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)115.27-8.510000000043.1721.98000.0000066.12-1.90000397.94.88115.198.777.5720.7356.2325.71178.9914.0726.2082.43114.940.03-3.58
2022 (9)125.99-8.490000000035.39-20.72000.0000067.4-2.390000379.48.55105.918.666.270.044.73-35.48156.91-4.82-6.38038.35-69.510.03192.62
2021 (8)137.6853.640000000044.6429.69000.0000069.051.170000349.526.1389.2513.26.270.069.3342.8164.8523.3456.46-3.5125.7917.490.0133256.23
2020 (7)89.61-27.630000000034.422.47000.0000068.25-1.90000329.346.7778.8414.666.270.048.55-6.27133.665.3958.5124.89107.068.530.00-6.55
2019 (6)123.82-11.650000000033.5913.59000.0000069.57-0.930000308.456.7368.7614.816.272.2851.812.15126.8313.0346.85182.2398.6557.110.00-99.28
2018 (5)140.1515.480000000029.577.72000.0000070.2231.570000289.03.0259.8915.956.134.7946.192.55112.219.4316.65.0662.793.210.00-11.64
2017 (4)121.3610.620000000027.454.14000.0000053.37-2.40000280.527.6851.6518.085.854.6545.0420.43102.5418.2315.832.5560.8423.360.01-25.12
2016 (3)109.7131.440000000026.36-15.54000.0000054.6845.540000260.520.043.7426.755.590.037.421.5186.7322.3611.92-30.6249.322.840.010.41
2015 (2)83.47-12.960000000031.210.87000.0000037.570.290000260.526.334.5136.785.590.030.781.0870.8815.6817.1825.4947.968.650.01-11.16
2014 (1)95.916.570000000030.947.88000.0000037.4632.270000245.0910.5825.2349.735.59-38.8430.459.0661.2713.6313.6964.5444.1421.80.01-7.08
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)115.278.38-8.510000000000006.6-43.25-43.490000.000000066.120.17-1.9000000397.90.04.88115.190.08.777.570.020.7356.2312.0125.71178.993.4914.0726.2346.34510.6682.4347.01114.940.03-3.81-3.58
23Q3 (19)106.3644.4123.0300000000000011.63-8.86-5.060000.000000066.010.02-0.87000000397.9-0.084.88115.190.08.777.570.020.7350.246.7835.06172.9610.1915.815.87-44.52126.0356.0725.21283.520.038.06-3.53
23Q2 (18)73.65-17.87-15.9800000000000012.764.68126.640000.000000066.0-1.35-1.02000000398.224.964.89115.198.778.777.5720.7320.7334.2-39.8925.92156.96-7.1612.6510.58162.53247.3544.78-26.51124.120.033.5-9.85
23Q1 (17)89.68-28.8212.0700000000000012.194.37109.090000.000000066.9-0.74-2.22000000379.40.08.55105.90.018.666.270.00.056.927.21-24.35169.077.75-0.974.03163.17-86.5960.9358.88-42.110.03-10.37119.92
22Q4 (16)125.9945.74-8.4900000000000011.68-4.6530.80000.000000067.41.22-2.39000000379.40.08.55105.90.018.666.270.00.044.7320.34-35.48156.915.06-4.82-6.3871.71-111.338.35162.31-69.510.03-3.76192.62
22Q3 (15)86.45-1.382.2700000000000012.25117.58-6.350000.000000066.59-0.132.15000000379.4-0.078.55105.90.018.666.270.00.037.1736.86-33.03149.357.19-1.11-22.55-214.07-138.914.62-26.83-87.120.030.98299.92
22Q2 (14)87.669.55-20.10000000000005.63-3.43-56.890000.000000066.68-2.541.65000000379.658.6215.28105.918.6634.326.270.00.027.16-63.89-64.06139.33-18.39-13.29-7.18-123.89-110.3719.98-81.02-86.20.03152.47434.33
22Q1 (13)80.02-41.881.10000000000005.83-34.71-39.080000.000000068.42-0.913.15000000349.520.06.1389.250.013.26.270.00.075.218.4827.86170.733.5718.6230.05-46.78-45.07105.26-16.32-7.280.0119.2640109.77
21Q4 (12)137.6862.8853.640000000000008.93-31.73-7.750000.000000069.055.921.17000000349.520.06.1389.250.013.26.270.00.069.3324.9242.8164.859.1623.3456.46-2.6-3.5125.7910.8617.490.0131.5333256.23
21Q3 (11)84.53-22.95-11.1500000000000013.080.1519.670000.000000065.19-0.62-5.08000000349.526.136.1389.2513.213.26.270.00.055.5-26.5557.49151.02-6.0125.4857.97-16.2522.04113.47-21.6337.140.0134.9224235.19
21Q2 (10)109.7138.61-10.0700000000000013.0636.4729.050000.000000065.6-1.1-4.84000000329.340.0-0.0178.840.00.06.270.00.075.5628.46218.68160.6811.6447.6669.2226.5248.0144.7827.53105.420.0118899.2117554.52
21Q1 (9)79.15-11.67-12.580000000000009.57-1.14159.350000.000000066.33-2.81-4.64000000329.340.06.7778.840.014.666.270.00.058.8221.1515.7143.937.6814.3554.71-6.49147.22113.536.0455.580.00-1.07-11.77
20Q4 (8)89.61-5.81-27.630000000000009.68-11.449.010000.000000068.25-0.63-1.9000000329.340.06.7778.840.014.666.270.00.048.5537.77-6.27133.6611.065.3958.5123.1824.89107.0629.398.530.00-4.04-6.55
20Q3 (7)95.14-22.0221.800000000000010.938.07.160000.000000068.68-0.38-2.91000000329.34-0.016.7778.840.014.666.270.00.035.2448.63-11.9120.3510.64.6247.51.563.3382.7417.4-3.760.00-2.12-4.81
20Q2 (6)122.034.752.1600000000000010.12174.2536.20000.000000068.94-0.89-2.94000000329.386.796.7878.8414.6614.666.270.00.023.71-53.36-18.88108.82-13.554.3646.77111.348.7970.48-3.41-2.410.00-5.04-99.26
20Q1 (5)90.54-26.88-23.170000000000003.69-58.45-47.880000.000000069.56-0.01-0.91000000308.450.06.7368.760.014.816.270.02.2850.84-1.85-5.68125.87-0.764.9622.13-52.76-27.9972.97-26.03-13.780.004.78-99.24
19Q4 (4)123.8258.520.0000.0000.0000.0000.08.88-12.940.0000.00.0000.0000.069.57-1.650.0000.0000.0308.450.00.068.760.00.06.270.00.051.829.50.0126.8310.260.046.851.910.098.6514.750.00.00-2.250.0

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