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)10.89113.1137.85-18.530.30.00042.4245.876.84242.01.0100.02.3637.1196.42-10.229.750.522.22-11.90035.230.06.723.070.44-13.739.56107.8316.7243.89009.56129.810.01-90.89
2022 (9)5.113.2346.4622.590.30.00029.08185.942.0129.890.5-35.061.72-77.29107.3911.629.7-0.512.52-10.640035.230.06.521.40.51-3.774.674.911.6221.17-0.4404.1696.230.07-11.31
2021 (8)4.95122.9737.951.240.30.00010.17-68.380.87-38.30.77-39.847.5790.2396.2125.249.75-2.32.82-8.740.01-50.035.230.06.432.230.53-5.362.6340.649.5910.1-0.5102.1258.210.08-12.38
2020 (7)2.22-35.8425.06-6.940.30.00032.1663.331.41-32.861.2828.03.98-21.6376.82-1.889.98-2.253.09-8.850.02035.230.06.293.450.5636.591.87-27.248.71-3.76-0.5301.34-33.330.09-1.29
2019 (6)3.46-32.1626.938.020.30.00019.69-27.742.198.111.0-50.05.08-30.878.291.2310.214.933.39-35.060035.230.06.081.840.41105.02.57-0.779.053.31-0.5602.01-7.80.09-2.21
2018 (5)5.1-52.8224.9331.70.3-11.760027.2586.521.06307.692.0-27.017.34-60.8777.3421.89.73-4.615.22-19.20035.230.05.970.510.2-51.222.5994.748.7613.91-0.4102.1892.920.09-12.22
2017 (4)10.8171.3218.9311.550.34466.670014.61-1.420.26-36.592.74-6.4818.75-5.1463.54.8710.2-35.366.46-1.820035.230.05.940.680.4101.33-11.337.693.78-0.201.133.670.10-13.3
2016 (3)6.3147.7816.97-33.690.0600014.82-21.340.4102.9331.9819.7767.7860.55-2.8715.78-2.056.58119.330035.230.05.90.0001.536.367.415.71-0.4101.09-26.350.12-16.84
2015 (2)4.27-21.2225.5957.87000018.84-63.54-4.6202.2233.7311.78266.8562.34-3.5116.11-7.523.000.010.035.230.05.921.15001.1-89.37.01-53.760.38-33.331.48-86.360.14-10.72
2014 (1)5.42-70.6616.21-5.37000051.68-21.7814.17-21.581.66-41.553.21-25.2764.6140.3317.42150.65000.01035.230.04.870.00010.28015.161512.770.57850.010.8500.16752.98
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)10.8921.0113.1137.85-12.91-18.530.3-9.090.000016.46-7.68197.112.97-21.221880.01.056.25100.02.3616.0337.1596.42-8.26-10.229.752.520.522.22-2.2-11.900035.230.00.06.720.03.070.440.0-13.739.5645.51107.8316.7221.7843.890100.0100.09.5656.21129.810.01-90.31-90.89
23Q3 (19)9.038.2564.2343.46-11.18-7.040.3310.010.000017.83480.78721.663.777640.03241.670.6418.52128.572.03-40.480.75105.1-4.78-1.989.51-0.63-2.462.27-2.99-11.6700035.230.00.06.720.03.070.440.0-13.736.57134.6448.9813.7337.9920.02-0.4519.64-4.656.12173.2153.770.06-3.83-5.59
23Q2 (18)6.512.263.1648.932.3410.580.30.00.00003.07-39.33-29.43-0.05-133.3388.10.5454.29-14.293.4166.7548.92110.381.85.999.57-0.62-2.452.34-3.31-11.3600-100.035.230.00.06.723.073.070.44-13.73-13.732.8-40.93-38.339.95-15.46-13.93-0.56-24.44-30.232.24-47.79-45.50.07-1.310.52
23Q1 (17)6.3724.66-8.2147.812.9138.780.30.00.00005.06-8.66-70.290.150.0-93.720.35-30.0-79.172.0418.94-69.38108.430.9720.489.63-0.72-1.032.42-3.97-11.0300-100.035.230.00.06.520.01.40.510.0-3.774.743.04-5.5811.771.29-1.75-0.45-2.27-18.424.293.12-7.540.07-0.95-11.85
22Q4 (16)5.11-6.753.2346.46-0.6222.590.30.00.00005.54155.3307.350.15225.0125.420.578.57-35.061.7252.91-77.3107.390.1611.629.7-0.51-0.512.52-1.95-10.6400-100.035.230.00.06.520.01.40.510.0-3.774.64.3174.911.621.5721.17-0.44-2.3313.734.164.5296.230.070.42-11.31
22Q3 (15)5.4837.3415.6146.755.6557.090.30.00.00002.17-50.11-54.6-0.1271.43-106.740.28-55.56-39.131.12-50.9-54.84107.222.9624.659.75-0.61-0.612.57-2.65-10.450-100.0-100.035.230.00.06.520.01.40.510.0-3.774.41-2.8637.3811.44-1.0412.49-0.430.020.373.98-3.1649.060.072.4-21.51
22Q2 (14)3.99-42.51-9.3244.2528.4554.940.30.00.00004.35-74.46118.59-0.42-117.57-100.00.63-62.5-23.172.29-65.72-25.24104.1415.7129.249.810.82-0.512.64-2.94-10.20.010.00.035.230.00.06.521.43.660.51-3.77-8.934.54-9.56192.911.56-3.5137.78-0.43-13.1620.374.11-11.42306.930.07-13.45-24.89
22Q1 (13)6.9440.2257.7334.45-9.131.690.30.00.000017.031152.21734.82.39505.082091.671.68118.1838.846.68-11.8170.1390.0-6.4514.59.73-0.21-1.922.72-3.55-9.930.010.00.035.230.00.06.430.02.230.530.0-5.365.0290.87186.8611.9824.9239.3-0.3825.4925.494.64118.87274.190.08-0.35-13.81
21Q4 (12)4.954.43122.9737.927.3551.240.30.00.00001.36-71.55-85.94-0.59-133.15-247.060.7767.39-39.847.57204.1790.1796.2111.8525.249.75-0.61-2.32.82-1.74-8.740.010.0-50.035.230.00.06.430.02.230.530.0-5.362.63-18.0740.649.59-5.710.1-0.515.563.772.12-20.658.210.08-11.13-12.38
21Q3 (11)4.747.7333.929.764.224.210.30.00.00004.78140.2-63.461.78947.6231.850.46-43.9-80.342.49-18.71-71.3586.026.7514.779.81-0.51-2.292.87-2.38-9.460.010.00.035.230.00.06.432.232.230.53-5.36-5.363.21107.158.1310.1721.2214.53-0.540.03.572.67164.3681.630.09-2.01-1.92
21Q2 (10)4.4126.845.2128.569.17-3.250.30.00.00001.99-2.45-67.05-0.21-75.0-135.00.82-32.23-47.773.06-21.98-57.5680.582.52-0.639.86-0.6-2.382.94-2.65-9.260.010.00.035.230.00.06.290.00.00.560.00.01.55-11.43124.648.39-2.4411.42-0.54-5.8816.921.01-18.552425.00.09-0.690.35
21Q1 (9)1.94-12.61-35.7626.164.39-3.580.30.00.00002.04-78.9-39.29-0.1229.4166.671.21-5.472.543.92-1.42-29.6978.62.320.289.92-0.6-2.273.02-2.27-9.040.01-50.00.035.230.00.06.290.03.450.560.036.591.75-6.42-20.818.6-1.26-1.04-0.513.7712.071.24-7.46-23.930.091.30.42
20Q4 (8)2.22-37.29-35.8425.064.59-6.940.30.00.00009.67-26.07117.3-0.17-112.59-88.891.28-45.328.03.98-54.18-21.6576.822.49-1.889.98-0.6-2.253.09-2.52-8.850.02100.0035.230.00.06.290.03.450.560.036.591.87-7.88-27.248.71-1.91-3.76-0.535.365.361.34-8.84-33.330.09-0.51-1.29
20Q3 (7)3.5416.83-5.3523.96-18.83-2.320.30.00.000013.08116.5665.361.35125.0-16.152.3449.0462.58.6920.43074.95-7.57-1.0410.04-0.59-2.333.17-2.16-8.650.010.0035.230.00.06.290.03.450.560.036.592.03194.2-23.118.8817.93-2.63-0.5613.85-7.691.473575.0-30.660.090.26-0.41
20Q2 (6)3.030.33-27.8629.528.8116.310.30.00.00006.0479.7611.440.6266.67-31.031.5733.0555.457.2229.26081.093.464.0910.1-0.49-1.083.24-2.41-36.090.010.0035.230.00.06.293.453.450.5636.5936.590.69-68.78-33.017.53-13.350.27-0.65-12.07-96.970.04-97.55-94.290.09-0.61-5.4
20Q1 (5)3.02-12.72-24.1227.130.742.650.30.00.00003.36-24.4976.84-0.36-300.0-20.01.1818.0-16.95.589.85078.380.11-0.7610.15-0.591.53.32-2.06-35.530.010035.230.00.06.080.01.840.410.0105.02.21-14.01-0.98.69-3.983.45-0.58-3.57-100.01.63-18.91-15.980.09-0.43-5.92
19Q4 (4)3.46-7.490.026.939.780.00.30.00.0000.04.45-43.740.0-0.09-105.590.01.0-30.560.05.0800.078.293.370.010.21-0.680.03.39-2.310.0000.035.230.00.06.080.00.00.410.00.02.57-2.650.09.05-0.770.0-0.56-7.690.02.01-5.190.00.090.380.0

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