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)231.6642.420000001367.7327.5147.43-27.47160.213.3711.71-11.09296.6436.225.49-3.089.201.731.7863.570.070.0710.424.260.0195.350.7269.683.042.49104.1197.841.340.013871.17
2022 (9)162.66-14.060000001072.64-12.0165.39-50.97141.3130.513.1748.32217.77-18.15.660.89001.29344.8363.570.063.4626.644.260.0194.0-10.81261.73-3.731.22-83.26195.22-13.160.00-23.49
2021 (8)189.2821.610000001219.0544.09133.38204.94108.2837.318.88-4.71265.974.615.61352.422.0-4.760.29-9.3863.570.050.119.514.260.0217.5191.13271.8865.967.29-5.45224.885.010.00-39.09
2020 (7)155.6557.13.034.840.34325.000846.0336.9443.74125.5878.8619.099.32-13.04152.2834.241.2472.222.16900.00.323.2363.570.045.764.434.260.0113.832.05163.8222.027.7124.76121.5131.560.00-70.93
2019 (6)99.0815.062.89-6.770.080.000617.811.4119.39-24.4666.2213.8610.7212.28113.44-1.530.72-32.080.03-72.730.31-40.3863.570.043.826.234.260.086.18-2.8134.260.076.1860.5292.36-0.160.00-35.78
2018 (5)86.11-44.273.1-6.060.08300.000609.241.7325.67-7.8658.16-13.069.55-14.55115.232.921.06-59.230.11175.00.5257.5863.570.041.257.234.260.088.66-7.34134.17-3.063.85092.51-2.60.00-39.98
2017 (4)154.5219.553.3134.040.020.000598.8514.427.8621.566.923.7311.178.1586.67-9.262.6-25.50.04-33.330.33-38.8963.571.0538.476.364.260.095.6818.87138.4114.45-0.7094.9820.620.01-14.81
2016 (3)129.2520.521.41101.430.02000523.472.9922.9319.4354.073.7810.330.7795.5113.343.49-12.750.0600.5458.8262.910.036.175.614.260.080.496.64120.936.08-1.75078.741.010.011008.13
2015 (2)107.2414.870.7-1.410000508.29-6.8119.2-19.9352.1-14.610.25-8.3784.27-4.954.0-18.37000.34-32.062.910.0334.257.54.260.075.48-1.09114.01.42.47-43.3577.95-3.370.00-22.14
2014 (1)93.3614.610.71-97.280000545.426.723.981.7861.0112.0311.195.088.665.994.99.38000.511.1162.890.3731.868.04.260.076.313.94112.434.94.3663.380.676.020.0058.36
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)231.66-18.8642.42000000000455.9623.1964.0113.5-8.722.2160.2-0.6813.3711.71-13.6-11.09296.643.0536.225.49-0.54-3.089.20.5201.72.4131.7863.570.00.070.070.010.424.260.00.0195.357.380.7269.685.253.042.49-34.82104.1197.846.511.340.013888.953871.17
23Q3 (19)285.5183.67206.800000-100.0000370.1341.6353.014.7966.1826.52161.330.7632.8713.5616.6722.75287.8529.3425.665.52-0.36-0.988.7406572.181.66-10.7516.0863.570.00.070.070.010.424.260.00.0181.928.850.99256.246.123.383.82241.0745.8185.7410.41.630.00-6.09-18.83
23Q2 (18)155.45-7.950.3100000-100.0000261.34-6.7615.328.9-13.17-9.37123.36-0.866.1811.62-4.117.05222.56-9.82-25.715.54-1.77-0.3600-100.01.86-6.5334.7863.570.00.070.0710.4210.424.260.00.0167.13-18.17-0.78241.46-11.222.241.12-63.16-40.43168.25-18.83-1.220.009.57-22.63
23Q1 (17)168.783.7626.0800000-100.0000280.30.83-14.0410.25-22.41-66.58124.43-11.95-0.6812.12-8.0222.02246.7913.33-25.235.64-0.350.000-100.01.9954.2676.1163.570.00.063.460.026.644.260.00.0204.255.28-17.7271.973.91-10.113.04149.18-60.16207.296.18-18.960.00-3.25-14.13
22Q4 (16)162.6674.79-14.060000-100.00000278.014.91-8.7213.2113.0-64.3141.3116.430.513.1719.2848.32217.77-4.93-18.15.661.620.890-100.0-100.01.29-9.79344.8363.570.00.063.460.026.644.260.00.0194.07.69-10.81261.735.6-3.731.22-53.44-83.26195.226.82-13.160.00-18.47-23.49
22Q3 (15)93.06-10.028.740000.6759.520000241.926.75-22.711.6919.04-67.45121.44.49-28.4911.0411.25-25.24229.07-23.542.255.570.18-1.071.33-15.82-33.51.433.62257.563.570.00.063.460.026.644.260.00.0180.146.95-0.14247.864.955.582.6239.36-25.57182.767.3-0.630.00-10.48-22.18
22Q2 (14)103.42-22.75-24.740000.42147.060000226.62-30.51-28.719.82-67.98-70.12116.18-7.263.479.93-0.03-5.73299.58-9.2434.345.56-1.42-0.891.58-13.66-21.01.3822.12228.5763.570.00.063.4626.6426.644.260.00.0168.44-32.1316.58236.17-21.9418.761.88-75.36-83.05170.32-33.429.470.0021.6-24.48
22Q1 (13)133.87-29.27-10.570000.1700000326.17.0714.9630.67-17.1111.16125.2815.79.829.9311.81-16.66330.0824.1464.595.640.53377.971.83-8.5-8.51.13289.66121.5763.570.00.050.110.09.514.260.00.0248.1714.175.52302.5511.2858.067.634.66-44.51255.813.7964.880.00-13.79-37.58
21Q4 (12)189.28121.1721.6100-100.000-100.0000304.57-2.6829.8437.03.04235.75108.28-36.2237.318.88-39.88-4.71265.918.6974.615.61-0.36352.422.00.0-4.760.29-27.5-9.3863.570.00.050.110.09.514.260.00.0217.5120.5891.13271.8815.8165.967.29107.1-5.45224.822.2385.010.00-17.08-39.09
21Q3 (11)85.58-37.72-46.0800-100.000-100.0000312.95-1.5536.0435.919.25152.0169.7651.1983.1914.7740.2822.62224.020.4650.195.630.36343.312.00.0-8.260.4-4.76-2.4463.570.00.050.110.09.514.260.00.0180.3924.8575.17234.7718.0653.433.52-68.262100.0183.9118.2178.310.00-13.12-22.86
21Q2 (10)137.42-8.28.9900-100.0000000317.8712.0652.0332.8719.14181.66112.28-1.5829.0710.53-11.62-13.34223.011.1970.485.61375.42331.542.00.0-18.70.42-17.65-20.7563.570.00.050.119.519.514.260.00.0144.492.1962.82198.863.8943.3111.09-19.352804.88155.580.2876.130.000.52-50.41
21Q1 (9)149.7-3.8275.190-100.0-100.00-100.00000283.6720.9364.6127.59150.36304.55114.0844.6633.1211.9227.84-12.42200.5531.743.771.18-4.8478.792.0-4.76-0.990.5159.38-1.9263.570.00.045.760.04.434.260.00.0141.3924.2452.03191.4116.8435.6713.7578.34603.66155.1427.6871.860.00-15.88-72.22
20Q4 (8)155.65-1.9357.13.03-16.074.840.346.25325.0000234.581.9748.7311.02-22.67182.5678.86-14.919.099.32-22.63-13.04152.282.0934.241.24-2.3672.222.1-3.676900.00.32-21.953.2363.570.00.045.760.04.434.260.00.0113.810.5132.05163.827.0622.027.714718.7524.76121.5117.8131.560.005.01-70.93
20Q3 (7)158.7225.8964.543.6114.24-11.080.320300.0000230.0410.0230.2214.2522.1173.5792.676.535.9112.05-0.860149.1614.0330.341.27-2.3156.792.18-11.384260.00.41-22.640.063.570.00.045.760.04.434.260.00.0102.9816.0524.81153.0110.2717.160.16139.02-94.44103.1416.7720.790.00-44.15-63.9
20Q2 (6)126.0847.5523.743.1622.48-17.0600-100.0000209.0821.3369.7411.6771.11142.6286.991.5131.7212.15-10.680130.81-6.2231.521.396.9744.442.4621.783414.290.531.92-7.0263.570.00.045.764.434.434.260.00.088.74-4.5819.43138.76-1.6413.38-0.4184.98-108.2788.33-2.1511.440.00-43.7-49.36
20Q1 (5)85.45-13.764.062.58-10.73-15.410-100.0-100.0000172.339.267.546.8274.87176.1185.729.42-7.7113.6126.940139.4922.9623.40.66-8.33-34.02.026633.332144.440.5267.74-23.5363.570.00.043.820.06.234.260.00.093.07.912.05141.085.083.24-2.73-144.17-129.2690.27-2.26-10.140.00-11.95-27.04
19Q4 (4)99.082.720.02.89-28.820.00.080.00.0000.0157.72-10.720.03.9-52.50.066.22-24.320.010.7200.0113.44-0.870.00.72-11.110.00.03-40.00.00.31-24.390.063.570.00.043.820.00.04.260.00.086.184.450.0134.262.80.06.18114.580.092.368.160.00.0030.380.0

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