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)9.74-30.283.6-78.08000072.67-9.5810.339.7810.31-28.6514.19-21.097.38-33.036.0231.733.94-15.270.0775.06.650.913.2147.252.33-24.3531.2520.7536.818.18-2.9028.3520.380.00-16.83
2022 (9)13.9721.816.42-21.59000080.3740.439.4149.8414.4529.0217.98-8.1311.02-14.574.5738.914.6500.04-20.06.590.152.1840.653.08-50.3225.8853.1431.1426.28-2.33023.55124.710.00-39.19
2021 (8)11.479.8720.9473.06000057.2322.846.2813.5611.226.2719.572.7912.9119.763.2967.01000.05-16.676.580.01.5506.286.1916.9-4.3624.6617.48-6.42010.48-15.690.010
2020 (7)10.44-7.3612.142.35000046.59-11.05.53-11.528.8732.3919.0448.765.87-5.021.97-5.74000.06-45.456.580.0003.3351.3617.674.6820.999.95-5.24012.43-8.270.000
2019 (6)11.2766.968.5230.74000052.3513.466.2513.646.7-10.0712.80-20.746.18-7.622.0938.41000.11-8.336.580.0002.2-12.016.8823.9419.0918.42-3.33013.5518.650.000
2018 (5)6.750.62.57350.88000046.1413.595.519.577.4532.0916.1516.296.6960.431.5127.97000.12140.06.580.0002.5309.8413.627.8416.1221.66-2.2011.4212.730.000
2017 (4)6.71-20.310.5718.75000040.62-2.474.6-2.545.641.8113.884.394.1711.21.18-4.84000.050.06.580.0000.610.012.6318.2613.2517.36-2.5010.13-1.940.000
2016 (3)8.420.60.48-28.36000041.653.924.72-2.485.54-10.6513.30-14.013.75-1.321.2420.39000.05-28.576.581.39000.610.010.6815.9611.2914.97-0.35010.336.060.000
2015 (2)8.3760.960.67-26.37000040.085.54.8440.76.26.5315.470.973.814.461.0315.73000.0775.06.490.93000.610.09.2142.139.8238.50.53178.959.7446.030.000
2014 (1)5.213.040.9159.65000037.999.363.447.845.8232.2715.3220.963.3219.00.8923.61000.04-33.336.4313.01000.6106.4820.97.0932.280.1906.6740.420.000
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)9.74-18.97-30.283.6-40.59-78.0800000019.049.99-16.453.0714.551.6610.31-12.4-28.6514.19-7.88-21.097.38-12.04-33.036.02-2.7531.733.94-2.48-15.270.07133.3375.06.650.150.913.210.047.252.330.0-24.3531.2510.8920.7536.89.1318.18-2.9-360.32-24.4628.352.920.380.00-7.58-16.83
23Q3 (19)12.02-38.11-29.466.06-41.73-68.7800000017.31-3.62-16.862.6821.271.5211.77-5.39-23.6215.40-1.04-26.788.39-3.45-13.516.1930.5937.864.04-5.39-15.130.030.0-25.06.640.30.913.2116.7347.252.330.0-24.3528.188.5923.4933.728.6720.09-0.6367.86-103.2327.5514.8422.390.00-8.62-17.2
23Q2 (18)19.424.310.5910.4-38.46-52.8800000017.96-2.18-4.622.21-6.3611.0612.44-7.3-13.6715.56-6.29-28.518.69-7.26-27.14.741.078.724.27-5.32-9.920.030.0-25.06.620.30.612.7526.1551.932.33-24.35-63.7125.9510.1450.731.037.6721.97-1.9628.4736.3623.9915.2369.660.00-7.22-20.7
23Q1 (17)18.6233.2973.0516.92.92-24.2800000018.36-19.442.42.36-21.8534.0913.42-7.134.2716.61-7.62-20.09.37-14.97-22.944.692.6332.114.51-3.0100.03-25.0-40.06.60.150.32.180.040.653.080.0-50.3223.56-8.9650.0628.82-7.4522.85-2.74-17.643.7420.82-11.5992.240.006.16-27.94
22Q4 (16)13.97-18.0221.816.42-15.4-21.5900000022.799.4645.343.0214.39120.4414.45-6.2329.0217.98-14.53-8.1111.0213.61-14.574.571.7838.914.65-2.3100.040.0-20.06.590.150.152.180.040.653.080.0-50.3225.8813.4153.1431.1410.926.28-2.33-651.6163.7123.554.62124.710.00-8.0-39.19
22Q3 (15)17.04-2.9667.8819.41-12.052.4300000020.8210.5751.422.6432.66123.7315.416.9450.7821.03-3.3812.469.7-18.62-13.164.492.9838.154.760.4200.040.0-20.06.580.00.02.1820.4440.653.08-52.02-50.3222.8232.5247.1328.0810.3820.67-0.3189.9494.9822.5159.19141.010.00-12.49-44.08
22Q2 (14)17.5663.282.3522.07-1.1240.9300000018.835.0228.711.9913.072.0514.4111.9741.021.774.8614.911.92-1.9739.424.3622.8231.724.74000.04-20.0-20.06.580.00.01.8116.7753.396.423.5522.5217.229.689.8925.448.4415.22-3.0836.7650.3214.1430.5649.310.00-15.69-40.96
22Q1 (13)10.76-6.1911.522.326.5963.400000017.9314.3536.041.7628.47-0.5612.8714.9147.4220.766.1112.1112.16-5.7466.353.557.910.590000.050.0-16.676.580.00.01.550.006.20.086.1915.7-7.1-6.5523.46-4.8716.54-4.8724.149.6510.833.34-5.080.01-10.410
21Q4 (12)11.4713.09.8720.9410.573.0600000015.6814.0419.881.3716.1-41.211.29.5926.2719.574.612.7812.915.49119.763.291.2367.010000.050.0-16.676.580.00.01.550.006.20.086.1916.98.96-4.3624.665.9717.48-6.42-4.05-22.5210.4812.21-15.690.01-15.410
21Q3 (11)10.155.411.1718.9521.0182.2100000013.75-6.025.361.18-39.49-28.9210.220.021.5218.70-1.282.8411.1730.64106.473.25-1.8169.270000.050.0-28.576.580.00.01.5531.3606.218.3286.1915.51-1.021.1123.275.3924.71-6.170.48-35.99.34-1.37-13.520.01-7.60
21Q2 (10)9.63-0.216.5315.6614.6492.8600000014.6311.086.851.9510.171525.010.2217.0779.318.952.3153.68.5516.9648.953.313.1257.620000.05-16.67-44.446.580.00.01.18005.2457.3657.3615.67-6.7314.6322.089.6929.88-6.2-15.03-57.769.47-17.0-2.770.0100
21Q1 (9)9.65-7.57-9.8113.6612.8957.5500000013.180.764.351.77-24.0324.658.73-1.5811.7818.52-2.7322.287.3124.5325.393.2162.9449.30000.060.0-40.06.580.00.00003.330.051.3616.8-4.9214.4420.13-4.119.25-5.39-2.86-64.3311.41-8.210.090.0000
20Q4 (8)10.4414.35-7.3612.116.3542.3500000013.080.232.752.3340.3641.218.875.4732.3919.044.6848.765.878.5-5.021.972.6-5.740000.06-14.29-45.456.580.00.00003.330.051.3617.6715.194.6820.9912.499.95-5.24-15.42-57.3612.4315.09-8.270.0000
20Q3 (7)9.131.0-8.2410.428.0821.7800000013.0566.670.231.661283.3312.938.4147.5411.2418.1947.4505.41-5.75-10.281.92-8.575.490000.07-22.22-36.366.580.00.00003.330.051.3615.3412.220.7218.669.767.06-4.54-15.52-93.1910.810.88-16.150.0000
20Q2 (6)9.04-15.51-2.598.12-6.34131.340000007.83-38.0-40.640.12-91.55-91.555.7-27.02-28.4812.33-18.5505.74-1.54-6.362.1-2.332.940000.09-10.0-25.06.580.00.00003.3351.3651.3613.67-6.88-0.6517.00.716.52-3.93-19.82-81.949.74-14.56-16.030.0000
20Q1 (5)10.7-5.0652.648.672.0265.8200000012.63-0.79-5.821.42-13.94-17.447.8116.57-8.7615.1418.3305.83-5.66-11.132.152.8710.260000.1-9.09-16.676.580.00.00002.20.0-12.014.68-13.03-4.316.88-11.58-5.38-3.281.5-42.6111.4-15.87-12.580.0000
19Q4 (4)11.2713.270.08.5-0.470.0000.0000.012.73-2.230.01.6512.240.06.7-11.380.012.8000.06.182.490.02.0914.840.0000.00.110.00.06.580.00.0000.02.20.00.016.8810.830.019.099.520.0-3.33-41.70.013.555.20.00.0000.0

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