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)0.7820.0004.6575.47000.268.33-3.3800.03-25.011.54-30.770.42-19.230.69109.099.7-15.140.050.013.7417.540000-4.880-4.880-0.040-4.9200.000
2022 (9)0.65-70.45002.6525.0000.24-38.46-3.2800.04-71.4316.67-53.570.52-13.330.3332.011.4321.470.050.011.690.520000-3.280-3.280-0.050-3.3300.000
2021 (8)2.27.32002.121530.77000.3985.71-3.0200.14180.035.9050.770.65.260.2509.41-17.310.050.011.6315.490000-3.020-3.020-0.050-3.0700.000
2020 (7)2.0519.190.300.13-86.87000.2123.53-2.500.0525.023.811.190.5729.550011.3837.110.050.010.070.20000-2.50-2.50-0.030-2.5300.000
2019 (6)1.7234.38000.99147.5000.170.0-3.1100.040.023.530.00.44175.0008.37.370.050.010.0525.620000-3.110-3.110-0.020-3.1300.000
2018 (5)1.2818.520.900.4-47.37000.170.0-2.2200.040.023.530.00.16700.0007.739.030.050.08.014.290000-2.220-2.22000-2.2200.000
2017 (4)1.08-52.84000.76322.22000.1741.67-2.3900.040.023.53-29.410.02100.0007.0951.50.0507.00.00000-3.560-3.56000-3.5600.000
2016 (3)2.29638.71000.180000.1220.0-1.2500.04100.033.3366.670.010004.6887.2007.027.270000-2.450-2.45000-2.4500.000
2015 (2)0.31-76.690000000.111.11-1.0100.020.020.00-10.000002.50005.50.00000-2.360-2.36000-2.3600.000
2014 (1)1.33-78.690000000.0928.57-0.6400.02022.2200000000.0105.522.220000-1.340-1.34000-1.3400.000
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)0.78-3.720.00-100.004.6524.6675.470000.05-28.5725.0-0.98-13.951.010.0350.0-25.011.5444.23-30.770.4223.53-19.230.69115.62109.099.7-8.66-15.140.050.00.013.7417.5417.54000000-4.88-25.13-48.78-4.88-25.13-48.78-0.04020.0-4.92-26.15-47.750.0000
23Q3 (19)0.81-29.57-33.060.80.003.7326.443290.910000.07-30.0133.33-0.86-17.81-14.670.02-60.00.08.00-66.436.00.34-20.93-46.030.320.0-3.0310.62-4.58-24.090.050.00.011.690.0-0.34000000-3.9-28.29-70.31-3.9-28.29-70.3100100.0-3.9-28.29-61.160.0000
23Q2 (18)1.15-7.26109.090.80.002.957.669733.330000.1150.066.67-0.739.8813.10.0566.67-37.523.8134.9233.930.4326.47-20.370.320.033.3311.13-1.94-2.880.050.00.011.690.00.52000000-3.0425.67-97.4-3.0425.67-97.40100.00-3.0426.03-97.40.0000
23Q1 (17)1.2490.7756.960.8002.743.41145.450000.040.0-63.64-0.8118.18-17.390.03-25.0-66.6717.655.88-15.690.34-34.62-39.290.32-3.0333.3311.35-0.71.790.050.00.011.690.00.52000000-4.09-24.7-10.24-4.09-24.7-10.24-0.0260.00.0-4.11-23.42-10.190.0000
22Q4 (16)0.65-46.28-70.450002.652309.0925.00000.0433.33-71.43-0.99-32.0-23.750.04100.0-71.4316.67183.33-53.570.52-17.46-13.330.330.032.011.43-18.321.470.050.00.011.69-0.340.52000000-3.28-43.23-8.61-3.28-43.23-8.61-0.0561.540.0-3.33-37.6-8.470.0000
22Q3 (15)1.21120.0108.6200-100.00.11266.67-92.140000.03-50.0-78.57-0.7510.71-4.170.02-75.00.05.88-66.91-8.820.6316.670.00.3337.532.013.9922.0838.240.050.00.011.730.8616.48000000-2.29-48.7-3.15-2.29-48.7-3.15-0.1300-2.42-57.14-9.010.0000
22Q2 (14)0.55-30.38-51.3300-100.00.03-86.36-95.590000.06-45.4550.0-0.84-21.74-2.440.08-11.11100.017.78-15.06-6.670.54-3.57-11.480.240.0011.462.785.620.050.00.011.630.015.49000000-1.5458.4961.6-1.5458.4961.60100.0100.0-1.5458.7161.690.0000
22Q1 (13)0.79-64.09-55.8700-100.00.22-89.6222.220000.11-21.4357.14-0.6913.75-1.470.09-35.71350.020.93-41.69140.70.56-6.67-3.450.24-4.0011.1518.49-1.590.050.00.011.630.015.49000000-3.71-22.85-16.67-3.71-22.85-16.67-0.0260.00.0-3.73-21.5-16.560.0000
21Q4 (12)2.2279.317.320-100.0-100.02.1251.431530.770000.140.0133.33-0.8-11.11-23.080.14600.0180.035.90456.4150.770.6-4.765.260.250.009.41-7.02-17.310.050.00.011.6315.4915.49000000-3.02-36.04-20.8-3.02-36.04-20.8-0.050-66.67-3.07-38.29-21.340.0000
21Q3 (11)0.58-48.67-43.690.650.0116.671.4105.881900.00000.14250.0250.0-0.7212.2-9.090.02-50.00.06.45-66.13-38.710.633.2810.530.250010.12-6.7312.440.050.00.010.070.00.0000000-2.2244.64-20.0-2.2244.64-20.00100.0100.0-2.2244.78-16.840.0000
21Q2 (10)1.13-36.87-11.720.650.000.68277.783300.00000.04-42.86-33.33-0.82-20.59-36.670.04100.033.3319.05119.0520.630.615.175.1700010.85-4.2419.760.050.00.010.070.00.0000000-4.01-26.1-234.17-4.01-26.1-234.17-0.0150.087.5-4.02-25.62-214.060.0000
21Q1 (9)1.79-12.684.680.65116.6700.1838.46-84.870000.0716.6740.0-0.68-4.62-13.330.02-60.0-50.08.70-63.48-63.040.581.7518.3700011.33-0.4443.060.050.00.010.070.00.5000000-3.18-27.214.29-3.18-27.214.29-0.0233.330-3.2-26.4813.750.0000
20Q4 (8)2.0599.0319.190.30.000.1385.71-86.870000.0650.050.0-0.651.5223.530.05150.025.023.81126.19-4.760.570.029.5500011.3826.4437.110.050.00.010.070.00.2000000-2.5-35.1419.61-2.5-35.1419.61-0.0340.0-50.0-2.53-33.1619.170.0000
20Q3 (7)1.03-19.53-0.960.30-78.570.07250.0-91.570000.04-33.330.0-0.66-10.018.520.02-33.33-83.3310.53-33.3300.57-1.7267.650009.0-0.664.410.050.00.010.070.025.09000000-1.85-54.1718.5-1.85-54.1718.5-0.0537.5-25.0-1.9-48.4417.750.0000
20Q2 (6)1.28-25.153.2300-100.00.02-98.32-97.010000.0620.050.0-0.60.022.080.03-25.00.015.79-32.8900.5818.3756.760009.0614.391.680.050.00.010.070.525.87000000-1.267.6517.81-1.267.6517.81-0.0800-1.2865.512.330.0000
20Q1 (5)1.71-0.58134.2500-100.01.1920.2116.360000.0525.025.0-0.629.4113.040.040.033.3323.53-5.8800.4911.3681.480007.92-4.584.070.050.00.010.02-0.325.25000000-3.71-19.29-27.49-3.71-19.29-27.490100.00-3.71-18.53-27.490.0000
19Q4 (4)1.7265.380.00-100.00.00.9919.280.0000.00.040.00.0-0.85-4.940.00.04-66.670.025.0000.00.4429.410.0000.08.3-3.710.00.050.00.010.0524.840.0000.0000.0-3.11-37.00.0-3.11-37.00.0-0.0250.00.0-3.13-35.50.00.0000.0

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