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)11.2630.17-14.8310.04-15.56-33.820.75-68.75-51.610008.27-15.27-20.56-0.65-212.07-364.2915.54-11.18.6743.11-5.8250.847.67-7.81-34.670.12-7.69-14.297.95158.1251.430.03200.050.012.140.00.03.150.014.131.640.0-35.695.12-11.11-37.419.9-6.07-26.56-2.09-104.9-27.443.03-36.08-53.670.048.934.53
23Q3 (19)8.65-33.82-28.4511.89-9.1-11.072.425.056.860009.765.17-12.860.58123.08-51.2617.4820.725.3645.7725.2749.298.325.85-33.230.130.0-13.333.08-28.37-43.80.01-50.0-66.6712.140.00.03.150.014.131.640.0-35.695.7611.2-30.7710.545.72-22.61-1.0253.6411.34.7459.06-33.890.03-6.766.68
23Q2 (18)13.070.6245.7113.08-19.5617.21.92-3.03125.880009.286.18-31.160.26119.26-81.5614.48-6.34-24.1136.543.595.577.86-10.27-38.30.13-7.14-13.334.3-5.08-30.870.020.0-33.3312.140.00.03.1514.1314.131.64-35.69-35.695.18-24.16-27.359.97-17.87-19.79-2.2-41.94-27.172.98-43.56-44.810.03-3.614.88
23Q1 (17)12.99-1.7486.9116.267.1922.721.9827.74214.290008.74-16.04-41.54-1.35-864.29-192.4715.468.11-23.2835.2723.43-10.048.76-25.38-28.140.140.0-12.54.53-13.7129.060.020.0-33.3312.140.00.02.760.013.112.550.015.916.83-16.5-18.0112.14-9.94-6.4-1.555.49-9.935.28-19.27-23.70.046.7719.88
22Q4 (16)13.229.35109.8415.1713.4618.981.551.31-50.9500010.41-7.05-28.11-0.14-111.76-110.4514.3-13.8-25.4828.58-6.79-28.9711.74-5.78-16.320.14-6.67-12.55.25-4.232.580.02-33.33-50.012.140.00.582.760.013.112.550.015.918.18-1.6819.0713.48-1.0317.12-1.64-42.6135.696.54-8.7951.390.0311.1710.61
22Q3 (15)12.0934.7872.4713.3719.8-11.11.5380.0-49.6700011.2-16.91-8.351.19-15.643.3716.59-13.05-3.8330.66-11.41-18.5612.46-2.2-1.190.150.0-11.765.48-11.964.560.030.0-25.012.140.00.582.760.013.112.550.015.918.3216.6950.4513.629.5733.92-1.1533.5358.637.1732.78160.730.030.413.59
22Q2 (14)8.9729.0638.8511.16-15.77-8.00.8534.92-80.3200013.48-9.8338.41.41-3.42422.2219.08-5.3126.3634.61-11.736.312.744.51-0.080.15-6.25-11.766.2277.2158.270.030.0-25.012.140.00.582.7613.1134.632.5515.9115.917.13-14.413.3312.43-4.1611.48-1.73-22.734.965.4-21.9727.360.030.59-1.4
22Q1 (13)6.9510.3258.6813.253.9241.110.63-80.06-85.9400014.953.2532.771.468.96105.6320.155.011.2639.21-2.5411.2412.19-13.113.920.160.0-11.113.51-11.36-49.20.03-25.0-40.012.140.580.662.440.019.022.20.00.08.3321.2525.6412.9712.6819.21-1.4144.7139.746.9260.1961.310.03-1.492.02
21Q4 (12)6.3-10.1319.7712.75-15.2320.063.163.95-32.1900014.4818.4914.921.3461.4527.6219.1911.25-0.6240.236.862.9414.0311.2618.30.16-5.88-15.793.9618.92-47.410.040.0-20.012.070.00.422.440.019.022.20.00.06.8724.2316.0511.5113.1813.29-2.558.27-15.914.3257.0916.130.034.12-3.28
21Q3 (11)7.018.51-1.1315.0423.9925.543.04-29.63-28.6400012.2225.46-4.380.83207.41-29.6617.2514.24-15.1537.6515.63-6.9812.61-1.16.860.170.0-10.533.33-15.27-64.390.040.00.012.070.01.172.4419.0219.022.20.00.05.53-19.8613.5510.17-8.7911.64-2.78-4.51-9.022.75-35.1418.530.03-4.43-10.0
21Q2 (10)6.4647.49-22.1712.1329.18-9.554.32-3.5755.960009.74-13.5-33.920.27-61.97-82.4715.1-16.62-4.1932.56-7.630.3812.758.712.930.17-5.56-10.533.93-43.13-58.930.04-20.0100.012.070.086.342.050.00.02.20.00.06.94.0786.9911.152.4840.43-2.66-13.687.324.24-1.17417.070.034.08-10.89
21Q1 (9)4.38-16.73-19.199.39-11.58-25.544.48-3.86814.2900011.26-10.6321.210.71-32.38317.6518.11-6.2130.6635.25-9.8113.411.73-1.1-5.170.18-5.26-10.06.91-8.23-38.850.050.0150.012.060.336.352.050.06.222.20.086.446.6311.9983.1510.887.0961.66-2.34-6.36-0.434.2915.32232.560.03-6.61-14.7
20Q4 (8)5.26-25.81-15.1610.62-11.35-19.124.669.395725.000012.6-1.41-6.111.05-11.0256.7219.31-5.0238.6239.08-3.4424.4511.860.51-11.690.190.0-9.527.53-19.47-29.690.0525.066.6712.020.756.02.050.06.222.20.086.445.9221.5672.0910.1611.5354.88-2.213.730.03.7260.34200.00.03-3.11-12.39
20Q3 (7)7.09-14.584.4211.98-10.66-16.634.2653.79125.400012.78-13.314.721.18-23.38521.0520.3329.068.0240.4724.79011.84.52-9.720.190.0-13.649.35-2.321.590.04100.0300.011.935.115.862.050.06.222.20.086.444.8731.9875.819.1114.7454.67-2.5511.15-67.762.32182.9385.60.03-5.37-13.43
20Q2 (6)8.353.14120.7413.416.348.232.77465.3148.9200014.7458.6737.241.54805.88926.6715.7613.7124.7832.434.35011.29-8.73-5.130.19-5.0-17.399.57-15.3131.10.020.00.011.350.090.712.056.226.222.286.4486.443.691.9343.027.9417.9839.54-2.87-23.18-215.380.82-36.43-50.90.03-0.37-5.3
20Q1 (5)5.42-12.58-29.3412.61-3.96-10.310.49512.5-73.510009.29-30.772.540.17-74.6341.6713.86-0.528.9331.08-1.02012.37-7.895.550.2-4.76-16.6711.35.5148.490.02-33.330.011.340.00.621.930.02.121.180.06.313.625.2328.376.732.5915.44-2.33-5.91-242.651.294.03-39.720.03-4.08-10.52
19Q4 (4)6.2-8.690.013.13-8.630.00.08-95.770.0000.013.4220.470.00.67252.630.013.9315.120.031.4000.013.432.750.00.21-4.550.010.7139.270.00.03200.00.011.340.620.01.930.00.01.180.00.03.4424.190.06.5611.380.0-2.2-44.740.01.24-0.80.00.04-4.270.0
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)11.26-14.8310.04-33.820.75-51.610036.05-27.96-1.15015.548.6743.1150.847.67-34.670.12-14.297.9551.430.0350.012.140.03.1514.131.64-35.695.12-37.419.9-26.56-2.0903.03-53.670.044.53
2022 (9)13.22109.8415.1718.981.55-50.950050.044.883.9124.1314.3-25.4828.58-28.9511.74-16.320.14-12.55.2532.580.02-50.012.140.582.7613.112.5515.918.1819.0713.4817.12-1.6406.5451.390.0310.61
2021 (8)6.319.7712.7520.063.16-32.190047.71-3.443.15-20.2519.19-0.6240.222.9214.0318.30.16-15.793.96-47.410.04-20.012.070.422.4419.022.20.06.8716.0511.5113.29-2.5504.3216.130.03-3.28
2020 (7)5.26-15.1610.62-19.124.665725.00049.4111.383.95249.5619.3138.6239.0824.4511.86-11.690.19-9.527.53-29.690.0566.6712.026.02.056.222.286.445.9272.0910.1654.88-2.203.72200.00.03-12.39
2019 (6)6.27.6413.13-2.520.08-95.650044.3624.41.13189.7413.936.0131.40-14.7813.4315.880.21-16.010.7139.090.0350.011.340.621.932.121.186.313.4427.416.5614.89-2.201.24-18.420.04-9.27
2018 (5)5.76-8.8613.4712.341.84106.740035.66-0.720.39-85.1713.142.1836.852.9211.5924.620.25-13.797.721.640.02100.011.279.741.8915.951.1129.072.7-22.865.71-4.67-1.1801.52-36.40.04-5.67
2017 (4)6.3297.511.9967.460.89-57.820035.9226.212.6344.5112.8612.7135.80-10.79.340.480.29-12.126.33-3.80.010.010.276.421.6310.880.860.03.5121.525.9953.2-1.1102.3994.310.040
2016 (3)3.263.277.16-12.472.11-76.740028.4621.311.82011.41-0.0940.09-17.646.6216.140.33-17.56.58242.710.01-83.339.652.881.470.00.860.01.5803.9187.08-0.3501.233.360.000
2015 (2)1.96-58.748.18-23.419.07349.010023.46-11.44-3.16011.42-19.0148.68-8.555.7-2.560.4-13.041.92-79.20.060.09.3811.931.470.00.860.0-0.2402.09-60.191.43-14.371.19-74.070.000
2014 (1)4.75-12.210.68-1.22.02-61.380026.49-0.08-0.66014.131.7853.2331.885.85-0.510.4609.2394.320.06100.08.380.01.470.00.860.02.92-18.445.25-11.171.67827.784.5922.070.000

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