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)1.780.560.100.11-74.42006.590.61-0.0501.4-3.4521.24-4.030.56-46.670.68-1.450.4518.420.01-50.04.660.00.833.75000.22-29.031.04-6.311.3240.431.5423.20.02-14.41
2022 (9)1.77-17.29000.430006.5525.240.2460.01.4539.4222.1411.331.0519.320.69-2.820.3800.02100.04.660.00.82.56000.31-3.121.111.830.9410.591.256.840.020
2021 (8)2.1475.410000005.23-6.440.15-21.051.04-5.4519.891.050.8820.550.71-1.39000.0104.660.00.784.0000.326.671.093.810.85203.571.17101.720.000
2020 (7)1.22-38.690000005.592.760.19-17.391.1-3.5119.68-6.10.7312.310.720.000004.660.00.752.74000.3-21.051.05-6.250.28-36.360.58-29.270.000
2019 (6)1.99123.60000005.441.870.2353.331.14-13.6420.96-15.220.6512.070.720.0000.010.04.660.00.731.39000.3846.151.1215.460.44193.330.82100.00.000
2018 (5)0.89-60.620000005.34-1.660.1515.381.32-3.6524.72-2.030.58-9.380.720.0000.01-50.04.660.00.722.86000.2630.00.977.780.1587.50.4146.430.000
2017 (4)2.2645.810000005.43-9.350.13-65.791.37-3.5225.236.430.6445.450.72-4.0000.02100.04.660.00.76.06000.2-57.450.9-21.050.0800.28-40.430.000
2016 (3)1.55-43.640000005.99-17.270.38-2.561.42-16.4723.710.960.44-10.20.750.0000.01-50.04.660.00.664.76000.472.171.145.56000.472.170.000
2015 (2)2.7515.060000007.240.280.39-30.361.7-2.323.48-2.570.49-16.950.75-1.32000.020.04.660.00.6310.53000.46-22.031.08-6.9000.46-22.030.000
2014 (1)2.39123.360000007.22-6.960.56-23.291.74-5.4324.101.640.5915.690.76-1.3000.02100.04.660.00.5711.76000.59-3.281.163.57000.59-3.280.000
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)1.7814.840.560.10.000.11-8.33-74.420001.7614.29-11.11-0.01-120.080.01.412.0-3.4521.2415.74-3.890.565.66-46.670.680.0-1.450.45-6.2518.420.01-50.0-50.04.660.00.00.830.03.750000.2269.23-29.031.049.47-6.311.3218.9240.431.5424.1923.20.02-3.1-14.41
23Q3 (19)1.55-16.22-22.50.10.000.12-76.47-7.690001.540.0-6.670.05600.0-64.291.2510.6221.3618.3612.418.170.533.92-51.380.680.0-2.860.48336.36-37.660.020.0100.04.660.00.00.830.03.750000.1385.71-60.610.955.56-15.931.110.9111.01.245.98-6.770.02-0.53-15.78
23Q2 (18)1.856.32-17.410.10-50.00.518.51363.640001.54-12.00.65-0.0187.575.01.130.8916.4916.330.75-3.710.51-28.17-49.00.68-1.45-1.450.11-54.17-86.750.020.0100.04.660.00.00.833.753.750000.07-79.41-63.160.9-21.05-9.091.125.017.021.17-4.13.540.02-5.95-21.39
23Q1 (17)1.74-1.69-27.800-100.00.479.3370.00001.75-11.6225.0-0.08-60.0-144.441.12-22.7631.7616.21-26.672.020.71-32.38-25.260.690.0-1.430.24-36.84-71.760.020.00.04.660.00.00.80.02.560000.349.68-32.01.142.7-10.240.88-6.38-29.61.22-2.4-30.290.02-5.5812.24
22Q4 (16)1.77-11.5-17.290000.43230.7700001.9820.032.89-0.05-135.71-600.01.4540.7839.4222.1030.2610.941.05-3.6719.320.69-1.43-2.820.38-50.6500.02100.0100.04.660.00.00.80.02.560000.31-6.06-3.121.11-1.771.830.94-6.010.591.25-6.026.840.02-4.650
22Q3 (15)2.0-10.7134.230-100.000.1318.1800001.657.8426.920.14450.0-17.651.036.1918.3916.970.064.541.099.036.250.71.450.00.77-7.2300.010.004.660.00.00.80.02.560000.3373.6843.481.1314.1413.01.06.3869.491.3317.762.20.02-7.160
22Q2 (14)2.24-7.05111.320.20.000.1110.000001.539.2931.9-0.04-122.220.00.9714.1224.3616.966.7418.051.05.2633.330.69-1.43-2.820.83-2.3500.01-50.004.660.00.00.82.566.670000.19-62.0-32.140.99-22.05-3.880.94-24.859.321.13-35.4329.890.0234.290
22Q1 (13)2.4112.6297.540.2000.1000001.4-6.0410.240.181700.01700.00.85-18.278.9715.89-20.2613.460.957.9531.940.7-1.41-2.780.85000.02100.004.660.00.00.780.04.00000.556.2561.291.2716.5119.811.2547.06165.961.7549.57124.360.0200
21Q4 (12)2.1443.6275.410000000001.4914.62-8.590.01-94.12-66.671.0419.54-5.4519.9222.751.430.8810.020.550.711.43-1.390000.01004.660.00.00.780.04.00000.3239.136.671.099.03.810.8544.07203.571.1742.68101.720.0000
21Q3 (11)1.4940.5722.130000000001.312.07-5.110.17525.0112.50.8711.54-13.016.2313.0-9.590.86.6717.650.7-1.41-1.4100000-100.04.660.00.00.784.04.00000.23-17.86-8.01.0-2.910.00.590.0268.750.82-5.75100.00.0000
21Q2 (10)1.06-13.11-41.440000000001.16-8.66-10.77-0.04-500.0-157.140.780.0-13.3314.362.58-11.90.754.1722.950.71-1.39-1.3900000-100.04.660.00.00.750.00.00000.28-9.6864.711.03-2.8310.750.5925.53118.520.8711.5497.730.0000
21Q1 (9)1.220.0-32.970000000001.27-22.09-2.310.01-66.67-66.670.78-29.09-20.4114.00-28.71-21.840.72-1.3714.290.720.00.000000-100.04.660.00.00.750.02.740000.313.33-24.391.060.95-7.020.4767.86213.330.7834.4839.290.0000
20Q4 (8)1.220.0-38.690000000001.6318.981.880.03-62.5-40.01.110.0-3.5119.649.41-7.130.737.3512.310.721.410.00000-100.0-100.04.660.00.00.750.02.740000.320.0-21.051.055.0-6.250.2875.0-36.360.5841.46-29.270.0000
20Q3 (7)1.22-32.6-11.590000000001.375.383.790.0814.29-42.861.011.11-5.6617.9510.1100.6811.487.940.71-1.390.00000.010.00.04.660.00.00.750.02.740000.2547.06-21.881.07.53-4.760.16-40.74-44.830.41-6.82-32.790.0000
20Q2 (6)1.81-0.5540.310000000001.30.04.00.07133.33600.00.9-8.16-8.1616.30-9.000.61-3.1710.910.720.02.860000.010.00.04.660.00.00.752.742.740000.17-58.54-5.560.93-18.422.20.2780.0-35.710.44-21.43-26.670.0000
20Q1 (5)1.82-8.5445.60000000001.3-18.756.560.03-40.00.00.98-14.045.3817.92-15.2900.63-3.088.620.720.00.00000.010.00.04.660.00.00.730.01.390000.417.8936.671.141.7912.870.15-65.91-44.440.56-31.71-1.750.0000
19Q4 (4)1.9944.20.0000.0000.0000.01.621.210.00.05-64.290.01.147.550.021.1500.00.653.170.00.721.410.0000.00.010.00.04.660.00.00.730.00.0000.00.3818.750.01.126.670.00.4451.720.00.8234.430.00.0000.0

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