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
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)7.743.8918.710.9336.76-15.450000005.74-9.03-48.57-0.1282.3542.863.063.03-11.0512.0925.189.166.14-17.8-46.520.05-61.54-61.540000.060.0-14.296.721.0510.710.840.031.250.370.0-5.132.05-5.53-57.113.25-3.56-44.06-0.325.8811.111.73-5.46-60.860.0000
24Q2 (19)7.4514.9711.530.6823.64-53.420000006.313.78-49.44-0.68-61.9-161.262.971.37-17.049.6721.7259.257.47-10.86-41.870.13-7.14-23.530000.06-14.2920.06.659.569.560.8431.2531.250.37-5.13-5.132.17-28.15-56.513.37-16.79-43.93-0.342.868.111.83-31.46-60.390.0000
24Q1 (18)6.480.623.850.55-68.571.850000006.08-15.2-57.21-0.42-450.0-146.152.9324.15-21.877.9451.5148.668.38-18.72-45.620.14-12.500000.070.016.676.070.09.960.640.0392.310.390.0-27.783.02-38.37-36.824.05-31.7-25.69-0.355.417.892.67-41.06-39.320.0000
23Q4 (17)6.44-1.23-11.91.7559.09400.00000007.17-35.75-55.050.12157.14-90.552.36-31.4-20.815.24-18.02-1.5310.31-10.19-29.530.1623.0800000.070.040.06.070.09.960.640.0392.310.390.0-27.784.92.51-6.675.932.070.17-0.37-2.785.134.532.49-6.790.0000
23Q3 (16)6.52-2.4-16.091.1-24.66189.4700000011.16-10.58-31.66-0.21-118.92-113.463.44-3.91-26.346.395.32-45.1911.48-10.66-5.280.13-23.5300000.0740.016.676.070.09.960.640.0392.310.390.0-27.784.78-4.2120.15.81-3.3325.22-0.362.714.294.42-4.3324.160.0000
23Q2 (15)6.687.0550.451.46170.37386.6700000012.48-12.17-47.341.1121.98-51.533.58-4.53-6.536.0713.63-62.4312.85-16.6132.750.17000000.05-16.67-16.676.079.9625.930.64392.31392.310.39-27.78-27.784.994.39107.056.0110.2895.13-0.372.6330.194.625.0145.740.0000
23Q1 (14)6.24-14.6400.5454.29000000014.21-10.9100.91-28.3503.7525.8405.340.36015.415.3300000000.0620.005.520.000.130.000.540.004.78-8.9505.45-7.940-0.382.5604.4-9.4700.0000
22Q4 (13)7.31-5.9200.35-7.89000000015.95-2.3301.27-18.5902.98-36.1905.32-54.37014.6320.7100000000.05-16.6705.520.000.130.000.540.005.2531.9105.9227.590-0.397.1404.8636.5200.0000
22Q3 (12)7.7775.000.3826.67000000016.33-31.101.56-31.8804.6721.93011.67-27.81012.1225.2100000000.060.005.5214.5200.130.000.540.003.9865.1504.6450.650-0.4220.7503.5689.3600.0000
22Q2 (11)4.44000.30000000023.7002.29003.830016.16009.68000000000.06004.82000.13000.54002.41003.0800-0.53001.88000.0000

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