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)588.12-20.08111.8100000298.92-47.51-74.4052.3613.4817.52116.21276.3418.1751.2-4.94009.2720.86309.830.01186.268.5600838.9-11.941025.16-12.035.99-2.12844.89-11.880.000
2022 (9)735.93-8.81000000569.52-33.47146.19-36.0246.14-60.128.10-40.05233.84101.453.860.88007.67-24.36309.810.03171.5715.341.1736.69952.67-0.171165.412.856.120958.795.00.000
2021 (8)807.056.01000000856.0440.32228.49197.28115.6946.8913.514.68116.11-17.8153.393.450010.14-19.4309.730.0148.85.4530.12189.34954.2620.191133.1719.85-41.170913.0919.540.000
2020 (7)517.2617.16000000610.0617.9476.86-21.7778.768.0112.91-8.42141.27-22.0551.612.830012.58323.57309.720.76141.117.4910.41279.93793.951.72945.473.38-30.120763.83-0.820.000
2019 (6)441.49-23.060.03-62.50000517.27-38.9598.25-75.0472.92-25.3214.1022.32181.2248.9350.1966.91002.97545.65307.37-0.97131.2842.822.74602.56780.55-17.08914.57-11.52-10.410770.14-17.950.000
2018 (5)573.8469.930.080.00000847.2254.27393.62-2.2897.6414.5211.52-25.77121.6876.6330.070000.46-66.42310.393.9491.9278.00.390941.3734.991033.6838.01-2.740938.6334.680.000
2017 (4)337.69271.010.08-99.940000549.1831.91402.8269.8285.2647.7915.5212.0468.8942.070032.87-78.711.37-49.63298.638.6551.6484.9600697.3492.13748.9891.59-0.390696.9558.090.00-26.91
2016 (3)91.02193.23127.42-55.8177.861457.200416.33-5.11237.2138.3957.695.9913.8611.748.49-18.4900154.3919.142.72-33.0274.8613.1827.92159.00.050362.9665.63390.9370.0477.890440.85101.220.00-44.16
2015 (2)31.04-57.29288.34-27.945.0-87.2100438.76-10.65171.41-39.3154.43-9.9612.410.7859.4915.56328.3415.84129.593.844.06-24.39242.86-1.8710.78000219.14102.61229.91112.56-0.050219.09102.450.0016.97
2014 (1)72.6881.88400.16-38.8939.08-46.4700491.088.59282.42247.0460.45-9.0412.31-16.2451.48-33.29283.45120.55124.8183.835.37289.13247.49-89.670000108.160108.1600.060108.2200.00-86.07
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)588.12-2.75-20.08111.8134.76000000087.0412.519.43-24.81.0-116.452.363.713.4817.521.1116.21276.34-1.4518.1751.20.61-4.940009.27-7.4920.86309.830.010.01186.260.08.5600-100.0838.9-2.85-11.941025.16-2.35-12.035.99-81.41-2.12844.89-5.68-11.880.0000
23Q3 (19)604.741.36-27.1582.970000000077.3610.09-29.81-25.05-224.9-194.8550.499.07-27.6517.3321.3774.76280.420.0348.0150.89-0.51-4.6600010.02-6.9621.01309.810.0-0.01186.260.08.5600-100.0863.54-2.82-10.361049.81-2.33-10.7432.22139.9142.88895.76-0.69-9.150.0000
23Q2 (18)596.65-8.21-37.1800000000070.279.37-61.03-7.7154.24-111.7346.2925.52-55.2114.2768.1114.92280.346.6998.3651.152.22-2.9600010.7752.9820.88309.810.0-0.02186.268.568.560-100.0-100.0888.592.16-5.161074.85-0.71-6.5113.43459.58238.45902.023.42-2.720.0000
23Q1 (17)650.02-11.67-29.7600000000064.25-19.22-67.79-16.85-47.03-125.7336.88-20.07-66.818.494.81-32.89262.7512.36121.1950.04-7.09-9.380007.04-8.21-25.97309.8-0.00.03171.570.015.341.170.036.69869.82-8.7-14.71082.56-7.11-9.692.4-60.78109.12872.22-9.03-12.20.0000
22Q4 (16)735.93-11.35-8.8100000000079.54-27.84-62.83-11.46-143.39-117.7646.14-33.89-60.128.10-18.28-40.05233.8423.42101.453.860.90.880007.67-7.37-24.36309.81-0.010.03171.570.015.341.170.036.69952.67-1.11-0.171165.41-0.912.856.12-72.86114.87958.79-2.755.00.0000
22Q3 (15)830.12-12.5916.01000000000110.22-38.87-53.7626.41-59.83-64.9169.79-32.48-46.159.91-20.19-39.59189.4634.0674.353.381.272.520008.28-7.07-22.98309.85-0.00.02171.570.015.341.170.036.69963.392.828.191176.132.39.9822.55332.47158.92985.946.3315.690.0000
22Q2 (14)949.732.6340.21000000000180.31-9.6-20.3565.750.386.69103.36-6.98-4.4112.42-1.83-19.06141.3318.9727.5952.71-4.553.230008.91-6.31-21.7309.860.050.05171.5715.315.341.1736.6936.69936.98-8.1214.931149.72-4.0815.65-9.763.1674.42927.28-6.6619.290.0000
22Q1 (13)925.3714.6756.54000000000199.46-6.7912.4965.51.49142.23111.12-3.9527.7112.65-6.37-6.47118.792.31-3.6855.223.433.450009.51-6.21-20.55309.72-0.0-0.03148.80.05.4530.120.0189.341019.766.8624.211198.675.7823.26-26.3336.0510.9993.438.825.520.0000
21Q4 (12)807.012.7856.01000000000213.99-10.2344.8564.54-14.26598.48115.69-10.7446.8913.51-17.654.68116.116.82-17.8153.392.543.4500010.14-5.67-19.4309.73-0.020.0148.80.05.4530.120.0189.34954.267.1620.191133.175.9619.85-41.17-7.58-36.69913.097.1419.540.0000
21Q3 (11)715.585.6451.8400-100.0000000238.375.355.5575.2722.13366.65129.6119.8634.4816.416.941.05108.7-1.87-29.6752.071.986.8800010.75-5.54-18.5309.790.030.1148.80.05.4530.120.0189.34890.59.2313.491069.417.5714.23-38.27-0.92-55.82852.239.6412.120.0000
21Q2 (10)677.3814.5931.9500-100.0000000226.3727.6737.2961.63127.9291.4108.1324.279.3115.3513.43-8.75110.77-10.18-33.2151.06-4.355.8500011.38-4.93341.09309.71-0.03-0.92148.85.455.4530.12189.34189.34815.23-0.76.08994.142.228.05-37.92-28.32-117.93777.31-1.793.480.0000
21Q1 (9)591.1314.2824.3600-100.0000000177.3120.0222.9727.04192.6440.2587.0110.473.0213.534.79-12.26123.33-12.7-30.7953.383.438.6100011.97-4.85332.13309.810.030.72141.110.07.4910.410.0279.93820.993.412.65972.512.864.14-29.551.89-174.37791.443.610.30.0000
20Q4 (8)517.269.7617.160-100.0-100.0000000147.73-3.612.639.24-42.72-28.1578.76-18.288.0112.91-20.5-8.42141.27-8.6-22.0551.615.932.8300012.58-4.62323.57309.720.070.76141.110.07.4910.410.0279.93793.951.181.72945.470.993.38-30.12-22.64-189.34763.830.49-0.820.0000
20Q3 (7)471.26-8.29.130.030.0-25.0000000153.24-7.073.5516.13-49.91-26.8596.38-2.5719.7616.24-3.430154.56-6.81-11.9948.721.065.2100013.19411.24463.68309.49-0.990.65141.110.07.4910.410.0279.93784.672.12.17936.191.753.78-24.56-41.15-13744.44760.111.19-1.060.0000
20Q2 (6)513.358.0-15.650.030.0-25.0000000164.8914.3632.5432.267.0117.1898.9217.1234.8616.829.060165.86-6.92-7.3148.24-1.8565.830002.58-6.86-0.39312.591.630.38141.117.497.4910.41279.93279.93768.54-3.913.02920.06-1.484.55-17.4-61.56-2077.27751.14-4.810.570.0000
20Q1 (5)475.327.66-21.270.030.0-25.0000000144.199.9326.7919.2849.92-46.2484.4615.8320.1815.429.380178.19-1.6711.5549.15-2.0759.730002.77-6.73-2.12307.590.070.73131.280.042.822.740.0602.56799.832.47-18.15933.852.11-12.69-10.77-3.46-632.65789.062.46-19.130.0000
19Q4 (4)441.492.230.00.03-25.00.0000.0000.0131.16-11.370.012.86-41.680.072.92-9.390.014.1000.0181.223.190.050.1970.190.0000.02.9726.920.0307.37-0.040.0131.280.00.02.740.00.0780.551.630.0914.571.390.0-10.41-5883.330.0770.140.250.00.0000.0

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