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)8.04-7.375.8553.140.130.00014.14-12.5-0.2803.733.6126.3818.410.7-40.170.19-17.390.7-15.660.01-50.04.390.01.3210.01.08-7.695.25-9.017.64-6.14-1.1204.13-11.940.000
2022 (9)8.682.363.82-14.160.13-43.480016.16-20.551.16728.573.6-33.8222.28-16.711.1721.880.23-11.540.83-20.190.02-50.04.390.01.20.841.172.635.7718.248.1413.06-1.0804.6926.420.000
2021 (8)8.488.444.45-3.680.2343.750020.3410.30.14-39.135.44-4.2326.75-13.170.96-20.00.26-10.341.04-18.750.04-50.04.390.01.192.591.14-9.524.88-1.217.2-2.17-1.1703.71-2.370.000
2020 (7)7.82-0.384.62-2.940.1623.080018.44-14.270.23-87.365.684.630.8022.021.213.210.2901.284.070.08-27.274.390.01.1618.371.2657.54.94-15.997.36-3.92-1.1403.8-17.750.000
2019 (6)7.8569.554.7660.270.130.00021.51-12.421.82-42.225.43-39.6725.24-31.111.06-58.1001.23-10.220.11266.674.390.00.9846.270.837.935.8812.07.6617.85-1.2604.623.820.000
2018 (5)4.63-1.912.97-8.050.1330.00024.56-17.063.15135.079.022.1236.6447.232.5361.15001.37-8.670.03200.04.395.020.6726.420.587.415.2568.276.555.13-0.804.4575.20.000
2017 (4)4.72218.923.23-10.770.100029.6129.871.34-52.147.37-32.224.89-47.791.57-19.49001.5-6.250.010.04.185.030.53112.00.5403.12-17.894.193.46-0.5802.54-22.090.000
2016 (3)1.48-56.083.6246.56000022.830.582.83.3210.8796.5647.6850.531.9532.65001.60.00.010.03.989.940.250003.850.794.0560.71-0.5403.2625.870.000
2015 (2)3.3744.022.47-10.83000017.46115.822.7141.885.5318.4231.67-45.131.4740.0001.600.0103.620.000002.5202.5200.07-65.02.5925800.00.000
2014 (1)2.34431.822.77000008.09154.41.9104.671406.4557.73492.151.055150.00000003.6228.830000-0.190-0.1900.200.0100.000
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)9.52-1.4513.885.75-6.6623.390.130.00.00002.5612.28-38.31-0.15-135.71-134.882.71-1.45-37.1225.3313.19-19.260.6719.64-19.280.18-5.26-14.290.6-4.76-17.8100-100.04.390.00.01.320.00.01.120.03.75.79-2.53-2.698.23-1.79-1.44-0.98-2.082.04.81-3.41-2.830.0000
24Q2 (19)9.66-4.1710.276.16-12.051.720.130.00.00002.28-2.56-34.670.4231.25180.02.75-0.72-32.4322.389.05-29.020.56-1.75-51.30.190.0-9.520.63-5.97-18.1800-100.04.390.00.01.320.00.01.123.73.75.946.647.618.385.285.81-0.964.018.644.988.9714.750.0000
24Q1 (18)10.0825.3728.747.019.6693.370.130.00.00002.34-33.52-21.480.32145.71313.332.77-25.74-20.1720.52-22.22-16.570.57-18.57-40.620.190.0-13.640.67-4.29-16.250-100.0-100.04.390.00.01.320.010.01.080.0-7.695.576.1-0.717.964.19-0.25-1.010.714.764.5710.650.220.0000
23Q4 (17)8.04-3.83-7.375.8525.5453.140.130.00.00003.52-15.1812.82-0.7-262.79-191.673.73-13.463.6126.38-15.9118.410.7-15.66-40.170.19-9.52-17.390.7-4.11-15.660.010.0-50.04.390.00.01.320.010.01.080.0-7.695.25-11.76-9.017.64-8.5-6.14-1.12-12.0-3.74.13-16.57-11.940.0000
23Q3 (16)8.36-4.57-7.834.6614.7842.070.130.00.00004.1518.9125.00.43186.67-2.274.315.95.1231.37-0.536.030.83-27.83-31.40.210.0-12.50.73-5.19-16.090.010.0-50.04.390.00.01.320.010.01.080.0-7.695.957.79-1.08.355.43-0.36-1.015.250.994.9514.06-1.00.0000
23Q2 (15)8.7611.886.054.0612.15-13.620.130.00.00003.4917.11-25.590.15200.0-71.74.0717.29-28.631.5328.197.241.1519.79-5.740.21-4.55-16.00.77-3.75-14.440.010.0-66.674.390.00.01.3210.010.01.08-7.69-7.695.52-1.6-0.97.92-0.75-0.25-1.18-12.38-11.324.34-4.82-3.770.0000
23Q1 (14)7.83-9.794.123.62-5.24-18.470.130.00.00002.98-4.49-40.76-0.1537.5-134.883.47-3.61-40.7824.5910.39-15.60.96-17.95-9.430.22-4.35-15.380.8-3.61-13.980.01-50.0-75.04.390.00.01.20.00.841.170.02.635.61-2.775.657.98-1.974.59-1.052.78-10.534.56-2.774.590.0000
22Q4 (13)8.68-4.32.363.8216.46-14.160.130.0-43.480003.12-6.02-34.18-0.24-154.55-4.353.6-12.2-33.8222.28-3.39-16.711.17-3.3121.880.23-4.17-11.540.83-4.6-20.190.020.0-50.04.390.00.01.20.00.841.170.02.635.77-3.9918.248.14-2.8613.06-1.08-6.937.694.69-6.226.420.0000
22Q3 (12)9.079.8128.473.28-30.21-29.460.130.0-43.480003.32-29.21-32.660.44-16.98120.04.1-28.07-27.1823.06-21.56-15.181.21-0.82-2.420.24-4.0-7.690.87-3.33-20.910.02-33.33-60.04.390.00.01.20.00.841.170.02.636.017.917.618.385.5412.79-1.014.7220.475.010.8630.210.0000
22Q2 (11)8.269.8436.754.75.86-5.430.130.0-38.10004.69-6.76-13.310.5323.26983.335.7-2.73-5.9429.400.881.191.2215.099.910.25-3.85-7.410.9-3.23-22.410.03-25.0-50.04.390.00.01.20.840.841.172.632.635.574.913.677.944.069.82-1.06-11.5814.524.513.4423.220.0000
22Q1 (10)7.52-11.3263.834.44-0.22-8.830.13-43.48-27.780005.036.12-4.370.43286.9686.965.867.72-3.329.148.95-2.191.0610.42-20.30.260.0-7.140.93-10.58-23.770.040.0-42.864.390.00.01.190.02.591.140.0-9.525.318.812.517.635.970.39-0.9518.820.174.3617.529.270.0000
21Q4 (9)8.4820.118.444.45-4.3-3.680.230.043.750004.74-3.85-7.24-0.23-215.0-264.295.44-3.37-4.2326.75-1.62-13.170.96-22.58-20.00.260.0-10.341.04-5.45-18.750.04-20.0-50.04.390.00.01.190.02.591.140.0-9.524.88-4.5-1.217.2-3.1-2.17-1.177.87-2.633.71-3.39-2.370.0000
21Q3 (8)7.0616.8919.864.65-6.44-14.840.239.5276.920004.93-8.87-2.950.2433.331900.05.63-7.12.1827.18-6.42-11.141.2411.7115.890.26-3.701.1-5.17-17.290.05-16.67-44.444.390.00.01.190.02.591.140.0-9.525.114.296.467.432.772.91-1.27-2.42-8.553.844.925.790.0000
21Q2 (7)6.0431.5915.054.972.057.340.2116.6700005.412.8510.63-0.06-126.0964.716.060.020.2429.05-2.4901.11-16.549.90.27-3.5701.16-4.92-0.850.06-14.29-33.334.390.00.01.192.592.591.14-9.52-9.524.9-5.412.37.23-4.870.28-1.24-4.29.493.66-8.277.020.0000
21Q1 (6)4.59-41.3-7.834.875.411.880.1812.538.460005.262.9456.550.2364.29-8.06.066.6937.129.79-3.2801.3310.8310.830.28-3.4501.22-4.691.670.07-12.5-30.04.390.00.01.160.018.371.260.057.55.184.86-15.57.63.26-3.92-1.19-4.3911.193.995.0-16.70.0000
20Q4 (5)7.8232.77-0.384.62-15.38-2.940.1623.0823.080005.110.599.190.141300.01300.05.683.094.630.800.6801.212.1513.210.29001.28-3.764.070.08-11.11-27.274.390.00.01.160.018.371.260.057.54.942.92-15.997.361.94-3.92-1.142.569.523.84.68-17.750.0000
20Q3 (4)5.8912.190.05.4617.930.00.1300.0000.05.083.890.00.01105.880.05.519.330.030.5900.01.075.940.0000.01.3313.680.00.090.00.04.390.00.01.160.00.01.260.00.04.80.210.07.220.140.0-1.1714.60.03.636.140.00.0000.0

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。