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)5.3515.35.3535.440.1500018.82-21.550.77-57.693.47-1.9818.4424.955.38-1.47001.25443.480.12-25.08.570.00.9324.00.370.00.8-57.452.11-29.67-0.2400.56-66.270.000
2022 (9)4.6466.313.9549.06000023.9926.21.8275.03.545.9914.76-16.015.463.21000.23-80.170.16-20.08.570.00.7517.190.370.01.8874.073.043.54-0.2201.66133.80.000
2021 (8)2.79-10.02.65-43.010.3719.350019.0121.161.04271.433.34-9.4917.57-25.295.29-5.7001.16-82.690.2-16.678.5711.730.644.920.3727.591.08285.712.0977.12-0.3700.7100.000
2020 (7)3.1-15.074.6500.3100015.69-0.320.28-82.613.691.3723.521.75.6156.7006.700.24242.867.670.00.6135.560.2993.330.28-82.721.18-47.09-0.370-0.0900.000
2019 (6)3.65-38.7600000015.7411.711.611.263.6412.3523.130.573.589.8200000.07-12.57.670.00.4555.170.1525.01.623.852.2313.2-0.2901.33-5.670.000
2018 (5)5.96168.4700000014.0916.251.5974.733.248.023.00-7.13.2658.2500000.080.07.6712.630.2945.00.12140.01.5667.741.9765.55-0.1501.4174.070.000
2017 (4)2.2218.0900000012.1215.540.911.113.01.6924.75-11.982.0614.4400000.08-11.116.8110.020.281.820.0500.933.331.1916.67-0.1200.81-4.710.000
2016 (3)1.8846.8800000010.49-12.950.923.292.95-6.3528.127.581.8-19.6400000.09-10.06.1910.140.11175.0000.925.01.0234.21-0.0500.858.970.000
2015 (2)1.28-22.4200000012.0518.840.7352.083.1524.5126.144.772.2413.130.140.0000.1-16.675.6216.360.040000.7271.430.7680.950.06-25.00.7856.00.000
2014 (1)1.6511.4900000010.1418.320.48166.672.532.4324.95-13.431.9825.320.140000.1220.04.8311.0300000.4200.4200.08300.00.500.000
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)5.3567.7115.35.352.8835.440.1550.000005.2911.3713.030.3275.0131.253.47-3.88-1.9818.43-6.9924.945.38-8.66-1.470001.2560.26443.480.12-7.69-25.08.570.00.00.930.024.00.370.00.00.860.0-57.452.1116.57-29.67-0.24-41.18-9.090.5669.7-66.270.0000
23Q3 (19)3.19-42.31-1.855.22.9748.570.1100.000004.751.06-28.250.08-52.94-89.743.6110.4-27.5119.8121.73-4.635.893.5110.30000.7816.4200.13-7.14-23.538.570.00.00.930.024.00.370.00.00.516.28-82.141.814.62-53.83-0.1729.17-6.250.3373.68-87.50.0000
23Q2 (18)5.5350.6873.355.0534.6780.360.05150.000004.714.91-42.330.17-26.09-89.443.274.14-33.9416.2822.02-25.555.69-3.41.970000.6776.3200.14-6.67-22.228.570.00.00.9324.024.00.370.00.00.43-2.27-78.711.7310.9-44.9-0.24-9.094.00.19-13.64-89.270.0000
23Q1 (17)3.67-20.9112.583.75-5.06-14.770.02000004.09-12.61-10.110.23123.96-42.53.14-11.30.9613.34-9.57-14.995.897.888.670000.3865.2200.15-6.25-21.058.570.00.00.750.017.190.370.00.00.44-76.6-15.381.56-48.01.96-0.220.012.00.22-86.75-18.520.0000
22Q4 (16)4.6442.7766.313.9512.8649.0600-100.00004.68-29.310.65-0.96-223.08-1820.03.54-28.925.9914.75-29.0-16.055.462.253.210000.230-80.170.16-5.88-20.08.570.00.00.750.017.190.370.00.01.88-32.8674.073.0-23.4743.54-0.22-37.540.541.66-37.12133.80.0000
22Q3 (15)3.251.887.973.525.021.5300-100.00006.62-18.7725.140.78-51.5530.04.980.6151.3720.78-4.9823.085.34-4.3-6.4800000-100.00.17-5.56-19.058.570.00.00.750.017.190.370.00.02.838.61152.253.9224.8484.91-0.1636.058.972.6449.15266.670.0000
22Q2 (14)3.19-2.1512.322.8-36.36-16.4200-100.00008.1579.1252.911.61302.5117.574.9559.1647.7621.8639.3417.875.582.95-3.9600000-100.00.18-5.26-18.188.570.011.730.7517.1922.950.370.027.592.02288.46225.813.14105.23106.58-0.250.035.91.77555.56669.570.0000
22Q1 (13)3.2616.85-16.624.466.04-18.060-100.0-100.00004.55-2.1521.660.4900.0260.03.11-6.89-3.7215.69-10.69-22.185.422.46-7.980000-100.0-100.00.19-5.0-17.398.570.011.730.640.04.920.370.027.590.52-51.85533.331.53-26.7996.15-0.2532.4326.470.27-61.97158.70.0000
21Q4 (12)2.79-7.31-10.02.65-7.99-43.010.370.019.350004.65-12.1-9.36-0.05-108.33-113.163.341.52-9.4917.574.08-25.295.29-7.36-5.70001.16-4.13-82.690.2-4.76-16.678.570.011.730.640.04.920.370.027.591.08-2.7285.712.09-1.4277.12-0.375.130.00.71-1.39888.890.0000
21Q3 (11)3.015.997.52.88-14.0380.00.378.8200005.29-0.7537.050.6-18.922100.03.29-1.7915.0316.88-9.0-10.175.71-1.7230.370001.21-82.2600.21-4.55200.08.5711.7311.730.644.924.920.3727.5927.591.1179.031333.332.1239.47161.73-0.390.0-5.410.72213.04256.520.0000
21Q2 (10)2.84-27.37-23.663.35-37.62378.570.349.6800005.3342.5162.010.74396.01025.03.353.7215.5218.55-8.0-4.955.81-1.3645.250006.82-1.5900.22-4.35214.297.670.00.00.610.00.00.290.00.00.62616.671133.331.5294.8780.95-0.39-14.712.50.23150.0150.00.0000
21Q1 (9)3.9126.137.425.3715.481242.50.310.000003.74-27.19.68-0.25-165.79-2600.03.23-12.47-9.0120.16-14.27-11.515.894.9960.490006.933.4300.23-4.17228.577.670.00.00.610.035.560.290.093.33-0.12-142.86-138.710.78-33.9-15.22-0.348.11-6.25-0.46-411.11-4500.00.0000
20Q4 (8)3.110.71-15.074.65190.6200.31000005.1332.910.090.381366.67-33.333.6929.021.3723.5225.161.75.6128.0856.70006.7000.24242.86242.867.670.00.00.610.035.560.290.093.330.28411.11-82.721.1845.68-47.09-0.370.0-27.59-0.0980.43-106.770.0000
20Q3 (7)2.8-24.73-4.111.6128.5700000003.8617.3310.29-0.0362.5-116.672.86-1.38-7.1418.79-3.7104.389.526.960000000.070.0-12.57.670.00.00.610.035.560.290.093.33-0.09-50.0-108.490.81-3.57-51.5-0.377.5-60.87-0.460.0-155.420.0000
20Q2 (6)3.722.2-21.680.775.000000003.29-3.52-17.96-0.08-900.0-117.392.9-18.31-11.0419.52-14.3504.08.9921.210000000.070.0-12.57.670.00.00.6135.5635.560.2993.3393.33-0.06-119.35-106.820.84-8.7-43.24-0.4-25.0-263.64-0.46-4500.0-159.740.0000
20Q1 (5)3.64-0.27-40.230.4000000003.41-26.82-4.480.01-98.25-97.53.55-2.4720.3422.79-1.4703.672.516.070000000.070.0-12.57.670.00.00.450.055.170.150.025.00.31-80.86-84.180.92-58.74-61.18-0.32-10.34-300.0-0.01-100.75-100.530.0000
19Q4 (4)3.6525.00.0000.0000.0000.04.6633.140.00.57216.670.03.6418.180.023.1300.03.583.770.0000.0000.00.07-12.50.07.670.00.00.450.00.00.150.00.01.6252.830.02.2333.530.0-0.29-26.090.01.3360.240.00.0000.0

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