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)14.544.147.23-8.60.01-96.550082.354.496.037.6815.5817.8518.9212.7912.15-32.842.485.530.010.00.615.387.241.543.7617.50.17-83.179.7439.9413.6822.47-0.2609.4839.620.115.9
2022 (9)10.0650.67.9130.10.29-25.640078.8159.925.6171.8413.2236.4316.77-14.6918.0921.172.352.620.01-96.770.526.127.131.133.27.021.0132.896.9692.811.1751.77-0.1706.79161.150.112.74
2021 (8)6.68-24.776.08394.310.390.00049.285.12.06-8.049.6962.8619.6654.9614.9371.612.292.690.31-55.070.490.07.050.432.997.940.7690.03.61-8.387.363.52-1.0102.6-17.20.105.01
2020 (7)8.88-20.431.23-54.780.390.00046.89-23.682.24-51.35.95-37.712.69-18.368.7-1.252.2365.190.69-34.910.49-7.557.020.02.7719.910.490.483.94-23.647.11-7.3-0.803.14-31.440.104.5
2019 (6)11.16104.42.72198.90.390.00061.4422.374.688.529.5512.3515.54-8.188.8114.861.35200.01.06-26.90.53-5.367.021.452.3112.140.21-46.155.16108.067.6755.58-0.5804.58101.760.09-6.32
2018 (5)5.46-9.750.91-50.270.390.00050.213.462.446.558.523.0116.9318.897.676.230.45-88.371.45-20.770.56-41.056.92-0.142.0611.960.3902.482.064.9315.73-0.2102.2713.50.10-0.49
2017 (4)6.056.511.83815.00.390.00048.53-4.022.29-29.326.9113.0914.2417.827.2211.423.871.041.83-17.570.952.156.930.01.8419.48002.43-17.064.26-4.7-0.4302.0-26.20.106.56
2016 (3)5.6810.290.200.3900050.5612.783.249.096.11-9.7512.08-19.986.487.113.83857.52.2200.93-13.896.931.461.5423.2002.93-2.664.474.93-0.2202.71-15.580.0938.3
2015 (2)5.154.8900000044.8319.392.9748.56.7728.2215.107.46.0534.440.473.91001.08-5.266.830.01.2520.19003.0142.654.2631.890.2150.03.2146.580.075.33
2014 (1)4.9143.57000.05-86.110037.5510.312.010.55.2863.9814.0648.654.521.290.23-4.17001.14103.576.8326.251.0416.850.08-42.862.1136.133.2325.190.0802.1948.980.06-14.32
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
23Q4 (20)14.510.5244.147.2315.5-8.60.010.0-96.5500018.95-16.37-18.351.15-35.75-35.0315.582.6417.8518.927.9512.8112.15-15.27-32.842.482.485.530.010.00.00.67.1415.387.240.281.543.760.017.50.170.0-83.179.7413.9239.9413.689.6222.47-0.26-170.27-52.949.486.2839.620.11-0.395.9
23Q3 (19)13.1210.6217.886.26-0.16-39.520.01-90.0-97.4400022.6613.9311.131.7942.0624.3115.1828.7512.2817.5325.38-9.4914.34-6.52-25.72.421.262.110.010.00.00.561.8212.07.220.141.43.760.017.50.170.0-83.178.5526.6766.0212.4816.7433.330.37716.67236.368.9233.3369.580.113.727.36
23Q2 (18)11.8611.6818.846.27-22.78-24.550.1-50.0-74.3600019.89-4.566.531.26-30.77-5.9711.79-12.864.1513.98-14.12-22.9115.34-8.85-16.592.390.422.140.010.0-90.910.55-1.7910.07.211.121.413.7617.517.50.17-83.17-83.176.7529.3181.9410.6913.3634.97-0.0676.9287.56.6934.88107.120.11-8.224.68
23Q1 (17)10.625.5731.118.122.650.740.2-31.03-48.7200020.84-10.2125.921.822.8273.3313.532.3423.7916.28-2.94-17.8116.83-6.973.72.381.283.480.010.0-95.240.567.6914.297.130.01.133.20.07.021.010.032.895.22-25.084.459.43-15.5843.31-0.26-52.9465.334.96-26.95138.460.1211.679.57
22Q4 (16)10.06-9.6150.67.91-23.5730.10.29-25.64-25.6400023.2113.8363.451.7722.9277.013.22-2.2236.4316.77-13.4-14.718.09-6.2721.172.35-0.842.620.010.0-96.770.524.06.127.130.141.133.20.07.021.010.032.896.9635.1592.811.1719.3451.77-0.17-254.5583.176.7929.09161.150.110.992.74
22Q3 (15)11.1311.5212.6510.3524.55123.540.390.00.000020.399.2156.851.447.46144.0713.5219.4389.8919.376.7924.6119.34.9551.142.371.283.950.01-90.91-97.50.50.02.047.120.140.993.20.07.021.010.032.895.1538.8198.089.3618.1847.40.11122.92111.465.2662.85220.730.101.130.91
22Q2 (14)9.9823.212.998.313.1243.390.390.00.000018.6712.8163.341.3427.62362.0711.323.5777.7118.14-8.4424.4118.3913.3169.812.341.742.630.11-47.62-78.00.52.042.047.110.850.713.27.0215.521.0132.89152.53.7131.142.697.9220.3637.26-0.4836.049.473.2355.2995.760.10-3.932.15
22Q1 (13)8.121.26-7.328.0632.57757.450.390.00.000016.5516.5555.41.055.0452.6310.9312.877.4419.810.7435.716.238.7164.272.30.440.440.21-32.26-65.00.490.02.087.050.00.432.990.07.940.760.090.02.83-21.6122.516.58-10.620.07-0.7525.745.062.08-20.036.840.114.714.55
21Q4 (12)6.68-32.39-24.776.0831.32394.310.390.00.000014.29.2332.341.069.49104.089.6936.162.8619.6626.5154.9614.9316.9171.612.290.442.690.31-22.5-55.070.490.00.07.050.00.432.990.07.940.760.090.03.6138.85-8.387.3615.913.52-1.01-5.21-26.252.658.54-17.20.10-0.815.01
21Q3 (11)9.881.9618.614.6391.32226.060.390.00.000013.013.7419.380.59103.4513.467.1211.7716.9115.546.6342.2612.7717.9135.132.280.05.560.4-20.0-48.050.490.0-2.07.05-0.140.432.997.947.940.7690.090.02.60.0-24.426.3510.05-3.93-0.96-1.05-43.281.64-0.61-40.790.102.387.31
21Q2 (10)9.6910.87-11.022.42157.45450.00.390.00.000011.437.3215.110.2952.6311.546.373.41-1.0914.58-0.1435.6310.839.6214.482.28-0.445.070.5-16.67-42.530.492.08-3.927.060.570.572.770.00.00.40.00.02.612.55-10.965.775.29-5.25-0.95-20.25-63.791.658.55-29.490.10-1.674.89
21Q1 (9)8.74-1.58-31.880.94-23.58-57.850.390.00.000010.65-0.75-30.570.19-61.22-80.416.163.53-22.4214.6015.0418.659.8813.5616.782.292.6970.90.6-13.04-37.50.48-2.04-7.697.020.00.02.770.019.910.40.090.482.31-41.37-30.425.48-22.93-6.0-0.791.25-68.091.52-51.59-46.670.105.17-0.82
20Q4 (8)8.886.6-20.431.23-13.38-54.780.390.00.000010.73-1.47-45.20.49-5.77-67.765.95-2.3-37.712.6916.14-18.388.7-7.94-1.252.233.2465.190.69-10.39-34.910.49-2.0-7.557.020.00.02.770.019.910.40.090.483.9414.53-23.647.117.56-7.3-0.8-19.4-37.933.1413.36-31.440.101.364.5
20Q3 (7)8.33-23.51-31.041.42222.73-56.440.390.00.000010.899.67-27.740.52100.0-63.126.09-5.43-27.3310.931.6609.45-0.110.02.16-0.4661.190.77-11.49-33.620.5-1.96-7.417.020.00.02.770.019.910.40.090.483.4417.81-6.276.618.546.79-0.67-15.52-86.112.7718.38-16.310.100.070.24
20Q2 (6)10.89-15.1218.890.44-80.2791.30.390.00.00009.93-35.27-31.750.26-73.2-75.246.44-18.89-20.110.75-12.6409.4611.8211.692.1761.9460.740.87-9.38-30.40.51-1.92-13.567.020.01.452.7719.9119.910.490.4890.482.92-12.0526.966.094.4626.61-0.58-23.4-48.722.34-17.8922.510.10-7.03-1.5
20Q1 (5)12.8314.9654.582.23-18.0199.110.390.00.000015.34-21.6525.430.97-36.1853.977.94-16.867.312.30-20.8608.46-3.976.021.34-0.74191.30.96-9.43-28.890.52-1.89-5.457.020.01.452.310.012.140.210.0-46.153.32-35.666.755.83-23.994.86-0.4718.97-176.472.85-37.77-3.060.1010.814.34
19Q4 (4)11.16-7.620.02.72-16.560.00.390.00.0000.019.5829.930.01.527.80.09.5513.960.015.5500.08.81-6.770.01.350.750.01.06-8.620.00.53-1.850.07.020.00.02.310.00.00.210.00.05.1640.60.07.6723.910.0-0.58-61.110.04.5838.370.00.09-2.770.0

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