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)21.6476.08001.01-81.370032.79-3.672.55-24.569.755.8629.739.93.7-12.531.313175.06.76196.490.2735.019.0313.270.0400.0202.95555.563.01568.89-1.2801.6700.000
2022 (9)12.2946.140.090.05.421.690034.0438.663.38255.799.2148.0727.066.794.23-22.810.040.02.2865.220.233.3316.88.0400000.4500.450-0.920-0.4700.000
2021 (8)8.41-6.970.09-55.05.332120.830024.5585.00.9506.2285.1225.340.065.48283.220.040.01.38-75.750.1515.3815.550.91000.360.0-4.550-4.190-0.910-5.4600.000
2020 (7)9.0496.950.2-81.820.2400013.2727.35-0.9803.3624.4425.32-2.281.4310.00.040.05.6900.13-7.1415.411.92000.360.0-5.50-5.140-0.960-6.4600.000
2019 (6)4.59-39.841.110.0000010.42-28.58-2.8502.740.6225.9196.91.3-34.340.04-20.0000.14-54.8415.120.0000.360.0-4.50-4.140-1.00-5.500.02-74.8
2018 (5)7.6348.731.0-48.72000014.59-4.01-1.8501.92-37.4613.16-34.841.98-26.940.050.0000.31-24.3915.12-29.21000.360.0-1.490-1.130-0.990-2.4800.06-2.72
2017 (4)5.13-28.851.95-38.490.52-34.180015.2-29.14-2.5503.07-29.2620.20-0.182.71-36.980.050.0000.41-30.5121.360.0000.360.0-6.250-5.890-0.570-6.8200.06-9.19
2016 (3)7.2139.463.17-26.790.79690.00021.4535.76-3.0204.3424.020.23-8.664.3-24.160.050.0000.59-67.421.365.53000.360.0-3.990-3.640-0.250-4.2400.07-31.41
2015 (2)5.17-37.864.33-40.60.1-50.00015.8-23.05.7503.5-36.0122.15-16.95.6735.650.05-16.672.322220.01.81123.4620.245.42000.360.0-1.510-1.1500.52-64.38-0.9900.1035.84
2014 (1)8.32124.867.2930.410.2-92.860020.5210.26-1.8905.4736.0726.6623.44.18-7.520.06-92.410.1-64.290.81440.019.215.94000.360.0-7.490-7.1301.46-4.58-6.0300.074717.57
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)21.64-0.3276.0800-100.01.01-76.89-81.370008.813.26-4.350.6214.81-13.899.7511.055.8629.7312.49.93.72.78-12.531.31-0.763175.06.760.6196.490.273.8535.019.033.0913.270.040.000.020.002.9526.61555.563.0125.94568.89-1.28-80.28-39.131.673.09455.320.0000
23Q3 (19)21.7126.15157.8400-100.04.37-11.0-19.520007.775.57-12.70.54-14.29-49.538.78-2.44-0.3426.450.88-4.543.66.19-20.881.323200.03200.06.72229.41193.450.260.023.8118.461.117.730.040.000.020.002.3330.17962.962.3929.19985.19-0.7118.3912.351.6276.09250.00.0000
23Q2 (18)17.2114.43137.0500-100.04.91-7.71-9.910007.36-16.93-11.860.63-17.11-26.749.0-15.652.8626.22-13.22-11.083.39-28.48-18.510.040.00.02.04-10.13-18.070.2673.3318.1818.260.7716.830.04000.02001.7947.93233.581.8552.89238.06-0.87-12.99-1.160.92109.09141.820.0000
23Q1 (17)15.0422.38132.10-100.005.32-1.85-2.030008.86-3.716.730.765.564.1110.6715.8544.9730.2211.6911.764.7412.06-0.420.040.00.02.27-0.4439.260.15-25.0-16.6718.127.8616.4500000-100.01.21168.89131.931.21168.89135.28-0.7716.32.530.44193.62109.610.0000
22Q4 (16)12.2945.9646.140.090.00.05.42-0.181.690009.23.3732.370.72-32.7160.09.214.5448.0727.06-2.376.74.23-7.03-22.810.040.00.02.28-0.4465.220.2-4.7633.3316.87.148.0400000-100.00.45266.67109.890.45266.67110.74-0.92-13.58-1.1-0.4756.4891.390.0000
22Q3 (15)8.4215.980.960.090.005.43-0.371134.090008.96.5931.271.0724.42214.718.810.6944.4327.71-6.03-1.64.559.3828.90.040.00.02.29-8.03-63.420.21-4.5550.015.680.321.4200000-100.0-0.2779.8594.6-0.2779.8594.18-0.815.8117.35-1.0850.9181.940.0000
22Q2 (14)7.2612.04-23.010.090-52.635.450.371138.640008.3510.0141.530.8617.811128.578.7518.8991.4729.499.0719.514.16-12.6197.160.040.00.02.4952.76-60.850.2222.2269.2315.630.451.10000-100.0-100.0-1.3464.6474.91-1.3460.9373.09-0.86-8.8614.0-2.251.9765.30.0000
22Q1 (13)6.48-22.95-29.790-100.0-100.05.431.882162.50007.599.2154.90.7362.22630.07.3618.3365.0227.046.63-7.124.76-13.14199.370.040.00.01.6318.12-71.050.1820.050.015.560.060.650000.360.00.0-3.7916.729.81-3.4318.1431.94-0.7913.1918.56-4.5816.1228.10.0000
21Q4 (12)8.410.84-6.970.090-55.05.331111.362120.830006.952.5170.340.4532.35400.06.221.9785.1225.36-9.960.145.4855.24283.220.040.00.01.38-77.96-75.750.157.1415.3815.550.580.910000.360.00.0-4.559.017.27-4.199.718.48-0.917.145.21-5.468.715.480.0000
21Q3 (11)8.34-11.5682.490-100.0-100.00.440.0528.570006.7814.9286.260.34385.71585.716.133.48113.2928.1614.1324.173.5367.3153.960.040.00.06.26-1.575590.910.147.69-6.6715.460.01.380000.360.00.0-5.06.376.54-4.646.837.01-0.982.02.97-5.985.685.970.0000
21Q2 (10)9.432.17144.940.19-62.0-81.00.4483.3300005.920.41118.520.07-30.0119.444.572.4776.4524.68-15.2410.712.1132.747.550.040.00.06.3612.974792.310.138.33-18.7515.460.02.180000.360.00.0-5.341.11-1.52-4.981.19-1.63-1.0-3.094.76-6.340.47-0.480.0000
21Q1 (9)9.232.1105.110.5150.0-54.550.240.000004.920.171.930.1166.67125.04.4632.7477.6929.1114.9828.41.5911.1945.870.040.00.05.63-1.0500.12-7.69-14.2915.460.322.250000.360.00.0-5.41.82-10.2-5.041.95-11.01-0.97-1.049.35-6.371.39-6.70.0000
20Q4 (8)9.0497.8196.950.2-80.0-81.820.24242.8600004.0812.0919.3-0.15-114.2985.853.3617.4824.4425.3211.64-2.191.432.8810.00.040.00.05.695072.7300.13-13.33-7.1415.411.051.920000.360.00.0-5.5-2.8-22.22-5.14-3.01-24.15-0.964.954.0-6.46-1.57-17.450.000-100.0
20Q3 (7)4.5718.7-31.171.00.00.00.07000003.6434.8137.36-0.0780.5689.062.8610.4279.8722.681.7601.39-2.8-32.520.040.00.00.11-15.3800.15-6.250.015.250.790.860000.360.00.0-5.35-1.71-55.98-4.99-1.84-62.01-1.013.81-16.09-6.36-0.79-47.910.000-100.0
20Q2 (6)3.85-14.44-34.971.0-9.090.00000002.7-5.2625.58-0.3610.038.982.593.1928.8622.29-1.701.4331.19-31.90.040.0-20.00.13000.1614.296.6715.130.070.070000.360.00.0-5.26-7.35-88.53-4.9-7.93-101.65-1.051.87-36.36-6.31-5.7-77.250.000-100.0
20Q1 (5)4.5-1.96-37.931.10.010.00000002.85-16.6728.96-0.462.2627.272.51-7.0412.5622.67-12.4101.09-16.15-42.330.040.0-20.00000.140.0-51.7215.120.00.00000.360.00.0-4.9-8.89-122.73-4.54-9.66-146.74-1.07-7.0-35.44-5.97-8.55-99.670.00-100.0-100.0
19Q4 (4)4.59-30.870.01.110.00.0000.0000.03.4229.060.0-1.06-65.620.02.769.810.025.8900.01.3-36.890.00.040.00.0000.00.14-6.670.015.120.00.0000.00.360.00.0-4.5-31.20.0-4.14-34.420.0-1.0-14.940.0-5.5-27.910.00.02-62.810.0

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