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) | 36.15 | -49.97 | 6.75 | 0 | 0.31 | -64.77 | 0 | 0 | 0.07 | 16.67 | -15.77 | 0 | 0.05 | 0 | 71.43 | 0 | 0.36 | 0 | 1.81 | 201.67 | 3.53 | 1038.71 | 21.06 | 0 | 74.38 | 0.24 | 0 | 0 | 0 | 0 | -121.49 | 0 | -121.49 | 0 | 3.81 | 8.86 | -117.68 | 0 | 0.03 | 0 |
| 2022 (9) | 72.25 | 22.94 | 0 | 0 | 0.88 | 0 | 0 | 0 | 0.06 | -60.0 | -11.5 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0.6 | -3.23 | 0.31 | -73.5 | 0 | 0 | 74.2 | 3.23 | 0 | 0 | 0 | 0 | -105.73 | 0 | -105.73 | 0 | 3.5 | 0 | -102.23 | 0 | 0.00 | 0 |
| 2021 (8) | 58.77 | 3792.05 | 2.78 | 1163.64 | 0 | 0 | 0 | 0 | 0.15 | 66.67 | -7.4 | 0 | 0.05 | 150.0 | 33.33 | 50.0 | 0 | 0 | 0.62 | 55.0 | 1.17 | -7.14 | 0 | 0 | 71.88 | 10.09 | 0 | 0 | 0 | 0 | -94.22 | 0 | -94.22 | 0 | -3.76 | 0 | -97.98 | 0 | 0.00 | 0 |
| 2020 (7) | 1.51 | -94.21 | 0.22 | -46.34 | 1.16 | 0 | 0 | 0 | 0.09 | 0 | -6.6 | 0 | 0.02 | 0 | 22.22 | 0 | 0 | 0 | 0.4 | 0 | 1.26 | -37.62 | 0.01 | 0 | 65.29 | 0.0 | 0 | 0 | 0 | 0 | -86.82 | 0 | -86.82 | 0 | -2.56 | 0 | -89.38 | 0 | 0.00 | 0 |
| 2019 (6) | 26.09 | 565.56 | 0.41 | -88.58 | 0 | 0 | 0 | 0 | 0 | 0 | -8.3 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.02 | -3.81 | 0 | 0 | 65.29 | 128.45 | 0 | 0 | 0 | 0 | -80.22 | 0 | -80.22 | 0 | -1.64 | 0 | -81.86 | 0 | 0.00 | 0 |
| 2018 (5) | 3.92 | -33.78 | 3.59 | 20.47 | 5.13 | 0 | 0 | 0 | 0 | 0 | -10.32 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.1 | -70.3 | 0 | 0 | 28.58 | 7.61 | 0 | 0 | 0 | 0 | -71.92 | 0 | -71.92 | 0 | -0.75 | 0 | -72.67 | 0 | 0.00 | 0 |
| 2017 (4) | 5.92 | 348.48 | 2.98 | -59.4 | 0 | 0 | 0 | 0 | 0 | 0 | -8.98 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.07 | 0.0 | 0.06 | -73.91 | 26.56 | 28.56 | 0 | 0 | 0 | 0 | -61.6 | 0 | -61.6 | 0 | -0.42 | 0 | -62.02 | 0 | 0.00 | 0 |
| 2016 (3) | 1.32 | -79.01 | 7.34 | 12.58 | 0.69 | 0 | 0 | 0 | 0 | 0 | -9.82 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.07 | 77.19 | 0.23 | -43.9 | 20.66 | 0.0 | 0 | 0 | 0 | 0 | -52.61 | 0 | -52.61 | 0 | -0.71 | 0 | -53.32 | 0 | 0.00 | 0 |
| 2015 (2) | 6.29 | 76.69 | 6.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.08 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.99 | 0 | 0.41 | -29.31 | 20.66 | 1812.96 | 0 | 0 | 0 | 0 | -42.79 | 0 | -42.79 | 0 | -0.03 | 0 | -42.82 | 0 | 0.00 | 0 |
| 2014 (1) | 3.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.2 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.58 | 0 | 1.08 | 0 | 0 | 0 | 0 | 0 | -32.71 | 0 | -32.71 | 0 | 0.22 | 0 | -32.49 | 0 | 1.39 | 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) | 16.27 | -31.84 | -74.37 | 0 | -100.0 | -100.0 | 0.25 | -3.85 | 0 | 0 | 0 | 0 | 0.11 | -65.62 | 1000.0 | -7.18 | -30.55 | -52.44 | 0.03 | 0.0 | 200.0 | 3.95 | -13.16 | -84.21 | 0.6 | 30.43 | 0 | 1.87 | -2.6 | -2.09 | 14.69 | -0.07 | 0 | 21.69 | -2.47 | 908.84 | 74.62 | 0.05 | 0.35 | 0 | 0 | 0 | 0 | 0 | 0 | -138.08 | -5.48 | -19.46 | -138.08 | -5.48 | -19.46 | 5.94 | -17.5 | -12.9 | -132.14 | -6.81 | -21.49 | 0.01 | -2.75 | -5.58 |
| 24Q2 (19) | 23.87 | -18.28 | -64.01 | 0.89 | 1.14 | -84.71 | 0.26 | 4.0 | -69.77 | 0 | 0 | 0 | 0.32 | 14.29 | 1500.0 | -5.5 | -40.66 | -91.64 | 0.03 | -80.0 | 200.0 | 4.55 | -89.09 | -86.36 | 0.46 | 15.0 | 0 | 1.92 | 1.59 | 4.35 | 14.7 | 51.7 | 4800.0 | 22.24 | 1.37 | 964.11 | 74.58 | 0.19 | 0.34 | 0 | 0 | 0 | 0 | 0 | 0 | -130.91 | -4.39 | -17.58 | -130.91 | -4.39 | -17.58 | 7.2 | 13.39 | 67.05 | -123.71 | -3.91 | -15.58 | 0.01 | -4.51 | -7.5 |
| 24Q1 (18) | 29.21 | -19.2 | -57.03 | 0.88 | -86.96 | -85.41 | 0.25 | -19.35 | -71.91 | 0 | 0 | 0 | 0.28 | 460.0 | 0 | -3.91 | 28.12 | -42.7 | 0.15 | 200.0 | 0 | 41.67 | -33.33 | 0 | 0.4 | 11.11 | 0 | 1.89 | 4.42 | 237.5 | 9.69 | 174.5 | 3025.81 | 21.94 | 4.18 | 0 | 74.44 | 0.08 | 0.19 | 0 | 0 | 0 | 0 | 0 | 0 | -125.4 | -3.22 | -15.61 | -125.4 | -3.22 | -15.61 | 6.35 | 66.67 | 116.72 | -119.05 | -1.16 | -12.8 | 0.02 | -57.07 | 0 |
| 23Q4 (17) | 36.15 | -43.05 | -49.97 | 6.75 | -2.03 | 0 | 0.31 | 0 | -64.77 | 0 | 0 | 0 | 0.05 | 400.0 | 400.0 | -5.44 | -15.5 | -88.24 | 0.05 | 400.0 | 0 | 62.50 | 150.0 | 0 | 0.36 | 0 | 0 | 1.81 | -5.24 | 201.67 | 3.53 | 0 | 1038.71 | 21.06 | 879.53 | 0 | 74.38 | 0.03 | 0.24 | 0 | 0 | 0 | 0 | 0 | 0 | -121.49 | -5.1 | -14.91 | -121.49 | -5.1 | -14.91 | 3.81 | -44.13 | 8.86 | -117.68 | -8.19 | -15.11 | 0.03 | 136.84 | 0 |
| 23Q3 (16) | 63.48 | -4.3 | -19.21 | 6.89 | 18.38 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.01 | -50.0 | 0 | -4.71 | -64.11 | -53.92 | 0.01 | 0.0 | 0 | 25.00 | -25.0 | 0 | 0 | 0 | 0 | 1.91 | 3.8 | 193.85 | 0 | -100.0 | -100.0 | 2.15 | 2.87 | 0 | 74.36 | 0.04 | 0.24 | 0 | 0 | 0 | 0 | 0 | 0 | -115.59 | -3.82 | -12.4 | -115.59 | -3.82 | -12.4 | 6.82 | 58.24 | 11.8 | -108.77 | -1.63 | -12.44 | 0.01 | -4.72 | 0 |
| 23Q2 (15) | 66.33 | -2.41 | -13.33 | 5.82 | -3.48 | 0 | 0.86 | -3.37 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0.0 | -2.87 | -4.74 | 2.05 | 0.01 | 0 | 0.0 | 33.33 | 0 | 333.33 | 0 | 0 | 0 | 1.84 | 228.57 | 192.06 | 0.3 | -3.23 | -75.0 | 2.09 | 0 | 0 | 74.33 | 0.04 | 0.28 | 0 | 0 | 0 | 0 | 0 | 0 | -111.34 | -2.65 | -11.59 | -111.34 | -2.65 | -11.59 | 4.31 | 47.1 | 265.25 | -107.03 | -1.41 | -8.55 | 0.02 | 0 | 0 |
| 23Q1 (14) | 67.97 | -5.92 | 15.09 | 6.03 | 0 | 109.38 | 0.89 | 1.14 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -2.74 | 5.19 | -4.18 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | 0 | 0.56 | -6.67 | -11.11 | 0.31 | 0.0 | -74.59 | 0 | 0 | 0 | 74.3 | 0.13 | 3.15 | 0 | 0 | 0 | 0 | 0 | 0 | -108.47 | -2.59 | -12.0 | -108.47 | -2.59 | -12.0 | 2.93 | -16.29 | 321.97 | -105.54 | -3.24 | -7.51 | 0.00 | 0 | 0 |
| 22Q4 (13) | 72.25 | -8.04 | 22.94 | 0 | 0 | -100.0 | 0.88 | -1.12 | 0 | 0 | 0 | 0 | 0.01 | 0 | -83.33 | -2.89 | 5.56 | -80.62 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | 0 | 0.6 | -7.69 | -3.23 | 0.31 | 0.0 | -73.5 | 0 | 0 | 0 | 74.2 | 0.03 | 3.23 | 0 | 0 | 0 | 0 | 0 | 0 | -105.73 | -2.81 | -12.22 | -105.73 | -2.81 | -12.22 | 3.5 | -42.62 | 193.09 | -102.23 | -5.68 | -4.34 | 0.00 | 0 | 0 |
| 22Q3 (12) | 78.57 | 2.67 | 25.61 | 0 | 0 | -100.0 | 0.89 | 0 | 8800.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -3.06 | -4.44 | -36.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0 | 0 | 0 | 0.65 | 3.17 | -1.52 | 0.31 | -74.17 | -76.52 | 0 | 0 | 0 | 74.18 | 0.08 | 3.2 | 0 | 0 | 0 | 0 | 0 | 0 | -102.84 | -3.07 | -11.03 | -102.84 | -3.07 | -11.03 | 6.1 | 416.95 | 278.36 | -96.74 | 1.89 | -0.73 | 0.00 | 0 | 0 |
| 22Q2 (11) | 76.53 | 29.58 | 1352.18 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.02 | -33.33 | -60.0 | -2.93 | -11.41 | -53.4 | 0.01 | -50.0 | 0 | 7.69 | -38.46 | 0 | 0 | 0 | 0 | 0.63 | 0.0 | -7.35 | 1.2 | -1.64 | -17.24 | 0 | 0 | 0 | 74.12 | 2.9 | 13.23 | 0 | 0 | 0 | 0 | 0 | 0 | -99.78 | -3.03 | -10.41 | -99.78 | -3.03 | -10.41 | 1.18 | 189.39 | 138.06 | -98.6 | -0.44 | -5.49 | 0.00 | 0 | 0 |
| 22Q1 (10) | 59.06 | 0.49 | 599.76 | 2.88 | 3.6 | 1209.09 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.03 | -50.0 | 0.0 | -2.63 | -64.38 | -60.37 | 0.02 | -60.0 | 0.0 | 12.50 | -60.0 | -25.0 | 0 | 0 | 0 | 0.63 | 1.61 | -37.0 | 1.22 | 4.27 | -17.57 | 0 | 0 | -100.0 | 72.03 | 0.21 | 10.32 | 0 | 0 | 0 | 0 | 0 | 0 | -96.85 | -2.79 | -9.48 | -96.85 | -2.79 | -9.48 | -1.32 | 64.89 | 50.19 | -98.17 | -0.19 | -7.75 | 0.00 | 0 | 0 |
| 21Q4 (9) | 58.77 | -6.04 | 3792.05 | 2.78 | -6.4 | 1163.64 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.06 | 200.0 | -33.33 | -1.6 | 28.89 | 51.22 | 0.05 | 400.0 | 150.0 | 31.25 | 493.75 | 40.63 | 0 | 0 | 0 | 0.62 | -6.06 | 55.0 | 1.17 | -11.36 | -7.14 | 0 | 0 | -100.0 | 71.88 | 0.0 | 10.09 | 0 | 0 | 0 | 0 | 0 | 0 | -94.22 | -1.73 | -8.52 | -94.22 | -1.73 | -8.52 | -3.76 | -9.94 | -46.88 | -97.98 | -2.02 | -9.62 | 0.00 | 0 | 0 |
| 21Q3 (8) | 62.55 | 1086.91 | 0 | 2.97 | 280.77 | 0 | 0.01 | -98.85 | 0 | 0 | 0 | 0 | 0.02 | -60.0 | 0 | -2.25 | -17.8 | 0 | 0.01 | 0 | 0 | 5.26 | 0 | 0 | 0 | 0 | 0 | 0.66 | -2.94 | 0 | 1.32 | -8.97 | 0 | 0 | 0 | 0 | 71.88 | 9.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -92.62 | -2.49 | 0 | -92.62 | -2.49 | 0 | -3.42 | -10.32 | 0 | -96.04 | -2.75 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.27 | -37.56 | -76.94 | 0.78 | 254.55 | 271.43 | 0.87 | -17.14 | 411.76 | 0 | 0 | 0 | 0.05 | 66.67 | 0 | -1.91 | -16.46 | 42.47 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0 | 0 | 0 | 0.68 | -32.0 | 126.67 | 1.45 | -2.03 | -33.49 | 0 | -100.0 | 0 | 65.46 | 0.26 | 0.26 | 0 | 0 | 0 | 0 | 0 | 0 | -90.37 | -2.16 | -8.19 | -90.37 | -2.16 | -8.19 | -3.1 | -16.98 | -43.52 | -93.47 | -2.59 | -9.08 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.44 | 458.94 | 0 | 0.22 | 0.0 | 0 | 1.05 | -9.48 | 0 | 0 | 0 | 0 | 0.03 | -66.67 | 0 | -1.64 | 50.0 | 0 | 0.02 | 0.0 | 0 | 16.67 | -25.0 | 0 | 0 | 0 | 0 | 1.0 | 150.0 | 0 | 1.48 | 17.46 | 0 | 0.01 | 0.0 | 0 | 65.29 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -88.46 | -1.89 | 0 | -88.46 | -1.89 | 0 | -2.65 | -3.52 | 0 | -91.11 | -1.94 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.51 | 0 | -94.21 | 0.22 | 0 | -46.34 | 1.16 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0 | 0 | -3.28 | 0 | 24.42 | 0.02 | 0 | 0 | 22.22 | 0 | 0 | 0 | 0 | 0 | 0.4 | 0 | 0 | 1.26 | 0 | -37.62 | 0.01 | 0 | 0 | 65.29 | 0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -86.82 | 0 | -8.23 | -86.82 | 0 | -8.23 | -2.56 | 0 | -56.1 | -89.38 | 0 | -9.19 | 0.00 | 0 | 0 |
