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)2.55-11.15000.25.260012.19-10.831.52-27.622.28-16.7918.70-6.691.48-19.130.480.03.850.261.54-1.914.210.481.2919.44001.68-21.132.96-7.790.010.01.69-21.030.000
2022 (9)2.8726.43000.19-29.630013.6713.162.187.52.743.7920.04-8.281.83-30.680.48-64.183.84-21.631.57-4.854.190.241.0812.5002.1386.843.2152.130.0102.1487.720.000
2021 (8)2.27-21.991.000.2792.860012.0825.441.1262.322.6480.8221.8544.152.6428.161.34-9.464.9242.661.652.484.180.00.967.87001.1458.332.1131.06001.1458.330.000
2020 (7)2.9130.49000.140.0009.63-26.930.69-59.881.46-29.4715.16-3.472.06-23.421.48-1.331.43-9.491.61-4.174.180.240.8923.61000.72-58.621.61-34.55000.72-58.860.000
2019 (6)2.23-8.23000.14-85.710013.1827.711.7270.32.072.4815.71-19.762.6916.451.5-1.321.58-7.61.68-4.04.170.720.7216.13001.7472.282.4650.920.010.01.7571.570.000
2018 (5)2.4335.0000.98-68.590010.321.781.0112.222.0244.2919.5741.772.3137.51.52-0.651.71-7.571.75-4.894.1419.310.6216.98001.018.61.6311.640.010.01.028.510.000
2017 (4)1.8-37.72003.123800.00010.1414.710.936.361.40.7213.81-12.191.683.071.53-1.291.85-55.421.84-3.663.471.760.5312.77000.9330.991.4624.790.010.00.9430.560.000
2016 (3)2.89-50.77000.080008.8410.090.66-31.251.3959.7715.7245.131.633.161.5504.1501.912628.573.410.00.4727.03000.71-29.71.17-15.220.010.00.72-29.410.000
2015 (2)5.87229.780000008.03-4.180.96-15.790.87-10.3110.83-6.41.583.9500000.070.03.410.00.3742.31001.01-15.131.38-4.830.010.01.02-15.00.000
2014 (1)1.784.090000008.3854.041.14159.090.9746.9711.58-4.591.5253.5400000.070.03.410.00.2623.81001.19128.851.4598.630.0101.2130.770.000
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)2.5527.5-11.150-100.000.20.05.260003.276.17-0.610.41-12.77-10.872.28-16.18-16.7918.70-16.04-6.621.48-9.2-19.130.480.00.03.85-1.530.261.540.65-1.914.210.00.481.290.019.440001.6833.33-21.132.9616.08-7.790.01-50.00.01.6932.03-21.030.0000
23Q3 (19)2.0-32.89-30.310.4-50.000.217.65-4.760003.088.0710.390.4742.42-21.672.7227.16.6722.2824.0822.391.633.82-10.440.480.00.03.9113.66-6.011.530.0-3.164.210.240.481.290.019.440001.2657.5-24.552.5522.6-7.270.02100.00.01.2858.02-24.260.0000
23Q2 (18)2.98-4.185.30.8166.67-33.330.170.0-37.040002.85-4.68-25.780.336.45-46.772.14-19.85-22.4617.95-13.19-5.621.57-8.19-21.50.480.0-73.633.44-1.15-27.881.53-1.29-4.384.20.00.241.2919.4419.440000.817.65-25.932.0818.86-3.260.010.00.00.8117.39-25.690.0000
23Q1 (17)3.118.3629.580.30-57.140.17-10.53-37.040002.99-9.12-20.480.31-32.61-27.912.67-2.55-8.8720.683.26-4.361.71-6.56-30.20.480.0-64.183.48-9.38-27.951.55-1.27-4.914.20.240.241.080.012.50000.68-68.0819.31.75-45.4813.640.010.00.00.69-67.7618.970.0000
22Q4 (16)2.870.026.4300-100.00.19-9.52-29.630003.2917.92-9.120.46-23.33-13.212.747.453.7920.0310.04-8.351.830.55-30.680.480.0-64.183.84-7.69-21.631.57-0.63-4.854.190.00.241.080.012.50002.1327.5486.843.2116.7352.130.01-50.002.1426.6387.720.0000
22Q3 (15)2.871.4139.320-100.0-100.00.21-22.22-36.360002.79-27.34-15.20.6-3.23106.92.55-7.614.5118.20-4.31-19.741.82-9.0-32.590.48-73.63-73.034.16-12.79-23.531.58-1.25-5.394.190.00.241.080.012.50001.6754.63169.352.7527.9174.050.02100.001.6955.05172.580.0000
22Q2 (14)2.8317.9228.641.271.43-36.840.270.0-22.860003.842.1333.330.6244.19210.02.76-5.845.2619.02-12.03-4.892.0-18.37-14.161.8235.8223.814.77-1.24-17.471.6-1.84-5.334.190.00.241.0812.512.50001.0889.47237.52.1539.6166.670.010.001.0987.93240.620.0000
22Q1 (13)2.45.731.690.7-30.000.270.092.860003.763.8764.190.43-18.87330.02.9310.9895.3321.62-1.0632.482.45-7.212.91.340.0-9.464.83-1.43245.01.63-1.211.884.190.240.240.960.07.870000.57-50.0-30.491.54-27.01-9.940.01000.58-49.12-29.270.0000
21Q4 (12)2.2710.19-21.991.0-41.1800.27-18.1892.860003.6210.0357.390.5382.76381.822.648.280.8221.85-3.6344.152.64-2.2228.161.34-24.72-9.464.9-9.93242.661.65-1.22.484.180.00.00.960.07.870001.1483.8758.332.1133.5431.060001.1483.8758.330.0000
21Q3 (11)2.06-6.36-1.441.7-10.5300.33-5.71135.710003.2914.2462.070.2945.0222.222.4428.4257.4222.6813.3860.492.715.8811.571.7821.0919.465.44-5.88270.071.67-1.182.454.180.00.00.960.07.870000.6293.753.331.5822.485.330000.6293.753.330.0000
21Q2 (10)2.2-6.785.261.9000.35150.0150.00002.8825.7612.060.2100.0-16.671.926.6711.7620.0022.5345.652.337.37-16.791.47-0.68-1.345.78312.86285.331.695.622.424.180.00.00.967.877.870000.32-60.98-37.251.29-24.56-8.5100-100.00.32-60.98-38.460.0000
21Q1 (9)2.36-18.912.380000.140.00.00002.29-0.43-16.120.1-9.09-61.541.52.74-23.4716.327.666.262.175.34-25.431.480.0-1.331.4-2.1-9.091.6-0.62-3.614.180.00.00.890.023.610000.8213.89-58.791.716.21-36.900-100.00.8213.89-59.00.0000
20Q4 (8)2.9139.2330.490000.140.00.00002.313.3-36.810.1122.22-77.551.46-5.81-29.4715.167.3-3.472.06-14.88-23.421.48-0.67-1.331.43-2.72-9.491.61-1.23-4.174.180.00.240.890.023.610000.7220.0-58.621.617.33-34.5500-100.00.7220.0-58.860.0000
20Q3 (7)2.090.01.460000.140.00.00002.03-21.01-40.990.09-62.5-79.071.55-8.82-22.1114.132.902.42-13.57-21.941.490.0-0.671.47-2.0-8.71.63-1.21-3.554.180.00.720.890.023.610000.617.65-52.01.56.38-23.860-100.0-100.00.615.38-52.380.0000
20Q2 (6)2.09-0.4812.970000.140.00.00002.57-5.86-12.880.24-7.69-36.841.7-13.27-20.9313.73-10.602.8-3.7820.171.49-0.67-1.321.5-2.6-9.091.65-0.6-3.514.180.00.720.8923.6123.610000.51-74.37-37.81.41-47.97-8.440.010.00.00.52-74.0-37.350.0000
20Q1 (5)2.1-5.83-4.110000.140.00.00002.73-25.0-13.330.26-46.94-39.531.96-5.313.1615.36-2.202.918.1830.491.50.0-0.661.54-2.53-8.331.66-1.19-4.054.180.240.720.720.016.130001.9914.3738.192.7110.1631.550.010.00.02.014.2937.930.0000
19Q4 (4)2.238.250.0000.00.140.00.0000.03.645.810.00.4913.950.02.074.020.015.7100.02.69-13.230.01.50.00.01.58-1.860.01.68-0.590.04.170.480.00.720.00.0000.01.7439.20.02.4624.870.00.010.00.01.7538.890.00.0000.0

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