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)9.078.579.3345.10.06-53.850011.88-19.891.01-56.096.69-13.3456.318.185.739.02001.225.00.05150.02.830.01.1324.180.240.01.99-31.853.36-17.442.21294.644.220.690.03-7.61
2022 (9)5.04-2.336.4323.650.13-31.580014.830.072.345.577.7227.8152.0627.734.119.19000.96-11.930.02-33.332.830.00.9121.330.240.02.9233.334.0728.390.56-33.333.4814.850.04145.5
2021 (8)5.1644.545.292.590.190.00014.8268.991.58251.116.0466.3940.76-1.543.4441.56001.09-14.840.030.02.830.00.755.630.24-7.692.19106.63.1756.930.84121.053.03110.420.01-11.0
2020 (7)3.57-33.272.735.00.1958.33008.7715.70.45-47.063.6348.7741.3928.582.4319.12001.2856.10.03-40.02.830.00.7114.520.268.331.06-32.052.02-16.530.3801.4410.770.020
2019 (6)5.355.312.033.330.12-52.00.407.58-17.790.85-2.32.44-31.8432.19-17.12.04-8.110.2500.82-12.770.050.02.830.00.6216.980.24-25.01.56-0.642.420.0-0.2601.3-2.260.000
2018 (5)5.082.421.5-16.670.2525.0009.22-5.630.8733.853.5810.8438.8317.452.2226.14000.94-32.370.0525.02.8310.120.5312.770.3233.331.576.082.4211.01-0.2401.3314.660.000
2017 (4)4.9642.531.8800.00.20009.772.950.65-44.923.23-18.8433.06-21.171.76-14.56001.39363.330.0402.570.00.4734.290.240.01.48-20.02.18-10.66-0.3201.16-27.040.000
2016 (3)3.4827.010.2000009.49-2.271.180.03.98-2.6941.94-0.432.06-3.29000.30002.573.630.3552.170.240.01.8512.122.4415.09-0.2601.59-14.050.000
2015 (2)2.74-17.720000009.7115.871.1824.214.0917.8742.121.722.1343.920000002.480.00.2364.290.240.01.6538.662.1235.90.2-35.481.8523.330.000
2014 (1)3.3321.530000008.3800.9503.4741.6341.4101.4848.000000.0102.480.00.1440.00.240.01.1954.551.5641.820.3101.594.810.000
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)9.064.5378.579.3328.8745.10.06-53.85-53.850004.6695.844.720.541700.0800.06.6944.81-13.3456.3627.248.275.723.3839.020001.2-25.4725.00.050.0150.02.830.00.01.130.024.180.240.00.01.9935.37-31.853.3618.73-17.442.2148.32294.644.241.8920.690.03-11.92-7.61
23Q3 (19)5.471.4823.487.2420.6724.830.130.00.00002.384.85-29.790.03-90.0-94.234.62-6.1-39.3744.303.0-9.784.6234.69-3.550001.6178.8961.00.05150.066.672.830.00.01.130.024.180.240.00.01.472.08-48.62.831.07-29.251.4912.88101.352.967.25-17.780.042.695.85
23Q2 (18)5.39-3.0626.236.0-9.546.340.130.0-18.750002.27-11.33-46.960.3114.29-67.394.92-23.6-28.1843.01-10.180.083.43-6.79-24.780000.9-3.23-12.620.020.0-33.332.830.00.01.1324.1824.180.240.00.01.445.88-39.752.811.55-20.681.3269.23116.392.7628.97-8.00.04-11.17138.14
23Q1 (17)5.5610.3223.836.633.1161.710.130.0-18.750002.56-20.5-35.030.14133.33-82.286.44-16.585.447.88-8.0227.583.68-10.24-6.840000.93-3.12-12.260.020.00.02.830.00.00.910.021.330.240.00.01.36-53.42-54.362.51-38.33-36.780.7839.29-19.592.14-38.51-45.820.0415.0208.14
22Q4 (16)5.0413.77-2.336.4310.8623.650.130.0-31.580003.22-5.01-17.650.06-88.46-79.317.721.3127.8152.066.0327.814.1-14.4119.190000.96-4.0-11.930.02-33.33-33.332.830.00.00.910.021.330.240.00.02.922.133.334.071.7528.390.56-24.32-33.333.48-3.3314.850.040.92145.5
22Q3 (15)4.433.757.525.841.460.00.13-18.75-31.580003.39-20.79-11.020.52-43.4820.937.6211.2432.9849.1014.2514.734.795.0429.460001.0-2.91-11.50.030.050.02.830.00.00.910.021.330.240.00.02.8619.6749.744.013.3138.410.7421.3148.03.620.049.380.04131.0296.1
22Q2 (14)4.27-4.92.44.10.0-25.450.160.0-15.790004.288.63-7.360.9216.4616.466.8512.1128.2842.9714.5-0.854.5615.4442.950001.03-2.83-13.450.0350.00.02.830.00.00.9121.3321.330.240.00.02.39-19.861.493.53-11.0843.50.61-37.11-20.783.0-24.0533.330.0214.94-11.13
22Q1 (13)4.49-12.9849.174.1-21.15-2.380.16-15.79-15.790003.940.7758.230.79172.411216.676.111.1641.4437.53-7.85-17.213.9514.8313.830001.06-2.75-13.110.02-33.33-33.332.830.00.00.750.05.630.240.0-7.692.9836.07166.073.9725.2490.870.9715.48130.953.9530.36156.490.01-8.38-22.64
21Q4 (12)5.1625.2444.545.2-10.3492.590.190.00.00003.912.6258.30.29-32.56185.296.045.4166.3940.73-4.83-1.493.44-7.0341.560001.09-3.54-14.840.0350.00.02.830.00.00.750.05.630.240.0-7.692.1914.66106.63.179.6956.930.8468.0121.053.0325.73110.420.01-19.39-11.0
21Q3 (11)4.12-1.25.15.85.4581.250.190.011.760003.81-17.5339.050.43-45.5748.285.737.352.842.79-1.27-9.053.715.9935.530001.13-5.04-15.040.02-33.33-50.02.830.00.00.750.05.630.240.0-7.691.9129.0537.412.8917.4822.980.5-35.061350.02.417.1178.520.024.69-29.34
21Q2 (10)4.1738.54-5.235.530.95150.00.190.000004.6285.54152.460.791216.67276.195.3423.6167.443.34-4.382.993.19-8.0722.220001.19-2.46-14.390.030.0-92.52.830.00.00.755.635.630.24-7.69-7.691.4832.1485.02.4618.2739.770.7783.33326.472.2546.1389.130.020.04397.06
21Q1 (9)3.01-15.69-39.444.255.5637.250.190.058.330002.490.8143.10.06117.65400.04.3219.0134.1645.339.6411.073.4742.852.860001.22-4.6956.410.030.0-92.682.830.00.00.710.014.520.260.08.331.125.66-27.272.082.97-13.330.4210.53197.671.546.9438.740.025.41297.35
20Q4 (8)3.57-8.93-33.272.7-15.6235.00.1911.7658.3300-100.02.47-9.8548.8-0.34-217.24-585.713.63-3.248.7741.34-12.1328.442.43-10.9919.1200-100.01.28-3.7656.10.03-25.0-40.02.830.00.00.710.014.520.260.08.331.06-23.74-32.052.02-14.04-16.530.381050.0246.151.446.6710.770.02-36.00
20Q3 (7)3.92-10.91-35.743.245.4552.380.17041.6700-100.02.7449.7316.60.2938.1-23.683.7517.5565.9347.0511.802.734.643.6800-100.01.33-4.3258.330.04-90.00.02.830.00.00.710.014.520.260.08.331.3973.75-6.712.3533.520.0-0.0488.2488.571.35193.4818.420.03636.470
20Q2 (6)4.4-11.47-32.12.2-28.1-8.330-100.0-100.00001.835.17-14.490.211150.0-34.383.19-0.9320.3842.083.1202.6114.9829.8500-100.01.3978.2157.950.4-2.44900.02.830.00.00.7114.5214.520.268.338.330.8-48.05-27.931.76-26.67-10.66-0.3420.93-183.330.46-58.56-53.540.00-20.020
20Q1 (5)4.97-7.1-6.933.0653.091.250.120.0-40.00-100.001.744.8221.68-0.02-128.57-122.223.2231.9745.0540.8126.7802.2711.277.080-100.000.78-4.88-13.330.41720.0720.02.830.00.00.620.016.980.240.0-25.01.54-1.28-6.672.4-0.83-4.0-0.43-65.38-1333.331.11-14.62-31.480.0000
19Q4 (4)5.35-12.30.02.0-4.760.00.120.00.00.433.330.01.66-29.360.00.07-81.580.02.447.960.032.1900.02.047.370.00.25-7.410.00.82-2.380.00.0525.00.02.830.00.00.620.00.00.240.00.01.564.70.02.422.980.0-0.2625.710.01.314.040.00.0000.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。