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)28.43.7621.3321.124.96220.00089.98-13.049.22-25.0428.733.7631.9319.3113.66-21.540.260.0000.22-8.3316.470.376.6422.962.32-25.428.6511.7837.6110.16-3.59025.067.510.33-0.64
2022 (9)27.3750.9717.6141.561.550.6500103.473.9212.325.2527.69-8.7926.76-12.2317.4111.960.26-3.74.89-40.290.24-11.1116.410.745.422.173.11-7.4425.6333.5634.1426.54-2.32023.3144.960.33-0.98
2021 (8)18.13-32.112.44-5.41.5425.20099.5727.299.8244.8430.3622.0730.49-4.115.5530.340.270.08.19-19.940.27-12.916.296.264.4217.873.36-4.8219.1930.9926.9823.03-3.11016.0842.430.332.77
2020 (7)26.7103.9713.15-37.651.2378.260078.2211.146.7856.5824.8712.1831.790.9311.937.480.270.010.23-14.890.310.015.3318.653.7513.293.5356.8914.6526.7321.9328.1-3.36011.2940.60.32-17.63
2019 (6)13.090.3821.09-25.970.690.00070.38-12.554.33-24.1722.17-16.8131.50-4.8711.1-17.530.27-3.5712.02145.310.31-8.8212.920.03.3120.82.2589.0811.56-2.6117.128.35-3.5308.03-16.530.39-2.18
2018 (5)13.0456.5428.4927.530.6913.110080.4812.095.7123.8626.652.2633.11-8.7713.4633.660.280.04.9118.750.34-5.5612.92-1.522.7420.181.1914.4211.8726.6815.824.51-2.2509.6217.60.40-4.32
2017 (4)8.33-50.0622.3440.410.6119.610071.818.194.617.2126.0622.4636.303.6210.0710.180.287.692.24-46.150.3650.013.120.02.2823.241.048.339.3712.0812.6913.71-1.1908.1811.750.427.15
2016 (3)16.68-8.615.910.060.51-77.130060.754.714.35.1321.2810.7835.035.89.149.720.26-86.394.1637.750.24-11.1113.120.01.8528.470.960.08.368.0111.1610.06-1.0407.32-12.230.391.37
2015 (2)18.2566.8215.922.592.2322.530058.02-4.454.09-26.3119.21-9.0433.11-4.818.33-14.391.91235.093.02-40.080.27-6.913.12-14.971.4461.80.960.07.749.6310.1413.930.6-39.398.343.60.3930.24
2014 (1)10.9438.4812.97-2.921.823.410060.726.325.5549.621.128.3634.781.929.7312.230.57-1.725.0420.570.2931.8215.430.00.8971.150.960.07.0641.778.937.980.99153.858.0549.910.30-1.68
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)28.43.653.7621.33-4.9521.124.960.4220.000023.75.61-0.962.5-10.3929.5328.73-0.793.7631.93-0.5419.3113.66-2.22-21.540.260.00.000-100.00.220.0-8.3316.470.00.376.640.022.962.320.0-25.428.659.5611.7837.617.0910.16-3.59-56.77-54.7425.065.037.510.33-0.89-0.64
23Q3 (19)27.4-1.5135.5822.4438.9522.494.940.2123.5300022.44-1.41-11.022.7925.68-29.0128.968.87-6.9732.1012.239.813.97-2.24-24.930.260.00.000-100.00.220.0-12.016.470.00.736.640.022.962.320.0-25.426.1511.9410.7635.128.639.34-2.2944.55-44.0323.8624.088.360.33-0.75-0.97
23Q2 (18)27.82-8.6453.8716.153.3339.714.93-14.85138.1600022.767.92-20.422.2229.82-40.1626.62.39-19.7828.608.82-6.7114.29-7.09-24.910.260.0-3.700-100.00.22-4.35-15.3816.470.240.736.6422.9622.962.32-25.4-25.423.36-14.5618.732.33-9.8214.69-4.13-94.81-101.4619.23-23.759.080.331.37-1.52
23Q1 (17)30.4511.2567.415.63-11.2432.915.79273.55198.4500021.09-11.87-18.031.71-11.4-37.3625.98-6.18-15.8726.28-1.77-11.4315.38-11.66-11.460.260.0-3.70-100.0-100.00.23-4.17-14.8116.430.120.495.40.022.173.110.0-7.4427.346.6724.6735.855.0120.67-2.128.62-73.7725.228.1921.780.33-0.36-1.62
22Q4 (16)27.3735.4350.9717.61-3.8841.561.55-29.860.6500023.93-5.11-11.141.93-50.89-26.8927.69-11.05-8.7926.76-8.47-12.2417.41-6.4511.960.260.0-3.74.89-3.17-40.290.24-4.0-11.1116.410.370.745.40.022.173.110.0-7.4425.638.5633.5634.146.2926.54-2.32-45.9125.423.315.8644.960.33-1.22-0.98
22Q3 (15)20.2111.7840.2518.3258.4851.532.216.7631.5500025.22-11.82-6.253.935.9344.4931.13-6.12-1.7729.24-4.64-13.218.61-2.2137.750.26-3.7-3.75.05-24.4-40.590.25-3.85-10.7116.350.00.85.40.022.173.110.0-7.4423.6119.9742.4932.1213.9431.91-1.5922.4454.4422.0224.968.350.33-1.29-0.29
22Q2 (14)18.08-0.6-3.011.56-1.7-7.962.076.758.0200028.611.1516.783.7135.950.8133.167.3819.4530.663.3-2.9719.039.5641.80.270.00.06.68-16.9233.070.26-3.7-13.3316.350.01.935.422.1744.03.11-7.44-11.919.68-10.262.9828.19-5.126.86-2.05-68.0340.5817.63-14.8712.580.341.274.17
22Q1 (13)18.190.33-18.2111.76-5.4718.431.9425.97113.1900025.73-4.4621.082.733.4137.1930.881.7120.9629.68-2.67-2.5817.3711.731.690.270.00.08.04-1.8325.620.270.0-12.916.350.372.574.420.017.873.360.0-4.8221.9314.2831.7929.7110.1224.21-1.2260.7761.5120.7128.7953.750.330.283.47
21Q4 (12)18.1325.82-32.112.442.89-5.41.54-8.3325.200026.930.1125.552.64-2.94100.030.36-4.222.0730.49-9.47-4.0915.5515.130.340.270.00.08.19-3.65-19.940.27-3.57-12.916.290.436.264.420.017.873.360.0-4.8219.1915.8130.9926.9810.823.03-3.1110.897.4416.0822.9442.430.33-0.532.77
21Q3 (11)14.41-22.69-39.7812.09-3.74-20.251.6828.24104.8800026.99.8430.142.7210.5724.7731.6914.1623.4533.686.6-1.213.510.6712.580.270.00.08.569.32-39.890.28-6.67-9.6816.221.1218.314.4217.8717.873.36-4.82-4.8216.57-13.2923.9324.35-7.717.97-3.49-1.166.9313.08-16.4835.970.343.12-8.37
21Q2 (10)18.64-16.19-10.312.5626.49-33.161.3143.9663.7500024.4915.2519.872.4623.6217.727.768.7314.1431.603.71-6.3413.421.747.70.270.00.05.02-21.56-56.570.3-3.233.4516.040.6324.153.750.00.03.530.00.019.1114.8470.7826.3810.2842.83-3.45-8.8324.3415.6616.26136.20.330.59-17.04
21Q1 (9)22.24-16.7-7.269.93-24.49-50.790.91-26.0249.1800021.25-0.9335.521.9950.7667.2325.532.6525.8930.47-4.174.6313.1910.567.150.270.00.06.4-37.44-46.490.310.03.3315.943.9823.373.750.013.293.530.056.8916.6413.5830.5123.929.0730.64-3.175.6518.313.4719.3151.860.32-0.39-17.29
20Q4 (8)26.711.58103.9713.15-13.26-37.651.2350.078.2600021.453.7715.821.32-39.4532.024.87-3.1212.1831.79-6.750.9211.93-0.587.480.270.00.010.23-27.65-14.890.310.00.015.3311.8218.653.750.013.293.530.056.8914.659.5726.7321.936.2528.1-3.3610.44.8211.2917.3640.60.32-11.31-17.63
20Q3 (7)23.9315.1695.9915.16-19.32-31.90.822.551.8500020.671.1718.382.184.31113.7325.675.5514.1434.091.05012.0-3.699.790.270.00.014.1422.3213.940.316.9-3.1213.716.116.113.750.013.293.530.056.8913.3719.4826.2520.6411.7527.8-3.7517.76-20.589.6245.128.610.37-6.63-7.53
20Q2 (6)20.78-13.3481.9618.79-6.89-0.740.831.1548.1500020.4330.2913.562.0975.6375.6324.3219.92-3.1533.7415.86012.461.228.540.270.0-3.5711.56-3.34-8.180.29-3.33-9.3812.920.00.03.7513.2913.293.5356.8956.8911.19-12.2416.9318.470.8722.08-4.56-17.53-135.056.63-25.25-13.110.390.28-2.06
20Q1 (5)23.9883.19126.6520.18-4.31-4.950.61-11.59-28.2400015.68-15.33-4.451.1919.07.2120.28-8.53-13.9229.12-7.57012.3110.9-8.680.270.0-3.5711.96-0.5-4.010.3-3.23-11.7612.920.00.03.310.020.82.250.089.0812.7510.29-1.7718.316.958.28-3.88-9.92-156.958.8710.46-22.670.39-0.8-2.13
19Q4 (4)13.097.210.021.09-5.260.00.6927.780.0000.018.526.070.01.0-1.960.022.17-1.420.031.5000.011.11.560.00.270.00.012.02-3.140.00.31-3.120.012.920.00.03.310.00.02.250.00.011.569.160.017.126.010.0-3.53-13.50.08.037.350.00.39-0.440.0

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