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)1.12-10.40.938.461.0772.58001.16-27.5-0.4600.1455.5612.07114.563.1122.44000.28-9.680.01-94.443.580.00000-1.250-1.250-0.320-1.5700.000
2022 (9)1.25220.510.6500.621966.67001.611.11-0.0300.09-18.185.62-26.362.54452.17000.31-6.060.18-41.943.5828.780000-0.790-0.790-0.320-1.1100.000
2021 (8)0.39-2.5000.030.0001.440.70.0500.1157.147.6456.050.46100.0000.33-8.330.31-3.122.7840.40000-0.760-0.760-0.320-1.0800.000
2020 (7)0.48.110.4-18.370.030001.435.15-0.100.07-30.04.90-33.430.23-20.69000.3600.320.01.980.00000-0.810-0.810-0.380-1.1900.000
2019 (6)0.37-2.630.49-56.6400001.36-1.45-0.6900.111.117.3512.750.29-23.6800000.32-71.931.98-71.630000-0.710-0.710-0.320-1.0300.11-51.95
2018 (5)0.38-28.31.1310.7800001.38-8.61-0.5400.09-25.06.52-17.930.38-7.320.7-25.53001.14-7.326.980.00000-5.030-5.030-0.30-5.3300.2238.6
2017 (4)0.53-52.681.0225.9300001.51-20.94-0.9900.1250.07.9589.740.41-8.890.94-2.08001.23-1.66.980.00000-4.590-4.590-0.060-4.6500.16238.67
2016 (3)1.1262.320.81-40.4400001.91-54.63-0.7200.08-94.294.19-87.40.45-40.00.96-13.51001.25165.966.9831.70000-3.60-3.600.1137.5-3.4900.050
2015 (2)0.69-18.821.3600.07-53.33004.21-10.62-0.1401.4-21.7933.25-12.50.7541.511.11-6.720.11-38.890.470.05.30.00000-2.210-2.2100.08-27.27-2.1300.000
2014 (1)0.8566.67000.150.0004.7155.96-0.4201.79208.6238.0097.880.53-23.191.1910.190.18-45.450.47-2.085.317.780000-2.070-2.0700.11175.0-1.9600.000
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)0.89.59-13.981.68170.97180.01.274133.3364.940000.28-15.15-12.5-0.03-250.0-50.00.11-8.33-8.339.40-5.2-8.334.4339.3156.540000.26-80.15-10.3400-100.03.580.00.0000000-1.31-2.34-35.05-1.31-2.34-35.05-0.320.00.0-1.63-1.88-26.360.0000
24Q2 (19)0.73-37.07-35.960.62-38.03.330.03-97.2-96.10000.3322.223.120.02140.0120.00.120.09.099.92-0.832.783.180.017.340001.31385.19351.720-100.0-100.03.580.00.0000000-1.282.29-34.74-1.282.29-34.74-0.320.00.0-1.61.84-25.980.0000
24Q1 (18)1.163.57-7.21.011.1166.671.070.038.960000.27-6.912.5-0.0582.7616.670.12-14.29140.010.00-16.43164.03.182.2520.450000.27-3.57-10.00.010.0-94.443.580.00.0000000-1.31-4.8-54.12-1.31-4.8-54.12-0.320.00.0-1.63-3.82-39.320.0000
23Q4 (17)1.1220.43-10.40.950.038.461.0738.9672.580000.29-9.380.0-0.29-1350.0-52.630.1416.6755.5611.9716.67111.43.119.8922.440000.28-3.45-9.680.01-94.12-94.443.580.00.0000000-1.25-28.87-58.23-1.25-28.87-58.23-0.320.00.0-1.57-21.71-41.440.0000
23Q3 (16)0.93-18.42-13.080.60.0215.790.770.024.190000.320.010.34-0.0280.0-100.00.129.0933.3310.266.2994.872.834.4315.040000.290.0-6.450.170.0-45.163.580.00.0000000-0.97-2.11-61.67-0.97-2.11-61.67-0.320.00.0-1.29-1.57-40.220.0000
23Q2 (15)1.14-8.8132.650.60.0-33.330.770.024.190000.3233.33-36.0-0.1-66.67-300.00.11120.0-15.389.65154.7432.122.712.6523.740000.29-3.33-9.380.17-5.56-45.163.580.028.78000000-0.95-11.76-61.02-0.95-11.76-61.02-0.320.00.0-1.27-8.55-39.560.0000
23Q1 (14)1.250.034.410.6-7.6920.00.7724.192466.670000.24-17.24-52.94-0.0668.42-150.00.05-44.44-58.333.79-33.08-48.232.643.94271.830000.3-3.23-9.090.180.0-41.943.580.028.78000000-0.85-7.59-32.81-0.85-7.59-32.81-0.320.00.0-1.17-5.41-21.880.0000
22Q4 (13)1.2516.82220.510.65242.1100.620.01966.670000.290.0-29.27-0.19-1800.0-1050.00.090.0-18.185.667.55-26.422.543.25452.170000.310.0-6.060.18-41.94-41.943.580.028.78000000-0.79-31.67-3.95-0.79-31.67-3.95-0.320.00.0-1.11-20.65-2.780.0000
22Q3 (12)1.07118.37118.370.19-78.8990.00.620.01966.670000.29-42.0-19.44-0.01-120.0-116.670.09-30.77-18.185.26-27.94-30.622.4612.33547.370000.31-3.12-8.820.310.00.03.5828.7828.78000000-0.6-1.6923.08-0.6-1.6923.08-0.320.00.0-0.92-1.116.360.0000
22Q2 (11)0.49-47.3153.120.980.000.621966.671966.670000.5-1.9638.890.05-58.3366.670.138.3330.07.30-0.19-0.672.19208.45606.450000.32-3.03-8.570.310.00.02.780.00.0000000-0.597.8129.76-0.597.8129.76-0.320.00.0-0.915.2121.550.0000
22Q1 (10)0.93138.4634.780.5000.030.00.00000.5124.3970.00.12500.0300.00.129.09140.07.32-4.88107.80.7154.35153.570000.330.0-5.710.310.00.02.780.00.0000000-0.6415.7926.44-0.6415.7926.44-0.320.00.0-0.9611.1119.330.0000
21Q4 (9)0.39-20.41-2.50-100.0-100.00.030.00.00000.4113.89-4.650.02-66.67120.00.110.057.147.691.457.140.4621.05100.00000.33-2.94-8.330.310.0-3.122.780.040.4000000-0.762.566.17-0.762.566.17-0.320.015.79-1.081.829.240.0000
21Q3 (8)0.4953.1258.060.10-75.00.030.00.00000.360.033.330.06100.0200.00.1110.037.57.593.1732.760.3822.5826.670000.34-2.86-8.110.310.0-3.122.780.040.4000000-0.787.14-9.86-0.787.14-9.86-0.320.03.03-1.15.17-5.770.0000
21Q2 (7)0.32-53.62-15.7900-100.00.030.00.00000.3620.0-14.290.03150.00.00.1100.0-9.097.35108.8200.3110.716.90000.350.0-5.410.310.0-3.122.780.040.4000000-0.843.45-15.07-0.843.45-15.07-0.320.00.0-1.162.52-10.480.0000
21Q1 (6)0.6972.546.810-100.0-100.00.030.000000.3-30.23-3.23-0.0640.0-50.00.05-28.57-44.443.52-28.0700.2821.7412.00000.35-2.7800.31-3.12-3.122.7840.440.4000000-0.87-7.41-16.0-0.87-7.41-16.0-0.3215.790.0-1.190.0-11.210.000-100.0
20Q4 (5)0.429.038.110.40.0-18.370.030.000000.4359.267.5-0.1-600.077.270.07-12.5-30.04.90-14.3400.23-23.33-20.690000.36-2.700.320.00.01.980.00.0000000-0.81-14.08-14.08-0.81-14.08-14.08-0.38-15.15-18.75-1.19-14.42-15.530.000-100.0
20Q3 (4)0.31-18.420.00.4-49.370.00.030.00.0000.00.27-35.710.00.02-33.330.00.08-27.270.05.7100.00.33.450.0000.00.370.00.00.320.00.01.980.00.0000.0000.0-0.712.740.0-0.712.740.0-0.33-3.120.0-1.040.950.00.0000.0

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