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)2.55-47.18.051.5-52.68-37.58.560.0124.670003.5-24.24268.420.5820.833000.00.69-19.7743.757.56-42.18-35.1330.849.7529.470.520.0-1.8900000010.00.00.00-100.0-100.00008.6469.7446.198.647.2-1.930008.6469.7446.190.15-2.670.28
23Q3 (19)4.82212.99180.233.17-13.6269.528.5626.44124.670004.62788.461115.790.48500.0380.00.86437.5145.7113.0791.15201.7328.1-0.5727.610.520.0-1.8900000010.00.00.02.960.02.070005.0910.41-14.178.066.47-8.720005.0910.41-14.170.15-1.992.87
23Q2 (18)1.5440.0-77.193.679.551368.06.7751.7977.690000.526.12271.43-0.120.020.00.16-33.33-15.796.84-44.16396.6328.2610.5638.940.52-1.89-1.8900000010.00.00.02.962.072.070004.61-20.38-20.937.57-12.89-13.290004.61-20.38-20.930.164.564.25
23Q1 (17)1.1-53.39-87.633.3539.58139.294.4617.0617.370000.49-48.42-81.51-0.12-500.0-118.460.24-50.014.2912.245.1913.4125.567.330.880.530.00.000000010.00.00.02.90.011.540005.79-2.03-25.588.69-1.36-16.280005.79-2.03-25.580.150.546.23
22Q4 (16)2.3637.21-75.372.428.34100.03.810.00.260000.95150.0-80.65-0.02-120.0-101.790.4837.14108.711.65168.96647.1523.828.1717.280.530.00.000000010.00.00.02.90.011.540005.91-0.34-17.118.81-0.23-9.460005.91-0.34-17.110.15-0.152.78
22Q3 (15)1.72-74.52-76.241.87648.055.833.810.00.260000.38171.43-93.770.1166.67-93.20.3584.21-59.34.33214.62-26.5122.028.26-2.220.530.00.000000010.00.00.02.90.011.540005.931.72-1.338.831.152.560005.931.72-1.330.15-0.68-1.85
22Q2 (14)6.75-24.0774.870.25-82.14-82.763.810.26-13.410000.14-94.72-96.24-0.15-123.08-125.860.19-9.52-54.761.3813.95-58.5320.344.15-21.280.530.00.000000010.00.00.02.911.5411.540005.83-25.0628.138.73-15.922.10005.83-25.0628.130.156.54-7.14
22Q1 (13)8.89-7.2129.721.416.67-40.433.80.0-47.370002.65-46.0313150.00.65-41.96690.910.21-8.7950.01.21-22.51526.519.53-3.84-28.960.530.0-1.8500000010.00.00.02.60.06.120007.789.1246.2410.386.6833.590007.789.1246.240.14-2.73-10.66
21Q4 (12)9.5832.32114.321.20.0-14.293.80.0-47.370004.91-19.513.371.12-23.8162.320.23-73.26-41.031.56-73.55-56.7820.31-9.81-23.620.530.0-1.8500000010.00.00.02.60.06.120007.1318.6431.319.7313.0123.480007.1318.6431.310.15-4.64-15.91
21Q3 (11)7.2487.56135.831.2-17.24-46.433.8-13.64-50.130006.163.9846.631.47153.45116.180.86104.762766.675.8977.541737.122.52-12.85-21.180.530.0-1.8500000010.00.00.02.60.06.120006.0132.0926.798.6120.4219.580006.0132.0926.790.15-6.03-10.62
21Q2 (10)3.86-0.26105.321.45-38.3-42.914.4-39.06-35.950003.7218500.0158.330.58627.27346.150.422000.0-8.73.321621.5-62.425.84-6.0-10.680.53-1.85-1.8500000010.00.00.02.66.1200004.55-14.4707.15-7.989.660004.55-14.4700.162.49-2.99
21Q1 (9)3.87-13.42128.992.3567.86-25.47.220.026.220000.02-99.58-95.65-0.11-115.94-175.00.02-94.87-95.350.19-94.65-98.3127.493.38-3.540.540.00.000000010.00.00.02.450.01.660005.32-2.036.837.77-1.45.140005.32-2.036.830.16-8.44-1.85
20Q4 (8)4.4745.6172.561.4-37.5-61.117.22-5.25276.040004.7514.1844.380.691.47-23.330.391200.0-80.793.611024.42-94.126.59-6.9311.860.540.00.000000010.00.00.02.450.01.660005.4314.568.177.889.446.060005.4314.568.170.171.367.14
20Q3 (7)3.0763.369.612.24-11.81-42.567.6210.92916.00004.16188.8920700.00.68423.08666.670.03-93.480.00.32-96.37028.57-1.2419.990.540.00.000000010.00.00.02.4501.660004.74015.057.210.4310.260004.74015.050.171.992.54
20Q2 (6)1.8811.24-4.082.54-19.37104.846.8720.16770.00001.44213.0400.13425.0161.90.466.981050.08.83-22.59028.931.5126.110.540.00.000000010.00.00.00-100.0-100.00000-100.0-100.06.52-11.77-1.950000-100.0-100.00.173.70.81
20Q1 (5)1.693.05-20.663.15-12.53050.05.72197.925620.00000.46-86.024500.0-0.04-104.4473.330.43-78.82975.011.41-81.35028.519.931.280.540.00.000000010.00.00.02.410.017.560004.98-0.8-26.987.39-0.54-16.690004.98-0.8-26.980.16-0.056.43
19Q4 (4)1.64-9.390.03.6-7.690.01.92156.00.0000.03.2916350.00.00.9850.00.02.036666.670.061.1400.023.77-0.170.00.540.00.0000.0000.010.00.00.02.410.00.0000.05.0221.840.07.4313.780.0000.05.0221.840.00.16-3.00.0
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)2.558.051.5-37.58.56124.67009.13121.070.8241.380.6943.757.56-34.9730.8429.470.52-1.89000010.00.000008.6446.198.64-1.93008.6446.190.150.28
2022 (9)2.36-75.372.4100.03.810.26004.13-72.00.58-80.980.48108.711.62645.3423.8217.280.530.0000010.00.02.911.54005.91-17.118.81-9.46005.91-17.110.152.78
2021 (8)9.58114.321.2-14.293.8-47.370014.7536.573.05110.340.23-41.031.56-56.8220.31-23.620.53-1.85000010.00.02.66.12007.1331.319.7323.48007.1331.310.15-15.91
2020 (7)4.47172.561.4-61.117.22276.040010.8225.31.45253.660.39-80.793.61-94.0926.5911.860.540.0000010.00.02.451.66005.438.177.886.06005.438.170.177.14
2019 (6)1.64-55.433.61900.01.921820.0003.32-71.480.41-88.742.033960.061.1414134.4623.7715.780.540.0000010.00.02.4117.56005.02-27.987.43-17.63005.02-27.980.166.85
2018 (5)3.68-27.270.18-87.140.10.00011.64-4.593.6442.190.05-98.120.43-98.0320.538.680.540.0000010.02.672.0514.53006.9720.389.0219.0006.9720.380.15-7.23
2017 (4)5.0616.861.448.940.1-94.680012.2-11.852.56-27.272.662855.5621.803252.8618.893.00.540.000009.7414.861.7924.31005.791.227.585.87005.791.220.164.32
2016 (3)4.3361.570.94-51.791.88-65.630013.84375.63.52506.90.0900.65018.34-5.020.540.000008.482.541.444.35005.7285.117.1660.18005.7285.110.1619.85
2015 (2)2.68-46.721.95116.675.47681.43002.91-59.240.58-71.14000.00019.3118.760.545.8800008.270.01.3816.95003.09-21.974.47-13.04003.09-21.970.133.7
2014 (1)5.031126.830.9-75.070.7-63.35007.1413.332.01-12.610.01-99.450.14-99.5116.263.570.510.02.870008.274.821.1824.21003.9613.475.1415.77003.9613.470.130

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