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) | 14.73 | -30.45 | 13.28 | -17.62 | 4.52 | 203.36 | 0 | 0 | 82.6 | -4.84 | 0.32 | 0 | 17.83 | 6.51 | 21.59 | 11.93 | 10.08 | 18.73 | 0.27 | -6.9 | 25.63 | -7.17 | 0.02 | -50.0 | 21.84 | 0.0 | 3.69 | 0.0 | 7.53 | 5.17 | 8.41 | -0.59 | 19.63 | 1.66 | -8.87 | 0 | -0.46 | 0 | 0.03 | 1.09 |
| 2022 (9) | 21.18 | 91.67 | 16.12 | -17.8 | 1.49 | -67.61 | 0 | 0 | 86.8 | 11.07 | -3.08 | 0 | 16.74 | -18.54 | 19.29 | -26.66 | 8.49 | -52.12 | 0.29 | 190.0 | 27.61 | 71.6 | 0.04 | 100.0 | 21.84 | 24.52 | 3.69 | 11.82 | 7.16 | 1.7 | 8.46 | -33.65 | 19.31 | -16.37 | -7.53 | 0 | 0.93 | -83.36 | 0.03 | -1.0 |
| 2021 (8) | 11.05 | -41.1 | 19.61 | 336.75 | 4.6 | 94.92 | 0 | 0 | 78.15 | 34.93 | 3.9 | 482.09 | 20.55 | 36.09 | 26.30 | 0.86 | 17.73 | 52.98 | 0.1 | 0 | 16.09 | -24.39 | 0.02 | -33.33 | 17.54 | 0.0 | 3.3 | 0.0 | 7.04 | -31.91 | 12.75 | 129.73 | 23.09 | 20.32 | -7.16 | 0 | 5.59 | 0 | 0.03 | 0 |
| 2020 (7) | 18.76 | -0.42 | 4.49 | -9.66 | 2.36 | 0 | 0 | 0 | 57.92 | -4.63 | 0.67 | 0 | 15.1 | -8.98 | 26.07 | -4.57 | 11.59 | 19.24 | 0 | 0 | 21.28 | -14.74 | 0.03 | -25.0 | 17.54 | 0.0 | 3.3 | 2.17 | 10.34 | 74.07 | 5.55 | -43.65 | 19.19 | 0.84 | -7.04 | 0 | -1.49 | 0 | 0.00 | 0 |
| 2019 (6) | 18.84 | 5.61 | 4.97 | 1.64 | 0 | 0 | 0 | 0 | 60.73 | 9.6 | -0.6 | 0 | 16.59 | 33.79 | 27.32 | 22.07 | 9.72 | -13.21 | 0 | 0 | 24.96 | 23.08 | 0.04 | -20.0 | 17.54 | 0.0 | 3.23 | 0.0 | 5.94 | 57.56 | 9.85 | -21.95 | 19.03 | -3.06 | -8.32 | 0 | 1.53 | -77.1 | 0.00 | 0 |
| 2018 (5) | 17.84 | 7.99 | 4.89 | -22.38 | 0.32 | -84.39 | 0 | 0 | 55.41 | -21.76 | -1.39 | 0 | 12.4 | -20.97 | 22.38 | 1.01 | 11.2 | -25.88 | 0 | 0 | 20.28 | 49.67 | 0.05 | 0.0 | 17.54 | 0.0 | 3.23 | 9.49 | 3.77 | 5.9 | 12.62 | -16.53 | 19.63 | -9.25 | -5.94 | 0 | 6.68 | -41.15 | 0.00 | 0 |
| 2017 (4) | 16.52 | 12.69 | 6.3 | 37.55 | 2.05 | 144.05 | 0 | 0 | 70.82 | 14.23 | 2.8 | -37.78 | 15.69 | 4.46 | 22.15 | -8.55 | 15.11 | 32.89 | 0 | 0 | 13.55 | -19.78 | 0.05 | -28.57 | 17.54 | 10.73 | 2.95 | 18.0 | 3.56 | 67.14 | 15.12 | -8.09 | 21.63 | 2.61 | -3.77 | 0 | 11.35 | -11.95 | 0.00 | 0 |
| 2016 (3) | 14.66 | 28.37 | 4.58 | -7.1 | 0.84 | -17.65 | 0 | 0 | 62.0 | -3.4 | 4.5 | 97.37 | 15.02 | -8.47 | 24.23 | -5.25 | 11.37 | 43.2 | 0 | 0 | 16.89 | 2.55 | 0.07 | 16.67 | 15.84 | 4.49 | 2.5 | 9.65 | 2.13 | 0.0 | 16.45 | 23.59 | 21.08 | 18.96 | -3.56 | 0 | 12.89 | -22.77 | 0.00 | 0 |
| 2015 (2) | 11.42 | -21.02 | 4.93 | 1.23 | 1.02 | -89.84 | 0 | 0 | 64.18 | 12.66 | 2.28 | 7.55 | 16.41 | 51.1 | 25.57 | 34.13 | 7.94 | -18.4 | 0.33 | -26.67 | 16.47 | 3404.26 | 0.06 | 0.0 | 15.16 | 0.0 | 2.28 | 10.68 | 2.13 | 0.0 | 13.31 | 6.31 | 17.72 | 6.04 | 3.38 | -17.36 | 16.69 | 0.48 | 0.00 | 0 |
| 2014 (1) | 14.46 | -41.08 | 4.87 | 181.5 | 10.04 | 1238.67 | 0 | 0 | 56.97 | -34.05 | 2.12 | -70.35 | 10.86 | -23.74 | 19.06 | 15.63 | 9.73 | -9.57 | 0.45 | 0 | 0.47 | -95.45 | 0.06 | 200.0 | 15.16 | 31.48 | 2.06 | 52.59 | 2.13 | 0.0 | 12.52 | -17.36 | 16.71 | -10.31 | 4.09 | 136.42 | 16.61 | -1.6 | 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) | 17.54 | 28.03 | 9.28 | 14.62 | 10.59 | 16.03 | 5.98 | 18.65 | 1050.0 | 0 | 0 | 0 | 22.68 | 4.18 | -2.16 | -1.69 | -703.57 | -512.2 | 18.45 | 4.53 | 13.54 | 21.39 | 5.14 | 10.62 | 11.82 | 1.03 | 5.16 | 0.27 | 0.0 | -3.57 | 23.86 | 1.75 | -20.99 | 0.04 | 100.0 | 33.33 | 21.84 | 0.0 | 0.0 | 3.72 | 0.0 | 0.81 | 8.87 | 0.0 | 17.8 | 5.32 | -24.11 | -35.59 | 17.91 | -8.62 | -8.06 | -6.39 | 12.47 | 20.72 | -1.07 | -268.97 | -635.0 | 0.03 | 1.29 | -0.17 |
| 24Q2 (19) | 13.7 | -7.12 | -11.5 | 13.22 | -6.37 | 6.96 | 5.04 | 2.02 | 184.75 | 0 | 0 | 0 | 21.77 | 7.24 | 2.21 | 0.28 | 315.38 | 250.0 | 17.65 | 7.1 | 13.43 | 20.35 | 6.52 | 12.5 | 11.7 | 19.88 | 6.46 | 0.27 | 0.0 | 0.0 | 23.45 | -1.76 | -25.37 | 0.02 | 0.0 | -33.33 | 21.84 | 0.0 | 0.0 | 3.72 | 0.81 | 0.81 | 8.87 | 17.8 | 17.8 | 7.01 | -13.46 | -10.7 | 19.6 | 1.45 | 2.78 | -7.3 | 5.81 | 25.13 | -0.29 | -182.86 | 84.74 | 0.02 | -1.84 | -3.03 |
| 24Q1 (18) | 14.75 | 0.14 | -21.29 | 14.12 | 6.33 | 10.92 | 4.94 | 9.29 | 206.83 | 0 | 0 | 0 | 20.3 | -5.54 | 22.0 | -0.13 | -192.86 | 59.38 | 16.48 | -7.57 | 29.97 | 19.10 | -11.49 | 28.12 | 9.76 | -3.17 | -13.09 | 0.27 | 0.0 | -6.9 | 23.87 | -6.87 | -25.1 | 0.02 | 0.0 | -50.0 | 21.84 | 0.0 | 0.0 | 3.69 | 0.0 | 0.0 | 7.53 | 0.0 | 5.17 | 8.1 | -3.69 | -0.49 | 19.32 | -1.58 | 1.74 | -7.75 | 12.63 | -7.49 | 0.35 | 176.09 | -62.37 | 0.03 | -0.72 | 1.02 |
| 23Q4 (17) | 14.73 | -8.22 | -30.45 | 13.28 | 5.4 | -17.62 | 4.52 | 769.23 | 203.36 | 0 | 0 | 0 | 21.49 | -7.29 | -6.16 | 0.14 | -65.85 | -74.55 | 17.83 | 9.72 | 6.51 | 21.58 | 11.6 | 11.91 | 10.08 | -10.32 | 18.73 | 0.27 | -3.57 | -6.9 | 25.63 | -15.13 | -7.17 | 0.02 | -33.33 | -50.0 | 21.84 | 0.0 | 0.0 | 3.69 | 0.0 | 0.0 | 7.53 | 0.0 | 5.17 | 8.41 | 1.82 | -0.59 | 19.63 | 0.77 | 1.66 | -8.87 | -10.05 | -17.8 | -0.46 | -330.0 | -149.46 | 0.03 | 1.14 | 1.09 |
| 23Q3 (16) | 16.05 | 3.68 | 11.3 | 12.6 | 1.94 | -42.15 | 0.52 | -70.62 | -62.86 | 0 | 0 | 0 | 23.18 | 8.83 | -7.98 | 0.41 | 412.5 | 119.71 | 16.25 | 4.43 | -15.67 | 19.34 | 6.93 | -12.14 | 11.24 | 2.27 | -27.99 | 0.28 | 3.7 | -6.67 | 30.2 | -3.88 | 13.66 | 0.03 | 0.0 | -25.0 | 21.84 | 0.0 | 24.52 | 3.69 | 0.0 | 0.0 | 7.53 | 0.0 | 5.17 | 8.26 | 5.22 | 4.56 | 19.48 | 2.15 | 3.84 | -8.06 | 17.33 | -12.73 | 0.2 | 110.53 | -73.33 | 0.03 | -1.61 | -9.5 |
| 23Q2 (15) | 15.48 | -17.4 | 34.26 | 12.36 | -2.91 | -40.69 | 1.77 | 9.94 | -64.1 | 0 | 0 | 0 | 21.3 | 28.0 | 4.87 | 0.08 | 125.0 | 105.59 | 15.56 | 22.71 | 2.1 | 18.09 | 21.3 | -2.04 | 10.99 | -2.14 | -45.32 | 0.27 | -6.9 | -10.0 | 31.42 | -1.41 | 68.29 | 0.03 | -25.0 | -40.0 | 21.84 | 0.0 | 24.52 | 3.69 | 0.0 | 0.0 | 7.53 | 5.17 | 5.17 | 7.85 | -3.56 | -21.34 | 19.07 | 0.42 | -8.49 | -9.75 | -35.23 | -47.95 | -1.9 | -304.3 | -156.05 | 0.03 | 2.25 | -2.92 |
| 23Q1 (14) | 18.74 | -11.52 | 86.28 | 12.73 | -21.03 | -27.92 | 1.61 | 8.05 | -66.11 | 0 | 0 | 0 | 16.64 | -27.34 | -9.57 | -0.32 | -158.18 | -166.67 | 12.68 | -24.25 | -25.28 | 14.91 | -22.69 | -29.67 | 11.23 | 32.27 | -46.95 | 0.29 | 0.0 | 190.0 | 31.87 | 15.43 | 66.34 | 0.04 | 0.0 | -20.0 | 21.84 | 0.0 | 24.52 | 3.69 | 0.0 | 11.82 | 7.16 | 0.0 | 1.7 | 8.14 | -3.78 | -35.55 | 18.99 | -1.66 | -17.29 | -7.21 | 4.25 | -47.14 | 0.93 | 0.0 | -87.97 | 0.03 | -0.64 | 1.96 |
| 22Q4 (13) | 21.18 | 46.88 | 91.67 | 16.12 | -25.99 | -17.8 | 1.49 | 6.43 | -67.61 | 0 | 0 | 0 | 22.9 | -9.09 | -3.13 | 0.55 | 126.44 | -80.7 | 16.74 | -13.13 | -18.54 | 19.29 | -12.39 | -26.66 | 8.49 | -45.61 | -52.12 | 0.29 | -3.33 | 190.0 | 27.61 | 3.91 | 71.6 | 0.04 | 0.0 | 100.0 | 21.84 | 24.52 | 24.52 | 3.69 | 0.0 | 11.82 | 7.16 | 0.0 | 1.7 | 8.46 | 7.09 | -33.65 | 19.31 | 2.93 | -16.37 | -7.53 | -5.31 | -5.17 | 0.93 | 24.0 | -83.36 | 0.03 | -9.46 | -1.0 |
| 22Q3 (12) | 14.42 | 25.07 | 44.49 | 21.78 | 4.51 | 390.54 | 1.4 | -71.6 | -69.76 | 0 | 0 | 0 | 25.19 | 24.03 | 24.76 | -2.08 | -45.45 | -500.0 | 19.27 | 26.44 | -5.82 | 22.01 | 19.22 | -24.01 | 15.61 | -22.34 | 6.26 | 0.3 | 0.0 | 0 | 26.57 | 42.31 | 53.14 | 0.04 | -20.0 | 33.33 | 17.54 | 0.0 | 0.0 | 3.69 | 0.0 | 11.82 | 7.16 | 0.0 | 1.7 | 7.9 | -20.84 | -20.2 | 18.76 | -9.98 | -7.31 | -7.15 | -8.5 | 6.54 | 0.75 | -77.88 | -66.67 | 0.03 | 5.53 | 0 |
| 22Q2 (11) | 11.53 | 14.61 | -13.57 | 20.84 | 18.01 | 398.56 | 4.93 | 3.79 | 6.48 | 0 | 0 | 0 | 20.31 | 10.38 | 14.04 | -1.43 | -1091.67 | -316.67 | 15.24 | -10.19 | -23.84 | 18.46 | -12.91 | -37.8 | 20.1 | -5.05 | 44.92 | 0.3 | 200.0 | 0 | 18.67 | -2.56 | 0.86 | 0.05 | 0.0 | 66.67 | 17.54 | 0.0 | 0.0 | 3.69 | 11.82 | 11.82 | 7.16 | 1.7 | -30.75 | 9.98 | -20.98 | 64.14 | 20.84 | -9.23 | 5.63 | -6.59 | -34.49 | 13.63 | 3.39 | -56.14 | 318.71 | 0.03 | 7.4 | 0 |
| 22Q1 (10) | 10.06 | -8.96 | -33.82 | 17.66 | -9.94 | 292.44 | 4.75 | 3.26 | 33.8 | 0 | 0 | 0 | 18.4 | -22.17 | 11.45 | -0.12 | -104.21 | 7.69 | 16.97 | -17.42 | -6.4 | 21.20 | -19.37 | -24.63 | 21.17 | 19.4 | 61.36 | 0.1 | 0.0 | 0 | 19.16 | 19.08 | -4.82 | 0.05 | 150.0 | 66.67 | 17.54 | 0.0 | 0.0 | 3.3 | 0.0 | 0.0 | 7.04 | 0.0 | -31.91 | 12.63 | -0.94 | 133.03 | 22.96 | -0.56 | 20.46 | -4.9 | 31.56 | 31.56 | 7.73 | 38.28 | 544.25 | 0.02 | -3.52 | 0 |
| 21Q4 (9) | 11.05 | 10.72 | -41.1 | 19.61 | 341.67 | 336.75 | 4.6 | -0.65 | 94.92 | 0 | 0 | 0 | 23.64 | 17.09 | 46.65 | 2.85 | 448.08 | 28600.0 | 20.55 | 0.44 | 36.09 | 26.30 | -9.22 | 0.86 | 17.73 | 20.69 | 52.98 | 0.1 | 0 | 0 | 16.09 | -7.26 | -24.39 | 0.02 | -33.33 | -33.33 | 17.54 | 0.0 | 0.0 | 3.3 | 0.0 | 0.0 | 7.04 | 0.0 | -31.91 | 12.75 | 28.79 | 129.73 | 23.09 | 14.08 | 20.32 | -7.16 | 6.41 | -1.7 | 5.59 | 148.44 | 475.17 | 0.03 | 0 | 0 |
| 21Q3 (8) | 9.98 | -25.19 | -35.65 | 4.44 | 6.22 | -3.06 | 4.63 | 0.0 | 282.64 | 0 | 0 | 0 | 20.19 | 13.36 | 18.97 | 0.52 | -21.21 | -42.22 | 20.46 | 2.25 | 33.55 | 28.97 | -2.41 | 13.53 | 14.69 | 5.91 | 41.39 | 0 | 0 | 0 | 17.35 | -6.27 | -24.3 | 0.03 | 0.0 | 0.0 | 17.54 | 0.0 | 0.0 | 3.3 | 0.0 | 0 | 7.04 | -31.91 | 0 | 9.9 | 62.83 | 0 | 20.24 | 2.58 | 3.85 | -7.65 | -0.26 | 12.27 | 2.25 | 245.16 | 125.8 | 0.00 | 0 | 0 |
| 21Q2 (7) | 13.34 | -12.24 | -17.19 | 4.18 | -7.11 | -14.52 | 4.63 | 30.42 | 0 | 0 | 0 | 0 | 17.81 | 7.87 | 19.93 | 0.66 | 607.69 | 83.33 | 20.01 | 10.37 | 47.68 | 29.68 | 5.52 | 0 | 13.87 | 5.72 | 35.71 | 0 | 0 | 0 | 18.51 | -8.05 | -24.66 | 0.03 | 0.0 | -25.0 | 17.54 | 0.0 | 0.0 | 3.3 | 0.0 | 0 | 10.34 | 0.0 | 0 | 6.08 | 12.18 | 0 | 19.73 | 3.52 | 4.95 | -7.63 | -6.56 | 26.21 | -1.55 | 10.92 | 85.01 | 0.00 | 0 | 0 |
| 21Q1 (6) | 15.2 | -18.98 | -21.77 | 4.5 | 0.22 | -9.82 | 3.55 | 50.42 | 0 | 0 | 0 | 0 | 16.51 | 2.42 | 65.43 | -0.13 | -1200.0 | 77.59 | 18.13 | 20.07 | 53.64 | 28.13 | 7.9 | 0 | 13.12 | 13.2 | 6.93 | 0 | 0 | 0 | 20.13 | -5.4 | -19.77 | 0.03 | 0.0 | 50.0 | 17.54 | 0.0 | 0.0 | 3.3 | 0.0 | 2.17 | 10.34 | 0.0 | 74.07 | 5.42 | -2.34 | -41.53 | 19.06 | -0.68 | 3.31 | -7.16 | -1.7 | 23.42 | -1.74 | -16.78 | -2075.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 18.76 | 20.95 | -7.81 | 4.49 | -1.97 | -9.66 | 2.36 | 95.04 | 0 | 0 | 0 | 0 | 16.12 | -5.01 | -11.62 | -0.01 | -101.11 | -101.37 | 15.1 | -1.44 | -8.98 | 26.07 | 2.17 | 0 | 11.59 | 11.55 | 19.24 | 0 | 0 | 0 | 21.28 | -7.16 | -14.74 | 0.03 | 0.0 | -25.0 | 17.54 | 0.0 | 0.0 | 3.3 | 0 | 0 | 10.34 | 0 | 0 | 5.55 | 0 | 0 | 19.19 | -1.54 | 0.84 | -7.04 | 19.27 | 15.38 | -1.49 | 82.91 | 82.09 | 0.00 | 0 | 0 |
| 20Q3 (4) | 15.51 | -3.72 | 0.0 | 4.58 | -6.34 | 0.0 | 1.21 | 0 | 0.0 | 0 | 0 | 0.0 | 16.97 | 14.28 | 0.0 | 0.9 | 150.0 | 0.0 | 15.32 | 13.06 | 0.0 | 25.52 | 0 | 0.0 | 10.39 | 1.66 | 0.0 | 0 | 0 | 0.0 | 22.92 | -6.72 | 0.0 | 0.03 | -25.0 | 0.0 | 17.54 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 19.49 | 3.67 | 0.0 | -8.72 | 15.67 | 0.0 | -8.72 | 15.67 | 0.0 | 0.00 | 0 | 0.0 |
