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)3.04-13.884.4-12.350.02-33.330028.360.851.49-37.1310.5416.8537.1715.863.66-23.110.05-16.6700005.360.02.2212.120.22-31.252.920.345.352.88-0.2402.68-0.370.000
2022 (9)3.53117.95.0256.880.030.00028.12-10.92.3711.279.02-23.132.08-13.74.7618.410.06100.00.02-60.0005.360.01.9812.50.3214.292.9111.925.212.07-0.2202.6917.980.000
2021 (8)1.62-15.623.2-5.880.030.00031.569.472.1342.011.737.5237.17-1.784.02169.80.0300.05-28.57005.360.01.768.640.2812.02.630.04.6419.9-0.3202.2832.560.000
2020 (7)1.9265.523.438.780.030.00028.835.81.50.6710.9129.8837.8422.761.49-49.83000.07-30.0005.3610.061.6210.20.2556.252.01.523.877.5-0.2801.720.00.000
2019 (6)1.1626.092.4528.950.030.00027.254.291.494.28.422.9930.8317.932.97-2.94000.1-23.08004.870.01.4711.360.16-5.881.9710.063.69.76-0.2501.725.520.000
2018 (5)0.92-1.081.99.20.030.00026.13-8.641.4340.26.836.5526.1416.623.06-4.38000.13-13.33004.870.01.328.20.1713.331.7930.663.2819.71-0.1601.6335.830.000
2017 (4)0.933.331.74-16.350.03-80.00028.6-4.281.0264.526.41-13.1422.41-9.263.28.84000.15-16.67004.870.01.225.170.150.01.3738.382.7419.65-0.1701.227.660.000
2016 (3)0.952.542.0866.40.15-28.570029.8840.680.62-10.147.380.6824.70-28.432.9413.95000.18-53.85004.870.01.166.420.150.00.99-5.712.290.44-0.0500.94-16.810.000
2015 (2)0.59-49.571.251.630.21950.00021.24-5.680.69-6.767.3318.0434.5125.152.582.38000.3969.57004.870.01.096.860.150.01.052.942.284.110.0814.291.133.670.000
2014 (1)1.1758.111.23251.430.02-33.330022.52-24.30.74-34.516.21-3.1227.5827.982.52-13.7000.23-23.33004.870.01.0213.330.150.01.02-27.662.19-11.340.0701.09-21.580.000
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)3.04-8.71-13.884.40.46-12.350.02-33.33-33.330006.9-12.771.470-100.0-100.010.54-8.5916.8537.18-8.9115.943.6658.44-23.110.05-16.67-16.6700-100.00005.360.00.02.220.012.120.220.0-31.252.920.340.345.350.02.88-0.24-33.33-9.092.68-1.83-0.370.0000
23Q3 (19)3.33-25.8431.14.380.0-21.510.030.00.00007.9117.3642.010.6488.24-1.5411.5313.9320.3540.814.527.982.31-20.89-63.220.060.00.00-100.0-100.00005.360.00.02.220.012.120.220.0-31.252.9127.6313.235.3513.5910.08-0.1828.0-12.52.7334.4813.280.0000
23Q2 (18)4.49-3.6544.374.38-12.9227.330.030.00.00006.74-0.8811.220.34-32.0-43.3310.122.33-0.4939.06-0.3624.162.925.42-43.190.060.0100.00.010.0-66.670005.360.00.02.2212.1212.120.22-31.25-31.252.2810.1419.374.717.7811.88-0.25-19.05-8.72.039.1420.830.0000
23Q1 (17)4.6632.0167.635.030.257.680.030.00.00006.80.0-29.90.585.19-40.489.899.65-15.1839.2022.2513.662.77-41.8112.150.060.0100.00.01-50.0-75.00005.360.00.01.980.012.50.320.014.292.07-28.8731.854.37-15.9621.05-0.214.558.71.86-30.8638.810.0000
22Q4 (16)3.5338.98117.95.02-10.0456.880.030.00.00006.822.08-21.930.27-58.46-60.299.02-5.85-23.132.070.55-13.734.76-24.218.410.060.0100.00.02-33.33-60.00005.360.00.01.980.012.50.320.014.292.9113.2311.925.27.012.07-0.22-37.531.252.6911.6217.980.0000
22Q3 (15)2.54-18.3310.925.5862.2150.00.030.00.00005.57-8.09-29.130.658.3332.659.58-5.8-17.2731.891.38-17.136.2822.18134.330.06100.0100.00.030.0-40.00005.360.00.01.980.012.50.320.014.292.5734.5533.164.8615.4422.42-0.1630.4351.522.4143.4550.620.0000
22Q2 (14)3.1111.8748.83.447.8454.950.030.00.00006.06-37.53-19.630.6-28.5781.8210.17-12.78-9.7631.46-8.79-16.715.14108.1134.70.030.000.03-25.0-50.00005.360.00.01.9812.522.220.3214.2928.01.9121.6617.94.2116.6220.63-0.230.030.31.6825.3730.230.0000
22Q1 (13)2.7871.621.43.19-0.3144.340.030.00.00009.711.3730.20.8423.5333.3311.66-0.63.0934.49-7.21-8.582.47-38.5699.190.030.000.04-20.0-42.860005.360.00.01.760.08.640.280.012.01.57-39.6221.713.61-22.214.24-0.2328.1220.691.34-41.2334.00.0000
21Q4 (12)1.62-29.26-15.623.2-13.98-5.880.030.00.00008.7110.8120.30.6838.7878.9511.731.37.5237.17-3.42-1.754.0250.0169.80.030.000.050.0-28.570005.360.00.01.760.08.640.280.012.02.634.7230.04.6416.8819.9-0.323.03-14.292.2842.532.560.0000
21Q3 (11)2.299.57-14.873.7267.5715.890.030.00.00007.864.243.290.4948.4858.0611.582.7512.7638.481.96.832.6822.37160.190.03000.05-16.67-37.50005.360.00.01.768.648.640.2812.012.01.9319.1417.683.9713.7513.43-0.330.0-10.01.624.0319.40.0000
21Q2 (10)2.09-8.73-0.482.220.45-4.720.030.00.00007.541.21-1.820.33-47.62-2.9411.27-0.3515.2437.770.1110.492.1976.6148.980000.06-14.29-33.330005.360.00.01.620.00.00.250.00.01.6225.5821.83.4910.449.06-0.33-13.79-6.451.2929.026.470.0000
21Q1 (9)2.2919.274.572.21-35.0-9.430.030.00.00007.452.918.070.6365.7931.2511.313.6737.5937.73-0.2825.981.24-16.78-17.330000.070.0-22.220005.360.010.061.620.010.20.250.056.251.29-35.5-25.03.16-18.35-5.67-0.29-3.57-11.541.0-41.86-31.510.0000
20Q4 (8)1.92-28.6265.523.45.9238.780.030.00.00007.24-4.864.780.3822.5835.7110.916.2329.8837.835.0222.771.4944.66-49.830000.07-12.5-30.00005.360.010.061.620.010.20.250.056.252.021.951.523.8710.577.5-0.286.67-12.01.7228.360.00.0000
20Q3 (7)2.6928.1228.053.2137.7722.050.030.00.00007.61-0.91-1.30.31-8.82-27.9110.275.0115.5236.025.3801.03-29.93-66.560000.08-11.11-27.270005.360.010.061.620.010.20.250.056.251.6423.31-3.533.59.385.11-0.33.23-57.891.3431.37-11.260.0000
20Q2 (6)2.1-4.1175.02.33-4.5162.940.030.00.00007.6821.7117.790.34-29.173.039.7818.9832.5234.1814.1501.47-2.0-60.90000.090.0-25.00005.3610.0610.061.6210.210.20.2556.2556.251.33-22.674.723.2-4.4810.73-0.31-19.23-138.461.02-30.14-10.530.0000
20Q1 (5)2.1988.7925.862.44-0.418.930.030.00.00006.31-8.683.10.4871.436.678.22-2.1435.229.95-2.8201.5-49.49-43.180000.09-10.0-25.00004.870.00.01.470.011.360.160.0-5.881.72-12.69-23.213.35-6.94-10.19-0.26-4.0-116.671.46-15.12-31.130.0000
19Q4 (4)1.1641.460.02.45-6.840.00.030.00.0000.06.91-10.380.00.28-34.880.08.4-5.510.030.8100.02.97-3.570.0000.00.1-9.090.0000.04.870.00.01.470.00.00.160.00.01.9715.880.03.68.110.0-0.25-31.580.01.7213.910.00.0000.0

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