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)4.327.20000004.18-42.42-1.0400.33-62.927.89-35.60.69-56.337.26-2.16000.07-12.57.860.01.530.00.0350.01.86-40.03.43-26.39-0.0201.84-40.070.000
2022 (9)4.03-6.060000007.26-51.6-1.2700.89-54.8212.26-6.661.58-45.897.42-6.08000.08166.677.86-2.01.5341.670.020.03.1-53.244.66-39.72-0.0303.07-53.560.000
2021 (8)4.29-12.0900000015.082.484.52137.891.97111.8313.1316.082.92300.07.92.33000.0350.08.020.251.0821.350.020.06.63115.267.7393.25-0.0206.61116.010.000
2020 (7)4.8841.450000008.22103.971.900.9386.011.31-8.810.7348.987.721.58000.02100.08.01.140.890.00.0203.08118.444.073.16-0.0203.06125.00.000
2019 (6)3.45-13.320000004.03-16.56-0.4800.5-32.4312.41-19.020.498.897.6-0.13000.010.07.910.00.890.0001.41-31.222.31-21.69-0.0501.36-30.610.000
2018 (5)3.98-39.240000004.8331.25-0.2600.7415.6215.32-11.90.4540.627.6117.08000.010.07.910.130.8925.350.0102.05-30.742.95-19.62-0.0901.96-28.470.000
2017 (4)6.55-19.930000003.68-8.01.82171.640.64-3.0317.395.40.32-3.036.50000.01-50.07.91.410.7110.94002.96104.143.6775.6-0.2202.74-20.810.000
2016 (3)8.189.80000004.09.590.67-30.210.6622.2216.5011.530.3337.500000.02-50.07.790.260.6416.36001.4534.262.0929.012.018.063.4617.690.000
2015 (2)7.45-1.190000003.650.830.9618.520.54-14.2914.79-14.990.24-4.01.2415.89000.04-20.07.770.650.5517.02001.0835.01.6227.561.8680.582.9460.660.000
2014 (1)7.5419.680000003.62-5.730.812600.00.6334.0417.4042.190.2538.891.07-0.93000.05-16.677.720.00.47-63.85000.801.27170.211.03-45.51.8372.640.000
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)4.321.177.20000000001.0212.09-38.55-0.72-614.29-125.00.33-31.25-62.927.89-20.72-35.60.69-2.82-56.337.26-0.14-2.160000.070.0-12.57.860.00.01.530.00.00.030.050.01.86-27.63-40.03.43-16.95-26.39-0.02-100.033.331.84-28.12-40.070.0000
23Q3 (19)4.27-7.9716.990000000000.91-26.61-6.190.14170.0114.430.4820.0-50.09.9621.49-17.530.71-7.79-65.27.272.39-5.340000.070.0600.07.860.00.01.530.00.00.030.050.02.575.33-23.964.133.25-16.23-0.0175.00.02.566.67-24.040.0000
23Q2 (18)4.6420.2129.970000000001.2422.77-53.73-0.225.93-433.330.4-38.46-80.958.20-20.3-54.610.77-40.31-67.517.11.0-8.510000.070.0250.07.860.00.01.530.00.00.0350.050.02.44-7.58-43.914.0-4.53-32.2-0.04-33.33-300.02.4-8.05-44.70.0000
23Q1 (17)3.86-4.2229.970000000001.01-39.16-48.21-0.2715.62-575.00.65-26.97-64.0910.28-16.1-22.151.29-18.35-55.977.03-5.26-11.680000.07-12.5250.07.860.00.01.530.041.670.020.00.02.64-14.84-44.34.19-10.09-28.25-0.030.0-200.02.61-14.98-44.820.0000
22Q4 (16)4.0310.41-6.060000000001.6671.13-29.36-0.3267.01-39.130.89-7.29-54.8212.261.52-6.61.58-22.55-45.897.42-3.39-6.080000.08700.0166.677.860.0-2.01.530.041.670.020.00.03.1-8.28-53.244.66-5.48-39.72-0.03-200.0-50.03.07-8.9-53.560.0000
22Q3 (15)3.652.24-38.960000000000.97-63.81-79.14-0.97-1716.67-155.110.96-54.29-51.2712.08-33.12-3.642.04-13.923.557.68-1.03-1.160000.01-50.00.07.860.0-1.631.530.041.670.020.00.03.38-22.3-50.734.93-16.44-38.07-0.010.050.03.37-22.35-50.730.0000
22Q2 (14)3.5720.2-47.880000000002.6837.44-43.580.06250.0-97.142.116.0260.3118.0636.6791.042.37-19.1188.17.76-2.511.040000.020.00.07.860.0-1.631.5341.6771.910.020.00.04.35-8.23-17.775.91.03-4.84-0.010.050.04.34-8.25-17.650.0000
22Q1 (13)2.97-30.77-39.630000000001.95-17.02-40.18-0.0482.61-104.441.81-8.1237.1213.210.666.392.930.34184.477.960.761.40000.02-33.330.07.86-2.0-1.631.080.021.350.020.00.04.74-28.5148.595.84-24.4542.09-0.0150.050.04.73-28.4449.210.0000
21Q4 (12)4.29-28.26-12.090000000002.35-49.46-23.2-0.23-113.07-125.01.970.0111.8313.124.7316.02.9248.22300.07.91.672.330000.03200.050.08.020.380.251.080.021.350.020.00.06.63-3.35115.267.73-2.8993.25-0.020.00.06.61-3.36116.010.0000
21Q3 (11)5.98-12.747.650000000004.65-2.1166.671.76-16.19109.521.9750.38140.2412.5332.59-3.871.9756.35207.817.771.173.320000.01-50.00.07.990.0-0.51.0821.3521.350.020.00.06.8629.68214.687.9628.39156.77-0.020.033.336.8429.79218.140.0000
21Q2 (10)6.8539.2397.410000000004.7545.71212.52.1133.33740.01.31-0.76167.359.45-23.89-15.131.2622.33207.327.68-2.170.920000.020.00.07.990.00.380.890.00.00.020.00.05.2965.83291.856.250.85174.34-0.020.050.05.2766.25302.290.0000
21Q1 (9)4.920.8256.690000000003.266.54283.530.9-2.171000.01.3241.94221.9512.429.7619.631.0341.1106.07.851.685.370000.020.00.07.99-0.121.140.890.00.00.020.003.193.57184.824.112.75104.48-0.020.050.03.173.59193.520.0000
20Q4 (8)4.8820.4941.450000000003.069.68170.80.929.5200.9313.4186.011.31-13.21-8.810.7314.0648.987.722.661.580000.02100.0100.08.0-0.371.140.890.00.00.020.003.0841.28118.444.029.0373.16-0.0233.3360.03.0642.33125.00.0000
20Q3 (7)4.0516.714.110000000002.7983.55210.00.84236.0286.670.8267.3554.7213.0417.0600.6456.118.527.52-1.18-2.970000.01-50.00.08.030.881.520.890.00.00.020.002.1861.4857.973.137.1735.96-0.0325.050.02.1564.1262.880.0000
20Q2 (6)3.4710.51-14.950000000001.5278.8242.060.25350.0316.670.4919.51-7.5511.147.2900.41-18.0-30.517.612.150.660000.020.0100.07.960.760.630.890.00.00.02001.3520.54-26.632.2612.44-17.22-0.040.033.331.3121.3-26.40.0000
20Q1 (5)3.14-8.99-33.890000000000.85-24.78-8.6-0.10-25.00.41-18.0-25.4510.38-16.3400.52.04-19.357.45-1.97-4.360000.02100.0100.07.9-0.13-0.130.890.00.000-100.01.12-20.57-43.152.01-12.99-29.97-0.0420.042.861.08-20.59-43.160.0000
19Q4 (4)3.45-11.310.0000.0000.0000.01.1325.560.00100.00.00.5-5.660.012.4100.00.49-9.260.07.6-1.940.0000.00.010.00.07.910.00.00.890.00.0000.01.412.170.02.311.320.0-0.0516.670.01.363.030.00.0000.0

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