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)594.4714.8500000000129.8218.33000.00000138.730.200001085.832.5466.758.44122.020.0134.8310.34723.597.2670.560205.39161.680.000
2022 (9)517.5924.700000000109.7124.61000.00000138.46-0.0400001059.351.0430.446.76122.020.0122.1933.82674.649.43-43.7078.49-44.120.000
2021 (8)415.0856.910000000088.0425.04000.00000138.52-0.0500001048.861.0403.25.36122.020.091.3132.64616.537.549.1427.5140.4530.80.000
2020 (7)264.53-18.40000000070.41-39.15000.00000138.59-0.100001038.474.0382.679.86122.02-0.0268.84-39.92573.53-1.9538.54-0.9107.38-30.030.000
2019 (6)324.19-36.5200000000115.72-8.5000.00000138.730.950000998.532.0348.3312.22122.050.53114.58-5.24584.955.8338.8914.55153.47-0.90.000
2018 (5)510.73-31.7500000000126.474.58000.00000137.42-0.040000978.954.0310.3913.24121.410.5120.912.64552.717.833.950154.8636.730.000
2017 (4)748.3565.5700000000120.930.06000.00000137.48-0.040000941.35.0274.1115.24120.810.5117.8-1.59512.727.32-4.540113.26-6.160.000
2016 (3)451.9944.7500000000120.863.8000.00000137.549.710000896.486.0237.8517.21120.210.0119.73.07477.768.761.0-89.74120.7-4.120.000
2015 (2)312.26-21.1200000000116.436.85000.00000125.3713.850000845.737.0202.9219.2120.210.0116.148.31439.2610.469.75124.65125.8912.830.000
2014 (1)395.86-15.4200000000108.9723.58000.00000110.120.680000790.42.0170.2318.4120.210.0107.2320.73397.6612.724.340111.5731.030.000
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)594.4726.8314.8500000000000027.46-14.8812.040000.0000000138.730.230.20000001085.830.02.5466.750.08.44122.020.00.0134.8323.0210.34723.593.617.2670.56182.81261.46205.3952.65161.680.0000
23Q3 (19)468.7129.5623.6500000000000032.26-9.330.780000.0000000138.41-0.01-0.040000001085.830.02.5466.750.08.44122.020.00.0109.649.7927.09698.365.59.3424.95161.8179.84134.5562.7144.680.0000
23Q2 (18)361.76-17.1212.8900000000000035.583.0720.90000.0000000138.43-0.01-0.040000001085.832.52.5466.758.448.44122.020.00.073.17-53.3832.96661.94-6.698.969.53146.31204.0482.7-39.3580.290.0000
23Q1 (17)436.48-15.6752.1200000000000034.5240.8445.230000.0000000138.44-0.01-0.040000001059.350.01.0430.440.06.76122.020.00.0156.9428.4435.77709.45.1510.7-20.5852.91-150.21136.3673.73-12.910.0000
22Q4 (16)517.5936.5424.700000000000024.51-23.4320.80000.0000000138.46-0.01-0.040000001059.350.01.0430.440.06.76122.020.00.0122.1941.6933.82674.645.639.43-43.7-39.84-188.9378.4942.74-44.120.0000
22Q3 (15)379.0718.324.5400000000000032.018.7722.780000.0000000138.47-0.01-0.050000001059.350.01.0430.440.06.76122.020.00.086.2456.7125.95638.695.147.58-31.25-241.16-178.2854.9919.88-49.270.0000
22Q2 (14)320.4411.6825.1400000000000029.4323.8132.450000.0000000138.49-0.01-0.040000001059.351.02.01430.446.7612.48122.020.00.055.03-52.39-50.15607.48-5.2-1.24-9.16-122.35-120.5345.87-70.71-70.410.0000
22Q1 (13)286.93-30.875.7900000000000023.7717.1522.150000.0000000138.5-0.01-0.050000001048.860.01.0403.20.05.36122.020.00.0115.5926.5931.01640.813.948.0840.99-16.59-4.18156.5811.4819.520.0000
21Q4 (12)415.0836.3756.9100000000000020.29-22.1746.390000.0000000138.52-0.01-0.050000001048.860.01.0403.20.05.36122.020.00.091.3133.3632.64616.533.857.549.1423.127.5140.4529.5830.80.0000
21Q3 (11)304.3818.8711.4100000000000026.0717.3385.020000.0000000138.54-0.01-0.10000001048.861.01.0403.25.365.36122.020.0-0.0268.47-37.9818.58593.69-3.485.5539.92-10.5114.38108.39-30.0817.00.0000
21Q2 (10)256.07-5.593.0200000000000022.2214.1826.750000.0000000138.55-0.01-0.10000001038.470.00.0382.670.00.0122.020.0-0.02110.425.13157.58615.083.7412.3344.614.2828.34155.0118.3299.70.0000
21Q1 (9)271.232.536.7500000000000019.4640.4-21.940000.0000000138.57-0.01-0.10000001038.470.04.0382.670.09.86122.020.0-0.0288.2328.17-36.8592.923.38-2.842.7811.0231.63131.0122.01-14.10.0000
20Q4 (8)264.53-3.18-18.400000000000013.86-1.63-46.470000.0000000138.59-0.06-0.10000001038.470.04.0382.670.09.86122.02-0.02-0.0268.8419.22-39.92573.531.97-1.9538.5410.43-0.9107.3815.91-30.030.0000
20Q3 (7)273.219.92-16.1600000000000014.09-19.62-52.770000.0000000138.68-0.01-0.050000001038.470.04.0382.670.09.86122.050.00.057.7434.72-35.91562.462.720.3634.90.4-13.0392.6419.35-28.860.0000
20Q2 (6)248.56-2.17-32.3200000000000017.53-29.68-38.770000.0000000138.69-0.01-0.050000001038.474.04.0382.679.869.86122.050.00.042.86-69.3-28.91547.58-10.233.1934.76169.46-35.0577.62-49.1-31.80.0000
20Q1 (5)254.08-21.63-49.9900000000000024.93-3.71-20.50000.0000000138.71-0.010.95000000998.530.02.0348.330.012.22122.050.00.53139.6121.84-8.45609.984.284.412.9-66.83-71.19152.51-0.63-22.690.0000
19Q4 (4)324.19-0.520.0000.0000.0000.0000.025.89-13.210.0000.00.0000.0000.0138.73-0.010.0000.0000.0998.530.00.0348.330.00.0122.050.00.0114.5827.180.0584.954.370.038.89-3.090.0153.4717.850.00.0000.0

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