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) | 0.68 | -20.93 | 0.4 | 0 | 0.56 | 1.82 | 0 | 0 | 4.42 | -35.76 | -0.76 | 0 | 0.64 | -44.83 | 14.48 | -14.12 | 1.2 | -29.41 | 0.85 | 0.0 | 3.92 | -4.85 | 0.01 | 0.0 | 3.81 | 0.0 | 0.58 | 11.54 | 0 | 0 | 0.82 | -52.87 | 1.39 | -38.5 | 0.02 | 0.0 | 0.84 | -52.27 | 0.00 | 0 |
| 2022 (9) | 0.86 | -13.13 | 0 | 0 | 0.55 | 12.24 | 0 | 0 | 6.88 | -2.69 | 0.5 | -13.79 | 1.16 | -12.12 | 16.86 | -9.69 | 1.7 | 36.0 | 0.85 | -1.16 | 4.12 | -6.15 | 0.01 | -50.0 | 3.81 | 13.39 | 0.52 | 10.64 | 0 | 0 | 1.74 | 20.83 | 2.26 | 18.32 | 0.02 | 100.0 | 1.76 | 21.38 | 0.00 | 0 |
| 2021 (8) | 0.99 | 200.0 | 0.65 | 550.0 | 0.49 | -10.91 | 0 | 0 | 7.07 | 38.36 | 0.58 | 100.0 | 1.32 | 22.22 | 18.67 | -11.66 | 1.25 | 5.93 | 0.86 | -1.15 | 4.39 | -10.04 | 0.02 | 0 | 3.36 | 0.0 | 0.47 | 6.82 | 0 | 0 | 1.44 | 50.0 | 1.91 | 36.43 | 0.01 | -50.0 | 1.45 | 47.96 | 0.00 | 0 |
| 2020 (7) | 0.33 | -17.5 | 0.1 | 0 | 0.55 | 1.85 | 0 | 0 | 5.11 | 19.11 | 0.29 | 0 | 1.08 | 18.68 | 21.14 | -0.36 | 1.18 | 26.88 | 0.87 | 0.0 | 4.88 | -7.92 | 0 | 0 | 3.36 | 0.0 | 0.44 | 0.0 | 0 | 0 | 0.96 | 45.45 | 1.4 | 27.27 | 0.02 | 0.0 | 0.98 | 44.12 | 0.00 | 0 |
| 2019 (6) | 0.4 | -16.67 | 0 | 0 | 0.54 | 3.85 | 0 | 0 | 4.29 | -16.21 | -0.22 | 0 | 0.91 | -1.09 | 21.21 | 18.05 | 0.93 | -19.83 | 0.87 | -1.14 | 5.3 | -7.34 | 0 | 0 | 3.36 | 0.0 | 0.44 | 4.76 | 0 | 0 | 0.66 | -31.96 | 1.1 | -20.86 | 0.02 | 0.0 | 0.68 | -31.31 | 0.00 | 0 |
| 2018 (5) | 0.48 | -2.04 | 0 | 0 | 0.52 | 10.64 | 0 | 0 | 5.12 | -1.35 | 0.17 | 0 | 0.92 | -5.15 | 17.97 | -3.86 | 1.16 | 17.17 | 0.88 | -1.12 | 5.72 | -4.51 | 0.02 | -33.33 | 3.36 | 0.0 | 0.42 | 0.0 | 0 | 0 | 0.97 | 36.62 | 1.39 | 23.01 | 0.02 | -66.67 | 0.99 | 28.57 | 0.00 | 0 |
| 2017 (4) | 0.49 | -28.99 | 0 | 0 | 0.47 | 6.82 | 0 | 0 | 5.19 | -5.98 | -0.33 | 0 | 0.97 | -16.38 | 18.69 | -11.06 | 0.99 | -23.26 | 0.89 | 0.0 | 5.99 | -7.28 | 0.03 | 200.0 | 3.36 | 0.0 | 0.42 | 2.44 | 0 | 0 | 0.71 | -35.45 | 1.13 | -24.67 | 0.06 | 200.0 | 0.77 | -31.25 | 0.00 | 0 |
| 2016 (3) | 0.69 | 18.97 | 0 | 0 | 0.44 | 1366.67 | 0 | 0 | 5.52 | 10.18 | 0.14 | -85.71 | 1.16 | -4.13 | 21.01 | -12.99 | 1.29 | -2.27 | 0.89 | -1.11 | 6.46 | -2.12 | 0.01 | 0.0 | 3.36 | 20.0 | 0.41 | 32.26 | 0 | 0 | 1.1 | -33.33 | 1.5 | -23.47 | 0.02 | 0 | 1.12 | -32.12 | 0.00 | 0 |
| 2015 (2) | 0.58 | 3.57 | 0 | 0 | 0.03 | -85.71 | 0 | 0 | 5.01 | -4.21 | 0.98 | -24.03 | 1.21 | 11.01 | 24.15 | 15.88 | 1.32 | -7.04 | 0.9 | -21.05 | 6.6 | -6.38 | 0.01 | 0.0 | 2.8 | 23.89 | 0.31 | 82.35 | 0 | 0 | 1.65 | 26.92 | 1.96 | 33.33 | 0 | 0 | 1.65 | 25.95 | 0.00 | 0 |
| 2014 (1) | 0.56 | 0 | 0.1 | 0 | 0.21 | 0 | 0 | 0 | 5.23 | 0 | 1.29 | 0 | 1.09 | 0 | 20.84 | 0 | 1.42 | 0 | 1.14 | 0 | 7.05 | 0 | 0.01 | 0 | 2.26 | 0 | 0.17 | 0 | 0 | 0 | 1.3 | 0 | 1.47 | 0 | 0.01 | 0 | 1.31 | 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) | 0.68 | 17.24 | -20.93 | 0.4 | 100.0 | 0 | 0.56 | -1.75 | 1.82 | 0 | 0 | 0 | 0.9 | -6.25 | -40.4 | -0.32 | -18.52 | -455.56 | 0.64 | -8.57 | -44.83 | 14.48 | 4.05 | -14.0 | 1.2 | -23.57 | -29.41 | 0.85 | 0.0 | 0.0 | 3.92 | 0.0 | -4.85 | 0.01 | 0.0 | 0.0 | 3.81 | 0.0 | 0.0 | 0.58 | 0.0 | 11.54 | 0 | 0 | 0 | 0.82 | -27.43 | -52.87 | 1.39 | -18.24 | -38.5 | 0.02 | 0.0 | 0.0 | 0.84 | -26.96 | -52.27 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0.58 | -7.94 | -42.57 | 0.2 | 0.0 | -50.0 | 0.57 | -1.72 | 3.64 | 0 | 0 | 0 | 0.96 | -24.41 | -44.51 | -0.27 | -170.0 | -292.86 | 0.7 | -29.29 | -45.74 | 13.92 | -18.47 | -24.27 | 1.57 | -8.72 | 8.28 | 0.85 | 0.0 | 0.0 | 3.92 | -3.45 | -7.98 | 0.01 | 0.0 | 0.0 | 3.81 | 0.0 | 0.0 | 0.58 | 0.0 | 11.54 | 0 | 0 | 0 | 1.13 | -19.29 | -30.25 | 1.7 | -13.71 | -20.93 | 0.02 | 0.0 | 0.0 | 1.15 | -19.01 | -29.88 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.63 | -32.26 | -56.85 | 0.2 | 0 | -50.0 | 0.58 | -1.69 | 11.54 | 0 | 0 | 0 | 1.27 | -1.55 | -27.43 | -0.1 | -25.0 | -242.86 | 0.99 | 0.0 | -26.12 | 17.07 | 8.28 | -9.43 | 1.72 | -3.37 | 35.43 | 0.85 | 0.0 | -1.16 | 4.06 | -3.33 | -4.69 | 0.01 | 0.0 | 0.0 | 3.81 | 0.0 | 0.0 | 0.58 | 11.54 | 11.54 | 0 | 0 | 0 | 1.4 | -15.66 | -5.41 | 1.97 | -9.63 | -1.99 | 0.02 | 0.0 | 0.0 | 1.42 | -15.48 | -5.33 | 0.00 | 0 | 0 |
| 23Q1 (17) | 0.93 | 8.14 | 47.62 | 0 | 0 | -100.0 | 0.59 | 7.27 | 13.46 | 0 | 0 | 0 | 1.29 | -14.57 | -32.11 | -0.08 | -188.89 | -140.0 | 0.99 | -14.66 | -32.65 | 15.76 | -6.37 | -22.68 | 1.78 | 4.71 | 49.58 | 0.85 | 0.0 | -1.16 | 4.2 | 1.94 | -4.33 | 0.01 | 0.0 | -50.0 | 3.81 | 0.0 | 13.39 | 0.52 | 0.0 | 10.64 | 0 | 0 | 0 | 1.66 | -4.6 | 1.22 | 2.18 | -3.54 | 3.32 | 0.02 | 0.0 | 0.0 | 1.68 | -4.55 | 1.2 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.86 | -14.85 | -13.13 | 0 | -100.0 | -100.0 | 0.55 | 0.0 | 12.24 | 0 | 0 | 0 | 1.51 | -12.72 | -7.93 | 0.09 | -35.71 | -30.77 | 1.16 | -10.08 | -12.12 | 16.84 | -8.38 | -9.83 | 1.7 | 17.24 | 36.0 | 0.85 | 0.0 | -1.16 | 4.12 | -3.29 | -6.15 | 0.01 | 0.0 | -50.0 | 3.81 | 0.0 | 13.39 | 0.52 | 0.0 | 10.64 | 0 | 0 | 0 | 1.74 | 7.41 | 20.83 | 2.26 | 5.12 | 18.32 | 0.02 | 0.0 | 100.0 | 1.76 | 7.32 | 21.38 | 0.00 | 0 | 0 |
| 22Q3 (15) | 1.01 | -30.82 | -15.13 | 0.4 | 0.0 | -38.46 | 0.55 | 5.77 | 10.0 | 0 | 0 | 0 | 1.73 | -1.14 | -4.95 | 0.14 | 100.0 | -12.5 | 1.29 | -3.73 | -8.51 | 18.38 | -2.5 | -12.55 | 1.45 | 14.17 | 27.19 | 0.85 | -1.16 | -1.16 | 4.26 | 0.0 | -5.54 | 0.01 | 0.0 | -50.0 | 3.81 | 0.0 | 13.39 | 0.52 | 0.0 | 10.64 | 0 | 0 | 0 | 1.62 | 9.46 | 23.66 | 2.15 | 6.97 | 20.79 | 0.02 | 0.0 | 100.0 | 1.64 | 9.33 | 24.24 | 0.00 | 0 | 0 |
| 22Q2 (14) | 1.46 | 131.75 | 75.9 | 0.4 | 0.0 | -27.27 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0 | 1.75 | -7.89 | -5.41 | 0.07 | -65.0 | -56.25 | 1.34 | -8.84 | -10.67 | 18.85 | -7.56 | -23.36 | 1.27 | 6.72 | 20.95 | 0.86 | 0.0 | 0.0 | 4.26 | -2.96 | -7.99 | 0.01 | -50.0 | -50.0 | 3.81 | 13.39 | 13.39 | 0.52 | 10.64 | 18.18 | 0 | 0 | 0 | 1.48 | -9.76 | 18.4 | 2.01 | -4.74 | 18.93 | 0.02 | 0.0 | 100.0 | 1.5 | -9.64 | 19.05 | 0.00 | 0 | 0 |
| 22Q1 (13) | 0.63 | -36.36 | 28.57 | 0.4 | -38.46 | 60.0 | 0.52 | 6.12 | -1.89 | 0 | 0 | 0 | 1.9 | 15.85 | 7.95 | 0.2 | 53.85 | 53.85 | 1.47 | 11.36 | 3.52 | 20.39 | 9.2 | -1.36 | 1.19 | -4.8 | 15.53 | 0.86 | 0.0 | 0.0 | 4.39 | 0.0 | -7.77 | 0.02 | 0.0 | 0.0 | 3.36 | 0.0 | 0.0 | 0.47 | 0.0 | 6.82 | 0 | 0 | 0 | 1.64 | 13.89 | 50.46 | 2.11 | 10.47 | 38.82 | 0.02 | 100.0 | 100.0 | 1.66 | 14.48 | 50.91 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.99 | -16.81 | 200.0 | 0.65 | 0.0 | 550.0 | 0.49 | -2.0 | -10.91 | 0 | 0 | 0 | 1.64 | -9.89 | 28.12 | 0.13 | -18.75 | 85.71 | 1.32 | -6.38 | 22.22 | 18.67 | -11.15 | -11.66 | 1.25 | 9.65 | 5.93 | 0.86 | 0.0 | -1.15 | 4.39 | -2.66 | -10.04 | 0.02 | 0.0 | 0 | 3.36 | 0.0 | 0.0 | 0.47 | 0.0 | 6.82 | 0 | 0 | 0 | 1.44 | 9.92 | 50.0 | 1.91 | 7.3 | 36.43 | 0.01 | 0.0 | -50.0 | 1.45 | 9.85 | 47.96 | 0.00 | 0 | 0 |
| 21Q3 (11) | 1.19 | 43.37 | 147.92 | 0.65 | 18.18 | 0 | 0.5 | -3.85 | -3.85 | 0 | 0 | 0 | 1.82 | -1.62 | 50.41 | 0.16 | 0.0 | 45.45 | 1.41 | -6.0 | 42.42 | 21.01 | -14.55 | -18.71 | 1.14 | 8.57 | 6.54 | 0.86 | 0.0 | -1.15 | 4.51 | -2.59 | -8.15 | 0.02 | 0.0 | 0 | 3.36 | 0.0 | 0.0 | 0.47 | 6.82 | 6.82 | 0 | 0 | 0 | 1.31 | 4.8 | 47.19 | 1.78 | 5.33 | 33.83 | 0.01 | 0.0 | 0.0 | 1.32 | 4.76 | 46.67 | 0.00 | 0 | 0 |
| 21Q2 (10) | 0.83 | 69.39 | 45.61 | 0.55 | 120.0 | 0 | 0.52 | -1.89 | 0.0 | 0 | 0 | 0 | 1.85 | 5.11 | -29.39 | 0.16 | 23.08 | 33.33 | 1.5 | 5.63 | 48.51 | 24.59 | 18.97 | -36.21 | 1.05 | 1.94 | 10.53 | 0.86 | 0.0 | -1.15 | 4.63 | -2.73 | -8.13 | 0.02 | 0.0 | 0 | 3.36 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0 | 0 | 1.25 | 14.68 | 60.26 | 1.69 | 11.18 | 38.52 | 0.01 | 0.0 | -50.0 | 1.26 | 14.55 | 57.5 | 0.00 | 0 | 0 |
| 21Q1 (9) | 0.49 | 48.48 | 0 | 0.25 | 150.0 | 0 | 0.53 | -3.64 | 0 | 0 | 0 | 0 | 1.76 | 37.5 | 0 | 0.13 | 85.71 | 0 | 1.42 | 31.48 | 0 | 20.67 | -2.2 | 0 | 1.03 | -12.71 | 0 | 0.86 | -1.15 | 0 | 4.76 | -2.46 | 0 | 0.02 | 0 | 0 | 3.36 | 0.0 | 0 | 0.44 | 0.0 | 0 | 0 | 0 | 0 | 1.09 | 13.54 | 0 | 1.52 | 8.57 | 0 | 0.01 | -50.0 | 0 | 1.1 | 12.24 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.33 | -31.25 | 0 | 0.1 | 0 | 0 | 0.55 | 5.77 | 0 | 0 | 0 | 0 | 1.28 | 5.79 | 0 | 0.07 | -36.36 | 0 | 1.08 | 9.09 | 0 | 21.14 | -18.24 | 0 | 1.18 | 10.28 | 0 | 0.87 | 0.0 | 0 | 4.88 | -0.61 | 0 | 0 | 0 | 0 | 3.36 | 0.0 | 0 | 0.44 | 0.0 | 0 | 0 | 0 | 0 | 0.96 | 7.87 | 0 | 1.4 | 5.26 | 0 | 0.02 | 100.0 | 0 | 0.98 | 8.89 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | 0.48 | -15.79 | 0 | 0 | 0 | 0 | 0.52 | 0.0 | 0 | 0 | 0 | 0 | 1.21 | -53.82 | 0 | 0.11 | -8.33 | 0 | 0.99 | -1.98 | 0 | 25.85 | -32.95 | 0 | 1.07 | 12.63 | 0 | 0.87 | 0.0 | 0 | 4.91 | -2.58 | 0 | 0 | 0 | 0 | 3.36 | 0.0 | 0 | 0.44 | 0.0 | 0 | 0 | 0 | 0 | 0.89 | 14.1 | 0 | 1.33 | 9.02 | 0 | 0.01 | -50.0 | 0 | 0.9 | 12.5 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 0.57 | 0 | 0 | 0 | 0 | 0 | 0.52 | 0 | 0 | 0 | 0 | 0 | 2.62 | 0 | 0 | 0.12 | 0 | 0 | 1.01 | 0 | 0 | 38.55 | 0 | 0 | 0.95 | 0 | 0 | 0.87 | 0 | 0 | 5.04 | 0 | 0 | 0 | 0 | 0 | 3.36 | 0 | 0 | 0.44 | 0 | 0 | 0 | 0 | 0 | 0.78 | 0 | 0 | 1.22 | 0 | 0 | 0.02 | 0 | 0 | 0.8 | 0 | 0 | 0.00 | 0 | 0 |
