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)15.286.721.44-19.191.75600.00010.9-21.010.57-80.212.17-23.0519.91-2.581.15-6.51.230.08.940.221.176.367.110.02.9111.07002.52-31.345.43-13.54002.52-31.340.000
2022 (9)14.328.5726.5351.430.2500013.8-17.022.88-15.792.82-43.9420.43-32.441.23-42.521.23-0.818.924.451.10.927.110.02.6210.55003.6751.656.2830.83003.6751.650.000
2021 (8)13.19-4.3517.5239.38000016.6356.593.4205.03259.2930.25129.442.143.881.24342.868.54149.711.09-0.917.110.02.370.0002.4204.8250.36002.4200.000
2020 (7)13.79-18.612.57-2.33000010.62-22.31-1.6501.4-25.9313.18-4.652.0619.080.28-88.843.4290.01.10.07.110.02.370.000-1.001.37-59.2300-1.000.000
2019 (6)16.945.8812.87-10.69000013.67-25.26-0.1301.89-61.1913.83-48.071.732.372.510.81.8-45.451.107.110.02.379.22000.99-48.73.36-20.38000.99-48.70.000
2018 (5)16.08.0414.41-11.65000018.2913.392.0504.8710.6826.63-2.391.69-32.672.490.03.343.48007.110.02.170.00.120.01.9304.2294.47001.9300.000
2017 (4)14.81-26.3916.3166.43000016.139.65-1.4104.410.027.280.322.5193.082.49-3.492.3-56.60.010.07.110.02.171.40.120.0-0.1202.17-43.6400-0.1200.000
2016 (3)20.1212.349.813.16000014.719.610.32-74.44.024.2227.1913.331.3-16.132.58-1.95.310.420.01-50.07.110.02.146.470.120.01.59-36.143.85-16.67-0.0501.54-39.840.000
2015 (2)17.9129.598.6631.21000013.42-9.571.25-31.693.22-35.2123.99-28.361.55-31.112.63-5.44.811.630.02-33.337.110.02.019.840.120.02.49-17.284.62-6.850.070.02.56-16.880.000
2014 (1)13.82-11.526.6-31.82000014.84-3.511.8347.584.9732.1833.4936.992.25-5.462.78-2.84.37.50.030.07.1116.181.837.650.120.03.0115.334.9611.710.07133.333.0816.670.000
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
24Q2 (20)16.127.1813.4415.69-14.26-42.021.25400.0400.00002.922.8814.170.3-71.96-55.221.69-14.21-15.0815.60-17.06-3.711.77.5941.671.480.020.338.63.24-14.681.160.0-0.857.110.00.02.961.721.720003.27-9.1720.666.24-4.011.230003.27-9.1720.660.0000
24Q1 (19)15.04-1.5714.1118.3-14.65-34.290.25-85.710.00002.36-17.77-15.411.07170.861428.571.97-9.22-4.8318.82-5.4926.711.5837.3912.861.4820.3320.338.33-6.82-10.721.16-0.850.07.110.00.02.910.011.070003.642.86-3.746.519.712.20003.642.86-3.740.0000
23Q4 (18)15.28-1.366.721.44-10.78-19.191.75-59.4600.00002.876.3-9.46-1.51-213.53-42.452.170.46-23.0519.913.23-2.581.15-17.86-6.51.230.00.08.9446.080.221.170.06.367.110.00.02.910.011.070002.52-37.47-31.345.43-21.76-13.540002.52-37.47-31.340.0000
23Q3 (17)15.499.014.0324.03-11.2-5.214.311624.04.610002.76.3-28.571.3398.51-37.262.168.54-36.8419.2919.01-19.591.416.67-29.651.230.00.06.12-39.2934.211.170.06.367.110.00.02.910.011.070004.0348.71-14.266.9423.71-5.060004.0348.71-14.260.0000
23Q2 (16)14.217.81-5.5227.06-2.8424.070.250.0-88.890002.54-8.96-39.520.67857.14-37.381.99-3.86-39.8816.219.13-24.751.2-14.29-52.01.230.0-0.8110.088.0446.721.170.867.347.110.00.02.9111.0711.070002.71-27.545.455.61-11.798.090002.71-27.545.450.0000
23Q1 (15)13.18-7.96-14.9727.854.9837.40.250.00.00002.79-11.995.280.07106.6-90.542.07-26.6-8.8114.85-27.330.941.413.82-43.551.230.0-0.819.334.67.861.165.456.427.110.00.02.620.010.550003.741.9118.356.361.2714.80003.741.9118.350.0000
22Q4 (14)14.32-3.838.5726.534.6551.430.25-93.9300003.17-16.14-12.67-1.06-150.0-231.252.82-17.54-43.9420.43-14.8-32.41.23-38.19-42.521.230.0-0.818.9295.614.451.10.00.927.110.00.02.620.010.550003.67-21.9151.656.28-14.0930.830003.67-21.9151.650.0000
22Q3 (13)14.89-1.0-6.725.3516.2366.344.1283.1100003.78-10.0-22.72.1298.133433.333.423.32-35.2323.9811.37-24.61.99-20.4-37.031.23-0.81355.564.56-33.62-42.861.10.920.07.110.00.02.620.010.550004.782.8871.537.3140.8542.770004.782.8871.530.0000
22Q2 (12)15.04-2.97-9.9921.817.673.12.25800.000004.258.49-1.411.0744.59278.333.3145.8127.3121.5446.3815.882.50.81-23.081.240.0342.866.87-20.580.881.090.0-0.917.110.00.02.6210.5510.550002.57-18.67-4.15.19-6.322.570002.57-18.67-4.10.0000
22Q1 (11)15.517.51-2.1520.2715.766.150.25000002.65-27.0-31.350.74331.25-82.752.27-54.8710.7314.71-51.33-17.972.4815.895.981.240.0342.868.651.2998.851.090.0-0.917.110.00.02.370.00.00003.1630.58-3.955.5415.42-2.120003.1630.58-3.950.0000
21Q4 (10)13.19-17.36-4.3517.5214.9639.380000003.63-25.771.11-0.32-633.3311.115.03-4.73259.2930.23-4.96129.522.14-32.283.881.24359.26342.868.547.02149.711.09-0.91-0.917.110.00.02.370.00.00002.42-11.68342.04.8-6.25250.360002.42-11.68342.00.0000
21Q3 (9)15.96-4.494.7915.2420.953.670000004.8914.79114.470.06110.0111.545.28103.08536.1431.8171.15287.823.16-2.77100.00.27-3.57-89.457.9817.18212.941.10.00.07.110.00.02.370.00.00002.742.24521.545.121.19197.670002.742.24521.540.0000
21Q2 (8)16.715.4913.612.63.28-15.720000004.2610.36150.59-0.6-113.9917.812.626.8342.8618.583.6218.663.2538.89203.740.280.0-89.066.8156.55224.291.10.00.07.110.00.02.370.00.00002.68-18.542161.545.06-10.6125.890002.68-18.542161.540.0000
21Q1 (7)15.8414.87-6.9312.2-2.94-9.020000003.867.5226.144.291291.6710825.02.0546.43-2.8417.9436.1802.3413.5919.390.280.0-88.844.3527.19141.671.10.00.07.110.00.02.370.00.00003.29429.0246.325.66313.1470.480003.29429.0246.320.0000
20Q4 (6)13.79-9.46-18.612.57-14.49-2.330000003.5957.4616.56-0.3630.7752.01.468.67-25.9313.1760.5802.0630.3819.080.28-89.06-88.843.4234.1290.01.10.00.07.110.00.02.370.00.0000-1.0-53.85-201.011.37-20.35-59.23000-1.0-53.85-201.010.0000
20Q3 (5)15.233.54-1.9914.7-1.6732.670000002.2834.12-39.68-0.5228.77-5100.00.83-54.4-64.388.20-47.6401.5847.66-6.512.560.02.812.5521.4341.671.10.0-36.057.110.00.02.370.00.000-100.0-0.65-400.0-139.631.72-23.21-58.35000-0.65-400.0-139.630.0000
20Q2 (4)14.71-13.570.014.9511.480.0000.0000.01.7-44.440.0-0.73-1725.00.01.82-13.740.015.6600.01.07-45.410.02.561.990.02.116.670.01.10.00.07.110.00.02.370.00.0000.0-0.13-113.680.02.24-32.530.0000.0-0.13-113.680.00.0000.0

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