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)10.17-42.573.8399.480011.34050.46-1.834.02-9.8712.7618.725.2920.912.58-20.121.43186.0000011.60.0006.060.032.298.4338.357.0-5.88026.415.60.000
2022 (9)17.7110.481.9219.25000051.42.84.4622.8710.7510.0320.917.033.23-7.180.50.0000011.60.0006.060.029.7812.4635.8410.14-4.77025.0119.720.000
2021 (8)16.03-9.381.61-0.62000050.014.033.6340.79.77-0.5119.54-12.753.4814.470.5-12.28000011.60.0006.060.026.489.6532.547.75-5.59020.8910.350.000
2020 (7)17.69-22.621.621.89000043.85-19.192.58-30.839.82-13.0222.397.633.040.00.57-5.0000011.60.0006.0644.9824.15-5.030.22.03-5.22018.93-2.220.000
2019 (6)22.86-12.711.5969.15000054.26-28.073.73-51.5611.2972.120.81139.253.04-1.940.60000011.616.0004.1828.2225.42-4.0829.6-0.54-6.06019.36-13.260.000
2018 (5)26.1912.310.9488.0000075.43-7.157.7-16.676.56-31.028.70-25.713.19.1500000010.00.0003.2622.126.58.6129.769.94-4.18022.325.580.000
2017 (4)23.32-18.260.5-48.45000081.24-1.729.24-9.599.512.8111.714.612.8411.8100000010.00.0002.67024.4-5.5427.074.8-3.26021.14-8.720.000
2016 (3)28.53141.980.97-7.62000082.668.5310.229.39.2515.7711.196.672.549.9600000010.011.11000025.8348.3625.8348.36-2.67023.1629.170.000
2015 (2)11.79-20.011.05-1.87000076.1612.869.3523.197.9910.8210.49-1.812.31-10.810000009.00.0000017.4188.6217.4188.620.52-50.4817.9374.420.000
2014 (1)14.7455.981.079.18000067.4820.337.59362.87.2114.6310.68-4.742.59-5.820000009.093.1300009.23462.89.23462.81.051212.510.28497.670.000
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)26.59.55-8.813.950.511.020000009.77-1.11-34.610.32-31.91-62.359.8-7.63-14.9323.683.92.62.77-9.18-11.54.92135.41236.9900000011.60.00.00006.060.00.032.11.013.9238.150.823.28-3.1423.9731.7428.964.7410.160.0000
24Q2 (19)24.19-15.45-16.93.930.7716.960000009.8838.38-23.110.4762.07-58.4110.6136.5538.8722.7945.2648.873.055.17-3.792.0924.446.1500000011.60.00.00006.060.00.031.78-2.465.8337.84-2.074.85-4.1312.535.7727.65-0.7517.160.0000
24Q1 (18)28.61181.322.03.91.83102.070000-100.007.14-51.1-11.520.29-79.29-53.977.77-39.117.1715.69-37.966.742.912.4-10.221.6817.48229.4100000011.60.00.00006.060.00.032.580.97.138.640.765.95-4.7219.73-6.3127.865.497.240.0000
23Q4 (17)10.17-65.0-42.573.83-2.0599.4800011.340014.6-2.283.841.464.71-2.112.7610.7618.725.299.5820.932.58-17.57-20.121.43-2.05186.000000011.60.00.00006.060.00.032.294.538.4338.353.827.0-5.88-27.83-23.2726.410.465.60.0000
23Q3 (16)29.06-0.1751.123.9116.37120.900000014.9416.260.070.85-24.78-40.9711.5250.799.9223.0850.7615.633.13-1.26-5.151.462.1186.2700000011.60.00.00006.060.00.030.892.868.9636.942.367.35-4.628.46-19.4826.2911.47.310.0000
23Q2 (15)29.113.7850.753.3674.09104.8800000012.8559.234.731.1379.3724.187.645.3821.6615.314.1527.873.17-1.86-12.671.43180.39180.3900000011.60.00.00006.060.00.030.03-1.2811.5536.09-1.049.46-6.43-44.82-47.1423.6-9.164.660.0000
23Q1 (14)28.0558.3962.81.930.5215.570000008.07-42.6-20.490.63-55.94-7.357.25-32.5641.3314.70-29.7146.653.230.0-4.440.512.0-1.9200000011.60.00.00006.060.00.030.422.1512.036.471.769.78-4.446.92-26.525.983.889.850.0000
22Q4 (13)17.71-7.910.481.928.4719.2500000014.06-5.83-7.261.43-0.6918.1810.752.5810.0320.914.777.033.23-2.12-7.180.5-1.960.000000011.60.00.00006.060.00.029.785.0412.4635.844.1610.14-4.77-23.914.6725.012.0819.720.0000
22Q3 (12)19.23-0.4120.721.777.9311.3200000014.9321.680.341.4458.2417.0710.4866.8810.5519.9666.722.113.3-9.090.610.510.0-8.9300000011.60.00.00006.060.00.028.355.3112.1934.414.379.83-3.8511.936.5724.58.6527.60.0000
22Q2 (11)19.3112.0730.31.64-1.83.1400000012.2720.8911.550.9133.8233.826.2822.42-12.4111.9719.45-20.183.637.4-7.40.51-1.92-8.9300000011.60.00.00006.060.00.026.92-0.8811.9832.97-0.759.53-4.37-24.527.2922.55-4.6525.070.0000
22Q1 (10)17.237.4915.11.673.733.7300000010.15-33.0513.150.68-43.833.335.13-47.49-5.8710.02-48.7-13.233.38-2.8719.010.524.0-8.7700000011.60.00.00006.060.00.027.162.5710.1833.222.098.17-3.5137.2137.2123.6513.2124.080.0000
21Q4 (9)16.030.63-9.381.611.26-0.6200000015.161.8811.061.21-1.6337.59.773.06-0.5119.54-0.05-12.763.486.114.470.5-10.71-12.2800000011.60.00.00006.060.00.026.484.799.6532.543.867.75-5.597.91-7.0920.898.810.350.0000
21Q3 (8)15.937.49-27.951.590.00.6300000014.8835.274.861.2380.8820.599.4832.22-3.7619.5530.34-14.233.28-16.3328.630.560.00.000000011.60.00.00006.060.00.025.275.128.6431.334.096.86-6.07-1.07.0419.26.4914.760.0000
21Q2 (7)14.82-1.0-38.251.59-1.242.5800000011.022.635.970.6833.33-36.457.1731.569.315.0029.8503.9238.0364.710.56-1.750.000000011.60.00.00006.060.00.024.04-2.478.0930.1-1.996.36-6.01-7.5118.5618.03-5.421.330.0000
21Q1 (6)14.97-15.38-25.191.61-0.622.550000008.97-34.2959.330.51-42.05230.775.45-44.5-43.4111.55-48.4302.84-6.5816.390.570.0-3.3900000011.60.00.00006.060.044.9824.652.07-1.5230.711.695.14-5.59-7.0915.4319.060.693.470.0000
20Q4 (5)17.69-19.99-22.621.622.531.8900000013.65-3.814.840.88-13.73-20.09.82-0.3-13.0222.39-1.7403.0419.220.00.571.79-5.000000011.60.00.00006.060.044.9824.153.83-5.030.23.02.03-5.2220.0613.8618.9313.15-2.220.0000
20Q3 (4)22.11-7.880.01.581.940.0000.0000.014.1936.710.01.02-4.670.09.8550.150.022.7900.02.557.140.00.560.00.0000.0000.011.60.00.0000.06.060.00.023.264.590.029.323.60.0-6.5311.520.016.7312.580.00.0000.0

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