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)28.798.191.11-1.77000070.04-19.532.61-43.9917.16-4.5624.5018.67.84-27.21006.432.23007.410.07.626.720.060.012.85-8.0820.52-3.160.21-84.6713.06-14.920.035.48
2022 (9)26.6129.051.13-43.22000087.04-7.744.66-21.6817.98-25.0820.66-18.810.7728.06006.295618.18007.410.07.149.010.060.013.98-2.121.191.441.37426.9215.355.570.03-7.61
2021 (8)20.620.391.9929.220.01-50.00094.3419.225.9551.0224.022.3225.442.68.4119.63000.11-54.17007.410.06.556.50.06-93.2614.2828.8820.8915.220.26014.5431.460.03-3.66
2020 (7)20.5419.771.5473.030.020.00079.131.813.944.7919.627.124.795.197.03-16.31000.24-40.00.010.07.410.06.156.40.89196.6711.082.7818.137.6-0.02011.0611.830.034.03
2019 (6)17.1531.720.89-42.580.02-33.330077.72-9.053.76-18.7918.32-11.8823.57-3.128.4-11.21000.4-29.820.010.07.4115.65.788.850.3400.010.78-6.2616.85-0.18-0.8909.89-11.70.03-14.99
2018 (5)13.02-5.581.5542.20.0300085.4511.384.6332.2920.796.1824.33-4.679.4632.68000.57-18.570.01-50.06.410.05.317.060.06-64.7111.521.8216.8815.78-0.3011.221.210.04-4.89
2017 (4)13.790.071.09-24.31000076.726.053.520.6919.585.525.52-0.537.137.87000.7-15.660.02100.06.410.04.966.210.17183.339.445.9514.586.89-0.209.2410.530.040.47
2016 (3)13.78-2.681.4413.39000072.341.72.90.018.567.4725.665.676.61-3.92000.830.00.010.06.41-0.314.676.620.060.08.910.2213.642.25-0.5508.36-10.970.047.13
2015 (2)14.1618.31.2720.95000071.13-5.42.9-9.0917.27-2.8124.282.736.88-17.01000.8300.01-50.06.43-0.164.387.620.060.08.890.013.342.540.5233.339.393.870.040.85
2014 (1)11.9714.661.05-13.22000075.195.093.19-5.0617.775.8423.630.718.298.3700000.020.06.443.874.079.120.06-81.258.897.7613.015.770.15-73.689.042.490.043.27
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)28.790.498.191.11-1.77-1.7700000017.87-0.45-0.450.71-13.4182.0517.16-3.92-4.5624.50-3.8118.67.8427.48-27.210006.430.472.230007.410.00.07.620.06.720.060.00.012.855.85-8.0820.523.53-3.160.21-90.87-84.6713.06-9.56-14.920.035.185.48
23Q3 (19)28.65-6.834.761.13-4.24-85.3100-100.000017.955.65-17.010.8243.86-29.9117.862.53-17.5825.477.9110.796.15-4.06-51.50006.40.635718.180007.410.00.07.620.06.720.060.00.012.147.24-10.1419.824.37-4.342.3130.026.3714.4417.21-5.810.03-1.88-0.54
23Q2 (18)30.748.4311.221.1859.46-87.1500-100.000016.99-1.39-28.580.5714.0-62.017.422.23-26.9623.6011.65-3.636.41-22.21-49.610006.360.475681.820007.410.00.07.626.726.720.060.00.011.320.89-8.2718.993.04-2.861.0-29.08-13.7912.32-2.45-8.740.03-5.71-1.99
23Q1 (17)28.356.5423.750.74-34.51-81.1700-100.000017.23-4.01-27.210.528.21-68.9417.04-5.23-26.921.142.34-13.048.24-23.49-23.130006.330.645654.550007.410.00.07.140.09.010.060.00.011.22-19.74-29.3518.43-13.03-18.051.412.922.9212.63-17.72-26.780.038.393.51
22Q4 (16)26.6125.1629.051.13-85.31-43.220-100.0-100.000017.95-17.01-28.680.39-66.67-75.1617.98-17.03-25.0820.66-10.15-18.810.77-15.0628.060006.295618.185618.180007.410.00.07.140.09.010.060.00.013.983.48-2.121.192.271.441.37-24.73426.9215.350.135.570.03-0.83-7.61
22Q3 (15)21.26-23.0811.787.69-16.23266.190.010.00.000021.63-9.08-12.571.17-22.0-25.4821.67-9.14-9.1422.99-6.14-12.4212.68-0.3167.720000.110.00.00007.410.00.07.140.09.010.060.00.013.519.486.2120.725.987.191.8256.9523.2615.3313.5624.740.03-3.3-9.16
22Q2 (14)27.6420.6534.179.18133.59585.070.010.00.000023.790.516.681.5-6.835.6323.852.3210.3124.490.75-1.3312.7218.6667.810000.110.0-38.890007.410.00.07.149.0116.10.060.0-93.2612.34-22.29-11.2219.55-13.07-6.641.16-15.33390.013.5-21.740.00.03-0.420.31
22Q1 (13)22.9111.1110.093.9397.49241.740.010.0-50.000023.67-5.966.961.612.5515.8323.31-2.8813.124.31-4.43-1.3510.7227.4758.810000.110.0-52.170007.410.00.06.550.06.50.060.0-93.2615.8811.227.2422.497.6615.221.37426.921622.2217.2518.6439.230.03-3.25-8.19
21Q4 (12)20.628.410.391.99-5.2429.220.010.0-50.000025.171.7416.041.570.040.1824.00.6322.3225.44-3.082.598.4111.2419.630000.110.0-54.1700-100.07.410.00.06.550.06.50.060.0-93.2614.2812.2628.8820.898.0715.220.26160.471400.014.5418.3131.460.03-2.48-3.66
21Q3 (11)19.02-7.6718.652.156.7264.060.010.0-50.000024.7410.9417.981.5710.5652.4323.8510.3111.8126.255.74-5.457.56-0.2614.550000.11-38.89-62.070007.410.00.06.556.56.50.06-93.26-93.2612.72-8.4927.7119.33-7.6913.64-0.43-7.563.5612.29-8.9639.980.036.77-1.28
21Q2 (10)20.6-1.0142.361.3416.52-5.630.01-50.0-50.000022.30.7718.371.422.1649.4721.624.913.6724.820.73-0.057.5812.3-7.220000.18-21.74-47.0600-100.07.410.00.06.150.00.00.890.00.013.911.3855.6620.947.2731.04-0.4-344.4472.7913.58.9680.970.03-8.86-7.99
21Q1 (9)20.811.3127.431.15-25.32-10.850.020.00.000022.132.0325.61.3924.1165.4820.615.0515.0824.64-0.627.376.75-3.98-19.740000.23-4.17-41.030-100.0-100.07.410.00.06.150.06.40.890.0196.6712.4812.647.419.527.6710.28-0.09-350.089.8912.3912.0315.470.031.534.74
20Q4 (8)20.5428.1319.771.5420.3173.030.020.00.000021.693.4311.81.128.7413.1319.62-8.027.124.80-10.685.217.036.52-16.310000.24-17.24-40.00.0100.07.410.00.06.150.06.40.890.0196.6711.0811.242.7818.136.587.6-0.0298.3197.7511.0625.9711.830.03-0.084.03
20Q3 (7)16.0310.78-8.351.28-9.8629.290.020.0-33.3300020.9711.311.211.038.421.9821.3312.150.6127.7611.7806.6-19.22-14.170000.29-14.71-35.560-100.0-100.07.410.00.06.150.06.40.890.0196.679.9611.531.6317.016.457.18-1.1819.73-118.528.7817.69-5.180.03-0.484.83
20Q2 (6)14.47-11.39-33.961.4210.0836.540.020.0-33.3300018.846.92-7.150.9513.1-1.0419.026.2-5.8424.848.2108.17-2.85-2.740000.34-12.82-33.330.010.00.07.410.00.06.156.46.40.89196.67196.678.93-23.151.5915.98-9.727.54-1.47-65.17-7250.07.46-30.48-14.940.033.756.42
20Q1 (5)16.33-4.78-23.481.2944.9435.790.020.0-33.3300017.62-9.181.730.84-15.155.017.91-2.24-0.1122.95-2.6108.410.123.320000.39-2.5-30.360.010.00.07.410.00.05.780.08.850.30.0400.011.627.79-5.5317.75.040.11-0.890.0-656.2510.738.49-13.880.030.843.32
19Q4 (4)17.15-1.940.00.89-10.10.00.02-33.330.0000.019.4-6.370.00.99-1.980.018.32-13.580.023.5700.08.49.230.0000.00.4-11.110.00.010.00.07.410.00.05.780.00.00.30.00.010.7810.00.016.856.180.0-0.89-64.810.09.896.80.00.030.680.0

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