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) | 0.2 | 17.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -31.82 | 0.13 | 0 | 0.1 | 0 | 66.67 | 0 | 0.04 | 100.0 | 0.31 | 6.9 | 0 | 0 | 0.01 | -50.0 | 3.31 | -67.55 | 0.28 | 0.0 | 0.02 | 0.0 | -2.46 | 0 | -2.16 | 0 | -0.01 | 0 | -2.47 | 0 | 0.00 | 0 |
| 2019 (9) | 0.17 | -46.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | -40.54 | -0.61 | 0 | 0 | 0 | 0.00 | 0 | 0.02 | -33.33 | 0.29 | -54.69 | 0 | 0 | 0.02 | 0 | 10.2 | 0.0 | 0.28 | 0.0 | 0.02 | 0.0 | -8.92 | 0 | -8.62 | 0 | -0.02 | 0 | -8.94 | 0 | 0.00 | 0 |
| 2018 (8) | 0.32 | -92.83 | 0.03 | -96.3 | 0 | 0 | 0 | 0 | 0.37 | -7.5 | -8.16 | 0 | 0 | 0 | 0.00 | 0 | 0.03 | 50.0 | 0.64 | -11.11 | 0 | 0 | 0 | 0 | 10.2 | 0.1 | 0.28 | 27.27 | 0.02 | 0 | -8.31 | 0 | -8.01 | 0 | -0.03 | 0 | -8.34 | 0 | 0.00 | 0 |
| 2017 (7) | 4.46 | 810.2 | 0.81 | 131.43 | 0 | 0 | 0 | 0 | 0.4 | -68.5 | 1.73 | 0 | 0 | 0 | 0.00 | 0 | 0.02 | -50.0 | 0.72 | -91.07 | 0 | 0 | 0.02 | -60.0 | 10.19 | 0.0 | 0.22 | 0.0 | 0 | 0 | 0.61 | 0 | 0.83 | 0 | 0 | 0 | 0.61 | 0 | 0.00 | 0 |
| 2016 (6) | 0.49 | 6.52 | 0.35 | 0 | 0.1 | -90.48 | 0 | 0 | 1.27 | -44.78 | -1.11 | 0 | 0.1 | -72.22 | 7.87 | -49.69 | 0.04 | -87.5 | 8.06 | 132.28 | 2.05 | 0 | 0.05 | -44.44 | 10.19 | 0.0 | 0.22 | 0.0 | 0 | 0 | -7.4 | 0 | -7.18 | 0 | 4.55 | 124.14 | -2.85 | 0 | 0.00 | 0 |
| 2015 (5) | 0.46 | -87.63 | 0 | 0 | 1.05 | 0 | 0 | 0 | 2.3 | -49.12 | -4.84 | 0 | 0.36 | -57.14 | 15.65 | -15.78 | 0.32 | -63.64 | 3.47 | 45.8 | 0 | 0 | 0.09 | 50.0 | 10.19 | 5.71 | 0.22 | 0.0 | 0 | 0 | -6.29 | 0 | -6.07 | 0 | 2.03 | 89.72 | -4.26 | 0 | 0.00 | 0 |
| 2014 (4) | 3.72 | 40.38 | 0 | 0 | 0 | 0 | 0 | 0 | 4.52 | -47.87 | -1.49 | 0 | 0.84 | -29.41 | 18.58 | 35.4 | 0.88 | -52.94 | 2.38 | 173.56 | 1.84 | 0 | 0.06 | 0.0 | 9.64 | 0.0 | 0.22 | -87.64 | 0 | 0 | -1.52 | 0 | -1.3 | 0 | 1.07 | 10600.0 | -0.45 | 0 | 0.00 | 0 |
| 2013 (3) | 2.65 | -34.08 | 0 | 0 | 0 | 0 | 0 | 0 | 8.67 | -27.75 | -1.55 | 0 | 1.19 | -22.22 | 13.73 | 7.65 | 1.87 | -22.08 | 0.87 | 2.35 | 0 | 0 | 0.06 | -71.43 | 9.64 | -3.6 | 1.78 | -24.26 | 0 | 0 | -1.56 | 0 | 0.22 | -87.78 | 0.01 | -66.67 | -1.55 | 0 | 0.00 | 0 |
| 2012 (2) | 4.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.0 | 0 | -0.57 | 0 | 1.53 | 0 | 12.75 | 0 | 2.4 | 0 | 0.85 | 0 | 0 | 0 | 0.21 | 0 | 10.0 | 0 | 2.35 | 0 | 0 | 0 | -0.56 | 0 | 1.8 | 0 | 0.03 | 0 | -0.53 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q1 (20) | 0.24 | 20.0 | 33.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | -6.67 | 275.0 | -0.13 | -119.7 | 18.75 | 0.29 | 190.0 | 0 | 138.10 | 0 | 0 | 0.04 | 0.0 | 300.0 | 0.32 | 3.23 | 10.34 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 3.71 | 12.08 | -63.63 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -2.77 | -12.6 | 69.49 | -2.47 | -14.35 | 71.87 | 0 | 100.0 | 100.0 | -2.77 | -12.15 | 69.59 | 0.00 | 0 | 0 |
| 20Q4 (19) | 0.2 | 300.0 | 17.65 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | 287.5 | -6.25 | 0.66 | 335.71 | 375.0 | 0.1 | 0 | 0 | 0.00 | 0 | 0 | 0.04 | 300.0 | 100.0 | 0.31 | 0.0 | 6.9 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 3.31 | 9.97 | -67.55 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -2.46 | 19.61 | 72.42 | -2.16 | 21.74 | 74.94 | -0.01 | 50.0 | 50.0 | -2.47 | 19.81 | 72.37 | 0.00 | 0 | 0 |
| 20Q3 (18) | 0.05 | -16.67 | -80.0 | 0.2 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.08 | 0 | 0 | -0.28 | -211.11 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.01 | 0.0 | -66.67 | 0.31 | 0.0 | 6.9 | 0 | 0 | 0 | 0.01 | 0 | -50.0 | 3.01 | -70.49 | -70.49 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -3.06 | 66.63 | 64.75 | -2.76 | 68.88 | 67.06 | -0.02 | 0.0 | 50.0 | -3.08 | 66.49 | 64.68 | 0.00 | 0 | 0 |
| 20Q2 (17) | 0.06 | -66.67 | -81.82 | 0.2 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.09 | 43.75 | -550.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0.01 | 0.0 | -66.67 | 0.31 | 6.9 | 10.71 | 0 | 0 | 0 | 0 | -100.0 | 0 | 10.2 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -9.17 | -0.99 | -7.38 | -8.87 | -1.03 | -7.78 | -0.02 | 33.33 | 50.0 | -9.19 | -0.88 | -7.11 | 0.00 | 0 | 0 |
| 20Q1 (16) | 0.18 | 5.88 | -57.14 | 0.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.08 | -150.0 | -366.67 | -0.16 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.01 | -50.0 | -75.0 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 0.0 | 0 | 10.2 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -9.08 | -1.79 | -6.07 | -8.78 | -1.86 | -6.42 | -0.03 | -50.0 | 0.0 | -9.11 | -1.9 | -6.05 | 0.00 | 0 | 0 |
| 19Q4 (15) | 0.17 | -32.0 | -46.88 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 0 | 103.08 | -0.24 | -71.43 | -4.35 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.02 | -33.33 | -33.33 | 0.29 | 0.0 | -54.69 | 0 | 0 | 0 | 0.02 | 0.0 | 0 | 10.2 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -8.92 | -2.76 | -7.34 | -8.62 | -2.86 | -7.62 | -0.02 | 50.0 | 33.33 | -8.94 | -2.52 | -7.19 | 0.00 | 0 | 0 |
| 19Q3 (14) | 0.25 | -24.24 | -41.86 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.14 | -800.0 | 17.65 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 | 0.03 | 0.0 | 50.0 | 0.29 | 3.57 | -57.97 | 0 | 0 | 0 | 0.02 | 0 | 0 | 10.2 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -8.68 | -1.64 | -7.29 | -8.38 | -1.82 | -7.71 | -0.04 | 0.0 | -33.33 | -8.72 | -1.63 | -7.39 | 0.00 | 0 | 0 |
| 19Q2 (13) | 0.33 | -21.43 | -32.65 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | -76.92 | 0.02 | 108.33 | 100.29 | 0.01 | 0 | -80.0 | 0.00 | 0 | 0 | 0.03 | -25.0 | 50.0 | 0.28 | -3.45 | -59.42 | 0 | 0 | 0 | 0 | 0 | -100.0 | 10.2 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -8.54 | 0.23 | -7.83 | -8.23 | 0.24 | -8.01 | -0.04 | -33.33 | -33.33 | -8.58 | 0.12 | -7.92 | 0.00 | 0 | 0 |
| 19Q1 (12) | 0.42 | 31.25 | -79.9 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 100.58 | 104.84 | -0.24 | -4.35 | 71.76 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0.04 | 33.33 | 100.0 | 0.29 | -54.69 | -57.97 | 0 | 0 | 0 | 0 | 0 | -100.0 | 10.2 | 0.0 | 0.1 | 0.28 | 0.0 | 27.27 | 0.02 | 0.0 | 0 | -8.56 | -3.01 | -3790.91 | -8.25 | -3.0 | 0 | -0.03 | 0.0 | 94.23 | -8.59 | -3.0 | -1060.81 | 0.00 | 0 | 0 |
| 18Q4 (11) | 0.32 | -25.58 | -92.83 | 0.03 | 0.0 | -96.3 | 0 | 0 | 0 | 0 | 0 | 0 | -5.2 | -5877.78 | -8766.67 | -0.23 | -35.29 | -187.5 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0.03 | 50.0 | 50.0 | 0.64 | -7.25 | -11.11 | 0 | 0 | 0 | 0 | 0 | -100.0 | 10.2 | 0.0 | 0.1 | 0.28 | 0.0 | 27.27 | 0.02 | 0.0 | 0 | -8.31 | -2.72 | -1462.3 | -8.01 | -2.96 | -1065.06 | -0.03 | 0.0 | 0 | -8.34 | -2.71 | -1467.21 | 0.00 | 0 | 0 |
| 18Q3 (10) | 0.43 | -12.24 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | -30.77 | 0.0 | -0.17 | 97.54 | -108.06 | 0.01 | -80.0 | 0 | 0.00 | 0 | 0 | 0.02 | 0.0 | 0 | 0.69 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 10.2 | 0.0 | 0.1 | 0.28 | 0.0 | 0 | 0.02 | 0.0 | 0 | -8.09 | -2.15 | 0 | -7.78 | -2.1 | -954.95 | -0.03 | 0.0 | 0 | -8.12 | -2.14 | 0 | 0.00 | 0 | 0 |
| 18Q2 (9) | 0.49 | -76.56 | 0 | 0.03 | -99.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | 120.97 | 44.44 | -6.92 | -714.12 | -4513.33 | 0.05 | 25.0 | 0 | 0.00 | 0 | 0 | 0.02 | 0.0 | 0 | 0.69 | 0.0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 10.2 | 0.1 | 0.1 | 0.28 | 27.27 | 0 | 0.02 | 0 | 0 | -7.92 | -3500.0 | 0 | -7.62 | 0 | -1.87 | -0.03 | 94.23 | 0 | -7.95 | -974.32 | 0 | 0.00 | 0 | 0 |
| 18Q1 (8) | 2.09 | -53.14 | 0 | 3.5 | 332.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.62 | -1133.33 | -576.92 | -0.85 | -962.5 | -431.25 | 0.04 | 0 | 0 | 0.00 | 0 | 0 | 0.02 | 0.0 | 0 | 0.69 | -4.17 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 0 | 10.19 | 0.0 | 0.0 | 0.22 | 0.0 | 0 | 0 | 0 | 0 | -0.22 | -136.07 | 0 | 0 | -100.0 | 100.0 | -0.52 | 0 | 0 | -0.74 | -221.31 | 0 | 0.00 | 0 | 0 |
| 17Q4 (7) | 4.46 | 0 | 0 | 0.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | -33.33 | -70.0 | -0.08 | -103.79 | 81.4 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.02 | 0 | 0 | 0.72 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0 | 10.19 | 0.0 | 0.0 | 0.22 | 0 | 0 | 0 | 0 | 0 | 0.61 | 0 | 0 | 0.83 | -8.79 | 111.56 | 0 | 0 | 0 | 0.61 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q3 (6) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | -74.29 | 2.11 | 1506.67 | 21200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.19 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.91 | 112.17 | 113.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q2 (5) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | -30.77 | -70.97 | -0.15 | 6.25 | 55.88 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.19 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.48 | -1.91 | -11.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q1 (4) | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.13 | -35.0 | 0.0 | -0.16 | 62.79 | 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 | 10.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -7.34 | -2.23 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
