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) | 3.83 | -36.48 | 0 | 0 | 0 | 0 | 0 | 0 | 13.81 | -7.87 | 1.96 | -27.41 | 2.73 | -3.53 | 19.77 | 4.71 | 3.29 | -11.8 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 4.79 | 0.0 | 1.45 | 22.88 | 0.1 | 900.0 | 4.24 | -14.86 | 5.79 | -6.16 | 0.63 | 0 | 4.87 | -0.2 | 0.00 | 0 |
| 2022 (9) | 6.03 | -46.26 | 0.87 | 19.18 | 0 | 0 | 0 | 0 | 14.99 | -12.13 | 2.7 | -7.22 | 2.83 | -23.92 | 18.88 | -13.42 | 3.73 | 20.71 | 0 | 0 | 0 | 0 | 0.06 | -25.0 | 4.79 | 0.0 | 1.18 | 32.58 | 0.01 | 0.0 | 4.98 | -4.05 | 6.17 | 1.31 | -0.1 | 0 | 4.88 | -5.79 | 0.00 | 0 |
| 2021 (8) | 11.22 | 217.85 | 0.73 | 102.78 | 0 | 0 | 0 | 0 | 17.06 | 32.04 | 2.91 | 70.18 | 3.72 | 5.08 | 21.81 | -20.42 | 3.09 | 67.93 | 0.28 | -46.15 | 0 | 0 | 0.08 | 14.29 | 4.79 | 9.36 | 0.89 | 23.61 | 0.01 | 0 | 5.19 | 30.08 | 6.09 | 29.3 | -0.01 | 0 | 5.18 | 30.15 | 0.00 | 0 |
| 2020 (7) | 3.53 | 45.27 | 0.36 | 80.0 | 0 | 0 | 0 | 0 | 12.92 | 16.29 | 1.71 | 9.62 | 3.54 | 17.61 | 27.40 | 1.13 | 1.84 | 2.22 | 0.52 | -35.8 | 0 | 0 | 0.07 | 0.0 | 4.38 | 9.5 | 0.72 | 28.57 | 0 | 0 | 3.99 | 12.08 | 4.71 | 14.32 | -0.01 | 0 | 3.98 | 12.43 | 0.00 | 0 |
| 2019 (6) | 2.43 | -28.32 | 0.2 | 0 | 0 | 0 | 0 | 0 | 11.11 | 30.4 | 1.56 | 9.86 | 3.01 | 15.33 | 27.09 | -11.56 | 1.8 | 119.51 | 0.81 | 42.11 | 0 | 0 | 0.07 | 250.0 | 4.0 | 0.0 | 0.56 | 33.33 | 0 | 0 | 3.56 | 20.27 | 4.12 | 21.89 | -0.02 | 0 | 3.54 | 20.0 | 0.15 | 0 |
| 2018 (5) | 3.39 | 8.65 | 0 | 0 | 0 | 0 | 0 | 0 | 8.52 | 15.45 | 1.42 | 10.94 | 2.61 | 17.04 | 30.63 | 1.38 | 0.82 | 7.89 | 0.57 | 0.0 | 0 | 0 | 0.02 | 100.0 | 4.0 | 0.0 | 0.42 | 44.83 | 0 | 0 | 2.96 | 30.97 | 3.38 | 32.55 | -0.01 | 0 | 2.95 | 31.11 | 0.00 | 0 |
| 2017 (4) | 3.12 | 0 | 1.47 | 0 | 0 | 0 | 0 | 0 | 7.38 | 0 | 1.28 | 0 | 2.23 | 0 | 30.22 | 0 | 0.76 | 0 | 0.57 | 0 | 0 | 0 | 0.01 | 0 | 4.0 | 0 | 0.29 | 0 | 0 | 0 | 2.26 | 0 | 2.55 | 0 | -0.01 | 0 | 2.25 | 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) | 5.24 | -1.32 | 123.93 | 0.22 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.27 | 6.17 | -20.82 | 0.16 | -27.27 | -78.67 | 2.6 | -16.13 | -35.64 | 21.04 | -10.29 | -26.01 | 2.64 | -5.04 | -18.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | -8.33 | 266.67 | 4.79 | 0.0 | 0.0 | 1.65 | 0.0 | 13.79 | 0 | 0 | -100.0 | 3.15 | 7.88 | -20.65 | 4.8 | 5.03 | -13.04 | 0.23 | -70.89 | -25.81 | 3.38 | -8.89 | -21.03 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.31 | 50.85 | 10.4 | 0.11 | 0 | 22.22 | 0 | 0 | 0 | 0 | 0 | 0 | 3.08 | 0.98 | -14.92 | 0.22 | -12.0 | -57.69 | 3.1 | 8.01 | -3.12 | 23.45 | 12.43 | -1.66 | 2.78 | -8.55 | -15.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -14.29 | 200.0 | 4.79 | 0.0 | 0.0 | 1.65 | 13.79 | 13.79 | 0 | -100.0 | -100.0 | 2.92 | 4.29 | -9.03 | 4.57 | 5.06 | -3.99 | 0.79 | 12.86 | 97.5 | 3.71 | 6.0 | 2.77 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.52 | -8.09 | -36.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.05 | 3.04 | -1.61 | 0.25 | -7.41 | -40.48 | 2.87 | 5.13 | 3.99 | 20.86 | 5.51 | 3.46 | 3.04 | -7.6 | -12.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 133.33 | 180.0 | 4.79 | 0.0 | 0.0 | 1.45 | 0.0 | 22.88 | 0.1 | 0.0 | 900.0 | 2.8 | -33.96 | -8.2 | 4.35 | -24.87 | 2.59 | 0.7 | 11.11 | 0 | 3.5 | -28.13 | 14.75 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.83 | 63.68 | -36.48 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.96 | -28.33 | -11.9 | 0.27 | -64.0 | -61.43 | 2.73 | -32.43 | -3.53 | 19.77 | -30.47 | 4.71 | 3.29 | 1.23 | -11.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 100.0 | 0.0 | 4.79 | 0.0 | 0.0 | 1.45 | 0.0 | 22.88 | 0.1 | 0.0 | 900.0 | 4.24 | 6.8 | -14.86 | 5.79 | 4.89 | -6.16 | 0.63 | 103.23 | 730.0 | 4.87 | 13.79 | -0.2 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.34 | -51.35 | -63.78 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.13 | 14.09 | 23.65 | 0.75 | 44.23 | 56.25 | 4.04 | 26.25 | 41.75 | 28.43 | 19.23 | 57.62 | 3.25 | -1.52 | -12.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.03 | -25.0 | -57.14 | 4.79 | 0.0 | 0.0 | 1.45 | 0.0 | 22.88 | 0.1 | 0.0 | 900.0 | 3.97 | 23.68 | -7.03 | 5.52 | 15.97 | 1.1 | 0.31 | -22.5 | 338.46 | 4.28 | 18.56 | 3.38 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.81 | -12.55 | -52.98 | 0.09 | -88.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.62 | 16.77 | -6.94 | 0.52 | 23.81 | -29.73 | 3.2 | 15.94 | 2.24 | 23.85 | 18.27 | 30.27 | 3.3 | -5.44 | -6.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.04 | -20.0 | -50.0 | 4.79 | 0.0 | 0.0 | 1.45 | 22.88 | 22.88 | 0.1 | 900.0 | 900.0 | 3.21 | 5.25 | -15.3 | 4.76 | 12.26 | -4.42 | 0.4 | 0 | 544.44 | 3.61 | 18.36 | -2.43 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.5 | -8.79 | -50.32 | 0.78 | -10.34 | 766.67 | 0 | 0 | 0 | 0 | 0 | 0 | 3.1 | -7.74 | -29.55 | 0.42 | -40.0 | -46.15 | 2.76 | -2.47 | -18.1 | 20.16 | 6.79 | 5.17 | 3.49 | -6.43 | 6.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.05 | -16.67 | -28.57 | 4.79 | 0.0 | 0.0 | 1.18 | 0.0 | 32.58 | 0.01 | 0.0 | 0.0 | 3.05 | -38.76 | -8.68 | 4.24 | -31.28 | 0.0 | 0 | 100.0 | 100.0 | 3.05 | -37.5 | -8.41 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.03 | -6.66 | -46.26 | 0.87 | 0 | 19.18 | 0 | 0 | 0 | 0 | 0 | 0 | 3.36 | 0.6 | -19.42 | 0.7 | 45.83 | 0.0 | 2.83 | -0.7 | -23.92 | 18.88 | 4.66 | -13.42 | 3.73 | 0.81 | 20.71 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.06 | -14.29 | -25.0 | 4.79 | 0.0 | 0.0 | 1.18 | 0.0 | 32.58 | 0.01 | 0.0 | 0.0 | 4.98 | 16.63 | -4.05 | 6.17 | 13.0 | 1.31 | -0.1 | 23.08 | -900.0 | 4.88 | 17.87 | -5.79 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.46 | -36.85 | 37.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.34 | -14.14 | -28.02 | 0.48 | -35.14 | -43.53 | 2.85 | -8.95 | -30.66 | 18.04 | -1.45 | -27.06 | 3.7 | 4.52 | 35.04 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 0.07 | -12.5 | 16.67 | 4.79 | 0.0 | 9.36 | 1.18 | 0.0 | 32.58 | 0.01 | 0.0 | 0.0 | 4.27 | 12.66 | -4.9 | 5.46 | 9.64 | 1.3 | -0.13 | -44.44 | -1200.0 | 4.14 | 11.89 | -7.59 | 0.00 | 0 | 0 |
| 22Q2 (11) | 10.23 | -7.59 | 51.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.89 | -11.59 | -10.98 | 0.74 | -5.13 | -7.5 | 3.13 | -7.12 | -16.31 | 18.30 | -4.51 | -23.75 | 3.54 | 7.6 | 65.42 | 0.27 | -3.57 | -48.08 | 0 | 0 | 0 | 0.08 | 14.29 | 14.29 | 4.79 | 0.0 | 9.36 | 1.18 | 32.58 | 63.89 | 0.01 | 0.0 | 0 | 3.79 | 13.47 | -0.79 | 4.98 | 17.45 | 9.69 | -0.09 | -800.0 | -800.0 | 3.7 | 11.11 | -2.89 | 0.00 | 0 | 0 |
| 22Q1 (10) | 11.07 | -1.34 | 143.83 | 0.09 | -87.67 | -90.22 | 0 | 0 | 0 | 0 | 0 | 0 | 4.4 | 5.52 | 13.4 | 0.78 | 11.43 | 39.29 | 3.37 | -9.41 | -10.13 | 19.17 | -12.09 | -29.71 | 3.29 | 6.47 | 67.86 | 0.28 | 0.0 | -46.15 | 0 | 0 | 0 | 0.07 | -12.5 | 0.0 | 4.79 | 0.0 | 9.36 | 0.89 | 0.0 | 23.61 | 0.01 | 0.0 | 0 | 3.34 | -35.65 | 10.6 | 4.24 | -30.38 | 13.37 | -0.01 | 0.0 | 0.0 | 3.33 | -35.71 | 10.63 | 0.00 | 0 | 0 |
| 21Q4 (9) | 11.22 | 138.72 | 217.85 | 0.73 | -17.05 | 102.78 | 0 | 0 | 0 | 0 | 0 | 0 | 4.17 | -10.13 | 11.8 | 0.7 | -17.65 | 34.62 | 3.72 | -9.49 | 5.08 | 21.81 | -11.82 | -39.2 | 3.09 | 12.77 | 67.93 | 0.28 | 3.7 | -46.15 | 0 | 0 | 0 | 0.08 | 33.33 | 14.29 | 4.79 | 9.36 | 9.36 | 0.89 | 0.0 | 23.61 | 0.01 | 0.0 | 0 | 5.19 | 15.59 | 30.08 | 6.09 | 12.99 | 29.3 | -0.01 | 0.0 | 0.0 | 5.18 | 15.62 | 30.15 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.7 | -30.47 | 67.26 | 0.88 | -56.65 | 120.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.64 | 6.18 | 28.89 | 0.85 | 6.25 | 102.38 | 4.11 | 9.89 | 27.64 | 24.73 | 3.02 | -52.85 | 2.74 | 28.04 | 43.46 | 0.27 | -48.08 | -48.08 | 0 | 0 | 0 | 0.06 | -14.29 | -25.0 | 4.38 | 0.0 | 0.0 | 0.89 | 23.61 | 23.61 | 0.01 | 0 | 0 | 4.49 | 17.54 | 29.02 | 5.39 | 18.72 | 28.64 | -0.01 | 0.0 | 50.0 | 4.48 | 17.59 | 29.48 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.76 | 48.9 | 88.83 | 2.03 | 120.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 12.63 | 72.05 | 0.8 | 42.86 | 105.13 | 3.74 | -0.27 | 56.49 | 24.01 | -11.98 | 0 | 2.14 | 9.18 | 3.88 | 0.52 | 0.0 | -1.89 | 0 | 0 | 0 | 0.07 | 0.0 | 16.67 | 4.38 | 0.0 | 1.86 | 0.72 | 0.0 | 0.0 | 0 | 0 | 0 | 3.82 | 26.49 | 25.25 | 4.54 | 21.39 | 20.42 | -0.01 | 0.0 | 50.0 | 3.81 | 26.58 | 25.74 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.54 | 28.61 | 0 | 0.92 | 155.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.88 | 4.02 | 0 | 0.56 | 7.69 | 0 | 3.75 | 5.93 | 0 | 27.27 | -23.96 | 0 | 1.96 | 6.52 | 0 | 0.52 | 0.0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | 0 | 4.38 | 0.0 | 0 | 0.72 | 0.0 | 0 | 0 | 0 | 0 | 3.02 | -24.31 | 0 | 3.74 | -20.59 | 0 | -0.01 | 0.0 | 0 | 3.01 | -24.37 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.53 | 25.62 | 0 | 0.36 | -10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.73 | 3.61 | 0 | 0.52 | 23.81 | 0 | 3.54 | 9.94 | 0 | 35.87 | -31.61 | 0 | 1.84 | -3.66 | 0 | 0.52 | 0.0 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | 0 | 4.38 | 0.0 | 0 | 0.72 | 0.0 | 0 | 0 | 0 | 0 | 3.99 | 14.66 | 0 | 4.71 | 12.41 | 0 | -0.01 | 50.0 | 0 | 3.98 | 15.03 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.81 | -21.51 | 0.0 | 0.4 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.6 | 41.73 | 0.0 | 0.42 | 7.69 | 0.0 | 3.22 | 34.73 | 0.0 | 52.44 | 0 | 0.0 | 1.91 | -7.28 | 0.0 | 0.52 | -1.89 | 0.0 | 0 | 0 | 0.0 | 0.08 | 33.33 | 0.0 | 4.38 | 1.86 | 0.0 | 0.72 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.48 | 14.1 | 0.0 | 4.19 | 11.14 | 0.0 | -0.02 | 0.0 | 0.0 | 3.46 | 14.19 | 0.0 | 0.00 | 0 | 0.0 |
