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)1.88-60.2512.1-13.82000022.61-8.422.494.623.277.7814.1594.133.48-1.141.93-45.9400009.9711.150.9135.820.54-43.163.2334.584.6816.42-0.103.1349.760.03290.91
2022 (9)4.7361.4314.0416.32000024.69-17.062.3846.911.8-51.097.29-41.023.52-35.533.57102.8400008.970.00.6728.850.950.02.454.844.0232.67-0.3102.0960.770.01-94.49
2021 (8)2.93-49.1312.0733.960.09-83.330029.77-16.421.6214.083.68-3.9212.3614.965.460.01.762.33000.02-60.08.970.00.5236.840.950.01.559.933.0310.58-0.2501.326.210.15-17.53
2020 (7)5.76-30.699.0114.20.54-1.820035.62-7.431.4265.123.83-35.9510.75-30.815.46-1.441.72258.330.21-67.190.05-16.678.970.00.3826.670.950.01.4154.952.7426.85-0.3801.0394.340.19-4.96
2019 (6)8.3121.857.8955.310.5527.910038.4821.730.864200.05.9852.1615.5425.05.5425.620.48-14.290.64-27.270.06100.08.970.00.33.450.950.00.911720.02.1666.15-0.3800.5300.20-7.46
2018 (5)6.82-3.265.08-25.840.430.00031.612.960.020.03.9313.2612.4310.04.41-30.660.560.00.88-33.330.03-50.08.970.00.290.00.950.00.0501.34.84-0.330-0.2800.21-5.19
2017 (4)7.0518.096.8543.310.430.00030.7-8.520.02-85.713.47-1.4211.307.766.3612.570.56-8.21.32-24.570.06-25.08.970.00.293.570.950.0001.24-8.15-0.040-0.0400.22-6.45
2016 (3)5.97-29.434.78602.940.43-85.520033.56-6.670.14-68.893.5212.110.4920.125.6578.80.61-3.171.75-19.720.08-20.08.97-2.180.2816.670.950.00.12-72.091.35-16.670.01-90.00.13-75.470.24-19.11
2015 (2)8.46-39.960.68-79.72.972.410035.96-19.080.4540.623.14-17.88.731.583.1650.480.63425.02.18-16.150.1-37.59.17-2.130.2414.290.950.00.4343.331.6210.20.100.5376.670.30-3.71
2014 (1)14.0936.933.35-33.132.9607.320044.44-12.170.3203.82-33.228.60-23.962.1-67.590.1202.6-52.120.16-36.09.370.00.21-76.140.950.00.301.4726.72000.300.31-0.9
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)1.88-9.62-60.2512.1-2.1-13.820000006.174.5826.430.11-91.13-65.623.26.3177.7814.160.2494.223.4896.61-1.141.931.58-45.940000009.970.011.150.910.035.820.540.0-43.163.233.5334.584.682.4116.42-0.116.6767.743.134.3349.760.032.43290.91
23Q3 (19)2.0826.83-29.4912.36-21.9218.160000005.915.6928.821.2493.75117.543.0163.5955.9614.1253.45100.531.77-6.8423.781.9-49.06-54.760000009.9711.1511.150.910.035.820.54-43.16-43.163.12113.758.384.5737.2427.3-0.1229.4140.03.0132.5669.490.03-25.091385.29
23Q2 (18)1.64-23.362.515.8327.6645.630000005.1-6.08-32.360.6428.0-37.251.840.55-25.29.2012.8213.791.914.46-12.043.731.36-9.020000008.970.00.00.9135.8235.820.950.00.01.4637.744.293.3324.2510.26-0.1729.1710.531.2957.326.610.04363.831801.64
23Q1 (17)2.14-54.76-29.3712.4-11.68-2.8200-100.00005.4311.27-29.390.556.256.381.831.67-55.98.1611.91-40.511.66-52.84-61.573.683.08105.5900000-100.08.970.00.00.670.028.850.950.00.01.06-55.8368.252.68-33.3327.62-0.2422.58-26.320.82-60.7786.360.019.83-94.51
22Q4 (16)4.7360.3461.4314.0434.2316.3200-100.00004.886.55-35.70.32-43.86-54.931.8-6.74-51.097.293.5-41.023.52146.15-35.533.57-15.0102.8400000-100.08.970.00.00.670.028.850.950.00.02.421.8354.844.0211.9832.67-0.31-55.0-24.02.0918.0860.770.01289.2-94.49
22Q3 (15)2.9584.38-33.2610.46-3.77-11.2800-100.00004.58-39.26-39.660.57-44.1262.861.93-21.54-45.177.04-12.93-39.691.43-33.8-68.984.22.44141.3800-100.000-100.08.970.00.00.670.028.850.950.00.01.9740.71129.073.5918.8754.08-0.2-5.2635.481.7746.28221.820.00-4.09-98.96
22Q2 (14)1.6-47.19-70.0910.87-14.816.360-100.0-100.00007.54-1.952.031.02117.02466.672.46-40.72-25.458.09-41.02-18.472.16-50.0-55.04.1129.05136.9900-100.00-100.0-100.08.970.00.00.6728.8576.320.950.00.01.4122.22115.383.0243.8152.53-0.190.029.631.21175.0218.420.00-98.66-98.91
22Q1 (13)3.033.41-67.0712.765.7218.810.06-33.33-86.050007.691.326.810.47-33.823.684.1512.7741.6413.7110.9564.014.32-20.882.861.791.74.6800-100.00.020.0-60.08.970.00.00.520.036.840.950.00.00.63-59.3534.042.1-30.6916.67-0.1924.034.480.44-66.15144.440.1710.15-22.16
21Q4 (12)2.93-33.71-49.1312.072.3733.960.09-57.14-83.330007.590.0-4.650.71102.86108.823.684.55-3.9212.365.8414.935.4618.440.01.761.152.330-100.0-100.00.02-50.0-60.08.970.00.00.520.036.840.950.00.01.5580.239.933.0330.0410.58-0.2519.3534.211.3136.3626.210.15-26.38-17.53
21Q3 (11)4.42-17.38-31.0511.7915.3655.950.21-34.38-61.110007.592.71-29.130.3594.44-32.693.526.67-36.011.6817.71-19.444.61-3.9636.391.740.581.160.05-28.57-77.270.04-20.033.338.970.00.00.5236.8436.840.950.00.00.8632.31-22.522.3317.68-4.9-0.31-14.8122.50.5544.74-22.540.210.4414.56
21Q2 (10)5.35-41.85-39.5510.22-4.8410.850.32-25.58-42.860007.392.64-19.410.18-52.63-40.03.312.63-34.659.9218.66-25.994.814.29-11.441.731.17260.420.07-58.82-78.790.050.00.08.970.00.00.380.00.00.950.00.00.6538.38.331.9810.02.59-0.276.934.150.38111.11100.00.21-4.43-3.9
21Q1 (9)9.259.7220.8910.7419.234.080.43-20.37-21.820007.2-9.55-7.340.3811.7646.152.93-23.5-29.748.36-22.25-24.024.2-23.08-25.81.71-0.58256.250.17-19.05-66.00.050.0-37.58.970.00.00.380.026.670.950.00.00.47-66.67-59.831.8-34.31-25.62-0.2923.6830.950.18-82.52-76.00.2216.711.2
20Q4 (8)5.76-10.14-30.699.0119.1814.20.540.0-1.820007.96-25.68-22.640.34-34.6217.243.83-30.36-35.9510.76-25.81-30.795.4661.54-1.441.720.0258.330.21-4.55-67.190.0566.67-16.678.970.00.00.380.026.670.950.00.01.4127.0354.952.7411.8426.85-0.385.00.01.0345.0794.340.192.27-4.96
20Q3 (7)6.41-27.57-20.477.56-18.016.490.54-3.5722.7300010.7116.792.590.5273.3373.335.58.91-16.4114.508.1403.38-37.64-26.521.72258.33251.020.22-33.33-60.00.03-40.00.08.970.00.00.380.026.670.950.00.01.1185.079.032.4526.9431.02-0.42.44-25.00.71273.68136.670.18-15.75-3.71
20Q2 (6)8.8516.29-5.049.2215.1141.190.561.8227.270009.1718.02-2.340.315.3876.475.0521.1-5.0813.4121.8105.42-4.2446.490.480.0-2.040.33-34.0-50.00.05-37.566.678.970.00.00.3826.6726.670.950.00.00.6-48.7281.821.93-20.2522.93-0.412.38-28.120.19-74.671800.00.2210.5816.02
20Q1 (5)7.61-8.42-7.428.011.5257.060.550.025.00007.77-24.49-7.060.26-10.34160.04.17-30.271.9611.01-29.1805.662.1758.10.480.0-2.040.5-21.88-35.060.0833.33166.678.970.00.00.30.03.450.950.00.01.1728.57631.252.4212.0471.63-0.42-10.53-35.480.7541.51600.00.20-0.25-7.87
19Q4 (4)8.313.10.07.8921.570.00.5525.00.0000.010.29-1.440.00.29-3.330.05.98-9.120.015.5400.05.5420.430.00.48-2.040.00.6416.360.00.06100.00.08.970.00.00.30.00.00.950.00.00.9146.770.02.1615.510.0-0.38-18.750.00.5376.670.00.203.620.0

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