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)13.2979.842.957.270.72-5.260018.623.731.213.428.22-7.1244.15-10.461.99-3.860.03-50.04.27-23.890.14180.012.2523.121.359.762.11-10.592.3347.475.7811.8-2.200.1300.000
2022 (9)7.3910.132.75-24.660.76-5.00017.954.481.1751.958.85-1.9949.30-6.22.07-21.590.06-25.05.6161.670.0566.679.950.01.236.962.366.311.5839.825.1714.89-1.860-0.2800.000
2021 (8)6.71-11.013.65-15.120.866.670017.181.720.7726.239.03-0.2252.56-1.912.6413.790.08-11.113.470.00.030.09.950.01.155.52.220.451.1382.264.514.8-2.120-0.9900.000
2020 (7)7.54-19.014.3-14.00.48-74.470016.89-28.370.61258.829.0551.8553.58111.992.320.430.09-10.03.471477.270.03-57.149.950.01.091.872.2153.470.62-34.043.9213.62-1.980-1.3600.000
2019 (6)9.3154.145.088.681.8848.030023.58-12.540.17-89.765.96-52.2825.28-45.442.31-17.50.100.22-89.670.070.09.950.01.0717.581.4465.520.94-62.553.45-19.39-1.960-1.0200.000
2018 (5)6.0428.242.6523.831.27-53.480026.96-9.381.66348.6512.49-4.6646.335.212.8-27.46002.13115.150.0709.950.00.914.60.87155.882.5168.464.2858.52-1.1901.3251.720.02-3.22
2017 (4)4.71-16.492.1438.962.73137.390029.7516.850.375.7113.115.5244.03-1.143.869.97000.99-67.22009.950.00.873.570.3441.671.49-4.492.72.27-0.6200.87-40.820.02-14.62
2016 (3)5.64-31.881.54-49.671.15-42.50025.46-7.280.35-63.9211.3413.9744.5422.923.5116.61003.02164.91009.950.00.8413.510.240.01.56-32.472.64-19.76-0.0901.47-52.270.02-6.17
2015 (2)8.2821.413.06-23.52.0-47.370027.46-15.770.9770.189.95-15.8936.23-0.153.01-9.06001.14-34.86009.950.00.748.820.240.02.3121.583.2916.670.77-3.753.0814.070.02-11.26
2014 (1)6.82-19.394.076.213.872.730032.60.220.57-77.5611.83-13.3336.29-13.523.31-7.8001.75-29.72009.954.960.6858.140.240.01.9-45.242.82-31.880.8400.02.7-25.620.035.98
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)13.298.3179.842.95-21.337.270.7210.77-5.260005.255.63-6.910.09-85.0-80.08.227.45-7.1244.159.7-10.411.99-4.78-3.860.03-25.0-50.04.272.15-23.890.140.0180.012.2513.8523.121.350.09.762.110.0-10.592.334.0247.475.781.5811.8-2.2-22.22-18.280.13-70.45146.430.0000
23Q3 (19)12.2713.9343.683.750.00.00.654.84-52.550004.974.85-9.310.639.53-22.087.655.52-10.6340.248.35-15.852.0910.58-30.330.040.0-42.864.180.041.690.140.0133.3310.761.998.141.350.09.762.110.0-10.592.2436.5998.235.6911.7920.55-1.825.0-13.920.44157.89197.780.0000
23Q2 (18)10.77-3.0622.673.7511.94-11.760.62-10.141.640004.7429.5118.80.43377.7830.37.2513.9916.7537.149.616.581.89-16.0-40.570.04-20.0-50.04.18-22.331.860.14-6.67133.3310.555.56.031.359.769.762.11-10.59-10.591.64-1.8368.575.09-3.2328.86-2.4-34.83-37.93-0.76-590.9145.320.0000
23Q1 (17)11.1150.3417.823.3521.82-21.180.69-9.21-10.390003.66-35.1128.420.09-80.0123.686.36-28.1414.5933.88-31.245.192.258.7-23.990.05-16.67-37.55.38-4.162.050.15200.0114.2910.00.50.51.230.06.962.360.06.311.675.7125.685.261.7427.67-1.784.3-17.88-0.1160.7185.710.0000
22Q4 (16)7.39-13.4710.132.75-26.67-24.660.76-44.53-5.00005.642.921.080.45-41.5636.368.853.39-1.9949.283.04-6.32.07-31.0-21.590.06-14.29-25.05.6190.1761.670.05-16.6766.679.950.00.01.230.06.962.360.06.311.5839.8239.825.179.5314.89-1.86-17.7212.26-0.2837.7871.720.0000
22Q3 (15)8.54-2.7323.773.75-11.760.01.37124.5967.070005.4837.341.480.77133.33113.898.5637.845.4247.8237.231.03.0-5.66-8.540.07-12.5-12.52.95-6.94-18.510.060.0200.09.950.00.01.230.06.962.360.06.311.13222.8644.874.7219.4913.73-1.589.229.78-0.4567.6369.390.0000
22Q2 (14)8.78-6.8912.714.250.013.330.61-20.78-27.380003.9940.017.350.33186.84725.06.2111.898.3834.858.193.033.187.430.320.080.00.03.17-4.52-1.550.06-14.29500.09.950.00.01.236.9612.842.366.316.790.35-52.7-49.283.95-4.13-1.0-1.74-15.2321.97-1.39-80.529.740.0000
22Q1 (13)9.4340.5412.84.2516.447.590.77-3.7542.590002.85-48.922.15-0.38-215.15-1366.675.55-38.54-5.7732.21-38.75-5.442.9612.1210.450.080.00.03.32-4.320.00.07133.33250.09.950.00.01.150.05.52.220.00.450.74-34.5113.854.12-8.444.3-1.5128.7728.1-0.7722.2246.90.0000
21Q4 (12)6.71-2.75-11.013.65-2.67-15.120.8-2.4466.670005.583.330.360.33-8.33265.09.0311.21-0.2252.5911.08-1.852.64-19.5113.790.080.0-11.113.47-4.140.00.0350.00.09.950.00.01.150.05.52.220.00.451.1344.8782.264.58.4314.8-2.125.78-7.07-0.9932.6527.210.0000
21Q3 (11)6.9-11.42-22.823.750.0-27.610.82-2.38115.790005.458.824.050.36800.02.868.1241.714.3747.3539.98-2.513.283.4727.130.080.0-11.113.6212.4213.480.02100.0-50.09.950.00.01.155.55.52.220.450.450.7813.04-4.884.154.010.73-2.25-0.95.86-1.474.556.370.0000
21Q2 (10)7.79-6.82-16.063.75-5.06-36.440.8455.56425.00003.421.86-9.330.0433.33-88.895.73-2.72-0.3533.83-0.712.243.1718.2835.470.080.0-20.03.22-3.01347.220.01-50.0-75.09.950.00.01.090.002.210.000.696.1503.991.016.12-2.23-6.1916.48-1.54-6.2142.320.0000
21Q1 (9)8.3610.88-17.643.95-8.14-21.00.5412.5-64.940002.79-49.8216.740.03115.0-66.675.89-34.9240.2434.07-36.4267.572.6815.5214.040.08-11.11-20.03.32-4.321409.090.02-33.33-66.679.950.00.01.090.002.210.000.654.8403.950.7711.58-2.1-6.0611.02-1.45-6.6238.560.0000
20Q4 (8)7.54-15.66-19.014.3-16.99-14.00.4826.32-74.470005.567.1318.55-0.2-157.1472.979.0516.3251.8553.5810.33112.082.32-10.080.430.090.0-10.03.478.781477.270.03-25.0-57.149.950.00.01.090.01.872.210.053.470.62-24.39-34.043.92-4.8513.62-1.9817.15-1.02-1.3613.38-33.330.0000
20Q3 (7)8.94-3.666.055.18-12.2-8.160.38137.5-82.570005.1938.4-20.760.35-2.7859.097.7835.3-7.8248.5646.7902.5810.269.320.09-10.003.19343.061126.920.040.0-42.869.950.00.01.0901.872.21053.470.820-50.94.129.57-1.44-2.3910.49-38.15-1.5741.2-2516.670.0000
20Q2 (6)9.28-8.5744.555.918.059.890.16-89.61-94.030003.7556.9-46.660.36300.0-10.05.7536.9-43.4133.0862.7402.34-0.43-20.140.10.000.72227.27132.260.04-33.33-50.09.950.00.000-100.000-100.000-100.03.766.21-5.53-2.67-13.14-172.45-2.67-13.14-644.90.000-100.0
20Q1 (5)10.159.0224.245.00.054.321.54-18.0919.380002.39-49.04-55.080.09112.16-70.04.2-29.53-52.9720.33-19.5402.351.73-30.680.10.000.220.0-88.720.06-14.29-25.09.950.00.00-100.0-100.00-100.0-100.00-100.0-100.03.542.61-22.71-2.36-20.41-218.92-2.36-131.37-214.010.000-100.0
19Q4 (4)9.3110.440.05.0-11.350.01.88-13.760.0000.04.69-28.40.0-0.74-436.360.05.96-29.380.025.2600.02.31-2.120.00.100.00.22-15.380.00.070.00.09.950.00.01.070.00.01.440.00.00.94-43.710.03.45-17.460.0-1.96-13.290.0-1.02-1600.00.00.0000.0

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