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) | 14.76 | -56.45 | 11.05 | 336.76 | 1.15 | 379.17 | 0 | 0 | 42.65 | -18.67 | 9.94 | -25.99 | 5.59 | 8.12 | 13.11 | 32.94 | 0.62 | 10.71 | 12.21 | 10.6 | 50.46 | 33.35 | 0 | 0 | 10.92 | 0.28 | 16.59 | 8.86 | 0.08 | 166.67 | 20.28 | 18.04 | 36.95 | 13.83 | -0.09 | 0 | 20.19 | 18.07 | 0.08 | 69.91 |
| 2022 (9) | 33.89 | 139.0 | 2.53 | 143.27 | 0.24 | 71.43 | 0 | 0 | 52.44 | 73.47 | 13.43 | 16.48 | 5.17 | -10.86 | 9.86 | -48.61 | 0.56 | -25.33 | 11.04 | 1.19 | 37.84 | 5721.54 | 0 | 0 | 10.89 | 0.0 | 15.24 | 8.16 | 0.03 | 0.0 | 17.18 | 8.94 | 32.46 | 8.6 | -0.08 | 0 | 17.1 | 8.64 | 0.05 | -8.77 |
| 2021 (8) | 14.18 | 32.15 | 1.04 | 0 | 0.14 | 0.0 | 0 | 0 | 30.23 | 12.76 | 11.53 | -2.04 | 5.8 | 25.0 | 19.19 | 10.86 | 0.75 | 3650.0 | 10.91 | 1.96 | 0.65 | -17.72 | 0 | 0 | 10.89 | 0.0 | 14.09 | 9.06 | 0.03 | 0.0 | 15.77 | -3.43 | 29.89 | 2.12 | -0.03 | 0 | 15.74 | -3.44 | 0.05 | 669.26 |
| 2020 (7) | 10.73 | 56.87 | 0 | 0 | 0.14 | -36.36 | 0 | 0 | 26.81 | -0.96 | 11.77 | -0.17 | 4.64 | -24.06 | 17.31 | -23.32 | 0.02 | 0.0 | 10.7 | 0.85 | 0.79 | -76.63 | 0 | 0 | 10.89 | 0.0 | 12.92 | 10.05 | 0.03 | 50.0 | 16.33 | -1.86 | 29.27 | 3.06 | -0.03 | 0 | 16.3 | -1.87 | 0.01 | -8.5 |
| 2019 (6) | 6.84 | -35.65 | 0 | 0 | 0.22 | 0 | 0 | 0 | 27.07 | -20.29 | 11.79 | -10.75 | 6.11 | -3.63 | 22.57 | 20.9 | 0.02 | 0.0 | 10.61 | 61.0 | 3.38 | 69.0 | 0 | 0 | 10.89 | 0.0 | 11.74 | 12.67 | 0.02 | 100.0 | 16.64 | -2.23 | 28.4 | 3.46 | -0.03 | 0 | 16.61 | -2.29 | 0.01 | 0 |
| 2018 (5) | 10.63 | 4.22 | 1.5 | 0 | 0 | 0 | 0 | 0 | 33.96 | 21.94 | 13.21 | -3.08 | 6.34 | 23.59 | 18.67 | 1.35 | 0.02 | 0.0 | 6.59 | 0 | 2.0 | 0 | 0 | 0 | 10.89 | 0.0 | 10.42 | 15.14 | 0.01 | 0.0 | 17.02 | -0.76 | 27.45 | 4.69 | -0.02 | 0 | 17.0 | -0.82 | 0.00 | 0 |
| 2017 (4) | 10.2 | -25.49 | 0 | 0 | 0 | 0 | 0 | 0 | 27.85 | -10.82 | 13.63 | -5.41 | 5.13 | -31.23 | 18.42 | -22.89 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.89 | 0.0 | 9.05 | 18.92 | 0.01 | 0 | 17.15 | -1.94 | 26.22 | 4.46 | -0.01 | 0 | 17.14 | -1.95 | 0.00 | 0 |
| 2016 (3) | 13.69 | 103.12 | 0 | 0 | 0 | 0 | 0 | 0 | 31.23 | 13.56 | 14.41 | 16.96 | 7.46 | -6.75 | 23.89 | -17.89 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 10.89 | 0.0 | 7.61 | 19.28 | 0 | 0 | 17.49 | 14.91 | 25.1 | 16.2 | -0.01 | 0 | 17.48 | 14.77 | 0.00 | 0 |
| 2015 (2) | 6.74 | -43.27 | 0 | 0 | 0 | 0 | 0 | 0 | 27.5 | 29.23 | 12.32 | 20.08 | 8.0 | -15.97 | 29.09 | -34.97 | 0.03 | 0.0 | 1.89 | 0.0 | 0 | 0 | 0 | 0 | 10.89 | 0.0 | 6.38 | 19.25 | 0 | 0 | 15.22 | 20.32 | 21.6 | 20.0 | 0.01 | 0.0 | 15.23 | 20.3 | 0.00 | -53.62 |
| 2014 (1) | 11.88 | 29.41 | 0 | 0 | 0 | 0 | 0 | 0 | 21.28 | -9.18 | 10.26 | -17.79 | 9.52 | -18.91 | 44.74 | -10.72 | 0.03 | 0.0 | 1.89 | 0.0 | 0 | 0 | 0 | 0 | 10.89 | 0.0 | 5.35 | 29.85 | 0 | 0 | 12.65 | 2.43 | 18.0 | 9.29 | 0.01 | 0.0 | 12.66 | 2.43 | 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) | 15.39 | -25.11 | 12.66 | 21.9 | 42.21 | 113.66 | 1.47 | 17.6 | 44.12 | 0 | 0 | 0 | 11.42 | -21.24 | 68.19 | 2.83 | 3.28 | 89.93 | 8.57 | 23.67 | 6.33 | 17.39 | 12.05 | 0.5 | 0.82 | 41.38 | 18.84 | 13.72 | 6.94 | 23.83 | 65.39 | 1.79 | 64.05 | 0 | 0 | 0 | 10.93 | 0.09 | 0.09 | 17.58 | 0.0 | 5.97 | 0.09 | 0.0 | 12.5 | 19.67 | 16.81 | 8.98 | 37.35 | 8.2 | 7.57 | -0.1 | 0.0 | -11.11 | 19.57 | 16.91 | 8.96 | 0.08 | -7.61 | -2.29 |
| 24Q2 (19) | 20.55 | 69.14 | -24.34 | 15.4 | 29.41 | 305.26 | 1.25 | -7.41 | 171.74 | 0 | 0 | 0 | 14.5 | 13.28 | 16.65 | 2.74 | 10.93 | -11.04 | 6.93 | 25.54 | 40.0 | 15.52 | 19.72 | 68.78 | 0.58 | 20.83 | -1.69 | 12.83 | 1.58 | 12.74 | 64.24 | 12.6 | 65.4 | 0 | 0 | 0 | 10.92 | 0.0 | 0.09 | 17.58 | 5.97 | 5.97 | 0.09 | 12.5 | 12.5 | 16.84 | -25.98 | 1.69 | 34.52 | -12.43 | 3.88 | -0.1 | -11.11 | -11.11 | 16.74 | -26.13 | 1.64 | 0.09 | 11.84 | 1.0 |
| 24Q1 (18) | 12.15 | -17.68 | -70.75 | 11.9 | 7.69 | 259.52 | 1.35 | 17.39 | 335.48 | 0 | 0 | 0 | 12.8 | 21.1 | -0.47 | 2.47 | 10.27 | -21.09 | 5.52 | -1.25 | 16.21 | 12.96 | -1.11 | 47.59 | 0.48 | -22.58 | -23.81 | 12.63 | 3.44 | 12.17 | 57.05 | 13.06 | 48.84 | 0 | 0 | 0 | 10.92 | 0.0 | 0.28 | 16.59 | 0.0 | 8.86 | 0.08 | 0.0 | 166.67 | 22.75 | 12.18 | 52.99 | 39.42 | 6.68 | 30.75 | -0.09 | 0.0 | -12.5 | 22.66 | 12.23 | 53.21 | 0.08 | -3.04 | -15.06 |
| 23Q4 (17) | 14.76 | 8.05 | -56.45 | 11.05 | 7.8 | 336.76 | 1.15 | 12.75 | 379.17 | 0 | 0 | 0 | 10.57 | 55.67 | -27.15 | 2.24 | 50.34 | -41.82 | 5.59 | -30.65 | 8.12 | 13.11 | -24.24 | 32.94 | 0.62 | -10.14 | 10.71 | 12.21 | 10.2 | 10.6 | 50.46 | 26.59 | 33.35 | 0 | 0 | 0 | 10.92 | 0.0 | 0.28 | 16.59 | 0.0 | 8.86 | 0.08 | 0.0 | 166.67 | 20.28 | 12.35 | 18.04 | 36.95 | 6.42 | 13.83 | -0.09 | 0.0 | -12.5 | 20.19 | 12.42 | 18.07 | 0.08 | -2.46 | 69.91 |
| 23Q3 (16) | 13.66 | -49.71 | -2.91 | 10.25 | 169.74 | -15.64 | 1.02 | 121.74 | 325.0 | 0 | 0 | 0 | 6.79 | -45.37 | -51.64 | 1.49 | -51.62 | -55.79 | 8.06 | 62.83 | 36.15 | 17.30 | 88.17 | 35.65 | 0.69 | 16.95 | -10.39 | 11.08 | -2.64 | 3.17 | 39.86 | 2.63 | 232.44 | 0 | 0 | 0 | 10.92 | 0.09 | 0.28 | 16.59 | 0.0 | 8.86 | 0.08 | 0.0 | 166.67 | 18.05 | 9.0 | 35.71 | 34.72 | 4.48 | 21.53 | -0.09 | 0.0 | -12.5 | 17.96 | 9.05 | 35.85 | 0.08 | -4.5 | 56.29 |
| 23Q2 (15) | 27.16 | -34.62 | 328.39 | 3.8 | 14.8 | -54.49 | 0.46 | 48.39 | 91.67 | 0 | 0 | 0 | 12.43 | -3.34 | -1.97 | 3.08 | -1.6 | -14.21 | 4.95 | 4.21 | -26.23 | 9.19 | 4.69 | -45.18 | 0.59 | -6.35 | -25.32 | 11.38 | 1.07 | 6.55 | 38.84 | 1.33 | 222.32 | 0 | 0 | 0 | 10.91 | 0.18 | 0.18 | 16.59 | 8.86 | 8.86 | 0.08 | 166.67 | 166.67 | 16.56 | 11.37 | 66.77 | 33.23 | 10.22 | 31.81 | -0.09 | -12.5 | -12.5 | 16.47 | 11.36 | 67.21 | 0.09 | -5.94 | 53.98 |
| 23Q1 (14) | 41.54 | 22.57 | 229.42 | 3.31 | 30.83 | 7.82 | 0.31 | 29.17 | 29.17 | 0 | 0 | 0 | 12.86 | -11.37 | 14.72 | 3.13 | -18.7 | 19.47 | 4.75 | -8.12 | -13.32 | 8.78 | -10.93 | -46.69 | 0.63 | 12.5 | -24.1 | 11.26 | 1.99 | 3.78 | 38.33 | 1.29 | 216.52 | 0 | 0 | 0 | 10.89 | 0.0 | 0.0 | 15.24 | 0.0 | 8.16 | 0.03 | 0.0 | 0.0 | 14.87 | -13.45 | -19.14 | 30.15 | -7.12 | -7.26 | -0.08 | 0.0 | -166.67 | 14.79 | -13.51 | -19.44 | 0.09 | 93.94 | 86.23 |
| 22Q4 (13) | 33.89 | 140.87 | 139.0 | 2.53 | -79.18 | 143.27 | 0.24 | 0.0 | 71.43 | 0 | 0 | 0 | 14.51 | 3.35 | 70.91 | 3.85 | 14.24 | 63.83 | 5.17 | -12.67 | -10.86 | 9.86 | -22.69 | -48.61 | 0.56 | -27.27 | -25.33 | 11.04 | 2.79 | 1.19 | 37.84 | 215.6 | 5721.54 | 0 | 0 | 0 | 10.89 | 0.0 | 0.0 | 15.24 | 0.0 | 8.16 | 0.03 | 0.0 | 0.0 | 17.18 | 29.17 | 8.94 | 32.46 | 13.62 | 8.6 | -0.08 | 0.0 | -166.67 | 17.1 | 29.35 | 8.64 | 0.05 | -10.28 | -8.77 |
| 22Q3 (12) | 14.07 | 121.92 | 12.65 | 12.15 | 45.51 | 2330.0 | 0.24 | 0.0 | 71.43 | 0 | 0 | 0 | 14.04 | 10.73 | 84.01 | 3.37 | -6.13 | 19.5 | 5.92 | -11.77 | 9.43 | 12.75 | -23.96 | -32.96 | 0.77 | -2.53 | 5.48 | 10.74 | 0.56 | -0.09 | 11.99 | -0.5 | 1637.68 | 0 | 0 | 0 | 10.89 | 0.0 | 0.0 | 15.24 | 0.0 | 8.16 | 0.03 | 0.0 | 0.0 | 13.3 | 33.94 | -0.89 | 28.57 | 13.33 | 3.74 | -0.08 | 0.0 | -166.67 | 13.22 | 34.21 | -1.27 | 0.05 | -5.92 | -1.94 |
| 22Q2 (11) | 6.34 | -49.72 | -63.98 | 8.35 | 171.99 | 0 | 0.24 | 0.0 | 71.43 | 0 | 0 | 0 | 12.68 | 13.11 | 113.47 | 3.59 | 37.02 | 35.98 | 6.71 | 22.45 | 37.78 | 16.77 | 1.82 | -3.82 | 0.79 | -4.82 | 3850.0 | 10.68 | -1.57 | -1.75 | 12.05 | -0.5 | 1573.61 | 0 | 0 | 0 | 10.89 | 0.0 | 0.0 | 15.24 | 8.16 | 8.16 | 0.03 | 0.0 | 0.0 | 9.93 | -46.0 | -6.32 | 25.21 | -22.45 | 1.98 | -0.08 | -166.67 | -166.67 | 9.85 | -46.35 | -6.81 | 0.06 | 13.77 | 1316.94 |
| 22Q1 (10) | 12.61 | -11.07 | -1.48 | 3.07 | 195.19 | 0 | 0.24 | 71.43 | 71.43 | 0 | 0 | 0 | 11.21 | 32.04 | 37.21 | 2.62 | 11.49 | -29.76 | 5.48 | -5.52 | -24.52 | 16.47 | -14.15 | -35.43 | 0.83 | 10.67 | 4050.0 | 10.85 | -0.55 | 0.93 | 12.11 | 1763.08 | 1493.42 | 0 | 0 | 0 | 10.89 | 0.0 | 0.0 | 14.09 | 0.0 | 9.06 | 0.03 | 0.0 | 0.0 | 18.39 | 16.61 | -8.33 | 32.51 | 8.77 | -1.48 | -0.03 | 0.0 | 0.0 | 18.36 | 16.65 | -8.34 | 0.05 | -4.99 | 698.57 |
| 21Q4 (9) | 14.18 | 13.53 | 32.15 | 1.04 | 108.0 | 0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 8.49 | 11.27 | 26.72 | 2.35 | -16.67 | -27.24 | 5.8 | 7.21 | 25.0 | 19.19 | 0.86 | 10.86 | 0.75 | 2.74 | 3650.0 | 10.91 | 1.49 | 1.96 | 0.65 | -5.8 | -17.72 | 0 | 0 | 0 | 10.89 | 0.0 | 0.0 | 14.09 | 0.0 | 9.06 | 0.03 | 0.0 | 0.0 | 15.77 | 17.51 | -3.43 | 29.89 | 8.53 | 2.12 | -0.03 | 0.0 | 0.0 | 15.74 | 17.55 | -3.44 | 0.05 | -3.57 | 669.26 |
| 21Q3 (8) | 12.49 | -29.03 | 109.56 | 0.5 | 0 | 0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 7.63 | 28.45 | 7.16 | 2.82 | 6.82 | -14.02 | 5.41 | 11.09 | -2.35 | 19.02 | 9.1 | -5.95 | 0.73 | 3550.0 | 3550.0 | 10.75 | -1.1 | 1.32 | 0.69 | -4.17 | -16.87 | 0 | 0 | 0 | 10.89 | 0.0 | 0.0 | 14.09 | 0.0 | 9.06 | 0.03 | 0.0 | 0.0 | 13.42 | 26.6 | 2.36 | 27.54 | 11.41 | 5.72 | -0.03 | 0.0 | 0.0 | 13.39 | 26.68 | 2.37 | 0.05 | 1259.42 | 653.07 |
| 21Q2 (7) | 17.6 | 37.5 | 51.2 | 0 | 0 | 0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 5.94 | -27.29 | -8.19 | 2.64 | -29.22 | 6.02 | 4.87 | -32.92 | -7.77 | 17.44 | -31.65 | 0 | 0.02 | 0.0 | 0.0 | 10.87 | 1.12 | 1.3 | 0.72 | -5.26 | -16.28 | 0 | 0 | 0 | 10.89 | 0.0 | 0.0 | 14.09 | 9.06 | 9.06 | 0.03 | 0.0 | 0.0 | 10.6 | -47.16 | 7.83 | 24.72 | -25.09 | 8.56 | -0.03 | 0.0 | 25.0 | 10.57 | -47.23 | 7.97 | 0.00 | -35.88 | -49.25 |
| 21Q1 (6) | 12.8 | 19.29 | 37.63 | 0 | 0 | 0 | 0.14 | 0.0 | 27.27 | 0 | 0 | 0 | 8.17 | 21.94 | 25.31 | 3.73 | 15.48 | 34.66 | 7.26 | 56.47 | 38.29 | 25.51 | 47.39 | 0 | 0.02 | 0.0 | 100.0 | 10.75 | 0.47 | 0.84 | 0.76 | -3.8 | -30.91 | 0 | 0 | 0 | 10.89 | 0.0 | 0.0 | 12.92 | 0.0 | 10.05 | 0.03 | 0.0 | 50.0 | 20.06 | 22.84 | 3.35 | 33.0 | 12.74 | 5.87 | -0.03 | 0.0 | 0.0 | 20.03 | 22.88 | 3.35 | 0.01 | -8.48 | -10.06 |
| 20Q4 (5) | 10.73 | 80.03 | 56.87 | 0 | 0 | 0 | 0.14 | 0.0 | -36.36 | 0 | 0 | 0 | 6.7 | -5.9 | -7.97 | 3.23 | -1.52 | -3.29 | 4.64 | -16.25 | -24.06 | 17.31 | -14.43 | 0 | 0.02 | 0.0 | 0.0 | 10.7 | 0.85 | 0.85 | 0.79 | -4.82 | -76.63 | 0 | 0 | 0 | 10.89 | 0.0 | 0.0 | 12.92 | 0.0 | 10.05 | 0.03 | 0.0 | 50.0 | 16.33 | 24.56 | -1.86 | 29.27 | 12.36 | 3.06 | -0.03 | 0.0 | 0.0 | 16.3 | 24.62 | -1.87 | 0.01 | -5.6 | -8.5 |
| 20Q3 (4) | 5.96 | -48.8 | 0.0 | 0 | 0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.12 | 10.05 | 0.0 | 3.28 | 31.73 | 0.0 | 5.54 | 4.92 | 0.0 | 20.23 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 10.61 | -1.12 | 0.0 | 0.83 | -3.49 | 0.0 | 0 | 0 | 0.0 | 10.89 | 0.0 | 0.0 | 12.92 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 13.11 | 33.37 | 0.0 | 26.05 | 14.4 | 0.0 | -0.03 | 25.0 | 0.0 | 13.08 | 33.61 | 0.0 | 0.01 | -8.39 | 0.0 |
