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)0.63-1.561.0-16.670.08-69.23005.13-1.54-0.2400.09-84.481.75-84.240.35-40.68000.38-84.30.01-50.04.370.00000-2.690-2.690-0.080-2.7700.06-61.4
2022 (9)0.64-31.911.2-23.570.26-38.1005.21-46.67-0.500.58-42.5711.137.690.59-20.27002.4210.00.020.04.3710.080000-2.470-2.470-0.070-2.5400.15-1.35
2021 (8)0.94-44.381.57-37.70.4220.00.1209.778.560.0201.017.4510.34-1.020.74-30.19002.211.110.02-86.673.970.00000-1.960-1.960-0.030-1.9900.15-35.13
2020 (7)1.69138.032.52159.790.3525.0009.0-7.41-0.6100.94-56.4810.44-53.01.0658.21001.98-7.910.151400.03.978.170000-1.980-1.980-0.010-1.9900.23222.29
2019 (6)0.7186.840.97-58.720.28-56.25009.727.4-1.2602.16-12.922.22-18.910.67-1.47002.1586.960.01-90.913.6735.930000-1.370-1.370-0.010-1.3800.07-19.72
2018 (5)0.38-25.492.35-15.470.6442.22009.05-14.62-0.1202.48-2.3627.4014.360.68-17.07001.153.60.11-8.332.7-26.630000-0.110-0.110-0.010-0.1200.094.24
2017 (4)0.51-13.562.78-2.80.45-44.440010.62.81-0.8102.54-24.8523.96-26.910.8213.89001.11-22.380.12-7.693.680.00000-0.980-0.98000-0.9800.0843.68
2016 (3)0.59436.362.86153.10.81285.710010.3137.830.0803.3869.8532.7823.230.72928.57001.43266.670.1362.53.680.00000-0.170-0.17000-0.1700.060
2015 (2)0.11-26.671.1313.00.21-8.7007.48-9.11-0.8501.99-32.7726.60-26.030.07-50.00.28-37.780.39-15.220.08-11.113.680.00000-0.860-0.86000-0.8600.000
2014 (1)0.15-62.51.0138.10.230008.2329.61-1.002.9622.8235.97-5.230.14-41.670.45-6.250.4600.0950.03.680.00000-0.990-0.99000-0.9900.000
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)0.63-35.71-1.561.0-57.45-16.670.08-65.22-69.230001.02-8.11-14.290.11320.0161.110.09-81.63-84.481.75-81.02-84.240.35-56.79-40.680000.38-83.19-84.30.010.0-50.04.370.00.0000000-2.694.61-8.91-2.694.61-8.91-0.08-300.0-14.29-2.772.46-9.060.06-74.94-61.4
23Q3 (19)0.9810.1124.052.35-4.0842.420.23-4.17-14.810001.11-33.53-5.13-0.0558.3344.440.49-23.44-48.429.25-22.57-42.10.8110.9624.620002.26-2.16-8.870.01-50.0-50.04.370.010.08000000-2.82-2.17-23.68-2.82-2.17-23.68-0.0271.4360.0-2.84-0.35-21.890.2316.4539.07
23Q2 (18)0.89-18.3534.852.45-8.586.990.24-7.69-20.00001.6725.5624.63-0.1233.3325.00.6418.52-35.3511.9411.22-17.260.7325.867.350002.31-2.12-9.410.020.00.04.370.010.08000000-2.76-4.55-26.03-2.76-4.55-26.03-0.070.0-40.0-2.83-4.43-26.340.1934.9121.0
23Q1 (17)1.0970.312.832.68123.3324.070.260.0-21.210001.3311.76-11.92-0.180.0-157.140.54-6.9-27.0310.74-3.5623.750.58-1.69-17.140002.36-2.4810.80.020.00.04.370.010.08000000-2.64-6.88-30.05-2.64-6.88-30.05-0.070.0-133.33-2.71-6.69-31.550.14-1.97-7.1
22Q4 (16)0.64-18.99-31.911.2-27.27-23.570.26-3.7-38.100-100.01.191.71-38.34-0.18-100.0-1700.00.58-38.95-42.5711.13-30.287.580.59-9.23-20.270002.42-2.4210.00.020.00.04.3710.0810.08000000-2.47-8.33-26.02-2.47-8.33-26.02-0.07-40.0-133.33-2.54-9.01-27.640.15-9.7-1.35
22Q3 (15)0.7919.7-17.711.65-27.95-16.240.27-10.0-46.000-100.01.17-12.69-43.75-0.0943.750.00.95-4.0414.4615.9710.64108.520.65-4.41-20.7300-100.02.48-2.7515.350.020.00.03.970.00.0000000-2.28-4.11-16.33-2.28-4.11-16.33-0.050.0-400.0-2.33-4.02-18.270.161.3212.68
22Q2 (14)0.66-37.74-67.162.296.02-23.150.3-9.09-46.430001.34-11.26-55.48-0.16-128.57-260.00.9933.78-34.8714.4366.355.670.68-2.86-35.240002.5519.7232.120.020.0-85.713.970.00.0000000-2.19-7.88-17.74-2.19-7.88-17.74-0.05-66.67-400.0-2.24-8.74-19.790.163.58-35.17
22Q1 (13)1.0612.77-19.082.1637.58-12.90.33-21.433.120-100.001.51-21.76-44.89-0.07-600.0-450.00.74-26.73-37.828.68-16.17-27.460.7-5.41-52.050002.13-3.1811.520.020.0-86.673.970.00.0000000-2.03-3.57-3.05-2.03-3.57-3.05-0.030.0-200.0-2.06-3.52-4.040.154.1-40.59
21Q4 (12)0.94-2.08-44.381.57-20.3-37.70.42-16.020.00.120.001.93-7.21-35.88-0.0188.8975.01.0121.697.4510.3535.15-0.810.74-9.76-30.190-100.002.22.3311.110.020.0-86.673.970.00.0000000-1.960.01.01-1.960.01.01-0.03-200.0-200.0-1.99-1.020.00.153.14-35.13
21Q3 (11)0.96-52.24-39.621.97-33.89-17.570.5-10.71138.10.12002.08-30.9-12.24-0.09-190.055.00.83-45.3916.97.66-43.930.830.82-21.99.330.34002.1511.420.110.02-85.71100.03.970.0-2.93000000-1.96-5.38-1.03-1.96-5.38-1.03-0.010.00.0-1.97-5.35-1.030.14-41.7151.08
21Q2 (10)2.0153.44125.842.9820.1639.910.5675.0133.330003.019.8564.480.1400.0137.041.5227.7327.7313.6614.196.611.05-28.0840.00001.931.056.040.14-6.671300.03.970.08.17000000-1.865.580-1.865.58-6.9-0.010.00.0-1.875.56-18600.00.25-5.08252.46
21Q1 (9)1.31-22.4974.672.48-1.5941.710.32-8.5718.520002.74-8.9752.220.02150.0120.01.1926.6-30.8111.9614.64-33.81.4637.7487.180001.91-3.542.690.150.01400.03.970.08.17000000-1.970.510-1.970.51-34.01-0.010.00.0-1.980.5-19700.00.2613.65269.16
20Q4 (8)1.696.29138.032.525.44159.790.3566.6725.00003.0127.0-10.15-0.0480.096.040.9432.39-56.4810.4337.39-53.01.0641.3358.210001.9810.61-7.910.151400.01400.03.97-2.938.17000000-1.98-2.06-44.53-1.98-2.06-44.53-0.010.00.0-1.99-2.05-44.20.23299.24222.29
20Q3 (7)1.5978.65200.02.3912.21-2.050.21-12.5-32.260002.3729.512.6-0.225.93-81.820.71-40.34-62.437.59-40.7200.750.0-18.480001.79-1.6580.810.010.0-90.914.0911.4422.09000000-1.940-438.89-1.94-11.49-438.89-0.010.00.0-1.95-19400.0-427.030.06-18.16-17.61
20Q2 (6)0.8918.6714.12.1321.71-13.060.24-11.11-44.190001.831.67-11.17-0.27-170.0-440.01.19-30.81-45.6612.81-29.100.75-3.8529.310001.82-2.1575.00.010.0-90.913.670.09.5500000000100.0-1.74-18.37-596.0-0.010.00.0-0.010.096.150.07-0.58-0.02
20Q1 (5)0.755.63-20.211.7580.41-27.690.27-3.57-50.00001.8-46.27-10.45-0.190.1-25.01.72-20.37-11.7918.07-18.6100.7816.4227.870001.86-13.4972.220.010.0-90.913.670.025.260000000100.0100.0-1.47-7.3-673.68-0.010.00.0-0.0199.2895.00.07-0.78-16.12
19Q4 (4)0.7133.960.00.97-60.250.00.28-9.680.0000.03.3545.020.0-1.01-818.180.02.1614.290.022.2000.00.67-27.170.0000.02.15117.170.00.01-90.910.03.679.550.0000.0000.0-1.37-280.560.0-1.37-280.560.0-0.010.00.0-1.38-272.970.00.072.070.0

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