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)10.0130.8500000038.12-16.552.43-8.9916.51.6643.2821.833.43-16.3400000.01-50.08.790.01.9715.880.61-29.075.1314.777.719.67-0.8604.2710.620.000
2022 (9)7.6583.0100000045.68-8.242.6742.7816.23-22.4635.53-15.54.1-37.3100000.020.08.790.01.711.840.8616.224.4730.77.0323.99-0.6103.8650.780.000
2021 (8)4.18-37.330.2-90.572.1400.00049.78-5.311.87-16.8920.930.4342.046.066.542.5100000.02-33.338.790.111.5217.830.740.03.422.45.675.39-0.8602.56-1.540.000
2020 (7)6.6719.112.12171.790.42-58.00052.5712.592.25-23.2120.84-2.6239.64-13.516.3839.0002.06-27.460.03-40.08.780.691.2929.00.7472.093.34-5.655.388.25-0.7402.6-7.140.000
2019 (6)5.6-21.240.78-45.071.00.00046.6934.942.93113.8721.430.4945.83-3.34.594.56002.84100.00.05-37.58.720.811.016.280.4365.383.5475.254.9758.28-0.7402.876.10.000
2018 (5)7.1172.991.421477.781.0-66.440034.612.961.37291.4316.434.9847.4019.494.3928.36001.4200.08100.08.6523.930.863.610.2673.332.0298.043.1457.0-0.4301.59109.210.000
2017 (4)4.11-26.210.09-94.192.9800030.636.430.35-81.2812.1524.7439.6717.213.4215.1500000.04-33.336.980.290.8329.690.1501.02-59.842.0-37.11-0.2600.76-68.20.000
2016 (3)5.57-10.311.550000.2-56.5228.7812.61.8741.679.7432.733.8417.852.97-8.620.08-33.332.93-4.560.06-25.06.960.00.6425.49002.5437.33.1835.32-0.1502.394.370.000
2015 (2)6.2125.71000.434.880.46025.56-2.811.32-20.487.340.1428.723.043.2511.30.12-62.53.07420.340.080.06.96-0.290.5150.0001.85-12.322.35-4.080.44-22.812.29-14.550.000
2014 (1)4.9437.60.6-20.00.415.130026.3-6.141.6615.287.33-21.7727.87-16.662.9210.190.3200.59-56.620.08-20.06.980.00.3470.0002.1129.452.4533.880.5796.552.6839.580.000
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)10.0115.7230.8500000000010.854.1318.060.67-22.0942.5516.52.681.6643.28-1.821.833.43-13.6-16.340000000.010.0-50.08.790.00.01.970.015.880.610.0-29.075.1315.0214.777.719.369.67-0.86-48.28-40.984.2710.0510.620.0000
23Q3 (19)8.65-10.0898.8500-100.000000010.4221.87-14.660.8632.317.516.0717.38-23.5544.0823.154.133.9713.43-16.070000000.010.0-50.08.790.00.01.970.015.880.610.0-29.074.4623.5511.57.0513.897.47-0.5840.21-34.883.8846.978.680.0000
23Q2 (18)9.62-0.8244.8800-100.000-100.00008.553.01-29.160.65150.0-16.6713.690.88-32.8935.7910.17-11.893.5-6.67-44.090000000.010.0-50.08.790.00.01.9715.8815.880.61-29.07-29.073.61-23.6812.816.19-15.097.47-0.97-76.36-76.362.64-36.84-0.380.0000
23Q1 (17)9.726.893.6100000-100.00008.3-9.68-32.020.26-44.68-58.0613.57-16.39-35.7532.49-8.56-22.183.75-8.54-41.410000000.01-50.0-50.08.790.00.01.70.011.840.860.016.224.735.8217.087.293.715.9-0.559.84-57.144.188.2913.280.0000
22Q4 (16)7.6575.8683.010-100.0-100.000-100.00009.19-24.73-30.220.47-41.25-35.6216.23-22.79-22.4635.53-16.06-15.514.1-13.32-37.310000000.020.00.08.790.00.01.70.011.840.860.016.224.4711.7530.77.037.1623.99-0.61-41.8629.073.868.1250.780.0000
22Q3 (15)4.35-34.49-1.140.22-89.91-68.570-100.0-100.000012.211.16-4.390.82.5642.8621.023.046.8642.334.26.614.73-24.44-24.320000000.020.00.08.790.00.01.70.011.840.860.016.224.025.048.76.5613.8932.53-0.4321.8256.123.5734.72108.770.0000
22Q2 (14)6.6432.5316.082.18068.992.120.47000012.07-1.15-2.970.7825.8165.9620.4-3.4111.4140.62-2.710.136.26-2.19-2.1900000-100.00.020.0-33.338.790.00.01.711.8431.780.8616.2216.223.2-20.79-18.585.76-8.43-3.36-0.55-57.1442.712.65-28.18-10.770.0000
22Q1 (13)5.0119.86-15.940-100.0-100.02.110.481141.1800012.21-7.297.20.62-15.07463.6421.120.9115.9841.75-0.7323.26.4-2.14-1.2300000-100.00.020.0-33.338.790.00.01.520.017.830.740.00.04.0418.1316.766.2910.9314.57-0.3559.358.823.6944.1441.380.0000
21Q4 (12)4.18-5.0-37.330.2-71.43-90.572.10.48400.000013.173.131.780.7330.3682.520.936.410.4342.055.916.086.544.642.5100000-100.00.020.0-33.338.790.00.111.520.017.830.740.00.03.4227.142.45.6714.555.39-0.8612.24-16.222.5649.71-1.540.0000
21Q3 (11)4.4-23.08-23.340.7-45.74-75.692.090211.9400012.772.65-0.780.5619.1555.5619.677.43-17.4639.717.64-10.696.25-2.34-6.580000-100.0-100.00.02-33.33-33.338.790.00.111.5217.8317.830.740.00.02.69-31.55-9.124.95-16.95-1.0-0.98-2.088.411.71-42.42-9.520.0000
21Q2 (10)5.72-4.03-29.641.29290.9195.450-100.0-100.000012.449.22-24.790.47327.27-45.9818.310.55-18.336.898.85-11.66.4-1.239.970002.080.481.960.030.0-25.08.790.00.111.290.00.00.740.00.03.9313.5850.575.968.5628.45-0.96-12.9422.582.9713.79116.790.0000
21Q1 (9)5.96-10.64-5.550.33-84.4300.17-59.52-83.000011.39-11.9811.450.11-72.5-82.5418.21-12.62-3.0433.89-14.52-14.086.481.5743.050002.070.49-19.460.030.0-40.08.790.110.691.290.029.00.740.072.093.463.59-17.225.492.04-1.96-0.85-14.8619.812.610.38-16.350.0000
20Q4 (8)6.6716.219.112.12-26.39171.790.42-37.31-58.000012.940.54-7.370.411.11-49.3720.84-12.55-2.6239.64-10.83-13.496.38-4.6339.00002.060.49-27.460.030.0-40.08.780.00.691.290.029.00.740.072.093.3412.84-5.655.387.68.25-0.7430.840.02.637.57-7.140.0000
20Q3 (7)5.74-29.46.892.88336.361340.00.67-27.17-33.000012.87-22.19-0.850.36-58.62-64.023.836.3423.7944.466.5506.6914.9553.090002.050.49-41.930.03-25.0-50.08.780.01.51.290.029.00.740.072.092.9613.418.035.07.7619.9-1.0713.71-109.81.8937.96-15.250.0000
20Q2 (6)8.1328.8459.10.660-5.710.92-8.0-8.000016.5461.8458.280.8738.142.6222.4119.3337.8241.725.805.8228.4841.950002.04-20.62121.740.04-20.0-50.08.780.571.51.2929.029.00.7472.0972.092.61-37.5649.144.64-17.1446.37-1.24-16.98-1027.271.37-56.09-16.460.0000
20Q1 (5)6.3112.6819.280-100.0-100.01.00.00.000010.22-26.849.890.63-20.2518.8718.78-12.2418.5639.44-13.9404.53-1.318.890002.57-9.51119.660.050.0-37.58.730.110.921.00.016.280.430.065.384.1818.0868.555.612.6855.56-1.06-43.24-657.143.1211.4333.330.0000
19Q4 (4)5.64.280.00.78290.00.01.00.00.0000.013.977.630.00.79-21.00.021.411.170.045.8200.04.595.030.0000.02.84-19.550.00.05-16.670.08.720.810.01.00.00.00.430.00.03.5429.20.04.9719.180.0-0.74-45.10.02.825.560.00.0000.0

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