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) | 21.03 | 529.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -99.8 | -25.83 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84.99 | 33.84 | 8.43 | 10.48 | 0 | 0 | -0.1 | 0 | 8.33 | -82.23 | 0 | 0 | -0.1 | 0 | 0.00 | 0 |
| 2022 (9) | 3.34 | 1755.56 | 0 | 0 | 0 | 0 | 0 | 0 | 10.16 | -66.98 | 7.98 | -72.02 | 0.02 | 0.0 | 0.20 | 202.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.5 | 27.0 | 7.63 | 59.62 | 0 | 0 | 39.25 | -20.11 | 46.88 | -13.04 | 0 | 0 | 39.25 | -20.11 | 0.00 | 0 |
| 2021 (8) | 0.18 | -91.86 | 0 | 0 | 0 | 0 | 0 | 0 | 30.77 | -52.83 | 28.52 | -53.17 | 0.02 | 0.0 | 0.06 | 111.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50.0 | 11.11 | 4.78 | 2290.0 | 0 | 0 | 49.13 | 7.27 | 53.91 | 17.2 | 0 | 0 | 49.13 | 7.27 | 0.00 | 0 |
| 2020 (7) | 2.21 | -46.88 | 0 | 0 | 0 | 0 | 0 | 0 | 65.23 | 8482.89 | 60.9 | 0 | 0.02 | -80.0 | 0.03 | -99.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45.0 | 0.0 | 0.2 | 0.0 | 0 | 0 | 45.8 | 0 | 46.0 | 0 | 0 | 0 | 45.8 | 0 | 0.00 | 0 |
| 2019 (6) | 4.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.76 | 0 | -3.71 | 0 | 0.1 | 0 | 13.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45.0 | 0 | 0.2 | 0 | 0 | 0 | -15.09 | 0 | -14.89 | 0 | 0 | 0 | -15.09 | 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) | 21.03 | -53.05 | 529.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 1.91 | 114.58 | 118.09 | 0 | -100.0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84.99 | 0.07 | 33.84 | 8.43 | 0.0 | 10.48 | 0 | 0 | 0 | -0.1 | 95.02 | -100.25 | 8.33 | 29.75 | -82.23 | 0 | 0 | 0 | -0.1 | 95.02 | -100.25 | 0.00 | 0 | 0 |
| 23Q3 (19) | 44.79 | 4932.58 | 951.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -13.1 | 8.9 | -202.58 | 0.02 | 0.0 | -66.67 | 0.00 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84.93 | 13.35 | 33.75 | 8.43 | 0.0 | 10.48 | 0 | 0 | 0 | -2.01 | -118.12 | -104.03 | 6.42 | -67.11 | -88.83 | 0 | 0 | 0 | -2.01 | -118.12 | -104.03 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.89 | -69.83 | -74.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.05 | -171.43 | 99.78 | -14.38 | -5225.93 | 36.65 | 0.02 | 0.0 | 0.0 | 0.68 | 0 | 1162.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 74.93 | 18.0 | 18.0 | 8.43 | 10.48 | 10.48 | 0 | 0 | 0 | 11.09 | -71.54 | -70.07 | 19.52 | -58.11 | -56.31 | 0 | 0 | 0 | 11.09 | -71.54 | -70.07 | 0.00 | 0 | 0 |
| 23Q1 (17) | 2.95 | -11.68 | 2581.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 100.68 | -99.76 | -0.27 | 97.44 | -100.95 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.5 | 0.0 | 0.0 | 7.63 | 0.0 | 0.0 | 0 | 0 | 0 | 38.97 | -0.71 | -34.78 | 46.6 | -0.6 | -30.84 | 0 | 0 | 0 | 38.97 | -0.71 | -34.78 | 0.00 | 0 | 0 |
| 22Q4 (16) | 3.34 | -21.6 | 1755.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.3 | -177.79 | -134.16 | -10.56 | -182.69 | -135.46 | 0.02 | -66.67 | 0.0 | 0.20 | 66.17 | 197.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.5 | 0.0 | 27.0 | 7.63 | 0.0 | 59.62 | 0 | 0 | 0 | 39.25 | -21.22 | -20.11 | 46.88 | -18.4 | -13.04 | 0 | 0 | 0 | 39.25 | -21.22 | -20.11 | 0.00 | 0 | 0 |
| 22Q3 (15) | 4.26 | 24.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.24 | 158.98 | 0 | 12.77 | 156.26 | 0 | 0.06 | 200.0 | 0 | 0.12 | 121.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.5 | 0.0 | 0 | 7.63 | 0.0 | 0 | 0 | 0 | 0 | 49.82 | 34.47 | 0 | 57.45 | 28.58 | 0 | 0 | 0 | 0 | 49.82 | 34.47 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 3.43 | 3018.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -22.45 | -175.69 | 0 | -22.7 | -179.73 | 0 | 0.02 | 0.0 | 0 | 0.05 | 60.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.5 | 0.0 | 0 | 7.63 | 0.0 | 0 | 0 | 0 | 0 | 37.05 | -37.99 | 0 | 44.68 | -33.69 | 0 | 0 | 0 | 0 | 37.05 | -37.99 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | 0.11 | -38.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.66 | -1.63 | 0 | 28.47 | -4.4 | 0 | 0.02 | 0.0 | 0 | 0.03 | -49.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.5 | 27.0 | 0 | 7.63 | 59.62 | 0 | 0 | 0 | 0 | 59.75 | 21.62 | 0 | 67.38 | 24.99 | 0 | 0 | 0 | 0 | 59.75 | 21.62 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30.15 | 0 | 0 | 29.78 | 0 | 0 | 0.02 | 0 | 0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50.0 | 0 | 0 | 4.78 | 0 | 0 | 0 | 0 | 0 | 49.13 | 0 | 0 | 53.91 | 0 | 0 | 0 | 0 | 0 | 49.13 | 0 | 0 | 0.00 | 0 | 0 |
