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)16.12-43.0200000031.3-39.9210.07-52.187.16-26.9422.8821.613.06-23.500006.2-18.13.780.08.032.890.65195.4510.75-46.5419.39-26.39-0.23010.52-45.940.000
2022 (9)28.2943.100000052.143.2121.0660.49.818.2118.81-17.454.0153.1600007.5716.463.789.886.0228.090.22-52.1720.1150.4126.3442.07-0.65019.4647.980.000
2021 (8)19.7727.6300000036.3818.7313.1330.658.2960.9722.7935.571.58-4.8200006.5-13.13.440.294.727.030.4631.4313.3730.0618.5429.38-0.22013.1533.910.000
2020 (7)15.498.9300000030.6423.3510.0520.945.15-18.1216.81-33.621.66102.4400007.48-7.773.430.293.728.920.3512.910.2819.1214.3321.34-0.4609.8218.60.000
2019 (6)14.2230.100000024.8415.328.3121.146.2956.8625.3236.020.82-41.0100008.11-8.473.420.292.8731.650.31210.08.6317.4111.8122.64-0.3508.2817.780.000
2018 (5)10.9327.9900000021.5413.736.8629.194.0110.4718.62-2.871.3952.7500008.86-8.943.410.592.1832.120.1-23.087.3520.499.6322.21-0.3207.0317.170.000
2017 (4)8.54-16.190.5-87.34000018.9440.715.3119.063.6326.0419.17-10.430.9112.3500009.73-4.613.390.31.6537.50.1306.112.347.8818.85-0.106.013.210.000
2016 (3)10.1922.773.950000013.4635.554.4631.182.8843.2821.405.710.8188.37000010.25268.423.386.621.239.53005.4341.416.6341.06-0.1305.341.330.000
2015 (2)8.36.410000009.9316.03.421.02.0115.5220.24-0.420.43-6.5200000.19-9.523.1720.530.8648.28003.8424.274.728.07-0.0903.7527.990.000
2014 (1)7.825.20.45000008.5644.842.8164.331.7468.9320.3316.630.4635.2900000.21-47.52.6310.040.5841.46003.0974.583.6768.35-0.1602.9373.370.000
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)16.12-37.3-43.020-100.000000009.8423.46-25.853.114.81-34.877.161.42-26.9422.8812.5321.643.06-10.26-23.50000006.2-0.16-18.13.780.00.08.00.032.890.650.0195.4510.7540.52-46.5419.3918.96-26.39-0.2314.8164.6210.5242.55-45.940.0000
23Q3 (19)25.71-21.262.7611.0000000007.9717.21-39.022.712.5-54.857.0619.26-24.8920.3336.776.293.41-32.74-8.090000006.21-6.487.633.780.0-0.268.00.032.890.650.0195.457.6554.55-53.8316.319.94-28.54-0.2727.0367.477.3861.14-53.110.0000
23Q2 (18)32.65-0.5811.970000000006.81.64-52.282.429.03-57.375.9214.73-52.4914.8636.19-45.765.0721.2991.320000006.64-6.489.033.780.0-27.178.032.8932.890.65195.45195.454.950.0-53.2613.5921.45-19.25-0.3727.45-117.654.583.15-56.050.0000
23Q1 (17)32.8416.0830.580000000006.69-49.59-41.931.86-60.92-60.265.16-47.35-46.4710.91-41.97-54.284.184.598.10000007.1-6.2112.163.780.0-22.066.020.028.090.220.0-52.174.95-75.39-17.9111.19-57.520.0-0.5121.54-218.754.44-77.18-24.360.0000
22Q4 (16)28.2913.0743.100000000013.271.5328.714.76-20.413.339.84.2618.2118.81-1.67-17.494.07.82153.160000007.5731.216.463.78-0.269.886.020.028.090.220.0-52.1720.1121.3650.4126.3415.4842.07-0.6521.69-195.4519.4623.6347.980.0000
22Q3 (15)25.02-14.231.7500-100.000000013.07-8.2839.195.986.2273.849.4-24.5634.0919.13-30.21-9.893.7140.0159.440000005.77-5.25-14.263.79-26.9710.176.020.028.090.220.0-52.1716.5756.4780.722.8135.5359.18-0.83-388.24-207.4115.7451.0676.850.0000
22Q2 (14)29.1615.9433.5200-100.000000014.2523.755.575.6320.387.0412.4629.2574.5127.4014.7818.862.6525.5992.030000006.09-3.79-13.495.197.0114.826.0228.0928.090.22-52.17-52.1710.5975.6284.8216.8350.454.55-0.17-6.2551.4310.4277.5193.680.0000
22Q1 (13)25.1527.2144.3700000000011.5211.7453.44.6811.4389.479.6416.2865.9223.874.7426.642.1133.5455.150000006.33-2.62-13.174.8540.997.34.70.027.030.460.031.436.03-54.957.4411.19-39.6442.19-0.1627.2756.765.87-55.3669.650.0000
21Q4 (12)19.774.1127.630-100.0000000010.319.847.924.222.0981.828.2918.2660.9722.797.435.571.5810.49-4.820000006.5-3.42-13.13.440.00.294.70.027.030.460.031.4313.3745.830.0618.5429.3829.38-0.2218.5252.1713.1547.7533.910.0000
21Q3 (11)18.99-13.0515.583.0200.03.450000009.392.5128.13.4414.2947.647.01-1.8237.7221.22-7.9428.81.433.62-50.170000006.73-4.4-10.743.44-23.890.294.70.027.030.460.031.439.1760.0314.9114.3331.5919.22-0.2722.8648.088.965.4319.30.0000
21Q2 (10)21.8425.3736.161.00-77.270000009.1621.971.663.0121.86-6.817.1422.891.5623.0522.3-0.211.381.47-35.510000007.04-3.43-6.754.520.03.914.727.0327.030.4631.4331.435.7349.611.4210.8938.3712.38-0.355.4141.675.3855.496.530.0000
21Q1 (9)17.4212.466.480000000007.517.752.62.476.9313.35.8112.822.6518.8512.12-11.241.36-18.07-10.530000007.29-2.54-6.94.5231.783.913.70.028.920.350.012.93.83-62.7416.777.87-45.0821.83-0.3719.5744.783.46-64.7732.570.0000
20Q4 (8)15.49-5.728.930-100.000000006.97-4.91-3.62.31-0.86-0.865.151.18-18.1216.812.04-33.61.66-42.16102.440000007.48-0.8-7.773.430.00.293.70.028.920.350.012.910.2828.8219.1214.3319.2221.34-0.4611.54-31.439.8231.6418.60.0000
20Q3 (7)16.432.4311.922.9-34.093.570000007.33-18.656.72.33-27.860.05.09-27.6-12.5416.48-28.6702.8734.11187.00000007.54-0.13-10.133.43-21.150.293.70.028.920.350.012.97.9841.2426.6712.0224.0526.79-0.5213.33-36.847.4647.7226.010.0000
20Q2 (6)16.04-1.9631.484.4000000009.0123.0972.283.2348.1778.457.0324.266.1923.108.7802.1440.7956.20000007.55-3.58-12.824.350.04.573.728.9228.920.3512.912.95.6572.2642.329.6950.035.34-0.610.45-185.715.0593.4934.310.0000
20Q1 (5)16.3615.0563.270000000007.321.2432.852.18-6.4417.845.66-10.0230.7221.24-16.1301.5285.3729.910000007.83-3.45-9.384.3527.194.572.870.031.650.310.0210.03.28-61.99-64.316.46-45.3-43.73-0.67-91.43-168.02.61-68.48-70.810.0000
19Q4 (4)14.22-3.130.00-100.00.0000.0000.07.235.240.02.330.00.06.298.080.025.3200.00.82-18.00.0000.0000.08.11-3.340.03.420.00.02.870.00.00.310.00.08.6336.980.011.8124.580.0-0.357.890.08.2839.860.00.0000.0

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