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)40.7698.0612.6-26.740000108.967.8715.45117.327.8136.7925.54-18.5114.8640.060.25-60.32000.0620.022.740.09.87.810.81-55.2531.7949.0442.4131.59-1.39030.448.150.000
2022 (9)20.587.3617.211.69000064.87-35.717.11-27.320.33-22.3731.3420.7510.61-34.670.63-5.97000.05-28.5722.740.09.0912.081.8119.0821.33-6.6932.23-0.8-0.81020.52-2.520.000
2021 (8)19.1768.0115.493.710000100.9133.559.78-5.4226.19-14.4125.95-35.9116.2430.760.67-5.63000.0716.6722.740.08.1114.551.528.5722.866.9232.498.81-1.81021.055.990.000
2020 (7)11.411.697.9526.19000075.5644.1710.3483.0130.672.9840.5019.9812.42121.00.71-14.46000.060.022.740.07.088.761.4211.1121.3837.8529.8632.89-1.52019.8640.750.000
2019 (6)11.22-4.926.3-23.17000052.41-17.055.65-10.3217.6916.0833.7539.935.62-2.260.83-3.49000.060.022.740.06.5110.710.45246.1515.5110.022.4711.74-1.4014.113.370.000
2018 (5)11.861.648.2-17.59000063.188.56.3-2.4815.24-19.1924.12-25.535.7518.560.86-4.44000.06500.022.740.05.8812.210.13014.112.3520.1113.04-0.45013.659.90.000
2017 (4)7.326.39.95159.79000058.23-2.046.46-15.9918.867.5332.399.764.85-14.910.9-5.26000.01-50.022.740.05.2417.230012.552.9517.796.78-0.13012.42-0.960.000
2016 (3)5.78-0.693.8394.42000059.441.97.6929.2417.54-19.6529.51-21.155.7-4.20.95-7.77000.020.022.740.04.4715.50012.1929.2716.6625.260.35-81.4812.5410.780.000
2015 (2)5.82-14.411.97-53.86000058.334.355.9522.4321.8329.437.4224.015.9514.641.0330.38000.02-33.3322.740.03.8714.16009.4324.4113.321.241.89-16.3711.3215.040.000
2014 (1)6.83.034.27-5.11000055.97.694.8693.6316.873.1230.18-4.245.19-24.890.79-21.0000.03022.740.03.398.31007.5861.6210.9740.282.2649.679.8458.710.000
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)40.7617.9798.0612.6-3.08-26.7400000024.78-21.4641.682.09-63.7238.4127.81-22.7936.7925.54-27.96-18.5114.86-18.2240.060.25-59.68-60.320000.060.020.022.740.00.09.80.07.810.810.0-55.2531.797.0449.0442.415.1831.59-1.39-1490.0-71.630.42.0148.150.0000
23Q3 (19)34.5512.83109.3913.0-12.16-24.8600000031.555.24127.475.7617.55196.9136.024.1998.7935.45-13.9435.8518.176.6957.730.620.0-3.120000.060.020.022.740.00.09.80.07.810.810.0-55.2529.724.0650.040.3216.6731.340.1107.75132.2629.831.5752.90.0000
23Q2 (18)30.6210.1479.4814.8-14.4516.5400000029.9832.7177.714.982.16162.0334.5742.7379.9641.1920.4471.1717.0322.4321.040.62-1.59-4.620000.0650.00.022.740.00.09.87.817.810.81-55.25-55.2523.94-0.3334.0434.56-1.0320.17-1.29-86.96-29.022.65-2.9134.340.0000
23Q1 (17)27.835.0822.917.30.5822.700000022.5929.1635.762.6978.1550.2824.2219.1320.0834.209.1353.1313.9131.1-20.510.630.0-4.550000.04-20.0-42.8622.740.00.09.090.012.081.810.019.0824.0212.61-2.5634.928.351.87-0.6914.819.2123.3313.69-2.340.0000
22Q4 (16)20.5824.737.3617.2-0.5811.6900000017.4926.1-20.721.51-22.16-25.9820.3312.2-22.3731.3420.120.7410.61-7.9-34.670.63-1.56-5.970000.050.0-28.5722.740.00.09.090.012.081.810.019.0821.337.73-6.6932.234.98-0.8-0.81-161.2955.2520.525.28-2.520.0000
22Q3 (15)16.5-3.2830.1317.336.2221.8300000013.87-17.78-42.831.943.74-16.0218.12-5.67-33.7526.098.44-0.1411.52-18.12-41.670.64-1.54-5.880000.05-16.67-37.522.740.00.09.090.012.081.810.019.0819.810.86-4.8130.76.750.89-0.3169.084.7319.4915.63.840.0000
22Q2 (14)17.06-24.5833.5912.7-9.9392.4200000016.871.38-38.321.874.47-22.0819.21-4.76-39.2124.067.74-21.8314.07-19.6-26.340.65-1.52-5.80000.06-14.29-33.3322.740.00.09.0912.0828.391.8119.0829.2917.86-27.55-33.3828.76-16.1-18.5-1.0-31.5848.9816.86-29.43-32.150.0000
22Q1 (13)22.6218.0112.214.1-8.44135.000000016.64-24.57-38.891.79-12.25-40.9220.17-22.99-35.5622.33-13.95-33.2317.57.7621.190.66-1.49-5.710000.070.016.6722.740.00.08.110.014.551.520.08.5724.657.830.9834.285.514.23-0.7658.0153.0923.8913.494.830.0000
21Q4 (12)19.1751.1868.0115.48.4593.7100000022.06-9.07-14.562.04-11.69-43.0226.19-4.24-14.4125.96-0.67-35.9116.24-17.7730.760.67-1.47-5.630000.07-12.516.6722.740.00.08.110.014.551.520.08.5722.869.96.9232.496.778.81-1.8110.84-19.0821.0512.155.990.0000
21Q3 (11)12.68-0.7-13.1514.2115.15105.800000024.26-11.39.032.31-3.75-30.6327.35-13.4515.0126.13-15.11-28.319.753.4121.910.68-1.45-12.820000.08-11.1133.3322.740.00.08.1114.5514.551.528.578.5720.8-22.4216.9230.43-13.7715.84-2.03-3.57-9.7318.77-24.4717.750.0000
21Q2 (10)12.7719.7918.96.610.015.7900000027.350.4449.622.4-20.79-5.5131.60.9659.9230.78-7.96-10.5519.132.27210.060.69-1.43-13.750000.0950.050.022.740.00.07.080.00.01.40.00.026.819.8385.4135.297.353.84-1.96-20.9910.9124.859.04102.690.0000
21Q1 (9)10.66-6.57-10.796.0-24.5315.3800000027.235.46195.663.03-15.36240.4531.32.29176.7533.45-17.4155.6114.4416.26120.80.7-1.41-13.580000.060.00.022.740.00.07.080.08.761.40.0211.1124.4114.1748.8432.8910.1540.8-1.62-6.5810.522.7914.7556.20.0000
20Q4 (8)11.41-21.851.697.9515.2226.1900000025.8216.0466.473.587.51143.5430.628.6872.9840.5011.1219.9812.4239.55121.00.71-8.97-14.460000.060.00.022.740.00.07.080.08.761.40.0211.1121.3820.1837.8529.8613.6732.89-1.5217.84-8.5719.8624.5940.750.0000
20Q3 (7)14.635.9418.86.921.0525.4500000022.2521.7254.33.3331.166.523.7820.3452.5336.445.908.944.4843.320.78-2.5-6.020000.060.050.022.740.00.07.080.08.761.40.0211.1117.7923.0326.7126.2714.5225.1-1.8515.91-134.1815.9430.0220.30.0000
20Q2 (6)10.74-10.138.485.79.62185.000000018.2898.4835.612.54185.3962.8219.7674.7139.4534.4160.1106.16-5.8115.140.8-1.23-5.880000.060.020.022.740.00.07.088.768.761.4211.11211.1114.46-11.8320.122.94-1.820.74-2.2-21.55-856.5212.26-15.973.810.0000
20Q1 (5)11.956.51-28.745.2-17.464.00000009.21-40.622.330.89-39.4643.5511.31-36.076.721.49-36.3206.5416.3725.050.81-2.41-5.810000.060.0500.022.740.00.06.510.010.710.450.0246.1516.45.7411.3423.363.9612.69-1.81-29.29-9150.014.593.4-1.080.0000
19Q4 (4)11.22-8.710.06.314.550.0000.0000.015.517.560.01.47-26.50.017.6913.470.033.7500.05.62-9.50.00.830.00.0000.00.0650.00.022.740.00.06.510.00.00.450.00.015.5110.470.022.477.00.0-1.4-77.220.014.116.490.00.0000.0

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