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)668.05-0.92.2-26.6782.27-41.05002003.5745.11215.94204.53119.3914.575.96-21.050040.832.38402.31-35.1810.39-13.78540.040.7541.6928.5900334.2192.42375.982.3815.2988.53349.592.240.09-0.59
2022 (9)674.1139.693.00139.55-1.13001380.6932.9270.917.31104.213.417.55-22.20039.881.04620.65-32.9912.05-14.48536.023.3532.4225.9500173.6945.59206.1142.118.11-90.58181.8-11.490.0913.45
2021 (8)482.5618.0700141.14-26.29001038.7216.6566.080100.7750.889.7029.350039.4783.92926.22-3.314.09-17.17518.666.8625.740.000119.3127.11145.0485.3186.0933.49205.3975.520.08-0.55
2020 (7)408.69-20.70.8-46.67191.48-23.000890.49-50.88-33.62066.79-64.317.50-27.350021.464.43957.7927.9317.01-13.96485.360.025.7415.840052.53-46.9278.27-35.464.49134.51117.02-7.460.08-13.28
2019 (6)515.356.741.50248.6850.15001812.750.7639.82-39.23187.1616.3410.3215.460020.55130.12748.67-6.5819.77-6.92485.3610.1822.2241.890098.96-8.18121.17-1.8427.5533.64126.4612.790.09-5.42
2018 (5)482.7915.8200165.62-19.56001799.079.9965.5313.93160.8815.928.945.38008.9331.13801.433.4121.242.16440.525.5515.6658.0200107.7840.32123.4442.344.34-54.84112.1229.740.09-3.48
2017 (4)416.86-7.231.0100.0205.9-7.1001635.6213.0557.5265.48138.7922.368.498.23006.819.49774.984.7820.79-4.24417.343.09.9153.880076.81179.9286.7252.099.6110.4686.42139.130.10-4.61
2016 (3)449.3325.70.5-93.24221.6310.65001446.85.4834.76-45.99113.437.687.842.09006.22-0.32739.68.6621.71-4.49405.195.06.44023.15208.6727.44-50.9757.02-10.168.7036.1410.120.10-5.58
2015 (2)357.4531.687.4-22.11200.2912.92001371.693.0664.360105.34-9.07.68-11.71006.24-0.95680.642.5822.73-5.57385.8917.74007.50.055.97063.47758.86-23.15032.8200.11-19.49
2014 (1)271.459.029.5-28.52177.3862.64001330.97.19-13.070115.7624.428.7016.08006.3-20.65663.493.3724.07-1.03327.760.5712.981.967.5-86.28-13.0907.39-67.52-11.710-24.800.1321.35
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)668.05-8.82-0.92.2214.29-26.6782.27-6.5-41.05000540.581.4937.0651.98-12.76640.46119.39-6.9114.575.96-13.7-21.0500040.83-0.152.38402.311.72-35.1810.39-2.07-13.78540.040.00.7541.690.028.59000334.2117.0792.42375.914.8982.3815.29224.7188.53349.527.9192.240.09-5.27-0.59
23Q3 (19)732.68-1.1431.030.7-30.0-76.6787.99-8.81-41.38000532.639.5751.2959.580.29381.65128.2512.847.926.901.87-22.8200040.894.12.61395.5-17.16-42.5510.61-10.24-15.05540.040.580.8141.690.028.59000285.4926.3797.03327.1722.2684.52-12.26-319.71-2951.16273.2318.0388.010.09-0.074.9
23Q2 (18)741.15-4.3842.851.0-62.96096.49-27.91-33.2000486.099.4245.8459.4132.08229.51113.66-2.59-7.796.78-11.46-32.1100039.28-2.563.21477.44-18.72-39.2311.82-3.43-8.66536.910.110.6341.6928.5928.59000225.9128.5370.46267.628.5462.235.58-59.36-87.16231.4922.1631.540.09-1.5713.51
23Q1 (17)775.1314.9961.362.7-10.00133.85-4.08-10.31000444.2612.6447.6444.98540.7434.27116.6811.9711.167.661.43-16.6500040.311.084.67587.38-5.36-28.512.241.58-9.8536.330.061.4532.420.025.95000175.771.245.05208.191.0141.713.7369.3-79.88189.54.240.040.096.6812.0
22Q4 (16)674.1120.5639.693.00.00139.55-7.03-1.13000394.4212.0415.277.02-43.25-90.22104.21-12.313.417.55-15.63-22.200039.880.081.04620.65-9.85-32.9912.05-3.52-14.48536.020.063.3532.420.025.95000173.6919.8745.59206.1116.2442.118.111786.05-90.58181.825.09-11.490.09-0.0413.45
22Q3 (15)559.157.7719.223.000150.113.92-23.79000352.055.6236.3812.37-31.39-16.64118.84-3.5947.548.95-10.40.8200039.854.75.34688.46-12.37-25.6812.49-3.48-16.51535.710.44.2532.420.025.95000144.99.33198.46177.317.49138.670.43-99.01-99.47145.33-17.4212.350.098.1325.64
22Q2 (14)518.838.0123.1000144.45-3.2-28.45000333.3110.7737.9418.03-46.181152.08123.2617.4247.329.988.7-0.5100038.06-1.1724.38785.6-4.38-14.312.94-4.64-17.53533.560.925.0632.4225.9525.95000132.539.37314.16164.9512.27185.6843.46-36.32-53.37175.99-7.0940.560.08-2.8814.5
22Q1 (13)480.36-0.4615.14000149.235.73-24.04000300.9-12.0652.933.5-53.33252.48104.974.1747.499.19-5.321.300038.51-2.4377.79821.56-11.3-14.3213.57-3.69-17.16528.691.936.5725.740.00.0000121.181.58296.53146.921.3160.9668.25-20.728.32189.43-7.77102.450.088.075.79
21Q4 (12)482.562.8918.0700-100.0141.14-28.34-26.29000342.1732.5561.9871.78383.692454.45100.7725.150.889.709.3329.3400039.474.3483.92926.22-0.02-3.314.09-5.82-17.17518.660.946.8625.740.00.0000119.3145.73127.11145.0495.2385.3186.096.5533.49205.3958.7975.520.0810.7-0.55
21Q3 (11)469.0211.289.9100-100.0196.97-2.44-15.87000258.146.8340.2714.84930.56182.0880.55-3.7322.688.87-11.5956.0800037.8323.6376.78926.361.052.114.96-4.65-14.85513.851.185.8725.740.00.000048.5551.723.5674.2928.662.380.8-13.3177.23129.353.3139.880.07-1.45-20.19
21Q2 (10)421.481.03-0.7700-100.0201.92.76-16.53000241.6322.7925.271.44106.55123.4583.6717.5614.6210.0410.6996.0800-100.030.641.2747.75916.69-4.412.6615.69-4.21-14.96507.872.384.6425.740.0000032.04.71057.742.56-36.3393.2147.93206.31125.2133.81311.470.07-10.28-18.28
21Q1 (9)417.182.083.320-100.0-100.0196.472.61-24.55000196.79-6.84-34.91-21.97-881.85-79.9371.176.56-37.49.0720.8933.3400021.660.933.59958.850.1131.5616.38-3.7-14.73496.082.212.2125.740.015.8400030.56-41.82-59.0456.3-28.07-41.8663.01-2.29784.9793.57-20.0414.490.081.59-18.27
20Q4 (8)408.69-4.23-20.70.8-46.67-46.67191.48-18.21-23.0000211.2414.79-55.592.81115.54-63.4166.791.72-64.317.5031.93-27.3500-100.021.460.284.43957.795.5627.9317.01-3.19-13.96485.360.00.025.740.0000052.5312.05078.277.78-35.464.4941.46134.51117.0226.55325.530.08-11.16-13.28
20Q3 (7)426.730.47-25.611.5-78.57-74.66234.12-3.2145.62000184.03-4.59-59.58-18.08-194.46-242.2565.66-10.05-60.25.6911.0700-100.0021.43.3327.0907.311.519.1217.57-4.77-12.63485.360.00.025.74015.8400046.880-51.172.62-19.93-38.545.5949.823244.1492.47203.88-2.070.090.92-4.48
20Q2 (6)424.755.19-23.487.0-48.150241.89-7.157.05000192.89-36.2-56.03-6.1449.71-1960.6173.0-35.79-41.335.12-24.73036.720020.71-0.9659.8813.6611.642.4718.45-3.96-8.48485.360.00.00-100.0-100.00000-100.0-100.090.69-6.34-13.9430.43327.391383.9730.43-62.77-62.330.09-10.26-4.4
20Q1 (5)403.79-21.65-29.8513.5800.00260.394.7177.22000302.33-36.45-31.77-12.21-258.98-163.93113.69-39.26-22.286.80-34.1400-100.0020.911.7594.51728.82-2.65-10.7719.21-2.83-7.33485.360.03.5522.22041.8900074.610-41.296.83-20.09-32.077.12-74.1142.6981.73197.2-38.020.107.88.79
19Q4 (4)515.35-10.160.01.5-74.660.0248.6854.670.0000.0475.74.490.07.68-39.580.0187.1613.450.010.3200.033.5200.020.5521.960.0748.67-9.960.019.77-1.690.0485.360.00.00-100.00.0000.00-100.00.0121.172.610.027.51996.550.027.5-70.870.00.09-2.150.0

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