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)3.58-15.372.0-13.7900001.1-29.03-0.8400.31-8.8228.1828.480.12-52.00.07-12.5000.170.07.010.01.050.00.350.0-0.8400.57-52.5-0.320-1.1600.000
2022 (9)4.23-4.942.323.5700001.55-22.5-0.2100.34-44.2621.94-28.080.25-13.790.08-20.0000.176.257.010.01.050.00.350.0-0.2101.234.83-0.30-0.5100.000
2021 (8)4.45127.042.24-1.3200002.0-31.03-0.5200.61-39.630.50-12.430.29-17.140.1-16.67000.160.07.010.01.050.00.350.0-0.5200.89-21.93-0.330-0.8500.000
2020 (7)1.96-53.662.27-8.4700002.9-34.09-0.5201.01-29.3734.837.160.35-20.450.12-7.69000.1614.297.010.01.052.940.350.0-0.2601.14-43.28-0.340-0.600.000
2019 (6)4.23-6.832.4813.2400004.4-11.290.35-53.951.43-16.3732.50-5.730.44-20.00.13-18.75000.140.07.010.01.028.510.350.00.64-7.252.011.01-0.3400.3-31.820.000
2018 (5)4.54-15.772.19-7.9800004.96-11.590.76145.161.71-33.4634.48-24.740.55-22.540.16-11.11000.1440.07.010.00.943.30.350.00.69122.581.9926.75-0.2500.44633.330.000
2017 (4)5.39-4.62.3841.6700005.6123.840.31244.442.5721.2345.81-2.110.71-21.110.180000.125.07.010.00.911.110.350.00.31244.441.5717.16-0.2500.0600.000
2016 (3)5.6553.121.6851.3500004.53-18.670.09-55.02.12-2.346.8020.120.9-8.1600000.08-11.117.01-15.030.92.270.350.00.09-57.141.34-6.94-0.10-0.0100.000
2015 (2)3.6941.921.118.820.020.0005.57-30.890.2-44.442.17-42.5938.96-16.930.98-35.5300000.09-10.08.25-1.790.883.530.35-2.780.21-38.241.44-7.10.3119.230.52-13.330.000
2014 (1)2.681.821.02-15.00.020.0008.06-5.290.363500.03.780.846.906.431.52-38.4600000.1-9.098.40.00.851.190.362.860.343300.01.5528.10.2600.65900.00.000
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)3.58-7.49-15.372.0-1.96-13.790000000.28-9.683.7-0.43-1333.33-34.380.31-3.12-8.8228.18-4.0129.30.12-20.0-52.00.070.0-12.50000.176.250.07.010.00.01.050.00.00.350.00.0-0.84-104.88-300.00.57-43.0-52.5-0.32-10.34-6.67-1.16-65.71-127.450.0000
23Q3 (19)3.872.380.02.04-5.5614.610000000.3110.71-20.51-0.0381.25-133.330.326.67-39.6229.3614.5-2.510.15-25.0-44.440.070.0-22.220000.160.0-5.887.010.00.01.050.00.00.350.00.0-0.41-7.89-472.731.0-2.91-34.21-0.2914.71-7.41-0.72.78-337.50.0000
23Q2 (18)3.78-4.55-12.52.16-0.92-3.570000000.2821.74-30.0-0.1623.81-700.00.330.43-52.3825.6443.81-20.230.20.0-31.030.07-12.5-22.220000.160.00.07.010.00.01.050.00.00.350.00.0-0.389.52-2000.01.034.04-27.97-0.34-17.24-21.43-0.72-1.41-176.920.0000
23Q1 (17)3.96-6.382.862.18-6.03-3.110000000.23-14.81-54.0-0.2134.38-625.00.23-32.35-64.6217.83-18.19-46.240.2-20.0-31.030.080.0-20.00000.16-5.88-5.887.010.00.01.050.00.00.350.00.0-0.42-100.012.50.99-17.56.45-0.293.33-16.0-0.71-39.222.740.0000
22Q4 (16)4.239.3-4.942.3230.343.570000000.27-30.77-42.55-0.32-455.56-88.240.34-35.85-44.2621.79-27.62-28.90.25-7.41-13.790.08-11.11-20.00000.170.06.257.010.00.01.050.00.00.350.00.0-0.21-290.9159.621.2-21.0534.83-0.3-11.119.09-0.51-218.7540.00.0000
22Q3 (15)3.87-10.42-1.781.78-20.54-21.240000000.39-2.5-33.90.09550.0156.250.53-15.87-43.6230.11-6.31-26.640.27-6.917.390.090.0-10.00000.176.2513.337.010.00.01.050.00.00.350.00.00.11450.0132.351.526.2943.4-0.273.5722.86-0.1638.4676.810.0000
22Q2 (14)4.3212.2186.212.24-0.440.00000000.4-20.00.0-0.02-150.083.330.63-3.08-13.732.14-3.0810.960.290.0-6.450.09-10.0-18.180000.16-5.880.07.010.00.01.050.00.00.350.00.00.02104.17110.531.4353.7617.21-0.28-12.020.0-0.2664.3851.850.0000
22Q1 (13)3.85-13.48100.522.250.450.450000000.56.38-5.660.04123.53166.670.656.56-31.5833.168.19-7.840.290.0-6.450.10.0-9.090000.176.256.257.010.00.01.050.00.00.350.00.0-0.487.69-45.450.934.49-13.89-0.2524.2424.24-0.7314.12-10.610.0000
21Q4 (12)4.4512.94127.042.24-0.88-1.320000000.47-20.34-38.96-0.17-6.25-30.770.61-35.11-39.630.65-25.32-12.290.2926.09-17.140.10.0-16.670000.166.670.07.010.00.01.050.00.00.350.00.0-0.52-52.94-100.00.89-16.04-21.93-0.335.712.94-0.85-23.19-41.670.0000
21Q3 (11)3.9469.83108.472.260.890.440000000.5947.5-28.05-0.16-33.33-100.00.9428.77-3.0941.0541.735.840.23-25.81-47.730.1-9.09-16.670000.15-6.257.147.010.00.01.050.00.00.350.00.0-0.34-78.95-161.541.06-13.11-17.19-0.350.07.89-0.69-27.78-35.290.0000
21Q2 (10)2.3220.83-37.132.240.00.90000000.4-24.53-23.08-0.12-100.055.560.73-23.160.028.97-19.553.570.310.0-26.190.110.0-8.330000.160.023.087.010.00.01.050.00.00.350.00.0-0.1942.42-375.01.2212.96-10.29-0.35-6.0618.6-0.5418.18-14.890.0000
21Q1 (9)1.92-2.04-56.762.24-1.32-14.180000000.53-31.17-32.05-0.0653.85-100.00.95-5.94-14.4135.982.9745.240.31-11.43-20.510.11-8.33-15.380000.160.023.087.010.00.01.050.02.940.350.00.0-0.33-26.92-226.921.08-5.26-33.74-0.332.9413.16-0.66-10.0-450.00.0000
20Q4 (8)1.963.7-53.662.270.89-8.470000000.77-6.1-29.36-0.13-62.5-116.671.014.12-29.3734.9515.657.530.35-20.45-20.450.120.0-7.690000.1614.2914.297.010.00.01.050.02.940.350.00.0-0.26-100.0-140.621.14-10.94-43.28-0.3410.530.0-0.6-17.65-300.00.0000
20Q3 (7)1.89-48.78-43.242.251.35-0.880000000.8257.69-44.59-0.0870.37-132.00.9732.88-55.530.2260.200.444.76-8.330.120.0-14.290000.147.697.697.010.00.01.050.02.940.350.00.0-0.13-225.0-118.841.28-5.88-37.86-0.3811.63-18.75-0.51-8.51-237.840.0000
20Q2 (6)3.69-16.89-21.992.22-14.9420.650000000.52-33.33-53.98-0.27-800.0-250.00.73-34.23-48.2318.86-23.8700.427.69-19.230.12-7.69-20.00000.130.00.07.010.00.01.052.942.940.350.00.0-0.04-115.38-109.091.36-16.56-24.86-0.43-13.16-104.76-0.47-291.67-304.350.0000
20Q1 (5)4.444.96-13.952.615.2422.540000000.78-28.4411.43-0.0350.0-200.01.11-22.3812.1224.78-23.7600.39-11.36-22.00.130.0-18.750000.13-7.140.07.010.00.01.020.08.510.350.00.00.26-59.38-61.761.63-18.91-17.68-0.38-11.76-123.53-0.12-140.0-123.530.0000
19Q4 (4)4.2327.030.02.489.250.0000.0000.01.09-26.350.0-0.06-124.00.01.43-34.40.032.5000.00.44-8.330.00.13-7.140.0000.00.147.690.07.010.00.01.020.00.00.350.00.00.64-7.250.02.01-2.430.0-0.34-6.250.00.3-18.920.00.0000.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。