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)11.110.2360.44.01-27.22-19.640000007.07.0322.590.25-59.68126.322.02-13.68-6.918.03-18.120.026.27-17.39-53.90004.670.431.970.7419.35-7.59.030.00.02.520.020.00.50.00.03.857.84-30.516.884.24-15.48-0.89-122.5-78.02.96-6.62-41.270.00-1.436.48
23Q3 (19)10.0719.1785.795.51-10.9917.480000006.544.4714.540.6263.16148.02.344.934.09.801.2861.867.59-21.27-49.50004.650.431.970.62-7.46-27.919.030.00.02.520.020.00.50.00.03.5721.02-44.656.610.37-27.07-0.420.016.673.1729.39-46.90.00-4.0613.14
23Q2 (18)8.4517.8529.26.190.0-26.310000006.2616.79-27.380.38231.03-70.992.236.7-33.039.6817.6316.79.64-19.06-24.390004.630.6500.67-10.67-27.969.030.00.02.5220.020.00.50.00.02.95-1.67-52.425.986.79-32.05-0.51.96-2.042.45-1.61-57.090.0030.3214.16
23Q1 (17)7.173.61-40.46.1924.05-31.980000005.36-6.13-56.77-0.2969.47-108.172.09-3.69-43.518.2323.01-13.211.91-12.43-0.580004.60.4400.75-6.25-20.219.030.00.02.10.037.250.50.04.173.0-45.85-45.365.6-31.2-25.23-0.51-2.0-4.082.49-50.6-50.20.00-13.6-18.23
22Q4 (16)6.9227.68-17.814.996.4-41.290000005.710.0-45.2-0.95-480.0-142.042.17-3.56-35.616.6910.45-35.6113.6-9.5141.520004.580.4400.8-6.98-20.799.030.00.02.10.037.250.50.04.175.54-14.11-7.828.14-10.061.62-0.5-4.170.05.04-15.58-8.530.004.74-2.73
22Q3 (15)5.42-17.13-19.14.69-44.17-44.820000005.71-33.76-34.440.25-80.92-85.82.25-32.43-31.46.06-26.98-47.5415.0317.8888.580004.56000.86-7.53-18.19.030.00.02.10.037.250.50.04.176.454.0372.929.052.8457.94-0.482.047.695.974.5585.980.00-3.2-18.45
22Q2 (14)6.54-45.6412.768.4-7.697.690000008.62-30.4814.931.31-63.13.153.33-10.014.048.29-12.51-24.6212.756.4382.40000000.93-1.063.339.030.00.02.137.2575.00.54.1711.116.212.93167.248.817.49121.66-0.490.07.555.7114.2218.990.00-6.66200.15
22Q1 (13)12.0342.87124.029.17.0682.000000012.419.0113.433.5557.08671.743.79.7937.049.48-8.75-8.1211.9824.6696.720000000.94-6.93-4.089.030.00.01.530.027.50.480.06.675.49-8.65422.867.49-6.49177.41-0.492.09.265.0-9.26880.390.002.78193.68
21Q4 (12)8.4225.6761.928.50.088.8900000010.4219.6363.072.2628.41380.853.372.7430.6210.39-10.023.689.6120.5889.920000001.01-3.81-4.729.030.00.01.530.027.50.480.06.676.0161.1383.238.0139.7962.47-0.53.8512.285.5171.65103.320.00-12.19232.59
21Q3 (11)6.715.5247.98.58.9788.890000008.7116.1327.341.7638.5874.263.2812.3314.2911.554.94-0.447.9714.0283.220000001.0516.6725.09.030.0-0.551.5327.527.50.486.676.673.7360.7831.345.7344.3327.62-0.521.8934.183.2179.3356.590.00256.31268.14
21Q2 (10)5.88.016.427.856.056.00000007.529.095.191.27176.098.552.928.15-9.611.006.64-20.296.9914.7880.150000000.9-8.1621.629.030.0-0.551.20.00.00.450.00.02.32120.9526.783.9747.0414.08-0.531.8510.171.79250.9844.350.00-8.67-2.17
21Q1 (9)5.373.2723.455.011.1156.250000005.81-9.087.790.46-2.13-30.32.74.650.010.322.97-20.026.0920.3653.40000000.98-7.5525.649.030.0-0.551.20.020.00.450.02.271.05-67.9920.692.7-45.2316.88-0.545.2616.920.51-81.18131.820.0016.39-1.85
20Q4 (8)5.214.79-12.164.50.063.640000006.39-6.5818.550.47-53.47-4.082.58-10.11.9810.02-13.6-22.425.0616.32118.10000001.0626.1929.279.03-0.550.01.20.020.00.450.02.273.2815.4967.354.939.845.0-0.5727.8514.932.7132.2110.080.00-2.8-8.6
20Q3 (7)4.53-16.88-18.384.5-10.059.570000006.84-4.0724.591.01-13.6853.032.87-11.15-13.5511.60-15.9904.3512.1167.950000000.8413.51-1.189.080.00.331.20.020.00.450.02.272.8455.1989.334.4929.0253.24-0.79-33.9-36.212.0565.32122.830.00-5.31-8.98
20Q2 (6)5.4525.29-34.345.056.2525.940000007.1332.2853.01.1777.27105.263.2319.6325.6813.807.003.88-2.2756.450000000.74-5.13-10.849.080.00.221.220.020.00.452.272.271.83110.34117.863.4850.6552.63-0.599.23-20.411.24463.64254.290.00-8.38-7.83
20Q1 (5)4.35-26.52-54.023.216.36-35.6100-100.00005.390.033.090.6634.69144.442.76.7225.012.90-0.1103.9771.1241.7900000-100.00.78-4.88-11.369.080.550.221.00.031.580.440.0780.00.87-55.61-71.12.31-32.06-39.53-0.652.99-25.00.22-82.95-91.160.008.3912.24
19Q4 (4)5.926.670.02.75-2.480.0000.0000.05.39-1.820.00.49-25.760.02.53-23.80.012.9100.02.32-10.420.0000.0000.00.82-3.530.09.03-0.220.01.00.00.00.440.00.01.9630.670.03.416.040.0-0.67-15.520.01.2940.220.00.00-3.210.0
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)11.160.44.01-19.64000025.16-22.440.97-76.632.02-6.918.0320.026.27-53.9004.671.970.74-7.59.030.02.5220.00.50.03.85-30.516.88-15.48-0.8902.96-41.270.006.48
2022 (9)6.92-17.814.99-41.29000032.440.04.15-27.832.17-35.616.69-35.6113.641.52004.5800.8-20.799.030.02.137.250.54.175.54-7.828.141.62-0.505.04-8.530.00-2.73
2021 (8)8.4261.928.588.89000032.4425.935.7573.723.3730.6210.393.729.6189.9200001.01-4.729.030.01.5327.50.486.676.0183.238.0162.47-0.505.51103.320.00232.59
2020 (7)5.2-12.164.563.64000025.7631.53.3166.332.581.9810.02-22.455.06118.100001.0629.279.030.01.220.00.452.273.2867.354.9345.0-0.5702.71110.080.00-8.6
2019 (6)5.92-44.22.75-44.67000019.593.871.99-18.782.538.1212.914.092.32-20.8200000.82-10.879.03-0.331.031.580.44780.01.96-28.733.4-4.49-0.6701.29-41.10.001.46
2018 (5)10.61-10.164.97-27.130.280.00018.865.542.4587.022.343.5412.41-1.92.9324.15001.68-14.290.92384.219.06-0.110.7620.630.0566.672.75106.773.5679.8-0.5602.19112.620.00-8.73
2017 (4)11.8116.136.82176.110.280.00017.871.651.31-42.292.2633.7312.6531.562.3615.12001.96-12.50.19-17.399.070.00.6353.660.0350.01.33-39.271.98-24.43-0.301.03-42.130.009.49
2016 (3)10.1729.722.4700.280.00017.58-6.742.27-15.611.692.429.619.822.05-17.0002.24-11.110.23-20.699.071.110.41192.860.02-50.02.19-23.432.62-13.82-0.4101.78-37.320.003.16
2015 (2)7.84-15.52000.2800018.85-14.362.69-37.01.65-16.248.75-2.22.47-26.92002.5200.29-6.458.970.220.1400.0402.86108.763.04121.9-0.0202.84113.530.005.27
2014 (1)9.2865.710.90.0000022.0153.064.2701.97-20.568.95-48.13.3852.9400000.3155.08.953.4700001.3701.370-0.0401.3300.000

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。