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)5.779.491.84-15.6000012.4-29.590.72-71.433.69-22.6429.769.864.43-9.4100000.220.06.810.01.717.240.82-27.434.87-13.047.4-9.54-1.1403.73-21.970.000
2022 (9)5.2728.542.18-30.35000017.612.212.5225.374.77-25.2427.09-26.854.8911.1400000.2215.796.810.01.4516.01.1314.145.620.698.1818.9-0.8204.7836.180.000
2021 (8)4.1-41.013.13-31.81000017.2337.072.01164.476.387.9537.03-21.244.418.9200000.1946.156.810.01.256.840.99-20.84.6447.776.8823.96-1.1303.5167.140.000
2020 (7)6.9548.194.59665.01.66-15.740012.57-24.00.76-73.885.91-16.9947.029.223.718.2100000.1385.716.811.191.1732.951.25131.483.14-48.275.55-26.0-1.0402.1-55.320.000
2019 (6)4.6933.240.601.9700016.54-8.922.91-7.037.126.4343.0516.853.13-29.6600000.070.06.731.660.8854.390.54170.06.077.247.516.64-1.3704.7-8.20.000
2018 (5)3.5218.9200000018.1632.173.1354.196.698.636.84-17.834.45-4.09002.3500.0716.676.621.380.5758.330.281.825.6636.716.4339.48-0.5405.1229.950.000
2017 (4)2.96159.651.149.62000013.7416.842.0337.166.169.2244.83-6.524.6424.400000.06-14.296.5312.590.3671.430.1104.1421.414.6127.35-0.203.9419.390.000
2016 (3)1.14-16.181.04-42.22000011.76-5.541.48-12.435.64-10.0547.96-4.773.73-7.2100000.07-22.225.80.00.21320.0003.41101.783.62108.05-0.1103.332.00.000
2015 (2)1.36-18.071.8-3.23000012.455.421.69-8.156.2726.4150.3619.914.021.0100000.09-10.05.80.00.050001.69275.561.74286.670.81-18.182.573.610.000
2014 (1)1.6690.81.86541.38000011.8117.161.8418.714.9646.3142.0024.883.9817.400000.1-9.095.8158.9300000.45-88.060.45-88.060.9932.01.44-68.140.000
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)5.7713.819.491.84-5.15-15.60000003.316.09-5.160.1880.0-62.53.69-9.34-22.6429.76-8.029.864.430.23-9.410000000.22-8.330.06.810.00.01.70.017.240.820.0-27.434.873.62-13.047.42.49-9.54-1.14-46.15-39.023.73-4.85-21.970.0000
23Q3 (19)5.07-14.9315.491.94-7.18-24.510000003.12-7.14-30.970.1-76.74-85.714.07-4.46-26.9332.356.179.94.420.0-17.380000000.244.3526.326.810.00.01.70.017.240.820.0-27.434.72.17-8.27.221.4-6.11-0.7841.35-41.823.9219.88-14.220.0000
23Q2 (18)5.9612.2468.362.09-3.24-21.130000003.3628.74-33.730.432050.0-48.814.264.16-29.730.4716.9-3.44.42-8.68-14.010000000.23-4.1735.296.810.00.01.717.2417.240.82-27.43-27.434.6-18.04.077.12-13.061.71-1.33-84.72-92.753.27-33.13-12.330.0000
23Q1 (17)5.310.769.942.16-0.92-33.130000002.61-25.21-42.380.02-95.83-96.04.09-14.26-31.2626.07-3.76-19.614.84-1.02-2.620000000.249.0933.336.810.00.01.450.016.01.130.014.145.610.189.148.190.1210.98-0.7212.2-56.524.892.34.490.0000
22Q4 (16)5.2720.0528.542.18-15.18-30.350000003.49-22.79-27.290.48-31.43-27.274.77-14.36-25.2427.09-7.99-26.854.89-8.611.140000000.2215.7915.796.810.00.01.450.016.01.130.014.145.69.3820.698.186.3718.9-0.82-49.0927.434.784.636.180.0000
22Q3 (15)4.3924.0164.422.57-3.0216.820000004.52-10.85-6.030.7-16.6727.275.57-8.09-16.4929.44-6.68-27.265.354.0927.990000000.1911.7658.336.810.0-0.151.450.016.01.130.014.145.1215.8428.647.699.8623.63-0.5520.2957.364.5722.5269.890.0000
22Q2 (14)3.54-26.7119.592.65-17.96-2.930000005.0711.9220.430.8468.040.06.061.85-8.4631.55-2.71-29.095.143.4224.760000000.17-5.5641.676.810.0-0.151.4516.023.931.1314.14-9.64.42-14.0112.477.0-5.1510.24-0.69-50.046.093.73-20.340.750.0000
22Q1 (13)4.8317.85.03.233.19-25.060000004.53-5.6232.840.5-24.24163.165.95-6.74-2.7832.43-12.43-29.374.9712.9529.430000000.18-5.2650.06.810.0-0.151.250.06.840.990.0-20.85.1410.7854.357.387.2728.57-0.4659.2960.04.6833.33114.680.0000
21Q4 (12)4.153.56-41.013.1342.27-31.8100-100.00004.8-0.2118.520.6620.0127.596.38-4.357.9537.03-8.51-21.244.45.2618.920000000.1958.3346.156.81-0.150.01.250.06.840.990.0-20.84.6416.5847.776.8810.6123.96-1.1312.4-8.653.5130.4867.140.0000
21Q3 (11)2.67-9.8-51.892.2-19.41-36.600-100.00004.8114.2549.840.55-8.331733.336.670.7629.7740.47-9.03-7.874.181.4615.790000000.120.050.06.820.00.291.256.846.840.99-20.8-20.83.981.2739.656.22-2.0518.03-1.29-0.7814.572.691.51100.750.0000
21Q2 (10)2.96-35.65-45.082.73-36.66196.7400-100.00004.2123.4658.270.6215.79757.146.628.1725.6244.49-3.18.314.127.2922.620000000.120.071.436.820.00.441.170.00.01.250.00.03.9318.0239.366.3510.6321.41-1.28-11.330.432.6521.56170.410.0000
21Q1 (9)4.6-33.81-19.164.31-6.1358.510-100.0-100.00003.41-15.828.680.19-34.48-50.06.123.55-0.9745.91-2.3510.693.843.7812.280000000.12-7.69100.06.820.150.441.170.032.951.250.0131.483.336.05-48.375.743.42-27.06-1.15-10.5826.752.183.81-55.330.0000
20Q4 (8)6.9525.2348.194.5932.28665.01.66-1.78-15.740004.0526.1727.360.29866.67-69.155.9114.98-16.9947.027.029.293.72.4918.210000000.1362.585.716.810.151.191.170.032.951.250.0131.483.1410.18-48.275.555.31-26.0-1.0431.1324.092.156.72-55.320.0000
20Q3 (7)5.552.9740.863.47277.17459.681.690.600003.2120.68-26.040.03-57.14-94.445.14-2.47-33.1643.936.9503.617.4417.9700000-100.00.0814.2933.336.80.151.641.170.032.951.250.0131.482.851.06-44.445.270.76-19.66-1.5117.93-42.451.3436.73-67.080.0000
20Q2 (6)5.39-5.27-6.590.92-2.1348.391.68-0.5900002.660.38-43.760.07-81.58-90.675.27-14.72-28.9841.08-0.9703.36-1.75-12.7300000-100.00.0716.6716.676.790.01.81.1732.9532.951.25131.48131.482.82-56.28-38.565.23-33.55-12.98-1.84-17.2-384.210.98-79.92-76.720.0000
20Q1 (5)5.6921.3226.440.9456.6701.69-14.2100002.65-16.67-38.370.38-59.57-44.126.18-13.2-9.7841.48-3.5903.429.27-23.6600000-100.00.06-14.29-14.296.790.892.410.880.054.390.540.0170.06.456.261.747.874.9310.69-1.57-14.6-946.674.883.83-21.160.0000
19Q4 (4)4.6919.040.00.6-3.230.01.9700.0000.03.18-26.730.00.9474.070.07.12-7.410.043.0200.03.132.290.0000.00-100.00.00.0716.670.06.730.60.00.880.00.00.540.00.06.0718.320.07.514.330.0-1.37-29.250.04.715.480.00.0000.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。