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)2.376.280.9558.3300005.82-4.90.58-40.210.62-36.0810.65-32.791.795.290.4550.0000010.360.02.554.080.150.00.62-39.223.31-8.56-0.1500.47-45.980.000
2022 (9)2.23165.480.6000006.1238.460.9700.9725.9715.85-9.021.718.060.30.0000.01010.360.02.450.00.15-73.211.0203.6222.3-0.1500.8700.000
2021 (8)0.84140.00000004.424.0-0.9600.7792.517.4285.11.44-3.360.30.0000010.360.02.450.00.560.0-0.0602.96-29.86-0.150-0.2100.000
2020 (7)0.35-96.140000004.25-40.06-0.2500.4-46.679.41-11.031.49-22.40.3-3.23000.010.010.360.02.4515.570.560.01.21-63.774.22-29.9-0.500.71-76.640.000
2019 (6)9.07319.910.5000007.091.723.3100.75-3.8510.58-5.471.92-19.330.310.0000.01010.360.02.12-4.50.560.03.3406.02124.63-0.303.0400.000
2018 (5)2.160.930000006.97-62.81-0.1300.78-66.8111.19-10.762.38-60.860.310.0000010.360.02.221.370.560.0-0.102.68-10.96-0.380-0.4800.19-10.75
2017 (4)2.148.6300000018.74-4.140.26-64.862.359.8112.5414.566.0824.080.310.0000.01010.360.02.193.30.560.00.25-67.113.01-12.5-0.460-0.2100.210.14
2016 (3)1.97-15.4500001.8512.1219.55-15.180.74-28.162.14-3.610.9513.654.9-20.970.310.0000010.360.02.125.470.560.00.76-27.623.44-5.230.27-63.511.03-42.460.21-12.49
2015 (2)2.33-40.56000.654.841.65-24.6623.05-14.571.03-4.632.22-34.99.63-23.86.2-12.80.31-3.12000010.360.02.015.240.560.01.05-6.253.631.110.74-17.781.79-11.390.24-1.72
2014 (1)3.927.4000.62-48.332.1956.4326.981.771.083.853.412.112.640.327.11-4.180.32-27.27000010.3620.051.916.110.560.01.12-51.33.59-22.960.963.642.02-29.120.24-0.13
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)2.3735.436.280.95171.4358.330000001.466.57-26.63-0.24-155.81-71.430.62-12.68-36.0810.63-4.74-33.011.79-9.65.290.452.2750.00000-100.0-100.010.360.00.02.550.04.080.150.00.00.62-27.91-39.223.31-7.02-8.56-0.150.00.00.47-33.8-45.980.0000
23Q3 (19)1.75-37.7256.250.35-30.000000001.37-18.93-16.460.4319.44-30.650.71-12.35-4.0511.16-8.62-13.411.981.5413.140.4446.6746.670000.010.00.010.360.00.02.550.04.080.150.00.00.86100.0-25.223.5613.74-5.07-0.150.00.00.71153.57-29.00.0000
23Q2 (18)2.8136.41172.820.5000000001.6929.0143.220.361700.09.090.8117.3922.7312.228.36-2.821.95-2.0115.380.30.00.00000.010.0010.360.00.02.550.04.080.150.00.00.43514.29-20.373.1313.0-0.32-0.150.00.00.28450.0-28.210.0000
23Q1 (17)2.06-7.62329.170-100.000000001.31-34.170.770.02114.29-87.50.69-28.87-5.4811.27-28.98-23.091.9917.0635.370.30.00.00000.010.0010.360.00.02.554.084.080.150.00.00.07-93.14-66.672.77-23.48-1.42-0.150.00.0-0.08-109.2-233.330.0000
22Q4 (16)2.2399.11165.480.6000000001.9921.3422.84-0.14-122.58-75.00.9731.0825.9715.8823.14-9.081.7-2.8618.060.30.00.00000.010.0010.360.00.02.450.00.00.150.0-73.211.02-11.31800.03.62-3.4722.3-0.150.00.00.87-13.0514.290.0000
22Q3 (15)1.128.74-3.450000000001.6438.9842.610.6287.88200.00.7412.1245.112.892.55-0.41.753.554.170.30.00.00000.010010.360.00.02.450.00.00.150.0-73.211.15112.965650.03.7519.4323.36-0.150.0-66.671.0156.411528.570.0000
22Q2 (14)1.03114.58-17.60000000001.18-9.2329.670.33106.25294.120.66-9.59106.2512.57-14.2445.361.6914.970.00.30.00.000000-100.010.360.00.02.450.00.00.150.0-73.210.54157.14-43.163.1411.74-20.91-0.150.073.210.39550.00.00.0000
22Q1 (13)0.48-42.86-5.880000000001.3-19.7578.080.16300.0277.780.73-5.19160.7114.66-16.0593.71.472.08-4.550.30.00.000000-100.010.360.00.02.450.00.00.15-73.21-73.210.21450.0-81.252.81-5.07-31.96-0.150.069.390.06128.57-90.480.0000
21Q4 (12)0.84-27.59140.00000000001.6240.8740.87-0.0887.100.7750.9892.517.4634.8985.521.44-14.29-3.360.30.00.000000-100.010.360.00.02.450.00.00.560.00.0-0.06-400.0-104.962.96-2.63-29.86-0.15-66.6770.0-0.21-200.0-129.580.0000
21Q3 (11)1.16-7.2157.780000000001.1526.3726.37-0.62-264.71-287.50.5159.3841.6712.9449.6767.551.68-0.591.820.30.0-3.230000-100.0-100.010.360.00.02.450.00.00.560.00.00.02-97.89-98.323.04-23.43-27.79-0.0983.9379.07-0.07-117.95-109.210.0000
21Q2 (10)1.25145.1-87.5200-100.00000000.9124.660.0-0.17-88.89-88.890.3214.29-33.338.6514.29-5.591.699.74-5.060.30.0-3.230000.010.00.010.360.00.02.450.00.00.560.00.00.95-15.18-30.153.97-3.87-9.15-0.56-14.29-51.350.39-38.1-60.610.0000
21Q1 (9)0.5145.71-89.9400-100.00000000.73-36.52-42.97-0.09000.28-30.0-61.117.57-19.59-33.051.543.36-18.950.30.0-3.230000.010.00.010.360.00.02.450.015.570.560.00.01.12-7.44-66.474.13-2.13-31.4-0.492.0-104.170.63-11.27-79.680.0000
20Q4 (8)0.35-22.22-96.1400-100.00000001.1526.37-26.280100.0100.00.411.11-46.679.4121.83-11.031.49-9.7-22.40.3-3.23-3.230000.010.00.010.360.00.02.450.015.570.560.00.01.211.68-63.774.220.24-29.9-0.5-16.28-66.670.71-6.58-76.640.0000
20Q3 (7)0.45-95.51-94.870-100.000000000.910.0-38.93-0.16-77.78-700.00.36-25.0-47.067.73-15.6701.65-7.3-25.680.310.00.00000.010.00.010.360.00.02.450.015.570.560.00.01.19-12.5-69.094.21-3.66-35.63-0.43-16.22-1175.00.76-23.23-80.460.000-100.0
20Q2 (6)10.0297.63-0.30.3-62.5000000-100.00.91-28.91-55.39-0.090-400.00.48-33.33-64.449.16-18.9601.78-6.32-20.890.310.00.00000.010.0010.360.00.02.4515.5710.360.560.00.01.36-59.28-64.024.37-27.41-33.38-0.37-54.17-716.670.99-68.06-74.220.000-100.0
20Q1 (5)5.07-44.1-48.270.860.000000001.28-17.95-36.00100.0-100.00.72-4.0-65.2211.306.8501.9-1.04-40.060.310.00.00000.010.0010.360.00.02.120.0-4.50.560.00.03.340.0-10.936.020.0-7.81-0.2420.0-700.03.11.97-18.210.000-100.0
19Q4 (4)9.073.30.00.500.0000.0000.01.564.70.0-0.54-2600.00.00.7510.290.010.5800.01.92-13.510.00.310.00.0000.00.010.00.010.360.00.02.120.00.00.560.00.03.34-13.250.06.02-7.950.0-0.3-850.00.03.04-21.850.00.00-100.00.0

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