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)5.8178.772.25174.390.383700.00011.22-8.631.01-51.92.0-33.3317.83-27.041.5429.41001.17-36.760.410.06.0813.010.0300.120.01.01260.711.16190.02.442.093.4529.210.05-4.28
2022 (9)3.25550.00.8210.810.01-95.00012.2826.732.1556.253.027.6624.430.731.19-26.993.67-0.271.8576.190.41105.05.3822.83000.120.00.2800.402.391.72.6700.050
2021 (8)0.5-7.410.74-33.330.2900.0009.6934.580.3202.3564.3424.2522.111.6394.053.6801.051650.00.20.04.380.00.320.00.120.0-2.810-2.3702.350-0.460-0.020
2020 (7)0.54-10.01.1181.970.02-33.33007.2-10.78-0.1701.43-12.819.86-2.270.8412.0000.0600.2566.674.380.00.320.00.120.0-3.140-2.70-0.270-3.410-0.050
2019 (6)0.615.380.61-33.70.03-81.25008.07-0.250.0601.64-8.3820.32-8.150.75-29.910.010000.03-25.04.3819.020.320.00.120.0-2.980-2.540-0.280-3.260-0.040
2018 (5)0.52-42.860.92-3.160.16220.0008.09-11.39-0.8201.79-13.1122.13-1.941.0722.99000.33-29.790.04300.03.68-3.920.320.00.120.0-3.050-2.610-0.180-3.230-0.040
2017 (4)0.91-24.790.9566.670.05-16.67009.13-17.15-1.1802.06-14.8822.562.750.873.570.0100.4756.670.01-75.03.830.00.320.00.120.0-2.870-2.430-0.10-2.970-0.030
2016 (3)1.21-9.020.57-27.850.06100.00011.029.870.102.42-11.0321.96-19.020.84-8.7000.3-3.230.04-20.03.830.00.320.00.120.0-1.690-1.250-0.160-1.8500.000
2015 (2)1.336.40.79163.330.030.00010.03-12.48-0.7302.72-0.3727.1213.840.92-8.91000.31-8.820.05400.03.830.00.320.00.120.0-1.770-1.3400.06-60.0-1.7100.000
2014 (1)1.25-23.310.3-28.570.030.00011.467.61-0.4202.734.223.82-3.171.01-22.31000.34-8.110.0103.830.00.320.00.120.0-1.040-0.600.1587.5-0.8900.008.01
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)5.8118.3378.772.25136.84174.390.38171.433700.00001.9-17.39-43.62-0.27-203.85-151.922.0-23.08-33.3317.83-13.0-27.041.5450.9829.410-100.0-100.01.1744.44-36.760.41-2.380.06.080.013.010.030.000.120.00.01.01-21.09260.711.16-18.88190.02.44-3.942.093.45-9.6929.210.0587.26-4.28
23Q3 (19)4.91-8.91171.270.9543.94216.670.14250.0366.670002.3-32.94-25.570.26-51.85-73.742.6-19.0-4.4120.49-13.96-13.681.02-0.97-8.933.713.92-0.540.8184.098000.00.422.4413.516.080.013.010.030.000.120.00.01.2825.49656.521.4322.221400.02.5418.690.03.8220.8965.370.03-11.4992.89
23Q2 (18)5.3974.43241.140.66-33.33-19.510.0433.33-82.610003.43-4.465.860.5412.520.03.210.636.2923.81-0.79-12.481.03-21.37-30.873.57-2.99-3.770.44-79.53-52.690.41-2.38105.06.0813.0112.180.03000.120.00.01.0232.47182.931.1731.46205.412.14-11.93-13.363.16-1.25154.840.03-36.751851.36
23Q1 (17)3.09-4.921717.650.9920.7325.320.03200.0-86.960003.596.5339.150.48-7.69242.863.196.3318.5924.00-1.75-8.091.3110.08-14.943.680.27-3.162.1516.22119.390.422.44110.05.380.022.8300-100.00.120.00.00.77175.0127.50.89122.5137.712.431.67-5.083.219.851433.330.05-8.70
22Q4 (16)3.2579.56550.00.82173.3310.810.01-66.67-95.00003.379.0632.160.52-47.475100.03.010.2927.6624.432.930.631.196.25-26.993.67-1.61-0.271.8518400.076.190.4110.81105.05.380.022.8300-100.00.120.00.00.28221.74109.960.4463.64116.882.39-5.911.72.6715.58680.430.05277.37327.46
22Q3 (15)1.8114.56905.560.3-63.41-57.750.03-86.96-66.670003.09-4.6313.190.99120.0371.432.72-9.934.2123.73-12.76-21.251.12-24.83-31.293.730.541.080.01-98.92-99.00.3785.085.05.38-0.7422.8300-100.00.120.00.0-0.2381.391.87-0.1190.0995.42.542.8310.922.3186.29527.780.01795.4159.2
22Q2 (14)1.58829.41364.710.823.882.220.230.0187.50003.2425.5832.790.45221.43350.03.0212.2725.3127.214.18-9.351.49-3.25-14.373.71-2.370.00.93-5.1-2.110.20.00.05.4223.7423.740-100.0-100.00.120.00.0-1.2356.0759.54-1.1152.9757.312.47-3.527.391.24616.67267.570.000106.36
22Q1 (13)0.17-66.0-46.880.796.76-38.280.2315.0666.670002.581.1831.630.141300.002.6914.4736.5526.127.583.141.54-5.5214.933.83.2600.98-6.671125.00.20.05.264.380.00.00.320.00.00.120.00.0-2.80.3610.83-2.360.4212.592.568.941048.15-0.2447.8392.960.00100.0100.0
21Q4 (12)0.5177.78-7.410.744.23-33.330.2122.22900.00002.55-6.5966.670.01-95.24107.692.35-9.9664.3424.28-19.4522.41.630.094.053.68-0.2701.055.01650.00.20.00.04.380.00.00.320.00.00.120.00.0-2.810.7110.51-2.370.8412.222.352.62970.37-0.4614.8186.51-0.021.7854.04
21Q3 (11)0.18-47.06-79.780.7157.78-36.040.0912.5800.00002.7311.8930.00.21110.0333.332.618.333.8530.140.4214.841.63-6.32126.393.69-0.5401.05.261328.570.20.0900.04.380.00.00.320.00.00.120.00.0-2.836.916.29-2.398.087.722.29-0.43863.33-0.5427.0383.73-0.023.8355.85
21Q2 (10)0.346.2513.330.45-64.84-59.460.08166.6700002.4424.4911.420.10-23.082.4122.348.0730.0118.530.41.7429.8595.513.71000.951087.500.25.26900.04.380.00.00.320.00.00.120.00.0-3.043.18-3.75-2.63.7-4.422.3951.85776.47-0.7478.377.37-0.0255.9748.11
21Q1 (9)0.32-40.74-25.581.2815.3240.660.0350.0200.00001.9628.141.010100.0100.01.9737.7628.7625.3227.6723.961.3459.5236.730000.0833.3300.19-5.0850.04.380.00.00.320.00.00.120.00.0-3.140.0-2.61-2.70.0-3.05-0.270.06.9-3.410.0-1.79-0.05-10.52-13.67
20Q4 (8)0.54-39.33-10.01.110.081.970.02100.0-33.330001.53-27.14-12.57-0.13-44.44-160.01.43-26.67-12.819.83-24.43-2.530.8416.6712.000-100.00.06-14.2900.2900.0566.674.380.00.00.320.00.00.120.00.0-3.14-3.97-5.37-2.7-4.25-6.3-0.2710.03.57-3.41-2.71-4.6-0.055.64-34.48
20Q3 (7)0.89196.6741.271.110.079.030.010-80.00002.1-4.11-1.41-0.09-169.23-181.821.95-12.560.5226.24-12.200.72-19.15.8800-100.00.07000.020.0-33.334.380.00.00.320.00.00.120.00.0-3.02-3.07-2.72-2.59-4.02-3.6-0.311.76-25.0-3.32-1.53-4.4-0.05-13.01-99.24
20Q2 (6)0.3-30.23-62.51.1121.98-9.020-100.0-100.00002.1957.55-1.350.13262.50.02.2345.7512.0629.8946.3400.89-9.1814.10000000.020.0-33.334.380.00.00.320.00.00.120.00.0-2.934.253.62-2.494.964.23-0.34-17.24-78.95-3.272.39-1.24-0.043.56-72.59
20Q1 (5)0.43-28.33-46.910.9149.1862.50.01-66.67-94.120001.39-20.57-29.08-0.08-60.038.461.53-6.71-23.1220.430.3900.9830.676.520-100.0000-100.00.02-33.33-33.334.380.00.00.320.00.00.120.00.0-3.06-2.683.77-2.62-3.154.38-0.29-3.57-93.33-3.35-2.76-0.6-0.05-30.76-71.27
19Q4 (4)0.6-4.760.00.61-1.610.00.03-40.00.0000.01.75-17.840.0-0.05-145.450.01.64-15.460.020.3500.00.7510.290.00.01-66.670.0000.00.030.00.04.380.00.00.320.00.00.120.00.0-2.98-1.360.0-2.54-1.60.0-0.28-16.670.0-3.26-2.520.0-0.04-39.790.0

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