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)169.63-16.8610.64-0.4789.8183.1900750.06-20.65-11.47098.76-0.9413.1724.84238.711.29125.016.22460.063.986.04-22.86418.05.0347.7338.9900227.03-21.12274.76-14.71128.85-10.28355.88-17.510.08-2.6
2022 (9)204.03-34.010.69-25.2431.71303.9500945.3-5.06129.27-4.9199.7-17.9810.55-13.6214.4834.55117.6914.35442.4689.867.83-27.03398.00.034.3465.4900287.8138.82322.1541.24143.6219.19431.4331.60.08-1.02
2021 (8)309.14163.2314.3-21.477.85-84.300995.764.08135.95942.56121.5524.2212.21-24.29159.4112.73102.9218.18233.0513.4910.7320.43398.00.020.758.4700207.33156.12228.08127.9120.553.11327.83105.340.0815.67
2020 (7)117.442.4118.2182.150.021.2400606.8324.4213.043.8297.8559.616.1228.27141.4136.8787.0989.61205.344.438.91118.38398.00.019.136.40080.9515.73100.0813.878.760.91159.6534.320.0764.02
2019 (6)114.68-8.6910.0041.24-9.6400487.71-4.7312.56-83.1361.31-5.8812.57-1.21103.32-5.2845.9326.32196.6239.464.0878.17398.00.017.9870.750069.95-33.8187.94-24.3348.9140.42118.86-15.410.0496.17
2018 (5)125.6-11.370045.6437.300511.97.5674.4634.1465.14-3.3712.73-10.16109.0834.036.36-18.97140.9961.522.29-20.49398.00.010.53111.4500105.6843.67116.2147.3634.83-30.14140.5113.850.02-1.36
2017 (4)141.7284.445.54033.247.5700475.9213.0755.5191.5567.4116.114.162.6981.48.0144.8765.2187.2931.52.881.05398.011.174.98138.280.31-97.7873.56149.178.8673.0549.86315.5123.42197.180.02-20.13
2016 (3)76.8420.120030.9-29.000420.929.7628.98-11.9458.0610.2813.790.4775.36-11.7227.1651.1466.38-24.182.855.17358.00.02.09013.95029.5341.5645.57118.4612.0041.53462.740.03-3.7
2015 (2)63.97-8.30043.52-25.9900383.50.9532.916.9952.65-4.5813.73-5.4885.3635.1317.97-27.9887.55-10.322.71-13.14358.0-3.11000020.86020.860-13.4807.3800.035.03
2014 (1)69.76-9.053.9-81.1958.852.2100379.914.6530.761385.9955.1810.4514.52-3.6763.17-9.4224.950.3297.6360.683.1260.82369.50.030000-11.20-11.203.161563.16-8.0400.03-5.03
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)169.63-16.66-16.8610.64-54.0-0.4789.82.2183.19000191.74-1.7-0.26-3.75-228.95-168.6898.76-8.66-0.9413.17-8.624.84238.72.811.29125.015.866.22460.062.523.986.04-0.66-22.86418.05.035.0347.730.038.99000227.03-1.13-21.12274.76-0.93-14.71128.8511.36-10.28355.883.06-17.510.08-1.89-2.6
23Q3 (19)203.5315.3811.2723.1376.3951.3687.8727.94248.55000195.063.69-11.92-1.14-132.2-104.27108.122.24-7.314.415.8425.12232.23.7413.38118.09-4.8510.73448.755.6617.06.08-5.74-23.9398.00.00.047.730.038.99000229.620.58-18.21277.340.47-11.98115.71-15.14-3.86345.33-5.3-13.910.086.642.36
23Q2 (18)176.4-2.7-33.2313.1230.292016.1368.687.2392.38000188.117.39-29.413.54135.01-93.13105.759.21-17.813.6120.2312.33223.832.018.96124.11-6.0722.64424.73.6638.736.45-10.42-21.53398.00.00.047.7338.9938.99000228.3-4.04-10.1276.031.39-4.25136.35-16.2734.85364.65-9.012.70.082.51-2.07
23Q1 (17)181.29-11.15-39.8810.07-5.8-29.4364.05101.99307.96000175.16-8.88-33.94-10.11-285.16-122.1896.83-2.88-20.711.327.34-2.87219.452.3224.98132.1312.2733.4409.69-7.4181.347.2-8.05-30.97398.00.00.034.340.065.49000237.9-17.3411.63272.24-15.4916.41162.8513.3939.47400.75-7.1121.480.08-9.18-4.15
22Q4 (16)204.0311.55-34.010.69385.91-25.2431.7125.78303.95000192.24-13.19-26.055.46-79.54-86.9899.7-14.52-17.9810.55-8.39-13.6214.484.7334.55117.6910.3514.35442.4615.3689.867.83-2.0-27.03398.00.00.034.340.065.49000287.812.5138.82322.152.2441.24143.6219.3319.19431.437.5631.60.083.11-1.02
22Q3 (15)182.91-30.77-18.122.2254.84-85.8225.21-29.38-31.59000221.45-16.89-18.0326.69-48.2-40.4116.63-9.34-9.911.51-4.98-16.46204.798.8434.1106.655.3916.61383.5425.2988.597.99-2.8-18.88398.00.00.034.340.065.49000280.7510.5669.0315.099.368.61120.3619.0423.45401.1112.9752.150.082.01-2.9
22Q2 (14)264.19-12.3848.830.62-95.66-96.635.7127.3919.0000266.470.55.651.5313.0354.47128.655.361.6912.123.96-20.56188.167.1630.18101.22.17-8.21306.1335.543.188.22-21.19-0.84398.00.00.034.3465.4979.51000253.9419.15106.51288.2823.27102.86101.11-13.4-29.35355.057.6333.430.080.342.77
22Q1 (13)301.53-2.46130.4414.27-0.214.9315.7100.0-68.6000265.141.9924.3345.598.7187.45122.10.4513.0111.66-4.52-23.99175.5910.1521.2699.05-3.7610.17225.92-3.0610.410.43-2.821.14398.00.00.020.750.08.47000213.122.79118.43233.872.54100.4116.76-3.131.15329.880.6376.780.08-6.228.01
21Q4 (12)309.1438.38163.2314.3-7.8-21.477.85-78.7-84.3000259.96-3.7727.7641.94-6.341098.29121.55-6.124.2212.21-11.42-24.29159.414.3912.73102.9212.5318.18233.0514.5913.4910.738.9320.43398.00.00.020.750.08.47000207.3324.81156.12228.0822.05127.9120.523.5953.11327.8324.36105.340.081.1515.67
21Q3 (11)223.425.85141.8815.51-15.06-2.5136.8522.83-7.88000270.157.0668.4944.7834.231252.87129.442.3223.7213.78-9.65-30.46152.715.656.3791.46-17.0441.03203.37-4.88-16.519.8518.8212.31398.00.00.020.758.478.47000166.1235.09115.6186.8731.594.2997.5-31.88187.27263.62-0.93137.520.087.9772.0
21Q2 (10)177.5135.6641.3418.2634.26356.530.0-40.0-25.0000252.3418.3397.8733.36110.34370.52126.5117.188.5115.25-0.5314.04144.54-0.1836.58110.2522.62205.74213.814.482.468.29-3.723.88398.00.00.019.130.00.0000122.9726.0367.47142.1121.7753.53143.1260.75432.64266.0942.6165.290.085.4570.3
21Q1 (9)130.8511.4223.0713.6-25.32050.00.021.24000213.254.884.6515.86353.141922.99108.0410.4172.6215.33-4.9121.11144.82.437.089.913.24202.83204.64-0.344.028.61-3.373.24398.00.00.019.130.06.400097.5720.5336.65116.716.6130.5789.0313.13966.23186.616.88133.980.070.4455.85
20Q4 (8)117.4427.152.4118.2114.4682.150.025.021.24000203.4826.9163.43.55.74265.0997.85-6.4759.616.12-18.6428.27141.41-1.536.8787.0934.2989.61205.34-15.74.438.911.6118.38398.00.00.019.130.06.400080.955.0615.73100.084.0513.878.7131.8860.91159.6543.8434.320.0750.464.02
20Q3 (7)92.36-26.46-1.9715.91297.75-42.040.00.01.94000160.3425.7319.483.31-53.31-43.99104.6255.8944.7419.8248.170143.5735.6635.064.8579.8458.64243.5816.7231.948.779.9171.52398.00.00.019.130.06.400077.054.935.1696.183.915.433.9426.310.5110.9910.663.690.056.91105.45
20Q2 (6)125.5918.12-10.764.00040.0-3.01-23.43000127.5310.436.177.09914.9453.4667.117.223.9813.385.640105.830.13-4.3836.0621.46-1.85208.686.0723.077.98-4.32167.79398.00.00.019.136.46.400073.432.849.1492.563.568.5626.87221.8-12.1100.325.772.50.05-3.49103.37
20Q1 (5)106.32-7.29-2.370-100.0041.240.0-9.64000115.49-7.266.08-0.8758.96-120.9662.592.093.0112.660.720105.692.29-6.5829.69-35.36-23.38196.740.0640.828.34104.41224.51398.00.00.017.980.070.7500071.42.07-35.089.381.64-25.758.35-82.93-81.0879.75-32.9-48.210.055.7105.34
19Q4 (4)114.6821.720.010.0-63.540.041.245.10.0000.0124.53-7.210.0-2.12-135.870.061.31-15.180.012.5700.0103.32-2.850.045.9312.350.0196.626.50.04.0826.320.0398.00.00.017.980.00.0000.069.95-4.530.087.94-3.630.048.9144.830.0118.8611.040.00.0488.40.0

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