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)6.6957.410.35-88.672.991.01007.45-28.231.02-58.72.486.4433.2948.32.27-22.26002.620003.950.00.8343.1002.74-24.733.57-16.98-0.0202.72-25.480.000
2022 (9)4.2553.993.09672.52.9600010.3834.282.47112.932.33-15.5822.45-37.132.9278.050000003.950.00.5826.090.08100.03.6471.74.363.50.0103.6578.920.000
2021 (8)2.76148.650.4-79.5900007.7343.681.1663.382.76-14.5535.71-40.531.6440.17002.920003.950.00.4617.950.04-33.332.1240.42.6333.5-0.0802.0438.780.000
2020 (7)1.11-57.791.96390.000005.38-28.270.71-25.263.2318.3260.0464.941.1714.710000003.950.00.3930.00.0601.51-6.791.972.6-0.0401.47-5.770.000
2019 (6)2.63-21.020.4-92.2500007.5-18.120.95-18.12.73-13.3336.405.851.02-47.150000003.950.00.366.67001.620.621.927.26-0.0601.56-6.020.000
2018 (5)3.3388.145.1673.150.03-57.14009.16-20.761.16-36.963.15-1.8734.3923.841.93-4.930000003.9511.270.180001.61-11.541.79-1.650.05-37.51.66-12.630.000
2017 (4)1.7737.212.98927.590.07-87.50011.56112.51.8403.218.8127.77-48.792.033.05000.03-70.0003.55-42.7400001.8201.8200.08-60.01.900.000
2016 (3)1.29143.40.29-21.620.56-8.2005.4415.74-0.3702.95-22.3754.23-32.931.9762.81000.1-91.45006.211.310000-3.060-3.0600.2-60.0-2.8600.000
2015 (2)0.5317.780.37184.620.61-64.94004.7-18.4-0.903.822.1980.8549.741.2170.42001.17234.290.030.05.579.860000-2.680-2.6800.5-12.28-2.1800.000
2014 (1)0.45-27.420.13-83.331.74-28.1005.760.17-1.1403.11-25.9553.99-26.080.71-14.46000.35-7.890.030.05.076.290000-2.040-2.0400.5790.0-1.4700.000
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)6.69120.0757.410.350.0-88.672.990.341.010001.64-19.21-46.750.17-63.04-70.692.483.336.4433.2923.3148.442.27-5.02-22.260002.620.000003.950.00.00.830.043.100-100.02.746.61-24.733.575.0-16.98-0.02-116.67-300.02.721.12-25.480.0000
23Q3 (19)3.04-6.75-20.210.35-30.0-82.592.980.341.020002.03-11.74-38.30.4643.75-58.932.431.15-6.2527.0049.741.872.395.75-25.080002.62000003.950.00.00.830.043.100-100.02.5721.8-15.743.415.65-8.360.12700.09.092.6928.71-14.870.0000
23Q2 (18)3.26-37.3145.540.5-65.28-55.362.970.341.020002.355.41-10.160.32300.0-41.821.83-6.15-30.1518.03-3.75-41.992.26-18.41-16.30000000003.950.00.00.8343.143.10-100.0-100.02.11-43.288.762.94-32.7213.51-0.02-300.0-166.672.09-43.976.090.0000
23Q1 (17)5.222.35113.111.44-53.4260.02.960.000001.48-51.951.370.08-86.21-65.221.95-16.31-31.118.73-16.47-49.432.77-5.1422.5700000-100.00003.950.00.00.580.026.090.080.0100.03.722.258.34.371.6352.80.010.0-85.713.732.1954.130.0000
22Q4 (16)4.2511.5553.993.0953.73672.52.960.3400003.08-6.3831.060.58-48.2138.12.33-8.98-15.5822.43-15.38-37.192.92-8.4678.0500000-100.00003.950.00.00.580.026.090.080.0100.03.6419.3471.74.315.963.50.01-90.91112.53.6515.5178.920.0000
22Q3 (15)3.8170.0919.812.0179.46402.52.950.3400003.2928.5259.711.12103.64409.092.56-2.29-3.426.50-14.73-30.03.1918.1573.3700000-100.00003.950.00.00.580.026.090.080.0100.03.0557.2279.413.7143.2467.870.11266.67200.03.1660.4198.740.0000
22Q2 (14)2.24-8.2-49.321.12180.0-15.152.94000002.5675.3444.630.55139.1366.672.62-7.42-2.631.08-16.1-25.022.719.4774.190000-100.0-100.00003.950.00.00.5826.0948.720.08100.033.331.94-17.45-4.92.59-9.444.020.03-57.14133.331.97-18.61.030.0000
22Q1 (13)2.44-11.5967.120.40.0-82.30000001.46-37.87-5.810.23-45.2415.02.832.54-2.7537.043.74-23.52.2637.850.670002.930.3400003.950.00.00.460.017.950.040.0-33.332.3510.8537.432.868.7531.80.07187.5216.672.4218.6346.670.0000
21Q4 (12)2.76-13.21148.650.40.0-79.590000002.3514.0845.060.4290.91320.02.764.15-14.5535.71-5.68-40.531.64-10.8740.170002.920.000003.950.00.00.460.017.950.040.0-33.332.1224.7140.42.6319.033.5-0.0827.27-100.02.0428.338.780.0000
21Q3 (11)3.18-28.05257.30.4-69.7-78.140000002.0616.3832.90.22-33.33-60.712.65-1.49-10.1737.86-8.66-32.881.8418.7122.670002.920.3400003.950.00.00.4617.9517.950.04-33.33-33.331.7-16.6719.722.21-11.2418.18-0.11-22.22-22.221.59-18.4619.550.0000
21Q2 (10)4.42202.74106.541.32-41.59-18.010000001.7714.1937.210.3365.0312.52.69-7.567.1741.45-14.4-8.021.553.3313.970002.91000003.950.00.00.390.000.060.002.0419.302.4914.7590.08-0.09-50.035.711.9518.181492.860.0000
21Q1 (9)1.4631.53-23.162.2615.31193.510000001.55-4.3268.480.2100.0766.672.91-9.9114.5748.42-19.3530.961.528.2110.290000000003.950.00.00.390.000.060.001.7113.2502.1710.1514.81-0.06-50.025.01.6512.242162.50.0000
20Q4 (8)1.1124.72-57.791.967.1390.00000001.624.5210.20.1-82.14-37.53.239.4918.3260.046.4464.721.17-22.014.710000000003.950.00.00.390.030.00.060.001.516.34-6.791.975.352.6-0.0455.5633.331.4710.53-5.770.0000
20Q3 (7)0.89-58.41-58.991.8313.661563.640000001.5520.16-17.990.56600.086.672.9517.531.7256.4125.1701.510.2919.050000000003.950.00.00.39030.00.06001.420-2.741.8742.756.25-0.0935.71-1000.01.331050.0-9.520.0000
20Q2 (6)2.1412.63-25.691.61109.09631.820000001.2940.22-50.190.08366.67-82.612.51-1.18-14.0445.0621.8801.360.04.620000000003.950.00.000-100.000000-100.01.31-30.69-10.27-0.14-75.0-275.0-0.14-75.0-111.290.0000
20Q1 (5)1.9-27.76-46.180.7792.5-86.8400-100.00000.92-37.41-40.26-0.03-118.75-200.02.54-6.961.636.971.4401.3633.33-25.680000000003.950.00.00-100.0-100.00000-100.0-100.01.89-1.563.28-0.08-33.33-172.73-0.08-105.13-104.570.0000
19Q4 (4)2.6321.20.00.4263.640.0000.0000.01.47-22.220.00.16-46.670.02.73-5.860.036.4500.01.02-19.050.0000.0000.0000.03.950.00.00.30.00.0000.01.6210.960.01.929.090.0-0.06-700.00.01.566.120.00.0000.0

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