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)22.31-5.433.0-72.73000064.0121.9722.28-14.8610.6427.4316.624.475.65-51.21136.5730.22000.68-49.636.940.012.3826.970057.2911.4869.6613.9423.1215313.3380.4156.010.000
2022 (9)23.5936.0411.00000052.48-12.6626.17-18.048.3556.0715.9178.7111.58-18.1104.88-7.93001.35-36.026.940.299.7551.630051.3910.7161.1415.690.15-99.1851.54-20.440.000
2021 (8)17.34-33.7200000060.09-14.031.939.055.3528.618.9049.5414.1434.92113.9114.52002.11134.446.920.06.4383.190046.4241.9652.8545.4718.3633.6264.7839.490.000
2020 (7)26.1643.500000069.8786.5229.28203.424.16-25.315.95-59.9610.48262.6399.470000.9-8.166.9215.333.5138.190.120.032.7157.8936.33136.8313.74046.44267.110.000
2019 (6)18.2327.4800000037.460.649.650.945.57-31.6614.87-32.092.89-29.6800000.98-21.66.00.02.5459.750.121100.012.6812.3115.3419.01-0.03012.6513.250.000
2018 (5)14.334.0200000037.2225.119.56121.38.1590.8721.9052.564.11-13.4700001.25346.436.00.01.5938.260.01011.2995.6712.8986.0-0.12011.1794.260.000
2017 (4)10.6754.4100000029.7544.634.3223.434.2727.8414.35-11.64.7512.8300000.28-46.156.05.081.1543.75005.7723.556.9326.46-0.0205.7526.650.000
2016 (3)6.91-10.2600000020.5732.23.569.083.3477.6616.2434.394.2199.5300000.5244.445.710.00.833.33004.6751.135.4848.51-0.1304.5473.950.000
2015 (2)7.727.6900000015.562.12.07-9.211.88-22.3112.08-23.912.114.9800000.369.095.711.240.662.16003.094.043.6910.48-0.4802.61-12.120.000
2014 (1)6.0378.400000015.2428.172.28162.072.4231.5215.882.612.0114.8600000.33-28.265.640.00.3732.14002.97100.683.3489.77002.97100.680.000
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)22.31-3.21-5.433.00-72.7300000017.11-1.3369.746.750.15114.2910.64-6.5827.4316.62-16.844.465.65-16.91-51.21136.5716.2830.220000.68-20.93-49.636.940.00.012.380.026.9700057.2913.611.4869.6610.9113.9423.1250.8215313.3380.4122.2856.010.0000
23Q3 (19)23.059.8118.4500-100.000000017.3411.329.696.7437.55-9.4111.3914.5959.7519.996.6151.76.8-14.25-52.38117.451.248.390000.86-10.42-44.166.940.00.012.380.026.9700050.4315.455.0262.8112.048.7215.3358.37293.0865.7623.2426.660.0000
23Q2 (18)20.9926.6712.670-100.0-100.000000015.5811.378.194.925.96-30.899.94-14.537.5818.75-16.4318.927.93-12.28-46.56116.011.669.530000.96-17.24-33.796.940.00.2912.3826.9726.9700043.685.487.3556.069.5811.169.6812.4326.2153.366.6810.340.0000
23Q1 (17)16.57-29.76-6.013.0-72.7350.000000013.9938.79-4.373.8923.49-54.1811.6339.2846.1122.4341.066.099.04-21.93-30.46114.128.81-7.70001.16-14.07-41.126.940.00.299.750.051.6300041.41-19.4212.1951.16-16.3218.048.615640.0-59.8450.02-2.95-14.280.0000
22Q4 (16)23.5921.2236.0411.010.0000000010.08-24.61-13.993.15-57.66-55.78.3517.1156.0715.9120.7778.7111.58-18.91-18.1104.88-3.21-7.930001.35-12.34-36.026.940.00.299.750.051.6300051.397.0210.7161.145.8315.690.15-96.15-99.1851.54-0.73-20.440.0000
22Q3 (15)19.464.461.4110.066.67400.000000013.37-7.15-25.147.444.94-25.977.13-22.8414.4513.17-16.4344.5814.28-3.7725.7108.362.32.510001.546.21-33.626.940.290.299.750.051.6300048.0218.0122.1657.7714.5526.33.9-49.15-72.1851.927.36-2.640.0000
22Q2 (14)18.635.67-27.06.0200.0000000014.4-1.57-2.177.09-16.49-7.089.2416.0866.4915.7716.71102.9314.8414.1524.6105.92-14.334.80001.45-26.4113.246.920.00.09.7551.6351.6300040.6910.2439.0650.4316.3641.37.67-64.2313.4648.36-17.1234.260.0000
22Q1 (13)17.631.67-29.512.00000000014.6324.83-7.358.4919.4118.917.9648.7942.413.5151.7168.6913.0-8.0632.92123.648.5420.330001.97-6.64140.246.920.00.06.430.083.1900-100.036.91-20.4950.943.34-17.9954.3421.4416.7872.0758.35-9.9358.040.0000
21Q4 (12)17.34-9.64-33.720-100.0000000011.72-34.38-41.47.11-29.25-3.135.35-14.1328.618.90-2.2949.5614.1424.4734.92113.917.7614.520002.11-9.05134.446.920.00.06.430.083.1900-100.046.4218.0941.9652.8515.5445.4718.3630.9633.6264.7821.4739.490.0000
21Q3 (11)19.19-24.8-15.762.006.3800000017.8621.33-14.6710.0531.7214.336.2312.25-41.679.1117.29-48.911.36-4.6240.25105.714.5926.930002.32241.18146.816.920.00.06.430.083.1900-100.039.3134.3554.9545.7428.1657.7814.02107.423.253.3348.0645.120.0000
21Q2 (10)25.522.0415.4200000000014.72-6.7812.457.636.86-7.295.55-0.72-8.427.77-2.98-38.2611.9121.7852.5101.07-1.6419.00000.68-17.07-35.246.920.00.06.4383.1983.190-100.0-100.029.2619.6276.4835.6927.176.686.76-45.75-43.5336.02-2.4426.160.0000
21Q1 (9)25.01-4.453.1500000000015.79-21.05-0.447.14-2.7244.835.5934.38-45.788.0134.51-66.739.78-6.68108.09102.753.300000.82-8.89-27.436.920.015.333.510.038.190.120.00.024.46-25.2135.1928.08-22.71115.0112.46-9.329000.036.92-20.5259.840.0000
20Q4 (8)26.1614.8443.50-100.0000000020.0-4.4499.87.34-16.5204.564.16-61.05-25.315.95-66.62-59.9610.4829.38262.6399.4719.4400000.9-4.26-8.166.920.015.333.510.038.190.120.00.032.728.89157.8936.3325.32136.8313.7420.7445900.046.4426.37267.110.0000
20Q3 (7)22.783.0333.371.880000000020.9359.89127.58.796.8261.7310.6876.2464.3117.8341.7208.13.71231.9783.28-1.9400000.94-10.48-12.966.920.015.333.510.038.190.120.00.025.3753.02147.0328.9943.51124.2111.38-4.93036.7528.72257.840.0000
20Q2 (6)22.1135.393.0800000000013.09-17.4768.478.2366.94291.96.06-41.2233.7712.58-47.7207.8166.17177.9484.93000001.05-7.083.966.9215.3315.333.5138.1938.190.120.00.016.5859.42111.7520.254.6792.5611.978650.08080.028.55178.27271.740.0000
20Q1 (5)16.33-10.42-7.1100000000015.8658.4451.344.93104.5682.5910.3185.158.1324.0761.8504.762.6335.840000001.1315.310.06.00.00.02.540.059.750.120.01100.010.4-17.98-25.7113.06-14.86-16.23-0.14-366.67-16.6710.26-18.89-26.080.0000
19Q4 (4)18.236.730.0000.0000.0000.010.018.80.02.41-0.820.05.57-14.310.014.8700.02.8918.440.0000.0000.00.98-9.260.06.00.00.02.540.00.00.120.00.012.6823.470.015.3418.640.0-0.0300.012.6523.170.00.0000.0

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。