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)0.89-2.23.68-13.410.87770.0008.87-4.31-0.2503.17-19.5435.74-15.911.25-35.90.5438.460.29-76.42004.711.070.01-93.3300-0.230-0.220-0.030-0.2600.000
2022 (9)0.91-12.54.2516.120.1-28.57009.27-3.34-0.7303.943.6842.507.261.957.140.39-44.291.23192.86004.66-0.640.15275.00.04100.0-0.1500.03-97.50.010-0.1400.000
2021 (8)1.04-60.463.6610.570.14133.33009.5927.191.091716.673.827.0939.62-0.081.8282.00.7105.880.42-25.0004.690.00.0433.330.02-33.331.141800.01.2990.91-0.0401.12650.00.000
2020 (7)2.63152.883.31104.320.06500.0007.54-16.220.0602.9921.5439.6645.081.0-23.660.3400.56300.0004.69-20.10.03-25.00.030.00.0600.1183.33-0.0200.0400.000
2019 (6)1.046.121.62-47.570.010.0009.0-32.74-0.102.46-33.6927.33-1.421.31-31.41000.14-6.67005.870.00.040.00.03200.0000.06-62.5-0.060-0.0600.000
2018 (5)0.98-56.443.09-4.630.010.00013.385.52-0.1903.71-16.0627.73-20.451.91-15.11000.15-6.25005.87-5.480.0400.0100.12-64.710.16-54.29-0.0300.09-72.730.000
2017 (4)2.2511.393.2429.60.010.00012.6835.040.31520.04.4225.5734.86-7.012.2569.17000.160.0006.210.000000.34580.00.35600.0-0.0100.33560.00.000
2016 (3)2.024.662.5-29.970.010009.39-14.010.0503.5212.137.4930.371.334.72000.160006.210.000000.0500.050000.0500.000
2015 (2)1.93-9.813.57-1.38000010.92-14.95-0.9303.14-16.9328.75-2.331.27-32.090000006.210.00000-0.890-0.89000-0.8900.000
2014 (1)2.1491.073.62-28.17000012.84-35.25-0.3403.78-27.8629.4411.411.87-12.620000006.2148.560000-0.340-0.34000-0.3400.000
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)0.89-16.04-2.23.68-10.02-13.410.871.16770.00002.354.44-9.62-0.24-318.1842.863.17-0.31-19.5435.702.49-16.011.25-22.84-35.90.541.8938.460.29-3.33-76.420004.710.01.070.010.0-93.3300-100.0-0.23-2400.0-53.33-0.22-1200.0-833.33-0.03-400.0-400.0-0.26-1400.0-85.710.0000
23Q3 (19)1.0627.710.04.0915.540.250.86-1.15616.670002.251.35-2.170.11161.11168.753.18-5.07-7.5634.83-4.55-9.181.62-15.18-19.00.5347.22-27.40.3-3.23-76.00004.710.0-0.210.010.0-93.3300-100.00.01108.33-96.30.02118.18-95.560.01120.0-75.00.02111.76-93.550.0000
23Q2 (18)0.83-11.7-36.153.54-14.70.570.87-12.12521.430002.227.77-2.2-0.18-400.028.03.35-4.29-7.9736.49-3.76-7.671.91-14.73-18.030.360.0-48.570.310.0-76.340004.711.070.430.01-93.33-93.330-100.0-100.0-0.120.0-128.57-0.11-283.33-118.33-0.05-350.0-350.0-0.17-70.0-138.640.0000
23Q1 (17)0.943.3-55.874.15-2.3517.560.99890.0607.140002.06-20.77-1.90.06114.29-45.453.5-11.17-0.8537.92-10.782.482.2414.8728.740.36-7.69-50.00.31-74.8-76.870004.660.0-0.640.150.0275.00.040.0100.0-0.1220.0-109.60.06100.0-95.420.02100.0-71.43-0.128.57-107.580.0000
22Q4 (16)0.91-14.15-12.54.254.1716.120.1-16.67-28.570002.613.0413.04-0.42-162.5-566.673.9414.533.6842.5010.837.261.95-2.57.140.39-46.58-44.291.23-1.6192.860004.66-1.27-0.640.150.0275.00.040.0100.0-0.15-155.56-113.160.03-93.33-97.50.01-75.0125.0-0.14-145.16-112.730.0000
22Q3 (15)1.06-18.46-37.284.0815.9117.580.12-14.29-14.290002.31.32-9.45-0.1636.0-500.03.44-5.49-11.1138.35-2.97-4.572.0-14.1628.210.734.294.291.25-4.58177.780004.720.640.640.150.0275.00.040.0100.00.27-35.71-74.290.45-25.0-59.460.04100.0166.670.31-29.55-68.690.0000
22Q2 (14)1.3-38.97-35.963.52-0.282.330.140.016.670002.278.1-12.69-0.25-327.27-189.293.643.12-2.9339.526.81-2.932.3333.9147.470.7-2.780.01.31-2.24167.350004.690.00.00.15275.0400.00.04100.033.330.42-66.4-58.420.6-54.2-43.930.02-71.43133.330.44-66.67-53.680.0000
22Q1 (13)2.13104.81-5.753.53-3.5513.140.140.055.560002.1-8.7-2.330.1122.22-83.823.53-7.1112.7837.00-6.62-2.01.74-4.452.630.722.86118.181.34219.05157.690004.690.00.00.040.033.330.020.0-33.331.259.6568.921.319.1763.750.07275.0275.01.3220.088.570.0000
21Q4 (12)1.04-38.46-60.463.665.4810.570.140.0133.330002.3-9.45-1.710.09125.080.03.8-1.8127.0939.62-1.4-0.081.8216.6782.00.70.0105.880.42-6.67-25.00004.690.00.00.040.033.330.020.0-33.331.148.571800.01.28.11990.91-0.0433.33-100.01.111.112650.00.0000
21Q3 (11)1.69-16.75-28.693.470.8738.250.1416.67366.670002.54-2.3119.810.04-85.71-66.673.873.251.1740.19-1.312.871.56-1.2765.960.70.0112.120.45-8.16-23.730004.690.0-20.10.0433.3333.330.02-33.33-33.331.053.9610400.01.113.741485.71-0.060.00.00.994.212080.00.0000
21Q2 (10)2.03-10.1897.093.4410.26162.60.1233.331100.00002.620.9354.760.28-58.82600.03.7519.8168.1640.727.8430.01.5838.647.660.7112.12118.750.49-5.77276.920004.690.0-20.10.030.00.00.030.00.01.0136.491018.181.0733.752240.0-0.06-50.025.00.9535.71600.00.0000
21Q1 (9)2.26-14.07123.763.12-5.74173.680.0950.0800.00002.15-8.1253.570.681260.0553.333.134.6849.7637.76-4.7940.911.1414.02.70.33-2.9400.52-7.14271.430004.690.0-20.10.030.0-25.00.030.00.00.741133.33593.330.8627.27988.89-0.04-100.033.330.71650.0433.330.0000
20Q4 (8)2.6310.97152.883.3131.87104.320.06100.0500.00002.3410.3817.590.05-58.33600.02.9916.821.5439.6611.3844.921.06.38-23.660.343.0300.56-5.08300.00004.69-20.1-20.10.030.0-25.00.030.00.00.06500.000.1157.1483.33-0.0266.6766.670.04180.0166.670.0000
20Q3 (7)2.37130.1157.612.5191.626.130.03200.0200.00002.1226.193.410.12200.0209.092.5614.8-0.3935.6113.6800.94-12.15-38.160.333.1200.59353.85321.430005.870.00.00.030.0-25.00.030.00.00.01109.0900.07240.016.67-0.0625.0-20.0-0.0573.680.00.0000
20Q2 (6)1.031.98-9.651.3114.91-49.420.010.00.00001.6820.0-28.810.04126.6702.236.7-26.431.3216.8901.07-3.6-39.890.32000.13-7.14-7.140005.870.00.00.03-25.0-25.00.030.00.0-0.1126.67-200.0-0.0544.44-129.41-0.08-33.33-300.0-0.199.52-311.110.0000
20Q1 (5)1.01-2.88-10.621.14-29.63-59.860.010.00.00001.4-29.65-45.95-0.15-1400.0-1600.02.09-15.04-37.826.79-2.0801.11-15.27-27.450000.140.00.00005.870.00.00.040.00.00.030.0200.0-0.150-215.38-0.09-250.0-152.94-0.060.0-500.0-0.21-250.0-275.00.0000
19Q4 (4)1.0413.040.01.62-18.590.00.010.00.0000.01.99-2.930.0-0.0190.910.02.46-4.280.027.3600.01.31-13.820.0000.00.140.00.0000.05.870.00.00.040.00.00.030.00.0000.00.060.00.0-0.06-20.00.0-0.06-20.00.00.0000.0

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