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)6.648.671.7-43.14000015.27-38.70.91-71.024.37-45.6528.62-11.339.825.481.36-0.7300008.650.463.888.992.060.08.29-17.1814.23-8.96-0.9407.35-19.670.000
2022 (9)6.1111.292.994.18000024.9119.243.14-4.568.0429.0532.288.239.312.21.37-0.7200008.610.473.5610.222.060.010.012.6715.633.85-0.8609.155.290.000
2021 (8)5.49-44.152.8720.08000020.8913.723.2974.076.2368.3829.8248.079.118.971.38-1.4300008.570.473.236.252.060.09.7521.7215.0514.8-1.0608.6920.190.000
2020 (7)9.8342.052.3932.78000018.37-11.561.89-16.373.70.5420.1413.688.36-0.121.4-0.71000.120.08.530.593.048.192.060.08.011.7813.112.82-0.7807.232.550.000
2019 (6)6.9217.691.820.81000020.77-4.242.2624.183.68-34.9817.72-32.18.374.761.41-0.7000.120.08.480.472.816.842.060.07.8711.6312.758.51-0.8207.059.640.000
2018 (5)5.8818.791.49-44.61000021.694.631.8232.855.6619.9226.0914.617.99-6.881.42-1.39000.120.08.441.442.635.22.060.07.057.4711.755.67-0.6206.436.110.000
2017 (4)4.95-15.382.693.86000020.73-9.831.37-18.934.72-15.4122.77-6.198.5811.431.44-0.69000.12-7.698.322.212.57.32.060.06.56-0.4611.121.28-0.506.06-3.660.000
2016 (3)5.859.552.598.37000022.99-1.081.692.425.5826.8224.2728.27.7-13.581.45-0.68000.13-7.148.142.262.337.872.060.06.595.4410.984.77-0.306.29-4.840.000
2015 (2)5.3434.852.39-1.24000023.24-14.051.65-31.254.4-24.0118.93-11.588.913.011.46-1.35000.14-6.677.962.312.1612.52.060.06.25-2.510.480.770.36-14.296.61-3.220.000
2014 (1)3.96-1.492.42-16.55000027.0413.762.442.015.7931.021.4115.158.658.531.48-0.67000.150.07.782.231.929.712.060.06.4118.4810.412.680.42162.56.8322.620.000
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)6.644.48.671.7-8.6-43.140000002.31-45.0-13.48-0.2-148.78-400.04.37-20.69-45.6528.60-18.82-11.369.825.825.481.360.0-0.730000-100.008.650.00.463.880.08.992.060.00.08.29-2.24-17.1814.23-1.32-8.96-0.94-8.05-9.37.35-3.42-19.670.0000
23Q3 (19)6.36-38.6129.271.86-18.42-30.60000004.23.19-47.430.4120.59-66.125.5143.12-56.2435.2377.8-23.419.2811.6710.211.360.0-0.730000.010.008.650.00.463.880.08.992.060.00.08.485.08-15.5414.422.85-7.92-0.8713.862.257.617.79-16.830.0000
23Q2 (18)10.3625.42162.282.28-0.44-20.560000004.07-13.4-48.680.34-8.11-68.223.85-36.47-65.1619.81-23.85-56.488.31-4.7-1.421.36-0.73-1.450000.010.008.65-1.70.463.888.998.992.060.00.08.070.25-8.6114.022.56-2.98-1.01-23.17-10.997.06-2.35-10.860.0000
23Q1 (17)8.2635.1963.242.29-23.41-24.920000004.776.03-25.750.371025.0-59.346.06-24.63-24.4426.02-19.35-28.728.72-6.34-7.141.370.0-0.720000.01008.82.210.693.560.010.222.060.00.08.05-19.58-0.4913.67-12.542.09-0.824.65-2.57.23-20.98-0.820.0000
22Q4 (16)6.1124.1911.292.9911.574.180000002.67-66.58-47.85-0.04-103.31-110.538.04-36.1429.0532.26-29.868.239.3110.572.21.370.0-0.720000008.610.00.473.560.010.222.060.00.010.01-0.32.6715.63-0.193.85-0.863.3718.879.150.05.290.0000
22Q3 (15)4.9224.56-33.962.68-6.620.370000007.990.7663.391.2113.08266.6712.5913.94101.4446.001.0338.738.42-0.120.721.37-0.72-1.440000008.610.00.473.560.010.222.060.00.010.0413.77.2615.668.376.82-0.892.220.549.1515.5311.040.0000
22Q2 (14)3.95-21.94-59.452.87-5.920.590000007.9325.2840.851.0717.58-46.511.0537.7896.6245.5324.7244.458.43-10.225.111.380.0-0.720000008.61-1.490.473.5610.2217.112.060.00.08.839.15-4.2314.457.920.91-0.91-13.759.97.928.64-3.530.0000
22Q1 (13)5.06-7.83-46.623.056.2731.470000006.3323.6320.340.91139.4759.658.0228.7372.136.5022.4638.119.393.0712.321.380.0-0.7200000-100.08.741.981.163.230.06.252.060.00.08.09-17.0312.2113.39-11.038.69-0.824.536.987.29-16.1114.80.0000
21Q4 (12)5.49-26.31-44.152.877.4920.080000005.124.766.780.3815.15533.336.23-0.3268.3829.81-10.148.089.118.978.971.38-0.72-1.4300000-100.08.570.00.473.230.06.252.060.00.09.754.1721.7215.052.6614.8-1.065.36-35.98.695.4620.190.0000
21Q3 (11)7.45-23.51-8.362.6712.183.090000004.89-13.1426.360.33-83.50.06.2511.2123.2733.165.1922.558.364.2411.621.390.0-0.7100000-100.08.570.00.473.236.256.252.060.00.09.361.5217.8814.662.3712.34-1.12-10.89-15.468.240.3718.220.0000
21Q2 (10)9.742.7436.032.382.5958.670000005.637.033.682.0250.88227.875.6220.6-2.631.5219.259.478.02-4.0716.741.390.0-0.710000-100.0-100.08.57-0.81-0.463.040.00.02.060.00.09.2227.8821.1614.3216.2312.67-1.01-17.442.888.2129.2924.960.0000
21Q1 (9)9.48-3.5661.222.32-2.9336.470000005.2671.34-12.480.57850.0-35.964.6625.95-18.3926.4331.3-3.588.360.010.441.39-0.71-1.420000.120.00.08.641.290.353.040.08.192.060.00.07.21-9.99-0.2812.32-6.031.73-0.86-10.2612.246.35-12.171.60.0000
20Q4 (8)9.8320.9142.052.39-7.7232.780000003.07-20.67-10.50.06-81.82-71.433.7-27.020.5420.13-25.5913.628.3611.62-0.121.40.0-0.710000.120.00.08.530.00.593.040.08.192.060.00.08.010.881.7813.110.462.82-0.7819.594.887.233.732.550.0000
20Q3 (7)8.1313.5518.512.5972.6717.730000003.87-28.73-25.150.33-45.9-44.075.07-12.13-17.5627.05-6.0407.499.02-1.581.40.0-0.710000.129.090.08.53-0.930.593.040.08.192.060.00.07.944.343.6613.052.684.07-0.976.73-34.726.976.090.430.0000
20Q2 (6)7.1621.7719.531.5-11.7615.380000005.43-9.65-12.70.61-31.46-22.785.771.05-22.8628.795.0306.87-9.25-10.551.4-0.71-1.410000.11-8.33-8.338.610.00.73.048.198.192.060.00.07.615.267.6412.714.956.36-1.04-6.12-112.246.575.12-0.150.0000
20Q1 (5)5.88-15.03-9.951.7-5.566.920000006.0175.221.010.89323.8132.845.7155.16-11.8827.4154.7207.57-9.56-0.531.410.0-0.70000.120.00.08.611.532.012.810.06.842.060.00.07.23-8.13-6.3512.11-5.02-2.5-0.98-19.51-108.516.25-11.35-13.790.0000
19Q4 (4)6.920.870.01.8-18.180.0000.0000.03.43-33.660.00.21-64.410.03.68-40.160.017.7200.08.379.990.01.410.00.0000.00.120.00.08.480.00.02.810.00.02.060.00.07.872.740.012.751.670.0-0.82-13.890.07.051.590.00.0000.0

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