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)29.39-32.4114.21-51.470000278.04-3.8712.260.9945.08-9.4816.21-5.8356.630.077.13-6.43001.7154.0591.510.039.783.275.770.039.21-3.0984.760.01-3.93035.28-7.040.02-16.64
2022 (9)43.4816.0129.28113.410000289.23-15.6912.14-50.5949.8-13.0717.223.1156.59-0.747.62-3.05001.117.7791.510.038.526.825.770.040.46-15.1884.75-5.34-2.51037.95-17.140.02-19.56
2021 (8)37.48-13.4813.72-25.720000343.07-0.4624.57-23.5357.29-9.2216.70-8.857.0111.247.86-6.98001.03-2.8391.510.036.069.75.770.047.7-3.0189.531.94-1.9045.80.370.0229.61
2020 (7)43.3216.8918.4733.550000344.6610.2332.13-5.9463.11-2.0818.31-11.1751.2540.538.45592.62001.0655.8891.510.032.8711.615.7774.3249.183.7687.839.57-3.55045.639.610.0214.08
2019 (6)37.0643.0913.83-20.10.06-57.1400312.6614.3634.1615.8464.454.5120.61-8.6136.47-13.151.229.91000.68-6.8591.510.029.4511.093.3127.3147.418.3880.1615.92-5.77041.6313.340.0210.87
2018 (5)25.9-17.8617.31-25.130.1416.6700273.413.2629.4935.7161.6721.2522.5617.4341.99-7.881.11-53.560.15-48.280.73-6.4191.510.026.518.962.6217.0740.0420.6869.1518.55-3.31036.7320.110.01-8.3
2017 (4)31.5345.4323.1258.250.121100.000264.78-2.221.73-16.6550.86-3.7319.21-1.5645.585.92.39-5.910.29866.670.78-46.2191.514.024.3311.970.82033.181.2558.337.03-2.6030.58-4.290.0214.2
2016 (3)21.68-25.6814.61-20.860.01000270.746.1126.07-4.5452.8319.2619.5112.3943.0418.372.54-1.170.03200.01.45-12.6587.9911.021.7314.430032.774.9354.58.52-0.82031.95-7.070.01-4.92
2015 (2)29.1746.4418.4638.070000255.1517.0427.3131.5544.32.3617.36-12.5536.36-5.482.57-1.150.0101.661975.079.2710.0118.9912.230031.2322.950.2218.673.15-35.3234.3813.540.0119.31
2014 (1)19.9246.5813.377.650.010.000218.06.9720.7611.6143.2814.3219.856.8638.4710.262.6-1.14000.0860.072.069.016.9212.350025.419.2442.3210.444.87102.9230.2818.00.01-3.91
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)29.39-9.65-32.4114.21-33.26-51.4700000076.74-3.18-9.962.81-44.0218.0745.08-4.23-9.4816.21-1.3-5.8356.63-9.980.077.13-4.42-6.430001.71-0.5854.0591.510.00.039.780.03.275.770.00.039.216.06-3.0984.762.710.01-3.93-150.32-56.5735.28-0.34-7.040.024.82-16.64
23Q3 (19)32.5310.05-4.4621.29-33.8866.3300000079.2625.353.245.02180.452.8747.0727.492.116.4326.388.1962.91-9.4714.597.462.47-4.60001.7250.8862.2691.510.00.039.780.03.275.770.00.036.9716.18-1.782.526.660.74-1.5748.01-11.3535.422.92-2.210.02-10.34-33.27
23Q2 (18)29.5616.93-12.4732.283.1667.8800000063.237.535.521.79-31.9411.1836.921.74-8.8813.000.550.5869.4920.753.167.28-3.7-6.670001.141.799.6291.510.00.039.783.273.275.770.00.031.82-26.15-2.7877.37-11.460.44-3.02-100.0-39.8128.8-30.74-5.790.02-5.72-22.57
23Q1 (17)25.28-41.86-6.217.58-39.96113.6100000058.8-31.01-12.632.6310.5-19.5736.29-27.13-12.7212.93-24.921.8857.551.72.267.56-0.79-5.740001.120.96.6791.510.00.038.520.06.825.770.00.043.096.5-15.4687.383.1-5.85-1.5139.84-480.7741.589.57-18.00.02-5.93-10.34
22Q4 (16)43.4827.6916.0129.28128.75113.4100000085.2311.02-14.442.38-51.23-50.9349.88.03-13.0717.2213.43.1156.593.08-0.747.62-2.56-3.050001.114.727.7791.510.00.038.520.06.825.770.00.040.467.58-15.1884.753.47-5.34-2.51-78.01-32.1137.954.83-17.140.02-16.09-19.56
22Q3 (15)34.050.8326.6712.8-33.26-34.6900000076.7728.12-11.444.88203.11-17.4346.113.77-8.2215.1817.494.5654.9-18.5-10.997.820.26-0.510001.061.926.091.510.00.038.520.06.825.770.00.037.6114.91-12.1981.916.34-3.25-1.4134.7257.436.218.42-8.40.024.04-1.02
22Q2 (14)33.7725.3159.6719.18133.05-0.5200000059.92-10.97-19.111.61-50.76-80.2740.52-2.55-15.2512.921.85-3.9967.3619.6921.047.8-2.74-2.380001.04-0.952.9791.510.00.038.526.826.825.770.00.032.73-35.79-11.3577.03-17.0-2.2-2.16-730.7729.6430.57-39.72-9.690.029.185.9
22Q1 (13)26.95-28.0954.268.23-40.01-41.3400000067.3-32.44-18.613.27-32.58-42.1241.58-27.42-19.8812.69-24.01-11.8356.28-1.282.748.022.04-4.180001.051.940.9691.510.00.036.060.09.75.770.00.050.976.86-7.0492.813.66-0.72-0.2686.3291.1650.7110.72-2.270.02-15.62.28
21Q4 (12)37.4839.43-13.4813.72-30.0-25.7200000099.6214.92-2.734.85-17.94-28.2557.2914.06-9.2216.7014.99-8.857.01-7.5711.247.860.0-6.980001.033.0-2.8391.510.00.036.060.09.75.770.00.047.711.37-3.0189.535.751.94-1.942.646.4845.815.890.370.023.2529.61
21Q3 (11)26.8827.09-0.4819.61.6653.4800000086.6917.02-9.75.91-27.57-37.8550.235.06-18.4814.527.89-19.6761.6810.8428.717.86-1.63-6.320001.0-0.99-4.7691.510.00.036.060.09.75.770.00.042.8316.010.4584.667.494.16-3.31-7.8244.0939.5216.757.630.0211.3234.95
21Q2 (10)21.1521.06-41.319.2837.4290.8900000074.08-10.41-6.858.1644.42-16.3947.81-7.880.513.46-6.47-8.0955.651.5929.277.99-4.54560.330001.01-2.882.0291.510.00.036.069.79.75.770.00.036.92-32.6611.4778.76-15.759.74-3.07-4.4260.4933.85-34.7733.530.025.4527.66
21Q1 (9)17.47-59.67-43.7414.03-24.04-29.7100000082.69-19.2623.955.65-16.42-7.2251.9-17.7612.5114.39-21.41-4.5454.786.8936.138.37-0.95586.070001.04-1.8952.9491.510.00.032.870.011.615.770.074.3254.8311.492.5193.486.438.37-2.9417.1857.7651.8913.7211.520.026.9532.22
20Q4 (8)43.3260.3916.8918.4744.6433.5500-100.0000102.426.693.866.76-28.92-30.7463.112.42-2.0818.311.29-11.1751.256.9540.538.450.72592.620001.060.9555.8891.510.00.032.870.011.615.770.074.3249.1815.343.7687.838.069.57-3.5540.0338.4745.6324.269.610.027.514.08
20Q3 (7)27.01-25.03-6.7712.7726.4435.4200-100.000096.020.7120.059.51-2.56-8.5661.6229.548.2818.0823.44047.9211.3125.058.39593.39555.470001.056.0652.1791.510.00.032.870.011.615.770.074.3242.6428.7412.4881.2813.2515.01-5.9223.81-37.6736.7244.859.250.025.315.28
20Q2 (6)36.0316.041.6410.1-49.4-6.3100-100.000079.5319.2231.029.7660.2659.7447.573.120.3614.65-2.86043.056.9822.821.21-0.82-6.200-100.00.9945.5933.7891.510.00.032.8711.6111.615.7774.3274.3233.12-38.0820.3971.77-16.819.08-7.77-11.64-209.5625.35-45.521.40.029.212.21
20Q1 (5)31.05-16.2211.7719.9644.3242.880-100.0-100.000066.71-32.35-9.086.09-37.6-22.8146.13-28.43-10.7715.08-26.87040.2410.340.81.220.010.9100-100.00.680.0-9.3391.510.00.029.450.011.093.310.027.3153.4912.8511.686.267.6111.97-6.96-20.62-329.6346.5311.770.480.01-7.72-0.04
19Q4 (4)37.0627.930.013.8346.660.00.06-50.00.0000.098.6123.310.09.76-6.150.064.4513.250.020.6100.036.47-4.830.01.22-4.690.0000.00.68-1.450.091.510.00.029.450.00.03.310.00.047.425.030.080.1613.430.0-5.77-34.190.041.6323.860.00.02-0.790.0

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