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)8.6165.90.2-66.67000024.62-20.193.5113.592.910.2711.7838.173.82-22.981.670.0000.0108.00.05.256.281.990.09.8413.6317.099.62-0.7209.1213.010.000
2022 (9)5.19-71.790.6-91.48000030.8524.093.09116.082.63-9.628.53-27.174.96-27.81.670.000008.00.04.942.921.990.08.6630.8215.5916.26-0.5908.0744.620.000
2021 (8)18.428.137.0485.26000024.8628.281.43-21.432.91-15.6511.71-34.256.8776.151.670.000008.00.04.83.91.990.06.620.7613.411.75-1.0405.58-1.410.01-9.04
2020 (7)14.36101.123.830.14000019.38-23.641.82-35.03.4543.1517.8087.473.970.311.670.0000.01-50.08.00.04.626.71.990.06.57-4.6413.18-0.3-0.9105.66-6.60.01-3.61
2019 (6)7.14-11.412.920000025.38-3.572.8-4.112.41-37.899.50-35.592.29-31.021.670.0000.02-33.338.00.04.337.181.990.06.898.3313.226.61-0.8306.063.770.016.33
2018 (5)8.06-59.7400000026.3222.992.9253.683.8897.9614.7460.953.3223.421.670.0000.0350.08.00.04.044.941.990.06.3623.512.412.73-0.5205.8425.860.0113.67
2017 (4)20.0232.418.41300.0000021.4-33.971.9-57.871.96-34.239.16-0.392.69-23.581.670.0000.020.08.00.03.8513.241.990.05.15-21.1311.0-7.72-0.5104.64-28.060.0120.38
2016 (3)15.1289.710.6-53.85000032.4134.874.5189.52.9812.459.19-16.623.52-4.861.670.0000.020.08.00.03.47.591.990.06.5359.6611.9229.0-0.0806.4542.70.011.97
2015 (2)7.97-23.81.3-58.06000024.0319.142.3831.492.653.9211.03-12.773.733.091.670.0000.02-33.338.00.03.166.041.990.04.0929.439.2413.650.4316.224.5228.050.019.08
2014 (1)10.4621.913.119.69000020.17-15.01.81-33.942.55-35.2812.64-23.862.78-3.471.670.0000.0308.00.02.989.961.990.03.16-3.078.132.140.37236.363.534.750.016.2
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)8.6121.9565.90.20.0-66.670000006.37-26.53-8.350.7-54.5514.752.9-49.2110.2711.77-48.0238.113.82-21.4-22.981.670.00.00000.010.008.00.00.05.250.06.281.990.00.09.847.4213.6317.094.219.62-0.72-157.14-22.039.122.713.010.0000
23Q3 (19)7.060.57-17.910.20-95.830000008.6733.18-15.01.5473.037.695.7185.3926.8922.6596.6456.534.86-10.99-29.771.670.00.00000.010.008.00.00.05.250.06.281.990.00.09.1620.2114.516.410.299.85-0.2861.1126.328.8828.716.540.0000
23Q2 (18)7.0220.83113.3700-100.00000006.51111.36-26.190.89134.2121.923.08175.0-30.7911.52198.76-30.245.46-8.54-28.161.670.00.00000.01008.00.00.05.256.286.281.990.00.07.62-15.7115.9814.87-6.8910.15-0.72-24.14-9.096.9-18.4416.750.0000
23Q1 (17)5.8111.95-29.150-100.0-100.00000003.08-55.68-36.890.38-37.718.751.12-57.41-17.043.86-54.78-29.525.9720.36-30.091.670.00.00000008.00.00.04.940.02.921.990.00.09.044.3930.2615.972.4416.31-0.581.6913.438.464.8334.930.000-100.0
22Q4 (16)5.19-39.65-71.790.6-87.5-91.480000006.95-31.86-3.470.61-57.3435.562.63-41.56-9.628.53-41.08-27.24.96-28.32-27.81.670.00.00000008.00.00.04.940.02.921.990.00.08.668.2530.8215.594.4216.26-0.59-55.2643.278.075.9144.620.000-100.0
22Q3 (15)8.6161.4-44.234.833.33-25.4700000010.215.6568.61.4395.89429.634.51.1281.4514.47-12.3743.246.92-8.952.821.670.00.00000008.00.00.04.940.02.921.990.00.08.021.7729.6614.9310.5915.2-0.3842.4265.147.6228.9350.00.000-100.0
22Q2 (14)3.29-59.88-77.963.6-47.06-36.620000008.8280.7434.660.73128.1265.914.45229.6358.9316.51201.8646.667.6-11.0139.191.670.00.00000008.00.00.04.942.926.931.990.00.06.57-5.33-9.7513.5-1.68-2.81-0.661.4937.745.91-5.74-4.980.00-100.0-100.0
22Q1 (13)8.2-55.43-41.226.8-3.4164.650000004.88-32.22-3.370.32-28.8918.521.35-53.61-33.175.47-53.29-39.138.5424.3178.661.670.00.00000008.00.00.04.80.03.91.990.00.06.944.831.4613.732.392.08-0.6735.5828.726.2712.376.270.01-3.19-10.93
21Q4 (12)18.419.3328.137.049.3285.260000007.219.014.350.4566.67-10.02.9117.34-15.6511.7115.92-34.226.872.0876.151.670.00.000000-100.08.00.00.04.80.03.91.990.00.06.627.290.7613.413.471.75-1.044.59-14.295.589.84-1.410.01-6.78-9.04
21Q3 (11)15.423.2814.566.4413.38117.570000006.05-7.63-5.020.27-38.64-62.52.48-11.43-24.8510.10-10.27-44.566.7323.2681.891.670.00.000000-100.08.00.00.04.83.93.91.990.00.06.17-15.251.3112.96-6.72.05-1.09-2.83-12.375.08-18.33-0.780.019.63-8.92
21Q2 (10)14.937.0332.955.6837.5317.840000006.5529.757.450.4462.96-47.622.838.6139.311.2625.2911.195.4614.2382.611.670.00.000000-100.08.00.00.04.620.00.01.990.00.07.286.4335.5713.893.2715.94-1.06-12.77-3.926.225.4242.990.01-9.98-20.03
21Q1 (9)13.95-2.8649.044.138.68-9.230000005.05-26.81158.970.27-46.0212.52.02-41.45210.778.99-49.52205.384.7822.5677.71.670.00.00000-100.0-100.08.00.00.04.620.06.71.990.00.06.844.112.713.452.053.62-0.94-3.3-11.95.94.241.370.01-1.14-5.8
20Q4 (8)14.366.69101.123.828.3830.140000006.98.3222.560.5-30.56-15.253.454.5543.1517.80-2.3187.473.95.4170.311.670.00.00000.010.0-50.08.00.00.04.620.06.71.990.00.06.577.88-4.6413.183.78-0.3-0.916.19-9.645.6610.55-6.60.01-6.65-3.61
20Q3 (7)13.4619.8671.92.96-38.5970.110000006.3753.12-21.450.72-14.29-11.113.364.18-20.8618.2279.9503.723.751.931.670.00.00000.010.0-50.08.00.00.04.620.06.71.990.00.06.0913.41-2.8712.76.010.79-0.974.9-67.245.1217.7-10.020.01-3.741.48
20Q2 (6)11.2319.9848.944.825.93197.530000004.16113.33-35.00.84450.01.22.01209.23-28.4710.13244.1302.9911.15-26.721.670.00.00000.010.0-66.678.00.00.04.626.76.71.990.00.05.37-19.37-1.6511.98-7.71.61-1.02-21.43-155.04.35-25.26-14.030.016.046.54
20Q1 (5)9.3631.093.884.5555.82313.640000001.95-65.36-62.79-0.24-140.68-142.860.65-73.03-70.982.94-69.0102.6917.47-26.91.670.00.00000.01-50.0-66.678.00.00.04.330.07.181.990.00.06.66-3.34-3.7612.98-1.820.23-0.84-1.2-127.035.82-3.96-11.150.011.1611.25
19Q4 (4)7.14-8.810.02.9267.820.0000.0000.05.63-30.580.00.59-27.160.02.41-42.210.09.5000.02.29-36.910.01.670.00.0000.00.020.00.08.00.00.04.330.00.01.990.00.06.899.890.013.224.920.0-0.83-43.10.06.066.50.00.01-1.720.0

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