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)5.8-55.113.570000061.92-9.475.68-23.7610.46-0.8516.899.5214.2-7.853.2513.64000.1-33.337.30.07.349.550019.01-4.0426.35-0.60.02019.03-3.940.000
2022 (9)12.9257.1800000068.47.57.45-4.4910.55-10.3715.42-16.6215.41-20.612.867.12000.1566.677.30.06.712.980019.814.4826.516.510019.814.480.000
2021 (8)8.22-49.1300000063.635.477.8-17.0211.7739.1318.5031.9119.4159.752.6720.27000.0912.57.30.05.9318.60018.965.7424.898.550018.965.740.000
2020 (7)16.1648.9400000060.334.279.421.458.46-11.0414.02-14.6812.15-23.442.22161.18000.080.07.3-3.955.019.330017.932.6922.935.910017.932.690.000
2019 (6)10.8583.900000057.868.647.74-4.449.5116.8316.447.5415.871.080.8525.0000.0860.07.613.774.1941.080017.46-16.0621.65-8.920017.46-16.060.000
2018 (5)5.9-28.482.3360.0000053.26-6.088.13.458.140.8715.287.415.728.370.6841.671.50.00.0566.676.680.02.9735.620020.814.5423.7716.810020.814.540.000
2017 (4)8.2553.920.525.0000056.711.77.8326.498.07-6.7114.23-8.2712.2318.390.4860.01.5150.00.03-40.06.6810.052.1939.490018.1635.7220.3536.210018.1635.720.000
2016 (3)5.3676.90.4-86.930.300055.7620.176.1959.548.654.5915.51-12.9610.33-2.270.3130.770.600.05-28.576.075.021.5733.050013.3858.5314.9455.30013.3858.530.000
2015 (2)3.03-56.593.06-27.32000046.411.033.8832.428.2737.617.8223.9310.5739.260.130.0000.07-22.225.780.01.1832.58008.4447.559.6245.54008.4447.550.000
2014 (1)6.9880.364.21146.2000041.798.942.93396.616.01-3.6914.38-11.597.59-4.170.138.33000.09-10.05.780.00.897.23005.7253.766.6145.59005.7253.760.000
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)5.8-54.76-55.113.57240.0000000013.7-15.12-1.080.85-49.1-22.7310.46-4.47-0.8516.89-4.249.5214.2-8.86-7.853.25-2.9913.640000.10.0-33.337.30.00.07.344.569.5500019.01-11.13-4.0426.35-7.28-0.60.020019.03-11.03-3.940.0000
23Q3 (19)12.825.0-1.541.0575.0000000016.14-18.32-8.761.67-32.39-22.3310.95-28.0621.817.64-26.2637.0715.58-6.82-11.783.355.689.840000.1-9.09-16.677.30.00.07.020.011.7800021.398.47-2.9928.426.280.3500021.398.47-2.990.0000
23Q2 (18)12.2133.0120.890.60-84.2900000019.7660.391.962.47257.97-10.1815.2227.266.2823.9226.515.7116.72-1.47-19.383.176.3810.450000.11-8.3322.227.30.00.07.020.011.7800019.7214.32-0.8526.7410.182.1800019.7214.32-0.850.0000
23Q1 (17)9.18-28.95-9.2900000000012.32-11.05-29.520.69-37.27-52.4111.9613.36-6.1218.9122.611.2116.9710.12-13.682.984.28.760000.12-20.033.337.30.00.07.024.7811.7800017.25-12.920.6424.27-8.453.6300017.25-12.920.640.0000
22Q4 (16)12.92-0.7757.1800000000013.85-21.71-9.481.1-48.84-3.5110.5517.35-10.3715.4219.84-16.615.41-12.74-20.612.86-6.237.120000.1525.066.677.30.00.06.76.6912.9800019.81-10.164.4826.51-6.396.5100019.81-10.164.480.0000
22Q3 (15)13.0228.9114.410-100.0000000017.69-8.723.452.15-21.82-7.338.99-37.22-16.4512.87-37.75-27.7317.66-14.85-10.083.056.2711.310000.1233.3320.07.30.00.06.280.014.1800022.0510.864.1128.328.226.1900022.0510.864.110.0000
22Q2 (14)10.1-0.2-14.483.82080.1900000019.3810.875.92.7589.66-0.3614.3212.4-1.9820.6810.65-11.2320.745.493.62.874.7411.6700-100.00.090.050.07.30.00.06.280.014.1800019.8916.045.4626.1711.747.4700019.8916.045.460.0000
22Q1 (13)10.1223.11-25.6400-100.000000017.4814.2535.091.4527.19-8.8112.748.244.7718.691.03-5.7919.661.2931.242.742.6217.60000.090.028.577.30.00.06.285.914.1800017.14-9.66.4623.42-5.918.4800017.14-9.66.460.0000
21Q4 (12)8.22-27.77-49.1300000000015.3-10.5326.661.14-50.86-19.1511.779.3939.1318.493.8531.8919.41-1.1759.752.67-2.5520.270000.09-10.012.57.30.00.05.937.8218.600018.96-10.485.7424.89-6.678.5500018.96-10.485.740.0000
21Q3 (11)11.38-3.64-17.60-100.0000000017.1-6.56-11.92.32-15.94-35.210.76-26.35-0.7417.81-23.54-0.5219.64-1.962.182.746.6131.10-100.000.166.6711.117.30.00.05.50.020.6100021.1812.36.5426.679.539.1700021.1812.36.540.0000
21Q2 (10)11.81-13.2328.932.121666.67000000018.341.428.412.7673.58-0.3614.6120.15-3.523.2917.43-10.5920.0233.6432.152.5710.3151.960.4000.06-14.29-14.297.30.0-3.955.50.020.6100018.8617.142.1724.3512.785.8200018.8617.142.170.0000
21Q1 (9)13.61-15.7834.890.120000000012.947.128.191.5912.77-2.4512.1643.7410.4519.8341.444.6414.9823.2912.552.334.95161.80000.07-12.50.07.30.0-3.955.510.020.6100016.1-10.212.6121.59-5.846.6700016.1-10.212.610.0000
20Q4 (8)16.1617.0248.9400000000012.08-37.76-1.791.41-60.6123.688.46-21.96-11.0414.02-21.67-14.6712.150.33-23.442.226.22161.180000.08-11.110.07.30.0-3.955.09.6519.3300017.93-9.812.6922.93-6.145.9100017.93-9.812.690.0000
20Q3 (7)13.8150.7639.6400000-100.000019.4114.9914.313.5829.2441.510.84-28.4-11.3717.90-31.27012.11-20.07-19.82.09104.9164.560000.0928.570.07.3-3.95-3.954.560.020.6300019.887.690.6124.436.173.7800019.887.690.610.0000
20Q2 (6)9.16-9.22-19.300-100.000-100.000016.8841.140.182.7769.942.5915.1437.51-4.326.0537.44015.1513.82-15.461.0214.6129.110000.070.0-22.227.60.00.04.560.020.6300018.4617.657.223.0113.699.5700018.4617.657.20.0000
20Q1 (5)10.09-7.0105.0800-100.000000011.96-2.761.871.6342.9818.9811.0115.77-0.2718.9515.33013.31-16.13-12.150.894.7125.3500-100.00.07-12.575.07.60.013.774.568.8353.5400015.69-10.14-29.2320.24-6.51-19.4900015.69-10.14-29.230.0000
19Q4 (4)10.859.710.0000.00-100.00.0000.012.3-27.560.01.14-54.940.09.51-22.240.016.4300.015.875.10.00.857.590.0000.00.08-11.110.07.60.00.04.1910.850.0000.017.46-11.640.021.65-8.030.0000.017.46-11.640.00.0000.0

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