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)102.68-25.3542.5-69.060000951.79-14.8691.53-43.51127.576.1913.4024.73117.57-53.991.66-20.5722.2730.0126.258.7951.290.088.8322.3200248.45-13.9337.28-10.9928.35.36276.75-12.260.0010.71
2022 (9)137.5491.11137.382.9700001117.95.96162.04-3.85120.13-24.8710.75-29.09255.5354.412.09-10.317.1370.7924.138.1151.290.4372.6230.2117.7614.14288.555.39378.939.826.860315.4123.20.00-16.7
2021 (8)71.97-1.36133.4216.4500001055.0435.68168.5391.66159.8917.1115.15-13.69165.4991.922.3314.7810.03022.327.9851.070.055.770.015.56617.05273.7852.17345.1145.09-17.760256.0255.770.00-24.35
2020 (7)72.9627.37114.57-39.590000777.5928.0187.9329.5136.5330.6417.562.0586.2316.652.03-13.620020.675.8451.070.5155.7713.772.170179.9222.26237.8621.25-15.560164.3613.360.00-7.6
2019 (6)57.2832.9189.6630.570000607.4432.6167.956.06104.5140.8517.206.2173.9226.12.35-25.870019.5315.8450.810.049.029.7400147.1635.63196.1823.24-2.170144.9928.860.00-9.48
2018 (5)43.1-55.08145.26-19.540000458.069.8843.5128.2774.277.3816.2061.4458.627.213.17-7.040016.86-18.8650.810.3244.678.216.00108.511.88159.1815.134.020112.5223.680.00-11.31
2017 (4)95.94-74.67180.53-12.860000416.887.1333.9211.5841.8313.2110.035.6754.6820.123.41-12.110020.78-7.4450.650.341.287.950096.9812.38138.2611.02-6.0090.98-9.310.004.42
2016 (3)378.7437.49207.1853.460000389.1422.5830.425.2136.95-3.589.50-21.3445.5240.153.88-1.770022.45-20.3950.50.038.246.790086.317.14124.5413.7614.02-25.35100.328.510.00-2.34
2015 (2)275.4627.47135.0181.030000317.461.5424.28-37.6338.324.512.072.9132.48-16.333.9563.90028.291.8450.50.035.8112.190073.67-10.52109.48-5.2118.7871.9892.45-0.860.00-0.83
2014 (1)216.0930.8474.5818.590000312.6310.9438.9328.2736.67-9.5911.73-18.5138.8239.092.41-40.490014.716.9550.50.031.9210.531.24-76.7482.3321.79115.513.4410.92093.2540.520.00-11.68
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)102.68-45.9-25.3542.5-33.45-69.06000000225.85-15.343.7821.8-15.242.16127.57-22.966.1913.40-23.6224.73117.57-20.47-53.991.66-3.49-20.5722.2710.7430.0126.254.048.7951.290.00.088.830.022.3200-100.0248.459.62-13.9337.286.91-10.9928.3-46.115.36276.75-0.86-12.260.000.5710.71
23Q3 (19)189.7937.53127.9563.86-34.96-35.67000000266.781.47-10.3925.72-1.34-38.86165.587.97-6.4417.5511.5116.41147.84-20.09-40.711.72-7.53-20.7420.117.7130.8425.23-14.620.6451.290.00.088.830.022.3200-100.0226.6512.8-15.18315.488.88-11.7852.5160.7811.84279.1619.51-11.140.00-10.739.79
23Q2 (18)138.033.7129.6298.18-28.07-3.7000000262.9133.97-13.826.0745.4-44.26153.3638.71-9.0315.7444.78.82185.0-12.81-6.441.86-4.62-15.8418.678.9933.8429.55-6.345.251.290.00.088.8322.3222.320-100.0-100.0200.93-34.48-10.75289.76-27.02-8.1732.6647.18269.88233.59-28.97-0.160.0026.851.84
23Q1 (17)103.22-24.957.17136.49-0.6534.75000000196.25-9.82-34.0517.93-15.98-65.43110.56-7.97-30.310.881.21-23.27212.17-16.9721.481.95-6.7-14.4717.130.039.7231.5530.75-0.4751.290.00.072.620.030.2117.760.014.14306.656.27-5.83397.034.780.0222.19-17.39607.78328.844.262.360.00-2.79-3.4
22Q4 (16)137.5465.1991.11137.3838.392.97000000217.62-26.9-20.4921.34-49.28-53.66120.13-32.12-24.8710.75-28.71-29.09255.532.4754.412.09-3.69-10.317.1311.4570.7924.13-3.758.1151.290.00.4372.620.030.2117.760.014.14288.557.995.39378.935.969.826.86-42.79251.24315.410.423.20.00-0.27-16.7
22Q3 (15)83.2638.54-32.6399.27-2.63-23.09000000297.72-2.382.8242.07-10.05-13.93176.974.976.415.074.24-9.17249.3626.160.722.17-1.81-7.6615.3710.18025.07-10.7510.6851.290.00.4372.620.030.2117.760.014.14267.2118.6917.34357.613.3319.5846.95431.71405.86314.1634.2747.930.00-17.19-25.84
22Q2 (14)60.1-37.6-39.91101.950.65-30.71000000304.992.518.0346.77-9.818.64168.596.2815.3514.462.03-7.31197.7413.2151.262.21-3.07-7.1413.9513.78028.09-11.3913.6351.290.00.4372.6230.2130.2117.7614.1414.14225.14-30.8625.89315.53-20.5226.138.83302.06148.44233.97-27.1745.680.0020.33-23.84
22Q1 (13)96.3133.8224.75101.29-24.08-20.12000000297.568.7227.4851.8612.6269.75158.63-0.7912.0614.17-6.47-14.72174.665.5478.52.28-2.1513.4312.2622.23031.742.0358.1851.290.430.4355.770.00.015.560.0617.05325.6418.9454.72396.9715.0347.9-4.3775.3954.19321.2725.4959.890.00-16.18-28.71
21Q4 (12)71.97-41.76-1.36133.423.3616.45000000273.7-5.4723.9446.05-5.7975.43159.89-3.8717.1115.15-8.69-13.69165.496.6691.922.33-0.8514.7810.030022.32-1.467.9851.070.00.055.770.00.015.560.0617.05273.7820.2352.17345.1115.445.09-17.76-15.7-14.14256.0220.5555.770.00-11.2-24.35
21Q3 (11)123.5823.57127.67129.08-12.27-4.74000000289.5512.0629.2148.8813.5494.82166.3313.8110.8516.606.37-19.96155.1518.6894.772.35-1.2615.7600022.65-8.373.5251.070.00.055.770.00.015.560.0617.05227.7227.3347.91299.0519.5441.13-15.3515.8-62.78212.3732.2346.940.00-14.96-20.54
21Q2 (10)100.0129.5588.13147.1316.03-27.45000000258.3910.749.0343.0540.92112.28146.153.2416.8815.60-6.13-17.65130.7333.637.192.3818.418.1800024.7223.359.1951.070.00.055.770.00.015.56617.05617.05178.84-15.0338.78250.17-6.833.92-18.23-91.09-141.14160.61-20.0732.40.0012.63-14.49
21Q1 (9)77.25.81160.02126.810.67-35.34000000233.415.6946.5430.5516.3887.31141.563.6830.8316.62-5.34-1.9497.8513.4817.812.01-0.99-14.100020.04-3.05-10.0151.070.00.5155.770.013.772.170.00210.4716.9828.75268.4112.8426.32-9.5438.69-424.18200.9322.2524.30.00-11.04-12.77
20Q4 (8)72.9634.4127.37114.57-15.45-39.59000000220.84-1.4532.3626.254.6259.77136.53-9.0130.6417.56-15.332.0586.238.2516.652.030.0-13.6200020.67-5.535.8451.070.00.5155.770.013.772.170.00179.9216.8622.26237.8612.2521.25-15.56-65.01-617.05164.3613.7213.360.00-6.73-7.6
20Q3 (7)54.282.1123.25135.5-33.19-24.3000000224.0929.2539.6825.0923.7230.54150.0520.034.0220.749.44079.66-16.40.842.03-7.73-28.7700021.88-3.36-5.9351.070.00.5155.770.013.772.170.00153.9619.4717.77211.913.4317.89-9.43-24.74-212.53144.5319.143.90.00-8.5-3.07
20Q2 (6)53.1679.05-25.97202.83.4220.0000000173.388.8514.220.2824.349.92125.0415.5632.418.9511.79095.2914.7218.482.2-5.98-26.9100022.641.66-6.8351.070.510.5155.7713.7713.772.1700128.87-21.1715.16186.81-12.0916.07-7.56-315.38-188.11121.31-24.960.680.0014.89-1.51
20Q1 (5)29.69-48.17-16.06196.13.428.34000000159.28-4.5424.116.31-0.7318.27108.23.5341.2316.95-1.49083.0612.3622.172.34-0.43-24.7600022.2714.034.2150.810.00.049.020.09.7400-100.0163.4711.0833.67212.498.3122.85-1.8216.13-133.83161.6511.4926.620.00-5.77-9.46
19Q4 (4)57.2830.060.0189.665.960.0000.0000.0166.854.00.016.43-14.520.0104.51-6.650.017.2000.073.92-6.430.02.35-17.540.0000.019.53-16.040.050.810.00.049.020.00.0000.0147.1612.570.0196.189.140.0-2.17-125.890.0144.994.230.00.00-2.160.0

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