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)4.510.570.2000009.84-45.450.79-63.082.65-34.5726.9319.963.55-5.331.50.6700008.280.01.8412.880.030.02.43-26.594.31-13.11.7226.924.137.830.0015.83
2022 (9)4.0771.0100000018.04-8.12.14-19.254.05-25.6922.45-19.143.75-13.191.49-6.2900008.280.01.6319.850.03-86.963.3123.054.9615.620.52-50.943.832.130.00-0.88
2021 (8)2.3814.981.6426.150.01-98.280019.6322.462.65235.445.4512.8427.76-7.864.3227.811.59-4.7900008.280.01.360.740.2343.752.69398.154.29109.271.0603.75697.870.00-23.07
2020 (7)2.075.611.3-18.750.580.00016.033.960.7961.224.8311.2930.137.063.38-5.851.671.212.08-21.8008.280.01.353.850.160.00.54-39.332.05-13.14-0.0700.47-59.480.005.78
2019 (6)1.9613.291.6-20.00.58-53.60015.423.70.490.04.34-17.0228.15-19.983.59-26.731.65122.972.66-13.64008.280.01.34.00.160.00.891.142.362.610.27170.01.1618.370.00-18.21
2018 (5)1.73-34.472.026.581.2556.250014.87-7.980.49-5.775.237.1735.1716.474.9-6.840.744.233.08-24.32008.280.01.254.170.160.00.88-9.282.3-1.710.100.9818.070.01-15.75
2017 (4)2.6419.461.58102.560.82.560016.161.190.5210.644.882.0930.200.895.2638.790.712.94.0744.33008.280.01.24.350.160.00.973.192.343.54-0.1400.831.220.01-0.52
2016 (3)2.21-27.30.78-67.50.78-60.00015.97-8.270.4780.774.789.3829.9319.253.79-24.50.690.02.8254.10.050.08.280.01.151.770.160.00.9434.292.2613.57-0.1200.82-8.890.010.53
2015 (2)3.0433.332.426.321.95-22.620017.41-12.860.26-79.694.37-22.5225.10-11.085.02-9.220.692.991.83-10.730.0508.280.01.1313.00.160.00.7-50.01.99-22.570.2-31.030.9-46.750.015.84
2014 (1)2.28-13.961.922.582.52218.990019.9836.941.28357.145.6457.5428.2315.045.531.840.674.692.05-55.14008.280.01.03.090.160.01.4112.122.5743.580.29107.141.69111.250.01-7.66
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)4.53.6910.570.20.000000002.4610.31-20.90.04-77.78-84.622.65-3.99-34.5726.932.3619.963.55-2.2-5.331.50.670.670000008.280.00.01.840.012.880.030.00.02.433.4-26.594.312.13-13.11.727.82226.924.1312.237.830.0016.4615.83
23Q3 (19)4.34-13.7234.780.2000000002.23-11.16-51.940.18-40.0-69.492.76-4.5-47.2326.3117.44-2.33.63-6.68-17.691.49-0.670.00000008.280.00.01.840.012.880.030.00.02.357.8-22.194.224.2-9.831.3312.7123.153.689.52-10.240.00-2.231.28
23Q2 (18)5.037.7167.110000000002.51-4.92-51.920.311.11-56.522.89-3.67-50.9322.4016.57-23.553.89-0.77-15.251.50.00.670000008.280.00.01.8412.8812.880.030.00.02.184.31-10.294.058.0-0.981.18100.018.03.3625.37-2.040.00-6.14-1.04
23Q1 (17)4.6714.7454.1300-100.000-100.00002.64-15.11-47.930.273.85-55.03.0-25.93-42.7519.22-14.39-24.963.924.53-12.31.50.67-6.830000008.280.00.01.630.019.850.030.0-86.962.09-36.86-36.473.75-24.4-23.310.5913.46-50.422.68-30.03-40.180.008.38-6.0
22Q4 (16)4.0726.471.0100-100.000-100.00003.11-32.97-30.730.26-55.93-13.334.05-22.56-25.6922.45-16.64-19.143.75-14.97-13.191.490.0-6.290000008.280.00.01.630.019.850.030.0-86.963.319.623.054.965.9815.620.52-51.85-50.943.83-6.592.130.001.83-0.88
22Q3 (15)3.226.9817.5200-100.000-100.00004.64-11.11-12.780.59-14.49-14.495.23-11.21-11.3626.93-8.1-11.364.41-3.9215.451.490.0-10.240000008.280.00.01.630.019.850.030.0-86.963.0224.2826.364.6814.4317.291.088.061.194.119.5333.990.00-4.46-7.26
22Q2 (14)3.01-0.66-18.210-100.0-100.00-100.0-100.00005.222.96-6.450.6915.027.785.8912.43.1529.3014.42-9.164.592.6832.661.49-7.45-11.3100-100.00008.280.00.01.6319.8520.740.03-86.96-81.252.43-26.1410.454.09-16.369.951.0-15.97233.333.43-23.4437.20.00-10.86-7.39
22Q1 (13)3.0327.31-23.680.82-50.0-18.00.010.0-99.040005.0712.9219.580.6100.0-46.435.24-3.853.5625.61-7.75-14.714.473.4739.251.611.26-4.1700-100.00008.280.00.01.360.00.740.230.043.753.2922.398.194.8913.9954.261.1912.26158.74.4819.47111.320.0014.290.83
21Q4 (12)2.38-13.1414.981.64-6.2926.150.01-97.5-98.280004.49-15.64.910.3-56.52130.775.45-7.6312.8427.76-8.62-7.84.3213.0927.811.59-4.22-4.7900-100.00008.280.00.01.360.00.740.230.043.752.6912.55398.154.297.52109.271.0658.211614.293.7522.55697.870.00-4.72-23.07
21Q3 (11)2.74-25.5453.071.7519.0534.620.4-58.33-31.030005.32-4.6647.780.6927.78475.05.93.3338.530.38-5.8212.893.8210.4-9.481.66-1.191.220-100.0-100.00008.280.00.01.360.740.740.2343.7543.752.398.64482.933.997.26107.810.67123.33248.893.0622.47750.00.00-4.6-22.92
21Q2 (10)3.68-7.3101.091.4747.0110.00.96-7.6965.520005.5831.617.970.54-51.7920.05.7112.8521.7532.267.4312.673.467.79-10.591.680.01.20.15-90.51-93.670008.280.00.01.350.00.00.160.00.02.232.53658.623.7217.35106.670.3-34.78188.242.517.925100.00.00-2.94-19.28
21Q1 (9)3.9791.79111.171.0-23.08-23.081.0479.3179.310004.24-0.9323.621.12761.541144.445.064.7617.9530.03-0.279.833.21-5.03-6.141.680.63.071.58-24.04-39.690008.280.00.01.350.03.850.160.00.01.66207.4172.923.1754.6330.990.46757.14175.412.12351.06505.710.00-12.8-14.04
20Q4 (8)2.0715.645.611.30.0-18.750.580.00.00004.2818.895.160.138.33-38.14.8313.3811.2930.1111.97.063.38-19.91-5.851.671.831.212.08-10.73-21.80008.280.00.01.350.03.850.160.00.00.5431.71-39.332.056.77-13.14-0.0784.44-125.930.471275.0-59.480.00-4.545.78
20Q3 (7)1.79-2.1928.781.385.710.00.580.00.00003.6-23.89-13.250.12-73.33-45.454.26-9.172.926.91-6.0104.229.044.21.64-1.2-0.612.33-1.69-19.930008.280.00.01.350.03.850.160.00.00.4141.38-41.431.926.67-11.52-0.45-32.35-225.0-0.0420.0-103.770.00-0.09-8.36
20Q2 (6)1.83-2.6613.660.7-46.15-30.00.580.00.00004.7337.917.080.45400.01400.04.699.3223.7528.634.7203.8713.160.261.661.840.02.37-9.54-19.660008.280.00.01.353.853.850.160.00.00.29-69.79-40.821.8-25.62-7.69-0.3444.26-162.96-0.05-114.29-104.850.003.36-8.58
20Q1 (5)1.88-4.08-29.851.3-18.75-4.410.580.0-30.120003.43-15.728.20.09-57.14125.04.29-1.157.7927.34-2.7903.42-4.74-25.331.63-1.2135.832.62-1.5-29.190008.280.00.01.30.04.00.160.00.00.967.874.352.422.543.42-0.61-325.93-203.390.35-69.83-76.820.007.31-8.32
19Q4 (4)1.9641.010.01.623.080.00.580.00.0000.04.07-1.930.00.21-4.550.04.344.830.028.1300.03.59-11.360.01.650.00.02.66-8.590.0000.08.280.00.01.30.00.00.160.00.00.8927.140.02.368.760.00.27-25.00.01.169.430.00.00-17.30.0

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