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)9.93-23.6219.5126.220000348.82-9.6423.75-22.7119.58-3.55.616.877.8725.0322.13-2.85000058.160.053.796.141.990101.38-4.78157.150.0-0.560100.82-3.50.000
2022 (9)13.06.478.62-3.250000386.050.6430.73-23.8420.296.015.265.3462.28-15.7422.78-2.11000058.160.050.689.4400106.47-1.43157.151.29-1.990104.48-6.020.000
2021 (8)12.21-43.868.91170.00000383.640.5240.3554.0719.1428.464.99-8.5973.91123.923.279.51000058.160.046.316.340.84-69.78108.0126.43155.1517.753.160111.1731.420.000
2020 (7)21.7538.83.3-13.390000272.98-1.5826.1933.4914.9-4.365.46-2.8333.01-23.3621.2521.64000058.160.043.554.742.78-12.385.4311.14131.768.35-0.84084.5914.170.000
2019 (6)15.67141.083.81-62.610000277.36-10.1419.62-33.3115.586.865.6218.9243.07-35.917.47-7.12000058.160.041.587.613.17574.4776.87-10.74121.61-2.89-2.78074.09-10.680.000
2018 (5)6.5-67.210.19540.880000308.6624.7529.427.9614.58-8.244.72-26.4567.1986.0718.8123.91000058.160.038.647.60.47-52.5386.1211.86125.239.96-3.17082.958.40.000
2017 (4)19.82-51.361.59-55.080000247.4218.227.2550.0615.8956.556.4232.4536.1119.5715.18109.67000058.160.035.915.310.9976.7976.9910.73113.899.31-0.47076.5211.640.000
2016 (3)40.7512.793.5465.420000209.33-10.4718.16-9.3810.15-11.824.85-1.5130.223.277.2427.92000058.160.034.16.260.5651.3569.531.68104.193.32-0.99068.541.060.000
2015 (2)36.1376.762.14-61.580000233.8-22.5120.0420.1411.51-36.694.92-18.324.5-45.215.66-14.37000058.160.032.095.460.37311.1168.385.25100.845.61-0.56067.824.980.000
2014 (1)20.44-17.915.57103.280000301.710.9116.6815.3518.1857.686.0356.2644.72-17.086.6119.31000058.160.030.435.00.09064.97-3.2895.48-0.7-0.37064.6-3.70.000
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)9.9369.17-23.6219.5-4.88126.2200000090.7612.561.296.4221.59-9.0719.586.47-3.55.616.126.877.877.0425.0322.131.84-2.8500000058.160.00.053.790.06.141.990.00101.386.07-4.78157.153.830.0-0.5673.9571.86100.827.91-3.50.0000
23Q3 (19)5.87-33.14-43.9920.5-14.5514.8500000080.63-10.39-8.785.28-14.15-9.918.39-4.0722.035.29-1.9342.4372.757.42.721.730.42-1.900000058.160.00.053.790.06.141.990.0095.585.87-3.37151.353.621.18-2.15-305.6644.0193.434.1-1.730.0000
23Q2 (18)8.78-42.5132.2823.99283.84-3.0300000089.982.89-17.136.154.24-32.0419.17-9.53-1.895.39-4.814.4367.744.5-17.0121.641.74-7.3600000058.160.00.053.796.146.141.990090.281.38-3.2146.064.531.47-0.53-488.8974.6489.750.89-1.560.0000
23Q1 (17)15.2717.46-8.946.25-27.4920.6600000087.45-2.4-12.095.9-16.43-32.7321.194.445.215.677.7913.6964.824.08-11.7421.27-6.63-6.0900000058.160.00.050.680.09.4400-100.089.05-16.361.59139.73-11.083.65-0.0995.48-102.0488.96-14.85-3.380.0000
22Q4 (16)13.024.056.478.62-51.71-3.2500000089.61.37-18.057.0620.48-41.8920.2934.646.015.2641.525.3462.28-12.08-15.7422.782.84-2.1100000058.160.00.050.680.09.4400-100.0106.477.64-1.43157.155.051.29-1.9948.18-162.97104.489.9-6.020.0000
22Q3 (15)10.48177.25-29.2817.85-27.85-18.0800000088.39-18.59-9.045.86-35.25-47.8215.07-22.88-0.23.71-21.21-13.8370.84-13.2112.5222.15-5.18-1.200000058.160.00.050.680.09.4400-100.098.916.063.54149.593.934.84-3.84-83.73-200.5295.074.28-4.310.0000
22Q2 (14)3.78-77.46-29.8724.74377.6117.31000000108.589.1510.639.053.19-11.4519.54-2.9835.134.71-5.423.8981.6211.1423.0923.363.139.9300000058.160.00.050.689.4416.370-100.0-100.093.266.39-9.09143.946.77-3.34-2.09-147.39-128.2491.17-0.98-17.10.0000
22Q1 (13)16.7737.3529.25.18-41.86-37.3600000099.48-9.0225.998.77-27.8229.9320.145.2229.274.98-0.12-8.2773.44-0.6442.6922.65-2.668.2700000058.160.00.046.310.06.340.840.0-69.7887.66-18.84-4.9134.81-13.11-2.674.4139.56168.992.07-17.18-1.870.0000
21Q4 (12)12.21-17.61-43.868.91-59.11170.0000000109.3412.5243.7212.158.1972.5919.1426.7528.464.9915.77-8.5973.9117.39123.923.273.799.5100000058.160.00.046.310.06.340.840.0-69.78108.0113.0626.43155.158.7417.753.16-17.28476.19111.1711.931.420.0000
21Q3 (11)14.82174.95-24.3121.793.32789.3900000097.17-1.048.3111.239.8846.9915.14.4320.94.31-5.01-7.4762.96-5.0552.4822.425.5129.000000058.160.00.046.316.346.340.84-69.78-69.7895.53-6.8721.77142.68-4.1814.353.82-48.38246.3699.35-9.6731.00.0000
21Q2 (10)5.39-58.47-71.4521.09155.02720.6200000098.1524.348.210.2251.4159.9414.46-7.196.644.54-16.48-9.8366.3128.8355.5121.251.5824.5600000058.160.00.043.550.00.02.780.00.0102.5811.2847.9148.917.5128.717.4351.22565.41109.9817.2262.280.0000
21Q1 (9)12.98-40.32-21.578.27150.6194.1300000078.963.7921.26.75-4.1232.0915.584.5617.415.43-0.4711.4551.4755.9211.4320.92-1.5519.6100000058.160.00.043.550.04.742.780.0-12.392.187.912.44138.515.129.31.64295.24146.4693.8210.9119.590.0000
20Q4 (8)21.7511.0838.83.334.69-13.3900000076.0816.126.797.04-7.8546.9714.919.3-4.365.4617.18-2.8333.01-20.05-23.3621.2522.2721.6400000058.160.00.043.550.04.742.780.0-12.385.438.911.14131.765.598.35-0.8467.8269.7884.5911.5414.170.0000
20Q3 (7)19.583.7154.542.45-4.67-82.5600000065.52-1.07-2.07.6419.56111.0512.49-7.898.044.66-7.43041.29-3.17-18.8517.381.88-0.5200000058.160.00.043.550.04.742.780.0-12.378.4513.118.87124.787.866.82-2.61-64.1522.5575.8411.9110.410.0000
20Q2 (6)18.8814.08-1.02.57-39.67-6.200000066.231.66-3.996.3925.0544.2413.562.19-7.695.033.23042.64-7.69-20.5517.06-2.466.5600000058.160.00.043.554.744.742.78-12.3-12.369.36-15.391.34115.69-8.72.21-1.5954.9648.0467.77-13.613.660.0000
20Q1 (5)16.555.62-8.214.2611.8122.4100000065.15-8.55-7.295.116.68-24.7413.27-14.8312.744.87-13.22046.197.24-16.5617.490.11-14.8900000058.160.00.041.580.07.613.170.0574.4781.986.65-11.77126.724.2-4.02-3.53-26.98-16.8978.455.88-12.740.0000
19Q4 (4)15.6723.680.03.81-72.880.0000.0000.071.246.550.04.7932.320.015.5834.780.05.6200.043.07-15.350.017.470.00.0000.0000.058.160.00.041.580.00.03.170.00.076.876.670.0121.614.110.0-2.7817.510.074.097.860.00.0000.0

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