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) | 27.3 | 173.27 | 45.87 | 77.58 | 6.51 | 0 | 0 | 0 | 157.53 | 24.79 | 4.7 | -30.78 | 46.68 | 17.32 | 29.63 | -5.99 | 29.53 | 84.79 | 0 | 0 | 8.77 | 33.89 | 0.45 | 55.17 | 27.75 | 0.0 | 5.99 | 12.81 | 3.0 | 0.0 | 9.71 | 43.0 | 18.7 | 23.84 | -4.39 | 0 | 5.32 | 94.16 | 0.00 | 0 |
| 2020 (9) | 9.99 | -3.76 | 25.83 | -6.51 | 0 | 0 | 0 | 0 | 126.24 | -7.97 | 6.79 | 338.06 | 39.79 | -3.52 | 31.52 | 4.84 | 15.98 | 5.13 | 0 | 0 | 6.55 | 1.55 | 0.29 | 107.14 | 27.75 | -1.28 | 5.31 | 0.0 | 3.0 | 0.0 | 6.79 | 0 | 15.1 | 204.44 | -4.05 | 0 | 2.74 | 0 | 0.00 | 0 |
| 2019 (8) | 10.38 | 22.84 | 27.63 | -24.11 | 17.99 | 325.3 | 0 | 0 | 137.17 | 5.05 | 1.55 | 0 | 41.24 | 2.0 | 30.06 | -2.9 | 15.2 | -19.7 | 0 | 0 | 6.45 | -61.7 | 0.14 | -33.33 | 28.11 | 0.0 | 5.31 | 0.0 | 3.0 | 0.0 | -3.35 | 0 | 4.96 | 45.88 | -4.58 | 0 | -7.93 | 0 | 0.00 | 0 |
| 2018 (7) | 8.45 | -37.41 | 36.41 | 76.15 | 4.23 | 698.11 | 0 | 0 | 130.58 | 12.12 | -2.41 | 0 | 40.43 | 25.36 | 30.96 | 11.81 | 18.93 | 26.37 | 0 | 0 | 16.84 | -10.71 | 0.21 | -12.5 | 28.11 | 0.0 | 5.31 | 0.0 | 3.0 | 0.0 | -4.91 | 0 | 3.4 | -41.28 | -2.83 | 0 | -7.74 | 0 | 0.00 | 0 |
| 2017 (6) | 13.5 | 6.97 | 20.67 | -3.64 | 0.53 | -65.81 | 0 | 0 | 116.46 | -1.24 | 0.09 | -18.18 | 32.25 | -4.27 | 27.69 | -3.07 | 14.98 | 17.67 | 0 | 0 | 18.86 | 1256.83 | 0.24 | 33.33 | 28.11 | 0.0 | 5.31 | 0.0 | 3.0 | 0.0 | -2.52 | 0 | 5.79 | 2.48 | -2.44 | 0 | -4.96 | 0 | 0.00 | 0 |
| 2016 (5) | 12.62 | 3.7 | 21.45 | -2.28 | 1.55 | -24.02 | 0 | 0 | 117.92 | 5.76 | 0.11 | 0 | 33.69 | 1.05 | 28.57 | -4.45 | 12.73 | -0.24 | 0 | 0 | 1.39 | -67.97 | 0.18 | 80.0 | 28.11 | 0.0 | 5.31 | 0.0 | 3.0 | 0.0 | -2.66 | 0 | 5.65 | 1.8 | -1.63 | 0 | -4.29 | 0 | 0.00 | 0 |
| 2015 (4) | 12.17 | 32.43 | 21.95 | 37.79 | 2.04 | -27.66 | 0 | 0 | 111.5 | 3.67 | -0.94 | 0 | 33.34 | -1.16 | 29.90 | -4.66 | 12.76 | 9.34 | 0 | 0 | 4.34 | -52.41 | 0.1 | 11.11 | 28.11 | -1.75 | 5.31 | 0.0 | 3.0 | 0.0 | -2.76 | 0 | 5.55 | -15.14 | 1.27 | -37.44 | -1.49 | 0 | 0.01 | 2.61 |
| 2014 (3) | 9.19 | -36.18 | 15.93 | -9.59 | 2.82 | 4.83 | 0 | 0 | 107.55 | 6.05 | 2.44 | 0 | 33.73 | 7.87 | 31.36 | 1.71 | 11.67 | 20.68 | 0 | 0 | 9.12 | -28.97 | 0.09 | 28.57 | 28.61 | 0.0 | 5.31 | 0.0 | 3.0 | 0.0 | -1.77 | 0 | 6.54 | 61.48 | 2.03 | 290.38 | 0.26 | 0 | 0.01 | -17.21 |
| 2013 (2) | 14.4 | 0 | 17.62 | 0 | 2.69 | 0 | 0 | 0 | 101.41 | 0 | -2.55 | 0 | 31.27 | 0 | 30.84 | 0 | 9.67 | 0 | 0 | 0 | 12.84 | 0 | 0.07 | 0 | 28.61 | 0 | 5.31 | 0 | 3.0 | 0 | -4.26 | 0 | 4.05 | 0 | 0.52 | 0 | -3.74 | 0 | 0.01 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q2 (20) | 25.74 | -8.04 | 1.86 | 40.22 | -22.22 | 12.31 | 5.63 | 85.2 | 0 | 0 | 0 | 0 | 35.88 | -12.32 | -8.38 | 1.74 | 5.45 | 14.47 | 42.68 | -10.03 | -1.0 | 26.75 | -8.18 | -10.94 | 28.57 | 2.62 | 5.85 | 0 | 0 | 0 | 28.36 | 15.52 | 150.97 | 1.01 | -4.72 | 94.23 | 27.75 | 0.0 | 0.0 | 6.46 | 7.85 | 21.66 | 4.39 | 46.33 | 46.33 | 9.29 | -1.38 | 25.88 | 20.14 | 9.4 | 28.36 | -3.03 | -31.17 | 35.12 | 6.26 | -11.95 | 131.0 | 0.00 | -1.72 | 0 |
| 22Q1 (19) | 27.99 | 2.53 | 53.88 | 51.71 | 12.73 | 55.29 | 3.04 | -53.3 | -53.3 | 0 | 0 | 0 | 40.92 | -1.59 | 14.88 | 1.65 | 13.01 | 870.59 | 47.44 | 1.63 | 18.16 | 29.13 | -1.68 | -4.57 | 27.84 | -5.72 | 36.94 | 0 | 0 | 0 | 24.55 | 179.93 | 0 | 1.06 | 135.56 | 178.95 | 27.75 | 0.0 | 0.0 | 5.99 | 0.0 | 12.81 | 3.0 | 0.0 | 0.0 | 9.42 | -2.99 | 61.03 | 18.41 | -1.55 | 30.01 | -2.31 | 47.38 | 45.77 | 7.11 | 33.65 | 347.17 | 0.00 | 0 | 0 |
| 21Q4 (18) | 27.3 | 48.85 | 173.27 | 45.87 | 35.67 | 77.58 | 6.51 | 66.5 | 0 | 0 | 0 | 0 | 41.58 | 1.0 | 18.39 | 1.46 | -5.81 | 2533.33 | 46.68 | 4.24 | 17.32 | 29.63 | -0.03 | -5.98 | 29.53 | -5.11 | 84.79 | 0 | 0 | 0 | 8.77 | 43.07 | 33.89 | 0.45 | -6.25 | 55.17 | 27.75 | 0.0 | 0.0 | 5.99 | 0.0 | 12.81 | 3.0 | 0.0 | 0.0 | 9.71 | 17.84 | 43.0 | 18.7 | 8.53 | 23.84 | -4.39 | 10.04 | -8.4 | 5.32 | 58.33 | 94.16 | 0.00 | 0 | 0 |
| 21Q3 (17) | 18.34 | -27.42 | 9.82 | 33.81 | -5.59 | -5.51 | 3.91 | 0 | 0 | 0 | 0 | 0 | 41.17 | 5.13 | 22.46 | 1.55 | 1.97 | 318.92 | 44.78 | 3.87 | 20.99 | 29.64 | -1.32 | 1.48 | 31.12 | 15.3 | 114.18 | 0 | 0 | 0 | 6.13 | -45.75 | -3.77 | 0.48 | -7.69 | 77.78 | 27.75 | 0.0 | -10.8 | 5.99 | 12.81 | 12.81 | 3.0 | 0.0 | 0.0 | 8.24 | 11.65 | 135.43 | 17.23 | 9.82 | 45.89 | -4.88 | -4.5 | 1.01 | 3.36 | 23.99 | 334.97 | 0.00 | 0 | 0 |
| 21Q2 (16) | 25.27 | 38.92 | 196.94 | 35.81 | 7.54 | 31.17 | 0 | -100.0 | 0 | 0 | 0 | 0 | 39.16 | 9.94 | 44.24 | 1.52 | 794.12 | 46.15 | 43.11 | 7.37 | 34.01 | 30.04 | -1.61 | 23.08 | 26.99 | 32.76 | 57.38 | 0 | 0 | 0 | 11.3 | 0 | 79.94 | 0.52 | 36.84 | 300.0 | 27.75 | 0.0 | -10.8 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 7.38 | 26.15 | 135.78 | 15.69 | 10.81 | 37.15 | -4.67 | -9.62 | 19.2 | 2.71 | 70.44 | 202.26 | 0.00 | 0 | 0 |
| 21Q1 (15) | 18.19 | 82.08 | 10.58 | 33.3 | 28.92 | 12.88 | 6.51 | 0 | -46.15 | 0 | 0 | 0 | 35.62 | 1.42 | 17.33 | 0.17 | 383.33 | -96.88 | 40.15 | 0.9 | 13.19 | 30.53 | -3.13 | 17.92 | 20.33 | 27.22 | 27.06 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.38 | 31.03 | 153.33 | 27.75 | 0.0 | -1.28 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 5.85 | -13.84 | 179.9 | 14.16 | -6.23 | 36.15 | -4.26 | -5.19 | 12.7 | 1.59 | -41.97 | 156.99 | 0.00 | 0 | 0 |
| 20Q4 (14) | 9.99 | -40.18 | -3.76 | 25.83 | -27.81 | -6.51 | 0 | 0 | -100.0 | 0 | 0 | 0 | 35.12 | 4.46 | -1.29 | -0.06 | -116.22 | -109.84 | 39.79 | 7.51 | -3.52 | 31.52 | 7.9 | 4.82 | 15.98 | 9.98 | 5.13 | 0 | 0 | 0 | 6.55 | 2.83 | 1.55 | 0.29 | 7.41 | 107.14 | 27.75 | -10.8 | -1.28 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 6.79 | 94.0 | 302.69 | 15.1 | 27.86 | 204.44 | -4.05 | 17.85 | 11.57 | 2.74 | 291.61 | 134.55 | 0.00 | 0 | 0 |
| 20Q3 (13) | 16.7 | 96.24 | 28.26 | 35.78 | 31.06 | 9.35 | 0 | 0 | -100.0 | 0 | 0 | 0 | 33.62 | 23.83 | -13.19 | 0.37 | -64.42 | -69.42 | 37.01 | 15.05 | -12.69 | 29.21 | 19.68 | -5.83 | 14.53 | -15.28 | -13.31 | 0 | 0 | 0 | 6.37 | 1.43 | -72.68 | 0.27 | 107.69 | 50.0 | 31.11 | 0.0 | 10.67 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 3.5 | 11.82 | 188.38 | 11.81 | 3.23 | 171.49 | -4.93 | 14.71 | -38.48 | -1.43 | 46.04 | 80.98 | 0.00 | 0 | 0 |
| 20Q2 (12) | 8.51 | -48.27 | -28.91 | 27.3 | -7.46 | -26.14 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 27.15 | -10.57 | -16.02 | 1.04 | -80.88 | 766.67 | 32.17 | -9.3 | -11.94 | 24.40 | -5.74 | -10.67 | 17.15 | 7.19 | -0.75 | 0 | 0 | 0 | 6.28 | -1.88 | -67.51 | 0.13 | -13.33 | -40.91 | 31.11 | 10.67 | 10.67 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 3.13 | 49.76 | 160.54 | 11.44 | 10.0 | 264.33 | -5.78 | -18.44 | -129.37 | -2.65 | 5.02 | 65.54 | 0.00 | 0 | 0 |
| 20Q1 (11) | 16.45 | 58.48 | 26.25 | 29.5 | 6.77 | -19.77 | 12.09 | -32.8 | 292.53 | 0 | 0 | 0 | 30.36 | -14.67 | -0.52 | 5.44 | 791.8 | 1494.87 | 35.47 | -13.99 | 1.0 | 25.89 | -13.89 | -2.1 | 16.0 | 5.26 | -8.57 | 0 | 0 | 0 | 6.4 | -0.78 | -65.08 | 0.15 | 7.14 | -16.67 | 28.11 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 2.09 | 162.39 | 139.43 | 10.4 | 109.68 | 245.51 | -4.88 | -6.55 | -130.19 | -2.79 | 64.82 | 62.4 | 0.00 | 0 | 0 |
| 19Q4 (10) | 10.38 | -20.28 | 22.84 | 27.63 | -15.56 | -24.11 | 17.99 | 11143.75 | 325.3 | 0 | 0 | 0 | 35.58 | -8.13 | 1.4 | 0.61 | -49.59 | 74.29 | 41.24 | -2.71 | 2.0 | 30.07 | -3.06 | -2.88 | 15.2 | -9.31 | -19.7 | 0 | 0 | 0 | 6.45 | -72.34 | -62.85 | 0.14 | -22.22 | -33.33 | 28.11 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | -3.35 | 15.4 | 31.77 | 4.96 | 14.02 | 45.88 | -4.58 | -28.65 | -61.84 | -7.93 | -5.45 | -2.45 | 0.00 | 0 | 0 |
| 19Q3 (9) | 13.02 | 8.77 | 18.69 | 32.72 | -11.47 | -6.75 | 0.16 | -89.68 | -93.44 | 0 | 0 | 0 | 38.73 | 19.8 | 8.24 | 1.21 | 908.33 | 5950.0 | 42.39 | 16.04 | 10.39 | 31.02 | 13.54 | 1.17 | 16.76 | -3.01 | -10.04 | 0 | 0 | 0 | 23.32 | 20.64 | 25.92 | 0.18 | -18.18 | -25.0 | 28.11 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | -3.96 | 23.4 | 25.0 | 4.35 | 38.54 | 43.56 | -3.56 | -41.27 | -15.96 | -7.52 | 2.21 | 9.94 | 0.00 | 0 | 0 |
| 19Q2 (8) | 11.97 | -8.14 | -14.8 | 36.96 | 0.52 | 1.09 | 1.55 | -49.68 | -36.48 | 0 | 0 | 0 | 32.33 | 5.93 | 2.93 | 0.12 | 130.77 | 106.15 | 36.53 | 4.01 | 1.08 | 27.32 | 3.3 | -9.84 | 17.28 | -1.26 | -11.29 | 0 | 0 | 0 | 19.33 | 5.46 | 3.26 | 0.22 | 22.22 | -21.43 | 28.11 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | -5.17 | 2.45 | 2.45 | 3.14 | 4.32 | 4.32 | -2.52 | -18.87 | -26.63 | -7.69 | -3.64 | -5.49 | 0.00 | 0 | 0 |
| 19Q1 (7) | 13.03 | 54.2 | -11.84 | 36.77 | 0.99 | 22.73 | 3.08 | -27.19 | 305.26 | 0 | 0 | 0 | 30.52 | -13.02 | 7.81 | -0.39 | -211.43 | 53.01 | 35.12 | -13.13 | 8.36 | 26.45 | -14.58 | 0 | 17.5 | -7.55 | -6.67 | 0 | 0 | 0 | 18.33 | 5.59 | -7.42 | 0.18 | -14.29 | -30.77 | 28.11 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | -5.3 | -7.94 | -58.21 | 3.01 | -11.47 | -39.31 | -2.12 | 25.09 | -8.16 | -7.42 | 4.13 | -39.74 | 0.00 | 0 | 0 |
| 18Q4 (6) | 8.45 | -22.97 | -37.41 | 36.41 | 3.76 | 76.15 | 4.23 | 73.36 | 698.11 | 0 | 0 | 0 | 35.09 | -1.93 | 17.95 | 0.35 | 1650.0 | 166.04 | 40.43 | 5.29 | 25.36 | 30.96 | 0.98 | 0 | 18.93 | 1.61 | 26.37 | 0 | 0 | 0 | 17.36 | -6.26 | -7.95 | 0.21 | -12.5 | -12.5 | 28.11 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | -4.91 | 7.01 | -94.84 | 3.4 | 12.21 | -41.28 | -2.83 | 7.82 | -15.98 | -7.74 | 7.31 | -56.05 | 0.00 | 0 | 0 |
| 18Q3 (5) | 10.97 | -21.92 | 0 | 35.09 | -4.02 | 0 | 2.44 | 0.0 | 0 | 0 | 0 | 0 | 35.78 | 13.91 | 20.07 | 0.02 | 101.03 | -86.67 | 38.4 | 6.25 | 0 | 30.66 | 1.18 | 0 | 18.63 | -4.36 | 0 | 0 | 0 | 0 | 18.52 | -1.07 | 0 | 0.24 | -14.29 | 0 | 28.11 | 0.0 | 0.0 | 5.31 | 0.0 | 0 | 3.0 | 0.0 | 0 | -5.28 | 0.38 | 0 | 3.03 | 0.66 | -51.75 | -3.07 | -54.27 | 0 | -8.35 | -14.54 | 0 | 0.00 | 0 | 0 |
| 18Q2 (4) | 14.05 | -4.94 | 0.0 | 36.56 | 22.03 | 0.0 | 2.44 | 221.05 | 0.0 | 0 | 0 | 0.0 | 31.41 | 10.95 | 0.0 | -1.95 | -134.94 | 0.0 | 36.14 | 11.51 | 0.0 | 30.30 | 0 | 0.0 | 19.48 | 3.89 | 0.0 | 0 | 0 | 0.0 | 18.72 | -5.45 | 0.0 | 0.28 | 7.69 | 0.0 | 28.11 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | -5.3 | -58.21 | 0.0 | 3.01 | -39.31 | 0.0 | -1.99 | -1.53 | 0.0 | -7.29 | -37.29 | 0.0 | 0.00 | 0 | 0.0 |
