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)4.56-14.290000002.22-43.940.15-73.680.24-25.010.8133.780.31-13.894.940.000006.30.01.135.612.840.350.25-62.124.21-7.68-0.0200.23-64.060.04-5.5
2022 (9)5.3222.020000003.96-16.980.57-29.630.32-55.568.08-46.460.36-14.294.94-0.200006.30.01.079.182.83-4.070.66-21.434.56-4.6-0.0200.64-22.890.04-9.39
2021 (8)4.368.730000004.7714.660.8135.00.720.015.09-12.790.4244.834.950.000006.30.00.986.522.95-0.670.8435.484.785.99-0.0100.8369.390.044.48
2020 (7)4.01-5.20000004.164.520.6-7.690.7210.7717.315.980.2931.824.950.000006.30.00.926.982.97-0.340.62-12.684.51-0.88-0.1300.49-12.50.042.13
2019 (6)4.23-17.380000003.98-21.340.65-37.50.65-18.7516.333.30.22-26.674.95-0.200006.3-12.50.8613.162.980.680.71-35.454.55-5.41-0.1500.56-40.430.04-0.09
2018 (5)5.12-6.060000005.06-5.071.0413.040.8-18.3715.81-14.010.350.04.960.000007.20.00.7615.152.96-1.01.1-0.94.810.84-0.1600.94-3.090.04-3.7
2017 (4)5.4514.980000005.33-11.170.92-21.370.98-10.0918.391.210.25.264.960.000007.20.00.6620.02.990.341.11-17.164.77-2.05-0.1400.97-17.090.04-2.88
2016 (3)4.747.730000006.0-4.761.17-0.851.09-2.6818.172.190.19-32.144.960.000007.20.00.5527.912.982.761.342.294.874.96-0.1701.171.740.045.48
2015 (2)4.434.150000006.3-1.251.1813.461.12-5.8817.78-4.690.28-3.454.960.000007.20.00.4334.382.9-0.341.3119.094.647.16-0.1601.1512.750.043.82
2014 (1)3.28-23.540000006.385.81.047.221.194.3918.65-1.340.2916.04.96-0.200007.2-20.00.3239.132.913.191.15.774.335.87-0.0801.026.250.0422.6
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)4.565.8-14.290000000000.561.82-46.15-0.05-162.5-129.410.24-4.0-25.010.8116.7633.780.31-6.06-13.894.940.00.00000006.30.00.01.130.05.612.840.00.350.25-13.79-62.124.21-0.94-7.68-0.020.00.00.23-14.81-64.060.04-1.97-5.5
23Q3 (19)4.31-13.8-3.790000000000.55-3.51-38.890.0814.29-50.00.25-13.79-46.819.26-2.62-19.620.33-5.71-25.04.940.0-0.20000006.30.00.01.130.05.612.840.00.350.2938.1-35.564.251.67-2.3-0.0233.330.00.2750.0-37.210.04-6.94-7.28
23Q2 (18)5.02.88-1.380000000000.575.56-50.00.0716.67-53.330.2920.83-58.579.5143.42-40.230.35-5.41-28.574.940.0-0.20000006.30.00.01.135.615.612.840.350.350.21-4.55-30.04.181.7-0.24-0.03-50.0-50.00.18-10.0-35.710.04-0.54-1.78
23Q1 (17)4.86-8.65-5.260000000000.54-48.08-38.640.06-64.71-25.00.24-25.0-58.626.63-17.96-47.760.372.78-21.284.940.0-0.20000006.30.00.01.070.09.182.830.0-4.070.22-66.67100.04.11-9.871.73-0.020.0-100.00.2-68.75100.00.044.16-11.54
22Q4 (16)5.3218.7522.020000000001.0415.56-10.340.176.25-15.00.32-31.91-55.568.08-29.85-46.460.36-18.18-14.294.94-0.2-0.20000006.30.00.01.070.09.182.830.0-4.070.6646.67-21.434.564.83-4.6-0.020.0-100.00.6448.84-22.890.04-3.83-9.39
22Q3 (15)4.48-11.6423.420000000000.9-21.05-26.230.166.67-23.810.47-32.86-42.6811.52-27.59-33.410.44-10.215.794.950.00.00000006.30.00.01.070.09.182.830.0-4.070.4550.0-29.694.353.82-4.81-0.020.000.4353.57-32.810.04-1.41-3.76
22Q2 (14)5.07-1.1748.250000000001.1429.55-12.980.1587.5-37.50.720.69-16.6715.9125.35-13.830.494.2640.04.950.00.00000006.30.00.01.079.1816.32.83-4.07-4.710.3172.73-36.174.193.71-4.12-0.02-100.0-200.00.28180.0-42.860.04-10.42-0.15
22Q1 (13)5.1317.6655.930000000000.88-24.14-18.520.08-60.0-50.00.58-19.44-10.7712.69-15.92-16.820.4711.967.864.950.00.00000006.30.00.00.980.06.522.950.0-0.670.11-86.9-85.94.04-15.48-13.68-0.010.091.670.1-87.95-84.850.056.6811.01
21Q4 (12)4.3620.118.730000000001.16-4.922.650.2-4.7611.110.72-12.20.015.09-12.75-13.00.4210.5344.834.950.00.00000006.30.00.00.980.06.522.950.0-0.670.8431.2535.484.784.65.99-0.01092.310.8329.6969.390.042.154.48
21Q3 (11)3.636.14-15.380000000001.22-6.8718.450.21-12.550.00.82-2.3815.4917.30-6.29-2.050.388.5758.334.950.00.00000006.30.00.00.986.526.522.95-0.67-0.670.6436.1742.224.574.585.30-100.0100.00.6430.61120.690.042.284.67
21Q2 (10)3.423.95-16.380000000001.3121.328.430.2450.0100.00.8429.2320.018.4620.994.70.3525.052.174.950.00.00000006.30.00.00.920.00.02.970.00.00.47-39.7451.614.37-6.624.050.02116.67112.50.49-25.76226.670.04-0.410.96
21Q1 (9)3.29-17.96-9.370000000001.08-4.4211.340.16-11.110.00.65-9.72-7.1415.26-12.05-13.030.28-3.4527.274.950.00.00000006.30.00.00.920.06.982.970.0-0.340.7825.81225.04.683.7714.71-0.127.6936.840.6634.691220.00.040.41-1.96
20Q4 (8)4.01-6.53-5.20000000001.139.7113.00.1828.5763.640.721.4110.7717.35-1.776.230.2920.8331.824.950.00.00000006.30.00.00.920.06.982.970.0-0.340.6237.78-12.684.513.92-0.88-0.1318.7513.330.4968.97-12.50.042.332.13
20Q3 (7)4.294.89-17.970000000001.030.985.10.1416.67-30.00.711.432.917.660.1700.244.354.354.950.00.00000006.30.00.00.920.06.982.970.0-0.340.4545.16-22.414.343.33-1.81-0.160.0-6.670.2993.33-32.560.04-1.34-1.43
20Q2 (6)4.0912.67-26.830000000001.025.15-1.920.12-25.0-40.00.70.00.017.630.500.234.55-11.544.950.0-0.20000006.30.0-12.50.926.986.982.97-0.34-0.340.3129.17-18.424.22.94-0.47-0.1615.79-6.670.15200.0-34.780.04-3.288.44
20Q1 (5)3.63-14.18-27.40000000000.97-3.01.040.1645.456.670.77.6918.6417.547.4200.220.0-24.144.950.0-0.20000006.30.0-12.50.860.013.162.980.00.680.24-66.2-80.654.08-10.33-17.74-0.19-26.67-18.750.05-91.07-95.370.044.595.74
19Q4 (4)4.23-19.120.0000.0000.0000.01.02.040.00.11-45.00.00.65-5.80.016.3300.00.22-4.350.04.950.00.0000.0000.06.30.00.00.860.00.02.980.00.00.7122.410.04.552.940.0-0.150.00.00.5630.230.00.04-1.230.0

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