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)5.8117.856.020.01.36277.780017.39-20.163.38-25.883.52-14.5620.247.02.38-22.98005.22-31.130.380.05.0213.061.4347.420.020.05.33-0.936.786.27-0.0305.3-1.120.000
2022 (9)4.9347.165.00.00.36-26.530021.785.884.5639.454.12-21.2218.92-25.63.09-9.12007.58-2.450.380.04.440.00.9751.560.020.05.3859.176.3857.92-0.0205.3659.520.000
2021 (8)3.3549.555.042.860.49-64.490020.5733.833.27251.615.2343.2925.437.073.438.21007.778.520.38-5.04.440.00.6416.360.02-33.333.38210.094.04143.37-0.0203.36214.020.000
2020 (7)2.24-6.283.5-12.51.381433.330015.37-0.710.93-8.823.65-2.9323.75-2.232.46-2.77007.163.170.40.04.440.00.5522.220.03200.01.09-24.831.66-13.54-0.0201.07-24.650.00-98.17
2019 (6)2.39-11.814.026.980.09-71.880015.482.581.02-9.733.768.6724.295.932.53-2.69006.94446.460.453.854.440.00.4532.350.010.01.450.691.927.87-0.0301.42-0.70.116.64
2018 (5)2.7137.563.15950.00.3200015.099.991.13-15.043.4627.6822.9316.082.657.58001.2700.261200.04.440.00.3470.00.010.01.447.461.7815.58-0.0101.437.520.100
2017 (4)1.97-27.840.30000013.7226.451.3335.712.713.0419.75-18.511.6542.2400000.020.04.440.00.2100.00.0101.34-18.291.54-12.0-0.0101.33-18.40.000
2016 (3)2.7331.2500000010.851.120.985.382.6315.8624.2414.581.1626.0900000.020.04.440.00.1900.0001.6457.691.7566.67-0.0101.6355.240.000
2015 (2)2.0828.400000010.73-2.540.9360.342.27-5.0221.16-2.540.92-23.3300000.02-50.04.440.00.010001.04766.671.05775.00.01-50.01.05650.00.000
2014 (1)1.6286.210.34-73.64000011.0125.40.5802.39-22.1521.71-37.921.2-17.8100000.04-20.04.440.000000.1200.1200.02100.00.1400.000
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)5.8169.8817.856.071.4320.01.36277.78277.780004.31-0.69-16.470.73-17.98-27.03.52-5.12-14.5620.24-0.486.962.387.69-22.980005.22-28.59-31.130.38-2.560.05.020.013.061.430.047.420.020.00.05.3315.87-0.936.7812.256.27-0.03-50.0-50.05.315.72-1.120.0000
23Q3 (19)3.42-46.4810.323.5-22.22-32.690.360.00.00004.34-1.59-21.660.89-11.0-26.453.7110.42-33.8720.3417.68-19.872.21-5.56-36.490007.31-1.22-4.690.39-2.50.05.020.013.061.430.047.420.020.00.04.623.995.026.0417.0512.27-0.0233.33-100.04.5824.464.810.0000
23Q2 (18)6.3917.0352.144.50.0-4.260.360.00.00004.411.85-23.831.033.33-21.263.362.44-38.4617.289.71-30.482.34-17.89-33.140007.4-1.2-4.520.45.262.565.0213.0613.061.4347.4247.420.020.00.03.71-39.5817.035.16-27.6323.74-0.03-200.0-200.03.68-39.9716.460.0000
23Q1 (17)5.4610.7544.834.5-10.0-10.360.360.05.880004.33-16.09-17.990.75-25.0-30.563.28-20.39-32.3715.75-16.76-30.622.85-7.77-13.90007.49-1.19-4.460.380.0-2.564.440.00.00.970.051.560.020.00.06.1414.1337.677.1311.7639.26-0.0150.00.06.1314.3737.750.0000
22Q4 (16)4.9359.0347.165.0-3.850.00.360.0-26.530005.16-6.86-6.011.0-17.361.014.12-26.56-21.2218.93-25.45-25.573.09-11.21-9.120007.58-1.17-2.450.38-2.560.04.440.00.00.970.051.560.020.00.05.3822.8359.176.3818.5957.92-0.02-100.00.05.3622.6559.520.0000
22Q3 (15)3.1-26.19-3.735.210.6418.990.360.0-75.510005.54-4.322.591.21-4.7223.475.612.7510.025.382.1-5.483.48-0.5711.180007.67-1.0311.160.390.00.04.440.00.00.970.051.560.020.00.04.3838.1784.035.3829.0276.39-0.010.066.674.3738.2985.960.0000
22Q2 (14)4.211.4165.354.7-6.37-2.080.365.88-75.340005.799.6611.561.2717.5949.415.4612.5813.7524.869.5-11.533.55.7428.680007.75-1.1518.680.390.00.04.440.00.00.9751.5651.560.020.00.03.17-28.92126.434.17-18.55101.45-0.010.066.673.16-28.99130.660.0000
22Q1 (13)3.7712.5434.645.020.432.110.34-30.61-77.030005.28-3.8317.591.089.09140.04.85-7.2719.1622.71-10.7-10.573.31-2.6523.970007.840.911.360.392.630.04.440.00.00.640.016.360.020.0-33.334.4631.95189.615.1226.73142.65-0.0150.050.04.4532.44192.760.000-100.0
21Q4 (12)3.354.0449.555.014.4242.860.49-66.67-64.490005.491.6740.410.991.02518.755.232.5543.2925.43-5.337.073.48.6338.210007.7712.618.520.38-2.56-5.04.440.00.00.640.016.360.020.0-33.333.3842.02210.094.0432.46143.37-0.0233.330.03.3642.98214.020.000-100.0
21Q3 (11)3.2226.7717.524.37-8.969.251.470.68425.00005.44.0554.730.9815.29415.795.16.2562.4226.86-4.4432.143.1315.0720.850006.95.67-16.670.390.00.04.440.00.00.640.016.360.020.0-33.332.3870.0158.73.0547.34103.33-0.030.00.02.3571.53164.040.000-100.0
21Q2 (10)2.54-9.299.964.826.3218.521.46-1.35711.110005.1915.5925.360.8588.89136.114.817.9422.7628.1010.6915.362.721.874.210006.53-7.24-16.280.390.0-2.54.440.00.00.6416.3616.360.02-33.33-33.331.4-9.0991.782.07-1.958.02-0.03-50.00.01.37-9.8795.710.00-100.0-100.0
21Q1 (9)2.825.060.923.88.57-6.171.487.251544.440004.4914.8317.230.45181.25104.554.0711.5112.1225.396.9210.722.678.5414.590007.04-1.68-11.110.39-2.5-2.54.440.00.00.550.022.220.030.0200.01.5441.2843.932.1127.1137.91-0.020.033.331.5242.0646.150.00-4.25-5.58
20Q4 (8)2.24-18.25-6.283.5-12.5-12.51.38392.861433.330003.9112.03-2.010.16-15.79-30.433.6516.24-2.9323.7516.85-2.232.46-5.02-2.770007.16-13.533.170.42.560.04.440.00.00.550.022.220.030.0200.01.0918.48-24.831.6610.67-13.54-0.0233.3333.331.0720.22-24.650.00-1.68-98.17
20Q3 (7)2.7418.6136.324.0-1.23-24.530.2855.56211.110003.49-15.7-14.670.19-47.22-36.673.14-19.69-16.9320.32-16.5702.59-0.774.440008.286.1538.690.39-2.5-2.54.440.00.00.550.022.220.030.0200.00.9226.03-24.591.514.5-10.71-0.030.0-50.00.8927.14-25.830.00-2.01-98.12
20Q2 (6)2.3132.7628.334.050.0-15.620.18100.0100.00004.148.095.610.3663.6420.03.917.717.1224.366.2402.6112.020.00007.8-1.5230.220.40.0-2.444.440.00.00.5522.2222.220.03200.0200.00.73-31.78-20.651.31-14.38-5.07-0.030.0-200.00.7-32.69-23.080.002.36-98.07
20Q1 (5)1.74-27.2-13.864.051.256.580.090.00.00003.83-4.0110.060.22-4.3522.223.63-3.4614.5122.93-5.5902.33-7.91-12.410007.9214.12533.60.40.048.154.440.00.00.450.032.350.010.00.01.07-26.21-33.951.53-20.31-22.34-0.030.0-200.01.04-26.76-35.40.00-98.14-98.0
19Q4 (4)2.3918.910.04.0-24.530.00.090.00.0000.03.99-2.440.00.23-23.330.03.76-0.530.024.2900.02.532.020.0000.06.9416.250.00.40.00.04.440.00.00.450.00.00.010.00.01.4518.850.01.9214.290.0-0.03-50.00.01.4218.330.00.110.810.0

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