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)1.58-22.930.4100.00.120.0001.08-36.47-0.8200.18-5.2616.6749.120.72-8.86001.08-10.74002.670.00.640.00.0200.69-54.31.35-37.50.0100.7-53.020.000
2022 (9)2.05-24.910.20.00.1233.33001.7-16.26-0.1800.19-66.6711.18-60.20.79-5.95001.2142.35002.670.00.641.59001.51-20.112.16-14.29-0.0201.49-21.160.000
2021 (8)2.73-44.170.20.00.09-10.0002.03-39.40.13-76.790.57-25.028.0823.770.8482.61000.85-9.57002.670.00.638.62001.89-14.482.52-9.68001.89-14.480.000
2020 (7)4.89146.970.200.142.86003.35-4.290.560.00.76-20.022.69-16.420.46-45.24000.94-10.48002.6714.590.5811.54002.216.762.797.72002.216.760.000
2019 (6)1.9817.16000.0716.67003.542.860.5651.350.9561.0227.1412.710.84-35.88001.05-6.25002.330.870.528.33002.0715.642.5913.6002.0715.00.000
2018 (5)1.69-3.430.400.060002.45-45.80.37-76.430.59-42.7224.085.681.3118.02001.12-6.67002.311.320.4854.84001.79-22.172.28-12.640.0101.8-21.740.000
2017 (4)1.7510.760000004.5232.551.5757.01.033.022.79-22.291.1118.09001.20.0002.2811.220.3155.0002.337.722.6139.57002.336.090.000
2016 (3)1.581.940000003.4134.251.0-1.961.092.3129.3343.240.945.62001.20002.052.50.266.67001.677.051.8711.310.02-33.331.696.290.000
2015 (2)1.55252.270000002.5419.811.02628.570.52-3.720.47-19.630.89-2.20000002.00.00.129.09001.56136.361.68118.180.0350.01.59133.820.000
2014 (1)0.44-44.30000002.1214.590.1455.560.5417.3925.472.440.91-27.20000002.0-25.930.1110.0000.660.00.770.00.0200.683.030.000
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
24Q2 (20)1.8224.665.20.8100.0100.00.138.338.330000.2816.673.7-0.253.85-47.060.19-9.52-20.8318.10-10.39-16.310.49-19.67-44.940001.02-3.77-11.30002.670.00.00.640.00.00-100.0-100.00.21-51.16-82.350.85-22.73-54.050.020.0300.00.23-48.89-80.510.0000
24Q1 (19)1.46-7.59-19.780.40.00.00.120.00.00000.24-4.0-17.24-0.2616.13-100.00.2116.67-22.2220.1922.287.690.61-15.28-30.680001.06-1.85-9.40002.670.00.00.640.00.00.020.000.43-37.68-68.841.1-18.52-45.810.02100.0300.00.45-35.71-67.150.0000
23Q4 (18)1.58-4.24-22.930.40.0100.00.120.00.00000.25-10.7113.64-0.31-47.62-10.710.18-18.18-5.2616.51-20.4347.750.72-14.29-8.860001.08-2.7-10.740002.670.00.00.640.00.00.020.000.69-29.59-54.31.35-18.18-37.50.010150.00.7-28.57-53.020.0000
23Q3 (17)1.65-4.62-17.910.40.0100.00.120.00.00000.283.7-15.15-0.21-23.53-800.00.22-8.33-56.8620.75-4.01-16.570.84-5.62-1.180001.11-3.48-9.760002.670.00.00.640.00.00.020.000.98-17.65-44.941.65-10.81-32.10100.0100.00.98-16.95-44.630.0000
23Q2 (16)1.73-4.95-25.750.40.0100.00.120.00.00000.27-6.9-55.0-0.17-30.7700.24-11.11-64.1821.6215.32-30.290.891.1430.880001.15-1.71-9.450002.670.00.00.640.00.00.02001.19-13.77-32.01.85-8.87-22.92-0.010.050.01.18-13.87-31.790.0000
23Q1 (15)1.82-11.22-12.080.4100.0100.00.120.09.090000.2931.82-47.27-0.1353.57-285.710.2742.11-51.7918.7567.76-30.360.8811.3914.290001.17-3.3142.680002.670.00.00.640.01.590001.38-8.61-29.592.03-6.02-21.62-0.0150.001.37-8.05-30.10.0000
22Q4 (14)2.051.99-24.910.20.00.00.120.033.330000.22-33.33-61.4-0.28-1033.3300.19-62.75-66.6711.18-55.07-60.390.79-7.06-5.950001.21-1.6342.350002.670.00.00.640.01.590001.51-15.17-20.112.16-11.11-14.29-0.02-100.001.49-15.82-21.160.0000
22Q3 (13)2.01-13.73-40.710.20.000.120.020.00000.33-45.0-25.00.03050.00.51-23.8818.624.88-19.829.60.8525.01.190001.23-3.1539.770002.670.00.00.640.01.590001.781.71-5.822.431.25-3.57-0.0150.050.01.772.31-5.350.0000
22Q2 (12)2.3312.56-41.750.20.000.129.0920.00000.69.0915.380-100.0-100.00.6719.6431.3731.0215.2172.730.68-11.69-2.860001.2754.8841.110002.670.00.00.641.5910.340001.75-10.71-24.892.4-7.34-17.24-0.020-100.01.73-11.73-25.430.0000
22Q1 (11)2.07-24.18-52.630.20.000.1122.2210.00000.55-3.5112.240.07040.00.56-1.75-3.4526.92-4.5949.930.77-8.3332.760000.82-3.53-10.870002.670.00.00.630.08.620001.963.7-13.272.592.78-8.80001.963.7-13.270.0000
21Q4 (10)2.73-19.47-44.170.200.00.09-10.0-10.00000.5729.55-27.850-100.0-100.00.5732.56-25.028.2247.024.010.840.082.610000.85-3.41-9.570002.670.00.00.630.08.620001.890.0-14.482.520.0-9.680100.001.891.07-14.480.0000
21Q3 (9)3.39-15.25-30.2500-100.00.10.00.00000.44-15.38-57.690.02-71.43-90.00.43-15.69-64.1719.206.9-41.770.8420.058.490000.88-2.22-9.280002.670.00.00.638.628.620001.89-18.88-9.132.52-13.1-5.26-0.02-100.001.87-19.4-10.10.0000
21Q2 (8)4.0-8.47-29.200-100.00.10.011.110000.526.12-42.860.0740.0-46.150.51-12.07-45.1617.960.01-31.840.720.69-1.410000.9-2.17-10.00002.670.00.00.580.00.00002.333.123.282.92.1117.89-0.01002.322.6522.750.0000
21Q1 (7)4.37-10.6369.380-100.0-100.00.10.025.00000.49-37.97-18.330.05-64.29-37.50.58-23.68-21.6217.96-21.0900.5826.09-30.950000.92-2.13-9.80002.670.014.590.580.011.540002.262.264.632.841.795.970002.262.264.630.0000
20Q4 (6)4.890.62146.970.20.000.10.042.860000.79-24.04-27.520.14-30.0-33.330.76-36.67-20.022.75-30.9800.46-13.21-45.240000.94-3.09-10.480002.670.014.590.580.011.540002.216.256.762.794.897.720002.216.256.760.0000
20Q3 (5)4.86-13.98211.540.2-57.4500.111.1166.670001.0414.2911.830.253.85122.221.229.0341.1832.9725.1300.53-25.35-48.040000.97-3.0-9.350002.670.014.590.580.011.540002.0810.0511.232.668.1311.30002.0810.0511.230.0000
20Q2 (4)5.65118.990.00.47-17.540.00.0912.50.0000.00.9151.670.00.1362.50.00.9325.680.026.3500.00.71-15.480.0000.01.0-1.960.0000.02.6714.590.00.5811.540.0000.01.89-12.50.02.46-8.210.0000.01.89-12.50.00.0000.0

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