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)6.1810.362.6-18.75000014.9-41.77-0.8804.14-30.5427.7919.32.11-44.910000009.670.03.270.00.810.0-3.100.98-47.03-1.040-4.1400.000
2022 (9)5.637.253.2109.15000025.59-19.88-0.6705.96-11.5723.2910.373.83-26.20000009.670.03.270.00.810.0-2.2301.85-25.7-0.850-3.0800.000
2021 (8)4.08-55.121.537.75000031.9427.15-1.5806.74-4.421.10-24.815.1970.720000009.670.03.270.620.8132.79-1.5902.49-38.67-1.270-2.8600.000
2020 (7)9.09-5.411.420000025.12-10.70.22-15.387.0534.0328.0750.093.0416.480000009.67-1.533.250.930.6164.860.2-25.934.065.18-1.120-0.9200.000
2019 (6)9.6117.7700000028.13-10.440.26-73.745.26-35.0618.70-27.492.61-25.430.03-76.9200009.820.03.223.210.3748.00.27-65.383.86-6.99-1.120-0.8500.000
2018 (5)8.1615.7400000031.419.860.994850.08.1-1.5825.79-10.423.535.660.1362.500009.820.03.120.00.250.00.7804.1524.62-0.6400.1400.000
2017 (4)7.05-34.4200000028.59-1.210.02-98.468.238.0128.799.332.58-23.670.08-11.1100009.82-4.843.124.350.2531.58-0.0503.33-29.89-0.520-0.5700.000
2016 (3)10.756.1200000028.947.31.31344.447.624.6726.33-2.453.384.970.090000010.32-5.412.990.340.190.01.57302.564.7533.43-0.0601.5131.30.000
2015 (2)10.131.000000026.97-8.550.09-78.057.28-10.7826.99-2.453.22-12.500000010.91-2.682.981.360.190.00.39-41.793.56-6.320.76-1.31.15-20.140.000
2014 (1)10.03-3.0900000029.4915.510.4108.1661.927.6740.163.686.9800000011.210.02.940.00.19-62.750.6703.812.760.77381.251.441700.00.000
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)6.18-14.7610.362.60.0-18.750000003.92-8.84-33.45-0.06-250.085.374.1413.74-30.5427.7928.7719.352.11-9.44-44.910000000009.670.00.03.270.00.00.810.00.0-3.1-1.64-39.010.98-4.85-47.03-1.04-38.67-22.35-4.14-8.95-34.420.0000
23Q3 (19)7.252.11130.892.6-7.14-18.750000004.340.98-41.580.04109.76-85.193.6416.29-60.6121.5837.39-37.042.33-2.92-53.590000000009.670.00.03.270.00.00.810.00.0-3.051.29-64.861.034.04-53.81-0.7527.88-20.97-3.87.99-53.850.0000
23Q2 (18)7.114.33142.322.80.016.670000003.05-15.98-59.12-0.416.82-392.863.13-15.18-58.2115.703.59-38.842.4-15.79-55.640000000009.670.00.03.270.00.00.810.00.0-3.09-15.3-45.750.99-29.29-49.49-1.04-23.81-16.85-4.13-17.33-37.210.0000
23Q1 (17)6.2110.8997.142.8-12.5182.830000003.63-38.37-25.77-0.44-7.3234.333.69-38.09-28.3515.16-34.88-10.222.85-25.59-51.030000000009.670.00.03.270.00.00.810.00.0-2.68-20.18-18.581.4-24.32-23.08-0.841.181.18-3.52-14.29-13.180.0000
22Q4 (16)5.678.3437.253.20.0109.150000005.89-19.97-18.76-0.41-251.8548.755.96-35.5-11.5723.28-32.0710.333.83-23.71-26.20000000009.670.00.03.270.00.00.810.00.0-2.23-20.54-40.251.85-17.04-25.7-0.85-37.133.07-3.08-24.7-7.690.0000
22Q3 (15)3.147.17-18.233.233.3319.850000007.36-1.34-23.090.2792.86187.19.2423.364.7634.2733.4825.785.02-7.21-13.30000000009.670.00.03.270.00.00.810.00.0-1.8512.74-131.252.2313.78-32.01-0.6230.3453.38-2.4717.94-15.960.0000
22Q2 (14)2.93-6.98-40.22.4142.4223.080000007.4652.56-15.130.14120.9207.697.4945.44-10.9425.6852.07-7.675.41-7.045.460000000009.670.00.03.270.00.620.810.032.79-2.126.19-685.191.967.69-45.25-0.89-4.7132.58-3.013.22-89.310.0000
22Q1 (13)3.15-22.79-58.440.99-35.29-42.110000004.89-32.55-22.75-0.6716.25-91.435.15-23.59-26.0116.89-19.98-31.295.8212.1442.650000000009.670.00.03.270.00.620.810.032.79-2.26-42.14-1406.671.82-26.91-50.94-0.8533.0727.97-3.11-8.74-133.830.0000
21Q4 (12)4.086.25-55.121.53-42.77.750000007.25-24.24-5.6-0.8-158.06-633.336.74-23.58-4.421.10-22.55-24.815.19-10.3670.720000000009.670.00.03.270.00.620.810.032.79-1.59-98.75-895.02.49-24.09-38.67-1.274.51-13.39-2.86-34.27-210.870.0000
21Q3 (11)3.84-21.63-54.882.6736.92113.60000009.578.8728.63-0.31-138.46-542.868.824.8820.3327.25-2.03-9.225.7912.87127.060000000009.670.00.03.270.620.620.8132.7932.79-0.8-196.3-1700.03.28-8.38-16.11-1.33-0.76-3.1-2.13-33.96-71.770.0000
21Q2 (10)4.9-35.36-38.051.9514.0400000008.7938.8627.95-0.1362.86-127.088.4120.8341.8227.8113.1612.375.1325.7480.00000000009.670.0-1.533.250.00.00.610.00.0-0.27-80.003.58-3.5-7.25-1.32-11.867.04-1.59-19.55-11.970.0000
21Q1 (9)7.58-16.61-22.341.7120.4200000006.33-17.58102.24-0.35-333.3327.086.96-1.28130.4624.58-12.43106.384.0834.2146.2400-100.00000009.670.0-1.533.250.00.930.610.064.86-0.15-175.031.823.71-8.6210.09-1.18-5.362.48-1.33-44.576.990.0000
20Q4 (8)9.096.82-5.411.4213.600000007.683.2310.030.15114.291600.07.05-3.8234.0328.07-6.550.093.0419.2216.4800-100.00000009.670.0-1.533.250.00.930.610.064.860.2300.0-25.934.063.845.18-1.1213.180.0-0.9225.81-8.240.0000
20Q3 (7)8.517.59-7.91.25000000007.448.36.590.07-85.42333.337.3323.6126.1630.0221.2802.55-10.53-19.5600-100.00000009.67-1.53-1.533.250.00.930.610.064.860.050-82.143.911.31.03-1.299.15-43.33-1.2412.68-100.00.0000
20Q2 (6)7.91-18.95-9.290000000006.87119.49-16.930.48200.011.635.9396.36-22.4824.75107.8302.852.15-12.840-100.0-100.00000009.820.00.03.250.930.930.6164.8664.860100.0-100.03.8614.54-1.03-1.42-17.36-189.8-1.420.7-688.890.0000
20Q1 (5)9.761.5610.910000000003.13-55.16-46.95-0.48-4700.0-269.233.02-42.59-49.4111.91-36.3102.796.9-27.910.02-33.33-84.620000009.820.00.03.220.03.210.370.048.0-0.22-181.48-133.853.37-12.69-16.38-1.21-8.04-218.42-1.43-68.24-629.630.0000
19Q4 (4)9.614.00.0000.0000.0000.06.980.00.0-0.0166.670.05.26-9.470.018.7000.02.61-17.670.00.03-72.730.0000.0000.09.820.00.03.220.00.00.370.00.00.27-3.570.03.86-0.260.0-1.12-24.440.0-0.85-37.10.00.0000.0

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