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)2.3846.910.30000011.2715.00.78105.262.8319.9225.114.270.5619.1500000.33-5.714.960.00.2717.390.06-14.290.78105.261.1165.67-0.0600.72125.00.3168.71
2022 (9)1.6232.790000009.86.410.3840.742.3624.2124.0816.730.47-40.5100000.35-12.54.960.00.2315.00.0716.670.3840.740.6726.42-0.0600.3260.00.1811.17
2021 (8)1.22-4.690000009.2114.130.27107.691.915.8520.631.510.79-1.2500000.40.04.960.00.25.260.060.00.27170.00.5347.22-0.0700.2400.00.170.72
2020 (7)1.2862.030000008.073.990.1385.711.64-25.1120.32-27.990.8110.5300000.4135.294.960.00.190.00.060.00.100.3650.0-0.0600.0400.16-10.06
2019 (6)0.79-17.710000007.760.650.07-70.832.19-8.3728.22-8.960.388.5700000.1730.774.960.00.195.560.0620.0-0.0200.24-38.46-0.060-0.0800.182.1
2018 (5)0.96-21.310000007.7110.620.2402.397.6631.00-2.680.3529.6300000.13-7.144.96-0.20.180.00.050.00.1600.39680.0-0.0600.100.18-3.26
2017 (4)1.22-17.570000006.972.65-0.0602.2213.2731.8510.340.27-6.900000.14-6.674.970.00.180.00.050.0-0.1800.05-64.29-0.060-0.2400.192.04
2016 (3)1.4821.310000006.799.16-0.0901.96-0.5128.87-8.860.29-25.6400000.1515.384.970.00.1820.00.050.0-0.0900.14-68.18-0.060-0.1500.18-1.0
2015 (2)1.22-20.780000006.22-0.320.23-47.731.97-1.531.67-1.180.39387.500000.13-7.144.97-0.40.1525.00.050.00.23-41.030.44-21.43-0.0500.18-47.060.18-0.15
2014 (1)1.54-75.750000006.24-10.090.44-15.382.0-22.1832.05-13.450.080.000000.140.04.99-0.60.12100.00.05150.00.39-35.00.56-17.65-0.0500.34-38.180.18-6.43
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)2.3846.0146.910.3000000002.85-1.388.780.05-73.68-50.02.83-5.0319.9225.09-6.974.180.567.6919.150000000.333.12-5.714.960.00.00.270.017.390.060.0-14.290.786.85105.261.113.7465.67-0.060.00.00.727.46125.00.3134.3368.71
23Q3 (19)1.63-5.237.240000000002.89-2.3617.480.19-38.7118.752.9813.7445.3726.979.3123.260.526.12-29.730000000.32-3.03-13.514.960.00.00.270.017.390.060.0-14.290.7332.73160.711.0721.5987.72-0.060.00.00.6736.73204.550.2329.0334.82
23Q2 (18)1.7270.326.470-100.000000002.9614.7322.310.3134.78342.862.6217.4920.1824.6711.513.890.49-2.0-33.780000000.33-2.94-10.814.960.00.00.2717.3917.390.06-14.29-14.290.55103.7358.330.8857.14114.63-0.060.00.00.49133.33716.670.18-4.034.13
23Q1 (17)1.01-37.65-15.830.10-50.00000002.58-1.5312.170.23130.0360.02.23-5.5112.0622.12-8.132.390.56.38-21.880000000.34-2.86-10.534.960.00.00.230.015.00.070.016.670.27-28.95-12.90.56-16.42-3.45-0.060.00.00.21-34.38-16.00.191.439.68
22Q4 (16)1.626.5832.790000000002.626.519.630.1-37.5600.02.3615.1224.2124.0810.0716.730.47-36.49-40.510000000.35-5.41-12.54.960.00.00.230.015.00.070.016.670.3835.7140.740.6717.5426.42-0.060.014.290.3245.4560.00.187.3411.17
22Q3 (15)1.5211.7616.920000000002.461.658.370.16128.57220.02.05-5.9613.8921.88-7.8711.820.740.0-18.680000000.370.0-5.134.960.00.00.230.015.00.070.016.670.28133.33-3.450.5739.021.79-0.060.014.290.22266.670.00.17-0.342.62
22Q2 (14)1.3613.339.680-100.000000002.425.22-1.220.0740.0-41.672.189.559.5523.759.917.760.7415.62-2.630000000.37-2.63-7.54.960.00.00.2315.021.050.0716.6716.670.12-61.29-64.710.41-29.31-31.67-0.060.014.290.06-76.0-77.780.171.084.0
22Q1 (13)1.2-1.647.140.2000000002.35.020.00.05350.0-58.331.994.7410.5621.614.740.950.64-18.99-22.890000000.38-5.0-5.04.960.00.00.20.05.260.060.00.00.3114.8140.910.589.4320.83-0.0614.290.00.2525.056.250.172.814.03
21Q4 (12)1.22-6.15-4.690000000002.19-3.520.46-0.02-140.0-133.331.95.5615.8520.635.441.390.79-13.19-1.250000000.42.560.04.960.00.00.20.05.260.060.00.00.27-6.9170.00.53-5.3647.22-0.070.0-16.670.2-9.09400.00.17-0.910.72
21Q3 (11)1.34.8434.020000000002.27-7.358.10.05-58.33150.01.8-9.555.2619.57-11.22-10.070.9119.74-4.210000000.39-2.595.04.960.00.00.25.265.260.060.00.00.29-14.71625.00.56-6.6786.67-0.070.0-16.670.22-18.521200.00.171.0-1.83
21Q2 (10)1.2410.7126.530000000002.456.5233.880.120.001.9910.56-6.5722.042.96-21.060.76-8.43105.410000000.40.0100.04.960.00.00.190.00.00.060.00.00.3454.55750.00.625.0100.0-0.07-16.67-16.670.2768.751450.00.171.11-5.03
21Q1 (9)1.12-12.5-5.080000000002.35.517.950.12100.0140.01.89.76-15.0921.405.19-20.850.833.75118.420000000.40.0110.534.960.00.00.190.00.00.060.00.00.22120.0633.330.4833.3371.43-0.060.00.00.16300.0633.330.16-0.46-10.2
20Q4 (8)1.2831.9662.030000000002.183.8110.10.06200.0700.01.64-4.09-25.1120.35-6.47-27.990.8-15.79110.530000000.4100.0135.294.960.00.00.190.00.00.060.00.00.1150.0600.00.3620.050.0-0.060.00.00.04300.0150.00.16-3.42-10.06
20Q3 (7)0.97-1.025.430000000002.114.7512.30.02001.71-19.72-27.2321.76-22.0700.95156.76187.880000000.20.033.334.960.00.00.190.00.00.060.00.00.040.0500.00.30.020.0-0.060.00.0-0.020.071.430.17-2.29-6.41
20Q2 (6)0.98-16.9525.640000000001.83-6.15-10.290-100.0100.02.130.47-10.527.923.2400.37-2.638.820000000.25.2666.674.960.00.00.190.00.00.060.00.00.0433.3300.37.1415.38-0.060.00.0-0.0233.3366.670.17-4.4-4.62
20Q1 (5)1.1849.3735.630000000001.95-1.524.840.05600.0-44.442.12-3.2-8.6227.04-4.3100.380.08.570000000.1911.7658.334.960.00.00.190.05.560.060.020.00.03250.0-86.360.2816.67-37.78-0.060.00.0-0.0362.5-118.750.18-0.31-0.59
19Q4 (4)0.79-14.130.0000.0000.0000.01.985.880.0-0.0100.02.19-6.810.028.2600.00.3815.150.0000.0000.00.1713.330.04.960.00.00.190.00.00.060.00.0-0.02-100.00.00.24-4.00.0-0.060.00.0-0.08-14.290.00.180.50.0

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