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)9.0274.810.95375.0000012.64-4.172.87168.221.34.010.288.534.95-38.660.1157.14000.01-50.08.980.05.482.050.11-78.853.51119.389.0921.36-0.1103.4128.190.011.23
2022 (9)5.16-1.710.2-93.22000013.195.861.07-39.551.2547.069.4838.928.07-5.50.070.00.01-90.910.020.08.980.05.373.470.5244.441.6-17.537.490.13-0.1101.494.930.0150.0
2021 (8)5.25-8.382.95-23.180.01-85.710012.467.691.7711.320.85-28.576.82-33.678.5448.780.07-22.220.1183.330.02-33.338.980.05.193.180.3601.9422.787.4813.16-0.5201.4218.330.013.96
2020 (7)5.73-6.373.84-57.520.0700011.57-16.221.59695.01.190.8510.2920.375.743.990.09-10.00.0600.030.08.98-0.115.03-17.27001.5806.6131.41-0.3801.200.01-8.35
2019 (6)6.12-15.599.04-8.59000013.81-6.690.2-70.591.18-24.848.54-19.455.52-16.490.1-16.67000.03-40.08.990.456.080.000-1.0505.034.36-0.280-1.3300.0117.99
2018 (5)7.25-14.29.8941.29000014.8-6.80.6801.57-8.7210.61-2.066.61-21.030.12-7.69000.05-16.678.950.116.080.000-1.2604.8211.57-0.210-1.4700.01-40.38
2017 (4)8.45-39.737.0-27.46000015.88-16.64-1.7501.72-2.2710.8317.248.377.170.1362.5000.06-25.08.9413.456.082.3600-1.7604.32-41.54-0.430-2.1900.01-17.61
2016 (3)14.0222.239.651830.0000019.05-9.931.4-60.231.76-7.859.242.37.8117.270.08-65.22000.0807.881.555.946.26001.45-59.387.39-19.32-0.1101.34-61.930.0122.11
2015 (2)11.479.550.50000021.15-4.823.52-28.161.9133.579.0340.326.66-16.750.23000007.7610.865.599.61003.57-27.599.16-9.58-0.0503.52-29.880.01318.74
2014 (1)10.474.700000022.22-1.594.9-15.811.43-11.186.44-9.748.0-11.410000007.010.065.112.830.1-16.674.93-15.4410.13-3.250.0905.02-12.390.00143.22
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)9.02-6.6374.810.95-13.64375.00000003.365.99-5.620.73143.33121.211.30.784.010.282.378.444.95-17.64-38.660.1110.057.1400-100.00.010.0-50.08.980.00.05.480.02.050.110.0-78.853.5125.81119.389.098.621.36-0.11-210.00.03.417.65128.190.012.11.23
23Q3 (19)9.6615.4164.291.10.0144.4400-100.00003.17-3.06-8.120.3-68.09-30.231.2912.177.510.0514.628.346.01-6.97-33.30.10.025.00-100.000.010.0-50.08.980.00.05.480.02.050.110.0-78.852.7912.05121.438.373.7217.060.1433.33600.02.8917.48133.060.0120.618.58
23Q2 (18)8.3733.7196.481.10144.4400-100.00003.2715.14-4.390.944.44547.621.1541.98-10.858.7743.6-13.096.46-10.77-29.780.142.8666.670.010.0-91.670.01-50.0-50.08.980.00.05.480.02.050.110.0-78.852.4961.69200.08.0713.1820.27-0.0375.090.02.4673.24364.150.01-23.21-2.71
23Q1 (17)6.2621.3228.540-100.0-100.000-100.00002.84-20.223.270.9172.7373.080.81-35.21.256.10-35.64-4.017.24-10.29-21.30.070.00.00.010.0-90.910.020.00.08.980.00.05.482.055.590.11-78.85-69.441.54-3.75-37.47.13-4.81-10.99-0.12-9.0970.01.42-4.7-31.070.017.0544.1
22Q4 (16)5.16-12.24-1.710.2-55.56-93.220-100.0-100.00003.563.197.230.33-23.26-46.771.254.1747.069.482.2739.148.07-10.43-5.50.07-12.50.00.010-90.910.020.00.08.980.00.05.370.03.470.520.044.441.626.98-17.537.494.760.13-0.11-450.078.851.4920.164.930.019.5250.0
22Q3 (15)5.8838.032.260.450.0-84.540.010.0-91.670003.450.884.550.43304.7679.171.2-6.9811.119.27-8.064.079.01-2.0750.920.0833.3314.290-100.0-100.00.020.0-33.338.980.00.05.370.03.470.520.044.441.2651.81-3.827.156.564.38-0.0293.3395.831.24133.9649.40.018.0743.37
22Q2 (14)4.26-12.53-1.390.450.0-84.540.010.0-91.670003.4224.366.54-0.21-140.38-146.671.2961.255.7410.0958.6-2.699.20.064.580.06-14.29-25.00.129.090.00.020.0-33.338.980.00.05.373.476.760.5244.4400.83-66.26-66.536.71-16.23-10.65-0.325.034.780.53-74.27-73.760.0113.7327.36
22Q1 (13)4.87-7.2415.130.45-84.75-78.970.010.0-87.50002.75-17.174.170.52-16.1315.560.8-5.88-11.116.36-6.71-22.779.27.7365.170.070.0-12.50.110.0120.00.020.0-33.338.980.00.05.190.03.180.360.002.4626.821.188.017.0913.46-0.423.080.02.0645.0726.380.0111.4418.68
21Q4 (12)5.25-8.7-8.382.951.37-23.180.01-91.67-85.710003.320.6111.780.62158.33-20.510.85-21.3-28.576.82-23.51-33.738.5443.0548.780.070.0-22.220.11-8.3383.330.02-33.33-33.338.980.00.05.190.03.180.360.001.9448.0922.787.489.213.16-0.52-8.33-36.841.4271.0818.330.014.673.96
21Q3 (11)5.7533.1-12.752.910.0-33.860.120.071.430003.32.811.860.24-46.67-44.191.08-11.48-1.828.91-14.03-4.255.976.83.110.07-12.5-22.220.120.0140.00.030.050.08.980.00.05.193.183.180.36001.31-47.1863.756.85-8.7917.29-0.48-4.35-29.730.83-58.9193.020.01-3.993.55
21Q2 (10)4.322.13-38.722.9135.98-66.930.1250.0140.00003.2121.5935.440.450.0550.01.2235.561.6710.3725.887.455.590.363.330.080.0-11.110.12140.071.430.030.050.08.980.00.05.030.00.00002.4822.17552.637.516.3738.82-0.46-15.0-31.432.0223.936633.330.015.9815.75
21Q1 (9)4.23-26.18-34.722.14-44.27-76.330.0814.2900002.64-11.11-19.510.45-42.31-6.250.9-24.37-41.568.23-19.94-27.765.57-2.9616.770.08-11.11-11.110.05-16.6700.030.00.08.980.0-0.115.030.0-17.270002.0328.48456.147.066.8128.13-0.4-5.26-25.01.6335.83283.150.01-2.38-8.1
20Q4 (8)5.73-13.05-6.373.84-12.73-57.520.070.000002.970.68-7.760.7881.4295.01.198.180.8510.2910.5220.375.74-0.863.990.090.0-10.00.0620.000.0350.00.08.980.0-0.115.030.0-17.270001.5897.5250.486.6113.1831.41-0.38-2.7-35.711.2179.07190.230.014.26-8.35
20Q3 (7)6.59-6.52-15.734.4-50.0-59.410.0740.000002.9524.47-17.370.43530.0330.01.1-8.33-25.689.31-3.5305.797.02-4.30.090.0-10.00.05-28.5700.020.0-33.338.980.0-0.115.030.0-17.270000.8110.53221.215.847.957.75-0.37-5.71-76.190.431333.33149.430.017.32-1.37
20Q2 (6)7.058.8-9.158.8-2.65-14.890.05000002.37-27.74-31.1-0.1-120.83-133.331.2-22.08-18.929.65-15.3805.4113.42-10.580.090.0-18.180.07000.02-33.33-50.08.98-0.110.115.03-17.27-17.270000.38166.67150.05.41-1.811.69-0.35-9.38-169.230.03103.37103.370.01-15.85-8.65
20Q1 (5)6.485.88-11.849.040.0-16.610000003.281.86-8.380.48220.0140.01.5430.51-2.5311.4033.4104.77-13.59-20.50.09-10.0-25.00000.030.0-25.08.990.00.226.080.00.0000-0.5745.7146.235.519.549.76-0.32-14.29-39.13-0.8933.0831.010.01-2.666.0
19Q4 (4)6.12-21.740.09.04-16.610.0000.0000.03.22-9.80.0-0.4-500.00.01.18-20.270.08.5400.05.52-8.760.00.10.00.0000.00.030.00.08.990.00.06.080.00.0000.0-1.05-59.090.05.03-7.20.0-0.28-33.330.0-1.33-52.870.00.0112.20.0

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。