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) | 89.36 | 30.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40.75 | 40.08 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.24 | -22.91 | 0 | 0 | 0 | 0 | 383.47 | 1.65 | 23.8 | 10.75 | 3.35 | 0.0 | 42.44 | 84.04 | 69.58 | 45.26 | 78.27 | 37.17 | 120.71 | 50.66 | 0.00 | -9.16 |
2020 (9) | 68.54 | -16.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.09 | 27.98 | 0 | 0 | 0.00 | 0 | 0 | 0 | 5.5 | -22.21 | 0 | 0 | 0 | 0 | 377.25 | 1.64 | 21.49 | 11.64 | 3.35 | 0.0 | 23.06 | 2.67 | 47.9 | 6.33 | 57.06 | 48.75 | 80.12 | 31.73 | 0.00 | 1.73 |
2019 (8) | 82.52 | 39.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22.73 | -9.44 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.07 | 1.58 | 0 | 0 | 0 | 0 | 371.18 | 2.56 | 19.25 | 14.99 | 3.35 | -61.71 | 22.46 | -19.87 | 45.05 | -15.83 | 38.36 | 20.25 | 60.82 | 1.49 | 0.00 | -3.08 |
2018 (7) | 59.33 | -15.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.1 | 7.59 | 0 | 0 | 0.00 | 0 | 0 | 0 | 6.96 | 1.9 | 0 | 0 | 0 | 0 | 361.9 | 2.16 | 16.74 | 16.25 | 8.75 | -36.18 | 28.03 | 22.24 | 53.52 | 4.84 | 31.9 | 0 | 59.93 | 242.07 | 0.00 | 15.8 |
2017 (6) | 69.85 | -2.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.33 | 64.88 | 0 | 0 | 0.00 | 0 | 0 | 0 | 6.83 | -3.8 | 0 | 0 | 0 | 0 | 354.24 | 0.0 | 14.4 | 10.85 | 13.71 | 269.54 | 22.93 | 61.48 | 51.05 | 65.26 | -5.41 | 0 | 17.52 | 357.44 | 0.00 | -0.63 |
2016 (5) | 71.85 | -38.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.15 | -28.79 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.1 | -0.7 | 0 | 0 | 0 | 0 | 354.24 | 4.3 | 12.99 | 17.66 | 3.71 | -16.63 | 14.2 | -27.03 | 30.89 | -11.62 | -10.37 | 0 | 3.83 | -79.95 | 0.00 | -0.14 |
2015 (4) | 116.61 | 58.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.87 | -18.67 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.15 | 8.66 | 0 | 0 | 0 | 0 | 339.63 | 5.63 | 11.04 | 28.37 | 4.45 | -13.09 | 19.46 | -20.28 | 34.95 | -8.34 | -0.36 | 0 | 19.1 | -18.06 | 0.00 | -4.19 |
2014 (3) | 73.38 | -13.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24.43 | 17.4 | 0 | 0 | 0.00 | 0 | 0 | 0 | 6.58 | 10.4 | 0 | 0 | 0 | 0 | 321.52 | 3.75 | 8.6 | 25.0 | 5.12 | 22.78 | 24.41 | 42.17 | 38.13 | 35.07 | -1.1 | 0 | 23.31 | 51.36 | 0.00 | -6.18 |
2013 (2) | 84.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20.81 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 5.96 | 0 | 0 | 0 | 0 | 0 | 309.91 | 0 | 6.88 | 0 | 4.17 | 0 | 17.17 | 0 | 28.23 | 0 | -1.77 | 0 | 15.4 | 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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22Q2 (20) | 81.53 | 9.29 | -14.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.39 | 10.83 | -23.73 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.97 | -2.93 | -9.14 | 0 | 0 | 0 | 0 | 0 | 0 | 383.47 | 0.0 | 1.65 | 28.04 | 17.82 | 30.48 | 4.06 | 0.0 | 21.19 | 25.93 | -48.35 | -39.33 | 58.02 | -25.66 | -14.15 | 77.09 | -12.02 | 4.7 | 103.02 | -25.25 | -11.47 | 0.00 | 1.17 | 2.41 |
22Q1 (19) | 74.6 | -16.52 | 1.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.57 | 7.38 | -13.29 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.12 | 20.75 | -20.62 | 0 | 0 | 0 | 0 | 0 | 0 | 383.47 | 0.0 | 1.65 | 23.8 | 0.0 | 10.75 | 4.06 | 21.19 | 21.19 | 50.2 | 18.28 | 54.27 | 78.05 | 12.17 | 36.02 | 87.62 | 11.95 | 41.12 | 137.82 | 14.17 | 45.64 | 0.00 | 6.2 | -3.01 |
21Q4 (18) | 89.36 | 3.71 | 30.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.05 | -49.53 | 9.64 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.24 | 15.53 | -22.91 | 0 | 0 | 0 | 0 | 0 | 0 | 383.47 | 0.0 | 1.65 | 23.8 | 0.0 | 10.75 | 3.35 | 0.0 | 0.0 | 42.44 | 26.12 | 84.04 | 69.58 | 14.46 | 45.26 | 78.27 | 5.83 | 37.17 | 120.71 | 12.17 | 50.66 | 0.00 | -2.4 | -9.16 |
21Q3 (17) | 86.16 | -9.45 | 8.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.97 | 27.0 | 38.87 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.67 | -32.91 | -33.03 | 0 | 0 | 0 | 0 | 0 | 0 | 383.47 | 1.65 | 1.65 | 23.8 | 10.75 | 10.75 | 3.35 | 0.0 | 0.0 | 33.65 | -21.27 | 62.48 | 60.79 | -10.05 | 33.46 | 73.96 | 0.45 | 71.84 | 107.61 | -7.53 | 68.8 | 0.00 | -2.34 | -7.83 |
21Q2 (16) | 95.15 | 29.69 | 31.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.0 | 26.0 | 14.7 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.47 | -15.19 | 0.55 | 0 | 0 | 0 | 0 | 0 | 0 | 377.25 | 0.0 | 0.0 | 21.49 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 42.74 | 31.35 | 230.8 | 67.58 | 17.78 | 78.97 | 73.63 | 18.59 | 70.48 | 116.37 | 22.97 | 107.4 | 0.00 | -4.18 | -7.17 |
21Q1 (15) | 73.37 | 7.05 | -8.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.73 | 35.77 | 189.07 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.45 | 17.27 | 13.76 | 0 | 0 | 0 | 0 | 0 | 0 | 377.25 | 0.0 | 1.64 | 21.49 | 0.0 | 11.64 | 3.35 | 0.0 | 0.0 | 32.54 | 41.11 | 27.41 | 57.38 | 19.79 | 19.19 | 62.09 | 8.82 | 141.69 | 94.63 | 18.11 | 84.72 | 0.00 | -0.54 | -0.94 |
20Q4 (14) | 68.54 | -13.8 | -16.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.43 | -36.08 | 89.12 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.5 | 0.36 | -22.21 | 0 | 0 | 0 | 0 | 0 | 0 | 377.25 | 0.0 | 1.64 | 21.49 | 0.0 | 11.64 | 3.35 | 0.0 | 0.0 | 23.06 | 11.35 | 2.67 | 47.9 | 5.16 | 6.33 | 57.06 | 32.57 | 48.75 | 80.12 | 25.68 | 31.73 | 0.00 | -0.97 | 1.73 |
20Q3 (13) | 79.51 | 10.11 | 11.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.06 | 4.9 | 9.23 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.48 | 0.74 | -22.49 | 0 | 0 | 0 | 0 | 0 | 0 | 377.25 | 0.0 | 1.64 | 21.49 | 0.0 | 11.64 | 3.35 | 0.0 | 0.0 | 20.71 | 60.29 | 8.2 | 45.55 | 20.63 | 9.13 | 43.04 | -0.35 | 6.27 | 63.75 | 13.62 | 6.89 | 0.00 | -1.64 | -0.74 |
20Q2 (12) | 72.21 | -9.6 | 4.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.59 | 217.55 | 75.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.44 | -4.06 | -21.39 | 0 | 0 | 0 | 0 | 0 | 0 | 377.25 | 1.64 | 1.64 | 21.49 | 11.64 | 11.64 | 3.35 | 0.0 | 0.0 | 12.92 | -49.41 | 29.98 | 37.76 | -21.56 | 16.08 | 43.19 | 68.12 | 0.7 | 56.11 | 9.53 | 6.21 | 0.00 | 2.24 | -0.61 |
20Q1 (11) | 79.88 | -3.2 | 20.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.02 | -11.18 | -34.91 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.67 | -19.8 | -18.65 | 0 | 0 | 0 | 0 | 0 | 0 | 371.18 | 0.0 | 2.56 | 19.25 | 0.0 | 14.99 | 3.35 | 0.0 | -61.71 | 25.54 | 13.71 | -21.46 | 48.14 | 6.86 | -17.01 | 25.69 | -33.03 | -25.99 | 51.23 | -15.77 | -23.8 | 0.00 | 2.14 | -1.05 |
19Q4 (10) | 82.52 | 15.4 | 39.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.4 | -63.08 | -9.57 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.07 | 0.0 | 1.58 | 0 | 0 | 0 | 0 | 0 | 0 | 371.18 | 0.0 | 2.56 | 19.25 | 0.0 | 14.99 | 3.35 | 0.0 | -61.71 | 22.46 | 17.35 | -19.87 | 45.05 | 7.93 | -15.83 | 38.36 | -5.28 | 20.25 | 60.82 | 1.98 | 1.49 | 0.00 | -3.38 | -3.08 |
19Q3 (9) | 71.51 | 3.67 | 5.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.21 | 68.07 | 22.96 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.07 | 2.17 | 2.17 | 0 | 0 | 0 | 0 | 0 | 0 | 371.18 | 0.0 | 2.56 | 19.25 | 0.0 | 14.99 | 3.35 | 0.0 | -61.71 | 19.14 | 92.56 | -21.43 | 41.74 | 28.31 | -16.27 | 40.5 | -5.57 | 23.78 | 59.64 | 12.89 | 4.48 | 0.00 | -1.51 | -0.34 |
19Q2 (8) | 68.98 | 3.79 | 9.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.48 | 18.1 | -34.99 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.92 | -0.72 | 0.14 | 0 | 0 | 0 | 0 | 0 | 0 | 371.18 | 2.56 | 2.56 | 19.25 | 14.99 | 14.99 | 3.35 | -61.71 | -61.71 | 9.94 | -69.43 | -39.54 | 32.53 | -43.92 | -22.42 | 42.89 | 23.57 | 25.34 | 52.83 | -21.42 | 4.28 | 0.00 | 1.8 | 2.4 |
19Q1 (7) | 66.46 | 12.02 | 3.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.64 | 23.4 | -14.39 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.97 | 0.14 | -0.57 | 0 | 0 | 0 | 0 | 0 | 0 | 361.9 | 0.0 | 2.16 | 16.74 | 0.0 | 16.25 | 8.75 | 0.0 | -36.18 | 32.52 | 16.02 | 5.48 | 58.01 | 8.39 | -1.58 | 34.71 | 8.81 | 26.4 | 67.23 | 12.18 | 15.34 | 0.00 | 0.04 | 1.19 |
18Q4 (6) | 59.33 | -12.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.76 | -49.8 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 361.9 | 0.0 | 0 | 16.74 | 0.0 | 0 | 8.75 | 0.0 | 0 | 28.03 | 15.07 | 0 | 53.52 | 7.36 | 0 | 31.9 | -2.51 | 0 | 59.93 | 4.99 | 0 | 0.00 | -0.64 | 0 |
18Q3 (5) | 68.03 | 8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.49 | -11.15 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.92 | 0.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 361.9 | 0.0 | 0 | 16.74 | 0.0 | 0 | 8.75 | 0.0 | 0 | 24.36 | 48.18 | 0 | 49.85 | 18.89 | 0 | 32.72 | -4.38 | 0 | 57.08 | 12.67 | 0 | 0.00 | 1.2 | 0 |
18Q2 (4) | 62.8 | -2.26 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 8.43 | 55.54 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 6.91 | -1.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 361.9 | 2.16 | 0.0 | 16.74 | 16.25 | 0.0 | 8.75 | -36.18 | 0.0 | 16.44 | -46.68 | 0.0 | 41.93 | -28.86 | 0.0 | 34.22 | 24.62 | 0.0 | 50.66 | -13.09 | 0.0 | 0.00 | 0.6 | 0.0 |