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)4.34-40.144.52268.421.49396.670028.12-21.85-9.300.27-94.620.96-93.123.03-56.09002.23-59.31005.528.241.5859.600-3.940-2.35000-3.9400.000
2022 (9)7.25449.240.19-90.310.3-69.70035.9837.965.89148.525.022.4513.95-25.746.988.52005.48297.10.010.05.10.00.9930.26009.0793.3910.0684.59009.0793.390.000
2021 (8)1.32103.081.96-8.840.996.450026.0864.342.37216.04.956.5518.79-4.743.6612.27001.38-34.910.01-50.05.10.00.7611.76004.6966.95.4556.16004.6966.90.000
2020 (7)0.65490.912.151031.580.93745.450015.87-12.470.75-41.863.1337.8919.7257.523.2620.74002.12-10.920.02100.05.10.00.6823.64002.81-1.063.492.65002.81-1.060.000
2019 (6)0.11-71.790.19-78.650.1100018.1314.671.2959.262.273.6512.52-9.612.7-4.59002.38153.190.01-50.05.10.00.5517.02002.8439.223.435.46002.8439.220.000
2018 (5)0.39-22.00.8964.81000015.817.040.81710.02.1947.9713.8538.242.831.8000.9400.0205.10.00.472.17002.0436.02.5128.06002.0436.00.000
2017 (4)0.5-37.50.540000014.777.970.1-90.911.48-24.4910.02-30.062.7826.360000005.10.00.4631.43001.5-29.251.96-20.97001.5-29.250.000
2016 (3)0.866.6700000013.687.381.1-12.01.9613.2914.335.512.232.530000005.10.00.3552.17002.1220.452.4824.62002.1220.450.000
2015 (2)0.48380.000000012.7416.131.25443.481.73-1.713.58-15.361.663.7500000.07-56.255.10.00.2315.0001.76179.371.99139.76001.76179.370.000
2014 (1)0.1-66.670.32-61.450.27-64.940010.97-10.230.23-66.671.7625.7116.0440.041.6-22.33000.37-80.630.16-36.05.112.580.242.86000.63-5.970.833.75000.63-5.970.000
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)4.343.58-40.144.502268.421.49-8.59396.670000.36-95.08-96.52-2.4575.69-230.320.27-93.89-94.620.96-91.73-93.123.03-2.57-56.090002.23-2.19-59.3100-100.05.520.08.241.580.059.6000-3.94-164.43-143.44-2.35-2711.11-123.36000-3.94-164.43-143.440.0000
23Q3 (19)4.19-23.47.990-100.0-100.01.6398.7859.80007.31-30.84-22.65-10.08-714.63-722.224.42-10.16-10.7111.60-5.12-22.483.11-50.56-44.360002.28-37.1950.990-100.0-100.05.520.918.241.580.059.6000-1.49-117.35-120.720.09-99.12-98.9000-1.49-117.35-120.720.0000
23Q2 (18)5.47-17.3738.480.12-66.67-95.560.820.0-26.1300010.576.9817.051.643.149.334.92-25.57-5.5712.23-28.42-27.946.29-17.6733.830003.63-34.71117.370.010.00.05.474.997.251.5859.659.60008.5913.7754.2210.1819.255.180008.5913.7754.220.0000
23Q1 (17)6.62-8.69737.970.3689.47-42.860.82173.33-17.170009.88-4.3637.61.59-15.4378.656.6131.6748.2117.0822.487.077.6410.7281.470005.561.46392.040.010.00.05.212.162.160.990.030.260007.55-16.7635.38.54-15.1134.70007.55-16.7635.30.0000
22Q4 (16)7.2586.86449.240.19-90.26-90.310.3-70.59-69.700010.339.3139.411.8816.05141.035.021.412.4513.95-6.81-25.736.923.4388.520005.48262.91297.10.010.00.05.10.00.00.990.030.260009.0726.1593.3910.0622.9884.590009.0726.1593.390.0000
22Q3 (15)3.88-1.77403.91.95-27.78-10.551.02-8.116.250009.454.6533.471.628.0107.694.95-4.9917.8614.97-11.8-15.145.5918.9452.320001.51-9.58-0.660.010.00.05.10.00.00.990.030.260007.1929.0883.898.1824.775.540007.1929.0883.890.0000
22Q2 (14)3.95400.0311.462.7328.5723.851.1112.1215.620009.0325.7743.791.568.54154.245.2116.8249.2816.976.352.124.711.6432.390001.6747.79-5.110.010.00.05.10.00.00.9930.2630.260005.57-0.1877.966.563.4768.640005.57-0.1877.960.0000
22Q1 (13)0.79-40.15125.710.63-67.86-75.20.990.06.450007.18-3.134.960.8914.1304.554.46-8.9823.215.96-15.04-24.624.2115.0328.350001.13-18.12-40.210.010.00.05.10.00.00.760.011.760005.5818.9884.776.3416.3370.890005.5818.9884.770.0000
21Q4 (12)1.3271.43103.081.96-10.09-8.840.993.126.450007.414.6644.440.780.095.04.916.6756.5518.786.47-4.833.66-0.2712.270001.38-9.21-34.910.010.0-50.05.10.00.00.760.011.760004.6919.9566.95.4516.9556.160004.6919.9566.90.0000
21Q3 (11)0.77-19.7928.332.180.033.740.960.0-3.030007.0812.7465.810.7832.2110.814.220.3445.3317.646.14-5.763.673.3859.570001.52-13.64-37.960.010.00.05.10.00.00.760.011.760003.9124.9262.924.6619.7951.30003.9124.9262.920.0000
21Q2 (10)0.96174.29-10.282.18-14.17109.620.963.235.490006.2818.05163.870.59168.18636.363.49-3.59104.0916.62-21.553.753.558.2352.360001.76-6.88-34.570.010.00.05.10.00.00.7611.7611.760003.133.6454.193.894.8543.010003.133.6454.190.0000
21Q1 (9)0.35-46.15-86.642.5418.14-16.170.930.0342.860005.323.730.390.22-45.0144.443.6215.6525.6921.177.2732.533.280.6123.770001.89-10.85-34.150.01-50.00.05.10.00.00.680.023.640003.027.473.073.716.36.30003.027.473.070.0000
20Q4 (8)0.658.33490.912.1531.91031.580.93-6.06745.450005.1320.148.920.48.11122.223.138.337.8919.745.4457.623.2641.7420.740002.12-13.47-10.920.02100.0100.05.10.00.00.680.023.640002.8117.08-1.063.4913.312.650002.8117.08-1.060.0000
20Q3 (7)0.6-43.93215.791.6356.73858.820.998.791314.290004.2779.41-8.170.37436.36-13.952.8969.0161.4518.7273.1702.3-1.29-22.30002.45-8.921.240.010.00.05.10.00.00.680.023.640002.418.23-9.773.0813.24-4.050002.418.23-9.770.0000
20Q2 (6)1.07-59.1610.311.04-65.68103.920.91333.3300002.38-41.67-48.15-0.11-222.22-128.211.71-40.62-15.7610.81-32.3302.33-12.08-20.480002.69-6.277.60.010.00.05.10.00.00.6823.6423.640002.03-30.72-8.972.72-22.06-2.510002.03-30.72-8.970.0000
20Q1 (5)2.622281.82457.453.031494.74765.710.2190.9100004.08-13.38-2.390.09-50.0-68.972.8826.8732.1115.9727.5802.65-1.850.380002.8720.5947.940.010.00.05.10.00.00.550.017.020002.933.1725.213.492.6524.20002.933.1725.210.0000
19Q4 (4)0.11-42.110.00.1911.760.00.1157.140.0000.04.711.290.00.18-58.140.02.2726.820.012.5200.02.7-8.780.0000.02.38-1.650.00.010.00.05.10.00.00.550.00.0000.02.846.770.03.45.920.0000.02.846.770.00.0000.0

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