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)308.28-64.24318.11224.73156.1644517.1400819.660.1298.4412.94122.287.8514.927.72125.5616.3714.95-40.39171.69-60.6656.95-20.0758.620.033.9667.2161.8813.77101.832.76197.6430.56-64.57037.23119.780.6115.16
2022 (9)862.1528.4597.9626.250.359.3800818.7118.9387.1627.97113.3814.6513.85-3.59107.924.825.08-63.97436.48-5.3771.25135.5458.620.020.3151.2354.39308.9576.687.46151.3854.31-59.74016.94-0.180.5317.5
2021 (8)671.18181.8577.59-27.960.32-3.0300688.4112.1268.117.6798.8917.6314.364.9186.469.0469.6-2.78461.244301.1530.258.1558.620.013.4386.2713.30.071.3671.598.157.89-54.39016.97121.830.454.59
2020 (7)238.13-31.77107.71-6.050.33000613.97-6.2863.26181.4184.07-1.1813.695.4479.297.1871.59120.3410.48027.97-13.3558.620.07.2156.0613.3159.2641.6160.5962.1374.18-33.9607.6500.43-4.07
2019 (6)349.01-5.24114.6522.820000655.1-5.3922.4815.2285.07-13.9112.99-9.073.98-6.1332.4959.110032.28-11.5458.62-0.024.6248.085.130.025.9171.8235.6752.89-38.310-12.400.452.84
2018 (5)368.2981.0493.35-32.120.08-98.7200692.3916.6219.5188.3298.8111.914.27-4.0578.81-21.5720.4220.4720.4-59.4836.49-7.3658.63-0.983.120.05.130.015.08023.33360.16-30.710-15.6300.4415.51
2017 (4)203.43119.47137.53-16.476.24-52.6600593.7187.8910.36088.33.1514.87-45.1100.483.516.9542.4450.34-69.2239.39-11.259.212.093.120.05.130.0-3.1805.070-33.230-36.4100.3863.48
2016 (3)92.6957.05164.65530.8413.181896.9700315.9911.78-15.89085.637.9827.0923.4497.0868.8611.9-25.95163.57542.4644.36531.9158.00.03.1220.05.130.0-15.660-7.410-28.130-43.7900.2318.95
2015 (2)59.029.4826.1-7.410.66-90.100282.691.615.35-52.5762.0423.6121.9521.6557.4924.7916.07-19.8525.46-33.167.021.1558.00.02.618.185.13220.625.232.6512.9267.14-25.510-20.3100.20515.71
2014 (1)53.9146.4128.1917.026.67299.400278.2125.2411.28282.3750.1923.518.04-1.3946.074.3320.0535.8438.09-12.96.945.6358.010.882.22.81.656.863.92512.57.73102.89-26.710-22.7900.03-71.44
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)308.2810.42-64.24318.1132.49224.73156.164.8144517.14000211.437.87-0.2922.48-16.56-11.32122.2810.887.8514.9210.977.72125.5615.0616.3714.95-54.16-40.39171.696.64-60.6656.95-18.23-20.0758.620.00.033.9616.967.2161.883.5813.77101.8-2.6432.76197.642.2130.56-64.57-11.48-8.0937.23-20.18119.780.6114.2515.16
23Q3 (19)279.18-45.96-66.3240.1162.75153.98149.023.040170.27000196.01-3.53-9.3626.9410.77-12.96110.28-4.47-7.0513.44-2.11-10.76109.130.177.8732.6111.4935.31161.0-31.98-64.0269.650.2-3.6558.620.00.029.050.043.0359.740.09.84104.5634.6960.94193.3616.1938.44-57.926.411.946.64196.136157.140.540.141.43
23Q2 (18)516.65-32.61-35.27147.5326.9265.97121.145356.7635529.41000203.18-2.80.2324.32-1.533.55115.442.17-7.1713.732.11-17.56108.94-0.9111.7729.257.8512.85236.71-48.68-48.7969.51-0.71-3.3958.620.00.029.0543.0343.0359.749.849.8477.63-23.43128.19166.42-5.4953.07-61.884.489.3315.75-56.97146.010.541.34-0.71
23Q1 (17)766.67-11.077.51116.2418.6637.42.22534.29572.73000209.04-1.4211.3824.69-2.695.18112.99-0.345.3613.45-2.88-10.25109.941.8920.2327.128.13-58.12461.25.66-0.0570.01-1.74132.2858.620.00.020.310.051.2354.390.0308.95101.3832.2120.66176.0816.3258.99-64.78-8.44-14.4536.6116.0633.480.53-0.6816.47
22Q4 (16)862.154.0628.4597.963.6226.250.35-5.419.38000212.05-1.9517.2625.35-18.0980.68113.38-4.4314.6513.85-8.08-3.59107.96.6524.825.084.07-63.97436.48-2.47-5.3771.25-1.44135.5458.620.00.020.310.051.2354.390.0308.9576.6818.027.46151.388.3854.31-59.749.13-9.8416.942300.0-0.180.530.6417.5
22Q3 (15)828.483.840.0394.546.3612.720.378.8215.62000216.266.6823.4230.9569.9669.31118.64-4.618.6915.07-9.570.16101.173.825.0924.1-7.02-62.85447.53-3.18-3.1272.290.47128.9858.620.00.020.310.051.2354.390.0308.9564.9790.9813.5139.6728.4766.33-65.743.68-18.24-0.7797.75-146.950.53-1.9815.39
22Q2 (14)798.1611.9361.0188.895.07-29.330.343.036.25000202.718.017.9718.2143.95-14.06124.3615.9624.7616.6611.177.597.476.5922.6825.92-59.98-64.71462.240.1838.0371.95138.72180.1858.620.00.020.3151.2351.2354.39308.95308.9534.02-59.51-12.66108.72-1.8365.5-68.25-20.58-42.04-34.23-224.84-276.150.5418.8721.89
22Q1 (13)713.126.25428.8284.69.03-49.190.333.120.0000187.693.7916.9312.65-9.84-13.42107.248.449.5614.994.33-4.8191.445.7617.7464.76-6.95-8.65461.420.044294.4830.14-0.3611.9258.620.00.013.430.086.2713.30.00.084.0217.7449.45110.7512.944.32-56.6-4.06-23.8827.4261.58160.40.450.24.65
21Q4 (12)671.1813.45181.8577.59-7.49-27.960.320.0-3.03000180.843.2115.1614.03-23.25-20.0198.89-1.0717.6314.36-4.494.9186.466.99.0469.67.29-2.78461.24-0.154301.1530.25-4.188.1558.620.00.013.430.086.2713.30.00.071.3624.6771.598.116.8357.89-54.392.18-60.1616.97934.76121.830.45-1.174.59
21Q3 (11)591.6319.35104.9283.87-33.32-43.570.320.0-3.03000175.221.9713.9318.28-13.739.3399.960.2814.6615.04-2.955.1380.881.8-0.6164.87-11.681.65461.9437.943508.9131.5722.948.3458.620.00.013.430.086.2713.30.00.057.2446.9625.1783.9727.8326.77-55.6-15.71-28.761.64118.02-35.690.463.556.28
21Q2 (10)495.71267.678.96125.78-24.46110.970.32-3.03-5.88000171.837.0514.2621.1945.0439.7899.681.8414.015.50-1.569.379.452.32.9373.453.61127.05334.883089.332452.4425.68-4.64-15.1158.620.00.013.4386.2786.2713.30.00.038.95-30.7234.2665.69-14.432.63-48.05-5.17-10.38-9.1-186.4237.330.442.053.8
21Q1 (9)134.85-43.37-54.67166.554.5849.140.330.00000160.522.225.0714.61-16.75.5697.8816.437.4515.7414.989.3877.66-2.067.7770.89-0.98122.9210.50.19026.93-3.72-14.758.620.00.07.210.056.0613.30.0159.2656.2235.11128.4476.7423.52123.34-45.69-34.54-7.3810.5337.65158.70.430.153.25
20Q4 (8)238.13-17.52-31.77107.71-27.53-6.050.330.00000157.032.113.0217.544.961.6684.07-3.57-1.1813.69-4.295.4479.29-2.577.1871.5912.17120.3410.48-18.12027.97-4.02-13.3558.620.00.07.210.056.0613.30.0159.2641.61-9.0160.5962.13-6.274.18-33.9621.3511.357.65200.0161.690.430.42-4.07
20Q3 (7)288.714.23-27.97148.62149.2822.180.33-2.940000153.792.27-4.5216.7210.294.0487.18-0.3-12.3414.310.89081.385.432.6663.8297.28129.912.8-2.44029.14-3.67-14.0958.620.00.07.210.056.0613.30.0159.2645.7357.64209.6166.2433.74170.04-43.180.8-36.822.55117.56115.190.431.13-2.43
20Q2 (6)276.99-6.88-30.2559.62-46.62.70.3400000150.38-1.57-9.7115.169.54166.4387.44-4.01-10.3714.18-1.49077.197.12-9.0832.351.7338.613.120030.25-4.18-13.658.620.0-0.027.2156.0656.0613.3159.26159.2629.0117.88706.949.5344.15896.58-43.53-2.3-68.39-14.5219.0652.60.431.51-2.81
20Q1 (5)297.47-14.77-27.83111.64-2.6315.8600-100.0000152.780.23-12.7213.8427.56-24.7491.097.08-10.5514.3910.84072.06-2.6-7.3931.8-2.1250.7800031.57-2.2-11.3958.620.0-0.024.620.048.085.130.00.024.61-5.02-25.7234.36-3.67-16.94-42.55-11.07-46.32-17.94-44.68-542.960.42-6.95-5.05
19Q4 (4)349.01-12.930.0114.65-5.750.0000.0000.0152.43-5.360.010.85-32.480.085.07-14.460.012.9900.073.98-6.670.032.4917.040.0000.032.28-4.830.058.620.00.04.620.00.05.130.00.025.9175.420.035.6745.410.0-38.31-21.390.0-12.426.150.00.452.140.0

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