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
2021 (10)1.264.133.06-6.1300007.0623.640.6425.491.5538.3921.9511.931.933.760.060.000006.410.01.125.660.180.01.328.22.626.51.4313.492.7510.890.00-3.11
2020 (9)1.21-3.23.26-4.400005.71-7.00.5121.431.12-15.1519.61-8.761.86-12.680.060.0000.010.06.410.01.063.920.180.01.228.932.465.581.2650.02.4826.530.00-5.34
2019 (8)1.25-16.113.4162.3800006.14-5.390.42-32.261.322.3321.508.162.13-6.990.060.0000.010.06.410.01.026.250.180.01.12-13.182.33-4.120.84-11.581.96-12.50.002.16
2018 (7)1.4912.032.140.000006.49-5.390.62-20.511.29-30.2719.88-26.292.2910.10.06-90.48000.010.06.410.00.969.090.180.01.29-5.842.430.00.959400.02.2462.320.00-9.45
2017 (6)1.3327.881.5-6.2500006.864.570.7862.51.851.6526.97-2.82.08-11.110.636.78000.010.06.410.00.886.020.180.01.3725.692.4315.710.01-75.01.3822.120.00-51.66
2016 (5)1.0425.31.6-29.5200006.56-6.420.48-9.431.8218.9527.7427.112.34-21.480.590.0000.010.06.410.00.836.410.180.01.09-2.682.10.480.04100.01.13-0.880.00-0.46
2015 (4)0.83-54.42.27-24.3300007.01-33.110.53-11.671.53-38.5521.83-8.142.98-1.970.590.0000.010.06.410.00.788.330.180.01.120.02.093.470.02-66.671.14-3.390.00-0.23
2014 (3)1.8273.333.08.3000010.48-4.730.653.852.492.8923.768.03.04-29.630.59883.33000.0106.410.00.725.880.180.01.1213.132.029.190.0601.1819.190.00-2.66
2013 (2)1.0522.092.77-12.89000011.0-23.610.39-40.02.42-27.1122.00-4.584.32-6.70.060.000006.410.00.689.680.180.00.99-10.811.85-3.14000.99-9.170.000.48
2012 (1)0.8603.180000014.400.6503.32023.0604.6300.06000006.4100.6200.1801.1101.910-0.0201.0900.000
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
22Q1 (20)1.05-16.67-36.752.76-9.8-22.470000001.6-15.79-9.090.06-57.14-57.141.15-25.81-6.516.67-24.09-17.621.9-1.553.830.05-16.67-16.6700000-100.06.410.00.01.120.05.660.180.00.01.384.551.472.682.292.681.526.298.572.95.455.070.00-1.39-1.86
21Q4 (19)1.26-16.564.133.06-3.16-6.130000001.911.1118.010.14-12.5-30.01.5521.0938.3921.9516.1211.731.9316.973.760.060.00.000000-100.06.410.00.01.120.05.660.180.00.01.329.098.22.624.386.51.435.9313.492.757.4210.890.00-1.79-3.11
21Q3 (18)1.5117.9739.813.160.01.940000001.711.1811.040.16-15.79-27.271.28-16.3410.3418.91-18.44-6.611.65-6.25-7.820.060.00.00000-100.0-100.06.410.00.01.120.05.660.180.00.01.2115.2419.82.516.8111.561.35-4.2632.352.564.0726.110.00-0.96-5.66
21Q2 (17)1.28-22.89-12.933.16-11.24-1.250000001.69-3.9844.440.1935.71733.331.5324.3973.8623.1814.5949.631.76-3.83-6.880.060.00.00000.010.00.06.410.00.01.125.665.660.180.00.01.05-22.7934.622.35-9.9615.761.410.7162.072.46-10.8749.090.002.32-8.42
21Q1 (16)1.6637.1956.63.569.27.880000001.769.3227.540.14-30.016.671.239.826.0320.232.968.131.83-1.61-11.170.060.00.00000.010.00.06.410.00.01.060.03.920.180.00.01.3611.489.682.616.16.971.411.11105.882.7611.2943.750.00-2.65-8.33
20Q4 (15)1.2112.04-3.23.265.16-4.40000001.614.55-1.830.2-9.0953.851.12-3.45-15.1519.65-2.94-8.61.863.91-12.680.060.00.00000.010.00.06.410.00.01.060.03.920.180.00.01.2220.798.932.469.335.581.2623.5350.02.4822.1726.530.00-4.37-5.34
20Q3 (14)1.08-26.5374.193.1-3.12-2.520000001.5431.623.360.22833.33100.01.1631.82-12.7820.2430.67-7.451.79-5.29-21.150.060.00.00000.010.00.06.410.00.01.060.03.920.180.00.01.0129.491.02.2510.841.811.0217.245.152.0323.033.050.00-3.86-0.91
20Q2 (13)1.4738.68-40.243.2-3.031.270000001.17-15.22-30.77-0.03-125.0-130.00.88-24.14-40.5415.49-17.19-34.891.89-8.25-5.030.060.00.00000.010.00.06.410.00.01.063.923.920.180.00.00.78-37.1-12.362.03-16.8-3.330.8727.94-13.861.65-14.06-13.160.002.432.33
20Q1 (12)1.06-15.2-25.873.3-3.2373.680000001.38-15.854.550.12-7.6950.01.16-12.12-18.3118.71-12.97-16.732.06-3.29-3.290.060.00.00000.010.00.06.410.00.01.020.06.250.180.00.01.2410.71-8.822.444.72-2.790.68-19.05-36.451.92-2.04-20.990.000.524.75
19Q4 (11)1.25101.61-16.113.417.2362.380000001.6410.073.80.1318.1844.441.32-0.752.3321.50-1.728.162.13-6.17-6.990.060.00.00000.010.00.06.410.00.01.020.06.250.180.00.01.1212.0-13.182.335.43-4.120.84-13.4-11.581.96-0.51-12.50.000.12.16
19Q3 (10)0.62-74.8-34.043.180.6376.670000001.49-11.83-8.590.1110.0-15.381.33-10.14-12.521.88-8.07-29.342.2714.07-5.420.060.00.00000.010.00.06.410.00.01.020.06.250.180.00.01.012.36-17.362.215.24-5.960.97-3.966.591.973.68-7.080.00-0.720.82
19Q2 (9)2.4672.03100.03.1666.32110.670000001.6928.03-5.590.125.0-56.521.484.23-8.0723.795.9-51.521.99-6.57-14.220.060.0-91.040000.010.00.06.410.00.01.026.256.250.180.00.00.89-34.56-17.592.1-16.33-5.411.01-5.61-3.811.9-21.81-10.80.004.861.65
19Q1 (8)1.43-4.03-15.881.9-9.5226.670000001.32-16.46-11.410.08-11.11-55.561.4210.08-7.1922.4713.04-78.122.13-6.99-8.190.060.0-90.770000.010.00.06.410.00.00.960.09.090.180.00.01.365.43-13.382.513.29-4.921.0712.631.92.438.48-7.250.00-1.971.08
18Q4 (7)1.4958.5102.116.6700000001.58-3.0700.09-30.7701.29-15.13019.88-35.7902.29-4.5800.060.000000.010.006.410.000.960.000.180.001.296.6102.433.400.954.402.245.6600.00-1.210
18Q3 (6)0.94-23.5801.820.000000001.63-8.9400.13-43.4801.52-5.59030.96-36.9302.43.4500.06-91.0400000.010.006.410.000.960.000.180.001.2112.0402.355.8600.91-13.3302.12-0.4700.000.10
18Q2 (5)1.23-27.6501.50.000000001.7920.1300.2327.7801.615.23049.09-52.202.320.000.673.0800000.010.006.410.000.969.0900.180.001.08-31.2102.22-15.9101.050.002.13-18.700.004.270
18Q1 (4)1.700.01.500.0000.0000.01.4900.00.1800.01.5300.0102.6800.02.3200.00.6500.0000.00.0100.06.4100.00.8800.00.1800.01.5700.02.6400.01.0500.02.6200.00.0000.0

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