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)2.32-47.0371.444.0900005.46-67.54-0.60000.000128.764.451.6724.6319.960.050030.060.02.43.45002.65-20.425.05-10.62002.65-20.420.000
2022 (9)4.38-37.2568.6332.9000016.82-27.930.78-81.20.040.00.2438.76123.273.91.3417.5419.951.270030.060.02.3221.47003.33-41.275.65-25.36003.33-41.270.000
2021 (8)6.9835.2751.64-6.21000023.3458.134.15135.80.0400.170118.6415.891.1414.019.7298.790030.060.01.9110.4005.6795.527.5763.5005.6795.520.000
2020 (7)5.1622.8655.0683.176.9800014.7687.071.760000.000102.3740.021.0316.674.94-28.820030.060.01.730.0002.9156.644.6361.89002.9156.640.000
2019 (6)4.2-16.8330.0614.5100007.89-58.47-2.640000.00073.1110.350.24-88.296.940.430030.060.01.731.76001.13-70.262.86-48.0001.13-70.260.000
2018 (5)5.0530.8326.2523.36000019.0439.770.2800.171600.00.89214.9566.252.712.054000.06.910.580030.060.01.70.0003.828.385.517.77003.828.380.000
2017 (4)3.86-31.9221.28104.2200003.52-74.21-0.5200.0100.28064.521.790.050.06.87-17.530030.064.011.726.87002.96-51.874.67-37.65002.96-51.870.000
2016 (3)5.67-10.4310.42-1.140.01-99.730013.65-36.983.61-46.36000.00052.96-5.780.05-72.228.3300028.98.01.34100.0006.15-18.07.49-8.32006.15-18.00.000
2015 (2)6.33157.3210.54-41.863.700021.6699.826.73137.810.5602.59056.217.030.180.0000026.767.990.6776.32007.5111.868.17108.42007.5111.860.000
2014 (1)2.46-65.0118.131.85000010.84-52.522.83-48.64000.00052.5238.070.180.04.662.640024.7845.00.38660.0003.545.993.9215.63003.545.990.000
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)2.32-25.64-47.0371.442.094.090000001.8917.39190.77-0.0260.094.120-100.0-100.00.00-100.0-100.0128.761.154.451.6725.5624.6319.960.00.0500030.060.00.02.40.03.450002.65-0.75-20.425.05-0.39-10.620002.65-0.75-20.420.0000
23Q3 (19)3.12-38.1-19.7969.98-1.987.790000001.6120.15-38.08-0.0573.68-123.810.01-87.5-83.330.24-84.57-19.98127.31.317.511.330.013.6819.960.00.100030.060.00.02.40.03.450002.67-1.84-27.255.07-0.98-15.360002.67-1.84-27.250.0000
23Q2 (18)5.0459.497.0171.395.0617.220000001.34116.13-62.88-0.1944.12-371.430.080100.01.5401239.35125.661.787.391.330.012.7119.960.050.2500030.060.00.02.43.453.450002.72-9.03-21.395.12-3.58-11.420002.72-9.03-21.390.0000
23Q1 (17)3.16-27.85-53.3267.95-0.999.490000000.62-4.62-93.78-0.340.0-140.480-100.0-100.00.00-100.0-100.0123.460.157.271.33-0.7516.6719.950.00.400030.060.00.02.320.021.470002.99-10.21-54.075.31-6.02-36.860002.99-10.21-54.070.0000
22Q4 (16)4.3812.6-37.2568.635.7132.90000000.65-75.0-84.11-0.34-261.9-161.820.04-33.330.00.24-19.738.82123.274.13.91.3414.5317.5419.950.051.2700030.060.00.02.320.021.470003.33-9.26-41.275.65-5.68-25.360003.33-9.26-41.270.0000
22Q3 (15)3.89-17.41-63.0264.926.619.4700-100.00002.6-27.98-84.910.21200.0-94.60.0650.050.00.30158.3242.6118.411.217.021.17-0.852.6319.940.1555.1800030.060.00.02.320.021.470003.676.07-28.185.993.63-14.670003.676.07-28.180.0000
22Q2 (14)4.71-30.43-17.3760.9-1.874.600-100.00003.61-63.7680.50.07-91.67-12.50.04-20.0300.00.11-23.69-69.62117.011.676.321.183.512.6119.910.255.0600030.060.00.02.3221.4734.10003.46-46.8533.085.78-31.2733.490003.46-46.8533.080.0000
22Q1 (13)6.77-3.01116.2962.0620.1812.1400-100.00009.96143.5233100.00.8452.73321.050.0525.0-44.440.15-12.3-80.6115.09-2.997.281.140.014.019.870.86100.9100030.060.00.01.910.010.40006.5114.81158.338.4111.197.880006.5114.81158.330.0000
21Q4 (12)6.98-33.6535.2751.64-4.97-6.210-100.0-100.00004.09-76.2600.55-85.86227.910.040.000.17-17.520118.6417.2415.891.140.014.019.753.31298.7900030.060.00.01.910.010.40005.6710.9695.527.577.8363.50005.6710.9695.520.0000
21Q3 (11)10.5284.56338.3354.34-6.664.944.00.2533.7800017.23761.52679.033.894762.52147.370.04300.0100.00.21-44.9657.42101.19-8.053.341.14-0.8714.012.850.08222.8600030.060.00.01.9110.410.40005.1196.5453.457.0262.1238.740005.1196.5453.450.0000
21Q2 (10)5.782.116.5458.225.288.93.99-42.8433.890002.06566.67-81.770.08121.05-96.040.01-88.89-66.670.38-51.28109.43110.052.5848.761.1515.0379.1712.8429.83223.4300030.060.00.01.730.000002.63.1704.331.88-17.520002.63.1700.0000
21Q1 (9)3.13-39.34-31.0655.340.5169.866.980.000000.030-99.06-0.3811.63-205.560.09000.7700107.284.839.941.00.0316.679.89100.242.300030.060.00.01.730.00.00002.52-13.169.134.25-8.2131.990002.52-13.169.130.0000
20Q4 (8)5.16115.022.8655.066.3383.176.98133.4400000-100.0-100.0-0.43-126.3274.250-100.000.00-100.00102.374.5440.021.00.0316.674.9424.12-28.8200030.060.00.01.730.000002.9-12.9104.63-8.561.890002.9-12.9100.0000
20Q3 (7)2.4-55.14-15.4951.7868.01108.122.990.3400000.62-94.35-70.62-0.19-109.4177.650.02-33.33-33.330.13-26.78097.9232.3642.761.0316.67-41.523.980.25-42.5700030.060.00.01.7300.00003.33018.935.06-3.6211.70003.33018.930.0000
20Q2 (6)5.3517.84109.830.82-5.426.02.980000-100.010.97244.97263.252.02461.114950.00.030-86.960.180073.98-3.510.270.240.0-86.813.97-42.88-42.6300030.060.00.00-100.0-100.00000-100.0-100.05.2563.04-2.60000-100.0-100.00.0000
20Q1 (5)4.548.12.9532.588.3823.9700000-100.03.18715.3834.180.36121.56325.000-100.00.000076.664.8614.660.240.0-88.126.950.140.5800030.060.00.01.7301.760001.490-59.073.2212.59-39.810001.490-59.070.0000
19Q4 (4)4.247.890.030.0620.820.0000.0000.00.39-81.520.0-1.67-96.470.00-100.00.00.0000.073.116.590.00.24-85.960.06.940.140.0000.030.060.00.00-100.00.0000.00-100.00.02.86-36.870.0000.00-100.00.00.0000.0

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。