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)17.3528.33132.59-3.03000097.9812.5718.36-35.623.0129.183.0714.76413.64-2.420.620.0000029.030.043.487.010.01-96.55113.37-0.16156.861.55-0.010113.36-0.160.01-1.19
2022 (9)13.52-16.02136.7310.96000087.0479.528.52122.812.3328.022.68-28.68423.8814.360.62-67.02000029.030.040.630.00.29-27.5113.5516.46154.4711.5-0.010113.5416.80.01-8.15
2021 (8)16.1-9.85123.2238.92000048.49-47.2812.8-51.151.82-12.923.7565.18370.6428.811.88-40.69000029.030.040.637.860.4097.5-4.95138.54-1.22-0.29097.21-4.860.010.88
2020 (7)17.8635.188.769.83000091.98-4.3726.2-17.42.09-58.862.27-56.98287.7411.643.1718.73000029.030.037.679.1900102.584.84140.255.97-0.40102.184.50.01-4.67
2019 (6)13.22-21.5952.2313.870.530.00096.18-20.5531.72-23.845.08-40.795.28-25.48257.7513.362.6720.817.73-6.530029.030.034.513.710097.847.98132.359.43-0.06097.787.910.01-6.41
2018 (5)16.8665.4645.87-32.720.53000121.0673.6141.6536.928.58-66.897.09-80.93227.38-5.482.21-67.168.27-65.280029.030.030.3411.180090.6135.95120.9528.750090.6135.950.01-16.33
2017 (4)10.1956.7768.18-9.09000069.7331.6230.429.4225.91590.9337.16424.96240.57-0.86.73-56.3623.82-2.780029.030.027.2911.340066.6518.1393.9416.060066.6518.130.0171.87
2016 (3)6.5-71.9875.0-34.99000052.9870.0327.8314.313.754.757.08-38.39242.520.4715.423486.0524.500029.035.8324.512.810056.4259.6980.9436.790056.4259.690.0172.68
2015 (2)23.289.39115.37-1.86.9400031.16-40.186.71-64.423.58114.3711.49258.36241.380.250.4365.38000027.434.9823.848.560035.33-16.4259.17-7.860035.33-16.420.003.82
2014 (1)12.25145.0117.4811.24000052.09-36.7318.86-62.751.67165.083.21318.97240.799.480.26-35.06.831.790026.135.0221.9626.060042.27-6.8164.222.290042.27-6.810.00-2.64
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)17.35-39.7828.33132.59-11.35-3.0300000068.36279.57159.7313.56309.6754.273.01-10.1529.183.07-48.714.77413.64-7.77-2.420.620.00.000000029.030.00.043.480.07.010.010.0-96.55113.3713.59-0.16156.869.461.55-0.010.00.0113.3613.59-0.160.01-6.74-1.19
23Q3 (19)28.81178.09227.76149.57-3.6520.7900000018.01249.7185.673.316520.014.933.3581.0828.855.9954.18120.77448.491.3810.190.620.0-16.2200000029.030.00.043.480.07.010.010.0-96.5599.813.43-4.72143.32.36-1.63-0.010.00.099.83.43-4.720.01-1.761.26
23Q2 (18)10.3616.54-4.52155.234.1842.370000005.15-20.28-65.230.05-96.53-98.841.8525.8545.673.8851.37175.31442.382.5114.210.620.0-16.2200000029.030.00.043.487.017.010.01-96.55-96.5596.5-16.08-5.27139.99-10.21-1.96-0.010.00.096.49-16.08-5.270.018.631.52
23Q1 (17)8.89-34.25-42.83149.08.9740.210000006.46-75.46-82.161.44-83.62-88.511.47-36.91-37.972.57-4.14-15.77431.531.818.310.620.0-67.0200000029.030.00.040.630.00.00.290.0-27.5114.991.274.31155.910.933.07-0.010.00.0114.981.274.310.01-0.72-2.32
22Q4 (16)13.5253.81-16.02136.7310.4210.9600000026.32171.34-25.068.79205.21-16.762.33-10.3828.022.68-1.33-28.67423.884.1514.360.62-16.22-67.0200000029.030.00.040.630.00.00.290.0-27.5113.558.416.46154.476.0411.5-0.010.096.55113.548.416.80.01-4.42-8.15
22Q3 (15)8.79-18.99-1.57123.8313.578.570000009.7-34.5150.652.88-33.333700.02.6104.7234.722.7192.27-15.49407.05.0815.220.740.0-53.4600000029.030.00.040.630.00.00.290.0-27.5104.752.8320.49145.672.0213.82-0.010.097.37104.742.8321.00.01-1.51-9.51
22Q2 (14)10.85-30.23147.72109.032.6-4.4500000014.81-59.11471.814.32-65.522441.181.27-46.41-5.931.41-53.69-30.96387.346.1917.40.74-60.64-53.7500000029.030.00.040.630.07.860.29-27.50101.87-7.59-2.89142.79-5.610.15-0.010.096.3101.86-7.59-2.650.014.53-0.26
22Q1 (13)15.55-3.4269.57106.27-13.766.5400000036.223.13423.4112.5318.66482.792.3730.2219.13.05-18.8212.01364.76-1.5920.111.880.0-46.4400000029.030.00.040.630.07.860.40.00110.2413.075.26151.279.196.23-0.0196.5596.67110.2313.395.550.01-6.65-4.69
21Q4 (12)16.180.29-9.85123.228.0338.9200000035.12807.49-24.8810.5613300.0-8.411.82-5.7-12.923.7516.9165.15370.644.9328.811.8818.24-40.6900000029.030.00.040.630.07.860.40.0097.512.15-4.95138.548.25-1.22-0.2923.6827.597.2112.3-4.860.01-5.830.88
21Q3 (11)8.93103.88-9.71114.06-0.0427.810000003.8749.42-60.51-0.08-147.06-102.671.9342.96-21.543.2157.060.77353.247.0723.711.59-0.62-29.6500000029.030.00.040.637.867.860.40086.94-17.12-4.51127.98-10.24-0.57-0.38-40.7435.5986.56-17.27-4.310.018.550.31
21Q2 (10)4.38-52.24-55.44114.1114.4103.80000002.59-62.57-73.30.17-92.09-92.71.35-32.16-52.962.04-24.86-37.94329.938.6426.341.6-54.42-4.7600000029.030.00.037.670.00.0000104.90.1619.15142.580.1313.41-0.2710.042.55104.630.1919.480.01-0.11-9.14
21Q1 (9)9.17-48.66-20.6799.7512.46151.0700-100.00006.92-85.2-73.112.15-81.35-76.961.99-4.7816.372.7219.6949.54303.685.5420.693.5110.7324.4700-100.000029.030.00.037.670.09.19000104.732.1-2.28142.41.530.52-0.325.0-400.0104.432.2-2.50.01-1.21-0.85
20Q4 (8)17.8680.5935.188.7-0.6169.8300-100.000046.75377.0446.0911.53284.3315.32.09-15.04-58.862.27-28.66-56.98287.740.7711.643.1740.2718.7300-100.000029.030.00.037.670.09.19000102.5812.664.84140.258.965.97-0.432.2-566.67102.1812.964.50.01-6.35-4.67
20Q3 (7)9.890.61-49.9589.2459.3957.6100-100.00009.81.03-50.333.028.76-60.892.46-14.29-57.663.19-3.260285.549.3415.522.2634.5245.8100-100.000029.030.00.037.670.09.1900091.053.423.65128.722.395.21-0.59-25.53090.463.32.980.01-1.67-0.41
20Q2 (6)9.83-14.97-49.0455.9940.9350.840-100.0-100.00009.7-62.3-41.432.33-75.03-47.992.8767.84-72.33.2981.050261.153.7910.531.68-40.437.010-100.0-100.000029.030.00.037.679.199.1900088.04-17.859.82125.72-11.269.64-0.47-683.33087.57-18.249.230.018.99-6.79
20Q1 (5)11.56-12.56-36.5939.73-23.937.030.530.00.000025.73-19.59-7.749.33-6.7-2.411.71-66.34-73.241.82-65.570251.61-2.3814.462.825.6214.637.6-1.68-6.5200029.030.00.034.50.013.71000107.179.546.99141.677.048.55-0.060.00107.119.546.930.01-5.01-5.4
19Q4 (4)13.22-33.10.052.23-7.750.00.530.00.0000.032.062.190.010.030.380.05.08-12.560.05.2800.0257.754.280.02.6772.260.07.73-1.780.0000.029.030.00.034.50.00.0000.097.8411.380.0132.358.180.0-0.0600.097.7811.320.00.01-2.160.0

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