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) | 27.77 | 21.16 | 15.95 | 5.21 | 1.49 | 396.67 | 0 | 0 | 143.0 | -33.25 | 0.69 | -96.92 | 30.46 | -39.67 | 21.30 | -9.62 | 24.43 | -40.52 | 0.28 | -17.65 | 8.14 | -40.37 | 0.15 | -16.67 | 14.02 | 2.19 | 12.89 | 21.15 | 0.9 | -46.43 | 24.25 | -35.09 | 38.03 | -23.45 | -1.23 | 0 | 23.02 | -36.86 | 0.05 | -46.53 |
| 2022 (9) | 22.92 | 175.15 | 15.16 | -20.29 | 0.3 | -69.7 | 0 | 0 | 214.23 | 26.7 | 22.41 | 66.37 | 50.49 | 21.9 | 23.57 | -3.79 | 41.07 | 29.19 | 0.34 | 1033.33 | 13.65 | 889.13 | 0.18 | 38.46 | 13.72 | 1.4 | 10.64 | 14.53 | 1.68 | 17.48 | 37.36 | 57.17 | 49.68 | 44.04 | -0.9 | 0 | 36.46 | 65.05 | 0.10 | 9.36 |
| 2021 (8) | 8.33 | -10.53 | 19.02 | 87.2 | 0.99 | 6.45 | 0 | 0 | 169.08 | 40.02 | 13.47 | 97.8 | 41.42 | 31.03 | 24.50 | -6.42 | 31.79 | 41.54 | 0.03 | -94.23 | 1.38 | -34.91 | 0.13 | 62.5 | 13.53 | 0.0 | 9.29 | 7.77 | 1.43 | 6.72 | 23.77 | 61.26 | 34.49 | 39.69 | -1.68 | 0 | 22.09 | 65.97 | 0.09 | 4.26 |
| 2020 (7) | 9.31 | -3.92 | 10.16 | 91.34 | 0.93 | 745.45 | 0 | 0 | 120.75 | 2.7 | 6.81 | 10.55 | 31.61 | 19.24 | 26.18 | 16.1 | 22.46 | 18.27 | 0.52 | 1633.33 | 2.12 | -10.92 | 0.08 | -38.46 | 13.53 | 0.0 | 8.62 | 7.75 | 1.34 | 78.67 | 14.74 | 20.13 | 24.69 | 17.46 | -1.43 | 0 | 13.31 | 21.77 | 0.08 | -6.29 |
| 2019 (6) | 9.69 | 81.8 | 5.31 | 217.96 | 0.11 | 0 | 0 | 0 | 117.57 | 5.78 | 6.16 | 8.26 | 26.51 | -3.6 | 22.55 | -8.86 | 18.99 | -8.31 | 0.03 | -25.0 | 2.38 | 153.19 | 0.13 | -31.58 | 13.53 | 0.0 | 8.0 | 7.67 | 0.75 | 13.64 | 12.27 | 25.2 | 21.02 | 17.56 | -1.34 | 0 | 10.93 | 20.77 | 0.09 | 3.18 |
| 2018 (5) | 5.33 | -46.11 | 1.67 | 85.56 | 0 | 0 | 0 | 0 | 111.15 | 9.06 | 5.69 | 28.73 | 27.5 | 19.83 | 24.74 | 9.88 | 20.71 | 38.16 | 0.04 | 0 | 0.94 | 0 | 0.19 | 0.0 | 13.53 | 0.0 | 7.43 | 6.29 | 0.66 | 214.29 | 9.8 | 14.35 | 17.88 | 13.38 | -0.75 | 0 | 9.05 | 14.41 | 0.09 | 1.57 |
| 2017 (4) | 9.89 | 35.29 | 0.9 | 125.0 | 0 | 0 | 0 | 0 | 101.92 | 13.85 | 4.42 | 28.12 | 22.95 | 0.0 | 22.52 | -12.17 | 14.99 | 15.31 | 0 | 0 | 0 | 0 | 0.19 | 90.0 | 13.53 | 1.42 | 6.99 | 5.27 | 0.21 | 0 | 8.57 | 31.85 | 15.77 | 20.02 | -0.66 | 0 | 7.91 | 25.76 | 0.09 | -12.5 |
| 2016 (3) | 7.31 | 50.72 | 0.4 | -85.13 | 0 | 0 | 0 | 0 | 89.52 | 1.89 | 3.45 | 5650.0 | 22.95 | 9.08 | 25.64 | 7.06 | 13.0 | 14.34 | 0 | 0 | 0 | 0 | 0.1 | -56.52 | 13.34 | 0.0 | 6.64 | 0.0 | 0 | 0 | 6.5 | 61.29 | 13.14 | 23.15 | -0.21 | 0 | 6.29 | 34.12 | 0.10 | 1.15 |
| 2015 (2) | 4.85 | -47.96 | 2.69 | -54.1 | 0.15 | -57.14 | 0 | 0 | 87.86 | -7.84 | 0.06 | 0 | 21.04 | 15.54 | 23.95 | 25.36 | 11.37 | -13.54 | 0 | 0 | 0.3 | -62.96 | 0.23 | -47.73 | 13.34 | -0.67 | 6.64 | 0.0 | 0 | 0 | 4.03 | -13.89 | 10.67 | -5.74 | 0.66 | -13.16 | 4.69 | -13.79 | 0.10 | 18.76 |
| 2014 (1) | 9.32 | -7.36 | 5.86 | -35.89 | 0.35 | -54.55 | 0 | 0 | 95.33 | -16.95 | -0.78 | 0 | 18.21 | -17.68 | 19.10 | -0.88 | 13.15 | -27.71 | 0 | 0 | 0.81 | -60.68 | 0.44 | -18.52 | 13.43 | 0.0 | 6.64 | 0.0 | 0 | 0 | 4.68 | -4.29 | 11.32 | -12.92 | 0.76 | 280.0 | 5.44 | 6.88 | 0.08 | 40.53 |
| 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) | 24.19 | -27.09 | -25.8 | 17.17 | 6.32 | 54.55 | 5.97 | 0 | 266.26 | 0 | 0 | 0 | 28.76 | -8.41 | 11.47 | -0.69 | -121.63 | 82.08 | 21.36 | -11.41 | 4.76 | 15.91 | -13.36 | 29.61 | 23.78 | 28.06 | 0.72 | 0.21 | -4.55 | -40.0 | 2.9 | -62.48 | -64.46 | 0.24 | -7.69 | 84.62 | 14.02 | 0.0 | 0.0 | 12.96 | 0.0 | 0.54 | 1.23 | 0.0 | 36.67 | 29.82 | -2.26 | 25.35 | 44.0 | -1.54 | 17.08 | -0.47 | -95.83 | 33.8 | 29.35 | -3.04 | 27.17 | 0.06 | -0.2 | -9.51 |
| 24Q2 (19) | 33.18 | 3.91 | -12.8 | 16.15 | -5.83 | 1.44 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 31.4 | -17.02 | 1.03 | 3.19 | -23.32 | 104.49 | 24.11 | -17.83 | 21.09 | 18.36 | -18.03 | 75.35 | 18.57 | -6.59 | -14.07 | 0.22 | -15.38 | -35.29 | 7.73 | -4.69 | -18.55 | 0.26 | 18.18 | 62.5 | 14.02 | 0.0 | 0.0 | 12.96 | 0.54 | 0.54 | 1.23 | 36.67 | 36.67 | 30.51 | 10.06 | 10.34 | 44.69 | 7.69 | 7.87 | -0.24 | 52.0 | 79.49 | 30.27 | 11.2 | 14.31 | 0.06 | 35.28 | -49.92 |
| 24Q1 (18) | 31.93 | 14.98 | -6.66 | 17.15 | 7.52 | 4.32 | 1.35 | -9.4 | 64.63 | 0 | 0 | 0 | 37.84 | 4.33 | -24.08 | 4.16 | 845.45 | 63.78 | 29.34 | -3.68 | -28.6 | 22.40 | 5.15 | 16.8 | 19.88 | -18.62 | -27.76 | 0.26 | -7.14 | -27.78 | 8.11 | -0.37 | -28.86 | 0.22 | 46.67 | 22.22 | 14.02 | 0.0 | 0.0 | 12.89 | 0.0 | 21.15 | 0.9 | 0.0 | -46.43 | 27.72 | 14.31 | 0.62 | 41.5 | 9.12 | 4.09 | -0.5 | 59.35 | 50.0 | 27.22 | 18.25 | 2.52 | 0.05 | -10.81 | -55.61 |
| 23Q4 (17) | 27.77 | -14.82 | 21.16 | 15.95 | 43.56 | 5.21 | 1.49 | -8.59 | 396.67 | 0 | 0 | 0 | 36.27 | 40.58 | -38.94 | 0.44 | 111.43 | -91.62 | 30.46 | 49.39 | -39.67 | 21.30 | 73.55 | -9.61 | 24.43 | 3.47 | -40.52 | 0.28 | -20.0 | -17.65 | 8.14 | -0.25 | -40.37 | 0.15 | 15.38 | -16.67 | 14.02 | 0.0 | 2.19 | 12.89 | 0.0 | 21.15 | 0.9 | 0.0 | -46.43 | 24.25 | 1.93 | -35.09 | 38.03 | 1.2 | -23.45 | -1.23 | -73.24 | -36.67 | 23.02 | -0.26 | -36.86 | 0.05 | -24.86 | -46.53 |
| 23Q3 (16) | 32.6 | -14.32 | 32.47 | 11.11 | -30.21 | -39.02 | 1.63 | 98.78 | 59.8 | 0 | 0 | 0 | 25.8 | -16.99 | -48.21 | -3.85 | -346.79 | -161.4 | 20.39 | 2.41 | -46.36 | 12.27 | 17.22 | -34.3 | 23.61 | 9.25 | -39.91 | 0.35 | 2.94 | -5.41 | 8.16 | -14.01 | -26.55 | 0.13 | -18.75 | -35.0 | 14.02 | 0.0 | 3.62 | 12.89 | 0.0 | 21.15 | 0.9 | 0.0 | -46.43 | 23.79 | -13.96 | -25.8 | 37.58 | -9.29 | -15.3 | -0.71 | 39.32 | -4.41 | 23.08 | -12.84 | -26.45 | 0.07 | -44.76 | -22.91 |
| 23Q2 (15) | 38.05 | 11.22 | 131.45 | 15.92 | -3.16 | -18.57 | 0.82 | 0.0 | -26.13 | 0 | 0 | 0 | 31.08 | -37.64 | -43.7 | 1.56 | -38.58 | -74.3 | 19.91 | -51.55 | -50.22 | 10.47 | -45.4 | -50.14 | 21.61 | -21.48 | -31.55 | 0.34 | -5.56 | -17.07 | 9.49 | -16.75 | 468.26 | 0.16 | -11.11 | -27.27 | 14.02 | 0.0 | 3.62 | 12.89 | 21.15 | 21.15 | 0.9 | -46.43 | -46.43 | 27.65 | 0.36 | 7.25 | 41.43 | 3.91 | 8.74 | -1.17 | -17.0 | -1.74 | 26.48 | -0.26 | 7.51 | 0.12 | 19.9 | 39.39 |
| 23Q1 (14) | 34.21 | 49.26 | 327.62 | 16.44 | 8.44 | -18.09 | 0.82 | 173.33 | -17.17 | 0 | 0 | 0 | 49.84 | -16.09 | 0.06 | 2.54 | -51.62 | -47.3 | 41.09 | -18.62 | -2.81 | 19.18 | -18.63 | -18.89 | 27.52 | -32.99 | -18.46 | 0.36 | 5.88 | 100.0 | 11.4 | -16.48 | 908.85 | 0.18 | 0.0 | 5.88 | 14.02 | 2.19 | 3.62 | 10.64 | 0.0 | 14.53 | 1.68 | 0.0 | 17.48 | 27.55 | -26.26 | -3.6 | 39.87 | -19.75 | 1.42 | -1.0 | -11.11 | 18.7 | 26.55 | -27.18 | -2.93 | 0.10 | 7.44 | 20.42 |
| 22Q4 (13) | 22.92 | -6.87 | 175.15 | 15.16 | -16.79 | -20.29 | 0.3 | -70.59 | -69.7 | 0 | 0 | 0 | 59.4 | 19.23 | 22.15 | 5.25 | -16.27 | 25.6 | 50.49 | 32.83 | 21.9 | 23.57 | 26.16 | -3.79 | 41.07 | 4.53 | 29.19 | 0.34 | -8.11 | 1033.33 | 13.65 | 22.86 | 889.13 | 0.18 | -10.0 | 38.46 | 13.72 | 1.4 | 1.4 | 10.64 | 0.0 | 14.53 | 1.68 | 0.0 | 17.48 | 37.36 | 16.53 | 57.17 | 49.68 | 11.97 | 44.04 | -0.9 | -32.35 | 46.43 | 36.46 | 16.19 | 65.05 | 0.10 | 8.34 | 9.36 |
| 22Q3 (12) | 24.61 | 49.7 | 123.93 | 18.22 | -6.8 | 22.12 | 1.02 | -8.11 | 6.25 | 0 | 0 | 0 | 49.82 | -9.75 | 35.34 | 6.27 | 3.29 | 147.83 | 38.01 | -4.98 | 37.82 | 18.68 | -11.05 | 9.18 | 39.29 | 24.45 | 42.82 | 0.37 | -9.76 | -19.57 | 11.11 | 565.27 | 630.92 | 0.2 | -9.09 | 53.85 | 13.53 | 0.0 | 0.0 | 10.64 | 0.0 | 14.53 | 1.68 | 0.0 | 17.48 | 32.06 | 24.36 | 63.49 | 44.37 | 16.46 | 46.29 | -0.68 | 40.87 | 60.0 | 31.38 | 27.41 | 75.21 | 0.09 | -0.13 | 4.27 |
| 22Q2 (11) | 16.44 | 105.5 | 21.87 | 19.55 | -2.59 | 10.27 | 1.11 | 12.12 | 15.62 | 0 | 0 | 0 | 55.2 | 10.82 | 26.66 | 6.07 | 25.93 | 61.87 | 40.0 | -5.39 | 12.01 | 21.00 | -11.16 | -7.81 | 31.57 | -6.46 | 26.94 | 0.41 | 127.78 | -16.33 | 1.67 | 47.79 | -5.11 | 0.22 | 29.41 | 69.23 | 13.53 | 0.0 | 0.0 | 10.64 | 14.53 | 23.43 | 1.68 | 17.48 | 25.37 | 25.78 | -9.8 | 19.91 | 38.1 | -3.08 | 21.11 | -1.15 | 6.5 | 32.75 | 24.63 | -9.95 | 24.46 | 0.09 | 3.58 | 15.0 |
| 22Q1 (10) | 8.0 | -3.96 | -14.8 | 20.07 | 5.52 | 3.77 | 0.99 | 0.0 | 6.45 | 0 | 0 | 0 | 49.81 | 2.43 | 24.34 | 4.82 | 15.31 | 59.6 | 42.28 | 2.08 | 7.15 | 23.64 | -3.49 | -19.73 | 33.75 | 6.17 | 50.47 | 0.18 | 500.0 | -63.27 | 1.13 | -18.12 | -40.21 | 0.17 | 30.77 | 88.89 | 13.53 | 0.0 | 0.0 | 9.29 | 0.0 | 7.77 | 1.43 | 0.0 | 6.72 | 28.58 | 20.24 | 61.01 | 39.31 | 13.98 | 41.86 | -1.23 | 26.79 | 17.45 | 27.35 | 23.81 | 68.2 | 0.09 | -2.43 | 5.77 |
| 21Q4 (9) | 8.33 | -24.2 | -10.53 | 19.02 | 27.48 | 87.2 | 0.99 | 3.12 | 6.45 | 0 | 0 | 0 | 48.63 | 32.11 | 19.37 | 4.18 | 65.22 | 45.64 | 41.42 | 50.18 | 31.03 | 24.50 | 43.17 | -6.42 | 31.79 | 15.56 | 41.54 | 0.03 | -93.48 | -94.23 | 1.38 | -9.21 | -34.91 | 0.13 | 0.0 | 62.5 | 13.53 | 0.0 | 0.0 | 9.29 | 0.0 | 7.77 | 1.43 | 0.0 | 6.72 | 23.77 | 21.21 | 61.26 | 34.49 | 13.72 | 39.69 | -1.68 | 1.18 | -17.48 | 22.09 | 23.34 | 65.97 | 0.09 | 3.31 | 4.26 |
| 21Q3 (8) | 10.99 | -18.53 | 7.53 | 14.92 | -15.85 | 1.29 | 0.96 | 0.0 | -3.03 | 0 | 0 | 0 | 36.81 | -15.53 | 13.75 | 2.53 | -32.53 | 0.8 | 27.58 | -22.77 | -3.97 | 17.11 | -24.9 | -32.57 | 27.51 | 10.62 | 55.6 | 0.46 | -6.12 | -11.54 | 1.52 | -13.64 | -37.96 | 0.13 | 0.0 | 44.44 | 13.53 | 0.0 | 0.0 | 9.29 | 7.77 | 7.77 | 1.43 | 6.72 | 6.72 | 19.61 | -8.79 | 64.93 | 30.33 | -3.59 | 38.87 | -1.7 | 0.58 | -8.97 | 17.91 | -9.5 | 73.38 | 0.08 | 10.15 | -1.28 |
| 21Q2 (7) | 13.49 | 43.66 | -7.6 | 17.73 | -8.32 | 8.51 | 0.96 | 3.23 | 5.49 | 0 | 0 | 0 | 43.58 | 8.79 | 109.42 | 3.75 | 24.17 | 971.43 | 35.71 | -9.5 | 72.93 | 22.78 | -22.65 | 0 | 24.87 | 10.88 | 57.5 | 0.49 | 0.0 | -5.77 | 1.76 | -6.88 | -34.57 | 0.13 | 44.44 | 18.18 | 13.53 | 0.0 | 0.0 | 8.62 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 21.5 | 21.13 | 129.21 | 31.46 | 13.53 | 62.75 | -1.71 | -14.77 | -11.76 | 19.79 | 21.71 | 152.1 | 0.08 | -4.73 | -11.97 |
| 21Q1 (6) | 9.39 | 0.86 | -47.1 | 19.34 | 90.35 | 8.41 | 0.93 | 0.0 | 342.86 | 0 | 0 | 0 | 40.06 | -1.67 | 49.25 | 3.02 | 5.23 | 182.24 | 39.46 | 24.83 | 90.26 | 29.45 | 12.52 | 0 | 22.43 | -0.13 | 27.95 | 0.49 | -5.77 | 1533.33 | 1.89 | -10.85 | -34.15 | 0.09 | 12.5 | -18.18 | 13.53 | 0.0 | 0.0 | 8.62 | 0.0 | 7.75 | 1.34 | 0.0 | 78.67 | 17.75 | 20.42 | 33.06 | 27.71 | 12.23 | 25.44 | -1.49 | -4.2 | -12.03 | 16.26 | 22.16 | 35.39 | 0.08 | -3.82 | -8.54 |
| 20Q4 (5) | 9.31 | -8.9 | -3.92 | 10.16 | -31.03 | 91.34 | 0.93 | -6.06 | 745.45 | 0 | 0 | 0 | 40.74 | 25.9 | 22.78 | 2.87 | 14.34 | 52.66 | 31.61 | 10.06 | 19.24 | 26.18 | 3.17 | 0 | 22.46 | 27.04 | 18.27 | 0.52 | 0.0 | 1633.33 | 2.12 | -13.47 | -10.92 | 0.08 | -11.11 | -38.46 | 13.53 | 0.0 | 0.0 | 8.62 | 0.0 | 7.75 | 1.34 | 0.0 | 78.67 | 14.74 | 23.97 | 20.13 | 24.69 | 13.05 | 17.46 | -1.43 | 8.33 | -6.72 | 13.31 | 28.85 | 21.77 | 0.08 | -2.19 | -6.29 |
| 20Q3 (4) | 10.22 | -30.0 | 0.0 | 14.73 | -9.85 | 0.0 | 0.99 | 8.79 | 0.0 | 0 | 0 | 0.0 | 32.36 | 55.5 | 0.0 | 2.51 | 617.14 | 0.0 | 28.72 | 39.08 | 0.0 | 25.37 | 0 | 0.0 | 17.68 | 11.97 | 0.0 | 0.52 | 0.0 | 0.0 | 2.45 | -8.92 | 0.0 | 0.09 | -18.18 | 0.0 | 13.53 | 0.0 | 0.0 | 8.62 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 11.89 | 26.76 | 0.0 | 21.84 | 12.98 | 0.0 | -1.56 | -1.96 | 0.0 | 10.33 | 31.59 | 0.0 | 0.09 | -1.78 | 0.0 |
