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)17.71-13.69-10.695.1-15.84226.9213.03-48.722071.6700034.19-25.247.794.0-67.9138.162.55-1.3642.4236.89-2.7922.8837.75-3.813.3600095.1913.3910.74130.350.010.426.50.00.914.920.0174.8610.340.055.7273.745.1585.2889.04.2384.53-12.9512.62-22.460.799.91108.040.0000
23Q3 (19)20.5216.4680.166.0620.0-26.8125.415.39454.800045.732.95-15.1412.46-1.58-40.0763.414.768.4937.959.87-7.4139.240.4430.1100083.954.921.11130.341.1720.426.50.910.914.920.0174.8610.340.055.7270.1321.6186.4785.3917.0885.47-14.82-39.02-17.6255.3117.66121.150.0000
23Q2 (18)17.625.8985.285.05230.07-78.424.11199.1334.8400044.42-1.8152.6512.666.03285.9860.538.1379.7734.54-1.3222.3939.078.9525.100080.03-17.21146.47128.830.1416.6126.260.0-0.084.92174.86174.8610.3455.7255.7257.6711.46243.0772.9321.21188.95-10.665.8315.0647.0116.31003.520.0000
23Q1 (17)16.64-16.0967.071.53-1.92-93.648.061243.330.6200045.2442.6243.1211.94610.71167.7155.9827.4657.8235.0016.623.235.867.6913.4100096.6712.46114.44128.65-0.9115.226.260.0-0.081.790.0411.436.640.0477.3951.7430.0159.2260.1724.76180.25-11.32-6.994.7940.4238.33400.870.0000
22Q4 (16)19.8374.123.551.56-81.16-88.650.6-86.9-92.4500031.72-41.1413.161.68-91.92-33.3343.92-24.8637.9430.02-26.7519.2533.310.418.3600085.9624.084.19129.8319.9237.426.260.0-0.081.790.0411.436.640.0477.3939.85.82156.7748.234.76183.54-10.5816.0314.7529.2216.83845.630.0000
22Q3 (15)11.3919.77-27.58.28-64.59-22.334.58-74.38-42.4600053.8985.1976.2320.79533.84497.4158.4573.670.8640.9845.2355.4530.16-3.4318.000069.32113.4942.49108.26-2.0113.4326.26-0.08-0.111.790.0411.436.640.0477.3937.61123.74197.0846.0482.41224.91-12.6-0.4-6.2425.01487.093026.250.0000
22Q2 (14)9.51-4.52-41.3723.38-2.871013.3317.88123.22202.0300029.1-7.94-15.993.28-26.46-7.6133.67-5.07-14.5228.22-0.67-8.2731.23-1.2314.7700032.47-27.97-46.81110.48-1.0717.5126.280.0-0.041.79411.43411.436.64477.39477.3916.81-15.7883.1225.2417.56136.11-12.55-5.55-18.734.26-47.21406.470.0000
22Q1 (13)9.96-37.94-49.3624.0775.05487.078.010.7558.9300031.6112.77-4.94.4676.98-0.6735.4711.410.5728.4112.867.0631.622.944.5200045.08-3.41-29.11111.6818.1916.7826.280.07.090.350.001.150.0019.9628.77148.5721.4726.22167.37-11.894.19-24.898.07161.17641.610.0000
21Q4 (12)16.052.167.7913.7528.99235.377.95-0.13-41.500028.03-8.34-10.482.52-27.59-20.7531.84-6.9321.2525.17-4.512.8430.7320.2339.1800046.67-4.07-5.6894.49-1.0-2.8626.28-0.047.090.350.001.150.0015.522.43337.8517.0120.04380.51-12.41-4.64-44.133.09286.25160.950.0000
21Q3 (11)15.71-3.1465.5410.66407.62160.07.9634.46-32.600030.58-11.725.963.48-1.9724.7334.21-13.1522.9726.36-14.31.6425.56-6.0650.000-100.048.65-20.3-2.5495.441.51-0.2226.290.07.170.350.001.150.0012.6637.91126700.014.1732.55141800.0-11.86-12.2-19.80.8157.55108.070.000-100.0
21Q2 (10)16.22-17.5448.262.1-48.78-48.785.9217.46-40.3200034.644.2126.013.55-20.9418.7339.3922.7950.830.7615.9315.5327.2124.3684.4700-100.061.04-4.0118.8994.02-1.68-0.526.297.137.170.35001.15009.1814.32427.8610.6933.13481.79-10.57-11.031.4-1.396.7189.720.000-100.0
21Q1 (9)19.6732.1-6.734.10.00.05.04-62.91-62.4400033.246.1669.334.4941.19240.1532.0822.1648.0426.538.419.6521.88-0.9167.9200-100.063.5928.5284.5395.63-1.697.7824.540.00.950000008.03126.84253.838.03126.84253.83-9.52-10.57-6.25-1.4970.6189.490.000-100.0
20Q4 (8)14.8956.932.364.10.0-10.8713.5915.07134.7200031.318.490.13.1813.98128.7826.26-5.6119.3124.48-5.632.0322.0829.5866.770-100.0-100.049.48-0.8832.8797.271.6910.4524.540.040.950000003.5435500.0154.213.5435500.0154.21-8.6113.03-37.98-5.0748.8460.30.00-100.0-100.0
20Q3 (7)9.49-13.25-14.584.10.0-6.8211.8119.05465.0700028.864.9846.52.79-6.6939.527.826.5163.1725.94-2.59017.0415.53-21.00.147.6955.5649.92-2.7723.8195.651.2310.7824.530.00.9000000-0.0199.6499.86-0.0199.6499.86-9.97.65-52.31-9.9126.727.240.00-4.37-7.28
20Q2 (6)10.94-48.13-3.014.10.032.269.92-26.08359.2600027.4940.0445.142.99126.52522.9226.1220.5464.4826.6310.03014.7513.2-37.840.1362.544.4451.3448.9868.2794.496.497.7824.530.90.9000000-2.846.3669.3-2.846.3669.3-10.72-19.64-140.9-13.524.650.370.00-3.75-2.98
20Q1 (5)21.0987.47100.284.1-10.8732.2613.42131.78347.3300019.63-37.24-10.081.32-5.04-52.021.67-1.5423.0624.200.87013.03-1.59-35.240.080.0-11.1134.46-7.4714.4988.730.750.9724.310.02.06000000-5.2220.0627.5-5.2220.0627.5-8.96-43.59-291.27-14.18-11.04-49.420.001.85-99.55
19Q4 (4)11.251.260.04.64.550.05.79177.030.0000.031.2858.780.01.39-30.50.022.0129.090.023.9900.013.24-38.620.00.08-11.110.037.24-7.640.088.072.00.024.310.00.0000.0000.0-6.538.290.0-6.538.290.0-6.244.00.0-12.776.240.00.00-1.10.0
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)17.71-10.695.1226.9213.032071.6700169.5815.8941.0635.9262.5542.4236.8922.8937.7513.360095.1910.74130.350.426.50.914.92174.8610.3455.7273.7485.2889.084.53-12.95060.79108.040.000
2022 (9)19.8323.551.56-88.650.6-92.4500146.3315.6930.21115.3243.9237.9430.0119.2433.38.360085.9684.19129.8337.426.26-0.081.79411.436.64477.3939.8156.7748.23183.54-10.58029.22845.630.000
2021 (8)16.057.7913.75235.377.95-41.500126.4917.914.0336.6131.8421.2525.172.8430.7339.180046.67-5.6894.49-2.8626.287.090.3501.15015.5337.8517.01380.51-12.4103.0900.000
2020 (7)14.8916.64.1-10.8713.59134.7200107.2911.6310.2754.926.2615.8424.483.7722.0864.410049.4832.8797.2710.2724.540.9500003.5403.540-8.610-5.0700.000
2019 (6)12.7724.834.648.395.7993.00096.1149.496.63569.722.6797.6523.5932.2113.4315.680.08-11.1137.24154.7288.216.6824.312.060000-6.530-6.530-6.240-12.7700.00-99.56
2018 (5)10.23-42.333.119.233.046.340064.290.080.99350.011.47-9.4717.84-9.5411.6125.790.090.014.62-72.082.69-2.8223.82-0.130000-9.950-9.950-1.820-11.7700.0610.86
2017 (4)17.74-11.962.6-38.822.05-85.190064.248.830.22012.674.819.72-3.79.23-4.940.09-50.052.2192.3785.098.5123.850.00000-10.270-10.270-1.10-11.3700.05-51.56
2016 (3)20.1527.694.25-27.3513.842029.231.25059.036.9-1.49012.09-17.3120.48-22.649.717.410.180.027.14-34.078.42-2.3523.850.00000-8.470-8.470-2.810-11.2800.113.89
2015 (2)15.7843.985.85-65.830.65-27.780055.22139.051.04014.62-20.1126.48-66.589.04-12.230.18-65.3841.1213.5380.31-0.5123.850.00000-6.20-6.20-0.930-7.1300.113.38
2014 (1)10.96-17.5317.121914.120.9-93.30023.110.42-4.42018.3127.979.22106.3910.3190.140.52-37.3536.22393.4680.721308.7323.85220.560000-6.710-6.7100.31-16.22-6.400.10-84.02

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。