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)4.8519.165.8879.270.18100.00013.45-20.71.88-38.364.03-20.5129.960.233.26-44.4600000.12500.03.460.01.0541.89004.07-10.755.12-3.58-0.0604.01-8.660.000
2022 (9)4.0727.193.28195.50.09-30.770016.964.243.0520.555.07-13.7829.89-17.285.8742.48000.18-18.180.02-50.03.464.850.7451.02004.5640.315.3141.98-0.1704.3950.340.000
2021 (8)3.231.151.11-40.960.1362.50016.2736.382.53112.615.8833.6436.14-2.014.1253.16000.22-31.250.04-33.333.315.380.4932.43003.2578.573.7470.0-0.3302.9260.440.000
2020 (7)2.4415.091.88-4.080.08700.00011.9318.121.1927.964.427.1736.887.662.6910.25000.32966.670.06-33.332.8610.00.3732.14001.8246.772.244.74001.8246.770.000
2019 (6)2.12152.381.96-33.110.01-75.00010.12.540.9329.173.460.8734.26-1.622.44-39.45000.03-25.00.0912.52.610.170.2833.33001.2444.191.5242.06001.2444.190.000
2018 (5)0.8431.252.9351.030.04-33.33009.8529.430.725.883.4331.9234.821.924.0316.47000.04-50.00.080.02.369.770.2150.0000.864.881.0711.46000.864.880.000
2017 (4)0.6488.241.9412.140.06200.0007.6115.650.68142.862.66.1234.17-8.243.4658.72000.0833.330.08700.02.1510.260.1427.27000.82141.180.96108.7000.82141.180.000
2016 (3)0.34-15.01.732.980.02-50.0006.5828.520.28300.02.4536.1137.235.912.18-4.8000.06-25.00.010.01.950.00.1110.0000.34385.710.46155.56000.34385.710.000
2015 (2)0.448.151.68-16.830.040.0005.123.230.0716.671.84.0535.160.792.290.88000.08-33.330.01-83.331.953.170.10.0000.0716.670.1820.0000.0716.670.000
2014 (1)0.2702.0200.040004.9612.730.06-84.211.73034.8802.270000.1200.0601.8913.860.10000.06-86.670.150000.06-86.670.000
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)4.8532.8819.165.88-2.4979.270.18-28.0100.00003.26-2.4-20.870.04-94.37-93.14.03-7.36-20.5129.96-1.430.293.26-16.2-44.4600000-100.00.12-7.69500.03.460.00.01.050.041.890004.070.99-10.755.120.79-3.58-0.0625.064.714.011.52-8.660.0000
23Q3 (19)3.65-8.2960.096.0346.3697.060.2513.641150.00003.34-4.84-17.940.711.439.234.35-4.81-25.2630.400.04-9.693.89-16.16-36.330000-100.0-100.00.13550.0550.03.460.00.01.050.041.890004.0321.391.05.0816.257.4-0.0827.2760.03.9523.054.220.0000
23Q2 (18)3.981.2764.464.1222.9983.930.2222.2269.230003.515.09-23.530.759.09-30.04.578.29-27.6930.3916.07-15.484.64-16.7-14.070000.05-44.44-68.750.020.0-33.333.460.00.01.0541.8941.890003.3213.7-0.64.3719.077.11-0.1115.3854.173.2115.053.550.0000
23Q1 (17)3.93-3.441.813.352.1359.520.18100.038.460003.34-18.93-20.290.44-24.14-46.994.22-16.77-28.3526.18-12.38-25.335.57-5.1120.30000.09-50.0-52.630.020.0-33.333.460.04.850.740.051.020002.92-35.965.83.67-30.8912.92-0.1323.5353.572.79-36.4512.50.0000
22Q4 (16)4.0778.5127.193.287.19195.50.09350.0-30.770004.121.23-7.210.58-10.77-4.925.07-12.89-13.7829.88-11.24-17.385.87-3.9342.480000.18-28.0-18.180.020.0-50.03.460.04.850.740.051.020004.5614.2940.315.3112.2641.98-0.1715.048.484.3915.8350.340.0000
22Q3 (15)2.28-5.79-1.33.0636.61385.710.02-84.62-84.620004.07-11.33-6.650.65-35.0-9.725.82-7.915.8233.66-6.37-6.486.1113.1554.680000.2556.25-3.850.02-33.33-60.03.460.04.850.740.051.020003.9919.4651.714.7315.9351.12-0.216.6750.03.7922.2669.960.0000
22Q2 (14)2.42-37.31-10.72.246.671766.670.130.000004.599.5520.471.020.4858.736.327.337.0935.952.5410.115.416.6347.950000.16-15.7900.030.0-50.03.464.854.850.7451.0251.020003.3421.0174.874.0825.5469.29-0.2414.2947.833.125.0113.790.0000
22Q1 (13)3.8620.6210.62.189.19135.960.130.000004.19-5.6314.790.8336.0745.615.890.1722.235.06-3.0513.44.6312.3848.870000.19-13.6400.03-25.0-50.03.30.01.230.490.032.430002.76-15.0815.483.25-13.117.75-0.2815.1546.152.48-15.0732.620.0000
21Q4 (12)3.238.5331.151.1176.19-40.960.130.062.50004.441.8328.320.61-15.2841.865.886.9133.6436.160.4719.54.124.353.160000.22-15.38-31.250.04-20.0-33.333.30.015.380.490.032.430003.2523.5778.573.7419.4970.0-0.3317.502.9230.9460.440.0000
21Q3 (11)2.31-14.767.440.63425.0-65.570.130333.330004.3614.4436.250.7214.29125.05.519.3146.2835.9910.2531.343.958.2248.50000.260-29.730.05-16.67-28.573.30.015.380.490.032.430002.6337.787.863.1329.8876.84-0.413.0402.2353.7959.290.0000
21Q2 (10)2.71-22.3512.450.12-86.52-91.2400-100.00003.814.38-27.840.6310.5343.184.61-4.3628.0632.655.619.83.6517.3641.4700000-100.00.060.0-25.03.31.2315.380.4932.4332.430001.91-20.0876.852.41-12.6866.21-0.4611.5401.45-22.4634.260.0000
21Q1 (9)3.4943.0347.880.89-52.66-52.660-100.0-100.00003.655.4940.380.5732.5696.554.829.5536.9330.922.1711.643.1115.6133.480000-100.0-100.00.060.0-25.03.2613.9925.380.370.032.140002.3931.3256.212.7625.4552.49-0.52001.872.7522.220.0000
20Q4 (8)2.4413.4915.091.882.73-4.080.08166.67700.00003.468.1231.060.4334.3859.264.417.0227.1730.2610.42-11.582.691.1310.250000.32-13.51966.670.06-14.29-33.332.860.010.00.370.032.140001.8230.046.772.224.2944.740001.8230.046.770.0000
20Q3 (7)2.15-10.794.371.8333.58-21.790.03200.0200.00003.2-39.3918.960.32-27.2733.333.764.447.1227.410.5602.663.18.570000.3760.87825.00.07-12.5-30.02.860.010.00.370.032.140001.429.6344.331.7722.0741.60001.429.6344.330.0000
20Q2 (6)2.412.1247.851.37-27.13-36.570.010.0-50.00005.28103.0810.460.4451.724.763.62.2719.2127.25-1.602.5810.73-5.490000.23666.67475.00.080.0-20.02.8610.010.00.3732.1432.140001.08-29.4145.951.45-19.8943.560001.08-29.4145.950.0000
20Q1 (5)2.3611.3201.88-4.0800.010.000002.6-1.5200.297.4103.521.73027.69-19.0802.33-4.5100000.030.000.08-11.1102.60.000.280.000001.5323.3901.8119.0800001.5323.3900.0000
19Q4 (4)2.122.910.01.96-16.240.00.010.00.0000.02.64-1.860.00.2712.50.03.46-1.420.034.2200.02.44-0.410.0000.00.03-25.00.00.09-10.00.02.60.00.00.280.00.0000.01.2427.840.01.5221.60.0000.01.2427.840.00.0000.0

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