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) | 1.09 | -49.3 | 1.69 | 0.0 | 0 | 0 | 0 | 0 | 6.87 | 3.62 | -0.86 | 0 | 1.47 | 6.52 | 21.40 | 2.8 | 2.96 | 9.23 | 0.83 | -35.66 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.91 | 0.0 | 0.55 | 0.0 | -2.63 | 0 | -1.16 | 0 | -0.37 | 0 | -3.0 | 0 | 0.00 | 0 |
2020 (9) | 2.15 | -36.01 | 1.69 | 0.0 | 0 | 0 | 0 | 0 | 6.63 | -15.11 | -0.79 | 0 | 1.38 | 10.4 | 20.81 | 30.05 | 2.71 | 3.04 | 1.29 | -7.86 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.91 | 0.0 | 0.55 | 0.0 | -1.78 | 0 | -0.31 | 0 | -0.44 | 0 | -2.22 | 0 | 0.00 | 0 |
2019 (8) | 3.36 | 108.7 | 1.69 | -11.05 | 0 | 0 | 0 | 0 | 7.81 | -2.38 | -0.64 | 0 | 1.25 | -38.42 | 16.01 | -36.93 | 2.63 | -4.36 | 1.4 | 1.45 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.91 | 0.0 | 0.55 | 0.0 | -1.0 | 0 | 0.46 | -58.18 | -0.47 | 0 | -1.47 | 0 | 0.00 | 0 |
2018 (7) | 1.61 | 85.06 | 1.9 | 0.0 | 0 | 0 | 0 | 0 | 8.0 | -14.44 | -0.53 | 0 | 2.03 | -13.25 | 25.37 | 1.39 | 2.75 | -5.82 | 1.38 | 15.0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.91 | 0.0 | 0.55 | 0.0 | -0.36 | 0 | 1.1 | -38.2 | -0.29 | 0 | -0.65 | 0 | 0.00 | 0 |
2017 (6) | 0.87 | -44.59 | 1.9 | 0.0 | 0 | 0 | 0 | 0 | 9.35 | -6.87 | -0.63 | 0 | 2.34 | 14.15 | 25.03 | 22.57 | 2.92 | 4.66 | 1.2 | 126.42 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.91 | 1.11 | 0.55 | 0.0 | 0.32 | -69.81 | 1.78 | -29.08 | -0.27 | 0 | 0.05 | -95.0 | 0.00 | 0 |
2016 (5) | 1.57 | -18.65 | 1.9 | -19.49 | 0 | 0 | 0 | 0 | 10.04 | -27.03 | 0.12 | -87.37 | 2.05 | -17.34 | 20.42 | 13.29 | 2.79 | -10.86 | 0.53 | -8.62 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.9 | 11.11 | 0.55 | 0.0 | 1.06 | -20.9 | 2.51 | -6.69 | -0.06 | 0 | 1.0 | -41.52 | 0.00 | 0 |
2015 (4) | 1.93 | 119.32 | 2.36 | -23.13 | 0 | 0 | 0 | 0 | 13.76 | 14.57 | 0.95 | 179.41 | 2.48 | -21.27 | 18.02 | -31.28 | 3.13 | 5.03 | 0.58 | -3.33 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.81 | 5.19 | 0.55 | 0.0 | 1.34 | 179.17 | 2.69 | 49.44 | 0.37 | 0.0 | 1.71 | 101.18 | 0.00 | 0 |
2014 (3) | 0.88 | 12.82 | 3.07 | 24.29 | 0 | 0 | 0 | 0 | 12.01 | 19.27 | 0.34 | 0 | 3.15 | 73.08 | 26.23 | 45.12 | 2.98 | 10.78 | 0.6 | -1.64 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.77 | 0.0 | 0.55 | 0.0 | 0.48 | 182.35 | 1.8 | 20.81 | 0.37 | 825.0 | 0.85 | 304.76 | 0.00 | 0 |
2013 (2) | 0.78 | -58.29 | 2.47 | -18.21 | 0 | 0 | 0 | 0 | 10.07 | 4.24 | -0.63 | 0 | 1.82 | -5.21 | 18.07 | -9.07 | 2.69 | 0.75 | 0.61 | 0.0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.77 | 0.0 | 0.55 | 0.0 | 0.17 | -81.32 | 1.49 | -33.18 | 0.04 | 0 | 0.21 | -70.42 | 0.00 | 0 |
2012 (1) | 1.87 | 0 | 3.02 | 0 | 0 | 0 | 0 | 0 | 9.66 | 0 | -0.07 | 0 | 1.92 | 0 | 19.88 | 0 | 2.67 | 0 | 0.61 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0 | 0.77 | 0 | 0.55 | 0 | 0.91 | 0 | 2.23 | 0 | -0.2 | 0 | 0.71 | 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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22Q3 (20) | 0.91 | -35.46 | -26.61 | 1.84 | 0.0 | 8.88 | 0 | 0 | 0 | 0 | 0 | 0 | 1.12 | -12.5 | -17.65 | -0.25 | -56.25 | -19.05 | 0.87 | 29.85 | -25.64 | 15.29 | 35.33 | -13.1 | 3.04 | -5.59 | 1.67 | 0.73 | 0.0 | -13.1 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -3.56 | -7.55 | -47.72 | -2.1 | -13.51 | -121.05 | -0.05 | 78.26 | 87.8 | -3.61 | -1.98 | -28.01 | 0.00 | 0 | 0 |
22Q2 (19) | 1.41 | 3.68 | -28.43 | 1.84 | 0.0 | 8.88 | 0 | 0 | 0 | 0 | 0 | 0 | 1.28 | -0.78 | -19.5 | -0.16 | 65.96 | 36.0 | 0.67 | -23.86 | -44.17 | 11.30 | -19.88 | -33.06 | 3.22 | 3.21 | 20.6 | 0.73 | -8.75 | -14.12 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -3.31 | -6.77 | -50.45 | -1.85 | -12.8 | -153.42 | -0.23 | -35.29 | 30.3 | -3.54 | -8.26 | -39.92 | 0.00 | 0 | 0 |
22Q1 (18) | 1.36 | 24.77 | -35.85 | 1.84 | 8.88 | 8.88 | 0 | 0 | 0 | 0 | 0 | 0 | 1.29 | -35.5 | -32.81 | -0.47 | -113.64 | -176.47 | 0.88 | -40.14 | -36.69 | 14.10 | -34.09 | -28.37 | 3.12 | 5.41 | 30.0 | 0.8 | -3.61 | -5.88 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -3.1 | -17.87 | -59.79 | -1.64 | -41.38 | -241.67 | -0.17 | 54.05 | 41.38 | -3.27 | -9.0 | -46.64 | 0.00 | 0 | 0 |
21Q4 (17) | 1.09 | -12.1 | -49.3 | 1.69 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.0 | 47.06 | 12.36 | -0.22 | -4.76 | 55.1 | 1.47 | 25.64 | 6.52 | 21.40 | 21.62 | 2.65 | 2.96 | -1.0 | 9.23 | 0.83 | -1.19 | -35.66 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -2.63 | -9.13 | -47.75 | -1.16 | -22.11 | -274.19 | -0.37 | 9.76 | 15.91 | -3.0 | -6.38 | -35.14 | 0.00 | 0 | 0 |
21Q3 (16) | 1.24 | -37.06 | -48.33 | 1.69 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.36 | -14.47 | -25.27 | -0.21 | 16.0 | -200.0 | 1.17 | -2.5 | -13.33 | 17.59 | 4.24 | -14.64 | 2.99 | 11.99 | 19.6 | 0.84 | -1.18 | -35.38 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -2.41 | -9.55 | -85.38 | -0.95 | -30.14 | -693.75 | -0.41 | -24.24 | 12.77 | -2.82 | -11.46 | -59.32 | 0.00 | 0 | 0 |
21Q2 (15) | 1.97 | -7.08 | -24.23 | 1.69 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.59 | -17.19 | 3.25 | -0.25 | -47.06 | -316.67 | 1.2 | -13.67 | 7.14 | 16.88 | -14.28 | 11.06 | 2.67 | 11.25 | 11.25 | 0.85 | 0.0 | -35.61 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -2.2 | -13.4 | -78.86 | -0.73 | -52.08 | -417.39 | -0.33 | -13.79 | 41.07 | -2.53 | -13.45 | -41.34 | 0.00 | 0 | 0 |
21Q1 (14) | 2.12 | -1.4 | -40.45 | 1.69 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.92 | 7.87 | 29.73 | -0.17 | 65.31 | 5.56 | 1.39 | 0.72 | 69.51 | 19.69 | -5.55 | 86.32 | 2.4 | -11.44 | -5.14 | 0.85 | -34.11 | -38.41 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.94 | -8.99 | -65.81 | -0.48 | -54.84 | -265.52 | -0.29 | 34.09 | 30.95 | -2.23 | -0.45 | -40.25 | 0.00 | 0 | 0 |
20Q4 (13) | 2.15 | -10.42 | -36.01 | 1.69 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.78 | -2.2 | 4.09 | -0.49 | -600.0 | -390.0 | 1.38 | 2.22 | 10.4 | 20.85 | 1.14 | 30.08 | 2.71 | 8.4 | 3.04 | 1.29 | -0.77 | -7.86 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.78 | -36.92 | -78.0 | -0.31 | -293.75 | -167.39 | -0.44 | 6.38 | 6.38 | -2.22 | -25.42 | -51.02 | 0.00 | 0 | 0 |
20Q3 (12) | 2.4 | -7.69 | -25.93 | 1.69 | 0.0 | -10.58 | 0 | 0 | 0 | 0 | 0 | 0 | 1.82 | 18.18 | -31.06 | -0.07 | -16.67 | -158.33 | 1.35 | 20.54 | -40.0 | 20.61 | 35.63 | -24.79 | 2.5 | 4.17 | 0.4 | 1.3 | -1.52 | -9.09 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.3 | -5.69 | -44.44 | 0.16 | -30.43 | -71.43 | -0.47 | 16.07 | -38.24 | -1.77 | 1.12 | -42.74 | 0.00 | 0 | 0 |
20Q2 (11) | 2.6 | -26.97 | 66.67 | 1.69 | 0.0 | -10.58 | 0 | 0 | 0 | 0 | 0 | 0 | 1.54 | 4.05 | -20.21 | -0.06 | 66.67 | 76.92 | 1.12 | 36.59 | -36.72 | 15.20 | 43.81 | -34.23 | 2.4 | -5.14 | -23.57 | 1.32 | -4.35 | -11.41 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.23 | -5.13 | -20.59 | 0.23 | -20.69 | -47.73 | -0.56 | -33.33 | -194.74 | -1.79 | -12.58 | -47.93 | 0.00 | 0 | 0 |
20Q1 (10) | 3.56 | 5.95 | 109.41 | 1.69 | 0.0 | -10.58 | 0 | 0 | 0 | 0 | 0 | 0 | 1.48 | -13.45 | -2.63 | -0.18 | -80.0 | 55.0 | 0.82 | -34.4 | -40.58 | 10.57 | -34.06 | -42.03 | 2.53 | -3.8 | -19.94 | 1.38 | -1.43 | -10.39 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.17 | -17.0 | -53.95 | 0.29 | -36.96 | -58.57 | -0.42 | 10.64 | -366.67 | -1.59 | -8.16 | -87.06 | 0.00 | 0 | 0 |
19Q4 (9) | 3.36 | 3.7 | 108.7 | 1.69 | -10.58 | -11.05 | 0 | 0 | 0 | 0 | 0 | 0 | 1.71 | -35.23 | -19.34 | -0.1 | -183.33 | -225.0 | 1.25 | -44.44 | -38.42 | 16.03 | -41.52 | -36.84 | 2.63 | 5.62 | -4.36 | 1.4 | -2.1 | 1.45 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.0 | -11.11 | -177.78 | 0.46 | -17.86 | -58.18 | -0.47 | -38.24 | -62.07 | -1.47 | -18.55 | -126.15 | 0.00 | 0 | 0 |
19Q3 (8) | 3.24 | 107.69 | 31.17 | 1.89 | 0.0 | -0.53 | 0 | 0 | 0 | 0 | 0 | 0 | 2.64 | 36.79 | 26.32 | 0.12 | 146.15 | 209.09 | 2.25 | 27.12 | 31.58 | 27.41 | 18.6 | -5.76 | 2.49 | -20.7 | -18.89 | 1.43 | -4.03 | 1.42 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -0.9 | 11.76 | -119.51 | 0.56 | 27.27 | -46.67 | -0.34 | -78.95 | -13.33 | -1.24 | -2.48 | -74.65 | 0.00 | 0 | 0 |
19Q2 (7) | 1.56 | -8.24 | -30.36 | 1.89 | 0.0 | -0.53 | 0 | 0 | 0 | 0 | 0 | 0 | 1.93 | 26.97 | 4.89 | -0.26 | 35.0 | -44.44 | 1.77 | 28.26 | 13.46 | 23.11 | 26.75 | 0 | 3.14 | -0.63 | 4.32 | 1.49 | -3.25 | -0.67 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.02 | -34.21 | -229.03 | 0.44 | -37.14 | -62.07 | -0.19 | -111.11 | -216.67 | -1.21 | -42.35 | -227.03 | 0.00 | 0 | 0 |
19Q1 (6) | 1.7 | 5.59 | 6.92 | 1.89 | -0.53 | -0.53 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | -28.3 | -22.05 | -0.4 | -600.0 | -25.0 | 1.38 | -32.02 | -18.34 | 18.23 | -28.16 | 0 | 3.16 | 14.91 | 8.59 | 1.54 | 11.59 | 3.36 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -0.76 | -111.11 | 0 | 0.7 | -36.36 | -52.05 | -0.09 | 68.97 | 59.09 | -0.85 | -30.77 | -286.36 | 0.00 | 0 | 0 |
18Q4 (5) | 1.61 | -34.82 | 0 | 1.9 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.12 | 1.44 | 0 | 0.08 | 172.73 | 0 | 2.03 | 18.71 | 0 | 25.37 | -12.75 | 0 | 2.75 | -10.42 | 0 | 1.38 | -2.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0 | 0.91 | 0.0 | 0 | 0.55 | 0.0 | 0 | -0.36 | 12.2 | 0 | 1.1 | 4.76 | 0 | -0.29 | 3.33 | 0 | -0.65 | 8.45 | 0 | 0.00 | 0 | 0 |
18Q3 (4) | 2.47 | 10.27 | 0.0 | 1.9 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.09 | 13.59 | 0.0 | -0.11 | 38.89 | 0.0 | 1.71 | 9.62 | 0.0 | 29.08 | 0 | 0.0 | 3.07 | 1.99 | 0.0 | 1.41 | -6.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.03 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -0.41 | -32.26 | 0.0 | 1.05 | -9.48 | 0.0 | -0.3 | -400.0 | 0.0 | -0.71 | -91.89 | 0.0 | 0.00 | 0 | 0.0 |