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)4.114.852.6550.05.59816.390023.24-10.32.67-27.844.697.5720.1819.935.06-32.26003.37-55.310.04-55.565.343.892.359.3003.41-9.795.76-2.870.890.484.210.240.000
2022 (9)3.92-24.180.4-80.00.61-50.00025.91-9.373.734.064.36-10.116.83-0.87.470.27007.54121.110.090.05.14-5.512.1520.79003.78-1.825.935.330.42-73.914.2-23.080.000
2021 (8)5.177.482.0-16.671.22-44.80028.5926.842.7681.584.85-2.0216.96-22.757.4528.89003.4113.670.0928.575.4420.891.7815.58003.8561.765.6343.991.61312.825.4697.110.000
2020 (7)4.81181.292.41100.02.21904.550022.5424.051.529.354.9566.1121.9633.95.7854.96003.0-30.560.07133.334.537.611.5419.38002.38-15.93.91-5.10.39-33.92.77-19.010.000
2019 (6)1.71106.020.2-83.330.2283.330018.1729.791.3947.872.9810.7816.40-14.643.7320.71004.321036.840.03-25.03.270.01.297.5002.8318.414.1214.760.59-52.83.42-6.040.000
2018 (5)0.83-24.551.220.00.12-25.00014.028.790.94147.372.6946.219.2113.513.0926.64000.38-44.120.0403.270.01.23.45002.3931.323.5920.881.25-39.93.64-6.670.000
2017 (4)1.144.741.000.16-63.640010.87-2.770.38-57.31.84-2.1316.930.662.4427.75000.68-38.74003.279.01.168.41001.82-23.852.97-14.162.08-29.973.9-27.240.000
2016 (3)0.76-15.56000.44-16.980011.18-3.20.8964.811.881.6216.824.981.91-4.020.02-33.331.11-11.9003.00.01.075.94002.3911.683.469.492.97165.185.3664.420.000
2015 (2)0.9-31.30.65900.00.5347.220011.5513.460.5420.01.8510.7816.02-2.361.991.530.0301.26-10.64003.00.01.014.12002.141.93.162.931.12366.673.2639.320.000
2014 (1)1.31-5.760.0100.36125.00010.18-10.780.45-42.311.6721.0116.4035.641.96-22.83001.41182.0003.00.00.978.99002.1-9.873.07-4.660.2402.340.430.000
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)4.11105.54.852.6188.89550.05.59-5.41816.390006.2623.23-8.350.48-37.66-40.744.6922.457.5720.1825.4619.935.06-5.42-32.260003.3727.17-55.310.04-20.0-55.565.341.913.892.3510.339.30003.41-13.23-9.795.76-4.95-2.870.81.2790.484.21-10.810.240.0000
23Q3 (19)2.0-8.26-61.090.9-30.7750.05.91-0.34974.550005.08-1.74-21.00.7737.5-32.463.83-2.3-26.216.093.24-17.775.35-1.65-30.790002.6527.4-64.480.05-16.67-37.55.240.0-3.682.130.014.520003.9324.37-21.876.0614.56-12.050.791.2888.14.7219.8-13.390.0000
23Q2 (18)2.18-35.88-61.691.3550.0550.05.93-7.21460.530005.17-23.18-15.80.56-34.88-39.783.92-14.6-6.6715.58-11.3-0.845.44-9.18-23.060002.0850.72-69.990.06-14.29-25.05.241.95-3.682.13-0.9314.520003.1622.01-18.775.2911.6-8.00.7818.18168.973.9421.23-5.740.0000
23Q1 (17)3.4-13.27-60.050.2-50.0-60.06.39947.54983.050006.73-1.463.380.866.174.884.595.28-3.3717.574.392.365.99-19.81-15.870001.38-81.7-82.940.07-22.22-22.225.140.0-5.512.150.020.790002.59-31.48-14.84.74-20.07-1.660.6657.14-33.333.25-22.62-19.350.0000
22Q4 (16)3.92-23.74-24.180.4-33.33-80.00.6110.91-50.00006.836.22-8.320.81-28.950.04.36-15.99-10.116.83-13.98-0.87.47-3.360.270007.541.07121.110.0912.50.05.14-5.51-5.512.1515.5920.790003.78-24.85-1.825.93-13.935.330.420.0-73.914.2-22.94-23.080.0000
22Q3 (15)5.14-9.675.540.6200.0-78.570.5544.74-72.640006.434.72-3.021.1422.5837.355.1923.5714.8219.5624.521.497.739.34-1.280007.467.65139.10.080.00.05.440.05.631.860.017.720005.0329.3131.336.8919.8327.120.4244.83-40.05.4530.3820.310.0000
22Q2 (14)5.69-33.144.790.2-60.0-92.650.38-35.59-82.570006.14-5.68-13.40.9313.4157.634.2-11.58-10.6415.71-8.44-8.477.07-0.79.10006.93-14.34110.00.08-11.11-11.115.440.08.151.864.4917.720003.8927.9629.245.7519.2925.270.29-70.71-54.694.183.7214.520.0000
22Q1 (13)8.5164.663.970.5-75.0-83.920.59-51.64-73.540006.51-12.62-12.260.821.2351.854.75-2.06-12.8417.161.16-20.787.12-4.4318.270008.09137.24124.10.090.00.05.440.020.091.780.015.580003.04-21.0423.084.82-14.3920.50.99-38.5150.04.03-26.1928.750.0000
21Q4 (12)5.176.167.482.0-28.57-16.671.22-39.3-44.80007.4512.377.50.81-2.4184.094.857.3-2.0216.965.35-22.757.45-4.8528.890003.419.2913.670.0912.528.575.445.6320.891.7812.6615.580003.850.5261.765.633.8743.991.61130.0312.825.4620.5397.110.0000
21Q3 (11)4.87-10.31-3.562.82.9475.02.01-7.8813.640006.63-6.4911.620.8340.68107.54.52-3.8319.8916.10-6.19-15.047.8320.8374.390003.12-5.45-34.040.08-11.11166.675.152.3922.331.580.010.490003.8327.2455.695.4218.0839.330.79.3845.834.5324.1154.080.0000
21Q2 (10)5.434.6278.622.72-12.54172.02.18-2.241881.820007.09-4.4545.590.599.2690.324.7-13.7649.2117.17-20.751.256.487.6477.050003.3-8.59-7.820.090.0125.05.0311.0447.511.582.610.490003.0121.8625.944.5914.7520.160.64-3.0377.783.6516.6132.730.0000
21Q1 (9)5.197.9237.013.1129.58677.52.230.91615.380007.427.0754.580.5422.7345.955.4510.143.821.66-1.369.456.024.1566.30003.6120.33-11.080.0928.57200.04.530.6737.691.540.019.380002.473.7811.264.02.313.960.6669.232100.03.1313.039.110.0000
20Q4 (8)4.81-4.75181.292.450.01100.02.21904.55904.550006.9316.6761.920.4410.0175.04.9531.366.1121.9615.8633.985.7828.7354.960003.0-36.58-30.560.07133.33133.334.56.8937.611.547.6919.380002.38-3.25-15.93.910.51-5.10.39-18.75-33.92.77-5.78-19.010.0000
20Q3 (7)5.0566.12171.511.660.0-15.790.22100.0-50.00005.9421.9728.290.429.03-4.763.7719.6828.6718.9511.804.4922.6824.030004.7332.12408.60.03-25.00.04.2123.4628.751.430.010.850002.462.93-8.553.891.83-2.260.4833.33-46.072.946.91-17.880.0000
20Q2 (6)3.0497.453.541.0150.0-41.180.11-15.38-50.00004.871.46-10.480.31-16.22-42.593.15-16.89-2.1716.95-14.3403.661.17.020003.58-11.82575.470.0433.330.03.413.654.281.4310.8510.850002.397.664.823.828.837.00.361100.0-64.362.7522.22-16.410.0000
20Q1 (5)1.54-9.9477.010.4100.0-73.330.13-40.918.330004.812.1525.330.37131.2537.043.7927.1833.4519.7920.7403.62-2.95-4.230004.06-6.021027.780.030.0-25.03.290.610.611.290.07.50002.22-21.55-17.783.51-14.81-9.770.03-94.92-96.812.25-34.21-38.190.0000
19Q4 (4)1.71-8.060.00.2-89.470.00.22-50.00.0000.04.28-7.560.00.16-61.90.02.981.710.016.3900.03.733.040.0000.04.32364.520.00.030.00.03.270.00.01.290.00.0000.02.835.20.04.123.520.00.59-33.710.03.42-4.470.00.0000.0

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