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)16.1181.0130.46-0.78000033.831.026.49-68.664.3825.512.9524.2410.07-4.8269.720.264.03153.460.0566.6730.00.07.4938.1910.06-0.128.643.146.196.7555.2725.0783.9116.590.000
2022 (9)8.9-36.8830.723.79000033.4921.8320.71359.23.49-18.8410.42-33.3810.5835.8257.961.171.5900.0350.030.00.05.428.8410.070.027.78162.3243.2768.8344.19-0.7471.9730.590.000
2021 (8)14.1136.9724.823.75000027.4927.924.5123.564.331.115.642.487.7972.3557.29-1.05000.020.030.00.04.988.2610.070.010.5911.2425.636.044.5221.1855.1119.130.000
2020 (7)5.9511.2120.04-0.151.900021.493.123.65-5.683.2856.9415.2652.194.52-7.3857.9-0.03000.02-33.3330.00.04.69.2610.070.09.524.3924.183.3336.749.0246.268.030.000
2019 (6)5.354.920.07-1.28000020.8429.763.8736.752.0914.2110.03-11.994.8815.9157.924.141.900.03200.030.00.04.217.1210.070.09.1213.0123.46.0733.76.2142.827.590.00-21.62
2018 (5)5.1-74.4720.33-16.16000016.067.932.83-77.211.83-16.4411.39-22.584.210.9655.620.23000.01-66.6730.00.03.9346.110.070.08.07-54.122.06-27.2731.73-0.1939.8-19.380.010.56
2017 (4)19.98179.0524.25-5.97000014.8811.0412.42691.082.1921.6714.729.574.175.355.49-2.63000.030.030.00.02.696.3210.070.017.58163.9630.3357.5631.799.8949.3738.720.01-29.89
2016 (3)7.1639.325.7917.98000013.420.41.5735.341.825.8713.434.553.9622.2256.994.05000.03-40.030.00.02.534.9810.070.06.665.8819.252.5628.9324.1135.5920.240.01-16.47
2015 (2)5.1499.2221.8619.45000011.13-5.361.1611.541.43-5.312.850.063.2415.7154.77-0.81000.05-28.5730.00.02.414.3310.070.06.291.6218.771.1323.31-5.8229.6-4.330.010
2014 (1)2.5843.3318.38.28000011.7616.91.04-36.591.5133.6312.8414.312.823.3555.2210.2000.070.030.00.02.317.9410.07-3.086.19-2.3718.56-1.6924.752.4430.941.440.000
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)16.1120.7681.0130.464.82-0.7800000010.5429.0110.481.01-65.172.024.387.0925.512.953.9224.2410.07-11.2-4.8269.72.020.264.0321.75153.460.0525.066.6730.00.00.07.490.038.1910.06-0.1-0.128.643.663.146.192.216.7555.2712.1825.0783.919.1216.590.0000
23Q3 (19)13.345.2957.8729.063.751.960000008.1719.62-12.342.972.629.854.0933.66-2.8512.4638.34-1.9911.34-2.1610.5368.339.8918.323.3142.06166.940.0433.330.030.00.00.07.490.038.1910.070.00.027.6315.993.3345.199.237.0149.274.3616.6776.98.2611.50.0000
23Q2 (18)12.67-1.023.628.012.2310.710000006.83-17.61-4.341.6886.67-40.433.06-12.07-3.169.01-11.27-13.7111.598.5214.0762.182.058.522.3340.36133.00.030.00.030.00.00.07.4938.1938.1910.070.00.023.82-16.97-1.1641.37-6.344.547.213.82.1271.03-4.231.00.0000
23Q1 (17)12.843.82-1.3927.4-10.7518.610000008.29-13.110.680.9-9.09-93.693.48-0.29-15.7410.15-2.61-27.5610.680.9528.5260.935.126.191.664.400.030.050.030.00.00.05.420.08.8410.070.00.028.693.2831.344.172.0819.7345.482.92-9.4274.173.062.930.0000
22Q4 (16)8.95.33-36.8830.77.7223.790000009.542.364.030.99-62.594.123.49-17.1-18.8410.42-18.02-33.3810.583.1235.8257.960.361.171.5928.2300.03-25.050.030.00.00.05.420.08.8410.070.00.027.783.89162.3243.272.4668.8344.194.64-0.7471.974.3530.590.0000
22Q3 (15)8.45-30.9126.6928.512.659.740000009.3230.5343.832.64-6.38-13.164.2133.239.0712.7121.8-17.2110.260.9829.0657.750.790.351.2424.000.0433.3333.3330.00.00.05.420.08.8410.070.00.026.7410.95163.7142.236.6767.7142.23-8.65-0.7868.97-1.9330.870.0000
22Q2 (14)12.23-5.78121.1625.39.5220.820000007.14-4.6712.622.82-80.22840.03.16-23.498.2210.44-25.51-16.5110.1622.2671.3357.3-0.14-1.051.0000.0350.050.030.00.00.05.428.8417.8310.070.00.024.110.3222.6239.597.3278.8246.23-7.937.1170.33-2.438.910.0000
22Q1 (13)12.98-7.94118.8923.1-6.8517.0200-100.00007.49-18.3236.1814.262696.082093.854.13-3.9560.0814.01-10.4415.778.316.6869.5957.380.16-0.80000.020.00.030.00.00.04.980.08.2610.070.00.021.85106.33204.7436.8943.9368.9150.2112.7825.8772.0630.7653.120.0000
21Q4 (12)14.1111.39136.9724.8-4.5123.7500-100.00009.1741.5134.460.51-83.22-41.384.311.431.115.641.882.487.79-2.0172.3557.29-0.45-1.050000.02-33.330.030.00.00.04.980.08.2610.070.00.010.594.4411.2425.631.796.044.524.6121.1855.114.5719.130.0000
21Q3 (11)6.6720.6111.9125.9724.0236.400-100.00006.482.2137.873.04913.3320.633.8632.1963.5615.3522.8341.377.9534.0667.7257.55-0.62-0.810000.0350.050.030.00.00.04.988.268.2610.070.00.010.1435.7417.6325.1813.738.1642.56-1.3940.5552.74.0935.480.0000
21Q2 (10)5.53-6.75-10.5220.946.08-6.770-100.0-100.00006.3415.2747.440.3-53.85172.732.9213.1837.7412.503.2930.375.9321.0238.2357.910.12-0.360000.020.00.030.00.00.04.60.00.010.070.00.07.474.1822.4622.141.376.6543.168.238.7350.637.5936.070.0000
21Q1 (9)5.93-0.3424.0619.74-1.5-22.161.90.000005.5-19.35-3.00.65-25.29364.292.58-21.34-1.912.10-20.713.344.98.412.0857.84-0.10.840000.020.00.030.00.00.04.60.09.2610.070.00.07.17-24.6816.2121.84-9.686.839.898.5742.7247.061.7337.920.0000
20Q4 (8)5.95-0.1711.2120.045.25-0.151.90.000006.8245.11-3.40.87-65.4881.253.2838.9856.9415.2640.5452.124.52-4.64-7.3857.9-0.21-0.0300-100.00.020.0-33.3330.00.00.04.60.09.2610.070.00.09.5210.444.3924.183.873.3336.7421.339.0246.2618.928.030.000-100.0
20Q3 (7)5.96-3.5622.1319.04-15.23-4.031.90.0000-100.04.79.3-7.482.522190.91-12.52.3611.32-5.9810.8613.2704.7410.49-10.2358.02-0.170.690000.020.00.030.00.00.04.60.09.2610.070.00.08.6241.31-0.1223.2812.141.6230.28-2.67-8.338.94.54-6.60.000-100.0
20Q2 (6)6.1829.2951.122.46-11.442.981.90000-100.04.3-24.16-7.530.11-21.43-80.362.12-19.3912.179.59-18.1204.29-10.62-2.9458.121.321.240000.020.0100.030.00.00.04.69.269.2610.070.00.06.1-1.136.0920.761.523.6431.1111.31-13.037.219.06-10.360.000-100.0
20Q1 (5)4.78-10.6547.0825.3626.3616.280000005.67-19.6940.350.14-70.83450.02.6325.8446.9311.7116.704.8-1.647.8757.36-0.97-0.170-100.000.02-33.33100.030.00.00.04.210.07.1210.070.00.06.17-32.35-23.0720.45-12.61-7.1327.95-17.06-20.6634.12-20.32-21.110.00-100.0-100.0
19Q4 (4)5.359.630.020.071.160.0000.00-100.00.07.0638.980.00.48-83.330.02.09-16.730.010.0300.04.88-7.580.057.920.520.01.900.00.0350.00.030.00.00.04.210.00.010.070.00.09.125.680.023.42.140.033.72.060.042.822.810.00.00-9.110.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。