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)3.04-13.880.3500.110.0009.44-16.971.08-37.210.86-21.829.11-5.831.82-30.530.030.02.02-16.870.07600.03.712.20.6535.420.06-33.331.29-28.732.0-15.61-0.101.19-32.00.000
2022 (9)3.53201.71000.11-38.890011.3730.091.7259.261.1-19.129.67-37.832.6220.740.0350.02.43-28.320.010.03.6320.60.4829.730.0928.571.8163.062.3751.92-0.0601.7571.570.000
2021 (8)1.17-21.48000.18125.0008.7443.751.08217.651.3656.3215.568.752.1775.00.02-33.333.39-7.120.0103.010.00.378.820.07-12.51.11208.331.56100.0-0.0901.02251.720.000
2020 (7)1.49-25.50.2800.0860.0006.08-21.240.34-58.540.876.114.3134.721.243.330.030.03.65288.3003.0111.070.3436.00.0860.00.36-55.560.78-30.36-0.0700.29-60.270.000
2019 (6)2.0-12.66000.05-16.67007.7221.960.8251.850.82-5.7510.62-22.721.211.110.030.00.94-21.010.010.02.710.00.2525.00.0525.00.8147.271.1241.77-0.0800.7346.00.000
2018 (5)2.298.02000.060.0006.3311.440.5474.190.8740.3213.7425.911.081.890.0350.01.19-4.80.010.02.710.00.217.650.0433.330.5571.880.7951.92-0.0500.578.570.000
2017 (4)2.12-12.76000.060005.681.250.31-26.190.6231.9110.9230.291.0613.980.0201.2512400.00.010.02.719.270.1730.770.030.00.32-25.580.52-11.86-0.0400.28-30.00.000
2016 (3)2.4343.790000005.612.00.420.00.47-12.968.38-14.670.93-19.83000.0100.01-50.02.4810.220.1344.440.030.00.430.00.597.27-0.0300.4-9.090.000
2015 (2)1.6921.580.050.000005.516.530.425.00.545.889.82-9.131.1610.4800000.02100.02.2527.120.0980.00.030.00.434.880.5514.580.01-66.670.440.00.000
2014 (1)1.3971.60.05-66.6700004.7240.480.4166.670.5130.7710.81-6.911.0532.9100000.0101.7724.650.0566.670.0300.41141.180.48140.00.03-25.00.44109.520.000
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)3.045.56-13.880.350.000.110.00.00002.11-6.64-28.720.06-81.82-83.780.86-15.69-21.829.12-8.09-5.731.82-9.9-30.530.030.00.02.02-1.46-16.870.0740.0600.03.710.02.20.650.035.420.060.0-33.331.294.88-28.732.03.09-15.61-0.10-66.671.19-3.25-32.00.0000
23Q3 (19)2.88-23.424.140.35000.11-42.110.00002.26-17.82-37.220.33-19.51-57.691.02-19.69-44.869.92-9.22-40.92.02-12.17-33.330.030.050.02.05-0.97-28.070.05400.0400.03.710.545.40.650.035.420.060.0-33.331.2336.67-13.991.9420.5-3.00100.001.2353.75-13.990.0000
23Q2 (18)3.7611.924.920000.1972.735.560002.7519.058.70.4146.4332.261.2735.11-3.7910.9332.55-18.692.3-18.15-15.750.030.050.02.07-5.05-56.690.010.00.03.690.022.590.6535.4235.420.06-33.33-33.330.942.8638.461.6134.1731.97-0.1-66.67-150.00.840.3531.150.0000
23Q1 (17)3.36-4.82124.00000.110.0-38.890002.31-21.961.320.28-24.3212.00.94-14.55-21.018.25-14.77-34.522.817.253.690.030.00.02.18-10.29-34.930.010.00.03.691.6522.590.480.029.730.090.028.570.63-65.19-53.681.2-49.37-33.7-0.060.0-100.00.57-67.43-57.140.0000
22Q4 (16)3.5352.16201.710000.110.0-38.890002.96-17.7813.410.37-52.568.821.1-40.54-19.129.67-42.37-37.92.62-13.5320.740.0350.050.02.43-14.74-28.320.010.00.03.633.1220.60.480.029.730.090.028.571.8126.5763.062.3718.551.92-0.06033.331.7522.3871.570.0000
22Q3 (15)2.32-22.92132.000-100.00.11-38.89-38.890003.642.2950.00.78151.61129.411.8540.1559.4816.7924.8911.153.0310.9934.070.020.00.02.85-40.38-17.150.010.00.03.5216.9416.940.480.029.730.090.028.571.43120.085.712.063.9365.290100.0100.01.43134.43113.430.0000
22Q2 (14)3.01100.67186.6700-100.00.180.00.00002.5310.9617.130.3124.029.171.3210.9213.7913.446.74-20.972.730.7448.370.02-33.330.04.7842.6937.360.010.00.03.010.00.00.4829.7341.180.0928.5712.50.65-52.21-14.471.22-32.63.39-0.04-33.3355.560.61-54.14-8.960.0000
22Q1 (13)1.528.2117.1900-100.00.180.0-25.00002.28-12.6446.150.25-26.4756.251.19-12.521.4312.59-19.17-20.722.7124.8869.380.0350.050.03.35-1.18-3.460.010.00.03.010.00.00.370.08.820.070.0-12.51.3622.52161.541.8116.0392.55-0.0366.6762.51.3330.39202.270.0000
21Q4 (12)1.1717.0-21.480-100.0-100.00.180.0125.00002.618.7567.310.340.03300.01.3617.2456.3215.583.149.052.17-3.9875.00.020.0-33.333.39-1.45-7.120.010.003.010.00.00.370.08.820.070.0-12.51.1144.16208.331.5628.93100.0-0.0910.0-28.571.0252.24251.720.0000
21Q3 (11)1.0-4.76-40.480.020.0-92.00.180.0260.00002.411.1155.840.3441.67385.711.160.087.115.10-11.257.622.2622.8352.70.020.0-33.333.44-1.15282.220.010.00.03.010.00.00.378.828.820.07-12.5-12.50.771.32113.891.212.5457.14-0.1-11.11-11.110.670.0148.150.0000
21Q2 (10)1.05-17.97-45.60.02-92.5900.18-25.0260.00002.1638.4643.050.2450.033.331.1618.3765.7117.017.0963.531.8415.037.310.020.0-33.333.480.29278.260.010.00.03.010.00.00.340.00.00.080.00.00.7646.15162.071.1825.5366.2-0.09-12.518.180.6752.27272.220.0000
21Q1 (9)1.28-14.09-41.280.27-3.5700.24200.0380.00001.560.05.410.161500.077.780.9812.6440.015.8811.1866.091.629.0324.030.02-33.33-33.333.47-4.93273.120.0100.03.010.011.070.340.036.00.080.060.00.5244.44-42.860.9420.51-22.31-0.08-14.2911.110.4451.72-46.340.0000
20Q4 (8)1.49-11.31-25.50.2812.000.0860.060.00001.561.3-19.590.01-85.71-95.00.8740.326.114.2949.0834.491.24-16.223.330.030.00.03.65305.56288.30-100.0-100.03.010.011.070.340.036.00.080.060.00.360.0-55.560.781.3-30.36-0.0722.2212.50.297.41-60.270.0000
20Q3 (7)1.68-12.95-9.680.25000.050.00.00001.541.99-14.440.07-61.11-46.150.62-11.43-37.379.58-7.8701.4810.452.780.030.00.00.9-2.17-6.250.010.00.03.010.011.070.340.036.00.080.060.00.3624.14-40.980.778.45-15.38-0.0918.18-80.00.2750.0-51.790.0000
20Q2 (6)1.93-11.47-21.540000.050.00.00001.512.03-28.10.18100.0-28.00.70.0-28.5710.408.7701.343.8812.610.030.00.00.92-1.08-5.150.010.00.03.0111.0711.070.3436.036.00.0860.060.00.29-68.13-39.580.71-41.32-8.97-0.11-22.22-175.00.18-78.05-59.090.0000
20Q1 (5)2.189.0-7.230000.050.00.00001.48-23.71-21.280.09-55.0-60.870.7-14.63-12.59.56-9.9701.297.57.50.030.00.00.93-1.06-5.10.010.00.02.710.00.00.250.025.00.050.025.00.9112.3518.181.218.0418.63-0.09-12.5-200.00.8212.3310.810.0000
19Q4 (4)2.07.530.0000.00.050.00.0000.01.947.780.00.253.850.00.82-17.170.010.6200.01.2-16.670.00.030.00.00.94-2.080.00.010.00.02.710.00.00.250.00.00.050.00.00.8132.790.01.1223.080.0-0.08-60.00.00.7330.360.00.0000.0

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