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)12.03-5.7913.874.682.17000137.07-22.283.42011.58-18.578.454.7825.27-1.378.14-5.7929.9923.310058.110.011.170.04.080.021.877.7937.134.440.4-40.322.276.250.066.78
2022 (9)12.774.677.9295.00000176.37-12.78-3.7014.22-30.48.06-20.1925.62-17.438.64-4.5324.32175.420058.110.011.1728.394.080.020.29-49.0535.55-32.410.67-16.2520.96-48.40.064.19
2021 (8)12.257.012.000000202.2247.2524.6951.120.437.310.10-27.1331.03157.089.053.788.831666.00058.115.018.723.44.080.039.8234.9452.629.430.8-16.6740.6233.310.06-2.49
2020 (7)7.7718.99000000137.33-9.1616.34154.1219.0428.7413.8641.7212.07-17.848.7254.060.5-90.00055.345.017.059.984.080.029.5156.340.6438.370.96190.9130.4758.620.069.82
2019 (6)6.53-30.16000000151.18-0.496.43-49.6114.79-18.029.78-17.6114.69-14.445.6645.55.0-50.00052.73.996.4124.954.080.018.88-19.1429.37-9.80.33-21.4319.21-19.180.057.16
2018 (5)9.3541.03000000151.933.3412.760.4718.047.4411.873.9717.17-7.493.89-11.3910.0-4.760.02-80.050.683.015.1332.94.080.023.3513.1832.5613.970.42100.023.7714.060.052.74
2017 (4)6.63-52.95000000147.023.8512.7-11.9916.7917.2511.4212.918.567.724.3946.8210.50.00.1-50.049.22.993.8659.54.080.020.638.5828.5712.080.21-48.7820.847.370.05-1.69
2016 (3)14.0979.951.6-54.290000141.572.2814.4387.8914.325.7610.123.4117.23-6.762.991.3610.55.530.2-33.3347.772.012.4246.674.080.019.064.2225.4947.340.41-25.4519.4160.150.057.58
2015 (2)7.833.033.5-30.02.3835.2300138.42-4.937.68545.3813.541.739.787.018.48-10.852.95-6.949.9525.790.3-6.2546.830.01.657.844.080.011.57130.4817.362.590.55-5.1712.12116.430.054.45
2014 (1)7.6-18.195.0150.01.7637.500145.62.61.19-84.213.31-2.789.14-5.2420.7323.253.17-0.947.91-27.160.32-15.7946.834.01.5396.154.080.05.02-50.9310.64-29.490.5893.335.6-46.820.045.06
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)12.03-29.73-5.7913.815.074.682.170000032.22-4.28-8.13-0.39-126.5325.011.58-15.35-18.578.45-13.594.7825.274.51-1.378.14-2.16-5.7929.990.8723.3100058.110.00.011.170.00.04.080.00.021.87-2.157.7937.13-1.284.440.4-42.86-40.322.27-3.386.250.061.636.78
23Q3 (19)17.12-23.8117.112.036.3647.2400000033.660.78-15.511.4714600.0121.5913.68-6.11-3.89.78-1.9632.3724.18-3.63-11.38.32-0.72-3.3729.73-16.6833.8600058.110.00.011.170.00.04.080.00.022.357.0413.837.614.17.770.729.63-10.2623.057.6112.880.06-1.017.54
23Q2 (18)22.4745.2590.268.810.0388.8900000033.4-11.64-30.990.01-99.57101.1414.574.59-11.439.9715.3326.1725.09-7.76-31.058.38-3.01-4.4535.6818.97200.8400058.110.00.011.170.00.04.080.00.020.88-7.65-21.0636.13-4.59-13.380.54-16.92-6.921.42-7.91-20.750.064.9410.07
23Q1 (17)15.4721.146.628.01.27000000037.87.78-28.772.32546.15-48.5613.93-2.04-15.688.657.257.5527.26.17-21.348.640.0-5.0529.9923.31227.7600058.110.00.011.170.028.394.080.00.022.6111.43-48.9837.876.53-33.690.65-2.99-26.9723.2610.97-48.550.061.152.43
22Q4 (16)12.77-12.654.677.9-3.07295.000000035.07-11.97-31.53-0.5292.36-108.6514.220.0-30.48.069.16-20.225.62-6.02-17.438.640.35-4.5324.329.5175.4200058.110.00.011.170.028.394.080.00.020.293.31-49.0535.551.86-32.410.67-14.1-16.2520.962.64-48.40.062.354.19
22Q3 (15)14.6223.7971.68.15352.78000000039.84-17.69-28.15-6.81-673.86-237.5814.22-13.56-43.977.39-6.55-42.6927.26-25.0922.528.61-1.82-7.4222.2187.27534.5700058.110.00.011.170.028.394.080.00.019.64-25.75-41.9134.9-16.33-25.090.7834.48-42.6520.42-24.45-41.940.061.311.35
22Q2 (14)11.81-18.6116.131.80-35.7100000048.4-8.85.77-0.88-119.51-116.0916.45-0.42-27.347.90-1.69-39.2236.395.2379.888.77-3.63-2.6611.8629.622272.000058.110.00.011.1728.3928.394.080.00.026.45-40.32-8.3541.71-26.970.170.58-34.83-57.3527.03-40.21-10.560.06-2.34-0.72
22Q1 (13)14.5118.93120.180-100.0000000053.073.616.594.51-24.96-45.4716.52-19.14-30.658.04-20.43-48.9734.5811.44134.449.10.552.829.153.621730.000058.110.05.018.70.023.44.080.00.044.3211.317.3457.118.5716.770.8911.25-31.5445.2111.315.720.062.88-0.65
21Q4 (12)12.243.1957.012.00000000051.22-7.6311.526.0121.41-41.1420.43-19.57.310.10-21.61-27.1331.0339.46157.089.05-2.693.788.83152.291666.000058.110.05.018.70.023.44.080.00.039.8217.7834.9452.612.929.430.8-41.18-16.6740.6215.533.310.06-0.43-2.49
21Q3 (11)8.52-16.2221.890-100.0000000055.4521.1869.994.95-9.5138.2725.3812.187.3112.89-0.8922.2322.259.9987.139.33.2210.193.5600.0-36.3600058.110.05.018.70.023.44.080.00.033.8117.1577.0246.5911.8954.071.360.051.1135.1716.3875.850.06-0.754.25
21Q2 (10)10.1754.3269.52.805.2600000045.76-8.09100.095.47-33.861094.5522.64-4.95106.0113.00-17.4558.7220.2337.1563.819.011.8156.420.50.0-90.000058.115.015.018.723.423.44.080.00.028.86-23.5985.8341.64-14.8656.191.364.62177.5530.22-22.6588.640.06-2.286.72
21Q1 (9)6.59-15.19-4.2200-100.000000049.798.438.658.27-19.0165.9223.8225.1148.0415.7513.6251.5814.7522.2-12.158.851.4958.890.50.0-90.000055.340.05.017.050.09.984.080.00.037.7727.9971.7648.9120.3550.581.335.42333.3339.0728.2275.280.060.976.73
20Q4 (8)7.7711.1618.9900000000045.9340.823.7710.21185.2327.219.0440.5228.7413.8631.4941.7312.071.51-17.848.723.3254.060.5-90.91-90.000055.340.05.017.050.09.984.080.00.029.5154.556.340.6434.3938.370.966.67190.9130.4752.3558.620.066.459.82
20Q3 (7)6.9916.5-3.190-100.0-100.000000032.6242.63-14.723.58750.91110.5913.5523.29-22.2610.5428.7011.89-3.72-26.928.4446.5349.915.510.0-21.4300055.340.05.017.050.09.984.080.00.019.122.9916.1830.2413.4312.330.983.6795.6520.024.8418.340.051.597.69
20Q2 (6)6.0-12.79-35.212.66280.0343.3300000022.87-36.31-47.49-0.55-117.68-210.010.99-31.7-45.358.19-21.17012.35-26.44-34.695.763.4142.935.00.0-28.5700-100.055.345.015.017.059.989.984.080.00.015.53-29.385.4326.66-17.925.710.4963.33-19.6716.02-28.134.430.05-2.268.38
20Q1 (5)6.885.36-9.950.7040.000000035.91-3.2311.253.1130.1369.0216.098.79-1.8910.396.24016.7914.3-34.755.57-1.5939.65.00.0-28.5700-100.052.70.03.996.410.024.954.080.00.021.9916.47-12.5332.4810.59-5.470.3-9.09-36.1722.2916.03-12.960.063.8911.94
19Q4 (4)6.53-9.560.00-100.00.0000.0000.037.11-2.980.02.3940.590.014.79-15.150.09.7800.014.69-9.710.05.660.530.05.0-28.570.0000.052.70.00.06.410.00.04.080.00.018.8814.840.029.379.10.00.33-28.260.019.2113.670.00.054.390.0

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