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)47.65-1.3514.9-3.257.48-19.4800100.87-6.287.661.713.2-4.1413.092.2816.15-23.21.09-0.9116.88-12.040.6520.3739.780.015.373.225.05-22.1928.5923.1849.09.91-0.81027.7825.020.000
2022 (9)48.330.9315.411.599.2925.7100107.6328.384.7305.1713.777.9212.79-15.9421.03-14.821.1-0.919.19-19.970.54-15.6239.780.014.890.746.4926.2623.216.0844.586.68-0.99022.2244.380.000
2021 (8)36.89-29.1113.8-4.837.39-0.670083.84-0.691.16-46.7912.768.4115.229.1624.6954.411.11-0.8923.98-1.60.640.039.780.014.781.585.141.7821.88-5.1641.79-2.04-6.49015.39-14.170.000
2020 (7)52.0438.3714.5-14.717.4434.30084.42-17.812.18-49.311.77-16.2913.941.8515.99-22.191.12-0.8824.3738.70.64-7.2539.780.014.553.055.050.023.07-5.4142.66-2.07-5.14017.93-19.490.000
2019 (6)37.6121.9517.0-8.65.54122.4900102.718.214.341.9114.06-11.913.69-18.5920.550.01.13017.5724.610.6976.9239.780.014.122.175.050.024.398.6943.565.45-2.12022.270.680.000
2018 (5)30.84-16.7618.648.82.49-17.820094.92-3.683.03-66.3715.9623.0516.8127.7620.5515.320014.13.910.390.039.780.013.826.975.050.022.44-16.4641.31-7.83-0.32022.12-10.340.000
2017 (4)37.05-28.5412.51.633.03-53.020098.55-10.789.01-27.5712.97-17.5513.16-7.5817.8227.10013.5730.480.390.039.780.012.9210.625.050.026.86-3.6944.820.47-2.19024.67-20.80.000
2016 (3)51.8514.6112.321.786.451.4200110.46-2.0512.4412.8915.736.6414.248.8714.02-13.350010.410.990.390.039.783.011.6810.55.050.027.8914.6844.6111.693.26-30.9331.157.270.000
2015 (2)45.2419.1210.1-2.886.3680.6800112.770.7711.0213.6114.75-7.1713.08-7.8816.18-8.17009.37-47.00.39-2.538.622.9910.5710.15.050.024.3213.9639.9410.984.7247.0429.0418.290.000
2014 (1)37.9832.5210.422.353.52-16.1900111.916.79.721.415.894.5414.20-2.0317.62-14.80017.6810.570.4-4.7637.52.999.69.095.050.021.3416.0435.9911.63.21024.5535.190.000
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
24Q3 (20)38.8-30.62-24.6717.0513.2915.25.65-8.13-19.0500031.1124.5412.313.8629.122.5417.3924.483.8816.3620.49-1.7416.75-1.99-6.891.090.00.018.351.941.210.58-4.9220.8339.780.00.016.130.04.945.050.00.033.0313.919.6754.28.0312.871.42-54.49-33.9534.457.2515.80.0000
24Q2 (19)55.9213.226.5115.05-6.231.016.15-3.15-7.800024.98-4.078.992.99-27.7858.213.97-8.574.4113.58-10.45.0217.091.36-11.861.090.0-0.9118.09.42-6.830.61-1.6122.039.780.00.016.130.04.945.050.00.029.011.5418.5650.176.3611.813.1248.571017.6532.1214.3133.170.0000
24Q1 (18)49.393.655.0216.057.727.726.35-15.11-34.3300026.047.83-0.234.14318.18162.0315.2815.76-2.6815.1615.833.8516.864.4-19.91.090.0-0.9116.45-2.55-3.580.62-4.6219.2339.780.00.016.134.944.945.050.0-22.1926.0-9.0623.0547.17-3.739.752.1359.26262.7928.11.1541.630.0000
23Q4 (17)47.65-7.49-1.3514.90.68-3.257.487.16-19.4800024.15-12.821.430.99-68.57450.013.2-21.15-4.1413.09-21.412.2916.15-10.23-23.21.090.0-0.9116.88-6.89-12.040.6535.4220.3739.780.00.015.370.03.225.050.0-22.1928.593.5923.1849.02.049.91-0.81-137.6718.1827.78-6.6225.020.0000
23Q3 (16)51.51-1.8910.2114.8-0.67-3.96.984.65-2.9200027.720.86-9.63.1566.6772.1316.7425.11-9.8516.6528.77-5.8617.99-7.22-21.511.09-0.91-0.9118.13-6.16-17.70.48-4.0-14.2939.780.00.015.370.03.225.050.0-22.1927.612.8420.2648.027.028.322.15732.35119.3929.7523.3424.320.0000
23Q2 (15)52.511.6326.0214.90.0-9.156.67-31.02-9.1300022.92-12.18-15.171.8919.6218.1213.38-14.78-11.1612.93-11.4-21.719.39-7.89-26.161.10.00.019.3213.25-8.610.5-3.85-13.7939.780.00.015.370.03.225.05-22.19-22.1924.4615.7615.8144.874.45.58-0.3473.6487.4124.1221.5730.940.0000
23Q1 (14)47.03-2.6326.714.9-3.25-9.159.674.0931.0300026.19.62-0.271.58777.7844.9515.714.02-1.6314.6014.09-23.0821.050.1-21.251.10.0-0.917.06-11.1-18.140.52-3.7-14.7539.780.00.015.373.223.226.490.026.2621.13-8.961.2542.98-3.595.11-1.29-30.370.8819.84-10.7120.680.0000
22Q4 (13)48.33.3430.9315.40.011.599.2929.2125.7100023.81-22.2912.580.18-90.16-10.013.77-25.857.9212.79-27.68-15.9621.03-8.25-14.821.10.0-0.919.19-12.89-19.970.54-3.57-15.6239.780.00.014.890.00.746.490.026.2623.211.136.0844.580.566.68-0.99-201.0284.7522.22-7.1544.380.0000
22Q3 (12)46.7412.1948.6615.4-6.113.247.19-2.04-2.7100030.6413.481.841.8314.37211.5918.5723.3176.0217.697.1143.1122.92-12.72-16.441.10.0-0.922.034.21-9.420.56-3.45-15.1539.780.00.014.890.00.746.490.026.2622.958.665.6644.334.316.490.98136.3115.5123.9329.9155.390.0000
22Q2 (11)41.6612.2316.516.40.08.617.34-0.54-38.6800027.023.2535.511.646.79190.9115.06-5.6431.1816.51-12.9727.9926.26-1.7610.711.1-0.9-0.921.141.4412.570.58-4.92-15.9439.780.00.014.890.00.746.4926.2628.5121.121.2-9.942.53.94-1.78-2.739.0556.7318.4212.047.090.0000
22Q1 (10)37.120.62-4.2616.418.841.867.38-0.14-34.5200026.1723.741.081.09445.0-46.5715.9625.087.8418.9824.667.3626.738.2633.581.110.0-0.8920.84-13.096.820.61-4.69-10.2939.780.00.014.890.740.745.140.01.7820.87-4.62-8.8640.89-2.15-4.28-4.4331.749.9616.446.82-8.570.0000
21Q4 (9)36.8917.33-29.1113.81.47-4.837.390.0-0.6700021.1525.52-6.70.2112.2-78.7212.7620.958.4115.2223.149.1724.69-9.9954.411.110.0-0.8923.98-1.4-1.60.64-3.030.039.780.00.014.780.01.585.140.01.7821.880.74-5.1641.790.38-2.04-6.49-2.69-26.2615.39-0.06-14.170.0000
21Q3 (8)31.44-12.08-38.3413.6-9.93-20.477.39-38.26-29.5500016.85-15.5-17.68-1.64-398.18-264.010.55-8.1-14.5112.36-4.2-12.7627.4315.6487.241.110.0-0.8924.3229.523.390.66-4.351.5439.780.00.014.780.01.585.141.781.7821.72-7.34-1.4141.63-3.790.02-6.32-1.28-53.0315.4-10.47-13.970.0000
21Q2 (7)35.76-7.76-25.7515.1-6.21-14.211.976.2184.1500019.94-22.9835.550.55-73.04169.6211.48-22.4335.8612.90-26.99023.7218.5453.231.11-0.89-0.8918.78-3.74-6.850.691.472.9939.780.00.014.780.01.585.050.00.023.442.3611.4643.271.296.5-6.24-26.83-93.7917.2-4.34-3.430.0000
21Q1 (6)38.77-25.5-3.3416.111.03-13.4411.2751.4889.7300025.8914.2-2.562.04117.0298.0614.825.74-16.8117.6726.76020.0125.140.71.120.00.019.51-19.949.980.686.25-1.4539.780.00.014.781.581.585.050.00.022.9-0.744.9542.720.143.16-4.924.28-161.717.980.28-9.830.0000
20Q4 (5)52.042.0638.3714.5-15.2-14.717.44-29.0834.300022.6710.75-10.540.94-6.08.0511.77-4.62-16.2913.94-1.6015.999.15-22.191.120.0-0.8824.3723.6438.70.64-1.54-7.2539.780.00.014.550.03.055.050.00.023.074.72-5.4142.662.5-2.07-5.14-24.46-142.4517.930.17-19.490.0000
20Q3 (4)50.995.880.017.1-2.840.010.4961.380.0000.020.4739.160.01.0226.580.012.3446.040.014.1700.014.65-5.360.01.120.00.019.71-2.230.00.65-2.990.039.780.00.014.550.00.05.050.00.022.034.760.041.622.440.0-4.13-28.260.017.90.510.00.0000.0

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