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)12.4275.421.5-90.25000028.86-0.072.0942.189.3719.5232.4719.67.9-50.310.5010.41010.89-6.617.80.06.411.261.68425.07.34-19.3415.42-2.1-0.2507.09-4.450.14-13.04
2022 (9)7.08-34.3215.38170.77000028.88-19.821.47-80.437.84-33.1127.15-16.5715.9108.94000011.667673.3317.80.06.3315.720.32190.919.1-38.3115.75-22.53-1.6807.42-48.580.169815.56
2021 (8)10.7836.115.6821.63000036.0237.487.51120.2311.7233.1832.54-3.137.6188.8300000.15-42.3117.80.05.478.530.11-65.6214.7560.8520.3339.82-0.32014.4359.270.00-25.49
2020 (7)7.92-12.394.67107.56000026.212.833.414.928.825.5333.5911.264.0312.5700000.26-16.1317.80.05.047.690.3268.429.1715.4914.5413.51-0.1109.0619.050.008.83
2019 (6)9.0437.182.25-21.05000023.22-9.443.2584.667.01-5.7830.194.043.58-13.1100000.316.917.80.04.683.770.1907.9421.2212.8115.82-0.3307.6119.650.0016.65
2018 (5)6.59-36.272.85-26.92000025.647.691.76-21.787.44-5.2229.02-11.994.12-3.0600000.29222.2217.8-20.044.515.37006.5575.1311.0630.12-0.1906.3611.780.00-5.02
2017 (4)10.3441.063.967.38000023.8116.262.2558.457.8515.6132.97-0.564.2525.3700000.09-18.1822.260.274.283.380.48-67.573.74111.38.515.181.9505.69382.20.006.16
2016 (3)7.3321.562.3370.07000020.4815.121.4216.396.7917.0733.151.693.390.300000.1122.2222.20.274.142.991.481380.01.77-41.27.383.51-0.5901.18-22.880.00-4.39
2015 (2)6.039.441.370000017.79-5.221.22-41.635.81.7532.607.363.38-8.1500000.09-30.7722.140.04.025.510.1-95.03.0141.987.13-10.09-1.4801.53-24.260.00-10.12
2014 (1)5.512.6100000018.772.42.0964.575.75.1730.372.73.6835.2900000.1362.522.140.03.812.422.047.062.12138.27.9332.83-0.102.0200.005.58
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
23Q4 (20)12.42-4.8375.421.5-11.24-90.250000007.94-3.4118.330.19-76.5490.09.37-6.5819.5232.47-10.5619.67.9-17.96-50.310.5-1.96010.410.48010.89-1.98-6.617.80.00.06.410.01.261.680.0425.07.34-1.87-19.3415.42-0.9-2.1-0.2577.4885.127.0911.3-4.450.14-2.22-13.04
23Q3 (19)13.0511.16160.481.69-86.8-90.060000008.2215.9435.640.8114.08411.5410.0323.9818.736.3014.2936.969.63-20.15-45.190.510010.360011.11-0.45-6.2417.80.00.06.410.01.261.680.0425.07.4812.31-16.715.565.49-0.45-1.11-6.7342.496.3713.35-9.650.14-6.63-16.06
23Q2 (18)11.7438.61180.8612.80.0124.170000007.0926.386.780.7186.84121.888.0918.97-11.8731.7616.8723.0712.06-15.55-8.2200000011.16-2.3613850.017.80.00.06.411.261.261.68425.0425.06.66-29.75-32.9314.75-8.56-11.04-1.04-33.3356.675.62-35.4-25.370.156.339675.16
23Q1 (17)8.4719.6357.1412.8-16.78162.830000005.61-16.39-40.760.38280.0-70.996.8-13.27-43.3827.180.12-14.0814.28-10.1947.6700000011.43-1.979425.017.80.00.06.330.015.720.320.0190.919.484.18-41.1216.132.41-25.6-0.7853.57-13.048.717.25-43.540.15-10.429211.23
22Q4 (16)7.0841.32-34.3215.38-9.58170.770000006.7110.73-30.90.1138.46-94.597.84-7.22-33.1127.152.42-16.5415.9-9.5108.9400000011.66-1.67673.3317.80.00.06.330.015.720.320.0190.919.11.34-38.3115.750.77-22.53-1.6812.95-425.07.425.25-48.580.16-5.619815.56
22Q3 (15)5.0119.86-16.0817.01197.9180.690000006.06-8.73-37.85-0.26-181.25-114.538.45-7.95-25.0226.512.7-20.2717.5733.71235.9500000011.8514712.56870.5917.80.00.06.330.015.720.320.0190.918.98-9.57-29.915.63-5.73-15.01-1.9319.58-114.447.05-6.37-40.810.1710773.3110078.69
22Q2 (14)4.18-22.45-27.435.7117.2566.470000006.64-29.88-26.550.32-75.57-84.169.18-23.56-10.0925.81-18.41-20.7613.1435.88173.750000000.08-33.33-52.9417.80.00.06.3315.7215.720.32190.91190.919.93-38.32-8.3916.58-23.520.97-2.4-247.83-3100.07.53-51.14-31.040.001.28-8.97
22Q1 (13)5.39-50.0-14.044.87-14.2652.190000009.47-2.4725.761.31-29.19-29.5712.012.4734.3431.63-2.762.539.6727.07169.360000000.12-20.0-50.017.80.00.05.470.08.530.110.0-65.6216.19.1539.8821.686.6428.44-0.69-115.62-1625.015.416.7934.350.00-4.61-9.29
21Q4 (12)10.7880.5736.115.68-6.2721.630000009.71-0.4128.11.853.3510.7811.723.9933.1832.53-2.15-3.157.6145.5188.830000000.15-11.76-42.3117.80.00.05.470.08.530.110.0-65.6214.7515.1460.8520.3310.5539.82-0.3264.44-190.9114.4321.1659.270.00-3.11-25.49
21Q3 (11)5.973.65-13.856.0676.68-21.090000009.757.8535.421.79-11.3919.3311.2710.3835.1333.242.08-1.865.238.963.560000000.170.0-19.0517.80.00.05.470.08.530.110.0-65.6212.8118.1781.4418.3912.048.07-0.9-1225.0-100.011.919.0780.180.00-2.76-17.2
21Q2 (10)5.76-8.13-23.613.437.19-23.440000009.0420.0535.532.028.631.1710.2114.2135.0532.575.572.44.833.76.190000000.17-29.17-15.017.80.00.05.478.538.530.11-65.62-65.6210.84-5.82103.7616.42-2.7353.750.08300.0113.7910.92-4.8130.380.000.93-20.82
21Q1 (9)6.27-20.83-16.513.2-31.48-16.450000007.53-0.6658.531.8611.38243.088.941.5944.8930.85-8.1514.853.59-10.92-9.110000000.24-7.69-20.017.80.00.05.040.07.690.320.068.4211.5125.5273.3416.8816.0946.66-0.0463.6497.5611.4726.6129.40.00-21.64-6.68
20Q4 (8)7.9214.29-12.394.67-39.19107.560000007.585.2826.331.6711.33108.758.85.5225.5333.59-0.8511.264.03-20.212.570000000.2623.81-16.1317.80.00.05.040.07.690.320.068.429.1729.8915.4914.5417.0713.51-0.1175.5666.679.0637.0719.050.007.668.83
20Q3 (7)6.93-8.09-1.147.6871.43226.810000007.27.9513.391.5-2.666.678.3410.327.0633.876.5105.0511.7348.530000000.215.0-44.7417.80.00.05.040.07.690.320.068.427.0632.712.1712.4216.295.43-0.4522.4131.826.6139.455.760.00-7.016.37
20Q2 (6)7.540.40.84.4816.9750.840000006.6740.4213.631.54218.46242.227.5622.539.5731.8018.404.5214.4325.210000000.2-33.335.2617.80.00.05.047.697.690.3268.4268.425.32-19.88-11.1910.68-7.21-1.66-0.5864.63-41.464.74-5.2-15.050.0018.9524.96
20Q1 (5)7.51-16.92-9.633.8370.22183.70000004.75-20.83-5.0-1.3-262.5-218.186.17-11.98-4.3426.86-11.0203.9510.34-10.020000000.3-3.2325.017.80.00.04.680.03.770.190.006.64-16.37-13.3211.51-10.15-5.35-1.64-396.97-720.05.0-34.3-32.980.00-8.61-7.78
19Q4 (4)9.0428.960.02.25-4.260.0000.0000.06.0-5.510.00.8-11.110.07.01-10.010.030.1900.03.585.290.0000.0000.00.31-18.420.017.80.00.04.680.00.00.190.00.07.9414.910.012.818.740.0-0.3350.00.07.6121.760.00.0015.120.0

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