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)2.24-28.430000003.563.792.78-7.640.03-40.00.84-42.190062.085.81000050.00.09.43.35.930.021.183.6236.52.9314.5513.7635.737.520.000
2023 (9)3.1310.60000003.4317.873.010.00.05400.01.46324.20058.672.66000050.00.09.13.535.930.020.444.9335.463.6812.7913.0933.237.920.000
2022 (8)2.83-9.290000002.9115.023.01285.90.010.00.34-13.060057.159.86000050.00.08.790.85.930.019.4813.0634.27.3111.3156.4330.7925.880.000
2021 (7)3.1216.850000002.53-4.530.78-51.550.010.00.404.740052.02-3.72000050.00.08.721.995.930.017.23-0.6931.870.097.23-5.8624.46-2.280.000
2020 (6)2.67-10.40000002.65-23.631.61-69.740.01-75.00.38-67.260054.03-4.96000050.00.08.556.615.930.017.35-6.3231.84-1.947.68-26.4425.03-13.570.000
2019 (5)2.98-42.470000003.475.155.3223.720.04-20.01.15-23.920056.854.77000050.00.08.025.675.930.018.5216.6232.4710.4410.448.1928.9613.440.000
2018 (4)5.18-25.680000003.30.04.3-22.520.050.01.520.00054.2612.53000050.02.777.597.815.930.015.887.1529.45.839.6552.4525.5320.710.000
2017 (3)6.97-9.720000003.3-1.495.5510.560.05-28.571.52-27.490048.221.95000048.657.997.047.655.930.014.823.7827.783.896.33-24.9121.15-6.870.000
2016 (2)7.7238.10000003.35-7.715.029.610.0716.672.0926.420047.36.39000045.057.216.547.575.930.014.285.726.744.828.43-9.8422.71-0.660.000
2015 (1)5.59-31.830000003.63-1.634.5815.660.0620.01.6521.980044.469.62000042.027.196.087.045.930.013.515.0525.514.259.3515.2922.869.010.000
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)2.24-32.33-28.430000000000.9-7.221.120.1-92.86-84.620.030.0-40.00.85-0.28-42.0300062.081.845.8100000050.00.00.09.40.03.35.930.00.021.180.573.6236.50.32.9314.556.5213.7635.732.917.520.0000
24Q3 (19)3.315.757.470000000000.9716.8712.791.432.0810.240.030.0-40.00.85-3.11-43.900060.96-1.141.600000050.00.00.09.40.03.35.930.00.021.067.076.4736.394.04.5413.66-11.74.234.72-1.25.560.0000
24Q2 (18)3.134.33-2.490000000000.83-2.35-3.491.06360.8735.90.03-50.00.00.87-49.56-7.8700061.662.047.0300000050.00.00.09.43.33.35.930.00.019.67-4.796.2734.99-1.964.3515.4710.910.8235.141.538.220.0000
24Q1 (17)3.0-4.155.260000000000.85-4.493.660.23-64.62-25.810.0620.0200.01.7318.96160.9800060.433.07.0300000050.00.00.09.10.03.535.930.00.020.661.084.435.690.653.4213.959.0722.0534.614.1510.860.0000
23Q4 (16)3.131.6210.60000000000.893.4915.580.65-48.82140.740.050.0400.01.46-3.5322.7400058.67-2.222.6600000050.00.00.09.10.03.535.930.00.020.443.344.9335.461.873.6812.79-2.4413.0933.231.037.920.0000
23Q3 (15)3.08-4.05-3.750000000000.860.021.131.2762.8210.430.0566.6701.5159.11000060.04.152.200000050.00.00.09.10.03.535.930.00.019.786.863.0734.813.822.6513.11-6.0924.0332.891.2910.520.0000
23Q2 (14)3.2112.63-1.230000000000.864.8821.130.78151.61-39.060.0350.000.9542.88000057.612.044.8200000050.00.00.09.13.533.535.930.00.018.51-6.472.5533.53-2.842.3213.9622.1374.2832.474.024.60.0000
23Q1 (13)2.850.71-0.70000000000.826.4915.490.3114.810.00.02100.000.6692.69000056.46-1.216.9500000050.00.00.08.790.00.85.930.00.019.791.5912.8334.510.917.2411.431.0655.0931.221.425.330.0000
22Q4 (12)2.83-11.56-9.290000000000.778.452.670.27-76.52170.00.0100.00.340-13.100057.15-2.669.8600000050.00.00.08.790.00.85.930.00.019.481.5113.0634.20.867.3111.317.056.4330.793.4625.880.0000
22Q3 (11)3.2-1.546.310000000000.710.042.01.15-10.16105.360000.000000058.716.8213.600000050.00.00.08.790.00.85.930.00.019.196.3212.0333.913.486.7410.5731.9691.4929.7614.231.390.0000
22Q2 (10)3.2513.248.330000000000.710.022.411.28312.9540.00000.000000054.964.116.3300000050.00.00.08.790.82.815.930.00.018.052.913.2632.771.832.538.018.6824.5726.064.628.990.0000
22Q1 (9)2.87-8.0110.380000000000.71-5.332.90.31210.0542.860-100.000.00-100.0000052.791.48-0.3200000050.00.00.08.720.01.995.930.00.017.541.81.532.180.971.327.371.9414.2624.911.844.970.0000
21Q4 (8)3.123.6516.850000000000.7550.02.740.1-82.14-87.50.0100.00.4004.7600052.020.66-3.7200000050.00.00.08.720.01.995.930.00.017.230.58-0.6931.870.310.097.2330.98-5.8624.467.99-2.280.0000
21Q3 (7)3.010.33-17.530000000000.5-13.79-23.080.56180.0300.00000.000000051.68-0.02-4.400000050.00.00.08.721.991.995.930.00.017.13-2.03.531.77-0.592.385.52-14.15-9.822.65-5.27-0.090.0000
21Q2 (6)3.015.383.450000000000.58-15.9413.730.2385.7111.110000.000000051.69-2.4-6.8100000050.00.00.08.550.00.05.930.00.017.481.166.5231.960.633.466.43-0.31-14.0423.910.760.080.0000
21Q1 (5)2.6-2.62-4.410000000000.69-5.48-8.0-0.07-108.75-114.290-100.0-100.00.00-100.0000052.96-1.98-6.4500000050.00.00.08.550.06.615.930.00.017.28-0.4-9.131.76-0.25-3.646.45-16.02-0.9223.73-5.19-7.010.0000
20Q4 (4)2.67-26.850.0000.0000.0000.00.7312.310.00.8471.430.00.0100.00.3800.0000.054.03-0.060.0000.0000.050.00.00.08.550.00.05.930.00.017.354.830.031.842.610.07.6825.490.025.0310.410.00.0000.0

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