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)0.62588.8917.9651.690.4774.070.39-20.410.7620.630.95-43.790.47683.3361.84549.340.131200.033.027.13.59-8.180014.9712.052.6114.470.970.03.13-47.316.72-26.881.1304.26-19.470.1070.31
2022 (9)0.09-94.1211.84318.370.270.00.4900.6353.661.69106.10.06100.09.5230.160.01-50.030.8394.763.91-1.760013.3627.972.2823.910.970.05.94-15.029.19-6.22-0.6505.29-76.370.060
2021 (8)1.53282.52.83-66.780.270000.41-48.10.8224.240.03-25.07.3244.510.02-77.7815.8391.883.9800010.440.01.8412.880.970.06.9960.699.841.0115.425.7122.3934.880.000
2020 (7)0.4-11.118.52-31.6800000.7927.420.6640.430.04-20.05.06-37.220.09-25.08.250.73000010.445.451.637.240.970.04.3523.936.9515.6412.2527.3416.626.430.000
2019 (6)0.451400.012.47-1.1900000.626.90.47-55.660.05-16.678.06-22.040.12-20.08.19-52.0200009.912.51.527.040.970.03.51-2.236.010.59.62-73.0813.13-66.620.000
2018 (5)0.03-76.9212.6256.7700000.58-24.681.06-65.470.06-50.010.34-33.620.15-11.7617.0736.5600008.844.981.4227.930.970.03.59-36.015.98-22.2435.7429.9239.3318.750.000
2017 (4)0.1362.58.0518.0400000.77-34.753.0737.050.12-36.8415.58-3.210.17-61.3612.547.5800006.070.01.1124.720.970.05.61103.267.6966.4527.5165.2333.1270.630.000
2016 (3)0.08-42.866.826.7300001.184.422.24376.60.19-64.1516.10-65.670.44-26.678.47126.4700006.070.00.895.950.970.02.76420.754.6297.4416.65196.7919.41216.120.000
2015 (2)0.1455.566.39-22.450.03-40.0001.13-34.30.47-9.620.5312.7746.9071.640.6-15.493.7417.242.759066.67006.078.010.846.330.970.00.53-1.852.341.745.6126.356.1423.290.000
2014 (1)0.09-10.08.24163.260.050001.72-30.920.5200.47-45.9827.33-21.790.71108.823.1962.760.030005.620.00.790.00.970.00.54671.432.325.684.44326.924.98348.650.000
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
24Q2 (20)0.7797.441440.019.071.1114.740.270.0-15.620-100.0-100.00.2441.18166.670.5244.44308.00.240.0300.023.76-14.85173.270.180.0260.038.5111.9519.153.73-0.8-1.8400015.714.944.942.661.921.920.970.00.04.8612.7656.278.497.4726.7212.41119.2624720.017.2773.22446.520.1719.11205.34
24Q1 (19)0.39-37.1680.018.865.0136.370.27-42.55-42.550.390.0-20.410.17-60.47183.330.3638.462.860.24-48.94200.027.91-55.47130.230.1838.461700.034.44.187.773.764.742.1700014.970.012.052.610.014.470.970.00.04.3137.7-32.977.917.56-18.395.66400.881148.159.97134.0469.270.1436.78134.9
23Q4 (18)0.62121.43588.8917.967.5451.690.4746.8874.070.390.0-20.410.43152.94207.140.26-55.93336.360.47422.22683.3362.67220.3558.00.13333.331200.033.020.897.13.59-4.77-8.1800014.970.012.052.610.014.470.970.00.03.13-11.08-47.316.72-5.49-26.881.1316.49273.854.26-5.12-19.470.1024.3770.31
23Q3 (17)0.28460.055.5616.70.48513.970.320.018.520.390.000.1788.89-57.50.59336.0-55.970.0950.050.019.57125.072.830.03-40.050.032.731.2770.033.77-0.79-4.3100014.970.012.052.610.014.470.970.00.03.5213.18-40.447.116.12-22.380.971840.0-93.414.4942.09-78.230.0850.70
23Q2 (16)0.050.025.016.6220.17586.780.32-31.91-31.910.39-20.4100.0950.050.0-0.25-171.43-213.640.06-25.020.08.70-28.26-26.960.05400.0150.032.321.2584.93.83.260.800014.9712.0512.052.6114.4714.470.970.00.03.11-51.63-22.646.7-30.79-7.970.05109.26-99.623.16-46.35-81.680.05-8.370
23Q1 (15)0.05-44.44-50.013.8316.81459.920.4774.0756.670.490.000.06-57.14100.00.35418.1845.830.0833.33166.6712.1227.2761.620.010.00.031.923.5471.153.68-5.88-6.8400013.360.027.972.280.023.910.970.00.06.438.25-13.819.685.33-5.74-0.5416.92-102.945.8911.34-77.210.06-0.830
22Q4 (14)0.09-50.0-94.1211.84335.29318.370.270.00.00.49000.14-65.0250.0-0.11-108.21-120.00.060.0100.09.52-15.8730.160.01-50.0-50.030.8360.1694.763.91-0.76-1.7600013.360.027.972.280.023.910.970.00.05.940.51-15.029.190.33-6.22-0.65-104.42-104.225.29-74.35-76.370.0600
22Q3 (13)0.18350.0-75.682.7212.417.240.27-42.55-30.770000.4566.6737.931.34509.0910.740.0620.020.011.32-4.9129.060.020.0-60.019.2510.1324.193.944.512.0700013.360.027.972.280.023.910.970.00.05.9147.01-3.439.1625.822.5814.7111.197.2220.6219.543.930.0000
22Q2 (12)0.04-60.0-50.02.42-2.02-3.590.4756.67193.750000.06100.050.00.22-8.33204.760.0566.6766.6711.9058.73201.590.02100.0-71.4317.48-6.2774.453.77-4.56-7.8200013.3627.9727.972.2823.9123.910.970.00.04.02-46.11-11.267.28-29.11-0.8213.23-28.02-27.717.25-33.24-24.440.0000
22Q1 (11)0.1-93.46-76.192.47-12.72-67.20.311.1100000.03-25.0-25.00.24580.0284.620.030.00.07.502.597.50.01-50.0-85.7118.6517.8175.123.95-0.75000010.440.00.01.840.012.880.970.00.07.466.7260.4310.274.841.4618.3819.35-17.5825.8415.41-4.120.0000
21Q4 (10)1.53106.76282.52.8321.98-66.780.27-30.7700000.04-86.21-80.0-0.05-104.1364.290.03-40.0-25.07.32-16.5944.510.02-60.0-77.7815.832.1391.883.983.11000010.440.00.01.840.012.880.970.00.06.9914.2260.699.89.7441.0115.412.2425.7122.3912.8534.880.0000
21Q3 (9)0.74825.076.192.32-7.57-76.060.39143.7500000.29625.0-39.581.21676.1932.970.0566.67-37.58.77122.22-19.960.05-28.57-54.5515.554.6993.273.86-5.62000010.440.00.01.840.012.880.970.00.06.1235.150.378.9321.6633.8813.72-25.0381.9619.84-13.170.890.0000
21Q2 (8)0.08-80.95-20.02.51-66.67-78.120.16000000.040.0-42.86-0.21-61.54-520.00.030.0-66.673.953.95-73.680.070.0-41.6710.02-5.926.264.090000010.440.00.01.8412.8812.880.970.00.04.53-2.58116.757.341.156.1718.3-17.9420.3222.83-15.2931.970.0000
21Q1 (7)0.425.0223.087.53-11.62-36.080000000.04-80.00.0-0.137.1418.750.03-25.0-25.03.80-25.000.07-22.22-41.6710.6529.0941.2500000010.440.05.451.630.07.240.970.00.04.656.941.777.264.4625.6122.382.04205.4826.9562.35154.730.0000
20Q4 (6)0.4-4.76-11.118.52-12.07-27.490000000.2-58.3342.86-0.14-115.38-180.00.04-50.0-20.05.06-53.800.09-18.18-25.08.252.870.7300000010.440.05.451.630.07.240.970.00.04.356.8823.936.954.215.6412.2562.4727.3416.642.9826.430.0000
20Q3 (5)0.42320.0147.069.69-15.52-25.750000000.48585.7137.140.911720.0-13.330.08-11.11-20.010.96-26.9400.11-8.33-26.678.02-14.95-20.4400000010.440.05.451.630.07.240.970.00.04.0794.7421.136.6741.9114.027.54-50.43-44.811.61-32.89-31.790.0000
20Q2 (4)0.1-23.080.011.47-2.630.0000.0000.00.0775.00.00.05131.250.00.09125.00.015.0000.00.120.00.09.4325.070.0000.0000.010.445.450.01.637.240.00.970.00.02.09-36.280.04.7-18.690.015.21108.360.017.363.520.00.0000.0

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