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)55.56-13.390000000024.92-50.5000.0000069.95-3.410000303.30.057.8933.3331.97403.4627.56-49.61117.4212.41-18.2809.28-61.620.314.36
2022 (9)64.15-45.540000000050.34173.44000.0000072.42722.020000303.30.043.4216.416.35-20.4354.69168.09104.4659.04-30.51024.1855.50.30-11.45
2021 (8)117.7922.420000000018.4160.51000.000008.8111.520000303.30.037.30.877.98-42.8420.41824.5365.6826.31-4.85015.55848.170.34-1.19
2020 (7)96.2246.450000000011.474.27000.000007.900000303.311.836.989.813.96-14.411.06-91.0852.0-15.950.5801.64-85.370.34-0.25
2019 (6)65.7-28.80000000011.015.18000.00000000000271.30.033.685.7516.3134.1311.8894.7561.8723.47-0.67011.21149.110.35-0.93
2018 (5)92.2739.25000000009.55-10.91000.00000000000271.312.4331.8510.5912.16-1.146.1-39.950.11-2.21-1.604.5-56.520.35-4.67
2017 (4)66.2610.80000000010.72-34.79000.00000000000241.30.9428.820.4512.34.8610.15-37.8151.24-1.390.2-92.9810.35-46.010.371.81
2016 (3)59.8-23.820000000016.44-4.75000.000001.08-39.660000239.050.023.9127.1111.73-0.4216.32-4.051.969.182.85-72.3619.17-29.810.360.16
2015 (2)78.5-7.450000000017.26-2.43000.000001.79-35.380000239.050.018.8139.1311.7831.0317.0-3.0247.5918.8610.3126.8127.316.430.36-1.06
2014 (1)84.8262.520000000017.6956.69000.000002.77-29.70000239.050.013.5220.188.996.1417.53132.1940.0446.838.13408.1225.66180.440.36-3.71
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)55.56-28.57-13.390000000000003.49-45.89-89.520000.000000069.95-1.38-3.41000000303.30.00.057.890.033.3331.970.0403.4627.5614.03-49.61117.422.9712.41-18.2819.5440.099.28540.0-61.620.312.914.36
23Q3 (19)77.78-2.27-32.080000000000006.45-15.02-7.460000.000000070.932.13630.48000000303.30.00.057.890.033.3331.970.0403.4624.1726.214.18114.034.6156.29-22.7211.1532.641.45122.59113.770.310.81-4.09
23Q2 (18)79.599.48-33.170000000000007.592.8578.590000.000000069.45-5.07582.89000000303.30.00.057.8933.3333.3331.97403.46403.4619.15-69.2315.85109.01-2.6664.42-25.57-0.6316.85-6.42-117.4454.850.30-0.41-6.2
23Q1 (17)72.713.33-14.410000000000007.38-77.8426.80000.000000073.161.02637.5000000303.30.00.043.420.016.416.350.0-20.4362.2313.79136.53111.997.2156.45-25.4116.72-70.7736.8252.27222.130.301.0-8.82
22Q4 (16)64.15-43.98-45.5400000000000033.3377.76762.690000.000000072.42645.83722.02000000303.30.00.043.420.016.416.350.0-20.4354.69135.73168.09104.4643.1759.04-30.519.55-529.0724.18329.6355.50.30-5.42-11.45
22Q3 (15)114.51-3.855.810000000000006.9764.044.610000.00000009.71-4.5221.38000000303.30.00.043.420.016.416.350.0-20.4323.240.3544.4672.9610.0518.94-33.73-9.69-581.41-10.5325.95-194.780.32-1.4-6.78
22Q2 (14)119.0940.28.260000000000004.25-26.98-18.110000.000000010.172.5236.69000000303.30.00.043.4216.4116.416.35-20.43-20.4316.53-37.1751.7966.3-7.3818.06-30.75-106.65-1763.64-14.22-224.41-253.90.32-3.19-5.16
22Q1 (13)84.94-27.89-2.40000000000005.8250.7828.190000.00000009.9212.626.37000000303.30.00.037.30.00.877.980.0-42.8426.3128.97307.9171.588.9824.73-14.88-206.8-2907.5511.43-26.563.750.33-1.91-2.71
21Q4 (12)117.798.8422.420000000000003.86-19.9253.170000.00000008.8110.1211.52000000303.30.00.037.30.00.877.980.0-42.8420.427.021824.5365.687.0826.31-4.852.02-936.2115.5539.96848.170.34-0.44-1.19
21Q3 (11)108.22-1.6226.430000000000004.82-7.139.30000.00000008.07.53-7.41000000303.30.011.837.30.00.877.980.0-42.8416.0647.4768.1761.349.221.39-4.95-200.0-225.6611.1120.2438.360.340.31-3.6
21Q2 (10)110.026.3964.280000000000005.1914.3253.10000.00000007.44-5.220000000303.30.011.837.30.870.877.98-42.84-42.8410.8968.84158.6756.16-2.141.81-1.65-411.32-230.09.2432.38149.060.34-0.68-3.22
21Q1 (9)87.03-9.5559.220000000000004.5480.16294.780000.00000007.85-0.630000000303.30.011.836.980.09.813.960.0-14.416.45508.49-48.7757.3910.37-8.290.53-8.62107.116.98325.6135.80.34-0.38-2.06
20Q4 (8)96.2212.4146.450000000000002.52-42.86394.120000.00000007.9-8.560000000303.311.811.836.980.09.813.960.0-14.411.06-88.9-91.0852.0-14.05-15.950.58138.16186.571.64-79.58-85.370.34-2.87-0.25
20Q3 (7)85.627.8425.070000000000004.4130.0941.80000.00000008.6400000000271.30.00.036.980.09.813.960.0-14.419.55126.84-19.0760.59.68-2.09-1.52-204.0-258.338.03116.44-37.070.350.713.77
20Q2 (6)66.9622.518.980000000000003.39194.7827.440000.0000000000000000271.30.00.036.989.89.813.96-14.41-14.414.21-66.56-50.7655.16-11.86-5.77-0.593.29-121.743.71-27.82-65.810.350.53.84
20Q1 (5)54.66-16.8-9.740000000000001.15125.49-75.640000.0000000000000000271.30.00.033.680.05.7516.310.034.1312.595.9811.7162.581.1513.23-7.45-1011.94-395.635.14-54.15-62.730.351.460.94
19Q4 (4)65.7-4.00.0000.0000.0000.0000.00.51-83.60.0000.00.0000.0000.0000.0000.0000.0271.30.00.033.680.00.016.310.00.011.880.680.061.870.130.0-0.67-169.790.011.21-12.150.00.351.050.0

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。