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
2024 (10)6.22-47.911.5-56.144.46-14.070045.14-45.36-6.0012.93-19.8428.6446.711.65-8.637.850.5118.52-10.440.0912.551.280.00.76230.431.710.0-3.390-0.920-1.710-5.100.0011.93
2023 (9)11.9442.483.42-63.625.19136.990082.61-8.265.27177.3716.1337.3919.5349.7712.75-24.967.8159.7120.687.090.0860.051.287.660.23360.01.71307.145.29182.897.23208.97-1.7103.582137.50.000
2022 (8)8.38-20.729.456.932.19-46.970090.0546.261.9313.0411.7439.2613.04-4.7816.998.084.89-1.8119.31-9.810.0525.047.636.840.0500.4201.87306.522.34408.7-1.7100.1600.000
2021 (7)10.57-35.235.9916.544.138.970061.5733.150.4608.4310.7813.69-16.8115.7294.84.9864.921.41-14.90.04300.044.580.000000.4600.460-1.750-1.2900.000
2020 (6)16.32276.045.14-29.13.79-73.420046.244.12-2.8607.61342.4416.46324.938.0767.783.02151.6725.1651.20.01-66.6744.5817.630000-6.820-6.820-1.750-8.5700.00197.45
2019 (5)4.34134.597.25-18.3614.26266.580044.4115.92-2.0101.72-46.423.87-53.784.81-14.411.2500.016.64-41.310.03-57.1437.9-20.530000-3.960-3.960-1.760-5.7200.000
2018 (4)1.85-81.728.88-29.133.89-56.780038.31-42.27-11.5703.21-9.078.3857.525.62-25.170.2028.355.670.07-12.547.690.00000-19.610-19.610-1.760-21.3700.000
2017 (3)10.12-7.6612.532.969.094.380066.36-14.43-9.5103.5365.735.3293.677.51-9.410026.8342.260.08-38.4647.6911.710000-9.50-9.5000-9.500.0481.11
2016 (2)10.9637.3412.17143.894.6342.460077.558.690.13-92.442.13-27.052.75-32.898.296.560.07-36.3618.863.510.138.3342.6921.3100000.0100.0100.010.00.0200.02-0.95
2015 (1)7.98183.994.99152.023.25-28.880071.3513.811.720.582.924.664.09-8.047.782.910.11018.22-19.020.12140.035.1911.610000-0.120-0.1200.010-0.1100.0273.03
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
24Q4 (20)6.22-1.89-47.911.5-4.46-56.144.46-26.16-14.070007.51-37.73-59.51-6.71-3827.78-806.3212.93-21.16-19.8428.64-1.8846.711.653.1-8.637.85-0.250.5118.52-0.38-10.440.09-10.012.551.280.00.00.760.0230.431.710.00.0-3.39-202.42-164.08-0.92-115.92-112.72-1.710.00.0-5.1-418.75-242.460.009.811.93
24Q3 (19)6.34-21.73-50.121.5757.0-66.886.043.0751.7600012.06-13.17-35.090.18-40.0-84.0716.4-18.4934.5429.19-9.03121.311.32.17-11.937.870.25-2.4818.59-7.92-8.20.10.042.8651.280.00.00.760.0230.431.710.00.03.315.75-23.735.783.21-7.96-1.710.00.01.612.68-39.160.00-0.240.67
24Q2 (18)8.1-7.64-4.031.0-50.25-77.535.864.4674.9300013.8918.92-41.370.336.36-79.0220.1215.37114.0432.0933.4229.6311.06-9.345.437.850.1347.8320.198.32-5.390.142.8642.8651.280.07.660.76230.43230.431.710.00.03.13-43.19-2.495.6-24.838.74-1.710.00.01.42-62.63-5.330.002.47-14.2
24Q1 (17)8.77-26.55-7.492.01-41.23-71.575.618.09129.9200011.68-37.04-46.40.22-76.84-87.517.448.1281.4824.0623.2129.7412.2-4.31-11.277.840.3846.8218.64-9.863.50.07-12.540.051.280.07.660.230.0360.01.710.0307.145.514.1651.377.453.0481.71-1.710.00.03.86.1596.890.00-0.29-17.48
23Q4 (16)11.94-6.0642.483.42-27.85-63.625.1930.4136.9900018.55-0.16-34.570.95-15.93-23.3916.1332.3237.3919.5348.0249.7712.75-0.62-24.967.81-3.2259.7120.682.127.090.0814.2960.051.280.07.660.230.0360.01.710.0307.145.2921.89182.897.2315.13208.97-1.710.00.03.5836.122137.50.00-1.240
23Q3 (15)12.7150.5940.294.746.52-62.353.9818.81-57.6600018.58-21.57-18.261.13-20.98391.312.1929.687.6913.1935.5-1.9412.8322.31-37.358.0751.9864.6920.25-5.1122.80.070.040.051.287.667.660.230.0360.01.710.0307.144.3435.2578.126.2821.94470.91-1.710.00.02.6375.33345.790.00-14.970
23Q2 (14)8.44-10.979.94.45-37.06-41.833.3537.3-67.9400023.698.7225.281.43-18.75921.439.4-2.1930.929.73-7.032.3410.49-23.71-36.085.31-0.569.7121.3418.4952.430.0740.075.047.630.05.940.23360.0360.01.71307.14307.143.21-11.81646.515.1525.61472.22-1.710.02.291.5-22.28213.640.00-1.450
23Q1 (13)9.4813.1328.467.07-24.7916.472.4411.42-76.6500021.79-23.148.621.7641.94506.99.61-18.1427.2810.47-19.69-2.5613.75-19.0717.225.349.24.518.01-6.7324.720.050.025.047.630.06.840.050.000.420.003.6494.65385.334.175.21446.67-1.710.0-11.041.931106.25344.30.0000
22Q4 (12)8.38-7.51-20.729.4-25.3456.932.19-76.7-46.9700028.3524.7326.281.24439.13-49.3911.743.7139.2613.04-3.08-4.7816.99-17.048.084.89-0.2-1.8119.3117.1-9.810.050.025.047.630.06.840.050.000.420.001.87192.19306.522.34112.73408.7-1.710.02.290.16114.95112.40.0000
22Q3 (11)9.0617.974.1412.5964.5883.269.4-10.05108.4300022.7320.261.660.2364.29121.711.3257.6663.1113.4541.42-3.9420.4824.879.494.91.2471.3316.4917.79-27.040.0525.0047.635.946.840.050.000.420.000.6448.84132.161.122.22155.28-1.712.292.29-1.0718.9471.390.000-100.0
22Q2 (10)7.684.07-9.867.6526.0312.510.450.0168.6400018.91-5.7338.130.14-51.72114.897.18-4.9-28.569.51-11.48-53.6216.4139.940.624.84-5.2865.1914.0-3.05-42.150.040.0300.044.960.850.850.05000.42000.43-42.67146.740.920.0197.83-1.75-13.640.0-1.32-67.0950.560.000-100.0
22Q1 (9)7.38-30.180.966.071.3472.9310.45153.03150.000020.06-10.6576.430.29-88.161350.07.55-10.44-17.9310.75-21.52-44.4511.73-25.3821.055.112.6172.0514.44-32.55-40.940.040.0300.044.580.00.00000000.7563.04111.030.7563.04111.03-1.5412.012.0-0.7938.7690.760.000-100.0
21Q4 (8)10.5721.49-35.235.99-12.8116.544.13-8.438.9700022.4559.67115.042.45331.132141.678.4321.4710.7813.69-2.22-16.8115.7237.7794.84.9874.1364.921.41-5.27-14.90.040300.044.580.00.00000000.46123.12106.740.46123.12106.74-1.750.00.0-1.2965.5184.950.00-100.0-100.0
21Q3 (7)8.72.11139.016.871.034.414.5115.94-67.1500014.062.74.15-1.06-12.77-180.926.94-30.9562.1514.00-31.73011.41-2.23132.862.86-2.39-7.1422.6-6.6153.640-100.0-100.044.580.017.63000000-1.99-116.370.3-1.99-116.370.3-1.750.0-0.57-3.74-40.0755.690.01185.9190.03
21Q2 (6)8.5216.55127.816.893.73-16.053.89-6.94-71.7300013.6920.411.76-0.94-4800.0-264.9110.059.24297.2320.516.03011.6720.43179.192.93-1.35-5.7924.2-1.0257.860.010.0-50.044.580.017.63000000-0.9286.4788.51-0.9286.4788.51-1.750.0-0.57-2.6768.7772.620.002.01-36.46
21Q1 (5)7.31-55.21150.343.51-31.71-58.614.1810.29-71.0300011.378.9113.130.02116.67100.439.220.89438.0119.3417.5409.6920.07130.172.97-1.66-6.0124.45-2.8251.110.010.0-66.6744.580.017.63000000-6.80.2920.75-6.80.2920.75-1.750.00.57-8.550.2317.310.00-0.046.39
20Q4 (4)16.32348.350.05.14-21.880.03.79-72.40.0000.010.44-22.670.0-0.12-109.160.07.6177.80.016.4600.08.0764.690.03.02-1.950.025.1671.040.00.01-50.00.044.5817.630.0000.0000.0-6.82-1.790.0-6.82-1.790.0-1.75-0.570.0-8.57-1.540.00.00-34.810.0

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