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)10.01-4.58000.30.00013.71-3.182.72-22.292.01-7.814.66-4.775.2216.52001.9-13.640.0433.333.470.01.5229.910.02-75.04.41-7.555.96-1.0-0.0704.34-8.630.01230.02
2022 (9)10.4911.24000.3233.330014.1629.913.552.172.1845.3315.4011.874.482.75002.2528.570.030.03.470.01.1724.470.0814.294.7747.226.0241.31-0.0204.7550.320.000
2021 (8)9.4384.54000.09-30.770010.949.322.343.751.57.9113.76-27.734.36170.81000.35-43.550.03200.03.479.810.9420.510.0703.2432.794.2631.89-0.0803.1633.330.000
2020 (7)5.1155.32000.1362.5007.35.041.616.791.39-24.8619.04-28.471.61-7.47000.6219.230.01-50.03.163.270.7820.0002.4419.613.2320.52-0.0702.3721.540.000
2019 (6)3.2915.03000.080.0006.9556.881.37110.771.8566.6726.626.241.7459.63000.52-13.330.020.03.0613.330.6512.07002.0460.632.6844.86-0.0901.9559.840.000
2018 (5)2.86-14.37000.08700.0004.43-25.550.65-55.781.114.7225.0640.651.09-2.68000.6-13.040.02-33.332.72.660.5831.82001.27-35.861.85-23.55-0.0501.22-37.110.000
2017 (4)3.3419.71000.010005.9501.4701.06-8.6217.8201.1210.890.0600.69-1.430.03-25.02.6360.370.44120.0001.98-17.152.42-6.56-0.0401.94-18.490.000
2016 (3)2.79000000000001.1600.0001.010000.700.0401.6400.20002.3902.590-0.0102.3800.000
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)10.016.15-4.580000.30.00.00003.25-25.8-19.750.51-44.57-52.782.013.61-7.814.669.65-4.775.22-8.116.520001.9-4.04-13.640.04100.033.333.470.00.01.520.029.910.020.0-75.04.4112.79-7.555.969.36-1.0-0.070-250.04.3411.0-8.630.01377.3230.02
23Q3 (19)9.43-15.274.310000.30.0-23.080004.3867.1822.690.92100.013.581.9430.2-3.9613.3722.93-8.535.68-2.2434.920001.98-3.41-22.660.02-33.330.03.470.00.01.520.029.910.020.0-75.03.9130.775.965.4520.3110.320100.0-100.03.9134.365.390.00-6.450
23Q2 (18)11.13-5.8411.190000.30.036.360002.62-24.28-24.930.46-44.58-48.891.49-22.4-24.3710.88-17.47-29.285.8110.4636.710002.05-3.7669.420.030.050.03.470.00.01.5229.9129.910.02-75.0-75.02.996.033.824.5311.39.69-0.08-300.0-100.02.913.932.460.00-22.170
23Q1 (17)11.8212.6815.320000.30.0233.330003.46-14.5713.440.83-23.1516.91.92-11.9330.6113.18-14.45.335.2617.4118.740002.13-3.18565.620.030.050.03.470.00.01.170.024.470.080.014.292.82-40.88-28.614.07-32.39-18.11-0.020.00.02.8-41.05-28.750.00-5.030
22Q4 (16)10.4916.0411.240000.3-23.08233.330004.0513.459.161.0833.3330.122.187.9245.3315.405.3311.874.486.412.750002.2-14.06528.570.0350.00.03.470.00.01.170.024.470.080.014.294.7729.2747.226.0221.8641.31-0.02-200.075.04.7528.0350.320.0000
22Q3 (15)9.04-9.695.730000.3977.27200.00003.572.2939.450.81-10.084.092.022.5474.1414.62-4.9614.294.21-0.94-4.970002.56111.57392.310.020.0-33.333.470.00.01.170.024.470.080.014.293.6928.1252.484.9419.6144.020.02150.0120.03.7130.6359.910.0000
22Q2 (14)10.01-2.3489.220000.22144.4469.230003.4914.4343.620.926.7666.671.9734.0174.3415.3822.9211.874.25-4.0619.050001.21278.12120.00.020.0100.03.470.09.811.1724.4750.00.0814.2902.88-27.09-17.04.13-16.9-2.82-0.04-100.060.02.84-27.74-15.730.0000
22Q1 (13)10.258.780.780000.090.0-30.770003.05-17.7938.640.71-14.4644.91.47-2.024.5812.51-9.09-21.864.431.6175.10000.32-8.57-45.760.02-33.33100.03.470.09.810.940.020.510.070.003.9521.9134.814.9716.6733.96-0.0275.075.03.9324.3737.890.0000
21Q4 (12)9.4310.2984.540000.09-30.77-30.770003.7144.9297.340.8388.6488.641.529.317.9113.767.6-48.824.36-1.58170.810000.35-32.69-43.550.030.0200.03.470.09.810.940.020.510.070.003.2433.8832.794.2624.231.89-0.0820.0-14.293.1636.2133.330.0000
21Q3 (11)8.5561.63103.090000.130.044.440002.565.3549.710.44-18.5237.51.162.65-3.3312.79-6.97-64.944.4324.09183.970000.52-5.4515.560.03200.0200.03.479.819.810.9420.5120.510.07002.42-30.2621.03.43-19.2923.38-0.10.00.02.32-31.1622.110.0000
21Q2 (10)5.29-6.740.320000.130.044.440002.4310.4553.80.5410.254.291.13-4.247.6213.75-14.14-79.313.5741.1187.890000.55-6.7814.580.010.00.03.160.00.00.780.00.00003.4718.43106.554.2514.5672.06-0.1-25.016.673.3718.25116.030.0000
21Q1 (9)5.6710.9600000.130.000002.217.0200.4911.3601.18-15.11016.01-40.4502.5357.1400000.59-4.8400.010.003.160.000.780.000002.9320.0803.7114.860-0.08-14.2902.8520.2500.0000
20Q4 (8)5.1121.3800000.1344.4400001.889.9400.4437.501.3915.83026.89-26.2901.613.2100000.6237.7800.010.003.160.000.780.000002.4422.003.2316.190-0.0730.002.3724.7400.0000
20Q3 (7)4.2111.6700000.090.000001.718.2300.32-8.5701.214.29036.47-45.1201.56-17.8900000.45-6.2500.010.003.160.000.780.000002.019.0502.7812.550-0.116.6701.921.7900.0000
20Q2 (6)3.77000000.09000001.58000.35001.050066.46001.9000000.48000.01003.16000.78000001.68002.4700-0.12001.56000.0000

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。