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)34.7913.43000000101.7819.7312.002.59-7.832.54-23.020010.4823.0000022.360.010.050.030.9412.47-2.57038.4245.810.220-2.3500.000
2022 (9)30.67-15.9300000085.01-3.51-13.2202.8114.233.3118.38008.52-0.58000022.360.010.0517.6827.5111.83-11.21026.35-36.14-0.660-11.8700.000
2021 (8)36.4852.8300000088.16.946.97-0.712.464.242.79-2.53008.578.21000022.360.08.5418.9424.610.078.1235.5641.2616.130.7936.218.9135.620.000
2020 (7)23.8712.7500000082.381.937.02-0.282.367.272.865.24007.92-5.6000022.364.987.1824.4422.359.675.999.1135.5312.260.58-52.856.57-2.230.000
2019 (6)21.17-6.8200000080.824.857.0416.172.2-16.982.72-20.82008.39-0.94000021.30.05.7726.5420.3815.475.4927.3831.6519.341.23119.646.7237.990.00-6.78
2018 (5)22.72-12.2100000077.086.466.06-8.62.6523.833.4416.31008.47-18.32000021.30.04.5638.617.6518.064.3124.2126.5222.160.56300.04.8734.90.00-17.88
2017 (4)25.8823.300000072.414.816.63204.132.1411.462.96-2.920010.37-0.19000021.30.03.2912.6714.9523.963.471234.6221.7142.450.1403.6100.01-16.32
2016 (3)20.99-1.500000063.067.462.18-16.791.923.783.04-3.420010.3923.25000021.30.02.9219.6712.0614.860.26-62.8615.2411.73-0.480-0.2200.01-16.36
2015 (2)21.31-25.3600000058.681.682.62-55.211.8521.713.1519.7008.43-1.86000021.30.02.4490.6210.519.450.7-80.8213.64-0.58000.7-80.720.010
2014 (1)28.55122.700000057.7116.375.8512.931.52-1.32.63-15.19008.59-2.05000021.36.51.28573.688.7932.783.6552.7213.7249.13-0.0203.63-10.590.000
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)34.79-10.113.4300000000025.71-2.248.481.53-45.74129.772.59-16.72-7.832.54-18.36-23.0100010.4823.5823.000000022.360.00.010.050.00.030.9412.5112.47-2.57-256.9477.0738.424.3545.810.22222.22133.33-2.35-161.1180.20.0000
23Q3 (19)38.712.2723.0500000000026.30.8416.682.82-50.183425.03.1122.922.33.1218.29-13.150008.48-0.12-0.5900000022.360.00.010.050.00.027.50.011.79-0.7279.7280.4936.828.2918.97-0.18-300.064.71-0.973.9978.570.0000
23Q2 (18)34.475.3817.2100000000026.0810.0941.055.66184.42175.072.53-12.152.432.64-19.1-11.790008.49-0.12-0.5900000022.360.00.010.050.00.027.5-0.0411.79-3.5561.55.8434.019.9710.140.09-73.53-73.53-3.4661.04-0.870.0000
23Q1 (17)32.716.65-1.4800000000023.69-0.0416.761.99138.72420.972.882.495.493.26-1.452.650008.5-0.23-0.5800000022.360.00.010.050.017.6827.510.011.83-9.2217.75-275.2928.347.55-26.220.34151.52-60.92-8.8825.19-244.860.0000
22Q4 (16)30.67-2.48-15.9300000000023.75.151.37-5.14-6525.0-266.342.81-7.5714.233.31-7.9118.370008.52-0.12-0.5800000022.360.00.010.050.017.6827.5111.8311.83-11.21-203.79-238.0526.35-14.86-36.14-0.66-29.41-183.54-11.87-182.62-233.220.0000
22Q3 (15)31.456.940.8700000000022.5421.99.840.08101.06-90.243.0423.0820.633.5920.1423.740008.53-0.126.7600000022.360.00.010.050.017.6824.60.010.07-3.692.12-153.7130.950.26-18.03-0.51-250.0-198.08-4.2-22.45-156.830.0000
22Q2 (14)29.41-11.42-6.2800000000018.49-8.87-15.38-7.54-1116.13-902.132.47-9.52-6.792.99-5.85-1.070008.54-0.127.1500000022.360.00.010.0517.6839.9724.60.010.07-3.77-171.67-141.6630.87-19.63-20.010.34-60.92-64.58-3.43-155.95-134.270.0000
22Q1 (13)33.2-8.9928.5800000000020.29-13.22-9.22-0.62-120.06-129.252.7310.98-2.153.1713.63-0.670008.55-0.237.8200000022.360.00.08.540.018.9424.60.010.075.26-35.22-35.1438.41-6.912.050.8710.137.416.13-31.2-31.280.0000
21Q4 (12)36.4817.052.8300000000023.3813.945.513.09276.83259.32.46-2.384.242.79-3.73-2.530008.577.268.2100000022.360.00.08.540.018.9424.610.0710.078.1218.235.5641.269.2716.130.7951.9236.218.9120.5735.620.0000
21Q3 (11)31.18-0.648.6400000000020.52-6.09-4.110.82-12.77-74.922.52-4.91-5.262.90-3.94-11.950007.990.250.7600000022.360.00.08.5418.9418.9422.350.09.836.87-24.09-7.5437.76-2.158.010.52-45.8379.317.39-26.17-4.270.0000
21Q2 (10)31.3821.5330.6400000000021.85-2.241.960.94-55.66-73.672.65-5.0203.02-5.4700007.970.5-1.2400000022.360.00.07.180.00.022.350.09.839.0511.59122.3638.592.5222.120.9618.52-26.1510.0112.2286.410.0000
21Q1 (9)25.828.17-0.0800000000022.350.8628.522.12146.51411.762.7918.221.093.1911.51-9.690007.930.13-4.800000022.360.04.987.180.024.4422.350.09.678.1135.3968.6137.645.9421.540.8139.66485.718.9235.7793.910.0000
20Q4 (8)23.87-16.8312.7500000000022.163.557.940.86-73.745.762.36-11.287.272.86-13.035.240007.92-0.13-5.600000022.360.04.987.180.024.4422.359.839.675.99-19.389.1135.531.6312.260.58100.0-52.856.57-14.9-2.230.000-100.0
20Q3 (7)28.719.489.000000000021.4-0.145.03.27-8.438.562.6609.923.29000007.93-1.73-5.7100000022.360.04.987.180.024.4420.350.015.177.4382.56-4.8734.9610.6311.870.29-77.69-74.117.7243.76-13.550.000-100.0
20Q2 (6)24.02-7.0418.8500000000021.4323.238.623.57625.086.910-100.0-100.00.00-100.000008.07-3.12-3.8100000022.364.984.987.1824.4424.4420.35-0.1515.174.07-15.38-22.3331.62.0310.141.3719.0520.375.3716.74-15.030.000-100.0
20Q1 (5)25.8422.0617.5100000000017.39-15.29-13.83-0.68-215.25-131.342.7625.45-3.833.5429.9400008.33-0.72-1.5400000021.30.00.05.770.026.5420.380.015.474.81-12.39-25.7730.97-2.157.91-0.21-117.07-123.864.6-31.55-37.50.00-100.0-100.0
19Q4 (4)21.17-19.60.0000.0000.0000.020.530.740.00.59-75.00.02.2-9.090.02.7200.0000.08.39-0.240.0000.0000.021.30.00.05.770.00.020.3815.340.05.49-29.710.031.651.280.01.239.820.06.72-24.750.00.00-0.920.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。