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)8.66-23.515.77-19.34000023.62-23.832.11-40.45.52-37.0623.37-17.3714.49-9.831.176.36000.1330.09.660.05.636.830.980.016.070.6922.682.12-0.35015.720.380.03-19.44
2022 (9)11.3220.6819.5546.33000031.01-14.63.54170.238.7710.7328.2829.6616.073.681.113.4000.1-16.679.660.05.272.530.980.015.9616.7522.2112.23-0.3015.6617.30.03-8.66
2021 (8)9.383.313.3620.58000036.3117.361.31-65.447.92-16.8121.81-29.1115.515.160.9714.120.636200.00.1220.09.660.05.147.980.980.013.67-6.7519.79-2.94-0.32013.35-5.390.04-4.95
2020 (7)9.08-24.0811.08-41.41000030.94-9.483.79218.499.528.1830.7719.5113.46-20.730.85-2.30.0100.1-16.679.660.04.762.590.9846.2714.6622.7820.3918.27-0.55014.1126.660.04-21.39
2019 (6)11.964.6418.91-9.170.8-20.00034.18-29.861.19-64.268.8-40.9425.75-15.816.98-23.860.870.0000.12-14.299.660.04.647.910.6721.8211.94-9.1317.24-4.17-0.8011.14-11.940.05-5.33
2018 (5)11.43-10.4920.8227.51.011.110048.7315.153.3389.214.90.4730.58-12.7422.315.60.874.820.78-42.650.140.09.660.04.34.120.55205.5613.1413.6717.9913.43-0.49012.6513.050.05-7.46
2017 (4)12.7714.7316.3344.390.9130.770042.3216.361.7628.4714.8319.535.042.719.299.040.830.01.36-71.730.14133.339.660.04.133.510.180.011.569.3715.867.6-0.37011.198.640.06-4.54
2016 (3)11.136.9211.31-30.740.39-22.00036.37-4.471.37-50.012.41-19.7334.12-15.9817.69-3.280.836.414.8120.550.06-25.09.665.03.997.260.180.010.571.7314.743.22-0.27010.3-2.920.06-5.65
2015 (2)10.4125.2716.3335.520.5-60.940038.07-2.712.740.3715.461.3840.614.218.296.830.780.03.9934.80.0814.299.20.03.728.140.180.010.394.5314.285.310.22-29.0310.613.510.0628.73
2014 (1)8.3128.2412.0543.451.28265.710039.1330.742.7315.6815.2556.5738.9719.7617.1212.630.7830.02.96-8.640.070.09.20.03.447.170.180.09.946.6513.566.690.31158.3310.258.580.050
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)8.6643.62-23.515.7715.11-19.340000005.03-23.9-24.70.14-91.14-48.155.52-15.85-37.0623.37-9.98-17.3914.49-5.73-9.831.17-3.316.360000.130.030.09.660.00.05.630.06.830.980.00.016.070.690.6922.680.492.12-0.35-84.21-16.6715.72-0.320.380.03-7.49-19.44
23Q3 (19)6.038.26-50.2913.7-2.56-32.450000006.610.3-37.71.58532.08.226.56-0.61-36.025.9615.13-14.4715.37-4.77-2.161.215.226.140000.130.018.189.660.00.05.630.06.830.980.00.015.9610.831.9222.577.433.01-0.1956.82-11.7615.7712.971.810.03-4.41-14.78
23Q2 (18)5.57-46.34-45.3414.06-23.3-15.810000006.5922.26-11.660.2566.67-78.816.6-4.62-14.422.55-1.79-5.3916.140.75-7.931.154.557.4800-100.00.1318.188.339.660.00.05.636.836.830.980.00.014.4-10.561.4821.01-6.042.74-0.44-62.96-91.313.96-11.810.00.031.82-14.89
23Q1 (17)10.38-8.345.7918.33-6.2426.50000005.39-19.31-13.760.15-44.44-75.816.92-21.09-8.7122.96-18.844.5616.02-0.31-4.871.10.05.7700-100.00.1110.0-8.339.660.00.05.270.02.530.980.00.016.10.8812.5922.360.689.5-0.2710.0-200.015.831.0911.40.03-10.53-18.68
22Q4 (16)11.32-6.6820.6819.55-3.646.330000006.68-37.04-29.310.27-81.51-20.598.77-14.4410.7328.29-6.7929.716.072.293.681.1-3.5113.400-100.00.1-9.09-16.679.660.00.05.270.02.530.980.00.015.961.9216.7522.211.3712.23-0.3-76.476.2515.661.117.30.03-2.13-8.66
22Q3 (15)12.1319.0470.1320.2821.44114.1500000010.6142.2315.451.4623.734766.6710.2532.9425.9230.3527.3531.9215.71-10.380.771.146.5418.750-100.0-100.00.11-8.330.09.660.00.05.270.02.530.980.00.015.6610.3617.5721.917.1412.71-0.1726.0967.9215.4910.9621.110.04-4.53-9.03
22Q2 (14)10.1943.12-3.0416.715.2590.210000007.4619.36-22.531.1890.3268.577.711.72-16.8323.838.54-12.4617.534.120.731.072.8824.420.020.00.00.120.033.339.660.00.05.272.5310.710.980.00.014.19-0.77-8.9820.450.15-4.13-0.23-155.5666.6713.96-1.76-6.310.04-2.72-0.32
22Q1 (13)7.12-24.09-0.4214.498.4648.920000006.25-33.86-22.260.6282.35158.337.58-4.29-23.5121.960.67-26.7216.848.6520.031.047.2219.540.02-96.83100.00.120.033.339.660.00.05.140.07.980.980.00.014.34.61-3.9620.423.18-1.02-0.0971.8885.014.216.44-0.560.040.5-1.75
21Q4 (12)9.3831.563.313.3641.0820.580000009.452.8310.920.341033.33100.07.92-2.7-16.8121.81-5.19-29.1115.5-0.5815.160.971.0414.120.633050.06200.00.129.0920.09.660.00.05.140.07.980.980.00.013.672.63-6.7519.791.8-2.94-0.3239.6241.8213.354.38-5.390.04-2.53-4.95
21Q3 (11)7.13-32.16-29.139.477.86-27.770000009.19-4.5716.920.03-95.71-85.718.14-12.19-21.223.01-15.49-31.8215.597.376.270.9611.6310.340.020.0100.00.1122.2210.09.660.00.05.147.987.980.980.00.013.32-14.56-7.8219.44-8.86-3.71-0.5323.1927.412.79-14.16-6.780.044.61-2.16
21Q2 (10)10.5146.99-33.488.78-9.76-34.330000009.6319.7811.330.7191.67438.469.27-6.46-8.1327.22-9.15-13.9814.523.49-4.970.86-1.15-1.150.02100.0100.00.090.0-18.189.660.00.04.760.00.00.980.00.015.594.79.4821.333.396.76-0.69-15.020.6914.94.2711.440.04-4.11-8.18
21Q1 (9)7.15-21.26-63.599.73-12.18-41.0300-100.00008.04-5.6336.040.2441.18-92.689.914.115.129.97-2.6110.414.034.23-16.980.872.35-2.250.010.000.09-10.0-18.189.660.00.04.760.02.590.980.046.2714.891.57-2.120.631.180.54-0.6-9.0931.8214.291.28-0.280.04-2.77-62.91
20Q4 (8)9.08-9.74-24.0811.08-15.48-41.4100-100.00008.528.44.030.17-19.05200.09.52-7.848.1830.77-8.8219.5513.46-8.25-20.730.85-2.3-2.30.010.000.10.0-16.679.660.00.04.760.02.590.980.046.2714.661.4522.7820.390.9918.27-0.5524.6631.2514.112.8426.660.040.33-21.39
20Q3 (7)10.06-36.33-1.9513.11-1.94-30.520000007.86-9.13-13.910.2161.540.010.332.388.7433.756.63014.67-3.99-24.880.870.0-3.330.010.0-98.750.1-9.09-23.089.660.00.04.760.02.590.980.046.2714.451.4719.3220.191.0515.9-0.7316.09-5.813.722.6220.140.04-1.83-25.56
20Q2 (6)15.8-19.5573.4413.37-18.97-14.020-100.0-100.00008.6546.361.880.13-96.04-78.3310.0917.1912.2431.6516.6015.28-9.59-32.330.87-2.251.160.010-98.730.110.0-15.389.660.00.04.762.592.590.9846.2746.2714.24-6.3819.6619.98-2.6316.1-0.871.14-112.213.37-6.716.360.04-61.26-26.13
20Q1 (5)19.6464.2149.2416.5-12.74-24.210.811.25-19.00005.91-27.84-29.473.282029.41507.418.61-2.16-30.5127.145.46016.9-0.47-25.450.892.32.300-100.00.11-8.33-15.389.660.00.04.640.07.910.670.021.8215.2127.3911.1820.5219.0310.74-0.88-10.0-175.014.3328.647.260.10106.0398.42
19Q4 (4)11.9616.570.018.910.210.00.800.0000.08.19-10.30.0-0.17-180.950.08.8-7.370.025.7400.016.98-13.060.00.87-3.330.00-100.00.00.12-7.690.09.660.00.04.640.00.00.670.00.011.94-1.40.017.24-1.030.0-0.8-15.940.011.14-2.450.00.05-4.990.0

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