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) | 9.61 | 73.47 | 6.3 | 26.0 | 2.41 | 6.17 | 0 | 0 | 26.82 | -1.18 | -2.27 | 0 | 6.58 | -14.55 | 24.53 | -13.53 | 4.16 | -40.66 | 2.36 | -3.28 | 12.38 | -0.8 | 1.01 | 1.0 | 7.47 | 0.0 | 1.64 | 1.86 | 0.05 | -16.67 | 1.4 | -71.01 | 3.1 | -52.31 | -0.01 | 0 | 1.39 | -70.92 | 0.10 | 22.58 |
| 2022 (9) | 5.54 | -19.48 | 5.0 | -6.02 | 2.27 | -5.02 | 0 | 0 | 27.14 | 21.92 | 0.3 | -84.38 | 7.7 | 64.53 | 28.37 | 34.95 | 7.01 | 447.66 | 2.44 | -40.05 | 12.48 | 413.58 | 1.0 | 1011.11 | 7.47 | 1.22 | 1.61 | 13.38 | 0.06 | 0.0 | 4.83 | -22.22 | 6.5 | -15.47 | -0.05 | 0 | 4.78 | -22.28 | 0.08 | 272.79 |
| 2021 (8) | 6.88 | -25.22 | 5.32 | 274.65 | 2.39 | 10.65 | 0 | 0 | 22.26 | 34.34 | 1.92 | -7.25 | 4.68 | 63.64 | 21.02 | 21.81 | 1.28 | 66.23 | 4.07 | 56.54 | 2.43 | -64.78 | 0.09 | -67.86 | 7.38 | 9.17 | 1.42 | 16.39 | 0.06 | 100.0 | 6.21 | -4.61 | 7.69 | -0.9 | -0.06 | 0 | 6.15 | -4.65 | 0.02 | 63.82 |
| 2020 (7) | 9.2 | 37.52 | 1.42 | -6.58 | 2.16 | -14.96 | 0 | 0 | 16.57 | -0.96 | 2.07 | 305.88 | 2.86 | 8.33 | 17.26 | 9.38 | 0.77 | -1.28 | 2.6 | 7.44 | 6.9 | -5.61 | 0.28 | -41.67 | 6.76 | 0.0 | 1.22 | 4.27 | 0.03 | 200.0 | 6.51 | 35.34 | 7.76 | 29.33 | -0.06 | 0 | 6.45 | 34.94 | 0.01 | 92.22 |
| 2019 (6) | 6.69 | 38.22 | 1.52 | 102.67 | 2.54 | -26.59 | 0 | 0 | 16.73 | -33.61 | 0.51 | -85.0 | 2.64 | -46.23 | 15.78 | -19.01 | 0.78 | -35.0 | 2.42 | -7.63 | 7.31 | -28.68 | 0.48 | -26.15 | 6.76 | 12.48 | 1.17 | 40.96 | 0.01 | 0 | 4.81 | -30.09 | 6.0 | -22.18 | -0.03 | 0 | 4.78 | -30.42 | 0.01 | 0 |
| 2018 (5) | 4.84 | -30.66 | 0.75 | -62.5 | 3.46 | 0.58 | 0 | 0 | 25.2 | 11.41 | 3.4 | -10.05 | 4.91 | 68.15 | 19.48 | 50.94 | 1.2 | 11.11 | 2.62 | -3.32 | 10.25 | -2.38 | 0.65 | -22.62 | 6.01 | 43.1 | 0.83 | 84.44 | 0 | 0 | 6.88 | 16.22 | 7.71 | 20.85 | -0.01 | 0 | 6.87 | 13.18 | 0.00 | 0 |
| 2017 (4) | 6.98 | 70.24 | 2.0 | 412.82 | 3.44 | 38.15 | 0 | 0 | 22.62 | 5.75 | 3.78 | 14.2 | 2.92 | -6.41 | 12.91 | -11.5 | 1.08 | 54.29 | 2.71 | 11.98 | 10.5 | 14.01 | 0.84 | -19.23 | 4.2 | 48.41 | 0.45 | 275.0 | 0 | 0 | 5.92 | 48.74 | 6.38 | 55.61 | 0.15 | -74.14 | 6.07 | 33.11 | 0.00 | 0 |
| 2016 (3) | 4.1 | 32.69 | 0.39 | -74.17 | 2.49 | 3.32 | 0 | 0 | 21.39 | 29.64 | 3.31 | 173.55 | 3.12 | 31.09 | 14.59 | 1.12 | 0.7 | -17.65 | 2.42 | -26.67 | 9.21 | -17.91 | 1.04 | -15.45 | 2.83 | 13.2 | 0.12 | 0 | 0 | 0 | 3.98 | 206.15 | 4.1 | 215.38 | 0.58 | 5700.0 | 4.56 | 248.09 | 0.00 | 0 |
| 2015 (2) | 3.09 | 602.27 | 1.51 | -18.82 | 2.41 | -84.03 | 0 | 0 | 16.5 | 84.36 | 1.21 | 0 | 2.38 | -5.18 | 14.42 | -48.57 | 0.85 | -2.3 | 3.3 | -1.79 | 11.22 | 2057.69 | 1.23 | -13.38 | 2.5 | -94.9 | 0 | 0 | 0 | 0 | 1.3 | 0 | 1.3 | 0 | 0.01 | 0.0 | 1.31 | 0 | 0.00 | 0 |
| 2014 (1) | 0.44 | 62.96 | 1.86 | 89.8 | 15.09 | 487.16 | 0 | 0 | 8.95 | 34.38 | -3.01 | 0 | 2.51 | -5.99 | 28.04 | -30.05 | 0.87 | 14.47 | 3.36 | 21.74 | 0.52 | -96.31 | 1.42 | -13.94 | 49.0 | 0.0 | 0 | 0 | 0 | 0 | -47.54 | 0 | -47.54 | 0 | 0.01 | -80.0 | -47.53 | 0 | 0.00 | 0 |
| 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) | 8.23 | 9.3 | -34.05 | 8.05 | 62.63 | -14.09 | 7.09 | -0.14 | 191.77 | 0 | 0 | 0 | 5.96 | -0.5 | -11.04 | 0.28 | 47.37 | 115.82 | 4.79 | 0.0 | -17.98 | 19.49 | 3.01 | -8.44 | 3.7 | 5.41 | -41.08 | 2.54 | -0.39 | 6.28 | 5.49 | -16.06 | -57.34 | 2.59 | 153.92 | 153.92 | 9.17 | 0.0 | 22.76 | 1.64 | 0.0 | 0.0 | 0.01 | 0.0 | -80.0 | 1.91 | 17.18 | 6.11 | 3.57 | 8.51 | 2.0 | -0.02 | -120.0 | 50.0 | 1.89 | 9.25 | 7.39 | 0.08 | -4.52 | -24.57 |
| 24Q2 (19) | 7.53 | -0.26 | -26.96 | 4.95 | -18.85 | -6.95 | 7.1 | 212.78 | 185.14 | 0 | 0 | 0 | 5.99 | 7.93 | -8.41 | 0.19 | 0 | 182.61 | 4.79 | -8.59 | -14.31 | 18.92 | -6.6 | -2.6 | 3.51 | -11.36 | -40.81 | 2.55 | -1.16 | 6.69 | 6.54 | -42.78 | -56.49 | 1.02 | 0.99 | 0.0 | 9.17 | 22.76 | 22.76 | 1.64 | 0.0 | 0.0 | 0.01 | -80.0 | -80.0 | 1.63 | 16.43 | -54.34 | 3.29 | 6.13 | -37.57 | 0.1 | -33.33 | 266.67 | 1.73 | 11.61 | -50.71 | 0.08 | -22.68 | -0.11 |
| 24Q1 (18) | 7.55 | -21.44 | 89.22 | 6.1 | -3.17 | 50.99 | 2.27 | -5.81 | 3.65 | 0 | 0 | 0 | 5.55 | -21.61 | -14.75 | 0 | 100.0 | -100.0 | 5.24 | -20.36 | -28.9 | 20.26 | -17.41 | -17.36 | 3.96 | -4.81 | -43.19 | 2.58 | 9.32 | 7.05 | 11.43 | -7.67 | 0.35 | 1.01 | 0.0 | 2.02 | 7.47 | 0.0 | 0.0 | 1.64 | 0.0 | 1.86 | 0.05 | 0.0 | -16.67 | 1.4 | 0.0 | -63.35 | 3.1 | 0.0 | -43.64 | 0.15 | 1600.0 | 400.0 | 1.55 | 11.51 | -58.89 | 0.11 | 5.51 | 28.07 |
| 23Q4 (17) | 9.61 | -23.0 | 73.47 | 6.3 | -32.76 | 26.0 | 2.41 | -0.82 | 6.17 | 0 | 0 | 0 | 7.08 | 5.67 | -7.93 | -0.37 | 79.1 | -305.56 | 6.58 | 12.67 | -14.55 | 24.52 | 15.23 | -13.56 | 4.16 | -33.76 | -40.66 | 2.36 | -1.26 | -3.28 | 12.38 | -3.81 | -0.8 | 1.01 | -0.98 | 1.0 | 7.47 | 0.0 | 0.0 | 1.64 | 0.0 | 1.86 | 0.05 | 0.0 | -16.67 | 1.4 | -22.22 | -71.01 | 3.1 | -11.43 | -52.31 | -0.01 | 75.0 | 80.0 | 1.39 | -21.02 | -70.92 | 0.10 | -3.15 | 22.58 |
| 23Q3 (16) | 12.48 | 21.05 | 93.49 | 9.37 | 76.13 | 59.9 | 2.43 | -2.41 | 5.19 | 0 | 0 | 0 | 6.7 | 2.45 | -16.67 | -1.77 | -669.57 | -2066.67 | 5.84 | 4.47 | -31.05 | 21.28 | 9.57 | -36.83 | 6.28 | 5.9 | -11.3 | 2.39 | 0.0 | -13.41 | 12.87 | -14.37 | 1.9 | 1.02 | 0.0 | 2.0 | 7.47 | 0.0 | 0.0 | 1.64 | 0.0 | 1.86 | 0.05 | 0.0 | -16.67 | 1.8 | -49.58 | -61.12 | 3.5 | -33.59 | -44.53 | -0.04 | 33.33 | 33.33 | 1.76 | -49.86 | -61.49 | 0.11 | 26.44 | 6.31 |
| 23Q2 (15) | 10.31 | 158.4 | 25.89 | 5.32 | 31.68 | -15.96 | 2.49 | 13.7 | 18.01 | 0 | 0 | 0 | 6.54 | 0.46 | -16.48 | -0.23 | -330.0 | -169.7 | 5.59 | -24.15 | -31.16 | 19.42 | -20.75 | -44.98 | 5.93 | -14.92 | 13.82 | 2.39 | -0.83 | -13.41 | 15.03 | 31.96 | 8.99 | 1.02 | 3.03 | 2.0 | 7.47 | 0.0 | 0.0 | 1.64 | 1.86 | 1.86 | 0.05 | -16.67 | -16.67 | 3.57 | -6.54 | -21.71 | 5.27 | -4.18 | -15.41 | -0.06 | -20.0 | 14.29 | 3.51 | -6.9 | -21.83 | 0.08 | -0.87 | -18.9 |
| 23Q1 (14) | 3.99 | -27.98 | -56.96 | 4.04 | -19.2 | 38.36 | 2.19 | -3.52 | -3.95 | 0 | 0 | 0 | 6.51 | -15.34 | 81.84 | 0.1 | -44.44 | 132.26 | 7.37 | -4.29 | 155.02 | 24.51 | -13.61 | 77.76 | 6.97 | -0.57 | 213.96 | 2.41 | -1.23 | -50.72 | 11.39 | -8.73 | -19.28 | 0.99 | -1.0 | 2375.0 | 7.47 | 0.0 | 0.13 | 1.61 | 0.0 | 13.38 | 0.06 | 0.0 | 0.0 | 3.82 | -20.91 | -35.25 | 5.5 | -15.38 | -25.47 | -0.05 | 0.0 | 16.67 | 3.77 | -21.13 | -35.45 | 0.08 | 0.99 | 291.71 |
| 22Q4 (13) | 5.54 | -14.11 | -19.48 | 5.0 | -14.68 | -6.02 | 2.27 | -1.73 | -5.02 | 0 | 0 | 0 | 7.69 | -4.35 | 35.15 | 0.18 | 100.0 | -25.0 | 7.7 | -9.09 | 64.53 | 28.37 | -15.79 | 34.89 | 7.01 | -0.99 | 447.66 | 2.44 | -11.59 | -40.05 | 12.48 | -1.19 | 413.58 | 1.0 | 0.0 | 1011.11 | 7.47 | 0.0 | 1.22 | 1.61 | 0.0 | 13.38 | 0.06 | 0.0 | 0.0 | 4.83 | 4.32 | -22.22 | 6.5 | 3.01 | -15.47 | -0.05 | 16.67 | 16.67 | 4.78 | 4.6 | -22.28 | 0.08 | -16.01 | 272.79 |
| 22Q3 (12) | 6.45 | -21.25 | -19.98 | 5.86 | -7.42 | 187.25 | 2.31 | 9.48 | -3.35 | 0 | 0 | 0 | 8.04 | 2.68 | 36.27 | 0.09 | -72.73 | -79.07 | 8.47 | 4.31 | 187.12 | 33.69 | -4.57 | 142.69 | 7.08 | 35.89 | 500.0 | 2.76 | 0.0 | -31.85 | 12.63 | -8.41 | 144.77 | 1.0 | 0.0 | 614.29 | 7.47 | 0.0 | 9.85 | 1.61 | 0.0 | 13.38 | 0.06 | 0.0 | 0.0 | 4.63 | 1.54 | -22.18 | 6.31 | 1.28 | -14.96 | -0.06 | 14.29 | -20.0 | 4.57 | 1.78 | -22.54 | 0.10 | -3.55 | 287.26 |
| 22Q2 (11) | 8.19 | -11.65 | 8.05 | 6.33 | 116.78 | 322.0 | 2.11 | -7.46 | -7.05 | 0 | 0 | 0 | 7.83 | 118.72 | 35.23 | 0.33 | 206.45 | -43.1 | 8.12 | 180.97 | 119.46 | 35.30 | 156.05 | 92.17 | 5.21 | 134.68 | 211.98 | 2.76 | -43.56 | -31.68 | 13.79 | -2.27 | 157.76 | 1.0 | 2400.0 | 426.32 | 7.47 | 0.13 | 9.85 | 1.61 | 13.38 | 31.97 | 0.06 | 0.0 | 100.0 | 4.56 | -22.71 | -41.24 | 6.23 | -15.58 | -30.85 | -0.07 | -16.67 | -75.0 | 4.49 | -23.12 | -41.84 | 0.10 | 378.79 | 390.79 |
| 22Q1 (10) | 9.27 | 34.74 | 1.98 | 2.92 | -45.11 | 32.73 | 2.28 | -4.6 | 0.0 | 0 | 0 | 0 | 3.58 | -37.08 | -26.49 | -0.31 | -229.17 | -146.27 | 2.89 | -38.25 | 5.09 | 13.79 | -34.45 | -6.09 | 2.22 | 73.44 | 56.34 | 4.89 | 20.15 | 20.74 | 14.11 | 480.66 | 117.75 | 0.04 | -55.56 | -83.33 | 7.46 | 1.08 | 9.87 | 1.42 | 0.0 | 16.39 | 0.06 | 0.0 | 100.0 | 5.9 | -4.99 | -17.83 | 7.38 | -4.03 | -12.46 | -0.06 | 0.0 | -100.0 | 5.84 | -5.04 | -18.32 | 0.02 | -3.89 | 53.23 |
| 21Q4 (9) | 6.88 | -14.64 | -25.22 | 5.32 | 160.78 | 274.65 | 2.39 | 0.0 | 10.65 | 0 | 0 | 0 | 5.69 | -3.56 | 21.32 | 0.24 | -44.19 | -52.94 | 4.68 | 58.64 | 63.64 | 21.03 | 51.51 | 21.86 | 1.28 | 8.47 | 66.23 | 4.07 | 0.49 | 56.54 | 2.43 | -52.91 | -64.78 | 0.09 | -35.71 | -67.86 | 7.38 | 8.53 | 9.17 | 1.42 | 0.0 | 16.39 | 0.06 | 0.0 | 100.0 | 6.21 | 4.37 | -4.61 | 7.69 | 3.64 | -0.9 | -0.06 | -20.0 | 0.0 | 6.15 | 4.24 | -4.65 | 0.02 | -12.75 | 63.82 |
| 21Q3 (8) | 8.06 | 6.33 | -6.17 | 2.04 | 36.0 | -13.56 | 2.39 | 5.29 | 1.7 | 0 | 0 | 0 | 5.9 | 1.9 | 23.17 | 0.43 | -25.86 | -46.91 | 2.95 | -20.27 | -6.94 | 13.88 | -24.43 | -32.03 | 1.18 | -29.34 | 66.2 | 4.05 | 0.25 | 52.83 | 5.16 | -3.55 | -25.86 | 0.14 | -26.32 | -57.58 | 6.8 | 0.0 | 0.59 | 1.42 | 16.39 | 16.39 | 0.06 | 100.0 | 100.0 | 5.95 | -23.32 | -1.98 | 7.42 | -17.65 | 1.37 | -0.05 | -25.0 | 16.67 | 5.9 | -23.58 | -1.83 | 0.03 | 22.23 | 238.13 |
| 21Q2 (7) | 7.58 | -16.61 | 39.08 | 1.5 | -31.82 | 305.41 | 2.27 | -0.44 | -4.62 | 0 | 0 | 0 | 5.79 | 18.89 | 32.19 | 0.58 | -13.43 | -17.14 | 3.7 | 34.55 | 47.41 | 18.37 | 25.13 | 0 | 1.67 | 17.61 | 187.93 | 4.04 | -0.25 | 50.19 | 5.35 | -17.44 | -2.01 | 0.19 | -20.83 | -50.0 | 6.8 | 0.15 | 0.59 | 1.22 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 7.76 | 8.08 | 47.53 | 9.01 | 6.88 | 38.4 | -0.04 | -33.33 | -100.0 | 7.72 | 7.97 | 47.33 | 0.02 | 49.49 | 163.27 |
| 21Q1 (6) | 9.09 | -1.2 | 41.59 | 2.2 | 54.93 | -14.4 | 2.28 | 5.56 | -4.2 | 0 | 0 | 0 | 4.87 | 3.84 | 79.7 | 0.67 | 31.37 | 1240.0 | 2.75 | -3.85 | 3.0 | 14.68 | -14.93 | 0 | 1.42 | 84.42 | 89.33 | 4.05 | 55.77 | 48.35 | 6.48 | -6.09 | 6.23 | 0.24 | -14.29 | -44.19 | 6.79 | 0.44 | 0.44 | 1.22 | 0.0 | 4.27 | 0.03 | 0.0 | 200.0 | 7.18 | 10.29 | 47.43 | 8.43 | 8.63 | 39.34 | -0.03 | 50.0 | 25.0 | 7.15 | 10.85 | 48.03 | 0.01 | 2.75 | 83.91 |
| 20Q4 (5) | 9.2 | 7.1 | 37.52 | 1.42 | -39.83 | -6.58 | 2.16 | -8.09 | -14.96 | 0 | 0 | 0 | 4.69 | -2.09 | 28.85 | 0.51 | -37.04 | 296.15 | 2.86 | -9.78 | 8.33 | 17.26 | -15.5 | 0 | 0.77 | 8.45 | -1.28 | 2.6 | -1.89 | 7.44 | 6.9 | -0.86 | -5.61 | 0.28 | -15.15 | -41.67 | 6.76 | 0.0 | 0.0 | 1.22 | 0.0 | 4.27 | 0.03 | 0.0 | 200.0 | 6.51 | 7.25 | 35.34 | 7.76 | 6.01 | 29.33 | -0.06 | 0.0 | -100.0 | 6.45 | 7.32 | 34.94 | 0.01 | 80.09 | 92.22 |
| 20Q3 (4) | 8.59 | 57.61 | 0.0 | 2.36 | 537.84 | 0.0 | 2.35 | -1.26 | 0.0 | 0 | 0 | 0.0 | 4.79 | 9.36 | 0.0 | 0.81 | 15.71 | 0.0 | 3.17 | 26.29 | 0.0 | 20.43 | 0 | 0.0 | 0.71 | 22.41 | 0.0 | 2.65 | -1.49 | 0.0 | 6.96 | 27.47 | 0.0 | 0.33 | -13.16 | 0.0 | 6.76 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 6.07 | 15.4 | 0.0 | 7.32 | 12.44 | 0.0 | -0.06 | -200.0 | 0.0 | 6.01 | 14.69 | 0.0 | 0.01 | -4.83 | 0.0 |
