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)22.84-19.612.6749.16000042.37-28.191.64-75.929.84-20.2623.2211.049.2-2.851.55-3.124.911.450.565.6628.850.01.7169.310.010.02.27-67.663.99-50.43-0.0202.25-67.90.000
2022 (9)28.4183.291.79-59.87000059.016.996.8178.7412.34-6.5220.92-20.099.479.11.6-5.884.8400.530.028.851.441.0160.320.0107.0280.08.0577.7-0.0107.0180.210.000
2021 (8)15.513.224.4648.670.4700050.4324.863.811365.3813.233.8726.177.228.689.051.7-2.86000.53-3.6428.441.720.631.61003.9375.614.53212.41-0.0103.89374.390.000
2020 (7)13.6934.353.02.39000040.394.770.26160.09.867.0624.412.187.96-6.021.7560.553.01-47.560.55-6.7827.961.90.621.64000.82-40.581.45-27.5000.82-40.580.000
2019 (6)10.1913.222.93-44.3000038.55-14.790.1-97.679.21-26.1423.89-13.338.4711.011.09-2.685.7400.59-7.8127.440.00.61238.89001.38-69.132.0-56.99001.38-69.20.000
2018 (5)9.0-31.825.2612.39000045.2435.334.3138.8912.4733.9427.56-1.027.6395.641.12-2.61000.64-7.2527.44-11.020.180004.47152.544.65161.240.0104.48153.110.000
2017 (4)13.2118.914.68241.61000033.4319.781.8800.09.3133.1927.8511.23.9-6.251.15-9.45000.69-8.030.8426.1900001.774325.01.784350.0001.774325.00.000
2016 (3)6.03118.481.37-46.27000027.9143.870.2-13.046.9933.6525.04-7.14.1621.281.270000.757400.024.44159.7200000.04300.00.04300.0000.04300.00.000
2015 (2)2.7646.812.550000019.4119.950.2335.295.23175.2626.9625.153.43444.4400000.01-75.09.410.000000.01-93.750.01-93.75000.01-94.120.000
2014 (1)1.88-51.790000008.827.170.1701.913.7721.546.160.63-11.270.8192.86000.04-20.09.410.2100000.1600.1600.010.00.1700.000
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)22.84-6.12-19.612.67-45.1749.1600000010.26-0.77-23.940.442.33-48.849.84-10.46-20.2623.23-3.6411.069.22.34-2.851.55-1.27-3.124.910.411.450.561.825.6628.850.00.01.710.069.310.010.00.02.2729.71-67.663.9914.99-50.43-0.020.0-100.02.2530.06-67.90.0000
23Q3 (19)24.33-16.36-11.074.8740.358.9500-100.000010.34-4.17-33.030.43-2.27-78.7110.995.98-29.624.1117.83-8.938.994.53-1.641.57-0.63-3.094.890.21.450.55-1.793.7728.850.00.11.710.069.310.010.00.01.7532.58-71.073.4714.14-50.92-0.020.00.01.7333.08-71.310.0000
23Q2 (18)29.09-0.616.213.4736.6126.6400-100.000010.79-1.64-29.660.4433.33-79.1510.373.18-27.2320.4612.45-18.158.6-8.8-3.81.58-0.63-5.394.880.411.460.565.665.6628.850.00.171.7169.3169.310.010.00.01.32-16.46-67.253.0416.48-39.92-0.02-100.00.01.3-17.2-67.580.0000
23Q1 (17)29.273.0337.162.5441.9-36.3400-100.000010.97-18.68-25.530.33-61.63-81.9710.05-18.56-24.8918.19-13.01-26.559.43-0.4210.161.59-0.62-5.364.860.410.410.530.00.028.850.01.331.010.060.320.010.001.58-77.49-31.62.61-67.58-11.53-0.010.00.01.57-77.6-31.740.0000
22Q4 (16)28.413.8483.291.79-59.96-59.870-100.0-100.000013.49-12.630.220.86-57.43-24.5612.34-20.95-6.5220.92-20.99-20.089.473.619.11.6-1.23-5.884.840.4100.530.00.028.850.11.441.010.060.320.010.007.0216.0380.08.0513.8677.7-0.0150.00.07.0116.2580.210.0000
22Q3 (15)27.36-0.1164.924.4763.14-24.870.18-37.93000015.440.6514.542.02-4.2757.8115.619.5421.126.475.9-2.789.142.245.421.62-2.99-5.264.820.21205.060.530.0-1.8528.820.072.091.010.060.320.010.006.0550.12117.637.0739.72107.33-0.020.0-100.06.0350.37117.690.0000
22Q2 (14)27.3928.3575.82.74-31.33-37.30.290.0000015.344.1424.212.1115.3129.3514.256.524.1325.000.92-5.538.944.443.471.67-0.6-2.914.81-0.6289.370.530.0-1.8528.81.162.671.0160.3260.320.01004.0374.46170.475.0671.53137.56-0.02-100.004.0174.35169.130.0000
22Q1 (13)21.3437.6842.173.99-10.541.790.29-38.3000014.739.4432.111.8360.53297.8313.381.3621.4224.77-5.35-6.78.56-1.381.781.68-1.18-2.894.84074.10.530.0-1.8528.470.111.640.630.01.610002.31-40.77298.282.95-34.88145.83-0.010.002.3-40.87296.550.0000
21Q4 (12)15.5-6.5713.224.46-25.0448.670.470000013.46-0.1529.921.14-10.941166.6713.22.433.8726.17-3.897.28.680.129.051.7-0.58-2.860-100.0-100.00.53-1.85-3.6428.440.741.720.630.01.610003.940.29375.614.5332.84212.41-0.010.003.8940.43374.390.0000
21Q3 (11)16.596.4851.655.9536.16119.5600000013.489.1541.451.2839.13557.1412.8912.2827.2527.232.916.288.670.354.081.71-0.58-2.841.58-37.8-53.940.540.0-3.5728.230.641.260.630.01.610002.7886.58227.063.4160.09131.97-0.01002.7785.91225.880.0000
21Q2 (10)15.583.840.494.3711.4879.8400000012.3510.7617.960.92100.0318.1811.484.1712.2226.46-0.340.438.642.730.931.72-0.58-2.822.54-8.63-38.50.540.0-5.2628.050.141.080.631.611.610001.49156.931.862.1377.521.020001.49156.931.860.0000
21Q1 (9)15.019.6435.713.9230.6722.8800000011.157.6311.170.46411.11100.011.0211.766.7826.558.75-1.148.415.654.211.73-1.14-2.812.78-7.64-51.740.54-1.82-6.928.010.182.080.620.01.640000.58-29.27-36.961.2-17.24-22.0800-100.00.58-29.27-37.630.0000
20Q4 (8)13.6925.1434.353.010.72.3900000010.368.718.940.09132.14145.09.86-2.677.0624.41-4.712.157.96-4.44-6.021.75-0.5760.553.01-12.24-47.560.55-1.79-6.7827.960.291.90.620.01.640000.82-3.53-40.581.45-1.36-27.50000.82-3.53-40.580.0000
20Q3 (7)10.94-1.35131.782.7111.52-61.120000009.53-8.988.05-0.28-227.27010.13-0.98-2.2225.62-2.7608.33-2.69-13.141.76-0.5660.03.43-16.9500.56-1.75-6.6727.880.471.60.620.01.640000.85-24.78-46.881.47-16.48-33.4800-100.00.85-24.78-47.20.0000
20Q2 (6)11.090.27112.052.43-23.82-33.9700000010.474.393.970.22-4.35100.010.23-0.87-9.9526.35-1.8908.566.07-13.621.77-0.5659.464.13-28.300.57-1.72-5.027.751.131.130.621.641.640001.1322.83-29.381.7614.29-20.360-100.0-100.01.1321.51-29.810.0000
20Q1 (5)11.068.5439.293.198.87-28.1500000010.035.47-1.080.23215.015.010.3212.05-4.4426.8512.3708.07-4.72-12.191.7863.358.935.760.3500.58-1.69-6.4527.440.00.00.610.0238.890000.92-33.33-80.261.54-23.0-68.250.0100.00.93-32.61-80.090.0000
19Q4 (4)10.19115.890.02.93-57.960.0000.0000.09.517.820.0-0.200.09.21-11.10.023.9000.08.47-11.680.01.09-0.910.05.7400.00.59-1.670.027.440.00.00.610.00.0000.01.38-13.750.02.0-9.50.00-100.00.01.38-14.290.00.0000.0

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