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) | 42.26 | 5.18 | 16.0 | -22.52 | 0.07 | 16.67 | 0 | 0 | 77.13 | 0.78 | 9.38 | -2.8 | 7.02 | -6.9 | 9.10 | -7.62 | 1.98 | -18.18 | 5.62 | 12.63 | 0.65 | -9.72 | 1.45 | -10.49 | 38.75 | 0.0 | 21.82 | 4.95 | 0 | 0 | 35.36 | 1.35 | 57.18 | 2.69 | 14.65 | 54.37 | 50.01 | 12.69 | 0.09 | 0.16 |
| 2022 (9) | 40.18 | -2.07 | 20.65 | 20.76 | 0.06 | 20.0 | 0 | 0 | 76.53 | 1.14 | 9.65 | 0.21 | 7.54 | 0.53 | 9.85 | -0.6 | 2.42 | 30.81 | 4.99 | -3.29 | 0.72 | -7.69 | 1.62 | -8.99 | 38.75 | 0.0 | 20.79 | 5.21 | 0 | 0 | 34.89 | 4.81 | 55.68 | 4.96 | 9.49 | -34.46 | 44.38 | -7.1 | 0.09 | -4.59 |
| 2021 (8) | 41.03 | 24.6 | 17.1 | 22.14 | 0.05 | 0 | 0 | 0 | 75.67 | 5.17 | 9.63 | 8.45 | 7.5 | 22.75 | 9.91 | 16.72 | 1.85 | -1.07 | 5.16 | -1.71 | 0.78 | 0 | 1.78 | 278.72 | 38.75 | 0.0 | 19.76 | 4.66 | 0 | 0 | 33.29 | 5.25 | 53.05 | 5.03 | 14.48 | 21.68 | 47.77 | 9.74 | 0.09 | 6.3 |
| 2020 (7) | 32.93 | 2.49 | 14.0 | 50.54 | 0 | 0 | 0 | 0 | 71.95 | 1.64 | 8.88 | 9.09 | 6.11 | 3.74 | 8.49 | 2.06 | 1.87 | 12.65 | 5.25 | -4.55 | 0 | 0 | 0.47 | 4.44 | 38.75 | 0.99 | 18.88 | 4.48 | 0 | 0 | 31.63 | 2.26 | 50.51 | 3.08 | 11.9 | 38.37 | 43.53 | 10.12 | 0.08 | -0.8 |
| 2019 (6) | 32.13 | 2.78 | 9.3 | -8.37 | 0.01 | -66.67 | 0 | 0 | 70.79 | 0.5 | 8.14 | -2.16 | 5.89 | -10.21 | 8.32 | -10.66 | 1.66 | 14.48 | 5.5 | 3.38 | 0 | 0 | 0.45 | 12.5 | 38.37 | 0.0 | 18.07 | 4.81 | 0 | 0 | 30.93 | -1.18 | 49.0 | 0.95 | 8.6 | 4.37 | 39.53 | -0.03 | 0.09 | -0.59 |
| 2018 (5) | 31.26 | 3.48 | 10.15 | 39.04 | 0.03 | 0.0 | 0 | 0 | 70.44 | -0.82 | 8.32 | -11.49 | 6.56 | 18.2 | 9.31 | 19.17 | 1.45 | -54.11 | 5.32 | 84.72 | 0 | 0 | 0.4 | -9.09 | 38.37 | 0.0 | 17.24 | 5.77 | 0 | 0 | 31.3 | 11.83 | 48.54 | 9.6 | 8.24 | -49.26 | 39.54 | -10.6 | 0.09 | -10.41 |
| 2017 (4) | 30.21 | -7.56 | 7.3 | -18.53 | 0.03 | -57.14 | 0 | 0 | 71.02 | -1.58 | 9.4 | -3.49 | 5.55 | -7.96 | 7.81 | -6.48 | 3.16 | -0.63 | 2.88 | -33.18 | 0 | 0 | 0.44 | 41.94 | 38.37 | 0.0 | 16.3 | 6.33 | 0 | 0 | 27.99 | 2.23 | 44.29 | 3.72 | 16.24 | 37.51 | 44.23 | 12.86 | 0.10 | 11.61 |
| 2016 (3) | 32.68 | -15.69 | 8.96 | -33.73 | 0.07 | 40.0 | 0 | 0 | 72.16 | 2.41 | 9.74 | -9.14 | 6.03 | 10.64 | 8.36 | 8.04 | 3.18 | 25.69 | 4.31 | -1.37 | 0 | 0 | 0.31 | 34.78 | 38.37 | 0.0 | 15.33 | 7.58 | 0 | 0 | 27.38 | 1.75 | 42.7 | 3.74 | 11.81 | 67.76 | 39.19 | 15.43 | 0.09 | 4.14 |
| 2015 (2) | 38.76 | -8.09 | 13.52 | -15.97 | 0.05 | 25.0 | 0 | 0 | 70.46 | 2.55 | 10.72 | 3.68 | 5.45 | 1.11 | 7.73 | -1.4 | 2.53 | 1.2 | 4.37 | 1.63 | 0 | 0 | 0.23 | 91.67 | 38.37 | 0.0 | 14.25 | 7.79 | 0 | 0 | 26.91 | 6.36 | 41.16 | 6.85 | 7.04 | -30.57 | 33.95 | -4.2 | 0.08 | 5.55 |
| 2014 (1) | 42.17 | -3.9 | 16.09 | 11.04 | 0.04 | -33.33 | 0 | 0 | 68.71 | -8.58 | 10.34 | 1.08 | 5.39 | -11.49 | 7.84 | -3.19 | 2.5 | 22.55 | 4.3 | -9.66 | 0.02 | -77.78 | 0.12 | -25.0 | 38.37 | 1.0 | 13.22 | 8.36 | 0 | 0 | 25.3 | 71.99 | 38.52 | 6.88 | 10.14 | 1.2 | 35.44 | 43.31 | 0.08 | 10.54 |
| 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) | 37.04 | -5.2 | -8.52 | 19.7 | 18.32 | 13.81 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 19.8 | 1.49 | 3.94 | 1.78 | -47.8 | -9.64 | 7.47 | -1.19 | 2.33 | 9.60 | -2.14 | 1.99 | 2.11 | 1.93 | -0.47 | 5.62 | 0.18 | 0.18 | 0.44 | -2.22 | -35.29 | 1.48 | -2.63 | 0.0 | 38.75 | 0.0 | 0.0 | 22.75 | 0.0 | 4.26 | 0 | 0 | 0 | 33.91 | 5.51 | 0.92 | 56.66 | 3.22 | 2.24 | 21.81 | 19.51 | 79.8 | 55.72 | 10.58 | 21.85 | 0.08 | 0.09 | -3.19 |
| 24Q2 (19) | 39.07 | -0.61 | -8.48 | 16.65 | -2.63 | -8.01 | 0.04 | -33.33 | -33.33 | 0 | 0 | 0 | 19.51 | 0.21 | -3.27 | 3.41 | 72.22 | -8.33 | 7.56 | -3.08 | 0.8 | 9.81 | -2.25 | 1.65 | 2.07 | -1.43 | -8.41 | 5.61 | -1.23 | 0.54 | 0.45 | -29.69 | -34.78 | 1.52 | 3.4 | 0.0 | 38.75 | 0.0 | 0.0 | 22.75 | 4.26 | 4.26 | 0 | 0 | 0 | 32.14 | -14.06 | 1.9 | 54.89 | -7.33 | 2.87 | 18.25 | 24.07 | 41.47 | 50.39 | -3.3 | 13.39 | 0.08 | -0.23 | -2.68 |
| 24Q1 (18) | 39.31 | -6.98 | 0.28 | 17.1 | 6.88 | 3.01 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0 | 19.47 | 2.47 | 2.96 | 1.98 | 13.14 | 2.06 | 7.8 | 11.11 | 18.36 | 10.04 | 10.31 | 16.67 | 2.1 | 6.06 | -7.49 | 5.68 | 1.07 | 5.97 | 0.64 | -1.54 | -9.86 | 1.47 | 1.38 | -8.7 | 38.75 | 0.0 | 0.0 | 21.82 | 0.0 | 4.95 | 0 | 0 | 0 | 37.4 | 5.77 | 1.55 | 59.23 | 3.59 | 2.79 | 14.71 | 0.41 | 45.21 | 52.11 | 4.2 | 10.97 | 0.08 | -1.62 | -0.86 |
| 23Q4 (17) | 42.26 | 4.37 | 5.18 | 16.0 | -7.57 | -22.52 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 19.0 | -0.26 | -2.01 | 1.75 | -11.17 | 8.02 | 7.02 | -3.84 | -6.9 | 9.10 | -3.35 | -7.63 | 1.98 | -6.6 | -18.18 | 5.62 | 0.18 | 12.63 | 0.65 | -4.41 | -9.72 | 1.45 | -2.03 | -10.49 | 38.75 | 0.0 | 0.0 | 21.82 | 0.0 | 4.95 | 0 | 0 | 0 | 35.36 | 5.24 | 1.35 | 57.18 | 3.18 | 2.69 | 14.65 | 20.77 | 54.37 | 50.01 | 9.36 | 12.69 | 0.09 | -1.46 | 0.16 |
| 23Q3 (16) | 40.49 | -5.15 | 0.0 | 17.31 | -4.36 | -13.02 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 19.05 | -5.55 | -0.83 | 1.97 | -47.04 | -6.64 | 7.3 | -2.67 | -4.33 | 9.42 | -2.47 | -5.37 | 2.12 | -6.19 | -18.77 | 5.61 | 0.54 | 11.98 | 0.68 | -1.45 | -8.11 | 1.48 | -2.63 | -9.76 | 38.75 | 0.0 | 0.0 | 21.82 | 0.0 | 4.95 | 0 | 0 | 0 | 33.6 | 6.53 | 3.07 | 55.42 | 3.86 | 3.8 | 12.13 | -5.97 | 22.9 | 45.73 | 2.9 | 7.68 | 0.09 | 0.61 | 3.22 |
| 23Q2 (15) | 42.69 | 8.9 | -9.61 | 18.1 | 9.04 | -1.63 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 20.17 | 6.66 | 5.77 | 3.72 | 91.75 | -4.86 | 7.5 | 13.81 | -5.3 | 9.65 | 12.2 | -6.78 | 2.26 | -0.44 | -12.74 | 5.58 | 4.1 | 10.28 | 0.69 | -2.82 | -8.0 | 1.52 | -5.59 | -11.11 | 38.75 | 0.0 | 0.0 | 21.82 | 4.95 | 4.95 | 0 | 0 | 0 | 31.54 | -14.36 | 3.65 | 53.36 | -7.39 | 4.18 | 12.9 | 27.34 | 4.45 | 44.44 | -5.37 | 3.88 | 0.09 | 1.64 | 3.15 |
| 23Q1 (14) | 39.2 | -2.44 | -11.25 | 16.6 | -19.61 | -8.54 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 18.91 | -2.48 | 0.32 | 1.94 | 19.75 | -3.48 | 6.59 | -12.6 | -4.08 | 8.61 | -12.67 | -5.82 | 2.27 | -6.2 | -5.02 | 5.36 | 7.41 | 4.69 | 0.71 | -1.39 | -7.79 | 1.61 | -0.62 | -8.0 | 38.75 | 0.0 | 0.0 | 20.79 | 0.0 | 5.21 | 0 | 0 | 0 | 36.83 | 5.56 | 4.33 | 57.62 | 3.48 | 4.67 | 10.13 | 6.74 | -35.8 | 46.96 | 5.81 | -8.07 | 0.09 | -0.6 | -4.32 |
| 22Q4 (13) | 40.18 | -0.77 | -2.07 | 20.65 | 3.77 | 20.76 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 19.39 | 0.94 | -0.77 | 1.62 | -23.22 | -10.0 | 7.54 | -1.18 | 0.53 | 9.85 | -0.99 | -0.61 | 2.42 | -7.28 | 30.81 | 4.99 | -0.4 | -3.29 | 0.72 | -2.7 | -7.69 | 1.62 | -1.22 | -8.99 | 38.75 | 0.0 | 0.0 | 20.79 | 0.0 | 5.21 | 0 | 0 | 0 | 34.89 | 7.02 | 4.81 | 55.68 | 4.29 | 4.96 | 9.49 | -3.85 | -34.46 | 44.38 | 4.5 | -7.1 | 0.09 | 1.55 | -4.59 |
| 22Q3 (12) | 40.49 | -14.27 | 8.67 | 19.9 | 8.15 | 1.02 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 19.21 | 0.73 | 1.05 | 2.11 | -46.04 | -45.19 | 7.63 | -3.66 | 11.55 | 9.95 | -3.91 | 7.85 | 2.61 | 0.77 | 12.02 | 5.01 | -0.99 | -4.93 | 0.74 | -1.33 | -6.33 | 1.64 | -4.09 | 40.17 | 38.75 | 0.0 | 0.0 | 20.79 | 0.0 | 5.21 | 0 | 0 | 0 | 32.6 | 7.13 | 4.32 | 53.39 | 4.24 | 4.69 | 9.87 | -20.08 | -13.42 | 42.47 | -0.72 | -0.42 | 0.08 | 0.54 | -6.62 |
| 22Q2 (11) | 47.23 | 6.93 | 35.25 | 18.4 | 1.38 | 26.03 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 19.07 | 1.17 | 7.2 | 3.91 | 94.53 | 84.43 | 7.92 | 15.28 | 19.46 | 10.36 | 13.35 | 14.82 | 2.59 | 8.37 | 6.58 | 5.06 | -1.17 | -6.12 | 0.75 | -2.6 | 0 | 1.71 | -2.29 | 175.81 | 38.75 | 0.0 | 0.0 | 20.79 | 5.21 | 10.12 | 0 | 0 | 0 | 30.43 | -13.8 | -14.86 | 51.22 | -6.96 | -6.22 | 12.35 | -21.74 | -3.59 | 42.78 | -16.25 | -11.88 | 0.08 | -5.72 | 5.03 |
| 22Q1 (10) | 44.17 | 7.65 | 30.8 | 18.15 | 6.14 | 41.8 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 18.85 | -3.53 | -2.38 | 2.01 | 11.67 | 8.06 | 6.87 | -8.4 | 5.53 | 9.14 | -7.84 | 3.37 | 2.39 | 29.19 | -11.81 | 5.12 | -0.78 | -0.97 | 0.77 | -1.28 | 0 | 1.75 | -1.69 | 165.15 | 38.75 | 0.0 | 0.0 | 19.76 | 0.0 | 4.66 | 0 | 0 | 0 | 35.3 | 6.04 | 5.28 | 55.05 | 3.77 | 5.06 | 15.78 | 8.98 | 28.4 | 51.08 | 6.93 | 11.48 | 0.09 | -0.89 | 5.77 |
| 21Q4 (9) | 41.03 | 10.12 | 24.6 | 17.1 | -13.2 | 22.14 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 19.54 | 2.79 | 8.44 | 1.8 | -53.25 | 10.43 | 7.5 | 9.65 | 22.75 | 9.91 | 7.45 | 16.75 | 1.85 | -20.6 | -1.07 | 5.16 | -2.09 | -1.71 | 0.78 | -1.27 | 0 | 1.78 | 52.14 | 278.72 | 38.75 | 0.0 | 0.0 | 19.76 | 0.0 | 4.66 | 0 | 0 | 0 | 33.29 | 6.53 | 5.25 | 53.05 | 4.02 | 5.03 | 14.48 | 27.02 | 21.68 | 47.77 | 12.0 | 9.74 | 0.09 | -0.6 | 6.3 |
| 21Q3 (8) | 37.26 | 6.7 | 14.79 | 19.7 | 34.93 | 35.86 | 0.05 | 0 | 0 | 0 | 0 | 0 | 19.01 | 6.86 | 3.43 | 3.85 | 81.6 | 37.5 | 6.84 | 3.17 | 11.76 | 9.23 | 2.29 | 8.39 | 2.33 | -4.12 | 67.63 | 5.27 | -2.23 | -2.59 | 0.79 | 0 | 0 | 1.17 | 88.71 | 185.37 | 38.75 | 0.0 | 0.0 | 19.76 | 4.66 | 4.66 | 0 | 0 | 0 | 31.25 | -12.56 | 3.68 | 51.0 | -6.63 | 4.04 | 11.4 | -11.01 | 146.22 | 42.65 | -12.15 | 22.66 | 0.09 | 13.07 | 5.52 |
| 21Q2 (7) | 34.92 | 3.41 | -0.14 | 14.6 | 14.06 | 36.45 | 0 | 0 | 0 | 0 | 0 | 0 | 17.79 | -7.87 | -0.84 | 2.12 | 13.98 | -32.48 | 6.63 | 1.84 | 12.56 | 9.02 | 2.05 | 0 | 2.43 | -10.33 | 74.82 | 5.39 | 4.26 | -1.28 | 0 | 0 | 0 | 0.62 | -6.06 | 44.19 | 38.75 | 0.0 | 0.0 | 18.88 | 0.0 | 0.0 | 0 | 0 | 0 | 35.74 | 6.59 | 30.72 | 54.62 | 4.24 | 18.17 | 12.81 | 4.23 | 117.12 | 48.55 | 5.96 | 46.06 | 0.08 | -5.05 | -6.97 |
| 21Q1 (6) | 33.77 | 2.55 | 8.41 | 12.8 | -8.57 | 34.74 | 0 | 0 | 0 | 0 | 0 | 0 | 19.31 | 7.16 | 9.65 | 1.86 | 14.11 | 41.98 | 6.51 | 6.55 | 5.0 | 8.84 | 4.09 | 0 | 2.71 | 44.92 | 78.29 | 5.17 | -1.52 | -5.48 | 0 | 0 | 0 | 0.66 | 40.43 | 46.67 | 38.75 | 0.0 | 0.99 | 18.88 | 0.0 | 4.48 | 0 | 0 | 0 | 33.53 | 6.01 | 4.03 | 52.4 | 3.74 | 4.17 | 12.29 | 3.28 | 348.54 | 45.82 | 5.26 | 31.03 | 0.08 | -0.39 | 0.16 |
| 20Q4 (5) | 32.93 | 1.45 | 2.49 | 14.0 | -3.45 | 50.54 | 0 | 0 | -100.0 | 0 | 0 | 0 | 18.02 | -1.96 | 0.33 | 1.63 | -41.79 | -15.98 | 6.11 | -0.16 | -9.08 | 8.49 | -0.25 | 0 | 1.87 | 34.53 | 12.65 | 5.25 | -2.96 | -4.55 | 0 | 0 | 0 | 0.47 | 14.63 | 4.44 | 38.75 | 0.0 | 0.99 | 18.88 | 0.0 | 4.48 | 0 | 0 | 0 | 31.63 | 4.94 | 2.26 | 50.51 | 3.04 | 3.08 | 11.9 | 157.02 | 38.37 | 43.53 | 25.19 | 10.12 | 0.08 | -1.33 | -0.8 |
| 20Q3 (4) | 32.46 | -7.18 | 0.0 | 14.5 | 35.51 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 18.38 | 2.45 | 0.0 | 2.8 | -10.83 | 0.0 | 6.12 | 3.9 | 0.0 | 8.51 | 0 | 0.0 | 1.39 | 0.0 | 0.0 | 5.41 | -0.92 | 0.0 | 0 | 0 | 0.0 | 0.41 | -4.65 | 0.0 | 38.75 | 0.0 | 0.0 | 18.88 | 0.0 | 0.0 | 0 | 0 | 0.0 | 30.14 | 10.24 | 0.0 | 49.02 | 6.06 | 0.0 | 4.63 | -21.53 | 0.0 | 34.77 | 4.6 | 0.0 | 0.09 | -0.31 | 0.0 |
