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)48.193.12000000106.352.3514.53-0.272.917.782.745.316.880.014.680.48001.25184.0914.810.014.7410.990.71-22.8341.557.557.07.85-0.8040.757.410.140.73
2022 (9)46.7328.56000000103.916.0514.5712.082.7-10.32.60-15.426.88-4.3114.61-1.62000.4433.3314.810.013.2810.850.926.9838.6512.1952.8511.76-0.71037.9413.150.142.05
2021 (8)36.3524.19000.07-85.710097.986.8713.02.23.0149.013.0739.437.194.3514.850.750.87-93.660.33-13.1614.818.6611.9811.860.86-14.8534.457.4947.298.07-0.92033.537.50.14-18.59
2020 (7)29.2736.395.042.860.49600.00091.68-0.7712.72-2.832.020.02.200.776.8926.1914.74-0.5413.7267.520.388.5713.630.010.7113.941.0134.6732.057.843.769.73-0.86031.198.60.17-2.24
2019 (6)21.464.683.5-56.250.07-73.080092.390.6113.091.082.0218.132.1917.415.46-3.0214.82-0.278.19179.520.3575.013.630.09.416.050.750.029.7311.139.8811.99-1.01028.7210.120.170.05
2018 (5)20.56.778.0166.670.26-87.190091.83-2.1812.95-4.221.716.881.869.265.6314.4314.86698.922.93-43.550.2-9.0913.630.818.120.00.750.026.7610.6235.6112.41-0.68026.089.40.17-3.09
2017 (4)19.21.113.0500.02.03372.090093.882.2113.524.241.6-21.571.70-23.264.9213.11.860.05.19-53.370.22-18.5213.520.06.7523.630.750.024.1917.2631.6818.08-0.35023.8417.030.186.2
2016 (3)18.9932.520.500.4365.380091.8526.7212.9723.292.04110.312.2265.964.3521.171.860.011.13-53.870.27107.6913.523.765.4624.090.750.020.6328.9426.8326.86-0.26020.3727.310.17-3.98
2015 (2)14.334.29000.2600072.4815.3610.5211.680.97-1.021.34-14.23.5933.961.860.024.1300.1318.1813.030.084.427.170.750.016.019.5821.1520.310016.019.050.181.03
2014 (1)13.7428.5300000062.8311.429.4212.680.9813.951.562.272.6814.041.86-39.22000.11013.020.03.4631.560.750.013.3818.4117.5819.840.06013.4419.150.1724.68
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)48.1936.943.1200000000032.025.442.434.6827.52-0.852.91-12.357.782.74-12.985.36.88-9.230.014.680.140.480001.25-1.57184.0914.810.00.014.740.010.990.710.0-22.8341.5512.697.557.08.947.85-0.8-42.86-12.6840.7512.237.410.149.510.73
23Q3 (19)35.19-23.078.3100000000025.51-4.282.373.678.580.553.326.75-2.063.146.16-5.537.582.713.5514.660.410.070001.2786.76202.3814.810.00.014.740.010.990.710.0-22.8336.8711.058.7352.327.548.75-0.5638.468.236.3112.459.040.1311.10.72
23Q2 (18)45.74-1.4639.200000000026.6520.05-2.093.3820.71-12.213.11-7.99-0.962.96-7.49-4.767.380.417.4214.6-0.14-1.880000.6870.074.3614.810.00.014.7410.9910.990.71-22.83-22.8333.2-19.599.7248.65-12.339.4-0.91-75.0-31.8832.29-20.89.20.12-20.72-1.05
23Q1 (17)46.42-0.6632.2100000000022.2-28.948.132.8-40.6818.643.3825.198.683.2023.211.77.356.834.2614.620.07-1.680000.4-9.0917.6514.810.00.013.280.010.850.920.06.9841.296.8312.1755.495.011.76-0.5226.76-1.9640.777.4612.310.154.441.8
22Q4 (16)46.7343.8328.5600000-100.000031.2425.367.024.7229.327.272.7-20.35-10.32.60-21.93-15.416.88-6.01-4.3114.61-0.27-1.6200-100.00.444.7633.3314.810.00.013.280.010.850.920.06.9838.6513.9812.1952.859.8511.76-0.71-16.3922.8337.9413.9313.150.149.52.05
22Q3 (15)32.49-1.1333.100000-100.000024.92-8.453.663.65-5.1920.863.397.9611.153.337.035.07.326.55-6.5114.65-1.55-1.4100-100.00.427.6920.014.810.00.013.280.010.850.920.06.9833.9112.0612.8848.118.1912.17-0.6111.5940.233.312.6114.750.139.141.91
22Q2 (14)32.86-6.4154.200000-100.000027.2232.598.713.8563.1418.13.140.966.443.11-1.22-1.056.87-2.55-8.5214.880.070.0700-100.00.3914.7114.7114.810.00.013.2810.8524.00.926.98-8.9130.26-17.79-19.5944.47-10.43-9.89-0.69-35.2931.6829.57-18.54-19.250.12-18.4414.43
22Q1 (13)35.11-3.4117.740000-100.0-100.000020.53-29.674.112.36-46.361.293.113.3252.453.152.4840.897.05-1.95-3.0314.870.131.020-100.0-100.00.343.03-5.5614.810.00.011.980.011.860.860.0-14.8536.816.857.149.654.997.72-0.5144.5745.7436.38.268.590.144.71.58
21Q4 (12)36.3548.9124.1900-100.00.07-53.33-85.7100029.1921.426.424.445.74.513.01-1.3149.013.07-3.0839.417.19-8.174.3514.85-0.070.750.87-55.38-93.660.33-5.71-13.1614.810.08.6611.980.011.860.860.0-14.8534.4514.687.4947.2910.268.07-0.929.8-6.9833.5315.547.50.149.34-18.59
21Q3 (11)24.4114.5546.0800-100.00.150.0-69.3900024.04-3.9910.893.02-7.36-0.663.053.3925.03.170.8518.77.834.268.7514.86-0.070.751.95-1.52-85.910.352.94-14.6314.810.08.6611.9811.8611.860.86-14.85-14.8530.04-20.177.9442.89-13.098.45-1.02-0.996.4229.02-20.758.530.1322.55-19.57
21Q2 (10)21.31-28.5450.070000.150.0-69.3900025.0426.9811.393.2639.9114.392.9544.6117.063.1440.6613.267.513.313.2714.871.020.681.98-1.98-82.740.34-5.56-10.5314.810.08.6610.710.00.01.010.00.037.639.4951.7349.357.0735.17-1.01-7.4519.8436.629.5455.560.10-27.6-29.25
21Q1 (9)29.821.8839.80-100.0-100.00.15-69.39114.2900019.72-28.11-1.842.33-44.66-11.412.040.99-7.692.231.4-6.657.275.5222.1814.72-0.14-0.472.02-85.28-75.280.36-5.26-2.714.818.668.6610.710.013.941.010.034.6734.377.246.2146.095.328.42-0.94-9.316.0733.437.187.010.14-16.09-21.77
20Q4 (8)29.2775.1636.395.0-16.6742.860.490.0600.000027.4326.521.114.2138.49-1.642.02-17.210.02.20-17.480.776.89-4.3126.1914.74-0.07-0.5413.72-0.8767.520.38-7.328.5713.630.00.010.710.013.941.010.034.6732.0515.167.843.7610.649.73-0.8621.114.8531.1916.648.60.178.02-2.24
20Q3 (7)16.7117.6840.896.0071.430.490.0104.1700021.68-3.562.653.046.670.02.44-3.17-12.542.67-3.7707.28.623.2914.75-0.14-0.6113.8420.6641.950.417.8932.2613.630.00.010.710.013.941.010.034.6727.8312.229.3539.558.3311.1-1.0913.49-19.7826.7413.598.960.167.8-2.32
20Q2 (6)14.2-33.4313.510-100.0-100.00.49600.088.4600022.4811.9-6.332.858.37-9.242.5214.03-7.692.7715.9406.6311.4321.4314.77-0.14-0.6711.4740.39201.840.382.722.5813.630.00.010.7113.9413.941.0134.6734.6724.8-23.3610.6636.51-14.1112.13-1.26-12.5-103.2323.54-24.658.030.15-19.94-0.94
20Q1 (5)21.33-0.616.655.042.86-47.370.070.0-73.0800020.09-25.95-0.252.63-38.550.02.219.4150.342.399.4705.958.977.7914.79-0.2-0.748.17-0.24185.660.375.7194.7413.630.00.09.40.016.050.750.00.032.368.8510.1142.516.5911.17-1.12-10.89-138.331.248.778.020.184.860.59
19Q4 (4)21.4680.940.03.50.00.00.07-70.830.0000.027.1328.460.04.2840.790.02.02-27.60.02.1900.05.46-6.510.014.82-0.130.08.19-16.00.00.3512.90.013.630.00.09.40.00.00.750.00.029.7316.820.039.8812.020.0-1.01-10.990.028.7217.030.00.177.920.0

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。