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)21.6816.62000000312.690.357.067.2915.71-21.965.02-22.2323.8-14.9415.6412.03001.03-4.6325.830.016.684.120014.797.831.465.04-0.32014.474.480.00-9.83
2022 (9)18.59-37.55000000311.590.396.5810.2220.135.846.465.4327.983.7813.9629.5001.08-23.9425.830.016.023.890.22-31.2513.727.4429.955.010.13013.8510.360.00-10.28
2021 (8)29.776.4000000310.3914.935.9736.6119.0211.036.13-3.3926.9636.0210.788.67001.42-21.1125.830.015.423.070.32128.5712.7712.4128.527.79-0.22012.5513.680.00-10.41
2020 (7)27.988.91000000270.07-6.444.376.3317.131.66.348.5919.826.169.923.98001.8-20.725.830.014.962.820.140.011.363.9326.463.28-0.32011.042.320.00-1.08
2019 (6)25.692.19000000288.65-7.614.111.2316.86-7.365.840.2618.67-5.859.543.7002.27-5.4225.830.014.552.90.14010.93-1.2625.621.63-0.14010.79-1.280.00-13.08
2018 (5)25.148.36000000312.41-12.584.06-50.8518.2-18.715.83-7.0119.83-13.939.23.95002.4-18.0925.830.014.146.160011.07-31.2425.21-14.28-0.14010.93-32.150.00-29.25
2017 (4)23.25.69000000357.384.838.26-17.1522.39-11.086.27-15.1823.041.328.852.67002.93-12.2825.830.013.328.120016.1-14.6329.41-5.680.01-93.3316.11-15.260.00-11.28
2016 (3)21.95-1.080.6800000340.91-4.139.9724.1625.1827.247.3932.7122.74-5.68.62-4.54003.34-6.4425.830.012.326.940018.868.7731.188.080.15-78.2619.015.440.00-18.77
2015 (2)22.1914.15000000355.58-14.018.0346.019.79-8.765.576.1124.09-19.759.0315.47003.571883.3325.830.011.525.010017.3425.8328.8516.570.691.4718.0324.690.010
2014 (1)19.4444.05.000000413.52-3.185.5-61.5421.692.075.255.4330.02-11.17.8217.07000.1850.025.830.010.9714.990013.78-29.824.75-16.30.6894.2914.46-27.630.000
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)21.68-12.6516.6200000000083.589.38-1.591.27-40.38-23.4915.71-16.26-21.965.02-15.9-22.2323.8-13.86-14.9415.640.1912.030001.03-2.83-4.6325.830.00.016.680.04.1200-100.014.7910.547.831.464.665.04-0.320-346.1514.478.154.480.00-1.68-9.83
23Q3 (19)24.82-0.9238.200000000076.418.240.222.1326.045.9718.767.94-8.585.977.88-6.3327.6329.724.7815.615.1921.290001.068.16-13.8225.830.00.016.680.04.1200-100.013.3818.8311.1330.067.636.330-100.0100.013.3817.2711.870.00-3.13-11.02
23Q2 (18)25.0598.6525.4400000000070.59-14.031.251.69-14.2153.6417.38-8.62-6.315.54-8.88-4.7121.3-25.55-13.4114.840.2726.080000.98-5.77-24.0325.830.00.016.684.124.120-100.0-100.011.2612.4912.1527.936.446.320.1525.0200.011.4112.6415.370.00-2.81-11.25
23Q1 (17)12.61-32.17-42.0200000000082.11-3.321.751.9718.678.8419.02-5.51-3.456.08-5.94-2.6328.612.251.114.86.0227.70001.04-3.7-22.9625.830.00.016.020.03.890.220.0-31.2510.01-27.046.2626.24-12.394.250.12-7.69166.6710.13-26.869.630.00-2.58-17.32
22Q4 (16)18.593.51-37.5500000000084.9311.4-10.71.66-17.41-6.2120.13-1.95.846.461.35.4327.986.113.7813.968.4729.50001.08-12.2-23.9425.830.00.016.020.03.890.220.0-31.2513.7213.957.4429.955.945.010.13262.5159.0913.8515.810.360.00-2.97-10.28
22Q3 (15)17.96-10.07-42.2300000000076.249.353.472.0182.7327.2220.5210.62-2.016.389.74-11.326.377.29.3312.879.3525.810001.23-4.65-22.6425.830.00.016.020.03.890.220.0-31.2512.0419.929.0628.277.615.52-0.0846.6761.911.9620.9310.430.00-3.39-10.12
22Q2 (14)19.97-8.18-21.500000000069.72-13.615.381.1-39.231.8518.55-5.847.795.81-6.89-3.7324.6-13.0745.0511.771.5519.740001.29-4.44-22.2925.830.00.016.023.893.890.22-31.25-31.2510.046.586.1326.274.374.2-0.1516.6731.829.897.037.030.00-9.45-9.44
22Q1 (13)21.75-26.94-2.1600000000080.7-15.156.971.812.2617.5319.73.5810.366.241.85-2.7228.34.9729.411.597.5113.410001.35-4.93-21.9725.830.00.015.420.03.070.320.0128.579.42-26.23-26.9825.17-11.75-10.11-0.1818.1843.759.24-26.37-26.550.005.71-2.83
21Q4 (12)29.77-4.256.400000000095.1129.0925.191.7712.0316.4519.02-9.1711.036.13-14.77-3.3926.9611.7736.0210.785.388.670001.42-10.69-21.1125.830.00.015.420.03.070.320.0128.5712.7715.6712.4128.526.467.79-0.22-4.7631.2512.5515.8813.680.00-2.8-10.41
21Q3 (11)31.0922.2152.1800000000073.6811.379.121.5846.319.720.9421.6710.57.1919.11.0224.1242.22-3.1710.234.077.460001.59-4.22-19.725.830.00.015.420.03.070.320.0128.5711.0416.714.8826.796.278.37-0.214.5522.2210.8317.2115.950.00-2.66-10.44
21Q2 (10)25.4414.449.6600000000066.16-12.311.551.08-29.8774.1917.21-3.5912.126.04-5.96.2116.96-22.45-10.889.83-3.827.080001.66-4.05-20.5725.830.00.015.423.073.070.32128.57128.579.46-26.6714.1125.21-9.967.78-0.2231.25-10.09.24-26.5514.220.00-2.85-10.0
21Q1 (9)22.23-20.55-16.5200000000075.44-0.712.131.541.3271.1117.854.24.826.421.154.7821.8710.343.6510.223.024.070001.73-3.89-19.9125.830.00.014.960.02.820.140.00.012.913.569.0428.05.825.58-0.320.0-146.1512.5813.957.520.00-2.53-2.1
20Q4 (8)27.9836.968.9100000000075.9712.515.311.5215.1543.417.13-9.61.66.34-10.898.5919.82-20.436.169.924.23.980001.8-9.09-20.725.830.00.014.960.02.820.140.00.011.3618.213.9326.467.043.28-0.32-18.52-128.5711.0418.22.320.00-2.83-1.08
20Q3 (7)20.43-11.947.700000000067.5213.84-5.341.32112.9-23.2618.9523.45-18.637.1225.22024.9130.920.519.523.73.480001.98-5.26-18.8525.830.00.014.960.02.820.140.00.09.6115.92-1.1324.725.691.31-0.27-35.0-575.09.3415.45-3.510.00-2.19-6.78
20Q2 (6)23.2-12.8817.0500000000059.31-11.85-12.020.62-31.11-10.1415.35-9.86-20.435.68-7.16019.03-9.81-1.049.18-6.525.150002.09-3.24-17.0625.830.00.014.962.822.820.140.00.08.29-29.923.6223.39-11.83.13-0.2-53.85-1900.08.09-30.851.250.005.68-7.5
20Q1 (5)26.633.660.5300000000067.28-6.74-13.50.9-15.0940.6217.031.01-2.296.124.82021.113.020.969.822.944.030002.16-4.85-11.4825.830.00.014.550.02.90.140.0011.838.232.0726.523.513.03-0.137.1418.7511.78.432.360.00-1.51-7.92
19Q4 (4)25.6935.420.0000.0000.0000.072.141.140.01.06-38.370.016.86-27.610.05.8400.018.67-9.680.09.543.70.0000.02.27-6.970.025.830.00.014.550.00.00.140.00.010.9312.450.025.625.00.0-0.14-250.00.010.7911.470.00.00-8.430.0

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