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)0.92-9.84.5222.830.43-10.42008.8-4.76-0.702.95-1.3433.523.60.89-16.041.13-4.240.92300.00.08-27.279.30.00000-5.00-5.000.283.7-4.7200.000
2022 (9)1.0296.153.68152.050.48-15.79009.24-23.76-0.9302.99-11.0132.3616.721.06-2.751.18-0.840.23-8.00.11-15.389.30.00000-4.30-4.300.2780.0-4.0300.000
2021 (8)0.5220.931.464.290.57-25.970012.128.310.02-97.333.36-10.1627.72-17.051.09-14.171.19-2.460.25-43.180.13-23.539.30.00000-3.380-3.3800.15-16.67-3.2300.000
2020 (7)0.4313.161.4-50.70.7767.390011.19116.440.7503.74334.8833.42100.921.27234.211.22-27.810.44-46.340.17750.09.312.050000-3.390-3.3900.180.0-3.2100.000
2019 (6)0.38-17.392.84-11.80.460.0005.17-36.95-1.7700.86-25.8616.6317.590.38-68.331.692.420.82-9.890.02-92.08.331.750000-4.110-4.1100.18-33.33-3.9300.000
2018 (5)0.46-14.813.22-35.340.46-37.84008.2-3.53-1.4701.16-64.0914.15-62.771.2-15.491.6500.91-27.20.25-47.926.3-44.10000-1.470-1.4700.27-22.86-1.200.000
2017 (4)0.54-21.744.98-6.390.74155.17008.523.370.0203.2334.5838.009.091.4279.75001.25-17.760.48-33.3311.270.00000-4.970-4.9700.35-14.63-4.6200.000
2016 (3)0.69-26.65.329.920.290006.893.61-1.6302.460.034.8354.430.798.22001.52223.40.72-31.4311.270.00000-4.990-4.9900.41-49.38-4.5800.000
2015 (2)0.94-50.264.8411.7800006.65622.83-2.1101.5-26.8322.56-89.880.7312.31000.4701.05-37.511.270.00000-3.360-3.3600.81-5.81-2.5500.000
2014 (1)1.89-79.594.33386.5200000.92-58.93-2.0702.05521.21222.831412.520.656400.000001.6816700.011.270.01.720.000-6.180-4.4700.8638.71-5.3200.000
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)0.925.75-9.84.528.9222.830.43-34.85-10.420002.29-10.55-14.55-0.0650.045.452.95-10.61-1.3433.52-6.643.480.89-1.11-16.041.13-3.42-4.240.92-12.38300.00.08-11.11-27.279.30.00.0000000-5.0-1.21-16.28-5.0-1.21-16.280.28-33.333.7-4.72-4.42-17.120.0000
23Q3 (19)0.87-25.6410.134.153.7525.380.66-5.7132.00002.5635.45-2.66-0.1253.85-100.03.320.4417.0235.9121.3627.080.95.88-15.091.173.54-2.51.0520.69200.00.090.0-25.09.30.00.0000000-4.94-2.49-17.9-4.94-2.49-17.90.4282.6120.0-4.521.53-17.710.0000
23Q2 (18)1.1711.4358.114.0-11.735.590.737.2537.250001.89-8.254.42-0.260.035.02.74-9.877.8729.59-10.6517.430.85-8.6-13.271.13-3.42-5.830.871142.8689.130.09-10.0-25.09.30.00.0000000-4.82-5.7-16.43-4.82-5.7-16.430.23-17.86-11.54-4.59-7.24-18.30.0000
23Q1 (17)1.052.9469.354.5323.153.560.516.2530.770002.06-23.13-2.37-0.26-136.3627.783.041.673.7533.122.2324.780.93-12.26-14.681.17-0.85-4.10.07-69.57-83.330.1-9.09-23.089.30.00.0000000-4.56-6.05-21.93-4.56-6.05-21.930.283.7-3.45-4.28-6.2-24.060.0000
22Q4 (16)1.0229.1196.153.6811.18152.050.48-4.0-15.790002.681.9-21.87-0.11-83.33-466.672.996.03-11.0132.3914.6416.851.060.0-2.751.18-1.67-0.840.23-34.29-8.00.11-8.33-15.389.30.00.0000000-4.3-2.63-27.22-4.3-2.63-27.220.27-22.8680.0-4.03-4.95-24.770.0000
22Q3 (15)0.796.76216.03.3112.2147.010.5-1.96-15.250002.6345.3-3.66-0.0685.0-500.02.8211.02-1.7428.2612.1420.81.068.167.071.20.01.690.35-23.91105.880.120.0-14.299.30.00.0000000-4.19-1.21-23.24-4.19-1.21-23.240.3534.62169.23-3.841.03-17.430.0000
22Q2 (14)0.7419.3545.12.950.0173.150.5130.770.00001.81-14.22-34.66-0.4-11.1102.54-13.31-13.0125.20-5.0524.350.98-10.094.261.2-1.640.840.469.5224.320.12-7.69-20.09.30.00.0000000-4.14-10.7-22.12-4.14-10.7-22.120.26-10.3485.71-3.88-12.46-19.380.0000
22Q1 (13)0.6219.2351.222.95102.05152.140.39-31.58-38.10002.11-38.48-33.86-0.36-1300.002.93-12.8-19.9526.54-4.27-3.191.090.0-14.171.222.520.830.4268.05.00.130.0-18.759.30.00.0000000-3.74-10.65-10.32-3.74-10.65-10.320.2993.3370.59-3.45-6.81-7.140.0000
21Q4 (12)0.52108.020.931.468.964.290.57-3.39-25.970003.4325.64-4.190.03400.0-95.243.3617.07-10.1627.7218.52-17.051.0910.1-14.171.190.85-2.460.2547.06-43.180.13-7.14-23.539.30.00.0000000-3.380.590.29-3.380.590.290.1515.38-16.67-3.231.22-0.620.0000
21Q3 (11)0.25-50.984.171.3424.07-60.590.5915.69-28.920002.73-1.44-43.94-0.010-106.672.87-1.71-10.5923.3915.43-37.330.995.32-22.051.18-0.84-27.610.17-54.05-69.090.14-6.67-22.229.30.012.05000000-3.4-0.2914.79-3.4-0.2914.790.13-7.140.0-3.27-0.6215.280.0000
21Q2 (10)0.5124.39121.741.08-7.69-34.940.51-19.05-1.920002.77-13.1761.9900-100.02.92-20.2251.320.26-26.09-51.280.94-25.9859.321.19-1.65-26.540.37-7.5-50.00.15-6.25650.09.30.012.05000000-3.390.018.12-3.390.018.120.14-17.6527.27-3.25-0.9319.350.0000
21Q1 (9)0.41-4.6536.671.17-16.43-37.10.63-18.1836.960003.19-10.89209.710-100.0100.03.66-2.14192.827.42-17.972.431.270.0118.971.21-0.82-27.110.4-9.09-48.050.16-5.88700.09.30.012.05000000-3.390.020.05-3.390.020.050.17-5.56-5.56-3.22-0.3120.690.0000
20Q4 (8)0.4379.1713.161.4-58.82-34.270.77-7.2367.390003.58-26.49261.620.63320.0672.733.7416.51334.8833.42-10.46100.541.270.0234.211.22-25.15-27.810.44-20.0-46.340.17-5.56750.09.312.0512.05000000-3.3915.0417.52-3.3915.0417.520.1838.460.0-3.2116.8418.320.0000
20Q3 (7)0.244.35-22.583.4104.8210.750.8359.6250.910004.87184.8435.160.1550.0125.423.2166.32241.4937.33-10.2601.27115.25225.641.630.62-6.860.55-25.68-38.890.18800.0125.08.30.013.7000000-3.993.62-14.0-3.993.62-14.00.1318.18-48.0-3.864.22-18.770.0000
20Q2 (6)0.23-23.33-23.331.66-10.75-51.320.5213.0420.930001.7166.02-1.720.1176.92113.891.9354.4138.2741.5955.400.591.729.261.62-2.41-10.50.74-3.9-36.210.020.0-85.718.30.031.75000000-4.142.36-62.99-4.142.36-62.990.11-38.89-64.52-4.030.74-80.720.0000
20Q1 (5)0.3-21.05-21.051.86-12.68-50.00.460.058.620001.034.04-32.24-0.13-18.1862.861.2545.3515.7426.7760.600.5852.63-33.331.66-1.78-0.60.77-6.1-11.490.020.0-89.478.30.031.75000000-4.24-3.16-132.97-4.24-3.16-132.970.180.0-45.45-4.06-3.31-172.480.0000
19Q4 (4)0.3822.580.02.13-30.620.00.46-16.360.0000.00.998.790.0-0.1181.360.00.86-8.510.016.6700.00.38-2.560.01.69-3.430.00.82-8.890.00.02-75.00.08.313.70.0000.0000.0-4.11-17.430.0-4.11-17.430.00.18-28.00.0-3.93-20.920.00.0000.0

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