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)20.2-0.59000000103.76-14.3811.122.1125.33-8.2924.417.116.41-52.310.220.0000.21-8.727.840.017.756.541.53-58.4228.7919.3648.078.12-1.0027.7923.020.04-2.58
2022 (9)20.32-13.27000000121.189.8710.899.6727.62-1.7122.79-10.5413.44-22.40.22-26.67000.23-8.027.840.016.666.393.68-10.2424.1219.5844.4611.32-1.53022.5936.990.043.52
2021 (8)23.43-33.874.4100000110.295.289.93771.0528.129.9725.4823.4617.3237.350.3-11.76000.254.1727.840.015.660.714.171.5520.1750.4139.9427.4-3.68016.4977.120.04168.41
2020 (7)35.43-26.13000000104.7612.011.14-77.8221.62-6.4520.64-16.4812.61-15.310.34-5.56000.2426.3227.840.015.553.462.393314.2913.41-30.4531.35-8.84-4.109.31-44.880.01656.37
2019 (6)47.9615.3700000093.5331.925.1439.323.119.5824.71-16.9314.8921.850.365.88000.19-38.7127.840.015.032.520.07019.288.3834.395.95-2.39016.89-4.680.000
2018 (5)41.5723.7938.49-57.5000070.9-5.543.6928.1221.0930.9929.7538.6812.2211.090.343.03000.3114.8127.840.014.661.950017.790.432.461.15-0.07017.72-0.950.000
2017 (4)33.58-34.1290.5786.93000075.06-1.532.88-39.6216.1-24.4821.45-23.3111.041.390.336.45000.2717.3927.840.014.383.450017.72-8.8932.09-3.750.17-89.717.89-15.210.000
2016 (3)50.9776.9848.45-23.96000076.23-28.464.7718.3621.32-9.7827.9726.117.786.140.316.9000.239.5227.840.013.92.960019.455.7133.344.511.65-73.4321.1-14.260.000
2015 (2)28.8-24.8863.72-34.330000106.55-32.444.03-62.4123.63-8.9122.1834.837.33-52.80.29-12.12000.210.027.840.013.58.70018.4-24.8131.9-13.536.21-14.2324.61-22.390.000
2014 (1)38.34-42.9397.03-18.230000157.72.6410.7210.8625.94-12.5416.45-14.7915.5316.070.33-5.71000.21250.027.840.012.428.380024.475.5736.896.57.2459.4731.7114.390.000
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)20.2-7.34-0.5900000000027.812.17-19.973.574.3931.7325.33-10.81-8.2924.41-4.847.16.41-29.09-52.310.224.760.00000.21-8.7-8.727.840.00.017.750.06.541.530.0-58.4228.7914.1619.3648.078.028.12-1.0-322.2234.6427.798.2623.020.04-2.75-2.58
23Q3 (19)21.8-21.41-1.4500-100.000000027.2216.97-11.193.4258.3315.5428.427.5313.8725.6531.4821.59.04-6.51-49.720.210.0-30.00000.2315.04.5527.840.00.017.750.06.541.530.0-58.4225.2215.6917.9644.58.336.690.45137.82314.2925.6724.5521.260.04-3.80.29
23Q2 (18)27.7492.1124.4500-100.000000023.27-8.64-12.582.169.64-18.1822.272.25-5.819.515.25-4.669.67-13.97-48.320.21-4.55-27.590000.25.265.2627.840.00.017.756.546.541.53-58.42-58.4221.817.3318.3541.085.555.99-1.19-41.67-41.6720.6116.1817.240.04-2.874.93
23Q1 (17)14.44-28.94-18.000-100.000000025.47-26.71-12.651.97-27.31-23.9421.78-21.14-21.418.54-18.67-24.5811.24-16.37-33.920.220.0-24.140000.19-17.39-13.6427.840.00.016.660.06.393.680.0-10.2418.58-22.9713.6438.92-12.467.75-0.8445.122.2217.74-21.4716.180.047.216.68
22Q4 (16)20.32-8.14-13.270-100.0-100.000000034.7513.389.662.71-8.45-11.4427.6210.75-1.7122.797.95-10.5413.44-25.25-22.40.22-26.67-26.670000.234.55-8.027.840.00.016.660.06.393.680.0-10.2424.1212.8219.5844.466.5911.32-1.53-628.5758.4222.596.7136.990.040.113.52
22Q3 (15)22.12-0.7650.580.260.0-86.6700000030.6515.149.312.9612.125.3424.945.513.021.113.172.3417.98-3.97.340.33.457.140000.2215.79-21.4327.840.00.016.660.06.393.680.0-10.2421.3816.0725.1841.717.6113.22-0.2175.095.1221.1720.4265.650.040.65178.39
22Q2 (14)22.2926.5854.150.260.0-86.6700000026.62-8.7111.662.641.9321.123.64-14.6936.2520.47-16.7425.0418.719.9938.490.290.0-14.710000.19-13.64-5.027.840.00.016.666.397.143.68-10.2453.9718.4212.6614.4838.767.3113.93-0.8422.2278.1217.5815.1343.510.04-1.24176.05
22Q1 (13)17.61-24.84-48.250.26-94.1-94.9400000029.16-7.989.132.59-15.3637.7727.71-1.3930.8324.58-3.5225.2517.01-1.7933.520.29-3.33-14.710000.22-12.00.027.840.00.015.660.00.714.10.071.5516.35-18.9417.5436.12-9.5613.41-1.0870.6568.5115.27-7.445.710.044.03172.96
21Q4 (12)23.4359.5-33.874.41126.15000000031.6913.0211.73.068.968.1328.127.3229.9725.4823.4923.4617.323.437.350.37.14-11.760000.25-10.714.1727.840.00.015.660.00.714.10.071.5520.1718.0950.4139.948.4127.4-3.6814.4210.2416.4929.0377.120.04169.21168.41
21Q3 (11)14.691.59-57.761.950.0000000028.0417.623.582.8128.928.3122.0727.26.6720.6326.054.716.7523.9821.910.28-17.65-17.650000.2840.033.3327.840.00.015.660.710.714.171.5571.5517.086.1548.2636.848.2925.09-4.3-11.98-3.1212.784.3373.880.01-0.1961.88
21Q2 (10)14.46-57.51-68.241.95-62.06000000023.84-10.78-7.452.1815.96146.4817.35-18.08-15.1616.37-16.6-22.1113.516.04-4.860.340.00.00000.2-9.0917.6527.840.00.015.550.002.390.0016.0915.67034.026.8124.25-3.84-11.957.6912.2516.89394.470.01-2.3549.9
21Q1 (9)34.03-3.95-31.465.140000000026.72-5.8213.411.883.32.7321.18-2.0413.9319.63-4.9-1.7912.741.03-16.730.340.0-2.860000.22-8.3337.527.840.00.015.550.03.462.390.03314.2913.913.73-17.8931.851.59-0.59-3.4316.341.7210.4812.57-22.080.012.355.36
20Q4 (8)35.431.87-26.1300000000028.374.8-0.81.82-16.89142.6721.624.49-6.4520.644.72-16.4812.61-8.22-15.310.340.0-5.560000.2414.2926.3227.840.00.015.550.03.462.390.03314.2913.4116.41-30.4531.356.45-8.84-4.11.68-71.559.3126.67-44.880.0162.36656.37
20Q3 (7)34.78-23.61-30.6500-100.000000027.075.0939.612.19146.757.5520.691.1729.0719.71-6.23013.74-3.24-11.130.340.0-5.560000.2123.53-16.027.840.00.015.5503.462.3903314.2911.520-37.929.457.56-12.51-4.17-0.24-300.967.35276.68-58.020.01-7.58369.56
20Q2 (6)45.53-8.3-15.0200-100.000000025.769.3419.93-4.69-356.28-447.4120.4510.01-0.8221.025.17014.2-7.19-4.180.34-2.86-8.110000.176.25-29.1727.840.00.00-100.0-100.00-100.0-100.00-100.0-100.027.38-14.54-15.15-4.16-19.2-578.16-4.16-130.93-123.070.011.21377.32
20Q1 (5)49.653.520.9400-100.000000023.56-17.62-2.081.83144.010.9118.59-19.56-17.0519.98-19.13015.32.752.270.35-2.780.00000.16-15.79-42.8627.840.00.015.030.02.520.070.0016.94-12.14-12.8632.04-6.83-6.07-3.49-46.03-487.7813.45-20.37-33.870.01398.040
19Q4 (4)47.96-4.370.00-100.00.0000.0000.028.647.50.00.75-46.040.023.1144.170.024.7100.014.89-3.690.00.360.00.0000.00.19-24.00.027.840.00.015.030.00.00.070.00.019.283.940.034.392.170.0-2.39-129.810.016.89-3.540.00.000.80.0

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