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)28.882.45002.46000107.59-9.576.06-1.1425.43-31.2123.64-23.9316.76-8.42003.68-50.070.333.128.630.09.27.10.74-63.1835.5919.5145.5412.78-2.14033.4515.190.000
2022 (9)28.1962.27.5276.880000118.988.056.1375.1436.97-5.531.07-12.5318.30.22007.3710.990.326.678.630.08.594.252.01-11.4529.7822.9640.3816.23-0.74029.0430.750.000
2021 (8)17.38-2.081.99-36.420000110.1220.713.5-55.2439.1220.9635.520.2118.2651.66006.6400.33.458.630.08.2410.462.272.2524.226.4134.747.06-2.01022.218.390.000
2020 (7)17.7520.673.130000091.236.257.8211.432.3414.1935.457.4712.0420.6400000.29141.678.630.07.4610.362.2220.022.7612.432.4512.44-2.27020.4913.640.000
2019 (6)14.711.0300000085.8612.067.0217.7928.3213.4232.981.219.98-9.680.580.0000.12-7.698.630.06.769.741.8541.2220.257.6628.869.78-2.22018.036.310.000
2018 (5)14.56-21.471.0-67.74000076.628.425.9619.224.9719.4232.5910.1411.0527.750.58-1.69000.1344.448.630.06.168.831.3133.6718.8112.6326.2912.64-1.85016.9610.20.000
2017 (4)18.54-13.083.110.32000070.67-3.155.0-47.1520.91-5.3429.59-2.268.6513.970.59-1.67000.0928.578.630.05.6619.920.9834.2516.7-13.8723.34-6.04-1.31015.39-16.40.000
2016 (3)21.330.282.81-28.68000072.9720.739.4640.9822.0919.5330.27-0.997.59-13.650.6-1.64000.0775.08.630.04.7216.540.730.019.3925.9124.8423.09-0.98018.4113.570.000
2015 (2)21.2731.223.9430.9000060.441.756.7117.7218.481.5930.58-0.158.7913.710.610.0000.040.08.630.04.0516.380.730.015.421.2620.1819.340.81-30.1716.2116.960.000
2014 (1)16.21-12.03.01-47.92000059.4-1.355.76.3418.194.8430.626.277.736.180.61-1.61000.04-33.338.630.03.4818.370.730.012.722.9416.9120.791.16152.1713.8628.450.000
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
23Q4 (20)28.88-2.132.450-100.0-100.02.46-4.65000022.34-21.53-36.410.61-67.2-75.625.43-21.34-31.2123.64-11.99-23.9316.76-5.95-8.420003.68-4.91-50.070.33-2.943.128.630.00.09.20.07.10.740.0-63.1835.591.8319.5145.541.4312.78-2.14-181.58-189.1933.45-2.1615.190.0000
23Q3 (19)29.51-9.2827.971.773.51-67.342.580000028.473.41-10.841.86-28.46-20.1732.3312.06-12.8326.8615.28-14.9617.820.51-14.980003.87-48.19-49.210.34-5.566.258.630.00.09.20.07.10.740.0-63.1834.955.6228.2644.94.3518.66-0.7667.38-2633.3334.1911.1525.330.0000
23Q2 (18)32.539.6872.31.71-44.84-20.0900000027.53-5.88-3.172.6165.3164.5628.85-9.05-9.7923.30-8.39-16.9617.73-0.39-24.10007.472.194.770.365.8824.148.630.00.09.27.17.10.74-63.18-63.1833.097.5432.7843.034.0421.18-2.33-294.92-202.630.761.9227.370.0000
23Q1 (17)29.665.2127.523.1-58.6750.4900000029.25-16.7424.520.98-60.8462.9631.72-14.21.825.43-18.16-11.1517.8-2.73-18.830007.31-0.816.40.346.259.688.630.00.08.590.04.252.010.0-11.4530.773.3228.4841.362.4320.02-0.5920.27-1.7230.183.9329.140.0000
22Q4 (16)28.1922.2562.27.538.38276.8800000035.1310.024.552.57.3594.4436.97-0.32-5.531.07-1.61-12.5318.3-12.690.220007.37-3.2810.990.320.06.678.630.00.08.590.04.252.010.0-11.4529.789.2822.9640.386.7116.23-0.74-2566.6763.1829.046.4530.750.0000
22Q3 (15)23.0622.1413.995.42153.27169.6500000031.9312.3112.112.3347.47153.2637.0915.9817.2331.5812.573.1120.96-10.272.540007.626.8714.070.3210.340.08.630.00.08.590.04.252.010.0-11.4527.259.3514.0237.846.569.970.03103.9101.2127.2812.9627.30.0000
22Q2 (14)18.88-18.83-18.482.143.88000000028.4321.0321.961.58685.19182.1431.982.6315.228.05-1.980.2723.366.5218.280007.133.786.580.29-6.45-9.388.630.00.08.594.2515.152.01-11.45-9.4624.924.05-0.2435.513.052.42-0.77-32.7672.9824.153.349.130.0000
22Q1 (13)23.2633.8314.022.063.52-34.3900000023.49-30.09-5.05-0.27-175.0-116.2731.16-20.352.228.62-19.43-6.5721.9320.159.140006.873.460.290.313.33-8.828.630.00.08.240.010.462.270.02.2523.95-1.11-1.9234.46-0.811.03-0.5871.1476.0323.375.226.230.0000
21Q4 (12)17.38-14.09-2.081.99-1.0-36.4200000033.617.9825.470.36-60.87-84.2839.1223.6420.9635.5215.980.2118.26-10.6751.660006.64-0.600.3-6.253.458.630.00.08.240.010.462.270.02.2524.221.346.4134.740.967.06-2.0118.6211.4522.213.648.390.0000
21Q3 (11)20.23-12.6524.652.010-37.1900000028.4822.1816.770.9264.29-61.1831.6413.987.1130.639.46-8.7620.443.4970.90006.68-0.1500.320.0128.578.630.00.08.2410.4610.462.272.252.2523.9-4.3216.5334.41-0.7513.98-2.4713.3321.8421.43-3.1623.520.0000
21Q2 (10)23.1613.5351.170-100.0000000023.31-5.78-1.350.56-66.27-75.3327.76-8.951.8327.98-8.66-12.3419.7543.3279.2200-100.06.69-2.3400.32-5.88166.678.630.00.07.460.00.02.220.00.024.982.2937.7134.671.6424.58-2.85-17.7722.5522.130.5953.040.0000
21Q1 (9)20.414.9327.983.140.32000000024.74-7.6250.581.66-27.5184.4430.49-5.7238.1530.63-13.5916.3213.7814.4556.2400-100.06.85000.3417.24209.098.630.00.07.460.010.362.220.020.024.427.2915.4634.115.1214.62-2.42-6.6115.6822.07.3720.350.0000
20Q4 (8)17.759.3720.673.13-2.19000000026.789.813.722.29-3.38100.8832.349.4814.1535.455.67.4512.040.6720.6400-100.00000.29107.14141.678.630.00.07.460.010.362.220.020.022.7610.9712.432.457.4912.44-2.2728.16-2.2520.4918.113.640.0000
20Q3 (7)16.235.9413.023.20000000024.393.2211.882.374.4111.2729.548.366.1133.575.17011.968.5317.370-100.0-100.00000.1416.6716.678.630.00.07.460.010.362.220.020.020.5113.077.4930.198.488.99-3.1614.13-56.4417.3519.991.70.0000
20Q2 (6)15.32-3.89-17.500000000023.6343.827.262.27152.22-2.9927.2623.5210.8631.9221.2011.0224.9420.570.57-1.72-1.720000.129.09-7.698.630.00.07.4610.3610.362.2220.020.018.14-14.234.4927.83-6.497.16-3.68-28.22-140.5214.46-20.9-8.650.0000
20Q1 (5)15.948.36-4.8900-100.000000016.43-30.23-11.140.9-21.05-36.1722.07-22.1-1.3926.33-20.1808.82-11.62-10.550.580.00.00000.11-8.33-15.388.630.00.06.760.09.741.850.041.2221.154.444.629.763.127.48-2.87-29.28-124.2218.281.39-3.480.0000
19Q4 (4)14.712.440.0000.0000.0000.023.558.030.01.14-46.480.028.331.760.032.9900.09.98-2.060.00.580.00.0000.00.120.00.08.630.00.06.760.00.01.850.00.020.256.130.028.864.190.0-2.22-9.90.018.035.690.00.0000.0

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