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)64.793.45158.2311.64-5.06-26.650.13-58.06-98.9300032.91-0.12-1.26.6126.1517.6225.77-13.261.319.05-13.01-7.465.15-3.091.517.623.39-23.34110.74-2.3532.2700053.961.8518.0511.170.022.080.430.0-58.2539.8619.8831.4251.4614.7127.06-0.68-518.18-58.1439.1818.2331.040.048.44-24.49
23Q3 (19)62.63287.08212.8412.265.06-21.810.31-98.63-96.9900032.95-9.031.25.24-12.96-6.629.713.994.7221.903.69-10.667.231.5412.037.3716.06-32.51113.41158.6325.0400052.981.3216.0111.170.022.080.430.0-58.2533.2518.6734.5144.8613.2328.58-0.1178.8564.5233.1420.5135.760.04-15.13-31.46
23Q2 (18)16.18-29.6827.411.67-23.58-48.1322.611.2813.6800036.229.1615.536.029.069.6528.5714.884.6521.1210.74-16.6966.21-1.2512.626.35-7.97-39.043.85-27.89-39.000052.294.1614.511.1722.0822.080.43-58.25-58.2528.02-21.6946.3939.62-13.7935.13-0.52-57.5814.7527.5-22.4348.410.04-6.03-22.29
23Q1 (17)23.01-8.2995.515.27-3.78-4.8620.3167.5738.7300033.18-0.3925.545.52-1.7859.5424.87-2.242.319.07-7.3-24.3267.054.4723.16.9-30.58-15.3460.81-27.37-21.0700050.29.829.929.150.08.411.030.0-44.9235.7817.97165.0445.9613.4893.03-0.3323.26-32.035.4518.56167.550.05-12.7-27.22
22Q4 (16)25.0925.32104.6515.871.213.4612.1217.56-6.0500033.312.330.785.620.18129.3925.44-10.3322.9620.57-16.01-12.7864.186.9519.969.94-8.9723.1783.72-7.78.7700045.710.090.099.150.08.411.030.0-44.9230.3322.6986.340.516.0852.31-0.43-38.7137.6829.922.4991.790.05-1.57-8.93
22Q3 (15)20.0257.64264.015.68-30.317.6910.31-48.14-19.8900032.563.8633.285.612.19177.7228.373.9231.8324.50-3.38-11.0360.012.0822.7210.924.961.5490.726.1627.3200045.670.00.09.150.08.411.030.0-44.9224.7229.1573.1134.8919.041.89-0.3149.1847.4624.4131.7378.310.05-3.77-11.25
22Q2 (14)12.77.928.5422.540.1965.219.8835.7966.500031.3518.6255.665.4958.67247.4727.312.360.4925.350.617.1258.797.9312.4710.4127.73398.0971.89-6.68-10.2900045.670.00.09.158.4112.01.03-44.92-45.7919.1441.7853.029.3223.1429.79-0.61-144.0-15.0918.5339.8554.670.06-11.99-56.3
22Q1 (13)11.77-4.015.1716.054.6317.5814.6413.4971.2300026.433.7749.583.4641.22136.9924.3117.552.2225.206.8312.754.471.8113.68.150.99291.8377.040.09-5.0300045.670.0-2.148.440.03.31.870.0-1.5813.5-17.0823.7423.81-10.4613.43-0.2563.7750.9813.25-15.0127.40.069.24-38.23
21Q4 (12)12.26122.9115.0115.345.368.8712.90.2350.8800025.474.2659.992.4521.29150.020.69-3.8639.823.59-14.3321.7953.59.4118.68.0719.38287.9876.978.04-5.2400045.670.0-2.148.440.03.31.870.0-1.5816.2814.0144.7126.598.1324.72-0.69-16.95-56.8215.5913.8844.220.06-4.08-20.28
21Q3 (11)5.5-44.33-35.1414.566.91.3212.877.79134.000024.4321.334.672.0227.851920.021.5226.5137.8627.5316.3350.5648.9-6.459.676.76223.44226.5771.24-11.11-13.2600045.670.0-2.148.443.33.31.87-1.58-1.5814.2814.1547.8324.598.8524.57-0.59-11.3219.1813.6914.2753.30.06-52.62-17.0
21Q2 (10)9.88-3.33-5.6413.62-0.22-19.1711.9439.65288.9300020.1413.982.291.588.2269.8917.016.516.1823.675.8539.2652.279.0111.742.090.480.080.14-1.21-2.6500045.67-2.14-2.148.170.00.01.90.00.012.5114.6729.3722.597.6214.38-0.53-3.9250.4711.9815.1939.30.1324.479.21
21Q1 (9)10.22-4.130.9913.65-3.12-41.948.550.0195.8500017.6710.99-22.021.4648.98758.8215.977.91-12.222.3615.4425.8347.956.3-0.542.080.00.081.12-0.148.3200046.670.00.08.170.03.551.90.011.1110.91-3.0218.4620.99-1.5511.59-0.51-15.9147.9610.4-3.7926.370.1041.0141.68
20Q4 (8)10.6625.7134.0914.09-1.95-22.928.5555.45772.4500015.92-12.24-35.990.98880.01860.014.8-5.19-20.7319.375.929.5745.111.17-5.212.080.4818.1881.23-1.17.3300046.670.00.08.170.03.551.90.011.1111.2516.46-0.7121.328.01.91-0.4439.7339.7310.8121.051.980.07-0.140.14
20Q3 (7)8.48-19.015.3414.37-14.72-31.645.579.15-66.4200018.14-7.87-32.910.1-89.25-82.4615.61-2.56-21.9918.297.6044.59-4.68-13.282.07-0.9693.4682.13-0.2337.9400046.670.00.08.170.03.551.90.011.119.66-0.1-14.5119.74-0.05-5.55-0.7331.78-55.328.933.84-17.540.072.3-3.3
20Q2 (6)10.473.460.5816.85-28.33-21.373.076.23-80.1200019.69-13.11-29.150.93447.06-32.1216.02-11.93-24.4717.00-4.36046.78-2.97-9.622.090.4888.2982.329.9237.2700046.670.00.08.173.553.551.911.1111.119.674.99-9.8819.755.0-2.81-1.07-9.18-5250.08.64.5-19.70.07-1.65-3.3
20Q1 (5)10.1227.316.3223.5128.6127.012.89194.9-81.2900022.66-8.89-12.540.17240.0-79.0118.19-2.57-12.3417.770.52048.211.3-4.02.0818.1890.8374.89-1.0426.9100046.670.00.07.890.03.141.710.0101.189.21-18.71-26.3818.81-10.09-10.47-0.98-34.25-712.58.23-22.36-35.040.07-0.34-3.55
19Q4 (4)7.95-1.240.018.28-13.040.00.98-94.020.0000.024.87-8.030.00.05-91.230.018.67-6.70.017.6800.047.59-7.450.01.7664.490.075.6827.110.0000.046.670.00.07.890.00.01.710.00.011.330.270.020.920.10.0-0.73-55.320.010.6-2.120.00.07-3.570.0
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)64.79158.2311.64-26.650.13-98.9300135.259.3823.415.925.771.319.05-7.3965.151.517.62-23.34110.7432.270053.9618.0511.1722.080.43-58.2539.8631.4251.4627.06-0.68039.1831.040.04-24.49
2022 (9)25.09104.6515.873.4612.12-6.0500123.6540.9820.19168.4825.4422.9620.57-12.7864.1819.969.9423.1783.728.770045.710.099.158.411.03-44.9230.3386.340.552.31-0.43029.991.790.05-8.93
2021 (8)12.2615.0115.348.8712.950.880087.7114.87.52244.9520.6939.823.5921.7753.518.68.07287.9876.97-5.240045.67-2.148.443.31.87-1.5816.2844.7126.5924.72-0.69015.5944.220.06-20.28
2020 (7)10.6634.0914.09-22.928.55772.450076.4-27.672.18-22.1414.8-20.7319.379.5945.11-5.212.0818.1881.237.330046.670.08.173.551.911.1111.25-0.7121.321.91-0.44010.811.980.070.14
2019 (6)7.95-20.918.28-46.120.98-92.5200105.622.782.815.2318.67-10.9317.68-13.3447.59-4.151.7666.0475.6871.030046.670.07.893.141.71101.1811.33-3.1620.923.56-0.73010.6-8.540.07-1.41
2018 (5)10.05-7.2933.93107.2713.1128.5300102.7612.12.4364.1920.965.2220.40-6.1349.659.61.0641.3344.25-19.250046.670.07.652.00.8546.5511.75.6920.25.48-0.11011.590.960.07-11.76
2017 (4)10.84-17.2516.3735.9610.21224.680091.674.861.48-54.1819.92-2.1621.73-6.745.316.330.754.1754.8-4.780046.670.07.54.460.58-17.1411.07-11.2319.15-5.850.41-21.1511.48-11.620.08-31.09
2016 (3)13.115.2212.04-27.290.77-94.360087.42-19.523.23-53.6620.365.3823.2930.9538.9414.330.727100.057.5552.90046.673.997.1810.80.755.5612.47-16.8120.34-7.210.52-63.3812.99-20.840.12-11.03
2015 (2)11.3752.8216.56-4.5513.65-2.5700108.63-10.836.979.4219.32-24.1817.79-14.9634.06-23.940.01037.64-26.330.1318.1844.88-0.46.4810.960.45-2.1714.9924.8121.9219.651.42-11.816.4120.480.14-6.34
2014 (1)7.44-22.8217.3534.2914.019.4500121.8313.596.37132.4825.4810.7820.91-2.4844.7822.250051.09-8.160.1137.545.060.815.844.850.46-53.5412.0156.5818.3228.741.6167.7113.6257.820.155.43

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