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)6.2331.16000.04-20.00014.414.471.87-15.00.8-62.445.56-67.193.8312.650.170.00.02-75.00.0860.07.790.130.5762.860.37516.672.398.143.3326.620.803.1973.370.000
2022 (9)4.7545.71000.050.00012.5852.122.23042.862.13162.9616.9372.873.454.550.170.00.08-93.330.05-77.277.7812.750.350.00.0602.213057.142.63526.19-0.3701.8400.000
2021 (8)3.2682.120.3-80.00.05-28.57008.271.350.0700.8137.299.7935.462.2-15.380.17-82.651.2100.00.22-18.526.911.110.35-66.98000.0700.4220.0-0.160-0.0900.000
2020 (7)1.79-2.721.511.110.0740.0008.16-17.33-0.3100.59-39.187.23-26.432.6-4.410.98-1.010.6-1.640.27-18.186.210.01.060.000-0.7200.35-46.97-0.070-0.7900.000
2019 (6)1.8419.481.3517.390.050.0009.87-2.660.24700.00.97-29.29.83-27.262.7211.020.99-1.00.61-7.580.33-2.946.210.01.060.000-0.4100.6653.49-0.020-0.4300.000
2018 (5)1.54-23.381.15-4.170.0566.670010.1421.00.0301.370.7413.51-16.752.4515.021.047.060.6622.220.34-2.866.210.01.060.00.050-0.6800.437.5-0.010-0.6900.000
2017 (4)2.01-29.231.2100.00.03200.0008.38-5.42-0.701.36-2.8616.232.712.1337.420.68257.890.54-5.260.356.066.210.01.060.9500-0.6600.4-69.47-0.050-0.7100.000
2016 (3)2.84-13.680.60.00.010008.864.850.1918.751.470.7315.8062.831.5529.170.190.00.57-1.720.333.126.210.01.051.94000.2630.01.316.50.04-42.860.311.110.000
2015 (2)3.2941.20.60.000008.4515.280.1600.82-20.399.70-30.941.2-35.140.190.00.58314.290.3210.346.210.01.030.0000.21900.01.2313.890.07133.330.27575.00.00-51.08
2014 (1)2.33-22.070.60.000007.333.24-0.1101.0345.0714.0540.521.850.00.19-5.00.140.00.29-3.336.210.01.030.00.04-90.70.0101.08-10.740.0300.0400.000.86
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)6.234.1831.160000.040.0-20.00002.37-3.27-47.22-0.03-150.0-104.690.8-36.0-62.445.55-26.58-67.213.83-3.0412.650.170.00.00.02-33.33-75.00.080.060.07.790.00.130.570.062.860.370.0516.672.39-1.248.143.33-0.8926.620.86.67316.223.190.6373.370.0000
23Q3 (19)5.98-7.4346.930000.04-20.0-20.00002.45-47.2-20.20.06-93.81-89.831.25-45.41-17.227.56-43.37-49.773.957.348.220.170.00.00.030.0-72.730.08-11.11-52.947.790.00.520.570.062.860.370.0516.672.422.5456.133.361.8270.560.75314.29266.673.1757.71188.180.0000
23Q2 (18)6.4625.44102.510000.050.00.00004.64-6.2626.430.9711.49155.262.29-16.7337.9513.35-21.44-25.433.68-5.1511.180.170.00.00.03-40.0-92.680.0950.0-50.07.790.03.590.5762.8662.860.37516.67516.672.36-23.38143.33.3-5.71139.13-0.355.4130.02.01-25.83327.660.0000
23Q1 (17)5.158.4236.240000.050.00.00004.9510.24266.670.8735.9447.462.7529.11358.3317.000.38115.573.8814.1233.330.170.00.00.05-37.5-95.50.0620.0-72.737.790.1311.930.350.00.00.060.003.0839.37366.673.533.08246.53-0.370.0-5.712.7147.28774.190.0000
22Q4 (16)4.7516.7145.7100-100.00.050.00.00004.4946.25131.440.648.47433.332.1341.06162.9616.9312.4772.873.4-6.8554.550.170.00.00.08-27.27-93.330.05-70.59-77.277.780.3912.750.350.00.00.060.002.2142.583057.142.6333.5526.19-0.3717.78-131.251.8467.272144.440.0000
22Q3 (15)4.0727.5916.950000.050.0-28.570003.07-16.3532.90.5955.26210.531.51-9.04122.0615.05-15.9378.223.6510.2743.140.170.00.00.11-73.17-94.880.17-5.56-32.07.753.0624.80.350.00.00.060.001.5559.793200.01.9742.75556.67-0.4510.0-462.51.1134.04946.150.0000
22Q2 (14)3.19-15.61153.1700-100.00.050.0-37.50003.67171.8582.590.38-35.591800.01.66176.6755.1417.91127.1227.023.3113.7512.590.170.0-82.650.41-63.06-39.710.18-18.18-28.07.528.0521.10.350.0-66.980.06000.9746.97201.041.3836.631280.0-0.5-42.86-525.00.4751.61145.190.0000
22Q1 (13)3.7815.95111.170-100.0-100.00.050.0-44.440001.35-30.41-32.840.59391.67326.920.6-25.93-17.817.88-19.5-17.482.9132.277.380.170.0-82.651.11-7.560.870.220.0-15.386.960.8712.080.350.0-66.980000.66842.86167.351.01140.481162.5-0.35-118.75-483.330.31444.44129.810.0000
21Q4 (12)3.26-6.3282.120.30-80.00.05-28.57-28.570001.94-16.0212.790.12-36.84180.00.8119.1237.299.7915.9535.632.2-13.73-15.380.170.0-82.651.2-44.19100.00.22-12.0-18.526.911.1111.110.350.0-66.980000.07240.0109.720.4240.020.0-0.16-100.0-128.57-0.0930.7788.610.0000
21Q3 (11)3.48176.19101.160-100.0-100.00.07-12.516.670002.3114.9324.860.19850.0182.610.68-36.4511.488.45-40.0821.582.55-13.27-10.530.17-82.65-82.832.15216.18246.770.250.0-19.356.210.00.00.35-66.98-66.98000-0.0594.7991.230.3200.0-40.0-0.080.0-60.0-0.1387.579.030.0000
21Q2 (10)1.26-29.61-8.031.50.00.00.08-11.1133.330002.010.0-2.430.02107.69122.221.0746.589.1814.1047.5437.232.948.498.090.980.0-1.010.68-1.456.250.25-3.85-21.886.210.00.01.060.00.0000-0.962.04-190.910.125.0-86.3-0.08-33.33-100.0-1.040.0-181.080.0000
21Q1 (9)1.790.01.131.50.0-16.670.0928.5780.00002.0116.86-20.87-0.26-73.33-262.50.7323.73-39.179.5532.31-19.182.714.23-9.970.980.0-1.010.6915.015.00.26-3.7-21.216.210.00.01.060.00.0000-0.98-36.11-292.00.08-77.14-90.24-0.0614.29-200.0-1.04-31.65-285.190.0000
20Q4 (8)1.793.47-2.721.50.011.110.0716.6740.00001.72-7.03-26.18-0.1534.7800.59-3.28-39.187.223.94-26.522.6-8.77-4.410.98-1.01-1.010.6-3.23-1.640.27-12.9-18.186.210.00.01.060.00.0000-0.72-26.32-75.610.35-30.0-46.97-0.07-40.0-250.0-0.79-27.42-83.720.0000
20Q3 (7)1.7326.28-13.51.50.025.00.060.020.00001.85-10.19-29.12-0.23-155.56-276.920.61-37.76-49.596.95-32.3702.854.782.890.990.0-1.00.62-3.120.00.31-3.12-8.826.210.00.01.060.00.0000-0.57-72.73-42.50.5-31.51-24.24-0.05-25.0-600.0-0.62-67.57-58.970.0000
20Q2 (6)1.37-22.6-38.841.5-16.67-6.250.0620.020.00002.06-18.9-22.85-0.09-156.25-145.00.98-18.33-2.9710.27-13.1102.72-9.63-0.730.990.0-1.00.646.670.00.32-3.03-3.036.210.00.01.060.00.0000-0.33-32.038.890.73-10.9837.74-0.04-100.00-0.37-37.0431.480.0000
20Q1 (5)1.77-3.8-10.611.833.3312.50.050.00.00002.549.0112.390.160277.781.223.7111.1111.8220.303.0110.6611.070.990.0-1.00.6-1.64-7.690.330.0-2.946.210.00.01.060.00.000-100.0-0.2539.0267.950.8224.24148.48-0.020.0-100.0-0.2737.2165.820.0000
19Q4 (4)1.84-8.00.01.3512.50.00.050.00.0000.02.33-10.730.00-100.00.00.97-19.830.09.8300.02.72-1.810.00.99-1.00.00.61-1.610.00.33-2.940.06.210.00.01.060.00.0000.0-0.41-2.50.00.660.00.0-0.02-300.00.0-0.43-10.260.00.0000.0

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