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)56.75106.5120.94-15.942.74-81.50.195.56248.9939.710.2415.8415.91-17.396.39-40.8736.03-33.9724.46-31.5614.83133.541.27.1439.470.08.8112.092.0127.2775.5612.1786.3713.51-1.9073.6612.70.41-2.44
2023 (9)27.48180.6924.91-44.2414.8150.660.18-64.0178.2394.388.84170.3419.26137.4810.8122.1754.5737.5935.74-61.296.35-65.561.1231.7639.470.07.864.520.88-49.4367.367.9876.096.21-2.0065.366.280.424481.05
2022 (8)9.79-24.3444.679.79.83307.880.5091.69-19.753.27-63.098.11-35.798.85-19.9839.662.8592.3349.3518.4437.710.85-2.339.470.07.5214.461.74-4.9262.384.0971.644.86-0.88061.55.690.01-11.15
2021 (7)12.94-32.3240.725.02.41382.000114.266.038.86-19.5312.6371.1411.0561.438.56-1.0561.82486.5313.39-51.330.871.1639.470.06.5717.741.83059.9312.6968.3216.29-1.74058.199.960.01-52.0
2020 (6)19.12-46.5238.78142.380.5-21.8800107.7615.9211.0127.287.38-40.726.85-48.8638.9725.4310.5445.9827.51-1.470.863.6139.47-2.475.5818.470053.1820.4858.7520.24-0.26052.9221.850.02-31.17
2019 (5)35.75267.0416.000.6400092.968200.08.653360.012.45013.39031.0733.467.22-71.6427.9210.660.831975.040.47-20.04.710.430044.1427.948.8624.64-0.71043.4322.650.030
2018 (4)9.74-62.580000001.12154.550.25-97.93000.00023.2876.6325.4611.1325.232.60.04-33.3350.592.494.6934.770034.51-0.5839.22.640.9-87.1135.41-15.060.000
2017 (3)26.03750.654.2-79.4100000.44-94.0712.1207.89000.00013.1874.5722.9126.7824.5920.540.06100.049.36-2.573.4812.990034.7188.7438.1936.886.9866.1941.6984.550.000
2016 (2)3.0610.8720.4197.382.38-46.88007.42235.753.9363.750.59436.367.9559.757.55387.118.072.3220.4-20.160.03-25.050.66-10.053.088.456.43-61.2918.3988.4227.9-4.524.2022.59578.380.000
2015 (1)2.76-99.016.86-62.024.48-25.83002.214.742.4-52.190.11-99.094.98-99.131.55369.717.66-87.5925.55-36.350.04-99.8256.320.02.8421.3716.61-20.079.7680.4129.222.38-6.4303.3300.00-99.98
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)56.7555.01106.5120.94-2.56-15.942.74-28.27-81.50.195.565.5654.74-26.25-11.40.75-77.41-83.2615.91-21.59-17.396.39-19.37-40.8736.037.33-33.9724.460.62-31.5614.83-0.74133.541.20.07.1439.470.00.08.810.012.092.00.0127.2775.561.0712.1786.370.9313.51-1.9-0.535.073.661.0812.70.410.0-2.44
24Q3 (19)36.615.264.8121.49-5.08-24.993.82-69.992.690.180.00.074.2233.7819.843.32115.5885.4720.29-11.44-22.27.92-15.69-56.8333.57-24.88-34.7524.31-27.08-32.5314.9452.623.061.23.458.1139.470.00.08.810.012.092.00.0127.2774.764.659.9385.574.0411.49-1.89-17.39-26.072.874.359.560.41-0.63-1.54
24Q2 (18)34.78-15.73-10.9622.640.4-45.7212.73-12.39732.030.180.0055.48-14.0553.391.54-66.74-43.5922.91-10.54-50.899.40-17.63-78.5444.69-3.14-14.633.34-7.23-8.289.79-7.12-42.881.164.51.7539.470.00.08.8112.0912.092.0127.27127.2771.44-0.757.8782.251.919.73-1.6123.7-98.7769.83-0.066.740.41-0.14-1.1
24Q1 (17)41.2750.18125.5222.55-9.47-41.7214.53-1.8926.570.180.00.064.554.48251.774.633.353186.6725.6132.97197.7911.415.619.4646.14-15.4515.5835.940.56-61.910.5465.981.351.11-0.8932.1439.470.00.07.860.04.520.880.0-49.4371.986.8615.6780.716.0712.9-2.11-5.5-6933.3369.876.912.330.41-1.684299.77
23Q4 (16)27.48-21.33180.6924.91-13.05-44.2414.81298.1250.660.180.0-64.061.78-0.24141.144.48150.28700.019.26-26.15137.4810.81-41.1322.1754.576.0637.5935.74-0.8-61.296.35-47.69-65.561.120.931.7639.470.00.07.860.04.520.880.0-49.4367.36-0.967.9876.09-0.866.21-2.0-33.33-127.2765.36-1.736.280.420.924481.05
23Q3 (15)34.93-10.57307.5828.65-31.31-24.413.72143.14-63.20.180061.9371.22134.671.79-34.4310.4926.08-44.09177.7418.36-58.0893.7851.45-1.6833.2236.03-0.88-52.812.14-29.17-17.971.11-2.6330.5939.470.00.07.860.04.520.880.0-49.4368.012.6910.176.752.398.04-1.5-85.19-1.3566.511.6710.320.42-0.194342.83
23Q2 (14)39.06113.44273.4241.717.8112.791.53-86.67-85.290-100.0-100.036.1797.1183.882.731920.0396.3646.65442.44603.6243.79358.43558.5152.3331.0928.3236.35-61.46-46.717.1464.819.871.1435.7134.1239.470.00.07.864.524.520.88-49.43-49.4366.236.4310.1174.964.857.98-0.81-2600.023.5865.425.1810.710.424342.464345.26
23Q1 (13)18.386.9358.7238.69-13.390.111.4816.79471.140.18-64.0018.35-28.38-8.3-0.15-126.79-127.788.66.04-13.319.558.06.6339.920.66-3.1194.322.1647.8410.4-43.6-26.40.84-1.18-2.3339.470.00.07.520.014.461.740.0-4.9262.23-0.242.8971.49-0.213.8-0.0396.5998.1662.21.145.690.012.37-9.29
22Q4 (12)9.7914.24-24.3444.6717.869.79.83-2.77307.880.50025.62-2.92-22.480.56-65.4321.748.11-13.63-35.798.85-6.63-19.9939.662.692.8592.3320.9649.3518.4424.5937.710.850.0-2.339.470.00.07.520.014.461.740.0-4.9262.380.994.0971.640.844.86-0.8840.5449.4361.52.015.690.01-2.12-11.15
22Q3 (11)8.57-18.07-42.637.92.493.7210.11-2.79124.670-100.0026.3934.16-2.151.62194.55175.09.3941.63-31.869.4742.46-19.7938.62-5.3-1.9876.3311.92286.4814.8-5.135.410.850.0-4.4939.470.00.07.520.014.461.740.0-4.9261.772.695.171.042.335.78-1.48-39.62-40.9560.292.034.450.01-0.14-7.92
22Q2 (10)10.46-9.28-26.4436.98-4.32-3.8510.4417.419.820.50019.67-1.7-35.930.551.85-91.776.63-33.17-53.246.65-25.77-44.8540.78-1.023.5668.26.9550.1415.610.4-23.90.85-1.16-6.5939.470.00.07.5214.4634.771.74-4.92060.15-0.55-5.6569.420.80.14-1.0634.97-39.4759.090.41-6.190.01-9.35-48.82
22Q1 (9)11.53-10.9-34.1938.65-5.081.152.01-16.6302.000020.01-39.46-14.960.5417.39-86.129.92-21.46-13.968.96-18.96-10.4941.26.855.0563.83.2507.0414.135.53-48.360.86-1.151.1839.470.00.06.570.017.741.830.0060.480.925.9868.870.819.95-1.636.32-136.2358.851.134.380.010.28-51.73
21Q4 (8)12.94-13.33-32.3240.7211.445.02.41-46.44382.000033.0522.54-6.850.46121.3-96.5412.63-8.3571.1411.05-6.461.4338.56-2.13-1.0561.82213.01486.5313.39-4.63-51.330.87-2.251.1639.470.00.06.570.017.741.830.0059.931.9712.6968.321.7316.29-1.74-65.71-569.2358.190.819.960.011.44-52.0
21Q3 (7)14.934.99-6.3936.54-4.9919.294.5-52.48257.1400-100.026.97-12.15-3.3-2.16-132.3438.2913.78-2.8214.5511.81-2.05039.40.056.1119.7588.2766.1114.04-31.51-48.780.89-2.24.7139.470.00.06.5717.7417.741.830058.77-7.8145.067.16-3.1245.65-1.05-38.16-337.557.72-8.3743.260.01-44.5-71.68
21Q2 (6)14.22-18.84-16.6538.460.65199.39.471794.01832.6500030.730.478.486.6871.72286.1314.1822.9829.7312.0620.47039.380.412.1310.49-0.1929.8320.5-25.07-39.60.917.0610.9839.470.00.05.580.0000063.7511.7069.3210.6639.34-0.76-10.14-4.1162.9911.728728.770.02-14.51-40.55
21Q1 (5)17.52-8.373.1238.21-1.47230.820.50.0-21.8800023.53-33.6846.153.89-70.77820.3711.5356.23-12.1910.0146.16039.220.646.010.51-0.2829.5927.36-0.55-19.130.85-1.163.6639.470.0-2.475.580.0000057.077.31062.646.6229.64-0.69-165.3851.7556.386.544042.660.02-0.28-33.58
20Q4 (4)19.1219.870.038.7826.610.00.5-60.320.00-100.00.035.4827.210.013.31480.290.07.38-38.650.06.8500.038.974.960.010.54-11.350.027.510.360.00.861.180.039.470.00.05.580.00.0000.053.1831.210.058.7527.410.0-0.26-8.330.052.9231.350.00.02-40.140.0

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