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)234.2831.5411.01-29.17.66271.8400713.45-43.13-27.410138.14-55.5819.36-21.8954.59-63.380.876.191.92-25.430.310.033.790.030.9912.5315.8213.16149.06-23.13195.86-16.81-23.110125.95-29.270.017.25
2022 (9)178.1-2.0515.53182.882.06136.78001254.61-5.2334.44-21.44310.99-19.0724.79-14.61149.0744.240.82192.86123.2711.540.3140.9133.790.027.5418.9113.98-3.59193.97.58235.438.05-15.820178.087.120.01-27.28
2021 (8)181.831.65.4900.87-97.6001323.784.1543.8417.5384.29-1.6529.03-5.57103.35-2.750.2840.0110.52245.810.2210.033.79-0.4423.1619.214.5-29.03180.2320.21217.8914.81-13.980166.2522.760.010
2020 (7)178.9723.950036.25287.7001271.056.1737.3110.22390.7340.0730.7431.94106.27-12.050.2-13.0431.96-48.870.2-31.0333.940.019.4321.1320.4392.01149.938.94189.7815.51-14.50135.4315.560.000
2019 (6)144.3952.878.61-1.269.35950.56001197.24-6.7933.85-14.95278.95-37.5523.30-33.0120.83-0.330.23-11.5462.5131.960.29-23.6833.940.016.0433.010.6486.34137.629.06164.314.13-20.430117.191.420.000
2018 (5)94.45-26.148.7290.810.89-95.1001284.44-1.8139.8-42.77446.67103.8234.78107.58121.236.570.26047.37136.610.38-2.5633.940.012.06136.015.7124.95126.190.98143.966.92-10.640115.55-3.110.000
2017 (4)127.8869.714.57-77.118.1763.4001308.1664.8469.54140.04219.1549.716.75-9.18113.76163.580020.02-37.940.39333.3333.949.75.11131.224.570124.9766.29134.6474.04-5.710119.2668.970.000
2016 (3)75.3518.5719.96-45.7511.12-44.3700793.61-15.2828.9731.03146.39-17.4318.45-2.5343.16-47.680032.26-56.470.09-52.6330.94-0.032.2100075.1530.3177.3634.14-4.57070.5813.270.000
2015 (2)63.55-4.5236.7920.519.9957.2800936.7923.3222.1165.62177.2971.7818.9339.2982.4982.70074.11-6.520.190.030.958.22000057.6739.7457.6739.744.6430.762.3139.020.000
2014 (1)66.56106.6430.53-39.6212.717.5300759.63-5.4413.35-43.14103.21-44.4113.59-41.2145.15-16.90.3-64.7179.28279.880.19-17.3928.66.64000041.2747.8241.2747.823.55265.9844.8255.140.000
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)133.9-32.65-39.677.466.27-42.76.8-1.7352.13000183.7113.045.64-0.5521.4393.18180.0633.352.9226.2331.4427.7863.6115.76-32.091.7485.1197.7397.91-1.371.790.270.0-22.8633.790.00.030.990.00.015.820.00.0148.26-0.38-6.18195.07-0.29-4.76-11.7630.2140.82136.53.42-1.20.01-6.92-21.36
24Q2 (19)198.8211.4315.737.02-6.77-65.796.920.8757.63000162.527.57-21.34-0.7-237.25-156.91135.03-3.38-32.5219.952.913.0654.95-3.97-44.080.942.176.8299.270.21-21.10.270.0-30.7733.790.00.030.990.00.015.820.00.0148.83-0.48-10.4195.63-0.37-8.11-16.859.6540.12131.980.83-4.330.01-6.52-22.59
24Q1 (18)178.43-23.846.187.53-31.61-56.926.86-10.44234.63000151.08-20.145.10.51105.69104.39139.761.171.5619.390.1457.3857.224.82-57.770.925.7512.299.067.77-34.490.27-12.9-22.8633.790.00.030.990.012.5315.820.013.16149.550.33-17.82196.350.25-12.15-18.6519.3-34.27130.93.93-22.120.01-6.49-14.33
23Q4 (17)234.285.5631.5411.01-15.44-29.17.6671.36271.84000189.198.79-42.33-8.97-11.15-225.28138.14-21.04-55.5819.36-5.67-21.8954.59-41.72-63.380.87-1.146.191.92-4.44-25.430.31-11.430.033.790.00.030.990.012.5315.820.013.16149.06-5.68-23.13195.86-4.38-16.81-23.11-16.31-46.08125.95-8.84-29.270.01-3.367.25
23Q3 (16)221.9329.1819.6213.02-36.55-30.04.471.82118.05000173.9-15.84-51.03-8.07-756.1-152.2174.95-12.57-52.3520.536.01-28.7193.67-4.67-38.590.880.0-3.396.19-23.55-17.50.35-10.2629.6333.790.00.030.990.012.5315.820.013.16158.03-4.86-15.38204.83-3.79-10.27-19.8729.39-48.06138.160.14-20.290.01-8.37-0.5
23Q2 (15)171.82.2420.6520.5217.39155.864.39114.15122.84000206.6243.74-28.781.23110.59-85.39200.1145.41-45.3719.3657.15-32.2498.26-27.48-28.090.887.32203.45125.82-16.814.680.3911.4362.533.790.00.030.9912.5312.5315.8213.1613.16166.1-8.72-3.03212.9-4.740.04-28.14-102.59-143.64137.96-17.92-13.630.013.46-5.87
23Q1 (14)168.04-5.65-15.3917.4812.56225.512.05-0.4940.41000143.75-56.18-48.91-11.61-262.15-441.47137.62-55.75-57.0612.32-50.3-47.99135.5-9.15.640.820.0192.86151.2222.6736.710.3512.934.6233.790.00.027.540.018.9113.980.0-3.59181.97-6.159.14223.5-5.079.35-13.8912.2-493.59168.08-5.622.240.0117.06-14.49
22Q4 (13)178.1-4.0-2.0515.53-16.51182.882.060.49136.78000328.07-7.61-5.897.16-53.69-44.54310.99-15.3-19.0724.79-13.91-14.61149.07-2.2644.240.82-9.89192.86123.275.7311.540.3114.8140.9133.790.00.027.540.018.9113.980.0-3.59193.93.837.58235.433.138.05-15.82-17.88-13.16178.082.747.120.01-10.34-27.28
22Q3 (12)185.5330.292.9318.6131.9278.52.054.06376.74000355.0922.4-1.8315.4683.613.0367.170.253.2628.790.779.62152.5211.624.540.91213.79378.95116.596.2719.680.2712.558.8233.790.00.027.540.018.9113.980.0-3.59186.759.0311.58228.287.2711.34-13.42-16.1920.31173.338.5115.150.01-13.31-26.13
22Q2 (11)142.4-28.36.518.0249.35-4.071.9734.930000290.113.11-19.728.42147.65-38.32366.2714.28-7.0828.5720.64-4.41136.646.53-8.50.293.5752.63109.71-0.8113.060.24-7.6920.033.790.00.027.5418.9141.7413.98-3.59-31.57171.292.7314.07212.814.1211.99-11.55-393.5930.0159.74-2.8319.510.01-6.0183.07
22Q1 (10)198.69.2212.935.37-2.19-43.291.4667.82-95.12000281.35-19.311.623.4-73.6649.78320.5-16.621.9723.69-18.416.89128.2624.18.140.280.040.0110.610.08188.720.2618.1830.033.790.00.023.160.019.214.50.0-29.03166.73-7.4922.14204.39-6.215.89-2.3483.2684.43164.39-1.1235.320.01-0.460
21Q4 (9)181.830.881.65.49-47.3100.87102.33-97.6000348.62-3.62-7.9312.91-13.99-0.69384.298.07-1.6529.0310.52-5.57103.35-29.16-2.750.2847.3740.0110.5213.45245.810.2229.4110.033.790.0-0.4423.160.019.214.50.0-29.03180.237.6820.21217.896.2714.81-13.9816.983.59166.2510.4422.760.01-8.920
21Q3 (8)180.2434.819.0810.4224.64-38.710.430-98.84000361.710.0910.7615.019.96241.91355.59-9.790.0926.27-12.13-8.88145.9-2.323.610.190.0-9.5297.420.39180.510.17-15.0-19.0533.790.0-0.4423.1619.219.214.5-29.03-29.03167.3711.4622.23205.037.915.97-16.84-2.0621.67150.5312.6230.410.01114.820
21Q2 (7)133.7-23.97-10.488.36-11.72375.00-100.0-100.0000361.3843.366.4513.65501.32-27.7394.1950.0126.8829.8947.520149.3425.9139.120.19-5.0-13.6497.04153.376.40.20.05.2633.790.0-0.4419.430.00.020.430.00.0150.1610.013.29190.027.7410.22-16.5-9.7841.36133.6610.0328.030.0000
21Q1 (6)175.86-1.7436.619.470622.929.93-17.4384.98000252.07-33.4311.352.27-82.54116.19262.78-32.7517.5620.26-34.080118.6111.61-8.180.20.0-13.0438.3119.87-32.120.20.0-16.6733.79-0.44-0.4419.430.021.1320.430.092.01136.51-8.95-1.56176.37-7.076.66-15.03-3.6637.03121.48-10.35.820.0000
20Q4 (5)178.978.3223.950-100.0-100.036.25-2.08287.7000378.6315.9511.3513.0196.139.06390.739.9840.0730.746.640106.27-9.96-12.050.2-4.76-13.0431.96-7.98-48.870.2-4.76-31.0333.940.00.019.430.021.1320.430.092.01149.939.498.94189.787.3515.51-14.532.5629.03135.4317.3315.560.0000
20Q3 (4)165.2310.630.017.0865.910.037.02146.310.0000.0326.56-3.80.04.39-76.750.0355.2814.350.028.8300.0118.039.950.00.21-4.550.034.73-36.870.00.2110.530.033.940.00.019.430.00.020.430.00.0136.933.310.0176.792.550.0-21.523.60.0115.4310.570.00.0000.0

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