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)4.7217.121.83-25.310.25-16.670034.7714.642.5826.4715.9223.8945.798.076.46-3.73000.04-86.210.07-22.227.620.02.688.940.81-20.594.8126.588.314.01-0.9503.8629.10.079.0
2022 (9)4.03-25.232.4517.790.33.450030.3319.692.0435.112.8541.0542.3717.856.7117.1000.29-48.210.09-18.187.620.02.466.491.026.253.819.57.2812.87-0.8102.9938.430.06-3.59
2021 (8)5.39-12.362.08139.080.2911.540025.34-2.81.51-27.059.115.4435.958.485.7338.74000.56-34.880.11-15.387.620.02.3110.00.96-2.043.18-5.646.450.0-1.0202.16-10.370.06-0.63
2020 (7)6.1540.730.87-17.920.26116.670026.07-2.652.0726.998.64-10.2833.14-7.844.13-3.28000.8619.440.13116.677.620.02.18.250.9828.953.3714.636.4514.36-0.9602.4122.960.06-1.51
2019 (6)4.37-15.471.06-28.860.12500.00026.78-9.981.63-23.839.6314.135.9626.754.27-13.56000.722300.00.06200.07.620.01.9412.140.76111.112.94-15.525.641.44-0.9801.96-27.940.06-4.77
2018 (5)5.1743.211.4928.450.02-86.670029.7510.512.1412.638.441.0828.37-8.544.948.33000.03-40.00.02100.07.620.01.7312.340.3680.03.4820.835.5620.61-0.7602.727.940.07-6.35
2017 (4)3.61-10.421.168.410.15-48.280026.924.461.9-17.038.351.0931.02-3.234.563.17000.05-75.00.010.07.620.01.5417.560.2300.02.88-7.994.612.9-0.3602.52-13.990.071.19
2016 (3)4.0333.01.0722.990.29-12.120025.774.122.2923.788.2610.2832.055.924.4213.92000.2-59.180.01-50.07.620.01.3116.960.050.03.1327.764.4823.76-0.202.939.330.07-3.1
2015 (2)3.03-21.910.87-1.140.33-25.00024.750.321.853.937.4916.8530.2616.473.88-6.51000.49-40.240.02-33.337.620.01.1219.150.050.02.4510.363.6212.770.23-11.542.688.060.072.93
2014 (1)3.882.110.88-10.20.440.00024.6710.981.7812.666.41-0.1625.98-10.034.152.470.0814.290.82-17.170.0350.07.620.00.9418.990.05-50.02.2219.353.2117.150.26271.432.4828.50.070.91
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)4.11-10.07-11.81.81-24.934.070.14-30.0-53.330009.0223.931.10.8887.2387.2315.54.6640.9141.12-1.2818.516.13-12.8-3.620000-100.0-100.00.06-14.29-25.07.620.00.02.939.339.330.9517.2817.283.9413.8729.187.8312.6619.72-0.717.7925.263.2320.0753.810.07-2.419.15
24Q1 (19)4.57-3.189.332.4131.6930.270.2-20.0-33.330007.28-41.5712.00.47-62.746.8814.81-6.9730.7141.66-9.0115.27.038.8210.710000.01-75.0-95.240.070.0-12.57.620.00.02.680.08.940.810.0-20.593.46-28.0733.596.95-16.2714.5-0.7718.956.12.69-30.3151.980.076.357.35
23Q4 (18)4.720.6417.121.8322.0-25.310.25-16.67-16.6700012.4639.5316.451.26133.3323.5315.9239.423.8945.7932.358.116.46-14.1-3.730000.04-33.33-86.210.070.0-22.227.620.00.02.680.08.940.810.0-20.594.8133.9826.588.317.2314.01-0.95-23.38-17.283.8636.8829.10.073.189.0
23Q3 (17)4.690.6422.771.511.11-47.920.30.00.00008.9329.817.190.5414.898.011.423.826.3334.60-0.3-12.747.5218.242.450000.06-57.14-83.780.07-12.5-30.07.620.00.02.680.08.940.810.0-20.593.5917.737.027.088.2616.07-0.7718.95-8.452.8234.2947.640.061.946.83
23Q2 (16)4.6611.4828.371.35-27.03-21.970.30.00.00006.885.855.680.4746.8838.2411.0-2.9111.4534.70-4.05-7.756.360.16-11.670000.14-33.33-67.440.080.0-20.07.620.00.02.688.948.940.81-20.59-20.593.0517.7643.876.547.7416.79-0.95-15.85-15.852.118.6461.540.06-4.03-0.48
23Q1 (15)4.183.7212.061.85-24.496.320.30.03.450006.5-39.2517.970.32-68.6368.4211.33-11.8323.0236.16-14.610.566.35-5.373.080000.21-27.59-58.00.08-11.11-27.277.620.00.02.460.06.491.020.06.252.59-31.84-23.156.07-16.62-8.58-0.82-1.23-2.51.77-40.8-31.130.077.996.9
22Q4 (14)4.035.5-25.232.45-14.9317.790.30.03.4500010.740.4243.621.02104.085.4512.8519.6541.0542.356.8317.816.71-8.5817.10000.29-21.62-48.210.09-10.0-18.187.620.00.02.460.06.491.020.06.253.845.0419.57.2819.3412.87-0.81-14.0820.592.9956.5438.430.061.12-3.59
22Q3 (13)3.825.23-19.072.8866.47126.770.30.00.00007.6217.0512.560.547.0651.5210.748.8130.9839.655.426.047.341.9432.250000.37-13.95-42.190.10.0-9.097.620.00.02.460.06.491.020.06.252.6223.580.386.18.933.74-0.7113.4132.381.9146.9222.440.06-5.04-7.5
22Q2 (12)3.63-2.68-35.411.73-0.57118.990.33.450.00006.5118.1510.710.3478.95-2.869.877.1727.3537.614.5920.857.216.8843.140000.43-14.0-39.440.1-9.09-16.677.620.00.02.466.4917.141.026.254.082.12-37.09-46.875.6-15.66-20.79-0.82-2.521.151.3-49.42-55.930.063.096.4
22Q1 (11)3.73-30.8-30.81.74-16.3597.730.290.03.570005.51-26.045.150.19-65.45-32.149.211.113.4235.960.0317.636.167.537.50000.5-10.71-36.710.110.0-8.337.620.00.02.310.010.00.960.0-2.043.375.97-7.426.642.95-1.19-0.821.5718.372.5718.98-3.380.06-2.611.39
21Q4 (10)5.3914.19-12.362.0863.78139.080.29-3.3311.540007.4510.04-8.920.5566.67-26.679.1111.15.4435.9514.38.525.733.2438.740000.56-12.5-34.880.110.0-15.387.620.00.02.310.010.00.960.0-2.043.1821.84-5.646.459.690.0-1.022.86-6.252.1638.46-10.370.06-2.99-0.63
21Q3 (9)4.72-16.01-9.751.2760.76-3.050.30.030.430006.7715.1420.890.33-5.7137.58.25.817.4731.451.069.05.5510.3412.120000.64-9.86-20.990.11-8.33-26.677.620.00.02.3110.010.00.96-2.04-2.042.61-34.59-2.255.88-16.832.26-1.05-0.96-0.961.56-47.12-4.290.079.244.27
21Q2 (8)5.624.2727.150.79-10.23-46.980.37.1436.360005.8812.21-22.020.3525.0-59.777.75-4.56-25.4831.121.81-18.695.0312.2818.080000.71-10.135.970.120.0-20.07.620.00.02.10.00.00.980.00.03.999.6264.887.075.2128.55-1.04-6.125.452.9510.9123.480.06-1.76-5.55
21Q1 (7)5.39-12.3627.420.881.15-38.890.287.69133.330005.24-35.9410.080.28-62.6733.338.12-6.02-5.0330.57-7.7204.488.47-10.040000.79-8.1411.270.12-7.69100.07.620.00.02.10.08.250.980.028.953.648.0115.566.724.1914.87-0.98-2.082.972.6610.3724.30.06-4.55-0.87
20Q4 (6)6.1517.5940.730.87-33.59-17.920.2613.04116.670008.1846.07-4.220.75212.5-6.258.6413.24-10.2833.1314.804.13-16.57-3.280000.866.1719.440.13-13.33116.677.620.00.02.10.08.250.980.028.953.3726.2214.636.4512.1714.36-0.967.692.042.4147.8522.960.061.8-1.51
20Q3 (5)5.2318.3333.761.31-12.080.00.234.551050.00005.6-25.73-11.530.24-72.41-22.587.63-26.634.8128.86-24.6104.9516.20.610000.8120.9-1.220.150.0150.07.620.00.02.10.08.250.980.028.952.6710.3323.045.754.5518.07-1.045.45-19.541.6323.4825.380.06-1.05-4.82
20Q2 (4)4.424.490.01.493.470.00.2283.330.0000.07.5458.40.00.87314.290.010.421.640.038.2800.04.26-14.460.0000.00.67-5.630.00.15150.00.07.620.00.02.18.250.00.9828.950.02.42-23.170.05.5-5.980.0-1.1-8.910.01.32-38.320.00.063.10.0

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