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) | 6.38 | -23.59 | 0.2 | -84.62 | 0.42 | 10.53 | 0 | 0 | 15.27 | 16.48 | 2.55 | 46.55 | 3.66 | 18.45 | 23.97 | 1.69 | 2.49 | -2.73 | 0 | 0 | 4.64 | -36.53 | 0.01 | 0.0 | 8.18 | 0.0 | 1.47 | 13.08 | 0.03 | 0.0 | 3.95 | 62.55 | 5.46 | 45.21 | 0 | 0 | 3.95 | 62.55 | 0.00 | 0 |
| 2022 (9) | 8.35 | 163.41 | 1.3 | 150.0 | 0.38 | 0 | 0 | 0 | 13.11 | 6.33 | 1.74 | 117.5 | 3.09 | -1.28 | 23.57 | -7.15 | 2.56 | -15.51 | 0 | 0 | 7.31 | -5.68 | 0.01 | 0.0 | 8.18 | 0.0 | 1.3 | 6.56 | 0.03 | 0.0 | 2.43 | 69.93 | 3.76 | 39.78 | 0 | 0 | 2.43 | 69.93 | 0.00 | 0 |
| 2021 (8) | 3.17 | -17.88 | 0.52 | 4.0 | 0 | 0 | 0 | 0 | 12.33 | 29.38 | 0.8 | 220.0 | 3.13 | 25.7 | 25.39 | -2.84 | 3.03 | 84.76 | 0.05 | -50.0 | 7.75 | 22.24 | 0.01 | 0 | 8.18 | 1.36 | 1.22 | 1.67 | 0.03 | 0.0 | 1.43 | 33.64 | 2.69 | 16.45 | 0 | 0 | 1.43 | 33.64 | 0.00 | 0 |
| 2020 (7) | 3.86 | -38.73 | 0.5 | -46.24 | 0 | 0 | 0 | 0 | 9.53 | -10.09 | 0.25 | -62.12 | 2.49 | -2.73 | 26.13 | 8.19 | 1.64 | 2.5 | 0.1 | 0 | 6.34 | 76.11 | 0 | 0 | 8.07 | 1.38 | 1.2 | 6.19 | 0.03 | 0.0 | 1.07 | -22.46 | 2.31 | -9.41 | 0 | 0 | 1.07 | -22.46 | 0.00 | 0 |
| 2019 (6) | 6.3 | 7.88 | 0.93 | 0 | 0 | 0 | 0 | 0 | 10.6 | -6.94 | 0.66 | 15.79 | 2.56 | -9.22 | 24.15 | -2.45 | 1.6 | 31.15 | 0 | 0 | 3.6 | -5.26 | 0 | 0 | 7.96 | 0.0 | 1.13 | 4.63 | 0.03 | -87.5 | 1.38 | 31.43 | 2.55 | 7.59 | 0 | 0 | 1.38 | 31.43 | 0.00 | 0 |
| 2018 (5) | 5.84 | 6.38 | 0 | 0 | 0 | 0 | 0 | 0 | 11.39 | 9.84 | 0.57 | -71.78 | 2.82 | 20.0 | 24.76 | 9.25 | 1.22 | -15.86 | 0 | 0 | 3.8 | 15.15 | 0 | 0 | 7.96 | 18.1 | 1.08 | 22.73 | 0.24 | 0.0 | 1.05 | -56.25 | 2.37 | -32.67 | 0 | 0 | 1.05 | -56.25 | 0.00 | 0 |
| 2017 (4) | 5.49 | 399.09 | 0.01 | -98.25 | 0 | 0 | 0 | 0 | 10.37 | 2.37 | 2.02 | 312.24 | 2.35 | -4.86 | 22.66 | -7.06 | 1.45 | 20.83 | 0 | 0 | 3.3 | -15.38 | 0.01 | 0.0 | 6.74 | -3.71 | 0.88 | 6.02 | 0.24 | 0.0 | 2.4 | 140.0 | 3.52 | 70.05 | 0 | 0 | 2.4 | 182.35 | 0.00 | 0 |
| 2016 (3) | 1.1 | -46.08 | 0.57 | -59.29 | 0 | 0 | 0 | 0 | 10.13 | -6.55 | 0.49 | 0 | 2.47 | 24.75 | 24.38 | 33.49 | 1.2 | -14.29 | 0 | 0 | 3.9 | -7.14 | 0.01 | -50.0 | 7.0 | 0.0 | 0.83 | 0.0 | 0.24 | 0.0 | 1.0 | 88.68 | 2.07 | 29.38 | -0.15 | 0 | 0.85 | 26.87 | 0.00 | 0 |
| 2015 (2) | 2.04 | -1.45 | 1.4 | -30.35 | 0 | 0 | 0 | 0 | 10.84 | -20.99 | -0.31 | 0 | 1.98 | -26.94 | 18.27 | -7.53 | 1.4 | -20.0 | 0 | 0 | 4.2 | 2.44 | 0.02 | 0.0 | 7.0 | 0.0 | 0.83 | 3.75 | 0.24 | 0.0 | 0.53 | -55.46 | 1.6 | -28.25 | 0.14 | -44.0 | 0.67 | -53.47 | 0.00 | 0 |
| 2014 (1) | 2.07 | -19.14 | 2.01 | -61.42 | 0 | 0 | 0 | 0 | 13.72 | -1.65 | 0.27 | -87.44 | 2.71 | 7.97 | 19.75 | 9.78 | 1.75 | -10.26 | 0 | 0 | 4.1 | 0 | 0.02 | 0.0 | 7.0 | 5.26 | 0.8 | 35.59 | 0.24 | 0.0 | 1.19 | -44.39 | 2.23 | -24.92 | 0.25 | 150.0 | 1.44 | -35.71 | 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) | 4.73 | 5.35 | -25.28 | 0.01 | 0.0 | -98.0 | 0.36 | -7.69 | -14.29 | 0 | 0 | 0 | 3.83 | -0.52 | -2.54 | 0.48 | -21.31 | -43.53 | 3.3 | -5.71 | -8.33 | 21.06 | -5.11 | -14.65 | 2.87 | 0.0 | 3.61 | 0.75 | 0.0 | 0 | 4.5 | -1.53 | -8.91 | 0.12 | -7.69 | 1100.0 | 8.18 | 0.0 | 0.0 | 1.73 | 0.0 | 17.69 | 0.03 | 0.0 | 0.0 | 3.48 | 16.0 | -0.85 | 5.24 | 10.08 | 4.38 | 0 | 0 | 0 | 3.48 | 16.0 | -0.85 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.49 | -21.37 | -29.4 | 0.01 | 0 | -85.71 | 0.39 | -4.88 | -7.14 | 0 | 0 | 0 | 3.85 | 2.12 | 4.34 | 0.61 | -17.57 | -12.86 | 3.5 | 0.0 | 10.76 | 22.19 | -1.01 | -4.48 | 2.87 | 4.36 | 4.74 | 0.75 | 0 | 0 | 4.57 | 21.87 | -27.92 | 0.13 | 1200.0 | 1200.0 | 8.18 | 0.0 | 0.0 | 1.73 | 17.69 | 17.69 | 0.03 | 0.0 | 0.0 | 3.0 | 13.64 | 12.78 | 4.76 | 14.7 | 14.15 | 0 | 0 | 0 | 3.0 | 13.64 | 12.78 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.71 | -10.5 | -8.79 | 0 | -100.0 | -100.0 | 0.41 | -2.38 | -2.38 | 0 | 0 | 0 | 3.77 | -10.66 | 9.59 | 0.74 | 54.17 | 39.62 | 3.5 | -4.37 | 18.64 | 22.42 | -6.39 | 1.01 | 2.75 | 10.44 | 1.48 | 0 | 0 | 0 | 3.75 | -19.18 | -31.07 | 0.01 | 0.0 | 0.0 | 8.18 | 0.0 | 0.0 | 1.47 | 0.0 | 13.08 | 0.03 | 0.0 | 0.0 | 2.64 | -33.16 | 23.36 | 4.15 | -23.99 | 19.6 | 0 | 0 | 0 | 2.64 | -33.16 | 23.36 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.38 | 0.79 | -23.59 | 0.2 | -60.0 | -84.62 | 0.42 | 0.0 | 10.53 | 0 | 0 | 0 | 4.22 | 7.38 | 19.55 | 0.48 | -43.53 | 41.18 | 3.66 | 1.67 | 18.45 | 23.95 | -2.92 | 1.55 | 2.49 | -10.11 | -2.73 | 0 | 0 | 0 | 4.64 | -6.07 | -36.53 | 0.01 | 0.0 | 0.0 | 8.18 | 0.0 | 0.0 | 1.47 | 0.0 | 13.08 | 0.03 | 0.0 | 0.0 | 3.95 | 12.54 | 62.55 | 5.46 | 8.76 | 45.21 | 0 | 0 | 0 | 3.95 | 12.54 | 62.55 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.33 | -0.47 | 72.95 | 0.5 | 614.29 | -50.98 | 0.42 | 0.0 | 44.83 | 0 | 0 | 0 | 3.93 | 6.5 | 33.67 | 0.85 | 21.43 | 60.38 | 3.6 | 13.92 | 50.0 | 24.67 | 6.19 | 32.73 | 2.77 | 1.09 | -0.72 | 0 | 0 | -100.0 | 4.94 | -22.08 | -13.33 | 0.01 | 0.0 | 0 | 8.18 | 0.0 | 0.0 | 1.47 | 0.0 | 13.08 | 0.03 | 0.0 | 0.0 | 3.51 | 31.95 | 67.14 | 5.02 | 20.38 | 46.36 | 0 | 0 | 0 | 3.51 | 31.95 | 67.14 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.36 | 1.6 | 69.6 | 0.07 | -86.79 | -82.93 | 0.42 | 0.0 | 281.82 | 0 | 0 | 0 | 3.69 | 7.27 | 9.17 | 0.7 | 32.08 | 45.83 | 3.16 | 7.12 | 17.91 | 23.24 | 4.68 | 14.01 | 2.74 | 1.11 | -13.29 | 0 | 0 | -100.0 | 6.34 | 16.54 | -21.24 | 0.01 | 0.0 | 0 | 8.18 | 0.0 | 0.0 | 1.47 | 13.08 | 13.08 | 0.03 | 0.0 | 0.0 | 2.66 | 24.3 | 70.51 | 4.17 | 20.17 | 43.79 | 0 | 0 | 0 | 2.66 | 24.3 | 70.51 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.26 | -25.03 | 75.84 | 0.53 | -59.23 | 103.85 | 0.42 | 10.53 | 950.0 | 0 | 0 | 0 | 3.44 | -2.55 | 5.85 | 0.53 | 55.88 | 39.47 | 2.95 | -4.53 | -2.96 | 22.20 | -5.9 | -5.74 | 2.71 | 5.86 | -7.82 | 0 | 0 | -100.0 | 5.44 | -25.58 | -29.44 | 0.01 | 0.0 | 0 | 8.18 | 0.0 | 0.0 | 1.3 | 0.0 | 6.56 | 0.03 | 0.0 | 0.0 | 2.14 | -11.93 | 84.48 | 3.47 | -7.71 | 43.39 | 0 | 0 | 0 | 2.14 | -11.93 | 84.48 | 0.00 | 0 | 0 |
| 22Q4 (13) | 8.35 | 128.14 | 163.41 | 1.3 | 27.45 | 150.0 | 0.38 | 31.03 | 0 | 0 | 0 | 0 | 3.53 | 20.07 | 5.69 | 0.34 | -35.85 | 88.89 | 3.09 | 28.75 | -1.28 | 23.59 | 26.88 | -7.08 | 2.56 | -8.24 | -15.51 | 0 | -100.0 | -100.0 | 7.31 | 28.25 | -5.68 | 0.01 | 0 | 0.0 | 8.18 | 0.0 | 0.0 | 1.3 | 0.0 | 6.56 | 0.03 | 0.0 | 0.0 | 2.43 | 15.71 | 69.93 | 3.76 | 9.62 | 39.78 | 0 | 0 | 0 | 2.43 | 15.71 | 69.93 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.66 | -2.4 | 2.81 | 1.02 | 148.78 | 92.45 | 0.29 | 163.64 | 0 | 0 | 0 | 0 | 2.94 | -13.02 | -7.55 | 0.53 | 10.42 | 96.3 | 2.4 | -10.45 | -14.29 | 18.59 | -8.78 | -22.25 | 2.79 | -11.71 | -20.74 | 0.02 | -50.0 | -66.67 | 5.7 | -29.19 | -30.57 | 0 | 0 | -100.0 | 8.18 | 0.0 | 0.0 | 1.3 | 0.0 | 6.56 | 0.03 | 0.0 | 0.0 | 2.1 | 34.62 | 65.35 | 3.43 | 18.28 | 35.57 | 0 | 0 | 0 | 2.1 | 34.62 | 65.35 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.75 | 5.34 | 8.07 | 0.41 | 57.69 | -31.67 | 0.11 | 175.0 | 0 | 0 | 0 | 0 | 3.38 | 4.0 | 7.64 | 0.48 | 26.32 | 269.23 | 2.68 | -11.84 | -9.46 | 20.38 | -13.45 | -23.57 | 3.16 | 7.48 | 14.49 | 0.04 | -20.0 | -42.86 | 8.05 | 4.41 | 6.06 | 0 | 0 | 0 | 8.18 | 0.0 | 0.0 | 1.3 | 6.56 | 8.33 | 0.03 | 0.0 | 0.0 | 1.56 | 34.48 | 52.94 | 2.9 | 19.83 | 28.32 | 0 | 0 | 0 | 1.56 | 34.48 | 52.94 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.56 | 12.3 | -7.29 | 0.26 | -50.0 | -71.11 | 0.04 | 0 | 0 | 0 | 0 | 0 | 3.25 | -2.69 | 21.72 | 0.38 | 111.11 | 80.95 | 3.04 | -2.88 | 27.2 | 23.55 | -7.24 | -0.98 | 2.94 | -2.97 | 66.1 | 0.05 | 0.0 | -44.44 | 7.71 | -0.52 | 28.71 | 0 | -100.0 | 0 | 8.18 | 0.0 | 0.0 | 1.22 | 0.0 | 1.67 | 0.03 | 0.0 | 0.0 | 1.16 | -18.88 | 30.34 | 2.42 | -10.04 | 14.15 | 0 | 0 | 0 | 1.16 | -18.88 | 30.34 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.17 | -10.96 | -17.88 | 0.52 | -1.89 | 4.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.34 | 5.03 | 22.79 | 0.18 | -33.33 | 20.0 | 3.13 | 11.79 | 25.7 | 25.39 | 6.16 | -2.94 | 3.03 | -13.92 | 84.76 | 0.05 | -16.67 | -50.0 | 7.75 | -5.6 | 22.24 | 0.01 | 0.0 | 0 | 8.18 | 0.0 | 1.36 | 1.22 | 0.0 | 1.67 | 0.03 | 0.0 | 0.0 | 1.43 | 12.6 | 33.64 | 2.69 | 6.32 | 16.45 | 0 | 0 | 0 | 1.43 | 12.6 | 33.64 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.56 | 2.59 | -2.47 | 0.53 | -11.67 | -41.11 | 0 | 0 | 0 | 0 | 0 | 0 | 3.18 | 1.27 | 23.74 | 0.27 | 107.69 | 107.69 | 2.8 | -5.41 | 23.89 | 23.91 | -10.33 | -0.02 | 3.52 | 27.54 | 74.26 | 0.06 | -14.29 | -40.0 | 8.21 | 8.17 | 46.87 | 0.01 | 0 | 0 | 8.18 | 0.0 | 1.36 | 1.22 | 1.67 | 1.67 | 0.03 | 0.0 | 0.0 | 1.27 | 24.51 | 35.11 | 2.53 | 11.95 | 16.59 | 0 | 0 | 0 | 1.27 | 24.51 | 35.11 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.47 | -9.64 | -1.42 | 0.6 | -33.33 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.14 | 17.6 | 50.24 | 0.13 | -38.1 | 160.0 | 2.96 | 23.85 | 43.69 | 26.67 | 12.13 | 0 | 2.76 | 55.93 | 40.82 | 0.07 | -22.22 | 0 | 7.59 | 26.71 | 80.71 | 0 | 0 | 0 | 8.18 | 0.0 | 1.36 | 1.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.02 | 14.61 | 25.93 | 2.26 | 6.6 | 10.24 | 0 | 0 | 0 | 1.02 | 14.61 | 25.93 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.84 | -0.52 | -37.36 | 0.9 | 80.0 | 9.76 | 0 | 0 | 0 | 0 | 0 | 0 | 2.67 | -1.84 | 24.77 | 0.21 | 40.0 | 362.5 | 2.39 | -4.02 | 9.13 | 23.78 | -9.08 | 0 | 1.77 | 7.93 | -1.12 | 0.09 | -10.0 | 0 | 5.99 | -5.52 | 57.63 | 0 | 0 | 0 | 8.18 | 1.36 | 1.36 | 1.2 | 0.0 | 6.19 | 0.03 | 0.0 | 0.0 | 0.89 | -16.82 | 7.23 | 2.12 | -8.23 | 6.0 | 0 | 0 | 0 | 0.89 | -16.82 | 7.23 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.86 | 5.75 | -38.73 | 0.5 | -44.44 | -46.24 | 0 | 0 | 0 | 0 | 0 | 0 | 2.72 | 5.84 | 2.64 | 0.15 | 15.38 | 7.14 | 2.49 | 10.18 | -2.73 | 26.16 | 9.37 | 0 | 1.64 | -18.81 | 2.5 | 0.1 | 0.0 | 0 | 6.34 | 13.42 | 76.11 | 0 | 0 | 0 | 8.07 | 0.0 | 1.38 | 1.2 | 0.0 | 6.19 | 0.03 | 0.0 | 0.0 | 1.07 | 13.83 | -22.46 | 2.31 | 6.45 | -9.41 | 0 | 0 | 0 | 1.07 | 13.83 | -22.46 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.65 | 3.69 | 0.0 | 0.9 | 12.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.57 | 22.97 | 0.0 | 0.13 | 160.0 | 0.0 | 2.26 | 9.71 | 0.0 | 23.92 | 0 | 0.0 | 2.02 | 3.06 | 0.0 | 0.1 | 0 | 0.0 | 5.59 | 33.1 | 0.0 | 0 | 0 | 0.0 | 8.07 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.94 | 16.05 | 0.0 | 2.17 | 5.85 | 0.0 | 0 | 0 | 0.0 | 0.94 | 16.05 | 0.0 | 0.00 | 0 | 0.0 |
