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)10.3745.4410.8524.71000010.71-19.781.28-30.432.1-31.3719.61-14.465.03-35.1800000010.040.01.119.570.0860.05.979.947.1511.720.3206.2915.840.000
2022 (9)7.1322.518.711.4000013.357.921.8447.23.0624.3922.9215.267.7613.1200000010.040.00.9216.460.05-78.265.4337.126.428.51005.4336.430.000
2021 (8)5.82-19.287.81-12.15000012.373.61.2512.612.46-16.6119.89-19.516.864.7300000010.040.00.7916.180.2364.293.9620.04.9821.170.02100.03.9820.240.000
2020 (7)7.21-8.048.8940.89000011.94-23.021.11-40.322.95-9.7924.7117.196.556.3300000010.048.070.6838.780.147.693.3-0.64.114.310.01-91.673.31-3.780.000
2019 (6)7.8429.166.3128.78000015.5169.321.86116.283.2714.7421.08-32.246.164.76000.150009.290.00.4919.510.1330.03.3269.393.9459.510.12500.03.4473.740.000
2018 (5)6.070.664.9204.3500009.1611.840.86177.422.85-15.1831.11-24.165.8817.60000009.290.00.417.890.1100.01.9647.372.4740.340.0201.9860.980.000
2017 (4)6.03-0.171.61123.6100008.195.410.31416.673.36-5.3541.03-10.215.0-7.750000009.290.00.382.70.050.01.334.721.763.53-0.101.230.820.000
2016 (3)6.04241.240.72-65.7100007.77-32.080.06-97.973.55-34.9845.69-4.275.4218.080000009.2930.110.37428.570.050.01.27-56.951.7-44.81-0.0501.22-58.640.000
2015 (2)1.77-40.22.116.67000011.4423.012.95298.655.46105.2647.7366.874.59-25.370000007.140.00.0700.050.02.95298.653.08289.87002.95293.330.000
2014 (1)2.96-19.131.8100.00.54-27.03009.3101.740.7402.6648.628.60-26.346.1554.14000.63-46.15007.140.0000.050.00.7400.7900.0100.7500.000
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)11.235.15-6.0311.0-15.381.380000001.53-5.56-33.770.05-83.33-86.491.72-16.5-20.3723.43-7.6319.774.1-13.32-29.5500000000010.040.00.01.230.011.820.080.00.06.280.965.377.590.666.30.46-9.8411.116.740.1511.40.0000
24Q2 (19)10.68-34.884.613.02.3615.350000001.62-19.8-65.310.3-37.5-60.532.065.64-46.0725.3745.32-29.44.73-2.47-32.0400000000010.040.00.01.2311.8211.820.080.00.06.22-3.7211.277.54-1.3111.370.5110.872650.06.73-2.7520.830.0000
24Q1 (18)16.458.15126.8312.717.0538.040000002.02-6.9130.320.480242.861.95-7.14-13.3317.46-11.05-40.84.85-3.58-39.3800000000010.040.00.01.10.019.570.080.060.06.468.2115.987.646.8516.820.4643.75820.06.9210.0223.130.0000
23Q4 (17)10.37-13.2245.4410.850.024.710000002.17-6.06-13.550-100.0-100.02.1-2.78-31.3719.630.31-14.315.03-13.57-35.1800000000010.040.00.01.10.019.570.080.060.05.970.179.947.150.1411.720.32255.5606.293.9715.840.0000
23Q3 (16)11.9517.04136.6310.85-3.7388.70000002.31-50.5421.580.37-51.32-13.952.16-43.46-12.5519.57-45.560.25.82-16.38-25.8600000000010.040.00.01.10.019.570.080.060.05.966.6213.097.145.4714.420.09550.0-30.776.058.6212.040.0000
23Q2 (15)10.2141.2218.1711.2722.5222.00000004.67201.29179.640.76442.86347.063.8269.7855.9235.9421.8687.896.96-13.010.4800000000010.040.00.01.119.5719.570.0860.060.05.590.3615.56.773.5216.52-0.02-140.0-125.05.57-0.8913.210.0000
23Q1 (14)7.231.435.659.25.756.360000001.55-38.25-78.710.140.0-87.162.25-26.47-72.0529.4928.75-34.368.03.0976.2100000000010.040.00.00.920.016.460.050.0-78.265.572.589.866.542.197.390.050-64.295.623.57.870.0000
22Q4 (13)7.1341.1922.518.751.311.40000002.5132.1139.440.14-67.440.03.0623.8924.3922.9017.315.177.76-1.1513.1200000000010.040.00.00.920.016.460.050.0-78.265.433.0437.126.42.5628.510-100.0-100.05.430.5636.430.0000
22Q3 (12)5.05-41.55-16.395.7564.29-4.330000001.913.77-7.770.43152.94126.322.470.820.8219.532.09-2.217.8524.623.2300000000010.040.00.00.920.016.460.050.0-78.265.278.8837.966.247.429.190.1362.5360.05.49.7643.240.0000
22Q2 (11)8.6462.114.443.5-59.54-44.530000001.67-77.06-75.370.17-84.4-75.362.45-69.5713.9519.13-57.427.996.338.779.7600000000010.040.00.00.9216.4635.290.05-78.26-64.294.84-4.5414.695.81-4.615.280.08-42.86300.04.92-5.5717.70.0000
22Q1 (10)5.33-8.42-28.468.6510.7614.120000007.28304.44320.811.09678.57373.918.05227.24210.8144.92125.89100.54.54-33.82-34.7700000000010.040.00.00.790.016.180.230.064.295.0728.0343.636.0922.2940.00.14600.01500.05.2130.948.010.0000
21Q4 (9)5.82-3.64-19.287.8129.95-12.150000001.8-12.625.880.14-26.327.692.460.41-16.6119.89-0.4-19.516.867.694.7300000000010.040.00.00.790.016.180.230.064.293.963.6620.04.983.1121.170.02140.0100.03.985.5720.240.0000
21Q3 (8)6.04-20.0-20.06.01-4.75-36.60000002.06-69.626.740.19-72.4658.332.4513.95-10.2619.9712.75-2.586.3710.9813.9500000000010.040.00.00.7916.1816.180.2364.2964.293.82-9.4820.54.83-4.1721.05-0.05-25.0-225.03.77-9.8117.450.0000
21Q2 (7)7.551.342.446.31-16.75-27.890000006.78291.919.350.69200.02.992.15-16.99-71.5217.71-20.9505.74-17.5312.1100000000010.040.00.00.680.000.140.004.2219.5505.0415.8630.23-0.04-300.0-157.144.1818.755871.430.0000
21Q1 (6)7.453.334.347.58-14.74-10.820000001.731.76-18.010.2376.9221.052.59-12.2-16.4522.40-9.3206.966.2611.7200000-100.000010.040.08.070.680.038.780.140.07.693.536.970.864.355.845.33-0.01-200.0-107.693.526.34-3.030.0000
20Q4 (5)7.21-4.5-8.048.89-6.2240.890000001.7-11.92-44.810.138.33-60.612.958.06-9.7924.7120.5506.5517.176.3300000-100.000010.040.08.070.680.038.780.140.07.693.34.1-0.64.113.014.310.01-75.0-91.673.313.12-3.780.0000
20Q3 (4)7.552.440.09.488.340.0000.0000.01.93-68.870.00.12-82.090.02.73-63.840.020.5000.05.599.180.0000.0000.0000.010.040.00.00.6800.00.1400.03.1700.03.993.10.00.04-42.860.03.214485.710.00.0000.0

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