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) | 0.98 | 78.18 | 0.51 | 0 | 0 | 0 | 0 | 0 | 5.18 | -4.07 | 0.12 | 20.0 | 0.91 | 40.0 | 17.57 | 45.95 | 0 | 0 | 4.64 | -9.02 | 2.7 | 1.12 | 0 | 0 | 3.0 | 0.0 | 0.01 | 0 | 0 | 0 | 0.16 | 45.45 | 0.18 | 63.64 | 0.07 | 0.0 | 0.23 | 27.78 | 0.00 | 0 |
2019 (9) | 0.55 | 22.22 | 0 | 0 | 0.03 | 0.0 | 0 | 0 | 5.4 | 46.34 | 0.1 | 11.11 | 0.65 | -8.45 | 12.04 | -37.44 | 0 | 0 | 5.1 | 0.79 | 2.67 | 0.0 | 0 | 0 | 3.0 | 0.0 | 0 | 0 | 0 | 0 | 0.11 | 450.0 | 0.11 | 450.0 | 0.07 | 0.0 | 0.18 | 100.0 | 0.00 | 0 |
2018 (8) | 0.45 | 25.0 | 0 | 0 | 0.03 | 0 | 0 | 0 | 3.69 | 30.39 | 0.09 | 0 | 0.71 | 24.56 | 19.24 | -4.47 | 0 | 0 | 5.06 | -0.39 | 2.67 | 2.69 | 0 | 0 | 3.0 | 0.0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0.02 | 0 | 0.07 | 0.0 | 0.09 | 0 | 0.00 | 0 |
2017 (7) | 0.36 | -2.7 | 0.03 | 0 | 0 | 0 | 0 | 0 | 2.83 | -16.76 | -0.06 | 0 | 0.57 | 29.55 | 20.14 | 55.64 | 0 | 0 | 5.08 | 8.32 | 2.6 | 0.0 | 0 | 0 | 3.0 | 0.0 | 0 | 0 | 0 | 0 | -0.07 | 0 | -0.07 | 0 | 0.07 | 0 | 0 | 0 | 0.00 | 0 |
2016 (6) | 0.37 | 5.71 | 0 | 0 | 0 | 0 | 0 | 0 | 3.4 | 24.09 | 0.09 | 28.57 | 0.44 | -18.52 | 12.94 | -34.34 | 0 | 0 | 4.69 | 4.92 | 2.6 | 17.65 | 0 | 0 | 3.0 | 0.0 | 0 | 0 | 0 | 0 | -0.01 | 0 | -0.01 | 0 | 0 | 0 | -0.01 | 0 | 0.00 | 0 |
2015 (5) | 0.35 | 12.9 | 0.3 | 150.0 | 0.39 | 0 | 0 | 0 | 2.74 | -9.57 | 0.07 | -82.5 | 0.54 | -22.86 | 19.71 | -14.69 | 0 | 0 | 4.47 | 5.18 | 2.21 | -15.0 | 0 | 0 | 3.0 | -35.62 | 0 | 0 | 0 | 0 | -0.11 | 0 | -0.11 | 0 | 0 | 0 | -0.11 | 0 | 0.00 | 0 |
2014 (4) | 0.31 | 29.17 | 0.12 | -71.43 | 0 | 0 | 0 | 0 | 3.03 | 10.99 | 0.4 | 344.44 | 0.7 | 218.18 | 23.10 | 186.68 | 0.01 | 0.0 | 4.25 | 11.84 | 2.6 | 111.38 | 0 | 0 | 4.66 | 0.0 | 0 | 0 | 0 | 0 | -1.84 | 0 | -1.84 | 0 | 0 | 0 | -1.84 | 0 | 0.00 | 0 |
2013 (3) | 0.24 | -52.0 | 0.42 | -77.05 | 0.56 | -16.42 | 0 | 0 | 2.73 | 35.15 | 0.09 | 0 | 0.22 | 0.0 | 8.06 | -26.01 | 0.01 | -66.67 | 3.8 | 2.7 | 1.23 | 200.0 | 0.01 | -50.0 | 4.66 | 0.0 | 0 | 0 | 0 | 0 | -2.25 | 0 | -2.25 | 0 | 0 | 0 | -2.25 | 0 | 0.00 | 0 |
2012 (2) | 0.5 | 0 | 1.83 | 0 | 0.67 | 0 | 0 | 0 | 2.02 | 0 | -1.1 | 0 | 0.22 | 0 | 10.89 | 0 | 0.03 | 0 | 3.7 | 0 | 0.41 | 0 | 0.02 | 0 | 4.66 | 0 | 0 | 0 | 0 | 0 | -2.48 | 0 | -2.48 | 0 | 0 | 0 | -2.48 | 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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21Q2 (20) | 0.58 | -30.12 | -1.69 | 0.68 | 6.25 | 126.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 27.73 | 17.83 | 0.06 | 20.0 | 300.0 | 1.73 | 80.21 | 98.85 | 29.93 | 73.04 | 54.13 | 0 | 0 | 0 | 4.64 | 0.0 | 2.2 | 2.7 | 0.0 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.21 | 0.0 | 2000.0 | 0.23 | 4.55 | 1050.0 | 0.07 | 0.0 | 0.0 | 0.28 | 0.0 | 250.0 | 0.00 | 0 | 0 |
21Q1 (19) | 0.83 | -15.31 | 36.07 | 0.64 | 25.49 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.19 | -20.13 | 45.12 | 0.05 | -66.67 | 0 | 0.96 | 5.49 | 88.24 | 17.30 | -1.54 | 60.76 | 0 | 0 | 0 | 4.64 | 0.0 | 2.88 | 2.7 | 0.0 | 2.66 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.21 | 31.25 | 90.91 | 0.22 | 22.22 | 100.0 | 0.07 | 0.0 | 0.0 | 0.28 | 21.74 | 55.56 | 0.00 | 0 | 0 |
20Q4 (18) | 0.98 | 75.0 | 78.18 | 0.51 | 0.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.49 | -5.7 | 41.9 | 0.15 | 0 | 1400.0 | 0.91 | -27.78 | 40.0 | 17.57 | -33.91 | 45.68 | 0 | 0 | 0 | 4.64 | 2.2 | -9.02 | 2.7 | 0.0 | 1.12 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.16 | 1500.0 | 45.45 | 0.18 | 500.0 | 63.64 | 0.07 | 0.0 | 0.0 | 0.23 | 187.5 | 27.78 | 0.00 | 0 | 0 |
20Q3 (17) | 0.56 | -5.08 | -12.5 | 0.51 | 70.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.58 | 22.48 | 19.7 | 0 | 100.0 | -100.0 | 1.26 | 44.83 | 55.56 | 26.58 | 36.88 | 76.23 | 0 | 0 | -100.0 | 4.54 | 0.0 | -10.28 | 2.7 | 0.0 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -90.91 | 0.03 | 50.0 | -72.73 | 0.07 | 0.0 | 0.0 | 0.08 | 0.0 | -55.56 | 0.00 | 0 | 0 |
20Q2 (16) | 0.59 | -3.28 | 15.69 | 0.3 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 1.29 | 57.32 | -16.77 | -0.03 | 0 | -200.0 | 0.87 | 70.59 | -17.92 | 19.42 | 80.49 | -9.86 | 0 | 0 | 0 | 4.54 | 0.67 | -10.28 | 2.7 | 2.66 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.01 | -90.91 | -87.5 | 0.02 | -81.82 | -75.0 | 0.07 | 0.0 | 0.0 | 0.08 | -55.56 | -46.67 | 0.00 | 0 | 0 |
20Q1 (15) | 0.61 | 10.91 | -3.17 | 0 | 0 | 0 | 0.07 | 133.33 | 0.0 | 0 | 0 | 0 | 0.82 | -21.9 | -44.22 | 0 | -100.0 | -100.0 | 0.51 | -21.54 | -52.34 | 10.76 | -10.78 | -56.66 | 0 | 0 | 0 | 4.51 | -11.57 | -10.87 | 2.63 | -1.5 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | 120.0 | 0.11 | 0.0 | 120.0 | 0.07 | 0.0 | 0.0 | 0.18 | 0.0 | 50.0 | 0.00 | 0 | 0 |
19Q4 (14) | 0.55 | -14.06 | 22.22 | 0 | 0 | 0 | 0.03 | 0 | 0.0 | 0 | 0 | 0 | 1.05 | -20.45 | 1.94 | 0.01 | -50.0 | -66.67 | 0.65 | -19.75 | -8.45 | 12.06 | -20.05 | -37.5 | 0 | -100.0 | 0 | 5.1 | 0.79 | 0.79 | 2.67 | -1.11 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | 450.0 | 0.11 | 0.0 | 450.0 | 0.07 | 0.0 | 0.0 | 0.18 | 0.0 | 100.0 | 0.00 | 0 | 0 |
19Q3 (13) | 0.64 | 25.49 | 18.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.32 | -14.84 | 51.72 | 0.02 | -33.33 | 0.0 | 0.81 | -23.58 | 37.29 | 15.08 | -29.99 | -10.01 | 0.02 | 0 | 0 | 5.06 | 0.0 | 0.0 | 2.7 | 0.0 | 0.0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 37.5 | 650.0 | 0.11 | 37.5 | 650.0 | 0.07 | 0.0 | 0.0 | 0.18 | 20.0 | 260.0 | 0.00 | 0 | 0 |
19Q2 (12) | 0.51 | -19.05 | 70.0 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 1.55 | 5.44 | 64.89 | 0.03 | 0.0 | -50.0 | 1.06 | -0.93 | 53.62 | 21.54 | -13.22 | 8.04 | 0 | 0 | 0 | 5.06 | 0.0 | -0.2 | 2.7 | 2.66 | 3.85 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 60.0 | 366.67 | 0.08 | 60.0 | 366.67 | 0.07 | 0.0 | 0.0 | 0.15 | 25.0 | 275.0 | 0.00 | 0 | 0 |
19Q1 (11) | 0.63 | 40.0 | 75.0 | 0 | 0 | -100.0 | 0.07 | 133.33 | 0 | 0 | 0 | 0 | 1.47 | 42.72 | 75.0 | 0.03 | 0.0 | 250.0 | 1.07 | 50.7 | 81.36 | 24.83 | 28.68 | 31.28 | 0 | 0 | 0 | 5.06 | 0.0 | -0.39 | 2.63 | -1.5 | 1.15 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 150.0 | 155.56 | 0.05 | 150.0 | 155.56 | 0.07 | 0.0 | 0.0 | 0.12 | 33.33 | 700.0 | 0.00 | 0 | 0 |
18Q4 (10) | 0.45 | -16.67 | 25.0 | 0 | 0 | -100.0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.03 | 18.39 | 18.39 | 0.03 | 50.0 | 50.0 | 0.71 | 20.34 | 24.56 | 19.29 | 15.11 | -4.55 | 0 | 0 | 0 | 5.06 | 0.0 | -0.39 | 2.67 | -1.11 | 2.69 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 200.0 | 128.57 | 0.02 | 200.0 | 128.57 | 0.07 | 0.0 | 0.0 | 0.09 | 80.0 | 0 | 0.00 | 0 | 0 |
18Q3 (9) | 0.54 | 80.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.87 | -7.45 | 7.41 | 0.02 | -66.67 | 200.0 | 0.59 | -14.49 | 0 | 16.76 | -15.95 | 0 | 0 | 0 | 0 | 5.06 | -0.2 | 0 | 2.7 | 3.85 | 0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.02 | 33.33 | 0 | -0.02 | 33.33 | 77.78 | 0.07 | 0.0 | 0 | 0.05 | 25.0 | 0 | 0.00 | 0 | 0 |
18Q2 (8) | 0.3 | -16.67 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.94 | 11.9 | 56.67 | 0.06 | 400.0 | 0 | 0.69 | 16.95 | 0 | 19.94 | 5.46 | 0 | 0 | 0 | 0 | 5.07 | -0.2 | 0 | 2.6 | 0.0 | 0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.03 | 66.67 | 0 | -0.03 | 66.67 | 57.14 | 0.07 | 0.0 | 0 | 0.04 | 300.0 | 0 | 0.00 | 0 | 0 |
18Q1 (7) | 0.36 | 0.0 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.84 | -3.45 | 55.56 | -0.02 | -200.0 | 66.67 | 0.59 | 3.51 | 0 | 18.91 | -6.44 | 0 | 0 | 0 | 0 | 5.08 | 0.0 | 0 | 2.6 | 0.0 | 0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.09 | -28.57 | 0 | -0.09 | -28.57 | -12.5 | 0.07 | 0.0 | 0 | -0.02 | 0 | 0 | 0.00 | 0 | 0 |
17Q4 (6) | 0.36 | 0 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.87 | 7.41 | 24.29 | 0.02 | 200.0 | -85.71 | 0.57 | 0 | 0 | 20.21 | 0 | 0 | 0 | 0 | 0 | 5.08 | 0 | 0 | 2.6 | 0 | 0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.07 | 0 | 0 | -0.07 | 22.22 | -600.0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
17Q3 (5) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | 35.0 | -10.0 | -0.02 | 0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.09 | -28.57 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
17Q2 (4) | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.6 | 11.11 | 0.0 | 0 | 100.0 | 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 | 3.0 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.07 | 12.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |