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)1.55-41.732.03-27.760.2821.74007.73-20.55-1.7702.63-12.9134.029.620.5-43.180.62-21.521.52-58.010.1-16.677.10.00.030.00.110.0-3.410-3.270-0.90-4.3100.000
2022 (9)2.66-22.452.811.080.239.52009.73-30.75-1.3203.02-41.2531.04-15.160.88-21.430.79-4.823.62-15.220.1233.337.10.00.030.00.110.0-1.640-1.490-0.80-2.4400.000
2021 (8)3.43226.672.78178.00.2131.250014.0515.35-0.3205.144.0536.58-9.81.1220.430.83-7.784.27408.330.090.07.1-34.080.0350.00.110-0.320-0.180-0.910-1.2300.000
2020 (7)1.05-12.51.0-5.660.16-36.00012.1823.530.1204.9420.7840.56-2.220.93-2.110.9-10.890.849.090.09-10.010.770.00.020.000-4.750-4.730-0.850-5.600.000
2019 (6)1.2-11.761.0617.780.250009.8638.68-0.6704.0937.2541.48-1.030.9548.441.01-13.680.7700.10.010.770.00.020.000-4.870-4.850-0.960-5.8300.000
2018 (5)1.36-31.660.938.4600007.11-13.29-1.7102.9810.3741.9127.290.640.01.17-37.77000.125.010.770.00.020.000-4.20-4.180-0.740-4.9400.000
2017 (4)1.99-14.220.65-52.90.1820.0008.2-12.11-1.9402.7-34.4732.93-25.440.64-39.051.88-1.051.555.440.080.010.770.00.020.000-2.490-2.470-0.610-3.100.000
2016 (3)2.327.911.38-55.630.15-77.61009.33-42.9-1.0404.12-40.844.163.671.05-13.931.9-1.551.47-10.910.08-20.010.77-1.820.020.000-0.540-0.520-0.410-0.9500.000
2015 (2)2.15-27.363.11-33.260.67103.030016.34-25.83-0.7906.96-32.5642.59-9.071.22-31.461.93-1.531.652.480.1-47.3710.970.00.020.0000.49-63.160.51-62.220.53-34.571.02-52.340.000
2014 (1)2.9621.814.66-15.120.33106.250022.036.07-1.42010.322.5846.85-3.281.7820.271.96-1.511.617.330.19-26.9210.97-0.90.020001.33-51.991.35-51.260.81237.52.14-28.90.000
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)1.5515.67-41.732.03-17.81-27.760.28-22.2221.740001.83-13.27-7.11-0.0493.5592.732.63-23.55-12.9134.02-22.169.620.5-16.67-43.180.62-7.46-21.521.52-54.35-58.010.1-9.09-16.677.10.00.00.030.00.00.110.00.0-3.41-1.19-107.93-3.27-1.24-119.46-0.9-12.5-12.5-4.31-3.36-76.640.0000
23Q3 (19)1.34-26.78-58.772.472.92-17.670.369.0916.130002.11-9.44-8.66-0.62-34.78-87.883.440.88-13.5743.713.4420.150.6-20.0-29.410.67-2.9-12.993.33-2.92-17.780.110.010.07.10.00.00.030.00.00.110.00.0-3.37-22.55-209.17-3.23-23.75-240.0-0.817.53-12.68-4.17-12.1-131.670.0000
23Q2 (18)1.83-32.97-46.022.4-21.05-22.080.3313.7943.480002.3359.59-9.34-0.4629.23-187.53.4129.17-21.2542.2633.0119.350.75-12.79-24.240.69-8.0-13.753.43-2.56-17.550.110.010.07.10.00.00.030.00.00.110.00.0-2.75-20.09-261.84-2.61-21.4-320.97-0.97-25.97-29.33-3.72-21.57-146.360.0000
23Q1 (17)2.732.63-25.213.048.19-7.880.2926.0952.630001.46-25.89-49.31-0.65-18.18-132.142.64-12.58-44.1931.772.35-8.990.86-2.27-21.820.75-5.06-11.763.52-2.76-18.710.11-8.3310.07.10.00.00.030.00.00.110.00.0-2.29-39.63-281.67-2.15-44.3-377.78-0.773.75-20.31-3.06-25.41-146.770.0000
22Q4 (16)2.66-18.15-22.452.81-6.331.080.23-25.819.520001.97-14.72-38.05-0.55-66.67-34.153.02-24.12-41.2531.04-14.68-15.220.883.53-21.430.792.6-4.823.62-10.62-15.220.1220.033.337.10.00.00.030.00.00.110.00.0-1.64-50.46-412.5-1.49-56.84-727.78-0.8-12.6812.09-2.44-35.56-98.370.0000
22Q3 (15)3.25-4.138.73.0-2.644.930.3134.78106.670002.31-10.12-35.83-0.33-106.25-1000.03.98-8.08-26.5736.382.76-4.420.85-14.14-23.420.77-3.75-9.414.05-2.64183.220.10.011.117.10.00.00.030.00.00.110.00.0-1.09-43.42-1311.11-0.95-53.23-513.04-0.715.3326.04-1.8-19.21-106.90.0000
22Q2 (14)3.39-7.12151.113.08-6.6765.590.2321.05-34.290002.57-10.76-33.93-0.1642.86-214.294.33-8.46-22.435.401.42-10.730.99-10.0-6.60.8-5.88-9.094.16-3.93143.270.10.00.07.10.020.340.030.050.00.110.00-0.76-26.67-430.43-0.62-37.78-348.0-0.75-17.1921.88-1.51-21.77-106.850.0000
22Q1 (13)3.656.41132.483.318.7195.270.19-9.52-29.630002.88-9.43-14.54-0.2831.71-1300.04.73-7.98-5.0234.91-4.65-5.721.1-1.7920.880.852.41-7.614.331.41370.650.111.1111.117.10.020.340.030.050.00.110.00-0.6-87.5-700.0-0.45-150.0-475.0-0.6429.6729.67-1.24-0.81-53.090.0000
21Q4 (12)3.4314.72226.672.7834.3178.00.2140.031.250003.18-11.67-5.92-0.41-1266.67-783.335.14-5.174.0536.61-3.82-9.741.120.920.430.83-2.35-7.784.27198.6408.330.090.00.07.10.0-34.080.030.050.00.110.00-0.32-455.5693.26-0.18-178.2696.19-0.915.21-7.06-1.23-41.3878.040.0000
21Q3 (11)2.99121.48130.02.0711.2960.470.15-57.14-28.570003.6-7.464.96-0.03-121.4305.42-2.875.4538.06-4.03-13.291.114.7230.590.85-3.41-6.591.43-16.3768.240.09-10.00.07.120.34-34.080.0350.050.00.11000.09-60.87101.870.23-8.0104.8-0.960.04.95-0.87-19.1885.050.0000
21Q2 (10)1.35-14.0121.621.8610.06116.280.3529.6300003.8915.4318.960.14800.040.05.5812.0521.339.667.11-3.091.0616.4834.180.88-4.35-4.351.7185.87116.460.111.1111.115.90.0-45.220.020.00.00000.23130.0104.780.25108.33105.22-0.96-5.4915.04-0.739.8887.710.0000
21Q1 (9)1.5749.5229.751.6969.053.640.2768.75-32.50003.37-0.360.48-0.02-133.3360.04.980.8127.6937.03-8.71-4.30.91-2.15-3.190.922.22-4.170.929.523.370.090.00.05.9-45.22-45.220.020.00.00000.1102.11102.030.12102.54102.45-0.91-7.0611.65-0.8185.5486.390.0000
20Q4 (8)1.05-19.23-12.51.0-22.48-4.760.16-23.8100003.38-1.4616.150.060166.674.94-3.8920.7840.56-7.6-2.220.939.41-2.110.9-1.1-10.890.84-1.189.090.090.0-10.010.770.00.00.020.00.0000-4.751.252.46-4.731.252.47-0.8515.8411.46-5.63.783.950.0000
20Q3 (7)1.317.12-16.671.2950.037.230.210-22.220003.434.8915.880-100.0-100.05.1411.7417.0843.897.2500.857.59-10.530.91-1.09-13.330.857.593.660.090.0-10.010.770.00.00.020.00.0000-4.810.0-0.63-4.790.0-0.63-1.0110.62-10.99-5.822.02-2.280.0000
20Q2 (6)1.11-8.26-5.130.86-21.82-2.270-100.0-100.00003.2755.7154.980.1300.0118.184.617.9540.6740.935.7800.79-15.96-1.250.92-4.17-17.860.79-11.241875.00.090.0-10.010.770.00.00.020.00.0000-4.812.242.24-4.792.242.04-1.13-9.71-68.66-5.940.17-6.260.0000
20Q1 (5)1.210.833.421.14.7620.880.4000002.1-27.8411.7-0.0544.4470.593.9-4.6529.5738.69-6.7300.94-1.0551.610.96-4.95-17.950.8915.5800.09-10.0-10.010.770.00.00.020.00.0000-4.92-1.03-12.59-4.9-1.03-12.64-1.03-7.29-71.67-5.95-2.06-19.720.0000
19Q4 (4)1.2-23.080.01.0511.70.00-100.00.0000.02.91-1.690.0-0.09-169.230.04.09-6.830.041.4800.00.950.00.01.01-3.810.00.77-6.10.00.10.00.010.770.00.00.020.00.0000.0-4.87-1.880.0-4.85-1.890.0-0.96-5.490.0-5.83-2.460.00.0000.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。