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)2.13-55.0623.1752.743.9544.160069.037.59-10.8402.74106.023.9749.7310.87-4.450.81-2.6839.27-2.750053.070.00000-5.360-5.3600.15150.0-5.2100.000
2023 (9)4.7416.7515.17-15.632.74356.670050.15-26.56-9.8101.33-8.282.6524.911.372.9952.218.4840.3873.230053.070.00000-4.410-4.4100.0650.0-4.3500.000
2022 (8)4.0661.7517.98-29.960.6-86.080068.29-2.71-6.9501.45-69.472.12-68.6211.04-40.3648.13-5.0923.318.270053.070.00000-6.770-6.7700.040-6.7300.000
2021 (7)2.5120.125.6715.324.3187.390070.1925.560.1304.75146.116.7796.0118.5137.0150.71-3.0421.53-16.620053.070.000000.0300.030-0.0100.0200.000
2020 (6)2.09-54.3722.2612.592.3303.510055.9-14.7-4.701.93171.833.45218.6613.51-13.8452.3409.7525.82-81.740053.070.00000-31.640-31.640-0.040-31.6800.000
2019 (5)4.5844.9419.77-23.670.57-87.640065.53-25.04-6.4200.71-71.021.08-61.3415.68-12.610.261.68141.4235.430.1362.553.070.00000-26.980-26.980-0.010-26.9900.5731.02
2018 (4)3.1611.2725.9-21.544.6140.120087.429.370.1502.45-30.992.80-36.917.9417.4910.09-2.13104.421.820.080.053.070.00000-20.780-20.7800.020-20.7600.43139930.78
2017 (3)2.84-42.3933.0172.113.29149.240079.939.9-1.8403.5596.134.4478.4715.2768.1710.31-2.64102.5510.520.080.053.07-15.860000-20.870-20.870-0.040-20.9100.006.06
2016 (2)4.93-2.5719.1847.771.3200072.73-3.08-2.5601.8132.122.4936.319.08-9.0210.59-2.3192.7911.380.08063.070.00000-29.00-29.000.03-40.0-28.9700.00-46.0
2015 (1)5.06-12.3112.981.88000075.043.76-4.9701.3792.961.8385.969.98-27.8910.840.9383.3123.220063.070.00000-26.320-26.3200.05150.0-26.2700.000
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)2.13-13.41-55.0623.17-6.852.743.950.044.1600016.57-14.4635.93-2.699.436.922.7437.0106.023.9728.349.7310.87-22.41-4.450.8112.86-2.6839.270.08-2.7500053.070.00.0000000-5.3634.23-21.54-5.3634.23-21.540.15200.0150.0-5.2135.68-19.770.0000
24Q3 (19)2.46-10.22-16.6124.8621.2759.053.9517.9174.0100019.372.8777.71-2.97-1.37-22.222.0-13.4236.053.10-24.777.3614.01-0.710.5745.02-0.97-3.2239.24-4.346.200053.070.00.0000000-8.15-57.34-17.77-8.15-57.34-17.770.05-44.44-50.0-8.1-59.14-18.770.0000
24Q2 (18)2.74-34.76-10.7520.512.4569.423.350.3100.600018.8332.3341.15-2.93-30.223.622.3111.0655.034.110.250.2614.111.7327.1245.46-1.47-3.641.024.647.5500053.070.00.0000000-5.1856.62-15.37-5.1856.62-15.370.0928.5780.0-5.0957.12-14.640.0000
24Q1 (17)4.2-11.398.8118.2320.17-19.483.3421.9178.3300014.2316.743.72-2.2522.15-55.172.0856.39131.114.1154.82189.1413.8721.991.5446.14-11.63-3.2939.2-2.9272.6100053.070.00.0000000-11.94-170.75-45.26-11.94-170.75-45.260.0716.67133.33-11.87-172.87-44.930.0000
23Q4 (16)4.7460.6816.7515.17-2.94-15.632.7420.7356.6700012.1911.83-6.45-2.89-18.93-17.01.33-9.52-8.282.65-8.0124.911.37-18.382.9952.2112.238.4840.389.2873.2300053.070.00.0000000-4.4136.2734.86-4.4136.2734.860.06-40.050.0-4.3536.2235.360.0000
23Q3 (15)2.95-3.91-41.715.6329.17-33.292.2735.93278.3300010.9-18.29-23.94-2.4320.0711.641.47-1.34-34.962.885.29-8.6813.9325.5-19.3446.52-1.36-3.936.95-3.1258.5800053.070.00.0000000-6.92-54.12-55.51-6.92-54.12-55.860.1100.011.11-6.82-53.6-56.420.0000
23Q2 (14)3.07-20.47-25.4912.1-46.55-48.071.6739.17-66.800013.34-2.77-40.18-3.04-109.66-128.571.4965.56-60.372.7492.81-44.0311.1-18.74-33.0547.16-1.15-3.9938.1467.94104.3900053.070.00.0000000-4.4945.38-164.12-4.4945.38-164.120.0566.6766.67-4.4445.79-165.870.0000
23Q1 (13)3.86-4.93-16.0922.6425.9212.641.2100.0-76.100013.725.3-26.36-1.4541.3-262.50.9-37.93-56.11.42-33.12-50.0613.6623.73-21.3147.71-0.87-5.3922.71-2.5721.700053.070.00.0000000-8.22-21.42-2121.62-8.22-21.42-2121.620.03-25.00.0-8.19-21.69-2308.820.0000
22Q4 (12)4.06-19.7661.7517.98-23.26-29.960.60.0-86.0800013.03-9.07-20.21-2.4710.18-973.911.45-35.84-69.472.12-32.74-68.6211.04-36.07-40.3648.13-0.58-5.0923.310.048.2700053.070.00.0000000-6.77-52.13-22666.67-6.77-52.48-22666.670.04-55.56500.0-6.73-54.36-33750.00.0000
22Q3 (11)5.0622.8236.7623.430.56-7.610.6-88.07-86.0800014.33-35.74-26.89-2.75-106.77-2850.02.26-39.89-54.533.16-35.47-56.4617.274.16-7.1548.41-1.45-5.6923.324.878.2200053.070.00.0000000-4.45-161.76-1302.7-4.44-161.18-1300.00.09200.0325.0-4.36-161.08-1421.210.0000
22Q2 (10)4.12-10.4342.5623.315.9223.025.030.252.4200022.319.727.14-1.33-232.5-1762.53.7683.4159.324.8972.0629.1416.58-4.4929.5349.12-2.6-6.1518.660.0-21.200053.070.00.0000000-1.7-359.4694.58-1.7-359.4694.580.030.0400.0-1.67-391.1894.680.0000
22Q1 (9)4.683.2795.7420.1-21.7-12.35.0216.4752.1200018.6314.0811.36-0.4-73.91-322.222.05-56.840.02.84-57.98-20.0317.36-6.2115.2750.43-0.55-4.0318.66-13.33-21.1700053.070.00.0000000-0.37-1333.3398.82-0.37-1333.3398.820.03400.0175.0-0.34-1800.098.920.0000
21Q4 (8)2.51-32.1620.125.671.2215.324.310.087.3900016.33-16.6811.32-0.23-330.065.674.75-4.43146.116.77-6.6995.9418.51-0.4837.0150.71-1.21-3.0421.530.0-16.6200053.070.00.00000000.03-91.89100.090.03-91.89100.09-0.0175.075.00.02-93.94100.060.0000
21Q3 (7)3.728.0319.7425.3633.95.844.3130.6187.3900019.611.7446.710.125.0110.534.97110.59184.07.2591.42018.645.3128.3651.33-1.9366.2821.53-9.08-77.3500-100.053.070.00.00000000.37101.18101.190.37101.18101.19-0.04-300.033.330.33101.05101.060.000-100.0
21Q2 (6)2.8922.98-11.0818.94-17.36-9.813.30.0130.7700017.544.8435.970.08-55.56106.782.3615.1276.123.796.55012.8-15.01-3.0352.34-0.469.3323.680.04-74.0400-100.053.070.00.0000000-31.380.25-4.39-31.380.25-4.39-0.0175.075.0-31.390.35-4.290.000-100.0
21Q1 (5)2.3512.44-25.422.922.9616.113.343.48130.7700016.7314.0411.830.18126.87109.522.056.22162.823.562.96015.0611.4716.9352.550.4869.1323.67-8.33-72.6600-100.053.070.00.0000000-31.460.57-8.97-31.460.57-8.97-0.040.0-100.0-31.50.57-9.030.000-100.0
20Q4 (4)2.09-32.360.022.26-7.10.02.30.00.0000.014.679.810.0-0.6729.470.01.9310.290.03.4500.013.51-6.760.052.369.420.025.82-72.840.00-100.00.053.070.00.0000.0000.0-31.64-2.030.0-31.64-2.030.0-0.0433.330.0-31.68-1.960.00.00-100.00.0

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。