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)5.4-18.87.96-20.16000054.06-14.70.44-53.1915.99-0.8129.5816.298.35-14.710.59-3.280.7900.010.014.880.02.434.290.41-56.381.475.764.3-7.73-0.5200.95-3.060.0911.11
2022 (9)6.6537.49.97-13.08000063.38-9.050.94-60.6716.12-24.525.43-16.989.798.90.61-1.61000.01-50.014.880.02.3311.480.94276.01.39-45.914.66-5.09-0.4100.98-39.880.087.09
2021 (8)4.84-23.311.4723.2000069.6942.92.3991.221.3529.7130.64-9.238.9951.090.62-3.12000.02-33.3314.880.02.096.090.25127.272.5793.234.9143.57-0.9401.6350.930.0715.59
2020 (7)6.3134.549.3133.57000048.771.51.25247.2216.4616.933.7515.185.957.010.64-1.54000.03-40.014.880.01.972.070.11-42.111.33259.463.4237.35-0.2501.08315.380.0622.16
2019 (6)4.69-17.146.97-36.11000048.05-10.290.36227.2714.08-12.8729.30-2.885.56-17.510.65-1.52000.05-16.6714.880.01.930.520.19-38.710.3702.4916.9-0.1100.2600.05-33.63
2018 (5)5.6623.3110.91-10.94000053.56-13.470.111000.016.16-20.8630.17-8.546.745.310.66-2.940.25-50.00.060.014.880.01.920.00.3114.81-0.102.13-4.91-0.190-0.2900.08-30.81
2017 (4)4.59-13.2312.2513.01000061.917.750.01-96.6720.4217.7632.990.016.415.110.68-41.880.5-50.00.0650.014.880.01.921.590.2700.05-91.232.24-8.94-0.320-0.2700.110.63
2016 (3)5.29-3.6410.84-14.98000052.57-7.350.336.3617.34-12.2532.98-5.295.56-8.11.170.01.000.04300.014.88-1.391.891.07000.57-6.562.46-0.81-0.2700.3-60.530.11-5.95
2015 (2)5.49-16.0612.75-8.8000056.74-20.20.22-58.4919.76-2.834.8321.86.056.331.17-23.53000.01-88.8915.09-1.571.872.75000.61-19.742.48-3.50.15-77.940.76-47.220.12-6.47
2014 (1)6.5426.9913.98-28.78000071.1-4.580.5317.7820.33-17.8928.59-13.955.69-19.751.530.0000.09-43.7515.332.961.822.82000.7631.032.578.90.68161.541.4471.430.13-4.88
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)6.39-3.77-12.710.0412.687.840.070000014.882.487.36-0.09-137.5-145.019.064.2715.4533.932.3711.628.574.138.620.58-1.69-3.330.781.3000014.880.00.02.470.01.650.520.026.831.4-6.04-3.454.38-2.012.340.6700.0276.472.043.8880.180.09-0.894.74
24Q2 (19)6.64-1.9244.358.917.4815.8600000014.528.367.480.2460.0118.1818.287.5311.7433.155.5610.48.235.11-2.950.590.0-1.670.770.0000-100.014.880.00.02.471.651.650.5226.8326.831.49-8.0219.24.470.229.29-0.173.6885.511.3912.1148.210.090.899.84
24Q1 (18)6.7725.37-7.138.294.15-9.7900000013.40.220.680.1587.5150.017.06.327.5331.406.1413.927.83-6.23-17.750.590.0-3.280.77-2.5300-100.0-100.014.880.00.02.430.04.290.410.0-56.381.6210.211.724.463.72-5.51-0.3826.92-11.761.2430.5311.710.092.8112.56
23Q4 (17)5.4-26.23-18.87.96-14.5-20.1600000013.37-3.54-1.910.08-60.0100.015.99-3.15-0.8129.58-2.6816.328.355.83-14.710.59-1.67-3.280.79000.0100.014.880.00.02.430.04.290.410.0-56.381.471.385.764.30.47-7.73-0.52-52.94-26.830.95-14.41-3.060.091.8811.11
23Q3 (16)7.3259.1317.59.3121.07-26.7500000013.862.59-1.280.281.82-35.4816.510.92-8.8930.401.2514.97.89-6.96-29.80.60.0-1.640000-100.0-100.014.880.00.02.430.04.290.410.0-56.381.4516.07.414.284.65-7.36-0.3450.7250.01.1198.2165.670.093.948.09
23Q2 (15)4.6-36.9-22.437.69-16.32-52.9400000013.511.5-17.520.1183.33-35.2916.363.48-19.7330.028.935.618.48-10.92-40.990.6-1.64-3.230000.02100.00.014.880.00.02.434.294.290.41-56.38-56.381.25-13.7920.194.09-13.35-5.1-0.69-102.941.430.56-49.5564.710.083.382.39
23Q1 (14)7.299.6265.319.19-7.82-36.3100000013.31-2.35-31.140.0650.0-85.7115.81-1.92-31.9127.568.37-14.339.52-2.76-24.020.610.0-1.610000.010.0-50.014.880.00.02.330.011.480.940.0276.01.454.32-51.344.721.29-11.44-0.3417.0722.731.1113.27-56.30.081.495.95
22Q4 (13)6.656.7437.49.97-21.56-13.0800000013.63-2.92-27.270.04-87.1-89.7416.12-11.04-24.525.43-3.86-16.989.79-12.98.90.610.0-1.610000.01-50.0-50.014.880.00.02.330.011.480.940.0276.01.392.96-45.914.660.87-5.09-0.4139.7156.380.9846.27-39.880.08-0.897.09
22Q3 (12)6.235.0617.7712.71-22.22-4.5100000014.04-14.29-18.560.3182.35-31.1118.12-11.09-5.1326.46-6.94-8.9511.24-21.7812.740.61-1.61-3.170000.020.00.014.880.00.02.330.011.480.940.0276.01.3529.81-38.074.627.192.21-0.682.8634.620.6797.06-41.230.08-1.5312.04
22Q2 (11)5.9334.4710.4316.3413.2416.3800000016.38-15.26-2.850.17-59.52-74.6320.38-12.235.0528.43-11.64-9.9514.3714.6833.550.620.0-1.590000.020.00.014.880.00.02.3311.4818.270.94276.0754.551.04-65.1-63.894.31-19.14-13.1-0.7-59.099.090.34-86.61-83.890.086.9722.0
22Q1 (10)4.41-8.88-8.5114.4325.8124.1800000019.333.1514.720.427.69-51.7223.228.7619.3832.175.02-7.8412.5339.3859.820.620.0-1.590000.020.0-33.3314.880.00.02.090.06.090.250.0127.272.9815.9534.845.338.5524.24-0.4453.198.332.5455.8346.820.082.5815.73
21Q4 (9)4.84-8.51-23.311.47-13.8223.200000018.748.726.790.39-13.33-7.1421.3511.7829.7130.645.43-9.238.99-9.8351.090.62-1.59-3.120000.020.0-33.3314.880.00.02.090.06.090.250.0127.272.5717.8993.234.918.6343.57-0.949.62-276.01.6342.9850.930.073.6915.59
21Q3 (8)5.29-1.497.0913.31-5.2129.4800000017.242.2533.020.45-32.84-2.1719.1-1.5526.8329.06-7.96-12.889.97-7.34140.820.630.0-1.560000.020.0-50.014.880.00.02.096.096.090.25127.27127.272.18-24.31139.564.52-8.8750.67-1.04-35.06-121.281.14-45.97159.090.077.2318.01
21Q2 (7)5.3711.41-6.7714.0420.83141.2400-100.000016.860.0651.620.67-22.99168.019.4-0.2646.5331.57-9.57010.7637.24172.410.630.0-1.560000.02-33.33-50.014.880.00.01.970.00.00.110.00.02.8830.32540.04.9615.6295.28-0.77-60.42-87.82.1121.975175.00.071.4718.92
21Q1 (6)4.82-23.61-3.9811.6224.8168.6500000016.8514.0170.030.87107.14625.019.4518.1749.6234.913.4407.8431.7634.020.63-1.56-3.080000.030.0-40.014.880.00.01.970.02.070.110.0-42.112.2166.17342.04.2925.4463.74-0.48-92.0-6.671.7360.193360.00.072.4622.79
20Q4 (5)6.3127.7334.549.3160.5233.5700000014.7814.0432.440.42-8.7740.016.469.316.933.751.1805.9543.727.010.640.0-1.540000.03-25.0-40.014.880.00.01.970.02.070.110.0-42.111.3346.15259.463.4214.037.35-0.2546.81-127.271.08145.45315.380.065.8622.16
20Q3 (4)4.94-14.240.05.8-0.340.00-100.00.0000.012.9616.550.00.4684.00.015.0613.750.033.3600.04.144.810.00.640.00.0000.00.040.00.014.880.00.01.970.00.00.110.00.00.91102.220.03.018.110.0-0.47-14.630.00.441000.00.00.068.060.0

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