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)97.476.19000000178.3-6.547.77-15.9143.7611.9524.5419.7828.04-16.573.74-9.44000.796.7627.92-0.6821.02.892.82-74.0123.863.9147.624.02-3.63020.1771.510.15-1.91
2022 (9)91.79-9.89000000190.77-9.069.24-38.4439.09-12.920.49-4.2333.61-13.114.13-3.5000.740.028.110.020.417.8810.8530.7214.52-36.7945.78-8.79-2.76011.76-3.450.16-33.69
2021 (8)101.871.91000000209.7733.115.01278.0944.8827.3921.39-4.2938.6851.394.28-8.35000.74105.5628.110.018.922.058.375.8522.9790.6250.1942.14-10.79012.18220.530.24-6.35
2020 (7)99.964.63000000157.6-13.013.97-58.635.23-4.1122.3510.2425.558.914.67-6.97000.3620.028.110.018.545.464.72277.612.05-31.5735.31-3.13-8.2503.8-70.660.252.41
2019 (6)95.54-0.55000000181.18-5.069.59-12.2636.74-2.4720.282.7323.46-20.295.02-9.39000.30.028.110.017.586.611.25-66.6717.6132.5136.458.74-4.66012.957.020.25-4.15
2018 (5)96.0714.59000000190.832.1210.9376.2937.67-4.4619.74-6.4529.434.295.5429.44000.30.028.110.016.493.913.756150.013.2914.4733.5221.71-1.19012.152.780.26-7.76
2017 (4)83.840.36000000186.874.186.283.9839.43-1.721.10-5.6428.226.454.281.66000.3-3.2328.110.015.872.190.060.011.6133.7627.5413.47-3.6907.92-26.670.28-0.72
2016 (3)83.5412.510.97-91.314.47000179.38-1.773.37224.0440.11-6.0922.36-4.426.51-14.184.21625.86000.31-8.8228.110.015.530.650.060.08.6853.3624.2714.812.12-65.3610.8-8.320.28-1.76
2015 (2)74.258.4411.16-48.480000182.613.121.04042.71-2.3323.39-5.2830.89-15.880.58-87.844.382.10.343.0328.110.015.430.00.060.05.66-4.7121.14-1.356.1239.7311.7814.150.28-8.28
2014 (1)68.47-6.621.662.120.21-98.9500177.09-1.37-3.34043.73-7.0224.69-5.7336.72-1.14.77100.424.2900.333.1228.110.0415.430.00.060.05.94-36.9421.43-13.944.38010.3222.420.31-3.72
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)97.47-0.056.1900000000048.282.44.642.7852.75150.4543.760.8311.9524.54-0.3819.7828.04-16.15-16.573.74-6.5-9.440000.79-8.146.7627.920.0-0.6821.00.02.892.820.0-74.0123.812.9663.9147.626.064.02-3.63-232.48-31.5220.17-15.2971.510.150.98-1.91
23Q3 (19)97.520.228.9900000000047.155.93-7.551.82-38.72-60.043.47.679.5724.6410.0225.0833.445.86-12.34.01.78-7.620000.8624.6424.6427.920.0-0.6821.00.02.892.820.0-74.0121.079.461.5844.94.221.352.74200.0437.2523.8144.1375.720.151.370.49
23Q2 (18)97.313.0713.4900000000044.5116.03-8.682.971385.05.6940.3112.47-8.3422.3915.123.7831.59-9.59-18.583.93-2.72-8.180000.69-10.390.027.920.0-0.6821.02.892.892.82-74.01-74.0119.26117.38126.5943.087.48.38-2.7413.5644.216.52190.33360.170.151.59-0.38
23Q1 (17)94.412.85-2.900-100.000000038.36-16.86-14.550.2-81.98-74.3635.84-8.31-9.6519.45-5.061.6934.943.96-14.054.04-2.18-7.130000.774.055.4827.92-0.68-0.6820.410.07.8810.850.030.728.86-38.98-55.9640.11-12.39-15.27-3.17-14.8652.45.69-51.62-57.730.15-5.68-1.81
22Q4 (16)91.792.58-9.8900000000046.14-9.53-18.291.11-75.6-75.1139.09-1.31-12.920.494.03-4.2333.61-11.85-13.114.13-4.62-3.50000.747.250.028.110.00.020.410.07.8810.850.030.7214.5211.35-36.7945.783.34-8.79-2.76-641.1874.4211.76-13.21-3.450.163.46-33.69
22Q3 (15)89.484.36-13.5300000000051.04.64-5.084.5561.9223.6439.61-9.94-4.6519.70-8.71-6.4838.13-1.730.634.331.17-0.230000.690.043.7528.110.00.020.410.07.8810.850.030.7213.0453.41-30.0444.311.45-3.40.51110.39104.7813.55277.4470.010.150.49-37.65
22Q2 (14)85.74-11.82-16.260-100.0000000048.748.58-6.772.81260.26-26.6343.9810.862.3321.5812.79-5.0538.8-4.5520.684.28-1.61-3.60000.69-5.4835.2928.110.00.020.417.8810.0910.8530.72129.878.5-57.75-55.0739.75-16.03-5.76-4.9126.2853.153.59-73.33-57.460.150.13-38.94
22Q1 (13)97.23-4.55-3.2212.430000000044.89-20.51-5.080.78-82.51-74.3439.67-11.612.2919.13-10.59-13.3540.655.0936.464.351.64-5.020000.73-1.3565.9128.110.00.018.920.02.058.30.075.8520.12-12.4133.3347.34-5.6823.44-6.6638.2820.8113.4610.51101.50.15-36.3-40.08
21Q4 (12)101.87-1.561.9100000000056.475.128.524.4621.2184.0844.888.0427.3921.391.59-4.2938.682.0851.394.28-1.38-8.350000.7454.17105.5628.110.00.018.920.02.058.30.075.8522.9723.2390.6250.199.4442.14-10.79-1.12-30.7912.1852.82220.530.24-2.73-6.35
21Q3 (11)103.481.069.0900000000053.732.7717.783.68-3.9296.7941.54-3.3513.5621.06-7.32-11.7237.8917.8545.844.34-2.25-7.860000.48-5.8871.4328.110.00.018.922.052.058.375.8575.8518.64-1.4874.745.868.7235.16-10.67-1.81-47.387.97-5.57132.360.24-1.58-3.21
21Q2 (10)102.391.912.5200000000052.2810.5534.713.8325.99129.3442.9810.8326.0422.732.944.9232.157.9239.64.44-3.06-6.720000.5115.9188.8928.110.00.018.540.00.04.720.00.018.9225.38115.042.189.9931.57-10.48-24.61-62.998.4426.35256.120.25-1.74-1.07
21Q1 (9)100.470.511.600000000047.297.6261.793.0493.63366.6738.7810.0828.7522.08-1.2424.1129.7916.5924.384.58-1.93-7.10000.4422.2251.7228.110.00.018.540.05.464.720.0277.615.0925.23-8.3838.358.618.64-8.41-1.94-101.686.6875.79-45.690.25-0.440.4
20Q4 (8)99.965.384.6300000000043.94-3.6810.741.57-16.04137.8835.23-3.69-4.1122.35-6.2910.2425.55-1.668.914.67-0.85-6.970000.3628.5720.028.110.00.018.540.05.464.720.0277.612.0512.93-31.5735.314.07-3.13-8.25-13.95-77.043.810.79-70.660.250.532.41
20Q3 (7)94.86-5.02-2.1500000000045.6217.55-8.251.8711.98-51.836.587.27-11.2123.8610.14025.9812.81-5.464.71-1.05-9.940000.283.7-6.6728.110.00.018.540.05.464.720.0277.610.6721.25-37.7833.935.83-5.7-7.24-12.6-662.113.4344.73-78.830.250.593.09
20Q2 (6)99.870.990.7600000000038.8132.77-23.451.67246.49-58.5634.113.21-20.0521.6621.76023.03-3.84-25.494.76-3.45-12.340000.27-6.9-3.5728.110.00.018.545.465.464.72277.6277.68.8-46.57-33.6332.06-9.18-0.12-6.43-54.2-10816.672.37-80.73-82.210.25-0.271.69
20Q1 (5)98.893.51-0.5900000000029.23-26.34-28.85-1.14-272.73-212.8730.12-18.02-9.617.79-12.28023.952.09-25.974.93-1.79-10.530000.29-3.33-3.3328.110.00.017.580.06.611.250.0-66.6716.47-6.4715.2635.3-3.162.23-4.1710.52-1637.512.3-5.02-12.460.251.55-3.28
19Q4 (4)95.54-1.440.0000.0000.0000.039.68-20.190.00.66-82.990.036.74-10.830.020.2800.023.46-14.630.05.02-4.020.0000.00.30.00.028.110.00.017.580.00.01.250.00.017.612.680.036.451.310.0-4.66-390.530.012.95-20.060.00.251.20.0

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