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)2.3616.830000005.061.21.048.330.95-17.3918.77-18.370.812.680.390.0000.0912.511.550.03.43-1.44001.6224.625.065.8621.778.7523.3273.510.01-28.73
2022 (9)2.02-41.280000005.0-16.810.96-32.391.15-12.2123.005.520.71-6.580.39-2.5000.0860.011.550.03.484.5001.3-9.724.780.012.14-10.9313.44-10.820.0110.5
2021 (8)3.44-23.560000006.01-7.961.42158.181.31-3.6821.804.660.7631.030.40000.05-54.5511.550.03.33-3.76001.4425.224.783.6913.6337.5415.0736.260.01-16.55
2020 (7)4.53.690.24166.6700006.53-23.450.55-30.381.36-30.6120.83-9.360.58-3.3300000.11-8.3311.550.03.460.0001.15-29.884.61-9.619.919.3811.063.360.01-1.36
2019 (6)4.342.120.09000008.5333.70.79-8.141.96-1.0122.98-25.960.6-17.810.010.0000.12-7.6911.550.03.46-2.81001.64-0.615.1-2.119.06-0.7710.7-0.740.01-7.33
2018 (5)4.25-32.430000006.38-9.630.86-56.781.9892.2331.03112.720.73-31.130.01-66.67000.13-35.011.550.03.56-1.93001.65-18.725.21-7.959.13-24.2310.78-23.440.0117.44
2017 (4)6.2934.120000007.06-5.361.99-14.961.03-7.2114.59-1.951.06-29.80.03-40.0000.2-16.6711.550.03.630.83002.03-14.355.66-5.3512.05-3.8314.08-5.50.01-1.42
2016 (3)4.69-2.90000007.46-2.862.342.181.11-1.7714.881.131.51-2.580.050.0000.24200.011.550.03.6-3.74002.372.65.98-1.3212.5320.7114.917.420.01-6.75
2015 (2)4.83-16.290000007.688.022.29-1.291.1318.9514.7110.121.5558.160.05-28.57000.0814.2911.550.03.746.55002.31-2.126.063.2410.38-25.1612.69-21.810.0118.33
2014 (1)5.77-6.940000007.11-9.662.320.00.95-18.113.36-9.350.98-6.670.0775.0000.070.011.550.03.517.01002.360.05.874.0813.876.7716.235.730.012.57
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)1.63-10.44-30.040-100.000000001.22-1.61-6.15-0.01-133.3300.846.33-9.6816.878.04-7.860.791.28-2.471.080.0176.920000.08-11.11-11.1111.550.00.03.594.664.660000.1-62.96400.03.69-0.276.6524.45-6.8269.6724.55-7.3970.130.014.53-25.7
24Q1 (19)1.82-22.88-16.890.08000000001.240.00.00.03121.43200.00.79-16.84-2.4715.61-16.84-3.050.78-2.56.851.08176.92176.920000.090.012.511.550.00.03.430.03.940000.27-83.3368.753.7-26.886.9426.2420.92105.4826.5113.68105.030.01-3.46-32.82
23Q4 (18)2.3640.4816.830000000001.24-3.12-9.49-0.14-111.97-250.00.95-12.84-17.3918.77-10.6-18.530.8-5.8812.680.390.00.00000.090.012.511.550.00.03.430.0-1.440001.6236.1324.625.069.295.8621.728.9478.7523.3229.4173.510.01-17.48-28.73
23Q3 (17)1.68-27.9-24.6600-100.00000001.28-1.549.41.1709.351.0917.231.3321.0014.7227.280.854.9421.430.390.00.00000.090.028.5711.550.00.03.430.0-1.440001.195850.022.684.6333.824.2816.8316.7940.4818.0224.8839.150.01-10.78-15.07
23Q2 (16)2.336.39-19.6600-100.00000001.34.844.00-100.0100.00.9314.81-9.7118.3113.68-3.840.8110.9615.710.390.0-2.50000.0912.550.011.550.00.03.433.94-1.440000.02-87.5133.333.460.01.1714.4112.84-0.4814.4311.60.070.01-5.480.1
23Q1 (15)2.198.42-22.3400-100.00000001.24-9.493.330.01125.0120.00.81-29.57-15.6216.10-30.13-4.720.732.821.390.390.0-2.50000.080.033.3311.550.00.03.3-5.17-0.90000.16-87.6960.03.46-27.620.8712.775.19-13.8312.93-3.79-13.340.012.427.19
22Q4 (14)2.02-9.42-41.280-100.000000001.3717.09-2.84-0.04-103.74-106.151.1538.55-12.2123.0539.665.730.711.43-6.580.390.0-2.50000.0814.2960.011.550.00.03.480.04.50001.334.02-9.724.787.660.012.141.34-10.9313.443.78-10.820.01-1.6710.5
22Q3 (13)2.23-23.1-47.410.1900.0-64.290000001.17-6.4-24.521.0710800.020.220.83-19.42-22.4316.50-13.33-4.850.70.00.00.39-2.5-2.50000.0716.6740.011.550.00.03.480.04.50000.971716.6722.784.4429.827.7711.98-17.272.1312.95-10.193.430.015.162.92
22Q2 (12)2.92.84-24.280.01-90.91-75.00000001.254.17-17.76-0.0180.075.01.037.29-20.1619.0412.65-7.170.7-2.78-23.080.40.00.00000.060.0-45.4511.550.00.03.484.54.5000-0.06-160.045.453.42-0.296.2114.48-2.2914.6514.42-3.3515.180.011.21-2.13
22Q1 (11)2.82-18.02-29.850.110175.00000001.2-14.89-21.57-0.05-107.6937.50.96-26.72-26.7216.90-22.46-19.110.72-5.26-14.290.40.000000.0620.0-45.4511.550.00.03.330.03.420000.1-93.06150.03.43-28.245.2114.828.7324.2214.92-1.024.640.015.59-9.66
21Q4 (10)3.44-18.87-23.560-100.0-100.00000001.41-9.03-10.190.65-26.971028.571.3122.43-3.6821.8025.694.660.768.5731.030.40.000000.050.0-54.5511.550.00.03.330.0-3.760001.4482.2825.224.7816.023.6913.6316.237.5415.0720.3736.260.01-8.42-16.55
21Q3 (9)4.2410.7-1.40.28600.000000001.551.97-7.190.892325.018.671.07-17.05-19.5517.34-15.44-6.380.7-23.089.380.40.03900.00000.05-54.55-54.5511.550.00.03.330.0-3.760000.79818.18-15.054.1227.95-6.1511.73-7.1333.612.520.028.940.010.0-13.52
21Q2 (8)3.83-4.73-29.850.040.0-20.00000001.52-0.651.33-0.0450.050.01.29-1.53-28.7320.51-1.84-17.290.918.3344.440.403900.00000.110.00.011.550.00.03.333.42-3.76000-0.11-375.08.333.22-1.23-3.8812.635.8738.3412.524.5938.960.01-6.58-15.92
21Q1 (7)4.02-10.67-21.940.04-83.33-55.560000001.53-2.55-14.53-0.08-14.29-60.01.31-3.68-10.2720.890.3200.8444.8325.370000000.110.0-8.3311.550.00.03.22-6.94-2.420000.04-96.52-69.233.26-29.28-4.9611.9320.3855.1411.978.2353.070.01-2.46-14.96
20Q4 (6)4.54.653.690.240166.670000001.57-5.99-29.28-0.07-109.330.01.362.26-30.6120.8312.4300.58-9.38-3.330-100.0-100.00000.110.0-8.3311.550.00.03.460.00.00001.1523.66-29.884.615.01-9.619.9112.879.3811.0613.93.360.01-5.09-1.36
20Q3 (5)4.3-21.2518.130-100.000000001.6711.33-6.70.751037.5-14.771.33-26.52-19.3918.52-25.2900.641.59-4.480.010.00.00000.110.0-8.3311.550.00.03.460.00.00000.93875.0-35.424.3931.04-10.418.78-3.83-3.529.717.77-7.870.01-2.783.3
20Q2 (4)5.466.020.00.05-44.440.0000.0000.01.5-16.20.0-0.08-60.00.01.8123.970.024.7900.00.63-5.970.00.0100.0000.00.11-8.330.011.550.00.03.464.850.0000.0-0.12-192.310.03.35-2.330.09.1318.730.09.0115.220.00.01-5.510.0

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