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)47.47-36.68000000115.85-17.6711.51-63.3620.75-3.817.9116.8515.93-11.20.29052.280.4482.76-2.0120.9130.0421.517.551.690.049.37-15.1772.56-7.2-0.21049.16-15.260.000
2022 (9)74.9771.01000000140.721.5331.4113.621.57-3.115.33-4.5617.94-1.970052.058161.984.46-0.6616.08-10.0218.2917.851.6919.8658.228.5678.1925.71-0.19058.0132.290.000
2021 (8)43.8415.64000000138.636.1827.6590.5622.2622.2416.06-10.2318.320.47000.63085.02-1.317.870.015.5210.071.4145.3645.2754.7762.240.31-1.42043.8556.940.000
2020 (7)37.912.352.6900000101.7836.9714.5195.5518.2136.217.89-0.5615.1925.75000086.1412384.0617.878.0414.15.540.9729.3329.2534.2444.3323.48-1.31027.9432.10.000
2019 (6)37.04-28.3300000074.310.237.42-26.8213.375.4417.995.212.08-9.9900000.696.1516.540.013.368.270.75-29.2521.79-10.435.9-4.83-0.64021.15-11.540.000
2018 (5)51.68-12.172.5-7.75000074.14-4.2910.144.1112.68-4.6617.10-0.3913.4241.5600000.6516.0716.540.012.348.531.06211.7624.320.1637.724.81-0.41023.911.490.000
2017 (4)58.84-11.532.71-45.695.63-75.320077.46-3.879.74-4.9813.3-6.5417.17-2.779.48-1.76000.65-89.650.561.8216.541.5311.379.860.340.024.28-3.535.990.42-0.72023.56-6.620.000
2016 (3)66.513.124.9927.6222.81692.010080.583.6810.25-1.5414.2315.517.6611.49.657.1006.28-78.250.55-20.2916.290.010.3511.290.340.025.16-2.8235.840.870.07-75.025.23-3.590.000
2015 (2)64.5-15.293.91-2.982.8800077.72-6.7910.41-31.1112.3215.4615.8523.879.01-2.070028.88-16.120.69-19.7716.290.09.319.380.34-63.0425.89-0.9935.531.920.28026.170.620.000
2014 (1)76.1498.284.03-17.42000083.385.1615.11-4.5510.675.3312.800.169.28.880034.431674.740.86-14.8516.290.07.7925.440.92170.5926.156.034.8611.66-0.14026.019.520.000
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
24Q1 (20)49.895.1-25.9200000000029.71-6.42.453.65-24.9-1.8820.80.247.1617.84-0.3724.1816.322.45-1.690.290.0052.340.110.4682.73-0.04-1.6920.910.030.0421.50.017.551.690.00.048.0-2.77-22.4971.19-1.89-13.090.46319.051020.048.46-1.42-21.690.0000
23Q4 (19)47.476.79-36.6800000000031.7419.01-3.534.8673.574.9720.7511.5-3.817.9112.6216.8615.93-5.63-11.20.290052.280.110.4482.76-0.27-2.0120.910.030.0421.50.017.551.690.00.049.3711.39-15.1772.567.48-7.2-0.21-130.88-10.5349.169.24-15.260.0000
23Q3 (18)44.45-33.66-0.6900000000026.67-6.22-28.132.82233.33-63.7318.619.6-26.6215.9019.38-10.3716.882.18-13.9700052.220.12156.2382.98-0.37-2.120.910.017.0121.50.017.551.690.00.044.326.74-16.2467.514.31-7.390.68300.051.1145.07.94-15.670.0000
23Q2 (17)67.0-0.5239.9600000000028.44-1.93-21.130.12-96.77-98.816.98-12.52-33.7513.32-7.29-25.3716.52-0.48-22.700052.160.12399.6283.29-1.02-2.0820.9130.0417.0121.517.5517.551.690.00.041.52-32.96-8.1264.72-20.99-0.710.17440.0136.1741.69-32.63-6.780.0000
23Q1 (16)67.35-10.1640.2200000000029.0-11.85-16.333.72-19.65-59.0319.41-10.01-17.9314.37-6.24-13.816.6-7.47-13.4100052.10.18169.8484.15-0.37-1.3916.080.0-10.0218.290.017.851.690.019.8661.936.4113.9781.914.7614.91-0.0573.6894.8561.886.6715.950.0000
22Q4 (15)74.9767.4971.0100000000032.9-11.34-6.214.63-40.03-36.7521.57-14.94-3.115.33-13.63-4.5617.94-8.56-1.9700052.05155.48161.984.46-0.35-0.6616.08-10.02-10.0218.290.017.851.690.019.8658.210.028.5678.197.2625.71-0.19-142.2286.6258.018.7132.290.0000
22Q3 (14)44.76-6.510.6300000000037.112.91-1.757.72-22.65-16.5425.36-1.057.5517.75-0.62.6419.62-8.1917.7700020.3895.213187.184.76-0.35-0.6317.870.00.018.290.017.851.690.019.8652.9117.0839.6472.911.8432.980.45195.74132.1453.3619.3246.230.0000
22Q2 (13)47.87-0.3312.0300000000036.064.044.989.989.9158.9225.638.3718.5517.857.085.1821.3711.4835.600010.441557.141583.8785.06-0.33-0.617.870.00.018.2917.8529.721.6919.8674.2345.19-16.8412.0565.18-8.5617.65-0.4751.5567.3644.72-16.2114.990.0000
22Q1 (12)48.039.5633.7900-100.000000034.66-1.210.359.0824.0489.5623.656.2416.9616.673.81-6.2919.174.7522.960000.630.0085.340.38-0.5917.870.00.015.520.010.071.410.045.3654.3420.0459.5971.2814.645.11-0.9731.6922.453.3721.7162.710.0000
21Q4 (11)43.848.3515.6400-100.000000035.08-7.126.767.32-20.8649.3922.26-5.622.2416.06-7.11-10.2418.39.8420.470000.631.61085.02-0.33-1.317.870.00.015.520.010.071.410.045.3645.2719.4854.7762.213.4640.31-1.42-1.43-8.443.8520.1756.940.0000
21Q3 (10)40.46-5.319.9200-100.000000037.779.9631.339.2547.29137.1823.589.0738.5417.291.86-8.816.665.7113.720000.620.0085.3-0.32-1.3117.870.0-0.0615.5210.0710.071.4145.3645.3637.89-6.0553.7754.82-1.0538.05-1.42.78-4.4836.49-6.1756.610.0000
21Q2 (9)42.7319.03-9.80-100.0-100.000000034.359.3666.516.2831.11110.7421.626.9234.9616.97-4.59-15.1515.761.090.060000.620085.57-0.33-1.1917.870.0-24.514.10.00.00.970.00.040.3318.4494.4655.412.7954.71-1.44-15.2-94.5938.8918.5794.450.0000
21Q1 (8)35.9-5.3-15.092.731.49000000031.41-4.4160.834.79-2.2476.120.2211.0459.3417.79-0.578.915.592.6332.9100000085.85-0.3412713.4317.870.08.0414.10.05.540.970.029.3334.0516.4138.8749.1210.8127.19-1.254.58-123.2132.817.3936.890.0000
20Q4 (7)37.912.992.352.69-45.98000000032.8614.2657.534.925.6498.3818.216.9936.217.89-5.62015.193.6925.7500000086.14-0.3412384.0617.87-0.068.0414.10.05.540.970.029.3329.2518.7134.2444.3311.6323.48-1.312.24-104.6927.9419.9132.10.0000
20Q3 (6)36.81-22.2913.374.9818.57179.7800000028.7639.4150.813.930.87107.4517.026.2425.4218.96-5.22014.65-6.987.5600000086.43-0.212073.2417.88-24.468.114.10.05.540.970.029.3324.6418.827.5439.7110.8918.82-1.34-81.08-332.2623.316.522.570.0000
20Q2 (5)47.3712.04-11.854.20117.6200000020.635.6313.232.989.5655.2116.0226.2431.5320.0022.44015.7534.2722.4700000086.612825.3712097.1823.6743.1143.1114.15.545.540.9729.3329.3320.74-15.4218.9235.81-7.2813.54-0.74-32.14-146.6720.0-16.5316.690.0000
20Q1 (4)42.2814.150.0000.0000.0000.019.53-6.380.02.7210.120.012.69-5.090.016.3400.011.73-2.90.0000.0000.00.67-2.90.016.540.00.013.360.00.00.750.00.024.5212.530.038.627.580.0-0.5612.50.023.9613.290.00.0000.0

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