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)6.3136.8829.986.460.08100.00020.7133.962.2467.164.55-4.0121.97-28.3436.17-2.035.5342.537.7-10.47005.996.771.2511.615.1622.272.2666.188.6729.61.685500.03.94183.450.01-31.3
2022 (9)4.61-11.8528.168.640.0400015.4621.921.34100.04.744.4130.66-14.3736.9210.083.885.438.6-2.27005.6111.311.126.674.2216.571.36106.066.6925.280.0301.39195.740.010
2021 (8)5.2382.2325.92136.28000012.6816.330.6771.794.546.5735.80-8.3933.5411.953.681372.08.851.2005.040.41.053.963.62964.710.66-80.125.3414.35-0.1900.47-84.540.000
2020 (7)2.87-12.7710.970.0000010.9-38.450.39-80.884.26-10.1339.0846.0229.9686.670.25-24.245.821285.71005.020.01.0124.690.3461.93.32-22.074.67-11.39-0.2803.04-22.450.000
2019 (6)3.29-9.1210.97-4.940.45-43.040017.71-35.412.04-25.04.7428.4626.7698.8816.05-9.730.333.120.42-68.42005.020.00.8150.00.2190.914.26-16.475.27-8.35-0.3403.92-19.840.000
2018 (5)3.629.0411.54-47.160.791875.00027.4272.342.72283.13.69-42.4313.46-66.617.78-41.590.32-8.571.33-66.92005.02-20.060.5417.390.1105.147.835.7547.06-0.2104.8946.410.000
2017 (4)3.324.421.8417.930.04-63.640015.9197.640.71-76.496.4162.6940.29-17.6830.44-3.940.35-16.674.02-0.99006.28-25.060.46187.5003.45-0.583.917.42-0.1103.34-3.750.000
2016 (3)3.18329.7318.5237.080.1110.0008.05-7.583.02169.643.94168.0348.94190.031.692.790.42-56.74.0640500.0008.38-24.980.16220.0003.47204.393.64205.88003.47204.390.000
2015 (2)0.74-40.813.51-7.020.166.67008.71101.151.12522.221.473.5216.88-48.5430.837.870.97-18.490.01-75.00011.170.00.0566.67001.14442.861.19340.74001.14442.860.000
2014 (1)1.25-3.114.5334.910.06-62.5004.337.980.1828.571.4217.3632.798.6828.5828.911.19-11.850.04300.00011.170.00.0350.00.02100.00.21250.00.27200.0000.21425.00.000
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)6.3125.9536.8829.98-0.236.460.08100.0100.00005.96-21.5850.130.61-20.78238.894.55-16.21-4.0121.97-24.26-28.3436.17-1.82-2.035.5329.2142.537.7-0.39-10.470005.990.676.771.250.011.615.160.022.272.2638.6566.188.677.8429.61.68112.665500.03.9462.81183.450.01-24.39-31.3
23Q3 (19)5.01-4.21-0.630.056.4110.110.040.000007.6110.53109.370.7737.583.335.4311.9620.6729.01-11.78-4.7336.84-5.373.64.28-7.9621.947.73-0.77-11.860005.950.348.781.250.011.615.160.022.271.6387.3641.748.0410.4423.880.799.72977.782.4252.2128.30.01-5.61-13.3
23Q2 (18)5.2310.115.4428.24-0.189.880.040.000003.611.98-4.750.5686.6780.654.8517.438.7432.8818.875.2838.933.412.584.657.8932.17.79-4.42-5.230005.932.4212.521.2511.6111.615.1622.2722.270.87-47.5919.187.284.019.930.720.0700.01.59-33.19160.660.015.810
23Q1 (17)4.753.04-11.8728.290.469.060.040.000003.54-10.83-13.020.366.67-28.574.13-12.87-22.9527.66-9.78-29.6137.651.989.864.3111.0823.148.15-5.23-2.40005.793.2110.921.120.06.674.220.016.571.6622.0653.77.04.6321.530.722300.0500.02.3871.2298.330.01-9.030
22Q4 (16)4.61-8.53-11.8528.163.198.640.04000003.979.3720.670.18-57.14500.04.745.334.4130.660.7-14.3736.923.8210.083.8810.545.438.6-1.94-2.270005.612.5611.311.120.06.674.220.016.571.3618.26106.066.693.0825.280.03133.33115.791.3931.13195.740.01-4.580
22Q3 (15)5.041.6126.3227.296.199.640000003.63-4.2215.970.4235.4840.04.50.96.1330.45-2.52-11.6835.562.838.023.51-0.283.548.776.69-0.790005.473.88.751.120.06.674.220.016.571.1557.5379.696.496.9222.22-0.0925.079.551.0673.77430.00.0100
22Q2 (14)4.96-7.987.1325.7-0.9318.320000003.79-6.8820.320.31-26.19106.674.46-16.79-4.2931.23-20.52-21.9234.580.97.833.520.571500.08.22-1.56-6.910005.270.964.771.126.6710.894.2216.571141.180.73-32.41-80.056.075.3821.16-0.12-200.066.670.61-49.17-81.520.0000
22Q1 (13)5.393.0673.8725.940.0817.640000004.0723.7130.870.421300.0121.055.3618.0616.5239.309.75-7.1434.272.189.523.5-4.891421.748.35-5.1143.470005.223.573.781.050.03.963.620.0964.711.0863.64-69.235.767.8718.520.12163.16140.01.2155.32-62.620.0000
21Q4 (12)5.2331.0882.2325.924.14136.280000003.295.1113.060.03-90.0-75.04.547.086.5735.803.87-8.3933.541.8811.953.688.551372.08.8-0.4551.20005.040.20.41.050.03.963.620.0964.710.663.12-80.125.340.5614.35-0.1956.8232.140.47135.0-84.540.0000
21Q3 (11)3.99-13.82-19.2324.8914.59134.810000003.13-0.6326.210.3100.0900.04.24-9.0113.9834.47-13.8272.2732.922.65108.093.391440.911110.718.840.1152.150005.030.00.21.053.963.963.62964.71964.710.64-82.51-79.945.315.9916.96-0.44-22.22-12.820.2-93.94-92.860.0000
21Q2 (10)4.6349.3534.9921.72-1.5111.2800-100.00003.151.2932.910.15-21.0587.54.661.321.6740.00-5.4892.7932.072.49101.830.22-4.35-26.678.8351.724104.760005.030.00.21.010.000.340.003.664.2705.013.0911.09-0.36-20.023.43.32.8802.130.0000
21Q1 (9)3.18.01-27.2322.05101.0101.5500-100.00003.116.87-0.960.1958.3318.754.67.9822.0242.328.28106.7631.294.4496.420.23-8.0-25.815.820.01777.420005.030.20.21.010.000.340.003.515.7204.864.07-10.66-0.3-7.1431.823.215.59829.550.0000
20Q4 (8)2.87-41.9-12.7710.973.490.000-100.00002.9117.34-72.550.12300.0-94.444.2614.52-10.1339.0895.3146.0229.9689.3886.670.25-10.71-24.245.820.171285.710005.020.00.01.010.024.690.340.061.93.324.08-22.074.672.86-11.39-0.2828.2117.653.048.57-22.450.0000
20Q3 (7)4.9444.02110.2110.63.11-30.130-100.0-100.00002.484.645.530.03-62.5-83.333.72-2.87-3.1220.01-3.55015.82-0.44-20.660.28-6.67-20.05.812666.67591.670005.020.00.01.01024.690.34061.93.19051.94.540.6745.51-0.3917.02-25.812.8695.7456.420.0000
20Q2 (6)3.43-19.4812.0910.28-6.03-16.630.410.0-48.10002.37-24.521.720.08-50.0147.063.831.592.6820.751.37015.89-0.25-11.530.3-3.230.00.21-32.26-79.810005.020.00.000-100.000-100.000-100.04.51-17.153.4-0.47-6.82-235.71-0.47-6.82-126.40.0000
20Q1 (5)4.2629.4817.0310.94-0.27-7.130.41-8.89-48.10003.14-70.3829.220.16-92.59223.083.77-20.4611.8720.47-23.53015.93-0.75-10.510.31-6.060.00.31-26.19-73.50005.020.00.00-100.0-100.00-100.0-100.00-100.0-100.05.443.23-3.2-0.44-29.41-388.89-0.44-111.22-109.020.0000
19Q4 (4)3.2940.00.010.97-27.690.00.45-37.50.0000.010.6351.060.02.161100.00.04.7423.440.026.7600.016.05-19.510.00.33-5.710.00.42-50.00.0000.05.020.00.00.810.00.00.210.00.04.26102.860.05.2768.910.0-0.34-9.680.03.92118.990.00.0000.0

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