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)47.81-17.71.8-58.140000220.43-46.4710.24-59.6724.91-12.4411.3063.55002.47-8.18000.7-5.4114.295.09.8834.790031.56-5.941.44-10.772.117.9833.66-4.70.02-14.33
2022 (9)58.0968.924.3-36.480000411.755.6125.399.9128.45-38.336.91-41.6002.6913.5000.74124.2413.610.07.3345.735.5726.333.5431.9446.4433.221.78035.3277.930.02-28.74
2021 (8)34.3920.416.77-3.420000389.8769.8923.1112.7146.13101.5311.8318.63002.378.72000.330.013.618.025.0327.664.41142.3125.4287.1934.8680.25-5.57019.85116.470.03-22.84
2020 (7)28.5666.537.01-1.270000229.4928.9110.86168.8122.891.159.97-21.53002.18990.0000.33-2.9412.60.03.9411.31.820.013.58180.019.3489.42-4.4109.17188.360.04-12.81
2019 (6)17.1541.157.110.940000178.03-3.484.0453.6122.63-5.5912.71-2.19000.2-13.04000.3425.9312.60.03.548.261.820.04.8563.8510.2126.83-1.6703.1852.150.04-4.07
2018 (5)12.158.686.417.430000184.445.22.6327.0523.9711.8513.006.33000.2321.05000.273.8512.6-2.333.276.511.820.02.9638.328.0514.51-0.8702.09326.530.04-36.09
2017 (4)11.18-2.365.458.130.060.000175.338.512.07-23.6221.434.3312.22-3.85000.19-47.221.23-4.650.26-3.712.90.03.079.641.820.02.14-24.657.03-5.76-1.6500.49-86.720.0717.79
2016 (3)11.45-2.475.04-3.630.06-40.000161.583.922.7197.8120.5416.3712.7111.99000.36-16.281.29-27.530.270.012.90.02.85.261.820.02.8480.897.4623.310.85-35.613.6927.680.06-4.08
2015 (2)11.742.185.2311.750.10.000155.49-8.441.37-35.9817.65-9.9511.35-1.64000.43230.771.7814.10.270.012.90.02.666.831.820.01.57-8.726.050.51.3210.922.89-0.690.068.46
2014 (1)11.4922.234.6831.460.1150.000169.8319.832.1463.3619.613.3611.54-5.4000.1330.01.5647.170.270.012.9-4.442.495.511.820.01.7210.266.024.881.1902.91134.680.06-40.38
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)38.64-19.23-39.251.80.0-56.100000067.1719.2628.312.9732.59-0.3431.5229.9348.6813.2821.8280.920002.611.56-6.790000.710.0-1.3914.290.00.010.910.3210.3200027.37.651.2238.28.43.668.4939.18219.1735.7913.7620.790.02-11.18-5.62
24Q1 (19)47.840.06-20.241.80.0-56.8300000056.32-8.663.992.2413.13-15.7924.26-2.6123.910.90-3.5595.990002.574.05-5.860000.711.43-1.3914.290.05.09.880.034.7900-100.025.36-19.6517.1935.24-14.962.036.1190.48503.9631.46-6.5438.90.0217.27-8.87
23Q4 (18)47.810.25-17.71.8-10.0-58.1400000061.6617.99-21.641.98-24.14-44.5424.915.51-12.4411.3013.6663.550002.47-13.94-8.180000.7-5.41-5.4114.290.05.09.880.034.7900-100.031.566.69-5.941.445.02-10.772.1-63.9817.9833.66-4.94-4.70.02-0.84-14.33
23Q3 (17)47.69-25.03-5.712.0-51.22-58.3300000052.26-0.17-49.62.61-12.42-53.2323.6111.37-34.699.9435.4928.490002.872.51.410000.742.78-2.6314.290.05.09.880.034.7900-100.029.589.68-1.0439.467.08-7.85.83119.1743.635.4119.514.30.02-8.63-24.58
23Q2 (16)63.616.0513.374.1-1.68-37.7800000052.35-3.34-54.72.9812.03-70.3821.28.27-50.937.3431.96-21.250002.82.566.060000.720.0-1.3714.295.05.09.8834.7934.790-100.0-100.026.9724.6310.9436.856.69-0.972.66163.37368.6929.6330.8227.060.02-14.24-38.25
23Q1 (15)59.983.2525.594.17-3.02-36.7200000054.16-31.17-52.412.66-25.49-56.8919.58-31.18-51.975.56-19.52-40.820002.731.4910.080000.72-2.7-1.3713.610.00.07.330.045.735.570.026.321.64-35.4822.1934.54-25.6227.221.01-43.26130.5122.65-35.8757.290.0210.24-44.26
22Q4 (14)58.0914.8568.924.3-10.42-36.4800000078.69-24.11-41.333.57-36.02-59.1128.45-21.3-38.336.91-10.71-41.60002.69-4.9513.50000.74-2.63124.2413.610.00.07.330.045.735.570.026.333.5412.2131.9446.448.533.221.78-56.16131.9635.324.0477.930.02-12.69-28.74
22Q3 (13)50.58-9.8681.364.8-27.16-30.03000000103.69-10.273.575.58-44.53-3.1236.15-16.32-5.547.74-16.96-35.830002.837.221.460000.764.11130.313.610.00.07.330.045.735.570.026.329.8922.9578.7742.815.0263.674.06510.1176.4633.9545.58197.550.02-25.19-24.66
22Q2 (12)56.1117.4876.396.590.0-4.77000000115.561.5434.6510.0663.0579.3243.25.9643.769.32-0.84-15.270002.646.4516.810000.730.0121.2113.610.08.027.3345.7386.045.5726.3206.0424.3137.2755.4337.2137.0573.88-0.9970.0979.6323.3261.94116.330.03-22.59-0.19
22Q1 (11)47.7638.8868.356.59-2.66-5.45000000113.81-15.1463.036.17-29.32105.6740.77-11.6254.969.40-20.58-7.940002.484.6412.220000.73121.21114.7113.610.08.025.030.027.664.410.0142.3117.71-30.336.8227.15-22.1221.48-3.3140.5713.3514.4-27.4612.850.0440.9415.98
21Q4 (10)34.3923.3120.416.77-1.31-3.42000000134.1233.96117.598.7351.56257.7946.1320.54101.5311.83-1.8718.620002.371.728.720000.330.00.013.610.08.025.030.027.664.410.0142.3125.4252.0387.1934.8633.3180.25-5.57-4.9-26.319.8573.97116.470.03-7.69-22.84
21Q3 (9)27.89-12.325.096.86-0.87-2.14000000100.1216.6678.915.762.67110.9938.2727.3593.3812.069.6331.810002.333.19.910000.330.0-2.9413.618.028.025.0327.6627.664.41142.31142.3116.726.9149.9626.1522.254.64-5.31-9.26-67.5111.415.8442.980.03-0.89-18.41
21Q2 (8)31.8112.1332.936.92-0.72-5.5900000085.8222.9321.995.6187.019.1130.0514.2224.911.007.75-5.510002.262.269.180000.33-2.94-2.9412.60.00.03.940.00.01.820.00.015.64-5.6785.7521.4-4.2550.92-4.86-27.23-72.3410.78-15.5292.50.03-10.05-26.81
21Q1 (7)28.37-0.6776.326.97-0.57-1.4100000069.8113.2568.13.022.95209.2826.3114.9427.3510.212.3300002.211.388.870000.343.030.012.60.00.03.940.011.31.820.00.016.5822.09184.8822.3515.5699.91-3.8213.38-120.8112.7639.15211.980.03-6.23-15.72
20Q4 (6)28.567.6166.537.010.0-1.2700000061.6410.1527.092.44-10.62162.3722.8915.661.159.979.0400002.182.83990.00000.33-2.94-2.9412.60.00.03.940.011.31.820.00.013.5821.79180.019.3414.3789.42-4.41-39.12-164.079.1714.91188.360.04-2.4-12.81
20Q3 (5)26.5410.9164.957.01-4.3712.700000055.96-20.4520.792.73-42.04160.019.79-17.75-0.19.15-21.4100002.122.42960.00000.340.025.9312.60.00.03.940.011.31.820.00.011.1532.42185.1716.9119.2582.42-3.17-12.41-395.317.9842.5144.040.04-11.09-17.01
20Q2 (4)23.9348.730.07.333.680.0000.0000.070.3569.40.04.71385.570.024.0616.460.011.6400.0000.02.071.970.0000.00.340.00.012.60.00.03.9411.30.01.820.00.08.4244.670.014.1826.830.0-2.82-63.010.05.636.920.00.043.570.0

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