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)5.66-70.610.56-84.14000026.38-6.154.06-11.555.5299.2820.92112.353.96-16.464.13664.81000.77-9.419.936.774.5111.360.06200.013.970.018.552.77-0.54013.430.30.038.53
2022 (9)19.264.333.530000028.11-32.134.59-51.222.77-74.479.85-62.384.74-3.270.540000.85-11.469.31.644.0530.230.02-84.6213.97-17.0418.05-10.11-0.58013.39-18.60.03-12.6
2021 (8)18.4650.200000041.4229.929.4177.2110.8553.4726.2018.124.94.2600000.9614.299.151.13.1120.080.130.016.8441.1620.0837.06-0.39016.4541.810.04-24.36
2020 (7)12.29-6.8200000031.8815.425.315.577.074.2822.18-9.664.756.1500000.847.699.0513.692.5924.520.13333.3311.937.3814.6510.82-0.33011.65.650.0513.02
2019 (6)13.1998.9400000027.62-4.925.03-10.56.7812.6224.5518.463.01-29.6700000.78-7.147.966.562.0836.840.03011.118.613.2212.51-0.13010.9812.730.0443.85
2018 (5)6.63-11.131.3800.09350.00029.056.145.6227.156.023.0820.72-2.884.28-7.9600000.84-3.457.477.021.5240.740010.2332.8611.7533.83-0.4909.7426.820.03-32.76
2017 (4)7.4631.34000.02-60.00027.3712.224.4236.845.8428.9221.3414.884.6511.51000.42-56.70.872075.06.985.921.0842.11007.748.658.7847.81-0.0207.6851.780.040
2016 (3)5.68-4.38000.05-16.670024.3916.313.2370.04.53-19.8218.57-31.074.1729.1000.97-11.010.04-42.866.59-0.150.7633.33005.1855.565.9452.31-0.1205.0674.480.000
2015 (2)5.9465.461.200.060.00020.9728.731.925.835.6583.4426.9442.53.23-11.75001.09-4.390.07-12.56.64.930.5739.02003.3332.143.932.65-0.4302.96.620.000
2014 (1)3.59-2.71000.06200.00016.2919.61.51-1.313.083.0118.91-13.873.66175.190.03-50.01.14395.650.080.06.2913.330.4157.69002.5219.432.9424.050.2-57.452.725.430.000
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)5.6614.11-70.610.560-84.140000006.04-10.3956.070.32-72.41149.235.522.9999.2820.93-5.49112.53.96-9.79-16.464.13201.46664.810000.77-8.33-9.419.930.616.774.510.011.360.060.0200.013.972.270.018.551.72.77-0.5411.486.913.432.910.30.03-9.838.53
23Q3 (19)4.96-63.29-73.600-100.00000006.74-10.7325.511.16-28.8313.735.36-26.2713.5622.15-30.4569.44.39-4.36-19.891.37-0.72153.70000.84-7.69-5.629.870.413.574.510.011.360.060.0200.013.669.28-6.5718.246.79-2.46-0.618.9618.6713.0510.31-5.910.041.239.38
23Q2 (18)13.51-22.98-39.6100-100.00000007.5525.0-24.51.6371.58-24.887.2744.53-5.5831.8460.0470.634.593.61-27.261.38155.56155.560000.9110.98-2.159.830.311.654.5111.3611.360.06200.0200.012.56.75-8.0917.088.17-3.34-0.67-55.8124.7211.834.88-6.920.0433.335.04
23Q1 (17)17.54-8.93-22.360-100.0-100.00000006.0456.07-31.980.95246.15-53.435.0381.59-44.4819.90101.99-11.544.43-6.54-29.680.540.00.00000.82-3.53-11.839.85.386.754.050.030.230.020.0-84.6211.71-16.18-37.9815.79-12.52-28.65-0.4325.86-34.3811.28-15.76-39.220.03-10.82-17.23
22Q4 (16)19.262.54.333.530.000000003.87-27.93-67.34-0.65-163.73-119.582.77-41.31-74.479.85-24.66-62.394.74-13.5-3.270.540.000000.85-4.49-11.469.3-2.411.644.050.030.230.020.0-84.6213.97-4.45-17.0418.05-3.48-10.11-0.5822.67-48.7213.39-3.46-18.60.03-9.12-12.6
22Q3 (15)18.79-16.049.483.530.000000005.37-46.3-49.01.02-53.0-59.364.72-38.7-61.8113.07-29.94-58.95.48-13.1539.090.540.000000.89-4.3-10.19.53-1.453.934.050.030.230.020.0-84.6214.627.58.2218.75.8311.58-0.7515.73-20.9713.879.137.60.04-2.78-12.55
22Q2 (14)22.37-0.9761.43.530.0000000010.012.6110.862.176.3740.917.7-15.01-46.018.66-17.03-51.556.310.1686.690.540.000000.930.0-10.589.675.342.874.0530.2356.370.02-84.62-84.6213.6-27.97-12.2617.67-20.15-3.02-0.89-178.12-17.1112.71-31.52-13.770.045.06-8.16
22Q1 (13)22.5922.37119.323.53000000008.88-25.06-11.472.04-38.550.499.06-16.512.9722.49-14.11-0.976.328.5778.470.54000000.93-3.1213.419.180.331.213.110.020.080.130.00.018.8812.1135.2422.1310.2132.67-0.3217.95-3.2318.5612.8335.970.03-5.84-21.87
21Q4 (12)18.4646.8650.200000000011.8512.5427.833.3232.2790.810.85-12.2253.4726.19-17.6818.094.924.374.260000000.96-3.0314.299.15-0.221.13.110.020.080.130.00.016.8424.6541.1620.0819.8137.06-0.3937.1-18.1816.4527.6241.810.04-9.07-24.36
21Q3 (11)12.57-9.31-16.9200000000010.5316.7421.032.5162.9976.7612.36-13.3286.4331.81-17.4146.413.9416.57-27.710000000.99-4.8117.869.17-2.45-21.893.1120.0820.080.130.00.013.51-12.8432.5816.76-8.0129.92-0.6218.42-55.012.89-12.5531.660.042.09-31.3
21Q2 (10)13.8634.56-13.270000000009.02-10.0723.391.54-24.1446.6714.2677.81112.238.5269.5963.143.38-4.25-32.260000001.0426.8320.939.43.6417.212.590.00.00.130.00.015.511.0376.9418.229.2358.71-0.76-145.16-68.8914.747.9977.380.04-10.63-46.92
21Q1 (9)10.3-16.19-38.6900000000010.038.251.972.0316.6784.558.0213.4437.0922.712.4212.443.53-24.89-17.140000000.82-2.387.899.070.2212.952.590.024.520.130.0333.3313.9617.0214.7116.6813.8616.81-0.316.0641.5113.6517.6717.270.04-8.846.76
20Q4 (8)12.29-18.77-6.820000000009.276.5517.341.7422.5442.627.076.644.2822.182.05-9.624.7-13.7656.150000000.840.07.699.05-22.9113.692.590.024.520.130.0333.3311.9317.087.3814.6513.5710.82-0.3317.5-153.8511.618.495.650.05-17.4113.02
20Q3 (7)15.13-5.3275.520000000008.719.0230.831.4235.2435.246.63-1.345.7421.73-7.9705.459.2271.380000000.84-2.335.011.7446.3847.862.590.024.520.130.0333.3310.1916.323.0312.912.377.5-0.411.11-150.09.7917.810.620.06-21.12166.11
20Q2 (6)15.98-4.8825.530000000007.3110.76-6.41.05-4.55-43.856.7214.876.1623.6116.8904.9917.1461.490000000.8613.164.888.02-0.12-0.372.5924.5224.520.13333.33333.338.76-28.02-0.911.48-19.614.84-0.4515.09-181.258.31-28.61-4.260.0779.77186.02
20Q1 (5)16.827.37126.110000000006.6-16.4625.241.1-9.8422.225.85-13.7247.7320.20-17.6804.2641.5313.60000000.76-2.56-8.438.030.887.932.080.036.840.030.0012.179.549.3414.288.0212.89-0.53-307.69-140.9111.646.016.690.04-3.4954.96
19Q4 (4)13.1953.020.0000.0000.0000.07.918.80.01.2216.190.06.788.130.024.5400.03.01-5.350.0000.0000.00.78-2.50.07.960.250.02.080.00.00.030.00.011.1112.340.013.2210.170.0-0.1318.750.010.9812.850.00.0494.460.0

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