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)6.2212.2720.31-2.73000062.96-1.731.1-70.5915.03-3.7223.87-2.0235.63-9.9600000.050.06.660.33.1319.92004.51-33.097.64-18.290.7716.675.28-28.650.000
2022 (9)5.54-6.4220.8859.88000064.072.023.7424.6715.6110.6324.368.4439.5767.8100000.05400.06.640.452.6112.99006.7453.539.3539.550.66-70.277.411.950.000
2021 (8)5.9236.4113.06173.22000062.826.283.043.5414.1143.8322.4713.923.5881.1100000.01-50.06.610.762.3110.0004.3925.796.719.642.221205.886.6180.60.000
2020 (7)4.34-2.914.78-23.4000049.7320.732.0914.849.81-0.4119.73-17.5113.02-4.340.2161.54000.02-50.06.560.02.19.38003.498.395.68.950.17-15.03.667.020.000
2019 (6)4.4712.036.24-3.7000041.19-0.11.822.829.8510.4323.9110.5313.61-3.680.1362.5000.040.06.560.01.9210.34003.22-0.315.143.210.2-35.483.42-3.390.000
2018 (5)3.99171.436.4859.21000041.237.91.777.938.92-10.821.63-17.3314.1320.560.08-38.46000.04-20.06.562.341.7410.13003.232.224.985.060.31-24.393.54-0.840.000
2017 (4)1.4716.674.07184.62000038.2123.261.64-1.210.045.9926.1718.4411.7214.790.13-23.53000.050.06.411.581.5812.06003.16-3.074.741.50.41192.863.575.00.000
2016 (3)1.26-63.161.43-51.69000031.0-4.761.66-13.996.856.722.1012.0310.2112.690.170000.05400.06.3111.481.4115.57003.26-2.44.672.410.14180.03.40.290.000
2015 (2)3.4254.752.96-65.9000032.552.011.9310.296.42-6.1419.72-7.999.0612.6900000.010.05.663.11.2216.19003.3412.844.5614.00.05-86.113.392.110.000
2014 (1)2.21-39.458.68410.59000031.9125.381.7519.866.8424.3621.44-0.818.0459.2100000.010.05.493.01.0516.67002.9612.984.013.640.3650.03.3216.080.000
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)6.22184.0212.2720.3110.38-2.7300000011.58-25.15-21.860.47570.0-61.7915.03-13.62-3.7223.87-9.18-2.0235.63-10.52-9.960000000.05-16.670.06.660.30.33.130.019.920004.519.2-33.097.645.23-18.290.77-4.9416.675.286.88-28.650.0000
23Q3 (19)2.19-82.14-58.1318.4-32.1354.7500000015.47-12.15-9.8-0.1-150.0-119.2317.41.286.3626.283.852.9739.824.7384.610000000.0620.0200.06.640.00.453.130.019.920004.13-2.36-29.287.26-1.36-14.080.81-22.1284.094.94-6.26-21.340.0000
23Q2 (18)12.26-8.23171.8427.11-26.4785.0500000017.61-3.773.280.2-62.26-82.7617.180.126.0525.31-0.71-2.2338.02-6.1766.540000000.050.066.676.640.00.453.1319.9219.920004.23-7.0318.497.362.7919.091.0420.93-56.125.27-2.59-11.280.0000
23Q1 (17)13.36141.16171.5436.8776.58135.4400000018.323.4821.590.53-56.91-36.1417.169.9319.9225.494.6211.2940.522.4119.980000000.050.0400.06.640.00.452.610.012.990004.55-32.4967.97.16-23.4242.630.8630.3-66.675.41-26.892.270.0000
22Q4 (16)5.545.93-6.4220.8875.6159.8800000014.82-13.59-0.131.23136.5459.7415.61-4.5810.6324.36-4.558.4239.5783.4567.810000000.05150.0400.06.640.450.452.610.012.990006.7415.4153.539.3510.6539.550.6650.0-70.277.417.8311.950.0000
22Q3 (15)5.2315.965.8711.89-18.8411.0200000017.150.599.650.52-55.17-30.6716.360.9917.1125.53-1.398.721.57-5.5217.360000000.02-33.330.06.610.00.762.610.012.990005.8463.5961.778.4536.7342.50.44-81.43-36.236.285.7246.050.0000
22Q2 (14)4.51-8.33-7.7714.65-6.4514.2700000017.0513.290.591.1639.7665.7116.213.215.6125.8913.03-4.9722.8323.9468.740000000.03200.050.06.610.00.762.6112.9912.990003.5731.7324.396.1823.1119.312.37-8.14347.175.9412.2974.710.0000
22Q1 (13)4.92-16.894.915.6619.91111.0500000015.051.42-2.020.837.795.0614.311.4213.3922.901.92-3.6318.42-21.8826.420000000.010.00.06.610.00.762.310.010.00002.71-38.2713.875.02-25.0712.052.5816.22578.955.29-19.9791.670.0000
21Q4 (12)5.9219.8436.4113.0621.94173.2200000014.84-5.1228.60.772.6792.514.111.043.8322.47-4.3113.9223.5828.2981.1100-100.00000.01-50.0-50.06.610.760.762.310.010.00004.3921.6125.796.712.9819.642.22221.741205.886.6153.7280.60.0000
21Q3 (11)4.941.02-30.6210.71-16.4623.100000015.64-7.7325.520.757.1427.1213.97-8.9328.1723.48-13.85.7218.3835.8549.4300-100.00000.020.0-50.06.560.00.02.310.010.00003.6125.7816.835.9314.4814.040.6930.196800.04.326.4738.710.0000
21Q2 (10)4.894.26-40.812.8272.7844.2100000016.9510.3523.360.7-11.39-4.1115.3421.5532.2427.2414.6211.0313.53-7.1432.000-100.00000.02100.0-33.336.560.00.02.3110.010.00002.8720.5914.85.1815.6212.610.5339.471666.673.423.1934.390.0000
21Q1 (9)4.698.06-11.847.4255.23-23.2700000015.3633.128.110.7997.5113.5112.6228.6415.8923.7720.48-4.0214.5711.922.130-100.0-100.00000.01-50.0-66.676.560.00.02.10.09.380002.38-31.8121.434.48-20.015.460.38123.53322.222.76-24.5934.630.0000
20Q4 (8)4.34-39.04-2.914.78-45.06-23.400000011.54-7.386.070.4-32.2-18.379.81-10.0-0.4119.73-11.19-17.5313.025.85-4.340.2161.5461.540000.02-50.0-50.06.560.00.02.10.09.380003.4912.948.395.67.698.950.171600.0-15.03.6618.067.020.0000
20Q3 (7)7.12-13.845.68.7-2.14-7.1500000012.46-9.3216.780.59-19.1847.510.9-6.03-1.4522.21-9.46012.320.0-13.260.13-13.33225.00000.0433.33100.06.560.00.02.10.09.380003.0923.612.775.213.0411.590.01-66.67-95.03.122.535.440.0000
20Q2 (6)8.2655.2667.898.89-8.078.8100000013.7414.631.610.7397.348.9811.66.524.0424.53-0.92010.25-14.08-40.820.1525.0150.00000.030.00.06.560.00.02.19.389.380002.527.556.844.618.567.980.03-66.67-88.02.5323.41-2.320.0000
20Q1 (5)5.3219.027.699.6754.9729.6200000011.9910.230.470.37-24.49-13.9510.8910.5617.3524.763.52011.93-12.34-23.570.12-7.69100.00000.03-25.00.06.560.00.01.920.010.340001.96-39.13-46.593.88-24.51-28.280.09-55.0-72.732.05-40.06-48.750.0000
19Q4 (4)4.47-8.590.06.24-33.40.0000.0000.010.881.970.00.4922.50.09.85-10.940.023.9200.013.61-4.020.00.13225.00.0000.00.04100.00.06.560.00.01.920.00.0000.03.2217.520.05.1410.30.00.20.00.03.4216.330.00.0000.0

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