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)3.8426.320.3-81.82000023.383.00.7821.881.87-48.068.00-49.572.123.920.61-1.61000.010.07.00.01.824.00.03-70.02.8913.784.758.2-0.0302.8613.940.000
2022 (9)3.04-11.371.65230.0000022.75.630.6442.223.65.5715.86-0.062.0455.730.620000.010.07.00.01.752.340.142.862.5416.514.3910.86-0.0302.5120.670.000
2021 (8)3.43-1.720.5-79.17000021.49-0.560.4515.383.41-27.2915.87-26.891.31-54.5100000.0107.00.01.712.40.0775.02.182.833.963.39-0.102.081.460.000
2020 (7)3.49242.162.4500.0000021.61-2.660.39-15.224.69-21.8321.70-19.72.8817.070000007.00.01.672.450.04100.02.12-1.43.830.79-0.0702.05-2.840.000
2019 (6)1.02-48.220.40000022.233.820.469.526.088.6827.0341.02.46117.70.64-1.5400007.00.01.632.520.02-60.02.154.373.82.98-0.0402.113.430.000
2018 (5)1.97-47.6100000016.5921.180.4213.513.18-27.5619.17-40.221.13-6.610.650.000007.00.01.592.580.05150.02.061.483.692.22-0.0202.043.030.000
2017 (4)3.7617.8700000013.69-3.930.37-19.574.39-6.232.07-2.361.2147.560.65-1.52000.01-50.07.00.01.553.330.02-50.02.03-1.933.610.0-0.0501.98-3.410.000
2016 (3)3.1911.1500000014.25-2.060.46-19.34.6814.1532.8416.550.82-30.510.66-1.49000.020.07.00.01.53.450.040.02.070.493.611.69-0.0202.051.490.000
2015 (2)2.8755.1400000014.55-4.960.5735.714.16.2228.1811.771.18-19.730.67-1.47000.02100.07.00.01.453.570.04-33.332.068.423.555.34-0.0402.025.760.000
2014 (1)1.85-25.100000015.315.30.4235.483.86-12.8725.21-17.251.47-37.180.68-2.86000.01-50.07.00.01.42.190.06-45.451.99.833.374.980.0101.9114.370.000
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)3.8492.9626.320.3-25.0-81.820000005.8721.03-9.830.2471.4341.181.87-52.05-48.067.99-50.74-49.592.12-41.113.920.610.0-1.610000.01-50.00.07.00.00.01.820.04.00.030.0-70.02.898.6513.784.755.098.2-0.0300.02.867.5213.940.0000
23Q3 (19)1.996.42-41.640.433.33-82.060000004.85-37.66-16.090.14-50.00.03.919.633.1716.2324.26-6.13.6113.0255.170.610.000000.02100.00.07.00.00.01.820.04.00.030.0-70.02.665.5615.654.523.28.920100.0100.02.666.8316.160.0000
23Q2 (18)1.87-23.0519.870.3-57.14-50.00000007.7859.149.90.28115.3827.273.2619.41-11.6513.067.02-24.931.69-41.32-10.580.610.000000.010.0-50.07.00.00.01.824.04.00.03-70.0-70.02.52-5.6216.674.38-3.19.23-0.0325.050.02.49-5.3218.570.0000
23Q1 (17)2.43-20.07-6.180.7-57.5800000004.89-24.88-6.320.13-23.5318.182.73-24.17-4.8812.20-23.05-9.172.8841.18136.070.61-1.6100000.010.0-50.07.00.00.01.750.02.340.10.042.862.675.1216.594.522.9611.06-0.04-33.3350.02.634.7819.00.0000
22Q4 (16)3.04-10.85-11.371.65-26.01230.00000006.5112.6314.610.1721.4341.673.6-4.765.5715.86-8.24-0.062.04-12.0755.730.62000000.01-50.00.07.00.00.01.750.02.340.10.042.862.5410.4316.514.395.7810.86-0.03-200.070.02.519.6120.670.0000
22Q3 (15)3.41118.59106.672.23271.6700000005.7811.3712.890.14-36.3627.273.782.44-19.7517.28-0.65-24.152.3222.7539.760000000.020.0100.07.00.00.01.750.02.340.10.042.862.36.4810.054.153.496.96-0.0183.3388.892.299.0514.50.0000
22Q2 (14)1.56-39.77-26.070.60-62.50000005.19-0.57-2.810.22100.057.143.6928.57-33.3917.4029.48-29.971.8954.926.180000000.020.0100.07.00.00.01.752.342.340.142.8642.862.16-5.688.544.01-1.476.37-0.0625.033.332.1-4.9810.530.0000
22Q1 (13)2.59-24.49-1.520-100.0-100.00000005.22-8.1-2.430.11-8.3337.52.87-15.84-30.1713.44-15.32-29.421.22-6.87-56.580000000.02100.0100.07.00.00.01.710.02.40.070.075.02.295.054.094.072.784.09-0.0820.0-14.292.216.253.760.0000
21Q4 (12)3.43107.88-1.720.50-79.170000005.6810.9416.870.129.09700.03.41-27.6-27.2915.87-30.36-26.891.31-21.08-54.510000000.010.007.00.00.01.710.02.40.070.075.02.184.312.833.962.063.39-0.1-11.11-42.862.084.01.460.0000
21Q3 (11)1.65-21.854.210-100.0-100.00000005.12-4.12-24.150.11-21.43-45.04.71-14.9856.4822.79-8.2884.411.66-6.74-10.270000000.010.007.00.00.01.710.02.40.070.075.02.095.03-2.793.882.920.52-0.090.0-80.02.05.26-4.760.0000
21Q2 (10)2.11-19.7732.71.6-20.000000005.34-0.1915.330.1475.0133.335.5434.79133.7624.8430.5149.061.78-36.65-18.720000000.010.00.07.00.00.01.712.42.40.0775.075.01.99-9.552.053.77-3.583.01-0.09-28.57-125.01.9-10.8-0.520.0000
21Q1 (9)2.63-24.6427.672.0-16.6700000005.3510.08-0.370.08500.0-42.864.11-12.3743.7119.04-12.2957.422.81-2.4320.60000000.0100.07.00.00.01.670.02.450.040.0100.02.23.77-3.933.912.09-0.76-0.070.0-133.332.133.9-5.750.0000
20Q4 (8)3.49226.17242.162.4200.0500.00000004.86-28.0-36.14-0.02-110.0-115.384.6955.81-21.8321.7075.64-19.742.8855.6817.0700-100.00000007.00.00.01.670.02.450.040.0100.02.12-1.4-1.43.83-0.780.79-0.07-40.0-75.02.05-2.38-2.840.0000
20Q3 (7)1.07-32.7-33.950.80-48.390000006.7545.799.760.2233.3342.863.0127.0-32.6612.3623.8801.85-15.532.2100-100.00000-100.007.00.00.01.670.02.450.040.0100.02.1510.266.443.865.465.18-0.05-25.0-150.02.19.955.00.0000
20Q2 (6)1.59-22.8225.200-100.00000004.63-13.782.430.06-57.14-45.452.37-17.13-14.139.97-17.5202.19-6.0125.8600-100.00000.010.007.00.00.01.672.452.450.04100.0100.01.95-14.853.723.66-7.113.68-0.04-33.33-300.01.91-15.492.140.0000
20Q1 (5)2.06101.9662.20-100.000000005.37-29.4337.340.147.69100.02.86-52.3325.4412.09-55.2802.33-5.2861.810-100.0-100.00000.01007.00.00.01.630.02.520.020.0-60.02.296.517.513.943.684.51-0.0325.0-50.02.267.117.110.0000
19Q4 (4)1.02-37.040.00.4-74.190.0000.0000.07.6123.740.00.13-7.140.06.034.230.027.0400.02.4635.910.00.640.00.0000.0000.07.00.00.01.630.00.00.020.00.02.156.440.03.83.540.0-0.04-100.00.02.115.50.00.0000.0

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