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)1.67-2.91-33.990-100.0-100.00.08-42.86-42.860000.8-17.53-39.390.2450.0-35.141.1-16.67-24.6631.88-4.1115.960.7-17.65-39.130.180.0-78.570.61-28.24-35.790.020.00.05.50.00.01.830.07.020.180.0-14.291.8516.35-5.133.866.93-0.52-0.23-27.78-27.781.6214.89-8.470.0000
23Q3 (19)1.72-24.89-37.910.6200.020.00.140.0-22.220000.9718.29-21.140.16300.0-38.461.3229.41-14.2933.2537.8917.020.85-11.46-42.570.18-78.31-78.820.85-3.41-27.970.02-33.330.05.50.0-3.511.830.07.020.180.0-14.291.5911.19-8.623.614.64-1.63-0.1830.77-20.01.4120.51-11.320.0000
23Q2 (18)2.29-5.37-22.640.2-42.8600.140.0-22.220000.82-4.65-33.870.04-50.0-69.231.02-20.93-20.9324.11-13.088.230.96-16.52-38.850.83-1.19-2.350.88-4.35-27.870.0350.050.05.50.0-3.511.837.027.020.18-14.29-14.291.43-3.38-3.383.451.171.17-0.26-52.94-52.941.17-10.69-10.690.0000
23Q1 (17)2.42-4.35-5.840.3516.6700.140.0-22.220000.86-34.85-43.420.08-78.38-81.41.29-11.64-17.8327.740.93.721.150.0-29.450.840.0-15.150.92-3.16-27.560.020.0100.05.50.0-3.511.710.08.230.210.05.01.48-24.1-0.673.41-12.114.28-0.175.56-30.771.31-25.99-3.680.0000
22Q4 (16)2.53-8.6613.960.3-40.000.14-22.22-22.220001.327.32-7.690.3742.31-7.51.46-5.191.3927.50-3.230.431.15-22.3-30.30.84-1.18-15.150.95-19.49-27.480.020.00.05.5-3.51-3.511.710.08.230.210.05.01.9512.0712.073.885.729.92-0.18-20.014.291.7711.3215.690.0000
22Q3 (15)2.77-6.4236.450.5042.860.180.00.00001.23-0.81-23.120.26100.0-43.481.5419.3830.5128.4127.5329.061.48-5.73-15.910.850.0-12.371.18-3.28-13.240.020.00.05.70.00.01.710.08.230.210.05.01.7417.5729.853.677.6217.63-0.1511.7634.781.5921.3743.240.0000
22Q2 (14)2.9615.1854.970000.180.00.00001.24-18.42-6.060.13-69.77-53.571.29-17.8314.1622.28-16.7-2.991.57-3.68-13.740.85-14.14-13.271.22-3.94-12.860.02100.0100.05.70.00.01.718.238.230.215.05.01.48-0.6768.183.414.2828.2-0.17-30.7726.091.31-3.68101.540.0000
22Q1 (13)2.5715.7741.9900-100.00.180.0125.00001.526.2967.030.437.5290.911.579.031.9526.75-2.3-20.631.63-1.218.670.990.01.021.27-3.0554.880.01-50.00.05.70.00.01.580.03.270.20.0-13.041.49-14.3744.663.27-7.3717.63-0.1338.138.11.36-11.1165.850.0000
21Q4 (12)2.229.3625.420-100.0-100.00.180.0125.00001.43-10.62-6.540.4-13.0442.861.4422.03-16.7627.3824.35-28.791.65-6.2548.650.992.060.01.31-3.6855.950.020.00.05.70.00.01.580.03.270.20.0-13.041.7429.8591.213.5313.1432.21-0.218.7-5.01.5337.84115.490.0000
21Q3 (11)2.036.280.00.350-61.110.180.0125.00001.621.2137.930.4664.29170.591.184.429.2622.01-4.15-23.761.76-3.326.620.97-1.02-2.021.36-2.8658.140.02100.00.05.70.00.01.580.03.270.20.0-13.041.3452.27106.153.1217.2930.0-0.230.04.171.1170.77170.730.0000
21Q2 (10)1.915.523.80-100.0-100.00.18125.0125.00001.3245.0536.080.28154.5533.331.13-26.6220.2122.97-31.84-18.641.8221.3355.560.980.0-1.011.470.7359.090.010.0-50.05.70.00.01.583.273.270.2-13.04-13.040.88-14.5683.332.66-4.3219.28-0.23-9.5214.810.65-20.73209.520.0000
21Q1 (9)1.812.2621.480.90.021.620.080.00.00000.91-40.528.330.11-60.71222.221.54-10.9824.1933.70-12.35-13.851.535.1466.670.98-1.01-2.00.82-2.38-8.890.01-50.0-50.05.70.00.01.530.00.00.230.035.291.0313.19212.122.784.1237.62-0.21-5.016.00.8215.49925.00.0000
20Q4 (8)1.77-12.8111.320.90.0104.550.080.00.00001.5331.998.70.2864.71380.01.7360.1978.3538.4433.1330.791.11-20.143.740.990.0-1.00.84-2.33-8.70.020.00.05.70.00.01.530.00.00.230.035.290.9140.0116.672.6711.2525.94-0.216.6713.040.7173.17273.680.0000
20Q3 (7)2.0310.3311.540.923.29109.30.080.033.330001.1619.5954.670.17-19.05185.01.0814.8912.528.882.301.3918.841.840.990.0-1.980.86-2.27-8.510.020.00.05.70.00.01.530.00.00.230.035.290.6535.4218.182.47.627.14-0.2411.11-14.290.4195.2420.590.0000
20Q2 (6)1.8423.4933.330.73-1.352333.330.080.0100.00000.9715.4819.750.21333.33310.00.94-24.19-14.5528.23-27.8401.1730.010.380.99-1.0-2.940.88-2.22-8.330.020.0-80.05.70.0-9.951.530.00.00.2335.2935.290.4845.45-36.02.2310.4-8.61-0.27-8.0-80.00.21162.5-65.00.0000
20Q1 (5)1.49-6.290.680.7468.1800.080.0100.00000.849.09-13.4-0.0910.0-160.01.2427.849.7339.1233.0800.9-15.89-7.221.00.0-2.910.9-2.17-10.00.020.0-81.825.70.0-15.31.530.00.00.170.000.33-21.43-89.912.02-4.72-57.92-0.25-8.7-127.270.08-57.89-97.470.0000
19Q4 (4)1.59-12.640.00.442.330.00.0833.330.0000.00.772.670.0-0.150.00.00.971.040.029.3900.01.079.180.01.0-0.990.00.92-2.130.00.020.00.05.70.00.01.530.00.00.170.00.00.42-23.640.02.12-5.360.0-0.23-9.520.00.19-44.120.00.0000.0
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)1.67-33.99000.08-42.86003.45-35.030.52-56.31.1-24.6631.8815.960.7-39.130.18-78.570.61-35.790.020.05.50.01.837.020.18-14.291.85-5.133.86-0.52-0.2301.62-8.470.000
2022 (9)2.5313.960.300.14-22.22005.311.141.19-4.81.461.3927.500.241.15-30.30.84-15.150.95-27.480.020.05.5-3.511.718.230.215.01.9512.073.889.92-0.1801.7715.690.000
2021 (8)2.2225.42000.18125.0005.2516.671.25119.31.44-16.7627.43-28.651.6548.650.990.01.3155.950.020.05.70.01.583.270.2-13.041.7491.213.5332.21-0.2101.53115.490.000
2020 (7)1.7711.320.9104.550.080.0004.536.360.5701.7378.3538.4430.791.113.740.99-1.00.84-8.70.020.05.70.01.530.00.2335.290.91116.672.6725.94-0.200.71273.680.000
2019 (6)1.59123.940.4400.08300.0003.3-30.23-0.2500.97-22.429.3911.231.07-1.831.0-2.910.92-9.80.02-83.335.7-15.31.530.00.1700.42-86.542.12-54.31-0.2300.19-93.560.000
2018 (5)0.71-64.5000.020004.7313.43-0.4401.25-19.8726.43-29.361.09-14.171.03-3.741.022.00.12-40.06.73-2.181.530.0003.12-31.434.64-23.93-0.1702.95-35.310.000
2017 (4)2.0-31.271.28-19.500004.17-40.68-0.3201.56-35.037.419.581.2725.741.0701.000.2-45.956.882.381.532.00.0204.55-10.966.1-7.720.0104.56-10.41-0.000
2016 (3)2.91-72.881.59-6.4700007.03-70.170.26-93.422.442.8634.14378.971.01-27.3400000.373600.06.727.871.535.14005.11-12.956.61-5.3-0.0205.09-14.740.000
2015 (2)10.7342.691.7314.63000023.5720.073.95-7.281.68-68.187.13-73.51.3915.8300000.01-50.06.234.181.1163.24005.8725.166.9829.980.1400.05.9726.750.000
2014 (1)7.5292.330.4100.4300019.63407.244.26610.05.28198.3126.90-41.191.2-18.370.120000.02-33.335.9832.890.689.68004.69383.515.37237.740.02-77.784.71344.340.000

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