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)1.5-36.9730.917.360.91-62.240038.61-23.57-0.07010.8610.2528.1344.2618.21-2.830.87-17.926.9-10.391.13-1.7415.00.01.834.571.44-25.01.777.935.04-5.08-2.010-0.2400.00-3.57
2022 (9)2.3812.826.33-21.592.41161.960050.52-11.040.7309.85-44.6319.50-37.7618.74-11.851.0607.7-10.361.157.4815.00.01.750.01.9210.341.6438.985.3113.46-1.4400.200.007.23
2021 (8)2.11-82.6333.5889.180.9280.390056.7913.63-0.49017.7932.9631.3317.0221.2680.94008.59166.771.07-4.4615.022.951.7537.81.7489.131.18-76.114.68-34.27-1.920-0.7400.0016.32
2020 (7)12.15404.1517.75267.490.51155.00049.98114.784.89365.7113.38146.8626.7714.9411.75146.33003.22-20.11.12-4.2712.216.411.279.480.9204.94318.647.12204.27-1.7403.200.00-96.72
2019 (6)2.41-55.24.83151.560.25.260023.27-36.781.05-67.195.42-7.9823.2945.564.7713.57004.0347.621.17-2.510.4831.01.1638.1001.18-65.82.34-45.45-1.410-0.2300.10801.96
2018 (5)5.38144.551.92-34.920.190.00036.8134.643.245.455.89-2.9716.00-27.934.23.96002.73-6.831.29.098.014.290.8435.48003.4551.984.2948.44-0.6202.8364.530.0164.86
2017 (4)2.2-47.622.95-25.880.1900027.342.742.2-16.036.079.1722.206.264.0423.93002.9301.1-14.067.022.810.6272.22002.27-16.852.89-6.47-0.5501.72-31.470.01-25.26
2016 (3)4.203.980000026.6102.6205.56020.8903.2600.310001.2805.700.360002.7303.090-0.2202.5100.010
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)1.3-38.97-15.5837.3413.4336.580.91-1.090.000018.0957.9974.111.07381.582040.019.8645.9270.0340.5223.040.6525.5223.9435.310.86-1.15-13.136.974.34-4.131.180.853.5115.00.00.01.830.00.02.0139.5839.581.7525.95.425.5920.2213.39-1.640.61-9.330.11142.31-31.250.00-46.04-45.17
24Q1 (19)2.1342.032.332.926.5428.340.921.1-61.8300011.4523.5230.86-0.38-522.22-72.7313.6125.3218.3532.9517.1326.5420.5913.0722.340.870.0-15.536.68-3.19-10.71.173.543.5415.00.00.01.830.04.571.440.0-25.01.39-21.47-2.114.65-7.74-8.64-1.6517.91-11.49-0.26-8.33-333.330.000.07-4.42
23Q4 (18)1.520.97-36.9730.90.7517.360.910.0-62.240009.27-9.120.00.09350.0190.010.86-8.210.2528.13-8.244.2618.212.3-2.830.87-8.42-17.926.9-3.36-10.391.13-4.24-1.7415.00.00.01.830.04.571.440.0-25.01.775.367.935.041.82-5.08-2.01-54.62-39.58-0.24-163.16-220.00.002.36-3.57
23Q3 (17)1.24-19.480.8130.6712.180.520.910.0-62.2400010.2-1.83-15.910.02-60.0-94.7411.831.28-14.8930.646.3526.9217.8-5.62-8.90.95-4.0415.857.14-1.79-10.641.183.51-0.8415.00.00.01.830.04.571.440.0-25.01.681.2-3.454.950.41-8.5-1.313.33-6.560.38137.5-26.920.00-0.8-12.04
23Q2 (16)1.54-4.35-12.527.346.59-11.350.91-62.24-62.400010.3918.74-25.890.05122.73-54.5511.681.57-31.8628.8110.66-1.8818.8612.06-16.440.99-3.88395.07.27-2.81-10.691.140.881.7915.00.00.01.834.574.571.44-25.0-25.01.6616.922.064.93-3.14-1.99-1.5-1.35-3.450.16366.67277.780.00-5.94-13.23
23Q1 (15)1.61-32.3519.2625.65-2.58-14.12.410.0161.960008.75-5.61-42.05-0.22-120.0-164.7111.516.75-29.8426.0433.54-4.216.83-10.19-20.51.03-2.8307.48-2.86-11.371.13-1.742.7315.00.00.01.750.00.01.920.010.341.42-13.41-7.195.09-4.141.39-1.48-2.780.67-0.06-130.0-250.00.000.97-5.8
22Q4 (14)2.3893.512.826.33-13.7-21.592.410.0161.960009.27-23.58-43.23-0.1-126.3280.09.85-29.14-44.6319.50-19.23-37.7618.74-4.09-11.851.0629.2707.7-3.63-10.361.15-3.367.4815.00.00.01.750.00.01.920.010.341.64-5.7538.985.31-1.8513.46-1.44-18.0325.00.2-61.54127.030.00-6.647.23
22Q3 (13)1.23-30.11-71.9230.51-1.075.062.41-0.41164.8400012.13-13.48-6.110.38245.45166.6713.9-18.95.6224.14-17.793.2919.54-13.42-14.340.82310.007.99-1.84-10.221.196.259.1715.00.00.01.750.00.01.920.010.341.7427.943.575.417.554.44-1.2215.8634.050.52677.78405.880.00-2.14-2.93
22Q2 (12)1.7630.37-70.5230.843.2818.892.42163.04165.9300014.02-7.15-12.160.11-67.65-72.517.144.589.2429.368.0520.0622.576.6114.220.2008.14-3.55-10.061.121.821.8215.00.022.951.750.037.81.9210.34108.71.36-11.11-73.545.030.2-31.38-1.452.6826.4-0.09-325.0-102.840.002.121.87
22Q1 (11)1.35-36.02-87.2929.86-11.0852.890.920.055.9300015.1-7.5330.40.34168.0100.016.39-7.8731.4427.18-13.2534.1621.17-0.4230.040008.44-1.7597.661.12.8-2.6515.00.022.951.750.037.81.740.089.131.5329.66-67.725.027.26-27.46-1.4922.416.760.04105.41-98.640.0014.9415.46
21Q4 (10)2.11-51.83-82.6333.5815.6389.180.921.180.3900016.3326.393.03-0.512.28-143.117.7935.1832.9631.3334.0423.6921.26-6.880.940008.59-3.48166.771.07-1.83-4.4615.00.022.951.750.037.81.740.089.131.18-29.76-76.114.68-9.65-34.27-1.92-3.78-10.34-0.74-335.29-123.120.00-15.4916.32
21Q3 (9)4.38-26.63106.629.0411.9590.050.910.078.4300012.92-19.05-37.76-0.57-242.5-119.2613.16-16.12-26.0323.37-4.45-42.8822.8115.44125.40008.9-1.66160.231.09-0.91-4.3915.022.9536.361.7537.837.81.7489.1389.131.68-67.32-55.565.18-29.33-13.09-1.856.09-1.65-0.17-105.36-108.670.002.6916.72
21Q2 (8)5.97-43.79373.8125.9432.82126.750.9154.2478.4300015.9637.8219.370.4135.29-47.3715.6925.8255.524.4620.74-23.2619.7621.38181.080009.05111.94160.061.1-2.65-4.3512.20.010.911.270.00.00.920.00.05.148.44534.577.335.92145.15-1.97-10.06-13.223.177.46440.860.0015.75-39.51
21Q1 (7)10.62-12.59815.5219.5310.03203.730.5915.6915.6900011.58-26.94306.320.17-85.34142.512.47-6.8244.4820.26-20.02016.2838.55215.50004.2732.6116.031.130.89-3.4212.20.016.411.270.09.480.920.004.74-4.05515.586.92-2.81256.7-1.79-2.87-11.182.95-7.81451.190.0015.79-44.77
20Q4 (6)12.15473.11404.1517.7516.16267.490.510.0155.000015.85-23.65143.851.16-60.81118.8713.38-24.79146.8625.33-38.1011.7516.11146.330003.22-5.85-20.11.12-1.75-4.2712.210.9116.411.270.09.480.920.004.9430.69318.647.1219.46204.27-1.744.4-23.43.263.271491.30.00-15.2-96.72
20Q3 (5)2.1268.2535.915.2833.57270.870.510.0155.000020.7655.27132.212.96289.47105.5617.7976.31115.940.9228.38010.1243.95102.40003.42-1.7232.561.14-0.87-6.5611.00.010.01.270.09.480.920.003.78366.67481.545.9699.33229.28-1.82-4.6-111.631.96310.751033.330.00-46.78-96.63
20Q2 (4)1.268.620.011.4477.920.00.510.00.0000.013.37369.120.00.76290.00.010.09178.730.031.8700.07.0336.240.0000.03.48-5.430.01.15-1.710.011.04.960.01.279.480.00.9200.00.815.190.02.9954.120.0-1.74-8.070.0-0.93-10.710.00.015.680.0

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