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 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 (10) | 0.95 | -63.04 | 6.5 | 94.03 | 0 | 0 | 0 | 0 | 17.46 | -8.15 | 0.25 | -64.79 | 3.75 | -6.48 | 21.48 | 1.82 | 1.84 | -18.22 | 3.19 | 1.59 | 0 | 0 | 0.02 | 0.0 | 12.78 | 0.0 | 2.28 | 3.17 | 0.37 | 0.0 | 4.3 | -9.09 | 6.95 | -4.92 | -0.39 | 0 | 3.91 | -11.14 | 0.00 | 0 |
| 2019 (9) | 2.57 | 23.56 | 3.35 | 1.52 | 0 | 0 | 0 | 0 | 19.01 | -5.47 | 0.71 | -26.8 | 4.01 | -7.82 | 21.09 | -2.48 | 2.25 | -7.02 | 3.14 | -3.68 | 0 | 0 | 0.02 | 0.0 | 12.78 | 0.0 | 2.21 | 4.74 | 0.37 | 0.0 | 4.73 | -0.63 | 7.31 | 0.97 | -0.33 | 0 | 4.4 | -2.22 | 0.00 | 0 |
| 2018 (8) | 2.08 | 18.86 | 3.3 | 10.0 | 0 | 0 | 0 | 0 | 20.11 | -4.28 | 0.97 | 11.49 | 4.35 | -3.97 | 21.63 | 0.32 | 2.42 | -19.33 | 3.26 | -3.55 | 0 | 0 | 0.02 | 100.0 | 12.78 | 0.0 | 2.11 | 4.46 | 0.37 | 0.0 | 4.76 | 4.62 | 7.24 | 4.17 | -0.26 | 0 | 4.5 | 2.97 | 0.00 | 0 |
| 2017 (7) | 1.75 | -21.52 | 3.0 | 114.29 | 0 | 0 | 0 | 0 | 21.01 | 0.0 | 0.87 | -52.2 | 4.53 | 2.95 | 21.56 | 2.95 | 3.0 | 9.09 | 3.38 | -1.74 | 0 | 0 | 0.01 | 0 | 12.78 | 0.0 | 2.02 | 9.78 | 0.37 | 0.0 | 4.55 | -11.82 | 6.95 | -5.7 | -0.18 | 0 | 4.37 | -12.07 | 0.00 | 0 |
| 2016 (6) | 2.23 | 16.75 | 1.4 | -30.0 | 0 | 0 | 0 | 0 | 21.01 | 19.04 | 1.82 | -14.95 | 4.4 | 7.58 | 20.94 | -9.63 | 2.75 | 11.34 | 3.44 | -30.51 | 0 | 0 | 0 | 0 | 12.78 | 0.0 | 1.84 | 12.88 | 0.37 | -13.95 | 5.16 | 7.95 | 7.37 | 7.75 | -0.19 | 0 | 4.97 | 2.69 | 0.00 | 0 |
| 2015 (5) | 1.91 | 5.52 | 2.0 | -37.5 | 0 | 0 | 0 | 0 | 17.65 | 30.74 | 2.14 | 421.95 | 4.09 | 12.05 | 23.17 | -14.29 | 2.47 | -0.8 | 4.95 | 29.58 | 0 | 0 | 0 | 0 | 12.78 | 0.0 | 1.63 | 2.52 | 0.43 | 7.5 | 4.78 | 56.21 | 6.84 | 35.45 | 0.06 | 0 | 4.84 | 59.21 | 0.00 | 0 |
| 2014 (4) | 1.81 | -25.51 | 3.2 | 28.0 | 0 | 0 | 0 | 0 | 13.5 | -6.96 | 0.41 | 10.81 | 3.65 | 204.17 | 27.04 | 226.92 | 2.49 | 53.7 | 3.82 | -9.69 | 0 | 0 | 0 | 0 | 12.78 | 0.0 | 1.59 | 2.58 | 0.4 | 8.11 | 3.06 | 2.68 | 5.05 | 3.06 | -0.02 | 0 | 3.04 | 3.4 | 0.00 | 0 |
| 2013 (3) | 2.43 | 0 | 2.5 | 0 | 0 | 0 | 0 | 0 | 14.51 | 0 | 0.37 | 0 | 1.2 | 0 | 8.27 | 0 | 1.62 | 0 | 4.23 | 0 | 0 | 0 | 0 | 0 | 12.78 | 0 | 1.55 | 0 | 0.37 | 0 | 2.98 | 0 | 4.9 | 0 | -0.04 | 0 | 2.94 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q2 (20) | 0.69 | -33.65 | -76.29 | 5.7 | -16.18 | 83.87 | 0 | 0 | 0 | 0 | 0 | 0 | 5.39 | 21.67 | 35.43 | 0.32 | 194.12 | 700.0 | 4.59 | 12.5 | 26.1 | 24.44 | 4.05 | 22.47 | 1.67 | -15.23 | -28.33 | 3.15 | -0.32 | 1.61 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 12.78 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 4.28 | 8.08 | 0.47 | 6.93 | 4.84 | 0.29 | -0.39 | -2.63 | -2.63 | 3.89 | 8.66 | 0.26 | 0.00 | 0 | 0 |
| 21Q1 (19) | 1.04 | 9.47 | -49.27 | 6.8 | 4.62 | 172.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.43 | -1.77 | -1.99 | -0.34 | -1233.33 | -270.0 | 4.08 | 8.8 | 1.75 | 23.49 | 9.36 | 11.76 | 1.97 | 7.07 | -9.22 | 3.16 | -0.94 | 1.28 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 12.78 | 0.0 | 0.0 | 2.28 | 0.0 | 3.17 | 0.37 | 0.0 | 0.0 | 3.96 | -7.91 | -19.68 | 6.61 | -4.89 | -11.98 | -0.38 | 2.56 | -5.56 | 3.58 | -8.44 | -21.66 | 0.00 | 0 | 0 |
| 20Q4 (18) | 0.95 | -41.36 | -63.04 | 6.5 | -14.47 | 94.03 | 0 | 0 | 0 | 0 | 0 | 0 | 4.51 | 1.35 | -9.62 | 0.03 | 400.0 | -70.0 | 3.75 | 5.34 | -6.48 | 21.48 | 8.23 | 1.82 | 1.84 | -15.6 | -18.22 | 3.19 | -0.93 | 1.59 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 12.78 | 0.0 | 0.0 | 2.28 | 0.0 | 3.17 | 0.37 | 0.0 | 0.0 | 4.3 | 1.18 | -9.09 | 6.95 | 0.72 | -4.92 | -0.39 | 0.0 | -18.18 | 3.91 | 1.3 | -11.14 | 0.00 | 0 | 0 |
| 20Q3 (17) | 1.62 | -44.33 | -18.18 | 7.6 | 145.16 | 153.33 | 0 | 0 | 0 | 0 | 0 | 0 | 4.45 | 11.81 | -6.32 | -0.01 | -125.0 | -105.26 | 3.56 | -2.2 | -14.42 | 19.84 | -0.56 | -7.46 | 2.18 | -6.44 | -18.96 | 3.22 | 3.87 | 1.58 | 0 | 0 | 0 | 0.02 | -33.33 | 0.0 | 12.78 | 0.0 | 0.0 | 2.28 | 0.0 | 3.17 | 0.37 | 0.0 | 0.0 | 4.25 | -0.23 | -8.41 | 6.9 | -0.14 | -4.43 | -0.39 | -2.63 | -21.88 | 3.86 | -0.52 | -10.65 | 0.00 | 0 | 0 |
| 20Q2 (16) | 2.91 | 41.95 | 6.2 | 3.1 | 24.0 | -4.62 | 0 | 0 | 0 | 0 | 0 | 0 | 3.98 | -11.95 | -17.43 | 0.04 | -80.0 | -85.19 | 3.64 | -9.23 | -11.0 | 19.96 | -5.05 | -3.39 | 2.33 | 7.37 | -15.58 | 3.1 | -0.64 | -3.12 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 12.78 | 0.0 | 0.0 | 2.28 | 3.17 | 3.17 | 0.37 | 0.0 | 0.0 | 4.26 | -13.59 | -4.27 | 6.91 | -7.99 | -1.71 | -0.38 | -5.56 | -35.71 | 3.88 | -15.1 | -6.95 | 0.00 | 0 | 0 |
| 20Q1 (15) | 2.05 | -20.23 | 58.91 | 2.5 | -25.37 | -5.66 | 0 | 0 | 0 | 0 | 0 | 0 | 4.52 | -9.42 | 1.57 | 0.2 | 100.0 | 33.33 | 4.01 | 0.0 | -1.96 | 21.02 | -0.37 | 2.0 | 2.17 | -3.56 | -11.43 | 3.12 | -0.64 | -3.41 | 0 | 0 | 0 | 0.03 | 50.0 | 50.0 | 12.78 | 0.0 | 0.0 | 2.21 | 0.0 | 4.74 | 0.37 | 0.0 | 0.0 | 4.93 | 4.23 | 0.2 | 7.51 | 2.74 | 1.49 | -0.36 | -9.09 | -38.46 | 4.57 | 3.86 | -1.93 | 0.00 | 0 | 0 |
| 19Q4 (14) | 2.57 | 29.8 | 23.56 | 3.35 | 11.67 | 1.52 | 0 | 0 | 0 | 0 | 0 | 0 | 4.99 | 5.05 | -7.25 | 0.1 | -47.37 | -76.19 | 4.01 | -3.61 | -7.82 | 21.09 | -1.63 | -2.53 | 2.25 | -16.36 | -7.02 | 3.14 | -0.95 | -3.68 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 12.78 | 0.0 | 0.0 | 2.21 | 0.0 | 4.74 | 0.37 | 0.0 | 0.0 | 4.73 | 1.94 | -0.63 | 7.31 | 1.25 | 0.97 | -0.33 | -3.12 | -26.92 | 4.4 | 1.85 | -2.22 | 0.00 | 0 | 0 |
| 19Q3 (13) | 1.98 | -27.74 | 88.57 | 3.0 | -7.69 | -9.09 | 0 | 0 | 0 | 0 | 0 | 0 | 4.75 | -1.45 | -7.77 | 0.19 | -29.63 | 90.0 | 4.16 | 1.71 | -5.24 | 21.44 | 3.81 | -2.6 | 2.69 | -2.54 | -3.24 | 3.17 | -0.94 | -4.52 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 12.78 | 0.0 | 0.0 | 2.21 | 0.0 | 4.74 | 0.37 | 0.0 | 0.0 | 4.64 | 4.27 | 6.91 | 7.22 | 2.7 | 5.87 | -0.32 | -14.29 | -39.13 | 4.32 | 3.6 | 5.11 | 0.00 | 0 | 0 |
| 19Q2 (12) | 2.74 | 112.4 | 197.83 | 3.25 | 22.64 | 44.44 | 0 | 0 | 0 | 0 | 0 | 0 | 4.82 | 8.31 | -1.03 | 0.27 | 80.0 | -12.9 | 4.09 | 0.0 | -2.85 | 20.66 | 0.25 | -3.93 | 2.76 | 12.65 | -8.61 | 3.2 | -0.93 | -3.9 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 12.78 | 0.0 | 0.0 | 2.21 | 4.74 | 4.74 | 0.37 | 0.0 | 0.0 | 4.45 | -9.55 | 4.95 | 7.03 | -5.0 | 4.61 | -0.28 | -7.69 | -33.33 | 4.17 | -10.52 | 3.47 | 0.00 | 0 | 0 |
| 19Q1 (11) | 1.29 | -37.98 | 21.7 | 2.65 | -19.7 | 15.22 | 0 | 0 | 0 | 0 | 0 | 0 | 4.45 | -17.29 | -5.32 | 0.15 | -64.29 | 15.38 | 4.09 | -5.98 | 9.07 | 20.60 | -4.79 | 11.32 | 2.45 | 1.24 | -22.71 | 3.23 | -0.92 | -3.29 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 12.78 | 0.0 | 0.0 | 2.11 | 0.0 | 4.46 | 0.37 | 0.0 | 0.0 | 4.92 | 3.36 | 2.93 | 7.4 | 2.21 | 3.21 | -0.26 | 0.0 | -13.04 | 4.66 | 3.56 | 2.42 | 0.00 | 0 | 0 |
| 18Q4 (10) | 2.08 | 98.1 | 0 | 3.3 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.38 | 4.47 | 3.07 | 0.42 | 320.0 | 5.0 | 4.35 | -0.91 | 0 | 21.64 | -1.7 | 0 | 2.42 | -12.95 | 0 | 3.26 | -1.81 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 0 | 12.78 | 0.0 | 0.0 | 2.11 | 0.0 | 0 | 0.37 | 0.0 | 0 | 4.76 | 9.68 | 0 | 7.24 | 6.16 | 4.17 | -0.26 | -13.04 | 0 | 4.5 | 9.49 | 0 | 0.00 | 0 | 0 |
| 18Q3 (9) | 1.05 | 14.13 | 0 | 3.3 | 46.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.15 | 5.75 | 7.52 | 0.1 | -67.74 | -41.18 | 4.39 | 4.28 | 0 | 22.02 | 2.39 | 0 | 2.78 | -7.95 | 0 | 3.32 | -0.3 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 12.78 | 0.0 | 0.0 | 2.11 | 0.0 | 0 | 0.37 | 0.0 | 0 | 4.34 | 2.36 | 0 | 6.82 | 1.49 | 3.96 | -0.23 | -9.52 | 0 | 4.11 | 1.99 | 0 | 0.00 | 0 | 0 |
| 18Q2 (8) | 0.92 | -13.21 | 0 | 2.25 | -2.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.87 | 3.62 | -12.25 | 0.31 | 138.46 | 10.71 | 4.21 | 12.27 | 0 | 21.50 | 16.17 | 0 | 3.02 | -4.73 | 0 | 3.33 | -0.3 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 12.78 | 0.0 | 0.0 | 2.11 | 4.46 | 0 | 0.37 | 0.0 | 0 | 4.24 | -11.3 | 0 | 6.72 | -6.28 | 5.16 | -0.21 | 8.7 | 0 | 4.03 | -11.43 | 0 | 0.00 | 0 | 0 |
| 18Q1 (7) | 1.06 | 0 | 0 | 2.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.7 | -9.96 | -13.76 | 0.13 | -67.5 | 550.0 | 3.75 | 0 | 0 | 18.51 | 0 | 0 | 3.17 | 0 | 0 | 3.34 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | 12.78 | 0.0 | 0.0 | 2.02 | 0 | 0 | 0.37 | 0 | 0 | 4.78 | 0 | 0 | 7.17 | 3.17 | -2.98 | -0.23 | 0 | 0 | 4.55 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q4 (6) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.22 | 8.98 | -0.95 | 0.4 | 135.29 | 5.26 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.78 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.95 | 5.95 | -5.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q3 (5) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.79 | -13.69 | -12.59 | 0.17 | -39.29 | -68.52 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.78 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.56 | 2.66 | -6.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q2 (4) | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.55 | 1.83 | 0.0 | 0.28 | 1300.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 12.78 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.39 | -13.53 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
