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)261.65-68.65252.23285.44153.52000706.520.52197.7228.67101.16-0.4314.32-0.9593.599.6513.9348.03145.42-66.0123.47-0.9743.610.2180.6223.0765.476.7306.9153.36453.038.54-74.60232.3172.520.000
2022 (9)834.5826.6565.444.470000702.8714.98153.6729.46101.611.4314.46-3.0985.3517.09.41-44.35427.8-5.223.70.1743.52-0.4865.5122.4561.36253.86200.1327.37326.9943.44-65.470134.6640.610.000
2021 (8)658.94193.6662.64-36.540000611.3110.43118.7-9.4291.1813.4514.922.7472.951.2116.9140.68451.25023.66-15.4143.730.053.531.7717.34-24.31157.1328.05227.9722.42-61.36095.77-9.110.000
2020 (7)224.39-31.6398.71-0.150000553.59-4.71131.04-3.9680.37-1.2714.523.6172.085.2412.02110.140027.97-13.3543.730.040.651.122.91102.03122.71-18.0186.22-0.87-17.340105.37-16.860.000
2019 (6)328.22-6.7998.8696.070000580.94-1.64136.440.181.4-11.7714.01-10.368.49-2.715.72221.350032.28-11.5443.730.026.87100.3711.340.0149.6511.2187.8617.91-22.910126.744.770.00-66.21
2018 (5)352.1487.3750.42-50.20.08-98.7200590.6427.81136.31158.4192.2617.2415.62-8.2670.4-4.181.78-44.24.3-88.2636.49-7.3643.730.013.4164.7411.34223.08134.58136.4159.32132.31-13.610120.97223.80.0067.68
2017 (4)187.94233.94101.24-18.956.249.4700462.13150.7952.75461.7778.692.9717.03-58.9473.470.553.19036.63-74.539.39-11.243.7318.418.1413.063.5146.2556.93484.568.58254.79-19.57037.3600.00-91.55
2016 (3)56.2853.69124.911694.685.711300.000184.2720.369.39-54.0676.4268.441.4739.9173.07124.000143.67044.36531.9136.930.07.239.262.40.09.74-51.8819.33-30.49-15.920-6.1800.000
2015 (2)36.6236.396.96-66.360.05-91.800153.1-3.8420.44-2.4345.3822.8529.6427.7632.6215.3100007.023.8536.9316.245.1767.862.4020.24-4.3927.8114.73-15.1605.0825.430.000
2014 (1)26.8574.820.6958.910.6138.6400159.222.2620.957.5536.9416.7123.2014.1328.29-14.0400006.766.1231.770.063.08180.00021.174.9624.2413.96-17.1204.05-25.690.000
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)261.653.57-68.65252.2331.77285.44153.523.380000167.63-3.53-8.8444.43-19.79-23.32101.160.72-0.4314.323.03-0.9493.591.339.6513.9327.6848.03145.42-3.07-66.0123.47-4.94-0.9743.610.210.2180.620.023.0765.470.06.7306.914.853.36453.03.2138.54-74.6-26.81-13.95232.31-0.7372.520.00-20.320
23Q3 (19)252.63-48.26-68.49191.4174.76206.16148.522.950000173.76-2.91-3.7555.3915.668.37100.44-6.36-1.1113.90-5.48-7.4492.360.2515.2810.91-3.9624.54150.02-33.74-65.7624.694.272.6643.520.0-0.4880.620.023.0765.470.06.7292.8423.3374.74438.9314.4449.07-58.8321.4224.27234.0143.94160.270.00-25.660
23Q2 (18)488.27-34.2-35.91109.5341.876.38120.786358.820000178.96-3.872.0347.89-4.2276.33107.264.61-1.514.704.1-12.2992.13-0.2221.9811.363.8415.8226.42-49.95-50.023.681.543.4543.520.0-0.4880.6223.0723.0765.476.76.7237.45-5.07103.85383.541.7457.61-74.872.794.72162.58-6.08328.970.0000
23Q1 (17)742.0-11.095.4777.2418.0320.991.8700000186.161.2414.1650.0-13.7186.37102.530.928.6614.12-2.29-6.2692.338.1823.1710.9416.26-13.17452.355.740.0723.32-1.6-1.4443.520.0-0.4865.510.022.4561.360.0253.86250.1324.9843.27376.9915.2953.6-77.02-17.64-23.69173.1128.5554.120.0000
22Q4 (16)834.584.1126.6565.444.674.47000000183.881.8616.7357.9413.36173.3101.60.0311.4314.45-3.72-3.0985.356.5317.09.417.42-44.35427.8-2.37-5.223.7-1.460.1743.52-0.48-0.4865.510.022.4561.360.0253.86200.1319.4227.37326.9911.0543.44-65.4715.72-6.7134.6649.7740.610.0000
22Q3 (15)801.645.2340.8462.520.68-3.28000000180.532.9217.551.1188.1864.61101.57-6.7210.6915.01-10.43-2.6280.126.0813.878.76-10.7-30.97438.2-3.23-2.7224.055.07-3.2643.730.00.065.510.022.4561.360.0253.86167.5943.88-1.05294.4521.022.59-77.681.15-39.2689.91137.23-20.840.0000
22Q2 (14)761.838.2962.962.1-2.73-41.1000000175.47.5615.3327.1655.56-31.33108.8915.422.7116.7611.269.8575.530.768.39.81-22.14-27.28452.840.1839.4322.89-3.25-10.8643.730.00.065.5122.4522.4561.36253.86253.86116.48-33.28-15.78243.34-0.8516.35-78.58-26.19-79.0837.9-66.26-59.860.0000
22Q1 (13)703.546.77453.9763.841.92-58.67000000163.073.5210.1417.46-17.64-35.0994.363.493.7615.071.01-6.1574.962.7610.6912.6-25.498.34452.040.18023.660.0-12.1443.730.00.053.50.031.7717.340.0-24.31174.5911.1116.7245.437.6615.16-62.27-1.48-62.46112.3217.280.930.0000
21Q4 (12)658.9415.77193.6662.64-3.09-36.54000000157.522.5311.4221.2-31.72-38.3491.18-0.6313.4514.92-3.262.7472.953.681.2116.9133.2540.68451.250.18023.66-4.83-15.4143.730.00.053.50.031.7717.340.0-24.31157.13-7.2228.05227.97-5.0922.42-61.36-10.0-253.8695.77-15.68-9.110.0000
21Q3 (11)569.1921.71111.3664.64-38.69-49.94000000153.641.039.731.05-21.49-8.3591.763.410.3815.421.041.570.360.89-4.5212.69-5.93120.31450.4538.69024.86-3.19-14.6943.730.00.053.50.031.7717.340.0-24.31169.3622.4535.22240.214.8527.24-55.78-27.12-82.89113.5820.2819.870.0000
21Q2 (10)467.68268.2579.79105.43-31.74104.24000000152.082.7211.039.5547.0316.4388.74-2.426.4315.26-4.950.769.742.98-0.1613.4915.99148.89324.790025.68-4.64-15.1143.730.00.053.531.77017.34-24.310138.31-7.550209.15-1.8735.03-43.88-14.48-43.5494.43-15.14408.90.0000
21Q1 (9)127.0-43.4-55.1154.4556.4761.19000000148.064.739.5526.9-21.76-6.690.9413.156.0616.0510.574.8867.72-6.055.5511.63-3.24181.600026.93-3.72-14.743.730.00.040.60.051.122.910.0102.03149.6121.9280.89213.1314.4576.27-38.33-121.05-37.68111.285.61102.810.0000
20Q4 (8)224.39-16.68-31.6398.71-23.55-0.15000000141.370.944.6734.381.4818.2380.37-3.32-1.2714.52-4.423.6172.08-2.185.2412.02108.68110.1400027.97-4.02-13.3543.730.00.040.60.051.122.910.0102.03122.71-2.03-18.0186.22-1.35-0.87-17.3443.1524.31105.3711.21-16.860.000-100.0
20Q3 (7)269.33.53-28.91129.12150.1420.27000000140.062.23-2.0833.88-0.261.8383.13-0.3-10.815.190.24073.695.50.855.766.2729.7300029.14-3.67-14.0943.730.00.040.6051.122.910102.03125.2504.39188.7721.8719.33-30.50.23-130.8994.75409.94-11.260.000-100.0
20Q2 (6)260.13-8.03-31.4951.62-46.13790.0000000137.011.38-6.7633.9717.95-4.283.38-2.75-9.9515.15-1.0069.858.87-11.455.4231.2329.9800030.25-4.18-13.643.730.00.00-100.0-100.00-100.0-100.00-100.0-100.0154.8928.124.31-30.57-9.81-314.23-30.57-155.71-138.690.000-100.0
20Q1 (5)282.85-13.82-27.4595.82-3.08121.75000000135.150.07-13.3228.8-0.96-25.4585.745.33-11.2815.319.24064.16-6.32-10.034.13-27.832.3700031.57-2.2-11.3943.730.00.026.870.0100.3711.340.00.082.71-44.73-52.25120.91-35.64-38.92-27.84-21.52-96.6154.87-56.71-65.50.00-100.0-100.0
19Q4 (4)328.22-13.360.098.86-7.920.0000.0000.0135.06-5.570.029.08-12.590.081.4-12.660.014.0100.068.49-6.270.05.7228.830.0000.032.28-4.830.043.730.00.026.870.00.011.340.00.0149.6524.730.0187.8618.760.0-22.91-73.430.0126.7418.70.00.00-4.430.0

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