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)1.03-38.690000000.23-74.73-0.760000.0000000000.02-89.473.3-1.490000-2.220-2.220-0.160-2.3800.000
2022 (9)1.68-34.88000.010.0000.91-73.47-1.5600.06-78.576.59-19.2300000.01-50.00.19-64.153.35-0.590000-1.740-1.740-0.260-2.000.0780.14
2021 (8)2.58-4.8000.010.0003.43-57.02-1.600.28-75.448.16-42.8600000.02-33.330.53-84.553.374.660.05-28.570.2233.33-1.340-1.090-1.140-2.4800.0466.93
2020 (7)2.7185.62000.01-66.67007.9868.350.23-20.691.140.8814.29-40.0800000.03-25.03.437.193.220.00.0700.0600.3831.030.5175.86-0.200.18-21.740.027.59
2019 (6)1.46317.14000.03-57.14004.741085.00.2901.131030.023.84-4.6400000.04100.03.2461.43.2298.7700000.2900.290-0.0600.2300.02-87.29
2018 (5)0.35-35.19000.07-22.22000.4-34.43-0.2200.1150.025.00281.2500000.02-77.780.5701.62-28.320000-0.920-0.92000-0.9200.180
2017 (4)0.5450.00.02-91.670.09-40.0000.61-46.49-0.6900.04-77.786.56-58.4700000.09-55.0002.2615.90000-1.510-1.51000-1.5100.000
2016 (3)0.36-52.00.24-57.140.15-54.55001.14-2.56-1.2500.18-35.7115.79-34.020.23-11.54000.2-48.720.2701.9530.00.120.000-2.370-2.25000-2.3700.000
2015 (2)0.7510.290.56-52.540.33-8.33001.17-35.71-0.9400.28-37.7823.93-3.210.26-35.0000.3925.81001.5-28.910.120.000-1.120-1.0000-1.1200.000
2014 (1)0.68-26.881.18-8.530.36-50.0001.82-50.54-1.2500.45-55.024.73-9.010.4-6.98000.31-54.41002.11-45.050.120.000-1.80-1.67000-1.800.000
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
24Q3 (20)0.73-10.98-38.14000000000000-0.0833.33-14.2900-100.00.000-100.00000000000.010.0-50.03.30.00.0000000-2.37-3.49-13.94-2.37-3.49-13.94-0.15-7.140.0-2.52-3.7-13.00.0000
24Q2 (19)0.82-7.87-30.5100000000000100.0-0.12-50.060.000-100.00.000-100.00000000000.010.0-50.03.30.0-0.3000000-2.290.43-13.93-2.290.43-13.93-0.146.6722.22-2.430.82-10.960.0000
24Q1 (18)0.89-13.59-37.7600000000000-100.0-0.0842.8668.000-100.00.000-100.00000000000.01-50.0-50.03.30.0-0.3000000-2.3-3.6-15.58-2.3-3.6-15.58-0.156.2534.78-2.45-2.94-10.360.0000
23Q4 (17)1.03-12.71-38.6900000-100.000000-100.0-0.14-100.050.00-100.0-100.00.00-100.0-100.000000000-100.00.020.0-89.473.30.0-1.49000000-2.22-6.73-27.59-2.22-6.73-27.59-0.16-6.6738.46-2.38-6.73-19.00.000-100.0
23Q3 (16)1.180.0-38.8600-100.000-100.00000100.0-100.0-0.0776.6783.330.05-54.5525.017.24-29.47503.4500000000-100.00.020.0-93.333.3-0.3-1.79000000-2.08-3.48-43.45-2.08-3.48-43.45-0.1516.6770.0-2.23-1.83-14.360.000-100.0
23Q2 (15)1.18-17.48-48.2500000-100.0000-0.04-122.22-126.67-0.3-20.021.050.1122.22175.024.4473.831171.1100000000-100.00.020.0-95.563.310.0-1.49000000-2.01-1.01-95.15-2.01-1.01-95.15-0.1821.7474.65-2.191.35-25.860.000-100.0
23Q1 (14)1.43-14.88-42.340000-100.0-100.00000.1820.0-58.14-0.2510.7146.810.0950.0-50.014.06108.59115.620000000-100.0-100.00.02-89.47-95.833.31-1.19-1.7800-100.000-100.0-1.99-14.37-9.94-1.99-14.37-27.56-0.2311.5475.79-2.22-11.019.570.00-100.0-100.0
22Q4 (13)1.68-12.95-34.880-100.000.010.00.00000.15-6.25-77.27-0.2833.3373.580.0650.0-78.576.74135.96-17.420000000.010.0-50.00.19-36.67-64.153.35-0.3-0.5900-100.000-100.0-1.74-20.0-29.85-1.74-20.0-59.63-0.2648.077.19-2.0-2.5619.350.0719.1780.14
22Q3 (12)1.93-15.35-27.990.01000.010.00.00000.166.67-80.95-0.42-10.53-16.670.040.0-91.672.8648.57-72.320000000.010.0-50.00.3-33.33-77.943.360.04.3500-100.000-100.0-1.45-40.78-417.86-1.45-40.78-4733.33-0.529.58-108.33-1.95-12.07-275.00.0617.0686.35
22Q2 (11)2.28-8.06-18.860000.010.00.00000.15-65.12-81.93-0.3819.15-40.740.04-77.78-91.111.92-70.51-73.630000000.01-50.0-50.00.45-6.25-73.053.36-0.34.350-100.0-100.00-100.0-100.0-1.0343.09-1571.43-1.0333.97-421.88-0.7125.26-195.83-1.7436.96-923.530.058.873.6
22Q1 (10)2.48-3.88-12.370000.010.00.00000.43-34.85-60.91-0.4755.66-622.220.18-35.71-64.06.52-20.11-3.350000000.020.0-33.330.48-9.43-76.73.370.04.660.050.0-28.570.20.0233.33-1.81-35.07-485.11-1.56-43.12-360.0-0.9516.67-375.0-2.76-11.29-1122.220.0518.6985.2
21Q4 (9)2.58-3.73-4.80000.010.00.00000.66-21.43-64.89-1.06-194.44-457.890.28-41.67-75.448.16-20.92-42.860000000.020.0-33.330.53-61.03-84.553.374.664.660.050.0-28.570.20.0233.33-1.34-378.57-452.63-1.09-3533.33-313.73-1.14-375.0-470.0-2.48-376.92-1477.780.0423.2866.93
21Q3 (8)2.68-4.63-5.960000.010.00.00000.841.2-64.41-0.36-33.33-233.330.486.67-62.7910.3241.53-19.020000000.020.0-33.331.36-18.56-55.123.220.00.00.050.066.670.20.0233.33-0.28-500.0-145.9-0.03-109.38-104.29-0.240.0-60.0-0.52-205.88-213.040.039.0530.65
21Q2 (7)2.81-0.71-21.290000.010.00.00000.83-24.55-59.9-0.27-400.0-155.10.45-10.0-55.457.298.0900000000.02-33.33-33.331.67-18.93-45.63.220.00.00.05-28.5700.2233.3300.07-85.1100.32-46.67-25.58-0.24-20.0-140.0-0.17-162.96-70.00.0316.0724.72
21Q1 (6)2.834.4325.780000.010.00.00001.1-41.49-34.130.09147.37125.710.5-56.148.76.75-52.7700000000.030.0-25.02.06-39.94-33.553.220.00.00.070.000.060.000.4723.6800.617.651100.0-0.20.0-400.00.2750.0775.00.036.98-2.87
20Q4 (5)2.71-4.9185.620000.010.0-66.670001.88-20.34-53.23-0.19-170.37-152.781.14-11.630.8814.2912.0700000000.030.0-25.03.4313.215.493.220.00.00.07133.3300.060.000.38-37.731.030.51-27.1475.86-0.2-33.33-233.330.18-60.87-21.740.02-3.517.59
20Q3 (4)2.85-20.170.0000.00.010.00.0000.02.3614.010.00.27-44.90.01.2927.720.012.7500.0000.0000.00.030.00.03.03-1.30.03.220.00.00.0300.00.0600.00.6100.00.762.790.0-0.15-50.00.00.46560.00.00.034.090.0

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