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)728.65-45.000000000189.4315.75000.00000842.16.9600001841.61-0.06156.1413.94489.7711845.61197.75-60.82843.6530.62-392.960-195.2100.00-14.09
2022 (9)1324.89-21.0700000000163.66-53.3000.00000787.2841.7800001842.75-3.45137.0436.554.137.58504.76-2.97645.93.58-738.290-233.5300.00-48.1
2021 (8)1678.6338.5400000000350.43176.91000.00000555.2823.0400001908.5827.47100.3613.842.98-47.26520.22109.69623.5682.38124.9-31.99645.1249.430.00-99.71
2020 (7)1211.6919.800000000126.55-1.1000.00000451.35.5800001497.330.0388.1616.65.65-94.77248.0996.63341.9110.38183.64106.15431.73100.570.396.27
2019 (6)1011.4169.6800000000127.9662.94000.00000427.462.9200001496.840.0375.6111.59107.981811.15126.17-14.49309.7740.1989.080215.25408.50.3727.7
2018 (5)596.07-6.580000000078.53-32.85000.00000415.35-0.6900001496.34-0.0967.7620.855.65-72.82147.5511.91220.965.87-105.22042.33-68.070.29-12.05
2017 (4)638.08125.3700000000116.9597.45000.00000418.25181.5600001497.680.0256.0711.8320.79-35.59131.8554.1208.724.230.740132.5995.760.331414.9
2016 (3)283.1212.840000000059.23-30.55000.00000148.5515.8400001497.44-0.9150.1420.532.28321.9685.56-37.0167.99-9.23-17.83067.73-37.480.021.06
2015 (2)250.9-0.550000000085.28-20.68000.00000128.2420.5900001511.25-1.5141.6135.197.65-31.94135.81-11.1185.07-4.99-27.470108.34-28.970.02-35.52
2014 (1)252.2824.9200000000107.5229.48000.00000106.3416.6500001534.442.0930.7836.9811.24-68.86152.7673.61194.7832.9-0.240152.5287.650.03-13.01
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
24Q2 (20)629.96-6.67-6.8800000000000087.396.3931.610000.0000000851.190.27.320000001839.08-0.13-0.16175.9112.6612.66391.21-20.12-20.12362.2526.69232.61929.36-0.2723.13-126.537.5974.33235.75183.22161.40.00-4.59-10.01
24Q1 (19)674.98-7.37-26.7900000000000082.14474.41134.550000.0000000849.460.877.870000001841.43-0.01-0.06156.140.013.94489.770.011845.61285.9444.6-47.38931.8410.4536.12-202.748.4262.0383.24142.64772.540.00-6.83-12.79
23Q4 (18)728.6510.98-45.000000000000014.3-80.6136.150000.0000000842.14.366.960000001841.61-0.0-0.06156.140.013.94489.770.011845.61197.757.39-60.82843.651.6430.62-392.9639.9546.77-195.2158.4816.410.00-3.94-14.09
23Q3 (17)656.54-2.95-29.400000000000073.710.999.930000.0000000806.91.744.130000001841.67-0.02-0.06156.140.013.94489.770.011505.92184.1469.08-65.41830.049.9723.23-654.35-32.7744.12-470.21-22.4726.380.005.4-73.88
23Q2 (16)676.48-26.63-40.5100000000000066.489.6168.360000.0000000793.110.7115.070000001841.99-0.03-3.47156.1413.9413.94489.7711845.6111505.92108.91-79.96-76.89754.8110.2623.22-492.867.6946.78-383.95-4124.6315.570.00-7.55-71.75
23Q1 (15)922.02-30.41-27.4100000000000035.02188.52-63.80000.0000000787.490.0311.630000001842.52-0.01-3.45137.040.036.554.10.037.58543.457.67-14.47684.595.99-7.33-533.9127.68-80.429.54104.09-97.190.00-8.21-58.83
22Q4 (14)1324.8942.46-21.07000000000000-39.56-159.01-190.920000.0000000787.281.641.780000001842.75-0.0-3.45137.040.036.554.1-2.8437.58504.76-5.17-2.97645.9-4.113.58-738.2936.95-691.1-233.5363.44-136.20.00-70.79-48.1
22Q3 (13)929.99-18.21-38.9400000000000067.0469.98-51.280000.0000000774.9112.4368.320000001842.82-3.4322.81137.040.036.554.220.035.26532.2912.9411.13673.559.9615.64-1171.03-26.45-6099.13-638.74-40.46-228.140.0013.98-99.26
22Q2 (12)1137.06-10.48-28.9500000000000039.44-59.23-44.40000.0000000689.24-2.350.380000001908.25-0.0127.29137.0436.5555.444.2241.61-25.31471.3-25.839.22612.56-17.0816.61-926.06-212.94-912.12-454.76-233.96-183.360.0034.75-99.36
22Q1 (11)1270.16-24.3311.1700000000000096.74122.34-1.690000.0000000705.4627.0551.740000001908.44-0.0127.4100.360.013.842.980.0-47.26635.422.1479.94738.7418.4765.29-295.92-336.93-428.84339.48-47.38-23.390.0015.7-99.52
21Q4 (10)1678.6310.2238.5400000000000043.51-68.3812.60000.0000000555.2820.6123.040000001908.5827.227.47100.360.013.842.98-4.49-47.26520.228.61109.69623.567.0682.38124.9539.86-31.99645.1229.4249.430.00-99.59-99.71
21Q3 (9)1522.98-4.8482.7000000000000137.5993.95138.710000.0000000460.390.453.250000001500.510.090.22100.3613.8413.843.12-44.78-44.78478.9611.0127.26582.4410.8791.2419.52-82.88-71.76498.48-8.6278.10.27-0.79-27.61
21Q2 (8)1600.3740.0859.8100000000000070.94-27.91101.820000.0000000458.33-1.4115.10000001499.120.080.1388.160.00.05.650.00.0431.522.2180.21525.3217.54111.99114.0326.71142.57545.5323.12171.410.271.06-26.05
21Q1 (7)1142.5-5.7121.3800000000000098.4154.662116.390000.0000000464.93.0116.390000001497.970.040.0688.160.016.65.650.0-94.77353.1142.33194.58446.9330.7247.2789.99-51.0167.05443.12.633189.960.27-30.69-15.31
20Q4 (6)1211.6945.3619.800000000000038.64-32.9677.490000.0000000451.31.215.580000001497.330.00.0388.160.016.65.650.0-94.77248.0917.7296.63341.9112.2610.38183.64165.64106.15431.7354.26100.570.394.176.27
20Q3 (5)833.6-16.7635.9800000000000057.6463.98104.610000.0000000445.8911.983.680000001497.290.010.0488.160.016.65.650.0-94.77210.7536.8697.46304.5622.914.969.1347.05-19.66279.8839.2445.180.371.353.2
20Q2 (4)1001.446.40.0000.0000.0000.0000.035.15820.290.0000.00.0000.0000.0398.19-0.320.0000.0000.01497.110.00.088.1616.60.05.65-94.770.0153.9928.460.0247.8-18.340.047.01135.030.0201.01501.670.00.3715.730.0

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