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)37.89-39.654.25-1.160000165.841.44.46035.930.0321.6528.2323.2613.7411.9922.1000.3-18.9274.01-7.2620.780.02.55-25.4415.4752.5638.812.99-2.27013.273.910.01-1.98
2022 (9)62.7848.774.3-61.050000163.55-26.43-27.54027.61-48.9516.88-30.620.45-29.899.82-2.68000.37-9.7679.85.020.7831.773.4223.0210.14-80.8334.34-51.93-2.5507.59-84.660.018.89
2021 (8)42.212.4111.04156.740.21200.000222.3232.7450.17807.2354.0843.3724.338.0129.1712.2410.092.230.06-90.00.4117.1476.0-6.115.773.612.7865.4852.9872.4371.44219.79-3.42049.481760.150.01-27.66
2020 (7)37.54-16.544.3330.00.070.000167.4810.045.5310960.037.7239.5522.5226.8225.9932.539.873.350.6-18.920.350.080.940.015.220.01.6869.75.44688.4122.3432.19-2.7802.6600.02-12.18
2019 (6)44.98-29.881.000.070.000152.20.940.05-96.7927.03-28.0917.76-28.7619.6158.919.552.250.74-14.940.35-2.7880.940.015.221.060.9900.69-61.6716.90.24-2.580-1.8900.02-2.76
2018 (5)64.154.75000.070.000150.78-10.581.56037.5940.6824.9357.3312.34-34.339.34-0.640.87-10.310.36-16.2880.94-3.015.06-21.89001.8016.8611.95-0.9900.8100.02-2.11
2017 (4)61.24-17.2000.07-12.500168.62-35.19-8.88026.72-55.1215.85-30.7418.79-28.839.4-0.320.97-18.490.4330.383.440.019.289.2400-4.22015.06-59.990.35-81.68-3.8700.02-27.93
2016 (3)73.9624.78000.0860.000260.1825.8516.31-6.859.5381.8322.8844.4826.458.469.43-77.621.1940.00.33-38.8983.440.017.6511.010019.9914.1637.6412.661.91-63.1321.9-3.480.03-2.76
2015 (2)59.27-12.46000.05-89.130.340.0206.7415.9217.5109.5832.7423.1815.846.2616.66-11.4342.13-5.830.85-6.590.54-14.2983.440.015.95.510017.51107.9633.4142.295.1847.5822.6990.190.03-9.17
2014 (1)67.71-39.37000.46820.00.340178.35-39.558.35-26.1126.58-25.8414.9022.6918.81-37.4344.743.520.91-32.590.6312.583.440.015.078.11008.42-39.0723.48-15.423.51312.9411.93-18.680.03-6.09
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)37.89-7.7-39.654.25-36.09-1.1600000044.75-9.6725.240.97106.38123.1535.9-17.0330.0321.65-21.5528.2323.26-13.2113.7411.99-1.2422.10000.311.11-18.9274.010.0-7.2620.780.00.02.550.0-25.4415.476.6252.5638.82.5412.99-2.27-1318.7510.9813.2-8.0173.910.01-2.15-1.98
23Q3 (19)41.0522.83-16.956.651.2262.200000049.5429.1427.550.47118.22-95.4543.2740.8116.127.5931.240.9326.8-5.330.9912.144.3925.670000.270.0-20.5974.01-7.26-7.2620.780.00.02.550.0-25.4414.513.350.8337.841.26-1.97-0.1686.5591.6714.3511.6715.080.014.32-15.34
23Q2 (18)33.42-35.12-25.836.5764.25-19.8800000038.3615.58-14.64-2.58-146.0731.5630.7310.54-12.8721.0315.5229.7328.320.074.2711.6317.5920.890000.27-15.62-12.979.80.00.020.780.00.02.55-25.44-25.4414.04-10.8245.8137.37-6.4632.19-1.19-25.2651.4312.85-13.12698.140.01-2.38-19.22
23Q1 (17)51.51-17.956.624.0-6.98-64.9400000033.19-7.11-24.645.6233.65118.7327.80.69-20.4418.217.8415.3123.5715.26-29.589.890.71-2.1800-100.00.32-13.51-11.1179.80.05.020.780.031.773.420.023.0215.7455.23-31.5439.9516.34-3.83-0.9562.7546.6314.7994.86-30.270.01-1.64-12.65
22Q4 (16)62.7827.0148.774.34.88-61.0500-100.000035.73-8.01-42.87-4.19-140.5622.2627.61-25.92-48.9516.88-13.78-30.620.45-0.05-29.899.821.66-2.6800-100.00.378.82-9.7679.80.05.020.780.031.773.420.023.0210.14-29.53-80.8334.34-11.04-51.93-2.55-32.8125.447.59-39.13-84.660.01-15.488.89
22Q3 (15)49.439.765.14.1-50.0-31.6700-100.000038.84-13.57-41.210.33374.011074.5337.275.67-30.2819.5820.78-22.5620.46-24.61-43.289.660.42-3.5900-100.00.349.68-8.1179.80.05.020.780.031.773.420.023.0214.39254.43-75.338.636.54-49.75-1.9221.6346.3712.47674.53-77.20.01-0.4628.79
22Q2 (14)45.06-6.7330.998.2-28.1336.6700-100.000044.942.04-7.66-3.7787.39-146.7235.270.94-9.6616.212.68-20.5927.14-18.91-33.129.62-4.85-5.50-100.0-100.00.31-13.89-22.579.85.0-1.4120.7831.7731.773.4223.0223.024.06-82.34-93.1628.27-31.95-63.71-2.45-37.6431.181.61-92.41-97.110.015.5636.62
22Q1 (13)48.3114.4825.7711.413.3590.170-100.0-100.000044.04-29.58-2.26-29.9-454.73-161.5934.94-35.390.5815.79-35.09-16.9333.4714.7419.7510.110.2-1.270.060.0-60.00.36-12.2-7.6976.00.0-6.115.770.03.612.780.065.4822.99-56.54-57.4241.54-41.85-41.39-1.7847.9531.821.21-57.13-58.720.0122.6125.07
21Q4 (12)42.240.9512.4111.0484.0156.740.21-8.7200.000062.54-5.3121.06-5.39-408.49-219.2554.081.1643.3724.33-3.798.0129.17-19.1312.2410.090.72.230.06-40.0-90.00.4110.8117.1476.00.0-6.115.770.03.612.780.065.4852.9-9.22872.4371.44-7.0219.79-3.424.47-23.0249.48-9.531760.150.01-0.04-27.66
21Q3 (11)29.94-12.97-25.366.00.0-17.810.23-11.54283.3300066.0535.7144.03-1.06-113.14-143.9853.4636.9440.225.2823.864.6636.07-11.1178.6510.02-1.572.560.1-37.5-84.620.37-7.519.3576.0-6.1-6.115.770.03.612.780.065.4858.27-1.85727.076.82-1.37329.16-3.58-0.56-6.5554.69-1.952417.370.015.6-30.88
21Q2 (10)34.4-10.44-4.896.00.039.530.26-10.34000048.678.0121.048.07-83.38333.8739.0412.3831.2320.417.412.740.5845.19201.0410.18-0.595.710.166.67-77.460.42.5625.080.940.00.015.773.613.612.7865.4865.4859.349.914338.5777.899.89402.84-3.56-36.44.5655.788.561187.330.01-3.36-37.93
21Q1 (9)38.412.32-17.566.039.53334.780.29314.29314.2900045.06-12.7851.4648.55974.121589.2634.74-7.997.0519.01-15.6165.2127.957.5456.4110.243.7510.460.15-75.0-78.870.3911.4314.7180.940.00.015.220.00.01.680.069.753.99892.462200.7870.88217.28419.65-2.616.1217.6751.381831.58995.120.01-29.08-36.48
20Q4 (8)37.54-6.41-16.544.3-41.1330.00.0716.67000051.6612.6522.974.5287.55422.8637.72-1.0839.5522.52-6.7826.8325.9928.7332.539.871.023.350.6-7.69-18.920.3512.90.080.940.00.015.220.00.01.680.069.75.44444.0688.4122.3424.832.19-2.7817.26-7.752.66212.71240.740.02-4.49-12.18
20Q3 (7)40.1110.89-1.697.369.77989.550.060-14.2900045.8614.0521.612.4129.573916.6738.1328.1713.8224.1621.55020.1949.7862.179.771.455.280.65-8.45-16.670.31-3.12-16.2280.940.00.015.220.00.01.680.069.71.0171.43-51.2217.915.56-1.97-3.369.92-106.13-2.3654.0-661.90.02-5.18-7.58
20Q2 (6)36.17-22.37-26.54.3211.591947.620-100.0-100.000040.2135.16-8.151.86157.0638.8129.7568.75-0.2319.8872.77013.48-24.57-53.59.633.884.110.710.0-12.350.32-5.880.080.940.00.015.220.00.01.6869.769.7-1.445.53-170.015.4913.56-14.89-3.73-17.67-788.1-5.1310.63-424.680.02-1.1-6.31
20Q1 (5)46.593.58-31.751.3838.000.0700.000029.75-29.183.62-3.26-132.86-6620.017.63-34.78-4.1311.50-35.22017.87-8.87-17.849.27-2.93-0.860.71-4.05-15.480.34-2.86-2.8680.940.00.015.220.01.060.990.00-2.57-472.46-240.4413.64-19.29-19.24-3.17-22.87-5183.33-5.74-203.7-424.290.02-1.962.96
19Q4 (4)44.9810.250.01.049.250.00-100.00.0000.042.0111.40.0-1.4-2433.330.027.03-19.310.017.7600.019.6157.510.09.552.910.00.74-5.130.00.35-5.410.080.940.00.015.220.00.00.990.00.00.69-66.340.016.9-7.450.0-2.58-58.280.0-1.89-550.00.00.020.520.0

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