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)23.1680.094.7520.568.32867.440059.97-11.487.16-36.929.78-20.3616.31-10.0317.47-25.8526.568.8121.9-23.371.046.1220.686.056.4920.630019.19-2.3425.682.113.04641.4622.2310.820.1214.92
2022 (9)12.86-16.03.94885.00.86-95.00067.7518.7111.35262.6212.2863.9518.1338.1123.5622.8424.415.9928.5872.580.9822.519.510.115.386.320.13-27.7819.6569.9825.1549.70.41020.0675.50.10-39.02
2021 (8)15.3161.330.4-81.2217.212290.280057.0734.633.13255.687.49-10.0813.12-33.2119.1827.723.03-14.3916.56-43.110.82.5617.710.05.061.810.18-78.3111.5625.5216.811.85-0.13011.4326.580.1719.68
2020 (7)9.4981.82.13-85.490.7200042.3910.390.88-65.498.3332.8519.6520.3515.0218.2726.912.2729.111612.350.78-3.717.710.04.975.30.830.09.21-17.6915.02-10.22-0.1809.03-12.840.14113.2
2019 (6)5.22-28.214.6863.11000038.4-2.272.55-16.946.27-18.7816.33-16.912.73.9323.962.881.7608.330.813.8517.710.44.727.030.83151.5211.19-10.9816.73-3.35-0.83010.36-11.750.07-8.75
2018 (5)7.27-0.689.080.0000039.29-11.973.070.667.7218.7719.6534.9112.2213.1523.292205.940.2400.78-4.8817.6442.834.417.30.330.012.571.5317.312.85-0.83011.74-8.210.07-45.7
2017 (4)7.3217.315.0146.310.24-29.410044.63-7.543.05-49.086.5-11.3214.56-4.0910.816.631.01188.57000.82-26.1312.352.574.1117.090.33153.8512.38-4.6216.831.20.41012.790.080.13-20.02
2016 (3)6.24-9.172.03-15.060.343300.00048.2713.155.9924.797.3351.4515.1933.859.267.420.35-10.26001.119.912.045.83.5115.840.130.012.9840.1716.6333.9-0.2012.7837.720.1757.37
2015 (2)6.8726.522.39-58.510.010.00042.6613.224.821.524.84-2.0211.35-13.468.621.650.39-23.531.3613500.01.01-0.9811.3813.573.0315.210.13-23.539.2658.0212.4243.420.02-81.829.2855.440.1122.65
2014 (1)5.4313.365.765660.00.0100037.6836.823.9561.894.9441.1413.113.168.4825.630.51-7.270.01-99.261.0217.2410.029.992.6310.040.17-48.485.8622.348.6615.160.1105.9725.420.0961.09
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)23.167.7780.094.754.6320.568.32636.28867.4400013.31-11.85-31.5-0.21-107.87-107.249.78-16.2-20.3616.31-7.64-10.0417.47-0.46-25.8526.561.928.8121.9-32.22-23.371.047.226.1220.680.06.056.490.020.6300-100.019.19-1.03-2.3425.68-0.772.113.044.47641.4622.23-0.3110.820.12-2.7614.92
23Q3 (19)21.49-9.4890.514.54354.037.581.138.65-89.7100015.1-1.88-19.62.6719.73-36.1211.675.61-0.6817.6611.49-7.4617.55-11.0-27.0326.062.89.9632.31-4.1886.220.973.190.020.686.056.986.490.020.6300-100.019.3916.1115.8325.8811.616.312.9113.2314650.022.315.7233.370.12-12.3310.89
23Q2 (18)23.7451.31176.371.0-78.95-56.521.049.47-93.6600015.39-4.824.772.23-9.72-11.8611.05-1.529.7315.84-2.5-11.1219.72-7.59-10.225.35-0.211.1833.7210.74142.420.94-1.054.4419.50.010.116.4920.6320.630-100.0-100.016.7-24.4732.9623.19-16.0428.332.5741.99726.8319.27-19.4458.60.1444.177.33
23Q1 (17)15.6922.01104.564.7520.561087.50.9510.47-94.200016.17-16.788.962.47-14.8341.9511.22-8.6322.7616.24-10.399.4821.34-9.425.0225.44.068.4530.456.54103.680.95-3.0617.2819.50.010.115.380.06.320.130.0-27.7822.1112.52114.6627.629.8277.731.81341.461745.4523.9219.24134.740.10-6.5-29.17
22Q4 (16)12.8614.01-16.03.9419.39885.00.86-92.17-95.000019.433.4646.422.9-30.6262.9212.284.5163.9518.13-4.9938.1323.56-2.0422.8424.413.05.9928.5864.7372.580.981.0322.519.50.8810.115.380.06.320.130.0-27.7819.6517.3869.9825.1513.0349.70.412150.0415.3820.0619.9875.50.10-6.16-39.02
22Q3 (15)11.2831.3240.33.343.48-0.910.98-33.0914.9700018.7827.8436.984.1865.22608.4711.7516.687.0119.087.08-2.4124.059.5233.6123.73.953.3617.3524.73-29.50.977.7825.9719.339.159.155.380.06.320.130.0-27.7816.7433.2871.5222.2523.1348.23-0.0295.1294.2916.7237.6177.680.11-15.15-33.35
22Q2 (14)8.5911.9937.442.3475.0-36.6416.410.18772.8700014.69-1.01-25.732.5345.4548.7210.0710.18-5.5317.8220.1-11.5921.968.0725.8522.8-2.650.5313.91-6.96-52.20.911.1121.6217.710.00.05.386.328.250.13-27.78-84.3412.5621.9445.7118.0716.2825.31-0.41-272.73-215.3812.1519.2343.110.13-4.85-24.9
22Q1 (13)7.67-49.9-25.240.40.0-90.3116.38-4.82795.0800014.8411.8343.941.74-2.25370.279.1422.0352.5914.8413.064.820.325.9417.2523.421.69-10.6814.95-9.72-46.550.811.255.1917.710.00.05.060.01.810.180.0-78.3110.3-10.925.4615.54-7.510.92-0.1115.38-257.1410.19-10.8523.070.14-19.5-16.6
21Q4 (12)15.3190.4261.330.4-87.99-81.2217.2180.212290.2800013.27-3.217.361.78201.691012.57.49-31.79-10.0813.12-32.87-33.219.186.5627.723.030.44-14.3916.56-32.71-43.110.83.92.5617.710.00.05.060.01.810.180.0-78.3111.5618.4425.5216.811.9311.85-0.1362.8627.7811.4321.4726.580.172.5519.68
21Q3 (11)8.0428.6444.093.33-8.2660.19.55407.981848.9800013.71-30.6931.320.5951.28353.8510.983.088.3419.55-3.038.518.03.159.5622.931.1-11.1924.61-15.4313.880.774.05-3.7517.710.00.05.061.811.810.18-78.31-78.319.7613.236.7815.014.090.47-0.35-169.2330.09.4110.848.910.16-4.3925.96
21Q2 (10)6.25-39.08-2.53.63-12.1178.821.882.73571.4300019.7891.85115.00.395.41-26.4210.6677.9683.4820.1642.3636.7117.450.6917.1922.68-13.5-11.4429.14.0421.550.74-3.9-8.6417.710.00.04.970.00.00.830.00.08.624.99-3.6914.422.93-2.24-0.13-285.7187.628.492.547.470.175.6782.49
21Q1 (9)10.268.1156.644.1393.9138.731.83154.172514.2900010.31-16.59-0.870.37131.25428.575.99-28.0923.2514.16-27.9414.5717.3315.3821.0226.22-2.539.8427.97-3.9226.10.77-1.28-4.9417.710.00.04.970.05.30.830.00.08.21-10.86-5.5214.01-6.72-1.620.07138.89104.248.28-8.3117.610.1615.52115.33
20Q4 (8)9.4970.0781.82.132.4-85.490.7246.94000012.3618.399.770.1623.08-78.088.3342.8832.8519.6539.1720.3215.02-8.5818.2726.94.1812.2729.1134.711612.350.78-2.5-3.717.710.00.04.970.05.30.830.00.09.210.77-17.6915.020.54-10.22-0.1864.078.319.034.51-12.840.147.93113.2
20Q3 (7)5.58-12.95-7.622.082.46-83.880.4975.0133.3300010.4413.4822.110.13-75.470.05.830.3412.7714.12-4.25016.4310.3426.3825.820.8210.221.61-9.7300.8-1.23-4.7617.710.00.344.970.05.30.830.00.09.142.12-12.6214.941.29-6.68-0.552.3813.798.649.37-12.550.1338.5294.47
20Q2 (6)6.41-2.14-11.832.0317.34-77.930.28300.021.740009.2-11.540.880.53657.14-10.175.8119.55-11.0314.7419.3014.893.9819.7925.617.2914.6423.947.9400.810.0-2.4117.710.00.344.975.35.30.830.00.08.952.99-13.3614.753.58-7.06-1.0536.36-144.197.912.22-20.20.0924.6839.68
20Q1 (5)6.5525.48-13.71.73-88.22-81.60.070-70.8300010.4-7.649.820.07-90.41-93.644.86-22.49-28.1112.36-24.32014.3212.7614.8423.87-0.380.0422.181204.7100.810.03.8517.710.00.44.720.07.030.830.0151.528.69-22.34-36.2914.24-14.88-22.57-1.65-98.8-275.07.04-32.05-46.670.0814.388.97
19Q4 (4)5.22-13.580.014.6813.80.00-100.00.0000.011.2631.70.00.73461.540.06.2721.280.016.3300.012.7-2.310.023.962.260.01.700.00.81-3.570.017.710.340.04.720.00.00.830.00.011.196.980.016.734.50.0-0.83-43.10.010.364.860.00.07-1.550.0

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