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)3.6914.60.5150.01.5315.040011.32-5.27-1.3905.354.947.2610.743.43-17.75005.71-15.530.02100.010.040.01.020.00.010.02.27-37.983.3-29.64-0.0102.26-38.080.000
2022 (9)3.225.230.2-33.331.3316.670011.95-32.22-0.7205.1-32.0942.680.194.170.0006.76-5.720.010.010.040.01.0217.240.010.03.66-25.764.69-19.28-0.0103.65-25.810.000
2021 (8)3.06106.760.3-25.01.14185.00017.6335.31.44800.07.5118.4542.60-12.454.1716.48007.1769.10.010.010.040.00.871.160.01-50.04.9340.865.8132.95-0.0104.9240.970.000
2020 (7)1.48-39.340.4-66.670.40.00013.039.40.1606.3418.2848.668.123.5812.58004.24-8.620.01-50.010.040.00.860.00.02100.03.54.794.373.8-0.0103.495.120.000
2019 (6)2.44-10.951.2-33.330.40.00011.911.19-1.2705.36-12.2745.00-13.313.18-1.85004.64-7.940.02-33.3310.040.00.860.00.010.03.34-27.554.21-23.18-0.0203.32-27.830.000
2018 (5)2.74-15.171.863.640.40.00011.77-4.7-0.7706.11-4.0851.910.653.24-4.42005.04-7.350.0350.010.040.00.868.860.0104.61-22.525.48-18.81-0.0104.6-22.560.000
2017 (4)3.2375.541.1-70.670.4-63.640012.35-1.440.63800.06.37-15.8551.58-14.633.3924.18005.44315.270.02-60.010.040.00.790.0005.9511.636.7510.29-0.0105.9411.440.000
2016 (3)1.8416.463.75733.331.1-79.590012.53-10.050.0707.5721.960.4235.522.73-20.18001.31-22.020.0525.010.040.00.792.6005.330.766.121.16005.330.760.000
2015 (2)1.58-52.550.45-70.05.39628.380013.93-10.76006.21-9.0844.581.893.42-19.91001.68-72.550.04-33.3310.040.00.7718.46005.29-3.296.05-1.14005.29-3.470.000
2014 (1)3.3314.041.5-45.450.74-71.650015.6117.991.1591.676.839.9843.75-6.784.2754.15006.12220.420.0620.010.040.00.6510.17005.4724.896.1223.140.0105.4825.110.000
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)3.6916.0414.60.5-28.57150.01.53-1.2915.040002.59-7.5-10.38-0.76-406.67-11.765.35-7.924.947.26-5.4810.743.43-8.04-17.750005.71-6.24-15.530.02100.0100.010.040.00.01.020.00.00.010.00.02.27-25.08-37.983.3-18.72-29.64-0.010.00.02.26-25.17-38.080.0000
23Q3 (19)3.18-9.14-8.620.716.67-12.51.551.3135.960002.8-4.441.45-0.1534.786.255.813.751.5750.003.3913.113.73-3.37-22.450006.09-6.02-3.490.010.00.010.040.00.01.020.00.00.010.00.03.03-4.72-30.024.06-3.33-24.25-0.010.00.03.02-4.73-30.090.0000
23Q2 (18)3.5-9.33-3.850.6-25.0-25.01.5315.0434.210002.93-2.33-2.33-0.238.0-228.575.63.51-10.2648.364.1415.943.86-5.62-23.110006.480.93-1.820.010.00.010.040.00.01.020.00.00.010.00.03.18-6.47-29.184.2-5.19-23.91-0.010.00.03.17-6.49-29.240.0000
23Q1 (17)3.8619.884.040.8300.00.01.330.016.670003.03.81-9.09-0.2563.24-231.585.416.08-19.9746.448.8113.694.09-1.92-12.040006.42-5.03-6.690.010.00.010.040.00.01.020.017.240.010.00.03.4-7.1-33.594.43-5.54-26.17-0.010.00.03.39-7.12-33.660.0000
22Q4 (16)3.22-7.475.230.2-75.0-33.331.3316.6716.670002.894.71-25.52-0.68-325.0-326.675.1-10.84-32.0942.68-3.450.194.17-13.310.00006.767.13-5.720.010.00.010.040.00.01.020.017.240.010.00.03.66-15.47-25.764.69-12.5-19.28-0.010.00.03.65-15.51-25.810.0000
22Q3 (15)3.48-4.485.110.80.0-36.511.140.023.910002.76-8.0-42.26-0.16-128.57-143.245.72-8.33-30.5844.205.98-5.534.81-4.187.610006.31-4.39-3.370.010.00.010.040.00.01.020.017.240.010.00.04.33-3.56-6.485.36-2.9-2.72-0.010.050.04.32-3.57-6.290.0000
22Q2 (14)3.64-1.8922.560.80.0-49.371.140.034.120003.0-9.09-34.64-0.07-136.84-117.956.24-7.69-18.6441.712.12-10.815.027.9614.090006.6-4.071.850.010.00.010.040.00.01.0217.2418.60.010.0-50.04.49-12.35.155.52-8.07.39-0.010.050.04.48-12.335.410.0000
22Q1 (13)3.7121.24172.790.8166.67-55.561.140.0128.00003.3-14.95-24.660.19-36.67-50.06.76-9.99-10.4640.85-4.11-19.444.6511.519.410006.88-4.0451.540.010.00.010.040.00.00.870.01.160.010.0-50.05.123.8531.966.03.2726.32-0.010.00.05.113.8632.040.0000
21Q4 (12)3.0662.77106.760.3-76.19-25.01.1423.91185.00003.88-18.830.520.3-18.920.07.51-8.8618.4542.60-8.96-12.524.17-6.7116.480007.179.869.10.010.00.010.040.00.00.870.01.160.010.0-50.04.936.4840.865.815.4432.95-0.0150.00.04.926.7240.970.0000
21Q3 (11)1.88-36.738.241.26-20.251160.00.928.24130.00004.784.1433.890.37-5.13825.08.247.4338.2646.790.05-3.754.471.5927.710006.530.7750.460.010.0-50.010.040.00.00.871.161.160.01-50.0-50.04.638.4344.695.517.235.38-0.020.00.04.618.4744.970.0000
21Q2 (10)2.97118.3872.671.58-12.221480.00.8570.0112.50004.594.7949.030.392.63680.07.671.5938.4546.77-7.76-2.584.43.5326.070006.4842.7345.950.010.0-50.010.040.00.00.860.00.00.020.00.04.2710.0535.135.148.2127.54-0.02-100.00.04.259.8235.350.0000
21Q1 (9)1.36-8.11-24.441.8350.0227.270.525.025.00004.3813.4774.50.3826.67265.227.5519.0942.4550.714.139.644.2518.7219.720004.547.080.00.010.0-50.010.040.00.00.860.00.00.020.0100.03.8810.8624.764.758.719.35-0.010.050.03.8710.8925.240.0000
20Q4 (8)1.488.82-39.340.4300.0-66.670.40.00.00003.868.1224.520.3650.0156.66.346.3818.2848.690.178.293.582.2912.580004.24-2.3-8.620.01-50.0-50.010.040.00.00.860.00.00.020.0100.03.59.384.794.377.373.8-0.0150.050.03.499.755.120.0000
20Q3 (7)1.36-20.93-33.660.10.0-90.910.40.00.00003.5715.9125.260.04-20.0118.185.967.58-3.448.611.2603.50.299.380004.34-2.25-8.440.020.00.010.040.00.00.860.00.00.020.0100.03.21.27-17.534.070.99-14.14-0.020.0-100.03.181.27-17.830.0000
20Q2 (6)1.72-4.44-42.470.1-81.82-94.120.40.00.00003.0822.712.670.05121.74131.255.544.53-10.2148.013.803.49-1.6924.6400-100.04.44-2.2-8.260.020.00.010.040.00.00.860.00.00.02100.0100.03.161.61-22.934.031.26-18.91-0.020.0-100.03.141.62-23.230.0000
20Q1 (5)1.8-26.23-23.730.55-54.17-59.260.40.00.00002.51-19.03-15.49-0.2356.634.295.3-1.12-12.1146.252.8503.5511.6426.790004.54-2.16-8.10.020.0-33.3310.040.00.00.860.00.00.010.00.03.11-6.89-27.173.98-5.46-22.42-0.020.0-100.03.09-6.93-27.460.0000
19Q4 (4)2.4419.020.01.29.090.00.40.00.0000.03.18.770.0-0.53-140.910.05.36-13.130.044.9700.03.18-0.620.0000.04.64-2.110.00.020.00.010.040.00.00.860.00.00.010.00.03.34-13.920.04.21-11.180.0-0.02-100.00.03.32-14.210.00.0000.0

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