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)2.76-11.2535.61-16.513.65-48.1500291.60.6922.6945.9230.12-6.210.33-6.8423.79-10.160.91-4.2186.7713.570.351066.6729.480.013.4113.450047.8728.8961.2725.176.67-41.8554.5412.20.05-11.34
2022 (9)3.1166.3142.6529.27.04193.3300289.5916.5815.5514.6832.1112.7911.09-3.2526.4841.080.95-5.076.47.150.03-25.029.4810.011.8213.110037.1411.4348.9511.8311.477.548.6110.480.05-4.16
2021 (8)1.87-24.633.0124.12.412.6800248.4111.9513.56-18.1728.4730.3611.4616.4518.7742.631.00.071.357.920.04026.80.010.4518.750033.330.043.773.8910.67-24.2244.0-7.190.059.92
2020 (7)2.48-71.6226.613.532.13-64.0800221.94.816.5713.1821.842.159.84-2.5313.16-14.431.0045.1545.790026.80.08.819.890033.3314.6542.1315.7114.08-11.9447.415.220.05-39.89
2019 (6)8.74547.4123.43-15.355.93-1.1700211.74-0.2914.6453.9421.38-14.7510.10-14.5115.3818.860030.9758.010.14-6.6726.80.07.3414.870029.0724.1236.4122.1815.9925.9145.0624.750.0882.47
2018 (5)1.35-45.3427.6822.426.0181.6900212.356.99.51-33.6425.0814.7311.817.3312.946.150019.625.40.150.026.80.06.3929.090023.420.2629.85.2612.79.0136.123.170.0411.29
2017 (4)2.47-20.0622.6113.332.1371.7700198.659.3114.3313.5521.868.9711.00-0.3112.196.00015.63421.00.15-6.2526.80.04.9534.150023.3626.028.3127.3511.65-22.4435.014.320.0431.01
2016 (3)3.0927.6919.95-7.851.24-39.5100181.739.7812.6283.4320.0622.8411.0411.911.5-16.3003.094.810.160.026.80.03.6923.00018.5454.1122.2347.915.0272.0533.5661.660.0325.4
2015 (2)2.42-31.2521.6542.062.0517.1400165.54-5.566.88-12.1316.33-8.219.86-2.8113.7420.1001.54-57.10.16-5.8826.810.023.035.140012.039.5615.0313.788.73-41.2920.76-19.690.0216.12
2014 (1)3.5281.4415.24-10.31.7575.000175.28-3.287.8372.8517.79-2.0910.151.2311.4421.96003.59-30.160.170.024.365.02.2225.420010.9867.3813.2158.5814.87-9.0525.8512.830.0223.84
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
23Q4 (20)2.76-30.3-11.2535.610.91-16.513.65-1.62-48.1500072.09-1.33-6.475.97-8.0165.3730.12-2.68-6.210.33-1.02-6.8423.7923.65-10.160.91-3.19-4.2186.7721.5413.570.35-16.671066.6729.480.00.013.410.013.4500047.8714.1428.8961.2710.7225.176.67-9.13-41.8554.5410.6712.20.05-5.54-11.34
23Q3 (19)3.9648.3189.4735.295.120.373.7114.51-42.7500073.06-1.431.36.497.9971.6930.9510.779.0210.4410.423.0319.24-11.01-8.510.940.0-5.0571.39-4.44-3.990.4216.671300.029.480.00.013.410.013.4500041.9418.3426.455.3413.2922.987.3416.69-29.5649.2818.0913.030.05-5.34-0.05
23Q2 (18)2.672.6967.9233.571.97-4.633.24-56.33-52.0700074.122.498.386.0142.4223.1627.944.68-2.179.452.65-10.4921.62-14.55-7.610.941.08-6.074.71-1.423.780.361100.01100.029.480.00.013.4113.4513.4500035.44-14.2720.5448.85-8.1118.546.29-22.25-44.6841.73-15.582.350.051.992.88
23Q1 (17)2.6-16.4103.1232.92-22.81-28.677.425.4240.3700072.32-6.180.464.2216.928.6626.69-16.88-1.299.21-16.97-10.3825.3-4.4616.970.93-2.11-6.0675.79-0.825.790.030.00.029.480.010.011.820.013.1100041.3411.3112.9553.168.612.998.09-29.47-19.7449.431.695.890.05-2.78-0.03
22Q4 (16)3.1148.866.3142.6521.329.27.048.64193.3300077.086.8813.693.61-4.524.4832.1113.112.7911.099.48-3.2526.4825.9241.080.95-4.04-5.076.42.747.150.030.0-25.029.480.010.011.820.013.1100037.1411.9311.4348.958.7811.8311.4710.087.548.6111.4910.480.056.49-4.16
22Q3 (15)2.0931.45-25.8935.16-0.11-15.226.48-4.1411.1500072.125.4515.713.78-22.5431.7128.39-0.615.2210.13-4.07-1.8221.03-10.130.480.99-1.0-1.074.363.2939.910.030.00.029.480.010.011.820.013.1100033.1812.869.6145.09.210.5110.42-8.36-2.0743.66.946.580.05-2.56-16.95
22Q2 (14)1.5924.22-41.3335.2-23.735.486.76210.096.7900068.39-5.011.954.8848.7824.8128.565.6211.2110.562.77-4.0123.48.1832.581.01.010.071.9919.4960.910.030.0200.029.4810.010.011.8213.1113.1100029.4-19.677.2641.21-12.418.8811.3712.8-9.440.77-12.662.030.05-0.89-7.87
22Q1 (13)1.28-31.55-52.4246.1539.8136.022.18-9.17-64.4400071.996.1825.883.2813.1-15.2527.04-5.0217.9810.27-10.361.621.6315.2427.390.99-1.0-1.060.25-15.551.650.03-25.0026.80.00.010.450.018.7500036.69.81-1.6147.057.492.2810.08-5.53-34.7246.686.09-11.320.05-6.81-0.25
21Q4 (12)1.87-33.69-24.633.01-20.424.12.4-58.8312.6800067.88.7816.432.91.05-30.4628.4715.5430.3611.4611.0916.4518.77-10.3242.631.00.00.071.334.1557.920.0433.33026.80.00.010.450.018.7500033.3310.110.043.777.493.8910.670.28-24.2244.07.55-7.190.05-7.729.92
21Q3 (11)2.824.06-14.841.4724.273.165.83-7.9202.0700062.332.039.392.87-26.6-46.8524.64-4.057.4610.32-6.2-1.1820.9318.5834.861.00.00.053.1518.876.640.03200.0026.80.00.010.450.018.7500030.2710.433.3840.727.586.910.64-15.22-26.8240.912.38-6.640.068.0918.41
21Q2 (10)2.710.74-15.0533.37-1.659.636.333.26580.6500061.096.8212.553.911.03-15.9125.6812.0423.9411.008.7714.9617.653.9527.621.00.0044.7412.6158.260.010026.80.00.010.4518.7518.7500027.41-26.3214.7837.85-17.7215.8212.55-18.72-30.8239.96-24.09-4.90.057.3119.64
21Q1 (9)2.698.47-75.7233.9327.56-0.996.13187.793.3700057.19-1.799.123.87-7.1965.3822.924.958.4710.112.732.316.9829.0325.781.00.0039.73-12.073.6500026.80.00.08.80.019.8900037.211.6118.446.09.1918.7115.449.6625.9452.6411.0320.510.052.69-38.05
20Q4 (8)2.48-25.08-71.6226.6-33.8313.532.1310.36000058.232.194.024.17-22.78-20.4221.84-4.752.159.84-5.72-2.5313.16-15.21-14.431.00.0045.1550.0545.7900-100.026.80.00.08.80.019.8900033.3313.8314.6542.1310.6115.7114.08-3.16-11.9447.418.195.220.05-0.59-39.89
20Q3 (7)3.313.76-9.8140.232.0623.881.93107.53-77.7600056.984.975.715.416.1375.3222.9310.67-0.8210.449.11015.5212.22-8.381.00030.096.4431.400-100.026.80.00.08.80.019.8900029.2822.6122.9238.0916.5522.2414.54-19.85-5.0943.824.2811.960.059.219.02
20Q2 (6)3.19-71.2113.5230.44-11.1829.750.93-84.32-73.5800054.283.575.44.6598.7219.2320.72-1.940.589.57-3.2013.832.44-7.2400028.2723.56-5.1300-100.026.80.00.08.819.8919.8900023.88-24.015.1432.68-15.6616.3818.1447.967.9842.02-3.811.930.05-44.4311.95
20Q1 (5)11.0826.77720.7434.2746.2720.545.93091.2900052.41-6.384.092.34-55.34-3.3121.13-1.174.559.88-2.12013.5-12.22-2.3200022.88-26.1214.970-100.0-100.026.80.00.07.340.014.8700031.428.0821.5938.756.4320.2712.26-23.33-12.2443.68-3.069.720.08-0.3686.13
19Q4 (4)8.74138.150.023.43-27.80.00-100.00.0000.055.983.860.05.2470.130.021.38-7.530.010.1000.015.38-9.210.0000.030.9735.240.00.140.00.026.80.00.07.340.00.0000.029.0722.040.036.4116.850.015.994.370.045.0615.130.00.0880.30.0

財報相關資訊

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。