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)2.06-47.850.080.000003.63-41.83-1.0301.08-19.429.7538.551.29.090000003.850.00.9510.470.250.0-0.5400.66-73.17-0.280-0.8200.000
2022 (9)3.9517.910.08-55.5600006.2420.230.9650.01.34-10.6721.47-25.71.1-5.170000003.850.00.861.180.2531.581.364.622.465.13-0.2501.115.710.000
2021 (8)3.35-35.580.18157.1400005.19-27.00.12-91.31.50.028.9036.991.16-10.770000003.850.00.8519.720.1926.671.3-43.972.34-26.42-0.2501.05-50.70.000
2020 (7)5.2-38.680.070.000007.1115.241.3846.811.5-4.4621.10-17.091.334.020000003.850.00.7116.390.157.142.3226.783.1823.74-0.1902.1326.790.000
2019 (6)8.48134.250.0716.671.50006.1734.130.94683.331.5734.1925.450.040.9740.580000003.8514.930.611.670.1401.8318.832.5720.09-0.1501.6820.00.000
2018 (5)3.62-31.440.06-60.000004.6-16.670.12-84.811.1725.8125.4350.970.69-25.81001.472.8003.350.00.615.38001.54-23.382.14-15.42-0.1401.4-30.350.000
2017 (4)5.2877.180.150.000005.525.540.79-11.240.93-29.5516.85-33.250.9338.81001.43921.43003.353.720.5220.93002.0112.292.5313.96002.0112.290.000
2016 (3)2.9811.610.1550.00.1-33.33005.230.00.8953.451.322.3325.242.330.6728.85000.14-50.00.020.03.230.00.4313.16001.7925.172.2222.65001.7925.170.00-76.52
2015 (2)2.6710.330.1-9.090.150.0005.235.660.58-32.561.2940.2224.6732.710.52-14.75000.28-34.880.020.03.230.00.3831.03001.430.01.815.23001.430.00.01-77.29
2014 (1)2.4260.260.11-89.220.1515.38004.9513.270.8648.280.92-2.1318.59-13.60.6135.56000.4338.710.020.03.2312.540.2926.09001.4357.141.7250.88001.4357.140.03-24.29
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)2.06-26.69-47.850.080.00.00000001.2220.790.0-0.23-228.5701.0828.57-19.429.7528.5738.321.2-11.769.090000000003.850.00.00.950.010.470.250.00.0-0.54-74.19-139.710.66-25.84-73.17-0.28-3.7-12.0-0.82-41.38-173.870.0000
23Q3 (19)2.81-9.65-20.40.08-55.560.00000001.0146.38-31.29-0.0782.93-120.00.8435.48-51.4523.1452.65-13.591.362.2618.260000000003.850.00.00.950.010.470.250.00.0-0.31-29.17-122.960.89-7.29-63.82-0.270.0-8.0-0.58-13.73-152.730.0000
23Q2 (18)3.11-8.53-23.40.18125.0125.00000000.69-2.82-61.02-0.41-28.12-236.670.62-15.07-69.015.167.36-53.921.33-0.7529.130000000003.850.00.00.9510.4710.470.250.00.0-0.24-123.08-124.00.96-55.35-54.5-0.27-8.0-8.0-0.51-164.56-168.00.0000
23Q1 (17)3.4-13.92-3.130.080.00.00000000.71-41.8-59.89-0.320-233.330.73-45.52-60.5414.12-34.35-56.81.3421.8232.670000000003.850.00.00.860.01.180.250.031.581.04-23.53-32.472.15-12.6-16.67-0.250.00.00.79-28.83-38.760.0000
22Q4 (16)3.9511.917.910.080.0-55.560000001.22-17.01-15.860-100.0-100.01.34-22.54-10.6721.51-19.68-25.721.1-4.35-5.170000000003.850.00.00.860.01.180.250.031.581.360.744.622.460.05.13-0.250.00.01.110.915.710.0000
22Q3 (15)3.53-13.05-26.920.080.00.00000001.47-16.9534.860.3516.67450.01.73-13.567.9626.78-18.5937.281.1511.65-20.140000000003.850.00.00.860.01.180.250.031.581.3535.08.872.4616.598.37-0.250.0-31.581.146.674.760.0000
22Q2 (14)4.0615.67-21.620.080.00.00000001.770.031.110.325.0114.292.08.1153.8532.890.6456.381.031.98-32.240000000003.850.00.00.861.1821.130.2531.5866.671.0-35.06-59.682.11-18.22-36.83-0.250.0-31.580.75-41.86-67.250.0000
22Q1 (13)3.514.78-35.360.08-55.560.00000001.7722.0737.210.24242.862300.01.8523.3345.6732.6912.8773.461.01-12.93-27.860000000003.850.00.00.850.019.720.190.026.671.5418.46-33.912.5810.26-19.38-0.250.0-31.581.2922.86-39.720.0000
21Q4 (12)3.35-30.64-35.580.18125.0157.140000001.4533.03-6.450.07170.0-41.671.545.630.028.9648.4437.071.16-19.44-10.770000000003.850.00.00.850.019.720.190.026.671.34.84-43.972.343.08-26.42-0.25-31.58-31.581.050.0-50.70.0000
21Q3 (11)4.83-6.76-7.650.080.0-70.370000001.09-19.26-45.23-0.1-171.43-121.741.03-20.77-51.4219.51-7.26-31.911.44-5.2624.140000000003.850.00.00.8519.7219.720.1926.6726.671.24-50.0-43.642.27-32.04-25.82-0.190.0-26.671.05-54.15-48.780.0000
21Q2 (10)5.18-4.6-9.120.080.014.290000001.354.65-29.320.141300.0-67.441.32.36-39.2521.0411.64-30.311.528.5739.450000000003.850.00.00.710.00.00.150.00.02.486.4442.533.344.3828.46-0.190.0-26.672.297.0144.030.0000
21Q1 (9)5.434.42-31.440.0814.2914.2900-100.00001.29-16.77-21.820.01-91.67-97.221.27-15.33-28.2518.84-10.81-30.161.47.6910.240000000003.850.00.00.710.016.390.150.07.142.330.436.393.20.638.84-0.190.0-26.672.140.474.90.0000
20Q4 (8)5.2-0.57-38.680.07-74.070.000-100.00001.55-22.11-16.220.12-73.910.01.5-29.25-4.4621.13-26.26-16.841.312.0734.020000000003.850.00.00.710.016.390.150.07.142.325.4526.783.183.9223.74-0.19-26.67-26.672.133.926.790.0000
20Q3 (7)5.23-8.2558.010.27285.71285.7100-100.00001.994.1918.450.466.9817.952.12-0.9353.6228.65-5.0801.166.4230.340000000003.850.014.930.710.016.390.150.07.142.226.4429.413.0617.6924.9-0.150.0-7.142.0528.9331.410.0000
20Q2 (6)5.7-28.0340.740.070.00.00-100.0-100.00001.9115.7638.410.4319.4472.02.1420.984.4830.1811.8701.09-14.1723.860000000003.850.014.930.7116.3916.390.157.147.141.74-20.5532.822.6-11.5626.21-0.150.0-7.141.59-22.0635.90.0000
20Q1 (5)7.92-6.6104.120.070.016.671.510.6700001.65-10.8129.920.36200.0111.761.7712.7445.0826.986.2101.2730.9349.4100000-100.00003.850.014.930.610.01.670.140.002.1919.6728.072.9414.427.27-0.150.0-7.142.0421.4329.940.0000
19Q4 (4)8.48156.190.00.070.00.01.50.670.0000.01.8510.120.00.12-69.230.01.5713.770.025.4000.00.978.990.0000.0000.0000.03.8514.930.00.610.00.00.140.00.01.837.650.02.574.90.0-0.15-7.140.01.687.690.00.0000.0

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