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)9.02-22.1700000027.79-13.454.36-3.544.79-36.9717.24-27.182.71-6.2300000.03-25.08.056.912.1726.160.62-24.3910.0510.4412.8410.31-0.7309.329.910.000
2022 (9)11.590.09002.964833.330032.1139.854.52451.227.629.4723.67-7.422.89-3.9900000.04-42.867.530.01.726.170.8232.269.161.6311.6447.72-0.6208.4876.30.000
2021 (8)11.5814.77000.060.00022.96-25.550.82-64.195.8713.3225.5752.213.0119.44003.24-1.820.0740.07.530.01.6216.550.62-25.35.63-13.787.88-9.94-0.8204.81-18.610.000
2020 (7)10.0916.380.22-92.250.060.00030.8427.182.2962.415.18-5.9916.80-26.082.52-10.320.22-12.03.3547.060.050.07.530.01.3911.20.8380.436.5316.48.7519.54-0.6205.9123.640.000
2019 (6)8.6746.952.84-2.070.06-14.290024.25-0.331.4195.835.5112.4522.7212.822.81-24.050.25-16.670.51-12.070.0525.07.530.01.255.930.46-41.775.6128.977.3215.82-0.8304.7816.30.000
2018 (5)5.94.612.9176.190.07-81.580024.339.10.7204.915.2920.145.673.7-2.120.300.58-6.450.04-42.867.531.211.180.00.793.954.3525.366.3216.61-0.2404.1144.720.000
2017 (4)5.64-1.571.05250.00.38533.330022.3-31.89-0.2304.25-30.4419.062.123.78-25.0000.62-39.220.07-36.367.440.01.1834.090.7665.223.47-41.685.42-25.65-0.6302.84-44.420.000
2016 (3)5.73174.160.3-81.710.060.00032.7436.32.9906.1133.718.66-1.915.04-20.63001.02-3.770.110.07.442.060.880.00.460.05.95101.017.2969.53-0.8405.1154.850.000
2015 (2)2.09-28.421.64203.70.06-92.310024.0228.66-0.704.5737.6519.036.996.35-3.64001.0632.50.1137.57.291.670.8820.550.460.02.96-35.514.3-25.610.34-32.03.3-35.170.000
2014 (1)2.92-47.860.5400.78680.00018.67-19.141.49-61.893.32-24.3717.78-6.476.5933.4000.8-13.040.0814.297.170.990.73114.710.460.04.59-13.885.78-5.710.5400.05.09-6.260.000
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)9.02-24.2-22.170000-100.0-100.00008.059.823.870.45-75.14-40.04.79-4.96-36.9717.24-5.99-27.22.71-2.52-6.230000000.03-25.0-25.08.050.06.912.170.026.160.620.0-24.3910.054.810.4412.843.6310.31-0.73-65.91-17.749.321.869.910.0000
23Q3 (19)11.9-9.16-13.330000.01-99.6600007.3312.25-4.061.8121.480.565.04-10.48-33.2518.33-9.47-24.792.7823.01-12.0300000-100.00.0433.33-20.08.056.916.912.170.026.160.620.0-24.399.5923.2614.7112.3917.1113.67-0.4438.8926.679.1529.617.910.0000
23Q2 (18)13.1-1.512.640002.980.345860.00006.5311.05-32.121.49148.33-0.675.63-5.22-35.6620.255.32-33.412.26-11.72-28.0300000-100.00.03-25.0-40.07.530.00.02.1726.1626.160.62-24.39-24.397.7818.7818.7810.5816.3916.39-0.72-26.32-2.867.0618.0620.680.0000
23Q1 (17)13.314.7527.880002.970.344850.00005.88-24.13-17.070.6-20.030.435.94-21.84-16.5719.23-18.78-32.782.56-11.42-26.0100000-100.00.040.0-33.337.530.00.01.720.06.170.820.032.266.55-28.0222.669.09-21.9119.76-0.578.06-11.765.98-29.4823.810.0000
22Q4 (16)11.59-15.590.090002.9604833.330007.751.4417.070.75-58.3329.317.60.6629.4723.68-2.88-7.392.89-8.54-3.990000-100.0-100.00.04-20.0-42.867.530.00.01.720.06.170.820.032.269.18.8561.6311.646.7947.72-0.62-3.3324.398.489.2876.30.0000
22Q3 (15)13.7318.0625.50000-100.0-100.00007.64-20.5840.441.820.01025.07.55-13.7153.1424.38-19.8416.213.160.6426.40002.940.34-9.540.050.0150.07.530.00.01.720.06.170.820.032.268.3627.6366.210.919.9149.73-0.614.2931.827.7632.6586.990.0000
22Q2 (14)11.6311.8314.9200-100.00.05-16.67-16.670009.6235.6867.61.5226.09782.358.7522.8968.2730.416.3260.723.14-9.2540.1800-100.02.93-9.29-9.850.05-16.6766.677.530.00.01.726.1723.740.8232.26-1.26.5522.6635.059.0919.7628.57-0.7-37.2510.265.8521.1243.730.0000
22Q1 (13)10.4-10.192.8700-100.00.060.00.00007.097.137.40.46-20.69611.117.1221.2942.1228.6111.8977.233.4614.9543.5700-100.03.23-0.31-0.920.06-14.2950.07.530.00.01.620.016.550.620.0-25.35.34-5.1516.347.59-3.6811.45-0.5137.821.544.830.4222.590.0000
21Q4 (12)11.585.8514.7700-100.00.060.00.00006.6221.69-7.540.58262.5123.085.8719.0713.3225.5721.8752.263.0120.419.4400-100.03.24-0.31-1.820.07250.040.07.530.00.01.620.016.550.620.0-25.35.6311.93-13.787.888.24-9.94-0.826.82-32.264.8115.9-18.610.0000
21Q3 (11)10.948.123.060-100.0-100.00.060.00.00005.44-5.23-42.250.16-5.88-84.764.93-5.19-39.820.9810.86-21.932.511.61-15.540-100.0-100.03.250.0606.520.02-33.33-60.07.530.00.01.6216.5516.550.62-25.3-25.35.033.71-19.787.282.97-14.25-0.88-12.82-4.764.151.97-23.570.0000
21Q2 (10)10.120.1-0.780.42100.0-82.050.060.00.00005.7411.24-38.280.17288.89-88.115.23.79-33.4218.9217.24-33.592.24-7.05-10.760.21-4.55-4.553.25-0.31577.080.03-25.0-40.07.530.00.01.390.00.00.830.00.04.855.66-6.917.073.82-4.85-0.78-20.017.894.073.3-4.460.0000
21Q1 (9)10.110.2-0.980.21-4.55-92.470.060.000005.16-27.933.82-0.09-134.6280.05.01-3.2830.8116.14-3.87-1.132.41-4.37-10.070.220.0-8.333.26-1.21552.00.04-20.0-20.07.530.00.01.390.011.20.830.080.434.59-29.716.996.81-22.1713.31-0.65-4.8427.783.94-33.3316.220.0000
20Q4 (8)10.0913.516.380.22-69.44-92.250.060.00.00007.16-23.995.450.26-75.24-50.05.18-36.75-5.9916.79-37.51-26.132.52-14.86-10.320.2210.0-12.03.3617.39547.060.050.00.07.530.00.01.390.011.20.830.080.436.534.1516.48.753.0619.54-0.6226.1925.35.918.8423.640.0000
20Q3 (7)8.89-12.8432.290.72-69.23-77.00.060.0-14.290009.421.2948.351.05-26.57150.08.194.8752.826.87-5.702.9617.9317.930.2-9.09-25.930.46-4.17-16.360.050.066.677.530.00.01.390.011.20.830.080.436.2720.3523.188.4914.2724.85-0.8411.58-265.225.4327.4611.730.0000
20Q2 (6)10.2-0.143.262.34-16.13-14.910.060-14.290009.387.1273.831.43417.782283.337.81103.9282.4828.4974.5302.51-6.34-5.280.22-8.33-24.140.48-4.0-15.790.050.025.07.530.00.01.3911.211.20.8380.4380.435.2121.4511.567.4323.6316.46-0.95-5.56-1483.334.2625.66-7.590.0000
20Q1 (5)10.2117.7696.352.79-1.76-12.810-100.0-100.00004.97-26.8-13.57-0.45-186.54-209.763.83-30.49-27.7416.33-28.1802.68-4.63-11.260.24-4.0-20.00.5-1.96-12.280.050.025.07.530.00.01.250.05.930.460.0-41.774.29-23.53-9.876.01-17.9-10.7-0.9-8.43-8900.03.39-29.08-28.630.0000
19Q4 (4)8.6729.020.02.84-9.270.00.06-14.290.0000.06.796.930.00.5223.810.05.512.80.022.7300.02.8111.950.00.25-7.410.00.51-7.270.00.0566.670.07.530.00.01.250.00.00.460.00.05.6110.220.07.327.650.0-0.83-260.870.04.78-1.650.00.0000.0

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