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)9.41212.624.25-30.6700008.09-18.530.69-10.393.73-2.6146.1119.540.94-29.320000006.870.00.16100.00.040.01.0215.911.2122.220.43126.321.4535.510.000
2022 (9)3.01-33.266.130.000009.9310.460.77133.333.83-5.938.57-14.81.33-30.730000006.871.780.08100.00.040.00.88131.580.99110.640.19-59.571.0725.880.000
2021 (8)4.51196.716.130.000008.9936.830.3304.0745.3645.276.231.9250.000000.0350.06.750.00.04-96.90.040.00.3800.47422.220.4700.8500.000
2020 (7)1.52-64.246.1313.5200006.57-8.5-1.2402.8-12.2342.62-4.081.28-24.2600000.020.06.750.01.29-24.560.040.0-1.2400.09-93.23-0.040-1.2800.000
2019 (6)4.25-43.115.412.500007.18-33.52-0.4303.19-28.7944.437.111.69-17.9600000.02100.06.750.751.715.560.040.0-0.4101.33-46.59-0.010-0.4200.000
2018 (5)7.473.894.8142.42000010.87.460.821950.04.4815.7641.487.722.0620.4700000.010.06.70.01.620.00.040.00.8369.392.4916.36-0.0300.853.850.000
2017 (4)7.1968.381.980000010.0557.770.0403.8726.0638.51-20.11.7169.3100000.010.06.71.821.620.00.040.00.49-55.052.14-22.180.0350.00.52-53.150.000
2016 (3)4.27-46.820000006.37-18.33-0.1303.0713.2848.1938.721.0131.1700000.0106.580.01.623.850.040.01.09-40.112.75-19.350.0201.11-37.990.000
2015 (2)8.0352.370000007.8-39.20.62-63.12.71-55.4334.74-26.680.77-18.950000006.581.081.5612.230.04-20.01.82-31.583.41-16.83-0.0301.79-32.960.000
2014 (1)5.2791.640.3500.2500012.8314.551.68-31.156.0836.0247.3918.740.956.740000006.512.21.3920.870.0525.02.66-21.534.1-10.280.0102.67-21.010.000
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)9.55-11.66109.433.75-11.76-34.550000002.4335.7538.860.4422.2269.233.477.7611.9439.98-0.685.751.0411.835.050000000006.90.00.440.2343.7543.750.040.00.01.27-7.97101.591.53-3.1684.340.8184.09268.182.0814.29144.710.0000
24Q1 (19)10.8114.88244.274.250.0-30.670000001.79-21.83-4.790.36311.761100.03.22-13.670.040.25-12.719.750.93-1.06-19.130000000006.90.440.440.160.0100.00.040.00.01.3835.2951.651.5830.5853.40.442.3346.671.8225.5250.410.0000
23Q4 (18)9.41-4.18212.624.25-4.28-30.670000002.295.5327.93-0.17-130.3652.783.735.67-2.6146.11-0.8619.540.94-5.05-29.320000000006.870.00.00.160.0100.00.040.00.01.02-14.2915.911.21-12.3222.220.4395.45126.321.452.8435.510.0000
23Q3 (17)9.82115.35944.684.44-22.51-27.570000002.1724.0-21.940.56115.38-1.753.5313.87-35.4746.5123.02-11.230.990.0-35.7100000000-100.06.870.00.00.160.0100.00.040.00.01.1988.89-2.461.3866.272.990.220.015.791.4165.880.00.0000
23Q2 (16)4.5645.2264.625.73-6.53-6.530000001.75-6.91-44.090.26766.67-18.753.1-3.73-35.6837.8012.48-19.290.99-13.91-50.2500000000-100.06.870.01.780.16100.0100.00.040.00.00.63-30.77-4.550.83-19.426.410.22-26.6722.220.85-29.751.190.0000
23Q1 (15)3.144.327.96.130.00.00000001.885.03-15.70.03108.33-88.03.22-15.93-18.2733.61-12.86-19.471.15-13.53-40.100000000-100.06.870.01.780.080.0100.00.040.00.00.913.4144.441.034.0445.070.357.890.01.2113.0830.110.0000
22Q4 (14)3.01220.21-33.266.130.00.00000001.79-35.61-22.17-0.36-163.16-1900.03.83-29.98-5.938.57-26.39-14.81.33-13.64-30.730000000-100.0-100.06.870.01.780.080.0100.00.040.00.00.88-27.87131.580.99-26.12110.640.190.0-59.571.07-24.1125.880.0000
22Q3 (13)0.94-66.06-71.436.130.00.00000002.78-11.185.70.5778.12171.435.4713.4927.5152.3911.855.161.54-22.61-10.980000000.01-50.0-75.06.871.781.780.080.0100.00.040.00.01.2284.85238.891.3471.79204.550.195.56-24.01.4167.86131.150.0000
22Q2 (12)2.77-4.81-27.116.130.00.00000003.1340.3637.280.3228.0255.564.8222.3443.0346.8412.235.221.993.6522.840000000.020.0-60.06.750.00.00.08100.0-93.80.040.00.00.664.76160.00.789.86239.130.18-40.05.880.84-9.68190.320.0000
22Q1 (11)2.91-35.48-37.556.130.00.00000002.23-3.0425.280.251150.02400.03.94-3.1933.5641.74-7.81-1.11.920.048.840000000.02-33.33-60.06.750.00.00.040.0-96.90.040.00.00.6365.79150.810.7151.06688.890.3-36.17172.730.939.41182.30.0000
21Q4 (10)4.5137.08196.716.130.00.00000002.3-12.5519.790.02-90.48105.414.07-5.1345.3645.27-9.146.231.9210.9850.00000000.03-25.050.06.750.00.00.040.0-96.90.040.00.00.385.56130.650.476.82422.220.4788.01275.00.8539.34166.410.0000
21Q3 (9)3.29-13.42169.676.130.0-0.160000002.6315.3565.410.21133.33155.264.2927.359.4849.8311.9220.211.736.7920.140000000.04-20.033.336.750.00.00.04-96.9-96.90.040.00.00.36132.73141.380.4491.3-4.350.2547.06457.140.61165.59164.890.0000
21Q2 (8)3.8-18.4510.796.130.01.490000002.2828.0934.120.09800.0132.143.3714.2435.3444.525.4825.511.6225.5810.20000000.050.066.676.750.00.01.290.00.00.040.00.0-1.111.29-124.490.23155.56-72.620.1754.55440.0-0.9317.7-72.220.0000
21Q1 (7)4.66206.5819.186.130.019.030000001.78-7.2930.880.01102.7104.762.955.3614.3442.20-0.9701.290.78-15.690000000.05150.025.06.750.00.01.290.0-24.560.040.00.0-1.240.0-100.00.090.0-91.960.11375.0257.14-1.1311.72-63.770.0000
20Q4 (6)1.5224.59-64.246.13-0.1613.520000001.9220.754.35-0.372.63-60.872.84.09-12.2342.622.8201.28-11.11-24.260000000.02-33.330.06.750.00.01.290.0-24.560.040.00.0-1.24-42.53-202.440.09-80.43-93.23-0.0442.86-300.0-1.28-36.17-204.760.0000
20Q3 (5)1.22-64.43-3.176.141.6613.70000001.59-6.47-25.0-0.38-35.71-46.152.698.03-16.7241.4516.8501.44-2.049.090000000.030.050.06.750.00.01.290.0-24.560.040.00.0-0.87-77.55-357.890.46-45.24-70.32-0.07-40.00-0.94-74.07-394.740.0000
20Q2 (4)3.43-12.280.06.0417.280.0000.0000.01.725.00.0-0.28-33.330.02.49-3.490.035.4700.01.47-3.920.0000.0000.00.03-25.00.06.750.00.01.29-24.560.00.040.00.0-0.4920.970.00.84-25.00.0-0.0528.570.0-0.5421.740.00.0000.0

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