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)3.01-48.16.23-70.60.1515.380072.7-28.15-1.1308.71-51.4211.98-32.394.04-58.390.6501.2-4.760.17750.07.640.00.311.1100-1.130-0.820-0.010-1.1400.020
2022 (9)5.823.6721.1958.730.13333.3300101.187.760.24-76.017.933.417.72-4.059.7159.7001.26260.00.02-33.337.6411.210.2758.820.1730.770.26-74.00.71-45.38000.26-68.670.000
2021 (8)4.69-7.3113.3579.680.030.00093.89-34.181.044.9317.34103.2818.47208.836.08261.9000.35-2.780.03200.06.870.00.1770.00.1385.711.044.931.349.43-0.1700.8348.210.000
2020 (7)5.06-17.187.43-64.70.03000142.64-25.860.6956.828.53-69.085.98-58.31.68-69.29000.3600.01-50.06.87-0.150.166.670.0740.00.6943.750.8747.46-0.1300.5636.590.000
2019 (6)6.11136.8221.0514.40000192.441.430.4410.027.59-11.1414.34-37.175.47-22.4100000.020.06.88-4.440.06200.00.0566.670.4823.080.5934.09-0.0700.4120.590.000
2018 (5)2.5823.4418.4154.140000136.0450.890.4031.05414.0722.82240.77.05226.3900000.020.07.2-4.640.02-92.860.030.00.3900.44780.0-0.0500.3400.000
2017 (4)2.09-57.787.24-36.04000090.16-30.12-0.2606.04-71.876.70-59.742.16-22.0200000.020.07.550.00.2855.560.0350.0-0.2500.05-95.5-0.070-0.3200.000
2016 (3)4.9514.5811.32-20.170000129.0216.70.9338.8121.4723.0416.645.432.77-27.300000.02100.07.550.00.1850.00.02-33.330.9140.01.1138.75-0.0300.8839.68-0.000
2015 (2)4.32-13.2514.18336.310000110.56-14.990.67-42.7417.45-22.8915.78-9.33.81-13.2100000.01-50.07.553.570.1200.0300.65-42.980.8-29.82-0.0200.63-43.240.000
2014 (1)4.98-24.553.25-75.820000130.0553.251.17022.63-9.2317.40-40.774.39119.500000.02-33.337.2938.0700001.1401.140-0.0301.1100.000
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)3.01-12.24-48.16.23-44.38-70.60.150.015.3800012.4610.17-45.68-0.1950.051.288.7138.47-51.4211.9858.44-32.394.04-22.61-58.390.6520.3701.2-2.44-4.760.17-5.56750.07.640.00.00.30.011.1100-100.0-1.13-21.51-534.62-0.82-30.16-215.49-0.01-112.50-1.14-34.12-538.460.0200
23Q3 (19)3.43-15.72-11.3711.2-37.01-33.090.1515.3815.3800011.31-57.22-57.66-0.38-72.73-371.436.29-62.51-71.867.56-55.57-65.395.22-24.02-34.990.540.001.233.36-4.650.18-5.26500.07.640.00.00.30.011.1100-100.0-0.93-66.07-247.62-0.63-152.0-158.330.08700.033.33-0.85-54.55-223.190.0000
23Q2 (18)4.078.24-43.3917.78-21.91-5.530.130.030.000026.4417.5634.08-0.2233.33-269.2316.78-8.4613.317.02-14.710.546.87-38.3919.270.540.001.19-3.25-9.850.19-5.0375.07.640.00.00.311.1111.110-100.0-100.0-0.56-700.0-214.29-0.25-167.57-126.880.01133.33116.67-0.55-450.0-227.910.0000
23Q1 (17)3.76-35.17-44.4622.777.465.660.130.0116.6700022.49-1.96-29.3-0.3315.38-191.6718.332.23-24.019.9512.6-18.6411.1514.8345.940.54001.23-2.38284.380.2900.0300.07.640.011.210.270.058.820.170.030.77-0.07-126.92-105.150.37-47.89-77.71-0.03075.0-0.1-138.46-108.060.0000
22Q4 (16)5.849.8723.6721.1926.5858.730.130.0333.3300022.94-14.11-4.62-0.39-378.57-176.4717.93-19.783.417.72-18.9-4.069.7120.9259.70001.26-2.33260.00.02-33.33-33.337.640.011.210.270.058.820.170.030.770.26-58.73-74.00.71-34.26-45.380-100.0100.00.26-62.32-68.670.0000
22Q3 (15)3.87-46.18-5.8416.74-11.0569.780.1330.0000026.7135.4529.660.147.69-17.6522.3550.9165.3121.8541.934.858.0339.41145.570001.29-2.27239.470.03-25.00.07.640.011.210.270.058.820.170.030.770.6328.5728.571.0816.1336.710.06200.0137.50.6960.47109.090.0000
22Q2 (14)7.196.210.2818.82-12.6768.340.166.6725.000019.72-38.01-9.910.13-63.8944.4414.81-38.616.2515.40-37.2122.745.76-24.61116.540001.32312.5325.810.04-20.033.337.6411.2111.210.2758.82170.00.1730.77142.860.49-63.97-51.490.93-43.98-21.85-0.0650.062.50.43-65.32-49.410.0000
22Q1 (13)6.7744.3573.5921.5561.4234.180.06100.00.000031.8132.2716.350.36-29.4156.5224.1239.118.4724.5232.7859.697.6425.66174.820000.32-8.57-3.030.0566.6766.676.870.00.00.170.070.00.130.085.711.3636.049.451.6627.6952.29-0.1229.417.691.2449.458.970.0000
21Q4 (12)4.6914.11-7.3113.3535.479.680.0300.000024.0516.7576.710.51200.0525.017.3428.25103.2818.4713.99208.866.0885.93261.90000.35-7.89-2.780.030.0200.06.870.00.00.170.070.00.130.085.711.0104.0844.931.364.5649.43-0.17-6.25-30.770.83151.5248.210.0000
21Q3 (11)4.11-36.964.319.86-11.81-57.110-100.0000020.6-5.89-46.780.1788.89-32.013.526.12-57.1116.2029.16-16.763.2722.9327.730000.3822.5800.030.0200.06.870.00.00.1770.070.00.1385.7185.710.49-51.49-39.510.79-33.61-20.2-0.160.0-60.00.33-61.18-53.520.0000
21Q2 (10)6.5267.1839.9111.18-30.39-38.230.0833.33000021.89-19.93-58.630.09-60.87-70.012.74-37.43-62.5512.55-18.31-32.092.66-4.32-55.220000.31-6.0600.030.0200.06.870.0-0.150.10.00.00.070.00.01.0110.9980.361.199.1763.01-0.16-23.08-100.00.858.9777.080.0000
21Q1 (9)3.9-22.9218.916.06116.15-36.850.06100.0000027.34100.88-26.920.23291.67-11.5420.36138.69-33.1615.36156.82-6.932.7865.48-75.240000.33-8.3300.03200.050.06.870.0-0.150.10.066.670.070.040.00.9131.8822.971.0925.2928.24-0.130.0-116.670.7839.2914.710.0000
20Q4 (8)5.0628.43-17.187.43-67.68-64.70.030000013.61-64.84-58.63-0.12-148.0-71.438.53-72.94-69.085.98-69.28-58.31.68-34.38-69.290000.36000.010.0-50.06.870.0-0.150.10.066.670.070.040.00.69-14.8143.750.87-12.1247.46-0.13-30.0-85.710.56-21.1336.590.0000
20Q3 (7)3.94-15.45-0.5122.9927.020.1700000038.71-26.84-36.480.25-16.6792.3131.52-7.35-35.4619.475.3702.56-56.9-65.450000000.010.0-50.06.87-0.15-0.150.10.066.670.070.040.00.8144.6444.640.9935.6247.76-0.1-25.0-100.00.7147.9239.220.0000
20Q2 (6)4.6642.0753.2918.1-28.82-23.0400000052.9141.43-0.790.315.3842.8634.0211.69-28.818.4711.9405.94-47.11-29.70000000.01-50.0-50.06.880.0-4.440.166.6766.670.0740.040.00.56-24.3230.230.73-14.1235.19-0.08-33.33-100.00.48-29.4123.080.0000
20Q1 (5)3.28-46.3245.1325.4320.8128.7600000037.4113.71-17.310.26471.4352.9430.4610.4-11.4316.5015.09011.23105.333.530000000.020.00.06.880.0-4.440.060.0200.00.050.066.670.7454.1732.140.8544.0739.34-0.0614.29-20.00.6865.8533.330.0000
19Q4 (4)6.1154.290.021.05-8.280.0000.0000.032.9-46.010.0-0.07-153.850.027.59-43.510.014.3400.05.47-26.180.0000.0000.00.020.00.06.880.00.00.060.00.00.050.00.00.48-14.290.00.59-11.940.0-0.07-40.00.00.41-19.610.00.0000.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。