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) | 8.4 | -13.67 | 0 | 0 | 0 | 0 | 0 | 0 | 9.94 | -31.82 | 1.25 | -57.63 | 2.44 | -27.16 | 24.55 | 6.84 | 1.23 | -15.17 | 0 | 0 | 0 | 0 | 0.21 | 0.0 | 6.66 | 0.0 | 4.15 | 7.79 | 0.51 | -55.26 | 3.63 | -20.92 | 8.3 | -13.36 | -0.56 | 0 | 3.07 | -24.75 | 0.00 | 0 |
| 2022 (9) | 9.73 | -4.7 | 0 | 0 | 0 | 0 | 0 | 0 | 14.58 | -6.84 | 2.95 | -27.34 | 3.35 | -13.66 | 22.98 | -7.32 | 1.45 | 8.21 | 0 | 0 | 0 | 0 | 0.21 | 10.53 | 6.66 | 0.0 | 3.85 | 11.59 | 1.14 | 58.33 | 4.59 | -32.4 | 9.58 | -12.59 | -0.51 | 0 | 4.08 | -27.79 | 0.00 | 0 |
| 2021 (8) | 10.21 | -21.58 | 0 | 0 | 0 | 0 | 0 | 0 | 15.65 | 13.74 | 4.06 | -51.26 | 3.88 | -9.98 | 24.79 | -20.85 | 1.34 | 35.35 | 0 | 0 | 0 | 0 | 0.19 | -9.52 | 6.66 | 0.0 | 3.45 | 32.18 | 0.72 | 20.0 | 6.79 | -18.59 | 10.96 | -5.19 | -1.14 | 0 | 5.65 | -25.85 | 0.00 | 0 |
| 2020 (7) | 13.02 | 97.87 | 0 | 0 | 0 | 0 | 0 | 0 | 13.76 | 11.42 | 8.33 | 265.35 | 4.31 | 40.39 | 31.32 | 26.0 | 0.99 | 33.78 | 0 | 0 | 0 | 0 | 0.21 | 5.0 | 6.66 | 0.0 | 2.61 | 9.21 | 0.6 | 122.22 | 8.34 | 257.94 | 11.56 | 131.66 | -0.72 | 0 | 7.62 | 340.46 | 0.00 | 0 |
| 2019 (6) | 6.58 | -20.34 | 0 | 0 | 0 | 0 | 0 | 0 | 12.35 | 8.43 | 2.28 | 2.24 | 3.07 | -3.46 | 24.86 | -10.96 | 0.74 | 1.37 | 0 | 0 | 0 | 0 | 0.2 | 1900.0 | 6.66 | 0.0 | 2.39 | 10.65 | 0.27 | 42.11 | 2.33 | 3.1 | 4.99 | 8.24 | -0.6 | 0 | 1.73 | -13.07 | 0.00 | 0 |
| 2018 (5) | 8.26 | 3.51 | 0 | 0 | 0 | 0 | 0 | 0 | 11.39 | -0.87 | 2.23 | 0.45 | 3.18 | -9.14 | 27.92 | -8.35 | 0.73 | 5.8 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 6.66 | 0.0 | 2.16 | 11.34 | 0.19 | 375.0 | 2.26 | -1.74 | 4.61 | 7.71 | -0.27 | 0 | 1.99 | -5.69 | 0.00 | 0 |
| 2017 (4) | 7.98 | 47.23 | 0 | 0 | 0 | 0 | 0 | 0 | 11.49 | 6.0 | 2.22 | 26.14 | 3.5 | 17.06 | 30.46 | 10.43 | 0.69 | 21.05 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 6.66 | 9.36 | 1.94 | 10.23 | 0.04 | 0 | 2.3 | 31.43 | 4.28 | 21.94 | -0.19 | 0 | 2.11 | 23.39 | 0.00 | 0 |
| 2016 (3) | 5.42 | -9.97 | 0 | 0 | 0 | 0 | 0 | 0 | 10.84 | -14.58 | 1.76 | -29.6 | 2.99 | -5.08 | 27.58 | 11.12 | 0.57 | -21.92 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 6.09 | 0.0 | 1.76 | 15.79 | 0 | 0 | 1.75 | -27.98 | 3.51 | -10.91 | -0.04 | 0 | 1.71 | -38.93 | 0.00 | 0 |
| 2015 (2) | 6.02 | 6.93 | 0 | 0 | 0 | 0 | 0 | 0 | 12.69 | 0.63 | 2.5 | -0.4 | 3.15 | -13.22 | 24.82 | -13.77 | 0.73 | 1.39 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 6.09 | 0.0 | 1.52 | 20.63 | 0 | 0 | 2.43 | -0.41 | 3.94 | 6.2 | 0.37 | -17.78 | 2.8 | -3.11 | 0.00 | 0 |
| 2014 (1) | 5.63 | 1.44 | 0 | 0 | 0 | 0 | 0 | 0 | 12.61 | -0.32 | 2.51 | -17.16 | 3.63 | 1.68 | 28.79 | 2.0 | 0.72 | 2.86 | 0 | 0 | 0 | 0 | 0.02 | -93.1 | 6.09 | 15.34 | 1.26 | 31.25 | 0 | 0 | 2.44 | -25.84 | 3.71 | -12.71 | 0.45 | 73.08 | 2.89 | -18.59 | 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) | 8.12 | -10.96 | 1.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.95 | 6.88 | 21.4 | 0.54 | 3.85 | 38.46 | 2.94 | 10.53 | 15.75 | 27.74 | 5.1 | 16.4 | 1.3 | 9.24 | 1.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | 4.76 | 4.76 | 6.66 | 0.0 | 0.0 | 4.27 | 0.0 | 2.89 | 0.56 | 0.0 | 9.8 | 3.57 | 17.82 | 0.56 | 8.41 | 7.0 | 2.44 | -0.14 | 33.33 | 50.0 | 3.43 | 21.63 | 4.89 | 0.00 | 0 | 0 |
| 24Q2 (19) | 9.12 | 5.31 | -5.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.76 | 13.11 | 17.45 | 0.52 | 36.84 | 67.74 | 2.66 | 8.57 | 6.4 | 26.39 | 4.16 | 28.78 | 1.19 | -3.25 | -7.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | -4.55 | 0.0 | 6.66 | 0.0 | 0.0 | 4.27 | 2.89 | 2.89 | 0.56 | 9.8 | 9.8 | 3.03 | 13.06 | -4.11 | 7.86 | 7.08 | 0.51 | -0.21 | 30.0 | 61.11 | 2.82 | 18.49 | 7.63 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.66 | 3.1 | -8.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.44 | -0.41 | -9.96 | 0.38 | 322.22 | -19.15 | 2.45 | 0.41 | -15.22 | 25.34 | 3.21 | 19.14 | 1.23 | 0.0 | -9.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | 4.76 | 4.76 | 6.66 | 0.0 | 0.0 | 4.15 | 0.0 | 7.79 | 0.51 | 0.0 | -55.26 | 2.68 | -26.17 | 6.35 | 7.34 | -11.57 | -2.26 | -0.3 | 46.43 | 40.0 | 2.38 | -22.48 | 17.82 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.4 | 5.13 | -13.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.45 | 0.82 | -22.71 | 0.09 | -76.92 | -59.09 | 2.44 | -3.94 | -27.16 | 24.55 | 3.02 | 6.76 | 1.23 | -3.91 | -15.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 6.66 | 0.0 | 0.0 | 4.15 | 0.0 | 7.79 | 0.51 | 0.0 | -55.26 | 3.63 | 2.25 | -20.92 | 8.3 | 1.1 | -13.36 | -0.56 | -100.0 | -9.8 | 3.07 | -6.12 | -24.75 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.99 | -17.63 | 4.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.43 | 3.4 | -38.79 | 0.39 | 25.81 | -51.85 | 2.54 | 1.6 | -38.8 | 23.83 | 16.28 | -12.27 | 1.28 | 0.0 | -15.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 0.0 | 10.53 | 6.66 | 0.0 | 0.0 | 4.15 | 0.0 | 7.79 | 0.51 | 0.0 | -55.26 | 3.55 | 12.34 | -18.76 | 8.21 | 4.99 | -12.29 | -0.28 | 48.15 | 28.21 | 3.27 | 24.81 | -17.84 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.7 | 2.0 | -11.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.35 | -13.28 | -37.17 | 0.31 | -34.04 | -67.02 | 2.5 | -13.49 | -34.04 | 20.49 | -3.64 | -16.95 | 1.28 | -5.88 | -18.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 0.0 | 16.67 | 6.66 | 0.0 | 0.0 | 4.15 | 7.79 | 7.79 | 0.51 | -55.26 | -55.26 | 3.16 | 25.4 | -11.24 | 7.82 | 4.13 | -8.54 | -0.54 | -8.0 | 16.92 | 2.62 | 29.7 | -9.97 | 0.00 | 0 | 0 |
| 23Q1 (14) | 9.51 | -2.26 | -8.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.71 | -14.51 | -26.56 | 0.47 | 113.64 | -52.04 | 2.89 | -13.73 | -25.52 | 21.27 | -7.51 | -15.1 | 1.36 | -6.21 | -8.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 0.0 | 10.53 | 6.66 | 0.0 | 0.0 | 3.85 | 0.0 | 11.59 | 1.14 | 0.0 | 58.33 | 2.52 | -45.1 | -26.74 | 7.51 | -21.61 | -1.31 | -0.5 | 1.96 | 33.33 | 2.02 | -50.49 | -24.91 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.73 | 27.02 | -4.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.17 | -20.15 | -18.3 | 0.22 | -72.84 | -69.44 | 3.35 | -19.28 | -13.66 | 22.99 | -15.34 | -7.2 | 1.45 | -3.97 | 8.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 10.53 | 10.53 | 6.66 | 0.0 | 0.0 | 3.85 | 0.0 | 11.59 | 1.14 | 0.0 | 58.33 | 4.59 | 5.03 | -32.4 | 9.58 | 2.35 | -12.59 | -0.51 | -30.77 | 55.26 | 4.08 | 2.51 | -27.79 | 0.00 | 0 | 0 |
| 22Q3 (12) | 7.66 | -30.36 | -15.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.97 | 6.15 | -1.98 | 0.81 | -13.83 | 8.0 | 4.15 | 9.5 | 2.22 | 27.16 | 10.07 | 6.9 | 1.51 | -4.43 | 4.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 5.56 | 0.0 | 6.66 | 0.0 | 0.0 | 3.85 | 0.0 | 11.59 | 1.14 | 0.0 | 58.33 | 4.37 | 22.75 | -28.01 | 9.36 | 9.47 | -8.59 | -0.39 | 40.0 | 64.55 | 3.98 | 36.77 | -19.92 | 0.00 | 0 | 0 |
| 22Q2 (11) | 11.0 | 5.77 | -14.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.74 | 1.36 | -3.36 | 0.94 | -4.08 | -43.71 | 3.79 | -2.32 | -4.05 | 24.67 | -1.49 | 0.45 | 1.58 | 6.76 | 31.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | -5.26 | -5.26 | 6.66 | 0.0 | 0.0 | 3.85 | 11.59 | 11.59 | 1.14 | 58.33 | 58.33 | 3.56 | 3.49 | -33.08 | 8.55 | 12.35 | -10.0 | -0.65 | 13.33 | 39.81 | 2.91 | 8.18 | -31.37 | 0.00 | 0 | 0 |
| 22Q1 (10) | 10.4 | 1.86 | -19.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.69 | -4.9 | -4.4 | 0.98 | 36.11 | 4.26 | 3.88 | 0.0 | 1.04 | 25.05 | 1.1 | -3.65 | 1.48 | 10.45 | 60.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 0.0 | -5.0 | 6.66 | 0.0 | 0.0 | 3.45 | 0.0 | 32.18 | 0.72 | 0.0 | 20.0 | 3.44 | -49.34 | -25.54 | 7.61 | -30.57 | -2.81 | -0.75 | 34.21 | 8.54 | 2.69 | -52.39 | -29.21 | 0.00 | 0 | 0 |
| 21Q4 (9) | 10.21 | 13.07 | -21.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.88 | -4.2 | -7.62 | 0.72 | -4.0 | -42.86 | 3.88 | -4.43 | -9.98 | 24.78 | -2.48 | -20.96 | 1.34 | -6.94 | 35.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 0.0 | -9.52 | 6.66 | 0.0 | 0.0 | 3.45 | 0.0 | 32.18 | 0.72 | 0.0 | 20.0 | 6.79 | 11.86 | -18.59 | 10.96 | 7.03 | -5.19 | -1.14 | -3.64 | -58.33 | 5.65 | 13.68 | -25.85 | 0.00 | 0 | 0 |
| 21Q3 (8) | 9.03 | -29.45 | -22.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.05 | 4.65 | -2.41 | 0.75 | -55.09 | -87.75 | 4.06 | 2.78 | 0.0 | 25.41 | 3.43 | -18.65 | 1.44 | 20.0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 0.0 | -5.0 | 6.66 | 0.0 | 0.0 | 3.45 | 0.0 | 32.18 | 0.72 | 0.0 | 20.0 | 6.07 | 14.1 | -14.27 | 10.24 | 7.79 | -0.49 | -1.1 | -1.85 | -66.67 | 4.97 | 17.22 | -22.59 | 0.00 | 0 | 0 |
| 21Q2 (7) | 12.8 | -0.85 | 88.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.87 | 0.26 | 51.17 | 1.67 | 77.66 | 391.18 | 3.95 | 2.86 | 41.07 | 24.56 | -5.52 | 0 | 1.2 | 30.43 | 42.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | -5.0 | -5.0 | 6.66 | 0.0 | 0.0 | 3.45 | 32.18 | 32.18 | 0.72 | 20.0 | 20.0 | 5.32 | 15.15 | 454.17 | 9.5 | 21.33 | 127.82 | -1.08 | -31.71 | -35.0 | 4.24 | 11.58 | 2550.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 12.91 | -0.84 | 71.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.86 | -8.1 | 35.92 | 0.94 | -25.4 | 56.67 | 3.84 | -10.9 | 35.69 | 26.00 | -17.06 | 0 | 0.92 | -7.07 | 16.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -4.76 | 5.26 | 6.66 | 0.0 | 0.0 | 2.61 | 0.0 | 9.21 | 0.6 | 0.0 | 122.22 | 4.62 | -44.6 | 298.28 | 7.83 | -32.27 | 104.97 | -0.82 | -13.89 | -20.59 | 3.8 | -50.13 | 691.67 | 0.00 | 0 | 0 |
| 20Q4 (5) | 13.02 | 12.05 | 97.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.2 | 1.2 | 21.74 | 1.26 | -79.41 | 96.88 | 4.31 | 6.16 | 40.39 | 31.35 | 0.37 | 0 | 0.99 | 3.12 | 33.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 5.0 | 5.0 | 6.66 | 0.0 | 0.0 | 2.61 | 0.0 | 0 | 0.6 | 0.0 | 0 | 8.34 | 17.8 | 0 | 11.56 | 12.34 | 131.66 | -0.72 | -9.09 | -20.0 | 7.62 | 18.69 | 1370.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 11.62 | 71.13 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.15 | 62.11 | 0.0 | 6.12 | 1700.0 | 0.0 | 4.06 | 45.0 | 0.0 | 31.23 | 0 | 0.0 | 0.96 | 14.29 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.2 | 0.0 | 0.0 | 6.66 | 0.0 | 0.0 | 2.61 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 7.08 | 637.5 | 0.0 | 10.29 | 146.76 | 0.0 | -0.66 | 17.5 | 0.0 | 6.42 | 3912.5 | 0.0 | 0.00 | 0 | 0.0 |
