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)77.4129.582.17-90.080000300.44-8.3635.29-22.75107.33-0.0335.729.0959.76.35.963.4748.5945.480.5834.8849.180.09.28100.04.760.083.7418.5697.7722.181.11-59.9384.8515.60.000
2022 (9)59.7456.5121.8863.160000327.8523.2245.6856.06107.3617.6832.75-4.556.1616.475.76-0.3533.416.210.4359.2649.18-10.014.64176.194.760.070.6379.8180.0275.062.777.3673.475.350.000
2021 (8)38.17-12.9513.41-39.182.53-63.2300266.0713.7129.2741.6191.2334.734.2918.4548.2256.615.780.1728.742.720.2742.1154.650.01.6804.760.039.28133.8145.71112.112.58-5.4941.86114.340.000
2020 (7)43.8515.9122.05-39.516.88-32.3500233.9823.2120.671490.067.73-0.9928.95-19.6430.7912.215.770.5227.9813.510.19-5.054.650.0004.760.016.8021.552098.982.7318.719.5300.000
2019 (6)37.837.8436.45-12.6110.17-17.5200189.91-7.791.3-43.2368.4111.036.0220.3827.44-19.465.740.1724.658.160.2-31.0354.650.0004.760.0-3.7700.9802.3-0.86-1.4700.000
2018 (5)35.08-7.7641.7121.3912.3340.5900205.967.462.29061.633.4829.92-3.7134.0712.075.734.9522.79-34.210.29-6.4554.65-1.034.740.04.760.0-9.660-0.1702.326.91-7.3400.000
2017 (4)38.03-7.1134.36-10.718.776.8200191.66-0.16-2.69059.56-8.6231.08-8.4830.419.225.460.7434.64-10.380.3182.3555.220.04.740.04.760.0-11.870-2.3802.17-9.96-9.700.000
2016 (3)40.946.2538.48-7.488.21-68.6500191.960.291.4441.1865.188.7633.958.4525.56.615.420.038.6549.110.1754.5555.22-2.254.740.04.760.0-8.9600.5302.41-30.35-6.5500.000
2015 (2)38.5323.1841.59-9.5926.1945.8200191.41-4.71.02-83.7859.93-16.4731.31-12.3623.92-13.055.42-0.1825.92-28.320.110.056.490.04.740.04.760.0-9.930-0.4403.46-11.05-6.4700.000
2014 (1)31.281.6646.017.7717.96-20.3500200.8413.176.29071.7527.7635.7212.8927.5113.585.43036.16-8.830.11-21.4356.490.04.740.04.760.0-10.690-1.1903.890-6.800.000
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)77.4126.7829.582.17-80.83-90.080-100.0000085.383.540.6811.17-4.0418.2107.330.51-0.0335.720.319.0959.70.846.35.963.473.4748.59111.2645.480.5823.434.8849.180.00.09.280.0100.04.760.00.083.7414.8718.5697.7712.4722.181.11-72.11-59.9384.8510.3715.60.0000
23Q3 (19)61.065.2423.1311.32-5.19-63.3917.512.9000082.4619.01-4.1911.6442.47-13.84106.7921.6-9.7235.6123.06-4.5959.213.76-3.255.760.0-0.3523.0-8.0-16.060.470.034.2949.180.00.09.280.0100.04.760.00.072.919.020.4686.9315.4624.353.98258.560.076.8823.2619.190.0000
23Q2 (18)58.02-9.9617.0911.94-30.09-52.5815.519.23276.2100069.299.43-18.078.1790.0-44.0887.822.45-20.0328.947.61-20.5852.04-6.7-14.875.760.0-0.3525.038.1237.440.47-2.0842.4249.180.0-10.019.28100.0100.04.760.00.061.266.1330.3175.2912.1933.471.11-61.32-67.4562.372.9423.70.0000
23Q1 (17)64.447.8745.0417.08-21.9412.5213.0068.8300063.32-25.33-12.544.3-54.5-46.9885.72-20.16-12.9826.89-17.88-23.4155.78-0.685.545.760.0-0.3518.1-45.81-27.340.4811.6377.7849.180.0-10.014.640.0176.194.760.00.057.72-18.2821.867.11-16.1324.692.873.61-38.4160.59-17.4516.410.0000
22Q4 (16)59.7420.4756.5121.88-29.2463.1600-100.000084.8-1.4814.89.45-30.0515.53107.36-9.2417.6832.75-12.27-4.4956.16-8.2216.475.76-0.35-0.3533.421.916.210.4322.8659.2649.180.0-10.014.640.0176.194.760.00.070.6316.7179.8180.0214.4675.062.77-30.47.3673.413.875.350.0000
22Q3 (15)49.590.0842.8730.9222.8139.130-100.0-100.000086.071.7722.0213.51-7.5371.45118.297.7238.4637.332.448.561.190.131.455.780.00.1727.450.630.260.356.0652.1749.18-10.01-10.014.640.0176.194.760.00.060.5228.7496.8869.9123.9388.033.9816.7287.7464.527.9396.290.0000
22Q2 (14)49.5511.5220.025.1865.8875.594.12-46.4949.8200084.5716.8132.6214.6180.15101.24109.8111.4738.5836.443.7811.3261.1315.6739.735.780.00.1718.19-26.98-39.120.3322.2273.6854.650.00.04.64176.1904.760.00.047.01-0.856.6556.414.8162.283.41-26.8248.2650.42-3.1356.050.0000
22Q1 (13)44.4316.46.9115.1813.2-13.367.7204.35375.3100072.4-1.9925.048.11-0.8636.398.517.9838.4535.112.419.1352.859.640.225.780.00.1724.91-13.33-20.310.270.035.054.650.00.01.680.004.760.00.047.3920.65108.3153.8217.7495.644.6680.6282.7552.0524.34105.730.0000
21Q4 (12)38.179.97-12.9513.413.71-39.182.53-39.18-63.2300073.874.7231.638.183.81130.4291.236.7934.734.29-0.3318.4548.223.5956.615.780.170.1728.745.162.720.2717.3942.1154.650.00.01.680.004.760.00.039.2827.78133.8145.7122.94112.112.5821.7-5.4941.8627.39114.340.0000
21Q3 (11)34.71-15.94-13.9112.93-9.83-54.074.1651.27-39.1800070.5410.629.77.888.5436.5785.437.819.2534.405.13.1446.556.442.535.770.00.5227.33-8.53-4.910.2321.0527.7854.650.00.01.68004.760.00.030.742.43130.4337.186.96105.412.12-7.83-6.1932.861.7110.640.0000
21Q2 (10)41.29-0.651.5714.34-18.15-62.342.7569.75-19.1200063.7710.141.067.2622.02-1.2279.2411.373.2432.7311.06-7.0843.7516.0826.595.770.00.5229.88-4.419.250.19-5.018.7554.650.00.00004.760.00.030.0131.91296.4334.7626.35182.142.3-9.819.7932.3127.71240.460.0000
21Q1 (9)41.56-5.2210.8617.52-20.54-55.81.62-76.45-84.4700057.93.1714.745.9567.6149.1271.155.051.4129.471.81-17.137.6922.4119.015.770.00.5231.2611.7249.210.25.265.2654.650.00.00004.760.00.022.7535.4210240.9127.5127.66453.522.55-6.5916.9725.329.54954.170.0000
20Q4 (8)43.858.7515.9122.05-21.67-39.516.880.58-32.3500056.12-12.72-0.833.55-38.478.5667.73-13.39-0.9928.95-13.21-19.6530.79-5.7312.215.770.520.5227.98-2.6413.510.195.56-5.054.650.00.00004.760.00.016.825.94545.6221.5519.062098.982.7320.818.719.5325.191428.570.0000
20Q3 (7)40.32-0.8115.928.15-26.08-28.866.84101.18-37.6500064.31.934.695.77-21.5477.078.21.8922.5933.35-5.31032.66-5.521.965.740.00.1728.745.0823.720.1812.5-21.7454.650.00.00004.760.00.013.3476.22293.6118.146.92945.792.2617.71-8.515.664.38452.940.0000
20Q2 (6)40.658.432.538.08-3.94-7.243.4-67.4-61.8400063.125.0548.267.3584.21996.3476.759.3942.7935.22-0.92034.569.1329.345.740.00.1727.3530.55-2.010.16-15.79-42.8654.650.00.00004.760.00.07.573340.91195.9412.32147.89492.361.92-11.93-19.339.49295.42272.230.0000
20Q1 (5)37.49-0.93.5339.648.75-7.7310.432.56-2.7100050.46-10.8317.323.9922.02285.5870.162.5626.3935.55-1.31031.6715.4214.585.740.00.1720.95-15.01-15.110.19-5.0-26.9254.650.00.000-100.04.760.00.00.22105.84101.864.97407.14314.222.18-5.22-6.032.4263.27125.290.0000
19Q4 (4)37.838.740.036.45-7.880.010.17-7.290.0000.056.5918.540.03.27227.00.068.417.240.036.0200.027.442.460.05.740.170.024.656.110.00.2-13.040.054.650.00.0000.04.760.00.0-3.7745.280.00.98145.790.02.3-6.880.0-1.4766.740.00.0000.0

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