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)0.67-83.33-53.795.4299.26263.7600000013.02-7.5958.971.6682.4282.429.4275.7593.4321.0256.8123.6411.850.012.962.713.44-0.7300000019.270.00.03.840.06.9600019.119.2617.1722.947.5515.286.3226.15324.1625.4313.0242.870.0000
23Q3 (19)4.0230.1132.372.72-26.49-2.8600000014.0946.1672.880.9121.33133.335.362.29-23.7613.40-12.9-46.2911.850.8519.12.62-1.13-6.7600000019.270.00.03.840.06.9600017.495.4913.7221.334.4612.445.0139.17260.4322.511.534.170.0000
23Q2 (18)3.09183.4961.783.776.19224.560000009.6419.4582.230.7538.8941.515.24-9.66-0.3815.39-21.2-27.7611.75-2.1617.972.65-1.85-6.6900000019.270.00.03.846.966.9600016.58-1.610.6120.42-0.059.963.653.8567.4420.185.1617.740.0000
23Q1 (17)1.09-24.83-33.542.140.94950.00000008.07-1.4714.960.54-40.66-16.925.819.1-11.8519.5314.89-20.0812.0114.4959.282.7-1.1-5.9200000019.270.00.03.590.07.8100016.853.3111.020.432.6610.372.3457.05-7.5119.197.818.360.0000
22Q4 (16)1.45-16.18-18.081.49-46.7900000008.190.496.230.91133.3335.824.87-30.7343.6617.00-31.8940.5510.495.4315.662.73-2.85-5.8600000019.270.00.03.590.07.8100016.316.0512.2519.94.911.421.497.19-39.1817.86.144.830.0000
22Q3 (15)1.73-9.42-63.812.8145.6100000008.1554.0674.520.39-26.42-11.367.0333.6556.2224.9617.1446.579.95-0.10.612.81-1.060.000000019.270.00.03.590.07.8100015.382.610.9718.972.1510.351.39-35.35-49.4516.77-2.160.960.0000
22Q2 (14)1.9116.46-75.481.14470.000000005.29-24.64-29.750.53-18.46-1.855.26-20.0695.5421.30-12.81169.439.9632.122.962.84-1.0547.9200000019.270.0-20.013.597.8116.5600-100.014.99-1.2510.6318.570.3210.932.15-15.02-45.5717.14-3.22-2.060.0000
22Q1 (13)1.64-7.34-76.230.2000000007.02-8.95-13.550.65-2.99-4.416.5894.1117.1624.43102.03157.977.54-16.87-6.682.87-1.0349.4800000019.270.0-20.013.330.08.1200-100.015.184.4718.2218.513.6415.472.533.27-40.8917.714.33.450.0000
21Q4 (12)1.77-62.97-74.160000000007.7165.126.190.6752.2759.523.39-24.676.9412.09-28.977.79.07-8.2919.662.93.249.4800000019.270.0-20.013.330.08.1200-100.014.534.8320.2817.863.916.962.45-10.91-23.6816.982.2311.050.0000
21Q3 (11)4.78-38.64-41.210000000004.67-37.98-61.910.44-18.52-70.864.567.29-3.4317.03115.3313.929.8922.130.32.8146.3544.8500000019.27-20.01-20.013.338.128.120-100.0-100.013.862.2919.0717.192.6915.912.75-30.38770.7316.61-5.0947.910.0000
21Q2 (10)7.7912.934.080000000007.53-7.2736.910.54-20.59-3.572.69-11.22-10.037.91-16.52-28.078.10.25-29.631.920.0-1.5400000024.090.00.03.080.00.00.110.00.013.555.5333.7616.744.4325.683.95-7.71656.3417.52.2285.770.0000
21Q1 (9)6.90.734.070000000008.1232.986.240.6861.91071.433.03-4.42-20.269.47-15.65-32.288.086.6-12.081.92-1.03-1.5400000024.090.00.03.080.02.330.110.0-95.0212.846.2970.9716.034.9825.924.2833.33360.9817.1211.97191.650.0000
20Q4 (8)6.85-15.742.390000000006.11-50.16-32.560.42-72.192.443.17-31.97-41.311.23-24.87-42.657.58-0.13-7.561.940.0-0.5100000024.090.00.03.080.02.330.110.0-95.0212.083.7859.3715.272.9719.33.21882.933018.1815.2936.15104.690.0000
20Q3 (7)8.1339.936.5500000000012.26122.9148.071.51169.64122.064.6655.85-14.8114.9535.9607.59-34.06-8.331.94-0.51-4.4300000024.090.00.03.080.02.330.110.0-95.0211.6414.9161.8914.8311.3419.4-0.4142.2543.8411.2319.2173.840.0000
20Q2 (6)5.81-12.37-35.730000000005.526.150.550.56900.0450.02.99-21.32-31.8910.99-21.4011.5125.2459.421.950.0-3.4700000024.090.00.03.082.332.330.11-95.02-95.0210.1334.8956.5713.324.6313.85-0.7156.7145.89.4260.4882.560.0000
20Q1 (5)6.63-0.9-28.480000000004.36-51.88-8.6-0.07-117.0773.083.8-29.63-21.9713.99-28.5709.1912.0775.051.950.0-6.700000024.090.00.03.010.00.02.210.062.57.51-0.92-1.712.73-0.556.0-1.64-1390.91-7.895.87-21.42-4.080.0000
19Q4 (4)6.69-12.320.0000.0000.0000.09.069.420.00.41-39.710.05.4-1.280.019.5800.08.2-0.970.01.95-3.940.0000.0000.024.090.00.03.010.00.02.210.00.07.585.420.012.83.060.0-0.1184.930.07.4715.630.00.0000.0
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)0.67-53.795.42263.76000044.8356.533.8756.059.4293.4321.0123.5711.8512.962.71-0.73000019.270.03.846.960019.1117.1722.9415.286.32324.1625.4342.870.000
2022 (9)1.45-18.081.490000028.642.142.486.444.8743.6617.0040.6510.4915.662.73-5.86000019.270.03.597.810016.3112.2519.911.421.49-39.1817.84.830.000
2021 (8)1.77-74.1600000028.04-0.672.33-3.723.396.9412.097.669.0719.662.949.48000019.27-20.013.338.120014.5320.2817.8616.962.45-23.6816.9811.050.000
2020 (7)6.852.3900000028.232.362.42255.883.17-41.311.23-42.657.58-7.561.94-0.51000024.090.03.082.330.11-95.0212.0859.3715.2719.33.21015.29104.690.000
2019 (6)6.69-33.5700000027.5830.090.6805.439.5319.587.268.239.461.95-7.58000024.090.03.010.02.2162.57.58-3.8112.84.4-0.1107.4731.750.000
2018 (5)10.0713.9100000021.20.05-0.103.87-21.6618.25-21.75.886.142.11-4.09000024.090.03.012.731.36-43.577.8811.9312.26-0.97-2.2105.67-0.180.000
2017 (4)8.847.0200000021.197.620.8353.74.94-21.9623.31-27.485.5422.842.2-0.9000024.090.02.932.092.41-7.317.0415.4112.386.91-1.3605.6853.930.000
2016 (3)8.2661.9600000019.69-14.910.54-50.06.33-30.2932.15-18.074.51-24.962.22-45.45000024.090.02.873.612.6134.236.1-24.611.58-3.18-2.4103.69-32.790.000
2015 (2)5.1-34.7800000023.1427.991.0809.08463.9839.24340.656.01-18.344.07-25.73000024.090.02.770.01.1108.09-6.911.964.36-2.605.49-27.570.000
2014 (1)7.82-3.5800000018.08-28.62-0.1401.61-32.648.90-5.627.3614.295.48-22.71000.010.024.090.02.770.0008.69-1.5911.46-1.21-1.1107.58-14.740.000

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