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) | 12.64 | -6.78 | 4.62 | -53.29 | 86.24 | 699.26 | 0 | 0 | 76.98 | 13.98 | 1.13 | -13.74 | 0.9 | 57.89 | 1.17 | 38.53 | 44.58 | 442.34 | 1.99 | -53.5 | 49.31 | -11.8 | 2.92 | 3.55 | 32.64 | 17.03 | 1.43 | 10.85 | 0.02 | 0.0 | 1.58 | -8.14 | 3.03 | 0.33 | -0.02 | 0 | 1.56 | -8.24 | 0.34 | 232.64 |
| 2022 (9) | 13.56 | 45.81 | 9.89 | 324.46 | 10.79 | 97.62 | 0 | 0 | 67.54 | 22.11 | 1.31 | -15.48 | 0.57 | 50.0 | 0.84 | 22.84 | 8.22 | 39.09 | 4.28 | 39.41 | 55.91 | 199.14 | 2.82 | 53.26 | 27.89 | 13.28 | 1.29 | 12.17 | 0.02 | 0.0 | 1.72 | -15.27 | 3.02 | -5.33 | -0.02 | 0 | 1.7 | -15.42 | 0.10 | 120.21 |
| 2021 (8) | 9.3 | 136.64 | 2.33 | -46.19 | 5.46 | -32.43 | 0 | 0 | 55.31 | 25.36 | 1.55 | 29.17 | 0.38 | 80.95 | 0.69 | 44.34 | 5.91 | 24.16 | 3.07 | 0.33 | 18.69 | 51.21 | 1.84 | 327.91 | 24.62 | 28.36 | 1.15 | 11.65 | 0.02 | 0.0 | 2.03 | 26.88 | 3.19 | 20.38 | -0.02 | 0 | 2.01 | 27.22 | 0.05 | 17.5 |
| 2020 (7) | 3.93 | 97.49 | 4.33 | 94.17 | 8.08 | 268.95 | 0 | 0 | 44.12 | -14.33 | 1.2 | 126.42 | 0.21 | -8.7 | 0.48 | 6.58 | 4.76 | 5.54 | 3.06 | 27.5 | 12.36 | -0.96 | 0.43 | 377.78 | 19.18 | 0.0 | 1.03 | 6.19 | 0.02 | 0 | 1.6 | 88.24 | 2.65 | 44.81 | -0.02 | 0 | 1.58 | 90.36 | 0.04 | 356.5 |
| 2019 (6) | 1.99 | 22.09 | 2.23 | -11.86 | 2.19 | 15.26 | 0 | 0 | 51.5 | -1.94 | 0.53 | -30.26 | 0.23 | -39.47 | 0.45 | -38.27 | 4.51 | 21.24 | 2.4 | -9.43 | 12.48 | 8.81 | 0.09 | -83.02 | 19.18 | 0.0 | 0.97 | 7.78 | 0 | 0 | 0.85 | 8.97 | 1.83 | 8.93 | -0.02 | 0 | 0.83 | 9.21 | 0.01 | 134.26 |
| 2018 (5) | 1.63 | 26.36 | 2.53 | 216.25 | 1.9 | 1.06 | 0 | 0 | 52.52 | 23.08 | 0.76 | -6.17 | 0.38 | 22.58 | 0.72 | -0.41 | 3.72 | 217.95 | 2.65 | 28.64 | 11.47 | 12.34 | 0.53 | -20.9 | 19.18 | 0.0 | 0.9 | 3.45 | 0 | 0 | 0.78 | 212.0 | 1.68 | 48.67 | -0.02 | 0 | 0.76 | 204.0 | 0.00 | -2.49 |
| 2017 (4) | 1.29 | -9.79 | 0.8 | -81.57 | 1.88 | 93.81 | 0 | 0 | 42.67 | 18.0 | 0.81 | 42.11 | 0.31 | 40.91 | 0.73 | 19.41 | 1.17 | 32.95 | 2.06 | 53.73 | 10.21 | 112.71 | 0.67 | -8.22 | 19.18 | 0.0 | 0.87 | 0.0 | 0 | 0 | 0.25 | 0 | 1.13 | 232.35 | 0 | 0 | 0.25 | 0 | 0.00 | -29.89 |
| 2016 (3) | 1.43 | -5.3 | 4.34 | 55.56 | 0.97 | -45.51 | 0 | 0 | 36.16 | 6.95 | 0.57 | 0 | 0.22 | 22.22 | 0.61 | 14.28 | 0.88 | 137.84 | 1.34 | 185.11 | 4.8 | 23.39 | 0.73 | -15.12 | 19.18 | 0.0 | 0.87 | 0.0 | 0 | 0 | -0.53 | 0 | 0.34 | 0 | 0 | 0 | -0.53 | 0 | 0.01 | -23.51 |
| 2015 (2) | 1.51 | -60.47 | 2.79 | -2.79 | 1.78 | 1.71 | 0 | 0 | 33.81 | -13.15 | -0.16 | 0 | 0.18 | -81.05 | 0.53 | -78.18 | 0.37 | -19.57 | 0.47 | -41.98 | 3.89 | 135.76 | 0.86 | 4200.0 | 19.18 | 45.52 | 0.87 | 0.0 | 0 | 0 | -1.1 | 0 | -0.23 | 0 | 0 | 0 | -1.1 | 0 | 0.01 | 0 |
| 2014 (1) | 3.82 | 55.28 | 2.87 | 187.0 | 1.75 | -54.66 | 0 | 0 | 38.93 | -8.36 | -0.65 | 0 | 0.95 | -33.1 | 2.44 | -27.0 | 0.46 | -66.18 | 0.81 | -7.95 | 1.65 | 0 | 0.02 | 0.0 | 13.18 | 10.29 | 0.87 | 0.0 | 0 | 0 | -0.94 | 0 | -0.07 | 0 | 0 | 0 | -0.94 | 0 | 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) | 12.54 | -14.46 | -23.44 | 20.83 | 42.57 | 399.52 | 45.9 | -48.81 | -31.0 | 0 | 0 | 0 | 29.35 | -46.14 | 39.3 | 1.11 | -72.11 | 85.0 | 1.42 | 5.97 | 44.9 | 1.14 | -1.08 | -13.57 | 40.53 | 19.17 | 304.9 | 2.87 | 4.36 | -80.8 | 97.16 | 133.45 | 233.31 | 2.85 | -1.38 | 44.67 | 36.93 | 0.08 | 13.25 | 1.54 | 0.0 | 7.69 | 0.02 | 0.0 | 0.0 | 5.43 | 25.69 | 248.08 | 7.0 | 18.85 | 133.33 | 0.02 | 140.0 | 200.0 | 5.45 | 27.63 | 253.9 | 0.35 | -4.81 | 7.36 |
| 24Q2 (19) | 14.66 | 0.0 | -19.18 | 14.61 | 114.54 | 295.93 | 89.67 | -6.27 | 306.11 | 0 | 0 | 0 | 54.49 | 168.29 | 199.89 | 3.98 | 2111.11 | 1143.75 | 1.34 | 71.79 | 88.73 | 1.15 | 18.1 | 15.27 | 34.01 | -32.41 | 248.46 | 2.75 | -2.14 | -41.36 | 41.62 | -11.52 | -33.63 | 2.89 | -0.69 | -3.02 | 36.9 | 13.05 | 16.11 | 1.54 | 7.69 | 7.69 | 0.02 | 0.0 | 0.0 | 4.32 | 145.45 | 354.74 | 5.89 | 83.49 | 145.42 | -0.05 | -150.0 | -150.0 | 4.27 | 145.4 | 359.14 | 0.36 | 6.63 | 14.06 |
| 24Q1 (18) | 14.66 | 15.98 | -24.97 | 6.81 | 47.4 | 46.45 | 95.67 | 10.93 | 577.07 | 0 | 0 | 0 | 20.31 | -0.1 | 16.66 | 0.18 | 800.0 | 0.0 | 0.78 | -13.33 | 16.42 | 0.98 | -16.48 | 0.43 | 50.32 | 12.88 | 473.77 | 2.81 | 41.21 | -38.51 | 47.04 | -4.6 | -15.56 | 2.91 | -0.34 | 0.69 | 32.64 | 0.0 | 13.69 | 1.43 | 0.0 | 10.85 | 0.02 | 0.0 | 0.0 | 1.76 | 11.39 | -7.37 | 3.21 | 5.94 | 0.0 | -0.02 | 0.0 | 0.0 | 1.74 | 11.54 | -7.45 | 0.34 | 0.21 | 12.33 |
| 23Q4 (17) | 12.64 | -22.83 | -6.78 | 4.62 | 10.79 | -53.29 | 86.24 | 29.65 | 699.26 | 0 | 0 | 0 | 20.33 | -3.51 | 15.51 | 0.02 | -96.67 | 113.33 | 0.9 | -8.16 | 57.89 | 1.17 | -11.42 | 38.53 | 44.58 | 345.35 | 442.34 | 1.99 | -86.69 | -53.5 | 49.31 | 69.16 | -11.8 | 2.92 | 48.22 | 3.55 | 32.64 | 0.09 | 17.03 | 1.43 | 0.0 | 10.85 | 0.02 | 0.0 | 0.0 | 1.58 | 1.28 | -8.14 | 3.03 | 1.0 | 0.33 | -0.02 | 0.0 | 0.0 | 1.56 | 1.3 | -8.24 | 0.34 | 5.55 | 232.64 |
| 23Q3 (16) | 16.38 | -9.7 | -40.04 | 4.17 | 13.01 | -51.85 | 66.52 | 201.27 | 335.34 | 0 | 0 | 0 | 21.07 | 15.96 | 18.44 | 0.6 | 87.5 | 122.22 | 0.98 | 38.03 | 108.51 | 1.32 | 31.93 | 85.76 | 10.01 | 2.56 | 40.59 | 14.95 | 218.76 | 343.62 | 29.15 | -53.52 | -29.13 | 1.97 | -33.89 | 7.65 | 32.61 | 2.61 | 28.64 | 1.43 | 0.0 | 10.85 | 0.02 | 0.0 | 0.0 | 1.56 | 64.21 | -16.58 | 3.0 | 25.0 | -5.36 | -0.02 | 0.0 | 0.0 | 1.54 | 65.59 | -16.76 | 0.32 | 1.12 | 221.99 |
| 23Q2 (15) | 18.14 | -7.16 | 17.64 | 3.69 | -20.65 | -66.58 | 22.08 | 56.26 | 90.34 | 0 | 0 | 0 | 18.17 | 4.37 | 12.79 | 0.32 | 77.78 | -71.93 | 0.71 | 5.97 | 121.88 | 1.00 | 2.89 | 95.52 | 9.76 | 11.29 | 44.59 | 4.69 | 2.63 | 4.92 | 62.71 | 12.57 | 187.27 | 2.98 | 3.11 | 62.84 | 31.78 | 10.69 | 26.71 | 1.43 | 10.85 | 10.85 | 0.02 | 0.0 | 0.0 | 0.95 | -50.0 | -40.62 | 2.4 | -25.23 | -17.24 | -0.02 | 0.0 | 0.0 | 0.93 | -50.53 | -41.14 | 0.32 | 5.01 | 580.71 |
| 23Q1 (14) | 19.54 | 44.1 | 52.06 | 4.65 | -52.98 | 22.69 | 14.13 | 30.95 | 32.43 | 0 | 0 | 0 | 17.41 | -1.08 | 8.54 | 0.18 | 220.0 | 200.0 | 0.67 | 17.54 | 116.13 | 0.97 | 15.21 | 83.57 | 8.77 | 6.69 | 50.95 | 4.57 | 6.78 | 51.83 | 55.71 | -0.36 | 211.06 | 2.89 | 2.48 | 57.07 | 28.71 | 2.94 | 16.28 | 1.29 | 0.0 | 12.17 | 0.02 | 0.0 | 0.0 | 1.9 | 10.47 | -9.09 | 3.21 | 6.29 | -1.23 | -0.02 | 0.0 | 0.0 | 1.88 | 10.59 | -9.18 | 0.30 | 196.75 | 549.36 |
| 22Q4 (13) | 13.56 | -50.37 | 45.81 | 9.89 | 14.2 | 324.46 | 10.79 | -29.38 | 97.62 | 0 | 0 | 0 | 17.6 | -1.07 | 8.57 | -0.15 | -155.56 | -207.14 | 0.57 | 21.28 | 50.0 | 0.84 | 18.78 | 22.82 | 8.22 | 15.45 | 39.09 | 4.28 | 27.0 | 39.41 | 55.91 | 35.93 | 199.14 | 2.82 | 54.1 | 53.26 | 27.89 | 10.02 | 13.28 | 1.29 | 0.0 | 12.17 | 0.02 | 0.0 | 0.0 | 1.72 | -8.02 | -15.27 | 3.02 | -4.73 | -5.33 | -0.02 | 0.0 | 0.0 | 1.7 | -8.11 | -15.42 | 0.10 | 2.17 | 120.21 |
| 22Q3 (12) | 27.32 | 77.17 | 251.16 | 8.66 | -21.56 | 81.17 | 15.28 | 31.72 | 49.8 | 0 | 0 | 0 | 17.79 | 10.43 | 25.46 | 0.27 | -76.32 | -60.87 | 0.47 | 46.88 | 67.86 | 0.71 | 38.86 | 28.58 | 7.12 | 5.48 | 36.14 | 3.37 | -24.61 | 8.01 | 41.13 | 88.41 | 135.7 | 1.83 | 0.0 | -0.54 | 25.35 | 1.08 | 22.94 | 1.29 | 0.0 | 12.17 | 0.02 | 0.0 | 0.0 | 1.87 | 16.88 | -1.06 | 3.17 | 9.31 | 3.93 | -0.02 | 0.0 | 0.0 | 1.85 | 17.09 | -1.07 | 0.10 | 113.79 | 59.96 |
| 22Q2 (11) | 15.42 | 20.0 | 179.35 | 11.04 | 191.29 | 132.42 | 11.6 | 8.72 | 18.49 | 0 | 0 | 0 | 16.11 | 0.44 | 33.14 | 1.14 | 1800.0 | 338.46 | 0.32 | 3.23 | 45.45 | 0.51 | -3.39 | 11.96 | 6.75 | 16.18 | 20.75 | 4.47 | 48.5 | 26.99 | 21.83 | 21.89 | 49.62 | 1.83 | -0.54 | 335.71 | 25.08 | 1.58 | 24.22 | 1.29 | 12.17 | 25.24 | 0.02 | 0.0 | 0.0 | 1.6 | -23.44 | -29.82 | 2.9 | -10.77 | -12.65 | -0.02 | 0.0 | 0.0 | 1.58 | -23.67 | -30.09 | 0.05 | 0.18 | -26.91 |
| 22Q1 (10) | 12.85 | 38.17 | 85.43 | 3.79 | 62.66 | -27.81 | 10.67 | 95.42 | 20.56 | 0 | 0 | 0 | 16.04 | -1.05 | 25.21 | 0.06 | -57.14 | -86.96 | 0.31 | -18.42 | 40.91 | 0.53 | -22.92 | 8.99 | 5.81 | -1.69 | 18.09 | 3.01 | -1.95 | -13.75 | 17.91 | -4.17 | 9.74 | 1.84 | 0.0 | 327.91 | 24.69 | 0.28 | 28.66 | 1.15 | 0.0 | 11.65 | 0.02 | 0.0 | 0.0 | 2.09 | 2.96 | 1.46 | 3.25 | 1.88 | 4.5 | -0.02 | 0.0 | 0.0 | 2.07 | 2.99 | 1.47 | 0.05 | 0.63 | -33.75 |
| 21Q4 (9) | 9.3 | 19.54 | 136.64 | 2.33 | -51.26 | -46.19 | 5.46 | -46.47 | -32.43 | 0 | 0 | 0 | 16.21 | 14.32 | 39.98 | 0.14 | -79.71 | -73.08 | 0.38 | 35.71 | 80.95 | 0.69 | 24.35 | 44.34 | 5.91 | 13.0 | 24.16 | 3.07 | -1.6 | 0.33 | 18.69 | 7.11 | 51.21 | 1.84 | 0.0 | 327.91 | 24.62 | 19.4 | 28.36 | 1.15 | 0.0 | 11.65 | 0.02 | 0.0 | 0.0 | 2.03 | 7.41 | 26.88 | 3.19 | 4.59 | 20.38 | -0.02 | 0.0 | 0.0 | 2.01 | 7.49 | 27.22 | 0.05 | -25.78 | 17.5 |
| 21Q3 (8) | 7.78 | 40.94 | 94.99 | 4.78 | 0.63 | 47.99 | 10.2 | 4.19 | 580.0 | 0 | 0 | 0 | 14.18 | 17.19 | 21.72 | 0.69 | 165.38 | 155.56 | 0.28 | 27.27 | 33.33 | 0.55 | 20.92 | 20.28 | 5.23 | -6.44 | 28.5 | 3.12 | -11.36 | 19.08 | 17.45 | 19.6 | 45.78 | 1.84 | 338.1 | 2528.57 | 20.62 | 2.13 | 7.51 | 1.15 | 11.65 | 11.65 | 0.02 | 0.0 | 0.0 | 1.89 | -17.11 | 75.0 | 3.05 | -8.13 | 43.19 | -0.02 | 0.0 | 0.0 | 1.87 | -17.26 | 76.42 | 0.06 | -2.31 | 48.45 |
| 21Q2 (7) | 5.52 | -20.35 | 236.59 | 4.75 | -9.52 | 113.0 | 9.79 | 10.62 | 462.64 | 0 | 0 | 0 | 12.1 | -5.54 | 31.09 | 0.26 | -43.48 | -40.91 | 0.22 | 0.0 | 29.41 | 0.46 | -5.96 | 0 | 5.59 | 13.62 | 22.32 | 3.52 | 0.86 | 47.28 | 14.59 | -10.6 | 33.36 | 0.42 | -2.33 | 500.0 | 20.19 | 5.21 | 5.27 | 1.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 2.28 | 10.68 | 181.48 | 3.32 | 6.75 | 79.46 | -0.02 | 0.0 | 0.0 | 2.26 | 10.78 | 186.08 | 0.06 | -9.2 | 836.66 |
| 21Q1 (6) | 6.93 | 76.34 | 193.64 | 5.25 | 21.25 | 135.43 | 8.85 | 9.53 | 305.96 | 0 | 0 | 0 | 12.81 | 10.62 | 9.96 | 0.46 | -11.54 | 2400.0 | 0.22 | 4.76 | 46.67 | 0.49 | 2.08 | 0 | 4.92 | 3.36 | 29.13 | 3.49 | 14.05 | 47.26 | 16.32 | 32.04 | 46.89 | 0.43 | 0.0 | 437.5 | 19.19 | 0.05 | 0.05 | 1.03 | 0.0 | 6.19 | 0.02 | 0.0 | 0 | 2.06 | 28.75 | 148.19 | 3.11 | 17.36 | 72.78 | -0.02 | 0.0 | 0.0 | 2.04 | 29.11 | 151.85 | 0.07 | 78.48 | 808.54 |
| 20Q4 (5) | 3.93 | -1.5 | 97.49 | 4.33 | 34.06 | 94.17 | 8.08 | 438.67 | 268.95 | 0 | 0 | 0 | 11.58 | -0.6 | -12.14 | 0.52 | 92.59 | 5100.0 | 0.21 | 0.0 | -8.7 | 0.48 | 3.63 | 0 | 4.76 | 16.95 | 5.54 | 3.06 | 16.79 | 27.5 | 12.36 | 3.26 | -0.96 | 0.43 | 514.29 | 377.78 | 19.18 | 0.0 | 0.0 | 1.03 | 0.0 | 6.19 | 0.02 | 0.0 | 0 | 1.6 | 48.15 | 88.24 | 2.65 | 24.41 | 44.81 | -0.02 | 0.0 | 0.0 | 1.58 | 49.06 | 90.36 | 0.04 | -6.23 | 356.5 |
| 20Q3 (4) | 3.99 | 143.29 | 0.0 | 3.23 | 44.84 | 0.0 | 1.5 | -13.79 | 0.0 | 0 | 0 | 0.0 | 11.65 | 26.22 | 0.0 | 0.27 | -38.64 | 0.0 | 0.21 | 23.53 | 0.0 | 0.46 | 0 | 0.0 | 4.07 | -10.94 | 0.0 | 2.62 | 9.62 | 0.0 | 11.97 | 9.41 | 0.0 | 0.07 | 0.0 | 0.0 | 19.18 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.08 | 33.33 | 0.0 | 2.13 | 15.14 | 0.0 | -0.02 | 0.0 | 0.0 | 1.06 | 34.18 | 0.0 | 0.04 | 516.35 | 0.0 |
