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)5.36-22.3212.389.23000028.94-9.394.9-12.663.08-16.7610.64-8.132.247.692.28-1.7211.048.652.40.014.450.09.926.1004.98-15.3114.9-2.18.58-9.2113.56-11.550.153.54
2022 (9)6.9-0.146.5-59.38000031.94-17.775.612.193.72.2111.5824.292.0852.942.32-1.697.448.02.40.4214.450.09.356.25005.882.0815.224.539.45-26.3415.33-17.540.1510.29
2021 (8)6.91-18.916.0100.0000038.84-4.15.49-3.353.624.329.328.781.36-11.112.36-1.265.0-3.852.390.014.450.08.86.93005.76-4.3214.562.112.831.2618.59-0.540.130.66
2020 (7)8.52154.338.0-44.48000040.5-6.365.68-7.193.47-11.258.57-5.231.53-16.392.39-1.655.2-11.862.390.014.450.08.238.01006.02-6.9614.261.2112.67-0.8618.69-2.910.134.57
2019 (6)3.3584.0714.4159.76000043.255.756.1215.913.91-14.819.04-19.441.8369.442.43-1.225.9-1.342.390.014.450.07.627.48006.477.4814.097.4812.78-16.0919.25-9.410.135.51
2018 (5)1.82-44.689.02-5.050.9830.670040.99.365.28-5.044.594.0811.22-4.831.08-28.952.46-1.65.98-14.452.39-1.6514.450.07.098.41006.02-4.7513.111.9415.2321.6521.2512.790.1219.26
2017 (4)3.29155.049.5-11.550.7500037.49.615.5629.04.410.4611.79-8.351.5216.922.5-1.576.9939.82.430.014.450.06.547.21006.3222.0112.8613.9112.5235.3518.8430.560.10-9.23
2016 (3)1.2921.710.74-8.91000034.1215.544.31-18.684.39-2.0112.87-15.191.3-17.22.54-1.175.00.02.431.2514.450.06.19.52005.18-16.5911.29-4.169.252.2114.43-5.440.11-5.09
2015 (2)1.066.011.79-21.82000029.5324.445.37.724.482.7515.17-17.431.57-1.262.57-1.535.0100.02.4-0.4114.450.05.579.65006.21-0.6411.783.979.05-20.0515.26-13.150.12185.11
2014 (1)1.0-22.4815.0853.25000023.7319.014.92-38.654.367.3918.37-9.761.5921.372.617.412.502.410.014.450.05.0818.69006.25-21.9711.33-7.8111.32-26.9217.57-25.230.040
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)5.3617.54-22.3212.32.589.230000007.290.83-6.180.92-58.56-12.383.08-10.98-16.7610.64-9.51-8.132.2416.067.692.28-0.44-1.7211.04.7648.652.40.00.014.450.00.09.920.06.10004.9821.76-15.3114.96.35-2.18.58-0.92-9.2113.566.35-11.550.15-3.083.54
23Q3 (19)4.56-23.1-46.2912.050.0-20.00000007.230.0-8.942.22136.17-18.683.462.67-11.0511.765.152.161.9323.722.662.29-0.43-1.7210.50.090.912.40.00.4214.450.00.09.920.06.10004.09118.72-13.1614.0118.83-0.368.66-10.54-18.6912.7510.39-16.990.160.336.42
23Q2 (18)5.93-3.1-14.928.0-24.53-50.620000007.230.56-8.830.9414.632.173.372.12-24.111.184.49-10.81.56-23.532.632.3-0.43-1.7110.50.0133.332.40.00.4214.450.00.09.926.16.10001.8724.67-5.5611.798.664.069.68-3.39-21.9411.550.26-19.680.16-3.444.85
23Q1 (17)6.12-11.3-8.9310.663.08-32.950000007.19-7.46-13.370.82-21.9-9.893.3-10.81-18.1110.70-7.6-1.142.04-1.9256.922.31-0.43-1.710.541.89250.02.40.00.4214.450.00.09.350.06.250001.5-74.49-77.5110.85-28.71-29.8610.026.03-28.1211.52-24.85-44.10.1610.2721.54
22Q4 (16)6.9-18.73-0.146.5-56.67-59.380000007.77-2.14-19.231.05-61.542.943.7-4.882.2111.580.6224.292.0810.6452.942.32-0.43-1.697.434.5548.02.40.420.4214.450.00.09.350.06.250005.8824.842.0815.228.254.539.45-11.27-26.3415.33-0.2-17.540.15-0.3910.29
22Q3 (15)8.4921.8112.315.0-7.411.420000007.940.13-16.952.73196.743.413.89-12.394.0111.51-8.1922.141.8823.6827.032.33-0.43-1.275.522.223.772.390.00.014.450.00.09.350.06.250004.71137.88-0.6314.0624.13.9210.65-14.11-12.7815.366.82-9.380.15-1.168.72
22Q2 (14)6.973.72-4.1316.22.4755.620000007.93-4.46-18.580.921.1-4.174.4410.1712.6912.5415.8128.091.5216.92-19.152.34-0.43-1.274.550.0-10.02.390.0-0.4214.450.00.09.356.2513.610001.98-70.31-74.8411.33-26.76-29.6312.4-11.05-7.2614.38-30.23-32.30.1511.9319.02
22Q1 (13)6.72-2.75-23.7215.81-1.1961.490000008.3-13.72-16.330.91-10.782.254.0311.334.9510.8316.1714.561.3-4.41-6.472.35-0.42-1.263.0-40.0-33.332.390.0-0.4214.450.00.08.80.06.930006.6715.8-3.4715.476.252.1813.948.650.020.6110.87-1.150.130.075.25
21Q4 (12)6.91-8.6-18.916.08.18100.00000009.620.63-8.031.02-61.36-3.773.62-3.214.329.32-1.128.781.36-8.11-11.112.360.0-1.265.0-5.66-3.852.390.00.014.450.00.08.80.06.930005.7621.52-4.3214.567.612.112.835.081.2618.599.68-0.540.13-1.80.66
21Q3 (11)7.563.9914.5514.7942.0720.050000009.56-1.85-5.632.64175.0-1.863.74-5.08-9.889.43-3.71-7.111.48-21.28-1.992.36-0.42-1.675.36.0-18.462.39-0.420.014.450.00.08.86.936.930004.74-39.77-5.0113.53-15.962.3412.21-8.6812.5316.95-20.27.010.148.2-0.63
21Q2 (10)7.27-17.4837.1710.416.3310.740000009.74-1.81-3.750.967.87-3.033.942.6-12.259.793.57-9.311.8835.2523.682.37-0.42-1.665.011.11-28.572.40.00.4214.450.00.08.230.00.00007.8713.89242.1716.16.3452.913.37-4.095.2821.241.8741.60.13-1.02-7.95
21Q1 (9)8.813.4139.49.7922.38-36.840000009.92-5.161.330.89-16.04-6.323.8410.66-24.119.4510.31-20.671.39-9.15-10.92.38-0.42-1.654.5-13.46-10.02.40.420.4214.450.00.08.230.08.010006.9114.78-6.8715.146.170.7313.9410.0228.2420.8511.5614.00.13-4.29-1.67
20Q4 (8)8.5229.09154.338.0-35.06-44.4800000010.463.26-3.681.06-60.590.03.47-16.39-11.258.57-15.56-5.211.531.32-16.392.39-0.42-1.655.2-20.0-11.862.390.00.014.450.00.08.230.08.010006.0220.64-6.9614.267.871.2112.6716.77-0.8618.6917.99-2.910.13-3.074.57
20Q3 (7)6.624.53118.5412.3231.06-25.600000010.130.1-6.462.69171.72-1.824.15-7.57-17.510.15-5.9901.51-0.6616.152.4-0.41-1.646.5-7.1430.02.390.00.014.450.00.08.230.08.010004.99116.96-9.1113.2225.550.8410.85-14.57-23.8615.845.6-19.760.140.239.13
20Q2 (6)5.344.02153.599.4-39.35-14.9300-100.000010.123.37-7.920.994.21-14.664.49-11.26-16.0710.79-9.4101.52-2.5629.912.41-0.41-1.237.040.026.812.390.00.014.450.00.08.238.018.010002.3-69.0-16.6710.53-29.941.4512.716.84-20.0815.0-17.99-19.570.145.743.59
20Q1 (5)3.689.8547.7915.57.5630.800-100.00009.79-9.85-7.470.95-10.38-18.15.0629.41-5.0711.9131.8201.56-14.7513.042.42-0.41-1.225.0-15.25-13.492.390.00.014.450.00.07.620.07.480007.4214.683.215.036.675.2510.87-14.95-24.1518.29-4.99-15.010.131.783.38
19Q4 (4)3.3510.930.014.41-12.980.0000.0000.010.860.280.01.06-61.310.03.91-22.270.09.0400.01.8340.770.02.43-0.410.05.918.00.02.390.00.014.450.00.07.620.00.0000.06.4717.850.014.097.480.012.78-10.320.019.25-2.480.00.131.170.0

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