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)10.41-11.49.4718.674.1323.650025.9-10.13-1.7309.620.037.0733.5310.4223.61006.29-15.910016.920.03.650.00.98-38.75-1.4203.2-34.83-1.350-2.7700.000
2022 (9)11.75-0.847.98-39.773.34-16.710028.82-33.21-1.0308.0-39.3527.76-9.198.43-31.35007.4870.00016.920.03.656.411.688.24-0.3304.91-23.88-0.980-1.3100.000
2021 (8)11.8521.7913.2583.264.014.970043.1524.932.43013.190.330.57-19.7112.2841.8004.4-35.390016.920.03.430.00.850.02.1706.4560.85-1.600.5700.000
2020 (7)9.73-17.127.23-33.733.82-51.280034.540.32-0.42013.1515.9638.0715.598.66-8.84006.8134.580016.920.03.430.00.85107.32-0.2704.01-6.53-1.690-1.9600.000
2019 (6)11.74-21.8410.9123.427.8427.90034.43-12.86-1.92011.34-2.9932.9411.329.517.28005.06-43.720016.920.03.430.00.4100.45-83.584.29-30.47-1.450-1.000.000
2018 (5)15.024.968.845.876.13-14.390039.512.28-0.89011.69-14.4829.59-16.398.1-16.84008.99-15.030016.920.03.430.0002.74-29.026.17-15.36-0.4102.33-44.790.000
2017 (4)14.31-16.718.35-0.957.1614.560038.636.13-0.01013.678.0635.391.839.7430.910010.585.060016.920.03.431.18003.86-1.537.29-0.140.36-65.384.22-14.920.000
2016 (3)17.1829.868.4327.736.25106.270036.4-2.360.45012.6511.5534.7514.257.4428.50010.07-13.110016.920.03.390.0003.9213.297.36.571.04-70.624.96-29.140.000
2015 (2)13.234.176.6-4.623.03-48.030037.28-5.5-0.41011.34-11.1330.42-5.965.79-27.90011.5936.030016.92-1.43.392.73003.46-19.726.85-9.993.54-11.287.0-15.660.000
2014 (1)12.7-24.636.925.815.832.10039.45-1.910.87480.012.76-5.0632.34-3.218.0336.1008.52-13.50017.160.03.30.61004.3124.937.6113.083.9947.788.334.960.000
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)10.418.55-11.49.4767.9118.674.1313.7723.650007.494.914.7-0.54-8.016.929.67.2620.037.073.2933.5810.4215.3923.610006.29-9.5-15.9100016.920.00.03.650.00.00.980.0-38.75-1.42-57.78-330.33.2-14.21-34.83-1.35-70.89-37.76-2.77-63.91-111.450.0000
23Q3 (19)9.592.68-25.315.6422.88-40.03.634.014.610007.1426.8223.32-0.5-66.67-21.958.9520.4616.5435.8913.9454.019.0332.21-6.330006.95-6.46-11.5800016.920.00.03.650.00.00.980.0-38.75-0.9-125.0-381.253.73-11.82-33.03-0.7948.37-41.07-1.6912.44-604.170.0000
23Q2 (18)9.34-23.25-25.934.59-39.84-63.973.49-5.9317.110005.63-0.18-30.49-0.323.08-900.07.43-3.76-28.2131.506.3214.66.83-12.44-42.410007.437.9931.500016.920.00.03.650.00.00.98-38.75-38.75-0.444.44-154.794.23-6.62-29.15-1.53-71.91-70.0-1.93-19.88-1035.290.0000
23Q1 (17)12.173.57-9.797.63-4.39-41.623.7111.08-8.850005.64-13.63-32.94-0.3940.0-750.07.72-3.5-34.0229.626.766.927.8-7.47-39.530006.88-8.0242.7400016.920.00.03.650.00.01.60.088.24-0.72-118.18-147.684.53-7.74-24.63-0.899.18-45.9-1.61-22.9-278.890.0000
22Q4 (16)11.75-8.49-0.847.98-15.11-39.773.34-3.75-16.710006.5312.78-38.74-0.65-58.54-309.688.04.17-39.3527.7519.09-9.228.43-12.55-31.350007.48-4.8370.000016.920.00.03.650.06.411.60.088.24-0.33-203.12-115.214.91-11.85-23.88-0.98-75.038.75-1.31-445.83-329.820.0000
22Q3 (15)12.841.8227.639.4-26.22-23.953.4716.443.580005.79-28.52-44.8-0.41-1266.67-163.087.68-25.8-42.1323.30-15.22-23.659.64-18.72-25.90007.8639.1250.8600016.920.00.03.650.06.411.60.088.240.32-56.16-82.85.57-6.7-9.28-0.5637.7868.18-0.24-41.18-340.00.0000
22Q2 (14)12.61-6.5243.7912.74-2.5241.092.98-26.78-34.790008.1-3.69-36.07-0.03-150.0-103.3310.35-11.54-29.7427.48-0.8-19.6611.86-8.06-3.580005.6517.22-1.400016.920.00.03.650.06.411.688.2488.240.73-51.66-39.175.97-0.678.74-0.9-47.5448.86-0.17-118.8969.640.0000
22Q1 (13)13.4913.8436.9513.07-1.3658.814.071.514.010008.41-21.11-9.860.06-80.65-89.4711.7-11.3-2.527.71-9.36-9.9812.95.0521.350004.829.55-29.4300016.920.00.03.656.416.410.850.00.01.51-30.41403.336.01-6.8230.94-0.6161.8859.870.957.89173.770.0000
21Q4 (12)11.8517.7921.7913.257.283.264.0119.74.9700010.661.62-3.00.31-52.31106.6713.19-0.60.330.570.16-19.6912.28-5.6141.80004.4-15.55-35.3900016.920.00.03.430.00.00.850.00.02.1716.67903.76.455.0560.85-1.69.095.330.57470.0129.080.0000
21Q3 (11)10.0614.71-15.7512.3636.8845.413.35-26.7-21.9100010.49-17.214.170.65-27.78490.9113.27-9.9113.5230.52-10.78-14.9713.015.7776.050005.21-9.08-29.3100016.920.00.03.430.00.00.850.00.01.8655.0479.596.1411.8461.58-1.760.010.660.1117.86104.070.0000
21Q2 (10)8.77-10.96-17.969.039.72-21.24.5728.01-7.4900012.6735.847.330.957.89309.0914.7322.7550.3134.2111.158.2112.315.7174.220005.73-16.1165.6100016.920.00.03.430.00.00.850.00.01.2300.0287.55.4919.6150.41-1.76-15.7925.11-0.5654.181.270.0000
21Q1 (9)9.851.23-10.788.2313.83-22.873.57-6.54-39.290009.33-15.190.80.57280.0162.6412.0-8.7550.5630.78-19.1421.810.6322.7534.390006.830.2939.6700016.920.00.03.430.00.00.850.0107.320.3211.11153.574.5914.4639.94-1.5210.0620.83-1.2237.7650.810.0000
20Q4 (8)9.73-18.51-17.127.23-14.94-33.733.82-10.96-51.2800010.999.1421.980.1536.36110.9513.1512.4915.9638.066.0415.568.6617.19-8.840006.81-7.634.5800016.920.00.03.430.00.00.850.0107.32-0.2744.9-160.04.015.53-6.53-1.6914.21-16.55-1.9620.33-96.00.0000
20Q3 (7)11.9411.6922.218.5-25.83-16.174.29-13.16-46.5100010.0717.0918.470.11-50.0157.8911.6919.2914.6135.8913.5407.394.67-27.050007.37113.0152.900016.920.00.03.430.00.00.850.0107.32-0.4923.44-127.073.84.11-32.74-1.9716.17-71.3-2.4617.73-472.730.0000
20Q2 (6)10.69-3.1710.3211.467.437.414.94-15.99-39.010008.675.87-5.910.22124.18833.339.822.96-10.4231.6125.107.06-10.75-31.260003.46-29.24-48.4400016.920.00.03.430.00.00.85107.32107.32-0.64-14.29-131.373.6511.28-37.93-2.35-22.4-23400.0-2.99-20.56-247.290.0000
20Q1 (5)11.04-5.96-19.3610.67-2.2-2.565.88-25.0-15.640004.89-45.73-37.15-0.9133.58-175.767.97-29.72-25.1625.27-23.2807.91-16.74-13.550004.89-3.36-26.5800016.920.00.03.430.00.00.410.00-0.56-224.44-122.673.28-23.54-44.41-1.92-32.41-618.92-2.48-148.0-187.320.0000
19Q4 (4)11.7420.160.010.917.590.07.84-2.240.0000.09.016.00.0-1.37-621.050.011.3411.180.032.9400.09.5-6.220.0000.05.064.980.0000.016.920.00.03.430.00.00.410.00.00.45-75.140.04.29-24.070.0-1.45-26.090.0-1.0-251.520.00.0000.0

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