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)13.943.5721.4363.211.46-24.350030.89-34.752.04-47.6915.99-33.8751.761.359.94-8.47003.67.140.130.016.510.02.2620.861.110.03.3-28.266.67-11.896.1609.46107.460.15-16.11
2022 (9)13.4610.1513.1331.171.93407.890047.34-1.63.958.5424.1825.3551.0827.3910.8635.92003.36-13.850.13-7.1416.510.01.8714.021.110.04.647.917.5729.4-0.0404.5622.910.1815.3
2021 (8)12.22-22.8510.01-5.030.38100.00048.1139.052.4664.019.2922.0940.10-12.27.99-3.97003.9204.690.14-33.3316.510.01.6410.811.11-16.543.1122.445.859.140.603.7180.10.16-5.89
2020 (7)15.8470.3210.54-5.810.19-5.00034.6-18.321.5-39.7615.8-33.8145.66-18.968.32-11.3001.28-71.740.21-19.2316.510.01.4819.351.330.02.54-32.455.36-15.32-0.4802.06-26.430.1710.65
2019 (6)9.3-28.1311.1952.240.2-41.180.4042.36-13.072.49-32.723.8730.2956.3549.899.38-23.30.64137.044.53-4.230.26-60.6116.510.01.2442.531.330.03.76-1.056.335.5-0.9602.8-19.540.15-0.61
2018 (5)12.9420.717.350.00.34-29.170048.730.683.785.018.3215.5837.5914.812.23-19.060.27-59.74.7320.660.66-31.9616.510.00.8729.851.33-25.283.891.926.035.44-0.3203.48157.780.1521.81
2017 (4)10.7217.87.3535.610.4871.430048.431.992.0-23.3715.85-6.1632.75-28.915.1127.190.67-64.743.9226.450.97-20.4916.510.00.6763.411.7833.831.98-35.294.43-7.52-0.6301.35-48.280.1318.78
2016 (3)9.163.965.4251.40.280.00036.670.552.6130.516.891.8746.061.3111.88101.361.9-30.663.10.651.22212.8216.510.00.4195.241.330.03.0652.244.7934.93-0.4502.6111.540.119.06
2015 (2)5.55-19.213.5877.230.283.70.51036.4737.732.0173.9716.5839.845.461.55.932.582.744.583.08-8.330.39116.6716.51-4.620.2150.01.330.02.01200.03.5565.120.33-48.442.3478.630.103.06
2014 (1)6.87-14.982.025.210.27-50.910026.483.40.73-57.3111.8615.3744.7911.584.458.542.62-14.383.3626.320.18-61.717.310.00.1401.330.00.67-52.482.15-21.530.64120.691.31-22.940.1010.53
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)13.9435.873.5721.4322.8863.211.46-4.58-24.3500010.2754.2-15.611.06562.5562.515.997.89-33.8751.7614.531.359.943.65-8.470003.6-12.417.140.13-7.140.016.510.00.02.260.020.861.110.00.03.347.98-28.266.6718.89-11.896.16244.1315500.09.46135.32107.460.15-7.36-16.11
23Q3 (19)10.26-5.00.7917.4422.8245.331.530.0-20.730006.661.22-48.170.16-62.79-90.1214.82-9.08-38.5345.208.08-13.269.595.38-31.160004.1117.4317.430.1416.670.016.510.00.02.260.020.861.110.00.02.237.73-48.975.612.94-23.671.79-18.64477.424.02-5.85-14.10.172.58-10.24
23Q2 (18)10.8-10.747.4614.20.588.331.53-47.78-20.730006.58-10.84-42.130.4310.26-58.2516.3-10.93-22.5741.820.02-10.279.1-4.81-28.910003.556.95-4.370.120.0-20.016.510.00.02.2620.8620.861.110.00.02.071.47-24.735.458.57-4.722.244.741933.334.2719.9462.360.16-4.99-4.32
23Q1 (17)12.1-10.127.7714.137.6266.632.9351.81565.910007.38-39.36-32.60.39143.75-64.2218.3-24.32-10.2141.81-18.14-0.719.56-11.97-6.180002.23-33.63-51.310.12-7.69-7.6916.510.00.01.870.014.021.110.00.02.04-55.65-51.315.02-33.69-27.671.523900.0117.143.56-21.93-27.20.17-7.093.37
22Q4 (16)13.4632.2210.1513.139.4231.171.930.0407.8900012.17-5.299.640.16-90.12220.024.180.2925.3551.08-1.9827.3610.86-22.0435.920003.36-4.0-13.850.13-7.14-7.1416.510.00.01.870.014.021.110.00.04.65.2647.917.572.9929.4-0.04-112.9-106.674.56-2.5622.910.18-0.8715.3
22Q3 (15)10.181.29-19.5912.059.155.541.930.0565.5200012.8513.029.361.6257.28116.024.1114.5446.4852.1111.8154.2313.938.8354.780003.5-4.3715.510.14-6.670.016.510.00.01.870.014.021.110.00.04.3758.9144.227.3528.527.160.31358.333200.04.6877.9554.970.199.3527.76
22Q2 (14)10.056.12-31.777.54-11.08-40.161.93338.64915.7900011.373.84-22.121.03-5.5-0.9621.053.2928.3546.6010.6731.2812.825.6133.890003.66-20.09207.560.1515.38-11.7616.510.00.01.8714.0226.351.110.00.02.75-34.37-31.765.72-17.58-13.6-0.12-117.14-116.02.63-46.22-44.980.172.6428.33
22Q1 (13)9.47-22.5-24.38.48-15.28-29.390.4415.79131.5800010.95-1.352.821.092080.075.8120.385.659.7542.115.0-11.8610.1927.53-5.120004.5817.44275.410.13-7.14-27.7816.510.00.01.640.010.811.110.0-16.544.1934.7332.596.9418.6316.250.716.67341.384.8931.8170.380.173.6311.54
21Q4 (12)12.22-3.48-22.8510.01-11.96-5.030.3831.03100.000011.1-5.53-5.290.05-93.33-94.3219.2917.1922.0940.1018.7-12.157.99-11.22-3.970003.928.71204.690.140.0-33.3316.510.00.01.640.010.811.110.0-16.543.112.6422.445.851.219.140.66100.0225.03.7122.8580.10.169.84-5.89
21Q3 (11)12.66-14.05-11.0311.37-9.7635.680.2952.6316.000011.75-19.5227.30.75-27.8853.0616.460.3713.9933.78-4.83-21.789.0-5.860.110003.03154.62-39.160.14-17.65-76.2716.510.00.01.6410.8110.811.110.0-16.543.03-24.8183.645.78-12.6929.6-0.01-101.3398.843.02-36.82282.280.159.84-13.3
21Q2 (10)14.7317.75-22.112.64.9114.960.190.0000014.637.09100.831.0467.74181.0816.4-11.6919.3635.50-25.7-4.319.56-10.99-6.000-100.01.19-2.46-76.480.17-5.56-71.1916.510.00.01.480.00.01.11-16.54-16.544.0327.53250.436.6210.8966.750.75358.62166.374.7866.5523800.00.13-10.8-19.28
21Q1 (9)12.51-21.02-0.9512.0113.9513.090.190.0-5.000010.65-9.1366.670.62-29.55348.018.5717.5328.647.774.6533.6610.7429.097.0800-100.01.22-4.69-72.710.18-14.29-70.9716.510.00.01.480.019.351.330.00.03.1624.41-9.975.9711.38-1.81-0.2939.5874.342.8739.3220.590.15-12.56-4.53
20Q4 (8)15.8411.3170.3210.5425.78-5.810.19-24.0-5.000-100.011.7226.9811.20.8879.5949.1515.89.42-33.8145.655.69-18.998.32-7.45-11.300-100.01.28-74.3-71.740.21-64.41-19.2316.510.00.01.480.019.351.330.00.02.5453.94-32.455.3620.18-15.32-0.4844.1950.02.06160.76-26.430.171.210.65
20Q3 (7)14.23-24.7518.098.38-23.54-17.920.25025.000-100.09.2326.96-28.120.4932.43-65.7314.445.09-30.2843.1916.4408.99-11.6-9.280-100.0-100.04.98-1.588.970.590.090.3216.510.00.01.480.019.351.330.00.01.6543.48-48.284.4612.34-22.57-0.8623.899.470.793850.0-64.730.172.269.29
20Q2 (6)18.9149.7247.3910.963.224.40-100.0-100.00007.2713.77-31.610.37248.0-62.6313.74-4.85-26.5637.103.78010.171.4-15.670.29-19.44-58.575.0613.29.290.59-4.8443.916.510.00.01.4819.3519.351.330.00.01.15-67.24-34.663.97-34.7-8.31-1.130.0-91.530.02-99.16-98.290.165.54.21
20Q1 (5)12.6335.81-15.5710.62-5.0927.80.20.0-31.030-100.006.39-39.37-23.47-0.25-142.3751.9214.44-39.51-15.3135.74-36.57010.036.93-19.570.36-43.75-18.184.47-1.32-4.280.62138.4619.2316.510.00.01.240.042.531.330.00.03.51-6.657.016.08-3.9510.95-1.13-17.71-1783.332.38-15.0-26.090.161.330.03
19Q4 (4)9.3-22.820.011.199.60.00.20.00.00.433.330.010.54-17.910.00.59-58.740.023.8715.260.056.3500.09.38-5.350.00.64-7.250.04.53-0.880.00.26-16.130.016.510.00.01.240.00.01.330.00.03.7617.870.06.339.90.0-0.96-1.050.02.825.00.00.15-0.040.0

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