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)14.868.0788.34-20.841.08000325.74-18.614.56-36.2284.5511.2225.9636.6593.93-15.350.35-2.78000023.276.59.4210.3009.0-18.5518.42-6.022.694.2611.69-14.230.000
2022 (9)13.75-14.86111.616.270000400.23-4.817.15-18.5676.02-20.7118.99-16.7110.9628.190.360.04.56-21.110021.852.28.5411.340011.053.5619.66.932.58-9.1513.630.890.000
2021 (8)16.15-3.6495.9810.730000420.4522.228.7886.0295.872.3522.80-16.2686.5635.720.36-2.75.7800021.380.07.676.820010.6765.6818.3334.582.84-17.213.5136.880.000
2020 (7)16.7639.7886.6857.260000344.0127.444.72104.3393.6730.9727.232.7763.7852.40.37-2.63000021.380.07.183.31006.4465.1313.6225.533.4358.069.8762.60.000
2019 (6)11.99-12.155.12-25.320000269.93-13.152.31-43.2471.52-12.0226.501.341.85-27.990.380.0000021.380.06.956.27003.9-30.8510.85-10.922.17382.226.07-0.330.000
2018 (5)13.6421.6873.8137.50000310.812.714.07-5.7981.2928.526.1614.0158.124.420.38-52.5000021.380.06.547.04005.64-7.6912.18-0.410.45-90.176.09-43.030.000
2017 (4)11.21-3.9453.6830.740000275.7623.844.3247.4463.2617.9822.94-4.7455.6634.70.8-1.23000021.380.06.114.98006.1127.5612.2315.274.58-13.0910.696.260.010
2016 (3)11.67-1.7741.06-13.320000222.67-5.822.93-13.3153.62-5.9824.08-0.1741.324.930.81-1.22000021.380.05.826.2004.79-8.9410.61-1.215.27-32.9510.06-23.320.000
2015 (2)11.88-16.2847.3713.00000236.44-15.353.38-7.457.03-2.4324.1215.2639.38-9.10.82-1.2000021.380.05.487.03005.26-5.0510.740.757.8619.0913.128.070.000
2014 (1)14.1932.1241.9210.98.87000279.31-7.293.6558.758.45-12.1620.93-5.2543.3216.640.83-1.19000021.380.095.124.7005.5428.8410.6616.06.6124.4912.1467.680.000
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)14.86-18.938.0788.34-10.13-20.841.08-49.3000082.81-9.1-4.070.31-84.1-75.284.55-7.6111.2225.96-6.6136.6593.93-0.83-15.350.35-2.78-2.7800-100.000023.271.976.59.420.010.30009.03.09-18.5518.421.49-6.022.69-32.414.2611.69-8.03-14.230.0000
23Q3 (19)18.3334.2931.4998.311.62-18.792.130000091.115.655.371.9568.137.3291.5121.415.8527.7919.734.0794.722.27-20.270.360.00.00-100.0-100.000022.820.714.499.420.010.30008.7334.72-10.7418.1514.15-0.933.98-3.413.3912.7119.91-4.360.0000
23Q2 (18)13.6512.62-2.8588.07-2.71-22.8100000078.777.82-26.421.161.75-45.2875.375.29-29.5923.2214.47-4.6892.62-13.55-13.910.360.00.02.5-37.19-47.2600022.662.634.099.4210.310.30006.4815.1-22.415.912.13-5.924.1232.0593.4310.621.141.150.0000
23Q1 (17)12.12-11.855.3990.52-18.89-16.8300000073.06-15.36-39.311.14-8.8-51.6971.58-5.84-40.2520.286.79-26.15107.14-3.4427.960.360.00.03.98-12.72-24.0500022.081.052.328.540.011.340005.63-49.051.6214.18-27.657.423.1220.930.328.75-35.81.160.0000
22Q4 (16)13.75-1.36-14.86111.6-7.816.2700000086.32-0.16-16.291.25-11.97-31.3276.02-12.06-20.7118.99-8.37-16.7110.96-6.628.190.360.00.04.56-0.22-21.1100021.850.052.28.540.011.3400011.0512.993.5619.66.996.932.58-26.5-9.1513.632.560.890.0000
22Q3 (15)13.94-0.78-6.63121.046.0841.6500000086.46-19.24-20.631.42-33.02-44.7586.45-19.24-13.1820.73-14.89-12.74118.810.4376.630.360.0-2.74.57-3.59-20.6600021.840.322.158.540.011.340009.7817.139.5218.328.410.363.5164.7927.6413.2926.8113.780.0000
22Q2 (14)14.0522.17-1.33114.14.8352.99000000107.06-11.063.222.12-10.17-13.82107.05-10.6414.8424.36-11.319.24107.5828.4866.170.360.0-2.74.74-9.54000021.770.881.828.5411.3418.940008.3550.7222.0816.928.0320.462.13-31.51-16.4710.4821.1611.610.0000
22Q1 (13)11.5-28.79-13.01108.8413.437.13000000120.3816.7415.02.3629.6722.28119.7924.9527.3327.4720.4512.8383.73-3.2750.620.360.0-2.75.24-9.34000021.580.940.947.670.06.820005.54-48.0827.0613.2-27.9914.383.119.51-8.538.65-35.9711.470.0000
21Q4 (12)16.158.17-3.6495.9812.3210.73000000103.12-5.331.311.82-29.1836.8495.87-3.722.3522.80-4.02-16.2686.5628.6935.720.36-2.7-2.75.780.35000021.380.00.07.670.06.8200010.6719.4865.6818.3310.4234.582.843.27-17.213.5115.6736.880.0000
21Q3 (11)14.934.855.8185.4514.5711.18000000108.935.020.952.574.4773.6599.576.8112.0823.766.55-16.7767.263.8951.380.370.00.05.760000021.380.00.07.676.826.820008.9330.5673.416.618.3234.632.757.84-31.2511.6824.3927.650.0000
21Q2 (10)14.247.7211.2574.58-6.0437.88000000103.72-0.9243.842.4627.4676.9893.22-0.9138.4922.30-8.41-8.8664.7416.4622.150.370.00.000000021.380.00.07.180.00.00006.8456.8888.9514.0321.5829.792.55-25.0-61.019.3921.01-7.580.0000
21Q1 (9)13.22-21.12-7.7579.37-8.4336.94000000104.682.8468.241.9345.11278.4394.080.4437.1624.34-10.6-5.1655.59-12.8428.060.370.00.000000021.380.00.07.180.03.310004.36-32.381.6711.54-15.2723.423.4-0.87-33.077.76-21.383.740.0000
20Q4 (8)16.7618.7839.7886.6812.7857.26000000101.79-5.6647.51.33-10.14786.6793.675.4430.9727.23-4.612.7663.7843.5552.40.370.0-2.6300000021.380.00.07.180.03.310006.4425.0565.1313.6210.4625.533.43-14.2558.069.877.8762.60.0000
20Q3 (7)14.1110.233.3776.8642.135.89000000107.949.6350.31.486.4770.1188.8431.9924.7628.5416.67044.43-16.174.890.370.0-2.6300000021.380.00.07.180.03.310005.1542.2737.3312.3314.0615.234.0-38.8439.869.15-9.9438.430.0000
20Q2 (6)12.8-10.6837.9354.09-6.6812.7600000072.1115.912.31.39172.55162.2667.31-1.875.0724.46-4.68053.022.096.640.370.0-2.6300000021.380.00.07.183.313.310003.6250.8325.6910.8115.619.976.5428.74284.7110.1635.83121.830.0000
20Q1 (5)14.3319.52-4.3457.965.15-9.5200000062.22-9.84-4.160.51240.0-32.068.59-4.1-4.5225.67-3.13043.413.73-11.980.37-2.63-2.6300000021.380.00.06.950.06.270002.4-38.46-62.449.35-13.82-27.695.08134.1129.867.4823.23-13.020.0000
19Q4 (4)11.99-12.160.055.12-2.550.0000.0000.069.01-3.870.00.15-82.760.071.520.440.026.5000.041.85-1.20.00.380.00.0000.0000.021.380.00.06.950.00.0000.03.94.00.010.851.40.02.17-24.130.06.07-8.170.00.0000.0

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