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)4.01153.87.91293.530.08100.0005.834.67-0.1601.32-0.7522.64-5.182.12-41.60.65-79.170.5519.570.55-11.296.40.02.160.00.52-14.75-2.980-0.2900.120-2.8600.13104.73
2022 (9)1.5812.862.01-5.190.040005.57-23.07-0.9201.33-17.923.886.713.6386.153.12-27.10.4600.62313.336.40.02.160.00.61-17.57-2.840-0.070-0.520-3.3600.060
2021 (8)1.468.672.12-39.7700007.247.26-0.1401.6217.3922.389.451.95-22.924.28-2.95000.15-28.576.40.02.160.00.74-19.57-2.1300.77-11.49-0.610-2.7400.000
2020 (7)0.83-45.033.52-17.5600006.75-30.41-3.0301.38-26.220.446.052.53-27.714.418.62000.21-25.06.40.02.160.00.926.98-2.2200.87-79.19-0.740-2.9600.000
2019 (6)1.51135.944.27-32.9700009.7-4.72-1.7601.87-28.0819.28-24.523.5-12.724.06-12.5000.287.696.40.02.160.00.86100.01.15-66.764.18-30.91-0.9200.23-91.150.000
2018 (5)0.64-65.966.378.7000010.18-32.04-1.6102.6-42.2225.54-14.984.0111.74.64-3.13000.2673.336.40.02.160.00.4395.453.46-33.26.05-19.97-0.8602.6-45.260.000
2017 (4)1.88-71.475.8628.790.040.00014.98-16.45-1.1904.50.930.0420.773.590.564.79-0.42000.1566.676.40.02.160.00.2205.18-23.377.56-15.25-0.4304.75-27.370.000
2016 (3)6.5947.764.5512.90.04-87.10017.9312.2004.467.7324.87-3.993.57-11.414.81-21.92000.090.06.40.02.160.0006.76-1.748.92-1.33-0.2206.54-18.050.000
2015 (2)4.4658.164.0333.890.31-83.510015.9816.73-0.0104.1436.6325.9117.054.03-8.626.16-0.16000.09125.06.40.02.161.41006.88-4.049.04-2.81.1-21.997.98-6.990.000
2014 (1)2.82-49.553.0124.91.8800013.690.370.35-12.53.0316.0922.1315.674.4124.236.17-1.28000.04-20.06.40.02.131.91007.172.439.32.421.4160.238.588.880.000
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)4.0190.95153.87.9117.01293.530.080.0100.00001.7124.8222.14-0.94-840.0-129.271.3218.92-0.7522.6012.61-5.342.12-65.58-41.60.654.84-79.170.55-5.1719.570.55-3.51-11.296.40.00.02.160.00.00.520.0-14.75-2.98-50.51-4.93-0.29-140.85-314.290.12141.38123.08-2.86-25.9914.880.13-0.82104.73
23Q3 (19)2.13.4513.516.768.33589.80.08-20.0700.00001.37-9.273.01-0.182.4662.961.11-9.025.7120.07-9.6718.716.16-2.22148.390.620.0-80.80.5845.0205.260.57-3.39375.06.40.00.02.160.00.00.520.0-14.75-1.98-5.3220.80.71-12.35162.96-0.2912.1238.3-2.27-2.7123.570.1330.570
23Q2 (18)2.03-8.142.536.248.33212.00.142.8600001.5120.811.03-0.57-139.3110.941.2222.01.6722.2218.6715.746.348.94172.730.621.64-80.50.4-6.98100.00.59-3.28353.856.40.00.02.160.00.00.52-14.75-14.75-1.88-35.2515.70.81-41.350.0-0.3364.1336.54-2.214.3319.640.10-5.690
23Q1 (17)2.2139.8739.875.76186.57242.860.0775.000001.25-10.71-15.541.45453.66253.661.0-24.81-29.0818.73-21.57-11.154.2316.53104.350.61-80.45-84.030.43-6.5200.61-1.61335.716.40.00.02.160.00.00.610.0-17.57-1.3951.0619.191.382071.4317.95-0.92-76.92-100.0-2.3131.25-5.960.1167.630
22Q4 (16)1.58-14.5912.862.01105.1-5.190.04300.000001.45.26-31.37-0.41-51.85-510.01.3326.67-17.923.8841.226.713.6346.3786.153.12-3.41-27.10.46142.1100.62416.67313.336.40.00.02.160.00.00.610.0-17.57-2.84-13.6-33.33-0.07-125.93-109.09-0.52-10.6414.75-3.36-13.13-22.630.0600
22Q3 (15)1.85-6.57-7.50.98-51.0-68.590.01000001.33-2.21-2.92-0.2757.81-68.751.05-12.5-34.3816.91-11.94-28.032.487.3611.713.231.57-21.980.19-5.000.12-7.69-20.06.40.00.02.160.00.00.610.0-17.57-2.5-12.11-9.650.27-50.0-56.45-0.479.6228.79-2.97-8.0-1.020.0000
22Q2 (14)1.9825.323.122.019.05-47.640000001.36-8.11-24.44-0.64-256.1-681.821.2-14.89-29.4119.20-8.9-18.122.3111.5911.063.18-16.75-26.730.2000.13-7.14-27.786.40.00.02.160.00.00.61-17.57-33.7-2.23-29.653.460.54-53.85-30.77-0.52-13.0424.64-2.75-26.158.330.0000
22Q1 (13)1.5812.86-21.781.68-20.75-66.930000001.48-27.45-27.090.41310.0305.01.41-12.96-17.5421.08-5.81-11.632.076.15-15.853.82-10.75-13.380000.14-6.67-26.326.40.00.02.160.00.00.740.0-19.57-1.7219.2528.931.1751.9574.63-0.4624.5933.33-2.1820.4429.90.0000
21Q4 (12)1.4-30.068.672.12-32.05-39.770000002.0448.9126.710.1162.5115.381.621.2517.3922.38-4.769.611.95-12.16-22.924.283.38-2.950000.150.0-28.576.40.00.02.160.00.00.740.0-19.57-2.136.584.050.7724.19-11.49-0.617.5817.57-2.746.87.430.0000
21Q3 (11)2.04.17344.443.12-18.32-10.340000001.37-23.89-24.31-0.16-245.4586.091.6-5.886.6723.490.222.492.226.73-16.234.14-4.61-1.90000.15-16.67-34.786.40.00.02.160.00.00.74-19.57-19.57-2.281.3-47.10.62-20.51-59.48-0.664.3520.48-2.942.0-23.530.0000
21Q2 (10)1.92-4.95152.633.82-24.8-3.290000001.8-11.334.650.11155.0115.281.7-0.589.6823.45-1.6831.162.08-15.45-32.034.34-1.5920.560000.18-5.26-28.06.40.00.02.160.00.00.920.00.0-2.314.55-463.410.7816.42-70.9-0.690.027.37-3.03.54-120.590.0000
21Q1 (9)2.02143.37143.375.0844.3234.040000002.0326.0925.31-0.269.2360.781.7123.9111.0423.8516.8340.932.46-2.77-30.514.410.012.790000.19-9.52-29.636.40.00.02.160.00.00.920.06.98-2.42-9.01-478.120.67-22.99-81.74-0.696.7634.29-3.11-5.07-658.540.0000
20Q4 (8)0.8384.44-45.033.521.15-17.560000001.61-11.05-39.7-0.6543.487.141.38-8.0-26.220.416.435.892.53-4.53-27.714.414.58.620000.21-8.7-25.06.40.00.02.160.00.00.920.06.98-2.22-43.23-293.040.87-43.14-79.19-0.7410.8419.57-2.96-24.37-1386.960.0000
20Q3 (7)0.45-40.79-55.03.48-11.9-16.550000001.815.23-31.95-1.15-59.72-379.171.5-3.23-21.4719.187.2902.65-13.4-31.354.2217.220.960000.23-8.0-20.696.40.00.02.160.00.00.920.06.98-1.55-278.05-182.891.53-42.91-68.78-0.8312.6325.89-2.38-75.0-417.330.0000
20Q2 (6)0.76-8.43100.03.954.224.220000001.726.17-20.0-0.72-41.18-111.761.550.65-28.917.885.6403.06-13.56-24.633.6-7.93-18.550000.25-7.41-16.676.40.00.02.160.00.00.926.986.98-0.41-164.06-119.432.68-26.98-47.76-0.959.52-35.71-1.36-231.71-196.450.0000
20Q1 (5)0.83-45.03159.383.79-11.24-34.990000001.62-39.33-27.03-0.5127.14-6.251.54-17.65-36.8916.92-12.2203.541.14-4.843.91-3.69-17.340000.27-3.578.06.40.00.02.160.00.00.860.0100.00.64-44.35-76.813.67-12.2-31.4-1.05-14.13-262.07-0.41-278.26-116.60.0000
19Q4 (4)1.5151.00.04.272.40.0000.0000.02.670.380.0-0.7-191.670.01.87-2.090.019.2800.03.5-9.330.04.06-2.870.0000.00.28-3.450.06.40.00.02.160.00.00.860.00.01.15-38.50.04.18-14.690.0-0.9217.860.00.23-69.330.00.0000.0

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