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 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 (10) | 0.85 | -68.28 | 1.71 | 13.25 | 10.88 | 65.35 | 0 | 0 | 10.77 | -42.56 | -12.79 | 0 | 2.75 | -63.62 | 25.53 | -36.67 | 0 | 0 | 0 | 0 | 8.24 | -25.83 | 5.38 | -40.35 | 5.91 | 50.0 | 0.47 | 840.0 | 1.52 | 63.44 | -11.75 | 0 | -9.76 | 0 | -1.93 | 0 | -13.68 | 0 | 0.17 | 106.22 |
| 2019 (9) | 2.68 | -26.37 | 1.51 | 45.19 | 6.58 | 55.19 | 0 | 0 | 18.75 | 1.35 | 4.56 | -4.0 | 7.56 | 27.49 | 40.32 | 25.79 | 0 | 0 | 0 | 0 | 11.11 | 57.14 | 9.02 | 2.04 | 3.94 | 0.77 | 0.05 | 0 | 0.93 | 86.0 | 4.26 | 2266.67 | 5.25 | 672.06 | -1.52 | 0 | 2.74 | 0 | 0.08 | 32.45 |
| 2018 (8) | 3.64 | 182.17 | 1.04 | 14.29 | 4.24 | -44.14 | 0 | 0 | 18.5 | 42.75 | 4.75 | 46.6 | 5.93 | -41.52 | 32.05 | -59.03 | 0 | 0 | 0 | 0 | 7.07 | 127.33 | 8.84 | 391.11 | 3.91 | 21.05 | 0 | 0 | 0.5 | -54.95 | 0.18 | 0 | 0.68 | 36.0 | -0.99 | 0 | -0.81 | 0 | 0.06 | -3.71 |
| 2017 (7) | 1.29 | -85.49 | 0.91 | 85.71 | 7.59 | 1280.0 | 0 | 0 | 12.96 | 25.7 | 3.24 | 43.36 | 10.14 | 78.21 | 78.24 | 41.77 | 0 | 0 | 0 | 0 | 3.11 | -67.12 | 1.8 | 8.43 | 3.23 | 0.0 | 0.35 | 191.67 | 1.11 | 404.55 | -0.96 | 0 | 0.5 | -84.98 | -1.12 | 0 | -2.08 | 0 | 0.06 | -38.87 |
| 2016 (6) | 8.89 | 53.81 | 0.49 | 0 | 0.55 | -1.79 | 0 | 0 | 10.31 | 33.72 | 2.26 | 89.92 | 5.69 | 12.9 | 55.19 | -15.57 | 0 | 0 | 0 | 0 | 9.46 | 2527.78 | 1.66 | 773.68 | 3.23 | 0.0 | 0.12 | 0 | 0.22 | 0 | 2.99 | 119.85 | 3.33 | 144.85 | -1.11 | 0 | 1.88 | 64.91 | 0.10 | 4.48 |
| 2015 (5) | 5.78 | 84.66 | 0 | 0 | 0.56 | -15.15 | 0 | 0 | 7.71 | 36.94 | 1.19 | 41.67 | 5.04 | 90.19 | 65.37 | 38.88 | 0 | 0 | 0 | 0 | 0.36 | -37.93 | 0.19 | -5.0 | 3.23 | 12.54 | 0 | 0 | 0 | 0 | 1.36 | 248.72 | 1.36 | 248.72 | -0.22 | 0 | 1.14 | 165.12 | 0.10 | 120.45 |
| 2014 (4) | 3.13 | 232.98 | 0 | 0 | 0.66 | 11.86 | 0 | 0 | 5.63 | 16.56 | 0.84 | 10.53 | 2.65 | 54.97 | 47.07 | 32.95 | 0 | 0 | 0 | 0 | 0.58 | 1833.33 | 0.2 | -28.57 | 2.87 | 47.94 | 0 | 0 | 0 | 0 | 0.39 | 1850.0 | 0.39 | 1850.0 | 0.04 | 0 | 0.43 | 0 | 0.05 | -16.82 |
| 2013 (3) | 0.94 | 571.43 | 0.15 | -73.21 | 0.59 | 9.26 | 0.13 | -76.79 | 4.83 | 24.81 | 0.76 | 192.31 | 1.71 | 101.18 | 35.40 | 61.19 | 0 | 0 | 0 | 0 | 0.03 | -62.5 | 0.28 | -54.84 | 1.94 | 61.67 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0.02 | 0 | -0.05 | 0 | -0.03 | 0 | 0.05 | 0 |
| 2012 (2) | 0.14 | 0 | 0.56 | 0 | 0.54 | 0 | 0.56 | 0 | 3.87 | 0 | 0.26 | 0 | 0.85 | 0 | 21.96 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0 | 0.62 | 0 | 1.2 | 0 | 0 | 0 | 0 | 0 | -0.01 | 0 | -0.01 | 0 | -0.01 | 0 | -0.02 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q3 (20) | 0.39 | -9.3 | -65.79 | 1.49 | -9.15 | -11.31 | 11.0 | -0.72 | 6.28 | 0 | 0 | 0 | 2.4 | -2.83 | -15.49 | -2.13 | 35.06 | 59.74 | 2.37 | 1.72 | -32.09 | 23.92 | 6.23 | -11.26 | 0 | 0 | 0 | 0 | 0 | 0 | 7.84 | -1.38 | -5.31 | 5.51 | -3.16 | 3.38 | 5.91 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | -19.13 | -12.53 | -146.2 | -17.13 | -14.2 | -196.88 | -2.32 | -3.57 | -5.45 | -21.45 | -11.49 | -115.15 | 3.55 | 999.54 | 2903.92 |
| 21Q2 (19) | 0.43 | -12.24 | -83.52 | 1.64 | -1.2 | 1.86 | 11.08 | 0.54 | 6.54 | 0 | 0 | 0 | 2.47 | 6.01 | -5.0 | -3.28 | -66.5 | -57.69 | 2.33 | 2.64 | -47.29 | 22.51 | 3.93 | -23.5 | 0 | 0 | 0 | 0 | 0 | 0 | 7.95 | -1.49 | 0.51 | 5.69 | -3.23 | -34.9 | 5.91 | 0.0 | 50.0 | 0.47 | 0.0 | 840.0 | 1.52 | 0.0 | 63.44 | -17.0 | -23.91 | -2397.3 | -15.0 | -27.88 | -972.09 | -2.24 | -7.18 | 5.49 | -19.24 | -21.7 | -1080.37 | 0.32 | 44.99 | 251.89 |
| 21Q1 (18) | 0.49 | -42.35 | -45.56 | 1.66 | -2.92 | 12.16 | 11.02 | 1.29 | 67.99 | 0 | 0 | 0 | 2.33 | -14.02 | -11.07 | -1.97 | 50.5 | -35.86 | 2.27 | -17.45 | -66.86 | 21.66 | -15.17 | -45.3 | 0 | 0 | 0 | 0 | 0 | 0 | 8.07 | -2.06 | -26.44 | 5.88 | 9.29 | -33.33 | 5.91 | 0.0 | 50.0 | 0.47 | 0.0 | 840.0 | 1.52 | 0.0 | 63.44 | -13.72 | -16.77 | -586.52 | -11.73 | -20.18 | -408.68 | -2.09 | -8.29 | 5.0 | -15.81 | -15.57 | -2650.0 | 0.22 | 31.91 | 152.21 |
| 20Q4 (17) | 0.85 | -25.44 | -68.28 | 1.71 | 1.79 | 13.25 | 10.88 | 5.12 | 65.35 | 0 | 0 | 0 | 2.71 | -4.58 | -44.58 | -3.98 | 24.76 | -423.58 | 2.75 | -21.2 | -63.62 | 25.53 | -5.25 | -36.71 | 0 | 0 | 0 | 0 | 0 | 0 | 8.24 | -0.48 | -25.83 | 5.38 | 0.94 | -40.35 | 5.91 | 0.0 | 50.0 | 0.47 | 0.0 | 840.0 | 1.52 | 0.0 | 63.44 | -11.75 | -51.22 | -375.82 | -9.76 | -69.15 | -285.9 | -1.93 | 12.27 | -26.97 | -13.68 | -37.21 | -599.27 | 0.17 | 42.84 | 106.22 |
| 20Q3 (16) | 1.14 | -56.32 | -68.6 | 1.68 | 4.35 | 15.86 | 10.35 | -0.48 | 6.37 | 0 | 0 | 0 | 2.84 | 9.23 | -42.16 | -5.29 | -154.33 | -552.14 | 3.49 | -21.04 | -52.9 | 26.95 | -8.42 | -25.26 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 4.68 | 24.7 | 5.33 | -39.02 | -38.59 | 5.91 | 50.0 | 50.0 | 0.47 | 840.0 | 840.0 | 1.52 | 63.44 | 63.44 | -7.77 | -1150.0 | -357.28 | -5.77 | -435.47 | -243.89 | -2.2 | 7.17 | -70.54 | -9.97 | -511.66 | -676.3 | 0.12 | 28.8 | 34.58 |
| 20Q2 (15) | 2.61 | 190.0 | -50.38 | 1.61 | 8.78 | -24.41 | 10.4 | 58.54 | 208.61 | 0 | 0 | 0 | 2.6 | -0.76 | -46.72 | -2.08 | -43.45 | -301.94 | 4.42 | -35.47 | -44.96 | 29.43 | -25.68 | -27.44 | 0 | 0 | 0 | 0 | 0 | 0 | 7.91 | -27.89 | -39.94 | 8.74 | -0.91 | -7.9 | 3.94 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.74 | -73.76 | -65.58 | 1.72 | -54.74 | -45.05 | -2.37 | -7.73 | -364.71 | -1.63 | -362.9 | -199.39 | 0.09 | 3.92 | -14.61 |
| 20Q1 (14) | 0.9 | -66.42 | 5.88 | 1.48 | -1.99 | -26.37 | 6.56 | -0.3 | 88.51 | 0 | 0 | 0 | 2.62 | -46.42 | -35.47 | -1.45 | -217.89 | -229.46 | 6.85 | -9.39 | 96.84 | 39.60 | -1.85 | 115.84 | 0 | 0 | 0 | 0 | 0 | 0 | 10.97 | -1.26 | 55.6 | 8.82 | -2.22 | -7.26 | 3.94 | 0.0 | 0.0 | 0.05 | 0.0 | 0 | 0.93 | 0.0 | 86.0 | 2.82 | -33.8 | 75.16 | 3.8 | -27.62 | 80.09 | -2.2 | -44.74 | -218.84 | 0.62 | -77.37 | -32.61 | 0.09 | 7.86 | -14.62 |
| 19Q4 (13) | 2.68 | -26.17 | -26.37 | 1.51 | 4.14 | 45.19 | 6.58 | -32.37 | 55.19 | 0 | 0 | 0 | 4.89 | -0.41 | -27.01 | 1.23 | 5.13 | 24.24 | 7.56 | 2.02 | 27.49 | 40.34 | 11.88 | 25.85 | 0 | 0 | 0 | 0 | 0 | 0 | 11.11 | 67.32 | 57.14 | 9.02 | 3.92 | 2.04 | 3.94 | 0.0 | 0.77 | 0.05 | 0.0 | 0 | 0.93 | 0.0 | 86.0 | 4.26 | 41.06 | 2266.67 | 5.25 | 30.92 | 672.06 | -1.52 | -17.83 | -53.54 | 2.74 | 58.38 | 438.27 | 0.08 | -6.78 | 32.45 |
| 19Q3 (12) | 3.63 | -30.99 | 40.7 | 1.45 | -31.92 | 35.51 | 9.73 | 188.72 | 167.31 | 0 | 0 | 0 | 4.91 | 0.61 | 18.03 | 1.17 | 13.59 | -25.95 | 7.41 | -7.72 | 14.71 | 36.06 | -11.09 | -34.13 | 0 | 0 | 0 | 0 | 0 | 0 | 6.64 | -49.58 | 3.59 | 8.68 | -8.54 | 384.92 | 3.94 | 0.0 | 0.77 | 0.05 | 0.0 | 0 | 0.93 | 0.0 | 86.0 | 3.02 | 40.47 | 468.29 | 4.01 | 28.12 | 1353.12 | -1.29 | -152.94 | -29.0 | 1.73 | 5.49 | 195.05 | 0.09 | -18.27 | 0 |
| 19Q2 (11) | 5.26 | 518.82 | -31.06 | 2.13 | 5.97 | 100.94 | 3.37 | -3.16 | -33.53 | 0 | 0 | 0 | 4.88 | 20.2 | 20.49 | 1.03 | -8.04 | -19.53 | 8.03 | 130.75 | 99.26 | 40.56 | 121.07 | -23.12 | 0 | 0 | 0 | 0 | 0 | 0 | 13.17 | 86.81 | 118.77 | 9.49 | -0.21 | 415.76 | 3.94 | 0.0 | 0.77 | 0.05 | 0 | 0 | 0.93 | 86.0 | 86.0 | 2.15 | 33.54 | 189.58 | 3.13 | 48.34 | 264.74 | -0.51 | 26.09 | 51.89 | 1.64 | 78.26 | 147.4 | 0.11 | 3.9 | 0 |
| 19Q1 (10) | 0.85 | -76.65 | -91.38 | 2.01 | 93.27 | 97.06 | 3.48 | -17.92 | -48.6 | 0 | 0 | 0 | 4.06 | -39.4 | 13.09 | 1.12 | 13.13 | 24.44 | 3.48 | -41.32 | -0.57 | 18.34 | -42.77 | -81.18 | 0 | 0 | 0 | 0 | 0 | 0 | 7.05 | -0.28 | 150.89 | 9.51 | 7.58 | 431.28 | 3.94 | 0.77 | 3.68 | 0 | 0 | -100.0 | 0.5 | 0.0 | -54.95 | 1.61 | 794.44 | 2783.33 | 2.11 | 210.29 | 50.71 | -0.69 | 30.3 | 35.51 | 0.92 | 213.58 | 181.42 | 0.10 | 67.33 | 183.87 |
| 18Q4 (9) | 3.64 | 41.09 | 0 | 1.04 | -2.8 | 0 | 4.24 | 16.48 | 0 | 0 | 0 | 0 | 6.7 | 61.06 | 0 | 0.99 | -37.34 | 0 | 5.93 | -8.2 | 0 | 32.05 | -41.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.07 | 10.3 | 0 | 8.84 | 393.85 | 0 | 3.91 | 0.0 | 0 | 0 | 0 | 0 | 0.5 | 0.0 | 0 | 0.18 | 121.95 | 0 | 0.68 | 312.5 | 0 | -0.99 | 1.0 | 0 | -0.81 | 55.49 | 0 | 0.06 | 0 | 0 |
| 18Q3 (8) | 2.58 | -66.19 | 0 | 1.07 | 0.94 | 0 | 3.64 | -28.21 | 0 | 0 | 0 | 0 | 4.16 | 2.72 | 0 | 1.58 | 23.44 | 0 | 6.46 | 60.3 | 0 | 54.75 | 3.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.41 | 6.48 | 0 | 1.79 | -2.72 | 0 | 3.91 | 0.0 | 0 | 0 | 0 | 0 | 0.5 | 0.0 | 0 | -0.82 | 65.83 | 0 | -0.32 | 83.16 | 0 | -1.0 | 5.66 | 0 | -1.82 | 47.4 | 0 | 0.00 | 0 | 0 |
| 18Q2 (7) | 7.63 | -22.62 | 0 | 1.06 | 3.92 | 0 | 5.07 | -25.11 | 0 | 0 | 0 | 0 | 4.05 | 12.81 | 0 | 1.28 | 42.22 | 0 | 4.03 | 15.14 | 0 | 52.75 | -45.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.02 | 114.23 | 0 | 1.84 | 2.79 | 0 | 3.91 | 2.89 | 0 | 0 | -100.0 | 0 | 0.5 | -54.95 | 0 | -2.4 | -3900.0 | 0 | -1.9 | -235.71 | 0 | -1.06 | 0.93 | 0 | -3.46 | -206.19 | 0 | 0.00 | -100.0 | 0 |
| 18Q1 (6) | 9.86 | 0 | 0 | 1.02 | 0 | 0 | 6.77 | 0 | 0 | 0 | 0 | 0 | 3.59 | 0 | 0 | 0.9 | 0 | 0 | 3.5 | 0 | 0 | 97.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.81 | 0 | 0 | 1.79 | 0 | 0 | 3.8 | 0 | 0 | 0.35 | 0 | 0 | 1.11 | 0 | 0 | -0.06 | 0 | 0 | 1.4 | 0 | 0 | -1.07 | 0 | 0 | -1.13 | 0 | 0 | 0.04 | 0 | 0 |
