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)3.6972.431.05650.00.56.38009.161.331.7-6.081.055.011.463.622.281.79003.24-27.84001.8512.120.5651.350.0105.121.435.6724.07-0.0405.0620.760.000
2022 (9)2.1426.630.14-39.130.47261.54009.0411.61.8144.81.08.711.06-2.612.24-1.75004.49-0.22001.650.00.3748.0004.243.344.5743.71-0.0104.1945.990.000
2021 (8)1.6956.480.23-14.810.13160.0008.134.111.25101.610.929.5211.36-18.332.2834.12004.516.880.01-66.671.650.00.2531.58002.9351.033.1849.3-0.0602.8755.980.000
2020 (7)1.0831.710.27-52.630.05400.0006.04-8.90.6221.570.84-10.6413.91-1.911.722.3003.8571.880.03-25.01.650.00.1935.71001.9441.612.1341.06-0.101.8442.640.000
2019 (6)0.8200.5700.010006.6300.5100.94014.1801.390002.2400.0401.6500.140001.3701.510-0.0801.2900.080
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)3.0327.8566.481.214.2955.840.550.010.00002.24-4.27-10.040.43-4.44-24.561.2811.35.7913.8114.314.072.261.35-5.440001.88-6.47-47.190001.850.012.120.730.030.360.040.0300.05.478.5317.136.247.419.08-0.0325.005.448.816.490.0000
24Q2 (19)2.3783.7249.061.05-2.78650.00.5510.010.00002.344.04.00.450.09.761.15-0.865.512.08-1.8-3.142.23-1.33-3.040002.01-2.9-49.370001.850.012.120.7330.3630.360.04300.0300.05.04-9.1922.935.81-5.0724.41-0.04-33.3305.0-9.4221.950.0000
24Q1 (18)1.29-65.04-26.71.082.86800.00.50.04.170002.25-7.7914.210.454.6555.171.1610.4816.012.307.25.912.26-0.88-1.310002.07-36.11-49.880001.850.012.120.560.051.350.010.005.558.8223.616.127.9425.93-0.0325.0-50.05.529.0923.490.0000
23Q4 (17)3.69102.7572.431.0536.36650.00.50.06.380002.44-2.011.240.43-24.56-6.521.05-13.225.011.48-13.513.742.28-4.61.790003.24-8.99-27.840001.8512.1212.120.560.051.350.010.005.19.2121.435.678.2124.07-0.040-300.05.068.3520.760.0000
23Q3 (16)1.8214.475.20.77450.0220.830.50.047.060002.4910.6718.010.5739.027.551.2111.0119.813.276.3848.042.393.913.910003.56-10.33-19.640001.650.00.00.560.051.350.010.004.6713.924.875.2412.2127.490004.6713.924.870.0000
23Q2 (15)1.59-9.66-0.620.1416.67-36.360.54.170.00002.2514.216.130.4141.38-8.891.099.0-2.6812.477.382.02.30.443.60003.97-3.87-13.1300-100.01.650.00.00.5651.3551.350.01004.1-8.6927.734.67-3.9130.080100.0100.04.1-8.2828.930.0000
23Q1 (14)1.76-17.768.640.12-14.29300.00.482.1350.00001.97-18.26-17.920.29-36.96-21.621.00.0-4.7611.614.99-22.132.292.2314.50004.13-8.02-8.8300-100.01.650.00.00.370.048.00004.496.936.064.866.3536.9-0.02-100.050.04.476.6837.120.0000
22Q4 (13)2.1423.726.630.14-41.67-39.130.4738.24261.540002.4114.22-48.060.46-13.21-34.291.0-0.998.711.0623.43-44.212.24-2.61-1.750004.491.35-0.2200-100.01.650.00.00.370.048.00004.212.343.344.5711.1943.71-0.01083.334.1912.0345.990.0000
22Q3 (12)1.738.1200.249.0900.34-32.000002.11-0.4700.5317.7801.01-9.8208.96-26.702.33.600004.43-3.0600-100.001.650.000.370.000003.7416.5104.1114.4800100.003.7417.6100.0000
22Q2 (11)1.6-1.2300.22633.3300.556.2500002.12-11.6700.4521.6201.126.67012.23-18.0202.2211.000004.570.8800.010.001.650.000.3748.000003.21-2.7303.591.130-0.0325.003.18-2.4500.0000
22Q1 (10)1.62-4.1400.03-86.9600.32146.1500002.4-48.2800.37-47.1401.0514.13014.91-24.7802.0-12.2800004.530.6700.010.001.650.000.250.000003.312.6303.5511.640-0.0433.3303.2613.5900.0000
21Q4 (9)1.69000.23000.13000004.64000.7000.920019.83002.28000004.5000.01001.65000.25000002.93003.1800-0.06002.87000.0000

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。