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)3.894.870.92-3.162.38255.22003.84-11.52-0.5700.5137.8413.2855.790.2-62.26000.86-74.02006.2858.990.47-2.080.15-37.5-0.5700.04-93.44-0.190-0.7600.000
2022 (9)1.95-1.020.95-40.990.67272.22004.34-7.86-0.4500.37-33.938.53-28.30.5339.47003.31-23.56003.9514.830.480.00.240.0-0.1200.61-42.45-0.160-0.2800.000
2021 (8)1.97-25.941.61-22.220.180004.71-22.15-0.6200.5614.2911.8946.80.38-32.14004.33455.13003.4414.290.480.00.240.00.33-67.651.06-39.08-0.2300.1-86.490.000
2020 (7)2.6629.132.07135.2300006.05-6.490.07-66.670.4953.128.1063.760.5643.59000.7813.040.01-50.03.012.380.484.350.24100.01.02-17.741.74-4.4-0.2800.74-26.00.000
2019 (6)2.063.00.8818.9200006.473.850.21-16.00.32-40.744.95-42.940.3939.29000.6900.020.02.940.680.466.980.1271.431.24-7.461.82-1.09-0.2401.0-18.030.000
2018 (5)2.0-47.370.74-26.7300006.2310.850.25-10.710.5431.718.6718.810.28-15.1500000.020.02.9213.620.437.50.0701.341.521.846.98-0.1201.22-2.40.000
2017 (4)3.8-13.041.0142.2500005.62-22.70.28-58.820.41-48.17.30-32.860.3322.22000.7500.020.02.575.760.421.21001.32-8.331.72-3.37-0.0701.25-13.190.000
2016 (3)4.37-5.210.7161.360.020.0007.27-9.690.689.680.7951.9210.8768.220.2722.7300000.02100.02.434.740.3322.22001.4418.031.7819.46001.445.880.000
2015 (2)4.6116.710.44-56.860.020.0008.050.370.62113.790.52-26.766.46-27.030.22-56.8600000.010.02.324.040.2712.5001.2252.51.4941.90.14250.01.3661.90.000
2014 (1)3.9554.91.02-28.170.02-94.59008.028.970.29123.080.7126.798.8516.350.5137.8400000.0102.2350.680.244.35000.821.211.0517.980.0400.8427.270.000
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)3.8-12.6494.870.92-17.86-3.162.38145.36255.220001.0116.09-12.17-0.0390.075.00.5118.637.8413.2822.9355.430.217.65-62.260000.86-71.14-74.020006.285.1958.990.470.0-2.080.150.0-37.5-0.57-5.56-375.00.04-50.0-93.44-0.19-26.67-18.75-0.76-10.14-171.430.0000
23Q3 (19)4.35-15.0454.81.12-11.11-32.120.9714.1294.00000.87-10.310.0-0.3-172.73-328.570.437.572.010.807.592.310.17-43.33-39.290002.98-8.02-9.150005.970.051.140.470.0-2.080.150.0-37.5-0.54-125.0-5500.00.08-78.38-89.04-0.1531.82-25.0-0.69-50.0-527.270.0000
23Q2 (18)5.12147.34108.131.260.0-26.320.8511.8488.890000.97-2.02-16.38-0.1115.3826.670.4-16.6714.2910.05-12.6933.520.3-33.33-26.830003.24-1.225.880005.9750.3850.760.47-2.08-2.080.15-37.5-37.5-0.244.0-442.860.37-22.92-53.75-0.22-46.67-46.67-0.46-15.0-475.00.0000
23Q1 (17)2.076.15-8.01.2632.63-26.320.7613.43181.480000.99-13.91-13.91-0.13-8.33-18.180.4829.73-14.2911.5134.71-6.060.45-15.0932.350003.28-0.910.310003.970.511.020.480.00.00.240.00.0-0.25-108.33-213.640.48-21.31-49.47-0.156.25-25.0-0.4-42.86-500.00.0000
22Q4 (16)1.95-30.6-1.020.95-42.42-40.990.6734.0272.220001.1532.18-9.45-0.12-71.437.690.3748.0-33.938.5552.1-28.130.5389.2939.470003.310.91-23.560003.950.014.830.480.00.00.240.00.0-0.12-1300.0-136.360.61-16.44-42.45-0.16-33.3330.43-0.28-154.55-380.00.0000
22Q3 (15)2.8114.23-9.351.65-3.51-38.20.511.1100000.87-25.0-18.69-0.0753.3350.00.25-28.57-13.795.62-25.363.060.28-31.71-54.10003.287.19123.1300-100.03.95-0.2519.340.480.00.00.240.00.00.01-85.71-97.830.73-8.75-38.66-0.1220.055.56-0.11-37.5-157.890.0000
22Q2 (14)2.469.33-1.61.710.0-16.990.4566.6700001.160.877.41-0.15-36.36-66.670.35-37.512.97.53-38.5841.070.4120.59-35.940003.06-6.42183.3300-100.03.960.7631.560.480.00.00.240.00.00.07-68.18-89.390.8-15.79-42.45-0.15-25.046.43-0.08-180.0-121.050.0000
22Q1 (13)2.2514.2124.311.716.2198.840.2750.000001.15-9.45-10.85-0.1115.3859.260.560.064.7112.253.06125.980.34-10.5313.330003.27-24.48319.2300-100.03.9314.2430.560.480.00.00.240.00.00.22-33.33-70.670.95-10.38-35.37-0.1247.8357.140.10.0-78.720.0000
21Q4 (12)1.97-36.45-25.941.61-39.7-22.220.18000001.2718.69-32.45-0.137.14-1400.00.5693.114.2911.89118.1147.040.38-37.7-32.140004.33194.56455.130-100.0-100.03.443.9314.290.480.00.00.240.00.00.33-28.26-67.651.06-10.92-39.08-0.2314.8117.860.1-47.37-86.490.0000
21Q3 (11)3.124.034.22.6729.6148.330000001.07-0.93-31.41-0.14-55.56-275.00.29-6.45-12.125.452.16-10.140.61-4.6948.780001.4736.1188.460.010.0-50.03.319.979.970.480.00.00.240.00.00.46-30.3-54.461.19-14.39-31.21-0.273.5725.00.19-50.0-70.770.0000
21Q2 (10)2.538.12-6.722.06139.5333.770000001.08-16.28-29.87-0.0966.67-400.00.31-8.82-35.425.34-1.6-36.640.64113.33106.450001.0838.4650.00.010.0-50.03.010.02.380.480.00.00.240.00.00.66-12.0-29.031.39-5.44-15.76-0.280.00.00.38-19.15-41.540.0000
21Q1 (9)1.81-31.95-16.970.86-58.45-29.510000001.29-31.3819.44-0.27-2800.0-350.00.34-30.6188.895.42-32.9481.660.3-46.430.00000.780.08.330.010.0-50.03.010.02.380.480.04.350.240.0100.00.75-26.47-36.441.47-15.52-16.48-0.280.0-3.70.47-36.49-48.350.0000
20Q4 (8)2.6615.1529.132.0715.0135.230000001.8820.5149.210.01-87.5133.330.4948.4853.128.0933.2963.230.5636.5943.590000.780.013.040.01-50.0-50.03.010.02.380.480.04.350.240.0100.01.020.99-17.741.740.58-4.4-0.2822.22-16.670.7413.85-26.00.0000
20Q3 (7)2.31-13.8186.291.816.88157.140000001.561.3-14.290.08166.6760.00.33-31.25-44.076.07-27.9600.4132.2620.590000.788.3300.020.00.03.012.383.080.480.04.350.240.0100.01.018.6-20.471.734.85-6.49-0.36-28.57-100.00.650.0-40.370.0000
20Q2 (6)2.6822.9478.671.5426.23156.670000001.5442.59-17.650.03150.0-72.730.48166.67-38.468.42182.1100.313.3363.160000.720.000.020.00.02.940.00.680.484.354.350.24100.0100.00.93-21.19-24.391.65-6.25-8.84-0.28-3.7-250.00.65-28.57-43.480.0000
20Q1 (5)2.185.831.871.2238.6410.910000001.08-14.29-28.48-0.06-100.0-166.670.18-43.75-70.492.99-39.7400.3-23.087.140000.724.3500.020.00.02.940.00.680.460.06.980.120.071.431.18-4.84-18.061.76-3.3-8.81-0.27-12.5-440.00.91-9.0-34.530.0000
19Q4 (4)2.0666.130.00.8825.710.0000.0000.01.26-30.770.0-0.03-160.00.00.32-45.760.04.9500.00.3914.710.0000.00.6900.00.020.00.02.940.680.00.460.00.00.120.00.01.24-2.360.01.82-1.620.0-0.24-33.330.01.0-8.260.00.0000.0

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