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)2.327.412.04-52.01.6721.90016.75-1.35-1.4405.862.9934.994.415.58-7.43000.61-65.340.0716.676.9450.870.160.00.340.0-6.240-5.730-0.640-6.8800.000
2022 (9)2.16-14.294.2516.441.37-66.910016.9813.2-0.2905.69-1.7333.51-13.1916.83-7.27001.76738.10.06-14.294.6-0.220.160.00.340.0-4.80-4.290-0.550-5.3500.000
2021 (8)2.52211.113.65225.894.14-44.280015.097.89-0.7905.79-8.5338.60-53.7818.1512.45000.21-66.670.070.04.610.880.160.00.340.0-4.510-4.00-0.850-5.3600.000
2020 (7)0.81-50.611.12-29.567.43992.65007.58-57.1-2.8506.33-29.5983.5164.1416.1416.37000.63-91.290.07-36.364.570.00.160.00.340.0-3.720-3.210-0.960-4.6800.000
2019 (6)1.64-35.431.59-29.330.68195.650017.67-14.26-1.3108.99-9.6550.885.3813.87-28.25007.237.430.11-31.254.579.860.160.00.34-40.35-0.870-0.360-1.070-1.9400.000
2018 (5)2.5484.062.25-63.470.23-47.730020.61-4.58-0.3409.95-2.4548.282.2319.33-5.06006.732959.090.16-15.794.160.00.1633.330.5700.22-85.330.95-41.36-0.340-0.1200.000
2017 (4)1.38-58.816.1612.00.4400021.63.40.44-63.6410.280.8547.2274.9120.36-8.41000.2200.19216.674.1612.430.120001.5-3.851.623.85-0.5900.91-20.870.000
2016 (3)3.3570.055.5-16.67000020.898.751.2110.05.6438.9227.0027.7422.23-16.7700000.06-33.333.7393.3300001.56345.711.56345.71-0.4101.15210.810.000
2015 (2)1.9761.486.613.6000019.2129.11.1155.814.068.5621.13-15.9126.7111.430.11-15.38000.090.00.750.000000.3525.00.3525.00.02-96.430.37-55.950.000
2014 (1)1.2205.810000014.8800.4303.74025.13023.9700.130000.0900.75000000.2800.2800.5600.8400.000
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)2.32-22.927.412.04-32.23-52.01.67149.2521.90006.9542.1380.05-0.65-303.12-22.645.86-8.582.9934.99-25.454.415.58-20.18-7.430000.61-62.11-65.340.0740.016.676.940.050.870.160.00.00.340.00.0-6.24-11.63-30.0-5.73-12.57-33.57-0.64-93.94-16.36-6.88-16.22-28.60.0000
23Q3 (19)3.0148.28152.943.01-49.07-28.50.67-2.9-80.80004.89121.2718.120.32143.24700.06.4116.5534.3846.9310.1579.5419.523.3411.10001.612.5500.05-16.6766.676.940.050.870.160.00.00.340.00.0-5.595.57-30.91-5.095.91-35.01-0.3351.4713.16-5.9210.3-27.310.0000
23Q2 (18)2.03-54.79-21.325.9124.6841.730.69-5.48-81.30002.21-18.15-63.71-0.74-94.74-562.55.5-5.9823.0442.6022.2783.5618.895.959.320001.57-10.295133.330.0620.050.06.940.4350.870.160.00.00.340.00.0-5.92-14.51-37.35-5.41-15.85-41.99-0.68-30.77-21.43-6.6-15.99-35.520.0000
23Q1 (17)4.49107.87144.024.7411.5325.40.73-46.72-81.380002.7-30.05-6.57-0.3828.3-1050.05.852.816.7534.843.981.617.835.94-12.120001.75-0.571358.330.05-16.67-16.676.9150.2249.890.160.00.00.340.00.0-5.17-7.71-15.66-4.67-8.86-17.63-0.525.450.0-5.69-6.36-14.030.0000
22Q4 (16)2.1681.51-14.294.250.9516.441.37-60.74-66.910003.86-6.76-24.76-0.53-1425.0-32.55.6919.29-1.7333.5128.21-13.1316.83-4.21-7.270001.760738.10.06100.0-14.294.60.0-0.220.160.00.00.340.00.0-4.8-12.41-6.43-4.29-13.79-7.25-0.55-44.7435.29-5.35-15.050.190.0000
22Q3 (15)1.19-53.88112.54.210.9616.943.49-5.42-25.740004.14-32.02-19.610.04-75.0100.04.776.71-13.926.1412.62-42.6817.571.68-3.670000-100.0-100.00.03-25.0-50.04.60.00.660.160.00.00.340.00.0-4.270.93-3.89-3.771.05-4.72-0.3832.1451.9-4.654.525.10.0000
22Q2 (14)2.5840.22235.064.1710.32211.193.69-5.87-45.810006.09110.73116.730.16300.0148.484.47-18.439.8323.21-32.32-54.117.28-14.83-7.840000.03-75.0-93.880.04-33.33-20.04.6-0.220.660.160.00.00.340.00.0-4.313.58-4.36-3.814.03-4.96-0.56-7.6924.32-4.872.40.00.0000
22Q1 (13)1.84-26.98253.853.783.56481.543.92-5.31-47.10002.89-43.6650.520.04110.0144.445.48-5.358.9534.29-11.1-37.7520.2911.799.910000.12-42.86-70.00.06-14.290.04.610.00.880.160.00.00.340.00.0-4.470.89-17.32-3.970.75-20.3-0.5238.8226.76-4.996.9-10.40.0000
21Q4 (12)2.52350.0211.113.651.39225.894.14-11.91-44.280005.13-0.39125.99-0.4-2100.081.225.794.51-8.5338.57-15.4-53.8118.15-0.4912.450000.21-47.5-66.670.0716.670.04.610.880.880.160.00.00.340.00.0-4.51-9.73-21.24-4.0-11.11-24.61-0.85-7.5911.46-5.36-9.39-14.530.0000
21Q3 (11)0.56-27.27-22.223.6168.66350.04.7-30.9816.340005.1583.27390.480.02106.06106.255.5436.12-24.3245.60-9.81-31.9818.24-2.7210.750000.4-18.37-90.520.0620.00.04.570.00.00.160.00.00.340.00.0-4.110.48-158.49-3.60.83-233.33-0.79-6.7624.76-4.9-0.62-85.610.0000
21Q2 (10)0.7748.08-1.281.34106.1554.026.81-8.1298.250002.8146.35-27.76-0.33-266.67-65.04.07-19.09-46.0950.56-8.234.218.751.5729.850000.4922.5-92.170.05-16.67-44.444.570.00.00.160.00.00.340.00.0-4.13-8.4-225.2-3.63-10.0-371.43-0.74-4.2343.08-4.87-7.74-89.490.0000
21Q1 (9)0.52-35.8-64.140.65-41.96-33.677.41-0.27826.250001.92-15.42418.92-0.0995.7755.05.03-20.54-28.3555.09-34.0314.518.4614.3718.490000.4-36.51-94.50.06-14.29-45.454.570.00.00.160.00.00.340.00.0-3.81-2.42-256.07-3.3-2.8-478.95-0.7126.0432.38-4.523.42-113.210.0000
20Q4 (8)0.8112.5-50.611.1240.0-29.567.4383.91992.650002.27116.19-59.54-2.13-565.62-267.246.33-13.52-29.5983.5124.5864.1416.14-2.016.370000.63-85.07-91.290.0716.67-36.364.570.00.00.160.00.00.340.00.0-3.72-133.96-327.59-3.21-197.22-791.67-0.968.5710.28-4.68-77.27-141.240.0000
20Q3 (7)0.72-7.6922.030.8-8.05-50.924.04136.2640300.00001.05-73.01-81.55-0.32-60.03.037.32-3.05-29.6867.0338.15016.4714.060.00004.22-32.59-33.540.06-33.33-45.454.570.04.580.160.00.00.340.00.0-1.59-25.2-448.28-1.08-40.26-590.91-1.0519.23-90.91-2.64-2.72-214.290.0000
20Q2 (6)0.78-46.21-27.780.87-11.22-35.561.71113.7517000.00003.89951.3533.22-0.20.025.937.557.55-19.7748.520.85014.44-7.32-24.790006.26-13.89-2.340.09-18.18-40.04.570.04.580.160.00.00.340.00.0-1.27-18.69-3275.0-0.77-35.09-240.0-1.3-23.81-381.48-2.57-21.23-1017.390.0000
20Q1 (5)1.45-11.59-11.040.98-38.36-28.470.817.65247.830000.37-93.4-89.28-0.265.52-53.857.02-21.91-20.548.12-5.43015.5812.33-17.220007.270.5512.890.110.0-31.254.570.04.580.160.00.00.340.0-40.35-1.07-22.99-1288.89-0.57-58.33-169.51-1.051.87-1400.0-2.12-9.28-10700.00.0000
19Q4 (4)1.64177.970.01.59-2.450.00.686700.00.0000.05.61-1.410.0-0.58-75.760.08.99-13.640.050.8800.013.87-15.790.0000.07.2313.860.00.110.00.04.574.580.00.160.00.00.340.00.0-0.87-200.00.0-0.36-263.640.0-1.07-94.550.0-1.94-130.950.00.0000.0

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