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)49.30.22.5-53.530.01000178.45-10.2714.7219.5848.581.8727.2213.539.64-11.42.4520.690.07-22.220.25-32.4344.340.030.614.266.77-21.6421.2624.5558.656.5-8.43012.8324.560.02-5.96
2022 (9)49.28.995.38-78.390000198.88-20.5212.31-36.5547.69-32.2123.98-14.7110.88-35.512.03118.280.09-87.140.37-37.2944.340.029.367.048.645.2417.07-23.9655.07-5.2-6.77010.3-25.420.0215.2
2021 (8)45.147.8124.9-38.240.349.6800250.2215.6419.456.9670.352.4628.12-11.416.87-1.230.9360.340.7-32.040.59-29.7644.340.027.432.668.21-43.8122.45204.6158.0919.28-8.64013.8100.02-16.19
2020 (7)41.87-15.9740.3256.160.31-97.2700216.373.212.3650.3668.6613.2631.739.7617.08-4.310.58-26.581.03171.050.841.244.340.0526.723.1714.6119.367.37-23.8648.71.84-8.210-0.8400.021.02
2019 (6)49.8310.025.82-17.0311.358630.7700209.67-12.968.223.6660.62-10.8128.912.4717.85-3.570.79-28.830.38-96.710.83-33.644.320.0525.93.1912.2447.299.68-24.4947.823.44-14.610-4.9300.02-2.67
2018 (5)45.3-5.0131.1242.690.13-99.8300240.89-11.87.93-34.1467.97-20.4628.22-9.8218.51-25.661.1123.3311.5501.25-32.844.30.5925.15.028.31-41.4412.82-3.3246.23-9.99-12.2400.58-88.280.0217.98
2017 (4)47.69-32.7921.8166.1174.53148960.000273.11-6.9412.04-33.3385.45-7.9231.29-1.0624.90.360.9-9.09001.86-15.0744.040.3223.98.1414.19133.013.26-45.551.36-2.21-8.3104.95-51.180.02-7.34
2016 (3)70.960.9713.139.60.05-89.1300293.471.6718.06-1.8592.811.6731.629.8424.81-0.480.99-31.2572.09-8.472.190.043.90.5722.19.086.09114.4424.33-0.0852.5210.68-14.19010.14-43.60.02-39.89
2015 (2)70.2813.1511.9827.310.46-52.0800288.66-5.5718.4-15.0983.1-9.5828.79-4.2424.93-13.951.44-47.2578.76108.532.1917.1143.651.8720.2612.02.840.024.35-4.1347.452.42-6.37017.98-34.880.03-9.44
2014 (1)62.11-12.889.41-66.50.96-84.440.420305.6923.6321.6747.3191.935.3130.069.4428.9725.632.73-91.8937.77-47.41.87-2.642.851.218.098.842.84-60.4525.485.8146.3323.682.21027.61105.580.04-38.16
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)49.35.180.22.50.0-53.530.010.0000044.42-1.66-0.341.42-64.94378.4348.58-11.481.8727.22-11.4113.539.64-6.77-11.42.45-0.4120.690.070.0-22.220.25-10.71-32.4344.340.00.030.610.04.266.770.0-21.6421.266.8324.5558.652.376.5-8.43-14.69-24.5212.832.2324.560.02-6.13-5.96
23Q3 (19)46.878.072.942.50-77.360.010000045.172.59-5.464.05-12.72-4.4854.885.54-6.7630.737.0810.6210.3418.99-26.042.462.9320.590.07-22.22-22.220.28-24.32-28.2144.340.00.030.610.04.266.770.0-21.6419.925.5514.4357.297.613.43-7.3521.47-17.7912.5593.3712.560.022.092.53
23Q2 (18)43.37-7.9-4.260-100.0-100.000-100.000044.03-1.78-14.314.640.6517.4752.07.06-18.4228.7011.43.698.69-19.31-45.02.390.033.520.090.0-85.480.37-17.78-28.8544.340.00.030.614.264.266.77-21.64-21.6415.85-26.8920.5353.24-10.794.09-9.36-32.02-38.266.49-55.521.720.021.987.36
23Q1 (17)47.09-4.29-0.250.03-99.44-99.8900-100.000044.830.58-18.734.611003.92-0.6548.571.85-28.8625.767.42-6.9910.77-1.01-40.562.3917.7330.60.090.0-86.570.4521.62-32.8444.340.00.029.360.07.048.640.05.2421.6827.01-19.9759.688.37-4.86-7.09-4.73-22.4514.5941.65-31.50.02-3.777.8
22Q4 (16)49.28.068.995.38-51.27-78.3900-100.000044.57-6.72-22.58-0.51-112.03-119.3247.69-18.98-32.2123.98-13.68-14.7210.88-22.17-35.512.03-0.49118.280.090.0-87.140.37-5.13-37.2944.340.00.029.360.07.048.640.05.2417.07-1.84-23.9655.07-0.58-5.2-6.77-8.4921.6410.3-7.62-25.420.022.3415.2
22Q3 (15)45.530.51-3.2111.04-39.57-67.990-100.0-100.000047.78-7.01-27.844.247.34-30.4958.86-7.66-25.1327.780.38-12.1113.98-11.52-23.562.0413.97134.480.09-85.48-89.410.39-25.0-40.044.340.00.029.360.07.048.640.05.2417.3932.24-12.3955.398.29-0.18-6.247.8330.6711.1574.762.760.026.914.23
22Q2 (14)45.3-4.051.1618.27-34.16-47.890.273.85-20.5900051.38-6.85-23.973.95-14.87-35.0363.74-6.64-19.0727.67-0.07-15.2915.8-12.8-10.281.79-2.19184.130.62-7.46-27.060.52-22.39-32.4744.340.00.029.367.049.888.645.24-40.8613.15-51.46-27.1151.15-18.46-13.85-6.77-16.9325.116.38-70.05-29.110.022.4-7.89
22Q1 (13)47.214.5912.727.7511.45-23.090.26-23.53-16.1300055.16-4.19-6.294.6475.761.3168.27-2.96-5.0427.69-1.5-11.4318.127.41-1.681.8396.77195.160.67-4.29-32.320.6713.56-25.5644.340.00.027.430.02.668.210.0-43.8127.0920.67126.6962.737.9917.74-5.7932.9931.3221.354.24505.110.022.84-13.55
21Q4 (12)45.14-4.047.8124.9-27.81-38.240.3421.439.6800057.57-13.052.62.64-56.72-17.7670.35-10.522.4628.12-11.04-11.416.87-7.76-1.230.936.960.340.7-17.65-32.040.59-9.23-29.7644.340.00.027.430.02.668.210.0-43.8122.4513.1204.6158.094.6919.28-8.644.0-5.2413.8127.281744.050.021.48-16.19
21Q3 (11)47.045.0541.8634.49-1.63-5.120.28-17.65100.000066.21-2.0313.126.10.3332.0378.62-0.1818.8531.60-3.262.5918.293.863.980.8738.138.10.850.0254.170.65-15.58-19.7544.340.00.027.432.662.668.21-43.81-43.8119.8510.03390.1255.49-6.5422.28-9.00.446.0510.8520.56296.20.02-13.8-18.73
21Q2 (10)44.786.9-5.5935.06-2.83-12.570.349.6888.8900067.5814.8119.86.0832.7555.178.769.5625.9432.674.488.6217.61-4.4516.310.631.61-5.970.85-14.14193.10.77-14.44-19.7944.340.00.026.720.00.014.610.00.018.0450.963264.9159.3711.4345.66-9.04-7.2416.229.0155.68179.230.02-3.9-4.79
21Q1 (9)41.890.0515.1136.08-10.521.260.310.0-97.2800058.864.929.884.5842.68650.8271.894.737.2531.27-1.4621.618.437.92.390.626.9-1.590.99-3.88230.00.97.14-15.0944.340.00.0226.720.03.1714.610.019.3611.9562.1416.1353.289.410.01-8.43-2.6847.743.52519.05160.270.02-0.312.77
20Q4 (8)41.8726.27-15.9740.3210.9256.160.31121.43-97.2700056.11-4.133.013.21-30.5243.368.663.7913.2631.733.019.7617.08-2.9-4.310.58-7.94-26.581.03329.17171.050.843.71.244.340.00.0526.720.03.1714.610.019.367.3781.98-23.8648.77.321.84-8.2114.343.81-0.8484.8182.960.02-1.591.02
20Q3 (7)33.16-30.09-8.836.35-9.3525.520.14-22.22-98.7600058.533.7613.154.6217.8658.2266.155.772.2330.812.42017.5916.186.160.63-5.97-53.680.24-17.24-42.860.81-15.62-8.9944.340.00.0526.720.03.1714.610.019.364.05810.53-45.4945.3811.33-0.42-9.5811.2134.7-5.5351.3223.620.020.98-6.76
20Q2 (6)47.4330.3436.140.112.5549.790.18-98.42-98.400056.4124.478.113.92542.6279.062.5419.4-4.8830.0816.97015.14-15.890.070.676.35-49.240.29-3.33-36.960.96-9.43-8.5744.340.020.0726.723.173.1714.6119.3619.36-0.57-105.54-112.6440.76-15.84-4.43-10.7933.114.85-11.36-94.52-66.330.023.73-7.52
20Q1 (5)36.39-26.97-4.6635.6337.99100.5111.380.268653.8500045.32-16.8-11.640.61-72.77-30.6852.38-13.59-13.3225.71-11.06018.00.849.290.63-20.25-40.00.3-21.05-97.411.0627.713.9244.330.020.0525.90.03.1912.240.047.2910.296.3-24.8448.431.282.8-16.13-10.4-57.37-5.84-18.46-269.770.02-2.0-5.32
19Q4 (4)49.8337.050.025.82-10.840.011.350.350.0000.054.475.30.02.24-23.290.060.62-6.320.028.9100.017.857.720.00.79-41.910.00.38-9.520.00.83-6.740.044.320.00.025.90.00.012.240.00.09.6830.280.047.824.940.0-14.610.410.0-4.9331.910.00.02-9.170.0

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