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) | 53.63 | -9.61 | 3.5 | -69.46 | 2.0 | -69.23 | 0 | 0 | 80.16 | 7.84 | 8.96 | 25.67 | 9.69 | -4.81 | 12.09 | -11.74 | 9.41 | -19.5 | 0.2 | -59.18 | 7.47 | 134.91 | 6.91 | -6.75 | 11.83 | 0.0 | 9.71 | 8.01 | 1.94 | -31.21 | 34.92 | 10.16 | 46.57 | 7.01 | -2.84 | 0 | 32.08 | 7.8 | 0.17 | -14.28 |
| 2022 (9) | 59.33 | 26.13 | 11.46 | -20.86 | 6.5 | 0 | 0 | 0 | 74.33 | -13.37 | 7.13 | -53.88 | 10.18 | 0.59 | 13.70 | 16.12 | 11.69 | 33.3 | 0.49 | 104.17 | 3.18 | -67.15 | 7.41 | -7.26 | 11.83 | 0.08 | 8.99 | 20.67 | 2.82 | 15.1 | 31.7 | -14.28 | 43.52 | -7.17 | -1.94 | 0 | 29.76 | -12.88 | 0.20 | 24.88 |
| 2021 (8) | 47.04 | -3.13 | 14.48 | 34.57 | 0 | 0 | 0 | 0 | 85.8 | 4.33 | 15.46 | -15.93 | 10.12 | 58.62 | 11.79 | 52.04 | 8.77 | 35.13 | 0.24 | 1100.0 | 9.68 | 24100.0 | 7.99 | 3531.82 | 11.82 | 0.0 | 7.45 | 24.58 | 2.45 | -24.85 | 36.98 | 13.44 | 46.88 | 12.07 | -2.82 | 0 | 34.16 | 13.75 | 0.16 | 1249.6 |
| 2020 (7) | 48.56 | 26.2 | 10.76 | 438.0 | 4.34 | 0 | 0 | 0 | 82.24 | -14.03 | 18.39 | -8.78 | 6.38 | 4.76 | 7.76 | 21.86 | 6.49 | -40.13 | 0.02 | 0 | 0.04 | -99.07 | 0.22 | -29.03 | 11.82 | -1.17 | 5.98 | 51.01 | 3.26 | 94.05 | 32.6 | 2.1 | 41.83 | 11.34 | -2.57 | 0 | 30.03 | 8.33 | 0.01 | 12.96 |
| 2019 (6) | 38.48 | -12.9 | 2.0 | 1566.67 | 0 | 0 | 0 | 0 | 95.66 | 18.13 | 20.16 | 12.31 | 6.09 | 11.74 | 6.37 | -5.4 | 10.84 | -17.19 | 0 | 0 | 4.31 | -12.75 | 0.31 | 24.0 | 11.96 | 16.57 | 3.96 | 82.49 | 1.68 | 40.0 | 31.93 | 40.29 | 37.57 | 43.73 | -4.21 | 0 | 27.72 | 31.81 | 0.01 | 31.61 |
| 2018 (5) | 44.18 | 215.8 | 0.12 | 0 | 0 | 0 | 0 | 0 | 80.98 | 98.87 | 17.95 | 152.11 | 5.45 | 23.3 | 6.73 | -38.0 | 13.09 | 185.19 | 0 | 0 | 4.94 | 257.97 | 0.25 | -3.85 | 10.26 | 17.93 | 2.17 | 48.63 | 1.2 | 22.45 | 22.76 | 138.57 | 26.14 | 118.2 | -1.73 | 0 | 21.03 | 156.78 | 0.01 | -16.68 |
| 2017 (4) | 13.99 | 1.23 | 0 | 0 | 0.05 | 0 | 0 | 0 | 40.72 | 30.93 | 7.12 | 37.98 | 4.42 | 133.86 | 10.85 | 78.61 | 4.59 | 7.24 | 0 | 0 | 1.38 | -3.5 | 0.26 | 0.0 | 8.7 | 15.08 | 1.46 | 55.32 | 0.98 | 2350.0 | 9.54 | 46.32 | 11.98 | 59.73 | -1.35 | 0 | 8.19 | 61.54 | 0.01 | 30.23 |
| 2016 (3) | 13.82 | 5.9 | 0.99 | 209.38 | 0 | 0 | 0 | 0 | 31.1 | 50.61 | 5.16 | 108.91 | 1.89 | -1.56 | 6.08 | -34.64 | 4.28 | 41.72 | 0 | 0 | 1.43 | -45.63 | 0.26 | 8.33 | 7.56 | 15.77 | 0.94 | 36.23 | 0.04 | 0.0 | 6.52 | 93.47 | 7.5 | 82.93 | -1.45 | 0 | 5.07 | 50.45 | 0.01 | 1.32 |
| 2015 (2) | 13.05 | 37.66 | 0.32 | 6.67 | 0.81 | 326.32 | 0 | 0 | 20.65 | 41.92 | 2.47 | 56.33 | 1.92 | -21.31 | 9.30 | -44.56 | 3.02 | 8.63 | 0 | 0 | 2.63 | -30.42 | 0.24 | 700.0 | 6.53 | 17.45 | 0.69 | 30.19 | 0.04 | 0.0 | 3.37 | 55.3 | 4.1 | 49.64 | 0 | 0 | 3.37 | 40.42 | 0.01 | 304.43 |
| 2014 (1) | 9.48 | 68.68 | 0.3 | 0 | 0.19 | 46.15 | 0 | 0 | 14.55 | 3.63 | 1.58 | 9.72 | 2.44 | -14.98 | 16.77 | -17.96 | 2.78 | 39.7 | 0 | 0 | 3.78 | 106.56 | 0.03 | 0 | 5.56 | 26.65 | 0.53 | 35.9 | 0.04 | -73.33 | 2.17 | 26.9 | 2.74 | 21.78 | 0.23 | 475.0 | 2.4 | 37.14 | 0.00 | 113.33 |
| 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) | 46.5 | -15.36 | -30.5 | 5.04 | -25.55 | -64.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | 18.05 | -8.7 | -18.25 | 1.63 | -39.85 | -49.06 | 9.11 | -12.74 | -7.98 | 12.55 | -7.9 | 0.3 | 9.59 | 0.0 | -11.86 | 0.34 | 3.03 | 54.55 | 11.89 | 67.94 | 29.95 | 6.55 | -1.8 | -6.96 | 11.83 | 0.0 | 0.0 | 10.6 | 0.0 | 9.17 | 2.99 | 0.0 | 54.12 | 30.35 | 5.68 | -7.69 | 43.94 | 3.85 | -1.32 | -1.22 | 34.05 | 41.9 | 29.13 | 8.41 | -5.36 | 0.14 | -1.15 | -16.24 |
| 24Q2 (19) | 54.94 | -9.92 | -5.5 | 6.77 | -22.45 | -30.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | 19.77 | 30.75 | 0.41 | 2.71 | 113.39 | 29.67 | 10.44 | 43.01 | 9.43 | 13.62 | 42.86 | 10.89 | 9.59 | -7.88 | -8.4 | 0.33 | 17.86 | 37.5 | 7.08 | -2.75 | 10.62 | 6.67 | -1.77 | -6.97 | 11.83 | 0.0 | 0.0 | 10.6 | 9.17 | 9.17 | 2.99 | 54.12 | 54.12 | 28.72 | -20.64 | -3.23 | 42.31 | -11.56 | 2.37 | -1.85 | 14.35 | 41.64 | 26.87 | -21.04 | 1.36 | 0.14 | -14.2 | -17.36 |
| 24Q1 (18) | 60.99 | 13.72 | 6.18 | 8.73 | 149.43 | -10.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 15.12 | -23.09 | -19.27 | 1.27 | -37.75 | -22.56 | 7.3 | -24.66 | -33.58 | 9.54 | -21.11 | -33.65 | 10.41 | 10.63 | 1.07 | 0.28 | 40.0 | 7.69 | 7.28 | -2.54 | 12.69 | 6.79 | -1.74 | -6.86 | 11.83 | 0.0 | 0.0 | 9.71 | 0.0 | 8.01 | 1.94 | 0.0 | -31.21 | 36.19 | 3.64 | 8.55 | 47.84 | 2.73 | 5.96 | -2.16 | 23.94 | -6.93 | 34.03 | 6.08 | 8.65 | 0.17 | -1.02 | -14.46 |
| 23Q4 (17) | 53.63 | -19.85 | -9.61 | 3.5 | -75.21 | -69.46 | 2.0 | -45.95 | -69.23 | 0 | 0 | 0 | 19.66 | -10.96 | 5.53 | 2.04 | -36.25 | -31.77 | 9.69 | -2.12 | -4.81 | 12.09 | -3.38 | -11.75 | 9.41 | -13.51 | -19.5 | 0.2 | -9.09 | -59.18 | 7.47 | -18.36 | 134.91 | 6.91 | -1.85 | -6.75 | 11.83 | 0.0 | 0.0 | 9.71 | 0.0 | 8.01 | 1.94 | 0.0 | -31.21 | 34.92 | 6.2 | 10.16 | 46.57 | 4.58 | 7.01 | -2.84 | -35.24 | -46.39 | 32.08 | 4.22 | 7.8 | 0.17 | -0.22 | -14.28 |
| 23Q3 (16) | 66.91 | 15.08 | 57.32 | 14.12 | 45.57 | 29.07 | 3.7 | 15.62 | -22.92 | 0 | 0 | 0 | 22.08 | 12.14 | 7.18 | 3.2 | 53.11 | -8.05 | 9.9 | 3.77 | -16.1 | 12.51 | 1.83 | -20.64 | 10.88 | 3.92 | -3.37 | 0.22 | -8.33 | -55.1 | 9.15 | 42.97 | 87.5 | 7.04 | -1.81 | -6.13 | 11.83 | 0.0 | 0.0 | 9.71 | 0.0 | 8.01 | 1.94 | 0.0 | -31.21 | 32.88 | 10.78 | 14.52 | 44.53 | 7.74 | 9.9 | -2.1 | 33.75 | -40.0 | 30.78 | 16.11 | 13.12 | 0.17 | -2.48 | -15.8 |
| 23Q2 (15) | 58.14 | 1.22 | 28.26 | 9.7 | 0.0 | 21.25 | 3.2 | 0.0 | -3.03 | 0 | 0 | 0 | 19.69 | 5.13 | 6.37 | 2.09 | 27.44 | 337.5 | 9.54 | -13.19 | -23.68 | 12.29 | -14.51 | -23.32 | 10.47 | 1.65 | -3.41 | 0.24 | -7.69 | -52.94 | 6.4 | -0.93 | 0.31 | 7.17 | -1.65 | -5.53 | 11.83 | 0.0 | 0.0 | 9.71 | 8.01 | 8.01 | 1.94 | -31.21 | -31.21 | 29.68 | -10.98 | 17.64 | 41.33 | -8.46 | 11.55 | -3.17 | -56.93 | -72.28 | 26.51 | -15.36 | 13.34 | 0.17 | -11.18 | -15.12 |
| 23Q1 (14) | 57.44 | -3.19 | 23.95 | 9.7 | -15.36 | -33.42 | 3.2 | -50.77 | 0 | 0 | 0 | 0 | 18.73 | 0.54 | 12.97 | 1.64 | -45.15 | 5.81 | 10.99 | 7.96 | 16.42 | 14.37 | 4.92 | 26.22 | 10.3 | -11.89 | 4.15 | 0.26 | -46.94 | 8.33 | 6.46 | 103.14 | -26.84 | 7.29 | -1.62 | -8.65 | 11.83 | 0.0 | 0.0 | 8.99 | 0.0 | 20.67 | 2.82 | 0.0 | 15.1 | 33.34 | 5.17 | 18.94 | 45.15 | 3.75 | 19.04 | -2.02 | -4.12 | -94.23 | 31.32 | 5.24 | 16.04 | 0.19 | -0.81 | 13.0 |
| 22Q4 (13) | 59.33 | 39.5 | 26.13 | 11.46 | 4.75 | -20.86 | 6.5 | 35.42 | 0 | 0 | 0 | 0 | 18.63 | -9.56 | -2.77 | 2.99 | -14.08 | 48.76 | 10.18 | -13.73 | 0.59 | 13.70 | -13.11 | 16.12 | 11.69 | 3.82 | 33.3 | 0.49 | 0.0 | 104.17 | 3.18 | -34.84 | -67.15 | 7.41 | -1.2 | -7.26 | 11.83 | 0.0 | 0.08 | 8.99 | 0.0 | 20.67 | 2.82 | 0.0 | 15.1 | 31.7 | 10.41 | -14.28 | 43.52 | 7.4 | -7.17 | -1.94 | -29.33 | 31.21 | 29.76 | 9.37 | -12.88 | 0.20 | -1.99 | 24.88 |
| 22Q3 (12) | 42.53 | -6.18 | -14.94 | 10.94 | 36.75 | -18.72 | 4.8 | 45.45 | 0 | 0 | 0 | 0 | 20.6 | 11.29 | -13.34 | 3.48 | 495.45 | -26.27 | 11.8 | -5.6 | -3.28 | 15.76 | -1.6 | 12.65 | 11.26 | 3.87 | 38.33 | 0.49 | -3.92 | 96.0 | 4.88 | -23.51 | -17.57 | 7.5 | -1.19 | -6.37 | 11.83 | 0.0 | 0.08 | 8.99 | 0.0 | 20.67 | 2.82 | 0.0 | 15.1 | 28.71 | 13.79 | -17.9 | 40.52 | 9.37 | -9.67 | -1.5 | 18.48 | 55.22 | 27.21 | 16.33 | -13.95 | 0.20 | -1.69 | 30.66 |
| 22Q2 (11) | 45.33 | -2.18 | -3.45 | 8.0 | -45.09 | -23.88 | 3.3 | 0 | 0 | 0 | 0 | 0 | 18.51 | 11.64 | -20.9 | -0.88 | -156.77 | -117.92 | 12.5 | 32.42 | 29.0 | 16.02 | 40.71 | 40.51 | 10.84 | 9.61 | 59.18 | 0.51 | 112.5 | -90.54 | 6.38 | -27.75 | 14.54 | 7.59 | -4.89 | 3200.0 | 11.83 | 0.0 | 0.08 | 8.99 | 20.67 | 50.33 | 2.82 | 15.1 | -13.5 | 25.23 | -9.99 | -38.94 | 37.05 | -2.32 | -26.72 | -1.84 | -76.92 | 44.24 | 23.39 | -13.34 | -38.48 | 0.20 | 18.24 | 1622.68 |
| 22Q1 (10) | 46.34 | -1.49 | 14.65 | 14.57 | 0.62 | 69.42 | 0 | 0 | -100.0 | 0 | 0 | 0 | 16.58 | -13.47 | -14.8 | 1.55 | -22.89 | -59.32 | 9.44 | -6.72 | 31.29 | 11.39 | -3.48 | 32.47 | 9.89 | 12.77 | 36.04 | 0.24 | 0.0 | 1100.0 | 8.83 | -8.78 | 68.51 | 7.98 | -0.13 | 3369.57 | 11.83 | 0.08 | 0.08 | 7.45 | 0.0 | 24.58 | 2.45 | 0.0 | -24.85 | 28.03 | -24.2 | -23.02 | 37.93 | -19.09 | -16.89 | -1.04 | 63.12 | 64.26 | 26.99 | -20.99 | -19.43 | 0.17 | 9.62 | 1381.28 |
| 21Q4 (9) | 47.04 | -5.92 | -3.13 | 14.48 | 7.58 | 34.57 | 0 | 0 | -100.0 | 0 | 0 | 0 | 19.16 | -19.39 | -6.76 | 2.01 | -57.42 | -55.13 | 10.12 | -17.05 | 58.62 | 11.80 | -15.71 | 52.06 | 8.77 | 7.74 | 35.13 | 0.24 | -4.0 | 1100.0 | 9.68 | 63.51 | 24100.0 | 7.99 | -0.25 | 3531.82 | 11.82 | 0.0 | 0.0 | 7.45 | 0.0 | 24.58 | 2.45 | 0.0 | -24.85 | 36.98 | 5.75 | 13.44 | 46.88 | 4.5 | 12.07 | -2.82 | 15.82 | -9.73 | 34.16 | 8.03 | 13.75 | 0.16 | 2.54 | 1249.6 |
| 21Q3 (8) | 50.0 | 6.5 | 14.71 | 13.46 | 28.07 | 25.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | 23.77 | 1.58 | 10.2 | 4.72 | -3.87 | -4.45 | 12.2 | 25.9 | 75.54 | 13.99 | 22.73 | 71.11 | 8.14 | 19.53 | 14.33 | 0.25 | -95.36 | 0 | 5.92 | 6.28 | 14700.0 | 8.01 | 3382.61 | 3104.0 | 11.82 | 0.0 | 0.0 | 7.45 | 24.58 | 24.58 | 2.45 | -24.85 | -24.85 | 34.97 | -15.37 | 24.36 | 44.86 | -11.27 | 20.11 | -3.35 | -1.52 | 14.76 | 31.62 | -16.83 | 30.72 | 0.15 | 1196.14 | 1127.37 |
| 21Q2 (7) | 46.95 | 16.16 | 11.39 | 10.51 | 22.21 | 43.58 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 23.4 | 20.25 | 6.03 | 4.91 | 28.87 | -6.3 | 9.69 | 34.77 | 33.47 | 11.40 | 32.66 | 0 | 6.81 | -6.33 | -12.69 | 5.39 | 26850.0 | 0 | 5.57 | 6.3 | 13825.0 | 0.23 | 0.0 | -20.69 | 11.82 | 0.0 | 0.51 | 5.98 | 0.0 | 0.0 | 3.26 | 0.0 | 0.0 | 41.32 | 13.49 | 78.33 | 50.56 | 10.78 | 56.0 | -3.3 | -13.4 | 33.06 | 38.02 | 13.49 | 108.44 | 0.01 | 1.67 | -6.5 |
| 21Q1 (6) | 40.42 | -16.76 | 22.89 | 8.6 | -20.07 | 91.54 | 4.35 | 0.23 | 0 | 0 | 0 | 0 | 19.46 | -5.3 | 7.81 | 3.81 | -14.96 | 2.42 | 7.19 | 12.7 | -0.55 | 8.60 | 10.8 | 0 | 7.27 | 12.02 | -29.62 | 0.02 | 0.0 | 0 | 5.24 | 13000.0 | 20.18 | 0.23 | 4.55 | -30.3 | 11.82 | 0.0 | -1.17 | 5.98 | 0.0 | 51.01 | 3.26 | 0.0 | 94.05 | 36.41 | 11.69 | 2.13 | 45.64 | 9.11 | 10.54 | -2.91 | -13.23 | 35.33 | 33.5 | 11.56 | 7.54 | 0.01 | -0.13 | 4.49 |
| 20Q4 (5) | 48.56 | 11.4 | 26.2 | 10.76 | 0.09 | 438.0 | 4.34 | 0.0 | 0 | 0 | 0 | 0 | 20.55 | -4.73 | -11.76 | 4.48 | -9.31 | 9.8 | 6.38 | -8.2 | 4.76 | 7.76 | -5.14 | 0 | 6.49 | -8.85 | -40.13 | 0.02 | 0 | 0 | 0.04 | 0.0 | -99.07 | 0.22 | -12.0 | -29.03 | 11.82 | 0.0 | -1.17 | 5.98 | 0.0 | 51.01 | 3.26 | 0.0 | 94.05 | 32.6 | 15.93 | 2.1 | 41.83 | 11.99 | 11.34 | -2.57 | 34.61 | 38.95 | 30.03 | 24.14 | 8.33 | 0.01 | -6.74 | 12.96 |
| 20Q3 (4) | 43.59 | 3.42 | 0.0 | 10.75 | 46.86 | 0.0 | 4.34 | 0.23 | 0.0 | 0 | 0 | 0.0 | 21.57 | -2.27 | 0.0 | 4.94 | -5.73 | 0.0 | 6.95 | -4.27 | 0.0 | 8.18 | 0 | 0.0 | 7.12 | -8.72 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.25 | -13.79 | 0.0 | 11.82 | 0.51 | 0.0 | 5.98 | 0.0 | 0.0 | 3.26 | 0.0 | 0.0 | 28.12 | 21.36 | 0.0 | 37.35 | 15.24 | 0.0 | -3.93 | 20.28 | 0.0 | 24.19 | 32.62 | 0.0 | 0.01 | -1.26 | 0.0 |
