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)927.42-2.211.84224.93-29.71-31.06000000369.09-7.63-14.3534.6-24.09-10.06320.99-13.69-17.1421.64-10.09-3.1258.08-0.8-6.9929.06-3.29-7.0130.00.00.028.38-22.71-23.15235.31-0.64-0.42182.580.08.829.080.0-9.55235.0716.838.15446.748.27.05-38.32-348.71-18.13196.752.126.40.011.714.93
23Q3 (19)948.3413.2934.5319.996.03-5.61000000399.577.14-13.4645.588.527.5371.9210.62-17.524.0715.08-6.6260.1511.64-17.2830.05-1.05-3.0630.00.00.036.72-0.78-0.43236.82-0.010.74182.583.768.829.0810.99-9.55201.21-4.9612.91412.88-0.249.18-8.5476.9351.81192.6710.320.050.010.552.32
23Q2 (18)837.117.7718.79301.7944.81-21.38000000372.939.13-13.1942.078.56.06336.27.92-20.120.9211.72-15.19233.03-8.13-24.1930.37-2.88-2.8830.00.0037.010.631.01236.840.270.74175.964.868.7926.2-18.51-56.74211.723.6342.94413.8611.511.73-37.02-12.35-15.15174.6826.3250.650.01-5.543.32
23Q1 (17)776.75-14.713.37208.4-36.13-23.67000000341.74-20.7-17.1123.53-38.8411.83311.53-19.58-19.5818.72-16.17-18.64253.66-8.58-18.9831.270.06-2.0430.00.0036.78-0.410.3236.2-0.050.47167.810.07.4732.150.0-45.88171.23-21.2248.53371.18-11.0512.2-32.95-1.57-2.27138.28-25.2266.480.018.610.75
22Q4 (16)910.6629.1633.38326.29-3.7514.95000000430.95-6.67-3.3138.47-9.2753.33387.37-14.07-7.1422.33-13.34-11.76277.47-11.77-14.0931.250.811.030.00.0036.930.140.46236.310.520.52167.810.07.4732.150.0-45.88217.3621.9743.0417.3110.3513.54-32.44-83.0746.44184.9215.22102.250.01-0.825.43
22Q3 (15)705.070.061.51339.0-11.698.14000000461.747.4910.342.47.0737.66450.827.1415.7825.774.57.02314.492.312.1431.0-0.865.6630.00036.880.66-20.29235.090.00.0167.813.757.4732.15-46.92-45.88178.2120.3340.61378.162.0910.49-17.7244.8871.5160.4938.41148.590.011.531.67
22Q2 (14)704.682.857.4383.8640.59130.64000000429.574.195.6139.688.21-1.83420.778.6314.0824.667.177.75307.38-1.827.331.27-2.046.2900036.64-0.08-19.9235.090.00.0161.743.599.460.571.974.02148.128.47-2.83370.4211.973.33-32.150.2245.88115.9539.624.650.01-7.886.93
22Q1 (13)685.170.35-3.9273.04-3.8148.29000000412.3-7.499.3121.04-16.14-50.65387.36-7.1415.1523.01-9.0811.0313.07-3.0717.4731.923.17-17.0300036.67-0.24-20.18235.090.00.0156.140.013.2359.40.025.53115.28-24.16-13.29330.82-9.993.98-32.2246.8136.5283.06-9.151.060.0113.656.36
21Q4 (12)682.76-1.7-4.52283.85-9.4514.03000000445.696.467.5625.09-18.5424.95417.167.1414.4425.315.19.1322.994.930.9330.945.45-19.2800036.76-20.55-24.07235.090.00.0156.140.013.2359.40.025.53152.019.93-10.72367.547.383.39-60.572.59-4.2791.4341.62-18.490.01-4.35-1.95
21Q3 (11)694.595.861.21313.4988.3618.58000000418.642.921.330.8-23.652.98389.375.567.2124.085.215.99307.917.4925.9529.34-0.27-25.9100046.271.16-10.74235.090.00.0156.145.6113.2359.42.0125.53126.74-16.85-15.75342.27-4.521.98-62.18-4.68-7.164.56-30.6-30.110.016.78-74.49
21Q2 (10)656.12-7.98-1.16166.43-9.61-44.97000000406.777.85-2.6840.34-5.3717.1368.859.655.8222.8910.419.45286.467.4822.6329.42-23.52-53.1800045.74-0.44-22.65235.090.00.0147.847.217.2158.2323.0623.06152.4214.6426.41358.4912.6717.23-59.4-17.025.0893.0213.1860.380.01-8.37-76.79
21Q1 (9)713.0-0.29-1.64184.12-26.03-42.37000000377.18-8.9715.7842.63112.3171.18336.4-7.7119.9920.73-10.6425.22266.528.0425.3138.470.37-39.7900045.94-5.1-22.44235.090.00.0137.90.00.047.320.00.0132.95-21.9153.63318.17-10.517.08-50.7612.625.1982.19-26.73149.060.014.78-72.38
20Q4 (8)715.084.25.72248.92-5.85-18.21000000414.360.27-6.1620.08-32.87-16.58364.510.36-5.0723.202.17.51246.690.914.3238.33-3.21-36.2400048.41-6.62-18.61235.090.00.0137.90.07.3547.320.039.63170.2613.180.83355.485.917.33-58.09-0.05-23.15112.1721.44-7.820.01-75.12-74.53
20Q3 (7)686.293.396.42264.38-12.58-14.4000000413.26-1.12-14.1929.91-13.18-3.8363.194.19-19.0322.728.650244.474.65-2.2639.6-36.98-35.1200051.84-12.33-13.46235.090.00.0137.90.07.3547.320.039.63150.4324.763.75335.649.769.21-58.067.22-36.7492.3759.26-9.910.03-2.82-2.02
20Q2 (6)663.81-8.430.89302.42-5.334.29000000417.9628.3-6.0134.45119.1543.9348.5724.33-15.9520.9126.320233.69.83-8.0962.84-1.643.5400059.13-0.17-1.29235.090.00.0137.90.07.3547.320.039.63120.5839.336.47305.7912.5310.96-62.58-16.88-162.6158.075.76-35.140.039.04-33.41
20Q1 (5)724.917.1716.1319.464.9729.03000000325.76-26.22-20.8815.72-34.697.3280.36-26.99-21.7416.55-23.280212.69-10.06-19.963.896.272.0900059.23-0.42-1.45235.090.00.0137.97.3514.4447.3239.6374.8786.54-48.75-49.81271.75-17.95-15.08-53.54-13.5-178.5633.0-72.88-78.460.03-3.4-35.24
19Q4 (4)676.394.880.0304.34-1.470.0000.0000.0441.55-8.310.024.07-22.580.0383.98-14.40.021.5800.0236.47-5.460.060.12-1.510.0000.059.48-0.70.0235.090.00.0128.460.00.033.890.00.0168.8616.460.0331.27.770.0-47.17-11.090.0121.6918.690.00.03-4.280.0
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)927.421.84224.93-31.0600001483.33-14.48145.712.97320.99-17.1421.64-3.1258.08-6.9929.06-7.0130.00.028.38-23.15235.31-0.42182.588.829.08-9.55235.078.15446.747.05-38.320196.756.40.014.93
2022 (9)910.6633.38326.2914.9500001734.565.23141.511.9387.37-7.1422.33-11.76277.47-14.0931.251.030.0036.930.46236.310.52167.817.4732.15-45.88217.3643.0417.3113.54-32.440184.92102.250.015.43
2021 (8)682.76-4.52283.8514.0300001648.284.9138.8738.65417.1614.4425.319.1322.9930.9330.94-19.280036.76-24.07235.090.0156.1413.2359.425.53152.0-10.72367.543.39-60.57091.43-18.490.01-1.95
2020 (7)715.085.72248.92-18.2100001571.34-11.7100.166.84364.51-5.0723.207.51246.694.3238.33-36.240048.41-18.61235.090.0137.97.3547.3239.63170.260.83355.487.33-58.090112.17-7.820.01-74.53
2019 (6)676.396.88304.341.1500001779.54-14.0893.7517.82383.98-17.0221.58-3.42236.47-24.9160.12-2.260059.480.57235.090.0128.466.6133.8925.24168.866.95331.28.43-47.170121.69-3.130.03-34.93
2018 (5)632.859.52300.87-0.230.02-88.89002071.09-3.4779.57202.66462.73-11.6922.34-8.51314.9311.2361.5120.420059.14-39.83235.090.0120.52.2327.06102.09157.8956.42305.4531.55-32.270125.6266.380.041.78
2017 (4)577.84-11.39301.56109.620.18-99.77002145.64-6.5426.29-72.08523.99-14.4724.42-8.49283.135.8251.0820.470.02-99.9898.29-35.38235.090.0117.878.6913.39235.59100.94-37.89232.2-15.55-25.44075.5-49.430.044.49
2016 (3)652.08-0.45143.86-18.5978.9361.35002295.725.8394.1630.36612.6421.4426.6914.75267.57-7.1842.4-7.73120.43-26.39152.1-4.57235.090.69108.457.133.9971.98162.5224.91274.9617.68-13.220149.3-7.870.04-8.9
2015 (2)655.02-1.48176.71-22.8748.92-42.07002169.29-5.9472.2311.79504.47-2.0823.264.1288.26-2.3345.950.04163.6119.72159.38-2.21233.49-0.29101.236.822.32364.0130.1113.8233.6611.4831.95-24.86162.063.320.05-12.55
2014 (1)664.830.65229.1147.0884.44-5.55002306.328.1764.61-26.2515.193.5422.34-4.28295.148.4945.9330.08136.66-26.85162.993.71234.170.6194.7710.180.5-92.75114.33-6.07209.59-2.3542.5275.78156.857.50.05-32.25

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