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)8.2628.069.691.0-50.0-50.00000009.3722.0185.181.8830.56408.116.2211.47113.7523.10-6.37106.65.052.853.70007.00.018.640.0716.6716.6718.490.00.06.950.08.420005.4652.51-5.2112.4217.952.05-0.38005.0841.9-11.810.0000
23Q3 (19)6.45-25.78-13.772.0100.0-53.490000007.6829.2947.131.4435.8535.855.5867.57120.5524.6749.34189.884.914.91-12.480007.016.6779.490.060.00.018.490.00.06.950.08.420003.5867.29-33.5810.5315.84-10.760003.5867.29-33.580.0000
23Q2 (18)8.693.95-25.61.0-50.0-50.000-100.00005.9450.76-19.291.06783.33-42.393.3346.7-22.216.5257.0331.144.68-3.51-13.650006.01.6900.060.00.018.490.00.06.958.428.420002.14-63.61-50.589.09-26.04-15.360002.14-63.61-50.580.0000
23Q1 (17)8.3611.02-43.052.00.0-58.330000003.94-22.13-53.040.12-67.57-94.472.27-21.99-51.610.52-5.91-20.24.85-0.41-4.90005.90.0195.00.060.020.018.490.00.06.410.015.50005.882.08-45.2512.290.99-24.60005.882.08-45.250.0000
22Q4 (16)7.530.67-37.772.0-53.49-58.330000005.06-3.07-42.240.37-65.09-80.732.9115.02-50.2611.1831.37-31.054.87-13.1917.350005.951.28195.00.060.020.018.490.00.06.410.015.50005.766.86-32.7912.173.14-13.810005.766.86-32.790.0000
22Q3 (15)7.48-35.96-35.244.3115.0-28.330-100.000005.22-29.08-44.881.06-42.39-50.02.53-40.89-57.128.51-32.44-49.685.613.5137.50003.9039.290.060.020.018.490.00.06.410.015.50005.3924.48-18.9511.89.87-3.280005.3924.48-18.950.0000
22Q2 (14)11.68-20.44-15.552.0-58.33-60.02.0000007.36-12.28-17.861.84-15.21-18.944.28-8.74-25.0412.60-4.44-29.725.426.2728.130000-100.0-100.00.0620.020.018.490.00.06.4115.527.690004.33-59.68-56.0410.74-34.11-27.770004.33-59.68-56.040.0000
22Q1 (13)14.6821.3210.044.80.020.00000008.39-4.22-5.622.1713.02-3.564.69-19.83-23.8613.18-18.7-38.295.122.8929.440002.00.0-50.00.050.025.018.490.00.05.550.010.5600010.7425.3241.516.315.4429.2600010.7425.3241.50.0000
21Q4 (12)12.14.7613.514.8-20.026.320000008.76-7.515.721.92-9.4331.515.85-0.8526.0816.21-4.12-7.574.151.7211.560002.0-28.57-50.00.050.025.018.490.00.05.550.010.560008.5728.8760.4914.1215.7436.290008.5728.8760.490.0000
21Q3 (11)11.55-16.4915.856.020.03.450000009.475.6947.052.12-6.6187.615.93.3353.2516.91-5.6515.564.08-3.552.770002.80.0-30.00.050.066.6718.490.00.05.5510.5610.560006.65-32.4971.3912.2-17.9637.080006.65-32.4971.390.0000
21Q2 (10)13.833.6748.395.025.066.670000008.960.7950.842.270.8970.685.71-7.3134.3517.92-16.0913.234.237.364.190002.8-30.0-6.670.0525.066.6718.490.00.05.020.00.00009.8529.78258.1814.8717.9291.380009.8529.78258.180.0000
21Q1 (9)13.3425.1435.164.05.265.260000008.8917.4436.772.2554.1159.576.1632.7634.521.3621.7626.343.945.919.440004.00.00.00.040.033.3318.490.00.05.020.011.310007.5942.1315.8812.6121.7214.010007.5942.1315.880.0000
20Q4 (8)10.666.9221.833.8-34.48-19.150000007.5717.551.881.4629.215.874.6420.52-9.7317.5419.88-13.653.72-6.312.730004.00.00.00.0433.3333.3318.490.00.05.020.011.310005.3437.633.8910.3616.47.360005.3437.633.890.0000
20Q3 (7)9.976.9768.415.893.33-6.450000006.448.42-7.741.13-15.04-26.143.85-9.41-31.2514.63-7.5503.97-2.221.530004.033.3333.330.030.00.018.490.00.05.020.011.310003.8841.09-0.268.914.546.080003.8841.09-0.260.0000
20Q2 (6)9.32-5.5729.623.0-21.05-30.230000005.94-8.62-3.881.33-5.67-7.644.25-7.21-3.8515.83-6.3804.0612.78-1.460003.0-25.00.00.030.00.018.490.00.05.0211.3111.310002.75-58.0217.027.77-29.7513.270002.75-58.0217.020.0000
20Q1 (5)9.8712.844.933.8-19.15-19.150000006.5-12.5238.01.4111.954.954.58-10.8939.6316.91-16.7803.69.09-11.760004.00.033.330.030.050.018.490.00.04.510.09.730006.5527.4330.7411.0614.6121.270006.5527.4330.740.0000
19Q4 (4)8.7547.80.04.7-24.190.0000.0000.07.436.450.01.26-17.650.05.14-8.210.020.3200.03.3-15.60.0000.04.033.330.00.030.00.018.490.00.04.510.00.0000.05.1432.130.09.6515.020.0000.05.1432.130.00.0000.0
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)8.269.691.0-50.0000026.943.464.5-17.436.22113.7523.09106.65.053.7007.018.640.0716.6718.490.06.958.42005.46-5.2112.422.05-0.3805.08-11.810.000
2022 (9)7.53-37.772.0-58.33000026.04-27.855.45-36.262.91-50.2611.18-31.064.8717.35005.9195.00.0620.018.490.06.4115.5005.76-32.7912.17-13.81005.76-32.790.000
2021 (8)12.113.514.826.32000036.0936.458.5560.415.8526.0816.21-7.64.1511.56002.0-50.00.0525.018.490.05.5510.56008.5760.4914.1236.29008.5760.490.000
2020 (7)10.6621.833.8-19.15000026.454.55.333.74.64-9.7317.54-13.623.7212.73004.00.00.0433.3318.490.05.0211.31005.343.8910.367.36005.343.890.000
2019 (6)8.7541.824.7-6.0000025.3122.745.1429.475.1487.5920.3152.833.3-12.0004.05.260.0350.018.490.04.519.73005.1425.379.6517.54005.1425.370.000
2018 (5)6.17-33.445.00000020.62-3.513.970.762.74-42.9213.29-40.843.7516.82003.800.020.018.490.04.1110.48004.1-20.088.21-7.23004.1-20.080.000
2017 (4)9.27-5.600000021.37-2.113.94-15.634.898.3522.46102.623.21-13.9400000.020.018.490.03.7214.46005.13-18.78.85-7.43005.13-18.70.000
2016 (3)9.82-35.7800000021.83-8.744.67-21.252.42-50.7111.09-45.993.731.9100000.020.018.49-24.993.2522.18006.31-16.539.56-6.46006.31-16.530.000
2015 (2)15.2916.5400000023.9215.395.9326.714.9131.2820.5313.783.662.8100000.02100.024.650.02.6621.46007.566.7810.2210.37007.565.730.000
2014 (1)13.121.5500000020.73-3.584.681.523.7446.0918.0451.523.5624.9100000.01024.650.02.1926.59007.08-3.159.262.550.0707.15-2.190.000

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