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)2.1138.6410.519.372.5126.130026.576.960.51-40.01.7122.146.4414.1915.51-14.9725.857.815.37-5.99008.525.450.080001.130.951.1840.485.582.766.686.540.0454.09
2022 (9)0.88-59.079.61-6.521.998.740024.84-10.840.8513.331.4-4.115.647.5518.24-7.2223.988.9516.35-3.71008.08-28.7500000.8400.8405.43-4.066.27211.940.0251.73
2021 (8)2.1516.2210.28-29.21.83-35.790.02027.8644.430.7501.46-39.675.24-58.2319.66-9.2822.01-1.716.980.650011.3429.160000-3.650-3.6505.6621.462.01171.620.02-47.48
2020 (7)1.8577.8814.5230.342.85-83.00019.29-22.72-1.1202.4281.9512.55135.4421.67141.5822.39-40.2116.87100.36008.78-26.830000-3.920-3.9204.666.880.7400.03-66.79
2019 (6)1.04-28.7711.145.6916.761409.910024.961.5-0.8301.33-57.375.33-58.08.972.2837.4520.078.42-61.970012.00.00000-10.660-10.6604.3618.16-6.300.09-63.02
2018 (5)1.46-10.9810.5437.421.11-73.760024.59-7.8-1.0203.12-14.5212.69-7.298.7711.8631.197.2622.1429.70012.00.00000-9.710-9.7103.69-9.34-6.0200.23-9.83
2017 (4)1.640.617.675.794.23208.760026.67-11.310.5603.65-17.7913.69-7.317.84-2.2429.089.7817.07-1.610012.00.00000-9.120-9.1204.07-1.21-5.0500.26-5.14
2016 (3)1.63-52.487.2514.171.3735.640030.07-3.09-1.8704.4445.114.7749.738.02-2.0826.49-2.2917.354.140012.00.00000-9.680-9.6804.12-1.2-5.5600.2723.24
2015 (2)3.43138.196.35109.571.0136.490031.03-10.21-2.6703.06-6.719.863.918.19-2.6227.110.0716.6615.690012.00.00000-7.810-7.8104.17-1.18-3.6400.2221.75
2014 (1)1.44171.73.03-11.40.74-94.890034.56-7.120.5303.28-7.349.49-0.248.41-3.4427.0939.2814.400012.0-56.570000-4.530-4.5304.2264.84-0.3100.18-33.21
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)2.1-27.08138.6410.512.549.372.51-0.426.130006.22-21.9621.25-0.11-129.7342.111.7136.822.146.4431.1914.2315.512.72-14.9725.852.097.815.37-2.72-5.990008.520.245.450.080.000001.1-6.7830.951.18-6.3540.485.582.22.766.680.66.540.044.5954.09
23Q3 (19)2.8881.1377.7810.25-6.99-2.752.5217.7623.5300-100.07.9728.1421.490.37311.11164.291.25-29.78-16.674.91-33.66-14.6415.1-9.63-16.925.32-0.316.315.81.54-5.950008.52.045.330.080.000001.1847.520.411.2643.1828.575.46-8.24-5.046.64-1.63-1.340.0317.0769.95
23Q2 (18)1.5916.9124.2211.0211.21.192.14-4.040.000-100.06.221.14-11.40.09-47.06-89.021.7860.3614.17.4065.6926.9516.71-4.57-10.7825.42.349.0615.56-2.99-8.360008.333.09-26.610.08000000.8-20.79129.20.88-12.87132.125.957.7912.486.753.37164.710.0315.4161.96
23Q1 (17)1.3654.55-3.559.913.12-14.122.2312.0619.2500-100.06.1519.880.330.17189.4788.891.11-20.71-33.934.47-20.78-25.3217.51-4.0-10.0224.823.510.0216.04-1.9-4.30008.080.0-28.810000001.0120.24128.371.0120.24128.375.521.66-1.956.534.15215.460.029.0466.13
22Q4 (16)0.88-45.68-59.079.61-8.82-6.521.99-2.458.740-100.0-100.05.13-21.8-19.59-0.19-235.71-190.481.4-6.67-4.115.64-1.977.5518.240.39-7.2223.980.678.9516.35-2.68-3.710008.080.12-28.750000000.84-14.29123.010.84-14.29123.015.43-5.57-4.066.27-6.84211.940.0215.3551.73
22Q3 (15)1.6226.565.8810.54-3.2124.442.04-4.67-44.410.020.006.56-6.55-9.390.14-82.93187.51.5-3.85-7.415.75-1.34-3.3318.17-2.99-9.623.822.2813.2716.8-1.06-3.890008.07-28.9-8.50000000.98135.77128.570.98135.77128.575.758.720.86.73163.92406.020.0211.572.65
22Q2 (14)1.28-9.22-6.5710.89-5.633.322.1414.44-27.70.020.007.0214.52-15.930.82811.11-43.061.56-7.14-39.35.83-2.53-44.7618.73-3.75-9.1223.293.249.616.981.31-2.9700011.350.028.83000000-2.7423.0315.95-2.7423.0315.955.29-6.047.092.5523.1951.790.0218.38-34.48
22Q1 (13)1.41-34.42-11.8811.5412.26-9.841.872.19-35.520.020.006.13-3.924.070.09-57.14112.161.6815.07-17.245.9814.09-38.2419.46-1.02-8.5522.562.58.116.76-1.3-1.000011.350.0928.83000000-3.562.4723.44-3.562.4723.445.63-0.538.692.072.99290.570.01-0.41-50.12
21Q4 (12)2.1540.5216.2210.2821.37-29.21.83-50.14-35.790.02006.38-11.8810.760.21231.25-69.121.46-9.88-39.675.24-11.88-58.2319.66-2.19-9.2822.014.66-1.716.98-2.860.6500011.3428.5729.16000000-3.65-6.416.89-3.65-6.416.895.6618.9121.462.0151.13171.620.02-21.96-47.48
21Q3 (11)1.5311.6837.848.47-19.64-37.863.6723.99326.740007.24-13.2966.06-0.16-111.1174.191.62-36.9620.95.95-43.63-11.3320.1-2.47-9.7421.03-1.041.317.48-0.11-3.270008.820.117.56000000-3.43-5.2125.27-3.43-5.2125.274.76-3.64-2.661.33-20.83343.330.02-28.79-46.15
21Q2 (10)1.37-14.37-35.9810.54-17.66-27.062.962.0750.250008.3541.7768.351.44294.59376.922.5726.653.8910.558.9840.8220.61-3.15-8.7621.251.82-5.7617.53.37-0.910008.810.0-51.06000000-3.2629.890-3.2629.8976.414.94-4.63-9.691.68216.98-69.290.03-9.87-29.27
21Q1 (9)1.6-13.51-61.0712.8-11.8588.242.91.75-78.310005.892.2639.9-0.74-208.82-12.122.03-16.1250.379.68-22.8468.821.28-1.8117.5920.87-6.79-43.0916.930.36-3.260008.810.34-51.06000000-4.65-18.6265.04-4.65-18.6265.045.1811.1652.350.53-28.38105.350.034.87-31.23
20Q4 (8)1.8566.6777.8814.526.5330.342.85231.4-83.00005.7632.11-10.70.68209.68180.952.4280.681.9512.5587.06135.5321.67-2.69141.5822.397.85-40.2116.87-6.64100.360008.787.07-26.83000000-3.9214.663.23-3.9214.663.234.66-4.76.880.74146.67111.750.03-20.0-66.79
20Q3 (7)1.11-48.13-29.7513.63-5.6711.360.86-56.35-88.010004.36-12.1-34.63-0.62-19.23-1133.331.34-19.76-55.336.71-10.48022.27-1.42143.9220.76-7.94-43.018.072.321.350008.2-54.44-31.67000000-4.59052.68-4.5966.7952.684.89-10.624.110.3-94.52105.210.04-6.46-83.67
20Q2 (6)2.14-47.9348.6114.45112.521.221.97-85.27-68.680004.9617.81-20.13-0.5221.21-6.121.6723.7-47.657.4930.64022.59130.98146.3522.55-38.51-36.1917.660.91-7.100018.00.050.00000000100.0100.0-13.82-3.91-41.455.4760.8840.985.47155.25192.870.04-12.37-82.92
20Q1 (5)4.11295.19218.66.8-38.96-41.0213.37-20.23234.250004.21-34.73-25.35-0.6621.43-250.01.351.5-51.615.737.6709.789.0310.5136.67-2.086.9117.5107.84-11.9300018.050.050.0000000-13.3-24.77-43.47-13.3-24.77-43.473.4-22.02-10.76-9.9-57.14-81.320.04-49.36-79.32
19Q4 (4)1.04-34.180.011.14-8.990.016.76133.750.0000.06.45-3.30.0-0.84-1500.00.01.33-55.670.05.3300.08.97-1.750.037.452.830.08.42-52.780.0000.012.00.00.0000.0000.0-10.66-9.90.0-10.66-9.90.04.3610.660.0-6.3-9.380.00.09-60.650.0

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