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)4.411.962.0120.3600006.87-1.43-0.2301.1311.8816.4513.510.8-32.7700000.08-20.05.060.00.820.00.390.0-0.7900.42-35.380.3200.0-0.4900.04-17.53
2022 (9)3.93-5.981.674.380.020.0006.97-20.71-0.6401.01-38.7914.49-22.81.1926.600000.1-16.675.060.00.820.00.390.0-0.5600.65-49.220.10-0.4600.05-10.49
2021 (8)4.18-26.541.6-12.090.020.0008.79-24.42-0.6701.650.6118.7733.120.94-23.58000.02-50.00.12-14.295.060.00.823.80.390.00.08-92.081.28-41.55-0.110-0.0300.05-13.72
2020 (7)5.6936.121.820.550.020.00011.63-14.610.26100.01.64-31.3814.10-19.641.2320.59000.04-33.330.14-17.655.060.00.791.280.390.01.0116.092.197.35-0.0300.9828.950.06-14.41
2019 (6)4.18-14.691.81201.670.020.00013.62-13.410.13-63.892.39-12.7717.550.741.02-0.970.700.06-25.00.17-15.05.063.050.784.00.390.00.87-21.622.04-8.93-0.1100.76-21.650.07-0.78
2018 (5)4.9-28.780.657.890.0200015.73-0.250.36-69.752.74-7.7417.42-7.511.03-0.96000.0800.21900.04.9114.990.7519.050.390.01.11-48.372.24-29.34-0.1400.97-52.220.074.31
2017 (4)6.8826.240.38-43.28000015.7728.01.19-9.852.972.7718.83-19.711.0442.4700000.01-66.674.2716.030.6326.00.390.02.15-3.593.171.93-0.1202.03-8.140.077.77
2016 (3)5.4515.710.67-46.83000012.32-8.41.32186.962.89-8.2523.460.160.73-20.6500000.03-25.03.684.840.511.110.390.02.2361.593.1140.09-0.0202.2142.580.06-2.74
2015 (2)4.71-2.891.2644.83000013.455.410.46-2.133.1519.3223.4213.20.92-17.1200000.04100.03.510.00.4512.50.390.01.38-0.722.221.830.17-37.041.55-6.630.06-9.65
2014 (1)4.8553.00.87-3.33000012.76-3.840.47-38.162.64-11.4120.69-7.871.118.8200000.02-33.333.5112.860.421.210.390.01.39-17.752.18-9.170.2792.861.66-9.290.072.79
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)4.4-2.6511.962.01-6.9420.3600-100.00001.8616.2516.980.18238.46205.881.131.811.8816.45-2.213.510.8-9.09-32.770000000.080.0-20.05.060.00.00.820.00.00.390.00.0-0.7918.56-41.070.4282.61-35.380.3-26.83200.0-0.4912.5-6.520.04-0.97-17.53
23Q3 (19)4.523.431.122.167.467.460-100.0-100.00001.6-14.891.91-0.13-62.57.141.112.784.7216.822.3121.540.88-7.37-21.430000000.08-11.11-20.05.060.00.00.820.00.00.390.00.0-0.97-15.48-142.50.23-37.84-71.60.41192.86156.25-0.5620.0-133.330.04-7.33-12.22
23Q2 (18)4.3711.48-3.532.0128.033.610.010.0-50.00001.8822.881.08-0.0860.038.461.086.93-14.2916.446.613.330.952.15-5.000000-100.00.090.0-18.185.060.00.00.820.00.00.390.00.0-0.84-10.53-223.080.37-17.78-60.640.140.0600.0-0.7-12.9-191.670.041.12-9.93
23Q1 (17)3.92-0.25-16.241.57-5.99-26.640.01-50.0-50.00001.53-3.77-21.54-0.2-17.654.761.010.0-14.4115.426.417.550.93-21.859.4100000-100.00.09-10.0-18.185.060.00.00.820.00.00.390.00.0-0.76-35.71-442.860.45-30.77-57.940.1440.0100.0-0.62-34.78-785.710.04-11.13-18.93
22Q4 (16)3.93-12.08-5.981.67-16.924.380.020.00.00001.591.27-30.26-0.17-21.4310.531.01-4.72-38.7914.494.72-22.891.196.2526.600000-100.00.10.0-16.675.060.00.00.820.00.00.390.00.0-0.56-40.0-800.00.65-19.75-49.220.1-37.5190.91-0.46-91.67-1433.330.055.41-10.49
22Q3 (15)4.47-1.32-0.452.013.6121.080.020.00.00001.57-15.59-14.21-0.14-7.6958.821.06-15.87-9.413.84-13.029.881.1212.03.70000-100.0-100.00.1-9.09-16.675.060.00.00.820.00.00.390.00.0-0.4-53.85-242.860.81-13.83-45.270.16700.0188.89-0.240.0-340.00.04-4.91-19.04
22Q2 (14)4.53-3.21-9.581.94-9.3513.450.020.00.00001.86-4.62-14.29-0.1338.1-30.01.266.78-7.3515.9110.9618.731.017.65-2.910000.010.0-66.670.110.0-8.335.060.00.00.820.03.80.390.00.0-0.26-85.71-140.620.94-12.15-48.350.02-71.43115.38-0.24-242.86-147.060.05-8.99-19.13
22Q1 (13)4.6811.96-16.732.1433.750.00.020.00.00001.95-14.47-22.0-0.21-10.53-425.01.18-28.48-27.6114.34-23.715.380.85-9.57-19.810000.01-50.0-66.670.11-8.33-15.385.060.00.00.820.03.80.390.00.0-0.14-275.0-118.921.07-16.41-44.270.07163.6475.0-0.07-133.33-108.970.05-1.89-13.13
21Q4 (12)4.18-6.9-26.541.6-3.61-12.090.020.00.00002.2824.59-18.28-0.1944.12-195.01.6541.030.6118.7949.2233.270.94-12.96-23.580000.020.0-50.00.120.0-14.295.060.00.00.820.03.80.390.00.00.08-71.43-92.081.28-13.51-41.55-0.1138.89-266.67-0.03-130.0-103.060.05-4.66-13.72
21Q3 (11)4.49-10.38-18.071.66-2.92-15.740.020.00.00001.83-15.67-31.97-0.34-240.0-1033.331.17-13.97-31.5812.59-6.01-11.11.084.85-10.740000.02-33.33-60.00.120.0-14.295.060.00.00.823.83.80.390.00.00.28-56.25-65.431.48-18.68-25.63-0.18-38.4621.740.1-80.39-82.760.05-5.0-13.21
21Q2 (10)5.01-10.85-9.891.71-20.09-5.520.020.00.00002.17-13.2-45.75-0.1-150.0-122.731.36-16.56-25.2713.40-1.52-5.771.03-2.83-28.470000.030.0-40.00.12-7.69-20.05.060.00.00.790.00.00.390.00.00.64-13.51-24.711.82-5.21-10.34-0.13-425.053.570.51-34.62-10.530.06-2.25-12.88
21Q1 (9)5.62-1.23-1.42.1417.5820.90.020.00.00002.5-10.3916.28-0.04-120.088.571.63-0.615.1613.61-3.517.181.06-13.8213.9800-100.00.03-25.0-50.00.13-7.14-18.755.060.00.00.790.01.280.390.00.00.74-26.7380.491.92-12.3321.520.04233.33113.330.78-20.41609.090.06-2.55-13.85
20Q4 (8)5.693.8336.121.82-7.610.550.020.00.00002.793.72-13.620.2766.67433.331.64-4.09-31.3814.10-0.47-19.641.231.6520.5900-100.00.04-20.0-33.330.140.0-17.655.060.00.00.790.01.280.390.00.01.0124.6916.092.1910.057.35-0.0386.9672.730.9868.9728.950.06-4.1-14.41
20Q3 (7)5.48-1.4452.221.978.8450.380.020.00.00002.69-32.75-21.35-0.03-106.82-200.01.71-6.04-39.5814.17-0.3601.21-15.9723.4700-100.00.050.0-28.570.14-6.67-22.225.060.00.00.790.01.280.390.00.00.81-4.71-13.831.99-1.97-5.69-0.2317.86-360.00.581.75-34.830.06-4.64-10.7
20Q2 (6)5.56-2.4612.551.812.26144.590.020.00.00004.086.0517.30.44225.71633.331.8217.42-31.0614.2212.0101.4454.8451.580-100.0-100.00.05-16.67-37.50.15-6.25-21.055.060.00.00.791.281.280.390.00.00.85107.32-5.562.0328.48-1.93-0.286.67-2900.00.57418.18-37.360.06-3.33-8.69
20Q1 (5)5.736.3611.761.77-2.21205.170.020.00.00002.15-33.44-39.61-0.35-483.33-488.891.55-35.15-38.9812.69-27.6600.93-8.82-4.120.56-20.000.060.0-25.00.16-5.88-20.05.060.03.050.780.04.00.390.00.00.41-52.87-66.121.58-22.55-32.48-0.3-172.7300.11-85.53-90.910.07-3.18-1.58
19Q4 (4)4.1816.110.01.8138.170.00.020.00.0000.03.23-5.560.0-0.06-300.00.02.39-15.550.017.5500.01.024.080.00.70.00.00.06-14.290.00.17-5.560.05.060.00.00.780.00.00.390.00.00.87-7.450.02.04-3.320.0-0.11-120.00.00.76-14.610.00.070.050.0

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