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)132.4420.23-11.32184.626.18-10.1737.13-2.19-62.01000535.9924.115.9235.8622.0645.1897.1817.5417.255.3015.6210.1381.9310.111.1439.7717.04-12.17580.9930.4253.841114.1351.6844.94372.335.85.8334.990.02.7500-100.0121.8341.8336.06456.818.545.33.243500.012.5125.0745.4535.330.09-20.43-20.3
23Q3 (19)110.16-1.93-6.59146.339.6-37.6737.960.64-39.29000431.87-0.826.7229.38-3.23.4982.680.415.314.58-1.1-2.7274.4112.16-0.1133.98-24.35-20.27445.49-0.257.73734.54-1.68-5.78351.920.00.0334.990.02.7500-100.085.952.0137.9420.887.53.520.09-98.64-77.585.9936.1737.170.121.382.2
23Q2 (18)112.33-21.23-26.46104.8-31.99-44.5537.72-61.4-39.86000435.461.235.3130.3511.791.3782.340.074.994.64-1.16-3.3666.34-15.9618.3644.920.382.91446.5916.877.78747.07-1.36-5.53351.920.00.0334.992.752.750-100.0-100.056.51-51.1665.82391.5-14.893.486.6454.421009.5963.15-47.3889.360.11-2.271.53
23Q1 (17)142.61-4.51-2.65154.1-25.01-3.5197.71-0.023479.12000430.15-14.998.1127.159.92-0.2982.28-0.726.114.69-2.55-2.8778.94-2.5631.0444.75-1.17-2.06382.131.19-16.9757.36-1.48-5.52351.920.00.0326.030.03.518.230.0-25.59115.7129.23-15.85459.986.03-3.574.349.31121.95120.0129.851.770.121.18.03
22Q4 (16)149.3526.64-3.03205.5-12.440.297.7356.293479.85000506.0125.0412.4824.7-13.0-0.3282.885.576.754.812.12-3.2381.018.7525.7945.286.241.25377.65-8.68-17.96768.71-1.39-5.48351.920.00.0326.030.03.518.230.0-25.5989.5443.75-18.81433.816.71-3.552.88620.0115.892.4247.420.390.122.048.86
22Q3 (15)117.93-22.8-6.89234.724.185.0162.53-0.3646.18000404.68-2.138.2328.39-5.180.0778.510.14.174.71-1.75-6.4974.4932.918.7142.62-2.36-1.64413.54-0.2-10.3779.58-1.42-5.43351.920.00.16326.030.03.518.230.0-25.5962.2982.78-26.95406.557.45-4.290.4154.79102.0762.6987.98-4.940.110.79.43
22Q2 (14)152.754.27-3.03189.018.3553.6662.722197.44113.48000413.493.927.6229.949.955.4278.431.154.74.80-0.66-8.1856.05-6.9642.8843.65-4.463.73414.35-9.89-5.08790.77-1.35-5.38351.920.00.19326.033.53.518.23-25.59-25.5934.08-75.22-40.11378.35-20.68-4.56-0.7396.2796.0833.35-71.72-12.880.113.989.56
22Q1 (13)146.49-4.8929.01159.7-22.1469.892.730.0-90.7000397.88-11.5512.6727.239.89-3.8877.54-0.139.574.83-2.91-6.9960.24-6.4629.2145.692.179.38459.83-0.115.22801.61-1.43-5.31351.920.00.19315.00.04.4124.50.00137.5124.68-14.89477.026.052.97-19.59-7.4614.9117.9228.09-14.880.111.8815.23
21Q4 (12)154.0221.6142.9205.1-8.23109.292.73-67.42-90.7000449.8620.3217.0824.78-12.6517.7277.643.01-0.784.97-1.32-15.5664.42.6311.6944.723.21-2.63460.32-0.155.21813.28-1.34-5.18351.920.160.19315.00.04.4124.50.00110.2929.34-17.08449.795.893.47-18.235.6425.5992.0639.59-15.160.112.5814.82
21Q3 (11)126.65-19.621.1223.581.7148.018.38-71.48-63.61000373.9-2.6819.6728.37-0.110.6475.370.611.225.04-3.52-12.9962.7559.9528.4543.332.97-6.19461.025.6121.37824.32-1.37-5.24351.350.030.03315.00.04.4124.50.0085.2749.86-17.45424.777.154.88-19.32-3.76-29.0665.9572.28-25.330.100.8214.35
21Q2 (10)157.5338.7391.25123.030.856.1329.380.03869.64000384.218.822.5928.40.25-6.8274.915.85-0.795.220.62-11.3639.23-15.855.4942.080.74-10.09436.52-0.118.13835.75-1.28-5.2351.240.00.09315.04.414.4124.50056.9-64.78-16.18396.41-14.437.26-18.6219.11-242.9138.28-72.37-38.70.109.3712.79
21Q1 (9)113.555.3524.7794.0-4.08-55.0929.370.07869.31000353.13-8.110.8628.3334.58-14.5470.77-9.56-2.715.19-11.85-9.7946.62-19.1523.6641.77-9.06-4.85437.02-0.128.13846.6-1.29-4.8351.240.00.09301.70.04.3200-100.0161.5621.46-0.41463.276.572.4-23.026.04-105.9138.5427.67-8.280.091.5211.18
20Q4 (8)107.783.0624.4198.0-35.1-39.7729.3527.44868.65000384.2422.9812.6521.05-25.33-28.6778.255.090.095.891.68-6.2757.6618.031.6945.93-0.562.94437.5315.1878.66857.67-1.445.18351.240.00.09301.70.04.3200-100.0133.0128.773.03434.717.343.68-24.5-63.66-658.09108.5122.86-18.710.092.1510.83
20Q3 (7)104.5826.96-19.7151.030.28-3.6423.03660.07-52.05000312.43-0.321.3528.19-7.51-13.3474.46-1.39-3.815.79-1.71048.8531.353.7846.19-1.30.02379.86-5.9146.94869.87-1.3345.38351.240.090.47301.70.04.3200-100.0103.2952.172.74405.09.583.65-14.97-175.69-5657.6988.3241.43-11.930.09-0.554.12
20Q2 (6)82.37-9.4921.58115.9-44.62197.183.030.0-93.69000313.42-1.65.8330.48-8.05-4.9375.513.810.555.892.41037.19-1.35-8.7646.86.616.0403.71-0.1240.51881.56-0.8745.39350.940.01.19301.74.324.320-100.0-100.067.88-58.16-0.19369.58-18.313.18-5.4351.43-148.162.45-58.66-21.250.097.81-0.4
20Q1 (5)91.015.0616.1209.328.64336.043.030.0-93.69000318.53-6.616.6333.1512.337.9572.74-6.96-0.635.75-8.42037.7-33.51-4.843.9-1.610.11404.1865.0525.17889.3150.5344.95350.940.02.21289.220.04.950.950.0-73.83162.2325.66-19.12452.417.9-5.71-11.18-354.67-569.75151.0513.15-25.580.081.2-4.17
19Q4 (4)86.63-33.480.0162.73.830.03.03-93.690.0000.0341.0810.650.029.51-9.280.078.180.990.06.2800.056.720.460.044.62-3.380.0244.89-5.270.0590.78-1.270.0350.940.390.0289.220.00.00.950.00.0129.128.410.0419.277.310.04.391788.460.0133.4933.120.00.08-4.040.0
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)132.44-11.32184.6-10.1737.13-62.01001833.486.47122.7411.3297.1817.255.3010.1381.931.1439.77-12.17580.9953.841114.1344.94372.335.8334.992.7500121.8336.06456.815.33.2412.5125.0735.330.09-20.3
2022 (9)149.35-3.03205.50.297.733479.85001722.0610.31110.260.3582.886.754.81-3.2381.0125.7945.281.25377.65-17.96768.71-5.48351.920.0326.033.518.23-25.5989.54-18.81433.81-3.552.88092.420.390.128.86
2021 (8)154.0242.9205.1109.292.73-90.7001561.117.5109.88-2.6577.64-0.784.97-15.5664.411.6944.72-2.63460.325.21813.28-5.18351.920.19315.04.4124.50110.29-17.08449.793.47-18.23092.06-15.160.1114.82
2020 (7)107.7824.4198.0-39.7729.35868.65001328.616.78112.87-9.5778.250.095.89-6.2757.661.6945.932.94437.5378.66857.6745.18351.240.09301.74.3200133.013.03434.713.68-24.50108.51-18.710.0910.83
2019 (6)86.6315.52162.758.423.03-95.55001244.214.79124.81-8.5178.181.936.28-2.7356.743.6944.620.61244.89-26.48590.78-4.98350.942.5289.224.950.95-73.83129.1-23.85419.27-6.574.390133.49-20.820.08-7.63
2018 (5)74.9913.07102.76.2968.03-56.4001187.321.33136.42-3.8876.7-47.746.46-48.4339.46-8.9144.35-0.52333.0817.52621.76-4.89342.380.09275.585.433.63-47.39169.5415.06448.757.97-0.950168.5917.30.090.15
2017 (4)66.32-13.9396.6230.11156.03149.53001171.710.45141.92-7.36146.78-4.7912.53-5.2143.326.3944.58-1.26283.42-33.95653.739.54342.080.0261.396.236.9-41.23147.35-7.03415.64-0.16-3.630143.72-5.20.092.96
2016 (3)77.05-10.1974.26-47.7862.53-39.1001166.470.43153.2-2.33154.16-1.9213.22-2.3440.72-2.7745.15135.89429.0862.05596.78-4.37342.080.0246.076.8111.74287.46158.5-13.44416.31-0.05-6.90151.6-11.540.09-0.77
2015 (2)85.798.54142.21-27.55102.68365.04001161.443.13156.864.53157.184.6113.531.4441.8830.4319.1453.0264.78-5.35624.022.02342.080.0230.386.963.030183.11-7.55416.520.74-11.740171.37-12.130.09-6.57
2014 (1)79.04-0.63196.28-36.0922.08120.8001126.243.89150.06-3.7150.252.6813.34-1.1632.11-15.0812.51-52.05279.7666.59611.6911.55342.080.0215.3811.8200198.06-10.67413.44-0.21-3.030195.03-13.640.09406.23

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