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) | 155.63 | -3.5 | 7.47 | -37.91 | 17.89 | 318.97 | 0 | 0 | 223.06 | -22.76 | -67.83 | 0 | 88.99 | -9.69 | 39.90 | 16.92 | 42.16 | -12.62 | 39.47 | -8.23 | 19.34 | -47.6 | 16.41 | -66.56 | 75.29 | -0.25 | 2.17 | 0.0 | 1.55 | -46.74 | -68.15 | 0 | -64.43 | 0 | -0.24 | 0 | -68.39 | 0 | 0.04 | -9.53 |
| 2022 (9) | 161.27 | 30.73 | 12.03 | -65.42 | 4.27 | 223.48 | 0 | 0 | 288.78 | -20.72 | 0.38 | -98.26 | 98.54 | -31.34 | 34.12 | -13.39 | 48.25 | -15.17 | 43.01 | 8.67 | 36.91 | -7.89 | 49.08 | -0.69 | 75.48 | 10.14 | 2.17 | 0 | 2.91 | 0 | 1.47 | -93.22 | 6.55 | -69.8 | 0.75 | 0 | 2.22 | -88.52 | 0.04 | -4.73 |
| 2021 (8) | 123.36 | 0 | 34.79 | 0 | 1.32 | 0 | 0 | 0 | 364.25 | 0 | 21.78 | 0 | 143.51 | 0 | 39.40 | 0 | 56.88 | 0 | 39.58 | 0 | 40.07 | 0 | 49.42 | 0 | 68.53 | 0 | 0 | 0 | 0 | 0 | 21.69 | 0 | 21.69 | 0 | -2.36 | 0 | 19.33 | 0 | 0.04 | 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) | 143.79 | -2.61 | -14.56 | 1.77 | -0.56 | -90.0 | 18.1 | -1.63 | 8.19 | 0 | 0 | 0 | 66.91 | 1.29 | 8.64 | 0.07 | 102.32 | 101.05 | 91.92 | 1.65 | -0.47 | 37.59 | -0.56 | -8.02 | 46.1 | -1.71 | 3.25 | 37.43 | -1.89 | -8.53 | 4.96 | -51.23 | -79.29 | 14.58 | -3.12 | -69.47 | 73.79 | -1.99 | -2.24 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -8.49 | -4.56 | 68.23 | -8.49 | -4.56 | 63.09 | 0.73 | 133.18 | -87.19 | -7.76 | 24.81 | 63.08 | 0.03 | 0.51 | -14.59 |
| 24Q2 (19) | 147.65 | -3.32 | -15.03 | 1.78 | -49.58 | -89.72 | 18.4 | 0.27 | 38.35 | 0 | 0 | 0 | 66.06 | 18.32 | 13.04 | -3.02 | 35.33 | 66.89 | 90.43 | 3.91 | 2.87 | 37.80 | 0.6 | -0.57 | 46.9 | -0.72 | 5.16 | 38.15 | 0.03 | -1.57 | 10.17 | -31.1 | -66.11 | 15.05 | -4.99 | -68.86 | 75.29 | 0.0 | -0.25 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -8.12 | 88.85 | 59.52 | -8.12 | 88.25 | 50.31 | -2.2 | 24.4 | -183.33 | -10.32 | 86.37 | 40.76 | 0.03 | -11.17 | -19.33 |
| 24Q1 (18) | 152.72 | -1.87 | -5.55 | 3.53 | -52.74 | -72.38 | 18.35 | 2.57 | 126.82 | 0 | 0 | 0 | 55.83 | 0.16 | 18.08 | -4.67 | 88.21 | 62.43 | 87.03 | -2.2 | 3.68 | 37.58 | -5.81 | 12.19 | 47.24 | 12.05 | -0.86 | 38.14 | -3.37 | -5.85 | 14.76 | -23.68 | -52.52 | 15.84 | -3.47 | -67.36 | 75.29 | 0.0 | -0.25 | 2.17 | 0.0 | 0.0 | 1.55 | 0.0 | -46.74 | -72.82 | -6.85 | -570.53 | -69.1 | -7.25 | -1093.44 | -2.91 | -1112.5 | -171.5 | -75.73 | -10.73 | -1015.32 | 0.03 | -5.16 | -6.78 |
| 23Q4 (17) | 155.63 | -7.53 | -3.5 | 7.47 | -57.8 | -37.91 | 17.89 | 6.93 | 318.97 | 0 | 0 | 0 | 55.74 | -9.5 | -4.99 | -39.62 | -495.79 | -426.86 | 88.99 | -3.64 | -9.69 | 39.90 | -2.37 | 16.92 | 42.16 | -5.58 | -12.62 | 39.47 | -3.54 | -8.23 | 19.34 | -19.25 | -47.6 | 16.41 | -65.63 | -66.56 | 75.29 | -0.25 | -0.25 | 2.17 | 0.0 | 0.0 | 1.55 | 0.0 | -46.74 | -68.15 | -155.05 | -4736.05 | -64.43 | -180.13 | -1083.66 | -0.24 | -104.21 | -132.0 | -68.39 | -225.36 | -3180.63 | 0.04 | 0.86 | -9.53 |
| 23Q3 (16) | 168.3 | -3.14 | 11.41 | 17.7 | 2.25 | 165.37 | 16.73 | 25.79 | 1540.2 | 0 | 0 | 0 | 61.59 | 5.39 | -7.85 | -6.65 | 27.08 | -85.75 | 92.35 | 5.05 | -18.06 | 40.87 | 7.49 | 19.17 | 44.65 | 0.11 | -18.4 | 40.92 | 5.57 | -10.05 | 23.95 | -20.19 | -41.24 | 47.75 | -1.2 | -3.59 | 75.48 | 0.0 | 0.0 | 2.17 | 0.0 | 0.0 | 1.55 | 0.0 | -46.74 | -26.72 | -33.2 | -346.27 | -23.0 | -40.76 | -244.47 | 5.7 | 115.91 | 5081.82 | -21.02 | -20.67 | -291.79 | 0.04 | -5.06 | -2.81 |
| 23Q2 (15) | 173.76 | 7.46 | 37.68 | 17.31 | 35.45 | 41.31 | 13.3 | 64.4 | 1191.26 | 0 | 0 | 0 | 58.44 | 23.6 | -24.89 | -9.12 | 26.63 | -334.45 | 87.91 | 4.73 | -28.79 | 38.02 | 13.5 | 12.42 | 44.6 | -6.4 | -24.85 | 38.76 | -4.32 | -15.74 | 30.01 | -3.47 | -27.14 | 48.33 | -0.41 | -2.38 | 75.48 | 0.0 | 10.22 | 2.17 | 0.0 | 0.0 | 1.55 | -46.74 | -46.74 | -20.06 | -84.71 | -240.57 | -16.34 | -182.21 | -184.44 | 2.64 | -35.14 | 146.64 | -17.42 | -156.55 | -302.32 | 0.04 | 2.65 | -11.13 |
| 23Q1 (14) | 161.69 | 0.26 | 26.98 | 12.78 | 6.23 | -53.51 | 8.09 | 89.46 | 552.42 | 0 | 0 | 0 | 47.28 | -19.41 | -44.68 | -12.43 | -65.29 | -263.77 | 83.94 | -14.82 | -38.11 | 33.50 | -1.84 | -5.93 | 47.65 | -1.24 | -18.28 | 40.51 | -5.81 | -13.11 | 31.09 | -15.77 | -20.59 | 48.53 | -1.12 | -3.0 | 75.48 | 0.0 | 10.22 | 2.17 | 0.0 | 0 | 2.91 | 0.0 | 0 | -10.86 | -838.78 | -170.16 | -5.79 | -188.4 | -137.4 | 4.07 | 442.67 | 339.41 | -6.79 | -405.86 | -149.27 | 0.04 | -7.96 | -17.04 |
| 22Q4 (13) | 161.27 | 6.76 | 30.73 | 12.03 | 80.36 | -65.42 | 4.27 | 318.63 | 223.48 | 0 | 0 | 0 | 58.67 | -12.22 | -40.45 | -7.52 | -110.06 | -270.14 | 98.54 | -12.56 | -31.34 | 34.12 | -0.5 | -13.39 | 48.25 | -11.82 | -15.17 | 43.01 | -5.45 | 8.67 | 36.91 | -9.45 | -7.89 | 49.08 | -0.91 | -0.69 | 75.48 | 0.0 | 10.14 | 2.17 | 0.0 | 0 | 2.91 | 0.0 | 0 | 1.47 | -86.45 | -93.22 | 6.55 | -58.86 | -69.8 | 0.75 | 581.82 | 131.78 | 2.22 | -79.74 | -88.52 | 0.04 | 8.35 | -4.73 |
| 22Q3 (12) | 151.06 | 19.69 | 33.3 | 6.67 | -45.55 | -85.88 | 1.02 | -0.97 | -22.73 | 0 | 0 | 0 | 66.84 | -14.1 | -35.29 | -3.58 | -192.03 | -127.62 | 112.7 | -8.72 | -19.98 | 34.29 | 1.41 | -35.3 | 54.72 | -7.8 | -5.79 | 45.49 | -1.11 | 35.51 | 40.76 | -1.04 | 2.49 | 49.53 | 0.04 | 2.17 | 75.48 | 10.22 | 10.14 | 2.17 | 0.0 | 0 | 2.91 | 0.0 | 0 | 10.85 | -23.97 | -37.17 | 15.92 | -17.73 | -7.82 | 0.11 | 101.94 | -87.78 | 10.96 | 27.29 | -39.68 | 0.04 | -13.19 | -18.05 |
| 22Q2 (11) | 126.21 | -0.88 | 94.71 | 12.25 | -55.44 | -51.2 | 1.03 | -16.94 | -21.97 | 0 | 0 | 0 | 77.81 | -8.95 | -16.91 | 3.89 | -48.75 | -44.43 | 123.46 | -8.97 | -5.76 | 33.82 | -5.02 | -58.07 | 59.35 | 1.78 | 1.4 | 46.0 | -1.33 | 78.85 | 41.19 | 5.21 | 5.16 | 49.51 | -1.04 | -2.37 | 68.48 | 0.0 | -0.07 | 2.17 | 0 | 0 | 2.91 | 0 | 0 | 14.27 | -7.82 | 225.06 | 19.35 | 25.0 | 340.77 | -5.66 | -232.94 | -552.8 | 8.61 | -37.52 | 52.66 | 0.04 | -4.18 | -7.07 |
| 22Q1 (10) | 127.33 | 3.22 | 79.34 | 27.49 | -20.98 | 76.33 | 1.24 | -6.06 | -80.66 | 0 | 0 | 0 | 85.46 | -13.26 | 24.23 | 7.59 | 71.72 | 391.92 | 135.63 | -5.49 | 28.15 | 35.61 | -9.63 | -54.93 | 58.31 | 2.51 | 2.44 | 46.62 | 17.79 | 75.46 | 39.15 | -2.3 | 7.88 | 50.03 | 1.23 | -3.71 | 68.48 | -0.07 | -0.17 | 0 | 0 | 0 | 0 | 0 | 0 | 15.48 | -28.63 | 693.1 | 15.48 | -28.63 | 693.1 | -1.7 | 27.97 | -206.92 | 13.78 | -28.71 | 1450.98 | 0.04 | 5.7 | -5.32 |
| 21Q4 (9) | 123.36 | 8.86 | 135.96 | 34.79 | -26.34 | 126.2 | 1.32 | 0.0 | -3.65 | 0 | 0 | 0 | 98.52 | -4.62 | 0 | 4.42 | -65.9 | 0 | 143.51 | 1.9 | 89.08 | 39.40 | -25.66 | -66.16 | 56.88 | -2.07 | 79.6 | 39.58 | 17.9 | 112.57 | 40.07 | 0.75 | 25.18 | 49.42 | 1.94 | 19.6 | 68.53 | 0.0 | -37.05 | 0 | 0 | 0 | 0 | 0 | 0 | 21.69 | 25.59 | 127.43 | 21.69 | 25.59 | 127.43 | -2.36 | -362.22 | 76.45 | 19.33 | 6.38 | 121.69 | 0.04 | -6.8 | -21.09 |
| 21Q3 (8) | 113.32 | 74.82 | 0 | 47.23 | 88.17 | 0 | 1.32 | 0.0 | 0 | 0 | 0 | 0 | 103.29 | 10.29 | 0 | 12.96 | 85.14 | 0 | 140.84 | 7.5 | 0 | 53.00 | -34.28 | 0 | 58.08 | -0.77 | 0 | 33.57 | 30.52 | 0 | 39.77 | 1.53 | 0 | 48.48 | -4.4 | 0 | 68.53 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.27 | 293.39 | 0 | 17.27 | 293.39 | 0 | 0.9 | -28.0 | 0 | 18.17 | 222.16 | 0 | 0.04 | -1.56 | 0 |
| 21Q2 (7) | 64.82 | -8.7 | 3.28 | 25.1 | 61.0 | 115.27 | 1.32 | -79.41 | -75.0 | 0 | 0 | 0 | 93.65 | 36.14 | 43.66 | 7.0 | 369.23 | 129.14 | 131.01 | 23.78 | 78.44 | 80.65 | 2.09 | 0 | 58.53 | 2.83 | 75.24 | 25.72 | -3.2 | 21.26 | 39.17 | 7.94 | 60.99 | 50.71 | -2.41 | -31.27 | 68.53 | -0.1 | -37.05 | 0 | 0 | 0 | 0 | 0 | 0 | 4.39 | 268.2 | 118.28 | 4.39 | 268.2 | 118.28 | 1.25 | -21.38 | 108.17 | 5.64 | 652.94 | 114.34 | 0.05 | -2.37 | -3.66 |
| 21Q1 (6) | 71.0 | 35.81 | 0 | 15.59 | 1.37 | 0 | 6.41 | 367.88 | 0 | 0 | 0 | 0 | 68.79 | 0 | 0 | -2.6 | 0 | 0 | 105.84 | 39.45 | 0 | 79.00 | -32.15 | 0 | 56.92 | 79.73 | 0 | 26.57 | 42.7 | 0 | 36.29 | 13.37 | 0 | 51.96 | 25.75 | 0 | 68.6 | -36.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.61 | 96.7 | 0 | -2.61 | 96.7 | 0 | 1.59 | 115.87 | 0 | -1.02 | 98.86 | 0 | 0.05 | -11.9 | 0 |
| 20Q4 (5) | 52.28 | 0 | 0 | 15.38 | 0 | 0 | 1.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 75.9 | 0 | 0 | 116.43 | 0 | 0 | 31.67 | 0 | 0 | 18.62 | 0 | 0 | 32.01 | 0 | 0 | 41.32 | 0 | 0 | 108.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -79.08 | 0 | 0 | -79.08 | 0 | 0 | -10.02 | 0 | 0 | -89.1 | 0 | 0 | 0.05 | 0 | 0 |
