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)2.32.220000002.4-28.14-0.2500.25-50.010.42-30.420.93-3.120000002.50.00.480.000-0.2500.24-52.9400-0.2500.000
2022 (9)2.259.220000003.3467.00.2200.52.0414.97-38.90.96-11.9300000.0102.50.00.480.0000.0300.5182.14000.0300.000
2021 (8)2.06-24.820000002.0-13.79-0.3800.4911.3624.5029.181.0984.750000002.50.00.480.000-0.1900.28-57.5800-0.1900.000
2020 (7)2.74-3.520000002.32-18.88-0.1800.44-27.8718.97-11.080.59-1.6700000.010.02.50.00.480.0000.18-51.350.66-21.43000.18-51.350.000
2019 (6)2.84-6.270000002.86-26.29-0.0600.61-10.2921.3321.70.6-24.0500000.01-50.02.50.00.484.35000.37-33.930.84-18.45000.37-33.930.000
2018 (5)3.030.00000003.88-8.060.130.00.68-16.0517.53-8.690.7921.5400000.020.02.50.00.462.22000.560.01.031.98000.560.00.000
2017 (4)3.03-14.650000004.22-22.570.13-79.370.8152.8319.1997.380.654.8400000.02-50.02.50.00.4515.38000.56-47.171.01-30.34000.56-47.170.000
2016 (3)3.5528.160000005.45-5.870.63-20.250.53-52.689.72-49.730.62-38.000000.04-20.02.510.130.3925.81001.06-13.111.45-5.23001.06-13.110.000
2015 (2)2.773.360000005.79-0.170.79-27.521.1225.8419.3426.061.0-18.0300000.05-16.672.274.130.3155.0001.2211.931.5318.6001.2211.930.000
2014 (1)2.6888.73000.080005.841.121.0978.690.8911.2515.34-21.171.2262.67000.25-44.440.0602.1836.250.242.86001.0978.691.2972.0001.0978.690.000
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)2.32.682.220000000000.52-22.39-39.53-0.08-700.0-700.00.25-41.86-50.010.42-33.62-30.620.9310.71-3.1200000000-100.02.50.00.00.480.00.0000-0.25-47.06-933.330.24-22.58-52.94000-0.25-47.06-933.330.0000
23Q3 (19)2.247.1815.460000000000.67-4.29-6.94-0.0183.33-125.00.43-14.0-15.6915.69-12.43-5.840.84-5.62-32.260000000002.50.00.00.480.00.0000-0.17-6.25-525.00.31-3.12-40.38000-0.17-6.25-525.00.0000
23Q2 (18)2.09-3.6912.970000000000.737.25-23.08-0.0640.0-146.150.538.89-28.5717.9249.34-28.320.89-10.1-34.560000000002.50.00.00.480.00.0000-0.16-128.57-1500.00.32-21.95-31.91000-0.16-128.57-1500.00.0000
23Q1 (17)2.17-3.569.60000000000.51-40.7-39.29-0.1-900.0-266.670.36-28.0-33.3312.00-20.08-47.560.993.12-18.180000000-100.0-100.02.50.00.00.480.00.0000-0.07-333.3346.150.41-19.6117.14000-0.07-333.3346.150.0000
22Q4 (16)2.2515.989.220000000000.8619.4445.76-0.01-125.088.890.5-1.962.0415.02-9.91-38.410.96-22.58-11.930000000.01002.50.00.00.480.00.00000.03-25.0115.790.51-1.9282.140000.03-25.0115.790.0000
22Q3 (15)1.944.86-28.150000000000.72-20.8856.520.04-69.23140.00.51-27.14121.7416.67-33.3352.91.24-8.8255.00000000002.50.00.00.480.00.00000.04500.0136.360.5210.6440.540000.04500.0136.360.0000
22Q2 (14)1.85-6.57-32.480000000000.918.3393.620.13116.67208.330.729.63125.8125.009.2684.681.3612.4142.860000000-100.002.50.00.00.480.00.0000-0.0192.310.00.4734.290.0000-0.0192.310.00.0000
22Q1 (13)1.98-3.88-29.790000000000.8442.3771.430.06166.67185.710.5410.286.2122.88-6.1479.111.2111.01124.070000000.0100.02.50.00.00.480.00.0000-0.1331.58-218.180.3525.0-40.68000-0.1331.58-218.180.0000
21Q4 (12)2.06-23.7-24.820000000000.5928.26-14.49-0.0910.000.49113.0411.3624.38123.6428.541.0936.2584.7500000000-100.02.50.00.00.480.00.0000-0.19-72.73-205.560.28-24.32-57.58000-0.19-72.73-205.560.0000
21Q3 (11)2.7-1.46-1.460000000000.46-2.13-28.12-0.116.67-150.00.23-25.81-41.0310.90-19.48-32.640.842.8611.1100000000-100.02.50.00.00.480.00.0000-0.11-1000.0-161.110.37-21.28-43.94000-0.11-1000.0-161.110.0000
21Q2 (10)2.74-2.84-2.140000000000.47-4.084.44-0.12-71.43-20.00.316.914.8113.545.9615.320.563.7-16.420000000-100.0-100.02.50.00.00.480.00.0000-0.01-109.09-104.550.47-20.34-31.88000-0.01-109.09-104.550.0000
21Q1 (9)2.822.92-2.080000000000.49-28.99-9.26-0.070-40.00.29-34.09-27.512.78-32.64-20.470.54-8.47-16.920000000.010.00.02.50.00.00.480.00.00000.11-38.89-65.620.59-10.61-26.250000.11-38.89-65.620.0000
20Q4 (8)2.740.0-3.520000000000.697.81-11.540100.0-100.00.4412.82-27.8718.9717.2-10.770.59-18.06-1.670000000.010.00.02.50.00.00.480.00.00000.180.0-51.350.660.0-21.430000.180.0-51.350.0000
20Q3 (7)2.74-2.14-6.80000000000.6442.2220.75-0.0460.033.330.3944.44-9.316.1837.8500.727.4612.50000000.010.00.02.50.00.00.480.00.00000.18-18.18-48.570.66-4.35-20.480000.18-18.18-48.570.0000
20Q2 (6)2.8-2.78-8.20000000000.45-16.67-29.69-0.1-100.0-900.00.27-32.5-30.7711.74-26.9200.673.0813.560000000.010.00.02.50.00.00.480.00.00000.22-31.25-47.620.69-13.75-22.470000.22-31.25-47.620.0000
20Q1 (5)2.881.41-6.490000000000.54-30.77-41.3-0.05-600.000.4-34.430.016.06-24.4200.658.33-10.960000000.010.00.02.50.00.00.480.04.350000.32-13.51-42.860.8-4.76-22.330000.32-13.51-42.860.0000
19Q4 (4)2.84-3.40.0000.0000.0000.00.7847.170.00.01116.670.00.6141.860.021.2500.00.6-6.250.0000.0000.00.010.00.02.50.00.00.480.00.0000.00.375.710.00.841.20.0000.00.375.710.00.0000.0

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