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) | 2.0 | 12.36 | 10.97 | -7.97 | 48.33 | -16.54 | 0 | 0 | 37.28 | 25.35 | 5.2 | 22.93 | 0.01 | -50.0 | 0.03 | -60.11 | 84.77 | -17.47 | 0.04 | 0.0 | 8.23 | -9.26 | 0.22 | 4.76 | 8.33 | 0.0 | 1.09 | 62.69 | 0 | 0 | 5.2 | 22.93 | 6.3 | 28.31 | 0 | 0 | 5.2 | 22.93 | 0.00 | 0 |
| 2022 (9) | 1.78 | 67.92 | 11.92 | 54.2 | 57.91 | 0.75 | 0 | 0 | 29.74 | 110.18 | 4.23 | 61.45 | 0.02 | 0 | 0.07 | 0 | 102.71 | -4.89 | 0.04 | 0.0 | 9.07 | -60.82 | 0.21 | 0.0 | 8.33 | 0.0 | 0.67 | 9.84 | 0 | 0 | 4.23 | 593.44 | 4.91 | 302.46 | 0 | 0 | 4.23 | 593.44 | 0.00 | 0 |
| 2021 (8) | 1.06 | -53.71 | 7.73 | -62.75 | 57.48 | 85.24 | 0 | 0 | 14.15 | 742.26 | 2.62 | 0 | 0 | 0 | 0.00 | 0 | 107.99 | 26.67 | 0.04 | 0.0 | 23.15 | 14.43 | 0.21 | 0.0 | 8.33 | 0.0 | 0.61 | 0.0 | 0 | 0 | 0.61 | 0 | 1.22 | 0 | 0 | 0 | 0.61 | 0 | 0.00 | 0 |
| 2020 (7) | 2.29 | 231.88 | 20.75 | 267.26 | 31.03 | 72.48 | 0 | 0 | 1.68 | 888.24 | -0.89 | 0 | 0.01 | -50.0 | 0.60 | -94.94 | 85.25 | 37.15 | 0.04 | 0.0 | 20.23 | -29.85 | 0.21 | 5.0 | 8.33 | 0.0 | 0.61 | 0.0 | 0 | 0 | -2.01 | 0 | -1.4 | 0 | 0 | 0 | -2.01 | 0 | 0.00 | 0 |
| 2019 (6) | 0.69 | -27.37 | 5.65 | 15.31 | 17.99 | 18.82 | 0 | 0 | 0.17 | -94.3 | -0.82 | 0 | 0.02 | -33.33 | 11.76 | 1068.63 | 62.16 | 10.59 | 0.04 | 0.0 | 28.84 | 3.7 | 0.2 | 0.0 | 8.33 | 0.0 | 0.61 | 0.0 | 0 | 0 | -1.12 | 0 | -0.51 | 0 | 0 | 0 | -1.12 | 0 | 0.00 | 0 |
| 2018 (5) | 0.95 | -81.15 | 4.9 | -17.37 | 15.14 | 72.05 | 0 | 0 | 2.98 | -69.9 | -0.3 | 0 | 0.03 | 0 | 1.01 | 0 | 56.21 | 170.24 | 0.04 | 0.0 | 27.81 | 0 | 0.2 | 0.0 | 8.33 | 11.66 | 0.61 | 19.61 | 0 | 0 | -0.3 | 0 | 0.31 | -79.19 | 0 | 0 | -0.3 | 0 | 0.00 | 0 |
| 2017 (4) | 5.04 | 537.97 | 5.93 | 459.43 | 8.8 | -35.01 | 0 | 0 | 9.9 | 14.72 | 0.98 | 100.0 | 0 | 0 | 0.00 | 0 | 20.8 | -19.94 | 0.04 | 0.0 | 0 | 0 | 0.2 | -4.76 | 7.46 | 6.57 | 0.51 | 10.87 | 0 | 0 | 0.98 | 92.16 | 1.49 | 53.61 | 0 | 0 | 0.98 | 92.16 | 0.00 | 0 |
| 2016 (3) | 0.79 | -52.98 | 1.06 | -41.11 | 13.54 | -22.94 | 0 | 0 | 8.63 | 12.08 | 0.49 | 11.36 | 0 | 0 | 0.00 | 0 | 25.98 | -6.24 | 0.04 | 0.0 | 1.93 | 26.97 | 0.21 | -30.0 | 7.0 | 0.0 | 0.46 | 0.0 | 0 | 0 | 0.51 | 2450.0 | 0.97 | 102.08 | 0 | 0 | 0.51 | 2450.0 | 0.00 | 0 |
| 2015 (2) | 1.68 | 51.35 | 1.8 | -76.59 | 17.57 | 0 | 0 | 0 | 7.7 | 3400.0 | 0.44 | 0 | 0.3 | 0 | 3.90 | 0 | 27.71 | 7.28 | 0.04 | -20.0 | 1.52 | -89.46 | 0.3 | -3.23 | 7.0 | 0.0 | 0.46 | 0.0 | 0 | 0 | 0.02 | 0 | 0.48 | 1100.0 | 0 | 0 | 0.02 | 0 | 0.00 | 0 |
| 2014 (1) | 1.11 | -58.11 | 7.69 | 39.82 | 0 | 0 | 0 | 0 | 0.22 | -97.8 | -0.58 | 0 | 0 | 0 | 0.00 | 0 | 25.83 | 40.84 | 0.05 | 0 | 14.42 | 27.5 | 0.31 | 3.33 | 7.0 | 0.0 | 0.46 | 2.22 | 0 | 0 | -0.42 | 0 | 0.04 | -93.55 | 0 | 0 | -0.42 | 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) | 10.58 | 163.18 | 242.39 | 15.15 | 38.1 | 32.08 | 36.61 | -20.01 | -22.71 | 0 | 0 | 0 | 22.21 | 249.21 | 379.7 | 3.28 | 662.79 | 218.45 | 0.13 | -87.74 | 1200.0 | 0.43 | -94.8 | 1585.66 | 74.94 | -11.38 | -8.06 | 0.04 | 0.0 | 0.0 | 10.58 | 0.0 | 25.36 | 0.22 | 0.0 | 0.0 | 9.03 | 5.24 | 8.4 | 1.62 | 0.0 | 48.62 | 0 | 0 | 0 | 3.25 | 10933.33 | -40.15 | 4.86 | 207.59 | -25.46 | 0 | 0 | 0 | 3.25 | 10933.33 | -40.15 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.02 | 46.18 | 12.29 | 10.97 | -4.36 | 4.78 | 45.77 | -7.42 | 5.75 | 0 | 0 | 0 | 6.36 | 639.53 | -74.89 | 0.43 | 193.48 | -89.09 | 1.06 | 10500.0 | 10500.0 | 8.18 | 26015.59 | 32247.99 | 84.56 | -2.16 | 2.2 | 0.04 | 0.0 | 0.0 | 10.58 | 30.46 | 22.31 | 0.22 | 0.0 | 4.76 | 8.58 | 2.88 | 3.0 | 1.62 | 48.62 | 48.62 | 0 | 0 | 0 | -0.03 | -100.63 | -100.68 | 1.58 | -72.95 | -71.27 | 0 | 0 | 0 | -0.03 | -100.63 | -100.68 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.75 | 37.5 | -14.86 | 11.47 | 4.56 | -9.61 | 49.44 | 2.3 | -12.4 | 0 | 0 | 0 | 0.86 | -22.52 | -86.13 | -0.46 | -100.0 | -200.0 | 0.01 | 0.0 | 0 | 0.03 | 16.72 | 0 | 86.43 | 1.96 | -13.12 | 0.04 | 0.0 | 0.0 | 8.11 | -1.46 | -8.47 | 0.22 | 0.0 | 4.76 | 8.34 | 0.12 | 0.12 | 1.09 | 0.0 | 0.0 | 0 | 0 | 0 | 4.74 | -8.85 | 930.43 | 5.84 | -7.3 | 276.77 | 0 | 0 | 0 | 4.74 | -8.85 | 930.43 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.0 | -35.28 | 12.36 | 10.97 | -4.36 | -7.97 | 48.33 | 2.03 | -16.54 | 0 | 0 | 0 | 1.11 | -76.03 | -67.73 | -0.23 | -122.33 | -1250.0 | 0.01 | 0.0 | -50.0 | 0.03 | 6.25 | -60.12 | 84.77 | 4.0 | -17.47 | 0.04 | 0.0 | 0.0 | 8.23 | -2.49 | -9.26 | 0.22 | 0.0 | 4.76 | 8.33 | 0.0 | 0.0 | 1.09 | 0.0 | 62.69 | 0 | 0 | 0 | 5.2 | -4.24 | 22.93 | 6.3 | -3.37 | 28.31 | 0 | 0 | 0 | 5.2 | -4.24 | 22.93 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.09 | -13.69 | 451.79 | 11.47 | 9.55 | 1.15 | 47.37 | 9.45 | -17.39 | 0 | 0 | 0 | 4.63 | -81.72 | 1.09 | 1.03 | -73.86 | 106.0 | 0.01 | 0.0 | 0 | 0.03 | -0.13 | 0 | 81.51 | -1.49 | -19.99 | 0.04 | 0.0 | 0.0 | 8.44 | -2.43 | -22.43 | 0.22 | 4.76 | 0.0 | 8.33 | 0.0 | 0.0 | 1.09 | 0.0 | 62.69 | 0 | 0 | 0 | 5.43 | 23.41 | 28.67 | 6.52 | 18.55 | 33.33 | 0 | 0 | 0 | 5.43 | 23.41 | 28.67 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.58 | 10.84 | 952.94 | 10.47 | -17.49 | -9.74 | 43.28 | -23.32 | -17.55 | 0 | 0 | 0 | 25.33 | 308.55 | 101.51 | 3.94 | 756.52 | 77.48 | 0.01 | 0 | -94.44 | 0.03 | 0 | -95.02 | 82.74 | -16.83 | -19.01 | 0.04 | 0.0 | 0.0 | 8.65 | -2.37 | -41.51 | 0.21 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 1.09 | 0.0 | 62.69 | 0 | 0 | 0 | 4.4 | 856.52 | 18.28 | 5.5 | 254.84 | 25.28 | 0 | 0 | 0 | 4.4 | 856.52 | 18.28 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.23 | 81.46 | 183.33 | 12.69 | 6.46 | 4.44 | 56.44 | -2.54 | 9.42 | 0 | 0 | 0 | 6.2 | 80.23 | -32.17 | 0.46 | 2200.0 | -69.33 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 99.48 | -3.14 | -7.51 | 0.04 | 0.0 | 0.0 | 8.86 | -2.32 | -60.9 | 0.21 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 1.09 | 62.69 | 78.69 | 0 | 0 | 0 | 0.46 | -89.13 | -78.2 | 1.55 | -68.43 | -43.01 | 0 | 0 | 0 | 0.46 | -89.13 | -78.2 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.78 | 217.86 | 67.92 | 11.92 | 5.11 | 54.2 | 57.91 | 0.99 | 0.75 | 0 | 0 | 0 | 3.44 | -24.89 | -16.1 | 0.02 | -96.0 | -96.3 | 0.02 | 0 | 0 | 0.07 | 0 | 0 | 102.71 | 0.82 | -4.89 | 0.04 | 0.0 | 0.0 | 9.07 | -16.64 | -60.82 | 0.21 | -4.55 | 0.0 | 8.33 | 0.0 | 0.0 | 0.67 | 0.0 | 9.84 | 0 | 0 | 0 | 4.23 | 0.24 | 593.44 | 4.91 | 0.41 | 302.46 | 0 | 0 | 0 | 4.23 | 0.24 | 593.44 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.56 | 64.71 | -79.93 | 11.34 | -2.24 | 35.81 | 57.34 | 9.24 | 7.18 | 0 | 0 | 0 | 4.58 | -63.56 | -52.49 | 0.5 | -77.48 | -81.06 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 101.87 | -0.28 | -5.46 | 0.04 | 0.0 | 0.0 | 10.88 | -26.44 | -62.12 | 0.22 | 4.76 | 4.76 | 8.33 | 0.0 | 0.0 | 0.67 | 0.0 | 9.84 | 0 | 0 | 0 | 4.22 | 13.44 | 5928.57 | 4.89 | 11.39 | 619.12 | 0 | 0 | 0 | 4.22 | 13.44 | 5928.57 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.34 | -70.18 | -73.85 | 11.6 | -4.53 | 22.11 | 52.49 | 1.76 | -2.49 | 0 | 0 | 0 | 12.57 | 37.53 | 0 | 2.22 | 48.0 | 816.13 | 0.18 | -60.87 | 0 | 0.51 | -74.74 | 0 | 102.16 | -5.02 | -8.26 | 0.04 | 0.0 | 0.0 | 14.79 | -34.73 | -51.49 | 0.21 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 0.67 | 9.84 | 9.84 | 0 | 0 | 0 | 3.72 | 76.3 | 244.19 | 4.39 | 61.4 | 322.84 | 0 | 0 | 0 | 3.72 | 76.3 | 244.19 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.14 | 7.55 | -24.0 | 12.15 | 57.18 | 81.89 | 51.58 | -10.26 | 10.85 | 0 | 0 | 0 | 9.14 | 122.93 | 2185.0 | 1.5 | 177.78 | 676.92 | 0.46 | 0 | 0 | 2.01 | 0 | 0 | 107.56 | -0.4 | 21.99 | 0.04 | 0.0 | 0.0 | 22.66 | -2.12 | 13.24 | 0.21 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0 | 0 | 2.11 | 245.9 | 192.95 | 2.72 | 122.95 | 263.86 | 0 | 0 | 0 | 2.11 | 245.9 | 192.95 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.06 | -62.01 | -53.71 | 7.73 | -7.43 | -62.75 | 57.48 | 7.44 | 85.24 | 0 | 0 | 0 | 4.1 | -57.47 | 502.94 | 0.54 | -79.55 | 242.11 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 107.99 | 0.22 | 26.67 | 0.04 | 0.0 | 0.0 | 23.15 | -19.39 | 14.43 | 0.21 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0.61 | 771.43 | 130.35 | 1.22 | 79.41 | 187.14 | 0 | 0 | 0 | 0.61 | 771.43 | 130.35 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.79 | 114.62 | 67.07 | 8.35 | -12.11 | -61.04 | 53.5 | -0.61 | 73.81 | 0 | 0 | 0 | 9.64 | 0 | 1454.84 | 2.64 | 951.61 | 1652.94 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 107.75 | -3.24 | 49.74 | 0.04 | 0.0 | 0.0 | 28.72 | -5.81 | 268.68 | 0.21 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0.07 | 102.71 | 104.32 | 0.68 | 134.52 | 167.33 | 0 | 0 | 0 | 0.07 | 102.71 | 104.32 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.3 | -13.33 | 71.05 | 9.5 | 42.22 | -52.67 | 53.83 | 15.69 | 94.97 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.31 | -19.23 | -93.75 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 111.36 | 26.3 | 66.61 | 0.04 | 0.0 | 0.0 | 30.49 | 52.37 | 353.72 | 0.21 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0 | 0 | -2.58 | -13.66 | -76.71 | -1.97 | -18.67 | -131.76 | 0 | 0 | 0 | -2.58 | -13.66 | -76.71 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.5 | -34.5 | 57.89 | 6.68 | -67.81 | -64.64 | 46.53 | 49.95 | 194.31 | 0 | 0 | 0 | 0.4 | -41.18 | 344.44 | -0.26 | 31.58 | -44.44 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 | 88.17 | 3.43 | 37.23 | 0.04 | 0.0 | 0.0 | 20.01 | -1.09 | 5.48 | 0.21 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0 | 0 | -2.27 | -12.94 | -75.97 | -1.66 | -18.57 | -144.12 | 0 | 0 | 0 | -2.27 | -12.94 | -75.97 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.29 | 37.13 | 231.88 | 20.75 | -3.17 | 267.26 | 31.03 | 0.81 | 72.48 | 0 | 0 | 0 | 0.68 | 9.68 | 0 | -0.38 | -123.53 | -111.11 | 0.01 | 0.0 | -50.0 | 0.60 | -40.48 | 0 | 85.25 | 18.47 | 37.15 | 0.04 | 0.0 | 0.0 | 20.23 | 159.69 | -29.85 | 0.21 | 0.0 | 5.0 | 8.33 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0 | 0 | -2.01 | -24.07 | -79.46 | -1.4 | -38.61 | -174.51 | 0 | 0 | 0 | -2.01 | -24.07 | -79.46 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.67 | 119.74 | 0.0 | 21.43 | 6.78 | 0.0 | 30.78 | 11.48 | 0.0 | 0 | 0 | 0.0 | 0.62 | 113.79 | 0.0 | -0.17 | -6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 1.00 | 0 | 0.0 | 71.96 | 7.66 | 0.0 | 0.04 | 0.0 | 0.0 | 7.79 | 15.92 | 0.0 | 0.21 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1.62 | -10.96 | 0.0 | -1.01 | -18.82 | 0.0 | 0 | 0 | 0.0 | -1.62 | -10.96 | 0.0 | 0.00 | 0 | 0.0 |
