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 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 8.93 | 225.91 | 1.11 | 48.0 | 0 | 0 | 0 | 0 | 0.32 | 68.42 | -0.83 | 0 | 0.14 | 27.27 | 43.75 | -24.43 | 0.04 | -66.67 | 1.19 | -0.83 | 0 | 0 | 0 | 0 | 12.75 | 12.53 | 0 | 0 | 0 | 0 | -15.29 | 0 | -15.29 | 0 | 0.27 | 0 | -15.02 | 0 | -0.00 | 0 |
| 2023 (9) | 2.74 | -59.23 | 0.75 | -44.44 | 0 | 0 | 0 | 0 | 0.19 | 1800.0 | -0.92 | 0 | 0.11 | 0 | 57.89 | 0 | 0.12 | 0 | 1.2 | 0 | 0 | 0 | 0 | 0 | 11.33 | 0.18 | 0 | 0 | 0 | 0 | -14.41 | 0 | -14.41 | 0 | -0.21 | 0 | -14.62 | 0 | -0.00 | 0 |
| 2022 (8) | 6.72 | 48.02 | 1.35 | 19.47 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -2.54 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.31 | 2.91 | 0 | 0 | 0 | 0 | -13.49 | 0 | -13.49 | 0 | -0.25 | 0 | -13.74 | 0 | -0.01 | 0 |
| 2021 (7) | 4.54 | -35.79 | 1.13 | 289.66 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -1.22 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.99 | 0.55 | 0 | 0 | 0 | 0 | -10.94 | 0 | -10.94 | 0 | -0.95 | 0 | -11.89 | 0 | 0.02 | -22.97 |
| 2020 (6) | 7.07 | 272.11 | 0.29 | 38.1 | 0 | 0 | 0 | 0 | 0.01 | 0 | -0.93 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.93 | 6.01 | 0 | 0 | 0 | 0 | -9.73 | 0 | -9.73 | 0 | -0.71 | 0 | -10.44 | 0 | 0.02 | -49.72 |
| 2019 (5) | 1.9 | 10.47 | 0.21 | -73.75 | 0 | 0 | 0 | 0 | 0 | 0 | -1.1 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.31 | 0.0 | 0 | 0 | 0 | 0 | -8.8 | 0 | -8.8 | 0 | -0.42 | 0 | -9.22 | 0 | 0.04 | 247.36 |
| 2018 (4) | 1.72 | 2.99 | 0.8 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.11 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.18 | 0.0 | 0 | 0 | 10.31 | 6.07 | 0 | 0 | 0 | 0 | -7.7 | 0 | -7.7 | 0 | -0.33 | 0 | -8.03 | 0 | 0.01 | -44.75 |
| 2017 (3) | 1.67 | -74.96 | 0.2 | -20.0 | 0 | 0 | 0 | 0 | 0.01 | 0 | -1.24 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.18 | 0 | 0 | 0 | 9.72 | 0.0 | 0 | 0 | 0 | 0 | -6.58 | 0 | -6.58 | 0 | -0.53 | 0 | -7.11 | 0 | 0.02 | 1.09 |
| 2016 (2) | 6.67 | 0 | 0.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.02 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 9.72 | 0 | 0 | 0 | 0 | 0 | -5.34 | 0 | -5.34 | 0 | -0.16 | 0 | -5.5 | 0 | 0.02 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 8.93 | 9.57 | 225.91 | 1.11 | 9.9 | 48.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | 0.0 | -0.22 | -120.0 | 33.33 | 0.14 | -6.67 | 27.27 | 45.16 | -6.67 | -21.99 | 0.04 | -50.0 | -66.67 | 1.19 | 0.0 | -0.83 | 0 | 0 | 0 | 0 | 0 | 0 | 12.75 | 0.0 | 12.53 | 0 | 0 | 0 | 0 | 0 | 0 | -15.29 | -1.46 | -6.11 | -15.29 | -1.46 | -6.11 | 0.27 | 181.82 | 228.57 | -15.02 | 2.47 | -2.74 | -0.00 | -517.23 | 36.52 |
| 24Q3 (19) | 8.15 | -68.52 | 195.29 | 1.01 | -58.26 | 46.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 12.5 | 0.0 | -0.1 | 61.54 | 41.18 | 0.15 | 66.67 | 87.5 | 48.39 | 66.67 | -33.47 | 0.08 | -33.33 | -38.46 | 1.19 | -0.83 | -0.83 | 0 | 0 | 0 | 0 | 0 | 0 | 12.75 | 0.0 | 12.53 | 0 | 0 | 0 | 0 | 0 | 0 | -15.07 | -1.01 | -7.03 | -15.07 | -1.01 | -7.03 | -0.33 | -210.0 | -273.68 | -15.4 | -5.34 | -10.87 | -0.00 | 82.71 | 56.48 |
| 24Q2 (18) | 25.89 | 1169.12 | 465.28 | 2.42 | 191.57 | 65.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 60.0 | 700.0 | -0.26 | -4.0 | -30.0 | 0.09 | 0.0 | 0 | 29.03 | -22.58 | 0 | 0.12 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.75 | 12.53 | 12.53 | 0 | 0 | 0 | 0 | 0 | 0 | -14.92 | -1.77 | -7.26 | -14.92 | -1.77 | -7.26 | 0.3 | 87.5 | 372.73 | -14.62 | -0.83 | -4.28 | -0.00 | 52.06 | 89.79 |
| 24Q1 (17) | 2.04 | -25.55 | -59.28 | 0.83 | 10.67 | -40.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -44.44 | 0 | -0.25 | 24.24 | -13.64 | 0.09 | -18.18 | 0 | 37.50 | -35.23 | 0 | 0.12 | 0.0 | 0 | 1.2 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.33 | 0.0 | 0.09 | 0 | 0 | 0 | 0 | 0 | 0 | -14.66 | -1.73 | -7.01 | -14.66 | -1.73 | -7.01 | 0.16 | 176.19 | 147.06 | -14.5 | 0.82 | -3.28 | -0.00 | -24.05 | 75.81 |
| 23Q4 (16) | 2.74 | -0.72 | -59.23 | 0.75 | 8.7 | -44.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | 800.0 | -0.33 | -94.12 | 52.17 | 0.11 | 37.5 | 0 | 57.89 | -20.39 | 0 | 0.12 | -7.69 | 0 | 1.2 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.33 | 0.0 | 0.18 | 0 | 0 | 0 | 0 | 0 | 0 | -14.41 | -2.34 | -6.82 | -14.41 | -2.34 | -6.82 | -0.21 | -210.53 | 16.0 | -14.62 | -5.26 | -6.4 | -0.00 | -323.17 | 77.97 |
| 23Q3 (15) | 2.76 | -39.74 | -70.16 | 0.69 | -52.74 | -32.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 800.0 | 0 | -0.17 | 15.0 | 82.29 | 0.08 | 0 | 0 | 72.73 | 0 | 0 | 0.13 | 8.33 | 0 | 1.2 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.33 | 0.0 | 0.27 | 0 | 0 | 0 | 0 | 0 | 0 | -14.08 | -1.22 | -10.0 | -14.08 | -1.22 | -10.0 | 0.19 | 272.73 | 18.75 | -13.89 | 0.93 | -9.89 | -0.00 | 95.94 | 82.08 |
| 23Q2 (14) | 4.58 | -8.58 | 0 | 1.46 | 5.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.2 | 9.09 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.12 | 0 | 0 | 1.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.33 | 0.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -13.91 | -1.53 | 0 | -13.91 | -1.53 | 0 | -0.11 | 67.65 | 0 | -14.02 | 0.14 | 0 | -0.02 | -13.61 | 0 |
| 23Q1 (13) | 5.01 | -25.45 | 0 | 1.39 | 2.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.22 | 68.12 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.32 | 0.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -13.7 | -1.56 | 0 | -13.7 | -1.56 | 0 | -0.34 | -36.0 | 0 | -14.04 | -2.18 | 0 | -0.02 | -13.0 | 0 |
| 22Q4 (12) | 6.72 | -27.35 | 0 | 1.35 | 32.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.69 | 28.12 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.31 | 0.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -13.49 | -5.39 | 0 | -13.49 | -5.39 | 0 | -0.25 | -256.25 | 0 | -13.74 | -8.7 | 0 | -0.01 | -244.11 | 0 |
| 22Q3 (11) | 9.25 | 0 | 0 | 1.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.96 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -12.8 | 0 | 0 | -12.8 | 0 | 0 | 0.16 | 0 | 0 | -12.64 | 0 | 0 | -0.00 | 0 | 0 |
