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)10.63-15.91.09-64.95000023.86-6.28-0.6809.855.5741.2812.650.0814.291.14-12.98000010.950.05.940.04.47-8.21-3.3807.03-8.94-5.00-8.3800.000
2022 (9)12.6497.193.112292.31000025.46-14.11.3309.33-16.2536.65-2.50.07-66.671.310000.01010.950.05.940.04.875.64-3.107.7220.81-4.470-7.5700.000
2021 (8)6.41-71.490.13-96.69000029.645.56-7.01011.143.0537.58-2.370.210.000000010.950.05.940.04.61-13.99-4.1606.39-52.31-4.870-9.0300.000
2020 (7)22.48112.683.9342.39000028.08-60.84-22.35010.81-57.9438.507.40.21-57.1400000010.9515.265.9423.755.3665.942.1-92.8413.4-64.13-4.610-2.5100.000
2019 (6)10.57-73.622.76-81.060.4500071.75.9911.3518.9725.70.935.84-4.80.49-5.77000.450009.515.014.824.683.2342.2929.3323.737.3625.24-5.36023.9717.040.000
2018 (5)40.0734.614.5756.0000067.6514.359.544.4925.4710.5537.65-3.330.526.120000008.264.963.8530.952.2718.2323.7120.7829.8321.8-3.23020.4819.490.000
2017 (4)29.7764.669.3421.46000059.163.869.1324.2223.0411.4138.957.270.49-2.00000007.8711.952.9433.641.92019.6321.724.4933.61-2.49017.1420.620.000
2016 (3)18.08-21.537.6982.23000056.966.057.35-12.0820.684.9736.31-1.010.5-16.670000007.0321.02.261.760016.1315.4618.3319.57-1.92014.21-4.630.000
2015 (2)23.0450.594.220000053.7115.338.3610.8819.75.2436.68-8.750.6-3.230000005.810.01.36122.950013.9737.9115.3342.740.93-42.2414.926.920.000
2014 (1)15.312.0100000046.5722.717.5431.3618.7220.0840.20-2.150.6216.980000005.8110.040.611425.00010.1366.8910.7475.781.61168.3311.7476.010.000
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
24Q2 (20)11.12-1.33-14.2600-100.00000003.77-20.3-11.5-0.22-120.026.673.71-26.82-15.316.46-25.23-14.390-100.001.14-0.87-8.0600000010.950.00.05.940.00.05.011.8611.86-4.21-21.33-36.696.72-3.17-8.32-4.245.3620.0-8.45-6.29-0.840.0000
24Q1 (19)11.276.02-14.620-100.0-100.00000004.73-47.62-14.93-0.128.57-25.05.07-48.53-16.8922.01-46.67-13.170.23187.5-36.111.150.88-11.5400000010.950.00.05.940.00.04.470.0-8.21-3.47-2.66-9.126.94-1.28-9.04-4.4810.4-3.7-7.955.13-6.00.0000
23Q4 (18)10.63-6.75-15.91.09-2.68-64.950000009.0380.248.8-0.1412.572.559.8584.115.5741.2878.4812.650.08-88.4114.291.14-8.8-12.9800000-100.010.950.00.05.940.00.04.470.0-8.21-3.38-4.32-9.037.03-1.95-8.94-5.0-12.87-11.86-8.38-9.26-10.70.0000
23Q3 (17)11.4-12.1-17.091.12-64.67-39.780000005.0117.617.51-0.1646.67-106.965.3522.159.1823.1320.328.160.690-29.591.250.81-2.3400000-100.010.950.00.05.940.00.04.470.0-8.21-3.24-5.19-25.587.17-2.18-12.88-4.4316.42-9.65-7.678.47-15.860.0000
23Q2 (16)12.97-1.7485.293.17-0.631278.260000004.26-23.38-23.1-0.3-275.056.524.38-28.2-29.9219.23-24.16-15.520-100.0-100.01.24-4.62000000-100.010.950.00.05.940.00.04.47-8.21-8.21-3.083.1437.017.33-3.9323.82-5.3-22.69-24.12-8.38-11.738.520.0000
23Q1 (15)13.24.4391.583.192.572353.850000005.56-33.01-20.11-0.0884.31-134.786.1-34.62-21.4925.35-30.82-7.140.36414.29-20.01.3-0.7600000-100.0010.950.00.05.940.00.04.870.05.64-3.18-2.5819.087.63-1.1715.43-4.323.36-12.5-7.50.923.470.0000
22Q4 (14)12.64-8.0797.193.1167.22292.310000008.378.11-16.92-0.51-122.1754.879.3390.41-16.2536.65103.05-2.50.07-92.86-66.671.312.3400000.010.0010.950.00.05.940.00.04.870.05.64-3.1-20.1625.487.72-6.220.81-4.47-10.648.21-7.57-14.3516.170.0000
22Q3 (13)13.7596.437.251.86708.7-32.610000004.66-15.88-6.242.3433.33334.694.9-21.6-4.6718.05-20.73.550.98512.5-17.651.28000000.010.0010.950.00.05.940.00.04.870.0-9.14-2.5847.2431.938.2339.029.59-4.045.3919.2-6.6227.7324.690.0000
22Q2 (12)7.01.6-59.770.2376.92-94.240000005.54-20.4-15.29-0.69-400.083.096.25-19.56-14.7322.76-16.63-9.950.16-64.44-11.110000000.010010.950.00.05.940.00.04.875.64-9.14-4.89-24.43-74.025.92-10.44-30.27-4.27-11.216.27-9.16-17.89-15.80.0000
22Q1 (11)6.897.49-63.490.130.0-96.770000006.96-30.33-14.50.23120.35127.717.77-30.25-15.2727.30-27.36-17.920.45114.29125.000000000010.950.00.05.940.00.04.610.0-13.99-3.935.53-409.456.613.44-47.41-3.8421.1521.15-7.7713.95-115.830.0000
21Q4 (10)6.41-50.0-71.490.13-95.29-96.690000009.99101.011.52-1.13-15.3186.9211.14116.733.0537.58115.63-2.370.21-82.350.000000000010.950.00.05.940.00.04.61-13.99-13.99-4.16-9.76-298.16.39-14.91-52.31-4.872.6-5.64-9.03-2.73-259.760.0000
21Q3 (9)12.82-26.326.042.76-30.83-27.940000004.97-24.0110.94-0.9875.9884.925.14-29.8811.0217.43-31.0455.661.19561.11-52.400000000010.950.00.05.940.00.05.360.00.0-3.79-34.88-135.297.51-11.54-65.93-5.01.9614.82-8.79-11.13-280.490.0000
21Q2 (8)17.4-7.7926.453.99-0.9934.800-100.00006.54-19.6627.98-4.08-391.5739.737.33-20.0726.1625.28-24.01136.920.18-10.0-91.4700000-100.000010.950.00.05.940.00.05.360.00.0-2.81-321.26-116.318.49-32.46-70.24-5.1-4.7224.44-7.91-119.72-175.480.0000
21Q1 (7)18.87-16.0629.344.032.5441.900-100.00008.14-17.28-5.9-0.8390.39-88.649.17-15.17-13.2533.26-13.600.2-4.76-86.8400000-100.000010.950.015.265.940.023.755.360.065.941.27-39.52-95.612.57-6.19-65.95-4.87-5.6418.97-3.6-43.43-115.730.0000
20Q4 (6)22.4885.94112.683.932.6142.3900-100.00009.84119.64-57.42-8.64-32.92-317.0910.81133.48-57.9438.50243.8100.21-91.6-57.1400000-100.000010.950.015.265.940.023.755.360.065.942.1-80.45-92.8413.4-39.2-64.13-4.6121.4713.99-2.51-151.54-110.470.0000
20Q3 (5)12.09-12.14-49.443.8329.39-45.980-100.000004.48-12.33-74.53-6.53.99-406.64.63-20.31-76.1711.204.9602.518.48174.730000-100.0000-100.010.950.015.265.940.023.755.360.065.9410.74-37.67-57.6322.04-22.75-33.95-5.8713.04-23.584.87-53.53-76.360.0000
20Q2 (4)13.76-5.690.02.964.230.00.450.00.0000.05.11-40.920.0-6.77-1438.640.05.81-45.030.010.6700.02.1138.820.0000.00.22-35.290.0000.010.9515.260.05.9423.750.05.3665.940.017.23-40.360.028.53-22.720.0-6.75-12.310.010.48-54.20.00.0000.0

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