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) | 10.32 | -6.86 | 0 | 0 | 2.58 | 160.61 | 0 | 0 | 18.05 | -9.57 | 2.85 | -35.81 | 3.12 | -20.2 | 17.29 | -11.76 | 5.55 | 13.27 | 0 | 0 | 4.91 | -31.9 | 0.92 | 666.67 | 4.8 | 5.26 | 4.27 | 11.49 | 0.13 | -45.83 | 7.31 | -10.53 | 11.71 | -4.25 | -0.23 | 0 | 7.08 | -11.94 | 0.00 | -5.09 |
| 2022 (9) | 11.08 | 54.97 | 0 | 0 | 0.99 | 0 | 0 | 0 | 19.96 | 22.98 | 4.44 | 66.29 | 3.91 | 6.54 | 19.59 | -13.37 | 4.9 | 22.81 | 0 | 0 | 7.21 | 56.06 | 0.12 | 0.0 | 4.56 | -0.22 | 3.83 | 7.58 | 0.24 | 20.0 | 8.17 | 40.86 | 12.23 | 27.8 | -0.13 | 0 | 8.04 | 44.6 | 0.00 | -11.95 |
| 2021 (8) | 7.15 | -1.52 | 0 | 0 | 0 | 0 | 0 | 0 | 16.23 | 23.52 | 2.67 | 50.85 | 3.67 | 53.56 | 22.61 | 24.32 | 3.99 | 13.68 | 0 | 0 | 4.62 | 77.69 | 0.12 | 20.0 | 4.57 | 0.88 | 3.56 | 5.33 | 0.2 | -16.67 | 5.8 | 30.04 | 9.57 | 18.44 | -0.24 | 0 | 5.56 | 30.52 | 0.00 | -61.45 |
| 2020 (7) | 7.26 | 4.46 | 0 | 0 | 0 | 0 | 0 | 0 | 13.14 | 9.32 | 1.77 | 20.41 | 2.39 | 12.74 | 18.19 | 3.13 | 3.51 | 10.38 | 0 | 0 | 2.6 | 154.9 | 0.1 | -16.67 | 4.53 | 1.34 | 3.38 | 4.32 | 0.24 | 118.18 | 4.46 | 22.87 | 8.08 | 15.76 | -0.2 | 0 | 4.26 | 25.66 | 0.00 | -7.36 |
| 2019 (6) | 6.95 | -18.81 | 0 | 0 | 0 | 0 | 0 | 0 | 12.02 | -23.59 | 1.47 | -48.24 | 2.12 | -32.27 | 17.64 | -11.36 | 3.18 | -1.24 | 0 | 0 | 1.02 | 0 | 0.12 | 0.0 | 4.47 | 1.13 | 3.24 | 9.83 | 0.11 | 57.14 | 3.63 | -27.4 | 6.98 | -13.08 | -0.24 | 0 | 3.39 | -30.67 | 0.00 | 5.66 |
| 2018 (5) | 8.56 | -35.64 | 0 | 0 | 0 | 0 | 0 | 0 | 15.73 | -16.02 | 2.84 | -29.35 | 3.13 | 15.07 | 19.90 | 37.02 | 3.22 | -2.42 | 0 | 0 | 0 | 0 | 0.12 | -14.29 | 4.42 | 4.0 | 2.95 | 15.69 | 0.07 | 133.33 | 5.0 | -19.09 | 8.03 | -8.33 | -0.11 | 0 | 4.89 | -19.97 | 0.00 | -29.13 |
| 2017 (4) | 13.3 | 79.97 | 0 | 0 | 0 | 0 | 0 | 0 | 18.73 | -20.6 | 4.02 | 62.1 | 2.72 | -26.49 | 14.52 | -7.41 | 3.3 | -58.07 | 0 | 0 | 0 | 0 | 0.14 | -95.77 | 4.25 | -29.98 | 2.55 | 10.87 | 0.03 | 0 | 6.18 | 32.9 | 8.76 | 26.04 | -0.07 | 0 | 6.11 | 32.25 | 0.00 | -0.58 |
| 2016 (3) | 7.39 | 2.35 | 0.4 | -86.89 | 0 | 0 | 0 | 0 | 23.59 | -7.45 | 2.48 | -20.26 | 3.7 | -4.88 | 15.68 | 2.78 | 7.87 | -37.98 | 0 | 0 | 0 | 0 | 3.31 | -4.06 | 6.07 | 0.0 | 2.3 | 15.58 | 0 | 0 | 4.65 | 7.89 | 6.95 | 10.14 | -0.03 | 0 | 4.62 | 6.45 | 0.00 | -24.61 |
| 2015 (2) | 7.22 | 56.62 | 3.05 | 0 | 0.11 | 0 | 0 | 0 | 25.49 | 96.99 | 3.11 | 35.81 | 3.89 | 43.01 | 15.26 | -27.4 | 12.69 | 399.61 | 0 | 0 | 0 | 0 | 3.45 | 3350.0 | 6.07 | 17.86 | 1.99 | 13.07 | 0 | 0 | 4.31 | 23.14 | 6.31 | 19.96 | 0.03 | -25.0 | 4.34 | 22.6 | 0.00 | -39.51 |
| 2014 (1) | 4.61 | -6.3 | 0 | 0 | 0 | 0 | 0 | 0 | 12.94 | 4.27 | 2.29 | 7.01 | 2.72 | 11.02 | 21.02 | 6.47 | 2.54 | 8.55 | 0 | 0 | 0 | 0 | 0.1 | 11.11 | 5.15 | 7.52 | 1.76 | 13.55 | 0 | 0 | 3.5 | 4.48 | 5.26 | 7.35 | 0.04 | 33.33 | 3.54 | 4.73 | 0.01 | -2.6 |
| 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) | 19.32 | 137.35 | 75.8 | 0 | 0 | 0 | 0.95 | -63.32 | -60.91 | 0 | 0 | 0 | 5.16 | -0.19 | 17.01 | 0.9 | -3.23 | 5.88 | 3.68 | -6.36 | 16.46 | 18.59 | -9.91 | 8.99 | 5.26 | -1.31 | 0.0 | 0 | 0 | 0 | 7.73 | 111.78 | 40.55 | 0.9 | 0.0 | -3.23 | 5.28 | 10.0 | 10.0 | 4.55 | 0.0 | 6.56 | 0.23 | 0.0 | 76.92 | 7.87 | 12.91 | 15.06 | 12.66 | 7.74 | 12.63 | 0.01 | 112.5 | 109.09 | 7.88 | 14.37 | 17.09 | 0.01 | -13.47 | 1369.11 |
| 24Q2 (19) | 8.14 | -28.47 | -39.79 | 0 | 0 | 0 | 2.59 | 0.0 | 28.22 | 0 | 0 | 0 | 5.17 | 7.26 | 10.0 | 0.93 | -10.58 | 4.49 | 3.93 | 11.97 | 20.55 | 20.63 | 9.2 | 22.89 | 5.33 | -7.63 | 8.55 | 0 | 0 | 0 | 3.65 | -14.92 | -40.46 | 0.9 | -1.1 | -4.26 | 4.8 | 0.0 | 0.0 | 4.55 | 6.56 | 6.56 | 0.23 | 76.92 | 76.92 | 6.97 | 8.4 | 16.36 | 11.75 | 8.49 | 13.09 | -0.08 | 33.33 | 69.23 | 6.89 | 9.19 | 20.24 | 0.01 | -3.52 | 1542.45 |
| 24Q1 (18) | 11.38 | 10.27 | -1.9 | 0 | 0 | 0 | 2.59 | 0.39 | 89.05 | 0 | 0 | 0 | 4.82 | 3.66 | 12.09 | 1.04 | 116.67 | 65.08 | 3.51 | 12.5 | -0.57 | 18.89 | 9.35 | 4.41 | 5.77 | 3.96 | 16.1 | 0 | 0 | 0 | 4.29 | -12.63 | -37.28 | 0.91 | -1.09 | -4.21 | 4.8 | 0.0 | 0.0 | 4.27 | 0.0 | 11.49 | 0.13 | 0.0 | -45.83 | 6.43 | -12.04 | -26.93 | 10.83 | -7.51 | -15.79 | -0.12 | 47.83 | -9.09 | 6.31 | -10.88 | -27.39 | 0.01 | 1679.72 | 1752.56 |
| 23Q4 (17) | 10.32 | -6.1 | -6.86 | 0 | 0 | 0 | 2.58 | 6.17 | 160.61 | 0 | 0 | 0 | 4.65 | 5.44 | -9.18 | 0.48 | -43.53 | -40.0 | 3.12 | -1.27 | -20.2 | 17.28 | 1.3 | -11.81 | 5.55 | 5.51 | 13.27 | 0 | 0 | 0 | 4.91 | -10.73 | -31.9 | 0.92 | -1.08 | 666.67 | 4.8 | 0.0 | 5.26 | 4.27 | 0.0 | 11.49 | 0.13 | 0.0 | -45.83 | 7.31 | 6.87 | -10.53 | 11.71 | 4.18 | -4.25 | -0.23 | -109.09 | -76.92 | 7.08 | 5.2 | -11.94 | 0.00 | -1.13 | -5.09 |
| 23Q3 (16) | 10.99 | -18.71 | 4.77 | 0 | 0 | 0 | 2.43 | 20.3 | 262.69 | 0 | 0 | 0 | 4.41 | -6.17 | -16.79 | 0.85 | -4.49 | -48.8 | 3.16 | -3.07 | -19.8 | 17.05 | 1.59 | -14.56 | 5.26 | 7.13 | 1.54 | 0 | 0 | 0 | 5.5 | -10.28 | -22.54 | 0.93 | -1.06 | 564.29 | 4.8 | 0.0 | 5.26 | 4.27 | 0.0 | 11.49 | 0.13 | 0.0 | -45.83 | 6.84 | 14.19 | -7.19 | 11.24 | 8.18 | -1.66 | -0.11 | 57.69 | -83.33 | 6.73 | 17.45 | -7.93 | 0.00 | -3.26 | -6.39 |
| 23Q2 (15) | 13.52 | 16.55 | 20.5 | 0 | 0 | 0 | 2.02 | 47.45 | 494.12 | 0 | 0 | 0 | 4.7 | 9.3 | -1.88 | 0.89 | 41.27 | -12.75 | 3.26 | -7.65 | -8.43 | 16.79 | -7.22 | -10.64 | 4.91 | -1.21 | -3.54 | 0 | 0 | 0 | 6.13 | -10.38 | -8.78 | 0.94 | -1.05 | 623.08 | 4.8 | 0.0 | 5.26 | 4.27 | 11.49 | 11.49 | 0.13 | -45.83 | -45.83 | 5.99 | -31.93 | 4.9 | 10.39 | -19.21 | 6.35 | -0.26 | -136.36 | -100.0 | 5.73 | -34.06 | 2.69 | 0.00 | 8.83 | -9.06 |
| 23Q1 (14) | 11.6 | 4.69 | 43.03 | 0 | 0 | 0 | 1.37 | 38.38 | 661.11 | 0 | 0 | 0 | 4.3 | -16.02 | -9.47 | 0.63 | -21.25 | -34.38 | 3.53 | -9.72 | -3.02 | 18.09 | -7.64 | -12.52 | 4.97 | 1.43 | 13.21 | 0 | 0 | 0 | 6.84 | -5.13 | 38.18 | 0.95 | 691.67 | 763.64 | 4.8 | 5.26 | 5.26 | 3.83 | 0.0 | 7.58 | 0.24 | 0.0 | 20.0 | 8.8 | 7.71 | 30.18 | 12.86 | 5.15 | 22.13 | -0.11 | 15.38 | -37.5 | 8.69 | 8.08 | 30.09 | 0.00 | -8.82 | -16.22 |
| 22Q4 (13) | 11.08 | 5.62 | 54.97 | 0 | 0 | 0 | 0.99 | 47.76 | 0 | 0 | 0 | 0 | 5.12 | -3.4 | 4.49 | 0.8 | -51.81 | -23.08 | 3.91 | -0.76 | 6.54 | 19.59 | -1.86 | -13.32 | 4.9 | -5.41 | 22.81 | 0 | 0 | 0 | 7.21 | 1.55 | 56.06 | 0.12 | -14.29 | 0.0 | 4.56 | 0.0 | -0.22 | 3.83 | 0.0 | 7.58 | 0.24 | 0.0 | 20.0 | 8.17 | 10.85 | 40.86 | 12.23 | 7.0 | 27.8 | -0.13 | -116.67 | 45.83 | 8.04 | 9.99 | 44.6 | 0.00 | -2.48 | -11.95 |
| 22Q3 (12) | 10.49 | -6.51 | 80.24 | 0 | 0 | 0 | 0.67 | 97.06 | 0 | 0 | 0 | 0 | 5.3 | 10.65 | 17.52 | 1.66 | 62.75 | 74.74 | 3.94 | 10.67 | 18.67 | 19.96 | 6.24 | -12.35 | 5.18 | 1.77 | 37.04 | 0 | 0 | 0 | 7.1 | 5.65 | 63.22 | 0.14 | 7.69 | 7.69 | 4.56 | 0.0 | 0.22 | 3.83 | 0.0 | 7.58 | 0.24 | 0.0 | 20.0 | 7.37 | 29.07 | 55.16 | 11.43 | 16.99 | 34.31 | -0.06 | 53.85 | 77.78 | 7.31 | 31.0 | 63.17 | 0.00 | -6.02 | -12.99 |
| 22Q2 (11) | 11.22 | 38.35 | 69.74 | 0 | 0 | 0 | 0.34 | 88.89 | 0 | 0 | 0 | 0 | 4.79 | 0.84 | 39.24 | 1.02 | 6.25 | 168.42 | 3.56 | -2.2 | 16.72 | 18.79 | -9.17 | -18.45 | 5.09 | 15.95 | 27.57 | 0 | 0 | 0 | 6.72 | 35.76 | 73.64 | 0.13 | 18.18 | 62.5 | 4.56 | 0.0 | -0.22 | 3.83 | 7.58 | 13.31 | 0.24 | 20.0 | 0.0 | 5.71 | -15.53 | 11.09 | 9.77 | -7.22 | 11.53 | -0.13 | -62.5 | 50.0 | 5.58 | -16.47 | 14.34 | 0.00 | 0.26 | -61.84 |
| 22Q1 (10) | 8.11 | 13.43 | 8.13 | 0 | 0 | 0 | 0.18 | 0 | 0 | 0 | 0 | 0 | 4.75 | -3.06 | 40.12 | 0.96 | -7.69 | 220.0 | 3.64 | -0.82 | 39.46 | 20.68 | -8.48 | 5.47 | 4.39 | 10.03 | 14.32 | 0 | 0 | 0 | 4.95 | 7.14 | 58.65 | 0.11 | -8.33 | 22.22 | 4.56 | -0.22 | 0.44 | 3.56 | 0.0 | 5.33 | 0.2 | 0.0 | -16.67 | 6.76 | 16.55 | 42.32 | 10.53 | 10.03 | 25.66 | -0.08 | 66.67 | 66.67 | 6.68 | 20.14 | 48.12 | 0.00 | -4.18 | -62.51 |
| 21Q4 (9) | 7.15 | 22.85 | -1.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.9 | 8.65 | 51.23 | 1.04 | 9.47 | 126.09 | 3.67 | 10.54 | 53.56 | 22.60 | -0.76 | 24.24 | 3.99 | 5.56 | 13.68 | 0 | 0 | 0 | 4.62 | 6.21 | 77.69 | 0.12 | -7.69 | 20.0 | 4.57 | 0.44 | 0.88 | 3.56 | 0.0 | 5.33 | 0.2 | 0.0 | -16.67 | 5.8 | 22.11 | 30.04 | 9.57 | 12.46 | 18.44 | -0.24 | 11.11 | -20.0 | 5.56 | 24.11 | 30.52 | 0.00 | -3.63 | -61.45 |
| 21Q3 (8) | 5.82 | -11.95 | -14.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.51 | 31.1 | 42.27 | 0.95 | 150.0 | 227.59 | 3.32 | 8.85 | 54.42 | 22.77 | -1.15 | 32.81 | 3.78 | -5.26 | 4.13 | 0 | 0 | 0 | 4.35 | 12.4 | 135.14 | 0.13 | 62.5 | 18.18 | 4.55 | -0.44 | 0.22 | 3.56 | 5.33 | 5.33 | 0.2 | -16.67 | -16.67 | 4.75 | -7.59 | 18.45 | 8.51 | -2.85 | 11.53 | -0.27 | -3.85 | 3.57 | 4.48 | -8.2 | 20.11 | 0.00 | -58.78 | -60.86 |
| 21Q2 (7) | 6.61 | -11.87 | 8.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.44 | 1.47 | -1.99 | 0.38 | 26.67 | -55.29 | 3.05 | 16.86 | 15.53 | 23.04 | 17.48 | 0 | 3.99 | 3.91 | 20.18 | 0 | 0 | 0 | 3.87 | 24.04 | 163.27 | 0.08 | -11.11 | -27.27 | 4.57 | 0.66 | -1.51 | 3.38 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 5.14 | 8.21 | 38.17 | 8.76 | 4.53 | 19.18 | -0.26 | -8.33 | 25.71 | 4.88 | 8.2 | 44.81 | 0.00 | -1.51 | -9.32 |
| 21Q1 (6) | 7.5 | 3.31 | 18.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.39 | 4.63 | 5.28 | 0.3 | -34.78 | 76.47 | 2.61 | 9.21 | 8.75 | 19.61 | 7.81 | 0 | 3.84 | 9.4 | 19.63 | 0 | 0 | 0 | 3.12 | 20.0 | 109.4 | 0.09 | -10.0 | -25.0 | 4.54 | 0.22 | 1.34 | 3.38 | 0.0 | 4.32 | 0.24 | 0.0 | 118.18 | 4.75 | 6.5 | 25.0 | 8.38 | 3.71 | 17.2 | -0.24 | -20.0 | 14.29 | 4.51 | 5.87 | 28.12 | 0.00 | -1.46 | -9.11 |
| 20Q4 (5) | 7.26 | 6.45 | 4.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.24 | 2.21 | 22.73 | 0.46 | 58.62 | 206.67 | 2.39 | 11.16 | 12.74 | 18.19 | 6.09 | 0 | 3.51 | -3.31 | 10.38 | 0 | 0 | 0 | 2.6 | 40.54 | 154.9 | 0.1 | -9.09 | -16.67 | 4.53 | -0.22 | 1.34 | 3.38 | 0.0 | 4.32 | 0.24 | 0.0 | 118.18 | 4.46 | 11.22 | 22.87 | 8.08 | 5.9 | 15.76 | -0.2 | 28.57 | 16.67 | 4.26 | 14.21 | 25.66 | 0.00 | -2.16 | -7.36 |
| 20Q3 (4) | 6.82 | 11.62 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.17 | -9.69 | 0.0 | 0.29 | -65.88 | 0.0 | 2.15 | -18.56 | 0.0 | 17.15 | 0 | 0.0 | 3.63 | 9.34 | 0.0 | 0 | 0 | 0.0 | 1.85 | 25.85 | 0.0 | 0.11 | 0.0 | 0.0 | 4.54 | -2.16 | 0.0 | 3.38 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 4.01 | 7.8 | 0.0 | 7.63 | 3.81 | 0.0 | -0.28 | 20.0 | 0.0 | 3.73 | 10.68 | 0.0 | 0.00 | -4.5 | 0.0 |
