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) | 4.56 | -3.18 | 2.0 | 100.0 | 0.18 | 200.0 | 0 | 0 | 3.2 | -20.0 | -1.9 | 0 | 0.39 | -31.58 | 12.19 | -14.47 | 0.83 | -20.95 | 0 | 0 | 3.62 | -4.74 | 0.05 | -28.57 | 5.13 | 0.0 | 0 | 0 | 0 | 0 | -2.02 | 0 | -2.02 | 0 | -1.62 | 0 | -3.64 | 0 | 0.00 | -15.59 |
| 2022 (9) | 4.71 | -8.72 | 1.0 | 100.0 | 0.06 | 0.0 | 0 | 0 | 4.0 | -6.54 | -1.22 | 0 | 0.57 | -13.64 | 14.25 | -7.59 | 1.05 | -27.08 | 0 | 0 | 3.8 | -1.55 | 0.07 | 16.67 | 5.13 | 0.0 | 0 | 0 | 0 | 0 | -2.95 | 0 | -2.95 | 0 | -1.51 | 0 | -4.46 | 0 | 0.00 | 11.69 |
| 2021 (8) | 5.16 | 13.91 | 0.5 | 0 | 0.06 | 0.0 | 0 | 0 | 4.28 | -7.96 | -2.36 | 0 | 0.66 | 0.0 | 15.42 | 8.64 | 1.44 | -40.25 | 0 | 0 | 3.86 | 2657.14 | 0.06 | -25.0 | 5.13 | 0.0 | 0 | 0 | 0.58 | -51.67 | -2.34 | 0 | -1.76 | 0 | -1.51 | 0 | -3.85 | 0 | 0.00 | 0 |
| 2020 (7) | 4.53 | 34.82 | 0 | 0 | 0.06 | 0.0 | 0 | 0 | 4.65 | -21.85 | -1.48 | 0 | 0.66 | -25.84 | 14.19 | -5.11 | 2.41 | 2.55 | 0 | 0 | 0.14 | -30.0 | 0.08 | 100.0 | 5.13 | 0.0 | 1.77 | 0.0 | 1.2 | 0.0 | -2.4 | 0 | 0.58 | -75.83 | -1.44 | 0 | -3.84 | 0 | 0.00 | 0 |
| 2019 (6) | 3.36 | 28.24 | 0.3 | 0 | 0.06 | 0 | 0 | 0 | 5.95 | -10.66 | -0.6 | 0 | 0.89 | -32.06 | 14.96 | -23.95 | 2.35 | -6.37 | 0.01 | 0 | 0.2 | 0 | 0.04 | -42.86 | 5.13 | -2.47 | 1.77 | 5.99 | 1.2 | 64.38 | -0.57 | 0 | 2.4 | -30.03 | -1.77 | 0 | -2.34 | 0 | 0.00 | 0 |
| 2018 (5) | 2.62 | -52.36 | 0 | 0 | 0 | 0 | 0 | 0 | 6.66 | 4.72 | 1.04 | 2500.0 | 1.31 | -4.38 | 19.67 | -8.69 | 2.51 | 39.44 | 0 | 0 | 0 | 0 | 0.07 | 16.67 | 5.26 | 9.58 | 1.67 | 0.0 | 0.73 | 14.06 | 1.02 | 1033.33 | 3.43 | 42.92 | -1.2 | 0 | -0.18 | 0 | 0.03 | -8.02 |
| 2017 (4) | 5.5 | -25.27 | 0 | 0 | 2.47 | 3428.57 | 0 | 0 | 6.36 | -9.14 | 0.04 | -97.53 | 1.37 | -25.54 | 21.54 | -18.05 | 1.8 | 35.34 | 0 | 0 | 0 | 0 | 0.06 | -33.33 | 4.8 | 0.0 | 1.67 | 10.6 | 0.64 | 540.0 | 0.09 | -94.71 | 2.4 | -27.27 | -0.79 | 0 | -0.7 | 0 | 0.03 | 3.82 |
| 2016 (3) | 7.36 | -16.55 | 0 | 0 | 0.07 | -30.0 | 0 | 0 | 7.0 | 8.7 | 1.62 | 9.46 | 1.84 | 67.27 | 26.29 | 53.89 | 1.33 | 25.47 | 0 | 0 | 2.42 | -57.77 | 0.09 | -25.0 | 4.8 | 9.34 | 1.51 | 11.03 | 0.1 | 0 | 1.7 | 13.33 | 3.3 | 15.38 | -0.64 | 0 | 1.06 | -24.29 | 0.03 | -46.91 |
| 2015 (2) | 8.82 | -25.82 | 0 | 0 | 0.1 | 0.0 | 0 | 0 | 6.44 | -1.68 | 1.48 | 678.95 | 1.1 | 11.11 | 17.08 | 13.01 | 1.06 | 27.71 | 0 | 0 | 5.73 | 3481.25 | 0.12 | -29.41 | 4.39 | 0.0 | 1.36 | 1.49 | 0 | 0 | 1.5 | 123.88 | 2.86 | 42.29 | -0.1 | 0 | 1.4 | 108.96 | 0.05 | -21.73 |
| 2014 (1) | 11.89 | 137.8 | 0.3 | 0 | 0.1 | 0 | 0 | 0 | 6.55 | 13.91 | 0.19 | -89.44 | 0.99 | -7.48 | 15.11 | -18.78 | 0.83 | -61.57 | 0 | 0 | 0.16 | 0 | 0.17 | 21.43 | 4.39 | 12.56 | 1.34 | 15.52 | 0 | 0 | 0.67 | -66.83 | 2.01 | -36.79 | 0 | 0 | 0.67 | -66.83 | 0.07 | -70.96 |
| 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) | 5.1 | 58.39 | 4.51 | 2.0 | 0.0 | 0.0 | 0.19 | 0.0 | 26.67 | 0 | 0 | 0 | 0.63 | -1.56 | -5.97 | -0.38 | -3900.0 | -65.22 | 0.32 | -23.81 | -23.81 | 11.35 | -22.73 | -8.14 | 1.32 | 4.76 | 11.86 | 0 | 0 | 0 | 3.48 | -1.42 | -5.18 | 0.04 | -20.0 | -20.0 | 5.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.43 | -18.54 | -164.13 | -2.43 | -18.54 | -164.13 | -1.73 | -5.49 | -13.82 | -4.16 | -12.74 | -70.49 | 0.00 | 6.26 | -38.42 |
| 24Q2 (19) | 3.22 | -26.15 | -22.03 | 2.0 | 0.0 | 33.33 | 0.19 | 0.0 | 216.67 | 0 | 0 | 0 | 0.64 | -11.11 | -15.79 | 0.01 | 133.33 | 103.85 | 0.42 | 20.0 | -12.5 | 14.69 | 25.03 | 13.51 | 1.26 | 32.63 | 5.0 | 0 | 0 | 0 | 3.53 | -1.4 | -6.37 | 0.05 | 0.0 | 0.0 | 5.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.05 | 0.0 | -197.1 | -2.05 | 0.0 | -197.1 | -1.64 | 0.0 | -3.8 | -3.69 | 0.0 | -62.56 | 0.00 | 0.0 | -60.65 |
| 24Q1 (18) | 4.36 | -4.39 | -6.03 | 2.0 | 0.0 | 33.33 | 0.19 | 5.56 | 216.67 | 0 | 0 | 0 | 0.72 | -13.25 | -22.58 | -0.03 | 96.97 | 92.86 | 0.35 | -10.26 | -20.45 | 11.74 | -3.93 | 3.57 | 0.95 | 14.46 | -18.1 | 0 | 0 | 0 | 3.58 | -1.1 | -5.54 | 0.05 | 0.0 | -16.67 | 5.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.05 | -1.49 | 39.17 | -2.05 | -1.49 | 39.17 | -1.64 | -1.23 | -6.49 | -3.69 | -1.37 | 24.85 | 0.00 | -49.62 | -59.36 |
| 23Q4 (17) | 4.56 | -6.56 | -3.18 | 2.0 | 0.0 | 100.0 | 0.18 | 20.0 | 200.0 | 0 | 0 | 0 | 0.83 | 23.88 | -20.19 | -0.99 | -330.43 | -73.68 | 0.39 | -7.14 | -31.58 | 12.23 | -1.03 | -14.21 | 0.83 | -29.66 | -20.95 | 0 | 0 | 0 | 3.62 | -1.36 | -4.74 | 0.05 | 0.0 | -28.57 | 5.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.02 | -119.57 | 31.53 | -2.02 | -119.57 | 31.53 | -1.62 | -6.58 | -7.28 | -3.64 | -49.18 | 18.39 | 0.00 | 15.05 | -15.59 |
| 23Q3 (16) | 4.88 | 18.16 | -0.2 | 2.0 | 33.33 | 100.0 | 0.15 | 150.0 | 150.0 | 0 | 0 | 0 | 0.67 | -11.84 | -31.63 | -0.23 | 11.54 | -2400.0 | 0.42 | -12.5 | -16.0 | 12.35 | -4.52 | 1.54 | 1.18 | -1.67 | 18.0 | 0 | 0 | -100.0 | 3.67 | -2.65 | -3.93 | 0.05 | 0.0 | -28.57 | 5.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.92 | -33.33 | 61.98 | -0.92 | -33.33 | 61.98 | -1.52 | 3.8 | 0.0 | -2.44 | -7.49 | 38.07 | 0.00 | -32.11 | -22.81 |
| 23Q2 (15) | 4.13 | -10.99 | -0.48 | 1.5 | 0.0 | 50.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.76 | -18.28 | -18.28 | -0.26 | 38.1 | 10.34 | 0.48 | 9.09 | -25.0 | 12.94 | 14.09 | -16.91 | 1.2 | 3.45 | 16.5 | 0 | 0 | -100.0 | 3.77 | -0.53 | -1.57 | 0.05 | -16.67 | -28.57 | 5.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.69 | 79.53 | 71.37 | -0.69 | 79.53 | 71.37 | -1.58 | -2.6 | -3.95 | -2.27 | 53.77 | 42.24 | 0.00 | 3.29 | 70.38 |
| 23Q1 (14) | 4.64 | -1.49 | 4.74 | 1.5 | 50.0 | 50.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.93 | -10.58 | -11.43 | -0.42 | 26.32 | -16.67 | 0.44 | -22.81 | -36.23 | 11.34 | -20.42 | -30.15 | 1.16 | 10.48 | 0.0 | 0 | 0 | -100.0 | 3.79 | -0.26 | -1.56 | 0.06 | -14.29 | -14.29 | 5.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -3.37 | -14.24 | -24.81 | -3.37 | -14.24 | -58.96 | -1.54 | -1.99 | -6.21 | -4.91 | -10.09 | -18.31 | 0.00 | 4.62 | 13.77 |
| 22Q4 (13) | 4.71 | -3.68 | -8.72 | 1.0 | 0.0 | 100.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 1.04 | 6.12 | -9.57 | -0.57 | -5800.0 | 53.66 | 0.57 | 14.0 | -13.64 | 14.25 | 17.13 | -7.81 | 1.05 | 5.0 | -27.08 | 0 | -100.0 | 0 | 3.8 | -0.52 | -1.55 | 0.07 | 0.0 | 16.67 | 5.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -2.95 | -21.9 | -26.07 | -2.95 | -21.9 | -67.61 | -1.51 | 0.66 | 0.0 | -4.46 | -13.2 | -15.84 | 0.00 | 5.21 | 11.69 |
| 22Q3 (12) | 4.89 | 17.83 | -8.08 | 1.0 | 0.0 | 100.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.98 | 5.38 | 0.0 | 0.01 | 103.45 | 102.56 | 0.5 | -21.88 | -21.88 | 12.17 | -21.88 | -18.83 | 1.0 | -2.91 | -56.9 | 0.2 | 0.0 | 0 | 3.82 | -0.26 | -1.55 | 0.07 | 0.0 | 40.0 | 5.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -2.42 | -0.41 | -114.16 | -2.42 | -0.41 | -332.14 | -1.52 | 0.0 | -0.66 | -3.94 | -0.25 | -49.24 | 0.00 | 49.86 | -11.83 |
| 22Q2 (11) | 4.15 | -6.32 | 49.28 | 1.0 | 0.0 | 0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.93 | -11.43 | -13.08 | -0.29 | 19.44 | 49.12 | 0.64 | -7.25 | -8.57 | 15.57 | -4.09 | -2.12 | 1.03 | -11.21 | -54.82 | 0.2 | -4.76 | 0 | 3.83 | -0.52 | -1.54 | 0.07 | 0.0 | 16.67 | 5.13 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | -2.41 | 10.74 | 23.25 | -2.41 | -13.68 | -1317.65 | -1.52 | -4.83 | -2.01 | -3.93 | 5.3 | 15.12 | 0.00 | -31.03 | -59.47 |
| 22Q1 (10) | 4.43 | -14.15 | 45.25 | 1.0 | 100.0 | 0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 1.05 | -8.7 | -1.87 | -0.36 | 70.73 | -100.0 | 0.69 | 4.55 | 4.55 | 16.24 | 5.04 | 8.73 | 1.16 | -19.44 | -53.6 | 0.21 | 0 | 0 | 3.85 | -0.26 | -1.53 | 0.07 | 16.67 | 0.0 | 5.13 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.58 | 0.0 | -51.67 | -2.7 | -15.38 | -5.06 | -2.12 | -20.45 | -630.0 | -1.45 | 3.97 | 2.03 | -4.15 | -7.79 | -2.47 | 0.00 | 2.71 | 83.74 |
| 21Q4 (9) | 5.16 | -3.01 | 13.91 | 0.5 | 0.0 | 0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 1.15 | 17.35 | 0.0 | -1.23 | -215.38 | -36.67 | 0.66 | 3.12 | 0.0 | 15.46 | 3.13 | 8.9 | 1.44 | -37.93 | -40.25 | 0 | 0 | 0 | 3.86 | -0.52 | 2657.14 | 0.06 | 20.0 | -25.0 | 5.13 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.58 | 0.0 | -51.67 | -2.34 | -107.08 | 2.5 | -1.76 | -214.29 | -403.45 | -1.51 | 0.0 | -4.86 | -3.85 | -45.83 | -0.26 | 0.00 | -16.95 | 0 |
| 21Q3 (8) | 5.32 | 91.37 | -12.5 | 0.5 | 0 | -64.29 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.98 | -8.41 | -11.71 | -0.39 | 31.58 | 25.0 | 0.64 | -8.57 | -12.33 | 14.99 | -5.79 | 0.4 | 2.32 | 1.75 | -16.85 | 0 | 0 | -100.0 | 3.88 | -0.26 | 2325.0 | 0.05 | -16.67 | -44.44 | 5.13 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.58 | -51.67 | -51.67 | -1.13 | 64.01 | 24.16 | -0.56 | -229.41 | -137.84 | -1.51 | -1.34 | -0.67 | -2.64 | 42.98 | 11.71 | 0.00 | -31.11 | 0 |
| 21Q2 (7) | 2.78 | -8.85 | 23.01 | 0 | 0 | -100.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 1.07 | 0.0 | -1.83 | -0.57 | -216.67 | -307.14 | 0.7 | 6.06 | -17.65 | 15.91 | 6.54 | 0 | 2.28 | -8.8 | -21.65 | 0 | 0 | -100.0 | 3.89 | -0.51 | 2188.24 | 0.06 | -14.29 | -25.0 | 5.13 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | -3.14 | -22.18 | -398.41 | -0.17 | -142.5 | -107.26 | -1.49 | -0.68 | 23.98 | -4.63 | -14.32 | -78.76 | 0.00 | 212.68 | 0 |
| 21Q1 (6) | 3.05 | -32.67 | 6.64 | 0 | 0 | -100.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 1.07 | -6.96 | -17.69 | -0.18 | 80.0 | -325.0 | 0.66 | 0.0 | -20.48 | 14.93 | 5.2 | 0 | 2.5 | 3.73 | 0.0 | 0 | 0 | -100.0 | 3.91 | 2692.86 | 1957.89 | 0.07 | -12.5 | 75.0 | 5.13 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | -2.57 | -7.08 | -414.0 | 0.4 | -31.03 | -83.87 | -1.48 | -2.78 | 20.0 | -4.05 | -5.47 | -72.34 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.53 | -25.49 | 34.82 | 0 | -100.0 | -100.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 1.15 | 3.6 | -17.27 | -0.9 | -73.08 | -190.32 | 0.66 | -9.59 | -25.84 | 14.19 | -4.92 | 0 | 2.41 | -13.62 | 2.55 | 0 | -100.0 | -100.0 | 0.14 | -12.5 | -30.0 | 0.08 | -11.11 | 100.0 | 5.13 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | -2.4 | -61.07 | -321.05 | 0.58 | -60.81 | -75.83 | -1.44 | 4.0 | 18.64 | -3.84 | -28.43 | -64.1 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.08 | 169.03 | 0.0 | 1.4 | 366.67 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.11 | 1.83 | 0.0 | -0.52 | -271.43 | 0.0 | 0.73 | -14.12 | 0.0 | 14.93 | 0 | 0.0 | 2.79 | -4.12 | 0.0 | 0.01 | 0.0 | 0.0 | 0.16 | -5.88 | 0.0 | 0.09 | 12.5 | 0.0 | 5.13 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | -1.49 | -136.51 | 0.0 | 1.48 | -36.75 | 0.0 | -1.5 | 23.47 | 0.0 | -2.99 | -15.44 | 0.0 | 0.00 | 0 | 0.0 |
