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)2.6232.320.10.000004.11-5.950.87-23.680.42-72.7310.22-71.01.526.2900000.110.03.4110.00.4536.36000.88-26.051.32-13.73000.88-26.050.000
2022 (9)1.98-11.210.10.000004.3720.721.1426.671.5473.0335.2443.341.43138.3300000.11-8.333.10.00.3337.5001.1929.351.5331.9001.1929.350.000
2021 (8)2.23-24.660.1000003.6229.290.940.620.8950.8524.5916.680.6-9.0900000.129.093.10.00.2433.33000.9243.751.1641.46000.9243.750.000
2020 (7)2.961038.460000002.893.10.64700.00.5947.521.07-23.620.6669.2300000.1103.1106.670.185.88000.64611.110.82215.38000.64611.110.000
2019 (6)0.26-56.67000.050.0001.4500.0800.490.4827.5900.39-25.0000.49-9.26001.50.00.1713.33000.09-59.090.26-29.73000.09-59.090.000
2018 (5)0.60000.0500000000.2100.0000.520000.540001.500.150000.2200.370000.2200.000
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)3.0596.7765.760.10.00.00000000.9811.3615.290.22100.0144.440.65-7.1412.0717.71-10.4335.281.7610.07.320.681.4900000.07-12.5-12.53.410.00.00.530.017.780000.4981.48-15.521.0227.5-0.970000.4981.48-15.520.0000
24Q2 (19)1.55-17.9937.170.10.00.00000000.8823.94-19.270.11-8.33-56.00.714.75-26.3219.7721.56-2.591.68.11-3.610.671.5200000.08-20.0-11.113.410.010.00.5317.7817.780000.2712.5-44.90.815.94-14.890000.2712.5-44.90.0000
24Q1 (18)1.89-27.86-27.310.10.00.00000000.71-35.45-33.640.12-58.62-47.830.6145.248.9316.2759.1835.361.48-2.63-3.90.66000000.1-9.090.03.410.010.00.450.036.360000.24-72.73-31.430.69-47.731.470000.24-72.73-31.430.0000
23Q4 (17)2.6242.3932.320.10.00.00000001.129.41-22.540.29222.22-32.560.42-27.59-72.7310.22-21.95-70.941.52-7.326.290000000.1137.50.03.410.010.00.450.036.360000.8851.72-26.051.3228.16-13.730000.8851.72-26.050.0000
23Q3 (16)1.8462.83-1.080.10.00.00000000.85-22.02-22.730.09-64.0-67.860.58-38.9513.7313.09-35.528.621.64-1.236.670000000.08-11.11-11.113.4110.010.00.450.036.360000.5818.37-23.681.039.57-6.360000.5818.37-23.680.0000
23Q2 (15)1.13-56.54-60.760.10.00.00000001.091.871.870.258.7-7.410.9569.6435.7120.3068.9213.391.667.7978.490000000.09-10.0-10.03.10.00.00.4536.3636.360000.4940.02.080.9438.2416.050000.4940.02.080.0000
23Q1 (14)2.631.311.170.10.00.00000001.07-24.6535.440.23-46.5143.750.56-63.6424.4412.02-65.8217.771.547.69113.890000000.1-9.09-9.093.10.00.00.330.037.50000.35-70.59-67.590.68-55.56-48.480000.35-70.59-67.590.0000
22Q4 (13)1.986.45-11.210.10.00.00000001.4229.09-30.730.4353.57-23.211.54201.9673.0335.16245.3943.011.4319.17138.330000000.1122.22-8.333.10.00.00.330.037.50001.1956.5829.351.5339.0931.90001.1956.5829.350.0000
22Q3 (12)1.86-35.4200.10.000000001.12.800.283.700.51-27.14010.18-43.1401.229.0300000000.09-10.003.10.000.330.000000.7658.3301.135.800000.7658.3300.0000
22Q2 (11)2.8812.0639.810.10.000000001.0735.44-31.850.2768.75-22.860.755.5637.2517.9075.45-44.890.9329.1732.860000000.1-9.09-9.093.10.00.00.3337.537.50000.48-55.5633.330.81-38.6432.790000.48-55.5633.330.0000
22Q1 (10)2.5715.2500.10.000000000.79-61.4600.16-71.4300.45-49.44010.20-58.500.7220.000000000.11-8.3303.10.000.240.000001.0817.3901.3213.7900001.0817.3900.0000
21Q4 (9)2.23000.1000000002.05000.56000.890024.59000.6000000000.12003.1000.24000000.92001.16000000.92000.0000

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