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)14.87-24.029.77-37.170.02-98.230070.28-3.888.27-1.4316.83-2.7723.951.1627.731.9911.21.172.4280.60.09-57.1426.640.08.8210.113.13-19.9514.9617.1526.98.91-3.5011.4618.880.072.52
2022 (9)19.5765.0115.55-22.291.132725.00073.12-6.328.3913.8417.31-1.5923.675.0427.19-12.3211.0712.161.34-80.660.21-53.3326.640.08.0110.333.9128.6212.7717.9124.716.9-3.1309.6439.310.0791.4
2021 (8)11.86-19.7620.01-20.940.04-75.00078.05-3.467.37-6.9417.594.8922.548.6531.019.589.87-19.36.93-24.840.45-30.7726.640.07.2611.863.0414.2910.8310.0621.1311.33-3.9106.921.760.0440.0
2020 (7)14.7812.6525.31-13.560.16-94.770080.85-1.317.925.7416.77-13.9120.74-12.7728.312.712.230.749.22195.510.6558.5426.640.06.4913.072.669.479.8410.3118.9811.06-3.0406.88.630.03-0.08
2019 (6)13.1211.7529.28-0.753.065000.00081.929.027.496.719.48-0.4623.78-8.725.118.8912.144.033.12-20.610.41-10.8726.640.05.7414.122.43-6.98.9214.2117.0910.61-2.6606.2616.360.0340.7
2018 (5)11.749.4129.56.50.06-98.040075.1413.457.0236.5819.5710.0126.04-3.0423.0612.0511.675.523.93410.390.4617.9526.640.05.0311.282.6111.547.8124.9615.4517.76-2.4305.3847.80.02-19.5
2017 (4)10.73-5.1327.739.063.06218.750066.236.985.14-21.8817.7913.7526.866.3320.583.7811.063.560.77-80.210.395.4126.640.04.5217.12.3463.646.25-8.0913.128.43-2.6103.64-18.390.02-28.65
2016 (3)11.31-10.2419.9296.640.96700.00061.912.66.58-26.3215.64-3.4625.26-5.9119.8312.4810.68-3.263.89-19.460.375.7126.640.03.8629.971.43361.296.8-25.8512.1-2.73-2.3404.46-42.380.03-8.78
2015 (2)12.6-8.510.133.470.12-7.690060.343.558.9324.0316.28.2926.854.5717.6325.8411.040.364.83247.480.35-10.2626.645.012.9732.00.31-40.389.1723.5812.4422.08-1.4307.748.860.042.72
2014 (1)13.7715.719.797.940.13-18.750058.2715.117.216.3214.964.1125.67-9.5614.015.7411.0-3.761.39-7.330.39-9.325.370.02.2538.040.528.337.4247.2210.1942.52-0.3107.1157.30.033.81
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)16.9922.05-11.836.34-7.45-32.980.737200.03550.000019.769.9616.783.3424.6363.7317.848.9121.7723.994.7510.7730.187.2110.799.62-17.85-10.342.9823.1422.630.4400.0233.3326.640.00.09.659.419.413.511.8211.8213.6418.6131.4126.7914.2419.97-3.13.7312.6810.5427.2954.320.19145.11163.37
24Q1 (19)13.92-6.39-22.236.85-29.89-36.920.01-50.0-66.6700017.97-7.567.542.6828.2355.8116.38-2.6710.0822.90-4.398.1628.151.515.9911.714.554.372.420.0-0.410.08-11.11-50.026.640.00.08.820.010.113.130.0-19.9511.5-23.1337.423.45-12.8315.57-3.228.03.598.28-27.7564.610.088.9-0.08
23Q4 (18)14.873.7-24.029.77-12.06-37.170.020.0-98.2300019.4413.029.42.09-13.64145.8816.837.33-2.7723.954.781.1627.73-0.431.9911.2-0.531.172.420.080.60.09-18.18-57.1426.640.00.08.820.010.113.130.0-19.9514.9616.8817.1526.98.698.91-3.5-8.02-11.8211.4619.8718.880.07-2.532.52
23Q3 (17)14.34-25.58-21.3411.1117.44-38.790.020.0-33.3300017.21.655.852.4218.63-5.115.687.038.2922.865.5520.2227.852.24-5.1111.264.946.932.42-0.41-30.460.11-8.33-57.6926.640.00.08.820.010.113.130.0-19.9512.823.314.7524.7510.842.53-3.248.737.169.5639.979.510.071.23432.44
23Q2 (16)19.277.65-15.789.46-12.89-47.060.02-33.33-33.3300016.921.26-13.452.0418.6-25.5514.65-1.551.8821.662.2820.7227.242.56-4.4210.73-4.376.872.430.0-74.180.12-25.0-61.2926.640.00.08.8210.1110.113.13-19.95-19.9510.3824.017.3422.3310.053.43-3.55-6.296.086.8335.7915.960.07-7.0426.01
23Q1 (15)17.9-8.5323.1910.86-30.16-37.410.03-97.350.000016.71-5.97-14.481.72102.35-23.5614.88-14.04-10.0921.17-10.582.0926.56-2.32-15.1411.221.369.252.4381.34-74.20.16-23.81-60.026.640.00.08.010.010.333.910.028.628.37-34.46-36.0120.29-17.85-13.22-3.34-6.714.845.03-47.82-47.440.0811.73106.88
22Q4 (14)19.577.3565.0115.55-14.33-22.291.133666.672725.000017.779.35-14.650.85-66.67-59.3317.3119.54-1.5923.6824.535.0627.19-7.36-12.3211.075.1312.161.34-61.49-80.660.21-19.23-53.3326.640.00.08.010.010.333.910.028.6212.774.517.9124.72.3216.9-3.1310.3219.959.6410.4239.310.07406.2391.4
22Q3 (13)18.23-20.3265.8818.151.57-20.670.030.0-25.000016.25-16.88-19.752.55-6.9346.5514.480.7-17.319.015.98-13.8129.352.98-4.2710.534.887.453.48-63.02-49.340.26-16.13-48.026.640.00.08.010.010.333.910.028.6212.2226.3741.624.1411.8127.52-3.497.679.598.7348.2283.020.010.0-62.53
22Q2 (12)22.8857.4780.1617.873.0-10.250.030.0-40.000019.550.051.882.7421.7845.7414.38-13.11-10.917.94-13.5-12.6728.5-8.95-5.9410.04-2.242.459.41-0.1136.770.31-22.5-43.6426.640.00.08.0110.3323.423.9128.6246.999.67-26.07-27.6721.59-7.66-4.13-3.78-7.69-2.445.89-38.45-39.150.01-63.42-59.44
22Q1 (11)14.5322.5144.8717.35-13.29-4.620.03-25.0-40.000019.54-6.159.842.257.6635.5416.55-5.917.7520.74-7.986.3831.30.9410.0610.274.05-15.339.4235.931.290.4-11.11-31.0326.640.00.07.260.011.863.040.014.2913.0820.7813.8423.3810.6513.28-3.5110.23-3.859.5738.2918.00.043.376.22
21Q4 (10)11.867.92-19.7620.01-12.54-20.940.040.0-75.000020.822.81-6.02.0920.117.7317.590.464.8922.542.178.6531.011.149.589.870.71-19.36.930.87-24.840.45-10.0-30.7726.640.00.07.260.011.863.040.014.2910.8325.4910.0621.1311.6211.33-3.91-1.3-28.626.9245.071.760.04-0.9140.0
21Q3 (9)10.99-13.465.6722.8814.92-21.880.04-20.0-20.000020.255.524.171.74-7.450.017.518.492.3422.067.385.0230.661.195.949.80.0-17.656.87-0.158.190.5-9.0916.2826.640.00.07.2611.8611.863.0414.2914.298.63-35.456.2818.93-15.949.61-3.86-4.61-55.654.77-50.72-15.430.048.2744.46
21Q2 (8)12.726.6223.4219.919.46-16.90.050.0-16.6700019.197.87-1.131.8813.2510.5916.145.08-6.9720.545.37-2.2130.36.547.69.8-19.21-16.886.88-26.0221.130.55-5.1741.0326.640.00.06.490.00.02.660.00.013.3716.36111.2222.529.1145.57-3.69-9.17-34.189.6819.36170.390.03-4.2229.17
21Q1 (7)10.03-32.14-21.1518.19-28.13-33.970.05-68.75-98.3900017.79-19.68-10.381.66-14.43-34.915.36-8.41-16.6119.49-6.01028.440.4913.8512.13-0.821.179.30.87777.360.58-10.7781.2526.640.00.06.490.013.072.660.09.4711.4916.770.1720.648.755.09-3.38-11.18-11.928.1119.26-4.020.0436.2440.01
20Q4 (6)14.7842.1212.6525.31-13.59-13.560.16220.0-94.7700022.1513.94-2.681.9411.49-19.516.77-1.99-13.9120.74-1.25028.3-2.2112.712.232.770.749.2245.2195.510.6551.1658.5426.640.00.06.490.013.072.660.09.479.8421.1810.3118.989.911.06-3.04-22.58-14.296.820.578.630.032.25-0.08
20Q3 (5)10.41.072.1629.2922.25-11.560.05-16.67-98.3700019.440.15-5.491.742.3528.8917.11-1.38-10.7521.00-0.02028.942.7712.311.90.93-2.066.3511.8119.720.4310.26-17.3126.640.00.06.490.013.072.660.09.478.1228.2824.9217.2711.6417.72-2.489.82-5.085.6457.5436.230.03-3.196.04
20Q2 (4)10.29-19.10.023.96-13.030.00.06-98.070.0000.019.41-2.220.01.7-33.330.017.35-5.810.021.0100.028.1612.730.011.79-1.670.05.68435.850.00.3921.880.026.640.00.06.4913.070.02.669.470.06.33-44.810.015.47-21.230.0-2.758.940.03.58-57.630.00.033.820.0

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