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)4.4422.317.28-35.92000050.17-39.81.23-14.581.78-35.273.557.5212.82-27.615.7564.29000040.281.130.0928.57001.43550.01.52424.14-1.570-0.1400.0476.88
2022 (9)3.63-5.9611.36-25.31000083.3410.821.44-53.992.75-19.833.30-27.6617.71-20.623.585.19000039.83-19.580.07-50.0000.2200.290-0.910-0.6900.03-1.96
2021 (8)3.86149.0315.2164.08000075.230.833.1303.43-12.54.56-33.1222.317.521.894.42000049.53-13.550.14-12.500-13.750-13.6100.05-16.67-13.700.030
2020 (7)1.55-63.879.27-38.890.4-29.820057.48-40.48-3.0403.92-31.946.8214.3520.7520.431.81-52.62000057.29-4.940.16-5.8800-19.520-19.3600.06-14.29-19.4600.000
2019 (6)4.29-22.715.17-5.660.5790.00096.58-1.83-10.0805.76-25.875.96-24.4917.23-11.873.82-2.050.42-4.550060.276.320.176.2500-17.30-17.1300.070-17.2300.000
2018 (5)5.5529.3716.08-7.110.3-70.30098.3843.83-0.3407.7714.947.90-20.0919.5521.53.9-6.70.44-38.030056.694.40.166.6700-6.770-6.61000-6.7700.000
2017 (4)4.2918.8417.3184.351.015.210068.421.191.71119.236.76150.379.88106.5916.0956.064.18-13.990.71-58.720.010.054.30.00.150.000-6.160-6.0100.070.0-6.0900.000
2016 (3)3.6124.489.39-26.870.9671.430056.44-13.870.7802.7-1.824.7813.9910.31-7.954.8650.461.72-4.970.010.054.3-1.090.15000-8.050-7.900.070.0-7.9800.000
2015 (2)2.955.0812.84-27.290.56-75.440065.53-19.13-4.3302.75-66.464.20-58.5311.2-45.343.23-15.891.81-46.610.010.054.9-6.22000000-8.800.07600.00.0700.000
2014 (1)1.8719.1117.664.072.286.050081.03-3.170.2108.2130.3410.12137.8720.49-11.33.849.43.3927.920.01058.543.190.160.00.462.22-5.350-4.7200.010.0-5.3400.000
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)4.14-8.61-5.0513.9475.5746.580000008.1-24.16-41.68-0.38-300.0-171.72.6-3.7-26.766.049.2514.3517.1922.725.935.720.3514.6300000039.390.00.00.090.028.570001.21-23.9-11.681.29-22.75-10.42-2.28-17.53-85.37-1.07-205.71-864.290.0717.6266.59
24Q1 (19)4.532.0329.87.949.07-27.5500000010.684.81-11.150.19272.73-69.842.751.69-8.165.5355.8543.4414.019.28-22.515.7-0.8712.4300000039.39-2.21-2.210.090.028.570001.5911.1987.061.679.8781.52-1.94-23.57-97.96-0.35-150.0-169.230.0640.8466.52
23Q4 (18)4.443.9822.317.28-6.67-35.9200000010.19-27.58-49.65-0.11-161.11-191.671.78-39.46-35.273.55-27.337.5212.82-16.97-27.615.7516.464.2900000040.282.261.130.0928.5728.570001.43-7.74550.01.52-6.17424.14-1.57-7.53-72.53-0.14-255.5679.710.040.4176.88
23Q3 (17)4.27-2.064.667.8-17.98-43.7200000014.071.3-33.160.18-66.0450.02.94-17.18-25.574.88-7.58-3.9515.4413.11-11.324.94-1.046.5900000039.390.03.550.070.000001.5513.14545.831.6212.5575.0-1.46-18.7-13.180.09-35.71108.570.040.1573.11
23Q2 (16)4.3624.934.319.51-13.23-39.1900000013.8915.56-39.50.53-15.87278.573.5520.75-24.315.2837.05-19.1913.65-24.5-37.244.99-1.58157.2200000039.39-2.21-22.340.070.0-50.00001.3761.18110.641.4456.52111.3-1.23-25.51-50.00.14207.69101.020.0417.5774.45
23Q1 (15)3.49-3.862.0510.96-3.52-28.8800000012.02-40.61-37.040.63425.0-41.122.946.91-32.413.8516.82-36.4518.082.09-34.475.0744.86158.6700000040.281.13-21.510.070.0-50.00000.85286.36106.450.92217.24107.06-0.98-7.69-366.67-0.1381.1699.030.0449.6150.39
22Q4 (14)3.63-11.03-5.9611.36-18.04-25.3100000020.24-3.8538.540.120.0109.092.75-30.38-19.833.30-35.08-27.6517.711.72-20.623.53.8685.1900000039.834.71-19.580.070-50.00000.22-8.33101.60.2920.83102.13-0.9129.46-1920.0-0.6934.2994.960.03-1.73-1.96
22Q3 (13)4.08-2.3925.9313.86-11.38-2.9400000021.05-8.3239.590.12-14.29-87.373.95-15.78-17.195.08-22.25-20.917.41-19.95-31.323.3773.71149.6300000038.04-25.0-23.20-100.0-100.00000.24101.86101.930.24101.88101.95-1.29-57.32-2680.0-1.0592.3491.520.030.92301.29
22Q2 (12)4.1822.22-12.1815.641.4919.300-100.000022.9620.270.130.14-86.92-87.164.697.82-22.616.547.77-24.3721.75-21.17-11.261.94-1.0279.6300000050.72-1.17-2.310.140.0-6.67000-12.882.289.3-12.742.39.32-0.82-290.48-1466.67-13.7-2.323.110.031.360
22Q1 (11)3.42-11.469.3115.411.3159.0300-100.000019.0930.66-15.491.07181.06-55.424.3526.82-24.486.0733.01-32.3627.5923.6734.591.963.744.1200000051.323.61-5.490.140.0-6.67000-13.184.1518.14-13.044.1918.24-0.21-520.0-520.0-13.392.2616.570.02-2.470
21Q4 (10)3.8619.14149.0315.216.5164.0800-100.000014.61-3.127.19-1.32-238.95-28.163.43-28.09-12.54.56-29.03-33.1322.31-11.997.521.8940.04.4200000049.530.0-13.550.140.0-12.5000-13.75-10.6229.56-13.61-10.7429.70.050.0-16.67-13.7-10.6629.60.03302.240
21Q3 (9)3.24-31.93123.4514.288.92-17.170-100.0-100.000015.08-34.2337.590.95-12.841155.564.77-21.2945.876.43-25.6633.7525.353.4316.021.3525.0-48.4700000049.53-4.6-9.780.14-6.67-6.67000-12.4312.4630.21-12.2912.5330.370.05-16.670.0-12.3812.4530.290.0100
21Q2 (8)4.76135.6467.0213.1135.29-8.130.11-56.0-80.000022.931.5134.491.09-54.58223.866.065.2129.768.64-3.6245.7424.5119.5654.441.08-20.59-62.8900-100.000051.92-4.38-9.370.150.0-6.25000-14.211.822.83-14.0511.9122.970.0620.020.0-14.1411.922.940.0000
21Q1 (7)2.0230.3209.694.5300.25-37.5000022.5965.7442.612.4333.01330.775.7646.9408.9731.5020.5-1.201.36-24.86000000054.3-5.22-2.160.15-6.250000-16.117.520-15.9517.615.120.05-16.670.0-16.0517.52-32200.00.0000
20Q4 (6)1.556.9-63.879.27-46.23-38.890.4-23.08-29.8200013.6324.36-43.7-1.03-1044.4486.433.9219.88-31.946.8241.94020.75-5.0320.431.81-30.92-52.6200-100.000057.294.35-4.940.166.67-5.88000-19.52-9.6-12.83-19.36-9.69-13.020.0620.0-14.29-19.46-9.57-12.940.0000
20Q3 (5)1.45-49.12-59.3817.2420.8138.360.52-5.45-8.7700010.96-35.72-49.35-0.0989.7794.713.27-29.98-51.274.80-18.99021.8537.6839.972.62-9.97-36.250-100.0-100.000054.9-4.17-9.810.15-6.25-11.76000-17.813.21-82.48-17.653.23-84.050.050.00-17.763.22-81.970.0000
20Q2 (4)2.8500.014.2700.00.5500.0000.017.057.640.0-0.8815.380.04.6700.05.9300.015.8700.02.9100.00.1200.0000.057.293.230.00.1600.0000.0-18.400.0-18.24-8.510.00.050.00.0-18.35-36800.00.00.0000.0

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