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) | 0.5 | -87.98 | 12.24 | 23.76 | 0 | 0 | 0 | 0 | 16.91 | -10.77 | 2.78 | -28.9 | 0.44 | -10.2 | 2.60 | 0.63 | 3.82 | -2.55 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 3.93 | 0.0 | 1.57 | 31.93 | 2.17 | 66.92 | 6.3 | -11.76 | 10.05 | 4.36 | -2.46 | 0 | 3.84 | -22.74 | 0.00 | 0 |
2020 (9) | 4.16 | 156.79 | 9.89 | 63.74 | 0 | 0 | 0 | 0 | 18.95 | -4.15 | 3.91 | 13.33 | 0.49 | -34.67 | 2.59 | -31.84 | 3.92 | 57.43 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 3.93 | 0.0 | 1.19 | 41.67 | 1.3 | 42.86 | 7.14 | 10.87 | 9.63 | 17.58 | -2.17 | 0 | 4.97 | -3.31 | 0.00 | 0 |
2019 (8) | 1.62 | -56.57 | 6.04 | 164.91 | 0 | 0 | 0 | 0 | 19.77 | 13.36 | 3.45 | 15.38 | 0.75 | 33.93 | 3.79 | 18.14 | 2.49 | -13.84 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 3.93 | 0.0 | 0.84 | 55.56 | 0.91 | -18.75 | 6.44 | 24.81 | 8.19 | 20.09 | -1.3 | 0 | 5.14 | 20.94 | 0.00 | 0 |
2018 (7) | 3.73 | -13.05 | 2.28 | 103.57 | 0 | 0 | 0 | 0 | 17.44 | 16.27 | 2.99 | 17.72 | 0.56 | 93.1 | 3.21 | 66.09 | 2.89 | 22.46 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 3.93 | 10.08 | 0.54 | 86.21 | 1.12 | 11100.0 | 5.16 | -3.01 | 6.82 | 21.35 | -0.91 | 0 | 4.25 | 1.19 | 0.00 | 0 |
2017 (6) | 4.29 | 43.0 | 1.12 | 0 | 0 | 0 | 0 | 0 | 15.0 | 0.54 | 2.54 | -11.81 | 0.29 | 0.0 | 1.93 | -0.53 | 2.36 | 14.01 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 3.57 | 15.53 | 0.29 | 0 | 0.01 | 0 | 5.32 | 1.92 | 5.62 | 7.66 | -1.12 | 0 | 4.2 | -19.39 | 0.00 | 0 |
2016 (5) | 3.0 | 0.67 | 0 | 0 | 0 | 0 | 0 | 0 | 14.92 | 8.67 | 2.88 | 18.52 | 0.29 | -42.0 | 1.94 | -46.63 | 2.07 | 20.35 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 3.09 | 3.0 | 0 | 0 | 0 | 0 | 5.22 | 74.58 | 5.22 | 74.58 | -0.01 | 0 | 5.21 | 62.31 | 0.00 | 0 |
2015 (4) | 2.98 | 142.28 | 0.18 | -37.93 | 0.57 | 32.56 | 0 | 0 | 13.73 | 13.0 | 2.43 | 44.64 | 0.5 | -35.06 | 3.64 | -42.54 | 1.72 | -44.69 | 0 | 0 | 0.66 | -7.04 | 0.03 | -25.0 | 3.0 | 26.58 | 0 | 0 | 0 | 0 | 2.99 | 424.56 | 2.99 | 424.56 | 0.22 | -18.52 | 3.21 | 282.14 | 0.00 | 0 |
2014 (3) | 1.23 | 13.89 | 0.29 | -27.5 | 0.43 | 186.67 | 0 | 0 | 12.15 | 25.78 | 1.68 | 14.29 | 0.77 | 67.39 | 6.34 | 33.09 | 3.11 | 80.81 | 0 | 0 | 0.71 | 57.78 | 0.04 | -33.33 | 2.37 | 0.0 | 0 | 0 | 0 | 0 | 0.57 | -76.25 | 0.57 | -76.25 | 0.27 | 0 | 0.84 | -62.5 | 0.00 | 0 |
2013 (2) | 1.08 | 0 | 0.4 | 0 | 0.15 | 0 | 0 | 0 | 9.66 | 0 | 1.47 | 0 | 0.46 | 0 | 4.76 | 0 | 1.72 | 0 | 0 | 0 | 0.45 | 0 | 0.06 | 0 | 2.37 | 0 | 0 | 0 | 0 | 0 | 2.4 | 0 | 2.4 | 0 | -0.16 | 0 | 2.24 | 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) | 1.58 | -12.71 | 68.09 | 15.4 | 12.49 | 61.43 | 0 | 0 | 0 | 0 | 0 | 0 | 4.06 | 6.56 | 9.43 | 0.25 | 38.89 | -52.83 | 0.57 | 23.91 | 58.33 | 3.57 | 21.2 | 73.01 | 3.57 | 14.79 | 5.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 3.93 | 0.0 | 0.0 | 1.85 | 0.0 | 17.83 | 2.46 | 0.0 | 13.36 | 5.36 | 4.89 | -3.25 | 9.67 | 2.65 | 4.2 | -0.75 | 50.66 | 67.95 | 4.61 | 28.41 | 44.06 | 0.00 | 0 | 0 |
22Q2 (19) | 1.81 | 170.15 | 129.11 | 13.69 | 6.7 | 36.35 | 0 | 0 | 0 | 0 | 0 | 0 | 3.81 | 6.13 | -9.5 | 0.18 | -60.87 | -68.97 | 0.46 | 12.2 | -6.12 | 2.94 | 15.07 | 10.41 | 3.11 | -12.39 | -6.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 1.85 | 17.83 | 55.46 | 2.46 | 13.36 | 89.23 | 5.11 | -24.41 | -18.37 | 9.42 | -10.29 | 7.66 | -1.52 | 19.58 | 40.16 | 3.59 | -26.28 | -3.49 | 0.00 | 0 | 0 |
22Q1 (18) | 0.67 | 34.0 | -37.96 | 12.83 | 4.82 | 32.13 | 0 | 0 | 0 | 0 | 0 | 0 | 3.59 | -20.4 | -19.87 | 0.46 | -39.47 | -49.45 | 0.41 | -6.82 | -6.82 | 2.56 | -1.64 | 7.26 | 3.55 | -7.07 | -10.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 0.0 | 3.93 | 0.0 | 0.0 | 1.57 | 0.0 | 31.93 | 2.17 | 0.0 | 66.92 | 6.76 | 7.3 | -15.92 | 10.5 | 4.48 | -0.28 | -1.89 | 23.17 | 11.27 | 4.87 | 26.82 | -17.6 | 0.00 | 0 | 0 |
21Q4 (17) | 0.5 | -46.81 | -87.98 | 12.24 | 28.3 | 23.76 | 0 | 0 | 0 | 0 | 0 | 0 | 4.51 | 21.56 | -10.69 | 0.76 | 43.4 | -28.97 | 0.44 | 22.22 | -10.2 | 2.60 | 26.13 | 0.63 | 3.82 | 12.68 | -2.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 3.93 | 0.0 | 0.0 | 1.57 | 0.0 | 31.93 | 2.17 | 0.0 | 66.92 | 6.3 | 13.72 | -11.76 | 10.05 | 8.3 | 4.36 | -2.46 | -5.13 | -13.36 | 3.84 | 20.0 | -22.74 | 0.00 | 0 | 0 |
21Q3 (16) | 0.94 | 18.99 | -54.15 | 9.54 | -4.98 | 5.76 | 0 | 0 | 0 | 0 | 0 | 0 | 3.71 | -11.88 | -19.87 | 0.53 | -8.62 | -40.45 | 0.36 | -26.53 | -45.45 | 2.06 | -22.66 | -39.2 | 3.39 | 1.8 | -4.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 0 | 3.93 | 0.0 | 0.0 | 1.57 | 31.93 | 31.93 | 2.17 | 66.92 | 66.92 | 5.54 | -11.5 | -8.73 | 9.28 | 6.06 | 8.41 | -2.34 | 7.87 | -27.17 | 3.2 | -13.98 | -24.35 | 0.00 | 0 | 0 |
21Q2 (15) | 0.79 | -26.85 | 9.72 | 10.04 | 3.4 | 77.39 | 0 | 0 | 0 | 0 | 0 | 0 | 4.21 | -6.03 | -1.64 | 0.58 | -36.26 | -36.26 | 0.49 | 11.36 | -16.95 | 2.67 | 11.79 | -10.44 | 3.33 | -16.33 | -5.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 3.93 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 6.26 | -22.14 | 20.85 | 8.75 | -16.9 | 14.08 | -2.54 | -19.25 | -64.94 | 3.72 | -37.06 | 2.2 | 0.00 | 0 | 0 |
21Q1 (14) | 1.08 | -74.04 | -22.86 | 9.71 | -1.82 | 54.86 | 0 | 0 | 0 | 0 | 0 | 0 | 4.48 | -11.29 | -10.22 | 0.91 | -14.95 | -12.5 | 0.44 | -10.2 | -48.84 | 2.39 | -7.72 | -44.09 | 3.98 | 1.53 | 32.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 3.93 | 0.0 | 0.0 | 1.19 | 0.0 | 41.67 | 1.3 | 0.0 | 42.86 | 8.04 | 12.61 | 8.21 | 10.53 | 9.35 | 14.58 | -2.13 | 1.84 | -48.95 | 5.91 | 18.91 | -1.5 | 0.00 | 0 | 0 |
20Q4 (13) | 4.16 | 102.93 | 156.79 | 9.89 | 9.65 | 63.74 | 0 | 0 | 0 | 0 | 0 | 0 | 5.05 | 9.07 | -9.01 | 1.07 | 20.22 | -1.83 | 0.49 | -25.76 | -34.67 | 2.59 | -23.8 | -31.84 | 3.92 | 10.11 | 57.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0.0 | 3.93 | 0.0 | 0.0 | 1.19 | 0.0 | 41.67 | 1.3 | 0.0 | 42.86 | 7.14 | 17.63 | 10.87 | 9.63 | 12.5 | 17.58 | -2.17 | -17.93 | -66.92 | 4.97 | 17.49 | -3.31 | 0.00 | 0 | 0 |
20Q3 (12) | 2.05 | 184.72 | -15.29 | 9.02 | 59.36 | 65.2 | 0 | 0 | 0 | 0 | 0 | 0 | 4.63 | 8.18 | -7.21 | 0.89 | -2.2 | -9.18 | 0.66 | 11.86 | -21.43 | 3.39 | 13.93 | -22.96 | 3.56 | 1.42 | 39.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 3.93 | 0.0 | 0.0 | 1.19 | 0.0 | 41.67 | 1.3 | 0.0 | 42.86 | 6.07 | 17.18 | 13.46 | 8.56 | 11.6 | 20.56 | -1.84 | -19.48 | -159.15 | 4.23 | 16.21 | -8.84 | 0.00 | 0 | 0 |
20Q2 (11) | 0.72 | -48.57 | -82.22 | 5.66 | -9.73 | 64.53 | 0 | 0 | 0 | 0 | 0 | 0 | 4.28 | -14.23 | -7.36 | 0.91 | -12.5 | 24.66 | 0.59 | -31.4 | -15.71 | 2.98 | -30.22 | -20.82 | 3.51 | 16.61 | 53.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 3.93 | 0.0 | 0.0 | 1.19 | 41.67 | 41.67 | 1.3 | 42.86 | 42.86 | 5.18 | -30.28 | 18.54 | 7.67 | -16.54 | 25.33 | -1.54 | -7.69 | -102.63 | 3.64 | -39.33 | 0.83 | 0.00 | 0 | 0 |
20Q1 (10) | 1.4 | -13.58 | -65.85 | 6.27 | 3.81 | 142.08 | 0 | 0 | 0 | 0 | 0 | 0 | 4.99 | -10.09 | 8.24 | 1.04 | -4.59 | 60.0 | 0.86 | 14.67 | 19.44 | 4.27 | 12.5 | 5.81 | 3.01 | 20.88 | 13.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 3.93 | 0.0 | 0.0 | 0.84 | 0.0 | 55.56 | 0.91 | 0.0 | -18.75 | 7.43 | 15.37 | 27.88 | 9.19 | 12.21 | 23.03 | -1.43 | -10.0 | -68.24 | 6.0 | 16.73 | 20.97 | 0.00 | 0 | 0 |
19Q4 (9) | 1.62 | -33.06 | -56.57 | 6.04 | 10.62 | 164.91 | 0 | 0 | 0 | 0 | 0 | 0 | 5.55 | 11.22 | 14.43 | 1.09 | 11.22 | 36.25 | 0.75 | -10.71 | 33.93 | 3.79 | -13.88 | 18.14 | 2.49 | -2.35 | -13.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 0.84 | 0.0 | 55.56 | 0.91 | 0.0 | -18.75 | 6.44 | 20.37 | 24.81 | 8.19 | 15.35 | 20.09 | -1.3 | -83.1 | -42.86 | 5.14 | 10.78 | 20.94 | 0.00 | 0 | 0 |
19Q3 (8) | 2.42 | -40.25 | -30.66 | 5.46 | 58.72 | 292.81 | 0 | 0 | 0 | 0 | 0 | 0 | 4.99 | 8.01 | 10.15 | 0.98 | 34.25 | 28.95 | 0.84 | 20.0 | 104.88 | 4.40 | 17.11 | 77.37 | 2.55 | 11.35 | -12.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 0.84 | 0.0 | 55.56 | 0.91 | 0.0 | -18.75 | 5.35 | 22.43 | 22.71 | 7.1 | 16.01 | 17.94 | -0.71 | 6.58 | 33.02 | 4.64 | 28.53 | 40.61 | 0.00 | 0 | 0 |
19Q2 (7) | 4.05 | -1.22 | -26.09 | 3.44 | 32.82 | 170.87 | 0 | 0 | 0 | 0 | 0 | 0 | 4.62 | 0.22 | 19.69 | 0.73 | 12.31 | 17.74 | 0.7 | -2.78 | 59.09 | 3.76 | -6.75 | 0 | 2.29 | -13.58 | 4.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 0.84 | 55.56 | 55.56 | 0.91 | -18.75 | -18.75 | 4.37 | -24.78 | 21.39 | 6.12 | -18.07 | 16.35 | -0.76 | 10.59 | 15.56 | 3.61 | -27.22 | 33.7 | 0.00 | 0 | 0 |
19Q1 (6) | 4.1 | 9.92 | 4.33 | 2.59 | 13.6 | 219.75 | 0 | 0 | 0 | 0 | 0 | 0 | 4.61 | -4.95 | 9.76 | 0.65 | -18.75 | -18.75 | 0.72 | 28.57 | 89.47 | 4.03 | 25.62 | 0 | 2.65 | -8.3 | 32.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.93 | 0.0 | 10.08 | 0.54 | 0.0 | 86.21 | 1.12 | 0.0 | 11100.0 | 5.81 | 12.6 | -5.07 | 7.47 | 9.53 | 16.36 | -0.85 | 6.59 | 42.95 | 4.96 | 16.71 | 7.13 | 0.00 | 0 | 0 |
18Q4 (5) | 3.73 | 6.88 | 0 | 2.28 | 64.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.85 | 7.06 | 23.72 | 0.8 | 5.26 | 9.59 | 0.56 | 36.59 | 0 | 3.21 | 29.3 | 0 | 2.89 | -1.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 3.93 | 0.0 | 10.08 | 0.54 | 0.0 | 0 | 1.12 | 0.0 | 0 | 5.16 | 18.35 | 0 | 6.82 | 13.29 | 21.35 | -0.91 | 14.15 | 0 | 4.25 | 28.79 | 0 | 0.00 | 0 | 0 |
18Q3 (4) | 3.49 | -36.31 | 0.0 | 1.39 | 9.45 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.53 | 17.36 | 0.0 | 0.76 | 22.58 | 0.0 | 0.41 | -6.82 | 0.0 | 2.48 | 0 | 0.0 | 2.92 | 32.73 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 4.36 | 21.11 | 0.0 | 6.02 | 14.45 | 0.0 | -1.06 | -17.78 | 0.0 | 3.3 | 22.22 | 0.0 | 0.00 | 0 | 0.0 |