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 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | 44.88 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 51.58 | 22.4 | 0.00 | 0 | 74.21 | 23.54 | 9.83 | 1.34 | 0 | 0 | 0.29 | -17.14 | 41.08 | 0.0 | 32.98 | 4.01 | 0.8 | -74.03 | 42.63 | 3.55 | 76.41 | 0.59 | -1.11 | 0 | 41.52 | 2.85 | 0.02 | 16.3 |
| 2020 (9) | 44.88 | 14.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42.14 | 16.02 | 0.00 | 0 | 60.07 | 14.9 | 9.7 | -14.39 | 0 | 0 | 0.35 | -7.89 | 41.08 | 0.0 | 31.71 | 3.05 | 3.08 | 30700.0 | 41.17 | -0.82 | 75.96 | 5.08 | -0.8 | 0 | 40.37 | 5.05 | 0.02 | 3.86 |
| 2019 (8) | 39.04 | 0.72 | 0 | 0 | 0 | 0 | 0 | 0 | 137.18 | -7.68 | 9.4 | 39.26 | 36.32 | -1.3 | 26.48 | 6.9 | 52.28 | -0.11 | 11.33 | -5.11 | 0 | 0 | 0.38 | -28.3 | 41.08 | 0.0 | 30.77 | 2.23 | 0.01 | 0 | 41.51 | 4.35 | 72.29 | 3.45 | -3.08 | 0 | 38.43 | -3.37 | 0.02 | 8.4 |
| 2018 (7) | 38.76 | -6.29 | 0 | 0 | 0 | 0 | 0 | 0 | 148.59 | -11.3 | 6.75 | -40.16 | 36.8 | 0.93 | 24.77 | 13.79 | 52.34 | -19.92 | 11.94 | -3.48 | 0 | 0 | 0.53 | -71.51 | 41.08 | 0.0 | 30.1 | 3.9 | 0 | 0 | 39.78 | -6.09 | 69.88 | -2.03 | -0.01 | 0 | 39.77 | -9.26 | 0.02 | -0.83 |
| 2017 (6) | 41.36 | -5.16 | 0 | 0 | 0 | 0 | 0 | 0 | 167.52 | -14.45 | 11.28 | -27.46 | 36.46 | -20.34 | 21.76 | -6.88 | 65.36 | -18.01 | 12.37 | -5.57 | 0 | 0 | 1.86 | -34.74 | 41.08 | 0.0 | 28.97 | 5.69 | 0 | 0 | 42.36 | -2.22 | 71.33 | 0.85 | 1.47 | -59.62 | 43.83 | -6.67 | 0.02 | 2.94 |
| 2016 (5) | 43.61 | -1.6 | 0 | 0 | 0 | 0 | 0 | 0 | 195.82 | -15.23 | 15.55 | -15.95 | 45.77 | -15.89 | 23.37 | -0.79 | 79.72 | -14.59 | 13.1 | 3.89 | 0 | 0 | 2.85 | -23.18 | 41.08 | 0.0 | 27.41 | 7.24 | 0 | 0 | 43.32 | 5.97 | 70.73 | 6.44 | 3.64 | -67.0 | 46.96 | -9.54 | 0.02 | 6.06 |
| 2015 (4) | 44.32 | -12.43 | 0 | 0 | 0 | 0 | 0 | 0 | 230.99 | -3.25 | 18.5 | -8.51 | 54.42 | 21.96 | 23.56 | 26.07 | 93.34 | -13.66 | 12.61 | 4.91 | 0 | 0 | 3.71 | 3.06 | 41.08 | 0.0 | 25.56 | 8.58 | 0 | 0 | 40.88 | 8.93 | 66.45 | 8.81 | 11.03 | -14.36 | 51.91 | 2.98 | 0.01 | -3.48 |
| 2014 (3) | 50.61 | 19.45 | 0 | 0 | 0 | 0 | 0 | 0 | 238.76 | 19.9 | 20.22 | 18.04 | 44.62 | 11.24 | 18.69 | -7.22 | 108.11 | -3.91 | 12.02 | 1.26 | 0 | 0 | 3.6 | 15.02 | 41.08 | 0.0 | 23.54 | 7.83 | 0 | 0 | 37.53 | 26.11 | 61.07 | 18.4 | 12.88 | 57.46 | 50.41 | 32.87 | 0.01 | -1.41 |
| 2013 (2) | 42.37 | 22.46 | 0 | 0 | 0 | 0 | 0 | 0 | 199.14 | 21.07 | 17.13 | 127.79 | 40.11 | 26.29 | 20.14 | 4.32 | 112.51 | 16.87 | 11.87 | 3.22 | 0 | 0 | 3.13 | 4.33 | 41.08 | 0.0 | 21.83 | 7.64 | 0 | 0 | 29.76 | 27.84 | 51.58 | 18.41 | 8.18 | 80.57 | 37.94 | 36.43 | 0.01 | -1.28 |
| 2012 (1) | 34.6 | 0 | 0 | 0 | 0.3 | 0 | 0 | 0 | 164.49 | 0 | 7.52 | 0 | 31.76 | 0 | 19.31 | 0 | 96.27 | 0 | 11.5 | 0 | 0.18 | 0 | 3.0 | 0 | 41.08 | 0 | 20.28 | 0 | 0 | 0 | 23.28 | 0 | 43.56 | 0 | 4.53 | 0 | 27.81 | 0 | 0.02 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q4 (20) | 44.88 | -5.62 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46.62 | -0.09 | 3.78 | 0.69 | -67.91 | -79.22 | 51.58 | -3.5 | 22.4 | 29.12 | -4.42 | 5.88 | 74.21 | -1.77 | 23.54 | 9.83 | 0.61 | 1.34 | 0 | 0 | 0 | 0.29 | 0.0 | -17.14 | 41.08 | 0.0 | 0.0 | 32.98 | 0.0 | 4.01 | 0.8 | 0.0 | -74.03 | 42.63 | 2.85 | 3.55 | 76.41 | 1.57 | 0.59 | -1.11 | 44.5 | -38.75 | 41.52 | 5.25 | 2.85 | 0.02 | 3.29 | 16.3 |
| 21Q3 (19) | 47.55 | 13.86 | 17.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46.66 | 1.15 | 10.2 | 2.15 | -20.96 | -51.36 | 53.45 | 1.73 | 28.21 | 30.47 | -0.77 | 6.46 | 75.55 | 17.0 | 32.38 | 9.77 | 0.31 | 0.51 | 0 | 0 | 0 | 0.29 | -6.45 | -21.62 | 41.08 | 0.0 | 0.0 | 32.98 | 4.01 | 4.01 | 0.8 | -74.03 | -74.03 | 41.45 | -10.11 | 8.25 | 75.23 | -7.0 | 2.96 | -2.0 | -19.05 | -81.82 | 39.45 | -11.21 | 6.08 | 0.02 | 11.13 | 13.92 |
| 21Q2 (18) | 41.76 | 13.79 | -7.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46.13 | 22.39 | 23.34 | 2.72 | 24.77 | -30.26 | 52.54 | 10.59 | 31.88 | 30.71 | 4.94 | 7.16 | 64.57 | 2.43 | 16.09 | 9.74 | -1.22 | 2.42 | 0 | 0 | 0 | 0.31 | -6.06 | -22.5 | 41.08 | 0.0 | 0.0 | 31.71 | 0.0 | 0.0 | 3.08 | 0.0 | 0.0 | 46.11 | 6.37 | 36.3 | 80.89 | 3.52 | 17.88 | -1.68 | -61.54 | 62.58 | 44.43 | 5.01 | 51.43 | 0.02 | -2.13 | 1.58 |
| 21Q1 (17) | 36.7 | -18.23 | -1.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.69 | -16.1 | 32.11 | 2.18 | -34.34 | 49.32 | 47.51 | 12.74 | 29.67 | 29.26 | 6.38 | 6.99 | 63.04 | 4.94 | 18.41 | 9.86 | 1.65 | -14.48 | 0 | 0 | 0 | 0.33 | -5.71 | -23.26 | 41.08 | 0.0 | 0.0 | 31.71 | 0.0 | 3.05 | 3.08 | 0.0 | 30700.0 | 43.35 | 5.3 | 0.88 | 78.14 | 2.87 | 5.95 | -1.04 | -30.0 | 72.92 | 42.31 | 4.81 | 8.13 | 0.02 | 3.53 | 4.41 |
| 20Q4 (16) | 44.88 | 10.54 | 14.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44.92 | 6.09 | 20.17 | 3.32 | -24.89 | 59.62 | 42.14 | 1.08 | 16.02 | 27.51 | -3.9 | 3.91 | 60.07 | 5.26 | 14.9 | 9.7 | -0.21 | -14.39 | 0 | 0 | 0 | 0.35 | -5.41 | -7.89 | 41.08 | 0.0 | 0.0 | 31.71 | 0.0 | 3.05 | 3.08 | 0.0 | 30700.0 | 41.17 | 7.52 | -0.82 | 75.96 | 3.96 | 5.08 | -0.8 | 27.27 | 74.03 | 40.37 | 8.55 | 5.05 | 0.02 | 1.18 | 3.86 |
| 20Q3 (15) | 40.6 | -10.04 | 10.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 42.34 | 13.21 | 18.57 | 4.42 | 13.33 | -11.24 | 41.69 | 4.64 | 12.01 | 28.62 | -0.12 | 3.5 | 57.07 | 2.61 | 7.52 | 9.72 | 2.21 | -15.92 | 0 | 0 | 0 | 0.37 | -7.5 | -11.9 | 41.08 | 0.0 | 0.0 | 31.71 | 0.0 | 3.05 | 3.08 | 0.0 | 30700.0 | 38.29 | 13.18 | -1.82 | 73.07 | 6.48 | 4.71 | -1.1 | 75.5 | 28.57 | 37.19 | 26.76 | -0.72 | 0.02 | -0.9 | 7.94 |
| 20Q2 (14) | 45.13 | 21.61 | 23.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.4 | 31.09 | 15.65 | 3.9 | 167.12 | 302.06 | 39.84 | 8.73 | 10.21 | 28.66 | 4.78 | 5.95 | 55.62 | 4.47 | 3.15 | 9.51 | -17.52 | -18.58 | 0 | 0 | 0 | 0.4 | -6.98 | -14.89 | 41.08 | 0.0 | 0.0 | 31.71 | 3.05 | 3.05 | 3.08 | 30700.0 | 30700.0 | 33.83 | -21.27 | -0.56 | 68.62 | -6.96 | 5.9 | -4.49 | -16.93 | -675.64 | 29.34 | -25.02 | -15.69 | 0.02 | 0.58 | 13.16 |
| 20Q1 (13) | 37.11 | -4.94 | 33.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28.53 | -23.68 | -10.17 | 1.46 | -29.81 | 7.35 | 36.64 | 0.88 | -1.35 | 27.35 | 3.31 | 2.25 | 53.24 | 1.84 | 5.11 | 11.53 | 1.77 | -3.6 | 0 | 0 | 0 | 0.43 | 13.16 | -14.0 | 41.08 | 0.0 | 0.0 | 30.77 | 0.0 | 2.23 | 0.01 | 0.0 | 0 | 42.97 | 3.52 | 4.55 | 73.75 | 2.02 | 3.58 | -3.84 | -24.68 | -312.15 | 39.13 | 1.82 | -8.81 | 0.02 | 2.99 | 10.37 |
| 19Q4 (12) | 39.04 | 6.41 | 0.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.38 | 4.68 | 7.51 | 2.08 | -58.23 | 144.71 | 36.32 | -2.42 | -1.3 | 26.47 | -4.27 | 6.89 | 52.28 | -1.51 | -0.11 | 11.33 | -1.99 | -5.11 | 0 | 0 | 0 | 0.38 | -9.52 | -28.3 | 41.08 | 0.0 | 0.0 | 30.77 | 0.0 | 2.23 | 0.01 | 0.0 | 0 | 41.51 | 6.44 | 4.35 | 72.29 | 3.6 | 3.45 | -3.08 | -100.0 | -30700.0 | 38.43 | 2.59 | -3.37 | 0.02 | 5.14 | 8.4 |
| 19Q3 (11) | 36.69 | 0.0 | 77.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35.71 | 10.42 | 2.67 | 4.98 | 413.4 | 211.25 | 37.22 | 2.96 | -3.82 | 27.66 | 2.25 | 7.68 | 53.08 | -1.56 | -2.8 | 11.56 | -1.03 | -3.83 | 0 | 0 | 0 | 0.42 | -10.64 | -20.75 | 41.08 | 0.0 | 0.0 | 30.77 | 0.0 | 2.23 | 0.01 | 0.0 | 0 | 39.0 | 14.64 | 0.05 | 69.78 | 7.69 | 1.01 | -1.54 | -297.44 | -113.89 | 37.46 | 7.64 | -2.09 | 0.02 | 3.89 | 14.57 |
| 19Q2 (10) | 36.69 | 32.12 | 44.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32.34 | 1.83 | -13.83 | 0.97 | -28.68 | 38.57 | 36.15 | -2.67 | -3.19 | 27.05 | 1.11 | 15.07 | 53.92 | 6.46 | -3.18 | 11.68 | -2.34 | -4.5 | 0 | 0 | 0 | 0.47 | -6.0 | -18.97 | 41.08 | 0.0 | 0.0 | 30.77 | 2.23 | 2.23 | 0.01 | 0 | 0 | 34.02 | -17.23 | -8.99 | 64.8 | -8.99 | -3.97 | 0.78 | -56.91 | -66.52 | 34.8 | -18.9 | -12.36 | 0.02 | -1.89 | 26.93 |
| 19Q1 (9) | 27.77 | -28.35 | 21.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31.76 | -8.66 | -23.47 | 1.36 | 60.0 | -62.22 | 37.14 | 0.92 | 0.54 | 26.75 | 8.0 | 21.32 | 50.65 | -3.23 | -12.05 | 11.96 | 0.17 | -4.93 | 0 | 0 | 0 | 0.5 | -5.66 | -72.38 | 41.08 | 0.0 | 0.0 | 30.1 | 0.0 | 3.9 | 0 | 0 | 0 | 41.1 | 3.32 | -10.71 | 71.2 | 1.89 | -5.07 | 1.81 | 18200.0 | -33.21 | 42.91 | 7.9 | -11.96 | 0.02 | 1.15 | 1.75 |
| 18Q4 (8) | 38.76 | 87.52 | -6.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34.77 | -0.03 | -5.7 | 0.85 | -46.88 | -44.44 | 36.8 | -4.91 | 0.93 | 24.77 | -3.57 | 13.81 | 52.34 | -4.16 | -19.92 | 11.94 | -0.67 | -3.48 | 0 | 0 | 0 | 0.53 | 0.0 | -71.51 | 41.08 | 0.0 | 0.0 | 30.1 | 0.0 | 3.9 | 0 | 0 | 0 | 39.78 | 2.05 | -6.09 | 69.88 | 1.16 | -2.03 | -0.01 | 98.61 | -100.68 | 39.77 | 3.95 | -9.26 | 0.02 | 11.13 | -0.83 |
| 18Q3 (7) | 20.67 | -18.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34.78 | -7.33 | -19.04 | 1.6 | 128.57 | -39.16 | 38.7 | 3.64 | 0 | 25.68 | 9.27 | 0 | 54.61 | -1.94 | 0 | 12.02 | -1.72 | 0 | 0 | 0 | 0 | 0.53 | -8.62 | 0 | 41.08 | 0.0 | 0.0 | 30.1 | 0.0 | 0 | 0 | 0 | 0 | 38.98 | 4.28 | 0 | 69.08 | 2.37 | -2.18 | -0.72 | -130.9 | 0 | 38.26 | -3.65 | 0 | 0.01 | 15.1 | -6.69 |
| 18Q2 (6) | 25.46 | 11.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.53 | -9.57 | -18.77 | 0.7 | -80.56 | -79.17 | 37.34 | 1.08 | 0 | 23.50 | 6.6 | 0 | 55.69 | -3.3 | 0 | 12.23 | -2.78 | 0 | 0 | 0 | 0 | 0.58 | -67.96 | 0 | 41.08 | 0.0 | 0.0 | 30.1 | 3.9 | 0 | 0 | 0 | 0 | 37.38 | -18.79 | 0 | 67.48 | -10.03 | -0.74 | 2.33 | -14.02 | 0 | 39.71 | -18.53 | 0 | 0.01 | -21.35 | -16.85 |
| 18Q1 (5) | 22.83 | -44.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41.5 | 12.56 | 0.0 | 3.6 | 135.29 | -4.0 | 36.94 | 1.32 | 0 | 22.05 | 1.32 | 0 | 57.59 | -11.89 | 0 | 12.58 | 1.7 | 0 | 0 | 0 | 0 | 1.81 | -2.69 | 0 | 41.08 | 0.0 | 0.0 | 28.97 | 0.0 | 0 | 0 | 0 | 0 | 46.03 | 8.66 | 0 | 75.0 | 5.15 | 0.7 | 2.71 | 84.35 | 0 | 48.74 | 11.2 | 0 | 0.02 | -1.42 | -1.12 |
| 17Q4 (4) | 41.36 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 36.87 | -14.18 | 0.0 | 1.53 | -41.83 | 0.0 | 36.46 | 0 | 0.0 | 21.76 | 0 | 0.0 | 65.36 | 0 | 0.0 | 12.37 | 0 | 0.0 | 0 | 0 | 0.0 | 1.86 | 0 | 0.0 | 41.08 | 0.0 | 0.0 | 28.97 | 0 | 0.0 | 0 | 0 | 0.0 | 42.36 | 0 | 0.0 | 71.33 | 1.01 | 0.0 | 1.47 | 0 | 0.0 | 43.83 | 0 | 0.0 | 0.02 | 4.56 | 0.0 |
