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) | 1013.77 | 17.98 | 0 | 0 | 0 | 0 | 0 | 0 | 3232.48 | -4.68 | 155.48 | 14.34 | 1.34 | -44.63 | 0.04 | -41.91 | 0 | 0 | 368.39 | 59.22 | 0 | 0 | 0 | 0 | 473.14 | 6.0 | 162.63 | 19.02 | 383.75 | 10.25 | 163.51 | 28.05 | 709.88 | 15.92 | 541.4 | 83.04 | 704.91 | 66.46 | 0.00 | 0 |
2019 (9) | 859.28 | 100.08 | 0 | 0 | 0 | 0 | 0 | 0 | 3391.15 | 0.18 | 135.98 | 33.6 | 2.42 | -15.09 | 0.07 | -15.24 | 0 | 0 | 231.37 | -0.03 | 0 | 0 | 0 | 0 | 446.36 | 11.21 | 136.64 | 17.51 | 348.07 | 35.24 | 127.69 | 17.39 | 612.4 | 26.94 | 295.79 | 0 | 423.48 | 0 | 0.00 | 0 |
2018 (8) | 429.47 | -3.96 | 0 | 0 | 0 | 0 | 0 | 0 | 3384.95 | 32.57 | 101.78 | 12.04 | 2.85 | -10.66 | 0.08 | -32.61 | 0 | 0 | 231.44 | -0.03 | 0 | 0 | 0 | 0 | 401.36 | 6.0 | 116.28 | 18.52 | 257.38 | 9.72 | 108.77 | 0.64 | 482.44 | 9.45 | -175.74 | 0 | -66.97 | 0 | 0.00 | 0 |
2017 (7) | 447.18 | 30.3 | 0 | 0 | 0 | 0 | 0 | 0 | 2553.28 | 7.63 | 90.84 | -4.06 | 3.19 | -11.39 | 0.12 | -17.67 | 0 | 0 | 231.5 | -0.86 | 0 | 0 | 0 | 0 | 378.64 | 9.0 | 98.11 | 23.91 | 234.58 | 9.24 | 108.08 | -6.29 | 440.77 | 7.7 | 111.07 | 255.99 | 219.15 | 49.55 | 0.00 | 0 |
2016 (6) | 343.19 | -34.54 | 0 | 0 | 0 | 0 | 0 | 0 | 2372.22 | 16.33 | 94.68 | 3.23 | 3.6 | -13.88 | 0.15 | -25.96 | 0 | 0 | 233.5 | -3.81 | 0 | 0 | 0 | 0 | 347.38 | 4.0 | 79.18 | 30.17 | 214.73 | 8.48 | 115.34 | 29.81 | 409.25 | 17.72 | 31.2 | -74.28 | 146.54 | -30.27 | 0.00 | 0 |
2015 (5) | 524.27 | -14.37 | 0 | 0 | 0 | 0 | 0 | 0 | 2039.26 | 5.32 | 91.72 | 40.83 | 4.18 | -12.92 | 0.20 | -17.31 | 0 | 0 | 242.74 | 3.06 | 0 | 0 | 0 | 0 | 334.01 | 10.0 | 60.83 | 27.23 | 197.95 | 17.99 | 88.85 | 44.07 | 347.64 | 25.39 | 121.29 | 2.62 | 210.14 | 16.84 | 0.00 | 0 |
2014 (4) | 612.24 | -45.68 | 0 | 0 | 0 | 0 | 0 | 0 | 1936.31 | -6.77 | 65.13 | 8.57 | 4.8 | -6.43 | 0.25 | 0.36 | 0 | 0 | 235.53 | 2.97 | 0 | 0 | 0 | 0 | 303.65 | 11.55 | 47.81 | 24.64 | 167.77 | 146.43 | 61.67 | -51.58 | 277.25 | 18.58 | 118.19 | 117.54 | 179.86 | -1.01 | 0.00 | 0 |
2013 (3) | 1127.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2076.96 | 0 | 59.99 | 0 | 5.13 | 0 | 0.25 | 0 | 0 | 0 | 228.73 | 0 | 0 | 0 | 0 | 0 | 272.21 | 0 | 38.36 | 0 | 68.08 | 0 | 127.37 | 0 | 233.81 | 0 | 54.33 | 0 | 181.7 | 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 | |||||||||||||||||||||||||||||||||||||||||
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21Q3 (20) | 1316.57 | -6.67 | 118.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 736.48 | -1.79 | -15.94 | 94.02 | 40.48 | 37.52 | 0.68 | -13.92 | -20.0 | 0.02 | -10.1 | -19.71 | 0 | 0 | 0 | 370.77 | -0.02 | 1.28 | 0 | 0 | 0 | 0 | 0 | 0 | 492.07 | 0.0 | 4.0 | 192.84 | 0.0 | 18.58 | 463.79 | 0.0 | 21.79 | 267.12 | 54.72 | 63.62 | 923.75 | 11.39 | 30.72 | 170.22 | -45.56 | -35.96 | 437.34 | -9.89 | 1.93 | 0.00 | 0 | 0 |
21Q2 (19) | 1410.73 | 53.11 | 67.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 749.9 | -4.74 | -4.1 | 66.93 | -32.0 | 88.8 | 0.79 | 33.9 | -20.2 | 0.02 | 35.21 | -24.27 | 0 | 0 | 0 | 370.86 | 0.68 | 60.61 | 0 | 0 | 0 | 0 | 0 | 0 | 492.07 | 4.0 | 4.0 | 192.84 | 18.58 | 18.58 | 463.79 | 20.86 | 21.79 | 172.65 | -32.23 | 80.84 | 829.27 | 3.51 | 29.8 | 312.69 | 27.31 | 43.77 | 485.34 | -3.01 | 55.08 | 0.00 | 0 | 0 |
21Q1 (18) | 921.4 | -9.11 | 39.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 787.24 | -9.07 | 11.1 | 98.42 | 1292.08 | 120.72 | 0.59 | -55.97 | -25.32 | 0.02 | -57.02 | -28.36 | 0 | 0 | 0 | 368.37 | -0.01 | 59.28 | 0 | 0 | 0 | 0 | 0 | 0 | 473.14 | 0.0 | 6.0 | 162.63 | 0.0 | 19.02 | 383.75 | 0.0 | 10.25 | 254.77 | 55.81 | 47.88 | 801.15 | 12.86 | 21.94 | 245.62 | -54.63 | 225.12 | 500.39 | -29.01 | 2183.22 | 0.00 | 0 | 0 |
20Q4 (17) | 1013.77 | 68.63 | 17.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 865.79 | -1.18 | 10.42 | 7.07 | -89.66 | 9.1 | 1.34 | 57.65 | -44.63 | 0.04 | 53.66 | -41.91 | 0 | 0 | 0 | 368.39 | 0.63 | 59.22 | 0 | 0 | 0 | 0 | 0 | 0 | 473.14 | 0.0 | 6.0 | 162.63 | 0.0 | 19.02 | 383.75 | 0.77 | 10.25 | 163.51 | 0.15 | 28.05 | 709.88 | 0.45 | 15.92 | 541.4 | 103.69 | 83.04 | 704.91 | 64.29 | 66.46 | 0.00 | 0 | 0 |
20Q3 (16) | 601.19 | -28.45 | 33.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 876.11 | 12.04 | 4.65 | 68.37 | 92.86 | 24.29 | 0.85 | -14.14 | -29.75 | 0.03 | -15.2 | -21.65 | 0 | 0 | 0 | 366.1 | 58.55 | 58.18 | 0 | 0 | 0 | 0 | 0 | 0 | 473.14 | 0.0 | 6.0 | 162.63 | 0.0 | 19.02 | 380.8 | 0.0 | 10.12 | 163.26 | 71.01 | 26.79 | 706.69 | 10.61 | 15.62 | 265.8 | 22.21 | 11.44 | 429.06 | 37.09 | 16.82 | 0.00 | 0 | 0 |
20Q2 (15) | 840.28 | 27.14 | 139.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 781.97 | 10.35 | -7.59 | 35.45 | -20.5 | -23.66 | 0.99 | 25.32 | -36.13 | 0.03 | 27.9 | -26.25 | 0 | 0 | 0 | 230.91 | -0.16 | -0.23 | 0 | 0 | 0 | 0 | 0 | 0 | 473.14 | 6.0 | 6.0 | 162.63 | 19.02 | 19.02 | 380.8 | 9.4 | 10.12 | 95.47 | -44.58 | 27.89 | 638.9 | -2.75 | 14.69 | 217.5 | 210.8 | -2.8 | 312.97 | 1402.96 | 4.88 | 0.00 | 0 | 0 |
20Q1 (14) | 660.89 | -23.09 | 44.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 708.61 | -9.62 | -23.28 | 44.59 | 588.12 | 58.91 | 0.79 | -67.36 | -48.37 | 0.02 | -65.14 | -41.87 | 0 | 0 | 0 | 231.27 | -0.04 | -0.07 | 0 | 0 | 0 | 0 | 0 | 0 | 446.36 | 0.0 | 11.21 | 136.64 | 0.0 | 17.51 | 348.07 | 0.0 | 35.24 | 172.28 | 34.92 | 25.82 | 656.99 | 7.28 | 28.67 | -196.3 | -166.36 | -342.26 | -24.02 | -105.67 | -111.02 | 0.00 | 0 | 0 |
19Q4 (13) | 859.28 | 90.31 | 100.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 784.07 | -6.35 | -13.56 | 6.48 | -88.22 | 303.77 | 2.42 | 100.0 | -15.09 | 0.07 | 107.25 | -15.24 | 0 | 0 | 0 | 231.37 | -0.03 | -0.03 | 0 | 0 | 0 | 0 | 0 | 0 | 446.36 | 0.0 | 11.21 | 136.64 | 0.0 | 17.51 | 348.07 | 0.66 | 35.24 | 127.69 | -0.83 | 17.39 | 612.4 | 0.2 | 26.94 | 295.79 | 24.02 | 268.31 | 423.48 | 15.3 | 732.34 | 0.00 | 0 | 0 |
19Q3 (12) | 451.51 | 28.79 | -18.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 837.19 | -1.07 | -8.6 | 55.01 | 18.45 | 29.83 | 1.21 | -21.94 | -22.93 | 0.03 | -20.18 | -31.18 | 0 | 0 | 0 | 231.44 | 0.0 | -0.03 | 0 | 0 | 0 | 0 | 0 | 0 | 446.36 | 0.0 | 11.21 | 136.64 | 0.0 | 17.51 | 345.8 | 0.0 | 36.51 | 128.76 | 72.48 | 11.74 | 611.2 | 9.71 | 26.06 | 238.51 | 6.59 | 32572.6 | 367.27 | 23.08 | 216.72 | 0.00 | 0 | 0 |
19Q2 (11) | 350.58 | -23.13 | -28.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 846.21 | -8.39 | 2.1 | 46.44 | 65.5 | 79.93 | 1.55 | 1.31 | -25.48 | 0.04 | 0.82 | -39.25 | 0 | 0 | 0 | 231.44 | 0.0 | 0.29 | 0 | 0 | 0 | 0 | 0 | 0 | 446.36 | 11.21 | 11.21 | 136.64 | 17.51 | 17.51 | 345.8 | 34.35 | 36.51 | 74.65 | -45.48 | -3.69 | 557.08 | 9.1 | 24.6 | 223.76 | 176.14 | 467.6 | 298.41 | 36.91 | 1693.33 | 0.00 | 0 | 0 |
19Q1 (10) | 456.04 | 6.19 | -10.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 923.68 | 1.83 | 25.99 | 28.06 | 982.39 | -23.71 | 1.53 | -46.32 | 19.53 | 0.04 | -49.18 | -9.44 | 0 | 0 | 0 | 231.44 | 0.0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0 | 401.36 | 0.0 | 6.0 | 116.28 | 0.0 | 18.52 | 257.38 | 0.0 | 9.72 | 136.93 | 25.89 | -3.72 | 510.6 | 5.84 | 7.52 | 81.03 | 146.11 | 108.57 | 217.96 | 425.46 | 20.37 | 0.00 | 0 | 0 |
18Q4 (9) | 429.47 | -22.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 907.08 | -0.97 | 37.39 | -3.18 | -107.51 | -121.49 | 2.85 | 81.53 | 0 | 0.08 | 68.29 | 0 | 0 | 0 | 0 | 231.44 | -0.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 401.36 | 0.0 | 6.0 | 116.28 | 0.0 | 0 | 257.38 | 1.6 | 0 | 108.77 | -5.61 | 0 | 482.44 | -0.5 | 9.45 | -175.74 | -24173.97 | -258.22 | -66.97 | -157.75 | -160.3 | 0.00 | 0 | 0 |
18Q3 (8) | 553.1 | 13.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 916.0 | 10.53 | 29.59 | 42.37 | 64.16 | -19.45 | 1.57 | -24.52 | 0 | 0.05 | -29.55 | 0 | 0 | 0 | 0 | 231.51 | 0.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 401.36 | 0.0 | 6.0 | 116.28 | 0.0 | 0 | 253.32 | 0.0 | 0 | 115.23 | 48.66 | 0 | 484.84 | 8.44 | 13.75 | 0.73 | 101.2 | -97.9 | 115.96 | 596.88 | 234.08 | 0.00 | 0 | 0 |
18Q2 (7) | 488.52 | -4.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 828.77 | 13.05 | 36.19 | 25.81 | -29.83 | 11.78 | 2.08 | 62.5 | 0 | 0.07 | 50.28 | 0 | 0 | 0 | 0 | 230.77 | -0.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 401.36 | 6.0 | 6.0 | 116.28 | 18.52 | 0 | 253.32 | 7.99 | 0 | 77.51 | -45.5 | 0 | 447.11 | -5.85 | 19.67 | -60.87 | -256.68 | -177.27 | 16.64 | -90.81 | -78.88 | 0.00 | 0 | 0 |
18Q1 (6) | 511.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 733.11 | 11.04 | 26.92 | 36.78 | 148.51 | 10408.57 | 1.28 | 0 | 0 | 0.05 | 0 | 0 | 0 | 0 | 0 | 231.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 378.64 | 0.0 | 9.0 | 98.11 | 0 | 0 | 234.58 | 0 | 0 | 142.22 | 0 | 0 | 474.91 | 7.75 | 15.94 | 38.85 | -65.02 | 70.69 | 181.07 | 63.02 | 695.56 | 0.00 | 0 | 0 |
17Q4 (5) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 660.24 | -6.6 | 16.48 | 14.8 | -71.86 | 270.93 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 378.64 | 0.0 | 9.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 440.77 | 3.41 | 7.7 | 111.07 | 219.99 | 255.99 | 111.07 | 219.99 | 255.99 | 0.00 | 0 | 0 |
17Q3 (4) | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 706.87 | 16.16 | 0.0 | 52.6 | 127.8 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 378.64 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 426.24 | 14.08 | 0.0 | 34.71 | -55.94 | 0.0 | 34.71 | -55.94 | 0.0 | 0.00 | 0 | 0.0 |