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)6.71-25.365.49-1.44000084.02-8.880.27-94.2914.95-15.1517.79-6.8821.56-0.830.432.38000.0650.015.285.021.1868.572.786.512.94-38.496.9-14.71-3.510-0.5700.000
2022 (9)8.9999.785.57-26.613.5418.790092.21-9.224.73017.62-29.2119.11-22.0221.74-19.60.4235.48000.04-33.3314.550.00.7-61.112.610.04.7808.09144.41-2.7802.000.000
2021 (8)4.51.357.59140.952.98000101.5710.32-3.07024.8914.0224.513.3527.0427.130.3114.813.57-47.50.06-25.014.554.231.89.092.61-28.3-1.103.31-57.56-2.610-3.7100.000
2020 (7)4.447.513.15-41.77000092.07-9.231.56-38.121.8324.4623.7137.1121.272.560.278.06.8132.080.08-33.3313.961.971.6518.713.640.552.52-4.557.81.83-2.610-0.0900.000
2019 (6)4.13-1.25.41-58.034.84-9.5300101.43-4.452.52017.54-0.1717.294.4720.74-2.670.25-16.672.93536.960.12-40.013.6911.481.390.03.6226.132.64252.07.6652.59-3.640-1.000.0012.07
2018 (5)4.1838.8712.8920.245.35000106.155.9-0.15017.5725.6816.5518.6821.31-14.00.3-14.290.46-90.460.2-37.512.280.01.390.02.87-5.280.7527.125.020.4-2.140-1.3900.00-17.49
2017 (4)3.01-21.4110.7234.00000100.24-9.140.04-98.5813.98-7.3613.951.9624.782.650.35-2.784.8200.32-8.5712.280.01.3925.233.0366.480.59-82.235.0-20.0-1.050-0.4600.01-18.96
2016 (3)3.83-5.438.0-51.130000110.320.582.82015.09-0.9213.68-1.4924.14-1.790.365.88000.35-23.9112.28-0.081.110.01.820.03.32538.466.2581.16-1.202.12-14.520.010
2015 (2)4.05-22.5616.373.947.65000109.68-9.49-0.94015.23-30.7713.89-23.5124.58-19.060.346.25000.46-24.5912.290.01.110.01.82-1.620.52-61.483.45-19.951.96-20.332.48-34.910.000
2014 (1)5.2352.4815.7535.780000121.18-6.66-3.32022.0-5.1318.151.6430.3721.820.3239.1311.1700.617.0212.290.331.11122.01.850.01.35-84.14.31-60.242.46170.333.81-59.470.000
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
23Q4 (20)6.71-25.61-25.365.4952.08-1.440-100.0-100.000014.872.064.13-0.0892.3194.5914.95-20.82-15.1517.80-21.37-6.8721.5611.94-0.830.43-2.272.380000.060.050.015.280.05.021.180.068.572.780.06.512.94-2.65-38.496.9-1.15-14.71-3.51-52.61-26.26-0.57-179.17-128.50.0000
23Q3 (19)9.02-19.4623.223.61-27.8-22.033.33-5.1311.000014.57-59.65-25.17-1.04-161.18-316.018.88-33.36-18.322.63-29.44-7.0219.26-1.485.360.444.764.7600-100.00.06-14.2950.015.280.05.021.180.068.572.780.06.513.02-25.62-51.376.98-12.97-26.68-2.341.034.960.72350.0-81.00.0000
23Q2 (18)11.276.6622.945.0-43.5-46.643.51-1.1317.000036.1195.61-7.811.7631.25-19.4328.3340.67-12.5932.0845.54-5.0819.55-23.15-8.690.42-2.335.000-100.00.0775.040.015.285.025.021.1868.5768.572.786.516.514.06-8.97-37.158.023.22-17.91-3.9-60.49-70.310.16-92.12-96.160.0000
23Q1 (17)6.34-29.48118.628.8558.89-24.13.550.2818.7300018.4629.27-4.3-0.3278.38-107.3420.1414.3-22.7822.0415.34-19.3625.4417.02-11.820.432.382.3800-100.00.040.0-20.014.550.00.00.70.0-61.112.610.00.04.46-6.6937.237.77-3.961.3-2.4312.59-102.52.031.5-0.980.0000
22Q4 (16)8.9922.8199.785.5720.3-26.613.5418.018.7900014.28-26.66-16.05-1.48-492.0-72.0917.62-23.76-29.2119.11-21.5-22.0221.7418.93-19.60.420.035.480-100.0-100.00.040.0-33.3314.550.00.00.70.0-61.112.610.00.04.78-23.03534.558.09-15.02144.41-2.78-14.88-6.512.0-47.23153.910.0000
22Q3 (15)7.32-19.654.274.63-50.5917.223.00.029900.000019.47-50.29-4.75-0.25-111.8582.9923.11-28.69-24.1324.34-27.97-17.2618.28-14.62-20.760.425.035.483.52-1.95-46.090.04-20.0-33.3314.550.00.00.70.0-61.112.610.00.06.21-3.872584.09.52-2.56128.3-2.42-5.6821.943.79-9.11213.130.0000
22Q2 (14)9.11214.1420.669.37-19.6438.43.00.33000039.17103.061.272.11-51.61655.2632.4124.27-21.2833.7923.64-17.3521.41-25.79-3.170.4-4.7629.033.590.28-44.60.050.0-28.5714.550.03.340.7-61.11-57.582.610.0-28.36.4698.77264.979.7727.3838.39-2.29-90.8319.654.17103.41486.110.0000
22Q1 (13)2.9-35.56-37.2311.6653.6233.872.990.34000019.2913.4-24.174.36606.981311.1126.084.78-8.0427.3311.53-4.228.856.6927.090.4235.4844.833.580.28-47.120.05-16.67-28.5714.550.04.231.80.09.092.610.0-28.33.25395.4551.167.67131.723.09-1.254.0257.62.05155.26401.470.0000
21Q4 (12)4.5-35.91.357.5992.15140.952.9829700.0000017.01-16.78-10.38-0.8641.5-4400.024.89-18.2914.0224.51-16.73.3627.0417.2127.130.310.014.813.57-45.33-47.50.060.0-25.014.550.04.231.80.09.092.610.0-28.3-1.1-340.0-143.653.31-20.62-57.56-2.6115.810.0-3.71-10.75-4022.220.0000
21Q3 (11)7.02-7.02-22.353.95-41.650.510.010-90.9100020.44-47.1616.2-1.47-286.84-126.1530.46-26.0153.6829.42-28.0537.3623.074.3428.380.310.019.236.530.77121.360.06-14.29-33.3314.553.344.231.89.099.092.61-28.3-28.3-0.25-114.12-109.924.17-40.93-46.54-3.1-8.7715.76-3.35-210.19-188.790.0000
21Q2 (10)7.5563.42-1.186.77-22.27-12.1900-100.000038.6852.043.45-0.38-5.56-113.8741.1745.1722.4640.8943.3113.8822.11-2.632.160.316.947.626.48-4.28120.410.070.0-30.014.080.860.861.650.003.640.001.77-17.67-79.057.06-5.11-16.45-2.85-0.7139.49-1.08-58.82-128.880.0000
21Q1 (9)4.624.0567.398.71176.519.4200-100.000025.4434.0440.4-0.36-1900.034.5528.3629.9126.8928.5320.3521.7222.76.7218.970.297.4116.06.77-0.44130.270.07-12.5-30.013.960.01.971.650.018.713.640.00.552.15-14.684.887.44-4.625.23-2.83-8.4330.12-0.68-655.5666.00.0000
20Q4 (8)4.44-50.887.513.15-19.85-41.770-100.0-100.000018.987.9-2.370.02103.08104.021.8310.1424.4623.7110.6937.121.2718.362.560.273.858.06.8130.51132.080.08-11.11-33.3313.960.01.971.650.018.713.640.00.552.520.0-4.557.80.01.83-2.6129.0828.3-0.0992.2491.00.000-100.0
20Q3 (7)9.0418.3291.123.93-49.03-28.150.11-97.63-97.8200017.59-52.96-5.89-0.65-123.72-1725.019.82-41.0520.9321.42-40.35017.977.41-2.60.2623.81-3.72.950.342358.330.09-10.0-35.7113.960.012.491.65018.713.6400.552.52-70.18-16.567.8-7.69-2.99-3.6821.87-19.87-1.16-131.02-2220.00.000-100.0
20Q2 (6)7.64176.81-16.147.71-3.14-27.474.64-2.11-13.7500037.39106.35-4.372.74598.187.8733.6250.4355.6535.9053.17016.73-12.32-10.770.21-16.0-16.02.940.01178.260.10.0-37.513.961.9713.680-100.0-100.00-100.0-100.08.45312.2183.568.4519.525.62-4.71-16.3-166.13.74287.0209.090.000-100.0
20Q1 (5)2.76-33.17-5.487.9647.13-28.484.74-2.07-11.7300018.12-6.79-25.12-0.55-10.0-225.022.3527.426.6323.4435.55019.08-8.0-13.90.250.0-21.882.940.34740.00.1-16.67-44.4413.690.011.481.390.00.03.620.026.132.05-22.3572.277.07-7.729.72-4.05-11.26-313.27-2.0-100.0-1052.380.00-100.0-100.0
19Q4 (4)4.13-12.680.05.41-1.10.04.84-3.970.0000.019.444.010.0-0.5-1350.00.017.547.020.017.2900.020.7412.410.00.25-7.410.02.932341.670.00.12-14.290.013.6910.310.01.390.00.03.620.00.02.64-12.580.07.66-4.730.0-3.64-18.570.0-1.0-1900.00.00.004.30.0

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