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)4.42-74.6600000018.6510.292.2220.651.09-8.45.84-16.950.04-33.3327.17-8.6100007.890.010.930.01.7-29.753.3848.916.012.5-1.8601.52166.670.000
2022 (9)17.4458.1100000016.917.231.8401.1952.567.0442.280.0620.029.73142.1000.020.07.891.9410.93-8.382.4230.112.27141.4915.626.11-1.700.5700.000
2021 (8)11.03-1.5200000015.77-3.9-5.6300.78-22.04.95-18.830.05-28.5712.28-39.45000.020.07.74-6.311.930.01.8644.190.94-89.4514.72-33.48-2.420-1.4800.000
2020 (7)11.2-13.7800000016.4112.781.88-50.531.0-6.546.09-17.140.070.020.2819.72000.0208.26-2.3611.933.291.2944.948.91-18.2622.13-5.14-1.8607.05-26.640.000
2019 (6)12.9962.7800000014.55-8.493.815.51.07-12.37.35-4.160.070.016.9413.5400008.46-0.3511.552.940.8921.9210.97.2823.335.52-1.2909.613.670.000
2018 (5)7.98-43.400000015.9-6.693.2935.951.22114.047.67129.380.070.014.924.4100008.49-2.5311.222.190.73010.1613.2722.1110.83-0.8909.2712.50.000
2017 (4)14.1-56.5600000017.04-10.132.42-20.130.57-42.423.35-35.940.0716.6714.2911.3800008.71-10.1110.982.91008.976.9119.954.67-0.7308.24-3.290.000
2016 (3)32.46-2.7900000018.96-4.053.03-45.60.99-32.195.22-29.330.06-14.2912.83-18.4400009.690.110.675.43008.39-8.4119.06-3.980.13-13.338.52-8.490.000
2015 (2)33.39-17.7800000019.76-11.115.57-21.221.46-16.097.39-5.60.070.015.7321.8400009.68-3.3910.127.550.58-20.559.16-16.7319.85-6.10.1509.31-10.650.000
2014 (1)40.61-0.1500000022.23-13.847.07-0.141.74-35.077.83-24.650.07-22.2212.91-0.77000010.020.19.418.160.73-17.9811.0-4.621.140.05-0.58010.42-3.520.000
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)5.3722.3230.020000000005.23-1.519.190.44-48.24-53.681.0937.976.865.3035.02-6.660.0525.0-16.6727.8-1.07-9.420000007.90.130.1310.930.00.01.860.09.413.2915.440.316.082.811.07-1.17-32.95-74.632.127.61-18.770.0000
24Q2 (19)4.399.2-42.010000000005.317.9319.060.85-15.039.340.79-15.96-11.243.93-19.51-22.980.040.00.028.10.93-6.3300000-100.07.890.00.010.930.00.01.869.419.412.85-34.7822.3215.64-8.04.55-0.8817.7643.591.97-40.3155.840.0000
24Q1 (18)4.02-9.05-73.810000000004.92-3.3414.151.0809.0981.820.94-13.7617.54.88-16.496.210.040.00.027.842.47-6.0100000-100.07.890.00.010.930.00.01.70.0-29.754.3729.2955.5217.06.185.2-1.0742.4744.853.3117.11279.310.0000
23Q4 (17)4.427.02-74.660000000005.096.2615.950.11-88.42123.41.096.86-8.45.842.85-16.950.04-33.33-33.3327.17-11.47-8.6100000-100.07.890.00.010.930.00.01.70.0-29.753.383.0548.916.010.632.5-1.86-177.61-9.411.52-41.76166.670.0000
23Q3 (16)4.13-45.44-45.230000000004.797.411.660.9555.749.21.0214.61-15.75.6811.41-22.00.0650.0-25.030.692.3149.510000-100.0-100.07.890.00.010.930.00.01.70.0-29.753.2840.7722.3915.916.35-0.75-0.6757.0558.642.61238.96146.230.0000
23Q2 (15)7.57-50.68-20.570000000004.463.480.90.6110.91-39.60.8911.2517.115.1010.997.580.040.0-20.030.01.28143.310000.010.00.07.890.00.1310.930.00.01.7-29.75-29.752.33-17.0828.7314.96-7.43-1.32-1.5619.5927.440.77-11.49326.470.0000
23Q1 (14)15.35-11.98-12.140000000004.31-1.8213.120.55217.0227.910.8-32.7725.04.60-34.713.580.04-33.33-20.029.62-0.37139.640000.01-50.00.07.890.00.2510.930.0-8.382.420.030.112.8123.79106.6216.163.466.67-1.94-14.1213.390.8752.63198.860.0000
22Q4 (13)17.44131.358.110000000004.392.337.33-0.47-154.0293.371.19-1.6552.567.04-3.442.280.06-25.020.029.73141.71142.10000.020.00.07.890.01.9410.930.0-8.382.420.030.112.27-15.3141.4915.62-2.566.11-1.7-4.9429.750.57-46.23138.510.0000
22Q3 (12)7.54-20.88-25.120000000004.29-2.9415.630.87-13.8652.631.2159.2177.947.2853.6571.940.0860.00.012.3-0.24-38.10000.02100.00.07.890.13-0.2510.930.0-8.382.420.030.112.6848.07-66.6316.035.74-26.5-1.6224.6530.771.06411.76-81.370.0000
22Q2 (11)9.53-45.45-20.180000000004.4216.014.991.01134.8871.190.7618.7526.674.7417.1931.640.050.0-28.5712.33-0.24-38.20000.010.0-50.07.880.130.010.93-8.38-8.382.4230.1187.61.8133.09-81.5315.160.07-34.14-2.154.0211.16-0.3461.36-104.610.0000
22Q1 (10)17.4758.3969.120000000003.81-6.851.330.43106.0643.330.64-17.95-9.864.05-18.21-5.410.050.0-28.5712.360.65-38.960000.01-50.0-50.07.871.68-2.4811.930.00.01.860.044.191.3644.68-85.2315.152.92-32.46-2.247.44-9.8-0.8840.54-112.270.0000
21Q4 (9)11.039.53-1.520000000004.0910.24-6.41-7.09-1343.86-7190.00.7814.71-22.04.9516.74-18.830.05-37.5-28.5712.28-38.2-39.450000.020.00.07.74-2.15-6.311.930.00.01.860.044.190.94-88.29-89.4514.72-32.51-33.48-2.42-3.42-30.11-1.48-126.01-120.990.0000
21Q3 (8)10.07-15.66-12.360000000003.71-11.88-14.120.57-3.399.620.6813.33-11.694.2417.64-11.690.0814.29-11.1119.87-0.418.060000.020.0100.07.910.38-5.8311.930.00.01.8644.1944.198.03-18.06-9.1621.81-5.26-1.13-2.343.31-42.685.69-22.9-20.970.0000
21Q2 (7)11.9415.592.930000000004.2111.971.450.5996.6720.410.6-15.49-31.823.60-15.800.070.00.019.95-1.4817.350000.020.007.88-2.35-7.1811.930.00.01.290.00.09.86.4117.7923.022.636.87-2.42-18.63-68.067.382.937.270.0000
21Q1 (6)10.33-7.77-10.020000000003.76-13.965.320.3200.0-61.040.71-29.0-26.044.28-29.8100.070.00.020.25-0.1518.350000.020.008.07-2.3-4.9511.930.03.291.290.044.949.213.37-21.0822.431.36-6.93-2.04-9.68-74.367.171.7-31.710.0000
20Q4 (5)11.2-2.52-13.780000000004.371.168.980.1-80.77-89.131.029.87-6.546.0927.0200.07-22.220.020.2820.519.720000.02100.008.26-1.67-2.3611.930.03.291.290.044.948.910.79-18.2622.130.32-5.14-1.86-13.41-44.197.05-2.08-26.640.0000
20Q3 (4)11.49-0.950.0000.0000.0000.04.324.10.00.526.120.00.77-12.50.04.8000.00.0928.570.016.83-1.00.0000.00.0100.08.4-1.060.011.930.00.01.290.00.08.846.250.022.062.410.0-1.64-13.890.07.24.650.00.0000.0

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。