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)26.512.57000000223.1821.8213.81253.25.8128.262.605.2916.18-32.246.16-14.096.4300.4-2.448.459.746.087.041.05-8.713.94241.6721.0793.13-1.28012.66317.820.08-31.41
2022 (9)23.5419.497.7643.970000183.216.543.9104.535.592.47-0.8823.8829.227.17-1.24000.4132.267.70.05.68-15.221.150.04.08010.9159.74-1.0503.0300.12-28.38
2021 (8)19.73.25.39169.50000171.9712.89-1.0504.2959.482.4941.2818.4818.087.261.11000.31-26.197.70.06.75.181.15-19.58-1.0206.83-38.58-1.270-2.2900.167.59
2020 (7)19.0911.442.000000152.34-6.153.48-1.972.6933.831.7742.615.6514.157.180000.427.697.70.06.375.991.4362.53.32-6.7411.126.41-1.1502.171.880.15-32.6
2019 (6)17.13-2.56000000162.32-0.333.552.92.01-35.781.24-35.5713.716.7800000.39-18.757.70.06.016.00.8839.683.564.410.457.62-1.4302.13-15.810.22-17.49
2018 (5)17.58-57.41000000162.863.033.45-25.493.1326.211.9222.512.8431.290.52-26.76000.48-4.07.70.05.678.620.6321.153.41-24.399.71-5.27-0.8802.53-34.790.272.04
2017 (4)41.284.77000000158.07-1.814.6343.342.4824.621.5726.939.78-11.970.71-35.45000.5-3.857.70.05.226.530.5204.5143.1710.2527.33-0.6303.8847.530.26-0.63
2016 (3)39.442.14000000160.99-4.373.23822.861.9932.671.2438.7311.11-44.031.1-30.82000.52-14.757.70.04.90.41003.151650.08.0558.78-0.5202.63415.690.273.69
2015 (2)27.728.37000000168.35-0.480.35-95.021.52.040.892.5419.85-18.281.5929.27000.61408.337.70.04.8816.47000.18-97.45.07-54.410.33-37.740.51-93.150.2628.98
2014 (1)25.58-26.6000000169.1713.687.03-31.081.47-21.810.87-31.2224.2956.411.2313.89000.12-14.297.73.084.1926.97006.92-22.7711.12-10.390.53130.437.45-18.930.2025.93
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)26.513.6912.570-100.0-100.000000055.01-5.569.782.68-29.130.15.8112.3828.262.609.915.2916.18-9.96-32.246.16-12.75-14.096.430.4700.40.0-2.448.450.09.746.080.07.041.050.0-8.713.9423.58241.6721.0714.4593.13-1.28-24.27-21.912.6623.51317.820.08-17.49-31.41
23Q3 (19)23.31-9.559.391.5-66.67-86.3600000058.258.2314.083.784.7133.15.1771.7662.582.3766.136.6717.97-1.7-30.887.062.17-3.816.40.4700.4-2.445.268.450.09.746.080.07.041.050.0-8.711.2850.4513.0418.4125.84112.34-1.0326.95-19.7710.2568.31945.920.10-6.3-28.82
23Q2 (18)25.77-18.9184.64.5-40.0-51.2500000053.82-4.0652.773.61-3.48261.883.01-3.8325.941.43-12.31.4818.28-8.32-29.916.91-3.49-5.66.370.6300.412.510.818.459.749.746.087.047.041.05-8.7-8.77.551.82850.014.6324.3150.94-1.41-42.42-46.886.0954.18410.710.10-11.03-28.08
23Q1 (17)31.7835.087.717.5-3.352.4600000056.111.9519.853.7481.55204.073.13-30.9123.721.63-34.2410.2819.94-16.5-8.787.16-0.14-3.766.33000.4-2.448.117.70.00.05.680.0-15.221.150.00.04.9421.081396.9711.777.8844.06-0.995.71-30.263.9530.361018.60.11-0.27-22.44
22Q4 (16)23.5410.4619.497.76-29.4543.9700000050.11-1.86-0.582.06-27.46167.534.5342.455.592.4742.68-0.8823.88-8.1529.227.17-2.32-1.240000.417.8932.267.70.00.05.680.0-15.221.150.00.04.08121.74500.010.9125.8459.74-1.05-22.0917.323.03209.18232.310.12-14.38-28.38
22Q3 (15)21.3152.6535.8211.019.1847.2600000051.0644.9335.622.84227.35360.553.1833.0547.911.7323.3332.8726.0-0.3154.497.340.276.070000.382.715.157.70.00.05.680.0-15.221.150.00.01.84284.0201.18.6748.7144.02-0.8610.4238.570.98150.0130.430.13-5.32-21.77
22Q2 (14)13.96-17.54-5.169.2326.09117.1800000035.23-24.74-4.08-2.23-281.3-6.192.39-5.5386.721.41-4.788.5726.0819.365.597.32-1.615.020000.370.00.07.70.00.05.68-15.22-10.831.150.0-19.58-1.0-403.03-138.765.83-28.64-43.83-0.96-26.3230.94-1.96-355.81-264.710.14-4.06-8.27
22Q1 (13)16.93-14.0621.547.3235.81122.4900000046.81-7.12-0.811.2359.74-9.562.53-41.0315.531.47-40.914.3821.8618.2940.47.442.485.080000.3719.35-2.637.70.00.06.70.05.181.150.0-19.580.33132.35-92.958.1719.62-34.54-0.7640.1639.68-0.4381.22-112.570.15-7.9-4.93
21Q4 (12)19.725.563.25.39-27.84169.500000050.433.8616.480.77170.64-51.574.2999.5359.482.4991.2641.2718.489.818.087.264.911.110000.31-6.06-26.197.70.00.06.70.05.181.150.0-19.58-1.0243.96-130.726.8313.46-38.58-1.279.29-10.43-2.2928.88-205.530.16-6.487.59
21Q3 (11)15.696.59-8.787.4775.76252.3600000037.652.5-15.56-1.0948.1-139.782.1567.97-4.021.3075.04-14.3616.836.8618.866.92-0.72-1.70000.33-10.81-10.817.70.00.06.75.185.181.15-19.58-19.58-1.82-170.54-209.646.02-42.0-36.3-1.4-0.727.28-3.22-370.59-2246.670.1711.02-5.55
21Q2 (10)14.725.67-8.744.2529.1853.9900000036.73-22.175.42-2.1-254.41-423.081.28-41.55-29.280.75-42.2-40.5515.751.1636.016.97-1.5500000.37-2.63-2.637.70.00.06.370.00.01.430.00.02.58-44.87338.8910.38-16.8354.46-1.39-10.3220.571.19-65.2142.050.16-0.58-18.43
21Q1 (9)13.93-27.036.53.2964.57.8700000047.199.0659.261.36-14.47191.282.19-18.5973.811.29-27.053.2215.57-0.5122.997.08-1.3900000.38-9.52-2.567.70.00.06.370.05.991.430.062.54.6840.96154.3512.4812.2342.96-1.26-9.5719.233.4257.61121.430.164.23-11.85
20Q4 (8)19.0910.9911.442.0-5.66000000043.27-2.9613.841.59-41.97183.932.6920.0933.831.7715.9442.6215.6510.5214.157.181.9900000.4213.517.697.70.00.06.370.05.991.430.062.53.32100.0-6.7411.1217.676.41-1.1523.8419.582.171346.671.880.15-17.9-32.6
20Q3 (7)17.26.6322.862.12-23.19000000044.5927.996.342.74321.54112.42.2423.76-17.951.5221.52014.1622.289.187.0401280.390000.37-2.63-7.57.70.00.06.370.05.991.430.062.51.66253.7-44.39.4540.62-4.26-1.5113.71-17.970.15105.3-91.180.18-4.12-19.89
20Q2 (6)16.1323.32-3.412.76-9.51000000034.8417.58-13.310.65143.62-8.451.8143.65-40.071.2548.97011.58-8.53-18.100-100.00000.38-2.56-11.637.70.00.06.375.995.991.4362.562.5-1.08-158.7-163.536.72-23.02-21.77-1.75-12.18-136.49-2.83-1110.71-394.790.197.43-25.62
20Q1 (5)13.08-23.64-11.863.050000000029.63-22.05-29.79-1.49-366.07-249.01.26-37.31-56.40.84-32.05012.66-7.66-9.5100-100.00000.390.0-15.227.70.00.06.010.06.00.880.039.681.84-48.31-58.288.73-16.46-18.49-1.56-9.09-183.640.28-86.85-92.750.18-20.3-34.16
19Q4 (4)17.1322.360.0000.0000.0000.038.01-9.350.00.56-56.590.02.01-26.370.01.2400.013.715.710.00-100.00.0000.00.39-2.50.07.70.00.06.010.00.00.880.00.03.5619.460.010.455.880.0-1.43-11.720.02.1325.290.00.22-2.420.0

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