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
資產負債表-近10年
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
2023 (10)46.8660.8177.878.033.09127.2100135.9810.3241.587.3933.3767.9424.5452.2315.66-9.84245.8918.0336.2713.912.4659.74158.377.046.179.431.420.0105.58.41153.098.63134.3380.02239.8339.480.300.26
2022 (9)29.144.5972.08-4.341.36000123.268.8638.72-5.3119.87-0.316.12-8.4117.371.58208.321.4631.84165.331.5445.28148.015.042.1911.231.420.097.323.21140.935.4674.62-33.14171.94-16.490.300.66
2021 (8)27.8654.2675.3541.10000113.2318.6440.8931.9519.9333.9417.6012.8917.133.8205.3217.712.0-7.691.063.92140.9610.037.939.281.420.094.295.42133.636.42111.693.82205.8940.040.305.28
2020 (7)18.062.7353.45.74000095.4415.3930.9912.014.885.0815.59-8.9312.7810.55174.4416.9613.044.441.023.03128.1516.034.7113.471.420.089.44-7.56125.57-2.4857.58130.78147.0220.810.280.71
2019 (6)17.58148.6650.534.67000082.7162.2427.6711.7514.1677.6717.129.5111.5622.72149.15-24.59.00.00.99560.0110.475.030.598.781.420.096.7520.71128.7617.3924.958.67121.718.030.289697.79
2018 (5)7.07-5.7337.5154.93000050.986.2124.76-16.757.970.8915.63-5.019.42-6.55197.560.19.00.00.150.0105.219.9928.1211.851.420.080.151.21109.693.7222.96-47.02103.11-15.850.0010.48
2017 (4)7.5-3.2314.7170.85000048.0-8.129.7438.077.9-3.316.465.2210.0829.07197.3611.659.080.00.150.095.655.0125.149.351.420.079.1911.76105.7611.0243.3463.73122.5325.890.00-28.74
2016 (3)7.7528.318.61-7.224.000052.23-1.5321.5452.128.17-8.015.64-6.577.81-24.39176.764.485.0-54.550.150.091.092.522.996.581.420.070.8610.9395.269.6626.4742.0197.3317.950.00-15.69
2015 (2)6.04-27.329.2874.11000053.040.0414.16-17.638.882.6616.742.6210.332.58169.18-7.4411.037.50.150.088.874.021.578.661.420.063.88-4.1386.87-1.1718.64-47.9982.52-19.470.0081.15
2014 (1)8.31-22.775.33-64.4210.0100.00053.02-1.1617.1928.868.651.7616.312.9510.077.82182.783.588.0-38.460.150.085.450.1419.857.181.420.066.6311.9187.910.6135.84-1.46102.476.840.00-36.54
資產負債表-近20季
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
23Q4 (20)46.861.3860.8177.87-6.688.033.090.65127.2100043.1255.3340.07.75-27.6427.4733.3785.667.9424.5468.7852.2315.66-6.0-9.84245.893.7218.0336.2714.0913.912.4680.8859.74158.370.07.046.170.09.431.420.00.0105.58.048.41153.095.418.63134.3316.0180.02239.8312.3639.480.303.050.26
23Q3 (19)46.2214.3859.8283.447.428.963.07-49.42114.6900027.76-23.744.9110.71-12.4364.5217.9819.550.6214.5418.291.8716.66-7.39-18.97237.077.6913.6631.7920.78-5.561.36-4.23-6.21158.370.07.046.170.09.431.420.00.097.6512.287.39145.237.937.95115.7928.487.39213.4420.4939.760.29-0.740.2
23Q2 (18)40.4113.1320.2377.685.29-11.486.07359.85507.000036.426.79-9.0512.2312.2-8.4615.04-17.41-8.3512.29-14.96-6.6417.993.041.41220.150.259.5126.32-6.96-30.651.42-3.436.54158.377.07.046.179.439.431.420.00.086.97-2.263.35134.561.495.3290.1810.8432.99177.154.016.580.30-4.480.08
23Q1 (17)35.7222.5813.5473.782.36-13.31.32-2.94000028.71-6.7910.4710.979.28-14.7118.21-8.3515.414.45-10.337.1317.460.520.81219.615.422.3328.29-11.15157.181.47-4.5536.11148.010.05.042.190.011.231.420.00.088.98-8.578.6132.59-5.929.3381.369.03-31.46170.34-0.93-15.10.312.62-2.49
22Q4 (16)29.140.764.5972.08-5.88-4.341.36-4.9000030.816.4-5.936.08-6.6132.4619.8711.19-0.316.1212.94-8.4317.37-15.521.58208.32-0.121.4631.84-5.41165.331.546.2145.28148.010.05.042.190.011.231.420.00.097.327.033.21140.934.755.4674.6220.76-33.14171.9412.59-16.490.302.990.66
22Q3 (15)28.92-13.9513.5576.58-12.736.021.4343.0000026.46-33.882.166.51-51.27-25.617.878.926.2914.278.415.9120.5615.923.11208.583.755.7133.66-11.3140.431.4539.4245.0148.010.05.042.190.011.231.420.00.090.938.061.62134.545.314.4361.79-8.88-16.23152.720.5-6.440.29-0.862.66
22Q2 (14)33.616.8348.7887.753.115.381.00000040.0253.9823.7913.364.54-11.2316.413.9923.213.16-2.421.2517.742.4233.38201.04-6.337.3937.95245.0171.071.04-3.75.05148.015.015.542.1911.2321.551.420.00.084.152.71-11.63127.765.35-2.7367.81-42.873.18151.96-24.26-5.580.30-6.940.49
22Q1 (13)31.4612.9225.6985.112.9436.9300000025.99-20.6216.8112.78178.432.2415.78-20.8240.8913.49-23.3517.117.321.2928.68214.624.5317.8711.0-8.33-15.381.081.896.93140.960.010.037.930.09.281.420.00.081.93-13.112.21121.27-9.254.28118.76.3667.07200.63-2.5532.680.325.935.15
21Q4 (12)27.869.3854.2675.354.3241.100000032.7426.4133.524.59-47.54-46.6319.9340.8533.9417.6030.6212.917.12.433.8205.324.0617.712.0-14.29-7.691.066.03.92140.960.010.037.930.09.281.420.00.094.295.385.42133.633.736.42111.651.393.82205.8926.1340.040.305.045.28
21Q3 (11)25.4712.7539.5672.23-13.2647.1100000025.9-19.8910.978.75-41.86-11.1714.156.2311.5913.483.64-0.1716.725.5646.75197.315.422.2214.00.07.691.01.010.0140.9610.010.037.939.289.281.420.00.089.48-6.0311.7128.83-1.9210.8373.7612.2389.91163.241.4337.230.29-2.96-0.31
21Q2 (10)22.59-9.7521.4583.2733.9868.2200000032.3345.319.315.0520.445.5513.3218.9310.6313.0012.865.5813.3-1.1914.36187.212.8226.5414.07.697.690.99-1.98-1.98128.150.00.034.710.00.01.420.00.095.2218.7936.11131.3512.9523.8165.72-7.597.77160.946.4355.960.29-2.62-1.17
21Q1 (9)25.0338.5991.9562.1516.3924.300000022.25-9.268.6412.545.35470.7811.2-24.73-2.4411.52-26.1-8.7613.465.3215.24182.084.3823.6413.00.018.181.01-0.98-1.94128.150.016.034.710.013.471.420.00.080.16-10.38-19.0116.29-7.39-11.2171.0523.39316.72151.212.8530.340.306.076.58
20Q4 (8)18.06-1.042.7353.48.765.7400000024.525.066.568.6-12.6989.0114.8817.355.0815.5915.49-8.9212.7812.310.55174.448.0516.9613.00.044.441.022.03.03128.150.016.034.710.013.471.420.00.089.4411.65-7.56125.578.03-2.4857.5848.25130.78147.0223.620.810.28-0.550.71
20Q3 (7)18.25-1.88-33.8349.1-0.81-21.6900000023.34-13.87-14.19.85-4.74-1.712.685.324.7113.509.61011.38-2.15-2.49161.449.129.713.00.044.441.0-0.99-2.91128.150.016.034.710.013.471.420.00.080.1114.51-12.97116.249.57-6.338.8416.88114.7118.9515.278.00.29-3.790.32
20Q2 (6)18.642.6448.9249.5-1.012.3700000027.132.3233.8310.34372.15297.6912.044.88-9.3412.32-2.47011.63-0.43-2.92147.950.460.5113.018.1844.441.01-1.94-2.88128.1516.016.034.7113.4713.471.420.00.069.96-29.3-14.79106.09-19.0-7.0333.2394.919.1103.19-11.05-6.190.305.013.81
20Q1 (5)13.04-25.82-0.0850.0-0.9919.0500000020.48-11.066.642.19-51.87-79.1411.48-18.93-9.6812.63-26.23011.681.042.1147.27-1.26-6.4411.022.2222.221.034.040110.470.05.030.590.08.781.420.00.098.962.28-4.92130.971.72-1.9817.05-31.66-33.14116.01-4.68-10.470.280.232.61
19Q4 (4)17.58-36.260.050.5-19.460.0000.0000.023.01-15.310.04.55-54.590.014.1616.930.017.1200.011.56-0.940.0149.151.350.09.00.00.00.99-3.880.0110.470.00.030.590.00.01.420.00.096.755.110.0128.763.790.024.9537.920.0121.710.50.00.28-0.930.0

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