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)27.48180.6924.91-44.2414.8150.660.18-64.0178.2394.388.84170.3419.26137.4810.8122.1754.5737.5935.74-61.296.35-65.567.23750.5939.470.07.864.520.88-49.4372.4716.1881.213.34-2.0070.4714.590.424534.35
2022 (9)9.79-24.3444.679.79.83307.880.5091.69-19.753.27-63.098.11-35.798.85-19.9839.662.8592.3349.3518.4437.710.85-2.339.470.07.5214.461.74-4.9262.384.0971.644.86-0.88061.55.690.01-11.15
2021 (8)12.94-32.3240.725.02.41382.000114.266.038.86-19.5312.6371.1411.0561.438.56-1.0561.82486.5313.39-51.330.871.1639.470.06.5717.741.83059.9312.6968.3216.29-1.74058.199.960.01-52.0
2020 (7)19.12-46.5238.78142.380.5-21.8800107.7615.9211.0127.287.38-40.726.85-48.8638.9725.4310.5445.9827.51-1.470.863.6139.47-2.475.5818.470053.1820.4858.7520.24-0.26052.9221.850.02-31.17
2019 (6)35.75267.0416.000.6400092.968200.08.653360.012.45013.39031.0733.467.22-71.6427.9210.660.831975.040.47-20.04.710.430044.1427.948.8624.64-0.71043.4322.650.030
2018 (5)9.74-62.580000001.12154.550.25-97.93000.00023.2876.6325.4611.1325.232.60.04-33.3350.592.494.6934.770034.51-0.5839.22.640.9-87.1135.41-15.060.000
2017 (4)26.03750.654.2-79.4100000.44-94.0712.1207.89000.00013.1874.5722.9126.7824.5920.540.06100.049.36-2.573.4812.990034.7188.7438.1936.886.9866.1941.6984.550.000
2016 (3)3.0610.8720.4197.382.38-46.88007.42235.753.9363.750.59436.367.9559.757.55387.118.072.3220.4-20.160.03-25.050.66-10.053.088.456.43-61.2918.3988.4227.9-4.524.2022.59578.380.000
2015 (2)2.76-99.016.86-62.024.48-25.83002.214.742.4-52.190.11-99.094.98-99.131.55369.717.66-87.5925.55-36.350.04-99.8256.320.02.8421.3716.61-20.079.7680.4129.222.38-6.4303.3300.00-99.98
2014 (1)279.693.5718.0630.126.045.965.69274.342.11-99.75.0294.5712.14-4.93575.3631899.590.33-32.65142.311.2540.14-9.2721.790.8356.320.02.3412.520.7875.365.41-54.0728.5410.96-15.80-10.3900.604.16
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)27.48-21.33180.6924.91-13.05-44.2414.81298.1250.660.180.0-64.061.78-0.24141.144.48150.28700.019.26-26.15137.4810.81-41.1322.1754.576.0637.5935.7413.28-61.296.35-47.69-65.567.23-54.1750.5939.470.00.07.860.04.520.880.0-49.4372.476.5616.1881.25.813.34-2.0-33.33-127.2770.475.9514.590.428.394534.35
23Q3 (19)34.93-10.62307.5828.65-31.31-24.413.72143.14-63.20.180.0061.9371.22134.671.79-34.4310.4926.08-44.09177.7418.36-58.0893.7851.45-7.9133.2231.55-1.07-58.6712.14-29.17-17.9715.75-0.131752.9439.470.00.07.860.04.520.880.0-49.4368.012.6910.176.752.398.04-1.5-85.19-1.3566.511.6710.320.39-0.114085.06
23Q2 (18)39.08113.55273.6141.717.8112.791.53-86.67-85.290.180-64.036.1797.1183.882.731920.0396.3646.65442.44603.6243.79358.43558.5155.8739.9537.031.89-66.19-53.2417.1464.819.8715.771777.381755.2939.470.00.07.864.524.520.88-49.43-49.4366.236.4310.1174.964.857.98-0.81-2600.023.5865.425.1810.710.394081.374084.0
23Q1 (17)18.386.9358.7238.69-13.390.111.4816.79471.140-100.0018.35-28.38-8.3-0.15-126.79-127.788.66.04-13.319.558.06.6339.920.66-3.1194.322.1647.8410.4-43.6-26.40.84-1.18-2.3339.470.00.07.520.014.461.740.0-4.9262.23-0.242.8971.49-0.213.8-0.0396.5998.1662.21.145.690.012.37-9.29
22Q4 (16)9.7914.24-24.3444.6717.869.79.83-2.77307.880.50025.62-2.92-22.480.56-65.4321.748.11-13.63-35.798.85-6.63-19.9939.662.692.8592.3320.9649.3518.4424.5937.710.850.0-2.339.470.00.07.520.014.461.740.0-4.9262.380.994.0971.640.844.86-0.8840.5449.4361.52.015.690.01-2.12-11.15
22Q3 (15)8.57-18.07-42.637.92.493.7210.11-2.79124.670-100.0026.3934.16-2.151.62194.55175.09.3941.63-31.869.4742.46-19.7938.62-5.3-1.9876.3311.92286.4814.8-5.135.410.850.0-4.4939.470.00.07.520.014.461.740.0-4.9261.772.695.171.042.335.78-1.48-39.62-40.9560.292.034.450.01-0.14-7.92
22Q2 (14)10.46-9.28-26.4436.98-4.32-3.8510.4417.419.820.50019.67-1.7-35.930.551.85-91.776.63-33.17-53.246.65-25.77-44.8540.78-1.023.5668.26.9550.1415.610.4-23.90.85-1.16-6.5939.470.00.07.5214.4634.771.74-4.92060.15-0.55-5.6569.420.80.14-1.0634.97-39.4759.090.41-6.190.01-9.35-48.82
22Q1 (13)11.53-10.9-34.1938.65-5.081.152.01-16.6302.000020.01-39.46-14.960.5417.39-86.129.92-21.46-13.968.96-18.96-10.4941.26.855.0563.83.2507.0414.135.53-48.360.86-1.151.1839.470.00.06.570.017.741.830.0060.480.925.9868.870.819.95-1.636.32-136.2358.851.134.380.010.28-51.73
21Q4 (12)12.94-13.33-32.3240.7211.445.02.41-46.44382.000033.0522.54-6.850.46121.3-96.5412.63-8.3571.1411.05-6.461.4338.56-2.13-1.0561.82213.01486.5313.39-4.63-51.330.87-2.251.1639.470.00.06.570.017.741.830.0059.931.9712.6968.321.7316.29-1.74-65.71-569.2358.190.819.960.011.44-52.0
21Q3 (11)14.934.99-6.3936.54-4.9919.294.5-52.48257.1400-100.026.97-12.15-3.3-2.16-132.3438.2913.78-2.8214.5511.81-2.059.6439.40.056.1119.7588.2766.1114.04-31.51-48.780.89-2.24.7139.470.00.06.5717.7417.741.830058.77-7.8145.067.16-3.1245.65-1.05-38.16-337.557.72-8.3743.260.01-44.5-71.68
21Q2 (10)14.22-18.84-16.6538.460.65199.39.471794.01832.6500030.730.478.486.6871.72286.1314.1822.9829.7312.0620.4720.7239.380.412.1310.49-0.1929.8320.5-25.07-39.60.917.0610.9839.470.00.05.580.0000063.7511.7069.3210.6639.34-0.76-10.14-4.1162.9911.728728.770.02-14.51-40.55
21Q1 (9)17.52-8.373.1238.21-1.47230.820.50.0-21.8800023.53-33.6846.153.89-70.77820.3711.5356.23-12.1910.0146.16-21.1939.220.646.010.51-0.2829.5927.36-0.55-19.130.85-1.163.6639.470.0-2.475.580.0000057.077.31062.646.6229.64-0.69-165.3851.7556.386.544042.660.02-0.28-33.58
20Q4 (8)19.1219.87-46.5238.7826.61290.140.5-60.32-21.880-100.0035.4827.21-9.9313.31480.29304.567.38-38.65-40.726.85-36.43-48.8738.974.9625.4310.54-11.3545.9827.510.36-19.040.861.183.6139.470.0-2.475.580.0000053.1831.21058.7527.4120.24-0.26-8.3363.3852.9231.357553.520.02-40.14-31.17
20Q3 (7)15.95-6.51-47.730.63138.37173.731.26157.14-68.422.00027.89-1.458.78-3.5-302.31-42.2812.0310.0637.0210.777.85037.13-3.7124.611.8947.1564.2327.41-19.24-19.070.853.66-25.4439.470.0-21.985.58018.4700040.530-0.8146.11-7.321.18-0.2467.1270.3740.295619.180.60.0416.4925.84
20Q2 (6)17.060.41-18.1412.8511.26-31.610.49-23.440.000028.375.7827.131.73420.37-78.810.93-16.76-6.189.99-21.35038.564.2224.998.08-0.374.2633.940.33-5.140.820.0-28.739.47-2.47-21.9800-100.000000-100.049.752.963.6-0.7348.955.19-0.7348.95-101.720.03-4.48-11.57
20Q1 (5)16.99-52.48-6.2411.5516.2-12.30.640.030.6100016.1-59.13183.95-0.54-116.41-58.8213.135.4646.0512.70-5.18037.019.0923.798.1112.33-63.133.83-0.4410.850.82-1.2-29.9140.470.0-20.000-100.000000-100.048.32-1.1117.45-1.43-101.41-37.5-1.43-101.41-104.040.033.34-47.24
19Q4 (4)35.7517.210.09.94-11.170.00.64-83.960.0000.039.3953.630.03.29233.740.012.4541.80.013.3900.031.074.260.07.22-0.280.033.980.320.00.83-27.190.040.47-20.00.00-100.00.0000.00-100.00.048.867.220.0-0.7112.350.0-0.71-101.770.00.039.440.0

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