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) | 1.68 | 63.11 | 1.0 | -60.0 | 0.02 | 0.0 | 0 | 0 | 4.32 | 70.75 | 0.39 | 0 | 0.22 | 83.33 | 5.09 | 7.37 | 0.1 | 0.0 | 0 | 0 | 1.04 | 1633.33 | 0 | 0 | 7.02 | 0.0 | 0 | 0 | 0.67 | 0.0 | -2.74 | 0 | -2.07 | 0 | -0.21 | 0 | -2.95 | 0 | 0.00 | 0 |
| 2022 (9) | 1.03 | -40.46 | 2.5 | 13.64 | 0.02 | -95.74 | 0 | 0 | 2.53 | 19.91 | -0.85 | 0 | 0.12 | 20.0 | 4.74 | 0.08 | 0.1 | -9.09 | 0 | 0 | 0.06 | -25.0 | 0.01 | -50.0 | 7.02 | 0.0 | 0.32 | 0.0 | 0.67 | 0.0 | -3.4 | 0 | -2.41 | 0 | -0.19 | 0 | -3.59 | 0 | 0.00 | 0 |
| 2021 (8) | 1.73 | -58.21 | 2.2 | -39.39 | 0.47 | -21.67 | 0 | 0 | 2.11 | -28.72 | -1.24 | 0 | 0.1 | -33.33 | 4.74 | -6.48 | 0.11 | 0.0 | 0 | 0 | 0.08 | -82.22 | 0.02 | -50.0 | 7.02 | 0.0 | 0.32 | 0.0 | 0.67 | 0.0 | -2.52 | 0 | -1.53 | 0 | -0.38 | 0 | -2.9 | 0 | 0.00 | 0 |
| 2020 (7) | 4.14 | 41.3 | 3.63 | 215.65 | 0.6 | -4.76 | 0 | 0 | 2.96 | -64.21 | -1.66 | 0 | 0.15 | -48.28 | 5.07 | 44.51 | 0.11 | 0.0 | 0 | 0 | 0.45 | -57.14 | 0.04 | -50.0 | 7.02 | 0.0 | 0.32 | 0.0 | 0.67 | 0.0 | -1.29 | 0 | -0.3 | 0 | -0.24 | 0 | -1.53 | 0 | 0.00 | 0 |
| 2019 (6) | 2.93 | 11.83 | 1.15 | 76.92 | 0.63 | 133.33 | 0 | 0 | 8.27 | 0.36 | -0.31 | 0 | 0.29 | -19.44 | 3.51 | -19.74 | 0.11 | 37.5 | 0 | 0 | 1.05 | -37.5 | 0.08 | 0.0 | 7.02 | 0.0 | 0.32 | 0.0 | 0.67 | 0.0 | 0.24 | -52.0 | 1.23 | -16.89 | -0.21 | 0 | 0.03 | -88.0 | 0.00 | 0 |
| 2018 (5) | 2.62 | 4.8 | 0.65 | 18.18 | 0.27 | 107.69 | 0 | 0 | 8.24 | -8.04 | -0.57 | 0 | 0.36 | -12.2 | 4.37 | -4.52 | 0.08 | 14.29 | 0 | 0 | 1.68 | 90.91 | 0.08 | 14.29 | 7.02 | 0.0 | 0.32 | 0.0 | 0.67 | 0.0 | 0.5 | -48.45 | 1.48 | -24.49 | -0.25 | 0 | 0.25 | -74.23 | 0.00 | 0 |
| 2017 (4) | 2.5 | -24.01 | 0.55 | -26.67 | 0.13 | 85.71 | 0 | 0 | 8.96 | -8.48 | -0.08 | 0 | 0.41 | 2.5 | 4.58 | 11.99 | 0.07 | -12.5 | 0 | 0 | 0.88 | 4300.0 | 0.07 | 0.0 | 7.02 | 0.0 | 0.32 | 6.67 | 0.67 | 0.0 | 0.97 | -18.49 | 1.96 | -9.26 | 0 | 0 | 0.97 | -18.49 | 0.00 | 0 |
| 2016 (3) | 3.29 | -0.6 | 0.75 | 7.14 | 0.07 | -78.79 | 0 | 0 | 9.79 | -5.04 | 0.24 | -67.12 | 0.4 | 17.65 | 4.09 | 23.9 | 0.08 | 0.0 | 0 | 0 | 0.02 | -75.0 | 0.07 | 75.0 | 7.02 | 0.0 | 0.3 | 36.36 | 0.67 | -1.47 | 1.19 | -13.14 | 2.16 | -4.85 | 0 | 0 | 1.19 | -14.39 | 0.00 | 0 |
| 2015 (2) | 3.31 | 9.97 | 0.7 | 1.45 | 0.33 | 3.12 | 0 | 0 | 10.31 | -0.39 | 0.73 | 97.3 | 0.34 | 0.0 | 3.30 | 0.39 | 0.08 | 14.29 | 0 | 0 | 0.08 | -80.49 | 0.04 | 100.0 | 7.02 | 0.0 | 0.22 | 22.22 | 0.68 | 0.0 | 1.37 | 65.06 | 2.27 | 34.32 | 0.02 | -77.78 | 1.39 | 51.09 | 0.00 | 0 |
| 2014 (1) | 3.01 | 9.45 | 0.69 | -35.51 | 0.32 | 18.52 | 0 | 0 | 10.35 | 5.72 | 0.37 | -15.91 | 0.34 | -12.82 | 3.29 | -17.54 | 0.07 | 16.67 | 0 | 0 | 0.41 | -43.84 | 0.02 | -33.33 | 7.02 | 0.0 | 0.18 | 28.57 | 0.68 | 0.0 | 0.83 | 9.21 | 1.69 | 6.96 | 0.09 | 12.5 | 0.92 | 9.52 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 1.68 | 19.15 | 63.11 | 1.0 | -33.33 | -60.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.36 | 40.21 | 40.21 | 0.26 | 766.67 | 2500.0 | 0.22 | 100.0 | 83.33 | 5.10 | 81.9 | 7.19 | 0.1 | 100.0 | 0.0 | 0 | 0 | 0 | 1.04 | -0.95 | 1633.33 | 0 | 0 | -100.0 | 7.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.67 | 0.0 | 0.0 | -2.74 | 6.8 | 19.41 | -2.07 | 9.21 | 14.11 | -0.21 | -10.53 | -10.53 | -2.95 | 5.75 | 17.83 | 0.00 | 0 | 0 |
| 23Q3 (19) | 1.41 | 11.9 | 60.23 | 1.5 | -40.0 | -40.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.97 | 7.78 | 83.02 | 0.03 | 0 | 112.0 | 0.11 | 22.22 | 83.33 | 2.81 | 8.5 | 3.36 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 1.05 | 2000.0 | 1400.0 | 0 | 0 | -100.0 | 7.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.67 | 0.0 | 0.0 | -2.94 | 1.34 | 13.78 | -2.28 | 1.3 | 5.79 | -0.19 | 0.0 | 47.22 | -3.13 | 1.26 | 16.98 | 0.00 | 0 | 0 |
| 23Q2 (18) | 1.26 | 23.53 | 28.57 | 2.5 | 0.0 | 6.38 | 0.02 | 0.0 | -88.24 | 0 | 0 | 0 | 0.9 | -16.67 | 164.71 | 0 | -100.0 | 100.0 | 0.09 | -35.71 | 50.0 | 2.59 | -46.06 | -16.38 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.05 | -16.67 | -28.57 | 0 | -100.0 | -100.0 | 7.02 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.67 | 0.0 | 0.0 | -2.98 | 9.7 | 5.7 | -2.31 | 0.0 | -6.45 | -0.19 | 0.0 | 47.22 | -3.17 | 9.17 | 9.94 | 0.00 | 0 | 0 |
| 23Q1 (17) | 1.02 | -0.97 | 2.0 | 2.5 | 0.0 | 31.58 | 0.02 | 0.0 | -93.75 | 0 | 0 | 0 | 1.08 | 11.34 | 58.82 | 0.1 | 900.0 | 145.45 | 0.14 | 16.67 | 40.0 | 4.79 | 0.68 | -5.07 | 0.05 | -50.0 | 0.0 | 0 | 0 | 0 | 0.06 | 0.0 | -25.0 | 0.01 | 0.0 | -50.0 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -3.3 | 2.94 | -19.13 | -2.31 | 4.15 | -29.78 | -0.19 | 0.0 | 47.22 | -3.49 | 2.79 | -11.5 | 0.00 | 0 | 0 |
| 22Q4 (16) | 1.03 | 17.05 | -40.46 | 2.5 | 0.0 | 13.64 | 0.02 | 0.0 | -95.74 | 0 | 0 | 0 | 0.97 | 83.02 | 46.97 | 0.01 | 104.0 | 104.55 | 0.12 | 100.0 | 20.0 | 4.76 | 75.4 | 0.95 | 0.1 | 66.67 | -9.09 | 0 | 0 | 0 | 0.06 | -14.29 | -25.0 | 0.01 | 0.0 | -50.0 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -3.4 | 0.29 | -34.92 | -2.41 | 0.41 | -57.52 | -0.19 | 47.22 | 50.0 | -3.59 | 4.77 | -23.79 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.88 | -10.2 | -65.89 | 2.5 | 6.38 | -18.83 | 0.02 | -88.24 | -96.67 | 0 | 0 | 0 | 0.53 | 55.88 | 103.85 | -0.25 | 35.9 | 45.65 | 0.06 | 0.0 | 0.0 | 2.71 | -12.22 | 1.36 | 0.06 | 50.0 | -25.0 | 0 | 0 | 0 | 0.07 | 0.0 | 0 | 0.01 | -50.0 | -66.67 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -3.41 | -7.91 | -47.62 | -2.42 | -11.52 | -83.33 | -0.36 | 0.0 | -50.0 | -3.77 | -7.1 | -47.84 | 0.00 | 0 | 0 |
| 22Q2 (14) | 0.98 | -2.0 | -66.55 | 2.35 | 23.68 | -23.7 | 0.17 | -46.88 | -71.67 | 0 | 0 | 0 | 0.34 | -50.0 | -10.53 | -0.39 | -77.27 | -14.71 | 0.06 | -40.0 | -14.29 | 3.09 | -38.76 | 19.29 | 0.04 | -20.0 | -55.56 | 0 | 0 | 0 | 0.07 | -12.5 | -53.33 | 0.02 | 0.0 | -33.33 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -3.16 | -14.08 | -70.81 | -2.17 | -21.91 | -152.33 | -0.36 | 0.0 | -50.0 | -3.52 | -12.46 | -68.42 | 0.00 | 0 | 0 |
| 22Q1 (13) | 1.0 | -42.2 | -63.64 | 1.9 | -13.64 | -26.36 | 0.32 | -31.91 | -46.67 | 0 | 0 | 0 | 0.68 | 3.03 | -17.07 | -0.22 | 0.0 | 0.0 | 0.1 | 0.0 | -41.18 | 5.05 | 7.07 | -15.03 | 0.05 | -54.55 | -37.5 | 0 | 0 | 0 | 0.08 | 0.0 | -73.33 | 0.02 | 0.0 | -33.33 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -2.77 | -9.92 | -83.44 | -1.78 | -16.34 | -242.31 | -0.36 | 5.26 | -50.0 | -3.13 | -7.93 | -78.86 | 0.00 | 0 | 0 |
| 21Q4 (12) | 1.73 | -32.95 | -58.21 | 2.2 | -28.57 | -39.39 | 0.47 | -21.67 | -21.67 | 0 | 0 | 0 | 0.66 | 153.85 | -15.38 | -0.22 | 52.17 | -57.14 | 0.1 | 66.67 | -33.33 | 4.72 | 76.1 | -6.92 | 0.11 | 37.5 | 0.0 | 0 | 0 | 0 | 0.08 | 0 | -82.22 | 0.02 | -33.33 | -50.0 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -2.52 | -9.09 | -95.35 | -1.53 | -15.91 | -410.0 | -0.38 | -58.33 | -58.33 | -2.9 | -13.73 | -89.54 | 0.00 | 0 | 0 |
| 21Q3 (11) | 2.58 | -11.95 | -40.83 | 3.08 | 0.0 | -22.22 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0.26 | -31.58 | -63.89 | -0.46 | -35.29 | -84.0 | 0.06 | -14.29 | -57.14 | 2.68 | 3.32 | -12.76 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | -25.0 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -2.31 | -24.86 | -79.07 | -1.32 | -53.49 | -340.0 | -0.24 | 0.0 | -14.29 | -2.55 | -22.01 | -70.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | 2.93 | 6.55 | -37.79 | 3.08 | 19.38 | -25.42 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0.38 | -53.66 | -29.63 | -0.34 | -54.55 | -100.0 | 0.07 | -58.82 | -50.0 | 2.59 | -56.38 | 6.11 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | 0.15 | -50.0 | -80.0 | 0.03 | 0.0 | -25.0 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -1.85 | -22.52 | -77.88 | -0.86 | -65.38 | -1620.0 | -0.24 | 0.0 | -14.29 | -2.09 | -19.43 | -67.2 | 0.00 | 0 | 0 |
| 21Q1 (9) | 2.75 | -33.57 | -45.54 | 2.58 | -28.93 | -34.35 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0.82 | 5.13 | -10.87 | -0.22 | -57.14 | 80.18 | 0.17 | 13.33 | 21.43 | 5.94 | 17.3 | 200.17 | 0.08 | -27.27 | 33.33 | 0 | 0 | 0 | 0.3 | -33.33 | -66.67 | 0.03 | -25.0 | -40.0 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -1.51 | -17.05 | -73.56 | -0.52 | -73.33 | -533.33 | -0.24 | 0.0 | -14.29 | -1.75 | -14.38 | -62.04 | 0.00 | 0 | 0 |
| 20Q4 (8) | 4.14 | -5.05 | 41.3 | 3.63 | -8.33 | 215.65 | 0.6 | 0.0 | -4.76 | 0 | 0 | 0 | 0.78 | 8.33 | -67.23 | -0.14 | 44.0 | -160.87 | 0.15 | 7.14 | -48.28 | 5.07 | 65.06 | 44.51 | 0.11 | 37.5 | 0.0 | 0 | 0 | 0 | 0.45 | -25.0 | -57.14 | 0.04 | 0.0 | -50.0 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -1.29 | 0.0 | -637.5 | -0.3 | 0.0 | -124.39 | -0.24 | -14.29 | -14.29 | -1.53 | -2.0 | -5200.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | 4.36 | -7.43 | 56.83 | 3.96 | -4.12 | 204.62 | 0.6 | 0.0 | -9.09 | 0 | 0 | 0 | 0.72 | 33.33 | -61.9 | -0.25 | -47.06 | -38.89 | 0.14 | 0.0 | -53.33 | 3.07 | 25.66 | 0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0 | 0.6 | -20.0 | -50.0 | 0.04 | 0.0 | -42.86 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -1.29 | -24.04 | -3125.0 | -0.3 | -500.0 | -131.91 | -0.21 | 0.0 | 16.0 | -1.5 | -20.0 | -417.24 | 0.00 | 0 | 0 |
| 20Q2 (6) | 4.71 | -6.73 | 51.45 | 4.13 | 5.09 | 217.69 | 0.6 | 0.0 | 11.11 | 0 | 0 | 0 | 0.54 | -41.3 | -71.28 | -0.17 | 84.68 | 39.29 | 0.14 | 0.0 | -51.72 | 2.44 | 23.39 | 0 | 0.07 | 16.67 | -12.5 | 0 | 0 | 0 | 0.75 | -16.67 | -44.44 | 0.04 | -20.0 | -33.33 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -1.04 | -19.54 | -900.0 | -0.05 | -141.67 | -104.46 | -0.21 | 0.0 | 16.0 | -1.25 | -15.74 | -941.67 | 0.00 | 0 | 0 |
| 20Q1 (5) | 5.05 | 72.35 | 81.0 | 3.93 | 241.74 | 241.74 | 0.6 | -4.76 | 42.86 | 0 | 0 | 0 | 0.92 | -61.34 | -56.6 | -1.11 | -582.61 | -1287.5 | 0.14 | -51.72 | -58.82 | 1.98 | -43.53 | 0 | 0.06 | -45.45 | -25.0 | 0 | 0 | 0 | 0.9 | -14.29 | -40.0 | 0.05 | -37.5 | -28.57 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -0.87 | -462.5 | -312.2 | 0.12 | -90.24 | -91.43 | -0.21 | 0.0 | 16.0 | -1.08 | -3700.0 | -775.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 2.93 | 5.4 | 0.0 | 1.15 | -11.54 | 0.0 | 0.63 | -4.55 | 0.0 | 0 | 0 | 0.0 | 2.38 | 25.93 | 0.0 | 0.23 | 227.78 | 0.0 | 0.29 | -3.33 | 0.0 | 3.51 | 0 | 0.0 | 0.11 | 37.5 | 0.0 | 0 | 0 | 0.0 | 1.05 | -12.5 | 0.0 | 0.08 | 14.29 | 0.0 | 7.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.24 | 700.0 | 0.0 | 1.23 | 30.85 | 0.0 | -0.21 | 16.0 | 0.0 | 0.03 | 110.34 | 0.0 | 0.00 | 0 | 0.0 |
