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)33.734.9114.41-55.30000318.073.4123.4816.8276.18-0.5723.95-3.8592.455.03190.1917.21000052.10.032.987.7151.370.0120.0311.0204.387.541.18250.77161.2134.480.02-3.66
2022 (9)32.15-8.7932.2468.710000307.5811.0820.111.3676.6211.2424.910.1488.0237.64162.273.02000052.10.030.626.2551.370.0108.1413.08190.128.1311.7415.1119.8813.280.023.54
2021 (8)35.2516.3819.11-10.950000276.97.8118.0518.2868.886.324.88-1.463.9547.55157.512.156.55-22.940052.10.028.825.5351.370.095.639.28175.825.7910.242.06105.8311.760.025.85
2020 (7)30.2922.5321.46-4.450000256.84-1.3615.26-8.8464.87.9525.239.4443.34-6.37154.192.138.50.00052.10.027.316.5151.370.087.516.18166.194.247.1882.2394.699.650.020.18
2019 (6)24.72-16.7722.46-9.290000260.394.2216.7418.360.03-2.2623.05-6.2246.29-0.47150.972.988.50.00052.10.025.645.8651.370.082.428.35159.435.123.94177.4686.3611.450.028.43
2018 (5)29.780.4424.76-22.140000249.8412.4714.156.4761.42-4.1124.58-14.7446.510.63146.60.918.50.00052.10.024.225.8151.370.076.0710.82151.666.131.42077.4915.930.02-10.27
2017 (4)16.46-19.0831.8-11.810000222.143.7513.296.5864.05-4.0328.83-7.546.228.27145.281.558.50.00052.10.022.895.7851.370.068.648.16142.94.7-1.8066.846.570.02-3.45
2016 (3)20.3438.5636.0656.780000214.117.1912.470.1666.7414.1431.176.4942.692.47143.06-0.458.50.00052.10.021.646.0851.370.063.464.03136.482.8-0.74062.72-2.940.020.06
2015 (2)14.683.0923.0-2.870000199.750.8712.45-1.8158.471.8129.270.9341.66-2.62143.711.018.50.00052.10.020.46.6451.370.061.04.1132.762.843.62-9.564.623.230.023.58
2014 (1)14.24-23.2323.683.360000198.030.8212.688.157.433.4829.002.6442.787.65142.271.358.50.00052.10.019.136.5151.370.058.66.8129.13.954.080.1862.69.650.025.95
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)33.73-6.674.9114.41-23.31-55.300000074.58-3.14-6.492.9-56.658.6176.18-3.17-0.5723.95-1.59-3.8592.45-1.685.03190.191.1317.2100000052.10.00.032.980.07.7151.370.00.0120.032.4111.0204.381.47.541.186.71250.77161.213.4734.480.02-2.43-3.66
23Q3 (19)36.1415.13.4618.79-8.07-40.1600000077.00.33.626.6912.4418.4178.672.769.6424.341.90.5694.030.9419.43188.06-4.3618.2200000052.10.00.032.980.07.7151.370.00.0117.216.1413.55201.563.488.8338.59-20.22296.61155.8-1.8937.940.022.86-4.06
23Q2 (18)31.4-9.952.5120.44-33.87-4.6600000076.77-14.430.875.95-24.9729.9176.56-7.033.4723.88-7.22-6.6993.158.2835.02196.6315.7521.6700-100.000052.10.00.032.987.717.7151.370.00.0110.43-4.9613.19194.78-1.718.4848.37121.07292.3158.815.0144.510.02-3.89-4.44
23Q1 (17)34.878.4611.5130.91-4.13143.7700000089.7212.4915.927.93197.010.1482.357.4821.3925.743.347.4486.03-2.2632.48169.884.696.0800-100.000052.10.00.030.620.06.2551.370.00.0116.197.4412.06198.174.237.7721.8886.3773.93138.0715.1718.750.02-0.130.39
22Q4 (16)32.15-7.96-8.7932.242.6868.7100000079.767.3316.22.67-52.74-15.7776.626.7911.2424.912.930.1488.0211.837.64162.272.013.0200-100.000052.10.00.030.620.06.2551.370.00.0108.144.7713.08190.122.668.1311.7420.6615.1119.886.1413.280.02-2.843.54
22Q3 (15)34.9314.047.0231.446.46105.500000074.31-2.3611.065.6523.3655.2271.75-3.038.3524.20-5.452.6678.7314.1238.32159.08-1.572.810-100.0-100.000052.10.00.030.620.06.2551.370.00.0103.225.811.42185.23.157.169.73-21.0940.4112.952.7813.440.022.466.76
22Q2 (14)30.63-2.05-16.4721.4469.093.9300000076.11-1.678.424.58-36.39-2.1473.999.0710.9125.606.845.1668.996.2443.31161.610.914.394.52-30.78-46.8200052.10.00.030.626.2512.1251.370.00.097.56-5.91-1.07179.55-2.351.2712.33-1.9937.0109.89-5.492.110.020.9710.55
22Q1 (13)31.27-11.29-1.4212.68-33.65-51.9300000077.412.768.787.2127.139.7667.84-1.51-5.9223.96-3.68-12.4364.941.5541.7160.151.684.016.53-0.31-23.1800052.10.00.028.820.05.5351.370.00.0103.698.4310.23183.884.586.4412.5823.3391.19116.279.8615.520.023.07.77
21Q4 (12)35.258.016.3819.1125.07-10.9500000068.642.59-5.493.17-12.9148.8368.884.026.324.885.52-1.463.9512.3547.55157.511.82.156.55-22.94-22.9400052.10.00.028.820.05.5351.370.00.095.633.239.28175.821.745.7910.247.1942.06105.836.2911.760.020.185.85
21Q3 (11)32.64-10.998.9815.28-25.93-43.700000066.91-4.6911.373.64-22.22-11.8666.22-0.7326.5723.58-3.1512.5656.9218.2421.81154.73-0.051.798.50.00.000052.10.00.028.825.535.5351.370.00.092.64-6.068.31172.82-2.535.246.93-23.057.8699.57-7.4810.730.026.113.13
21Q2 (10)36.6715.6137.3920.63-21.8-3.2800000070.2-1.3417.574.68-28.6617.2966.71-7.4915.9224.34-11.036.5748.145.047.55154.810.542.778.50.00.000052.10.00.027.310.00.051.370.00.098.624.8421.13177.32.6310.749.036.78204.05107.626.9227.540.02-1.57-1.87
21Q1 (9)31.724.7215.4726.3822.9325.1400000071.15-2.0410.456.56207.9830.9472.1111.2823.9227.368.4421.3745.835.754.83153.98-0.144.488.50.00.000052.10.00.027.310.06.5151.370.00.094.077.57.58172.753.955.056.58-8.361365.38100.656.2915.80.021.170.04
20Q4 (8)30.291.1422.5321.46-20.93-4.4500000072.6320.8910.722.13-48.43-41.864.823.857.9525.2320.469.4443.34-7.25-6.37154.191.432.138.50.00.000052.10.00.027.310.06.5151.370.00.087.512.316.18166.191.214.247.1863.5582.2394.695.39.650.02-2.40.18
20Q3 (7)29.9512.21-2.5127.1427.24-5.4700000060.080.62-3.454.133.510.9852.32-9.09-6.4720.94-8.31046.734.4-5.84152.010.912.528.50.00.000052.10.00.027.310.06.5151.370.00.085.535.057.07164.212.574.674.3948.31132.2889.926.579.970.020.961.31
20Q2 (6)26.69-2.84-15.0821.331.19-14.6100000059.71-7.31-9.393.99-20.362.0557.55-1.1-2.5922.841.33044.762.38-3.99150.642.211.478.50.00.000052.10.00.027.316.516.5151.370.00.081.42-6.887.43160.1-2.644.782.96669.23-13.4584.38-2.926.530.020.357.24
20Q1 (5)27.4711.12-3.5821.08-6.14-3.300000064.42-1.8-3.365.0136.89-1.3858.19-3.07-4.922.54-2.22043.72-5.55-3.93147.38-2.38-0.778.50.00.000052.10.00.025.640.05.8651.370.00.087.446.097.8164.443.144.94-0.52-113.2-122.2286.920.654.160.021.318.12
19Q4 (4)24.72-19.530.022.46-21.770.0000.0000.065.65.420.03.66-10.510.060.037.310.023.0500.046.29-6.730.0150.971.820.08.50.00.0000.052.10.00.025.640.00.051.370.00.082.423.180.0159.431.620.03.94108.470.086.365.610.00.02-1.290.0

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