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)2.057.336.1415.412.017.650022.4925.713.9963.5213.7477.7561.0941.394.6620.10.4518.423.6277.451.89-1.564.790.01.4619.672.30.05.3386.369.0842.32-1.0204.31158.080.01-31.94
2022 (9)1.9128.195.3259.281.7-41.180017.8932.422.4486.267.7348.3743.2112.043.8831.530.3865.222.0434.211.92-3.524.799.611.2211.932.3158.432.86-3.76.3828.89-1.1901.67149.250.01-20.49
2021 (8)1.49-26.963.34160.942.897.430013.517.311.3112.935.2110.1538.562.652.950.00.23109.091.52-69.041.99-18.114.370.01.0911.220.890.02.9710.824.958.79-2.300.67-74.130.01-20.85
2020 (7)2.04-62.711.28-74.852.6958.240012.59-12.451.1627.474.7358.7237.5781.292.9510.490.111000.04.9126.222.4349.084.370.00.9810.110.890.02.686.354.555.81-0.0902.59-21.520.0267.57
2019 (6)5.47282.525.09154.51.734.920014.3818.060.91-38.12.98-4.4920.72-19.12.67-3.960.0103.8966.241.63-6.324.3710.630.8920.270.890.02.52-9.354.3-2.490.7803.325.950.01-22.92
2018 (5)1.43-53.872.001.2634.040012.18-4.41.47-28.293.1212.2325.6217.392.7839.0002.3427.171.74205.263.951.540.7437.040.890.02.781.464.415.76-0.1602.6228.430.010
2017 (4)3.128.63000.9418.990012.747.692.0527.332.784.1221.82-3.322.033.33001.84-23.970.57111.113.891.040.5445.950.8902.74-0.364.1733.23-0.702.049.680.000
2016 (3)2.41-11.07000.793850.00011.83-1.741.61-8.02.67-9.4922.57-7.881.5-14.77002.42250.720.2712.53.851.050.3785.0002.759.563.1315.5-0.8901.865.680.000
2015 (2)2.71171.0000.02-97.530012.0412.01.7527.742.9523.4324.5010.211.762.92000.69-56.880.249.093.8112.720.2185.71002.5145.932.7151.4-0.7501.7611.390.000
2014 (1)1.0-9.090.16-83.330.816.580010.751.511.3729.252.3916.5922.2314.851.716.21001.6-29.20.2215.793.3812.670.070001.72156.721.79167.16-0.1401.581216.670.000
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)2.0546.437.336.1420.1615.412.0-10.3117.650004.84-24.96-6.740.03-97.9-95.5213.7416.3477.7561.0718.1541.334.668.3720.10.45-2.1718.423.62-2.4377.451.89-1.56-1.564.790.00.01.460.019.672.30.00.05.331.7286.369.080.8942.32-1.0231.5414.294.3114.93158.080.0110.6-31.94
23Q3 (19)1.4-55.13-32.695.11-21.1412.562.2350.68-6.690006.4514.7732.171.438.3390.6711.8136.2281.6951.6826.8628.344.3-18.564.120.466.9843.753.71142.4872.561.92-2.042.674.790.04.361.460.019.672.30.00.05.2437.53138.189.019.0557.62-1.49-4.9332.583.7556.937600.00.01-16.92-43.33
23Q2 (18)3.1296.23-1.586.4811.3440.871.48-0.67-49.490005.620.5443.731.329.09149.068.676.6458.2140.74-1.937.585.2820.2728.470.4316.2279.171.53-7.2715.911.961.553.164.790.09.611.4619.6719.672.30.00.03.81-6.39164.587.56-0.2652.42-1.42-35.2436.612.39-20.86398.750.011.79-40.82
23Q1 (17)1.59-16.75-1.245.829.476.91.49-12.35-50.170005.597.7142.971.2180.6146.948.135.1740.941.54-3.85-0.644.3913.1435.490.37-2.6360.871.65-19.1215.381.930.52-3.024.790.09.611.220.011.932.30.0158.434.0742.3117.637.5818.8139.59-1.0511.7641.673.0280.8481.930.01-27.23-38.68
22Q4 (16)1.91-8.1728.195.3217.1859.281.7-28.87-41.180005.196.3550.870.67-10.671016.677.7318.9248.3743.217.2912.133.88-6.0531.530.3818.7565.222.04-5.1234.211.922.67-3.524.794.369.611.220.011.932.30.0158.432.8630.0-3.76.3811.7328.89-1.1946.1548.261.6716800.0149.250.01-7.91-20.49
22Q3 (15)2.08-34.38-12.244.54-1.331.212.39-18.4343.980004.8824.8152.020.7541.51108.336.518.6153.6640.276.3427.864.130.4937.670.3233.3328.02.1562.88-42.821.87-1.58-11.794.595.035.031.220.011.932.30.0158.432.252.78-24.45.7115.1217.01-2.211.3414.67-0.0198.75-103.120.01-13.25-22.43
22Q2 (14)3.1796.8939.654.639.82210.812.93-2.0169.360003.910.020.680.538.1655.885.48-5.0329.8637.87-9.4215.324.1126.8525.690.244.3571.431.32-7.69-68.721.9-4.52-14.84.370.00.01.2211.9311.932.3158.43158.431.44-58.38-43.314.96-8.669.73-2.24-24.44-36.59-0.8-148.19-188.890.015.47-17.54
22Q1 (13)1.618.05-19.53.29-1.5176.472.993.4617.250003.9113.667.710.49716.67-10.915.7710.7510.5441.818.52.773.249.8316.550.230.0130.01.43-5.92-67.721.990.0-12.724.370.00.01.090.011.220.890.00.03.4616.57.125.439.76.47-1.821.74-114.291.66147.76-30.540.01-5.64-18.34
21Q4 (12)1.49-37.13-26.963.34-3.47160.942.8974.17.430003.447.172.690.06-83.33-77.785.2123.1710.1538.5422.352.652.95-1.670.00.23-8.0109.091.52-59.57-69.041.99-6.13-18.114.370.00.01.090.011.220.890.00.02.972.0610.824.951.438.79-2.311.2-2455.560.67109.38-74.130.01-10.16-20.85
21Q3 (11)2.374.41-22.33.46133.78126.141.66-4.05-20.950003.21-0.9322.050.365.88176.924.230.2471.2631.50-4.0963.353.0-8.264.530.2578.5703.76-10.9-21.832.12-4.93-11.34.370.00.01.090.011.220.890.00.02.9114.5716.874.887.9611.93-2.59-57.93-304.690.32-64.44-82.70.01-7.7724.14
21Q2 (10)2.2713.5-2.991.4824.37-29.191.73-32.1620.980003.24-10.740.620.34-38.1854.554.22-19.1615.332.84-19.2824.723.2717.6321.560.1440.004.22-4.7429.452.23-2.19-5.114.370.00.01.0911.2211.220.890.00.02.54-21.366.724.52-11.376.35-1.64-95.2400.9-62.34-62.180.024.4421.51
21Q1 (9)2.0-1.96-53.71.19-7.03-66.482.55-5.261.390003.638.366.760.55103.7-1.795.2210.3674.040.698.3893.122.78-5.7613.010.1-9.09400.04.43-9.7821.72.28-6.173.644.370.00.00.980.010.110.890.00.03.2320.524.535.112.094.94-0.84-833.33-7.692.39-7.723.460.02-8.5410.71
20Q4 (8)2.04-33.11-62.711.28-16.34-74.852.6928.158.240003.3527.38-5.90.27107.692600.04.7391.558.7237.5494.6981.022.952.7910.490.1101000.04.912.0826.222.431.6749.084.370.00.00.980.010.110.890.00.02.687.636.354.554.365.81-0.0985.94-111.542.5940.0-21.520.0240.9167.57
20Q3 (7)3.0530.34119.421.53-26.79-55.392.146.8514.750002.63-18.32-29.30.13-40.91-50.02.47-32.51-40.6219.28-26.7702.876.69-2.0500-100.04.8147.5575.552.391.746.634.370.010.630.980.010.110.890.00.02.494.62-0.84.362.591.63-0.640-165.311.85-22.27-46.990.01-9.727.52
20Q2 (6)2.34-45.83-13.972.09-41.13-34.891.43-9.49-22.70003.22-5.29-9.550.22-60.71-18.523.6622.0-7.5826.3324.9802.699.35-11.220-100.003.26-10.4417.692.356.8240.724.370.010.630.9810.1110.110.890.00.02.38-22.985.784.25-12.555.460100.0-100.02.383.03-24.20.01-4.845.68
20Q1 (5)4.32-21.02182.353.55-30.2652.361.58-7.0621.540003.4-4.49-3.680.565500.051.353.00.67-12.0221.071.5902.46-7.87-13.380.02100.003.64-6.4350.412.234.9733.334.370.010.630.890.020.270.890.00.03.0922.62-1.94.8613.021.67-0.78-200.0-490.02.31-30.0-31.040.0138.4411.52
19Q4 (4)5.47293.530.05.0948.40.01.7-7.10.0000.03.56-4.30.00.01-96.150.02.98-28.370.020.7400.02.67-8.870.00.010.00.03.8941.970.01.630.00.04.3710.630.00.890.00.00.890.00.02.520.40.04.30.230.00.78-20.410.03.3-5.440.00.01-9.590.0

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