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)32.01-21.628.8-77.640000282.72-15.945.48-40.2448.99-12.517.334.0974.55-20.89009.65011.85-9.1354.170.012.678.292.27-49.227.74-24.0422.68-13.96-2.6805.06-36.110.255.92
2022 (9)40.84-9.239.36-2.690.26-94.3600336.3420.729.17111.2955.9938.1416.6514.4494.242.0000013.04-3.0554.170.011.73.824.47-0.4510.19115.8926.3628.65-2.2707.923068.00.23-0.22
2021 (8)44.98-21.2340.4542.284.61-12.5200278.62-13.394.34-22.0840.53-40.4114.55-31.1992.3931.44000013.45-6.3454.170.011.270.04.49-38.664.72020.4918.37-4.4700.2500.24-1.15
2020 (7)57.1-3.5128.43198.325.27339.1700321.71103.285.57133.0568.0158.4221.14-22.0770.2938.12000014.36-6.0854.17-0.1711.271.817.3216.56-1.28017.31-24.8-4.490-5.7700.24-17.71
2019 (6)59.18134.019.5301.2000158.261.42.39042.9397.9327.1395.250.8936.73007.21015.29645.8554.26-0.1711.070.06.28176.655.67-25.8823.029.62-7.490-1.8200.290
2018 (5)25.29-5.0000000156.08-18.1-0.88021.69-26.7213.90-10.5337.2210.0200002.05-2.8454.3522.311.075.232.27-6.587.65-31.1421.0-12.75-6.9800.67-90.640.000
2017 (4)26.6240.85000000190.57-12.715.49-9.729.6-18.8815.53-7.0733.838.0800002.118.7644.442.2810.526.052.43011.11-13.4724.075.76-3.9507.16-31.220.000
2016 (3)18.9-22.98000000218.31-5.066.08036.49-6.5316.71-1.5531.3-17.3700001.94-14.9143.45-1.99.920.00012.8455.4522.7618.05-2.43010.4119.520.000
2015 (2)24.547.58000000229.95-1.22-3.4039.04-28.3516.98-27.4737.88-5.650.77-23.766.25100.322.283.6444.29-10.99.925.761.1-44.168.26-52.519.28-32.920.4508.71-46.530.000
2014 (1)22.8147.833.1-48.163.12127.7400232.78-3.435.36-31.2854.49-9.2623.41-6.0440.15-8.631.01-19.23.12-48.172.2-0.4549.710.579.389.071.9726.2817.39-14.6328.74-5.89-1.1016.29-11.470.000
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)32.01-18.13-21.628.8-70.25-77.6400-100.000067.9615.95-26.460.52-37.35-76.8948.9911.72-12.517.3321.384.174.55-7.23-20.890009.65133.09011.85-1.58-9.1354.170.00.012.670.08.292.270.0-49.227.746.91-24.0422.682.3-13.96-2.68-248.05-18.065.06-21.79-36.110.254.115.92
23Q3 (19)39.1-20.981.9829.58-24.54-47.500-100.000058.61-24.33-36.510.83-65.27-73.6543.85-14.02-30.8714.28-4.59-30.6880.368.32-26.410004.14-16.71492.3112.04-2.98-8.9354.170.00.012.670.08.292.270.0-49.227.2413.12-2.8222.173.89-6.14-0.7773.81-670.06.4786.99-11.970.240.882.81
23Q2 (18)49.4823.4810.5939.222.46-41.0600-100.000077.45-1.58-6.542.3937.36-1.6551.03.22-14.8614.964.86-29.3774.19-21.39-34.650004.97-12.811811.5412.41-2.51-8.8254.170.00.012.678.298.292.27-49.22-49.226.4130.2249.1821.3412.614.25-2.94-36.74-30.673.46449.2169.610.241.881.98
23Q1 (17)40.07-1.896.0932.01-18.67-38.240-100.0-100.000078.69-14.8514.461.74-22.6729.8549.41-11.753.0414.27-14.29-18.0494.380.15-17.980005.702092.3112.73-2.38-4.2154.170.00.011.70.03.824.470.0-0.452.78-72.7222.4718.95-28.115.04-2.155.298.120.63-92.051000.00.23-1.011.1
22Q4 (16)40.846.52-9.239.36-30.14-2.690.26-92.99-94.3600092.410.1144.212.25-28.57141.9455.99-11.7338.1416.65-19.1614.4494.24-13.72.00000-100.0013.04-1.36-3.0554.170.00.011.70.03.824.470.0-0.4510.1936.78115.8926.3611.628.65-2.27-2170.049.227.927.763068.00.231.05-0.22
22Q3 (15)38.34-14.39.1456.34-15.2962.043.71-9.73-19.3500092.3111.3937.653.1529.63181.2563.435.8931.2720.59-2.7933.16109.2-3.8124.870000.260.0013.22-2.87-4.0654.170.00.011.70.03.824.470.0-0.457.4573.6692.0123.6215.3920.26-0.195.5697.957.35260.29842.420.230.06-0.87
22Q2 (14)44.7418.45-9.4966.5128.32104.964.11-2.38-10.2600082.8720.549.692.4381.34109.4859.924.9217.2921.1821.6941.9113.52-1.3550.540000.260.0013.612.41-1.5954.170.00.011.73.823.824.47-0.45-0.454.2988.9955.4320.4713.4710.53-2.253.8552.532.043014.29203.030.231.01-3.98
22Q1 (13)37.77-16.03-35.1551.8328.1366.394.21-8.68-7.6800068.757.29-4.421.3444.0918.5847.9518.31-6.1817.4119.6717.1115.0724.5557.630000.260013.29-1.19-5.9454.170.00.011.270.00.04.490.0-38.662.27-51.911613.3318.04-11.96-2.17-2.3447.6544.42-0.07-128.098.390.23-2.3-4.01
21Q4 (12)44.9828.04-21.2340.4516.3442.284.610.22-12.5200064.08-4.44-34.550.93-16.96-60.4340.53-16.12-40.4114.55-5.94-31.1992.395.6531.4400000013.45-2.39-6.3454.170.00.011.270.00.04.490.0-38.664.7221.65468.7520.494.3318.37-4.478.210.450.25125.25104.330.240.39-1.15
21Q3 (11)35.13-28.93-28.7634.777.1513.554.60.44000067.06-11.24-30.661.12-3.45-53.3348.32-5.38-32.1715.473.59-41.2687.4515.9728.7700000-100.013.78-0.36-5.2954.170.00.011.270.00.04.490.0-38.663.8840.58326.919.646.0516.35-4.87-2.7432.27-0.9950.088.880.23-3.08-2.28
21Q2 (10)49.43-15.13-0.1632.454.1719.084.580.44000075.555.03-2.21.162.65-45.0251.07-0.08-2.8714.930.42-39.3375.413.312.8400000-100.013.83-2.12-5.8554.170.0-0.0211.270.00.04.49-38.66-38.662.761940.0173.418.520.4324.8-4.74-12.5942.41-1.9854.5983.490.240.97-2.16
21Q1 (9)58.242.010.6631.159.5780.374.56-13.47000071.93-26.5344.321.13-51.91187.651.11-24.8561.8914.87-29.68-17.1573.03.8615.6300000-100.014.13-1.6-5.1754.170.0-0.1311.270.01.817.320.016.56-0.1588.2896.7618.446.5344.97-4.216.2448.66-4.3624.4466.020.240.61-8.52
20Q4 (8)57.115.8-3.5128.43-7.15198.325.270339.1700097.91.23109.282.35-2.08256.0668.01-4.5358.4221.14-19.7-22.0770.293.538.120000-100.0-100.014.36-1.31-6.0854.170.0-0.1711.270.01.817.320.016.56-1.2825.15-122.5717.312.55-24.8-4.4937.5540.05-5.7735.17-217.030.24-0.76-17.71
20Q3 (7)49.31-0.4109.2130.6212.37000000096.7125.19142.872.413.74172.7371.2435.49219.8926.337.0067.911.6281.340005.780.35014.55-0.95646.1554.17-0.02-0.2211.270.01.817.320.016.56-1.7154.52-132.8816.8813.75-25.14-7.1912.645.02-8.925.77-275.530.24-2.950
20Q2 (6)49.51-5.93132.0127.2557.79000000077.2555.095.622.11263.57151.1952.5866.55137.724.6137.12066.835.8681.210005.760.52014.69-1.41665.154.18-0.11-0.2411.271.811.817.3216.5616.56-3.7618.79-187.0414.8416.67-31.52-8.23-0.37-36.26-11.996.55-597.090.25-5.60
20Q1 (5)52.63-11.07158.8817.2781.2200-100.0000049.846.5454.98-1.29-295.45-13000.031.57-26.4672.1417.94-33.85063.1324.0550.670005.73-20.53014.9-2.55648.7454.24-0.04-0.1511.070.00.06.280.0176.65-4.63-181.66-161.8212.72-44.74-38.93-8.2-9.48-47.22-12.83-604.95-768.230.26-9.50
19Q4 (4)59.18151.080.09.5300.01.200.0000.046.7817.480.00.66-25.00.042.9392.770.027.1300.050.8935.890.0000.07.2100.015.29684.10.054.26-0.060.011.070.00.06.280.00.05.679.040.023.022.080.0-7.491.060.0-1.8223.210.00.2900.0

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。