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)6.04-21.0511.0837.130.080.00095.41-25.77-4.6208.21-15.798.6013.447.3228.6519.0752.190.52-13.330.05-16.6752.790.06.390.02.242388.89-0.4508.18-38.827.5507.149.790.04-4.17
2022 (9)7.65202.378.08128.90.080.000128.549.73-3.7409.756.217.59-3.215.69-31.212.53-13.760.6-13.040.06-25.052.790.06.394.410.0906.89-41.0113.37-24.89-2.1504.74-61.270.0430.54
2021 (8)2.53-68.13.53260.20.08-33.3300117.1444.391.05-63.549.184.567.84-27.598.2791.8814.5311.860.69-10.390.08-20.052.790.06.120.330011.68100.6917.80.340.56-66.6712.2463.20.031.26
2020 (7)7.93-46.310.98-69.180.12-53.850081.13-33.62.88-67.358.782.6910.8254.664.31-0.6912.99-5.940.771825.00.1-16.6752.790.06.114.885.8134.85.82-55.9117.74-22.261.6807.51.490.03-1.74
2019 (6)14.77-30.433.181.60.26-77.3900122.19-20.578.82-27.478.55-9.817.0013.544.34-38.8713.81-20.270.04-97.160.12-25.052.790.05.3129.514.314688.8913.2-37.9722.82-10.37-5.8107.39-56.680.03-13.0
2018 (5)21.23106.123.13-12.571.15-58.6300153.834.2812.1615.159.48-28.836.16-31.757.15.0317.32-14.131.41-80.740.16-5.8852.790.04.133.550.09-94.321.2854.4325.4638.07-4.22017.0615.580.03-12.24
2017 (4)10.3-53.183.582.582.78-16.7700147.514.8210.56-25.1613.3230.729.0324.716.7621.1520.177.467.32-23.030.1730.7752.790.03.0783.831.58-44.5613.78-10.0518.44-7.010.98014.766.720.04-22.84
2016 (3)22.0-17.73.49-76.143.34122.6700140.737.2514.11103.3110.1946.27.2436.325.58-29.1918.7715.159.51-40.410.13-7.1452.790.01.6777.662.85-10.6615.32120.4319.8378.97-1.49013.83230.070.05-17.93
2015 (2)26.7376.7914.634.21.5316.6700131.22-22.946.9406.9718.345.3153.567.8856.3516.38.0215.9644.30.147.6952.790.00.940.03.19143.516.95275.6811.08169.59-2.7604.1900.0612.41
2014 (1)15.12-9.0314.04-8.530.36-90.8600170.28-16.33-0.3805.89-58.93.46-50.885.04-60.115.09-15.6511.06642.280.13-23.5352.795.010.9401.311355.561.85-80.364.11-56.78-4.150-2.300.05-51.71
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)3.5-54.37-30.9711.934.8310.160.0912.512.500034.3354.2248.170.05115.15101.6712.4100.097.7711.7478.8789.646.8260.0912.3618.5-2.2243.30.48-4.0-14.290.050.00.052.790.00.06.390.00.00.09-95.98-95.981.84548.78348.788.321.22-7.968.629.112973.3310.4639.659409.090.03-4.88-20.66
24Q1 (19)7.6726.9978.7911.382.7162.80.080.00.000022.26-14.25-3.97-0.3379.88-1550.06.2-24.48-47.416.56-23.75-35.244.26-41.8-8.9718.92-0.7945.540.5-3.85-13.790.050.0-16.6752.790.00.06.390.00.02.240.02388.89-0.418.89-106.078.220.49-37.927.94.64792.987.495.4933.270.03-10.32-13.27
23Q4 (18)6.04-13.59-21.0511.080.037.130.080.00.000025.9612.385.74-1.64-5566.67-12.338.212.5-15.798.600.9813.447.3218.0628.6519.0747.0352.190.52-3.7-13.330.050.0-16.6752.790.00.06.390.00.02.240.02388.89-0.45-167.16-106.538.18-12.04-38.827.55948.61451.167.1410.7949.790.04-8.61-4.17
23Q3 (17)6.9937.8722.4211.082.31115.150.080.00.000023.1-0.3-24.040.03101.0101.78.0127.75-8.988.5237.6928.376.22.1460.6212.970.46-1.520.54-3.57-14.290.050.0-16.6752.790.00.06.390.00.02.240.02388.890.6763.41-91.949.32.88-37.120.72340.0164.861.391163.64-80.690.041.777.46
23Q2 (16)5.0718.18-13.6310.8354.94304.10.080.00.000023.17-0.04-39.38-2.99-14850.0-103.46.27-46.82-45.296.19-38.92-27.076.0729.7-43.5912.91-0.69-3.010.56-3.45-13.850.05-16.67-28.5752.790.00.06.390.00.02.242388.892388.890.41-93.93-95.919.04-31.72-45.25-0.373.6852.380.11-98.04-98.830.043.989.64
23Q1 (15)4.29-43.9238.396.99-13.49119.810.080.00.000023.18-5.58-34.45-0.0298.63-102.1111.7920.92-10.6110.1333.580.724.68-17.7524.1413.03.75-8.580.58-3.33-13.430.060.0-14.2952.790.00.06.390.04.410.090.006.76-1.89-46.7313.24-0.97-29.61-1.1446.98-493.15.6218.57-56.70.04-0.918.5
22Q4 (14)7.6533.98202.378.0856.89128.90.080.00.000024.55-19.27-14.1-1.4617.0538.49.7510.86.217.5914.27-3.215.6947.41-31.212.53-4.86-13.760.6-4.76-13.040.060.0-25.052.790.00.06.390.04.410.090.006.89-17.09-41.0113.37-9.6-24.89-2.15-93.69-483.934.74-34.17-61.270.042.4930.54
22Q3 (13)5.71-2.73-11.615.1592.16368.180.080.00.000030.41-20.43-7.51-1.76-19.73-18.928.8-23.21-15.36.64-21.78-27.13.86-64.130.2613.17-1.05-6.860.63-3.08-11.270.06-14.29-25.052.790.00.06.390.04.410.090.008.31-17.15-36.5214.79-10.42-23.01-1.11-76.19-147.237.2-23.4-53.370.043.8334.9
22Q2 (12)5.8789.35-42.792.68-15.72182.110.080.00.000038.228.0911.43-1.47-254.74-158.811.46-13.124.288.49-15.64-21.9610.76185.41121.413.31-6.4-6.140.65-2.99-10.960.070.0-12.552.790.00.06.394.414.750.090-98.4510.03-20.96-11.8616.51-12.23-29.11-0.63-317.24-127.399.4-27.58-31.290.032.935.45
22Q1 (11)3.122.53-54.283.18-9.92224.490.080.00.000035.3623.7265.390.95140.08-60.2513.1943.6895.1210.0628.3627.253.77-54.41-41.2814.22-2.130.920.67-2.9-10.670.07-12.5-22.2252.790.00.06.120.00.3300-100.012.698.6549.4718.815.67-7.790.29-48.21-87.7612.986.0519.520.0319.2125.65
21Q4 (10)2.53-60.84-68.13.53220.91260.20.080.0-33.3300028.58-13.0811.9-2.37-60.14-153.59.18-11.654.567.84-13.94-27.598.27114.8191.8814.532.7611.860.69-2.82-10.390.080.0-20.052.790.00.06.120.00.3300-100.011.68-10.77100.6917.8-7.340.340.56-76.17-66.6712.24-20.7363.20.035.911.26
21Q3 (9)6.46-37.0493.411.115.79-6.780.080.0-52.9400032.88-4.1465.73-1.48-159.2-1445.4510.39-5.4659.369.11-16.2616.173.85-20.7839.4914.14-0.2830.440.71-2.7412.70.080.0-20.052.790.00.06.120.330.330-100.0-100.013.0915.03381.2519.21-17.5231.222.352.17144.8515.4412.87712.70.034.26-15.75
21Q2 (8)10.2651.3325.270.95-3.06-47.510.080.0-52.9400034.360.4382.932.54.672.4110.9962.5768.0410.8737.5658.614.86-24.317.9614.180.6431.910.73-2.6700.08-11.11-27.2752.790.00.06.10.00.05.810.00.011.3834.04336.0223.2914.1760.292.3-2.95144.413.6825.97632.30.03-4.54-19.25
21Q1 (7)6.78-14.5-7.120.980.0-44.940.08-33.33-65.2200021.38-16.2925.762.39-46.05176.856.76-23.0160.577.91-26.9506.4248.96106.4314.098.4739.780.75-2.600.09-10.0-18.1852.790.00.06.10.014.885.810.034.88.4945.88-0.9320.414.9912.152.3741.07139.4310.8644.8324.220.03-3.93-11.99
20Q4 (6)7.93137.43-46.310.98-16.95-69.180.12-29.41-53.8500025.5428.73-7.434.433927.271202.948.7834.662.6910.8238.0704.3156.16-0.6912.9919.83-5.940.7722.221825.00.10.0-16.6752.790.00.06.10.014.885.810.034.85.82113.97-55.9117.7421.17-22.261.68132.06128.927.5397.621.490.03-11.88-1.74
20Q3 (5)3.34-59.22-75.441.18-34.81-65.60.170.0-34.6200019.845.81-38.10.11-92.41-94.696.52-0.31-37.557.8414.3302.76-33.01-24.1810.840.84-34.020.630530.00.1-9.09-33.3352.790.00.06.10.014.885.810.034.82.724.21-79.7814.640.76-36.54-5.24-1.16-8.94-2.521.95-129.170.03-0.08-1.46
20Q2 (4)8.1912.190.01.811.690.00.17-26.090.0000.018.7510.290.01.45146.620.06.5455.340.06.8600.04.1232.480.010.756.650.0000.00.110.00.052.790.00.06.114.880.05.8134.80.02.61-69.540.014.53-20.120.0-5.1813.810.0-2.57-200.390.00.034.040.0

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