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)28.14-53.276.24-64.95.63174.6300307.9-22.5151.76-23.7747.1123.9715.3059.9944.02-4.827.380000.2531.5827.440.048.0916.5500143.091.85191.182.760.466.67143.491.960.000
2022 (9)60.22242.1617.7832.02.05111.3400397.3610.6367.931.8738.0-22.089.56-29.5746.25-44.12005.63-45.710.190.027.440.041.2614.234.2946.92140.4925.86186.0523.490.240140.7331.120.000
2021 (8)17.6-56.2613.470.30.97000359.1727.4851.4921.0148.77-4.7113.58-25.2582.7659.090010.3778.790.19-17.3927.440.036.1213.372.92228.09111.6215.41150.6616.38-4.290107.3314.420.000
2020 (7)40.24-9.4513.43-14.570000281.750.1842.55-1.0251.1868.9718.1768.6752.0223.270.02-77.785.800.2321.0527.440.031.8615.560.891171.4396.728.24129.4610.65-2.92093.86.020.000
2019 (6)44.4452.9815.72-3.560000281.251.9842.99-1.8530.29-20.510.77-22.0442.2-1.060.09-65.38000.19-9.5227.440.027.5718.890.07-93.2789.3611.67117.012.23-0.89088.4710.660.000
2018 (5)29.05101.7416.310.060000275.7813.8143.843.5138.111.713.82-1.8542.65-0.720.26-21.21000.21-16.027.440.023.1915.21.04080.0220.33104.2520.34-0.07079.9522.140.000
2017 (4)14.4-76.7314.81-1.920000242.32-1.230.52-16.6134.1110.1414.0811.4842.9628.580.336.45000.25-34.2127.442.0120.1322.220066.5-2.7186.632.13-1.04065.46-6.340.000
2016 (3)61.8969.0515.1-32.20.6742.5500245.26-3.936.6-12.3130.971.2812.635.3833.41-6.230.31121.430.31-65.170.3872.7326.93.0716.4733.90068.356.2784.8210.691.54-27.3669.895.190.000
2015 (2)36.6197.8922.27-0.090.47135.000255.2122.4441.7438.9530.5810.211.98-10.035.6314.970.147.690.8920.270.22-4.3526.10.012.332.260064.3238.276.6337.262.1260.6166.4438.820.000
2014 (1)18.552.8922.2967.590.2-16.6700208.4314.8930.049.7227.7524.2213.318.1230.99-4.140.1300.7400.23-4.1726.14.039.341.770046.5425.0155.8325.741.322540.047.8628.380.000
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)28.14-28.32-53.276.24-0.95-64.95.63-19.46174.6300084.996.611.3914.0-10.1476.7747.117.3423.9715.304.3159.9944.02-6.14-4.827.38-0.27000-100.00.2525.031.5827.440.00.048.090.016.5500-100.0143.0910.851.85191.187.912.760.4-86.9366.67143.498.591.960.0000
23Q3 (19)39.26-52.5-36.896.3-40.68-66.546.9949.68244.3300079.731.94-25.5815.5811.93-28.243.89-10.65-12.6614.67-2.4722.4846.97.57-5.867.4000-100.0-100.00.2-4.7625.027.440.00.048.090.016.5500-100.0129.0813.73-2.33177.179.64-0.33.06200.0-10.53132.1415.39-2.540.0000
23Q2 (18)82.669.3165.7810.62-39.56-29.674.6731.55381.4400078.2120.36-30.2613.9268.32-31.749.1230.92-18.7615.0444.52-2.2343.6-6.92-32.980003.11-23.4-73.60.210.031.2527.440.00.048.0916.5516.550-100.0-100.0113.511.142.75161.599.433.571.02508.0331.82114.5212.424.090.0000
23Q1 (17)75.6225.57125.8717.57-1.1820.013.5573.17265.9800064.98-14.84-36.168.274.42-53.8237.52-1.26-31.0510.418.81-27.5746.841.28-39.40004.06-27.89-64.730.2110.5323.5327.440.00.041.260.014.234.290.046.92102.12-27.31-21.16147.67-20.63-12.39-0.25-204.1790.08101.87-27.61-19.790.0000
22Q4 (16)60.22-3.2242.1617.78-5.5832.02.050.99111.3400076.3-28.78-22.557.92-63.5-39.2238.0-24.38-22.089.56-20.15-29.5746.25-7.17-44.120005.63-47.63-45.710.1918.750.027.440.00.041.260.014.234.290.046.92140.496.325.86186.054.6923.490.24-92.98105.59140.733.831.120.0000
22Q3 (15)62.2124.77165.418.8324.729.152.03109.28109.28000107.13-4.4832.9321.76.48125.3450.25-16.8960.911.98-22.1435.7249.82-23.42-39.8200010.75-8.7441.080.160.0-5.8827.440.00.041.260.014.234.290.046.92132.1619.6533.9177.7113.929.023.42877.27179.17135.5823.2343.650.0000
22Q2 (14)49.8648.9228.9415.13.1411.190.970.0102.08000112.1510.1914.5920.3813.7933.6460.4611.123.5115.387.069.0765.06-15.82-7.7400-100.011.782.35121.430.16-5.88-15.7927.440.00.041.2614.2314.234.2946.9246.92110.46-14.7224.01156.02-7.4421.79-0.4482.5489.81110.02-13.3729.820.0000
22Q1 (13)33.4890.23-10.3914.648.697.410.970.0102.08000101.783.3123.8417.9137.4531.8954.4211.589.514.375.81-12.1677.29-6.6121.6400-100.011.5110.99116.350.17-10.53-19.0527.440.00.036.120.013.372.920.0228.09129.5216.0417.44168.5611.8817.84-2.5241.2618.18127.018.3318.460.0000
21Q4 (12)17.6-24.91-56.2613.47-7.610.30.970.0000098.5222.255.6413.0335.31-18.3148.7756.16-4.7113.5853.88-25.2582.76-0.0459.0900-100.010.3736.0978.790.1911.76-17.3927.440.00.036.120.013.372.920.0228.09111.6213.0915.41150.669.3816.38-4.290.69-46.92107.3313.7214.420.0000
21Q3 (11)23.44-39.38-41.0514.587.36-21.820.97102.08000080.59-17.669.279.63-36.85-23.1431.23-36.2-18.888.82-37.43-39.0682.7917.471.120-100.0-100.07.6243.2331.380.17-10.53-34.6227.440.00.036.120.013.372.920.0228.0998.710.8122.37137.747.5221.45-4.320.0-89.4794.3811.3620.410.0000
21Q2 (10)38.673.51-19.0213.58-0.37-15.280.480.0000097.8719.0879.1215.2512.3114.7948.95-1.5145.614.10-13.7810.8270.5210.9967.980.01-50.0-83.335.320.000.19-9.52-32.1427.440.00.036.1213.3713.372.92228.09228.0989.07-19.2430.72128.11-10.4426.98-4.32-40.26-206.3884.75-20.9527.00.0000
21Q1 (9)37.36-7.16-23.4913.631.49-12.460.480000082.19-11.8736.7313.58-14.8694.8449.7-2.8971.5616.36-9.9557.4863.5422.1545.070.020.0-75.05.32-8.2800.21-8.7-16.027.440.00.031.860.015.560.890.01171.43110.2914.0314.49143.0410.4915.39-3.08-5.48-481.13107.2114.311.910.0000
20Q4 (8)40.241.21-9.4513.43-27.99-14.5700000093.2626.4520.5115.9527.2940.451.1832.9468.9718.1625.4568.6552.027.5223.270.02-50.0-77.785.80.000.23-11.5421.0527.440.00.031.860.015.560.890.01171.4396.7219.918.24129.4614.1510.65-2.92-28.07-228.0993.819.676.020.0000
20Q3 (7)39.76-16.7313.718.6516.3415.1900000073.7534.972.412.5376.485.1238.514.5231.6214.4813.77048.3815.259.580.04-33.33-60.05.8000.26-7.1423.8127.440.00.031.860.015.560.890.01171.4380.6618.373.36113.4112.417.31-2.28-61.7-770.5978.3817.460.00.0000
20Q2 (6)47.75-2.21-12.5116.032.95-14.6900000054.64-9.1-21.267.11.87-33.6433.6216.055.1612.7322.53041.98-4.161.890.06-25.0-40.00000.2812.027.2727.440.00.031.8615.5615.560.891171.431171.4368.14-29.263.06100.89-18.617.6-1.41-166.04-491.6766.73-30.340.380.0000
20Q1 (5)48.839.889.0415.57-0.95-10.100000060.11-22.33-3.736.97-38.64-22.6428.97-4.36-7.5910.39-3.56043.83.794.960.08-11.11-65.220000.2531.584.1727.440.00.027.570.018.890.070.0-93.2796.337.88.22123.965.959.47-0.5340.45-983.3395.88.297.560.0000
19Q4 (4)44.4427.080.015.72-2.90.0000.0000.077.397.460.011.36-4.70.030.293.560.010.7700.042.2-4.420.00.09-10.00.0000.00.19-9.520.027.440.00.027.570.00.00.070.00.089.3614.510.0117.010.710.0-0.89-361.760.088.4712.870.00.0000.0

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