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)4.3-5.080000008.3330.772.4231.522.1413.8325.69-12.954.137.2700000.11-26.673.98.941.5413.240013.4617.1515.016.730013.4617.150.000
2022 (9)4.5327.250000006.3757.671.84240.741.8889.929.5120.443.8534.6200000.1566.673.580.01.364.620011.4917.4812.8515.870011.4917.480.000
2021 (8)3.56-14.220000004.0415.430.5463.640.9947.7624.5028.012.86-9.7800000.09-30.773.580.01.32.36009.785.0511.094.72009.785.050.000
2020 (7)4.1516.250000003.5-57.060.33-85.140.67-63.1919.14-14.283.172.2600000.1344.443.580.01.2720.95009.31-1.0610.591.24009.31-1.060.000
2019 (6)3.57-7.270000008.15-2.862.22-7.51.82-25.4122.33-23.213.122.5300000.09-35.713.5819.331.0529.63009.4110.0610.4611.75009.4110.060.000
2018 (5)3.8567.39000.13-7.14008.3948.762.460.02.44101.6529.0835.562.5314.48001.01-10.620.14-6.673.00.00.8122.73008.5533.599.3632.58008.5533.590.000
2017 (4)2.33.6000.1416.67005.6411.681.519.051.2175.3621.4557.022.2119.46001.137.620.1503.015.380.6624.53006.427.247.0626.98006.427.240.000
2016 (3)2.2255.24000.12-7.69005.058.371.2611.50.69-28.8713.66-34.361.8530.28001.05-7.89002.620.930.5326.19005.0326.385.5626.08005.0326.380.000
2015 (2)1.43-5.92000.1318.18004.6601.1300.97-11.0120.8201.4273.17001.1470.15002.1522.860.4227.27003.9834.924.4134.45003.9834.920.000
2014 (1)1.520000.1100000001.0900.0000.820000.670001.7500.330002.9503.280002.9500.000
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)4.3-0.46-5.080000000002.05-5.5320.590.44-41.33100.02.14-9.3213.8325.72-13.14-12.854.134.567.270000000.11-8.33-26.673.90.08.941.540.013.2400013.463.3817.1515.03.0216.7300013.463.3817.150.0000
23Q3 (19)4.32-4.21-3.790000000002.17-0.9126.160.7517.1910.292.364.4218.029.61-1.47-15.163.955.059.420000000.12-7.69100.03.90.08.941.540.013.2400013.026.1115.5314.565.4315.2800013.026.1115.530.0000
23Q2 (18)4.5134.2322.550000000002.1914.6625.860.648.4714.292.2617.124.8630.0510.09-13.493.760.537.430000000.13-7.1485.713.98.948.941.5413.2413.2400012.271.5715.8613.812.7515.5600012.271.5715.860.0000
23Q1 (17)3.36-25.83-14.290000000001.9112.3557.850.59168.1859.461.932.6669.327.30-7.58.243.74-2.8625.080000000.14-6.6775.03.580.00.01.360.04.6200012.085.1319.0113.444.5917.2800012.085.1319.010.0000
22Q4 (16)4.530.8927.250000000001.7-1.1660.380.22-67.6546.671.88-6.089.929.51-15.4420.443.856.6534.620000000.15150.066.673.580.00.01.360.04.6200011.491.9517.4812.851.7415.8700011.491.9517.480.0000
22Q3 (15)4.4922.01119.020000000001.72-1.1543.330.6821.43277.782.010.598.0234.900.4723.723.613.1423.630000000.06-14.29-40.03.580.00.01.360.04.6200011.276.4217.0312.635.6915.4500011.276.4217.030.0000
22Q2 (14)3.68-6.12-5.880000000001.7443.865.710.5651.35273.331.8158.77126.2534.7437.7437.233.517.0611.460000000.07-12.5-30.03.580.00.01.364.624.6200010.594.3312.0611.954.2811.0600010.594.3312.060.0000
22Q1 (13)3.9210.11-7.980000000001.2114.1565.750.37146.67516.671.1415.1590.025.222.9227.792.994.55-7.430000000.08-11.11-33.333.580.00.01.30.02.3600010.153.788.3211.463.347.7100010.153.788.320.0000
21Q4 (12)3.5673.66-14.220000000001.06-11.6776.670.15-16.671400.00.99-1.9847.7624.50-13.1428.012.86-2.05-9.780000000.09-10.0-30.773.580.00.01.30.02.360009.781.565.0511.091.374.720009.781.565.050.0000
21Q3 (11)2.05-47.57-31.440000000001.214.2953.850.1820.0280.01.0126.2524.6928.2111.4463.02.92-7.01-11.520000000.10.0-33.333.580.00.01.30.02.360009.631.93.5510.941.673.50009.631.93.550.0000
21Q2 (10)3.91-8.22-2.980000000001.0543.8412.90.15150.07.140.833.333.925.3228.2797.933.14-2.79-7.370000000.1-16.67-41.183.580.00.01.32.362.360009.450.850.5310.761.130.840009.450.850.530.0000
21Q1 (9)4.262.6523.480000000000.7321.67-38.660.06500.0-77.780.6-10.45-47.3719.743.124.133.231.89-3.870000000.12-7.6950.03.580.00.01.270.020.950009.370.64-3.210.640.47-0.840009.370.64-3.20.0000
20Q4 (8)4.1538.816.250000000000.6-23.08-66.290.01110.0-97.140.67-17.28-63.1919.1410.6-14.283.17-3.942.260000000.13-13.3344.443.580.00.01.270.020.950009.310.11-1.0610.590.191.240009.310.11-1.060.0000
20Q3 (7)2.99-25.81-58.180000000000.78-16.13-63.21-0.1-171.43-116.670.815.19-74.217.3135.3103.3-2.6511.110000000.15-11.7636.363.580.00.01.270.020.950009.3-1.062.6510.57-0.944.550009.3-1.062.650.0000
20Q2 (6)4.0316.81115.5100000-100.00000.93-21.85-55.290.14-48.15-77.780.77-32.46-72.612.79-19.5503.390.8922.3800000-100.00.17112.541.673.580.013.651.2720.9520.950009.4-2.8911.2410.67-0.5612.320009.4-2.8911.240.0000
20Q1 (5)3.45-3.3699.4200000-100.00001.19-33.15-45.160.27-22.86-57.141.14-37.36-57.315.90-28.803.368.3929.7300000-100.00.08-11.11-33.333.580.019.331.050.029.630009.682.875.4510.732.587.410009.682.875.450.0000
19Q4 (4)3.57-50.070.0000.0000.0000.01.78-16.040.00.35-41.670.01.82-42.040.022.3300.03.14.380.0000.0000.00.09-18.180.03.580.00.01.050.00.0000.09.413.860.010.463.460.0000.09.413.860.00.0000.0

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