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)38.655.5858.1522.812.14-79.5200167.41-13.071.77-77.3479.42-12.8847.440.2325.378.748.48-3.31007.5-5.917.20.73.2431.712.0576.7215.58-16.3720.87-6.2-1.15014.43-21.410.584.63
2022 (9)24.81-9.2547.3569.3510.451733.3300192.593.787.81-9.491.1631.3947.3326.623.3316.888.775.792.7-79.077.97-6.6717.080.352.4653.751.165.4518.6316.4422.2519.05-0.27018.3624.470.552.51
2021 (8)27.3457.2227.9620.210.5790.00.550185.5725.338.6222.4469.389.937.39-12.3119.9678.858.29-39.2712.9486.368.54331.3117.020.471.688.241.14.7616.036.7518.6937.43-1.25014.7543.480.5431.88
2020 (7)17.39108.7623.2651.140.30.000148.0731.57.0491.8363.1330.1942.64-1.011.1693.0813.65213.792.2-12.01.98-5.7116.94-0.120.8577.081.0512.911.7108.9313.693.73-1.42010.28185.560.4117.26
2019 (6)8.3356.5815.3980.630.3-89.8300112.6119.363.67118.4548.4995.2143.06-11.015.7836.324.35-5.842.502.16900.016.961.070.4850.00.9316.255.6151.127.02110.18-2.003.6176.920.3525.36
2018 (5)5.32-22.678.52-4.272.95883.330051.3369.81.68194.7424.8497.348.3916.24.2426.574.6211.06000.03-40.016.780.00.3223.080.8-2.442.23223.193.3488.7-0.9301.300.2851.19
2017 (4)6.88-5.238.9-21.590.30.00030.236.290.57012.59-7.8341.65-13.293.3527.864.1612.132.95-9.230.05-16.6716.780.00.260.00.8282.220.6940.821.7747.5-0.80-0.1100.18-0.5
2016 (3)7.26-21.1711.35101.960.3-91.891.25-1.5728.4422.69-0.45013.6670.1148.0338.652.62133.933.71-24.133.2500.06-14.2916.780.00.26550.00.4580.00.49-78.971.2-54.02-0.820-0.3300.180
2015 (2)9.2175.435.6291.163.71133.331.27-53.9923.1812.032.21-29.848.032.4234.64-8.581.120.94.892.95000.0716.6716.780.00.0400.2502.33529.732.61605.41-0.4501.881466.670.000
2014 (1)5.2511.462.94-24.230.3-60.02.76020.6939.893.152150.07.8438.7637.89-0.811.11-32.734.75-10.213.77.250.060.016.780.000000.3700.370-0.2500.1200.000
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)38.616.9355.5858.1549.3322.812.14-4.04-79.5200043.11-9.7-3.660.22-90.13-72.8479.4221.16-12.8847.4422.350.2225.374.498.748.48-2.08-3.3100-100.07.5-1.19-5.917.20.580.73.240.031.712.050.076.7215.581.43-16.3720.871.07-6.2-1.15-600.0-325.9314.43-7.44-21.410.58-0.074.63
23Q3 (19)33.01-12.2825.1838.94-22.23-24.182.23-2.62-78.640-100.0047.7412.22-18.072.2322200.0-35.3665.550.18-35.9638.776.42-20.9224.2820.02-6.628.665.35-0.80-100.0-100.07.59-1.81-6.0617.10.00.413.240.031.712.050.076.7215.3616.89-13.6120.6512.05-3.50.23121.321.0515.5929.27-13.240.58-0.974.24
23Q2 (18)37.63-16.7529.0950.07-15.0213.022.29-15.81-77.961.250042.5425.01-8.120.01101.45-99.565.437.0-16.0636.439.24-4.0620.23-6.56-17.58.22-3.411.610.08-96.41-97.37.73-1.53-5.9617.10.060.413.2431.7131.712.0576.7276.7213.14-26.76-8.518.43-14.522.5-1.08-575.0-157.1412.06-32.17-13.490.585.324.14
23Q1 (17)45.282.1889.258.9224.4485.522.72-73.97-73.6900034.03-23.96-21.35-0.69-185.19-144.8161.15-32.92-13.5633.35-29.54-8.7121.65-7.2-6.28.51-2.960.352.23-17.41-25.177.85-1.51-6.4417.090.060.352.460.053.751.160.05.4517.94-3.72.3421.56-3.16.57-0.1640.74-33.3317.78-3.162.130.560.43.55
22Q4 (16)24.81-5.92-9.2547.35-7.8169.3510.450.11733.3300-100.044.75-23.2-26.560.81-76.52-64.4791.16-10.9431.3947.33-3.4626.623.33-10.2716.888.770.465.792.7-4.59-79.077.97-1.36-6.6717.080.290.352.460.053.751.160.05.4518.634.7816.4422.253.9719.05-0.27-242.1178.418.362.1724.470.55-0.452.51
22Q3 (15)26.37-9.5413.3251.3615.94129.0810.440.481731.5800058.2725.856.393.4571.6413.49102.3631.3186.2149.0329.1149.0626.06.044.178.737.918.992.83-4.39-78.158.08-1.7-7.5517.030.00.592.460.053.751.160.05.4517.7823.8229.8821.419.0230.650.19145.24113.0117.9728.9146.930.56-1.062.04
22Q2 (14)29.1522.0284.0344.339.48179.3210.390.483363.3300046.37.033.582.0130.5216.8677.9510.1995.8137.973.9445.8624.526.2452.588.09-4.6-31.92.96-0.67-74.778.22-2.0382.2617.030.00.592.4653.75189.411.165.4510.4814.36-18.08-4.2717.98-11.126.39-0.42-250.071.0313.94-19.932.880.564.7232.04
22Q1 (13)23.89-12.6222.8331.7613.59168.0210.341714.043346.670-100.0043.27-28.9822.891.54-32.46-2.5370.741.96102.8136.53-2.2860.3723.0815.6313.198.482.29-25.292.98-76.9-74.538.39-1.7683.5917.030.060.591.60.088.241.10.04.7617.539.5632.020.238.2433.27-0.1290.490.3217.4118.0344.60.54-0.6127.68
21Q4 (12)27.3417.4957.2227.9624.7120.210.570.090.00.550060.9311.2543.432.28-25.05.0769.3826.219.937.3913.67-12.3119.96-20.0378.858.293.5-39.2712.9-0.39486.368.54-2.29331.3117.020.530.471.60.088.241.10.04.7616.016.8736.7518.6914.137.43-1.2514.3811.9714.7520.6143.480.54-0.9131.88
21Q3 (11)23.2746.91119.9422.4241.36-13.740.5790.090.000054.7758.0235.033.0476.7462.5754.9738.08-20.7532.8926.34-27.5624.9655.32111.888.01-32.5815.5812.9510.4488.648.7493.79334.8316.930.0-0.121.688.2488.241.14.764.7613.69-8.7349.9516.38-3.0848.37-1.46-0.69-18.712.23-9.7454.810.5428.0342.91
21Q2 (10)15.84-18.5663.315.8633.84-21.720.30.0000034.66-1.56-0.571.728.869.5539.8114.13-22.1426.0314.28-25.716.07-21.1975.6311.884.6780.5511.730.26399.154.51-1.31122.1716.930.0-0.180.850.00.01.050.00.015.012.95106.6116.911.3384.3-1.45-16.9437.2313.5512.54173.740.431.2615.74
21Q1 (9)19.4511.8551.611.85-49.05-1.660.30.00.000035.21-17.1116.711.58-27.1911.2734.88-44.75-9.1422.78-46.57-22.2620.3982.71192.5411.35-16.85152.7811.7431.82397.874.57130.81120.7716.93-0.06-0.180.850.077.081.050.012.913.2813.589.1715.1811.6279.86-1.2412.6839.2212.0417.12141.770.422.6618.61
20Q4 (8)17.3964.37108.7623.26-10.551.140.30.00.000042.484.73-9.922.1716.0458.3963.13-8.9833.342.64-6.111.3711.16-5.2693.0813.6596.97213.792.20.0-12.01.98-1.49-5.7116.94-0.06-0.120.850.077.081.050.012.911.728.15108.9313.623.1993.73-1.42-15.4529.010.2830.13185.560.417.3817.26
20Q3 (7)10.589.0751.5825.9928.28103.050.300.000040.5616.3520.251.8719.119.3669.3635.6591.8145.4129.59011.7828.744.346.935.3260.792.2-6.38-12.02.01-0.993.0816.95-0.061.010.850.077.081.050.012.99.1325.76116.3511.0420.3995.74-1.2346.75-50.07.959.6132.350.383.6914.94
20Q2 (6)9.7-24.422.4720.2668.1330.370-100.0-100.000034.8615.5574.821.5710.56234.0451.1333.1975.3435.0419.5709.1531.2834.366.5846.5581.772.350.002.03-1.932.5316.960.01.070.8577.0877.081.0512.912.97.263.42189.249.178.65133.33-2.31-13.24-196.154.95-0.6186.130.373.7714.29
20Q1 (5)12.8354.0224.6812.05-21.7-26.30.30.0-89.8300030.17-36.03156.331.423.651190.9138.39-18.9462.6729.31-30.3306.9720.5921.854.493.2216.322.35-6.002.07-1.436800.016.960.01.070.480.050.00.930.016.257.0225.36200.08.4420.23144.64-2.04-2.0-200.04.9838.33200.00.351.4925.41
19Q4 (4)8.3319.340.015.3920.230.00.30.00.0000.047.1639.820.01.37-19.880.047.3630.970.042.0600.05.78-48.80.04.350.930.02.50.00.02.17.690.016.961.070.00.480.00.00.930.00.05.632.70.07.0224.470.0-2.0-143.90.03.65.880.00.355.260.0

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