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)20.77-29.710.22-96.5116.32190.3900140.52-3.0827.46-22.5631.064.1622.107.47002.03-13.2589.815.095.73-2.7249.020.024.0117.410091.0113.62115.0312.541.13-8.8792.1413.280.000
2022 (9)29.5533.896.31-4.395.628.0800144.9921.5735.4637.4429.8219.7120.57-1.53002.34-6.7785.4627.125.893.749.020.020.4514.311.67173.7780.129.59102.2127.271.24081.3435.250.000
2021 (8)22.0723.56.6-0.455.2-28.4700119.2623.2725.844.7824.9114.1620.89-7.39002.519.6167.2340.35.68-6.1249.02-0.0217.8910.980.61144.061.8128.3280.3124.43-1.67060.1426.80.000
2020 (7)17.8738.746.63-17.027.27-12.090096.7520.1917.8260.5421.8230.0422.558.2002.29-14.5547.9262.556.05-0.1749.030.016.127.320.25048.1726.364.5421.41-0.74047.4326.680.000
2019 (6)12.88-30.157.9994.48.27-53.140080.5-4.6711.1-28.3416.78-4.6620.840.01002.6816.0229.4813.476.06-3.8149.030.015.0211.510038.144.4153.166.32-0.7037.444.140.000
2018 (5)18.44-42.894.1137.017.6541.880084.447.4315.4921.317.65.0720.84-2.19002.31-21.4325.98-13.636.31.9449.030.0613.4710.50036.5319.8950.017.21-0.58035.9522.530.000
2017 (4)32.298.683.0-53.5612.4431.50078.625.5612.7743.016.757.9921.31-13.99002.94-13.5330.0824.616.18-5.2149.00.9112.197.880030.4710.6842.669.86-1.13029.345.350.000
2016 (3)29.7126.536.46717.729.462.270062.65.658.93-9.5215.5157.7824.7849.34003.4024.1423.996.522228.5748.560.9811.39.60027.534.0838.835.630.32-49.2127.852.840.070
2015 (2)23.4819.610.79507.699.254.050059.251.569.87-18.239.83-14.8216.59-16.13000019.47-29.560.28-30.048.090.9910.3113.30026.452.0136.764.910.63-13.727.081.580.000
2014 (1)19.63-34.150.13-98.228.891.020058.3416.6612.0743.3511.5411.9319.78-4.05000027.6436.560.4-23.0847.622.089.110.170025.9327.3635.0422.430.73-39.1726.6623.650.000
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)20.77-6.78-29.710.220.0-96.5116.3210.2190.3900035.43-5.8-7.496.0-29.49-31.5831.06-4.114.1622.10-2.157.460002.03-1.46-13.2589.81-6.755.095.73-2.88-2.7249.020.00.024.010.017.4100-100.091.017.1213.62115.035.5612.541.13-36.16-8.8792.146.2413.280.0000
23Q3 (19)22.282.53-5.990.22-94.54-97.7214.8127.23333.0400037.6110.52-5.388.5125.7-24.6232.3913.85-3.6322.5915.55-7.130002.06-5.94-13.0896.3112.4611.925.9-1.83-1.549.020.00.024.010.017.4100-100.084.9611.1519.39108.978.4716.831.7790.32321.4386.7312.121.170.0000
23Q2 (18)21.73-17.8810.924.03-22.94-53.0311.6446.78302.7700034.031.73-5.166.779.55-24.128.455.532.5219.556.87-7.550002.19-0.9-11.3485.646.1224.936.011.690.6749.020.00.024.0117.4117.410-100.0-100.076.44-11.427.68100.46-7.3222.530.93-23.14232.8677.37-11.5730.760.0000
23Q1 (17)26.46-10.4628.265.23-17.12-37.967.9341.1268.8400033.45-12.667.736.18-29.53-4.6326.96-9.597.3218.29-11.06-9.640002.21-5.56-11.680.7-5.5716.745.910.342.7849.020.00.020.450.014.311.670.0173.7786.287.7226.34108.46.0624.91.21-2.42259.2187.497.5629.560.0000
22Q4 (16)29.5524.6833.896.31-34.61-4.395.6264.338.0800038.3-3.6521.598.77-22.3228.2229.82-11.2819.7120.57-15.44-1.530002.34-1.27-6.7785.46-0.6927.125.89-1.673.749.020.00.020.450.014.311.670.0173.7780.112.5629.59102.219.5927.271.24195.24174.2581.3413.6435.250.0000
22Q3 (15)23.720.9856.029.6512.47-4.173.4218.34-24.000039.7510.7921.1911.2926.5745.6833.6121.1232.2224.3215.0310.740002.37-4.05-1.6686.0525.5349.685.990.343.149.020.00.020.450.014.311.670.0173.7771.1618.8628.9893.2713.7626.610.42160.0124.8571.5820.9733.840.0000
22Q2 (14)19.59-5.04-13.098.581.78-38.712.8934.42-61.8700035.8815.5624.898.9237.6540.0327.7510.4722.921.154.451.30002.47-1.21.6568.55-0.8427.965.973.830.049.020.00.020.4514.3126.861.67173.77568.059.87-12.330.8681.99-5.538.27-0.77.8951.7259.17-12.382.180.0000
22Q1 (13)20.63-6.5220.578.4327.73-26.312.15-58.65-69.8900031.05-1.4318.386.48-5.2633.8825.120.8416.0820.25-3.07-4.40002.5-0.45.4969.132.8359.325.751.23-5.8949.020.00.017.890.010.980.610.0144.068.2910.4828.986.798.0725.13-0.7654.4927.6267.5312.2930.040.0000
21Q4 (12)22.0745.2923.56.6-34.46-0.455.215.56-28.4700031.5-3.9612.626.84-11.7424.5924.91-2.0114.1620.89-4.91-7.390002.514.159.6167.2316.9440.35.68-2.24-6.1249.020.0-0.0217.890.010.980.610.0144.061.8112.0428.3280.319.0124.43-1.671.18-125.6860.1412.4526.80.0000
21Q3 (11)15.19-32.61-3.4910.07-28.07-1.474.5-40.63-37.5900032.814.1729.957.7521.6669.9625.4212.5823.3421.965.22-3.870002.41-0.822.9957.497.3216.125.81-2.68-6.7449.020.0-0.0217.8910.9810.980.61144.0144.055.17-7.0629.0573.67-2.7224.61-1.69-16.55-33.0753.48-7.6528.930.0000
21Q2 (10)22.5431.7441.9414.022.3819.977.586.160.800028.739.5326.296.3731.6139.3922.584.3422.3220.87-1.42-2.190002.432.53-0.8253.5723.4653.285.97-2.29-5.5449.020.0-0.0216.120.00.00.250.00.059.3612.0455.4375.739.1838.8-1.45-38.11.3657.9111.5257.710.0000
21Q1 (9)17.11-4.2516.4711.4472.55-7.377.14-1.79-9.5100026.23-6.2226.174.84-11.8450.7821.64-0.8214.8621.18-6.1-6.080002.373.49-8.1443.39-9.4565.996.110.991.6649.02-0.02-0.0216.120.07.320.250.0052.989.9928.1369.367.4723.04-1.05-41.8925.051.939.4929.990.0000
20Q4 (8)17.8713.5338.746.63-35.13-17.027.270.83-12.0900027.9710.8230.585.4920.3973.1921.825.8730.0422.55-1.38.210002.29-2.14-14.5547.92-3.2162.556.05-2.89-0.1749.030.00.016.120.07.320.250.0048.1712.6826.364.549.1721.41-0.7441.73-5.7147.4314.3426.680.0000
20Q3 (7)15.74-0.885.9910.22-12.4316.537.21-4.12-16.6500025.2410.9517.184.56-0.2230.2920.6111.659.8622.857.0700002.34-4.49-16.1349.5141.6651.56.23-1.420.4849.030.00.016.120.07.320.250.0042.7511.9422.0459.128.3618.12-1.2713.61-118.9741.4812.9620.410.0000
20Q2 (6)15.888.18.9911.67-5.5131.127.52-4.69-13.0600022.759.4314.844.5742.3775.118.46-2.0211.2721.34-5.3500002.45-5.04-15.5234.9533.715.56.325.160.049.030.00.016.127.327.320.250038.19-7.6421.1254.56-3.2117.21-1.47-5.0036.72-8.0916.460.0000
20Q1 (5)14.6914.05-18.8812.3554.5764.677.89-4.59-42.200020.79-2.9417.193.211.2677.3518.8412.2817.7522.558.1800002.58-3.73-16.2326.14-11.334.436.01-0.83-5.2149.030.00.015.020.011.5100041.358.427.8556.376.048.8-1.4-100.0-1172.7339.956.74.50.0000
19Q4 (4)12.88-13.270.07.99-8.890.08.27-4.390.0000.021.42-0.560.03.17-9.430.016.78-10.550.020.8400.0000.02.68-3.940.029.48-9.790.06.06-2.260.049.030.00.015.020.00.0000.038.148.880.053.166.210.0-0.7-20.690.037.448.680.00.0000.0

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