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)7.826.981.3-64.092.230.90024.12-21.740.13-92.74.29-4.2417.7922.363.35-34.570.5608.1378.290.941.0812.240.00.32113.33001.51-36.021.83-26.81.5645.793.07-10.50.000
2022 (9)7.3124.113.62-13.812.2193.860030.82-8.191.7818.674.48-29.5614.54-23.275.12-0.78004.56-25.250.931.0912.240.00.150002.3661.642.571.231.07386.363.43104.170.000
2021 (8)5.895.944.268.01.1472.730033.5725.451.5127.276.3619.5518.95-4.75.1624.64006.1-1.290.920.012.240.000001.4601.4600.2201.6800.000
2020 (7)5.5618.82.5-4.580.66-35.920026.76-8.170.66-7.045.32-2.7419.885.914.144.28006.186.550.92-1.0812.240.00000-0.050-0.050-0.220-0.2700.000
2019 (6)4.68-17.022.6235.751.039.570029.14-0.380.7105.47-4.8718.77-4.513.979.37005.8-10.360.93-28.4612.24142.860000-0.780-0.780-0.320-1.100.000
2018 (5)5.64159.911.93293.880.94754.550029.25319.05-0.205.75352.7619.668.043.63290.320.106.47340.141.3-0.765.040.00000-0.330-0.330-0.030-0.3600.000
2017 (4)2.1715.430.4922.50.11-67.65006.98-7.18001.274.118.1912.150.93-3.12001.4731.251.31-1.55.040.00000-0.120-0.120-0.020-0.1400.000
2016 (3)1.8830.560.4-6.980.3421.43007.52-1.440.0501.22-37.7616.22-36.840.960.0001.1241.771.330.05.040.00000-0.110-0.110-0.010-0.1200.000
2015 (2)1.44-25.770.43-36.760.28300.0007.63-8.73-0.4301.969.525.6919.970.96-20.66000.79125.711.331.535.040.00000-0.430-0.4300.04-33.33-0.3900.000
2014 (1)1.94-30.710.6851.110.07250.0008.3627.05-0.6501.79-1.6521.41-22.591.21365.38000.3552.171.310.775.040.00000-0.660-0.6600.06100.0-0.600.000
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)7.82-2.376.981.362.5-64.092.230.00.90006.096.47-4.55-0.03-175.091.894.29-3.16-4.2417.79-2.022.43.35-9.7-34.570.560.008.13-10.4678.290.940.01.0812.240.00.00.320.0113.330001.51-1.95-36.021.83-1.61-26.81.5610.6445.793.074.07-10.50.0000
23Q3 (19)8.015.8117.280.8300.0-77.342.23-0.4555.940005.72-11.73-24.340.04-60.0-93.854.43-0.45-16.7318.157.0514.383.71-13.72-31.930.560.009.08-0.8766.610.942.171.0812.240.00.00.320.0113.330001.542.67-43.381.861.64-35.191.4128.1890.542.9513.46-14.740.0000
23Q2 (18)7.57-35.3511.650.2-94.37-94.442.245.66244.620006.4811.15-25.00.1400.0-88.514.458.54-24.8316.9517.47-0.724.3-15.19-16.50.56009.16-7.1944.250.92-1.08-1.0812.240.00.00.32113.33113.330001.5-36.71-27.541.83-27.38-17.571.1-9.8489.662.6-27.58-1.890.0000
23Q1 (17)11.7160.1984.73.55-1.93-12.132.12-4.0789.290005.83-8.62-29.330.02105.41-96.834.1-8.48-27.314.43-0.69-12.285.07-0.98-4.520009.87116.4564.50.930.00.012.240.00.00.150.000002.370.4213.942.520.821.151.2214.02103.333.594.6633.960.0000
22Q4 (16)7.317.0324.113.622.55-13.812.2154.5593.860006.38-15.61-29.74-0.37-156.92-205.714.48-15.79-29.5614.53-8.41-23.35.12-6.06-0.780004.56-16.33-25.250.930.01.0912.240.00.00.150.000002.36-13.2461.642.5-12.8971.231.0744.59386.363.43-0.87104.170.0000
22Q3 (15)6.830.7425.553.53-1.942.921.43120.0191.840007.56-12.5-13.10.65-25.2918.185.32-10.14-12.9315.87-7.08-17.65.455.8313.310005.45-14.17-20.780.930.01.0912.240.00.00.150.000002.7231.4145.052.8729.28158.560.7427.59324.243.4630.57343.590.0000
22Q2 (14)6.786.9443.643.6-10.8918.030.65-41.9632.650008.644.734.730.8738.1141.675.924.962.9617.083.78-12.45.15-3.018.420006.355.83-9.290.930.01.0912.240.00.00.15000002.07-0.48269.642.226.73296.430.58-3.33275.762.65-1.121052.170.0000
22Q1 (13)6.347.6422.164.04-3.8138.361.12-1.7569.70008.25-9.149.420.6380.0152.05.64-11.327.8416.45-13.16-11.15.312.9122.920006.0-1.64-1.80.931.091.0912.240.00.00000002.0842.47940.02.0842.47940.00.6172.73322.222.6859.523928.570.0000
21Q4 (12)5.898.275.944.222.4568.01.14132.6572.730009.084.3725.410.35-36.3612.96.364.0919.5518.95-1.61-4.745.167.2824.640006.1-11.34-1.290.920.00.012.240.00.00000001.4631.533020.01.4631.533020.00.22166.67200.01.68115.38722.220.0000
21Q3 (11)5.4415.25-1.093.4312.4626.570.490.0-81.850008.75.4534.470.5552.78587.56.116.268.5319.26-1.21-7.964.811.2624.940006.88-1.7144.840.920.00.012.240.00.00000001.1198.21364.291.1198.21364.29-0.330.013.160.78239.13197.50.0000
21Q2 (10)4.72-9.060.03.054.4514.660.49-25.76-80.160008.259.4217.690.3644.044.05.759.946.6819.495.32-0.994.759.9522.420007.014.5735.140.920.0-1.0812.240.00.00000000.56180.0209.80.56180.0209.8-0.33-22.2232.650.23428.57123.00.0000
21Q1 (9)5.19-6.659.032.9216.8-6.110.660.0-42.610007.544.1425.040.25-19.352400.05.23-1.693.3618.51-6.943.44.324.358.820006.11-1.130.490.920.0-1.0812.240.00.00000000.2500.0126.320.2500.0126.32-0.27-22.7332.5-0.0774.0793.970.0000
20Q4 (8)5.561.0918.82.5-7.75-4.580.66-75.56-35.920007.2411.9-2.160.31287.5240.915.32-5.51-2.7419.89-4.945.984.147.534.280006.1830.116.550.920.0-1.0812.240.00.0000000-0.0588.193.59-0.0588.193.59-0.2242.1131.25-0.2766.2575.450.0000
20Q3 (7)5.516.536.82.711.888.842.79.31365.520006.47-7.7-6.770.08-68.0-65.225.634.459.1120.926.2803.85-0.77-2.780004.75-8.3-27.150.92-1.08-29.2312.240.00.0000000-0.4217.6512.5-0.4217.6512.5-0.3822.45-58.33-0.820.0-11.110.0000
20Q2 (6)4.72-0.84-5.222.66-14.4710.372.47114.78274.240007.0116.25-11.270.252400.0-50.985.396.52-13.219.699.9803.88-2.27-0.7700-100.05.18-14.8-21.160.930.0-28.4612.240.00.0000000-0.5132.8928.17-0.5132.8928.17-0.49-22.5-5000.0-1.013.79-42.860.0000
20Q1 (5)4.761.71-5.743.1118.762.831.1511.6525.00006.03-18.51-12.740.01104.55-94.445.06-7.5-12.9117.90-4.6203.970.03.9300-100.06.084.83-6.030.930.0-28.4612.240.00.0000000-0.762.5638.21-0.762.5638.21-0.4-25.0-544.44-1.16-5.45-1.750.0000
19Q4 (4)4.68-9.130.02.625.220.01.0377.590.0000.07.46.630.0-0.22-195.650.05.476.010.018.7700.03.970.250.0000.05.8-11.040.00.93-28.460.012.240.00.0000.0000.0-0.78-62.50.0-0.78-62.50.0-0.32-33.330.0-1.1-52.780.00.0000.0

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