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)2.93632.50.6-25.000000.65-26.97-0.6500.5534.1584.6283.680.668.20.32-5.88000.030.03.95107.890000-1.610-1.610-0.350-1.9600.01-81.54
2022 (9)0.4300.00.833.3300000.890.0-0.2800.4120.5946.0720.590.61-34.410.3454.55000.03-25.01.90.00000-0.960-0.960-0.240-1.200.0644.44
2021 (8)0.1-64.290.60.000000.89-4.3-0.1700.3417.2438.2022.510.93-15.450.22-4.35000.04-20.01.9-60.660000-0.680-0.680-0.160-0.8400.04-49.79
2020 (7)0.28-6.670.620.000000.93-10.58-0.2700.29-6.4531.184.611.142.860.23-4.17000.050.04.830.00000-3.440-3.440-0.160-3.600.090
2019 (6)0.3-45.450.525.000001.0467.74-0.1200.31-24.3929.81-54.920.7737.50.24-4.0000.05-16.674.830.00000-3.170-3.170-0.160-3.3300.000
2018 (5)0.55175.00.4000000.62416.67-0.2500.411950.066.13296.770.561300.00.25733.33000.06-14.294.8326.110000-3.050-3.050-0.160-3.2100.000
2017 (4)0.2100.00000000.12-29.41-0.2100.020.016.6741.670.04-20.00.030000.070.03.830.00000-2.650-2.65000-2.6500.000
2016 (3)0.166.670.27000000.17-22.73-0.2800.02-60.011.76-48.240.05-16.6700000.07-41.673.830.00000-2.440-2.44000-2.4400.000
2015 (2)0.06-82.860000000.22-18.52-0.1700.05-37.522.73-23.30.060.000000.12-7.693.830.00000-2.160-2.16000-2.1600.000
2014 (1)0.35-53.950.82000000.27-55.74-0.2200.08700.029.631707.410.060.000000.130.03.83-20.70000-1.990-1.99000-1.9900.000
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)2.39-8.08-23.150.60.00.00000000.1812.538.46-0.156.250.00.16-20.0-60.024.24-26.06-50.30.64-8.57-3.030.258.7-24.240000.02-33.33-33.333.950.01.28000000-1.92-8.47-58.68-1.92-8.47-58.68-0.316.06-29.17-2.23-6.19-53.79-0.010-20.31
24Q1 (19)2.6-11.26-21.920.60.00.00000000.16-11.11-20.0-0.1623.81-60.00.2-63.64-51.2232.79-61.25-35.230.76.0618.640.23-28.12-30.30000.030.00.03.950.01.28000000-1.77-9.94-66.98-1.77-9.94-66.98-0.335.71-37.5-2.1-7.14-61.540.00-100.0-100.0
23Q4 (18)2.93-3.93632.50.60.0-25.00000000.1828.57-35.71-0.21-10.53-250.00.5525.034.1584.6244.2385.740.66-9.598.20.32-3.03-5.880000.030.00.03.951.28107.89000000-1.61-14.18-67.71-1.61-14.18-67.71-0.35-45.83-45.83-1.96-18.79-63.330.01-57.04-81.54
23Q3 (17)3.05-1.932246.150.60.00.00000000.147.69-33.33-0.19-26.67-137.50.4410.018.9258.6720.2739.530.7310.617.350.330.0-2.940000.030.00.03.90.0105.26000000-1.41-16.53-56.67-1.41-16.53-56.67-0.240.0-50.0-1.65-13.79-55.660.03610.61157.03
23Q2 (16)3.11-6.612292.310.60.00.00000000.13-35.08.33-0.15-50.0-50.00.4-2.440.048.78-3.633.660.6611.86-17.50.330.057.140000.030.0-25.03.90.0105.26000000-1.21-14.15-47.56-1.21-14.15-47.56-0.240.0-50.0-1.45-11.54-47.96-0.01-170.1349.09
23Q1 (15)3.33732.52278.570.6-25.00.00000000.2-28.57-31.03-0.1-66.67-150.00.410.0-4.6550.6211.118.30.59-3.28-29.760.33-2.9450.00000.030.0-25.03.9105.26105.26000000-1.06-10.42-47.22-1.06-10.42-47.22-0.240.0-50.0-1.3-8.33-47.730.01-88.0-79.26
22Q4 (14)0.4207.69300.00.833.3333.330000000.2833.337.69-0.0625.014.290.4110.8120.5945.568.3517.910.61-10.29-34.410.340.054.550000.030.0-25.01.90.00.0000000-0.96-6.67-41.18-0.96-6.67-41.18-0.24-50.0-50.0-1.2-13.21-42.860.06232.7244.44
22Q3 (13)0.130.0-7.140.60.00.00000000.2175.016.67-0.0820.0-100.00.37-7.560.8742.05-10.6557.210.68-15.0-33.980.3461.954.550000.03-25.0-25.01.90.0-60.66000000-0.9-9.7674.65-0.9-9.7674.65-0.160.00.0-1.06-8.1671.43-0.05-355.81-173.84
22Q2 (12)0.13-7.14-23.530.60.00.00000000.12-58.62-36.84-0.1-150.0-150.00.4-6.9860.047.060.6876.940.8-4.76-20.790.21-4.55-4.550000.040.00.01.90.0-60.66000000-0.82-13.8976.57-0.82-13.8976.57-0.160.00.0-0.98-11.3673.22-0.01-128.57-113.57
22Q1 (11)0.1440.0-22.220.60.00.00000000.2911.5416.0-0.0442.86-33.330.4326.4748.2846.7420.9757.950.84-9.68-17.650.220.00.00000.040.00.01.90.0-60.66000000-0.72-5.8879.19-0.72-5.8879.19-0.160.00.0-0.88-4.7675.690.04-16.43-55.19
21Q4 (10)0.1-28.57-64.290.60.00.00000000.2644.448.33-0.07-75.00.00.3447.8317.2438.6444.4725.240.93-9.71-15.450.220.0-4.350000.040.0-20.01.9-60.66-60.66000000-0.6880.8580.23-0.6880.8580.23-0.160.00.0-0.8477.3676.670.04-32.16-49.79
21Q3 (9)0.14-17.65-33.330.60.00.00000000.18-5.26-30.77-0.040.020.00.23-8.0-14.8126.740.56-3.921.031.98-6.360.220.0-4.350000.040.0-20.04.830.00.0000000-3.55-1.43-5.34-3.55-1.43-5.34-0.160.00.0-3.71-1.37-5.10.06-16.220
21Q2 (8)0.17-5.56-26.090.60.00.00000000.19-24.0-17.39-0.04-33.3333.330.25-13.79-3.8526.60-10.12-0.781.01-0.986.320.220.0-4.350000.040.0-20.04.830.00.0000000-3.5-1.16-5.42-3.5-1.16-5.42-0.160.00.0-3.66-1.1-5.170.08-5.670
21Q1 (7)0.18-35.71-30.770.60.00.00000000.254.1719.05-0.0357.1470.00.290.016.029.59-4.0801.02-7.2721.430.22-4.35-4.350000.04-20.0-20.04.830.00.0000000-3.46-0.58-6.13-3.46-0.58-6.13-0.160.00.0-3.62-0.56-5.850.08-6.340
20Q4 (6)0.2833.33-6.670.60.020.00000000.24-7.69-11.11-0.07-40.012.50.297.41-6.4530.8510.8401.10.042.860.230.0-4.170000.050.00.04.830.00.0000000-3.44-2.08-8.52-3.44-2.08-8.52-0.160.00.0-3.6-1.98-8.110.0900
20Q3 (5)0.21-8.7-40.00.60.020.00000000.2613.040.0-0.0516.67-266.670.273.85-25.027.843.8501.115.7974.60.230.0-4.170000.050.00.04.830.00.0000000-3.37-1.51-9.06-3.37-1.51-9.06-0.160.00.0-3.53-1.44-8.620.0000
20Q2 (4)0.23-11.540.00.60.00.0000.0000.00.239.520.0-0.0640.00.00.264.00.026.8000.00.9513.10.00.230.00.0000.00.050.00.04.830.00.0000.0000.0-3.32-1.840.0-3.32-1.840.0-0.160.00.0-3.48-1.750.00.0000.0

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