.73 | 12.82 | -0.23 | 0.54 | 20.0 | 0 | 0 | 0.95 | -40.25 | 1.49 | -38.93 | 1.47 | -19.67 | 2.42 | -29.24 | 0.24 | 40.81 |
| 2021 (8) | 81.47 | -0.01 | 22.64 | 352.8 | 2.27 | 13.5 | 0.09 | 0 | 485.79 | 10.73 | 0.97 | -61.66 | 27.07 | 439.24 | 5.57 | 386.97 | 17.65 | -2.27 | 0.4 | 17.65 | 25.8 | 36.15 | 41.27 | 2806.34 | 12.85 | 8.62 | 0.45 | 181.25 | 0.4 | 0 | 1.59 | -44.41 | 2.44 | -19.21 | 1.83 | 0 | 3.42 | 54.05 | 0.17 | -2.13 |
| 2020 (7) | 81.48 | 18.62 | 5.0 | -7.41 | 2.0 | -20.0 | 0 | 0 | 438.7 | 12.82 | 2.53 | 56.17 | 5.02 | -3.09 | 1.14 | -14.1 | 18.06 | 7.18 | 0.34 | -8.11 | 18.95 | 64.78 | 1.42 | -7.79 | 11.83 | 0.94 | 0.16 | 0 | 0 | 0 | 2.86 | 183.17 | 3.02 | 199.01 | -0.64 | 0 | 2.22 | 48.99 | 0.18 | -7.76 |
| 2019 (6) | 68.69 | -0.17 | 5.4 | 170.0 | 2.5 | 23.76 | 0 | 0 | 388.84 | 12.4 | 1.62 | 0 | 5.18 | -18.43 | 1.33 | -27.43 | 16.85 | 34.69 | 0.37 | 32.14 | 11.5 | -14.81 | 1.54 | 450.0 | 11.72 | 0.0 | 0 | 0 | 0 | 0 | 1.01 | 0 | 1.01 | 0 | 0.48 | 6.67 | 1.49 | 0 | 0.19 | 34.3 |
| 2018 (5) | 68.81 | -17.79 | 2.0 | -42.86 | 2.02 | 10000.0 | 0 | 0 | 345.94 | 17.61 | -9.95 | 0 | 6.35 | 43.99 | 1.84 | 22.43 | 12.51 | 30.04 | 0.28 | 133.33 | 13.5 | 0 | 0.28 | -44.0 | 11.72 | 0.0 | 4.08 | 0.74 | 0.04 | 33.33 | -12.03 | 0 | -7.9 | 0 | 0.45 | 0 | -11.58 | 0 | 0.14 | 68.78 |
| 2017 (4) | 83.7 | 2.22 | 3.5 | 260.82 | 0.02 | 100.0 | 0 | 0 | 294.15 | 14.26 | 0.36 | -95.3 | 4.41 | 25.28 | 1.50 | 9.64 | 9.62 | 58.22 | 0.12 | 0 | 0 | 0 | 0.5 | -7.41 | 11.72 | 6.26 | 4.05 | 23.48 | 0.03 | -25.0 | 6.35 | -51.53 | 10.42 | -36.54 | -0.04 | 0 | 6.31 | -51.72 | 0.08 | -32.52 |
| 2016 (3) | 81.88 | 5.2 | 0.97 | 0 | 0.01 | 0 | 0 | 0 | 257.43 | 12.51 | 7.66 | -1.54 | 3.52 | 6.99 | 1.37 | -4.91 | 6.08 | 35.11 | 0 | 0 | 0 | 0 | 0.54 | 42.11 | 11.03 | 10.41 | 3.28 | 31.2 | 0.04 | 0 | 13.1 | 3.97 | 16.42 | 8.74 | -0.03 | 0 | 13.07 | 4.06 | 0.13 | -0.61 |
| 2015 (2) | 77.83 | 59.26 | 0 | 0 | 0 | 0 | 0 | 0 | 228.8 | 15.06 | 7.78 | 14.58 | 3.29 | 7.52 | 1.44 | -6.56 | 4.5 | 10.84 | 0 | 0 | 0 | 0 | 0.38 | 216.67 | 9.99 | 15.09 | 2.5 | 37.36 | 0 | 0 | 12.6 | 25.75 | 15.1 | 27.53 | -0.04 | 0 | 12.56 | 25.1 | 0.13 | -37.57 |
| 2014 (1) | 48.87 | 26.64 | 0 | 0 | 0 | 0 | 0 | 0 | 198.85 | 21.93 | 6.79 | 33.93 | 3.06 | -13.56 | 1.54 | -29.1 | 4.06 | 23.03 | 0 | 0 | 0 | 0 | 0.12 | -20.0 | 8.68 | 5.6 | 1.82 | 37.88 | 0 | 0 | 10.02 | 38.78 | 11.84 | 38.48 | 0.02 | 0 | 10.04 | 39.06 | 0.20 | 6.76 |
| 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) | 45.41 | 15.28 | -8.43 | 27.23 | -2.82 | -6.01 | 8.26 | 44.91 | -50.27 | 0 | 0 | 0 | 84.51 | -0.04 | -13.39 | -1.71 | -62.86 | -10.32 | 35.64 | 1.19 | 4.61 | 9.18 | 4.6 | 13.97 | 14.51 | 12.39 | 9.51 | 2.58 | -0.39 | -4.8 | 35.16 | 10.64 | 90.05 | 56.56 | -0.39 | -1.36 | 14.4 | 0.0 | -0.14 | 0 | 0 | -100.0 | 0 | 0 | 0 | -3.52 | -94.48 | -35.38 | -3.52 | -94.48 | -70.87 | 0.74 | -45.19 | -65.58 | -2.78 | -504.35 | -517.78 | 0.27 | 4.61 | 16.8 |
| 24Q2 (19) | 39.39 | -0.61 | -36.9 | 28.02 | -17.61 | -28.48 | 5.7 | -1.04 | -70.51 | 0 | 0 | 0 | 84.54 | -12.39 | -6.85 | -1.05 | -38.16 | -22.09 | 35.22 | -0.98 | 7.38 | 8.78 | 0.55 | 13.98 | 12.91 | 0.62 | 16.94 | 2.59 | -6.16 | -3.0 | 31.78 | 5.27 | 49.76 | 56.78 | -0.44 | -1.27 | 14.4 | 0.0 | 12.32 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -1.81 | 71.41 | -72.38 | -1.81 | 68.74 | -254.9 | 1.35 | -33.5 | -41.56 | -0.46 | 89.3 | -136.51 | 0.25 | 3.24 | 8.04 |
| 24Q1 (18) | 39.63 | -7.04 | -40.83 | 34.01 | 15.09 | -34.78 | 5.76 | 34.27 | -61.11 | 0 | 0 | 0 | 96.5 | -21.22 | -5.42 | -0.76 | 74.5 | 37.19 | 35.57 | 2.1 | 15.71 | 8.73 | 3.48 | 26.93 | 12.83 | -26.81 | -26.22 | 2.76 | 0.36 | 1.85 | 30.19 | -8.96 | 41.07 | 57.03 | 0.02 | -1.33 | 14.4 | 0.0 | 12.32 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | -6.33 | -13.44 | -2334.62 | -5.79 | -14.88 | -2167.86 | 2.03 | -3.79 | 16.67 | -4.3 | -23.92 | -390.54 | 0.25 | 2.53 | 2.97 |
| 23Q4 (17) | 42.63 | -14.04 | -37.77 | 29.55 | 2.0 | -12.11 | 4.29 | -74.17 | -69.96 | 0 | 0 | 0 | 122.5 | 25.55 | -7.49 | -2.98 | -92.26 | -3825.0 | 34.84 | 2.26 | 2.2 | 8.44 | 4.72 | 14.33 | 17.53 | 32.3 | -11.6 | 2.75 | 1.48 | 1.1 | 33.16 | 79.24 | 51.42 | 57.02 | -0.56 | -1.83 | 14.4 | -0.14 | 12.32 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | -5.58 | -114.62 | -687.37 | -5.04 | -144.66 | -438.26 | 2.11 | -1.86 | 43.54 | -3.47 | -671.11 | -243.39 | 0.24 | 5.47 | -1.61 |
| 23Q3 (16) | 49.59 | -20.55 | -18.88 | 28.97 | -26.06 | -0.1 | 16.61 | -14.07 | 957.96 | 0 | 0 | 0 | 97.57 | 7.5 | -2.97 | -1.55 | -80.23 | -474.07 | 34.07 | 3.87 | 13.91 | 8.06 | 4.61 | 26.34 | 13.25 | 20.02 | -27.0 | 2.71 | 1.5 | -0.37 | 18.5 | -12.82 | -36.23 | 57.34 | -0.3 | -1.78 | 14.42 | 12.48 | 12.22 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | -2.6 | -147.62 | -500.0 | -2.06 | -303.92 | -273.11 | 2.15 | -6.93 | 388.64 | -0.45 | -135.71 | -141.28 | 0.23 | -3.23 | -4.25 |
| 23Q2 (15) | 62.42 | -6.81 | -1.53 | 39.18 | -24.87 | 102.59 | 19.33 | 30.52 | 740.43 | 0 | 0 | 0 | 90.76 | -11.05 | -18.82 | -0.86 | 28.93 | -4200.0 | 32.8 | 6.7 | 14.85 | 7.70 | 11.97 | 30.14 | 11.04 | -36.52 | -33.37 | 2.67 | -1.48 | -53.65 | 21.22 | -0.84 | -24.96 | 57.51 | -0.5 | 39.11 | 12.82 | 0.0 | -0.23 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | -1.05 | -303.85 | -214.13 | -0.51 | -282.14 | -134.93 | 2.31 | 32.76 | 344.23 | 1.26 | -14.86 | -12.5 | 0.24 | -1.61 | 22.55 |
| 23Q1 (14) | 66.98 | -2.22 | -3.5 | 52.15 | 55.12 | 131.88 | 14.81 | 3.71 | 549.56 | 0 | 0 | 0 | 102.03 | -22.95 | -12.86 | -1.21 | -1612.5 | -278.12 | 30.74 | -9.83 | 13.77 | 6.88 | -6.79 | 24.25 | 17.39 | -12.3 | 17.98 | 2.71 | -0.37 | 545.24 | 21.4 | -2.28 | -15.78 | 57.8 | -0.48 | 39.55 | 12.82 | 0.0 | -0.23 | 0.54 | 0.0 | 20.0 | 0 | 0 | -100.0 | -0.26 | -127.37 | -141.27 | 0.28 | -81.21 | -81.08 | 1.74 | 18.37 | 20.83 | 1.48 | -38.84 | -28.5 | 0.24 | -2.03 | 31.52 |
| 22Q4 (13) | 68.5 | 12.06 | -15.92 | 33.62 | 15.93 | 48.5 | 14.28 | 809.55 | 529.07 | 0 | 0 | -100.0 | 132.42 | 31.68 | -5.05 | 0.08 | 129.63 | 104.49 | 34.09 | 13.98 | 25.93 | 7.38 | 15.71 | 32.45 | 19.83 | 9.26 | 12.35 | 2.72 | 0.0 | 580.0 | 21.9 | -24.51 | -15.12 | 58.08 | -0.51 | 40.73 | 12.82 | -0.23 | -0.23 | 0.54 | 0.0 | 20.0 | 0 | 0 | -100.0 | 0.95 | 46.15 | -40.25 | 1.49 | 25.21 | -38.93 | 1.47 | 234.09 | -19.67 | 2.42 | 122.02 | -29.24 | 0.24 | 2.64 | 40.81 |
| 22Q3 (12) | 61.13 | -3.57 | -29.53 | 29.0 | 49.95 | 289.78 | 1.57 | -31.74 | -30.22 | 0 | 0 | -100.0 | 100.56 | -10.05 | -11.87 | -0.27 | -1250.0 | -136.0 | 29.91 | 4.73 | 464.34 | 6.38 | 7.75 | 468.24 | 18.15 | 9.54 | 46.61 | 2.72 | -52.78 | 615.79 | 29.01 | 2.58 | 33.5 | 58.38 | 41.22 | 3274.57 | 12.85 | 0.0 | 0.16 | 0.54 | 0.0 | 20.0 | 0 | 0 | -100.0 | 0.65 | -29.35 | -80.83 | 1.19 | -18.49 | -71.93 | 0.44 | -15.38 | 450.0 | 1.09 | -24.31 | -68.59 | 0.24 | 23.86 | 41.09 |
| 22Q2 (11) | 63.39 | -8.67 | -35.43 | 19.34 | -14.01 | 60.5 | 2.3 | 0.88 | 15.0 | 0 | 0 | -100.0 | 111.8 | -4.52 | -4.71 | -0.02 | 93.75 | -103.17 | 28.56 | 5.7 | 360.65 | 5.92 | 6.91 | 340.34 | 16.57 | 12.42 | 35.27 | 5.76 | 1271.43 | 1500.0 | 28.28 | 11.29 | 52.78 | 41.34 | -0.19 | 2917.52 | 12.85 | 0.0 | 8.62 | 0.54 | 20.0 | 237.5 | 0 | -100.0 | 0 | 0.92 | 46.03 | -72.37 | 1.46 | -1.35 | -58.17 | 0.52 | -63.89 | 750.0 | 1.44 | -30.43 | -55.69 | 0.19 | 5.59 | 9.47 |
| 22Q1 (10) | 69.41 | -14.8 | -13.44 | 22.49 | -0.66 | 349.8 | 2.28 | 0.44 | 14.0 | 0 | -100.0 | -100.0 | 117.09 | -16.05 | 1.91 | -0.32 | 82.02 | -123.36 | 27.02 | -0.18 | 450.31 | 5.54 | -0.63 | 403.88 | 14.74 | -16.49 | 11.33 | 0.42 | 5.0 | 31.25 | 25.41 | -1.51 | 37.5 | 41.42 | 0.36 | 2837.59 | 12.85 | 0.0 | 8.62 | 0.45 | 0.0 | 181.25 | 0.4 | 0.0 | 0 | 0.63 | -60.38 | -76.58 | 1.48 | -39.34 | -48.25 | 1.44 | -21.31 | 726.09 | 2.07 | -39.47 | -15.85 | 0.18 | 4.9 | 3.47 |
| 21Q4 (9) | 81.47 | -6.08 | -0.01 | 22.64 | 204.3 | 352.8 | 2.27 | 0.89 | 13.5 | 0.09 | 0.0 | 0 | 139.47 | 22.23 | 10.83 | -1.78 | -337.33 | -713.79 | 27.07 | 410.75 | 443.57 | 5.57 | 396.42 | 390.89 | 17.65 | 42.57 | -2.27 | 0.4 | 5.26 | 17.65 | 25.8 | 18.73 | 36.15 | 41.27 | 2285.55 | 2806.34 | 12.85 | 0.16 | 8.62 | 0.45 | 0.0 | 181.25 | 0.4 | 0.0 | 0 | 1.59 | -53.1 | -44.41 | 2.44 | -42.45 | -19.21 | 1.83 | 2187.5 | 385.94 | 3.42 | -1.44 | 54.05 | 0.17 | 2.84 | -2.13 |
| 21Q3 (8) | 86.74 | -11.64 | 22.98 | 7.44 | -38.26 | 48.8 | 2.25 | 12.5 | -25.0 | 0.09 | 0.0 | 0 | 114.1 | -2.74 | 10.64 | 0.75 | 19.05 | 10.29 | 5.3 | -14.52 | 21.84 | 1.12 | -16.5 | 10.15 | 12.38 | 1.06 | -7.13 | 0.38 | 5.56 | -69.6 | 21.73 | 17.4 | 112.0 | 1.73 | 26.28 | 16.89 | 12.83 | 8.45 | 9.47 | 0.45 | 181.25 | 181.25 | 0.4 | 0 | 0 | 3.39 | 1.8 | 35.6 | 4.24 | 21.49 | 59.4 | 0.08 | 200.0 | 153.33 | 3.47 | 6.77 | 47.66 | 0.17 | -3.89 | -13.59 |
| 21Q2 (7) | 98.17 | 22.42 | 26.59 | 12.05 | 141.0 | 270.77 | 2.0 | 0.0 | 0.0 | 0.09 | 0.0 | 0 | 117.32 | 2.11 | 13.97 | 0.63 | -54.01 | 18.87 | 6.2 | 26.27 | 25.0 | 1.34 | 22.34 | 0 | 12.25 | -7.48 | 11.36 | 0.36 | 12.5 | 20.0 | 18.51 | 0.16 | 76.29 | 1.37 | -2.84 | -9.27 | 11.83 | 0.0 | 0.94 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.33 | 23.79 | 110.76 | 3.49 | 22.03 | 100.57 | -0.08 | 65.22 | -144.44 | 3.25 | 32.11 | 84.66 | 0.18 | -0.19 | -12.36 |
| 21Q1 (6) | 80.19 | -1.58 | 6.11 | 5.0 | 0.0 | -2.91 | 2.0 | 0.0 | 0.0 | 0.09 | 0 | 0 | 114.9 | -8.69 | 7.58 | 1.37 | 372.41 | 33.01 | 4.91 | -1.41 | -5.03 | 1.10 | -3.19 | 0 | 13.24 | -26.69 | 27.92 | 0.32 | -5.88 | -5.88 | 18.48 | -2.48 | 60.7 | 1.41 | -0.7 | -10.19 | 11.83 | 0.0 | 0.94 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 2.69 | -5.94 | 120.49 | 2.86 | -5.3 | 134.43 | -0.23 | 64.06 | -2400.0 | 2.46 | 10.81 | 100.0 | 0.18 | -0.78 | -7.99 |
| 20Q4 (5) | 81.48 | 15.53 | 18.62 | 5.0 | 0.0 | -7.41 | 2.0 | -33.33 | -20.0 | 0 | 0 | 0 | 125.84 | 22.02 | 10.39 | 0.29 | -57.35 | -14.71 | 4.98 | 14.48 | -3.86 | 1.14 | 11.39 | 0 | 18.06 | 35.48 | 7.18 | 0.34 | -72.8 | -8.11 | 18.95 | 84.88 | 64.78 | 1.42 | -4.05 | -7.79 | 11.83 | 0.94 | 0.94 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 2.86 | 14.4 | 183.17 | 3.02 | 13.53 | 199.01 | -0.64 | -326.67 | -233.33 | 2.22 | -5.53 | 48.99 | 0.18 | -9.2 | -7.76 |
| 20Q3 (4) | 70.53 | -9.05 | 0.0 | 5.0 | 53.85 | 0.0 | 3.0 | 50.0 | 0.0 | 0 | 0 | 0.0 | 103.13 | 0.18 | 0.0 | 0.68 | 28.3 | 0.0 | 4.35 | -12.3 | 0.0 | 1.02 | 0 | 0.0 | 13.33 | 21.18 | 0.0 | 1.25 | 316.67 | 0.0 | 10.25 | -2.38 | 0.0 | 1.48 | -1.99 | 0.0 | 11.72 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.5 | 58.23 | 0.0 | 2.66 | 52.87 | 0.0 | -0.15 | -183.33 | 0.0 | 2.35 | 33.52 | 0.0 | 0.20 | -2.53 | 0.0 |
