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)6.22110.853.3500.129.09006.222.980.81-2.411.2229.7919.6126.032.3512.98000.66-15.381.87-11.793.580.00.969.090.20.04.4311.315.610.67-0.2104.2211.640.000
2022 (9)2.95-9.23000.11-70.27006.041.170.83-12.630.94-27.6915.56-28.532.08-11.86000.78-59.592.12-10.553.580.00.8812.820.25.263.9810.255.0610.48-0.203.7810.850.000
2021 (8)3.2516.911.08-52.630.372.78005.9727.560.9501.3-15.5821.78-33.822.36-10.61001.93-17.522.37-9.893.580.00.780.00.19-9.523.6136.744.5826.17-0.203.4139.180.000
2020 (7)2.78-0.712.2842.50.3616.13004.68-22.77-0.5201.54-2.5332.9126.212.64-29.22002.34108.932.638666.673.58-2.720.782.630.2123.532.64-21.433.63-15.58-0.1902.45-22.220.000
2019 (6)2.8-6.981.646.790.31-32.61006.06-31.290.2-76.471.58-27.5226.075.493.73-12.24001.12-20.00.03-40.03.680.00.7611.760.1721.433.36-8.454.3-4.23-0.2103.15-10.00.000
2018 (5)3.012.381.09-29.680.4621.05008.8212.790.85-15.02.189.5524.72-2.874.25-17.15001.4-19.540.050.03.6813.930.6817.240.147.693.6710.884.4911.69-0.1703.510.410.000
2017 (4)2.9480.371.5593.750.38-11.63007.82-7.571.09.891.99-25.4725.45-19.375.1362.86001.74-9.840.050.03.2310.240.5818.370.1303.3112.594.0217.2-0.1403.1712.810.000
2016 (3)1.63-21.630.8300.00.434.88008.4617.340.91-30.532.6775.6631.5649.73.150.32001.93-19.250.05-16.672.939.740.4936.11002.949.73.4312.83-0.1302.814.460.000
2015 (2)2.0837.750.200.4195.24007.2131.811.311.551.5255.121.0817.673.1454.68002.3927.810.06500.02.6722.480.3656.52002.6838.143.0440.090.01-50.02.6937.240.000
2014 (1)1.5132.46000.2175.00.0505.4746.651.2979.170.9844.1217.92-1.732.03133.33001.87187.690.01-66.672.1821.110.2353.33001.9444.782.1744.670.020.01.9644.120.000
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)6.22143.92110.853.35570.000.120.09.090002.0739.860.980.4691.6791.671.223.3929.7919.613.0626.032.357.3112.980000.66-4.35-15.381.87-3.11-11.793.580.00.00.960.09.090.20.00.04.4314.4711.315.611.1110.67-0.21-5.0-5.04.2214.9911.640.0000
23Q3 (19)2.55-9.25-0.780.50.0-9.090.129.099.090001.485.714.960.24242.86-4.01.1816.8315.6919.0315.516.732.1910.05-10.250000.69-4.17-13.751.93-3.02-11.473.580.00.00.960.09.090.20.00.03.876.323.485.045.04.78-0.24.760.03.677.03.670.0000
23Q2 (18)2.81-5.7-16.370.50-16.670.110.0-70.270001.410.24-1.410.0775.075.01.012.02-18.5516.482.35-23.61.99-7.87-13.480000.72-4.0-58.861.99-3.4-11.563.580.00.00.969.099.090.20.00.03.64-0.554.34.81.485.03-0.21-5.0-40.03.43-0.872.690.0000
23Q1 (17)2.981.02-23.000-100.00.110.0-70.270001.27-38.059.480.04-83.33-86.670.995.321.0216.103.44-6.542.163.85-12.20000.75-3.85-59.242.06-2.83-10.823.580.00.00.880.012.820.20.05.263.66-8.04-6.394.73-6.52-3.27-0.20.0-42.863.46-8.47-8.220.0000
22Q4 (16)2.9514.79-9.230-100.0-100.00.110.0-70.270002.0545.3918.50.24-4.0-41.460.94-7.84-27.6915.56-12.73-28.532.08-14.75-11.860000.78-2.5-59.592.12-2.75-10.553.580.00.00.880.012.820.20.05.263.986.4210.255.065.210.48-0.20.00.03.786.7810.850.0000
22Q3 (15)2.57-23.51-20.920.55-8.33-62.840.11-70.27-62.070001.41-0.7-2.080.25525.019.051.02-17.742.017.83-17.312.712.446.09-2.010000.8-54.29-57.672.18-3.11-10.663.580.00.00.880.012.820.20.05.263.747.1616.884.815.2515.35-0.2-33.334.763.545.9918.390.0000
22Q2 (14)3.36-13.18-3.720.620.0-71.150.370.027.590001.4222.414.410.04-86.67-81.821.2426.537.8321.5725.21-0.612.3-6.5-8.00001.75-4.89-11.172.25-2.6-10.03.580.00.00.8812.8212.820.25.26-4.763.49-10.7417.514.57-6.5415.4-0.15-7.1428.573.34-11.4121.010.0000
22Q1 (13)3.8719.0827.30.5-53.7-75.960.370.0-5.130001.16-32.95-19.440.3-26.83172.730.98-24.62-34.2317.22-20.91-44.522.464.241.230001.84-4.66-17.862.31-2.53-10.123.580.00.00.780.00.00.190.0-9.523.918.3142.184.896.7730.75-0.1430.030.03.7710.5647.840.0000
21Q4 (12)3.250.016.911.08-27.03-52.630.3727.592.780001.7320.1413.820.4195.24215.381.330.0-15.5821.7825.43-33.822.36-5.22-10.610001.932.12-17.522.37-2.87-9.893.580.00.00.780.00.00.190.0-9.523.6112.8136.744.589.8326.17-0.24.76-5.263.4114.0539.180.0000
21Q3 (11)3.25-6.8812.071.48-28.850.00.290.0-12.120001.445.8846.940.21-4.552200.01.0-13.04-20.017.36-19.99-35.972.49-0.4-20.190001.89-4.06-41.852.44-2.4-9.633.580.00.00.780.00.00.19-9.52-9.523.27.7429.034.175.320.17-0.210.04.552.998.3332.30.0000
21Q2 (10)3.4914.8-3.592.080.0108.00.29-25.640.00001.36-5.5658.140.22100.0153.661.15-22.82-17.8621.70-30.1-20.962.52.88-19.610001.97-12.05-37.662.5-2.72-9.753.580.00.00.780.00.00.210.00.02.978.019.283.965.8813.79-0.21-5.08.72.768.2422.120.0000
21Q1 (9)3.049.35-7.62.08-8.77108.00.398.3334.480001.44-5.269.090.11-15.38147.831.49-3.25-10.2431.04-5.676.962.43-7.95-24.060002.24-4.27-30.652.57-2.28-9.513.580.00.00.780.02.630.210.023.532.754.17-12.143.743.03-8.11-0.2-5.269.092.554.08-12.370.0000
20Q4 (8)2.78-4.14-0.712.2854.0542.50.369.0916.130001.5255.14.830.131400.0550.01.5423.2-2.5332.9121.3626.212.64-15.38-29.220002.34-28.0108.932.63-2.598666.673.580.0-2.720.780.02.630.210.023.532.646.45-21.433.634.61-15.58-0.1913.649.522.458.41-22.220.0000
20Q3 (7)2.9-19.897.811.4848.0146.670.3313.79200.00000.9813.95-33.33-0.0197.5688.891.25-10.71-10.0727.11-1.2203.120.32-25.360003.252.8560.892.7-2.538900.03.580.0-2.720.780.02.630.210.023.532.48-0.4-26.413.47-0.29-19.3-0.224.35-15.792.260.0-28.930.0000
20Q2 (6)3.6210.0328.371.00.0100.00.290.0-36.960000.86-34.85-41.89-0.41-78.26-1466.671.4-15.66-20.027.45-5.4103.11-2.81-31.040003.16-2.17130.662.77-2.466825.03.580.0-2.720.782.632.630.2123.5323.532.49-20.45-28.033.48-14.5-20.91-0.23-4.55-53.332.26-22.34-31.720.0000
20Q1 (5)3.2917.520.071.0-37.50.00.29-6.45-35.560001.32-8.97-20.48-0.23-1250.0-195.831.665.06-13.5429.0211.3103.2-14.21-27.930003.23188.39150.392.849366.675580.03.58-2.72-2.720.760.011.760.170.021.433.13-6.85-19.954.07-5.35-13.95-0.22-4.76-57.142.91-7.62-22.810.0000
19Q4 (4)2.84.090.01.6166.670.00.31181.820.0000.01.45-1.360.00.02122.220.01.5813.670.026.0700.03.73-10.770.0000.01.12-44.550.00.030.00.03.680.00.00.760.00.00.170.00.03.36-0.30.04.30.00.0-0.21-10.530.03.15-0.940.00.0000.0

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