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)1.7685.260.9-71.522.9614700.0001.46-58.17-1.10000.0006.071.171.7710.620.43-86.970010.02-0.10.040.000-2.730-2.690-0.110-2.8400.000
2022 (9)0.9563.793.16-25.30.020003.4988.65-1.1100.07-89.062.01-94.26.0-28.321.692.773.319.570010.030.00.040.000-4.640-4.60-0.110-4.7500.000
2021 (8)0.5875.764.23-30.3100001.85-15.91-0.3400.643100.034.593705.418.37-5.960.8302.7600010.030.00.040.000-4.160-4.120-0.160-4.3200.000
2020 (7)0.33-78.576.07165.0700002.273.23-0.6200.020.00.91-42.278.9-1.8700000010.030.00.040.000-3.830-3.780-0.20-4.0300.000
2019 (6)1.54227.662.29-69.100001.2758.75-0.7300.02100.01.5725.989.07-8.3800000010.0324.910.040.000-3.210-3.160-0.20-3.4100.000
2018 (5)0.47-47.787.4140.0800000.8-69.11-0.9400.01-83.331.25-46.049.97.260000008.030.00.040.000-2.030-1.990-0.20-2.2300.000
2017 (4)0.9-71.065.2916.0100002.59735.48-0.0200.06-57.142.32-94.879.2324.060000008.030.00.040.000-0.750-0.71000-0.7500.000
2016 (3)3.11-28.344.5674.7100000.31-74.17-1.1200.14-17.6545.16218.797.4497.350000008.030.00.04000-0.730-0.69000-0.7300.000
2015 (2)4.34-6.672.6176.3500001.2-88.371.141166.670.17-46.8814.17356.883.77402.670000008.030.000000.4300.430000.4300.000
2014 (1)4.65192.451.48-6.33000010.32-58.250.09-95.650.3228.03.10206.60.75-90.340000008.030.00000-0.710-0.71000-0.7100.000
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)4.31176.28178.063.3194.712.80-100.0-100.00000.01-50.0-98.410.18-57.141000.00000.00008.9925.3867.721.998.1522.8400-100.000010.54.7949.570.040.00.0000-1.948.067.62-1.898.77.8-0.10.09.09-2.047.697.690.0000
24Q2 (19)1.5613.04-1.891.788.89-46.22.980.014800.00000.020.0-97.470.42110.0400.00-100.000.00-100.007.1713.9926.011.843.3713.580-100.0-100.000010.020.0-0.10.040.00.0000-2.1116.658.55-2.0716.8759.01-0.10.09.09-2.2115.9757.50.0000
24Q1 (18)1.38-21.5968.290.90.0-71.522.980.6814800.00000.02100.00.00.2131.25164.520.06004.14006.293.622.281.780.569.880.42-2.33-87.3100010.020.0-0.10.040.00.0000-2.537.3348.89-2.497.4349.18-0.19.099.09-2.637.3948.020.0000
23Q4 (17)1.7613.5585.260.9-72.05-71.522.960.6814700.00000.01-98.41-50.0-0.64-3100.0-3.2300-100.00.000-100.06.0713.251.171.779.2610.620.430.0-86.9700010.0242.74-0.10.040.00.0000-2.73-30.041.16-2.69-31.2241.52-0.110.00.0-2.84-28.5140.210.0000
23Q3 (16)1.55-2.5249.043.221.91.92.9414600.014600.00000.63-20.25-50.39-0.0285.7184.6200-100.00.000-100.05.36-5.8-9.611.620.0-7.430.43-87.09-86.890007.02-30.01-30.010.040.00.0000-2.158.7447.76-2.0559.4148.49-0.110.00.0-2.2157.546.490.0000
23Q2 (15)1.5993.948.63.160.0-0.320.020.000000.793850.0259.09-0.1454.846.6700-100.00.000-100.05.69-7.48-16.931.620.0-6.93.330.618.9300010.030.00.00.040.00.0000-5.09-2.83-30.85-5.05-3.06-31.17-0.110.00.0-5.2-2.77-30.00.0000
23Q1 (14)0.82-13.68-24.773.160.0-5.950.020.000000.020.0-98.99-0.3150.0-47.620-100.0-100.00.00-100.0-100.06.152.5-7.931.621.25-6.93.310.319.0600010.030.00.00.040.00.0000-4.95-6.68-33.06-4.9-6.52-33.51-0.110.031.25-5.06-6.53-30.410.0000
22Q4 (13)0.95-8.6563.793.160.0-25.30.020.000000.02-98.43-98.08-0.62-376.92-933.330.07-63.16-89.062.01-52.39-94.26.01.18-28.321.6-8.5792.773.30.6119.5700010.030.00.00.040.00.0000-4.64-15.42-11.54-4.6-15.58-11.65-0.110.031.25-4.75-15.01-9.950.0000
22Q3 (12)1.04-2.857.583.16-0.32-24.220.02000001.27477.27647.06-0.1313.33-85.710.190.0-5.04.21-24.39-63.355.93-13.43-35.051.750.5703.2817.1419.7100010.030.00.00.040.00.0000-4.02-3.341.95-3.98-3.381.73-0.110.045.0-4.13-3.253.950.0000
22Q2 (11)1.07-1.83311.543.17-5.65-51.970000000.22-88.89-61.4-0.1528.57-200.00.19-57.7818.755.57-53.44-43.596.852.54-23.891.740.002.80.72000010.030.00.00.040.00.0000-3.89-4.573.47-3.85-4.93.51-0.1131.2545.0-4.0-3.095.440.0000
22Q1 (10)1.0987.93179.493.36-20.57-51.090000001.9890.382728.57-0.21-250.0-40.00.45-29.69350.011.97-65.496.286.68-20.19-25.361.74109.6402.780.72000010.030.00.00.040.00.0000-3.7210.586.53-3.6710.926.85-0.160.020.0-3.8810.197.180.0000
21Q4 (9)0.58-12.1275.764.231.44-30.310000001.04511.7611.83-0.0614.2966.670.64220.03100.034.59200.973688.118.37-8.32-5.960.83002.760.73000010.030.00.00.040.00.0000-4.16-1.46-8.62-4.12-1.73-8.99-0.1620.020.0-4.32-0.47-7.20.0000
21Q3 (8)0.66153.8557.144.17-36.82-23.490000000.17-70.18240.0-0.07-40.053.330.225.0185.7111.4916.38143.029.131.448.820002.740000010.030.00.00.040.00.0000-4.1-1.74-12.33-4.05-1.5-12.5-0.20.00.0-4.3-1.65-11.690.0000
21Q2 (7)0.26-33.33-27.786.6-3.93300.00000000.57714.29-3.39-0.0566.6766.670.1660.060.09.8861.9809.00.568.0400000000010.030.00.00.040.00.0000-4.03-1.26-15.14-3.99-1.27-15.65-0.20.00.0-4.23-1.2-14.320.0000
21Q1 (6)0.3918.18-62.866.8713.18269.350000000.07-92.47-88.71-0.1516.67-7.140.1400.00.06.10567.6808.950.564.3100000000010.030.00.00.040.00.0000-3.98-3.92-18.81-3.94-4.23-19.03-0.20.00.0-4.18-3.72-17.750.0000
20Q4 (5)0.33-21.43-78.576.0711.38165.070000000.931760.0322.73-0.18-20.0-5.880.02-71.430.00.91-80.6908.96.08-1.8700000000010.030.00.00.040.00.0000-3.83-4.93-19.31-3.78-5.0-19.62-0.20.00.0-4.03-4.68-18.180.0000
20Q3 (4)0.4216.670.05.45230.30.0000.0000.00.05-91.530.0-0.150.00.00.07-30.00.04.7300.08.390.720.0000.0000.0000.010.030.00.00.040.00.0000.0-3.65-4.290.0-3.6-4.350.0-0.20.00.0-3.85-4.050.00.0000.0

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