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) | 6.58 | 219.42 | 0 | 0 | 0 | 0 | 0 | 0 | 17.39 | 25.2 | 0.64 | -15.79 | 4.35 | -3.76 | 25.01 | -23.13 | 0.09 | -76.92 | 0.26 | -76.36 | 0 | 0 | 2.09 | 20800.0 | 2.22 | 11.0 | 0.19 | 72.73 | 0.14 | 0 | 0.56 | -33.33 | 0.89 | -7.29 | -0.19 | 0 | 0.37 | -47.14 | 0.28 | 0 |
| 2022 (9) | 2.06 | -0.96 | 0 | 0 | 0 | 0 | 0 | 0 | 13.89 | 12.2 | 0.76 | 137.5 | 4.52 | 26.61 | 32.54 | 12.85 | 0.39 | 8.33 | 1.1 | 0 | 0 | 0 | 0.01 | 0 | 2.0 | 53.85 | 0.11 | 37.5 | 0 | 0 | 0.84 | 58.49 | 0.96 | 54.84 | -0.14 | 0 | 0.7 | 32.08 | 0.00 | 0 |
| 2021 (8) | 2.08 | -2.8 | 0 | 0 | 0 | 0 | 0 | 0 | 12.38 | 25.81 | 0.32 | 3.23 | 3.57 | 3.78 | 28.84 | -17.51 | 0.36 | 89.47 | 0 | 0 | 0 | 0 | 0 | 0 | 1.3 | 0.0 | 0.08 | 60.0 | 0.01 | 0.0 | 0.53 | 1.92 | 0.62 | 6.9 | 0 | 0 | 0.53 | 3.92 | 0.00 | 0 |
| 2020 (7) | 2.14 | 219.4 | 0 | 0 | 0 | 0 | 0 | 0 | 9.84 | -8.38 | 0.31 | 6.9 | 3.44 | -26.5 | 34.96 | -19.77 | 0.19 | -72.06 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 1.3 | 17.12 | 0.05 | 150.0 | 0.01 | 0 | 0.52 | 8.33 | 0.58 | 13.73 | -0.01 | 0 | 0.51 | 8.51 | 0.00 | 0 |
| 2019 (6) | 0.67 | -57.05 | 1.3 | 0 | 0 | 0 | 0 | 0 | 10.74 | 20.81 | 0.29 | 20.83 | 4.68 | 43.56 | 43.58 | 18.83 | 0.68 | 183.33 | 0 | 0 | 0 | 0 | 0.02 | 0 | 1.11 | 46.05 | 0.02 | 0 | 0 | 0 | 0.48 | 108.7 | 0.51 | 121.74 | -0.01 | 0 | 0.47 | 104.35 | 0.00 | 0 |
| 2018 (5) | 1.56 | 113.7 | 0 | 0 | 0 | 0 | 0 | 0 | 8.89 | 5129.41 | 0.24 | 0 | 3.26 | 2407.69 | 36.67 | -52.05 | 0.24 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.76 | 8.57 | 0 | 0 | 0 | 0 | 0.23 | 0 | 0.23 | 0 | 0 | 0 | 0.23 | 0 | 0.00 | 0 |
| 2017 (4) | 0.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | 0 | 0 | 0 | 0.13 | 0 | 76.47 | 0 | 0.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 3.75 | -17.22 | -39.52 | 0.2 | 0.0 | 81.82 | 0.02 | 0 | 0 | 0 | 0 | 0 | 3.88 | -19.0 | -15.65 | -0.1 | -158.82 | -183.33 | 4.9 | -20.58 | -2.2 | 28.69 | -17.24 | -3.28 | 0.83 | 36.07 | 730.0 | 0.26 | 0.0 | -3.7 | 0.33 | -5.71 | 0 | 2.01 | -1.47 | -3.37 | 2.22 | 0.0 | 0.0 | 0.24 | 0.0 | 26.32 | 0.19 | 0.0 | 35.71 | 0.1 | -50.0 | -81.13 | 0.53 | -15.87 | -39.08 | -0.15 | 0.0 | 11.76 | -0.05 | -200.0 | -113.89 | 0.25 | -9.12 | -2.58 |
| 24Q2 (19) | 4.53 | 6.09 | 11.58 | 0.2 | 0 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 4.79 | 19.75 | 14.59 | 0.17 | 1600.0 | 0.0 | 6.17 | 24.9 | 18.88 | 34.66 | 20.62 | 4.19 | 0.61 | 306.67 | 258.82 | 0.26 | 0.0 | -3.7 | 0.35 | 0 | 0 | 2.04 | -1.45 | -1.92 | 2.22 | 0.0 | 11.0 | 0.24 | 26.32 | 26.32 | 0.19 | 35.71 | 35.71 | 0.2 | -64.91 | -51.22 | 0.63 | -30.0 | -16.0 | -0.15 | 16.67 | 11.76 | 0.05 | -87.18 | -79.17 | 0.27 | -4.27 | -9.24 |
| 24Q1 (18) | 4.27 | -35.11 | 8.38 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.0 | -9.3 | -4.76 | 0.01 | -91.67 | -95.65 | 4.94 | 13.56 | 20.49 | 28.74 | 14.88 | 4.79 | 0.15 | 66.67 | -55.88 | 0.26 | 0.0 | -3.7 | 0 | 0 | -100.0 | 2.07 | -0.96 | -1.9 | 2.22 | 0.0 | 11.0 | 0.19 | 0.0 | 72.73 | 0.14 | 0.0 | 0 | 0.57 | 1.79 | -46.73 | 0.9 | 1.12 | -24.37 | -0.18 | 5.26 | -28.57 | 0.39 | 5.41 | -58.06 | 0.29 | 0.44 | 16.31 |
| 23Q4 (17) | 6.58 | 6.13 | 219.42 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.41 | -4.13 | 12.79 | 0.12 | 0.0 | -61.29 | 4.35 | -13.17 | -3.76 | 25.01 | -15.67 | -23.13 | 0.09 | -10.0 | -76.92 | 0.26 | -3.7 | -76.36 | 0 | 0 | 0 | 2.09 | 0.48 | 20800.0 | 2.22 | 0.0 | 11.0 | 0.19 | 0.0 | 72.73 | 0.14 | 0.0 | 0 | 0.56 | 5.66 | -33.33 | 0.89 | 2.3 | -7.29 | -0.19 | -11.76 | -35.71 | 0.37 | 2.78 | -47.14 | 0.28 | 11.48 | 0 |
| 23Q3 (16) | 6.2 | 52.71 | 278.05 | 0.11 | -26.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.6 | 10.05 | 38.97 | 0.12 | -29.41 | -42.86 | 5.01 | -3.47 | 34.68 | 29.66 | -10.84 | 5.41 | 0.1 | -41.18 | -61.54 | 0.27 | 0.0 | -74.29 | 0 | 0 | 0 | 2.08 | 0.0 | 10300.0 | 2.22 | 11.0 | 11.0 | 0.19 | 0.0 | 72.73 | 0.14 | 0.0 | 0 | 0.53 | 29.27 | 0.0 | 0.87 | 16.0 | 33.85 | -0.17 | 0.0 | -13.33 | 0.36 | 50.0 | -5.26 | 0.26 | -15.33 | 0 |
| 23Q2 (15) | 4.06 | 3.05 | 57.98 | 0.15 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 4.18 | -0.48 | 18.41 | 0.17 | -26.09 | 13.33 | 5.19 | 26.59 | 35.51 | 33.27 | 21.31 | 15.44 | 0.17 | -50.0 | -26.09 | 0.27 | 0.0 | 0 | 0 | -100.0 | 0 | 2.08 | -1.42 | 10300.0 | 2.0 | 0.0 | 0.0 | 0.19 | 72.73 | 72.73 | 0.14 | 0 | 0 | 0.41 | -61.68 | 28.12 | 0.75 | -36.97 | 70.45 | -0.17 | -21.43 | -183.33 | 0.24 | -74.19 | -7.69 | 0.30 | 22.68 | 0 |
| 23Q1 (14) | 3.94 | 91.26 | 13.87 | 0.15 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 4.2 | 7.42 | 33.76 | 0.23 | -25.81 | 187.5 | 4.1 | -9.29 | 1.99 | 27.42 | -15.72 | -15.27 | 0.34 | -12.82 | -8.11 | 0.27 | -75.45 | 0 | 0.09 | 0 | 0 | 2.11 | 21000.0 | 0 | 2.0 | 0.0 | 0.0 | 0.11 | 0.0 | 37.5 | 0 | 0 | -100.0 | 1.07 | 27.38 | 75.41 | 1.19 | 23.96 | 70.0 | -0.14 | 0.0 | -1300.0 | 0.93 | 32.86 | 55.0 | 0.25 | 0 | 0 |
| 22Q4 (13) | 2.06 | 25.61 | -0.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.91 | 18.13 | 20.68 | 0.31 | 47.62 | 181.82 | 4.52 | 21.51 | 26.61 | 32.54 | 15.64 | 12.85 | 0.39 | 50.0 | 8.33 | 1.1 | 4.76 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 0 | 2.0 | 0.0 | 53.85 | 0.11 | 0.0 | 37.5 | 0 | 0 | -100.0 | 0.84 | 58.49 | 58.49 | 0.96 | 47.69 | 54.84 | -0.14 | 6.67 | 0 | 0.7 | 84.21 | 32.08 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.64 | -36.19 | 35.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.31 | -6.23 | -2.07 | 0.21 | 40.0 | 425.0 | 3.72 | -2.87 | -19.48 | 28.14 | -2.36 | -29.83 | 0.26 | 13.04 | -62.86 | 1.05 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0 | 2.0 | 0.0 | 53.85 | 0.11 | 0.0 | 37.5 | 0 | 0 | -100.0 | 0.53 | 65.62 | 26.19 | 0.65 | 47.73 | 27.45 | -0.15 | -150.0 | -1400.0 | 0.38 | 46.15 | -7.32 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.57 | -25.72 | 78.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.53 | 12.42 | 32.71 | 0.15 | 87.5 | 50.0 | 3.83 | -4.73 | -14.32 | 28.82 | -10.96 | -33.79 | 0.23 | -37.84 | -28.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0 | 2.0 | 0.0 | 53.85 | 0.11 | 37.5 | 37.5 | 0 | -100.0 | -100.0 | 0.32 | -47.54 | -15.79 | 0.44 | -37.14 | -8.33 | -0.06 | -500.0 | -500.0 | 0.26 | -56.67 | -29.73 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.46 | 66.35 | 63.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.14 | -3.09 | 1.29 | 0.08 | -27.27 | 33.33 | 4.02 | 12.61 | -11.26 | 32.37 | 12.24 | -26.91 | 0.37 | 2.78 | 60.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.0 | 53.85 | 53.85 | 0.08 | 0.0 | 60.0 | 0.01 | 0.0 | 0.0 | 0.61 | 15.09 | 3.39 | 0.7 | 12.9 | 7.69 | -0.01 | 0 | 0.0 | 0.6 | 13.21 | 3.45 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.08 | 71.9 | -2.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.24 | -4.14 | 36.13 | 0.11 | 175.0 | 57.14 | 3.57 | -22.73 | 3.78 | 28.84 | -28.1 | -17.51 | 0.36 | -48.57 | 89.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.3 | 0.0 | 0.0 | 0.08 | 0.0 | 60.0 | 0.01 | 0.0 | 0.0 | 0.53 | 26.19 | 1.92 | 0.62 | 21.57 | 6.9 | 0 | 100.0 | 100.0 | 0.53 | 29.27 | 3.92 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.21 | -15.97 | 128.3 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.38 | 27.07 | 58.69 | 0.04 | -60.0 | -33.33 | 4.62 | 3.36 | 25.89 | 40.10 | -7.86 | 13.97 | 0.7 | 118.75 | 191.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.3 | 0.0 | 17.12 | 0.08 | 0.0 | 60.0 | 0.01 | 0.0 | 0.0 | 0.42 | 10.53 | -8.7 | 0.51 | 6.25 | 0.0 | -0.01 | 0.0 | 0.0 | 0.41 | 10.81 | -8.89 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.44 | -31.75 | 157.14 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.66 | -14.19 | 1.53 | 0.1 | 66.67 | 0.0 | 4.47 | -1.32 | 15.21 | 43.52 | -1.71 | 0 | 0.32 | 39.13 | -15.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.3 | 0.0 | 17.12 | 0.08 | 60.0 | 60.0 | 0.01 | 0.0 | 0.0 | 0.38 | -35.59 | -5.0 | 0.48 | -26.15 | 4.35 | -0.01 | 0.0 | 50.0 | 0.37 | -36.21 | -2.63 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.11 | -1.4 | 240.32 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.1 | 30.25 | 14.39 | 0.06 | -14.29 | -25.0 | 4.53 | 31.69 | 22.43 | 44.28 | 26.67 | 0 | 0.23 | 21.05 | -43.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 1.3 | 0.0 | 17.12 | 0.05 | 0.0 | 150.0 | 0.01 | 0.0 | 0 | 0.59 | 13.46 | 5.36 | 0.65 | 12.07 | 10.17 | -0.01 | 0.0 | 0.0 | 0.58 | 13.73 | 5.45 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.14 | 303.77 | 219.4 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.38 | 11.74 | -19.87 | 0.07 | 16.67 | -12.5 | 3.44 | -6.27 | -26.5 | 34.96 | -0.65 | 0 | 0.19 | -20.83 | -72.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 1.3 | 17.12 | 17.12 | 0.05 | 0.0 | 150.0 | 0.01 | 0.0 | 0 | 0.52 | 13.04 | 8.33 | 0.58 | 13.73 | 13.73 | -0.01 | 0.0 | 0.0 | 0.51 | 13.33 | 8.51 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.53 | -5.36 | 0.0 | 1.07 | 33.75 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.13 | -18.7 | 0.0 | 0.06 | -40.0 | 0.0 | 3.67 | -5.41 | 0.0 | 35.19 | 0 | 0.0 | 0.24 | -36.84 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | -50.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.46 | 15.0 | 0.0 | 0.51 | 10.87 | 0.0 | -0.01 | 50.0 | 0.0 | 0.45 | 18.42 | 0.0 | 0.00 | 0 | 0.0 |
