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)4.0113.61.7780.610.4676.92007.7-3.510.6786.112.9725.3238.5729.874.7360.882.7910.284.3612.37008.880.910.030000.69165.380.71173.08-0.0700.62195.240.090
2022 (9)3.5375.620.986.520.26136.36007.9839.750.3602.3716.1829.70-16.872.94194.02.532.433.8816.17008.827.5400000.2600.260-0.0500.2100.000
2021 (8)2.01109.380.92-46.820.11-81.03005.71-16.28-0.5202.04-29.1735.73-15.41.069.492.4797.63.3467.0006.923.210.50.000-0.640-0.140-0.190-0.8300.000
2020 (7)0.9674.551.7320.980.58-19.44006.82-16.73-0.802.88-15.7942.231.130.59-6.351.2502.012.36005.60.00.50.000-0.0900.4-66.94-0.180-0.2700.000
2019 (6)0.55-11.291.43-28.50.7244.0008.19-6.61-0.3603.424.2741.7611.650.63-18.18001.78206.9005.60.00.52.04000.71-44.091.21-31.25-0.2400.47-60.170.000
2018 (5)0.62-57.242.0250.880.5100.0008.774.4003.2815.4937.4010.620.77-33.04000.5852.63005.60.00.4919.51001.27-35.531.76-25.74-0.0901.18-40.10.000
2017 (4)1.45-15.70.571040.00.250.00.090.08.4-0.940.8735.942.84-4.0533.81-3.141.158.490.03-96.770.38-39.68005.6-1.410.4120.59001.9727.922.3726.06001.9727.920.000
2016 (3)1.72-1.710.050.00.2538.890.0908.48-4.50.64-12.332.962.7834.917.631.0613.980.93-21.190.63-48.78005.68-6.430.3425.93001.5412.411.8815.34001.5412.410.000
2015 (2)1.75157.350.05-95.10.18-86.76008.88-13.530.733550.02.88-12.4632.431.240.93-40.01.181.721.2364.00.010.06.070.00.270.0001.37117.461.6381.11001.37117.460.00-36.95
2014 (1)0.68-51.431.02-42.051.367.090010.27-7.310.02-96.33.29-3.5232.044.091.557.641.162.650.75-36.970.0106.076.120.2728.57000.63-35.050.9-23.73000.63-35.050.00-25.78
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)4.0136.3913.61.7735.1180.610.4643.7576.920002.2617.7112.440.242.86122.222.9715.5625.3238.5711.8129.714.7354.5860.882.79-28.4610.284.368.7312.370008.880.00.910.030.000000.6935.29165.380.7131.48173.08-0.07-40.0-40.00.6234.78195.240.0995.40
23Q3 (19)2.9445.546.141.3129.79.170.3223.0845.450001.92-4.95-16.160.14-48.15-41.672.5712.23-2.2834.5017.8-5.693.066.62191.433.9-5.11-15.584.016.932.040008.880.00.910.030.000000.5137.84200.00.5435.0217.65-0.0537.5-25.00.4658.62253.850.0400
23Q2 (18)2.02-12.176.881.0129.49-33.110.260.036.840002.0234.67-11.790.27350.0125.02.2921.166.0229.2825.35-13.52.87-4.97215.384.114.5824.553.75-1.3216.820008.880.9128.70.03000000.3715.621025.00.425.01100.0-0.08-100.00.00.293.57341.670.0000
23Q1 (17)2.3-34.8423.660.78-20.41-6.020.260.073.330001.5-25.378.70.06-33.33154.551.89-20.25-7.823.36-21.44-34.243.022.72221.283.9355.3447.743.8-2.0616.920008.80.027.5400-100.00000.3223.08141.030.3223.08210.34-0.0420.042.860.2833.33132.940.0000
22Q4 (16)3.5327.4475.620.98-18.336.520.2618.18136.360002.01-12.2363.410.09-62.5119.572.37-9.8916.1829.74-18.71-16.772.94180.0194.02.53-45.242.433.88-1.2716.170008.80.027.5400-100.00000.2652.94140.620.2652.94285.71-0.05-25.073.680.2161.54125.30.0000
22Q3 (15)2.7746.5653.041.2-20.5381.820.2215.79100.00002.290.054.730.24100.002.6321.764.3736.588.04-9.131.0515.3836.364.6240.0124.273.9322.4329.280008.827.5427.5400-100.00000.17525.0194.440.17525.0-46.88-0.0450.080.950.13208.33133.330.0000
22Q2 (14)1.891.61103.231.5181.9355.670.1926.6772.730002.2965.9436.310.12209.09500.02.165.37-16.9233.86-4.71-16.920.91-3.1956.93.324.06161.93.21-1.233.880006.90.023.210-100.0-100.0000-0.0494.8777.78-0.0486.21-112.5-0.08-14.2957.89-0.1285.8867.570.0000
22Q1 (13)1.86-7.4693.750.83-9.78-33.060.1536.36-84.380001.3812.24.55-0.1176.09-175.02.050.49-24.3535.53-0.55-19.630.94-6.018.992.667.69111.113.25-2.6954.760006.90.023.210.50.00.0000-0.78-21.88-457.14-0.29-107.14-182.86-0.0763.1666.67-0.85-2.41-142.860.0000
21Q4 (12)2.0111.05109.380.9239.39-46.820.110.0-81.030001.23-16.89-30.9-0.460-4500.02.04-19.05-29.1735.73-11.25-11.921.029.8769.492.4719.997.63.349.8767.00006.90.023.210.50.00.0000-0.64-255.56-611.11-0.14-143.75-135.0-0.199.52-5.56-0.83-112.82-207.410.0000
21Q3 (11)1.8194.6250.830.66-31.96-72.50.110.0-82.810001.48-11.9-7.50100.0100.02.52-3.08-16.2840.26-1.221.370.7732.76-9.412.0663.4966.133.04-1.6252.00006.923.2123.210.50.00.0000-0.180.0-125.00.320.0-23.81-0.21-10.5316.0-0.39-5.41-18.180.0000
21Q2 (10)0.93-3.12165.710.97-21.77-46.110.11-88.54-84.510001.6827.2717.48-0.0325.087.52.6-4.06-21.9240.75-7.82-2.950.58-26.58-35.561.260.01.613.0947.1436.120005.60.00.00.50.00.0000-0.18-28.57-181.820.32-8.57-55.56-0.199.5226.92-0.37-5.71-825.00.0000
21Q1 (9)0.960.050.01.24-28.32-25.30.9665.5224.680001.32-25.84-42.36-0.04-300.083.332.71-5.9-29.9744.218.990.30.7933.9-2.471.260.82.442.15.0-9.090005.60.00.00.50.00.0000-0.14-55.56-129.790.35-12.5-63.54-0.21-16.6719.23-0.35-29.63-266.670.0000
20Q4 (8)0.96-20.074.551.73-27.9220.980.58-9.38-19.440001.7811.25-21.24-0.0196.6766.672.88-4.32-24.6140.562.15-9.00.59-30.59-6.351.250.8102.00.012.360005.60.00.00.50.00.0000-0.09-12.5-112.680.4-4.76-66.94-0.1828.025.0-0.2718.18-157.450.0000
20Q3 (7)1.2242.86242.862.433.33-0.410.64-9.86-3.030001.611.89-17.95-0.3-25.0-275.03.01-9.61-18.4339.71-5.4400.85-5.56-1.161.240.002.0-11.8975.440005.60.00.00.50.00.0000-0.08-136.36-110.260.42-41.67-67.19-0.253.85-13.64-0.33-725.0-158.930.0000
20Q2 (6)0.35-45.31-10.261.88.43-19.640.71-7.7914.520001.43-37.55-37.28-0.240.0-166.673.33-13.95-11.241.99-4.7300.911.1120.01.240.8102.27-1.73157.950005.60.00.00.50.00.00000.22-53.19-74.420.72-25.0-47.06-0.260.0-62.5-0.04-119.05-105.710.0000
20Q1 (5)0.6416.368.471.6616.08-15.310.776.9432.760002.291.3310.1-0.24-700.0-60.03.871.3112.8344.08-1.1100.8128.57-8.991.23002.3129.78135.710005.60.00.00.50.02.040000.47-33.8-58.040.96-20.66-40.37-0.26-8.33-85.710.21-55.32-78.570.0000
19Q4 (4)0.5557.140.01.43-40.660.00.729.090.0000.02.2615.90.0-0.0362.50.03.823.520.044.5700.00.63-26.740.0000.01.7856.140.0000.05.60.00.00.50.00.0000.00.71-8.970.01.21-5.470.0-0.24-9.090.00.47-16.070.00.0000.0

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