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)8.83-19.87000.87357.89007.7-24.580.7233.330.8336.0710.7880.421.59-30.5710.4-5.82.27-27.710022.150.04.520.896.394.930.75108.3311.666.68-6.240-5.4900.01-4.54
2022 (9)11.022.8000.1990.00010.21-25.260.545.880.61-49.175.97-31.992.29-32.6511.0428.373.14-5.990022.150.04.481.136.098.940.36-34.5510.933.41-6.390-6.0300.01-0.84
2021 (8)10.72-23.65000.125.00013.66-17.360.51-65.071.2-10.458.788.373.428.798.638.043.3445.220022.15-1.344.433.55.5930.30.55-62.0710.575.49-6.670-6.1200.01-1.22
2020 (7)14.04-5.45000.0800016.532.991.46-3.311.3431.378.1127.562.6418.396.23-4.742.3130.00022.45-4.264.28-5.524.29-13.511.45010.0216.92-6.610-5.1600.012.55
2019 (6)14.8514.5800000016.05-20.541.5158.951.02-49.06.36-35.812.2324.586.54-51.011.0-73.470023.450.04.532.264.96335.09-0.9208.57-9.69-4.290-5.2100.016.16
2018 (5)12.96-19.655.042.860.360.00020.2-13.340.9597.922.0-1.489.9013.691.79-31.9413.35-1.483.77-8.720023.45-3.74.431.141.1462.863.92625.939.4968.86-6.610-2.6900.01-20.59
2017 (4)16.13-9.083.527.270.362.860023.31-36.140.4802.03-44.698.71-13.392.63-33.9213.552.814.1318.340024.35-13.684.38-40.080.70.00.5405.6210.63-1.140-0.600.01-30.36
2016 (3)17.746.742.75150.00.3534.620036.5-36.98-3.003.67-44.5610.05-12.033.98-48.1113.1833.273.4927.840028.21-7.877.311.110.745.83-2.9305.08-40.02-0.770-3.700.02-12.0
2015 (2)16.62-8.481.1-32.930.260.00057.92-23.780.94-24.86.62-42.6311.43-24.747.67-43.529.8937.552.73-50.270030.620.967.231.690.48-70.00.75-31.828.47-13.57-0.700.05-91.940.02-1.57
2014 (1)18.16-16.241.64-69.630.26225.00075.99-12.961.253025.011.54-20.0315.19-8.1313.584.067.19301.685.49561.450030.334.37.110.01.6-57.891.109.8-6.93-0.4800.6200.02-2.52
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)8.83-5.05-19.870000.87-2.25357.890001.97-11.6617.26-0.05-116.1344.440.8312.1636.0710.787.9480.421.59-12.15-30.5710.40.87-5.82.27-1.3-27.7100022.150.00.04.520.00.896.390.04.930.75-6.25108.3311.66-0.436.68-6.24-3.142.35-5.49-4.578.960.010.76-4.54
23Q3 (19)9.3-11.6-14.990000.89323.81423.530002.2327.43-27.360.3110.71-20.510.7437.0448.09.9952.57142.471.810.56-26.7210.31-2.92-7.452.3-24.34-28.1200022.150.00.04.520.00.896.390.04.930.863.2795.1211.712.726.65-6.052.269.84-5.257.8916.670.01-1.48-6.12
23Q2 (18)10.52-8.63.750000.210.050.00001.750.0-33.460.2847.3764.710.54-21.74-28.956.55-13.397.141.8-10.0-33.3310.620.76-3.893.04-1.62-6.4600022.150.00.04.520.890.896.394.934.930.49-10.911533.3311.42.527.55-6.194.03-0.81-5.73.396.710.01-0.33-4.19
23Q1 (17)11.514.4521.670000.2110.5390.910001.754.17-38.160.19311.11137.50.6913.11-36.117.5626.5-14.842.0-12.66-33.3310.54-4.536.93.09-1.59-6.3600022.150.00.04.480.01.136.090.08.940.5552.7852.7811.121.747.13-6.45-0.94-1.57-5.92.161.50.01-3.51-6.82
22Q4 (16)11.020.732.80000.1911.7690.00001.68-45.28-53.46-0.09-123.08-169.230.6122.0-49.175.9745.06-31.992.29-7.29-32.6511.04-0.928.373.14-1.88-5.9900022.150.00.04.480.01.136.090.08.940.36-12.2-34.5510.93-0.463.41-6.394.774.2-6.034.291.470.01-0.91-0.84
22Q3 (15)10.947.898.860000.1721.4321.430003.0716.73-8.90.39129.4156.00.5-34.21-62.414.12-32.58-54.262.47-8.52-40.6211.140.8129.843.2-1.54-3.900022.150.0-1.344.480.01.136.090.08.940.411266.67-2.3810.983.585.17-6.71-9.282.47-6.3-3.112.480.010.54-1.12
22Q2 (14)10.147.19-18.230000.1427.27-30.00002.63-7.0711.440.17112.5144.740.76-29.638.576.11-31.1645.42.7-10.0-19.8811.0512.0738.993.25-1.52-0.9100022.150.0-1.344.481.134.676.098.9441.960.03-91.67-98.0910.62.124.54-6.143.319.57-6.11-2.0-17.050.01-3.060.24
22Q1 (13)9.46-11.75-29.140000.1110.0-15.380002.83-21.61-34.490.08-38.46-84.01.08-10.0-5.268.871.0236.313.0-11.767.539.8614.6524.343.3-1.2-1.4900022.150.0-1.344.430.03.55.590.030.30.36-34.55-81.5410.38-1.8-1.33-6.354.83.35-5.992.12-29.650.012.673.24
21Q4 (12)10.726.67-23.650000.1-28.5725.00003.617.12-23.520.13-48.0-61.761.2-9.77-10.458.78-2.448.433.4-18.2728.798.60.2338.043.340.345.2200022.15-1.34-1.344.430.03.55.590.030.30.5530.95-62.0710.571.255.49-6.673.05-0.91-6.125.26-18.60.01-1.19-1.22
21Q3 (11)10.05-18.95-30.260000.14-30.0366.670003.3742.8-35.930.25165.79-66.221.3390.0-30.379.00114.31-23.914.1623.4496.238.587.9236.623.331.5241.700022.450.0-4.264.433.53.55.5930.330.30.42-73.25-61.8210.442.967.96-6.88-1.33-20.07-6.46-23.75-39.520.011.921.83
21Q2 (10)12.4-7.12-15.470000.253.8500002.36-45.37-26.48-0.38-176.0-280.950.7-38.6-23.914.20-35.46-29.673.3720.79101.87.950.2526.793.28-2.0937.8200022.450.0-4.264.280.00.04.290.00.01.57-19.49324.3210.14-3.6113.3-6.79-3.35-18.29-5.22-12.992.790.01-0.16-4.93
21Q1 (9)13.35-4.91-8.250000.1362.500004.32-8.4728.960.547.06194.121.14-14.9323.916.51-19.6412.452.795.6866.077.9327.2928.943.3545.6540.7600022.450.0-4.264.280.0-5.524.290.0-13.511.9534.48360.010.524.9920.37-6.570.61-7.0-4.6210.4732.950.01-1.773.83
20Q4 (8)14.04-2.57-5.450000.08166.6700004.72-10.279.260.34-54.05-71.91.34-29.8431.378.10-31.5427.482.6424.5318.396.23-0.8-4.742.3-2.13130.000022.45-4.26-4.264.280.0-5.524.290.0-13.511.4531.82257.6110.023.6216.92-6.61-15.36-54.08-5.16-11.450.960.011.872.55
20Q3 (7)14.41-1.7733.1800-100.00.030-81.250005.2663.8616.370.74252.38572.731.91107.61-3.0511.8398.0902.1226.9519.16.280.16-60.32.35-1.26-20.8800023.450.00.04.280.0-5.524.290.0-13.511.1197.3152.139.678.0431.03-5.730.173.7-4.6313.7842.560.01-4.85-5.48
20Q2 (6)14.670.8223.5900-100.000-100.00003.21-4.18-13.240.2123.5375.00.920.0-23.975.973.1801.67-0.6-7.226.271.95-56.762.380.0-32.5800023.450.00.04.28-5.52-5.524.29-13.51-13.510.37149.33116.678.952.423.11-5.746.51-7.09-5.3722.0629.160.019.053.96
20Q1 (5)14.55-2.0224.3600-100.000-100.00003.35-22.45-4.560.17-85.95142.860.92-9.8-34.295.79-8.901.68-24.665.666.15-5.96-62.062.38138.0-34.7900023.450.00.04.530.02.264.960.0335.09-0.7518.48-147.478.741.9822.24-6.14-43.12-14.55-6.89-32.25-82.280.01-2.99-0.55
19Q4 (4)14.8537.250.00-100.00.00-100.00.0000.04.32-4.420.01.211000.00.01.02-48.220.06.3600.02.2325.280.06.54-58.660.01.0-66.330.0000.023.450.00.04.530.00.04.960.00.0-0.9256.40.08.5716.120.0-4.2927.90.0-5.2135.360.00.01-6.110.0

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