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)12.876.1001.09-14.840033.37-0.395.34-14.157.7914.3923.3414.847.39-17.8005.3233.670.125.06.030.04.4516.191.37-13.2917.48.0723.228.0-1.7015.76.590.00-31.28
2022 (9)12.13-12.92001.28113.330033.53.626.2214.556.8119.6820.3315.58.9926.98003.9825.160.0833.336.030.03.8316.771.587.4816.130.4721.525.88-1.37014.7336.90.00-42.09
2021 (8)13.9351.414.346.630.6650.00032.3327.385.4344.85.69-18.4817.60-36.017.0826.2003.18548.980.060.06.030.03.2812.711.47-6.9612.3447.4317.0832.81-1.58010.7655.940.01-48.96
2020 (7)9.26.64.0726.40.0800025.387.823.7522.956.9827.3727.5018.145.611.45000.4900.0620.06.030.02.9111.921.5862.898.3711.1612.8615.86-1.4706.915.970.01-36.74
2019 (6)8.6344.563.2238.2000023.54-7.693.05-28.075.48-2.8423.285.255.53-22.7700000.050.06.030.02.619.270.9746.977.53-1.1811.16.22-1.5805.95-10.530.02-11.99
2018 (5)5.972.052.33-17.08000025.56.744.247.075.642.7322.12-3.757.1636.3800000.05-16.676.0322.562.1822.470.6643.487.6210.1210.4514.08-0.9706.656.230.020
2017 (4)5.85-37.372.81-15.87000023.8911.793.9615.795.4910.0222.98-1.595.2538.160.42180.0000.06-14.294.920.01.7823.610.46170.596.9214.389.1619.58-0.6606.2611.990.000
2016 (3)9.3433.053.34122.67000021.378.373.4236.84.9913.1523.354.423.8-5.710.15-25.0000.07-12.54.920.01.4421.010.170.06.0538.767.6633.92-0.4605.5912.250.000
2015 (2)7.0283.771.500.030.00019.720.02.5-9.424.4116.6722.3616.674.03-11.620.2-47.370.36-7.690.0833.334.920.01.1930.770.170.04.36-2.465.722.880.62-3.124.98-2.540.000
2014 (1)3.8292.93000.030.00019.729.562.76-3.53.78-5.0319.17-13.314.5628.090.3800.39-9.30.06-45.454.9219.420.9144.440.17-10.534.4710.925.5614.40.64178.265.1119.950.010
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)12.8727.436.10-100.001.09-9.92-14.840008.65-3.6716.891.46-5.8140.387.79-2.6214.3923.34-6.2714.87.394.38-17.80005.3239.2733.670.10.025.06.030.00.04.450.016.191.370.0-13.2917.49.168.0723.226.718.0-1.7-70.0-24.0915.75.096.590.00-2.12-31.28
23Q3 (19)10.1-9.98-12.250.370-77.161.21-9.72.540008.9812.964.421.5514.81-7.748.010.34-3.524.909.04-0.617.080.85-15.910003.825.822.690.125.025.06.030.00.04.450.016.191.370.0-13.2915.9410.775.9121.767.676.35-1.044.443.8514.9418.676.640.00-15.15-39.8
23Q2 (18)11.221.91-21.4800-100.01.343.0828.850007.951.92-6.581.3539.18-20.597.255.84-12.4422.837.71-8.527.02-13.01-11.360003.61-3.488.080.080.014.296.030.00.04.4516.1916.191.37-13.29-13.2914.39-15.77.5520.21-10.067.61-1.8-40.62-47.5412.59-20.273.540.008.46-40.38
23Q1 (17)11.01-9.23-14.9100-100.01.31.5656.630007.85.41-13.240.97-6.73-46.416.850.59-17.7721.204.29-14.878.07-10.2317.470003.74-6.037.160.080.014.296.030.00.03.830.016.771.580.07.4817.076.0220.7222.474.5118.95-1.286.57-45.4515.797.219.080.00-23.71-47.52
22Q4 (16)12.135.39-12.920-100.0-100.01.288.47113.330007.4-13.955.871.04-38.1-7.966.81-17.8519.6820.33-18.8615.58.996.7726.980003.986.9925.160.080.033.336.030.00.03.830.016.771.580.07.4816.16.9830.4721.55.0825.88-1.37-31.7313.2914.735.1436.90.00-14.25-42.09
22Q3 (15)11.51-19.45-3.281.62-39.55-72.071.1813.46372.00008.61.06-0.921.68-1.184.358.290.127.9425.050.367.098.426.3130.340003.7211.3853.090.0814.2933.336.030.00.03.830.016.771.580.07.4815.0512.4834.2620.468.9528.2-1.0414.7541.2414.0115.2148.410.00-15.98-40.63
22Q2 (14)14.2910.4326.352.68-19.76-38.811.0425.31200.00008.51-5.34-3.191.7-6.0821.438.28-0.62.624.960.24-3.837.9215.2834.240003.34-4.367.00.070.00.06.030.00.03.8316.7731.621.587.480.013.38-5.3735.718.78-0.5830.87-1.22-38.6427.8112.16-8.348.840.01-4.53-44.42
22Q1 (13)12.94-7.1134.373.34-23.04-16.710.8338.33937.50008.9928.6114.231.8160.1840.318.3346.415.3724.9041.5-4.636.87-2.9716.240003.499.75263.540.0716.6716.676.030.00.03.280.012.711.470.0-6.9614.1414.5946.3818.8910.633.5-0.8844.344.313.2623.2364.110.01-15.8-48.75
21Q4 (12)13.9317.0651.414.34-25.176.630.6140.0650.00006.99-19.47-6.681.13-29.810.05.69-25.91-18.4817.60-24.77-35.987.089.626.20003.1830.86548.980.060.00.06.030.00.03.280.012.711.470.0-6.9612.3410.0847.4317.087.0232.81-1.5810.73-7.4810.7613.9855.940.01-12.1-48.96
21Q3 (11)11.95.2279.225.832.4237.440.25212.500008.68-1.2525.071.6115.033.067.68-4.8313.7823.39-9.88-16.376.469.4926.170002.4321.512050.00.06-14.2950.06.030.00.03.2812.7112.711.47-6.96-6.9611.2113.6954.8315.9611.2236.06-1.77-4.731.679.4415.5473.530.01-21.34-48.8
21Q2 (10)11.3117.456.44.389.2316.490.080.000008.7911.6964.31.48.53118.758.0711.7752.8425.96-0.5911.695.9-0.176.120002.0108.339900.00.0716.6775.06.030.00.02.910.00.01.580.00.09.862.0763.5214.351.4136.41-1.69-6.9619.148.171.11107.360.01-11.96-44.96
21Q1 (9)9.634.67-6.964.01-1.4713.280.080.000007.875.0740.291.2914.1667.537.223.4447.6526.11-5.0222.075.915.3513.870000.9695.9200.060.050.06.030.00.02.910.011.921.580.062.899.6615.4116.3914.1510.0319.21-1.58-7.4811.248.0817.123.930.01-16.16-37.34
20Q4 (8)9.238.556.64.07-3.5526.40.08000007.497.9320.221.13-6.6194.836.983.4127.3727.49-1.7218.095.619.571.450000.492350.000.0650.020.06.030.00.02.910.011.921.580.062.898.3715.6111.1612.869.6315.86-1.4718.336.966.926.8415.970.01-11.82-36.74
20Q3 (7)6.64-37.54-15.314.2212.2347.550000006.9429.7225.51.2189.0655.136.7527.8434.7327.9720.3705.12-7.91-8.730000.020.000.040.0-20.06.030.00.02.910.011.921.580.062.897.2420.074.1711.7311.511.5-1.813.88-38.465.4438.07-3.720.02-15.44-33.54
20Q2 (6)10.632.7154.963.766.21364.20000005.35-4.63-2.550.64-16.88-3.035.287.984.1423.248.6405.567.13-9.590000.02000.040.0-20.06.030.00.02.9111.9211.921.5862.8962.896.03-27.35-2.1110.52-11.378.12-2.09-17.42-161.253.94-39.57-26.490.020.23-25.76
20Q1 (5)10.3519.9344.153.549.9449.370000005.61-9.95-10.810.7732.76-25.244.89-10.77-17.421.39-8.1105.19-6.15-21.120000000.04-20.0-20.06.030.00.02.60.019.270.970.046.978.310.23-3.9411.876.943.4-1.78-12.66-196.676.529.58-18.910.02-15.35-19.2
19Q4 (4)8.6310.080.03.2212.590.0000.0000.06.2312.660.00.58-25.640.05.489.380.023.2800.05.53-1.430.0000.0000.00.050.00.06.030.00.02.60.00.00.970.00.07.538.350.011.15.510.0-1.58-21.540.05.955.310.00.02-7.360.0

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