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)0.840.00000003.693.36-0.100.51-20.3113.82-22.90.43-29.510000002.920.00.04-86.6700-0.10-0.060-0.030-0.1300.000
2022 (9)0.84-26.320000003.57-10.97-0.2800.64-17.9517.93-7.840.617.020000002.920.00.3-54.5500-0.2600.04-86.67-0.080-0.3400.000
2021 (8)1.14-11.630000004.0122.63-0.3600.78110.8119.4571.910.5739.020000002.920.00.66-24.1400-0.3600.3-54.5500-0.3600.000
2020 (7)1.29-9.150000003.27-25.51-0.3300.37-17.7811.3110.380.417.890000002.92-0.340.870.000-0.2100.66-33.3300-0.2100.000
2019 (6)1.42-59.890000004.39-44.5-0.0700.45-60.1810.25-28.250.38-28.300000.01-50.02.930.00.878.75000.12-88.00.99-45.0-0.0200.1-89.130.000
2018 (5)3.54-13.240000007.91-11.020.74-28.851.13-26.1414.29-16.990.533.9200000.020.02.930.340.815.94001.0-23.081.8-10.0-0.0800.92-20.690.000
2017 (4)4.08-28.040000008.89-4.721.04-41.91.530.017.214.950.51-17.7400000.020.02.92-19.560.6932.69001.3-31.222.0-17.01-0.1401.16-30.950.000
2016 (3)5.67-30.680000009.33-4.51.79-7.731.5321.4316.4027.160.620.000000.02100.03.631.680.5262.5001.89-16.372.41-6.95-0.2101.68-25.660.000
2015 (2)8.186.370000009.77-16.211.94-15.651.26-5.2612.9013.060.62-6.0600000.0103.57-39.080.32255.56002.26-2.592.597.47002.26-2.590.000
2014 (1)7.6962.2400000011.6630.282.3139.581.33-21.7611.41-39.950.66-9.590000005.861.030.090002.32152.172.41161.96002.32152.170.000
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)0.84-24.320.00000000000.81-10.06.58-0.07-133.3361.110.51-22.73-20.3113.82-23.77-22.690.43-8.51-29.510000000002.920.00.00.040.0-86.67000-0.1-400.061.54-0.06-400.0-250.0-0.0350.062.5-0.13-62.561.760.0000
23Q3 (19)1.1154.1721.980000000000.9-7.2225.0-0.03-200.0-50.00.6610.017.8618.134.5630.160.472.17-25.40000000002.920.00.00.040.0-86.67000-0.02-300.080.00.02-60.0-90.48-0.06-20.014.29-0.08-100.052.940.0000
23Q2 (18)0.72-23.4-12.20000000000.97-3.96-10.190.03250.000.60.0-20.017.343.184.050.46-9.8-22.030000000002.920.00.00.04-86.67-86.670000.01103.57112.50.05150.0-78.26-0.05-25.0-150.0-0.0487.560.00.0000
23Q1 (17)0.9411.9-6.00000000001.0132.89-0.98-0.0288.8975.00.6-6.25-4.7616.81-5.9914.710.51-16.39-21.540000000002.920.00.00.30.0-54.55000-0.28-7.6936.360.02-50.0-90.91-0.0450.00-0.325.8827.270.0000
22Q4 (16)0.84-7.69-26.320000000000.765.56-36.67-0.18-800.0-500.00.6414.29-17.9517.8828.33-8.090.61-3.177.020000000002.920.00.00.30.0-54.55000-0.26-160.027.780.04-80.95-86.67-0.08-14.290-0.34-100.05.560.0000
22Q3 (15)0.9110.98-19.470000000000.72-33.33-40.0-0.02066.670.56-25.33-24.3213.93-16.42-33.360.636.7818.870000000002.920.00.00.30.0-54.55000-0.1-25.070.590.21-8.7-36.36-0.07-250.00-0.17-70.050.00.0000
22Q2 (14)0.82-18.0-34.40000000001.085.8822.730100.0100.00.7519.0547.0616.6713.76-1.960.59-9.2325.530000000002.920.00.00.3-54.55-65.52000-0.0881.8283.670.234.55-39.47-0.0200-0.177.2779.590.0000
22Q1 (13)1.0-12.28-19.350000000001.02-15.039.73-0.08-166.6750.00.63-19.2357.514.65-24.689.520.6514.0441.30000000002.920.00.00.660.0-24.14000-0.44-22.22-18.920.22-26.67-56.0000-0.44-22.22-18.920.0000
21Q4 (12)1.140.88-11.630000000001.20.064.38-0.0350.072.730.785.41110.8119.45-6.9571.380.577.5539.020000000002.920.00.00.660.0-24.14000-0.36-5.88-71.430.3-9.09-54.55000-0.36-5.88-71.430.0000
21Q3 (11)1.13-9.6-20.980000000001.236.3681.82-0.0650.062.50.7445.1100.020.9022.9689.270.5312.7717.7800000000-100.02.920.00.00.66-24.14-24.14000-0.3430.61-240.00.33-13.16-57.14000-0.3430.61-240.00.0000
21Q2 (10)1.250.81-5.30000000000.8820.551.15-0.1225.0-1100.00.5127.54.0817.0027.0830.80.472.17-2.0800000000-100.02.920.00.00.870.00.0000-0.49-32.43-916.670.38-24.0-59.1400100.0-0.49-32.43-1080.00.0000
21Q1 (9)1.24-3.88-17.330000000000.730.0-27.0-0.16-45.45-220.00.48.11-18.3713.3817.878.390.4612.217.9500000000-100.02.920.00.00.870.00.0000-0.37-76.19-628.570.5-24.24-46.8100100.0-0.37-76.19-716.670.0000
20Q4 (8)1.29-9.79-9.150000000000.7310.61-10.98-0.1131.25-10.00.370.0-17.7811.352.7610.970.41-8.897.890000000-100.0-100.02.920.0-0.340.870.00.0000-0.21-110.0-275.00.66-14.29-33.3300100.0-0.21-110.0-310.00.0000
20Q3 (7)1.438.33-20.110000000000.66-24.14-38.89-0.16-1500.0-100.00.37-24.49-53.7511.04-15.0200.45-6.2521.620000000.010.00.02.920.0-0.340.870.00.0000-0.1-266.67-145.450.77-17.2-29.360100.0100.0-0.1-300.0-150.00.0000
20Q2 (6)1.32-12.0-67.160000000000.87-13.0-18.69-0.0180.0-150.00.490.0-18.3313.005.3100.4823.08-2.040000000.010.00.02.920.0-0.340.870.00.00000.06-14.29-80.00.93-1.06-21.19-0.010.075.00.05-16.67-80.770.0000
20Q1 (5)1.55.63-60.840000000001.021.95-30.07-0.0550.0-155.560.498.89-34.6712.3420.6800.392.63-15.220000000.010.0-50.02.92-0.34-0.340.870.08.750000.07-41.67-93.580.94-5.05-50.26-0.0150.083.330.06-40.0-94.170.0000
19Q4 (4)1.42-20.670.0000.0000.0000.00.82-24.070.0-0.1-25.00.00.45-43.750.010.2300.00.382.70.0000.0000.00.010.00.02.930.00.00.870.00.0000.00.12-45.450.00.99-9.170.0-0.020.00.00.1-50.00.00.0000.0

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