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) | 53.89 | 88.56 | 0 | 0 | 1.18 | -85.57 | 0 | 0 | 124.68 | 848.14 | 18.27 | 0 | 2.11 | 61.07 | 1.69 | -83.01 | 0 | 0 | 0 | 0 | 2.13 | -88.21 | 1.49 | -12.87 | 44.9 | 12.25 | 0 | 0 | 0 | 0 | -12.49 | 0 | -12.49 | 0 | -0.02 | 0 | -12.51 | 0 | 0.00 | 0 |
| 2022 (9) | 28.58 | -14.25 | 8.0 | -11.11 | 8.18 | 157.23 | 0 | 0 | 13.15 | 438.93 | -28.5 | 0 | 1.31 | 6450.0 | 9.96 | 1115.36 | 0 | 0 | 0 | 0 | 18.07 | -4.99 | 1.71 | -12.31 | 40.0 | 0.0 | 0 | 0 | 0 | 0 | -30.74 | 0 | -30.74 | 0 | 0 | 0 | -30.74 | 0 | 0.00 | 0 |
| 2021 (8) | 33.33 | 3.96 | 9.0 | 0.0 | 3.18 | 234.74 | 0 | 0 | 2.44 | -87.03 | -22.69 | 0 | 0.02 | -84.62 | 0.82 | 18.6 | 0 | 0 | 0 | 0 | 19.02 | -4.71 | 1.95 | 550.0 | 40.0 | 42.86 | 0 | 0 | 0 | 0 | -22.7 | 0 | -22.7 | 0 | 0 | 0 | -22.7 | 0 | 0.00 | 0 |
| 2020 (7) | 32.06 | -25.65 | 9.0 | 0 | 0.95 | 0.0 | 0 | 0 | 18.81 | -80.23 | -13.71 | 0 | 0.13 | -91.22 | 0.69 | -55.58 | 0.01 | 0 | 0 | 0 | 19.96 | 237.73 | 0.3 | 3.45 | 28.0 | 40.0 | 0.81 | 0 | 0.07 | 0 | -10.48 | 0 | -9.6 | 0 | -0.03 | 0 | -10.51 | 0 | 0.00 | 0 |
| 2019 (6) | 43.12 | 29.68 | 0 | 0 | 0.95 | -19.49 | 0 | 0 | 95.13 | 8.41 | 8.09 | -17.62 | 1.48 | -0.67 | 1.56 | -8.38 | 0 | 0 | 0 | 0 | 5.91 | -13.72 | 0.29 | 3.57 | 20.0 | 0.0 | 0 | 0 | 0 | 0 | 8.09 | 40350.0 | 8.09 | 40350.0 | -0.07 | 0 | 8.02 | 13266.67 | 0.00 | 0 |
| 2018 (5) | 33.25 | 88.28 | 0 | 0 | 1.18 | 0.0 | 0 | 0 | 87.75 | 29.04 | 9.82 | 71.38 | 1.49 | 2.76 | 1.70 | -20.37 | 0 | 0 | 0 | 0 | 6.85 | -12.18 | 0.28 | 115.38 | 20.0 | 0.0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0.02 | 0 | 0.04 | 0 | 0.06 | 0 | 0.00 | 0 |
| 2017 (4) | 17.66 | 53.83 | 0 | 0 | 1.18 | 38.82 | 0 | 0 | 68.0 | 56.83 | 5.73 | 0 | 1.45 | 81.25 | 2.13 | 15.57 | 0 | 0 | 0 | 0 | 7.8 | -10.86 | 0.13 | 116.67 | 20.0 | 0.0 | 0 | 0 | 0 | 0 | -9.79 | 0 | -9.79 | 0 | -0.04 | 0 | -9.83 | 0 | 0.00 | 0 |
| 2016 (3) | 11.48 | 0 | 0 | 0 | 0.85 | 0 | 0 | 0 | 43.36 | 0 | -7.78 | 0 | 0.8 | 0 | 1.85 | 0 | 0 | 0 | 0 | 0 | 8.75 | 0 | 0.06 | 0 | 20.0 | 0 | 0 | 0 | 0 | 0 | -15.52 | 0 | -15.52 | 0 | 0.06 | 0 | -15.46 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 53.89 | 11.37 | 88.56 | 0 | 0 | -100.0 | 1.18 | 0.0 | -85.57 | 0 | 0 | 0 | 34.19 | -4.39 | 296.18 | 4.84 | -16.26 | 224.1 | 2.11 | 15.93 | 61.07 | 1.69 | -7.83 | -83.03 | 0 | 0 | 0 | 0 | 0 | 0 | 2.13 | -9.75 | -88.21 | 1.49 | -3.25 | -12.87 | 44.9 | 0.0 | 12.25 | 0 | 0 | 0 | 0 | 0 | 0 | -12.49 | 27.85 | 59.37 | -12.49 | 27.85 | 59.37 | -0.02 | 0 | 0 | -12.51 | 27.73 | 59.3 | 0.00 | 0 | 0 |
| 23Q3 (19) | 48.39 | -10.34 | 89.32 | 0 | 0 | -100.0 | 1.18 | -93.6 | -85.16 | 0 | 0 | 0 | 35.76 | 23.87 | 2383.33 | 5.78 | 72.02 | 156.95 | 1.82 | 25.52 | 35.82 | 1.84 | -17.94 | -93.46 | 0 | 0 | 0 | 0 | 0 | 0 | 2.36 | -9.23 | -87.11 | 1.54 | -3.14 | -12.0 | 44.9 | 2.98 | 12.25 | 0 | 0 | 0 | 0 | 0 | 0 | -17.31 | 25.06 | 35.65 | -17.31 | 25.06 | 35.65 | 0 | -100.0 | -100.0 | -17.31 | 25.03 | 35.41 | 0.00 | 0 | 0 |
| 23Q2 (18) | 53.97 | 41.28 | 115.45 | 0 | -100.0 | -100.0 | 18.45 | 132.08 | 132.08 | 0 | 0 | 0 | 28.87 | 11.64 | 1365.48 | 3.36 | -21.68 | 146.73 | 1.45 | 18.85 | 101.39 | 2.24 | -30.49 | -88.03 | 0 | 0 | 0 | 0 | 0 | 0 | 2.6 | -85.43 | -85.98 | 1.59 | -3.64 | -12.64 | 43.6 | 9.0 | 9.0 | 0 | 0 | 0 | 0 | 0 | 0 | -23.1 | 12.7 | -37.91 | -23.1 | 12.7 | -37.91 | 0.01 | 0 | -90.0 | -23.09 | 12.74 | -38.68 | 0.00 | 0 | 0 |
| 23Q1 (17) | 38.2 | 33.66 | 28.97 | 4.0 | -50.0 | -55.56 | 7.95 | -2.81 | 33.61 | 0 | 0 | 0 | 25.86 | 199.65 | 2250.91 | 4.29 | 210.0 | 159.09 | 1.22 | -6.87 | 430.43 | 3.22 | -67.71 | -73.69 | 0 | 0 | 0 | 0 | 0 | 0 | 17.84 | -1.27 | -5.01 | 1.65 | -3.51 | -12.23 | 40.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -26.46 | 13.92 | 11.68 | -26.46 | 13.92 | 11.68 | 0 | 0 | -100.0 | -26.46 | 13.92 | 11.53 | 0.00 | 0 | 0 |
| 22Q4 (16) | 28.58 | 11.82 | -14.25 | 8.0 | -27.27 | -11.11 | 8.18 | 2.89 | 157.23 | 0 | 0 | 0 | 8.63 | 499.31 | 3219.23 | -3.9 | 61.58 | 38.19 | 1.31 | -2.24 | 6450.0 | 9.97 | -64.51 | 288.81 | 0 | 0 | 0 | 0 | 0 | 0 | 18.07 | -1.31 | -4.99 | 1.71 | -2.29 | -12.31 | 40.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -30.74 | -14.28 | -35.42 | -30.74 | -14.28 | -35.42 | 0 | -100.0 | 0 | -30.74 | -14.7 | -35.42 | 0.00 | 0 | 0 |
| 22Q3 (15) | 25.56 | 2.04 | -32.18 | 11.0 | 57.14 | 22.22 | 7.95 | 0.0 | 736.84 | 0 | 0 | 0 | 1.44 | -26.9 | 176.92 | -10.15 | -41.17 | -83.88 | 1.34 | 86.11 | 1388.89 | 28.09 | 50.22 | 62.31 | 0 | 0 | 0 | 0 | 0 | 0 | 18.31 | -1.29 | -4.88 | 1.75 | -3.85 | -12.94 | 40.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -26.9 | -60.6 | -64.12 | -26.9 | -60.6 | -64.12 | 0.1 | 0.0 | 1100.0 | -26.8 | -60.96 | -63.41 | 0.00 | 0 | 0 |
| 22Q2 (14) | 25.05 | -15.43 | 0 | 7.0 | -22.22 | 0 | 7.95 | 33.61 | 0 | 0 | 0 | 0 | 1.97 | 79.09 | 0 | -7.19 | 0.96 | 0 | 0.72 | 213.04 | 0 | 18.70 | 52.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.55 | -1.22 | 0 | 1.82 | -3.19 | 0 | 40.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -16.75 | 44.09 | 0 | -16.75 | 44.09 | 0 | 0.1 | 100.0 | 0 | -16.65 | 44.33 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | 29.62 | -11.13 | 0 | 9.0 | 0.0 | 0 | 5.95 | 87.11 | 0 | 0 | 0 | 0 | 1.1 | 323.08 | 0 | -7.26 | -15.06 | 0 | 0.23 | 1050.0 | 0 | 12.23 | 377.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.78 | -1.26 | 0 | 1.88 | -3.59 | 0 | 40.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -29.96 | -31.98 | 0 | -29.96 | -31.98 | 0 | 0.05 | 0 | 0 | -29.91 | -31.76 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 33.33 | -11.57 | 0 | 9.0 | 0.0 | 0 | 3.18 | 234.74 | 0 | 0 | 0 | 0 | 0.26 | -50.0 | 0 | -6.31 | -14.31 | 0 | 0.02 | -77.78 | 0 | 2.56 | -85.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.02 | -1.19 | 0 | 1.95 | -2.99 | 0 | 40.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -22.7 | -38.5 | 0 | -22.7 | -38.5 | 0 | 0 | 100.0 | 0 | -22.7 | -38.41 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | 37.69 | 0 | 0 | 9.0 | 0 | 0 | 0.95 | 0 | 0 | 0 | 0 | 0 | 0.52 | 0 | 0 | -5.52 | 0 | 0 | 0.09 | 0 | 0 | 17.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.25 | 0 | 0 | 2.01 | 0 | 0 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -16.39 | 0 | 0 | -16.39 | 0 | 0 | -0.01 | 0 | 0 | -16.4 | 0 | 0 | 0.00 | 0 | 0 |
