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)5.3473.940.1-98.2000034.58-47.961.88-34.049.87-66.7728.54-36.142.63-38.121.850.54000.961.058.941.251.8418.710.6442.222.74-23.895.22-6.790.0302.77-18.050.00-0.21
2022 (9)3.0738.295.572685.0000066.4585.052.8553.2329.7170.2544.7046.044.25150.01.840.55000.950.08.831.031.5515.670.45-41.563.662.95.629.63-0.2203.3855.760.000
2021 (8)2.22-37.290.2-73.68000035.911.181.867.5110.9921.1730.6019.751.7-59.331.830.0000.95-1.048.741.751.3413.560.772.672.2123.464.3216.13-0.0402.1750.690.000
2020 (7)3.54-4.580.76280.0000035.492.91.733.599.0733.1925.5629.434.183.471.83-13.27000.960.08.590.01.1815.690.758.71.7911.883.7212.39-0.3501.4414.290.000
2019 (6)3.7147.220.20000034.496.651.6722.796.81-18.1519.74-23.254.0492.382.1118.54000.961.058.590.01.0215.910.6932.691.611.893.3117.38-0.3401.269.570.000
2018 (5)2.52-22.700000032.3414.481.3613.338.323.3525.73-9.722.1-36.171.789.88000.95-9.528.590.00.8815.790.520.01.4322.222.8214.63-0.2801.158.490.000
2017 (4)3.2622.561.73765.0000028.2510.141.25.268.0514.5128.503.973.2967.861.620.62001.05-1.878.590.00.7615.150.5213.041.1714.712.4614.95-0.1101.0616.480.035.22
2016 (3)2.6623.150.2100.0000025.655.731.14-7.327.03-14.6827.41-19.311.968.891.613.21001.070.08.59-4.240.6622.220.460.01.02-13.562.14-1.38-0.1100.91-19.470.0316.45
2015 (2)2.16-4.420.1-9.09000024.262.971.2316.048.2429.3633.9725.621.8227.271.5610.64001.077.08.970.00.5422.730.46-6.121.1813.462.1710.15-0.0501.1313.00.030
2014 (1)2.26-14.720.11-21.43000023.5621.631.0621.846.375.4627.04-13.290.5589.661.415.22001.0-1.968.970.00.4425.710.494.261.0420.931.9717.26-0.0401.028.210.000
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)5.34184.0473.940.10.0-98.20000009.9519.16-65.590.5831.82-30.129.87-14.69-66.7728.5432.1-36.152.63-4.01-38.121.852.780.540000.961.051.058.940.341.251.840.018.710.640.042.222.7424.55-23.895.2211.54-6.790.03116.67113.642.7737.13-18.050.00-5.42-0.21
23Q3 (19)1.88-17.9-12.960.10-95.390000008.35-1.18-63.810.44-24.14-63.9311.57-10.17-53.4621.6114.52-58.872.74-1.44-86.011.81.120.00000.950.00.08.910.01.021.840.018.710.640.042.222.224.29-18.824.6810.12-0.64-0.185.26-63.642.0227.85-22.310.00-3.38-0.29
23Q2 (18)2.2947.74-34.380-100.0-100.00000008.457.9217.360.58100.045.012.88-26.2739.5418.87-27.62-32.592.78-26.06-73.321.78-3.78-1.110000.950.00.08.91-0.111.141.8418.7118.710.6442.2242.221.77-54.3819.594.25-27.8421.78-0.190.0-111.111.58-57.1813.670.0012.39-6.16
23Q1 (17)1.55-49.51-45.994.8-13.823900.00000007.83-72.938.00.29-65.06-27.517.47-41.1887.8526.07-41.69-3.693.76-11.53105.461.850.540.540000.950.00.08.921.021.021.550.015.670.450.0-41.563.887.7849.235.895.1825.05-0.1913.64-533.333.699.1743.580.00-2.840
22Q4 (16)3.0742.1338.295.57156.682685.000000028.9225.36195.10.83-31.9797.6229.719.47170.2544.70-14.9146.064.25-78.31150.01.842.220.550000.950.00.08.830.111.031.550.015.670.450.0-41.563.632.8462.95.618.929.63-0.22-100.0-450.03.3830.055.760.00-5.50
22Q3 (15)2.16-38.113.852.172311.1150.6900000023.07220.42164.261.22205.0139.2224.86169.34132.3452.5487.7267.4819.5988.01279.581.80.00.560000.950.00.08.820.110.921.550.015.670.450.0-41.562.7183.1172.614.7134.9627.99-0.11-22.2231.252.687.0584.40.00-9.060
22Q2 (14)3.4921.617.910.09-25.000000007.2-0.69-16.080.40.0-16.679.23-0.751.8827.993.48.1210.42469.4783.051.8-2.170.560000.950.00.08.81-0.230.921.5515.6731.360.45-41.56-40.01.48-43.08-45.593.49-25.9-24.95-0.09-200.074.291.39-45.91-41.350.0000
22Q1 (13)2.8729.28-37.340.12-40.071.430000007.25-26.02-17.610.4-4.76-11.119.3-15.3847.8527.07-11.5651.641.837.65-17.191.840.550.00000.950.00.08.831.030.81.340.013.560.770.02.672.617.6516.594.719.0313.22-0.0325.091.432.5718.4336.70.0000
21Q4 (12)2.226.73-37.290.2-86.11-73.680000009.812.2622.50.42-17.655.010.992.7121.1730.60-2.4419.751.719.72-59.331.832.230.00000.950.0-1.048.740.01.751.340.013.560.770.02.672.2140.7623.464.3217.3916.13-0.0475.088.572.1753.950.690.0000
21Q3 (11)2.08-29.7312.431.44015.20000008.731.75-9.250.516.2510.8710.718.19.4131.3721.1813.91.4220.34-63.871.790.0-1.10000.950.0-1.048.740.111.751.3413.5613.560.772.672.671.57-42.2810.563.68-20.869.85-0.1654.2954.291.41-40.5131.780.0000
21Q2 (10)2.96-35.3738.320-100.0-100.00000008.58-2.5-2.720.486.674.359.0644.045.7225.8945.0311.851.18-46.61-72.941.79-2.72-0.560000.950.0-1.048.73-0.341.631.180.00.00.750.00.02.7221.97183.334.6511.7860.9-0.350.00.02.3726.06288.520.0000
21Q1 (9)4.5829.3874.140.07-90.790.00000008.810.0-2.760.4512.59.766.29-30.65-2.4817.85-30.16-2.92.21-47.13-58.771.840.55-13.210000.95-1.04-1.048.761.981.981.180.015.690.750.08.72.2324.5810.954.1611.8311.83-0.350.02.781.8830.5613.940.0000
20Q4 (8)3.5491.35-4.580.76-39.2280.00000008.0-16.84-0.250.4-13.042.569.07-7.2633.1925.56-7.2129.434.186.363.471.831.1-13.270000.960.00.08.590.00.01.180.015.690.750.08.71.7926.0611.883.7211.0412.39-0.350.0-2.941.4434.5814.290.0000
20Q3 (7)1.85-13.5520.131.25861.54-30.560000009.629.07-13.640.460.0-8.09.7814.12-10.0327.5419.003.93-9.8648.31.810.56-8.590000.960.01.058.590.00.01.180.015.690.750.08.71.4247.9211.813.3515.9212.42-0.350.0-29.631.0775.417.00.0000
20Q2 (6)2.14-18.63-35.350.1385.7100000008.82-2.5428.20.4612.231.438.5732.8736.6823.1425.9104.36-18.6665.151.8-15.09-10.890000.960.01.058.590.00.01.1815.6915.690.758.78.70.96-52.2423.082.89-22.3116.53-0.352.78-34.620.61-63.0317.310.0000
20Q1 (5)2.63-29.11-14.330.07-65.000000009.0512.847.10.415.13-4.656.45-5.29-15.9118.38-6.9105.3632.67113.552.120.4714.590000.960.01.058.590.00.01.020.015.910.690.032.692.0125.628.063.7212.3914.46-0.36-5.88-38.461.6530.953.120.0000
19Q4 (4)3.71140.910.00.2-88.890.0000.0000.08.02-28.010.00.39-22.00.06.81-37.350.019.7400.04.0452.450.02.116.570.0000.00.961.050.08.590.00.01.020.00.00.690.00.01.625.980.03.3111.070.0-0.34-25.930.01.2626.00.00.0000.0

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