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
2024 (10)18.7965.5510.0500.040008.175.83-4.1401.3-9.7215.91-14.691.0-25.9319.69403.583.9600026.90.0004.52-23.13-6.890-2.380-3.00-9.8900.000
2023 (9)11.35-5.020000007.7219.88-4.1101.4414.2918.65-4.661.358.03.91-8.0000026.90.0005.88-10.5-4.1101.770-4.520-8.6300.000
2022 (8)11.95-21.020000006.44-41.82-4.7701.2618.8719.57104.331.25-1.574.25372.22000026.90.07.090.06.575.97-16.070-2.420-5.880-21.9500.000
2021 (7)15.1316.5600000011.079.82-4.6101.06-63.459.58-66.721.27-52.960.9-24.37000026.90.07.090.06.2-13.53-10.9302.35-66.24-6.570-17.500.000
2020 (6)12.98-2.413.48112.2000010.08-19.87-13.1302.9-1.0228.7723.522.72.271.19-17.93000026.90.07.090.07.1755.87-7.306.96-65.36-6.20-13.500.000
2019 (5)13.3-23.611.64-3.53000012.58-14.13-6.4202.9313.5723.2932.252.6417.861.45-18.99000026.90.07.090.04.683.278.4-50.3320.09-24.22-7.1701.23-90.010.000
2018 (4)17.41-13.511.7-7.1000014.65-68.07-18.8802.58-74.7317.61-20.862.24-30.651.79-15.96000026.90.457.092.62.5170.7516.91-54.4126.51-41.7-4.6012.31-64.40.000
2017 (3)20.13-15.531.83-25.61000045.88-20.611.82-55.1710.21-33.3122.25-16.03.2312.152.13-17.12000026.780.96.916.311.47037.09-0.6745.473.72-2.51034.58-3.60.000
2016 (2)23.8353.352.46146.0000057.7915.954.064.115.31-13.826.49-25.652.88-12.732.57-15.46000.010.026.542.236.56.380037.346.8143.846.74-1.47035.87-13.550.000
2015 (1)15.54-34.321.033.33000049.84-7.43.9-65.5817.7675.4935.6389.513.3-9.093.04-11.37000.010.025.963.926.1122.690034.965.1141.077.46.53-21.8941.49-0.310.000
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
24Q4 (20)18.7918.9265.5510.0554.6200.04-20.000002.010.5-13.79-1.33-41.49-23.151.328.71-9.7215.9133.75-14.581.0-2.91-25.9319.69367.7403.583.96-1.0000026.90.00.00004.520.0-23.13-6.89-23.92-67.64-2.38-126.67-234.46-3.0-16.7333.63-9.89-21.65-14.60.0000
24Q3 (19)15.819.52116.446.5105.700.0525.000001.811.69-11.71-0.94-3.321.671.015.21-27.3411.908.18-38.721.03-16.9421.184.210.484.474.01.01000026.90.00.00004.520.0-23.13-5.56-20.09-83.5-1.05-854.55-136.84-2.5722.8229.01-8.13-2.14-22.260.0000
24Q2 (18)13.2213.7735.873.16000.040.000001.78-31.01-5.82-0.916.192.150.96-29.41-13.5111.00-28.52-31.741.2461.0414.814.196.356.083.961.02000026.90.00.00004.52-23.13-23.13-4.638.86-153.01-0.11-113.75-102.72-3.3310.033.8-7.969.34-16.030.0000
24Q1 (17)11.622.384.50000.04000002.5811.2175.51-0.9710.19-7.781.36-5.5646.2415.38-17.417.530.77-42.96-43.383.940.77-5.293.920000026.90.00.000-100.05.880.0-10.5-5.08-23.670.060.8-54.8124.17-3.718.1434.16-8.78-1.7461.130.0000
23Q4 (16)11.3555.48-5.020000000002.3213.1732.57-1.0810.07.691.443.614.2918.63-4.04-4.791.3558.828.03.91-2.98-8.000000026.90.00.000-100.05.880.0-10.5-4.11-35.6474.421.77-37.89173.14-4.52-24.8623.13-8.63-29.7760.680.0000
23Q3 (15)7.3-24.97-41.690000000002.058.4715.17-1.2-29.0316.081.3925.2313.0119.4120.512.380.85-21.3-23.424.032.03-9.0300000026.90.00.000-100.05.880.0-10.5-3.03-65.5779.662.85-29.63328.0-3.6228.0329.57-6.653.0666.820.0000
23Q2 (14)9.73-12.5-27.710000000001.8928.5726.0-0.93-3.3321.851.1119.356.7316.1112.624.391.08-20.59-10.03.95-5.05412.9900000026.90.00.00-100.0-100.05.88-10.5-10.5-1.8389.2286.414.05222.362150.0-5.0310.58.88-6.8669.6363.880.0000
23Q1 (13)11.12-6.95-24.460000000001.47-16.04.26-0.923.088.160.93-26.19-7.9214.31-26.8739.251.368.833.334.16-2.12383.7200000026.90.00.07.090.00.06.570.05.97-16.97-5.6-42.49-3.31-36.78-339.86-5.624.42-19.07-22.59-2.92-35.840.0000
22Q4 (12)11.95-4.55-21.020000000001.75-1.69-27.98-1.1718.18-11.431.262.4418.8719.5713.26104.331.2512.61-1.574.25-4.06372.2200000026.90.00.07.090.00.06.570.05.97-16.07-7.85-47.03-2.42-93.6-202.98-5.88-14.410.5-21.95-9.53-25.430.0000
22Q3 (11)12.52-6.9817.0100-100.00000001.7818.67-33.83-1.43-20.173.381.2318.27-43.3217.2833.39-2.41.11-7.5-66.964.43475.32361.4600-100.000026.90.00.07.090.00.06.570.05.97-14.9-10.62-50.81-1.25-794.44-136.76-5.146.8827.61-20.04-5.53-18.020.0000
22Q2 (10)13.46-8.5619.5400-100.00000001.56.38-54.55-1.19-21.43-15.531.042.97-58.7312.9526.05-37.661.217.65-65.420.77-10.47-25.2400-100.000026.90.00.07.090.00.06.575.97-8.37-13.47-13.1-43.60.18-86.96-96.31-5.52-16.9522.25-18.99-14.19-15.230.0000
22Q1 (9)14.72-2.7124.6400-100.00000001.41-41.98-46.79-0.986.676.671.01-4.72-53.0210.277.3-47.961.02-19.69-67.20.86-4.44-22.5200-100.000026.90.00.07.090.00.06.20.0-13.53-11.91-8.97-42.631.38-41.28-76.65-4.7228.1629.76-16.634.97-10.350.0000
21Q4 (8)15.1341.416.560-100.0-100.00000002.43-9.67-32.87-1.0529.0589.031.06-51.15-63.459.58-45.9-66.721.27-62.2-52.960.9-6.25-24.370-100.0000026.90.00.07.090.00.06.20.0-13.53-10.93-10.63-49.732.35-30.88-66.24-6.577.46-5.97-17.5-3.06-29.630.0000
21Q3 (7)10.7-4.97-15.013.06-6.713.030000002.69-18.485.08-1.48-43.69-18.42.17-13.89-9.2117.70-14.803.36-3.1741.180.96-6.8-21.951.290.0000026.90.00.07.090.00.06.2-13.53-13.53-9.88-5.33-533.333.4-30.33-79.44-7.10.09.32-16.98-3.03-205.950.0000
21Q2 (6)11.26-4.66-8.93.28-11.3541.380000003.324.5360.19-1.031.97.212.5217.2116.6720.775.2303.4711.5862.151.03-7.21-18.91.2910.26000026.90.00.07.090.00.07.170.00.0-9.38-12.34-365.724.88-17.43-72.57-7.1-5.6521.81-16.48-9.36-196.940.0000
21Q1 (5)11.81-9.01-3.283.76.32128.40000002.65-26.844.02-1.0589.0311.762.15-25.860.4719.74-31.3803.1115.1939.461.11-6.72-18.381.170000026.90.00.07.090.00.07.170.055.87-8.35-14.38-215.815.91-15.09-68.73-6.72-8.3915.68-15.07-11.63-1882.890.0000
20Q4 (4)12.983.10.03.4817.170.0000.0000.03.6241.410.0-9.57-665.60.02.921.340.028.7700.02.713.450.01.19-3.250.0000.0000.026.90.00.07.090.00.07.170.00.0-7.3-420.180.06.96-57.920.0-6.220.820.0-13.5-143.240.00.0000.0

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