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)5.99105.8461.466.651.57-12.7816.19023.1566.795.890.160.25-26.471.08-55.91140.4340.0240.7610.1328.8255.950027.030.010.213.133.3536.7323.632.4337.184.9450.9462.6474.5737.10.030.79
2022 (9)2.91-25.9557.63215.441.8-13.040013.88-80.143.05-81.160.349.682.45452.34100.2928.6337.018.4418.481.260.01027.030.09.919.572.45-29.623.07-19.735.43-12.4831.32-15.0554.39-17.090.034.89
2021 (8)3.93-31.5318.27-35.052.07-58.180069.9101.3216.19314.070.313.330.44-48.6777.97-3.4734.13-1.4418.25-9.560027.030.08.284.943.489.4328.7369.040.4844.1636.8743.1865.653.450.03-25.29
2020 (7)5.74112.5928.1310.794.95266.670034.72-45.93.91-47.30.3-45.450.860.8380.77-9.8334.63-3.420.18-25.560027.030.07.8910.353.18-0.6217.0-8.9928.08-3.2725.75-2.9842.75-5.460.04-2.73
2019 (6)2.7-11.1825.39-5.121.3500064.1841.37.4277.090.55-67.650.86-77.189.58-27.2135.85-3.3727.11-43.060027.030.07.156.243.26.3118.6823.5429.0316.8226.5470.3545.2247.30.04-21.3
2018 (5)3.04145.1626.76-21.13000045.422451.694.191132.351.71114.293.74-52.41123.07-18.3937.1193.9847.6100027.030.06.730.453.01-13.5115.1228.3524.8513.1615.58-37.8830.7-16.710.064.87
2017 (4)1.2422.7733.9327.859.510001.78-76.170.34-46.880.14-94.387.87-76.4150.8118.7912.62-2.47000.040.027.030.06.71.063.48-5.4311.78-12.4821.96-7.6525.0821.6936.868.190.05-6.93
2016 (3)1.01-87.1226.5541.6800007.47-74.70.64-90.882.49378.8533.331792.95126.9530.0212.94-2.7144.0822.140.04027.030.06.6311.83.6810.1813.46-20.1223.78-8.9620.61-17.234.07-18.380.065.34
2015 (2)7.84619.2718.7455.13000029.53-40.677.02-20.680.52271.431.76526.0197.645.9213.3-3.0636.0912.540027.030.05.9317.433.34-6.4416.8515.8926.1212.8324.89-0.3641.745.620.06-6.3
2014 (1)1.0923.8612.084.861.35-92.820049.77108.168.85168.180.14-66.670.28-83.9992.18-9.8313.72-2.732.070.00027.030.05.056.993.57-10.7514.5487.6123.1540.5624.9855.5439.5265.980.06-22.51
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)5.99-67.76105.8461.4666.116.651.570.64-12.7816.19001.82-90.0393.62-0.28-104.1270.210.2513.64-26.471.089.32-55.93140.4327.7340.0240.76-0.6610.1328.828.3155.9500-100.027.030.00.010.210.03.133.350.036.7323.63-6.422.4337.18-4.24.9450.9433.3262.6474.5717.5137.10.0315.420.79
23Q3 (19)18.58540.69609.1637.015.91-25.491.560.65-18.7500018.25722.07568.56.792241.38158.170.2222.22-15.380.99-62.92-14.81109.94-3.9314.7241.0315.2210.0326.6117.1741.0900027.030.00.010.210.03.133.350.036.7325.2536.715.1238.8121.216.7138.21-1.0451.3363.4611.1828.80.03-7.23-18.78
23Q2 (18)2.9-7.9416.9431.92-10.9918.051.55-7.19-24.390002.22155.17-62.180.29129.29-56.720.185.88-57.142.6663.05227.26114.445.727.8535.61-3.0-5.1722.7118.931.6500027.030.00.010.213.133.133.3536.7336.7318.47-16.35-13.6532.02-7.0-5.138.61-2.3363.657.08-7.3526.870.031.81-18.0
23Q1 (17)3.158.2541.8935.86-37.7874.761.67-7.22-17.330000.87-7.45-79.95-0.99-5.32-241.430.17-50.00.01.63-33.33448.99108.277.9627.0236.71-0.81-2.1619.13.357.360-100.0027.030.00.09.90.019.572.450.0-29.622.08-4.29-24.9534.43-2.82-16.3939.5326.2111.161.6113.27-5.220.03-7.55-2.48
22Q4 (16)2.9111.07-25.9557.6316.05215.441.8-6.25-13.040000.94-65.57-90.09-0.94-135.74-152.810.3430.779.682.45111.32452.34100.294.6528.6337.01-0.758.4418.48-2.011.260.010027.030.00.09.90.019.572.450.0-29.623.07-3.96-19.735.43-2.58-12.4831.3224.04-15.0554.3910.39-17.090.03-6.994.89
22Q3 (15)2.625.65-43.2949.6683.65218.741.92-6.34-11.520002.73-53.49-91.452.63292.54-74.390.26-38.1-61.761.1642.4730.5895.837.0624.2437.29-0.698.3418.869.331.0700027.030.00.09.90.019.572.450.0-29.624.0212.3-10.8736.377.79-6.0425.256.99-33.4849.279.51-24.090.04-6.3310.38
22Q2 (14)2.4811.71-45.1327.0431.77119.842.051.49-20.850005.8735.25-48.510.67-4.29-65.640.42147.06-12.50.81173.53-11.8489.515.0110.9737.550.0810.1517.25-3.04-8.000027.030.00.09.919.5725.482.45-29.6-22.9621.39-27.291.1833.74-18.074.7223.6-33.67-39.9344.99-30.78-25.550.0421.0810.86
22Q1 (13)2.22-43.51-47.8920.5212.3219.32.02-2.42-37.270004.34-54.27-74.610.7-60.67-68.040.17-45.16-77.920.30-32.93-82.4285.249.3214.1937.529.939.2617.79-2.52-11.2300027.030.00.08.280.04.943.480.09.4329.422.453.3141.181.7336.0435.58-3.5-4.6465.0-0.9115.040.03-0.57-12.72
21Q4 (12)3.93-14.94-31.5318.2717.27-35.052.07-4.61-58.180009.49-70.27-41.381.78-82.677.230.31-54.413.330.44-50.04-48.6677.971.09-3.4734.13-0.84-1.4418.25-2.2-9.5600027.030.00.08.280.04.943.480.09.4328.736.669.040.484.5744.1636.87-2.8743.1865.61.0653.450.03-2.12-25.29
21Q3 (11)4.622.2152.9815.5826.67-48.242.17-16.22-62.2600031.92180.0335.4710.27426.67603.420.6841.6721.430.89-3.81-52.6577.13-4.38-9.9534.420.97-1.4318.66-0.48-10.4200027.030.00.08.284.944.943.489.439.4326.9527.4875.5738.7120.1446.5237.96-3.39138.1464.917.41107.450.03-5.92-35.25
21Q2 (10)4.526.154.2712.3-28.49-54.072.59-19.57-61.6900011.4-33.29132.651.95-10.96596.430.48-37.66-20.00.92-45.45-9.5780.668.05-8.4134.09-0.73-3.5118.75-6.44-12.1400027.030.00.07.890.00.03.180.00.021.1410.1652.3132.226.4429.0939.295.31100.1560.436.9680.330.04-4.68-29.89
21Q1 (9)4.26-25.78103.8317.2-38.86-33.13.22-34.9586.1300017.095.56170.842.1931.93321.150.77156.67196.151.6995.87317.0674.65-7.58-15.3434.34-0.84-3.6220.04-0.69-24.6900027.030.00.07.890.010.353.180.0-0.6219.1912.88-0.0530.277.82.4437.3144.89138.156.532.1662.030.04-14.88-26.57
20Q4 (8)5.7490.07112.5928.13-6.5410.794.95-13.91266.6700016.19120.8742.891.6613.762.750.3-46.43-45.450.86-53.930.880.77-5.7-9.8334.63-0.83-3.420.18-3.12-25.5600027.030.00.07.890.010.353.180.0-0.6217.010.75-8.9928.086.28-3.2725.7561.54-2.9842.7536.63-5.460.04-15.16-2.73
20Q3 (7)3.023.07-25.2530.112.418.555.75-14.94367.480007.3349.59-79.781.46421.43-71.20.56-6.67-47.171.8783.7085.65-2.75-9.8134.92-1.16-3.5420.83-2.39-30.2200027.030.00.07.890.010.353.180.0-0.6215.3510.59-13.0826.425.85-5.6815.94-18.8-24.3831.29-6.62-19.230.051.864.84
20Q2 (6)2.9340.19-14.3326.784.16-7.726.76290.75695.290004.9-22.35-51.960.28-46.15-73.580.6130.77140.01.02151.57088.07-0.12-27.0635.33-0.84-3.2121.34-19.8-47.7700027.030.00.07.8910.3510.353.18-0.62-0.6213.88-27.7110.3324.96-15.538.8519.6325.2715.4733.51-3.913.290.05-0.17-10.55
20Q1 (5)2.09-22.5940.2725.711.26-3.781.7328.1500006.31-44.31-1.410.52-49.02100.00.26-52.73-55.170.41-52.66088.18-1.56-28.3635.63-0.61-3.1826.61-1.84-42.6500027.030.00.07.150.06.243.20.06.3119.22.7824.8429.551.7917.6415.67-40.96-20.2534.87-22.89-0.460.0512.75-4.83
19Q4 (4)2.7-33.170.025.390.00.01.359.760.0000.011.33-68.740.01.02-79.880.00.55-48.110.00.8600.089.58-5.680.035.85-0.970.027.11-9.180.0000.027.030.00.07.150.00.03.20.00.018.685.780.029.033.640.026.5425.90.045.2216.730.00.04-8.560.0

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