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)2.214.7474.213.871.00005.18495.4-1.460000.000129.711.820.03014.26-4.550021.110.02.480.000-0.5401.93-43.0700-0.5400.000
2022 (9)2.11-54.7265.1626.0800000.87-93.95-1.440000.000115.9915.130014.9436.190021.110.02.485.53000.91-72.673.39-40.32000.91-72.670.000
2021 (8)4.66417.7851.68-3.24.990.00014.39554.091.340000.000100.752.980010.97120.280021.110.02.350.0003.3326.625.6814.29003.3326.620.000
2020 (7)0.9-68.6453.3969.064.990002.2-77.51-1.060000.00097.8329.17004.98-49.950021.110.02.350.0002.63-28.344.97-17.58002.63-28.340.000
2019 (6)2.87153.9831.58-1.5600009.78-50.15-1.4400.010.00.10100.6175.740.090.04-98.09.95100.20021.110.02.356.820.0203.67-38.116.03-25.92003.67-37.90.000
2018 (5)1.1336.1432.0811.51000019.62122.951.4570.590.01-87.50.05-94.3975.673.32.04900.04.970.20021.112.582.24.27005.9312.18.1410.0-0.0205.9111.720.000
2017 (4)0.83-12.6328.77-1.5400008.866.040.85193.10.0800.91073.2510.130.04-98.74.960.20020.580.02.110.96005.2911.847.48.66005.2911.840.000
2016 (3)0.95-72.1429.2211.8700005.3-43.070.29-89.26000.00066.516.913.070.04.95194.640020.580.02.0914.84004.73-25.756.81-16.85004.73-25.750.000
2015 (2)3.41-64.726.124.520.33-34.0009.31-63.452.7-67.110.13116.671.40492.7562.2111.653.07-20.881.68-78.680020.5849.351.8282.0006.37-42.418.19-32.09006.37-42.410.000
2014 (1)9.66202.8224.99142.390.5150.00025.4730.688.2144.290.06-33.330.24-48.9955.7228.83.88373.177.8876.290013.788.161.0132.560011.0676.1112.0679.730011.0676.110.000
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)8.1976.89357.5454.07-6.95-27.191.00.000008.77-61.651053.951.38-69.931085.710.63001.3600111.21-1.71-11.410.030.00.014.280.07-4.4800023.119.479.472.480.00.00006.4927.012337.938.9718.18309.590006.4927.012337.930.0000
24Q2 (19)4.6392.1280.1658.11-13.99-19.31.00.0000022.8783.994298.084.59328.97681.010-100.000.00-100.00113.15-9.44-7.310.030.00.014.270.0-4.4800021.110.00.02.480.00.00005.11864.153293.757.59152.16227.160005.11864.153293.750.0000
24Q1 (18)2.419.050.067.56-8.95-1.41.00.0000012.43417.92728.671.07528.0482.140.50257.143.100-66.75124.95-3.665.210.030.0014.270.07-4.4800021.110.00.02.480.00.00000.53198.15-15.873.0155.96-3.220000.53198.15-15.870.0000
23Q4 (17)2.2123.464.7474.2-0.0813.871.0000002.4215.790-0.25-78.5750.00000.0000129.73.3211.820.030.0014.26-4.62-4.5500021.110.00.02.480.00.0000-0.54-86.21-159.341.93-11.87-43.07000-0.54-86.21-159.340.0000
23Q3 (16)1.79-30.35-27.5374.263.1219.2700-100.00000.7646.150-0.1482.2869.570000.0000125.532.8312.860.030.00.014.950.0736.2800021.110.00.02.480.00.0000-0.29-81.25-120.422.19-5.6-43.7000-0.29-81.25-120.420.0000
23Q2 (15)2.576.64202.3572.015.0927.7900-100.00000.52-65.330-0.79-182.14-107.890-100.000.00-100.00122.082.813.350.030014.940.036.1900021.110.00.02.480.00.0000-0.16-125.4-108.562.32-25.4-46.67000-0.16-125.4-108.560.0000
23Q1 (14)2.4114.22-58.9468.525.1621.600-100.00001.5074.42-0.2844.0-180.00.14009.3300118.762.3915.5400014.940.036.1900021.110.00.02.480.05.530000.63-30.77-80.53.11-8.26-44.170000.63-30.77-80.50.0000
22Q4 (13)2.11-14.57-54.7265.164.6626.080-100.0-100.000000-100.0-0.5-8.7-204.170000.0000115.994.2815.130-100.0014.9436.1936.1900021.110.00.02.480.05.530000.91-35.92-72.673.39-12.85-40.320000.91-35.92-72.670.0000
22Q3 (12)2.47190.5933.5162.2610.4920.15.00.00.000000-100.0-0.46-21.05-200.00000.0000111.233.2810.60.030010.970.0-8.3500021.110.00.02.480.05.530001.42-24.06-50.183.89-10.57-25.190001.42-24.06-50.180.0000
22Q2 (11)0.85-85.52-77.8656.350.05.585.00.20.00000-100.0-100.0-0.38-280.0-169.0900-100.00.000-100.0107.74.788.7100010.970.0119.8400021.110.00.02.485.535.530001.87-42.11-38.084.35-21.9-18.990001.87-42.11-38.080.0000
22Q1 (10)5.8725.97776.1256.359.044.414.990.00.00000.86-82.16-21.82-0.1-120.8337.500-100.00.000-100.0102.792.023.9200010.970.0119.8400021.110.00.02.350.00.00003.23-3.030.775.57-1.9415.560003.23-3.030.770.0000
21Q4 (9)4.66151.89417.7851.68-0.31-3.24.99-0.20.00004.8222.03578.870.484.35237.140000.0000100.750.182.9800010.97-8.35120.2800021.110.00.02.350.00.00003.3316.8426.625.689.2314.290003.3316.8426.620.0000
21Q3 (8)1.85-51.8292.7151.84-2.87-0.15.00.000003.95-12.81096.970.46-16.36270.370-100.0-100.00.00-100.0-100.0100.571.514.9200011.97139.8820.0600021.110.00.02.350.00.00002.85-5.63-4.365.2-3.17-2.260002.85-5.63-4.360.0000
21Q2 (7)3.84473.13190.9153.37-1.1110.315.00.200004.53311.82576.120.55443.75361.90.010.0-50.00.15-57.87099.070.164.980004.990.0-49.900021.110.00.02.350.00.00003.0222.27-7.085.3711.41-3.940003.0222.27-7.080.0000
21Q1 (6)0.67-25.56-53.1553.971.0969.084.990.000001.154.93124.49-0.1654.2930.430.01000.360098.911.128.9400-100.04.990.2-49.900021.110.00.02.350.00.000-100.02.47-6.08-27.994.82-3.02-16.90002.47-6.08-27.990.0000
20Q4 (5)0.9-6.25-68.6453.392.8969.064.99000000.71115.15-61.41-0.35-29.6378.260-100.0-100.00.00-100.0097.832.0729.1700-100.04.98-50.05-49.9500021.110.00.02.350.00.000-100.02.63-11.74-28.344.97-6.58-17.580002.63-11.74-28.340.0000
20Q3 (4)0.96-27.270.051.897.260.0000.0000.00.33-50.750.0-0.27-28.570.00.01-50.00.00.3000.095.851.570.0000.09.970.10.0000.021.110.00.02.350.00.0000.02.98-8.310.05.32-4.830.0000.02.98-8.310.00.0000.0

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