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)3.939.780.631160.00.7210.77008.8575.60.76100.02.63-9.029.72-48.170.69-33.01000.8761.110.07133.334.660.00.2123.53000.9366.071.1456.16000.9366.070.000
2022 (9)2.79-30.770.05-89.80.65-18.75005.04-20.250.38-15.562.89-7.6757.3415.781.0398.08000.54-70.490.03200.04.660.00.1730.77000.56-21.130.73-13.1000.56-21.130.000
2021 (8)4.0339.450.49250.00.8-8.05006.32-14.360.45-10.03.1358.8849.5385.530.52-22.39001.8335.560.010.04.66-0.850.1362.5000.714.410.8410.53000.714.410.000
2020 (7)2.8914.230.14-83.910.8716.0007.384.380.585.191.97-8.3726.69-12.220.67-41.74001.3553.410.010.04.70.00.0860.0000.6894.290.7690.0000.6894.290.000
2019 (6)2.53-47.730.87-50.850.751.35007.070.570.27-46.02.15-58.8130.41-59.051.15310.71000.8818.920.010.04.70.00.050000.35-39.660.4-31.03000.35-39.660.000
2018 (5)4.84104.221.7700.74-16.85007.0344.650.505.22138.3674.2564.780.28-77.95000.74-50.00.0104.7-47.7800000.5800.580000.5800.000
2017 (4)2.37-38.76000.8914.1004.86-91.51-1.202.19-87.2845.0649.811.27-78.331.681.21.4830.97009.00.00000-2.460-2.46000-2.4600.000
2016 (3)3.87-25.016.36-18.890.78-16.130057.255.86-1.37017.22-11.4230.08-16.325.86-46.441.663.111.13-40.84009.00.00.050.000-1.310-1.250-0.210-1.5200.22-13.66
2015 (2)5.16-19.1220.17-5.790.93-7.920054.081.850.03-93.4819.446.4635.954.5310.9410.731.6101.9156.560.04-90.249.02.270.050000.07-85.710.12-75.510.19-42.420.26-68.290.25-2.0
2014 (1)6.3829.9421.4123.331.01-2.880053.1-3.750.46-14.8118.26-12.5934.39-9.189.88-3.8001.22-23.270.41-32.798.80.000000.491533.330.491533.330.33230.00.82530.770.266.33
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)3.072.688.870.20.0-77.780.55-11.29-23.610002.2671.2131.40.2993.3361.113.3424.63-24.0944.1815.72-13.650.35-28.57-61.960001.02-8.1136.00.05-16.67-16.674.660.00.00.280.033.330000.8650.8813.161.1434.1217.530000.8650.8813.160.0000
24Q2 (19)2.99-17.8667.980.2-68.25-75.00.62-1.59-1.590001.32-23.7-59.760.1525.0-57.142.68-2.9-33.9938.1824.21-25.430.49-2.0-39.510001.1154.17362.50.060.0100.04.660.00.00.280.033.330000.5739.02-1.720.8521.437.590000.5739.02-1.720.0000
24Q1 (18)3.64-6.6786.670.630.0-10.00.63-12.5-3.080001.73-23.118.120.12-29.41140.02.764.94-18.130.733.42-48.560.5-27.54-66.440000.72-17.2489.470.06-14.29200.04.660.00.00.2833.3333.330000.41-55.9178.260.7-38.659.090000.41-55.9178.260.0000
23Q4 (17)3.938.339.780.63-30.01160.00.720.010.770002.2530.8112.50.17-5.56-29.172.63-40.23-9.029.72-41.92-48.170.69-25.0-33.010000.8716.061.110.0716.67133.334.660.00.00.210.023.530000.9322.3766.071.1417.5356.160000.9322.3766.070.0000
23Q3 (16)2.8258.434.830.912.5143.240.7214.29-2.70001.72-47.5663.810.18-48.57350.04.48.37114.6351.16-0.0736.520.9213.58-22.030000.75212.52.740.06100.0200.04.660.00.00.210.023.530000.7631.03117.140.9722.7886.540000.7631.03117.140.0000
23Q2 (15)1.78-8.72-37.540.814.2966.670.63-3.08-14.860003.28105.0231.310.35600.0600.04.0620.4782.8851.20-14.3238.140.81-45.64-7.950000.24-36.84-73.910.0350.050.04.660.00.00.210.023.530000.58152.1787.10.7979.5564.580000.58152.1787.10.0000
23Q1 (14)1.95-30.11-51.010.71300.066.670.650.0-18.750001.6-20.060.00.05-79.170.03.3716.6144.0259.754.243.01.4944.66175.930000.38-29.63-76.690.02-33.33100.04.660.00.00.2123.5323.530000.23-58.93-11.540.44-39.732.330000.23-58.93-11.540.0000
22Q4 (13)2.793.72-30.770.05-86.49-89.80.65-12.16-18.750002.090.48-17.70.24500.0-17.242.8940.98-7.6757.3453.015.781.03-12.7198.080000.54-26.03-70.490.0350.0200.04.660.00.00.170.030.770000.5660.0-21.130.7340.38-13.10000.5660.0-21.130.0000
22Q3 (12)2.69-5.61-3.240.37-22.9219.350.740.0-15.910001.056.06-33.120.04-20.0-84.02.05-7.66-28.3237.481.12-34.091.1834.0928.260000.73-20.65-64.040.020.004.660.0-0.850.170.030.770000.3512.9-14.630.528.33-3.70000.3512.9-14.630.0000
22Q2 (11)2.85-28.39-21.490.4814.2984.620.74-7.5-24.490000.99-1.065.00.050.0150.02.22-5.13-0.8937.06-11.314.730.8862.9637.50000.92-43.56-58.740.02100.0100.04.660.0-0.850.170.030.770000.3119.2382.350.4811.6360.00000.3119.2382.350.000-100.0
22Q1 (10)3.98-1.2447.960.42-14.29147.060.80.05.260001.0-58.85-41.860.05-82.76400.02.34-25.24-6.441.79-15.6325.520.543.8542.110001.63-10.9331.450.010.00.04.660.0-0.850.1730.7730.770000.26-63.38-3.70.43-48.8110.260000.26-63.38-3.70.0000
21Q4 (9)4.0344.9639.450.4958.06250.00.8-9.09-8.050002.4354.78113.160.2916.0222.223.139.4458.8849.53-12.985.530.52-43.48-22.390001.83-9.8535.560.0100.04.66-0.85-0.850.130.062.50000.7173.174.410.8455.5610.530000.7173.174.410.0000
21Q3 (8)2.78-23.42-9.450.3119.23-31.110.88-10.2-3.30001.57161.67-45.30.25350.019.052.8627.68-20.1156.8660.6818.80.9243.7567.270002.03-8.9730.970-100.0-100.04.70.00.00.130.062.50000.41141.18-29.310.5480.0-18.180000.41141.18-29.310.00-100.00
21Q2 (7)3.6334.9438.020.2652.94-62.860.9828.9560.660000.6-65.12-66.29-0.1-1100.0-166.672.24-10.4-11.8135.396.300.6468.42100.00002.2379.84284.480.010.00.04.70.00.00.130.062.50000.17-37.04-55.260.3-23.08-33.330000.17-37.04-55.260.0400
21Q1 (6)2.69-6.9223.390.1721.43-76.710.76-12.6411.760001.7250.888.180.01-88.89-80.02.526.9-12.5933.2924.7100.38-43.28-13.640001.24-8.1569.860.010.00.04.70.00.00.1362.5160.00000.27-60.29-32.50.39-48.68-13.330000.27-60.29-32.50.0000
20Q4 (5)2.89-5.8614.230.14-68.89-83.910.87-4.416.00001.14-60.28-8.060.09-57.14-25.01.97-44.97-8.3726.69-44.2300.6721.82-41.740001.35-12.953.410.010.00.04.70.00.00.080.060.00000.6817.2494.290.7615.1590.00000.6817.2494.290.0000
20Q3 (4)3.0716.730.00.45-35.710.00.9149.180.0000.02.8761.240.00.2140.00.03.5840.940.047.8600.00.5571.880.0000.01.55167.240.00.010.00.04.70.00.00.080.00.0000.00.5852.630.00.6646.670.0000.00.5852.630.00.0000.0

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