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)2.4825.251.70.0000015.14-15.70.2-37.51.16-19.447.66-4.444.72-4.2600000.1-28.5712.980.00.528.330.370.01.83-9.412.72-5.230.3956.02.22-2.20.000
2022 (9)1.98-48.71.717.24000017.9614.030.32540.01.44-4.648.02-16.374.930.4100000.14-26.3212.980.00.48108.70.370.02.02-18.882.87-7.120.254.172.27-16.850.000
2021 (8)3.8687.381.45-23.68000015.7530.710.0501.5122.769.59-6.084.9116.0800000.19280.012.980.00.23-54.90.370.02.4903.09415.00.24-85.02.73106.820.000
2020 (7)2.0632.91.926.67000012.05-36.75-0.3801.23-35.2610.212.344.23-23.3700000.05-16.6712.98-3.350.516.250.370.0-0.2800.6-52.01.6171.191.3233.330.000
2019 (6)1.5533.621.5-6.25000019.05-2.210.3575.01.911.119.9713.625.52-7.0700000.06013.43-4.280.484.350.370.00.466.671.2516.820.59-25.320.99-3.880.000
2018 (5)1.16-51.051.6-37.25000019.483.070.25.261.71-21.28.78-23.545.94-1.3300000014.030.00.464.550.370.00.24-25.01.07-5.310.79-12.221.03-15.570.000
2017 (4)2.37160.442.5515.91000018.91.940.19-64.152.170.011.48-1.96.021.3500000014.030.00.4412.820.370.00.32-51.521.13-19.860.9-15.891.22-29.480.000
2016 (3)0.91-39.742.229.41000018.54-10.430.53-49.522.17-0.9111.7010.635.949.80.050.0000014.030.00.3939.290.370.00.66-40.541.41-19.891.07-6.961.73-23.450.000
2015 (2)1.5157.291.70.0000020.7-1.81.0552.172.19-10.2510.58-8.65.41-5.910.050.0000014.030.00.2833.330.370.01.1129.071.7622.221.150.02.2612.440.000
2014 (1)0.96-11.111.7112.5000021.081.490.6986.492.4429.7911.5727.885.757.280.05-16.67000014.030.00.2116.670.370.00.8621.131.4414.291.15-26.282.01-11.450.000
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)1.12111.32-25.332.391.6753.330000004.279.498.10.11-42.11-47.621.50.6721.959.55-1.3824.514.962.92.060000000.07-22.22-41.6712.980.00.00.543.853.850.370.00.01.785.33-2.732.693.86-1.470.34-22.73-10.532.12-0.47-4.070.0000
24Q1 (19)0.53-78.63-62.141.2-29.41-29.410000003.913.377.140.19733.33733.331.4928.453.479.6826.2814.974.822.12-6.410000000.09-10.0-30.7712.980.00.00.520.08.330.370.00.01.69-7.651.22.59-4.782.780.4412.8276.02.13-4.0510.940.0000
23Q4 (18)2.4857.9625.251.7183.330.00000003.44-16.1-12.02-0.03-160.076.921.16-7.2-19.447.67-4.32-4.384.72-3.28-4.260000000.1-9.09-28.5712.980.00.00.520.08.330.370.00.01.83-2.66-9.412.72-1.81-5.230.39-7.1456.02.22-3.48-2.20.0000
23Q3 (17)1.574.67-8.190.6-60.00.00000004.13.8-9.690.05-76.19-77.271.251.63-19.358.014.49-6.954.880.41-2.20000000.11-8.33-26.6712.980.00.00.520.08.330.370.00.01.882.73-8.742.771.47-4.810.4210.5368.02.34.07-0.430.0000
23Q2 (16)1.57.14-38.521.5-11.763.450000003.958.52-21.160.21800.040.01.23-14.58-34.227.67-8.94-28.654.86-5.63-8.650000000.12-7.69-29.4112.980.00.00.528.338.330.370.00.01.839.58-0.542.738.331.490.3852.072.732.2115.17.280.0000
23Q1 (15)1.4-29.29-40.681.70.0100.00000003.64-6.91-19.11-0.0376.92-142.861.440.0-29.068.425.03-31.225.154.467.290000000.13-7.14-27.7812.980.00.00.480.0108.70.370.00.01.67-17.33-35.272.52-12.2-20.750.250.08.71.92-15.42-31.670.0000
22Q4 (14)1.9815.79-48.71.7183.3317.240000003.91-13.88-1.01-0.13-159.09-550.01.44-7.1-4.648.02-6.89-16.374.93-1.20.410000000.14-6.67-26.3212.980.00.00.480.0108.70.370.00.02.02-1.94-18.882.87-1.37-7.120.250.04.172.27-1.73-16.850.0000
22Q3 (13)1.71-29.9214.00.6-58.62-62.50000004.54-9.3815.230.2246.67450.01.55-17.119.158.61-19.88-8.614.99-6.29.190000000.15-11.7666.6712.980.00.00.480.0108.70.370.00.02.0611.961616.672.918.18304.170.2513.64-85.382.3112.1426.230.0000
22Q2 (12)2.443.3962.671.4570.59-51.670000005.0111.3319.570.15114.2966.671.87-7.88-6.0310.75-12.22-26.615.3210.8327.270000000.17-5.56240.012.980.00.00.48108.7-5.880.370.00.01.84-28.68936.362.69-15.41307.580.22-4.35-87.432.06-26.6934.640.0000
22Q1 (11)2.36-38.86110.710.85-41.38-67.310000004.513.9222.620.07450.0216.672.0334.4452.6312.2427.718.634.8-2.2416.50000000.18-5.26260.012.980.00.00.230.0-54.90.370.00.02.583.61858.823.182.91488.890.23-4.17-88.442.812.9370.30.0000
21Q4 (10)3.86157.3387.381.45-9.38-23.680000003.950.2520.8-0.02-150.0-150.01.516.3422.769.591.75-6.084.917.4416.080000000.19111.11280.012.980.00.00.230.0-54.90.370.00.02.491975.0989.293.09329.17415.00.24-85.96-85.02.7349.18106.820.0000
21Q3 (9)1.50.08.71.6-46.67-3.030000003.94-5.9760.160.04-55.56122.221.42-28.6459.559.42-35.6540.714.579.334.820000000.0980.080.012.980.00.00.23-54.9-54.90.370.00.00.12154.55130.00.729.0946.941.71-2.2951.331.8319.61150.680.0000
21Q2 (8)1.533.93-5.063.015.3887.50000004.1914.1774.580.09250.0136.01.9949.62134.1214.6429.92167.544.181.46-17.550000000.050.00.012.980.00.00.510.00.00.370.00.0-0.2235.29-4.760.6622.22-1.491.75-12.0662.041.53-7.2775.860.0000
21Q1 (7)1.12-45.63-40.112.636.8444.440000003.6712.23-6.38-0.06-250.001.338.13-22.6711.2710.4204.12-2.6-28.60000000.050.00.012.980.0-3.350.510.06.250.370.00.0-0.34-21.43-182.930.54-10.0-57.141.9924.38249.121.6525.068.370.0000
20Q4 (6)2.0649.2832.91.915.1526.670000003.2732.93-27.490.04122.22500.01.2338.2-35.2610.2152.4204.23-2.98-23.370000000.050.0-16.6712.980.0-3.350.510.06.250.370.00.0-0.2830.0-170.00.622.45-52.01.641.59171.191.3280.8233.330.0000
20Q3 (5)1.38-12.6640.821.653.123.120000002.462.5-47.66-0.1828.0-700.00.894.71-54.126.7022.3504.36-14.0-27.690000000.050.0012.980.0-3.350.510.06.250.370.00.0-0.4-90.48-188.890.49-26.87-62.311.134.6398.250.73-16.09-28.430.0000
20Q2 (4)1.58-15.510.01.6-11.110.0000.0000.02.4-38.780.0-0.2500.00.85-50.580.05.4700.05.07-12.130.0000.0000.00.050.00.012.98-3.350.00.516.250.00.370.00.0-0.21-151.220.00.67-46.830.01.0889.470.00.87-11.220.00.0000.0

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