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)7.0330.6714.47-11.390.66-49.230014.8673.40.43-92.530.27-27.031.82-57.9250.69-2.9912.78-3.777.631.60.020.038.70.012.89-0.920.8110.969.98-4.0423.69-1.864.51-44.5314.49-21.80.211.18
2022 (9)5.38-30.9416.3337.691.3-87.75008.57-48.655.76526.090.37-17.784.3260.1352.25-7.6513.28-46.377.51-14.660.020.038.70.013.016.550.734.2910.469.1124.1426.598.133.4418.5332.260.21-2.79
2021 (8)7.79-17.5711.8668.9510.61-15.730016.69-43.420.9200.45-61.212.70-31.4356.58-5.4524.7626.588.8-42.030.020.038.70.012.210.00.727.276.15-10.7419.07-3.07.86-0.2514.01-5.150.211.98
2020 (7)9.4574.687.02-64.212.5987.070029.5253.72-0.5501.1622.113.93-65.4859.84-17.3119.56-32.7115.18-21.350.02038.70.012.210.00.557.846.89-7.7619.66-2.677.880.7714.77-3.40.213.79
2019 (6)5.41-27.8719.6110.296.73110.310.090.08.34-48.71-0.9100.95-28.0311.3940.3272.375.1729.071.4319.3-15.020038.70.012.211.50.51-16.397.47-18.9820.2-7.647.823.5815.29-8.830.203.65
2018 (5)7.51.917.78-17.193.247.470.090.016.264.031.831425.01.3217.868.1213.2968.812.928.660.8822.7111.050038.70.012.030.080.61-18.679.2238.6521.8712.677.55211.9816.7784.90.2028.44
2017 (4)7.36-26.7721.47-2.592.17-55.710.090.015.63-32.370.12-89.831.12-30.07.173.566.872.9428.411.2120.4522.020038.70.012.021.010.7506.65-14.6319.41-1.422.42-12.329.07-14.030.15-1.26
2016 (3)10.052.8722.04-16.614.9-21.60.09-10.023.1110.731.180.851.6-5.336.92-14.564.961.3428.07-1.2316.7612.710038.70.011.91.02007.796.5719.691.972.766.5610.556.570.15-0.63
2015 (2)9.77-40.6426.4317.366.2564.910.1100.020.87-46.141.17-64.01.699.748.10103.7664.12.5128.42-0.1814.87-37.470038.70.011.782.790.21-70.837.31-3.0519.31-2.082.59121.379.913.660.161.77
2014 (1)16.46-8.0422.52-2.513.79-14.060.05-50.038.7515.433.25-51.781.54-7.233.97-19.6362.53-3.2928.47-0.7723.78-9.440038.7-5.6111.465.620.72132.267.5423.8119.7214.321.1772.068.7128.660.154.17
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)18.76154.89357.5613.26-9.36-21.720.91-29.4621.330003.420.5930.049.254504.761221.430.2-25.93-44.441.01-28.88-73.447.540.59-12.5312.99-0.150.547.062.92-9.140.020.00.038.70.00.012.960.0-4.990.670.0-17.2817.69109.694.431.3341.9633.047.9927.23-15.8125.6874.4638.140.19-6.96-3.03
24Q2 (19)7.36-2.948.9914.637.26-10.471.29126.32193.180003.4-39.573.47-0.2166.6775.860.27-3.5712.51.42-10.86-46.0247.26-1.01-11.7113.01-0.910.086.86-9.86-18.330.020.00.038.70.00.012.960.54-4.990.67-17.28-17.288.44-1.52-3.9822.07-0.94-5.036.28141.54-26.6414.7231.78-15.160.21-5.780.89
24Q1 (18)7.587.8244.6613.64-5.74-16.160.57-13.6426.670005.62-24.0595.82-0.63-584.62-228.570.283.7-3.451.59-12.49-48.1347.74-5.82-10.0313.132.74-0.157.61-0.26-12.530.020.00.038.70.00.012.890.0-0.920.810.010.968.57-14.13-15.922.28-5.95-6.92.6-42.35-68.5211.17-22.91-39.460.224.174.92
23Q4 (17)7.0371.4630.6714.47-14.58-11.390.66-12.0-49.230007.4181.37262.750.13-81.43106.950.27-25.0-27.031.82-52.05-57.8750.69-6.73-2.9912.78-1.08-3.777.63-1.81.60.020.00.038.70.00.012.89-5.5-0.920.810.010.969.989.67-4.0423.690.59-1.864.51-52.48-44.5314.49-22.05-21.80.216.21.18
23Q3 (16)4.1-17.0-38.4416.943.6715.320.7570.45-34.780002.6334.1815.860.7180.46400.00.3650.0-34.553.7944.32-39.7854.351.53-7.3512.92-0.62-45.257.77-7.5-2.630.020.00.038.70.00.013.640.04.840.810.010.969.13.53-25.3523.551.33-9.189.4910.8618.7718.597.15-7.880.20-3.2-2.95
23Q2 (15)4.94-5.73-42.8216.340.4349.090.44-2.22-63.030001.96-31.71-14.04-0.87-277.55-111.040.24-17.24-41.462.63-14.34-46.9753.530.89-6.7713.0-1.14-44.878.4-3.45-18.130.020.00.038.70.00.013.644.8411.170.8110.9610.968.79-13.74-33.3123.24-2.88-11.28.563.637.417.35-5.96-17.970.21-2.023.03
23Q1 (14)5.24-2.6-17.4816.27-0.3741.970.45-65.38-95.690002.8740.6944.220.49126.2222.50.29-21.62-43.143.07-28.91-50.8353.061.55-6.9613.15-0.98-44.778.715.852.720.020.00.038.70.00.013.010.06.550.730.04.2910.19-2.0289.7623.93-0.8730.848.261.61.118.45-0.4336.260.210.46-3.26
22Q4 (13)5.38-19.22-30.9416.3311.1637.691.313.04-87.750002.04-10.13-7.27-1.87-1435.71-18800.00.37-32.73-17.784.31-31.4759.8452.25-10.93-7.6513.28-43.73-46.377.51-5.89-14.660.020.00.038.70.00.013.010.06.550.730.04.2910.4-14.6869.1124.14-6.926.598.131.753.4418.53-8.1832.260.211.85-2.79
22Q3 (12)6.66-22.92-27.1314.6934.0330.691.15-3.36-92.350002.27-0.4425.410.14-98.22800.00.5534.153.776.2927.09347.2758.662.166.9723.60.0848.617.98-22.2255.250.020.00.038.70.00.013.016.036.550.730.04.2912.19-7.5199.5125.93-0.9236.267.990.25-0.2520.18-4.5942.920.202.77-4.28
22Q2 (11)8.6436.06-18.4110.96-4.361.21.19-88.61-92.220002.2814.574.597.882070.01615.380.41-19.61-51.764.95-20.58124.5757.420.686.1223.58-0.9747.2810.2621.1388.260.020.00.038.70.00.012.270.490.490.734.2932.7313.18145.44110.2126.1743.0837.457.97-2.45-0.8721.1556.247.80.20-8.01-4.77
22Q1 (10)6.35-18.49-53.7811.46-3.37-10.410.45-1.51-12.70001.99-9.55-81.03-0.4-4100.0-127.780.5113.33-37.046.23131.1196.1957.030.85.1423.81-3.8447.438.47-3.75-13.840.020.00.038.70.00.012.210.00.00.70.027.275.37-12.68-35.6118.29-4.09-13.328.173.941.8713.54-3.35-17.240.220.954.52
21Q4 (9)7.79-14.77-17.5711.865.5268.9510.61-29.45-15.730002.221.55-90.510.01150.0-98.890.45-15.09-61.212.7091.75-31.3956.583.17-5.4524.7655.9226.588.871.21-42.030.020.00.038.70.00.012.210.00.00.70.027.276.150.65-10.7419.070.21-3.07.86-1.87-0.2514.01-0.78-5.150.210.31.98
21Q3 (8)9.14-13.6957.5911.243.79-37.3115.04-1.64153.200-100.01.81-16.97-32.71-0.0296.1596.970.53-37.65-45.921.41-36.19-87.8354.841.35-26.8315.88-0.81-44.25.14-5.69-74.260.020.0038.70.00.012.210.00.00.727.2727.276.11-2.552.019.03-0.051.498.01-0.375.3914.12-1.333.90.212.244.11
21Q2 (7)10.59-22.9351.7210.83-15.32-53.2415.2927.74167.780002.18-79.223.32-0.52-136.11-372.730.854.94-9.572.204.75054.11-0.24-27.6716.01-0.87-43.415.45-44.56-73.210.020.0038.70.00.012.210.00.00.550.00.06.27-24.82-5.7119.04-9.76-1.968.040.254.0114.31-12.53-0.490.210.973.21
21Q1 (6)13.7445.4109.4512.7982.19-43.811.97-4.92126.700010.49-54.76594.71.4460.0311.760.81-30.17-38.642.10-46.47054.24-9.36-27.4816.15-17.43-43.889.83-35.24-51.980.020.0038.70.00.012.210.00.00.550.07.848.3421.0422.8321.17.328.098.021.785.1116.3610.7713.450.21-1.511.62
20Q4 (5)9.4562.9374.687.02-60.85-64.212.59111.9587.070-100.0-100.023.19762.08968.660.9236.36291.491.1618.3722.113.93-65.97059.84-20.16-17.3119.56-31.27-32.7115.18-23.99-21.350.020038.70.00.012.210.00.00.550.07.846.8915.03-7.7619.664.85-2.677.883.680.7714.778.68-3.40.212.393.79
20Q3 (4)5.8-16.910.017.93-22.580.05.944.030.00.0900.02.6927.490.0-0.66-500.00.00.984.260.011.5600.074.950.190.028.460.60.019.97-1.820.0000.038.70.00.012.210.00.00.550.00.05.99-9.920.018.75-3.450.07.6-1.680.013.59-5.490.00.211.360.0

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