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) | 4.97 | -7.79 | 0 | 0 | 2.65 | 20.45 | 0 | 0 | 45.47 | -14.0 | 1.04 | -52.94 | 11.99 | -33.57 | 26.37 | -22.76 | 9.05 | -5.73 | 0.31 | 0 | 28.18 | -11.13 | 1.02 | -12.07 | 17.38 | 2.48 | 0.95 | 30.14 | 0.63 | -65.76 | 4.47 | 12.88 | 6.05 | -7.35 | -0.93 | 0 | 3.54 | 6.31 | 0.00 | 0 |
| 2022 (9) | 5.39 | 43.73 | 3.28 | -19.01 | 2.2 | -37.5 | 0 | 0 | 52.87 | 6.44 | 2.21 | 183.33 | 18.05 | 57.37 | 34.14 | 47.84 | 9.6 | 7.38 | 0 | 0 | 31.71 | 40.43 | 1.16 | -4.92 | 16.96 | 0.0 | 0.73 | 12.31 | 1.84 | 17.2 | 3.96 | 56.52 | 6.53 | 37.47 | -0.63 | 0 | 3.33 | 382.61 | 0.00 | 0 |
| 2021 (8) | 3.75 | -27.04 | 4.05 | 141.07 | 3.52 | 158.82 | 0 | 0 | 49.67 | -17.53 | 0.78 | -78.57 | 11.47 | -18.25 | 23.09 | -0.87 | 8.94 | -1.87 | 0 | 0 | 22.58 | -5.92 | 1.22 | -11.59 | 16.96 | 0.0 | 0.65 | 132.14 | 1.57 | 161.67 | 2.53 | -44.64 | 4.75 | -12.84 | -1.84 | 0 | 0.69 | -77.0 | 0.00 | 0 |
| 2020 (7) | 5.14 | -13.61 | 1.68 | 90.91 | 1.36 | 368.97 | 0 | 0 | 60.23 | 6.32 | 3.64 | 43.31 | 14.03 | 9.1 | 23.29 | 2.61 | 9.11 | 29.59 | 0 | 0 | 24.0 | 6.19 | 1.38 | -16.36 | 16.96 | 0.0 | 0.28 | 833.33 | 0.6 | 130.77 | 4.57 | 79.22 | 5.45 | 91.23 | -1.57 | 0 | 3.0 | 53.85 | 0.00 | 0 |
| 2019 (6) | 5.95 | 51.4 | 0.88 | -87.64 | 0.29 | -70.1 | 0 | 0 | 56.65 | 27.16 | 2.54 | 12.39 | 12.86 | 12.02 | 22.70 | -11.91 | 7.03 | -1.13 | 0 | 0 | 22.6 | 150.83 | 1.65 | -26.99 | 16.96 | 0.0 | 0.03 | 0 | 0.26 | 0 | 2.55 | 779.31 | 2.85 | 882.76 | -0.6 | 0 | 1.95 | 0 | 0.00 | 0 |
| 2018 (5) | 3.93 | 40.36 | 7.12 | 0.0 | 0.97 | 304.17 | 0 | 0 | 44.55 | 8.34 | 2.26 | 16.49 | 11.48 | 16.31 | 25.77 | 7.36 | 7.11 | 22.38 | 0 | 0 | 9.01 | -10.44 | 2.26 | -11.72 | 16.96 | 10.42 | 0 | 0 | 0 | 0 | 0.29 | 0 | 0.29 | 0 | -0.42 | 0 | -0.13 | 0 | 0.00 | 0 |
| 2017 (4) | 2.8 | 11.55 | 7.12 | 12.3 | 0.24 | -66.2 | 0 | 0 | 41.12 | 17.22 | 1.94 | 203.12 | 9.87 | 51.38 | 24.00 | 29.14 | 5.81 | 4.68 | 0 | 0 | 10.06 | 17.25 | 2.56 | -18.99 | 15.36 | 0.0 | 0 | 0 | 0 | 0 | -4.73 | 0 | -4.73 | 0 | -0.69 | 0 | -5.42 | 0 | 0.00 | 0 |
| 2016 (3) | 2.51 | 13.57 | 6.34 | -48.2 | 0.71 | -50.69 | 0 | 0 | 35.08 | 7.15 | 0.64 | -8.57 | 6.52 | 41.43 | 18.59 | 32.0 | 5.55 | -20.26 | 0 | 0 | 8.58 | 213.14 | 3.16 | -16.18 | 15.36 | 0.0 | 0 | 0 | 0 | 0 | -6.66 | 0 | -6.66 | 0 | -0.12 | 0 | -6.78 | 0 | 0.00 | -35.86 |
| 2015 (2) | 2.21 | 24.86 | 12.24 | 20.12 | 1.44 | -15.29 | 0 | 0 | 32.74 | 14.92 | 0.7 | 6.06 | 4.61 | -1.71 | 14.08 | -14.47 | 6.96 | 6.75 | 0 | 0 | 2.74 | -32.01 | 3.77 | -8.94 | 15.36 | 11.22 | 0 | 0 | 0 | 0 | -7.28 | 0 | -7.28 | 0 | 0.07 | 0 | -7.21 | 0 | 0.00 | -19.17 |
| 2014 (1) | 1.77 | 32.09 | 10.19 | -2.11 | 1.7 | 6.92 | 0 | 0 | 28.49 | -12.58 | 0.66 | 0 | 4.69 | -44.37 | 16.46 | -36.36 | 6.52 | -3.41 | 0 | 0 | 4.03 | -14.44 | 4.14 | -7.8 | 13.81 | 10.39 | 0 | 0 | 0 | 0 | -7.99 | 0 | -7.99 | 0 | -0.11 | 0 | -8.1 | 0 | 0.00 | -17.03 |
| 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) | 7.69 | 45.92 | 85.3 | 4.8 | 33.33 | 1500.0 | 2.47 | -7.14 | -11.79 | 0 | 0 | 0 | 15.64 | 21.43 | 18.13 | 1.13 | 16.49 | 34.52 | 15.17 | 0.53 | 24.34 | 28.86 | -4.06 | 5.77 | 11.34 | 11.72 | 26.85 | 0.31 | 0.0 | 1450.0 | 27.09 | -0.84 | -5.84 | 0.92 | -6.12 | -14.81 | 17.38 | 0.0 | 0.0 | 1.05 | 0.0 | 10.53 | 0.93 | 0.0 | 47.62 | 6.17 | 22.18 | 47.61 | 8.15 | 16.1 | 41.49 | -0.11 | 50.0 | 0 | 6.06 | 25.47 | 44.98 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.27 | -8.67 | -13.89 | 3.6 | 7.46 | 6.19 | 2.66 | 0.38 | 2.7 | 0 | 0 | 0 | 12.88 | 15.21 | 26.65 | 0.97 | 10.23 | 385.0 | 15.09 | 8.48 | -0.26 | 30.08 | 2.62 | -10.94 | 10.15 | 3.47 | 19.41 | 0.31 | 0.0 | 1450.0 | 27.32 | -1.59 | -8.99 | 0.98 | -2.0 | -10.09 | 17.38 | 0.0 | 0.0 | 1.05 | 10.53 | 10.53 | 0.93 | 47.62 | 47.62 | 5.05 | 12.72 | 51.2 | 7.02 | 15.84 | 42.68 | -0.22 | 12.0 | 55.1 | 4.83 | 14.18 | 69.47 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.77 | 16.1 | -30.48 | 3.35 | 0 | -12.53 | 2.65 | 0.0 | 17.78 | 0 | 0 | 0 | 11.18 | -13.06 | 21.52 | 0.88 | 203.45 | 393.33 | 13.91 | 16.01 | -2.86 | 29.32 | 11.17 | 2.93 | 9.81 | 8.4 | 5.14 | 0.31 | 0.0 | 1450.0 | 27.76 | -1.49 | -10.83 | 1.0 | -1.96 | -9.91 | 17.38 | 0.0 | 2.48 | 0.95 | 0.0 | 30.14 | 0.63 | 0.0 | -65.76 | 4.48 | 0.22 | 74.32 | 6.06 | 0.17 | 18.13 | -0.25 | 73.12 | 64.29 | 4.23 | 19.49 | 126.2 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.97 | 19.76 | -7.79 | 0 | -100.0 | -100.0 | 2.65 | -5.36 | 20.45 | 0 | 0 | 0 | 12.86 | -2.87 | 6.28 | 0.29 | -65.48 | -9.38 | 11.99 | -1.72 | -33.57 | 26.37 | -3.36 | -22.76 | 9.05 | 1.23 | -5.73 | 0.31 | 1450.0 | 0 | 28.18 | -2.05 | -11.13 | 1.02 | -5.56 | -12.07 | 17.38 | 0.0 | 2.48 | 0.95 | 0.0 | 30.14 | 0.63 | 0.0 | -65.76 | 4.47 | 6.94 | 12.88 | 6.05 | 5.03 | -7.35 | -0.93 | 0 | -47.62 | 3.54 | -15.31 | 6.31 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.15 | -32.19 | -8.99 | 0.3 | -91.15 | -89.73 | 2.8 | 8.11 | 29.03 | 0 | 0 | 0 | 13.24 | 30.19 | -0.6 | 0.84 | 320.0 | -19.23 | 12.2 | -19.37 | -34.37 | 27.29 | -19.22 | -20.72 | 8.94 | 5.18 | -1.76 | 0.02 | 0.0 | 0 | 28.77 | -4.16 | -4.89 | 1.08 | -0.92 | -13.6 | 17.38 | 0.0 | 2.48 | 0.95 | 0.0 | 30.14 | 0.63 | 0.0 | -65.76 | 4.18 | 25.15 | 14.84 | 5.76 | 17.07 | -7.25 | 0 | 100.0 | 100.0 | 4.18 | 46.67 | 18.75 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.12 | -26.27 | 21.43 | 3.39 | -11.49 | -49.33 | 2.59 | 15.11 | 21.03 | 0 | 0 | 0 | 10.17 | 10.54 | -35.06 | 0.2 | 166.67 | -78.26 | 15.13 | 5.66 | -7.12 | 33.78 | 18.61 | 8.56 | 8.5 | -8.9 | -2.97 | 0.02 | 0.0 | 0 | 30.02 | -3.57 | 25.24 | 1.09 | -1.8 | -10.66 | 17.38 | 2.48 | 2.48 | 0.95 | 30.14 | 30.14 | 0.63 | -65.76 | -65.76 | 3.34 | 29.96 | 27.97 | 4.92 | -4.09 | -4.84 | -0.49 | 30.0 | 54.21 | 2.85 | 52.41 | 85.06 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.3 | 53.99 | 111.2 | 3.83 | 16.77 | -34.86 | 2.25 | 2.27 | 5.14 | 0 | 0 | 0 | 9.2 | -23.97 | -21.97 | -0.3 | -193.75 | -328.57 | 14.32 | -20.66 | 5.6 | 28.48 | -16.58 | 3.99 | 9.33 | -2.81 | 3.21 | 0.02 | 0 | 0 | 31.13 | -1.83 | 32.3 | 1.11 | -4.31 | -9.02 | 16.96 | 0.0 | 0.0 | 0.73 | 0.0 | 12.31 | 1.84 | 0.0 | 17.2 | 2.57 | -35.1 | 25.98 | 5.13 | -21.44 | 20.42 | -0.7 | -11.11 | 46.97 | 1.87 | -43.84 | 159.72 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.39 | 18.2 | 43.73 | 3.28 | 12.33 | -19.01 | 2.2 | 1.38 | -37.5 | 0 | 0 | 0 | 12.1 | -9.16 | -8.61 | 0.32 | -69.23 | 166.67 | 18.05 | -2.9 | 57.37 | 34.14 | -0.81 | 47.84 | 9.6 | 5.49 | 7.38 | 0 | 0 | 0 | 31.71 | 4.83 | 40.43 | 1.16 | -7.2 | -4.92 | 16.96 | 0.0 | 0.0 | 0.73 | 0.0 | 12.31 | 1.84 | 0.0 | 17.2 | 3.96 | 8.79 | 56.52 | 6.53 | 5.15 | 37.47 | -0.63 | -425.0 | 65.76 | 3.33 | -5.4 | 382.61 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.56 | -9.52 | -1.08 | 2.92 | -56.35 | 49.74 | 2.17 | 1.4 | -34.64 | 0 | 0 | 0 | 13.32 | -14.94 | 14.24 | 1.04 | 13.04 | 336.36 | 18.59 | 14.12 | 57.94 | 34.42 | 10.61 | 53.94 | 9.1 | 3.88 | 1.45 | 0 | 0 | 0 | 30.25 | 26.2 | 27.15 | 1.25 | 2.46 | 0.81 | 16.96 | 0.0 | 0.0 | 0.73 | 0.0 | 12.31 | 1.84 | 0.0 | 17.2 | 3.64 | 39.46 | 51.67 | 6.21 | 20.12 | 34.42 | -0.12 | 88.79 | 93.33 | 3.52 | 128.57 | 486.67 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.04 | 28.24 | -25.99 | 6.69 | 13.78 | 43.87 | 2.14 | 0.0 | -28.9 | 0 | 0 | 0 | 15.66 | 32.82 | 22.15 | 0.92 | 1414.29 | 178.79 | 16.29 | 20.13 | 14.16 | 31.12 | 13.62 | 34.76 | 8.76 | -3.1 | -10.06 | 0 | 0 | 0 | 23.97 | 1.87 | -1.52 | 1.22 | 0.0 | -4.69 | 16.96 | 0.0 | 0.0 | 0.73 | 12.31 | 160.71 | 1.84 | 17.2 | 206.67 | 2.61 | 27.94 | -37.56 | 5.17 | 21.36 | 2.17 | -1.07 | 18.94 | 39.55 | 1.54 | 113.89 | -36.1 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.93 | 4.8 | -45.57 | 5.88 | 45.19 | -28.12 | 2.14 | -39.2 | -13.36 | 0 | 0 | 0 | 11.79 | -10.95 | -1.34 | -0.07 | -158.33 | -108.97 | 13.56 | 18.22 | -13.47 | 27.39 | 18.6 | 10.41 | 9.04 | 1.12 | -8.96 | 0 | 0 | 0 | 23.53 | 4.21 | -2.69 | 1.22 | 0.0 | -10.29 | 16.96 | 0.0 | 0.0 | 0.65 | 0.0 | 132.14 | 1.57 | 0.0 | 161.67 | 2.04 | -19.37 | -61.87 | 4.26 | -10.32 | -31.62 | -1.32 | 28.26 | 7.04 | 0.72 | 4.35 | -81.68 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.75 | -18.66 | -27.04 | 4.05 | 107.69 | 141.07 | 3.52 | 6.02 | 158.82 | 0 | 0 | 0 | 13.24 | 13.55 | -18.32 | 0.12 | 127.27 | -88.46 | 11.47 | -2.55 | -18.25 | 23.09 | 3.28 | -0.87 | 8.94 | -0.33 | -1.87 | 0 | 0 | 0 | 22.58 | -5.09 | -5.92 | 1.22 | -1.61 | -11.59 | 16.96 | 0.0 | 0.0 | 0.65 | 0.0 | 132.14 | 1.57 | 0.0 | 161.67 | 2.53 | 5.42 | -44.64 | 4.75 | 2.81 | -12.84 | -1.84 | -2.22 | -17.2 | 0.69 | 15.0 | -77.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.61 | -32.31 | 12.71 | 1.95 | -58.06 | -74.21 | 3.32 | 10.3 | 577.55 | 0 | 0 | 0 | 11.66 | -9.05 | -44.0 | -0.44 | -233.33 | -124.86 | 11.77 | -17.52 | -46.01 | 22.36 | -3.17 | -39.29 | 8.97 | -7.91 | 10.88 | 0 | 0 | 0 | 23.79 | -2.26 | -4.53 | 1.24 | -3.12 | -18.42 | 16.96 | 0.0 | 0.0 | 0.65 | 132.14 | 132.14 | 1.57 | 161.67 | 161.67 | 2.4 | -42.58 | -32.01 | 4.62 | -8.7 | 4.76 | -1.8 | -1.69 | -35.34 | 0.6 | -75.1 | -72.73 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.81 | -5.68 | 27.29 | 4.65 | -43.15 | -11.43 | 3.01 | 21.86 | 785.29 | 0 | 0 | 0 | 12.82 | 7.28 | -9.65 | 0.33 | -57.69 | -56.58 | 14.27 | -8.93 | -3.52 | 23.09 | -6.92 | 0 | 9.74 | -1.91 | 32.7 | 0 | 0 | 0 | 24.34 | 0.66 | 6.43 | 1.28 | -5.88 | -17.42 | 16.96 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 4.18 | -21.87 | 137.5 | 5.06 | -18.78 | 90.94 | -1.77 | -24.65 | -68.57 | 2.41 | -38.68 | 239.44 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.22 | 40.47 | 17.78 | 8.18 | 386.9 | 80.97 | 2.47 | 81.62 | 929.17 | 0 | 0 | 0 | 11.95 | -26.28 | 32.63 | 0.78 | -25.0 | 1014.29 | 15.67 | 11.69 | 47.97 | 24.81 | 6.49 | 0 | 9.93 | 9.0 | 28.63 | 0 | 0 | 0 | 24.18 | 0.75 | 5.73 | 1.36 | -1.45 | -16.05 | 16.96 | 0.0 | 0.0 | 0.28 | 0.0 | 833.33 | 0.6 | 0.0 | 130.77 | 5.35 | 17.07 | 104.98 | 6.23 | 14.31 | 114.83 | -1.42 | 9.55 | -73.17 | 3.93 | 31.0 | 119.55 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.14 | 25.67 | -13.61 | 1.68 | -77.78 | 107.41 | 1.36 | 177.55 | 368.97 | 0 | 0 | 0 | 16.21 | -22.14 | 6.86 | 1.04 | -41.24 | 300.0 | 14.03 | -35.64 | 19.4 | 23.29 | -36.75 | 0 | 9.11 | 12.61 | 29.59 | 0 | 0 | 0 | 24.0 | -3.69 | 6.19 | 1.38 | -9.21 | -16.36 | 16.96 | 0.0 | 0.0 | 0.28 | 0.0 | 0 | 0.6 | 0.0 | 0 | 4.57 | 29.46 | 60.35 | 5.45 | 23.58 | 91.23 | -1.57 | -18.05 | -161.67 | 3.0 | 36.36 | 33.33 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.09 | -23.55 | 0.0 | 7.56 | 44.0 | 0.0 | 0.49 | 44.12 | 0.0 | 0 | 0 | 0.0 | 20.82 | 46.72 | 0.0 | 1.77 | 132.89 | 0.0 | 21.8 | 47.4 | 0.0 | 36.83 | 0 | 0.0 | 8.09 | 10.22 | 0.0 | 0 | 0 | 0.0 | 24.92 | 8.96 | 0.0 | 1.52 | -1.94 | 0.0 | 16.96 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 3.53 | 100.57 | 0.0 | 4.41 | 66.42 | 0.0 | -1.33 | -26.67 | 0.0 | 2.2 | 209.86 | 0.0 | 0.00 | 0 | 0.0 |
