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)7.85-26.7721.695.2913.911.830065.99-10.083.27-47.626.44-10.3740.07-0.3233.37-3.423.362.1368.090.960.080.027.950.07.898.830.9558.3313.23-13.5922.07-4.71-1.13012.1-15.740.01-4.93
2022 (9)10.7213.0820.656.0612.437.160073.399.776.2482.4629.59.6240.20-0.1334.5513.023.29-5.7367.4430.370.0814.2927.950.07.255.070.625.015.3116.2523.1612.76-0.95014.3614.240.011.44
2021 (8)9.4819.113.2-36.8111.6-46.20066.8628.313.4219.5826.9120.4640.25-6.1230.5761.063.498.0551.732.580.070.027.959.826.94.550.480.013.177.2520.546.1-0.6012.575.360.0164.19
2020 (7)7.9651.0420.8986.5221.5633.750052.11-12.682.86-55.9322.34-0.3142.8714.1718.980.743.231.5750.43-3.340.07-50.025.45-0.26.611.30.48100.012.28-19.9519.36-10.0-0.35011.93-19.720.01-0.29
2019 (6)5.27-59.3411.2-21.6216.12147.620059.68-16.576.49-47.5322.4111.6637.5533.8318.847.293.18-6.4752.1725.170.140.025.50.05.9326.170.24015.34-19.4821.51-9.43-0.48014.86-21.00.017.55
2018 (5)12.960.4714.2951.546.51-13.430071.536.4612.372.7420.0720.928.0613.5717.565.533.4-2.0241.6826.650.1440.025.50.04.734.670019.0511.2123.7515.18-0.24018.817.120.016.18
2017 (4)12.9-24.39.43-5.897.52261.540067.1916.2312.047.2116.640.5624.7120.9416.6432.273.472.6632.91-2.00.1100.025.58.513.4947.260017.1312.720.6217.360.4338.7117.5613.220.01-36.56
2016 (3)17.04148.7610.0283.852.08-16.130057.819.111.233.4111.810.4320.43-7.9512.58-1.183.380.633.5833.040.0525.023.50.02.3785.160015.218.6617.5724.70.31-32.6115.5116.880.01-9.75
2015 (2)6.8523.875.4535.912.4854.040052.9925.0910.8652.5311.7626.5922.191.1912.736.623.36-0.5925.2433.690.04100.023.50.01.28124.560012.8165.2914.0969.350.46-2.1313.2761.440.01-16.51
2014 (1)5.5357.14.016.931.61-19.50042.3613.757.1265.29.297.921.93-5.1411.9411.383.389.3918.886.130.02-77.7823.54.820.57147.83007.75126.618.32103.920.47-17.548.22106.020.02-16.36
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)7.85-25.52-26.7721.691.885.2913.946.0111.8300015.39-1.6-14.74-0.83-173.45-197.6526.44-4.24-10.3740.07-0.38-0.3233.37-2.4-3.423.36-3.452.1368.09-5.470.960.080.00.027.950.00.07.890.08.830.950.058.3313.23-5.63-13.5922.07-3.46-4.71-1.13-14.14-18.9512.1-7.14-15.740.01-0.62-4.93
23Q3 (19)10.5465.9882.9921.2911.646.349.52-15.23-17.7900015.64-12.23-22.541.13-47.44-65.3427.61-7.44-16.8440.22-1.31-12.6234.19-3.34-1.473.480.29-2.7972.037.9915.990.0833.3360.027.950.00.07.890.08.830.950.058.3314.028.85-2.0922.865.23.07-0.99-20.73-90.3813.038.04-5.580.01-1.89-4.92
23Q2 (18)6.35-34.67-3.7919.07-6.1130.7111.23-5.1523.000017.823.97-7.672.15159.0415.5929.836.16-0.2340.758.3-5.2535.37-1.20.173.472.668.166.7-0.47.010.06-14.2920.027.950.00.07.898.838.830.9558.3358.3312.88-20.216.4621.73-9.4614.85-0.8214.588.8912.06-20.5518.70.01-2.36-5.57
23Q1 (17)9.72-9.3389.1120.31-1.4164.0511.84-4.7518.8800017.14-5.048.140.83-2.35207.4128.1-4.758.0837.63-6.39-3.0735.83.626.113.382.74-0.8866.97-0.716.010.07-12.50.027.950.00.07.250.05.070.60.025.016.145.4219.6424.03.6315.0-0.96-1.05-84.6215.185.7117.040.01-0.130.96
22Q4 (16)10.7286.1113.0820.62.956.0612.437.347.1600018.05-10.67.50.85-73.93466.6729.5-11.149.6240.20-12.67-0.1334.55-0.4313.023.29-8.1-5.7367.448.630.370.0860.014.2927.950.00.07.250.05.070.60.025.015.316.9116.2523.164.4212.76-0.95-82.69-58.3314.364.0614.240.01-0.611.44
22Q3 (15)5.76-12.73-42.6320.0237.22130.6511.5826.8322.2800020.194.6114.853.2675.2778.1433.211.0432.2746.037.0223.4334.7-1.7335.073.5811.532.5862.1-0.3717.950.050.0-16.6727.950.00.07.250.05.070.60.025.014.3229.4810.4922.1817.239.05-0.5242.225.4513.835.8311.20.01-2.56122.44
22Q2 (14)6.628.4-17.8114.5917.8546.199.13-8.333.2800019.321.7715.161.86588.89108.9929.915.027.3443.0110.814.8935.314.6567.273.21-5.87-3.8962.337.9714.750.05-28.57-16.6727.950.00.07.255.079.850.625.025.011.06-18.01-19.6818.92-9.34-9.3-0.9-73.08-309.0910.16-21.67-25.020.014.38136.72
22Q1 (13)5.14-45.78-27.9112.38-6.2123.559.96-14.1411.4100015.85-5.60.760.2780.0-50.9126.0-3.3813.9438.82-3.55-8.5933.7410.3777.213.41-2.292.7157.7311.66.730.070.00.027.950.00.06.90.04.550.480.00.013.492.434.7420.871.614.51-0.5213.33-147.6212.973.182.370.010.34124.54
21Q4 (12)9.48-5.5819.113.252.07-36.8111.622.49-46.200016.79-4.49-2.610.15-91.8-87.826.917.2120.4640.257.93-6.130.5719.061.063.490.08.0551.73-1.752.580.0716.670.027.950.09.826.90.04.550.480.00.013.171.627.2520.540.986.1-0.6-9.09-71.4312.571.295.360.01117.9464.19
21Q3 (11)10.0425.0386.278.68-13.03-60.679.477.13-55.0300017.584.8935.331.83105.62325.5825.16.912.8637.29-0.39-17.1525.6921.725.683.494.4911.552.65-3.070.980.060.0-33.3327.950.09.826.94.554.550.480.00.012.96-5.8818.0320.34-2.4912.56-0.55-150.0-27.9112.41-8.4117.630.013.7-25.15
21Q2 (10)8.0312.6272.699.98-0.4-40.778.84-1.12000016.766.55115.420.8961.82486.9623.482.8929.4437.44-11.846.7621.1110.870.293.340.64.0554.320.43-3.330.06-14.29-50.027.950.09.616.60.00.00.480.00.013.776.9130.7720.864.4618.39-0.22-4.76-214.2913.556.9529.540.01-0.99-29.24
21Q1 (9)7.13-10.4351.3810.02-52.03-23.348.94-58.53000015.73-8.7611.480.55-55.28-61.8122.822.15-2.9842.46-0.936.5219.040.32-0.163.322.7918.5754.097.26-8.350.070.0-46.1527.959.829.616.60.011.30.480.0100.012.884.89-23.2419.973.15-12.98-0.2140.075.8612.676.2-20.360.01-26.63-25.98
20Q4 (8)7.9647.6851.0420.89-5.3586.5221.562.37000017.2432.7218.651.23186.0543.0222.340.45-0.3142.86-4.7714.1718.98-7.140.743.233.191.5750.43-3.28-3.340.07-22.22-50.025.450.0-0.26.60.011.30.480.0100.012.2811.84-19.9519.367.14-10.0-0.3518.627.0811.9313.08-19.720.01-0.64-0.29
20Q3 (7)5.3915.915.0722.0730.98115.1121.06023.8100012.9966.97-15.150.43286.96-76.2422.2422.6-12.6845.0128.36020.44-2.99.073.13-2.49-3.9952.14-7.21-0.480.09-25.0-25.025.45-0.2-0.26.60.011.30.480.0100.010.984.27-23.1618.072.55-11.68-0.43-514.29-19.4410.550.86-24.260.01-1.98-2.79
20Q2 (6)4.65-1.27-40.2316.8528.9280.0200-100.00007.78-44.86-48.31-0.23-115.97-112.1118.14-22.87-21.5435.07-12.04021.0510.3810.443.2114.642.5656.19-4.7916.430.12-7.699.0925.50.00.06.611.311.30.48100.0100.010.53-37.25-15.6217.62-23.22-5.52-0.0791.9580.5610.46-34.26-13.70.013.58-0.09
20Q1 (5)4.71-10.63-38.2713.0716.7-12.0500-100.000014.11-2.89-4.661.4467.44-25.023.524.952.4839.866.18019.071.220.322.8-11.95-16.1759.0213.1353.50.13-7.140.025.50.00.05.930.026.170.240.0016.789.39-19.9822.956.69-10.6-0.87-81.25-278.2615.917.07-23.290.01-1.167.3
19Q4 (4)5.272.730.011.29.160.00-100.00.0000.014.53-5.090.00.86-52.490.022.41-12.010.037.5400.018.840.530.03.18-2.450.052.17-0.420.00.1416.670.025.50.00.05.930.00.00.240.00.015.347.350.021.515.130.0-0.48-33.330.014.866.680.00.01-3.130.0

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