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)14.76-5.750000008.88-33.482.3-44.711.0720.2212.0580.741.13-48.8700000.565.666.280.642.4620.590.21-36.364.28-16.086.95-6.96-0.2104.07-16.770.000
2022 (9)15.6681.8800000013.351.294.168.330.89-35.516.67-36.332.2143.5100000.5312.776.240.322.0422.890.3322.225.131.117.4728.57-0.2104.8937.360.000
2021 (8)8.61123.6400000013.1881.793.84141.511.3872.510.47-5.111.54140.6200000.47-12.966.2225.41.6610.670.2742.113.89111.415.8164.59-0.3303.56126.750.000
2020 (7)3.857.840000007.250.281.5911.970.811.1111.0310.80.64-5.8800000.54-16.924.96-8.821.510.290.1926.671.8415.723.5314.24-0.2701.5712.140.000
2019 (6)3.57-14.590000007.2311.571.4217.360.72-19.19.96-27.490.68-12.8200000.65-14.475.441.31.369.680.1515.381.5913.573.0911.96-0.1901.412.00.000
2018 (5)4.1824.40000006.48-7.431.2122.220.89-3.2613.734.50.78-3.700000.76-23.235.371.131.248.770.1301.420.692.7620.52-0.1501.2521.360.000
2017 (4)3.3613.90000007.08.360.9959.680.922.2213.14-5.660.8139.6600000.99-28.785.310.951.145.56001.1652.632.2924.46-0.1301.0332.050.000
2016 (3)2.953.150000006.463.360.620.00.9-8.1613.93-11.150.58-37.6300001.39-20.575.261.541.086.93000.76-9.521.84-1.080.02-66.670.78-13.330.000
2015 (2)2.86-34.250000006.2532.980.62-6.060.9871.9315.6829.290.9345.3100001.7596.635.18-1.711.016.32000.84-21.51.86-7.460.0600.9-15.890.000
2014 (1)4.356.10.27000004.7-18.970.66-35.920.570.012.1323.40.64-15.7900000.89-21.245.27-1.310.9513.1001.07-28.192.01-18.62001.07-28.190.000
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)14.765.2-5.750000000002.4513.43-20.20.6615.79-26.671.0740.7920.2212.0550.6280.741.13-16.91-48.870000000.56-1.755.666.280.00.642.460.020.590.210.0-36.364.2818.23-16.086.9510.49-6.96-0.21-61.540.04.0716.62-16.770.0000
23Q3 (19)14.03-17.231.010000000002.16-2.7-30.770.57-5.0-43.560.765.56-18.288.0016.2224.731.36-26.49-46.030000000.57-3.399.626.280.00.642.460.020.590.210.0-36.363.6218.69-13.816.299.97-4.26-0.1331.58-8.333.4922.03-14.460.0000
23Q2 (18)16.952.7333.570000000002.228.29-37.460.627.66-44.440.725.88-40.56.8819.35-14.161.85-15.53-25.70000000.593.5118.06.280.00.642.4620.5920.590.21-36.36-36.363.05-45.24-4.395.72-27.962.88-0.1917.3917.392.86-46.44-3.380.0000
23Q1 (17)16.55.3611.340000000002.05-33.22-43.210.47-47.78-59.830.68-23.6-45.165.77-13.49-32.882.19-0.9-5.60000000.577.5518.756.280.640.642.040.022.890.330.022.225.579.2210.087.946.2913.75-0.23-9.5217.865.349.211.720.0000
22Q4 (16)15.6612.7481.880000000003.07-1.6-27.250.9-10.89-26.830.89-4.3-35.516.673.94-36.282.21-12.343.510000000.531.9212.776.240.00.322.040.022.890.330.022.225.121.4331.117.4713.728.57-0.21-75.036.364.8919.8537.360.0000
22Q3 (15)13.899.4696.740000000003.12-12.11-15.91.01-6.48-17.890.93-23.14-13.086.41-20.01-32.812.521.2110.00000000.524.04.06.240.00.322.040.022.890.330.022.224.231.6657.896.5718.1743.45-0.1247.8362.54.0837.8474.360.0000
22Q2 (14)12.69-14.3795.530000000003.55-1.6622.841.08-7.6942.111.21-2.4210.08.02-6.69-31.842.497.33352.730000000.54.17-5.666.240.00.322.0422.8936.00.3322.2273.683.19-36.96-1.245.56-20.3413.24-0.2317.8628.122.96-38.081.720.0000
22Q1 (13)14.8272.13184.450000000003.61-14.4552.321.17-4.8888.711.24-10.1447.628.59-17.87-14.372.3250.65321.820000000.482.13-15.796.240.320.321.660.010.670.270.042.115.0630.08104.866.9820.1468.19-0.2815.153.454.7834.27119.270.0000
21Q4 (12)8.6121.95123.640000000004.2213.7588.391.230.0108.471.3828.9772.510.469.61-5.181.5428.33140.620000000.47-6.0-12.966.220.025.41.660.010.670.270.042.113.8946.24111.415.8126.8664.59-0.33-3.12-22.223.5652.14126.750.0000
21Q3 (11)7.068.78137.710000000003.7128.37100.541.2361.84192.861.07-2.7321.599.55-18.87-26.131.2118.18100.00000000.5-5.66-12.286.220.025.41.6610.6710.670.2742.1142.112.66-17.65111.114.58-6.7255.78-0.320.0-39.132.34-19.59127.180.0000
21Q2 (10)6.4924.5791.450000000002.8921.9451.310.7622.58105.411.130.9523.611.7617.23-9.850.550.014.580000000.53-7.02-11.676.220.025.41.50.00.00.190.00.03.2330.77284.524.9118.3194.07-0.32-10.34-60.02.9133.49354.690.0000
21Q1 (9)5.2135.3252.340000000002.375.889.60.625.08181.820.845.021.7410.04-9.05-0.810.55-14.06-20.290000000.575.56-9.526.2225.412.891.50.010.290.190.026.672.4734.2436.464.1517.5625.38-0.29-7.41-70.592.1838.8532.930.0000
20Q4 (8)3.8529.637.840000000002.2421.0824.440.5940.4868.570.8-9.0911.1111.03-14.6110.960.646.67-5.880000000.54-5.26-16.924.960.0-8.821.50.010.290.190.026.671.8446.0315.723.5320.0714.24-0.27-17.39-42.111.5752.4312.140.0000
20Q3 (7)2.97-12.39-8.90000000001.85-3.14-0.540.4213.5116.670.88-1.12-8.3312.92-0.9800.625.0-27.710000000.57-5.0-17.394.960.0-8.821.50.010.290.190.026.671.2650.01.612.9416.217.3-0.23-15.0-76.921.0360.94-7.210.0000
20Q2 (6)3.39-0.88-24.50000000001.9152.80.00.3768.18-2.630.8928.99-19.8213.0528.9900.48-30.43-42.170000000.6-4.76-16.674.96-9.98-8.821.510.2910.290.1926.6726.670.84-53.59-4.552.53-23.565.86-0.2-17.65-53.850.64-60.98-14.670.0000
20Q1 (5)3.42-4.2-14.070000000001.25-30.56-25.150.22-37.14-35.290.69-4.17-21.5910.121.7400.691.47-21.590000000.63-3.08-14.865.511.291.291.360.09.680.150.015.381.8113.844.623.317.126.77-0.1710.53-21.431.6417.143.140.0000
19Q4 (4)3.579.510.0000.0000.0000.01.8-3.230.00.35-2.780.00.72-25.00.09.9400.00.68-18.070.0000.0000.00.65-5.80.05.440.00.01.360.00.00.150.00.01.5928.230.03.0912.770.0-0.19-46.150.01.426.130.00.0000.0

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