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)8.2915.300000034.0613.234.1324.46.6317.3519.473.637.65-24.930.16-5.88000.02-50.08.920.06.086.480.830.09.2310.5416.148.39-0.8308.410.380.000
2022 (9)7.19-20.0200000030.08-23.213.3210.35.650.018.7830.2210.19-9.020.17-5.56000.04100.08.920.05.715.550.830.08.359.4414.897.35-0.7407.6111.260.000
2021 (8)8.9921.4900000039.1711.533.010.675.65-29.2914.42-36.611.29.590.180.0000.020.08.920.05.415.870.830.07.630.9313.872.74-0.7906.84-0.440.000
2020 (7)7.4-19.3900000035.128.562.9924.587.9962.7322.7549.8910.2235.360.18-25.0000.02-50.08.920.05.114.930.830.07.567.2313.55.88-0.6906.8710.270.000
2019 (6)9.18-32.500000032.35-0.82.4-8.754.91-8.2215.18-7.497.5517.60.24-46.67000.04-33.338.920.04.875.640.830.07.05-3.2912.750.16-0.8206.23-7.570.000
2018 (5)13.618.8800000032.616.922.6328.295.35-13.9916.41-19.556.4258.910.4545.16000.06500.08.920.04.614.770.83-7.787.298.4812.735.91-0.5506.748.190.000
2017 (4)11.44-18.0500000030.5-12.382.05-32.126.226.3220.3921.354.04-7.340.3129.17000.0108.920.04.47.320.90.06.72-12.2712.02-5.06-0.4906.23-14.310.000
2016 (3)13.96-7.610.0860.0000034.8111.03.0251.05.8541.9916.8127.924.3642.020.24000008.920.04.15.130.90.07.6615.3612.6610.66-0.3907.275.820.000
2015 (2)15.118.470.05-82.76000031.36-12.082.029.034.12-18.913.14-7.753.07-19.840000008.920.03.94.00.90.06.641.0711.442.050.23-39.476.87-1.150.000
2014 (1)13.936.250.29-25.64000035.67-2.091.5550.495.080.7914.242.943.83-23.8600000.01-66.678.920.03.753.020.90.06.57-7.3311.21-3.610.38171.436.95-3.870.000
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)8.2917.9215.30000000009.722.115.851.03-23.721.186.63-6.3617.3519.47-10.013.67.65-9.25-24.930.16-5.88-5.880000.02-33.33-50.08.920.00.06.080.06.480.830.00.09.239.7510.5416.145.358.39-0.83-23.88-12.168.48.5310.380.0000
23Q3 (19)7.0321.6316.390000000009.5218.726.261.3520.5437.767.0818.7951.2821.6311.6142.558.43-10.89-26.70.170.00.00000.03-25.0-40.08.920.00.06.080.06.480.830.00.08.4119.1218.1215.329.6612.07-0.6720.241.477.7424.4420.190.0000
23Q2 (18)5.78-11.35-9.550000000008.0217.9414.081.1277.7862.325.9631.2824.1719.3827.0537.139.46-1.05-14.620.170.00.00000.040.0-20.08.920.00.06.086.486.480.830.00.07.0611.8914.9813.978.7210.09-0.84-27.27-18.316.2210.0914.550.0000
23Q1 (17)6.52-9.32-15.980000000006.8-18.95-4.360.63-25.88-21.254.54-19.652.2515.26-18.8123.599.56-6.18-12.210.170.00.00000.040.033.338.920.00.05.710.05.550.830.00.06.31-24.439.5512.85-13.77.17-0.6610.81-15.795.65-25.768.860.0000
22Q4 (16)7.1919.04-20.020000000008.3911.27-8.410.85-13.2749.125.6520.730.018.7923.8230.2610.19-11.39-9.020.170.0-5.560000.04-20.0100.08.920.00.05.710.05.550.830.00.08.3517.289.4414.898.927.35-0.74-8.826.337.6118.1711.260.0000
22Q3 (15)6.04-5.48-14.080000000007.547.25-29.270.9842.03-12.54.68-2.5-30.0415.187.36-7.6311.53.79-2.710.170.0-5.560000.050.0400.08.920.00.05.710.05.550.830.00.07.1215.961.2813.677.723.01-0.684.2318.076.4418.63.870.0000
22Q2 (14)6.39-17.655.790000000007.03-1.13-22.230.69-13.7530.194.88.11-26.7214.1314.51-10.9611.081.74-12.480.170.0-5.560000.0566.67400.08.920.00.05.715.5511.740.830.00.06.146.6-0.9712.695.844.53-0.71-24.5611.255.434.620.560.0000
22Q1 (13)7.76-13.6834.720000000007.11-22.38-31.040.840.351.274.44-21.42-44.8412.34-14.42-38.8510.89-2.77-5.550.17-5.56-5.560000.0350.0200.08.920.00.05.410.05.870.830.00.05.76-24.511.5911.99-13.553.18-0.5727.8522.975.19-24.125.270.0000
21Q4 (12)8.9927.8821.490000000009.16-14.07-14.470.57-49.11-34.485.65-15.55-29.2914.42-12.2-36.611.2-5.259.590.180.00.00000.02100.00.08.920.00.05.410.05.870.830.00.07.638.530.9313.874.522.74-0.794.82-14.496.8410.32-0.440.0000
21Q3 (11)7.0316.39-23.7500000000010.6617.92-4.821.12111.32-11.816.692.14-5.1116.433.49-26.9411.82-6.6431.480.180.00.00000.010.0-50.08.920.00.05.415.875.870.830.00.07.0313.394.9313.279.314.9-0.83-3.751.196.214.815.80.0000
21Q2 (10)6.044.86-53.540000000009.04-12.3218.020.53-32.91-23.196.55-18.6323.5815.87-21.35-14.1312.669.849.820.180.00.00000.010.0-66.678.920.00.05.110.00.00.830.00.06.29.3513.9712.144.486.68-0.8-8.1115.795.49.5320.270.0000
21Q1 (9)5.76-22.16-55.7300000000010.31-3.7385.770.79-9.2364.718.050.75123.6120.19-11.2767.0411.5312.8252.310.180.00.00000.01-50.0-66.678.920.00.05.110.04.930.830.00.05.67-25.013.6311.62-13.938.7-0.74-7.2513.954.93-28.2419.370.0000
20Q4 (8)7.4-19.74-42.1400000000010.71-4.3854.320.87-31.5222.227.9913.3362.7322.751.1749.8910.2213.6835.360.180.0-25.00000.020.0-50.08.920.00.05.110.04.930.830.00.07.5612.847.2313.56.725.88-0.6917.8615.856.8717.2410.270.0000
20Q3 (7)9.22-29.08-32.1100000000011.246.2131.461.2784.0660.767.0533.0223.922.4921.6508.996.3930.290.180.0-28.00000.02-33.33-50.08.920.00.05.110.04.930.830.00.06.723.16-0.7412.6511.161.61-0.8411.58-15.075.8630.51-2.660.0000
20Q2 (6)13.0-0.08-23.390000000007.6638.02-12.760.69305.88-18.825.347.22-11.9618.4952.9708.4511.6222.110.180.0-28.00000.030.0-40.08.920.00.05.114.934.930.830.00.05.449.02-8.7211.386.45-2.4-0.95-10.47-97.924.498.72-18.070.0000
20Q1 (5)13.011.72-16.50000000005.55-20.03-31.570.17-37.04-65.313.6-26.68-27.8612.08-20.3807.570.2627.660.18-25.0-59.090000.03-25.0-50.08.920.00.04.870.05.640.830.00.04.99-29.22-35.8610.69-16.16-19.14-0.86-4.88-115.04.13-33.71-44.040.0000
19Q4 (4)12.79-5.820.0000.0000.0000.06.94-18.540.00.27-65.820.04.91-13.710.015.1800.07.559.420.00.24-4.00.0000.00.040.00.08.920.00.04.870.00.00.830.00.07.054.440.012.752.410.0-0.82-12.330.06.233.490.00.0000.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。