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)23.41-33.7250.29-59.0421.2107.0300380.713.267.165.5105.6320.3327.756.2590.39-23.450.35-7.8959.59143.5228.23-1.1930.360.015.562.9116.2-16.5850.3219.0482.086.86-19.79030.5317.110.00-1.73
2022 (9)35.3235.07122.7862.7510.243100.000336.139.214.291028.9587.7815.3626.115.64118.081.150.38-5.024.47-22.7328.571.7830.360.015.120.1319.4240.2242.27-6.1576.813.8-16.2026.071.760.00-99.23
2021 (8)26.15-20.5975.4425.50.32-64.0400307.798.50.38-94.476.097.7524.72-0.7116.7446.920.4-14.8931.67-2.1628.07-1.6830.360.015.14.7213.851.0245.04-8.0874.0-4.06-19.42025.62-27.110.105.51
2020 (7)32.930.460.1115.420.89-61.4700283.6711.86.79-47.4970.62-5.424.90-15.3879.4621.410.47032.3721.2828.55131.3630.360.014.429.8213.7134.8149.0-4.4577.133.43-13.85035.15-6.440.0911782.39
2019 (6)32.80.8652.080.832.31-53.2400253.7316.6212.93231.5474.65-1.0129.42-15.1265.4518.760026.6943.1112.341.1530.36-0.1313.133.0610.173.0451.2824.0474.5716.61-13.71037.5720.530.007.65
2018 (5)32.52-4.0151.652.244.9459.8700217.5711.613.9200.075.413.9634.66-6.8655.1113.140018.65-18.5912.21.530.40.012.741.039.8727.8541.341.5563.954.77-10.17031.171.070.0016.24
2017 (4)33.88-7.6150.52-4.753.09-4.6300194.94-3.331.3-81.8472.541.0437.214.5248.71-12.190022.91164.5512.02-4.630.40.012.616.067.72621.540.71-19.0861.04-3.52-9.87030.84-27.590.005.38
2016 (3)36.67-26.6553.04-12.33.2412.8900201.6518.797.1626.9571.79-1.3935.60-16.9955.4717.05008.6640.5812.637.2530.40.011.894.941.0767.1950.316.5763.276.93-7.72042.59-7.690.003.53
2015 (2)49.99-1.9260.4853.152.873.9900169.752.565.64-78.6272.812.8542.8910.0347.3927.98006.1610.399.18277.7830.40.5311.3330.380.640.047.21-3.6759.171.42-1.07046.14-9.350.0070.22
2014 (1)50.97163.1439.49102.22.7617.9500165.519.8226.38207.8264.5127.8738.9816.4437.0316.56005.58-41.512.43-10.030.2450.158.6910.980.64-71.8149.0136.3358.3426.661.89285.7150.939.680.00-26.25
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)23.415.59-33.7250.29-28.46-59.0421.21.78107.03000127.2231.4810.726.5476.7622.47105.6320.7620.3327.7516.856.2590.39-17.82-23.450.350.0-7.8959.596.79143.5228.23-1.74-1.1930.360.00.015.560.02.9116.20.0-16.5850.3214.8919.0482.088.646.86-19.79-32.46-22.1630.535.7917.110.00-1.73-1.73
23Q3 (19)22.17-4.23-16.3770.33.93-23.3620.831695.69116.5300096.7612.0420.513.711.1165.9287.4710.3719.6323.755.443.48109.996.49-15.360.350.0-2.7855.8-34.62130.6728.730.95-0.6230.360.00.015.560.02.9116.20.0-16.5843.89.2318.7375.555.135.77-14.9411.713.7428.8624.547.470.00-5.98-98.95
23Q2 (18)23.15-16.7-31.8367.64-10.64-20.841.1648.72-87.7800086.3622.7631.513.33151.47181.2279.252.6438.1122.52-3.3921.87103.29-8.92-8.530.35-7.89-2.7885.35-2.99263.1928.460.250.2530.360.00.015.562.912.9116.2-16.58-16.5840.112.0115.771.862.163.84-16.92-4.78.2923.1818.0243.00.00-0.85-99.16
23Q1 (17)27.79-21.32-28.1975.69-38.35-12.920.78-92.38-92.2800070.35-38.77-6.54-6.47-221.16-889.0277.21-12.0413.1923.31-10.736.07113.41-3.95-3.050.380.0-2.5687.98259.54287.9228.39-0.630.4630.360.00.015.120.00.1319.420.040.2235.8-15.31-21.9470.34-8.42-5.99-16.160.253.3519.64-24.66-32.60.007.27-99.11
22Q4 (16)35.3233.2335.07122.7833.8562.7510.246.443100.0000114.943.1117.965.34139.4612.4287.7820.0515.3626.1113.85.64118.08-9.131.150.385.56-5.024.471.16-22.7328.57-1.181.7830.360.00.015.120.00.1319.420.040.2242.2714.58-6.1576.817.533.8-16.26.4716.5826.0733.211.760.00-98.95-99.23
22Q3 (15)26.51-21.942.8391.737.3514.999.621.373106.6700080.2922.2611.252.23154.39143.9873.1227.438.9222.9524.185.17129.9515.0821.090.360.0-14.2924.192.94-24.7428.911.832.9630.360.00.015.120.00.1319.420.040.2236.896.43-8.7671.433.222.95-17.326.126.1219.5720.73-10.960.07-24.63-29.29
22Q2 (14)33.96-12.2530.3685.45-1.6925.59.49-6.043414.8100065.67-12.750.23-4.1-600.0-13766.6757.38-15.88-10.7118.48-15.92-10.78112.92-3.4715.370.36-7.69-14.2923.53.62-27.2928.390.461.0330.360.00.015.120.130.1319.4240.2240.2234.66-24.42-23.8269.2-7.51-7.05-18.45-10.35-6.8316.21-44.37-42.580.094.460.51
22Q1 (13)38.747.9933.8286.9215.2241.3810.13056.254950.000075.27-22.733.540.82-82.7420.5968.21-10.369.0321.98-11.15.75116.980.2128.30.39-2.5-9.322.68-28.39-30.4128.260.68-0.7430.360.00.015.10.04.7213.850.01.0245.861.82-7.6974.821.11-3.84-16.7213.9-4.7629.1413.74-13.580.09-7.120.13
21Q4 (12)26.151.44-20.5975.44-5.4325.50.326.67-64.0400097.4134.970.154.75193.69-2.8676.0913.357.7524.7213.29-0.7116.748.7846.920.4-4.76-14.8931.67-1.46-2.1628.07-0.04-1.6830.360.00.015.10.04.7213.850.01.0245.0411.4-8.0874.06.66-4.06-19.42-5.26-40.2225.6216.56-27.110.10-3.35.51
21Q3 (11)25.78-1.04-24.1379.7717.1526.960.311.11-89.6900072.1710.15-3.48-5.07-17000.0-212.4267.134.47-1.7621.825.35-14.09107.329.6445.560.420.0-28.8132.14-0.56-15.4428.08-0.0720.6730.360.00.015.10.04.7213.850.01.0240.43-11.14-8.3469.38-6.81-3.96-18.45-6.83-20.9821.98-22.14-23.840.107.1481.38
21Q2 (10)26.05-9.92-21.2868.0910.756.710.2735.0-88.2600065.52-9.8816.40.03-95.59133.3364.262.725.5920.71-0.34-12.9397.887.3542.680.42-2.33-10.6432.32-0.83-15.7928.1-1.319.6830.360.00.015.14.724.7213.851.021.0245.5-8.4114.974.45-4.329.94-17.27-8.21-5.3728.23-16.2821.630.094.0570.95
21Q1 (9)28.92-12.18-7.2561.482.28-7.270.2-77.53-92.9800072.7-25.2531.350.68-86.09126.9862.56-11.41-5.4420.78-16.52-19.6791.1814.7531.210.43-8.51-10.4232.590.68-15.2628.47-0.2820.8930.360.00.014.420.09.8213.710.034.8149.681.391.8977.810.887.99-15.96-15.23-4.4533.72-4.070.720.09-2.1371.78
20Q4 (8)32.93-3.090.460.11-4.3315.420.89-69.42-61.4700097.2630.0817.734.898.43-30.5470.623.35-5.424.90-1.99-15.3879.467.7721.410.47-20.34032.37-14.8421.2828.5522.69131.3630.360.00.014.420.09.8213.710.034.8149.011.09-4.4577.136.773.43-13.859.18-1.0235.1521.79-6.440.0966.2411782.39
20Q3 (7)33.982.69-1.3662.83-1.548.482.9126.5234.7200074.7732.8321.384.515111.1132.2668.3312.2712.6625.406.78073.737.48-0.820.5925.53038.01-0.9638.1223.27-0.8991.0530.360.00.014.420.09.8213.710.034.8144.1111.39-0.572.246.676.83-15.256.96-27.6228.8624.34-10.870.050.986641.0
20Q2 (6)33.096.13-12.9763.81-3.761.02.3-19.3-58.1100056.291.70.25-0.0996.43-104.0560.86-8.011.0323.79-8.06068.6-1.280.340.47-2.08038.38-0.21137.2123.48-0.391.6730.360.00.014.429.829.8213.7134.8134.8139.6-18.79-3.2367.72-6.015.47-16.39-7.26-80.3123.21-30.68-27.080.054.556569.1
20Q1 (5)31.18-4.94-22.6566.327.319.982.8523.38-40.8700055.35-33.03.71-2.52-135.8-1069.2366.16-11.379.525.87-12.06069.496.179.940.480038.4644.1106.6623.5590.8493.0330.360.0-0.1313.130.03.0610.170.03.0448.76-4.9117.2172.05-3.3812.21-15.28-11.45-64.4833.48-10.893.620.056669.837295.05
19Q4 (4)32.8-4.790.052.08-10.080.02.316.940.0000.082.6134.110.07.04106.450.074.6523.080.029.4200.065.45-11.960.0000.026.69-3.020.012.341.310.030.360.00.013.130.00.010.170.00.051.2815.680.074.5710.280.0-13.71-14.730.037.5716.030.00.00-5.690.0

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