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)5.821.222.74914.810.33-26.67007.7-36.21-1.9701.97-19.5925.5826.041.250.812.64214.295.17-6.00.06010.432.151.840.00.420.0-24.810-22.550-0.240-25.050-0.100
2022 (9)5.7511.220.278.00.45125.00.42-4.5512.07-9.52-2.0302.45-49.5920.30-44.281.24-30.730.842.445.5-7.560010.210.01.840.00.420.0-22.850-20.580-0.220-23.070-0.090
2021 (8)5.17-16.750.2513.640.2-42.860.44-8.3313.3442.83-0.9104.8672.9536.4321.091.7920.130.8243.865.950.680010.21-0.11.840.00.420.0-20.840-18.580-0.420-21.260-0.070
2020 (7)6.21-9.480.22-4.350.35191.670.48-2.049.34-8.07-1.6602.810.7230.099.561.49-7.450.57-57.465.911588.570.150.010.22-0.11.840.00.420.0-19.920-17.660-0.40-20.320-0.060
2019 (6)6.86-27.020.230.00.120.00.49-3.9210.16-11.5-3.3202.79-10.5827.461.041.6131.971.343.080.35-25.530.15-50.010.23-0.11.840.00.420.0-18.290-16.030-0.30-18.590-0.040
2018 (5)9.416.630.23-83.920.12-82.860.51-1.9211.48-11.62-0.9103.12-11.1127.180.581.22-19.211.3-7.140.4700.3-6.2510.246.01.840.00.420.0-14.970-12.710-0.960-15.930-0.030
2017 (4)8.0648.711.4300.7288.890.52-1.8912.9928.870.503.51-10.6927.02-30.691.5114.391.4-18.13000.32357.149.664.091.840.00.420.0-14.30-12.040-1.320-15.620-0.010
2016 (3)5.42-17.0000.1812.50.53-8.6210.08-70.07-6.0203.93-60.3838.9932.371.32-62.611.71-39.580.67-22.990.07-63.169.280.01.840.00.420.0-14.810-12.5500.63-7.35-14.1800.000
2015 (2)6.530.770.92-8.00.166.670.58033.68-1.69-4.5609.92-31.0629.45-29.883.53-45.692.83-4.070.8714.470.1911.769.280.01.840.00.420.0-8.810-6.5500.68-22.73-8.1300.000
2014 (1)6.48-61.081.000.15275.00034.26-18.12-7.03014.3997.1242.00140.746.579.562.95-28.570.76484.620.1741.679.280.01.840.00.420.0-4.280-2.0200.88166.67-3.400.040
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)5.82-1.851.222.7432.37914.810.33-8.33-26.6700-100.01.80.56-30.5-0.63-57.5-133.331.974.79-19.5925.5815.5426.151.25-4.580.812.64-2.94214.295.17-1.52-6.00.060.0010.430.02.151.840.00.00.420.00.0-24.81-2.56-8.58-22.55-2.83-9.57-0.24-71.43-9.09-25.05-2.96-8.58-0.10-13.52-4.17
23Q3 (19)5.932.95-2.632.0743.75639.290.36-7.69-20.000-100.01.79-12.68-39.53-0.431.0345.951.88-1.57-28.7922.1411.9916.091.310.0-14.942.720.37166.675.25-1.69-6.420.060.0010.430.02.151.840.00.00.420.00.0-24.19-1.68-7.04-21.93-1.86-7.82-0.1412.56.67-24.33-1.59-6.95-0.09-4.793.43
23Q2 (18)5.76-4.32-3.031.446.6787.010.39-7.145.4100-100.02.05-0.49-36.53-0.58-61.116.451.912.14-41.7719.7714.62-12.471.318.26-17.612.71-2.17165.695.34-1.48-6.640.06-14.29010.43-5.872.151.840.00.00.420.00.0-23.79-2.5-8.78-21.53-2.77-9.79-0.1633.3344.83-23.95-2.13-8.08-0.08-13.15-2.89
23Q1 (17)6.024.7-3.681.35400.077.630.42-6.6750.00-100.0-100.02.06-20.46-37.58-0.36-33.3310.01.87-23.67-43.6717.25-14.94-27.01.21-2.42-33.152.77229.76163.815.42-1.45-7.190.070011.088.528.521.840.00.00.420.00.0-23.21-1.58-9.27-20.95-1.8-10.38-0.24-9.0935.14-23.45-1.65-8.51-0.0722.612.18
22Q4 (16)5.75-5.5811.220.27-3.578.00.450.0125.00.42-4.55-4.552.59-12.5-40.46-0.2763.51-208.02.45-7.2-49.5920.286.32-44.291.24-19.48-30.730.84-17.652.445.5-1.96-7.5600010.210.00.01.840.00.00.420.00.0-22.85-1.11-9.64-20.58-1.18-10.76-0.22-46.6747.62-23.07-1.41-8.51-0.09-5.25-34.93
22Q3 (15)6.092.53-0.490.28-63.6412.00.4521.62275.00.44-2.22-2.222.96-8.36-18.68-0.74-19.35-317.652.64-19.51-29.0319.08-15.56-39.391.54-3.14-30.631.020.030.775.61-1.92-7.4300-100.010.210.00.01.840.00.00.420.00.0-22.6-3.34-7.41-20.34-3.72-8.31-0.1548.2863.41-22.75-2.66-6.06-0.09-11.64-29.76
22Q2 (14)5.94-4.967.410.771.32208.00.3732.14208.330.45-2.17-4.263.23-2.1217.03-0.62-55.053.383.28-1.217.9922.59-4.4-15.571.59-12.15-1.851.02-2.8688.895.72-2.05-6.0800-100.010.210.0-0.11.840.00.00.420.00.0-21.87-2.97-2.24-19.61-3.32-2.51-0.2921.6230.95-22.16-2.55-1.6-0.08-7.57-17.68
22Q1 (13)6.2520.891.30.76204.0245.450.2840.0-12.50.464.55-4.173.3-24.1426.92-0.4-260.0-122.223.32-31.6931.2323.63-35.09-9.41.811.129.71.0528.0594.445.84-1.85-1.1800-100.010.210.0-0.11.840.00.00.420.00.0-21.24-1.92-5.72-18.98-2.15-6.45-0.3711.92.63-21.61-1.65-5.57-0.07-6.76-29.05
21Q4 (12)5.17-15.52-16.750.250.013.640.266.67-42.860.44-2.22-8.334.3519.5154.260.25-26.47148.084.8630.6572.9536.4015.6720.871.79-19.3720.130.825.1343.865.95-1.820.680-100.0-100.010.210.0-0.11.840.00.00.420.00.0-20.840.95-4.62-18.581.06-5.21-0.42-2.44-5.0-21.260.89-4.63-0.07-1.21-24.84
21Q3 (11)6.1210.675.150.250.013.640.120.0-68.420.45-4.26-4.263.6431.8864.710.34125.56112.53.7233.8171.4331.4717.6241.552.2237.0420.00.7844.44-39.066.06-0.492.540.150.00.010.21-0.1-0.21.840.00.00.420.00.0-21.041.64-8.23-18.781.83-9.31-0.412.38-10.81-21.451.65-8.28-0.07-1.25-33.61
21Q2 (10)5.53-10.37-14.920.2513.6400.12-62.5-70.730.47-2.0802.766.1533.33-1.33-638.89-343.332.789.8841.8426.762.5839.931.62-1.821.250.540.0-56.86.093.0500.150.00.010.220.0-0.11.840.000.420.00-21.39-6.470-19.13-7.29-10.32-0.42-10.532.33-21.81-6.55-4972.09-0.07-17.96-31.68
21Q1 (9)6.17-0.64-15.480.220.000.32-8.57166.670.480.002.6-7.816.59-0.1865.3882.182.53-9.9628.4326.08-13.435.711.6510.745.770.54-5.26-57.815.910.01746.880.150.00.010.220.0-0.11.840.000.420.00-20.09-0.850-17.83-0.96-4.64-0.385.025.49-20.47-0.74-3913.73-0.06-3.27-21.07
20Q4 (8)6.216.7-9.480.220.0-4.350.35-7.89191.670.482.13-2.042.8227.6-13.23-0.52-425.042.862.8129.4922.1730.1235.4633.171.49-19.46-7.450.57-55.47-57.465.910.01588.570.150.00.010.22-0.1-0.11.840.00.00.420.00.0-19.92-2.47-8.91-17.66-2.79-10.17-0.4-8.11-33.33-20.32-2.57-9.31-0.06-8.32-36.87
20Q3 (7)5.82-10.46-27.340.220-8.330.38-7.32216.670.470-6.02.216.76-18.150.16153.33120.252.1710.71-0.4622.2316.2701.8515.622.211.282.4-4.485.9101455.260.150.0-50.010.230.00.01.8400.00.4200.0-19.440-11.79-17.180.92-13.55-0.3713.9511.9-19.81-4506.98-11.23-0.050.21-28.33
20Q2 (6)6.5-10.96-26.720000.41241.67241.6700-100.02.07-7.170.0-0.370.376.381.96-0.51-1.0119.12-0.5101.62.568.841.25-2.34-10.070-100.0-100.00.150.0-50.010.230.00.000-100.000-100.000100.0-17.34-1.76-21.0-0.4315.6923.21-0.4315.6997.49-0.05-8.45-42.96
20Q1 (5)7.36.41-19.070-100.0-100.00.120.00.00-100.002.23-31.383.72-1.01-10.99-188.571.97-14.35-42.419.22-15.0201.56-3.1140.541.28-4.480.00.32-8.57-27.270.150.0-50.010.230.00.00-100.0-100.00-100.0-100.00100.0100.0-17.04-6.3-30.47-0.51-70.030.14-0.5197.2696.82-0.05-16.76-53.13
19Q4 (4)6.86-14.360.00.23-4.170.00.120.00.00.49-2.00.03.2520.370.0-0.91-15.190.02.35.50.022.6200.01.61-11.050.01.340.00.00.35-7.890.00.15-50.00.010.230.00.01.840.00.00.420.00.0-18.29-5.180.0-16.03-5.950.0-0.328.570.0-18.59-4.380.0-0.04-1.550.0

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