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)2.1590.27000.08700.00010.5-14.63-0.0704.09-9.3138.956.230.1-75.610.090.02.3615.120.02-50.03.340.00.3119.23000.48-42.170.8-27.270.2122.220.68-26.090.000
2022 (9)1.13-11.72000.01-87.50012.3-17.230.5159.384.511.3536.6722.440.41-19.610.090.02.05540.620.04-20.03.340.00.2613.040.0100.8348.211.141.030.0900.9267.270.000
2021 (8)1.28-25.150.2353.330.08700.00014.8627.440.326.674.453.9729.95-18.420.5150.00.09-10.00.32-25.580.0566.673.340.00.2315.0000.5630.230.7823.81-0.0100.55-29.490.000
2020 (7)1.71155.220.15-81.930.01-75.00011.6623.650.304.285.1636.71-14.950.34-24.440.10.00.43-78.060.03-25.03.340.00.20.0000.43230.770.6390.910.35-56.250.78-16.130.000
2019 (6)0.67-6.940.830.00.040.00.120.09.4313.48-0.1904.073.343.16-8.970.4573.080.1-28.571.96-2.00.04-20.03.340.00.20.0000.13-59.380.33-36.540.85.260.93-13.890.000
2018 (5)0.72-11.110.839.210.0433.330.120.08.31-15.2-0.1703.94-8.1647.418.310.26136.360.14-41.672.09.290.05-16.673.340.00.20.0000.32-36.00.52-24.640.7615.151.08-6.90.000
2017 (4)0.8139.660.760.00.03-82.350.1209.825.32-0.5604.29-6.7443.78-25.580.11-72.50.24118.181.83-3.680.060.03.340.00.20.0000.5-52.830.69-45.240.66164.01.16-11.450.000
2016 (3)0.58-45.280.7690.00.1741.67007.820.0-0.2604.612.4758.8212.470.417.650.110.01.92614.290.06-14.293.340.00.20.0001.06-19.71.26-17.110.25108.331.31-9.030.05-38.8
2015 (2)1.063.920.45.260.120.0007.82-11.14-0.1604.094.8752.3018.010.34-26.090.11-8.330.07-41.670.07-12.53.348.790.20001.32-33.671.52-23.620.12300.01.44-28.710.0810.91
2014 (1)1.0232.470.38-83.040.12-57.14008.817.023.1403.941.344.3220.750.46666.670.12-50.00.12-95.770.08-11.113.070.000001.9901.9900.0302.0200.070
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)2.1521.4790.270000.080.0700.00002.34-18.75-3.7-0.21-261.54-10.534.09-15.15-9.3138.95-14.426.230.1-75.0-75.610.090.00.02.360.015.120.02-33.33-50.03.340.00.00.310.019.2300-100.00.48-31.43-42.170.8-20.79-27.270.2-4.76122.220.68-25.27-26.090.0000
23Q3 (19)1.7730.1562.390000.08700.0700.00002.88-17.012.50.13-7.14-55.174.82-9.57-5.4945.51-12.323.340.4-11.11-25.930.090.00.02.3613.4615.120.030.0-25.03.340.00.00.310.019.2300-100.00.725.0-30.691.0116.09-21.090.2190.9150.00.9135.82-20.870.0000
23Q2 (18)1.364.6218.260000.010.00.00003.4791.71-8.680.14207.69-44.05.3316.89-2.0251.9020.6445.580.45-15.0945.160.090.00.02.080.972.460.030.0-25.03.340.00.00.3119.2319.230-100.0-100.00.5621.74-22.220.8717.57-12.120.11-26.6710.00.679.84-18.290.0000
23Q1 (17)1.315.0434.020000.010.00.00001.81-25.51-48.43-0.1331.58-181.254.561.11-8.6243.0217.3231.820.5329.278.160.090.00.02.060.491.980.03-25.0-40.03.340.00.00.260.013.040.010.000.46-44.58-35.210.74-32.73-21.280.1566.6750.00.61-33.7-24.690.0000
22Q4 (16)1.133.67-11.7200-100.00.010.0-87.50002.43-5.08-38.48-0.19-165.52-371.434.51-11.571.3536.67-0.6422.360.41-24.07-19.610.090.00.02.050.0540.620.040.0-20.03.340.00.00.260.013.040.010.000.83-17.8248.211.1-14.0641.030.09-35.711000.00.92-20.067.270.0000
22Q3 (15)1.09-5.22-36.6300-100.00.010.0-87.50002.56-32.63-36.00.2916.0190.05.1-6.2523.4936.903.5232.240.5474.19-6.90.090.00.02.050.99502.940.040.0-20.03.340.00.00.260.013.040.010.001.0140.28110.421.2829.2980.280.1440.07.691.1540.2488.520.0000
22Q2 (14)1.1518.56-38.1700-100.00.010.00.00003.88.26-0.780.2556.251150.05.449.0222.835.659.2317.090.31-36.73-40.380.090.00.02.030.5372.090.04-20.0-20.03.340.00.00.2613.0430.00.01000.721.4124.140.995.3226.920.10.0-56.520.821.231.230.0000
22Q1 (13)0.97-24.22-25.380-100.0-100.00.01-87.50.00003.51-11.1414.330.16128.5723.084.9912.1317.1432.648.910.360.49-3.92104.170.090.0-10.02.02531.25369.770.050.025.03.340.00.00.230.015.00000.7126.7929.090.9420.5125.330.11100.0-72.970.8147.27-11.960.0000
21Q4 (12)1.28-25.58-25.150.230.053.330.080.0700.00003.95-1.251.280.07-30.0-83.724.457.753.9729.977.39-18.360.51-12.0750.00.090.0-10.00.32-5.88-25.580.050.066.673.340.00.00.230.015.00000.5616.6730.230.789.8623.81-0.01-107.69-102.860.55-9.84-29.490.0000
21Q3 (11)1.72-7.5342.150.230.0-76.530.08700.0-95.510004.04.446.670.1400.066.674.13-6.77-10.2227.91-8.35-38.240.5811.5431.820.090.0-10.00.34-20.93-20.930.050.025.03.340.00.00.2315.015.00000.48-17.2400.71-8.97255.00.13-43.48-51.850.61-24.69125.930.0000
21Q2 (10)1.8643.08204.920.23187.5-77.670.010.000003.8324.7660.920.02-84.62111.764.433.993.7530.45-6.37-36.330.52116.6740.540.09-10.0-10.00.430.0-77.840.0525.025.03.340.00.00.20.00.00000.585.451260.00.784.0420.00.23-37.84-54.00.81-11.9680.00.0000
21Q1 (9)1.3-23.98176.60.08-46.67-92.230.010.000003.07-21.2888.340.13-69.77750.04.26-0.479.7932.52-11.41-23.230.24-29.41-11.110.10.00.00.430.0-77.950.0433.330.03.340.00.00.20.00.00000.5527.91358.330.7519.05141.940.375.71-5.130.9217.9580.390.0000
20Q4 (8)1.7141.32155.220.15-84.69-81.930.01-99.44-75.000-100.03.94.061.160.43616.67430.774.28-6.965.1636.71-18.77-15.040.34-22.73-24.440.10.00.00.430.0-78.060.03-25.0-25.03.340.00.00.20.00.00000.430230.770.63215.090.910.3529.63-56.250.78188.89-16.130.0000
20Q3 (7)1.2198.36112.280.98-4.8518.071.7804350.000-100.03.7557.5650.00.06135.29250.04.67.732.6845.19-5.500.4418.9210.00.10.00.00.43-77.84-78.170.040.00.03.340.00.00.20.00.00000100.0-100.00.233.33-56.520.27-46.0-65.820.27-40.0-74.290.0000
20Q2 (6)0.6129.79-19.741.030.024.100-100.000-100.02.3846.01-8.81-0.17-750.0-950.04.2710.05-3.3947.8212.8900.3737.04105.560.10.00.01.94-0.51-2.020.040.0-20.03.340.00.00.20.00.0000-0.05-141.67-116.670.15-51.61-70.00.528.21-35.060.45-11.76-57.940.0000
20Q1 (5)0.47-29.8514.631.0324.124.10-100.0-100.00-100.0-100.01.63-32.64-13.76-0.0284.6250.03.88-4.67-2.7642.36-1.9600.27-40.035.00.10.0-23.081.95-0.51-2.010.040.0-20.03.340.00.00.20.00.00000.12-7.69-57.140.31-6.06-35.420.39-51.25-56.670.51-45.16-56.780.0000
19Q4 (4)0.6717.540.00.830.00.00.040.00.00.120.00.02.42-3.20.0-0.13-225.00.04.07-9.150.043.2100.00.4512.50.00.10.00.01.96-0.510.00.040.00.03.340.00.00.20.00.0000.00.13-50.00.00.33-28.260.00.81.270.00.93-11.430.00.0000.0

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。