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)19.17-10.6361.27-20.72005.290.0208.17-5.722.66582.0511.03-2.135.303.8113.9710.4318.21-2.6790.14-6.080.4919.5188.570.016.190.2519.110.03.0241.1238.322.43-18.70-15.6800.1812.44
2022 (9)21.451.9577.2841.25005.293.32220.81-19.650.39-95.6711.27-15.715.104.9112.65-9.7718.71-43.6895.9818.070.41-10.8788.570.016.155.7619.110.02.14-75.7437.41-13.4-15.680-13.5400.16-16.79
2021 (8)21.04-23.0754.71-20.54005.122.81274.8246.479.0013.3710.044.87-24.8714.0241.6233.22-13.6281.29-12.110.4648.3988.570.015.27-34.3819.110.08.82043.225.65-12.230-3.4100.192.87
2020 (7)27.35-11.7568.85-13.11004.9846.04187.63-16.02-10.65012.1521.876.4845.19.9-22.638.46-11.6992.4910.90.3155.088.570.023.270.0919.110.0-8.01034.38-28.05-9.590-17.600.19-1.59
2019 (6)30.9962.1779.2449.376.003.410223.41-30.440.34-98.069.97-50.594.46-28.9812.79-21.5343.554.1683.418.920.2-13.0488.570.023.258.1419.110.05.42-75.8847.78-24.25-7.490-2.0700.19-1.78
2018 (5)19.11-1.853.054.160000321.1611.0517.510.1120.18-6.236.28-15.5616.3-27.5641.81-1.0270.13-5.050.23-8.088.570.021.58.7519.110.022.4729.5863.0812.2-7.75014.72-2.580.1912.9
2017 (4)19.4634.5850.93-20.424.01000289.248.0717.49021.5234.07.44-9.5122.524.5242.241.6173.86-18.10.25-10.7188.570.019.77-19.5719.110.017.34056.2244.6-2.23015.1100.1710.82
2016 (3)14.46-45.2364.014.530000195.3140.27-5.62016.0619.588.22-14.7518.07-17.041.57-15.3590.18-19.370.280.088.570.024.580.019.110.0-4.81038.88-13.580.02-99.61-4.7900.16-0.52
2015 (2)26.4-13.9255.8855.39001.31-79.91139.24-1.43-1.2013.4345.359.6547.4521.7795.0749.11-12.23111.8430.650.2840.088.570.024.580.4919.110.01.3-89.0844.99-18.915.11-50.876.41-71.260.160.78
2014 (1)30.67107.0935.96106.194.11129.616.526.19141.26-8.471.17-90.759.242.216.5411.6811.1650.055.95-20.7285.6274.950.217.6588.570.024.465.4319.110.011.9-47.8355.48-14.810.457.122.3-24.230.160
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)19.171.21-10.6361.27-2.59-20.720005.29-1.860.050.86-3.47-0.68-1.46.04-125.0911.03-12.25-2.135.30-12.13.8113.976.8910.4318.21-0.92-2.6790.144.21-6.080.49-3.9219.5188.570.00.016.190.00.2519.110.00.03.02-31.2141.1238.32-3.452.43-18.7-34.73-19.26-15.68-65.23-15.810.18-1.8112.44
23Q3 (19)18.9429.46-29.6462.94.75-18.860005.394.262.2852.690.597.18-1.49-96.0542.2512.579.4912.136.037.6426.9513.073.483.8118.38-0.27-38.0386.5-1.14-8.940.512.015.9188.570.00.016.190.00.2519.110.00.04.39-25.21227.2539.69-3.6224.77-13.886.09-12.75-9.49-6.5139.780.180.444.64
23Q2 (18)14.63-42.27-4.9460.05-25.12-23.950005.17-2.82-0.9652.380.25-5.09-0.76-112.0659.5711.485.61-7.425.607.0615.9512.6316.41-20.9618.43-0.86-40.8987.5-4.8810.060.5-7.418.788.570.00.016.190.250.2519.110.00.05.87-30.45774.7141.18-5.7919.74-14.78-1.86-21.45-8.91-46.7931.670.1825.61-0.93
23Q1 (17)25.3418.1426.780.23.7816.420005.320.570.1952.252.03-19.926.312.9963.0110.87-3.55-14.545.232.4812.810.85-14.23-28.2918.59-0.64-43.0391.99-4.1613.150.5431.7117.3988.570.00.016.150.05.7619.110.00.08.44294.394.3343.7116.842.92-14.517.46-52.58-6.0755.17-327.460.15-9.23-21.97
22Q4 (16)21.45-20.321.9577.28-0.3141.250005.290.383.3251.214.17-22.975.58316.28771.8811.270.54-15.715.107.494.9112.650.48-9.7718.71-36.92-43.6895.981.0418.070.41-6.82-10.8788.570.00.016.150.05.7619.110.00.02.14162.03-75.7437.4117.6-13.4-15.68-27.38-28.21-13.5414.09-297.070.16-8.63-16.79
22Q3 (15)26.9274.9222.8777.52-1.8241.460005.270.967.5549.16-10.93-29.6-2.58-37.23-212.6611.21-9.6-17.634.75-1.68-8.7712.59-21.2117.4429.66-4.87-15.0694.9919.4810.710.44-4.3541.9488.570.00.016.150.05.7619.110.00.0-3.45-296.55-141.3231.81-7.5-25.56-12.31-1.15-22.0-15.76-20.86-805.750.18-4.91-9.46
22Q2 (14)15.39-23.05-39.9878.9614.6241.180005.22-1.696.155.19-15.42-24.14-1.88-157.53-500.012.4-2.52-22.554.834.15-29.3815.985.6231.231.18-4.44-13.6879.5-2.21-10.360.460.039.3988.570.00.016.155.765.7619.110.00.0-0.87-110.75-114.3634.39-19.03-14.96-12.17-27.97-44.19-13.04-818.31-447.90.19-1.07-4.98
22Q1 (13)20.0-4.94-38.8468.8925.9210.010005.313.717.0665.25-1.85-0.76-0.73-214.06-113.0612.72-4.86-19.344.64-4.69-38.1715.137.925.7332.63-1.78-13.4781.30.01-12.110.460.031.4388.570.00.015.270.0-34.3819.110.00.08.09-8.28435.6842.47-1.696.25-9.5122.24-3.03-1.4258.3687.80.19-3.21-5.42
21Q4 (12)21.04-3.97-23.0754.71-0.16-20.540005.124.492.8166.48-4.825.080.64-72.05113.4713.37-1.7610.044.87-6.53-24.8614.0230.7841.6233.22-4.87-13.6281.29-5.26-12.110.4648.3948.3988.570.00.015.270.0-34.3819.110.00.08.825.63210.1143.21.125.65-12.23-21.21-27.53-3.41-95.9880.620.19-0.572.87
21Q3 (11)21.91-14.55-43.4454.8-2.02-30.010004.9-0.417.4669.83-4.0164.462.29387.23234.7113.61-14.9939.165.20-23.89-6.7410.72-11.99-15.1234.92-3.32-10.8385.8-3.26-7.390.31-6.0640.9188.570.00.015.270.0-34.3819.110.00.08.3537.79364.2442.735.668.92-10.09-19.55-6.77-1.7426.8986.20.19-0.21-0.54
21Q2 (10)25.64-21.59-37.1955.93-10.68-27.840004.92-0.81072.7510.6548.740.47-91.59132.1916.011.5268.356.84-8.8234.2912.18-14.8849.4536.12-4.22-9.288.69-4.12-3.90.33-5.7150.088.570.00.015.27-34.38-34.3819.110.00.06.06351.45515.0740.441.18-1.2-8.448.5620.9-2.3879.5580.380.20-1.53-0.1
21Q1 (9)32.719.5612.9562.62-9.05-18.370004.96-0.4065.7523.7152.485.59217.68304.0115.7729.7976.47.5015.8368.2314.3144.553.8537.71-1.95-8.8592.50.011.870.3512.984.2188.570.00.023.270.00.0919.110.00.0-2.4169.91-189.9339.9716.26-11.26-9.233.7523.97-11.6433.86-23.040.205.282.38
20Q4 (8)27.35-29.4-11.7568.85-12.07-13.1100-100.04.989.21053.1525.1830.46-4.75-179.41-1030.9512.1524.2321.876.4816.0245.19.9-21.62-22.638.46-1.79-11.6992.49-0.1710.90.3140.9155.088.570.00.023.270.00.0919.110.00.0-8.01-153.48-247.7934.38-12.36-28.05-9.59-1.48-28.04-17.6-39.57-750.240.19-3.86-1.59
20Q3 (7)38.74-5.1215.2278.31.02-8.270004.560042.46-13.19-21.33-1.7-16.44-446.949.782.84-37.635.589.59012.6354.97-2.9239.16-1.56-7.2392.650.3950.90.220.010.088.570.00.023.270.00.0919.110.00.0-3.16-116.44-152.8439.23-4.15-18.85-9.4511.43-41.68-12.61-3.96-1727.540.200.24-1.7
20Q2 (6)40.8241.018.0177.511.04-4.100000048.9113.43-21.99-1.4646.7210.989.516.38-46.755.0914.2308.15-40.86-43.2539.78-3.84-6.0292.291.6415.940.2215.7910.088.570.00.023.270.090.0919.110.00.0-1.46-154.48-126.5940.93-9.13-14.46-10.6712.11-168.77-12.13-28.22-898.030.200.92-4.3
20Q1 (5)28.95-6.5828.976.71-3.1918.780-100.0000043.125.84-34.67-2.74-552.38-243.468.94-10.33-56.394.46-0.1013.787.74-11.4441.37-5.01-1.890.88.8729.20.19-5.0-13.6488.570.00.023.250.08.1419.110.00.02.68-50.55-89.0145.04-5.73-30.7-12.14-62.08-136.65-9.46-357.0-149.140.191.2-0.63
19Q4 (4)30.99152.160.079.24-7.170.06.000.0000.040.74-24.510.0-0.42-185.710.09.97-36.420.04.4600.012.79-1.690.043.553.170.083.435.830.00.20.00.088.570.00.023.250.00.019.110.00.05.42-9.360.047.78-1.160.0-7.49-12.290.0-2.07-200.00.00.19-3.980.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。