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)19.6574.513.33-42.781.68-60.190.180.042.08-15.62.62-38.0613.79-19.0732.77-4.119.74-24.552.8161.4921.5947.270.1137.59.112.351.5636.840.72-19.17.797.8910.078.75-0.9706.824.920.000
2022 (9)11.26-17.455.82-20.274.22-14.050.18-30.7749.8615.794.23153.2917.0434.1734.1815.8712.9112.651.7464.1514.66243.330.080.08.112.661.1417.530.89-15.247.2286.089.2656.95-0.7206.5117.390.000
2021 (8)13.64-7.787.3220.184.91395.960.26043.0622.51.6767.012.714.5229.49-6.5211.4645.251.06783.334.27-59.750.08-11.117.196.520.9711.491.05-3.673.8824.365.916.14-0.8902.9941.040.000
2020 (7)14.7910.872.28-39.040.99241.380035.15-8.131.0-54.1311.098.5131.5518.117.89-8.570.12-79.3110.6139.420.09-40.06.751.050.8733.851.0960.293.12-18.965.08-2.12-1.002.12-23.190.000
2019 (6)13.3447.893.74-58.490.29-9.380038.2611.642.180.010.2213.326.711.498.63-3.790.5807.61561.740.15-6.256.681.210.6547.730.6844.683.8512.575.1920.14-1.0902.760.730.000
2018 (5)9.0234.639.01-3.220.32-36.00034.272.762.1810.19.02-3.6326.32-6.228.9725.63001.15-25.810.16-20.06.610.00.4483.330.479.33.4212.134.3216.13-0.6802.746.20.000
2017 (4)6.733.479.31169.080.5-18.030033.3524.631.9852.319.3627.8728.072.67.1447.52001.55-25.480.281.826.08.890.24118.180.4303.0536.163.7258.97-0.4702.5842.540.000
2016 (3)5.0279.933.4617.690.61-16.440026.7621.21.317.127.3220.7927.35-0.334.8413.62002.08-27.530.111000.05.510.00.110002.24109.352.34118.69-0.4301.8160.180.000
2015 (2)2.7939.52.94-31.310.73-40.160022.089.741.11158.146.06-1.6227.45-10.364.2610.94002.87-9.460.01-66.675.5110.8700001.0701.0700.06-62.51.13769.230.000
2014 (1)2.094.174.2855.641.2228.420020.1240.210.43437.56.1641.9430.621.233.8432.41003.1711.620.03-89.664.9712.70000-0.030-0.0300.16-36.00.1300.000
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)22.496.086.445.9430.55-47.85.3734.2549.5800-100.012.851.9821.920.37-65.09-72.1816.97-3.0816.9536.95-7.9612.711.182.858.970.110.0-95.2217.76-21.9324.21.830.552950.010.886.1519.821.810.016.030.970.034.728.734.188.8511.523.2311.840100.0100.08.7310.7919.10.03-13.180
24Q2 (19)21.2-8.8629.584.55-18.75-45.384.014.94-25.230-100.0-100.012.619.4323.651.06-20.927.7117.5122.2822.0240.1415.5232.3210.8720.912.160.11-96.43-94.8822.756.6639.661.821720.02933.3310.2512.2724.391.8116.0316.030.9734.7234.728.387.0225.0711.1610.3924.28-0.519.3559.027.889.2943.80.0300
24Q1 (18)23.2618.3792.875.668.1739.653.48107.14-5.430.180.00.010.556.24-7.621.34993.33116.1314.323.84-2.6534.756.0414.078.99-7.7-22.53.089.6141.2821.33-1.228.960.1-9.0942.869.130.3310.81.560.036.840.720.0-19.17.830.5127.9410.110.424.05-0.6236.083.127.215.7231.570.0000
23Q4 (17)19.65-7.074.513.33-70.74-42.781.68-53.2-60.190.180.00.09.93-5.79-18.0-0.15-111.28-153.5713.79-4.96-19.0732.77-0.04-4.119.74-5.07-24.552.8122.1761.4921.5950.9847.270.1183.3337.59.10.2212.351.560.036.840.720.0-19.17.79-2.877.8910.07-2.238.75-0.97-40.58-34.726.82-6.964.920.0000
23Q3 (16)21.1329.1671.7911.3836.6166.133.59-32.9-7.240.185.88-60.010.543.43-22.391.3360.24-20.8314.511.11-14.5532.788.06-7.6510.26-3.57-14.142.36.98123.314.3-12.22-11.120.060.0-14.299.0810.1918.691.560.036.840.720.0-19.18.0219.715.7310.314.714.96-0.6943.44-56.827.3333.7612.940.0000
23Q2 (15)16.3635.6629.538.33107.7358.675.3545.3825.290.17-5.56-62.2210.19-10.77-8.860.8333.87-20.1914.35-2.45-5.8430.34-0.41-9.3210.64-8.28-10.062.15-1.38106.7316.29-1.51-13.540.06-14.29-14.298.240.014.921.5636.8436.840.72-19.1-19.16.79.4827.628.9810.1823.35-1.22-90.62-106.785.480.017.60.0000
23Q1 (14)12.067.1-7.84.01-31.1-41.83.68-12.8-26.40.180.0-33.3311.42-5.7-12.090.62121.43-49.5914.71-13.67-9.2530.46-10.87-15.9611.6-10.150.092.1825.29113.7316.5412.82-7.750.07-12.516.678.241.7314.921.140.017.530.890.0-15.246.12-15.2445.028.15-11.9930.61-0.6411.11-82.865.48-15.6941.60.0000
22Q4 (13)11.26-8.46-17.455.82-15.04-20.274.229.04-14.050.18-60.0-30.7712.11-10.8220.140.28-83.3386.6717.040.3534.1734.18-3.7315.8712.918.0312.651.7468.9364.1514.66-8.89243.330.0814.290.08.15.8812.661.140.017.530.890.0-15.247.224.1886.089.263.3556.95-0.72-63.6419.16.50.15117.390.0000
22Q3 (12)12.3-2.6112.746.8530.4839.513.87-9.37-26.70.450.073.0813.5821.4720.181.6861.54118.1816.9811.4225.4135.506.1112.2211.951.0123.071.03-0.96-7.2116.09-14.6259.960.070.0-22.227.656.696.41.140.017.530.890.0-15.246.9332.085.798.9623.0855.83-0.4425.4259.266.4939.27144.910.0000
22Q2 (11)12.63-3.44-13.025.25-23.88.924.27-14.6207.190.4566.6773.0811.18-13.938.021.04-15.45395.2415.24-5.9818.633.46-7.75.8111.832.0734.741.041.96-14.7518.845.08121.650.0716.67-12.57.170.0-0.141.1417.5331.030.89-15.24-18.355.2524.4173.847.2816.6746.18-0.59-68.5743.814.6620.41136.550.0000
22Q1 (10)13.08-4.11-5.96.89-5.62106.295.01.83320.170.273.853.8512.9928.8714.651.23720.0127.7816.2127.6421.8836.2522.90.9211.591.1343.81.02-3.77750.017.93319.91109.460.06-25.0-25.07.17-0.280.280.970.011.491.050.0-3.674.228.7615.36.245.7611.03-0.3560.6761.963.8729.4341.240.0000
21Q4 (9)13.6425.02-7.787.348.68220.184.91-7.01395.960.260.0010.08-10.82.650.15-80.52-46.4312.7-6.214.5229.49-6.77-6.5211.4618.0245.251.06-4.5783.334.27-4.47-59.750.08-11.11-11.117.190.06.520.970.011.491.050.0-3.673.884.0224.365.92.6116.14-0.8917.5911.02.9912.8341.040.0000
21Q3 (8)10.91-24.86-26.784.911.8744.415.28279.86242.860.260.0011.39.1823.630.77266.67220.8313.545.3741.3431.640.0514.299.7110.5933.751.11-9.02825.04.47-47.41-51.360.0912.5-18.187.190.146.680.9711.4911.491.05-3.67-3.673.7323.5131.345.7515.4619.79-1.08-2.8613.62.6534.5266.670.0000
21Q2 (7)14.524.46-2.484.8244.3139.711.3916.81-24.460.260.0010.35-8.6553.560.21-61.11362.512.85-3.3856.5231.62-11.9708.788.9315.981.22916.67139.228.5-0.79.110.080.0-33.337.180.426.690.870.00.01.090.00.03.02-17.4916.154.98-11.399.21-1.05-14.1329.531.97-28.177.480.0000
21Q1 (6)13.9-6.02-2.873.3446.49-11.171.1920.2164.440.260011.3315.3819.890.5492.86-3.5713.319.9328.1335.9213.8408.062.154.540.120.0-78.188.56-19.321.660.08-11.11-42.867.155.936.240.870.033.851.090.060.293.6617.31-17.015.6210.63-2.26-0.928.026.982.7429.25-13.020.0000
20Q4 (5)14.79-0.7410.872.28-32.94-39.040.99-35.71241.380009.827.445.820.2816.6733.3311.0915.768.5131.5513.9807.898.68-8.570.120.0-79.3110.6115.4539.420.09-18.18-40.06.750.151.050.870.033.851.090.060.293.129.86-18.965.085.83-2.12-1.020.08.262.1233.33-23.190.0000
20Q3 (4)14.90.070.03.4-1.450.01.54-16.30.0000.09.1435.610.00.24400.00.09.5816.690.027.6800.07.26-4.10.00.12-76.470.09.1917.970.00.11-8.330.06.740.150.00.870.00.01.090.00.02.849.230.04.85.260.0-1.2516.110.01.5943.240.00.0000.0

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