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)1.42-14.46000.070.0006.7629.751.2940.220.4451.726.5116.940.21-12.51.4111.91.32-5.040.176.252.130.00.4727.03001.4538.11.9133.57001.4538.10.15-1.01
2022 (9)1.66-10.270.1-77.270.07600.0005.2112.280.928.240.2911.545.57-0.660.2484.621.261.611.391444.440.16-20.02.1316.390.3732.14001.0514.131.4319.17001.0514.130.15-24.01
2021 (8)1.85-17.040.44633.330.010.0004.6413.730.8513.330.26-56.675.60-61.90.13-55.171.2442.530.090.00.2-16.671.830.00.2833.33000.9224.321.226.32000.9221.050.201.56
2020 (7)2.2335.980.0620.00.01-50.0004.081.750.7574.420.6-10.4514.71-11.980.2961.110.87-1.140.09-30.770.24-17.241.830.00.2123.53000.7468.180.9555.740.0200.7672.730.20174.47
2019 (6)1.6450.460.05-86.840.02-80.0004.0115.560.4365.380.6745.6516.7126.040.18-21.740.882.330.13-58.060.29-14.711.8322.00.1721.43000.4469.230.6152.5000.4469.230.0773.76
2018 (5)1.0984.750.38-22.450.142.86003.4720.070.2652.940.46-54.913.26-62.440.23-8.00.860.00.31138.460.34-2.861.515.380.147.69000.2652.940.433.33000.2652.940.04-18.59
2017 (4)0.59-39.180.49880.00.070.0002.8944.50.17-26.091.02155.035.2976.470.2578.570.86-5.490.13-35.00.35150.01.30.00.1330.0000.17-32.00.3-14.29000.17-32.00.050
2016 (3)0.97120.450.050.00.070.0002.0-11.50.239.520.4-21.5720.00-11.370.147.690.912.250.2-25.930.14-12.51.330.00.125.0000.258.70.3512.9000.258.70.000
2015 (2)0.4457.140.05-85.710.070.0002.268.130.21133.330.51-5.5622.57-12.660.13-23.530.891.140.27-18.180.16-15.791.020.480.0814.29000.23109.090.3172.22000.23109.090.000
2014 (1)0.28-71.130.35-12.50.07600.0002.09-5.00.0928.570.54-22.8625.84-18.80.1721.430.888700.00.33135.710.19111.110.8310.670.0716.67000.11-8.330.180.0000.11-8.330.000
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)1.4233.96-14.460-100.0-100.00.070.00.00001.845.1426.90.3719.358.820.44-30.1651.726.52-34.1917.110.21-8.7-12.51.411.4411.91.32-1.49-5.040.17-5.566.252.130.00.00.470.027.030001.4534.2638.11.9123.2333.570001.4534.2638.10.150.57-1.01
23Q3 (19)1.0634.18-13.820.13-43.48-87.620.070.0600.00001.758.732.580.313.3334.780.63-8.796.889.91-14.8756.940.230.021.051.399.4513.011.34-1.4776.320.18-5.265.882.130.00.00.470.027.030001.0840.2650.01.5525.042.20001.0840.2650.00.15-2.02-3.41
23Q2 (18)0.79-50.93-33.050.23360.0-75.790.070.075.00001.613.8725.780.3-6.2587.50.69122.5876.9211.64110.1948.280.2315.035.291.27-1.555.831.36-1.4561.90.1918.755.562.130.016.390.4727.0327.030000.7737.560.421.2431.9144.190000.7737.560.420.15-1.18-24.08
23Q1 (17)1.61-3.01-9.040.05-50.0-89.130.070.0600.00001.556.933.620.32-5.8868.420.316.924.05.54-0.556.060.2-16.6711.111.292.384.881.38-0.721433.330.160.0-15.792.130.016.390.370.032.140000.56-46.6736.590.94-34.2734.290000.56-46.6736.590.151.65-23.84
22Q4 (16)1.6634.96-10.270.1-90.48-77.270.07600.0600.00001.459.8510.690.3447.8321.430.29-9.3811.545.57-11.81-0.660.2426.3284.621.262.441.611.3982.891444.440.16-5.88-20.02.130.016.390.370.032.140001.0545.8314.131.4331.1919.170001.0545.8314.130.15-1.87-24.01
22Q3 (15)1.234.24-35.941.0510.53228.120.01-75.00.00001.323.128.20.2343.7515.00.32-17.95-5.886.31-19.57-17.950.1911.76-29.631.232.518.270.76-9.52744.440.17-5.56-19.052.1316.3916.390.370.032.140000.7250.016.131.0926.7419.780000.7250.016.130.15-22.99-24.1
22Q2 (14)1.18-33.33-25.790.95106.52131.710.04300.0300.00001.2810.3416.360.16-15.790.00.3956.0-27.787.8550.35-37.220.17-5.56-19.051.2-2.4418.810.84833.33833.330.18-5.26-18.181.830.00.00.3732.1476.190000.4817.07-4.00.8622.8621.130000.4817.07-4.00.20-0.86-2.14
22Q1 (13)1.77-4.32-4.840.464.55557.140.010.00.00001.16-11.4514.850.19-32.14-9.520.25-3.85-50.05.22-6.86-56.160.1838.46-30.771.23-0.8139.770.090.00.00.19-5.0-17.391.830.00.00.280.033.330000.41-55.4324.240.7-41.6727.2700-100.00.41-55.4320.590.201.43-2.46
21Q4 (12)1.85-3.65-17.040.4437.5633.330.010.00.00001.317.3820.180.2840.07.690.26-23.53-56.675.60-27.16-61.90.13-51.85-55.171.2419.2342.530.090.00.00.2-4.76-16.671.830.00.00.280.033.330000.9248.3924.321.231.8726.3200-100.00.9248.3921.050.20-1.991.56
21Q3 (11)1.9220.75-11.930.32-21.95357.140.010.00.00001.2210.918.930.225.011.110.34-37.04-12.827.69-38.46-14.990.2728.570.01.042.9719.540.090.0-10.00.21-4.55-16.01.830.00.00.2833.3333.330000.6224.029.170.9128.1731.8800-100.00.6224.026.530.20-0.70.6
21Q2 (10)1.59-14.520.630.41485.71215.380.010.00.00001.18.9112.240.16-23.81-5.880.548.022.7312.505.013.070.21-19.23-25.01.0114.7714.770.090.0-10.00.22-4.35-15.381.830.00.00.210.00.00000.551.5261.290.7129.0936.540-100.0-100.00.547.0656.250.20-1.19180.38
21Q1 (9)1.86-16.5910.710.0716.6775.00.010.00.00001.01-7.3413.480.21-19.2340.00.5-16.6751.5211.90-19.0542.140.26-10.348.330.881.150.00.090.0-10.00.23-4.17-17.861.830.00.00.210.023.530000.33-55.41-43.10.55-42.11-26.670.01-50.000.34-55.26-41.380.215.6201.3
20Q4 (8)2.232.2935.980.06-14.2920.00.010.0-50.00001.09-2.68-17.420.2644.448.330.653.85-10.4514.7162.52-11.980.297.4161.110.870.0-1.140.09-10.0-30.770.24-4.0-17.241.830.00.00.210.023.530000.7454.1768.180.9537.6855.740.02100.000.7655.172.730.20-2.92174.47
20Q3 (7)2.1837.97263.330.07-46.15-22.220.010.0-87.50001.1214.2941.770.185.88260.00.39-11.3614.719.05-18.1500.27-3.5717.390.87-1.14-1.140.10.0-60.00.25-3.85-21.881.830.020.390.210.023.530000.4854.84152.630.6932.6991.670.010.000.4953.12157.890.20176.77434.35
20Q2 (6)1.58-5.95128.990.13225.0550.00.010.0-87.50000.9810.114.260.1713.3388.890.4433.33-8.3311.0631.9900.2816.67100.00.880.00.00.10.0-61.540.26-7.14-21.211.830.020.390.2123.5323.530000.31-46.55121.430.52-30.6767.740.01000.32-44.83128.570.076.1890.16
20Q1 (5)1.682.44147.060.04-20.0-78.950.01-50.0-88.890000.89-32.58-7.290.15-37.5200.00.33-50.75-45.08.38-49.8700.2433.3371.430.880.01.150.1-23.08-64.290.28-3.45-20.01.830.020.390.170.021.430000.5831.8287.10.7522.9566.670000.5831.8287.10.07-3.871.51
19Q4 (4)1.64173.330.00.05-44.440.00.02-75.00.0000.01.3267.090.00.24380.00.00.6797.060.016.7100.00.18-21.740.00.880.00.00.13-48.00.00.29-9.380.01.8320.390.00.170.00.0000.00.44131.580.00.6169.440.0000.00.44131.580.00.0789.00.0

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