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)3.81-16.451.20.0000010.61-7.170.69-55.193.19.5429.2218.010.89-10.11.85131.25000.010.05.70.01.511.941.02-18.43.511.746.03-0.33-0.0303.481.160.000
2022 (9)4.5680.951.2-7.69000011.439.691.5490.122.830.7124.76-8.190.9910.00.8-2.44000.010.05.70.01.346.351.250.03.4535.296.0519.57-0.0103.4448.920.000
2021 (8)2.52-25.01.30000010.426.440.8137.292.8113.3126.976.460.95.880.8224.24000.010.05.70.01.265.01.25-2.342.559.445.064.98-0.2402.3110.530.000
2020 (7)3.3622.180000009.79-4.30.59-18.062.48-12.3725.33-8.430.85-1.160.66-1.49000.010.05.70.01.26.191.288.472.33-6.434.820.42-0.2402.09-5.860.000
2019 (6)2.7521.6800000010.235.790.7271.432.83-3.0827.66-8.390.8616.220.67-1.47000.01-50.05.70.01.133.671.189.262.4910.184.88.11-0.2702.226.220.000
2018 (5)2.2610.240.35000009.67-7.460.42-48.782.92-2.6730.205.180.748.820.6813.33000.02100.05.70.01.097.921.081.892.26-3.834.440.45-0.1702.09-8.330.000
2017 (4)2.0575.2100000010.458.40.8212.333.0-1.3228.71-8.960.68-10.530.60.0000.0105.70.01.017.451.064.952.3510.854.428.6-0.0702.2810.140.000
2016 (3)1.17-25.950000009.643.430.7387.183.0414.7231.5410.910.76-6.170.6-1.6400005.70.00.944.441.010.02.1218.444.0710.0-0.0502.079.520.000
2015 (2)1.581.940.350.000009.32-1.170.39-46.582.659.0528.4310.340.81-8.990.61-1.6100005.74.010.99.761.010.01.79-8.213.7-2.120.1-33.331.89-10.00.000
2014 (1)1.55-32.610.2-84.6200009.432.390.73-23.962.43-8.6525.77-10.780.894.710.620.000005.484.980.8212.331.01-8.181.9510.83.785.290.15114.292.114.750.000
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
24Q2 (20)4.4116.050.681.0-23.0866.670000002.835.996.390.21-8.70.02.67-16.569.8824.68-17.8712.520.84-2.33-16.831.850.0131.250000.010.00.05.70.00.01.574.674.671.01-0.98-0.983.32-11.232.475.9-5.752.43-0.030.0-200.03.29-11.321.860.0000
24Q1 (19)3.8-0.26-13.641.38.33116.670000002.67-1.111.520.23187.521.053.23.2334.4530.052.8441.90.86-3.37-14.851.850.0131.250000.010.00.05.70.00.01.50.011.941.020.0-18.43.746.552.756.263.810.48-0.030.0-200.03.716.612.20.0000
23Q4 (18)3.811.87-16.451.20.00.00000002.73.05-6.570.08-63.64-85.193.13.339.5429.225.1818.010.89-5.32-10.11.85-0.54131.250000.010.00.05.70.00.01.50.011.941.020.0-18.43.511.741.746.031.01-0.33-0.030.0-200.03.481.751.160.0000
23Q3 (17)3.74-14.6150.21.2100.00.00000002.62-1.5-9.660.224.76-53.193.023.463.8127.7826.669.00.94-6.938.051.86132.5129.630000.010.00.05.70.00.01.50.011.941.020.0-18.43.456.4819.385.973.658.74-0.03-200.081.253.425.8825.270.0000
23Q2 (16)4.38-0.4546.490.60.0-53.850000002.661.14-5.670.2110.53-19.232.432.1-14.1321.933.58-13.91.010.05.210.80.0-1.230000.010.00.05.70.00.01.511.9411.941.02-18.4-18.43.24-10.9933.885.76-7.5414.74-0.010.095.243.23-11.0246.150.0000
23Q1 (15)4.4-3.5155.480.6-50.0-53.850000002.63-9.0-6.740.19-64.81-26.922.38-15.9-14.721.17-14.48-17.731.012.0217.440.80.0-1.230000.010.00.05.70.00.01.340.06.351.250.00.03.645.5129.546.232.9816.89-0.010.094.123.635.5237.50.0000
22Q4 (14)4.5683.1380.951.20.0-7.690000002.89-0.343.210.5414.8958.822.83-2.080.7124.76-2.85-8.280.9913.7910.00.8-1.23-2.440000.010.00.05.70.00.01.340.06.351.250.00.03.4519.3835.296.0510.219.57-0.0193.7595.833.4426.0148.920.0000
22Q3 (13)2.49-16.7228.351.2-7.69-7.690000002.92.848.610.4780.77113.642.892.121.425.490.05-10.40.87-9.38-9.380.810.08.00000.010.00.05.70.00.01.340.06.351.250.00.02.8919.4231.365.499.3616.56-0.1623.8127.272.7323.5337.880.0000
22Q2 (12)2.995.65-9.121.30.000000002.820.010.590.260.0116.672.831.435.625.47-1.03-7.80.9611.635.490.810.06.580000.010.00.05.70.00.01.346.3511.671.250.0-2.342.42-13.88-6.25.02-5.82-0.79-0.21-23.5312.52.21-16.29-5.560.0000
22Q1 (11)2.8312.3-16.271.30.000000002.820.7117.990.26-23.53100.02.79-0.7112.9625.74-4.65-0.80.86-4.440.00.81-1.226.580000.010.00.05.70.00.01.260.05.01.250.0-2.342.8110.214.235.335.347.89-0.1729.1734.622.6414.2920.00.0000
21Q4 (10)2.5229.9-25.01.30.000000002.84.8716.180.3454.55277.782.81-1.413.3126.99-5.16.560.9-6.255.880.829.3324.240000.010.00.05.70.00.01.260.05.01.250.0-2.342.5515.919.445.067.434.98-0.24-9.090.02.3116.6710.530.0000
21Q3 (9)1.94-41.03-31.931.3000000002.674.7113.620.2283.33175.02.856.3414.028.442.9514.340.965.4911.630.75-1.3213.640000.010.00.05.70.00.01.265.05.01.25-2.34-2.342.2-14.73-2.224.71-6.92-0.63-0.228.3329.031.98-15.382.060.0000
21Q2 (8)3.29-2.660.610000000002.556.697.590.12-7.69-25.02.688.55.127.636.4911.270.915.81-1.090.760.015.150000.010.00.05.70.00.01.20.00.01.280.00.02.584.8818.895.062.438.58-0.247.6931.432.346.3628.570.0000
21Q1 (7)3.380.67.990000000002.39-0.83-10.150.1344.44-50.02.47-0.4-11.4725.952.4200.861.18-1.150.7615.1515.150000.010.00.05.70.00.01.20.06.191.280.08.472.465.58-10.554.942.49-2.37-0.26-8.3316.132.25.26-9.840.0000
20Q4 (6)3.3617.8922.180000000002.412.55-9.740.0912.5-57.142.48-0.8-12.3725.331.8300.85-1.16-1.160.660.0-1.490000.010.00.05.70.00.01.20.06.191.280.08.472.333.56-6.434.821.690.42-0.2422.5811.112.097.73-5.860.0000
20Q3 (5)2.85-12.8415.380000000002.35-0.84-8.560.08-50.0-50.02.5-1.96-6.0224.880.1900.86-6.526.170.660.0-1.490000.010.00.05.70.00.01.20.06.191.280.08.472.253.69-1.754.741.723.04-0.3111.43-29.171.946.59-5.370.0000
20Q2 (4)3.274.470.0000.0000.0000.02.37-10.90.00.16-38.460.02.55-8.60.024.8300.00.925.750.00.660.00.0000.00.010.00.05.70.00.01.26.190.01.288.470.02.17-21.090.04.66-7.910.0-0.35-12.90.01.82-25.410.00.0000.0

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