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)19.74-48.2430.5591.542.72-28.230042.3-0.314.44125.385.08-20.512.01-20.26000012.86-32.560058.540.032.760.618.98-66.5465.9740.78107.711.36-9.05056.9250.260.000
2022 (9)38.14-29.6715.9587.653.79-69.560042.43-1.261.97-72.026.39128.2115.06131.12000019.07-38.60058.540.032.562.226.8421.1246.86-16.47106.27-3.5-8.98037.8829.460.093.55
2021 (8)54.2316.228.51.1912.4548.390042.979.377.04399.292.854.76.5241.45000031.06-7.20058.540.031.860.4422.1664.1556.1-7.72110.123.88-26.84029.26-24.260.0922.73
2020 (7)46.6618.258.45.08.39-10.650039.29-8.991.4160.231.81-60.044.61-56.1000033.47-24.050058.540.031.720.2813.546.160.79-8.79106.01-1.4-22.16038.63-27.320.072.64
2019 (6)39.4619.548.00.09.39-22.330043.1714.420.8841.944.5311.5810.49-2.48000044.07-0.790058.543.0131.630.199.24-37.5766.655.59107.52-1.8-13.5053.15-1.350.07-27.6
2018 (5)33.01-10.278.05.2612.09-10.440037.7313.240.62-87.874.0657.9810.7639.51000044.426.40056.830.031.571.6414.84833.3363.12-21.98109.49-2.47-9.24053.88-18.490.105.77
2017 (4)36.79-25.667.62.713.5-0.30033.32-4.535.11-14.832.57-2.657.711.96000041.75-1.00056.830.031.061.970.3080.90.26112.261.0-14.8066.1-17.780.09-0.11
2016 (3)49.49-6.697.40.013.54-18.430034.9-20.526.0-36.442.64-36.237.56-19.77000042.17-25.640056.830.030.463.220080.693.86111.150.26-0.3080.39-0.50.09-24.24
2015 (2)53.04-0.047.40.016.6-22.140043.91-1.729.4410.024.14-15.519.43-14.03000056.71-22.040056.830.029.513.03.66-73.477.6920.08110.863.53.1080.7932.360.12-2.45
2014 (1)53.0614.537.41.3721.3216.890044.687.928.58-21.934.9-14.6310.97-20.9000072.74-5.920056.830.028.653.9913.76-23.8564.79.36107.112.21-3.66061.0434.450.138.14
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)19.74-48.27-48.2430.550.3391.542.72-4.9-28.2300011.326.09-16.461.138.65-53.315.0836.19-20.512.0143.37-20.2800000012.86-7.42-32.5600058.540.00.032.760.00.618.980.0-66.5465.971.6340.78107.710.991.36-9.05-1807.55-0.7856.92-13.0250.260.00-100.0-100.0
23Q3 (19)38.16-16.758.3830.4529.03112.22.86-58.19-27.0400010.674.24.511.041.96206.123.73-22.29-10.348.38-23.09-12.8900000013.89-3.68-31.8100058.540.00.032.760.00.618.980.0-66.5464.911.6346.13106.650.982.730.53108.33118.3465.4413.7957.570.09-0.96-0.97
23Q2 (18)45.84-3.03-0.6723.635.24177.656.8481.91-11.400010.241.692.911.02-18.482.144.818.5262.7110.8917.7462.4900000014.42-18.3-28.9700058.540.00.032.760.610.618.98-66.54-66.5463.8741.3440.71105.610.980.77-6.3639.657.1757.5165.9388.310.102.16-0.74
23Q1 (17)47.2723.94-15.117.459.4105.293.76-0.79-78.5300010.07-25.6815.611.25-48.354266.674.05-36.6248.359.25-38.5948.3500000017.65-7.45-24.8900058.540.00.032.560.02.226.840.021.1245.19-3.56-10.02104.59-1.580.34-10.53-17.2650.4934.66-8.519.720.09-0.66-2.17
22Q4 (16)38.148.32-29.6715.9511.1587.653.79-3.32-69.5600013.5532.71-5.842.42346.94-10.376.3953.61128.2115.0656.65131.1200000019.07-6.38-38.600058.540.00.032.560.02.226.840.021.1246.865.49-16.47106.272.36-3.5-8.98-210.7366.5437.88-8.7929.460.09-1.483.55
22Q3 (15)35.21-23.71-28.9814.3568.8268.823.92-49.22-66.8400010.212.61-6.84-0.98-275.0-157.654.1641.0235.959.6243.4610.4300000020.370.34-38.9900058.540.00.032.560.02.226.840.021.1244.42-2.14-16.82103.82-0.94-3.35-2.8980.5488.8241.5335.9950.740.10-0.735.71
22Q2 (14)46.15-17.120.688.50.0-41.97.72-55.91-29.040009.9514.242.370.561966.67-72.282.958.0623.956.707.49-2.8600000020.3-13.62-14.1300058.540.00.032.562.22.6526.8421.1298.8145.39-9.62-24.99104.80.54-0.88-14.8530.1842.4230.545.49-12.040.100.69-20.88
22Q1 (13)55.682.6715.988.50.00.017.5140.6493.910008.71-39.4710.39-0.03-101.11-104.842.73-2.534.486.24-4.338.3700000023.5-24.34-20.6600058.540.00.031.860.00.4422.160.064.1550.22-10.48-14.14104.24-5.340.52-21.2720.752.4828.95-1.06-21.070.105.1626.85
21Q4 (12)54.239.3816.228.50.01.1912.455.3348.3900014.3931.3119.032.758.82229.812.8-8.554.76.52-25.1541.5200000031.06-6.98-7.200058.540.00.031.860.00.4422.160.064.1556.15.06-7.72110.122.513.88-26.84-3.83-21.1229.266.21-24.260.090.5722.73
21Q3 (11)49.588.1612.718.5-41.91.1911.828.6438.0800010.9612.766.31.7-15.8426.873.0628.570.08.7126.1937.1100000033.3941.24-6.3100058.540.00.031.860.440.4422.1664.1564.1553.4-11.75-15.06107.421.6-0.62-25.85-0.23-38.6127.55-20.65-37.70.09-25.726.2
21Q2 (10)45.84-4.525.5214.6372.1282.8810.8820.4925.20009.7223.19-7.522.02225.8116.762.3817.24-52.686.9019.93-33.5200-100.000023.64-20.19-39.6900058.540.00.031.720.00.013.50.00.060.513.45-1.66105.731.96-0.96-25.79-18.25-65.7534.72-5.34-24.470.1261.4369.51
21Q1 (9)48.012.8919.48.51.196.259.037.632.030007.8920.09-33.750.62129.8147.622.0312.15-62.25.7524.93-50.8300000029.62-11.5-28.5900058.540.00.031.720.00.2813.50.046.158.49-3.78-8.82103.7-2.18-1.26-21.811.58-80.8536.68-5.05-29.580.081.742.2
20Q4 (8)46.666.0718.258.40.05.08.39-1.99-10.650006.57-36.28-57.48-2.08-255.22-159.61.81-40.85-60.044.61-27.48-56.1100000033.47-6.09-24.0500058.540.00.031.720.00.2813.50.046.160.79-3.31-8.79106.01-1.92-1.4-22.16-18.82-64.1538.63-12.64-27.320.073.422.64
20Q3 (7)43.991.277.798.45.05.08.56-1.5-11.7500010.31-1.9-2.641.34-22.54119.673.06-39.17-12.576.35-38.8100-100.0000035.64-9.08-24.400058.540.00.031.720.00.2813.50.046.162.872.18-0.46108.091.263.9-18.65-19.86-151.6944.22-3.81-20.680.07-0.2-3.22
20Q2 (6)43.448.034.788.00.00.08.69-1.81-23.5700010.51-11.7532.371.73311.9184.395.03-6.3367.1110.38-11.301.120000039.2-5.5-21.9300058.540.00.031.720.280.2813.546.146.161.53-4.08-1.63106.751.653.22-15.56-29.02-113.1545.97-11.75-16.80.07-2.68-1.64
20Q1 (5)40.211.9-4.838.00.00.08.85-5.75-21.400011.91-22.9129.60.42-87.97135.595.3718.5438.411.7011.52000000041.48-5.88-19.1600058.540.03.0131.630.00.199.240.0-37.5764.15-3.753.55105.02-2.33-3.04-12.0610.67-39.152.09-1.99-2.230.072.192.37
19Q4 (4)39.46-3.310.08.00.00.09.39-3.20.0000.015.4545.890.03.49472.130.04.5329.430.010.4900.0000.0000.044.07-6.510.0000.058.540.00.031.630.00.09.240.00.066.655.530.0107.523.350.0-13.5-82.190.053.15-4.660.00.07-2.490.0

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