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)0.59-82.075.9352.841.68-9.6800104.84-20.114.15-44.6712.17-14.911.616.5330.2515.370013.863.050.010.032.570.02.2526.4007.2310.559.4813.812.920.3410.157.410.000
2022 (9)3.2954.463.88207.941.860.5400131.23-3.37.5-54.914.367.0610.9072.7626.22-23.690013.45-12.030.010.032.570.01.780006.54-43.868.33-28.52.9114.579.45-33.40.000
2021 (8)2.1334.811.2601.85-49.1800135.7156.1716.63175.798.56108.276.3133.3634.3686.130015.291.870.01-50.032.570.0000011.65011.6502.547.6314.1900.000
2020 (7)1.58305.13003.64112.870086.9-10.26.03209.234.11-6.164.734.4918.4632.610015.01-19.860.02100.032.570.00000-4.870-4.8702.36-9.23-2.5100.000
2019 (6)0.39-66.090.41-73.21.710.00096.77-12.951.95-62.064.384.534.5320.0813.92-26.930018.73-10.210.010.032.570.00000-10.850-10.8502.6-2.26-8.2500.000
2018 (5)1.15-19.581.53595.451.7114.000111.1614.145.14-19.184.1979.063.7756.8819.0513.660020.86-17.020.010.032.570.00000-13.260-13.2602.66-43.28-10.600.000
2017 (4)1.43-28.50.22-90.481.500097.3946.616.365200.02.34-33.92.40-54.9116.7640.960025.14-13.490.01-80.032.570.00000-18.340-18.3404.6971.79-13.6500.000
2016 (3)2.0506.062.3187.8000066.4326.170.1203.5418.05.33-6.4811.8982.640029.06-6.890.05-44.4432.57-40.010000-24.690-24.6902.730-21.9600.000
2015 (2)0.33-49.231.23-96.59000052.65-47.4-11.2503.0-46.245.702.216.51-36.80031.2100.09-30.7754.2958.330000-46.570-46.57000-46.5700.000
2014 (1)0.65170.8336.121.180000100.09-3.93-6.1305.5824.05.5729.0710.3-38.3600000.13-27.7834.2929.40000-18.540-18.54000-18.5400.000
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)0.59-35.16-82.075.93144.0352.841.687.69-9.6800027.4151.69-25.561.18480.6561.6412.1755.83-14.911.6169.816.5330.2510.615.3700013.863.053.050.010.00.032.570.00.02.250.026.40007.2321.3110.559.4815.4713.812.924.290.3410.1515.877.410.0000
23Q3 (19)0.91-76.4918.182.43-33.42-77.461.56-15.68-15.6800018.07-33.69-26.66-0.31-120.39-150.827.81-28.28-28.876.84-24.16-16.0227.3513.72-29.6200013.4512.84-3.310.010.00.032.570.00.02.2517.1926.40005.96-27.494.018.21-19.039.182.8-2.44-1.068.76-21.012.340.0000
23Q2 (18)3.87283.17-48.123.650380.261.850.00.000027.25-15.14-17.971.52-13.14-52.0510.8916.35118.679.0122.1163.424.05-0.33-30.7300011.928.46-17.050.010.00.032.570.00.01.927.8764.10008.2220.18-3.4110.1417.634.862.87-4.019.5411.0912.82-0.360.0000
23Q1 (17)1.01-69.3-88.480-100.0-100.01.85-0.540.000032.11-12.79-12.151.75139.73-41.479.36-34.55-3.017.38-32.2510.624.13-7.97-19.4100010.99-18.29-25.890.010.00.032.570.00.01.780.000006.844.59-53.288.623.48-41.122.992.7512.419.834.02-43.180.0000
22Q4 (16)3.29327.2754.463.88-64.01207.941.860.540.5400036.8249.43-9.040.7319.67-83.3714.330.2467.0610.9033.8772.7626.22-32.53-23.6900013.45-3.31-12.030.010.00.032.570.00.01.780.000006.5414.14-43.868.3310.77-28.52.912.8314.579.4510.4-33.40.0000
22Q3 (15)0.77-89.68-42.5410.781318.42168.161.850.00.000024.64-25.83-30.160.61-80.76-87.6510.98120.4861.958.14137.8746.7738.8611.9220.8700013.91-3.2-11.680.010.0-50.032.570.00.01.7852.1400005.73-32.67-22.257.52-22.232.042.838.0220.438.56-23.09-11.930.0000
22Q2 (14)7.46-14.94677.080.7622.58-55.291.850.00.000033.22-9.112.983.176.02-24.74.98-48.398.53.42-48.73-18.8834.7215.9725.6200014.37-3.1-11.350.010.0-50.032.570.00.01.17000008.51-41.87250.219.67-33.95297.942.62-1.514.4111.13-35.66135.810.0000
22Q1 (13)8.77311.74265.420.62-50.7901.850.00.5400036.55-9.7132.02.99-31.89-3.249.6512.73102.736.675.8234.1429.94-12.8628.8300014.83-3.01-11.140.010.0-50.032.570.00.000000014.6425.67922.4714.6425.67922.472.664.7216.1617.321.923292.160.0000
21Q4 (12)2.1358.9634.811.26-68.6601.850.0-49.1800040.4814.7449.814.39-11.1360.228.5626.25108.276.3113.7333.3634.366.8786.1300015.29-2.921.870.01-50.0-50.032.570.00.000000011.6558.07339.2211.6558.07339.222.548.097.6314.1945.99665.340.0000
21Q3 (11)1.3439.58179.174.02136.4701.850.0-32.7300035.289.3661.544.9417.34148.246.7847.71120.135.5531.4752.2632.1516.3269.6600015.75-2.84-3.370.020.0100.032.570.00.00000007.37203.29197.497.37203.29197.492.352.6214.639.72105.93276.410.0000
21Q2 (10)0.96-60.09.091.7001.850.54-13.1500032.2616.568.814.2136.25453.954.59-3.5731.144.22-15.230.6727.6418.9389.3200016.21-2.88-7.850.020.0100.032.570.00.00000002.43236.52125.422.43236.52125.422.290.021.814.72825.49161.460.0000
21Q1 (9)2.451.9485.370001.84-49.457.600027.692.4846.283.0912.77483.024.7615.8246.464.985.2136.5223.2425.8973.8200016.6911.19-8.750.020.0100.032.570.00.0000000-1.7863.4582.75-1.7863.4582.752.29-2.9748.70.51120.32105.810.0000
20Q4 (8)1.58229.17305.1300-100.03.6432.36112.8700027.0223.729.482.7437.691612.54.1133.44-6.164.7329.854.4918.46-2.5932.6100015.01-7.91-19.860.02100.0100.032.570.00.0000000-4.8735.5855.12-4.8735.5855.122.3615.12-9.23-2.5154.4569.580.0000
20Q3 (7)0.48-45.45118.1800-100.02.7529.1160.8200021.8414.294.951.99161.84696.03.08-12.022.713.64-13.07018.9529.79-5.5300016.3-7.33-15.280.010.00.032.570.00.0000000-7.5620.9231.34-7.5620.9231.342.059.04-28.32-5.5128.2632.390.0000
20Q2 (6)0.88114.63-19.2700-100.02.1324.567.5800019.110.95-22.790.7643.4-17.393.57.6964.324.1914.96014.69.2-22.3400017.59-3.83-10.760.010.00.032.570.00.0000000-9.567.3615.1-9.567.3615.11.8822.08-39.35-7.6812.535.880.0000
20Q1 (5)0.415.13-75.450-100.0-100.01.710.00.000018.93-23.3-28.650.53231.25-15.873.25-25.8-39.143.64-19.47013.37-3.95-30.2200018.29-2.35-10.120.010.00.032.570.00.0000000-10.324.8818.35-10.324.8818.351.54-40.77-51.72-8.78-6.427.090.0000
19Q4 (4)0.3977.270.00.41-66.120.01.710.00.0000.024.6818.60.00.16-36.00.04.3874.50.04.5300.013.92-30.610.0000.018.73-2.650.00.010.00.032.570.00.0000.0000.0-10.851.450.0-10.851.450.02.6-9.090.0-8.25-1.230.00.0000.0

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