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)15.5144.95006.223.020033.286.053.12-4.03.79-8.4511.39-13.682.12-18.150037.23-6.60.323.2317.2613.111.9820.0005.621.087.65.41005.621.080.000
2022 (9)10.7-1.11005.04-56.40031.3818.373.2537.714.14-10.5813.19-24.462.5956.020.82-34.9239.86129.870.31-8.8215.268.691.6517.02005.5653.597.2143.34005.5653.590.000
2021 (8)10.82-5.170011.56-5.010026.518.562.3674.814.6328.6117.4718.471.66-32.791.26017.34126.960.3413.3314.046.041.4110.16003.6263.85.0344.13003.6263.80.000
2020 (7)11.41-37.00.3-16.6712.17231.610024.42-7.811.35-59.343.61.4114.7410.02.470.41007.64-52.720.3-9.0913.240.01.2834.74002.21-42.33.49-26.99002.21-42.30.01-51.35
2019 (6)18.11109.610.3680.03.6763.840026.4924.843.3242.493.55-9.913.40-27.822.4626.80016.16440.470.336.4513.240.00.9531.94003.8332.074.7832.04003.8332.070.01-36.62
2018 (5)8.6465.20.2100.02.24-34.880021.2214.332.3339.523.9424.2918.578.711.94-25.38002.99-25.440.3114.8113.2413.360.7230.91002.955.083.6249.59002.955.080.020
2017 (4)5.2313.70.1-73.683.4466.990018.568.541.67-12.573.17-9.1717.08-16.312.627.45004.01-4.30.27-10.011.680.00.5552.78001.87-13.432.42-3.97001.87-13.430.000
2016 (3)4.671.00.3802.0648.20017.112.431.914.373.490.8720.41-10.282.04-5.56004.19-6.050.37.1411.680.00.36100.0002.16-3.142.524.56002.16-3.140.000
2015 (2)2.69-61.46001.39-15.760015.21-2.441.83-57.743.4642.3922.7545.942.16-3.57004.46170.30.28366.6711.680.00.180002.2325.992.4136.16002.2325.990.000
2014 (1)6.98101.73001.650.00015.5910.654.33-9.792.4320.915.599.262.24-3.86001.65-50.00.060.011.683.5500001.7701.770001.7700.000
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)15.5183.9944.950006.2-24.8523.020007.54-4.31-12.020.02-98.28-95.353.791.88-8.4511.395.03-13.682.12-10.55-18.1500-100.037.23-4.07-6.60.32-5.883.2317.2613.1113.111.980.020.00005.620.541.087.60.535.410005.620.541.080.0000
23Q3 (19)8.432.31-20.70008.25-3.51-13.70007.88-15.63-4.371.16-12.78-5.693.72-18.6-18.2410.84-17.75-32.232.37-4.055.800-100.038.815.7517.710.34-10.536.2515.260.00.01.980.020.00005.5926.199.827.5618.1212.170005.5926.199.820.0000
23Q2 (18)8.24-13.631.350008.5530.73-21.70009.349.6227.951.33114.5243.014.573.6320.5813.18-2.47-5.092.47-3.1426.6700-100.036.7-5.8748.340.3835.7122.5815.260.08.691.9820.020.00004.43-28.3214.776.4-18.1616.150004.43-28.3214.770.0000
23Q1 (17)9.54-10.84-12.560006.5429.76-41.870008.52-0.5817.190.6244.19-7.464.416.52-4.9613.522.44-21.152.55-1.5450.890-100.0-100.038.99-2.18120.780.28-9.68-12.515.260.08.691.650.017.020006.1811.1544.067.828.4636.950006.1811.1544.060.0000
22Q4 (16)10.70.66-1.110005.04-47.28-56.40008.574.052.220.43-65.04-63.254.14-9.01-10.5813.19-17.54-24.432.5915.6256.020.82-1.2-34.9239.8620.9129.870.31-3.12-8.8215.260.08.691.650.017.020005.569.2353.597.216.9743.340005.569.2353.590.0000
22Q3 (15)10.6330.7544.6300-100.09.56-12.45-17.010008.2412.8816.221.2332.26123.644.5520.053.8816.0015.2-0.252.2414.87-21.40.83-11.7032.9733.27272.540.323.236.6715.268.698.691.650.017.020005.0931.87106.076.7422.3273.710005.0931.87106.070.000-100.0
22Q2 (14)8.13-25.48-27.0900-100.010.92-2.93-8.920007.30.413.110.9338.81126.833.79-18.326.1613.89-18.981.651.9515.38-25.860.94-13.76024.7440.09255.970.31-3.12-6.0614.040.06.041.6517.0228.910003.86-10.0235.445.51-3.533.740003.86-10.0235.440.000-100.0
22Q1 (13)10.910.838.3400-100.011.25-2.68-6.950007.2729.138.180.67-42.74191.34.640.2213.7317.14-1.824.481.691.81-36.471.09-13.49017.661.85138.010.32-5.88-8.5714.040.06.041.410.010.160004.2918.5175.825.7113.5253.490004.2918.5175.820.000-100.0
21Q4 (12)10.8247.21-5.170-100.0-100.011.560.35-5.010005.63-20.59-12.311.17112.73172.094.635.7128.6117.468.8618.431.66-41.75-32.791.260017.3495.93126.960.3413.3313.3314.040.06.041.410.010.160003.6246.5663.85.0329.6444.130003.6246.5663.80.00-100.0-100.0
21Q3 (11)7.35-34.08-28.783.5600.01066.6711.52-3.92308.510007.090.1419.970.5534.15292.864.3822.6916.1816.0417.394.652.858.379.20008.8527.34-45.570.3-9.09-11.7614.046.046.041.4110.1610.160002.47-13.3338.763.88-5.8327.210002.47-13.3338.760.0058.54-43.92
21Q2 (10)11.1510.72-16.670.566.6766.6711.99-0.83260.060007.085.3621.650.4178.260.03.57-12.5-2.9913.66-16.72-3.362.63-1.132.330006.95-6.33-52.620.33-5.71-13.1613.240.00.01.280.00.00002.8516.874.854.1210.7541.580002.8516.874.850.00-42.55-72.12
21Q1 (9)10.07-11.74-38.670.30.0-14.2912.09-0.66244.440006.724.677.180.23-46.51-37.844.0813.337.3716.4111.2815.792.667.694.720007.42-2.88-51.60.3516.67-14.6313.240.00.01.280.034.740002.4410.41-41.93.726.59-27.770002.4410.41-41.90.01-25.61-58.61
20Q4 (8)11.4110.56-37.00.30.0-16.6712.17331.56231.610006.428.63-2.730.43207.14-25.863.6-4.511.4114.74-3.8110.052.47-5.360.410007.64-53.01-52.720.3-11.76-9.0913.240.00.01.280.034.740002.2124.16-42.33.4914.43-26.990002.2124.16-42.30.01-17.24-51.35
20Q3 (7)10.32-22.8737.970.30.0-30.232.82-15.32-27.320005.911.55-19.480.14-65.85-87.163.772.45-24.4515.338.402.611.5615.4900016.2610.84108.190.34-10.533.0313.240.00.01.280.034.740001.789.2-45.93.054.81-28.070001.789.2-45.90.01-21.18-47.18
20Q2 (6)13.38-18.5185.580.3-14.2950.03.33-5.1325.190005.82-7.18-11.950.4110.81-56.383.68-3.16-14.0214.14-0.2202.571.1819.5300014.67-4.31158.730.38-7.3211.7613.240.00.01.2834.7434.740001.63-61.19-25.912.91-43.5-7.620001.63-61.19-25.910.01-14.72-39.48
20Q1 (5)16.42-9.33152.620.35-2.7875.03.51-4.3686.70006.27-5.05.380.37-36.21-47.143.87.04-0.5214.175.7702.543.2527.000015.33-5.14421.430.4124.2420.5913.240.00.00.950.031.940004.29.6616.675.157.7419.210004.29.6616.670.01-12.56-32.2
19Q4 (4)18.11142.110.00.36-16.280.03.67-5.410.0000.06.6-10.080.00.58-46.790.03.55-28.860.013.4000.02.468.850.0000.016.16106.910.00.330.00.013.240.00.00.950.00.0000.03.8316.410.04.7812.740.0000.03.8316.410.00.01-10.130.0

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